Báo cáo tài chính hợp nhất quý 1 năm 2013 - Công ty Cổ phần Phát triển Hạ tầng Kỹ thuật

Báo cáo tài chính hợp nhất quý 1 năm 2013 - Công ty Cổ phần Phát triển Hạ tầng Kỹ thuật tài liệu, giáo án, bài giảng , l...

CTY CP pRAT TRIEN R~ TANG KY THU~T T~ng5 Becamex Tower, 230 BLBD, P.Phu Hoa, TP.TDM, Masbthu~: 3700805566 BD BANG.CAN DOl KE ToAN HOP NHAT TC;li 31 thing 03 nam 2013 BYT: d6ng CHI TIEU MASO Thuyet SO CUOI KY SODAU NAM minh A TAl SAN NGAN H~N 100 I Ti~n vii cac khoan tuung duung tiSn 110 I Tien III Cac khoan tuong duong tien II Cac khoan dau tir tili chinh 2.925.061.389.448 V.OI 112 ngan han Dau nr ngan han 67.057.567.653 79.036.367.696 l3.015.803.456 13.783.021.837 54.041.764.197 65.253.345.859 - 121 129 III Cac khoan phai thu 130 - - 120 Du phong giam gia chung khoan dau tII ngan han 2.931.393.252.770 282.149.768.125 290.260.643.031 Phai thu cua khach hang 131 V.02 245.568.264.618 251.388.878.393 2.Trii truce cho nguoi ban 132 V.03 38.733.080.811 24.709.200.014 Phai thu n(li b9 ngan han 133 Phai thu theo tien d9 ke hoach hop dong xay dung 134 Cac khoan phai thu khac 135 Du phong cac khoan phai thu ngan han kh6 doi 139 IV Hang t6n kho 140 Hang ton kho 141 Dtr phong giarn gia t5n kho 149 V.Tili san ngfin han khac 150 Chi phi tra truce ngan han 151 Thue GTGT duoc khau tru 152 Thue va cac khoan khac phai thu Nha Niroc 154 4.Giao dich mua ban lai trai phieu Chinh phu S Hi san ngan han khac 157 158 B TAl SAN DAI H~~ 200 I Cac khoan phai thu dai han 210 I Phai thu dai han cua khach hang 211 Von kinh doanh a don vi true thuoc V.04 213 Phai thu dai han khac 218 S Du phong phai thu dai han kh6 doi 219 II Tai san co djnh 220 - 6.051.689.718 5.959.297.602 - 2.530.858.833.665 2.528.106.139.973 V.05 2.528.106.139.973 2.530.858.833.665 - V.06 V.07 39.637.038.791 39.348.283.284 17.860.069.140 16.302.372.619 14.651.680.018 19.447.309.751 - 1.000.000 V.08 V.09 212 Phili thu dai han n(li b9 - - 5.4 73.597.032 1.683.942.151.458 5.249.293.515 1.678.717.686.033 878.007.123.002 870.339.678.366 394.328.219.269 392.098.274.633 - - - - V.IO 478.241.403.733 483.678.903.733 V.U - 617.792.884.191 617.628.665.655 610.323.408.334 616.631.649.989 I Tai san cB djnh hfru hlnh 221 · Nguyen gill 222 810.703.622.234 809.427.770.961 · Giiltri hao men luy ke 223 (200.380.213.900) (192.796.120.972) Tai sin co djnh thue tili chinh 224 · ~guyen gia 225 · Gilltri hao men luy ke 226 Tai san eo djnh vo hlnh 227 · Nguyen'giil 228 3.060.455.441 1.867.355.441 · Giiltri hao mon luy ke 229 (1.450.181.733) (1.336.928.963) - V.12 1.610.273.708 530.426.478 MAso CHI TIEU Thuyet SODAU SO CUOl KY NAM minh Chi phi xay dung co ban de dang 230 V.13 III B~t dQng san dau tu 240 V.14 - Nguyen gia 241 - Gia tri hao man luy ke 242 IV Cac khoiin dau ttr tai chinh dai han 250 I Dau tu vao cong ty 251 Dau nr vao cong ty lien ket, lien doanh 252 Dau tu dai han khac 258 D\! phong giarn gia dau tu chirng khoan dai han 259 V Tai san did han khac 260 I Chi phi tra truce dai han 261 Tai san thue thu nhap hoan I\li 262 - - Tai san dai han khac 268 V.17 565.787.140 942.313.140 VI LQ'ith~ thuong mai 269 V.18 189.031.063 TONG CONG TAl SAN (270 = 100 + 200) 466.589.188 5.859.202.149 172.921.320.000 173.808.096.000 177 355.200.000 177.355.200.000 (3.547.104.000) (4.433.880.000) - V.15 - V.16 14.466.006.062 15.220.824.265 270 193.878.013 4.610.110.938.803 4.609.003.540.906 NGUONVON 16.941.246.012 15.805.054.859 - A NC) PHAI TRA (300 = 310 + 330) 1.578.611.274.146 1.595.659.687.516 954.752.915.244 974.796.653.963 V.19 70.600.553.857 62.059.236.799 V.20 365.340.386.179 388.403.821.046 313 V.21 2.918.983.447 2.565.926.700 Thue va cac khoan phai nop -:\ha nucc 314 V.22 2.895.784.756 227.710.970 Phai tra ngiroi lao dong 315 V.23 2.373.796.063 2.308.823.075 316 V.24 247.610.360.113 245.682.574.214 I NQ'ng~n han 300 , 310 l Yay va no ngan han ·311 Phai tra nguoi ban ]\guai rnua tra tien 312 truce Chi phi phai tra " , \ Phai Ira noi bo 317 - - Phai tra theo tien ke hoach hop dong xay dung 318 - - Cac khoan phai tra, phai nop khac 319 IO.D\!phong phai tra ngan han 320 II Quy khen thircng va phuc IQ'i 323 V.25 V.26 271.880.902.992 263.013.050.829 - - - 1.667.658.167 623.858.358.902 620.863.033.553 - - i2 Giao dich mua ban lai trai phieu Chinh ph~ 327 II l\Q' dai han 330 I Phai tra dai han nguoi ban 331 Phai Ira dai han noi bo 332 Phai Ira dai han khac 333 V.27 2.725.896.066 2.729.205.884 Yay va no dai han 334 V.28 504.548.860.000 504.548.860.000 - S Thue thu nh~p hoan lai phai tra 335 - Du phong tro cap mat viec lam 336 - Du phong phai tra dai han 337 Doanh thu chira thuc hien 338 Qiiy phat trien khoa hoe va cong nghe 339 B.VON CHU so HUU (400 = 410 + 430) 400 l VBn chii hiru 410 S(Y - - V.29 116.583.602.836 113.584.967.669 V.30 - 3.030.392.266.760 3.014.451.251.287 3.030.392.266.760 3.014.451.251.287 l.von dau tir cua chu So' hiru 411 Thang dir von co phan 412 10.420.226.000 10.420.226.000 Yon khac tua chu So' hiru 413 - - C6 phieu guy 414 - - 2.741.945.250.000 2.741.945.250.000 MA.SO CHI TIEU SODAUNA.M SOCUOIKY Thuyet minh - Chenh I~eh danh gia lai Uti san 415 Chenh lech ty gia hoi doai 416 Quy dau tu phat trien 417 26.972.611.119 26.972.611.119 47.290.042.706 47.290.042.706 - Quy du phong tai ehinh 418 Quy khac thuoc von chu s6 hiru 419 10 Loi nhuan sau thue chua ph an phoi 420 11 Nguon von dautl1 XDCB 421 12 Qiiy h6 tro sap xep doanh nghiep 422 II Nguon kinh phi vii quy khac 430 Nguon kinh phi 432 Nguon KP da: hinh TSCD C LQ'I ICH CUA CO DONG TONG C(>NG NGUON VON - - SO - - 439 (440 = 300 + 400) , - 433 TRIEU 187.823.121.462 203.764.136.935 , 4.609.003.540.906 440 , , s; < , 4.610.110.938.803 CAC CHI TIEU NGOAI BANG CAN DOl KE TOAl"" CHi tIEU MA.SO Thuyet minh I.TiIi san thue ngoai 501 2.V~t tir, hang hoa nhan giu hQ, nhan gia cong 502' 3.Hang hoa nhan ban h9~ nhan ky gui, ky cuoc 503' 4.Nq kh6 ooida: xu Iy , 504 ~goC:li't~ cac IOC:li 505 6.D\f toan chi su nghiep, d\!, an 506 :\gu'o'i I~p bi~u K~ toan truo'ng BiJI THJ THCY TRJ:\H THANH HC:\G • so CUOI KY SODAu NAM CTY CP PH AT TRIEN H~ TANG KY THU~T T§ng5 Becamex Tower, 230 DLBD, P.Phu !