Báo cáo tài chính năm 2013 (đã kiểm toán) - Công ty Cổ phần Xây dựng và Đầu tư 492

Signature Not Verified

I

Được ký bởi TRẦN BẢO THÀNH
Ngày ký: 22.03.2014 14:16

t
T
I
T

t
t
J
I

t
T
I
I
T
T
J
l
J,
J
J
I

eAocAorAl cnfnn

cOrua
wc6 pnAnxAvorfle vAsAual a*,
Cho ndm tdi chinh k6t tfr(c ngdy31/12/201g
(da dLlgcki6m to6n)


COngty C6 PtrdnXAy dgng
56'198- Duoni

NQr Dtr-NG
Trang

86o c6o ctaBan Gi6m d6c
B6o c6o KitSmto6n
86o c6o tdi chinh tl6 tlugc ki6m toan
^

- t . , t

,

Bang can ool Keroan
B6o c6o kdt qud hopt dQngkinh doanh
,

;..l

Biio ciio luu chuyOnti€n tQ
Thuy€t rninh 86o c6o tdi chinh

02-03
04
0 5- 2 6

KY
';l o
Q
IrRN
(nt
,

05-06
07
08
0 9- 2 6

\2\$!
\;


l
--l

vi EAuTu 492
C6ngty COpnan XAydr.r'ng
SO198 DudngTrubne Chinh- TP Vinh - Tinh N-sheAn

J

I

BAO CAO CUA BAN GIAM DOC

-J

Ban Gi6m d6c C6ng ty CO fhAn Xdy dr,mgvd DAu Tu 492 (sau iidy gqi t6t la "COngty") trinh bdy 86o c6o cfia minh
ua 86o c6o tdi chinh cua C6ng ty cho n6m tdi chinh k€t thric ngiry31/1212013.

I
.*-tl

CONGTY

'I

-.J

II

C6ng ty C6 phAn Xdy dr,rngvd DAu fu 492 dugc thdnh lQptheo Gi6y chring nhQnddng lqi kinh doanh C6ng ty c6 phAn
sOZgOO:Zg:05do Sd K6 ho4chvd DAutu tinh NghQAn cdp,thaye6i eangky kinh doanhlAnthf 05 ngiry231912013.

':- i

II

J

Tru s6'chinhcriaCdngty dugcd4ttai SO198,dudngTruhngChinh,Thdnhph6Vinl, TinhNghQAn.
<\

_l

;tJ

HQI EONG QUAN TRI VA BAN GIAM DOC

*!
,
I
|z

r

I
_,

,

C6cthdnhvi€nciiaHQidOngQuantri trongndmvd t4i ngdylflp b6oc6ondybaog6m:
.\
Cht tich
OngTrdnBaoThdnh
:
Ph6chritlch
OngNguy6nAnh Hung
A
'
Uy vi6n
OngPhpmEinh HUQ

Uy vi€n
OngNguy6nTdngBao
Uy vi€n
nd Nguy6nThi Vdn
Citcthdnhvi€ncriaBanGi6md6cd6 di6uhdnhcdngty trongnAmvd t4i ngdylflpb6oc6ondybaogdm:

i

I

G
--

.!

6ng Nguy6nAnh Hung
6ng PhpmDinh HuQ

Gi6md6c
Ph6Gidmd6c

a

Ph6 Gi6rn ddc

--

Ong Nguydn Tdng B6o

]

I

A

OngNguy6nDinh Lpc
OngNguy6nAnh Tu6n

Ph6Gi6mddc
Ph6Gidmd6c

I
,l

C6cthirnhvi6nBanKi€msoat

I
tJ

OngNguy6nDinh Ndng
ong Nguy6nDinh Lgc
OngNguy6nCdnhTtrng

Tru'6ngban
Thinh vi€n
Thdnhvi6n

_-'ar

t

J

=

KIEM TOAN VIEN
COngty TNHH Hdng Ki6m to6n AASC dd thgc hiQnki6m to6ncdc 86o c6o tdi chinh cho COngty.

r'r

cONc Bo rRAcH NHIEM cuA BANGIAM Eoc Edr vdt nAo cAo raI cHiNH

s

Ban Gi6m d6c C0ng ty chiu tr6ch nhiQm v€ viQc lQp 86o c6o tdi chinh phin 6nh trung thpc, ho.p li tinh hinh hoat
d6ng, k€t qua ho4t c6o tdi chinh, Ban Gi6m d6c C6ng ty cam kt5tdd tudn tht c6c y€u cAu sau:

!4

-

Xdy dr,mgvd duy tri ki6m so6tnQi b0 md Ban Gi6m d6c vd Ban qudntr! C6ng ty x6c dinh ld cAn thi€t de dam Uao
cho viQc lQpvd trinh bdy b6o c6o tdi chinh khdng cdn sai s6t trgng y6u do gian lpn ho{c do nhAm 16n;

-

LUa chgn c6c chinh s6ch kd toan thich hqp vd 6p dr,rngc6c chinh s6chndy m$t c6ch nh6t qu6n;
Dua ra cdc d6nh gi6 vd dg do6n hqp lf vd th{n trqng;

4

-

tJ

-

N€u rO c6c chuAnmp'c k6 to6n dugc 6p dqng c6 dugc fuan tht hay kh6ng, c6 nhflng 6p dpng sai lQchtrqng y6u d6n
mfc cAnphdi c6ng b6 vd giiii thich trong b6o c6o tdi chinh hay kh0ng;

-

LAp v2rtrinh bdy c6c b6o c6o tdi chin-htr€n co sd tudn thri c6c chuAnmuc k€ to6n, ch€ d0 k€ to6n vd c6c quy dlnh
c6 li€n quanhiQnhdnh;
LAp cbcbilo c6o tdi chinh dira tr€n co sd hoat dQngkinh doanh li6n tpc, fril trudng hqp khdng th6 cho rdng COngty

tra

I

sEti€p tr;c ho4t dQngkinh doanh.

-

.r

.L*,'
.-r\".
i\t

/.fl
i:-

(


7
t
7

r
r

7
?
T
F
f
r
?
?
?

r
r
r
H
r
F
n

Cdngty COptrAnXiy dqng vi Diu Tu 492
56 198- Duons TrudneChinh- TP Vinh - Tinh N*C An
Ban Giiim d6c.C6ng fy dnm bdo rAng c6c sd k5 taia ilugc luu git de phan iinh dnh hini tai chinh cria COngty, v6i
mric d0 trung thqc, hSp l1 tAibdtcri thoi tli€m nio vd dim bao r[ng 86o c.[o tai chinh tudn thri c6c quy dinh hiQnhdnh
cua Nhd nu6c. Edng thoi c6 tr6ch nhi€m trong vi$c bio t16man to?rntai sin cria COngty vd thgc hiQn c6c biQn ph6p
thich hqp dOngdn ch{n, ph6t hiQnc6c hdnh vi gian lfln vd c6c vi ph4m kh6c.
Ban Gi6m d6c COngfy cam k6t rang 86o c6o tdi chinh dd phdn anh tmng thgrcvd hqp ly tinh hinh tdi chinh cria Cdng
ty t4i thdi di6m ngdy 31/12/2013, ki5t qun hoet dQngkinh doanh vd tinh hinh luu chuy€n ti€n tQ cho ndm tdi chinh k6t
thric cirng ngdy, pht hgp voi chuAnmgc, cfrii AOki5to6n ViQt Nam vi tu6n thri c6c quy dinh hi€n hdnh c6 li6n quan.

Cam ki6tkhdc
Ban Gi6m il6c cam k€t ring COng ty kh6ng vi ph4m nghia 4r c6ng b5 tnOng tin theo quy dinh t4i Th6ng tu sO
52l20l2lTT-BTC, ngiy 05104/2012cria BS Tdi chinh hu6ng ddn vd viQc cdng bO ttrOngtin tr€n Thi trucrng chung
kho6n.


f
l
:l

€..s.,5

36: 369/20I 4/BC.KTTC-AASC.KT3

rl

BAo cAo KIEM ToAN DoC LAP

I

T

Kinh giii:

Chring t6i cldki6m to6n 86o c6o titi chinh cira Cdng ty C6 pfrAn Xdy drpg vd DAu Tu 492 iluqc lflp ngiry25
th6ng I ndm2014, tu trang 5 d6n trang 26,bao g6m: Bdng cdn tl6i ki5 toan tpi ngdy 3l th6ng 12 n6m2013,
B6o c6o kt5t qud hoat d6ng kinh doanh, 86o c6o luu chuy6n ti€n tC cho nim tdi rninrt t6t thric cDngngdy vd
Bdn Thuy6t minh b6o ciio tdi chinh.
Trdch nhiQm crtq Ban Gidm itdc
Ban Gi6m d6c C6ng ty chiu tr6ch nhi€m v6 viQc l{p vd trhh bdy trung thpc vd hqp ly b6o cdotdi chinh cira
C6ng ty theo chuAnmuc k6 to6n, cht5dQ k6 toan ViQt Nam vd c6c quy tllnh ph6p ly c6 li6n quan dt5nviQc ldp
vd trinh bdy b6o cao titi chinh vd chiu tr6ch nhiQmvC ki6m so6t nOi b0 md Ban Giiim rtdc x6c dinh lA can t6i6t
d6 dam bdo cho viQc lQpvd trinh bdy b6o c6o tdi chinh kh6ng c6 sai s6t trgng y6u do gian lfln hoflc nnam tdn.

