CONG TY CO PHAN XI MANG BIM SOfN

Bdo cdo tai chinh

Cho ky ki todn titngay 01/01/2011 den 30/06/2011da dirp'c sodtxdt cua Cong ty Kiem todn

Cong ty C6 phan Xi mSng Bim SonBja chi: Phuong BaDinh - Thj xaBim Son - Thanh Hoa

N0I DUNG

Trang

2 4Bao cao cua Ban Giam doc

Bao cao Ket qua cong tac soat xet

Bao cao Tai chinh da dugc soat xet

Bang can doi k§ toan 6"8

Bao cao ket qua kinh doanh y

Bao cao luu chuyen tien te *"

Thuyet minh Bao cao tai chinh 11 - 24

•NG FV

:-m riftMK£T

;5M TC

CONG TY CO PHAN XI MANG BIM SONBjachi: Phuong BaDinh - Thj xaBim Son - Thanh Hoa

hoi d6ng quan tri va ban giam d6c

Cac thanh vien cua Hgi dong Quan tri trong nam va tai ngay lap bao cao nay bao gom:

Ong Tran Vi?t Thang Chu rich (B6 nhi?m ngay 07/05/2010)OngNguylnNhuKhue Uyvien

Ong Duong BlnhHpi Uyvien

OngVuVanHoan Uyvien

OneDoanNamKhanh Uvvien

Cac thanh vien cua Ban Giam doc da dieu hanh cong tytrong nam va tai ngay lap bao cao nay bao gom:Ong Nguyen Nhu Khue Giam doc

Ong Duong Dinh Hoi Pho Giam doc

OngVuVanHoan Pho Giam d6cOng Nguyln Van Chau Pho Giam doc

Cac thanh vien Ban Kiem soat

Ong Pham Van Nhan Truong ban kiem soat (B6 nhiem ngay 07/05/2010)

Ong Nguyen Trung Hoa Thanh vien

Ong Tang Xuan Truong Thanh vien

Ong Trjnh Htru Hanh Thanh vien ^Ong Le Van Bang Thanh vien / y !

KIEM TOAN VIEN

v.

Cong ty TNHH Tu van Ke toan va KiSm toan Viet Nam (AVA) da thuc hien soat xet cac Bao cao taichinh cho Cong ty.

CONG B6 TRACH NHIEM CUA BAN GIAM DOC DOI VOl BAO CAO TAI CHINH

Ban Giam d6c Cong ty chju trach nhifm ve viec lap Bao cao tai chinh phan anh trung thuc, hop ly tinhhinh hoat dong, keH qua hoat dpng kinh doanh va tinh hinh luu chuySri tien te cua Cong ty trong nam.Trong qua trinh lap Bao cao tai chinh, Ban Giam doc Cong tycam ket da tuan thu cac yeu cau sau:

• Lirachoncac chinhsachke toan thichhop va ap dungcac chinhsach nay mot each nhat quan;

• Dua ra cac danh gia va du doan hop ly va than trong;

• Neu ro cac chuan muc k6 toan dugc ap dung co dugc tuan thu hay khong, co nhung ap dung sai

lech trong yeu den muc can phai cong bo vagiai thich trong bao cao tai chinh hay khong;

• Lap vatrinh bay cac Bao cao tai chinh tren cosotuan thu cac chuan muc ke toan, che do ke toan

va cac quy dinh co lien quan hien hanh;

• Lap cac bao cao tai chinh dua tren co sohoat dong kinh doanh lien tuc, tru truong hop khong the

cho rang Cong ty se tiep tuc hoat dgng kinh doanh.

CONGTY C6 PHAN XI MANGBIM SONDiachi: Phuong BaDinh - Thi xaBim Son - Thanh Hoa

Ban Giam doc Cong ty dam bao ring cac s6 kk toan dugc luu giu d§ phan arm tinh hinh tai chinh cuaCong ty, voi muc dp trung thuc, hep ly tai bit cu thoi diem nao va dam bao ring Bao cao tai chinh tuanthu cac quy dinh hien hanh cua Nha nuoc. Dong thoi co trach nhiem trong viec bao dam an toan tai sancua Cong ty va thuc hi?n cac bien phap thich hop dl ngan chan, phat hien cac hanh vi gian Ian va cac vipham khac.

Ban Giam doc Cong ty cam ket rang Bao cao tai chinh da phan anh trung thuc va hop ly tinh hinh taichinh cua Cong ty tai thoi diem ngay 30 thang 06 nam 2010, k8t qua hoat dpng kinh doanh va tinh hinhluu chuyln tien te cho ky kg toan ket thuc cung ngay, phu hop v6i chuan muc, chS dp ke toan Viet Namvatuan thucacquydjnh hien hanh co lien quan.

Cam ket khac

Ban Giam d6c cam ket ring Cong ty khong vi pham nghia vu cong b6 thong tin theo quy dinh tai Thongtu s6 09/2010/TT-BTC, ngay 15/01/2010 cua Bp Tai chinh huong dan ve viec cong bo thong tin tren Thitruong chung khoan.

Thanh Hoa, ngay10 thang 07 nam 2011TM. Ban Giam doc

""Nguyen Nhu Khue

--: NHi

•AN

• Ma [® CONG TY Tl/ VAN KE TOAN VA KIEM TOAN VIET NAM2 Viet Nam Audiling and Accounting Consultancy Co.Ltd (AVA)

CHUYEN NGANH KIEM TOAN, KE TOAN, Tlf VAN VA THAM DINH GlAPROFESSIONAL SERVICES

S6 :^^/BCKT/TC/NV7

BAO CAO SOAT XET

Ve bao cao taichinh cho kykitodn tie ngay 01/01/2011 den ngay 30/06/2011cua Cong ty Co phan Xi mang Bim Sffn

Kinh gui: Quy co dong, Hoi dong Quan trj va Ban Giam doc

Cong ty Co phan Xi mang Bim Son

Chungtoi da thyc hi$n cong tac soat xet Bao cao tai chinh cua Cong ty Co phan Xi mang Bim Son dugclap ngay 10 thang 07 nam 2011 g6m: Bang can d6i ke toan tai ngay 30 thang 06 nam 2011, Bao cao ketqua hoat dpng kinh doanh, Bao cao luu chuyentien t$ va thuyet minh Bao cao tai chinh cho ky kS toan tungay 01/01/2011 den ngay 30/06/2011 dugc trinh bay tu trang 06 den trang 24 kem theo.

Vi?c lap va trinh bay Bao cao tai chinh nay thupc ve trach nhifm cua Ban Giam d6c Cong ty. Trachnhi^m cua chung toi ladua ray kiln nhan xet ve cac Bao cao tai chinh nay tren cosocong tac soat xetcua chung toi.

Co1 so" y kiln

Chung toi da thyc hifn cong tac soat xet Bao cao tai chinh theo cac chuan muc kiem toan Viet Nam vecong tac soat xet Bao cao tai chinh. Cac chuan myc nay yeu cau cong viec soat xet phai lap ke hoach yathyc hifndecos\r dam bao hop ly rang cac bao cao taichinh khong con chua dyng cac sai sot trong yeu. Aw\Cong tac soat xet bao g6m chu yeu la vi§c trao doi voi nhan sy cua cong ty va ap dung cac thu rue phan •v\',-. \tich tren nhung thong tin tai chinh; cong tac nay cung cap mpt muc dp dam bao thap hem cong tac ki§m ''- HAN\zjltoan. Chung toi khong thuc hi?n cong vifckiem todn nen cung khong dua ra ykien kiem toan. •0AN)x)

, , , , . ' r0ANJ*INhung van de anh huang den y kien kiem todn vien •ism/'' /

•AVChi phi dau tudu an day chuyen mdi chi dugc thuc hifn kiem toan khi quyet toan von dau tu cac cong^Atrinh xay dyng co ban hoan thanh.

