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Deloitte
CONG TY CO PHAN XAY LAP DAU ICH! MIEN TRUNG
(Thanh kip tai ntrov Ceng hoa hei chii nghia Viet Nam)
BAO CAO TAI CHiNH HQIP NHAT BA DU C KIEM TORN Cho ohm tai chinh het thfic ngay 31 thang 12 ohm 2013
CONG TY CO PHAN XAY LAP DAU Mil MIEN TRUNG Tea nha Tnmg tam Tai chinh DAu khi, L8 A2.1, ehrtmg 30/4, quail Hai Chau Thanh phO Da Wang, CHXHCN Vi'0 Nam
MVC LVC
NOI DUNG TRANG
BAO CAO COA BAN GIAM DOC I - 2
BAO CAO KIEM TOAN DOC LAP 3
BANG CAN DOI KE TOAN HOP NHAT 4 - 5
BAO CAO KET QUA HOAT DONG KINH DOANH HOP NHAT 6
BAO CAO LUU CHUYEN TIEN Te HOP NHAT 7 - 8
THUYET MINH BAO CAO TAI CHINH HOP NHAT 9 - 28
CONG NCH NHI(Al F
DELOIT
CONG TY CO PHAN XAY LAP DAU KHI MIEN TRUNG Tea nha Thing tam Tai chinh Dau khf, Lo A2.1, duerng 30/4, quail Hai Chau Thanh pile Da Nang, CHXHCN Viet Nam
BAO CAO CUA BAN GIAM DOC
Ban Giam dec Cong ty Co phin Xay lip Diu khf Mien Trung (goi tit la "Cong ty") de trinh bao cao nay cfmg veri bao cao tai chinh hqp nhit cfla Cong ty cho nam tai chinh ket thuc ngay 31 thang 12 nam 2013.
HOI BONG QUAN TRI VA BAN GIAM DOC
Cac thanh vien cua Hei eking Quan tri va Ban Clam doc Cong ty da dieu hanh C8ng ty trong ram va den ngay lap bao cao nay gem:
HOi dime Quin tri
Ong Tren Xuan Me Ong D6 Van Cueng Ong Pham Chu lir
Ong Bei Cong Toanh Ong Nguygn Tien Hung Ong Ngo Giang Nam Ong Nguyen Dinh Phtrac
Ong D6 Quec Cong Ong Vucrng Duy Tu
Ban Clam Ilk
Ong Biii Cong Toanh Ong Pham Chu Tir
Ong Nguyen Dinh Plunk
Ong Vii Van Du ran
Ong Vuang Duy Tri Ong Pham Anh Tun
Chu tich (mien nhiem va gif1 chic vu Uy vien ngay 01 than 7 nam 2013) Chu tich (b6 nhiem ngity 01 thang 7 nam 2013) fly vien (be nhiem ngay 25 thing 4 nam 2013, bli nhiem ngay 22 thong 01 nam 2014) fly vien (mien nhiem ngay 25 than 4 nam 2013)
Uy vien Uy vien (mien nhiem ngay 14 than 11 nam 2013) Uy vien (mien nhiem ngay 01 than 7 nam 2013, be nhiem ngay 14 thang 01 nam 2014) Uy vien (be nhiem ngay 14 than 01 nom 2014) Uy vien (be nhiem ngay 22 thang 01 nam 2014)
Giam dec (mien nhiem ngay 25 thang 4 nam 2013) Giam dec (b6 nhiem ngay 25 thing 4 nam 2013, mien nhiem ngay 22 thang 01 nam 2014)
Giam dec (be nhiem ngay 22 than 01 nam 2014, mien nhiem Ph6 Giam dec cfmg ngay)
Ph6 Giam dee (mien nhiem ngay 18 thang 4 nam 2013) Ph6 Giam dec Ph6 Giam dik (mien nhiem ngay 05 thang 5 nam 2013)
TRACH NHIEM CUA BAN GIAM DOC
Ban Giam dec Cong ty c6 trach nhiem lap bao cao tai chinh hqp nhit phan anh met cach trung thuc va hop ljr tinh hlnh tai chinh cling nhu ket quit hoat dOng kinh doanh hop nhat va tinh hinh km chuyen tien to hop nhat caa Cong ty trong nam, phft hop vol chuan mum ke toan, the dO ke toan doanh nghiep Viet Nam va cac quy dinh phap ly CO lien quan den viec lap va trinh bay bao cao tai chinh. Trong viec lap bao cao tai chinh hqp nhit nay, Ban Giam dec ducc yeti cau phai:
• Lua chon cac chinh sach ke toan thfch hop va dp dog cac chinh sach de met cach What quail; • Dua ra cac xet doan va luck tinh met cach hqp ly va than trong; • Neu r8 cac nguyen tic ke toan thfch hop c6 ducrc tuan thu hay khong, c6 nhffng dp dung sai lech trong yeu
can &roc cling be va giai thfch trong bao cao tai chinh hqp nhit hay khong; • Lap bao cao tai chinh hop nhit tren ca ser hog dOng lien tuc tn7 trutIng hqp khong the cho ring Cong ty se
tiep tuc boat dOng kinh doanh; va • Thiet ke va thuc hien he thong kiem soot nOi be met cach httu hien cho mac dich lap va trinh bay bao cao
tai chinh hop nhat hop ljr nhim han the rai ro va gian Ian.
CONG TY CO PHAN XAY LAP DAU KID MIEN TRUNG Tea nha Trung tam Tii chinh D5u khi, Lo A2.1, &Ong 30/4, quan Hai Chau Thanh ph6 Da Nang, CHXHCN Viet Nam
BAO CAO CUA BAN GUM DOC (Tiep theo)
Ban Giam doe COng ty chiu trach nhi'em dam bio rang so ke toan &roc ghi chap mOt cach phu hop de phan anh mOt cach hop IS, tinh hinh tai chinh cua Cong ty a bit kj, died diem nao va dam bao rang bao cao tai chinh hop nhat tuan thti chuan moc ke toan, the dO ke toan doanh nghi'ep Viet Nam va cac quy dinh phap 1S , CO lien quan den viec lap va trinh bay bao cao tai chinh. Ban Giim dec cemg chiu trach nhiern dam bao an toan cho tai san cua C8ng ty va thoc hien cac bin phap thich hop de ngan chan va phat hien cac hanh vi gian lan va sai pham khac.
Ban Giam dee xac titian rang Cling ty da twin tha cac yeti cAu neu trEn trong viec lap bao cao tai chinh hop nhat.
dai dien cho Ban Giim d6c, b,530368p8
CONG w CO PH:AN ".
cf: XAY LAP DAU Kill
Nguyen Dinh Phinfrc Giam d6c
NgdyN Mang 3 nam 2014
z
Deloitte. So: CJ L /VN1A-HN-BC
BAO CAO KIEM TOAN DQC LAP
Cong ty TNHH Deloitte Viet Nam TAng 12A, Toa nha Vinaconex 34 Lang Ha, Quan Deng Da HA Nei, Viet Nam Tel : +844 6288 3568 Fax: +844 6288 5678 www.deloitte.com/vn
Kinh gut Cac Co dong Hqi dOng Quan tri va Ban Giant de Cfing ty Co phAn Xfiy lap DAu khi Mien Trung
No ay
CONG TY MACH NH(
DEL VIET
Chimg Vol dA kiem town bao cao tai chinh hop nhat kern theo cira Cong ty Co phan Xay lap Dau khi Mien Trung (pi Mt la "Gong ty") cluoc lap ngay thang 3 nam 2014, tir trang 04 den trang 28, bao g6m Bang can dell ke toan hop nhat tai ngay 31 thang 12 nam 2013, Bao cao ket qui hoat deng kinh doanh hop nhat, Bao cao Itru chuyen tien to hop nhat cho nam tai chinh ket Mire ding ngay va Ban thuyet minh bao cao tai chinh hop nhat (goi chung la "bao cao tai chinh hop nhat").
Mich nhtem ctia Ban Gidm doc
Ban Giam dee Cong ty chiu trach nhiem ve viec lap va trinh bay thing thus va hop ly bao cao tai chinh hop nhat cira C6ng ty theo chub mac ke toan, the de ke toan doanh nghiep Viet Nam va cac quy dinh phap ly có lien quan den viec lap va trinh bay bdo can tai chinh va chiu trach nhiem ve kiem sok nOi b6 ma Ban Gam doe xac dinh la can thit de darn bdo cho viec lap va trinh bay bao cao tai chinh hop nhat khong co sai sot trong yeu do gian Ian hoc nham Ian.
Mich nhifm cart Kam loin vien
Trach nhiem cim chiing toi la dua ray kien ve bdo cao tai chinh hop nhg dtra tren ket qua dm cuec kiem toan duqc that hien theo cac chuan mot kiem toan Viet Nam. Tuy nhien, do van de mo , ta clop "Ca sir viec tir choi dua ray kien", chung toi dA khong the thu Map duqc day dir bang chimg kiem toan thich hop de lam ca se dua ra kien kiem town.
Ca so' cita vi'ec tir choi dua ray kign
Nhu trinh bay tai Thuyet minh s6 2 phan Thuyet minh bdo cao tai chinh hop nhit, bao cao tai chinh hop nhat kern theo &roc lap tren gia dinh Cong ty hoat dung lien tuc. Tai ngay 31 thang 12 nam 2013, tong nq ngdn han cita Cong ty vuot qua tai san ngan han viii so tien 163.455.759.041 VND va so to lay ke caa Cong ty la 265.743.681.041 VND vircrt qua von dieu re 115.743.681.041 VND. Deng thai, cac them thuan tai chinh city Cling ty dA het han va s6 du con lai se phai thanh toan trong nam 2014. Den thai diem lap bao cao nay, C6ng ty dang trong qua trinh tai darn phan nham dg duqc cac thee thuan tai chinh thay the. Tuy nhien, chung toi khong the thu thap duqc day dit bang chimg kiem toan thich hop lien quan den viec sir dung gia dinh hog gong lien Mc trong viec lap va trinh bay bao cao tai chinh hop nhat, bao gem cac theta thuan tai chinh dtroc gia hp, cam ket ho tro tai chinh tir C6ng ty mg ding nhu cac bang chimg lien quan den ke hooch ma Ban Giam doe da lap.
Tit choi dua ra kdn
Do tam' quan tong cira van de neu tai doan "Casa cum viec tir choi dua ray kien", chimg toi khong the thu thap ang chimg kiem toan thich hop de lam co sa dua ray kien kiem town. Do do, chung toi khong the
toan ve bao cao tai chinh hop nhat dinh kern.
• 's
dor ;CH NH OEL 110 /04
yen Ph6 TAng Giam doc Chimg nhan ddng ky hanh nght kiem town se 0764-2013-001-1 Thay twit va dot din cho CONG TY TNHH DELOITTE VIET NAM Ngay thcing 3 nam 2014 Ha at, CHXHCN Viet Nam
Ten Deloitte duvc clUng de chi met hoac nhieu thanh vien caa Deloitte Touche Tohmatsu Limited, met tong ty TNHH c6 tru sb tai Anh, va mang lutri cac hang that -1h vien - rnOi thanh vien la met t6 chic dec lap ve mat phap ly. Vui long xem tai website www.deloitte.com/about de biet them
TrAn Tung Kiem Man vien Chimg nhan ddng ky hanh nghe kiem toan s6 1941-2013-001-1
thong tin chi tiet ve co, cau phap ly cue Deloitte Touche ohmatsu Limited va cac hang tnann vien.
