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

C.TY CP DT PT DO Tlif VA KCN SONG DA Ting 15-16-17-18, Oa nha HH3, KEIT My Dinh - M Tri, xa M9 Dinh, Tir Liem, Ha NOi BANG CAN DOI ICE TOAN - HOP NHAT Ngay 30 thang nam 2013 (Theo quyAt djnh 15/2006/QD-BTC) Thuyet m nh A Ma so Tai san A Tai san ngin han I Tidn va cac khain twang du.ang tien Tien Cac khoan tuang &rang tien H Coic khoan &lit tw tai chinh ngjn hgn I Dal' fix ngan hp Du phon&,giam gia chimg khoan du tu n&in han III Cac khoan phai thu Phai thu khdch hang Tra tnrac cho ngutri ban Phai thu n'ii bi‘ ngin hp Phai thu theo tien di ke hoach hap ding xay dung Cac khoan phai thu khac Du phong cac khoanphai thu kho clai IV Hang ton kho Hang ton kho Du phon.g Om gia hin& tint kho V Tai san ngcin hgn khac Chi phi tra truac ngin han Thue GTGT &Km khau nil Thue va cac khoan khac phai thu Nha nuac Tai san ngin han khac B Tai san dai hqn I Cac khoan phai thu dai hgn I Phai thu dai hart dm khdch hang Ven kinh doanh a dcm vi truc thuic Phai thu dai han n'ai bi Phai thu dai hp khac Du ph6nAphai thu dai han kha doi 11 Tai san c'd Binh Tai san c6 djnh hau hinh - Nguyen gid - Gid trj hao man lily ke Tai san co djnh vo hinh - Nguyen gia Gia trj hao mon lily ke Chiyhi xay di,mg ca ban da dan III Bat Ong san du tu - Nguyen gia - Gid trj hao mon lay ke IV Ccic khoan dclu tu tai chinh dai hgn DAu tu vac) Ong ty Diu tu vao cling ty lien ket, lien doanh Diu ttr dai han khac Du phonAKiam gia chUng khoan diu ttr dai hall V Tai san dai hgn khac Chi phi tra tnrac dai han Tai san thue thu nhip hoari lai Tai san dai han khac VI Lai th e thuong mai - TOng cong tai san 100 110 111 112 120 121 129 130 131 132 133 134 138 139 140 141 149 150 151 152 154 155 200 210 211 212 213 214 219 220 221 222 223 227 228 229 230 240 241 242 250 251 252 258 259 260 261 262 268 269 250 ed So cu 4.829.188.275.580 47.963.365.604 44.963.365.604 3.000.000.000 - , 5.1 5.2 335.266.945.524 265.689.172.032 101.767.277.992 10.488.288.192 (42.677.792.692) 4.182.806.525.653 4.329.702.275.543 (146.895.749.890) 94.353.564.155 (146.895.749.890) 89.609.123.974 19.221.777.656 17.416.157.165 1.053.555.803 56.662.073.531 17.854.632.086 15.960 (58.098.630.060) 5.1 - 363.737.402.162 307.945.098.603 85.096.174.011 28.794.759.608 i 4.681.378.071.152 73.695.476.001 44.690.382.408 29.005.093.593 - 4.323.133.943.659 4.470.029.693.549 am So dau n kj, 830.552.433.965 - 55 831 sic ftfla09^1 a YE-i KHU CpN0 I, SONG - 10 11 12 13 14 15 243.407.958.481 76.639.756.064 102.954.112.181 (26.314.356.117) 11.664.766.356 12.395.692.466 (730.926.110) 155.103.436.061, 237.779.442.751 82.330.654.458 107.163.758.884 (24.833.104.426) 11.802.982.266 12.419.692.466 (616.710.200) 143.645.806.027 3.537.887.620 4.314.497.098 (776.609.478) 556.328.224.267 216.611.079.771 453.980.100.280 (114.262.955.784) 27.278.363.597 11.543.826.214 12.711.137.383 3.023.400.000 3.624.177.562 4.314.497.098 (690.319.536) 559.615.542.151 5.659.740.709.545 216.611.079.771 453.980.100.280 (110.975.637.900) 30.834.504.645 15.021.934.262 12.711.137.383 3.101.433.000 5.513.231.738.261 Nguon von A Nq phai tra I NQ' ngein hgn Vay va na ngin han Phil tra ngtrai ban Nguai mua tra tien truck Thue va cac khoan phai nOp Nha nu& Phai tra cong nhan vien Chi phi phai tra Phai tra n6i bO Phai tra theo tien dO Ice hooch hap dOng xay dung Cdc khoan phai tra, phai nOp ngan han khac 10 Du phang phai tra ngin han 11 guy khen thuang phuc lai IL No dai hgn Phai tra dai hart nguai ban Phai tra dai hart nOi bO Phai tra dai han khac Vay va no dai hart Thue thu nhap hall lai phai tra Du pheng tro cap mat vic lam Du phang phai tra dai han Doanh thu chua thuc hien Quy