Y kien cua kiem todn vien

Tren co so cong tac soat xetcuachung toi, ngoai trur nhihig van de neu trenva anh huong cuachiing (neuco) chung toi khong thay co sy ki^n nao de chung toi cho rang bao cao tai chinh kem theo day khongphan anh trung thyc va hop ly tren cac khia canh trpng yeu phuhop v6i chuan muc kg toan Viet Nam va

djnh phap ly co lien quan.

fen Bao Trung

Ph6 giam doc

Chung chi kiem toan vien so 0373/KTVThay mgt va dai dipt choCONG TY TNHH TlT VAN KE TOAN

VA KIEM TOAN VIET NAM (AVA)HaNqU ngay18 thang07 nam 2011

Trus<3:160 Phudng Li#t - Thanh Xuan- Ha N6i - VietNamTel: (84.4) 3868 9566 - 3868 9588 * Fax: (84.4) 3868 6248Email: ava@kiemtoanava.com.vn *Web: kiemtoanava.com.vn

Bui Thi^n Ta

Kiem toan vien

Chung chi kiem todn vien so 0592/KTV

Vanphong khu vilemien Trung:So 23 Mai HacBe - TP. Vinh - NgheAnTel: (84-38) 3541 046 *Fax:(84-38) 3541 046

C6NG TY C6 PHAN XI MANG BIM SONBao cao tai chinh

Ky kS todn tic 01/01/2011 den 30/06/2011TJid lilll. 1 UUUllg »jci urn" ».*».— - —

BANG CAN DOI KE TOANTai ngay 30thang 06nam 2011

Don vi tinh: VND

Ma so TAlSANThuyet

minh30/06/2011 01/01/2011

100

110

111

112

120

121

A TAl SAN NGAN HAN

I. Tien va cac khoan tuomg duomg tien

1. Tien

2. Cac khoan tircmg duomguen

EL Cac khoan dau tir tai chinh ngan ban

1. Dau tu ngan han

1

2

1.213.061.347.211

68.009.437.998

68.009.437.998

1.140.353.955

1.140.353.955

964.037.367.412

61.186.597.426

51.186.597.426

10.000.000.000

33.457.990.330

33.457.990.330

129

130

131

132

2. Duphdng giam gia dau tungan han (*)ffl. Cac khoan phai thu ngan han1. Phai thu khach hang

2. Tri truorc cho nguoi ban

518.749.935.947

331.744.546.529

130.752.597.176

280.608.000.539

150.543.106.630

118.854.767.783

133 3. Phai thu n§i bOngan han

134

135

139

4. Phai thu theo tien do ke hoach HDXD

5. Cackhoan phai thu khac

6.Dir ph6ng phii thu ngan han kho d6i (*)

3

4

58.198.713.097

(1.945.920.855)

13.156.046.981

(1.945.920.855)

140

141

IV. Hang ton kho

1. Hang ton kho 5

602.697.769.067

602.697.769.067

558.856.297.092

558.856.297.092

149

150

151

152

154

2.Duph6ng giam gia hang ton kho (*)

V. Tai san ngan han khac

1.Chiphi tra tnrac nganhan2. Thue GTGT du<?c khau trir

3. Thueva cac khoan phai thu Nha nuac 6

22.463.850.244

6.822.047.136

8.274.186.941

29.928.482.025

12.394.344.531

6.153.723.784

5.897.605.589M//AAAiM7A

157

158

200

4. Giao dich muabanlai traiphieu chinh phii5. Tai san nganhan khacb.tAisandAihan

7.367.616.167

5.038.198.490.264

5.482.808.121

4.751.109.333.840\Ja

210 I. Cac khoan phai thu dai han -""

220

221

222

223

II. Tai san co djnh

1. Tai san c6 dinh hOru hinh

- Nguyen gia

- Gia tr\hao monluyke (*)

7

5.024.565.494.992

4.699.043.556.169

6.304.500.862.366

(1.605.457.306.197)

4.734.881.513.738

4.595.735.107.797

6.057.823.323.822

(1.462.088.216.025)

224 2. Tai san c6 djnhthue tai chinh -

225 - Nguyen gia *~

226

227

228

229

230

- Gia trj hao monluyke (*)

3. Tai san co djnh vo hinh

- Nguyen gia

- Gia trihao ™on Hty & (V4. Chiphixaydungccr ban dd dang

8

9

77.875.045.589

111.255.100.028

(33.380.054.439,

247.646.893.234

79.957.688.938

111.250.502.008

) (31.292.813.070,

59.188.717.003

240 ffl. Bat dong san dau tu --

250 IV. Cac khoan dau tu tai chinh dai han --

260

261

V. Tai san dai han khac

1. Chiphi tra tnrac dai han 10

13.632.995.272

13.632.995.272

16.227.820.102

16.227.820.102

262 2. Tai san thue thu nh|p hoan lai "

"

268 3. Tai san dai han khac ~~

270 T6NG CONGTAI SAN (270=100+200) 6.251.259.837.475 5.715.146.701.252-

CONG TY C6 PHAN XI MANG BIM SONDia chi: Phuong BaDinh - Thi xaBim Som - Thanh Hoa

BANG CAN DOI KE TOAN

Taingay30 thang 06nam2011

Bao cao tai chain

Ky ke todn tic 01/01/2011 den 30/06/2011

Don vj tinh: VND

IVia so ngu6nv6nThuyet

minh30/06/2011 01/01/2011

300 A. NO PHAI TRA 5.236.407.047.866 4.706.841.551.513

310 I. No1 ngan han 1.826.715.930.393 1.496.655.966.747

311 1. Vayva na ngan han 11 815.415.353.402 882.294.322.777

312 2. Phai tra nguoi ban 738.925.184.931 467.847.072.675

313 3. Nguoi mua tra tien truoc 13.074.853.478 1.210.524.786

314 4. Thuevi cac khoanphai nap Nha nuoc 12 8.509.075.642 1.312.699.482

315 5. Phai tra nguoi lao dpng 42.150.231.834 55.664.846.620

316 6. Chi phi phai tra 13 121.516.397.601 53.835.106.119

317 7. Phai tra noi bO13.630.982.444 "

318 8. Phai tra theo tien dr)ke hoach HDXD -~

319 9. Cac khoan phai tra, phai nOp ngan hankhac 14 63.437.156.971 19.475.879.335

320 10.Dy phong phaitri nganhan -

323 11. Quy khenthuomg, phuc lai 10.056.694.090 15.015.514.953

327 12. Giaodich mua ban lai trai phieu chinhphu ~

330 n. No dai han3.409.691.117.473 3.210.185.584.766

331 1. Phii tri dai han nguoi bin - r===

332 2. Phii tra dii han n§i bq -~

..—-

333 3. Phii tri dii han khac 33.693.000 10.693.000••J;EW

-JKf334 4. Vayvi no dii han 15 3.409.568.493.473 3.210.151.131.766

335 5. Thuethu nhaphoanlai phii tri -~

AM

336 6. Dy phong tra capmatvi?clim 88.931.000 "* •A b

337 7. Dy ph6ng phii tri dii han -

"

338 8. Doanh thu chua thyc hifri dupe -

23.760.000 —

339 9. Quy phattrien khoa hocvi congngh? -

"

400 B.V6NCHUSdHlTU 1.014.852.789.609 1.008.305.149.739

410 I. Von chu so hfiii 16 1.014.852.789.609 1.008.305.149.739

411 1. Von dau tu cua chu so h(hi 956.613.970.000 956.613.970.000

412 2. Thang duv6n co phan 57.006.601.053 57.006.601.053

413 3. Von khac cua chu sd hSu 6.437.278.738 6.437.278.738

414 4. Co phieu quy (*) --

415 5. Chenhl?ch dinh gia lai tii sin -~

416 6. Chenhlech ty gidhoi doii (241.990.097.004) (301.990.097.004J

417 7. Quydau tu phat trien 209.585.261.955 207.559.938.300

418 8. Quydy ph6ng tii chinh 25.115.607.692 24.440.499.807

419 9.Quy khac uiuqc v6n chu so hiru --

420 10.Lai nhufcisau thue chua phan phoi 955.778.171 57.176.174.708

421 11. Ngudn v6n dau tuXDCB 1.128.389.004 1.060.784.137

422 12.Quyh6 tra sapxep doanhnghiep -~

430 H. Nguon kinh phi va cac quy khac --

432 2. Nguon kinh phi --

433 3. Nguonkinh phi da hinh thanhTSCD --

440 T6NG CQNG NGU6N V6N (430=300+400) 6.251.259.837.475 5.715.146.701.252

C6NG TY C6 PHAN XI MANG BIM SONDia chi: Phuong Ba Dinh - Thi xaBim Som - Thanh H6a

