my my Dinh, Tir Liem, HA Nei BANG CAN DOI KE …static2.vietstock.vn/data/HOSE/2013/BCTC/VN/QUY 2/SJS...C.TY CP DT PT DO THJ VA KCN SONG DA Tang 15-16-17-18, tea nha HH3, KDT my Dinh

C.TY CP DT PT DO THJ VA KCN SONG DA Tang 15-16-17-18, tea nha HH3, KDT my Dinh - M Tri, xa my Dinh, Tir Liem, HA Nei

BANG CAN DOI KE TOAN RIENG Ngay 30 thang 6 nam 2013

(Theo quyit dinh 15/2006/QD-BTC)

Tai san A

Ma so Thuyet

minh So cuoi 14 SO au nam

A. Tai san ngin 4n 100 4.525.965.200.569 4.371.265.192.123

I. Tien va cac khoan twang during tien 110 4 42.037.563.744 60.214.247.956

1. Tien 111 42.037.563.744 37.814.247.956

2. Cac khoan hum& dtran tien 112 - 22.400.000.000

II. Cac khoan dclu to tai chinh ngrin hon 120 - -

1. Dau ttr ngan hp 121

2. Dkr ph6n.g Om siá chin khoan dau tir nAan hp . 129 -

/IL Cac khoan phai thu 130 437.483.002.032 405.342.194.764

1. Phai thu khach hang 131 5.1 299.417.599.039 256.611.483.674

2. Tra truck cho ngutri ban 132 5.2 81.530.843.097 98.542.278.531

3. Phai thu nel b6 ngan hp 133 -

4. Phai thu theo tien d6 ke hoach hap (ling xay dkmg 134 -

5. Cac khoan phai thu khac 138 6 117.223.511.049 99.055.009.381

6. Dkr phen& cac khan phai thu kh6 dei 139 5.1 (60.688.951.153), (48.866.576.822)

IV. Hang ton kho 140 3.995.885.809.413 3.853.343.238.136

1. Hang din kho 141 7 4.140.551.866.358 3.998.009.295.081

2. Dix phen..&Aiarn gia hart& din kho 149 (144.666.056.945) . (144.666.056.945)

V. Tai san ngrin hon khac 150 50.558.825.380 52.365.511.267

1. Chi phi tra tuft ngan han 151 8 17.541.626.773 16.629.660.836

2. Thue GTGT duct khau trir 152 9.969.755.774 14.274.713.231

3. Thu e \fa cac khoan khac phai thu Nha nuac 154 -

4. Tai san ngan han khac 155 9 23.047.442.833 21.461.137.200

B. Ili san dai han 200 1.622.190.312.056 1.633.635.168.342

I. Cac khoan phai thu dai lion 210 1 NO

1. Phai thu dai han dm khach hang 211 -

2. Wm kinh doanh 6 don vi tArc thu6c 212 - w . 06

3. Phai thu dai hp n6i b6 213 -

4. Phai thu dai hp khac 214 - *

' Vi KHU Co

5. Dkr phanphai thu dai hp kh6 dai 219 -.

II. Tai san ce, djnh 220 68.313.802.304 70.91 N.' 84 :cu ■ 4 , 1. Tai san c6 djnh hgru hlnh 221 10 66.831.757.746 69.988.4 :*.--.

- Nguyen gia 222 84.951.731.447 85.978.067.278

- Gia tri hao man lay ke 223 (18.119.973.701) (15.989.628.725)

2. Tai san co dinh thue tai chinh 224

- Nguyen gia 225

- Gia tri hao men lily ke 226

3. Tai san c6 djnh ve hlnh 227 - -

- Nguyen gia 228 53.180.000 53.180.000

- Gia trj hao man lily ke 229 (53.180.000) (53.180.000)

4. Chiyhf xay dung ca ban cla clan& 230 1.482.044.558 924.545.467

III. Bcit dOng san dau to 240

- Nguyen gia 241

- Gia tri hao men ley ke 242

IV. Cac khoan ciciu to tai chinh dai km 250 11 1.543.255.213.378 1.548.421.257.406

1. Dail tir vao Ong ty con 251 1.044.759.400.000 1.044.759.400.000

2. Diu tir vao ding ty lien ket, lien doanh 252 277.764.302.732 277.764.302.732

3. Dau tu dai han khac 258 453.980.100.280 453.980.100.280

4. Dkr phon.& Riam siá chin khoan du tir dai hp 259 (233.248.589.634) . (228.082.545.606)

V. Tai san dai hgn kluic 260 10.621.296.374 14.300.926.916

1. Chi phi tra tnrac dai han 261 12 10.621.296.374 14.300.926.916

2. Tai san thue thu nhap hoan lai 262 -

3. Tai san dai han khac 268 -

TOng cOng tai san 250 6.148.155.512.625 6.004.900.360.465

Nguon von A

Ma so Thuyet

mink So cuOi 1c57 SO dau nam

A. Nq phai tra 300 4.571.025.216.288 4.455.695.954.709

I. Nq ngcin hgn 310 3.014.573.058.663 2.821.248.097.084

1. Vay va nq ngin han 311 13 628.622.201.464 496.607.294.436

2. Phai tra ngtrtri ban 312 14.1 141.965.739.716 143.901.264.248 3. Ngtrtri mua tra tien truck 313 14.2 263.944.163.203 259.068.355.044 4. Thue va cac Ichoin phai Op Nha ntrac 314 15 72.388.272.804 74.072.573.324 5. Phai tra cong nhan vien 315 7.204.497.023 11.816.592.214 6. Chi phi phai tra 316 16 698.829.091.213 574.078.424.791 7. Phai tra nOi bij 317 8. Phai tra theo tien dO ke hoach hqp dOng xay dung 318 -

9. Cac khoan phai tra, phai nOp ngan han khac 319 17 1.171.667.179.123 1.229.592.878.910 10. Du phang phai tra ngin han 320 - 11. Quy khen thtrang phitc lqi 323 29.951.914.117 32.110.714.117

II. Nq dai hgn 330 1.556.452.157.625 1.634.447.857.625 1. Phai tra dai han ngtrtri ban 331 - 2. Phai tra dai hart nOi bO 332 3. Phai tra dai han khac 333 4.300.000 4. Vay va nq dai han 334 18 1.556.000.000.000 1.634.000.000.000 5. Thue thu nhAp hoan tai phai tra 335 - 6. Du phong trq cap mat viec lam 336 447.857.625 447.857.625 7. Du phong phai tra dai han 337 - 8. Doanh thu chtra thuc hien 338 - 9. Quy phat trien khoa hoc va cong nghe 339 -

B. VOn chin s& ham 400 19 1.577.130.296337 1.549.204.405.756 I. Von elni sa hi= 410 1.577.130.296.337 1.549.2 5.756

1. VOn diu to dm chit ser heat 411 1.000.000.000.000 1.000.00 Of) 000 2. Th4ng du von co phAn 412 218.799.446.787 218 7,9.44, 87

' MEN 3. VOn khac dm chti set hull 413 - 21 It/

4. CO phieu ngan quy . 5. Chenh tech danh gia lai tai san

414

415 (61.161.904.650)

- (61.1e14 4k: 0)

a .

0" 6. Chenh tech tS, gia hOi dodi 416 - 7. Quy dAu to phat tien 417 652.367.829.071 652.367.829.071 8. Quy du phong tai chinh 418 93.492.764.993 93.492.764.993 9. Quy khac thuOc vim chti so. heru 419 7.523.041.519 7.523.041.519 10. Lqi nhuan sau thug chua phan phOi 420 (333.890.881.383) (361.816.771.964) 11. NguOn On dAu hr xay dung ca ban 421 - 12. Quy 118 trq si.p xep doanh nRhiep 422 -

II. Ngudn kinh phi va qu5Y khcic 430 1. Nguiin kinh phf 432 - 2. NguOn kinh phi dA hInh thanh TSCD 433 -

TOng Ong NguOn von 430 6.148.155.512.625 6.004.900.360.465

Ha Neii, ngay /1 4t thong g nom 2013

LAP BLEU

Nguygn Thi QuSTIth

Ha N0i, ngay /1i-r during 8 nam 2013

TONG GIAM DOC CONG TY .TONG GIAM DOC CONG TY

LAP BIEU

KE TOAN TRIYONGAf,--

NguyL Thi QuSrnh TrAn V* Dung

O TON Doc ONO TY CO PHA'N

DAU Tlf PHAT TRIE DO THI VA

KHU CONG NGH

SONG D

T'a?

,-;013910

Irik\

CONG TY CP DTPTDT & KCN SONG DA

BAO CAO KET QUA KINH DOANH RIENG

Qu)", II nam 2013

ST1 DIEN Gal MA s6

QU1 H '

LUV KE Tir DAU NAM DEN CUOI QUI' NAY

NAm nay NAm Marc NAm nay NAm trink

1 Doanh thu ban hang va cung cap djch vy 1 91.216.635.753 (1.932.094.869) 130.548.404.519 10.166.237.057

2 Cac khoan giam Ira. 3 - 1.894.093.468 151.775.215 1.894.093.468

3 Doanh thu thudn ban hang va cung cap djch vy (1 -3) 10 91.216.635.753 (3.826.188.337) 130.396.629.304 8.272.143.589

4 Gid van hang ban 11 55.599.396.811 29.633.168 73.763.940.089 18.513.716.577

5 Lei nhu(In Op ban hang va cung cap djch vy(10 -11) 20 35.617.238.942 (3.855.821.505) 56.632.689.215 (10.241.572.988)

6 Doanh thu hog( tifing la; chtnh 21 1.008.231.562 4.664.794.722 1.374.177.125 5.589.484.588

7 Chi phi tai chtnh 22 9.120.315.622 52.690.107.846 6.539.538.772 29.690.179.345

'Trong do: Lai vay phdi trd 23

8 Chi phi ban hang 24 1.782.681.839 885.434.161 2.567.719.243 1.692.318.284

9 Chi phi quan lf ■ doanh nghiep 25 8.984.440.393 34.866.458.001 15.886.941.137 44.062.093.304

10 Lgi nhuiln thud,: tir hog' Ong kinh doanh 30 16.738.032.650 (87.633.026.791) 33.012.667.188 (80.096.679.333)

11 Thu nh¢p khdc 31 - 325.950.000 - 325.950.000

12 Chi ph! khdc 32 4.914.776.607 4.914.776.607 -

13 LO nhu1n khdc (31 -32) 40 (4.914.776.607) 325.950.000 (4.914.776.607) 325.950.000

14 TiIng 191 nhu(In &war thui(30+40) 50 11.823.256.043 (87.307.076.791) 28.097.890.581 (79.770.729.333)

15 Chi ph! thui thu nhlip hien hank 51 -

16 Chi phi thui thu nh(2p hoots 191 52 -

17 LO nhu(In sau thug (50 -51-52) 60 11.823.256.043 (87.307.076.791) 28.097.890.581 (79.770.729.333)

Ha NQi, ngay thong 3 nom 2013

TONG GIAM DOC CONG TY

,TONG GIAM DOC GONG 1Y

0 GIAM D

KE TOAN TRIAING/007--

TrAn Viet Dung

CONG TY CP DTPTDT & KCN SONG DA

CONG HOA XA HQI CHU NGHIA VIET NAM DO 14p - TSr do - Hanh phtic

BAO cA0 'al- QUA KINH DOANH RIENG

Quj, II nom 2013

STT DIEN GIAI MA SO

LUV KE DEN K17 TRU&

KY NAY LUG' KE Tif DAU NAM

1 Doanh thu ban hang va cung cap djch vy 1 39.331.768.766 91.216.635.753 130.548.404.519

2 Cdc khoan gicim trir (4+5+6+7) 3 151.775.215 151.775.215

- Chiet khau thucmg mai -

- Giam gia hang ban 5 151.775.215 151.775.215

- gia tri hang ban bi tra lai -

- Thue TTIE)B, thud xuAt khAu phai nOp -

3 Doanh thu thudn bdn hang va cung cdp djch vy (1-3) 10 39.179.993.551 91.216.635.753 130.396.629304

4 GM von hang bdn 11 18.164.543.278 55.599.396.811 73.763.940.089

5 Loi nhu#n gOp bdn hang va cung clip djch vy(10-11) 20 21.015.450.273 35.617.238.942 56.632.689.215

6 Doanh thu hoot Ong tai chink 21 365.945.563 1.008.231.562 1.374.177.125

7 Chi phi tai chlnh 22 (2.580.776.850) 9.120.315.622 6.539.538.772

Trong d6: Lai vay phai tra 23 -

8 Chi phi bdn hang 24 785.037.404 1.782.681.839 2.567.719.243

9 Chi phi qudn 1.), doanh nghtep 25 6.902.500.744 8.984.440.393 15.886.941.137

10 Lo'i nhuOn thudn tit hoot d(mg kinh doanh 30 16.274.634.538 16.738.032.650 33.012.667.188

11 Thu nh(ip khdc 31 -

12 Chi phi khdc 32 4.914.776.607 4.914.776.607

13 Lol nhuOn khdc (31-32) 40 (4.914.776.607) (4.914.776.607)

14 Tong lei nhuOn trudc thu 4(30+40) 50 16.274.634.538 11.823.256.043 28.097.890.581

15 Chi phi thui thu n4p hien hank 51 -

16 Chi phi thui thu nqp han loi 52 -

17 Lol nhuOn sau thud (50-51-52) 60 16.274.634.538 11.823.256.043 28.097.890.581

LAP BIEU

Nguygn Thi QuSmh

CONG TY CP DTPT DO & KCN SONG DA

BAO CAO LU'U CHUYEN TIEN TE RIENG

Quj II nam 2013

Chi tieu Thu ■ et

minh

LuS ke tir clan nArn den cu6i guy nay

Min nay !Nam trtrac

I. Luu chuyin tien tir hoot dOng kinh doanh ...

(79.770.729.332) 1. T6ng 191 nhu6n trtrk thu e ... 29.312.008.272 2. KhAu hao va khAu trir tai san c8 dinh ... 3.916.383.454 3.854.625.606 3. Cac khoan dkr phong ... 15.704.300.668 55.867.599.371 5. Lai /16 tir hoot dOng dAu ttr ... (1.364.075.091) (5.906.532.392) 6. Chi phi lai vay ... 528.196.445 8. L6 lit hoot Ong kinh doanh trtrk thay di v6n Iuu dung ... 48.096.813.748 (25.955.036.747) 9. Tang cac khoin phai thu ... (53.336.672.934) (11.451.800.130) 10.Tang hang din kho (10.160.916.843) (62.892.797.141) 11.Tang cfic khoan phai tra (34.343.052.437) 172.461.279.230 12.Tang chi phi tra trtrerc 3.155.286.588 (2.752.908.018) 14. Thue thu nhOp doanh nghiep da Op (2.000.000.000)

(2.734.878.021)

(51.323.419.899)

16. Tien chi khac cho hoat dOng kinh doanh

... (22.546.045.974)

20. Luu chuyen tien thuAn tir hoot dOng kinh doanh 46.862.691.220 II. Lwu chuyen tien thuAn tir hoot dOng au ttr ...

21. Tian chi mua sam, xay dkrng TSCD va tai san dal hart khac ... (697.937.272) (538.546.364) 22. Tian thu tir thanh ljr, nhugng ban TSCD va tai san dai hgn ... 325.950.000 24. Tian thu cho vay, mua ban lai c8ng cg no' cua don vi khac 2.465.690.840 25. Tian chi dau tu gem vem vio dcm vi khac ... (586.000.000) 26. Tien thu hi du ttr Op v6n vao dcm vi khac ...

