Báo cáo tài chính công ty mẹ quý 2 năm 2011 - Công ty cổ phần Xây dựng và Nhân lực Việt Nam
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cONG Ty cp cAvrco xAy DUNG runAru LUc vA DlcH vU
7r\7
BAO CAO TAI CHINH
7V
QUY rI NAM
201 1
BAO CAO TAI CHINTI
Dlacht:s5sA-TTBdoSVVN-Ng6rudirre-iEHodnsQudcviQt-HN Quf II nimtirichinh20ll
cdNG
ry;
Tel:04 626
cp cAvrco xAv oqNc NHAN LUc vA DIcH vU
90712/43 Fax:04
626 9074t
2Att,
DN. BANG CAN EOI KE TOAN
rAr
SAN
I
{,-
rAr sANNcAx n4N
fidn
It.
vh c6c khoin tuong tluong tiAn
I
I
Cdc khoin
DAu
1
3
tliu tu
S0 tl6u
nim
56 cu6i
k!
31.12.2010
30.06.2011
4
5
100
87,938,350,246
110
3,695,141,494
4,481,216,874
3,695,141,494
4,481,216,874
v.l
85,438,789,499
tt2
2. C6c khodn tucmg duong tiAn
l.
Thuy6t minh
lll
It. rtdn
II.
MA chl tiGu
tii chfnh ngin h4n
120
ff ngiin han
t2t
v.2
19,730,560,868
27,141,860,969
19,730,560,868
27,141,860,868
2. DU phdng ginm gi6 dAu tu ngan hgn
129
III.
130
27,918,466,979
22,180,596,329
l3l
15,447,167,987
7,20r,t18,463
l.
Cdc khofrn phii thu ngin h4n
Phdi thu kh6ch hdng
2. Trd tru6c cho
ngoi b{n
132
3. Ph6i thu nQi b0 ngln han
4. Phai thu theo tii5n dQ kti hopch hqp ddng xdy
6.
dpg
135
Dg phdng ph6i thu ngan tran kh6 ddi
139
r40
l.
Hang tdn kho
t4t
2.
Dg phdng gidm gi6 hang t6n kho
149
V.Tti sin ngin h4n kh6c
150
l. Chi phi trdtru0c ngfn
trqn
l5l
Thu6 GTGT dugc kh6u tru
152
l. Thuti
vd c6c khoan kh6c phdi thu Nhd nudc
tI
134
tV. Hing t6n kho
2.
3,832,9s9,417
133
phii thu kh6c
5. C6c khoan
2,036,590,152
v.3
v.4
v.10
10,434.708,839
I 1,146,508,448
29,907,848,696
26,221256,271
29,907,848,696
26,221,256,271
6,686,332,210
5,413,869,159
802,062,987
714,818,51I
3,355,862,080
3,325,903,868
2,528,407,r43
t,373,146,779
28,355,625,051
154
t. Tdi san ngfn tran khac
r58
]. rAr sANDArn4x
200
31,596,585,451
210
3,995,402,608
6,201,414,216
3,995,402,608
6,201,414,216
23,277,410,633
19,047,769,625
21,186,516,097
17,683,225,271
. Cic khoin
phii thu dii
h4n
.
Phii thu ddi han cta kh6ch hang
2tl
.
V6n kinh doanh o don v! trgc thuQc
212
.
Phii thu dai han
213
nOi b0
. Phei thu ddi han kh6c
.
Dg phdng c6c khoan phdi thu ddi han kh6 ddi
I.Tdi sin c6 elnn
. Tiri
sin c6 Optr hiiu hinh
v.5
218
219
220
22t
v.l1
- Nguy€n gi6
222
26,674,666,888
24,696,192,693
- ci6 tri hao mdn lfiy k6
223
(5,488,150,791
(7,012,967,422
lAr sAn
tai .en
tii
c6 dinh thu6
chl ti6u
)
I
12.
Mi
chinh
Thuy6t minh
3
ki
S0 deu ntrm
56 cudi
31.12.20t0
30.06.2011
4
5
40,687,494
34,536,109
224
I
|
"'
|
3.
