tổng công ty cổ phần xuất nhập khẩu xây dựng việt nam vinaconex báo cáo tài chính đã được kiểm toán cho năm tài chính kết thúc ngày 31 tháng 12 năm 2010

Xdy
nheing giá

nhang tthc mo-
TONG CONG TY CO PHAN
XUAT NHAP KHAU VA XAY DUNG VIET NAM
Bão cão
tai chinh (15 duvr ki4m town
Cho
nám
tai
chinh kê't
Mac
ngby 31 thãng 12 nárn 2010
TONG CONG TY CO PHAN XUAT NHAP KHAU
VA XAY KING VIET NAM
BAO CÁO TAI CHINH
fa MAX KIEM TORN
Cho
nAin
tai chinh ket thtic
ngay 31 thAng 12 näm 2010
II
II
II
II
Ii
TONG CONG TY CO PHAN XUAT NH ,AP KHAU VA XAY DUNG VIET NAM
TOa nha Vinaconex, 34 Lang Ha,
Quail Bong Da, thanh phO Ha NOi
MVC LUC

NO! DUNG

TRANG
BAO CAO CUA BAN TONG GIAM DOC

2 - 3
BAO CAO KIEM TOAN

4 - 5
BANG CAN DOI Kt TOAN

6 - 7
BAO CAO KET QUA HOAT DONG KINH DOANH

8
BAG CAO LUU CHUYE,
'
N TIÉN

9 - 10
11 -42
THUYET MINH BAO CAO TAI CHiNH
TONG GONG TY CO PHAN
XUAT NHAP KHAU VA XAY DUNG VIET NAM
Xsy
nhCmg gia tri, dung nhiing
tick
ma
BAO Cik0 CUA BAN TONG GIAM DOC
Ban TOng Giam d6c T6ng COng ty Co phan Xuat nhap khAu va Xay dung Viet Nam (goi tat la "Tong COng ty")

de trinh bao cao nay ding vOi bao cao tai chinh cua TOng COng ty cho nam tai chinh két thdc ngay 31 thang 12
nam 2010.
HOT BONG QUAN TRI VA BAN TONG GIAM DOC
Cac thanh vien cda HOi ding Quart tri va Ban T6ng Giam d6c Tting COng ty da dieu hanh T'Ong COng ty trong
nam va den ngay lap bao cao nay
Om:
HOi Alta Quart tri
Ong Nguyen Van Tuan

Chit tich
Ong Hoang Nguyen Hoc

Thanh vien
Ong Nguyen Thanh Phuang

Thanh vien
Ong Trinh Hoang Duy

Thanh vien
Ong To Ngoc Thanh

Thanh vien
Ong Hoang Anh Xuan

Thanh vien
Ong Nguyen Manh Hang

Thanh vien
Ong Nguyen Thieu Quang


Thanh vien
Ong Phan Minh Tuan

Thanh vien
Ban Tone Giam dOc
Ong Nguyen Thanh Phuang

TOng Giam dec
Ong Nguyen Dinh Thiet

PhO Tong Giam dOc
Ong Doan Chau Phong

PhO Tong Giam doe
Ong VII Quy Ha

Ph6 Tong Gidm doe
Ong Nguyen Huy
TuOng

PhO Ring Giam doe
Ong Nguyen Ngoc Dip

PhO Tong Giam doe
Ong Mai Long

PhO Tong Giam dOc
Ong Wang COng San

PhO T6ng Gidm d6c

TRACH NHIEM CUA BAN TONG GIAM DOC
Ban TOng Giam die Tong COng ty cO trach nhiem lap bao cao tai chinh hang 'lam phan anh mot cach trung dive
va hop ty tinh hinh tad chinh ding nhu ket qua hoat ding kinh doanh va tinh hinh lun chuyen tien to cda TOng
COng ty trong nam. Trong viec lap cac bao ca.() tai chinh nay, Ban Tang Giam dOc dugc yéu cau phai:
Lua chon cac chinh sach ke toan thich hop va ap dung cac chinh sach do mot cach nhat quan;
Boa ra cac xOt doan va uOc tinh mot cach hop ly va than trong;
Neu ro cac nguyen tac ke toan thich hop có dugc tuan thd hay khOng, co nhang ap dung sai le"
,
ch trong yeti
can dugc cong bO va giai thich trong bao cao tai chinh hay khOng;
Lap bao ca.() tai chinh ten co sO hoat Ong lien tuc trd truOng hop khOng the cho rang TOng COng ty se tiep
tuc hoat Ong kinh doanh; va
Thiet ke va thuc hien he th6ng kiem sat *1)0 mot cach hdu hieu cho muc dich lap va trinh bay bao cao tai
chinh hop ly nham han che rui ro va gian lan.
Ban TOng Giam d6c TOng COng ty chiu trach nhiem dam bao rang s6 ke toan dugc ghi chep mot cachphii hop de
phan anh mot cach hop ly tinh hinh tai chinh cua Tong COng ty 6 bat ky thai diem na
g
va dam bao rang bdo cao
tai chinh Man thu cac Chuan mac KO toan Viet Nam, He thOng
KO
toan Viet Nam va cac guy dinh hien hanh cg
lien quan tai Viet Nam. Ban TOng Giam dOc ding chiu trach nhiem dam bao an toan cho tai sari cila Tong COng
ty va thuc hien cac bien phap thich hop de ngan chan va phat hien cac hanh vi gian lan va sai pham khac.
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TONG
CONG TY CO PHiN
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VIET NA
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Mann Pluming
Tong Giám dOc
TONG
LONG
TY
CO
PHAN
XUAT
NHAP KHAU VA XAY DUNG VIET
NAM
ly nlifmg
gia
td, dung nhang uric ma
BAO CAO CUA BAN TONG GIAM DOC (Tiep theo)
Ban Tong Giant d6c xac nhan rang T6ng COng ty da tub thn cdc yëu cau au trén trong viec lap brio coo tai
chinh.
Thay mat N/a dai dien cho Ban T6ng Gidm d6c,

Ngay 28 thong 3 nom 2011
Deloitte.
C6ng ty TNHH Deloitte Viet Nam
Tang 12A, T6a nha Vinaconex
34 Lang hl?, Quan DOng Da,
Ha NO
l
i, Mat Nam
Tel : +84 (0)4 6288 3568
Fax: +84 (0)4 6288 5678
www.deloitte.com/vn
So:

/Deloitte-AUDHN-RE
BAD
O)
KIEM TORN
Kinh

Cãe
co
dOng
Hoi dOng QuAn tri vä Ban Tong Giäm
,
d6e
T6ng COng ty CO phfin Xuat nh4p khfiu va Xfiy dung Viet Nam
Chung tOi da kiem town bang can d6i ke toan tai ngay 31 thang 12 ndm 2010 ding v6i bdo cao ket qua hoat dOng
kinh doanh, bdo cao luu chuyen tien to cho ndm tai chinh ket thdc ding ngay va thuyet minh bdo cao tai chinh
kern theo (goi chung la
"

M
D
cao tai chinh") din Tong COng ty Co phan Xuat nhap khau va Xay dung Viet Nam
(goi tat la "TOng COng ty"), to trang 6 den 42. Bdo cao tai chinh kern theo khOng nhdm phan dnh tinh hinh tai
chinh, ket qua hoat d6ng kinh doanh va tinh hinh luu chuyen tien to theo cac nguyen tdc va th6ng le ke toan duoc
chap nhan chung tai cac nude khdc ngoai Viet Nam.
TrAch nhiem cua Ban Tong Giam dew va Kiem town vien
Nhu dd trinh bay trong bd.° cao dm Ban T6ng Gidm dOc tai trang 2 va. 3, Ban T9ng Giam d6c T6ng COng ty cO
trdch nhiem lap M
D
ca
p
tai chinh. Trâch nhiem cua chling tOi la dua ray kien
y
e cac bdo cao tai chinh nay dkra
tren ket qua cua cuOc kiem town.
Co
so'
cua
v
kien
Cluing tOi da thkrc hien kiem toan theo cac Chuan muc Kiem toan Viet Nam. Cdc Chuan muc nay yeu cau chimg
tOi phai lap ke hoach va thuc hien cong viec kiem toan de dat duoc su dam bdo hop ly rang bdo cao tai chinh
khOng c6 cac sai sot trong yeu. COng viec kiem town bao g6m viec kiem tra, tren co se( chon mau, cac bang chUng
xdc minh cho cac so lieu va cac thOng tin trinh bay tren bdo car) tai chinh. Chfing t6i ding dOng thOi tien hanh
ddnh gia cac nguyen tdc ke toan throe ap dung va Wing uerc tinh quan trong cua Ban T6ng Giant dOc, cling nhu
cach
trinh bay tong gnat cua cac bdo cao tai chinh. Cluing tOi tin tuang rang cong viec kiem town dä cung cap
nhitng co sO hop ly cho y kien cua chting t6i.
Y kien

Theo y
kien cua chUng tOi, bd.° cao tai chinh kern theo da phan anh trung thuc va hop ly, tren cac khia canh trong
yeu, tinh hinh tai chinh cua Tong C6ng ty tai ngay 31 thang 12 ndm 2010 ding nhu ket qua hog dOng kinh doanh
va tinh hinh luu chuyen tien to cho ndm tai chinh ket thric ding ngay, pha hop vOi cac Chuan muc Ké toan Viet
Nam, He thOng Ke toan Viet Nam N/A cac quy dinh hien hanh co5 lien quan tai Viet Nam.
Ch'ing tOi xin luu
Y:
• Th6ng bao s9 19/TB-VPCP ngay 23 thang 02 ndm 2011 dm Van phOng Chinh phu thOng bar)

kien ket
luan cua PhO Thil Wang Chinh phn ve xrr ly tai chinh sau thanh tra viec co phan h6a T6ng COng ty Co phan
Xuat nhap khan va Xay dung Viet Nam" co de cap mot so van de da" duoc neu trong bd
.
° cao cua Thanh tra
Chinh pha. Y kien ket Juan
y
e cac van de nay cO the lam phat sinh cac khoan cong no tiem tang dm Tong
COng ty. Hien tai, TOng COng ty van dang trong qua trinh lam viec, giai trinh vOi cac co quan quan ly Nha
nude co tham
,
quyen
y
e cac not dung lien quan den y kien ket luau cua PhO Thu tuérng Chinh phii. Chi tiet
cua cac van de nay duoc trinh bay tai Thuyet minh sO 30 phan Thuyet minh bdo cao tai chinh
7
COng no tiem
tang. Bdo cao tai chinh cho ndm tai chinh ket thlic ngdy 31 thang 12 ndm 2010 chua bao g6m bat dr dieu
chinh nao lien quan den cac van de neu tren.
Thanh vibn
)IT

II
II
II
I I
13;k0 Cit0 KIEM TOAN (Titp theo)
• Nhu trinh bay tai Thuy6t minh s6 4 phan Thuyet minh bdo car) tat chinh, T6ng C6ng ty ap dung viec ghi
nhan chenh Lech ty gia theo huOrig dan tai ThOng to s6 201/2009/TT-BTC do BO Tai chinh ban hanh ngay 15
thang 10 nam 2009 ("Th6ng to 201"). ThOng to 201 guy dinh viec ghi nhdn cac khoan chenh Lech ty gia do
danh gia lai cac khoan muc tien to cuoi nien dO ke toan co su khac Net so vOi Chudn muc Ke toan Viet Nam
so 10 (VAS1O) "Anh huVrig caa viec thay dOi ty gia hOi dodi". Anh huerng cua viec Tong C6ng ty ap dung
ThOng to 201 den bac, cdo tai chinh cho nam tai chinh ket thhc ngay 31 thang 12 nam 2010 dirgc trinh bay tai
Thuyet minh so 4.
ung

ViiMai Huang
PhO Tong Ginm dew

Kiem town vien
Chang chi Kiem toan vien s6 D.0030/KTV

Chdng chi Kiem toan vier' s6 0897/KTV
Thay melt vci atai dren cho
CONG TY TNHH DELOITTE VIET NAM
Ha NO!, ngay 28 thang 3 nam 2011
TONG CONG TY CO PHAN XUAT NHAP KHAU VA XAY DUNG VIET NAM
Tea
nha
Vinaconex, 34 Lang Ha,

Bao

cao tai
chinh
Quan D6ng Da, thanh ph6 Ha
NO

Cho nam tai chinh k6t tit& ngay 31 thong 12 nam 2010
BANG CAN
POI
Tai ngay 31 thong
TAI
SAN

Ma
KE TOAN
12 n
am
2010
Tk
huy
.

