C 6 N G T Y C O P H A N X A Y DlTNG 47 Dia chi: So 8, Bien Ciromg, Thanh pho Quy Nhon, tinh Binh Dinh

Dien thoai: 056 3522166 Fax: 056 3522316

BAO CAO TAI CHINH HOP NHAT DA Dl/OC SOAT XET

C U A C O N G T Y C O P H A N X A Y D U N G 47

Cho giai doan ketodn tvc 0110112012 den 30/06/2012 kem theo

BAO CAO KET QUA CONG TAC SOAT XET

Duac soat xet bdi:

C O N G T Y T N H H K I E M T O A N V A Kfe T O A N H A NOI So: 3 ngo 1295 diromg Giai Phong - Hoang Mai - Ha Noi

Dien thoai: 043 974 50 81/82 Fax: 043 974 50 83 Ha Noi, thang 8 nam 2012

C O N G T Y C O P H A N X A Y D U N G 47 Dia chi: So 8, Bien Cuong, Thanh pho Quy Nhon, tinh Binh Dinh

Dien thoai: 056 3522166 Fax: 056 3522316

M U C L L C

N Q I D U N G Trang so

Bao cao cua Ban Tong G i a m doc 02 - 04

Bao cao ket qua c6ng tac soat xet 05

Bang can doi ke toan hpp nhat tai ngay 30/06/2012 0 6 - 0 7

Bao cao ket qua hoat dong kinh doanh hpp nhaft 06 thang dSu nam 2012 8

Bao cao l im chuyen tien te hpp nhat 06 thang diu nam 2012 9

Thuyet minh bao cao tai chinh hpp nha't 06 thang dSu nam 2012 1 0 - 2 9

Phu luc 01 - Tinh hinh tang giam tai san c6 dinh 30

Phu luc 02 - Tmh hinh tang giam von chu sd huu 31

Phu luc 03 - Bang xac dinh L p i ich c6 dong thieu so 32

Phu luc 04 - V a y ngan ban ngan hang 3 3 - 3 4

Phu luc 05 - V a y dai ban ngan hang 35

1

C 6 N G T Y C O P H A N X A Y DVNG 47 Dia chi: So 8, Bien Cuong, Thanh pho Quy Nhon, tinh Binh Dinh Dien thoai: 056 3522166 Fax: 056 3522316

Bao cao ciia Ban Giam doc dinh kem BCTC cho giai doan ke'

toan tir 01/01/2012 den 30/06/2012

B A O C A O C U A B A N T O N G G I A M D O C

Ban Tong Giam doc Cong ty Co phan Xay dung 47 goi tat la "Cong t y " de trinh Bao cao nay Cling v6i Bao cao tai chinh hop nhat da dupe soat xet cho giai doan ti i 01/01/2012 den

30/06/2012.

Hoi dong quan tri va Ban Giam doc tai th5i diem lap Bao cao tai chinh gom co:

Hoi dong quan tri:

Chu tich

Pho Chii tich

U y vien

U y vien

U y vien

Tong Giam doc

Pho Tong Giam doe

Pho Tong G i a m doc

Pho Tong Giam doe

Pho Tong G i a m doe

Pho Tong Giam doc

• Ong Nguyen Luong A m

• Ong NguySn V a n Ton

• Ong Dinh Tan Duong

• Ong Le V a n Dong

• Ong Pham V a n Nho

Ban Tong Giam doc:

• Ong Nguyen Luang A m

• Ong V u Xuan Chinh

• Ong Le V a n Dong

• Ong Dinh Ta'n Duong

• Ong Nguyen Diic Thai

• Ong Nguyen V a n Ton

• Duong M i n h Quang Pho Tong Giam doc

(Bdnhiem tii: ngay 0110112012 theo Quyet dinh so 1660 ngay 1911212011 Hoi dong quan tri

Cong ty CO phdn ^y dung 47)

• Ong Pham V a n Nho K e toan trudng

Kiem toan vien doc lap

Bao cao tai chinh hpp nhat 06 thang dau nam 2012 cua Cong ty Co phSn Xay dung 47 dupe

soat xet bdi Cong ty T N H H K i e m toan va K e toan H a N o i ( C P A H A N O I ) .

Khai quat ve cong ty

Cong ty Co phan Xay dung 47, gpi tat la "Cong ty", tien than la Cong ty Xay dung 47 dupe

chuyen doi tii Doanh nghiep Nha nude theo Quyet dinh so: 4411/2001/QD/BNN-TCCB ngay

08/12/2001 cua Bp trucmg Bp Nong nghiep ve viec chuyen Cong ty Xay dung 47 thanh Cong ty Co

phan xay dung 47. Cong ty dupe thanh lap theo GiSiy ehiing nhan dang ky kinh doanh so

3503000064 do Sof K e hoach va Dau tu tinh Binh Dinh cap ngay 27 thang 06 nam 2005. Trong qua

trinh hoat dong, Cong ty co 11 Ian thay doi dang ky kinh doanh vdi so mdi la 4100258747, thay

doi 1& thir 11 vao ngay 09/06/2012 do So K e hoach va Dau tu tinh Bmh D i n h cap.

2

C 6 N G T Y C O P H A N X A Y DUNG 47 Bao cao cua Ban Giam doc Dia chi: s6'8, Bien Cuong, Thanh pho Quy Nhon, tinh Quy Nhon dinh kem BCTC hop nhat Dien thoai: 056 3522166 Fax: 056 522316 cho giai doan ke toan

tir 01/01/2012 den 30/06/2012

Theo do:

V o n dieu le dang ky ctia' Cong ty la: 80.000.000.000 d {Jam muoi ty dong ch&n).

Linh vuc kinh doanh: X a y dung cac cong trinh thuy led, thuy dien; V a n tai hang hoa bang

ducftig bo; Dai tu xe, may thi cong; San xuat, phue hoi phu kien co khi . San xuat cac san pham

CO kh i cong trinh; M u a ban nigu, thuoc la, hang thu cong my nghe; Dich vu tam hoi, massage

va cac dich vu tang cudng siic Ichoe tuong tu (trur boat dong th^ thao); Hoat dong ciia cac diem

truy cap internet; Dieu hanh tuor du lich (Kinh doanh lit hanh noi dia va qudc te; cac dich vu du

lich khac); Dich vu h6 trp giao due (Tu va'n du hoc); K i n h doanh van tai khach bang 6 to theo

hpp dong. K i n h doanh van tai hanh khach bang 6 to theo tuyen co dinh. K i n h doanh van tai

hanh khach bang xe taxi. K i n h doanh van tai hanh khach bang 6 to; Cho thue 6 to; K i n h doanh

dich vu the thao giai tri, tro choi the thao tren bien; Day nghe; Da i ly thu doi ngoai te; Dich vu

dua ngudi lao dong di lam viec d nude ngoai; X a y dung cac cong trinh cong nghiep, dan dung;

Khai thae da, eat sdi, dat set; Dich vu thi nghiem kiem tra dp ben co hpc be tong ket eau;

Khach san; Nha hang, quan an, hang an udng; To chu:c hpi nghi hpi thao; Dai ly rupu, bia, nude

giai khat. Da i ly ban ve may bay, tau hoa; K i n h doanh ba't dong san, quyen suf dung dat thupe

chu sd hiiu, chii s i dung hoac di thue; Thi cong Idioan phut vila xir ly nen va than cong trinh.

Cong ty CO tru sd tai: Sd 8, Bien Cuong, Thanh pho Quy Nhon, tinh Binh Dinh. *

Den thdi diem 30/06/2012, co cau Cong ty gom c6 01 Cong ty con:

Cong ty Co ph^n D u l ich Ham H d cd dia chi tai: Tay Phii - Tay Son - Binh Dinh.

Ty le loi ich va quyen bieu quyet ciia Cong ty me la 73,83%. • ; y

Tinh hinh tai chinh va ket qua boat dong kinh doanh ] •<

Tmh hinh tai chinh tai ngay 30/06/2012, ket qua hoat dong kinh doanh cho giai doan boat ddng - ^

ket thiic cung ngay cua Cdng ty dupe trinh bay trong Bao cao tai chinh dinh kem bao cao nay ti i

trang 06 den trang 35.

Cac su kien phat sinh sau ngay khoa sd va lap Bao cao tai chinh

Theo nhan dinh cua Ban Tong Giam doe, xet tren cac khia canh trpng yen, khdng cd su kien

nao bat thudng xay ra sau ngay 30/06/2012 cho den thdi diem lap bao cao nay eSn thiet phai

dieu chinh sd lieu hoac cdng bd tren Bao cao tai chinh cho giai doan ke toan ti i 01/01/2012 den

30/06/2012.

Tai bao cao nay Ban Tong Giam doc Cong ty xin khang dinh nhumg van de sau day:

• Ban Tong Giam doc Cdng ty chiu trach nhiem trong viec lap va trinh bay Bao cao tai

chinh mot each trung thue va hpp ly ;

• Chiing tdi da cung cSp toan bp cac tai lieu ke toan cSn thi6't cho cac K i e m toan vien va

chiu trach nhiem ve tinh trung thue ciia cac tai lieu da cung cap;

3

C 6 N G T Y C O P H A N X A Y D U N G 47 Dia clii: Sd 8, Bien Cuong, Thanli phd Quy Nhon, tinh Binh Dinh Dien thoai: 056 3522166 Fax: 056 3522316

Bao cao cua Ban Giam doc dinh kem BCTC cho giai doan ke'

toan tir 01/01/2012 dfo 30/06/2012

• Viec thiet lap va duy tri mot he thd'ng ke toan va he thd'ng kiem soat ndi bd cd hieu luc,

di thue thi cdng viec quan ly la thude trach nhiem cua Ban Tong G i a m dd'e;

• Tai san ma Cdng ty dang nam gii i la thude quyen sd hiJu hpp phap cua Cdng ty va

khdng cd bat ky mot su kien nao cd the dan tdi viec tranh cha'p cac tai san ma Tap doan

dang sir dung;

• Chung tdi khdng cd bat ky mdt k6' hoach du tinh nao cd th^ lam sai lech dang ke sd lieu

ke toan hoac each phan loai tai san va khoan np da dupe phan anh trong Bao cao tai

chinh;

• Chung tdi khdng cd bat ky mdt ke hoach nao nham ngtag san xuat mdt loai san ph^m dang dupe san xuat, ngihig xay dung cac cdng trinh dang dd dang eiing khdng cd mdt ke hoach hay du tinh nao cd the dan den tinh trang hang ton kho u: dpng hoac lac hau va khdng cd bat ky khoan hang ton kho nao dupe bach toan vdi gia tri cao hon gia tri thue hien thuan;

• Bao eao tai chinh da phan anh mot each trung thue ve tinh hinh tai san, cdng np va

ngudn vd'n ehu sd hiiu cua Cdng ty tai ngay 30/06/2012, ciing nhu ket qua boat dpng san

xuat kinh doanh cua Cdng ty cho giai doan ke toan tir 01/01/2012 den 30/06/2012;

• Bao cao tai chinh da dupe lap phii hop vdi cac Chinh sach ke toan da dupe trinh bay

trong ban thuyet minh Bao cao tai chinh va phu hpp vdi cac Chuin mue K e toan Viet

Nam, Che dp K e toan Viet Nam va quy dinh hien hanh ve ke toan cd lien quan den viec

lap va trinh bay Bao cao tai chinh;

• Chung tdi khang dinh rang Cdng ty tiep tue boat dpng va thue hien ke hoach kinh doanh

cua minh trong cac nam tai chinh tiep theo.

Thay mat yd dai dien cho Ban Tong Giam doc

P H A N X A Y DIJNG 47

Tong Giam doc

Quy Nhcm, ngdy 15 thdng 7 nam 2012

H A I N O I ^

C O N G TY K I E M TO A N V A K E T O A N H A NOI ^ V / ^ A ^ ALLIANCE OF INTER-CONTINENTAL ACCOUNTANTS ^ k^J- ^ THANH VIEN HANG KIEM T O A N .

T n i sd chinh: S6 3, ngo 1295, ducfng Giai Phong, P. Hoang Liet, Q. Hoang Mai, TP Ha N6i DT: (84) 4 3974 5080/81/82 * Fax: (84) 4 3974 5083 Email: cpahanoi@fpt.vn Website: www.cpahanoi.com

Ha Noi, ngdy 06 thdng 8 nam 2012

So: / C P A H A N O I - B C S X

BAO CAO KET QUA CONG TAG SOAT XET V E B A O C A O T A I C H I N H H O P N H A T C U A C O N G T Y C O P H A N X A Y D U N G 47

cho giai doan lie toan tiir 01/01/2012 den 30/06/2012

Kinh sid: Hoi dong Quan tri va Ban Tong Giam doc

Cong ty Co phan Xay dung 47

Chung toi, Cong ty T N H H K i e m toan va K e toan H a N o i ( C P A H A N O I ) da thue hien cong tac

soat xet Bao cao tai chinh hop nhat 06 thang dSu nam 2012 cua Cong ty co phan Xay dung 47

bao gom: Bang can doi Ice toan hpp nhat tai ngay 30/06/2012, Bao cao ket qua kinh doanh hpp

nhat, Bao cao luu chuyen tien te hpp nhat va Thuyet minh Bao cao tai chinh hpp nhat cua ky ke

toan ket thue ngay 30/06/2012 nhu da trinh bay ttr trang 06 den trang 35.

Viec lap va trinh bay Bao cao tai chinh nay thupe trach nhiem ciia Ban Tong Giam doc cong ty.

