tong cong ty xay dijng cong trlnh giao thong...
TRANSCRIPT
BAO CAO TAl CHINH TONG HOPCHO NAM TAl CHiNH KET THUC NGAY 31 THANG 12 NAM 2014
TONG CONG TY XAY DIJNGCONG TRlNH GIAO THONG 6
- CONG TY CO PHAN
TONG CONG TY XAY DlfNG CONG TRINH GIAO THONG 6 - CONG TY CO PHAN
MUC LUC
1. Muc luc
2. Bao cao ciia Ban Tong Giam doc
3. Bao cao kiem loan doc lap
4. Bang can doi ke toan tong hop tai ngay 31 thang 12 nam 2014
5. Bao cao ket qua hoat dong ldnh doanh tong hop nam 2014
6. Bao cao liru chuyen tien te tong hop nam 2014
7. Ban thuyet minh Bao cao tai chinh tong hop nam 2014
Trang
1
2-5
6-7
8-11
12
13-14
15-34
****** ** *******;:&*& **@&*
TONG CONG TY XAY Dl/NG CONG TRINH GIAO THONG 6 - CONG TY CO PHAN
BAO CAO CUA BAN TONG GIAM DOC
Ban Tong Giam doc Tong Cong ty trinh bay bao cao cua minh ciing voi Bao cao tai chinh tong hap chonam tai chinh ket thuc ngay 31 thang 12 nam 2014 da ctu'O'C kiem toan.
Kliai quat vc Cong tv
Tong Cong ty Xay dyng Cong trlnh Giao thong 6 - Cong ty Co phan (sail day goi tat la "T6ng Cong ty") lacong ty co phan du'crc chuyen doi tu doanh nghiep nha nu'6c theo Quyet dinh so 2576/QD-BGTVT ngay25/8/200S cua Bp trirong Bo Giao thong van tai. Tong Cong ty duoc so KS hoach va Diu tu Thanli phS H6Chi Minh cap Giay chiiing nhan dang ky Cong ty co phan so 03004S7137 Ian dau ngay 18 thang 06 nam 2014va thay dSi Ian thu 3 ngay 01 thang 12 nam 2014
V6n di8u le 492.000.000.000 VND (b6n tram chin muai hai ty (Jong)
Tru so1 hoat (longBia chi : 127 Dinh Tien Hoang, Pluiong 3, Quan Binh Thanh, Thanh ph6 H6 Chi Mini), Viet Nam
Bienthoai : 08 3510 1863Fax : 08 3510 1858E-mail : [email protected]
MS s6 thug : 03004871 37
Cac don vi trirc thuoc:
Ten cton vj
Bail Quan ly Bieu hanh Du1 an Xay dung Bucrng cao
t6c Cau Gie - Ninli Binli Goi Thau S6 5
Chi nhanh Tong Cong ty Xay dung Cong triiiJi Giaothong 6 - Cong ty C6 phan tai Da NSng
Cong ty Xay dung Cong trinh S6 2
Cong ty Tlii cong Co1 giai 6
Xi nghiep Xay dung Cong trinh So 1 - Tong Cong tyXay dung Cong trinh Giao thong 6 - Cong ty Co phan
Xi nghiep Tlii cong Co gioi 630 - Tong Congty Xaydung Cong trinh Giao thong 6 - Cong ty C6 phan
Ban quan ly DiSu hanh Du an Goi thau S6 IB
Ban quan ly Dieu hanh Du an Goi than So 2
Bjachi
S6 48 dirong 24/8, to 20, Phuong Le Hong Phong,Thanh ph6 Phii Ly, Tinh Ha Nam
So 60 Duy Tan, Plurong Hoa Thuan Dong, QuanHai Chau, Thcinh pho E)a Nang
S6 127 Dinh Tien Hoang, Phirdng 3, Quan BinhThanh, Thanh ph6 H5 Chi Minh
S6 127 Binli Tien Hoang, Phuong 3, Quan BinhThanh, Thanh ph6 H6 Chi Minh
T6 19, Phu-ang Hoa Tho Tfiy, Quan Cim Le,Thanh ph6 0a Nlng
T6 19, Pjuiong H6a Tho Tay, Quan Clm Le,Thanh ph6 Da NSng
S6 127 Binh Tien Hoang, Phirong 3, Quan BinhThanh, Thanli pho Ho Chi Minh
S6 127 Binh Tien Hoang, Phuong 3, Quan BinhThanh, Thanh ph6 H6 Chi Minh
Hoat dong kinh doanh ciia Tong Cong ty theo Giay chung nhan dang ky doanh nghiep la-.- Xay dung cong trinh du'ong sat va dircmg bo;
San xuat vat lieu xay dung tu dat set;
San xuat xi inang, voi, tliach cao (khong san xuat tai tru so1 doanh nghiep);
- San xuat sat, thep, gang (khong san xuat tai tru so1 doanh nghiep)
- Due sat, thep (khong san xuat tai tru so" doanh nghiep);
San xuat cac cau kien kim loai (khong san xuat tai tru so1 doanh nghiep);
- Gia cong co1 khi, xir ly va trang phu kim loai (khong san xuat tai tru so doanh nghiep);
SiYa chua cac san pliam kim loai due san (khong san xuat tai tru so doanh nghiep);
- Sira chua may moc, thiet bi (khong gia cong co khi, tai che phi thai, xi ma dien tai tru so);
TONG CONG TY XAY Dl/NG CONG TRINH GIAO THONG 6 - CONG TY CO PHAN
- Xay dung nha cac Ioai;
- Xay dung cong trinh cong [oh;
- Xay dung cong trinh ky thuat dan dung khac;- Khai thac da, cat, soi, dat set (khong san xuat tai tru so1 doanh nghiep);
- San xuat do go xay dung (khong san xuat tai tru so1 doanh nghiep)
- San xuat be long va cac san pham tit xi mang va thach cao (khong san xuat tai tru so doanh
nghiep);- Due kirn Ioai mail (khong san xuat tai tru so doanh nghiep);
- San xuat thung, he chiia va dung cu chiia dung bang kirn Ioai (khong sail xuat tai tru so doajih
nghiep);- San xuat may khai thac mo va xay dung (khong san xuat tai tru so doanh nghiep);- Dong tail va can kien noi (khong san xuat tai tru so" doanh nghiep);
Sua chil'a va bao duong phu'o'ng tien van tai (trir 6 to, mo to, xe may va xe co ctong co khac)
(khong gia cong co kJii, tai che phe thai, xi ma dien tai tru scr);- Lap dat he thong xay dung khac;- Hoan thien cong trinh xay dung;
- Hoat dong xay du'ng chuyen dung khac;
- Ban buon may moc, ihiet bi va phu tCing may khac;
- Ban buon kim Ioai va quang kim Ioai;
- Van tai hanh lvliach duong bo trong noi thanh, ngoai thanh (tru1 van tai bang xe buyt);
- Van tai hang hoa bang duong bo;
- Van tai hang hoa ven bien va vien duong;
- Van tai hang hoa du'6'ng tluiy noi dia;
- Pha d8;~ Chuan bj mat bang;
- Lap dat lie thong dien;- Lap dat he thong cap, thoat nude, 16 su'6'i va ctieu hoa khong khi;
- Bao duong, sura chfra 6 to va xe co dong co khac (khong gia cong co1 khi, tai che phe thai, xi
ma dien tai tru so1);
- Dai ly, moi gidi, dau gia;- Ban buon vat lieu, thiet bi lap dat khac trong xay dung;- Ban le do ngu kim, son, kinh va thiet bi lap dat Wide trong xay dung trong cac cira hang
chuyen doanh;
- Van tai hanh khach dirong bo kliac;
- Kho bai va liru giu1 hang hoa;
- Kinh doanh bat ctong san, quyen sir dung dat thupc chii so huu, chu sir dung hoac di thue;
- Tir van, moi gioi, dau gia bat dong sail, dau gia quyen sir dung dat;
- Dich vu luu tru ngan ngay (khong san xuat tai tru so doanh nghiep); 1- Hoat dong kien true va tir van ky thuat co lien quan. Chi tiet: Thiet ke xay dimg cong trinh c
giao thong (cau, ducrng bp); thiet ke xay dirng cong trinli ha tang ky thuat do thi; giam sat thi c|cong xay dung cong trinh giao thong (can, ducrng bo); khao sat dia hinh xay dung cong trinh; m
- Kiem tra va phan tich ky thuat;
- Hoat dong thiet ke chuyen dung; ^- Cho thue may moc, thiet bi va do dung huu ich khac; *
- Hoat dong ciia cac dai ly tu van, gioi thieu va moi gioi lao dong, viec lam;
- Giao due nghe nghiep (tru1 giao due trung cap chuyen nghiep);
- Cho thue xe co dong co1;
- Cung ling lao ctong tarn thai; Cung irng va quan ly nguon lao dong (trir cung iing va quan ly
nguon lao dong cti lam viec a nuoc ngoai).
TONG CONG TY XAY Dl/NG CONG TRINH GIAO THONG 6 - CONG TY CO PHANBAO CAO CUA BAN TONG GIAM DOC (tiSp theo)
Tinh hinh tai cliinh va hoat dong kinh doanhTinh hinh tai chinh tai thai diem ngay 31 thang 12 nam 2014, ket qua hoat (long kinh doanh va luuchuyen tien te cho nam tai chinh ket thuc cung ngay cua Tong Cong ty duoc trinh bay trong Bao cao taichinh t6ng hop dinh kem bao cao nay (til1 trang OS den Irang 34).
Su kien nhat sinh sau ngav kit time nam tai chinhBan Tong Giam doc Tong Cong ty kliang dinh khong co su kien nao phat sinh sau ngay 31 thang 12 nam2014 cho den thoi diem lap bao cao nay ma chua du'oc xem xet dieu chinh so lieu hoac cong b6 trong
Bao cao tai chinh tong hop.
Hoi dong quan tri va Ban dieu hanh, quan lvHoi dong quan tri va Ban Tong Giam doc cua Tong Cong ty trong nam va cho den thoi diem lap bao cao
nay bao gom:
Hoi Hong quan tri
Ho va ten
Chi'ic vu
6ng Nguyen Van ThanhOng Bui Phi HiingOng Trftn Thanh DungOng Trin Quang Viet
Ong Vu Due Hoa
Ban Tong Giam Hoc
Ho va ten
Chu tjchThanh vien
Thanh vienThanh vien
Th^nh vien
Chirc vu
6ng Bui Plii HiingOng VoPhi Anh-6ng Quan Trong Tiran
Ong Nguyln PhiOng Do Huu DaiOng Nguyln Ngpc Lam
Tong Giam doc
Pho Tong Giam docPho Tong Giam d6cPho T6ng Giam d6cPho Tong Giam docPho Tong Giam doc
Kiem toan vienCong f>' TNHH Kiem toan va Tu1 van A&C da kiem toan Bao cao tai chinh tong hop cho nam tai chinh
ket thuc ngay 31 thing 12 nam 2014, A&C bay to nguyen vong tiep tuc dugc chi dinh la kiem toan viendoc lap cua Tong Cong ty.
Trach nliiem cua Ban Tong Giam (16c
Ban Tong Giam doc chiu trach nhiem lap Bao cao tai chinh tong hap phan anh trung thirc va hop ly tinhhinh tai chinh, ket qua hoat dgng kinh doanh va lu'u chuyen tien te cua Tong Cong ty. Trong viec lap Baocao tai chinh tong hop nay, Ban Tong Giam doc phai:@ Chpn lira cac chinh sach ke toan thich hop va dp dung cac chinh sach nay mot each nhat quan;
@ Thirc hien cac xet doan va cac uoc tinh mot each than trong;
@ Neu ro cac chuan mire ke toan ap dung cho Tong Cong ty co duo'c tuan thu hay khong va tat canhung sai lech Hong yen so voi nhiing chuan mire nay da duoc trinh bay va giai thich trong Bao cao
tai chinh tong hop;@ Lap Bao cao tai chinh tong hop tren co so hoat dong lien tuc tru1 tru'ong hop khong the gia dinh rang
Tong Cong ty se tiep tuc hoat dQiig lien tuc.
