Báo cáo tài chính hợp nhất năm 2012 (đã kiểm toán) - Công ty Cổ phần Xây dựng 47
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JiicA
HANOI
^ BAO C A O TAI CHINH HgfP NHAT DA DlTQC KIEM T O A N
C U A C O N G T Y C O P H A N X A Y DUlVG 47
Cho nam tai chinh ket thiic ngay 31/12/2012
Kem theo
BAO CAO K I E M T O A N DOC LAP
C O N G TY KIEM T O A N VA K i T O A N HA NOI
THANH VIEN HANG K I E M TOAN A L L I A N C E OF INTER-CONTINENTAL A C C O U N T A N T S
Tru sochinh: So 3, ngo 1295, dircmg Giai Phong, P. Hoang Lift, Q. Hoang Mai, TP. Ha Noi
DT: (84) 4 3974 5080/81/82 * Fax: (84) 4 3974 5083
Email: * Website: www.cpahanoi.com
^
CONG T Y C 6 PHAN X A Y DUTVG 47
Try so*: S6 8 dirong Bien Cirong, thanh pho Quy Nhon, finh Binh Dinh
Dien thoai: 056 3522 166 -Fax:056 3522 316
BAO C A O TAI CHINH HgfP NHAT DA DlTOC KIEM TOAN
CUA CONG T Y C O P H A N X A Y DUTSfG 47
Cho nam tai chinh ket thiic ngay 31/12/2012
Kem theo
BAO CAO KIEM T O A N DOC LAP
Duac kiem todn hoi:
C O N G T Y T N H H K I E M T O A N V A K E T O A N H A NOI
So 03, ngo 1295, dirang Giai Phong, quan Hoang Mai, thanh pho Ha Noi
Tel: (84 4) 9745081/82
Fax: (84 4) 9745083
Ha noi, thang 03 nam 2013
MUC LUC
STT
Noi dung
Trang
1
B^o c^o cfia HQI dong quan tri va Ban Tong Giam doc
2-3
2
Bao c^o kiem to^n
4-5
3
B^o cdo tai chinh h^p nhat da du*Q'c ki€m toan
Bang can doi ki todn h<^ nhdt tai ngay 31/12/2012
6-7
Bdo cdo kit qua hoat dgng kinh doanh hgp nhdt nam 2012
8
Bdo cdo liru chuyen tien te h(rp nhdt nam 2012
Ban thuyet minh bdo cdo tdi chinh h(?p nhdt nam 2012
-1-
9
10-31
CONG T Y C O PHAN X A Y D l / N G 47
Dia chi: S6 8 Bien Cuong - Quy Nhan - Binh Dinh
Dien Ihoai: 056 3522 166 Fax: 056 3522 316
B^o cdo tdi chinh
Cho nam tai chinh
k§t thuc ng^y 31/12/2012
BAO C A O CUA BAN TONG GIAM DOC
Ban T6ng Gidm 66c Cong ty c6 phan Xay dung 47 trinh bdy bdo cdo cua minh va bdo cdo tdi chinh
h(?p nhdt cua Cong ty cho ndm tai chinh ket thuc ngdy 31 thdng 12 ndm 2012.
Khai qudt ve Cong ty
Cong ty c6 phdn X a y dung 47 (sau day ggi tit la "Cong ty") tikn than la Cong ty Xay dung 47 dugc
chuyen d6i tu doanh nghiep Nha nu6c theo Quylt dinh s6 4411/2001/QD/BNN-TCCB ngdy
08/12/2001 ciia BO truong B o Nong nghi?p va Phdt triin nong thon. Cong ty hoat dong theo Gidy
chijng n h ^ ddng ky kinh doanh s6 3503000064 do Sd
hoach Bhu tu tinh Binh Dinh cdp ngdy 27
thdng 6 ndm 2005, thay d6i Idn thur 12 ngdy 01 thdng 08 ndm 2012, ma s6 Ddng ky doanh nghiep cua
Cong ty thay d6i s6 4100258747. Theo d6;
Try so chinh cua C6ng ty: S6 8, dubng Bien Cuong, thdnh ph6 Quy Nhon, tinh Binh Dinh.
V6n diau 16 cua Cong ty : 80.000.000.000 d6ng.
Bdng chtJ
: Tdm muai ty d6ng chSn.
Hoat dpng chinh cua Cong ty:
Xay d\cng cdc cong trinh ky thudt dan dung, bao gOm cdc cong trinh thuy loi, thuy dien;
Xdy d\mg nhd cdc loai (Xay dung cong trinh cong nghiep, dan dung);
Hoat dOng xdy dumg chuy8n dung khdc (Thi cong khoan phut viJa, x u ly nhn va than cong trinh);
Khai thdc dd, cdt, soi, ddt set;
Ki6m tra vd phan tich ky thuat (Dich vu thi nghiem ki§m tra do b^n c o hoc, be tong kk cdu);
Dich vu dieu hanh tua du lich (Kinh doanh 10" hdnh noi dia vd quoc te, cdc tua dich vu du lich
khdc);
Dich vu ho tra lien quan den qudng bd va to chuc tua du lich (To chiic hoi nghi, hoi thdo);
Dich vu tdm hai massage va cdc dich vu tdng cuong sue khoe (trir hoat dong thk thao);
Hoi dong quan tri va Ban T6ng Gidm doc tai ngay lap bao cao tai chinh hop nhat:
%
Cdc thanh vien cua H§i d6ng qudn tri bao gom:
H q vd ten
Ong N g u y i n Luang A m
Ong N g u y i n Vdn Ton
Ong Le Vdn D6ng
Ong Dinh Tdn Duong
Ong Pham Vdn Nho
Chixc danh
Chu tich
Ph6 C h u tich
U y vien
Uyvien
U y vien
Ngay b6 nhigm
Ngay 23
Ngay 23
Ngay 23
Ngay 23
Ngdy 23
thdng
thang
thang
thdng
thdng
5 ndm 2010
5 ndm 2010
5 nam 2010
5 ndm 2010
5 nam 2010
Cac thanh vien cua Ban T6ng Giam doc bao g6m:
Ho va ten
Chu-c danh
Ngay bo nhiem
T6ng Gidm d6c
Ph6 T6ng Gidm d6c
Pho T6ng Gidm d6c
Ngdy 01 thang 7 ndm 2005
Ngay 01 thang 7 ndm 2005
Ngay 01 thdng 7 nam 2005
Ong Dinh Tdn Duong
Ong Nguyin Due Thdi
Pho T6ng Gidm d6c
Pho T6ng Gidm d6c
Ngay 01 thang 7 ndm 2005
Ngay 01 thdng 7 nam 2005
Ong Nguyin V a n Ton
Pho T6ng Giam d6c
Ngay 01 thang 7 nam 2005
Ong Duong M i n h Quang
Ph6 T5ng Gidm d6c
Ngdy 01 thdng 01 ndm 2012
,
C
-AC
•
^
Ong N g u y i n Luang A m
Ong V u Xuan Chinh
Ong Le Van D6ng
-2-
-
CONG T Y C O P H A N X A Y DV NG 47
Dia chi: S6 8 Bien Cuong - Quy Nhan - Binh Dinh
Dien thoai: 056 3522 166 Fax: 056 3522 316
Bdo cdo tai chinh
Cho ndm tdi chinh
kk thuc ngay 31 /12/2012
Kiem toan vien
Cong ty T N H H Ki6m todn vd K§ todn Hd N o i Id Cong ty ki§m todn c6 du ndng luc dugc lira chgn
thuc hien k i l m todn bdo c^o tdi chinh ndm 2012 cua Cong ty.
Cac su- kien trong nam tai chinh
Ddu tu vao Cong ty lien kk (Cong ty c6 phdn Thuy dien Vdn Phong) v6i ty le ndm giD theu cam kk
Ia30%v6ndi§ule.
Cong bo tr6ch nhifm ciia Ban T^ng GJHm
txM ym »i4o cHo m ohinh
Ban Tong Gidm doc Cong ty chiu trdch nhi?m ve viec lap bdo cao tai chinh h(?p nhat phdn anh trung
thuc, hop ly tinh hinh tai chinh, k i t qua hoat dpng kinh doanh vd tinh hinh luu chuyin t i l n te cua
Cong ty trong ndm. Trong qud trinh lap bdo cdo tdi chinh. Ban T6ng Gidm d6c Cong ty khdng dinh
nhimg van de sau day:
•
Lira chon cdc chinh sdch k§ todn thich hgp va dp dung cdc chinh sdch ndy mot cdch nhdt qudn;
•
D u a ra cdc ddnh gid vd d\ dodn hgp ly vd than trgng;
•
L^p va trinh bay cdc bdo cdo tdi chinh hgp nhdt tren co so tuan thu cdc chudn muc k l todn, c h i dg
k l todn va cdc quy dinh c6 lien quan hi^n hdnh;
•
Lap cac bao cdo tai chinh hgp nhdt dya tren co sd ho^t dong kinh doanh Mn tyc. Cong ty t i l p tuc
hoat dong va thuc hien ki hoach san xudt kinh doanh cua minh trong ndm tdi chinh tilp theo;
•
Cdc s6 k l todn dugc Imi giiT d l phan dnh tinh hinh tai chinh cua Cong ty, voi mure do trung thuc,
hgp ly tai b i t cur thcri d i l m ndo vd ddm bdo rdng bdo cdo tdi chinh hgp nhdt tudn thu cdc quy dinh hien
hdnh cua Nhd nuoc. D6ng th^i c6 trdch nhiem trong viec bdo dam an todn tdi san cua Cong ty v a thuc
hien cac bien phdp thich hgp d l ngdn c h ^ , phdt hien cdc hanh v i gian Ian va cdc vi pham khdc;
• KI tu ngay ket thuc ndm tdi chinh d i n ngay lap Bdo cdo tai chinh hgp nhdt, chung toi khdng dinh
rdng khong phdt sinh bit ky mOt su kien ndo co t h i anh huong ddng ke d i n cdc thong tin da dugc
trinh bdy trong Bdo cdo tai chinh hgp nhdt va anh huong tai hoat dpng cua Cong ty cho ndm tai chinh
tilp theo.
