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CPA H A N O I JiicA
^ BAO CAO TAI CHINH HgfP NHAT DA DlTQC KIEM TOAN ^
CUA C O N G T Y CO PHAN X A Y DUlVG 47
Cho nam tai chinh ket thiic ngay 31/12/2012
Kem theo
BAO CAO KIEM TOAN DOC LAP
CONG TY KIEM TOAN VA K i TOAN HA NOI THANH VIEN HANG KIEM TOAN ALLIANCE OF INTER-CONTINENTAL ACCOUNTANTS
Tru sochinh: So 3, ngo 1295, dircmg Giai Phong, P. Hoang Lift, Q. Hoang Mai, TP. Ha Noi DT: (84) 4 3974 5080/81/82 * Fax: (84) 4 3974 5083 Email: [email protected] * Website: www.cpahanoi.com
CONG TY C 6 PHAN X A Y DUTVG 47 Try so*: S6 8 dirong Bien Cirong, thanh pho Quy Nhon, finh Binh Dinh
Dien thoai: 056 3522 166 -Fax:056 3522 316
BAO CAO TAI CHINH HgfP NHAT DA DlTOC KIEM TOAN
CUA CONG TY CO PHAN X A Y DUTSfG 47
Cho nam tai chinh ket thiic ngay 31/12/2012
Kem theo
BAO CAO KIEM TOAN DOC LAP
Duac kiem todn hoi:
C O N G T Y TNHH KIEM TOAN V A K E T O A N HA NOI So 03, ngo 1295, dirang Giai Phong, quan Hoang Mai, thanh pho Ha Noi
Tel: (84 4) 9745081/82 Fax: (84 4) 9745083 Ha noi, thang 03 nam 2013
MUC LUC
STT Noi dung Trang
1 B^o c o cfia HQI dong quan tri va Ban Tong Giam doc 2 - 3
2 Bao c o kiem to^n 4 - 5
3 B^o cdo tai chinh h^p nhat da du*Q'c ki€m toan
Bang can doi ki todn h<^ nhdt tai ngay 31/12/2012 6-7
Bdo cdo kit qua hoat dgng kinh doanh hgp nhdt nam 2012 8
Bdo cdo liru chuyen tien te h(rp nhdt nam 2012 9
Ban thuyet minh bdo cdo tdi chinh h(?p nhdt nam 2012 10-31
-1 -
CONG T Y C O PHAN X A Y Dl /NG 47 Dia chi: S6 8 Bien Cuong - Quy Nhan - Binh Dinh Dien Ihoai: 056 3522 166 Fax: 056 3522 316
B o cdo tdi chinh Cho nam tai chinh
k§t thuc ng^y 31/12/2012
BAO CAO CUA BAN TONG GIAM DOC
Ban T6ng Gidm 66c Cong ty c6 phan Xay dung 47 trinh bdy bdo cdo cua minh va bdo cdo tdi chinh h(?p nhdt cua Cong ty cho ndm tai chinh ket thuc ngdy 31 thdng 12 ndm 2012.
Khai qudt ve Cong ty
Cong ty c6 phdn Xay dung 47 (sau day ggi tit la "Cong ty") tikn than la Cong ty Xay dung 47 dugc chuyen d6i tu doanh nghiep Nha nu6c theo Quylt dinh s6 4411/2001/QD/BNN-TCCB ngdy 08/12/2001 ciia BO truong Bo Nong nghi?p va Phdt triin nong thon. Cong ty hoat dong theo Gidy chijng n h ^ ddng ky kinh doanh s6 3503000064 do Sd hoach Bhu tu tinh Binh Dinh cdp ngdy 27 thdng 6 ndm 2005, thay d6i Idn thur 12 ngdy 01 thdng 08 ndm 2012, ma s6 Ddng ky doanh nghiep cua Cong ty thay d6i s6 4100258747. Theo d6;
Try so chinh cua C6ng ty: S6 8, dubng Bien Cuong, thdnh ph6 Quy Nhon, tinh Binh Dinh. V6n diau 16 cua Cong ty : 80.000.000.000 d6ng. Bdng chtJ : Tdm muai ty d6ng chSn.
Hoat dpng chinh cua Cong ty: Xay d\cng cdc cong trinh ky thudt dan dung, bao gOm cdc cong trinh thuy loi , thuy dien; Xdy d\mg nhd cdc loai (Xay dung cong trinh cong nghiep, dan dung); Hoat dOng xdy dumg chuy8n dung khdc (Thi cong khoan phut viJa, x u ly nhn va than cong trinh); Khai thdc dd, cdt, soi, ddt set; Ki6m tra vd phan tich ky thuat (Dich vu thi nghiem ki§m tra do b^n co hoc, be tong kk cdu); Dich vu dieu hanh tua du lich (Kinh doanh 10" hdnh noi dia vd quoc te, cdc tua dich vu du lich
khdc); Dich vu ho tra lien quan den qudng bd va to chuc tua du lich (To chiic hoi nghi, hoi thdo); Dich vu tdm hai massage va cdc dich vu tdng cuong sue khoe (trir hoat dong thk thao);
Hoi dong quan tri va Ban T6ng Gidm doc tai ngay lap bao cao tai chinh hop nhat: %
Cdc thanh vien cua H§i d6ng qudn tri bao gom:
H q vd ten Chixc danh Ngay b6 nhigm
Ong Nguyin Luang A m Chu tich Ngay 23 thdng 5 ndm 2010 -Ong Nguyin Vdn Ton Ph6 Chu tich Ngay 23 thang 5 ndm 2010 C Ong Le Vdn D6ng Uy vien Ngay 23 thang 5 nam 2010 -AC Ong Dinh Tdn Duong U y v i e n Ngay 23 thdng 5 ndm 2010 Ong Pham Vdn Nho Uy vien Ngdy 23 thdng 5 nam 2010 •
Cac thanh vien cua Ban T6ng Giam doc bao g6m: ^
Ho va ten Chu-c danh Ngay bo nhiem
Ong Nguyin Luang A m T6ng Gidm d6c Ngdy 01 thang 7 ndm 2005 Ong V u Xuan Chinh Ph6 T6ng Gidm d6c Ngay 01 thang 7 ndm 2005 Ong Le Van D6ng Pho T6ng Gidm d6c Ngay 01 thdng 7 nam 2005 Ong Dinh Tdn Duong Pho T6ng Gidm d6c Ngay 01 thang 7 ndm 2005 Ong Nguyin Due Thdi Pho T6ng Gidm d6c Ngay 01 thdng 7 nam 2005 Ong Nguyin Van Ton Pho T6ng Giam d6c Ngay 01 thang 7 nam 2005 Ong Duong Minh Quang Ph6 T5ng Gidm d6c Ngdy 01 thdng 01 ndm 2012
- 2 - ,
CONG T Y C O PHAN XAY DV NG 47 Dia chi: S6 8 Bien Cuong - Quy Nhan - Binh Dinh Dien thoai: 056 3522 166 Fax: 056 3522 316
Bdo cdo tai chinh Cho ndm tdi chinh
kk thuc ngay 31 /12/2012
Kiem toan vien
Cong ty T N H H Ki6m todn vd K§ todn Hd Noi Id Cong ty ki§m todn c6 du ndng luc dugc lira chgn thuc hien k i l m todn bdo c^o tdi chinh ndm 2012 cua Cong ty.
Cac su- kien trong nam tai chinh
Ddu tu vao Cong ty lien kk (Cong ty c6 phdn Thuy dien Vdn Phong) v6i ty le ndm giD theu cam kk I a 3 0 % v 6 n d i § u l e .
Cong bo tr6ch nhifm ciia Ban T^ng GJHm txM ym »i4o cHo m ohinh
Ban Tong Gidm doc Cong ty chiu trdch nhi?m ve viec lap bdo cao tai chinh h(?p nhat phdn anh trung thuc, hop ly tinh hinh tai chinh, k i t qua hoat dpng kinh doanh vd tinh hinh luu chuyin t i ln te cua Cong ty trong ndm. Trong qud trinh lap bdo cdo tdi chinh. Ban T6ng Gidm d6c Cong ty khdng dinh nhimg van de sau day:
• Lira chon cdc chinh sdch k§ todn thich hgp va dp dung cdc chinh sdch ndy mot cdch nhdt qudn; • Dua ra cdc ddnh gid vd d\ dodn hgp ly vd than trgng; • L^p va trinh bay cdc bdo cdo tdi chinh hgp nhdt tren co so tuan thu cdc chudn muc k l todn, c h i dg k l todn va cdc quy dinh c6 lien quan hi^n hdnh; • Lap cac bao cdo tai chinh hgp nhdt dya tren co sd ho^t dong kinh doanh Mn tyc. Cong ty t i l p tuc hoat dong va thuc hien ki hoach san xudt kinh doanh cua minh trong ndm tdi chinh tilp theo; • Cdc s6 k l todn dugc Imi giiT d l phan dnh tinh hinh tai chinh cua Cong ty, voi mure do trung thuc, hgp ly tai b i t cur thcri d i lm ndo vd ddm bdo rdng bdo cdo tdi chinh hgp nhdt tudn thu cdc quy dinh hien hdnh cua Nhd nuoc. D6ng th^i c6 trdch nhiem trong viec bdo dam an todn tdi san cua Cong ty va thuc hien cac bien phdp thich hgp d l ngdn c h ^ , phdt hien cdc hanh v i gian Ian va cdc vi pham khdc; • KI tu ngay ket thuc ndm tdi chinh d in ngay lap Bdo cdo tai chinh hgp nhdt, chung toi khdng dinh rdng khong phdt sinh bit ky mOt su kien ndo co th i anh huong ddng ke d i n cdc thong tin da dugc trinh bdy trong Bdo cdo tai chinh hgp nhdt va anh huong tai hoat dpng cua Cong ty cho ndm tai chinh t i lp theo.
Ban T6ng Gidm d6c Cong ty cam k i t rdng bdo cdo tai chinh hgp nhdt dd phdn dnh trung thuc va hgp ly tinh hinh tai chinh cua Cong ty tai thai d i l m ngay 31 thdng 12 ndm 2012, ki t qua hoat dong kinh doanh vd tinh hinh luu chuyin tien te cho ndm tai chinh k i t thuc cung ngay, phu hgp v ^ i chudn muc, c h i do k l todn V i ^ t Nam vd tuan thu cdc quy dinh hien hanh co li8n quan.
/^CP A ^ CONG TY KIEM TOAN VA KE TOAN HA NOI ^ H A N O I J /
M E M B E R OF A L L I A N C E OF INTER-CONTINENTAL ACCOUNTANTS
Tru so chinh: So 3, ngo 1295, ducmg Giai Phong, R Hoang Liet, Q. Hoang Mai, TP Ha N6i DT: (84) 4 3974 5080/81/82 * Fax: (84) 4 3974 5083 Email: [email protected] Website: www.cpaiianoi.com
JLicA Ha noi, ngay 18 thdng 03 nam 2013
So: 9^/BCKiyCPA HANOI
BAO CAO KIEM TOAN Ve Bdo cdo tdi chinh hap nhat ndm 2012 cua Cong ty Co phdn Xdy dimg 47
Kinh gin: HOI DONG QUAN TRI VA BAN TONG GIAM DOC CONG TY CO PHAN XAY DUTVG 47
Chung toi da kiem toan Bao cao tai chinh hgp nhat nam 2012 cua Cong ty Co phan Xay dung 47
dugc lap ngay 15 thang 03 nam 2013 bao gom: Bang can doi ke toan hgp nhdt tai ngay
31/12/2012, Bao cao ket qua kinh doanh hgp nhat, Bao cao luu chuyen tien te hgp nhat va Ban
thuyit minh bao cao tai chinh hgp nhat cho nam tai chinh ket thuc cung ngay dugc trinh bay tu
trang 06 d in trang 31 kem theo.
Trach nhiem cua Ban Tong Giam doc va ciia Kiem toan vien
Viec lap va trinh bay bao cao tai chinh hgp nhdt nay thuoc trach nhiem cua Ban Tong Giam doc
Cong ty. Trach nhiem cua chung toi la dua ra y k i l n ve cac bao cao tai chinh nay can cu tren ket
qua kiem toan cua chung toi.