27. Tian thu lai cho vay, ci3 tic va Ici nhugn dtrgc chia ... 1.364.075.091 4.662.582.392

30. Luu chuyin Hen thuin tir hoot Ong dAu tir ... 3.131.828.659 3.863.986.028 HI. Luu chuyin tien tir hoot Ong tai chinh ...

33. Tian vay ngin hgn, dai hp nhgn ducc ... 30.014.907.028

34. Tian chi tra ncr g8c vay ... 36. C6 gm, lcsi nhugn cla tra cho chu sa hUu ...

40. Luu chuyin tien thuAn tir hoot dOng tai chinh ...

...

30.014.907.028 0 50. Luu chuyin tan thuAn trong kj , (18.176.684.212) 50.726.67 .248 60. Tien va tircrng diming tien du ky 60.214.247.956 15.131.430.315 70. Tien va tu.o.ng duo.ng tien cuiSi ky 42.037.563.744 65.858.107.564

noi, ngay 14 timing 08 nam 2013

NGUVI LP BIttl Kt TOAN TRUONG/4---- TONG CLAM DOC CONG TY

KLTONG GI DOC CONG 1Y 00994

ONG GIA 4 CoNci T

07/ co IDP:U TLC PHA

DO T KHU CO NguyL Thi Qunh TrAn Vict Diing

Wei,m %fi, rgt

CONG TY CO PHAN DAU TU PHAT TRIEN DO THI BAO CAO TAI CHINH RIENG

VA KHU CONG NGHICP SONG DA Coli) II nam 2013

Dia chi: Tang 15-16-17-18, toa nha HH3, Khu DO thi my Dinh - Me Tri, xa My Dinh, Tir Liem, HA NO Tel: (84-4) 3768 4503 Fax: (84-4) 3768 4029

BAN THUYET MINH BAO CAO TAI CHINH RIENG Quf II nam 2013

1. THONG TIN DOANH NGHICP

Cong ty a phan DAu ttr Phat trik DO thi N/A Khu Cong nghiep Song DA ("Cong ty") la mOt cong ty co phAn duqc thanh ldp theo Ludt Doanh Nghiep dm Viet Nam theo GiAy chimg nhdn clang ky kinh doanh s6. 0103002731 do So KO hoach ya du tu thanh phii HA Ni cap vao ngdy 8 thang 8 nam 2003, va GiAy chimg nhdn clang ky kinh doanh Di'eu chinh lAn 8 so 0101399461 ngay 24 thang 8 nam 2012.

Hoat ding chinh cilia Cling ty bao

Kinh doanh bat dOng san;

Kinh doanh cac dich vv bat dung san;

Kinh doanh khai thac cac dich vv v'e nha a, khu do thi va khu ding nghiep;

Tu van, dan ttr, ldp va thuc hien cac du an du tu xdy dkmg, kinh doanh nha a, khu do thi va khu ding nghiep; NIA

To van thiet kO ky thudt, quy hoach chi tiet khu do thi va khu cong nghiep, ttr van thik ke cong trinh dan dung, cong

nghiep.

C6ng ty ca try sa chinh theo dang ky kinh doanh tai tang 15-16-17-18, taa nha HH3, Khu DO thi My Dinh — Me Trl,

xd my Dinh, huyen T r Liem, thAnh pho Ha N0i, Viet Nam. C6. CO

Co du to chirc flaw 1- 111 DO

Cong ty co 3 don vj truc thuOc, bao genn: KHU COI stn Ban quan ly cac du an do thi khu vuc HA NUi

San giao dich bAt dOng san Sudico CN An Khanh - Cong ty Co phan dau to phat tri'L dO thi yd. KCN Song DA

Cong ty co 8 cling ty con, bao gOm:

Cong ty TNHH mOt thanh vien Sudico Tien Xuan

C6ng ty Co phAn Sudico An Kharth Cong ty CO phAn Dich vu Sudico

Ging ty CO phan Sudico Mi& Trung

C6ng ty CO phan Sudico Hea Binh Cong ty Co phAn Sudico Mi'en Nam

Cong ty a phAn Vdt lieu Xdy dung yd. DA.0 tu Phat tri& Sudico

Cong ty Co phAn Sudico Ha Long

2. CO SO TRINH BAY

2.1 Ca so* cac bao cao tai chinh rieng quy H cua Cling ty

Cac bao cao tai chinh rieng quy II oh Cong ty a phAn Dau to Phat trik D6 thi va Khu C6ng nghi0p Song Da duqc

ldp ten ca sa tong hqp cac bao cat) tai chinh rieng qu5, II cua cong ty me va cac dan vj truc thu0c. Cac bao cao tai

chinh quy II dm cac dan vi truc thuOc dugc Igp cong ky vai bao cao tai chinh cua cong ty me va sir dung cac chinh

sach ke toan mgt cach thong nhAt. Cac chi tieu cua bao cao tai chinh rieng quy II dugc thuc hiOn bang cach hop Ong cac chi tieu tuong img cua tat ca

cac bao cao tai chinh quy II dm cac dan vi truc thu0c.

1

CONG TY CO PHAN DAU PHAT TRIEN DO THI BAO cAo TA! CHINH RIENG

VA KHU CONG NGHI$P SONG DA Q10211 nam 2013

Dja chi: Tang 15-16-17-18, toa nha HH3, Khu D6 thi My Dinh - Me Tri, xa My Dinh, ThLiem, Ha Nei Tel: (84-4) 3768 4503 Fax: (84-4) 3768 4029

BAN THUYET MINH BAO CAO TAI CHINH RIENG Q4 II nam 2013

Doi vai cac quan he giao djch ve du to vein cung cap hang Ma, djch vu, san pham lan nhau, thu he, chi hO, .. gift

cong ty Inc vOi cac don vj tr%rc thuec hoac gifra cac don vj truc thuec vai nhau thi thuc hien cac but wan dieu chinh

can trey tang chi tieu tuang ung ten bao cao tai chinh rieng quy II.

2.2 Myc dich lap cac bao cao tai chinh rieng (114 II

Cdc bao cao tai chinh rieng quj, II cua C6ng ty duqc lap cho muc dich bao cao cho cac ca quan Nha nuOc hair quan

va de phuc vu muc dich quan tri nOi be cita Ban Tang Giam dac COng ty. Cong ty Co phan Dau to Phdt then D6 thi va Khu C6ng nghiep S6ng Da la cong ty me c6 cac cong ty con (sau day

&lac g9i chung la "Cong ty"). C6ng ty da lap cac bao cao tai chinh rieng quy II nay nham dap (mg cac yeu cat v'e

cong bo th6ng tin quy dinh tai Thong to 52/2012/TT-BTC — Huang din ve viec cong 1)6 thong tin ten thi tnrang

chimg khoan. CCITT theo quy dinh Lai Th6ng to nay, C6ng ty can lap cac bao cao tai chinh h9p nhat quy H cua C6ng

ty vao ngay 30 thang 6 nam 2013. Nguoi sir dung cac bdo cao tai chinh rieng quj , II can d9c bdo cao tai chinh rieng nay ding vai cac bao cao tai chinh

hqp nhat quy II cita Cong ty vao ngay 30 thang 6 nam 2013 de c6 duqc day du thong tin v'e tinh hinh tai chinh hqp

nhat quy II, ket qua hoat Ong kinh doanh hqp nhat quj, II va tinh hinh ltru chuyen tien to hqp nhat quj, II oh Cong Tag";

1Y. VG T PHA

2.3 ChuAn mirc va He thong ke toan Ap dyng -HAT HI V!

Cdc bdo cao tai chinh rieng quy II cua C6ng ty va cac cong ty con ("Cong ty") duqc trinh bay bang clang Viet Nam 4

("VND") phit h9p vai ale de Ka toan Viet Nam va Chuan muc Ke toan Viet Nam se, 27 — BAD cao tai chinh quy II TP• va cac Chan mirc Ke toan Viet Nam khdc do Be Tai chinh ban hanh theo: Quyet dinh so 149/2001/QD-BTC ngay 31 thang 12 nam 2001 ve viec ban hanh ban Chuan muc Ke toan Viet Nam

(Dqt 1); Quyet dinh s8 165/2002/QD-BTC ngay 31 thang 12 nam 2002 ye viec ban hanh sau Chuan muc Ke toan Viet Nam

(DO 2); Quyet dinh so 234/2003/QD-BTC ngay 30 thdng 12 nam 2003 ve viec ban hanh sau Chuan mirc Ke toan Viet Nam

(Dqt 3); Quyet dinh so 12/2005/QD-BTC ngay 15 than 2 nam 2005 ve viec ban hanh sau Chian muc Ke toan Viet Nam

(Dqt 4); va Quyet dinh so 100/2005/QD-BTC ngay 28 thang 12 nam 2005 ve viec ban hanh ban Chu& muc Ke toan Viet Nam

(Dqt 5). Bang can dai ke toan rieng quj, II, bao cao ket qua hoat Ong kinh doanh rieng quj, II, bao cao luu chuyen tien to rieng quS, II va cac thuyet minh bao cao tai chinh rieng quy II duqc trinh bay kern theo va viec sir dung cac bdo cao

nay kh6ng danh cho cac dai ttrqng )(hong duqc cung cap cac th6ng tin ye cac thin Ate va nguyen tic va th6ng le ke town tai Viet Nam va han nUra kitting duqc chit dinh trinh bay tinh hinh tai chinh, ket qua hoat Ong kinh doanh va hru chuyen tien to theo cac nguyen tic va th6ng le ice toan &lac chap nhan Ong rai dr cac nuOc va lanh tha khac

ngoai Viet Nam.

2.4 Hinh thin so ke than Ap dyng

Hinh thirc sa ke town duqc dp dung oh Cong ty la Nhat kj, chung.

2.5 Nien de ke toan

Nien de Ice toan cua Cong ty ap dung cho viec lap bao cao tai chinh rieng bit dau ter ngay 1 thang 1 va ket thitc ngay

31 than 12.

2

CONG TY CO PHAN DAU Tv PHAT TRIEN DO Till BAO CAO TAI CHINH RIENG

VA KHU CONG NGHItP SONG DA Qu.) II nam 2013

Dia chi: Tang 15-16-17-18, toa nha HH3, Khu DO thi My Dinh - Me Tri, xa My Dinh, Tir Liem, Ha Ni Tel: (84-4) 3768 4503 Fax: (84-4) 3768 4029

BAN THUYET MINH BAO CAO TAI CHINH RIENG Quy II nam 2013

2.6 Dun vi tien tg sir dyng trong ke toan

Cdc bao cao tai chinh rieng duce Idp bang don vi tien to dm C6ng ty la VND.

3. CAC CHINH SACH Kt TOAN CHU YEU

3.1 Thay del trong cac chinh sach we toan va thuyet minh

Cac chfnh sach ke toan cira Cong ty sir dung a Idp cac bdo cao tai chinh rieng quSt II duqc ap dung nhat quan vai

cac chinh sach da duqc sir dung de lap cac bao cao tai chinh rieng cho quSi II va nam tai chinh ket thitc ngay 31

thang 12 nam 2013, ngoai trir cac thay di ve chinh sach ke toan lien quan den Th6ng tu se 210/2009/TT-BTC

huang can dp dung Chuan muc Bao cao Tai chfnh Qu'Oc to ve trinh bay bao cao tai chinh va thuyet minh th6ng tin

d6i vai tong cu tai chfnh a Viet Nam. Ngay 6 thang 11 nam 2009, BO Tai chinh da ban hanh ThOng tu . s6 210/2009/TT-BTC twang can dp dung Chuan

muc Bao cao Tai chfnh QuOc to ve trinh bay bdo cao tai chinh va thuyet minh thOng tin &Si vai cong et' tai chinh

("Thong to 210") c6 hieu luc cho cac nam tai chinh bat dau tir hoac sau ngay 1 thang 1 nam 2011.

C6ng ty da dp dung Thong tu. 210 va b6 sung them cac thuyet minh mai trong cac bao cao tai chinh rieng quy II.