[_-]

tl

rl

Trdch nhiQm cfiu Kiem tudn viAn
Trach nhi€mcua chfng tdi ld dua ra 1iki6n ve brio ciio tdi chin]rdua ffen k6t qu6 cua cu6c ki6m to6n.Chring
toi d6 ti€n hdnh kiem to6n theo c6c chuan mlrc ki6m to6n viQt Nam. c6c chuan mgc ndy y€u cau chring t6i
tudn tht chuAnmgc vd c6c quy dinh v6 dpo dric ngh6 nghi6p, lqp k6 hoach vd thuc hi6n cu6c kicm toan dSdat
dugc sr,rddm b6o hqp ly vd viQc li€u b6o c6o tdi chinlr cria C6ng ty c6 con sai s6t trgng y6u hay kh6ng.
Cdng viQcki6m torin bao g6m thuc hi6n ciic thri ruc nham thu thflp c6c bdng chung ki€m torin vA c6c s6 li6u va
thuyet minh tren b6o ciio tdi chinh. Ciic thri tuc ki6m to6n cluqc lfa chon dqa tr€n xdt do6n cta tia* t"""
bao gdm d6nh gi6 rui ro c6.sai s6t trong y6u trong oao rao iil Jt"h ;; gian lQn hoBc nhAm 6". Kht r;; "iC".
il;
d6nh gi6 c6c rui ro ndy, ki6m to6n vi6n dd xem x6t kiiSm so6t ndi b0 cria C6ng ty li€n quan d6n viQc ldp

vd
trinlr bdy b6o caotdi chinl trung thuc, hqp ly nhim thit5tk6 c6c ih,i tu, ki6m to"rinphJfrnp tOi tinh hinhihuc
t6,.tuy nhi6n kh6ng nhdm mqrcdich dua ra y ki€n v€ hi6u qui cua dem so6t n6i bQ cta C6ng ty. C6ng viQc
ki6m to6n ctng bao gdm d6nh gi6 tnth thich hqp cua c6cchinh s6ch k6 toan dugc 6p dung va iinl hqp lf cua
c6c udc tfnh k6 todn ciaBan Gi6m d5c ctng nhu rlinh gi6 viQctrinir bdy t6ng th6 b6i c6o[l
"ni*r.
Chungt6i tin tuong rang c6c bang chung ki6m todn ma chung tdi dd thu thdp dugc ld day du vd thich hqp ldm
co so cho 1iki6n ki6m todncirachfingt6i.

il
il
il
il

rl
rl

n
J

n

Quy c6 tl6ng, HQi tt6ng quin tri, Ban Gi6m tliic
Cdng ty CO ptrin X0y dEng vh Ddu Tv 492

Y kiiin cuu kihm todn vi€n

Theof kii5ncuachungtdi Bag c69tdi chinhddphdniinhtrungthuc vd hqp ly tr€nc!rckhiacanhtrgngy6utinh
hinhtdi chinhctraCOngty COpl,r?nX6y dgngvd DAutu 492 taingdy3 t th6ng12 nErm20l3cfrng*ir'tct qua
kinh doanhvd tinh hinh luu chuydnti6n tOtrongnamtdi chinhktit thuc cirngngdy,phn hqp v6i CtruAnmuc'ti5

to6n,Ch6 d6 k6 toan Vi6t Nam vd cdcquy dinh ph6p lj c6 1i6nquand6n ti.-g"i6! vd rrinh bdy b6o c6o tdi
Z-,.rOtI I IOF
O\H'
,q./

ueFtrJ

Hing Ki6m torin AASC

iy

\i-

3/ iileH#idH*raliur\1

HaruO
xle$'n?nru
l'

li-l):.'.'F's
:, *
i1!',-;;.-.
iHa
'

Ph6T6ngGi6md6c
c,r6t chimgnhdnildngky hdnhngh€ki6mto6n
s6: 0725-2013-002-l
Hd I{|i, ngdyI9 thdng3 ndm2014

V[ Xuin Ting
Ki6m to6nvi6n
Gi6y chtng nhQncldngky hdnhngh6ki6m to6n
s6: l942-2013-002-l

T:(84)438241990 | F: (84)438253973 | lLePhungHieu,Hanoi.Vietnam Arnemberotffilnr"rnation"l

r*Arvs
rc€rrlroAr.rnnsc

{/
:a
: l
: i
' < \

\-:


l
l
l

Cdngty C6 ptrin Xiy dgng vi EAu Tv 492
56 l9s - DunngTrudngChinh- Tp Vinh - Tinh NgbeAo _

:

ME
so

86o crio Tli chinh

ndmtdi chinhk€t thricngdy3l/1212013

BANG CAN A6r XN IOAX
Tgi ngdy 31 thdng 12 ndm 2013

TAI SAN

Thuyi5t
minh

3l/1212013
VND

0r/0U2013
VND

:
t96.438.37r.46s 167.667.590.013

IOO A. TAI SAI'INCAN TTAX

l
l
l
l
l

9.903.347328 16.594.484.793
5.703.347.328 16.594.484.7934.200.000.000

t l0 I. Tiin vi cf c khodntuong tluung ti€n
l1l 1. Ti6n
112 2. CdckhoiLntuong duongti6n
120
121

IL C:ic khoin tldu tu tii chinh ngf n h3n
.a
^).
l . tJau Tu nsan nan

130
I3I

III. Cdc khorin phrii thu ngin hgn
1. PhAithu cua kh6ch hdng

132

2. Trh tru6c cho ngudi b5n
3. CAckhoin phdi thu ngdn han kh6c

135

1.068.000.000
1.068.000.000
t06.950.144.219 71.722.694.932

.487
65J89.877
r03.419.383.716
86
3A85'.710.064 5.753.005.3
179.812.059
45.050.439
78.002.640.128 78.00r.042.867
78.002.640.128 78.001.042.867

140 IV,Hing tiin kho
141 1. Hdngtdn kho

I

200

l

I
I
l
l
l
J
I
-l
-

I

B. TArSANnAr nAN

270

TONGCQNGTAISAN

36.695.452.892

41.932.262.665

28.2s4.569.96s 34.937.341.975
2 8 . 1 8 1 . 1 4 2 . 8 8 034.863920.890
1t0.458.444.039 1A8.379.294.270
(82.277.301.I59) (73.5I 5.373.380)
73.427.085
73.427.085

220 IL Tii senc6 Olntr
221 1. Tai sanc6 dinhhtu hinh
- Nguy€ngid
222
- Gid tri haomdnIu! k6
223
nA
2. Chi phi xdy dgngco bdn dd dang
260 V. Tni s6ndhi h4n khfc
261 1. Chi phi tra tru6c ddi hpn
262 2. Titi s6nthut5thu nhaphodnl4i

s14.239.790

1.349.367.42r
76.508.000
1.272.859.421

514.239.790

150 V. Tni sdnngin h4n khic
t<^
t. Thu6vd c6ckho6nkhdcphii thu Nhd nu6c
1 5 8 2. Tdisinnginhankh6c

t0

8.440.882.921 12.994.914.694
8.227.396.284 12.781.428.047
213.486.643
213.486.643
233.133.824.357 21s.s99.852.678


:l
:l

56 19S- DudngTrudngChinh- TP Vinl - Tinh NgheAn

ndmtii chinhk€t thfc ngdy3lll2/2013

eANccANsor rn roAN

*-l
*]

86-oc6o Thi chinh

C6ng ty Cd Phin XAy dq'ng vi Eiu Tv 492

Tgi ngdy31 thring 12 ndm 2013
''..:
(trcputeo)
ME

Thuyi5t
minh

NGUON VON

a

so

3oo A.NgPHATTRA

l
l
l
l
l
l

l
l
l
J
:l

J
J
l
I

0r/01/2013
VND

VND

:

:

3u12/2013

t93.864.867.447 181.8s8.326.274

310
3 1I
312
3 l3
314

I. Ng'ngfn h4n
L Vay vd no ngdn han
2. PhAitringudi b6n
3. Nguoi mua ffd tidn ffuoc
4. Thui5vd c6c khodn phai nQpNhd nu6c

3 15

5. Phaitra nguoi lao dQng
6. Chi phi phni trii
7. C6c kho6nphdi tra; phii nQpngfn han khdc
9. QUI khen thu&ng vd phric loi

316
3 19
323

1t

t2
1 a
I J

l+

156.401.399.683 166.s16.8s6.820
29.783.991.716 54.046.534.704
49.001.516.479. 32.886.969.319
9 . 6 8 9 . 1 1 5 . 1 9 935.465.004.3
80

12.063.886.r27 7. 6 1 9 . 1 7 6 . 0 6 0
3 . 1 9 6 . 1 7 5 . 4 8 8 3.187.768.r97
312.265.202
584.240.791
52.105.438.328 32.545.589.207
249.01r.144
181.574.166

337

II. Nq dii h4n
3. Phaitr6ddi han kh6c
1. Vayvdngddihan
7. Du phdng phdi hi ddi h4n

338

2. Doanh thu chua thuc hiQn

37.463.467.764 15.341.469.454
36.372.05s
36.372.0ss
5.8648
. 38 . 0 8 1
4.564.17
5.847
20.82r.786.A',|6
r0.'740.92\.552 10.740.921.552

400

B . VoN CHO SO H1IU

39.268.956.910 33.741.526.404

410
411
412
414
417
418
420

I.
1.
2.
4.
7.
8.
2.

330
333
334

440

ViSnchri s0 hfi'u
V6n dAutu criachrisd htu
Thingdu v6n c6 phAn

Cb phi€uqu!
QugdAutu phattri6n
Qul du phdngtdi chinh
Lqinhufln sauthu6chuaphdnph6i

t5

16

TONG C9NG NGUoN V6N

39.268.956.910
27.600.000.000
2.4r3.685.500
(760,000)
1.310.042.342
r.780.960.022
6.165.429.046

33.741.s26.404
24.000.000.000
2.413.685.5A0
1 . 0 3. 71 11. 5 39
1.304.936.469
4.985.792.896

233.133.824.357 215.599.852.678
ndm 2014

Ngu'd'il$p bi6u

'rfr*
Nguy€n Thi Hdng Tdn

K6 tofn tru'&ng

4*il
Nguy€nThi Vin

Nguy6nAnh Hu'ng

"r5
,\,

,\t$
.t
,(\,

Lt
'-

'1N

-


86o c6oTiri chinh
namtaichinhk6tthricngdy3l/1212013

C6ngty Cii ptan Xiy dr;ngvi Diu Tv4XL

SOtgg-EuomgtruOngChinn-fpVinh-1jnhN$gln

BAo cAo KET QUAEoAT DQNGrilNH DoAl\H
Ndm 2013

NIm 2012

Ndm 2013

Thuyi6t
minh

CHI TIEU

ME
so

VND

VND
17

0l

1. Doanh thu b6n hirng vi cung cip dlch vg

02

2.

10

3. Doanh thu thuin vC ben hing vir cung cdp dlch vg

II

4. Giri v6n hirng bdn'

20

5.

Lo.'inhufln g$p v€ b6n hing vir cung c6p dlch vV

21

6.

Doanh thu ho4t dQngtdi chinh

22

7.