3
CONG TY CO PHAN XAY LAP DAU KHI MIEN TRUNG T6a nha Trung tam Tai chinh DAL' khi, Lo A2.1, &rang 30/4, quail Hai Chau Bac) cao tai chinh hay nhat Thanh phi Da Nang, CHXHCN Viet Nam Cho nam tai chinh ket thfic ngay 31 thang 12 nam 2013
BANG CAN DOI Kt TOAN HOP NHAT
Tai ngity 31 thang 12 nam 2013
TAI SAN Mi so
Thuyet minh
MAU SO B 01-DN/HN Dan vi: VND
31/12/2013 31/12/2012
A. TAI SAN NGAN HAN 100 344.964.311.977 511.047.719.922
(100=110+130+140+150)
I. Tien 110 5 7.561.100.376 6.865.073.712
1. Tien 111 7.561.100.376 6.865.073.712
II. Cic khoin phai thu ngin han 130 216.670.349.573 284.533.275.466
1. Phai thu khach hang 131 87.985.837.408 124.406.434.138
2. Tra truerc cho ngueri ban 132 19.235.329.282 19.067.788.666
3. Phai thu theo tin de ke hoach hap ding xay dung 134 6 119.998.303.772 136.842.352.027
4. Cac khoan phai thu khac 135 3.245.926.639 6.653.166.638
5. Dv ph6ng cac khoan phai thu ngin han kho dal 139 (13.795.047.528) (2.436.466.003)
III. Hang ton kho 140 7 100.522.357.070 182.716.680.733
1. Hang ton kho 141 133.200.968.429 182.716.680.733 ' 500
2. Du phOng giam gia hang ton kho 149 (32.678.611.359)
IV. TM sin ngin han khfic 150 20.210.504.958 36.932.690.011 TY iidu
1. Chi phi tra try& ngin han 151 154.723.968 1.690.039.636 !TIE
2. Thue GTGT &roc khau tit 152 4.044.157.853 14.953.339.812 NAN
3. Tai san ngin han khac 158 16.011.623.137 20.289.310.563
B. TAI SAN DAI HAN 200 50.938.791.965 206.284.708.227
(200 = 220+250+260)
I. Tli sin c6 dinh 220 34.686.153.016 160.379.720.457
1. Tai san c8 dinh hdu hinh 221 8 34.435.027.728 155.451.962.496
- Nguyen gia 222 90.296.176.541 215.326.732.751
- Gib tri hao mon lily ke 223 (55.861.148.813) (59.874.770.255)
2. Tai san c8 dinh v8 hinh 227 21.176.097 2.277.666.041
- Nguyen gib 228 70.500.000 2.374.524.546
- Gib tri hao mon lay ke 229 (49.323.903) (96.858.505)
3. Chi phi xay dtmg ca ban der dang 230 229.949.191 2.650.091.920
II. Cic khoin diu to tai chinh dai han 250 11.300.000.000 35.526.326.649
1. Diu to vao ding ty lien ket 252 10 24.226.326.649
2. Dau to dai han khac 258 11 11.300.000.000 11.300.000.000
III. Tli sin dai ban khic 260 4.952.638.949 10.378.661.121
1. Chi phi tra trirac dai han 261 4.952.638.949 10.378.661.121
TONG CONG TAI SAN (270 = 100+200) 270 395.903.103.942 717.332.428.149
Cac thuyit minh to trang 09 den trang 28 la mot bl)phan hop thanh dirt boo cao tai chinh hop nhdt
4
A300368p 9
0 CONG TY CO PHAN
XAY TIP DAU igil MIEN TR
ilATU -TR C.)
CONG TY CO PHAN XAY LAP DAU KHI MIEN TRUNG TOa nha Trung tam Tai chinh Dalt khi, Lo A2.1, duerng 30/4, qua'n Hai Chau Bao cao tai chinh hop nhat Thanh pho Da Nang, CHXHCN Viet Nam Cho nam tai chinh IC& thfic ngay 31 thing 12 nam 2013
BANG CAN DOI Kt TOAN HOP NHAT (Tiep theo)
Tai ngay 31 thong 12 nam 2013
NGUON VON MA so
Thuyat minh
MAU SO B 01-DN/HN Don vi: VND
31/12/2013 31/12/2012
A. NQ PHA I TRA (300 = 310+330) 300 508.420.071.018 671.169.323.287
1. Nq ngin han 310 508.420.071.018 611.540.305.043
1. Vay va rig ngan han 311 12 104.293.921.602 157.906.830.586
2. Phil tra ngeri ban 312 124.342.207.214 172.675.803.200
3. Ngtreli mua tra tien tnrac 313 13 203.132.533.143 204.269.810.821
4. Thue va cac khoan phai nOp Nha nueic 314 14 755.212.025 19.842.079.354
5. Phai tra ngtrOi lao Ong 315 849.100.268 783.831.697
6. Chi phi phai tra 316 65.273.067.427 40.202.981.781
7. Cac khoan phai tra, phai nOp ngan han khac 319 10.057.061.084 15.999.449.349
8. Quy khen thuOng, philc lai 323 (283.031.745) (140.481.745)
II. Nq dal ban 330 59.629.018.244
1. Vay va no dai han 334 15 59.629.018.244
B. VON CHU sef HUU 400 (112.516.967.076) 46.163.104.862
(400 = 410)
I. Van chii sd hem 410 (112.516.967.076) 46.163.104.862
1. Veit di'eu le 411 16 150.000.000.000 150.000.000.000
2. Quy dau to phat trien 417 16 1.037.168.132 1.037.168.132
3. Quy dv ph6ng tai chinh 418 16 2.189.545.833 2.354.415.829
4. Le lily Ice 420 16 (265.743.681.041) (107.228.479.099)
TONG CONG NGUON VON (440 = 300+400) 440 395.903.103.942 717.332.428.149
VD )(Ilan Hai Nguiri lap bleu
Ngay3,( thing 3 dam 2014
Do Thi Thu Ha Ka than trtravg
Nguyen Dinh Plunfrc GMm doc
Cac thuyet minh to trang 09 cl'Jn trang 28 la mot bO phgn hop thanh caa boo ccio tat chinh hop nhcit
5
300368s)
Vu Xan Hai Nguini 14p bleu
Ngay")Y thong 3 nam 2014
De Thi Thu Hi Ke tan trirdng
Nguyen Dinh Phirirc Clam dlic
CONG TY CO PHAN XAY LAP DAU KHI MIEN TRUNG Tea nha Trung tam Tai chinh D'au khi, L6 A2.I, duang 30/4, quan Hai Chau Bao clo tai chinh hop nhet Thanh ph6 Da Nang, CIAXHCN Viet Nam Cho nam tai chinh lc& thilc ngay 31 than 12 /lam 2013
BAO CAO KET QUA HOAT BONG BINH DOANH HOT' NHAT
Cho nam tai chinh kit thik ngay 31 thong 12 nam 2013
CHI TIEU Ma
A so
Thuyet minh
MAU SO B 02-DN/HN Dan vi: VND
2013 2012
1. Doanh thu than ve ban hang vi cung cep dich vy 10 18 83.538.877.442 200.146.358.637
2. Gia von hang ban va dich vg cung cap 11 19 176.158.255.313 224.916.708.841
3. LI gOp ye ban hang va cung cap dich vy 20 (92.619.377.871) (24.770.350.204) (210-11)
4. Doanh thu boat clOng tai chinh 21 47.803.152 68.526.218
5. Chi phi tai chinh 22 16.695.286.752 46.726.780.310
Trong do: Chi phi Mi vay 23 15.533.116.187 45.172.236.348
6. Chi phi ban hang 24 966.537.653 787.295.122
7. Chi phi quail Iy doanh nghiO 25 34.905.711.938 37.429.332.288
8. Le tie hat Ong kinh doanh 30 (145.139.111.062) (109.645.231.706) (30 = 20+(21-22)-(24+25)
9. Thu nh'ap khac 31 21 122.678.058.472 968.259.580
10. Chi phi khac 32 21 131.261.923.407 3.477.649.561
11. a khic (40=31-32) 40 (8.583.864.935) (2.509.389.981)
12. Lyi nhan trong cong ty lien ket 45 1.907.996.476 2.499.952.747
13. Le ice tan thrive thue (50=30+40+45) 50 (151.814.979.521) (109.654.668.940)
14. Chi phi thu TNDN hien hanh 51 22
15. Le sau thue TNDN (60=50-51) 60 {151.814.979.521) (109.654.668.940)
16. L6 ca ban ten c6 phiL 70 23 (10.121) (7.310)
Cac thuyet mink tit trang 09 den trang 28 la mat ba phan hop thanh eau boo cao tai chinh hop nhat
6
CONG TY CO PHAN XAY LAP DAU KHI MIEN TRUNG Tem nha Trung tam Tai chiral Dau khi, LO A2.1, daang 30/4, pan Hai Chau Bao cao tai chinh hop nhat Thanh ph6 Da Nang, CHXHCN ViAt Nam Cho /tam tai chinh ket thac ngay 31 thong 12 nam 2013
BAO CAO LIJ U CHUYEN TIEN TE HOT' NHAT Cho flan; tai chinh ket thitc ngay 31 thong 12 neon 2013
CHI TIEU
1. Lim chuytn Den tir hog thing kinh doanh
Ma so
MAU SO B 03-DN/IIN Don vi: VND
2013 2012
I. La &war thui 01 (151.814.979.521) (109.654.668.940) 2. Dihi chinh cho ale khotin
- KhAu hao TSCD 02 16.956.112.437 21.328.454.225 - Cac khoan du phang 03 44.037.192.884 1.267.277.403 - (Lai) to hoat dOng dau tu 05 (957.589.548) (25.185.934) - Chi phi la; vay 06 15.533.116.187 45.172.236.348 3. Loi nhufin to hoot thing kinh doanh Mt& thay ddi van hat dOng
08 (76.246.147.561) (41.911.886.898)
- Thay d6i cac khoan phai thu 09 59.051.037.289 51.557.477.515 - Thay d6i hang ton kho 10 51.251.073.857 (33.331.057.954) - Thay d6i cac khoan phai tra (khOng bao g6m lai vay
phai tra) 11 (27.908.691.153) 53.523.330.846
- Thay doi chi phi tra tnrac 12 7.467.259.768 7.024.053.409 - TiAn lai vay da tra 13 (2.793.813.812) (26.926.127.058) - Thud thu nhap doanh nghiAp da n'ap 14 (3.813.174.062) - TiAn thu khac tit hoat do, ng kinh doanh 15 974.661.500 3.830.528.039 - TiAn chi khac cho hoat di:Mg kinh doanh 16 (1.049.866.952) (4.302.103.965) Lau chuy'eh tie'n thuiin tie hoot dOng kinh doanh 20 10.745.512.936 5.651.039.872
N
DEI 11. Lim chuyin tin tir hog d(ing clan tir
1. TiAn chi dA mua sam, xay dtmg TSCD 21 (222.000.000) (12.861.521.243) 2. TiAn thu tir thanh ly , nhuang ban TSCD 22 78.239.476.408 3. Titn thu h6i &au tu g6p von vao don vi khac 26 349.500.000 4. TiAn thu lai cho vay, c6 tac, Ivi nhuan duos chia 27 957.589.548 25.185.934 Luu chuyin ti'en thun tit hoot thing dila ht 30 78.975.065.956 (12.486.835.309)
III. Lim chuyin tien tir hog (gong tai chinh
1. TiAn vay ngan han, dai han nhan duoc 33 14.174.367.305 116.459.264.808 2. TiAn chi tra no goc vay 34 (103.198.919.533) (112.470.684.746) Luu chuyin lien thane tit hoot dt)ng tai chinh 40 (89.024.552.228) 3.988.580.062
Lim chuytn titn thun trong nam (50=20+30+40) 50 696.026.664 (2.847.215.375)
Titn dau nam 60 6.865.073.712 9.712.289.087 Titn cucii ram (70=50+60) 70 7.561.100.376 6.865.073.712
Cac thuyit minh tit trang 09 cl ..d.n trang 28 la mot bo phtIn hop thanh curt bao cao tai chinh hop nheit
7
CONG TY CO PHAN XAY LAP DAU IUD MIEN TRUNG Taa nha Trung tam Tai chinh Dau khi, Lo A2.1, &rang 30/4, quit.' Hai Chau Boo coo tai chinh hqp nhat Thanh pha Da Nang, CHXHCN Viet Nam Cho nam tai chinh kat thdc ngay 31 than 12 nam 2013
BAO CAO LifIJ CHUYEN TIEN T> NHAT (Tigp theo)
Cho nam tai chinh kit tithe ngay 31 tilting 12 nam 2013
Thong tin b6 sung cho crc khoin phi tan to
Tien thu tir thanh ly tai san ca djnh trong nam khong bao gam 33.135.744.008 VND la so tie'n duqc thanh town thong qua hinh thtic bu trir cong nq phai tra.
Tien thu hai dau to g6p von vao cac don vi khac trong nam khong bao gam 22.800.000.000 VND la so tien duqc thanh town bu trir voi tiOn chi Ira nq gOc vay.
Tian tra lqi nhuan theo hqp clang hqp tac kinh doanh khong bao Om 6.700.222.421 VND la so tian duqc thanh town thong qua hinh thirc bu tar cling nq phai thu.
Vi vay, cac khoin flan riming Ung da duqc ditu chinh tree phan thay dal cac khoin phai thu, phai tra va tian chi tra nq gac vay.
Vii Xuan Hui Nguiri lip Min
thong 3 nom 2014
fig Thi Thu Ha Kg toan Vern
Nguygn Dinh Phu& Ginn' thic
.EM air NI
• SP
Cac thuyit minh tie trang 09 din trang 28 la mat b¢ phan hap thanh cat: boo coo tai chinh hqp nhdt
8
CONG TY CO PHAN XAY LAP DAU Mil MIEN TRUNG Tem gra Trung tam Tai chinh Dau khi, L8 A2.1, dtrong 30/4, quart Hai Chau Bao cao tai chinh hqp nhit Thanh pha Da NLg, CHXHCN Viet Nam Cho nam tai chinh kat thtic ngay 31 thing 12 nam 2013
THUYET MINH BAO CAO TAI CH1NH HOP NHAT MAU so B 09-DN/HIN Cac thuyit mink nay la mat ba Patin hop thanh va can chtav doc eking that vat bao cao tai chinh hop nal kern theo
1. THONG TIN KHAI QUAT
Hinh that sir hem van
Cong ty Co phan Xay lap Dau khi Mien Thing (ggi tit la "Cong ty") dirge MAIM lap theo Quyet dinh s6 965/QD-XLDK ngay 16 thang 11 nam 2009 dm Hai clang Quart tri Tang Cong ty Co phan Xay lap Dau khi Viet Nam, tren ca so chuyen doi COng ty TNHH Mat thanh vien Xay lip Dau khi Mien Trung thanh ding ty ca phan. COng ty hog Clang theo Gay chimg nhan clang ky kinh doanh cong ty ca phan so 4300368987 clang kj, Ian dau ngay 22 Mang 11 nam 2009, do Sir Ka hooch va Dau to thanh pho Dit Nang cap, Giay chang !Man clang kj, kinh doanh sira doi lan thu 7 ngay 05 thing 5 nam 2013.
