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CONG TY CO PHAN XAY DI/NG & GIAO THONG BINH DLfdNGLd G, Duong Dong Khai, Phucmg Hoa Phu, TP. Thii Dan Mot, Tt'nh Btnli DiMngDien thoai: 0650. 2220888 Fax: 0650.2220886Website: www.becamexbce.com.vn Email: info@becamexbce.com.vnMasothue: 3700408992
BAOCAOTAICHINHQUY IV NfiM 2014
Thdng 01 ndm 2015
MUC LUC
1. Mau so'B 01 -DN: Bang can do'ike'toan
2. Mau so B 02 - DN: Bao cao Ket qua hoat dgng kinh doanh
3. Mau so B 03 - DN: Bao cao Litu chuyen tien ter+> f f
4. Mau so B 09 - DN: Thuyet minh bao cao tai chinh
CTY CP XAY DUNG & GIAO THONG BINH DlJONG
Lo G Dufing Dong Khtfi - P. Hoa Phu - TP Thii Dau Mot -
M§usfi' II 01 - D N(Ban hanh theo QD so 15/2006/QD-BTC
Ngay 20.03.2t)()6 cua Bo trutfng BTC)
BANG CAN DOI KE TOANtai ngay 31 thang 12 nam 2014
Dan vi tinh : VND
Tai san - Nguon vo'n
1
TAI SAN
A.TAI SAN NGAN HAN (100) = 110+120+130+140+150
I.Tien va cac khoan tiftfng duVng tien
I.Tien
2.Cac khoan ttfdng dtfdng tien
II. Cac khoan dau tuT ta i chfnh ng3n han
l.Bau lif ngan him
2.DU1 phong giam gia dau tif ngan han
III. Cac khoan phai thu ngan han
l.Phai thu cua khach hang
2.Tra triTdc cho ngiTdi ban
3. Phai thu noi bo ngan han
4. Phai ihu thco tie'n do ke' hoach hcfp dong xay difng
5. Cac khoan phai ihu khac
6. Dif phong phai thu nga'n han kho doi
I V.Hans ton kho
l.Hang ton kho
2.Dif phong giam gia hang ton kho
V.Tai san ngan han khac
I.Chi phi tra truV'fc ngan han
?.Thue GTGT diTdc khau trfif
3.Thue va cac khoan khac phai thu Nha niTdc
3 .Tai san ngan han khac
B. TAI SAN DAI HAN (200=210+220+240+250+260)
I.Cac khoan phai thu dai han
l.Phai thu dai han cua khach hang
2.V6'n kinh doanh d ddn vi trirc thuoc
2. Phai thu noi ho dai han
3. Phai thu dai han khac
4.DL/ phong phai Ihu dai han kho doi
II.Tai san co'dinh
l.TSCBhfruhinh
+ Nguyen gia
+ Gi;i i r j Iiao ninn lily kc
2.TSCDthuetaichinh
+ Nguyen gia
+ Gia tri hao mon luy ke'
Ma so
2
100
110
111112
120
121
129
130
131
132
133
134
135
139
140
141
149
150
151
152
154
158
200
210
211
212
213
218
219
220
221
222
223
224
225
226
T.Minh
3
V.01
V.02
V.03
V.04
V.05
V.06
V.07
V.08
V.09
So'Cufn nam
-1
853258453013
19662 10 1 245
19662 101 245
318 722 861 096
313737390720
237 596 163
4747 874213
513822875726
513822875726
1 050 614 946
814980674
230 634 272
5 000 000
23 787 982 130
17145674552
12440788907
49899346817
( 37458557910)
So dau nam
5
738 991 328 676
28 879 047 461
28879047461
341 745 204 246
332225979583
7005 121242
2 5 1 4 103421
366691 148637
366691 148637
I 675 92S 332
1 329017668
346910604
28 195 121 304
21 382906297
16565 776863
49612946817
( 33047 169954)
Tra ng
Tai san - Nguon vo'n
1
3.TSCB vo hinh
+ Nguyen gia
+ Gia tri hao mon luy ke'
4.Chi phi XDCB dd dang
III.Bat dong san dau tu"
I.Nguyen gia
2. Gia Iri hao mon luy ke
IV. Cac khoan dau tu" tai chmh dai han
l.Dau tirvao cong ty con
2. Dau iLrvao cong ty lien kel, lien doanh
3. Dau tit dai han khac
4.Di/ phong giam gia chirng khoan dau tu*dai han
V.Tai san eo" dinh khiic
I.Chi phi tra trtfdc dai han
2.Tai san thue thu nhap hoan lai
3.Tai san dai han khac
TONG CONG TAI SAN (270 = 100 + 200)
NGUON VON
A.N0 PHAI TRA (300 = 310 + 320)
I .N0NGANHAN
l.Vay va nd ngSn han
2. Phai tnl ngirdi ban
3.NgiTdi mua tra tien trircfc
4.Thuc va cac khoan nop nha niTdc
5.Phai tra ngifdi lao dong
6.Chi phi phai tra
7.Phai tra noi bo
8. Phai tra theo tien dp ke hoach hdp dong xay di/ng
9.Cac khoan phai tra, phai nop khac
lO.Dir phong phai tra ngdn han
ll.Quy khen thu"cfng & phuc Idi
II .N0DAIHAN
l.Phai tra dai han ngudi ban
2. Phai tra dai han noi bo
3. Phai tra dai han khac
4.Vay va nd dai han
5. Thue thu nhap hoan lai phai tra
6.Duf phnng trd cap mat viec lam
7.DU phong phai tra dai han
8. Doanh Ihu chira thUc hien
9.Quy phat trien khoa hoc va cong nghe
Il.NGUON VON CHU $d H0U (400 = 410 + 430)
I. Von chu s5 hu*u
1 .Vo'n dau tu1 cua chu sd hiJu
Ma so'
2
227
228
229
230
240
241
242
250
251
252
258
259
260
261
262
268
270
300
310
311
312
313
314
315
316
317
318
319
320
323
330
331
332
333
3.14
335
336
337
338
339
400
410
411
T.Minh
3
V.10
V. l l
V.12
V.14
V.21
V.15
V.I 6
V.17
V.18
V.19
V.20
V.21
V.22
4
4704885645
5 596 577 8 1 1
( 891 692 166)
2 000 000 000
2 000 000 000
4 642 307 578
3 995 092 578
647 215 000
877 046 435 143
527774810068
432661646366
155049973786
132299702267
30 460 799 862
2936284 139
1 654864903
105419880866
4775243412
64897 131
95 113 163 702
95 113 163702
349271625075
349271 625075
300 000 000 000
So' dau mini
5
4817 129434
5 596 577 8 11
( 779448377)
2 000 000 000
2 000 000 000
4812215007
4 165 000007
647215000
767 186 449 980
395 169 101 349
343 023 834 067
109753643 145
179 144 633 002
18744308512
19997974257
2412941 342
1 606 358 907
5498443 198
5 850 507 082
15 024 622
52 145 267 282
52 145 267 282
372 017 348 631
372017348631
300 000 OCX) 000
Trang
Tai san - Nguon vo'n
1
.2.Thang du" vo'n co phan
3.V6'n khac cua chu scf liffu
4.Co phieu quy
5.Chcnh lech danh gia lai tai san
6. Chenh lech ty gia ho'i ctoai
7. Quy dau tu1 phat trien
8. Quy dit phong tai chinh
9. Quy khac thuoc vo'n chu sd hffu
lO.Ldi nhuan sau thue'chufa phan pho'i
1 l.Nguon von dau tiT XDCB
12. Quy ho trd sap xe'p doanh nghiep
II.Nguon kinh phi, quy khac
2. Nguon kinh phi
3.Ngu6n kinh phi da hmh thanh TSCD
TONG CONG NGUON VON (440 = 300 + 400)
Ma so
2
412
413
414
415
416
417
418
419
420
421
422
430
432
433
440
T.Minh
3
V.23
4
7 27 1 654 085
— _
15 685 664 007
4 357 378 677
21 956928306
S77 046 435 143
So' dau nam
5
7 27 1 654 085
13 803447087
3 886 824 447
47055423012
767 186 449 980
CAC CHI TIEU NGOAI BANG CAN DOI KE TOAN
CHI TIEU
Tai san (hue ngoai
Vat tiT, hang hoa nhan giff ho, nhan gia cong
Hang hoa nhan ban ho, nhan ky gdi
Nd kho doi da xu1 ly
Ngoai le cacloai
Han mtfc kinh phi
—____- — ___.
So'Cuoi nam
/^jii^^
S<A) dau nam
\s
NGl/CJl LAP BIEU KKTOANTRIJCJNG
Litdit o Minh Diem Thny Kim Tien
Trang :
CONG TY CO PHAN XAY DlTNG & GIAO THONG BINH Dl/ONG Mfiu so' B 02b - DN
| ^ L6 G Duang Dong Khai, Phuang Hqa Phu, TP TDM, Tinh Binh Dux(i%n hanh theo QD so 15/2006/QD-BTC
| ^Bien thoai: 0650 - 2220888 Fax : 0650 - 2220886 Ngay 20/03/2006 ciia Bo trirdng BTC)Ip^^ Website: becamexbce.com.vn email: info@becamexbce.com.vn
BAG CAO KET QUA HOAT DONG KINH DOANHQuy IV Nam 2014
CHI TIEU
1
1. Doanh Thu ban hang va cung cap dich vu
2. Cac khoa n giam trif doanh thu
3. Doanh thu thuan ve BH va cung cap DV ( 10 = 01- 02)
4. Gia vo'n hang ban
5. 1 Ji nhuan gop vc BH va cung ca'p DV (20 = 10-1 1}
6. Doanh thu hoat dong tai chinh
7. Chi phi k'li chinh
+ Trong do : lai lien vay
8. Chi phi ban hang
9. Chi phi qua n ly doanh nghiep
10. Ldi nhuan thuan tif hoat dong kinh doanh
[30 = 20 + (21- 22) -(24 + 25)]
1 1. I"hu nhap khac
12. Chi phi khac
13. Lcii nhuan khac (40 = 31 - 32)
H.Tong Idi nhuan ke todn trtfdc thue (50 = 30 + 40)
15. Chi phi thue TNDN hien hanh
16. Chi phi thue TNDN hoan lai
17. Lcfi nhuan sau thue TNDN (60 = 50 - 51- 52)
18. Lai cd ban trcn co phie'u
Ma
so'
2
01
02
10
11
20
21
22
23
24
25
30
31
32
40
50
51
52
60
70
T.
