CONG TY CO PHAN PHAT TRIEN £>6 THI Dja chi: C 1-2-3 duong DT6, khu Li6n hop CN-DV Binh Duong, P. BAO C A P TAI CHINH QUY IV N A M 2012

Hoa Phu, TP Thu Dau M$t, tinh Binh Duong

BAN THUYET MINH BAO CAO TAI CHINH Quy IV nam 2012

I. B^C ©l£M HOAT DpNG CUA CONG TY

1. Hinh thiic so* hun von : Cong ty co phan.

2. Llnh vyc kinh doanh : San xuh, djch vy, thuong mai.

3. Nganh nghe kinh doanh : San xuat be tong tr$n sin; Dau tu xay dung va kinh doanh co so ha tang ky thuat khu cong nghifp, khu dan cu va do thi; Kinh doanh bat d§ng san, cho thu£ nha 6\ can hp, nha xucrng \k van ph6ng; Djch vy moi gioi bit dpng san; San lap m|t bang; Tu van, thi&t k l , giam sat, thi cong, xay dyng va hang trang trf npi that.

4. Nhan vien Tai ngay 31 thang 12 nam 2012, Cong ty co 119 nhan vien dang lam vi§c (cu6i quy trade la 119 nhan vien).

5. B§c diem hoat dpng cua doanh nghi§p trong nSm c6 anh hudng den Bao cao tai chinh Doanh thu va lpi nhu|n qu^ nay chit y£u tu tu hoat dpng san xuat be tong. Tuy nhiSn, lpi nhu$n tCr hoat dpng san xudt be tong giam so voi cun| ky nam trade do tinh hinh chung ciia nha kinh te khong dupe thuan lpi, nhat la n^anh san xuat nguyen v§t lifu xay dyng, ngoai ra tir nam 2012 nganh san xuat be tong cua Cty bat dau chju thue TNDN sau 3 nam dupe mien.

n. NAM TAI CHINH, DON V} TlfeN T$ SU* DVNG TRONG K& TOAN

1. NSm tai chfnh Nam tai chinh cua Cdng ty bit dau tir ngay 01 thang 01 va ket thiic vao ngay 31 thing 12 hang nam.

2. Don vj tien t£ su dyng trong ke to an Don vj tiin t? sir dung trong ke toan la Dong Vi?t Nam (VND).

in. C H U A N M L T C V A cut D O K £ T O A N A P D V N G

1. Chuan myc va Chi dp ke toan ap dyng C6ng ty ap dung Che dp kk toan doanh nghi^p Vi?t Nam dupe ban hanh theo Quyet djnh s6 15/2006/QD-BTC ngay 20 thang 3 nam 2006 cua Bp tracing B§ Tai chinh va cac Thong tu hucmg dan thyc hi?n Chuin myc va Che dp ki toan cua BO Tai chinh.

2. Tuyen bo ve vifc tuan thu Chuan mux ke toan va Chi d? ke toan Ban T6ng Giam doc dam bao da tuan thu yeu cau ciia cac Chuin myc k£ toan va Chi d$ ke toan doanh nghi?p Vi#t Nam dupe ban hanh theo Quylt djnh so 15/2006/QD-BTC ngay 20 thang 3

Ban thuya minh nay la mdt bp phdn hop thtmh va phai dupe doc cimg vtH Bdo cdo tai chinh 1/20

CONG TY CO PHAN PHAT TRIEN DO THI Dja chi: C 1-2-3 duong DT6, khu Li6n hop CN-DV Binh Duong, P. Hoa Phu, TP Thu Dau M$t, tinh Binh Duong BAO C A P TAI CHINH QUY 4/2012

nam 2006 ciia Bp tradng BO Tai chinh cung nhu cac Th6ng tu hucmg din thue hi?n Chuin myc va Chi dO k l toan cua BO Tai chinh trong vi£c l$p Bao cao tai chinh.

3. Hinh thue ke toan ap dung Cong ty su dung hinh thiic k l toan nh$t ky chung.

IV. CAC CHINH SACH KE TOAN AP DUNG

1. Car so lap Bao cao tai chfnh Bao cao tai chinh dupe I|p tren co sd k l toan d6n tich (trir cac thong tin lien quan din cac luong tiin).

2. Tiin va ttrong duong tiin Tien va cac khoan tuong duong tiin bao gom tiin m$t, tiin gui ngan hang, tiin dang chuyen va cac khoan dau tu ngan han co thdi han thu hoi ho§c dao han khdng qua 03 thang k l tir ngay mua, di dang chuyin doi thanh mOt luong tiin xac djnh cung nhu khong c6 nhilu rui ro trong vi$c chuyin d6i thanh tiin.

3. Hang ton kho Hang t in kho ducrc xac djnh tren ca so* gia g6c. Gia goc hang t in kho bao glm chi phi mua, chi phi che bien va cac chi phi lien quan tryc tiep khac phat sinh de co dupe hang ton kho d dja dilm va trang thai hi$n tai. Chi phi quyln sur dyng dat, cac chi phi tryc tilp va cac chi phi chung co lien quan phat sinh trong qua trinh diu tu xay dyng bat dOng san.

Gia gle hang t in kho dupe tinh theo phuong phap nh$p trudc, xuit trudc va dupe hach toan theo phuong phap kS khai thuong xuyen.

4. Cac khoan phai thu thuong mai va phai thu khac Cac khoan phai thu thuong mai va cac khoan phai thu khac dupe ghi nh§n theo h6a don, chung tu.

Dy phong phai thu kho d&i dupe l£p cho tung khoan np phai thu kh6 doi can cd vao tudi np qua han cua cac khoan np ho$c dy ki ln miic ton that co thi xay ra, cy thi nhu sau: • D6i vdi np phai thu qua han thanh toan:

- 30% gid trj d6i vdi khoan np phai thu qua han tir tren 06 thang den duch* 01 nam. - 50% gia tr| doi vdi khoan np phai thu qua han tir 01 nam den dudi 02 nam. - 70% gia trj doi vdi khoan np phai thu qua han tir 02 nam den dudi 03 nam.

100% gia trj doi vdi khoan np phai thu qua han tir 03 nam trd len. • D6i vdi np phai thu chua qua han thanh toan nhung khd c6 kha nang thu hoi: can cii vao dy

kiln muc ton that d l ]$p dy ph6ng.

5. Tai san co djnh hfru hinh Tai san co djnh htru hinh dupe thi hi?n theo nguyen gia tar hao m6n luy k l . Nguyen gia tai san co djnh htru hinh bao gom toan bp cac chi phi ma Cong ty phai bo ra d l cd dupe tai san co djnh tinh din thdi dilm dua tai san do vao trang thai sin sang sir dung. Cac chi phi phat sinh sau ghi nh^n ban dau chi dupe ghi tang nguyen gia tai san c6 djnh nlu cac chi phi nay chac chin lam tang lpi ich kinh t l trong tuong lai do sir dung tai san do. Cac chi phi khong thoa man dilu ki^n tren dupe ghi nh|n ngay vao chi phi.

Ban thuyet minh nay Id m$t bp phQn hop thanh va phai dupe doc cung vdi Bdo cdo tdi chinh 2/20

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Khi tai san co dinh huru hinh dupe ban hay thanh ly, nguyen gia va khau hao luy ke duyc xda so va bit ky khoan lai lo nao phat sinh do vi$c thanh ly deu dupe tinh vao thu nh£p hay chi phi trong nam.

Tai san co djnh huu hinh dupe khau hao theo phuong phap dudng thang dua tren thdi gian hiru dyng udc tinh. S6 nam khau hao cua cac loai tai san c6 djnh hiru hinh nhu sau: Loai tai san co dinh So nam Nha cura, v|t kien true 05 - 35 May m6c va thiet bj 05 -10 Phuong tifn v$n tai, truyen din 07-10 Thiet bj, dyng cy quan ly 04 - 08 Tai san co djnh hiru hinh khac 04 - 05

6. Tai san thue boat dpng Cong ty la bin cho thue Doanh thu cho thue hoat dpng dupe ghi nh$n theo phuong phap dudng thing trong suot thdi gian cho thud. Chi phi tryc tiep ban din d l tao ra doanh thu tir nghifp vy cho thue hoat d§ng dupe ghi nh$n ngay vao chi phi khi phat sinh ho$c phan bo dan vao chi phf trong suot thdi han cho time" phu hpp vdi vifc ghi nh$n doanh thu cho thuS hoat d$ng.