Bao cao tai chmn

Ky ke todn tic 01/01/2011 den 30/06/2011

CHI TIEU NGOAI BANG CAN DOIKE TOANTai ngay 30thang 06n&m 2011

Ma so

001

002

003

004

005

006

CHITLtU

1. Tii sin thue ngoii

2.V|t tu,hinghoa nhan gift Iiq, nh£n gia cong3.Hing hoa nhan bin h§, nh|n ky gui4. No kh6 d6i da xir ly

5. Ngoaitf cic loaiUSD

VND

6. Dy toan chi sy nghiep, dy in

Thuyet

minh

Ghi chit: Cacchi tieu co so lieudmdugcghi trong ngoacdon ()

Ke toan truong

Nguyen Due Son Phan Thj Nhuomg

30/06/2011 01/01/2011

158.048,00

12.257,00

Bim Son, ngay10 thang 07 nam 2011; jWjam doc

K odPHAN o^ *.1*1 XI MAN<

i Nhu Khue

JON

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c6ng ty c6 phAn XI mang BIMSONDia chi: Phuong Ba Dinh - Thi xaBim Son - Thanh Hoa

Bdo cao tai chinh

Ky ki todn tic 01/01/2011 din 30/06/2011

BAO CAO KET QUA HOAT DONG KINH DOANHNam 2010

Ma so

01

02

10

11

20

21

22

23

24

25

30

31

32

40

50

51

52

60

70

CHI TIEU

1. Doanh thu ban hang va cung cap djchvu

2. Cackhoan giam true doanh thu

3. Doanh thu thuan ve BH va cung cap djch vy

4. Gia von hang ban

5.Loi nhu?n gOp ve BHva cung cap djch vu

6. Doanh thu hoat dong tai chinh

7. Chiphi tai chinh- Trong do: Chiphi lai vay8. Chi phi ban hang

9. Chiphi quan ly doanh nghiep

10. Loi nhusui thuan tu hoat dQng kinh doanh

ll.Thunhapkhac

12. Chi phi khac

13. Loi nhufui khac

14. Tong loi nhu?n ke1 toan truffc thue

15. Chiphi thueTNDNhifn harm16.Chi phi thueTNDNhoanlai

17. Loi nhufta sau thue TNDN

17. Lai cor ban tren co phieu

Ke toan truong

Nguyen Due Son Phan Thj Nhuong

Thuyet

minh

17

18

19

20

21

22

23

Tu 01/01/2011

den 30/06/2011

1.669.397.508.165

1.669.397.508.165

1.269.196.240.358

400.201.267.807

2.019.492.662

271.389.704.723

198.335.267.559

78.086.627.496

56.787.291.539

(4.042.863.289)

11.070.984.677

5.544.910.234

5.526.074.443

1.483.211.154

462.432.983

1.020.778.171

11

Dan vi tinh: VND

Tir 01/01/2010

den 30/06/2010

1.272.668.797.793

1.272.668.797.793

1.053.746.252.474

218.922.545.319

5.037.381.682

19.795.606.602

43.025.517.279

61.608.867.049

99.529.936.071

6.275.609.634

4.037.471.610

2.238.138.024

101.768.074.095

13.630.449.225

88.137.624.870

921

Bim£< 10 thang07 nam 2011

Nguyen Nhu Khue

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ix

CONG TY COPHAN XI MANGBtM SONDia chi: Phuong BaDinh - Thj x2 Bim Son - Thanh H6a

Bao cao tai chinh

Kyke todn tic 01/01/2011 den 30/06/2011

Ma

s6

01

02

03

04

05

06

08

09

10

11

12

13

14

15

16

20

21

22

23

24

25

26

27

30

31

32

33

34

35

36

40

50

60

61

70

BAO CAO LUTJ CHUYEN TIEN TE(Theo phwmg phap giantiep)

Ky khoan tie 01/01/2011 den 30/06/2011

CHITlftU

L Lim chuyen tientirhoatd8ngkinhdoanh1. Lai nhuan tru&c thue

2. Biiu chinh cho cac khoan

- Khau hao tai san c6 djnh- Cac khoan dy phdng- Lai/16 chSnh l?ch tygiahoidoai chuathuchifri- Lai/16 tir hoat d$ng dau tir

- Chi phi 13i vay

3. Loi nhudn HcHBKB tru&c thay doi v6n lieu dpng- Tang/giam cackhoan phaithu- Ting/giam hang ton kho- Tang/giam cac khoan phai tra (khong ke lai vay phai tra,thue TNDN phai n§p)

- Tang/giam chiphitra trade

- Tien lai vay da tra

- Thue thu nhap doanh nghipp da n§p

- Tien thu khac tir hoat dong kinh doanh

- Tien chi khac cho hoat dong kinh doanh

Luu chuyen tien thuan tie hoatdpng kinh doanhTL Lull chuyen tien tir hoat dfing dau nr

1. Tienchi de mua sam,XD TSCDvi cac TSDHkhac2. Tien thutirT.ly, nhugmg ban TSCD vacac TSDH khac3. Tien chichovay, muacacc6ng cu no- cuadom vjkhac4. Tien thu h6i C.vay, banlaicaccong cunqcuad.vi khac5. Tien chi dautu g6p v6n vao dem vikhac6. Tien thu hoidau tu g6pvonvaodon vj khac7. Tien thulai chovay, c6tire valoinhu|n dugrc chiaLuu chuyen tien thuhn tie hoat dpng dau tum. Luu chuyen tien tir hoat ddng tai chinh1. Tien thutirphat hanh cophieu, nhan von gop cuaCSH

Tien chi tra von gop cho cac CSH, mua lai c6 phieu cua' doanh nghi?pda phat hanh

3. Tien vay ngan han,daihannhandugrc4. Tien chi tra n<? goc vay

5. Tien chi tra ngrthue tai chinh

6. Co tuc, loi nhuan da tra cho chu sd hOuLuu chuyen tiin thuhn tie hoat dpng tai chinhLuu chuyen tien thuan trong ky

Tiin va tutmg duorog tien dau kyAnh hiromg cuathay doi tygia hoi doai quy doi ngoai t?Tien va tutmg dutmg tien cuoi ky

Ke toan truwng

Thuyet

minh

Tir 01/01/2011

den 30/06/2011

1.483.211.154

372.550.863.730

156.533.232.546

60.000.000.000

(42.317.636.375)

198.335.267.559

374.034.074.884

(350.719.187.942)

(43.841.471.975)

465.646.886.527

8.167.122.225

(191.597.369.755)

3.638.815.538

11.071.484.677

37.153.205.919

313.553.560.098

(442.223.149.975)

934.545.455

2.019.492.662

(439.269.111.858)

879.199.860.500

(746.661.468.168)

132.538.392.332

6.822.840.572

61.186.597.426

68.009.437.998

Don vi tinh: VND

Tir 01/01/2010

den 30/06/2010

101.768.074.095

88.113.906.517

75.238.076.761

(5.037.381.682)

17.913.211.438

189.881.980.612

(110.279.831.082)

(47.160.874.636)

89.274.209.073

375.572.516

(18.890.820.825)

(9.868.739.177)

1.027.867.238

(25.551.875.000)

68.807.488.719

(345.150.007.153)

(79.192.895.543)

120.397.913.120

5.037.381.682

(298.907.607.894)

363.482.051.415

(80.676.770.081)

(95.661.397.000)

187.143.884.334

(42.956.234.841)

93.577.078.956

50.620.844.115

thang 07 nam 2011

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Cong tyCophUnXi mang Bim Son . . , , nu^nfuA™Dja chi: Phuong Ba Dinh - TX Bim Son-Thanh H6a Chokyketoan tu ngay 01/01/2011 den 30/06/2011

THUYET MTNH BAO CAO TAI CHINH

Cho ky ketodn tie ngay 01/01/2011 din ngay 30/06/2011

1. DAC DEEM HOAT BQNG CUADOANHNGHIEP

Hinh thuc so1 huu von

Cong ty Co phan Xi mang Bim Son la Cong ty Co phan dugc thanh lap theo QuySt dinh s6 486/QD-BXDngay 23 thang 3nam 2006 cua Bo truong Bq Xay dung ve vi?c chuyen Cong ty Xi mang Bim Son thuocT6ng Cong tyXi mang Vi?t Nam thanh Cong ty Co phan.Giay dang ky kinh doanh s6 2603000429 ngay 01 thang 5nam 2006 do So k6 hoach va Dau tu tinhThanh Hoa cap, thay doi Ian thu3 ngay 24 thang 4 nam 2008.