Chi phi tii chinh

401.699.248.049 303.991.112.702

C6c khoin gi6m trir

407.699.248.049 303.991.112.702
l8

385.055.077.350 280.858.939.016
22.644.170.699 23.132.173.686

ths
t9
20

Trongd6: Chiph{ldivay

23

840.270.952

803.971.5s4
6.7fi.9t6.645

9.809.210.442

,/<

6.710.916.645

9.809.2I0.442

/

24

8. Chi phi b6n hdng

25

9.

30

10. Lqi nhu$n thuin tirrhogt dQng kinh doanh

7.653.951.486

6.370.879.121

31

11.Thunh$pkh6c

1.089.626.840

1.053.190.735

32

12. Chiphikh6c

557.946.236

t.714.177.066

40

13. Lqi nhu$nkhic

531.680.604

(660.e86.331)

50

14. Tdng lg'inhu$nk6 to6n trurfc thu6

8.185.632.090

5.709.892.794

51

15. Chi ph{thu6thu nhflpdoanhnghiQphiQnhdnh

2.046.408.024

.264
949.657

52

16. Chi phi thui5thu nhQpdoanhnghiQphodnl3i
6.t39.224.066

4.160.235.526

2l

Chi phi qudn l! doanh nghiQp

)1

11. Lg'i nhu$nsau thu6thu nh$p doanhnghipp
18. Lei co'bin tr6n c6 phi6u

^a

ZJ

9.083.274.122

2.558

'1.792.355.07s

1.983

thdng 1 ndm 2014

I
U
I

u
I
fi

Ngu'd'it$p bi6u

\y

'
Nguy6nTh!HOngTan

Y

-'{\ \

Kii toen tru0ng

T-Nguy6nTh!Vin

v v t \ V

Qt}:,f,,{

I


T
T

86o c6o Thi chinh

C6ng ty Cd Phdn X6y dgng vi DAU Tv 492

56 198- DuongTrumg Chinh- TP Vinh - TiEhNgh€An

l

ndmtei chinhk€t thtlc ngdy3li l2l2013

BAO CAO LI'U CH{ITEN :rGN :rN
NIm 2013
(TheopltronC phtip trqc fidp)

i l

L.J

t
L]

il

il
tl
I

ME
so

01

02

03
04

tl
il
I
il

rl
tl
t

I. Luu chuy6n ti6n ttr ho4t clQngkinh doanh
1. Ti€n thu tu b6n hirng, cung cdp dich vU vd doanh thu kh6c
2. TiAn chi tri cho ngudi cung c6p hdng h6a vd dich vu

'l- . 1
3. r€nchi fr6 chongudilao tl6ng
4. TiAnchi trd lai vay
-

-.

i

5. Ti6n chi nQpthu6thu nhdpdoanhnghiQp
6. Ti6n thu kh6c tir hopt d6ng kinh doanh

07
20

7. Ti6n chi kh6c cho ho4t dQngkinh doanh
Lru chuydn fiin thudn tr)rhoqt itQng kinh closnh

NIm 2012
VND

383.240.160.773 32A.$5.927.154
(298.934.9ss.43r) Q67.6A4.885.003)
(4s.245.943.050) (36.978.448.49s)
(6.982.892.234) (9.4rsJ96.749)
( 1 . 9 8 8 . 9 3 4 . 5 8 2 ) (14s.970.806)
2.109.534.466
2.750.451.131
(1r.1r9.767.6s0)
(7.481.823.764)
21.077.202.292
1.759.453.468

^

05
06

II. Luu chuy€n ti6n tir ho4t tlQng
2l
22

25
27
30

L Ti6n chi dOmuasdm,xdy dgngTSCDvd c6ctdi sin DH khric
^ -.:
2. Ti6nthu til thanhly, nhuqngb6nTSCEvd c6cTSDHkh6c
5. Ti€n chi dAutu g6p v6n vdrodon vi kh6c
^ -..\
3. Ti€n thu l6i cho vay, cd trlc vd lgi nhuflndugc chia
Luu chaydnfiin thudn til hogt dQngilia tu

(4.744.314.497) ( 1 0 . 4 1 8 . 0 2 5 . 9 0 5 )
422.727.272
1.221.632.283
(1.068.000.000)
583.s78.218
797.632.s96
(4.806.00e.007) (8.395.761.026)

III. Luu chuy6nti6n tt ho4t ttQngtii chinh
,

-.1

!

40

"

1. Ti€n vay ngdnhan,
ddi han nhQndugc
g6c
2. TiAn chi trd ng
vay
3. C6 tuc, lqi nhudn da ha cho chri sd hfl'u
Luu chaydn din thuin tb hogt ttQng tdi chinh

50

Luu chuy€n ti€n thuf,n trong k)

60
70

^.>.

a i

rl
rl

Nim 2013
VND

rl
il

ThuyiSt
minh

CHI TIEU

J+
JO

Ti6n vi tuo'ng du'ong ti6n itiu k)
TiAn vi tu'ong duong tidn cu6i t
Ngud'il$p bi€u

r39.080,77t.864 8 5 . 8 3 4 . 5 0 8 . 3 6 1
(162.043.r02.614)'{85.044.467
.432)
(3.600.000.000)
(22.962.33
(2.809.9s9.071)
0.7s0)

3

KGtodn tru'&ng

l)

n

Atf/'

Nguy6nThiH6ng Tf,n

Nguy6nTh! Vf,n

(6.691.137.46s)

(9.449.266.62e)

r6.594.484.793
9.903.347.328

26.043.75L.422
16.594.484.793

il

ll+ t

?

\r'\

\i{ -

I-


I
I

I

-i

COngty C6 pnan Xfly dq'ngvi Diu Tv 492
56 198- DudngTrucrngChinh- TP Vini - Tinh Ngb?An

86o crloTii chinh
namtdi chlnhk6t thricngdy3ll12l2013

TIIUYET MINH BAO CAO TAI CHINII

l

--J

Ndn 2013

i

r

. THONGTIN cHUNG
Hinh thri'c sri'hft'uy6n

T
I

C0ng ty Cd phAn Xdy dpng vd Ddu tu 492 duoc thdnh lQp theo Gi6y chung nhfln ddng k), kinh doanh COngty
c6 phAn sOZgaOZZgZO5
do Sd KO hopch vd DAu tu tinh NehQAn cdp, thay OOiAang b? kinh doanh lAn tht 05

nsiv 23/912013.

!l

1

Tru so chinh cria Cdng ty duoc d{t tai SO 198, dudng Truhng Chinh, Thanh ph6 Vinh, Tinh NghQAn.
V6n di6u lp cria Cdng tyld 21.600.000.000ddng, tuong duong 2.760.000 c6 phdn, mQnhgi6 1 c6 phAn ln
10.000t16ng.

L-!

N g i n h n g h Ak i n h d o a n h

r.J

Ho4t dQngchinh cria C6ng ry ld:

- Diu tu xdy dUngcdcc6ngtrinh giaoth6ng(baogdmcAc6cc6ngtrinhtheohinhth0'cBOT, BT), c6ngtrinh
c6ngnghiQp,dAndgng,thriy loi, bt5ncdngtrongvir ngodrinudc, c6ngtrinh diQnndng(duongd6y vd tr4m bitin
6pd6n35 KV);
- Sdnxu6tvat lieu xdy dr,rng,c6ukiQnbOt6ng dricsin;
- Muab6nthi6tbi giaoth6ngvflntiii;
- Thi nghiQmvflt li6u xdy dsng;
- Kinh doanhb6td6nes6n.

il

n
il

il

n
il
L-l

l
J
J
T
T
l

l

\

2

. cHEEe vA cHiNH sAcH xE roAN Ap nu.rqc rAr cONGry

2.1 . Ky ki5todn,ilo'nv! tidn tg sri'dgngtrong k6 todn
Kj k6 todnndmctiaC6ngty bataAuft ngdy01/01vd ki5tttlic vdongdy3ll12 hdngndm.
Don vi ti€n td sri'dr,rng
trong ghi chdpkt5to6nld d6ngViQtNam (VND)
2.2 . Chuin mg'cvh Ch.6dOtri5todn 6p dgng
ChedOki! todn dp dqng
C6ngty 6p dpngChedOKd to6n doanhnghiQpbanhdnhtheoQuy6tdinh sO L5/2Aa6QE-BTCngdy2a thing
3 ndm2006 dd dugc srl'ad6i, bOsungtheoquy dinhtai Thdngtu 24412009/TT-BTC
ngity31 thring12 ndm

2009cia BOtruong86 Tdi chinh.
TuyAnbii vOvi€ctudn th* Chutin'ntryc
kd rcdnva ChddOkd todn
COngty dd 6p dungc6cChuAnmgc ki5to6nVi€t Nam vd cdcv6n blin hu6ngd6n Chu6nmgc do Nhd nu6c dd
banhdnh.Chcb6o c\o titi chinhdugc lfp vd trinh bdy theodungmgi quy dfnh criatung chuAnmpc, th6ngtu
huongddnthuc hi€n chuAnmgc vd Ch6d0 k6 to6nhiQnhdnhdang6p dpng.
Hinh thr?ckii rcdn dp dqng
Cdngty 5p dunghinh thuc k6 toanfr6nm6y vi tinh.