phat trien khoa hoc va cong nghe B Vim chit so htiu I Von chti so hard V6n dAu to caa chit sa tau Thong du On co phAn VOn khac dm chit sa hau Co phieu ngan quy Chenh l'ech danh gia lai tai san Chenh tech ty gid h6i doai Quy du to phat trien Quy du phang tai chinh Quy khdc thuijc von chit so hau 10 Lai nhuan sau thud chua phan phOi 11 NguOn On dAu to xay dung co ban 12 Quy 118 tra sap xep doanh nghiep II NgtiOn kinh phi va gufi khcic Ngwin kinh phi NguOn kinh phi da hlnh TSCD C Lcri ich ctia cot) (long thieu se Tong Ong Ngtain von LAP BIEU A Ma so Thuyet mink So cuoi IcS, So dau nom 300 4.074.785.882.985 3.953.569.442.802 310 2.438.015.183.248 2.255.171.063.732 639.872.201.464 130.644.452.451 268.401.143.835 74.100.417.606 20.944.041.816 709.009.936.968 507.857.294.436 136.138.196.811 265.220.382.025 77.638.993.487 30.305.201.169 588.243.781.552 553.947.901.426 41.095.087.682 605.195.108.424 1.255.868.146 43.316.237.682 1.636.770.699.737 1.698.398.379.070 1.233.536.279 1.634.692.263.884 1.133.613.507 1.696.787.673.793 311 312 313 314 315 316 317 318 319 320 323 330 331 332 333 334 335 336 337 338 339 400 410 411 412 413 414 415 416 417 418 419 420 421 422 430 432 433 439 16 17.1 17.2 18 19 20 21 - 22 655.868.146 189.031.428 , 91.770 0\ ) 23.6 23.6 23.6 1.551.820.436.944 1.551.820.436.944 1.000.000.000.000 219.017.196.787 (61.161.904.650) 77.724.805 654.642.744.253 93.947.354.139 7.523.041.519 (362.225.719.909) \ 1.526.371 11.485 1.526.37 411.485 1.000.0 10.000 ) 219.0 / 196.787 (61.161.904.650) 77.724.805 654.645.992.309 93.947.354.139 7.523.041.519 (387.671.654.424) - - - 24 430 33.134.389.616 33.284.544.974 5.659.740.709.545 5.513.231.738.261 Ha NOi, ngay/ 14 thcing nam 2013 Kt TOAN TRU'ONGA1 TONG GIAM DOC LONG TY TONG GIAM DOC CONG TY 06Ntl ry ctT PHA' TlIPHAT It DO THI AKHU CONG GHIEP Nguy6'n Thi QuSuih TrAn Viet Dfing b To - iAm D SO s -421/:fir rgt CONG TY CP DTPTDT & KCN SONG DA BAO CAO KET QUA KINH DOANH - HO' NHAT Q4 II ram 2013 STT Ulf Kt Tir DAU NAM DEN COI QUir NAY QV( II MA SO DIEN GIAI isam trirerc NArn Nam Nam try& Doanh thu bin hang vi cung cap djch vy 96.977.081.234 6.241.262.196 144.094.198.202 30.997.075.015 Cdc khodn gidm frit (4+5+6+7) 117.887.879 1.795.452.281 357.982.033 1.894.093.468 - - - Giam gia hang ban - 151.775.215 - gia trj hang ban bi tra lai - - 117.887.879 1.795.452.281 206.206.818 1.894.093.468 Doanh thu than bdn hang vd cung clip djch vy (1-3) 10 96.859.193.355 4.445.809.915 143.736.216.169 29.102.981.547 Gid van hang ban 11 57.296.885.555 3.860.276.655 77.637.823.120 32.013.196.804 Lyi nhu(In Op bdn hang vd cung cop djch vy(10-11) 20 39.562.307.800 585.533.260 66.098.393.049 (2.910.215.257) Doanh thu hoyt Ong tai chlnh 21 634.190.234 3.624.872.890 1.472.286.844 5.034.041.069 Chi phi MI Minh 22 8.151.520.638 47.819.423.245 5.665.120.638 24.822.411.411 23 288.075.257 1.614.902.350 288.075.257 1.757.916.049 Chi phi ban himg 24 1.816.346.175 885.434.161 2.660.504.799 1.692.318.284 Chl phi qudn if doanh nghqp 25 16.725.950.299 50.693.976.024 29.878.699.415 64.089.541.673 10 L91 nhupn thud,: tit how Ong kink doanh 30 13.502.680.922 (95.188.427.280) 29.366.355.041 (88.480.445.556) 11 Thu nh1p khdc 31 1.510.117.788 325.950.000 1.510.117.788 325.950.000 12 Chi phi khdc 32 6.032.451.192 112.884.791 6.059.516.237 113.067.068 13 Lgi nhujln khdc (31 32) 40 (4.522.333.404) 213.065.209 (4.549.398.449) 212.882.932 14 Phhn Idi hoft 10 cung ty lien Idt, lien doanh 45 - (7.267.037.065) - (7.267.037.065) 15 Thng 10 nhu4n Mt* thui(30+40-1-45) 50 8.980.347.518 (102.242.399.136) 24.816.956.592 (95.534.599.689) 16 Chi phl thud' thu nhep hien hank 51 10.669.998 311.244.702 