Theo Thong tu 210, COng ty phai xem xet cac dieu khoin trong cong cu tai chinh phi phai sinh do Cong ty phat hanh

de xac dinh lieu cong cu d6 c6 bao Om ca thanh phan nq phai tra va thanh phan von ch6 sa ha u hay khong. Cdc

thanh phan nay duqc phan loci rieng biet la nq phai tra tai chinh, tai san tai chinh hoc v6n chir sa hrru tren bang can

doi ke toan rieng quy II. Yeu cAu nay khong c6 anh huang den tinh hlnh tai chinh rieng quSt II hoac ket qua hoat

dung kinh doanh rieng quSI II dm Cong ty vi Cong ty chua phat hanh cac cong cu tai chinh phi phai sinh.

3.2 Tien va cac khoan tumg dating tien

Tien va cac khoan tucmg ducmg tien bao g6m tien mat tai quy, tien gin ngan hang, cac khoan dau tu ngan han c6 thai

han g6c khong qua ba thang, c6 tlnh thanh khoan cao, c6 kha nang chuyen d6i a clang thanh cac Itrang tien xac dinh

va kh6ng c6 nhieu riri ro trong chuyen d6i thanh tien.

3.3 Hang ton kho

Hang ton kho bao Om bat dOng san tu phat trien de ban va chi phi san xuat kinh doanh da dang dm cac bat dOng

san do. Bat dOng san dtrqc xay dung de ban trong qua trinh hoat dOng binh thuing dm Cong ty, khong phai de cho thue hoac

chi tang gia, duqc ghi nhan la hang ton kho theo gid thap ham gift gid thanh de dua mAi san pham den vi trf va dieu

kien hien tai va gid tri thuan c6 the thuc hien dtrac. Gid thanh dm hang ton kho la bat dOng san de ban bao g6m:

Chi phi tien sir dung dat va tien thue dat; Chi phi xay dung tra cho nha thau; va

Chi phi lai vay, chi phi tu van, thiet ke, chi phi san lap, den bt) giai phOng mat bang, phi tu van, thue chuyen nhuvng

dat, chi phi quan IST xay dung chung, va cac chi phi lien quan khac. Gid tri thuan c6 the thtrc hien dtrqc la gid ban trac tinh dm hang ton kho trong dieu Men kinh doanh binh thuing,

dua ten gid thi twang vao ngay bdo cao va chiet tinh gia tri thai gian dm dang tien, neu clang ke, va trir chi phi uac

tinh de hoan thanh va chi phi ban hang &cc tinh.

Gid von dm bat dOng san da ban ducc ghi nhan tren bao cao ket qua hoat dOng kinh doanh dua tren cac chi phi trIrc

tiep too thanh bat dOng san d6 va chi phi chung duqc phan b6 ten ca sa dien tfch tutmg img cira bat dung san da.

Dv phong cho hang ton kho

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CONG TY CO PHAN DAU PHAT TRIEN DO THJ BAO CAO TAI CHINH RIENG

VA KHU CONG NGHItP SONG DA Qup II nam 2013

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Dtr phOng cho hang tan kho duqc trich lap cho phan gia trj dtr kien bj tan that do cac khoan suy giam trong gia tri

(do giam gia v.v.) c6 the xay ra doi vii thanh pham, hang hoa tan kho thuOc quyen sot hCru cua Cong ty dkra tren bang

chimg hqp ly ve str suy giam gia tri tai ngay ket thac ky ke toan. S6 tang hoac giam khoan dg phOng giam gia hang ton kho duqc hach toan vao gia von hang ban trong ky.

3.4 Cfic khoan phai thu

Cac khoan phai thu duqc trinh bay ten bao cao tai chinh rieng qu9 II theo gia trj ghi sa cac khoan phai thu tir khach

hang va phai thu khac sau khi can trir cac khoan dtr phOng duqc lap cho cac khoan phai thu kh6 doi. Dtr pheng nq phai thu kh6 doi the hiOn phan gia tri cita cac khoin phai thu ma Cong ty dtr kien khong c6 kha nang

thu h6i tai ngay ket thitc Icy ke toan. Tang hoac giam sa du tai khoan dtr phong duqc hach toan vao chi phi quan 19

doanh nghiOp trong Icy.

3.5 Tai san ca djnh heti hinh

Tai san ca djnh hCtu hInh duqc the hiOn theo nguyen gia trir di gia trj hao mon lay ke.

Nguyen gia tai san ca djnh hf:ru hinh bao gam gia mua va nhClng chi phi c6 lien quan trtrc tiep den vi0c dua tai san vao sari sang hoat dOng nhu dtr kien.

Cac chi phi mua sam, nang cap va doi mai tai san ca djnh duqc ghi tang nguyen gia cua tai san va chi phi bao tri, sirs ch0a duqc hach toan vao ket qua hoot dOng kinh doanh rieng qu9 II khi phat sinh.

Khi tai san cif) djnh hau hinh duqc ban hay thanh 19, nguyen gia va gia tri hao man lay ke duqc x6a sa va cac khoan lai 18 phat sinh do thanh ly tai san duqc hach toan vao ket qua hoat dOng kinh doanh rieng quji II.

3.6 Tai san co dinh vo hinh

Tai san ca djnh vo hInh duqc ghi nhan theo nguyen gia trtY di gia tri hao mon lay ke.

Nguyen gia tai san ,c6 djnh vo hlnh bao g6m gia mua va nhttng chi phi c6 quan trtrc tiep den viOc dua tai san vao

sir dung nhu dtr kien.

Cac chi phi nang cap va doi mai tai san ca djnh vo hlnh dtrqc ghi tang nguyen gia cua tai san va cac chi phi khac dtrqc hach toan vao ket qua hoat dOng kinh doanh rieng qu9 II khi phat sinh.

Khi tai san ca djnh va hinh duqc ban hay thanh 19, nguyen gia va gia trj hao mon lily ke dtrqc x6a sa va cac khoan lai 18 phat sinh do thanh ly tai san duqc hach toan vao ket qua hoat dOng kinh doanh rieng qu9 II.

3.7 KhAu hao

Khau hao tai san c6 dinh hau hinh va tai san co djnh vo hInh duqc trich theo phucmg phap Ichau hao dining thing trong suet thtri gian hau citing uac firth cua cac tai san nhtr sau:

Nha cira vat Men trite 6 - 25 nam

May m6c, thiet bj 03 - 05 nam

Phtrcmg tin van tai, thiet bj truyen din 06 nam

Thiet bj van phOng 03 - 05 nam

Tai san c6 djnh khac 03 - 05 nam Nhan hiOu hang h6a 03 nam

3.8 Chi phi di vay

Chi phi di vay bao g6m !Ai tien vay va cac chi phi khac phat sinh lien quan trtrc tiep den cac khoan vay cua doanh nghiOp. Chi phi di vay duqc hach toan nhu chi phi phat sinh trong icy ngo4i trCr cac khoan ducic von h6a nhu theo nOi dung

ciia clop tiep theo.

4

CONG TY CO PHAN DAU TI! PHAT TRIEN DO Till BAO CAO TAI CHINH RIENG

VA KHU CONG NGHI$P SONG DA Qu.tII nam 2013

Dia chi: Tang 15-16-17-18, toa nha HH3, Khu DO thi My Dinh - Me Tri, xa My Dinh, Tir Liem, Ha NOi Tel: (84-4) 3768 4503 Fax: (84-4) 3768 4029

BAN THUYET MINH BAO CAO TAI CH1NH RIENG Quf II nam 2013

Chi phi di vay lien quan truc tiep den viOc mua sam, xay dung hoac hinh thanh mkt tai san cv the can co mkt thoi

gian du dai de cO the dua vao sir dung theo mvc dfch dinh truac hoac de ban duqc von h6a vao nguyen gia cua tai

san do. 3.9 Chi phi tra tram

Chi phi tra truac bao gom cac chi phi tra truac ngin han hoac chi phi tra truac dai han tren bang can dei ke toan

rieng quy II va ducic phan bo trong Ichoang thai gian tra truac hoac thtri gian cac lqi fch kinh to tuang Ong &roc tao

ra tir cac chi phi nay.

Cac loci chi phi sau day duqc hach town vao chi phi tra truac dai han de phan bo dan tir 3 den 10 nam vao ket qua

hoat dOng kinh doanh rieng quy II.

Chi phi phat hanh trai phieu;

Gia trj thucmg hi'eu Song Da; va

Cac chi phi khac. 3.10 DAu tir vim cong ty con

Cac khoan dau tu vao cong ty con ma trong dO Cong ty nam quyen kiem soat duqc trinh bay theo phuong phap gia

gee ten cac bao cao tai chinh rieng quy II.

Cac khoan phan phoi lqi nhuan ma cong ty mg nhan duqc tir se lqi nhuan lfly ke cua cong ty con sau ngay Cong

nam quyen kiem soat duac ghi nhan vao ket qua hoat dOng kinh doanh rieng quy II dm Cong ty. Cac khoan ph phoi khac duqc xem nhtr phan thu hoi caa cac khoan dau to va duqc trir vao gia trj dau tu.

3.11 DAu fir vao cac cong ty lien ket

Khoan dan to vao cong ty lien ket ma trong dO C6ng ty c6 anh huong dang Ice dtrqc trinh bay theo plurcmg phap gia gtic tren cac bao cao tai chinh rieng quy II. Cong ty lien ket la ding ty ma trong d6 nha dau tu co anh htrang dang ke nhung kh6ng phai la cong ty con hay cong ty lien doanh cua nha dau tu. Th6ng thuang, Cong ty dtrqc coi la cO anh

huang dang ke neu sa Win tren 20% quyen bo phieu 6 don vi nhan dau tu.

Cac khoan phan phoi lqi nhuan tir se lqi nhu .n thuan 1uy ke cua cong ty lien ket sau ngay COng ty cO anh huang dang ke (lilac phan bia vao ket qua hoat dOng kinh doanh rieng cua Cong ty. Cac khoan phan phOi khac duqc xem nhu phan thu h6i cac khoan dau to va duqc trir vao gia trj dau tu.

3.12 Dieu tir chting khoan va cac khoan dAu fir khac

Ulu to chimg khoan va cac khoan dau tu khac duqc ghi nhan theo gia mua thvc te. Du phong dtrqc lap cho viOc

giam gia trj cua cac khoin dau tu cO the chuyen nhuqng dtrqc tren thj twang vao ngay ket thiic ky ke town tucmg (mg vai chenh loch gitra gia gtic cua chang khoan vai gia trj thj trtrang tai ngay dO theo huang dan cua Thong to 228/2009/TT-BTC do BO Tai chinh ban hanh ngay 7 thang 12 nam 2009. Tang hoac giam so du tai khoan dir phong cluqc hach town vao chi phi tai chinh trong bao cao ket qua hoat dOng kinh doanh rieng quy II.

3.13 Cdc khodn phdi trd vit chi phi trich Mr&

Cac khoan phai tra va chi phi trfch tnnfic duqc ghi nhan cho so tien phai tra trong tuong lai lien quan den hang h6a va djch vv da nhan duqc khong phv thuOc vao viOc Cong ty da nhan duqc hOa don dm nha cung cap hay chua.

3.14 Trcr cap thoi vifc phdi trd

Trq cap thoi viOc cho nhan vien duqc trich truac vao cuei moi ky bao cao cho town by ngu&i lao dOng da lam viOc tai

Cong ty duqc han 12 than cho den ngay 31 thang 12 nam 2008 vai m(rc trich cho moi nam lam viOc tinh den ngay 31 thang 12 nam 2008 bang mOt nfra m(rc ltrong binh quan thang theo Luat Lao dOng, Luat bao hiem xa hOi va cac van ban huang din cO lien quan. Tu• ngay 1 thang 1 nam 2009, mix ltrcmg binh quan than a tinh trq cap thoi viOc

se duqc dieu chinh vao cuei m8i ky bao cao theo mix lucmg binh quan cua sau thang gan nhat tinh den thtri diem lap bao cao. Tang hay giam cua khoan trich tnrac nay se dtrqc ghi nhan vao bao cao ket qua kinh doanh rieng quy II.

ty

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VA KHU CONG NGHICP SONG DA

Qup 11 nam 2013

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BAN THUYET MINH BAO CAO TAI CHINH RIENG Quy II nam 2013

3.15 Cdc nghiep vg bang ngogi

Cong ty ap dung huang da'n theo Chuan mtrc Ke toan ViOt Nam so 10 "Anh huang cua viOc thay d6i tj , gid h6i doai" ("CMKTVN so 10") lien quan den cac nghiOp vu bang ngooi to va da ap dung nhat quan trong cac kj , tru6c.

Cac nghiOp vu phat sinh bang cac don vj tien to khdc vai don vj tien to ke town cua Cong ty (VND) dugc hoch toan theo ty gid giao djch vao ngay phat sinh nghiOp vu. Toi ngay ket thfic kj , ke toan, cac khoan muc tien to c6 g6c ngoai to dugc danh gid loi theo ty gia binh quan lien ngan hang toi thai diem nay. Tat ca cac khoan chenh loch ty gia thuc

to phdt sinh trong ky va chenh lOch do danh gid loi s6 du tien to c6 g6c ngoai to cu6i ky dugc hach town vao ket qua

hoot dOng kinh doanh rieng quy II.

Huang dAn ve xir ly chenh loch ty gid do danh gid 10 s6 du c6 g6c ngoai to cu6i ky theo CMKTVN s6 10 noi tren khac bit so van quy djnh trong Th6ng to s6 201/2009/TT-BTC do BO Tai chinh ban hanh ngay 15 thang 10 nam 2009 huang &an xir ly chenh lOch ty gid hOi dodi ("Thong to 201") nhu sau:

Nghiep vy xir ly lee toan theo

Danh gid 141 so du cu6i nam cua cac khoan muc tai san va cong nq tien to ngan hon c6 g6c ngooi to.

Danh gid loi s6 du cu6i rift dm cac khoan muc cong nq tien to dai hon c6 g6c ngo4i to.

CMKTVN s6 10

Tat ca chenh loch ty gia do danh gid 141 s6 du c6 g6c ngoai to cuOi kj, dugc }loch town vao ket qua hoot Ong kinh doanh rieng quy II.