)
\


l
l
l
l

COngty COptrin Xdy dr;ng vh Eiu Tu'492
56 198 - Dudng Trugtrg Chinh - TP Vinh - Tinh NghQAn

B6o c6o Tii chinh
nam tai chinh k6t thlic ngdy 31/1212013

2.3 . C6ng cp tAi chinh
Ghi nhqn ban dciu
Tdi s6n tdi chinh

I
J

I
I
T
T

rl
rl
il
I
il
I
T
T

Tdi sin tdi chinh cira COngty bao gOmti6n vd c6c khoin tuong duong tidn, c6c khodn phdi thu kh6ch hdng vd
phdi thu lrhirc, cdc khodn cho vay, citc khoin dAu tu ngdn h4n vd ddi han. Tai thli di€m ghi nhQnban dAu, tdi
sdntdi chfnh dugc x6c dinh theo gi6 mua/chiphi ph6t hdnh cQngc6c chi phi ph6t sinh kh6c li6n quan trgc ti€p
drln viQcrnua, ph6t hanh tai sin tdi chinh d6.
No. phii trd tdi chinh
Nq phdi tra tdi chinh cria COngty bao g6m ciic khoiin vay, cAckho6n phdi tra ngubi b6n vd phni tr6 kh6c, chi
phi phdi tra. T?i thdi di€m ghi nhQnlAn dAu, c6c khoin ng phdi tr6 tdi chinh dugc x6c dinh theo gi6 phrit hdnh
cQngc6c chi phi ph6t sinh li€n quan trgc ti€p d€n viQcph6t hdnh ng phii tri tdi chinh d6.
fr
Gid tri sau ghi nhdn ban diu
Hi6n t4i chua c6 c6c quy dlnh v6 d6nh gi6 lai cdng cq tdi chfnh sau ghi nhQnban dAu.
2.4 . Tiin vi cric khoin tu'o'ngiluo'ng tidn

liitl

Ti€n vd c6c khoiin tucrng duong ti6n bao gdm tiAn met tai qu!, tiAn giri ngdn hdng, c6c khoin dAu tu ngin h4n

c6 thdi gian d6o h4n khdng qu6 03 th6ng, c6 tinh thanh khoin cao, c6 khd n6ng chuyAnAOi a6 aang
- thdnh c6c
luo.ngtiEn x6c dinh vd kh6ngc6 nhi6u rri-iro trong chuy6n AOItfranfrtien.
2.5 . Cdc khorin phii thu
C6c kho6n phai thu dugc trinh biy tr'6n Biio c6o tdi chinh theo gi6 trf ghi s6 c6c khodn phii thu kh6ch hdng vd
phdi thu khdc sau khi fi'ri di c6c kho6n dp_phdngDq phdng nq ph6i thu kh6 doi dugc trich lpp cho ttrng kho6n phii thu kh6 ddi cin cf vdo tu6i nq qu6 hqn cira
c6c kho6n ng ho{c dU ki€n mrlc t6n th6t c6 thdxdy ra.
2.6 . Hing tiin kho
Hdng t6n kho dugc tinh theo gi6 gi5c.Truong ho.pgi6 tri thuAnc6 th6 thlrc hiQn dugc thdp hon gi6 g6c thi hdng
t6n kho dugc tinh theo gi6 tri thuAn c6 th€ thgc hiQndugc. Gi6 g6c hdng tdn kho bao g6m chi phi mu4 chi phi
cire Uien vd cdc chi phi li6n quan tr.uc ti€p kh6c ph6t sinh d6 c6 dugc hdng tOn kho 0 dia di6m vi trqng th6i
hiOntai.
Gi6 tr! hang tdin kho dugc x6c dinh theo phuong ph6p binh qudn gia quyen.
Phuong phdp xdc djnh gi6 tri san phAmdd dang: chi phi sdn xuAt kinh doanh dd dang duoc tdp hqp theo tirng
c6ng trinh chua hodn thdnh hoic chua ghi nhfln doanh thu.
Hdng t6n kho duo.c h4ch to6n theo phuong ph6p k€ khai thucrngxuy€n.
Du phdng giim gi6 hdng t6n kho duqc l?p vdo thdi di€m cu6i kj, ld sOch€nh lgch gifta gi6g6c cria hdng tdn
kho lcrnhon gid tri thuAnc6 th6 thuc hi6n dugc.

il

t

10

il

1

i

l

i

'-t
lii'l !

At
--.;a
:g


.
J
--i

-J

l

COngty C6 PhAn Xf,y dg'ng vi Ddu "fv 192
Trubns Chinh - TP Vinh - Tinn \

86o crioTii chfnh
nim tdi chinh k€t thric ngdy 31112/2013

2.1 . Tii sin c6 rlinh vi khdu hao tii sin c6 elan
Tdi sdn cO einn hiiu hinh, tdi sin c6 Ainh v6 hinh duqc ghi nhan theo gia gdc.Trong quii trinh sri'dpng, tdi sdn

cOeinn hfiu hinh, tiri sin cO Ainn vO hinh dugc ghi nhQntheo nguydn gi6, hao mdn lu! k€ vd gi6 tri cbn l4i.

--l
I

l
l
l

I

u
tl

u
il
tl
I
tl
L]

t
t

n
t
r-t

Tdi siin cO alnn thu6 tdi chinh duo.c ghi nhQnnguydn gi6 theo gi6 tri hqp lf hoac gi6 tri hien t4i cria khodn
thanh to6n ti6n thu6 t6i tnieu fth6ng bao gdm thu6 GTGT) vd c6c chi phi trUc ti€p phrit sinh ban ddu 1i0nquan

d6n TSCE thu6 tdi chinh. Trong qu6 trinh st'dgng, tdi sin c6 Ainn thu€ tdi chinh dugc ghi nhfln theo nguy€n
gia, haomon Iu! k€ vd gid tri cdn lai.
Kh6u hao dugc trich theo phuong ph6p duong thdng. Thdi gian kh6u hao dugc udc tfnh nhu sau:
05 - 25 ndm
- Nh2rcira, vQtki6n trfc
- M6y m6c, thi6t bi
05 - 15 ndm
05 - 06 ndm
03 - 06 ndm

- Phucmgtipn vfln tdi
-,

.t.

i

.

- lnler 01van pnong

Tir th6ng 612013C6ng fy d6 thUc hiQnthay OOIctrintrs6chkt5to6n ddi vdi tdi san c6 dinh vd kt6u hao TSCD
theo hudng d6n tai Th6ng tu sO 45/2013/TT-BTCngiry25/4/2013cira Bq Tai chinh huong ddn ch€ dQqudn ly,
sir dqng va trich kh6u hao TSCD, cr,rth6 nhu sau:
- Nguy€n gi6 t6i thi6u cua tdi san c6 dintr tdng tu 10 triQu ddng 16n30 triQu d6ng. Odi v6i nhtng tdi sAnc6 Ainn
trudc ddy kh6ng thda mdn diAu kiQn ndy thi gi6 tri cdn lpi dugc tliOu chinh sang Chi phi tri trudc ddi hpn vd

^\,

JHA

i0t(!'

phdn bO vdo chi phf san xu6t kinh doanh trong thdi h4n 3 ndm tdi chfnh
- Thay di5i tu phuong ph6p trich kh6u hao theo sdn lugng sang Phucrngphdp khdu hao theo duong thAng d6i
xudt sanphAm.
voi Ddy chuyi5ns6Ln
- Thay d6i thdi gian trich khdu hao eOi vOi mQt sd lopi tdi sin sau: m6y m6c thi6t bi tdng tir 4-8 ndm l€n 4-10
nam.
ViQcthay A6i ctrintrs6chndy ldm chi phi kh6u hao trong ndm cta Cdng ty tdngZ.718.267.553d
. Chi phi tli vay
Chi phi di vay dugc ghi nhfln vdo chi phi s6n xuat, kinh doanh trong k! khi ph6t sinh, trir chi phi di vay liOn
quan trgc ti€p d€n viQc dAu u xey dpg ho{c sdn xu6t tdi sdn dd dang dugc tinh vio gi6 tri cria tdi sin d6
(duo.c v6n ho6) khi c6 du c6c di€u kiQn quy dinh trong ChuAnmuc Ki5 to6n Viet Nam s6 tO "Chi phl ili vay".
Chi phi di vay li€n quan trgc ti€p d6n viQc dAu tu xdy dpg ho{c sdn xu6t tdi sin dd dang cdn c6 thoi gian du
dAi (trdn 12 thhng) d6 c6 th6 dua vdo sir dpng theo mr,rcdfch dinh tru6c hoflc b6n thi dugc tinh vdo gi6 tri cta
tdi s6n d6 (duqc v6n ho5), bao gdm c6c kho2rnlai ti6n vay, phdn bd cbc kho6n chi€t k&6u ho{c phg trQi khi
phat hanh trdi phi6u, c6c khoirn chi phi php ph6t sinh li6n quan tdi qu6 trinh ldm thri tuc vay.

2.9 . Chi phi tri tru'6'c
C6c chi phi tr6 tru6c chi li6n quan,di5nchi phi sAn xu6t kinh doanh c0a mQt ndm tdi chinh hopc mQt chu k}
kinh doanh dugc ghi nhfln ld chi phi tri tru6c ng6n h4n vd dugc tinh vdo chi phi san xuAt kinh doanh trong nf,m
tdichinh.
Cdc chi phi dd ph6t sinh trong ndm tdi chinh nhmg li6n quan drln k6t qui ho4t dQngsdn xu6t kinh doanh cria
nhi€u ni6n d0 k6 to6n dugc hpch to6n vdo chi phi trir tru6c ddi hqn d€ phdn OOAAnvdo k,5tqu6 hopt dQngkinh
doanhtrong cdc ni€n dQkC todn sau.
ViQc tinh vd phdn b6 chi phi trZrtrudc ddi han vao chi phi sdn xuAt kinh doanh tung k! hach to6n duqc c6n crl
vdo tinh chAt,mirc dO tung loei chi phi d€ chgn phucmgph6p vd ti€u thric phdn b6 hqp ly. Chi phi trir trudc
dugc phdn UOAAnviro chi phf sdnxu6t kinh doanhtheo phuong ph6p duong thdng.
2.10 . Chi phi phiii tri
C6c khodn chi phi thUc ti) chua ph6t sinh nhmg dugc trich tru6c vdo chi phi sdn xuAt, kinh doanh trong kj'dd

ddm bio khi chi phi ph6t sinh thlrc t€ kh6ng gdy dQt bi6n cho chi phi san xu6t.kinh doanh tr€n cs sd dim b6o
nguy€n tic phir hqp gita doanh thu vd chi phi. Khi c6c chi phi d6 phdt sinh, n€u c6 ch€nh lQchvdi s0 dA fich,
k6 toan ti6n hdnh ghi bd'sunghoac ghi giim chi phi tuong ring voi phAnch6nh lfch.

l1

.'/.^

v


u
n
u
il

ri

u
tl

u
il
il

u
u
tl
il

rJ

n
n
n
n
u
il

C0ngty COptrin Xiy dg'ngvi Ddu Tv 492
56 198- Dudns Trubns Chinh- TP Vinh - TinhN

