Deloitte.

TONG CONG TY CO PHAN XAY LAP MU Kat
VIET NAM
(Meath Zap tai mak (Tang h6a xci hen chit nghta Viet Nam)

BAO CAO TAI CHINH
DA DU'QC MEM TORN
Cho nam tai chinh ket thtic
ngay 31 thing 12 nam 2012


TONG CONG TY CO PHAN XAY LAP DAU Kill VItT NAM
Tang 25, tea nha C.E.O, duang Phalli Hung, huyen Tip Liem
Thanh ph8 Ha N0i, CHXHCN Vitt Nam

MVC LUC
NOI DUNG

TRANG

BAO CAO CU/6i BAN TONG GIAM DOC

1-2

91

BAO CAO KIEM TOAN DQC LAP

3-4


Cac thanh vien cua HOi citing Quart trj va Ban Tang Giam d6c Tang Cong ty da dieu hanh Tong Cong ty trong nam
va den ngay lap bao cao nay gem:

MR don Odin tri
Ong Trinh Xuan Thanh
Ong Vii Dire Thuan
Ong Iran Minh Ng9c
Ong Nguyen Ngoc Quy
Ong Nguyen Huy Him
Ba Nguyen Viet Nga

Chit tich
Uy vien (mien nhiem ngay 01 thang 01 nam 2013)
Uy vien (be) nhiem ngay 01 thang 01 nam 2013)
Uy vien
Uy vien
LJy vien

Ban Tone Clam dor
Ong Vit Dire Thuan
Ong Tra'n Minh Ng9c
Ong Nguyen Trung Tri
Ong Nguyen Duyen Hai
Ong Nguyen Van Thing
Ong Tracing Quac Ding
Ong Nguyen Anh Minh
Ong Bid Ng9c Hung
Ong Biti Tien Thanh

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

Thay

css

cho Ban Tang Giam 66

•

TAG
GONG TYCO PHA
X A Y LAP DAU KHi .1
VieT
-

-cser PHO TONG GIAM 06C

Tong Giffin d6c
Ngiry 18 awing 3 nom 2013

49, yen,


Deloitte.
sj:

C8ng ty TNHH Deloitte Vi+t Nam
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Ha NOL ViPt Nam
Tel : +844 6288 3568

lei phai lap ke hoach va thvc hien cong viec kiem toan de dat dugc su dam bao hop lY rang bao cao tai chinh
khding c6 cac sai snt,trong yeu. Gang viec kiem toan bao viec kiem tra, tren se chin mdu, cac bang thing
xac minh cho cac s6 lieu va cac th6ng tin trinh bay tren bao cao tai chinh. Chung toi ding ding tilde tien hanh
danh gid cac nguyen tic ke toan dugc ap dung va nhimg irOc tinh quan trong dm Ban Tong Giam Mc, ding Sur
each trinh bay tong quat cua bao cao tai chinh. Chung tea tin tuding rang cong viec kiem toan da cung cap nhiling
co se hop 19 cho y kien cua chfing toi.
kien
Theo 9 kien dm chiing toi, bao cao tai chinh kem theo da phan anh trung thvc va hap ly, tren cac khia canh tong
yeti, tinh hinh tai chinh cua TOng C6ng ty tai ngay 31 thdng 12 nam 2012 ding nhir ket qua boat clOng kinh doanh
va tinh hinh hru chuyen tien to cho nam tat chinh kat thee ding ngay, phi hop vii cac Chub mix ke loan Viet
Nam, 118 thong ke toan Viet Nam va cac quy dinh hien hanh c6 lien quan tai Viet Nam.
Chzing toi xin hru y ngleal s& dung bao cao tai chinh din cac win de" sau:

Nhu trinh bay tai Thuyet minh so 41 phAn Thuyet minh bao cao tai chinh, Tong COng ty did lcy hop ding xay lip
tron g6i vUi Tong C6ng ty Lip may Viet Nam theo Hop 'Jong 280909/LILAMA-PVC de xay (long Nha may
Nhidt din Wing Ang 1 vial gia tri la khoang 1.322 ty' ding. Do c6 thay dal ve thiet ke va don gid, TOng Cong ty
nghi Tap doan Ddu khi Viet Nam xem xet dieu chinh tong mix Mu to ctia do an va xtr 1y cac phut sinh chua
lulling, het dm doan vii tong gia tri de nghi xem xet dieu chinh tang them la khoang 1.313 ty ding. Theo C6ng
van so 2060/BXD-KTXD ngay 31 thang 11 nam 2012 dm 130 Xdy dtmg, Tap doan Dau khi Viet Nam dugc goy&
xem xet, quyet dinh gid tri thanh toan phut sinh chin luting het dugc cv thd cho cac nha thau ten ca se thiet ke
ban ve thi cong, khei luong thvc to trim khai dugc Chii ddu to phe duyet, du toan phut sinh duty cac don vi to
van c6 chin nang lap, tham tra nhimg khong dirge vuot qua gia tri Tong mix dau to Dv an da dugc phe duyet.
Den tilde diem lap bao cao tai chinh nay T6ng C6ng ty chua ghi nhan bat cir khoan 10 tiem tang Id chi phi phut
sinh ngoai hop ding nao vao ket qua hoat ding kinh doanh trong nam. Ban Tong Giam dem Tong aing ty tin
Mang chic chan rang gia tri phut sinh ngoai hop (long se dugc k9 ket ladi sung va theo d6 bao cao tai chinh nay
chua bao g8m bat ky khoan dieu chinh nao lien quan den gia tri phut sinh ngoai hop ding neu tren.
Ten Deloitte dugc ding de chi met hoac nhieu thanh vien cOa Deloitte Touche Tohmatsu Limited,
met cong ty TNHH co tru sb tai Anh, va mpng hrbi cac hang thanh vien - m6i thanh vien la met
to chivc ciec lap ye mat phap 19. Vui long xem tai website www.deloitte.com/about de biet them
th6ng tin chi bet ye ca cat' phap19 cua Deloitte Touche Tohmatsu Limited va cac hang thanh vien.