Tat Ca chenh lOch ty gid do danh gid 14i so du c6 gOc ngooi to cu6i ky dugc hoch toan vao ket qua hoot dOng kinh doanh rieng quy II.

Thong to 201 Tin Tat ca chenh loch ty gid do danh gid loi s6 du c6 g6c ngo4i to cu6i nam dugc phan Anil a tai .;ONG khoan "Chenh l'Och tj, gid" trong khoan muc von ict(fpPH; tr'en bang can d6i ke toan hop nhat va se dugc :JO T H

hoan nhap trong nam tiep theo. GONG 30 NG E'm . •

Tat ca lai chenh lOch ty gid do danh gid loi s6 du c6 g6c ngo4i to cuOi nam dugc hoch toan vao ket qua hoot Ong kinh doanh rieng quy II.

Tat ca 18 chenh loch ty gid do danh gid 14i so du ce g6c ngo4i to cu6i nam dugc hoch town vao ket qua hoot dOng kinh doanh rieng quj, II. Tuy nhien, truOng hop ghi nifan 10 chenh lOch ty gia clan den ket qua hoot dOng kinh doanh truac thue cua cong ty bj 10, mgt phan 18 chenh loch ty gia c6 the dugc phan b6 vao ket qua hoot dOng kinh doanh rieng quy II cac nam sau. Trong moi true:mg hqp, tong s6 10 chenh lOch ty gid ghi nh.n vao chi phi trong nam it nhat phai bang 18 chenh lOch tj, gia phat sinh tir viOc danh gid 141 so du cong nq dai hon den hon phai tra. Phan 18 chenh lOch ty gia con loi c6 the dugc phin anh ten bang can d6i ke toan rieng quy II va phan b6 vao bdo cao ket qua kinh doanh rieng trong yang 5 nam tiep theo.

Anh huang den cac bdo cdo tai chinh rieng quy II cua C6ng ty nOu C6ng ty ap dung Th6ng to 201 cho cac nam tai chinh bat du ttk ngay 1 thang 1 nam 2009 la kh6ng tong yOu.

3.16 CO phieu quy

Cdc cong cu von cho sa hau dugc Cong ty mua lai (co phieu quy) dugc ghi nhan theo nguyen gia va tit vao von cho

so hau. C6ng ty khong ghi nh4n cac khoan lai/(l6) khi mua, ban, phat hanh ho4c huy cac cOng Cu von cho sa hCtu cua

minh.

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CONG TY CO PHAN DAU TI! PHAT TRIEN DO TEL BAO CAO TAI CH!NH RIENG

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BAN THUYET MINH BAO CAO TAI CHINH RIENG QuS, II nam 2013

3.17 Phan chia Iqi nhuan

Lqi nhan thuan sau thue thu nhap doanh nghiep c6 the duqc chia cho cac ce (long sau khi duqc dai hei deng c6 dOng phe duyet va sau khi da trich lap cac quy du phang theo Dieu le Cong ty NIA cac quy djnh cua pilaf> lust Viet

Nam.

Cong ty trich lap cac quy du pheng sau tt . lqi nhan than sau thue thu nhap doanh nghiep cua Cong ty theo de nghi

dm HO deng Quan tri va. &pc cac co (long phe duyet tai dai hOi deng ce dong thuang nien:

Quy du. ',hang tai chinh

Quy nay duqc trich lap de bao ye hoat dung kinh doanh thong thuang cua Cong ty trtrac cac rui ro hoac thiet hai kinh doanh, hoac de du phong cho cac khoan le hay thiet hai ngoai dtr kien do cac nguyen nhan khach quan hoac do cac truing hap bat kha khong nhu hem hoan, bat en trong tinh hinh kinh to va tai chinh trong ntrac hay nu& ngoai.

Quy' ddu to va phat trien

Quy, nay duqc trich lap nham phvc vi viec ma rung hoat dOng hoac dau to chieu sau cua Cong ty.

Quy khen thuang va phac 10

Quy nay duqc trich lap de khen thuang, khuyen khich vat chat, dem lai lqi ich chung va nang cao phuc lqi cho cong nhan vien.

3.18 Ghi nhan doanh thu

Doanh thu duqc ghi nhan khi Cong ty c6 khA nang nhan duqc cac lqi ich kinh to c6 the xac djnh duqc mOt cach chic chin. Doanh thu duqc xac djnh theo gia tri hqp ly cua cac khoan da thu hoac se thu duqc sau khi trir di cac khoan chiet khan thucmg mai, giam gia hang ban va hang ban bj tra lai. Cac dieu !den ghi nhan cp the sau day cling phai dtrqc dap ling khi ghi nhan doanh thu:

Doanh thu ban hang Doanh thu ban hang duqc ghi nhan khi ben ban da chuyen giao phan 16n cac rid ro va lqi ich gin lien vii quyen sa hCru hang h6a cho ngutri mua, thuang IA Wing vii viec chuyen giao hang h6a.

Doanh thu to chuyen nhigmg bdt clang san

Doanh thu duqc ghi nhan khi ben ban da chuyen giao cho ben mua phan lan cac rui ro va lqi ich gin lien yeti quyen sa hCru bat dOng san, th6ng thuang IA trang vii viec chuyen giao bat dOng san, va kha nang thu hei gia chuyen nhucmg bat dOng san duqc dam bao mOt cach hqp 1S , .

Neu mOt giao (Lich khong dap (mg duqc dieu kien ghi nhan doanh thu not tren, cac khoan thanh town theo tien dO nhan duqc tir khach hang duqc ghi nhan vao khoan muc ngutri mua tra tien tnrac teen bang can deli ke toan rieng qu5 ,

I den khi tat ca cac dieu kien neu tren duqc dap (mg.

Doanh thu cung cap djch vy Khi c6 the xac dinh duqc ket qua hqp deng mOt cach chic chin, doanh thu se duqc ghi nhan dua vao mut dO hoan thanh dog viec. Mac TO hoan thAnh ding viec duqc xac dinh theo khei luqng cling viec da duqc khach hang xac

nhan. Neu khong the xac dinh duqc ket qua hqp ding mOt each chic chin, doanh thu se chi duqc ghi nhan a mirc c6 the thu hei duqc cua cac chi phi da duqc ghi nhan.

Thu nhap to how (tang chuyen nhuang von, chuyen nhuvng co phdn, kinh doanh chung khocin

Thu nhap tir hoat dOng kinh doanh chting khoan duqc xac dinh la phan chenh Lech gitia gia ban va gia yen chung khoan. Thu nhap nay duqc ghi nhan vao ngay phat sinh giao dich, tirc IA khi hqp ding chuyen nhuang duqc thtrc

hien.

Tien lai

Doanh thu duqc ghi !than khi tien lai phat sinh tren ca sa den tich (c6 tinh den lqi tire ma tai san dem lai) tr(r khi kha

nang thu h6i tren iai khong chic chart.

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VA KHU CONG NGHItP SONG DA Qu.)i H nam 2013

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Co tar

Doanh thu &lac ghi nhan khi quyen duqc nhan khodn thanh toan c6 ticCong ty duqc xdc lap.

Tien cho thud Thu nhap tir tien cho thud tai san theo hop demg thud hoat dOng duqc hach town vao ket qua hoat dOng kinh doanh

rieng qu9 II theo phuang phap dutmg thing trong su6t thori gian cho thud.

3.19 Gia von bAt Ong san cluvc chuyen nhurcrng

Gia von bAt d'Ong san duqc chuyen nhuqng bao gem todn bO cac chi phi phdt sinh tivc tipcho cac hoat &Ong phat

tri6n dAt va nha va cac chi phi khdc c6 lien quan &Jac phan b6 tren ca str hop ly cho cac hoat dOng nay bao

Cac chi phi va dat va phat tri6n dAt;

Cac chi phi xdy dung va lien quan den xdy dung; va

Cac chi phf Ichaz c6 lien quan phat sinh trong qud trinh hinh thanh bat dOng san nhu cac chi phi phdt sinh tU hog -,

dOng phdt tri6n dAt va cong trinh tren dat hien tai va trong tuong lai ctia du an (nhu chi phi phat triSn ca sar ha tang-?,,

k thuat chung va chi phi phat trien guy dAt bat buOc danh cho cac muc dfch cong cong v.v..).

3.20 Thud

Thud thu nhap hien hanh

Tai san thud thu nhap va thud thu nhap phdi nOp cho kSI hien hanh va cac k9 truac duqc xdc djnh bang s6 tindkr

kien duqc thu h6i tir hoac phai nOp cho co quan thud, dkra tren cac mirc thud suit va cac luat thus c6 hieu luc den

ngay ket th6c ky ke town qu9 II.

Thus thu nhap hien hanh duqc ghi nhan vao kSt qua hoat dOng kinh doanh qu9 II ngoai trir twang hop thud thu nhap phdt sinh lien quan den mOt khoin muc duqc ghi thing vao von chu so hare, trong tnrang hqp nay, thud thu nhap hien hanh ding duqc ghi nhan truc ti6p vac) von Cong ty chi duqc bu tr cac tai san thus thu nhap hien hanh va thud thu nhap hien hanh phdi tra khi Cong ty c6 quyan hqp phdp duqc bu trO gitta tai san thud thu nhap hien hanh yeti thus thu nhap hien hanh phai nOp va Cong ty du djnh thanh town thud thu nhap hien hanh phdi tra va tai san thus thu nhap hien hanh tren co sa thuan.

Thud thu nhap hoan lai duqc xdc djnh cho cac khoan chenh lech tam thtii tai ngay ket th6c Icy ke Wan qu9 II Oita co

so tinh thud thu nhap cua cac tai san ya nq phai tra va gia tri ghi sei cua chimg cho muc dich lap bac, cao tai chfnh

rieng qu9 II.

Thud thu nhap hotin Igi

Thud thu nhap hoan lai phai tra duqc ghi nhan cho tit ca cac khoan chenh lech tam thOi chju thud, ngoai

Thud thu nhap hoan lai phai tra phat sinh tir ghi nhan ban dAu cua mOt tai san hay nq phai tra tir mOt giao djch ma giao djch nay khong c6 anh huang dSn lqi nhuan ke todn va lqi nhuan tfnh thud thu nhap (hoac 18 tinh thud) tai thtri

diSm phat sinh giao djch; Cdc chenh lech tam thtri chju thud gin liSn vOi cac khodn dau to vao cong ty con, cong ty lien ktt va cac khoan von gap lien doanh khi C6ng ty c6 khd nang kiSm soat thati gian hoan nhap khoin chenh lenh tam thtri va chic chin khodn chenh tech tam thtri se kh6ng &lac hoan nhap trong twang lai ca the du dodn.

Tai san thud thu nhap hoan lai can duqc ghi nhan cho tat ca cac chenh lech tam thtri duac khau trir, gid tri duqc khau trO chuySn sang cac nam sau cua cac khoan 18 tinh thud va cac khodn tru dai thud chua sir dung, khi chic chin trong tuang lai se c6 lqi nhuan tinh thud d'S sir dung nhang chenh lech tam thOi duac khau trfr, cac khoan 18 tinh thud va cac tru dai thud chua sir dung nay, ngoai talc :

Tai san thud hoan lai phdt sinh ttlr ghi nhan ban du cua mOt tai san hoac nq phai tra tir mOt giao djch ma giao djch nay khong c6 anh hutmg den lqi nhuan ke todn va lqi nhuan tinh thud thu nhap (hoac 16 tinh thud) tai thai diSm phdt

sinh giao djch;

8

CONG TY CO PHAN DAU Tif PHAT TRIEN DO THI BAO CAO TAI CHiNH RIENG

VA KHU CONG NGHIP SONG DA Quf, II nam 2013

Dja chi: Tang 15-16-17-18, toa nha HH3, Khu DO thj My Dinh - Me Tri, xa My Dinh, Tir Liem, Ha NOi Tel: (84-4) 3768 4503 Fax: (84-4) 3768 4029

BAN THUYET MINH BAO CAO TAI CHiNH RIENG Quf, II nam 2013

Tat Ca cac chenh Wch tam thtri dugc khau trir phat sinh tir cac khoan dau to vao cac ding ty con, cong ty lien ket va cac khoan yen Op lien doanh khi chic chin la chenh lOnh tam thtti 0 dirge hoan nhap trong Wang lai c6 the du

doan dugc va ce lqi nhu.n chju thuS CIS sir dung dugc khoan chenh lOch tam thtri d6.

Gia tri ghi so tai san thus thu nhap doanh nghiOp hoan lai phai dugc xem xet lai vao ngay lc& thtic ky ke toan quy II va phai giam gia tri ghi so cua tai san thus thu nhap hoan lai d'Sn mire bao dam chic chin c6 dii lqi nhuan tinh thus cho phep lqi ich cira mgt phan hoac toan b0 tai san thud thu nhap hoan lai dugc sir dung. Cac tai san thus thu nhap doanh nghiOp hoan lai chua dugc ghi nh.n tnrac day dugc xem xet lai vao ngay ket thee ky Ice toan quy II va dugc ghi nhan khi chic chin c6 du lqi nhuan tinh thud trong tucmg lai de c6 thS sir dung cac tai san thud thu nhap hoan lai chua ghi nhan nay. Tai san thus thu nhap hoan lai va thus thu nhap hoan lai phai tra dugc xac djnh theo thus suAt du tinh 0 dp dung cho

[nam tai chinh] khi tai san dugc thu h'oi hay ng phai tra dugc thanh toan, dua tren cac mire thus suAt va luat thus c6 hiOu lire vao ngay ket thirc ky ke toan quy II. Thud thu nhap hoan lai dugc ghi nh.n vao kSt qua hoat dOng kinh doanh rieng quy II ngoai trir truang hop thu thu nhap phat sinh lien quan den mot khoan muc dugc ghi thing vao von chi' sa htru, trong tnrtmg hap nay, thus thu nhap hoan lai ding dugc ghi nhan trip tip vao von chi" soy hiru.