- Nsuv€n si6
225
- Giri tr! hao mdn lfiy kti
226
Tii sin c5 Olntr v6 hinh
a'rn
- Nguy€n gi6
228
49,000,000
49,000,000
229
(8,3 12,506
(14,463,891
v.13
2,050,207,042
1,330,007,245
v.14
2,191,100,000
973,770,000
2,191,100,000
I,39 I,100,000
"
liy
- Gi6 tri hao mdn
4. Chi phi
III.
ki5
xiy dgng co bin
BAt dQng sin
itiu
dO dang
tr
240
- Nguy6n gi6
241
- Gii tri hao mdn
lty
k6
tutii
IV. Cic khoin diu
242
chinh
dii
han
L Edu tu vdo cdng ty con
2. Ddu
l.
tu vdo c6ng ty li6n k,5t, fi€n doanh
s6n
dii h4n'kh6c
l. Chi phi tre tru6c
l. Tdi
2,132,672,210
2,132,672,210
2,132,672,210
2,132,672,2t0
262
268
YI. Lgi th5 thuong m4i
269
rAr sAN
270
.!:i::l :1.::ri, il 'i
MJsii.li--,,l i6u
2l
t
\. NOPHAI TRA
Nq ngin h4n
.
(417,330,0001
261
ddi han
san ddi han kh6c
rONG coNG
259
260
Tdi san thu6 thu nhfp hoan lai
2.
252
258
{. DF phdng gi6m gi6 dAu tu tai chinh ddi han
Tti
250
251
EAu tu ddi han khdc
V.
230
v.l2
113,794,414,550
119,534,935,697
Ttrnt6mffi
ris6iili4l!r,nr,-
l3li12:1010
iij+
r.3.,r
:\::ii
4=l::.r
.i
::
i
rlr,ir:ir
t;i lii
.::::r::.
:,:t
-56'cu6i
k}'
30:06Lt0i5
300
86,974,982,063
80,959,137,715
310
68,710,060,193
59,854,750,643
26,6t4,3t8,142
28,763,378,555
. Vay vd ng ngan h4n
3ll
. Phdi trd nguoi b6.n
312
9,769,110,373
7,530,424,559
313
7,091,738,000
6,410,876,432
4,671,795,437
5,783,399,784
8,785,683,564
3,258,842,Q41
v.7
8,608,rzt,496
3,916,962.326
v.8
3,067,335,817
3,794,816,763
Nguoi mua trd tiAn trudc
.
. Thu6 vd c6c khoan phdi nQp nhd
. Phdi trd
nudc
ngu&i lao dQng
. Phdi
tri
316
nOi b0
317
. Phdi trdtheo tii5n d0 k6 hopch hqp ddng x6y dpng
. C6c khoan phai trd,
v.l5
315
Chi phi phni fin
.
314
v.6
phii
nQp ngan hqn kh6c
318
319
0. DF phdng phai tre ng6n han
320
Qu! khen thuong phric lqi
323
101,957,364
396,050,183
Nq dni h4n
330
18,264,921,870
21,104387,072
tri
331
1.
t.
.
Ph6i
ddi han nguoi b6n
Ncudxv6N
Mn chi ti6u
Thuy6t minh
I
2
3
Phdi trd ddi han nOi b0
Z.
JJJ
[. Vay vd ng ddi han
334
i. Thu6 thu nh{p hoin lai phdi trd
335
i. Du phdng trq c6p m6t viQc ldm
336
tri
32,559,953,634
32,835,276,835
25,000,000,000
25,000,000,000
417
391,905,047
877,646,070
418
267,078,768
7s2,8t9,791
339
}.v6N CHtJ SOITOU
400
I. V5n chri
410
hihr
2. ThAnC du viin c6 phdn
412
hilu
4t3
, ^: ,.t
pnleu quy+. uo
414
dinh gi6 lai tdi san
lgchrigi6h6i doei
nitin
Qu!
dAu tu ph6t
8.
Qu!
dU phdng tai chinh
9.