Ca so* y kien
Cong viec k i l m toan cua chung toi dugc t i ln hanh theo cac chuan muc kiem toan Viet Nam. Cac
chuan muc va quy che nay yeu cau cong viec kiem toan phai lap ke hoach va thuc hien de co su
dam bao hgp ly rdng bao cao tai chinh hgp nhdt khong con chua dung cac sai sot trong yeu.
Chung toi da thuc hien viec kiem tra theo phuong phap chgn mau va ap dung cac thu nghiem can
thiet, thu thap cac bdng chung xac minh nhijng thong tin trong bao cao tai chinh hgp nhat; danh
gia viec tuan thu cac chudn muc va ch i do k l toan hien hanh, cac nguyen tac va phuong phdp ke
toan dugc dp dung, cac uac tinh va xet dodn quan trgng cua Ban Tong Giam doc cung nhu each
trinh bay t6ng quat cac bao cao tai chinh hgp nhdt. Chung toi cho rdng cong viec kiem toan cua
chung toi da dua ra nhijng ca sa hgp ly de lam can cu cho y kien cua chung toi.
Y kien Kiem toan vien
Theo y kien chung toi, xet tren cac khia canh trong yeu thi Bao cao tai chinh hgp nhat cua
Cong ty Co phan Xay dung 47 cho nam tai chinh ket thuc ngay 31/12/2012 da:
a) Phan anh trung thuc va hgp ly tinh hinh tai san, cong ng va nguon von chu sa hiiu cua Cong
ty tai thai diem hgp nhit ngay 31/12/2012 cung nhu ket qua hoat dong kinh doanh hgp nhdt
va tinh hinh luu chuyen tien te hgp nhdt cua Cong ty cho nam tai chinh k i t thuc cung ngay;
b) Phu hgp vai Che do ke toan, Chuan muc ke toan Viet Nam va cac quy dinh phap ly c6 lien
quan din viec lap va trinh bay Bao cao tai chinh;
Bao cao nay dugc lap thanh 07 ban bdng tieng Viet, cac ban co gia tri phap ly nhu nhau.
Cong ty Co phan Xay dung 47 giu 06 ban, Cong ty T N H H Kiem toan va k l todn Ha Noi giu 01
ban.
CONG TY TNHH K I E M TOAN VA K E TOAN HA NQI
C O N G T Y C O P H A N X A Y D ^ T N G 47
Dja chi: S6 08 duong Bien Cucmg, thanh ph6 Quy Nhan, tinh Binh Dinh Bao cao tai chinh
Cho nam tai chinh ket thuc ngay 31 /12/2012
B A N G C A N DOI K E T O A N H O P N H A T Tai ngay 31/12/2012
Dan vi tinh: ddng
Tai san Ma so Thuyit minh So cuoi n3m So dau nam
(1) (2) (3) (4) (5)
A. Tai san ngan han 100 1.118.760.920.489 913.390.947.510 I. Tien va cac khoan tuong duong tien 110 196.900.661.170 107.768.023.601 l . T i l n 111 V.Ol 36.900.661.170 77.768.023.601 2. Cac khoan tuong duong tien 112 160.000.000.000 30.000.000.000 11. Cac khoan dau tu* tai chinh ngdn han 120 - -III. Cac khoan phai thu 130 449.757.206.558 445.738.637.801 1. Phai thu khach hang 131 V.02a 373.640.345.411 390.225.064.352 2. Tra truoc cho nguoi ban 132 V.03 62.099.756.194 43.262.734.802 3. Cac khoan phai thu ngdn han khac 138 V.04 14.017.104.953 12.250.838.647 4. Du phong cac khoan phai thu kho doi (*) 139 IV. Hang ton kho 140 461.360.971.346 354.836.085.228 1. Hang t6n kho 141 V.05 461.360.971.346 354.836.085.228 V. Tai san ngan ban khac 150 10.742.081.415 5.048.200.880 1. Chi phi tra truoc ngdn han 151 V.06 17.181.000 6.956.909 2. Thue GTGT con duoc khau tru 152 V.07 7.223.736.455 10.986.363 3. Cac khoan thue phai thu Nha nuoc 154 V.08 37.166.827 3.925.639 4. Tai san ngan han khac 158 V.09 3.463.997.133 5.026.331.969 B. Tai san dai han 200 483.942.800.644 400.454.749.460 I. Cac khoan phai thu dai han 210 388.423.040 -1. Phai thu dai han cua khach hang 211 V.02b 388.423.040 -II. Tai san co djnh 220 432.815.345.636 364.264.571.686 1. Tai san co djnh huu hinh 221 V.IO 400.954.695.209 352.490.859.973 - Nguyen gia 222 741.192.046.668 645.182.512.279 - Gia tri hao mon luy ke (*) 223 (340.237.351.459) (292.691.652.306)
2. Tai san co dinh v6 hinh 227 V . l l 17.057.975.335 11.405.246.056 - Nguyen gia 228 17.623.668.290 11.911.730.290
- Gia trj hao mon luy ke (*) 229 (565.692.955) (506484.234)
3. Chi phi xay dung co ban do dang 230 V.12 14.802.675.092 368.465.657
III. Bat dong san dau tu' 240 - -IV. Cac khoan dau tu* tai chinh dai han 250 V.13 48.849.000.000 31.800.000.000
1. Ddu tu vao cong ty lien kit, lien doanh 252 V.13.1 8.849.000.000 31.800.000.000
2, Ddu tu chung khoan dai han khac 258 V.13.2 40.000.000.000 -V, Tai san dai han khac 260 1.890.031.968 4.390.177.774 1. Chi phi tra truoc dai han 261 V.14 - 3.091.285.774
2. Tai san dai han khac 268 V.15 1.890.031.968 1.298.892.000
VI . Lgi the thuong mai 269 - -Tong cgng tai san 270 1.602.703.721.133 1.313.845.696.970
(Cdc thuyit minh tic trang 10 din trang 31 Id mot bo phdn hap thdnh ciia Bdo cdo tdi chinh) 6
C O N G TY C O P H A N X A Y DV'NG 47 Dia chi: So 08 duang Bien Cirong, thanh pho Quy Nhon, tinh Binh Dinh
Bao cao tai chinh Cho nam tai chinh
kk thuc ngay 31/12/2012
B A N G C A N D O I K E T O A N H Q P N H A T Tai ngay 31/12/2012
(Tiep theo) Ban vi tinh: dong
Nguon von Ma so Thuyet minh So cuoi nam So dau ndm
(I) (2) (3) (4) (5) A. Ngf phai tra 300 1.445.051.388.546 1.158.747.904.101 1.N9'ngan han 310 1.078.621.683.942 858.961.811.848 1. Vay va ng ngan han 311 V.16 469.489.182.838 562.938.811.070 2. Phai tra nguoi ban 312 V.17 153.233.483.286 201.949.093.138 3. Nguoi mua tra tien trucrc 313 V.18 404.931.018.557 24.995.377.849 4. Thue va cac khoan phai ngp Nhd nu6c 314 V.19 3.667.840.088 24.788.337.685 5. Phai tra nguoi lao dong 315 31.605.418.186 32.104.220.768 6. Chi phi phai tra 316 - -7. Cac khoan phai tra, phai npp ngdn han khac 319 V.20 14.622.314.355 11.005.268.645 8. Quy khen thuong, phuc lgi 320 1.072.426.632 1.180.702.693 II. dai han 330 366.429.704.604 299.786.092.253 1. Vay vangdaihan 334 V.21 366.429.704.604 294.785.657.770 2. Du phong trg cdp mdt viec 1dm 336 - 5.000.434.483 B Von chu SO" hfru 400 155.517.901.989 153.110.506.944 I. Von chu so hull 410 V.22 155.517.901.989 153.110.506.944 1. Von dau tu ciia chu so huu 411 80.000.000.000 80.000.000.000 2. Thang du von co phan 412 23.467.650.000 23.467.650.000
3. V6n khac cua chu so hiiu 413 10.449.146.977 10.449.146.977 4. Chenh Ifch ty gia h6i doai 416 - 525.283
5. Quy dau tu phat trien 417 18.992.768.338 15.643.647.685
6. Quy dau du phong tai chinh 418 6.228.569.510 5.159.862.437 7. Quy khac thuoc von chu so huu 419 89.358.729 52.276.624
8. Lgi nhuan sau thu8 chua phan phoi 420 16.290.408.435 18.337.397.938 n. Nguon kinh phi va quy khac 430 - -C. Lo i ich cua co dong thieu so 439 2.134.430.598 1.987.285.925
llFong cgng nguon von 440 i.602.703.721.133 1.313.845.696.970
(Cdc thuyet minh tir trang JO din trang 31 la mot bo phdn hap thdnh cua Bdo cdo tdi chinh) 7
CONG TY C 6 PHAN X A Y DUNG 47 Dia chi: S6 08 duang Bien Cuong, thanh pho Quy Nhon, tinh Binh Dinh
Bao cao tai chinh Cho nSm tai chinh
ket thuc ngay 31/12/2012
B A O C A O K E T Q U A K I N H D O A N H H O P N H A T Nam 2012
Dan vi tinh: ddng
Chi tieu M a s6
Thuyet minh Nam nay Nam tru'6c
0) (2) (3) (4) (5)
1. Doanh thu ban hang va cung cap dich vu 01 VL18 995.717.205.834 1.295.507.663.430
2. Cac khoan giam trij doanh thu
+ Hang ban bi tra lai
03 V L i 9 58.967.837 73.432.347
3. Doanh thu thuan ve ban hang va cung cap djch vy 10 VI.20 995.658.237.997 1.295.434.231.083
4. Gid v6n hang ban 11 VI.21 818.813.332.157 1.098.542.838.728
5. Lgi nhuan ggp ve bdn hang va cung cap djch vu 20 176.844.905.840 196.891.392.355
6. Doanh thu hoat dong tai chinh 21 VI.22 6.833.085.082 5.455.451.904 7. Chi phi tai chinh 22 VI.23 123.222.890.484 138.547.749.064
- Trong do: Chi phi lai vay 23 104.515.261.949 122.076.677.016
8. Chi phi ban hang 24 - -
9. Chi phi quan ly doanh nghi?p 25 VL21 39.214.636.348 32.981.155.530
10. Lgi nhuan thuan tu* hoat dgng kinh doanh 30 21.240.464.090 30.817.939.665
11. Thu nhap khac 31 6.713.104.413 1.090.639.067
12. Chi phi khac 32 59.810.916 30.900.634
13. Lgi nhuan khac 40 6.653.293.497 1.059.738.433
14. Tong Igi nhuan ke toan tru*oc thue 50 27.893.757.587 31.877.678.098
15. Chi phi thue T N D N hien hanh 51 VL24 6.308.764.792 7.516.838.676
16. Chi phi thug T N D N hoan lai 52 - -17. Lgi nhuan sau thue thu nhap doanh nghiep 60 21.584.992.795 24.360.839.422
17.1 Lgi nhuan sau thul cua c6 dong thilu s6 61 98.251.405 79.851.105 17.2 Lgi nhuan sau thue cua co dong cua Cong ty me 62 21.486.741.390 24.280.988.317
18. Lai CO' ban tren co phieu 70 VI.26 2.686 3.035
Lu-ong Dang Hao
Ke toan t
Pham Van Nho
^15 thdng 03 nam 2013 doc
LuoTig Am
(Cdc thuyet minh tic trang 10 den trang 31 Id mot bo phdn hpp thdnh cua Ban cdo tdi chinh) 8
CONG TY C 6 PHAN X A Y DVNG 47 Dia chi; So 08 ducmg Bien Cuang, lhanh pho Quy Nhon, tinh Binh Dinh
Bao cao tai chinh Cho nam tai chinh
ket thuc ngay 31/12/2012
BAO CAO LUtI CHUYEN T I E N T E HQP N H A T (Theo phuong phap true tiep)
Nam 2012 Don vi tinh: V N D
Ma C h i tieu A SO Nam nay Nam Iruro'c
1 2 3 4
I. huM chuyen tien tii' hoat dO"g kinh doanh 1. Tiln thu b^n hang, cung cip dich vu v^ doanh thu khdc 01 1.518.894.600.344 1.573.795.437.317 2. Tien chi tra cho ngu^ri cung cap hang h6a, djch vu 02 (890.399.738.734) (1.162.248.957.949) 3. Ti6n chi tra cho ngu&i lao dOng 03 (186.365.368.469) (207.240.095.867) 4. Ti6n chi tra lai vay 04 (104.515.261.949) (122.076.677.016) 5. Tien chi nop thue thu nhap doanh nghiep 05 (7.542.708.040) (8.613.801.163) 6. Tign thu khac tu hoat dpng kinh doanh 06 3.838.905.273 1.480.196.285 7. Ti6n chi khac cho hoat dgng kinh doanh 07 (1.452.869.569) (1.143.613.359) Lmi chuyen tien thuan tir hoat dgng kinh doanh 20 332.457.558.856 73.952.488.248 H. Luu chuyen tien tir hoat dgng dau tu* 1. Tiln chi d l mua sSm, xay dung TSCD v^ c^c TS dai han kh^c 21 (125.674.669.948) (45.320.478.789) 2. Tiln thu tij thanh ly, nhucmg bdn TSCD v^ cdc TS dai han khdc 22 - -3. Tiln chi cho vay, mua cdc cong cy ng cua don vi khac 23 - , 4. Tiln chi diu tu gop v6n vdo don vi kh^c 25 (18.363.322.000) (18.120.000.000) 5. Tiln thu h6i ddu tu g6p v6n vdo don vi kh^c 26 - -
6. Tien thu lai cho vay, co tdc vd lgi nhuan dugc chia 27 6.980.098.785 -5.496.919.792 Luii chuyen tien thuan tir hoat dgng dau tu* 30 (137.057.893.163) (57.943,558.997) III. Lu-u chuyin tiln tir hoat dgng t^i chinh I. Tiln thu tij phat hanh c6 phieu, nhan von gop cua chu so hiJii 31 1.444.322.000 -2. Tiln chi tra v6n g6p cho c^c CSH, mua lai CP cua DN da PH 32 - -3. Tien vay ngdn han, dai han nhdn dugc 33 788.460.826.410 1.088.377.118.945 4. Tien chi tra ng goc vay 34 (877.928.718.608) (1.011.767.815.601) 5. Tiln chi trd ng thue tdi chinh 35 - -
6. C6 tu:c, lgi nhuan da tra cho chu s6 hCtu 36 (18.243.808.026) (16.137.518.049) Luu chuyen tiln thudn tir hoat dgng tdi chinh 40 (106.267.378.224) 60.471.785.295 Lull chuyen tien thu§n trong ky 50 89.132.287.469 76.480.714.546 Tien va tuoug duong tiln dau ky 60 107.768.023.601 31.278.299.280
61 350.100 9.009.775 Ti ln va ttfong duxmg tien cu6i ky 70 196.900.661.170 107.768.023.601
(Cdc thuyit minh tic trang 10 din trang 31 la mot bo phdn hap thdnh ciia Bdo cdo tdi chinh) 9
CONG TY CO PH A N X A Y DVNG 47 Dia chi: So 8 ducrng Bien Cuong, Quy Nhon, tinh Binh Dinh Bdo cdo tai chinh