Try so chinh cua Cong ty tai Phuong Ba Dinh -Thi xa Bim Son -Tinh Thanh Hoa.

LTnh vuc kinh doanh va nganh nghe kinh doanh

• San xuat, kinh doanh, xu&t nhap khau xi mang; clinker;• San xuat kinh doanh cac loai vat li?u xay dung khac;• Xay dung cac cong trinh dan dung, cong nghifp, giao thong, thuy loi va cac cong trinh ha tang ky

thuat;

• San xuat betong, thuong pham vacac cau kien be tong due san;• Sua chua, trung tu, dai tu cac loai 6to, may xuc, may ui, xe ciu, xe dac chung, may xay dung;- Kinh doanh djch vy van tai hang hoa duomg bp, duong thuy, xlp do cang duong thuy;• Tu van dau tuxay dung trong vi?c quan ly du an, lap du an, chuyen giao cong nghe, lap ho so moi ;.jy ny

thau, danh gia ho so dy thau;• Gia cong che tao cac m£t hang co khi, khai thac che bien khoang san xi mang, kinh doanh san xuat

cacphy giaxi mang, vat li#u xaydung;• Dich vu an uong, giai khat, nha nghi, kinh doanh djch vu thuong mai tong hop;• Kinh doanh bat dong san.

2. CHE DO VACHTNH SACH KE TOAN AP DUNG TAI CONG TY

2.1.Ky ke toan, don vi tien t| su dung trong ke toan

Ky k6 toan nam cua Cong ty bit dau tungay 01/01 va ket thiic vao ngay 31/12 hang nam.Don vitien te su dung trong ghi chep ke toan ladong Vift Nam (VND)

2.2. Chuan muc va Che do ke toan ap dung

Che do ke todn dp dung

Cong ty ap dung Che do Ke toan doanh nghiep ban hanh theo Quyet dinh so 15/2006/QD-BTC ngay20/3/2006 cua Bo truong Bo Tai chinh da dugc sua doi, b6 sung theo quy dinh tai Thong tir244/2009/TT-BTC ngay 31/12/2009 cuaBo truong BoTai chinh.

Tuyen bo ve viec tuan thu Chudn muc ke todn va Che do ke todnCong ty da ap dung cac Chuan muc ke toan Viet Nam va cac van ban huong dan Chuan muc do Nhanuoc da ban hanh. Cac Bao cao tai chinh dugc lap va trinh bay theo dung moi quy dinh cua tirng chuanmuc, thong tu huong dan thuc hien chuan muc va CM do ke toan hien hanh dang ap dung.

11

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Bao cao tai chinhx x v. - t>- c »ao cao xai cmuu

#w/j thuc ke todn dpdung

Cong ty ap dyng hinh thuc ke toan tren may vi tinh.

2.3. Tien va cac khoan tuong duong tien

Tien va cac khoan tuong duong tiin bao g6m tiin mat tai quy, tien gui ngan hang, cac khoan d&u tu nganhan co thoi gian dao han khong qua 03 thing, co tinh thanh khoan cao, co kha nang chuyen doi de dangthanh cac lugng tien xac dinh va khong co nhilu rui ro trong chuyen d6i thanh tien.Cac nghi?p vy kinh tl phat sinh bang ngoai tg dugc quy d6i ra dong Vift Nam theo ty gia giao dich thuctltai thoi diem phat sinh nghi?p vy. Tai thoi diem cu6i nam cac khoan muc tien te co goc ngoai te dugcquy d6i theo ty gia binh quan lien ngan hang do Ngan hang Nha nuoc Viet Nam cong bo vao ngay ketthuc nien d§ ke toan.

Cac khoan dau tu ngan han khong qua 3thang co kha nang chuyen d6i dl dang thanh tiin va khong conhilu rui ro trong chuyln d6i thanh tiin kl tu ngay mua khoan dau tu do tai thai diem bao cao.

2.4. Cac khoan phai thu

Cac khoan phai thu dugc trinh bay tren Bao cao tai chinh theo gia tri ghi so cac khoan phai thu khachhang va phai thu khac sau khi tru di cac khoan du phong dugc lap cho cac khoan ng phai thu kho doi.Du phong ng phai thu kho doi dugc trich lap cho tung khoan phai thu kho doi can cu vao tu6i ng qua hancua cac khoan nghoac dukiln muc ton that co the xay ra.

2.5. Hang ton kho

Hang ton kho dugc tinh theo gia g6c. Truong hop gia tri thuan co thi thuc hi?n dugc thap hon gia g6c thi \ /phai tinh theo gia tri thuan co thi thuc hien dugc. Gia g6c hang ton kho bao g6m chi phi mua, chi phi chebiln va cac chi phi lien quan true tilp khac phat sinh d! co dugc hang ton kho adia diem va trang thaihien tai.

Gia tri hang ton kho dugc xac dinh theo phuong phap binh quan gia quyln thang.Hang ton kho dugc hach toan theo phuong phap ke khai thuong xuyen.

2.6. Tai san co dinh va khau hao tai san co djnh

Tai san co dinh huu hinh, tai san co djnh vo hinh dugc ghi nhan theo gia goc. Trong qua trinh su dung, taisan co dinh huu hinh, tai san c6 dinh vo hinh dugc ghi nhan theo nguyen gia, hao mon luy ke va gia tricon lai.

Khau hao dugc trich theo phuong phap duong thang. Nam 2010 don vi da thay doi khung thoi gian khauhao theo qui dinh tai Thong tu s6 203/2009/TT-BTC ngay 20 thang 10 nam 2009, tuy nhien don vi chuaxac dinh then gian su dyng con lai theo cong thuc qui dinh tai phy luc so 02 ban hanh kem thong tu nay.Nlu theo qui dinh tai thong tu nay, so khau hao don vj trich trong 6thang dau nam 2011 vugt voi so tienla 8.229.866.189 dong.

2.7. Cac khoan dau tu tai chinh

Cac khoan dau tu chung khoan tai thoi dilm bao cao, neu:- Co thoi han thu hoi hoac dao han khong qua 3 thang kl tu ngay mua khoan dau tu do dugc coi la "

tuong duong tiin";- Co thai han thu hoi von duoi 1 nam hoac trong 1 chu ky kinh doanh dugc phan loai la tai san ngan

han;

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*x . i •«•• x *»•>„ e Bao cao tai chinh^S^bS^S^Soo-TI^^ Choky kl toan tir ngiy 01/01/2011 dln30/06/2011- Co thai han thu hoi v6n tren 1nam hoac hon 1chu ky kinh doanh dugc phan loai la tai san dai han;- Co thoi han thu h6i v6n tren 1nam hoac hon 1chu ky kinh doanh dugc phan loai la tai san dai han.

2.8. Chi phi di vay

Chi phi di vay duac ghi nhan vao chi phi san xuat, kinh doanh trong ky khi phat sinh, trir chi phi di vaylien quan true tilp din viec dau tu xay dung hoac san xuat tai san da dang dugc tinh vao gia tri cua tai sando (dugc v6n hoa) khi co du cac dilu kien quy dinh trong Chuan muc Ke toan Viet Nam so 16 "Chi phi divay".

Chi phi di vay lien quan tryc tilp din vi?c dau tu xay dung hoac san xuat tai san da dang dugc tinh vaogia tri cua tai san do (dugc v6n hoa), bao g6m cac khoan lai tiin vay, phan bo cac khoan chiet khau hoacphy trgi khi phat hanh trai philu, cac khoan chi phi phy phat sinh lien quan toi qua trinh lam thu tuc vay.