7. Tai san co djnh vo hinh Tai san c6 djnh vd hinh dupe thi hi$n theo nguyen gid tru hao m6n luy ke. Tdi san co djnh vd hinh cua C6ng ty bao g6m:

Quyen sir dyng ddt Quyen sd dung dit Id toan b$ cac chi phi thyc t l C6ng ty da chi ra c6 Hen quan tryc tilp tdi dit sd dyng, bao gom: tiin chi ra d l c6 quyen sur dung dit, chi phi cho din bu, giai phong m$t bang, san lap m£t bang, 1| phi trudc ba,... Quyen sd dung dit dupe khau hao trong 50 nam.

Phan mint may tinh Gid mua cua phan m!m mdy tinh md khdng phai Id mpt bp phan gin kit vdi phan cung ed lien quan thi dupe v ln hod. Nguyen gid cua phan mlm mdy tinh Id toan bp cac chi phi md C6ng ty dd chi ra tinh din thdi dilm dua phan mlm vdo sir dung. Phan mlm mdy tinh dupe khiu hao theo phuong phdp dudng thing trong 05 nam.

Chi phi thiit ke trang web Chi phi thilt ke trang web bao gbm tit cd ede chi phi lien quan tryc tiep din vi§c thilt l$p trang web. Chi phi ndy dupe khiu hao theo phuong phdp dudng thing trong 03 nam.

8. Chi phi di vay Chi phi di vay dupe ghi nh$n vdo chi phi khi phdt sinh. Trudng hpp chi phi di vay liftn quan tryc tilp din vi?c dau tu xay dung ho$c sdn xuat tai san dd dang can cd mpt thdi gian du dai (tren 12 thdng) de cd thi dua vao sd dung theo myc dich djnh trudc ho§c ban thi chi phi di vay ndy dupe vln h6a.

Doi vdi cac khoan von vay chung trong dd cd sd dung cho myc dich dau tu xdy dung hofcc san xuat tdi san dd dang thi chi phi di vay vln hda dupe xdc djnh theo ty I? v ln hda doi vdi chi phi luy k l binh quan gia quyln phat sinh cho vi?c dau tu xay dung co ban ho&c san xuit tai san dd. Ty 1? vln

Ban thuyit minh nay Id mpt bd phdn hop thanh vd phdt dupe doc cung vdi Bdo cdo tdi chinh 3/20

CONG TY CO PHAN PHAT TRIEN £>6 THJ Dja chi: C 1-2-3 dudng DT6, khu Lien hop CN-DV Binh Duong, P. H6a Phu, TP Thu Dau Mpt, tinh Binh Duong BAO C A P TAI CHINH QUY 4/2012

hda dupe tinh theo ty If lai suit binh quan gia quyen cua cac khoan vay chua tra trong nam, ngoai trir cac khoan vay rieng bif t phuc vy cho myc dich hinh thanh mpt tai san cu thi.

9. Dau tu tai chinh Cac khoan dau tu vao chung khoan, cong ty con, cong ty lien kit va co sd kinh doanh d6ng kiem soat dupe ghi nh$n theo gid goc. Ti in ldi, co tdc, lpi nhu^n cua cac ky trudc khi khoan dau tu dupe mua dupe hach toan giam gia trj cua chinh khoan dau tu d6. Tien lai, cd tire va lpi nhuan cua cac ky sau khi khoan dau tu dupe mua dupe ghi nh|n doanh thu.

Dy phdng cho cac khoan dau tu vao to chdc kinh te khac dupe trich l§p khi cac to chdc kinh te nay bj 16 (tru trudng hpp lo theo ke hoach da dupe xac dinh trong phuong an kinh doanh trudc khi dau tu) vdi mdc trich l^p bang chenh If eh giua von gdp thue t i cua cac ben tai td chdc kinh te vd von chu sd htru thyc c6 nhan (x) vdi ty 1? gdp v6n cua Cdng ty so vdi ting s6 v6n g6p thue te cua ede ben tai t6 chdc kinh te.

Khi thanh \f mOt khoan dau tu, phan chenh lfch giua gid trj thanh ly thuan vd gid trj ghi sd dupe hach toan vdo thu nh$p ho$c chi phi.

10. Cbi phf phai tra Chi phi phai tra dupe ghi nh£n dua tren ede udc tinh hpp v i s6 tiin phai tra cho cac hang hda, dich vu dd sd dung.

11. Trich l$p quy dy phdng trp* cap mat vifc 1dm vd bdo hiim that nghif p Quy dy phdng trp cap mat vif c lam dupe dung d i chi tra trp cap thdi vif c cho ngudi lao dpng cd thdi gian lam vifc td 12 thing trd len tfnh din ngdy 31 thang 12 nam 2008 tai Cdng ty. Mdc trich quy dy phdng trp mdt vifc lam Id 03% quf luong 1dm co sd ddng bao hiem xd h$i vd dupe hach toan vdo chi phi theo hudng dan tai Thong tu 82/2003/TT-BTC ngdy 14 thang 8 nam 2003 cua BO Tdi chinh. Trudng hpp quy dy phdng trp mat vifc lam khdng du de chi trp cap cho ngudi lao dOng thdi vifc trong nam thi phan chinh If ch thiiu dupe hach toan vao chi phi.

Theo Luat bdo hiim xd hpi, k i td ngdy 01 thang 01 nam 2009 ngudi sd dung lao dpng phai ddng quy Bdo hiem that nghifp do C P quan Bao hiim xd hOi Vi^t Nam quan ly vdi ty If 01% cua mdc map hem giua luong co ban cua ngudi lao dpng hodc 20 lan mdc luong t6i thiiu chung dupe Chinh phii qui djnh trong timg thdi ky. Vdi vifc dp dung chi dO bao hiim thit nghifp ngudi sd dyng lao dpng khdng phai trich lgp du phdng trp cap mat vifc lam cho thdi gian 1dm vifc cua ngudi lao dpng td ngay 01 thang 01 nam 2009. Tuy nhien trp cap thdi vifc trd cho ngudi lao dpng du dieu ki?n cho thdi gian lam vifc trudc ngdy 01 thang 01 nam 2009 Id mdc luong binh quan trong vdng sdu thang l i in k i trudc thdi diem thdi vifc.

Quy dy phdng trp cap mat vifc lam dupe xd ly so du sang thu nh$p khac theo thong tu s6 180/2012/TT-BTC ngdy 24/10/2012 cda BO Tai chinh hudng dan xd ly tdi chinh v i chi trp dip mat vifc lam cho ngudi lao dOng tai doanh nghifp.

12. Cac khoan dy phdng phdi trd Cdc khoan dy phdng dupe ghi nn$n khi Cdng ty cd nghTa vy phdp ly ho^c nghTa vy lien ddi do kit qua td mpt sy kif n dd xdy ra vd cd kha nang phai thanh toan khoan np dd. Cdc khoan dy phdng dupe xac djnh trfin co sd udc tinh v i cdc khoan chi phi can thiit d i thanh toan nghTa vy np ndy tai ngdy kit thue nam tdi chinh. Neu anh hudng cua thdi gian Id trpng yiu, dy phdng se* dupe xac djnh bang each chiet khau s6 tiin phdi bd ra trong tuong lai d i thanh toan nghTa vy np vdi # If chiet

Ban thuyit minh nay Id mdt bd phdn hop thdnh vd phdi dupe doc cung vdi Bdo cdo tdi chinh 4/20

CONG TY Cfi PHAN PHAT TRIEN DO THI Dja chi: C 1-2-3 du6ng DT6, khu Lien hop CN-DV Binh Duong, P. H6a Phu, TP Thu Dau Mpt, tinh Binh Duong BAO CAO TAI CHJNH QUY 4/2012

khiu trudc thui va phan anh nhCrng danh gia tren thj trudng hifn tai v i gia trj thdi gian cua tien va nhung rui ro cu the cua khoan np dd. Khoan tang len trong dy phdng do thdi gian trdi qua dupe ghi nh$n la chi phi tiin lai.