Van dieu le theo Giay chimg 'Man Clang ky kinh doanh la 150 VND.
Tang s6 nhan vien cna Cong ty toi ngay 31 thang 12 nom 2013 lit 229 nguiri (toi ngay 31 thang 12 nam 2012: 433 ngtrtri).
Nginh nghe kinh doanh va hoot ding chinh
Dau to xay clang cac ding trinh ho tang ky thuat, tau doing, tong trinh dan dung, ding nghiep trong va ngoai nganh dau khi; xay cigng cac ding ain't thity lqi; san lap mat bang; Diu to xay lap cac cong trinh chuyen nganh dau khi; xay dgng cac cong trinh ke, cau cong; San xuat kinh doanh be tong thucmg pham, khoan phi da no min, khai thac me; san xuat kinh doanh vat lieu xay dtmg; san xuat cac san pham ca kill, cong an mon kim log; Bao doting, sirs chita tau thuyen va cac phuang lien nai; the too lip dot ban chira xang, khi h6a long, chaa nudrc, ban chiu ap Itrc va he thang cong ngh'e; Lap (tat 110 thang may mem thiet bi cong nghe, thiet bi dieu khien to ding hoa trong cac nha may cling nghiep; lap dot he thong dutmg day tai dien den 35 KV va cac 130 thong dien dan dung, cong nghiep; dau to kinh doanh bat clang san.
2. CO SO LAP BAO CAO TAI CH1NH HOP NHAT VA NAM TAI CHINII
Ca so lAp bio cio tai chinh hqp nhilt
Bao cao tai chinh hap nhat kern theo dogc trinh bay bang Dang Viet Nam (VND), theo nguyen tic gia g6c va phft hqp voi churn mgc ke toan, the da ke town doanh nghiep Viet Nam va cac quy dinh phap ly co lien quan den viec lap va trinh bay bao cao tai chinh.
Toi ngay 31 thing 12 nam 2013, ding nq ngan hon cim Cong ty vtart qua tai sin ngin han vai so tien 163.455.759.041 VND (toi ngay 31 thang 12 nam 2012: 100.492.585.121 VND) va so 10 liiy ke cua Cong ty la 265.743.681.041 VND (toi ngay 31 Mang 12 nam 2012: 107.228.479.099 VND). Trong nam, Cong ty gap khe khan trong quan 1y dong lien va thank toan cac khoan ng den hen. Cac yeti to nay anh hutmg den kha nang hog dung lien mc cua Cong ty. Kha nang hog ding lien tuc cita C8ng ty phi thuac vao ke hooch tang ctrang thu h8i cac khoan cong nq, quyet toan cac cong trinh dang da dang de thu hai va tiap thgc thoa thuan vay can thiet vai cac to chirc tin dtmg de dam bao &mg lien dap Ong nhu cau tra cac khoan ng den hon. Ban Gign dac Cong ty di/1g tin tutmg rang C8ng ty se tiep ttic nhan dogc sg h8 trg tit Tang Cling ty Co phin Xay lip Diu khi Viet Nam va Tap doan Dau IN Viet Nam trong cac nam tiap theo de dap (mg nhu cau van kinh doanh ding nhu Ging ty se &lac gia han ng cho cac khoan nq qua han yen cac to chirc tin Ming va nhan dogc nguan thu cac dg an, cong trinh Ian de dap (mg cac nghla vu tai chinh khi den han. Bao cao tai chinh hqp nhAt kern theo chua bao gam bat kj,
dieu chinh nao c6 the c6 phat sinh tit sr kien khemg chic chin nay.
Bao cao tai chinh hap nhat kern theo khong nhim phan anh tlnh hlnh tai chinh, ket quit hog clang kinh doanh VI tinh hinh Itru chuyen lien to theo cac nguyen tic va thong Fe ke toan duqc chAp nhan chung tai cac mac khac ngoai Viet Nam.
NAm tai chinh
Nam tai chinh ctia Cong ty bat du tit ngay 01 Mang 01 va ket Brim vao ngay 31 Mang 12.
J HAA E
CONG TY CO PHAN XAY LAP DAU Kill MIEN TRUNG Tha nha Trung tam Tai chinh DAu khi, L6 A2.1, dtrenig 30/4, quan Hai Chau Bao cio tai chinh hop nhat Thanh ph6 Di Nang, CHXHCN Viet Nam Cho nam tai chinh ket thic ngay 31 thing 12 nam 2013
THUYET MINH BAO CAO TAI CHNH HOP NHAT (Tiep theo) MAU S6 B 09-DN/HN Ccic thuyezt mink nay III m it bO' phcin hop thanh va can chew cloc clang thai vai bcio cio tai chinh hop nhiit ken, theo
3. AP DUNG HIIONG DAN KE TOAN MOL
Huang din mai ve the dO quin ly, sir dung va trich khan hao tai sin c6 dinh
Ngay 25 thing 4 nam 2013, BO Tai chinh &I ban hanh Thong to se 45/2013/TT-BTC ("Thong to 45") hu6ng din the dO quan ly, sir dung va trich khan hao tai sin cO dinh. Thong tu nay thay the Thong tu so 203/2009/TT-BTC ("Thong to 203") ngay 20 thang 10 nam 2009 dm BO Tai chinh huang din the dO quin ly, sir dung va trich khau hao tai sin co dinh. Thong tir 45 cif) hieu loc thi hanh ke tir ngay 10 than 6 nam 2013 vi ap dung cho nam tai chinh 2013 tor di. Ban Giam doc danh gia Thong tir 45 khong c6 anh huOng trong yOu den bio cio tai chinh hqp nhAt cia Ging ty cho nam tai chinh ket thic ngay 31 thing 12 nam 2013.
Huang din mai ve trich lap dg phing giim gii din ttr dal han vao doanh nghiep
Ngay 28 thing 6 nam 2013, BO Tai chinh da ban hanh Thong to s6 89/2013/TT-BTC ("Thong tu 89") sira dei, be sung Thong tu so 228/2009/TT-BTC ngay 07 thing 12 nam 2009 cia BO Tai chinh hue:mg din the dO trich lap vi sir dung cac khoan do phong gum gii hang ten kho, ten that cac khoan ctiu tir tai chinh, nq phai thu kh6 doi va bao hanh sin phAm, hang hoa, ding trinh xay lap tui doanh nghiep. Thong tu 89 co hieu loc thi hanh ke tiTr ngay 26 thing 7 nam 2013. Ban Giam d6c danh gia Thong tir 89 khong c6 anh htemg trong yeu den bio cio tai chinh hqp nhat cua Cong ty cho nam tai chinh ket thic ngay 31 thing 12 nam 2013.
4. TOM TAT CAC CH1NH SACH KE TOAN CHU YEU
Sau day la cic chinh sach ke toan chi yOu throe Cong ty ap dung trong viec lap bao cio tai chinh hop nhat:
irac tinh ke tom
Viec lap bao cio tai chinh hop nhat tan thu theo cic Chan 'floc ke toan, the de, ke toan doanh nghiep Viet Nam vi cic quy dinh phap ly c6 lien quan den viec lap va trinh bay bao cif) tai chinh yeu cau Ban Gam dtic phai c6 nhttng vac tinh vi gia dinh anh huOng den so lieu bio cio ve ding nq, tai sin va viec trinh bay cac khoan ding nq va tai sin tiem tang toi ngay lap bao cio tai chinh hop nhat cling nhu cac sofa lieu bao cio ye doanh thu vi chi phi trong suet nam tai chinh. Mac du cac uac tinh ke toan duqc lap bang tat ca so hieu biet cia Ban Giam dOc, se thoc to phat sinh c6 the khac vai cac uac tinh, gia dinh dat ra.
Co. sa hop nhat bio cio tai chinh
Bio cio tai chinh hqp nhat bao gOm bao cio tai chinh cia Cong ty va bao cio tai chinh cia cong ty do Cong ty kiem soat (cong ty con) duqc lap toi ngay ket thic nien dO ke toan. Viec kiem soat nay dot duqc khi Cong ty c6 kha rang kiem soat cac chinh sach tali chinh va hoot dOng curt cong ty nhan dau tu nhim thu ducrc lqi ich tir hoot dOng cia cong ty nay.
Ket qua hoot dOng kinh doanh cia cong ty con duct mua loi hoac bin di trong ks, duqc truth bay trong bio cio ket qua hoat dOng kinh doanh hop nhat tir ngay mua hoac cho den ngay ban khoan diu tir cong ty con d6.
Trong trading hop can thiet, bao cio tai chinh cua cong ty con duqc dieu chinh de cac chinh sach ke toan duqc ap dung toi Cong ty va ding ty con la giOng nhau.
Tat ca cac nghiep viii va se du gift cac Ong ty trong ding Cong ty &roc loci be khi hop 'that bao cio tai chinh.
Ho nhtit kinh doanh
Tai sin, cong nq va cong no tiem tang cia cong ty con dtroc xic dinh theo gia tri hqp ly toi ngay mua cong ty con. Bat Icy khoan phi trOi nao gifta gia mua va tong gia tri hop ly cia tai sin dtroc mua ducat ghi nhan la lqi the thlumg moi. Bat ky khoin Neu hot nao gitta gia mua va tong gii tri hop ly cia tai sin dtroc mua duqc ghi ohm vao ket qua hoat Ong kinh doanh hop nhat cia ky ke town phat sinh hoat dOng mua ding ty con.
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CONG TY CO PHAN XAY LAP DAU ICH1 MIEN TRUNG Tem nha Tnmg tam Tai chinh Dau khi, Leo A2.1, du?mg 30/4, tit* Hai Chau Bio cao tai chfnh him nhat Thanh phi Da Nang, CHXHCN Viet Nam Cho nam tai chinh ket thuc ngay 31 thang 12 nam 2013
THUYET MINH BAO CAO TAI CHINH HOP NHAT (Tiep theo) MAU SOB 09-DN/HN Ccic thuyat mink nay la mat b¢ phan hop thanh va can duoc doc clang then veil bao cao tai chinh hop nhcit kam theo
4. TOM TAT CAC CHiNH SACH KE TOAN CHU' YEU (nap theo)
tar vao cong ty lien kat
Cong ty lien ket la mOt cong ty ma Cong ty c6 anh huemg dang ke nhung khong phai la cong ty con hay cong ty lien doanh cua C8ng ty. Anh luring eking ke the hien 6 quyen tham gia vao viec dua ra cac quyet dinh ve chinh sach tai chinh va hog dOng cua ben nh#n dau tu nhung khong ci anh hying ve met kiem soat hoc ding kiem soat nhang chinh sach nay.
Ket qua hoat dOng kink doanh, tai san va cong nq cua cac cemf ty lien kat dtrqc hqp Mat trong bao cao tai chinh theo phuang phap von chit set hen. Cac khoan gip von lien ket duqc tinh bay trong bang can don ke toan hqp nhat theo gia gee &Km dieu chinh theo nhgng thay don trong phan vim gip can Cong ty vao phan tai san thuan cua cong ty lien ket sau ngay mua khoan dau tu. Cac khoan 18 dm cong ty lien ket wog qua khoan gip yen cua Cong ty tai cong ty lien ket d6 (bao gem, bat ke cac khoan gip von dai han ma ye thvc chat tao thanh dau tu than dm Cong ty tai cong ty ket di) khong dtrqc ghi nhan.
Trong truing hqp mOt cong ty thanh vien cua Cling ty thvc hien giao dich vii mOt cong ty lien ket vii Cong ty, lai/18 chua thvc hien tucmg Ong vOl phan gip von can Cling ty vao cong ty lien ket, duqc loai trir kh6i bao cao tai chinh hcrp nhat.
Cong cy tai chinh
Ghi IA& ban tau
Tai san tai chinh: Tai ngay ghi nh8n ban dau, tai san tai chinh dtrqc ghi nhan theo gia gec cOng cac chi phi giao dich ce lien quan frac tiep den viec mua sam tai san tai chinh di. Tai san tai chinh cua Cong ty bao gem tien, cac khoan phai thu khach hang va phai thu khac va cac khoan dau tu tai chinh dal han.
Cong no tai Tai ngay ghi nh#n ban dau, cong nq tai chinh &tic ghi nhOn theo gia goc cOng cac / cJ . chi phi giao dich c6 lien quan frac tiep den vi'ec phat hanh cong ng tai chinh di. Cong nq tai chinh
TRACI Cong ty bao gem cac khoin phai nguiri ban, phai tra khac, cac khoan chi phi phai tra va cac khoan vay.
