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Được ký bởi CAO VĂN THẮNG
Ngày ký: 31.03.2014 14:37


Deloittee

TONG CONG TY CO PHAN XAY LAP DAU KHI
VIET NAM
(7'hanh lap tai nu&c Cang hoa XII hat Chu nghta ViOt Nam)

BAO CAO TAI CHiNH RIENG
DA BU€IC KIEM TOAN
Cho nam tai chinh ke't thtic
ngay 31 thang 12 nam 2013


TONG CONG TY CO PHAN XAY LAP DAU KHI VIET NAM
Tang 25, Oa nha C.E.O, cltrUng Pham Hung, huy0 Tir Uhl
Thanh phii Ha Nqi , CHXHCN V* Nam

MUC LUC

NOI DUNG

TRANG

BAO CAO CUA BAN TONG GIAM DOC
BAO CAO KIEM TOAN DOC LAP
BANG CAN DOI KE TOAN


TAng 25, tea nhA C.E.O, dueng Pham Wing, huyen Tir Liem
Thanh ph6 Ha NOi, CHXHCN Viet Nam

BAO CAO CUA BAN TONG GIAM DOC
Ban Tong Giam dec Ring C6ng ty Co phAn Xay lap Wu khi Viet Nam (goi tat IA "T6ng Ong ty") de trinh bao cao
nay ding voi bao cao tai chinh rieng dm Tong Ong ty cho nam tai chinh ket th6c ngay 31 thang 12 nam 2013.
HQI BONG QUAN TRI VA BAN TONG GIAM DOC

Cac thanh vien cua 110i d6ng Quan tri va Ban T6ng Gam doc T6ng Ong ty da dieu hanh Tang Ong ty trong nam
va den ngdy lap bao cao nay Om:
Hoi ding Quin tri
Ong Trinh Xuan Thanh

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

Ong Bui Ngoc Thang

Chit tich (bei nhiem ngay 19 thang 5 nam 2013)

Ong VII Dirc Thuan

LJy vien (mien nhiam ngay 01 thang 01 nam 2013)

Ong Tran Minh Ngoc

fly vien (b6 nhiam ngay 01 thang 01 nam 2013)

Ong Nguyen Ngoc Quy

Uy vien


Ong Nguy& Trung Tri

PhO Tang Giam d6c

Ong Nguyen Mayen Hai

PhO Tling Giam d6c

Ong Nguygn Van D'Ong

PhO T6ng Giam d6c

Ong Truing Qu6c Dung

PhO Tang Giam d6c (mien nhiam ngdy 01 thang 02 nam 2013)

Ong Nguy'Z'n Anh Minh

PhO T6ng Giam d6c

Ong Bui Tien Thanh

Pho Tiing Giam d6c

Ong Bdi Ngoc Hung

PhO T6ng Giam d6c

Ong Train Qu6c Hoan

tiep tuc hoat Ong kinh doanh; va

• Thi& ke vá thuc hi0 he thong kiem soot not b0 mot
cach hUu hieu cho muc dick lap va trinh bay bao cao tai
chinh rieng hop 1)% nham han the rui ro va gian lan.

aPft
K

Ban Tang Giam dac Tang Cong ty chiu trach nhiem dam bao rang so ke toan &roc ghi chap mat cach phi.' hop da
phan anh mot each hop ljt tinh hinh tai chinh cua Tang Cong ty bat kSt th8i diem nao va dam bao rang bao cao tai
chinh rieng tuan thd chuan mo .
c ke loan, the do ka toan doanh nghiep Viet Nam Ira cac quy dinh phap 1y co lien
quan den viec lap va trinh bay bao cao tai chinh. Ban Tang Giant dac ding chiu trach nhiem dam bao an toan cho
tai san cda Tang COng ty va thkrc hien cac bien phap thich hop de ngan chan va phi hien cac hanh vi gian lan va sai
pham khac.
Ban Tang Giam dac xac nhan rang Tang Cong ty
rieng.
din cho Ban Tang Giant dac

iv

da tuan thii cac yeu cau neu tren trong viec lap bao cao tai chinh

r

,

el/G


Ban T6ng Giam d6c TOng C6ng ty chiu trach nhiem ve viec lap va trinh bay trung thuc va hop ly bdo cao tai chinh
rieng cua Tong Cong ty theo chuan muc ke toan, the dO ke toan doanh nghiep Viet Nam va cac quy dinh phap ly c6
lien quan den viec lap va trinh bay bao cao tai chinh va chiu trach nhiem ye kiem soat nOi b0 ma Ban Tong Giam
doc xac dinh la can thiet de dam bao cho viec lap va trinh bay bdo cao tai chinh rieng khong c6 sai sot trong yeu do
gian lan hoc nham ran.
Trdch nhiem cria Kidm loan via

Trach nhiem cua chung toi la dim ray kien bao cao tai chinh rieng
ten ket qua dm cuOc kiem toan. Chung
toi dd tien hanh kiem toan theo chuan num , kiem toan Viet Nam. Cac chuan muc nay yeu cau chOng
tuan
chuan muc va cac quy dinh ve dao

nghe nghiep, lap ke hoach va thuc hien cuoc kiem toan de dat dirge su dam

bao hop ly ve viec lieu bao cao tai chinh rieng dm Tong C6ng ty c6 con sai sot tong you hay kh6ng.

