công ty cổ phần đt pt đô thị và kcn sông đà bảng cân đối kế toán riêng 30 tháng 6 năm 2013 báo cáo lưu chuyển tiền tệ báo cáo kết quả hoạt động kinh doanh báo cáo tài chính riêng quý 2 năm 2013

C.TY CP DT PT DO THJ VA KCN SONG DA Tang 15-16-17-18, tea nha HH3, KDT my Dinh - M Tri, xa my Dinh, Tir Liem, HA Nei BANG CAN DOI KE TOAN RIENG Ngay 30 thang 6 nam 2013 (T heo quyit dinh 15/2006/QD-BTC) Tai san A Ma so Thuyet minh So cuoi 14 SO au nam A. Tai san ngin 4n 100  4.525.965.200.569 4.371.265.192.123 I. Tien va cac khoan twang during tien 110 4 42.037.563.744 60.214.247.956 1. Tien 111 42.037.563.744 37.814.247.956 2. Cac khoan hum& dtran tien 112  - 22.400.000.000 II. Cac khoan dclu to tai chinh ngrin hon 120 - - 1. Dau ttr ngan hp 121 2. Dkr ph6n . g Om siá chin khoan dau tir nAan hp .  129  -  /IL Cac khoan phai thu 130 437.483.002.032 405.342.194.764 1. Phai thu khach hang 131 5.1 299.417.599.039 256.611.483.674 2. Tra truck cho ngutri ban 132 5.2 81.530.843.097 98.542.278.531 3. Phai thu nel b6 ngan hp 133 - 4. Phai thu theo tien d6 ke hoach hap (ling xay dkmg 134 - 5. Cac khoan phai thu khac 138 6 117.223.511.049 99.055.009.381 6. Dkr phen& cac khan phai thu kh6 dei 139 5.1 (60.688.951.153), (48.866.576.822) IV. Hang ton kho 140 3.995.885.809.413 3.853.343.238.136 1. Hang din kho 141 7 4.140.551.866.358 3.998.009.295.081 2. Dix phen &Aiarn gia hart& din kho 149  (144.666.056.945) . (144.666.056.945) V. Tai san ngrin hon khac 150 50.558.825.380 52.365.511.267 1. Chi phi tra tuft ngan han 151 8 17.541.626.773 16.629.660.836 2. Thue GTGT duct khau trir 152 9.969.755.774 14.274.713.231 3. Thu e \fa cac khoan khac phai thu Nha nuac 154 - 4. Tai san ngan han khac 155 9 23.047.442.833 21.461.137.200 B. Ili san dai han 200  1.622.190.312.056 1.633.635.168.342 I. Cac khoan phai thu dai lion 210 1 NO 1. Phai thu dai han dm khach hang 211 - 2. Wm kinh doanh 6 don vi tArc thu6c 212 - w .  06 3. Phai thu dai hp n6i b6 213 - 4. Phai thu dai hp khac 214 - * ' Vi KHU Co 5. Dkr phanphai thu dai hp kh6 dai 219   II. Tai san ce , djnh 220 68.313.802.304 70.91 N.' 84 :cu ■ 4 , 1. Tai san c6 djnh hgru hlnh 221 10 66.831.757.746 69.988.4 :* - Nguyen gia 222 84.951.731.447 85.978.067.278 - Gia tri hao man lay ke 223 (18.119.973.701) (15.989.628.725) 2. Tai san co dinh thue tai chinh 224 - Nguyen gia 225 - Gia tri hao men lily ke 226 3. Tai san c6 djnh ve hlnh 227 - - - Nguyen gia 228 53.180.000 53.180.000 - Gia trj hao man lily ke 229 (53.180.000) (53.180.000) 4. Chiyhf xay dung ca ban cla clan& 230  1.482.044.558 924.545.467 III. Bcit dOng san dau to 240 - Nguyen gia 241 - Gia tri hao men ley ke 242 IV. Cac khoan ciciu to tai chinh dai km 250 11 1.543.255.213.378 1.548.421.257.406 1. Dail tir vao Ong ty con 251 1.044.759.400.000 1.044.759.400.000 2. Diu tir vao ding ty lien ket, lien doanh 252 277.764.302.732 277.764.302.732 3. Dau tu dai han khac 258 453.980.100.280 453.980.100.280 4. Dkr phon . & Riam siá chin khoan du tir dai hp 259  (233.248.589.634) . (228.082.545.606) V. Tai san dai hgn kluic 260 10.621.296.374 14.300.926.916 1. Chi phi tra tnrac dai han 261 12 10.621.296.374 14.300.926.916 2. Tai san thue thu nhap hoan lai 262 - 3. Tai san dai han khac 268 - TOng cOng tai san 250 6.148.155.512.625 6.004.900.360.465 Nguon von A Ma so Thuyet mink So  cuOi 1c57 SO dau nam A. Nq phai tra 300 4.571.025.216.288 4.455.695.954.709 I. Nq ngcin hgn 310 3.014.573.058.663 2.821.248.097.084 1. Vay va nq ngin han 311 13 628.622.201.464 496.607.294.436 2. Phai tra ngtrtri ban 312 14.1 141.965.739.716 143.901.264.248 3. Ngtrtri mua