2.9. Chi phi tra truuc

Cac chi phi tra truac chi lien quan din chi phi san xuat kinh doanh nam tai chinh hi?n tai dugc ghi nhan lachi phi tra truac ngan han va dugc tinh vao chi phi san xuat kinh doanh trong nam tai chinhCac chi phi sau day da phat sinh trong nam tai chinh nhung dugc hach toan vao chi phi tra truac dai handl phan bo dan vao kitqua hoat dong kinh doanh trong nhieu nam:

- Cong cydung cyxuat dung cogia trj Ion;

Viec tinh va phan bo chi phi tra truac dai han vao chi phi san xuat kinh doanh rung ky hach toan dugc cancu vao tinh chat, muc dg rung loai chi phi dlchon phuong phap va tieu thuc phan bo hop ly. Chi phi tratruac dugc phan bo dan vao chi phi san xuat kinh doanh theo phuong phap duong thang.

Cac khoan chi phi thyc tl chua phat sinh nhung dugc trich truac vao chi phi san xuat, kinh doanh trongky dl dam bao khi chi phi phat sinh thuc tl khong gay dgt biln cho chi phi san xuat kinh doanh tren co sodam bao nguyen tac phu hop giua doanh thu va chi phi. Khi cac chi phi do phat sinh, neu co chenh lechvoi so da trich, kl toan tiin hanh ghi bo sung hoac ghi giam chi phi tuong ung voi phan chenh lech.

2.11. Von chu su huu

Von dau tu cua chu so huu dugc ghi nhan theo sovon thuc gop cuachu so huu.

Thang du v6n c6 phan dugc ghi nhan theo so chenh lech Ion hon/ hoac nho hon giua gia thuc tl phathanh va menh gia c6 philu khi phat hanh co philu Ian dau, phat harm bo sung hoac tai phat hanh cophieu quy.

Von khac cua chu so huu dugc ghi theo gia tri con lai giua gia tri hop ly cua cac tai san ma doanh nghiepdugc cac to chuc, ca nhan khac tang, bilu sau khi trir (-) cac khoan thul phai nop (neu co) lien quan dencac tai san dugc tang, bilu nay; va khoan bo sung tu kit qua hoat dgng kinh doanhCo hie phai tra cho cac co dong dugc ghi nhan la khoan phai tra trong Bang Can doi ke toan cua Cong tysau khicothong bao chiaco tuc ciiaHgidong Quan tri Cong ty.

Lgi nhuan sau thul chua phan phoi la so loi nhuan tucac hoat dgng cua doanh nghiep sau khi trir (-) cackhoan dilu chinh do ap dung hoi to thay doi chinh sach ke toan va dilu chinh h6i to sai sot trgng yeu ciiacac nam truac.

2.12. Cac nghiep vu bang ngoai te

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C6ng ty C6 phan Xi mang Bim Son , B*° ,c*° "* «J^Dja chi: Phuong Ba Dinh - TX Bim Son - Thanh Hoa Cho ky ke toan tu ngay 01/01/2011 den 30/06/2011

Cac nghifp vu phat sinh bang cac don vi tiin te khac voi don vi tiin t$ kl toan cua Cong ty dugc hachtoan theo ty gii giao djch vao ngay phat sinh nghiep vy. Chenh lech ty gia thuc tlphat sinh trong ky dugcghi nhan vao doanh thu hoac chi phi tai chinh cua ky ke toan.Theo Cong van s6 3456/BTC-TCDN ngay 26/03/2008 cua Bg Tai chinh "Vl viec hach toan chenh lech tygii phit sinh trong qua trinh dau tu xay dyng day chuyin moi Nha miy Xi mang Bim Son" thi chenh lechty gia h6i doii dugc ghi nhan vao khoan muc "Chenh lfch ty gii" trong phan v6n chu so huu tren bangcan d6i kl toin . Chenh l?ch ty gia luy kl se dugc phan b6 dan vao chi phi san xuat kinh doanh trong kytheo tiin do ban giao cic hang muc dy an day chuyin moi dua vao su dung nhung khong qua 5nam. Bienban ban giao tai sin "Day chuyin mai Nha miy Xi mang Bim Son" ngay 01 thing 07 nam 2010 tuy nhiennam 2010 Cong ty khong phan bo so 16 luy ke chenh lech ty gii vao chi phi tai chinh. 6thing dau nam2011 Cong ty da phan bo 60 ty dong 16 chenh l$ch ty gii vao chi phi tai chinh lam tang 16 29.800.990.300dong.

2.13. Ghi nhan doanh thu

Doanh thu ban hang

Doanh thu ban hang dugc ghi nhan khi dong thoi thoa man cic dilu kien sau:- Phan Ion rui ro va loi ich gin lien voi quyln so huu san pham hoac hang hoa da dugc chuyen giao

cho nguoi mua;

- Cong ty khong con nam giu quyln quin ly hang hoa nhu nguoi so huu hang hoa hoac quyen kiemsoit hang hoa;

- Doanh thu dugc xic djnh tuong doi chic chin;

- Cong ty da thu dugc hoac se thu dugc lgi ich kinh tl tu giao djch bin hang;- Xacdjnh dugc chi phi lienquan dengiao dich bin hang

Doanh thu hoat dgng tai chinh

Doanh thu phit sinh tii tiin lai, tiin ban quyln, co tuc, loi nhuan dugc chia va cic khoan doanh thu hoatdgng tai chinh khac dugc ghi nhan khi thoa man dong thoi hai (2) dilu kien sau:- Co kha nang thu dugc lgi ich kinh tl tugiao dich do;- Doanh thu dugc xic dinh tuong doi chac chin.

2.14. Ghi nhan chi phi tai chinh

Cac khoan chi phi dugc ghinhanvio chiphi tai chinh gom:

- Chi phi hoac cickhoan lo lien quan din cichoat dong dau tutai chinh;- Chi phi cho vay va di vay von;

- Cic khoan lo do thay doi ty gia hoi doai cua cac nghiep vy phat sinh lien quan din ngoai te;

Cac khoan tren dugc ghi nhan theo tong s6 phat sinh trong ky, khong bu truvoi doanh thu hoat dong taichinh.

2.15. Cac khoan thue

Chi phi thul thu nhap doanh nghiep hien hanh dugc xac djnh tren ca so thu nhap chju thul va thul suatthul TNDN trong nam hien hanh.

14

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Cong ty Co phan Xi mang Bim Son B*° ™° m chinhDja chi: Phuong Ba Dinh - TX Bim Son - Thanh Hoa Cho ky ke toan tu ngiy 01/01/2011 den 30/06/2011

Chi phi thul thu nhap doanh nghi?p hoan lai dugc xac dinh tren co so s6 chenh lech tam thai dugc khautrir, so chenh lech tam thoi chju thul va thul suit thul TNDNCong ty C6 phan Xi mang Bim Son la Cong ty C6 phan dugc chuyin doi tu Doanh nghiep Nha nuoc nendugc miln thul thu nhap doanh nghiep trong nam 2007, 2008 va dugc giam 50% thul thu nhap doanhnghiep trong 3 nam tilptheo.

15

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C6NG TY C6 PHAN XI MANG BIM SONDja chi: Phuong BaDinh - Thj xaBim Son - Thanh Hoa

Thuyet minh Bao cao tai chinh

Ky kitodn tic 01/01/2011 din 30/06/2011

V TH6NG TIN BO SUNG CHO CAC KHOAN MVC TRlNHBAY TRONG BCDKTVA BAO CAOKQHDKDDan vi tinh: VND

1 . Tien

Tien mat tai quy

Tien gui ngan hangTien dang chuyen

Cac khoan tuong duong tiinC§ng

2 . Cac khoan dau tu tai chinh ngan han

Chung khoan dau tu ngan hanDau tu ngan han khac (*)Dyph6ng giam giadautu ngan hanC§ng

30/06/2011

4.565.913.709

63.443.524.289

68.009.437.998

30/06/2011

1.140.353.955

1.140.353.955

01/01/2011

3.052.058.072

48.134.539.354

10.000.000.000

61.186.597.426

01/01/2011

33.457.990.330

33.457.990.330

(*) Day !a s6 du ciia hgp ding dich vu uy thac quan ly d6ng tien Cong ty da ky voi C6ng ty Tai chinh Co phan Xi mang.Theo d6 Cong ty uy thac cho dii tic quan ly ddng tien thu dugc tir viec ban hang thong qua tai khoan cua C6ng ty Tai chinhCo phan Xi mang tir cic don vj thanh vi6n cua Tong C6ng ty Xi mang Viet Nam, cac nha phan phii oHa Noi. Lai suatduoc xac dinh theo hai phuong thuc: Theo lai suit khdng ky han tai tung thoi ky cua Cong ty Tai chinh Cl phan Xi manghoac theo th6a thuin gitta hai ben.