Cong viec kiem toan bao g6m dux hien cac this tuc nham thu thap cac bang chimg kiem town ye cac so lieu va
thuyet minh tren bdo cao tai chinh rieng. Cdc this tuc kiem toan disc lira chon dua tren xet doan cua kiem toan vien,
bao gom ddnh gig rui ro c6 sai sot trong yeu trong bao cao tai chinh rieng do gian Ian hoc nham lan. Khi thgc hien
danh gig cac rui ro nay, kiem toan vien dd xem xet kiem soat nOi b0 cua TOng , Cong ty lien quan den viec
va
trinh bay bdo cao tai chinh rieng trung thuc, hop ly nhAm thiet ke cac
tuc kiem toan phis hop vai tinh hinh thuc
te,, tuy nhien khong nhAm muc dich
ray kien ye hieu qua oh kiem soat nOi 1:10
TOng Cong ty. Cong viec
kiem toan cling bao gom ddnh gig tinh thich hop dm cac chinh sach ke toan dugc dp dung va tinh hop ly
cac
uot tinh ke toan ciia Ban Tong Giam doc ding nhu danh gig viec trinh bay tong the bao cao tai chinh rieng.


Chung toi luu y ngtred doc den Thuyet minh s6 37 phan Thuyet minh bao cao tai chinh rieng, T6ng Cong ty cam ket
bao lanh thanh toan cho cac to chirc cho vay met khoan den bang gia tri thu bao lanh Ong vai toan be cat nghia vu
tra iai, ‘tai phat va cac nghia vu tai chinh khac Oat sinh (neu co) ngay sau khi nhan &rot van ban yeu cau dau tien
kern ho so chirng minh Ben &roc bao lanh da khOng thuc hien hoac thuc hien khong dung, khong day dir nghia vu
tra ng (neu co) cho to chirc cho vay. Trong nam 2013, Tong Cong ty da du phong nghia vu ng phai tra lien quan den
nghia vu bao la'nh neu ten va ghi nhan vao chi phi tai chinh tren bao cao ket qua hoat dang kinh doanh trong nam la
khoang 297,2 ty VND (liiy ke den ngay 31 thang 12 nam 2013 la khoang 333 ty VND). Tong Ong ty van dang
dam phan voi cac to chirc cho vay ve viec gia han th6i gian tra ng va th6i gian bao lanh cung nhu dang lam viec vai
cac Ong ty dugc bao lanh de giai chap cac thu bao lanh.
Chung toi luu y ngtthi doc den Thuy6t minh so 38 phAn Thuyet minh bao cao tai chinh rieng, Tang COng ty da ky
hop 'Jong xay dung Ong trinh Nha may Nhiet dien Wing Ang 1 vai Tong C6ng ty Lap may Viet Nam theo Hop
deng so 280909iLILAM.A-PVC vai tong gia tri trip g6i la khoang 1.322 ty VND va hop citing xay lap ton goi \fed
Cong ty Co phan H6a clau va Nhien lieu Sinh hoc Dau khi de xay dung Nha may san xuat Ethanol nhien lieu sinh
hoc khu vuc phia Bdc vai gia tri la 50.098.000 USD. Do co thay doi ye thiet ke va don gia, Tang C6ng ty dang de
nghi Tap down Dau khi Viet Nam (PVN) xem xet dieu chinh gia tri phat sinh chtra ltrOng het dm cac du an nay.
Chang toi luu y ngtrai ,doc den Thuy6t minh s6 39 phan Thuyet minh bao cao tai chinh rieng, Ring Cong ty dang
trong qua trinh tai ca cau.
Chfing toi luu y ngtroi doc den Thuyet minh s6 2 phan Thuyet minh bao cao tai chinh rieng, bao cao tai chinh rieng
kem theo dirge lap tren ca so hoot Ong lien tuc. Trong nam, 16 ke toan trtrac thue phat sinh vai so den la khoang
1.929,7 ty VND lay ke tai ngay 31 thang 12 nam 2013 vai so tien la khoang 3.262,5 ty VND), du no vay ngan
hang qua han tai ngay 31 thang 12 nam 2013 la khoang 995,7 ty VND (bao gem 40,7 ty VND vay ngan han Ngan
hang Thtrang mai Co pilau Sai Gon - Ha NOi dA bi ngan hang khau trir tien thu hei no nhu trinh bay tai Thuyet
minh so 21), du no cac khoan vay do Tang C6ng ty bao lanh qua han la khoang 612,6 ty VND va tong no phai tra
ngan han vugt qua tai san ngan han khoang 1.394,5 ty VND. Cac van
nay anh huang tai kha nang thanh toan caa
Tong ,Cong ty trong 12 thang tai. Ke hoach cilia Ban Tong Giam doc lien quan den van de nay &roc trinh bay tai
Thuyet minh so 2. Bao cao tai chinh rieng kern theo chua bao gom bat ky dieu chinh nao co the co phat sinh to su
kien kh6ng chdc than nay.


TONG CONG TY CO PHAN XAY LAP DAU Kill VIET NAM
Tang 25, toa nha C.E.O, &thug Pham Hang, huy0 Tir Liem
Bao cao tai chinh rieng
Thanh ph6 Ha Noi CHXHCN Viet Nam
Cho nam tai chinh ke't thnc ngay 31 thang 12 nam 2013
,

BANG CAN DOI Kt TOAN
Tai ngay 31 Mang 12 nam 2013
MAU SO B 01-DN
Don vi: VND
TAI SAN

Mi

A. TAI SAN NGAN HAN
(100 = 110+120+130+140+150)

100

I.