tra tien truck 313 14.2 263.944.163.203 259.068.355.044 4. Thue va cac Ichoin phai Op Nha ntrac 314 15 72.388.272.804 74.072.573.324 5. Phai tra cong nhan vien 315 7.204.497.023 11.816.592.214 6. Chi phi phai tra 316 16 698.829.091.213 574.078.424.791 7. Phai tra nOi bij 317 8. Phai tra theo tien dO ke hoach hqp dOng xay dung 318 - 9. Cac khoan phai tra, phai nOp ngan han khac 319 17 1.171.667.179.123 1.229.592.878.910 10. Du phang phai tra ngin han 320 - 11. Quy khen thtrang phitc lqi 323 29.951.914.117 32.110.714.117 II. Nq dai hgn 330 1.556.452.157.625 1.634.447.857.625 1. Phai tra dai han ngtrtri ban 331 - 2. Phai tra dai hart nOi bO 332 3. Phai tra dai han khac 333 4.300.000 4. Vay va nq dai han 334 18 1.556.000.000.000 1.634.000.000.000 5. Thue thu nhAp hoan tai phai tra 335 - 6. Du phong trq cap mat viec lam 336 447.857.625 447.857.625 7. Du phong phai tra dai han 337 - 8. Doanh thu chtra thuc hien 338 - 9. Quy phat trien khoa hoc va cong nghe 339 - B. VOn chin s& ham 400 19 1.577.130.296337 1.549.204.405.756 I. Von elni sa hi= 410 1.577.130.296.337 1.549.2  5.756 1. VOn diu to dm chit ser heat 411 1.000.000.000.000 1.000.00  Of)  000 2. Th4ng du von co phAn 412 218.799.446.787 218 7,9.44, 87 ' MEN 3. VOn khac dm chti set hull 413 - 21  It/ 4. CO phieu ngan quy  . 5. Chenh tech danh gia lai tai san 414 415 (61.161.904.650) - (61.1e14 4k:  0 ) a  . 0" 6. Chenh tech tS , gia hOi dodi 416 - 7. Quy dAu to phat tien 417 652.367.829.071 652.367.829.071 8. Quy du phong tai chinh 418 93.492.764.993 93.492.764.993 9. Quy khac thuOc vim chti so . heru 419 7.523.041.519 7.523.041.519 10. Lqi nhuan sau thug chua phan phOi 420 (333.890.881.383) (361.816.771.964) 11. NguOn On dAu hr xay dung ca ban 421 - 12. Quy 118 trq si . p xep doanh nRhiep 422 - II. Ngudn kinh phi va qu5Y khcic 430 1. Nguiin kinh phf 432 - 2. NguOn kinh phi dA hInh thanh TSCD 433 - TOng Ong NguOn von 430 6.148.155.512.625 6.004.900.360.465 Ha Neii, ngay /1 4 t thong g nom 2013 LAP BLEU Nguygn Thi QuSTIth Ha N0i, ngay /1i - r during 8 nam 2013 TONG GIAM DOC CONG TY .TONG GIAM DOC CONG TY LAP BIEU  KE TOAN TRIYONGAf, NguyL Thi QuSrnh  TrAn V* Dung O TON  Doc ONO TY CO PHA'N DAU Tlf PHAT TRIE DO THI VA KHU CONG NGH SONG D T'a? ,-;013910 Ir ik\ CONG TY CP DTPTDT & KCN SONG DA BAO CAO KET QUA KINH DOANH RIENG Qu)" , II nam 2013 ST1 DIEN Gal MA s6 QU1 H ' LUV KE Tir DAU NAM DEN CUOI QUI' NAY NAm nay NAm Marc NAm nay NAm trink 1 Doanh thu ban hang va cung cap djch vy 1 91.216.635.753 (1.932.094.869) 130.548.404.519 10.166.237.057 2 Cac khoan giam Ira. 3 - 1.894.093.468 151.775.215 1.894.093.468 3 Doanh thu thudn ban hang va cung cap djch vy (1 - 3) 10 91.216.635.753 (3.826.188.337) 130.396.629.304 8.272.143.589 4 Gid van hang ban 11 55.599.396.811 29.633.168 73.763.940.089 18.513.716.577 5 Lei nhu(In Op ban hang va cung cap djch vy(10 - 11) 20 35.617.238.942 (3.855.821.505) 56.632.689.215 (10.241.572.988) 6 Doanh thu hog( tifing la; chtnh 21 1.008.231.562 4.664.794.722 1.374.177.125 5.589.484.588 7 Chi phi tai chtnh 22 9.120.315.622 52.690.107.846 6.539.538.772 29.690.179.345 'Trong do: Lai vay phdi trd 23 8 Chi phi ban hang 24 1.782.681.839 885.434.161 2.567.719.243 1.692.318.284 9 Chi phi quan lf ■ doanh nghiep 25 8.984.440.393 34.866.458.001 15.886.941.137 44.062.093.304 10 Lgi nhuiln thud,: tir hog' Ong kinh doanh 30 16.738.032.650 (87.633.026.791) 33.012.667.188 (80.096.679.333) 11 Thu nh¢p khdc 31 - 325.950.000 - 325.950.000 12 Chi ph! khdc 32 4.914.776.607 4.914.776.607 - 13 LO nhu1n khdc (31 - 32) 40 (4.914.776.607) 325.950.000 (4.914.776.607) 