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A

RIENG

Quy 2 /2014

Thane08/2014

C6ng ty Co phan Xay dlfng Cotec

Baa cao tai chfnh rieng

Quy 2 narn 2014

Conq ty Co phan Xay dl,J'ng Cotec

Ml,JC Ll,JC

Trang

Bang can d6i ke toan ri€mg

Bao cao ket qua heat dong kinh doanh rieng

Bao cao luu chuyen tien t$ rieng

Thuyet minh bao cao tai chinh rienq

1 - 2

3

4-5

6-32

Conq ty Co phan Xay dl,mg Cotec

BANG CAN DOl K~ ToAN RII~NG QUY 2 NAM 2014ngay 30 thanq 06 narn 2014

B01-DN

ThuytJt 30 thang 06 nem 31 thang 12 nemMaso TAl SAN minh 2014 2013

100 A. TAl SAN NGAN H~N 3.366.631.805.067 3.232.885.344.969

110 I. Tien va cackhosn tU'O'ngdU'O'ng tie!, 4 361.296.986.075 357.891.965.148111 1. Tien 321.296.986.075 277.891.965.148112 2. Cac khoan tU'O'ng dU'O'ng tien 40.000.000.000 80.000.000.000

120 II. Cac kho{m dlw ur tal chinh ngan nen 5 1.105.300.000.000 1.045.500.000.000121 1. 8~u tu ng~n han 1.105.300.000.000 1.045.500.000.000

130 III. Cac kho{m pha; thu ngan hen 1.307.428.578.703 1.606.345.934.488131 1. Phai thu khach hang 6 1.407.183.503.163 1.678.117.277.900132 2. Tra truce eho ngU'ai ban 23.951.084.664 24.163.838.949135 3. Cac khoan phai thu khac 7 35.425.011.666 45.548.856.894139 4. 01,1' phonq phai thu ng~n han

kh6 doi 6,7 (159.131.020.790) (141.484.039.255)

140 IV. Hang ton kho 8 465.647.577.014 172.556.283.538141 1. Hang ton kho 540.647.577.014 247.556.283.538149 2. 01,1' phOng qiarn qia hang ton kho (75.000.000.000) (75.000.000.000)

150 V. Ta; san ngan h{ln khac 126.958.663.275 50.591.161.795151 1. Chi phi tra truce ng~n han 122.237.500 122.305.125152 2. Thue qia tri gia tang duoc khau tnr 108.790.687.356 35.446.969.022154 3. Thue va cac khoan khac phai thu

Nha nuoc - 971.673.830158 4. Ta: san nqan han khac 9 18.045.738.419 14.050.213.818

200 B. TAl SAN DAI H~N 543.092.353.690 590.650.644.351

220 I. Ta; stm co dfnh 201.783.724.529 200.592.830.491221 1. Tai san e6 dinh hCru hinh 10 113.142.540.569 112.479.172.005222 Nguyen qia 271.276.853.576 259.366.657.518223 Gia tr] khau hao IOy ke (158.134.313.007) (146.887.485.513)227 2. Tai san e6 dinh vo hinh 11 87.628.344.484 87.171.381.874228 Nguyen qia 93.415.195.260 92.490.042.694229 Gia tr] hao rnon IOy ke (5.786.850.776) (5.318.660.820)230 3. Chi phi xfly dl,l'ng CO' ban do dang 12 1.012.839.476 942.276.612

240 II. Bat d(mg san dau ti» 13 101.588.462.533 111.366.915.485241 1. Nguyen qia 113.082.873.449 121.784.729.574242 2. Gia tr] khau hao IOy ke (11.494.410.916) (10.417.814.089)

250 III. Cac khoan dau u» tal chinh da; hen 194.011.143.701 194.011.143.701251 1. 8~u tU' vao eong ty con 14.1 112.086.980.000 112.086.980.000252 2. 8~u tu vao conq ty lien ket 14.2 82.780.000.000 82.780.000.000259 3. 01,1' phonq giam gia d~u tu'

tai ehinh dai han 14 (855.836.299) (855.836.299)

260 IV. Te! ssn da; h{ln khac 45.709.022.927 84.679.754.674261 1. Chi phi tra truoc dai han 15 43.126.403.244 81.622.055.936262 2. Tai san thue thu nhap hoan lai 27.2 2.537.619.683 3.012.698.738268 3. Tai san dai han khac 45.000.000 45.000.000

270 TONG CQNG TAl SAN 3.909.724.158.757 3.823.535.989.320

VNf)

.....

1

Cong ty Co phan Xay dl,l'ng Cotec

BANG CAN £)01 K~ ToAN RII~NG QUY 2 NAM 2014ngay 30 thanq 06 narn 2014

B01-DN

VNfJ

Thuyet 30 thang 06 nem 31 thang 12 nemMil so NGUON VON minh 2014 2013

300 A. NO' PHAI TRA 1.653.899.428.787 1.606.996.281.682

310 I. Ng'ngan hen 1.631.461.448.799 1.526.914.231.755312 1. Phai tra ngU'oi ban 16 655.333.939.981 738.119.611.253313 2. NgU'oi mua tra tien truoc 113.594.366.105 40.674.968.149314 3. ThuE§ va cac khoan phai nop

Nha nuoc 17 24.702.380.826 49.366.767.235316 4. Chi phi phai tra 18 550.103.129.317 522.171.328.913319 5. Cac khoan phai tra, phai nop

ng~n han khac 19 164.376.097.900 63.106.248.019320 6. Dl,J'ph6ng phai tra nqan han 20 63.234.282.065 59.882.331.442323 7. Quy khen thU'ang, phuc lQ'i 33.680.998.129 22.364.589.181338 8. Doanh thu chua thuchi~n 21 26.436.254.476 31.228.387.563

330 II. Ng'dai hen 22.437.979.988 80.082.049.927333 1. Cac khoan phai tra da: han

khac 22 13.322.102.808 14.882.118.741337 2. Dl,J'ph6ng phai tra dai han 20 9.115.877.180 65.199.931.186

400 B. VON CHU saHO'U 2.255.824.729.970 2.216.539.707.638

410 I. Van chu so.hfFu 23.1 2.255.824.729.970 2.216.539.707.638411 1. V6n c6 phan 422.000.000.000 422.000.000.000412 2. Thi:Jng du v6n c6 phar: 869.140.000.000 869.140.000.000414 3. cephieu quy (1.741.460.000) (1.741.460.000)417 4. Quy dau tu phat trien 571.733.190.430 468.878.115.674418 5. Quy dl,J'ph6ng tal chlnh 79.867.991.518 67.011.107.173420 6. LO'i nhuan sau thue chua

phan ph·6i 314.825.008.022 391.251.944.791

440 TONG C¢NG NGUON VON 3.909.724.158.757 3.823.535.989.320

CHi TIEU NGOAI BANG CAN £)01 K~ ToAN

30 thang 06 nem2014

31 thang 12 nem2013CHfTlEU

Nqoai t~ cac loai:- 86 la My (US$)- Euro (EUR)

3.743.694455

va Th] H6ng HanhNgU'oi lap

Ngay 12 thanq 8 narn 2014

2

Conq ty Co phan Xay dunq Cotec B02-0N

BAo cAo K~T QuA HOAT DONG KINH DOANH RII~NG QUY2 NAM 2014cho ky kE}toan kE}tthuc ~gay 30 thanq 06 narn 2014

VND

Ma 1 Cho ky ke toen 6 Cho ky ke teen 6Thuye thang ket thuc ngay thang ket thuc ngay

so CHfTIEU minh Ouy 2 nsm 2014 Ouy 2 nem 2013 30106/2014 30106/2013

10 1. Doanh. thu .9QPva thuan ve cungcap djch vu 1 24.1 11.287.834.029.765 11.040.864.709.068 1 2.281.704.397.592 1 2.010.147.640.506

11 12. Gia vbn djch vucung cap

If1.192.237.384.914) I (949.826.727.725) ~2.101.782.418.831) (1.844.191.108.818)

20 13. L9'i nhu~n.gQPve cung cap dichvy I I 95.596.644.851 1 91.037.981.343 1 179.921.978.761 1 165.956.531.688

21 14. Doanh thu hoatdQng tai chinh

12:~2124.616.827.4931 26.620.121.4241 55.219.216.3061 50.248.761.191

2215. Chi phi tal chinh 2.582.473 (290.690.642) 2.582.473 371.444.35823 Trang a6: Chi phi

lai vay

25 16. Chi phi quan Iydoanh nghi~p

1 1(28.036.135.533) 1(22.274.259.281) 1 (72.852.428.495) 1(59.272.184.557)

30 17. L9'i nhuan thuantlv hoat dQngkinh doanh 92.179.919.284 95.093.152.844 162.291.349.045 157.304.552.680

31 8. Thu nhap khac 26 2.261.637.731 10.844.196.161 11.486.696.955 13.127.172.684

32 9. Chi phi khac 26 - (5.702.148.232) - (5.702.148.232)

40 10. L9'i nhuan khac 26 2.261.637.731 5.142.047.929 11.486.696.955 7.425.024.452

50 11. T&ng 19'inhuantruoc thue 94.441.557.015 100.235.200.773 173.778.046.000 164.729.577.132

51 112. Chi phi thue ~TNDN hi~n hanh 27.1 (20.967.523.946) (33.550.788.410) (36.894.372.268) (51.858.052.118)

"~

52 113. (Ch~phi) 19'i ich Cthue TNDN hoan .(I~i 27.2 (268.959.200) 79.029.329 (475.079.055) (1.281.222.535) J

",'fi60 114. Loi nhuan sau t(..

thue TNDN 73.205.073.869 66.763.441. _136.408.594.677 111.590.302.479"'!"~

VaJj---VO Thi Hong HanhNgU'cyj Ic;'lp

Nqay 12 tMng 8 narn 2014

3

Conq ty Co phan Xay dl)'ng Cotec

BAo cAo LU'U CHUY~N TI~N T~ RII~NG QUY 2 NAM 2014cho ky k~ toan kM thuc ngay 30 thanq 06 narn 2014

B03-0N

VNfJ

Cho ky kf7 teen 6 Cho ky kf7 toen 6Thuyet thenq kf7t ttiuc thang kf7t thuc

Ma so CH1TlEU minh ngay 30/0612014 ngay 30/0612013

I. LU'U CHUY~N TI~N rtrHO~T D¢NG KINH DOANH

01 LQ'i nhuan tru-oc thu~ 173.778.046.000 164.729.577.132

oteo chinh cho eac kho(m:02 Kh~u hao va khau triY tai san 10, 11,

co dinh 13 14.587.377.754 17.869.153.48703 Cac khoan dl,J'ph6ng 17.646.981.535 162.001.012.78705 U3i tiY hoat d¢ng d~lU tu (55.913.750.355) (48.305.790.699)

08 LQ'i nhuan tl"v hoat dQng kinh doanhtnroc thay d6i v6n 11J'udQng 150.098.654.934 296.293.952.707

09 Giarn (tang) cac khoan phai thu 188.458.303.220 (85.669.868.719)10 Tang (qiarn) hang ton kho (293.091.293.476) 59.513.094.74311 Tang (qlarn) cac khoan phai tra 25.550.678.795 (59.018.523.629)12 Giarn chi phi tra tnroc 38.495.720.317 38.376.718.35914 Thu~ thu nhap doanh nghi$p

di:i nop 27.1 (36.448.247.334) (47.782.340.173)15 Ti~n thu khac tiY heat d¢ng

kinh doanh 740.000.000 855.472.18216 Ti~n chi khac cho heat d¢ng

kinh doanh (44.811.584.699) (2.885.979.338)

20 Luu chuyen ti~n thuan tl"v hoat dQngkinh doanh 28.992.231.757 199.682.526.132

II. LU'U CHUY~N TI~N Tll'HO~ T D¢NG DAu TU'

21 Ti~n chi d~ mua sarn, xay dl,J'ng taisan co dinh (6.048.909.749) (3.713.855.906)

22 Ti~n thu do thanh Iy tai san co dinh 766.363.636 1.310.958.50023 Ti~n chi glri ky han nqan hang (59.800.000.000) (410.500.000.000)24 Ti~n thu hoi cho vay - 500.000.00025 Ti~n chi dctlu tu g6p van vao

don vi khac - (89.844.480.000)26 Ti~n thu hoi dctlu tu g6p van vao

don vi khac 13.666.740.424 -27 Ti~n thu li:ii cho vay, ccShic duoc

chia 57.508.759.809 40.892.764.722

30 Luu chuyen ti~n thuan (SLP dunqvao) tl"v hoat dQng d~u tlJ' 6.092.954.120 (461.354.612.684)

III. LU'U CHUY~N TI~N Tll'HO~T D¢NG TAl CHiNH

..36 C6 tLPCdi:i tra cho cac ccSdong 23.2 (31.680.164.950) (84.216.704.900)