Chi phi bao hanh cdng trinh xAy l&p

Dy phdng cho bao hanh san pham dupe l$p cho tirng loai cdng trinh xay l ip cd cam kit bao hanh.

Vifc trich l^p dy phdng chi phi bao hanh dupe udc tinh bang 02% tren doanh thu.

13. Nguon von kinh doanh Nguon von kinh doanh cua Cong ty chi bao gbm v6n dau tu cua chu sd htru va dupe ghi nh$n theo so thyc te dd dau tu cua cac c6 ddng.

14. Co tux Cd tdc dupe ghi nh§n la np phai tra khi dupe cdng bo.

15. Trich l$p cic quy Cac quy dupe trich l?p va su dung theo Nghj quyit Dai h§i c6 ddng

16. Thue thu nh$p doanh nghifp Chi phi thue thu nhap doanh nghifp bao gom thui thu nh$p hifn hanh va thui thu nh£p hoan lai.

Thue thu nh$p hifn hanh Thue thu nh$p hifn hanh la khoan thui dupe tinh dya tren thu nh$p tinh thue. Thu nh$p tinh thui chenh lfch so vdi lpi nhu$n ke toan la do diiu chinh cac khoan chenh lfch tarn thdi gitra thui va k i toan, cac chi phi khdng dupe trd cung nhu diiu chinh cac khoan thu nh$p khdng phai chju thue va cac khoan 15 dupe chuyin.

Thui thu nh$p hoan tai Thue thu nh£p hoan lai la khoan thue thu nh$p doanh nghifp s6 phai npp ho$c se" dupe hoan lai do chenh lfch tarn thdi gitra gia trj ghi sd cua tai san va np phai tra cho myc dich Bao cao tai chinh va cac gia trj ddng cho myc dich thui. Thui thu nh$p hoan lai phai tra dupe ghi nh$n cho tit ca cac khoan chenh lfch tarn thdi chju thui. Tai san thui thu nh£p hoan lai chi dupe ghi nh$n khi chic chin trong tuong lai s€ cd lpi nhu$n tfnh thui de su dyng nh&ng chenh lfch tarn thdi dupe khiu trd nay.

Gia tri ghi so cua tai san thui thu nh^p doanh nghifp hoan lai dupe xem x£t lai vao ngay kit thue nam tai chinh va s3 dupe ghi giam den mdc dam bao chic chin cd du lpi nhu$n tinh thue cho phep lpi ich cua mpt phan ho$c toan bp tai san thui thu nh$p hoan lai dupe sd dung. Cac tai san thue thu nh$p doanh nghifp hoan lai chua dupe ghi nh§n trudc day dupe xem xet lai vao ngay kit thue nam tai chinh va dupe ghi nh§n khi chic chin cd du lpi nhu^n tinh thui d i cd the su dung cac tai san thui thu nh§p hoan lai chua ghi nh$n nay.

Tai san thui thu nhap hoan lai va thui thu nhap hoan lai phai tra dupe xac djnh theo thui suit dy tinh s£ ap dyng cho nam tai san dupe thu hoi hay np phai trd dupe thanh toan dya tren cac mdc thue suit cd hif u lyc tai ngdy kit thiic nam tdi chinh. Thue thu nhap hoan lai dupe ghi nh§n trong Bdo cao kit qua hoat dpng kinh doanh trd khi lien quan din cac khoan myc dupe ghi thing vdo von chu sd htru khi dd thui thu nh$p doanh nghifp s£ dupe ghi thing vao v6n chu sd htru.

Ban thvy4t minh nay Id m$l bd phdn hop thanh vd phdi dupe doc cung vdi Bdo cdo tdi chinh 5/20

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Hda Phii, TP Thu Dau M§t, tinh Binh Duong

17. Nguyen t ic ghi nh$n doanh thu va thu nhap Doanh thu ban hang hod, thanh phim Doanh thu ban hang hda, thanh phim dupe ghi nh|n khi phan ldn rui ro va lpi ich gin lien vdi vifc sd hiru cung nhu quyen quan ly hang hoa, thanh phim do dupe chuyen giao cho ngudi mua, va khdng c6n ton tai yeu t6 khdng chic chin dang k i lien quan din vifc thanh toan tiin, chi phi kem theo ho$c khd nang hang ban bi tra lai.

Doanh thu cung cip d\ch vu Doanh thu cung cip djch vy dupe ghi nhan khi khong con nhung yiu to khdng chic chin dang k i lien quan din vifc thanh toan tiin ho$c chi phi kem theo. Trudng hpp djch vy dupe thyc hifn trong nhiiu k$ k i toan thi doanh thu dupe ghi nh§n can cd vao ty If dich vy hoan manh tai ngay kit thue nam tai chinh.

Doanh thu cho thue tdi san hoat dgng

Nguyen tic ghi nh$n doanh thu cho thue tai san hoat dpng dupe trinh bay d thuyet minh so IV.6.

Doanh thu ban Id dit dd x&y dung ccr sff ha ting Doanh thu ban Id dit dd xay dyng co sd ha ting dupe ghi nh|n khi da hoan thanh co ban cdng tac xay dung co sd ha ting va Id dit da dupe ban giao cho khach hang. Tiin l&i

Tiin ISi dupe ghi nhan tren co sd thdi gian va M suit thyc te tdng ky.

C8 tuc va loi nhu@n dirge chia Cd tuc va lpi nhuan dupe chia dupe ghi nh§n khi Cdng ty dupe quyen nh$n cd tdc ho&c lpi nhuan td vifc gdp von. Rieng co tdc nhan bang co phiiu khdng ghi nh$n vao thu nh$p ma chi theo ddi so lupng tang them.

18. Hpp dong xay dung Khi kit qua thyc hifn hpp dong dupe udc tinh mpt each dang tin c$y thi: • Doi vdi cac hpp dong xay dung qui djnh nha thau dupe thanh toan theo tien dp k i hoach,

doanh thu va chi phi Hen quan din hpp dong dupe ghi nh|n tuong ung vdi phin cdng vifc da hoan thanh do Cdng ty ty xac djnh.

• Doi vdi cac hpp ding xay dyng qui dinh nha thau dupe thanh toan theo gia trj kh6i lupng thyc hifn, doanh thu va chi phi lien quan din hpp dong dupe ghi nh§n tuong ung vdi phin cdng vifc da hoan thanh dupe khach hang xac nh$n va dupe phan anh tren hda don da l$p.

Cac khoan tang, giam khoi lupng xdy lip, cac khoan thu b l i thuong va cac khoan thu khac chi dupe ghi nh$n doanh thu khi da dupe thing nhat vdi khach hang.

Khi kit qua thyc hifn hpp ding xay dyng khdng thi udc tinh dupe mpt each clang Hn c$y, thi: • Doanh thu chi dupe ghi nh§n tuong duong vdi chi phi cda hpp ding da phat sinh ma vifc hoan

tra la tuong dit chac chin. • Chi phi cua hpp dong chi dupe ghi nhan vao chi phi khi da phat sinh.

Chenh lfch giua ting doanh thu luy k i cua hpp ding xay dyng da ghi nh§n va khoan tiin luy k i ghi trSn hda don thanh toan theo tiin d§ k i hoach cua hop dong dupe ghi nh$n la khoan phai thu ho$c phai tra theo tiin dp k i hoach cua cdc hpp dong xdy dung.

Bdn thuy4t minh nay la mpt bp pfupt hop thanh vd phdi dupe ape cung vdi Bdo cdo tdi chinh 6/20

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19. Tdi san tai chinh Phan loai tai san tai chinh Cong ty phan loai cac tdi san tai chinh thanh cac nhdm: tdi san tdi chinh dupe ghi nh§n theo gid trj hop ly th6ng qua Bao cao kit qud hoat dpng kinh doanh, cac khoan dau tu nam gift din ngdy dao han, cdc khoan cho vay vd phai thu, tai san tai chinh san sang d i ban. Vifc phan loai cac tdi san tai chinh ndy phu thu$c vao ban chat vd myc dich ciia tdi san tai chinh vd dupe quyit djnh tai thdi dilm ghi nhfn ban dau.