Ddnh Igi sau lin ghi nh1n ban au •
I 4„
Hien tai, chua c6 quy dinh ve danh gia lai cong cv tai chinh sau ghi nh#n ban dau.
Tien
Tien bao gem teen mgt tai quy va tien gun ngan hang.
Dtr phOng phai thu kh6 461
Dg phing phai thu kh6 del duqc Inch 1#p cho nhting khoan phiti thu da qua han thanh toan, hoc cac khoan phiti thu ma nguii nq kh6 cif) kha nang thanh toan do bi thanh ly, phi san hay cac kh6 khan ttrcmg tu.
Hang tin kho
Hang tin kho duqc xac dinh ten ca si gia thap ham gift gid gec va gia tri than c6 the thvc hien dtrqc. Gia gee hang ton kho bao pain chi phi n4uyen vet lieu tnrc tiep, chi phi lao dOng tray tiep va chi phi san xuat chung, neu c6, de ci dtrqc hang ton kho 6 dia diem va tang thai hien tai. Gia gtoc cua hang tin kho dtrqc xic dinh theo phuong phap binh quart gia quyen. Gia tri than c6 the thvc hien ducm duqc xac dinh bang gia ban u0c tinh trir cac chi phi IT& tinh de hoan thanh san pham cong chi phi tiep thi, ban hang va phan phii phat sinh.
Dtr phing giam gia hang ten kho cua C8ng ty dtrqc trich 1#p theo cac quy dinh ke toan hien hanh. Theo d6, Cong ty &tic phep trich 1#p dtr phing giam gia hang ton kho lei then, hong, kern pham chat va trong truing hap gia gec dm hang tin kho cao ham gia tri thuan ci the durc hien dtrqc tai ngay kat di& nien dO ke Wan.
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CONG TY CO PHAN XAY LAP DAU ICHI MIEN TRUNG Tba nha Trung tam Tai chinh Diu kid, L8 A2.1, dtrimg 30/4, quMi Hai Chau BA° cao tai chinh hqp nhit Thanh phi DA Nang, CHXHCN Viet Nam Cho nam tai chinh kit thfic ngay 31 Mang 12 nam 2013
THUYET MINH BAO CAO TAI CH1NH HcfP NHAT (Tie() theo) MAU SO B 09-DN/HN Ccic tintyk mink nay la mot bq plan hop thank va can chroc doc thing thai vii bcio cao gal chinh hop nhdt kern theo
4. TOM TAT CAC CH1NH SACH ICE TOAN CHU YEU (Tiep theo)
Tai san cif, Muth hum hinh va khAu hao
Tai san co dinh hrtu hinh duqc trinh bay theo nguyen gia trir gia tri hao men lay ke.
Nguy6n gia tai san dinh hitu hinh bao gem gia mua va toan 136 cac chi phi khac lien quan trim tiep den viec dua tai san vao trang thai san sang sir citing.
Nguyen gia tai san dinh hum,hinh do to lam, to xay dqng bao gOm chi phi xay dqng, chi phi san xuAt thqc to phat sinh cOng chi phi lap ddt va chay thir.
Tai sin co dinh hail hint, duqc khAu hao theo phucmg phap dutmg thing chra tren thai gian halt dung Item tinh, cu the nhu sau:
2013 Se nam
Nha cira, vat kien trac 5 - 25 May m6c, thiet bi 5 - 10 Plurcmg tien van tai, Mitt bi truyen dan 5 - 7 Thiet bi quart ly 3 - 7 Tai san khac 4
Chi phi xay dqng cu ban der dang
Cac tai sin dang trong qua trinh xay Mmg phuc vu muc dich san xuAt hoac cho bit icS , muc dich nao khac duqc ghi 111*i theo gia g6c. Chi phi nay bao gom ca chi phi dich vu va chi phi 1M vay ca lien quan phU hqp vii chinh sach ke toan cita Cong ty. Viec firth khau hao ctia cac tai san nay &gm ap dung gieng nhu vii cac tai san khac, bit du tir khi tai san a vao tang thai sin sang sir dung.
Chi phi tra trues dhi han
Chi phi tra trurac dai han the hien gia tri con lai cua cac khoan chi phi ceo the mang lai lqi ich kinh to trong Wang lai cho Cong ty vii then han tir mgt nam tra len. Cac khoan chi phi nay duqc vein hoa va &Km phan bi vao bar) cao kit qua hoat dOng kinh doanh hqp nhAt theo phuong phap duang thing dun tren thai gian hrru dung trac tinh nhung khong qua ba nam.
Ghi nhan doanh thu
Doanh thu ban hang duqc ghi nhan khi ding thai them man tit ca nam (5) dieu kien sau:
(a) C8ng ty da chuyen giao phin Ian rid ro va lqi ich gin lien vii quyen sa ham san phim hoac hang h6a cho nguiri mua;
(b) Cong ty kh8ng can nam girt quyen guim ly hang h6a nhu nguiri sa hitu hang h6a hoac quyen kiem sok hang hem;
(c) Doanh thu duqc xac dinh tucmg did chic chin;
(d) Cling ty se thu duqc lqi ich kinh to tir giao dich ban hang; va
(e) Xac dinh duqc chi phi lien quan den giao dich ban hang.
CONG TY CO PHAN XAY LAP DAU Kill MIEN TRUNG T6a nha Trung tam Tai chinh Dau khi, L8 A2.1, dating 30/4, quan Hai Chau Bio cao tai chinh hop nhgt Thanh phi Da Nang, CHXHCN Viet Nam Cho nam tai chinh ket thdc ngay 31 thang 12 nam 2013
THUYET MINH BAO CAO TAI CHINH HOP NHAT (Tiep theo) MAU SO B 09-DN/HN Ccic thuyit minh nay la mat by phCin hop thanh va can duos doc dong that vat bcio cao tai chinh hop nhdt kem theo
4. TOM TAT CAC CHiNH SACH KE TOAN CHU YEU (Tie!) theo)
Ghi nhan doanh thu (Tiep theo)
Doanh thu ctia giao dich ve cung cAp dich vu dtrqc ghi nhan khi ket qua ctia giao dich de dirge xac djnh met each dang tin cay. TnrOng hop giao dich ye cung cAp dich vu lien quan den nhieu ky thl doanh thu dtroc ghi nhan trong kjr theo ket qua phin ding viec di hoan thanh tai ngay cua bang can dOi ke than cua kk do. Kit qua cua giao dich cung cAp dich vu duqc xac Binh khi them man tat ca bOn (4) dieu kin sau:
(a) Doanh thu duqc xac dinh tuang di chic chin;
(b) CO kha nang thu &roc lqi ich kinh to tir giao djch cung cap djch vu do;
(c) Xfic dinh &roc phi!' ding viec di hoan thanh tai ngay dm bang can dOi ke toan; va
(d) Xac dinh &roc chi phi phat sinh cho giao dich va chi phi de hoan thanh giao dich tong cAp dich vu do.
Lai tien girl &roc ghi nhan tren co se, d6n tich, dtroc xac dinh tren s6 du cac tai khoan tien gui va lai suit dp dung.
Lai ttl. cac khoan du to &roc ghi nhan khi Cong ty c6 quyen nhan khoan
Hop ding xay dung
Khi ket qua thirc hien hcrp ding xay dung c6 the dtroc trerc tinh met each clang tin cay, doanh thu va chi phi lien quan den hop dong dircyc ghi nhan tucmg img vii phin cong viec di hoar) thanh tai ngay ket thfic nien dO ke toan dtroc tinh bang ty lg phan trim giita chi phi phat sinh caa phan cong viec da hoan thanh tai ngay ket thfic nien dO ke toan so vai tong chi phi du town cita hop ding, ngoui Vir truing hop chi phi nay khong tucmg doing vii phis khgi lvong xay lip da hoan thinh. Khoin chi phi nay c6 the bao gtim cac chi phi phi them, cac khoan b6i thiremg vi chi thuing that hi'en hop ding theo them thuan veri khach hang.
Khi ket qua thirc hi'en hop ding xay dung khong the &roc trerc tinh mOt each clang tin cay, doanh thu chi duqc ghi nhan Wong doing of i chi phi caa hop dong da phat sinh ma vice duqc hoan tra la trong di chic chin.
Chi phi di vay
Chi phi di vay lien quan true tiep den viec mua, dau to xay dung hoc san xuat nhimg tai san can mOt th6i gian tucmg dii dai de hoar thanh dua vao sir dung hoac kinh doanh ducrc cOng vao nguyen gia tai san cho den khi di sin de duor dim vao sir dimg hoc Unit doanh. Cac khoan thu nhap phat sinh tir viec diu tir turn thbi cac khoan vay ducrc ghi giam nguyen gia tai sin c6 lien quan.
Tit ca cac chi phi lai vay khac &roc ghi nhan vao bao cao ket qua hoat ding kinh doanh hop nhit khi phat sinh.
Cac khoin dw phong
Cac khoan du phong dircrc ghi nhan khi Cong ty c6 nghia vu no hien tai do ket qua tir melt str kien da xay ra, va Cong ty c6 kha nang phai thanh toan nghia vu nay. Cac khoan du phong dtrqc xac dinh tren co se. ink tinh cua Ban Giam dOc ye cac khoan chi phi can thiet de thanh toan nghia vu no nay tai ngay ket thbc nien dO ke toan.
Y UU HAM
Y E A M.):
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CONG TY CO PHAN XAY LAP DAU111 MIEN TRUNG Taa nha Trung tam Tai chinh Diu khi, L6 A2.1, duang 30/4, clan Hai Chau Bac) cao tai chinh hop nhtit Thanh phi) Da Ning, CHXHCN Viet Nam Cho nam tai chinh ket thac ngay 31 thang 12 am 2013
THUYET MINH BAO CAO TAI CHINH HQP NHAT (Tiip theo) MAU SOB 09-DN/HN Coc thuyit minh nay M mgt by phem hqp thanh va can duvc dQc citing that vcii brio coo tai chinh hqp nizilt kern theo
4. TOM TAT CAC CHINH SACH KE TOAN CHU YEU (Tiep theo)
Ngooi to
Cong ty ap clang xir ly chenh Lech ty gia theo hitting can cita Chan mac ke toan Viet Nam so 10 (VAS 10) "Anh huang cue viec thay dOi ty gia hOi dal" va Thong to so 179/20121TT-BTC ngay 24 thang 10 nam 2012 cita BO Tai chinh quy dinh ve ghi nhan, danh gia, xir 1y cac khoan chenh tech ts, gia hdi doai trong doanh nghiep. Theo go, cac nghiep va phat sinh bing ngoai to duqc chuyen dOi theo ts, gia tai ngay phat sinh nghiep va. S6 du cac khan mac tien to co gOc ngoai to tai ngay ket thitc nien dO ke toan duqc chuyen doi theo gia tai ngay nay. Chenh tech ts, gia phat sinh duqc hach toan vao bac, cao ket qua hoot dOng kinh doanh Nip nhit. Lai chenh tech gia do danh gia lai cac s6 du tai ngay ket thtic Men dO ke toan khong duqc dimg de chia cho cac co clang.
Thud
Thud' thu nhap doanh nghiep the hien tong gia tri cita se thud' phai tra hien tai va se thud' hoan
SO thud' phai tra hien tai duqc tinh doa ten thu nhap chiu thug trong nam. Thu &tap chiu thud khac yeti lqi !than thuin ducrc trinh bay tren bao cao ket qua boat dOng kinh doanh hqp nhat vi thu nhap chiu thud' kh8ng bao gom cac khoan thu nhap hay chi phi tinh thud' hoac dircrc khiu trir trong cac nam khac (bao gom ca 1O mang sang, neu co) va ngoai ra khong bao gem cac chi tieu khong chiu thug hoic khong duqc kha'u
Thud thu nhap hoan lai duqc tinh ten cac khoan chenh Lech giira gia tri ghi se va ca sa tinh thud thu nhap cita cac khoan mac tai san hoac ding nq tren bao cao tai chinh hqp nhit va dtrqc ghi nhan theo phuang phap bang can doi ke Wan. Thud' thu nhap hoan lai phai tra phai duqc ghi nhan cho tat ca cac , khoan chenh tech tam th6i can san thud' thu nhap hoan lai chi duqc ghi nhan khi chic chan co du lqi nhan tinh thug trong tuong lai de khau tra cac khoan chenh lech tam that Tai ngay 31 thing 12 nam 2013, Cong ty co khan 16 ke toan lily ke la 265,74 ty VND, khoan 18 nay se duqc xac dinh phi thuec vao ket qua kiem tra cue ca quan thug va co the duqc dimg de bit tra vii cac khoan lqi nhuan chiu thud' cita cac nam tiep theo nhung khong qua 05 am ke tir nam phat sinh. Viec sir clang cac khoan 18 nay phi thuOc vao lei nhan trong tuang lai ca'a Cong ty. Ging ty chtra ghi nhan tai sin thud' thu nhap hoan lai nao cho khoan 18 than tinh thud nay do khong chic chin ye thoi diem thu dircyc lqi nhan trong tuong lai.