Trach nhiem ciia cbting toi la dua ra nhan xet ve Bao cao tai chinh hpp nhat tren co so cong tac

soat xet ciia chiing toi.

Chiing toi da thue hidn cong tac soat xet Bao cao tai chinh theo Chufo mue kiem toan Viet

Nam v^ c6ng tac soat xet. Chuan mue nay yeu eSu cong tac soat xet phai lap ke hoach va thue

hien de co su dam bao vijta phai rang Bao cao tai chinh hpp nhat khong ehiia dung nhOtig sai sot

trpng yeu. Cong tac soat xet bao gom chii yeu la viec trao doi v6i nhan su cua Cong ty va ap

dung cac thii tue phan tich tren nhihig thdng tin tai chinh; cong tac nay cung cap mot miic dp

dam bao thap hon cdng tac kiem toan. Chiing tdi khdng thue hien cdng viec kiem toan nen cung

khdng dua ra y kien kiem toan.

Tren co sd cdng tac soat xet cua chiing tdi, ehiing tdi khdng thay cd su kien nao de chiing tdi

cho rang Bao cao tai chinh hpp nhat kem theo day khdng phan anh trung thue va hpp ly tren cac

khia canh trpng yeu phii hpp vdi C h u & mure ke toan Viet N a m va cac quy dinh phap ly cd lien

quan den viec lap va trinh bay bao cao tai chinh.

' C O N G T Y T N H H K I E M T O A N V A K E T O A N H A N O I ( C P A H A N O I )

CONG TY CO PHAN XAY DUNG 47 Dia chi: S6 8 Bien Cuong - Quy Nhon - Binh Dinh Dien thoai: 056 3522 166 Fax: 056 3522 316

Bao cao tai chinh hop nhat Cho giai doan ke toan

tir 01/01/2012 de'n 30/06/2012

B A N G C A N D O I K t T O A N GI0A N I £ N D O H O P N H A T

Tai ngdy 30 thdng 06 nam 2012 Dcxn vi tinh: dong

11 TAI SAN Ma so Thuyet minh

Sd cudi ky Sd dau nam

1 2 3 4 5 6

A T A I S A N N G A N H A N (100=110+120+130+140+150 100 983.194.998.764 913.390.947.510

I Tien va cac khoan tirong dirong tien 110 V.Ol 31.404.578.750 107.768.023.601

1 Ti6n 111 31.404.578.750 77.768.023.601 2 Cac khoan tuong duong tidn 112 - 30.000.000.000 H Cac khoan dau tu tai chinh ngdn han 120 - -HI Cac khoan phai thu ng^n han 130 516.836.673.570 445.738.637.801

1 Phai thu khach hang 131 V.02 475.630.701.460 390.225.064.352

2 Tra trudc cho nguoi ban 132 V.03 34.944.413.285 43.262.734.802

3 Cac khoan phai thu khac 138 V.04 6.261.558.825 12.250.838.647

4 Du phong cac khoan phai thu kho doi (*) 139 - -

IV Hang ton kho 140 408.529.271.798 354.836.085.228

1 Hang tdn kho 141 V.05 408.529.271.798 354.836.085.228

2 Du phong giam gia hang ton 'kho (*) 149 - -

V Tai san ngdn han khac 150 26.424.474.646 5.048.200.880

1 (Uii phi tra trudc ngan han 151 V.06 - 6.956.909

2 Thu^ GTGT dupe kha'u triif 152 - 10.986.363 3 Thue va cac khoan khac phai thu cua Nha nude 152 V.07 - 3.925.639

4 Tai san ngan han khac 158 V.08 26.424.474.646 5.026.331.969

B T A I S A N D A I H A N (200=210+220+240+250+260 200 377.469.341.156 400.454.749.460

I Cac khoan phai thu dai han 210 - -H Tai san co djnh 220 329.983.583.888 364.264.571.686

1 Tai san co dinh hiiu hinh 221 V.09 312.795.642.299 352.490.859.973

- Nguyen gia 222 646.437.793.085 645.182.512.279 - Gia tri hao mon luy k^ (*) 223 (333.642.150.786) (292.691.652.306)

2 Tai san cd dinh v6 hinh 227 V.IO 11.375.019.536 11.405.246.056

- NguySn gia 228 11.911.730.290 11.911.730.290

- Gia tri hao mon luy kef (*) 229 (536.710.754) (506.484.234)

3 Chi phi xay dung co ban dd dang 230 V . l l 5.812.922.053 368.465.657 HI Bat dong san dau tu 240 - -IV Cac khoan dau tu tai chinh dai han 250 45.998.500.000 31.800.000.000

1 DSu tu vao cong ty lien ket, lien doanh 252 V.12 45.998.500.000 31.800.000.000 V Tai san dai han khac 260 1.487.257.268 4.390.177.774

1 2

Chi phi tra trudc dai han 261 V.13 - 3.091.285.774 1 2 Tai san dai han khac 268 V.14 1.487.257.268 1.298.892.000

VI Loi the thuong mai - -TONG CONG T A I SAN (270=100+200) 270 1.360.664.339.920 1.313.845.696.970

(Cdc thuyet minh ti( trang 10 den trang 35 Id bo phdn hap thdnh cua Bdo cdo tdi chinh) 6

CONG TY CO PHAN XAY DUNG 47 * Bao cao tai chinh hop nhat Dia chi: Sd 8 Bien Cuong - Quy Nhon - Binh Dinh Cho giai doan k6 toan Dien thoai: 056 3522 166 Fax: 056 3522 316 tir 01/01/2012 deh 30/06/2012

B A N G C A N D O I K £ T O A N G I I T A N I E N D O H O P N H A T

Tai ngdy 30 thdng 06 nam 2012

TT NGUON VON Ma sd Thuyet minh

Sd cudi ky Sd dau nam

1 2 3 4 5 6 A NO PHAI TRA (300=310+320) 300 1.211.966.510.399 1.158.747.904.101 I No ngan han 310 922.307.114.801 858.961.811.848

1 Vay va np ngdn han 311 V.15 605.342.945.165 562.938.811.070 2 Phai tra ngudi ban 312 V.16 203.948.509.467 201.949.093.138 3 Ngudi mua tra ti n tnrdc 313 V.17 10.306.056.752 24.995.377.849 4 Thue' va cac khoan phai ndp Nha nude 314 V.18 5.115.399.082 24.788.337.685

5 Phai tra cong nhan vien 315 70.612.426.070 32.104.220.768 7 Cac khoan phai tra, phai nop khac 319 V.19 25.741.044.876 11.005.268.645

8 Quy khen thudng, phiic lpi 323 1.240.733.389 1.180.702.693

II Np dai han 330 289.659.395.598 299.786.092.253

1 Vay va np dai han 334 V.20 283.841.092.620 294.785.657.770

2 Du phong trp cap m& viec lam 336 5.818.302.978 5.000.434.483 B VON CHU s d HUU (400=410+420) 400 V.21 146.716.649.279 153.110.506.944

I Von chii sd huru 410 146.716.649.279 153.110.506.944 1 Vdn ddu tu ciia chii sd hihi 411 80.000.000.000 80.000.000.000 2 Thang du vd'n c6 phan 412 23.467.650.000 23.467.650.000 3 Vdn khac ciia chii sd hiiu 413 10.449.146.977 10.449.146.977 4 Chenh lech ty gia hdi doai 416 - 525.283 5 Quy dau tu phat trien 417 17.591.392.507 15.643.647.685 6 Quy du phong tai chinh 418 5.771.646.267 5.159.862.437 7 Quy khac thude vdn chii sd huu 419 86.026.274 52.276.624

8 Lpi nhuan chua phan phdi 420 9.350.787.254 18.337.397.938

H Nguon kinh phi va quy khac 430 - -C LOI ICH CUA C 6 D 6 N G THIEU s6 439 1.981.180.242 1.987.285.925

T 6 N G C O N G N G U O N V 6 N (430=300+400) 440 1.360.664.339.920 1.313.845.696.970

C A C CHI TIEU NGOAI BANG CAN D6I K E TOAN

TT CHITlf iU Ma sd Thuyet minh

Sd cudi ky Sd dau nam

1 Ngoai te cac loai (USD) 005 3.882,84 397,34

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inh)

C O N G T Y C O P H A N X A Y D U N G 47 Bao cao tai chinh hgfp nhat Dia clii: So 8 Bien Cirong - Quy Nhon - Binh Dinh Cho giai doan ke' toan Dien thoai: 056 3522 166 Fax: 056 3522 316 tiir 01/01/2012 den 30/06/2012

BAO CAO Liru CHUYEN T I £ N T E HOP NHAT (Theo phuong phap true tie'p)

Quy 2 nam 2012 Dan vi tinh: dong

TT Chi tieu Ma so

LQy ke den cudi quy nay TT Chi tieu

Ma so Nam nay Nam trudc

1 Tien thu tir ban hang, cung cap dich vu va doanh thu khac 1 424.103.308.627 685.774.033.687 2 Tiln chi tra cho ngudi cung cap hang hoa va dich vu 2 (343.124.447.084) (588.210.888.137) 3 Tiln chi tra cho ngudi lao d6ng 3 (90.445.392.389) (95.848.116.928) 4 Ti6n chi tra lai vay 4 (58.053.462.969) (60.955.629.575) 5 Tien chi ndp thu€ 5 (5.776.231.483) (6.863.801.163) 6 Tidn thu khac tir hoat ddng kinh doanh 6 2.027.865.791 396.477.285 7 Tiln chi khac cho hoat dong kinh doanh 7 (576.987.936) (496.840.000)

Luu chuyen tien thuan tU hoat dong kinh doanh 20 (71.845.347.443) (66.204.764.831) 11 Luu chuyen tien tiir hoat ddng dau tu

1 Tien chi de mua sam, xay dung TSCD va cac tai san dai han khac 21 (6.734.376.963) (28.859.334.802)

2 Tien thu tijf thanh ly, nhuong ban TSCD va cac tai san dai han khac

22 - -

3 Ti6n chi cho vay, mua cac cong cu np ciia don vi khac 23 - -

4 Tien thu hdi cho vay, ban lai cac cdng cu np ciia don vi khac 24 -

5 Ti6n chi dau tu gdp vd'n vao don vi khac 25 (14.198.500.000) (7.020.000.000) 6 Ti6n thu hdi ddu tu gdp vdn vao don vi khac 26 - -7 Tidn thu lai cho vay, co tiic va lpi nhuan dupe chia 27 3.199.018.636 3.610.204.267

Luu chuyen tien thuan tU hoat dong dau tu 30 (17.733.858.327) (32.269.130.535) IH Luu chuyen tien tiir hoat ddng tai chinh

1 Tien thu tir phat hanh cd phieu, nhan vdn gdp ciia chu sd hihi 31 - -

2 Tiin chi tra vdn gdp cho cac CSH, mua lai CP cua doanh nghiep dd phat hanh 32 -

3 Ti6n vay ngdn han, dai han nhan dupe 33 294.151.835.452 467.809.766.750 4 Tiin chi tra np gdc vay 34 (262.692.266.507) (356.802.128.815) 5 Tiln chi tra np thue tai chinh 35 - -6 C6 nic, lpi nhuan da tra cho chii sd hiJu 36 (18.243.808.026) (16.137.518.049)

Luu chuyen tien thuan tU hoat dong tdi chinh 40 13.215.760.919 94.870.119.886 Luu chuyen tien thu^n trong ky (20+30+40) 50 (76.363.444.851) (3.603.775.480) Tien va tuong duong tien dau ky 60 107.768.023.601 31.278.299.280 Anh hudng ciia thay ddi ty gia hdi doai quy ddi ngoai te 61 - -Tien va tuong duong tien cudi ky (50+60+61) 70 31.404.578.750 27.674.523.800

(Cdc thuyet minh tit trang 10 den trang 35 Id bo phdn hap thdnh ciia Bdo cdo tdi chinh) 9

C O N G T Y C O P H A N X A Y D U N G 47 Dia chi: Sd 8, Bien Cuong, Thanli phd Quy Nhon, tinh Binh Dinh Dien thoai: 056 3522166 Fax: 056 3522316

Thuyet minh Bao cao tai chinh cho giai doan ke toan

tir 01/01/2012 den 30/06/2012

THUYET MINH BAO CAO TAI CHINH HOP NHAT

QUY 2 NAM 2012

I. D A C D I E M H O A T D O N G C U A D O A N H N G H I E P

1. Hinh thurc sd huru

Cdng ty Co pMn X a y dung 47, goi tat la "Cdng ty", ti^n than la Cdng ty Xay dimg 47 duoc

chuyen ddi tir Doanh nghiep Nha nude theo Quyet dinh sd: 4411/2001/QD/BNN-TCCB ngay

08/12/2001 ciia Bd trudng Bd Ndng nghiep ve viec chuyin Cdng ty X a y dimg 47 thanh Cdng

ty Cd phan X a y dimg 47. Cdng ty dupe thanh lap theo Giay chiing nhan dang ky kinh doanh

sd 3503000064 do Sd K e hoach va Dau tu tinh Binh Dinh ca'p ngay 27 thang 06 nam 2005.

Trong qua trinh hoat ddng, Cdng ty cd 11 Ian thay ddi dang ky kinh doanh vdi sd mdi la

4100258747, thay doi Ian thii 11 vao ngay 09/06/2012 do Sd K e hoach va Dau tu tinh Binh

Dinh cap.

Theodd:

V d n dieu le dang ky ciia Cdng ty la: 80.000.000.000 ddng (Tam mUoi ty dong chdn).