31/12/2010
minh
MAU
SO
B
01-DN
Don vi: VND
31/12/2009
A -

TAI
SAN NGAN
HAN
100
6.648.828.887.376
5.457.514.765.723
(100
=
110+120+130+140+150)
I.
Tiki
va
cac khoan twing
dt
•
ung tier
110
5
1.274.713.542.382
1.198.148.486.656
1. Ti'n
111
423.255.473.863
881.105.986.656
2. Cdc khoan twang throng Wen
112
851.458.068.519
317.042.500.000
II.
Cac khodn

dau tu
•
tai chinh ngiln han
120
50.000.000.000
2.660.000.000
1. Ddu tu ngdn han
121
50.000.000.000
2.660.000.000
III. Cac khoan phai thu ngan han
130
4.072.020.498.348
2.714.987.537.100
1. Phai thu khdch hang
131
1.771.812.513.448
664.819.758.671
2. Tra truec cho ngtrei ban
132
1.065.474.013.401
1.305.172.005.489
3. Mai thu not
1)0
ngdn han
133
1.333.984.791.269
905.389.379.571
4. Cdc khodn phdi thu khac
135

89.293.376.478
33.080.392.452
5. Du phOng cdc khoan phai thu kite dei
139
(188.544.196.248)
(193.473.999.083)
IV. Hang
ton kho
140
6
1.103.028.244.761
1.287.833.758.899
Hang
dm
kho
141
1.105.558.054.005
1.290.363.568.143
Du pheng giam gid hang ton kho
149
(2.529.809.244)
(2.529.809.244)
V.
Tai san ngAn han
khac
150
149.066.601.885
253.884.983.068
29.792.184
1. Chi phi tri truec ngdn han

151
211.522.110
2. Thu GTGT duvc khdu trir
152
7.859.889.984
18.028.705.257
Thu6 va cac khoan khdc phai thu Nha nutc
154
46.930.259.423
40.141.827.990
195.684.657.637
Tai san ngdn han khac
158
7
94.064.930.368
B - TAI
SAN
DAI HAN
200
10.957.351.099.812
11.254.466.327.872
(200
= 210+220+240+250+260)
5.255.583.039.040
I. Cdc khoan
phai thu dai han
210
4.829.091.418.683
5.255.583.039.040
1. Phdi thu

n'ei
b0 dai han
213
8
4.829.091.418.683
II. TM
sin
co
dinh
220
555.076.894.671
679.801.012.926
241.111.076.038
1. Tai san
co
dinh hau hinh
221
9
185.782.094.601
- Nguyen gici
222
251.656.083.770
339.965.342.182
- Gia tri hao man 1u51 Ic'
223
(65.873.989.169)
(98.854.266.144)
2. Tai sin
co
dinh

y
e
hinh
227
10
12.171.243.667
9.791.667
82.500.000
- Nguyen gia
228
12.222.452.000
- Gici tri hao man lug Id
229
(51.208.333)
(72.708.333)
3. Chi phi
xay
dung ca ban de ding
230
11
357.123.556.403
438.680.145.221
III. Wat dOng sin d'au tu•
240
12
457.767.262.400
194.393.568.279
221.079.507.189
- Nguyen gia
241

505.952.527.839
- Gici tri hao man 1u9 lc"
242
(48.185.265.439)
(26.685.938.910)
IV. Cdc khofin dal.' tu
•
tai chinh
dai han
250
13
5.096.826.808.950
5.120.923.938.142
3.997.534.217.336
1. Dau to vao cong ty con
251
3.900.643.333.850
2. Ddu tu
.
vao ceng ty lien k6t, lien doanh
252
1.018.810.616.329
1.050.317.448.559
3. Diu to dai han khdc
258
469.362.719.531
265.326.859.531
4. Du pheng giam gid ddu to tai chinh
dai han
259

(291.989.860.760)
(192.254.587.284)
V.
TM
sin dal
han khac
260
18.588.715.108
3.764.769.485
3.764.769.485
1. Chi phi tra truec dal han
261
14
18.588.715.108
TONG CONG TAI
SAN (270 =
100+200)
270
17.606.179.987.188
16.711.981.093.595
Cac thuy
j
t minh tir trang 11
cle'n
trang 42 la bO' ph(In hop thanh clia boo cao tai chinh
TONG CONG TY CO PHAN XUAT NHAP KHAU VA XAY DENG VIET NAM
T6a nha Vinaconex, 34 Lang Ha,
Qu5n D6ng Da, thanh ph6 Ha N5i
BANG CAN DOI
Tai ngay

NGUON VON
Kt TOAN (Tiep theo)
31 thcing 12 neim 2010
Thuy'et

31/12/2010
Ma so
minh
MAU
SO B 01-DN
Don vi: VND
31/12/2009
A -
NO PHAI TRA (300
= 310+330)
300
13.054.577.542.255
13.314.871.488.187
I.
Ng
.
ngAn han
310
6.062.103.665.229
6.605.480.978.494
1. Vay va no
.
ngan han
311


15
829.919.190.560
1.096.495.095.947
2. Midi tra ngu6i ban
312
314.079.485.392
429.319.416.384
3. Ngueri mua tra ti
g
n tin&
313
3.164.410.322.878
2.983.389.343.430
4. Thu
g
va cac khoan phdi n5p Nha nu6c
314

16
133.217.487.221
114.929.955.698
5. Phal tra ngu6i lao dOng
315
46.328.487.483
43.475.956.584
6. Chi phi phai tra
316

17
305.439.474.952

254.739.479.608
7. Phai tra not b5
317
511.034.171.038
306.662.970.778
8. Mai tra, phai n5p ngan han khdc
319

18
744.477.871.155
1.366.308.425.682
9. Qu'y khen thuang, ph6c
323
13.197.174.550
10.160.334.383
II.
NI7 dai han
330
6.992.473.877.026
6.709.390.509.693
Vay va no' dal han
334

19
6.744.253.167.590
6.477.428.651.197
DI): phOng try cap mat vigc lam
336
1.368.984.733
1.423.626.345

3. Doanh thu chua thuc hien
338
246.851.724.703
230.538.232.151
B -
NGUON VON (400
= 410+430)
400

20
4.551.602.444.933
3.397.109.605.408
I.
V6ii chu
so'
410

20
4.081.867.566.864
2.820.700.091.099
1. VO'n digu
411
3.000.000.000.000
1.850.803.870.000
2. Th5ng du von co phAn
412
355.104.902.000
350.952.370.000
3. Ch
g

nh lgch ty gid h6i clodi
416
(1.300.636.941)
326.948.885
4. Quy dau tu phat trign
417
295.752.292.131
161.046.777.503
Quy du phOng tai chinh
418
63.565.269.013
42.802.116.741
Lai nhu5n sau thu
g
chua phan ph6i
420
368.745.740.661
414.768.007.970
II.
Ngu'On kinh phi vä quj
,
khac
430

20
469.734.878.069
576.409.514.309
1. Ngu6n kinh phi
432
469.734.878.069

576.513.755.970
2. Ngutm kinh phi da hinh thanh TSCD
433
(104.241.661)
TONG CONG NGUON VON
(440 =
300+400)
440
17.606.179.987.188
16.711.981.093.595
Bão cdo (Ai chinh
Cho nam tai chinh k
g
t fink ngay 31 thang 12 nam 2010
0
Nguyen Oil& Ilea
Ke toan tru•O.ng
Cac
thuy
j
t minh
ter
trang I1 cl
j
n trang 42 la V) phOn hop thanh cua bcio cao tai chinh
Ngay 28 thang 3 nam 2011
TONG CONG TY CO PHAN XUAT NHAP KHAU VA XAY KING VIfq NAM
Tea nha Vinaconex, 34 Lang Ha,
Quan D
g

ng Da, thanh ph
g
Ha Nei
BA() CAO KET QUA HOAT BONG KINH DOANH
Cho nam tai chinh Ice't thiic ngay 31 dicing 12 nam 2010
CHI TIEU

Ma
Thuytt
so

minh
2010
MAU
SO
B 02-DN
Dan vi: VND
2009
1. Doanh thu ban hang va cung
cap
*11
vu
01
4.892.871.771.472
3.849.385.426.352
2. Cdc khoan giam trir doanh thu
02
33.898.600
3. Doanh thu thuan Nit ban
hang va cung

cap
10

22
4.892.871.771.472
3.849.351.527.752
dich
vu (10 =
01 - 02)
4. Gia von hang ban va dich vu cung cap
11

23
4.524.913.245.754
3.574.802.999.391
5. Lyi
nhuan
gop vt
ban hang va cung
cap
20
367.958.525.718
274.548.528.361
dich
vu
(20
=
10 - 11)
6. Doanh thu hoat Ong tai chinh
21


24
1.310.543.261.151
802.939.838.443
7. Chi phi tai chinh
22

25
909.585.525.198
581.011.848.191
- Trong &la: Chi phi IX vay
23
478.143.030.189
356.842.992.979
8. Chi phi ban hang
24
8.940.490.452
2.769.793.979
9. Chi phi pan 1f doanh nghigp
25
190.400.666.636
331.893.350.389
10.
Lcri
nhuan (18) thuan tir hoat dOng
30
569.575.104.583
161.813.374.245
kinh
doanh (30 =

20
+ (21 -
22)
- (24 + 25)}
11. Thu nhap khdc
31

26
116.198.208.250
968.631.520.638
12. Chi phi khdc
32

27
84.467.168.901
574.717.368.186
Lcii
nhuan khac (40
=
31
- 32)
40
31.731.039.349
393.914.152.452
T0ng

nhuan

toan truck thud'
50

601.306.143.932
555.727.526.697
(50
=
30
+
40)
15. Chi phi thu
g
TNDN hign hanh
51

28
102.209.132.371
140.464.481.258
16. Chi phi thu
g
TNDN hoan lai
52
Lqi
nhuan sau thu
g
thu nhap doanh
60
499.097.011.561
415.263.045.439
nghi0p (60
=
50 - 51 - 52)
Lai ca ban tr

g
n co phi
g
u
70

29
2.444
2.317
BM) coo tai chinh
Cho nam tai chinh k
g
t thik ngay 31 thang 12 nam 2010
NguyZn Qu0e Hba
town truli.ng
Cac thuy& minh ta
•
trang 11 clA trang 42 la b0 phan hop thanh cua boo Mc
,
tai chinh
TONG CONG TY CO PHAN XUAT NHAP KHAU VA XAY DIXNG VIET NAM
Tea nha Vinaconex, 34 Lang Ha,
Quan D6ng Da, thanh phi Ha Nei
B1'
64.0
CÄO LUI1
CHUYEN
Cho nail? tai chinh k
j
t thtic ngery

CHI TIEU
TIEN TE
31 thcing 12 nam 2010
Ma
s6

2010
MAU
SO B 03-DN
Don vi:
VND
2009
I. LUU CHUYEN TIEN
TU
HOAT BONG KINH DOANH
1.

Lai nhrtrin frit&
thu
g
01
601.306.143.932
555.727.526.697
2.