-loa, TP.TDM, BD lV!1i s6 thue: 3700805566 BAo cAo KET QuA HO~T DONG KINH DOANH HOP NHAT Quy am 2013 DVT: d6ng Chi tieu Ma sa I Doanh thu ban hang va cung dp dich vu 01 02 10 Cac khoan giarn tnr doanh thu Doanh thu thuan vS ban hang va cung dlp dich vu 10=01-02) Gia v6n hang ban Thuyet minh VI.1 VI.2 Chi phi boat d9ng tai chinh 21 22 VI.3 VIA - Trongdo : Chi phi liii vay 23 Chi phi ban hang 24 25 30 Doanh thu heat d9ng tai chinh Chi phi quan 1y doanh nghiep 10 LQ'inhuan thu~n ill heat d9ng kinh doanh {30=20+(21-22)-(24+ 25)} II Thu nhap khac 12.Chi phi khac , , 13.LQ'inhuan khac (40 = 31-32) 14.Ph§n lai hoac 16 cong ty lien ket, lien doanh 15.T6ng Ig'i nhuan k~ toan truce thu~ (50=30+40) 16.Chi phi thue T\,D"\" hien hanh 17.Chi phi thu~ T\,D"\" hoan lai 18, LQ'inhusn sau thu~ thu.nh~p doanh nghi~p (60=50-51-52) 18.1.LQ'inhuan sau thue cua c6 doni'thi@u s6 18.2 LQ'inhuan sau thue cua 19.Lai co ban tren c6 dong cua cong ty me c6 phieu 31 32 40 83.428.255.710 183.797.477.815 - - 83.428.255.710 183.797.477.815 46.393.476.010 95.119.397.353 37.034.779.700 88.678.080.462 1.036.308.520 5.167.513.164 5.399.126.121 VI.1 11 20 LQ'inhuan g9P vS ban hang va cung c~p dich vu (20 = 10 - 11) am truce Narn YI.5 YI.6 YI.? YI.8 1.749.771.253 5.167.513.164 5.399.126.121 7.889.010.119 13.469.163.807 4.966.249.809 4.595.786.494 20.048.315.128 66.963.775.293 185.048.026 55.902.681 157.909.024 10.962.357 27.139.002 44.940.324 20.075.454.130 67.008.715.617 4.134.438.657 13.078.700.373 , 50 51 52 60 Y.l7 - - 15.941.015.473 53.930.015.244 15.941.015.473 53.930.015.244 61 62 70 58 197 Loi nhudn sau thud thu nhdp doanh ngh;~p quy 112013 chi bang 30% so voi niim truce, nguyen nhdn: + Trong quy 112013 t6ng doanh thu ghi nhdn chi bbng 45% so voi cung kj; niim truce, do: doanh thu hoat dong thu phi giao thonggiu & mire 6n dinh va dat 99% so voi quy 112012; tinh hinh "th! truting beft dong san g~p reft nhieu kho khan nen cong ty ghi nMn all(Jcdoanh thu chi bang 4% so voi cung ky niim truce, hoat dong kinh doanh beft d(jng san ddu tu dat 88% so vai cung IcY niim 2012 NgU'Oi l~p bi~u K~ toan trutrng BiJI THJ THiN TRJNH THANH H~G CO CONG TY KY THU~T pHAN pHAT TRIEN H~ TANG Tiing Becamex Tower, 230 BLBD, P.Phu Hoa, TP.TDM, BD Miis6thu~:3700805566 BAo cAo LUU CHUYEN TIEN T~ Hng kinh doanh cua cac tong ty duoc mua lai hoac ban di nam duoc trinh bay Bao cao ket qua heat oi;>ng kinh doanh hop nh~t tll' mua hoac cho o~n ban khoan o~u tu a cong ty 06, Trong tnrong hop chinh sach k~ toan cua cong ty khac voi chinh sach k~ toan cua ap dung th6ng nh~t T~p doan thi Bao cao tai chinh cua cong ty se c6 nhirng oi@u chinh thich hop truce Slr dung cho vi~c I~p Bao cao tai chinh hop nh~t S6 dir cac tai khoan tren Bang can 06i k~ toan giira cac cong ty cung Tap doan, cac giao dich nQi bQ, cac khoan liii ni;>ibi;>chira thuc hien phat sinh tir cac giao dich duoc Ioai tnr I~p Bao cao tai chinh hop nhk Cac khoan 16 chira thuc hien phat sinh tir cac giao dich ni;>ibi;> cling ducc loai bo trukhi chi phi tao nen kh'oan 16 06 khong th~ thu h6i diroc Lei i'ch cua c6 'dong thi~u 56 th~ hien ph~n lei nhuan va tai san thuan cua cong ty khong nam gifr boi cac c6 dong cua cong ty my va oUQ'Ctrinh bay a muc rieng tren Bao cao k~t qua hoat oQng kinh doanh hop nh~t va Bang din 06i k~ toan hQ'P nhk LQ'i ich cua c6 dong thi6u 56 bao g6m gia'tri cac IQ'i ich cua c6 dong thi~u 56 tai hop nhat kinh doanh ban o~u va phan loi ich cua c6 dong thi€u 56 bi~n di;>ng cua v6n chu so' hiru k€ tir hop nh~t kinh doanh Cac khoan 16 tuong ung voi phan v6n cua c5 dong thieu s6 vUQ1 qua phan von cua ho v6n chu So' hfru cua cong ty OlJ'Q'Ctinh giam vao ph~n IQ'i ich cua T~p doan tnr c6 dong thi@u s6 co nghia vu rang buoc va co kha nang bu d~p khoan 16 do, L(;)'ith~ thurmg mai Loi th~ thuong mai la ph~n chenh lech giira chi phi mua so voi phan loi ich cua T~p doan gia tri hop Iy thuan cua cac tai sari, no phai tra c6 th~ xac dinh ducc va cac khoan no tiem tang cua cong ty tai mua Loi th~ thuong mai ducc ghi nhan la tai san tren Bang can d6i k~ toan hop nh~t va duoc ph an b6 theo phuong phap duong thang 10 nam Ban T6ng giam d6c Cong ty my khang dinh r~ng gia tri hop ly gia tri hop Iy thuan cua cac tai san, nc phai tra c6 th~ xac dinh duoc va cac khoan no tiern tang cua cong ty tai mua bang vci gia tri 56 sach cua cong ty tai mua Khi ban cong ty con, gia tri lai cua cua loi th~ thuong mai lien quan d~n cac don vi ducc hach toan vao k~t qua hoat dQng kinh doanh Ti€n va tuong duong ti€n Ti@n va cac khoan tuong throng tien bao g6m ti@n m~t, ti@n giri ngan hang, ti@n dang chuyen va cac khoan d~u tu ngan han co thoi han thu h6i hoac dao han khong qua 03 thang k~ tll' mua, d~ dang chuy~n d6i mi;>t lugng ti@n xac dinh cung nhu khong co nhi@u rui 1'0 vi~c chuy~n d6i ti@n, Hang tBn kho Hang t6n kho duoc xac dinh tren co sa gia g6c Gia g6c hang t6n kho bao gom chi phi mua, chi phi che bi~n va cac chi phi lien quan true tiep khac phat sinh d~ c6 duoc hang t6n kho a dia di~m va trang thai hien tai Gia g6c hang t6n kho duoc tinh theo phirong phap nhap truoc, xuat truce va dUQ'Chach toan theo phuong phap ke khai thirong