Co cau vdn dieu le:

- V d n gdp cua Nha nude : 20.076.427.000 V N D Ktucmg duong 25,96%> - V d n gdp ciia cac ddi tupng khac : 59.235.730.000 V N D <tucmg duong 74,04%>.

Cdng ty cd tru sd tai: Sd 8, Bien Cuong, Thanh phd Quy Nhon, tinh Binh Dinh.

2. LTnh vuc hoat dpng cua Cong ty:

xay dung cac cdng trinh thuy lp i , thuy dien; Van tai hang hoa bang dudng bp; Dai tu xe,

may thi cdng; San xuat, phue hoi phu kien co khi . San xuat cac san phim co khi cdng trinh;

M u a ban rupu, thude la, hang thu cdng my nghe; Dich vu tam hoi, massage va cac dich vu

tang eudng siic khde tuong tu (tnt boat ddng the thao); Hoat ddng ciia cac diem truy cap

internet; Dieu hanh tuor du l ich (Kinh doanh Ivl hanh ndi dia va qudc te'; cac dich vu du l ich

khac); Dich vu hd trp giao due (Tu van du hpc); K i n h doanh van tai khach bang d td theo

hpp ddng. K i n h doanh van tai hanh Idiaeh bang d td theo tuyen cd dinh. K i n h doanh van tai

hanh khach bang xe taxi. K i n h doanh van tai hanh khach bang d td; Cho thue d td; K i n h

doanh dich vu th^ thao giai tri, trd choi the thao tren bi^n; Day nghe; Da i ly thu ddi ngoai te;

Dich vu dua ngudi lao ddng di lam viec d nude ngoai; X a y dung cac cdng trinh cdng nghiep,

dan dung; K h a i thae da, cat sdi, dat set; Dich vu thi nghiem kiem tra dp ben co hpc be tdng

ket can; Khach san; Nha hang, quan an, hang an udng; Td chiic hdi nghi hdi thao; Dai ly

rupu, bia, nude giai khat. Da i ly ban ve may bay, tau hoa; K i n h doanh bat ddng san, quyen

sit dung dat thude ehu sd hiiu, chii sit dung hoac di thue; Thi cdng khoan phut viia xuf ly nen

va than cdng trinh.

3. Danh sach cdng ty con dupe hpp nhat:

Cdng ty C d phan D u l ich Ham H d

Dia chi: Tay Phii - Tay Son - Binh Dinh. (Cdc thuyet minh nay la bg phan hep thanh va can duac doc dong thdi vdi Bdo cdo tdi chinh)

10

C O N G T Y C O P H A N X A Y D U N G 47 Dia chi: Sd 8, Bien Cuong, Thanh phd Quy Nhon, tinh Binh Dmh Dien thoai: 056 3522166 Fax: 056 3522316

Thuyft minh Bao cao tai chinh cho giai doan ke toan

tir 01/01/2012 den 30/06/2012

4. Ty le loi ich cdng ty me va quyen bieu quyet:

Ty le lo i ich cdng ty me : 73,83%

Quyen bieu quyet : 73,83%

V d n ciia cdng ty con : 7.129.000.000 ddng

V d n gdp ciia cdng ty me : 5.330.000.000 ddng.

II. NIEN D O K E T O A N , D O N VI T I E N Tfistr D U N G T R O N G K f i ' T O A N

1. Nien dd ke toan bat dAu tit ngay 01/01 va ket thiic vao ngay 31/12 hang nam. Day la Bao cao

tai chinh giiia nien dd nen nien dd ke toan bat diu tit ngay 01/01 deh 30/06.

2. Don v i tien te sir dung trong ke toan: Ddng Viet Nam (d)

III. C H E D O K E T O A N V A C H U A N M U C Kfi' T O A N A P D U N G

1. Che do ke toan ap dung

Cdng ty ap dung Che do ke toan Viet Nam ban hanh kem theo Quyet dinh sd 15/QD-BTC

ngay 20/03/2006 cua Bd Tai chinh va cac Thdng tu hudng dan kem theo phii hop vdi dac

diem san xuat kinh doanh tai Cdng ty.

2. Hinh thurc so ke toan ap dung:

Cdng ty ap diing hinh thiic So ke toan tren may v i tinh. Den thdi diem khoa sd lap Bao cao

tai chinh, Cdng ty da in day du Bao cao tai chinh, so ke toan tong hop va sd ke toan chi tiet.

3. Chuan muc ke toan ap dung:

Ban lanh dao Cdng ty Co phan Xay dimg 47 tuyen bd tuan thu cac Chuan muc ke toan Viet

Nam da ban hanh phii hgfp vdi dac diem boat ddng san xuat kinh doanh cua Cdng ty.

IV. Cac Chinh sach ke toan ap dung

Sau day la cac Chinh'sach ke toan chu yeu ma Cdng ty da ap dung d^ ghi sd va lap Bao cao

tai chinh.

1. Udc tinh ke toan:

Viec lap Bao cao tai chinh tuan thu theo cac Chu^n muc K d ' toan Viet N a m yeu ciu Ban

Tdng Giam dd'c phai cd nhiing udc tinh va gia dinh anh hudng den sd lieu bao cao ve cac

cdng np, tai san va viec trinh bay cac Idioan cdng np va tai san tiem tang tai ngay lap Bao

cao tai chinh ciing nhu cac sd lieu Bao cao ve doanh thu va chi phi trong sudt ky hoat ddng.

Ket qua boat ddng kinh doanh thue te cd the khac vdi cac udc tinh, gia dinh dat ra.

2. Co sd hpp nhat Bao cao tai chinh:

Bao cao tai chinh hpp nhat ciia Cdng ty va Bao cao tai chuih cua cdng ty do Cdng ty C6 phSn

xay dung 47 kiem soat (cdng ty con) dupe lap cho den ngay 30 thang 06 nam 2012. Viec

kiem soat nay dat dupe khi Cdng ty Co phan Xay dung 47 cd Icha nang kiem soat cac chinh

sach tai chinh va boat ddng cua cae cdng ty nhan dau tu nham thu dupe lpi ich tit boat ddng

ciia cae cdng ty nay.

Trong trudng hpp can thiet, Bao cao tai chinh cua cdng ty con dupe dieu chinh de cac chinh

sach kd toan dupe ap dung tai Cdng ty Co phan X a y dung 47 va cdng ty eon la gidng nhau.

(Cdc thuyet minh nay la bp phdn hop thdnh vd can ducfc doc dong thai vdi Bdo cdo tai chinh) 11

C O N G T Y C O P H A N X A Y D U N G 47 Dia chi: Sd 8, Bien Cuong, Thanh phd Quy Nhon, tinh Binh Dinh Dien thoai: 056 3522166 Fax: 056 3522316

Thuyet minh Bao cao tai cliinh cho giai doan ke toan

tilt 01/01/2012 den 30/06/2012

T§Lt ca cac nghiep vi i va sd du giiia cac cdng ty trong ciing tap doan dupe loai bd khi hpp

nhat Bao cao tai chinli.

L p i ich ciia cd ddng thieu sd trong tai san thuan ciia cdng ty con hpp nhat dupe xac dinh la

mdt chi tieu rieng biet tach khdi phdn vdn ehu sd hiiu cua cd ddng cdng ty me. L p i ich cua

cd ddng thieu sd bao gom gia tri cac lp i Ich cua cd ddng thieu sd tai ngay hpp nhat kinh

doanh ban diu va phan lp i ich ciia cd ddng thieu sd trong su bien ddng cua tdng vdn chu sd

him ke ti i ngay hpp nhat kinh doanh. Cac khoan Id tuong ling vdi phan vdn cua cd ddng thieu

sd vupt qua phan vd'n cua hp trong tdng vd'n chu sd hiiu cua cdng ty con dupe tinh giam vao

phan lpi Ich ciia cdng ty trii khi cd ddng thieu sd cd nghla v i i rang budc va cd kha nang bit

dap khoan Id dd.

3. Nguyen tac ghi nhan cac khoan tien va tuong duong tien:

- Nguyen tac xac dinh cdc khoan tien: Tien bao gom tien mat tai quy, tien giri ngan hang.

Cac nghiep vu kinh te' phat sinh bang ngoai te dupe quy ddi ra ddng Viet Nam theo ty gia

giao dich thue te ctia ngan hang giao dich tai thdi diem phat sinh nghiep vu. Toan bp chenh

lech ty gia hdi doai phat sinh trong ky cua boat ddng san xuat kinh doanh, ke ca boat ddng

dau tu xay dimg co ban dupe bach toan ngay vao chi phi tai chinh hoac doanh thu boat ddng

tai chinh trong ky.

- Nguyen tac ghi nhan cdc khoan tuang ducfng tien: Cac khoan tuong duong tien la cae

khoan dau tu ngan ban khdng qua 3 thang cd kha nang chuyen doi d6 dang thanh tien va

khdng CO nhieu rui ro trong chuyen doi thanh tidn ke tir ngay mua khoan dau tu dd tai thdi

diem bao cao.

4. Nguyen tac ghi nhan hang ton kho:

2.1. Nguyen tac dank gid hang ton kho:

Hang tdn kho dupe tmh theo gia gdc. Trudng hpp gia tri thuan cd the thue hien dupe thap

hon gia gdc thi phai tinh theo gia tri thuan cd the thue hien dupe. G i a gdc hang tdn kho bao

gom chi phi mua, chi phi che' bien va cac chi phi lien quan true tiep khac phat sinh de cd

dupe hang tdn kho d dia diem va trang thai hien tai.

Gia gdc ciia hang tdn kho mua ngoai bao gom gia mua, cac loai thue' kh"ng dupe hoan lai ,

chi phi van chuyen, bd'e xep, bao quan trong qua trinh mua hang va cac chi phi khac cd lien

quan true tiep de'n viec mua hang tdn kho.

Gia gdc cua hang tdn kho do don v i tu san xuat bao gom chi phi nguyen lieu vat lieu tnic

tiep, chi phi nhan cdng tnie tiep, chi phi san xuii chung cd dinh va chi phi san xuat chung

bien ddi phat sinh trong qua trinh chuyen hoa nguyen lieu vat lieu thanh thanh phdm. Cac

chi phi san xuat chung dupe phan bd trdn co sd chi phi thue te' phat sinh de san xuat hang tdn

kho cho tiing bp phan, tiing cdng trinh.

San pham dd dang cudi ky dupe danh gia theo phuong phap chi phi nguyen lieu vat lieu tnic

tie'p.

2.2. Phuang phap xac dinh gid tri hang ton kho: G i a tri hang tdn kho cudi ky dupe xac

dinh theo phuong phap nhap trudc xuat trudc. {Cdc tliuyei minh nay la bg phdn hop tiianh va can duac doc dong thdi v&i Bdo cdo tdi cliinfi)

' ' 12 ' "

C 6 N G T Y C6 P H A N X A Y D I J N G 47 Dia chi: So 8, Bien Cuong, Thanh phd Quy Nhon, tinh Binh Dinh Dien thoai: 056 3522166 Fax: 056 3522316

Thuyet minh Bao cao tai chinh cho giai doan ke' toan

tir 01/01/2012 de'n 30/06/2012

2.3. Phuang phap hqch toan hang ton kho: Cdng ty ap diing phuong phap ke khai thudng

xuyen de hach toan hang tdn kho cho hdu het hang tdn kho, duy nhat ap diang kiem ke dinh

ky ddi vdi nguyen lieu, cdng cu tai bd phan dich vi i Idiach san.

5. Nguyen tac ghi nhan cac khoan phai thu thuong mai va cac khoan phai thu khac

- Nguyen tac ghi nhan'

Cac khoan phai thu khach hang, khoan tra trudc cho ngudi ban, phai thu ndi bd, cac khoan

phai thu khac tai thdi diem bao cao, neu:

• Cd thdi ban thu hdi hoac thanh toan dudi 1 nam (hoac trong mdt chu ky san xu& kinh doanh)

dupe phan loai la Tai san ngan ban.

• Cd thdi ban thu hdi hoac thanh toan tren 1 nam (hoac trong mdt ehu ky san xua't kinh doanh)

dupe phan loai la Tai san dai ban.

Lap duphdng phdi thu kho ddi

D u phdng np phai thu kho ddi the hien phan gia tri du kien bi t6n that cua cae khoan np phai

thu cd kha nang khdng dupe khach hang thanh toan ddi vdi cae khoan phai thu tai thdi diem

lap Bao cao tai chinh.

6. Ghi nhan T S C D va khau hao tai san co' dinh

- Nguyen tac ghi nhan TSCD huu hinh, TSCD vd hinh

Tai san cd dinh dupe ghi nhan ban dau theo nguydn gia, trong qua trinh su dung tai san cd

dinh dupe ghi nhan theo ba tieu thiic nguyen gia, hao mon va gia tri con la i . Nguyen gia cua

TSCD dupe xac dinh la toan bp chi phi ma don v i da bd ra de cd dupe tai san dd tinh de'n

thdi diem dua tai san vao trang thai san sang sit dung.

- Phuang phap khau hao TSCD hOu hinh, TSCD vo hinh:

Kha'u hao T S C D hihi hinh dupe thue hien theo phuong phap dudng thang, can c i i theo thdi

gian six dung hiiu leh udc tinh va nguyen gia cua tai san. Thdi gian khau hao dupe tinh theo

thdi gian khau hao quy dinh tai Thdng tu sd 203/2009/Tr - B T C ngay 20/10/2009 cua Bp

Tai ehmh. M i i c khau hao cu the nhu sau:

Loai T S C D Thdi gian suf dung

- Nha cira, vat kien triic 20 - 50 nam

- M a y mdc thie't bi 08 - 12 nam

- Phuong tien van tai 06-10 nam

- Thiet bi , dung cu quan ly 05 - 08 nam

- Phan mem 03-08 nam

7. Nguyen tac ghi nhan cac khoan d^u tu tai chinh

Cac khoan dau tu tai chinh dai ban cua Cdng ty dupe ghi nhan theo gia gdc bat dau tir ngay

gdp vd'n dau tu, hoac ngay mua cd phie'u, trai phieu.