3 . Cic khoan phii thu ngan han khic

Phai thu vecl phan h6aPhai thu vl co rue vi loi nhuin duoc chia

Phai thu khac (du ng TK 1388)

Xu&ng sua chua cong trinh

Thue TNCN

CtyCP Lilama5

Cty TNHH Qudng cao thanh cong

XN lap mayso 5

CtyCPXDK2

CtyCPXDs6 5

Truong cao dang nghi Lilama 1cosd2Cty TNHH Nha nuoc MTVXay ISp HC-H36CtyCPXDs6 9

CtyCPLilama69-1

Cong tyCP TVdao toodanh nhan VN

Hoisinh vat cdnh V\ khi diinxdNam djnhTrung tam dieu duongphuc hoi chucnangBXD

Cac d6ituong khacPhai thu nguoi lao dr)ng

Phai tra, phai n§p khicPhai travi ban cophan

BHXH + yte

BHTN

Ban QLDA

Trung tam luu kychungkhoan Vi?t Nam

Cac doi tuong khac

C§ng

16

30/06/2011

4.072.635.837

1.278.169.000

1.274.346.181

140.000.000

11.682.468

10.031.945

346.500.000

70.000.000

58.238.395

883.667.848

54.126.077.260

87.317.485

4.929.116.509

156.190.680

3.049.422.568

45.472.771.167

431.258.851

58.198.713.097

01/01/2011

8.805.542.311

1.278.169.000

4.551.098.881

480.338.130

140.000.000

11.173.000

171.001.668

157.815.958

38.772.588

8.296.761

89.521.652

97.701.215

1.781.653.458

4.350.504.670

87.317.485

937.820.134

156.190.680

3.049.422.568

119.753.803

13.156.046.981

\

C6NG TY C6 PHAN XI MANG BIM SON

Dja chi:PhuongBa Dinh - Thj xa Bim Son - ThanhH6a

4 . Du* phdng ngan han phii thu kh6 ddi

Dy phdng cic khoanphai thu kh6 d6i

. Hang tin kho

Hang mua dang di duong

Nguyen lifu, v$t lu)u

C6ng cy, dung cy

Chi phi sin xuat kinh doanh do dang

Thanh pham

Hang h6a

Hang giii di ban

Hang h6a kho bao thulHang hod bat dOngsin

C§ng gii glc cuahing ton khoDyphdng giam giahang tin khoGii tri thuan c6the thyc hi?n duoc cua hang tin kho

6 . Thue va cic khoan phii thu Nhi nude

ThulGia tri giatingThul TieuthydacbietThulXuat nhSp khauThu! Thu nhap doanh nghi?pThul Thu nhap ci nhanThu!TainguyenThu! nhadat, tiin thu datCac loai thul khac

Phi, 1§ phi va ede khoan phai nop khac

C§ng

Thuyet minh Bao cao tai chinh

Ky ki todn tit 01/01/2011 din30/06/2011

30/06/2011

(1.945.920.855)

(1.945.920.8557

30/06/2011

499.696.933.632

7.171.900.289

94.987.278.330

773.912.388

67.744.428

602.697.769.067

602.697.769.067

30/06/2011

7.041.608.892

1.232.578.049

8.274.186.941

01/01/2011

(1.945.920.855)

(1.945.920.8557

01/01/2011

10.535.720

439.206.194.378

7.251.152.101

112.310.185.876

6.244.005

71.985.012

558.856.297.092

558.856.297.092

01/01/2011

5.897.605.589

Quylt todn thu! ciia Cong ty sg chiu sy kilm tra cua co quan thul. Do viec ip dung luit vd cic quy dinh v! thu! dii voinhieu loai giao dich khic nhau c6 the dugc giai thich theo nhieu each khdc nhau, si thu! duoc Ulnh biyfren Bdo cdo tdichinh c6thi bithay doi theo quylt dinh cua coquan thul.

.Tang,giim tii sin cl djnh hiru hinh (Xem phu lye so01)Gii rrj c6n lai culi ky ciia TSCD htru hinh dadung th! chip, cam cl vay vonNguyen gid TSCD culi kydakhau hao hit c6n su dungNguyen gid TSCD culi n3m chothanh ly

17

3.971.767.956.277

522.996.261.932

A/'v3.865.226.337 ij-U2.032.379.252 \* \

- Mi.

CONG TY C6 PHAN XI MANG BIM SONDiachi: Phuong BaDinh - Thjxa Bim Son- Thanh H6a

8 . Tang, giim tii sin cl djnh v6 hinh

Khoan myc

I. Nguyen gii TSCD

Quyen sir

dung dat

3iay phep & gii]

chuyinnhuong

Thuyet minh Bao cao tai chinh

Ky kitodn tit 01/01/2011 din 30/06/2011

Nhan hi§u

hang h6a

Phan mem

miy tinhC§ng

l.Sodudauky

2. So tang trong ky

- Mua

- Tgora ticnoi bo DN- Hopnhdt kinh doanh- Tangkhac3. Si giam trong ky- T.ly, nhuongbdn

- Giam khac

4. Si du culiky

9.334.686.000 73.001.000 100.000.000.000 1.842.815.008

556.900.000

111.250.502.008

556.900.000

9.334.686.000 73.001.000 100.000.000.000

556.900.000

552.301.980

552.301.980

1.847.413.028

II. Gid trj hao mdn lQy k!

l.Sodudauky

2. Khau hao trong ky

3. Giam trong ky

- Thanh ly

- Giam khac

4. Si du culi ky

III. Gii trj c6n lai

1. Tai ngdy dau ky

2.Taingay culi ky9.334.686.000

9.334.686.000

9 . Xay dung co ban dd- dang

Mua sim TSCD

Chi phi XDCB van phdng

Xdy dyng dy in moi

Trongdo:- Chi phi xay lap

- Chi phithilt b\- Chi phi khdc

Chi phi sua chtta Ion TSCD

C§ng

10 . Chi phi tra truoc dai han

- Gid triCCDC daxuat dung chua phdn bl- Duong vdo bai md dd yen duyen- Dinbu gidi phdng mat bang md s6t cl dam- Bao hiem xe 6 to

- Chi phi khdc

73.001.000

73.001.000

18

30.000.000.006

2.500.000.002

32.500.000.008

69.999.999.994

67.499.999.992

1.292.813.064

139.543.347

552.301.980

552.301.980

880.054.431

550.001.944

967.358.597

30/06/2011

493.420.105

227.313.428.311

40.329.981.270

147.904.891.157

39.078.555.884

19.840.044.818

247.646.893.234

30/06/2011

2.170.678.130

7.980.000.000

3.482.317.142

13.632.995.272

556.900.000

552.301.980

552.301.980

111.255.100.028

31.292.813.070

2.639.543.349

552.301.980

552.301.980

33.380.054.439

79.957.688.938

77.875.045.589

01/01/2011

6.448.865.177

52.739.851.826

15.524.350.883

1.313.795.953

35.901.704.990

59.188.717.003

01/01/2011

387.529.943

7.980.000.000

7.462.935.568

397.354.591

16.227.820.102

ah,;

CONG TY C6 PHAN XI MANG BIM SONDja chi: Phuong BaDinh - Thj xaBim Son - Thanh H6a

11 . Vay vi no ngan han

Vay ngan han (*)Ngddi han din han traC§ng

(*) Bao glm :Vay ngan han Ngan hing Cong thuong Bim SonVay ngan han Ngan hang NN&PTNT Bim SonVay ngan hanNgin hang Sacombank BimSonVay ngan han Nginhang Cong thuong Sam SonVay ngan han C6ng ty Tdi chinh CPXimangVay ngan hanNgdn hang Hdng hiiVay ngin han Ngin hang qulc t! Vipbank CN Bim son

Tong cong (*)