minh
3
Quy 4 nam 2014
Nam nay Nam triMc
4
VI.25 ! 223,750,728,481
V};27
VI.26
VI.28
VI.30
VI.30
1,923,204,500
221,827,523,981
208,849,832,355
5
307,730,173,926
307,730,173,926
I,uy ku'tu* dau nam
de'n cuo'i quy nay
Nam nay
6
442,940,936,615
Niim trutfc
7
762,840,099,471
1,923,204,500 j 272,727,273
441,017,732,115
266,885,141,432! 406,329,751,388
12,977,691,626 40,845,032,494 34,687,980,727
72,512,376 228,205,400 764,942,939
3,026,428,169
3,026,428,169
94,586,777
1,837,356,680
8,091,832,376
3,298,600,332
1,368,785,289 10,200,147,118
1,368.785,289
75,371,901
2,053,427,991
37,575,652,713
10,200,147,118
112,267,777
6,215,759,359
762,567,372,198
687,145,300,296
75,422,071,902
977,969,124
5,390,901,563
5.390,771,982
464,256,199
7,092,568,929
18,924,749,412
2,801 ,326,348 . 6,807,753,289
250,470, 596,243,326
3,298,349,862
11,390,182,238
2,505,840,092
8,884,342,146
296
2,205,083,022
39,780,735,735
13,181,364,667
26,599,371,068
52,341,088
63,452.314,335
4,314,400,652
811,243,326
6,755,412,201 3,503,157,326
25,680,161,613; 66,955.471,661
5,882,559,788 19,900,048,649
19,797,601,825
^^^^,660
47,055,423,012
1 ,569
NGUCflLAPBIEU KE TOAN TRUOtNG
Ho Minh Diem Thiiy
CONG TY CP XAY Dl/NG VA GIAO THONG BINH Dl/dNGLa G Dtfdng Dong Khdi, P. Hoa Phu, TP. TDM, Blnh Duang
Maus6'B02b-DN(Ban hanh theo QD so 15/2006/QD-BTC
Ngay 20/03/2006 cua Bo trUong ETC)
BAG CAO LITU CHUYEN TIEN TE(Theo phu'O'ng phap gian tiep)
Quy 4nam2014
Ma ThuyetCHI TIEU s6 minh Ngm nay
I. Lu-u chuyen tien tir hoat d§ng kinh doanh
1. Lffi nhuan trie&c thue2. Bleu chinh cho cdc khoan:
Khiu hao tai san c6 djnhCac khoan dir ph6ngLai, 16 ch£nh lech ty gia hoi doai chira thirc hienLai, 16 tir boat dong dau tuChi phi lai vay
3. L(fi nhuan tie hoat d§ng kinh doanhtrir&c thay Adi von lu-u dongTang, giam cac khoan phai thuTang, giam hang ton khoTang, giam cac khoan phai traTang, giam chi phi tra trirdcTien lai vay da traThue thu nhap doanh nghiep da nopTien thu khac tir hoat dong kinh doanhTien chi khdc cho hoat dong kinh doanh
Liru c/tuySn den thu&n (if hoat dpng kinh doanh 20
Dem vi tinh: VND
N3m triro'c
01
02 V.8, 9030405 VI.306
08091011121314 V.161516
20
25.680.161.613
4.523.631.745--
(651.271.669)11.746.551.809
41.299.073.49817.886.902.605
(147.131.727.089)95.531.753.923683.944.423
(11.746.551.809)(14.801.113.167)3.377.736.065(997.736.000)
(15.897.717.551)
66,955.471.661
5.996.704.048--
(802.494.454)5.390.771.982
77.540.453.237(137.660.973.570)108.856.003.141(38.574.477.864)11.196.033.274(5.390.771.982)(15.681.622.976)
-(6.490.989.293)
(6.206.346.033)
II. I i i u d iuyen tien tir hoat d§ng dau tu
1. Tien chi de mua $am, xay dung tai san co djnh vacac tai san dai han khac 21
2. Tien thu tir thanh ly, nhuong ban tai san co djnh vacac tai san dai han kh£c 22
3. Tien chi cho vay, mua c£c cong cu ng ciiadan vj khac 23
4. Tien thu hdi cho vay, ban lai cac cong cu ng cuadon vj khac 24
5. Tien chi dau tir, gop von vao dan vj khac 256. Tien thu hoi dau tir, gop von vao dan vj khac 267. Tien thu lai cho vay, co turc va lai nhuan dirge chia 27 VI.3
(286.400.000) (732.678.018)
651.271.669 802.494.454
chuyen tien thudn tit hoat dQng dau tit 30 364.871.669 69.816.436
CONG TY CP XAY DI/NG VA GIAO THONG BINH Dl/ONGLo G Difcfng Dong Khdi, P. Hoa Phu, TP, TDM, Blnh DKcfng
M5us6'B02b-DN(Ban hanh theo QD so I5/2006/QD-BTC
Ngay 20/03/2006 cua Bo trirdng ETC)
Maso
31
CHI TIEU
III. L u u chuyen tien tir hoat dong lai chi'nh
1. Tien thu tCr phat hanh co phieu, nhan gop von cuachu sa huu
2. Tien chi tra gop von cho c£c chu sa htru, mua laico phieu cua doanh nghiep da phat hanh
3. Tien vay ngan han, dai han nhan dirge4. Tien chi tra ng goc vay5. Tien chi tra ng thue tai chinh6. Co turc, Igi nhuan da tra cho chu scr hiJu
Lieu chuyen tien thuan tir hoat d$ng tai chinh 40
Luu chuyen tien thuan trong nf in i
Tien va tuong dirffng tien dau n5m
Anh hirang cua thay doi ty gii hoi doai quy do! ngo£ 61
Tien va tiro'ng diro'ng tien cuoi nam
Thuyetminh Nam nay NSm triro'c
3233 V.1334 V.133536 V.20
40
50
60 V.I
61
70 V.I
262.171.463.889(216.875.133.248)
(38.980.430.975)
6.315.899.666
(9.216.946.216)
28.879.047.461
-
19.662.101.245
298.684.791.512(228.852.337.259)
(44.843.677.275)
24.988J76.978
18.852.247.381
10.026.800.080
-
28,879.047.461
LAP BIEU KE TOAN TRtTdNG
Lit'ffngTni Quyn/t Hoa
J5tMng01 nam 2015
GIAM DOC
Ho Minh Diem Thuy Kim Tien
20/01/201509:42:41 AM
PHAN IITINH HINH THtfC HIEN NGHIA VU VO>I NHA Nl/6'C
Quy IV Nam 2014
CHI TIEU
I. Thue
1 . Thue GTGT hang ban noi dia
2. Thue GTGT hang nhap khau
3. Thue Tieu thu dac biet
4. Thue Nhap khau
Thue Xua't khau
5. Thue Thu nhap doanh nghi6p
6. Thue Thu nhap ca nhan
7. Thue Tai nguyen
8. Thue Nha dat
9. Tien thue dat
] 0. Cac Joai thue khac
II. Cac khoan phai nop khac
1. Cac khoan phu thu
2. Cac khoan phi, le phi
3. Cac khoan khac
TONG CQNG
Mas6'
10
11
12
13
14
15
16
17
18
19
20
30
31
32
33
40
Sd'con phainop d^u ky
- 222 227 899
- 183779333
- 230 634 272
- 636 641 504
So'phat sinh trong ky
So' phai nop
1 293 168079
2905391056
4 198 559 135
Sd'da nop
856 267 764
856 267 764
Luy ke' ttf dau nam
So' phai mip
1 236 884 652
6 764 300 325
940 824 237
3 000 000
8 945 009 214
S6'da nop
10261761928
14801 113167
824 547 845
3000000
25 890 422 940
So' conphai nop cuo'i ky
1070940180
•
1 865 343 959
- 230 634 272
2 705 649 867
CONG TY CO PHAN XAY DUNG VA GIAO THONG BINII Dl/CfNGTHUYET MINH BAO CAO TAI CHINHQify IV nam 2014
BAN THUYET MINH BAO CAO TAI CHINHQuy IV nam 2014
I. DAC DIEM HOAT DONG CUA CONG TY
1. Hlnh thifc so" hiiu von: Cong ty co phan
2. Link vitc kiuh doanh : Xay du*ng, thuang mai
3. Nganh nghe kinh doanh:
Xay dimg dan dung va cong nghiep
Xay dung cong tnnh giao thong
San lap mat bang
Thi cong dien dan dung va dicn cong nghicp
San xual va lap dat cau kien bang thep , be tong cot thep due sa^n
Kinh doanh vat lieu xay dimg, trang tri noi that
Dau tlf xay difng & kinh doanh co" so1 ha tang khu dan cU, khu cong nghiep. Cho ihuc nha xuffng, nhad, nha van phong, kinh doanh bat dong san.
Tif van, moi gidi, dau gia bat dong san, quang cao, quan ly bal dong san, san giao dich bat dong san
Thie't ke tong the mat bang xay dimg
Thiet kc quy hoach chi tiet
Thict ke cac cong tnnh dan dung, cong nghiep
Thiet ke'cong tnnh giao thong (cau difdng bo)
Thiet ke cong trinh dien trung ha the va bien ap ttf 35KV trcf xuong
Thie't ke he thong dien chieu sang cac cong tnnh dan dung va cong nghiep
Lap du an dau tif, dau ttf tai chinh
San xuat vat lieu xay difng
4. Nhan vien:Tai ngay 31 thang 12 nam 2014 Cong ty co 246 nhan vien dang lam viec (cuoi nam trifle la 271nhan vien).
II. NAM TAI CHtNH, BdN VI TIEN IE SlJ DUNG TRONG KE TOAN1. Nam tai ehinh
Nam taichinhcua Cong ly batdau 111* ngay 01 thang 01 va ket Ihuc vao ngay 31 thang 12 hang nam.2. Dtfn vi tien te suf dung trong kfi' loan
Don vi tien te diftic sir dung trong ke toan la Dong Viet Nam (VND).
III. CHUAN MUC VA CHE DO KE TOAN AP DUNG
1. Chuan mtfc va Che'do ke'toan ap dyngCong ty ap dung Che do ke loan doanh nghiep Viet Nam diftJc ban hanh theo Quye't d j n h so15/2006/QD-BTC ngay 20 lhang 3 narn 2006 cua Bo triTcfng Bo Tai chinh va cac Thong lif hifc'lngdan thifc hien Chuan rmfc va Che do ke loan cua Bo tai chinh.