Ban T6ng Gidm d6c Cong ty cam k i t rdng bdo cdo tai chinh hgp nhdt dd phdn dnh trung thuc v a hgp
ly tinh hinh tai chinh cua Cong ty tai thai d i l m ngay 31 thdng 12 ndm 2012, k i t qua hoat dong kinh
doanh vd tinh hinh luu chuyin tien te cho ndm tai chinh k i t thuc cung ngay, phu hgp v ^ i chudn muc,
c h i do k l todn V i ^ t N a m vd tuan thu cdc quy dinh hien hanh co li8n quan.
/^CP A ^
^
HANOIJ/
CONG TY KIEM TOAN VA KE TOAN HA NOI
M E M B E R OF A L L I A N C E OF INTER-CONTINENTAL ACCOUNTANTS
Tru so chinh: So 3, ngo 1295, ducmg Giai Phong, R Hoang Liet, Q. Hoang Mai, TP Ha N6i
DT: (84) 4 3974 5080/81/82 * Fax: (84) 4 3974 5083
Email: Website: www.cpaiianoi.com
JLicA
Ha noi, ngay 18 thdng 03 nam 2013
So:
9^/BCKiyCPA HANOI
BAO CAO KIEM TOAN
Ve Bdo cdo tdi chinh hap nhat ndm 2012 cua Cong ty Co phdn Xdy dimg 47
Kinh gin:
HOI DONG QUAN TRI V A BAN TONG GIAM DOC
CONG T Y CO PHAN XAY DUTVG 47
Chung toi da kiem toan Bao cao tai chinh hgp nhat nam 2012 cua Cong ty Co phan Xay dung 47
dugc lap ngay 15 thang 03 nam 2013 bao gom: Bang can doi ke toan hgp nhdt tai ngay
31/12/2012, Bao cao ket qua kinh doanh hgp nhat, Bao cao luu chuyen tien te hgp nhat va Ban
thuyit minh bao cao tai chinh hgp nhat cho nam tai chinh ket thuc cung ngay dugc trinh bay tu
trang 06 d i n trang 31 kem theo.
Trach nhiem cua Ban Tong Giam doc va ciia Kiem toan vien
Viec lap va trinh bay bao cao tai chinh hgp nhdt nay thuoc trach nhiem cua Ban Tong Giam doc
Cong ty. Trach nhiem cua chung toi la dua ra y k i l n ve cac bao cao tai chinh nay can cu tren ket
qua kiem toan cua chung toi.
Ca so* y kien
Cong viec k i l m toan cua chung toi dugc tiln hanh theo cac chuan muc kiem toan Viet Nam. Cac
chuan muc va quy che nay yeu cau cong viec kiem toan phai lap ke hoach va thuc hien de co su
dam bao hgp ly rdng bao cao tai chinh hgp nhdt khong con chua dung cac sai sot trong yeu.
Chung toi da thuc hien viec kiem tra theo phuong phap chgn mau va ap dung cac thu nghiem can
thiet, thu thap cac bdng chung xac minh nhijng thong tin trong bao cao tai chinh hgp nhat; danh
gia viec tuan thu cac chudn muc va c h i do k l toan hien hanh, cac nguyen tac va phuong phdp ke
toan dugc dp dung, cac uac tinh va xet dodn quan trgng cua Ban Tong Giam doc cung nhu each
trinh bay t6ng quat cac bao cao tai chinh hgp nhdt. Chung toi cho rdng cong viec kiem toan cua
chung toi da dua ra nhijng c a sa hgp ly de lam can cu cho y kien cua chung toi.
Y kien Kiem toan vien
Theo y kien chung toi, xet tren cac khia canh trong yeu thi Bao cao tai chinh hgp nhat cua
Cong ty Co phan X a y dung 47 cho nam tai chinh ket thuc ngay 31/12/2012 da:
a) Phan anh trung thuc va hgp ly tinh hinh tai san, cong ng va nguon von chu sa hiiu cua Cong
ty tai thai diem hgp nhit ngay 31/12/2012 cung nhu ket qua hoat dong kinh doanh hgp nhdt
va tinh hinh luu chuyen tien te hgp nhdt cua Cong ty cho nam tai chinh k i t thuc cung ngay;
b) Phu hgp vai Che do ke toan, Chuan muc ke toan Viet Nam va cac quy dinh phap ly c6 lien
quan d i n viec lap va trinh bay Bao cao tai chinh;
Bao cao nay dugc lap thanh 07 ban bdng tieng Viet, cac ban co gia tri phap ly nhu nhau.
Cong ty Co phan X a y dung 47 giu 06 ban, Cong ty T N H H Kiem toan va k l todn Ha N o i giu 01
ban.
CONG T Y T N H H K I E M T O A N V A K E TOAN HA NQI
C O N G T Y C O P H A N X A Y D ^ T N G 47
Bao cao tai chinh
Cho nam tai chinh
ket thuc ngay 31 /12/2012
Dja chi: S6 08 duong Bien Cucmg, thanh ph6 Quy Nhan, tinh Binh Dinh
B A N G C A N DOI K E T O A N H O P N H A T
Tai ngay 31/12/2012
Dan vi tinh: ddng
Tai san
M a so
(1)
(2)
Thuyit
minh
(3)
So cuoi n3m
(4)
So dau nam
(5)
A. Tai san ngan han
100
1.118.760.920.489
913.390.947.510
I. Tien va cac khoan tuong duong tien
110
196.900.661.170
107.768.023.601
l.Tiln
111
36.900.661.170
77.768.023.601
2. Cac khoan tuong duong tien
112
160.000.000.000
30.000.000.000
11. Cac khoan dau tu* tai chinh ngdn han
120
III. Cac khoan phai thu
130
1. Phai thu khach hang
131
2. Tra truoc cho nguoi ban
3. Cac khoan phai thu ngdn han khac
4. Du phong cac khoan phai thu kho doi (*)
139
IV. Hang ton kho
1. Hang t6n kho
140
141
V . Tai san ngan ban khac
150
1. Chi phi tra truoc ngdn han
151
V.06
2. Thue GTGT con duoc khau tru
152
3. Cac khoan thue phai thu Nha nuoc
V.Ol
-
449.757.206.558
445.738.637.801
V.02a
373.640.345.411
390.225.064.352
132
V.03
62.099.756.194
43.262.734.802
138
V.04
14.017.104.953
12.250.838.647
461.360.971.346
354.836.085.228
461.360.971.346
354.836.085.228
10.742.081.415
5.048.200.880
17.181.000
6.956.909
V.07
7.223.736.455
10.986.363
154
V.08
37.166.827
3.925.639
4. Tai san ngan han khac
158
V.09
3.463.997.133
5.026.331.969
B. Tai san dai han
200
483.942.800.644
400.454.749.460
I. Cac khoan phai thu dai han
210
388.423.040
-
1. Phai thu dai han cua khach hang
211
388.423.040
-
II. Tai san co djnh
220
1. Tai san co djnh huu hinh
221
- Nguyen gia
222
- Gia tri hao mon luy ke (*)
223
2. Tai san co dinh v6 hinh
227
- Nguyen gia
228
- Gia trj hao mon luy ke (*)
229
3. Chi phi xay dung co ban do dang
230
V.05
V.02b
V.IO
V.ll
432.815.345.636
364.264.571.686
400.954.695.209
352.490.859.973
741.192.046.668
645.182.512.279
(340.237.351.459)
(292.691.652.306)
17.057.975.335
11.405.246.056
17.623.668.290
11.911.730.290
(565.692.955)
V.12
14.802.675.092
(506484.234)
368.465.657
-
-
III. Bat dong san dau tu'
240
IV. Cac khoan dau tu* tai chinh dai han
250
V.13
48.849.000.000
31.800.000.000
1. Ddu tu vao cong ty lien kit, lien doanh
252
V.13.1
8.849.000.000
31.800.000.000
2, Ddu tu chung khoan dai han khac
258
V.13.2
40.000.000.000
V, Tai san dai han khac
260
1. Chi phi tra truoc dai han
261
V.14
2. Tai san dai han khac
268
V.15
VI. Lgi the thuong mai
269
Tong cgng tai san
270
1.890.031.968
1.890.031.968
4.390.177.774
3.091.285.774
1.298.892.000
1.602.703.721.133
1.313.845.696.970
(Cdc thuyit minh tic trang 10 din trang 31 Id mot bo phdn hap thdnh ciia Bdo cdo tdi chinh)
6
C O N G T Y C O P H A N X A Y DV'NG 47
Bao cao tai chinh
Dia chi: So 08 duang Bien Cirong, thanh pho Quy Nhon, tinh Binh Dinh
Cho nam tai chinh
kk thuc ngay 31/12/2012
B A N G C A N DOI K E T O A N HQP N H A T
Tai ngay 31/12/2012
(Tiep theo)
Ban vi tinh: dong
Nguon von
(I)
Ma so
(2)
Thuyet
minh
(3)
So cuoi nam
So dau ndm
(4)
(5)
A. Ngf phai tra
300
1.445.051.388.546
1.158.747.904.101
1.N9'ngan han
310
1.078.621.683.942
858.961.811.848
1. Vay va ng ngan han
311
V.16
469.489.182.838
562.938.811.070
2. Phai tra nguoi ban
312
V.17
153.233.483.286
201.949.093.138
3. Nguoi mua tra tien trucrc
313
V.18
404.931.018.557
24.995.377.849
4. Thue va cac khoan phai ngp Nhd nu6c
314
V.19
3.667.840.088
24.788.337.685
31.605.418.186
32.104.220.768
5. Phai tra nguoi lao dong
315
6. Chi phi phai tra
316
7. Cac khoan phai tra, phai npp ngdn han khac
319
8. Quy khen thuong, phuc lgi
320
II.