nu va thii gian bao lanh cling nhu clang lam viec vii cac cong ty duct bao lanh.
Nhu trinh bay tai Thuyet minh so 3 phan Thuyet minh bao cao tai chinh, trong nam, Tong COng ty da ap dung phi
Med to ThOng to so 179/2012/TT-BTC do BO Tai chinh ban hanh ngay 24 thang 10 nam 2012 ("Thong to 179").
Thong to 179 thay the Thong to so 201/2009/TT-BTC ngay 15 thang 10 nam 2009 dm BO Tai chinh ("Thong to
2011., Thong to 179 quy dinh vO ghi than, danh gia va xir 19 cac khoan chenh lech t9 gia cac nghiep vu phat
sinh bang ngoai to va so du cac khoan mac tien to phat sinh tir ngay 01 thang 01 nam 2012 ve ca ban la giOng nhtr
Mang den xi:19 chenh Lech t9 gia theo Chan num ke toan Viet Nam so 10. Anh huang cua viec Ring Cong ty ap
dung Thong hr 179 den bao cao tai chinh cho nam tai chinh ket thac ngay 31 thang 12 nam 2012 duct trinh bay tai
Thuyet minh so 4.
Nhu trinh bay tai Thuyet minh so 5 phan Thuyet minh bao cao tai chinh, Tong COng ty da dieu chinh hen to met
so so lieu dm nam truck theo kien nghi neu tai bao cao kiem toan ngay 18 thang 10 nam 2012 elm Kitm toan NM
nuerc tai chinh nam 2011 cua T• ng COng ty.
0‘

001 1 2 5 0 0

t

(Pc
Ding ,
Ong
Phe Tong Giam dOc
Chang chi Kiem toan vien so D.0030/KTV

Pham Quknh Hoa
•i toan vien
Mem
Chang chi Kiem toan vien so 0910/KTV

Thay mot va dal din cho


1. Tien
2. Cac khoan Mang throng nen
I . Cic khoin diu t r tai chinh ngin bin

Ma so Thuyet
minh
100
110

111
112
120
121
130
131
132
135
139
140
141
150
151
152
154

6

1. Dau tu ngin han
III. Cic khoin phii thu ngin han

han
III. TM sin did han khic
1. Chi phi tra tram dai han
2. TM sin thud thu nhap hoin lai

220
221
222
223
224
225
226
227
228
229
230
250
251
252
258
259

17
18
19
20

260
261
262

214.241.949.240

176.623.367.567
60.000.000.000
70.100.000.000
70.100.000.000
5.007.246.388.058
502.884.041.289
3.671.797.176.920
1.407.850.468.767
(575.285.298.918)
356.576.818.140
356.576.818.140
1.764.791.835.709
409.997.681
53.334.717.473
21.257.340.005

149.241.949.240
65.000.000.000
6.936.563.433
6.936.563.433
3.232.594.018.289
398.362.432.702
1.298.099.949.556
1.573.592.768.385
(37.461.132.354)
298.975.161.931
298.975.161.931
61.832.009.095


203.898.491.029

205.404.543.070

41.073.693.310
68.731.086.165
(27.657.392.855)
3.100.826.968
6123.828.270
(3.023.001.302)
1.679.842.634
4.620.481.775
(2.940.639.141)
158.044,128.117
2.650.758.514.009
2.490.966.051.563
332.688.907.055
526.876.021.999
(699.772.466.608)

42.266.507.654
61.734.524.587
(1 9.468.016933)
4.085.596.864
6.123.828.270
(2.038.231.406)
2.984.433.136
4.598.317.117
(1.613.883.981)

Cho nam tai chinh ket thUc ngay 31 thang 12 nam 2012

BANG CAN DOI ICE TOAN (Tiep theo)
Tai ngay 31 thcing 12 nam 2012
MAU SO B 01-DN
Don
VND
NGUON VON

MA

A. NO PHA] TRA (300 =310+330)
L Nq ngin han
1. Vay va nq ngAn han
2. Phai tra ngutri ban
3. Ngutd mua tra tien truerc
4. Thud va cac khoan phai ngp Nhi nude
5. Phai tra ngurtri lao do, ng
6. Chi phi phai tra
7. Cac khoan phai tra, phai nOp ngan han
khk
8. Our, khan thuong, phdc Igi
II. Nq dai bon
1. Vay va ng dai han
2. Thud thu nhap hoan lai phai tra
3. Dv phong trcr cap mat viec lam
4. Doanh thu chira thtrc hien
B. NGUON VON CHe SO HIM (400 = 410)
L Vfin chi) so. hum
1. Vgn dieu le

401.997.554.135

4.610.958.867.006
1.635.485.071.210
378.576.649.867
1.903.768.603.109
28.178.190.817
8.553.370.006
341.240.648.108
310.244.621.551

28
22

(7.503.561.073)
137.431.621.538
38.077.746.640
10.197.719.208

4.911.712.338
67.144.714.708
1.071.505.306
13.907.313.186
304.246.800
51.861.649.416
2.714.357.710.413
2.714.357.710.413
2.500.000.000.000

300


29
30

89.156.155.690
2.743.752.964.187
2.743.752.964.187
4.000.000.000.000
(29.710.000)
35.731.619.459
41.255.373.275
500.000.000
(1.333.704.318.547)

(18.764.312.623)
35.731.619.459
37.851.477.686
500.000.000
159.038.925.891

10.404.082.421.950

7.392.461.292.127

CAC CHI TIEU NGOAI BANG CAN D6I ICE TOAN
CHI TIEU
1. Ng kW) doi da xis Iy (VND)
2. Ngoai to cac loai (USD)
3. Ngoai to cac loai (EUR)
TONG

Bio coo tai chinh
Thanh pho Ha NOL CHXHCN Viet Nam
Cho nam tai chinh ket thuc ngay 31 Mang 12 nam 2012

BAO CAO 'CET QUA HOAT DONG KINH DOANH
Cho S.m tai chinh kit Sc ngiry 31 Chang 12 nam 2012
MAU SO B 02-DN
Don vi: VND
CHI TIEU

MA so Thuyet
minh

Nam 2012

Nina 2011
(Trinh bey lai)

1. Doanh thu ban hang vi cung cap dick vu
2. Cac khoin giam trir doanh thu

01
02

31
31

1.421.785.134.765

3.599.511.622.172

8. Chi phi quail 157 doanh nghiap

20

(1.062.968.340)