2. Tuyen bo've viec Uuin thu Chuan mtfc ke loan va ehedo ke'toan:Ban Tong Giam doc dam bao da tuan ihii yeu cau cua cac Chuan mifc ke loan va Che dp ke loandoanh nghicp Viet Nam difdc ban hanh thco Quye't dinh so 15/2006/QD-BTC ngay 20 thang 3 nam
- 1 -
CONG TY CO PHAN XAY Dl/NG VA GIAO THONG 15INII DI/0NGTHUYET MINH BAG CAO TAl CHfNHQuy IV nam 2014
2006 cua Bo trtfdng Bo Tai chinh cung nhifcac Thong tu* hu'cfng dan thifc hien Chuan mire va Che'dpkc toan cua Bo Tai chinh trong vice lap Bao cao tai chinh.
3. Hlnh thrtc ke'toan ap dung
Cong ty sir dung hmh thtfc nhat ky chung tren may vi tinh.
IV. CAC CHINH SACH KE TOAN AP DUNG
1. Co" so* lap bao cao tai chinhBao cao tai chinh du'p'c lap tren cd sd kc' toan don tich (trif cac thong tin lien quan den cac luongtien).
2. Tien va tifrfng duWng tien
Tien va cac khoan ttfdng difdng tien bao gom tien mat va tien gu"i ngan hang, lien dang chuyen vacac khoan dau tu1 ngan han co thtfi han thu hoi hoac dao han khong qua 3 thang ke tu" ngay mua, dedang chuyen doi thanh mot lifp'ng tien xac dinh cung nhu* khong co riii ro trong viec chuyen doi thanhtien.
3. Hang ton kho
Hang t6n kho dtfcic xac dinh tren co1 scf gia goc. Gia go'c hang ton kho bao gom chi phi mua, chi phiche' hie'n va cac chi phi lien quan trifc tie'p khac phat sinh dc co diTPc hang ton kho dia diem va trangthai hicn tai. Chi phi quyen su1 dung da't, cac chi phi trirc tic'p va cac chi phi chung co lien quan phatsinh trong qua trinh dau t t fxay difng bat dpng san.
Gia goc hang ton kho du'p'c tinh theo phu*o*ng phap gia dich danh va du'p'c hach toan theo phiTPng phapke khai thUdng xuyen.
Du* phong giam gia hang ton kho du'p'c ghi nhan khi gid go'c Mn hcJn gia tri t huan co the thirc hiendu'p'c. Gia tri thuan co the thifc hien du'p'c la gia ban ifflc tinh cua hang ton kho tru1 chi phi iftfc t inh dehoan thanh san pham va chi phi iTofc tinh can thiet cho viec tieu thu chung.
Tang hoac giam so du'du' phong hang ton kho du'p'c ghi nhan vao gia von hang ban trong ky.
4. Cac khoan phai thu thufcVng mai va phai thu khacCac khoan phai thu thifdng mai va cac khoan phiii thu khac du'p'c ghi nhan theo ho a dOn, chiJng itr.
Du1 phong phai thu kho doi du'p'c lap cho tirng khoan no" phai thu kho doi can ctf vao tuoi nO qua hancua cac khoan no* hoac du1 kien miJc ton that co the xay ra, cu the nhu" sau:
• Doi vdi no* phai thu qua han thanh toan:o 30% gia tri do'i vdi khoan no" phai thu qua han tu" tren 6 thang den dtfdi 1 nam.
o 50% gia tri doi vdi khoan no1 phai thu qua han tu11 nam den dirdi 2 nam.o 70% gia tri doi vdi khoan no" phai thu qua han tu" 2 nam den dutfi 3 nam.
o 100% gia tri doi vdi khoan no" phai thu qua han tO* 3 nam trd len.
• Doi vdi no1 phai thu chifci qua han thanh loan nhifng kho eo kha nang thu hoi: can cu" vao du" kienmu"c ton that de lap dif phong.
Tang hoac giam so' du1 du" phong nd phai thu kho doi du'p'c ghi nhan vao chi phi quan ly doanh nghieptrong nam.
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CONG TY CO PHAN XAY DUNG VA GIAO THONG BINH DtfdNGTHUYET MINH BAG CAO TAI CHfNHQuy IV nam 2014
5. Tai san co dinh hffu hinhTai san co dinh hffu hmh dUdc the hien Iheo nguyen gia trif hao mon luy ke. Nguyen gia lai san codinh hffu hinh hao gom loan ho cac chi phi ma Cong ty phai bo ra de co dtfdc tai san co dinh tinh denthdi diem difa tai san do vao trang thai san sang su* dung. Cac chi phi phat sinh sau ghi nhan ban dauchi dtfdc ghi tang nguyen gia tai san co dinh neu cac chi phi nay chac chan lam tang Idi ich kinh tetrong Wring lai do su* dung tai san do. Cac chi phi khong ihoa man dicu kien tren difcfc ghi nhan ngayvao chi phi.
Khi tai san co dinh him hinh dtfdc ban hay lhanh ly, nguyen gia va khau hao luy kc' ctu'dc xoa so vabat ky khoan lai 16 niio phal sinh do viec lhanh ly deu difrtc tinh vao thu nhap hay chi phi trong ky.
Tai san co' dinh hffu hmh diTric khau hao theo phifring phap dif&ng lhang difa tren thdi gian hu"u dungvfOc tinh. So nam khau hao cua cac loai tai san co dinh hu"u hinh nhif sau:Loai tai san cO'dinh So namNha cfra, vat kien true 05 - 25 namMay moc thie't hi 03 - 07 namPhifring lien van tai, truyen dan 06 - 10 namThie't bi dung cu quan ly 04 - 05 namTai san co dinh khac 04 nam
6. Tai san co' dinh v6 hinhTai san co' dinh vo hinh difdc ihe hien theo nguyen gia trif hao mon luy ke. Tai san co dinh v6 hinhcua Cong ty bao gom:Quyen sit dung dat la lien thuc dal Cong ly tra mol Ian cho nhieu nam va difdc cap Giap chinig nhanquyen su" dung dat. Quyen su" dung da'l nay difcJc khau hao theo thdi ban ihue dat la 49 nam.Phdn mem may tinhGia mua cua phan mem may linh ma khong phai la mot bo phan gan ke'l vt^i phan ciVng co lien quanthi difdc von hoa. Nguyen gia cua phan mem may tinh la toan bo cac chi phi ma Cong ty da chi ralinh den ih&i diem dtfa phan mem vao su* dung. Phan mem may linh dv/dc khau hao Iheo phifOngphap difdng thang Irong 03 nam.
7. Chi phi xay diifng c(l ban dtf dangChi phi xay dirng cri ban dd dang phan anh cac chi phi lien quan irifc licp den viec xay dirng nhaxu"dng va lap dat may moc, thiel bi chifa hoan lhanh va chifa lap dal xong. Cac lai san dang Irong quaIrinh xay difng cd ban dcf dang va lap dal khong du^c tinh khau hao.
8. Chi phi di vay
Chi phi di vay difdc ghi nhan vao chi phi khi phat sinh. TrUdng hdp chi phi di vay lien quan trifc tie'pden viec dau lu" xay difng hoac san xual lai san dd dang c^n co mol thcfi gian du dai (ircn 12 thang)de co the dtfa vao siV dung theo muc dich dinh triTdc hoac ban thi chi phi di vay nay diTdc von hoa.
Doi vdi cac khoan von vay chung trong do co su" dung cho muc dich dau lii" xay dung hoac san xua'ttai san dd dang thi chi phi di vay von hoa difdc xac dinh Iheo ty le von hoa doi vdi chi phi luy ke binhquan gia quy6n phat sinh cho vi6c dau W xay dirng cd ban hoac san xua't tai san do. Ty le von hoadiTdc linh Iheo ly le lai sua'l binh quan gia quyen cua cac khoan vay chtfa tra trong ky, ngoai tru1 cackhoan vay rieng biet phuc vu cho muc dich hinh thanh mot tai san cu the.
9. Dautif taichmh
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CONG TY CO PHAN XAY Dl/NG VA GIAO THONG BINII DUONGTHUYET MINH BAD CAO TAI CHINHQu? IV nam 2014
Cac khoan dau tu1 vao cac to chtfc kinh le dtfdc ghi nhan theo gia goc. Tien lai, co ttfc, Idi nhuan cuacacky trtfdc khi khoan dau tifdirdc mua dtfdc hach loan giam gia tri cua chinh khoan dau tifdo. Tienlai, co ttfc va Icfi nhuan cua cac ky sau khi khoan dau tu1 dtfdc mua dtfdc ghi nhan doanh thu.
Dtf phong cho cac khoan dau tifvao to' chtfc kinh tc'khac difcfc Irich lap khi cac to chtfc k inh te nay hi16 (iru* trutmg hdp 16 theo ke hoach da dtfdc xac dinh Irong phifdng an kinh doanh Irtfdc khi dau tir)vdi mtfc trich lap bang chenh lech giffa vo'n gop thirc te ciia cac ben tai to chtfc kinh le va vo'n chu sdhiTu thi/c co nhan (x) vdi ty 16 gop vo'n cua Cong ty so vtfi tong so vo'n gop thiTc tc cua cac ben tai tochtfc kinh te.
Tang, giam so'difdifphong cac khoan dau tif tai chinh difdc ghi nhan vao chi phi lai chinh trong ky.
Khi thanh ly mot khoan dau tif, phan chenh lech giffa gia tri lhanh ly thuan va gia tri ghi so dircfchach loan vao thu nhap hoac chi phi.
10. Chi phi tra trifdc dai banTien time dat Ira trtfdc the hien khoan tlen thue dat da Ira cho phan da't Cong ty dang su1 dung. Tienthue dat du"dc phan bo theo ihdi han thue qui dinh Ircn hcfp dong Ihue dat.Cac cong cu, dung cu da du*a vao su" dung difrtc phan bo vao chi phi Irong ky theo phiWng phapdifcfng thing vdi ihtii gian phan bo 2 nam.
11. Chi phi phai traChi phi phai Ira du"dc ghi nhan di/a Iren cac u*dc linh htJp ly vc so tien phai tra cho cac hang hoa, dichvu da su" dung Irong ky.
12. Trtjf ca'p thoi viec va bao hiem tM't nghiepCong ty phai chi tra Ird cap thoi viec cho ngirdi lao dong co thdi gian lam viec tai Cong ty lif 12lhang trd Ion tinh den ngay 31 thang 12 nam 2008 vdi miJc chi Ira bang V2 thang lifcfng cong phu ca'pliTdng (neu co) binh quan cua sau thang lien ke trirdc thcfi diem thoi viec cho 01 nam lam vice.