110
111
112
120
121

Tien va cac khan ttrung dung tien
1. TiLl


985.295.272.239
646.263.871.911
339.031.400.328

236.623.367.567
176.623.367.567
60.000.000.000

6

2.715.000.000
16.600.000.000

70.100.000.000
70.100.000.000

129

(13.885.000.000)

130

3.442.769.476.476

5.007.246.388.058

131
132
135

235.698.911
75.530.253.677
21.257.967.932
1.038.475.972.138
2.329.208.066.174

1.764.791.835.709
409.997.681
53.334.717.473
21.257.340.005
1.689.789.780.550
2.968.744.012.476
203.898.491.029
41.073.693.310
68.731.086.165
(27.657.392.855)
3.100.826.968
6.123.828.270
(3.023.001.302)
1.679.842.634
4.620.481.775
(2.940.639.141)
158.044.128.117

V. TM san ngin han khic
1. Chi phi tra trtr6c ngin han
2. Thug gia tri gia tang ducic khAu frit
3. Thud va cac khoan khac phai thu Nha nuov
4. Tai san ngAn han khac
B. TAI SAN DAI HAN


2.650.758.514.009
2.490.966.051.563
332.688.907.055
526.876.021.999
(699.772.466.608)

III. TM san dai han khic

260

96.929.853.765

114.087.007.438

20

96.929.853.765

114.087.007.438

8.904.379.327.079

10.404.082.421.950

1. Chi phi tra truck dai han
TONG CONG TAI SAN (270=100+200)

150
151

Don vi: VND
Ma so Thuyet
minh
300

NGUON VON
A. Ng PHAI TRA (300 =310+330)
I. NI ngin han
1. Vay va ng ng'an han
2. Phai tra ngtred ban

310
311
312

21

3. Ngdri mua tra ti<rtrov

313

22

4. The' va cac khoan phai ngp Nha ntrot
5. Phai tra ngtroi lao dOng

314

23



TONG CONG NGUON VON (440=300+400)

440

6. Chi phi phai tra
7. Cac khoan phai tra, phai n6p ngan han khac

24
25

26

27

31/12/2013

31/12/2012

8.089.403.078.474

7.660.329.457.763

7.969.675.513.436
1.017.278.669.303
368.742.132.079

7.522.897.836.225
1.109.388.360.516
185.153.663.972


89.156.155.690

814.976.248.605

2.743.752.964.187

814.976.248.605
4.000.000.000.000

2.743.752.964.187
4.000.000.000.000

(29.710.000)
35.731.619.459

(29.710.000)
35.731.619.459

41.255.373.275

41.255.373.275

500.000.000
(3.262.481.034.129)

500.000.000
(1.333.704.318.547)

8.904.379.327.079


Ngay 31 thong 3 nam 2014
Cac thuyert minh tie trang 10 den trang 46 la mat bo phan hop thanh czia boo ccio tai chinh rieng

6


TONG CONG TY CO PHAN XAY LAP DAU KHi VIET NAM
Tang 25, tea nha C.E.O, dueng Pham Hang, huy0 Tir Liem
Bao cao tai chinh rieng
Thanh phfi Ha Nqi, CHXHCN Viet Nam
Cho nam tai chinh lc& thec ngay 31 thong 12 nam 2013

BAO CAO KET QUA HOAT DONG KINH DOANH
Cho nom tai chinh Ice't thac ngay 31 thong 12 nam 2013

MAU SO B 02-DN
Dan vi: VND
MA Thuyet
so
minh

CHI TIEU
1. Doanh thu ban hang va cung cap dich vu

2013

2012

1.421.785.134.765

1.422.835.194.231

5. (La) gop ve bin hang va cung cap
dich vu (20=10-11)

20

(35.721.791.504)

(1.062.968.340)

6. Doanh thu hoat d(ing tai chinh

21

30

85.548.916.843

102.093.496.519

7. Chi phi tai chinh

22

31

1.051.306.683.553

678.884.812.016


2.036.696.518

11. Chi phi khac

32

64.068.030.027

537.769.182

12. (Li)/Loi nhuin khic (40=31-32)

40

(63.069.811.084)

1.498.927.336

13. Ting (18) ke tom truirc thug

50

(1.929.669.653.808)

(1.368.597.871.040)

2. Cac khoan giam trir doanh thu

32

Ltru Dike Hoang
ICE tom trifikng

40C

Ngay 31 (hang 3 nam 2014

Ccic thuyjt minh tie trang 10 der, trang 46 la mot bO ph:an hop thanh cita bcio cao tai chinh rieng

7


TONG CONG TY CO PHAN XAY LAP DAU KHI VIET NAM
Tang 25, Oa nha C.E.O, dtrimg Pham Hang, huy0 Tir Liem
Ban can tai chinh rieng
Thanh pill!) Ha Nqi CHXHCN Viet Nam
Cho nam tai chinh ke't Etc ngay 31 thong 12 nam 2013
,

BAO CAO LUU CHUYEN TIEN TE
Cho nam tai chinh 1Cjt auk ngay 31 thong 12 nam 2013

MAU SO B 03-DN
Dan vi: VND
Ma

CHI TIEU

2013


(9.494.877.145)

(Lai) to hoat diing d'au tu

05

(33.988.324.790)

(67.658.962.617)

Chi phi lai vay

06

57.928.665.863

113.171.252.024

3. (La) tie hoat d'Ong kinh doanh tru.o'c thay dai van lull
d'Ong

08

(412.732.374.167)

(267.298.756.178)

Thay de)i the khoan phai thu

09

Ti'Sn lai vay da tra

13

(21.415.746.506)

(77.304.227.818)

Thud thu nhap doanh nghiSp da nlop

14

TiSn chi khac cho hog Ong kinh doanh

16

(5.727.564.224)

(1.778.157.376.555)

btu chuyan tian thuan tie ho9t &Ong kinh doanh

20

552.305.251.402

(936.355.358.606)

1. TiSn chi de mua sam, xay dgng TSCD va cac tai san
dai han khac

4. TiSn thu hoi cho vay, ban lai cac cling cu na cua
dan vi khac

24

50.000.000.000

5. Tin chi d'Au tu gap von vao don vi khac

25

(30.471.110.000)