298.723.404.723

102.093.496.519
678.884.812.016
113. 171.252.024
792.242.514.539

325.549.496.658
326.998.117.035
125.767.757.173
268.623.466.238

30

(1.370.096.798.376)

28.651.318.108

31
32

2.036.696.518
537.769.182


22
23
25

9. (LO)/L•yi nhuen thuin tir hoot king kinh doanh
(30=20+(21-22)-25)
10. Thu nhap Ichk
11. Chi phi khac

15. Chi phi/(Thu nhap) thud thu nhap doanh nghiap hoan

33
34
35

37
22

lei

16. (LO)/Lcri nhuen sau thue thu nhap doanh nghiep
(60=50-51-52)

60

*

Q T
b°61N Gjel‘t%
CONG TV CO P HI

O CI-IXHCN Viet Nam
Cho nam tai chinh ket than ngay 31 thing 12 nam 2012

BAO CAO LLIU CHUYEN TIEN Tt
Cho nam tat chinh kit Sc ngiry 31 thing 12 elm 2012

MAU SO B 03-DN
Don vi: VND
Mm 2011
CHI TIEU
MA s6
I. LIEU CHUYEN TIEN TU HOST DQNG KINH DOANH

Mm 2012

(Trinh bay Ini)

1. Lai nhudn trirdc than

01

(1.368.597.871.040)

30.449.750.937

2. Di& chinh cho cdc khotin:
Khau hao tai sin co dinh
Cac khoan du phOng
(Lai) chinh tech tY gia he'd doii chug thtrc hien
(Lai) tit hoat Bang dau to

(57.601.656.209)
3.480.135.517.543

(550.711.174.581)
(225.881.116.890)
1.256.973.197.483

12
13
14
16
20

30.672.939.728
(77.304.227.818)
(20.099.270.619)
(1.778.157.376.555)
(936.355.358.606)

5.015.570.274
(106.301.120.610)
(14.916.517.919)
(34.329.857.650)
392.844.166.220

21

(10.049.030.737)

(67.335.610.064)


(1.063.256.873.451)
626.364.106.099
155.193.441.485

Lieu chuyin tiin thud,: tir hopt &Ong dilu tie

30

120.475.068.698

(564.196.856.834)

Ccic thuyit mink tie trang 10 den trang 42

537.631.583

la mot bq phan hop thank cita bcio ccio tai chinh
8

LA
.0

han khic
2. Tien thu tir thanh ly, nhugng ban TSCD va cac tai sin
dai han khac
3. Tien chi cho vay, mua cac cling cu nq cua don vi khk
4. Tien thu h6i cho vay, ban 1M cac pang cu nq ctia don vi
khac
5. Tien chi du tir g6p von van don vi khac


III. LUC CHUYEN TIEN Till HOAT BONG TAI CHINII

1. Tien thu tir phat hanh co phieu, titian von Op cua cac co
deng‘
2. Tien mua lai co phi& dA phat hanh
3. Tien vay ngin, dai han nhan dirgc
4. Tien chi tra ng goc vay
5. Tien chi tra ng thue tai chinh

31

1.375.000.000.000

32
33
34
35

(29.710.000)
466.000.000.000
(1.001.279.908.013)
(1.428.673.752)

Liu chuyen din thudn tir hoot tong tilt chink
Luv chuyen fief' thuan trong nim
Tien vi twang dwang tien du nim
Tien vi twang dwomg tien emit nim

1.451.803.122.202

s6 tien ban met se
khoan dau to vao Ong ty con, cling ty lien ket va dau to ngan han chua thu &rot tien. VI vay,
mat khoan tien
twang ring da dirge dieu chinh nen phan tang, giant tien thu h6i dau tw g6p yen
vao don vi khac va phai thu.
TiEn thu tir phat hanh co ppieu, nhan von gap caa cac co clang trong nim khong bao gem se
den 125.000.000.000
VND, la co tat tra bang co phieu. Vi vay, mat khoan lien twang ring da duet dieu
chinh tren phin tang, giam yen
dean le va lib nhuan sau thue chua phan phai.
Tien chi khk tir hoat clang san xuAt kinh doanh bao gem se tien 91.361.184.288 VND la tien dA bi mat
se ngan
hang gift de thtrc hien nghia vu bao lanh do cac gang ty con cna Tong Gang ty khong thuc hien thanh toan dung
han cac khoan ng den han tai cac ngan hang nay va se ten 1.665.609.000.000
4 ' A nhan ring truac caa
Ban Quan 15, Da an Nha may Nhiet Bien Thai Binh 2 de ma L/C nhap khan
hnc vu thi cong
cling trinh Nha may Nhiet then Thai Binh 2.

Vu Thj Cham
Ngtdri lap

Pham Tien nut
Ke Man trwatig

Ngay 18 (hang 3 ncim 2013

Ccic thuyet mink to trang 10 din trang 42 la mat Nphan

mledfa thiikoo

Tat Nghi quygt s6 3604/NQ DKVN ngay 26
10 nam 2007, Hai tang Quan tri Tap doan Dau khi
Viol Nam a thong qua de an chuyin doi Clingthang
ty CO phin ray lip Dau khi thanh TOng Cong ty CO phan
-

Xay lap Dan Mil Viet Nam hoot clang theo m6 hinh cong ty me - cong ty con. Tong Cong ty hoat dOng
theo Giay chung nhan dang k9 kinh doanh Cling ty có phan so 0103021423 ngay 20 thang 12 nit))
, 2007
do SO Ke hoach va Diu tu thanh phi Ha Nia cap.
Gidy chimg nhan dang ky kinh doanh thay dal lan thir

12 ngay 19 thang 4 nam 2012.