Thud' thu nhap hoan lai duqc xac dinh theo thud' suet do tinh se ap ding cho nam tai sin duqc thu bed hay nq phai tra duqc thanh tan. Thud' thu nhap hoan lai duqc ghi nhan vao bao cao ket qua hoat dOng kinh doanh hqp !that va chi ghi vao yen chit sa hilu khi khoan thug do co lien quan den cac khoan mac duqc ghi thing vao yen chit sa hilu.
Tai san thug thu nhap hoan lei va nq thud thu nhap hoan lai phai tra duqc bit trir khi Cong ty co quyen hqp phap a bit trir gain tai san thud' thu nhap hien hanh veil thug thu nhap hien hanh phai nep va khi cac tai san thud' thu nhap hoan lai va nq thu' thu &tap lai phai tra lien quan tai thud thu nhap doanh nghiep duqc quan ly hal cling met co quan thud' va Cong ty co do dinh thanh toan thud' thu nhap hien hanh tren ca kr than.
Viec xac dinh thud' thu nhap cue Cong ty can cir vao cac quy dinh hien hanh ye thud'. Tuy nhien , 'tilting quy dinh nay thay dOi theo timg thin lcy va viec xac dinh sau ding ye thud' thu nhap doanh nghiep toy thuec vao ket qua kiem tra cita ca quan thug co them quyen.
Cac loai thud' khac duqc ap clang theo cac luat thud hien hanh tai Viet Nam.
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CONG TY CO PHAN XAY LAP DAU Kill MIEN TRUNG Tea nha Trung tam Tai chinh Dau khi, Lo A2.1, dtreng 30/4, quart Hai Chau BA° cao tai chinh luyp nhit Thanh phi) Da Nang, CHXHCN Viet Nam Cho nam tai chinh ket fink ngay 31 thang 12 nam 2013
THUYET MINH BAO CAO TAI CHINH HOP NHAT (Tap theo) MAU SOB 09-DN/HN Cac thuyit minh nay la mat ha phan hap thank va can dupc dQc clang then voi bao cao tai chinh hop nhrit kern theo
5. TIEN
31/12/2013 31/12/2012 VND VND
Tien mat 146.121.728 757.924.229 Tien giri ngan hang (i) 7.414.978.648 6.107.149.483
7.561.100.376 6.865.073.712
6.
(i) Bao gem so Wen 2.977.939.822 VND tai Ngan hang TMCP khoan vay qua han.
PHAI THU THEO TIEN DO KE HOACH HOP DONG
Qua'n dei duqc phong tea a thu nq cho
XAY DUNG
31/12/2013 31/12/2012 VND VND
CEng trinh Nha may dien Wing Ang Ha nth 99.703.429.487 99.703.429.487 Cong lrinh NM may clang tau Vinashin 19.741.954.541 22.727.272.727 Cac cOng trinh khac 552.919.744 14.411.649.813
119.998.303.772 136.842.352.027
7. HANG TON KHO 31/12/2013 31/12/2012
VND VND
Nguyen lieu, vat lieu 1.539.364.629 10.772.536.283 Cong cu, dung cu 741.591.344 1.005.051.804 Chi phi san xuat, kinh doanh der dang 128.078.752.682 165.511.591.967 Thanh pham 2.841.259.774 4.899.744.136 Hang hea 527.756.543
133.200.968.429 182.716.680.733
Du phong giam gia hang ton kho (32.678.611.359)
Cia tri thuen CO the thqc hien dtrqc ciia hang ton kho 100.522.357.070 182.716.680.733
15
CONG TY CO PHAN XAY LAP DAU Kill MIEN TRUNG Toa nha Trung tam Tai chinh Dati khi, LO A2.I, dtrimg 30/4, quan Hai Chau Bio cao tai chinh hyp nhiit Thanh ph6 Da Nang, CHXHCN Viet Nam Cho nam tai chinh ket thdc ngay 31 thing 12 nam 2013
THUYET MINH BAO CAO TAI CHINH HOP NHAT (Tiep theo) MAU SO B 09-DN/HN Cric army& minh nay la mat by ph4n hop thanh va can dugs dot (long that voi btio cao tai chinh hop nhist kem theo
8. TAI SAN CO
Nguyen gii
DINH Hfru HINH
Nhi aim, May mac,
lit Min Inci thiet hi Phirung tien yin di, thiet hi truven (ran
Thiet bj twin Iy
Tii sin khan
ling Ong
VND VND VND VND VND VND
Tni may 01/01/2013 64.155.506.275 122.965.683312 19.021.386.092 1.508.999.380 7.675.157.492 215.326.732.751 Mua aim men 222.000.000 222.000.000 Phin loai theo Thong tu (2.059.429.528) (480.329.428) (26.636.362) (37.490.000) (2.603.885.318) 45/2013/17-BTC Thanh ly , nhuong bin (i) (50.366.158.895) (64.525.011.257) (1.284.783.983) - (879.675.534) (117.055.629.669) Giim khan (436.901.366) (170.469.280) - (67.500.000) (674.870.646) Giim theo quytt town (4.598.241.189) (22.216.017) - (297.713.371) (4.918.170.577)
Tni ugly 31/12/2013 13.352.446.014 51.834.532.258 17.234.056.664 1.414.863.018 6.460.278.587 90.296.176341
Gil trj hao mon ley ke Tni ngly 01/01/2013 7.943.728.098 33.558.341.655 13.044377.086 1.191.122383 4.137.201.033 59.874.770.255 KhAu hao trong nam 2.966.512.946 10.275.195.467 2.620.432.283 226.603.878 914.902.465 17.003.647.039 Phan Mai theo Thong to - (1.683.882.642) (399.691.318) (19.383.081) (31.519.370) (2.134.476.411) 45/2013/IT-BIC Gitlin khac 53.257.974 (957.766.476) (194.174.101) (27.014.702) (60.218.407) (1.185.915.712) Thanh ISF, nhucmg bin (i) (4.424.538.536) (12.573.555.715) (266.729.965) (432.052.142) (17.696.876.358)
Tai ugly 31/1212013 6.538.960.482 28.618.332.289 14.804.213.985 1.371.328.478 4328.313.579 55.861.148.813
Gil trj con 1111
ngiy 31/12/2013 6.813.485.532 23.216.199.969 2.429.842.679 43.534340 1.931.965.008 34.435.027.728
ngiy 31/122012 56.211.7/8.177 89.407.341.857 5.977.009.006 317.876.997 3.537.956.459 155.451.962.496
(i) Theo Nghi quy6t 5431/NQ-DKVN ngay 16 thing 9 nam 2013 cua Tap doan Dau khi Viet Nam, Cling ty da chuyen nhtrong Nha may san xuat Bao bi Dung Quat (la tai sin Op von vao COng ty con cua Cong ty) cho Cong ty TNHH MTV LIN Hem dau Binh Sun theo Hop dung chuyen nhtrong nha may Bao bi Dung Quit so 743/2013/BSR-PVC- MT ngay 09 thing 10 nam 2013.
CO .CH NI
AEI
Tai ngay 31 thing 12 nam 2013, nguyen gia cua TSCD bao gOm cac TSCD da khau hao het nhung van 9 con sir dung vai gia tri la 9.744.949.895 VND (ngay 31 thing 12 nam 2012 la 10.170.301.958 VND).
Nhu trInh bay tai Thuyet minh s6 15, den ngay 31 thing 12 nam 2013, gia tri con lai cua cac tai san co Binh duct dung de' dam bao cho khoin vay la 1.990.204.083 VND.
9. DAU VA0 CONG TY CON
lthoan du to vao ding ty con the hien khoan du to vao Cong ty TNHH MOt thanh vien Bao bi Dung Quit vii gia tri du to la 18.059.685.333 VND. Thong tin ye ding ty con nhu sau:
Nevi think Ty Ig Tj, Ig quyen
tip vi hoft plan sir Bien quyet nam Ten cling ty con king hita(%) gii (%) Hoat do, ng chinh
C8ng ty TNHH Met thanh Binh San, 100% 100% San xuat bao bi vien Bao bi Dung Qat Quang Ngai
Theo Quyet dinh s6 74/QD-XLDKMT-HDQT ngay 27 thing 11 nam 2013, Gang ty da guy& dinh giai the Cling ty TNHH MTV Bao bi Dung Quit. Tuy nhien, den thtri diem lap bao cao nay, Cong ty TNHH MTV Bao bI Dung Quit van chua hoan thanh xong cac thu tic giai the.
16
CONG TY CO PHAN XAY LAP DAU KHi MIEN TRUNG Tea nha Trung tam Tai chinh Dau khi , L6 A2.1, dtrtrng 30/4, quan Hai Chau Bao coo tai chinh hqp nhat Thanh ph6 Da NLg, CHXHCN Viet Nam Cho nam tai chinh ket thic ngay 31 thang 12 nom 2013
THUYET MINH BAO CAO TAI CHINH HIP NHAT (Dip theo) MAU SOB 09-DN/HN Cric thuyit minh nay la met be phen hop thanh va can duoc doe (long thol vai brio coo tai chinh hop nhact kern theo
10. DAU TU. VA0 CONG TY LIEN KET
Trong nom, khoan dau tu vao ding ty lien ket nay da duct chuyen tilurcmg cho TOng Cong ty Tai chinh Co phan Diu khi Viet Nam (nay la Ngan hang TMCP Dai chimg Viet Nam) theo Hqp diang chuyen nhtrqng so 01/2013-PVFC-PVC-MT ngay 27 thing 8 nom 2013. Theo d6, Cong ty da chuyen nhirqng toan b0 so c6 phan dang sa hftu tai Cong ty C6 phan DL to Khu Cong nghiep H6a Cam la 2.275.000 ce ,phan, cling v6i toan b0 quyen, lqi ich, nghia vu va trach nhiem Cong ty tucmg (mg v6i t5 , co phan chuyen nfurcmg theo cac th6a thuan trong hqp eking chuyen nhuctng.
11. DAU TU. DAI H*N KHAC
DL to dai han khac phan anh khoin dau to vao Cong ty Co pilaff Dau to Dau khi Nha Trang. Cong ty da g6p van bang tien la 11,3 tj, VND ngay 19 thang 8 nom 2010, t5, le yen g6p cia Cong ty chiem 3,77% tong yen dieu le cia Cong ty Co phan Dau to Diu khi Nha Trang. Ban Giam d6c danh gia khong can trich lip khoan du pheing dau to nay do den th6i diem ngay 31 thang 12 nom 2013, Cling ty C6 phan Dau to Dau khi Nha Trang van dang trong giai doan dau tu xa'y dung.
12. VAY VA Nc/ NGA.N HAN
31/12/2013 31/12/2012 VND VND
Vay ngan han 96.881.570.910 131.552.623.200 Ring Cling ty Tai chinh Co phdn Dau khi Viet Nam (nay la Ng en hang TMCP Doi cluing Viet Nam)
48.563.059.336 73.726.475.229
Ngan hang TMCP Quin del 19.374.106.279 28.828.319.922 Ngan hhng TMCP Sai Gen - Ha Nei 13.244.216.949 13.244.216.949 Ngdn hang TMCP Phcit triin Thanh phe; HO Chi Minh 15.700.188.346 15.753.611.100 Ncr dai han den han tra (Thuyet minh s6 15) 7.412.350.692 26.354.207.386
104.293.921.602 157.906.830.586
Vay ngan han the hien cac khoin vay tir to chirc tin dung va cac ngan hang thucmg mai, dao han trong yang 1 nom ke tIm ngay rut von. Cac khoan vay &qv rat bang Dling Viet Nam, ductc climg de b6 sung van tun dOng. Cac khoan vay chiu lai suit tir 13%/nom den 23%/nam. Tai ngay 31 thang 12 nam 2013, cac khoan vay nay da qua han thanh toan va Ging ty dang trong qua trinh dam phan yeti cac to chirc tin dung de gia han thanh toan cho cac khoan vay nay.
13. NGUY.II MUA TRA TIEN TRU'OC
Bao gem chit yeu khoin nhAn img truer tir Tang Cong ty Co phan Xay lap Dau khi Viet Nam lien quan tai du an —nil cling khu xir 15, nuac cap, he thong din mac lam mat" tai ding trich Nha may nhi'et dien Vfmg Ang v6i se tien tai ngay 31 thing 12 nom 2013 la 178.100.680.371 VND (tai 31 Mang 12 nom 2012 la 173.809.450.539 VND).