Khoan dau tu vao cdng ty con, cdng ty lien kd't dupe ke' toan theo phuong phap gia gdc. L p i

nhuan thuan dupe chia ti i cdng ty con, cdng ty lien ket phat sinh sau ngay dau tu ghi nhan

(Cdc tliuyei minh nay Id bd phdn hop thdnh vd can duoc doc dong thdi v&i Bdo cdo tdi chinfi) 13

C 6 N G T Y C6 P H A N X A Y D U N G 47 Dia clii: So 8, Bien Cuong, Thanli phd Quy Nhon, tinh Binh Dinh Dien thoai: 056 3522166 Fax: 056 3522316

Thuyet minh Bao cao tai chinh cho giai doan ke' toan

tir 01/01/2012 den 30/06/2012

vao bao cao ket qua boat ddng Idnh doanh. Cac khoan dupe chia khac la khoan giam trir gia

gdc dau tu.

Khoan dau tu vao cdng ty lien doanh dupe ke toan theo phuong phap gia gdc. Khoan vd'n

gdp lien doanh khdng dieu ehmh thay ddi ciia phdn sd hihi ciia cdng ty trong tai san thuan

ciia cdng ty lien doanh. Bao cao ket qua boat ddng kinh doanh ciia cdng ty phan anh khoan

thu nhap dupe chia ti i lp i nhuan thuan luy ke ctia cdng ty lien doanh phat sinh sau khi gdp

vd'n lien doanh.

8. Nguyen tac vdn hoa cac khoan chi phi di vay

• Chi phi di vay lien quan trtrc tie'p de'n viec diu tu xay dung hoac vide san xuat tai san dd dang

dupe tinh vao gia tri ciia tai san dd (dupe vd'n hda), bao gdm cac khoan lai tien vay, phan bd

cac khoan chiet kha'u hoac phu trdi kh i phat hanh trai phie'u, cac khoan chi phi phu phat sinh

lien quan tdi qua trinh lam thu tiic vay.

• Viec vd'n hda chi phi d i vay se dupe tam ngiing lai trong cac giai doan ma qua trinh diu tu

xay dimg hoac san xuat san phdm dd dang bi gian doan, trur khi su gian doan dd la can thie't.

• Viec vd'n hda chi phi d i vay se cham diit kh i boat ddng ehu ye'u can thie't cho viec c h u & bi

dua tai san dd dang vao sit dung hoac ban. C h i phi d i vay phat sinh sau dd se dupe ghi nhan

la chi phi san xua t, kinh doanh trong ky phat sinh.

• Cac khoan thu nhap phat sinh do dau tu tam thdi, cac khoan vdn vay rieng biet trong khi chd

sir dung vao miic dich cd dupe tai san dd dang thi phai ghi giam trii (-) vao chi phi di vay khi

phat sinh vd'n hda.

• Chi phi d i vay dupe vd'n hda trong ky khdng dupe vupt qua tdng sd chi phi di vay phat sinh

trong ky. Cac khoan la i tien vay va khoan phan bd chiet Jchau hoac phu trdi dupe vd'n hda

trong tiing ky Ididng dupe vupt qua sd lai vay thiic te phat sinh va sd phan bd chiet kha'u hoac

phu trdi trong ky dd.

9. Nguyen tac ghi nhan chi phi phai tra, Quy du phong trp cap mat viec lam

Cac khoan chi phi thue te chua phat sinh nhung dupe trieh trudc vao chi phi san xuat kinh

doanh trong ky de dam bao nguyen tac phii hpp giiia doanh thu va chi phi. K h i cae chi phi dd

phat sinh, neu cd chenh lech vdi sd da trich, ke toan tien hanh bo sung hoac ghi giam chi phi

tuong dug vdi phan chenh lech.

D d i vdi quy du phdng trp ca'p mit viec lam, Cdng ty thue hien trieh lap theo hudng dan tai

Thdng tu sd 82/2003AT-BTC ngay 14/08/2003 ciia Bp Tai chinh.

10. Ghi nhan cac khoan phai tra thuong mai va phai tra khac

Cac khoan phai tra ngudi ban, phai tra ndi bp, phai tra khac, khoan vay tai thdi diim bao

cao, neu:

• Cd thdi ban thanh toan dudi 1 nam hoac trong mdt chu ky san xuat kinh doanh dupe phan loai la np

ngan ban.

• Cd thdi ban thanh toan tren 1 nam hoac tren mdt chu ky san xu^t kinh doanh dupe phan loai la np

dai ban.

(Cdc thuyet minh nay Id bd phdn hap thdnh vd can duac doc dong thdi v&i Bdo cdo tai chinh) 14

C 6 N G T Y C6 P H A N X A Y D U N G 47 Dia chi: Sd 8, Bien Cuong, Thanli phd Quy Nhon, tinh Binh Dinh Dien thoai: 056 3522166 Fax: 056 3522316

Thuyet minh Bao cao tai clunh cho giai doan ke toan

tir 01/01/2012 de'n 30/06/2012

11. Nguyen tac chuyen doi ngoai te va cac nghiep vu du phong rui ro hdi doai

Cac nghiep vii phat sinh bang ngoai te dupe bach toan theo ty gia thue te vao ngay phat sinh

nghiep via. Tat ca cac Idioan chenh lech ty gia thire te phat sinh trong ky va chenh lech danh

gia lai cua cae khoan mue tien te dupe ket chuyen vao bao cao ket qua boat dpng kinh

doanh.

12. Cac nghla vu ve thue

Cdng ty ap dung Chuih sach thue theo quy dinh ciia cac Luat thud hien hanh tai Viet Nam.

13. Nguyen tac ghi nhan vdn chu sd hiiru

Vd'n dau tu ciia Chu sd hihi ciia Cdng ty dupe ghi nhan theo sd vdn thitc gdp ciia chu sd hiiu.

Vd'n khac cua chii sd hihi la khoan thue thu nhap doanh nghiep dupe mi6n giam cac nam

trudc va khoan Idiac dupe hinh thanh lit lp i nhuan sau thue va dupe sir dung vao viec khen

thudng hoac cac muc dich khac phue vu cdng tac dieu hanh ciia Ban Giam dd'e, H d i ddng

quan tri.

14. Nguyen tac trich lap cac khoan du triif cac quy tur lpi nhusin sau thue:

L p i nhuan sau thud chua phan phdi la sd lp i nhuan ti i boat ddng cua doanh nghiep sau khi trii

chi phi thue thu nhap doanh nghiep ciia nam nay va cac khoan di^u chinh do ap dung hdi td

thay ddi chinh sach ke toan va dieu chinh hdi td sai sdt trpng ye'u cua cac nam trudc.

L p i nhuan sau thue thu nhap doanh nghiep sau khi dupe H d i ddng quan tri phe duyet dupe

trich cac quy theo Dieu le Cdng ty va cac quy dinh phap ly hien hanh, se phan chia cho cac

ben dua tren ty le vd'n gdp.

Cd tiic phai tra cho cac cd ddng dupe ghi nhan la khoan phai tra trong Bang can ddi ke toan

ciia Cdng ty sau khi cd thdng bao chia cd tiic cua H d i ddng quan tri Cdng ty.

Cac quy cua Cdng ty dupe trich lap theo quyet dinh tai N g h i quyet cua Dai hdi cd ddng

thudng nien.

15. Nguyen tac ghi nhan doanh thu

- Doanh thu ban hang duac ghi nhan khi dong thai thoa man cdc dieu kien sau:

• Phan Idn rui ro va lp i ich gin l ien vdi quyen sd hiiu san phdm hoac hang hda da dupe chuyen

giao cho ngudi mua;

• Cdng ty khdng eon nam giu quyen quan ly hang hda nhu ngudi sd hfiu hang hda hoac quyen

kiem soat hang hda;

• Doanh thu dupe xac dinh tuong ddi chae chan;

• Cdng ty da thu dupe hoac se thu dupe lp i ich kinh te' tir giao dich ban hang;

• Xac dinh dupe chi phi lien quan de'n giao dich ban hang.

D d i vdi doanh thu xay lap dupe xac dinh theo gia tri khdi lupng thue hien, dupe khach hang

xac nhan bang nghiem thu timg Ian hoac theo phie'u gia thanh toan, quyet toan ciia tiing hang

muc cdng viec hoan thanh hoac toan bp cdng trinh xay lap, boa dcfn tai chinh, phii hpp vdi

quy dinh tai Chuan miic ke toan sd 15 - Hpp ddng xay dung.

{Cdc thuyet minh nay id bp phdn hop thdnh vd can duac doc dong thdi vdi Bdo cdo tai cliinli) 15

C 6 N G T Y C O P H A N X A Y DUNG 47 Dia chi: S6' 8, Bien Cucfng, Thanh pho Quy Nhon, tinh Binh Dinh Dien thoai: 056 3522166 Fax: 056 3522316

Thuyet minh Bao cao tai chinh cho giai doan ke'toan

til 01/01/2012 de'n 30/06/2012

Doanh thu cung cap dich vu:

Dupe ghi nhan khi ket "qua cua giao dich do dupe xac dinh mot each dang tin cay. Trudng hpp

viec cung cap dich vii l ien quan de'n nhieu ky thi doanh thu dupe ghi nhan trong ky theo ket

qua phan cong viec da hoan thanh vao ngay lap Bang Can ddi ke' toan cua ky dd. Ket qua ctia

giao dich cung cap dich vu dupe xac dinh khi thda man cac dieu kien sau:

• Doanh thu dupe xac dinh tuong ddi chae chan;

• Cd kha nang thu dupe l p i ich kinh te tut giao dich cung ca'p dich vti dd;

• Xac dinh dupe phdn cdng viec da hoan thanh vao ngay lap Bang can ddi kd toan;

• Xac dinh dupe chi phi phat sinh cho giao dich va chi phi de hoan thanh giao dich cung cap

diehvi i ;

• Phan cdng viec cung cap dich vu da hoan thanh dupe xac dinh theo phuong phap danh gia

cdng viec hoan thanh.

Doanh thu tii dich vi i van tai dupe xac dinh theo hpp ddng kinh te', bien ban xac nhan dich vu

hoan thanh, phat hanh boa don tai chinh va dupe khach hang chip nhan thanh toan.

- Doanh thu hoat dpng tdi chinh

Doanh thu phat sinh tit tien lai , cd tiic, lp i nhuan dupe chia, chenh lech ty gia thue hien va

cac khoan doanh thu boat ddng tai chinh khac dupe ghi nhan k h i thda man ddng thdi hai (2)

dieu kien sau:

• Cd Idia nang thu dupe lp i ich kinh te'tit giao dich dd;

• Doanh thu dupe xac dinh tuong ddi chae chan.

Doanh thu tut diu tu cd phie'u dupe ghi nhan tren eo sd chenh lech giiia gia ban va gia mua.

Co tu:c, lp i nhuan dupe chia dupe ghi nhan khi Cdng ty dupe quyen nhan co tiic hoac dupe

quyen nhan lpi nhuan tut viec gdp vd'n.

16. Nguyen tac ghi nhan gia vdn hang ban

Gia vd'n boat ddng xay lap dupe xac dinh ddi vdi tutng hpp ddng, cdng trinh xay dung rieng

biet va tuong ling vdi doanh thu trong ky, chi phi cua tiing hpp ddng, cdng trinh da dupe ghi

\. Cu the :

- D d i vdi cac cdng trinh cudi ky da hoan thanh, ban giao, doanh thu luy ke da bach toan bet

theo tdng gia tri nghiem thu thanh toan thi gia vd'n ket chuyen trong ky bang toan bp chi phi

luy ke da dupe ghi nhan (khdng eon chi phi dd dang).

- D d i vdi cae cdng trinh cudi ky chua hoan thanh hoac hoan thanh nhung chua cd quyet toan,

thanh ly hpp ddng thi gia vd'n trong ky dupe xac dinh tren co sd chi phi san xuat kinh doanh

dd dang dau ky, chi phi san xuat kinh doanh dd dang phat sinh trong ky, ty le doanh thu ghi

nhan trong ky vdi san lupng dd dang ddu ky cdng san lupng thue hien trong ky.

17. Nguyen tac va phuang phap ghi nhan chi phi hpp dong xay dung, Trich lap du phdng

bao hanh cdng trinh xay lap: C h i phi ciia hpp ddng xay dung gdm: C h i phi true tiep lien quan

de'n tutng hpp ddng, chi phi chung dupe phan bd cho cac hpp ddng cd lien quan va cac chi phi

khac cd the thu lai tii khach hang theo cac diiu khoan cua hpp ddng xay lap.

(Cdc thuyet minh nay Id bp phdn lipp thdnh vd can duac doc dong thdi vdi Bdo cdo tdi chinh) 16 ' '

C O N G T Y c6 P H A N X A Y D U N G 47 Thuyet minh Bao cao tai chinh Dia chi: Sd 8, Bien Cuong, Thanh phd Quy Nhon, tinh Binh Dinh cho giai doan ke toan Dien thoai: 056 3522166 Fax: 056 3522316 tir 01/01/2012 den 30/06/2012

- Phuong phap lap chi phi bao hanh: Doanh nghiep dvr kien miic tdn that trich bao hanh cdng

trinh xay lap da tieu tbii trong nam va tien hanh lap di i phdng bao hanh cdng trinh xay lap cd

cam ket bao hanh.