Qu! kn6c thuQc viin chri sd htu
Lqi nhuAn sau thuai chua phdn ph6i
l. Ngudn v5n
12.
dAu tu
Qu! h6 trq sip
XDCB
vi qui
khdc
l. Ngudn kinh phi
2.
4t9
420
430
433
439
IONG cQNG NGUON vON
440
1.
Tii
cni Trfu
gif
hQ, nhfln gia c6ng
02
l. Hdng h6a nhan bdn h0, nhan ky grli, hj cugc
03
l. Nq kh6
lf
04
Ngo4i tC c6c loai
sU
113,794,414,550
0l
san thu€ ngodi
i. DU to6n chi
119,534,935,697
NGoAr BANG
l. VAt tu, hnng h6a nh{n
5.
6,204,810,974
422
c.Lgr icn cO DoNG rHrfu s6
cAc
6,900,969,819
432
Ngudn kinh phi da hinh thenh TSCE
05
nghi€p, dU an
06
LQp, Ngdy ..15.. thdng ..07.. ndm.20lI
Ngudi lfp bi5u
(K!, hp ftn)
on
;Jf$-
16 todn trudng
(K!, hp ftn)
efr"fr-
I
:
i
J
421
xiSp doanh nghiQp
II. Ngudn kinh phi
415
4t6
7.
I
v.24
4tt
Vl5n dAu tu cria chri sd hitu
10.
v.9
14,868,347,671
32,835,276,835
). Qu! ph6t tri6n khoa hgc vd c6ng nghQ
6. ChCnh
5
32,559,953,634
338
5. Ch€nh l€ch
4
1
6,236,039,401
l. Doanh thu chua thgc hiQn
3. V6n kh6c cria chri sd
k|
366,058,t67
337
l.
SO cuOi
30.06.201
17,898,863,703
ddi han
sO
tlflu ntrm
31.12.2010
332
|. Phdi trd ddi hqn kh6c
/. DU phdng phdi
S0
ulam ooc
\
BAOICA6':rAi:cuiNrr
c0N-G Xr,cPtAVrcoxAY,D xtllN r,gc va DIcrrVU
...Dla chi: s5 s,t - rr sdi si w - Ng6 Tadi rri - ag nidng eadc WQt - HN
Chi ti6u
I
l.
vi
Doanh thu b6n hdng
trt
2. C6c khoan ginm
cung c6p dich
w
doanh thu
]. Doanh thu thuin vd bfn hing
vi l6n
vl
Lgi nhuin
5.
Doanh thu ho4t
vA cung c6p dich vg (10 = 01 - 02)
hirng
cung c6p dich vg(20=10-ll)
7. Chi phi tai chinh
- Trong d6: Chi phi ldi vay
&.
Chi phi b6n hAng
). Chi phl quan
10.
I
doanh nghiQp
$
Lqi nhu$n thuln
tt
ho4t itQng kinh doanh{30:20+Ql-22) - (24+25)l
L Thu nh{p kh6c
12. Chi
13.
phi kh6c
'
Lqi nhu$n khic(40=31-32)
14. Phen l6i 16 trong c6ng
15. TSng
Quf nly ntrm nay
2
3
4
0l
v.l6
10
ll
5.
ty li€n k6t, li€n doanh
lgi nhu$n k5 to6n trufc thuS(50-30+40)
fNoN
16.
Chi phi thu6
17.
