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Ngày ký: 31.03.2014 14:37


Deloitte

TONG CONG TY CO PHAN XAY LAP DAU 1(111
VIET NAM

(7'hanh Pgp tai nu'ac COng hew Xa hOi Chu nghia Viet Nam)

BAO CAO TAI CHINH HOT NHAT
DA BOK KIEM TOAN
Cho nam tai chinh ket thtic
ngay 31 thing 12 tam 2013


TONG CONG TY CO PHAN XAY LAP DAU Kill VItT NAM
Tang 25, Oa nha C.E.O, du ng Pham Hang, huy4 Tir Liem
Thanh ph6 Ha N0i, CHXHCN V* Nam

MI.JC LUC
NO! DUNG

TRANG

BAO CAO CUA BAN TONG GIAM DOC

1- 2



TONG CONG TY CO PHAN XAY LAP DAU KHi VIET NAM
Tang 25, tea nha C.E.O, direng Pham Hung, huyan Tir Liam
Thanh pha Ha Ni,
a CHXHCN Viet Nam

BAO CAO CUA BAN TONG GIAM DOC
Ban Tang Giam doc Tang C6ng ty Co phan Xay lap Dau khi Viet Nam (goi tit la "Tang Ong ty") de trinh bao cao

nay ding vai bao cao tai chinh hop nhat dm Tang Ong ty cho nam tai chinh kat thac ngay 31 thang 12 nam 2013.
HOI BONG QUAN TRI VA BAN TONG GIAM DOC
Cac thanh vien cua Hai clang Quail tri va Ban Tang Giam doc Tang Ong ty da diau hanh Tang Cong ty trong nam
va clan ngay lap bao cao nay gam:
1161 dons (Nan tri
Ong Trinh Xuan Thanh

Chu tich (mien nhiem ngdy 19 thang 5 nam 2013)

Ong Bni Ngoc Thing

Chu tich (b6 nhiem ngay 19 thang 5 nam 2013)

Ong Vu Dim Than

Uy vien (mien nhiem ngdy 01 thang 01 nam 2013)

Ong Tran Minh Ngoc

Uy vien (b6 nhiem ngdy 01 thang 01 nam 2013)


Tang Giam doc (ba nhiem ngay 01 thang 01 nam 2013)

Ong Nguyen Trung Tri

PhO Tang Giam doc

Ong Nguyen Duyen Hai

Pho Tang Giam doc

Ong Nguyen Van Dang

PhO Tang Giam doc

Ong Tnrong Quac Dimg

PhO Tang Giam doc (mien nhiem ngay 01 thang 02 nam 2013)

Ong Nguyen Anh Minh

PhO Tang Giam doc

Ong Bui Tien Thanh

PhO Tang Giam doc

Ong Bui Ngoc Hung

PhO Tang Giam doc


Dua ra cac xet doan va trac tinh mot cach hop ly va than tong;
Neu ro cac nguyen tac ice toan thich hop co &roc man thu hay khong, co nhang ap dung sai Lech tong yeti can
&rot ding b6 va giai thich trong bao cao tai chinh hop nhat hay khong;
Lap bao cao tai chinh hop nhat tren co so. boat citing lien tuc trir tnrOng hop khong the cho rang TOng Ong ty
se tier, tuc boat dOng kinh doanh; va
Thiet ice va thuc hien he thong kiem soat not bo mot cach hiru hieu cho muc dich lap va trinh bay bao cao tai
chinh hop nhat hop ljt nham han the rid ro va gian lan.

Ban Tang Giam dac Tang C6ng ty chiu trach nhiem dam bao rang s6 k'6 toan dugc ghi chep mot cach phu hop de
phan anh mot each hop 1y tinh hinh tai chinh cua Tang Using ty a bat kS , th6i diem lido va dam bao rang bao cao tai
chinh hop nhat tuan thu chuan muc ke toan, the dO Ice toan doanh nghiep Viet Nam va cac quy dinh phap 13"/ co lien
quan den viec lap va trinh bay bao cao tai chinh. Ban Tang Gam dac cling chiu trach nhiem dam bao an toan cho
tai san cua Tang Cong ty va thue hien cac bien phap thich hgp
ngan chan va phat hien cac hanh vi gian Ian va sai
pham khac.

a

Ban Tang Giam dac xac nhan rang Tang Cong ty da tuan thu cac yeu eau neu tren tong viec lap bao cao tai chinh
hgp nhat.

Th

en cho Ban Tang Giam

dacV

TONG
CONG TY CO PHAN 6
* XAY LAP DAU


40C16 /VNIA-HN-BC

:

BAO CAO TEEM TOAN DOC LAP
Kinh

Cac Co Wing

HOi dong Quin tri va Ban TOng Giam dOe
Tong Cong ty CO phAn Xay lap Dau khi WO Nam
Chung fen da ki6m toan bao cao tai chinh hop nhat kern theo cua TOng Cong ty Co phAn Xay lap Dau kid Viet Nam
(goi tat la "TOng C8ng ty") dugc 1ap ngay 31 thang 3 nam 2014, tir trang 6 an trang 58, bao gom Bang can di 1(6
toan hop nhat tai ngay 31 thang 12 nam 2013, Bao cao kAt qui hoat Ong kinh doanh hgp nhAt, Bao cao lint chuyen
tien to hop nhat cho nam tai chinh lc& tInic ding ngay va Ban thuy6t minh bao cao tai chinh hop nhit chung la
"bap cao tai chinh hgp 'than.
Thick nhiem ctia Ban Tong Gidm &tic