325.950.000 14 TiIng 191 nhu(In &war thui(30+40) 50 11.823.256.043 (87.307.076.791) 28.097.890.581 (79.770.729.333) 15 Chi ph! thui thu nhlip hien hank 51 - 16 Chi phi thui thu nh(2p hoots 191 52 - 17 LO nhu(In sau thug (50 - 51 - 52) 60 11.823.256.043 (87.307.076.791) 28.097.890.581 (79.770.729.333)  Ha NQi, ngay  thong 3 nom 2013 TONG GIAM DOC CONG TY ,TONG GIAM DOC GONG 1Y  0  GIAM D KE TOAN TRIAING/0 0 7- - TrAn Viet Dung CONG TY CP DTPTDT & KCN SONG DA  CONG HOA XA HQI CHU NGHIA VIET NAM DO 14p - TSr do - Hanh phtic BAO cA0 'al- QUA KINH DOANH RIENG Quj , II nom 2013 STT DIEN GIAI MA SO LUV KE DEN K1 7 TRU& KY NAY LUG' KE Tif DAU NAM 1 Doanh thu ban hang va cung cap djch vy 1 39.331.768.766 91.216.635.753 130.548.404.519 2 Cdc khoan gicim trir (4+5+6+7) 3 151.775.215 151.775.215 - Chiet khau thucmg mai - - Giam gia hang ban 5 151.775.215 151.775.215 - gia tri hang ban bi tra lai - - Thue TTIE)B, thud xuAt khAu phai nOp - 3 Doanh thu thudn bdn hang va cung cdp djch vy (1-3) 10 39.179.993.551 91.216.635.753 130.396.629304 4 GM von hang bdn 11 18.164.543.278 55.599.396.811 73.763.940.089 5 Loi nhu#n gOp bdn hang va cung clip djch vy(10-11) 20 21.015.450.273 35.617.238.942 56.632.689.215 6 Doanh thu hoot Ong tai chink 21 365.945.563 1.008.231.562 1.374.177.125 7 Chi phi tai chlnh 22 (2.580.776.850) 9.120.315.622 6.539.538.772 Trong d6: Lai vay phai tra 23 - 8 Chi phi bdn hang 24 785.037.404 1.782.681.839 2.567.719.243 9 Chi phi qudn 1 . ) , doanh nghtep 25 6.902.500.744 8.984.440.393 15.886.941.137 10 Lo'i nhuOn thudn tit hoot d(mg kinh doanh 30 16.274.634.538 16.738.032.650 33.012.667.188 11 Thu nh(ip khdc 31 - 12 Chi phi khdc 32 4.914.776.607 4.914.776.607 13 Lol nhuOn khdc (31-32) 40 (4.914.776.607) (4.914.776.607) 14 Tong lei nhuOn trudc thu 4 (30+40) 50 16.274.634.538 11.823.256.043 28.097.890.581 15 Chi phi thui thu n4p hien hank 51 - 16 Chi phi thui thu nqp han loi 52 - 17 Lol nhuOn sau thud (50-51-52) 60 16.274.634.538 11.823.256.043 28.097.890.581 LAP BIEU Nguygn Thi QuSmh CONG TY CP DTPT DO & KCN SONG DA BAO CAO LU'U CHUYEN TIEN TE RIENG Quj II nam 2013 Chi tieu Thu ■ et minh LuS ke tir clan nArn den cu6i guy nay Min nay !Nam trtrac I. Luu chuyin tien tir hoot dOng kinh doanh (79.770.729.332) 1. T6ng 191 nhu6n trtrk thu e 29.312.008.272 2. KhAu hao va khAu trir tai san c8 dinh 3.916.383.454 3.854.625.606 3. Cac khoan dkr phong 15.704.300.668 55.867.599.371 5. Lai /16 tir hoot dOng dAu ttr (1.364.075.091) (5.906.532.392) 6. Chi phi lai vay 528.196.445 8. L6 lit hoot Ong kinh doanh trtrk thay di v6n Iuu dung 48.096.813.748 (25.955.036.747) 9. Tang cac khoin phai thu (53.336.672.934) (11.451.800.130) 10. Tang hang din kho (10.160.916.843) (62.892.797.141) 11. Tang cfic khoan phai tra (34.343.052.437) 172.461.279.230 12. Tang chi phi tra trtrerc 3.155.286.588 (2.752.908.018) 14. Thue thu nhOp doanh nghiep da Op (2.000.000.000) (2.734.878.021) (51.323.419.899) 16. Tien chi khac cho hoat dOng kinh doanh (22.546.045.974) 20. Luu chuyen tien thuAn tir hoot dOng kinh doanh 46.862.691.220 II. Lwu chuyen tien thuAn tir hoot dOng au ttr 21. Tian chi mua sam, xay dkrng TSCD va tai san dal hart khac (697.937.272) (538.546.364) 22. Tian thu tir thanh ljr, nhugng ban TSCD va tai san dai hgn 325.950.000 24. Tian thu cho vay, mua ban lai c8ng cg no' cua don vi khac 2.465.690.840 25. Tian chi dau tu gem vem vio dcm vi khac (586.000.000) 26. Tien thu hi du ttr Op v6n vao dcm vi khac 27. Tian thu lai cho vay, ci3 tic va Ici nhugn dtrgc chia 1.364.075.091 4.662.582.392 30. Luu chuyin Hen thuin tir hoot Ong dAu tir 3.131.828.659 