28.824.816 438.213.539 17 Chi ph! thui thu nh1p han 10 52 - - - 18 Lpi nhu1n sau thud' (50-51-52) 60 8.969.677.520 (102.553.643.838) 24.788.131.776 (95.972.813.228) 19 Lrii nhuPit sau thud' cda co (long thiiii so 61 (121.733.794) (3.002.074.815) (155.417.936) (1.626.105.553) 20 Ltd nhu0n sau thud' act co thing Ging ty M (60-61) 62 9.091.411.314 (99.551.569.023) 24.943.549.712 (94.346.707.675) 21 Lai cc' bdn tren co' phieu 70 92 (1.026) 252 (953) - - Chiet khAu thuang mai Thud TTDB, thug xuAt khAu phai Op Trong C145: Lai vay phai tra - Ha NOi, A 4t thong LAP BIEU Kt TOAN TR1 1NG41, Ova TY DAU TU PHAT Tilt Db THI VA KHU SpNG NOHI Nguygn Thj QuSmh Tr to Vi't Dung BONO nam 2013 LONG TY CP DTPTDT & KCN SONG DA CQNG 110A XA HO1 CHU NGHIA VWF NAM DQc lap - Ttr - Hynh phtic BAO CAO KET QUA KINH DOANH - NHAT PhAn I : Lai , I; Quj, II nam 2013 STT NIA LUit KE DEN 16' SO DIEN GIAI TRIMIC Doanh thu ban hang va cung cap dich vy KY NAY LUC' la V) DAU NAM 47.327.866.646 96.977.081.234 144.094.198.202 Cdc khan gidm trir (4+5+6+7) 240.094.154 117.887.879 357.982.033 Doanh thu Milan ban hang va cung cap djch vg (1-3) 10 47.087.772.492 96.859.193.355 143.736.216.169 GM van hang Mn 11 20.467.858.522 57.296.885.555 77.637.823.120 Lyi nhuOn Op ban hang va cung cap dich vg(10-11) 20 26.619.913.970 39.562.307.800 66.098.393.049 Doanh thu hogt dfing till chinh 21 836.753.904 634.190.234 1.472.286.844 Chi phl MI chinh 22 (2.486.400.000) 8.151.520.638 5.665.120.638 288.075.257 288.075.257 'Trong do: Lai vay phai tra 23 Chi phi bdn hdng 24 844.158.624 1.816.346.175 2.660.504.799 Chi ph( qudn ly doanh nghiep 25 13.235.235.130 16.725.950.299 29.878.699.415 10 LO nhu(In Muth, tit hogt ding kinh doanh 30 15.863.674.120 13.502.680.922 29.366.355.041 11 Thu nlik khdc 31 - 1.510.117.788 1.510.117.788 12 Chip!!! khdc 32 27.065.045 6.032.451.192 6.059.516.237 13 Lgi nhu#n khdc (31-32) 40 (27.065.045) (4.522.333.404) (4.549.398.449) 14 Phan Ml ho0c la cong ty lien kdt, lien doanh 45 - - - 15 Tong 10 nhuOn tru-dr thud(30+40+45) 50 15.836.609.075 8.980.347.518 24.816.956.592 16 Chi phi thud thu nhOp hien hanh 51 18.154.818 10.669.998 28.824.816 17 Chi phi thud thu nht2p hoar! lgi 52 - - - 18 Lgi nhuOn sau thud (50-51-52) 60 15.818.454.257 8.969.677.520 24.788.131.776 19 Lei nhu(in sau thud ccia cO Ong thieu so 61 (33.684.142) (121.733.794) (155.417.936) 20 Lfri nhup sau thud clia co Ong Cong tv Alf (60-61) 62 15.852.138.399 9.091.411.314 24.943.549.712 21 Ldi co bdn tren co phidu 70 160 92 252 Ha N0i, /Pt thong niim 2013 LAP Bit U • Kt TOAN CONC1 TV D6 PHA DAb Tti PHAT TRIEN DO THI vA KHU GONG NG,HI Nguygn Thi QuSmh TrAn Viet Dung SONG DA N (5i6NIANS& ISNPtY HO TONG G DOC CONG TY CP DTPT DO THI & KCN SONG DA BAO CAO LU'IJ CHUYEN TIEN TE HP NHAT Qkp II nam 2013 s Luc i4 tir dau nam den cutli quf Thu Ct Chi tien Nam minh I Luu chuyin tien tir hog Ong kinh doanh Nam truft Tong Icri nhukIn trtrac thue 27.392.138.898 (95.534.599.689) KhAu hao va khAu tit tai san di dinh 5.226.438.609 5.436.960.516 Cac khoan dkr phang 16.323.656.868 51.722.929.419 4, Chenh lech tj, gia hi doai 316.188.720 Lai ttr hog Ong du ttr va 1St tai san c6 dinh (2.015.277.642) Chi phi Ili vay 4.977.759.721 816.271.702 1.757.916.049 8.L8 tir hog dOng kinh doanh trtrac thay dOi von !fru (ging 48.059.417.155 (31.639.033.984) Tang cac khoan phai thu (44.205.133.963) 7.737.344.684 10.Tang hang din kho 69.125.229.367 11 Tang cac khoan phai tra (132.156.327.045) 12 Tang chi phi tra trtrac 2.997.720.622 13 Tien lai vay da tra (242.873.883.016) 350.113.827.371 4.453.054.023 (1.167.491.183) 14.Thue thu nhAp doanh nghiep da nOp (475.771.881) 20 Lyn chuyin tien thuan tir boat