Ban Timg Giam doe Timg Cling ty chiu trach nhiem ve viec lap va trinh bay trung thuc va hop 15, bao cao tai chinh
hgp nhat cua TOng Gang ty theo chuan muc ke toan, the di) lie toan doanh nghiep Viet Nam va cac quy dinh phap
ly co lien quan den viec lap va trinh bay bao cao tai chinh va chiu trach nhiem ve kiem sok nOi bo ma Ban Tong
Giam doc xac dinh la can thiet de darn bao cho viec lap va trinh bay bao cao tai chinh hop nhat khong có sai sot
trong y6u do gian tan hoac nham
Mich nhiem ctia Mem loan vien

Trach nhiem cua citing Vol la dua ray kien ve bao cao tai chinh hgp nhat dua tren ket qua cia , cuOc kiem toan.
Ching toi da tien hanh ki6m toan theo chuan muc kiem toan Viet Nam. Cac chuan muc nayyeu cau chimg VIM tuan
thu chuan muc va cac quy dinh ve dao dim nghe nghiep, lap ke hoach va thuc hien cuoc kiem toan de dat dugc su
dam bao hop 1S/ ve viec lieu bao cao tai chinh hgp nhat cua Tiing C6ng ty co con sai sot trong yeu hay khong.


Ten Deloitte duct dung
chi mat hoac nhiau thanh vien cua Deloitte Touche Tohmatsu Limited,
mat cong ty TNHH co try ser tai Anh, va mang
cac hang thanh vien m6i thanh vien la mat
to chirc dOc lap ye mat phap ly. Vui long xem tai website www.deloitte.com/about de biet them
thOng tin chi tiet ye co, ceu phap ly caa Deloitte Touche Tohmatsu Limited va cac h5ng thanh vien.
-

3


Deloitte
BAO CAO KIEM TOAN DOC LAP (Ti6p theo)
P kiln kiim loan ngogi frit

Theo y kiln cua chtIng tot, ngoai trir anh huang dm van de dtrgc nett trong doan "Ca so cua y kiln kiem toan ngoai
trir", bao cao tai chinh hop nhit da phan bit trong thgc va hop ly , ten cac khia canh tong yeu, firth hinh tat chinh
cua T6ng Cong ty tai ngay 31 thang 12 nam 2013, cong nhu ket qua hoat (Icing kinh doanh va tinh hinh luu chuyen
tien to cho nam tai chinh ket thuc ding ngay, phi' hop WA chin muc ke toan, the de ke toan doanh nghiep Viet
Nam va cac quy Binh phap ly c6 lien quan den viec lap va trinh bay bao cao tai chinh.
Van d'e can nhan manh

Chung toi luu y ngoai doc den Thuyet minh so 14 phan Thuyet minh bio cao tai chinh hop nhat, chi phi xay dung
co ban der dang tai ngay 31 thing 12 nam 2013 bao gom khoang 101,8 tS, VND la gia tri xay dung ca ban der dang
dm du an Khu ding nghiep Dich vu Dan khi Soai R4p Tien Giang va khoLg 21,8 tS, VND la gia tri xay dung co.
-

bandergu157haNiScm.Tndeth lapbocihn aty,duKhingep
Dich vu Dan khi Soai Rap - Tien Giang dang trong qua trinh dirng thuc hien va de nghi cac cap c6 tham guy& phe


Deloitte
BAO CAO KIEM TOAN DQC 1,4P (Tiep theo)

ran d'e can nhan with (TiEp theo)
Chung t8i luu y ngtr6i doc den Thuydt minh se 2 pilau Thuydt minh bao cao tai chinh hop nhat, bao cdo tai chinh
hop nhat kern theo dtrgc lap ten co sO hog ding lien tuc. Trong nam, 11) sau thud cna c6 (long cua Cong ty me phat
sinh vii s6 tien la khoang 1.622,7 t9 VND tai ngay 31 thang 12 nam 2013 vai s6 tin la khoang 3.075,1
t9 VND), du ng vay ngan hang qua han tai ngay 31 thang 12 !lam 2013 la khoang 1.473,4 t9 VND (bao gem 40,7 t9
VND vay ngan han Ngan hang Thuang mai Co phan Sai Gan - Ha N8i da bi ngan hang khau trir tin de thu hei nq
nhu trinh bay tai Thuyet minh se 21), du ng cac lchoan vay do 'Peng C8ng ty bao lanh qua han la khoang 612,6 t9
VND va tong no' phai tra ngdn han vugt qua tai san ngdn han khoang 1.337,5 ty VND. Cdc 41 nay anh huang

a

tai kha nang thanh toan cua T6ng COng ty trong 12 thang tai. K6 hoach dm Ban T6ng Giam dew lien quan d6n van

de

nay &roc trinh bay trong Thuyet minh so 2. Bao ea° tai chinh hop nhat kern theo chua bao gOm bat kY dieu

A

chinh nao CO the co phat sinh tir six kien khong chic chin nay.
)"( kien kiem toan ngoai trir cua chOng toi kh6ng bi anh hiring bai cac van de

an nhan manh neu tren.