xuyen DV phong giam gia hang t6n kho diroc ghi nhan gia g6c Ion hon gia tr] thuan c6 th~ thuc hien duoc, Gia tri thuan c6 th~ thuc hien duoc la gia ban iroc tinh cua hang t6n kho tnr chi phi uoc tinh d~ hoan san pham va chi phi iroc tinh dn thiet cho viec tieu thu chung Cac khoan phai' thu thurmg mai va phai thu khac Cac khoan phai thu thirong mai va cac khoan phai thu khac ducc ghi nhan theo hoa don, chirng tir, DV phong phai thu kho doi duoc I~p cho tung khoan no phai thu kho doi din cir vao tu6i no qua han cua cac khoan no hoac du ki~n mire t6n th~t co th~ xay Tai san eB djnh hfiu hlnh Tai san c6 dinh hfru hinh duoc th~ hien theo nguyen gia tnr hao man liiy k~ Nguyen gia tai san c6 dinh hiru hinh bao g6m toan bl? cac chi phi ma T~p dean phai bo d~ c6 ducc tai sari c6 dinh tinh d~n thoi di~m dua tai san vao trang thai sfu1 sang su dung Cac chi phi phat sinh sau ghi nhan ban d~u chi duoc ghi tang nguyen 'gia 'lai san c6 dinh n~u cac chi phi ch~c chan lam tang 19'i ich kinh t~ tuong lai str dung tai sari Cac chi phi kh6ng thoa man di~u kien tren duoc ghi nhan vao chi phi Khi tai san c6 dinh hiru hinh duoc ban hay ly, nguyen gia va khau hao liiy k~ ducc xoa s6 va b~t ky khoan lai 16 nao phat sinh viec Iy d~u duoc tinh vao thu nhap hay chi phi kY· Tai san c6 djnh hiru hinh duoc kh~u hao theo phuong phap duong thang dua tren thoi gian hfru dung uoc tinh S6 nal~ kh~u hao cua cac loai tai san c6 dinh hfru hinh nhu sau: Loai tai san c6 dinh ' S6 J1a1!1 Xha cira, v~t kien true 05 - 50 May moc va thi~t bi 05 - 10 Phuong tien v~n tai, truyen d~n 06 Thi~t bi, dung cu quan ly 05 - 08 B§t dQng san d§u tu ' B~t ol?ng san o~u tir la quyen sir dung d~t, nha, ml?t phan cua nha hoac co so' tang thuoc so' cua Tap doan hay thue tai chinh duoc sir dung nh~m muc dich thu IQ'i tir viec cho thue hoac tang gia B~t ol?ng san d~u tu ducc th~ hien theo nguyen gia tnr hao man liiy k~ Nguyen gia b~t d(mg san o~u tir la toan bl? cac chi phi ma Tap doan phai bo hoac gia tri hop Iy cua khoan dua d~ trao d6i nh~m co ducc b~t dong san d~u tir tinh d~n thai di~m mua hoac hiiu cho cua cac xay dung hoan thanh, Cac chi phi lien quan d~n b~t dl?ng san o~u tu phat sinh sau ghi nhan ban o~u duoc ghi nhan vao chi phi, tnr chi phi co kha nang chac chan lam cho b~t ol?ng san d~u tir tao IQ'i ich kinh t~ tucng lai nhi@u hon mire heat dong ducc danh gia ban d~u thi ducc ghi tang nguyen gia, Khi b~t dong san d~u tir duoc ban, nguyen gia va khau hao liiy k~ ducc xoa s6 va b~t ky khoan lai 16 nao phat sinh d@u diroc hach to an vao thu nhap hay chi phi B~t ol?ng san d~u tu duoc kh~u hao theo phuong phap dirong thang dua tren thai gian hfru dung uoctinh S6 nam khau hao cua b~t dong san d~u tir la 50 narn Tai san ca djnh vo hinh Tai san c6 dinh vo hinh diroc th~ hien thee nguyen gia tnr hao men liiy k~ Hi san c6 dinh vo hinh cua Tap doan bao g6m: Ph{m m€m may tinh Gia mua cua phan rnem may tinh ma kh6ng phai la mot bi? phan g~n k~t voi phan cirng co lien quan thi duoc v6n hoa, Nguyen gia cua phan mem may tinh la to an bi? cac chi phi ma T~p doan da chi tinh d~n thai di~m dira phan mem van sir dung Ph~n mem may tinh dircc kh~u hao theo plnrong phap dirong thang 05 nam 10 Chi phi di vay Chi phi di yay diroc ghi nh~n van chi phi phat sinh Truong hop chi phi di yay lien quan true ti~p d~n viec d~u.-tu xay dung hoac sari xuat tai san dang dn co mi?t thai gian du dai (tren 12 thang) d~ co th~ dua van sir dung theo muc dich dinh tnroc hoac ban thi chi phi di yay dircc v6n hoa £l6i voi cac khoan v6n yay chung c6 sir dung cho muc dich dh tu xay dung hoac san xu~t tai san dang thi chi phi di yay v6n hoa ducc xac dinh theo tY I~ v6n hoa d6i voi chi phi lily k~ binh quan gia quyen phat sinh cho viec d~u tu xay dung co ban hoac san xu~t tai san W I~ v6n hoa duoc tinh thee ty I~ lai su~t blnh quan gia quyen cua cac khoan yay chua tra ky, ngoai trir cac khoan yay rieng biet phuc vu cho muc dich hinh mi?t tai san cu the, II Chi phi tra trutrc dai han Cong ql, dllng CII _ Cac cong cu, dung cu da dira vao sir dung, dU9·C phan b6 van chi phi theo phuong (h~ng voi thai gian phafl b6 khong qua 02 nam phap dirong Chi phi tu; sua chica Qu6c 19 13 Cac khoan tu, sua chfra Quoc Ii? 13 duoc phan b6 van chi phi theo thai gian su dung hiru ich uoc tinh Thiit hi thu phi tl;l'd9ng Cac thi~t bi thu phi tu di?ng duoc phan b6 vao chi phi voi thoi gian phan b6 khong qua 02 narn 12 Chi phi ph ili tra Chi phi phai tra ducc ghi nhan dua tren cac ucc tinh hop Iy ve s6 tien phai tra cho cac hang hoa, dich vu da suodung 13 ;\'guBn van kinh doanh - quy ~gu6n v6n kinh doanh cua Tap doan la v6n d~u tir cua chu so hiru va duoc ghi nhan theo s6 thuc t~ da d~u tu cua cac c6 dong Cac quy duoc trich I~p va suodung theo £lieu I~ cua cac Cong ty Tap doan 14 cihu·c C6 tire dtroc ghi nhan la no phai tra diroc cong b6 15 Thu~ thu nh~p doanh nghi~p Chi phi thu~ thu nhap doanh nghiep bao g6m thue thu nhap hien hanh va thu~ thu nhap hoan lai Tflui thu nh{lp hifn hiinh Thu~ thu nhap hien hanh la khoan thue diroc tinh dua tren thu nhap tinh thue Thu nhap tinh thue chenh lech so voi IQ'i nhuan k~ toan la dieu chinh cac khoan chenh lech tarn thoi gitra thue va k~ toan, cac chi phi khong duoc tnr cling nhir dieu chinh cac khoan thu nhap khong phai chiu thue va cac khoan 16 duoc chuyen CacCong ty T~p doan ke khai va n9P theo qui dinh Phai tra nguoi lac di}ng Ti~n hrong thang 03 nam 2013 phai tra, Chi phi phai tra SB SB cuBi ky Trich tnroc gia v6n chung cir lJC Aroma Trich tnroc gia v6n x§.y dung shop Aroma Trieh truce phi chuyen nhuong quyen sir dung d~t Trich truce gia v6n chuyen nhuong quyen dung d~t va d§u tir CSHT khu biet thu Sunflower Chi phi ti~p thi, moi gioi Trieh truce gia v6n xay dung nha Chi phi khac CQng 101.810.491.501 117.103.959.727 20.782.773.142 20.782.773.142 62.529.804.462 62.529.804.462 31.578.436.400 31.578.436.400 21.760.037.149 5.454.330.329 2.059.090.898 2.468.181.807 41.590.911 41.590.911 7.048.135.650 5.723.497.436 247.610.360.113 245.682.574.214 han khac SB Bao hi~m xii hoi, kinh phi cong dean ~h~n ky quy, , ky ciroc ng~n han Ti~n bao hanh phai tra nha cung dp ~ C6 tire phai tra Ti~n bao dU'6'ng chung Ti~n bao dirong chung CU" CU" nam SI1" Chi phi liii vay phai tra 25 Cac khoan phai tra, phai n(lp ngin dftu lJC Aroma "\"ew Horizon Phai tra doanh thu cho gian hang tai TTTYt Beeamex r Phai tra ti~n thu hi) nha ph6 Prince Town - Cong ty e6 ph~n dich V\1 tu v~n I;!