86o c6o Titi chinh

ndmtdi chinhkiit thricnedv3l/12/2}n

2.ll . CAckhorin dq'phdng phii tri
Gi6 tri dugc ghi nh{n cria mQt khoin dq phdng phii,tri ld 916tr.iduqc u6c tfnh hqp ly nhdt vC khoan ti6n sE
phhi chi d€ thanh to6n nghia v.uno hiQntai t4i ngdy k€t thfc k]'kO to6n ndm'
Chi nhtng khodn chi phf li6n quan d6n khodn dir phdng phii t'i da lap ban ddu mdi dugc bn dap bdng khodn
dq phong phdi tri d6.
Khoan ch€nh lQchgiga s6 dy phdng phni trd da lflp d k! k6 to6n tru6c chua sir dung het lon hon sOdF phdng
c hodn nh{p ghi giim chi phi sin xu6t, kinh doanh trong k} trir khoin ch6nh lOch
phbi trh hp d ky b6o c6o du-o.
l6n hon cria kh6an dp phong phdi tri vA bao hinh c6ng trinh xdy lip duqc hodn nhsp vdo thu nhfp kh6c trong
k'.
2.12 . Y6n chii s6'hii'u
v6n dAu tu cria chu sd hfl'u duo-cghi nhQntheo so v6n thgc g6p cria chir s6 hiiu.
Th4ng du v6n cd phAn dugc ghi nhfln theo s6 ch6nh lQch l6n hon/trodcnh6 hcrngi['a gi6 thwc t6 ph6t hdnh vd
mQnhgi6 c6 phi6u khi ph6t hdnh cd phi€u lAn dAu,ph6t hdnh bO sungho{c t6i ph6t hdnh c6 phi€u qu}. Chi phi

trr,rcti6p li6n quan d6n viQcph6t hdnh b6 sungc6 phi6u hoic tii ph6t hdnh c6 phi6u qu! dugc ghi giim Thfng
du vdn cd phAn.
CO phi6u qu! ln c6 phi6u do C6ng ty ph6t hdnh vir sau d6 mua lai. C6 phi6u qu! dugc ghi.nhfin theo giA tri
thgc 16vd trinh bdy tr6n Bdng Cdn aOl t6 toan ld mQt khoin ghi gi6m v6n chi sd hiru. C6ng ty khOngghi nhfln
ciic khoirn lai 06) khi mua, b6n, ph6t hdnh ho?c h0y c6 phiiSuqu!'
Lgi nhu6n sau thu6 chua phdn pn6i ta sOlqi nhuan fi c6c ho4t dQngcria doanh nghiQpsau khi tru (-) c6c k&odn
tli6u chinh do 6p dgng hoi t6 thay A6i cninl s6ch kt5to6n vir diAu chinh hdi t6 sai s6t trgng y6u cira ciic n6m
c chia cho c6c nhd dAu tu dga tr€n fj' lp g6p v6n sau khi dugc
tru'6c. Lgi nhufln sau thu6 chua phdn phdi du-o.
Dai hQi c6 dOngphO duyQtvd sau khi dd trich lpp c6c qul dg phdng theo Di€u lQ Cdng ty vd c6c quy dinh cira
Cd ruc phii trd cho c6c cO dOngduqc ghi nh?n ld khodn phdi trd trong Bdng Cdn a6i tC toan cira COngty sau
khi c6 th6ng bda chia c6 tuc cria HQi ddng Qu6n tri C6ng ty vd th6ng brio ngdy ch6t quyen nhan c6 ffic cria
Trung t6m Luu W chimg kho6n ViQt Nam.
2.13 . Ghi nh$n doanh thu .
Doanh thu bdn hdng
Doanhthu b6n hdng dugc ghi nh{n khi ddng thdi th6a mdn c6c diAukiQnsau:
- PhAn l6n rui ro vd lgi ich g6n li6n vfi quy6n sd hiiu sin phAm hoflc hdng h6a dd dugc chuydn giao cho
ngudi mua;

-

C6ng ty kh6ng cdn ndm gif quy6n quin lf hdng h6a nhu ngudi sd htu hdng h6a holc quy6n ki€m sorit hdng
h6a;
Doanh thu dugc x6c dinh tuong d6i chfc ch6n;

-

Cong ty dd thu dugc hoqc s€ thu dugc lqi fch kinh t6 tu giao dich b6n hdng;
X6c dinh dugc chi phi li6n quan d6n giao dfch b6n hdng.

Doanh thu cung cdp dichvq
Doanh thu cung c5p dich vq duqc ghi nh4n khi k€t qu6 cria giao dich d6 dugc xdc dinh mQt q6ch d6ng tin cpy.
Truhng hqp vipc cung cAp dich vU li€n quan d6n nhiAu k! thi doanh thu dugc ghi nhfln trong ki'theo k6t qui
phAn c6ng viQc dd hodn thdnh vdo ngdy l{p B6ng cdn AOik6 toan cria kj, d6. K6t qui ctia giao dich cung c6p
dich vq dugc x6c dinh khi th6a m6n c6c diAukiQnsau:
-

l

l

Itt,

li

phdp lu$t ViQt Nam.

-

A
,il

Doanhthu dugc xd0 dlnh tuong d6i chic chan;
C6 kha ndng thu dugc lgi ich kinh tti tri giao dich cung c6p dich vu d6;
X6c dinh duqc phAn c6ng viQc dE hodn thdnh vdo ngdy lQpBing cdn dOi k6 to6n;
X6cdinh duo.c chi phi ph6t sinh cho giao dich vd chi phi dChoan thdnh giao dich cung cdp dich 4r d6.

PhAn c6ng viQc cung cAp dlch u-r d6 hoirn thinh dugc xdc dinh theo phuong ph6p d6nh gi6 cdng viQc hodn
thanh.

12

fio
tl
ti;

i1


tl
il
l

n
:

il

tl

n
n
u
u
I

Cdng ty Cii ptrin XAy dgng vi DAu Tv 492
SO tgg . Ouong truOng Chinh - TP Vinb -TiAt€hEAn

86o c5o Tiri chinh

n[m tii chinh k6t thrlc ngdy 31/1212013

Doan|t thu hoqt dQng tdi chinh
Doanh thu ph6t sinh tu tiAn l6i, ti€n ban quy€q cd aic, lo.1nhuan dugc chia vd cdckhodn doanh thu hopt dQng
tii chinh kh6c duo.'cehi nh6n khi thda mEn el6ngthd }LaiQ\ dieu kign sau:
-

c lgi ich kinh ti5tu giao dich d6;
C6 kha ndng thu du-o.

-

Doanh thu dugc x6c d-inhtuong d6i chic chin.

Cdi tirc, lqi nhufln dugc chia ctugc ghi nhfln khi Cdng ty dugc quyAn nhin cd t6'c ho{c dugc quy6n nh0n lgi
nhu$n tu viQc g6p v6n.
2.14 . Ghi nh$n chi phi tii chfnh
C6c kho6n chi phi dugc ghi nhQnvdo chi phi tdi chinh g6m:
- Chi phi ho{c c6c kho6n l5 fien quan tt6n c6c ho4t dQngdAutu tii chinh;
- Chi phi di vay v6n;
-

C6c khoin 15do thay aOi qi gia h6i do6i giuacdcnghiQpvu ph6t sinh li€n quan d6n ngoei t9;

-

D9'phdng gidm giri diu tu chimg kho6n.
C6c khodn tr€n dugc ghi nhfn theo t6ng s6 ph6t sinh trong kj', kh6ng bt trir v6i doanh thu hopt dQngtdi chfnh.
2.15 . Chckhoin thuil
fhue hiCnhanh

Tdi sin thuiSvd cdc kho6n thu6 phii nQp cho nim hiQn hdnh vd c6c ndm tru'6c dugc x6c dinh bang s6 ti6n dU
ki6n phdi nQp cho (ho{c rlugc thu hOi tu) co quan thuii, dira tr€n c6c mrtc thui5su6t va c6c luflt thu6 c6 higu luc
d6n ngdy k6t thric ky tinh thu6 ndm.

tI

K,
'r-

F

,

rANc
xr

fiI

\A
''.\

]

n
m
n
tI

F
i

tI

A

\@

tI

tII

CON

'RACli
I{ilI

13


fi11

COngty COptrin Xiy dlrng vi Diu TutED
56 198- EuongTruongChinh- TP Vtuh-TifrlthEAn

B6o cdo Tii chinh

ntm€i chinhk.it thticngdy31/12i2013

3 . TITN VA CAC KHOANTT'ONGE{TONGflET{
3L/t2t2013

'fND

0r/at/2013

3t/12D013
VND

0r/0ti2a13

\TND
72.703.064 458.188.537
5.630.644.264 16.136.296.2s6
9.903.347.328 16.594.484.793

Tidnmdt
-.1
r lengul ngannang
. CAC KHoAN gAu TTITAI CHINH NGAN HAN

1.068.000.000

Ti6n gili c6 kj,hpn tai Ngdn hdng

F

rrJ
+

\,IND

1.068.000.000
. CAC KHOj.N PHAI THU NGAN HAN KHAC
3l/12/20r3
VND
C6ngty COphanX6y dpg c6nghinh 482
C6ngty C6 phAnXdy dpng c6ngtrinh 510
C6ngty Cd phAnCdngtrinh Giaoth6ng246
C6ckho6nphii thu khdc

30.000.000
1s.050.439
45.050.439

0v0t/2013
\TND
54:999.620
30.000.000
44.762.000
50.050.439
t79.812.059

. HANG TON KHO
3t/12/2013

'\rND

Nguy€nli6u, vflt liQu
Chi phi SXKD dd dang

0t/01/2013

\TND

4.047.489.708 6.214.122.045
73.955.t50.420 71.786.920.822
78.002.640.128 78.001.042.867

;>

x

'wil
'rO

F
?