@ Thiet lap va thuc hien he thong kiem soat noi bp mot each huu hieu de dam bao viec lap va trinhbay Bao cao tai chinh tong hop khong co sai sot trong yeu do gian Ian hoac nham lln.
Ban Tong Giam doc dam bao rang, Tong Cong ty da tuan thu cac yeu cau neu tren khi lap Bao cao tai
chinh tong hop; cac so ke toan thich hap dugc luu giu1 day du de phan anh tai bat ky thai diem nao, vai
nn're do chinh xac hop ly tinh hinh tai chinh ciia Tong Cong ty va Bao cao tai chinh tong hop dugc laptuan thu cac chuan muc ke toan va Che do Ke toan Doanh nghiep Viet Nam dirge ban hanh theo Quyet
TONG CONG TY XAY Dl/NG CONG TRINH GIAO THONG 6 - CONG TY CO PHAN
djnh s6 15/2006/QB-BTC ngay 20 thang 3 nam 2006 cua Bo truong Bo Tai chinh cCing nhir cac thong tu1huong dan thirc hien chuan muc va che do ke toan ciia Bq Taichinh.
Ban Tong Giam doc Tong Cong ty cung chm trach nhiem bao ve an toan tai san cua Tong Cong ty va do
do da thirc hien cac bien phap thick hop de ngan chan va phat hien cac hanh vi gian Ian va cac vi phamldhac.
Phe duvet Bao cap tai chinhBan Tong Giam doc phe duyet Bao cao tai chinh tong hop dinh kem. Bao cao tai chinh tong hap da phananh trung thirc va hop ly tinh hinh tai chinh cila Tong Cong ty Xay dung Cong trinh Giao thong 6 - Congty Co phan tai thai diem ngay 31 thang 12 nam 2014, cung nhir ket qua hoat dong kinh doanh va cacluong hru chuyen tien te ciio nam tai chinh ket thuc cung ngay, phu hop voi cac chuan mire ke toan va
Ch6 do K6 toan Doanh ngliiep Viet Nam duoc ban hanh theo QuySt dinh s6 15/2006/QD-BTC ngay 20thang 3 nam 2006 cua Bo tru'ong Bp Tai chinh cung nhir cac thong tu hirdng dan tliuc hien chuan mire va
che do ke toan cua Bp Tai chinh. J^
Thay mat Ban Tong Giam doc, [II
Tong Giam doc
Ngay31 thing 3 nam 2015
''"R A"K"P"R TTTT T V Headquarters : 2TruoogSon St., W.2,Tan BinhDist., Ho Chi Mlnh CityA TVVT -l-l -l X Tel: (84.8) 3 5472972 - Fax: (84.8) 3 5472970
^^TJ^lC^ ~ f Branch in Ha Noi : 40 Giang Vo St., Dong Da Disi.. Ha Noi City
- . . .- kLC, Branch in Nha Traog: 18 Tran Khanh Du St., Nha Trane CityCONG TY TNHH KIEM TOAN VATtf VAN A&C^ Branch taQnTho : 162C/4 Tran Ngoc Que St., Can Tho Chy
A&C AUDITING AND CONSULTING CO., LTD. ^ wmv.a-c.com.viiSo: 262/2015/BCTC-KTTV
BAO CAO KIEM TO AN DOC LAP
Kinh gui: CAC CO BONG, HOl DONG QUAN TRIVA BAN TONG GIAM DOCTONG CONG TY XAY DUNG CONG TRINH GIAO THONG 6 - CONG TY CO PHAN
Chung toi da kiem toan Bao cao tai chinh tong hop kem tlieo ciia Tong Cong ty Xay dirng Cong trinh Giaothong 6 - Cong ty Co phan, dirge lap ngay 31 thang 3 nam 2015, til' trang 08 den trang 34, bao gom Bangcan <J6i ke toan tong hgp tai ngay 31 thang 12 nam 2014, Bao cao ket qua hoat (long kinh doanh tong hop,Bao cao liru chuyen tien te tong hop cho nam tai chinh ket thuc cung ngay va Ban thuyet minh Bao cao tai
chinh tong hop.
Trach nhiem cua Ban Tong Giam docBan Tong Giam doc Tong Cong ty chiu trach nhiem ve viec lap va train bay trung thirc va hop ly Bao caotai chinh tong hop cua Tong Cong ty theo cac chuan mire ke toan, Che do Ke toan Doanh nghiep Viet Namva cac quy djnh phap ly co lien quan den viec lap va trinh bay Bao cao tai chinh va chiu trach nhiem vekiem soat noi bo ma Ban T6ng Giam doc xac dinh la can thiet de dam bao cho viec lap va trinh bay Baocao tai chinh tong hop khong co sai sot trpng yeu do gian Ian hoac nham Ian.
Trach nhiem cua Kiem toan vienTrach nhiem cua chiing toi la dua ra y kien ve Bao cao tai chinh tong hop dira tren ket qua cua cuoc kiem
toan. Chung toi da tien hanh kiem toan theo cac chuan muc kiem toan Viet Nam. Cac chuan mure nay yeu
cau chung toi tuan thii chuan muc va cac quy dinh ve dao dire nghe nghiep, lap ke hoach va thirc hien cuockiem toan de dat duoc sir dam bao hgp ly ve viec lieu Bao cao tai chinh tong hop cua Tong Cong ty co consai sot trong yeu hay khong.
Cong viec kiem toan bao gom thurc hien cac thu tuc nham thu thap cac bang chung kiem toan ve cac so lieuva thuyet minh tren Bao cao tai chinh tong hop. Cac thu tuc kiem toan diro'c lira chon dira tren xet doan cua
kiem toan vien, bao gom danh gia rui ro co sai sot trong yeu trong Bao cao tai chinh tong hop do gian Ianhoac nham Ian. Khi thirc hien danh gia cac rui ro nay, kiem toan vien da xem xet kiem soat n i bS cua
Tong Cong ty lien quan den viec lap va trinh bay Bao cao tai chinh tong hop trung thirc, hop ly nham thietke cac thu tuc kiem toan phu hpp vo'i tinh hinh thirc te, tuy nhien khong nham muc dfch dua ra y kien ve
hieu qua ciia kiem soat npi bo cua Tong Cong ty. Cong viec kiem toan cung bao gom danh gia tinh thichhop cua cac chinh sach ke toan du'gc ap dung va tinh hop ly cua cac uac tinh ke toan cua Ban Tong Giamd6c cung nhu danh gia viec trinh bay tong the Bao cao tai chinh tong hop.
Chung toi tin turong rang cac bang chiing kiem toan ma chiing toi da thu thap dirge la day du va thich hgplam eg so' cho y kien kiem toan ngoai trir cua chung toi.
Co* so1 cua y kien Idem toan ngoai trirTai ngay 31 thang 12 nam 2014, Tong Cong ty gop v6n vao Cong ty C6 phan Dau tur - Xay dirng Cong
trinh giao thong 676 (goi tit la Cong ty 676) (dirge c6 phan hoa tir Cong ty TNHH MTV Quan ly va Xaydung c_5ng trinh 76) voi tong s6 tien la 16.875.500.000 VND, chiem ty le 93,75% v6n di6u le. Theo baocao kiem toan tinh hinh tai chinh cua Cong ty TNHH MTV Quan ly va Xay dirng cong trmh 76 tu1 thpidiem co quyet dinh phe duyet gia tri doanh nghiep den thcri diem chinh thii'c chuyen thanh Cong ty c6 phan(tur 01 thing 01 nam 2013 den 18 thang 5 nam 2014) thi trong giai doan nay, Cong ty 676 phat sinh 164.628.790.151 VND. Neu Tong Cong ty thirc hien trich lap dir phong d6i vgi khoan dlu tir vao Cong ty676 theo so 16 nay, lo'i nhuan sau thue thu nhap doanh nghiep tren bao cao ket qua kinh doanh va lgi nhuanchua phan phoi tren Bang can d6i ke toan se cung giam di la 3.384.903.088 VND. Tuy nhien, khoan 16 nayse lam giam von nha nude tai Cong ty 676 va Cong ty 676 dang de trinh cac ca quan co thim quyen quyetdinh xOr ly nen Tong Cong ty chua thuc hien trich lap dir phong theo dung quy dinh.
^bakeVti'lly
INTERNATIONAL
BAO CAO KIEM TOAN (ti6p theo)
Y kien kiem toan ngoai trirTheo y kien cua chung toi, ngoai trir anh huo'ng cua van de neu tai doan "Ca so1 cua y kien kiem toan ngoai
tiii", Bao cao tai cliinh tong hop da phan anh tiling thuc va hop ly, tren cac kliia canli trong ygu tiiih hinhtai chinh cua Tong Cong ty Xay dung Cong trinh giao thong 6 - Cong ty Co phan tai ngay 31 thang 12nam 2014, cung nhu1 ket qua hoat dong kinh doanh va tlnh hinh luu chuyen tien te cho nam tai chinh kitthiic cung ngay, phu hop voi cac chuan muc ke toan, Che 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.