Cho nam tai chinh k6t thuc ngay 31 / 12/2012
BAN THUYET MINH BAG CAO TAI CHINH HQP NHAT Nam 2012
I. T H 6 N G TIN D O A N H NGHIEP.
1. Hinh thirc so" huu von:
Cong ty C6 phdn Xdy dung 47, goi \k la "Cong ty", t i ln than la C6ng ty Xay dyng 47 dugc chuy€n d6i tu Doanh nghiep Nha nuoc theo Quy§t dinh s6: 4411/2001/QD/BNN-TCCB ngdy 08/12/2001 cua BO trucmg Bo Nong nghiep \h viec chuyen Cong ty Xay dung 47 thanh Cong ty C5 phin Xay dung 47. C6ng ty dugc thanh lap theo G i i y chimg nhdn ddng ky kinh doanh s6 3503000064 do So K a hoach vd Ddu tu tinh Binh Dinh cdp ngdy 27 thdng 06 ndm 2005. Trong qud trinh hoat dgng, Cong ty c6 09 Idn thay d6i ddng ky kinh doanh, thay d6i Idn thur 09 vdo ngay 02/08/2010 v6i s6 m6i Id 4100258747 do So YA hoach va Ddu tu tinh Binh Dinh cdp. Theo d6;
Tru chfnh cCia C6ng ty: S6 8, Dien Cuong, Thdnh pho Quy Nhon, tinli Blnl i Dinh. V6n d i lu le cua Cong ty: 80.000.000.000 d6ng Menh gid c6 phdn: 10.000 d6ng
C6 phi§u cua C6ng ty da dugc niem yk tai So giao dich chumg khodn thanh ph6 H6 Chi Minh theo Quylt dinh s5 30/2011/QD/SGDHCM So giao dich chung khodn thanh ph6 H6 Chi Minh cdp ngdy 21/03/2011.
Ca cau von dieu I :
STT Ten t5 chuc/ Ca nhdn Ty le ndm giu (%) So luong (CP) Gia trj
1 Cong ty K D v6n nha nude 25,96 2.076.427 20.076.427.000 2 Ong Nguyin Luong Am 3,69 295.245 2.952.450.000 3 C6 dong khdc 70,35 5.628.328 56.283.280.000
Cgng 100 8.000,000 80.000.000.000
2. LTnh vuc kinh doanh: Xdy dung, thuong mai, dich vu
3. Nganh nghl san xuat kinh doanh:
- Xay dung cac cong trinh thuy lgi, thuy dien, giao thong, cong nghiep, dan dung;
- Khai thdc, van chuyin vat lieu xay dung;
- Dich vu thi nghiem k i l m tra do b in ca hoc be tong, ket cau;
- Dai tu xe, may thi cong. San xudt, phuc hoi phu kien ca khi san xuat cac san phdm ca khi cong trinh;
- Kinh doanh khach san, nha hang, rugu, thu6c la, dich vu massage. Dai ly rugu, bia, nu6c giai khat. Dai ly dich vu Internet. Kinh doanh lu hanh noi dia va qu6c te, cdc dich vu du lich khac. Dai ly thu d6i ngoai te. Mua ban hang thu cong my nghe. T6 churc hoi nghi, hoi thao. Dich vu quang cao. Dai ly ve may bay, tau hoa. Tu van du hoc. Kinh doanh van tdi hanh khach bdng 6 to theo hop ddng. Cho thue xe 6 to. Kmh doanh dich vu the thao, giai tri, tro chai thi thao tren b i ln ; ~' ^
- Hoat dong day nghe;
10
CONG T Y C O PHAN X A Y DVNG 47 Dia clii : So 8 duong Bien Cuong, Quy Nhon, tinh Binh Dinh Bdo cdo tdi cliin/i
Cho nam tdi chinh kk thuc ngay 31/12/2012
- K i n h doanh va cho thue bki dong san;
- T h i cong khoan phut vGa va x u ly nen mong cong trinh;
- D i c h vu dua nguai lao dong di lam viec o nuac ngoai.
4. Cong ty con hgp nhat Bdo cdo tdi chinh vd ty le sd* hihi > Cong ty CS phdn du Ijch Hdm Ho
Cong ty c6 phdn du lich Hdm Ho dugc thanh lap theo gidy chung nhan ddng ky kinh doanh Idn ddu s6 3503000040 do So Ka hoach vd ddu tu tinh Binh Dinh cdp ngay 08 thang 01 ndm 2004, vd Gidy chung nhan ddng ky thay d6i Idn thi^ hai ngay 26 thdng 6 ndm 2009. Theo d6, v6n d i l u le ddng ky la 8.000.000.000 d6ng Viet Nam. Hoat dgng chinh theo Giay phap hoat dgng cua Cong ty la ddu tu, xdy dung, quan ly, khai thdc cdc khu du lich, kinh doanh dich vu Ift hanh, khdch san, nha hang ... va cac hoat dgng vui choi gidi tri khdc. Try so tai th6n Phu M y , xd Tdy Phu, huyen Tdy Son, tinh Binh Dinh. Dan thai d i lm 31/12/2012, Cong ty dang hoan tdt thu tuc tSng v6n d i l u le ti^ 8 ty ddng len 10 ty ding theo Quyat dinh cua Hgi d6ng qudn tri Cong ty c6 phdn du lich Hdm H o ngay 17 thdng 10 nam 2012. Cong ty ndm giu 73,69 % v6n d i lu le cua Cong ty con nay d in thdi d i l m 31/12/2012.
n. KY KE TOAN, D O N VI TifeN TE SU* DVNG TRONG KE T O A N .
K y k l todn cua Cong ty bdt ddu tu ngdy 01 /01 /2012 vd kk thuc vdo ngdy 31 /12/2012. Don vi t i l n te su dung trong ghi chap k l todn Id d ing Viet Nam (Ky hieu Id ding).
HI. CHUAN MV'C VA CHE D Q KE TOAN AP DVNG. Che dg kl toan dp dung: Cong ty dp dung Chi do k l todn doanh nghiep ban hanh theo Quylt dinh s6 15/2006/QD-BTC ngay 20/03/2006 cua Bg Tdi chinh, cdc thong tu v l viec hudng ddn, sua d l i , b l sung C h i do k l todn doanh nghiep vd cdc quylt dinh ban hdnh chudn muc k l todn Viet Nam, cdc thong tu hudng ddn, sira d l i , b l sung chudn muc k l todn Viet Nam do Bg Tai chinh ban hanh c6 hieu lire d i n thdi d i l m k i t thuc nien do k l todn lap bao cdo tdi chinh ndm.
Tuygn bo ve vi c tuan thu Chuan muc ke todn va Che dg ke todn Cong ty da dp diing cdc chudn muc k l todn Viet Nam vd cdc vdn ban hudng ddn chudn muc do Nha nude da ban hdnh. Cdc bdo cdo tdi chinh dugc lap va trinh bay theo dung moi quy dinh cua tung chudn muc, thong tu hudng ddn thuc hien chudn muc va C h i dg k l todn hien hdnh dang dp dung.
Hinh thuc ke toan ap dung Cong ty dp dung hinh thuc k l toan: Chung tu ghi s6
TV. CHINH SACK KE TOAN AP DVNG
1. Co so* hgp nhat bdo cdo tai chinh Bdo cdo tdi chinh hgp nhdt bao g i m bdo cdo tai chinh cua Cong ty (Cong ty me) vd cdc Cong ty con tai ngay 31/12/2012. Cdc Cong ty dugc hgp nhdt todn bo k l tir ngdy mua. Id ngdy Cong ty me thuc sir ndm quyin k i l m sodt Cong ty con va tilp tuc dugc hgp nhdt cho d i n ngay Cong ty me chdm dut quyln k i l m sodt doi vdi Cong ty con.
11
C 6 N G T Y C 6 P H A N X A Y D V N G 4? Dia chi: So 8 dirdng Bien Cuong, Quy Nhon, tinh Binh Dinh Bdo cdo tai cliinh
Cho ndm tai chinh lc§t thuc ngc'iy 31 /] 2/2012
Cdc giao dich bl logi trir khi hap nitdt:
Cdc s6 du nOi bp \h cong ng phai thu, phai tra ngi bg; toan bg thu nhap, chi phi va cac khoan lai, 16 chua thuc hien phdt sinh tu cdc giao dich ngi bg dugc loai ra khi lap bdo cdo tai chinh hgp nhdt.
2. Nguyen tdc ghi nhan cdc khoan tien vd cdc khodn tuong duong ti§n:
Tien vd khodn tuong duong tien bao gom tien mdt tai quy, t i ln gui ngan hang, cdc khoan ddu tu ngdn han c6 thdi han g6c khong qud 3 thang, c6 tinh thanh khoan cao, c6 kha ndng chuyin d l i d l ddng thdnh cdc lugng t i ln xdc dinh va khong co nhilu rui ro trong chuyin d l i thdnh t i ln .