Didu chinh clto
cac khodn
Khali hao tai sari co dinh
02
35.584.089.405

21.952.400.824
Cac khoan d6
.
ph6ng
03
94.805.470.641
281.329.060.049
Ghi giam tai son co dinh
(27.639.542.189)
(Lai)/Lo chenh lgch ty gid hOi dodi chua thqc hign
04
(11.309.106.378)
326.948.885
(Lai)
to hoat deng dau to
05
(997.890.539.659)
(176.033.409.507)
Chi phi lai vay
06
478.143.030.189
356.842.992.979
3.

moan tie boat Wing kink doanh
trtelic
shay (161
von
hat
d(mg

08
172.999.545.941
1.040.145.519.927
(Tang) cac khoan phai thu
09
(261.638.906.782)
(1.678.842.688.911)
Giam/(Tang) hang ton kho
10
184.805.514.138
(162.974.158.643)
(Giam)/Tang cac khodn phai tra (khong bao g6m lai
vay phdi tra va thu
g
TNDN phai n6p)
11
(469.132.311.686)
2.096.716.452.231
(Tang)/Giam chi phi tra tilt&
12
(14.823.945.623)
4.796.420.574
Ti
g
n lai vay da tra
13
(386.777.671.421)
(496.682.188.882)
Thud thu nhap doanh nghigp d'a nip
14

(127.897.134.674)
(80.538.880.967)
Ti
g
n thu khac

hoat Ong kinh doanh
15
Ti
g
n chi khac cho hoat deng kinh doanh
16
(34.031.073.973)
Ltru chuyen tien thuAn tir hoat d(ing kinh doanh
20
(936.495.984.080)
722.620.475.329
II. LITU CHUYEN TIEN
TU
HOAT BONG DAU TU.
Tien chi de mua sam, xdy dung TSCD va cac tai sari
1.
dai han khdc
21
(289.642.165.857)
(302.597.530.408)
Ti
g
n thu tir thanh ly, nhugng ban TSCD va cac tai sari
2.

dai han khac
22
33.056.363.636
39.080.688.232
Ti
g
n chi cho vay va mua cong cu ngcria cac dun vi
3.
khdc
23
(321.189.338.229)
(87.482.305.000)
Tien thu h6i cho vay, ban lai cac cong cu ng cua don
4.
vi khdc
24
344.758.468.829
300.794.366.206
5.

Ti
g
n chi dau to gep von vac) cac don vi khac
25
(311.226.543.000)
(646.336.376.822)
6.

Tien thu h6i dau to gip
von

vac) cac don vi khac
26
409.280.203.000
169.532.312.500
7.

Thu lai tien gui, lai cho vay va co tirc
27
378.043.698.408
299.162.837.139
Luu chuyen Ben thuAn tir hoat
dOng dau
tu.
30
243.080.686.787
(227.846.008.153)
III. LI.J
.
0
CHUYEN TIEN TU
.
HOAT BONG TAI CHiNH
Ti
g
n thu tir phdt hanh co phi
g
u va nhan von gip cna
1.
cac co dong
31

572.142.112.000
701.904.740.000
2.

Ti
g
n vay ngan han, dai han nh'an dugc
33
3.177.971.144.124
1.106.682.712.881
3.

Tien chi tra ng g6c vay
34
(2.628.480.167.805)
(1.635.278.536.919)
4.

Co tirc cid tra cho cac co clOng
36
(351.652.735.300)
(162.883.327.624)
Ltru
chuyen tien
thuAn tir hoat
d6ng tai chinh
40
769.980.353.019
10.425.588.338
Ltru chuyen tien thuAn trong Ham

50
76.565.055.726
505.200.055.514
Tien
va twang
atrung tien dau nam
60
1.198.148.486.656
692.948.431.142
Tien va ttrung dtrung tien
cu6i nam
70
1.274.713.542.382
1.198.148.486.656
Ccic thuy
j
t minh tir trang
11
cl
j
n trang
42 la
bO phe
.
in hop thanh cria bcio câo tai chinh
Bao ea() tai chinh
Cho nam tai chinh k
g
t th6c ngdy 31 thang 12 nam 2010
TONG CONG TY CO PHAN XUAT NHAP KHAU VA XAY DUNG VIET NAM

Tda nha Vinaconex, 34 Lang Ha,

Bar) ea° tai chinh
Quail Dong Da, thanh phO Ha Nei

Cho nam tai chinh ket thirc ngdy 31 thong 12 nam 2010
BAO CAO LUU CHUYEN TIEN TE (Tiep the())
Cho nam tai chinh ket auk ngay 31 thcing 12 nam 2010
ThOng tin be, sung
cho cac
khan phi
tien te:
Tien dung de mua tai san co dinh va chi phi xdy dung co ban da dang trong nam khOng bao gom so tien 118.391
trieu VND, la so tien dimg de mua them tai san co dinh va xay dung cu ban der dang Oat sinh trong nam ma
chua dugc thanh tan va bao gOm so tien 186.306 trieu VND, la so phdi tra cho tai san co dinh mua trong nam
truck va duoc thanh tan trong nam nay. Vi vay, mot khan tien tuong

dugc dieu chinh tren phan tang,
giam cac khan phai tra.
Tien thu to phat hanh co phieu, nhan von gOp cao cac co (lag trong nam kh'Ong bao Om s
i
c!, tien 581.206 trieu
VND, la so tien khOng thqc gdp bang tien trong nam nay ma dugc bu trir tix khan muc phai tra, phdi nep ngan
han khdc. Vi vay, mot khan tien tuong ung da duoc dieu chinh tren pan tang, giam cac khan phdi tra.
Tien chi tra ng
ge")c
vay trong Wain khOng bao gOm
se)
tien 696.506 trieu VND, Id
s6 tien

khOng thuc tra bang den
trong nam ma dugc bu tris khan muc phdi thu nOi be. Vi vay, mot khan tien tuong Ung da dugc dieu chinh ten
phan tang, giam cac khan phdi thu.
7/effil

Nguyen Thanh Phuong

Nguyen Qutic HOa
Tong Giain dOc

Ke tan truang
Ngay 28 thong 3 nam 2011
Cac thuy& minh ter trang 11 den trang 42 la b0 ph '
an hop thanh czia bao ccio tat chinh
TONG CONG TY
CO
PHAN XUAT NHAP KHAU
VA
XAY DING VItT NAM
Tea nhA Vinaconex, 34 Lang Ha,
Quan Deng Da, thanh phe Ha Nei
THUYET MINH BAO CAO TAI CH1NH
Cdc thuye't minh nay la mot bo phdn hop thanh va can duvc doc ddng thdi vOi bcio cao tat chinh kern theo
1.

THONG TIN KHAI QUAT
Hinh
thac him von
Tong COng ty Co phan Xuat nhap khan va Xay Ong Viet Nam (goi tat la "'Citing C6ng ty"), tru
g

c day la
Tong COng ty Nha nu& doge thanh lap theo Quyet Binh sO 992/BXD-TCLD ngdy 20 thang 11 nam
1995 ctia Be twang B6 Xay dung. Ngdy 18 thang 3 nam 2005, Thil Wang Chinh plAt ban
,
hanh Quyet
dinh sO 56/2005/QD-TTg ve viec phe duyet Be an thi diem co phan 116a Tong COng ty Xuat
,
nhap khan.
Xay dung Viet Nam.
,
Hoat Ong

TOng COng
,
ty vii cach la
,
motCong COng ty co phan da clugc
Bang 14 lai vai

Ke hoach va. Dau to Thanh phO Hatheo Giay chOng nhan clang 14 kinh doanh so
0103014768 ngdy 01 that-1g 12 nam 2006, va situ clei Ian 5 ngdy 27 thing 01 nam 2011. Tong COng ty CO
ma se doanh nghiep la 0100105616.
Tru sb chinh cua T8ng COng ty ctat tai Tea nha. Vinaconex, 34 Lang Ha, DOng Da, Thanh pho Ha. NOi.
Tong so nhan vien cua Tong Cong ty tai ngay 31 thang 12 nam 2010 la 1.004 nhan vien (tai ngdy 31
thang 12 nam 2009 IA 1.237 nhan vien).
Ba
p
cao tai chinh rieng cua TOng COng ty cho nam tai chinh ket thfic ngay 31 thang 12 nam 2010 bao
gOm bao cao tai chinh dm Van phOng Tong COng ty va cdc don vi hach toan phu thuec dm Tong COng
ty nhu

.
sau:
Ten

MO to
Bão cao tai chinh
Cho nam tai chinh k'et thUc ngay 31 thang 12 nam 2010
MAU SO B 09-DN
Khach san Holiday View
Khdch san Sam Son
Ban Quan ly du
.
an
Xi mang Cam
Pha.
Ban Quail 1)2 du an Dau to Xay
dung Mat trien nhA va. Do thi
Ban Quan ly cac du an Dau to xay
dung Khu cOng nghe cao H6a Lac
Duvc thanh lap theo Quyet Binh s6 0735/QD/VC-
HDQT ngay 7 thang 6 nam 2004 vai to cach IA mot
don vi phu

,
thu0ccila TOng COng ty va clang

kinh
doanh Arai SO

hoach va Dau to that-1h phO Hai

PhOng theo Giay chOng nhan clang ky kinh doanh so
0213004230 ngdy 22 thang 4 nam 2008. Theo Bien
ban ban giao ngdy 1 thang 3 nam 2010, Tong COng ty
cla ban giao Wan bO tai san, cOng ng va lao clOng cho
C6ng ty CO phan Dau to va Phat trien Du lich
Vinaconex.
Sap nhap vac) Tong COng ty theo Quyet Binh
s6
1803/QD/VC-TCLD
dia Hei citing Quan tri ngdy 29
that-1g 11 nam 2003 vai to cach Id met don vi phu
thuOc cua Ring COng ty.
Duvc thanh lap theo Quyet dinh se 41/QD/VC-TCLD
cua FIOi Bong Quan tri ngay 8 thang 1 nam 2003 vai to
each la mot dan vi phu thuec cila Tong COng ty.
Dagc thanh lap theo Quyet dinh se 266/QD/VC-
TCLD ctia HOi citing Quail tri ngay 27 thang 3 nam
2000 vii to cach Id mot dan vi phu thuOc ctia TOng
COng ty.
Duvc thAnh lap theo Quyet dinh s6 1781/QD/VC-
TCLD ctia HOi deng Quan tri ngay 2 thang 12 Warn
2003 vai to cach la mot don vi phi thuOc cila Tong
COng ty. Theo Quyet dinh sO 497/2009/QD-DT ngay
25 thang 7 nam 2009 cila Ding COng ty
y6
viec
chuyen giao nhiem vu Or Ban Quan ly cdc do an Wu
to xay dung Khu cOng nghe cao Elea Lac sang Ban
Xay dung Tong COng ty.
TONG CONG TY CO PHAN XUAT NHAP KHAU VA XAY DUNG VIVI' NAM