dai han
V.20
330
-
14.622.314.355
11.005.268.645
1.072.426.632
1.180.702.693
366.429.704.604
299.786.092.253
366.429.704.604
294.785.657.770
5.000.434.483
1. Vay vangdaihan
2. D u phong trg cdp mdt viec 1dm
334
336
B Von chu SO" hfru
400
I. Von chu so hull
410
1. Von dau tu ciia chu so huu
411
80.000.000.000
80.000.000.000
2. Thang du von co phan
412
23.467.650.000
23.467.650.000
3. V6n khac cua chu so hiiu
413
10.449.146.977
10.449.146.977
4. Chenh Ifch ty gia h6i doai
416
5. Quy dau tu phat trien
417
18.992.768.338
15.643.647.685
6. Quy dau du phong tai chinh
418
6.228.569.510
5.159.862.437
7. Quy khac thuoc von chu so huu
419
89.358.729
52.276.624
8. Lgi nhuan sau thu8 chua phan phoi
420
16.290.408.435
18.337.397.938
V.21
V.22
155.517.901.989
153.110.506.944
155.517.901.989
153.110.506.944
-
525.283
-
-
n. Nguon kinh phi va quy khac
430
C. L o i ich cua co dong thieu so
439
2.134.430.598
1.987.285.925
llFong cgng nguon von
440
i.602.703.721.133
1.313.845.696.970
(Cdc thuyet minh tir trang JO din trang 31 la mot bo phdn hap thdnh cua Bdo cdo tdi chinh)
7
CONG TY C 6 P H A N X A Y D U N G 47
Dia chi: S6 08 duang Bien Cuong, thanh pho Quy Nhon, tinh Binh Dinh
BAO
Bao cao tai chinh
Cho nSm tai chinh
ket thuc ngay 31/12/2012
CAO K E T QUA KINH DOANH HOP NHAT
Nam 2012
Dan vi tinh: ddng
Ma
Chi tieu
0)
1. Doanh thu ban hang va cung cap dich vu
2.
Cac khoan giam trij doanh thu
s6
Thuyet
minh
Nam nay
Nam tru'6c
(2)
(3)
(4)
(5)
01
VL18
995.717.205.834
1.295.507.663.430
03
VLi9
58.967.837
73.432.347
+ Hang ban bi tra lai
3.
Doanh thu thuan ve ban hang va cung cap djch vy
10
VI.20
995.658.237.997
1.295.434.231.083
4.
Gid v6n hang ban
11
VI.21
818.813.332.157
1.098.542.838.728
176.844.905.840
196.891.392.355
5. Lgi nhuan ggp ve bdn hang va cung cap djch vu
20
6. Doanh thu hoat dong tai chinh
21
VI.22
6.833.085.082
5.455.451.904
7. Chi phi tai chinh
22
VI.23
123.222.890.484
138.547.749.064
104.515.261.949
122.076.677.016
- Trong do: Chi phi lai vay
23
8. Chi phi ban hang
24
9. Chi phi quan ly doanh nghi?p
25
VL21
-
39.214.636.348
32.981.155.530
10.
Lgi nhuan thuan tu* hoat dgng kinh doanh
30
21.240.464.090
30.817.939.665
11.
Thu nhap khac
31
6.713.104.413
1.090.639.067
12.
Chi phi khac
32
59.810.916
30.900.634
13.
Lgi nhuan khac
40
6.653.293.497
1.059.738.433
14.
Tong Igi nhuan ke toan tru*oc thue
50
27.893.757.587
31.877.678.098
15.
Chi phi thue T N D N hien hanh
51
6.308.764.792
7.516.838.676
16.
Chi phi thug T N D N hoan lai
52
17.
Lgi nhuan sau thue thu nhap doanh nghiep
60
21.584.992.795
24.360.839.422
17.1 Lgi nhuan sau thul cua c6 dong thilu s6
61
98.251.405
79.851.105
17.2 Lgi nhuan sau thue cua co dong cua Cong ty me
62
21.486.741.390
24.280.988.317
2.686
3.035
18.
70
Lai CO' ban tren co phieu
VL24
-
VI.26
-
^15 thdng 03 nam 2013
Ke toan t
Lu-ong Dang Hao
Pham Van Nho
doc
LuoTig Am
(Cdc thuyet minh tic trang 10 den trang 31 Id mot bo phdn hpp thdnh cua Ban cdo tdi chinh)
8
CONG T Y C 6 PHAN X A Y D V N G 47
Dia chi; So 08 ducmg Bien Cuang, lhanh pho Quy Nhon, tinh Binh Dinh
BAO CAO LUtI CHUYEN
Bao cao tai chinh
Cho nam tai chinh
ket thuc ngay 31/12/2012
TIEN T E
HQP
NHAT
(Theo phuong phap true tiep)
Nam 2012
Don vi tinh: V N D
C h i tieu
1
Ma
A
SO
2
Nam nay
Nam Iruro'c
3
4
I. huM chuyen tien tii' hoat dO"g kinh doanh
1. Tiln thu b^n hang, cung cip dich vu v^ doanh thu khdc
01
2. Tien chi tra cho ngu^ri cung cap hang h6a, djch vu
1.518.894.600.344
1.573.795.437.317
02
(890.399.738.734)
(1.162.248.957.949)
3. Ti6n chi tra cho ngu&i lao dOng
03
(186.365.368.469)
(207.240.095.867)
4. Ti6n chi tra lai vay
04
(104.515.261.949)
(122.076.677.016)
5. Tien chi nop thue thu nhap doanh nghiep
05
(7.542.708.040)
(8.613.801.163)
6. Tign thu khac tu hoat dpng kinh doanh
06
3.838.905.273
1.480.196.285
7. Ti6n chi khac cho hoat dgng kinh doanh
07
(1.452.869.569)
(1.143.613.359)
Lmi chuyen tien thuan tir hoat dgng kinh doanh
20
332.457.558.856
1. Tiln chi d l mua sSm, xay dung TSCD v^ c^c TS dai han kh^c
21
(125.674.669.948)
2. Tiln thu tij thanh ly, nhucmg bdn TSCD v^ cdc TS dai han khdc
22
73.952.488.248
H. Luu chuyen tien tir hoat dgng dau tu*
-
-
3. Tiln chi cho vay, mua cdc cong cy ng cua don vi khac
4. Tiln chi diu tu gop v6n vdo don vi kh^c
5. Tiln thu h6i ddu tu g6p v6n vdo don vi kh^c
26
6. Tien thu lai cho vay, co tdc vd lgi nhuan dugc chia
27
Luii chuyen tien thuan tir hoat dgng dau tu*
30
(137.057.893.163)
23
25
(45.320.478.789)
- ,
(18.363.322.000)
(18.120.000.000)
-
6.980.098.785
-
-5.496.919.792
(57.943,558.997)
III. Lu-u chuyin tiln tir hoat dgng t^i chinh
-
I. Tiln thu tij phat hanh c6 phieu, nhan von gop cua chu so hiJii
2. Tiln chi tra v6n g6p cho c^c CSH, mua lai CP cua D N da PH
3. Tien vay ngdn han, dai han nhdn dugc
31
32
1.444.322.000
33
788.460.826.410
1.088.377.118.945
4. Tien chi tra ng goc vay
34
(877.928.718.608)
(1.011.767.815.601)
5. Tiln chi trd ng thue tdi chinh
35
6. C6 tu:c, lgi nhuan da tra cho chu s6 hCtu
36
(18.243.808.026)
Luu chuyen tiln thudn tir hoat dgng tdi chinh
40
(106.267.378.224)
Lull chuyen tien thu§n trong ky
50
Tien va tuoug duong tiln dau ky
60
61
89.132.287.469
107.768.023.601
350.100
76.480.714.546
31.278.299.280
9.009.775
Tiln va ttfong duxmg tien cu6i ky
70
196.900.661.170
107.768.023.601
-
-
-
-
(16.137.518.049)
60.471.785.295
(Cdc thuyit minh tic trang 10 din trang 31 la mot bo phdn hap thdnh ciia Bdo cdo tdi chinh)
9
CONG T Y C O PH A N X A Y D V N G 47
Dia chi: So 8 ducrng Bien Cuong, Quy Nhon, tinh Binh Dinh
Bdo cdo tai chinh
Cho nam tai chinh k6t thuc ngay 31 / 12/2012
BAN T H U Y E T MINH BAG CAO TAI CHINH HQP NHAT
Nam 2012
I. T H 6 N G TIN D O A N H NGHIEP.
1. Hinh thirc so" huu von:
Cong ty C6 phdn X d y dung 47, goi \k la "Cong ty", tiln than la C6ng ty X a y dyng 47 dugc chuy€n
d6i tu Doanh nghiep N h a nuoc theo Quy§t dinh s6: 4411/2001/QD/BNN-TCCB ngdy 08/12/2001 cua
BO trucmg B o Nong nghiep \h viec chuyen Cong ty Xay dung 47 thanh Cong ty C 5 phin X a y dung
47. C6ng ty dugc thanh lap theo G i i y chimg nhdn ddng ky kinh doanh s6 3503000064 do S o K a
hoach vd Ddu tu tinh Binh Dinh cdp ngdy 27 thdng 06 ndm 2005. Trong qud trinh hoat dgng, Cong ty
c6 09 Idn thay d6i ddng ky kinh doanh, thay d6i Idn thur 09 vdo ngay 02/08/2010 v6i s6 m6i Id
4100258747 do So YA hoach va Ddu tu tinh Binh Dinh cdp. Theo d6;
Tru
chfnh cCia C6ng ty:
V6n d i l u le cua Cong ty:
Menh gid c6 phdn:
S6 8, Dien Cuong, Thdnh pho Quy Nhon, tinli Blnli Dinh.