Pham Qujrnh Hoa
Kiem toan vien


TONG CONG TY CO PHAN XAY LAP DAU KHi VIET NAM
Bac) cao tai chinh hop nhAt
Tang 25, Oa nha C.E.O, den Pham Hang, huyen Tit Liem
Cho nam tai chinh lc& th6c ngay 31 thang 12 nam 2013
Thanh ph6 Ha N6i, CHXHCN Viet Nam

BANG CAN DOI Kt TORN HOP NHAT
Tai ngay 31 (hang 12 dam 2013
MAU S6 B 01-DN/HN
Don vi: VND
TAI SAN

Ma Thuytt
so minh

A. TAI SAN NGAN HAN

100

(100=110+120+130+140+150)
I. Tit!' va cac khan tuvng dirong tilt!

110

5

31/12/2013

31/12/2012


93.883.700.394

234.443.310.442

129

(46.663.917.328)

(4.484.699.041)

130

4.016.937.252.604

5.851.095.253.417

131

1.308.381.956.461

1.457.790.545.893

2.896.497.620.343

3.630.009.636.207

72.612.816.918

73.814.646.949


151

15.654.056.743

33.850.136.527

IL Cfic khoin diu tur tai chinh ngin han

120

I. Diu tir ngan han

2. Du phong giam gia dau to ngan han
III. Cic khofin phai thu ngin han
1. Phai thu khach hang
2. Tra bulk cho ngueri ban
3. Phai thu theo tien do ke hoach hop deng xay dung
4. Cac khoan phai thu khac
5. Du phOng phai thu ngan han kho doi

132

6

7

134
135



56.017.072.769

4. Tai san ngan han khac

158

10

1.177.261.160.942

1.833.793.378.044

Cac thuy't minh tie trang 13 djn trang 58 la mot b0 phan hop thanh ctia bao cow) tai chinh hop nil&
6


TONG CONG TY CO PHAN XAY LAP DAU 1{1-11 VIET NAM
Bio cao tai chinh Illyp nhAt
Tang 25, Oa nha C.E.O, dutng Pham Hung, huyen Tir Liem
Cho nam tai chinh lc& thtic ngay 31 thang 12 nam 2013
Thanh ph6 Ha N0i, CHXHCN Viet Nam

BANG CAN DOI KE TORN HOP NHAT (Titp theo)
Tai ngay 31 ailing 12 nam 2013

MAU SO B 01-DN/HN
Dan vi: VND
Mi Thuyet
so minh


220

3.536.229.669.018

4.421.762.625.614

1.977.050.125.597

1.844.055.025.533

1.Phai thu dai han cua khach hang
2. Phai thu dai han khac
H. Tai sin co dinh
1. Tai san ca dinh hiru hinh

221

- Nguyen gia

222

2.594.056.202.976

2.365.463.914.759

- Gia tri hao mon lily k'j

223


227

403.719.647.537

507.696.600.672

- Nguyen gia

228

416.805.226.402

515.536.920.919

- Gia tri hao mon lily ke

229

(13.085.578.865)

(7.840.320.247)

4. Chi phi xay dung ca ban da clang

230

14

1.076.354.467.258


(11.398.088.788)

(7.583.282.945)

250

906.802.609.305

1.066.032.370.840

291.704.720.527

317.803.654.870

13.801.292.000

13.801.292.000

829.456.824.273

894.392.506.093

IV. Cic khoan dau tir tai chinh (Jai han
1. Diu tir vao cong ty con

251

16

2. D'Au tir vao ding ty lien kat


1. Chi phi tra truac dal han

261

328.782.736.227

398.369.337.346

2. Tai san thu thu nhAp hoan lai

262

43.430.508.514

87.355.050.399

3. Tai san dai han khac

268

110.704.878.140

108.244.575.271

37.523.943.524

43.715.586.599

16.515.659.426.283

1.186.437.462.910

1.773.631.364.791

1. Phai tra dai han nguai ban

331

2.620.062.581

2. Phai tra dai han khac

333

44.073.423.303

184.553.597.978

3. Vay va no dai han

334

1.022.329.166.252

1.468.127.388.400

4. Thug thu nh4p hob lai phai tra

335


Vtm chii so hiiv

410

1.081.194.933.441

2.848.113.343.812

I. VOn digu Ig

411

4.000.000.000.000

4.000.000.000.000

2. Vo'n khac cUa chu so hitu

413

3.063.276.244

3.063.276.244

3. Co phieu qu'y'

414

(3.352.536.660)



8


TONG CONG TY CO PHAN XAY LAP DAU KHI VIET NAM
Ban cao tai chinh hop nhAt
Tang 25, Oa nha C.E.O, cluing Pham Hung, hu)*1 Tir Liem
Cho nam tai chinh k6t thac ngay 31 thong 12 nam 2013
Thanh phi') Ha Noi CHXHCN V* Nam
,

BANG CAN D6I KE TOAN HOP NHAT (Tiep theo)
Tai ngay 31 tiding 12 nam 2013

MAU SO B 01-DN/HN
Dun vi

31/12/2013

31/12/2012

VND

9.716.217.233

9.716.217.233

Do la My

USD


Ngay 31 thong 3 nam 2014

Cac thuyjt minh tie trang 13 djn trang 58 la mot b0 phan hop thanh cua boo cao tai chinh hop nhal
9


TONG CONG TY CO PHAN XAY LAP DAU KHI VIET NAM

Tang 25, tea nha C.E.O, cltrang Pham Hung, huyen Tir Liem

Bao cao tai chinh hop nhat
Cho nam tai chinh ket thdc ngay 31 thang 12 nam 2013

Thanh oho Ha Nei, CHXHCN Viet Nam

BAO CAO KET QUA HOAT BONG KWH DOANH HOB' NHAT
Cho nam tai chinh ket thitc ngay 31 (hang 12 nam 2013