Tong mirc trich lap dti phdng bao hanh cua cac cdng trinh xay lap theo quy dinh da cam ket

vdi khach hang nhung tdi da khdng qua 5% tren tdng gia tri cdng trinh.

18. Nguyen tac va phuong phap ghi nhan chi phi tai chinh, chi phi ban hang va chi phi

quan ly doanh nghiep

Chi phi tdi chinh: Cac khoan chi phi dupe ghi nhan vao chi phi tai chinh gdm:

- C h i phi hoac cac khoan Id lien quan den cac hoat ddng ddu tu tai chinh;

- Chi phi di vay vdn bao gdm lai tien vay va cac chi phi khac phat sinh lien quan tnic tiep den

cac khoan vay dupe ghi nhan vao chi phi trong ky. C h i phi d i vay lien quan true tiep den viec

dau tu xay dung hoac san xuat tai san dd dang dupe tinh vao gia tri ciia tai san dd (dupe vdn

boa), bao gdm cac khoan lai tien vay, phan bd cac khoan chiet khau hoac phu trdi khi phat

hanh trai phieu, cac khoan chi phi phu phat sinh lien quan tdi qua trinh lam thii tue vay;

Cac khoan tren dupe ghi nhan theo sd phat sinh trong ky , khdng bu trit vdi doanh thu boat

ddng tai chinh.

Chi phi ban hang vd chi phi quan ly doanh nghiep: la cac khoan chi phi gian tiep phue vu

cho boat ddng phan phdi san ph^m, hang hoa, cung ca'p dich via ra thi trudng va dieu hanh

san xuat kinh doanh cua Cdng ty. M p i khoan chi phi ban hang va quan ly doanh nghiep phat

sinh trong ky dupe ghi nhan ngay vao bao cao ket qua boat ddng kinh doanh cua ky dd khi

chi phi dd khdng dem lai lp i ich kinh td' trong cac ky sau.

19. Nguyen tac va phuong phap ghi nhan chi phi thue thu nhap doanh nghiep hien hanh.

Chi phi thue thu nhap doanh nghiep (TNDN) hien hanh: thi hien tdng gia tri cua sd thue'

phai tra trong nam hien tai. C h i phi thue' thu nhap doanh nghiep hien hanh dupe xac dinh tren

CO sd thu nhap chiu thue' va thud' suat thue' TNDN trong nam hien hanh. Thu nhap chiu thue'

khac vdi lpi nhuan thuan dupe trinh bay tren bao cao ket qua boat ddng kinh doanh v i khdng

bao gdm cac khoan thu nhap hay chi phi tinh thud' hoac dupe khau trii trong cac nam khac

(bao gdm ca Id mang sang, neu cd).

Viec xac dinh chi phi thue' TNDN can c i i vao cac quy dinh hien hanh ve thue. Tuy nhien

nhiing quy dinh nay thay ddi theo ttog thdi ky va viec xac dinh sau cung ve thue' TNDN tuy

thude vao ket qua kiem tra cua eo quan thue' cd tham quy^n.

20. Cac nguyen tac va phuong phap ke toan khac

Cor sdf lap bdo cdo tdi chinh: Bao cao tai chinh dupe lap va trinh bay dua tren cac nguyen tac

va phuang phap ke' toan co ban: eo sd don tich, boat ddng lien tuc, gia gdc, phii hpp, nhat

quan, than trpng, trpng ye'u, bii trii va cd the so sanh.

Cdc ben lien quan: M o t ben dupe xem la ben l ien quan deh Cdng ty ne'u cd kha nang kiem

soat Cdng ty hay cd anh hudng trpng yen de'n cae quyet dinh tai chinh va boat ddng cua

Cdng ty.

(Cdc thuyet minh nay Id bd phdn hop thdnh vd can dUffc doc ddng thdi vdi Bdo cdo tdi chinh) • 17

CONG T Y CO PHAN X A Y DUNG 47 Dia ciii: S6' 8 Bien Qiomg - Quy Niion - Binii Dinii Dien tlioai: 056 3522 166 Fax: 056 3522 316

Thuyet minh bao cao tai chinh hgp nh 't Cho giai doan ke toan

tir 01/01/2012 den 30/06/2012

T H U Y E T MINH BAO C A O TAI CHINH HOP NHAT 06 T H A N G DAU N A M 2012

(tiep theo)

V. T H O N G TIN B O S U N G C H O C A C K H O A N MIJC T R I N H B A Y T R E N B A N G C A N D O I K E T O A N (Dffn vi tinh: ddng)

1. Tien So cudi ky Sd dau nam Tien mat VND 3.500.906.755 2.612.858.989 Cty CP xay Dung 47 3.415.103.116 2.612.619.248 Cty CP Du Lich Ham Hd 85.803.639 239.741 Tien siii nean hane 27.903.671.995 75.155.164.612 Tien Viet Nam 27.823.259.010 75.146.888.814 Cty CP xay Dung 47 27.501.977.990 74.866.350.051

- Ngdn hdng BIDV Viet Nam - CN Binh Dinh 27.102.577.958 73.853.555.592 - Ngdn hdng Vietcombanic Quy Nhcfn 397.450.032 1.010.844.459 - Ngdn hdng TMCP Cong thucfng 1.950.000 1.950.000

Cty CP Du Lich Hdm Hd 321.281.020 280.538.763 - Ngdn hdng BIDV Viet Nam - CN Binh Dinh - 280.538.763 - Ngdn hdng NN PINT Tdy Son 321.281.020 -

Ngoai te (USD) 80.412.985 8.275.798 Cty CP xay Dung 47 80.412.985 8.275.798

- Ngan hang BIDV - C N Bmh Dinh ( USD) 80.412.985 8.275.798

Cong 31.404.578.750 77.768.023.601

Cac khoan tuofng duong tien Sd cudi ky Sd dau nam

Tien giri cd ky han N H BIDV Viet Nam - C N Binh Dinh - 30.000.000.000

Cong - 30.000.000.000

Phai thu cua khach hang Sd cudi ky Sd dau nam

Van phdng cdng ty 471.502.046.284 388.102.462.607 Khach san Hai A u • 2.027.976.026 640.455.095 Cdng trudng Binh De • 1.898.236.000 1.308.546.500 Trung tam day nghl 179.555.000 154.967.000 Cty CP Du Lich Ham Hd 22.888.150 18.633.150

Cong 475.630.701.460 390.225.064.352

Tra trudc cho ngudi ban Sdcudiky Sd dSu nam

Cty CP xay Dung 47 34.944.413.285 43.262.734.802 Q y CP Du Lich Ham Hd - -

Cong 34.944.413.285 43.262.734.802

Cac khoan phai thu khac Sd cudi ky Sd dau nam

Cty CP Xay Dung 47 5.188.069.927 11.177.844.634 Van phdng cdng ty 1.199.654.880 3.139.740.064 Cdng trudng Serepdk 4 877.658.236 862.088.757

(Cdc thuyet minh ndy Id bg phdn hcrp thdnh cua Bdo cdo tdi chinh) 18

CONG T Y CO PHAN X A Y DUNG 47 Dia chi: Sd 8 Bien Cucfng - Quy Nhon - Binli Dinli Dien thoai: 056 3522 166 Fax: 056 3522 316

Thuyet minh bao cao tai chinh hgp nhat Cho giai doan ke toan

tiif 01/01/2012 ddn 30/06/2012

T H U Y E T MINH BAO C A O TAI CHINH HOP

(tiep theo)

Cdng trudng A Ludi Cdng trudng Phudc Hda Cdng trudng Ddng Nai 4 Cdng trudng Krong Buk • Cdng trudng Binh De Cdng trudng Nude Trong Cdng trudng Song Bung 4 Cong trudng Tan M y Cdng trudng Ta Rue Cdng trudng Thugng Kon Turn Cong trudng Tien Thuan Cdng trudng Van Phong Cdng trudng N M T D Dinh Bmh Cong trudng Ta Trach Xay dung tru sd cong ty Phai thu khac (Du N g T K 338 - K S Hai Au) Cty CP Du Lich Ham Ho Tran Minh Phuong Huynh Biru Qudc Huynh Van Tien Tien den bu G P M B C B C N V cdng ty

Cdng

5. Hang ton kho

Cong ty cp Xay dung 47 Nguyen lieu, vat lieu Cdng cu, dung cu Chi phi SX, K D dd dang Hang hda Cty CP Du Lich Ham Ho Nguyen lidu, vat lieu • Hang hda

Tong cdng gia gdc hang ton kho

6. Chi phi tra trudc ngdn ban

Cdng cu dung cu

Cdng

7. Thue va cac khoan khac phai thu cua Nha nude

Thud gia tri gia tang

Cdng

NHAT 06 T H A N G DAU N A M 2012

412.212.500 - 302.505.494

431.722.690 1.893.196.340 30.166.741 32.504.389 33.500.000 24.454.500

502.852.055 1.676.455.445 - 280.339.410

54.061.499 -116.030.000 1.163.705.994 121.913.591 1.208.122.849 200.979.300 -105.693.549 4.580.549 141.839.225 8.345.099 153.992.830 108.918.000

1.123.622.311 -94.383.020 60.675.244

1.073.488.898 1.072.994.013 4.205.140 7.757.000

15.000.000 1.028.495.943

18.030.815

6.261.558.825 12.250.838.647

Sdcudiky Sd dau nam

408.441.047.819 354.739.562.031 78.482.233.044 88.275.409.089

835.244.623 1.051.943.221 328.808.242.888 264.861.896.544

315.327.264 550.313.177 88.223.979 96.523.197 28.000.000 7.200.154 60.223.979 89.323.043

408.529.271.798 354.836.085.228

Sd cudi ky Sd dau nam

- 6.956.909

6.956.909

Sd cudi ky Sd dau nam

- 3.925.639

3.925.639

(Cdc thuyet minh ndy Id bp phdn hap thdnh cua Bdo cdo tdi chinh) 19

CONG TY CO PHAN X A Y DUNG 47 * Thuyet minh bao cao tai chinh hop nhat Dia chi: Sd 8 Bien Cucmg - Quy Nhcfn - Binh Dinh Cho giai doan Ice toan Dien thoai: 056 3522 166 Fax: 056 3522 316 tit 01/01/2012 den 30/06/2012

T H U Y E T MINH BAO C A O TAI CHINH HOP NHAT 06 T H A N G DAU N A M 2012

(tiep theo)

Tai san ngan han khac <tam i3mg> Sd cudi ky Sd dau nam

Cdng ty cp Xay dung 47 26.212.913.226 4.864.770.549 Cty CP Du Lich HSm Hd 211.561.420 161.561.420

Cdng 26.424.474.646 5.026.331.969

Tai san cd djnh hiiru hinh <Ghi tiet tai phu luc sd 01>

Tang, giam tai san cd dinh vd hinh Quyen su: dung ddt

Phdn mem may vi tinh

Tong cong

Nguyen gia So du tai ngdy 0110112012 11.344.793.017 566.937.273 11.911.730.290 Tang trong ky - - -Giam trong ky - - -Sddutai ngdy 30/06/2012 11.344.793.017 566.937.273 11.911.730.290 Gid tri hao mon luy ke Sd du tai ngdy 01/01/2012 - 506.484.234 506.484.234 Khau hao trong ky - 30.226.520 30.226.520 Giam trong ky -Sd du tai ngdy 30/06/2012 - 536.710.754 536.710.754 Gia tri con lai Sddutai ngdy 01/01/2012 ' 11.344.793.017 60.453.039 11.405.246.056 Sd'du tai ngdy 30/06/2012 11.344.793.017 30.226.519 11.375.019.536

Quyin su dung ddt dien tich 488,5 m2 tai dia chi 4/7 du&ng s6 3, KP5, phuong Hiep Binh Phu&c, qudn Thu Due, thdnh pho Ho Chi Minh tri gid 11.242.048.017 ddng cua cong ty cpXdy dung 47 khongxdc dinh thai han nen khdng trich khdu hao. Quyin su dung ddt tai Tdy Phu, San Tdy cua Cong ty cp Du lich Hdm Ho khdng xdc dinh thai han nen khdng trich khdu hao.

n . Chi phi XDCB do dang Sdcudiky Sd dau nam

^ Xdy dung ca ban Cdng ty cp Xay dung 47 5.479.190.510 -Tru sd cdng ty 5.479.190.510 Cty CP Du Lich Ham Hd 333.731.543 368.465.657 MuasdmTSCD

Cdng 5.812.922.053 368.465.657

12. Dau tir vao cdng ty lien ket, lien doanh Sd cudi ky Sd dau nam

Cdng ty CP Thuy dien Budn Don <8% von dieu le> 26.800.000.000 18.600.000.000 Cdng ty CP Thuy dien Dinh Binh < 18,26% vdn di^u le> 13.200.000.000 13.200.000.000 Cdng ty CP Thuy dien Van Phong <59,99% vdn d i lu le> 5.998.500.000 -<Trong dd: Cdng ty cp Xdy dung 47 gop 3.000.000.000 ddng ; cdng dodn ca sd cdng ty gop 2.998.500.000 ddng>.