17
CONG TY CO PHAN XAY LAP DAU Kill MIEN TRUNG TOa nha Trung tarn Tai chinh Dau khi, Lo A2.1, dtrong 30/4, quail Hai Chau Bao cao tai chinh Nip nhit Thanh phO Da Nang, CHXHCN Vi* Nam Cho nam tai chinh ket thoc ngay 31 thing 12 nam 2013
THUYET MINH BAO CAO TAI CHINN HOP NHAT (Tie() theo) MAU SO B 09-DN/HN Ccic thuyit mink nay la mOt bo phan hop thanh va can door doe dong Mai yeti bao cao tai chink hop nheit kern theo
14. THUE VA CAC KHOAN PHAI NQP NHA N11OC 31/12/2013 31/12/2012
VND VND
Thud gia tri gia tang 187.673.507 1.599.250.657 Thug thu nhap ca nhan 567.538.518 560.619.851 Thud bao ye mei twang (i) 17.671.291.956 Thud tai nguyen 10.916.890
755.212.025 19.842.079.354
(i) Ngay 18 thing 3 nam 2013, BO Tai chinh da ban hanh Thong to so 30/2013/TT-BTC, huemg din hoin lai tien thud bao vg mai tnrang ip ding cho met se tufting hop. Theo do, town be so thue bao ye mei truting ma don vi da nOp trong nam 2012 se durqc hoin, dong thbi , khang truy nap thud bio vg mei trio:mg cia nam 2012 don vi da ki khai nhtmg chua nOp. Trong nam, Cong ty da ghi nhan dieu chinh thud bio m8i tithing phii nOp theo huong din cita Thong to tren.
15. VAY VA Nci DA1 Hh.N
31/12/2013 31/12/2012 VND VND
Vay dai bon 4.168.870.917 82.739.745.855 Tong Cong ty Tai chinh CO phdn D6u khi Viet Nam (nay la Ngan hang TMCP Dai cluing Viet Nam) 4.168.870.917 4.500.269.447 Ngan hang TMCP Dai Dwang 78.239.476.408 Nq dii han khac 3.243.479.775 3.243.479.775
7.412.350.692 85.983.225.630 4 N
Cac khoan vay dai han cho mac dich mua sam may mac thiet bi veri lai suit 16% Ur Tang Cong ty Tai chinh CO phan Dau khi Viet Nam (nay li Ngan hang TMCP Dai chting Viet Nam) theo Hop dong tin ding so 12/TDH/2009 ngay 29 thing 12 nam 2009. Theo do, han mfrc vay la 12,4 tS, VND, mac dich .
de thuc hi'en dau to may mac thief bi , tiled hart vay toi da la 60 thing Ice to ngay rut von dau tien, lai suet theo tUng lAn nit van. Gib tri tai sin the chap la 2.699.000.000 VND theo Bien ban dirth gia 681/BB-TCDK-CNDN ky ngay 26 thing 6 nam 2012 gitta Tang Cong ty Tai chinh CO phan Dau khi Viet Nam va Cong ty. Den ngiy 31 thing 12 nam 2013, gia tri con lai caa cic tai sin nay la 1.990.204.083 VND.
Khoin vay va nq dii han dtrqc hoin tra theo lich sau: 31/12/2013 31/12/2012
VND VND Trong vong met nam 7.412.350.692 26.354.207.386 Trong nam thir hai 16.389.541.834 Tir nam thin ba den nam dui nam 43.239.476.410 Sau nam nam
so phai tra trong vong 12 thing
7.412.350.692 85.983.225.630
(dtrqc With bay b phan nq ngin han) 7.412.350.692 26.354.207.386
SO phii tri sau 12 thing 59.629.018.244
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CONG TY CO PHAN XAY LAP DAU Kill MIEN TRUNG Tba nha Trung tam Tai chinh Dau khi, LO A2.1, duting 30/4, quart Hai Cha'u Ban cio tai chinh hop nhit Thanh ph6 Da Nang, CHXHCN Viet Nam Cho nom tai chinhk6t thfic ngay 31 thang 12 nom 2013
THUYET MINH BAO CAO TAI CHINH HOP NHAT (Tiep theo) MAU SOB 09-DN/HN Cac thuyAt mink nay la mOt be) phan hop thank va can &tor doe (tong that vat bao coo tai chinh hop nluit kem theo
16. VON CHU SO Hf.rU
Thay dOi trong von co plan
Von ditu le Quy diu to
phat trait Quy dfir phong
tai chinh
Lai nhuan chtra phan ph6i
/(12 ley ke) VND VND VND VND
Tai ngity 01/01/2012 150.000.000.000 430.000.000 1.100.000.000 5.754.906.759 trong Mtn (109.654.668.940)
Phan phi loi nhuin 607.168.132 1.254.415.829 (2.906.930.485) Giam khac (421.786.433) Tai nay 01/01/2013 150.000.000.000 1.037.168.132 2.354.415.829 (107.228.479.099) Lti trong nom (151.814.979.521) Chia lui nhuin theo hop d6ng lien danh (i) (6.700.222.421)
Giam khac - (164.869.996)
Tai ugly 31/12/2013 150.000.000.000 1.037.168.132 2.189.545.833 (265.743.681.041)
(1) Theo Hop d6ng hop tac kinh doanh s6 19/2013/LD-PVBLD-DQP ngay 01 thing 7 nom 2013 va Phu luc s6 01 ngay 30 thang 9 nom 2013 ve son xuAt va tieu thu bao bi vai Cong ty Co phin Nha va Thucmg mai Diu khi (PVBuilding) cho giai doan tit ngay 01 thang 7 nom 2013 den ngity 31 thang 10 nom 2013. PVBuilding throe thu hu?mg toan b0 loi nhuin thu duqc sau khi da dam hi0n day da tat ca cac nghia vu v6i Nha nubs cho khoang thtri gian thuc hiOn hop ang hop tac kinh doanh nay.
Von dieu Ig
Theo Giay chimg nhan clang ky kinh doanh, von dieu le cua Cling ty la 150 VND. Tai ngay 31 thang 12 nom 2013, von dieu 10 da duqc cac co &mg Op dO nhu sau:
sTr a Wing sti c6 plan (1000 CP)
Ty10 (%)
Gia tri co phin (VND)
1 2
T6ng Cong ty C6 phin Xay lap Diu khi Vi0t Nam Cac c0 (long khac COng
7.650 7.350
51 49
76.500.000.000 73.500.000.000
15.000 100 150.000.000.000
SO luting co phieu ph6 thong ctia Cong ty dang luu hanh tai ngay 31 thang 12 nom 2013 la 15.000.000 co phieu. CO phieu ph6 thong co m0nh gia 10.000 VND/c6 phieu.
19
■
CONG TY CO PHAN XAY LAP DAU ICHI MIEN TRUNG Tba nha Trung tam Tai chinh DAu khi, Lo A2.1, duong 30/4, q'ttan' Hai Chau Bio cao chinh hqp nhit Thanh phO Da Ning, CHXHCN Viet Nam Cho nom tai chinh ket thic ngay 31 thing 12 nom 2013
THUYET MINH BAO CAO TAI CHINH HOP NHAT (nip theo) MAU SO B 09-DN/HN Ccic thuyit minh nay la mo't bd phdrt hop thanh va can dupe doc dong thai vai bcio ccio tai chinh hqp nit& kern theo
17. BQ PHAN THEO LINH Y C KINH DOANH VA BQ PHAN THEO KHU v C DIA Li
phiin theo link nrc kink doanh
De phoc vp cho mac dich quan ly, Cong ty t6 chat b0 phOn theo lath voc kinh doanh tren co kr cac ding ty boat Ong hrcmg dei rieng Met theo nganh nghe kinh doanh. Tai ngay 31 thing 12 nom 2013, Cong ty cO 02 b0 phan kinh doanh sau:
- Xay dyng va cung cap vat to xay &pig: Cong ty me
- Sin xuat bao hi: Cong ty TNHH MOt thanh vien Bao bl Dung Quit
Thong tin ye hoat dOng kinh doanh cia timg be phan nlur sau:
Bang can ddi ki tocin hop nheit tot ngay 31 thong 12 nom 2013:
Hogt Ong xay dqng
Sin suit bao bi Loai trir Cong
Chi tieu VND VND VND VND Tii sin Tien 5.979.985.370 1.581.115.006 7.561.100.376 Cac khoan phai thu ngan ban 215.055.641.271 2.578.028.066 (963.319.764) 216.670.349.573 Hang tin kho 100.522.357.070 100.522.357.070 Tai sin ngan han khic 20.173.577.181 36.927.777 20.210.504.958 Tai sin c6 dinh 34.614.971.723 71.181.293 34.686.153.016 Cac khonn dau to tai chinh dai ban 29.359.685.333 (18.059.685.333) 11.300.000.000 Tai sin doi ban khac 4.920.559.672 32.079.277 4.952.638.949
T6ng Tii sin hop nhit 410.626.777.620 4.299.331.419 (19.023.005.097) 395.903.103.942
Nguan von Na ngan ban 508.247.893.199 1.135.497.583 (963.319.764) 508.420.071.018 Ven chi so hau (97.621.115.579) 3.163.833.836 (18.059.685.333) (112.516.967.076)
T6ng Ngubn von hqp nhit 410.626.777.620 4.299331.419 (19.023.005.097) 395.903.103.942
Biro am kit qua hoot ddng kinh doanh hop nhit cho nom tai chinh kitthuc ngay 31 thong 12 nom 2013:
Boat Ong xiy dung
Sin xuit bao 131 Logi trir Cong
Chi tieu VND VND VND VND
Doanh thu thuin bin hang 14.196.914.956 77.812.313.206 (8.470.350.720) 83.538.877.442 Chi phi kinh doanh 149.820.369.860 71.555.656.743 (9.345.521.699) 212.030.504.904 - Gia von hang ban 117.255.365.964 68.248.411.048 (9.345.521.699) 176.158.255.313 - Chi phi ban hang 407.507.461 559.030.192 966.537.653 - Chi phi quein ly doanh nghiep 32.157.496.435 2.748.215.503 34.905.711.938 Ket qui kinh doanh bo phin (135.623.454.904) 6.256.656.463 875.170.979 (128.491.627.462) Doanh thu boat deng tai chinh 33.205.881 14.597.271 47.803.152 Chi phi boat deng tai chinh 10.426.471.199 6.268.815.553 16.695.286.752 L8 khac (7.879.104.545) 170.410.589 (875.170.979) (8.583.864.935) Loi nhuin trong cong ty lien ket 1.907.996.476 LO trtrfre thud (151.814.979.521) Chi phi thud thu nhip doanh nghiep hi'en hanh Lo sau thud thu nh#p doanh nghip (151.814.979.521)
f
20
CONG TY CO PHAN xAy LAP DAU Mil MIEN TRUNG Tee nha Trong tam Tai chinh Dau khi, LO A2.1, dutmg 30/4, quiln Hai Chau Rao cao tai chinh hop nhat Thanh pho Di Nang, CHXHCN Viet Nam Cho nam tai chinh ket thilc ngay 31 thing 12 nam 2013
THUYET MINH BAO CAO TAI CHINH HOT' NHAT (Tiee theo) MAU S6 B 09-DN/HN Cac thuyit mink nay la mat bC) phan hop thanh va ccin dupc dQc derng thai vat bao ccio tai chinh hQp nluit kern then
17. BO PHAN THEO LINH VtrC IUNH DOANH VA BO PHAN THEO KHU VVC DIA LY (Tiep theo)
BO ph#n theo khu voc dia ly
Cling ty khong co hoat dOng kinh doanh nio ngoai Faith thO Viet Nam; do v#y, Cling ty khong co bo phan kinh doanh theo khu vtrc dia 1y nao khac ngoai Viet Nam.
18. DOANH THU THUAN VE BAN HANG VA CUNG CAP DICH 'VV
2013 2012 VND
VND
Doanh thu hoat dOng xay lap 11.467.963.785 74.433.524.263 Doanh thu ban hang hem, thanh pham 72.070.913.657 125.712.834.374
83.538.877.442 200.146.358.637
Cong ty hien dang thtrc hien dtr an "Thi cong khu xa ly nark cap, hO thong clan nuerc lam mat" tai cong trinh Nha may nhiet dien Wing Ang. Dv an nay &roc thoc hien theo Hop dOng so 240/HDXD/PVC-PVCMTNA1 ngay 15 than 12 Win' 2009 vi Phu luc hop dOng 08 ngay 26 than 6 nam 2013 vOi tong gia tri la 196.450.725.322 VND ky vii TOng Cong ty CO phan Xay lap Dau khi Viet Nam (PVC). Trong qua trinh thi cong, theo yeu can dm PVC, Cong ty da thi cong them melt so cac hang mac khac ho#c thi ding cac hang mac co thay de'i so vii cac dieu khoan da ky trong hop dOng gOc. Tuy nhien, khOi lacing phat sinh them nay chua ducm hai ben ky them thu#n chinh thirc, m#c du cong viec thi cong di hoan thanh. Den ngly 31 thing 12 nam 2013, tong khoi lacing da thi cong duce uerc tinh khoang 256.782.138.914 VND (chua bao gom thug GTGT), gia tri nay da ducrc Vien Kinh to Xay dung (BO Xay dung) tham tra theo Cong van 1196NKT-TTTV ngay 12 thang 9 nam 2013.