80.000.000.000 d6ng
10.000 d6ng
C6 phi§u cua C6ng ty da dugc niem yk tai So giao dich chumg khodn thanh ph6 H6 Chi Minh theo
Quylt dinh s5 30/2011/QD/SGDHCM So giao dich chung khodn thanh ph6 H6 Chi Minh cdp ngdy
21/03/2011.
Ca cau von dieu I^ :
STT Ten t5 chuc/ Ca nhdn
Ty le ndm giu (%)
1 Cong ty K D v6n nha nude
2 Ong Nguyin Luong Am
3 C6 dong khdc
Cgng
25,96
3,69
70,35
100
So luong (CP)
Gia trj
2.076.427
295.245
5.628.328
8.000,000
20.076.427.000
2.952.450.000
56.283.280.000
80.000.000.000
2. LTnh vuc kinh doanh: Xdy dung, thuong mai, dich vu
3. Nganh nghl san xuat kinh doanh:
- Xay dung cac cong trinh thuy lgi, thuy dien, giao thong, cong nghiep, dan dung;
- Khai thdc, van chuyin vat lieu xay dung;
- Dich vu thi nghiem k i l m tra do b i n c a hoc be tong, ket cau;
- Dai tu xe, may thi cong. San xudt, phuc hoi phu kien c a khi san xuat cac san phdm ca khi
cong trinh;
- Kinh doanh khach san, nha hang, rugu, thu6c la, dich vu massage. Dai ly rugu, bia, nu6c
giai khat. Dai ly dich vu Internet. Kinh doanh lu hanh noi dia va qu6c te, cdc dich vu du lich
khac. Dai ly thu d6i ngoai te. Mua ban hang thu cong my nghe. T6 churc hoi nghi, hoi thao.
Dich vu quang cao. Dai ly ve may bay, tau hoa. T u van du hoc. Kinh doanh van tdi hanh
khach bdng 6 to theo hop ddng. Cho thue xe 6 to. K m h doanh dich vu the thao, giai tri, tro
chai t h i thao tren b i l n ;
~'
^
- Hoat dong day nghe;
10
C O N G T Y C O PHAN X A Y DVNG 47
Dia clii: So 8 duong Bien Cuong, Quy Nhon, tinh Binh Dinh
Bdo cdo tdi cliin/i
Cho nam tdi chinh kk thuc ngay 31/12/2012
- K i n h doanh va cho thue bki dong san;
- T h i cong khoan phut vGa va x u ly nen m o n g cong trinh;
- D i c h v u dua nguai lao dong di lam viec o nuac ngoai.
4. Cong ty con hgp nhat Bdo cdo tdi chinh vd ty le sd* hihi
>
Cong ty CS phdn du Ijch Hdm Ho
Cong ty c6 phdn du lich Hdm Ho dugc thanh lap theo gidy chung nhan ddng ky kinh doanh Idn ddu s6
3503000040 do So Ka hoach vd ddu tu tinh B i n h Dinh cdp ngay 08 thang 01 ndm 2004, vd Gidy chung
nhan ddng ky thay d6i Idn thi^ hai ngay 26 thdng 6 ndm 2009. Theo d6, v6n d i l u le ddng ky la
8.000.000.000 d6ng Viet Nam. Hoat dgng chinh theo Giay phap hoat dgng cua Cong ty la ddu tu, xdy
dung, quan ly, khai thdc cdc khu du lich, kinh doanh dich v u Ift hanh, khdch san, nha hang ... va cac
hoat dgng vui choi gidi tri khdc.
Try so tai th6n Phu M y , xd Tdy Phu, huyen Tdy Son, tinh Binh Dinh.
Dan thai d i l m 31/12/2012, Cong ty dang hoan tdt thu tuc tSng v6n d i l u le ti^ 8 ty ddng len 10 ty d i n g
theo Quyat dinh cua H g i d6ng qudn tri Cong ty c6 phdn du lich Hdm H o ngay 17 thdng 10 nam 2012.
Cong ty ndm giu 73,69 % v6n d i l u le cua Cong ty con nay d i n thdi d i l m 31/12/2012.
n. KY KE TOAN, D O N VI TifeN TE SU* DVNG TRONG KE
TOAN.
K y k l todn cua Cong ty bdt ddu tu ngdy 01 /01 /2012 vd kk thuc vdo ngdy 31 /12/2012.
Don vi t i l n te su dung trong ghi chap k l todn Id d i n g Viet Nam (Ky hieu Id ding).
HI. CHUAN MV'C VA CHE D Q KE TOAN AP DVNG.
Che dg kl toan dp dung:
Cong ty dp dung Chi do k l todn doanh nghiep ban hanh theo Quylt dinh s6 15/2006/QD-BTC ngay
20/03/2006 cua B g Tdi chinh, cdc thong tu v l viec hudng ddn, sua d l i , b l sung C h i do k l todn doanh
nghiep vd cdc quylt dinh ban hdnh chudn muc k l todn Viet Nam, cdc thong tu hudng ddn, sira d l i , b l
sung chudn muc k l todn Viet N a m do B g Tai chinh ban hanh c6 hieu lire d i n thdi d i l m k i t thuc nien
do k l todn lap bao cdo tdi chinh ndm.
Tuygn bo ve vi^c tuan thu Chuan muc ke todn va Che dg ke todn
Cong ty da dp diing cdc chudn muc k l todn Viet N a m vd cdc vdn ban hudng ddn chudn muc do Nha
nude da ban hdnh. Cdc bdo cdo tdi chinh dugc lap va trinh bay theo dung moi quy dinh cua tung chudn
muc, thong tu hudng ddn thuc hien chudn muc va C h i dg k l todn hien hdnh dang dp dung.
Hinh thuc ke toan ap dung
Cong ty dp dung hinh thuc k l toan: Chung tu ghi s6
TV. CHINH SACK KE TOAN AP DVNG
1. Co so* hgp nhat bdo cdo tai chinh
Bdo cdo tdi chinh hgp nhdt bao g i m bdo cdo tai chinh cua Cong ty (Cong ty me) vd cdc Cong ty con tai
ngay 31/12/2012.
Cdc Cong ty dugc hgp nhdt todn bo k l tir ngdy mua. Id ngdy Cong ty me thuc sir ndm quyin k i l m sodt
Cong ty con va tilp tuc dugc hgp nhdt cho d i n ngay Cong ty me chdm dut quyln k i l m sodt doi vdi
Cong ty con.
11
C 6 N G T Y C 6 P H A N X A Y D V N G 4?
Dia chi: So 8 dirdng Bien Cuong, Quy Nhon, tinh Binh Dinh
Bdo cdo tai cliinh
Cho ndm tai chinh lc§t thuc ngc'iy 31 /] 2/2012
Cdc giao dich bl logi trir khi hap nitdt:
Cdc s6 d u nOi bp \h cong ng phai thu, phai tra ngi bg; toan bg thu nhap, chi phi va cac khoan lai, 16
chua thuc hien phdt sinh tu cdc giao dich ngi bg dugc loai ra khi lap bdo cdo tai chinh hgp nhdt.
2. Nguyen tdc ghi nhan cdc khoan tien vd cdc khodn tuong duong ti§n:
Tien vd khodn tuong duong tien bao gom tien mdt tai quy, t i l n gui ngan hang, cdc khoan ddu tu ngdn
han c6 thdi han g6c khong qud 3 thang, c6 tinh thanh khoan cao, c6 kha ndng chuyin d l i d l ddng thdnh
cdc lugng t i l n xdc dinh va khong co nhilu rui ro trong chuyin d l i thdnh t i l n .
3. Nguyen tdc ghi nhan hang ton kho:
Nguyen tdc ddnh gid hang tdn kho: Hdng t i n kho dugc tinh theo gid g l c . Trudng hgp gid tri thudn c6
t h i thyc hi?n dugc thdp hon gid g l c thi phdi tinh theo gid trj thudn co t h i thuc hien dugc. Gid g l c hdng
ton kho bao gom chi phi mua, chi phi c h i b i l n vd cac chi phi Hen quan true tiep khdc phdt sinh d l c6
dugc hang ton kho 6 dia diem va trang thdi hien tai.
Gid g l c cua hdng t i n kho mua ngodi bao gIm gid mua, cdc loai t h u l khong dugc hoan lai, chi phi van
chuyin, b i c xIp, bao qudn trong qud trinh mua hang vd cdc chi phi khdc co lien quan true tilp dSn vigc
mua hdng t i n kho.
Phwang phdp xdc dinh gid tri hdng tdn kho cuoi ky: Gid tri hang t i n kho c u l i ky dugc xdc dinh theo
phuong phdp binh qudn gia quyln.
Phuo-ng phdp hach todn hdng ton kho: C6ng ty dp dung phuong phdp ke khai thudng xuyen d l hach
todn hdng t i n kho.