Cong ty chi dugc ba trir cac tai san thud thu nhap hoan lai va thud thu nhap hoan lai phai tra khi doanh nghiOp c6 quytn hop phap dugc trir gift tai san thuS thu nhap hiOn hanh yeti thug thu nhap hiOn hanh phai nOp va cac tai san thud thu nhap hoan lai va thud thu nhap hoan lai phai tra nay lien quan ten thus thu nhap doanh nghiOp dugc quan ly botri cong mgt ca quan thud

dOi NA% cong mgt don vi chju thus; hoac

Theo Thong to 210, tai san tai chinh dugc phan loai mgt each phi" hap, cho muc dich thuytt mirth trong cac bao cao tai chinh rieng quy II, thanh tai san tai chinh dirge ghi nhan theo gia tri hop ly thong qua bao cao ket qua hoat dOng kinh doanh rieng quy II, cac khoan cho vay va phai thu, cac khoan dau to gift den ngay dao han va tai san tai chinh

san sang a ban. Cong ty quyet djnh vi0c phan loai cac tai san tai chinh nay tai then di'dm ghi nhan lAn dau.

Tai thtri diSm ghi nhan lan dau, tai san tai chinh dugc xac djnh theo nguyen gia cong vai chi phi giao dich true tiep lien quan den viOc phat hanh. Cac tai san tai chinh cira Cong ty bao gom tin va cac khoan tin girl ngin han, cac khoan phai thu khach hang va phai thu Ichac, cac khoan cho vay, cac cong cu tai chinh dugc niem yet va khong dugc niem yet.

Na phai tra tai chinh

Ng phai tra tai chinh theo pham vi cua Th6ng tu 210, cho muc dich thuyet mirth trong cac bao cao tai chinh rieng quy II, dugc phan loai mot each phi), hop thanh cac no phai tra tai chinh dugc ghi nhan th6ng qua bao cao ket qua hoat dOng kinh doanh rieng quy II, cac khoan ng phai tra tai chinh dugc xac djnh theo gia tri phan b6. Cong ty xac djnh vi0c phan loai cac nq phai tra tai chinh thoi diSm ghi nhan Ian du.

Ng phai tra tai chinh cira C6ng ty bao gem cac khoan phai tra ngutri ban va cac khoan phai tra Ichac, ng va vay.

Gia tri sau ghi nhein lan cidu

Hign tai Thong tu 210 khong c6 yeu cau xac djnh lai gia tri cua cac cong et' tai chinh sau ghi !than ban dau.

Bit trir cac cong cy tai chinh

Cac tai san tai chinh va no phai tra tai chinh dugc ba trir va gia tri thuan 0 dugc trinh bay tren bang can d•Si ke toan rieng quy II neu, va chi neu, C6ng ty co quy'n hap phap thuc hign viOc 1)4 tnY cac gia tri da dugc ghi nhan nay va c6

djnh ba trix tren co sa thuan, hoac thu dugc cac tai san va thanh toan no phai tra d6ng

/47;

\* Cong ty djnh thanh toan thug thu nhap hiOn hanh phai tra va tai san thus thu nhap hiOn hanh ten co str thuan hoac thu h6i tai san dizing thai v6 i vi0c thanh toan ng phai tra trong tirng twang lai khi cac khoan tong yeu cua thuS thu nhap hoan lai phai tra hoac tai san thus thu nhap hoan lai dugc thanh toan hoac thu

3.21 Ong C(4 tdi chinh

Cong cu tai chinh — Ghi nhan ban dau va trinh bay Tai san tai chinh

9

CONG TY CO PHAN DAU PHAT TRIEN DO THI BAO CAO TAI CHINH RIENG

VA KHU CONG NGHIEP SONG DA Qup H nam 2013

Dja chi: Tdrig 15-16-17-18, toa nha HH3, Khu Do thj My Dinh - Mg Tri, xA My Dinh, M Liem, HA NOi Tel: (84-4) 3768 4503 Fax: (84-4) 3768 4029

BAN THUYET MINH BAO CAO TAI CHINH RIENG Quj II nam 2013

30/6/2013 01/01/2013

VND VND

1.115.298.844 506.798.799

40.922.264.900 37.307.449.157 22.400.000.000

42.037.563.744 60.214.247.956

30/6/2013 01/01/2013

VND VND

4. Tien

Tign mOt Tign girl ngan hang Cdc khoan Wang ducmg tign

Tong cong

5. Phai thu can khgch hang 5.1 Phdi thu khdch hdng ngtin hgn

Phai thu ngin han ttlr khach hang Phai thu ngin han tir cac ben lien quan

TOng cong Trong do:

- Du an KDT Nam An Ithanh - Du KDT my Dinh - Mg Tri - Cac du an va phai thu thucmg mai khdc

Du phong phai thu ngan han kho doi

5.2 Trd trtrov cho nproi bdn

292.451.024.639 248.469.627.060

6.966.574.400 8.141.856.614

299.417.599.039 256.611.483• 674 39

257.109.761.458 215.695.766.708', 6NG

32.191.065.799 34.258.013.600 C6 PI: fli PH;

10.116.771.782 6.657.703.366)6.TH

(60.688.951.153) (48.866.576.822) "3-P NG SONG

30/6/2013 01/01/2013

VND VND

Tra truac cho ngutti ban Ira Mr& cho cac ben lien quan

78.007.433.341 94.765.436.631

3.523.409.756 3.776.841.900

81.530.843.097 98.542.278.531 'ding cong

6. Cac khoan phai thu khgc

30/6/2013 01/01/2013

VND VND

Phai thu t r cac cong ty con 91.492.943.835

92.915.591.708

LAi vay phai thu tir Tang Cong ty S6ng DA

3.956.250.000

3.956.250.000

Tien din thi cong phuc vu Du an Mg Tri - my Dinh

463.792.793

476.586.393

Phai thu khdc 21.310.524.421

1.706.581.280

TOng Ong 117.223.511.049 99.055.009.381

Trong do:

- Phai thu khaz 21.741.677.214 2.183.167.673

- Pilaf thu tir cac ben lien quan 95.481.833.835 96.871.841.708

7. Hang din kho 30/6/2013 01/01/2013

VND VND

Chi phf san xudt kinh doanh d i dang 4.140.222.702.066 3.997.896.329.698

The On Khu DO thj Nam An KhOnh

2.304.452.558.342 2.164.586.480.555

Dv On Khu flo thj Nam An Kkinh ma r 'Ong 89.976.533.716 89.896.603.716

Du. On Khu DO thj M9 Dinh — Me Tri

164.663.404.007 164.929.219.557

Dv an Khu D6 thi mai Hoa Hai — Da Nang 1.108.529.817.830 1.108.529.817.830

Dtr an Khu DO thj Trcin Thing Dao - H6a Binh

31.659.469.497 31.458.660.406

Du. an Van La - Van Khe - Ha Dong 440.940.918.674 437.187.410.747

10

CONG TY CO PHAN DAU TU. PHAT TRIEN DO Till BAO CAO TAI CHINH RIENG

VA KHU CONG NGHItP SONG DA Qcc.) H ?Om 2013

Dia chi: Tang 15-16-17-18, toa nha HH3, Khu DO thi My Dinh - Me Tri, xa My Dinh, Tir Liem, Ha NO

Tel: (84-4) 3768 4503 Fax: (84-4) 3768 4029

BAN THUYET MINH BAO CAO TAI CHiNH RIENG Quy II nam 2013

Ccic Az an khcic 1.308.136.887

Thanh pham 329.164.292 112.965.383

TAng cong 4.140.551.866.358 3.998.009.295.081

Dtr phang giam gid hang ten kho (144.666.056.945) (144.666.056.945)

8. Chi phi Oa truft ngin han 30/6/2013 01/01/2013 VND VND

Chi phi ha tang lo dAt TH I va TH2 dkr an my Dinh - Me Tri (*) 17.182.814.430 16.469.107.527

Chi phi tra truck ngan han khac 358.812.343 160.553.309

ging 17.541.626.773 16.629.660.836

(*) Theo Quyet dinh so 20/2004/QD-UB ngay 19 thang 2 nam 2004 cila Uy ban Nhari dan Thanh ph6 Ha NOi

viec phe duyet quy hoach chi tiet Khu DO thi my Dinh — Me Tri va Quyet dinh so 5577/QD-UBND ngay 15 thang 41.7 NN

12 nam 2006 dm t1y ban Nhan dan Thanh phi') Ha NOi ve viec dieu chinh mOt s6 chi tieu ye sir dung dat xay dtmgr y

Khu Do thi My Dinh — Me Trl, chO dAu tit co trach nhiem dau to clang b0 ha tang ky thuat theo quy hoach va ban "Riot

giao lai 2 10 (rat TH1 va TH2 de xay dkrng trutmg tieu hoc va trung hoc. Ngay 28 thang 6 nam 2012, C6ng ty da thuc v .A

hien tam thtri ban giao lo dAt TH1 cho Tnr&ng Trung hoc Phe thong Dan ldp Marie Curie.

9. Tai san ngin ban khac

Tam irng cho nhan vien

TAng cong

30/6/2013 VND

01/01/2013 VND

23.047.442.833 21.461.137.200

23.047.442.833 21.461.137.200

11

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CON C6I

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CONG TY CO PHAN DAU TU' PHAT TRIEN DO THj BAO CAO TAI CHINH RIENG

VA KHU CONG NGHICP SONG DA

QuyIIncm2013

Dia chi: Tang 15-16-17-18, toa nha HH3, 'Chu DO thi my Dinh - Me Tri, xa my Dinh, Tir Liem, Ha Nei

Tel: (84-4) 3768 4503 Fax: (84-4) 3768 4029

BAN THUYET MINH BAO CAO TAI QuSi II nam 2013

11. Cac khan du tir dal hqn Thuyet minh

CHINH RIENG

30/6/2013 VND

01/01/2013 VND

Dau to vao °Ong ty con 11.1 1.044.759.400.000 1 .044.759.400.000

Dau to vao Cong ty lien ket 11.2 277.764.302.732 277.764.302.732

Dan tu dai han khac 11.3 453.980.100.280 453.980.100.280

Du phOng giam gia dau ttr dai han (233.248.589.634) (228.082.545.606)

TOng c§ng 1.543.255.213.378 1.548.421.257.406

11.1 Dau to vao Ong ty con 30/6/2013 01/01/2013

SO Imyng (co phieu) Gia tri (VND) SO hrqng (c6 phieu) Gia tri (VND)

Cong ty TNHH MTV 35.000.000 350.000.000.000 35.000.000

Sudico Tien Xuan C6ng ty CP Sudico An 49.983.340 499.833.400.000 49.983.340

1thanh Cong ty CP dich vu 765.000 7.650.000.000 765.000

Sudico C6ng ty CP Sudico Mien 707.600 7.076.000.000 707.600

Trung COng ty CP Sudico Flea 3.250.000 32.500.000.000 3.250.000

Binh (*) C6ng ty CP Sudico Mien 9.990.000 99.900.000.000 9.990.000

Nam (**) Cong ty CP Vat lieu xay dung va dau tu Oat tri6n

1.530.000 15.300.000.000 1.530.000

Sudico Cong ty CP Sudico Ha 3.250.000 32.500.000.000 3.250.000

Long (***)

TOng cOng 1.044.759.400.000

350.000.000.000

499.833.400.000

7.650.000.000

32.500.000.000

1.044.759.400.000

(*) Toan be vOn dau tu vai sO tien la 32.500.000.000 deong Viet Nam vao Cong ty Co phan Sudico HOa Binh da duqc Cong ty gOp bang tai san c6 nguyen gia la 16.213.616.481 clang Viet Nam bao gom guy& sir dung det, nha cfra, may mOc, phucmg tien van tai, chi phi xay dung co ban der dang cua cac du an va cac tai san khac. Cac tai san da (kw dinh gia voi gia tri la 16.355.939.881 &mg Viet Nam (tang 142.323.400 d6ng Viet Nam). Phan chenh Lech gift gia tr1 tai san gOp vOn va von dau to dtrqc ghi nhan la Ichoan phai thu tir Cong ty Co phan Sudico Flea Binh.

(**) Trong tong so vOn dAu to vai sO tien la 99.900.000.000 (16ng Viet Nam vao COng ty CO phan Sudico Mien Nam, s6 tien 4.100.000.000 d6ng Viet Nam da duqc COng ty gOp bang tien, von dau tu con lai vai so tien la 95.800.000.000 da dtrqc COng ty gbp bang tai san co nguyen gia la 77.321.791.618 ding Viet Nam bao gom may mOc thiet bi, phucmg tien van di, chi phi xay dtmg co ban dO dang cho cua cac du an va cac tai san khac. Cac tai san nay da duqc dinh gia la 125.277.651.074 &mg Viet Nam (tang 47.955.859.456 ang Viet Nam). Phan chenh Lech gift gia tr1 tai san Op vein va von dAu tu dang duqc ghi nhan la khan phai thu tir C6ng ty Co phan Sudico Mien

Nam.

13

CONG TY CO PHAN DAU PHAT TRIEN DO THI BAO CAO TAI CHINH RIENG

VA KHU CONG NGHICP SONG DA Quy II Wm 2013

Dja chi: Tang 15-16-17-18, toa nha HH3, Khu Do thj My Dinh - M6' Tri, xa My Dinh, lir Liem, Ha Ni Tel: (84-4) 3768 4503 Fax: (84-4) 3768 4029

BAN THUYET MINH BAO CAO TAI CHINH RIENG (214 II nam 2013

(***) Toan bO v6n dau tu vii s6 tin la 32.500.000.000 ding Vi6t Nam vao COng ty Co phan Sudico Ha Long eta ducic Cong ty gOp bang tai san c8 nguyen gid la 47.588.137.515 ang Vi6t Nam bao g6m nit cfra, gia trj xay dung co ban cla dang cua khach san Song DA — Ha Long va Khu Du lich Sinh Thai Ngac Wing va mot s6 tai san khac. Cac tai san nay da dtrac djnh gid la 49.932.302.606 ding Vi6t Nam (tang 2.344.165.111 ding Vi6t Nam). Phan chenh 16ch gift gia trj tai san gbp v6n va von dau tu dang duqc ghi nh4n la khoan phai thu tar Ging ty Co phan Sudico Ha

Long.