Ngay 19 thang 8 nam 2009, tJy ban Chang khoan Nha nude da chinh link chap thuan cho Ting Cling ty

CO phan Xfiy lap Dau !chi Viet Nam dime
phieu la PVX.

niern yet ten Sa Giao dich Cluing khoan Ha NOi vOi ma co

Theo Giay chimg /Than clang ky kinh doanh thay dii Ian thir 12 ngay 19 thang
4 nam 2012, tang win diau
caa Ting Cling ty la 4.000.000.000.000 VND, &roc chia that'll 400.000.000 co
phan, trong da van .z
Nha nubs do Tap doan Dau khi Viet Nam nim gift
la
2.181.733.330.000
VND,
chiem

nghiep khac.

no min, khai thac me, san xuat kinh doanh vat lieu xay dung; khao sat, duy tu, bao
throng va siva chfta cac cong trinh dau khi (ngoai bien va tren dat lien), cac ding trinh dan don va
cong nghiep; san xuAt
va kinh doanh be tong thuong phim; dau to xdy dung, khai thac va quan ly
chg.
Khoan pha (IA


TONG CONG TY CO PHAN )(Ay LAP DAU KHt VItT NAM
Bao cao tai chinh
Tang 25, tea nha CID, dutmg Pham Hang, huyen Tit Liam
Cho nam tai chinh ket thfic ngay 31 thang 12 nam 2012
Thanh phi; Ha Nei, CHXHCN Viet Nam
MAU SO B 09 DN
THUYET MINH BAO CAO TAI CHINH (Tiep theo)
Ccic thuyit minh nay la mot bo phOn hap thanh va can claw clac clang that voi bdo cao tai chinh kern theo
-

1.

THONG TIN KHAI QUAT (Tiep theo)
Nganh nghe kinh doanh va boat deng chinh (Tiep theo)
Kinh doanh bat slang san, dau tu xay dung cac khu cong nghiep, ca so ha tang giao thong, xay durng
do thi, van phong, nha o xay dung the du an ha tang, cac ding trinh they lgi, ke, cang song, Gang
bien, eau dueng, ding trinh clan dung va ding nghiep, kinh doanh do thi va van pheng, siou thi va
nha 6.
,



CO SO LAP BAO cko TAI CHINH VA NAM TA! CHINH
Ca sir lap bao cao tai chinh
Bao cao tai chinh kern theo dtmc trinh bay bang Deng Viet Nam (VND), theo nguyen the
gia got va phe
hqp voi cac Chuan muc ke toan Viet Nam, HO thong k6 toan viet Nam va cac quy dinh hien hanh c6 lien
quan tai Viet Nam.
Bao cao tai chinh kern theo dirge lap ten co se hoat dOng lien tic. Trong
nam, doanh thu tir hoar dOng
kinh doanh cea Ting COng ty giam manh so yeti nam 2011,

13 phat sinh vai so fien la khoang 1.368 ty
VND, luu chuyin tien fir hoat dOng kinh doanh am Ichoing 936 ty VND du nc, vay ngan hang qua han tai
ngay 31 thang 12 nam 2012 la khoing 1.098 ty VND (Thuyet minh so 23) va du nq cac khoan
vay do
Tang COng ty bao lanh qua ban la khoang 643 ty VND (Thuyet minh so 38). Van
de
hum
dOng
lien
tic
cita tang Clang ty phv thuerc vao ke hoach tang catmg thu hen
cac
khoan
Fong
nq,
quyet
toan
cac
cong

Tang 25, tea nha C.E.0, dutmg Pliant Himg, huyen Tir Liam
Bio cao thi chinh
Thanh ph6 Ha Nei, CHXHCN Viet Nam
Cho nam tai chinh ket that ngay 31 Mang 12 nam 2012
THUYET MINH BAO CAO TAI CHINH (Trep theo)
MAU SO B 09-DN
Cac thuyit minh nay la mat ba phan hop thanh yet c 'an chivy doc clang thai yei bao cao tai chinh kam theo
3.

AP DUNG HONG DAN ICE TOAN MOT
Ngay 24 thang 10 nam 2012, B6 Tai chinh da ban hanh Th6ng to s6 179/2012/TT-BTC ("Thong to
179") quy dinh viec ghi nhan, danh gia va xir ly cac khoin chinh lech ty gia trong doanh nghiep thay the
Thong to s6 201/2009/TT-BTC do BO Tai chinh ban hanh ngay 15 thang 10 nam 2009 ("Thong to 201").
Thong to 179 c8 hieu lvc thi hanh ke tir ngay 10 thang 12 nam 2012 va dugc ap dung tir nam tai chinh
2012. Th8ng to 179 quy dinh ve ghi rthan, danh gia va xfr 1S , cac khoan chinh leech t9+ gia vdi cac nghiep
vu phat sinh bang ngodi to va so du cac khoan mpc Wen to phat sinh tir ngay 1 thang 1 nam 2012 ye ca
ban la giong nhu huang dAn xis ly chinh leech ty' gia theo Chuan mgc ke toan Viet Nam s6 10. kill Ming
cua viec Tong Cong ty ap dung Thong to 179 den bdo cao tai chinh cho nam tai chinh ket the ngay 31
thang 12 nam 2012 dugc trinh bay tai Thuyet minh so 4.

4.

•••
411

TOM TAT CAC CHINH SACH KE TOAN CHU YEU
Sau day la cac chinh skh ke toan chit yOu
duce Tong COng ty ap dung tong viec lap bao cao tai chinh:

Li

den viec mua sam tai san tai chinh d6. Tai san tai chinh tem Tong Cong ty bao
gem tien va
cac khoan tuong ducmg tien, cac
khoan phai thu khach hang va phai thu khk, cac khoan du to ngin han
va dai han.
Cong no tai chinh

Tai ngay ghi /Man ban dau, Ming no tai chinh dugc ghi nhan theo gid g6c
tril di cac chi phi giao djch c6
quan trim tiep den viec phat hanh cong nq tai chinh d6. Cong
gOm cac khoan phai tra ngtrai ban va phai tra khk va cac khoan vay. ng tai chinh cua Tong Cong ty bao
Ddnh gib 41 sari ghi nhein ban dau

HiOn tai chug c6 quy djnh ye danh gid lai cOng co tai chinh sau ghi nhan ban S.
,

Tien va cac khoin Wong throng tien
Tien va cac khoan thong dircmg tien bao gem
tier' mat tai guy, cac khoan tier' gui khong Icy han, cac
khoan dau m ngin han, c6 kha nAng thanh khoan cao, de clang chuyen dei thanh tien va it reti ro lien quan
den viec bien &Ong gid tri.

c


TONG CONG TY CO PHAN XAY LAP DAU KHI VItT NAM
Tang 25, tea nha CEO, duong Pham Hung, huyen Tit Liem
Bio cao tai chinh
Thanh 06 Ha Nei, CHXHCN Viet Nam
Cho nam tai chinh ket thfic ngay 31 thing 12 nam 2012

hang ton kho cao han gia tri thuan c6 the thvc hien (lilac tai ngay
ket th6c Men c10 ke loan.
Tai sin &á dinh hiru hinh vi khan hao
Tai san c6 dinh hag hinh doge trinh bay theo nguyen gia trir gii tri
hao mon lily ke.
Nguyen gia tai san co dinh hftu hinh bao gem gii mua va toan be cac chi
phi khic lien quan trvc del) den
viec dui tai san vao trang thai san sang sir diking.