Theo Lual bao hiem xa hoi, ke tu1 ngay 01 thang 01 nam 2009 Cong ty phai dong quy Bao hiem thatnghiep do cd quan Bao hiem xa hoi Viet Nam quan ly vdi ty le 01% cua mtfc thap hdn giifa ItTdng cdban cua ngifdi lao dong hoac 20 Ian mtfc Itfdng to'i thicu chung dtfde Chinh phu qui dinh trong ttmgthdi ky. Vdi vice ap dung che do bao hiem that nghiep Cong ty khong phai tra trd cap thoi viec chothen' gian lam viec cua ngufti lao dong tu* ngay 01 lhang 01 nam 2009.
Trd cap thoi viec dtfdc ghi nhan vao chi phi quan ly doanh nghiep khi chi tra cho ngufti lao dong.
13. Cac khoan di/ phong phai traDtf phong cho bao hanh san pham dUdc lap cho tu*ng cong trinh xay lap co cam kct bao hanh.Mtfc trich lap du* phong chi phi bao hanh cong trinh dtfdc tinh tu* 01% - 5% tren doanh thu cac conginnh xay lap co yeu cau bao hanh.
14. Ngudn vo'n kinh doanhVon dau tit cua chu sd h&u
Von dau ttfciia chu scf hffu difdc ghi nhan theo so'thtfc tc da dau t t fcua cac co dong.
Von khdc cua chu s& hitu
Vo'n khac dtfdc hmh thanh do bo sung tu" ket qua hoat dong kinh doanh, danh gia lai tai san va gia tricon lai gitfa gia tri hdp ly ciia cac lai san dtfdc tang, bieu, tai trd sau khi tru" cac khoan thue phai nop(ne'u co) lien quan den cac tai san nay.
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CONG TY CO PHAN XAY Dl/NG VA GIAO THONG BINHTHUYET MINH BAO CAO TAI CHINH
Qii5? IV nam 2014
15. CotrfcCo tire du'o'c ghi nhan la no" phai tra khi dircfc cong bo.
16. Trich lap cac quyCac quy du'o'c trich lap va suf dung nhu1 sau:
Muc dich
• Quy dan lifphal trien Md rong hoat dong kinh doanh hoac dau tu" theo chieu sau cuaCong ty
• Quy du" phong tai chinh Bu dap nhtfng ton that, thict hai xay ra trong qua trinh kinhdoanh hoac cac tru'dng hdp bat kha khang, ngoai du* kie'n nhu*thien tai, hoa hoan,...
• Quy khen thucfng, phuc Khen thifcfng, khuye'n khich Idi ich vat chat, cai thien va nanglo*i cao dcfi song vat chat va tinh than cho ngtffri lao dong
Mtfc trich lap cac quy dUWc thUc hien theo Nghi quyet Dai hoi co dong hang nam.
17. ThuC thu nhap doanh nghiopChi phi thue' ihu nhap doanh nghiep trong nam bao gom thud' thu nhap hicn hiinh va thuc thu nhaphoan lai.Time thu nhap hien hanh la khoan thue dtfcfc tinh dUa trcn thu nhap linh thue. Thu nhap tinh thuechenh lech so v<5i Idi nhuan ke loan la do dicu chinh cac khoan chenh lech lam thcfi giffa thue va keloan, cac chi phi khong ditdc tru1 cung nhu*dieu chinh cac khoan thu nhap khong phai chin thue va cackhoan 16 dutfc chuyen.Thue thu nhap hoan lai la khoan thue thu nhap doanh nghiep sc phai nop hoac sc difdc hoan lai dochenh lech tarn thdi giffa gia tri ghi so cua tai san va ncf phai Ira cho miic dich bao cao tai chinh vacac gia tri dung cho muc dich thuc. Thue thu nhap hoan lai phai tra dutfc ghi nhan cho tat ca cackhoan chcmh lech tarn thdi chiu thue. Tai san thuc thu nhap hoan lai chi difdc ghi nhan khi chac chantrong tUdng lai se co Idi nhuan tinh thue dc sfr dung nhu"ng chenh lech tam thdi du*0c khau tru* nay.Gia tri ghi so cua tai san thue ihu nhap doanh nghiep hoan lai difdc xem xet lai vao ngay ket thiic kyke loan va se du'o'c ghi giam den miJc dam bao chac chan co du Icfi nhuan tinh thue cho phep Icti ichcua mot phan hoac toan bo tai san thue thu nhap hoan lai difdc su" dung. Cac tai san thue ihu nhapdoanh nghiep hoan lai chifa du'o'c ghi nhan tritefc day du*dc xem xet lai vao ngay ket thiic ky ke loanva difOc ghi nhan khi cha"c chSn co du Idi nhuan tinh thuc de co the su* dung cac lai san thue thu nhaphoan lai chifa ghi nhan nay.Tai san thue' thu nhap hoan lai va thue thu nhap hoan lai phai tra dutfc xac dinh thco thue sua't du1
tinh se ap dung cho nam tai san du'o'c ihu hoi hay ncf phai tra du'o'c thanh loan dira trcn cac mtfc thue'sua't co hieu life tai ngay ke't thuc nam tai chinh. Thue ihu nhap hoan lai du'o'c ghi nhan trong bao caoket qua kinh doanh tru* khi lien quan den cac khoan muc du'o'c ghi thang vao von chu so* hffu khi dothu6' thu nhap doanh nghiep se dirdc ghi thang vao von chu so* hffu.
18. Nguyen tac ghi nh(m doanh thu va thu nhap
Doanh thu ban hang hoaDoanh ihu ban hang hoa du"cJc ghi nhan khi phan 1cm rui ro va Idi ich gan lien vdi viec scf hu*u cungnhirquyen quan ly do du'o'c chuyen giao cho ngifdi mua, va khong con ion tai ye'u to'khong ch;ic chiindang kc lien quan den viec thanh toan tien, chi phi kcm thco hoac kha nang hang ban bi tra lai.
Doanh thu ban lo dat da xdy ditng ctfs& ha tang
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CONG TY CO PHAN XAY Dl/NG VA GIAO THONG BINH DUONGTHUY£T MINH BAO CAO TAI CHINHQu£ IV nam 2014
Doanh thu ban 16 dat da xay difng cd set ha tang dUdc ghi nhan khi da hoan thanh cd ban cong tacxay difng cd scf ha tang va 16 dat da difdc ban giao cho khach hang.Doanh thu xay difng
Khi ket qua thifc hicn hdp dong difdc ifdc tinh mot each dang tin cay thi:• Boi vdi cac hdp dong xay difng qui dinh nha thau difdc thanh loan theo den do ke hoach, doanh
thu va chi phi lien quan de'n hdp dong difdc ghi nhan tu"dng tfng vdi phan cong vice da hoan thanhdo Cong ty tif xac dinh.
• Do'i vdi cac hdp dong xay dtfng qui dinh nha thau difdc thanh toan theo gia tri khoi lirdng thifchicn, doanh thu va chi phi lien quan den hdp dong difdc ghi nhan lifdng tfng vdi phan cong viecda hoan lhanh difdc khach hang xac nhan va difdc phan anh trcn hoa ddn da lap.
Cac khoan tang, giam khoi lifting xay l^p, cac khoan thu boi ihifdng va cac khoan ihu khac chi difdcghi nhan doanh thu khi da difdc iho'ng nha't vdi khach hang.
Khi ke't qua thifc hien hdp dong xay difng khong the ifdc tinh difdc mot each dang tin cay, ihi:
• Doanh thu chi difdc ghi nhan tifdng difdng vdi chi phi cua hdp dong da phal .sinh ma vice hoan trala tifdng doi chae chSn.
• Chi phi cua hdp dong chi difdc ghi nhan vao chi phi khi da phat sinh.
Chenh lech giiJa long doanh thu luy ke cua hdp dong xay difng da ghi nhan va khoan tien luy ke ghitren hoa ddn thanh toan theo tie'n do ke' hoach cua hdp dong difde ghi nhan la khofm phai thu hoacphai tra thco tie'n dp ke hoach cua cac hdp dong xay difng.
Tien laiTien lai dude ghi nhan tren cd sd thdi gian va lai sua't thifc te ttfng ky.
Co ti'fc va toi nhuan diMc chiaCo itfc va Idi nhuan difdc chia difdc ghi nhan khi Cong ty difdc quyen nhan CP ttJc hoAc Idi nhuan tu1
viec gop vo'n. Rieng cd tu*c nhan bang co phie'u khong ghi nhan vao thu nhap ma chi theo doi so'lifdng tang them.
19. Tai san tai chinhPhan ioai tai san tai chmhViec phan Ioai cac lai san tai ehinh nay phu thuoc vao ban chat va muc dich cua tai san tai chinh v;idifdc quye't dinh tai thdi diem ghi nhan ban dau. Cac tai san tai chinh cua Cong ty chi g6m nhom cackhoan cho vay va phai thu, tai san tai chinh sSn sang de ban.
Cac khoan cho vay va phai thuCac khoan cho vay va phai thu la cac tai san tai chinh phi phai sinh vdi cac khoan thanh toan co' dinhhoac co the xac dinh va khong difdc nicm yet trcn thi irifdng.
Tai san tai chinh san sang de banTai san tai chmh sa^n sang de ban la cac tai san lai chinh phi phai sinh difdc xac dinh la s«1n sang doban hoac khong difdc phan Ioai la cac tai san tai chinh ghi nhan thco gia tri hp"p ly Ihong qua Bao caokel qua hoat dong kinh doanh, cac khoan dau tif giu1 den ngay dao han hoac cac khoan cho vay vaphai thu.Gia tri ghi so ban dau cua tai san tai chinhCac lai san lai chinh difdc ghi nhan tai ngay mua va difng ghi nhan lai ngay ban. Tai ihcfi diem ghinhan Ian dau, cac tai san lai chinh difdc ghi nhan theo gia mua/chi phi phat hanh cong cac chi phiphat sinh khac lien quan tore tie'p de'n vice mua, phat hanh tai san tai chinh do.
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CONG TY CO PHAN XAY Dl/NG VA GIAO THONG BINH DUdNGTHUYET MINH BAO CAO TAI CHlNHQuJ IV nam 2014
20. No* phai tra tai chmh va cong cu von chii stf hffuCac cong cu tai chinh diiyc phan loai la no* phai tra lai chinh hoac cong cu von chu sd hffu tai thtfidiem ghi nhan ban dan phu hdp vdi ban chat va dinh nghTa cua no" phai tra tai chinh va cong cu vonchu set hffu.