Chi phi thu6 ftvoN hosn l4i
hiQn hanh
chinh 2011
S5
ThuyCt
minh
Mi chiti0u
tii
Quf niy
ntrm
tru0c
5
lty t5 tir rtiu nim
d5n cuiii quf
niy (Nim
sii lny t6
tt
ttdn cuSi quf
oAu ntrm
niy (NIm
nay)
tru0c)
6
7
40,934,553,506
38,206,863,347
82,101,338,286
73,997.4r4,255
40,934,553,506
38,206,863,347
82,101,339,296
73,997,414,255
35,427,790,239
29,150,144,231
70,429,274,742
58,827,379,8s7
5,506,763,267
9,056,719,116
11,672,063,544
15,170,034,398
02
4. Gi5 v6n hang b6n
gQp
Quf-II'n5m
Y.t7
20
2l
v.18
342,902,469
47,585.697
22
v.l9
253,520,564
182,226.054
253,520,564
23
I,51 I,3 r 5,93
1
500,974,625
206,807,046
2s3,762,149
500,974,625
24
v.20
336,031,000
1,284,578,000
I,133,171,038
2,492,805,003
25
v.2t
3,924,862,277
2,454,888,223
6,863,361,078
5,166,144,815
1,335,251,895
5,182,612,536
4,685,872,734
7,464,129,477
30
3l
v.22
r,529,686,198
1,632,388,142
32
v.23
t,752,982,729
1,808,559,457
(223,296,531)
40
(176,171,315)
45
50
51
52
v-15
1,111,955364
5,182,612,536
4,509,10t,419
7,464,129,477
230,237,835
1,295,653,133
1,O79,674,349
r.866,032,369
LQp, Ngdy ..I5.. thdng ..07.. ndm.201l
Ngudi l6p bi6u
(Kf, hO ftn)
d',L-
K6 tom trudng
(K!, hp ftn)
'e
1\
>>*
\H
i6m tl6c
Wi !iplQ4, a a n g a d u1
vi. nlcH
vU
c:g5c tv,: cp cavlco x6.v ngNc Nn{N LrJc vA nlcu vq
Dia chi: Sd ,A::TTBdo SV YN,- NsA
62690712/43 Fax:
Tet: 04
Tyii rre - ilg Hodng eu6c
VtQt -
BAO CAO TAT CHINH
HN
Quf
II
nflm tiri chinh 2011
04 626 90711
nN - nAo cAo LUU cHUyEN
Mt chi
Chi ti6u
,
rrtN r$ - pprr - euf
ti0u
Ttruy6t
minh
k6 tt d0u nlm
-tL cuor quy
oen
Liiy
nlv/Ntrm nnv\
Liiy
k6
tt
tl6u nlm
it6n cu5i quf
nlvfNlm trudc)
I. Luu chuy6n ti6n tri'ho4t tlQng kinh doanh
l.
Tidn thu tir b6n hdng, cung c6p dich vu vd doanh thu kh6c
01
80,157,307,035
86,697,960,326
chi trd cho nguoi cung c6p hang h6a vd dich vg
02
(19,093,49s,s19)
(39.579,832,092
03
(28,01s,413,916)
(39,904,334,080
2. TiAn
3. Tidn chi trd cho
ngudi lao tlQng
4.
Tidn chi trd l6i vay
5.
Ti6n chi nQp
5. Tidn
7.
thurS
thu nhfp doanh nghiQp
thu khdc tir ho4t ttQng kinh doanh
Tidn chi kh6c cho ho4t dQng kinh doanh
tt
,uu chuy6n ti6n thuAn
ho4t ttQng kinh doanh
04
(576,ts1,s26
05
(71,90s,999
06
13,717,601,243
20,937,794,928
07
(22,947,44t,578)
(20,099,745,593
20
23,818,557,265
7,403,775,964
II. Luu chuy6n tidn tir ho4t ilQng tIAu tu
l.TiAn chi d6 mua sim, x6y
dpg TSCD vd c6c tai san ddi han kh6c
Z.Tidn thu tir thanh"ry, nhuqng ban TSCD vd c6c tdi san ddi hqn kh6c
3.Tidn chi cho vay, mua c6c cOng cg ng cria don
{.TiAn thu hdi cho vay, b6n lpi
cic c0ng cg ng cria
5.Ti6n chi diu tu g6p vi5n vdo don
5.Ti6n thu trdi
CAu
dcm
vi kh6c
vi kh6c
lqi nhuan dugc chia
Luu chuy6n ti6n thuin tir hogt tlQng itAu
(10,263,636
22
23
(7,690,300,000
(10,380,000,000
24
100,000,000
700,000,000
tu
a
26
800,000,000
27
477,243,296
30
(6,313,056,704
(9,625,224,150',
\
65,039,486
chuy6n fidn tir ho4t ilQng t]ri chinh
l.Ti6n thu tir ph6t hdnh c6 phitiu, nh{n v6n g6p cria chi sd htu
cic chri sd hiru, mua l3i cd phi€u cria doanh
3l
Z.'l'i€n chi ffi vOn g6p cho
nqhi6n df, nhif hlnh
32
3.Tidn vay ng6n h4n, ddi hqn nhAn duqc
JJ
24,582,592,515
28,478,967,580
34
(39,469,406,646)
(26,97s,970,639]
4.Ti6n chi
tri
ng gdc vay
S.Tidn chi
tri
ng thu€
5. C6
ttc, lqi
nhuAn
tii
chinh
35
tfi tnl cho chri
sd hiru
Luu chuydn ti6n thuAn ttr hogt ilQng
Lrru chuy6n tidn thuAn
trong
li6n vd tuong duong tidn dAu
ki
tii
chlnh
(50 = 20+30+40)
k!