MAU SO B 02-DN/HN
Dan vi: VND

Ma Thuye't
so minh

CHi TIED

2013

2012

11

30

4.907.781.647.528

4.680.007.431.395

5. Loi nhuh/(11i) ggp ve ban hang vi cung cap dich vu
(20 = 10-11)

20

54.266.521.195

(210.503.291.682)

6. Doanh thu hog dOng tai chinh

21

31

73.283.516.763

129.096.316.537

7. Chi phi tai chinh
Trong do: Chi phi lai vay


10. (Li) thuin tir hoyt ding kinh doanh
(30 = 20+(21-22)-(24+25))

30

(1.948.885.498.994)

(1.720.590.911.661)

11. Thu nhap khac

31

286.270.903.157

123.432.305.652

12. Chi phi khac

32

474.307.755.099

114.843.654.272

13. (Lii)/191 nhuin khic (40 = 31-32)

40

(188.036.851.942)


52

34

38.655.163.497

(5.452.751.232)

18. (Lii) sau thud thu nhip doanh nghib (60 = 50-51-52)

60

(2.228.350.770.322)

(1.847.337.183.354)

61

(605.619.103.728)
(1.622.731

(508.946.193.723)

Phan phai cho:
sau thug dia. ca &Ong thiSu so
(Li) sau thug dm ca clang dm Ong ty me

62


BAO CAO

CHUYEN TIEN Tt HOP NHAT

Cho nal?, tai chinh kb thuc ngay 31 thong 12 Wm 2013

MAU SO B 03-DN/HN
Dcm vi: VND
MA

CHI TIEU

so

2013

2012

01

(2.158.742.984.414)

(1.823.862.024.631)

Khan hao tai san co dinh
Cac khoan du phong
(Lao/18 chenh tech tji gia hoi dodi chua thuc hidn

02


3. Lai nhutin trr hoot dfing kinh doanh truyir thay doi von
btu d'Ong

08

(340.227.248.796)

(762.237.832.607)

Thay doi cac khoan phai thu

09

897.355.311.277

(1.456.235.696.678)

Thay doi hang ton kho

10

(627.587.619.973)

171.313.816.205

Thay doi cac khoan phai tra (khong bao g6m lai vay phai tra
va thud thu nhap doanh nghidp phai Op)

11



(80.082.309.003)

Tidn thu khac tir hoat dgng kinh doanh

15

2.458.498.300

4.415.988.697

Tidn chi khac cho boat dgng kinh doanh

16

(28.721.032.109)

(1.789.038.510.667)

Liu chuyin ti'en thuiin tie hoar &Ong kinh doanh

20

766.705.2 I 3.833

(778.260.349.738)

1. Tidn chi
mua sam, xay dung TSCD va cac tai san
dai han khac


67.676.000.000

5. Tidn chi Au to gop von vao don vi khac

25

(67.711.981.478)

(17.286.017.167)

6. Tidn thu hoi dau to gop von vao dun vi khac

26

306.886.593.216

200.901.803.550

7. Tidn thu lai cho vay, co tUC va lgi nhuan dirge chia

27

56.483.886.867

95.163.583.419

Lieu chuyn teen thud,: tir horn deing dau tte

30

2013

2012

III. LU'U CHUYEN TIEN TU' HOAT BONG TAI CHINH

1. Tian thu to Oat had co phi6u, nhan von Op cao cac
co (long

31

1.375.000.000.000

2. Tian mua lai c6 phiau cao doanh nghi6p da" Oat hanh
3. Tian vay ngan han, dai han than dtrov

32

(29.710.000)

33

1.824.946.718.053

2.968.510.582.628

4. Tian chi tra ng gac vay

34


60

736.104.188.896

784.019.160.576

Anh hiking cua thay d6i ty gia hai doai quy d6i ngoai to

61

242.422.303

4.430.789

Tien va tiring throng tien cuoi nam

70

1.597.774.161.145

736.104.188.896

(50 = 20+30+40)

(70 = 50+60+61)

Bai Hoang Giang
Ngtroi 14p

Ltru Dtrc Hoang


Gia ding the tao, lap dat cac chan
gian khoan va cac ket cau kim loai khac; thiet ke, the tao cac
ben china xang dau, khi hOa long, china mac, ben chiu dp luc va he thong Ong cong nghe; san xuat cac
san pham ca khi, cheng an mOn kim loai, bao dtrOng va sira china cac chan de gian khoan, tau thuyen
va cac phircmg tien nei; gia ding ren ong, san xuat khap noi, dau Wei va cac phu kien phuc vu trong
linh vuc khoan, khai thac dau khi, cong nghiep.

-

Kinh doanh vat to thiet bi xay dung dau khi; khao sat, thiet ke, to van dau to xay dung cac cong trinh
dan dung, cong nghiep vira va nhO; dau tu, xay dung cac du an ha tang, cau duOng, ding trinh dan
dung va cong nghiep; kinh doanh nha a va cac ca so ha tang icy thuat; san lap mat bang; xay dung cac
cong trinh thily lgi, de ke ben cang.
Lip dat he thong may mOc thiet bi ding nghe, thiet bi dieu khien, tu dOng hOa trong cac nha may cong
nghiep; lap dat cac he thong &rang day tai dien den 35KV, cac he thong dien dan dung va cong
nghiep khac.