Cdng 45.998.500.000 31.800.000.000

(Cdc thuyet minh ndy Id bg phdn hgp thdnh cua Bdo cdo tdi chinh) 20

CONG T Y CO PHAN X A Y DUNG 47 Dia chi: So 8 Bien Cuong - Quy Nhon - Binh Dinh Dien thoai: 056 3522 166 Fax: 056 3522 316

Thuyet minh bao cao tai chinh hgp nhat Cho giai doan ke toan

tit 01/01/2012 den 30/06/2012

T H U Y E T MINH BAO C A O TAI CHINH HOP NHAT 06 T H A N G DAU N A M 2012

(tiep theo)

13. Chi phi tra trudc dai han Sdcudiky Sd dau nam

Tien G P M B cum C N Phudc A n , Tuy Phudc - 2.859.085.500

Chi phi cdng cu dung cu Cty CP Du Lich Ham Hd - 232.200.274

Cdng - 3.091.285.774

14. Tai san dai han khac Sdcudiky Sd dau nam

Ky cugc, ky quy dai han 1.487.257.268 1.298.892.000

Cong ty cp Xdy dung 47 1.298.892.000 1.298.892.000

K y quy X N K lao ddng 1.000.000.000 1.000.000.000

K y quy mdi trudng 298.892.000 298.892.000

Cty CP Du Lich Hdm Hd 188.365.268 -Cdng 1.487.257.268 1.298.892.000

15. Vay va ng ngan han Sd cudi ky Sd dau nam

Cdng ty cp Xay dung 47 605.342.945.165 562.938.811.070 - Ngdn hdng DT&PT Viet Nam - CN Binh Dinh 604.952.110.593 562.533.476.498 - Vay cdc ddi tupng khdc 390.834.572 405.334.572

Cdng 605.342.945.165 562.938.811.070

(Chi tiet cdc kitodn vay Ngdn ltdng DT&PT Viet Nam - CN Binh Dinh xem them tai Pliu luc so 04) 16. Phai tra ngudi ban Sd cudi ky Sd dau nam

Cdng ty cp Xdy dung 47 203.623.981.814 201.744.147.485 Van phdng Cty 200.129.570.751 160.695.990.003 Khach san Hai A u 443.956.310 1.107.196.471

Cdng trudng Binh Dd - 182.655.000 Cdng trudng Ddng Nai 4 828.248.579 34.025.678.222 Cdng trudng Sdng Bung 5 454.887.720 5.732.627.789 Cong trudng Krong Buk 815.440.383 -Xay dung tru sd c6ng ty • 951.878.071 -Cty CP Du Lich Hdm Hd 324.527.653 204.945.653 Cdng ty T N H H X D Nhon Hda 140.000.000 -U B N D huyen Tay Son 44.880.653 Cdng ty kien true Binh Dinh 107.752.000 ' -: Cdng ty T N H H Trung Nhan 31.895.000 -

Cong 203.948.509.467 201.949.093.138

17. Ngudi mua tra tien trudc Sdcudiky Sd dau nam

Cdng ty cp Xdy dung 47 10.306.056.752 24.995.377.849 Cdng trinh Ldng Sdng (dudng) 570 570

Cty xay dung thiiy Igi 24 127.880.000 127.880.000

(Cdc thuyet minh ndy Id bg phdn hap thdnh cua Bdo cdo tdi chinh) ' 21

CONG T Y CO PHAN X A Y DUNG 47 Dia chi: Sd 8 Bien Cuong - Quy Nhon - Binh Dinh Dien thoai: 056 3522 166 Fax: 056 3522 316

Thuyet minh bao cao tai chinh hop nhat Cho giai doan ke toan

tir 01/01/2012 ddn 30/06/2012

T H U Y E T MINH BAO C A O TAI CHINH HOP NHAT 06 T H A N G DAU N A M 2012

(tiep theo)

Cdng tfinh Ha Nhe 1.240.000 1.240.000 Cdng trinh Hd Dinh Binh 1.613.433.002 11.093.143.076 Cdng trinh Song Trau 43.547.180 43.547.180 Cdng trinh Ta Trach - 7.700.077.000 Cdng trinh Ta Rue - 500.000.000 Cdng trinh Dambri 1.000.000.000 1.000.000.000 Cdng trinh Tien Thuan ' 2.519.956.000 4.000.000.000 Cdng trinh N M T D Dinh Binh - 529.490.023 Cong ty CO phan thiiy dien Van Phong 5.000.000.000 Cty CP Du Lich Hdm Ho - -

Cdng 10.306.056.752 24.995.377.849

Thue va cac khoan phai nop Nha nude Sd cudi ky Sd dau nam

Cdng ty cp Xdy dung 47 5.086.644.234 24.763.026.967 ThueGTGT 2.326.466.147 19.930.526.018 Thud thu nhap doanh nghiep 2.792.620.437 4.865.571.619 Thud tieu thu dac biet 4.724.477 4.096.157 Cac khoan phai ndp ngan sach Nha nude khac (37.166.827) (37.166.827) Cty CP Du Lich Hdm Hd 28.754.848 25.310.718 ThueGTGT 16.050.860 -Thue thu nhap doanh nghiep 7.858.588 24.374.118 Phi, le phi va cac khoan phai nop khac 4.845.400 936.600

Cdng 5.115.399.082 24.788.337.685

Cac khoan phai tra, phai nop ngdn han khac Sd cudi ky Sd dau nam

Cdng ty cp Xdy dung 47 25.704.383.963 10.913.255.887 Kinh phi cdng doan 8.451.439.727 6.497.446.727 Phai tra ve cd phan hda 1.151.237.824 1.151.237.824 Phai tra khac 15.990.659.732 3.264.571.336 Vdn phdng cty 2.181.047.911 Vdn phdng cty (DuCdTK 1388) 2.304.573.490 1.083.523.425 Tgm giU 5% bdo lidnli 46.569.450 -Tien nop Tong cong ty 23.699.154 -Hd so dau tlidu 19.170.000 -CLB liUu tri . 40.000.000 -Tliuetliu nlidp cd niidn tqm thu 1.965.347.044 -Tien xud't Icfidu iao dong 370.575.000 -Tien tgm giU cua CBCNV cliuyen di 73.878.133 -Cong trudng Serepdic 4A 3.333.800 -Cdng trudng TienTliudn 113.337.317 -Plidi tra Iclidc <luong cua cdc dpi> 11.030.176.344 -Tai san thira chd xir ly 111.046.680 Cty CP Du Lich Hdm Ho 36.660.913 92.012.758

Cong 25.741.044.876 11.005.268.645

(Cdc thuyet minh ndy Id bg phdn hcfp thdnh cua Bdo cdo tdi chinh) ' 22

CONG T Y CO PHAN X A Y DUNG 47 Dia clii: Sd 8 Bien Circfng - Quy Nl^ofn - Binti Dinh Dien thoai: 056 3522 166 Fax: 056 3522 316

Thuyet minh bao cao tai chinh hop nhat Cho giai doan ke toan

tir 01/01/2012 ddn 30/06/2012

T H U Y E T MINH BAO C A O TAI CHINH HOP NHAT 06 T H A N G DAU N A M 2012

(tiep theo)

20. Vay va no dai han Sd cudi ky Sd dau nam

Cdng ty cp Xay dung 47 Vay ddi han 101.496.092.620 112.440.657.770 Ngan hang BIDV - C N Binh Dinh (VND) 95.322.673.420 106.267.238.570

Ngan hang BIDV - C N Binh Dinh (USD) 6.173.419.200 6.173.419.200

Nff ddihan 182.345.000.000 182.345.000.000

Ban Q L DT va X D Thuy Igti 6 (CT Nude Trong) 46.807.000.000 46.807.000.000

Ban Q L DT va X D Thuy Igfi 6 (CT Thiiy didn Nude Trong) 39.743.000.000 39.743.000.000

Ban Q L DT va X D Thuy loi 7 (CI' Ta Rue) 5.500.000.000 5.500.000.000

Cdng ty CP tu van xay dung dien 1 17.337.000.000 17.337.000.000

Cdng ty CP TD VTnh Son Sdng Hinh 55.394.000.000 55.394.000.000

Ban Q L DT va X D Thuy Igfi 5 851.000.000 851.000.000

Cdng ty CP Thuy dien Budn Ddn (CT Serepok 4A) 16.713.000.000 16.713.000.000

Cty CP Du Lich Ham Hd - -Cdng 283.841.092.620 294.785.657.770

(Chi tiet cdc Ichodn vay ddi fign Ngdn fidng DT&PT Viet Nam - CN Binh Dinh xem tliem tgi Pliu iuc so 05)

21. Vdnchiisdhuu

21.1 Bang ddi chie'u bien ddng cua vdn chu sd Hutu <Chi tie't tai phu luc sd02>

21.2 Chi tie't vdn dau tu cua chu sdhihi Sd cudi ky

Vdn gop cua Nha nude - TCT DT&KD vdn N N <25,96%>

Vdn gop cua cac ddi tucfng khac <74,04%>

Cdng

Sd dau nam

20.764.270.000

59.235.730.000

80.000.000.000

21.3 Cdc giao dich ve vdn vdi cdc chu sd hOu vd phdn phdi cotttc, Ipi nhudn daac chia:

- Vdn dau tu ciia chii sd hOu Vdn gdp dau nam Vdn gdp tdng trong ky Vdn gdp gidm trong ky Vdn gdp cudi ky

- Cd tiic, loi nhuan da chia

21.4 Cd phie'u .

Sd luong cd phieu dang ky phat hanh: Sd lugng c6 phidu ban ra cdng chung: Co phie'u phd thong: Co phie'u uu ddi: Sd lugfng cd phieu dang luu hanh: Co phie'u phd thong:

Tir 01/01/2012 den 30/06/2012

80.000.000.000

80.000.000.000

18.000.000.000

Tiif 01/01/2012 den 30/06/2012 8.000.000 8.000.000 8.000.000

8.000.000 8.000.000

20.764.270.000

59.235.730.000

80.000.000.000

Tir 01/01/2011 den 30/06/2011

80.000.000.000

80.000.000.000

16.000.000.000

Tir 01/01/2011 den 30/06/2011 8.000.000 8.000.000 8.000.000

8.000.000 8.000.000

(Cdc thuyet minh ndy Id bg phdn hgp thdnh cua Bdo cdo tdi chinh) ' 23

CONG T Y CO PHAN X A Y DUNG 47 Dia chi: S6' 8 Bien Cuong - Quy Nhon - Bmh Dinh Dien thoai: 056 3522 166 Fax: 056 3522 316

Thuyet minh bao cao tai chinh hop nhat Cho giai doan ke toan

tir 01/01/2012 den 30/06/2012

T H U Y E T MINH BAO C A O TAI CHINH HOP NHAT 06 T H A N G DAU N A M 2012

(tiep theo)

Co phieu m ddi: -Menh gid cd phieu dang luu hdnh: 10.000 dSngll cd phieu

21.5 Cdc quy cua doanh nghiep

Quy dAu tu phat trien Quy du phong tai chinh

Cong

Tir 01/01/2012 den Tir 01/01/2011 den 30/06/2012 30/06/2011

17.591.392.507 15.643.647.685 5.771.646.267 5.159.862.437

23.363.038.774 20.803.510.122

VI. T H O N G TIN B6 S U N G C H O C A C K H O A N M U C T R I N H B A Y TRfiN B A O C A O K ^ T Q U A H O A T D O N G K I N H D O A N H

Dan vi tinh: ddng Tit 01/01/2012 den

30/06/2012 22. Tong doanh thu ban hang va cung cap dich vu

Cong ty CO phan xay dung 47

Doanh thu ban hang

Doanh thu thi cong xay lap chinh

Dich vu khach san du lich

Doanh thu nhuong ban vat tu

Doanh thu cho thue tai san

Doanh thu Idiac

Cong ty CO phan Du lich Hdm Ho

Cong

23. Cac khoan giam trir doanh thu

Thue tieu thu dac biet cua khach san Hai A u

^ Cong

24. Doanh thu thuan ve ban hang va cung cap djch vu

Cong ty CO phan xay dung 47 Doanh thu ban hang Doanh thu thi cong xay lap chinh Dich vu khach san du lich Doanh thu nhuong ban vat tu Doanh thu cho thue tai san Doanh thu khac

Cong ty cd phan Du lich Ham Hd

Tir 01/01/2011 den 30/06/2011

486.170.482.173

2.269.449.523

446.443.858.913

30.943.167.283

5.226.002.812

1.288.003.642

1.933.988.925

488.104.471.098

Tir 01/01/2012 den 30/06/2012

28.748.078

28.748.078

694.125.300.837

2.290.744.202

655.064.278.310

24.223.943.097

11.212.225.922

254.304.000

1.079.805.306

1.797.385.423 £ p : / ;

695.922.686.260y/ ^f,

p.\Tir01/01/2011deii - ^

30/06/20il ';>-

40.486.785

40.486.785

Tir 01/01/2012 den Tir 01/01/2011 den 30/06/2012 30/06/2011

486.141.734.095 2.269.449.523

446.443.858.913 30.914.419.205

5.226.002.812

1.288.003.642 1.933.988.925

694.084.814.052 2.290.744.202

655.064.278.310 24.183.456.312 11.212.225.922

254.304.000 1.079.805.306 1.797.385.423

Cdng 488.075.723.020 695.882.199.475

(Cdc thuyet minh ndy Id bo phdn hap thdnh cua Bdo cdo tdi chinh) 24

CONG T Y CO PHAN X A Y DUNG 47 Dia ciii: Sd 8 Bien Cuong - Quy Nlion - Binli Dinii Dien tlioai: 056 3522 166 Fax: 056 3522 316

V

Thuyet minh bao cao tai chinh hop nhat Cho giai doan k€ toan

tur 01/01/2012 den 30/06/2012

T H U Y E T MINH BAO C A O TAI CHINH HOP NHAT 06 T H A N G D A U N A M 2012

(tiep theo)

25. Gia vdn ban hang

27.