3.863.986.028 HI. Luu chuyin tien tir hoot Ong tai chinh 33. Tian vay ngin hgn, dai hp nhgn ducc 30.014.907.028 34. Tian chi tra ncr g8c vay 36. C6 gm, lcsi nhugn cla tra cho chu sa hUu 40. Luu chuyin tien thuAn tir hoot dOng tai chinh 30.014.907.028 0 50. Luu chuyin tan thuAn trong kj , (18.176.684.212) 50.726.67 .248 60. Tien va tircrng diming tien du ky 60.214.247.956 15.131.430.315 70. Tien va tu . o . ng duo . ng tien cuiSi ky 42.037.563.744 65.858.107.564 noi, ngay 14 timing 08 nam 2013 NGUVI LP BIttl  Kt TOAN TRUONG/4  TONG CLAM DOC CONG TY KLTONG GI DOC CONG 1Y 00994 ONG GIA 4 CoNci T 07/ co IDP:U TLC PHA DO T KHU CO NguyL Thi Qunh  TrAn Vict Diing We i ,m %fi, rgt CONG TY CO PHAN DAU TU PHAT TRIEN DO THI  BAO CAO TAI CHINH RIENG VA KHU CONG NGHICP SONG DA  Coli) II nam 2013 Dia chi: Tang 15-16-17-18, toa nha HH3, Khu DO thi my Dinh - Me Tri, xa My Dinh, Tir Liem, HA NO Tel: (84-4) 3768 4503 Fax: (84-4) 3768 4029 BAN THUYET MINH BAO CAO TAI CHINH RIENG Quf II nam 2013 1. THONG TIN DOANH NGHICP Cong ty a phan DAu ttr Phat trik DO thi N/A Khu Cong nghiep Song DA ("Cong ty") la mOt cong ty co phAn duqc thanh ldp theo Ludt Doanh Nghiep dm Viet Nam theo GiAy chimg nhdn clang ky kinh doanh s6 . 0103002731 do So KO hoach ya du tu thanh phii HA Ni cap vao ngdy 8 thang 8 nam 2003, va GiAy chimg nhdn clang ky kinh doanh Di'eu chinh lAn 8 so 0101399461 ngay 24 thang 8 nam 2012. Hoat ding chinh cilia Cling ty bao Kinh doanh bat dOng san; Kinh doanh cac dich vv bat dung san; Kinh doanh khai thac cac dich vv v'e nha a, khu do thi va khu ding nghiep; Tu van, dan ttr, ldp va thuc hien cac du an du tu xdy dkmg, kinh doanh nha a, khu do thi va khu ding nghiep; NIA To van thiet kO ky thudt, quy hoach chi tiet khu do thi va khu cong nghiep, ttr van thik ke cong trinh dan dung, cong nghiep. C6ng ty ca try sa chinh theo dang ky kinh doanh tai tang 15-16-17-18, taa nha HH3, Khu DO thi My Dinh — Me Trl, xd my Dinh, huyen T r Liem, thAnh pho Ha N0i, Viet Nam. C6. CO Co du to chirc  flaw 1 - 111 DO Cong ty co 3 don vj truc thuOc, bao genn:  KHU COI stn Ban quan ly cac du an do thi khu vuc HA NUi San giao dich bAt dOng san Sudico CN An Khanh - Cong ty Co phan dau to phat tri'L dO thi yd. KCN Song DA Cong ty co 8 cling ty con, bao gOm: Cong ty TNHH mOt thanh vien Sudico Tien Xuan C6ng ty Co phAn Sudico An Kharth Cong ty CO phAn Dich vu Sudico Ging ty CO phan Sudico Mi& Trung C6ng ty CO phan Sudico Hea Binh Cong ty Co phAn Sudico Mi'en Nam Cong ty a phAn Vdt lieu Xdy dung yd. DA.0 tu Phat tri& Sudico Cong ty Co phAn Sudico Ha Long 2. CO SO TRINH BAY 2.1 Ca so*  cac bao cao tai chinh rieng quy H cua Cling ty Cac bao cao tai chinh rieng quy II oh Cong ty a phAn Dau to Phat trik D6 thi va Khu C6ng nghi0p Song Da duqc ldp ten ca sa tong hqp cac bao cat) tai chinh rieng qu5 , II cua cong ty me va cac dan vj truc thu0c. Cac bao cao tai chinh quy II dm cac dan vi truc thuOc dugc Igp cong ky vai bao cao tai chinh cua cong ty me va sir dung cac chinh sach ke toan mgt cach thong nhAt. Cac chi tieu cua bao cao tai chinh rieng quy II dugc thuc hiOn bang cach hop Ong cac chi tieu tuong img cua tat ca cac bao cao tai chinh quy II dm cac dan vi truc thu0c. 1 CONG TY CO PHAN DAU PHAT TRIEN DO THI  BAO cAo TA! CHINH RIENG VA KHU CONG NGHI$P SONG DA  Q10211 nam 2013 Dja chi: Tang 15-16-17-18, toa nha HH3, Khu D6 thi My Dinh - Me Tri, xa My Dinh, ThLiem, Ha Nei Tel: (84-4) 3768 4503 Fax: (84-4) 3768 4029 BAN THUYET MINH BAO CAO TAI CHINH RIENG Q4 II nam 2013 Doi vai cac quan he giao djch ve du to vein cung cap hang Ma, djch vu, san pham lan