~u tir Phai tra ti~n thu hQ can hQ "\"ew Horizon - T6ng Cong ty D§u tir & Phat tri~n Cong nghiep T"\"HH :v1TV cuBi ky SB 288.603.616 dftu narn 288.738.098 23.981.185.284 19.138.003.284 914.893.732 2.542.584.223 218.159.878.225 218.159.878.225 7.653.530.567 7.653.530.567 653.845.000 573.645.000 1.438.245.762 2.539.784.551 9.896.952.000 J 35.893.500 2.919.432.000 2.407.231.370 Phai tra ti~n thu hQ can hQ Sunrise - T6ng Cong ty 8ftu tu & Phat tri~n C6ng nghiep T"\"HH YtTV 707.935.940 7.156.741.500 Phai tra ti~n thu hQ thue van phong Becamex Tower - Tbng Cong ty D§u tu & Phat trien Cong nghi~p TNHH MTV Becamex IDC Thu lao HDQT 87.952.818 337.228.757 552.000.000 552.000.000 Cac khoan phai tra khac 601.777.885 552.461.917 CQng 26 Quy khen thufmg, 263.013.050.829 phuc 271.880.902.992 lQ'i sa dflu nam Tang trich I~p 111'Igi nhu~n Chi quy narn S5 cu5i ky Quy khsn thuong, phuc loi Quy (huang Ban quan Iy, dieu hanh 1.667.658.167 CQng 1.667.658.167 1.667.658.167 ====== 14 1.667.658.167 ==== r 27 28 Phai tra d han khac Khoan ti~n ky quy cua khach hang thue gianhang Yay va ng tai Trung Him thirong mai Becarnex dai han S6 cu6i (a) ky S6 diu nam Yay dai han ngan hang'" Trai phieu (b) 500.000.000.000 4.548.860.000 500.000.000.000 Ci}ng 504.548.860.000 504.548.860.000 4.548.860.000 Khoan vay Ngan hang Thirong mai C6 ph~n B~u tir va Phat trien Vi~t Nam - Chi nhanh Binh DU'O'ngd~: Nhan lai no vay tir viec c6 phan hoa va chuyen D\!, an BOT Quoc 19 13 true thuoc Cong ty d~u tu va phat trien cong nghiep (Becamex IDC Corp.) Cong ty c6 phan phat tri~n t~ng ky thuat (Becamex IJC) thea Qu:9~t dinh s6 11311QD- UBND 01 thang nam 2007 cua Uy ban nhan dan tinh Binh Duong Khoan vay duoc dam baa bang viec th~ chap quyen quan 1;' va thu phi giao thong D\!, an d~u nr BOT: "Nang dp va me r9ng Quoc 19 13 tinh Binh Duong tu Kml+248 d~n Km28+f78 dai 27,197 km tu g~n du Vinh Binh huyen Thuan An d~n Nga ba Dai Hoa Sen - Khu cong nghiep Tan Dinh, B~n Cat" (D\!' an I) theo Hop d6ng th~ ch~p s604/83576/HB 21 thang 12 nam 2004 D~u tir thuc hien du an: Nang dp va m& rong Quoc 19 13 tinh Binh Duong (D\!, an tir Km 28+000 d~n km 65+355 dai 37,584 k~~ ph~n khoi luong do' dang can lai sau IPO) theo Hop d6ng th~ chap s6 ~11728454/f!DTC 20 thang nam 2009 (b) Trai phi~u ph?l hanh d~ huy Q9ng v6n trien khai cac du an d~u tir: Du an Becamex City Center; D\!' an Khu bi~t thu Sunflower; Du an Khu dan CU' Green River; D\!' an cao dp IJC Aroma -:\gay phat hanh 01 thang 06 narn 2010 -:\gay dao han 01 thang 06 narn 2015 Ky toan lai thang/lan Lai suat ky tinh liii d~u tien: 14,5%/nam; cac ky ti€p theo: liii suat binh quan cua liii suat tiet kiem 12 thang tra sau cua I ngan hang sau: ~gan hang nong nghi~p va phat trib neng than, X8,w hang thuong mai c6 phan cong thuong Vi~t Nam, \7gan hang huong mai c6 phan d~u tu va phat trien Vi~t Xam va ?\gan hang thuong mai c6 ph~n ngoai thuong Vi~t Nam cong liii bien 3%/nam khoan vay duoc dam baa bang viec th~ ch~p tai san thucc s6' Hinh tlnrc dam baa hiru cua T6ng Cong ty Q~Utu va phat tri~n cong nghiep TNHH MTV baa gom gia tri quyen suodung d~t, toan b9 tai san/quyen 19i hinh c6 duoc tir du an tren d~t tai xii Dinh Hoa, thi xii Thu D~u M9t, tinh Binh Duong, thira d~t s6 282.175 (03-2), di~n tich 102.733,9 m2 Ky hon thunb to dn vay va 1/(1 dai han: Tir narn tro' xu6ng TAng nQ' Yay dai han ngan hang Trai phieu co baa dam Ci}ng 19.530.860.000 500.000.000.000 519.530.860.000 15 Tren nam d~n na m 14.982.000.000 4.548.860.000 - 500.000.000.000 -14.982.000.000 504.548.860.000 Tren nam -=-~=- •••• 29 Doanh thu chua th •••·c hi~n Khoan ti@n da thu cua khach hang theo ti~n d9 gop v6n xay dung nha o' tai cac dir an ma Cong ty ~~~ I SB Khu ph6 thuong mai IJC2 - My Phuoc ky SB d~u nam 25.373.840.914 Khu thi Dong Do D~i Ph6 Khu chung cir cao dp IIJ Aroma 79.684.315.479 78.994.788.963 116.583.602.836 113.584.967.669 CQng 30 cuBi 25.522.840.914 11.376.446.443 9.216.337.792 VBn chu se)' hfru Bung dai cltiiu biin drng cua van chu SO'hii'u Van d~u tu ciia chii sO' hii'u S6 du ddu nam truce 2.741.945.250.000 Tang v6n nam Th~ng duo vBn c6 ph~b 10.420.226.000 Quy dftu nr phat tri€n 20.616.031.488 Quy dl! phong titi chinh LQi nhuan sau thu€ chua phan phBi 40.933.463.075 328.591.919.230 3.142.506.889.793 183.593.208.441 183.593.208.441 CQng truce Lei nhuan nam truce ' Trlch l~p cac quy nam tnrcc Chi a c6 tire 6.356.579.631 6.356.579.631 (22.748.028.709) (301.613.977.500) (10.034.869.447) (301.613.977 500) " S6 duo cuBi nam trurrc 2.741.945.250.000 10.420.226.000 26.972.611.119 47.290.042.706 187.823.121.462 3.014.451.251.287 2.741.945.250.000 10.420.226.000 26.972.611.119 47.290.042.706 187.823.121.462 3.014.451.251.287 S6 dir d§u nam Lei nhuan ky , Trich l~p cac quy 15.9tlJ.015.'173 15.9tlJ.015.'173 nam Chia c6 tire sa duo cu6i ky C8tuc C6 tire da chi tra nam nhu sau: ~lim nar, ~lim trmrc Tra c6 tire nam tnroc 4.387.500 Tarn ung c6 tire CQng 4.387.500 C8 phiiu SB cuBi nam 274.194.525 S6 hrong c6 phieu dang ky phat hanh sf> urong c6 phi~u da phat hanh ceng chung C6 phieu ph6 thong C6 phieu U'U aiii se luong SB d~u narn 274.194.525 274.