Tdi san tai chinh dupe ghi nhgn theo gid tr\ hop ly thong qua Bdo cdo ket qud hoat dong kinh doanh Tai san tai chinh dupe phan loai Id ghi nh§n theo gid trj hpp ly thong qua Bdo cao kit qua hoat dpng kinh doanh niu dupe nam gid d i kinh doanh ho$c dupe xep vao nhdm phan anh theo gia trj hpp ly thong qua Bao cdo kit qud hoat dpng kinh doanh tai thdi diem ghi nhan ban dau.

Tai san tai chinh dupe phan loai vao nhdm chung khoan nam gid de kinh doanh niu: • Dupe mua hoyc tao ra chu yiu cho muc dich ban lai trong thdi gian ngan; • Cdng ty cd y djnh nam giu nhdm myc dich thu lpi ngan han; • Cdng cy tdi chinh phai sinh (ngoai trd cac cdng cu tai chinh phai sinh dupe xdc djnh Id mpt hpp

dong bao ldnh tai chinh ho$c mpt cdng cy phdng ngua rui ro hifu qud).

Cdc khoan dau tu nam giu den ngay dao han Cdc khoan dau tu nam gid din ngdy dao han la cac tai san tai chinh phi phai sinh vdi cdc khoan thanh toan co djnh ho^c cd thi xac djnh vd cd ky dao han co djnh md Cdng ty cd y djnh vd cd khd nang gid den ngdy dao han.

Cdc khoan cho vay va phdi thu Cdc khoan cho vay vd phdi thu Id cac tdi san tai chinh phi phai sinh vdi cdc khoan thanh toan co djnh ho£c cd thi xac djnh vd khdng dupe nieni yit tren thj trudng.

Tai san tai chinh san sang de bdn Tai san tai chinh sin sang d i ban Id cdc tdi san tdi chinh phi phai sinh dupe xdc djnh Id sin sang d i ban hoac khdng dupe phan loai Id cac tai san tai chinh ghi nhan theo gid trj hpp ly thdng qua Bao cao kit qua hoat dpng kinh doanh, cac khoan dau tu gid din ngdy dao han ho$c cdc khoan cho vay va phai thu.

Gid trf ghi sS ban dau ciia tdi sdn tdi chinh Cdc tai san tai chinh dupe ghi nh§n tai ngay mua vd ddng ghi nh$n tai ngdy ban. Tai thdi dilm ghi nh§n lan dau, tdi san tdi chinh dupe xdc djnh theo gid mua/chi phi phat hanh cpng cac chi phi phdt sinh khac Hen quan tryc tiip din vifc mua, phat hanh tdi san tdi chinh dd.

20. Np phdi trd tdi chfnh vd cdng cy von chu sd hiru Cdc cdng cy tai chinh dupe phan loai Id np phai trd tai chinh ho$c cdng cy v l n chu sd huu tai thdi dilm ghi nh|n ban dau phu hop vdi ban chat vd djnh nghTa cua np phai trd tai chinh vd cdng cy vln chu sd huu.

No" phai trd tdi chinh Cdng ty phan loai np phai trd tai chinh thanh cac nhdm: np phdi trd tai chinh dupe ghi nh£n theo gid trj hpp ly thdng qua Bdo cao kit qud ho it dpng kinh doanh, cdc khoan np phai trd tai chinh

Ban thuySt minh ndy Id mpt bp phdn hop thanh vd phdi dupe doc cung vdi Bdo cdo tdi chinh 7/20

CONG TY CO PHAN PHAT TRIEN DO THI Bja chi: C 1-2-3 duong DT6, khu Lien hop CN-DV Binh Duong, P. BAO C A O TAI CHINH Q U Y 4/2012

Hda Phu, TP Thu Dau Mpt, tinh Binh Duong

dupe xac djnh theo gia trj phan bo. Vifc phan loai cdc khoan np tai chinh phu thupc vdo ban chit vd myc dich ciia khoan np tai chinh vd dupe quyet djnh tai thdi dilm ghi nh$n ban dau.

N{7 phai tra tai chinh dupe ghi nhgn theo gid trj hop ly thdng qua Bdo cdo ket qud hoat d$ng kinh doanh Np phdi trd tai chinh dupe phdn loai Id ghi nh$n theo gid trj hpp ly thdng qua Bdo cdo kit qud hoat dpng kinh doanh neu dupe nam gift d i kinh doanh ho^c dupe xip vao nhdm phan anh theo gid trj hpp ly thdng qua Bdo cao kit qud hoat dpng kinh doanh tai thdi diem ghi nh£n ban dau.

Np phai trd tai chinh dupe phdn loai vao nhdm chung khoan nam gift de kinh doanh niu: • Dupe phat harm ho$c tao ra chu yiu cho myc dich mua lai trong thdi gian ngan; • Cdng ty cd y djnh nam gift nhdm myc dich thu lpi ngan han; • Cdng cy tdi chinh phai sinh (ngoai trd cac cdng cy tdi chinh phai sinh dupe xdc djnh la mpt hpp

dong bdo ldnh tai chinh ho#c m§t cdng cy phdng ngda rui ro hifu qud).

Cdc khoan n<? phdi trd tdi chinh dirge xdc dinh theo gid trj phdn bo Np phai tra tai chinh dupe xac djnh theo gid trj phdn bd dupe xdc djnh bang gid trj ghi nh$n ban dau cua np phdi tra tai chinh trd di cdc khoan hoan trd goc, cpng ho$c trd cac khoan phan bo luy k i tinh theo phuong phap ldi suit thyc te cua phan chenh lfch gifta gid trj ghi nh$n ban dau vd gid trj dao han, trd di cac khoan giam trd (tryc tiep ho$c thdng qua vifc sd dung m$t tai khoan dy phdng) do giam gid trj ho$c do khdng thi thu hoi.

Phuong phdp lai suat thyc te Id phuong phdp tinh toan gid trj phan bd cua mpt ho$c mpt nhdm np phai trd tai chinh va phdn bd thu nh$p ldi ho&c chi phi lai trong ky cd lien quan. Lai suit thue t i Id ldi suit chiit khiu cac luong tiin udc tinh sS chi trd ho$c nhan dupe trong tuong lai trong suot vdng ddi dy kiin cua cdng cy tai chinh ho$c ngan hon, neu can thiet, trd v i gid trj ghi sd hifn tai thuan cua np phai trd tdi chinh.

Gid trj ghi so ban dau cua no1 phdi trd tdi chinh Tai thdi diim ghi nh$n lan dau, cdc khoan np phai trd tai chinh dupe xac djnh theo gid phat hanh cpng cdc chi phi phdt sinh lien quan tryc tiip den vifc phdt hanh np tai chinh dd.

Cdng cu von chii stir htru Cdng cy von chu sd huu Id hpp dong chung td dupe nhung lpi ich cdn lai v i tai san cua Cdng ty sau khi trir di toan bp nghTa vy.

Cdng cu tdi chinh phirc hop Cdng cy tai chinh phdc hpp do Cdng ty phdt hanh dupe phdn loai thanh cdc thanh phan np phai trd vd thanh phdn von chu sd hftu theo npi dung thda thu^n trong hpp dong vd djnh nghTa ve np phai trd tai chinh vd cdng cy v6n chu sd htru.

Phan von chu sd hftu dupe xdc djnh Id gid trj cdn lai cua cdng cy tai chinh sau khi trd di gid trj hpp ly ciia phin np phdi trd. Gid trj cua cdng cy phai sinh (nhu Id hpp dong quyen chpn ban) di kem cdng cy tai chinh phdc hpp khdng thu§c phin v6n chu sd hftu (nhu Id quyen chpn chuyin doi vin chu sd hftu) dupe trinh bdy trong phin np phdi trd. Ting gid trj ghi s i cho cdc phan np phdi trd vd v6n chu sd hftu khi ghi nh$n ban diu bang vdi gid trj hpp cua cdng cy tai chinh.