-./,>

--//

$
n
i

I

a
n

L4

I

T
u
!l

:

I
T
T
T
L]

t

n
n
tl

Cdng ty Cii Pnan Xdy dgng vi Ddu Tu 49?

ndmtdi chinhket thricngdy3ll12l2013

(*) Chi tii5t Chi phi sin xu6t kinh doanh dd dang

73.955.150.42071.786.920.822
1.087.886.281 t.087.886.281

3.r97.948.398 2.873.826.889
1.330.066.284
2.070.047.955 2.065.858.955
I 1.121.5
60.461
138.103.565 7.723.771.746
6.362.88r.840
731.586.401
2.725.397.660 985.34s.846
8.814.564.56
I
5.441.247.270 1.57t.154.920
332.68
t.960
1.680.237.081
1.149.033.742 104.230.000
71.904.752
7.124.822.680
867.511.r06
813.982.146
9.s98.960.983 6.588.518.228
2.067.843.418
r.264
354.01
354.0r1.264
2.938.30t.278
88r.981.773
ss8.920.670
18.s7s.3s2.42013.8s7.679.744
38.377.23I

62.623.261
4.864.376.682
3.165.508.013 3.034.783.013
2.004.585.688 5.322.697.572
?3.955.150.420 71.786.920.822

Chi pht siittxadt kinh dounh ctic c6ng trinh xiiy liip
Cdng trinh 4T MQt Ngdn
Drrd'ng ddy thdng tin (YT)
C6ng *inh
C6ng trinh
C6ng trinh
C6ng trinh
C6ng trinh
Cong trinh
C6ng trinh

ciu Tdc bdn R6
chung ca L€ Lqi
Cdu Chanh- Hdi Duo'ng
cdu Tri Phaong - Dd NEng
cduvro't dud'ng 5
Goi 5 NhAt Tdn - N6i Biti

Gdi 9 Long Thdnh Ddu Gidy
C6ng trinh cAu Hda Phu6'c
C6ng trinh Cdu K) Lam
) ,, ,
L'onp trinh cau linh Cam - Hd TTnh
Cdu nghdn - Hd TTnh:CduNghdn - Hd 77nh

Cdng rrinh nin m6ng nhd mdy diQn
Cdng trinh ctiu NguyQt ViAn- Thanh Hda
: ^, ,
C6ng trinh cdn Phir D6ng
C6ng trinh cdu Pd M6- Lai chdu
C6ng trink 3 cdu qu6c t6 57
C6ng trinh cdu Sudi Con - Thanh chwong - NghQAn
Cdng trinh Sai Gdn - Trung Luong
Cong trinh cdu S6ng Hing - Phti Thp
C6ng trinh cdu Th6'i An - TTnhBinh Duong
C6ng trinh cdu Thfi Bi€n
C6ng trinh Vdnh Dai 3
; ,,_ |
C6ng trinh cdu VTnhTuy - Ha nQi
C6ng trinh cdu D6ng Trit

'

c0ng
7 . TAISANXCANHANKHAC

t

T4mfng

il

. TAr sAN co DINH HOIJ HiNH
ghuy6t minh chi tiiStt?i trang 25) I

n
n
n

86o c6o Tiri chfnh

56 198- EucrngTrucrneChinh- TP Vinh - Tinh Ngh6An

3t/12/2013
4u0u2013
\TND
\TND
514.239.790 1.272.859.421
514.239.790 t.2T2.859.42t

. CHI PHi X.A,YDI'.NG CO BAN DO DANG

Mua sdmtdi sin

t
t

n

15

3t/12/2013
VND

0U01/20t3

73.427
.085

73.427.085

73.427.485

73.427.485

\rND

I

i:l
i 5

\


COngty C6 ptrin Xiy dq'ngvi Diu Tu 49?
Sd 198-EuongTruorgChinh-TPVinh-TinhNghjAs

Biio c6o Tiri chinh

namtaichinhkCtthfcngay3l/12l2013

10 . CHI PHi TRA TRTIdC DAI IL4!T
Ndm2013

SOdu dAunam
36 tangtrongndm
S6Aat6t chuydnvirochi phi SXKD trongn6m
]

l
l
l
l
l
l
l
l
l
l
l
l
l
l
l
-?

t t

Ndm2012

t2.781.428.047 7.850.310.862
10.616.398.52014.463.555.231
(15.170.430.283) (9.s32.438
.046)

56 du cuiii nim

8.227.396.284 12.781.428,041

Trong tl6 chi tii5tsti du cu6i nim bao g6m:

3l/12/2013
\TND

Chi phi cOngcq dqngcq chcrph6nb6

01t01/2013
\TND

8.227.396.284 12.781.428.047

8.227.396.284 12.781.428.047

1r . vAYVANqNGANHAN
3t/12/20t3

Vay ngdnh3n
Vay ngdnhdngBIDV NghQAn (*)
Vay d6i tuongkh6c
N9'dnih4n di5nhgn tri
(chiti6t xemThuy6tminhs6 t+)

01/au2013

28.569.543.142 49.444.770.730
2s.372.682.000 46.247.909.588
3.196,861.142 3.196.861.142
1.214.448.574 4.601.763.97A
00
29.783.991.7t6 54.046.534.1

Thbngtin bd sung
(*) C6ckhodnvay nganh4ntpi ng6nhdng

56kheuoc
51482000324265
s1082000325523
5 1082000326890
5t082000327
538
51082000327699
51082000329747
51082000330378
5 108200033
1052
51082000332514
51082000333
146

B6n cho vay
BIDV Ngh6An
BIDV NghdAn
BIDVNgh6An
BIDV NghQAn

BIDV NghQAn
BIDV NghQAn
BIDV NghQAn
BIDVNghdAn
BIDV Ngh6An
BIDV NghQAn

Ldi su6t/n6m
9.5%
9.5%
9.5%
9.5%
95%
9.s%
9.5%
9.5%
9.5%
9.s%

Thoi han
6 thdng
6 th6ng
6 th6ng
6 thdng
6 thdng
6 th6ng
6 th6ng
6 th6ng
6 thdng
6 th6ng

56 du nq g6c
cuOity
1.794.443.000
2.449.000.000
4.000.000.000
l.990.09s.000
3.464.000.000
2.665.000.000
1.710.144.000
3.100.000.000
2.400.000.000
l.800.000.000

Phuong thric
dim bdo

Tin ch6p
l ln cnap

Tin ch6p
r In cnap
r rn cnap
r m cnap
Tin chAp
I ln cnap
lln cnap

Tin chdp

25.372.682.000
(*) Ca9 kh6 u6c vay Ngdn hdng BIDV chi nh6nh Nghd An dAu ph6t sinh trong ndm2013. Muc dich vay d6 thanh
to6nti6n vflt tu mua trong k!.

16


lJ

Bio c6o Tii chinh
- .. r 1 . 1-1
o*'di thtfr k6t thtt nBuY31/12l'0t'

COngty Ca pnAn Xiy dr;ng vi Diu Tu 19?
,6 ,n, - U,r** rrrroll1*chioh - t, vioh t*a N4e *

g

12 . THUE VA CAC KHOAN PHAI NqP hlrlAsLaC

U

3111212013

\rND

I

r_

au0112013
VND

9.452.588.157 5.400.183.969
1.457.191.968 1.234.471.944
32.409.509
1.12r.696.493 984.520.147

ThuCGTGT ddu ra Phii nQP
ThuCTNDN
Thu6 thu nhQpc6 nhdn
C6c loqi thuiSkh6c

12.063.886.127 7.619.176.060
criac0 quanthu6.Do viQcdp dungluQtvir.c6cqui dinh ve tnuc aoi
Quy€tto6nthu6criac6ng ty s€chiu sgki6m tra
trcn Bao
ttrceuqc gi6i thich tneontriauc6chkh6cnhau,s6 thui5dugctrinh bdy
vdi nhi€ulo4i giaoaicri tfrai Juu
"o
tt c ui thayil6i theoquy6tdinh criaco quanthu6'
,ao iai
"r,inrt"i

j

I
13 . CHIPHiPHAITRA

''?

3Ut212013

\,/}rD

I{
Chi phi i6i vaY PhAitri

t

,

r-l
t
l

14 . CACKIIOAN

PHAI TRA, PHAI NQP NGAN HAN KHI'C

L *

i--?
t
i

L-t

rl

l

L J

I

r *

I

I

*.L

0110112013

312.265.202

58:4.240:'19l

312.265.202

584.24A.791

3Ul2l2Al3
\TND

01.101/2013
'V-ND

173.418.164
148.363.327
716.911.202 623.718.495
2.16i.110
82.624.08r
21.947.481
20'7.020.550
5
559.824.37
43.534.122
246.388.122
15.036.314.258 t0.345.710.487
3.174.121.084 2.654.41',7.221
1 . 7 1 6 . 5 1 0 . 3 0 91.646.354.367
30.482.897.46A t6.768.791J20

Kinh phi cdng doin
86o hi6m xE hQi
Bno hi€m y t6
Kinh phi ho4t dQngding
TiAn thu kh6c c6n bQ c6ng nhdn vi€n
DFt cqc bio lsnh thiCt bi
PhiLitrdT6ng cdng ty XDCTGT 4 tiAn v?t tu
Phai tra Tdng cOngty XDCTGT 4 (c6ng ng kh6c)
Phii tri khSc
Phai fta fi€n thi 6ng cho c6c dQi

52.105.438.32832.545.589.20',7

I

. I

ls . vAY VA N9. DAI HAN

31/1212013

01l0lDa13

I

*:--r

-t
r - *

Vay dhi h4n
Vay ngdn hdng BIDV chi nh6nh NghQAn phuc w kinh doanh

5.864.388.081 4.564.r75.847
5.864.388.081 4.564.175.847
5.864.388.081 4.564.17s.847

I
1
I

,-.1
1 l

r-]

\TND

.;

:/l


COngty Cd Phin Xdy dlrng vi DAUTu49?

B6o c6o Tdrichinh
ndm tai chinh k6t thtc ngiy 31/1212013

Sd 198 - Eubng Truong Chinh - TP Vinh - TiEh NS€An
Chi tii6tvay dAi h4n cuiii nim (*)

L5i suit

Bdn cho vay

lhglh?n

Sd du ns -e6c
r.

cuol nam

E€n hpntri
trongnim t6i

.

Phuong thric

56 hqp ddng

;

I

*1

51.082.000.118.255
51.082.000.128.102
5 1.082.000.192.268
5i.082.000.224.569
51.082.000.2
4A.644
51.082.000.2
56.766
51.082.000.270.979
51.082.000.3
07.479

13,000h
13,AjYo
13,00yo
13,000/o

13,00yo
13,00yo
13,00yo
13,00%

60 thfng
60 thdng
60 thring
60 th6ng
60 th6ng
60 thang
60 th6ng
60 th6ng

75.271.436
75.27r.436
1.139.177
.138
1 . 1 3.91 7 7
.138412.000.000
348.000.000
1.169.000.000
812.727.273
598.024.444
2.524.636.364

Tdi sdn
Tdi sin
Tdi sAn
Tdi sin

Tdi sdn
Tdi s6n
Tdi sdn
Tdi sdn

7.478.836.655 1.2t4.448.574

1
l
-1
11

I
-1
-1
_1
I
I
I
I
I
-I
-t

(*) C6c khoin vay cria BIDV Chi nh6nh NghQAn ph6t sinh tir ndm 2009 d6n ndm2013, mgc dich la dC dAu tu mua sim
TSCE

16 . VON CHU SO HIIU
a. Biinge6i ctri6ubi6n tlQngcriav5n chrisOhti'u(chi ti6ttrang26)

e) Chi fii* ffmg vdn tong kjt:
Chiacd tri'cb6ngc6 phi6utheonghi quy6tdpi hQid6ngcOd6ngs6ZSnVq-nffOCO
ngdy13Ihing4 ndm2013

3.600.000.000
3.600.000.000

C6ngty phdnphdi lgi nhuQnnhu sau:

TYle
%
K6t qudkinh doanhsauthu6 c6cndmtru6c chuy6nsang
K6t qudkinh doanhsauthu6
Trich Qu! DLrphdngtdi chinh
Trich Qu! DAutu ph6ttri€n
a . .