TOd nha Vinaconex, 34 Lang Ha,

Bao
cat) tai
Quan D'Ong Da, thanh ph8 Ha NOi

Cho nam tai chinh ke
c
t thac ngay 31 thang 12 nam 2010
THUYET MINH BAO CAO TAI CHINH
(Ti4 theo)

MAU
SO B 09-DN
Cac thuy
j
t minh nay la mot bO phan hop thanh va can &rot
.
cloc clOng thOi vOl boo ccio tai chinh kern theo
•
Ban Quail ly cac Du an dau tu HOa
Duoc thanh lap theo Quyk dinh so 0734/QD/VC-
Lac
TCLD caa HOi d8ng Quart tri ngay 27 thang 5 nam
2003 vOi to cach la mOt
don
vi phu thuOc caa Tong
COng ty.
•
Ban Quail ly Dv an dan


xay dung
mO
,
Ong Dung Lang H6a Lac
Duoc thanh lap theo Quyat dinh so 1762/QD/VC-
TCLD caa HOi dOng Quan tri ngay 2 thang 12 nam
2003 vOi tu cach la mot don vi phu thuOc caa TOng
Ong ty.
I

I
•
Ban Dien hanh T6 hop Du an Thay
di'en BuOn Tua Srah
Duoc thanh lap theo Quy6t dinh s6 I 548/QD/VC-
TCLD caa HOi dong Quan tri ngay 11 thdng 11 nam
2004 vdi to cach Id mot don vi phu thuOc caa TOng
1
COng ty.
•
Ban Di8u hanh Dv an Xay dung H8
chan nu& Cda Dat
Dion thanh lap theo Quye't dinh s6 0554/QD/VC-
TCLD cua HOi ding Quan tri ngay 6 thang 5 nam
2004 vdi

cach la mot don vi phu thuOc caa Ring
COng ty.
I


I
•
Ban Quail ly Du an dau to xay dung
th6ng cap ntrac Song Da HA NOi
Duoc thanh lap theo Quy6t dinh s6 0906/QD/VC-
TCLD caa HOi dOng Quan tri ngay 6 thang 7 nam
2006 vdi

cach la mot don vi phu thuOc cila Tong
I

I
COng ty.
!I
•
Ban Dieu hanh Du an Thay dien
BuOn KuOp
Duoc thanh lap theo Quy8t dinh s6 1508/QD/VC-
TCLD caa Hoi ang Quail tri ngay 10 thang 10 nam
1
I
2003 vdi to cach Id mot don vi phu thuOc caa Tong
COng ty.
•
Trueng Trung cap Xay dung Thanh
Duoc thanh lap theo Quy6t dinh s6 1378/QD-BXD
Haa
,
ndm 2006 vdi t

dm BO Xay dung ngAy 4 thang 10

u.
cach IA mot don vi phu thuOc

TOng COng ty.
•
TruOng Trung cap ngh8 Ky thuat
Xay dung va Nghiep vu
Duoc thanh lap theo Quyel dinh s6 172/QD-BXD
dm BO Xay dung ngay 12 thang 12 nam 2006 vdi to
cach la mot don vi phu thuOc dm Tong COng ty.
•
Truerng

Marn

non

Dan

lap
Duoc thanh lap theo Quy6t
,
dinh s6 447/QD-UB caa
Vinaconex
Uy ban Nhan dan Quan Cau Giay ngay 22 thang 4
nam 2005 vdi tu each IA mot don vi phu thuOc
T6ng COng ty.
•

TruOng Marn non Dan lap Ly Thai
D
ys
on thanh lap theo Quye'tdinh s6 164/QD-UB
Ti 2
Uy ban Nhan dan Quan Cu
a

Giay ngay 21 thang 1
nam 2009 vOi to each la mot don vi phu thuOc ctla
TOng COng ty.
•
Trueng Ti8u hoc Dan lap LY Thai
Duoc thanh lap theo Quy6t dinh s6 1022/QD-UB
T6
Uy ban Nhan dan Quan Cu
a

Giay ngdy 26 thang 8
nam 2004 vdi tu
.
cach la mot don vi phu thuOc caa
Tong COng ty.
•
Truing Trung hoc Dan lap Ly Thai
Duoc thanh lap theo Quy6t dinh s6 4582/QD-UB
T6
Uy ban Nhan dan Quan Cau Giay ngay 21 thang 7
nam 2004 vdi to cach la mot don vi phu thuOc caa
T8ng COng ty.

TONG CONG TY CO PHAN XUAT NHAP KHAU VA XAY DI,J
.
NG

VItT NAM
Toa nha Vinaconex, 34 Lang Ha,

Bac) cao tai
Quan Hong Da, thanh phe Ha Nei

Cho nam tai chinh ket thnc ngay 31 thang 12 nam 2010
THUYET MINH BAO CAO TAI CHINH (Titp theo)

MAU SO B 09-DN
Cdc thuyb ininh nay la mat ba phan hop thanh va can throe cloc clang thal val bao cao tai chinh kem theo
Ban diet' hanh du an nha a xa hai
Vinaconex tai Da Nang.
Ban dieu hanh thi cong giai doan 1
du an khu do thi Bac An Khdnh.
Ban dieu hanh du an xay
,
dung Dai
hoc QuOc gia thanh phO HO Chi
Minh
Dunc thanh lap theo Quyet dinh so 0389 ngay 17
thang 6 nam 2010 cila Hai dOng Quan tri.
Dunc thanh lap theo Quyet dinh so 0622 ngay 15
thang 9 nam 2010 cila Hai dOng Quail tri
Dtroc thanh 15p theo Quyet dinh s6 0208 ngay 29
thang 3 nam 2010 cila Hai dOng Quan tri

Unit vyc boat Ong cua TOng COng ty IA:
Xay dung cac cong trinh dan dung, cong nghiep, giao thong, thity ioi, cac cong trinh thily dien,
nhiet dien, phong dien, dien nguyen tit, du:Ong day va tram bien the dien den 500KV;
Cac cong trinh ha tang ky thuat, xa hei khu do thi, khu cong nghiep, khu cong nghe cao, cong trinh
ngam, cac cong trinh van hOa, the thao, vui chaff giai tri, cong trinh du lich, khach san vá cac loai
cong trinh cong cong khac;
Ddu tu xay dung va kinh doanh Bat ging san (khOng bao gom boat clang to van ve gia ddt);
San xuat kinh doanh dien thuong pham;
Khai thac san xuat kinh doanh nunc sach, cac san pham phuc vu cho xn
r
ly nuac thai, chit thai, bao
ve mOi trunng;
Khai thac, san xuat cite Wen, kinh doanh cac loai cau kien va vat lieu xay dung bao gOm da, cat,
sOi, gach, ngOi, xi mang, kinh, tam lop, nhua duang, cac loai cau kien be tong, da nhan tao va cac
loai vat lieu xay dung khac;
Khai thac, the Wen khoang san (nit cac loai khoang san Nha nunc cam);
Ddu tu kinh doanh khach san, nha nghi, sieu thi va cac loai hinh du lich (khOng bao gom kinh
doanh phOng hat Karaoke, quan bar, vu trunng );
Quail ly va van hanh cac trung tam thuong mai, sieu thi, cac khu do thi, khu cong nghiep, khu cong
nghe cao, khu che xuat;
Kinh doanh xuat nhap khan vat tu, may mac, thiet bi, pint timg, day chuyen cong nghe tu do
,
ng haa,
phuang tien van tai, xe gan may, hang to lieu san xuat, tu lieu tieu dimg, hang thn cong my nghe,
hang nOng lam tilt:1y san;
Kinh doanh dich vu giao nhan van chuyen hang hOa cac loai cdu kien sieu trunng, sieu trong;
Kinh doanh dich vu mua ban ruon, bia, thuec la;
Kinh doanh dich vu an uOng, nunc giai khat, bOnh keo, hang cong nghe phdm, my pham va qua luu
niem (khOng bao gOm kinh doanh phOng hat karaoke, quan bar, vu trunng);
Dai lY ban be xang dau;

Hoat clang xuat khau lao do
,
ng;
Thiet ke tong mat bang, kien triic nei ngoai that dOi v6i cong trinh xay dung dan dung va cong
nghiep, thiet ke quy hoach do thi;
Thiét kê ha tang cap thoat nunc d6i v6i cong trinh xay dung dan dung, cong nghiep;
lA
v
'V
TONG CONG TY CO PHAN XUAT NHAP KHAU VA XAY DING VItT NAM
II

Tea nha Vinaconex, 34 Lang Ha,

BA° cao tai chinh
Quan Deng Da, thanh phe Ha Nei

Cho nam tai chinh kat thfic ngay 31 thang 12 nam 2010
II

THUYET MINH BAO CAO TAI CHINH (Ti6 theo)

MAU SO B 09-DN
Ccic thuyt rninh nay la mot bO‘ ph(in hop thanh va can diro
.
c doc d(ing th61 v61 bcio am tai chinh kern theo
Thiat
,
ke cap thoat ntrac del
y

ai cong trinh xay dung clan dung, cong nghiap, cong trinh xir ly chat
thai ran;
Khao sat trac dia cong trinh;
Thiet ke ha tang giao thOng, san nen, thodt nu& cong trinh xay dung;

k
Thiat ke then

trinh clan dung, cOng nghiap; tu
.
van dau tu
.
va xay dung (chi thiet 1(6 trong ham
vi cac thiet ka do clang ky kinh doanh);
Lap va them dinh du an clau tir;
Tu van clau than va quail ly du
.
an;
II

•

Tu van thief bi cOng ngha mai va thiet bi to clang hoa;
II

•

Dan to gOp
y
en thanh lap mai cac cong ty ce phan, cong ty trach nhiam him han;

Dan to gOp
y
en vac) cac cong ty
co
phan, cong ty trach nhiam huu han dang hog Bong;
Dau to kinh doanh ce phieu, ky phieu, trai phieu va cac loai chang chi c6 gid; (Ian to thanh lap cac
doanh nghiap lien doanh cO 100% von dia TOng COng ty co phan hoat deng tai nu& ngoai;
Nhan thau xay lap cac loai hinh cOng trinh tai nu& ngoai;
Mc hien cac dick vu cung cap, lap dal, sire chi
n
a, bac) hanh dieu hea khOng khi,
th
a
n
lanh, thiet bi
pheng chOng chay no, thang may;
Dai ly mua ban, ky gdi hang h6a;
Dai ly ban
y
e may bay cho cac hang trong va ngoai nuac;
Dat may cOng nghiap;
Dich vu mua ban va cha bien hang nOng lam san (trif cac loai go
Nha inrac cam);
Treng, cham s6c, to be, M
D
quan rang,
trong
coy cong nghiap va than nuOi gia suc, gia cam;
Khai that va san xuat kinh doanh nuac ueng tinh khiet;
I


•

Kinh doanh khai tilde calf tang, bac x6p hang He thily, be N/A cho thué kho bai;
Van tai hang hea bang duang ba, dueng song va duang bien;
TO chat cac hoat dOng gido duc, dao tao to bac mam non clan bac trung hoc pile thOng, gido duc
ciao tao twang nghiap, dao tao ngoai ngta va to van du hoc (Doanh nghiap chi duoc hoat &Ong sau
khi duoc co quan Nha nuarc cO them quyen cho phep).
2.