Cong ty TNHH Kim toan va Tir vSn A&CChi iibanl) Ha Noi
Ngiiy6ft=fi@iflfgbirc - Giam doc
S6 Gidy CNBKHNkiim loan: 0368-2013-008-1Pham Quang Huy - Kiem toan vienS6 Gidy CNBKHNkiim loan: 1409-2013-008-1
Ha Noi, ngay 31 thing 3 nam 2015
TONG CONG TY XAY Dl/NG CONG TRINH GIAO THONG 6 - CONG TY CO PHANBia chi: 127 Dinh Tien Hoang, Phirang 3, Quan Binh Thanh, Thanh phd H6 Chi Minh, Viet NamBAO CAO TA1 CHfNH TONG HOPCho nam tai chinh ket thuc ngay 31 thang 12 nam 2014
BANG CAN BOI ICE TO AN TONG HOPTai ngay31 thang 12 nam 2014
TAI SAN
A- TAI SAN NGAN HAN
I. Tien va cac klioan tirong du'O'ng tien
1. Tien
2. Cac khoan tu'o'ng duung tien
II. Cac khoiin dau lu1 tai cln'nh ngan han
1. Dau tir ngan han
2. Da1 phong giam gia dau tu1 ngan han
III.Cac khoiin phai tliu ng9n han
1. Phai tliu kliach hang
2. Tra tru6c cho ngirai ban
3. Phai thu noi bo ngan han
4. Phai thu Iheo tien do kS hoacli hap dong xay dung
5. Cac khoan phai thu khac
6. Dit phong phai thu ngan han kho doi
IV.Hang ton kho
1. Hang ton kho
2. Du1 phong giatn gia hang t6n kho
V. Tai san ngan han khac
1. Chi phi tra tiLrdc ngan han
2. Time gia tri gia tang duoc khau tru
3. Thue va cac khoan kliac phai tliu Nha niroc
4. Giao dich mua ban lai trai phieu Chinh phu
5 Tai san ngan han khac
Bao cao nayphai ditgc 3qc cling vai Ban ihiiyel min/i B6o coo ten chhih long hyp
Mas6
100
110
11 1112
120
121129
130131132
133134
135139
140141149
150151152154157158
Thuyetminh
V.I
V.2
V.3
V.4
V.5
V.6
V.7
V.8
V.9
Socu6inam
1.109.827.411.611
315.363.232.900
315.363.232.900
_
-
-
497.983.155.265
220.498.692.2S9
158.064.646.082
-
121.893.521.407
(2.473.704.513)
282.509.178.992
282.509.178.992
-
13.971.844.454
7.044.146.877
536.799.87043.965.574
-6.346.932.133
Danvitinh:VND
S6dSunSm
-
_
_
-
_
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-
_
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TONG CONG TY XAY Dl/NG CONG TRINH GIAO THONG 6 - CONG TY CO PHANDja chi: 127 Dinh Tien Hoang, Phirong 3, Quan Binh Thanh, Thanh ph6 H6 Chf Minh, Viet Nam
BAO CAO TAI CHiNH TONG HOPCho nam tai oh inh ket ihiic ngay 31 tliang 12 nSm 2014
Bang can (I6i ke toan tong I19P (tiep theo)
TAISAN
B- TAI SAN DAI HAN
I. Cac khoan phai thu dai han
1. Phai thu dcii han cua khach hang
2. Von kinh doanh 6 cac dan vi true tliudc
3. Phai thu dai han noi bo
4. Phai tlni dai han khac
5. Du phong phai thu dai han kh6 doi
II. Tai san co dinh
1. Tai san c6 dinh huuhinh
Nguyen gidGia til hao mon luy ke
2. Tai san co dinh thue tai chinh
Nguyen gidGid tri hao mon luy ke
3. Tai san c6 djnh vo hinh
Nguyen gidGid tri hao mon luy ke
4. Chi phi xay dirng co ban do1 dang
III. Batdongsandau tir
Nguyen giaGi tri hao inon liiy ke
IV. Cac khoan dSu tir tai chinh dai han
1. Dau tu vao cong ty con
2. Dau tu vao cong ty lien ket, lien doanh
3. Dau tu1 dai han khac
4. Dir phong giam gia dau tu1 tai chfnh dai han
V. Tai san dai han kliac
1. Clii phi tra truac dai han
2. Tai san thu@ thu nhap ho an lai
3. Tai san dai ban khac
TONG CONG TAl SAN
Ma Thuyjtso minh
200
So cuoi nam
477.181.907.271
So dan nam
270 1.587.009.318.882
Bao cao nay phai diroc c/qc ciing vai Ban thuyef minli Boo cao Lai chinh tdng hap
210
21 1212213218219
220221
222223224
225226227
228229230
240241242
250
251252258259
26026126226S
V.10
V.ll
V.12
V.I3
V.14
V.15
V.16
-
296.937.527.316
189.936.668.365324.210.774.466
(134.274.106.101)
-
91.501.822.470
91.591.225.614
(89.403.144)15.499.036.481
_
-
-
147.970.575.543
82.688.01-2.858
37.026.177.458
28.256.385.227
32.273.804.412
32.273.804.412
TONG CONG TY XAY DlTNG CONG TRINH GIAO THONG 6 - CONG TY CO PHANBia chi: 127 Binh Tien Hoang, Phuong 3, Quan Binh Thanh, Thanh ph6 H6 Chi Minh, Viet Nam
BAO CAO TAI CH1NH TONG HOPCho nam lai chinh ket thuc ngay 31 lliang 12 nSm 2014
B3ng can d6i ke toan 16ng hop (tiep theo)
So clau nam
TONG CONG NGUON V6N 440 1.587.009.318.882
Bdo cdo nayphai dtir?c doe ciing vat Ban thuyet mmh Buo coo tax ch'mh long hyp 10
A-
I.
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B-
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12.
II.
1.
2.
NGUONVON
NOPHAITRA
NongSnhan
Vayvanouganhan
Phaitrangiraiban
Ngirdimuatratientrirac
ThuevacackhoanphainopNhaimwc
Phaitranguuilaodong
ChiphiphaitraPhaitranoiboPhaitratheotiendokehoachhopdongxaydtrng
Cackhoanphaitra,phainopnganhankhac
DyphongphaitranganhanQuykhenthuang,phucloiGiaodjchmuabanlaitraiphieuChfnhphu
Nndaihan
PhaitradaihanngudibanPhaitradaihannoibpPhaitradaihankhacVayvano1daihan
Thuethunhaphoanlaiphaitra
Du1phongtrocapmatvieclam
Duphongphaitradaihan
DoanhthuchuathucMen
Quyphattrienklioahocvacongnghe
NGUONVONCHtlSOHU'U
Vonchiiso"hu-u
Vfindautu1cuachusohullThangdu1v6nc6phan
Vonkhaccuachuso1hu'u
CophieuqtiyChenhlechdanhgialaitaisanChenhlechtygiahoidoaiQuydautuphattrien
Quydu1phongtaichinh
QuykhacIhuocv6nchusoliCiu
Loinliuansauthuecliuaphanphoi
Nguonvondautuxaydungcoban
Quyhotrosapxepdoanhnghiep
Nguonkinhphivaquykhac
NguonkinhphiNsuonkinhDhietahinhthanhtaisancodinh
Mas6
300310311312313314315316317318319320323327
330331332333334335336337338339
400410411412413414415416417418419420421422
430432433
ThuyStminh
V.17
V.18
V.19
V.20
V.21
V.22
V.23
SoI'uoinam
1.081.363.733.235
1.069.196.221.497
384.859.608.647
189.667.495.133
207.160.011.081
5.956.850.519
5.322.886.732
184.430.386.772
-91.798.982.613
-
-
12.167.511.738
-
-12.167.511.738
505.645.585.647
505.645.585.647
492.000.000.000
-
-
-
-
-
-
13.645.585.647
TONG CONG TY XAY Dl/NG CONG TRINH GIAO THONG 6 - CONG TY CO PHANDia chi: 127 Dinli Tien Hoang, Phuong 3, Quan Blnh Thanh, Thanh ph6 H6 Chi Minh, Viet Nam
BAO CAO TAI CHINH TONG HOP
ChonSmtai chinh ketthuc ngay 31 thang 12 nam20I4BSng can d6i k! to,in tong hop (tiep theo)
CAC CHI TIEU NGOAI BANG CAN DOI KE TOAN TONG HOP
Ngirfri lap bieu
h^~
Tr3n Dao Thuan
Ke toan truong
Vii Bi'ic Hoa
Lap ngay 31 thang 3 nam 2015
lung
Bcio cao nay phot duoc doc cimg vai Ban tlutydi nunh Beta cdo tat cfti'nti tong hyp
1.
2.
3.
4.
5.
6.
CHiTIEU
Taisanthuengoai
Vattir,hanghfianhangiOho,nhangiacong
Hanghoanhanbanho,nhankygiri,kycuuc
Nip-khod6idaxirlyNgoaitecacloai:
Du1toanchisu1nghiep.du1an
Thuyet
minh Socu6inam
-
-
Sodaunam
-
-
-
TONG CONG TY XAY Dl/NG CONG TRINH GIAO THONG 6 - CONG TY CO PHANDia chi: 127 Binh Tien Hoang, Phucrng 3, Quan Binh Thanh, Thanh ph6 H6 Chi Minh, Viet NamBAO CAO TAI CHl'NH TONG HOP
Cho nam tai cliinh ket thuc ngay 31 thang 12 nSm 2014
BAO CAO KET QUA HO AT DONG KINH DOANH TONG HOPNam 2014
CHI TIEU
1. Doanh thu ban hang va cung cap dich vu
2. Cac khoan giam tru* doanh thu
3. Doanh thu thuau ve ban hang va cung cap dich vu
4. Gia von hang ban
5. Lo'i nhufin gop vh ban hang va cung cap dich vu
6. Doanh Ihu hoat dong tiii chi'nh
7. Chi phi tai chi'nh
Trong do: chi phi lai vay
8. Chi phi ban hang
9. Chi phi quan ly doanh nghiep
10. Lo'i nhuan thuan tir hoat dpng kinh doanh
11.Thu nhapkhac
12. Chi phi khac
13.Loi nhuaii khac
14.Tong lo'i nhuaii ke toan truoc thue
15. Chi phi thue thu nhap doanh nghiep hien hanh
16.Chi phi thue thu nhap doanh nghiep hoan lai
17. Loi nhuan sau thue thu nhap doanh nghiep
18. Lai co" ban tren co phieu
Ma Thuy6tso minh
01
02
10
11
20
21
22
23
24
25
30
31
32
40
50
51
52
60
70
VI.1
VI.2
VI.3
VI.4
VI.5
VI.6
V.20
VI.7
Don vj tinh: VND
Nam nay
1.264.706.846.061
1.264.706.846.061
1.189.947.067.927
74.759.778.134
22.390.S73.779
19.259.774.292
18.255.511.812
56.033.186.339
21.857.391.282
129.517.108
4.776.929.519
(4.647.412.411)
17.209.978.871
3.564.393.224
13.645.585.647
Ngird'i hip bieu
\^~
Tran D:io Thuan
Ke toan trirfrng
Vu Due Hofl
Lap ngay 31 lhang 3 nam 2015
^^=Jmjm' Giain doc
Bdo cao nayphai rfiro'c doc citng vai Ban thuyet twnh Brio ctio tai chink long liQp 12
TONG CONG TY XAY Dl/NG CONG TRINH GIAO THONG 6 - CONG TY CO PHANDja chi: 127 Dinh Tien Hoang, Phircrng 3, Quan Binh Thanh, Thanh ph6 H6 Chi Minli, Viet NamBAO CAO TAI CHl'NH TONG HOPCho nam tai chinh ket thuc ngay 31 thang 12 nam 2014
BAO CAO Ll/U CHUYEN TIEN TE TONG HOP(Theo phuong phiip tryc tiep)
Nam 2014
CHI TIEU
I. Liru chuyen tien tit hoat (long kinh doanh
1. Tien tliu ban hang, cung cap dich vu va
doanli thu khac
2. Tien chi tra cho nguxri cung cap hang hoa va dich vu
3. Tien chi tra cho ngiroi lao dong
4. Tien chi tra lai vay
5. Tien clii nop thue thu nhap doanh nghiep
6. Tien thu khac tir hoat dong kinh doanh
7. Tien chi khac cho hoat dong kinh doanh
Urn chuyen tien thuan tir hoat Hong kinh doanh
Don vi tinh: VND
Ma Thuyetso minh Nam nay
II. Liiu chuyen tien tir boat tfong tfau tu
1. Tien chi de mua sam, xay dyng tai san co dinh va
cac tai san dai han khac
2. Tien thu tCi" tlianh ly, nhirgng ban tai san co dinh va
cac tai san dai han khac
3. Tien chi cho vay, mua cac cong cu no cua
don vi khac
4. Tien thu hoi cho vay, ban lai cac cong cu no ciia
dan vj khac5. Tien chi ctau tu1, gop von vao dan vi kJiac6. Tien thu hoi dau tu; gop v6n vao don vi khac
7. Tien thu lai cho vay, co tile va Ipi nliuan dirge cilia
Luu chuyen tien thuCin tic boat clang ctau tu
21
22
23
24252627
JO
(9.454.611.817)
70.562.959.551
9.008.260.139
70.1J6.607.S73
Bao cao nay phai duyc doc cimg v&i Bern thityet minh Boo coo tat chink long hap 13
01
020304
050607
20
883.141.065.751
(621.333.131.439)(18.454.865.132)(17.020.938.195)
(1.831.380)201.252.992.564
(270.186.781.070)
157.396.511.099
TONG CONG TY XAY DlfNG CONG TRINH GIAO THONG 6 - CONG TY CO PHANBia clii: 127 Dinh Tien Hoang, Phirong 3, Quan Binh Thanh, Thanh ph6 H6 Chi Minji, Viet Nam
BAO CAO TA1 CHINH TONG H0PClio namtai chinh ket thuc ngay 31 lhang 12nam2014Bao cao luu cliuyen tien te tong hop (tiep theo)
CHI TIEU
III. Lu'u chuyen tien tir hoat d ng tai chinh
1. Tien tliu tir phat hanh co phieu, nhan gop von cua
cliu so1 huu
2. Tien chi tra gop von cho cac chu so1 hffii, mua tai
co phieu ciia doanh nghiep da phat hanh3. Tien vay ngan han, dai han nhan dirpc
4. Tien chi tra no- goc vay
5. Tien chi tra no thue tai chinh
6. Co tic, loi nhuan da tra cho chi'i so hiru
Ltm chuyen tien thuan tic hoat (tdng tai chinh
Luu chuySn tien thuSn trong nam
Tien va tuong du-ong tien flan liSm
Ann hirang cua thay ctoi ty gia hoi doai quy doi ngoai te
Tijn vii tuwng auwng tien cuoi nam
MS Thuyctso minh
323334
3536
40
50
60 V.I
61
70 V.I
V.I
Nam nay
620.104.899.514
(532.254.785.586)
87.SS0.U3.92S
315.363.232.900
315.363.232.900
Ngud'i lap bieu
@fe&~-~
Tran DaoThuan
Kc toan truong
Vu Biic Hoa
Lap ngay 31 thang 3 nam 201_T<|ng Giam 36c
Bdo cao nayphai duac doc cimg v&i Ban ilmyet minh Bao cao tai chinh long hop 14
TONG CONG TY XAY Dl/NG CONG TRINH GIAO THONG 6 - CONG TY CO PHANBja chi: 127 Dinh Tien Hoang, Phudng 3, Quan Binh Thanh, Thanh ph6 H6 Chi Minh, Viet Nam
BAO CAO TAI CHiNH T6NG HOPCho nan) tai ciiinh kel thuc ngay 3 I thang 12 nam 2014
BAN THUYET MINH BAO CAO TAI CHINH TONG HOPNam 2014
I. BAC DIEM HOAT DONG CUA CONG TY
1. Hinh tlnrc sfr lifi'u von
2. LTnh vuc kinh doanh
3. Nganh nghe kinh doanh
: Cong ty co plian
: Xay lap
: Xay dung cac cong trinh giao tliong
II. NAM TAI CHiNH, DON VI TIEN TE SU" DUNG TRONG KE TOAN
1. Nam tai chinh
Nam tai chinh cua Cong ty bat dau tir ngay 01 thang 01 va ket tlu'ic vao ngay 31 thang 12 hangnam.