21. Bii trd cdc cdng cy tdi chinh

Ban thuySt minh nay Id mpt bp phdn hap thanh vd phdi dupe doc cung vdi Bdo cdo tdi chinh 8/20

CONG TY CO PHAN PHAT TRIEN DO THI Dja chi: C 1-2-3 duong DT6, khu Lien hop CN-DV Binh Duong, P. Hda Phu, TP Thu Dau Mp% tinh Binh Duong BAO C A O TAI CHINH Q U Y 4/2012

Cac tai san tai chinh va np phai tra tai chinh chi dupe bu trd vdi nhau va trinh bay gia trj thuan tren Bang can d6i ke toan khi va chi khi C6ng ty: • C6 quyen hero phdp d i bu trd gid trj dd dupe ghi nh£n; vd • C6 du djnh thanh toan tren co so thuan hofcc ghi nh^n tai san va thanh toan np phai trd cung

m§t then" dilm.

22. Bdo cdo theo bp phan BO ph^n theo linn vuc kinh doanh Id mOt phdn c6 thi xac dinh rieng bift tham gia vdo qud trinh san xuit ho&c cung cap san phim, djch vy vd c6 rui ro vd lpi ich kinh t i khac vdi cac bO ph$n kinh doanh khac.

Bp ph$n theo khu vyc dja ty id mpt phin c6 the xdc dinh rieng bift tham gia vdo qud trinh san xuat ho$c cung cap sdn phim, djch vy trong pham vi mpt mdi trudng kinh t i cy thi vd co rui ro vd lpi ich kinh t i khac vdi cdc by ph$n kinh doanh trong cac mdi trucmg kinh t i khac.

23. Ben lien quan Cac bdn dupe coi Id lien quan niu mpt ben cd khd ndng kilm soat ho$c co anh hudng dang k l doi vdi ben kia trong vifc ra quyit djnh cac chinh sdeh tai chinh vd hoat d§ng. Cdc bdn cung dupe xem la ben lidn quan niu cung chju su kiern soat chung hay chju anh hucmg ddng k i chung.

Trong vifc xem xdt ml i quan hf cua cdc ben lidn quan, ban chit cua m l i quan h§ dupe chu trpng nhiiu hon hinh thdc phdp ly.

Giao djch vdi cdc ben cd lien quan trong nam dupe trinh bdy d thuyit minh s6 VII.2.

V . T H O N G T I N B 6 S U N G C H O C A C K H O A N M V C T R I N H B A Y T R O N G B A N G C A N D6L K E T O A N

1. Tien vd cdc khodn tuong duong tiin

Tiin m£t Ti in gdi ngdn hang Cdc khoan tuong duong tien*** C vng

( , ) Tiin gui cho ky han khdng qud 03 thang

2. Phdi thu khach hdng So cuoi ky So dau ky

Khdch hang mua bd tdng tuori 54.420.902.263 61.210.289.688 Khdch hang mua bit dpng sdn 56.690.788.741 61.064.079.690 Khdch hang thud xe ben 607.847.419 407.107.173 Cpng 111.719.538.423 122.681.476.551

3. Trd trudc cho ngudi bdn So cuoi ky So dau ky

So cuoi ky 10.115.136

8.133.374.523

8.143.489.659

Si dau ky 31.906.303

429.957.260 5.000.000.000 5.461.863.563

Ban thuyit minh nay Id m$t bp phdn hop thanh vd phdi dupe dec cung vdi Bdo cdo tdi chinh 9/20

CONG TY C6 PHAN PHAT TRIEN DO THJ Dja chi: C 1-2-3 dudng DT6, khu Lien hop CN-DV Binh Duong, P. Hda Phu, TP Thu Dau Mpt, tinh Binh Duong BAO C A P TAI CHJNH QUY 4/2012

Tra trudc cho nha thiu xay dung Tra trudc cho cac nha cung d p khac CYng

4. Cac khoan phai thu khac

Thue thu nh$p doanh nghifp tarn tinh (tiin thu khdch hang mua bit dpng san) Thui GTGT diu ra cua khach hang ung trudc tiin chuyin nhucmg bit d§ng sdn. Phai thu chuyin nhuong 30% c6 phin Lai du thu Phai thu khac CYng

So cuoi ky 1.696.293.335

156.667.962 1.852.961.297

So cuoi ky 1.217.748.596

4.123.871.679

10.248.646.988

22.352.343 15.612.619.606

So dau ky 2.882.294.493

217.843.746 3.100.138.239

So diu ky

1.122.788.493

3.804.559.557

17.748.646.988

21.578.684 22.694.573.672

5. Du phdng phdi thu ngfin han khd doi Khoan dy phdng cho cdc khoan no* phai thu qud han td 01 nam din dudi 02 nam.

6. Hdng ton kho

Nguyen lifu, v|t lifu Chi phi san xuit, kinh doanh dd dang Hang hoa bat dpng san Ceng

So cuoiky 3.992.620.623 81.086229.987

73.078.554.941 158.157.405.551

So diu ky 5.502.785.059

72.666.546.247 70.334.331.042

148.503.662.348

Chi phi trd trudc ngan han Cdng cy, dyng cy xuit dung chd phan bo.

Tang, giam tdi sdn co djnh hiru hinh Phtromg ti?n

Nhd cua, v$t Mdy m6c vd v§n tdi, Thiet bj, dyng kien true thilt bj truyen din cy qudn If

Nguyen gid S i diu ky 13.962.644.288 16.763.509.319 52.919.254.367 1.232.144.141

Mua sam mdi

Thanh ly, nhucmg ban

S i cuoi ky

Trong do: m khiu hao hit nhung van cdn sd dyng

CyPg

84.877.552.115

13.962.644.288 16.763.509319 52.919.254.367 1.232.144.141 84.877.552.115

Gia trj hao m6n

Ban thuyit minh nay Id m$t bp phdn hop thanh vd phdi dupe doc cung vdi Bdo cdo tdi chinh 10/20

CONG TY CO PHAN PHAT TRIEN DO THI Dja chi: C 1-2-3 duong DT6, khu Lien hop CN-DV Binh Duong, P. Hda Phu, TP Thu Dau M$t, tinh Binh Duong BAO C A P TAI CHINH QUY 4/2012

Nha cua, v§t May m6c va kien true thilt bj

So dau ky 1.043.415.580 Khau hao trong ky 112.186.743

Thanh ly, nhucmg ban

So cudi 1.155.602.323

Phuvng tif n v§n tdi,

truyen dan 7.956.137.459 25.356.793.478

522.843.387 1.474.363.653

8.478.980.846 26.831.157.131

Thilt bj, dyng cy quan ly C v n g 644.676.419 35.001.022.936

46.850.013 2.156.243.796

691.526.432 37.157.266.732

Gia trj con lai Si dau ky 1X919.228.708

Si cuoi ky 12.807.041.965

Trong do: Tam thdi chua sd dyng Dang chd thanh ly

8.807.371.860 27.562.460.889

8.284.528.473 26.088.097.236

587.467.722 49.876.529.179

540.617.709 47.720.285.383

T3ng, giam tai san cd djnh vd hinh Quyen su Phin mem Chi phf thiet ki dyng dit mdy tinh trang Web CQng

Nguyen gid S i d i u k * 1.633.600.000 40.000.000 12.000.000 1.685.600.000 So cuoi ky 1.633.600.000 40.000.000 12.000.000 1.685.600.000 Trong do: Dd khiu hao hit nhung van con sd dyng -

Gid trj hao mon 50 dau ky 122316.120 39.750.000 10.630.942 172,697.062 Khiu hao trong ky 8.154.408 250.000 999.999 9.404.407 51 cuii kf 130.470.528 40.000.000 11.630.941 182.101.470

Gid trj cdn lai S l d i u k y 1.511.283.880 250.000 1.369.058 1.512.902.938 Slcuii k$ 1.503.129.472 369.059 1.503.498.531 Trong do: Tarn thdi chua sd dung -Dang chd thanh \$ -

10. Chi phi xdy dyng co bdn dd dang Chi phi xdy dyng van phdng cdng ty.

11. Diu tir vdo cdng ty lien kit, lidn doanh

Ban thuye't minh nay Id mpt bd phdn hop thanh vd phdi dupe doc cung vdi Bdo cdo tdi chinh 11/20

CONG TY Cd PHAN PHAT TRIEN DO THJ Dja chi: C 1-2-3 dudng DT6, khu Li6n hop CN-DV Binh Duong, P. Hoa Phu, TP Thu Dau M0t, tinh Binh Duong BAO CAO TAI CHlNH QUY 4/2012 _ _ _ _ _ ______

Tai thdi dilm l$p bao cao cdng ty khdng c6 khoan diu tu lidn kit lidn doanh.