3. Nguyen tdc ghi nhan hang ton kho: Nguyen tdc ddnh gid hang tdn kho: Hdng t in kho dugc tinh theo gid g l c . Trudng hgp gid tri thudn c6 thi thyc hi?n dugc thdp hon gid g l c thi phdi tinh theo gid trj thudn co th i thuc hien dugc. Gid g l c hdng ton kho bao gom chi phi mua, chi phi c h i b i ln vd cac chi phi Hen quan true tiep khdc phdt sinh d l c6 dugc hang ton kho 6 dia diem va trang thdi hien tai.
Gid g l c cua hdng t i n kho mua ngodi bao gIm gid mua, cdc loai thul khong dugc hoan lai, chi phi van chuyin, b i c xIp, bao qudn trong qud trinh mua hang vd cdc chi phi khdc co lien quan true t i lp dSn vigc mua hdng t i n kho.
Phwang phdp xdc dinh gid tri hdng tdn kho cuoi ky: Gid tri hang t i n kho c u l i ky dugc xdc dinh theo phuong phdp binh qudn gia quyln.
Phuo-ng phdp hach todn hdng ton kho: C6ng ty dp dung phuong phdp ke khai thudng xuyen d l hach todn hdng t i n kho.
4. Nguyen tdc ghi nh^n cdc khoan phai thu thuong mai va phdi thu khdc:
Nguyen tic ghi nhan: Cdc khodn phdi thu khdch hdng, khoan trd truoc cho ngudi ban, phdi thu ngi bg, phdi thu theo t i ln do k l hoach hgp d ing xay dung (nlu cd), va cdc khodn phai thu khac tai thdi d i lm bdo cdo, n lu :
- Co thdi han thu h i i hodc thanh todn dudi 1 ndm dugc phan loai Id Tdi sdn ngdn han. - Cd thdi han thu hIi hodc thanh toan tr6n 1 ndm dugc phan loai Id Tai sdn dai han.
L^p dur phong phai thu khd doi: D u phong ng phai thu kho doi th i hien phdn gid tri du k i l n bi t i n thdt ciia cdc khoan ng phdi thu cd khd ndng khdng dugc khdch hang thanh todn d l i vdi cac khodn phdi thu tai thdi d i lm lap bdo cdo tdi chinh.
D u phong phdi thu khd doi dugc lap cho tung khoan ng phai thu khd doi cdn c i i vdo tu l i ng qud han cua cdc khodn ng hodc du k i l n miic t i n thdt cd t h i xdy ra cu th i nhu sau:
D l i vdi ng phai thu qud ban thanh todn thuc hien theo dung hudng d i n tai Thdng tu sd 228/2009/TT-B T C ngdy 07/12/2009 cua B d Tdi chinh cy th i nhu sau:
+ 30% gid tri dSi vai khodn naphdi thu qud han tic tren 6 thdng din duai 1 ndm.
+ 50% gid tri dSi vai khodn na phdi thu qud han tir J ndm den dir&i 2 ndm.
+ 70% gid tri dSi v&i khodn na phdi thu qud han tir 2 ndm din duai 3 ndm.
+ 100% gid tri doi vai khodn na phdi thu tir 3 ndm tra len
5. Nguyen tdc ghi nhan va khau hao tai sdn c6 dinh: Nguyen tdc ghi nhan TSCD hiru hinh: Tdi sdn c l dinh dugc ghi nhdn theo gid g lc . Trong qud trinh su dung, tdi san cd dinh duoc ghi nhan theo nguyen gid, hao mon luy k l vd gid tri cdn lai.
12
CONG T Y C O PHAN X A Y DV NG 47 Dia chi: So 8 dirong Bien Cuong, Quy Nhon, tinh Binh Dinh Bdo cdo tdi cfifnh
Cho nSm tdi chinh kk thuc ngay 31/12/2012
Phwang phdp lihdu hao TSCD huv hinh: Khdu hao dugc trich theo phuong phap duong thing. Thoi gian khdu hao phu hgp v6i Thong tu 203/2009/TT-BTC ngay 20 thdng 10 ndm 2009.
6. Nguyen tdc ghi nhan cdc khodn dau tu tai chinh
6J. Nguyen tdc ghi nhgn
Khoan dau tu vao cong ty con, c6ng ty lien k§t dugc k l todn theo phuong phdp gid g l c . L g i nhudn thuan dugc chia tir cong ty con, cong ty lien k i t phat sinh sau ngdy ddu tu ghi nhdn vao bdo cdo k i t qua hoat dgng kinh doanh. Cdc khoan dugc chia khdc la khoan gidm trir gid g l c ddu tu.
Khodn ddu tu vdo cong ty lien doanh dugc k l todn theo phuong phdp gid g lc . Khodn v i n g6p lien doanh khong di lu chinh thay d l i ciia phdn so hmi cua cong ty trong tdi san thudn cua cong ty lien doanh. Bdo cdo ki t qud hoat dgng kinh doanh cua cong ty phdn dnh khoan thu nhap dugc chia tir lgi nhudn thudn luy ke cua cong ty lien doanh phdt sinh sau khi g6p von lien doanh.
Hoat dgng li6n doanh theo hinh thurc hoat dgng kinh doanh d ing k i l m sodt va tai san d ing k i l m sodt dugc cong ty dp dung nguyen tkc k l todn chung nhu voi cac ho^t dgng kinh doanh thong thuong khdc. Trong d6:
- C5ng ty theo d5i rieng cdc khodn thu nhap, chi phi lien quan d in hoat dgng lien doanh va thirc hi§n phdn b l cho cdc ben li6n doanh theo hgp d ing lien doanh.
- Cong ty theo d6i riSng tdi sdn g6p vIn lien doanh, phdn vIn g6p vdo tai san d ing k i l m sodt va cdc khoan cong ng chung, cong ng rieng phdt sinh tir boat dgng lien doanh
Cdc khodn ddu tu chumg khodn tai thdi d i l m bdo cdo , n lu :
- Co thoi han thu hIi hodc ddo ban khong qud 03 thdng k l tir ngay mua khodn ddu tu do dugc coi Id "tuong duong t i ln" ;
- Co thdi han thu hoi von dudi 1 ndm dugc phan loai la tdi sdn ngdn han;
- Cd thdi ban thu hoi vIn tren 1 ndm dugc phan loai Id tdi san dai ban.
6.2. Lap dtrphong cdc khodn ddu tir tdi chinh
- Du-phdng cdc khodn ddu tu tdi chinh dai han: Dir phdng ddu tu cho m§i khodn ddu tu tai chinh bdng s i vIn da ddu tu vd tinh theo cong thuc sau:
V i n ddu tu cua doanh nghiep
X T i n g v In gop thuc t l cua cdc ben tai t l chirc kinh t l
7. Nguyen tdc ghi nhan chi phf trd trudc:
Chi phi tra tric&c ngdn han: L d cdc loai chi phi trd trudc n lu chi lign quan d in ndm tai chinh hien tai thi dugc ghi nhan vdo chi phi san xudt kmh doanh trong ndm tai chinh. Chi phi tra trir&c dai han: L d cdc loai chi phi thuc t l da phat sinh nhung cd lien quan d i n k i t qua hoat dgng sdn xudt kinh doanh cua nhi lu nien do k l todn.
8. Nguyen tac ghi nhan cac khodn phai tra thirong mai va phai tra khac
Mu*c du phdng t i n thdt cdc
khodn ddu tu tai chinh
Von gop thuc ta cua cdc ben tai t l churc kmh t l
V o n chu
sdhiJu thuc cd
13
CONG TY C6 PHAN XAY DV'NG 47 Dia chi: So 8 dirdng Bien Cuong, Quy Nhon, tinh Binh Dinh Bdo cdo tdi chinh
Cho nam tai chinh I<atthuc ng^y 31/12/2012
C^c khoan phai tra nguoi ban, phai tra khdc, khoan vay tai thdi d i lm bao cao, n^u: Cd Ihdi han thanh toan dudi 1 nam dugc phan lo^i 1 N g ngan han.
- Cd thdi han thanh todn tren 1 nam dugc phan loai Id N g dai han. Tdi san tliieu chd x u ly dugc phan loai Id N g ngdn han. Thue thu nhap hodn lai dugc phdn loai la N g ddi han.
9. Nguyen tdc ghi nhan von chu sd hiru.
Vdn ddu tu cua chu sd huu dugc ghi nhdn theo sd v6n thyc gdp cua chu sd hOii.
Thdng du vdn cd phan Id gia tri chenh lech gifta gid bdn vd menh gid cd philu.
Lgi nhudn sau thue chua phan phdi la sd lgi nhudn tir cdc hoat ddng cua doanh nghiep sau khi trir cdc khoan di lu chinh do dp dung hIi t l thay ddi chinh sdch k l todn vd d i l u chinh hdi t l sai sdt trgng y l u cua cac ndm trudc.
10. Nguyen tdc trich lap cac khoan du tru cdc quy tir Igi nhuan sau thue:
Lgi nhudn sau thue thu nhap doanh nghigp sau khi dugc Hdi d ing quan tri phe duyet dugc trich cdc quy theo D i l u Ig Cdng ty va cdc quy dinh phdp ly hign hdnh, se phan chia cho cdc b6n dua tren ty le vIn gdp.
11. Nguyen tdc vd phuong phdp ghi nhdn doanh thu. ll.L Doanh thu bdn hdng dicac ghi nh^n khi ddng thdi thda man cdc dieu kien sau:
Phdn Idn rui ro vd lgi ich gdn l i l n vdi quyln sd hihi san phdm hodc hang hda da dugc chuy§n giao cho ngudi mua;
Cdng ty khdng cdn ndm gifl- quyln quan ly hdng hda nhu ngudi sd hihi hang hda hodc quyln k i l m sodt hang hda; - Doanh thu dugc xdc dinh tuong d l i chic chdn; - Cdng ty da thu dugc hodc se thu dugc lgi ich kinh t l tir giao dich bdn hang; - Xdc dinh dugc chi phi lien quan din giao dich bdn hdng
11.2, Doanh thu cung cdp dich vu: dugc ghi nhdn khi ket qua cua giao dich dd dugc xac dinh mdt cdch ddng tin cay. Trudng hgp viec cung cdp dich vu lien quan d in nhi lu ky thi doanh thu dugc ghi nhdn trong ky theo k i t qua phdn cdng viec dd hodn thdnh vdo ngdy lap Bang Can ddi k l todn cua ky dd. K i t qud cua giao dich cung cdp dich vu dugc xdc dinh khi thda mdn cac d i l u kien sau:
- Doanh thu dugc xdc dinh tuong d l i chdc chdn;
Cd khd ndng thu dugc lgi ich kinh tl tir giao dich cung cdp dich vu dd;
- Xac dinh dugc phdn cdng viec da hoan thdnh vdo ngay lap Bang can d l i k l todn;
- Xdc djnh dugc chi phi phdt sinh cho giao dich vd chi phi dl hodn thdnh giao dich cung cdp dich vu do
Phdn cdng viec cung cdp dich vu da hoan thanh dugc xdc dinh theo phucmg phap danh gia cdng viec hoan thanh.
11.3, Doanh thu hoat dong tdi chinh: Doanh thu phdt sinh tir t i ln lai va cdc khodn doanh thu hoat ddng tai chinh khdc dugc ghi nhdn khi thda mdn ddng thdi hai (2) d i lu kien sau:
Cd khd ndng thu dugc lgi ich kinh tl tir giao dich do; Doanh thu dugc xdc djnh tuong ddi chdc chin.
Doanh thu hoat ddng tai chinh phat sinh trong ndm la lai tien gui ngan hdng
14
CONG T Y C O PHAN X AY DVNG 47 Dia chi: So 8 ducrng Bien Cuong, Quy Nhon, tinh Binh Djnh Bdo cdo tdi chinh
Cho nam tdi chinh kk thuc ngay 31/12/2012
12. Nguyen tdc vd phuong phdp ghi nhan chi phi tai chinh, chi phf bdn hdng va chi phi quan I^ doanh nghiep
Chi phf tdi chfnh: Chi phf tdi chinh bao g6m Idi ti§n vay va cdc chi phi khdc phdt sinh lien quan tryc tiep den cac khoan vay dugc ghi nhdn vao chi phi trong ky. Chi phi di vay lien quan true t i lp den vigc ddu tu xay dung hodc sdn xudt tdi sdn do dang dugc tinh vdo gid tri cua tdi sdn 66 (dugc vIn hod), bao gIm cdc khodn lai t i ln vay, phan bl cdc khodn chilt khdu hodc phu trgi khi phdt hanh trdi philu, cdc khoan chi phi phu phdt sinh lien quan t6i qud trinh lam thu tuc vay.