CO SO LAP BAO CAO TAI CHINH VA KY Kt TOAN
Ca so' 14 No
cao
tai chinh
Bao cao tai chinh kern then duoc trinh bay bAng Deng Viet Nam (VND), theo nguyen tc gid gec va phe
hop vai cac Chuan muc Ke toan Viet Nam, He thOng Ke toan Viet Nam va cac quy dinh hien hanh cO
lien quan tai Viet Nam.
Bao cao tai chinh, tra Bao cao km chuyen tien ta, &roc lap tran co se
.
den tich. Bdo cao luu chuyen tien
to duoc lap theo phuong phdp gian tiep.
Bao ca
.
() tai chinh nay la bdo ca
.
() tai chinh rieng dm Tang C6ng ty va kheng bao gem ban cao tai chinh
cifa cac cOng ty con, cong ty lien doanh, lien ket cua TOng COng ty. Cid tri cac khoan dau to vao cOng ty
con, cOng ty lien doanh, lien kat duoc phan anh then nguyen gid. Tong COng ty lap bdo cao tai chinh
hop nhat bao gem TOng C6ng ty va cac cong ty con trong mat bao cao khdc.
1(5i ka town

Nam tai chinh caa Tong COng ty bat Tau to ngay 01 thang 01 va kat thilc van ngay 31 thang 12. Bala cao
tai chinh nay duet lap cho nam tad chinh ket thik ngdy 31 thang 12 nam 2010.
01
TONG CONG TY CO PHAN XUAT NHAP KHAU VA XAY DUNG VIET NAM
TOa nha. Vinaconex, 34 Lang Ha,
BA° cat) tai
chinh
Quan
D6ng Da, thanh ph6 Ha NOi

Cho nam tai chinh ket thOc ngay 31 tang 12 am 2010
THUYET MINH BAO CAO TAI CHiNH (Ti6p theo)

MAU SO B 09-DN
Cac thuy& minh nay la mot bo phan hop thanh va can chto
.
c doc cla'ng that vdi bao cao tat chinh Icêm theo
HUONG DAN KE TOAN MOI DA BAN HANH NHUNG CHU'A AP DUNG
Ngdy 6 thing 11 am 2009, BO Tai chinh da ban hanh ThOng to s6 210/2009/TT-BTC ("Thong to 210")
huang dan dp dung Chan lime Bao cao tai chinh QuOc to
y
e trinh bay bdo cao tai chinh va thuyet minh
thOng tin dOi vii cac cong cu tai chinh. Viec
,
dp dung Th6ng to 210 se yeu

trinh bay cac thOng tin
ding nhu
.
anh huang cna. viec trinh bay nay dOi vii mot sO cac cong cu tai chinh nhat Binh trong bdo cao

tai chinh cua doanh nghiep. ThOng to nay se co hieu luc cho nam tai chinh ket thiic
y
do hoac sau ngdy
31 tang 12 nam 2011. Ban TOng Giam dOc TOng COng ty dang dinh gid mdc dO anti Int6ng cua viec dp
dung ThOng to nay den bao cao tai chinh trong tuang lai cua Tong COng ty.
TOM TAT CAC CHiNH SACH KE TOAN CHU YEU
Sau day la cac chinh sach ke tan chi) yeti &rot TOng COng ty dp dung trong viec lap bao cao tai chinh:
li(re
tinh ke toan
Viec lap bao cao tai chinh tan thfi theo cac Chan muc Ke tan Viet Nam, He thong Ke tan Viet Nam
va cac quy dinh hien hanh co lien quan tai Viet Nam yeu au Ban TOng Giam dOc phai co nhang mdc
tinh va gia dinh anh hirOng den sO lieu bdo cao
y
e cong no, tai san va viec trinh bay cac khan cong no.
va tai san tiem tang tai ngay
,
lap bao cao tai chinh ding nhu
.
cac so

bao cao
y
e doanh thu va chi phi
trong suOt

tai chinh. Két qua hat dOng kinh doanh thuc to c6 the khac vii cac u6c tinh, gia dinh
dat ra.
Tien
va
cac khoan

tt
•
ung (l
•
ting
tien
Tien va cac khoan tuang throng tien bao
g6m tien mat tai
quy, cac khan tien gdi khOng ky han, cac
khodn dau to ngan han, c6 kha nang thanh khan cao, de dang chuyen doi thanh tien
y
a it rui ro lien
quan den viec bien dOng gia tri.
Cac khoan
phai
thu va du
•
pheng
no
.

kV) del
Du phong pi-tat thu khO doi dtroc trich lap cho nhang khodn phai thu da qua han thanh tan to sau tang
tr6 len, hoac cac khoan phai thu ma ngubi no
.
khO cO kha.nang thanh tan do bi thanh ly, phi san hay cac
khO khan Mang tu.
Hang ton kho
Hang ton kho cluvc xac dinh trail co
.

sa gia tap hon girra gid
,
gec va gid tri than co the thuc hien &roc.
Gia gOc hang ton kho bao gOm chi phi nguyen vat lieu truc dela, chi phi lao Ong truc tiep va chi phi san
,
xuat chung, neu co,

co clugc hang ton kho a dia diem N.M. trang thai hien tai. Gia gOc cua hang ton kho
&roc xac dinh theo phuong pap binh quan gia quyen. Gia tri thuan
,
c6 the dul
y
hien &roc dugc xac
bang gia. ban u
.
O
.
c tinh tilt cac chi phi tr6c tinh de Ilan thanh san pham ding chi phi tip thi, ban hang ya
phan ph6i phat sinh.
Du' ph6ng giam gid hang ton kho cua TOng COng ty dugc trich lap theo cac quy dinh ke toan hien hanh.
Theo clO, Tong COng ty
cluvc
phep trich lap
,
du
.
phOng giam gia. hang ton kho lOi th6i, hOng, kern pham
chat va trong truOng hop gia gOc cda hang tOn kho cao hon gia tri than co the thuc hien duoc tai ngdy
ket thuc nien do ke tan.
Tai san

co
dinh hint hinh va
khAu hao
Tai san co dinh him hinh duct trinh bay theo nguyen gia tit gid tri hao mOn lay ke.
Nguyen gia tai san co dinh hdu hinh bao gOm gia mua va tan bO cac chi phi khdc lien quan truc tiep
den viec dua tai san vac) trang thai sari sang
su
dung.
Nguyen gia tai san co dinh huu hinh do to lam, to xay dung bao g6m chi phi xay dung, chi phi san xuat
thuc to phat sinh cong chi phi lap cla't
y
ä chay thd.
II
1
1
III
1
1
'11
I
I
1111
III
III
III
III
III
II II
III
III

I
It
I
C I
I
1
III
TONG CONG TY CO PHAN XUAT NHAP KHAU VA XAY DING VIET NAM
Tia nha Vinaconex, 34 Lang Ha,

Bac) cao tai
chinh
Quan Dong Da, thanh phi Ha NOi

Cho !lam tai chfnh ket th
g
c ngay 31 thang 12 nam 2010
THUYET MINH BAO CAO TAI CHINH
(Ti6p
theo)

MAU
SO B 09-DN
Cac thuy '
e
f
t mirth nay la mot ha phdn hop thanh va can cluov doc clang dial
116i
bao cao tai chinh kem theo
Tai

san co
dinh huu hinh
vä lkhau hao
(Titp theo)
Cdc chi phi Oat sinh sau khi tai san co dinh hdu hinh da dua vao hoat dOng nhu chi phi sda chi
n
a, bao
du
g
ng Aid dai tu thuerng dugc ghi nhan vao hdo cao ket qua boat dOng kinh doanh trong Dam tai tiled
diem phat sinh chi phi. Trong truing hop co
the
ching minh mot cdch rO rang rang cac khodn chi phi
nay lam tang lgi ich kinh
to
trong twang lai du tinh thu dugc do viec sir dung tai san co Binh hit hinh
vuo:t tren muc hoat dOng tieu chuan da duoc clanh gia ban dau, thi chi phi nay da dugc von h6a nhu mot
khoan nguyen gia tang them c6a tai san co dinh hit hinh.
Tai san co dinh hint hinh duoc khau hao theo phiring phap duong thang dua tren thin gian him dung
uic tinh, cu the nhu
.
sau:
2010
SO nam
Nha cira va vat kien truc
7-25
May mac va thiet bi
Phuong tin van tai
5-12
7

Tai san co dinh khac
4 - 6
Tai san co dinh v6 hinh vä khan hao
Quydn dung chit
Tai san co dinh vO hinh the hien gia tri quyen sir dung dat vO th
g
i han nen khOng can trich khan hao.
Phan
mere
nuiy
vi tinh
Gid mua cua phan mem may vi tinh ma phan mem nay khOnghdi Id mot be) phan gin ket

phan
cling co lien quan

duoc von h6a va hach toan nhu
.
tai san coO dinh vO Milli. Phan mem may vi tinh
duoc tinh khan hao theo phucrng phdp cluing thang trong
y
ang 3 nam.
Chi phi
xay dung co
.
ban
dO
.

dang

Cdc tai san dang trong qua hinh xay dung phuc vu muc dich san xuat, cho thue, quail tri hoac cho bat
kS/
muc dich nao khdc dugc ghi nhan then gia gOc. Chi phi nay bao giim chi phi
,
dich vu va chi phi lai vay
co lien quan phi.' hop van chinh sach
ke
toan