12. Phai tra nguoi ban Sd cuoi ky So d iu ky

Nha cung cap lien quan din hoat dpng san xuit bd 47.568.641.934 43.223.121.583 tong tuoi Nha cung cap lidn quan den hoat dpng nha d\r an 2.415.992.266 14.898.453.799 xdy dung Nha cung cap lidn quan din hoat d$ng khac 236.889.150 525.335.799 Cpng 50.221.523.350 58.646.911.181

13. Nguoi mua tra t i in trade So cudi ky Sd d iu ky

Khach hang dng trudc tiin mua bit dr)ng san 47.501.031.200 43.210.361.619 Cdc khoan khach hang dng trudc khac 36.950.015 54.642.541 Cpng 47.537.981.215 43.265.004.160

14. Thui vd cdc khoan phdi n$p Nhd nude So phdi n yp So dd n yp trong

Sd dau ky trong ky k£ So cudi ky Thue GTGT hang ban npi dja - -Thui thu nh&p doanh nghifp 282.701.120 (229.179.206) (489.458.206) (435.936.292) Thui thu nh$p doanh nghifp tarn nop cho so tiin nh^n trudc to hoat dvng chuyin nhupng bit dpng sdn 10.226.673.081 (423.208.212) (9.754.809.811) 48.655.058 Thui wu nhap cd nhan 23.961.301 109.026.362 (97.536.982) 35.450.681 Cdc loai thue khac -Cdc khoan phi, If phi vd cdc kho&n phai n§p khac Cfng 10.533.335.502 (543.361.056) (10.341.804.999) (351.830.553)

Thue gid trj gia tdng

Cong ty npp thui gia trj gia tdng theo phuong phdp khiu trd vdi thui suit 10%.

Thui thu nhap doanh nghifp C6ng ty phai npp thue thu nhyp doanh nghifp cho cdc khoan thu nmtp tinh thui vdi thui suit 25%. Doi vdi du an nhd mdy san xuit bd tdng trong khu cdng nghifp My Phudc, Cdng ty dupe miln thui 03 nam, giam 50% so thui phai npp trong 05 nam tiep theo cho phan thu nh$p tdng them td du an diu tu mang lai.

Nam 2009 Id nam diu tien Cdng ty dupe miln thui thu nh$p doanh nghifp theo Cdng van s6 3599/CT-Ktrl ngdy 03 thang 4 nam 2009 cua Cue thue Binh Duong.

Ban muyit minh nay Id mpt bp phdn hop thanh vd phdi dupe doc cung vdi Bdo cdo tdi chinh 12/20

CONG TY CO PHAN PHAT TRIEN DO THI Dia chi: C 1-2-3 dirimg DT6, khu Lien hop CN-DV Binh Duong, P. Hoa Phu, TP Thu Dau Mpt, tinh Binh Duong BAO CAO TAI CHINH QUY 4/2012

Cdc loai thue khdc C6ng ty ke khai va n§p theo qui dinh.

15. Phai trd ngudi lao dpng Tien luong thang 12 phai trd nguoi lao dpng.

16. Chi phi phdi trd

Trich trudc chi phi cong trinh Chi phi khac Cpng

17. Cdc khoan phai tra, phai n Y p ngdn han khdc

Kinh phi cong doan Bao hiim xd hOi, bao hiim y t i , bao hiim that nghifp Co tdc phdi trd Bdo Idhh dpi xe Phai trd ky quy mua nhd du an Cdc khoan phai trd khdc Cpng

So cuoi ky 25.396.985.029

75.000.000 25.471.985.029

So cuoi ky 278.423.267

6.803.112

515.450.000 514.691.073

1.084.807.450 51.298.568

2.451.473.470

So dau ky 25.396.985.029

25.396.985.029

So dau ky 245.045.617

17.786.312

592.000.000 575.781.305

1.104.807.450 40.646.430

2.576.067.114

18. Dy phdng phai trd ngan han Dy phdng np phai tra ngan han lien quan din chi phi bdo hanh nhd d. Chi tilt phat sinh nhu sau: Sodauky 420.197.273 Tdng do trich l$p Sohoannh^p (420.197.273) Si cuoi ky -

19. Quy khen thuong, phuc lpi Si diu ky Tdng do trich l$p td lpi nhu§n Chi qu^ So cuoi ky

20. Von chu sd huu Bang doi chiiu biin dpng cda von chii s&htru

Cdtiec Co tdc dd chi trd nhu sau: Trd co tdc nam trudc Tarn ung co tdc

418.258.392

418.258.392

76.550.000

Ban thuyet minh ndy Id mpt 6fS phdn hop thanh vd phdi dupe doc cung vdi Bdo cdo tdi chinh 13/20

CONG TY CO PHAN PHAT TRIEN f>6 THI Dja chi: C 1-2-3 dudng DT6, khu Lidn hop CN-DV Binh Duong, P. H6a Phu, TP Thu Dau M$l, tinh Binh Duong BAO CAO TAI CHINH QUY 4/2012

C vng 76.550.000

CS phieu So cuoi ky So dau ky

So lupng co phiiu clang ky phat hanh 16.500.000 16.500.000 So lupng co phieu da phat hanh 16.500.000 16.500.000 - Cd phieu pho thong 16.500.000 16.500.000

Co phieu vu dai So lucmg co phiiu dupe mua lai -

Co phieu pho thdng - Co phiiu tnt dai S6 lupng co phieu dang luu hanh 16.500.000 16.500.000 - Cd phieu phd thong 16.500.000 16.500.000 - Co phieu uu dai

Mfnh gia co phidu dang luu hanh: 10.000 VND.

VI. THONG TIN B6 SUNG CHO CAC KHOAN M\IC TRINH BAY TRONG BAO CAO KET QUA HO^T DONG KINH DOANH

1. Doanh thu thuan ban hang va cung cap djch vy

Doanh thu ban bd tdng trpn san Doanh thu ban nha dp an xay dung Doanh thu cung cap djch vu Doanh thu ban vyt li?u xay dung Cpng

2. Gia vdn hang bdn

Gid v6n bd tdng trpn sin Gid von nhd dy an xdy dyng Gid von cung cap djch vy Gid von v§t li$u xdy dyng Dy phdng bao hanh cdng trinh xdy lap Cpng

Ky nay 31.887.710.577

153.937.489 231.258.186

32.272.906.252

Kyndy 29.937.845.444

183.518.019 133.889.206 214.297.930

30.469.550.599

Ky tnrdc 40.677.659.433 86.820.112.770

249.709.046 301306.480

128.048.787.729

Ky trudc 36.310.806.023 33.066.776.185

278.060.797 294.905.538

69.950.548.543

3. Doanh thu hoat dpng tdi chinh

Lai tien giri cd ky han Ldi tien gdi khong ky han C§ng

K^ndy 42.083.333

8.178.775 50.262.108

Ky trudc 101.666.667 13.239.206

114.905.873

Bdn thuyit minh nay Id mdt bd phdn hop thanh vd phdi duqc doc cung vdi Bdo cdo tdi chinh 14/20

CONG TY C& PHAN PHAT TRIEN ©6 THI Dja chi: C 1-2-3 duong DT6, khu Lidn hop CN-DV Binh Duong, P. Hda Phu, TP Thu Dau M0t, tinh Binh Duong BAO CAO T A l CHINH QUY 4/2012

4. Chi phi ban hang

Chi phi djch vy mdi gicri bat d$ng san Chi phi khac Cpng

5. Chi phf quan ty doanh nghifp

Chi phi cho nhan vien Chi phi nguydn lifu, v£t lifu Chi phi khau hao tai san co djnh Chi phi djch vy mua ngoai Chi phi khac Cpng

6. Thu nhvp khdc

Thu tu tien phat vi pham hop dong Cpng

7. Chi phi khac

Khau hao tai san van phdng cu tarn thdi chua su dyng Cdc khoan khac Cpng

8. Ldi co* bdn tren cd phidu

Loi nhugn ke toan sau thud thu nh$p doanh nghifp Cdc khoan dieu chinh tdng, giam loi nhu$n kd toan dd xdc dinh lpi nhuan phdn bd cho co ddng sd huu cd phieu pho thdng: Lpi nhugn phdn bd cho cd ddng sd htru cd phidu ph6thdng C6 phidu pho thdng dang luu hanh binh qudn trong nam Ldi co bdn tren cd phiiu