Chi phf bdn hdng vd chi phf qudn ly doanh nghiep: la cdc khoan chi phi gidn t i lp phuc vu cho hoat dgng phan phoi san pham, hang hod, cung cdp dich vu ra thi trudng vd dieu hdnh san xuat kinh doanh cua Cong ty. M g i khodn chi phi bdn hang va quan ly doanh nghiep phdt sinh trong ky dugc ghi nhan ngay vao bdo cdo k i t qud hoat dgng kinh doanh cua ky do khi chi phi d6 khong dem lai lgi ich kinh tl trong cdc ky sau.
13. Nguyen tdc ghi nhan Chi phi thue thu nhap doanh nghiep hif n hdnh va cac loai thul khac. Chi phf thue thu nhgp doanh nghiep (TNDN) hi$n hdnh:
Chi phi thul T N D N hi$n hdnh th i hign t ing gia trj ciia s i thul phdi tra trong nam hien tai va s i thue hodn lai. Chi phi thul thu nhap doanh nghiep hien hanh dugc xdc dinh tren co sd thu nhap chiu thul vd thul suit thul T N D N trong ndm hien hanh. Thu nhap chiu thul khdc vdi lgi nhuan thudn dugc trinh bdy tren bdo cdo k i t qud boat dgng kinh doanh vi khdng bao gIm cdc khodn thu nhap hay chi phi tinh thul hodc dugc khdu trir trong cdc ndm khdc (bao gIm cd Id mang sang, n l u cd).
Viec xdc dinh chi phi thul T N D N cdn cu vao cac quy dinh hien hanh vl thul. Tuy nhien nhung quy dinh nay thay dli theo timg thdi ky vd viec xdc dinh sau cimg vl thul T N D N tuy thudc vao k i t qua kiem tra cua co quan thue cd thdm quyen.
Thui thu nhgp hoan lgi: Dugc tinh tren co sd cdc khodn chenh lech tarn thdi giijra gid tri ghi sd cua cdc khoan muc tdi san hodc cdng ng tren Bang can ddi ke todn va co sd tinh thue thu nhap. Thue thu nhap hoan lai dugc xdc dinh theo thul suit thul T N D N du tinh se dp dung cho ndm tai san dugc thu hIi hay ng phdi trd dugc thanh todn. Tai san thul thu nhap hoan lai chi dugc ghi nhan khi chic chin cd du lgi nhudn tinh thul trong tuong lai dl sir dung cdc khoan chenh Igch tarn thdi dugc khdu trir.
Khdng bii trir chi phi thul thu nhap doanh nghi§p hien hanh vdi chi phi thul T N D N hoan lai.
Thui gid tri gia tdng
Thu l G T G T dugc ke Idiai vd hach todn theo quy dinh hien hdnh cua Nha nude.
Cdc logi thue khdc Cdc loai thul khdc Cdng ty ke khai vd nop thul theo quy dinh hien hanh cua Nbd nude.
15
CONG TY C 6 PHAN X A Y D V N G 47 Dia chi: So 08 dudng Bien Cuong, thanh ph6 Quy Nhcm, tinh Binh Dinh
Bdo cdo tdi cliinh Cho nSm tai chinh
ket thuc ngay 31/12/2012
THUYET MINH BAO CAO TAX CHINH HQP NHAT (tiep theo)
V. Thdng tin bo sung cho cac khoan muc trinh bay tren bang can doi ke toan
01. Tien va cac khoan tuong duong tien
Tien m3t
Cong ty CP Xdy dung 47 Cong ty CP Du Ifch Hdm Ho Tien gui ngan hang Tien Vi^t Nam Cong ty CP Xdy dung 4 7 Ngdn hdng DT&PT Vi$t Nam CN Binh Dinh Ngdn hdng Vietcombank Quy Nhan Ngdn hdng TMCP Cong thuong Cong ty CP du lich Hdm Ho Ngdn hdng DT&PT Viet Nam CN Binh Dinh Ngdn hdng NN&PTNT Tdy San
Ngoai t^ (USD) Cong ty CP Xdy dung 47 Ngdn hdng DT&PT Viet Nam CN Binh Dinh
Cac khoan tuong duong tien Tien gui ky han 1 thang - B I D V Binh Dinh
Cgng^
02. Cac khoan phai thu khach hang
02a Phai thu khac hang ngan han
Cong ty CO phan xay dung 47
Vdn phdng cong ty
Khdch san Hdi Au
Cong trudng Binh De
Trung tdm day nghe
Cong ty CP du Ijch Ham Ho
Cong
02b Phai thu khac hang dai han
Cong ty CO phan xay dung 47
Vdn phdng cdng ty
Dan vi tinh: Dong So cuoi nam So dau nam
4.677.574.941 2.612.858.989
4.570.302.200 2.612.619.248
107.272.741 239.741
32.223.086.229 75.155.164.612
32J4Z328.357 75J46.888.814
31.392.854.243 74.866.350.051
31.156.456.700 73.853.555.592
234.447.543 1.010.844.459 1.950.000 1.950.000
749.474.114 280.538.763
- 280.538.763 749.474.114 80.757.872 8.275.798 80.757.872 8.275.798
80.757.872 8.275.798
160.000.000.000 30.000.000.000 160.000.000.000 30.000.000.000
196.900.661.170 107.768.023.601
So cuoi nam So dau nam
373.617.467.261 390.206.431.202
369.680.052337 388102.462.607
2 J26078.924 640.455.095
1.633.293.000 1.308546500
178.043.000 154.967.000
22.878.150 18.633.150
373.640.345.411 390.225.064.352
So cuoi nam So dau nam
388.423.040 388423.040
Cong 388.423.040
(Cdc thuyit minh tic trang 10 din trang 31 la mot bd phdn hap thdnh cua Bdo cdo idi chinh) 16
CONG TY CO PHAN XAY DV'NG 47 Dia chi: So 08 dirang Bien Cuang, thanh pho Quy Nhcm, tinh Binh Djnh
Bdo cdo idi chinh Cho nam tai chinh
ket thuc ngay 31/12/2012
THUYET MINH BAO CAO TAI CHINTI HOP NHAT (tiep theo)
03. Tra truoc cho nguoi b^n So cuoi nam So dau nam Cong ty CO phan xay dung 47 Vdn phdng cong ty 62.099.756.194 43.262.734.802
Cong 62.099.756.194 43.262.734.802
04.Cac khoan phai thu khac So cuoi nam So dau nflm
Cong ty CO phan xay dung 47 12.910.643.193 11.177.844.634 Vdn phdng cong ty 5.145.213.068 3.139.740.064 Cong truang Serepok 4 862.088.757 Cong truang A Luai 110.358.900 412.212.500 Cong tru&ng Phu&c Hda 302.505.494 Cong trudng Dong Nai 4 1.410.843.593 1.893.196.340 Cong trudng Cay Ke -Cong trudng Krong Buk 9.773.669 32.504.389 Cong truang Binh De 26377.000 24.454.500 Cong truang Nuac Trong 1.287.763.632 1.676.455.445 Cong truang Serepok 4A 691.253.573 Cong trudng Song Bung 4 273.465.000 280.339.410 Cong truang Tdn My 107.831.838 Cong truang Td Riic 392.967.000 1.163.705.994 Cong tudng Thuong Kon Turn 1.207.577.634 1.208122.849 Cong trudng Tien Thuan 213.929.294 -Cong trudng Vdn Phong 336.030.449 4.580.549 Cong trudng NMTD Dinh Binh 8.345.099 Cdng trudng Td Trach 27.671.382 108.918.000 Cong trudng Trung Son 590.706.857 Xay dung tru so cong ty 1.023.061.734 Khdch san Hdi Au (Du no TK 3388) 55.818570 60.675.244 Cong ty CP Du lich Ham Ho 1.106.461.760 1.072.994.013
Cong: 14.017.104.953 12.250.838.647
05. Hang ton kho So cuoi nam So dau nam
Cong ty Co phan Xay dung 47 461.304.057.232 354.739.562.031 Nguyen lieu, vat lieu 78.171.380.952 88.275.409.089 Cong cu, diing cu 502.740.574 1.051.943.221
Chi phi SX, KD dd dang 382.155.997.655 264.861.896.544
Hdng hoa 473.938.051 550.313.177 Cong ty CP Du Ljch Ham Ho 56.914.114 96.523.197 Nguyen lieu, vat lieu 7.200.154 Hdng hoa 56.914.114 89.323.043
(Cdc thuyit minh tic trang 10 din trang 31 la mot bo phdn hap thdnh cua Bdo cdo tdi chinh) 17
CONG TY C 6 PHAN XAY Dl^NG 47 Dia chi: So 08 dirdng Bien Curong, thanh pho Quy Nhcm, tinh Binh Dinh
Bdo cdo tdi cltinlt Cho nam tai chinh
ket thuc ngay 31/12/2012
THUYET MINH BAO CAO TAI CHINH HOP NHAT (tiep theo)
Cgng: 461.360.971.346 354.836.085.228
06. Chi phi trd trirdc ngan han So cuoi nam So dau ndm
Cong ty Co phan Xay dimg 47 6.956.909 Cong ty C6 phan Du lich Hdm Ho 17.181.000 -
Cpng: 17.181.000 6.956.909
07.Thue GTGT con dirg-c khau tru- So cuoi nam So dau ndm Cong ty Co phan Xay dung 47 7.099.505.131 -Tfiue GTGT cdn duoc khdu trie 7.099.505.131 -Cong ty Co phan Du lich Ham Ho 124.231.324 10.986.636
Thue GTGT con duoc khdu trie 124.231.324 10.986.636
COng: 7.223.736.455 10.986.636
08. Cac khoan thue phai thu nha nuoc So cuoi nam So dau nam Cong ty C6 phdn Xay dung 47
Cdc logi thui khdc phdi thu nhd nuoc 37.166.827 0 Thui GTGT - 3.925.639
Cgng: 37.166.827 3.925.639
09. Tai san ngan han khac So cuoi nam So dau nam
Cong ty CP Xay dung 47 3.432.786.133 4.864.770.549 Cong ty CP Du Ljch Ham Ho 31.211.000 161.561.420
Cong: 3.463.997.133 5.026.331.969
10. Tang, giam Tai san co dinh huu hinh (Phii luc so 01)
11. Tang giam tai san co dinh vd hinh
I. Nguyen gia Quyen sir dung dat Phan mem may tinh Tong cgng
I. Nguyen gia Quyen sir dung dat Phan
So dau nam 1L344J93.017 566.937.273 11.911.730.290
So tang trong nam 5.711.938.000 5.711.938.000
So giam trong nam
So du cuoi nam 17.056.731.017 566.937.273 17.623.668.290
II. Gia tri hao mon Ifiy ke
So dau nam 506.484.234 506.484.234
(Cdc thuyit minh tic trang 10 din trang 31 la mot bo phdn hop thdnh cua Bdo cdo tdi chinh) 18
CONG TY CO PHAN XAY DV'NG 47 Dia clii: S6 08 dudng Bien Cuong, tlianh piio Quy Nhon, tinh Binh Dinh
Bdo cdo tdi cliinli Cho nam tai chinh
kk thuc ngay 31/12/2012
THUYET MINH BAO CAO TAI CHINH HOP NHAT (tiep theo)
So tang trong nam
So giam trong nam
So du cuoi nam
III. Gia tri con lai
S6 ddu nam
So cu6i nam
11344.793,017
17056.731.017
59.208.721
565.692.955
60.453.039
1.244.318
59.208.721
565.692.955
11.405.246.056
17.057.975.335
Cdng ty CP Xay dumg 47 : Quyen six dyng ddt dien tich 488,5 m2 tai dja chi 4/7 dudng s6 3, KP5 phuong Hiep Binh Phudc, Quan Thu Due . Thanh pho Ho Chi Minh khong xac dinh thdi han nen khong trich khdu hao
Cong ty CP Du lich Ham Hd: Gid tri quyen su dung dat tai Tay Phu, Son Tay khong xac dinh thdi han nen khdng trich Ididu hao.