4

Conq ty Co phan Xay dl,J'ng Cotec B03-0N

BAo cAo LU'U CHUYEN TIEN TE RII~NG QUY 2 NAM 2014cho ky k~ toan k~t thuc ngay 30 thang 06 narn 2014

VNf)

Cho ky ke toen 6 Cho ky ke teen 6Thuyet thang ket thuc thang ket tbuc

Ma so CH1TlEU minh ngay 30/0612014 ngay 30/0612013

40 Lwu chuyen ti~n thuan (Slv dunq vao)tlv hoat dQng tal chinh (31.680.164.950) (84.216.704.900)

50 Tang (giam) ti~n va twO'ng dwO'ng ti~nthuan trong ky 3.405.020.927 (345.888.791.452)

60 Ti~n va twO'ng dwO'ng ti~n dau ky 4 357.891.965.148 681.485.846.811

61 Anh h!1'<Yngcua thay dbi ty gia hbi doalquy doi nqoai t~

70 Ti~n va twO'ng dwO'ng ti~n cubi ky 4 361.296.986.075 335.597.055.359

VO Th] Hong HanhNgU'ai lap

Ngay 12 thanq 8 narn 2014

'3

~'

5

Conq ty Co phan Xay d l,fng Cotec

THUY~T MINH sAo cAo TAl cHiNH RII~NGQUY 2 NAM2014vao ngay va cho ky k~ toan kM thuc ngay 30 thanq 06 narn 2014

1. THONGTIN CONGTY

B09-0N

Cong ty C6 phan Xay dl!ng Cotec ("Cong ty") la mot cong ty c6 phan dU'Q'cthanh lap theoLuat Doanh Nqhiep cua Viet Nam theo Gi~y ChLl'ng nhan dang ky kinh doanh s64103002611 do Sa Ke hoach va £)~u tU' Thanh ph6 Ho Chi Minh cap vao nqay 24 thanq 8narn 2004 va cac Gi~y chunq nhan dang ky kinh doanh dieu chlnh sau:

Giay chung nhtin aang ky kinh doanh ai{]u chinh so4103002611 (dieu chinh I~n 1)4103002611 (dieu chinh I~n 2)4103002611 (dieu chinh I~n 3)4103002611 (dieu chinh I~n 4)4103002611 (dieu chinh I~n 5)4103002611 (dieu chinh I~n 6)4103002611 (dieu chlnh I~n 7)0303443233 (dieu chinh I~n 8)0303443233 (dieu chlnh I~n 9)0303443233 (dieu chinh lan 10)0303443233 (dieu chinh I~n 11)0303443233 (dieu chinh I~n 12)

Ngay

nqay 10 thanq 1 nam 2005nqay 24 thanq 8 nam 2006nqay 24 thanq 10 narn 2006nqay 5 thanq 6 narn 2007nqay 20 thanq 8 narn 2007nqay 5 thanq 1 narn 2008nqay 22 thanq 5 narn 2009nqay 7 thanq 9 narn 2009nqay 23 thanq 8 narn 2010nqay 10 thanq 9 narn 2010nqay 7 thanq 5 narn 2012nqay 25 thanq 6 narn 2013

Hoat dQng chfnh trong ky hien tai cua Conq ty la cung cap dich vu xay dl!ng, I~p d~t thiet b]va trang tri nQi that, cho thue van phonq.

Cong ty co tru sa chinh dang ky tai s6 236/6 dU'ong Dien Bien Phu, PhU'ong 17, Ouan BinhTh<;lnh,Thanh ph6 Ho Chi Minh, Vi$t Nam.

se 1U'Q'ngnhan vien cua Conq ty tai nqay 30 thanq 06 narn 2014 la 512 ngU'oi (nqay 31thanq 12 narn 2013: 517 nqu'oi).

2.1 Chu~n m!J'C va Che at) ke toenap dljng

Bao cao tal chinh rieng cua Cong ty duoc trinh bay b~ng Viet Nam dong ("VN£)") phu hopvoi Che dQ ke toan Doanh nghi$p Viet Nam va cac Chuan rnuc ke toan Viet Nam("CMKTVN") do BQTai chinh ban hanh theo:

• Ouyet dinh s6 149/2001lQ£)-BTC nqay 31 thanq 12 narn 2001 ve viec ban hanh bonChuan rnuc Ke toan Viet Nam (Dot 1);

• Quyet dinh s6 165/2002/Q£)-BTC nqay 31 thanq 12 narn 2002 ve viec ban hanh sauChuan rnuc Ke toan Vi$t Nam (Dot 2); N

•.\• Quyet dinh s6,234/2003/Q£)-BTC nqay 30 thanq 12 narn 2003 ve viec ban hanh saulNG

Chu~n muc K: toan Vi$t Nam (£)Q't3); , so ::f

• Ouyet dinh so 12/2005/Q£)-BTC nqay 15 thanq 2 narn 2005 ve viec ban hanh sau -c:~Chuan rnuc Ke toan Vi$t Nam (£)Q't4); Yap. ~~./

• Ouyet dinh s6 100/2005/Q£)-BTC nqay 28 thanq 12 narn 2005 ve viec ban hanh bonChuan rnuc Ke toan Viet Nam (Dot 5).

Theo do, bang can d6i ke toan rieng, bao cao ket qua heat dQng kinh doanh rieng, bao caoluu chuyen tien t$ rieng va thuyet minh bao cao tai chfnh rienq diroc trlnh bay kern theo vaviec Sll' dl,lng cac bao cao nay khong danh cho cac d6i tU'Q'ngkhong duoc cung cap cacthong tin ve cac thu tuc va nquyen tac va thong 1$ke toan tai Viet Nam va hon nCl'akhongduoc chu dinh trinh bay tlnh hinh tai chlnh rieng, ket qua heat dQng kinh doanh rieng va luuchuyen tien t$ rienq theo cac nquyen tac va thong 1$ke toan diroc chap nhan rQng rai a cacnuoc va lanh th6 khac nqoai Viet Nam.

2. co soTRiNH sAy

6

Conq ty Co phan Xay dl,J'ng Cotec BOg-ON

THUY~T MINH BAo cAo TAl cHiNH RII~NGQUY 2 NAM 2014vao ngay va cho ky k~ toan kM thuc ngay 30 thanq 06 narn 2014

2. co56'TRiNH BAy (tiep theo)

2.1 Chu§n m(.pc va Che dg ke toenap dl,mg (tiep theo)

Conq ty la cong ty me cua mot conq ty con (sau day qoi chung la "Nhorn Cong ty") va baocao tai chfnh hop nhat cua Nhorn Conq ty cho ky ke toan ket thuc nqay 30 thanq 06 narn2014 da duoc phat hanh riemg re va dU'Q'Clap phu hop voi cac Chuan muc ke toan, Che doke toan doanh nqhiep Vi$t Nam va cac quy dinh phap Iy co lien quan den viec lap va trinhbay bao cao tai chfnh hop nhat.

NgU'ai sCr dunq bao cao tai chfnh rieng din doc bao cao tal chfnh rieng nay cling voi baocao tal chfnh hop nhat cua Nhorn Cong ty vao ngay va cho ky ke toan ket thuc cling nqay30 thanq 06 narn 2014 dE§co du'oc d~y du thong tin v{; tinh hinh tai chfnh hop nhat, ket quaheat dong kinh doanh hop nhflt va tinh hinh luu chuyen ti{;n t$ hop nhat cua Nhorn Cong ty.

2.2 Hinh thtrc so ke toen ep dl,mg

Hinh thuc so ke toan ap dunq cua Cong ty la Nhat ky Chung.

2.3 Nien dg ke toen

Nien dO ke toan cua Cong ty ap dl,mg cho viec lap bao cao tai chfnh rieng b~t d~u tCr nqay 1thanq 1 va ket thuc nqay 31 thanq 12.

2.4 Don vi tien tij ke toen

Bao cao tai chfnh rieng dU'Q'c lap b~ng don vi tien t$ sCr dl,lng trong ke toan cua Conq ty laVN8.

3. TOM TAT cAc CHiNH sAcH K~ ToAN CHU Y~U

3.1 Tien va cackhoim tLPO'ngdl.J'O'ngtien

Ti{;n va cac khoan tuonq dU'O'ng tien bao g6m ti{;n mat tai quy, tien gCri nqan hang, cackhoan d~u tU' ng~n han co thai han goc khOng qua ba thanq, co tfnh thanh khoan cao, cokha nang chuyen doi de dang thanh cac 1U'Q'ngtien xac dinh va khonq co nhieu rui ro trongchuyen doi thanh tien.

3.2 Hang ton kho

Hang t6n kho dU'Q'c ghi nhan theo qia thap hon giQ>agia thanh dE§dua moi san pham den vitrl va di{;u ki$n hien tai va gia tri thuan co thE§thuc hien diroc,

Gia tri thuan co thE§thuc hien duoc la qia ban ucc tfnh cua hang t6n kho trong di{;u kienkinh doanh binh thU'ang tnr chi phi uoc tfnh dE§hoan thanh va chi phi ban hang uoc tfnh.

Cong ty ap dl,lng phuonq phap ke khai thU'ang xuyen dE§hach toan hang t6n kho voi gia triduoc xac dinh nhv sau:

Nguyen vat lieu

Chi phf cac conq trinhda dang

01)'phOng cho hang ton kho

Ol,J'ph6ng cho hang ton kho dU'Q'c trfch I~p cho phan gia tr] dl,J'kien bi ton that do cac khoansuy giam trong gia tr] (do qiarn gia, hU' hong, kern pharn chat, loi thai v.v.) co thE§xay ra doivci nguyen vat li$u va chi phi cac conq trinh da dang thuoc quyen sa hQ>ucua Conq ty dl,J'atren b~ng chCPng hop IX v{; Sl,J'suy giam gia tri tal nqay ket thuc ky ke toano

So tang hoac qiarn khoan dl,J' ph6ng giam gia hang t6n kho dU'Q'c hach toan vao gia vcnhang ban trong kY.

- chi phl mua theo phuonq phap binh quan gia quyen.

- gia von nquyen vat lieu va lao dong true tiep cong chiphi chi phl san xuat chung co lien quan.

7


THUYET MINH BAo cAo TAl CHiNH RII~NGQUY 2 NAM 2014vao ngay va cho ky k~ toan kM thuc ngay 30 thanq 06 nam 2014

B09-0N

3. cAc cHiNH SACH KE ToAN CHU YEU (tiep theo)

3.3 Cae khofm phili thu

Cac khoan phai thu dU'Q'c trinh bay tren bao cao tai chlnh rieng theo gia tr] ghi s6 cac khoanphai thu tCr khach hang va phai thu khac sau khi can trCr cac khoan dl,l' phonq diroc lap chocac khoan phai thu kho doi.

01,1' phonq no phai thu kho doi the hi$n phan gia tr] cua cac khoan phai thu ma Gong ty dukien khong co kha nang thu h6i tai ngay ket thuc ky ke toano Tang hoac giam so dU' taikhoan dl,l' phonq duoc hach toan vao chi phi quan Iy doanh nghi$p tren bao cao ket qua

heat d(>ng kinh doanh rieng.

3.4 Tai sfm co dfnh h{Puhinh

Tai san co dinh hC/'u hinh dU'Q'Cthe hien theo nquyen gia trCr di gia tri khEIU hao IOy ke.

Nguyen gia tai san co dinh bao g6m qia mua va nhC/'ng chi phi co lien quan true tiep denviec dU'a tai san vao heat d(>ng nhu dl,l' kien.

Cac chi phi mua sam, nang cap va d6i rnoi tai san co dinh dU'Q'c ghi tang nguyen gia cua taisan va chi phi bao tri, sua chC/'a dU'Q'c hach toan vao ket qua heat d(>ng kinh doanh riengkhi phat sinh.

Khi tai san co dinh hC/'u hinh dU'Q'c ban hay thanh Iy, nquyen gia va gia tri khau hao IOy kedU'Q'c xoa s6 va bat ky cac khoan lai 10 nao phat sinh do thanh Iy tai san d~u du'oc hachtoan vao bao cao ket qua heat d(>ng kinh doanh rienq.