nhau, thu he, chi hO, gift cong ty Inc vOi cac don vj tr%rc thuec hoac gifra cac don vj truc thuec vai nhau thi thuc hien cac but wan dieu chinh can trey tang chi tieu tuang ung ten bao cao tai chinh rieng quy II. 2.2 Myc dich lap cac bao cao tai chinh rieng (114 II Cdc bao cao tai chinh rieng quj , II cua C6ng ty duqc lap cho muc dich bao cao cho cac ca quan Nha nuOc hair quan va de phuc vu muc dich quan tri nOi be cita Ban Tang Giam dac COng ty. Cong ty Co phan Dau to Phdt then D6 thi va Khu C6ng nghiep S6ng Da la cong ty me c6 cac cong ty con (sau day &lac g9i chung la "Cong ty"). C6ng ty da lap cac bao cao tai chinh rieng quy II nay nham dap (mg cac yeu cat v'e cong bo th6ng tin quy dinh tai Thong to 52/2012/TT-BTC — Huang din ve viec cong 1)6 thong tin ten thi tnrang chimg khoan. CCITT theo quy dinh Lai Th6ng to nay, C6ng ty can lap cac bao cao tai chinh h9p nhat quy H cua C6ng ty vao ngay 30 thang 6 nam 2013. Nguoi sir dung cac bdo cao tai chinh rieng quj , II can d9c bdo cao tai chinh rieng nay ding vai cac bao cao tai chinh hqp nhat quy II cita Cong ty vao ngay 30 thang 6 nam 2013 de c6 duqc day du thong tin v'e tinh hinh tai chinh hqp nhat quy II, ket qua hoat Ong kinh doanh hqp nhat quj , II va tinh hinh ltru chuyen tien to hqp nhat quj , II oh Cong Tag"; 1Y.  VG T PHA 2.3 ChuAn mirc va He thong ke toan Ap dyng  -HAT HI V! Cdc bdo cao tai chinh rieng quy II cua C6ng ty va cac cong ty con ("Cong ty") duqc trinh bay bang clang Viet Nam 4 ("VND") phit h9p vai ale de Ka toan Viet Nam va Chuan muc Ke toan Viet Nam se, 27 — BAD cao tai chinh quy II TP• va cac Chan mirc Ke toan Viet Nam khdc do Be Tai chinh ban hanh theo: Quyet dinh so 149/2001/QD-BTC ngay 31 thang 12 nam 2001 ve viec ban hanh ban Chuan muc Ke toan Viet Nam (Dqt 1); Quyet dinh s8 165/2002/QD-BTC ngay 31 thang 12 nam 2002 ye viec ban hanh sau Chuan muc Ke toan Viet Nam (DO 2); Quyet dinh so 234/2003/QD-BTC ngay 30 thdng 12 nam 2003 ve viec ban hanh sau Chuan mirc Ke toan Viet Nam (Dqt 3); Quyet dinh so 12/2005/QD-BTC ngay 15 than 2 nam 2005 ve viec ban hanh sau Chian muc Ke toan Viet Nam (Dqt 4); va Quyet dinh so 100/2005/QD-BTC ngay 28 thang 12 nam 2005 ve viec ban hanh ban Chu& muc Ke toan Viet Nam (Dqt 5). Bang can dai ke toan rieng quj , II, bao cao ket qua hoat Ong kinh doanh rieng quj , II, bao cao luu chuyen tien to rieng quS , II va cac thuyet minh bao cao tai chinh rieng quy II duqc trinh bay kern theo va viec sir dung cac bdo cao nay kh6ng danh cho cac dai ttrqng )(hong duqc cung cap cac th6ng tin ye cac thin Ate va nguyen tic va th6ng le ke town tai Viet Nam va han nUra kitting duqc chit dinh trinh bay tinh hinh tai chinh, ket qua hoat Ong kinh doanh va hru chuyen tien to theo cac nguyen tic va th6ng le ice toan &lac chap nhan Ong rai dr cac nuOc va lanh tha khac ngoai Viet Nam. 2.4 Hinh thin so ke than Ap dyng Hinh thirc sa ke town duqc dp dung oh Cong ty la Nhat kj , chung. 2.5 Nien de ke toan Nien de Ice toan cua Cong ty ap dung cho viec lap bao cao tai chinh rieng bit dau ter ngay 1 thang 1 va ket thitc ngay 31 than 12. 