\94.525 214.\94.52 274.194.525 274.194.525 274.194.525 274.194.525 274.194.525 274.194.525 c6 phieu diroc mua lai C6 phieu ph6 thong C6 phieu U'U diii sf, hrong c6 phieu dang C6 phieu thong C6 phieu U'U aiii hru hanh 16 M~nhgia e6 phieu dang luu hanh: 10.000 VND Quy d~utu phat tri~n ducc dung d@b6 sung v6n di~u I~ cua Cong ty me M,!cdic" triclt l~p cdc quji Quy du phong tai chinh duoc dung d@: Bu d~p nhfrng t6n th~t, thiet hai v~ tai san, cong no khong doi duoc xay qua trinh kinh doanh; Bu d~p khoan 16 cua cac Cong ty Tap dean theo quyet dinh cua Dai h9i d6ng c6 dong va Hoi d6ng quan tri, VI THONG TIN BO SUNG CHO cAc KHoAN Ml)C QuA HO';'TD(>NG KINH DOANH HQ'P NHAT I TRINH BA Y TRONG BAo cAo KET Doanh thu ban hang va cung c5p djch vi) Nam Narn trurrc 183.797.477.815 48.116.478.856 1.207.815.648 48.741.355.355 T6ng doanh thu ve Doanh thu ban cdu duong Doanh thu ban hang hoa Doanh thu xdy dung nha 24.280.363.859 Doanh thu kinh doanh bdt dong san, , Doanh thu kinh doanh bilt d(mg san ddu tu 5.365.802.334 4.457.795.013 129.785.112.971 83.428.255.710 183.797.477.815 5.271.009.489 Cackhoan giam tnr doanh thu: Doanh th u th Il~ n Gia vBn hang ban ' Gia vbn vedu ~am na~ 10.151.723.549 933.018.433 duong Gia vbn ban hang hea Gia v6n xay dung nha ~ ~am trurrc 10.867.882.129 Gia vbn kinh doanh b~t d9ng san 20.750.529.675 10.021.411.826 Gia vbn kinh doanh b~t dong san dku tu Ci,lng 4.536.792.527 81.750.289.858 2.501.225.366 46.393.476.010 95.119.397.353 Nam 3.955.109.449 Nam trurrc 3.739.014.385 1.469.553.935 Doanh thu ho at oQng tai chinh Uii ti~n giri ngan hang { Chi phi tai chinh Chi phi Hii yay ngan hang Chi phi ban hang Chi phi eho nhan vien 1.749.238.703 308.301.590 hi phi nguyen v~t lieu Chi phi dung cu, d6 dung Chi phi khau hao tai san c6 djnh Chi phi dich vu mua ngoai Chi phi khac Ci,lng 17 179.400.883 270.483.429 202.176.056 564.513.371 1.109.670.950 6.225.195.388 7.889.010.119 13.469.163.807 1.585.515.787 Chi phi quan Iy doanh nghiep Nam trutrc Nam Chi phi cho nhan vien Chi phi dung cu, d6 dung 452.980.832 438.110.863 160.709.954 Chi phi dich vu mua ngoai 279.037.259 382.359.511 Chi phi khac 766.788.496 349.117.785 1.057.100.788 4.966.249.809 4.595.786.494 Nam trurrc Thu tir b6i thuong Nam 58.129.090 Ti~n phat vi pharn hop d6ng 93.046.418 Thu nh~p khac Thu nhap khac CQng 88.860.848 Chi phi kh~u hao tai san e5 dinh CQng 2.501.886.:&56 2.975.284.217 109.799.494 Chi phi nguyen v~t li~u 42.030.908 33.872.518 7.500.000 6.371.773 185.048.026 55.902.681 Nam Narn trurrc Chi phi khac Chi phi v~t tir sua chira cac tru de~ ehi~lJ s~g b] hir hong Chi R.hikhac 10.527.300 157.909.024 -157.909.024 CQng 435.057 10.962.357 , Lai co' ball trcn c6 phi~u ~ LQ'inhuan k~ toan sau th~, cua e6 dong cua cong ty me ~aI!'~~L - :\am trutrc 15.969.519.053 53.930.015.244 15.969.519.053 53.930.015.244 274.194.525 274.194.525 Cac khoan diSu ehinh tang, giarn lei nhuan k~ toan d~ xac dinh IQ'inhuan phan b6 cho e6 dong set hfiu e6 phieu ph6 thong cua cong ty me Lei nhuan phan b6 cho e6 dong so hfru e6 phieu ph6 thong cua cong ty me C6 phieu ph6 thong dang luu hanh blnh quan ky Lai co' ban tren cB phieu 10 58 197 Chi phi san xu§t kinh doanh theo y~u t8 Nam Niim trurrc Chi phi nguyen lieu, v~t lieu 4.004.272.164 4.014.307.840 Chi phi nhiin cong 9.214.290.110 7.782.105.343 Chi phi khau hao tai san e5 dinh 8.584.121.698 7.409.761.166 Chi phi dich vu mua ngoai 4.779.651.829 4.0 I 0.415.224 Chi phi khac 2.284.333.090 CQng 28.866.668.891 18 8.189.311.803 31.405.901.376 Vll THONG TIN BO SUNG CHO cAc CHUYEN TIEN Tl): HQ'P NHAT Cac giao djch khong KHoAN MUC TRINH BAY TRONG BAo cAo LUU b~ng ti~n S& cu&i Muatili san c6 dinh va xay dung chira toan CO' ky S& dAu narn ban dang 221.770.215.401 211.770.215.401 Tra tnroc cho ngiroi ban lien quan d@nviec d:1u tir mua s~m tai san c6 dinh 306.504.000 VIII NHiJ'NG THONG TIN KHAc Ciao djch vO'i cac ben lien quan Giaodich vai ctic vien quiin ly chu ~hiJt va ctu: ca nhiin co lien quan Cac vien quan ly chu ch6t va cac ca nhan c6 lien quan g6m: cac vien H9i d6ng quan tri, Ban T5ng Giam d6c cua Cong ty my va cac vien m~t thi@ttrong gia dinh cac ca nhan Thu nhap cua cac vien quan ly chu chot nhir sau: Nam Nam trutrc 356.050.500 281.955.680 15.934.905 2.985.261 Ti~n~thuo'ng • 218.367.000 231.423.800 CQng 590.352.405 516.364.741 " Ti~nluong , I Bao hi~m xii hci, y t@,bao hiern th~t nghiep , Giao dich ~O'ictic ben liel1 quan khtic Cac bcn lien quan khsic voi Cong ty gorn: Ben lien quan " T6ng Cangty d1~tu vi-ph;;t;:'i~; cong nghiep T~HH ~n9tth'inh :\1&i quan h~ ~~n Co~g ty~-; ' -' -' Cong ty c6 phan be tang Becamex Cong ty cung np doan Cong ty c5 phan v~t li~u xay dung Becamex Cong ty c5 ph:1n phat tri~n d6 th] Cong ty cung Tap dean C6ng ty cung T~p dean Cong ty c6 ph:1n xi mang Ha Tien Kien Giang - Becamex Cong ty cung ap dean Cong ty c5 phan kinh doanh va phat tri~n Binh Duong Cong ty c5 phan d:1utir va kinh doanh b~t d9ng san C6ng ty cung Tap dean Cong ty cung np dean Cong ty c5 phan SetiaBecamex C6ng ty cung Tap doan Cac nghiep vu phat sinh ky giira C6ng ty voi cac ben lien quan khac nhir sau: Nam Nam trurrc Tang Ciing ty dim tIC va phdt tri;n ciing nghirp TN/Ill MTV Ung ti~n d~n bu giai toa va d:1utu xay d\ITIgDlJ 5.437.500.000 an Becamex City Center 6.562.500.000 Cung dp gian phoi d6 va trang tri n9i th~t can h9 IJC