TOng COng ty. Vic tinh khau haocila cac tai san nay
clugc dp dung giOng nhu vui cac tai san khdc, bat Tau tin khi tai san er var
y
trang thdi san sang sir dung.
BAt d6ng san dau tu.
Bat dOng san dau to bao gOm quyen sir dung dat va nha cda, vat kien truc do TOng COng ty nam gift
nham muc dich thu lgi to viec cho thue hoac chi tang

dugc trinh bay theo nguyén gia. trir gia tri hao
man Itly ke. Nguyen giä dm bat dong san dau to duoc mua bao gOm gid mua va cac chi phi lien quan
truc tiep nhu phi dich vu to van
,
ve luat phdp lien quan, thue truck ba va. chi phi giao dich lien quan
khac. Nguyen gia. bat dOng san dau to tu xay la gia tri quyet toan cling trinh hoac de chi phi lien quan
truc tiep cilia bat Ong san dau tu.
Cdc chi phi phat sinh sau khi bat dOng san dau to da dirge dua var
y
hoat Ong nhu chi phi sin Chia Ira
bar) trl truing dirge ghi nhan vao bac, car) ket qua hoat dOng kinh doanh trong nam tai thin diem phat
sinh chi phi. Trong truing hop co
the

chirng minh met cach r'6 rang rang cac khoan chi phi nay lam tang
lgi ich kinh to trong tuong lai du: tinh thu duoc do viec sir dung bat dOng san Mu tovirgt tren muc hoat
dong tier' chuan cid dugc
,
danh gia. ban &du, thi chi phi nay duoc von hia nhu mot khodn nguyen gid tang
them cila bat dOng san dau tu.
Khau
,
hao duoc tinh theo phu
g
ng phap duerng thang dua tren thin gian him dung uic tinh cila bat dOng
san dau tu. Theri gian hit dung uic tinh nhu
.
sau:
N5m 2010 (S6
nam)
Nha cira va vat kien truc

7 - 25
Quyen
Sfi
dung dat

7 - 25
TONG CONG TY CO PHAN XUAT NHAP KHAU VA XAY DUNG VIET NAM
Toa nha Vinaconex, 34 Lang Ha,

BAo
cao
tai chinh

Quan Dong Da, thanh pha Ha Ned

Cho nam tai chinh ket thiac ngay 31 thOng 12 nam 2010
THUYET MINH BAO CAO TAI CHINH (Ti4
theo)

MAU
SO B 09-DN
Cac thuy
j
t minh nay la mat ba phOn hop thanh va can du'c't clac clang thai

bcio cao tai chinh kem theo
Cdc IchoAn d'Au
Cac khodn ddu to diroc plidn anh theo nguyen gia. Du phOng gidm gia ddu to

trich
lAp
theo Thong
to
so
228/2009/TT-BTC cua BO Tai chinh ban hAnh ngdy 07 thdng 12 nam 2009. Tong COng ty khang
trich lap dir phOng khoan cldu to vao Cong ty Co phan Xi mang Cam phd, tong ty nay dang bi to theo ke
hoach cla dirge xay dung trong phoong an kinh doanh truefc khi Tau to. Du' phOng giam giO ddu to clogc
lap khi Ban Tang GiOm (lac cho rang viec giam gia nay khOng mang tinh tam that Du phOng cluoc hoan
nhap neu viec tang gia tri ca the thu hai sau do co the lien he mat cach khach quan tói mat so kien phdt
sinh sau khi khoan do phOng nay duct lap. Khodn do phang chi &roc hoan nhap trong pham vi sao cho
gia tri ghi so dm cac khodn dau khang
y
ogi qua gia tri ghi so cda cac khoan nu to nay khi gia dinh

khang co khodn

phOng ndo da duct ghi nhan.
Ddu tw
veto tong ty con
;I
Cac khoan dau to vao cac Cong ty con Id cac khodn ddu to vao cac don vi do Tang COng ty kiem soot.

Hi
Sy kiém soot ton tai khi Tong Cong ty co khd nang chi phi cac chinh sach tai chinh va hoat clang
mat don vi de thu dogc cac lai ich tir hoat (King nay.
flan 1w vao cac cOng ty lien k
j
t, lieu doanh
COng ty lien ket Id mat Clang ty ma Tang Cong ty có anh huang clang
,
ke' nhung khang phdi IA clang ty
con hay Ong ty lien doanh ciaa Tang Cong ty. Anh hoang clang Ice the hien a quyen tham gia vao viec
dua ra cac quyet dinh
y
e chinh sach tai chinh va boat clang cfla ben nhan ddu to nhung khOng co anh
htrang
y
e mat kiem soot hoac Sing kiem soot nhung chinh sach nay.
Cdc Ong ty lien doanh IA cac Ong ty ma Tang Clang ty co quy6'n clang kiem soot cac hoat dOng cua cac
ding ty nay, duoc thanh Lap theo thaa thuan hop clang va yen cdu

nhdt tri cao ve cac quyet dinh tai
chinh va hoat clang.
Cdc khoan van Op vao ding ty lien ket, lien doanh dogc ghi nhan theo gia gac va cluvc phan anh IA

mat khoan dau to vao cOng ty lien ket, lien doanh tren bao cao tai chinh.
Cele khoiin Jan to'
deli
hirn kluic
Cac khodn dau

han khdc bao gam cac khodn clan to mua co phdn

ty le nha han 20% von dieu
le cila clang ty co phan, cac khoan ddu to dai han khac &roc phdn anh theo gia geic.
Chi phi tra trw6c dai
han
30A
car
,3f1
NH
DEL
iEl
Chi phi Nit trd Wu&
Chi phi dot tra truiac bao gam tien thue Tat tra truck va cac chi phi khdc lien quan den viec bdo ddm cho
viec sia dung dot thue. Cac chi phi nay clogc ghi nhan vao bdo cao két qud hoat clang kinh doanh theo
phoong phap duaing thang dva tren thOi han dia hop clOng thue at Id 20 nam.
Phi Into Minh ph& hanh Will philfw
Phi bdo lanh phat
,
hanh trai phieu the hien phi bao lanh phat hanh trai phieutra va phdi tra cho Ngdn
hang lien quan den viec phat hanh trai phieu dai han. Phi bao lanh phat hanh trai phieu cliroc phan bas
then phoemg phap duong thong trong
y
ang 2 d6n 3 nam ke to ngay phat hanh.

V6n chu so'
hitu,
trich
lap guy
Cdc quY thuac van cha sa hiru bao gam Quy ddu to Ira pilaf trien, Quy dir phong tai chinh va. Quy khen
thuang va. phut lai. Viec trich lap cac quy thuac van
cohil
siO

durgc trich

nhuan chin phan phOi
hang nam

tren phdn tram then quyet
,
dinh ciaa O deng tai Dai hal dOng co clOng thoOng nien. Cac
quy dogc stir dung cho cac muc dich cu the then quyet dinh cua co Ong.
II
II
II
II
;II
II
III
III
III
III
III
111

III
III
II
III
II
III
TONG CONG TY CO PHAN XUAT NHAP KHAU VA XAY DV'NG VIET NAM
TOa nhd Vinaconex, 34 Lang Ha,

Bao
cdo tai chinh
Quan Dong Da, thanh pha Ha Nai

Cho ndm tai chinh kat fink ngay 31 thang 12 ndm 2010
THUYET MINH BAO CAO TAI CHINH
(Tit") theo)

MAU
SO
B 09-DN
Cac thuyè't mink nay la mot bO phan hop thanh va can
&
•
oc doc
clang thOi
vai
bao ccio tai chinh lcêm theo
Ghi nhlan doanh thu
Doanh thu cung
cap dich vu

Doanh thu ctia giao dich v'e cung cap dich
vu
duoc ghi nhan khi kat qud cita giao dich do duoc xac dinh
mot cach clang tin cay. Truang hop giao dich
y
e cung cap dich
vu
lien quan den nhieu ky thi doanh thu
duoc ghi nhjn trong ky theo két qud phan cOng viac dO hoan thanh tai ngay cila
,
Bang can dOi ke toan
cua
ky
do.
Kat qua

giao dich cung cap dich
vu
duoc xac dinh khi th6a. man tat ca. ban (4) dieu kin
sau:
Doanh thu duoc xac dinh tuong
ai
chdc chdn;
CO kha nang thu duoc Igi ich kinh to tit giao dich cung cap dich
vu
do;
Xac dinh duoc phan cong viac da hoan thanh tai ngay cna Bang can
ai
ke toan; va.
Xac dinh duoc chi phi phat sinh cho giao dich va chi phi

a
hoan thanh giao dich cung cap dich
vu
(TO.
Doanh thu cho dine
Doanh thu cho thue bat clang san duoc ghi nhan trong bat) cdo kat qua hoat clang kinh doanh theo
phtrong phdp &rang thAng dun vat) thai han dm hop dOng thué. Cdc khodn hoa hang cho thue duoc ghi
nhan trong bao cdo ket qua hoat clang kinh doanh nhu la mat 1)0 phan hop thanh dm tong doanh thu cho
thue.
Doanh thu tit twat d'
Ong chuyen nhuyng
beit
tang san
Doi
vai bat (tang sail ma Tang C'Ong ty ban sau khi c/A xay dung hoan tat, doanh thu va gia van duoc ghi
nhan khi phan Ion tni ro va
loi
ich lien quan den bat clang san da duct
,
chuyen giao sang ngutli mua. DOi
vai bat (tang san duoc ban truck khi xay Ong hoan tat ma theo d6 T6ng COng ty
co
nghia
vu
xay dung
I
r
a hoan tat du
.
On bat clang san va ngtrai mua thanh toan ti'an theo tien do xay dung va chap nhjn cac

loi
ich va rin ro tir nhang bien clang tren tri
,
truOng, doanh thu va. gia von duoc ghi nhan theo ty
le;
hoan
thanh

cong viac xay dung vdo ngdy ket thitc ky
,
ke toan.

van cilia bat clang san ban tru
:
ac khi xay
dung hodn
,
tat duoc xac dinh
,
dun tren chi phi thyrc to phat sinh cho xay Ong dat dai va. chi phi xay dung
uOc
tinh de hoan tat du On bat dOng sari. Chi phi trait tinh de xay dung bat clang san duoc trich truac
cac khoan chi thun to
se
duoc ghi gidm \Tao tai khoan chi phi phai tra nay.
Hop
dOng
xay
dung
Khi kat qua thuc hien hop d6ng xay dung

co
the duoc u
:
ac tinh mat cdch dang tin cay, doanh thu va chi
phi lien quan den hop clang duoc ghi nhan tuong dug
vai
phan cOng viac do hoan thanh tai ngay két thitc
nien da ke toan duoc tinh bang ty le phan tram giCra chi phi phat sinh cna phan cOng viac da hoan thanh
tai thOi diem ket thnc ky ké town so vai tang chi phi du town ctla hop clang, ngoai trlr trutrng hop chi phi
nay khOng tuong throng vai phan khOi luong xay Idp do hoan thanh. Khoan chi phi nay
co
the bao gOm
cac chi phi phu them, cac khoan bOi thtrang va chi thuOng Unit hien hop clang theo th6a thuan vai khdch
hang.
Khi kat qua thu
:
c hien hop ding xay dung khOng the duoc trac tinh mat cdch clang tin cay, doanh thu chi
&roc ghi nhjn Wang throng vai chi phi cilia hop clang do Oat sinh ma viac
,
cluochoan tra la Wang dOi
chdc chän. Doanh thu khOng duoc ghi nhan neu nhu
co
cac yeti. to khOng chdc chain trong yeti lien quan
den khd. Wang thu hOi cac khodn phdi thu.
II
111
I
III
III
ill

III
fil
III
III
II
II
III
II II
IIi
I I
ill
III
III
III
III
III
III
TONG CONG TY CO PHAN XUAT NHAP KHAU VA XAY DING VIET NAM
Tea nha Vinaconex, 34 Lang Ha,

BA() cao tai chinh
Quan Deng Da, thanh phe HO Nei

Cho nam tai chinh ket fink ngdy 31 thang 12 nam 2010
THUYET MINH BAO CAO TAI CHiNH
(Ti4
theo)