11.2 tu veto Cty lien kit 30/6/2013 01/01/2013

SO Itrqng (c6 phieu) Gia trj (VND) SO Itnyng (c6 phieu) Gia trj (VND)

C6ng ty C6 phan Ttr van 313.091 3.130.906.433 313.091 3.130.906.433

Sudico Cong ty CP chimg khoan 3.000.000 75.000.000.000 3.000.000 75.000.000.000

Sao Vi6t Cong ty CP Quan 15, qu5 dau tu tai chinh Dau khi

2.000.000 20.000.000.000 2.000.000 20.000.000.000

(*) Cong ty CP Song Da 19 1.079.494 11.633.396.299 1.079.494 11.633.396.299

Cong ty gach nhe Phdc 600.000 6.000.000.000 600.000 6.000.000.000

San Cfmg ty CP Dail tu Bat dOng san va thucmg mai

735.000 110.000.000.000 735.000 110.000.000.000

Than Long C6ng ty CP xay dung 780.000 7.800.000.000 780.000 7.800.000.000

Sudico Cong ty CP Dau to phat tri6n do thj va KCN Song

4.420.000 44.200.000.000 4.420.000 44.200.000.000

DA - Mi6n Trung

T6ng cong 277.764.302.732 277.764.302.732

(*) Theo hop dang chuyen nhuong so 06/PVFC-SUDICO giaa Cong ty va Tang Cong ty Teti chinh Co phan Dint kid

Viet Nam, Cong ty se chuyen nhuong 2.000.000 co phi& caa Cong ty Cophan Quan lf) Qu9 Dau to Tai chinh Delu

khi cho Tang C6ng ty Tai chinh Cophan Dau khi Viet Nam vai tang se') tin la 24.000.000.000 clang Viet Nam. Tai

ngay 31 thong 3 nam 2013, Gong ty chtra hoan tat viec chuyjn nhuong so ca phiju neu tren.

11.3 Mu to dal hgn khdc 30/6/2013 01/01/2013 SO luvng (c6 phieu) Gia tri (VND) SO Iwyng (c6 phieu) Gia tri (VND)

Cdc khodn dAu he deli kin khdc 453.980.100.280 453.980.100.280

Cong ty C6 phan Xi mang Ha Long

6.707.060 67.070.600.000 6.707.060 67.070.600.000

C8ng ty C6 plan Phat trie'n hip hOi Cong thucmg thanh ph6 HA NOi

75.497 834.970.000 75.497 834.970.000

C8ng ty C6 phan PVI - 600.000 6.000.000.000 600.000 6.000.000.000

Invest Cong ty Co phan Bat dOng san Dau khi

1.964.000 19.640.000.000 1.964.000 19.640.000.000

Cong ty Co phan Dau to va Phat tri6n Gas d6 thj

750.000 7.500.000.000 750.000 7.500.000.000

14

CONG TY CO PHAN MU TU. PHAT TRIEN DO THI BAO CAO TAI CHINH RIENG

VA KHU CONG NGHIEP SONG DA Quj, H nam 2013

Dja chi: Tang 15-16-17-18, toa nha HH3, Khu DO thj My Dinh - Me Tri, xa my Dinh, Ur Liem, Ha NOi

Tel: (84-4) 3768 4503 Fax: (84-4) 3768 4029

BAN THUYET MINH BAO CAO TAI CHINH RIENG

Qt4 11 nam 2013

Cong ty Co phan Dau to phat tri6n dien Tay Bic

2.720.000 27.200.000.000 2.720.000 27.200.000.000

Cong ty Co phan Bao him Toan Cu

880.000 8.800.000.000 880.000 8.800.000.000

COng ty Co phan phat tri6n Cao su Tan Bien

200.000 2.200.000.000 200.000 2.200.000.000

Cong ty Co phan Ulu to 500.000 7.500.000.000 500.000 7.500.000.000

Song Da Viet Day COng ty C6 phan Waseco 1.320.000 42.933.600.000 1.320.000 42.933.600.000

C6ng ty Co phan Ulu to 1.000.000 10.000.000.000 1.000.000 10.000.000.000

Vinare - Invest Cong ty Co phan HUD 720.000 7.200.000.000 720.000 7.200.000.000

Caribe Viet Nam Quy dau to nang dOng 2.000.000 20.300.000.000 2.000.000 20.300.000.000

VFA COng ty Co phan Dau tu va Phat tri6n Van Phong

1.566.200 23.493.000.000 1.566.200 23.493.000.000

Lien danh Cantus Cam 25.157.930.280 25.157.930.280

Ranh Resort & Spa (*) C6ng ty C6 phan SPM 168.150.000.000 168.150.000.000 (44)

Trai phieu chuy6n d6i - 10.000.000.000 10.000.000.000

Cong ty Tai chinh Co phan Song DA

Dg phong giam gia dau fir dai holt (233.248.589.634) (228.082.545.606)

(*) Theo h9p cidng so 01-HD/MT-SDC-VP ngay 16 thing 6 nam 2010, COng ty, Cong ty Co phdn Ddu to va Phat

trim Dien Mien Trung va Cong ty Co phdn Ddu to va Phat triin Vein Phong tiin hanh hqp tac kinh doanh ddu to

vao du On to kg, du ljch cao cap, tieu chudn 5 sao Cactus Cam Ranh Resort & Spa do COng ty Cophdn Ddu to va

Phcit triin Dien Mien Trung lam chic ddu tu. Cac ben se hqp tac tren ca sa khong hinh thanh phcip nhan mai ma

thanh lap ban quan 15, du On (Lien doanh Cong ty Cd phdn Ddu to va Phat triin Dien Mien Trung va Cong ty Cd

phdn Ddu to va Phat triin Van Phong di diiu hanh hoot &Ong. Viec phcin chia Iqi nhuan duqc thuc hien khi c6191

nhudn va theo le gap von ia 70% cho Cong ty va 30% cho hai cOng ty con loi. Ngay 26/3/2013 da thuc hien thocii

von toi du On nay voi so tien nhan duqc la 20.000.000.000 ddng. (**) Theo hqp ddng so 22-2010/HDHTDT ngay 14 thing 1 nam 2012, Cong ty va COng ty Co Phdn SPM se den

hank hqp tac ddu to vao du On Khu dein cu Trueing Lau, Phuang Long Truang, Qudn 9, Thanh pha IM Chi Minh va

phcin chia lai ich thu duqc theo ty' Ig gdp von la 59,6% cho Cong 0, va 40,4% cho Cling ty CO phdn SPM. Cac ben

se hqp tac tren ca sa khong hinh thanh phap nhan mai ma thank lap ban quan ly du On (Lien doanh Sudico - SPM

di diiu hanh hoot dang. Viec phan chia 191 nhuan duqc thuc hien khi c6191 nhuan va theo le gdp von la 59,6%

cho Cong ty va 40,4% cho Cong ty Co phdn SPM

12. Chi phi till trir&c dai hon 30/6/2013

Chi phi phat hanh trai phi'eu 9.487.589.040

Gia trj Thong hiOu Song Da (*) 541.666.641

Chi phi Ichac 592.040.693

01/01/2013

13.509.260.273 791.666.643

15

CONG TY CO PHAN DAU TU. PHAT TRIEN DO THI BAO CAO TAI CHINH RIENG

VA KHU CONG NGHI$P SONG DA QuJ5H nam 2013

Dia chi: Tang 15-16-17-18, toa nha HH3, Khu Do thj My Dinh Me Tri, xd My Dinh, Tir Liem, Ha NOi Tel: (84-4) 3768 4503 Fax: (84-4) 3768 4029

BAN THUYET MINH BAO CAO TAI CHINH RIENG QuS, II am 2013

TOng cong 10.621.296.374 14.300.926.916

(*) Gia tri thuang hieu S6ng Da do Tang cong ty Song Da sir dung dd g6p von vao Gong ty da duvc djnh gia veri so

tien la 5.000.000.000 ddng Viet Nam va &roc phan b d vao chi phi hang nam Tong thai gian la 10 nam kd to nam

2003.

13. Vay va nq ngin han 30/6/2013 01/01/2013 VND VND

Trai phieu ngin han phat hanh 282.500.000.000 282.500.000.000

Nq dai han den han tra 346.122.201.464 214.107.294.436

Wong Ong 628.622.201.464 496.607.294.436

14. Phai tra ngirtri ban va nguOi mua tra tien tru6c 14.1 Phai tra nguiri luin 30/6/2013 01/01/2013

VND VND

Phai tra ngin han cho ngtroi ban 104.815.689.660 115.648.859.089

Phai tra ngan hen cho cac ben lien quan 37.150.050.056 28.252.405.159

TOng cong 141.965.739.716 143.901.264.248

14.2 Ngwol mua Ira teen &war 30/6/2013 01/01/2013 \ VND VND

Ngtroi mua tra tien truck 263.944.163.203 259.055.430.044 y Cac ben lien quan tra tien truac 12.925.000

Tong cong 263.944.163.203 259.068.355.044

Trong do Dtr an KDT Nam An Khanh 6.367.450.000 4.296.360.000

Tien thue tra trirac dm khach hang thue van phong thuqc toa nha HH3, KDT My Dinh - Me Tri

192.954.845.936 191.926.373.331

Du. an KDT Haa Hai - Da Nang 50.000.000.000 50.000.000.000

Dtr an KDT My Dinh - Me Tri 12.641.057.249 11.946.838.375

Cac dkr an khac 1.980.810.018 898.783.338

15. Thue va cac khan phai nap nha ntrok 30/6/2013 01/01/2013 VND VND

Thue thu nhdp doanh nghiep 63.442.209.512 65.442.209.512

Thue thu nhdp ca nhan 8.864.245.110 8.548.545.630

Cac khoan phi, le phi va cac lchoan phdi nap khac 81.818.182 81.818.182

TOng cong 72.388.272.804 74.072.573.324

16. Chi phi phai tra 30/6/2013 01/01/2013 VND VND

Chi phi lai vay phai tra 646.700.788.945 434.074.265.107

Chi phi phat then ca sot h4 tang du chi dOi yeti ph'an doanh thu da ghi nhan cho du an KDT Nam An Khanh 26.522.982.600 111.736.012.321

Trich tuft chi phi xay dung du an KDT My Dinh - Me Tri 18.082.950.390 20.576.482.449

Trong do

16

01/01/2013 VND

695.795.585.307 148.562.910.000

13.084.244.056 24.000.000.000 11.048.621.979

159.325.106.500 170.165.852.200

1.241.822.577 (-c;

1.727.582.198 ,z)F%.

1.231.392.06 1 (I?

KHl

1.229.592.878.910

olui

3.409.762.033

CONG TY CO PHAN DAU PHAT TRIEN DO Tilt BAO CAO TAI CHINH RIENG

VA KHU CONG NGHItP SONG DA Quf, H nam 2013

Dja chi: Tang 15-16-17-18, toa nhA HH3, Khu DO thj my Dinh - Me Tri, xa My Dinh, Tir Liem, HA Ni

Tel: (84-4) 3768 4503 Fax: (84-4) 3768 4029

BAN THUYET MINH BAO CAO TAI CHINH RIENG QuST II nam 2013

- Trich truac chi phi hoan thien kh6i van phong ctia t6a nha HH3 12.018.230.466 12.018.230.466

- Trich :mac chi phi hoan thin khai cho thue ciia rev nha HH3 3.145.481.769 3.555.633.828

- Trich truoc cong trinh xay dung khu TT1 1.317.852.687 1.317.852.687

- Trich fru& cong trinh xay ding tang 1+2 t6a nha CT1 1.601.385.468 3.684.765.468

Trich try& chi phi xay dung du an Nam An Khdnh 6.454.304.885 6.454.304.885

Chi phi phdi tra khdc 1.068.064.393 1.237.360.029

TOng cong 698.829.091.213 574.078.424.791

17. Cac khan phai tra, phai nOp ngin hen khac 30/6/2013 VND

PhAi tra khdc cho cdc ben lien quan 666.541.346.362

Co tirc, lqi nhuan phai tra (*) 148.562.910.000

Phal tit ngan sdch thAnh pha (**) 13.084.244.056 Tang cong ty Tai chfnh Co phan Dau khf Viet Nam (***) 24.000.000.000

Khen thuang phai tra cong nhan vien 11.522.700.000

Tien hqp Mc dau to du an KDT Nam An Khdnh 142.479.959.250

Tien hop tic dau to du an KDT Van La - Van Km 172.550.852.200

Kinh phi cong doAn 1.094.898.277

Tien den bu GPMB du an My Dinh - Me Tri 1.727.582.198

Tien den bu GPMB khu Dang Me 1.231.392.060

Tien den bu GPMB du an Nam An Khdnh 956.894.000

Cdc khoan phAi tea, phai nOp khdc (12.085.599.280)

T6ng cong 1.171.667.179.123

(*) Theo Nghj Quyet Dai HOi clang Co d6ng thutmg nien s6 12/NQ-CT-DHDCD ngay 11 thing 4 nam 2011, Dai HOi

clang Co &Mg da th6ng qua phuang an chi tra ca tirc bang tien mat vii tong s6 tien lA 196.533.249.800 clang Viet Nam. Den ngAy 31 thing 3 nam 2013, Ging ty da chi tra ca tirc vii so tien IA 47.970.339.800 clang Viet Nam cho

cdc co &Mg.