3.5 Tel sen co dfnh va hinh

Tai san co dinh vo hinh dU'Q'c ghi nhan theo nquyen gia tnr di qia tr] hao men IOy ke.

N~uyen qia tai san co dinh vo hinh bao g6m,gia mua va nhC/'ng chi phi co lien quan true tiepden viec dU'a tal san vao sUodunq nhu dl,l' kien.

Cac chi phi nang cap va d6i moi tai san co dinh vo hinh duoc ghi tang nquyen gia cua taisan va cac chi phi khac duoc hach toan vao ket qua heat d(>ng kinh doanh rieng khi phatsinh.

Khi tal san co dinh vo hinh duoc ban hay thanh Iy, nquyen gia va gia tri hao men IOy keduoc xoa s6 va cac khoan lai 10 phat sinh do thanh Iy tai san dU'Q'c hach toan vao bao caoket qua hoat d(>ng kinh doanh rienq.

Quytm sir dl)ng oatOuyen sUodunq dat dU'Q'c ghi nhan nhtr tai san co dinh vo hinh khi Gong ty dU'Q'Ccap giaychtYng nh~n quyen sUodl,lng dat. Nguyen gia quyen sUodunq dat bao g6m tat ca nhC/'ng chiphi co lien quan trvc tiep den viec dU'a dat vao tranq thai s~n sang de sUodl,lng va khongdU'Q'c khau tnr khi co thai gian sUodl,lng vo thai han,

3.6 Khtw hao va khau tnr

Khau hao tal san co dinh hC/'u hinh va khau tnr tai san co dinh vo hinh dU'Q'c trich theophU'O'ng phap dU'ang thcflng trong suet thai gian hC/'udunq uoc tfnh cua cac tal san nhu sau:

C)

(

Nha cua, vat kien trueMay rnoc, thiet biPhuonq tien van taiThiet bi dl,lng cu quan IyPhan mern may tfnhOuyen sUodunq dat

5 - 42 narn3-10nam

6 - 8 nam3 - 5 nam

3 narn45 - 49 narn

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THUY~T MINH BAo cAo TAl CHiNH RII~NG QUY 2 NAM 2014vao ngay va cho ky k~ toan kM thuc ngay 30 thanq 06 narn 2014

BOg-ON

3. TOM TAT cAc cHiNH SACH KE ToAN CHU Y~U (tiep theo)

3.7 Bat d9ng sim dllU ttr

B~t d¢ng san d~u tu dU'Q'c tht§ hien theo nquyen gia bao g6m ca cac chi phi giao dich lienquan tny di qia tr] kh~u hao IOy k~.

Cac khoan chi phi lien quan d~n b~t d¢ng·san dau tu phat sinh sau ghi nhan ban d~u dirochach toan vao gia tr] can lai cua b~t d¢ng san d~u tU' khi Cong ty c6 kha nang thu dU'Q'c caclQ'i lch kinh t~ trong tU'O'ng lai nhieu hon muc heat d¢ng dU'Q'c danh qia ban d~u cua b~td¢ng san d~u tU' d6.

Khau hao bat d¢ng san d~u tU' duoc trlch theo phuonq phap kh~u hao dU'ong th~ng trongsuet thai gian hQ>udunq uoc tlnh cua cac b~t d¢ng san nhu sau:

Toa nha van phonq 30 narnTai san khac 25 narn

B~t d¢ng san d~u tu khonq can duoc trinh bay trong bang can deSik~ toan rieng sau khi daban hoac sau khi b~t d¢ng san d~u tu da khong can dU'Q'c SLP dunq va xet thay khonq thudU'Q'c loi lch kinh t~ trong tu'onq lai tlY viec thanh Iy b~t d¢ng san d~u tu d6. Chenh lechgiQ>atien thu thuan tlY viec ban tai san voi gia tri can lai cua bM d¢ng san d~u tu' duoc ghinhan vao k~t qua heat d¢ng kinh doanh rieng trong ky thanh IY.

Viec chuyen tlY bat d¢ng san chu sa hou SLP dl,lng thanh bat d¢ng san d~u tu chi khi c6 svthay deSivE§muc dich SLP dunq nhu truonq hop chu sa hQ>ucham du't SLP dl,lng tai san d6 vab~t d~u cho ben khac thue hoat d¢ng hoac khi k~t thuc giai dean xay dllng. Viec chuyen tlYbM d¢ng san d~u tu sang bat d¢ng san chu sa hQ>uSLP dl,lng chi khi c6 su' thay deSivE§mucdlch SLP dunq nhu cac trU'ong hop chu sa hQ>ub~t d~u SLP dl,lng tai san nay hoac b~t d~utrit§n khai cho rnuc dich ban. Viec chuyen tlY bat d¢ng san d~u tu sang bM d¢ng san chu sahQ>uSLP dl,lng hoac hang ton kho khong lam thay deSinquyen qia hay qia tri can lai cua batd¢ng san tal nqay chuyen deSi.

3.8 Thue tai sim

Viec xac dinh mot thoa thuan c6 phai la thoa thuan thue tai san hay khonq dira tren banchat cua thoa thuan do tal thoi dit§m khai dau: lieu viec thuc hien thoa thuan nay c6 phuthuoc vao viec SLP dunq mot tal san nhat dinh va thoa thuan c6 bao g6m diE§u khoan vE§quyen SLP dunq tai san hay khonq.

Thue tai san duo'c phan loai la thue tai chinh neu theo hop d6ng thue tal san ben cho thuechuyen giao phan Ion rui ro va lQ'i lch g~n lien voi quyen sa hQ>utai san cho ben di thue. T~tca cac thoa thuan thue tai san khac dU'Q'c phan loai la thue heat d¢ng.

Trang trU'&ng hQ'p Gong ty la ben ai thue

Cac khoan tien thue theo hop d6ng thue hoat d¢ng duoc hach toan vao k~t qua hoat d¢ngkinh doanh rienq trong ky theo pbuonq phap dU'ong th~ng trong thai han cua hop d6ngthue.

Trang truonq tiop Gong ty la ben cho thue

Tai san theo hop d6ng cho thue heat d¢ng dU'Q'c ghi nhan la bat d¢ng san d~u tu tren Bangcan deSik~ toan rienq. Chi phi true tiep ban dau dt§ thuonq thao thoa thuan cho thue hoatd¢ng duoc ghi nhan vao k~t qua hoat d¢ng kinh doanh rienq khi phat sinh.

Thu nhap tlY tiE§ncho thue diroc hach toan vao bao cao k~t qua heat d¢ng kinh doanh riengtheo phuonq phap dU'ong th~ng trong thai gian cho thue.

H

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THUY~T MINH BAo cAo TAl CHiNH RII~NG QUY 2 NAM 2014vao ngay va cho ky kil toan kilt thuc ngay 30 thanq 06 narn 2014

3. TOM TAT cAc cHiNH SACH K~ ToAN CHU Y~U (tiep theo)

3.9 Chi phi tre trLPCYc

Chi phi tra trvoc bao gom cac chi phi tra truce ng~n han hoac chi phi tra truce dai han trenbang can doi k~ toan rieng va dU'Q'Cphan beStrong khcanq thai gian tra truoc cua chi phitU'O'ngling voi cac loi lch kinh t~ dU'Q'ctao ra tiY cac chi phi nay.

Chi phi conq cu dl,lng cu Sll' dunq cho cac cong trinh xay dl,l'ng dU'Q'cphan beStiY 2 d~n 6narn VaGk~t qua heat dong kinh doanh rieng theo phuonq phap dU'ang thang.

3.10 DtJU tLl'ngim hfln

Cac khoan d~u tu ng~n han duoc trinh bay theo gia goc tru dl,J'ph6ng (neu c6). Ol,J'ph6nggiam gia tr] cac khoan d~u tU' khi gia goc cao hon qia th] trU'ang tal thai di~m I$p bao cao taichinh rienq.

3.11 DtlU ti» vao cong ty con

Khoan d~u tu VaGcong ty con ma trong d6 Conq ty narn quyen kiern scat duoc trinh baytheo phuonq phap gia goc. Cac khoan phan phoi lQ'inhuan rna Cong ty nhan duoc tiY so lQ'inhuan IOy k~ cua cong ty con sau nqay Cong ty narn quyen kiern soat dU'Q'Cghi nhan VaGbao cao k~t qua hoat dong kinh doanh rieng cua Cong ty. Cac khoan phan phoi khac dtrocxem nhu phan thu hoi cua cac khoan d~u tu va dU'Q'Ctnr VaGgia tr] d~u tu.

3.12 Dau u» vao cac cong ty lien ket

Cac khoan d~u tu VaGcac cong ty rna trong d6 Cong ty c6 anh hU'ang dang k~ diroc trinhbay theo phuonq phap qia goc. Cac khoan phan phoi lQ'inhuan tiY so loi nhuan thuan IOyk~cua cac conq ty lien k~t sau nqay Conq ty c6 anh hU'ang dang k~ duoc ghi nhan VaGk~tqua heat dong kinh doanh rienq cua Cong ty. Cac khoan phan phoi khac duoc xem nhu'phan thu hoi cac khoan d~u tu va dU'Q'CtriYVaGqia tr] d~u tu.

3.13 Dau tLl'ch(Png khoan va caekhoan dau u» kMc

£)~u tu chling khoan va cac khoan d~u tu khac duoc ghi nhan theo qia mua thuc t~. Ol,J'ph6ng duoc I$p cho viec giam gia tri cua cac khoan d~u tu theo hU'ang dan cua Thong tuso 89/2013/TT-BTC do BO Tai chinh ban hanh nqay 28 thanq 6 narn 2013 sua deSiva beSsung Thong tu so 228/2009/TT-BTC do BOTai chinh ban hanh nqay 7 tMng 12 narn 2009.Tang hoac qiarn so du' tai khoan dl,J'ph6ng diroc hach toan VaGchi phi tai chinh trong baocao ket qua heat dong kinh doanh rienq.

3.14 Cac khoan pMi tra va chi phi trich trLPCYc

Cac khoan phai tra va trich truce duoc ghi nhan cho so tien phai tra trong tuonq lai lienquan d~n hang h6a va dich vu da nhan dU'Q'crna khong phu thuoc VaGviec Conq ty da nhanduoc h6a don cua nha cung cap hay chua.

3.15 Trich /(lp tro cap thoi vi~c.4J.?

TrQ'cap thai viec cho nhan vien duoc trich truce VaGcuoi m6i nien do bao ca~ cho toan bo.... <1,\,ngU'ai lao dong da ~amviec tai Cong ty du:Q'chon 12 thanq voi mire trich bang mot nll'~:7I..Y .~ \thanq IU'O'ngcho rno: narn lam viec cho den nqay 31 thanq 12 narn 2008 theo Luat Lao-lAN "0 \

dong, l.uat Bao hiem xa hoi va cac van ban hU'ang dan c6 lien quan. TiY nqay 1 thanq ;jlfNG * inal)l 2~09, rmrc IU'O'ngbinh quan thanq d~ tinh tro cap thai viec se ?U'Q'c?it§u chinh V~~C) ~ .:cuoi rnoi nien do bao cao theo rnuc IU'O'ngbinh quan cua sau thanq gan nhat tinh d~n thai ~ '.$. . .'di~m tap bao cao. Ph~n tang len cua khoan trlch truce nay se dU'Q'cghi nhan VaGbao ca \~69./'-k~t qua heat dong kinh doanh rienq. . ..-.-.- .

Khoan tro cap thai viec trich truoc nay duo'c Sll' dunq d~ tra tro cap thai viec cho ngU'ai laodong khi cham dut hop dong lao dong theo £)it§u48 cua BOluat Lao dong.

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THUY~T MINH BAa cAa TAl CHiNH RII~NG QUY 2 NAM 2014vao ngay va cho ky kil toan kilt thuc ngay 30 thanq 06 nam 2014

B09-0N

3. TOM TAT cAc cHiNH SACH K~ ToAN CHU Y~U (tiep theo)

3.16 Caekhoim d!l' phong

Cong ty ghi nhan cac khoan du ph6ng khi co mot nghia Vl,J no hien tai (nghia Vl,J phap Iyhoac nghia Vl,J lien dcYi)do ket qua tCfmot su kien da xay ra trong qua khu. Viec thanh toannghia Vl,J no nay co the se di§n den Sl,l'giam sut v~ nhQ>ngIO'ifch kinh te va Cong ty co thedU'a ra duoc mot uoc tfnh dang tin c~y v~·gia tr] cua nghia Vl,J no do.