Ac

Nguyen gia tai san co dinh hfru hinh do tv lam, ty xay chmg bao g6m
chi phi xay Ming, chi phi san xuAt
thvc to phat sinh cOng chi phi lap dat va chay thin.

Ji

Tai san co dinh hilu hinh dugc khau hao theo phuang phap
&Ong thang dva tren tiled gian him dvng uric
tinh, met the nhu sau:
Nam 2012

Nha cira, vat kien &tic
May mac, thiet bi
Phucmg tin van tai
Thig hi van phong

SO Elam
5-25
5- 10

ty
ye chi phi di vay.

a


TONG CONG TY CO PHAN XAY LAP DAU KHI VItT NAM
Tang 25, tea nha C.E.O, duong Pham HUng, huyen lit Liem
Bio cao tai chinh
Thanh phi Ha Nei, CHXHCN Viet Nam
Cho nail) tai chinh ket thtic ngay 31 thang 12 nam 2012
THUYET MESH BAO CAO TAI CHINH (Tiep theo)
MAU SO B 09-DN
Cac thuyit minh nay la mot bq phan hop thanh viz can dugc cloc slang thel vai bao cao tai chinh kem theo
4.

TOM TAT CAC CHiNH SACH Kt TOAN CHU YEU (Tiep theo)
Thue tai san (Tiep theo)
Met khoan thue dugc xem la thue hoat Clang khi ben cho thue van dugc huemg phan len cac quyen lgi va
phai chiu rai ro ye quyen se him tai san. Chi phi thue hog tong dugc ghi nhan vao bdo cao ket qua hoat
Tang kinh doanh theo phuong phap duemg thang trong suet that gian thue. Cdc khoan tien nhan dugc
hoac phai thu sham tao dieu kien ky ket hap tang thue hoat clang cling dugc ghi nhan theo phuong phip
throng thang trong suet rhea gian thue.
Cac tai san di thue tai chinh dugc khau hao ten thei gian hflu Ming Sc tinh tuong to nhu ap clang yeti tai
san thuec so NM ctia fling Cong ty hoac tren thai gian di thue, trong truang hap thai gian nay ngan han,
cu the nhu sou:

121

C

chting khoan dugc trich lap theo cac quy Binh ve ke toan hien hank. Theo do,
Tong Cong ty dugc phep trich lap dy phang cho cac khoan dau to chung khoan to do trao dei c6 gia trj
ghi se cao bon gia thi truang tai ngay ket thin mien dp ke toast.
Cac khoan tra try& dai han
Cdc khodn chi phi tra frolic dai han bao

gem
dugc coi la c6 kha nang dem lai Iqi ich kinh togin trj cling cg, dung cg, linh kien loai nho dA xuit clang va

trong twang lai cho T6ng Cong ty vai thai han tit met nam
ha len. Cac chi phi nay dugc von
has clued hinh thirc cac khoan tra fru& dai han va dugc phan be, vao
bao cao ket qua host Ong kinh doanh, sir chmg phirong phap throng thing trong yang ba nam theo cac
quy dinh ke toan hien hanh.

or
NH

EL

Ei
#3,Z


TONG CONG TY CO PHAN XAY LAP DAU Kilt VI) T NAM
Tang 25, tea nha C.E0, throng Pham Hang, huyen Tir Liam
Rio cao tai chinh
Thad ph6 Ha Nei, CHXHCN Viet Nam
Cho nam tai chinh ket t h at ngay 31 Mang 12 nam 2012
THUYET MINH BAO CAO TAI CHINH (Tiep theo)

Xac dinh duck chi phi phat sinh cho giao dich va chi phi de' hoan thank giao dich cung
do.
cap dich vu
Doanh thu to hgp dong xay dung ciia Ring Cong ty dirge ghi nhan theo chinh sach ke toan cua Tiing
C6ng ty ye hgp ding xay dung (xem chi tiet duti day).

Lai tien girl dirge ghi nhan hen ca so din tich, dirge xac dinh ten
ap dung.

Lai to cac khoan dau to dirge ghi nhan khi Ping Ging ty c6 quyen

se du cac tai khoan tien gui va tai suit

nhan khoan lai.

Hup doi ng xay dung
Doanh thu va chi phi dia hgp ding xay clung dirge ghi nhan theo 2 truttng hgp sau:
(a) ThrOng hgp hgp dEng xay dung quy dinh nha thou dirge thanh toan theo
tien do ke hooch, khi ket qua
time hien hgp doing xay dung dirge
utt tinh mot each clang tin cay, doanh thu va chi phi lien quan den
hgp diing dirge ghi nhan tuong ting veri phin tong viec da hoan thanh do nha thin to xac dinh vao ngay
lap bao cao tai chinh ma khong phi ththic vao hOa don thanh Wan theo tien de
ke hoach da lap hay chua
va so tien ghi tren hea don la bao nhieu.
(b)
Throng hop hgp ding xay dung quy dinh nha thou dirge thanh toan theo gia tri khai lugrig thtrc hien,
khi ket qua thtrc hien hgp ding xay dung dirge xac dinh mtit each (fang tin cay va dirge khach hang xac
nhan, task
thi doanh thu va chi phi lien quan den hgp d6ng dirge ghi nhan tuong ting yin phan cling viec da



TONG CONG TY CO PHAN XAY LAP DAU Mil VIST NAM
Tang 25, tea nha C.E.O, bang Pham Hung, huyn Iii Liem
Thanh phi) Ha Nei, CHXHCN Viet Nam

Bio ego till chinh

Cho nam tai chinh ket thtic ngay 31 Mang 12 Min 2012

THUYET MINH BAO CAO TAI CH1NH (Tiep theo)

MAU SO B 09-DN

Cac thuyat minh nay la mat ba phan hop thanh va can dugc doc dong thai vai bao arm tai chinh kern theo

4.