fnfr huong cria thay e6,i t1i gia h6i do6i quy d6i ngoai t€
ti6n
vi tuong lluong tidn cu6i ky (70 = 50+60+61)
Ngrdi l$p bi6u
(Kj, hp ftn)
Afr"e-
36
(1,832,61 1,050)
40
(16,719,425,181)
1,502,996,941
50
786,075,380
(718,451,245)
60
3,695,141,494
6,55 I,159,812
6l
70
Kd todn tru0ng
(Kj, ho tdn)
,
!
/
X
25
tu gOp v6n vAo rlcm vi kh6c
7.Tidn thu l6i cho vay, c6 trlc vd
ttl. Luu
vi kh6c
2l
190,770,801
4,481,216,974
6,023,479,368
TrruYEr MINH BAo cAo rAr cHiNH
Cho
tdi chlnh tsi ngdy 30 thdng 06 ndm 201I
kj,
I.
T6 chrfrc vi ho4t tlQng chfnh
C6ng ty CO phan Cavico Xdy
rlng Nhdn lgc)
thfng 7
ki
li
2OO7
dpg
Nhdn lgc vd Dfch vu (t6n tru6c khi thay d6i ld C6ng ty c6 phAn Cavico Cung
c6ng ty c6 phAn hopt tt$ng theo Gi6y chr?ng nhfn tl5ng
do Sd K6 ho4ch
vi
kf
kinh doanh s6 O1O:O|SZZ 5 ngdy 2
DAu tu thdnh pht5 Hd NOi c6p. Trong qu6 trinh ho4t tlQng Gi6y chfrng nhfn
ttdng lcf kinh doanh tl6 ttugc sria tt6i nhu sau:
Giiiv chrhnq nhAn ddng ld kinh doanh
iliiu chinh
N6i dung
diiu chinh
Ting v6n ttiAu lQ, b6 sung ngdnh nghd kinh
s6 0103018225 ngiry 28 th6ng04 ndm2009
doanh, thay tl6i trg s0 chfnh cria C6ng ty.
Si5
Ting vi5n didu lQ, bi5 sung nginh nghA
OIOZ:OZf43 ngdy 30 th6ng 08 nim 2010
kinh
doanh.
V6n di6u
lQ
vd v5n ph6p tlinh cria C6ng ty ghi tr6n Gi6y chung nh$n tting
kf
kinh doanh ld 25 t'! ddng vd 6 tf
il6ng.
Try sd chinh vd nhd xudng cira C6ng ty d{t t?i t6ng Tda nhd Cavico, L6 5A, T$p th€ b6o sinh vi6n Vi€t Nam,
Ngd Tu6i T16, tludng Hoang Qu6c ViQt, xA Ci5 Nhui5, huyQn
Tir Li6m, Tp HdNOi.
A
C6ng ty ho4t clQng chri y6u trong linh vgc sau:
-
vi
qu6n
Dich W xay
c6ng trinh);
dpg
Cung img
lf
ngu6n lao dQng;
c6ng trinh giao th6ng thriy lgi c6ng nghiQp d6n dung (kh6ng bao gdm dich vu ttrii5t
Dich vp biic xric d6t d6 m6;
Dich vu xey lfip c6c c6ng trinh ttiQn di5n I l0KV;
Ddo tpo hudng nghiQp vd dpy nghA cho ngudi lao tlQng (chi tlugc hopt dQng sau khi co quan
Nhi
nudc
c6 thAm quy6n cho ph6p;
-
Kinh doanh m6y m6c thi6t b!
vi
phu tung m6y khai kho6ng xdy
dpg.