-

Khoan pha dd no min, khai thac mO, san xuat, kinh doanh vat lieu xay dung; khao sat, duy tu, bao
dutrng va sira china cac cong trinh dau khi (ngoai bien va tren dat
cac cling trinh dan dung va
ding nghiep; san xuat va kinh doanh be tong thuang pham; dau ttr xay dung, khai thac va quan 15/ chg.

-

Kinh doanh bat dOng san, Tau hr xay dtmg cac khu cong nghiep, ca sof ha tang giao thong, xay dung
do thi, van phOng, nha a , xay dung cac dkr an ha tang, cac cong trinh thay loi, de ke, cang song, cang
cau duOng, ding trinh dan dung va ding nghiep, kinh doanh do thi va van phong, sieu thi va nha

cac cong trinh dau (ngoai khai va den bib), cac chan de khoan, cac ket cau kim loai, cac bOn be
chda (xang dau, khi hod long, mac), binh chiu ap luc va he thong cong nghe, cac ding trinh dan dung
va Ong nghiep; tu van dau to xay dung cac cong trinh dau khi, cong trinh dan dung va cong nghiep. •O
DOng tau van tai dau, khi, hod chat; dong gian khoan dat lien ngoai bi&I; the tao ca khi phuc vu
nganh dau khi, clang tau va kinh doanh cang song, cang Wen; the tao va cung cap cac loaf Ong chong
,

can khoan, Ong noi, khap noi, dau noi va cac phu kien phuc vu trong rinh vuc dau khi, cong ngh4;
thi cong xay dung cac cong trinh dau khi (ten ber, ngoai bign) cac cong trinh cong nghigp va dan
dong, cang song, cang bien; thi cong cac ding trinh giao thong, thily loi; san xuat gag san pham ding
nghigp (cac nha may be tong, they dign, din khi...); san xuat kinh doanh cac san phdin co khi, cac vat
ligu xay dung, khoan, pha da no min, khai thac ma, san xuat cong nghigp (cac nha may be tong, they
dign, dign khi); van chuygn dau va khi hoa long, hoa chat; kinh doanh xuat nhap khau vat Ur, thigt bi
xay dimg dau khi; thucrng mai va dich vu tong hop.
Kim tra va phan tich ky thuat thi nghigm va mau ca, ly, h6a, vat ligu xay dung; kinh doanh
cac thiet bi phong ch.), chfra chay; dau to xay dung va kinh doanh cac cong trinh ham &rang 1)40.

2.

dit

CO SO LAP BAO CAO TAI CHINH HQP NHAT VA NAM TAI CHINH

0E1

:lc

Cu se. lap bao ea() tai chinh hop nhat

0,

Ban cao tai chinh hop nhAt
Tang 25, tea nha C.E.O, dtreng Pham Hang, huyen Tir Liem
Cho nam tai chinh ket Etc ngay 31 thang 12 nam 2013
Thanh pho Ha Nei, CHXHCN Viet Nam
THUYET MINH BAO CAO TAI CHINH HOP NHAT (Ti.4 theo)

MAU SO B 09-DN/HN
Cac thuA minh nay la mot bo phan hop thanh va can dtto.c doc dong then vai bao cao tat chinh hop nhat kem theo

2.

CO SO LAP BAO CAO TAI CHINH HOP NHAT VA NAM TAI CHINH (Tit!) theo)
CO' se. lap bao cao tai chinh hop nhat (Titp theo)

Ban -Fling Giam Mc T6ng Ong ty cang tin Wang rang T6ng Ong ty se tiep tuc nhan ,diroc h6 tir Tap
doan Dau khi Viet Nam trong nam 2014 va cac nam tiep theo de dap Ling nhu cau von kinh doanh cling
nhu T6ng C6ng ty se diroc gia han thai gian tra no cho cac khoan no qua han vOi Ngan hang Thirang mai
Co phan Dai Ducrng va nhian &roc nguon thu tir cac dg an , ding trinh lan nhu Lien hgp Loc h6a dau Nghi
San, Nhiet dien Thai Binh, Nhiet dien Wing Ang, dam bao clang tien de thanh toan cac khoan no den han.
Do dO, Ban Tong Giam doc danh gia bao cao tai chinh hop nhat kem then dugc lap ten ca so hoat deng
lien tic la pha hgp. Bao cao tai chinh hap nhat kern theo chua bao gom bat kji diet' chinh nao co the co
Oat sinh tir sir kien khong chac chan nay.
Nam tai chinh
Nam tai chinh cira Tang C6ng ty bat dau tir ngay 01 thang 01 Va ket thtic vao ngay 31 thang 12.

3.

AP DUNG HU ONG DAN KE TOAN MOI
Noting clAn mai vt cht di) quin 15/, sii dyng vä trich khiu hao tai san co dinh
Ngay 25 thang 4 nam 2013, BO Tai chinh da ban hanh Thong to so 45/2013/TT-BTC ("Thong tir 45")

cong ty con dO.
Trong trutmg hop can thiet, bao cao tai chinh cira cac cong ty con dugc dieu chinh d6 cac chinh sach ke
toan dugc ap dung tai Tong Cong ty va cac cong ty con la giong nhau.
Tat ca cac nghiep vu va so du gifra cac cong ty trong ding Tang C6ng ty dirge loaf b6 khi hop nhat bao cao
tai chinh.
15


TONG CONG TY CO PHAN XAY LAP DAU tali VIET NAM
fang 25, Oa nha C.E.O, duOng Pham Hung, huyen Tir Liem
Bao cao tai chinh hop nhAt
Thanh ph6 Ha N0i, CHXHCN Viet Nam
Cho nam tai chinh ket tit& ngay 31 thang 12 nam 2013
THUYET MINH BAO CAO TAI CHINH HIP NHAT (Titp theo)
MAU SO B 09-DN/HN
Cac thuyb minh nay is mot ba phan hap thanh va can throe doc clang theri v6i bao cao tai chinh hop nhat kern theo
4.