TOM TAT CAC CHINH SACH ICE TOAN CHU YEU (Tiep theo)
Ngoai te
Trong nam, Tong Cong ty da ap dung phi hbi t6 Thong to 179 quy dinh ve ghi nhan, danh gia va xis 19
cac khoan chenh lech ty gid trong doanh nghiep thay the Thong to 201. Theo do, * nghiep vp phat sinh
bdng cac loai ngoai to dugc chuyen doi theo ty gia tai ngay phat sinh nghiep vp. S6 du cac khoan mpc
tien to ce g6c ngoai to tai ngay ket tic nien de ke toan dugc chuyen doi theo ty gia mua tai ngay nay do
ngan hang thucmg mai not Ring Cong ty ma tai khoan ding be). chenh lech ty gia phat sinh va chenh
Lech ty gia do danh gia lai s6 du cac khoan mac tien to c6 goc ngoai te dugc hach toan vao bao cao ket
qua hoat clang kinh doanh. Lai chenh lech ty gia do danh gia lai cac s6 du cac khoan mac c6 gik ngoai to
tai ngay ket thfic nien dO ke toan khong dugc dimg chia cho co dong. Thong to 179 quy dinh ye ghi
than, daft gid va xir 19 cac khoan chenh lech ty gia vai cac nghiep vp phat sinh bang ngoai va so du
cac khoan mpc tien to phat sinh to ngay 01 thong 01 Ram 2012 ye ca ban la gi6ng thu hag dan xir 19

xac
Binh ten ca sec u6c tinh cia Ban Ving Giarn d6c ve cac khoan chi phi
can thiet de thanh Wan nghia vo
nq nay tai ngay ket that nien de, ke toan.
Thue
Thue thu nhap doanh nghiep the hien tang gia tri cia s6 thue
phai tra hien tai va soc thue hoan
56 thue phai tra hien tai dugc tinh doa tren
thu nhap chin thue trong nam. Thu nhap chiu thue khac vii
nhuan thuan
dugc irinh bay tren bao cao ket qua hoat dOng kinh doanh vi thu nhap chiu thud khong
bao gam
cac khoan thu nhap hay chi phi tinh thue hoac dugc khAu tra. trong cac nam khac (bao gom ca 18
mang sang,
neu cd) va ngoai ra khong bao gOm
cac chi tieu khong chiu thue hoac khong dugc khau
Thue thu nhap hoan lai dugc Mill tren cac khoan chenh lech giaa gia tri ghi
so va ca sa tinh thue thu
nhap cia cac khoan moc tai sari hoac Gong nq tren bao cao tai chinh va dugc
ghi
than theo phucmg phap
bang can dti ke toan. Thue thu nhap hoan lai phai tra phai dugc
ghi than cho Mt ca cac khoan chenh lech
tam thai con tai sari thue thu nhap hoan lai chi dugc
ghi nhan khi chic chin c6 di lqi rilman tinh thue
trong tuong lai de khAu trir cac khoan chenh lech tam thin.
Thue thu nhap hoar) lai dugc xac dinh theo thue
suet do tinh se ap dfmg cho nam tai san dugc
thu hed hay
phai

khi cac tai san thue thu nhap hob lai va ng thud thu nhap hoan lai phai tra lien quan ton thue thu nhap
doanh nghiep dugc quan ly bei ding met co quan thue va Tong Cong ty co du dinh thanh toan thue thu
nhap hien hanh tfen co se thuan.

Viec xac dinh thue thu nhap cua T8ng Cong ty can cfr vao cac quy dinh hien hanh ve thue. Tuy nhien,
nhibig quy clink* thay doi theo timg thei ky va viec xac dinh sau cling ve thue thu nhap doanh nghiep

• *(

Cac loai thue khic dugc ip Ming theo cac luat thue hien hanh tai Vi't Nam.

ii

thy thuOc vao k& qua kiem tra cua cu quan thue co tharn quyen.

2
5.

DIEU CHINH HOI TO BAO CAO TAI CHINK DA DUVC PHAT HANK
Theo yeti cAu cua Kiem toan Nha nuoc tai bao cao kiem toan ngay 18 thang 10 nom 2012, Ban TEng
Giam dee Thug Ging ty da diEu chinh hoi to bao cao tai chinh Min 2011 cho pha hop veri kien nghi cua
KiEm toan Nha mac. Cac khoan dieu chinh chit' yeti bao gem:
- Tang khoan trich lap du pheing din to tai chinh dai han va chi phi tai chinh yeti s6 tien 125.391.607.458
VND chit yen do TEng Cory ty chua rich lap clix phong tau to tai chinh dai han vao Ging ty Co phAn Xi
mang Ha Long do khoan 16 caa CEng ty nay nam tong ke hoach 10 3 nam ke to ngay Nha may xi mang
di vao boat deng.
- Tang phai thu khac veri se) tien 4.797.771.729 VND, tang gia von hang ban voi
s6 tien 47.977.717.289
VND, tang phai tra ngueri ban vOi s6
tien 52.775.489.018 VND lien quan den viec diet' chinh giam gid


TONG CONG TY CO PHAN XAY LAP DAU KHI VIET NAM
Tang 25, tea nha C.E.O, dueng Pham Wing, hu* Tit Li8m
Bio cio tai chinh
Thanh 06 Ha Noi CHXHCN Vi4't Nam
Cho Min tai chinh ket thoc ngay 31 Mang 12 Mtn 2012
,

THUYET MINH BAO CAO Tit CH1NH (Tiep theo)
MAU SO B 09-DN
Cac thuyAt mink nay la mot b0 phan hop thanh viz can duce doe clang that vai bao coo tat chinh kem theo
5.