Kinh doanh dlch vg vin phong cho thu6.
c6ns tv con: COxc
ty
- Dla chi t4r sd chinh:
S6,
INHH civrs - tHANc LoNc
Se
- f6p
the 860 SV ViOt Nam
- Ho4t ttqng chfnh cria c6ng ty con:
- Vi5n di6u lp: 6.000.000.000 VNID
- Ty l0
t<6
lgi fch cira c6ng ty m9: 100%
- Quydn biiiu quy6t cria c6ng ty mp: 100%
-
Ng6 Tu6i T16 - ttudng Hoang Qui5c ViQt
-
Ha NOi
II. Ni6n
ttQ k6
todn, don vi ti6n
K! tdi chinh Uit AAu tir ngiy I
tQ srfr
thSng
I
dgng trong k6 todn
vd k6t thirc vdo ngdy 31
thingl2
hdng
k!.
86o c6o tdi chinh vd c6c nghiQp vp k6 to6n ttuqc l{p vd ghi s6 bing ddng ViQt Nam (VND)
III. ChuAn mgc vi
cn6 AQ k6 to6n dp dgng
C6ng ty 6p dpng ch6 dO k6 toan ViQt Nam, rlugc ban hdnh kdm theo Quy6t dlnh s6 l5/2006/eD-BTC ngdy 2003-2006.
HQ
thting chu6n mgc t6 toan ViQt Nam vd c6c quy tlinh v6 sfra d6i, b,5 sung c6 li€n quan cia BQ Tdi chinh.
Hinh thfc
IV.
2.1.
ki5
to6n: Chtmg tir ghi s6
T6m
tit
nhfrng chinh sich k6 todn chri y6u
Co sd hqp nhiit bdo cdo tdi chinh
C6ng ty con ld don vi do C6ng U tr.uc ti6p kiiSm so6t. Sg ki6m so6t t6n tai khi C6ng ty c6 ktr6 neng trgc ti6p hay
gian ti6p chi phl5i chinh s5ch tdi chinh
vi
ho4t ttQng cria c6ng ty con nhim thu
du-q.
c lgi ich tir ho4t tlQng cria c6c
c6ng ty ndy. 86o c6o tai chinh cfra c6c c6ng ty con dugc hqp nh6t vdo b6o c6o tai chinh cia cdng ty tu ngdy c6ng
ty bfu diu kirim so6t di6n ngiy ki5t thric kiiim sodt.
86o c6o tai chinh hqp nh6t bao gdm b6o c6o tai chinh cria c6ng ty vd cta c6ng ty con. C6c b6o c6o
c6ng ty con dugc lQp ctng
kj
tii
chinh cria
k6 toan v6i C6ng ty, 6p dpng chinh s6ch kii toan nh6t qu6n vdi chinh s6ch ki5 to6n
cta c6ng ty.Ci,c brit to6n di6u chinh tlugc l$p v6i b6t k! kh6c biQt ndo trong chinh s6ch kti to6n nhim clim bio
tfnh nhdt qud giiia C6ng ty vi c6ng ty con.
Lqi ich cria c6 d6ng thiilu
si5
trong tdi san thufln cria C6ng ty con hqp nh6t ttugc x6c tlfnh ld chi ti6u ri6ng ti4ch
Y
klr6i phAn v6n chri sd hilu cria c6
lgi ich cria ci5 d6ng thiriu
s5 trong s1r biiSn tlQng
cta ti5ng vtin chri sd htu kii tir ngdy hqp nh6t kinh doanh. C6c phAn l5 tuong rmg v6i phdn vtin cria
s5
wqt
qu6 phAn v6n cta hg trong t6ng vi5n chir s& hiiu cia cdng ty con
tr& khi c6 d6ng thi6u s6 c6 nghia vu rang buQc vd c6 khi ning bn d6p khoan
c6c s5
16
tl6ng thiiSu
cria C6ng
ty
d6.
trir khi hqp nh6t.