Ol,l' ph6ng bao hanh cong trlnh dU'O'ctrich I~p tCf 0.5% den 3% gia tri cong trlnh dua trend~c diem cua tCfngconq trlnh va kinh nqhiern thuc te.

3.17 Caenghi~p v¥ bang ngo{li t~

Conq ty ap dunq hU'cYngdi§n theo Chuan muc ke toan Viet Nam so 10 - Anh hU'ang cuaviec thay d6i ty qia hoi doai va Thong tu' so 179/2012/TT-BTC quy dinh v~ ghi nhan, danhgia, xU>Iy cac khoan chenh lech ty gia hoi doai trong doanh nghi$p do BQtai chfnh ban hanhnqay 24 thang 10 narn 20 12 lien quan den cac nqhiep Vl,J bcling nqoai t$ nhu da ap dunqnhat quan trong nam truoc.

Cac nghi$p Vl,J phat sinh bclingcac don vi ti~n t$ khac vcYidon vi ti~n t$ ke toan cua Conq ty(VN£)) dU'9'c hach toan theo ty qia Qiao dich v~o nqay phat sinh nghi$p Vl,J. T<;Iinqay ket thucnien dQ ke toan, cac khoan rnuc tien t$ co goc nqoai t$ dU'O'cdanh qia l<;Iitheo ty qia muavao cua nqan hang thuonq rnai noi Cong ty ma tai khoan tal thai diem nay. Tat ca cackhoan chenh I$ch ty qia thuc te phat sinh trong ky va chenh lech do danh gia l<;Iiso du tient$ co goc nqoai t$ cuoi ky dU'O'chach toan vao ket qua heat dQng kinh doanh rieng.

3.18 Cophieu quy

Cac conq Cl,J von chu sa hQ>udU'O'cCong ty mua lai (c6 phieu quy) duoc ghi nhan theonquyen qia va trCfvao von chu sa hQ>u.Conq ty khonq ghi nhan cac khoan lai (10)khi mua,ban, phat hanh hoac huy cac conq Cl,J von chu sa hQ>ucua rnlnh.

3.19 Phan ehia lCJ'inhu~n

LO'inhuan thuan sau thue thu nhap doanh nqhiep co the dU'O'cchia cho cac nha d~u tU'theod~ xuat cua HQi d6ng Ouan tr] dU'O'ccac c6 dong thOng qua tai Dai hQi c6 dong ThU'angnien va sau khi da trlch lap cac quy dl,l' phOng theo £)i~u 1$Cong ty va cac quy dinh cuaphap luat Vi$t Nam.

Conq ty trfch lap cac quy dl,l' ph6ng sau tCfIO'inhuan thuan sau thue thu nhap doanh nghi$pcua Cong ty theo d~ nqh] cua HQi d6ng Ouan tri va dU'O'ccac c6 dong phe duyet tai Dai hQid6ng c6 dong thuonq nien.

Ouy dl,P phOng tai chinh

Quy nay duoc trlch I~p de bao v$ hoat dQng kinh doanh thong thU'ang cua Cong ty trucecac rui ro hoac thiet hai kinh doanh, hoac d~ dl,l' ph6ng cho cac khoan 10hay thiet hai nqoaidl,l' kien do cac nhan khach quan hoac do cac trU'ang hop bat kha khanq nhu hoa hoan, bat6n trong tlnh hlnh kinh te va tai chfnh trong nuoc hay nuoc nqoai.

OuyailU tir phet trien

Quy nay duoc trfch lap nharn phuc Vl,J viec rno rQng heat dQng hoac d~u tu chieu sau cuaCong ty.

Ouy khen thwng, phuc 19'i

Quy nay duoc trfch I~p de khen thU'ang, khuyen khfch vat chat, dem lai IO'i ich chung vanang cao phuc IO'icho cong nhan vien va dU'O'chach toan nhu mot khoan no phai tra.

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THUYET MINH BAo cAo TAl CHiNH RII~NG QUY 2 NAM 2014vao ngay va cho ky k€! toan kilt thuc ngay 30 thanq 06 narn 2014

BOg-ON

3. TOM TAT cAc CHiNH sAcH KE ToAN CHU YEU (tiep theo)

3.20 Ghi nh(m doanh thu

Ooanh thu duoc ghi nhan khi Cong ty co kha nang nhan dU'Q'c cac loi lch kinh t~ co th~ xacdinh dU'Q'c mot each chac chan. Ooanh thu dU'Q'c xac dinh theo gia tri hop Iy cua cac khoanda thu hoac se thu dU'Q'c sau khi tn) di cac khoan chiet khau thuonq mal, giam gia hangban va hang ban b] tra lai. Cac di€lu kien ghi nhan Cl,Jth~ sau day cOng phai dU'Q'c dap lingkhi ghi nhan doanh thu:

HQ'p (fong xay dl,.Png

TrU'ang hop hop d6ng xay dl,mg quy dinh nha thau duoc thanh toan theo qia tri kh6i 1U'Q'ngthuc hien, khi k~t qua thuc hien hop d6ng xay dl,J'ng co th~ dU'Q'c uoc tinh met each dangtin cay va dU'Q'Cxac nhan bai khach hang, thl doanh thu va chi phi lien quan d~n hop d6ngdU'Q'c ghi nhan tU'O'ng ling voi phan cong viec da hoan thanh duoc khach hang xac nhantren hoa don.

TrU'ang hop hop d6ng xay dl,J'ng quy dinh nha thau duoc thanh toan theo tien d(> k~ hoach,khi k~t qua thuc hien hop d6ng xay dl,J'ng co th~ dU'Q'c uoc tinh mot each dang tin ci;ly, thldoanh thu va chi phi lien quan d~n hop d6ng dU'Q'c ghi nhan tuonq ling voi phan cong viecda hoan thanh vao nqay k~t thuc ky k~ toan b~ng each so sanh ty 1$ cua chi phi cua hopd6ng phat sinh cho phan cong viec da dU'Q'c hoan thanh d~n ngay nay so voi tong chi phihop d6ng, tn) khi ty 1$ nay khong dai dien cho muc d(> hoan thanh.

Cac khoan tang qiarn khi thuc hien hop d6ng, cac khoan tien thU'ang va cac khoan thanhtoan khac chi diroc tinh vao doanh thu khi da duo'c th6ng nhcflt voi khach hang.

Khi k~t qua thuc hien hop d6ng xay dl,J'ng khong th~ diroc uoc tinh mot each dang tin cay,thl doanh thu chi duoc ghi nhan tuonq dU'O'ng vai chi phi cua hop d6ng da ph at sinh rnaviec hoan tra la tU'O'ng d6i chac chan. Chi phi cua hop d6ng chi dU'Q'c ghi nhan la chi phitrong narn khi cac chi phi nay da phat sinh.

Tifln cho thue

Thu nhap tll' tien cho thue tai san theo hop d6ng thue heat d(>ng dU'Q'c hach toan vao k~tqua heat d(>ng kinh doanh rieng theo phuonq phap dU'ang th~ng trong suet thOi gian chothue.

Tifln lai

Ooanh thu duoc ghi nhan khi tien lai phat sinh tren co sa d6n tich (co tinh d~n loi tuc rna taisan dem lai) trll' khi kha nang thu h6i tien lai khong chac chan.

Co tire

Ooanh thu duoc ghi nhan khi quyen dU'Q'c nhan khoan thanh toan co tuc cua Cong ty du'ocxac lap.

3.21 tno«Thue thu nh{)p hi~n henh

Tai san thue thu nhap va thue thu nhap phai nop cho ky hien hanh va cac ky truce dU'Q'cxac dinh b~ng s6 tien dl,J'ki~n phai nop cho (hoac dU'Q'c thu h6i tu) co quan thue, dua trencac rmrc thue suat va cac luat thu~ co hieu Il,J'Cd~n ngay k~t thuc ky k~ toano

Thu~ thu nhap hien hanh diroc ghi nhan VaG k~t qua hoat d(>ng kinh doanh rieng nqoai tnrtrU'ang hop thue thu nhap phat sinh lien quan d~n mot khoan muc dU'Q'c ghi th~ng VaG v6nchu sa hCfu, trong trU'ang hop nay, thue thu nhap hien hanh cOng dU'Q'c ghi nhan true tiepVaG v6n chu sa huu.

Cong ty chi diroc bu till' cac tal san thue thu nhap hien hanh va thue thu nhap hien hanhphai tra khi Conq ty co quyen hop phap duoc bu tnr giCfa tai san thue thu nhap hien hanhvai thue thu nhap hien hanh phai nop va Cong ty dl,J' dinh thanh toan thue thu nhap hienhanh phai tra va tal san thue thu nhap hien hanh tren co so-thuan.

~0-cc

x)

(C

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THUY~T MINH BAo cAo TAl cHiNH RII~NG QUY 2 NAM 2014vao ngay va cho ky k~ toan k~t thuc ngay 30 thanq 06 narn 2014

B09-0N

3. TOM TAT cAc CHiNH SACH K~ ToAN CHU Y~U (tiep theo)

3.21 tno« (tiep theo)

Thue thu nh~p tioen Iqi

Thu~ thu nhap hoan lai duoc xac dinh cho cac khoan chenh lech tarn thai tai ngay k~t thucky k~ toan giCl'aco so tfnh thu~ thu nhap cua cac tal san va no phai tra va gia tr] ghi so cuachunq cho rnuc dfch I~p bao cao tai chfnh rieng.

Thu~ thu nhap hoan lai phal tra duo'c ghi nhan cho tat ca cac khoan chenh lech tarn thaichiu thue. Tal san thue thu nh~p hoan lai can duoc ghi nhan cho tat ca cac chenh lech tarnthai duoc khau tnr, qia tr] diroc khau trll' chuyen sang cac narn sau cua cac khoan 10tfnhthue va cac khoan uu dai thue chua SLrdunq, khi chac chan trong tuonq lai se co IO'inhuantfnh thue d~ SLrdl,JngnhCl'ngchenh lech tarn thai dU'O'ckhau tnr, cac khoan 10tfnh thue vacac tru dai thue chua SLrdunq nay.

Gia tri ghi so cua tai san thue thu nhap doanh nqhiep hoan l<;liphai dU'O'cxem xet lai vaonqay ket thuc ky k~ toan va phai giam qia tri ghi so cua tai san thue thu nhap hoan lai d~nrnuc bao dam chac chan co du IO'inhuan tfnh thu~ cho phep IO'ifch cua mot phan hoac toanbQ tat san thue thu nhap hoan lai dU'O'cSLrdonq. Cac tai san thue thu nhap doanh nqhiephoan lai chua ghi nhan tnroc day dU'O'cxem xet lai vao nqay k~t thuc ky k~ toan va duocghi nhan khi chac chan co du IO'inhuan tfnh thue d~ co th~ SLrdunq cac tai san thue thunhap hoan lai chua ghi nhan nay.

Tai san thue thu nhap hoan lai va thue thu nhap hoan lai phai tra diroc xac dinh theo thuesuat dll tlnh se ap dunq cho ky k~ toan tai san diroc thu h6i hay no phai tra du'oc thanhtoan, dua tren cac rrurc thue suat va luat thue co hieu IIlC vao nqay k~t thuc ky k~ toano

Thu~ thu nhap hoan lai duoc ghi nhan vao k~t qua heat dQng kinh doanh rieng nqoai trll'trU'ang hop thue thu nhap phat sinh lien quan d~n mot khoan rnuc dU'O'cghi th~ng vao v6nchu so hCl'u,trong tmang hop nay, thue thu nhap hoan lai cOng dU'O'cghi nhan true tiep vaov6n chu sc hCl'u.

Cong ty chi duoc bu trll' cac tai san thue thu nhap hoan lai va thue thu nhap hoan lai phaitra khi Conq ty co quyen hop phap duoc bu tnr giCl'atai san thue thu nhap hien hanh vaithue thu nhap hien hanh phai nQPva cac tai san thue thu nhap hoan lai va thue thu nhaphoan lai phai tra lien quan toi thue thu nhap doanh nghi~p duoc quart Iy bol cunq mot coquan thue d6i voi cunq mot don vi chiu thue.