Rieng nam tai chinh 2014 bit dau iCr ngay 18 thang 6 nam 2014 den ngay 31 thang 12 nam 2014la nam tai chinh dau tien cua Cong ty.
2. Bon v| tien te sir dung trong ke toan
Don vj tiSn te sir dung trong ke toan la B6ng Viet Nam (VND)
HI. CHUAN MUC VA CHE DO KE TOAN AP DUNG
1. Cliuan muc va die flo ke toan ap dung
Cong ty ap dung Che do Ke toan Doanh nghiep Viet Nam duoc ban hanh theo Quyet dinh so15/2006/QD-BTC ngay 20 thang 3 nam 2006 cua Bo triroiig Bo Tai chinh va cac thong tir huongdan thuc hien cliuan muc va die do ke toan cua Bo Tai chinh.
2. Tuyen bo ve viec tuan thu chuan myc ke toan va che (to ke toan
Ban Tong Giam doc dam bao da tuan thu yen cau ciia cac chuan muc ke toan va Che do Ke toanDoanh nghiep Viet Nam dugc ban hanh theo QuySt dinh s6 1S/2006/QD-BTC ngay 20 tliang 3nam 2006 cua Bo Irud'ng Bo Tai chinh cung nhu1 cac tiiong tu lurong dan thiic hien chuan muc v&
illNgay 22 lhang 12 nam 2014 Bo Tai chinh da ban hanh cac thong tu1 sau: *jl
@ Thong tir so 200/2014/TT-BTC ve Infong dan Che do ke toan doanh nghiep thay thS QuyMdinh s6 15/2006/QD-BTC ngay 20 thang 3 nam 2006 cua Bo tnrong Bo Tai chinh va Thongtir s6 244/209/TT-BTC ngay 31 thang 12 nam 2009 cua Bo Tai chinh.
@ Thong tir so 202/2014/TT-BTC ve hirong din lap Bao cao tai chinh hop nhat thay thS chocac liudng dan lien quan den lap Bao cao tai chinh hop nhat tai Thong tir so 161/2007/TT-BTC ngay 31 thang 12 nam 2007 cua Bo Tai chinh.
Cac quy dinh cua cac thong tu nay dirac ap dung cho viec ghi so, lap va trinh bay Bao cao tai
chinh tir nam 2015 tixj di.
Ban thuyet iiim/i nay la nipt bq> phcm hop ilianh vaphai cIiiqc dpc cling v&i Ban cao tin chinh long hgp 15
TONG CONG TY XAY Dl/NG CONG TRINH GIAO THONG 6 - CONG TY CO PHANBia clli: 127 Binh Tien Hoang, Phucrng 3, Quan Binh Thanh, Thanh ph6 H6 Chi Minh, Viet Nam
BAO CAO TA1 CHfNH TONG HOPChonamtai chinh k6t thuc ngay 31 thang 12n5m2014Ban thuyet minh Bao cao tai chinh tong hop (tiep theo)
3. Hinh tliuc Ice toan ap dung
Cong ty su' dung hinh thu'c ke toan tren may vi tfnh.
IV. CAC CHINH SACH KE TOAN AP DUNG
1. Co so' lap Bao cao tai chinh
Bao cao tai chfnh dirge lap tren co1 sd ke toan don tich (tru cac thong tin lien quan cten cac luong
tien).
Cac do"n v| true tliuoc hinh thanh bo may ke toan rieng, hach toan phu thuoc. Bao cao tai chinh tong
hop cua toan Cong ty duoc lap tren co1 so1 tong hop Bao cao tai chinh cua cac don vi true thuoc.
Doanh thu va so dir giua cac don vi true thuoc duoc loai tru khi lap Bao cao tai chinli t6ng hop.
2. Tien va tircng duo'ng tien
Tien va cac khoan tu'ong duong tien bao gom tien mat, tien gui ngan hang, tien dang chuyen va
cac khoan dau tu1 ngan ban co thai han thu hoi hoac dao ban khong qua 3 thang ke tu ngay mua,
de dang chuyen doi thanh mot lu'O'ng tien xac dinh cling nlur khong co nhieu rui ro trong viec
chuyen doi lhanh tien.
3. Hang t6n khoHang ton kho dirge xac djnh tren co so1 gia goc. Gia goc hang ton kho bao gom chi phi mua, cbi
phi che bien va cac chi phi lien quan true tiep khac phat sinh de co duoc hang ton kho o dia diemva trang thai hien tai.
Gia g6c hang t6n kho duo'c tinh theo phuong phap binh quan gia quyen va diroc hach toan theo
phuong phap ke khai thuang xuyen.
Dir phong giam gia hang ton kho duo'c ghi nhan khi gia goc Ion Iran gia tri thuan co the tliirc hienduoc. Gia tri thuan co the thuc hien duoc la gia ban uoc tinh cua hang ton kho tru chi phi uoc
tinh de hoan thanh va chi phi iroc tinh can thiet cho viec tieu thu chung.
Tang hoac giam so du du phong giam gia hang ton kho dugc ghi nhan vao gia von hang bantrong nam.
4. Cac khoan phai thu thiro'ng mai va phai thu khac
Cac khoan phai thu thuong mai va cac khoan phai thu khac dugc ghi nhan theo hoa do'n, chung
tu.
Du phong phai thu kho doi dirge lap cho tiing khoan ng phai thu Idio doi can cu vao tuoi no quaban cua cac khoan ng hoac dir kien mire ton that co the xay ra, cii the nhu sau:
@ Doi vdi ng phai thu qua ban thanh toan:
30% gia tri doi vdi khoan ng phai thu qua han fa tren 6 thang den diroi 1 nam.50% gia tri doi vo'i khoan ng phai thu qua ban tir 1 nam den duai 2 nam.
70% gia tri doi vdi khoan ng phai thu qua han tir 2 nam den duai 3 nam.100% gia tri doi voi khoan no1 phai thu qua han tu 3 nam trg len.
@ Doi vdi ng phai thu chua qua han thanh toan nhung kho cd kha nang thu hoi: can cu vao du1kiln mire ton that de lap dir phong.
Ban thuyel mmh nay la mot bo phdn hgp ihanh va phc'ii cfirpc c'/qc citng voi Bdo aio Ibi chinh long hgp \6
TONG CONG TY XAY Dl/NG CONG TRINH GIAO THONG 6 - CONG TY CO PHANOiachi: 127 Dinb Tien lloung. Phuang 3, Quail Binh Thanh, Thanh ph6 Ho Chi Minh. Vici Nam
BAG CAO TAI Cl IINII TONG HOPCho nam tai chinh kct thue ngay 3 I thang 12 nani 2014Ban thuyet minh Ban cao t;ii chinh tong hop (ticp thco)
Tang hoae giam so dir dir phong ng phai tint kho doi dirge ghi iihan vao chi phi quan ly doanh
nghiep trong nam.
5. Tiii san co dinh hfru hinh
Tai san co dinh him hind dirge the hien ihco nguyen gia Irir hao mon luy kt\ Nguyen gia tai sanco dinh hCru hinh bao gom loan bo cac chi phi ma Cong ty phai bo ra dc co dirge tai san c6 dinh
tinh den thai diem dira lai san do vao trang thai san sang sir dung. Cac chi phi pliat sinli sau u,hi
nhan ban dan chi dirge ghi tang nguyen gin tai san co dinh ncu cac chi phi nay cMc ch;ln lam
tang lyi fch kinli te trong tuong lai 6o sir dung tai san do. Cac chi phi khone thoa man dieii kicn
trcn dirge ghi nhan ngay vao chi phi.
Khi tai san co dinh hfru hinh dirge ban hay Thanh l\ nguyen gia vii khau hao liiv kc dirge xoa so
\ bai k\ khoan lai 10 nao pliat sinli do viec thanh ly deu dirge ifnh vao thu nhap hay chi phi
ti'ong nam.
Tai san co dinh hfru hinh duoc khau hao thco pluro'ng pliap duong Uiang dira trcn thai ginn hfru
dung uoc ifnli. So nam khau hao cuacac loai tai san eo dinh hfru hinh nlur ^au:
Loai tai san co djn 11 So nam
Nha cira, vat kien true 05 - 50
May moc \a lhict hi 03- 15
Chuo'ng lien \ n tai. truyen dan 05 - 15
Thiet bi, dung cu quan ly 03 - 07
Tai san co dinh khac 05 -20
6. Tai situ time hoat (longDoanh thu clio time linat dong duoc ghi nhan thco phuong phap duong thang trong suot thai gian
eho thuc. Chi phi true tiep ban (Jan de lao ra doanh thu cho thuc hoat dong dirge ghi nhan ngay
vao chi phi khi phat sinli lioac phan bo dan vao cbi phi trong suot thai ban cho thuc phu hop voi
vice ghi nhan doanh thu cho time hoat dong.
7. Tai san co dinh vo hinh
Tai san co djnh vo hinli dirge the hicn thco nguyen gia trir hao mon luy kc. Tai san co dinh vo
hinh cua Cong ty la quyen sir dung dat tu\ so 127 dirong Dinh Tien lloang. phuong 3, quan Hinh
Thanh, thanh pho 116 Chi Minh. Nguyen gia quyen six dung dat la toan bo cac chi phi thuc teCong ty da chi ra co lien quan true tiep tai dat sir dung, bao goin: ricn chi ra dc co quyen sir dung
ctat, cbi piii cho den bu. gini phong mat bang, san lap mat bang, le phi truxVc ba... Quyen sir dung
dat khong \ c dinh thai han khong dirge tinh khau hao.
8. Chi phi xay du'iif* co' ban do" dan^
Chi phi xay dung co ban do dang phan anh eae chi phi lien quan true ticp den vice xay dung nha
xiro'ng va lap dat may moc, thiet bi elura hoan thanh va chua la[) dat xong. Cac tai san dang trongq(((i irinh xa> dung ca ban do dang va lap dat khong duoc tfuli khau hao.
9. Chi phi di vay
Chi phi di vay duoe ghi nhan vao chi phi khi phat sinli.