Ong kinh doanh (I Luu chuyen tien thuAn tir hog Ong dAu tit (2.706.234.090) (4.327.350.000) 16 Tien chi khac cho hog Ong kinh doanh (37.678.600.848) (110.209.124.083) 47.406.474.140 (10.646.549.786) (7.229.916.768) 21 Tien chi mua sam, xay Ong TSCD va tai san dal han khac 22 Tien thu tir 1j/, nlurang ban TSCD va tai san dai hp 25 Tien chi du tu gap vOn vao dan vi khac 26 Tien thu hOi dAu ttr g6p vOn vao don vi khac 27 Tien thu !Ai cho vay, co tirc va Iqi nhuAn &Ix chia 325.950.000 III 1.460.837.918 3.056.091.000 30 Ltru chuyin tien thuAn tir hot Ong du ttr (9.185.711.868) (3.847.875.768) Luu chuyin tien tir hoot dung tai chinh 31 Tien thu tir phat hanh CO phieu, nhen g6p vOn dm chit sa htu 33 Tien vay ngin han, dai han nhAn dtrac 46.903.308.399 34 Tien chi tra na DSc vay (1.300.000.000) 36 CO tCrc, lqi nhuAn da tra cho chit sa halt Lim chuyin tien thuOn tir hog Ong tai chinh 50 Luu chuyin tien thuOn kk 45.603.308.399 (25.732.110.397) 60 Tan va ttnyng dtrcrng 73.695.476.001 40 On du kk 70 Tien va twang throng tien cuei 14 47.963.365.604 1.000.000.000 1.000.000.000 44.558.598.372 41.991.887.016 86.550.485.388 Ha noi, 14 Mang nom 2013 NGUOI LAP BLEU 4/ Kt TOAN TRUONG/ TONG ClAM ,039 o' CONG TY ye ;1 04 s NguyL Thi Qu mh * TrAn Vit Dung -5- TCla PP AT N i HH A T Du THI CON SON G:A MCPSIC CTO Y N D ar NG I BAO CAO TAI CHINH HQP NHAT CONG TY CO PHAN DAU TU PHAT TRIEN DO THI Qui, II nam 2013 VA KHU CONG NGHItP SONG DA Dja chi: Tang 15-16-17-18, toa nha HH3, Khu D6 thi my Dinh - Me Tri, xa MS, Dinh, Tix Liem, Ha NOi Tel: (84-4) 3768 4503 Fax: (84-4) 3768 4029 BAN THUYET MINH BAO CAO TAI CHiNH HOP NHAT Qt4 II nam 2013 THONG TIN DOANH NGH1$P Cong ty Co phan Dau tu Phat trien DO thj va Khu Cong nghiep S6ng Da ("Cong ty") la met cong ty c6 phan duqc lap theo Luat Doanh Nghiep dm Viet Nam theo Gidy chimg nhan dang ky kinh doanh se; 0103002731 Sa Ke ho4ch va dau tu ph6 Ha NOi cap vao thang nam 2003, va Giay chring nhan clang kjt kinh doanh Di6u chinh lan s6 0101399461 24 thang nam 2012 Hoyt dOng chinh cfia Ging ty bao Kinh doanh bat dOng san; - Kinh doanh cac djch vv bAt deng san; Kinh doanh khai thac cac djch vy ye nha a, khu thj va khu cong nghiep; Tu van, dau ttr, lap va thirc hien cac du an dau to xay dung, kinh doanh nha a, khu d6 thj va khu ding nghiep; va Tu van thiet ke ky thuat, quy hoach chi tiet khu d6 thj va khu ding nghiep, tu van thiet ke cong trinh dan dung, ding nghiep Cling ty co try set chinh theo dang ky kinh doanh tai tang 15-16-17-18, toa nha HH3, Khu D6 thj My Dinh — Me Tri, xa my Dinh, huyen Tir Liem, ph6 Ha NOi, Viet Nam Co cAu to chin Cong ty co don vi trtrc thuac, bao gOm: Ban quan15, cac du an d6 thj khu vtrc Ha NOi San giao djch bat dang san Sudico CN An Khanh - Cong ty Co phan dau tu phat then thj va KCN Song Da Cong ty a:5 cong ty con, bao gOm: Cong ty TNHH met vien Sudico Tien Xuan COng ty Co phan Sudico An Ithanh Cong ty C6 phan Djch vu Sudico Cong ty Co phan Sudico Mien Trung Cong ty Co phan Sudico Hoa Binh Cong ty Co phan Sudico Mien Nam C6ng ty Co phan Vat lieu Xay di,rng va Dau to Phat trien Sudico C6ng ty Co phan Sudico Ha Long CO SO TRINH BAY 2.1 Chuan myc vd He thong hi todn by dyng Cac bao cao tai chinh hqp nhat quy II cua C6ng ty va cac ding ty ("Cong ty") duqc trinh bay bang dang Viet Nam ("VND") pha hqp voati Che d•:) Ke toan Viet Nam va Chan muc Ka toan Viet Nam s6 27 — Bao cao tai chinh quj, II va cac Chuan muc Ke toan Viet Nam khac Be Tai chinh ban hanh theo: Quyet djnh s6 149/2001/QD-BTC 31 thang 12 nam 2001 ve vi'ec ban hanh Mn Chuan Imre Ka toan Viet Nam (Dqt 1); Quyet djnh s6 165/2002/QD-BTC 31 thang 12 nam 2002 ve viec ban hanh sau Chuan muc Ke toan