29.

30.

Tir 01/01/2012 den Tir 01/01/2011 den 30/06/2012 30/06/2011

Cdng ty Cd phSn Xay dung 47 395.688.540.470 601.358.943.555

Cdng ty Cd phdn Du lich Hdm Hd 1.323.481.499 1.145.145.635

Cdng 397.012.021.969 602.504.089.190

Doanh thu hoat ddng tai chinh Tir 01/01/2012 den

30/06/2012 Tir 01/01/2011 den

30/06/2011

Lai gdp vdn tiif Cty CP Thuy dien Dinh Binh <8%> 1.056.000.000 -

Lai t i ln gvri ngan hang 1.965.470.579 3.512.542.995

Cong 3.021.470.579 3.512.542.995

Chi phi tai chinh Tir 01/01/2012 den

30/06/2012 Tir 01/01/2011 den

30/06/2011

Chi phi lai vay 58.053.462.969 60.955.629.575 Phi bao lanh thue hidn cac cdng trinh 6.222.821.796 -

Cdng 64.276.284.765 60.955.629.575

Chi phi quan ly doanh nghiep Tir 01/01/2012 den

30/06/2012 Tir 01/01/2011 den

30/06/2011 Cdng ty cd phan xay dung 47 Chi phi nhan vien quan ly 3.901.982.000 3.074.291.000 Chi phi vat Ueu quan ly 680.159.719 350.180.056 Chi phi do diing van phdng 84.814.336 247.600.120 Chi phi khau hao TSCD 97.400.000 97.400.000 Thue; phi, le pw 399.838.038 3.142.674.257 Chi phi du phdng 885.599.895 770.733.243 Chi phi bang tien khac 7.536.388.928 10.712.945.040 Cdng ty cd phan Du Ijch Ham Hd 341.797.130 350.022.317

Cdng 13.927.980.046 18.745.846.033

Thu nhap khac Tir 01/01/2012 den

30/06/2012 Tir 01/01/2011 den

30/06/2011

Thu tien bao hiem xe 125.658.000 28.990.000

Thu nhap Ichac - 10.500.000

Cdng 125.658.000 39.490.000

Chi phi khac Tir 01/01/2012 den Tir 01/01/2011 den

Chi phi khac 30/06/2012 30/06/2011

Chi phi sira xe tai nan 8.910.000 -

Thanh ly tai san cd dinh 15.949.398 -

Cdng 24.859.398 -

(Cdc thuyet minh ndy Id bg phdn hap thdnh cua Bdo cdo tdi chinh) 25

C O N G T Y C O P H A N X A Y D U N G 47

Dia ciii: Sd 8 Bien Cuong - Quy Niion - Binli Dinh Dien thoai: 056 3522 166 Fax: 056 3522 316

Thuyet minh bao cao tai chinh hgp nhat Cho giai doan ke toan

tit 01/01/2012 den 30/06/2012

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 06 T H A N G D A U N A M 2012

(tiep theo)

1^ _

31. Chi phi thue thu nhap hien hanh

Chi phi thue T N D N tinh tren thu nhap chiu thue ky hien hanh

Dieu chinh chi phi thud thu nhap doanh nghiep cua cac ky trudc vao chi phi thue thu nhap doanh nghiep hien hanh ky nay.

32. Chi phi san xuat kinh doanh theo yeu to

Chi phi nguyen vat lieu Chi phi nhan c6ng true tiep Chi phi may thi cong Chi phi khau hao TSCD Chi phi chia than Chi phi xudng Chi phi khac

Cdng m BAO CAO Bp PHAN •

Tir 01/01/2012 den Tir 01/01/2011 den 30/06/2012 30/06/2011

3.686.762.207 4.254.027.911

Tir 01/01/2012 den 30/06/2012

197.091.551.686 113.879.944.141 73.449.562.229 40.970.540.000 40.674.873.972 15.538.446.651 18.289.541.259

499.894.459.938

Tir 01/01/2011 den 30/06/2011

362.589.621.597 112.987.964.124 116.160.275.146 37.989.047.000 49.852.269.103 21.665.757.526 20.362.512.796

721.607.447.292

Cdng ty CO phan Xay dung 47 dugc td chiic 3 bd phan theo ITnh vuc kinh doanh la: kinh doanh xay lap, kinh doanh nha hang, khach san va trung tarn day nghd. Tuy nhien, hoat ddng kinh doanh xay lap chidm ty trgng doanh thu chu ye'u; hoat ddng kinh doanh nha hang, khach san chidm ty trgng 7% tdng doanh thu (Cdng ty cd phan Du lich Ham Hd cung hoat ddng kinh doanh chinh la nha hang, khach san); cac hoat ddng khac chiem ty trgng 0,5% tdng doanh thu. Bao cao bd phan chinh yeu: Theo ITnh vuc kinh doanh

1. Doanh thu thuSn tiif ban hang 2. Kha'u hao va chi phi phan bd 3. Lgi nhuan tit hoat ddng kinh doanh 4. Tdng chi phi phat sinh de mua TSCD 5. Tdng gia tri cdn lai cua TS bd phan Tdng tai san 6. N g phai tra bd phan

Cac bd phan khac

41.631.864.107 6.451.336.546

5.900.782.130 237.835.352

58.321.887.798 2.643.243.839 1.720.362.034

Kinh doanh xay lap

446.443.858.913 34.586.376.934 85.162.918.921

1.120.609.852 265.848.774.037 1.358.021.096.081 1.210.246.148.365

Tdng cdng

488.075.723.020 41.037.713.480 91.063.701.051 1.358.445.204

324.170.661.835 1.360.664.339.920 1.211.966.510.399

Bao cao bd phan thijf yeu: theo khu vuc dia ly Cac bd phan cua Cdng ty cd phan 47 hoat ddng kinh doanh trtn ciing mdt khu vuc dia ly la Tinh Binh Dinh nen khdng cd bao cao bd phan thii yeu.

VIII NHLNG THONG TIN K H A C

1. Thong tin ve cac ben lien quan: Cac ben lien quan Mdi quan he Giao djch C6ng ty cd phan Du lich Ham Ho Cdng ty con Khdng Cong ty cd phan Thiiy dien Budn Ddn Cdng ty lien ket Khdng

(Cdc thuyet minh ndy Id bd phdn hcfp thdnh cua Bdo cdo tdi chinh) 26

CONG T Y C6 PHAN X A Y DUNG 47 Dia chi: Sd 8 Bien Cuong - Quy Nlion - Binh Dinh Dien thoai: 056 3522 166 Fax: 056 3522 316

Thuyet minh bao cao tai chinh hop nhat Cho giai doan kd toan

tir 01/01/2012 ddn 30/06/2012

T H U Y E T MINH BAO C A O TAI CHINH HOP NHAT 06 T H A N G DAU N A M 2012

(tiep theo)

Cong ty cd phan Thuy dien Dinh Binh C6ng ty lien ket Khong Cong ty cd phSn Thiiy dien Van Phong Cong ty lien k€t Khong

Cho den ngay lap Bao cao tai chinh giiia nien d6 kh6ng cd cac khoan chua dugc thanh toan vdi cac ben lien quan.

2. Thdng tin so sanh Sd Ueu so sanh trSn Bao cao ket qua kinh doanh, bao cao luu chuy^n tien te la sd lieu ciing ky nam 2011 da dugc soat xet bdi Cdng ty T N H H Kiem toan va tu van Thang Long - T D K . Sd lieu so sanh tren Bang can ddi ke' toan la sd lieu tren bao cao tai chinh nam 2011 da dugc k i l m toan bdi Cdng ty T N H H Kiem toan va va tu van Thang Long - T D K .

3. Thdng tin ve hoat ddng lien tuc Ban Tdng Giam ddc khlng dinh rang, Cdng ty se tiep tuc hoat ddng san xuat kinh doanh trong ky hoat ddng tiep theo.

4. Nhumg thdng tin khac _ ^ Tiir01/01/2012den 4.1. Lai ca ban tren CO phieu 30/06/2012

Tiir 01/01/2011 den 30/06/2011

12.233.160.575 8.000.000

1.529

12.901.134.089 8.000.000

1.613

Lgi nhuan de tinh lai co ban tren cd phieu Sd binh quan gia quyen cua cd phieu phd thdng Lai tren cd phieu

4.2 Cong cu tdi chinh Quan ly riii ro Cdng ty quan tri ngudn vdn nham dam bao rang Cdng ty viia cd th i hoat ddng lien tuc viia tdi da hda lgi ich cua cac cd ddng thdng qua tdi uu hda sd du ngudn vdn va cdng ng.

Ca'u tnic vdn ciia Cdng ty bao gdm cac khoan ng, tien va cac khoan tuong duong tidn va phan vdn thudc so hiJu cua cac cd ddng ciia cdng ty (bao gdm vdn gdp, cac quy va lgi nhuan chua phan phdi).

Cac loai cdng cu tai chinh 30/06/2012 Tdi san tdi chinh Tien va cac khoan tuong duong tien 31.404.578.750 Phai thu khach hang va phai thu khac 481.892.260.285

^ Tai san tai chinh khac 1.487.257.268 Cdng cu tdi chinh Phai tra khach hang va phai tra khac 229.689.554.343 Cdng ng tai chinh khac 182.345.000.000 Muc tieu quan ly riii ro tai chinh Rii i ro tai chinh bao gdm rui ro thi trudng (bao gdm rui ro ty gia, rui ro lai suat va rui ro v6 gia), riii ro tin dung, riii ro thanh khoan va rui ro lai suat cua ddng ti6n. Rui ro thi trudng Quan ly riii ro ty gia: riii ro ty gia la rui ro ma gia tri hgp ly hoSc cac ludng tien trong tuong lai ciia cdng cu tai chinh se bien ddng theo nhutig thay ddi cua ty gia hdi doai.

Cdng ty khdng cd rui ro ty gia do viec mua ban hang hda dich vu dugc thue hien bang tidn Viet Nam ddng.

Qudn ly rui ro ve lai suat Rii i ro vi lai suat la riii ro ve gia tri hgp ly hoac cac ludng tien trong tuong lai cua cdng cu tai chinh se bie'n ddng theo nhiing thay ddi cua lai suat thi trudng.

(Cdc thuyet minh ndy Id bd phdn hap thdnh cua Bdo cdo tdi chinh) 11

C 6 N G TY CO PHAN X A Y DUNG 47 ' Thuyet minh bao cao tai chinh hop nhat Dia chi: S6' 8 Bien Cuong - Quy Nhon - Binh Dinh Cho giai doan Ice toan Dien thoai: 056 3522 166 Fax: 056 3522 316 tiir 01/01/2012 den 30/06/2012

T H U Y E T MINH BAO C A O TAI CHINH HOP NHAT 06 T H A N G DAU N A M 2012

(tiep theo)

Rui ro ve lai suat la ciia c6ng ty chu yeu lien quan den tien, cac khoan tien giii ngan han va cac khoan vay. C6ng ty khong co bat ky riii ro lai suat trong ydu nao vi Cong ty chi quan he giao dich truyen thong lau nam vdi Ngan hang BIDV chi nhanh Binh Dinh va dugc ngan hang uu dai vdi miic lai suat thap nhat, cd lgi nhat cho cdng ty.

Rui ro tin dung Rui ro tin dung xay ra khi mdt khach hang hoac ddi tac khdng dap ung dugc cac nghia vu trong hgp ddng dan den cac tdn that tai chinh cho cdng ty. Cdng ty cd chinh sach tin dung phii hgp va thudng xuyen theo ddi tinh hinh de danh gia xem cdng ty cd chiu riii ro tin dung hay khdng. Cdng ty khdng cd bat ky riii ro tin dung trgng yeu nao vdi cac khach hang hoac ddi tac bdi cac khoan phai thu chu ydu tii khach hang la Ban quan ly du an thudc Ngan sach Nha nude.

Qudn ly rdi ro thanh khoan Muc dich quan ly rui ro thanh khoan nham dam bao dii ngudn vdn di dap ling cac nghia vu tai chinh hien tai va trong tuong lai. Tinh thanh.khoan ciing dugc cdng ty quan ly nham dam bao miJc phu trdi giiia cdng ng ddn han va tai san den han trong ky d miic cd the kiem soat ddi vdi sd vdn ma cdng ty tin rSng cd the tao ra trong ky dd. Chinh sach cua cdng ty la theo ddi thudng xuydn cac yeu cau ve thanh toan hien tai va du kien trong tuong lai nham dam bao cdng ty duy tri du miJc du phdng tien va cac khoan vay nham dap ling cac quy dinh ve tinh thanh khoan ngSn han va dai han hon. Dudi day trinh bay chi tiet cac miJc dao han theo hgp ddng cdn lai ddi vdi cdng ng tai chinh phat sinh va thdi han thanh toan nhu da thda thuan. Cdng ng tai chinh dugc trinh bay dua tren ddng t i ln chua chiet kha'u va ngay dao han hgp ddng theo ngay sdm nhat ma cdng ty phai tra:

Dudi lnam Tir 1 den 5 nam Phai tra khach hang va phai tra khac 229.689.554.343 Cdngngkhac , - 182.345.000.000

Ban Giam ddc danh gia miic tap trung rui ro thanh khoan d miic tha'p. Ban Giam ddc tin tudng rang Cdng ty cd the tao ra du ngudn tien di dap ling cac nghia vu tai chinh khi den han.