TOM TAT CAC CHiNH SACH Kt TOAN CHU YEU (Titp theo)
so' hop nhAt bao cao tai chinh (Titp theo)

Lai ich cita co dong thieu s6 trong tai san thuan cua cong ty con hop nhat dugc xac dinh la met chi tieu
rieng biet tach khoi phan von cha se' hat dm co (long dm ding ty me. Loi ich cua co Tong thieu so bao
gom gia tri cac kri ich ctla co dong thieu , so tai ngay hop nhat kink doanh ban dau (chi tiet xem nei dung
trinh bay dtrOi day) va phan ich c6 dong thieu s6 trong su bin clang dm tong von chit sa him ke tir
ngay hop nhat ,kinh doanh. Cac khoan 16 Wong img vai phan von dm co dong thieu so vuot qua phan von
cua ho trong tong von chit so. hau dm ding ty con dugc tinh giam vao phan loi ich cua Tong Cong ty trir
khi c6 dong thieu so co nghia vu rang buec va co kha nang bit dap khoan 16 do.

KI

doanh, phan von gop vao san (long kiem soat va bat Icji khoan no phai tra phat sinh chung phai ganh
chiu ding vai cat ben g6p von lien doanh khk tir boat citing ciia lien doanh dugc hach toan vao bao cap tai
chinh ciia ding ty tuung img va dugc phan loai theo ban chat dm nghiep vu kinh to phat sinh. Cac khoan
cong ng va chi phi phat sink co lien quan truc tiep den phan von g6p trong phan tai san thing kiem soat
duoc hach toan tren ca sa don tich. Cat khoan thu nhap tir viec ban hang hok sir dung phan san pham
clinic chia tir hoat clOng cila lien doanh va phan chi phi phat sinh phai ganh chiu duoc ghi nhan khi chac
chan khoan loi ich kinh to duoc tir cac giao dich nay duoc chuyen tai hoac chuyen ra khoi T6ng Cong
ty va cac khoan loi ich kinh to nay co the duoc xac dinh *it cach clang tin cay.
Cac thoa thuan gop von lien doanh lien quan d8n viec thanh lap mot co . kinh doanh ,dik lap trong co
cac ben tham gia gOp von lien doanh duoc goi la co . sa kinh doanh dong kiem soat. Tong Cong ty lap bao
cao ve cac khoan lot ich trong cac co. sa kinh doanh dong kiem soat theo phucmg phap von chii sa huu.


TONG CONG TY CO PHAN XAY LAP DAU Kill VIET NAM
TAng 25, Oa nha C.E.O, dtromg Pham Hang, huyen Ta Liem
Bao cao tai chinh hop nhit
Thanh phA Ha Ni,
O CHXHCN Viet Nam
Cho nam tai chinh ket thac ngay 31 thang 12 nam 2013
THUYET MINH BAO CAO TAI CHINH HOP NHAT (Tit!) theo)
MAU SO B 09-DN/HN
Cac thuy& minh nay la mot b0 phdn hop thanh va can cluot doc deing Cheri voi bao cao tai chinh hop nhat thn theo
4.

TOM TAT CAC CHINH SACH KE TOAN CHU YEU (Tiep theo)

Gop von lien doanh (Titp theo)
Bat kji loi the kinh doanh nao co dugc to viec mua lai phan gop von caa Tong Ong ty tai dun vi g6p von
lien doanh thing kiem soat &roc ke toan pha hop voi chinh sach ke toan caa Tong Ong ty lien quan den
loi the thuong mai co &roc tir viec mua cong ty con.

Du. pining phai thu kho din
Dir phOng phai thu khO del dtror trich lap cho nhting khoan phai thu da qua han thanh toan tir sau thang tra
len, hoac cat khoan phai thu ma ngtroi no khO co kha nang thanh toan do bi thanh 1y, pha san hay cac khO
khan twang or.

17


TONG CONG TY CO PHAN XAY LAP DAU KHI VIET NAM
Tang 25, tea nha C.E.O, dung Pham Hung, huyen Tir Liem
Bao cao tai chinh hgp nhat
Thanh ph6 Ha Nei, CHXHCN Viet Nam
Cho nam tai chinh ket fink ngay 31 thang 12 nam 2013
THUYET MINH BAO CAO TAI CHINH HOP NHAT (Tiep theo)
MAU SO B 09-DN/HN
Coe thuyjt minh nay is mat ba phan hop thanh va can Apr cloc clang thai vai bao cao tai chinh hop nhat kem theo
4.