12. Chi phi xay dung co* ban dd dang So cuoi nam So dau ngm
< Cong ty CP Xay dung 47
Tru sa cong ty 08 Bien Cuang
Kiio xuang Phuac A n
Nhd hdng Dinh Binh
Cong ty CP Du Ljch Ham Ho
G9ng|
13. Cac khoan dau tu tai chinh
13.1 Dau tu* vao cong ty lien ket
Cong ty cd phdn xay dung 47 Cong ty CP thuy dien Vdn Phong (1)
Cgng:
Ty le sd huu
44.2%
13.179.790.547
5.859.398.831
5.989.018.076
1.331.373.640
1.622.884.545
14.802.675.092
So cuoi nam
8.849.000.000
8.849.000.000
368.465.657
368.465.657
So dau nam
(1). Cdng ty CO phan Thuy dien Vdn Phong dugc thanh lap theo giay chung nhan dang ky doanh nghiep Ian dau so 4101309994 do Sd Ke hoach va ddu tu tinh Binh Dinh cap ngay 03 thang 02 nam 2012. Hoat dgng chinh theo Giay phep hoat ddng cua Cong ty la sdn xuat, truyen tdi va phan phoi dien (Chi tiet: Dau tu xay dung cac du an Thuy dien va san xuat kinh doanh dien). Try sd tai sd 08, dudng Bien Cuong, phudng Ngo May, thanh pho Quy Nhon, tinh Binh Dinh.
13.2 Dau tu dai han khac Ty le sd hiru So cuoi nam So dau nam
Cong ty c6 phan xay dung 47 Cong ty CP Thuy dien Buon Don (1) 8% 26.800.000.000 18.600.000.000 Cong ty CP Thuy dien Dinh Binh (2) 17.64% 13.200.000.000 13.200.000.000
Cong: 40.000.000.000 31.800.000.000
(Cdc thuyit minh tic trang 10 din trang 31 Id mot bo phdn hap thdnh ciia Bdo cdo tdi chinh) 19
C O N G T Y C 6 P H A N X A Y D U N G 47
Dia chi: So 08 dirdng Bien Cuang, thanh pho Quy Nhan, tinh Binh Dinh Bdo cdo tdi chinh Cho nam tai chinh
ket thuc ngay 31/12/20] 2
THUYET MINH BAO CAO TAI CHINH HQfP NHAT (tiep theo)
(1) . Cong ty CO phan Thuy dien Budn Don dugc thanh Igp theo giay chumg nhan dang ky doanh nghiep Ian dau so 4101309994 do Sd Ke hoach va dau tu tinh DSk LSk cap ngay 20 thang 05 nam 2009. Theo d6, von dieu le dang ky la 335.000.000.000 dong Viet Nam. Hoat dong chinh theo Giay phep hoat dong cua Cong ty la xay dung cac du dn nguon dien, san xuat va kinh doanh dien nSng, tu van quan ly du an dau tu xay dung, tu van tham dinh ho so mdi thau, danh gia ho so du thau ve thiet ke, xay dimg va mua sSm thiet bi di?n.... Tru sd tai so 79, khoi 8, phudng Thanh Nhat, thanh pho Buon M a Thuot, tinh Dak L5k.
(2) . Cong ty co phan Thuy dien Dinh Binh dugc thanh lap theo gidy chumg nhan dang ky doanh nghiep Ian dau
so 4100541602 do Sd Ke hoach va dau tu tinh Binh Dinh cap ngay 25 thang 10 nam 2004. Theo do, von dieu le
dang ky la 82.300.000.000 dong Viet Nam. Hoat dgng chinh theo Gidy phep hoat dgng cua Cong ty la san xuat,
truyen tai va phan phoi dien, Idp dat he thong dign, xay dung cdc cdng trinh ky thuat dan diing khac...
Tru sd tai Ld 28,29,30 dudng Dien Bien Phu, phudng Quang Trung, thanh pho Quy Nhon, tinh Binh Dinh.
(Tinh den thdi diem ket thuc nam tai chinh, don vj khdn^ \c hien trich lap du phong giam gid doi vdi cac
khoan dau tu tren do thiSu co sd ghi nhan va ket qua hoat dgng kinh doanh cua cac don vj dau tu cd lgi nhuan).
14. Chi phi tra trirdc dai han So cuoi nam So dau nam
Cong ty CO phan xay dung 47 - 2.859.085.500 Tiin GPMB cum CN Phuac An, Tuy Phu&c - 2.859085.500 Cty CP du lich Ham Ho - 232.200.274 Chi phi cong cu dung cu - 231200.274
Cong: - 3.091.285.774
15. Tai san dai h9n khac So cuoi nam So dau nam
Cong ty CO phan xay dung 47 1.461.666.700 1.298.892.000 Ky cugc, ky quy dai han Ky quy xudt ichdu lao dong L025.308.656 1.000.000.000 Ky quy moi truang 436.358.044 298.892.000
Cong ty CP Du lich Ham Ho 428.365.268
Cong: 1.890.031.968 1.298.892.000
16. Vay va na ngdn han So cuoi nam So dau nam
Cong ty CO phan xay dung 47
Ngdn hdng DT&PT Viet Nam - CN Binh Dmh(I) 469.078.421.035 562533.476498 Vay cdc doi tUQ^ng khdc 410.761.803 405.334.572
(Cdc thuyet minh tic trang 10 den trang 31 Id mot bd phdn hop thdnh cua Bdo cdo tdi chinh) 20
C O N G T Y C 6 P H A N X A Y D V ' N G 47
Dia chi: So 08 duong Bien Cuang, thanh pho Quy Nhon, tinh Binh Dinh Bdo cdo tdi chinli Cho nam tai chinh
ket thuc ngay 31/12/2012
THUYET MINH BAO CAO TAI CHINH HOP NHAT (tiep theo)
Cpng: 469.489.182.838 562.938.811.070
(1). Khoan vay ngin han VND cua ngan hang DT & P T Viet Nam - C N Binh Djnh can ctjr Hop dong tin dyng so
01/2012/HD ngay 03/08/2012, thdi han vay dudi 12 thang, lai suat nhan ngr theo tung \h\i ngan. Tai san dam
bao cho Hop dong tin dung nay la cdc Hop dong the chap tai san:
- Hgp d6ng thS chap tai san so 03/HDTCTS/2012 ngay 28/12/2012;
- Hgp ddng the chap tai san so 02/HDTCTS/2012 ngay 26/03/2012;
- Hgp ddng the chap tai san so 05/HDTCTS/2012 ngay 26/10/2012.
17. Phai tra nguoi ban So cuoi nam So dau nam
Cong ty CO phan xay d u T i g 47 153.016.402.133 201.744.147.485 Vdn phdng Cty 148.208.806.337 160.695.990.003
Khdch san Hdi Au 1.792.550.282 1.107.196.471
Cong trudng Binh De 166.725.000 182.655.000
Cong trucmg Krong bucJc 815.440.383
Cong truang Serepok 4A 353.128.091
Cong truang Dong Nai 4 463.194.886 34.025.678.222
Trung tdm day nghi 3.003.000
Cong trudng song Bung 5 5.732.627.789
Xdy Dung khdch san Hdi Au 524.761.447
Cong truang Song bung 4 688.792J07
Cong CP Du ljch Ham Ho 217.081.153 204.945.653
Cong: 153.233.483.286 201.949.093.138
18. Ngudi mua tra tien trudc So cuoi nam So dau nam
Cong ty CO phan xay dung 47 404.931.018.557 24.995.377.849 Cong trinh Ldng Song (dudng) 570
Cong ty xdy dung thicy lai 24 127.880.000 127.880.000
Cong trinh Hd Nhe 1.240.000 1.240.000
Cong trinh Ho Dinh Binh 16.069371.002 11.093.143.076
Cong trinh Song Trdu 43.547.180 43.547.180
Cdng trinh Nude Trong 16.907.067.000 -
Nhd mdy thuy dien Nude Trong 328.869900
Cong trinh Td Trach 7.700.077.000
Cong trinh Vdn Phong 6.847.593.000 -
Cong trinh Td Rue - 3.000.000.000 500.000.000
(Cdc thuyit minh tu trang 10 din trang 31 la mot bo phdn hop thdnh cua Bdo cdo tdi chinh) 21
CONG TY C6 PHAN XAY DT/NG 47 Dja chi: S6 08 dirdng Bien Cuong, thanh ph6 Quy Nhon, tinh Binh Dinh
Bdo cdo tdi c/u'n/t Cho nam tai chinh
ket thuc ngay 31/12/2012
THUYET MINH BAO CAO TAI CHINH HgfP NHAT (tiep theo)
Cong trinh Dambri
Cong trinh Tien Thuan
Cong trinh thuong Kontum
Cong trinh nhd mdy thuy dien Vdn Phong
Cong trinh Trung San
Cong trinh NMTD Dinh Binh
1.000.000.000
5. 793.980 000
36. J27.654.3J 9
5.000.000.000
313.683.816156
1.000.000.000
4.000.000.000
529.490.023
Cong 404.931.018.557 24.995.377.849
19. Thue va cac khoan phai ngp Nha nude
Cong ty CP Xay dung 47
Thue GTGT
Thue thu nhap doanh nghiep
Thue tieu thu ddc biet
Cong ty CP Du Ijch Ham Ho
Thue GTGT
So cuoi nam
3.656.761.765
3.651.500.225
5.261.540
11.078.323
11.078.323
So dau nam 24.763.026.967
19.930.526.018
4.828.404.792
4.096.157
25.310.718
25.310.718
Cong: 3.667.840.088 24.788.337.685
20. Phai tra, phai nop khac
Phai tra, phai ngp khac
Cong ty CO phan xay dimg 47
Cong ty CP Du ljch H i m Ho
So cuoi nam
14.613.513.099
8.801.256
So dau nam
10.913.255.887
92.012.758
Cong: 14.622.314.355 11.005.268.645
21. Cac khoan vay va ng dai han
Vay ddi han
Cong ty CO phan xay dung 47
Ngan hang BIDV - C N Bmh Dinh (VND) (1)
Ngan hang B I D V - C N Binh Dinh (USD) (2)
Cong ty CP Du ljch Ham Ho
116.429.704.604
115.819.704.604
112.949.304.604
2.870.400.000
610.000.000
112.440.657.770
112.440.657.770
106.267.238.570
6.173.419.200
Na ddi han
Cong ty CO phan xay dung 47 250.000.000.000 182.345.000.000
Ban QL DT va X D Thuy lgi 6 (CT Nude Trong) ^ - 46.807.000.000
Ban QL DT va X D Thuy Igi 6 (CT thuy dien Nude Trong) - 39.743.000.000
Ban QL DT va X D Thuy Igi 7 (CT Ta Rue) - 5.500.000.000
(Cdc thuyet minh tit trang 10 den trang 31 la mot bo phdn hap thdnh cua Bdo cdo tdi chinh) 22
CONG TY CO PHAN X A Y Oy NG 47 Dia chi: S6 08 dirdng Bien Cuang, thanh pho Quy Nhan, tinh Binh Dinh
Bdo cdo tdi citfn/i Cho nam tai chinh
ket thuc ngay 31/12/2012
T H U Y E T M I N H B A O C A O T A I C H I N H HQfP N H A T (tiep theo)
a.
Ban QL DT va X D Thuy lgi 9
Cong ty CP tu van xay d\mg dign 1
Cong ty CP TD VTnh Son Song Hinh
Ban QL DT va X D Thuy lgi 5
Cong ty cp Thuy dien Buon Don (CT Seropok 4A)
Cong ty CP Thuy dien Trung Son Cong ty C P Du lich Ham Ho
Cong:
250.000.000.000
366.429.704.604
17.337.000.000
55.394.000.000
851.000.000
16.713.000.000
294.785.657.770
(1) Khoan vay dai han, s6 tiln 112.949.304.604 d6ng cua ngan hang DT&PT Viet Nam - C N Binh Dinh can cu cac Hgp ddng tin dung s6 01/2009/HDTD/01/300945 ngay 19/05/2009; Hgp ddng tin dung s6 01/2012/HD/01/300945 ngay 18/09/2012. Thdi hgn vay 40 thang. Lai suat vay 15%/nam. Muc dich vay d8 mua sim thilt bi may mdc phyc vy thi cong.