N(f phai tra tai chinhViec phan loai cac khoan nd tai chinh phu thuoc vao ban chat va muc dich cua khoan no* tai chinh vadi/dc quyel dinh tai thdi diem ghi nhan ban dau. Nd phai tra tai chinh cua Cong ty gom: cac khoanphai Ira ngtfdi ban, vay va nd, cac khoan phai tra khac.Tai thcfi diem ghi nhan Ian dau, cac khoan no" phai tra tai chinh khac dtfdc ghi nhan ban dau thco giagoc tru* cac chi phi phai sinh khac lien quan trifc tiep den ncf phai tra tai chinh do.Cong cu von chu sd hituCong cu vo'n chu scf hu"u la hcJp dong chtfng to diWc nhu"ng Itfi ich con lai vc tai san cua Cong ty saukhi tru* di loan bo nghia vu.
21. Bu tru* cac cong cu tai chinhCac tai san tai chinh va ncf phai tra tai chinh chi du"cfc bu trCf vdi nhau va trmh bay gia tri thuan trcnBang can do'i ke' toan khi va chi khi Cong ty:
• Co quyen hdp phap dc bu tru" gia tri da difdc ghi nhan; va• Co dif dinh thanh toan tren cd sc^ thuan hoac ghi nhan lai san va thanh loan nd phai Ira cung mot
thdi diem.
22. Hao cao theo bo phanBo phan theo ITnh vifc kinh doanh la mot phan co the xac dinh ricng bict tham gia vao qua trmh sanxua't hoac cung ca'p san pham, dich vu va co rui ro va Idi ich kinh te khac v6'i cac bo phan kinh doanhkhac.Bo phan iheo khu vifc dia ly la mot phan co the xac djnh rieng biel lham gia vao qua Innh san xua'thoac cung ca'p san pham, dich vu Irong pham vi mol moi trifcfng k inh te cu ihc va co rui ro va Idi ichkinh te khac vdi cac bo phan kinh doanh trong cac moi truing kinh te khac.
23. Ben lien quanCac ben difdc coi la lien quan nc'u mol ben co kha nang kiem soal hoac co a'nh hifdng dang kc doivdi ben kia trong vice ra quye't dinh cac chinh sach tai chinh va hoat dong.
Cac ben cung du*dc xem la ben lien quan nc'u cung chiu sir kiem soat chung hay chiu anh hi/clng dangke chung.Trong viec xem xet moi quan he ciia cac ben lien quan, ban cha't cua mo'i quan he difdc chii trongnhicu hdn hinh thiJc phap ly.Giao dich vdi cac ben co lien quan trong ky diJcfc trmh bay d ihuye't minh so VII. 1.
V. THONG TIN BO SUNG CHO CAC KHOAN MUC TRINH BAY TRONG BANG CAN DOI KETOAN
1. Tien va cac khoan lifting dieting tien
Tien matTien gift ngan hang
Cong
SflTcudl ky251.959.757
19.403.841.488
So'dau nam
256.347.03928.622.700.422
19.655.801.245 28.879.047.461
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CONG TY CO PHAN XAY Dl/NG VA GIAO THONG BINH Dl/dNGTHUYET MINH BAO CAO TAI CHINHQuy IV nam 2014
2. Phai thu cua khach hang
So' cuo'i kv So'dau nam
Cac khach hang cua hoat dong xay diTng
Cac khach hang cua hoat dong bat dong san
Cong
3. Tra trmVe cho ngiro'i ban
Tra trufdc tien vat tifva dich vu khac
Tra trirtfc cho cac nha thau phu
Cong
4. Cac khoan phai thu khac
Tien dat con phai thu Cty DT PT CN Becamcx IDCCorpCac khoan phai thu khac (tien dong ho nifdc cack/hang mua nha TTTM MP II)
- Bhxh, bhyt, trp1 cap TN phai thuPhai tra phai nop khac (Thue TNDN tarn nop BDS)
- Phai thu khacCong
5. Hang ton kho
Chi phi san xua't kinh doanh dd dangHang hoaCong cu, dung cuNguyen lieu, vat lieu chinhCong
6. Chi phi tra triftfc ngan han
So* da u quv
I, Chi phi tra trutfc
Chi phi sffa xc, vo ruot xe 283,360,264Dong phuc nhan vien, bao ho lao
dong 78,281,859
Chi phi xang, dau, nhdt
Chi phi cong cu, chi phi khac
C$ng 361,642,123
II. Chi Dhi ch# ke't chuven 94,586,777
C6ng 525,121,564
168.367.708.725 279.993.666.258
145.369.681.994 52.232.313.325
313.737.390.719 332.225.979.583
So' cuo'i kv So'diiu nam
110.173.142 3.651.077.264
127.423.021 3.354.043.978
237.596.163 7.005.121.242
So' cuO'i kv So dau nam
798.410.140 798.410.140
23.506.945 23.506.94589.077.500 77.853.973
1.287.704.428 577.779.4912.995.892.000 1.036.552.872
5.194.591.013 2.514.103.421
So' cuo'i kv So' dau nam
513.719.213.231 365.424.298.6371.266.850.000
26.700.00083.262.495
513.829.175.726 366.691.148.637
Kc't chuj'cn vao1'ant: Iron a kv So cudi kv
chi phf troiig kv
71,959,094 (137,574,933) 217,744,425
671,598,635 (152,644,245) 597.236.249
742,701,794 (742,701,794)
74,531,156 (74,531,156)
1,560,790,679 (1,107,452,128) 814,980,674
(94,586,777)
1,560,790,679 (1,202,038,905) 814,980,674
CONG TY CO PHAN XAY DL/NG VA GIAO THONG BINII DUCfNGTHUYET MINH BAO CAO TAI CHINHQuy IV nam 2014
17. Thue'va eac khoan phai thu Nha Nutfc
- Thue'thu nhap ca nhan
Cong
8. Tai san ngan han khac
- Tarn tfng
Cong
9. Tmh hinh tang, giam tai san co'djnh9.1 Tai san co dinh hitu hinh
So'cuoi ky
230.634.272
So dan nam
346.910.664
230.634.272 346.910.664
So' cuoi ky
5.000.000
So'dau nam
5.000.000
^^-^^^ Nhom
Chi tieu ^^^^
1. Nguyen gia
- So dau guy- So'mua trongky
- So'giam trongky
- So cuoi ky
2. Gia tri hao mon
• So dau quy- Kha'u hao trong ky
- Gia in trongky
- So cuoi ky3. Gia tr iconlai- Soddit guy• So cuoi ky
Nha cu*a
vat kie'n true
10,355,130,349
10,355,130,349
2,881,477,924
92,139,255
2,973,617,179
7,473,652,425
7,381,513,170
May moc
thie't bi
18,060,777,404
18,060,777,404
13,726,375,869
620,787,742
14,347,163,611
4,334,401,535
3,713,613,793
PhuUng tien
van tai
17,687,974,296
17,687,974,296
16,903,054,196
77,515,551
16,980,569,747
784,920,100
707,404,549
Thie't b jdung
cu quan ly
2,480,953,187
2,480,953,187
1,909,938,667
45,528.183
1,955,466,850
571,014,520
525,486,337
Tai san co
dinh khac
1,314,511,581
1,314,511,581
1,186,931,152
14,809,371
1,201,740,523
127,580,429
112,771,058
Cong
49,899,346,817
-
-
49,899,346,817
-
36,607,777,808
850,780,102
-
37,458,557,910
-
13,291,569,009
12,440,788,907
Quyen su" dung dal da diTtfc the' chap de dam bao cho khoan vay ngan han cua Ngan hang thu'dng mai cophan dau tir va phat trien Viet Nam - Chi nhanh Blnh Difo'ng.
9.2 Tai san co dinh vo hinhTai san co dinh vo hinh la phan mem ke toan va quyen su* dung dat
*Nguycngia- S&ddti quy
- Mua trong ky
- So giam irong ky
So cuoi ky
* Gia tri hao mon- So dau quy
Khfiu hao ininjz kySo cuoi ky
* Gia tri con hii- So iliiu quy
So cuoi kv
I'htin mem may vi tinh
96,632,000
96,632,000
96,632,000
096,632,000
0
0
Quyen sff dung dat
5,499,945,81 J
5,499,945,811
766,999,218
28,060,947
795,060,165
4,732,946,593
4,704,885,646
Tong CV»8
5,596,577,811
5,596,577,811
863,631,218
28,060,947
891,692,165
4,732,946,593
4,704,885,646
- 9 -
CONG TY CO PHAN XAY DUNG VA GIAO THONG BINHTHUYET MINH BAG CAO TAI CHINH
IV nam 2014
10. Dau ttfdai ban khac
Dau tu* vao Cong ty co phan dau tu" & kinh doanh batdong san Blnh DiTo'ng
Cong
So'cuoi ky
2.000.000.000
2.000.000.000
So'dau nam
2.000.000.000
2.000.000.000
Khoan dau tu* vao Cong ty co phan dau tu* va kinh doanh bat dong san Binh Dtfdng co von dieti le70.000.000.000 VND, ty le gop von la 2,86%.
11. Chi phi tra trutfc dai ban
Tien thue daft
Gian giao, cofi'a
Cong
12. Tai san dai ban khac
Ky quy, ky cifcfc
- Ky quy 10 % gia tri nha da ban cho NH VID Public
- Ky quy GD1 thi cong TP Mtfi BD
CAng
13. Vay va nrf ngan ban
So' dauquv
4,020,009,99611,328,401
4,031,338,397
Tang troni* K£'t chuyen vao
kv chi phi trone kv0 (24,917,418)0 (11,328,401)
(36,245,819)
So'cuoi kv
3,995,092,578
3,995,092,578
So'cuoi ky So'dau nam
334.375.000
312.840.000
647.215.000
334.375.000
312.840.000
647.215.000
So cuoi kv
45.914.104.840
64.008.336.219
45.127.532.727
155.049.973.786
So dau nam
22.804.984.454
43.322.952.776
43.625.705.915
109.753.643.145
Vay ngan han ngan hang
Ngan hang thifang mai co phan hang hc'ii Viet Nam ~ Chinhdnh Blnh DiMng (i)
Ngan Hang thtidng mai co phan dau tif \>a phdt trien Viet Nam- Chi nhdnh B'mh During
Ngan Hang Shifting mai cd phan Ngoai Thififng -Chi nhdnhBlnh DMfng (ii)
C<mg ^^====^^^==== ^=^=^^^^Khoan vay Ngan hang thuUng mai co phan hang hai Viet Nam - Chi nhanh Binh DiTdng de bo sungvon Iifu dong. Khoan vay nay du*de dam bao bang bao lanh lhanh loan cua Tong Cong ty dau lu* vaphat trien cong nghiep - TNHH mot thanh vien.