(15.000.000.000)

6. TiSn thu hSi dAu tu g6p Win vao dan vi khac

26

221.269.276.567

131.176.970.000

7. Ti'en thu lai cho vay, co ttic va lai nhuan dugc chia

27

73.980.191.773

64.347.129.435

466.000.000.000

4. Tien chi tra no' g6c vay

34

(687.689.264.204)

(1.001.279.908.013)

5. Tien chi tra no. thue tai chinh

35

(14.993.913.958)

(1.428.673.752)

Low chuyin ti'dn thu &n tir hoot dOng tai chinh

40

(118.057.350.525)

838.261.708.235

Lcru chuy'Cn tien than trong nam (50 = 20 + 30 + 40)

50


Vu Thi Cham
Nguiri 14p

Ltru Dti-c Hoang
Ke toan &ming

I-4 TONG GIAM D6C
Pb

Ngay 31 thong 3 nam 2014

Cac thuyjt minh tie trang 10 de'n trang 46 la mot be) phan hop thanh cua bcio cao tai chinh rieng

9


TONG CONG TY CO PHAN XAY LAP DAU KHI VIET NAM
Tang 25, tOa nha C.E.O, &Ong Pham Himg, huyen Tir Liem
Ban cao tai chinh rieng
Thanh ph6 Ha NOi, CHXHCN Viet Nam
Cho nam tai chinh ket thic ngdy 31 thang 12 nam 2013
THUYET MINH BAO CAO TAI CHINH RIENG
MAU SO B 09-DN
Cac thuyjt minh nay la mot bij ph On hop thanh va can chivy cloc clang thoi vdi bcio ccio tai chinh rieng kern theo
1.

THONG TIN KHAI QUAT
Hinh thtiv hiku von

Tang Ong ty Co phAn Xay lap Dau khi Viet Nam (sau day goi tat la 'fling Ong ty"), thanh vien dm Tap

Nganh nght kinh doanh va hoat Wing chinh
Nganh ngha kinh doanh ctia T6ng Cong ty la:
Gia ding the tao, lap dat cac chan de gian khoan va cac kat cau kim loai khac; thiat ke , the tao cac
ban chira xang &Au, kin h6a lOng, chira ntrac, ban chiu ap luc va he th6ng fang
cong ngha; san xuat cac
san pham co. kin, cheing an mOn kim loai, bao clueing va sera chira cac chan da gian khoan, tau thuyan
va cac phuong tien n6i; gia clang ren 6ng, san xuat khop n6i, dAu not va cac phu kin phuc vu trong
firth vtrc khoan, khai thac dau khi, cong nghiap.
Kinh doanh vat tu thiat bi xay dtmg dau khi; khao sat, thiat ke , to van du tu xay dung cac cong trinh
dan dung, ding nghiap vita va nhO; dau tu, xay dung cac du an ha tang, cAu duang, cong trinh dan
dung va cong nghiap; kinh doanh nha b va cac co . ser ha tang ky thuat; san lap mat bang; xay dung cac
ding trinh thily lot de ke ban cang.
Lap dat he th6ng may mOc thiat bi ding ngha, thiat bi diau khian, tu dOng hoa trong cac nha may ding
nghiap; lap dat cac he thang throng day tai dian dan 35KV, cac he th6ng din dan dung va ding
nghiap khac.
Khoan pha da no min, khai thac mO, san xuat, kinh doanh vat lieu xay dung; khao sat, duy tu, bao
duetng va sera chira cac cong trinh &Au khi (ngoai bian va tren dAt cac cong trinh dan dung va
cong nghiap; san xuat va kinh doanh be tong throng pham; dau to xay dung, khai thac va quan 1)"/ chg.

10

0 £TheoGiaycmgnl14
•


TONG CONG TY CO PHAN XAY LAP DAU Kill VItT NAM

Tang 25, toa nha C.E.O, duemg Pham Hfing, huyen Tir Liem
Bao cao tIi chinh rieng
Thanh phti Ha Nei, CHXHCN Viet Nam

trinh dan dung

va cong nghi6p; to van du to xay dtrng cac cong trinh dau khi

,

cong trinh dan dung va cong nghi6p.

D6ng tau van tai dau, khi, hoa chat; &Mg gian khoan dat lien , ngoai bien; the tao ca khi phut vi
nganh dau khi, dong tau va kinh doanh tang song, tang bien; the tao va cung cap cac loaf Ong thong
can khoan, Ong nei, khap noi, dau not va cac phi kien phut vi trong rinh vtrc dau khi, Ong nghiep;
thi cong xay dtmg cac cong trinh dau khi (tren ba , ngoai bien) cac ding trinh cong nghiep va dan
dong, tang song, tang bien; thi ding cac cong trinh giao thong, thily lgi; san xuat cac san ph'am cling
nghiep (cac nha may be tong, thily dien, dien khi...); san xuat kinh doanh cac san pham ca khi, cac vat
lieu xay dung, khoan, pha da no min, khai that me, san xuat cong nghiep (cac nha may be tong, thily
dien, dien khi); van chuyen dau va khi hoa long, hoa chat; kinh doanh xuat nhap khau vat ttr, thiet bi
xay citing dau khi; thucmg mai va dich vi tang hop.
Kiem tra va phan tich ky thuat thi nghiem va mau ca, ly ,
h6a, vat lieu xay dong; kinh doanh lap dat
cac thiet bf phong chay china chay; Tan to xay dong va kinh doanh cac cong trinh ham duang be.

2.