12 . Thue vi cic khoan phii n§p Nha nuoc

Thu! gid trigia tangThu! tieu thy dSc bi§tThu! xuat, nhapkhauThu!thunhip doanh nghiSpThul thunhap ca nhanThu! tai nguyenThu! nhadit, tiin thug datCac loai thu!khac (Thu!nhathau)Phi, le phivdcdc khoan phdi nop khdc

C§ng

13 . Chi phi phii tri

Trichtrade chiphi tien luongtrong thoi giannghi phepTrich trade lai vay phdi traTrich trade chi phi sua chua Ion TSCDTrich trade chi phi khuyln mai TTximdngTrich trade CP chuyin giao biquylt TTsan pham vd quan triCdc khodn khdc

C§ng

19

Thuyet minh Bao cao tai chinhKy kitodn tit 01/01/2011 din 30/06/2011

30/06/2011

592.413.330.037

223.002.023.365

815.415.353.402

199.851.481.730

19.852.295.239

239.787.454.018

88.782.621.692

44.139.477.358

592.413.330.037

30/06/2011

7.109.234.989

938.731.848

461.108.805

8.509.075.642

30/06/2011

20.765.815.376

43.863.923.100

23.201.587.152

27.365.181.379

6.319.890.594

121.516.397.601

01/01/2011

430.062.317.911

452.232.004.866

882.294.322.777

141.953.559.294

6.450.252.046

12.235.345.591

117.979.082.904

118.141.159.115

33.302.918.961

430.062.317.911

01/01/2011

802.594.263

510.105.219

1.312.699.482

01/01/2011

19.775.929.163

18.195.688.794

15.498.468.589

365.019.573

53.835.106.119

top

•onAW,

CONG TY C6 PHAN XI MANG BiM SON

Dia chi: Phuong Ba Dinh - Thj x8 Bim Son - Thanh Hda

14 . Cic khoin phii tri, phii n0p ngin han khic

Tdi sin thtra chd xur ly

Kinh phi cong dodn

Bio hilm xa hr)iBdo hilmy t!Phdi trdv! cl phan hodNhan ky quy, ky cugc ngan hanDoanh thu chua thyc hi$n

Phdi thu khdc (Du Cd TK 1388)

Tam ung (du cd)

Bdo hilmthatnghiepCac khoan phdi trd, phdi n§p khdc

- Co tucphdi trd- Qup vinguoi ngheo vd dinandap nghia- Trung tamluu ky chung khoan- Ban quan ly du dn- Kinhphi Dang

- Phdi trd Cong tyXi rndng Hai van

- Phdi trdCong ty CP Thgch cao xi mang- Quyting ho CBCNVve huu som

- Doi tuong khdc

COng

15 . Vay vi no dii han

Vay dii han

Vay ngin hang (*)Vay dii tuong khacNo* dii han

Thue* tdi chinh

Ng ddi han khic

Trii philu phit hinh

Ci?ng

*Gid tritrdi philucdth! chuyin doi*Thdi han thanh toan trdi philu

20

Thuyet minh Bao cdo tai chinh

Ky kitodn tic 01/01/2011 din30/06/2011

30/06/2011 01/01/2011

932.900.715 1.982.320.870

1.709.446.624 218.176.145

29.974.812 -

440.600.000 -

164.444.899

-

36.976.184 -

122.969.854 -

59.999.843.883 17.275.382.320

47.830.698.500 -

1.087.000.540 983.887.540

- 1.685.371.086

257.542.141 13.675.416.578

197.733.316

8.643.499.200 -

39.846.000 -

1.600.322.000 -

540.935.502 732.973.800

63.437.156.971 19.475.879.335,

30/06/2011 101/01/201/\

3.409.568.493.473 3.210.151.131.76^

3.409.568.493.473 3.210.151.131.766

3.409.568.493.473 3.210.151.131.766

CONG TY C6 PHAN XI MANG BIM SON

D|a chi:PhuongBa Dinh - Thj xa Bim Son - ThanhHda

Thuyet minhBdo cao tdichinhKy ki todn tic 01/01/2011 din 30/06/2011

(*) Bao glm:- Vay Ngan hang cdng thuong Viet Nam -Chi nhdnh Bim Son hop ding si 07/BCC-ICB/2006 ngdy 21/07/2006:

Dien gidi

EUR

Quy VND

VND

C§ng

LS

nam

(*)

Thoi

han vay

11 nam

11 nam

Ting giatrjkhoanvay

sd du ng goc tai30/06/2011

110.664.362 91.144.590,38

2.603.182.133.186 2.486.808.829.748

1.248.730.000.000 922.759.663.725

3.851.912.133.186 3.409.568.493.473

Ngglc phai tratrong ky toi

5.000.000

135.654.953.199

60.000.000.000

195.654.953.199

(*) Lai sudt khoan vay theo hop ddng sd07/BBC-ICB/2006 ngdy 21/07/2006:+Lai sudt cdc khoan vay VND bang tdng lai sudt tham chiiu VND vd 2,9%/nam+Lai sudt cdc khoan vay EUR, tong lai sudt tham chiiu EUR va 3,5%/nam- Vay Ngan hdng ING Bank - Nhit Ban

Phuong thuc dambdo khoin vay

Thechip tdisan hinhthanh tir nguon von vay

Dien giaiLS

nam

Thoi

h?n vay

Tong gid tri khoanvay

s! du ng glc tai30/06/2011

No goc phdi tratrong ky tdi

Phuong thiic dambdo khodn vay

USD

Quy VND 5,80% 11 nam

38.632.500

622.524.105.000

1.608.969,07

27.347.070.166Bq Tdi chinh bao lanh

Cvng 622.524.105.000 0 27.347.070.166

16 . Von chu so huu

a/ Bdng doi chieu bien d§ng cua Vln chu sohihi (Xem phu luc s6 02)6thang dau ndm 2011 Cdng typhdn phii loi nhuan sau thu! nam 2010:- Chi trdco tuc cho cdc co dong nam 2010:- Trich Igpquy ddu tuphdt trien

- Trich lapquy duphong tdichinh- Trich lapquy khdc thuocvon chit so huu- Trich lap quy khen thuongphitc loi- Tien thu lao HDQT khong true tiip dieu hanh boat dong cua Cong tyCOng

b/ Chi tiet von dau tu cua chu so huu

Vln gop cuaTing Cdng ty Ximang Viet NamVon gdp cua cdc doi tuong khdc

CQng

c/ Cac giao dich ve von vdi cdc chu so huu vi phan phoi co tire, loi nhuan

V cc47.830.698.500 AvACKN

2.025.323.655 : U VA!

675.107.885 VAKi

-\y\\

6.645.044.668 %'ly?~-65.000.000

Vln dau tu cua chu sd hQu

- Von gop ddu nam

- Vongop tang trong nam

- Vongop giam trong nam

- Vongop cuoi nam

Cd tuc, lgi nhuan da chia (*)

Cl tuc ndm 2010 47.830.698.500

(*) Theo nghi quyltDai hgiding cl ddng thuong nien ndm 2011 s! 1063/XMBS-NQ-DH2011 ngiy27/04/2011, Cdng tycdng b! viSc chitrdcl tuc ndm 2010la 5%/ndm

Tyl6

57.241.174.708

30/06/2011 01/01/2011 Tyle

699.638.620.000 73% 699.638.620.000 73%

256.975.350.000 27% 256.975.350.000 27%

956.613.970.000 100% 956.613.970.000 100%

co tire, loi nhuan

Tir 01/01/2011 Tu 01/01/2010

d!n 30/06/2011 din 30/06/2010

956.613.970.000 956.613.970.000

956.613.970.000 956.613.970.000

21

C6NG TY C6 PHAN XI MANG BIM SON

Dia chi: Phuong Ba Dinh - Thj xa Bim Son - Thanh Hda

Cl philu

Si lugng cl philu dugc phep phdt hdnhSi lugng cl philudadugc phdt hinh vd gdp vln day du- Cophieu thitcmg- Cophieu icu daiSi lugng cl philudugc mua lai- Cdphiiu thuong-Co phieu uu dai