Den theri diem ngay 31 thing 12 nam 2012, doanh thu lily ke ciut do an nay da &roc Cong ty ghi nh#n la 196.582.138.645 VND. Neu &gm PVC phe duyet khed lucmg thi cong theo so da thrqc tham dinh beri Vien Kinh to Xay dung thi doanh thu con duqc ghi nh#rt la 60.200.000.269 VND. Cong ty chua ghi nh#n doanh thu va gia veal ttrcmg ang cue di an nay trong nam 2013 do chua co them thuith chinh thirc veri PVC. SO tien COng ty da dtrqc thanh toan vi tam img thtrc hien hop dOng va phan viec phat sinh ngoai hop dtmg tir PVC la 289.585.307.384 VND. Doanh thu va gia Win lien quan tai cong trinh nay se tiep tic ducm ghi nhan khi co sv thong nhat gift COng ty va PVC.
19. GIA VON HANG BAN VA INCH V1V CUNG CAP
2013 2012 VND VND
Gia von hoat deng xay lap 114.220.970.228 107.943.596.473 Gia von hang hoa, thanh pham 61.937.285.085 116.973.112.368
176.158.255.313 224.916.708.841
20. CHI PHI SAN XUAT THEO YEU TO 2013 2012 VND VND
Chi phi nguyen lieu, v#t lieu 65.403.145.315 117.945.039.441 Chi phi /than ding 21.621.876.106 38.936.089.943 Chi phi khttu hao tai san co dinh 14.293.605.794 21.328.454.225 Chi phi tra truac dai han 6.942.992.881 11.166.267.006 Chi phi thue ngoai va bang flan khac 31.598.949.802 102.579.089.908
139.860.569.898 291.954.940.523
CO CH NI
E
0/
21
CONG TY CO PHAN XAY LAP DAU Kill MIEN TRUNG Taa nha Trung tam Tai chinh khi, LO A2.1, clutmg 30/4, quan Hai Chau Brio cao tai chinh hqp nhat Thanh ph6 Da Nang, CliXHCN Viet Nam Cho nam tai chinh kat thac ngay 31 thang 12 nam 2013
THUYET MINH BAO CAO TAI CHINH HOP NHAT (Tiep theo) MAU SOB 09-DN/HN Ccic thuyit minh nay ta mot b0 pkin hop thanh va can ducfc d9c clang thoi vat bcio ccio tai chinh hop nhat kern theo
21. THU NHAP VA CHI PHI KHAC
2013 VND
120.448.038.818 2.230.019.654
122.678.058.472
2012 VND
272.083.200 696.176.380
968.259.580
Thu nhip khic Thanh ly tai san, vat tu (i) ithac
Chi phi khdc Gid tri con Iai cua tai san ca dirth, vat tu, va cac chi phi lien quan (i) Ithdc
121.243.301.748
290.729.895
10.018.621.659 3.147.770.047
131.261.923.407
3.477.649.561
(i) Bao gam. chn yOu cac nghiep va lien quan tai viec chuyen nhucmg tai san Nha may san xuAt Bao bi Dung Quat nhu trinh bay tai Thuyet minh so 8 va 9.
22. THUE THU NHAP DOANH NGH1$P
2013
2012
VND
VND
trink thud
(151.814.979.521)
(109.654.668.940) Dieu chinh cho thu nhip chin thud Tra: Thu nhap ldiong chin thud COng: Cac khoan chi phi khong duqc khAu trir Thu nhip chin thud Thud sat
Thus thu nhip doanh nghiep
23. LO CO BAN TREN CO PHIEU
LL co. ban tren co phieu
Vic tinh town lai ca ban tren co phieu t i ngay 31 thang 12 Om 2013 duqc dqa tren s6 lqi nhuan thuOc ve c6 &Ong sa tau c6 phieu phO thong va s6 Wong blob quail gia guy& cua so co phieu ph6 thong dang km hanh, Lac thqc hie'n nhu sau:
2013 2012
VND VND L6 ke toan sau thud thu nhap doanh nghiep (151.814.979.521) (109.654.668.940)
LO tinh 16 co bin tren c6 phieu (151.814.979.521) (109.654.668.940)
So binh quan gia quyen cua ca phieu Oa thong a tinh lai ca ban tren co phieu
La ca ban tren co phieu
15.000.000 15.000.000
(10.121) (7.310)
24. CONG TAI CHINH
Quin rdi ro von C8ng ty quan ly ngu8n vim nharn dam bao rang Cong ty CO the vira hog dOng tqc vira t6i da h6a loi ich cua cac c6 eking thong qua t6i au h6a s6 du nguon van va ding my.
Cau tnic von dm Cong ty gOm c6 cac khoan nq than (bao g6m cac khoin vay nhu da trinh bay tai Thuyet mirth s6 12 va 15, trir di tien) va phan von cua cac co ding (bao g6nt von gap, cac quy dg tra trir di to lily ke).
77
(2.275.000.000)
9.930.956.063
103.207.395
(141.884.023.458)
(111.826.461.545)
25%
25%
.2500.
G TY kk 141.11j
11TTE NM
1?•
CONG TY CO PHAN XAY LAP DAU KHI MIEN TRUNG TIM nha Trung tam Tai chinh DAu khi, Lo A2.1, throng 30/4, quAn Hai Chan Bao cho tai chinh kip nhit Thanh ph6 Da Nang, CHXHCN Viet Nam Cho nam tai chinh ket thfic ngay 31 thing 12 nam 2013
THUYET MINH BAO CAO TAI CHINH HQP NHAT (Tiep theo) MAU SO B 09-DN/HN Ccic thuyat minh nay let mat ba phan hop thank va can chew doe clang theft vat bcio cao tai chinh hop nil& kern theo
24. CONG CV TAI CHINH (Tiep theo)
He s.4 don bay tat chinh
He s6 don by tai chinh cua C6ng ty tui ngay ket thitc nien do" ke tan nhtr sau:
31/12/2013 31/12/2012 VND VND
Cac khoan vay 104.293.921.602 217.535.848.830 Trir: Tien 7.561.100.376 6.865.073.712 Nq thuAn 96.732.821.226 210.670.775.118 Vim chit so hire (112.516.967.076) 46.163.104.862 TS, le nq than teen von chit sir tau 4,56
Chc chinh sach ke toan chit yen
Chi tick cac chinh sach ke toan chit yeu vi cac phtrong phap ma Cong ty ap dung (bao g6m cac tieu chi de ghi nhAn, co s6 xac dinh gia tri va ca sir ghi nhArt cac khoan thu nhap va chi phi) mi vii timg lout tai san tai chinh, cong nq tai chinh va cong cy vein eltrqc trinh bay tai Thuyet minh s6 4.
Chc loci cong cy tai chinh Gii tri ghi so
31/12/2013 31/12/2012 VND VND
'Ili sin thi chinh Tien 7.561.100.376 6.865.073.712 Phai thu khach hang va phai thu khac 197.435.020.291 128.623.134.773 DAti tu dai han 11.300.000.000 11.300.000.000
Tong cong 216.296.120.667 146.788.208.485
Cong nq thi chinh Cac khan vay 104.293.921.602 217.535.848.830 Phai tra ngtrOi ban va phai tra khac 134.399.268.298 188.675.252.549 Chi phi phai tra 65.273.067.427 40.202.981.781
TOng cong 303.966.257.327 446.414.083.160
Cong ty chtra danh gia gia tri hqp 1j, can tai san tai chinh va cong nq tai chinh tui ngay ket thitc Men d6 k'e toan do Thong tu so 210/2009/TT-BTC do B6 Tai chinh da ban hanh ngay 06 Mang 11 nam 2009 ("Thong tu 210") cling nhu cac quy dinh hien hanh chua c6 huang din cy the ye viec xac dinh gia tri hqp 1y can cac tai san tai chinh va cong nq tai chinh. Thong tu 210 yeu can ap dung Chan myc bao cao tai chfnh Quetc te ve viec trinh bay bao cao tai chinh va thuyet minh thong tin d6i vii cong cu tai chinh nhtmg khong dtra ra huerng .dan Man duang cho viec danh gia va ghi nhAn con cu tai chfnh bao giim Ca ap dyng gia tri holy, nham phis him vii Chan myc bar) cao tai chfnh Qu6c te.
Myc tiEu Tian If rfii ro thi chinh
Cong ty dA xay dyng he thong quan 1S, nit ro nham phat hien va danh gia cac rui ro ma Cong ty phai chiu, thiet lap cac chinh sach va quy tint' ki'em soat nit ro 6 mire chap nhAn dugs. He thong quan 1y , rid ro duqc xem xet loi dinh ky nham phan anti nhfing thay doi cua dieu kien thi Inking va hoot d(Ing cila Cong ty.
Rui ro tai chinh bao gOm r6i ro thi truing (bao gOm rid ro 1ai suit va red ro ve gia), rut ro tin dyng va rid ro thanh khoan.
CONG TY CO PHAN XAY LAP DAU Kill MIEN TRUNG Tba nhi Trung tam Tai chinh Dau khi, L8 A2.1, &rang 30/4, quail Hai Chau Bio cao tai chinh hop nhat That'll phi Da Nang, CHXHCN Viet Nam Cho nam tai chinh ket thhc ngay 31 thing 12 nam 2013
THUYET MINH BAO CAO TAI CHINH HQP NHAT (Tie() theo) MAU SO B 09-DN/FIN Ccic thuyk mink nay la Mal bo phdn hop thanh va can duoc doc deing Merl v&i bcio cho tat chinh hop nit& kern theo
24. CONG CiJ TAI CHINH (Tiep theo)
Rui ro rig trireng
Hoot Ong kinh doanh ca.% COng ty se chiu yeu chiu did ro khi c6 sir thay dui v'e lai swat va gia.
Quan ly rrii ro Idi sucit
Cling ty chiu nil ro lai suit phat sinh tit cac khoin vay chiu lai suit di dugc ky kat. Rui ro nay se dugc Cong ty /pin 19 bang each duy tri a mire dO hop 19 cac khoan vay va phan tich tinh hinh canh tranh tren thi truing de c6 dtroc lai suit c6 lgi cho Cong ty tir cac nguin cho vay thich hqp.
DO nhay cica 1111 suit
Vai gia dinh la cac bien so khac kung thay ad, neu lai suit dm cac khoan vay v6i tai sat tha not tang/giam 2% thl lO trtrac thug cita Cong ty cho nam tai chinh kat thirc ngay 31 thing 12 nam 2013 se tang/giam khoang 5.613 trieu VND (ngay 31 thing 12 nam 2012: 4.504 trieu VND).
Rid ro ve gib co phi&
Cling ty chiu Hera ro ve gia cha cling co von phat sinh tir cac khoin du to yao cac cong ty con va cling ty lien kat. HOi ding Quan tri cha Cong ty xem xet va phe duyet cac guy& dinh du to vao cong ty con va cling ty lien ket nhu nganh nghe kinh doanh, cong ty de dau hr.
Quan ly rui ro ve gia hang h6a
Cling ty mua nguyen vat lieu, hang hia tir cac nha cung cap trong va ngoai nirac a phac vu cho hoat dOng san xuat kinh doanh. Do vay, Cimg ty se chiu tin ro tir viec thay ai gia ban cha nguyen vat lieu, hang h6a.
Mil ro tin dyng
Rid ro tin dung xiy. ra khi mOt khach hang hoc tic kung dap ling dugc cac net% vi trong hqp ding din den cac ten that tai chinh cho C6ng ty. C8ng ty c6 chinh sach tin dung phi' hop va thuang xuyen theo dOi tinh hinh de danh gia xem Cling ty c6 chiu tin ro tin dung hay kh8ng. Nhir trinh bay tai Thuyet minh st, 4 ye cac khoan dir phing phai thu kh6 doi, Cong ty ce khoan rai ro tin dung den tir mOt so khach hang.
Quan ly nil ro thanh khoen
Moc Bich quern ly rarer ro thank khoin nham dam bao du nguin von de dap ang cac nglifa vo tai chinh hi'en tai va trong ttrcmg lai. Unit thanh khoan cling dugc Citing ty quern19 nham darn bao mac phi trOi giika Gong nq den han va tai san den han trong kS , 6 mac ci the dugc kiem soat dui v6i so von ma Can§ ty tin rang c6 the tao ra trong kS, d6. Chinh sach cita Cling ty la theo dOi thirtmg xuyen cac yeu ciu ye thanh khoan hien tai va do kien trong tuang lai nham dam bao Con* ty duy tri du mac do phing tien mat, cac khoan vay va du yin ma cac chit so hike cam kat gap nham dap ang cac quy dinh ye tinh thank khoin ngin han va dai han han.
Cac bang duai day trinh bay chi tiet cac mac dao han theo hap ding can lai di vier tai sin tai chinh va cling nq tai chinh phi phai sinh va thtri han thanh town nhu der &roc them thuan. Cac bang nay dugc trinh bay don tren ding tien chtra chiet khau eerier tai sari tai chinh va ding hen chua chiet khau caa Gong nq tai chinh tinh theo ngay sem nhat ma C8ng ty phai tra. Viet trinh bay thong tin tai san tai chinh phi phdi sinh la can thiet de hieu dugc viec quail ly raj ro thanh khoan cita Cong ty khi tinh thanh khoan dugc quart 19 tren ca sa cling no va tai sari thuari.