Khoan vay Ngan hang muting mai co phan ngoai thu'o'ng Viet Nam - Chi nhanh Blnh Difdng de bosung von luXi dong. Khoan vay nay du"0c tin chap khong co cliim bao hang lai san.
1 Khoan vay Ngan hang thu'dng mai co phan dau UT va phat trien Viet Nam - Chi nhanh Binh DuUng debo sung von linj dong. Khoan vay nay dutfc tin cha'p va the chS'p mot phan tai san.
- 10-
CONG TY CO PHAN XAY DlJNG VA GIAO THONG 15INII Dl/CfNGTHUYET MINH BAG CAO TAI CHINHQuy IV nam 2014
Chi tie't sophdt sinh vt! cdc khoan vay va ntf ngdn hqn:
So dau QuySo tien vay phat sinhSo lien vay da tra
So' cuoi ky
127.477.523.53470.439.730.920
(42.867.280.688)
155.049.973.786
14. Phai tra cho ngvftVi ban
Phai Ira ti6n vat tif va dich vu khac
Phai tra cho cac nha thau phu
Cong
15. Ngiiol mua tra tidn trtftfc
So' cuoi ky44.313.887.096
87.985.815.171
132.299.702.267
So'dau nam
96.542.971.726
82.601.661.276
179.144.633.002
Cong ty TNHH NOVA (VN)
Khach hang ca nhan
Cong
16. Thue' va cac khoan phai nop cho nha nuYJcSo' con phai
Thuc gia tri gia tang
Thue Ihu nhap doanh nghiepCac loai thue khacC6ng
nop dilu nam
(222,227,899)
(183,779,333)
0(406,007,232)
So phai nop
trong ky
1,293,168,078
2,135,852,147
3,429,020,225
So' cuo'i ky
1.518.000.000
28.942.799.862
30.460.799.862
So da nop t ronckv
(237,735,364)
(237,735,364)
So' da u nfnn
18.744.308.512
18.744.308.512
So con phai
pop cuoLky
1,070,940,179
1,714,337,450
0
2,785,277,629
Time GTGTCong ty nop thue GTGT thco phi/dng phup khau trCr.Thuc suat ap dung: 10%ThueTNDNCong ty phai nop Ihue' thu nhap doanh nghiep cho cac khoan thu nhap linh thue vtfi thue suat 22%.Xem thuye't minh VI.9Cdc loai thue khacCong ty ke khai va nop theo qui dinh hicn hanh.
17. Phai tra ngtfoM lao dong
Luang thang 12
Cong
So cuoi ky1.654.864.903
1.654.864.903
So'dan nam2.412.941.342
2.412.941.342
- 11-
CONG TY CO PHAN XAY DI/NG VA GIAO THONG BINH DI/0NGTHUYET MINH BAG CAO TAI CHINHQuy IV nam 2014
"18. Chi phi phai tra
So'cuo'i ky
- Cong trinh nha pho mai KLH RichTown 21.273.342.200
- Cong trinh Nha Lien ke A,B,C,D
- Cong trinh Dia diem kicm hoa - Hai quan- Chi phi khac
Cong
84.140.432.458
6.106.208
105.419.880.866
So'(tau nam
1.534.358.90772.000.000
1.606.358.907
19. Cac khoan phai tra, phai nop khac
Kinh phi cong doanNhan ticn dat cpc mua nha duf an Rich town,PTMDV
Ticn bao hanh 5% giu" lai cua nha thau phu
Thue TNCN tarn thu
Tien co tu*c phai tra
Cong
20. Quy khen thutfng, phuc Itfi
Quy khcn thifcfng, phuc Idi
Cong
21. Doanh thu chtfa thi/c hien
Khach hang nop tien nha du* an Rich town
Khach hang nop tien nha du* an Nha LK A, B,C,D
Cong
So cuoi ky
92.772.546
3.816.736.000
271.063.957
186.121.159
408.549.750
4.775.243.412
SO" cuoi kv
64.897.131
64.897.131
So'cuo'i ky
30.669.072.732
64.444.090.970
95.113.163.702
22. Vo'n chu s<7 hifu22.7 Rang doi chieu bien dong ciia von chii so' hifuThong tin ve bien dong cua von chii so* hffu difcfc trinh bay d Phu luc dinh kern.22.2 Chi tie't von dan tit ciia chii sd hftu
So' cuoi ky
- Von dau itfcua nha niTdc 155.472.580.000
- Cac co dong khac 144.527.420.000
Cong 300.000.000.000
CotifcTrong ky, Cong ty co phat sinh tra co ti?c.
Co phien
So'dau nam
53.866.034
3.910.000.000
796.533.228
349.063.211
388.980.725
5.498.443.198
So'dau nam
15.024.622
15.024.622
S<Tdan nam
36.440.721.824
15.704.545.458
52.145.267.282
So'dau nam
155.472.580.000
144.527.420.000
300.000.000.000
So liTcfng co phie'u dang ky phat hanh
So'lUdng co phie'u da ban ra cong chung
So' cuf>'i ky
30.000.000
30.000.000
So'dau nam
30.000.000
30.000.000
- 12-
So cuoi ky
30.000.000
CONG TY CO PHAN XAY Dl/NG VA GIAO THONG BINH DlTO'NGTHUYHT MINH BAG CAO TAI CHINHQuy IV nam 2014
Co phieu phd thong
Co phieu ifu ddi
So lifting co phieu diftlc mua lai
Co phieu phd thong
Co phieu ifu ddi
So' lifting co phieu dang lifu hanh
Co phieu phd thong
Co phie'u ifu ddi
Mcnh gia co phieu dang liru hanh: 10.000 VND.
22.3 VCin khdc ciia chii scfhtfu
Von khac ciia chu set htfu
Cong
23. Cac quy Cong ty
30.000.000
30.000.000
So" cuo'i ky
7.271.654.085
7.271.654.085
So dau nam
30.000.000
30.000.000
30.000.000
Sr/dau nam
7.271.654.085
7.271.654.085
Chi tieu
Quy dau tiTphat trien
Quy du1 phong lai chinh
Quy khcn thiTcfng
Quy philc kfi
CQNG
So ddu quy15,685,664,007
4,357,378,677
48,239,733
16,657,398
20,107,939,815
Tang trong ky
-
-
-
0
Gidm trong ky
-
.-
-
0
Socuoi ky15,685,664,007
4,357,378,677
48,239,733
16,657,398
20,107,939,815
Muc dicli trich lap quy ddu tifphdt trien va quy dif phong tai chinh- Quy dau tifphat trien dung dc bo sung vo'n dieu le cua cong ty- Quy du" phong tai chinh dung de:
+ Bii da'p nhiJng ton that, thict hai ve tai san, cong nd khong doi diWc xay ra trong qua irinh k i n hdoanh.
+ Bu dap khoan 16 cua cong ty.-Quy khen thtfcfng phiic Idi dung de khcn thiTo'ng, nang cao dcfi song tinh than cua ngifdi lao dong.
VI. TH&NG TIN BO SUNG CHO CAC KIIOAN MUC TRINH BAY TRONG BAO CAO KET QUAHOAT DONG KINH DOANH
1. Doanh thu ban hang va cun^ cflfp dich vu
Tong doanh thu:- Doanh thu ban hang hoa
Doanh thu Bat dong san- Doanh thu hoat dong xay difngCac khoan gidm tri( doanh thu:- Gidm doanh thu hoat dong xay difng
Doanh thu thuan
166.887.699.55156.863.028.930
1.923.204.500
Kv trifle303.753.596.531
66.806.000.000236.947.596.531
221.827.523.981 303.753.596.531
Ky nay Ky trifle
- 13-
CONG TV CO PHAN XAY Dl/NG VA GIAO THONG BINH Dl/CfNGTHUYET MINH BAO CAO TAI CHINHQuy IVniim2014
Trong do:- Doanh thu thudn ban hang hoa- Doanh thu thudn kinh doanh bat dong sdn 166.887.699.551 66.806.000.000- Doanh thu thudn hoat dong xdy dung 54.939.824.430 236.947.596.531
2. Gia vo'n hang ban
- Gia von cua hang hoa- Gia von Bat dpng san
Gia vo'n cua hoal dong xay difng
Cong
3. Doanh thu hoat donS tai chinh
Lai tien gift co ky han
Lai tien gui khong ky han
Cong
4. Chi phi tai chinh
Chi phi lai tien vay
Cong
5. Chi phi ban hang
Chi phi lai tien vay
Cong
156.596.490.68752.253.341.668
Ky trtftfc
55.448.980.000203.318.192.268
208.849.832.355
Kv nav57.150.279
15.362.098
72.512.376
Ky nay
3.026.428.169
3.026.428.169
Ky nav
94.586.777
97.586.777
258.767.172.268
Ky tnA'/c
199.014.169
29.191.231
228.205.400
Ky trifik
1.368.785.289
1.368.785.289
Ky tririk
75.371.901
75.371.901
6. Chi phi quan ly doanh nghiep
Chi phi nhan vien
Chi phi khau hao tai san co' dinh
Chi phi khac
Kv nay
1,377,071,807
69,731,208
390,553,665
1,837,356,680
Ky trifle
1,329,590,442
71,628,576
652,208,973
2,053,427,991
7. Thu nhap khac
Hoan nhap bao hanh cac cong trinhThu nhap khac
Cong
K V Vy nav2.148.039.7651.150.560.5673.298.600.332
Kv triffo2.722.553.142
78.773.2062.801.326.348
- 14-
CONG TY CO PHAN XAY DllNG VA GIAO THONG BINH DlfcfNGTHUYET MINH BAO CAO TAI CHINHQu?IVnam2014
8. Chi phi khac
- Chi phi khac
Cong
Ky nay250.470250.470
Kv tru'o'e596.243.326
596.243.326
9. Chi phf thue' thu nhap doanh nghiep hien hanh
Kv navTong Idi nhuan ke loan tnfdc thue
Cac khoan dieu chmh tang, giam Idi nhuan ke'loan de xac dinh Idi nhuan chiu thud' thu nhapdoanh nghiep:
Cac khoan dieu ch'inh tang (giam)
- Nop phat vi pham hanh chdnh ve thue
Thu nhap chiu thue
Thue' sua't thue thu nhap doanh nghiepThue thu nhap doanh nghiep ndrn 2012 theo KLTT thue2012 ngay 25/09/2013Thue thu nhap doanh nghiep phai nop theo thue suatpho thong
Tong chi phi thue'thu nhap doanh nghiep hienhanh
Lo*i nhuan sau thue' thu nhap doanh nghiep
1 O.Lai co" ban tren co phie'u
Ldi nhuan ke'toan sau thue thu nhap doanhnghiep