Viet Nam (Dqt 2); BAO CAO TAI CHINH HOP NHAT CONG TY CO PHAN DAU TU'PHAT TRIEN DO THI Qui,', II nam 2013 VA KHU CONG NGHICP SONG DA Dia chi: Tang 15-16-17-18, too nha HH3, Khu DO thi My Dinh - Mg Tri, xa My Dinh, TU Liem, Ha NO Tel: (84-4) 3768 4503 Fax: (84-4) 3768 4029 BAN THUYET MINH BAO CAO TAI CHINH HOP NHAT QuS, II nam 2013 Quyet dinh s6 234/2003/QD-BTC 30 thang 12 nam 2003 ve viec ban hanh sau Chan muc Ke toan Viet Nam (flat 3); Quyet dinh s6 12/2005/QD-BTC 15 thang nam 2005 ve viec ban hanh sau Chuan muc Ke toan Viet Nam (DO 4); va Quyet dinh s6 100/2005/QD-BTC 28 thang 12 nam 2005 ve viec ban hanh bon Chan muc Ke toan Viet Nam (Dqt 5) Bang can d6i Ice toan hop nhat quy II, bao cao ket qua hoat dOng kinh doanh hqp Mat q4 II, bao cao luu chuyen tien to hop nhat quy II va cac thuyet minh bao cao tai chinh hqp nhat quS , II duqc trinh bay kern theo va viec sir dung cac bao cao khong danh cho de d6i tuqng khOng duqc cung cap cac th6ng tin ye cac dill tuc va nguyen tic va th6ng le ke toan tai Viet Nam va han ntta khOng ducc chic dinh trinh bay tinh hinh tai chinh, ket qua hoat Ong kinh doanh va luu chuyen tien to theo cac nguyen tic va th6ng le Ice toan duqc chap nhan rOng rai a cac nudge va lanh th6 khac ngoai Viet Nam 2.2 Hinh thirc sd kI todn dp dyng Hinh thirc s6 ke toan duqc Ai) dung cila C6ng ty la Nhat ks, chung 2.3 Nien dfi Id todn Nien dO Ice toan ciia C6ng ty ap dung cho viec lap bao cao tai chinh hop nhat bat dau tir than va ket thuc 31 thang 12 2.4 Den vi lien mir dyng ki todn Cac bao cao tai chinh hqp nhat duqc lap bang dam vi tien to dm COng ty la VND 2.5 CO s& kip nit& Bac) cao tai chinh hop nhat quy II bao g6m bao cao tai chinh quy II dm Cong ty mg va cac cong ty ket thiic 30 thang nam 2013 Cac cong ty dtrqc hop nhat toan b0 ke tir mua, la C6ng ty thuc su nam quyen kiem soot cong ty con, tie') tuc &lac hqp nhat cho den COng ty thuc su cham dirt quyen kiem soot d6i vai cong ty Cac bao cao tai chinh quy II dm cong ty mg va cac cong ty sir dung de hqp nhat &lac lap cho ding mOt 1c51 kg' toan, va dtrqc dp dung cac chinh sach ICA toan mOt cach thong nhat SA du cac tai khoan tren bang can d6i ke toan quS , II giita cac dam vi cong C6ng ty, cac khoan thu nhap va chi phi, cac khoan lai hoac 16 nOi 1)0 chtra thuc hien pith sinh tir cac giao dich duac loci trir hoan toan Lqi ich ciia cac c6 dong thieu s6 la phan lqi ich lai, hoac 18, va tai san thuan ciia cong ty khong dtrqc nam gift Uri Cong ty va dtrqc trinh bay rieng biet tren bao cao ket qua hoat dOng kinh doanh hqp nhat quy II va duqc trinh bay rieng biet vai plan von chi' sa hau dm cac c6 (long dm cong ty mg phan von chu so hftu tren bang can d6i ke toan hqp nhat quy II CAC CHINH SACH id TOAN CHU YEU 3.1 Thay cdc chinh sdch Id todn vd thuyit minh Cac chinh sach Ice toan dm Cong ty sir dung de lap cac bao cao tai chinh hop nhat quy II dtrqc ap dung nhat quan voi cac chinh sach da dtrqc sir dung de lap cac bao can tai chinh hqp nhat cho nam tai chinh ket thuc 31 thang 12 nam 2012 va cac bao cao tai chinh hop nhat quy II ket thuc 30 thang nam 2013, ngoai trir cac thay d6i ye chinh sach Ice toan lien quan den ThOng to s6 210/2009/TT-BTC hudmg clan Ai) dung Chan muc Bao cao Tai chinh QuAc to ye trinh bay bao cao tai chinh va thuyet minh thong tin doi yeti ding cu tai chinh a Viet Nam NHAT BAO CAO TAI CHINH CONG TY CO PHAN DAU TU PHAT TRIEN D6 TIM Qu), H nam 2013 VA KHU CONG NGHItP SONG DA Dia chi: Tang 15-16-17-18, toa nha HH3, Kim D6 thi my Dinh - Me Tri, xa My Dinh, Tar Liem, Ha NOi Tel: (84-4) 3768 4503 Fax: (84-4) 3768 4029 BAN THUYET MINH BAO CAO TAI CHINH HOP NHAT Quf II nam 2013 Ngay thang 11 nam 2009, BO Tai chinh da ban