TOM TAT CAC CHINH SACH KE TOAN CHU YEU (Titp theo)

Hang ton kho
Hang ton kho dugc xac dinh tren ca s6 gia thap hen giita gia ,g6c va gia tri thuan có th6,thtrc
dugc.
Gia gee hang ton kho bao gem chi phi nguyen vat lieu true tiep, chi phi lao &ring true tip va chi phi san
xuat chung, neu co, de co dugc hang ton kho 6 dia diem va trang thai hien tai. Gia goc dm hang ton kho
&roc xac dinh theo phucrng phi) binh quan gia quyen. Gia tri thuan ,cO the thue hien dugc dugc xac dinh

bang gia ban uac tinh trir cac chi phi trot tinh de hoan thanh san pham ding chi phi tie]) thi, ban hang va
phan phoi Oat sinh.
Du phOng giam gia hang ton kho cua Tong Ong ty dugc trich lap theo cac guy dinh ke toan hien hanh.

dugc chuyen sang cho ngutri di thue. Tat ca cac khoan thue khac dugc xem la thue hoat deng.

san

Tong Cong ty ghi nhan tai san thue tai chinh la tai san ctia Ring Cong ty theo gia tri hop 13"/ ctia tai san thue
tai thin diem kheri dau thue tai san hoac theo gia tri hien tai cua khoan thanh toan tien thue ten thieu, neu gia
tri nay tha'p hon. Ng phai tra ben cho thue twang ting dugc ghi nhan tren bang can doi ke toan hgp nhat nhu
met khoan ng phai tra ye thue tai chinh. Cac khoan thanh toan , tien thue ducrc chia thanh chi phi tai chinh
va khoan phai tra ng gee nham dam bao ty le lei suet dinh kS, co dinh tren so du ng con lei. Chi phi thue tai
chinh dtrerc ghi nhan vao ket qua hoat deng kinh doanh, trir khi cac chi phi nay true tiep hinh thanh nen tai
san di thue, trong truing hop de se dirge von hea theo chinh sach ke toan cua T6ng Cong ty ye chi phi di
vay.
Met khoan thue dugc xem IA thue hoat deng khi ben cho thue van dirge huang phan Ian cac quyen Igi va
phai chiu rui ro ve quyen ser hau tai san. Chi phi thue hog deng dirge ghi nhan vao bao cao ket qua hog
deng kinh doanh hgp nhat theo phucrng phap duerng thing trong suet theri gian thue. Cac khoan tien 'than
dirge hoac phai thu nham tao dieu kien 4 ket hop &Mg thue hoat Ong cling dugc ghi nhan theo plurung
phap dueng thang trong suet theri gian thue.
18


TONG CONG TY CO PHAN XAY LAP DAU Kill VIET NAM
Bao cio tai chinh hop nhat
Tang 25, Oa nha C.E.O, Lang Pham Hung, huy6n Tir Liem
Cho nam tai chinbk6t thuc ngay 31 thang 12 nam 2013
Thanh ph6 Ha N6i, CHXHCN Vi6t Nam
MAU SO B 09-DN/HN
THUYET MINH BAO CAO TAI CHINN HOP NHAT (Titp theo)
Cac thuye't minh nay la mot b( phan hop thanh va can dugc doc dang then vai bao coo tai chinh hop nhat kem theo .
4.


Wit di)ng san dau tu.
Bat dOng san dau to bao gem quyen sir dung Tat va nha cira, vat kien Vac do Ring Cong ty nam giu nham
muc dich thu lcri tir viec cho thue hoac cho tang gia dugc trinh bay theo nguyen gia trir gia tri hao mOn luy
ke. Nguyen gia dm bat dong san dau to dugc mua bao gom gia mua va cac chi phi lien quan truc tiep nhu
phi dich vu to van ye luat phap quan, thue truck ba va chi phi giao dich lien quan khac. Nguyen gia bat
dOng san dau to to xay la gia tri quyet toan ding trinh hoac cac chi phi lien quan truc tiep dm bat thing san
dau
Bat dong san dau to &rot khau hao theo phuang phap dicing thang tren thai gian him dung urac tinh trong
vong 30 nam. Quyen sir dung dat lau dai khong trich khau hao.
Cac khoan diu tic chiing khoin

Cac khoan dau to chimg khoan dugc ghi nhan bat dau tir ngay mua khoan dau hr cluing khoan va dugc xac
dinh gia tri ban dau theo nguyen gia va cac chi phi lien quan den giao dich mua cac khoan dau to Chung
khoan.
Tai cac nam ke toan tier) theo, cac khoan dau to chimg khoan dugc xac dinh theo nguyen gia trir cac khoan
giam gia dau to chimg khodn.
Du phOng giam gia dAu to chimg khoan dugc trich lap theo cac quy dinh v6' ke toan hi0 hanh.

19


TONG CONG TY CO PHAN XAY LAP DAU KHI VIET NAM
Bao cao tai chinh hop nhit
Tang 25, Oa nha C.E.O, den Pham Himg, huyen Tir Liem
Cho nam tai chinh ket thdc ngay 31 thang 12 nam 2013
Thanh pH; Ha N6i, CHXHCN Viet Nam
THUYET MINH BAO CAO TAI CH1NH HOP NHAT (Titp theo)
MAU SO B 09-DN/HN
Cac thuyb minh nay la m:61 ba phan hop thanh va can Ayr clot clang thai vai bao cao tai chinh hop nhat kern theo


kiem soot hang hOa;
(c) Doanh thu &roc xac dinh tuang dai chac chan;
(d) Tang Cong ty se thu &rot loi ich kinh to tir giao dich ban hang; va
(e) Xac dinh ducrc chi phi lien quan den giao dich ban hang.
Doanh thu cua giao dich Ara cung cap dich vu dirgc ghi nhan khi kat qua cua giao dich dO &rot xac dinh
mot cach dang tin cay. Trtrang hop giao dich ye cung cap dich vu lien quan den nhieu nam thi doanh thu
dirge ghi nhan trong nam theo kat qua phan c6ng viac da hoan thanh tai ngdy dm bang can doi ke toan hop
nhat nam dO. Ket qua giao dich cung cap dich vu &rot xac dinh khi thOa man tat ca bon (4) dieu
kian sau:
(a) Doanh thu dirgc xac dinh tuang dai chac chin;
(b) CO kha nang thu dirot Igi ich

kinh to tir giao dich cung cap dich vu dO;