3.22 Cong c!-, tal chinh

Cong cu tei chinh - Ghi nhen ban (fEWva trinh bay

Tai san tai chfnh

Theo ThOng tU' s6 210/2009/TT-BTC nqay 6 thanq 11 narn 2009 hU'ang dan ap dl,JngChuanrnuc Bao cao Tai chfnh Qu6c t~ v§ trinh bay bao cao tai chfnh rieng va thuyet minh thongtin d6i voi cong Cl,Jtal chfnh ey Viet Nam ("Thong tu 210"), tai san tai chfnh duoc phan lcaimot each phu hop, cho rnuc dich thuyet minh trong cac bao cao tai chfnh rienq, thanh taisan tai chfnh duoc ghi nhan theo gia tri hop Iy thOng qua bao cao k~t qua heat dQng kinhdoanh rienq, cac khoan cho vay va phai thu, cac khoan d~u tU' giCl'd~n ngay dao han va taisan tai chfnh san sang d~ ban. Cong ty quy~t dinh vi~c phan IO<;licac tai san tai chfnh nayt<;lithai di~m ghi nh~n I~n d~u.

T<;lithai di~m ghi nh~n I~n d~u, tai san tai chfnh dU'O'cxac dinh theo nguyen gia cQng vai chiphf giao dich trllc ti~p co lien quan.

Cac tai san tai chfnh cua Cong ty bao g6m ti§n va cac khoan ti§n gLri ngan h<;ln,cac khoanphai thu khach hang va phai thu khac, cac khoan cho vay, cac cong Cl,Jtai chfnh dU'O'cniemy~t va khOng dU'Q'Cniem y~t.

13


THUYET MINH BAo cAo TAl CHiNH RII~NG QUY 2 NAM 2014vao ngay va cho ky k~ toan kM thuc ngay 30 thang 06 narn 2014

B09-0N

3. TOM TAT cAc cHiNH SACH KE ToAN CHU YEU (tiep theo)

3.22 Cong c~ tal chinh (tiep theo)

NO' phai tra tai chinh

NQ' pha: tra tai chinh theo pharn vi cua ThOng tu 210, cho muc dich thuyet minh trong baocao tai chinh rieng, dU'Q'c phan loai mot each phu hop thanh cac no phai tra tal chinh dU'Q'cghi nhan thong qua bao cao k~t qua heat dong kinh doanh rienq, cac khoan no phai tra taichinh duo'c xac dinh theo qia tri phan boo Conq ty xac dinh viec phan loai cac no pha: tra taichinh thai di~m ghi nhan I~n d~u.

Tat ca no phai tra tai chinh dU'Q'c ghi nhan ban d~u theo nquyen gia cong vO'i cac chi phigiao dich true tiep c6 lien quan.

NQ' phai tra tai chinh cua Conq ty bao gom cac khoan phai tra ngU'ai ban va cac khoan pha:tra khac.

Gie tri sau ghi nh~n Ian oau

Hien tai ThOng tu' 210 khOng c6 hU'O'ng dan v~ viec xac djnh lai qia trj cua cac conq cu taichinh sau ghi nhan ban d~u. Do d6 gia trj sau ghi nhan ban d~u cua cac cong cu tai chinhdang dU'Q'c phan anh theo nquyen gia.

Bu tnr cacconq C(J tei chfnh

Cac tai sari tai chinh va no phal tra tai chinh dU'Q'c bu tn) va gia tri thuan se dU'Q'c trinh baytren bao cao tinh hinh tai chinh neu, va chi neu, don vi c6 quyen hop phap thi hanh viec butnr cac gia tr] da dU'Q'c ghi nhan nay va c6 y djnh bu tru' tren co sa thuan, hoac thu duoccac tai san va thanh toan no phai tra dong thai.

4. TIEN vA cAc KHOAN TU'O'NG DU'O'NG TIEN

3010612014

VND

3111212013

Ti~n matTi~n glii nqan hang

Cac khoan tU'O'ng dU'O'ng tien (*)

TONG C¢NG

1.375.495.812319.921.490.26340.000.000.000

361.296.986.075

5.947.442277.886.017.70680.000.000.000

357.891.965.148

(*) Cac khoan tU'O'ng dU'O'ng tien th~ bien khoan tien glii nqan hang c6 thai han g6c dU'O'iba thang va hU'ang lai suat theo lai suat tien glii c6 th~ ap dunq.

5. cAc KHOAN DAu TU' TAl CHiNH NGAN H~N

8~u tu tai chinh ng~n han bao gom cac khoan tien glii tai cac nqan hang thU'O'ng rnai c6thai han tlY ba thanq tra len va hU'ang lai suat theo lai suat ti~n glii c6 th~ ap dunq.

3010612014

6. PHAI THU KHAcH HANG

Ben thli' ba

Cac ben lien quan (Thuyet minh so 28)

TONG C¢NG

Ol,l' phonq phai thu ng~n han kh6 doi

GIA TR! THUAN

1.360.991.058.97146.192.444.192

1.407.183.503.163

(158.213.739.279)

1.248.969.763.884

14


THUY~T MINH BAo cAo TAl CHiNH RIENG QUY 2 NAM 2014vao ngay va cho ky kil toan kilt thuc ngay 30 thanq 06 narn 2014

B09-0N

7. cAc KHOAN PHAI THU KHAc

VND

3010612014 3111212013

Cac ben lien quan (Thuyet minh so 28) 11.957.879.495 14.450.498.473Ti~n lai phai thu 17.562.863.885 19.926.819.448Phai thu do thanh Iy khoan d~u tu 11.171.538.973Phai thu khac 5.904.268.286

TONGC¢NG 35.425.011.666 45.548.856.894

Ol,J'phOng phai thu ng~n han kh6 doi (917.281.511)

GIA TR! THUAN 34.507.730.155 45.548.856.894

8. HANG TON KHO

VND

3010612014 3111212013

Chi phi cac cong trinh da dang 540.647.577.014 247.556.283.538Ol,J'phonq giam gia hang ton kho (75.000.000.000) (75.000.000.000)

GIA TR! THUAN 465.647.577.014 172.556.283.538

Chi ti~t chi phi cac cong trinh xay dl,J'ngda dang duoc trinh bay nhu sau:

VND

3010612014 3111212013

Khu phuc hop TM Nam Sai Gon - Vivo City 112.003.185.121 32.525.122.713Cao ac Tricon 75.000.000.000 75.000.000.000Khu nha a cao t~ng Thao £)i~n 66.341.139.851Khu nha a cao cap Viglacera Tower 40.908.404.916 5.910.580.290Sa Giao dich chunq khoan TP. HCM 37.638.184.135 15.512.549.906Trung tam dO>lieu dl,J'phonq 29.095.971.178 7.273.724.771Can ho cao cap Everich - Ouan 7 26.156.363.512 13.426.410.247Chung CU'An Phu 24.511.812.892 13.034.998.522Khu nghi dU'ang Salinda Phu Quac 21.007.359.947 15.637.775.494Khu chung CU'cao t~ng Lexington - Ouan 2 19.429.375.569Khach S<;In5 sac Centec 14.209.583.860 3.771.860.762Toa nha Viettel Kien Giang 9.844.964.459 11.163.485.854Trung tam thuonq rnai Aeon Mall Long Bien 9.495.043.450Ol,J'an Bi$t thl,J'nha E6 7.616.794.808 14.008.912.460Cac cong trinh khac 47.389.393.316 40.290.862.519 ~

TONG C¢NG 540.647.577.014 247.556.283.538:)/~.)1

TAI SAN NGAN H~N KHAcC.

9. t:VND

3010612014 3111212013 "E

T<;Imung cho doi thi conq va conq nhan vien 17.210.911.825 12.516.927.702Ky quy 834.826.594 1.533.286.116

TONG C¢NG 18.045.738.419 14.050.213.818

15

Conq ty Co phan Xay dl,mg Cotec B09-0N


10. TAl SAN co D!NH HlfU HiNH

VND

Nh« cire, May m6c, Ptnrotu; tlen Thiflt bi,v~t kifln true thiflt bi ven tai dl,mg cu quen 19 T6ng cOng

Nguyen gia:

Vao ngay 31 thang 12 narn 2013 75.946.985.585 156.105.016.600 19.494.570.029 7.820.085.304 259.366.657.518Mua rnoi 2.608.581.003 1.356.828.287 3.965.409.2908au tU' xay dl,mg CO' ban hoan thanh 1.038.694.120 1.038.694.120Phan loai lai tCPbat dong san dau tu 8.701.856.125 8.701.856.125

Thanh Iy (1.795.763.477) (1.795.763.477)

Vao nqay 30 thanq 6 narn 2014 85.687.535.830 156.917.834.126 19.494.570.029 9.176.913.591 271.276.853.576

Trang 06:Da khau hao hflt 1.124.079.348 59.109.711.700 2.560.056.602 4.790.058.595 67.583.906.245

Gia tr] khciuhao IOy k~:

Vao nqay 31 thanq 12 narn 2013 (16.269.867.606) (113.760.642.247) (10.527.206.002) (6.329.769.658) (146.887.485.513)Kh~u hao trong ky (2.604.398.352) (7.827.419.043) (1.202.492.230) (538.095.733) (12.172.405.358)Phan loai lai tCPb~t dong san dau tU' (870.185.613) (870.185.613)

Thanh Iy 1.795.763.477 1.795.763.477

Vao nqay 30 thanq 6 nam 2014 (19.744.451.571) (119.792.297.813) (11.729.698.232) (6.867.865.391 ) (158.134.313.007)

Gia tr] con lai:

Vao nqay 31 thang 12 narn 2013 59.677.117.979 42.344.374.353 8.967.364.027 1.490.315.646 112.479.172.005

Vao nqay 30 thang 6 nam 2014 65.943.084.259 37.125.536.313 7.764.871.797 2.309.048.200 113.142.540.569

16


THUY~T MINH BAo cAo TAl cHiNH RII~NG QUY 2 NAM 2014vao ngay va cho ky k~ toan kM thuc ngay 30 thanq 06 narn 2014

11. TAl SAN co£)!NH VO HiNH

VNf)

Quyen PhEmmemSLr dl)ng oat may tfnh rong c¢ng

Nguyen gia:

Vao nqay 31 thanq 12 narn 2013 89.261.243.238 3.228.799.456 92.490.042.694Mua rnoi 470.607.110 470.607.1108tlU tu XDCB hoan thanh 454.545.456 454.545.456Thanh Iy

Vao nqay 30 thanq 6 narn 2014 89.261.243.238 4.153.952.022 93.415.195.260

Gia tr] khau triP Illy k~:

Vao ngay 31 thanq 12 narn 2013 (2.456.772.430) (2.861.888.390) (5.318.660.820)Khau tnr trong ky (257.876.808) (210.313.148) (468.189.956)Thanh Iy

Vao nqay 30 thanq 6 narn 2014 (2.714.649.238) (3.072.201.538) (5.786.850.776)

Gia tr] con lai:

Vao nqay 31 thanq 12 narn 2013 86.804.470.808 366.911.066 87.171.381.874

Vao nqay 30 thang 6 narn 2014 86.546.594.000 1.081.750.484 87.628.344.484

Ouyen SLP dunq d~t bao gem quyen SLP dl,mg d~t kh6ng c6 thai han cua cac 16d~t voi gia tri18064.622.555.400 VN8 va khOng dU'Q'Ckhau tnr.

12. CHI PHi XAY DI)'NG CO BAN 06' DANG

3010612014

VNf)

3111212013

Nha khoPhan rnem may tfnh

TONG CONG

727.539.476285.300.000

1.012.839.476

506.385.702435.890.910

942.276.612

17

Cong ty Co phan Xay dl,J'ng Cotec

THUYET MINH BAo cAo TAl cHiNH RII~NGQUY 2 NAM 2014vao ngay va cho ky k€!toan kilt thuc ngay 30 thanq 06 narn 2014

13. BAT DONG sAN DAu TU'

Nguyen gia:

Vao ngay 31 thanq 12 narn 2013Phan loa: sang tai san c6 dinhhQ>uhinh

Vao ngay 30 thanq 6 narn 2014

Gia tr] kh~u hao Illy k€!:

Vao ngay 31 thanq 12 nam 2013

Phan loai sang tai san c6 dinhhQ>uhinh

Kh~u hao trong ky

Vao nqay 30 thanq 6 narn 2014

Gia tr] con lai:



B09-0N

VNf)

Toe nhtl Taisanvan phOng khac Tong cOng

103.164.365.665 18.620.363.909 121.784.729.574

(8.701.856.125) (8.701.856.125)

94.462.509.540 18.620.363.909 113.082.873.449

(10.316.436.552) (101.377.537) (10.417.814.089)

870.185.613 870.185.613(1.574.375.160) (372.407.280) (1.946.782.440)

(11.020.626.099) (473.784.817) (11.494.410.916)

92.847.929.113 18.518.986.372 111.366.915.485

83.441.883.441 18.146.579.092 101.588.462.533

Gia tri hop Iy cua bat d¢ng san d~u tu chva duoc danh gia va xac dinh mot each chfnh thuctai nqay 30 thanq 6 narn 2014. Tuy nhien, dua tren tinh hinh cho thue thuc t~, Ban T6ngGiam d6c Conq ty tin tU'cyng r~ng gia tr] hop Iy cua tai san d~u tu Ian hon gia trj con lai talnqay nay.