MAU
SO B 09-DN

Cac thuyet minh nay la nOt V) ph an hop thanh va can duvc doc da'ng the
r
i vai hew cao tai chinh kern theo
Ngoai
COng ty ap dung xu ly chenh Lech ty gia theo huong clan caa ThOng tu
.
se 201/2009/TT-BTC cua Be TM
chinh ban hanh ngay 15 thang 10 nam 2009. Theo do, cac nghiep vu phat sinh bang cac loai ngoai
duvc chuyen dOi theo ty gid tai ngdy phât sinh nghiep vu. Chenh Lech ty gia phat sinh tit cac nghiep vu
nay duos hach todn van ban cao ket qua hoat Ong kinh doanh.
S6 du cac tai san bang tien va cong ng phdi thu, phai tra co gec ngoai to tai ngay ket fink nien de ke
toan dugc chuyen clOi theo ty gia tai ngdy nay va dugc xir ly nhu
.
sau:
- Ghent( Lech ty gia phdt sinh tir viec danh gia lai cac khoan
tien,
phai thu va phai tra ngan han co gec
ngoai to tai ngay ket thiic nien de ke toan dugc ghi nhan ten khoan muc chenh le"
,
ch ty gid hoi dodi thuc
muc von chu sa him tren bang can din ke toan.
- Chenh Lech phat sinh tir viec danh gia lai cac khoan phai thu dai han dugc ghi nhan vao ket qua hoat
cleng kinh doanh trong nam.
- Chenh Lech phdt sinh tir viec danh gid lai cac khoan pH" tra dai han dugc ghi nhan vac,
ke't
qua hog
deng kinh doanh trong ky. Khoan to
chénh *11
ty gia con lai chua ghi nhan vao ket qua boat dong kinh
doanh va dugc phan be vao chi phi tei da khOng qua 5 nam.

Huang dAn cna Thong tu
.
se 201/2009/TT-BTC nhu tren co khdc biet so vai quy dinh cua Chuan muc
toan Viet Nam s6 10 (VAS 10) "Anh huang cua viec thay dei ty gid hei cloth". Theo VAS I0, tat ca
chenh
,
lech ty gia. do danh gid

se du co gOc ngoai to tai ngay ket thuc nien de ke toan dugc hach toan
vao kêt qua hoat dong kinh doanh. Ban TOng Giam dec Tong COng ty quyet dinh ap dung ghi nhan
chenh tech ty gid theo huang clan tai ThOng tu so 201/2009/TT-BTC va tin tuang viec ap dung dO ding
vai viec Ong th
g
i cong b
g
clay du thOng tin ve sy khdc biet trong tru
g
ng hop ap dung theo hu
g
ng clan
theo VAS 10 se cung cap day cid han cac thOng tin cho ngu
g
i sir dung bdo cao tai chinh. Theo dO,,viec
Op dung ghi nhan chénh Lech ty gia theo ThOng tu so 201/2009/TT-BTC

lai nhuan tru
g
c thue
TOng COng ty cho nam tai chinh ket thiic ngay 31 thdng 12 nam 2010 tang khodng 1.300 trieu VND
(nam 2009: giam 326 trieu VND) va khoan muc "chenh tech ty gid hOi dodi" dugc phan anh trong muc

von chn se him tren bang can dei ke toan cita Tong COng ty tai ngay 31 thang 12 nam 2010 se giam met
khoan tuong Ung so vai ap dung theo VAS 10.
Chi phi di vay
Chi phi di vay lien quan truc tiep den viec mua, dau tu xay dung hoac san xuat nhang tai san can mot
th
g
i gian Wang dOi dai de hoan thanh dua vao sd dung hoac kinh doanh dugc cong vao nguyen gia
san cho den khi tai san dO dugc dua vac) sir dung hoac kinh doanh. Cdc khoan thu nhap phdt sinh tir viec
dau tu tam th
g
i cac khoan vay dugc ghi giam nguyen gia tai san co lien quan.
Tat ca cac chi phi lai vay khdc dugc ghi nhan vao bdo cao ket qua boat Ong kinh doanh khi phdt sinh.
Doanh thu
hoat dong tai chinh va
chi phi tai
Doanh thu boat do
,
tai chinh bao gem thu nhap tien lai tir cac guy
,
dau to va cac khodn cho vay, thu
nhap coe tirc, thu nhap tir hog Ong kink doanh chang khoan va lai chenh Lech ty gid. Thu nhap tien
tai
duvc ghi nhan khi phai sinh, sir dung phuong phdp 10( suat thuc té. Thu nhap co tirc dugc ghi nhan vao
ngay ma. quyen nhan coO tirc cua TOng COng ty dugc thiet lap. Doanh thu to cac hoat clang kinh doanh
chimg khodn dugc ghi nhan trong bdo cao ket qua hoat &Ong kinh doanh khi cac rui ro va lgi ich chd yeu
gan vai quyen so hint do dugc chuyen giao cho ngoai mua. Cac rui ro va lai ich cha yeu gdn vbi quyen
so
hau
,
throc

chuyen giao phu thuec vac! viec hoan thanh giao dick kinh doanh (dOi vai chang khodn
niem yet) hoac viec hoan thanh hop dong chuyen nhuvng tai sari (dOi vai cac chimg khoan chua niem
yet).
Chi phi tai chinh bao
g6m
chi phi tien 15i to cac khodn vay va.18 chenh Lech ty gid. Chi phi vay duvc ghi
nhan la met chi phi trong nam khi chi phi nay Oat sinh theo phuong phap lai suat thuc te, ngoai trir
truang hop chi phi vay lien quan den cac khodn vay cho muc dich hinh thanh tai san co dinh him hinh
du dieu kienhi khi de chi phi vay pi-1dt sinh trong qua trinh xay dung se dugc von h6a vao nguyen gia.
cac tai san coe dinh lien quan.
1
El
TONG CONG TY CO PHAN XUAT NHAP MAU VA XAY DING VICT NAM
Tea nhd Vinaconex, 34 Lang Ha,

Bao
cao
tai chinh
Quin Dang Da, thanh pha Ha Nei

Cho nam tai chinh kdt thnc ngay 31 thing 12 Dam 2010
THUYET MINH BAO CAO TAI CHINH
(Tidp theo)

MAU
SO B 09-DN
Ccic thuye't minh nay la mot b0 phOn hop thanh va can dttac cloc
g
ong thai vat bao cao tai chinh kem theo
Cac khan du

.
pining
Cac khan du pi-1611g duoc ghi nh5n khi Tang COng ty co nghia vu no hien tai do kdt qua tir met su
.
kien
(la xay ra, va T6ng COng ty co khi
p
ang

thanh tan nghia vu nay. Cdc khoan du
.
phOng

xac
Binh trail co sa uoc tinh cila Ban Tang Giam dec
y
e cac khoan chi phi can tkiet de thanh tan nghia
Yu
no nay tai ngay ket thitc nien de ke toan.
Thud
Thu
g
thu nap doanh nghiep thd hien tang gia tri cda se thud phai tra hien tai va sa thud hoan 14i.
bang can dOi ke toan. Thud thu nap hoan lai phai tra phai duoc ghi nhdn cho tat ca cac khan chenh
Lech tam thai con tai sari thud thu nhap hoan lai chi clugc ghi nh5n khi chac than co du lgi nhudn tinh
thud trong thong lai de khdu trn cac khan chenh tech tam thai.
Thud thu nh5p hoan lai clugc xac dinh theo thud suit du
.
Unit se ap dung cho nam tai san duoc thu
hay no phai tra duoc thanh tan. Thud thu nap hoOn lai duoc ghi


vao bao cao ket qua hog clang
kinh doanh va chi ghi vao von

sa

khi khan thud do co lien quan den cac khan mgc duoc ghi
tang vao von chn
Tdi sari thu
g
thu nhdp hoan lai va no thud thu nhap }loan

phai tra

N
I
khi Tang COng ty co
quyén hop phdp de"
'
Oita tai sari thud thu nap hien hanh \Lai thud thu nh5p hien hanh phai nep va.
khi cac tai sari thud thu nap hoan lai va no thud thu nh5p hoan lai phai 'na lien quan tai thud thu nap
doanh nghiep duoc quail ly befi ding met co quan thud va. TOng COng ty co du dinh thanh tan thud thu
nap hien hanh tren co sa than.
Viec xac Binh thud thu nhdp ca Tang COng ty can
cu
vao cac quy Binh hien hanh
y
e thud. Tuy nhien,
nhang quy dinh nay thay dOi theo ttrng thai ky va
If*

xac dinh sau ciing
y
e thud thu nh5p doanh nghiep
nil)/ thuec vao kat qud kiem tra cua co quan thud co tam quyen.
Cac loai thud khac duoc ap dung theo caclu5t thud hien hanh tai Viet Nam.
Lai tan
co
phidu
Tang C6ng ty trinh bay lai co ban va lai suy giam tren co phieu
,
(EPS) cho cac co clang pha thOng. Lai
co ban tren co phieuduoc tinh bang cach lay lai hoac 16 thuec
y
e co clang phO thOng

TOng COng ty
chia cho so luongco phieu phO thOng binh clan
gia
quyen luuanh trong nam. Lai suy gidm tren
phieu duoc xac dinh bang cach dieu chinh lai hoac 16' thuec
y
e coO dOng phO thOng va so luong co phieu
phO th6ng birth quan gia quyen dang luu hanh co tinh den cac anh huang cua co phieu phO th6ng co tiem
nang suy giam.
•
C
So thud phi tra hien tai duoc tinh dua tren thu nap chiu thud trong nam. Thu nh5p chiu thud khac vai
lgi nhu5n than duet trinh bay tren bdo cao ket qud hog clang kinh doanh vi thu nhdp chiu thu
g
khOng

bao gem cac khan thu nap hay chi phi tinh thud hoac duoc khau tru
r
trong cac nam khac (bao gem ca
16 mang sang, au co) va ngoai ra khOng bao gem cac chi lieu khOng chiu thud hoac khOng duac khau
Thud thu nap 'loan lai duoc tinh tren cac khan chenh Lech gtha gia tri ghi so va co sa tinh thud thu
nh5p cua cac khan muc tai san hoac tong nu tren bao cao tai chinh va dirge ghi nh5n theo paving phap

9
TONG CONG TY CO PHAN XUAT NHAP KHAU VA XA
‘
Y DUNG VIET NAM
Tea nha. Vinaconex, 34 Lang Ha,

Bao cao tai chinh
Qu5n Deng Da, thanh phe Ha N6i

Cho 'lam tai chinh ket th6c ngdy 31 thang 12 näm 2010
THUYET MINH BAO CAO TAI CHINH (Ti4 theo)

MAU SO B 09-DN
Cac thuy& minh nay la mat ba phn hop thanh va can diro
.
c doc dang thai vai bao cao tai chinh kern theo
TIEN VA CAC KHOAN TIYONG DUONG TIEN
31/12/2010
31/12/2009
VND
VND
Tien mat
5.343.239.575

7.364.711.918
Tien gni ngan hang
417.912.234.288 873.741.274.738
Cac khodn tuong throng tien (i)
851.458.068.519
317.042.500.000
1.274.713.542.382
1.198.148.486.656
(i) Cac khodn tuong (Wang tien bao gom cac khoan tien girl co
s
k han clued 3 thang tai Ngan hang Dau
to va Phat trien Viet Nam - Chi nhanh Ha Tay va NOR hang Dau tu
.
va Phat trien Viet Nam - Chi nhanh
Can Giay.
HANG TON KHO
31/12/2010
31/12/2009
VND
VND
Nguyen lieu, vat lieu
5.747.498.195 1.176.226.342
COng cu, dung cu
1.573.901.465
334.871.666
Chi phi san xuat, kinh doanh d6 dang (i)
1.098.236.654.345
1.288.852.470.135
Du pheng giam gia hang ton kho
(2.529.809.244)

(2.529.809.244)
Gia tri thuAn co th6 thwc hien duvc
cfia hang
ton
kho
1.103.028.244.761
1.287.833.758.899
(i) Chi phi san xuat, kinh doanh cl& dang bao Om chi phi san xuat, kinh doanh da dang cua cac ding
trinh Khu nha 6 cOng nhan 6 x5 Kim Chung-DOng Anh Ha NOi, Khu nha 6 cao tang hOn hop N05 DOng
Nam Trail Duy Hung, Du an Bdo tang Ha N6i va cac cOng trinh khdc.
7.