CO SO LAP BAO CAO TAI CHINH RIENG VA NAM TAI CHINH

Co. so. 14 bao cao tai chinh rieng
Bao cao tai chinh rieng kern theo clugc trinh bay bang Deng Viet Nam (VND), theo nguyen tic gia gtic va
phu hap vei churn mtrc ke toan, the de 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.

chinh nao co the co phat sinh ter so kien khong chic chin nay.
NAm tai chinh

Nam tai chinh cua ting Cong ty bat dau tin ngdy 01 thang 01 va kC't fink vao ngay 31 thang 12.
11


TONG CONG TY CO PHAN XAY LAP DAU MA VIET NAM
Tang 25, tea nha C.E.O, duhg Pham Hung, huy4 Tit Liem
Bao cao tai chinh rieng
Thanh phe Ha Nei, CHXHCN V* Nam
Cho nam tai chinh ket fink ngay 31 thang 12 nam 2013
THUYET MINH BAO CAO TAI CHiNH RIENG (Titp theo)
MAU SO B 09-DN
Cac thuyet minh nay la mot ba phan hop thanh va can &coy doc long thdi voi bao cao tai chinh rieng kern theo
3.

AP DUNG HONG DAN KE TOAN MOI

flutrng din mOi vt chi' do quin

dung va trich !thin hao tai san do dinh

Ngay 25 thang 4 nam 2013, Be Tai chinh da ban hanh Thong to se 45/2013/TT-BTC ("Thong to 45")
Wong clan the de quan ly, sir dung va trich khau hao tai san co dinh. Thong to nay thay th6 Thong to so
203/2009/TT-BTC ("Thong to 203") ngay 20 thang 10 nam 2009 dm Be Tai chinh huang clan ch6 de quan
sir dung va trich khau hao tai san co dinh. Thong tir 45 co h*i luc thi hanh ke tir ngay 10 thang 6 nam
2013 va ap dung cho nam tai chinh 2013 tre di. Ban Tong Giam doc danh gia Thong ttr 45 khong co anh
hiromg tong yeu den bao cao tai chinh rieng cua Tong Ong ty cho nam tai chinh ket thilc ngay 31 thang
12 nam 2013.

ng tai chinh cua Tong Cong ty bao gom cac
khoan phai tra ngutri ban va phai tra khac, cac khoan vay va ng, chi phi phai tra.
Ddnh gid 1ai sau lan ghi nhan ban dilu

Hien tai, chga co quy dinh ve danh gia lai cong cu tai chinh sau ghi titian ban dau.
Titn va cac khoin twang diro'ng tien

Tien va cac khoan Wong throng tien bao g6m tien mat tai quy, cac khoan tien girl khong ky han, cac khoan
dau tir ngan han, co kha nang thanh khoan cao, de dang chuyen doi thanh tien va it rui ro lien quan den
viec bien Ong gia tri.
Dv phong phai thu kh6 doi

Dtr phOng phai thu kho dOi duvc trich lap cho nhang khoan phai thu da qua han thanh toan tir sau thang fret'
len, hoac cac khoan phai thu ma ngtroi ncr kho có kha nang thanh toan do bi thanh ly, pha san hay cac kho
khan Wang ttr.
12


TONG CONG TY CO PHAN XAY LAP DAU KHi VIET NAM
Tang 25, tea nha C.E.O, &rang Pham Hung, huyen Tir Liem
Bao cao tai chinh rag
Thanh phe Ha Nei, CHXHCN Viet Nam
Cho nam tai chinh ket thac ngay 31 thing 12 nam 2013
THUYET MINH BAO CAO TAI CHINH RIENG (Tit') theo)
MAU SO B 09-DN
Ccic thuye't minh nay la mot b"O ph an hop thanh va can duac doc ding theri vii bao cao tai chinh rieng kern theo
4.

TOM TAT CAC CHiNH SACH Kt TOAN CHU YEU (Tit!) theo)
Hang ton kho

tinh, cu the nhu sau:
2013

So nail)
Nha dm, vat !den truc

5 - 25

May mOc, thiet bi

5-10

Plurcmg tien van tai

6-10

Thiet bi van phOng

3-7

Thue tai sin

Mgt khoan thue duac xem la thue tai chinh khi phan lon cac quyen lai va run ro ve quyen sa him tai san
dirge chuyen sang cho nguai di thue. Tat ca cac khoan thue khac duac xem la thue hoat Ong.
Tgng Cong ty ghi nhan tai san thue tai chinh la tai san cua Tgng C6ng ty theo gia tri hop 1ST dm tai san thud
tai thiri diem khOi dau thue tai san hoac theo gia td hien tai caa khoan thanh toan tien thug tai thieu, neu gia
tri nay thap hon. Ng phai tra ben cho thue ttrcrng img dirge ghi nhan tren bang can doi ke toan nhu mgt
khoan ng phai tra ye thud tai chinh. Cac khoan thanh toan tien thue &rot chia thanh chi phi tai chinh va
khoan phai tra ng gee nham dam bao ty le lai suit dinh lcST co dinh tren so du na can lg. Chi phi thue tai
chinh dirge ghi nhan vao ket qua hoat Ong ,kinh doanh, trir khi cac chi phi nay true tiep hinh thanh nen tai

Cac tai san di thue tai chinh &roc khau hao ten thOi gian him dung trac tinh ttrcmg to nhir dp dung vii tai
san thu6c so him cda T6ng Cong ty hoac ten thoi gian di thue, trong throng hop thoi gian nay ngan him,
cu the nhtr sau:
2013

So nam
Phtrcmg tien van tai

6 -10

TM san co dinh vo hinh va khan hao
Tai san c6 dinh v6 hinh the hien gia tri phAn mem may tinh va ducyc trinh bay theo nguyen gia trir gia tri
hao min lay ke. PhAn mem may tinh &roc phan 13.6 theo phtrang phap dui:mg thang trong yang ba Warn.
Chi phi xay dung co' ban der dang

Cac tai san dang trong qua trinh xay dung phuc vu muc dich san xuat, cho thue, quan tri hoac cho bAt ky
muc dich nao khac duot ghi nhan theo gia g6c. Chi phi nay bao g6m chi phi dich vu va chi phi lai vay co
lien quan phi' hop vai chinh sach k6 toan caa T6ng C6ng ty. Viec tinh khAu hao cua cac tai san nay duot
ap dung giting nhtr vai cac tai san khac, bat dau tir khi tai san a vao trang thai san sang sir dung.