14. cAc KHOAN DAu TU' TAl cHiNH oAI HAN

3010612014

VNf)

3111212013

£)~u tU' vao cong ty con£)~u tu vao cong ty lien k~tOI.,J' phOng giam gia d~u tu dai han vao cac conqty lien k~t

GIA TR! THUAN

112.086.980.000 112.086.980.00082.780.000.000 82.780.000.000

(855.836.299) (855.836.299)

194.011.143.701 194.011.143.701

18


THUYET MINH BAo cAo TAl CHiNH RII~NG QUY 2 NAM 2014vao ngay va choky k~ toan k~t thuc ngay 30 thanq 06 narn 2014

B09-0N

14. cAc KHOAN DAu TO' oAI H~N (tiep theo)

14.1 vtw tIP vao cong ty con

Chi ti~t khoan d~u tU' vao conq ty con tal nqay 30 thanq 06 narn 2014 nhu' sau:

~010612014 3111212013

Ty/~SO' hem(%)

Ty I~SO' hiru

VND (%) VND

Conq ty Co phan 8~u tu'Xay dl,l'ng Uy Nam

T6NG CONG

51,24 112.086.980.000 51,24 112.086.980.000

112.086.980.000 112.086.980.000

Uy Nam la conq ty co phan duoc thanh lap theo Gi~y Chling nhan 8ang ky Kinh doanh s64103005020 do Sa K~ hoach va 8~u tU' ("KH&8T") Thanh ph6 He Chi Minh cap nqay 14thanq 7 narn 2006 va cac Gi~y chtrnq nhan dang ky kinh doanh di~u chinh. Heat d(>ngchinhcua Uy Nam la cung cap dich Vl,Jxay dunq, dich Vl,Jlap d~t thi~t b] va kinh doanh vat lieu xaydl,l'ng.

14.2 vtw tIP vao cong ty firm ket

Chi ti~t cac khoan d~u tU' thuc t~ cua Cong ty vao cac cong ty lien k~t tai ngay 30 thanq 06narn 2014 nhu sau:

3010612014 3111212013

Ty/~SO' hiru(%)

Ty/~SO' niru

VND (%) VND

Cong ty Co phan 8~u tuXay dl,J'ngPM Hu'nq Gia 20,16 20.160.000.000 20,16 20.160.000.000Cong ty Co phan Thuonq malQuang Tronq 36 18.000.000.000 36 18.000.000.000Conq ty Co phan 8~u tu Dia 6cPhu Gia An 39 44.620.000.000 39 44.620.000.000

T6NG CONG 82.780.000.000 82.780.000.000

Ol,J'ph6ng qiarn qia d~u tudai h<;ln (855.836.299) (855.836.299)

GIA TR! THUAN 81.924.163.701 81.924.163.701

Conq ty Co phan 8~u tu Xay dl,J'ngPhu HU'ng Gia ("Phu Hunq Gia") la cong ty co phandU'Q'cthanh I~p theo Gi~y chunq nhan dang ky kinh doanh s6 4103002810 do Sa KH&8TThanh pho He Chi Minh cap nqay 27 thanq 10 narn 2005 va Gi~y chunq nhan dang ky kinhdoanh di~u chinh rnoi nhat I~n thli 15 s6 0303527596 cap nqay 23 thanq 06 narn 2014.Heat d(>ng chinh cua Phu Hunq Gia la cung cap dich Vl,Jxay dl,J'ngdan dl,Jng va congnqhiep, kinh doanh batd(>ng san va kinh doanh vat lieu xay dl,J'ng.

19

Conq ty Co phan Xay dl,J'ng Catec B09-0N

THUYET MINH BAa cAo TAl CHiNH RII~NG QUY 2 NAM 2014vao ngay va cho ky kil toan kilt thuc ngay 30 thanq 06 narn 2014

14. cAc KHOAN nAu TU' oAI H~N (tiep theo)

14.2 f)tw tir veo cong ty lien ket (tiep theo)

Cong ty ce phan 8§u tU' Thuonq mai Quang Tronq ("Quang Tronq") la conq ty cll ph§nduoc thanh lap theo Gi~y chunq nhan daF1gky kinh doanh s6 49030000474 do Sa KH&8TTinh Ba Ria VOng Tau cap ngay 18 thanq 12 narn 2007 va Gi~y chung nhan dang ky kinhdoanh di~u chinh moi nhat I~lnthu 3 s6 3500740022 cap nqay 14 thang 2 narn 2011. Heatd¢ng chfnh cua Quang Tronq la kinh doanh b~t d¢ng san va quan Iy dl,J'an.

Conq ty cll phan 8§u tu 8ia 6c Phu Gia An ("Phu Gia An") ta cong ty cll phan duoc thanhlap theo Gi~y chunq nhan dang ky kinh doanh s6 4103006924 do Sa KH&8T Thanh ph6H6 Chi Minh cap nqay 5 thanq 6 narn 2007 va Gi~y chung nhan dang ky kinh doanh di~uchinh rno: nhat I~ln thu 3 s6 0305004136 cap nqay 8 thanq 9 narn 2011. Heat d¢ng chfnhcua Phu Gia An la kinh doanh b~t d¢ng san va quan Iy dl,J'an.

15. CHI PHi TRA TRU'OC oAI H~N

VNf)

3010612014 3111212013

Cong Cl,J,dl,JngCl,Jphuc Vl,Jcho xay dl,J'ng 43.126.403.244 81.622.055.936Khac

TONG CONG 43.126.403.244 81.622.055.936

16. PHAI TRA NGU'OI BAN

VNf)

3010612014 3111212013

Ben thu ba 471.326.055.808 489.643.551.968 --Ben lien quan (Thuyet minh so 28) 184.007.884.173 248.476.059.285 ~

TONG CONG 655.333.939.981 738.119.611.253 ,N(.')p

THUE vA cAc KHOAN PHAI NOP NHA NU'OCYI

17. 0'VNf) NH

3010612014 3111212013

Thue thu nhap doanh nqhiep(Thuyet minh so 27) 20.550.782.412 20.104.657.478Thu~ thu nhap ca nhan 579.471.670 22.999.094.959Thu~ qia tri gia tang 3.572.126.744 6.263.014.798

TONG CONG 24.702.380.826 49.366.767.235

20

Cong ty Co phan Xay dllng Cotec

THUY~T MINH BAo cAo TAl cHiNH RIENG QUY 2 NAM 2014vao ngay va cho ky k~ toan kM thuc ngay 30 thanq 06 narn 2014

B09-0N

18. CHI PHi PHAI TRA

3010612014

VNf)

3111212013

Chi phi cac cong trinh xay dl,mgKhac

TONG C¢NG

549.739.563.914 521.807.763.510363.565.403 363.565.403

550.103.129.317 522.171.328.913

19. cAc KHOAN PHAI TRA, PHAI N¢P NGAN H~N KHAc

3010612014

VNf)

3111212013

Phai tra cac d¢i xay dl,l'ngCo tuc phai traPhai tra khac

111.252.876.91352.773.113.200

350.107.787

164.376.097.900

62.231.141.568186.590.150688.516.301

63.106.248.019TONG C¢NG

20. Ol)' PHONG PHAI TRA NGAN H~N vA oAI H~N

Ol,l' ph6ng phai tra ng~n han va da: han the hien chi phi dl,l' ph6ng bao hanh cho cac conqtrinh xay dl,l'ng da hoan thanh.

21. OOANH THU CHU'A THl)'C HII~N

3010612014 3111212013

Ooanh thu chua thuc hien tll' cac cong trinh xay dl,l'ng 25.338.557.541 30.690.871.481Ooanh thu chua thuc hien tll' cho thue van ph6ng 1.097.696.935 537.516.082 -32.-TONG C¢NG 26.436.254.476 31.228.387.563 ;T'

-lA22. cAc KHOAN PHAI TRA oAI H~N KHAc '1Ji

lEVNf) -3010612014 3111212013 T~

Nhan ky quy dai han 3.072.146.797 4.632.162.730Dl,I'ph6ng tro dip thoi viec 10.249.956.011 10.249.956.011

TONG C¢NG 13.322.102.808 14.882.118.741

21

Conq ty Co phan Xay dl,Png Cotec B09-0N


23. VON CHU soHO'U

23.1 Tinh hinh tang giam nguon van chti so.hCPu

VNf)

Van co phEwTh{jng dtr

van co phan Co phieu quyOuy oau tir Ouy dl! phong

phat tritm tei chinh

Loi ntiuen sauthue cturepMn phai Tong cOng

Cho ky k~ toan 6 thanq k~t thuc ngay 30 thanq 06 narn 2013

Vao nqay 31 thang 12 narn 2012 422.000.000.000 869.140.000.000 (1.741.460.000) 381.467.132.588 56.084.734.287 351.049.512.154 2.077.999.919.029Lqi nhu$nthuantrong ky 111.590.302.479 111.590.302.479PMn ph6i loi nhuan 87.410.983.086 10.926.372.886 (98.337.355.972)Trieh lap quy khen thU'ong, phuclQ'i - (10.926.372.886) (10.926.372.886)cehie conq b6 - (84.266.688.000) (84.266.688.000)

Vao nqay 30 !hang 06 narn 2013 422.000.000.000 869.140.000.000 (1.741.460.000) 468.878.115.674 67.011.107.173 269.109.397.775 2.094.397.160.622

Cho ky k~ toan 6 thanq kM thuc ngay 30 thanq 06 narn 2014

Vao nqay 31 thanq 12 narn 2013LQ'i nhuan thuan trong kyPMn phoi loi nhuanTrieh I$p quy khen thuonq, phucloicll hie eong b6

422.000.000.000 869.140.000.000 (1.741.460.000) 468.878.115.674 67.011.107.173 391.251.944.791 2.216.539.707.638136.408.594.677 136.408.594.677

- 102.855.074.756 12.856.884.345 (115.711.959.101)

- (12.856.884.345) (12.856.884.345)_____________________________ - (84.266.688.000) (84.266.688.000)

(1.741.460.000) 571.733.190.430 79.867.991.518 314.825.008.022 2.255.824.729.970----~~~~~~~~---

22

Vao ngay 30 thanq 06 narn 2014

Cong ty Co phan Xay dl,J'ng Cotec

THUY~T MINH BAo cAo TAl cHiNH RII~NG QUY 2 NAM 2014vao ngay va choky kil toan kilt thuc ngay 30 thanq 06 narn 2014

B09-0N

23. yON CHU soHlfU (tiep theo)

23.2 Caegiao dich ve van vo! cac chii sO- hiPu va phfm phai co t{PC;

Cho ky ke toen 6thang ket thuc ngay

3010612014

VND

Cho ky ke teen 6thang ket thuc ngay

3010612013

Van co phan

V6n d~u narnV6n tang trong nam

422.000.000.000 422.000.000.000

V6n cuoi nam 422.000.000.000 422.000.000.000

cetuc cong b6ce tuc da tra

84.266.688.000(31.680.164.950)

84.266.688.000(84.216.704.900)

23.3 Co phieu

VND

3010612014 3111212013

86 iU'Q'ngcll phieu dU'Q'cphep phat hanh 42.200.000 42.200.00086 iU'Q'ngcll phieu da dU'Q'cphat hanh vag6p v6n d~y du 42.200.000 42.200.000

c6 phieu thU'&ng 42.200.000 42.200.00086 iU'Q'ngcll phieu quy (66.656) (66.656)

c6 phieu thU'&ng (66.656) (66.656)86 iU'Q'ngcll phi~u dang luu hanh 42.133.344 42.133.344

c6 phieu thU'&ng 42.133.344 42.133.344

24. OOANH THU

24.1 Doanh thu cung cap dicn v~

VND

Cho ky ke toen 6 Cho ky ke toen 6thang ket ttiuc thang ket thuc

Ouy 2 nem 2014 ngay 3010612014 Ouy 2 nem 2013 ngay 3010612013........