(2) Khoan vay dai han, so tien 2.870.400.000 ddng (Nguyen te 138.000 USD) cua ngan hang DT&PT Viet Nam - C N Binh Djnh can cu Hgp d6ng tin dyng s6 01/2010/HD/01/300945 ngay 13/01/2010. Thdi han vay 48 thang. Lai sudt 7%/nam. Muc dich vay de mua sSm may mdc phuc vu thi cong.
Tai san the chap cho cac khoan vay tren bao gom cac may moc thiet bi dugc ke chi tiet tai cac hgp d6ng th6 chdp tai
san:
- Hgp dong the chip tai san so 02/HDTCTS/2002 ky ngay 29/07/2002;
- Hgp ddng the chdp tai san so Ol/HDTCTS/2003 ky ngay 25/03/2003;
- Hgp dong the chap tai san so 03/HDTCTS/2005 ky ngay 25/03/2003;
- Hgp dong the chap tai san sd 02/HDTCTS/2003 ky ngay 20/05/2003;
- Hgp ddng thd chip tai san so 03/HDTCTS/2003 ky ngay 04/09/2003;
- Hgp ddng the chdp tai san s6 04/HDTCTS/2003 ky ngay 08/09/2003;
- Hgp ddng the chip tai san s6 Ol/HDTCTS/2004 ky ngay 26/04/2004;
- Hgp d6ng the chap tai san so 02/ HDTCTS/2004 ky ngay 20/05/2004;
- Hgp d6ng the chip tai san s6 01/ HDTCTS/2005 ky ngay 10/06/2005:
- Hgp dong the chip tai san s6 02/ HDTCTS/2005 ky ngay 15/08/2005;
- Hgp dong the chip tai san s6 02/HDTCTS/2006 ky ngay 01/11/2006;
- Hgp ddng the chip tai san s6 04/HDTCTS/2006 ky ngay 22/11/2006;
- Hgp dong the chip tai san sd 04/HDTCTS/2008 ky ngay 24/03/2008.
22 Von chii sd huu
Bang doi chieu bien dong nguon von chu sd huu (Phu luc 02)
b. Chi tiet nguon von dau tu cua chu sd hii-u Ty le nim giu So cuoi nam So dau nam
Tfing Cdng ty kinh doanh v6n N N 25,96% 20.764.270.000 20.764.270.000
(Cdc tiiuyet minh tic trang 10 din trang 31 Id mot bo phdn hap thdnh ciia Bdo cdo tdi chinh) 23
CONG TV C 6 PHAN X A Y DV'NG 47 Dia chi: So 08 dircfng Bien Cirong, thanh pho Quy Nhcm, tinh Binh Dinh
Bdo cdo idi citinii Cho nam tai chinh
ket thuc ngay 31/12/2012
THUYET MINH BAO CAO TAI CHINH HQ P NHAT (tiep theo)
D6i tugmg khdc 74,04% 59.235.730.000 59.235.730.000
Cong: 80.000.000.000 80.000.000.000
c, Co tire So nam nay So nam trudc - Co tuc da cong bo sau ngay ket thuc ke toan nam: - -+ Co tuc da cong bo tren co phieu pho thong Chua cong b6 20%
+ C6 tuc da cong bo tren co phiSu uu dai - -- C6 tuc cua c6 phieu uu dai luy ke chua dugc ghi nh^n - -d, Co phieu 31/12/2012 01/01/2012
- So lugng c6 phi§u dang ky phat hanh 8.000.000 8.000.000
+ Co phieu ph6 thong 8.000.000 8.000.000
+ Co phieu uu dai - -- S6 lugng co phieu dang luu hanh 8.000.000 8.000.000
+ C6 phidu pho thong 8.000.000 8.000.000
+ C6 phieu uu dai
Menh gia c6 phi6u dang luu hanh: 10.000 ddng Viet Nam/c6 phiSu
VI. Thong tin bo sung cho cac khoan muc trinh bay trong Bao cao ket qua kinh doanh
Don vi tinh: D6ng IS.Tong doanh thu ban hang va cung cap djch vu Nam nay Nam truoc
Doanh thu theo khu vyc dia ly (tinh Binh Dinh) Doanh thu ban hang Doanh thu thi cong xay lap Dich vu khach san du lich Doanh thu nhugng ban vat tu Doanh thu khac
3.889.383.574 903.564.168.621 70.472.736.875 16.135.434.183 1.655.482.581
5.389.159.615 1.204.112.868.289
57.770.153.443 20.593.282.437 7.642.199.646
Cong: 995.717.205.834 1.295.507.663.430
19. Cac khoan giam tru doanh thu Nam nay Nam truoc
Thue tieu thu dac biet 58.967.837 73.432.347
Cong: 58.967.837 73.432.347
20. Doanh thu thuan ve ban hang va cung cap dich vu
Doanh thu theo khu vuc dia ly (tinh Binh Djnh)
N3m nay
995.658.237.997
Nam trudc
1.295.434.231.083
Trong do:
(Cdc thuyet minh tic trang 10 den trang 31 la mot bo phdn hap thdnh cua Bdo cdo tdi chinh) 24
CONG TY C 6 PHAN XAY DI.JNG 47 Dia chi: So 08 dirdng Bien Cirong, thanh pho Quy Nhon, tinh Binh Dinh
Bdo cdo tdi chinh Cho nam tai chinh
kat thuc ngay 31/12/2012
THUYET MINH BAO CAO TAI CHINH HOP NHAT (tiep theo)
Doanli thu ban hang
Doanh thu thi cdng xay lap
Dich vu khach san du lich
Doanh thu nhuong b^n v§t tu
Doanh thu khac
3.889.383.574
903.564.168.621
70.413.769.038
16.135.434.183
1.655.482.581
5.389.159.615
1.204.112.868.289
57.696.721.096
20.593.282.437
7.642.199.646
Cpng: 995.658.237.997 1.295.434.231.083
21. Gia von ban hang va cung cap dich vu Ndm nay Nam trudc
Gia von theo bo phan G i ^ von bdn hang Gia von hoat dong xay l ip Gia vdn dich vu khach s^n du lich Gia von nhucmg ban vat tu Gid v6n hdng bdn khdc
4.086.695.371 741.649.415.831 56.941.786.772 16.135.434.183
3.697.086.568 1.028.280.113.691
51.975.636.483 14.554.159.100
35.842.886
Cpng: 818.813.332.157 1.098.542.838.728
22. Doanh thu boat dgng tai chinh Nam nay Nam trudc
Cd tuc, lgi nhuan dugc chia CS tuc tra bdng tiin Cd tuc trd bdng cSphiiu Lai tien gui ngdn hdng
2.376.000.000
4.457.085M2
1.584.000.000
3.862.967.412
Cong: 6.833.085.082 3.862.967.412
(1) Lgi nhuan dugc chia tu cac khoan ddu tu khdc, sd tien la 2.376.000.000 dong cua Cong ty CP Thuy dien Dinh Binh tra c6 tuc bdng tien la 2.376.000.000 d6ng, bdng c6 phiSu la 132.000 CP)
23. Chi phi hoat dong tai chinh Nam nay Nam truoc
Lai tien vay Phi bao lanh Chenh lech ty gia
104.515.261.949 18.702.417.835
5.210.700
122.076.677.016 16.266.476.848
204.595.200
Cong: 123.222.890.484 138.547.749.064
24. Chi phi quan ly doanh nghiep Nam nay Nam truoc
Cong ty CO phan xay duTig 47
Chi phi nhan vien quan ly
Chi phi vat lieu quan ly
Chi phi do diing van phong
Chi phi khdu hao TSCD
7.835.014.000
368.495.008
194.800.000
6.009.141.000
2.450.207.153
299.202.815
194.800.000
(Cdc thuyit minh tic trang 10 din trang 31 la mot bd phdn hap thdnh ciia Bdo cdo tdi chinh) 25
CONG TY C6 PHAN X A Y D V ^ G 47 Dia chi: S6 08 dirdng Bien Cirong, thanh ph6 Quy Nhcm, tinh Binh Dinh
Bdo cdo tdi cltinlt Cho ndm tai chinh
ket thuc ngay 31/12/2012
THUYET MINH BAO CAO TAI CHINH HQfP NHAT (tiep theo)
Thue, phi, le phi
Chi phi dy phong
Chi phi bang tien khac
Cong ty Du ljch Ham Hd
545.992.450
1.377.294.120
23.689.758.141
556.058.495
834.629.624
1.604.545.350
20.859.507.077
729.122.511 Cpng: 39.214.636.348 32.981.155.530
25. Chi phi san xuat theo yeu to Nam nay Nam trudc
Chi phi nguyen lieu, vat lieu
Chi phi nhan cong
Chi phi khau hao tai san co dinh
Chi phi dich vu mua ngo i
Chi phi khac bing tien
588.683.725.163
185.035.867.000
47.328.130.847
208.750.473.069
2.029.606.146
686.617.505.213
212.943.938.374
84.428.960.247
209.058.372.629
159.199.796.281
Cgng 1.031.827.802.225 1.352.248.572.744
26. Lai ca ban tren co phieu NSm nay
Lai CO ban tren co phieu dugrc tinh bang each chia lgi nhuan hoSc 16 sau thue phan bo cho co dong sd huu co phieu pho
thdng cua cong ty cho s6 lugng binh quan gia quyen cua so c6 phiiu dang luu hanh binh quan trong ky. Cong ty da su* dung cac thong tin sau de tinh lai co ban tren co phieu + Lgi nhuan k§ toan sau thud T N D N 21.486.741.390
+ Cac khoan dieu chinh tang hoac giam lgi nhuan k8 toan de xac djnh lgi nhuan hoac 16 phan bd cho c6 d6ng sd huu c6 phiiu ph6 thdng:
Cac khoan dieu chinh tang
Cac khoan dieu chinh giam
+ Lgi nhuan phan bd cho co dong sd hiru c6 phidu pho th6ng
+ C6 phieu pho th6ng dang luu hanh binh quan trong ky
+ Lai cor ban tren co phieu
27. Quan tq rui ro tai chinh.
Ng phai tra tai chinh ciia Cong ty bao gom cac khoan vay va ng, cac khoan phai tra ngudi ban va cac khoan phai tra phai nop khac. Muc dich cua nhung khoan ng phai tra tai chinh nay la nham buy dgng ngu6n tai chinh phuc vu cac hoat dgng cua C6ng ty. C6ng ty co cac khoan cho vay va cac khoan phai thu khac, tien mat, tien gui ngan ban phat sinh true tiep tir hoat dgng cua Cong ty.
Rui ro tai chinh bao gdm riai ro thi trudng, rui ro tin dung, rui ro thanh khoan va rui ro dong tien. C6ng ty khdng thuc hien cac bien phap phong ngira cac rui ro nay do thieu thi trudng mua cua cac cong cu nay.
21.486.741.390
8.000.000
2.686
(Cdc thii)^et minh tir trang JO (ten trang 31 Id mot bo phdn hap thdnh cua Bdo cdo tdi chinh) 26
CONG TY CO PHAN X A Y D y N G 47 Dia chi: So 08 dudng Bien Cuang, thanh pho Quy Nhon, tinh Binh Dinh
Bdo cdo idi cliinh Cho nam tai chinh
tcet thuc ngay 31/12/2012
T H U Y E T M I N H B A O C A O T A I C H I N H H O P N H A T (tiep theo)
Nghiep vu quan ly rui ro la nghiep vu khong the thieu cho toan bo hoat dpng kinh doanh cua Cong ty. Cong ty xay dirng he th6ng kiem soat nhSm dam bao sir can bdng d muc do hgp ly giaa chi phi rui ro phat sinh va chi phi quan ly rui ro. Ban Tong Giam doc lien tyc theo doi quy trinh quan ly rui ro cua Cong ty d l dam bao su can bdng hgp ly giira rui ro va kiem soat rui ro.