10. *)i\ tu tai chinh
Cac khoan dau Ur vao ehirng khoan. eong ty con, cong ty lien ket va ea sa kinh doanh dong kiemsoat dirge ghi nhan thco gia goe. Tien lai, eo tire, loi nhuan cua eae ky triroe khi khoan dau urctuoc mua dirge haeh toan giam gia tri cua chinh khoan dau tu1 do. TiCii lai, co tuc \ loi nliuancua eae kv sau khi khoan dau ty divoc niua dirge o.hi nlian doanh thu.
mar bo phjn hop thank va phut diroc doc
TONG CONG TY XAY Dl/NG CONG TRINH GIAO THONG 6 - CONG TY CO PHANDia chi: 127 Bird) Tien Hoang, Phircmg 3, Quan Binh Thanh, Thanh ph3 H6 Chi Minn, Viet NamBAO CAO TAI CHINH TONG HOPCho nim tai chinli kit thuc ngay 31 thang 12 nam 2014
Ban thuyet minh Bao cao tai chinlt tong hop (tiep theo)
Dir phong giam gia cln'rng khoan dirge lap cho timg loai cln'rng khoan dirge mua ban tren thjtruang va co gia thj tnroiig thap lion gia trj dang hach toan tren s6 sach. Gia thj truong lam canci'r xem xet tri'ch lap du1 phong diroc xac dinh nlur sau:
Doi vdi cln'rng khoan. da niem yet tren So1 giao djch cln'rng khoan Ha Noi (HNX) la gia giaodjch binh quan tai ngay tri'ch lap du1 phong.Doi vdi chi'mg khoan da niem yet tren So giao djch cln'rng klioan TP. H6 Chi Minh (HOSE)la gia dong ciia tai ngay trich lap du1 phong.
@ Doi voi chung khoan da dang ley giao djch tren thj trirong giao djch cua cac cong ty daichung chira niem yet (UPCom) la gia giao djch binh quan lreti he thong tai ngay trich lap dirphong.
o Doi voi chung khoan chira dang ky giao djch a thj trirong giao djch ciia cac cong ty daichung la gia trung binh tren co so gia giao djch do toi thieu cua 3 cong ty cluing klioan congbo tai ngay lap du1 phong.
Doi voi chirng klioan niem yet bj huy giao djch, ngirng giao djch Ice tu ngay giao djch thi'rsail tro1 di la gia trj so sach tai ngay lap Bang can doi ke toan gan nhal.
Du1 phong cho cac khoan dau tir vao to chic kinh te khac dirge trich lap khi cac to chic kinh tenay bj 16 (tm trirong hop 16 theo ke hoach da dirge xac ctjnli trong phuo'ng an kinh doanh truockhi dau tir) vgi mire trich lap bang chenh lech gifra von gop thuc te cua cac ben tai to chiic kinhtS va von chu so hu'u thiic co nhan (x) voi ty le gop von cua Cong ty so voi tong so von gop thivc
tS cua cac ben tai to chuc kinh te.
Tang, giam so dir dir phong cac khoan dau tir tai chinh dirge ghi nlian vao chi phi tai chinh trong nam.
Khi thanh ly mot khoan dau tu1, phan chenh lech gifra gia trj thanh ly thuan va gia trj ghi so dirgehach toan vao thu nhap hoac chi phi.
11. Chi phi tra truoc dai hanLa cac cong cu, dung cu da dira vao sir dung dirge phan bo vao chi phi theo phucmg phap dirongthing voi thai gian phan bo khong qua 02 nam.
12. Chi phi phai traChi phi phai tra dugc ghi nhan dira tren cac hoc tinli hop ly ve so tien phai tra cho cac hang hoa,djch vu da sir dung.
13. Trp1 cap thoi viec
Cong ty phai chi tra trg cap thoi viec cho ngiroi lao dong lam viec thuong xuyen tai Cong ty tirdu 12 thang tro len. Mire chi tra trg cap thoi viec bang V2 thang liro'ng cong phu cap liro'ng (neu
co) binh quan ciia sau thang Jien ke truoc thoi diem tlioi viec cho 1 nam lam viec doi v6'i thoigian ngiroi lao dong khong tham gia dong bao hiem that nghiep.
Trg cap thoi viec dugc ghi nhan vao chi phi quan ly doanh nghiep khi chi tra cho ngiro'i lao dong.
14. Nguon von kinh doanh
La von dau tir ciia chii so hii'u dirge ghi nhan theo so thuc te da dau tir ciia cac co dong.
15. C6 tiVcC6 tire duoc ghi nhan la ng phai tra khi dirge cong bo.
Ban thuyel minh njy Id iiiqI bg phgn hgp thanh va phdi dierrc doc ciing vai Bao cao lai chi'nh long hpp 1S
mTONG CONG TY XAY Dl/NG CONG TRINH GIAO THONG 6 - CONG TY CO PHAN
S Dia chl: 127 Binh Tien Hoang, Phuoug 3, Quan Btah Thanh, Thanh ph6 H6 Ch( Minh, Viet Nam
BAO CAO TAI CHINH TONG HOPH Cho nSm tai chinll kit thuc ngay 31 thang 12 nSnl 2014
Ban thuyet minh Bao cao tai chinh t6ng hop (tiep theo)
gg 16. Trich lap cac quyMire tn'ch lap cac quy dirge til ire hien theo Nghi quyet Dai hoi c<3 dong hang nam.
M17. Thue thu nhap doanh nghifp
H Chi phi thue thu nhap doanb nghiep la thue thu nhap hien hanli - khoin thug dirac tinh dira trenthu nhap tinh thue. Thu nhap tinh thue chenh lech so voi lgi nhuan k toan la do diu chinh cac
9 khoan chenh lech tarn thai gifra thue va ke toan, cac chi phi kbong du'O'C trir cung nhu di6u chinh
cac khoan thu nhap khong phai chju thue va cac khoan 16 duwc chuyen.ng 18. Ghi nhan doanh thu va thu nhap
ra Doanh thu cho thue tai san hoat HongNguyen tac ghi nlian doanh thu cho thue tai san hoat dong diro'c trinh bay a tliuylt minh s6 IV 6
Doanli thu xdy dung@@ Khi ket qua tlurc hien hop dong dirge iroc tinh mot each dang tin cay thi:k~ @ Doi voi cac hop dong xay dirng qui dinli nlia thau dirge thanh toan theo tien do ke hoach,"@ doanh thu va chi phi lien quan den hop dong duwc ghi nhan tirong ung v6i phan cong viec dara hoan thanh do Cong ty tu1 xac dinh.
Doi vo'i cac hop dong xay dirng qui dinh nha than dirge thanh toan theo gia tri khoi Iirgnggj thirc hien, doanh thu va chi phi lien quan den hop dong duo'c ghi nhan tuoiig irng vai phan
cong viec da hoan thanh dirge 1-diach hang xac nhan va dirge phan anh tren hoa do'n da lap.
aCac khoan tang, giam khoi lucmg xay lap, cac khoan thu boi thirong va cac khoan thu khac chi
H dirge ghi nhan doanh thu khi da du'gc tliong nhat voi khach hang.
"" Khi kit qua tlurc hien hop dong xay dung khong the ucrc tinh dirge mot cacli dang tin cay, thi:
as o Doanh thu chi dirge ghi nhan turong dirong voi chi phi cua hop dong da phat sinh ma viechoan tri la tirong doi chac chan.
Q @ Chi phi cua hop dong chi dugc ghi nhan vao chi phi khi da phat sinh.
H Chenh lech gitta tong doanh thu luy ke cua hop dong xay dung da ghi nhan va klioan tien luy keghi iren hoa don thanh toan theo tien do ke hoach cua hop dong dirge ghi nhan la kJioan phai thu
H hoac phai tra theo tien do ke hoach ciia cac hop dong xay dung.
^ Tiin lai
a TiSn lai duoc ghi nhan tren ccv so thai gian va lai suat thirc te tirng ky.
gj Co tiec va loi nhuan Sum chiaCo tire va lo'i nhuan duo'C cilia du'gc ghi nhan khi Cong ty diroc quyen nhan co tire hoac lo'i nhuan
m tu1 viec gop von. Rieng co tire nhan bang cd phieu khong ghi nhan vao thu nhap ma chi theo dois6 lugng tang them.
Sg 19. Tai san tai cliinh
Phan loai lai san tai chinh
^ Viec phan loai cac tai san tai chinh nay pliu thuoc vao ban chat va muc dich cua tai san tai chinh
va dugc quyet dinh tai thai diem ghi nhan ban dau. Cac tai san tai chinh cua Cong ty gom cac3 nhom: cac khoan dau tir nam giu- den ngay dao han, cac khoan phai thu, tai san tai chinh sin sang
de ban.
ii tlmyet ninih nay la uipt bo ph&i hop thank vd phai duac doc cling v&i Bao cao tat chinh long hpp 19
TONG CONG TY XAY Dl/NG CONG TRiNH GIAO THONG 6 - CONG TY CO PHANBia chi: 127 Dinh Tien Hoang, Phirtmg 3, QuSn Binh Thanh, Thanh ph6 H6 Chi Minh, Viet NamBAO CAO TAI CHINH TONG HOPChonSmtai chinh kit thuc ngay 31 thang 12 nam 2014Biin thuyet mini) Bao cao tai chinli t6ng hop (tilp theo)
Cdc khodn dau tu nam giu den ngay ddo hanCac khoan dan tu1 nam gifr den ngay dao han la cac tai san tai chinh phi phai sinh vai cac khoanthanli toan co dinh hoac co the xac dinh va co ky dao han co dinh ma Cong ty co y dinh va co
klia nang giu1 den ngay dao han.
Cdc khoan cho vay va phai thuCac khoan cho vay va phai thu la cac tai san tai chinh phi phai sinh vai cac khoan thanli toan c6dinh hoac co the xac dinh va khong dirge niem yet tren thi trircrng.
Tai sdn tai chinh san sang de banTat san tai chinh sSn sang de ban la cac tai sail tai chinh phi phai sinh duwc xac djnh la sin sangde ban hoac khong dirge phan loai la cac tai san tai chinh ghi nhan theo gia trj hop ly thong quaBao cao ket qua boat dong kinh doanh, cac khoan dau tir giu1 den ngay dao han hoac cac khoan
cho vay va phai thu.
Gin tri ghi so ban clan cua tai sdn tai chinhCac tai san tai chinh du'O'c ghi nhan tai ngay inua va dung ghi nhan tai ngay ban. Tai thai diemghi nhan Ian dau, cac tai san tai chinh duo'c ghi nhan theo gia goc cong cac chi phi phat sinh khaclien quan true tiep den viec mua, phat hanh tai san tai chinh do.
20. Nff phai tra tai chinh va cong cu von chu so' huu
Cac cong cu tai chinh du'O'c phan loai la no1 phai tra tai chinh hoac cong cu von chu so1 hfru tai
thai diem ghi nhan ban dau phu hop vai ban chat va dinh nghTa cua no' phai tra tai chinh va congcu von chu so hull.
Nffpliai tra tai chinhViec phan loai cac khoan net tai chinh phu thuoc vao ban chat va muc dich cua khoan no taichinh va duoc quyet djnh tai thai diem ghi nhan ban dau. Ng phai tra tai chinh cua Cong ty gomcac khoan phai tra nguoi ban, vay va no, cac khoan phai tra khac.
Tai thai diem ghi nhan Ian dau, cac khoan ng phai tra tai chinh khac dugc ghi nhan ban dau theogia goc cong cac chi phi phat sinh khac lien quan trirc tiep den no1 phai tra tai chinh do.
Cong cu vdn chit s& hint
Cong cu von chu so hCru la hop dong cluing to dirge nhfrng lgi ich con lai ve tai san cua Cong tysau khi tru1 di toan bo nghTa vu.