hanh Thong tu so 210/2009/TT-BTC huang den Ai) dung Chuan muc BA° cao Tai chinh QuOc to ve trinh bay bao cao tai chinh va thuyet minh thong tin dOi vai Ong cc' tai chinh ("ThOng tu 210") c6 hieu luc cho cdc nam tai chinh bat d'au tar hoac sau thang nam 2011 C6ng ty da ap dung ThOng tu 210 va b6 sung them cdc thuyet minh maxi cac bdo cao tai chinh hqp nhat quy II Theo Th6ng tu 210, C6ng ty phai xem xet cac dieu khoan cong cu tai chinh phi phai sinh C6ng ty phat hanh xac djnh lieu cong cu d6 c6 bao gom ca phan nq phai tra va phan von chu sa hati hay kh6ng Cac phan duqc phan loai hqp nhat la nq phai tra tai chinh, tai san tai chinh hoac von cha sa hitu tren bang can d6i ke toan hqp nhat quy II Yeu cau khong c6 anh huang den tinh hinh tai chinh hqp nhat guy H hoac ket qua hoat dOng kinh doanh hqp nhat quy II caa C6ng ty vi Cong ty chua phat hanh cac cong cu tai chinh phi phai sinh 3.2 Tan vd cdc khodn twang ihrang tan Tien va cac khoan tuang duang tien bao gom tien mat tai quy, tier' gai ngan hang, cac khoan dau tu ngin han c6 thai clang cac luqng tien xac djnh han g6c khong qua ba thang, c6 tinh khoan cao, c6 kha nang chuyin d6i a va khong c6 nhieu rui ro chuyen d6i tien ;1'7\ 3.3 Hang fin kho AN T TRIE Hang ton kho bao gem bat Ong san tu phat trien de ban va chi phi san xudt kinh doanh der dang cua cac bat dOng v WICEF san da 1„ ban qud trinh hoat Ong binh thuang cua C8ng ty, khong phai de cho thue hoac 41/ Bat ding san duqc xay dung chi tang gia, duqc ghi nh.n la hang din kho theo gia thip giaa gid de dua moi san pham den vi tri va dieu kien hien tai va gia tri thuan c6 the thuc hien duqc Gid caa hang ton kho la bat dOng san de bdn bao Chi phi tien sir dung dat va tien thue dat; Chi phi xay di,mg tra cho nha thau; va Chi phi iai vay, chi phi tu van, thiet ke, chi phi san ldp, den ba giai phang mat bang, phi tu van, thue chuyen nhuang a dat, chi phi quan ly xay dung chung, va cac chi phi lien quan khac Gia trj thuan c6 the thirc hien duqc la gia ban vac tinh caa hang ton kho dieu kien kinh doanh binh thuang, dira tren gia thi truang vao bao cao va chiet tinh gia trj thai gian caa deng tien, neu dang ke, va tra chi phi uac tinh de hoan va chi phi ban hang uac tinh Gid von dm bat dOng san da ban duqc ghi nhan tren bao can ket qua hoat dOng kinh doanh dua tren cac chi phi nye tiep two bat dOng san d6 va chi phi chung duqc phan bo tren ca sa dien tich tucmg (mg dm bat dOng san Du phong cho hang ton kho Du phang cho hang tOn kho duqc trich lap cho phan gia tri du kien bj tOn that cdc khoan suy giam gia trj (do giam gid v.v.) c6 the xay dOi voi pham, hang how tOn kho thuOc quyen sa hau cua Cong ty dira tren bang chung hqp ly ve su suy giam gia tri tai ket thtic Icy ke toan SO tang hoac giam khoan du phang giam gia hang din kho duqc hach town vao gia von hang ban Icy 3.4 Cdc khodn phdi thu Cac khoan phai thu dtrqc trinh bay tren bao cao tai chinh hqp nhat quy II theo gia trj ghi so cdc khoan phai thu khdch hang va phai thu khac sau can tra cac khoan du phOng dtrqc lap cho cac khoan phai thu kh6 dai BAO CAO TAI CHINH HOP NHAT CONG TY CO PHAN MU Tlf PHAT TRIEN DO Till guy II nam 2013 VA KHU CONG NGH1$P SONG DA Tri, xa My Dinh, Tir Liem, Ha NOi Dia chi: Tang 15-16-17-18, toa nha HH3, Khu DO thj my Dinh - Me Tel: (84-4) 3768 4503 Fax: (84-4) 3768 4029 BAN THUYET MINH BAO CAO TAI CHINH HOP NHAT Quy II nam 2013 Du phbng nq phai thu kh6 dbi the hiOn phan gia trj coa cac khoan phai thu ma Cong ty du lden khong c6 kha nang thu hei tai ket thin ky ke town Tang hoac giam s6 du di khoan du phong duqc hach town vao chi phi quan 19 doanh nghiOp Icy 3.5 Tai san có djnh has( hinh Tai san c6 djnh hau hinh duqc the