(**) Theo C6ng van so 230/UBND-KT cua Uy Ban Nhan dan ThAnh ph6 HA Ni, Cong ty duqc giao thuc hien xay dkmg va ban cdc can hp thuOc dam nguyen 3 oh tda nha CT 9, Khu DO thj My Dinh - Me Tr] vA phan lqi nhu.n thu duoc phai nop lai ngan sach nha. nuac. Cong ty da tam tinh phan lqi nhu4n phai nop lai IA 13.084.244.056 clang Viet Nam.

(***) Day IA khoan tien thanh todn cho C6ng ty theo hqp clang chuyen nhuqng so 06/PVFC-SUDICO gift Cong ty va. Tang Cong ty Tai chinh Co phan Dau khf Viet Nam ye viec chuyen nhuqng 2.000.000 ca phieu cua C6ng ty Co phan Quan ly Qu5 Dau to Tai chinh Dau khf.

18. Vay va nq dai han

Trdi phieu phat hAnh - NH Co phan K$, thuang Viet Nam (*) Vay dai han NH TMCP Hang Hai - CN Eking Da Vay clAi han NH TMCP Viet A Nq dai han khdc TOng cong

(*) PHI hanh trdi phieu theo Hcrp (tang dot mua trdi phieu so 012011/TCB-SJS ngay 01/09/2011 cho Ngan hang Thucmg mai Co phan Ky thuang Viet Nam. Tien thu ducc tar dqt phat hAnh trai phieu duqc sir dung de trien khai dir an Nam An Ithdnh. Thin han cua trdi phieu la 3 nam, lai suat 22,5% mot nam (6 thing dieu chinh 1 Ian). Cdc ky tiep theo duqc tinh bang lai suit tha not theo iai suat tiet kiem tra sau ky hp 12 thing (niem yet) dm HO so

Techcombank cong theo mire phi 6%/nam.

30/6/2013 VND

01/01/2013 VND

700.000.000.000 700.000.000.000 550.000.000.000 550.000.000.000 282.000.000.000 384.000.000.000

24.000.000.000 1.556.000.000.000 1.634.000.000.000

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1.000.000.000.000 1.000.000.000.000 1.000.000.000.000

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VND VND

Van du fir ctia chti ser hum V6n g6p dau Icy VOn gap tang trong ky V6n g6p giam trong ky V6'n g6p cu6i ky C6 tire, lqi nhu4n dA chia

19.4 Co phieu

100.000.000 100.000.0 /00.000.0

958.060:G1.Y 958.0661A •

99.041.94 e si;i- •

99.041.94

100.000.000 100.000.000 100.000.000

958.060 958.060

99.041.940 99.041.940

CONG TY CO PHAN DAU TI! PHAT TRIEN DO THJ BAO CAO TAI CHiNH RIENG

VA ICHU CONG NGHICP SONG DA Qt# II Wm 2013

Dja chi: Tang 15-16-17-18, toa nha HH3, Kim D6 thj My Dlnh - Me Tri, xA My Dlnh, lir Liem, Ha N6i Tel: (84-4) 3768 4503 Fax: (84-4) 3768 4029

BAN THUYET MINH BAO CAO TAI CHINH RIENG

Qt4 II nam 2013

19.3 Cac giao djch ve von vOi cac chu s& ham va phan ph6i di ttic, chia Ipti nhu'an

Qt4 II nam 2013 Qt4 II nam 2012

VND VND

SO lacing c6 phieu clang Icy phat hanh SO Itrqng co phieu da ban ra cong chung

- Co phieu pho thong - Co phiiu fru ddi SO lacing co phieu dtrqc mua lai

- Cdphiau pha thong - Co phieu Ull clai SO lacing phieu clang km hanh

- Cdphiju phd thOng

- Cophiju

- Menh gia phieu clang km hanh: 10.000 deng

19.5 Cfic quy cua cong ty

30/6/2013 01/01/2013

VND VND

Quy dau to phat trien

Quy di; phang tai chinh Quy khac thuec v6n chu sa hau

652.367.829.071 93.492.764.993

7.523.041.519

652.367.829.071 93.492.764.993

7.523.041.519

19

'Ping cong

20. Doanh thu

20.1 Doanh thu ban hang va cung cap djch va

Tting doanh thu

Trong do Doanh thu ban hang va cung cap djch vu

Cfic khoan giam tra doanh thu

Giam gia hang ban Doanh thu thuan

Trong ck5 Doanh thu thuan ban hang va cung cap djch vu

20.2 Doanh thu host dOng tai chinh

753.383.635.583 753.383.635.583

Qt4 II nam 2013 VND

Qt4 II nam 2012 VND

91.216.635.753 -1.932.094.869

91.216.635.753 (1.932.094.869)

(1.894.093.468) 91.216.635.753 (3.826.188.337)

91.216.635.753 (1.932.094.869)

Quf II nam 2013 Quj, II Dam 2012

39.060.250.560

16.539.146.251

55.599.396.811

(7.074.545.455) 7.104.178.623

29.633.168

Quf II nam 2013 Qu, II nam 2013,E

VND VNA

9.120.315.622 52.690.107.846/

9.120.315.622 52.690.107.846

Quf II nam 2013 Quf II nam 2012

VND VND

CONG TY CO PHAN DAU PHAT TRIEN DO TIM BAO CAO TAI CHINH RIENG

VA KHU CONG NGHItP SONG DA Qzo, II nam 2013

Dia chi: ling 15-16-17-18, toa nha HH3, Khu Do thj My Dinh - Me Tri, xa My Dinh, Tir Liem, Ha NO Tel: (84-4) 3768 4503 Fax: (84-4) 3768 4029

BAN THUYET MINH BAO CAO TAI CHiNH RIENG Quf H nam 2013

VND VND

Lai tier' giri 148.117.275

Co tirc, lqi nhuan dtrqc chia 262.997.000

Lai trai phieu, cho vay 597.117.287

Doanh thu hoat ding tai chinh khac

Tong cling 1.008.231.562 4.664.794.722

21. Gia von hang ban va dich vy cung cap Quf II nam 2013 Quf II nam 2012

VND VND

433.748.185 3.747.600.000

483.446.537

Chi phi ha tAng khu thap tang du an Nam An Khanh Chi phi ha tAng khu thAp tang du an My Dinh - Me Tri

Gia yen cua dich vu CIA cung cap

Tong cung

22. Chi phi tai chinh

Trich lap du phong giam gia cac khoan d&u to tai chinh dai han

Lai vay

Tong cung

23. Thu nhAp khac va chi phi khfic

Thu thanh ly tai san 325.950.000

Chi phi khac 4.914.776.607

TOng cung 4.914.776.607 325.950.000

23. Thue thu nhAp doanh nghik'p

Thue thu nhap doanh nghiep ("TNDN") Ap citing cho Cong ty nhu sau:

Thue sat TNDN cho Cong ty la 25 % lqi nhuan chiu thue.

Cac bao cao thue cua C6ng ty se chiu sir kiem tra dm co quan thue. Do viec Ap citing luat va cac qui djnh ve thue c6

the dtrqc giai thich theo nhieu cach khac nhau, se thue duqc trinh bay tren cac bao cao tai chinh rieng quy II c6 the

se bj thay doi theo quyet djnh cad ding dm co quan thue.

Cong ty &Km phep chuyen cac khoan 18 tinh thue sang lcy sau de ba trir vOi lqi nhuan thu duoc trong yang 5 nam ke hY nam phat sinh khoan 18 d6. Tai ngay ket thitc Icy ke town nam 2012, C6ng ty c6 cac khoan 10 luy ke vai tong gia trj

la 341.776.877.460 ding c6 the sir citing de bu talc veri lqi nhuan phat sinh trong tucmg lai. Den ngay 30/6/2013 Cong ty da chuyen 18 cac nam tru6c. Cu the nhu sau:

CO the chuyen Nam phat sinh 18 den nam La tinh thue

2011 2016 49.524.677.786

2012 2017 292.252.199.704

DA chuyen to den ngay 30/6/2013

28.097.890.581

Chua chuyen to 4i ngay 30/6/2013

21.426.787.205

292.252.199.704

Dan vi tinh: VND

20

CONG TY CO PHAN DAU TU. PHAT TRIEN DO THj BAO CAO TAI CHiNH RIENG

VA KHU CONG NGHItP SONG DA Qu..) II nam 2013

Dia chi: TAng 15-16-17-18, toa nha HH3, Khu Do thi My Dinh - Me Tri, xa My Dinh, 'Th• Liem, Ha Nei

Tel: (84-4) 3768 4503 Fax: (84-4) 3768 4029

BAN THUYET MINH BAO CAO TAI CHINH RIENG QuS, II nam 2013

341.776.877.490 28.097.890.581 313.678.986.909

24. Nghiep vy v6i cac ben lien quan

Danh sach cac ben lien quan da co giao dich trong Icy va/hoac co khoan phai thu/phai tra tai ngay ket thec Icy ke town

quy II vai Cong ty:

TOng Ong

STT Ten c ong ty

1 Cong ty Co phin Sudico An Khanh

2 Cong ty Co phan Sudico Ha Long

3 Cong ty Co phan Sudico Mien Nam

4 Cong ty Co phAn Vat lieu Xay dung va D'au to Phat trien Sudico

5 Cong ty Co phAn Dich vu Sudico

6 C6ng ty Co phAn Sudico Hoa Binh

7 Cong ty Co phAn Sudico Mien Trung

8 Cong ty TNHH MTV Sudico Tien Xuan

9 Cong ty Co phAn Song Da 19

10 Cong ty Co plan Tu van Sudico

11 C6ng ty Co phAn DAu to BAt deng san & Thucmg mai Thang Long

Moi quan he Cong ty con

C6ng ty con Cong ty con

Cong ty con

Cong ty con

Cong ty con

Cong ty con

Cong ty con

C6ng ty lien ket

COng ty lien ket

Cong ty lien ket

12 Cang ty Co phAn xay dung Sudico

13 T6ng cling ty Song Da

NhOng giao dich trong yeu cea Cong ty vii cac ben lien quan trong IcY bao g6m:

Cong ty lien ket

Co long

Ben lien quan

Cong ty Co phAn Sudico An Khanh

Cong ty TNHH met thanh vien Sudico Tien Xuan Cong ty Co phAn Sudico Ma Binh C6ng ty Co phAn Sudico Ha Long

Ong ty Co phAn Sudico Mien Trung

C6ng ty Co phan Sudico Mien Nam Cong ty Co phAn Vat lieu Xay dtmg va DAu to Phat tri6n Sudico

Cong ty Co phAn (Lich vv Sudico

Cong ty Co phAn xay dung Sudico

Nei dung nghiep vv

CAp von chi lucmg Thanh town tien phi dich vv Chuyen tra tien vay

Gan trtr teen thue van phong Nhan nq phi quan ly van hanh

C'Ap von chi ltrcmg Cap von chi ltrcmg CAp von chi ltrcmg

CAp V& chi lucmg Thanh town phi quan ly, dich vv

Phi quart ly theo hqp ding Phi dich vu thu hO Thanh town hqp (tong thi ding

Dan vi tinh: VND

Gia tri

1.507.000.000

500.000.000 974.000.000

187.968.000 220.890.000 697.000.000 473.385.000 305.000.000

369.000.000

1.000.000.000 6.149.554.650 2.615.190.440 1.500.000.000

Cdc clieu kien va claw khotin caa cac giao dich vai cac ben lien quan

Cong ty ban hang/cho thue cho cac ben lien quan theo mut gia ban/thue niem ytt thong thuOng.

21

BAO CAO TAI CHINH RIENG QuyII ncm2013

CONG TY CO PHAN DAU PHAT TRIEN DO THI VA KHU CONG NGHIV SONG DA Dja chi: Tang 15-16-17-18, toe nha HH3, Khu DO thj my Dinh - Me Tri, xa My Dinh, 'M Liem, Ha NO

Tel: (84-4) 3768 4503 Fax: (84-4) 3768 4029

BAN THUYET MINH BAO CAO TAI CHINH RIENG QuST II am 2013

St) du cac khoan phai thu, phai tra tai thai diem ngay 30 thang 6 nam 2013 khong can bao dam, khong co lei suit va se duqc thanh town bang tien. Cho giai don tai chinh quj , II ket thuc vao ngay 30 thang 6 nam 2013, C6ng ty chua trich lap bat dr mat khoan du phong nq phai thu kh6 dei nao lien quan den so tien cac ben lien quan can nq Cong ty (31 thang 12 nam 2012: 0). Viec danh gia nay dtrqc thkrc hien cho m6i nam th6ng qua viec kiem tra tinh hinh tai chinh cua ben lien quan va thj tnrang ma ben lien quan dO hoat

vao ngay kit iliac 141 ki town quY II, cac khocin phcii thu va phai tra veri cac ben lien quan nine sau:

Cac ben lien quan

Cdc khodn phdi thu khdc Tang tong ty Song Da Cong ty Co phan Sudico An Khanh

C6ng ty Co phan Sudico mien Trung Cong ty Co phan Sudico Mien Nam

C6ng ty Co phan Sudico Ha Long

Cong ty Co phan Sudico Hoa Binh Cong ty Co phan Vat lieu xay dung va Dau tu Oat trien Sudico

Phdi thu khdch hang C6ng ty Co phan tu van Sudico COng ty Co phan SOng Da 19

C6ng ty CP Dau hr BDS va TM Thang Long

Trd Mr& cho ngudi bdn C6ng ty Co phan Sudico An Khanh

Ti' nghien cfru PTCN xay dung - Cty CP Ging ty Co phan Djch vu Sudico

Cong ty Co phan tu van Sudico Cong ty Co phan Vat lieu xay dkmg va Dau tu Oat trien Sudico

Phdi Ira khdc COng ty Co phan Sudico An Khanh

Ging ty TNHH MTV Sudico Tien Xuan

C6ng ty Co phan Sudico Mien Trung

NOi dung nghiksp vu

Tien lei vay Cho vay CCDC nhan tir San GDBDS Cho vay C6ng nq ban giao Cho vay Cong NI ban giao Cho vay Cho vay