Cac khoan dieu chmh lang, giam Idi nhuan keloan de xac dinh Idi nhuan phan bo cho codong sd hffu co phieu pho ihong:
Ldi nhuan phan bo cho co dong so* hu"u cophieu pho thong
Co phieu pho thong dang linj hanh bmh quantrdng nam
Lai c<f ban tren co phieu
1 I.Chi phf san xua't kinh doanh theo yen to
11.390.182.238
22%
2.505.840.092
2.505.840.092
8,884.342.146
Ky nay
8.884.342.146
8.884.342.146
30.000.000
296
Kv tru-.'/c
39.780.735.735
596.243.326
40.376.979.061
25%
3.087.119.902
10.094.244.765
13.181.364.667
26.599.371.068
Ky tnuk
26.599.371.068
26.599.371.068
30.000.000
887
Ye'u to' chi phf
• Chi phi nguyen vat lieu
• Chi phi nhan cong
• Chi phi kha'u hao
• Chi phi dich vu mua ngoai
• Chi phi khac bang tien
CQNG
Kv nav
198.683.112.058
10.267.599.237
878.841.050
1.930.340.620
1.668.366.995
213.428.259.960
Kv trrfrfc
47.599.419.389
15.614.281.801
1.403.869.481
106.763.505.919
6.022.513.367
177.403.589.957
- 15-
CONG TY CO PHAN XAY DUNG VA GIAO THONG BINH DL/O'NGTHUYET MINH BAG CAO TAI CHINH
IV nam 2014
VII. NH0NG THONG TIN KHAC1. Giao dich voM cac hen lien quanGiao dich vdi cac thanh vien quan ly chu chot va cac cd nhdn co lien quanThu nhap cua cac thanh vien quan ly chii chot nhir sau:
Tien Itfdng
Bao hicm xa hoi, bao hie'm y te, bao hiem that
nghifp (10,5%)Tien thifdng
Cong
Ky nay
338.160.000
10.395.000
168.269.230
Ky truVtc
328.881.300
8.835.000
106.257.100
516.824.230 443.973.400
Cac ben Hen quan khdc vfti Cong ty gom:Hen lien quanTong cong ty Dau Tif va Phal Trien Cong Nghiep - TNHH MTVCong ty CP Kinh doanh va Phat Irien Bmh diTrtng (TDC)Cong ty CP Be long Becamex (ACC)Cong ty CP Phat trien Do thi (UDJ)Cong ty co phan difdc BecamexCong ty co phan phat trien ha tang ky thuat (IJC)Cong ty co phan cu"a so mua xuanCong ty co phan vat lieu xay difng Becamex (CMC)Cong ty CP VLXD Becamex (BMC)Cong ty CP CLB Bong Da BDCong ty lien doanh TNHH KCN Viet Nam - Singapore (VSIP)Cong ly co phan henh vien My PhutfcCong ty Co phan DuXfc BecamexCong ty TNHH Becamex Tokyti
Mo'i quan heCong ly meCong ly cting tap doiinCong ty cung tap doanCong ty cung tap doanCong ty cung tap doanCong ty cung tap doanCong ty cung tap doanCong ty cung tap doanCong ty cung tap doanCong ty cung tap doanCong ty lien ke'l vtfi Cong ty meCong ly cung tap doanCong ty cung tap doanCong ty l ien ke't vc'ii Cong ly me
Cac nghiep vu phat sinh trong nam giffa cong ty vdi cac ben lien quan nhu1 sau:
Ky nay
45.291.739.632Tong cong ty D3u Ttf va Phat Trien Cong Nghiep -TNHH mot thanh vienXay difng cac cong trinhPhi dich vu
Ky trink
239.065.143.496
45.204.801.109 237.275.938.63686.938.523 1.789.204.860
Cong ty TNHH Becamex Tokyu
C6ng ty Co phiin Benh Vien My Phu"o'c
C6ng ty CP Be tong Becamex (ACC)Mua co'ngThi cong belong nhira nong
Cong ty CP CLB Bong da Binh
Cong ty CP VLXD BecamexMua gach
10.327.448.014 (1.848.574.254)
(219.015.455)
1.705.328.886 264.831.655
4.654.551.539
66.000.000
611.879.000
- 16-
CONG TY CO PHAN XAY DlfNG VA GIAO THONG BINH DlTCfNGTHUYET MINH BAG CAO TAI CHINHQuy IV nam 2014
Cong ty Kinh doanh & phat trien Binh DuV/ng 162.197.551Mua nguyen vat lieu
Cong ty CP Phat trien Do thi (UDJ)Mua be long tuUi 11.093.310.917Thu" mau belongThi cong bang qiuing cao
Cong ty CP VLXD Becamex (CMC)Muagach 761.594.250
Cong ty CP Khoang san Becamex (BMC)Mua da 858.863.885
CN Cong ty CP KD & PT BO - XN Be long TS MPMua be long 5.334.194.885
Cong 63.201.290.212 254.928.203.789
Ngoai ra, Tong Cong ty dau tif va phat trien Cong nghiep - TNHH mot lhanh vien con bao lanh cho cackhoan vay cua Cong ty tai Ngan hang Ihifdng mai co phim hang hai - Chi nhanh Binh DiTdng (xemthuye't minh so V.I2).
Gia hang hoa va dich vu cung cap cho cac ben lien quan la gia thoa thuan. Viec mua hang hoa va dichvu tvfcac ben lien quan diTcfc thifc hien theo gia thoa thuan.
Tai ngay kel thuc nam, cong no" vtfi cac ben lien quan nhif sau:
So'cuoi ky S_f^_dau namTong cong ty Ban Tit va Phat Trien Cong Nghiep -TNHH mot thanh vien
Phai Ihu lien xay dyng cac cong trinh 122.945.475.335 250.721.579.622
Tienda'ldvranTTTMMyPhu-(3c2 798.410.140 798.410.140
Cong 123.743.885.475 251.519.989.792
Cong ty H6n doanh TNHH KCN Viet Nam Singapore(VSIP)
Xay dirng cong trinh 4.069.717.916 1.515.340.891
Cong ty TNHH Beeamex Tokyu 4.417.912.615 3.003.326.063
Cong ty co phan benh vien My PhuY'/c
Xay dung cong trinh 5.863.206.811 6.104.123.812
Cong ty co phan dutfc va vfit t tfy te'Binh du*o*ng
Xay dirng cong trinh 801.421.464 921.729.100
- 17 -
CONG TY CO PHAN XAY Dl/NG VA GIAO THONG BINH Dl/CfNGTHUYET MINH BAO CAO TAI CHINHQu#IVnam20I4
Congm/phaithu 138.896.344.281 263.064.509.668
Tong cong ty Dan Tif va Phdt Trien Cong Nghiep -TNHH mot thanh vienPhi q u a n l y , lien dicn 7.959.153.931 7.717.184.142
Cong ty CP Kinh doanh va Phat trien Binh duYfng(TDC)Mua nguyen vat lieu 3.599.216.396
COng ty lien doanh TNHH KCN Viet Nam -SingaporeMuadien 4.941.268
Cong ty CP CLB Bong Da BD
Cong ty CP Be long Becamex (ACC)Mua cong 2.285.000.176 1.731.939.633Thi cong betong nhya nong 13.037.704.328 13.173.002.040
Cong ty CP Phat trien Do thi (UDJ)
Mua be long ttftfi 19.303.147.303
Cong ty CP DI/0C BECAMEX
Trambienap 120.307.636
Cong ty CP VLXD Becamex (CMC)
Mua nguyen vat lieu 2.431.294.500 3.485.232.087
Cong ty co phan Cihi so mua xuan
Mua cu-a so 5()0.0()0.0()0
Cong ty CP Khoang san Becamex (BMC)
Mua nguyen vat lieu 1.092.200.880 858.863.885
CN Cong ty CP KD & PT BD - XN Be tong TS MP
Mua be tong 8.396.565.535
Cong n<; phai tra 35.201.919.350 50.493.834.390
Cac khoan no* phai thu khong co dam bao va se difdc thanh toan bang ticn. Khong co khoan du" phongphai thu kho doi nao dutfc lap cho cac khoan phai thu tu" cac ben lien quan.
2. Thong tin ve bo phanHoat dong chinh cua Cong ty la boat dong xay diTng va boat dong kinh doanh cua Cong ty chii ye'u 6" khuvifc phia Nam.
3. Quan ly riii ro tai chinh
- 18-
CONG TY CO PHAN XAY DLfNG VA GIAO THONG BINHTHUYHT MINH BAO CAO TAI CHINHQuy IV nam 2014
' To ng quail
Hoat dong cua Cong ty phai sinh cac rui ro lai chinh sau: rui ro tin dung, rui ro thanh khoan va rui ro thitriTdng. Ban Tong Giam doc chiu trach nhiern trong vice thie'l lap cac chinh sach va cac kiem soat nhiimgiam thieu cac riii ro tai chinh cung nhtfgiam sat vice thu*c hien cac chinh sach va cac kiem soat da ihicllap. Vice quan ly rui ro doVc tliifc hien chu yeu bdi Phong Ke' toan - Tai chinh iheo cac chinh sach vacac thu luc da dtfdc Ban Tong Giam doc phc duyet.
Rui ro tin dung
Rui ro tin dung la rui ro ma mot ben tham gia trong hdp dong khong co kha nang thUc hien difdc nghia vucua minh dan den ton that ve tai chinh cho Cong ty.
Cong ty co cac rui ro tin dung phat sinh chu yeu tCfcac khoan phai thu khach hang va lien giri ngan hang.
Plidi thu khdch hang
DC quan ly nd phai thu khach hang, Ban Tong Giam do'c da ban hanh qui che'ban hang vdi cac qui dinhchat chc vc cac do'i tifcfng mua hang, dinh niu"c ban hiing, han mu'c nd va thcfi han ncf mot each cu the.Hang thang Ban Tong Giam do'c thifc hien kiem tra viec tuan thu qui die' ban hang nay. Ngoai ra, nhanvien phong ke' loan thu*C!ng xuyen thco doi nd phai thu de don doc thu hoi.
Cong ty cd rui ro tin dung tap trung lien quan den Tong Cong ty dau tif va phat trien cong nghiep -TNHH mot thanh vien (Cong ty me) v6"i sod i fnd tai ngay 31 lhang 12 nam 2014 chicm 39.19% long sodifnd phai thu (tai ngay 31 lhang 12 nam 2013 chicm 75,47%).