Cac khoin dau tn.

khoan

Cac khoan du to chirng khoan duot ghi nhan bat dau tir ngay mua khoan dAu ttr chimg khoan va duoc xac
dinh gia tri ban dau theo nguyen gia va cac chi phi lien quan den giao dich mua cac khoan clAu to chirng
khoan.
Tai cac kji ke toan tier) theo, cac khoan dau to chirng khoan &roc xac dinh theo nguyen gia trir cac khoan
giam gia dAu hr chirng khodn.
Du phOng giam gia dAu to chting khoan chrot trich lap theo cac quy dinh ve ke toan hien hanh.

Doanh thu ban hang dugc ghi nhan khi clang thin thee man tat Ca nam (5) dieu kien sau:
(a) Tang Cong ty da chuyen giao phan Ian rin ro va lqi ich gin lien vai quyen su hi7ru san phim hoac hang
hoa cho ngtrai mua;
(b) Tang Cong ty khong con nam gifr quyen quan ly hang boa nhu . ngtriri so hau hang hoa hoac quyen
kiem soat hang hoa;
(c) Doanh thu dugc xac dinh Wang di chic chin;
(d) Tang Cong ty se thu dugc loi ich kinh to tir giao dich ban hang; va
(e) Xac dinh dugc chi phi lien quan den giao dich ban hang.
Doanh thu cua giao dich ve cung cap dich vu dugc ghi nhan khi ket qua cha giao dich dO &roc xac dinh
mOt cach clang tin cay. Truing hop giao dich ve cung cap dich vu lien quan den nhieu ky thi doanh thu
ducfc ghi nhan trong ky theo ket qua phan &Ong viec da hoan thanh tai ngay cua bang can doi ke toan cua
Icy dO. Ket qua cua giao dich cung cap dich vu dugc xac dinh khi them man tat ca b6n (4) diet' kien
sau:
(a)
(b)
(c)
(d)

Doanh thu dugc xac dinh tucmg doi chac chin;
CO kha hang thu dugc loi ich kinh to tir giao dich cung cap dich vg do;
Xac dinh dugc phan cong viec da hoan thanh tai ngay dm bang can din ke toan; va
Xac dinh dugc chi phi phat sinh cho giao dich va chi phi de hoan thanh giao dich cung cap dich vu dO.

Doanh thu tir hop thing xay dung cua Ttmg Cong ty dugc ghi nhan theo chinh sach ke toan cua Timg Cong
ty ve hop ding xay dtmg (xem chi tiet duai day).
Lai hen girl &roc ghi nhan tren cu sa dtm tich, chroc xac dinh tren s6 du cac tai khoan tien gni va lai suAt
dp dung.
Lai tir cac khoan dau to duot ghi nhan khi Tang Cong ty có quyen nhan khoan
Hgp ditmg xay dtrng


Cho nam tai chinh ket thtic ngay 31 thang 12 nam 2013

THUYET MINH BAO CAO TAI CHiNH RIENG (Tiep theo)
MAU SO B 09-DN
Cac thuy& minh nay la m ot bq pkin hop thanh va can cluvc cloc clang theri vat bao cao tai chinh rieng kem theo
4.

TOM TAT CAC CHINH SACH Kt TOAN CHU YEU (Tiep theo)
Ngoai to
Tong C8ng ty ap dung xir 15, chenh lech tS, gia theo huang din dm Chan muc ke toan Viet Nam se 10
(VAS 10) "Anh fur* cua viec thay di t gia hoi doai" va Thong tu so 179/2012/TT-BIC ngay 24 thang
10 nam 2012 dm Bp Tai chinh quy dinh ve ghi nhan, danh gia, xfr Iy cac khoin chenh lech ty gia hei doai
trong doanh nghiep. Theo do, cac nghiep vu phat sinh bang ngoai to dugc chuyen doi theo ty is tai ngay
phat sinh nghiep vv. So du cac khoan muc tien to co goc ngoai to tai ngay ket thilc nien d8 ke ,toan dugc
chuyen ai theo ty gia tai ngay nay. Chenh lech ty gia phat sinh dugc hach toan vao bao cao ket qua hoat
dOng kinh doanh. Lai chenh lech ty gia do danh gia lai cac se du tai ngay ket thlic nien d8 ke toan khong
dugc dimg de chia cho co dong.

AI
?