Ooanh thu heat d¢ng Il."xay dl,mg 1.278.470.891.914 2.266.125.282.174 1.030.010.995.965 1.986.910.417.867 0Ooanh thu cho thue Cthlet bi xay dunq 4.390.911.460 6.460.109.267 5.671.299.543 12.879.953.119

"Ooanh thu cho thuebM d¢ng san d~u tu 4.972.226.391 9.119.006.151 5.182.413.560 10.357.269.520 CTONG CONG 1.287.834.029.765 2.281.704.397.592 1.040.864.709.068 2.010.147.640.506

...•

~

23

Cong ty Co phan Xay dl ,J'ngCotec

THUYET MINH BAo cAo TAl CHiNH RII~NGQUY 2 NAM 2014vao ngay va cho ky k~ toan k~t thuc ngay 30 thanq 06 narn 2014

B09-0N

24. DOANH THU (ti~p theo)

24.2 Doanh thu hoet di)ng ta; chinh

VND

Cho ky ke toen 6 Cho ky ke toen 6thang kf~t thuc thang ket tiiuc

Ouy 2 nem 2014 ngay 3010612014 Ouy 2 nem 2013 ngay 3010612013

Lai tiE§nglii ngan hang 24.542.415.433 50.461.204.246 24.333.033.885 47.961.673.652Co tire dU'Q'cchia 4.683.600.000 2.281.400.000 2.281.400.000Khac 74.412.060 74.412.060 5.687.539 5.687.539

TONG C¢NG 24.616.827.493 55.219.216.306 26.620.121.424 50.248.761.191

25. CHI PHi TAl CHiNH

VND

Cho ky ke toen 6 Cho ky ke toen 6thang ket thuc thang ket thuc

Ouy 2 niim 2014 ngay 3010612014 Ouy 2 nem 2013 ngay 3010612013

Hoan.nhap dl! ph6nggiam qia cac khoandautU' (2.582.473) (2.582.473) 290.235.000 (371.900.000)KMc 455.642 455.642

TONG C¢NG (2.582.473) (2.582.473) 290.690.642 (371.444.358)

'H

24


THUY~T MINH BAo cAo TAl CHiNH RII~NG QUY 2 NAM 2014vao ngay va cho ky ki! toan ki!t thuc ngay 30 thanq 06 narn 2014

B09-0N

26. THU NHAp vA CHI PHi KHAc

VNfJ

Cho ky ke ~oan 6 Cho ky ke toen 6thang ket thuc thang ket thuc

Ouy 2 nem 2014 nW1Y3010612014 Ouy2 nem 2013 ngay 3010612013

Thu nhap khac 2.261.637.731 11.486.696.955 10.844.196.161 13.127.172.684Hoan nhap du phong baohanh conq trinh 744.854.694 7.376.846.414 560.368.699 643.352.086Hoan nhap chi phi congtrinh phai tra lon hon chiphi thuc te phat sinh 439.574.044 1.475.646.379 1.103.758.528 1.190.755.777Thu tCY thanh Iy tal san codinh 766.363.636 766.363.636 1.310.958.500 1.310.958.500£lieu chinh giam chi phi doquyet toan conq trinh 5.597.897.308 5.597.897.308Thu tCY thanh Iy cong Cl,J,dl,JngCl,Jthi cong 1.125.000.000 2.246.434.000Khac 310.845.357 1.867.840.526 1.146.213.126 2.137.775.013

Chiphikhac - (5.702.148.232) (5.702.148.232)Gia tri con lai cong Cl,J,dunq Cl,Jthanh Iy (950.916.634) (950.916.634)Gia tri con lai conq Cl,J,dunq Cl,Jthanh Iy (387.859.408) (387.859.408)Khac (4.363.372.190) (4.363.372.190)

GIA TR! THUAN 2.261.637.731 11.486.696.955 5.142.047.929 7.425.024.452

27. THU~ THU NHAp DOANH NGHI~P

Thue suat thue thu nhap doanh nghi$p ("thue TNON") ap dunq cho Conq ty la 22% thu nhapchiu thue. Thue suat thue TNON tCY narn 2013 tra ve truce la 25% thu nhap chiu thue.

Cac bao cao thue cua Cong ty se chiu su' kiem tra cua co quan thue. Do viec ap dl,Jngluatva cac qui dinh ve thue co the dU'Q'Cgiai thich theo nhieu each khac nhau, so thue duoctrinh bay tren bao cao tai chinh rieng co the se b] thay doi theo quyet dinh cuoi cunq cua CO'

quan thue.

27.1 Chi phi thue TNDN hi~n benh

Cho ky ke toen 6thang ket thuc

Ouy 2 nem 2014 ngay 3010612014 Ouy2 nem 2013

VNfJ

Cho ky ke teen 6thang ket thuc

ngay 3010612013

4

'G)~

01

rChi phi thue TNONhien hanh£lieu chinh chi phithue trich thua (thieu)ky truce

TONG CQNG

20.967.523.946 36.894.372.268 33.550.788.410 51.881.197.313

(23.145.195)

20.967.523.946 36.894.372.268 33.550.788.410 51.858.052.118

25

Cong ty c6 phan Xay dl,fng Cotec

THUY~T MINH BAocAo TAl CHiNH RII~NG QUY 2 NAM 2014vao ngay va cho ky k~ toan k~t thuc ngay 30 thanq 06 narn 2014

B09-0N

27. THU~ THU NH~P DOANH NGHI~P (tiep theo)

27.1 Chi phi thue TNDNhi(#nhenn (tiep theo)

Thue TNON hien hanh phai tra duoc xac dinh dua tren thu nhap chiu thue cua ky hien tal.LQ'i nhuan chiu thue cua Cong ty khac voi lQ'inhuan duoc bao cao trong bao cao k§t quaheat d¢ng kinh doanh rieng vi lQ'inhuan chiu thue khOng bao gem cac khoan rnuc thu nhapchiu thue hay chi phi du'oc khau tnr cho rnuc dlch tfnh thue trong cac ky khac va cOngkhong bao gem cac khoan rnuc khong phai chiu thue hay khonq du'oc khau tnl' cho rnucdlch tinh thue. Thu§ TNON hien hanh phai tra cua Cong ty duoc tfnh theo thue suat da banhanh d§n nqay k§t thuc ky k§ toano

OU'cYiday 113d6i chieu loi nhuan truce thue tren bao cao k§t qua heat d¢ng kinh doanh riengva loi nhuan chiu thu§:

VND

Cho ky ke teen 6 Cho ky ke toen 6thang ket thUe thang ket thuc

Ouy 2 nem 2014 ngay 3010612014 Ouy 2 nem 2013 ngay 3010612013

LQ'i nhuan tru-oc thu~ 94.441.557.015 173.778.046.000 100.235.200.773 164.729.577.132Cae (fitw chlnh tang(giam) 19'inhu{jn theoke toen .Chi phi khong duockhau tnr 719.627.228 (601.588.227) 35.184.839.555 49.453.106.260cshic duo'c chia (4.683.600.000) (2.281.400.000) (2.281.400.000)Chuyen 10tiY heat d¢ngchuyen nhU'Q'ngbatd¢ng san narn 2013 (275.005.618) (275.005.618)Thay d6i lQ'inhuan chiuthue cua doanh thuchva thuc hien 420.748.403 (516.160.029) 1.064.513.313 (4.376.494.141 )

LQ'i nhuan chju thueU'ac tinh ky hi~n hanh 95.306.927.028 167.701.692.126 134.203.153.641 207.524.789.251

Chi phi thue TNDNuoc tinh ky hi~n hanh 20.967.523.946 36.894.372.268 33.550.788.410 51.881.197.313f)i~u chinh thue TNONtrich (thua) thieuky truce (23.145.195)

Chi phi thu~ TNDN kyhi~n hanh 20.967.523.946 36.894.372.268 33.550.788.410 51.858.052.118Thu§ TNON phai tradau ky 15.451.013.869 20.104.657.478 18.330.408.903Thu§ TNON da tratrong ky (15.867.755.403) (36.448.247.334) (18.330.408.903)

Thu~ TNDN phai tracu6iky 20.550.782.412 20.550.782.412 33.550.788.410

26


THUYET MINH BAo cAo TAl cHiNH RII~NGQUY 2 NAM 2014vao ngay va cho ky kil toan kilt thuc ngay 30 thanq 06 narn 2014

27. THUE THU NH~P DOANH NGHI~P (tiep theo)

27.2 Thue TNDN hoen I~i

Cong ty da ghi nhan mot s6 khoan thue thu nhap doanh nqhiep hoan lai phai tra va tai santhue thu nhap hoan li;3ivai cac bien dQng trong ky bao cao va ky truoc nhu sau:

VNfJ

Biing can d6i k~ toen riengBeo cao k~t qua

hoet dOng kinh doanh rieng

3010612014 3111212013

Cho ky k~ toen Cho ky k~ toenseu thang k~t seu thang k~t

thuc ngay thUc ngay3010612014 3010612013

Tai sen thue thu nh(lp hoen I~iLQ'i nhuan tCrdoanh thu chuathuc hien 282.629.360 450.209.735OV' ph6ng tro cap thoi viec 2.254.990.323 2.562.489.003

2.537.619.683 3.012.698.738

(167.580.375) (1.281.222.535)(307.498.680) _

(Chi phi) 19'iich thue thu nh(lp notin I~i (475.079.055) (1.281.222.535)

28. NGHI~P Vl,I VO'l cAc BEN LIEN QUAN

NhCi'ng giao dich trQng y~u cua Conq ty voi cac ben lien quan trong ky bao g6m:

Ben lien quan

VNfJ

Cho ky k~ toen seuthang k~t tnuc

M6i quan h? NOi dung nghi?p VI,I Ouy 212014 ngay 30/0612014

Cong ty csph~nE)~u tU' My dV'ngPhu Hunq Gia

Cong ty cephanE)~u tu' Xay dV'ngUy Nam

Cong ty lien k~t Chi phi xay dunq 94.906.532.823 193.233.129.677Cho thue thiet b] 435.397.355 916.565.724

Conq ty con Chi phi xay dV'ngCho thue van ph6ng

Cho thue thiet bicstuc dU'Q'c chi~

166.644.333.6931.051.686.2981.366.810.130

295.887.107.2132.278.079.1742.635.119.5624.611.600.000

27

Cong ty Co phan Xay dl,l'ng Cotec

THUY~T MINH BAo cAo TAl CHiNH RII~NG QUV 2 NAM 2014vao ngay va cho ky k~ toan k~t thuc ngay 30 thang 06 narn 2014

B09-0N

28. NGHI~P vu vot cAc BEN LIEN QUAN (tiep theo)

Vao nqay 30 thanq 06 narn 2014, cac khoan phai thu va phai tra voi cac ben lien quan nhusau:

Gong ty lien quan Moi quen MVNfJ

NQi dung nghi~p VI,I PMi thu(pMi tray

Phili thu khflch hang

Gong ty G6 phan 8~u tu Gong ty lien ketXay dl,l'ng Phu Hunq Gia

Cong ty c6 phan 8~u tu Xay Cong ty condl,l'ng Uy Nam

Djch Vl,Jxay dl,l'ng,cho thue thiet b] 44.478.937.091

Cho thue van phOng,cho thue thiet bi 1.713.507.101

46.192.444.192

Phili thu khflc

Con!;)ty csphan 8~u tu8ia oc Phu Gia An

Cong ty lien ket Li3icho vay 11.957.879.495

11.957.879.495

Phili tra ngU'&i bfm

Cong ty c6 phan 8~u tuXay dl,l'ng Phu Htrnq Gia

Cong ty cephan 8~u tuXay dl,l'ng Uy Nam

Cong ty lien ket Chi phi xay dl,l'ng vamua vat li~u xay dl,l'ng

Cong ty con Chi phi xay dl,l'ng vamua vat li~u xay dl,l'ng 9_6_.8_3_6_.3_3_9_.9_2_8

184.007.884.173

87.171.544.245

29. Ml,IC olea vA CHiNH SACH QUAN LV RLII RO TAl CHiNH

NQ' phai tra tai chlnh cua Conq ty chu yeu bao g6m cac khoan phai tra ngU'ai ban va cackhoan phai tra khac. Muc dich chlnh cua nhCl'ngkhoan no phai tra tai chinh nay la nharnhuy d¢ng ngu6n tai chinh phuc Vl,Jcac heat d¢ng cua Conq ty. Conq ty c6 cac khoan phaithu khach hang va cac khoan phai thu khac, tien m~t va tien gCYing~n han phat sinh truetiep tlJ' heat d¢ng cua Cong ty Cong ty khong narn giC!'hay phat hanh conq Cl,Jtai chlnh pha:sinh.