, J

I

t0%
30%
15%
8,4Yo
r%

'

Chi trd c6 tri'cbdng c6 phi6u

Trich qu! khen thu6ng, phric lqi
Trich qu! khen thucrngban diAu hdnh c6ng ty
Loi nhudngifi'lai
:

^t

..;.

50 rlen

'TND
374
225.557
4.760.235.526
476.023.553
272.930.803
3.600.000.000
400.298.511
4s.488.467
191.051.562

b. Chi tiiit vdn dhu fir cfia chii sd hiru

31/12/2013
\TND

VOn g6p cua T6ng COngty Cdng frinh
Giaoth6ng4
Bd Nguy6nThi Kirn Phuqng

,,1

i

r^

von gop cua co cong Knac

14.045.870.000
2.224.284.004
11329.846.000

27.600.000.000

18

ri le
%

01/01t2013

\trND

50,89Yo 12.213.800.000
8,06%
1.934.160.000
4l,05Yo 9.852.040.000

ri le
%

50,89Yo
8,06Yo
4l,05yo

100,00Yo 24.000.000.000
___190,00%_


:
86o c6o Tii chinh
ndm tdi chinh kdt thtc ngdy 31/1212013

Cdngty COPnanXiy dqng vi Diu Ta 492
S6 t9g - Oucrngtruong Chinh - Tp Virh - Tinh hg!€,{n
c. Ctic giuo tllch v€ vbn v6i ctic chti sd hfrtt vi phfrn pk6i lgi nh$gn
a:

Ndm2013
\TND

t-

V6n dAuil cta chriso hiiu
, aau
' : gop
: ) nanl
- ,von

j

- ViSng6p tdng trong ndm
'
:.
,,:
- von
gop cuor nam
COtri'clLgi nhufln dd chia
- Cri ulrc.lqi nhuqn chia lr€n lr|i nhuQnndm trtoc

"1
I*1
-t

L

I

"I 1
-

..L

I

:1
'1
.1
I

-l
_l
_l
_1
_1

-I
[l

I

n
n

,

^;i

24.040.000.00024.000.400.004
3.600.000.000
27.600.000.00024.000.000.000
3.600.000.000 3.600.000.000

,.4

CuOinam
2,760.000
2.760.000
2.760.000

L LO pItIeU

56 luqngc6 phir5uddngkf ph6thnnh
Sdlugagc6 phi€uddb6nra c6ngchring
^ :
, , . !
, :
. , ^
- Lo
pnteu pno tnong
^ ] pnteu
,.:
- LO
uu aat

56 luo.ngc6 phi€udugcmualqi

'

)\

DAundm
2.400.000
2.400.000
2.400.000

to

76

^ :
r . , !
t ) . t ^
- LO
pnreupno rnong
+ C6 phi€u tru ddi

^i

N[m 2012
VND

r.r

2.7s9s24

56 lugng cd phi6u dang luu hdnh
+ Cli phi€u ph6 thdng
ai
r.'!
-r, Lo
pnrcu
wu aal

2.759.924
10.000

MQnhgi6 cd phi6u tlang luu hanh (ddng/cOphdn)
e. Cdc qu! criu c6ng ty

3t/t2/20r3

. 7

^
- r i
, . .
quy
oautu pnalrlen
Qul ds phdngtdi chinh
A
Qu! kh6cthudcv6ncht sd hflu

2,400.000
2.400.000
10.000
0l/01/20t3

1.310.042.342 t.037.111.539
1.780.960.022 1.304.936.469

17 . DOANH THU BA.NHANG VA CUNG CAP UTCTT
VU
Ndm2013

NEm2012

12.702
407.699.248.049
303.991.1

Doanh thu hqp d6ng xay dpg

407.699.248.049303.99r.112.7
02

18 . GIA VON HANG BAN
Ndm2013

Gi6 v6n hqp d6ngxdy dpg

Ndm2012

280.858.939.016
385.055.077.350
280.8s8.939.016
385.055.077.350

19 . DOANI{ THU HOAT DONG TAI CIIINH

Ldi ti6n gfti, ti6n cho va1'
Ldi chdnh lgch rf gi6

L9

N6m2013
VND

Ndm2012

583.578.218
220.393.336

84A.270.9s2

803.971.5s4

840.270.952

\TND


I
f
1
I
1
I
1

1
1
1
1
1
1
1
l

l

I

l
l
l
l
rl

86o c6o Tii chinh

C6ng ty C6 Phin Xiy dg'ng vir Diu Tv 492

56 198- DudngTrudngChinh- TP Vinh - Tinh Ngh€An

ndmtdi chinhk€t thticngdy3li 1212013

20 . CHI PHi TAI CHINH
Ndm 2013

'\rND

Ndm 2012

VND

6.710.9t6.645 9.809.214.442

Chi phf ldi vay

6.710.916.64s 9.809.2rc.442

2r . cIJr PHi QUAN Lf DOANH NGHTEP
Nim 2013
VND

NEm2012
\TND

K
J"-'-r

ccN(
;iHlif,i

Chi phi nguydnliQu,vflt lipu
Chi phfnhdnc6ng
Chiphikh6uhaotai sancOdinh
Thu6,phi, lQphi
Chi phf dichvq muangodi
,,. ,: ..).
unr pnrKnacDangllen

2 6 8 . 6 5 8 . 6 1 0 280.476.726
7.662.7r0.760 6.233.682.824
76.900.493
66.326.902
146.397.829
125.s91.703
6t4.830.669
80'1.454.655
268.252.674

324.349.352
9.083.274.122 7.792.355.075

22 , CHIPHI THUE THU NHAP DOANH NGHIEP HIIONHANH
Ndm 2013

Thu€TNDNth hogtilSngkitth doanhchinh'
T6ng lqi nhuflnkti to6nfruoc thu6TNDN
Thu nhflpchluthu6TNDN
ThuiSthu nhflp doanhnghiQptinh theo thud sudtZSN
4 . ,
Thu€thunhApdoanhnghiQpduocmi€ngi6m
Chi phf thui6TNDN hiQnhirnh(Thui5suiltzs'1,1
C6ckhoin diAuchinhchi phi thul5thu nhQpdoanhnghipp
cin chcndmtrudc vdo chi phi thu6thu nhfp hignhdnh
namnay

Ndm2012

8.185.632.090 5.709.892.790
8.18s.632.090 5.709.892.790
2.046.408.024 1.427.473.r98
477.815.934
2.046.408.024
949.657.264

t6s.246.582

1.234.471.944 430.7
85.486

(145.970.806)
(1.988,934.582)

Thu6TNDN phliinQpddundm
Thu6TNDN dd nQptrongndm
Thui6TNDN phiii nQpcu6i nIm til ho4t rlQngKD chinh

1.4s7.191.968 t.234.471.944

23 . LAI CO BAN TRTN Co PHIEU
-ViQc
tinh todnldi co bantr6n cOphi6uc6 th€ph6nph6i cho-c6cc6 d6ngsd htu cOphAnphOthOngcriaCdngty dugc
thUchigndpatr€nc6cs6liQusau:
Nbm2013
Ndm2012

Lgi nhuflnsauthu6thu nh{p doanhnghi6p
^

, ^

, i

,

Loi nhuqn phdn b6 cho c6 d6ng sd hiru c0 phi€u ph6 th6ng
C6 phi€u ph6 thOngluu hdnh binh qu6n trong k'

6.139.224.066 4.760.235.526
6.139.224,066 4.760.235.526

2.400.000
2.399.997
2.558

Lii co bin tr6n c6 phi€u

20

1.983

rlrcr.
AP

)>--:



-1
-1
-1
'1
-1
-1

Cdng ty Cii pnan Xf,y dg'ng vh Diu Tr 49?
S6 t9g -poOo*troOn*Ctti*.-tpViol-tiolrr'*e

86o c5o Thi chinh
-x+ai

^hinh
namAichinhketthtcngayEt/tZlZOtg

qr

24 . CHIPHi SAN XUAT KINH DOA.NHTHEO ITI

TO

Ndm2013

Na*i=013
\TND

VND

80.625
I 58.156.1
200.002.623.859
54.100.508.72439'216'726.040
1 1 . 3 4 0 . 1 3 1 . 8 9 57 ' 8 1 4 ' 6 8 6 : 6 8 0
78.542'973.228
r04.276.7',73.066
24.418.313.928 4.920'727.s18

Chi phi nguY€nliQu,vflt liQu
Chi phi nh6nc6ng
Chi phi kh6u hao tdi sdn c6 dlnh
Chi phi dich vu mua-ngodi
Chi phi kh6c bdng ti€n

@2s8.6sr2e4.oer

-::1
..r5-

T{
.i'\j

r1

2s . CONGcV TAI cHiNH

M !

