CE

L

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