Cong ty c6 rui ro th] trU'ong, rui ro ve qia hang h6a, rui ro tin dl,Jngva rui ro thanh khoan.

Ban T6ng Giarn 86c xem xet va th6ng nhM ap dunq cac chinh sach quan 19 cho nhC!'ngruiro n6i tren nhu sau:

Rtii ro th] trU'&ng

Rui ro th] trU'ong la rui ro rna gia tr] hop 19 cua cac lu6ng tien trong tuonq lai cua mot conqCl,Jtai chlnh se bien d¢ng th~o nhC!'ngthay d6i cua gia thi tmong; Gia th] trU'on~ c6 b6n IO<;lirui ro: rui ro li3i suat, rui ro tien t~, rui ro qia hang h6a va rui ro ve gia khac, chang han nhurui ro ve qia c6 phieu, Conq Cl,Jtai chlnh b] anh hU'cYngbcYirui ro th] truonq bao g6m cackhoan tien gCYinqan hang.

N.p

or.

28

Gong ty Go phan Xay dl,J'ngGatec

THUYET MINH BAa cAo TAl CHiNH RII~NG QUV 2 NAM 2014vao ngay va cho ky kil toan kiltthuc ngay 30 thang 06 narn 2014

BOg-ON

29. MI,lC olea vA CHiNH SACH QUAN LV RUI RO TAl CHiNH (tiep theo)

Rui ro lai suat

Rui ro lai suat la rui ro rna gia tri hop Iy hoac cac lu6ng tien trong tuonq lai cua mot cong cutai chfnh se bien dong theo nhCmgthay d6i cua lai suat thi trU'cmg. Rui ro tb] trU'cYngdo thayd6i lai su~t cua Cong ty chu yeu lien quan den tien va cac khoan ti~n gtYi ng~n han cuaCong ty. Day la cac khoan dau tu ng~n han va khong dU'Q'cCong ty narn giC!'nharn rnucdlch thu lQ'itCPsu' tang len trong gia trio

Conq ty quan Iy rui ro lai suat b~ng each phan tich tinh hinh canh tranh tren th] trU'cYngde c6dU'Q'ccac lai suat c6 loi cho rnuc dich cua Conq ty va van narn trong gi&i han quan Iy rui rocua minh.

Conq ty khong thuc hi$n phan tich do nhay doi voi lai suat cho ky ke toan ket thuc nqay 30thang 06 narn 2014 do cac khoan tien gtYicua Conq ty c6 lai suat co dinh.

Rui ro ngo?i t~

Rui ro nqoai t$ la rui ro gia tri hop Iy hay dong ti~n trong tuonq lai cua cac cong cu tai chfnhthay d6i do su' thay d6i cua ty qia nqoai t$ giao dich.

Cong ty c6 rui ro nqoai t$ do thuc hien mua hang hoa b~ng cac don vi ti~n t$ khac vo'i d6ngtien ke toan cua Cong ty nhu diroc trinh bay trong Thuyet minh so 2.4. Cong ty quan Iy ruiro nqoai t$ b~ng each xem xet tinh hinh thi trU'cYnghien hanh va dl,l' kien khi Conq ty lap kehoach mua hang h6a trong tU'O'nglai b~ng nqoai te, nqoai tru viec tang ty 1$phonq ngCParuirooConq ty khonq stYdl,lng b~t ky conq cu tal chfnh phai sinh de phonq ngCParui ro ngo<;lit$cua minh.

Conq ty khong thuc hien phan tlch do nhay doi voi nqoai t$ cho ky ke toan ket thuc nqay 30thanq 06 narn 2014 do Cong ty trong narn thuc hien mua hang chu yeu b~ng Viet Namd6ng.

Rtii ro ve gia himg noeCong ty c6 rui ro v~ gia hang h6a do thuc hien mua mot so loai hang hoa nhat dinh de phucvu cho viec cung cap dich vu thi cong cong trinh. Cong ty quan Iy rui ro v~ gia hang h6athong qua viec theo d6i chat che cac thong tin va tinh hinh c6 lien quan cua th] trU'cYnghangh6a nharn quan Iy thoi diem mua hang, ke hoach thi conq va rmrc hang ton kho mot eachhop IY. Cong ty chua stYdunq cac cong cu phai sinh dam bao de phonq ngCPacac rui ro v~gia hang h6a.

Rtii ro tin d!mg

Rui ro tln dl,lng la rui ro rna mot ben tham gia trong mot hop d6ng khach hang khOng thuchi$n cac nghia vu cua minh, dan den t6n that v~ tai chfnh. Cong ty c6 rui ro tin dunq tCPcacheat dong san xuat kinh doanh cua minh (chu yeu doi voi cac khoan phai thu khach hang)va tCPhoat dong tai chfnh cua minh la tien gtYinqan hang.

Phai thu khect: hang

Conq ty quan Iy rui ro tin dl,lng khach hang thong qua cac chfnh sach, thu tuc va quy trinhkiem scat cua Cong ty c6 lien quan den viec quan Iy rui ro tin dl,lng khach hang.

Cong ty thU'cYngxuyen theo d6i cac khoan phai thu khach hang chua thu duoc. £)oi voi cackhach hang lon, Conq ty thuc hien xem xet sv suy qiarn trong chat 1U'Q'ngtin dl,lng cua tCPngkhach hang tal nqay lap bao cao. Cong ty tim each duy trl kiem scat chat che doi voi cackhoan phai thu t6n dQng de qiarn thieu rui ro tln dunq. Tren co sa nay va viec cac khoanphai thu khach hang cua Conq ty c6 lien quan den nhieu khach hang khac nhau, rui ro tindl,lng khOng bi tap trung dang ke VaGmot khach hang nhat dinh,

29

Conq ty Co phan Xay dllng Cotec

THUY~T MINH BAo cAo TAl CHiNH RII~NG QUY 2 NAM 2014vao ngay va cho ky k~ toan kM thuc ngay 30 thanq 06 narn 2014

B09-0N

29. MVC olea vA cHiNH SACH QUAN LY RUI RO TAl CHiNH (tiep theo)

Tien giP; ngan hang

Cong ty chu y~u duy trl so dU' tien giYi tal cac nqan hang dU'Q'cnhieu ngU'ai bi~t d~n a Vi~tNam. Rui ro tin dunq doi voi so dU' tien giYi tai cac ngan hang dU'Q'cquan Iy bai Ban T6ngGiarn Boc Cong ty theo chinh sach cua Cong ty. Cac khoan dau tu tien nhan roi chi duocgiao dich voi cac ngan hang dU'Q'cBan T6ng Giarn Boc phe duyet.

Rtii ro thanh khoen

Rui ro thanh khoan la rui ro Conq ty g~p kh6 khan khi thvc hien cac nghia VI,J tai chinh dothieu van. Rui ro thanh khoan cua Cong ty chu y~u phat sinh tll' viec cac tai san tai chinh vano pha] tra tai chinh c6 cac thai di~m dao han lech nhau.

Conq ty giam sat rui ro thanh khoan thong qua viec duy trl mot 1U'Q'ngtien mat va cac khoantuonq dU'O'ngtien a rmrc ma Ban T6ng Giarn Boc cho la du d~ dap CPngcho cac hoat d¢ngcua Conq ty va d~ giam thieu anh hU'ang cua nhCmgbien d¢ng ve luong tien.

Bang duoi day t6ng hop thai han thanh toan cua cac khoan no phai tra tai chinh cua Congty dua tren cac khoan thanh toan dl,l' ki~n theo hop dong tren co sa da dU'Q'Cchiet khau:

VND

Ow; 1nem Tir 1 - 5nem Tong GOng

30 thang 06 narn 2014Phai tra ngU'ai ban 655.333.939.981 655.333.939.981Cac khoan phai tra, phainop khac va chi phi phai tra 714.479.227.217 3.072.146.797 717.551.374.014

1.369.813.167.198 3.072.146.797 1.372.885.313.995

31 thanq 12 narn 2013Phai tra ngU'ai ban 738.119.611.253 738.119.611.253Cac khoan phai tra, phainop khac va chi phi phai tra 585.277.576.932 4.632.162.730 589.909.739.662

1.323.397.188.185 4.632.162.730 1.328.029.350.915

Cong ty cho rcjng rnuc d¢ tap trung rui ro doi vai viec tra no la thap, Cong ty c6 du kha nangtiep can cac nquon van d~ thanh toan cac khoan no d~n han trong vonq 12 thanq toi.

30

Conq ty Co phan Xay dunq Cotec

THUY~T MINH BAa cAo TAl CHiNH RII~NG QUY 2 NAM 2014vao ngay va cho ky k~ toan kM thuc ngay 30 thanq 06 narn 2014

B09-0N

30. TAl SAN TAl CHiNH vA NO' PHAI TRA TAl CHiNH

Bang dU'ai day trinh bay gia tri ghi s6 va gia tri hop Iy cua cac cong CL,J tai chfnh dU'Q'c trinh bay trong bao cao tai chfnh rieng cua Conq ty.

Phai tra ngU'ai ban 471.326.055.808Phai tra cho cac benlien quan 184.007.884.173Cac khoan no phai tratai chfnh ng~n han khac 714.479.227.217Cac khoan no phai tratal chfnh dai han khac 3.072.146.797 ------

Tai san tai chinh

f)~u tU' ng~n han khacPhai thu khach hangPhai thu cac benlien quanPhai thu khacCac khoan tai san taichfnh dai han khacTi~n va cac khoantU'O'ng QU'O'ngtien

TONG C(>NG

NQ' phal tra tai chinh

TONG C(>NG

VNf)

Gi« tri ghi s6 Gi« tri hop If

3010612014 3111212013 3010612014 3111212013

Gia gac Gi« gac tnr phOngDl)'phOng

1.105.300.000.000 - 1.045.500.000.000 - 1.105.300.000.000 1.045.500.000.0001.360.991.058.971 (158.213.739.279) 1.596.459.932.052 (141.484.039.255) 1.202.777.319.692 1.454.975.892.797

58.150.323.687 96.107.844.321 58.150.323.687 96.107.844.32124.301.958.765 (917.281.511) 32.631.644.537 23.384.677.254 32.631.644.537

45.000.000 45.000.000 45.000.000 45.000.000

361.296.986.075 357.891.965.148 361.296.986.075 357.891.965.148

2.910.085.327.498 (159.131.020.790) 3.128.636.386.058 (141.484.039.255) 2.750.954.306.708 2.987.152.346.803

489.643.551.968 471.326.055.808 489.643.551.968

248.476.059.285 184.007.884.173 248.476.059.285

1.372.885.313.995

585.277.576.932

4.632.162.730------

- 1.328.029.350.915

714.479.227.217 585.277.576.932

3.072.146.797 4.632.162.730

- 1.372.885.313.995 1.328.029.350.915

31

Conq ty Co phan Xay dllng Cotec

THUY~T MINH BAo cAo TAl cHiNH RII~NGQUY 2 NAM 2014vao ngay va cho ky kE} toan kE}t thuc ngay 30 thanq 06 narn 2014

BOg-ON

30. TAl SAN TAl cHiNH vA NO' PHAI TRA TAl cHiNH (tiep theo)

Gia tri hop Iy cua cac tal san tai chfnh va no phai tra tai chfnh dU'O'cphan anh theo gia trirna cong Cl,l tai chfnh co the duoc chuyen d6i trong mot giao dich hien tai giCi'acac bentham gia, nqoai tnl' tmang hop bat buoc phai ban hoac thanh IY.

Gia tri hop Iy cua cac tai san tai chinh va no phai tra tai chinh chua dU'O'cdanh gia va xacdinh mot each chfnh thirc vao nqay 30 thanq 06 narn 2014 va 31 thanq 12 narn 2013. Tuynhien, Ban T6ng Giarn Doc Cong ty danh gia gia tri hop Iy cua cac tai san tal chfnh va nophai tra tal chfnh nay g~n b~ng voi gia tr] ghi s6 vao nqay k~t thuc ky k~ toan.

31. cAc su KI~N PHAT SINH SAU NGAy K~T THUC KY K~ ToAN

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va Thi H6ng HanhNgU'ai lap

Ngay 12 thang 8 narn 2014

32

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