Rui ro thj trudng
Rui ro thi trudng la rui ro ma gid tri hgp ly cua cac ludng tiSn trong tuong lai cua mot cong cu tai chinh se bien dgng
theo nhung thay doi cua gid thi trudng. Gia thi trudng co 4 loai riii ro: rui ro lai sudt, rui ro tien te, rui ro ve gia hang
hoa. Cong cu tai chinh bi anh hudng bdi riii ro thi trudng bao g6m cac khoan vay va ng, ti ln gui va cac khoan dau tu.
Rui ro lai suat
Riii ro lai suat la rui ro ma gid tri hgp ly hoac cac luong tien trong tuong lai ciia mot cong cu tai chinh se bien dgng theo nhung thay d6i cua lai sudt thi trurdng. Rui ro thi trudng do thay d6i lai sudt cua Cdng ty chii y6u lien quan d8n nghTa vu ng dai han c6 lai suat tha noi cua Cong ty.
Rui ro tin dung
Riii ro tin dung la riii ro ma mgt ben tham gia trong mdt cdng cu tai chinh hoac hgp ddng khach hang khdng thuc hien
nghTa vu cua minh, din d§n tdn that ve tai chinh. Cong ty co riii ro tin dung tu hoat dgng kinh doanh ciia minh (chu
yeu la ddi vdi cac khoan phai thu khdch hang) va hoat ddng tai chinh bao gdm ca tien gui ngan hang.
Phdi thu khdch hdng Cdng ty quan ly rui ro tin dung khdch hang thdng qua cac chinh sdch, quy trinh va thu tuc ki lm soat ciia Cdng ty co
lien quan den viec quan ly riii ro tin dung khach hang.
Tien giti ngan hdng Cdng ty chu yeu duy tri sd du trong tai khoan tien gui tai cac ngan hang dugc nhieu ngudi biet den. Rui ro tin dung ddi vdi sd du tiln gui tai cac ngan hang dugc quan ly bdi bd phan ngan quy ciia Cdng ty. Rui ro tin dung tdi da cua Cdng ty ddi vdi khoan muc tren Bang can ddi ke toan tai mdi ky lap Bao cao tai chinh la gid tri ghi sd da dugc trinh bay d tren va Cdng ty nhan thay rui ro tin dung ddi vdi khodn muc nay la thap.
Rui ro thanh khoan Rui ro thanh khoan la riii ro ma Cdng ty se gap phai khi thuc hien cac nghTa vu tai chinh do thieu von. Riii ro thanh khodn ciia Cdng ty chii yeu phat sinh tu viec cac tai sdn tai chinh va ng phdi trd tai chinh co cdc thdi diem dao han lech nhau.
Cdng ty thuc hien giam sat rui ro thanh khoan thdng qua duy tri mdt lugng tien mat va cac khoan vay ngan hang ma Ban Tdng Giam doc cho la du de dap ung cac boat ddng cua Cdng ty, de giam thieu anh hudng cua nhung biln dgng ve ludng tien.
Tai san dam bao (Xem tai Muc 16 va 21, phan Thuyet minh). \• .
28. Cong cu tai chinh (Tai san tai chinh va N g phai tra tai chinh)
(Cdc thuyet minh tic trang 10 den trang 31 Id mot bo phdn hap thdnh cua Bdo cdo tdi chinh) 27
C O N G T Y C 6 P H A N X A Y D V ' N G 47
Dia chi: So 08 dudng Bien Cucmg, thanh pho Quy Nhon, tinh Binh Dinh Bdo cdo tdi chinh Cho nam tai chinh
ket thuc ngay 31/12/2012
THUYET MINH BAO CAO TAI CHINH HQ P NHAT (tiep theo)
Bang dudi day se trinh bay gia tri ghi so ciia cac cong cu tai chinh ducfc trinh bay trong bdo cao tai chinh ciia Cong ty.
Don v/ tinh: dSrjg So cuoi ky
Gid trighisd
Tai san tai chinh Ti6n va cdc khoan tuong duong tien Phai thu khach hang Phai thu khac
Cdc khoan tai chinh dai han khdc
Cgng
Ngr phai tra tai chinh Ngan han Vay va ng ngdn han Phai tra ngudi ban Cdc khoan phdi tra phai nop khac Dai han Vay va ng dai han
196.900.661.170
Gid trj it^p ly
196.900.661.170 373.640.345.411 373.640.345.411
14.017.104.953 14.017.104.953 40.000.000.000 40.000.000.000
624.558.111.534 624.558.111.534
So cuoi ky Gid tri ghi so Gid tri h<^ ly
469.489.182.838 153.233.483.286
14.622.314.355
Cgng
366.429.704.604
1.003.774.685.083
29. Mgt so chi tieu danh gia khai quat tinh hinh hoat dgng doanh nghiep
a. Bo tri co* cau tai san:
- Tdi sdn ddi han/ Tong tdi sdn (%) - Tai sdn luu dgng/ T6ng tai san (%)
b. Ty suat sinh loi:
Ty sudt l(/i nhudn sau thue tren doanh thu (%)
Ty sudt loi nhudn sau thue tren nguon von chu sd hihi (%)
c. Tmh hinh tai chinh:
-Tylena phdi trd /Tdng tdi sdn
- Tiin vd ddu tu tdi chinh ngdn han/ Tdng tdi sdn (%) - Ty le ddu tu tai san cd djnh tren vdn chii sd huu (Tdng gia tri con lai ciia TSCD/Tdng von chii sd hiiu)
VII Nhung thong tin khac 1. Thong tin ve cac ben lien quan
Danh sach cac ben lien quan da co giao djch trong ky. STT Ten td chirc/Ca nhan 1 Cdng ty cd phan Du lich Ham Hd 2 Cdng ty cd phan Thuy dien Van Phong
469.489.182.838 153.233.483.286
14.622.314.355
366.429.704.604
1.003.774.685.083
Tai thoi diem 31/12/2012
30% 70%
2%
14%
90%
12%
278%
Moi quan he Cdng ty con
Cdng ty lien ket
(Cdc thuyet minh tic trang 10 den trang 31 la mot bo phdn hop thdnh cua Bdo cdo tdi chinh) 28
CONG TY C 6 PHAN X A Y DI^NG 47 Dja chi: S6 08 ducmg Bien Cixang, thanh pho Quy Nhon, tinh Binh Dinh
Bdo cdo tdi chinh Cho nam tai chinh
l<et thuc ngay 31/12/2012
T H U Y E T M I N H B A O C A O T A I C H I N H H O P N H A T (tiep theo)
3 Cong ty Co phan Thuy dien Buon don 4 Cong ty co phan Thuy dien Dinh Binh 3 Ong Nguyin Luang Am
Cong ty lien ket Cong ty lien ket
Chu tich Hoi dong quan trj
Nhung giao djch trgng yeu cua Cong ty vol cac ben lien quan trong ky bao gom;
Ben lien quan Nghiep vu y(f\c ben lien quan Gop von Cong ty CO phan Du Ijch Ham Ho Cong ty CO phan Thuy dign Vdn Phong Cong ty CO phan Thiiy dien Buon don
Gop von bang tien tang ty le sd huu Gdp von bing tien G D 1 va C D 2 Gop vdn bing tiln tang ty le sd huu
Nam nay
L314.322.000 8.849.000.000 8.200.000.000
Co tire va loi nhuan dugc chia
Cdng ty cd phan Du lich Ham Hd
Cdng ty cd phdn Thuy dien Djnh Binh
Tra cd tuc bdng t i ln
Tra CO turc bdng tiln
Tra cd tire bdng cd phieu: 132.000 CP
N3m nay
180.010.857
2.376.000.000
Thii lao, thu nhap ciia Hgi dong quan tri. Ban Giam doc Tu 01/01/2012 den 31/12/2012
Thu lao ciia Hdi ddng quan tri. Ban Giam ddc 431.800.000
2. Thong tin so sanh
Sd lieu so sanh la sd lieu tren Bao cdo tai chinh nam 2011 cua Cdng ty Cd phan xay dung 47 da dugc kiem todn bdi Cdng ty TNHH K i l m todn va tu vdn Thang Long T-D-K.
3. Thong tin ve tinh boat dgng Hen tuc
Hdi ddng quan trj va Ban Gidm doc cua Cdng ty Cd phan Xay dung 47 khdng djnh rdng Cdng ty se tilp tuc hoat dgng va thuc hien ke hoach san xudt, kinh doanh trong cdc nam tai chinh tiep theo.
Ngudi lap
LuoTig Dang Hao
toan tr umig
Pham Van Nho
ngdy 15 thdng 03 ndm 2013
Giam doc
yen LuoTig Am
(Cdc thuyit minh tir trang 10 din trang 31 Id mot bo phdn hap thdnh cua Bdo cdo tdi chinh) 29
CO
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ho n
am ta
i chi
nh
kat t
huc
ngay
31/
12/2
012
Phu
luc
02
BA
NG
DO
I C
HIE
U B
IEN
DQ
NG
NG
UO
N V
ON
CH
U S
d H
UtJ
D
on
vi t
inh:
VN
D
Noi
dun
g V
on d
au tu
chu
sd
huu
T
hdng
du
von
c6
ph^n
V
on k
hdc
thuO
c vo
n ch
ii Q
uy k
hdc
thuQ
C v
on c
hu Ty
gid
hdi
do
di
Quy
ddu
tu p
hdt
tril
n Q
ui d
tr p
hdng
td
i ch
inh
LN s
au th
ul c
hu^
phan
pho
i To
ng c
ong
1. S
o du
* da
u na
m tr
udc
80.0
00.0
00.0
00
23.4
67.6
50.0
00
10.4
49.1
46.9
77
52.2
76.6
24
12.0
22.4
41,6
93
3.95
2.79
3.77
3 16
.000
.000
.000
14
5.94
4.30
9.06
7 Ta
ng v
6n tr
ong
nSm
trud
c -
--
--
--
-La
i tro
ng n
Sm tr
udc
--
-24
.280
.988
.317
24
.280
.988
.317
TS
ng k
hac
--
--
525.
283
3.62
1.20
5.99
2 1.
207.
068.
664
101.
533.
620
4.93
0.33
3.55
9 G
iam
von
tron
g nd
m tr
ade
--
--
--
--
L6 tr
ong
nSm
trud
c -
--
--
--
Gia
m k
hac
--
--
--
22.0
45.1
23.9
99
22.0
45.1
23.9
99
2. S
o du
cuoi
ndm
trud
c 80
.000
.000
.000
23
.467
.650
.000
10
.449
.146
.977
52
.276
.624
52
5.28
3 15
.643
.647
.685
5.
159.
862.
437
18.3
37.3
97.9
38
153.
110.
506.
944
3. S
o d
u da
u na
m n
ay
80.0
00.0
00.0
00
23.4
67.6
50.0
00
10.4
49.1
46.9
77
52.2
76.6
24
525.
283
15.6
43.6
47.6
85
5.15
9.86
2.43
7 18
.337
.397
.938
15
3.11
0.50
6.94
4 Td
ng v
on tr
ong
ky
--
--
--
Lai t
rong
ky
--
--
21.5
84.9
92.7
95
21.5
84.9
92.7
95
Tdng
khd
c -
--
37.0
82.1
05
3.34
9.12
0.65
3 1.
068.
707.
073
-4.
454.
909.
83!
Gia
m v
on tr
ong
ky
--
--
-L6
tron
g ky
-
--
--
--
Gia
m k
hdc
--
--
525.
283
--
23.6
31.9
82.2
98
23.6
32.5
07.5
81
-4.
So
du c
u6i n
dm
80.0
00.0
00.0
00
23,4
67.6
50.0
00
10.4
49.1
46.9
77
89.3
58.7
29
-18
.992
.768
.338
6.
228.
569.
510
16.2
90.4
08.4
35
155.
517.
901.
989
(Cdc
thuy
it m
inh
tie
tran
g 10
din
tran
g 31
id
mot
bo
phdn
hep
thdn
h cu
a Bd
o cd
o td
i chi
nh)
31