Aroma 4.243.267.745 Nh~n chuyen nhircng quyen suodung d~t tai Khu cong nghiep va dan CU' ~p 5B Thoi Hoa, B@nCat, Binh Duong xay dung du an Khu biet thir The Green River (16 5B24-33') thee hop d6ng 28.677.13 J 098 19 Narn Nam trmrc 403/HDKT h~ chuyen nhirong quyen sir dung d~t tai 'Khu congnghiep va dan cu ~p ~B Thoi Hoa, B€n Cat, Binh Duong xay dung du an Khu biet thu The Green River (10 5B34-46) theo hop d6ng 404IHDKT 93.859.078.500 Tai k~t thuc ky k~ tcan, cong no voi cac ben lien quan khac nhu sau: sA cuAi ky sA dftu nam Tang Cong ty i!au ttr va pluu triin cting nghifp TNHH mrt tluinti vien Phai thu ti~n mua din hi) chung cir IJC Aroma theo HD 078/IJC-AROMA-A/20 II PMi thu tir irng truce ti~n d~n bu giai toa va.d~u tu xfy dung DlJ an Becamex City Center Phai thu tien cung dp gian phoi d6 va trang tri ni)ith~t din hi) IJC Aroma 54.914.600.000 423.678.903.733 54.914.600.000 418.241.403.733 358.442.278 3.222.137.853 4.112.500.000 4.112.500.000 483.064.446.011 480.490.641.586 29.314.692.000 29.314.692.000 93.859.078.500 93.859.078.500 5.879.472.600 5.879.472.600 ca Congty phan i!au tu vii kin" doanb bat i!9ng sail " PMi thu tir thiet k€ va thi cong xay dung Khu-pho PhliAn CQng ng' phai thu , Tang Cong ty i!rw tu: va pluit triil1 ciing nghifp TNIlIl mrt th anh vien Phai tra ti~n chuyen nhuong quyen sir dung d~t tai Khu cong nghiep va dan cu ~J? 5B Thoi Hoa, B~n Cat, Binh Duong xay dung du an Khu bi~t thu The Green River (10 5B24-33 ') theo hop d6ng 403/HDKT Phai tra tien chuyen nhuong quyen Sll' dung d~t tai Khu cong nghiep va dan CU' ~p Thoi Hoa, B€n Cat, Blnh Duong xay dung du an Khu dan CU' River Garden theo hQ'P d6ng 405/HDKT Phai tra ti~n chuyen nhuong quyen str dung d~t tai Khu Cong nghiep va dan cu Th6'i Hoa, B€n Cat, Blnh Duong xay dung du an Khu bi et thir The Green River (10 5B 18-19, 5B22-23, 5B30-31) Phai tra ti~n nhan chuyen nhuong t~ng Becamex Tower theo h9'P d6ng I IIDC-BT/20 10 Phai tra ti€n di~n thap sang t~ng toa nha Becamex Tower Phai tra ti~n quyet toan kh6i luong thi cong h~ thong thoat mroc QLl3-HD 413/2007QLl3 C6 tire phai tra 192.234.897.479 192.234.897.4 5.144.563.905 5.144.563.905 35.040.872.374 217.561.182.600 45.040.872.374 217.561.182.600 79 cs Cong ty p/,{m Kinh doanlt va P/uit triin Binh Duong Phai tra tien nhan chuyen nhuong bc1t dQng sanDl,I'an City Garden 20 688.995.000 688.995.000 SB cuBi ky SB d~u nam en Cong ty pl,{m be tong Beeamex Mua v~t lieu xay dung 1.308.450 Cong ty TNHH MTV IJC Phai tra ti~n thu hQ 3.660.000 CiJng ty ca pltan V{it Ii?u Xiiy dung Becamex 5.313.000 Mua nguyen v~t lieu Ci)ng nQ' phai tra 579.723.754.458 589.734.035.908 Narn 13.279.996.772 Narn trutrc 22.491.933.283 Chi phi Hii vay vBn hoa Chi phi lili vay v6n hoa • 18.447.509.936 Tang chi phi Hii vay 1'5' I~ vBn hoa 27.891.059.404 80% 72% Thong tin v~ hi) ph~n Thong tin b(> ph~n diroc trinh bay theo linh V\XC kinh doanh va khu V\XC dia Iy cua Tap doan Bao cao b(> phan chinh y~u la theo linh vue kinh doanh dua, tren co du t6 chirc va quan Iy n(>i b(> cua T~p doan , - I K~t 'qua kinh doanh, tai san va no phai tra bao g6m cac khoan c6 lien quan true ti~p a~n b(> phan va cac khoan c6 ili~ phan b.6 duoc tren m(>t co so hop IY Linlt VI;fC T~p dean Hoat Hoat Heat Heat kinh doanh c6 cac liril'i VI,l'C kinh doanh chinh sau: o(>ng ban ve diu dirong a(>ng kinh do'anh b~t dong san dong kinh doanh kinh'doanh b~t d(>ng san d~u tu, d(>ng khac Thong tin v~ linh VI,l'C kinh doanh nam cua Tap dean dircc th~ hien o· Phu luc I ilia Iy f\Qn~ kinh nh cua T~p dean chu y~u la hoat d(>ng tai dia ban tinh Binh Duong Khi trinh bay thong tin v~ cac khu VI,l'C dia ly, doanh thu khu vue dua tren vi tri dia Iy cua khach hang va cac tai san cua khu V\XC dua tren vi tri dia Iy cua tai san Kltu Vf:l'C ~"?t Thue hoat di)ng Tai k~t thuc nam tai chinh, t6ng s6 ti~n thue t6i thi~u tuong lai cua cac hop a6ng thue heat d(>ng khong th~ huy ngang se ducc toan nhir sau: SB cuBi k' SB d~u nam Tir nam tro xuong 1.286.793.900 1.712.572.050 Tren nam d~n narn 2.054.001.600 1.348.901.400 Ci)ng 3.340.795.500 3.061.473.450 np dean 'thue mat bang kinh doanh duoi hinh thirc thue hoat d(>ng Hop d6ng thue c6 hieu lire khoang tir nam d~n nam va c6 kha nang duoc gia han them Chi phi thue hang nam duoc quy dinh hop d6ng Quan Iy rui Tang quan 1"0 tai chinh 21 Heat di;>ng cua Tap doan phat sinh cac rui ro tai chfnh sau: rui ro tin dung, rui ro khoan va rui ro th] tnrong Ban T6ng Giam d6c Cong ty my chiu trach nhiern viec thi~t I~p cac chfnh sach va ca~ kiern soat nharn giam thieu cac rui ro tai chinh cling nhu giam sat viec thirc hien cac ehfnh sach va cac kiern soat dil thi~t lap Viec, quan Iy rui 1'0 duoc thirc hien chu y~u boi Phong quan Iy tai chfnh thee cac chfnh sach va cac thu tuc dil duoc Ban T6ng Giam d6c phe duyet Rui ro tin dung Rui ro tin dung la rui ro ma mot ben tham gia hop d6ng khong co kha nang thuc hien duoc nghia vu cua rninh d§n d~n t6n th~t v~ tai chinh cho Tap dean Tap doan co cac rui ro tin dung phat sinh chu y~u tir cac khoan phai thu khach hang, ngan hang Phai thu khach T~p doan giam t5t, hoac co tai niing tai chinh d5e thu h6i ti~n gui hang thieu rui ro tin dung bang each chi giao dich vci cac don vi co kha nang tai chinh san dam bao d6i voi cac don vi giao dich lelQ delu hay chira co thong tin v~ kha Ngoai ra, nhan vien k~ toan cong no thuong xuyen theo doi no phai thu d~ don Khoan phai thu khach hang cua Tap dean lien quan d~n nhi~u don vi va ca nhan nen rui ro tin dung t~p trung d6i voi khoan' phai thu khach hang la thap, ru« gui ngdn hang , Cac khoan ti~n giri ngan hang co ky han va khong cg ky Iwn pua'Cong hang eo uy tin vay rui ro tin dung d6i voi ti~n giri ngan hang la thap ty dircc giri tai cac ngan Yluc dQ rui ro 'tin dung t6i da d6i voi cac tai san tai chinh la gia tri ghi s6 cua cac tai san tai chinh (xem thuyct minh s6 VIII.7 v6 gia tri ghi s6 cua cac tai sari tai chinh) , Bang phan tich v~ thai gian qua han va giarn gia cua cac tai san tai chinh nhir sau: Chua ~I£~i Chua qua han hay qua hi.lll nlnmg giall~_gi~ Da qua han b] Da qua han nhung villho~c bi g.i~!.!!.g!