4. Nguyen tdc ghi nh^n cdc khoan phai thu thuong mai va phdi thu khdc:
Nguyen tic ghi nhan: Cdc khodn phdi thu khdch hdng, khoan trd truoc cho ngudi ban, phdi thu ngi bg,
phdi thu theo t i l n do k l hoach hgp d i n g xay dung (nlu cd), va cdc khodn phai thu khac tai thdi d i l m
bdo cdo, n l u :
-
Co thdi han thu h i i hodc thanh todn dudi 1 ndm dugc phan loai Id Tdi sdn ngdn han.
C d thdi han thu hIi hodc thanh toan tr6n 1 ndm dugc phan loai Id Tai sdn dai han.
L^p dur phong phai thu khd doi: D u phong ng phai thu kho doi t h i hien phdn gid tri du k i l n bi t i n thdt
ciia cdc khoan ng phdi thu cd khd ndng khdng dugc khdch hang thanh todn d l i vdi cac khodn phdi thu
tai thdi d i l m lap bdo cdo tdi chinh.
D u phong phdi thu khd doi dugc lap cho tung khoan ng phai thu khd doi cdn cii vdo t u l i ng qud han
cua cdc khodn ng hodc d u k i l n miic t i n thdt cd t h i xdy ra cu t h i nhu sau:
D l i vdi ng phai thu qud ban thanh todn thuc hien theo dung hudng d i n tai Thdng tu sd 228/2009/TTB T C ngdy 07/12/2009 cua B d Tdi chinh cy t h i nhu sau:
+ 30% gid tri dSi vai khodn naphdi thu qud han tic tren 6 thdng din duai 1 ndm.
+ 50% gid tri dSi vai khodn na phdi thu qud han tir J ndm den dir&i 2 ndm.
+ 70% gid tri dSi v&i khodn na phdi thu qud han tir 2 ndm din duai 3 ndm.
+ 100% gid tri doi vai khodn na phdi thu tir 3 ndm tra len
5. Nguyen tdc ghi nhan va khau hao tai sdn c6 dinh:
Nguyen tdc ghi nhan TSCD hiru hinh: Tdi sdn c l dinh dugc ghi nhdn theo gid g l c . Trong qud trinh s u
dung, tdi san cd dinh duoc ghi nhan theo nguyen gid, hao mon luy k l vd gid tri cdn lai.
12
C O N G T Y C O PHAN X A Y DV NG 47
Dia chi: So 8 dirong Bien Cuong, Quy Nhon, tinh Binh Dinh
Bdo cdo tdi cfifnh
Cho nSm tdi chinh kk thuc ngay 31/12/2012
Phwang phdp lihdu hao TSCD huv hinh: Khdu hao dugc trich theo phuong phap duong thing. Thoi
gian khdu hao phu hgp v6i Thong tu 203/2009/TT-BTC ngay 20 thdng 10 ndm 2009.
6. Nguyen tdc ghi nhan cdc khodn dau tu tai chinh
6J. Nguyen tdc ghi nhgn
Khoan dau tu vao cong ty con, c6ng ty lien k§t dugc k l todn theo phuong phdp gid g l c . L g i nhudn
thuan dugc chia tir cong ty con, cong ty lien k i t phat sinh sau ngdy ddu tu ghi nhdn vao bdo cdo k i t qua
hoat dgng kinh doanh. Cdc khoan dugc chia khdc la khoan gidm trir gid g l c ddu tu.
Khodn ddu tu vdo cong ty lien doanh dugc k l todn theo phuong phdp gid g l c . Khodn v i n g6p lien
doanh khong d i l u chinh thay d l i ciia phdn so hmi cua cong ty trong tdi san thudn cua cong ty lien
doanh. Bdo cdo k i t qud hoat dgng kinh doanh cua cong ty phdn dnh khoan thu nhap dugc chia tir lgi
nhudn thudn luy ke cua cong ty lien doanh phdt sinh sau khi g6p von lien doanh.
Hoat dgng li6n doanh theo hinh thurc hoat dgng kinh doanh d i n g k i l m sodt va tai san d i n g k i l m sodt
dugc cong ty dp dung nguyen tkc k l todn chung nhu voi cac ho^t dgng kinh doanh thong thuong khdc.
Trong d6:
- C5ng ty theo d5i rieng cdc khodn thu nhap, chi phi lien quan d i n hoat dgng lien doanh va thirc hi§n
phdn b l cho cdc ben li6n doanh theo hgp d i n g lien doanh.
- Cong ty theo d6i riSng tdi sdn g6p vIn lien doanh, phdn vIn g6p vdo tai san d i n g k i l m sodt va cdc
khoan cong ng chung, cong ng rieng phdt sinh tir boat dgng lien doanh
Cdc khodn ddu tu chumg khodn tai thdi d i l m bdo cdo , n l u :
- C o thoi han thu hIi hodc ddo ban khong qud 03 thdng k l tir ngay mua khodn ddu tu do dugc coi Id
"tuong duong t i l n " ;
- Co thdi han thu hoi von dudi 1 ndm dugc phan loai la tdi sdn ngdn han;
- C d thdi ban thu hoi vIn tren 1 ndm dugc phan loai Id tdi san dai ban.
6.2. Lap dtrphong cdc khodn ddu tir tdi chinh
- Du-phdng cdc khodn ddu tu tdi chinh dai han:
Dir phdng ddu tu cho m§i khodn ddu tu tai chinh bdng s i vIn da ddu tu vd tinh theo cong thuc sau:
V i n ddu tu cua doanh nghiep
Mu*c du
phdng t i n
thdt cdc
khodn ddu
tu tai chinh
V o n gop thuc ta
cua cdc ben tai
t l churc kmh t l
V o n chu
sdhiJu thuc
cd
X
T i n g v I n gop thuc t l cua cdc
ben tai t l chirc kinh t l
7. Nguyen tdc ghi nhan chi phf trd trudc:
Chi phi tra tric&c ngdn han: L d cdc loai chi phi trd trudc n l u chi lign quan d i n ndm tai chinh hien tai
thi dugc ghi nhan vdo chi phi san xudt kmh doanh trong ndm tai chinh.
Chi phi tra trir&c dai han: L d cdc loai chi phi thuc t l da phat sinh nhung cd lien quan d i n k i t qua hoat
dgng sdn xudt kinh doanh cua nhilu nien do k l todn.
8. Nguyen tac ghi nhan cac khodn phai tra thirong mai va phai tra khac
13
CONG TY C 6 PHAN XAY DV'NG 47
Dia chi: So 8 dirdng Bien Cuong, Quy Nhon, tinh Binh Dinh
Bdo cdo tdi chinh
Cho nam tai chinh I
Cd Ihdi han thanh toan dudi 1 nam dugc phan lo^i 1^ N g ngan han.
C d thdi han thanh todn tren 1 nam dugc phan loai Id N g dai han.
Tdi san tliieu chd x u ly dugc phan loai Id N g ngdn han.
Thue thu nhap hodn lai dugc phdn loai la N g ddi han.
9. Nguyen tdc ghi nhan von chu sd hiru.
Vdn ddu tu cua chu sd huu dugc ghi nhdn theo sd v6n thyc gdp cua chu sd hOii.
Thdng du vdn cd phan Id gia tri chenh lech gifta gid bdn vd menh gid cd philu.
Lgi nhudn sau thue chua phan phdi la sd lgi nhudn tir cdc hoat ddng cua doanh nghiep sau khi trir cdc
khoan dilu chinh do dp dung hIi t l thay ddi chinh sdch k l todn vd d i l u chinh hdi t l sai sdt trgng y l u
cua cac ndm trudc.
10. Nguyen tdc trich lap cac khoan du tru cdc quy tir Igi nhuan sau thue:
L g i nhudn sau thue thu nhap doanh nghigp sau khi dugc Hdi d i n g quan tri phe duyet dugc trich cdc quy
theo D i l u Ig Cdng ty va cdc quy dinh phdp ly hign hdnh, se phan chia cho cdc b6n dua tren ty le vIn
gdp.
11. Nguyen tdc vd phuong phdp ghi nhdn doanh thu.
ll.L Doanh thu bdn hdng dicac ghi nh^n khi ddng thdi thda man cdc dieu kien sau:
Phdn Idn rui ro vd lgi ich gdn l i l n vdi quyln sd hihi san phdm hodc hang hda da dugc chuy§n giao
cho ngudi mua;
Cdng ty khdng cdn ndm gifl- quyln quan ly hdng hda nhu ngudi sd hihi hang hda hodc quyln k i l m
sodt hang hda;
Doanh thu dugc xdc dinh tuong d l i chic chdn;
Cdng ty da thu dugc hodc se thu dugc lgi ich kinh t l tir giao dich bdn hang;
Xdc dinh dugc chi phi lien quan din giao dich bdn hdng
11.2, Doanh thu cung cdp dich vu: dugc ghi nhdn khi ket qua cua giao dich dd dugc xac dinh mdt cdch
ddng tin cay. Trudng hgp viec cung cdp dich vu lien quan d i n n h i l u ky thi doanh thu dugc ghi nhdn
trong ky theo k i t qua phdn cdng viec dd hodn thdnh vdo ngdy lap Bang Can ddi k l todn cua ky dd. K i t
qud cua giao dich cung cdp dich vu dugc xdc dinh khi thda mdn cac d i l u kien sau:
-
Doanh thu dugc xdc dinh tuong d l i chdc chdn;
C d khd ndng thu dugc l g i ich kinh tl tir giao dich cung cdp dich v u dd;
-
Xac dinh dugc phdn cdng viec da hoan thdnh vdo ngay lap Bang can d l i k l todn;
-
Xdc djnh dugc chi phi phdt sinh cho giao dich vd chi phi dl hodn thdnh giao dich cung cdp dich vu
do
Phdn cdng viec cung cdp dich v u da hoan thanh dugc xdc dinh theo phucmg phap danh gia cdng viec
hoan thanh.