2 CONG TY CO PHAN DAU Tv PHAT TRIEN DO Till  BAO CAO TAI CHINH RIENG VA KHU CONG NGHItP SONG DA  Qu.) II nam 2013 Dia chi: Tang 15-16-17-18, toa nha HH3, Khu DO thi My Dinh - Me Tri, xa My Dinh, Tir Liem, Ha Ni Tel: (84-4) 3768 4503 Fax: (84-4) 3768 4029 BAN THUYET MINH BAO CAO TAI CHINH RIENG Quy II nam 2013 2.6 Dun vi tien tg sir dyng trong ke toan Cdc bao cao tai chinh rieng duce Idp bang don vi tien to dm C6ng ty la VND. 3. CAC CHINH SACH Kt TOAN CHU YEU 3.1 Thay del trong cac chinh sach we toan va thuyet minh Cac chfnh sach ke toan cira Cong ty sir dung a Idp cac bdo cao tai chinh rieng quSt II duqc ap dung nhat quan vai cac chinh sach da duqc sir dung de lap cac bao cao tai chinh rieng cho quSi II va nam tai chinh ket thitc ngay 31 thang 12 nam 2013, ngoai trir cac thay di ve chinh sach ke toan lien quan den Th6ng tu se 210/2009/TT-BTC huang can dp dung Chuan muc Bao cao Tai chfnh Qu'Oc to ve trinh bay bao cao tai chinh va thuyet minh th6ng tin d6i vai tong cu tai chfnh a Viet Nam. Ngay 6 thang 11 nam 2009, BO Tai chinh da ban hanh ThOng tu . s6 210/2009/TT-BTC twang can dp dung Chuan muc Bao cao Tai chfnh QuOc to ve trinh bay bdo cao tai chinh va thuyet minh thOng tin &Si vai cong et' tai chinh ("Thong to 210") c6 hieu luc cho cac nam tai chinh bat dau tir hoac sau ngay 1 thang 1 nam 2011. C6ng ty da dp dung Thong tu . 210 va b6 sung them cac thuyet minh mai trong cac bao cao tai chinh rieng quy II. Theo Thong tu 210, COng ty phai xem xet cac dieu khoin trong cong cu tai chinh phi phai sinh do Cong ty phat hanh de xac dinh lieu cong cu d6 c6 bao Om ca thanh phan nq phai tra va thanh phan von ch6 sa ha u hay khong. Cdc thanh phan nay duqc phan loci rieng biet la nq phai tra tai chinh, tai san tai chinh hoc v6n chir sa hrru tren bang can doi ke toan rieng quy II. Yeu cAu nay khong c6 anh huang den tinh hlnh tai chinh rieng quSt II hoac ket qua hoat dung kinh doanh rieng quSI II dm Cong ty vi Cong ty chua phat hanh cac cong cu tai chinh phi phai sinh. 3.2 Tien va cac khoan tumg dating tien Tien va cac khoan tucmg ducmg tien bao g6m tien mat tai quy, tien gin ngan hang, cac khoan dau tu ngan han c6 thai han g6c khong qua ba thang, c6 tlnh thanh khoan cao, c6 kha nang chuyen d6i a clang thanh cac Itrang tien xac dinh va kh6ng c6 nhieu riri ro trong chuyen d6i thanh tien. 3.3 Hang ton kho Hang ton kho bao Om bat dOng san tu phat trien de ban va chi phi san xuat kinh doanh da dang dm cac bat dOng san do. Bat dOng san dtrqc xay dung de ban trong qua trinh hoat dOng binh thuing dm Cong ty, khong phai de cho thue hoac chi tang gia, duqc ghi nhan la hang ton kho theo gid thap ham gift gid thanh de dua mAi san pham den vi trf va dieu kien hien tai va gid tri thuan c6 the thuc hien dtrac. Gid thanh dm hang ton kho la bat dOng san de ban bao g6m: Chi phi tien sir dung dat va tien thue dat; Chi phi xay dung tra cho nha thau; va Chi phi lai vay, chi phi tu van, thiet ke, chi phi san lap, den bt) giai phOng mat bang, phi tu van, thue chuyen nhuvng dat, chi phi quan IST xay dung chung, va cac chi phi lien quan khac. Gid tri thuan c6 the thtrc hien dtrqc la gid ban trac tinh dm hang ton kho trong dieu Men kinh doanh binh thuing, dua ten gid thi twang vao ngay bdo cao va chiet tinh gia tri thai gian dm dang tien, neu clang ke, va trir chi phi uac tinh de hoan thanh va chi phi ban hang &cc tinh. Gid von dm bat dOng san da ban ducc ghi nhan tren bao cao ket qua hoat dOng kinh doanh dua tren cac chi phi trIrc tiep too thanh bat dOng san d6 va chi phi chung duqc phan b6 ten ca sa dien tfch tutmg img cira bat dung san da. Dv phong cho hang ton kho 3 CONG TY CO PHAN DAU PHAT TRIEN DO THJ  BAO CAO  TAI CHINH RIENG VA KHU CONG NGHItP SONG DA  Qup II nam 2013 Dja chi: Tang 15-16-17-18, toa nha HH3, Khu DO thj My Dinh - M8 Tri, xa My Dinh, Tir Liem, Ha NO Tel: (84-4) 3768 4503 Fax: (84-4) 3768 4029 BAN THUYET MINH BAO CAO TAI CHINH RIENG Quf II nam 2013 Dtr phOng cho hang tan kho duqc trich lap cho phan gia trj dtr kien bj tan that do cac khoan suy giam trong gia tri (do giam gia v.v.) c6 the xay ra doi vii thanh pham, hang hoa tan kho thuOc