(c) Xac dinh dugc phan c6ng viac da hoan thanh tai ngay cna bang can d6i k6 toan hop nhat; va
(d) Xac dinh &roc chi phi phat sinh cho giao dich va chi phi da hoan thanh giao dich cung cap dich vu dO.
Doanh thu tir hop clang xay dung cua Tang Cong ty dirgc ghi nhan theo chinh sach ke toan dm Tang Cong
ty ye hop dong xay dung.
Lai tien
&rot ghi nhan tren co set den tich, &roc xac dinh tren so du cac tai khoan tien giri va lai
ap dung. Lai tir cac khoan dau to dirge ghi nhan khi Ring COng ty co quy6n nhan khoan lai.

20

swat


TONG CONG TY CO PHAN XAY LAP DAU KHI VIET NAM
Tang 25, tea nha C.E.O, diking Pham Hang, huyen Tir Liem
Bao cao tai chinh hop nhat

Teling Cong ty dp dung xi'r ly chenh Lech ty gia theo huerng don cua Chuan murc ke toan Viet Nam s6 10
(VAS 10) "Anh huang cua viec thay doi ty gia h6i dodi" va Thong to s6 179/2012/TT-BTC ngay 24 thang
10 nam 2012 cita BO Tai chinh quy dinh ve ghi nhan, dinh gia xir ly cac khoan chenh Lech ty gia 116i dodi
trong doanh nghiep. Theo do, cac nghiep vu phat sinh bang ngoai to &roc chuyen d6i theo gia tai ngay
phat sinh nghiep vu. S6 du cac khoan muc tien to co g6c ngoai to tai ngdy ket thuc nien do ke toan &roc
chuyen d6i theo ty gia tai ngay nay. Chenh tech tS , gia phat sinh &roc hach toan vao bao cao ket qua hoat
Ong kinh doanh hop nhat. Lai chenh Lech ty gia do dinh gia lai cac s6 du tai ngay ket thdc nien de ke toan
khong duot dung d chia cho co Ong.
,

Chi phi di vay

Chi phi di vay lien quan trgc tiep den viec mua, du to xay dung hoac san xuAt nhimg tai san can met third
gian thong doi dai de hoan thanh duo vao sir dung hoac kinh doanh &roc cong vao nguyen gia tai san cho
den khi tai san dO duor dim vao sik dung hoac kinh doanh. Cac khoan thu nhap phat sinh to viec dAu tu tam
then cac khoan vay &roc ghi giam nguyen gia tai san co lien quan.
Tat ca cac chi phi lai vay khac &roc ghi nhan vao bao cao ket qua hoat thing kinh doanh hop nhat khi phat
sinh.
Cac khoan du. phong

Cac khoan dg phOng &roc ghi nhan khi Tling Cong ty co nghia vu no hien tai do ket qua tit met su kien da
xay ra, va 'Ring C6ng ty CO kha nang phai thanh toan nghia vu nay. Cac khoan dg phOng &roc xac dinh
tren co sa is& tinh caa Ban 'Ring Giam dac ve cac khoan chi phi can thit de thanh toan nghia vn nq nay
tai ngay ket thac nien do ke toan.

21


TONG CONG TY CO PHAN XAY LAP DAU KHI VIET NAM
Tang 25, Oa nha C.E.O, dding Pham Hung, huyen Tir Liem

Tai san thud thu nhap hoar) lai va ng thus thu nhap hoan lai phai tra dugc b6 trir khi Tang Cong ty co
guy& hop phap
WI trir giera tai san thud thu nhap hi'gn hanh Arai thus thu nhap hign hanh phai nOp va khi

a

cac tai san thud thu nhap hoan lai va no thug thu nhap hoan lai phai tra lien quan tai thud thu nhap doanh
nghigp dugc quan 15/ ben cling mat co . quan thus va Tang Cong ty CO du dinh thanh town thud thu nhap hign
hanh tren ca sa thuan.
Trong nam tai chinh kat thtic ngay 31 thang 12 nam 2013, Tang Cong ty co cac khoan 16 tinh thud la
khoang 1.992 ty VND co the khan trir vai lgi nhuan tinh thug' trong twang lai. 'Chong co tai san thud' thu
nhap hoan lai nao dugc ghi nhan twang img vOi so to nay do kh6ng chac chan va lgi nhuan thu dugc trong
tuang lai.
Vic xac dinh thud thu nhap dm Tang Cong ty can cir vao cac quy dinh hign hanh va thug. Tuy nhien,
nhir'ng quy dinh nay thay dai theo tirng then kji va vigc xac dinh sau ding va thud thu nhap doanh nghigp
tty thuOc vao kat qua kiam tra dia ca quan thud co tham quyan.
Cac loci thug khac dugc ap dung theo cac luat thus hign hanh tai Vigt Nam.
5.

TIEN VA CAC KHOAN WONG WONG TIEN

Tidn mat
Tian giri ngan hang
Tian dang chuydn
Cac khoan twang duang tin (i)

31/12/2013
VND

31/12/2012