11.3, Doanh thu hoat dong tdi chinh: Doanh thu phdt sinh tir t i l n lai v a cdc khodn doanh thu hoat ddng
tai chinh khdc dugc ghi nhdn khi thda mdn ddng thdi hai (2) d i l u kien sau:
C d khd ndng thu dugc lgi ich kinh tl tir giao dich do;
Doanh thu dugc xdc djnh tuong ddi chdc chin.
Doanh thu hoat ddng tai chinh phat sinh trong ndm la lai tien gui ngan hdng
14
C O N G T Y C O PHAN X A Y D V N G 47
Dia chi: So 8 ducrng Bien Cuong, Quy Nhon, tinh Binh Djnh
Bdo cdo tdi chinh
Cho nam tdi chinh kk thuc ngay 31/12/2012
12. Nguyen tdc vd phuong phdp ghi nhan chi phi tai chinh, chi phf bdn hdng va chi phi quan I^^
doanh nghiep
Chi phf tdi chfnh: Chi phf tdi chinh bao g6m Idi ti§n vay va cdc chi phi khdc phdt sinh lien quan tryc
tiep den cac khoan vay dugc ghi nhdn vao chi phi trong ky. C h i phi di vay lien quan true tilp den vigc
ddu tu xay dung hodc sdn xudt tdi sdn do dang dugc tinh vdo gid tri cua tdi sdn 66 (dugc vIn hod), bao
gIm cdc khodn lai tiln vay, phan bl cdc khodn chilt khdu hodc phu trgi khi phdt hanh trdi philu, cdc
khoan chi phi phu phdt sinh lien quan t6i qud trinh lam thu tuc vay.
Chi phf bdn hdng vd chi phf qudn ly doanh nghiep: la cdc khoan chi phi gidn tilp phuc vu cho hoat
dgng phan phoi san pham, hang hod, cung cdp dich vu ra thi trudng vd dieu hdnh san xuat kinh doanh
cua Cong ty. M g i khodn chi phi bdn hang va quan ly doanh nghiep phdt sinh trong ky dugc ghi nhan
ngay vao bdo cdo k i t qud hoat dgng kinh doanh cua ky do khi chi phi d6 khong dem lai lgi ich kinh tl
trong cdc ky sau.
13. Nguyen tdc ghi nhan Chi phi thue thu nhap doanh nghiep hif n hdnh va cac loai thul khac.
Chi phf thue thu nhgp doanh nghiep (TNDN) hi$n hdnh:
Chi phi thul T N D N hi$n hdnh t h i hign t i n g gia trj ciia s i thul phdi tra trong nam hien tai va s i thue
hodn lai. C h i phi thul thu nhap doanh nghiep hien hanh dugc xdc dinh tren co sd thu nhap chiu t h u l vd
thul suit thul T N D N trong ndm hien hanh. Thu nhap chiu thul khdc v d i lgi nhuan thudn dugc trinh
bdy tren bdo cdo k i t qud boat dgng kinh doanh vi khdng bao gIm cdc khodn thu nhap hay chi phi tinh
thul hodc dugc khdu trir trong cdc ndm khdc (bao gIm cd Id mang sang, n l u cd).
Viec xdc dinh chi phi thul T N D N cdn cu vao cac quy dinh hien hanh vl thul. Tuy nhien nhung quy
dinh nay thay dli theo timg thdi ky vd viec xdc dinh sau cimg vl thul T N D N tuy thudc vao k i t qua
kiem tra cua co quan thue cd thdm quyen.
Thui thu nhgp hoan lgi: Dugc tinh tren co sd cdc khodn chenh lech tarn thdi giijra gid tri ghi sd cua cdc
khoan muc tdi san hodc cdng ng tren Bang can ddi ke todn va co sd tinh thue thu nhap. Thue thu nhap
hoan lai dugc xdc dinh theo thul suit t h u l T N D N du tinh se dp dung cho ndm tai san dugc thu hIi hay
ng phdi trd dugc thanh todn. Tai san thul thu nhap hoan lai chi dugc ghi nhan khi c h i c c h i n cd du lgi
nhudn tinh thul trong tuong lai dl sir dung cdc khoan chenh Igch tarn thdi dugc khdu trir.
Khdng bii trir chi phi t h u l thu nhap doanh nghi§p hien hanh vdi chi phi thul T N D N hoan lai.
Thui gid tri gia tdng
T h u l G T G T dugc ke Idiai vd hach todn theo quy dinh hien hdnh cua N h a nude.
Cdc logi thue khdc
Cdc loai thul khdc Cdng ty ke khai vd nop t h u l theo quy dinh hien hanh cua Nbd nude.
15
CONG TY C 6 PHAN X A Y D V N G 47
Bdo cdo tdi cliinh
Cho nSm tai chinh
ket thuc ngay 31/12/2012
Dia chi: So 08 dudng Bien Cuong, thanh ph6 Quy Nhcm, tinh Binh Dinh
THUYET MINH BAO CAO TAX CHINH HQP NHAT (tiep theo)
V. Thdng tin bo sung cho cac khoan muc trinh bay tren bang can doi ke toan
Dan vi tinh: Dong
01. Tien va cac khoan tuong duong tien
So cuoi nam
So dau nam
Tien m3t
4.677.574.941
2.612.858.989
Cong ty CP Xdy dung 47
4.570.302.200
2.612.619.248
Cong ty CP Du Ifch Hdm Ho
107.272.741
239.741
Tien gui ngan hang
32.223.086.229
75.155.164.612
Tien Vi^t Nam
32J4Z328.357
75J46.888.814
31.392.854.243
74.866.350.051
Cong ty CP Xdy dung 4 7
Ngdn hdng DT&PT Vi$t Nam CN Binh Dinh
Ngdn hdng Vietcombank Quy Nhan
Ngdn hdng TMCP Cong thuong
Cong ty CP du lich Hdm Ho
Ngdn hdng DT&PT Viet Nam CN Binh Dinh
Ngdn hdng NN&PTNT Tdy San
Ngoai t^ (USD)
Cong ty CP Xdy dung 47
Ngdn hdng DT&PT Viet Nam CN Binh Dinh
Cac khoan tuong duong tien
Tien gui ky han 1 thang - B I D V Binh Dinh
Cgng^
31.156.456.700
73.853.555.592
234.447.543
1.010.844.459
1.950.000
1.950.000
749.474.114
280.538.763
-
280.538.763
749.474.114
80.757.872
80.757.872
80.757.872
160.000.000.000
160.000.000.000
8.275.798
8.275.798
8.275.798
30.000.000.000
30.000.000.000
196.900.661.170
107.768.023.601
So cuoi nam
So dau nam
Cong ty CO phan xay dung 47
373.617.467.261
390.206.431.202
Vdn phdng cong ty
369.680.052337
388102.462.607
Khdch san Hdi Au
2 J26078.924
640.455.095
Cong trudng Binh De
1.633.293.000
02. Cac khoan phai thu khach hang
02a Phai thu khac hang ngan han
Trung tdm day nghe
Cong ty CP du Ijch Ham Ho
Cong
02b Phai thu khac hang dai han
178.043.000
154.967.000
22.878.150
18.633.150
373.640.345.411
390.225.064.352
So cuoi nam
So dau nam
Cong ty CO phan xay dung 47
388.423.040
Vdn phdng cdng ty
388423.040
Cong
1.308546500
388.423.040
(Cdc thuyit minh tic trang 10 din trang 31 la mot bd phdn hap thdnh cua Bdo cdo idi chinh)
16
CONG TY CO PHAN XAY DV'NG 47
Bdo cdo idi chinh
Cho nam tai chinh
ket thuc ngay 31/12/2012
Dia chi: So 08 dirang Bien Cuang, thanh pho Quy Nhcm, tinh Binh Djnh
THUYET MINH BAO CAO TAI CHINTI HOP NHAT (tiep theo)
03. Tra truoc cho nguoi b^n
Cong ty CO phan xay dung 47
Vdn phdng cong ty
So cuoi nam
62.099.756.194
So dau nam
43.262.734.802
Cong
62.099.756.194
43.262.734.802
04.Cac khoan phai thu khac
So cuoi nam
So dau nflm
Cong ty CO phan xay dung 47
Vdn phdng cong ty
Cong truang Serepok 4
Cong truang A Luai
Cong tru&ng Phu&c Hda
Cong trudng Dong Nai 4
Cong trudng Cay Ke
Cong trudng Krong Buk
Cong truang Binh De
Cong truang Nuac Trong
Cong truang Serepok 4A
Cong trudng Song Bung 4
Cong truang Tdn My
Cong truang Td Riic
Cong tudng Thuong Kon Turn
Cong trudng Tien Thuan
Cong trudng Vdn Phong
Cong trudng NMTD Dinh Binh
12.910.643.193
5.145.213.068
Cdng trudng Td Trach
Cong trudng Trung Son
Xay dung tru so cong ty
Khdch san Hdi Au (Du no TK 3388)
Cong ty CP Du lich Ham Ho