Tien gift ngdn hang
Cac khoan tien gu"i ngan hang co ky han va khong co ky han cua Cong ty dutfc giri tai cac ngan hangtrong nu'dc. Ban Tong Giam doc khong nhan thay co rui ro tin dung trong yen nao tu" cac khoan tien gifi
nay.Mu'c do riii ro tin dung toi da doi vdi cac tai san tai chinh la gia tri ghi so cua cac tai san tai chinh (xemthuye't minh so'VII.4 ve gia iri ghi so ciia cac tai san tai chinh).
Ta't ca cac tai san tai chinh ciia Cong ty deu trong han va khong bi giam gia tri
Riii ro thanh khoan
Rui ro thanh khoan la rui ro Cong ty gap kho khan khi thUc hien nghia vu tai chinh do thie'u tien.
C6ng ty quan ly rui ro thanh khoan thong qua cac bicn phap: thifdng xuyen theo doi cac yeu cau vethanh toan hien tai va dif kien trong lifdng lai de duy tri mot Iifcfng tien cung nhu1 cac khoan vay cf mu'cphii hdp, giam sat cac luong tien phat sinh thifc tc vdi du" kien nham giam thieu anh hifSng do bie'n dongciia luong tien.
Thdi han thanh toan cua cac khoan no" phai tra tai chinh phi phai sinh diTa tren thrfi han thanh loan Iheohdp dong tiT I nam trd xuong.
Ban Tong Giam doc cho rang muTc do riii ro do'i vdi vice tra nd la lha'p. Cong ly co kha nang lhanh toancac khoan nd den han tu" dong tien tif hoat dong kinh doanh va tien thu tu" cac tai san tai chinh dao han .
Rui ro thi triftfng
Rui ro thi trifdng la rui ro ma gia tri hdp ly hoac cac luong tien trong lifting lai cua cong cu tai chinh scbid'n dong iheo nhifng thay doi cua gia thi lrutmg.
Rui ro thi trifdng lien quan den hoat dong cua Cong ly gom: rui ro lai sua't va riii ro gia hang hoa.
Cac danh gia dirdi day lien quan den linh hinh tai chinh ciia Cong ly lai ngay 31 thang 12 nam 2014 vangay 31 lhang 12 nam 2013 iren cd sd gia tri nd thuan. Mu'c thay doi cua lai sua't, gia hang hoa siV dungde phan tich do nhay du*dc difa tren viec danh gia kha nang co Ihe xay ra trong vong mot nam tdi vdi cacdieu kien quan sat difdc cua Ihi tru'dng tai thdi diem hien lai.
- 19-
CONG TY CO PHAN XAY DUNG VA GIAO THONG I5INH Dl/CfNGTHUYET MINH BAO CAO TAI CHfNHQu5>IVnam2014
Rui ro lai suat
Rui ro lai suat la rui ro ma gia iri hdp ly hoac cac luong lien trong lifting lai cua cong cu tai chinh se biendong theo nhffng thay do'i cua lai suat thi trirdng.
Rui ro lai suat cua Cong ty chu yeu lien quan den cac khoan vay co lai suift tha noi.
Cong ty quan ly rui ro lai sua't bang each phan tich tmh hinh thi trtfSng de difa ra cac quyel dinh hdp lytrong viec chpn thdi diem vay va ky han vay thich hdp nham co difdc cac lai sual co Idi nhat cung nhifduy tri cd cau vay vdi lai suat lha noi va co dinh phu hdp.
Cong ty co cac khoan vay co lai suat tha noi tai ngay 31 thang 12 nam 2014 la 155.049.973.786 VND (laingay 31 thang 12 nam 2013 la 109.753.643.145 VND).
Cong ty danh gia mu"c do anh hu'dng do bien dong cua lai suat den Idi nhuan sau thue va von chii sd hffucua cong ty khong dang ke.
Rui ro ve gia hang hoa.
Cong ty co rui ro vc su* bien dong cua gia hang hoa. Cong ly quan ly rui ro ve gia hang hoa bang eachtheo doi chat che cac thong tin va tinh hinh co lien quan cua thi trirdng nhhm quan ly thdi diem muahang, ke hoach sanxuat va md'chang ton kho.mot each hdp ly.
Tai san dam bdoCong ty khong co tai san tai chinh the' chap cho cac ddn vi khac cung nhu" nhan lai san the chap lu" cacddn vi khac tai ngay 31 thang 12 na"m 2014.
4. Gia tri hrfp ly cua tai san va ntf phai tra tai chinh
Tai san tai chinhGi;i tri ghi so
So' cuo'i ky So' dfiii nam
Gja go'c Dtf phong Gia goc_ phong
Gia t r j hrfp ly
So'cum kv Sii'dilu niiniTien va cac khoan IiTifngdating ti^n 19.655.X01.245
Phai thii khach hiing 313.737390.719
Cac khoan phai thii kh^c 1.469.132.085Tai san tai chinh s;Tn sangdel ian
Cyng
28.^79.047.461
332.223.979.5832.514.103.421
336.862.324.048 365.619.130.465
19.655.801.245 28.879.047.461
313.737.390.719 332.225.979.5X3
1.469.132.085 2.514.103.421
336.S62.324.048 365.619.130.465
Nff phai tra tai chinh
Phai tra ngirdi ban
Vay va no"Cac khoan phai tra khac
Cong
Gia tri ghi sG*
SO' cuo'i ky So'dauna m
Gia tri ho"p ly
So'cuo'i ky So'dau nam
132.299.702.267
155.049.973.786
109.916.230.573
179.144.633.002
109.753.643.145
5.498.443.198
132.299.702.267 179.144.633.002
155.049.973.786 109.753.643.145
109.916.230.573 5.498.443.198
397.265.906.626 294.396.719.345 397.265.906.626 294.396.719.345
Gia tri hdp ly cua cac tai san tai chinh va nd phai tra tai chinh difdc phan anh theo gia tri co the diTdechuye'n doi irong mot giao dich hien tai gitfa cac ben co day du hieu bict va mong muon giao dich.
Gia In hdp ly cua lien va cac khoan tifdng difdng lien, phai ihu khach hang, cac khoan phai Ihu khac,vay, phai tra ngifdi ban va cac khoan phai tra khac ngan han Itfdng difdng gia tri so sach (da tru1 dtf phongcho phan tfdc tinh co kha nang khong thu hoi dUdc) cua cac khoan muc n^y do co ky han ng;1n.
-20-
CONG TY CO PHAN XAY Dl/NG VA GIAO THONG 15INH DLfCfNGTHUYET MINH BAG CAO TAI CHINHQuy IVnam2014Cong ly chtfa thifc hien danh gia chinh thtfc cac tai san tai chinh sftn sang de ban chua niem yet. Tuynhien, Ban Tong Giarn doc danh gia gia tri hdp ly cua cac tai san tai chinh nay khong co sir khac bicttrong yeu so vdi gia tri ghi so.
VIII. MQT SO CHI TIEU SO SANH DANH GIA KHAI QUA!KET QUA KINH DOANH CUA DOANH NGIIIEP
THl/C TRANG TAI CHINH VA
Ch'i lieu
1. Cof cau tai san va erf ca'u nguon von
/./ C(f ca'u tai san
- Tai san ng&n han/ Tong so tai san
- Tai san dai han/ Tong so tai san
1.2 Cd 'ca'u nguon von
No* phai tra/ Tong nguon vo'n
Nguon von chu so" hiTu/ Tong nguon von
2. Kha nang thanh toan
2.1 Kha nang thanh loan hien hanh
2.2 Kha nang lhanh loan ml ngan han
2.3 Kha nang thanh toan nhanh
3. Ty suS't sinh l#i
3.1 Ty suat Icfi nhuan tren doanh thu
Ty suat leu' nhuan triTdc thue trcn doanh thu thuan
Ty sua't Irfi nhuan sau thue tren doanh thu thuan
3.2 Ty suat lo"i nhuan tren tong tai san
Ty sua't Idi nhuan tru"6c thue' tren tong tai san
Ty suat Idi nhuan sau thue tren long tai san
3.3 Ty suat Itfi nhuan sau thue tren nguon vo'n chit st'f hitu
Difn
vi link
%
%
%
%
Lan
Lan
Lan
%
%
%
%
%
A'v
nay
0.97
0.03
0.60
0.40
1.97
1.97
0.05
5.13
4.01
1.30
1.01
2.54
Ky
tnft'fc
0.96
0.04
0.52
0.48
2.16
2.15
0.08
4.4K
8.64
1.72
3.03
7.15
NGltffl LAP BIEU KE TOAN
Lifting Thi Quynh Hoa
Olnam2015.DOC
-21 -
CONG TY CO PHAN XAY D^NG VA GIAO TH6NG BINH Dl/dNG
THUYET MINH BAO CAO TAl CHINHQuy 4 nam 2014Phu luc 1: Bang bie'n dong nguon v6n chu sd hilu
Von dautu1 cua CSH
Von khaccua CSH
Quy dau tu1
phat Men
Quy du" phong
tai chinh
Lc/i nhuan chtfa
phan pho'iTong cong
So du" dau nnm tru*dfc
- Led nhuan tang trong ky- Trich lap cac quy
- Chi thu lao HDQT, thi* ky va Ban di^u hanh- Tra c6 tu-c nam 2012So du" cuoi nam tn/oTc
So' du* dau nam nay- Lcfi nhuan tang trong ky
- Trich lap cac quy- Chi thu lao HDQT, thu1 ky va Ban dieu hanh
- Tra co nJc nam 2013
So' du" cu6'i ky
300.000.000.000 7.271.654.085 11.741.299.133 3.371.287.458
2.062.147.954 515.536.989
51.553.698.85847.055.423.012(5.803.698.858)
(750.000.000)(45.000.000.000)
373.937.939.53447.055.423.012(3.226.013.915)
(750.000.000)(45.000.000.000)
300.000.000.000 7.271.654.085 13.803.447.087 3.886.824.447 47.055.423.012 372.017.348.631
300.000.000.000 7.271.654.085 13.803.447.087 3.886.824.447
1.882.216.920 470.554.230
47.055.423.012
19.797.601.825
(5.176.096.531)
(720.000.000)(39.000.000.000)
372.017.348.63119.797.601.825
(2.823.325.381)
(720.000.000)(39.000.000.000)
300.000.000.000 7.271.654.085 15.685.664.007 4.357.378.677 21.956.928.306 349.271.625.075
BinhD 01 nam 2015
Ltfrfng Thi Quynh Hoa
Ngu*6*i lap bi£\
Ho Minh Diem Thuytoan tru*<h\
Nguyen Kim Tien
To'ng Giam d6'c
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