quyen sot hCru cua Cong ty dkra tren bang chimg hqp ly ve str suy giam gia tri tai ngay ket thac ky ke toan. S6 tang hoac giam khoan dg phOng giam gia hang ton kho duqc hach toan vao gia von hang ban trong ky. 3.4 Cfic khoan phai thu Cac khoan phai thu duqc trinh bay ten bao cao tai chinh rieng qu9 II theo gia trj ghi sa cac khoan phai thu tir khach hang va phai thu khac sau khi can trir cac khoan dtr phOng duqc lap cho cac khoan phai thu kh6 doi. Dtr pheng nq phai thu kh6 doi the hiOn phan gia tri cita cac khoin phai thu ma Cong ty dtr kien khong c6 kha nang thu h6i tai ngay ket thitc Icy ke toan. Tang hoac giam sa du tai khoan dtr phong duqc hach toan vao chi phi quan 19 doanh nghiOp trong Icy. 3.5 Tai san ca djnh heti hinh Tai san ca djnh hCtu hInh duqc the hiOn theo nguyen gia trir di gia trj hao mon lay ke. Nguyen gia tai san ca djnh hf:ru hinh bao gam gia mua va nhClng chi phi c6 lien quan trtrc tiep den vi0c dua tai san vao sari sang hoat dOng nhu dtr kien. Cac chi phi mua sam, nang cap va doi mai tai san ca djnh duqc ghi tang nguyen gia cua tai san va chi phi bao tri, sirs ch0a duqc hach toan vao ket qua hoot dOng kinh doanh rieng qu9 II khi phat sinh. Khi tai san cif) djnh hau hinh duqc ban hay thanh 19, nguyen gia va gia tri hao man lay ke duqc x6a sa va cac khoan lai 18 phat sinh do thanh ly tai san duqc hach toan vao ket qua hoat dOng kinh doanh rieng quji II. 3.6 Tai san co dinh vo hinh Tai san ca djnh vo hInh duqc ghi nhan theo nguyen gia trtY di gia tri hao mon lay ke. Nguyen gia tai san , c6 djnh vo hlnh bao g6m gia mua va nhttng chi phi c6  quan trtrc tiep  den viOc dua tai san vao sir dung nhu dtr kien. Cac chi phi nang cap va doi mai tai san ca djnh vo hlnh dtrqc ghi tang nguyen gia cua tai san va cac chi phi khac dtrqc hach toan vao ket qua hoat dOng kinh doanh rieng qu9 II khi phat sinh. Khi tai san ca djnh va hinh duqc ban hay thanh 19, nguyen gia va gia trj hao mon lily ke dtrqc x6a sa va cac khoan lai 18 phat sinh do thanh ly tai san duqc hach toan vao ket qua hoat dOng kinh doanh rieng qu9 II. 3.7 KhAu hao Khau hao tai san c6 dinh hau hinh va tai san co djnh vo hInh duqc trich theo phucmg phap Ichau hao dining thing trong suet thtri gian hau citing uac firth cua cac tai san nhtr sau: Nha cira vat Men trite  6 - 25 nam May m6c, thiet bj  03 - 05 nam Phtrcmg tin van tai, thiet bj truyen din  06 nam Thiet bj van phOng  03 - 05 nam Tai san c6 djnh khac  03 - 05 nam Nhan hiOu hang h6a  03 nam 3.8 Chi phi di vay Chi phi di vay bao g6m !Ai tien vay va cac chi phi khac phat sinh lien quan trtrc tiep den cac khoan vay cua doanh nghiOp. Chi phi di vay duqc hach toan nhu chi phi phat sinh trong icy ngo4i trCr cac khoan ducic von h6a nhu theo nOi dung ciia clop tiep theo. 4 CONG TY CO PHAN DAU TI! PHAT TRIEN DO Till  BAO CAO TAI CHINH RIENG VA KHU CONG NGHI$P SONG DA  Qu.tII nam 2013 Dia chi: Tang 15-16-17-18, toa nha HH3, Khu DO thi My Dinh - Me Tri, xa My Dinh, Tir Liem, Ha NOi Tel: (84-4) 3768 4503 Fax: (84-4) 3768 4029 BAN THUYET MINH BAO CAO TAI CH1NH RIENG Quf II nam 2013 Chi phi di vay lien quan truc tiep den viOc mua sam, xay dung hoac hinh thanh mkt tai san cv the can co mkt thoi gian du dai de cO the dua vao sir dung theo mvc dfch dinh truac hoac de ban duqc von h6a vao nguyen gia cua tai san do. 3.9 Chi phi tra tram Chi phi tra truac bao gom cac chi phi tra truac ngin han hoac chi phi tra truac dai han tren bang can dei ke toan rieng quy II va ducic phan bo trong Ichoang thai gian tra truac hoac thtri gian cac lqi fch kinh to tuang Ong &roc tao ra tir cac chi phi nay. Cac loci chi phi