~_ khong_g!~JE.gi~_giam_gi~_ CO!!L _ S6 cu6i ky Ti~n va cac khoan tuong duong ti~n Phai thu khach 512.361.505.40 hang Cac khoan phai thu khac CQng 86 dfiu 67.057.567.653 67.057.567.653 I 639.896.483 127.534.978.486 490.203.988.4 1.069.623.061.529 QQ" 490.203.988.475 ~~~_ 127.534.978.486 1.197.158.040.015 ==~= narn Ti~n va cac khoan nrong duong ti~n Phai thu khach hang Cac khoan phai thu khac CQng 75.195.397.023 75.195.397.023 516.904.051.990 126.583.101.036 643.487.153.026 485.393.406.591 _ 1.077.492.855.604 126.583.101.036 22 ==== 485.393.406.591 1.204.075.956.640 Chi ti~t thai gian qua han cua Phai thu khach hang dil qua han nhirng khong giam gia nhu sau: SB cuBi SB dftu ky 41.243.704.576 33.409.250.325 Qua han dinri thang Qua han tren thang d~n diroi nam 15.991.760.325 35.753.709.485 31.583.611.885 21.298.411.700 Qua han tren I nam d~n duoi narn Qua han tren nam d~n tren narn 8.194.702.400 127.534.978.486 C{ing Dam 66.642.928.826 126.583.101.036 Rid ro khotin Rui ro khoan la rui ro np doan g~p kh6 khan thuc hien nghia vu tai chinh thi~u tien Rui ro khoan cua Tap doan chu y~u phat sinh tir viec cac tai san tai chinh va no phai tra tai chinh c6 cac thai diSm dao han lech Tap dean quan Iy rui ro khoan thong qua cac bien phap: thuong xuyen theo doi cac yeu du v~ toan hien tai va du kien tuong lai dS tri m9t IU9'ng ti~n ciing nhu cac khoan yay (y rmrc phu h9'P, giarn sat cac lu6ng ti~n phat sinh thirc t~ voi du kien nham giam thiSu anh huong bien d9ng cua luong tien Thai han to an cua cac khoan no phai tra tai ehinh phi phai sinh (bao g6m ca lili phai tra) dua tren thai han toan theo h9'P d6ng va ehua duoc-chiet khau nhu sau: Tir na m tro' xuong TreD narn d~~ Dam TreD narn Phai tra nguoi ban Yay va no Cac khoan phai tra khac C{ing C{ing • , SB cuBi narn 365.340.386.179 365.340.386.179 78.013.612.012 557.526.490.300 512.997.207.005 2.725.896.066 956.351.205.196 560.252.386.3'66 , ~ -~=~-~-~ 635.540.102.312 515.723.103.071 - 1.516.603.591.562 - SB d~u nam Phai tra nguoi ban Yay va no Cac khoan phai tra khac C{ing 388.403.821.046 73.755.009.951 388.403.821.046 604.617.7 J 7.233 517.563.477.206 979.722.308.203 678.372.727 J 84 2.72 205.884 607.346.923.117 520.292.683.090 ~~~~~- 1.587.069.231.320 Ban T6ng Giam d6e cho r&ng rmrc 09 rui ro d6i voi viec tra no la thfrp Tap doan e6 kha nang toan cac khoan no d~n han tu dong ti~n tir boat dong kinh doanh va tien thu tir cac tai san tai ehinh dao han Tap dean e6 du kha nang ti~p can cac nguon v6n va cac khoan yay d~n han yang 12 thang c6 th~ duoc gia han voi cac ben eho yay bien tai, Riii ro th] tncong Rui ro thi tnrong la nii ro rna gia tri h9'P Iy hoac cac luong ti~n tuong lai cua cong cu tai ehinh se bien d9ng theo nhtrng thay d6i cua gia th] tnrong Rui ro thi truong lien quan d~n hoat d9ng cua Tap an la rui ro lili suat, Cac phan tich v~ d9 nhay, cac danh gia duoi diiy tai 31 thang 03 nam 2013 va 31 thang thay lili sufrt sir dung d~ phiin tich d9 nhay ducc yang mot nam toi voi cac di~u ki,~n quan sat - _ _ -_ _._ - 23 lien quan d~n tlnh hlnh tai ehinh cua T~p doan 03 nam 2012 tren co sc gia tri no thuan, Mire dua tren viec danh gia kha nang c6 thS xay duoc cua thi tnrong tai thai di~m hien tai Rui ro liii sudt Rui ro liii suit la rui ro ma gia tri hop Iy hoac cac luong ti~n tuong lai cua cong cu tai chinh se bi~n d9ng theo nhfing thay d6i cua liii suit thi tnrong Rui ro liii suit cua Hp doan chu y~u lien quan d~n cac khoan ti~n giri co ky han va cac khoan vay c6 liii suit tha n6i T~p an quan Iy rui ro liii suit bang each phan tich tinh hinh th] tnrong d~ dua cac quyet dinh hop Iy viec chon thai oi~m vay va ky han vay thich hop nh~m co ducc cac liii suit co lei nhit cling nhu tri co cau vay voi Hii suit tha n6i va c6 dinh phu hop Cac cong cu tai chinh co HE suit tha n6i cua Tap dean nhir sau: Nam truo'C Nam Yay va no 575.149.413.857 ' 666.824.705.351 Tai 31 thang 03 narn 2013, voi gia dinh cac bien s6 khac khong thay o6i, n~u liii suit cac khoan vay VND co liii suit tha n6i tang/giam 2% thi IQ'i nhuan sau thu~ va v6n chu so hfru nam cua Cong ty se gram/tang 7.816.614.745 VND cung ky narn truoc giam/tang 8.352.370.580 VND Tai siin ilam bao Tai san thd chap cho don vi khdc ' .• Tap dean khong th~ chip tai san nao cho don vi khac-ta: 31 thang 03 nam 2012 31 thang 03 nam 2013 va tai i Tai san nhdn thi chdp cua don vi khac , nhan tai san dam bao nao cua don vi khac tai 3-1 thang 0:3 nam 2013 va tai 31 thang 03 nam 2012 np an khong , , Cia tr] hop ly ciia tlii san va nQ' phai tr~ tai.chinh T{1i stin titi chin It Gili tri ghi s6 S6 cu6i k' -=G:.:,i3=-· go.:6:.