'74
CONG TY CO PHAN XAY LAP DAU KHI MIEN TRUNG Tea nha Trung tam Tai chinh Dau khi, Lo A2.1, dirimg 30/4, quan Hai Chau Bao cao tai chinh hop nhat Thanh pho Da Nang, CHXHCN Viet Nam Cho nam tai chinh ket thic ngay 31 thang 12 nam 2013
THUYET MINH BAO CAO TAI CHINH HCiP NHAT (Tie() theo) MAU SO B 09-DN/HN Cac thuyact minh nay la mgt bg phan hop thank va can &roc cloc clang theft veri boo cao tai chinh hop nhiit kern theo
24. CONG TAI CHiNH (Tiep theo)
Quan ly rrii ro thanh khoan theo)
Du6i 1 nam Tir 1 - 5 nam Ring 31/12/2013 VND VND VND
Tien 7.561.100.376 7.561.100.376 Phai thu khach hang va phai thu khac 197.435.020.291 197.435.020.291 Dau tir dai han 11.300.000.000 11.300.000.000
T6ng Ong 204.996.120.667 11.300.000.000 216.296.120.667
31/12/2013 Cac khoan vay 104.293.921.602 104.293.921.602 Phai tra ngueri ban va phai tra khac 134.399.268.298 134.399.268.298 Chi phi phai tra 65.273.067.427 65.273.067.427
Tiing c(ing 303.966.257.327 303.966.257.327
Chenh tech thanh khan than (98.970.136.660) 11.300.000.000 (87.670.136.660)
Dmii 1 nam Tir 1 - 5 nam Tifing 31/12/2012 VND VND VND
Tien 6.865.073.712 6.865.073.712 Phai thu khach hang va phai thu khac 128.623.134.773 128.623.134.773 Dau to dai han 11.300.000.000 11.300.000.000
T6ng cOng 135.488.208.485 11.300.000.000 146.788.208.485
31/12/2012 MAD
Cac khoan vay 157.906.830.586 59.629.018.244 217.535.848.830 D I
Phai tra ngueri ban va phai tra khac 188.675.252.549 188.675.252.549 VI
Chi phi phai tra 40.202.981.781 40.202.981.781
Tong cOng 386.785.064.916 59.629.018.244 446.414.083.160
Chenh tech thanh khoan than (251.296.856.431) (48.329.018.244) (299.625.874.675)
Tai ngay 31 thang 12 ram 2013, se du tai sari tai chinh th'ap hen dang ice so ved c6ng ng tai chinh. Ban Giam doc clanh gia Cong ty c6 rui ro thanh khoan va gap met se kh6 khan trong viec quail ly clang tien trong nam tai. Ban Giant dee da co ke hoach tai chinh cu the trong tucmg lai va dang trong qua trinh dam phan veri cac t6 chile tin dung a gia han thanh town cho cac khoan ng da qua han. Kha rang tiep Arc hoat Ong dia Cong ty phu thuec vao lc& qua viec dam phan cang nhir he tra tir Cong ty me va kha nang tao ra dang tien to hoat &Ong kinh doanh trong Wang lai.
25
CONG TY CO PHAN XAY LAP DAU Kill MIEN TRUNG Tba nha Trung tam Tai chinh Dau khf, Lo A2.1, diking 30/4, 'pan Hai Chau Bio cao till chinh hap nhilt Thanh ph6 Da Nang, CHXHCN Viet Nam Cho nam tai chinh kit di& ngay 31 thing 12 nam 2013
THUYET MINH BAO CAO TAI CHINH HOT' NHAT (Tie() theo) MAU SOB 09-DN/HN Ccic thuyjt minh nay la mat ba phan hop thank va can door doe clang then voi bcio ccio tai chinh hop nhcit kern theo
25. NGHICP VI) VA SO DU. VOI CAC BEN LIEN QUAN
Trong ram, Cong ty da co cac giao dich chu y6u sau vai cac ben lien quan:
Ben lien quan Tap doan Dan khf Viet Nam Ting Cong ty CP Xay lip Dau khf Viet Nam Cong ty CP Ket cau Kim loai va Lap may Dau khf Cling ty CP Xay lip Dirtmg 6ng Be china Diu khf Tang Cling ty Xay lap Dau khi Nghe An Cong ty TNHH MTV Loc Hoa Diu Binh Son Tang COng ty CP Dich vg Ky thuo Dau khi Viet Nam Tang Cong ty CP Dich vg Tang hop Dau khi (PETROSETCO) Ban quan ly dir an Nha may loc clan Dung Quit Cling ty CP Nhien lieu Sinh hoc Dan khi Mien Trung °Ong ty TNHH MTV C8ng nghiep Tau they Dung Quat Tang C8ng ty Dung dich khoan va Hoa pharn Dau khi - CTCP Citing ty TNHH MTV Dich vp Tang hop Dau khf Quang Ngai Tang Cong ty Tai chinh CP Dan khi Viet Nam - CN Da Nang Cong ty CP Djch vp Dan khi Quang Ngai - PTSC °Ong ty CO phan Bat dOng san Xay lap Dau khi Viet Nam
M6i quan he Cong ty mg ciia Tap doan Chfi sa hulu Cling chi' so' hitu Cong chil so hitu Cong ty lien kit dm Chu sa httu Trong cling Tap doan Trong cling Tap doan Trong cling Tap doan Trong cling Tap doan Trong cling Tap doan Trong cling Tap doan Trong cling Tap doan Trong cling Tap doan Trong cling Tap doan
Trong cling Tap doan Trong cling Tap doan
Doanh thu
2013 2012 VND VND
Tang Ong ty CP Xay lip Diu khi Viet Nam 10.878.966.255 112500 Cong ty TNHH MTV Loc Hod Diu Binh San 174.321.343.811 Tang Cong ty CP Djch vg Ky thuat Diu khf Viet Nam 1.028.389.634 2.292.360.460 T Tang COng ty CP Djch va Tang hop Dail khi (PETROSETCO) 1.080.686.339 *OHO Ban quan ly du an Nha may IN dau Dung Quit 8.743.167.176 13.106.390.885 LOIT1 Cling ty CP Nhien lieu Sinh hoc Dau khi Mien Trung 1.378.713.637 :::1T NA ang ty TNHH MTV Cong nghiep Tau thuy Dung Quit (274.341.717) 1.043.466.495 Cong ty CP Kit ciu Kim loai va Lip may 136u khi 6.338.307.285 rt .
Tong Ong ty Dung dich khoan va Hod Main Dau khi - CTCP 3.112.812.846
2013 2012 VND VND
Mua tai san, hang boa, dich vg Tang Cong ty CP Xay lip Diu khi Viet Nam 457.421.220 Cong ty CP Djch va Data khi Quin Ngai (PTSC) 199.218.404 Cong ty CP Ket au Kim 14 va Lip may Diu khi 12.459.000 Cong ty TNHH MTV Dich vg Tang hop Dau khf Quang Ngai 59.162.450 Tang Cong ty Tai Chinh CP Diu KM Viet Nam - 1.067.811.089 CN Da Nang
Ban dieu Minh Du an Nha may dien Vimg Ang - 110.779.485 Tang Ong ty CP Xay lip Diu khi Via Nam
Cong ty TNHH MTV IAN Hod Dit Binh San 35.903.137.375
Lai vay
Lai tien vay phai tra Tang COng ty Tai chinh CP Dau khi (nay la Ngan hang TMCP Dai chung Viet Nam) - CN Da Nang
14.754.490.804 14.958.933.847
76
CONG TY CO PHAN XAY LAP DAU KIII MIEN TRUNG Toa nha Trung tam Tai chinh Dau khf, Lo A2.1, dutmg 30/4, quail Hai Chau Bic) ego tai chin!) hap uhit Thanh ph6 Da Nang, CHXHCN Viet Nam Cho nam tai chinh ket that ngay 31 than 12 nam 2013
THUYET MINH BAO CAO TAI CHINH HOP NHAT (Tiip theo) MAU SO B 09-DN/HN Ccic thuyit mink nay la mot bq phcin hop thanh va can throe doe clang theta veil bcio ccio tai chink hop nhcit kem theo
25. NGHICP VI) VA SO DIS VOI CAC BEN LIEN QUAN (Tiep
Thu nhap cita Ban Giant d6c dtrac htrong trong nam:
Luang
S6 du chit yeu vai cac ben lien quan:
theo)
2013 2012
VND
817.978.386
31/12/2013
VND
884.123.541
31/12/2012 VND VND
Phai thu
T6ng Cong ty CP Dich va T6ng hap Dau khi 1.706.478.727
TOng Cong ty Xay lap Dau khi Nghe An 3.769.347.806
Cong ty CP Nhien lieu Sinh hoc Dau khi Mien Trung 5.057.733.900 4.928.454.700
Cong ty CP Xay lap Den 6ng De chva DL khi 1.100.000.000 2.865.049.083
Ging ty CP Dich Vy Diu khi Quang Ngai - PTSC 22.061.005.247 26.115.176.072
T6ng C8ng ty Cong nghe Nang Itrong Dau khi Viet Nam - CTCP 806.710.335 1.390.633.732
T6ng C8ng ty Dung dich Khoan va Hoa pham Dau khi - CTCP 1.582.557.025 2.380.573.634
Cong ty TNHH MTV Lac Hott Dail Binh San 6.140.062.028 3.060.352.409
T6ng Cong ty CP Dich va Ky thuat Dau khi Viet Nam (PTSC) 4.225.569.977 9.101.969.910
C8ng ty Co phan Bat Ong san Xay lip Diu khi Viet Nam 500.000.000
C6ng ty CO phan Ket cau Kim lout va Lip may Den khi 113.850.000
Cong ty TNHH MTV Cong nghiep Tau thy Dung Quit 25.859.614.466 27.819.166.781
Phai tra
T6ng Cong ty CP Xay lap DL khi Viet Nam 4.547.977.133 4.547.977.133
Cong ty CP Thi tong Ca OS va Lap may Diu khi 2.153.347.000 2.153.347.000
T6ng Cong ty Tai chinh CP Diu khi Viet Nam (nay la Ngan hang 4.193.330.409 3.116.738.211 TMCP Dai cluing Viet Nam) - CN Da Nang
Tap doan Diu khi Viet Nam 1.662.377.747
Cong ty TNHH MTV Lac Hoa Dau Binh San 35.317.838.101
Cic khoin nhan frog fru*
Ban dieu hanh Dir in Nha may dien Wing Ang - T6ng Cong ty CP 178.100.680.371 173.809.450.539 Xay lap Diu khi Viet Nam
T6ng Cling ty CP Xay lap Dau khi Viet Nam 11.961.032.899 4.959.160.353
Nq dal hail
T6ng Cong ty CP Xay lap Dau khi Viet Nam 3.243.479.775 3.243.479.775
Cic khoin vay
T6ng C6ng ty Tai Chinh CP Dau Khi Viet Nam (nay la Ngan hang TMCP Dpi chUng Viet Nam) - CN Da Nang
- Vay ngan han: 48.563.059.336 73.726.475.229
- Vay dai han: 4.168.870.917 4.500.269.447
'7
•
. A3003
CONG TY CO PHAN
XANP Nu
CONG TY CO PHAN XAY LAP DAU Kill MIEN TRUNG Tda nha Trung tam Tai chinh Diu khi, LO A2.1, dutmg 30/4, quan Hai Chau Bin can thi chinh hqp nhat Thanh ph6 Da Nang, CHXHCN Viet Nam Cho nam tai chinh ket thnc ngay 31 thong 12 nam 2013
THUYET MINH BAO CAO TAI CHINH NHAT (Tiep theo) MAU SO B 09-DN/HN Cric linty& minh nay la mat ba phan hop thanh va can &tor doc citing that voi boo coo tat chinh hop nhrit kern theo
26. CAC KHOAN CONG NO TIEM TANG
Trong nam 2012, khi cong trinh Tong kho san pham cau khi Da Nang dang trong qua trinh trien khai thi cong thl bat ner gap so c6. Chit dau to do an la Cong ty Co phan Kinh doanh Khi hi% long Mien Bac, nha thou chinh la Tong Cong ty Co phan Xay lip Dau khi Viet Nam (PVC), don vi thi cong phan coc la C8ng ty Co phan Thi cong Ca giai va Lap may Dau KW (PVC - ME) va don vi thi cong phan than va mg du la Cong ty CO pi& Xay lap Dau khi Mien Trung (PVC - MT). Chi phi san xuat, kinh doanh clef dang caa Ong trinh nay dang phan anh tren khoan moc hang ton kho thuOc bang can del ke town hqp nhat thi ngay 31 thin 12 nam 2013 yeti so titn la 16.114.334.727 VND.
Theo Cling van se 0045/KMB-DADT ngay 16 thing 01 nam 2013 dia Cong ty Co phan Kinh doanh Khi hOa long Mien Bac (Chit dau tu), nguyen nhan so c6 &roc xac dinh la do khach quan. Den thOi diem lap boo coo, chtra co quy6t dinh chinh thirc y6 phan trach nhiem cua cac ben lien quan den stir c6 nay.
Vfi Xuan Hfii NgirOi Ifip biiu
D8 Thi Thu Hit la toast trtrfing
Nguyen Dinh Phtefie Clam clik
thong 3 nam 2014
28