hiOn theo nguyen gia trir di gia trj hao mon lay ke Nguyen gia tai san c6 djnh hau hinh bao gem gia mua va nh0ng chi phi c6 lien quan trip tiep den viOc dua tai san vao san sang hoat dOng nhu du lden djnh &rye ghi tang nguyen gid caa tai san va chi phi bao trl, sira Cac chi phi mua sam, nang cap va dei mOi san ca chOa dtrqc hach town vao ket qua hoat dOng kinh doanh hqp nhat qu9 II phat sinh va cac khoan djnh hau hinh duqc ban hay 19, nguyen gia va gia tri hao men lay ke duqc x6a se Khi di san c6 16 phat sinh 19 tai san &rye hach town vao ket qua hoat dUng kinh doanh hqp nhat qu9 II iai 3.6 Tai san co djnh v8 hinh djnh v8 hinh dtrqc ghi nhan theo nguyen gia trir di gia trj hao man lay ke Tai san c6 tiep den viOc dua tai san vao Nguyen gia tai san c6 djnh vo hinh bao gem gia mua va nh0ng chi phi c6 lien quan truc sir dung nhu du Iden va dei mai tai san c6 djnh vo hinh ducc ghi tang nguyen gia caa tai san va cac chi phi khac Cac chi phi nang cap duqc hach town vao ket qua hoat dOng kinh doanh hqp nhat qu9 II phat sinh va cac khoan lai dinh vo hinh duqc ban hay 19, nguyen gia va gia trj hao men lay ke duqc xba se Khi tai san c6 16 phat sinh 19 tai san duqc hach town vao ket qua hoat dung kinh doanh hqp nhat qu9 II 3.7 Khan hao h0u hinh va tai san co' djnh vo hinh duqc trich theo phtrcmg phap khau hao duarng thing Khau hao tai san c6 djnh suet thari gian h0u dung trac tinh caa cac tai san nhu sau: - 25 nam Nha cira vat kien trac 03 - 05 nam May mac, thiet bj 06 nam Plurcmg tin van di, thiet bj truyen din 03 - 05 nam Thiel bj van phang 03 - 05 nam Tai san ca dinh khac 03 nam Nhan hiOu hang hba 3.8 Bit dOng skn dhu to Bat dOng san dau tu duqc the hiOn theo nguyen gia bao gem ca cac chi phi giao djch lien quan trir di gia tri hao man lay ke Cac khoan chi phi lien quan den bat dOng san dau tu phat sinh sau ghi nhan ban dau duqc hach town vao gia trj can lai dm bat dOng san dau tu Cong ty c6 kha nang thu duqc cac lqi ich kinh to tucmg lai nhieu mac hoat dOng duqc danh gia ban dau dm bat dOng san dau tu d6 tu ducrc trich theo phucmg phap khau hao dubng than suet thbi gian Khau hao va khau tra bat dOng san dau hitu dung frac tinh cid cac bat dOng san nhu sau: 25 nam Nha cira da ban hoac sau Bat dOng san dau tu khOng duqc trinh bay bang can d6i ke toin hqp nhat qu9 II sau to tuang lai tir viec bit dOng san dau tu da khong duqc sir dung va xet th'ay khong thu dupe Iqi ich kinh thu than tir viOc ban di san vOi gid trj lai dm bat dOng 19 bat &Ong san du tu d6 Chenh loch giOa tier' san dau to duqc ghi nhan vao ket qua hoat dOng kinh doanh hqp nhat qu9 II ky 19 BAO CAO TAI CHINH HOP NHAT CONG TY CO PHAN DAU TU' PHAT TRIEN DO Till Qz4 II nam 2013 VA KHU CONG NGHI$P SONG DA Dinh, Tir Liem, Ha NO Dja chi: Tang 15-16-17-18, toa nha HH3, Khu Do thj My Dinh - Me Tri, xa my Tel: (84-4) 3768 4503 Fax: (84-4) 3768 4029 BAN THUYET MINH BAO CAO TAI CHINH HOP NHAT Quj, II nam 2013 kho bat dOng san au to chi c6 sit thay doi Vic chuyen tir bat dOng san chit sa hOu sir dung hoac hang eon ye muc dich sir dung nhu truang hqp chit so hail chain dirt sir dung tai san d6 va bat au cho ben khac thue hoat dOng hoac ket thitc giai down xay dung V* chuyen tir bat dOng san dau to sang bat dOng san chit sa tau sir kho chi cO sit thay doi ye muc dich sir dung nhu cac twang hqp chit sa hat bat dau sir dung dung hay hang din khai cho muc dich ban Vic chuyen tint bat dOng san dau tu sang bat dOng san chit sa di san hoac bat au trien nguyen gia hay gia tri 10 cita bat dOng san tai chuyen hCru sir dung hoac hang ton kho kh6ng lam thay diii doh 3.9 Chi phi di vay tien vay va cac chi phi khac phat sinh lien quan nvc tiep den cac khan vay