21. Bu trir cac cong cu tai cliinh 5^
Cac tai san tai chinh va ng phai tra tai chinh chi dugc bu trir voi nhau va trinh bay gia tri thuan iiwtren Bang can doi ke toan khi va chi khi Cong ty: ^(@ Co quyen hop phap de bu trir gia tri da dirge ghi nhan; va t iil\
Co dir dinh thanh toan tren co' sa thuan hoac glii nhan tai san va thanh toan ng phai tra cimg c.
mot thoi diem. ^
22. Ben lien quan
Cac ben dirge coi la lien quan neu mot ben co kha nang kiem soat hoac co anh hudng dang ke doivai ben kia trong viec ra quyet dinh cac chinh sacli tai chinh va hoat dong. Cac ben cCing dirocxem la ben lien quan neu cung chiu sir kiem soat cluing hay chiu anh liirang dang ke chung.
Ban ihnyet mirth nay la mot b$ phdn hop thanh vaphai ctitQ-cciocciingvoi Boo coo to: chinh song hap 20
TONG CONG TY XAY DI/NG CONG TRINH GIAO THONG 6 - CONG TY CO PHANBia chi: 127 Binh Tien Hoang, Phirtmg 3, Quan Binh Thanh, Thanh ph6 H6 Chi Minh, Viet NamBAO CAO TAI CHINH TONG HOPCho nSm tai chiiili kSt thuc ngay 3 1 thing 12 nam 2014
Trong viec xem xet moi quan he ci'ia cac ben lien quan, ban chat cua moi quan he dtrac ciiu trong
nhieu ban hinli thuc phap ly.
Giao djch vai cac ben co lien quan trong nam dirge trinh bay a thuyet minh so VII. I.
@ v.
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THONG TIN BO SUNG CHO CAC KHOAN MUCBOI KE TOAN TONG HOP
Tien va cac khoan tiro'ng dirffng tien
Tien mat
Tien giri ngan hang
Cong
Phai tliu kliach hang
Phai thu idiach hang tai Van phongPhai lliu kliach hang tai Cong ty Xay dung Cong trinh so 2Phai tliu khach hang tai Cong ty Thi cong co1 gioi 6Phai tliu kJiach hang tai Xi nghiep Thi cong co1 gioi 630
Phai thu khach hang tai Xi nghiep 1Cong
Tra triro'c cho nguoi ban
Tra triro'c clio ngirai ban tai Van phong
Tra truwc clio nguo'i ban tai Cong ty Xay dung CongIrinh so 2Tra trade cho ngiroi ban tai Cong ty Thi cong co gioi 6Tra tnrac cho nguai ban tai Xi ngliiep Tlii cong co1 gioi 630Tra tmoc cho nguai ban tai Xi nghiep I
Tra tnrac cho ngucri ban tai Clii nhanh Da NSngCong
Cac lchoan phai tliu khac
Phai thu khac cua van phong Tong Cong ty
Phai thu khac cua Cong ty Xay dirng cong trinli so 2
Phai thu khac cua Cong ty Thi cong ccr gioi 6Phai tliLi khac cua Xi nghiep Thi cong co1 gioi 630
Phai thu khac cua Chi nhanh Da NlngCong
Ihuyet miiih nay la mgt bo phan hop lhanh va phdi duqc doc ciwg vdi Bao cdo tat a
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TONG CONG TY XAY Dl/NG CONG TRINH GIAO THONG 6 - CONG TY CO PHANDja chf: 127 Dinh Tien Hoang, Phirimg 3, Quan Blnh Thanh, Thanh phG H6 Chi Minh, Viet NamBAO CAO TAl CHINH TONG HOPCho nam tai chinli ketthiic ngay 31 thang I2n3m2014B^n thuyet niinh Bao cAo tk\ chfnh tong hop (tiep theo)
5. Du" phong phai thu ngan han kho ttoi
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TONG CONG TY XAY Dl/NG CONG TRINH GIAO THONG 6 - CONG TY CO PHANBia clii: 127 Binh Tien Hoang, Phirong 3, QuSn Binh Thanh, Thanh ph6 H6 Chi Minh, Viet NamBAO CAO TAI CH1NH TONG HOPCho nam tai chinll kgt thilc ngay 3 1 thang 12 nam 2014Ban thuydt minh bao cdo tai chi'nh (tiep theo)
11. Tang, giam tai sail co djnh vo hinh
Nguyen giaSo dan nam
Tang trong nam do nhan ban giao
tir Cong ty TNHHGiam trong nam
So cuoi nam __
Trong do da khau hao het nhu'ng
van con su1 dung
Quyen si1 dung Phan mem mayait vitinh
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91.483.462.326
107.763.288
Cong
91.591.225.614
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Gia trj hao inonSo ctau nam
Tang trong nam
Khdu hao trong nam
Nhan ban giao tic Cong ty TNHHGiam trong nam
So cuoi nam
89.403.1448.691.993
80.711.151
89.403.144
89.403.1448.691.993
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Gia tri con laiSo dau nam
So cuoi nam 91.483.462.326 18.360.144 ^1.501.822.470
12. Chi phi xay dung co' ban do' dang
La chi phi xay dung co' ban do' dang cong trinh cluing cu" tai ciia chi 127 Dinh Tien HoangPhuong 3, Quan Binh Thanh, Thanh pho Ho Chi Minh, Viel Nam.
13. Ban tu vao cong ty con
Ten cong ty con
Cong ty Co phan Xay dungCong trinh giao thong 68
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71 Tran Phu, phuong CaiKhl, Quan Ninh Kieu,
TP.Cln Tho
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84,58% 1.691.600
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16.916.000.000
93,75% 1.687.550 16.875.500.000
86,14% 1.550.500
79,34% 714.100
15.505.000.000
7.141.000.000
82,39% 906.300 9.063.000.000
100,00% 1.138.351 11.383.512.858
82.688.012.858
Ban ihuyit iitinh nay la mgl bo plidn hyp thaiili va phai duac dgc cimg v&i B6o cdo tai chinh tonghgp 24
TONG CONG TY XAY DI/NG CONG TRINH GIAO THONG 6 - CONG TY CO PHANDja chi: 127 Dinh Tien Hoang, Phirtmg 3, QuSn BMi Thanh, Thanh ph6 H6 Chi Minh, Viet NamBAO CAO TA1 CHINH TONG HOPCho nam tai chinh ket thuc ngay 3 1 thang 12 nam 2014
Bail thuyet minh Bao cao tai chfnh tong hop (tiep tlieo)
Ban tlmyet minh nay la mgt bgphan hop ihanh va phai dinyc 6qc ding v&i Bdo cao tai ch'mh long h<?p 25
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_ Congtrinhgiaothong710 TP.HCM" T6 5, ap Tan Lap, xa
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_ 86 Cach Mang Thang 8,CongtyCophanXaydung P.An Thai, Q.Binh
h Congtrinhgiaothong675 Thuy,TP.CanTho-m Lau3 Toanha 127 Dinli
B CongtyC6phanDautu-XaydirngCongtrinh639
_ CongtyC6phanCongtrinhgiaothong610CongtyC6phanBautu1Phattrienhatang
@m 16. Chiphitiatruocdaihan
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NganhangTMCPPhattrilnNhaTP.H6ChiMinh
| CongtyC6phanCongtrinhGiaothong677
Cong
Chiphilluronghieu
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4.157.000.000
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37.026.177.458
Soaaunam
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-
-
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-
-
-
Socuoinam
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-
Sodaunam
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-25.063.352.406
-J35.720.4S2.577
-
TONG CONG TY XAY Dl/NG CONG TRINH GIAO THONG 6 - CONG TY CO PHANBja chf: 127 Dinji Tien Hoang, Phu6ng 3, Quito Binh Thanh, Thanh ph6 H6 Chi Minh, Viet NamBAO CAO TAI CHiNH TONG HOPCho nara tai chinh kSt thiic ngay 3 1 thang 12 nam 2014
Ban thuyet minh Bao cao tai chinh tong hpp (tiep theo)
18. Phai tra ngiroi ban
So cuoi nam
Phai tra nguoi ban ta i Van phong 131.423.261.975Phai tra nguai ban tai Cong ty Xay dung Cong trinh s6 2 38.404.450.698Phai tra ngiroi ban tai Cong ty Thi cong co giai 6 7.782.490.690Phai tra nguai ban tai Xi nghiep Thi cong ca gidi 630 4.656.595.960Phai tra nguai ban tai Xi nghiep 1 1.142.979.659Phai tra nguai ban tai Chi nhanh Da Nang 6.187.642.197Phai tra ngiroi ban tai Ban Cau Gie 70.073.954
Cong 189.667.495.133
19. Nguwi mua tra tien triro'c
So cuoi nam
Nguwi mua Ira tien tnroc tai Van phong 189.556.623.475
Ngiroi mua tra tien truoc tai Cong ty Xay dung Congtrinh 56 2 105.210.000Ngiroi mua tra tien trirac tai Xi nghiep Thi cong ca
giai 630 16.S69.039.466Nguai mua tra tien trirac tai Xi nghiep 1 629.138.140
Cong 207.160.011.081
20. Thui va cac klioan phai nop Nha nuoc
So cuoi nam
Thug GTGThang ban noi dia 1.782.098.468Time thu nhap doanh nghiep 3.360.750.625ThuS thu nhap ca nhan 205.258.264Cac klioan phi, le phi va cac khoan phai nop kliac 608.743.162
Cong 5.956.850.519
So tiau nam
So dan nam
Time gid tri gia tangCong ty npp thue gia tri gia tang tiieo phuwg phap khau tnv vai thue suat 10%.
Thue i/m n/uip docinli ugltiip
Thue tliu nhap doanh nghiep pliai nop trong nain dugc dy tinh nhu1 sau:
Nam nay
Tong lgi nhuan ke toan triroc thue 17.209.978.871
Cac khoan dieu cliinh tang, giam lgi nhuan ke toan cte x.ac cfinh \ \ nhuan cliiu
tluiSthu nhapdoanh nghiep: (1.008.191.489)Cac khoan ctilu cliinh tang 82.534.125
Cac khoan chiphi bi logi trie 82.534.125Cac khoan dilu chinh giam (1.173.259.739)
Thu nhgp kliong chin IhvS (1.173.259.739)Thu nhaptinh thug 16.201.787.382Thue suat time thu nhap doanh nghiep 22%Thue thu nhap doanh nghiep eon phai nop 3.564.393.224
Cac locii I hud kliac
Cong ty ke khai va nop theo qui dinh.
Ml
Ban llniyel minlt nay la mot bo' phdn htyp ihanh va pha'i c1uqt cIqc citng v<Ji Bdo <.cio lei! chinh long hop 26
16.S69.039.466629.138.140
207.160.011.081
Socuoinam
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So(taunam
TONG CONG TY XAY Dl/NG CONG TRINH GIAO THONG 6 - CONG TY CO PHANBia chi: 127 Dinli Tien Hoang, Phirong 3, Quan Blnh Thanh, Thanh ph6 Ho Chi Minh, Viet Nam
BAO CAO TAI CHINH TONG HOPClio nam tai chinh ket thuc ngay 31 thing 12 nam 2014Ban thuydt minh BAo cap tai chinh t6ng hop (tiep theo)
21. Chi phi phai triiSo cuoi iiam
Chi phi lai vay phai traTrich triroc clii phi cong trinhTrich truoc tro1 cap mat viec lam
Cong
22. Cac khoan phai tra, phai nop ngan han khac
Phai tra khac tai Van phongPliai tra khac tai Cong ty Xay dung Cong trinh so 2Phai tra khac tai Cong ty Tlii cong co' gio'i 6
Phai tra khac tai Xi nghiep Thi cong co' giai 630Phai tra khac tai Ban Can Gie
Cong
1.234.573.617
183.183.280.06412.533.091
So dau nam
184.430.386.772
So cuoi nam
79.461.058.61 11.333.355.639
3.680.192.221
636.644.4136.687.731.729
91.798.982.613
So (tau nam
23. Von chu so' hfru
Bang ctoi cliieu bien Song cila von chu sd Inm
Von dau tircua Lo'i nhuan sail time
chu so1 huii cliiia phan phoi
So du1 dan nam nay
Cong
Nhan ban giao tit Cong ty TNHH 478.007.985.056Loi nhuan ttong nam
Tang do huy but toan liach loangiam von tiro'ng img von dau tu1 tai
Cong ty con trong giai doan tit01/07/2013 den 17/06/2014 17.291.316.850Giam von titong img so vttot von
diSu le (3.299.301.906)SodircuBinamnay 492.000.000.000
13.645.585.647
478.007.985.05613.645.585.647
17.291.316.850
(3.299.301.906)13.645.585.647 505.645.585.647
Chi tiel von SCm lie ci'ui clu'i so' lifeu
So cuoi nam
V6n dan tir ciia Nha nuac 456.950.000.000
V6n gop cua cac co (long khac 35.050.000.000
Cong 492.000.000.000
Co pltieuSo cuoi nam
S6 krong co phieu clang ky phat hanh 49.200.000S6 lucmg c6 phiSu <la phat hanh 49.200.000S6 krong c6 phiSu diroc mua lai 49.200.000
So luyng c6 phieu dang liru hanli 49.200.000
Menh gia co phieu dang luu hanh: 10.000 VND.