27.671.382
590.706.857
1.023.061.734
55.818570
1.106.461.760
60.675.244
1.072.994.013
14.017.104.953
12.250.838.647
So cuoi nam
So dau nam
Cong ty Co phan Xay dung 47
461.304.057.232
354.739.562.031
Nguyen lieu, vat lieu
78.171.380.952
88.275.409.089
Cong:
05. Hang ton kho
Cong cu, diing cu
Chi phi SX, KD dd dang
Hdng hoa
Cong ty CP Du Ljch Ham Ho
Nguyen lieu, vat lieu
Hdng hoa
110.358.900
1.410.843.593
11.177.844.634
3.139.740.064
862.088.757
412.212.500
302.505.494
1.893.196.340
9.773.669
26377.000
1.287.763.632
691.253.573
273.465.000
107.831.838
392.967.000
1.207.577.634
213.929.294
336.030.449
32.504.389
24.454.500
1.676.455.445
280.339.410
1.163.705.994
1.208122.849
4.580.549
8.345.099
108.918.000
502.740.574
1.051.943.221
382.155.997.655
264.861.896.544
473.938.051
550.313.177
56.914.114
56.914.114
96.523.197
7.200.154
89.323.043
(Cdc thuyit minh tic trang 10 din trang 31 la mot bo phdn hap thdnh cua Bdo cdo tdi chinh)
17
CONG TY C 6 PHAN XAY Dl^NG 47
Bdo cdo tdi cltinlt
Cho nam tai chinh
ket thuc ngay 31/12/2012
Dia chi: So 08 dirdng Bien Curong, thanh pho Quy Nhcm, tinh Binh Dinh
THUYET MINH BAO CAO TAI CHINH HOP NHAT (tiep theo)
Cgng:
06. Chi phi trd trirdc ngan han
461.360.971.346
354.836.085.228
So cuoi nam
So dau ndm
Cong ty Co phan Xay dimg 47
6.956.909
17.181.000
-
17.181.000
6.956.909
So cuoi nam
So dau ndm
Cong ty Co phan Xay dung 47
7.099.505.131
-
Tfiue GTGT cdn duoc khdu trie
Cong ty C6 phan D u lich Hdm Ho
Cpng:
07.Thue GTGT con dirg-c khau tru-
7.099.505.131
-
Cong ty Co phan Du lich Ham Ho
124.231.324
10.986.636
Thue GTGT con duoc khdu trie
124.231.324
10.986.636
COng:
08. Cac khoan thue phai thu nha nuoc
7.223.736.455
10.986.636
So cuoi nam
So dau nam
Cong ty C6 phdn Xay dung 47
Cdc logi thui khdc phdi thu nhd nuoc
37.166.827
Cgng:
09. Tai san ngan han khac
Cong ty CP Xay dung 47
Cong ty CP Du Ljch Ham Ho
Cong:
0
-
3.925.639
37.166.827
3.925.639
So cuoi nam
So dau nam
3.432.786.133
4.864.770.549
Thui GTGT
31.211.000
161.561.420
3.463.997.133
5.026.331.969
10. Tang, giam Tai san co dinh huu hinh (Phii luc so 01)
11. Tang giam tai san co dinh vd hinh
I. Nguyen gia
So dau nam
So tang trong nam
Quyen sir dung dat Phan mem may tinh
1L344J93.017
566.937.273
Tong cgng
11.911.730.290
5.711.938.000
5.711.938.000
So giam trong nam
So du cuoi nam
17.056.731.017
566.937.273
17.623.668.290
II. Gia tri hao mon Ifiy ke
So dau nam
506.484.234
(Cdc thuyit minh tic trang 10 din trang 31 la mot bo phdn hop thdnh cua Bdo cdo tdi chinh)
18
506.484.234
CONG TY CO PHAN XAY DV'NG 47
Dia clii: S6 08 dudng Bien Cuong, tlianh piio Quy Nhon, tinh Binh Dinh
Bdo cdo tdi cliinli
Cho nam tai chinh
kk thuc ngay 31/12/2012
THUYET MINH BAO CAO TAI CHINH HOP NHAT (tiep theo)
So tang trong nam
59.208.721
59.208.721
565.692.955
565.692.955
So giam trong nam
So du cuoi nam
III. Gia tri con lai
S6 ddu nam
11344.793,017
60.453.039
11.405.246.056
So cu6i nam
17056.731.017
1.244.318
17.057.975.335
Cdng ty CP Xay dumg 47 : Quyen six dyng ddt dien tich 488,5 m2 tai dja chi 4/7 dudng s6 3, KP5 phuong Hiep Binh
Phudc, Quan Thu Due . Thanh pho Ho Chi Minh khong xac dinh thdi han nen khong trich khdu hao
Cong ty CP Du lich Ham Hd: Gid tri quyen su dung dat tai Tay Phu, Son Tay khong xac dinh thdi han nen khdng
trich Ididu hao.
12. Chi phi xay dung co* ban dd dang
So cuoi nam
< Cong ty CP Xay dung 47
So dau ngm
13.179.790.547
Tru sa cong ty 08 Bien Cuang
5.859.398.831
Kiio xuang Phuac A n
5.989.018.076
Nhd hdng Dinh Binh
1.331.373.640
Cong ty CP Du Ljch Ham Ho
1.622.884.545
368.465.657
14.802.675.092
368.465.657
So cuoi nam
So dau nam
G9ng|
13. Cac khoan dau tu tai chinh
13.1 Dau tu* vao cong ty lien ket
Cong ty cd phdn xay dung 47
Cong ty CP thuy dien Vdn Phong (1)
Ty le sd huu
44.2%
Cgng:
8.849.000.000
8.849.000.000
(1). Cdng ty CO phan Thuy dien Vdn Phong dugc thanh lap theo giay chung nhan dang ky doanh nghiep Ian dau
so 4101309994 do Sd K e hoach va ddu tu tinh Binh Dinh cap ngay 03 thang 02 nam 2012. Hoat dgng chinh
theo Giay phep hoat ddng cua Cong ty la sdn xuat, truyen tdi va phan phoi dien (Chi tiet: Dau tu xay dung cac
du an Thuy dien va san xuat kinh doanh dien).
Try sd tai sd 08, dudng Bien Cuong, phudng Ngo May, thanh pho Quy Nhon, tinh Binh Dinh.
13.2 Dau tu dai han khac
Cong ty c6 phan xay dung 47
Cong ty CP Thuy dien Buon Don (1)
Cong ty CP Thuy dien Dinh Binh (2)
Cong:
Ty le sd hiru
8%
17.64%
So cuoi nam
So dau nam
26.800.000.000
13.200.000.000
18.600.000.000
13.200.000.000
40.000.000.000
31.800.000.000
(Cdc thuyit minh tic trang 10 din trang 31 Id mot bo phdn hap thdnh ciia Bdo cdo tdi chinh)
19
Bdo cdo tdi chinh
Cho nam tai chinh
ket thuc ngay 31/12/20] 2
C O N G T Y C 6 P H A N X A Y D U N G 47
Dia chi: So 08 dirdng Bien Cuang, thanh pho Quy Nhan, tinh Binh Dinh
THUYET MINH BAO CAO TAI CHINH HQfP NHAT (tiep theo)
(1) . Cong ty CO phan Thuy dien Budn Don dugc thanh Igp theo giay chumg nhan dang ky doanh nghiep Ian dau
so 4101309994 do Sd K e hoach va dau tu tinh DSk LSk cap ngay 20 thang 05 nam 2009. Theo d6, von dieu le
dang ky la 335.000.000.000 dong Viet Nam. Hoat dong chinh theo Giay phep hoat dong cua Cong ty la xay
dung cac du dn nguon dien, san xuat va kinh doanh dien nSng, tu van quan ly du an dau tu xay dung, tu van
tham dinh ho so mdi thau, danh gia ho so du thau ve thiet ke, xay dimg va mua sSm thiet bi di?n....
Tru sd tai so 79, khoi 8, phudng Thanh Nhat, thanh pho Buon M a Thuot, tinh Dak L5k.
(2) . Cong ty co phan Thuy dien Dinh Binh dugc thanh lap theo gidy chumg nhan dang ky doanh nghiep Ian dau
so 4100541602 do Sd K e hoach va dau tu tinh Binh Dinh cap ngay 25 thang 10 nam 2004. Theo do, von dieu le
dang ky la 82.300.000.000 dong Viet Nam. Hoat dgng chinh theo Gidy phep hoat dgng cua Cong ty la san xuat,
truyen tai va phan phoi dien, Idp dat he thong dign, xay dung cdc cdng trinh ky thuat dan diing khac...
Tru sd tai Ld 28,29,30 dudng Dien Bien Phu, phudng Quang Trung, thanh pho Quy Nhon, tinh Binh Dinh.
(Tinh den thdi diem ket thuc nam tai chinh, don vj khdn^\c hien trich lap du phong giam gid doi vdi cac
khoan dau tu tren do thiSu co sd ghi nhan va ket qua hoat dgng kinh doanh cua cac don vj dau tu cd lgi nhuan).