dm doanh Chi phi di vay bao Om iai nghiOp • win has nhu theo nOi dung Chi phi di vay duqc hach toan nhu chi phi phat sinh kj , ngoai trir cac khoan duqc caa down tiep theo san cu the can co mOt thai Chi phi di vay lien quan trvc tiep den vi0c mua sam, xay dung hoac hinh mgt tai h6a vao nguyen gia dm tai cO the dua vao sir dung theo muc dich dinh talc hoac a ban duqc von gian da dai a san 3.10 Chi phi tra trud c d6i ke toan NA:, Chi phi tra tnrac bao Om cac chi phi tra trtrac ngan han hoac chi phi tra tnroc dai han tren bang can ttrcmg img duqc tao II va duqc phan bei khoang thai gian tra tnrac hoac alai gian cac lqi ich kinh to nhat quj, tint cac chi phi Cac loci chi phi sau day duqc hach toan vao chi phi tra throe dai han de phan b6 dan to den 10 nam vao ket qua hoat dOng kinh doanh hqp nhat quj, II Chi phi phat hanh trai phieu; Gia tri thucmg hiOu Song Da; va Cac chi phi khac 3.11 Hgp nhtit kinh doanh va Igi the thuying mgi nhat kinh doanh bao g6m gid tri hqp 1j, Hqp nhat kinh doanh duqc hach toan theo phuang phap gia mua Gia phi hqp da phat sinh hoac da duqc thira nhan vataingydro6catisndemro6,ckhanqpitr kiem sok ben bi mua va cac chi phi lien quan truc tiep den cac cling cu von ben mua phat hank de" (I& l&y quyen vi0c hqp nhat kinh doanh Tai san, nq phai tra co the xac dinh duqc va nhCmg khoan nq tiem tang phai ganh chiu hqp nhat kinh doanh cita ben bi mua au ghi nhan theo gia tri hqp lji tai hqp nhat kinh doanh g6c, la phan lichen lch gift the thucmg mai phat sinh to hqp nhat kinh doanh duqc ghi nhan ban dau theo gia LQi dm di san, nq phai tra c6 the xac gia phi hqp nhat kinh doanh so voi phan sa hail cita ben mua gia tri hqp 1j , tiem tang da ghi nhan Neu gia phi hqp nhat kinh doanh thap ham gia tri hqp 15 , oh tai dinh duqc va cac khoan nq duqc ghi nhan vao bao cao ket qua hoat dOng kinh doanh hqp nhat san than dm ben bi mua, phan ch'enh lOch d6 lqi the thuang mai duqc xac dinh gid tri bang nguyen gid tra di gia tri phan b lily ke II Sau ghi nhan ban du, quj, Lqi the thuong mai duqc phan b6 theo phuang phap &rang than thtri gian hCru ich duqc uac tinh la muoi (10) ant 3.12 Ddu to vao cdc cong ty lien kit tu vao cong ty lien ket ma da C6ng ty c6 anh twang clang ke duqc trinh bay theo phuang phap gia Khoan du II Cong ty lien lc& la cong ty ma d6 nha au to c6 anh huang dang tren cac bao giScnhtmg khong cao tai chinh hqp nhat quj , ty lien doanh dm nha dau tu Thong thuting, Cling ty duqc coi la c6 ke phai la cong ty hay cong b6 phieu a don vi nhan dau tu anh huang clang ke neu sa Wu tren 20% quyen • a s •-•• I , •te t M O∎ N Ch ei C.s 40 4-4 ei vc c.4 cc c; •-.1 d N z z OD "° ,-s •-s , 00 00 N e4 cA eq.; fi 03 '8 & 'C = c, o • r ei ', " s " 00 ,'' IA tr) ei en aN Mco vs I el R t s co 4r3 e-4 4t.) •tr C/ i cl:t ,1 4., -to = z t o Ti '' c.4 ::2* 0:1 00 '4::) O.) t en • Netre)) 00 0 if) en N • C _ r L -en 0 rz N V:) • - 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` 100.000.000 100.000.000 100.000.000 100.000.000 100.000.000 100.000.000 958.060 958.060 958.060 958.060 99.041.940 99.041.940 Se hiqng co phieu dang Icy phat hanh Se ltrqng co phieu da ban cong chang - oiphiEu thong - Co phdu uu dal So ltrqng co phieu dtrqc mua lai - Co phi& pha thong - Cophi& uu dl i s6 ltrog co phieu dang ltru hanh - Co phi& pha thong Co phiiu uu dal 99.041.940 99.041.940 - - Merit' gia co phieu dang luu hanh: 10.000 deng 23.5 Cfic quy ctia cong ty 30/6/2013 VND 654.642.744.253 93.947.354.139 7.523.041.519 Quy dau to phat trier' Quy d%r phong tai chInh Quy khac thuOc von cha sa ht1u 756.113.139.911 TOng cong 21 01/01/2013 VND 654.645.992.309 93.947.354.139 7.523.041.519 756.116.387.967 rRIL fly u cA