So (Jau nam
So dau nam
Ban llntyei tninli nay la mot bo piidu hyp thanh va phai ihcgc (Iqc cling vvi Bdo cdo tai c/u'nh rang hap 27
TONG CONG TY XAY Dl/NG CONG TFUNH GIAO THONG 6 - CONG TY CO PHANBia chi: ] 27 Dinh Tien Hoang, Phuong 3, Quan Binh Thanh, Thanh ph6 H6 Chi Minh, Viel Nam
BAO CAO TA) CHINH TONG HOPChon5mtaichinhk!tthucngay31 thang I2nam2014
Ban thuyet minh Biio cao tai chinh tong hop (riep theo)
VI. THONG TIN BO SUNG CHO CAC KHOAN MUC TMNH BAY TRONG BAO CAOKET QUA HOAT BONG IONI1DOANH TONG HOP
1. Doanh thu
Doanli thu ban hang va cung cap ilic/i vu
Doanh thu hop dong xay dirng
Doanh thu cho thue may moc thiet biDoanh thu khacDoanh tliu thuan
2. Gia von hang ban
La gia von cua cac hop dong xay dung va hang hoa dich vu eta cung cap.
3. Doanh thu hoat (long tai chinh
Lai tien gii'i, clio vay
Lai dau tir trai phieu, ky phieu, tin phieuCo tiic, lgi nhuan divgc chia
Lai chenli lech ty gia chira thirc hienLai chenh lech ty gia da tliu'C hien
Cong
4. Chi phi tai chinli
Chi phi lai vayLai mua liang tra chain
Chiet kliau thanh toan
Cong
5. Thu nhap khac
Tien thu tir thanh ly vat titCac khoan ihu nhap khac
Cong
6. Chi phi Uhac
Hoan tra von vay ODA cang Tien Sa - Da Nang
CiienJi lech gia xi mang cong ti'inh dirong Ho Chi Minh
Chi phi thanh ly vat tu1Tien phat cham nop thue
Cac khoan clii phi kliac
Cong
Ban fluiyet minh nay la mot bo phdn hgp rhanh va phai dirge c/qc ciirtg vai Bdo cdo tai chink long hap
Nam nay
I.210.482.4I7.100
6.271.012.367
47.953.416.5941.264.706.846.061
Nam 11 ay
28
9.881.641.4508.494.389.927
1.173.259.739
877.099.7101.964.182.953
22.390.573.779
Namnay
18.255.511.812523.895.311480.367.169
19.259.774.292
Namnay
104.998.31824.518.790
129.517.108
Namnay
1.575.801.754
924.820.7752.186.706.382
82.534.125
7.066.483
4.776.929.519
TONG CONG TY XAY Dl/NG CONG TRINH GIAO THONG 6 - CONG TY CO PHANDja chi: 127 Binh Tien Hoang, Phirong 3, Quan Binh Thanh, Thanh ph6 H6 Chi Minli, Viet Nam
BAO CAO TAI CHINH TONG HOPChonamtai chinh k t thiic ngay 31 thang 12nam2014Ban thuyet minli B6o cao tai clifnli tong hop (tiep theo)
7. Lai co ban tren co phieu
Tong Cong ty khong tinli chi tieu nay tren Bao cao lai chtnh rieng vi theo quy dinh tai chuan miicke loan so 30 ve "Lai tren co phieu" yeu cau truoiig hop Tong Cong ty phai lap ea Bao cao tai
chinh rieng va Bao cao tai chinh hop nhat tUi chi phai trinh bay thong tin ve lai tren co phieu theoqui clinh cua chuan mu'c nay tren Bao cao tai chinh hop nhat.
VII. NHCNG THONG TIN KHAC
1. Giao dich veil cac ben lien quan
Cac ben lien quan kliac vcri Cong ty gom:
Ben lien quan
Moi quan heCong fy Co phan Xay dung Cong trinh giao thong 68Cong ty Co Phan Xay dung Cong trinh giao thong 71Cong ty Co phan Dan tu" - Xay dung Cong trinh 676Cong ty C6 phan Xay dyng Cong trinh giao thong 710Cong ty C6 phan khai thac da va XD Cong trinh 621Cong ty Co phan Xay dung Cong trinh giao thong 675Cong ty Co phan Co' khi va Xay dung Cong trinh 623Cong ty Co phan Cong trinh giao thong 6]
Cong ty conCong ty conCong ty conCong ty lien ketCong ty lien kitCong ty lien kit
Cong ty lien kStCongty lien kit
Cac giao djch phat sinh trong nam gifi'a Cong Xy voi cac ben lien quan kliac nhir sau:
Cong ty Co phan Xay dung Cong trinh giao thong 68Phai tliu lai vayThu phf bao Ianh, phi thf nghiem, thu thanh toan khoi lu'ongThu phi xay dirng
Cong ty Co Phan Xay dung Cong trinh giao thong 71Tliu phi bao Ianh, phi thi nghiem, thu thanh toan khoi liroTigGop bo sung von
Cong ty C6 ph&n B&u he - Xay dung Cong trinh 676Phai thu lai vay
Cong ty Co phan Xay dung Cong trinh giao thong 710Cho thue may moc, thiet bjPhai thu lai vay
Cong ty Cdphiin khai Iliac da va XD Cong trinh 621Phai thu lai vay
Cong ty Co phan Xay diyng Cong trinh giao thong 675Phai thu lai vay
Cong ty C5 phlin Co khi va Xay dung Cong trinh 623Phai thu lai vayThu phi xay dirng
Nam nay
614.203.5678.903.960.613
146.652.525
9.431.172.539
1.613.140.274
1.633.064.545
496.197.35017.634.547
271.775.654
84.878.607
884.580.607204.200.898
San thuyit mmh nay la mot bdphdn hyp thanh vd phai duyc doc cimg vcti Bio cao iai ch.fnii long hpp 29
TONG CONG TY XAY Dl/NG CONG TRINH GIAO THONG 6 - CONG TY CO PHANBia chi: 127 Dinh Tien Hoang, Phirong 3, QuSn Binh Thanh, Thanh ph6 H6 Chi Minh, Viet NamBAO CAO TAI CHINH TONG HOPClio nam tai chinli kSt thuc ngay 3 1 thang 12 nam 2014
Ban thuyet minh Bao cao tai chinh tdug ho'p (ligp theo)
Tai ngay ket tliuc nam tai chinh. cong no vai cac ben lien quan khac nhir sau:
So cuoi nam
Cong ty CS p/ian Xay (heng Cong tiinh giao thong 68Phai Ihu ve hang hoa, dich vu da cung cap 10.037.978.284
Cong ty C6 Plt&nXay (lung Cong trinli giao thong 71Phai thu ve hang hoa, dich vu da cung cap
Cong ty Co phdn Cong trlnh giao thong 61Phai thu ve hang hoa, dich vu da cung cap
Cong ty Cophan Xay thing C6ng trinh giao thong 710Phai thu ve hang hoa, dich vu da cung cap
Ung tru'ac tien iiang
Cong ty CS phhn khal thdc eld va XD Cong trinh 621Phai tliu ve hang hoa, dich vu da cung cap
10.037.978.284
2.518.514.196
204.138.778
1.057.507.184
24.500.000
29.729.286.614
So dau nain
Cong ty Co plian Xay dieng Cong trinli giao thong 675Phai thu vS hang hoa, djcli vy da cung cfip 11.730.251.374
Cong ty Co plum Cor kill va Xay ihmg Cong trinli 623Phai thu ve hang hoa, djch vu da cung cap 54.145.773.460Ung trace tign hang 395.910.636Cong no1 phai thu 109.843.860.526
Cong ty CopliSn Xay dwng Cong trinli giao thong 68Tien hang ung tru6c 12.736.112.312
Cong ty Co phdn Ban tit-Xdy dinig Cong irinh 676Phai tra ve hanghoa, djch vu da cung cap 417.134.785
Cong ty Co plinn Cong trinli giao thong 61Phai tra ve hang hoa, dich vu da cung cap 148.565.000
Cong ty C6 plujn khai Iliac cfa va XD Cong trinli 621Phai tra ve hang hoa, dich vu da cung cap 16.011.615
Cong ty Co phdn Co' khi va Xay dicng Cong trinh 623Phai tra v'i hang hoa, dich vu da cung cap 49.239.338
Cong no- phai ti-a 13.367.063.050
Ban thuyet minh nay la m<?J bo phqr. hyp thanh vd phai duQC oqc cungvui Bao ccio tai chlnh long hop 30
TONG CONG TY XAY DLTNG CONG TRINH GIAO THONG 6 - CONG TY CO PHANBra chi: 127 Dinh Tien Hoang, Phuong 3, Quan Binh Thanh, Thanh ph6 H6 Chi Minh, Viet NamBAO CAO TAI CHtNH T6NG HOPCho nara tai chinh kit thuc ngay 31 thing 12 n5m2014
Ban thuyet minh Bao cao tai chinh t6ng hop (tiep theo)
2. Quan ly rui ro tai cliinli
Tong quan
Hoat dong cua Cong ty phat sinli cac rui ro tai c-hinh sau: riii ro tin dung, rui ro thanh khoan va
rui ro thi truong. Ban Tong Giam doc chin trach nhiem trong viec thiet lap cac chinli sach va cac
kiem soat nham giam tliieu cac rui ro tai chinh cflng nhir giam sat viec thuc hien cac chinh sach
va cac kiem soat da thiet lap. Viec quan ly rui ro dugc thuc hien chu yeu boi Phong Ke toan ~Tai chinh theo cac chinh sach va cac thii tuc da dugc Ban Tong Giam doc phe duyet.
Rui ro tin dungRui m tin dung la rui ro ma mot ben thatn gia trong hop ctong khong co kha nang thuc hien du'oc
nghTa vu cua minh dan den ton that ve tai chinh cho Cong ty.
Cong ty co cac rui ro tin dung phat sinh chu yen tu1 cac khoan phai thu khach hang, tien giri ngan
hang va cho vay.
Phcd thu khc'ich hang
doi no' phai thu de don doc thu hoi.
Khoan phai thu kliach hang cua Cong ty lien quan den nhieu do'n vj va ca nlian nen rui ro tin
dung tap trung doi vai khoan phai thu khach hang la thap.
Tien giri ngan hangCac khoan tien giri ngan hang co ky han va khong co ky han cua Cong ty duo'c gii'i tai cac ngan
hang co uy tin do vay rui ro tin dung doi voi tien giri ngan hang la thap.