14. Chi phi tra trirdc dai han
Cong ty CO phan xay dung 47
Tiin GPMB cum CN Phuac An, Tuy Phu&c
Cty CP du lich Ham Ho
Chi phi cong cu dung cu
So cuoi nam
So dau nam
-
2.859.085.500
2.859085.500
232.200.274
231200.274
-
3.091.285.774
So cuoi nam
So dau nam
1.461.666.700
1.298.892.000
Cong:
15. Tai san dai h9n khac
Cong ty CO phan xay dung 47
K y cugc, ky quy dai han
Ky quy xudt ichdu lao dong
Ky quy moi truang
Cong ty CP Du lich Ham Ho
Cong:
16. Vay va na ngdn han
L025.308.656
436.358.044
1.000.000.000
298.892.000
428.365.268
1.890.031.968
1.298.892.000
So cuoi nam
So dau nam
Cong ty CO phan xay dung 47
Ngdn hdng DT&PT Viet Nam - CN Binh Dmh(I)
Vay cdc doi tUQ^ng khdc
469.078.421.035
410.761.803
562533.476498
405.334.572
(Cdc thuyet minh tic trang 10 den trang 31 Id mot bd phdn hop thdnh cua Bdo cdo tdi chinh)
20
C O N G T Y C 6 P H A N X A Y D V ' N G 47
Bdo cdo tdi chinli
Cho nam tai chinh
ket thuc ngay 31/12/2012
Dia chi: So 08 duong Bien Cuang, thanh pho Quy Nhon, tinh Binh Dinh
THUYET MINH BAO CAO TAI CHINH HOP NHAT (tiep theo)
Cpng:
469.489.182.838
562.938.811.070
(1). Khoan vay ngin han VND cua ngan hang D T & P T Viet Nam - C N Binh Djnh can ctjr Hop dong tin dyng so
01/2012/HD ngay 03/08/2012, thdi han vay dudi 12 thang, lai suat nhan ngr theo tung \h\i ngan. Tai san dam
bao cho Hop dong tin dung nay la cdc Hop dong the chap tai san:
- Hgp d6ng thS chap tai san so 03/HDTCTS/2012 ngay 28/12/2012;
- Hgp ddng the chap tai san so 02/HDTCTS/2012 ngay 26/03/2012;
- Hgp ddng the chap tai san so 05/HDTCTS/2012 ngay 26/10/2012.
17. Phai tra nguoi ban
Cong ty
CO
So cuoi nam
phan xay
duTig
47
So dau nam
153.016.402.133
201.744.147.485
148.208.806.337
160.695.990.003
1.792.550.282
1.107.196.471
Cong trudng Binh De
166.725.000
182.655.000
Cong trucmg Krong bucJc
815.440.383
Cong truang Serepok 4A
353.128.091
Cong truang Dong Nai 4
463.194.886
Vdn phdng Cty
Khdch san Hdi Au
34.025.678.222
3.003.000
Trung tdm day nghi
5.732.627.789
Cong trudng song Bung 5
Xdy Dung khdch san Hdi Au
524.761.447
Cong truang Song bung 4
688.792J07
217.081.153
Cong CP Du ljch Ham Ho
Cong:
153.233.483.286
18. Ngudi mua tra tien trudc
204.945.653
201.949.093.138
So cuoi nam
Cong ty CO phan xay dung 47
404.931.018.557
So dau nam
24.995.377.849
570
Cong trinh Ldng Song (dudng)
Cong ty xdy dung thicy lai 24
Cong trinh Hd Nhe
Cong trinh Ho Dinh Binh
Cong trinh Song Trdu
Cdng trinh Nude Trong
127.880.000
127.880.000
1.240.000
1.240.000
16.069371.002
11.093.143.076
43.547.180
43.547.180
16.907.067.000
-
328.869900
Nhd mdy thuy dien Nude Trong
7.700.077.000
Cong trinh Td Trach
Cong trinh Vdn Phong
6.847.593.000
-
Cong trinh Td Rue
3.000.000.000
500.000.000
-
(Cdc thuyit minh tu trang 10 din trang 31 la mot bo phdn hop thdnh cua Bdo cdo tdi chinh)
21
CONG TY C6 PHAN XAY DT/NG 47
Dja chi: S6 08 dirdng Bien Cuong, thanh ph6 Quy Nhon, tinh Binh Dinh
Bdo cdo tdi c/u'n/t
Cho nam tai chinh
ket thuc ngay 31/12/2012
THUYET MINH BAO CAO TAI CHINH HgfP NHAT (tiep theo)
Cong trinh Dambri
1.000.000.000
1.000.000.000
Cong trinh Tien Thuan
5. 793.980 000
4.000.000.000
Cong trinh thuong Kontum
Cong trinh nhd mdy thuy dien Vdn Phong
Cong trinh Trung San
36. J27.654.3J 9
5.000.000.000
313.683.816156
529.490.023
Cong trinh NMTD Dinh Binh
Cong
19. Thue va cac khoan phai ngp Nha nude
Cong ty CP Xay dung 47
404.931.018.557
So cuoi nam
3.656.761.765
Thue G T G T
24.995.377.849
So dau nam
24.763.026.967
19.930.526.018
3.651.500.225
4.828.404.792
Thue tieu thu ddc biet
5.261.540
4.096.157
Cong ty CP Du Ijch Ham Ho
11.078.323
25.310.718
Thue G T G T
11.078.323
25.310.718
3.667.840.088
24.788.337.685
So cuoi nam
So dau nam
14.613.513.099
10.913.255.887
8.801.256
92.012.758
14.622.314.355
11.005.268.645
Thue thu nhap doanh nghiep
Cong:
20. Phai tra, phai nop khac
Phai tra, phai ngp khac
Cong ty CO phan xay dimg 47
Cong ty CP Du ljch H i m Ho
Cong:
21. Cac khoan vay va ng dai han
Vay ddi han
116.429.704.604
112.440.657.770
Cong ty CO phan xay dung 47
115.819.704.604
112.440.657.770
Ngan hang B I D V - C N B m h Dinh ( V N D ) (1)
112.949.304.604
106.267.238.570
Ngan hang B I D V - C N Binh Dinh (USD) (2)
2.870.400.000
6.173.419.200
Cong ty CP Du ljch Ham Ho
610.000.000
Na ddi han
Cong ty CO phan xay dung 47
Ban Q L D T va X D Thuy lgi 6 (CT Nude Trong)
250.000.000.000
^
182.345.000.000
-
46.807.000.000
Ban Q L D T va X D Thuy Igi 6 (CT thuy dien Nude Trong)
-
39.743.000.000
Ban QL D T va X D Thuy Igi 7 (CT Ta Rue)
-
5.500.000.000
(Cdc thuyet minh tit trang 10 den trang 31 la mot bo phdn hap thdnh cua Bdo cdo tdi chinh)
22
CONG TY C O PHAN X A Y Oy NG 47
Dia chi: S6 08 dirdng Bien Cuang, thanh pho Quy Nhan, tinh Binh Dinh
T H U Y E T M I N H B A O C A O TAI CHINH
Bdo cdo tdi citfn/i
Cho nam tai chinh
ket thuc ngay 31/12/2012
HQfP N H A T (tiep theo)
Ban Q L D T va X D Thuy lgi 9
Cong ty C P tu van xay d\mg dign 1
17.337.000.000
Cong ty C P T D VTnh Son Song Hinh
55.394.000.000
Ban Q L D T va X D Thuy lgi 5
851.000.000
Cong ty cp Thuy dien Buon Don (CT Seropok 4A)
16.713.000.000
Cong ty C P Thuy dien Trung Son
Cong ty C P Du lich Ham Ho
250.000.000.000
Cong:
366.429.704.604
294.785.657.770
(1) Khoan vay dai han, s6 tiln 112.949.304.604 d6ng cua ngan hang DT&PT Viet Nam - C N Binh Dinh can cu cac
Hgp ddng tin dung s6 01/2009/HDTD/01/300945 ngay 19/05/2009; Hgp ddng tin dung s6 01/2012/HD/01/300945
ngay 18/09/2012. Thdi hgn vay 40 thang. Lai suat vay 15%/nam. Muc dich vay d8 mua sim thilt bi may mdc phyc vy
thi cong.
(2) Khoan vay dai han, so tien 2.870.400.000 ddng (Nguyen te 138.000 USD) cua ngan hang D T & P T Viet Nam - C N
Binh Djnh can cu Hgp d6ng tin dyng s6 01/2010/HD/01/300945 ngay 13/01/2010. Thdi han vay 48 thang. Lai sudt
7%/nam. Muc dich vay de mua sSm may mdc phuc vu thi cong.
Tai san the chap cho cac khoan vay tren bao gom cac may moc thiet bi dugc ke chi tiet tai cac hgp d6ng th6 chdp tai
san:
- Hgp dong the chip tai san so 02/HDTCTS/2002 ky ngay 29/07/2002;
- Hgp ddng the chdp tai san so Ol/HDTCTS/2003 ky ngay 25/03/2003;
- Hgp dong the chap tai san so 03/HDTCTS/2005 ky ngay 25/03/2003;
- Hgp dong the chap tai san sd 02/HDTCTS/2003 ky ngay 20/05/2003;
- Hgp ddng thd chip tai san so 03/HDTCTS/2003 ky ngay 04/09/2003;
- Hgp ddng the chdp tai san s6 04/HDTCTS/2003 ky ngay 08/09/2003;
- Hgp ddng the chip tai san s6 Ol/HDTCTS/2004 ky ngay 26/04/2004;
- Hgp d6ng the chap tai san so 02/ HDTCTS/2004 ky ngay 20/05/2004;
- Hgp d6ng the chip tai san s6 01/ HDTCTS/2005 ky ngay 10/06/2005:
- Hgp dong the chip tai san s6 02/ HDTCTS/2005 ky ngay 15/08/2005;
- Hgp dong the chip tai san s6 02/HDTCTS/2006 ky ngay 01/11/2006;
- Hgp ddng the chip tai san s6 04/HDTCTS/2006 ky ngay 22/11/2006;
- Hgp dong the chip tai san sd 04/HDTCTS/2008 ky ngay 24/03/2008.
22
Von chii sd huu
a.
b.
Bang doi chieu bien dong nguon von chu sd huu (Phu luc 02)
Chi tiet nguon von dau tu cua chu sd hii-u
Ty le nim giu
Tfing Cdng ty kinh doanh v6n N N
25,96%
So cuoi nam
20.764.270.000
So dau nam
20.764.270.000
(Cdc tiiuyet minh tic trang 10 din trang 31 Id mot bo phdn hap thdnh ciia Bdo cdo tdi chinh)
23