Ky ndy 107.000.000

107.000.000

Kyndy 1.436.623.752

143.723.432 188.867.383 191.185.008 447.402.012

2.407.801.587

Kyndy 486.678.833 486.678.833

Kyndy

39.548.298 32.963.734 72.512.032

Kyndy

478.623.896

478.623.896

16.500.000

Ky trudc 7.333.278.545

7.333.278.545

Ky trudc 977.410.252 44.142.125

189.367.383 156.318.856 383.473.886

1.750.712.502

Ky trudc 167.422.680 167.422.680

Ky trudc

39.548.298 0

39.548.298

Ky trudc

29

37.409.370.799

37.409.370.799

16.500.000 2.267

VII. NHlTNG THONG TIN KHAC

Ban thayit minh nay la mpt bp phdn hop thanh vd phdi dugc doc ciatg vdi Bdo cdo tdi chinh 15/20

CONG TY CO PHAN PHAT TRIEN ©6 THJ Dja chi: C 1-2-3 dudng DT6, khu Lien hop CN-DV Binh Duong, P. Hoa Phia, TP Thu Dau MQt, tinh Binh Duong BAO C A O TAl CHINH QUY 4/2012

1. Ap dung qui djnh ke todn mdi Ngay 06 thang 11 nam 2009 Bp Tai chinh da ban hanh Thdng tu so 210/2009/TT-BTC hudng dan ap dyng Chuan myc ke toan quoc t i ve trinh bay Bao cao tai chinh vd thuyet minh thdng tin doi vdi cdng cy tai chinh vd dupe dp dyng dd trinh bay vd thuyit minh cac cdng cy tai chinh tren Bdo cao tdi chinh td nam 2011 trd di.

Theo yeu ciu cua Thdng tu ndy Cdng ty cung da b6 sung them cdc thuyet minh td VII.4 din VII.8 dudi ddy.

Ngodi ra, Thong tu ndy cung ydu ciu Cdng ty phai xem x& cac diiu khoan trong cdng cy tai chinh phdc hop d i xdc dinh lifu cdng cy dd cd bao g6m cdc thanh phin np phai trd vd thanh phan vin chu sd huu hay khdng. Phan dupe phan loai Id np phdi trd dupe trinh bdy ridng bift vdi phan dupe phan loai Id tdi sdn tdi chinh ho$c von chu sd huu tren Bang can d6i k l toan. Ydu cau cua Thdng tu ndy khdng anh hudng din tinh hinh tai chinh vd kit qua hoat dpng kinh doanh cua Cdng ty do Cdng ty chua phdt hanh cdc cdng cy tai chinh phdc hpp.

2. Giao djch vdi cdc ben lien quan

Giao d\ch vdi cdc bin liin quan khdc Cdc ben lidn quan khdc vdi Cdng ty gom: Bdn lien quan Moi quan hf Ting Cdng ty dau tu vd phdt triln cdng nghifp - TNHH mft thanh vidn Cdng ty cd phan phat triln ha tang ky thugt Cdng ty co phan khoang san Becamex Cdng ty cd phan xdy dung vd giao thdng Binh Duong Cdng ty cd phan bd tdng Becamex Cdng ty co phan kinh doanh vd phdt triln Binh Duong Cdng ty co phan xi mang Ha Tidn Kidn Giang - Becamex Cdng ty co phan v|t lifu xdy dung Becamex

Cdng ty me Cdng ty cdng T$p doan Cdng ty cung T$p doan Cdng ty cung T$p doan Cdng ty cung T$p doan Cdng ty cung T§p doan Cdng ty cung T$p doan Cdng ty lidn kit

Cdc nghifp vy phdt sinh trong ky giua Cdng ty vdi cac bdn lidn quan khac nhu sau: Ky ndy

Ting Cong ty diu tir vd phdt triin cdng nghifp -TNHH mot thanh viin Cung cap bd tdng 6.557.030.770 Mua quyin sd dung dit 2.721.048.000

Ky trudc

8.722.702.431 2.244.000

Cong ty cS phan phdt triin ha ting kp thugt Cung cap bd tdng Mua thd can dudng

Cong ty ci phin xdy dung vd giao thdng Binh Dirtfng Cung cap be tdng Thud xdy dyng ha ting bit dpng san

36.000.000

16.459.216.000 0

52.809.500

24.214.308.000 0

Cdng ty cb phin bi tdng Becamex

Bdn thuyit minh nay la mpt bp phdn hop thanh vd phdi dupe doc cung vdi Bdo cdo tdi chinh 16/20

CONG TY CO PHAN PHAT TRIEN OO THJ Dja chi: C 1-2-3 dudng DT6, khu Lidn hop CN-DV Binh Duong, P. H6a Phu, TP Thu DSu M§t, tinh Binh Duong BAO C A P TAI CHINH QUY 4/2012

Ky nay Ky trudc Cung cap bd tdng 368.930.029 245.335.006

Cdng ty cb phan xi mdng Ha Tiin Kiin Giang -Becamex Muaxi mang 7.716.258.000 4.018.569.700

Cdng ty cb phhn v$t lifu xdy dung Becamex Cho thue xe co gidi Mua gach xay dung 93.357.000 58.443.000 Mua dit sdi Cung cap djch vy vSn chuyin v$t tu, san lap m$t bang 0 0

Tai ngay kit thiic nam tai chinh, cdng no* vdi cac ben lidn quan khac nhu sau: So cuoi ky So dau ky

Tong Cong ty dau tw vd phdt triin cdng nghifp -TNHH mot thanh vien Phai thu tiin cung cap bd tdng 2.402.242.403 11.671.195.115

Cdng ty cb phhn phdt triin ha thng kp thuat Phai thu tien cung cap bd tdng

Cdng ty cd phin v$t lifu xdy dung Becamex Phai thu tien van chuyen dit 3 109.757.628

Cdng ty cb phin xdy dung vd giao thdng Sinh Dtrffng

Phai thu tiin cung cap bd tdng 41.211.584.778 36.752.368.778

Cdng ty cb phin be tdng Becamex Phai thu tiin cung cap bd tdng 370.330.029 1.138.170.006 Qng no phai thu 43.984.157.213 49.671.491.527

Tong Cdng ty diu tw vd phdt triin cdng nghifp -TNHH mot thanh vien Thu tien mua quyin sd dyng dat Phai tra tiin thud m£t bang 190.000.000 190.000.000

Cong ty cb phin xdy dung vd giao thdng Binh Duong Phai tra tiin thud xay dyng ha tang bat d§ng san

Cdng ty d phin xi mdng Hd Tiin Kiin Giang -Becamex

Bdn thuyit minh nay la mpt hp phdn hpp thanh vd phdi dupe doc ring vdi Bdo cdo tdi chinh 17/20

CONG TY CO PHAN PHAT TRIEN DO THJ Dja chi: C 1-2-3 duong DT6, khu Lien hpp CN-DV Binh Duong, P. Hda Phu, TP Thu Dau Mpt, tinh Binh Duong BAO CAO TAI CHINH QUY 4/2012

So cuoi ky So diu ky Phai tra tien mua xi mdng 8.586.352.300 8.370.094.300

Cdng ty c6 phhn v$t li$u xdy dung Becamex Phai tra tien mua gach 78.960.305 95.360.930

C0ng no- phai tra 8.855.312.605 8.655.455.230

Gia hang h6a va djch vy cung cap cho cac ben lien quan la gid thj trudng. Vifc mua hang h6a vd djch vy tir cac ben lien quan dupe thyc hifn theo gid thi trudng.

Cdc khoan cdng np phai thu khdng cd bao dam vd sd dupe thanh toan bang tien. Khdng c6 khoan dy phdng phdi thu khd ddi nao dupe l§p cho cdc khoan np phai thu td cac ben lien quan.

3. Thdng tin ve bp phan Thdng tin bp ph£n dupe trinh bay theo linh vyc kinh doanh va khu vyc dia ly. Bao cao bp phan chinh yeu Id theo linh vyc kinh doanh dya tren co cau to chdc vd quan ly nf i bd vd hf thing Bdo cao tai chinh npi bp cua Cdng ty.