DIEU CHiNH HOT TO BAO CAO TAI CH1NH DA DOC PHAT HANH (Tiep theo)
Anh huong clia cac dieu chinh nay nhu sau:
Don Nit: VND
BANG CAN 061 ICE TOAN
31/12/2011
Truk dieu chinh
TAI SAN NGAN HAN
Cac khoan phai thu ngin han khdc
Hang tan kho
Thue gia tri gia tang &rut khau tit
Thud va cac khoin khac phai thu NM
flute
TAI SAN DM HAN
Chi phi xay dung ca ban db dang
Dv pheng giarn gia cau to tai chinh dai
han
Tai san thue thu nhap hoan lai


141.037.462.452
(94.266.225.226)

15.030.542.964
(125.391.607.458)

156.068.005.416
(2 19.657.832.684)

1.563.276.545

2.483.902.653

4.047.179.198

32 5.881.160.849
1 .892.637.414.691
35.303.790.9M
10.223.170.006
340.683.699.114
257.134.937.133

52.695.489.018
11.131.188.418
(7.125.600.147)
(1.669.800.000)
556.948.994
53.109.684.418


Chi phi thue thu nhdp doanh nghiep hien
hanh
(Thu nhdp) thuE thu nhdp doanh nglil4
hoan lai
Lgi nhuan sau thue thu nhdp doanh
nghiep

Mm 2011
Trirdrc dieu chinh
3 .610.642.810.590
3 .2 58.734.661.930
323.132.507.098
2 01.606.509.577
2 70.326.662238
2.677.906.126
8.608.856.071

(11.131.188418)
4 2.024.071.883
2 .416.989.560
125.391.607.458
( 1 .703.196.000)
992.727.273
(8 .608.856.071)

3 .5 99.511.622.172
3 .3 00.758.733.813
325.549.496.658
32 6.998.117.035
2 68.623.466.238

BAO CAO LUt CHUYEN TIEN TE

1.Lgi nhuan tnrgc thug
2. Dieu chinh cho cac khoan:
Cac khoan dg ph6ng
3. Lqi nhuan tir hoat Ong kinh doanh
tusk thay dai van hru clang

Thay d61 cac khoan phai thu
Thay hang t6n kho
Thay dal cac khoin phai tra (thong bao
gam la; vay phai tra va thue thu nhap
doanh nghiap phai nap)
6.

Mm 2011
Trutt thin chid
203.883.705.863

(173.433.954.926)

Mm 2011
Sau diet' chinh
30.449.750.937

79.293.687.604
111.037.533.581

125.391.607.458
(48.042.347.468)


1.193.411.786
175.429.955.781
60.000.000.000

8.209.850.975
141.032.098.265
65.000.000.000

236.623.367.567

214.241.949.20

Cdc khoan tuong diking
the hien
tien giri c6 Icy han 1 thang tai Ngan hang Throng mai )
CO phan Dai Dining - Chitin
nhanh
Thankhoan
Long.
7.

DAU TU NGAN HAN
31/12/2012

VND

31/12/2011
VND


VND

31/12/2011
VND

33 7.048.552.452
16 5.835.488.837

29 8.918.500.058
9 9.443.932.644

5 02.884.041.289

3 98.362.432.702

PHAI THU KHACH HANG

Phai thu cac ben lien quan
Phai thu cac ben khk

4


TONG CONG TY CO PHAN XAY LAP DAU KHI VItT NAM
Tang 25, tea nha CEA), throng Pham HUng, huyen Tit Liem
Bao cao tai chinh
Thanh pile Ha Nei, CHXHCN Viet Nam
Cho nam tai chinh ket the ngay 31 thane 12 nam 2012
THUYET MINH BAO CAO TAI CHINH (Tiep theo)
MAU SO B 09-DN


318.776.420.540
206.937.767.821
137.484.812.292
85.367.879.885
29.646.872.182
188.113.486.094
331.772.710.742

3.671.797.176.920

1.298.099.949356

(*) Khoan Ira tnrec cho lien danh
nha than Sojitz va Dealim 1 ten quan den hop ding
Nha may Nhiet dien Thai Binh 2.
mua thiet hi do an

10. CAC KHOAN PHAI THU NGAN HAN 'MAC

Cling ty Co AA)) 'Chad son Lam Kinh
Ong ty Co phan Dau to Xay lap Diu khi Sai Gen
°big ty CO phan Dau to Ha tang va DO thi Dau khi
Ong ty CO phan Dau to Xay dung Thuong mai Dau khi - IDICO
Tang Cling ty CO phan Dich va Ky. gas
Diu khi - PTSC
Ling Cling ty Xay lap Dau khi Nghe An
Cong ty TNHH VNT
Ong ty CO phan Dau to, Xay dung va Thuong mai An Thinh Phat
Cong ty CO phan Top doan Dai arcing

1 66.198.719.094
11 8.295.555.492
1 09.683.203.889
1 13.850.000.000
1 13.850.000500
98.777.387.739
96.860.021.742
65.215.840.000
54.000.000.000
34.500.000.000
33.805.997.863
37.247.261.205
27.075.990.000
27.075.990.000
21.328.869.681
2 6.179.097.064
2 0.400.000500
5.100.000.000
17.226.972.263
1 6.630.270.000
15.396.031.570
1 5.396.031.570
15.000.000.000
13.528.689.385
13.500.000.000
12.423.479.775
12.423.479.775
10.410.594.852
1 72.987.110.545
7 .968.124.019

THUYET MINH 13A0 CAO TAI CH1NH (Thep theo)
Cric thy& minh nay la mot bq phein horithanh va cdn duvc doe

MAU SO B 09-DN
clang that voi bao ccio tai chinh kem theo

11. HANG TON KHO

Chi phi san xuAt, kinh doanh do dang

31/12/2012
VND

31/12/2011
VND

356.576.818.140

298.975.161.931

356.576.818.140

298.975.161.931

Chi phi san xuk,
kinh doanh db dang la chi phi cat ding trinh dang xay dung
dO dang, tai ngay
31/12/2012, chi phi san xuat der dang chi tiet theo cac cling trinh nhu sau:

Nha may Nhiet dien (NMND) Thai Binh 2

KY cage, ky qujI ngan han (*)
Tling ci)ng

8 .409.227.473
1 . 68 1.380.553.077
1 .689 .789.780.550

2 1.452.926,134
1 15.291.438.076
123 .245.146.880
29 8.975.161.931

31/12/2011
VND
1 0.812.754/83

50.000.000
10 .861754.283

C

(*) Ky ewe, ky guy
ngan ban bao gam

s6 ti6n 1 .665 .609.000.000 VND la so
tien
ky guy
mg ang
L/C
nhap

CO phan Ngoai thircmg Viet Nam.
13.