Chi phi di vay
Chi phi di vay lien quan truc tip den viec mua, du tu xay dtmg hoac san xuAt flitting tai san can met thai
gian Wang doi dai de hoan thanh dua vao sir citing hoac kinh doanh dugc cOng vao nguyen gia tai san cho
den khi tai san d6 dugc dtra vao sir citing hoac kinh doanh. Cac khoan thu nhap phat sinh tit viec dau to tam
thai cac khoan vay dugc ghi giam nguyen gia tai san c6 lien quan.
Tat ca cac chi phi lai vay khac dugc ghi nhan vao bao cao ket qua hoat Ong kinh doanh khi phat sinh.
Cfic khofin dg phong
Cac khoan dg phimg dugc ghi nhan khi Ring Cong ty c6 nghia vu ng hien tai do ket qua tit met sg kien da
xay ra, va Tong Cong ty c6 Idta nang phai thanh toan nghia vg nay. Cac , khoan dg phong dugc xac dinh

TONG CONG TY CO PHAN XAY LAP DAU KHI VIET NAM
Tang 25, tOa nha C.E.O, duemg Pham Hung, huyen Tir Liem
Bao ea() tai chinh rieng
Thanh pha Ha N8i, CHXHCN Viet Nam
Cho nam tai chinh ket th6c ngay 31 thang 12 nam 2013
THUYET MINH BAO CAO TAI CH1NH RIENG (Tit!) theo)
MAU SO B 09-DN
Cac thuye't minh nay la mot bop* hop thanh va can dievc doc dong thal voi bao cao tai chinh rieng kem theo
4.

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

Trong nam tai chinh kdt thfic ngay 31 thang 12 nam 2013, Tang Cong ty c6 khoan 16 tinh thud khoang
1.594 ty VND c6 the khau trir v6ri lqi nhuan tinh thud trong Wang lai. Khong c6 tai san thud thu nhap hoan
tai nao &roc ghi nhan tucrng Ling viii so 18 tren do Tong C6ng ty khong chac chan ye loi nhuan thu dirge
trong Wang lai.
Viet xac dinh thud thu nhap cda Tang Cong ty can cir vao cac quy dinh hien hanh vd thud. Tuy nhien,
nhimg quy dinh nay thay doi theo tong thai ky va viec xac dinh sau cling ye thud thu nhap doanh nghiep
thy thu8c vao ket qua kiem tra cua ca quan thud co tham quyen.

Cac loci thud khac diroc ap dung theo cac luat thud hien hanh tai Viet Nam.
5.

TIEN VA CAC KHOAN TUONG DUONG TIEN

Tien mat

31/12/2013
VND


Dau tu ngan han

16.600.000.000

Trong do:
Cong ty CP Thib bi N6i ngoai that Dciu khi (PVC-Metal)
Cong ty CP Xeiy lap Dau khi Thai Binh Duang (PVC-TBD)
Tie'n girl co kY han tren 3 Mang dzroi 1 nam
uy tilde dau tu.

Du ph6ng giarn gia dau tu ngan hp

7.

14.600.000.000
2.000.000.000
-

31/12/2012

VND
70.100.000.000
14.600.000.000
2.000.000.000
50.000.000.000
3.500.000.000

(13.885.000.000)
2.715.000.000


TONG CONG TY CO PHAN XAY LAP DAU KH1 VIET NAM
Tang 25, Oa nha C.E.O, duerng Pham Hung, huye'n Tir Liem
Bao cao tai chinh rieng
Thanh ph8 Ha Mil, CHXHCN Vi'0 Nam
Cho nam tai chinh ket thtic ngay 31 thang 12 nam 2013
THUYET MINH BAO CAO TAI CHINH RIENG (Tiep theo)
MAU SO B 09-DN
Cac thtg4t minh nay la mat baphan hop thanh va can cltrov roc clang thoi vai bao cao tai chinh rieng kern theo
8.

TRA TRUOC CHO NGU'OI BAN

Cong ty Ong nghib Daelim (*)
Tap doan Sojitz (*)
Ong ty C6 phAn Thi cong Co giai va Lap may DAu khi
C8ng ty Co phAn DAu to Xay lap Dau khi 1M1C0
Ong ty Co phAn Xay lap DAu khi Mien Trung

31/12/2013
VND

31/12/2012
VND

1.294.644.589.403
367.013.493.064
306.537.365.146

2.060.095.613.280


36.039.600.489

Ong ty Co phan Xay la"p Dau khi PVC - Truhg San

54.819.883.894

38.838.448.150

C8ng ty Co phan DAu to va Thucmg mai DAU khi Thai Binh
Cac khoan khac

38.651.627.210

43.817.000.000

226.812.391.370

192.432.859.665

3.084.351.325.016

3.671.797.176.920

(*) Khoan tra fru& cho lien danh nha thAu Sojitz va Daelim lien quan den hop do:ing mua thiet bi du an Nha
may Nhiet dien Thai Binh 2.

18



C6ng ty Co phAn Xay lap Dau khi Mien Trung
Cong ty Co phAn Xay lap Du6ng 6ng Be chda Dau khi
Cong ty Co phan Thi ding Co giari va Lap may Dau Ulf
Cong ty Co phAn HAI than do thi Dau Ulf
Tang Ong ty Co phAn Dich vu 1C9 thuat Dau khi - PTSC
Ong ty TNHH VNT
Ong ty Co phan Tap doan Dai Ducmg
Cong ty Co phan K6t cau Kim loci va Lap may Dau khi
Cong ty Co phan Dau to Dau khi Song Hong
Cac khoan phai thu khac

31/12/2013
VND

31/12/2012
VND

234.303.778.624
230.897.822.683
135.398.696.795
126.851.487.558
100.682.193.067
85.447.703.469

198.999.199.967
215.842.638.244
146.218.545.419
118.295.555.492
98.777.387.739
39.213.925.313

5.400.000.000
113.850.000.000
65.215.840.000
34.500.000.000
20.400.000.000
15.000.000.000
32.016.929.235