Cic loqti c6ttg cq tdi chtrth crta COngty

GidLtri ghi s6 k€ toan

3U12/2013

:1
-1
I

Tdi siin tiri chinh
Ti6n vd c6ckhoin tuong duongti€n
Ph6ithu khich hdng,Phii thu khdc

-1

'1

n
n
n
n

\IND

9.903.347.328
103.464.434.155
t14.435J8L.483_
--

.1

T

Du phdng
\TND

16.594.484.793
.689.546
6s.969
82.564.174.339

Gi6tri ch4q-&4o6n
3Ut2l20l3

\rIID

Nq phnitri thi chinh

0l/0i/2013
VNID

10.547
.797 58'610.7
35.648.379
65.468'930.581
101.143.326.862
584.240.791
312.265.202

Vay vd ng
Phaifta ngudi b6n,Phii trd kh6c
Chi phi phii tri

124.663.88r.919
137.103.971.861
do
gi6-lpitheo gi6 tri hSp l! tpi ngdyk6t tt'tc k! k6 to6n
Tdi sdntii chinhvd ng phdi tri tdi chinh chuadugc drinh
tin
y€ri cautrinh bay Bao c6otdi chinhvi thuv€tminh thong
vi c6cquy di"h d;;;
Th6ngfir zr',*'gnr-Lrc
gi6
hsp
tri

ghi
nh4n
gi6
vd
ddntuong duongchoviqc d6nh
doi voi c6ngcg tdi chinhnhungkh6ngdua ra "i. ft"*g
vd dU
t ,, c6ckhodntrich lap dg phdngnq phii thu kh6 ddi
lf cirac6ctdi sAntdi chinhva riq phaitri tdi chinh,ngoai
ti€t tqi cdcThuy6tminh 1i6nquan'
phdnggi6mgi6 cdckhoindAuro .tt*g khoand6 duqcn6u chi

rl

n
[]

i]

-

Gi6 e6c
\TND

0110112013
Du Phd*g
VND

zl

-)\

1

';4


_1
I
l
--l

:1
3
3
;1
.1

n
n
iI
il
i]

ll
_1
_1
:l
_l
l

*l

C6ngty COpnan Xdy dr5ngvi Diu Tu 192
SOtgg - DuongTruhngChinh- TP Yinh - Tinh NgheAr

B6o c6o Tiri chinh
ndm tdi chinh ki5tthric ngdy 3l/12/2013

Quiin lf rrii ro thi chinh
Rrii ro tdi chfnhcriaC6ngty bao gdmrui ro thi truong,rui ro tin dpngvd nii ro thanhkhoin. Cdngty dd xdy dfmgh€
th6ngki6m sodtnhim dim bdo sg cdnbing o mric hqp lf gifta chi phi rrii ro phiit sinhvir chi phf quin lj rui ro. Ban
Gi6m ddc Cdngty c6 tr6ch nhi€mtheo d6i quy trinh quan l! rui ro ee Aamb6o sr,rcdn bdnghqp ly gifi'arui ro vd
ki€msodtnii ro.
Rrti ro tlritrrdng
HoatdQngkinh doanhcriaCOngty s€chriy6uchiurrii ro khi c6 sq thay AOivCtai su6t.
\ ,,

KUIro ve sla:
COngty

,,il ro vd giii c.uacirccdngcp v6n ph6t sinh tu c6c khoin dAu tu c6 phii5ungdn h3n vd ddi hpn do tinh
"iiu
kh6ng ch8c chan v€ gi5 tuong lai cira cd phi6u dAutu. C6c khoin ddu tu c6 phi6u ddi han dugc nim git vdi muc dich

a

chi€n luo.c l6u ddi, tai thdi di6m kCt thric n6m tdi chinh COngty chua c6 ki5hoach b6n c6c khodn dAu tu niry.

ii

Rrii ro vd qi gi6 h6i do6i:

'.N

C6ng ty chiu rui ro ve ty' gi6 do gi6 tr! hqp ly cua c5c ludng ti€n trong tusng lai cira mQt c6ng cu tdi chinh s€ bi€n
d6ng theo nhflng thay d6i cta t'ii gi6 ngopi tQ khi c6c khodn vay, doanh thu vd chi phf cta C6ng ry du-o.
c thgc hiQn
bdngdon vi tiAn tQkhdc vdi d6ng ViQt Nam.
Rrii ro vC lai sudt:
C6ng ty chiu rui ro vC lai su6t do gi6 hl ho.ply cua c6clu6ng ti€n trong fuong lai cira mdt c6ng cq tdi chinh sE bi€n
d6ng theo nhilng thay d6i cria lai su6t thitru'ong khi COngty c6 ph6t sinh c6c khoin ti6n gti c6 hodc khOng c6 kj'
h4n, c6c khoin vay vd ncr chiu ldi su6ttha n6i. Cdng ty qudn lf rui ro ldi sudt bang c6ch ph6n tich tinh hinh cpnh tranh
tr6n thi truong d€ c6 duoc c6c ldi su6t c6 loicho muc dich cria C6ng ty.
Riii ro tfn dryng
Rtii ro tin dUng ld rui ro md m6t b€n tham gia trong m6t c6ng cp tdi chinh hopc hgp ddng kh6ng c6 khii n6ng thgc
hi€n ducv.
c nghia vg cria minh d5n d6n t6n th6t vA tai chintr cho Cdng ty. COngty c6 c6crui ro tin dqng tu ho4t dQng
dQngs6n xu6t kinh doanh (chu yeu d6i vdi c6c khoAn phdi thu khdch hdng) vd ho4t dQngtdi chinh (bao gdm ti6n grii
ngdn hdng, cho vay vii c6c c6ng cu tdi chinh khSc), cg thd nhu sau:
Tir i ndm trd
xuong

T4i ngny3lll2/2013
TiAnvd c6ckhodntucmgduongtien
Phdithukh6chhdng,ph6ithukhric

Tqi ngiy 0l/01/2013
Ti6n vd c6ckho6ntuong duongti€n
Phii thu kh6chhdng,phdi thu kh6c

Tr€n 1 ndmd6n
5 ndm

VND

Tr€n 5 ndrn
\TND

C0ng

5 . 7 0 3 . 3 4372 8
t03.464.434.155

VND
5.703.347
.328
103.464.434.rss

110.235.781.483

110.235.781.483

\TND

16.594.484.793
65.969.689.s46

36.372.055

t6.594.484.793

66.006.061.601

82.s64.r74.339

36.372.055

82.600.546.394

ZL

I

1 \
^'l

/


C6ng ty COptrAnXdy dgng vi Diu Tv 49i2
S6 198- DudngTrudngChinh- TP Vinh - Ttuhf*beAn

Bdo c6o Thi chinh

nEmtiLichinhk6t thtc ngdy3l/12/2013

Rfii ro thanlt kho&n
Rrii ro thanh khoin ld rrii ro C6ng ry CApl&6 khin lfri rhqc hign c6c nghia qr tai chfnh do thi6u vi5n. Rrii ro thanh
khoin cria C6ng ty chri y6u phAt sinh tir viQc citc titi s6n tai chinh vi nq phii trd tii chinh c6 c6c thoi ttiOm ct6ohan
kh6c nhau.
Thdi han thanh todn ciuacdc khoin ng phii tr6 tdi chinh dlra trdn c6c khodn thanh toAn dU kii5ntheo hqp il6ng (tr6n

co sd ddng ti€n cta c6c khoin g6c) nhu sau:

T4i ngiry3l/l2l2$l3
Vay vd ng
Phai tra ngudi b5n, phii tri kh6c
Chi phi phrii tra

Tir I ndmtrd Tr€n I ndm d€n
xudng
5 nf,m
\TND
\TND
29.783.991.7165 . 8 6 4 . 3 8 8 . 0 8 1
101.106.954.807 36.37?.055
312.265.202

Tr€n 5 nim

131.203.211.725 s.900.760.136

Tgi ngiy 0ll0l/2413
Vay virno
Phaitra ngudib6n,phii tri kh6c
Chi phf phii tri

\TND
VNID
35.648.379.797
- 101.143.326.862
3 t2.265.202

-

36.372.055

584.240.791
115.461.s70.047 9.202.311.872

137.103.971.861

58.614.710.547
r
6s.468.930.58
584.240.791

49.444.770.730 9.16s.939.817
65.432.558.526

c0ng

-

124.663.881.919

Cdng ty cho r6ng mric dQ t6p trung r,ii .o AOiv6i viQc trd ng ld thAp. COngty c6 khi ning thanh Iodn cdckhoin ng
di5nhan til ddng ti6n til hoAt ilQng kinh doanh vd ti€n thu tu c6c tdi san tdi chinh d6o han.

26

sItKrEN pHAr srNHsAUNGAvxfr rnUc KV Kf ToANNAM
. NHTING

Kh6ngc6 sg kiQntrqng y6u ndo xiy ra saungiryt6t ttnic k! kt5to6n ddi h6i phdi dugc tli€u chinhhay c6ngbOtr€n
B6oc6otdi chfnhndy.

27 .

BA o c A o B q P H A N

Do hopt dQngkinh doanh cria Cty chUyi5uchi t4p trung vdo linh vgc xdy dmg cdng trinh giao th6ng vd chi ph6t sinh
tr€n lSnhth6 ViCt Nam, n6n Cdng ty kh6ng lflp BC b0 phfln theo lTnhvgc kinh doanh vd theo khu v.uc dia lli.

n
n
n
il
ft

z3

l

lti

\


Cdngty Cii pnin Xiy dgng vn BAu Tr492
56 198- Eusng Tru'sngChinh- TP Viqh - TiEh NghCAn

F
?

86o crio Tii chinh
ndm tdi chinh k6t thric nedv 3lll2/2013

28 . NGHTFP
vU vA s6 otlvor cAc ef;NLffiN euAN
Trong kj,, Cdng ty c6 giao dich v6i c.ic b€n li6n quan nhu sau:
Miii quan hQ

Doanh thu bfn hhng
T6ng C0ng ty C6ng trinh Giao th6ng 4

C6ng ty m9

NEm2013

Nim 2012

188.673.261.044228.834.610.831

56 du v6i c6cb6nli6n quarit4i ngdyt€t thrick! ki5toanndmnhu sau:
Miii quan hQ

Phfi thu
T6ng C6ng ty C6ng trinh Giao thdng 4
Phii tri
Tdng C6ng fy COngtrinh Giao thdng 4

3t/t2/2013

0t/0t/201.3

C6ng ty me

65.378.073.s9941.233.51A.787

C6ng ty m9

8.568.958.00313.000.127.708

2e. sOLIEUso sANn
SOti6u sosdnhla sOhgutr€nB6o c6otdi chinhchon[m tdi chinhkt5tthricngdy3l thdng12 ndmZ0lZ d1duo.
c ki6m
to6nbdi C6ngty TNHH Dich vu Tu v6nTdi chinhK6 toanvd Ki6m to6n(AASC)nay ld c6ng ry TNHH Hdngki6m
toiinAASC.
I ndm2014
Ngu'd'il6p bi6u

w

Nguy6nTh!H0ng Tf,n

K€ todn tru6ng

T

Nguy6nTh! Vf,n

rt
t

t
LI

ir

1A

/e - vn t

Nr^

\ v

T\/
t r

Nguy6nAnh Hung