TAI SAN CO DIN! HUh HSI
Nha
vit kiln true

Miy m6c,
thief b .
VND

Pinning
van tai
VND

27.959.629.695
-

1 .936.919.387

428.040.720

1 3.186.197.378
7 .197.742.726

1 8.651.778.127

424.959.932

61.734.524.587

Tai ugly 31/12/2012

GIA TRI HAO MON LUY KE
Tai ngay 01/01/2012
Khan hao trong
Thad 1Y, nhugng ban
Tai ngay 31/12/2012
GIA TRI CON LAI
Tai ngay 31/12/2012

2.925.520.468
1.808.070.576
4.733.591.044

23.226.038.651

1.220.969.980
315.747.401
1.536.717.381

828.242.726

Thiet bi
sp
i hes_
VND

5.131.311.654

TO

Noi thanh lip
va boat Ong

1 COng ty Ca phin Xay lap Diu khi Mien
1)a NAng
Trung (PVC-MT)
2 Ong ty Co phin ray lip Dunng 6ng Be
Ba
Vting
chfra Diu khi (PVC-PT)
Tau
3 Cong ty CO phin Xay dung Cong nghiOp vi Ba Ria - Wing
Dan dung DAu khi (PVC-IC)

tl

76.500.000.000

51%

102.000.000.000

51%

153.000.000.000

51%

Tau
Ba Ria - VI-mg

Ha NOi

203.793.940.000

76%

Thai Binh

325.000.000.000

72%

Ha NOi

201.637.505.565

36%

12 Ging ty Ca phin Diu to Ha tin va DO thi
Diu khi (PVC-Petroland) (i)

Thank pha
Ha Chi Minh

367.502.605.998

36%

13 Ging ty Co pit Diu to Xay lip Diu khi
Duyen Hai (PVC-Duyen Hai) (i)

8 Ong ty Co phAn Diu tv ray lip Diu khi
Thank Boa (PVC-Thanh HO) (i)
9 Cong ty Co phan Bat ding san Xay lip Diu
khi Viit Nam (PVC-Land)
10 Ong ty Co phin Diu to va Thong mai
Diu khi Thai Binh (PVC-Thai Binh)
11 Ging ty CO phin Diu khi Bong DO (PVCDeng DO) (f)

15 COng ty Co phin Khach san Lam Kinh
Ting cong

(i)

Ti Ig T5, I§ men
Gii Iii von gop tai phin six
bieu quy&
ngly 31/12/2012
hire
% Hont dOng chinh
VND
%
51% Kay lip, kinh doanh bit
(long sin
51% Xay lip, kinh doanh bit
dung sin
51% Xiy lip, sin xuat cong
nghiep, kin') doanh bit

IM
p

Theo danh gia caa Ban Tang Giam cric TOng Cong ty, mac du tS , le
quyen bih quyen ctia Tang Cong ty
nh6 han hoac bang 50% tai PVC-FIN, PVC-ME, PVC-Thanh Hoa, PVC-Dong Do,
PVC-Duyen Hai nhung Tong Cling ty van co quyen kiem seat cac can ty nay thOng c PVC-Petroland va
J ua quyen chi phOi
cac chinh sack tai chinh va hoat dOng; giao va danh gia viec thgc hien ke hoach san xuat kinh doanh hang
nam; h6 tra y8 citing viec, cac hop clang xay lap ,
thf truang, tai chinh. Theo Nghi quyet s6 1928/NQDKVN ngay 11 thang 8 nam 2010
dm Tap down Dau Ulf Viet Nam ve viec "Thong qua chn tnrcmg thgc
hien Phucmg an tai cau true tong the
Ding C6ng ty Co phan Xay lap Dan khi Viet Nam" va Nghi quyet s6
491/NQ-XLDK ngay 14 thang 6 nam 201 I cua HOi clang Quan trj Tang Cong ty ve viec "Phe duyet
danh
muc
cac don vi thanh vien cua TOng Ging ty CO phan Xay lap Dan khf Viet Nam", Tang Cong ty duy tri
cac cong ty nay la nham cac cong ty con thuOc linh voc san xuat cong nghiep,
nay lap va kinh doanh bat
dOng san. Cac cling ty not tren dugc xac Binh la cong ty con va dirge hop nhat vao
bao cao tat chinh hap
nhat caa TOng Cong ty.

tt

N
;.(


TONG CONG TY CO PHAN 'ay LAP DAU KHI VI4T NAM
Tang 25, tea nha C.E.O, dueng Pham Hang, huyen Tit Liem
Bao cao tai chinh

N

DAD TU. VAO CONG TY LIEN KET

tF
31/12/2012
VND
332.688.907.055

Dau tu van cac tong ty lien ket

31/12/2011
VND
671.188.907.055

Thong tin chi tiet ve cac tong ty lien ket cua Tong Cong ty tai 31/12/2012 nhu sau:
Ty le
phin sit
hie

Noi think 4p
va hogt Bang

Gig tri van gap tai
nay 31/12/2012
VND

Coq ty C6 phin Thiel ke Quac to HeerimPVC

HA NOi

HO NOi

20.000.000.000

50%

5

C8ng ty Co phin Be tang Du ting Me PVCFECON

HO Nam

37.500.000.000

25%

6

Tang ang ty Xay lip Diu khi Nghe An
(PVNC)

Nghe An

55.000.000.000

23%

23% Xay lip, kinh doanh bat
clang san



N

Ging ty Co phin Dan tu Xay lap Diu khf
SAi Gon ( PVC-SG)
Ging ty C6 phin Diu to Thuong mai Diu
khi SOng DA (PVSD)
Tung rang

332.688.907.055

44% Thiet Ice guy hooch tang
mat bang, thief ke kien
26% Kinh doanh vat tu thief bi
nganh dian, co On
27% Kinh doanh djch vu to
van bat (tang san
50% TM& ke va thi yang a&
Gong trinh xay dung
25% San nit ding nghiap

xuit ding