Linh vyc kinh doanh Cdng ty cd cdc linh vyc kinh doanh chinh sau: - LTnh vyc ban bd tdng trpn sin. - LTnh vyc ban nhd dy an xdy dyng.

- Linh vyc cung dip djch vy, hang hda: cho thud xe ben, xe co gidi, ban v$t lifu xdy dyng.

Khu vyc dja ly Toan bp hoat dpng cua Cdng ty chi dien ra tren lanh tho Vif t Nam.

4. Gid trj hpp \f cua tdi sdn vd np phdi trd tdi chfnh Gia trj sd sdeh Gid trj hop ly

Sd cuoi ky So dau ky Sd cudi ky So dau ky Tdi sdn tai chinh Tien va cdc khoan tuong duemgtien 8.143.489.659 5.460.863.563 8.143.489.659 8.553.400.372 Phai thu khdch hang 111.276.539.975 122.433.920.338 111.276.539.975 119.156.761.758 Cac khodn phai thu khac 484.500.894 339.235.519 484.500.894 263.270.040 Cfng 119.904.530.528 128.234.019.420 119.904.530.528 127.973.432.170

Np phdi trd tdi chinh Phai trd cho ngudi ban 50.221.523.350 53.359.882.362 50.221.523.350 53.359.882.362 Phai trd ngudi lao d$ng 725.718.498 680.599.220 725.718.498 680.599.220 Chi phi phdi tra 25.471.985.029 25.396.985.029 25.471.985.029 25.396.985.029 Cac khodn phdi trd khdc 2.451.473.470 3.022.620.587 2.451.473.470 3.022.620.587 C§ng 78.870.700.347 82.640.087.198 78.870.700.347 82.640.087.198

Gia trj hpp ly ciia cac tai san tai chinh vd np phai tra tdi chinh dupe phdn dnh theo gid trj md cdng cy tai chinh cd the dupe chuydn ddi trong mpt giao djch hifn tai giua cdc bdn cd day du hieu biet vd mong mudn giao dich.

Ban thuyit minh nay Id mpt bp pfupt hop thanh vd phdi dupe doc cung vdi Bdo cdo tdi chinh 18/20

CONG TY C& PHAN PHAT TRIEN ©6 THJ Dja chi: C 1-2-3 duong DT6, khu Lien hop CN-DV Binh Duong, P, H6a Phu, TP Thu Dau Mpt, tinh Binh Duong BAO C A O TAI CHiNH QUY 4/2012

C6ng ty sir dyng phuong phap va gia djnh d i udc tinh gia tri hop ly: Gia trj hop ly cua tien mdt, tien gdi ngan hang ngan han, cac khoan phai thu khach hang, phai tra cho ngudi ban va no* phai tra ngdn han khac tuong duong gia tri so sach cua cac khoan myc nay do nhCrng cdng cy nay cd ky han ngin.

5. Tai san dam bao Cdng ty khdng nam gid tai san dam bao ndo cua don vi khac cung nhu khdng cd tai san dam bao nao thi chap cho don vi khac vao ngay 31 thang 12 nam 2010 va ngay 31 thang 12 nam 2011.

6. Rui ro tin dyng Rdi ro tin dung la rui ro ma m§t ben tham gia trong hop dong khdng cd kha nang thyc hifn dupe nghTa vy cua minh dan den t in that ve tai chinh cho Cong ty.

Cdng ty cd cac rui ro tin dyng td cac hoat dpng kinh doanh (chu yeu d6i vdi cac khoan phai thu khach hang) vahoat dpng tai chinh (tien gui ngan hang).

Phdi thu khdch hang Cong ty giam thiiu rui ro tin dyne bang each chi giao djch vdi cac don vi cd kha nana tai chinh tot. Doi vdi hoat dpng kinh doanh bat dpng san ydu cau khach hang phai thanh toan day du va dung tiin dp mdi ban giao nha cho khach hang. Doi vdi doanh thu v$t lifu xdy dyng, doanh thu bd tdng trpn san va be tdng djch vy, nhan vien kd toan cdng np thudng xuydn theo ddi np phai thu de ddn doc thu hoi. Tren co sd nay va khoan phai thu cua Cdng ty lidn quan den nhieu khach hang khac nhau ndn rui ro tin dung khdng typ trung vao mpt khach hang nhat djnh.

Tien gui ngan hdng Phan ldn tiin gui ngan hang cua Cdng ty dupe gui tai cac ngan hang Ion, cd uy tin d Vift Nam. Cdng ty nhyn thiy mdc dd t$p trung rui ro tin dung d6i vdi tiin gdi ngan hang la thap.

7. Rui ro thanh khoan Rdi ro thanh khoan la rdi ro Cdng ty g£p khd khan khi thyc hifn nghTa vy tai chinh do thiiu tiin.

Ban Tdng Giam doc chju trach nhifm cao nhat trong quan ly rdi ro thanh khoan. Rui ro thanh khoan cua Cdng ty chu yiu phat sinh td vifc cac tai san tai chinh va np phai tra tai chinh cd cac thdi dilm dao han lfch nhau.

Cdng ty quan 1 rui ro thanh khoan thdng qua vifc duy tri mpt duy tri mpt lupng tiin va cac khoan tuong duong tien phu hpp va cac khoan vay d mdc ma Ban Tdng Giam doc cho la du dd dap dng nhu cau hoat dpng cua Cdng ty nhdm giam thiiu anh hudng cua nhung biin dpng v i luong tiin.

Cdng ty cho ling mdc d§ typ trung rui ro d l i vdi vifc trd np Id thap\ Cdng ty cd khd nang thanh toan cac khoan np din han td ddng tien td hoat dpng kinh doanh vd tiin thu td cac tai san tdi chinh dao han.

8. Rdi ro thj trudng Rui ro thj trudng Id rui ro md gid tri hpp ly ho$c cdc luong tien trong tuong lai cua cdng cy tdi chinh s6 biin dpng theo nhirng thay doi cua gid thi trudng. Rui ro thi trudng bao g6m 3 loai: rui ro ngoai tf tf, rdi ro Idi suat vd rdi ro v i gid khac.

Ban thuyit minh nay Id mpt bp phdn hap thanh vd phdi duyc doc ding vdi Bdo cdo tdi chinh 19/20

CONG TY CO PHAN PHAT TRIEN DO THI Dia chi: C 1-2-3 duong DT6, khu Lien hop C N - D V Binh Duong, P. B A O C A O T A I C H I N H Q U Y 4/2012

Hoa Phu, TP Thu Dau Mot, tinh Binh Duong

Rui ro ngoai t$ Rui ro ngoai t? la rui ro ma gia tri hop ly hoac cac luong tien trong tircmg lai ciia cong cu tai chinh se biin dpng theo nhung thay ddi cua ty gia hoi doai.

Cong ty khong co rui ro ngoai t? do vi?c mua va ban hang hoa, djch vy dupe thyc hi?n bang don vi tiin t? kd toan la VND.

Rui ro lai suat Rui ro lai suat la rui ro ma gia tri hpp ly hoac cac luong tien trong tuong lai ciia cong cy tai chinh se bien dpng theo nhung thay doi ciia lai suat thi trudng.

Rui ro lai suat cua Cong ty chii yeu lien quan den tien, cac khoan tien gui ngan han va cac khoan vay.

Cong ty quan ly rui ro lai suit bang each phan tich tinh hinh thi trudng dd co dupe cac lai suat co lpi nhat va van nam trong gidi han quan ly rui ro ciia minh.

Cong ty khong thyc hien phan tich dp nhay doi vdi lai suat vi rui ro do thay doi lai suat tai ngay lap bao cao la khong dang ke.

Rui ro ve gid khdc Rui ro vd gia khac la rui ro ma gia tri hpp ly hoac cac ludng tien trong tuong lai ciia cong cy tai chinh se bien dong theo nhung thay doi cua gia thj trucmg ngoai thay doi ciia lai suit va ty gia h6i doai. Van de nay khong anh hudng den Bao cao tai chinh cua Cong ty.

Bdn thuyet minh nay la mpt bp phdn hpp thanh vd phdi dupe doc ciing vdi Bdo cdo tdi chinh 20/20