sau day duqc hach town vao chi phi tra truac dai han de phan bo dan tir 3 den 10 nam vao ket qua hoat dOng kinh doanh rieng quy II. Chi phi phat hanh trai phieu; Gia trj thucmg hi'eu Song Da; va Cac chi phi khac. 3.10 DAu tir vim cong ty con Cac khoan dau tu vao cong ty con ma trong dO Cong ty nam quyen kiem soat duqc trinh bay theo phuong phap gia gee ten cac bao cao tai chinh rieng quy II. Cac khoan phan phoi lqi nhuan ma cong ty mg nhan duqc tir se lqi nhuan lfly ke cua cong ty con sau ngay Cong nam quyen kiem soat duac ghi nhan vao ket qua hoat dOng kinh doanh rieng quy II dm Cong ty. Cac khoan ph phoi khac duqc xem nhtr phan thu hoi caa cac khoan dau to va duqc trir vao gia trj dau tu. 3.11 DAu fir vao cac cong ty lien ket Khoan dan to vao cong ty lien ket ma trong dO C6ng ty c6 anh huong dang Ice dtrqc trinh bay theo plurcmg phap gia gtic tren cac bao cao tai chinh rieng quy II. Cong ty lien ket la ding ty ma trong d6 nha dau tu co anh htrang dang ke nhung kh6ng phai la cong ty con hay cong ty lien doanh cua nha dau tu. Th6ng thuang, Cong ty dtrqc coi la cO anh huang dang ke neu sa Win tren 20% quyen bo phieu 6 don vi nhan dau tu. Cac khoan phan phoi lqi nhuan tir se lqi nhu .n thuan 1uy ke cua cong ty lien ket sau ngay COng ty cO anh huang dang ke (lilac phan bia vao ket qua hoat dOng kinh doanh rieng cua Cong ty. Cac khoan phan phOi khac duqc xem nhu phan thu h6i cac khoan dau to va duqc trir vao gia trj dau tu. 3.12 Dieu tir chting khoan va cac khoan dAu fir khac Ulu to chimg khoan va cac khoan dau tu khac duqc ghi nhan theo gia mua thvc te. Du phong dtrqc lap cho viOc giam gia trj cua cac khoin dau tu cO the chuyen nhuqng dtrqc tren thj twang vao ngay ket thiic ky ke town tucmg (mg vai chenh loch gitra gia gtic cua chang khoan vai gia trj thj trtrang tai ngay dO theo huang dan cua Thong to 228/2009/TT-BTC do BO Tai chinh ban hanh ngay 7 thang 12 nam 2009. Tang hoac giam so du tai khoan dir phong cluqc hach town vao chi phi tai chinh trong bao cao ket qua hoat dOng kinh doanh rieng quy II. 3.13 Cdc khodn phdi trd vit chi phi trich Mr& Cac khoan phai tra va chi phi trfch tnnfic duqc ghi nhan cho so tien phai tra trong tuong lai lien quan den hang h6a va djch vv da nhan duqc khong phv thuOc vao viOc Cong ty da nhan duqc hOa don dm nha cung cap hay chua. 3.14 Trcr cap thoi vifc phdi trd Trq cap thoi viOc cho nhan vien duqc trich truac vao cuei moi ky bao cao cho town by ngu&i lao dOng da lam viOc tai Cong ty duqc han 12 than cho den ngay 31 thang 12 nam 2008 vai m(rc trich cho moi nam lam viOc tinh den ngay 31 thang 12 nam 2008 bang mOt nfra m(rc ltrong binh quan thang theo Luat Lao dOng, Luat bao hiem xa hOi va cac van ban huang din cO lien quan. Tu• ngay 1 thang 1 nam 2009, mix ltrcmg binh quan than a tinh trq cap thoi viOc se duqc dieu chinh vao cuei m8i ky bao cao theo mix lucmg binh quan cua sau thang gan nhat tinh den thtri diem lap bao cao. Tang hay giam cua khoan trich tnrac nay se dtrqc ghi nhan vao bao cao ket qua kinh doanh rieng quy II. ty 5 [...]... 1 42. 479.959 .25 0 1 72. 550.8 52. 200 1.094.898 .27 7 1. 727 .5 82. 198 1 .23 1.3 92. 060 9 56. 894.000 ( 12. 085.599 .28 0) 1.171 .66 7.179. 123 T6ng cong 12. 018. 23 0. 466 3.555 .63 3. 828 1.317.8 52 .68 7 3 .68 4. 765 . 468 6. 454 .304 .885 1 .23 7. 360 . 029 574.078. 424 .791 01/01 /20 13 VND 69 5.795.585 .307 148. 5 62 .910.000 13.084 .24 4.0 56 24 .000.000.000 11.048 . 62 1.979 159. 325 .1 06. 500 170. 165 .8 52. 200 c 1 .24 1. 822 .577 (-; 1. 727 .5 82. 198 ,z)F% 1 .23 1.3 92. 06. .. 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