Tai san dam bao; Trong ky Cdng ty cd diing mdt sd tai san di the chap vay vdn ngan hang, cu thi nhu sau: - Khoan vay dai han USD ngan hang B I D V - chi nhanh Binh Dinh de mua cdu thap dien. Khoan vay nay dugc dam bao bang viec the cha'p tai san hinh thanh tii vdn vay. - Khoan vay dai han USD ngan hang B I D V - chi nhanh Binh Dinh di mua may ui. Khoan vay nay dugc dam

•> bao bang viec the chap tai san hinh thanh til vdn vay. - Cac khoan vay ngan hang B I D V - chi nhanh Binh Dinh ngan han, dai han khac di sit dung vao viec mua may mdc thie't bi mdi va bd sung vdn luu ddng di thue hien san xuat kinh doanh. Cac khoan vay nay dugc dam bao bang viec the cha'p tai san hinh thanh tii vdn vay, TSCD hoac cac khoan phai thu khach hang tuong ling vdi sd du ng tai thdi diem vay.

4.3. Mdt sdchi tieu tdi chinh

Chi tieu DVT Tir 01/01/2012 den

30/06/2012 Tir 01/01/2011 den

30/06/2011 1. B d tri CO cau tai san va co ca'u vdn 1.1. Bo tri ca cau tdi san

- Tai san ngdn han/Tdng tai san % ' 72,26 71,42 - Tai san dai han/Tdng tai san % 27,74 28,58

1.2. Bd tri ca cau von - N g phai tra/Tdng ngudn vdn % 89,07 90,07 - Vdn chii sd hiiu/Tdng ngudn vdn % 10,78 9,80

(Cdc thuyet minh ndy Id bg phdn hap thdnh cua Bdo cdo tdi chinh) 28

CONG T Y CO PHAN X A Y DUNG 47 Dia clii: S6' 8 Bien Circfng - Quy Nlion - Binh Dinh Dien thoai: 056 3522 166 Fax: 056 3522 316

Thuyet minh bao cao tai chinh hop nhat Cho giai doan ke' toan

tiif 01/01/2012 den 30/06/2012

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 06 T H A N G D A U N A M 2012

(tiep theo) 2. Kha nang thanh toan 2.1. Kha nang thanh toan tdng quat lan 1,12 2.2. Kha nang thanh toan ng ngSn han lan 1,07 2.3. Kha nang thanh toan nhanh 3. Ty suat sinh Idi 3.1 Ty suat lgi nhudn tren doanh thu

Idn 0,03

- Ty suat lgi nhuan trudc thue'/Doanh thu % 3,27 - Ty suat lgi nhuan sau thue'/Doanh thu % 2,51 3.2 Ty suat loi nhudn tren tong tdi san - Ty suat lgi nhuan trudc thue'/Tong tai san % 1,17 - Ty sua't lgi nhuan sau thue/ Tdng tai san % 0,90 3.3 Ty suat lgi nhuan sau thue tren vdn C S H % 15,29

1,11 1,07 0,03

2,48 1,85

1,19 0,89

16,13

4.4. Thdng tin khdc Quyet toan thue cua cdng ty se chiu su kidm tra cua co quan thud. Do viec ap dung luat va cac quy dinh cua thud' vdi viec ap dung cac quy dinh va Chuan muc kiem toan cho cac giao dich tai don vi cd the dugc giai thich theo each khac nhau. V i vay, sd thue dugc trinh bay trdn Bao cao tai chinh cd the dugc thay ddi theo quye't dinh ciia co quan thue.

Quy Nhan, ngdy 15 thdng 07 ndm 2012

Ke toan trudng

Pham Van Nho

hdn Xay dung 47 [am ddc

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) 31

CONG T Y CO P H A N X A Y DUNG 47 Thuyet minh bao cao tai chinh hop nhat Dia chi: So 8, Bien Cuong, Thanh phd Quy Nhon, tinh Binh Dinh Cho giai doan ke toan Dien thoai: 056 3522166 Fax: 056 3522316 tuf 01/01/2012 den 30/06/2012

Phu luc so 03: Bang xdc dinh lgi ich cua co ddng thieu sd

TT Chi tieu Vdn chu sd hufu Cong ty Co phan

X D 4 7 Lgi ich cua co dong thieu sd

1 Vdn dau tu cua Chu sd hiiu 7.219.000.000 5.330.000.000 1.889.000.000

2 Quy khac thuoc vdn Chii sd hihi 116.519.401 86.026.274 30.493.127

3 Lgi nhuan chua phan phdi 235.716.907 174.029.792 61.687.115

Cong 7.632.185.824 5.635.055.094 1.981.180.242

(Cdc thuyet minh ndy Id bd phdn hop thdnh cua Bdo cdo tdi chinh) ' 32

C O N G T Y C O P H A N X A Y DUTVG 47 Dia chi: S6 8, Bien Cuong, Thanh ph6 Quy Nhon, tinh Binh Dinh Dien thoai: 056 3522166 Fax: 056 3522316

Thuyet minh Bao cao tai chinh hop nhat Cho giai doan k l toan

tu ngay 01/01/2012 den 30/6/2012

Phu luc so 04: Bang ke chi tiet vay ngan han Ngan hang BIDV Binh Dinh

Dan vi tinh: ddng

Ngay Vay So khe ve&c Ky han Lai suat So tien Ngay den han

03/10/2011 341715 9 thang 14%/nam 9.030.000.000 03/07/2012 03/10/2011 341706 9 thang 14% / nam 5.640.531.623 03/07/2012 21/10/2011 345054 9 thang 14%/nam 8.185.361.217 23/07/2012 21/10/2011 345063 9 thang 14% / nam 9.591.253.388 23/07/2012 24/10/2011 345258 9 thang 14% / nam 10.485.212.567 24/07/2012 26/09/2011 340396 9 thang 14,28% / nam 8.043.415.353 26/07/2012 26/09/2011 340378 9 thang 14,28%/nam 6.881.328.444 26/07/2012 27/10/2011 346093 9 thang 14% / nam 1.953.879.932 27/07/2012 14/09/2011 338124 9 thang 14,28%/nam 5.149.473.603 14/08/2012 14/11/2011 349357 9 thang 14% / nam 6.768.313.107 14/08/2012 20/09/2011 339446 9 thang 14,28% / nam 7.108.549.341 20/08/2012 20/09/2011 339437 9 thang 14,28% / nam 9.442.075.864 20/08/2012 22/11/2011 351097 9 thang 14%/nam 6.229.956.148 22/08/2012 24/11/2011 351477 9 thang 14% / nam 9.416.813.289 24/08/2012 24/11/2011 351486 9 thang 14% / nam 9.834.385.327 24/08/2012 30/11/2011 352568 9 thang 14%/nam 5.805.926.432 30/08/2012 30/11/2011 352577 14% / nam 7.291.189.200 30/08/2012 01/12/2011 352814 9 thang 14%/nam 7.159.500.000 04/09/2012 01/12/2011 352832 9 thang 14% / nam 8.037.668.333 04/09/2012 01/12/2011 352823 9 thang 14%/nam 7.641.725.679 04/09/2012 03/12/2011 353215 9 thang 14%/nam 10.599.440.000 04/09/2012 05/12/2011 353288 9 thang 14% / nam 6.672.914.578 05/09/2012 05/12/2011 353279 9 thang 14% / nam 6.665.164.706 05/09/2012 05/12/2011 353260 14% / nam 6.182.442.180 05/09/2012 07/12/2011 353923 9 thang 14%/nam 8.659.573.195 07/09/2012 07/12/2011 353765 14% / nam 6.403.765.414 07/09/2012 08/12/2011 354326 9 thang 14% / nam 7.025.003.898 10/09/2012 08/12/2011 354227 14%/nam 10.000.000.000 10/09/2012 09/12/2011 354689 9 thang 14%/nam 9.030.000.000 10/09/2012 09/12/2011 354704 9 thang 14% / nam 6.873.850.500 10/09/2012 12/12/2011 354971 9 thang 14%/nam 8.684.633.757 12/09/2012 12/12/2011 354980 9 thang 14%/nam 7.488.125.896 12/09/2012 14/12/2011 355451 9 thang 14%/nam 10.333.831.618 14/09/2012 16/12/2011 355974 9 thang 14%/nam 10.000.000.000 17/09/2012 19/12/2011 356214 9 thang 14%/nam 8.692.836.338 19/09/2012 26/12/2011 357651 9 thang 14%/nam 8.209.200.169 26/09/2012 26/12/2011 357642 9 thang 14%/nam 8.658.497.950 26/09/2012 27/12/2011 358007 9 thang 14% / nam 7.415.452.602 27/09/2012 27/12/2011 357998 14%/nam 5.024.294.881 27/09/2012 28/12/2011 358405 9 thang 14%/nam 4.303.271.486 28/09/2012 29/12/2011 358690 9 thang 14% / nam 4.182.917.072 28/09/2012 05/01/2012 359912 9 thang 14%/nam 7.101.550.963 05/10/2012 06/01/2012 360145 9 thang 14% / nam 8.353.375.584 08/10/2012 09/01/2012 360446 9 thang 14%/nam 7.480.000.000 09/10/2012 10/01/2012 360756 9 thang 14%/nam 7.673.890.171 10/10/2012

(Cdc thuyet minh ndy Id bg phdn hcfp thdnh cua Bdo cdo tdi chinh) ' 33

CONG TY CO PHAN XAY DUTVG 47 Dia clii: So 8, Bien Cuong, Thauh pho Quy Nhon, tinh Binh Dinh Dien thoai: 056 3522166 Fax: 056 3522316

Thuyet minh Bao cao tai chinh hop nhat Cho giai doan ke toan

tu ngay 01/01/2012 den 30/6/2012

Phu luc so 04: Bang lie chi tiet vay ngan han Ngan hang BIDV Binh Dinh

Bom vi tinh: ddng

Ngay Vay So khe iro'c Ky han Lai suat So tien Ngay den han

11/01/2012 361315 9 thang 14%/nam 8.717.622.149 11/10/2012 17/01/2012 362600 9 thang 14%/nam 9.855.104.338 17/10/2012 17/01/2012 362594 9 thang 14%/nam 6.504.548.071 17/10/2012 17/01/2012 362585 9 thang 14%/nam 9.976.521.427 17/10/2012 18/01/2012 363287 9 thang 14% / nam 10.547.636.400 18/10/2012 19/01/2012 363454 9 thang 14%/nam 7.765.000.000 19/10/2012 07/02/2012 365070 9 thang 14% / nam 8.301.419.315 07/11/2012 16/12/2012 366709 9 thang 14%/nam 4.568.705.889 16/11/2012 17/12/2012 366581 9 thang 14%/nam 5.190.307.755 19/11/2012 21/02/2012 367395 9 thang 14% / nam 6.554.437.475 21/11/2012 24/02/2012 368219 9 thang 14%/nam 4.493.250.173 26/11/2012 27/02/2012 368422 9 thang 14%/nam 8.765.355.934 27/11/2012 02/03/2012 369319 9 thang 14%/nam 2.200.000.000 03/12/2012 05/03/2012 369902 9 thang 14% / nam 4.120.812.325 05/12/2012 06/03/2012 370214 9 thang 14% / nam 2.878.816.129 06/12/2012 14/03/2012 372043 9 thang 14% / nam 1.439.348.164 14/'12/'2012 28/03/2012 374623 9 thang 14%/nam 4.980.958.923 28/12/2012 04/04/2012 375608 9 thang 14%/nam 8.085.015.478 04/01/2013 10/04/2012 376805 9 thang 14%/nam 7.151.567.349 10/01/2013 10/04/2012 376513 9 thang 14%/nam 1.929.935.940 10/01/2013 16/04/2012 377899 9 thang 14,50% / nam 9.604.409.694 16/01/2013 16/04/2012 377905 9 thang 14,50% / nam 10.138.822.926 16/01/2013 20/04/2012 378935 9 thang 14,50%/nam 5.069.724.423 21/01/2013 04/05/2012 381094 9 thang 14,50%/nam 10.316.176.501 04/02/2013 07/05/2012 381562 9 thang 14,50%/nam 7.276.005.518 07/02/2013 08/05/2012 381748 9 thang 14,50%/nam 7.585.192.781 08/02/2013 08/05/2012 381757 9 thang 14,50% / nam 7.667.001.390 08/02/2013 10/05/2012 382219 9 thang 14,50% / nam 7.162.518.938 15/1202013 10/05/2012 382200 9 thang 14,50%/nam 9.288.260.830 15/1202013 15/05/2012 382769 9 thang 14,50%/nam 4.599.751.724 15/1202013 15/05/2012 382778 9 thang 14,50% / nam 5.083.935.491 15/1202013 15/05/2012 382990 9 thang 14,50% / nam 6.327.964.745 15/1202013 22/05/2012 384109 9 thang 14,50%/nam 7.903.437.847 22/02/2013 22/05/2012 384093 9 thang 14,50%/nam 5.113.147.900 22/02/2013 23/05/2012 348303 9 thang 14,50% / nam 7.851.170.777 25/02/2013 28/05/2012 385157 9 thang 14,50% / nam 5.255.269.899 28/02/2013 04/06/2012 386327 9 thang 15%/nam 7.659.203.750 04/03/2013 06/06/2012 386789 9 thang 15%/nam 5.552.407.308 06/03/2013 13/06/2012 388457 9 thang 15%/nam 2.408.656.387 13/03/2013 19/06/2012 389803 9 thang 14%/nam 7.652.096.671 19/03/2013

Tong cong 604.952.110.539

(Cdc thuyet minh ndy Id bo phdn hcjp thdnh cua Bdo cdo tdi chinh) ' 34

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