Si lugng cl philu dang luu hanh- Cophieu thuong- Cophieu uu dai

*M§nh gii cl philu dang luu hanh: 10.000 dlng/cl philu

17 . Ting doanh thubin hingvi cung cip djch vy

Doanh thu bin XM+clinker sdn xuat

Doanh thu XM+clinker gia cdng

Doanh thu cung cap dich vy (bin xang dau)Doanh thu gia cdngDoanh thu n0i b§

Cvng

18 . Doanh thu thuan vl bin hing vi cung dip djch vy

Doanh thu ban XM+clinker sin xuat

Doanh thu XM+clinker gia cdng

Doanh thu cung cap djch vy (ban x3ng dau)Doanh thu gia cdng

C6ng

19 . Gii vln hing bin

Gid vln XM+clinker sdn xuat

Gid vlnXM+clinker gia cdngGid vlncung cap dich vy (bdn xang dau)Gid vln gia cdngGid vln hingban n0i b$Hao hyt, mat mdt hang tin khoCdckhodnchi phi vugt mire binh thuongDyphdng gidm gid hdng tin kho

C§ng

22

Thuyet minh Bdo cao tdi chinh

Ky ki todn tie 01/01/2011 din 30/06/2011

Tir 01/01/2011

din 30/06/2011

95.661.397

95.661.397

95.661.397

95.661.397

95.661.397

Tir 01/01/2010

din 30/06/2010

95.661.397

95.661.397

95,661.397

95.661.397

95.661.397

Tir 01/01/2011 Tir 01/01/2010

din30/06/2011 din 30/06/2010

1.544.432.724.659 1.272.668.797.793

119.333.726.370 -

4.895.949.136

735.108.000 •-AA

.'j iv "A

1.669.397.508.165'•-1 r.lili HWiN

1.272.668.797.793^ T0^

;/, TOAM

mam/

Tir 01/01/2011 Tu01/01/201PA^din 30/06/2011 din 30/06/2010

1.544.432.724.659 1.272.668.797.793

119.333.726.370

4.895.949.136

735.108.000

1.669.397.508.165 1.272.668.797.793

Tir 01/01/2011 Tir 01/01/2010

din 30/06/2011 din 30/06/2010

1.158.019.532.598 1.053.746.252.474

105.744.081.687

4.838.866.532

593.759.541

1.269.196.240.358 1.053.746.252.474

c6ng ty c6 PHAN XI MANG BIM SON

Dja chi:PhuongBa Dinh- Thj xa Bim Son - ThanhHda

20 . Doanh thu hoat d§ng tii chinh

L3i tiin gui, tiin cho vayL3i cdng trdi xdy dyng tl qudcC§ng

21 . Chi phi tii chinh

L3i tien vay

Chilt khauthanhtodn, lai bdn hdng trd chdmLo do thanh ly cdc khodn dau tu ngdn han, dai hanLd" do banngoai t6L§ chenhl^chty giddd thyc hi6nLd chenh 16ch ty gid cua hoat dgng ddu tu

Dy phdng giam gia cac khoan ddu tu

Chi phi tai chinh khac

Cgng

22 . Chi phi thue thu nhap doanh nghifp hifn hanh

Tinglginhudn k! toan theo bdo cdoCdc khodn chi phi khdng hgp 1§

Ting thu iMp chiu thu!Trongdo:

Thu nhapkhongduoc miengidm thueThu nhap duoc mien gidm 50% tren thui sudtpho thong

Thu! TNDN theo thu! suit binh thudng 25%

Thu!thunhap doanh nghi6p phdi nop

Thuyetminh Bdo cdo tdi chinh

Ky ki todn tit 01/01/2011 din 30/06/2011

Tir 01/01/2011

din 30/06/20112.019.492.662

2.019.492.662

Tir 01/01/2011

din 30/06/2011198.335.267.559

836.200.800

12.114.600.000

60.000.000.000

103.636.364

271.389.704.723

Tu 01/01/2011

din 30/06/20111.483.211.154

366.520.909

1.849.732.063

1.849.732.063

462.432.983

462.432.983

Tir 01/01/2010

din 30/06/20101.337.381.682

3.700.000.000

5.037.381.682

Tir 01/01/2010

den 30/06/2010

17.913.211.438

1.882.395.164

19.795.606.602

Tir 01/01/2010

din 30/06/2010101.768.074.095

101.768.074.095

7.275.519.706 \94.492.554.389

13.630.449.225

13.630.449.225 /

Nam 2011 Cdng tydugc hudmg uu dai gidm 50% thu!suit thu!thu nhap doanh nghiep ciia thu nhdp tir hoat ddng sdnxuat kinh doanh chinh dp dung cho Doanh nghi?p Nhd nude sau cl phan hda

VI. NHtTNG THONG TIN KHAC

Khdng cd sy ki?n bit thuong ndo xdy ra sau ngdy kit thuc nien dd k! todn 1dm dnh huong din tinh hinh tdi chinh vd hoatdong cua Cdng tycan thiet phdi diluchinh hoac trinh bdy tren Bdo cdo tdi chinh nam kit thuc ngiy31/12/2008.

2 . Thdng tin cdc ben HSn quan

Trong qud trinh hoat ddng kinh doanh, Cdng typhdt sinh cac nghi6p vu voi cdc b§n lien quan. Cdc nghiep vu chu y!u nhusau:

Cdc ben lien quan Moi quan hf

Cdng ty Xi mang Tam DiSp True thupc TCT Xi mang ViSt Nam

Cty CP Xi mang Hdi Vdn True thuQC TCT Xi mdng ViSt Nam

Cty CP Xi mang Hodng Mai True thu^c TCT Xi mdng Viet Nam

Cty CP Thuong mai Xi mang True thupc TCT Xi mdng Viet Nam

Cty CP XM VLXD&XL Dd nlng True thuc)c TCT Ximdng Vi§t NamCty CP Thach cao Xi mdng True thuOc TCT Xi mdng Viet NamTingCty CN Xi mang Viet Nam Ting Cdng ty

23

N§i dung nghifp

vu

Doanh thu

Doanh thu

Doanh thu

Doanh thu

Doanh thu

Doanh thu

Doanh thu

Gii trj giao djch

(VND)

3.756.789.336

97.408.752.248

2.576.205.742

25.764.739.240

8.434.445.200

69.513.698.400

144.965.280.889

\i

C6NG TY C6 PHAN XI MANG BIM SON

Dja chi: Phuong BaDinh - ThixaBim Son - Thanh Hda

Thuyet minhBdo cdotdichinhKy ki todn tit 01/01/2011 din 30/06/2011

Cho din ngdy lap Bdo cdo tiichinh, cdc khoin chua dugc thanh toan voi cdc ben lien quan nhu sau:

Cic bSn HSn quan

Cty CP Thuong mai Ximang True thupcCty CP Ximang Hai Van True thudcCty CP Ximdng Hoing Mai Tryc tlfupcCdng tyXimang Tam Diep Tryc thupcCty CPThach caoXimang TrycthudcCty CPXimang Hatien 1 Tryc thudcCtyCPXMVLXD&XLDdndng True thudcCty CP Thach caoXimdng Tryc thudcTing Cty CN Ximang Viet Nam

Mli quan hf

TCT Xi mdng

TCT Xi mdng

TCT Xi mdng

TCT Xi mang

TCT Xi mang

TCT Xi mang

TCT Xi mdng

TCT Xi mdng

Ting Cdng ty

Vi?tNam

Viet Nam

Vi?tNam

ViStNam

Vift Nam

Viet Nam

Viet Nam

Vi?t Nam

Ndj dung nghifpvy

Phdi thu

Phai thu

Phdi trd

Phai thu

Phai thu

Phdi thu

Phdi thu

Phdi tri

Phdi trd

Gii trj giao dich(VND)4.003.290.473

22.678.217.597

1.166.173.664

4.132.473.818

42.026.214.626

27.125.770.385

2.511.396.279

211.312.000.000

31.404.668.921

Sl lifu so sinh

Sl lieu so sdnh Id s! lieu fren bdo cdo tdi chinh cho ky kl todn tir 01/01/2010 din 30/06/2010 da dugc kilm toan bdi Cdngty TNHH Djch vu Tu vln Tdi chinh k! todn vd Kiem todn (AASC). Mot s! chi ti6u da dugc phan loai phit hgp dl so sdnhvoi sl li?uky nay.

Bim Son, ngdy 10 thdng07 nam 2011

Nguoi lap bieu Ke toin truong Giam doc

NguyinDue Son Phan Thj Nhirimg en Nhu Khu£

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