=.cDu' phong _ S6 diiu narn ~G=ili,-,g>.:C6-,,-c Du phong Gili tr] hop sa cuai ky Iy sa diiu nam Ti~n va cac khoan tU011g dU011g ti~n 67.057567.653 75.195397.023 67.057.567.653 75.195.397.023 643.487.153.026 548.594.668.024 545.286.152.335 490.203.988.475 1.105.856.224.152 485.393.406.591 1.105.874.955.949 Phai thu khach 639.896,483.887 Cac khoan phai thu 490.203.988.475 khac -1.197.158.040.015 CQng hang 485.393.406.591 -1.204.075.956.640 - N(1 phiii trii tai chlnlt Gia tr] ghi Phai tra nguoi ban Yay va no' Cac khoan phai tra khac Ci,lng s6 Gia tr] hop sa cuai ky sa dfiuniim 365.340.386.179 575.149.413.857 515.723.103.071 1.456.212.903.107 388.403.821.046 566.608.096.799 520.292.683.090 1.475.304.600.935 sacuaiky -: :: =.;:~"365.340.386.179 575.149.413.857 515.723.103.071 1.456.212.903.107 ly ~s~a~d~fi~u~n~a~m= 388.403.821.046 566.608.096.799 520.292.683.090 1.475.304.600.935 Gia tri hQ'P~Iy cua anh theo gia tri co \ th~ ~ cac tai san tai chinh va no phai tra tai chinh diroc ~ phan , , duoc chuyen doi mot giao dich hien tai giira cac ben co day au hieu biet va mong muon giao dich 24 Tap dean sir dung phirong phap va gia dinh sau d~ uoc tinh gia tri hop Iy cua cac tai san tai chinh va no phai tra tai chinh: • Gia tri hop Iy cua ti~n va cac khoan tirong duong ti~n, phai thu khach hang, cac khoan phai thu khac, vay, phai tra ngiroi ban va cac khoan phai tra khac ngan han tuong duong gia tri s6 sach (da trir dir phong cho phan tree tinh c6 kha nang khong thu h6i diroc) cua cac khoan • muc c6 ky han ngan Gia tri hop Iy cua cac khoan phai thu khach hang, cac khoan phai thu khac, vay, phai tra nguoi ban va cac khoan phai tra khac dai han, diroc iroc tinh b~ng each chiet kh~u dong ti~n voi lai su~t ap dung cho cac khoan no c6 d~c di~m va thai gian dao han lai tuong tu Bui Th] Thiry NguO'i I~pbi~u Trinh anh Hung K€ toan truong - i - 25 Ph •••I••• c 1: Thong tin v~ bi; ~n theo linh v ••• ·c kinh doanh Don vi tfnh: VND Thong tin vi:: ket qua kinh doanh, tai san e6 djnh va cac tai san dai han khac cua be) phan thee ITnh vue kinh doanh cua C6ng ty: Hoat dQng ban diu Narn Doanh thu thuan v~ ban hang va cung dp dich VI} ben ngoai Doanh thu thuan v~ ban hang va cung cap dich VI} giua cac b(> ph~n VI! diro'ng Hoat d(ing kinh doanh b~t d(ing Hoat dQng kinh doanh bilt dQng san 48.116.478.856 5.365.802.334 Timg doanh thu thuan vi ban hiing va cung cftp dich v!l 48.116.478.856 5.365.802.334 K€t qua kinh doanh theo b(>phan Cac chi phi kh6ng phan bo theo b9 phan Loi nhuan nr heat d(>ng kinh doanh Doanh thu hoat d9ng tai chinh Chi phi tai chinh Thu nhap khac Chi phi khac Chi phi thue thu nhap doanh nghiep hi~n hanh Chi phi thu€ thu nhap doanh nghiep hoan lai 33.352.656.979 (7.394.420.480) san d5u tu' 4.623.354.549 4.623.354.549 (272.971.587) Cac khoan Ioai HOli\t dQng khae c6 C(ing 25.322.619.971 83.428.255.710 25.322.619.971 83.428.255.710 3.460.504.669 L!J'inhuiin sau thui thu nh(ip doanh nglzi~p Tang chi pili dii pluit sinh di mua tai stin sdn dai Ium kluic tru: 29.145.769.581 (4.966.249.809) 24.179.519.772 1.036.308.520 (5.167.513.164) 185.048.026 ( 157.909.024) (4.134.438.657) 15.941.015.473 dint: va ctic tiii Tang chi phi khau hao va phiin ba chi phi tra trutrc dai h(ln 3.138.402.977 27.479.577 23.677.322 5.594.507.523 9.247.251.535 203.204.986 963.463.570 432.023.569 8.784.067.399 /0.845.943.660 ~ Tang gid tri cae khotin chi pili ton khong bdllg tiin {trir chi phi khau hao va phiin b6 chi phi Ira IrU'Ucdai luin} 26 Phu luc 1: Thong tin v~ bg ph~n theo linh vue kinh doanh I10l].t dl)ng kiiih doanh b~t dgng Cae khoan loai trir Hoat dgng ban vi! cftu dU'o'ng Hoat d(lng kinh doanh b~t d(lng san Doanh thu thuan v€ ban hang va cung dp dich vu ben ngoai Doanh thu thuan v€ ban hang va cung dp djch vu giira cac b(> ph?n 48.741.355.355 129.785.112.971 5.271.009.489 183.797.477.815 Tang doanh thu tlluan vi ban hang va cung cap dich v¥ 48.741.355.355 129.785.112.971 5.271.009.489 183.797.477.815 K~t qua kinh doanh thee b¢ phan Cac chi phi kh6ng phan b6 theo b¢ phan Loi nhuan tir heat dong kinh doanh Doanh thu hoat dong tai chinh Chi phi tai chinh The nhap khac Chi phi khac Chi phi thue thu nhap doanh nghiep hi~n hanh Chi phi thu~ thu nhap doanh nghiep hoan lai 34.255.942.290 38.183.190.242 2.769.784.123 75.208.916.655 (4.595.786.494 ) 70.613.130.161 1.749.771.253 (5.399.126.121) 55.902.681 (10.962.357) ( 13.078.700.373) san dftu tu' Ho~t dl)ng khae Cl)ng Narn trurrc Loi nhuiin sau thui thu nh~p doanlt nghifp Tang chi phi ilii pluit sinh ilf mua tai sdn san dai ltan kluic 53.930.015.244 c6 dinh va ctic tai Tang chi phi khau hao va phon b6 chi phi trii trU'uc diii h an 2.443.847.544 1.715.060.937 8.494.549.931 933.930.085 51·143.000 '.43.489.983 4.210.651.481 9.471.969.999 Tang gid tri cdc khodn chi phi Ion khong bang tiin (trir chi phi kllau Itao va phon ba chi phi trd tTlI'UCdiii Ium) ====================~• ==================~~~~~============= Bui Thj Thuy Ngu·o·j I~p bj~u Trinh Thanh Hung K~ toan tm-o'ng 27 Don vi tinh: YND Tai san va no phai tra cua b(l phan theo linh vue kinh doanh cua C6ng ty nhu sau: S6 eu6i ky Hi san true ti~p cua b(l phan Hoat di}ng ban VI! du dU'o'ng Heat di}ng kinh doanh b~t di}ng san UO?.! di)ng kinh daanh b~t di}ng san d§u tu IIo~t di}ng khac 591.162.802.005 3.146.988.149.819 172.913.897.072 524.4t11.321.793 Cac tai san kh6ng phan b6 theo b(l phan Ci}ng 4.435.536.170.689 173.467.370.217 TiJng uti siin l\ q phai tra true ti~p cua be) phan Cae khoan lo~i trir 4.609.003.540.906 39.589.732.374 727.319.605.854 201.541.0'19.933 16'1.669.863.267 1.133.120.251.428 1\0' phai tra kh6ng phan b6 theo b(l phan 445.491.022.718 TiJng nf1 phtii trti S6 d§u narn Hi san true ti~p cua b(l phan 1.578.611.274.146 603.465581.472 3.206.366.161.228 17H31.t727.35'1 '180.199625084 Cac tai san kh6ng phan b6 the a bo phan Tong tiii siin io phai tra tnrc ti~p cua b(l phan 146.247.643.665 4.610.110.938.803 54038076.974 887 693216089 N C! phai tra kh6ng phan b6 theo b(l phan TiJng nf1 phiii trii Hui Thi Thuy ;\lgU'()'iI~pbi~u 4.463.863.295.138 158.! 93.839.976 338.292.022 1.100.263.425.061 495.396.262.455 1.595.659.687.516 Trinh Thanh Hung K~ toan trmrng 28