Cho vay

Cho thue kios Cho thue kios

Phai thu chuyen nhuqng &at da cO ha tang du an KDT Nam An Khanh

Phi tu van + Phi bao ye mat bang

Sudico An Khanh Phi chinh trang Khu do thj Chang than can hO CT1 Phi tu van

Tien thue xe oto

Phi ay quyen Quy khen thuong phiic lqi GOp yen hqp tac dau tu Quy khen thuang phiic lqi Phai tra tien hqp tac dau tu

Vay Quy khen thuang phuc lqi

30/6/2013 VND

3.956.250.000 17.188.888.000

32.640.000 867.385.000

39.362.235.613 3.658.468.670

19.950.927.344 8.867.916.208

40.000.000

1.557.123.000 ol 3

95.481.833.835 CON Co' F

TU of DO T

484.070.400 CON

3.276.504.000 SON 'sm .

3.206.000.000

6.966.574.400

1.764.610.256 149.431.500 990.368.000 100.000.000 420.000.000

99.000.000

3.523.409.756

21.224.135.936 12.034.500.000

413.864.380.000 6.965.208.000 1.600.000.000

197.826.000.000 508.800.000

22

CONG TY CO PHAN DAU TI! PHAT TRIEN DO THI BAO CAO TA! CHINH RIENG

VA KHU CONG NGHI$P SONG DA Dia chi: Tang 15-16-17-18, tod nha HH3, Khu DO Tel: (84-4) 3768 4503 Fax: (84-4) 3768 4029

Qui, II Wm 2013

thj My Dinh - Me Tr], xa My Dinh, "Th• Liem, HA NOi

BAN THUYET M INH BAO CAO TAI CHiNH RIENG Quf II nam 2013

Thanh town hq tien sir dung dat va thue GTGT cho COng ty Sudico Quy khen thuang phac lqi Chi phi tra h0 COng ty Phi djch vµ quAn 19 vAn hanh sau dau tu

CAc khodn khdc Cap quy khen thuang phuc lqi

Cap quy khen thuang phac lqi Cap quy khen thuang pinic lqi Tien Ijch Tien chi phi DHDCD bat thuang nam 2012

COng ty Co phan Sudico Haa Binh

Cong ty Co phan Sudico Ha Long

Cong ty CP Dan tu BDS va TM Thang Long COng ty Co phan Sudico Mien Nam Tong cong ty Song Dd

2.576.481.063 3.137.300.000 1.664.615.000 1.195.270.000 1.004.032.308

500.000.000

66.700.000 2.004.200.000

82.121.255 287.602.800

666.541.346.362

Phdi trd ngtrdi bdn COng ty Co phan Djch vv Sudico

Cong ty Co phan to van Sudico COng ty Co phan Sang Da 19 Using ty Co phan xay dung Sudico CN djch vv - Cong ty Co phan Sudico An Ithanh

C6ng ty Co phan Sudico An KhAnh

Phi djch vv Thi cong du an Bac dutmg Tran Hung Dao Haa I Thi cong du an Nam An KhOnh Thi cong du an My Dinh - Me Tri Phi tu van Thi cong du an Nam An Ithanh Thi cong du an My Dinh - Me Tri

17.204.213.707 1.451.255.854

97.799.760 19.932.669

2.294.390.217 2.730.453.541

11.358.495.4561 T ri 4.14

T TRl 389.373.9001! VA

1.604.134.9521 Nkill 3

37.150.050.056—DA

25. Myc dich va chinh sfich quan 19 raft ro tai chinh

Ng phai tra tai chinh cua Cong ty chu yen bao gam cac khoan vay va nq, cac khoan phdi tra ngutyi ban va cac khodn phai tra khae. Mvc dich chinh cfm nhang khodn nq phdi tra tai chinh nay ld nham huy dOng nguan tai chinh phvc vv cat hoat dOng caa Cong ty. COng ty c6 cac khoan cho vay va cac khoan phdi thu khAc, phdi thu khdch hang va cac khoin phai thu khac, tien mat va tien giri ngan han phOt sinh true flap tir hoat dOng cua Cong ty. Cong ty Ichong nim gift hay phOt hanh cong cu tai chinh phai sinh.

COng ty c6 rui ro thj trutmg, rui ro tin dung va rid ro thanh khodn.

Nghiep vu quan 19 rui ro la nghiep vv khong the thieu cho town b0 hoat dOng kinh doanh cua COng ty. Cong ty da xay dung he thong kiem soat nham dam bao su can bang a mirc hqp 19 gitta chi phi rai ro phAt sinh va chi phi quAn

ro. Ban Tang Gam ct6c lien tvc theo doi quy trinh quan ly rui ro cua C6ng ty de dam bdo su can bang hqp ly

gifta raj ro va kiem sok rai ro.

Ban Tang Gam dOc xem xet va thong nhat Ap dktrig cac chinh sach quan 19 cho nhang raj ro noi ten nhu sau.

Rdi ro thi triton

Rai ro thj twang la rai ro ma gia tri hqp 19 dm cac lung tien trong ttrcmg lai cua mOt cong cu tai chinh se bien dOng

theo nhCmg thay d6i cua gid thi tnrtmg. GiA thi trutmg c6 bOn loci rui ro: rui ro tai suat, rui ro tien te, rai ro gia hang

haa va rai ro ve gia khat, ching han nhtr raj ro ve gia ca phan. Cong cu tai chinh bi anh huang btri rui ro thj tnr?mg

bao gam cat khoin vay ya nq, tien giri, cac khodn dau tu sarr sang a ban .

Cac phan tich dO nhay nhu duqc trinh bay duai day lien quan den tinh hinh tai chinh cua C6ng ty tai ngdy 31 thang 3

nam 2013 va ngdy 31 thOng 12 nam 2012.

23

CONG TY CO PHAN DAU Ti! PHAT TRIEN DO Tiff BAO CAO TA! CHINH RIENG

VA KHU CONG NGHICP SONG DA Qu.), II Wm 2013

Dia chi: Tang 15-16-17-18, toa nha HH3, Khu D6 thj My Dinh - Me Tr% xl My Dinh, Tir Liem, Ha Nei Tel: (84-4) 3768 4503 Fax: (84-4) 3768 4029


Cac phan tich de nhay nay da duoc lap tren ca sa gid trj cac khoan nq thuan, tj, le giita cac khoan nq c6 lAi suit co

djnh va cac khoan nq c6 iai suit tha not va ty le tucmg quan gifra cac ding ca tai chinh c6 gac ngoai to la kh6ng thay

dd. KW firth town cac phan tich de nhay, Ban Tang Giam dac gia djnh rang:

DO nhay dm cac khoan mac ten bang can doi ke todn lien quan den cac cong cv nq sin sang de ban;

DO nhay cita cac khoan mac c6 lien quan trong bao cao ket qua hoat deng kinh doanh bj anh htrang beri cac thay doi trong gia djnh ye riti ro thj twang tucmg Ung dua tren cac tai san va nq phai tra tai chinh ma COng ty nam gia tai ngay 30 thing 6 nam 2013 va 31 than 12 nam 2012.

Rtii ro ldi suit

Riti ro tai suit la !Ili ro ma gid trj hqp 15, hoac cac luting tien trong ttrcmg lai cita met ding cv tai chinh se Wen deng theo nhang thay deli dm lai suit thj truing. Riti ro thj truing do thay doi Ili suit dm Cling ty chit yeu lien quan den tien va cac khoan den giii ngin han dm C6ng ty. Day la cac khoan dau to ngan han va khong &roc Cong ty nam gift

nham mac dfch thu lai tir stir tang len trong gid tri.

Cong ty quan 15, riti ro tai suit bang cach phan tich tinh hinh canh tranh tren thj trutmg c16 c6 duqc de iai suit c6 lqi

cho mac dfch dm Cong ty va van nam trong giai han quanly rid ro dm minh.

DO nhay cal voi lili suit

Cong ty khong dux hien phan tich di) nhay doi vii iai suit cho giai doan tai chinh quy II nam 2013 vi phan Ian chi

phi Ili vay dm cac khoan vay trong giai doan nay dang duqc van hOa vao cac du an.

Rai ro ngogi to Cong ty c6 rill ro ngoai to do thuc hien mua va ban hang hod bang cac dam vi tien to khdc yeti dang lien ke toan dm C6ng ty nhtr dtrqc trInh bay trong Thuyet minh sa 2.4. Cong ty quan 15 , raj ro ngoai to bang cach xem xet firth hinh

thj twang hien hinh va du kien khi C6ng ty lap ke hoach mua va bdn hang has trong Prong lai bang ngoai te, ngoai

trir viec tang t l'e phong ngUa rid ro. Cong ty khong sir clang bat 1(51 cong cv tai chinh phai sinh de phOng ngih riti ro

ngoai to cita minh.

D'el nhgy did val ngogi te Clang ty kh6ng thuc hien phan tfch de nhay doi yeti ngoai to cho giai (loan tai chinh quy II nam 2013 vl cac khoan

mac tien to c6 gac ngoai to la kh6ng clang ke.

Rfii ro vi gid a phi&

Cac co phieu da niem yet va chua niem yet do Cong ty nam gift bj anh huang bai cac rill ro thj tnrOng phat sinh tir tinh khong chic chin ve gid trj Prong lai oh ca phieu dau tit. Cong ty quan ly gid riti ro ye gid ca phieu bang cach thiet lap han mire dau to vao co phieu. HOi dang Quan trj dm C6ng ty ding xem xet va phe duyet town be cac quyet

djnh du to vao ca phieu.

Rai ro 4 gid hang hoa Cong ty c6 raj ro ye gia hang has lien quan den chi phi phat trien dal va xay dtmg co sa ha tang/cong trinh. C6ng ty

quan 15, riri ro nay thong qua viec theo dOi chat the cac thOng tin va tinh hinh c6 lien quan cita thj tru&ng bat dOng san. Cong ty chua sir clang cac cong cv phdi sinh dam bao de phong ngUa riri ro ye chi phi phat trien da't va xay dtmg

co sa ha tang/cong trinh.

Rai ro tin dyng

Rid ro tin clang la rill ro ma met ben tham gia trong met ding ca tai chinh hoac hop dang khdch hang khong thuc hien cac nghia va oh minh, din den ten that ve tai chinh. Cong ty c6 rill ro tin clang ttl• cac hoat deng san xuat kinh doanh dm mirth (chit yeu doi vii cac khoan phai thu khach hang) va tir hoat deng tai chinh dm mirth, bao gem tien

gir. i ngan hang, nghiep va ngoai hai va cac ding cv tai chinh khdc.

Phdi thu khdch hang

24

Ha Na'i, ngay/P-f thong 8 nam 201 CONG TY CO PHAN DAU Tu. PHAT TRIEN DO THE

VA KHU CONG NGHICP SONG DA Tang Om clac Cong ty

oNG GIAM DOC CONG GIAM D

NgirOi lap Ke toan trUbng

Nguyen Thi Qu'ynh Iran Vit Dung

rii/b Fle't

CONG TY CO PHAN DAU TU. PHAT TRIEN DO T11! BAO CAO TAI CHINH RIENG VA KHU CONG NGH1CP SONG DA Qu)II nam 2013 Dia chi: Tang 15-16-17-18, toa nha HH3, Khu D6 thi my Dinh - Mg Tri, xd My Dinh, Tir Liem, Ha NOi Tel: (84-4) 3768 4503 Fax: (84-4) 3768 4029

BAN TITUYET MINH BAO CAO TAI CHINH RIENG Quj, II nam 2013

Cong ty quan 151 rui ro tin dung khach hang thong qua cac chinh sach, this tuc va quy trinh kigm sodt cua C6ng ty co lien quan dgn vigc quan ly rui ro tin dung khach hang.

Cong ty thuang xuyen theo &Si cac khoan phai thu khach hang chtra thu duqc. D6i vai cac khach hang ten, Cong ty thuc hign xem xet su suy giam trong chAt Wong tin dung cua timg khach hang tai ngay lap bdo cao. Tren co sa nay va vigc cac khoan phai thu khach hang dm Cong ty c6 lien quan dEn nhigu khach hang khac nhau, rui ro tin dung kh6ng bi tap trung clang kg vao mOt khach hang nhat dinh.

Ti'dn girl ngon hang

Cong ty chit ygu duy tri so tien giri tai cac ngan hang ducic nhigu ngueri bigt dgn er Vigt Nam. RIM ro tin dung di vai so du tien giri tai cac ngan hang duce quan bai 136 phan ngan guy C6ng ty theo chinh sach C6ng ty. Rui ro tin dung Vol da Cong ty doi vai cac khoan muc trong bang can dOi ke todn tai moi kjr lap bdo cdo chinh la gia tri ghi s6. Cong ty nhdn thay mac dO tap trung rui ro tin dung doi vai den giri ngan hang la thap.

Rui ro thanh khoan

Rui ro thanh khoan la rui ro Cong ty gap kh6 khan khi thkrc hien cac nghia vu tai chinh do thigu von. Rui ro thanh khoan cua COng ty chit yeu phat sinh tit vigc cac tai san tai chinh va no phai tra tai chinh c6 cac thtri diem dao han lech nhau.

Cong ty giam sat rui ro thanh khoan thOng qua vigc duy trl mOt lugng tien va cac khoan vay ngan hang 6 mirc ma Ban Tang Giam dOc cho la dit dd dap (mg cho cac hog dOng ctia 0:Mg ty va de giam thieu anh hutrng cua nhOng bien dOng ve !ding tien. Tai son dam boo

C6ng ty khong nam gia• tai san dam bao cua mOt ben khdc vao ngay 30 thong 6 nam 2013 va ngay 31 than 12 n 2012.

25

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my my Dinh, Tir Liem, HA Nei BANG CAN DOI KE …static2.vietstock.vn/data/HOSE/2013/BCTC/VN/QUY 2/SJS...C.TY CP DT PT DO THJ VA KCN SONG DA Tang 15-16-17-18, tea nha HH3, KDT my Dinh