Mu'c do rui ro tin dung toi da doi voi cac tai san tai chinh la giji trj glii so cua cac tai san tai chinh
(xem thuyet minh so VII.3 ve gia tri ghi so ciia cac tai san tai chinh).
Bang phan lich ve thoi gian qua han va giatn gia cua cac tai san tai chinh nhu1 sau:
Da qua han
Chua qua han hay va/hoac bi giam
chira bi giam gia gja Cong
So cudi nainTien va cac khoan tirang duong tign 315.363.232.900 - 315.363.232.900
Phai thu khach hang 218.024.987.776 2.473.704.513 220.49S.692.289Cac khoan phai thu khac 121.893.521.407 - 121.893.521.407
Tai san tai chinh sin sang dl ban 28.256.385.227 - 28.256.385.227
Cong 683.538.127.310 2.473.704.513 686.011.831.823
Ban thuyet mirth nay la mot qq phgn hyp ikcmh vaphji duac d<?c cling voi Bao cao tai cliinh long h rp 31
TONG CONG TY XAY Dl/NG CONG TRINH GIAO THONG 6 - CONG TY CO PHANBia chi: 127 Dinh Tien Hoang, Phirong 3, Quan Binli Thanh, Thanh ph6 H6 Chi Mini), Viet NamBAO CAO TAI CHINH TONG HOPCho nam tiii chiiih kit time ngay 31 thang 12 nam 2014Ban thuyit minh Bao cao tai chinh tong hop (liSp Iheo)
Rui ro thanh khoan
Rui ro tiianh khoan la rui ro Cong ty gap kho khan khi thuc hien nghTa vu tai chinh do thieu tien.
Rui ro thanh khoan cua Cong ty chu yeu phat sinh lir viec cac tai san tai chinh va no1 phai tra tai
clnnh co cac thai diem dao han lech nhau.
Cong ty quan ly rui ro thanh khoan thong qua cac bien phap: thircmg xuyen theo doi cac yeu cau
ve thanh toan hien tai va dir kien trong tuong lai de duy til mot iuong tien cung nhu cac khoan
vay 61 miic phu hop, giam sat cac Iuong tien phat sinli thirc te voi du1 kien nham giam tliieu anh
huang do bien ctong cua Iuong tien.
Thai han thanh toan cua cac khoan no" phai tra tai chinh phi phai sinh (bao gom ca lai phai tra)dya tren thai han thanh toan theo hop dong. Cac khoan no1 phai tra tai chinh ciia Cong ty deu co
thai han thanh toan tu 01 nam tra xuong.
Ban Tong Giam doc cho rang mire do rui ro doi voi viec tra no1 la tliap. Cong ty co klia nang
thanh toan cac khoan no1 den han tu dong tien tu hoat dong kinh doanli va tien thu tu1 cac tai san
tai chinh dao han.
Rui ro tlti trudngRui ro thj tru'tmg la rui ro ma gia tri hop ly hoac cac Iuong tien trong tirong lai cua cong cu tai
chinh se bien dong theo nhO'ng thay doi ciia gia thj truang.
Riii ro thi truong lien quail den hoat dong ciia Cong ty gom: rui ro lai suat, rui ro ve gia chung
khoan va rui ro gia nguyen vat lieu.
Cac phan tich ve cto nhay, cac danh gia duoi day lien quan den tinli hinh tai chinh cua Cong ty taingay 31 thang 12 nam 2014 tren co' so1 gia tri no1 thuan. Miic thay doi ciia ty gia, lai suat, gia
cluing khoan, gia nguyen vat lieu sir dung de phan tich do nhay dugc dira tren viec danh gia khanang co the xay ra ti-ong vdng mot nam t6'i voi cac dieu kien quan sat dugc cua thi trircrng tai thai
diem hien tai.
Rui ro tigogi teRui ro ngoai te la rui ro ma gia tii hop ly hoac cac luong tien trong tuong lai cua cong cu tai
chinh se bien dong theo nhung thay doi cua ty gia hoi doai.
Do Cong ty co vay v6n ODA ciia Ngan hang Phat trien Viet Nam de thuc hien cac dir an voidong tien giao djch chii yeu la CNY do vay bi anh huong bai sir bien dong ciia ty gia hoi doai.
Cong ty quan ly riii ro lien quan den bien dong ciia ty gia hoi doai bang each t6i uu thoi hanthanli toan cac khoan no, dir bao t>- gia ngoai te, duy tri hop ly ca cau vay va ngr giila ngoai te va
VND, lu'a chon thai diem mua va thanh toan cac khoan ngoai te tai thai diem ty gia thap. sir dungtoi uu nguon tien hien co de can bang gifra riti ro ty gia va riii ro thanh khoan.
Ban Tong Giam doc danh gia muc do anh hu'd'ng do bien dong ciia ty gia hoi doai den lai nhuan
sau time va von chu so huu ciia Cong ty la khong dang ke do t>' gia gura dong CNY va dongVND la thap, bien dong ty gia khong Ion giita cac nam.
Riii ro lai suat
Riii ro lai suat la riii ro ma gia tri hop ly hoac cac luong tien trong tuong lai ciia cong cu tai chinhse bien dong theo nhiTng thay doi ciia lai suat thi truang.
Ban ihuyel mmh nay Id nipt bo plign hop thanh va phal cIuqc <1qc ciuigvoi Baocao lai chinh toughr/p 32
TONG CONG TY XAY Dl/NG CONG TRINH GIAO THONG 6 - CONG TY CO PHANBia chi: 127 Dinh Tien Hoang, Plutong 3, Quan Binh Thanh, Thanh ph6 HS Chi Mint), Viet Nam
BAO CAO TAI CHINH TljNG HOPClio nam tai chinh kft thuc ngay 31 thang 12 nam 2014Ban thuyet minh Bao cao tai chinh long hop (tiep theo)
Rui ro lai suat ciia Cong ty chu yeu lien quan den cac khoan lien gfii co ky lian, cac khoan cho
vay va cac khoan vay co lai suat tha noi.
Cong ty quan ly rui ro lai sual bang each phan ti'ch tinh hinh Ihi truang cte dira ra cac quyet djnlihap ly trong viec chon thai diem vay va ky han vay thich hop nham co du'o'c cac lai suit co lai
nhSt cung nhu1 duy tri co- cau vay voi lai suat tha noi va co dinh phu hop.
So flau nam
Cac cong cu tai chinh co lai suat tha noi cua Cong ty nhu sau:
So cuoi nam
Vayvang 425.493.927.493
Tai ngay 31 thing 12 nam 2014, voi gia djnh cac bien s6 khac khong thay d6i, neu lai suk cackhoan vay VND co lai suat tha noi tang/giam 2 thi lgi nhuan sau thue va v6n chu so1 hCiu namnay/ky nay cua Cong ty se giam/tang 6.607.705.269 VND.
Rui ro vc gid chirng khodnCac chu'ng khoan do Cong ty nam giu" co the bi anh huang boi cac rui ro ve gia tri tiiong lai cua
clu'mg klioan dau tu'. Cong ty quan ly rui ro ve gia cluing khoan bang cacli thiet lap han mire dan
ttr va da dang lioa danh iniic dau tu1.
Ban Tong Giani d6c danli gia mile do anh hircrng do bien dong cua gia chirng khoan den lginhuan sail time va von chu so" hu'u ciia Cong ty la khong dang ke do cac khoan dau tu chung
khoan cua Cong ty it bien dong.
Rui ro ve gid nguyen val lieu
Cong ty co rui ro ve sir bien dong cua gia nguyen vat lieu. Cong ty quan ly riii ro ve gia nguyen
vat lieu bang each theo doi chat che cac thong tin va tinh hinh co lien quan ciia thi trudng nham
quan ly thai diem mua hang, ke hoach san xuat va miic hang ton kho mot each hop ly.
Tai siin (Jam baoCong ty khong co tai san tai chinh the chap cho cac dan vj khac cling nhu nhan tai san the chaptir cac do'n vi khac tai ngay 31 thang 12 nam 2014.
3. Gia tri hop ly cua tai san va no phai tra lai chinh
Tat san tai chinh
Gia tri ghi s6So cuoi nam S6 d^iu nam
Gia g6cDu
Dii plidng Gia g6c phong
Gia tri hop ly
So cu6i nam S6 flan nam
Tien va cac khoan 3,5.353.232.900tiro'ng airang tienPh&i tliu khAch hang 220.498.692.289 (2.473.704.513)CAc khon phai thu
121.893.521.407khacTaisan taichinh san 2S256Jg5221
Cong 686.011.831.823 (2.473.704.513)
28.256.385.227
- 315.363.232.900
- 218.024.987.776
- 121.893.521.407
- 28.256.385.227
_683.53_8J27.310
i ihuyei minh nay lo mot b<? plian hop thcinh va phcjt dugc cfgc ciing va> Bdo cdo (hi chin/t long lipp
TONG CONG TY XAY Dl/NG CONG TRINH GIAO THONG 6 - CONG TY CO PHANBia chi: 127 Dinji Tien Hoang, Phirfrng 3, Quan Binh Thanh, Thanh ph6 H6 Chi Mini], Viet Nam
BAO CAO TA1 CHINH T6NG HOPClio nSm tSi chinli kit thuc ngay 31 thang 12 nam 2014Ban thuylt minh Bao c^o tin chinh tSng liop (tiip theo)
Nffphai tin tai chinh
Vay va ngPhai tra ngirai banCac khoan phai tra khacCong
G\ tri ghi soS6 cudi nam S8 Shu nam
Gia tri hop lyS6cu6inam S6 dan nam
3S4.859.608.647189.667.495.133276.229.369.385
384.859.608.647189.667.495.133276.229.369.385
850.756.473.165 Ji50.756.473.165
Gia trj hgp ly cua cac tai san tai chinh va ng phai tra tai olii'nh dugc phan anh tlieo gia tri co tliSdiro'C chuyen doi trong mot giao djch hien tai giu'a cac ben co day du hieu biet va mong mu6n
giao dich.
Cong ty sir dung phirang phap va gia djnh sau de hoc tinh gia trj hop Iy cua cac tai san tai chinliva ng phai tra tai cin'nh:
@ Gia trj hop iy cua tien va cac khoan tirong du'ong tien, phai Ihu kliacli hang, cho vay, cac
khoan phai thu khac, vay, phai tra ngu'6'i ban va cac khoan pliai tra khac ngan han tu'OTig
duong gia trj so sach (da tru1 dir phong cho phan u'6c tinh co Wia nang khong tlm hoi dirge)
cua cac khoan muc nay do c6 ky han ngan.
@ Gia trj hop Iy cua cac kJioan dau tir nam giu1 den ngay dao han va cac tai san tai chinh sansang de ban duwc niem yet tren thi trivong cliimg klioan la gia giao dich cong bo tai ngay kettliiic nam tai chi'nh. Doi vai cac khoan dau tu nam giu- den ngay dao han va cac tai san tai
chinh san sang de ban chira niem yet nhung co gia giao dich do 3 cong ty chiing ]<Jioan cong
bo tai ngay ket thuc nam tai chinh thi gia trj hop Iy cua cac khoan dau tir nay la gia Irungbinh tren co so1 gia giao djch do 3 cong ty chiing khoan cong bo.
Cong ty chira thuc hien danh gia cliinh thi'ro cac tai sail tai chinh san sang de ban chira niem yetva kliong co gia giao dich cua 3 cong ty chiing khoan cong bo. Tuy nhien, Ban Tong Giam d6c
danh gia gia tri hop ly cua cac tai san lai chiali nay khong co su1 kJiac biet trong yen so voi gia Tri
ghi so.
Nguo'i lap bieu
^2@-
Trail Dao Thuan
Ke toan truong
Ha Noi, ngay 31 thang 3 nain 20 ] 5
Tong Giam (16c
Vii Due Hoa
3an tlmyet min/i nay la mo't b<? pliQu hop thanh va phai dagc cIqc a'mgv&i Bao cao lai chinh long hap 34