54.874.363.624
1.219.881.649.654

1.407.850.468.767

(*) Phai thu tir Ngan hang Thuong mai Co phan Dai Mining the hien khoan tien ngan hang nay da khau trir tir
tai khoan cita Tiing C6ng ty a thut hien nghia vu bao lanh cho cac hop diing tin dung ma
Tang C8ng ty dung
ra bao lanh (xem them tai Thuyet minh se. 37).
(**) Phai thu tir Ngan hang Thuang mai Co phan Sai Gen - Ha Nei (SHB) the hien khoan tien ngan hang nay
khdu trir tir tai khoan tien gCri cua T6ng Cong ty tai SHB de thuc hien nghia vu bao lanh cho khoan vay cua
C6ng ty Co phAn Dau to Xay lap Dau khi IMICO (PVC - IMICO) tai SHB - Chi nhanh Thang Long va thu h6i
no qua han cita T6ng Cong ty tai SHB - Chi nhaph Thang Long vari so tien lAn luot la 39.213.925.313
VND va
46.233.778.156 VND. Do kung diing y vei viec khdu trir tien nOi ten cua SHB cang nhu chua thong rthdt
duac phtrong an giai guy& vu viec sau nhieu cuec hop, lam viec glib. T6ng C6ng ty, SHB va PVC Ring Cong ty da guy& dinh tien hanh khei kien SHB de dOi lai se tien da bi SHB khdu trir. Den died diem Idp
bao cao tai chinh rieng nay, Tiing Cong ty van dang thong qua trinh lam viec vei don vi tu van ludt de th6ng
nhat quy trinh, each thee khai kien SHB. Bao cao tai chinh rieng kern theo chtra bao g6m cac dieu chinh co
the c6 lien quan den van de nay.

C(


1.063.294.910.135
(54.403.290.603)

Gia tri than di the thwc hien dtryc ciia hang ton kho

1.008.891.619.532

356.576.818.140

(*) Chi phi san xuAt, kinh doanh do dang IA chi phi cac cong trinh dang trong qua trinh xay dung. Tai ngay
31 thang 12 nam 2013, chi phi san xu& da dang chi ti6t theo cac cong trinh nhu sau:

Nha may Nhi6t din (NMND) Thai Binh 2
NMND Vang Ang va NMND Quang Trach
Kho chira LPG lanh
Cac cong trinh khac

11.

31/12/2013
VND

31/12/2012
VND

801.750.067.464
207.286.139.817

132.712.081.534
103.124.445.796


ks, qu5", ngAn han (*)

(*) Ky ctroc, ky quy ngAn han bao gom so tin 1.014.073.652.114 VND la so tin ky'quy a ma thanh toan
cho cac L/C nhAp khAu thie't bi cho Nha may Nhi6t din Thai Binh 2 theo Hop dAng tin dung s6 01/VCBPVC ky ngay 12 thang 12 nam 2012 Oita Timg C6ng ty va Ngan hang Thumg mai CO phAn Ngoai thircmg
Vi6t Nam.

20


TONG CONG TY CO PHAN XAY LAP DAU KHI VIET NAM
TAng 25, Oa nha C.E.O, &tong Pham Himg, huyen Tit Liem
Bao cal) tai chinh rieng
Thanh pho Ha Nqi CHXHCN Viet Nam
Cho nam tai chinh lc& that ngay 31 thang 12 nam 2013
,

THUYET MINH BAO CAO TAI CHINH RIENG (Titp theo)
MAU SO B 09-DN
Cow thuyjt mink nay la mot bo phan hop thanh va can dirofc doc clang tidri vai bao cao tai chinh rieng kern theo
12.

TAI SAN CO DINH HU'U H1NH
Nhi
vat kien true

May moc,
thiet bi

VND


VND

NGUYEN CIA
Tai ngay 01/01/2013
Tang do mua sam
Tang do mua lai tai san co
dinh thue tai chinh
Tang khac
Thanh ly, nhuong ban
Giam khac (i)
Tai ngly 31/12/2013

-

27.959.629.695

6.131.878.270

-

6.131.878.270

(403.340.721)

85.000.000
(85.000.000)

-


15.708.809.016

27.657.392.855

KhAu hao trong nam

1.805.069.582

270.230.563

3.365.659.461

2.673.986.639

8.114.946.245

3.797.570.093

-

3.797.570.093

Tang do mua lai tai san c6
dinh thue tai chinh
Thanh 1, niumng ban

-

(80.668.117)


21.420.969.069

355.940.869

12.576.525.089

339.606.594

34.693.041.621

Tai ngly 31/12/2012

23.226.038.651

828.242.726

13.651.482.890

3.367.929.043

41.073.693.310

Tai ngay 31/12/2013
GIA TRI CON LAI

(i) Giant khac IA do Tling Cong ty phan loaf lai nguyen gia va gia tri can lai cua cac tai san co dinh co
nguyen gia nho hon 30.000.000 VND sang chi phi tra trtrerc dai han theo hitting din tai Thong to s6
45/201 3/TT-BTC ngay 25 thing 4 nam 2013 dm BO Tai chinh.
Nguyen gia ciia tai san co dinh bao gOm cac tai san co dinh da khAu hao het nhtmg van can sir dung tai ngay 31
thang 12 nam 2013 veri gia tri la 12.100.23 1.298 VND (3 1 thang 12 nam 2012: 6.824.091.335 VND).

CIA TR! HAO MON LUY KE
Tai ngay 01/01/2013

3.023.001.302
1.849.210.386

Khau hao trong nam
Phan loci lai sang TSCD hire hinh do mua lai
Tai ngay 31/12/2013

(3.797.570.093)
1.074.641.595

GIA TRI CON LAI
Tai ngly 31/12/2013
Tai ngay 31/12/2012

13.179.108.405
3.100.826.968

14. TAI SAN CO DINH VO H1NH

Phan mem may tinh
VND
NGUYEN GIA

Tai ngay 01/01/2013

4.620.481.775


Tai ngay 31/12/2013

4.144.407.671

GIA TR! CON LAI
Tai ngay 31/12/2013

507.972.669

Tai ngay 31/12/2012

1.679.842.634

22