TAI SAN NGAN
HAN KHAC
31/12/2010

31/12/2009

VND

VND
Chi su nghiep (i)
92.603.482.052
122.336.102.236
TM san ngan han khac
1.461.448.316 73.348.555.401
94.064.930.368
195.684.657.637
(i) T6ng C6ng ty duvc Nha nuOc giao thuc hien mot
s6

du an kinh
t6,
chinh tri, x5 h6i, ngodi nhiem vu
san xuat, kinh doanh. Cac du an nay duvc trang trai bang ngu6n kinh phi do Ngan sach Nha nuOc cap.
Ngu6n kinh phi nhan duvc tit Ngan sach Nha nuOc dugc ghi nhan vao tai khoan "Ngu6n kinh phi" thu6c
Nguen kinh phi va quy khdc. Chi phi du
.
an
Oat sinh dugc ghi nhan vao tai khodn "Chi su nghiep"
thu6c Tai san ngan han khdc cho tai khi cac chi phi nay duvc guy& Man vOi Nha nuOc. Khi din, chi phi
du an se dugc giam trn vao Ngu6n kinh phi. Chi phi du an dugc Nha nuOc chi tra true tiep se dugc ghi
nhan dOng
,
thei vao tai khodn Chi su nghiep va Ngu6n kinh

Ngu6n kinh phi do Nha nuOc cap khOng
sir dung het
‘
se phai dugc hoan tra tai Ngan sach Nha nunc. Chi phi du an con thieu dugc Ngan sach
Nha nuOc bOi hodn.
al
A
3
TONG CONG TY CO PHAN XUAT NHAP KHAU VA XAY DUNG VIVT NAM
T6a nha Vinaconex, 34 Lang Ha,
Quail D6ng Da, thanh ph6 Ha Ni
6
Mt) cat)
tai chinh
Cho nam tai chinh ket thitc ngAy 31 thang 12 nam 2010

THUYET MINH BAO CAO TAI CHINH (Tiep theo)

MAU SO B 09-DN
Cac thuyé
'
t ininh nay la mot 130 phan hop thanh va can dtrov cloc clang th6i

bao ccio tai chinh IWtn theo
8.

PHAI THU NQI BO DAI HAN
Khoan phdi thu not b6 ddi han tai ngay 31 Mang 12 nam 2010 chtl ye
c
u the hi6n cdc khodn sau:
- Khoan phdi thu COng ty Co phan Xi mang Cam Phd v6i so tin IA 4.457.765 tri6u VND
y
i6c chuy6n
giao Tram nghien va MA may Xi mang Cam Phd theo Hop dOng chuyen giao tai san ky ngAy 16 thang 3
nam 2009 va Phu luc Hop dOng chuyen giao tai san k)"/ ngdy 18 thäng 12 nam 2009 giira Tong COng ty
Co phan Xuat nhap khau va Xay dung Vi6t Nam v6i C6ng ty CO phan Xi mang Cam PM.
- KhoOn phai thu COng ty Co phan Nu6c sach Vinaconex v6i s6 tin la 371.326 tri6u VND tir vi6c
chuyen giao theo Quyet dinh so 305/2009/QD-DT ngdy 29 thAng 4 nam 2009 cna. Hen clOng Quail tri
TOng COng ty
y
e vi6c "Quyet toan
so
b6 von dau to hoOn thAnh Du an dau xdy dung he' thOng cap
mr6c chuOi do thi Son Tay - H6a Lac - Xuan Mai - Mieu Men - HA N6i - Ha Bong giai doan 1, cOng
suat 300.000 m3/ngay dem" va theo Hop dOng chtty6n giao tai san hinh thanh
,

sau dau to giai doan 1
"Du

h6 thOng cap nu6c chuOi do thi Son Tay - H6a Lac - Xuan Mai - Mien MOn - Ha N6i - Ha
DOng" kj, ngAy 29 thang 9 nam 2009 giCra T6ng COng ty Co phan Xuat nhap khau va Xay dung Viet
Nam vai COng ty CO phan Nufac sach Vinaconex.
9.

TAI
SAN
NGUYEN GIA
CO DINH

HiNH

Nha cira,

May mot,

vat !den true

thi't hi
Plurung tin
van tai
TM sin
co dinh
Tting
Ong
VND
VND

VND
VND
VND
Tai
ngay 01/01/2010
Tang trong nam
Tang khde
Thanh 1y
Chuyen sang Bat
244.250.221.289
8.729.555.759
46.930.592.596
1.584.525.454
119.414.000
(179.742.300)
41.927.522.567
1.032.050.727
6.857.005.730
2.584.191.502
25.000.000
(52.970.000)
339.965.342.182
13.930.323.442
144.414.000
(232.712.300)
dOng sin
d'Au
to
(18.764.301.812)
Giam Id&

(36.694.198.272)
(28.536.228.482)
(13.260.344.965)
(4.896.210.023)
(18.764.301.812)
(83.386.981.742)
Tai
nay
31/12/2010
197.521.276.964
19.918.561.268
29.699.228.329
4.517.017.209
251.656.083.770
GIA TRI HAO MON LUY KE
Tii ngay 01/01/2010
KhAu
hao trong
nam
Tang khic
Thanh ly
Chuy6n sang Bat
28.306.826.508
10.644.798.863
40.798.087.140
2.494.269.688
119.414.000
(142.946.400)
29.013.252.587
2.382.559.445

736.099.909
255.285.886
25.000.000
(46.445.000)
98.854.266.144
15.776.913.882
144.414.000
(189.391.400)
dOng san dau to
Giant khac
(1.694.651.006)
(6.592.881.421)
(28.330.957.226)
(12.093.723.804)
(1.694.651.006)
(47.017.562.451)
TO
nay
31/12/2010
30.664.092.944
14.937.867.202
19.302.088.228
969.940.795
65.873.989.169
GIA TRI CON LAI
Tai
ngay 31/12/2010
166.857.184.020
4.980.694.066
10.397.140.101

3.547.076.414
185.782.094.601
Tii ngay 31/12/2009
215.943.394.781
6.132.505.456
12.914.269.980
6.120.905.821
241.111.076.038
Tai ngdy 31 thang 12 nam 2010, tai son co dinh hCru hinh c6 nguyen gid la tai ngdy 31 Mang 12 nam 2010
491.941 tri6u VND (31/12/2009 là: 115.310 tri6u VND) da duoc the chap
a
dam bao cho cdc khodn tien vay
ngan hang.
I
III
III
III
III
III
I
III
TONG CONG TY CO PHAN XUAT NHAP KHAU VA XAY DUNG VIVI' NAM
Tea nha Vinaconex, 34 Lang Ha,

BA() eat) tai chinh
Quan D6ng Da, thdnh ph6 Ha
Ni
O

Cho nam tai chinh ket thuc ngdy 31 thang

12 nam 2010
THUYÈT MINH BAO CAO TAI CHINH (Tie') theo)

MAU SO B 09-DN
Cac thuye
f
t minh nay la mat ba ph an hop thanh va can cluz7c cl'oc clang thai vai bao cao tai chinh kem theo
TAI
SAN CO
DINH
VO
HINH
Quyen sir
dung dal
Phan mem
may vi
tinh
TSCD
vO With
Mole
TOng Ong
VND
NGUYEN GIA
VND
VND
VND
Tai ngay
01/01/2010
70.000.000 12.500.000
82.500.000

Tang trong nam

12.163.952.000
12.163.952.000
Gidm trong nam
(24.000.000)
(24.000.000)
Tai
ngay 31/12/2010

12.163.952.000
46.000.000 12.500.000
12.222.452.000
GIA TRI HAO MON LUY
Kt
Tai ngay 01/01/2010
60.208.333
12.500.000
72.708.333
Khau hao trong nam
2.500.000
2.500.000
Gidm khac
(24.000.000)
(24.000.000)
Tai nay
31/12/2010
38.708.333 12.500.000
51.208.333
GIA TRI CON LAI

Tai ngay 31/12/2010

12.163.952.000
7.291.667 12.171.243.667
Tai
ngay 31/12/2009

-
9.791.667
9.791.667
CHI PHI XAY DIJ
.
NG
CO BAN DO DANG
Nam
2010
Nam 2009
VND
VND
SO
dt
•
Tau nam
438.680.145.221
5.792.242.073.112
Tang trong nam
191.180.255.219
1.632.749.465.171
Dieu chinh cho du an Nha. may Xi mang Cam Phd
6.726.896.151

Chuyen giao cho COng ty
co
phan Xi mang
Cam Phd
(5.423.906.895.395)
Chuyen giao cho COng ty TNHH1\46t thank vien nu6c
sach Vinaconex
(1.360.162.018.702)
Chuyen sang tai san co Binh hau hinh
(116.715.319.676)
Chuyen sang bat de‘ng san clan tu
.
(i)
(266.108.718.838) (92.254.055.440)
Kh c
(6.628.125.199)
So du' cuOi
nam
357.123.556.403
438.680.145.221
(i)

Tai ngdy 01 thang 10 nam 2010, T6ng COrig ty bat dau dimg von h6a lai vay va chuyen town b6
chi phi d6 dang con lai cua COng trinh 34 Lang Ha ve tai khoan Bat dOng san dau to vá bat dau
tinh khan hao town b6 tea nhã tir ngdy nay. Du an dau to xay clang Tru se( T6ng COng ty tai 34
Lang Ha do TOng COng ty lam chn dau to da hodn thanh vá dun vdo khai thdc sir dung town b6
to ngdy 1 thang 10 nam 2010 (theo bien ban nghiem thu cOng trinh ngdy 30 thang 9 Mtn 2010).
Tuy nhien, hien tai du
.
an Tru se

.
tai 34 Lang
Ha
dang trong giai doan guy& toan vein dau
hoan thdnh nen T6ng COng ty dang tam ghi tang tai san tren gia tri tam tinh tren co se( s6 lieu
bao cao du
.
kin quyet toan cna to van quanbi du an duoc Ban TOng Giam clOc phe duyet.
II I