Cric giao dich tluqc loqi
Tit ca
cO
ducy. c tinh giim vdo lgi ich
du vd giao dich nQi bQ, k6
ci
c6c khodn l6i hay 15 chua thgc hiQn ph6t sinh tu c6c giao dlch trong
n6i b0 bi lo4i trtr hodn todn khi lfp b6o c6o tai chfnh hqp nhdt.
86o c6o tii chinh
tic
ki5 toran
tluo.
c l4p bdng d6ng ViQt Nam (*V|ID') theo nguy€n tgc gi6g5c
vi
phr) hqp v6i c6c nguy6n
tluqc ch6p nhQn chung tai Viet Nam. C6c nguy€n tic niy bao gdm c6c quy dinh tai c6c Chuin mlrc
f6 toan ViQt Nam HQ thting f6
toren ViQt
Nam vd c6c quy
dM
vA kti torin hiQn hanh t?i Viet Nam. Do 116 bang
chring kh6ng tluo. c l$p cho nhtng ngudi kh6ng tlugc thdng tin vA c6c thri tpc nguy6n
tic vd phuonC phdp k6 to6n
cria Vipt Nam vir hon nta kh6ng nhim mpc tlfch phan rffi tinh hinh tai chinh k6t qui ho4t ilQng kinh doanh vd
luu chuy6n tidn tQ phn hqp v6i c6c nguy6n t6c vd phuongphap k6 to6n duo. c thira nhgn chung d c6c nu6c vi thri
chii nrac ngodi Vi$t Nam.
2.3,
Ap dqng Lugt k6 todn
a. Lwjt Kd
vi cic Chuin mqc k6 todn ViQt Nam
ndn
Trong lc! C6ng ty tl6 tudn thir Lu$t fi5 to6n ban hdnh ngity 17 th6ng 6 ky 2003 vn Ngh! tllnh kdm theo
si5 tZglZOO+fNo-CP ban
hanh ngdy 31 th6ng 5 ky 2004 cria Chinh Phir quy tlinh chi tti5t vd huong d[n thi hdnh
mQt s6 di6u cria LuSt Kt5 todn 6p dgng trong hopt tlQng kinh doanh.
I
b. Chuiin mqc Kii todn ViQt Nam
k| COng ty {15 6p dsng Ch6 dO K6 todn ViQt Nam ban hdnh theo Quyiit tllnh s5 L5/2006/QE-BTC ngdy 20
th6ng 3 k' 2006 vd trong pham vi li6n quan c6c ChuAn mgc K6 to6n ViQt Nam do BO Tni chinh ban hinh vi c6c
Trong
vin ban sria
2.4,
a.
Nguy6n
tic
ghi nh$n ti6n
vi
hiQn
cdc
khoin tuong ttuong tidn
Nguy6n ticx6c ttinh c6c khodn tidn mflt tiAn grli ngdn hdng
Tidn m{t
li
khoin tdn qu} t4i C6ng ty t4i ngdy k6t thric k}
tii
chinh vd c6 sq ki6m kG e6i ctrii5u v6i s6 qu} tiAn
ma.t.
Ti6n gui ng6n hdng ld c6c khoan
gti
tai c6c ng6n hdng ctugc ph6p ho4t ttQng hqp ph6p tgi ViQt Nam vd ttuqc d6i
chi6u sii du v6i c6c ngdn hing ndy t4i ngdy t<6t tnric
b.
k! tdi chinh.
Nguy6n ticxhc tlinh c6c khoin tuong ttuong tiAn
C6c khoin tuong duong tiAn ld c6c khoan dAu tu ngin han kh6ng qu6 3 thang c6
khi nlng chuyrin eOi aE aang
thanh tidn vd kh6ng c6 nhi6u rrii ro trong viQc chuyrin d6i thenh tiAn k6 tu ngdy mua khoin dAu tu tt6 tpi ngdy k6t
thfc lc! tai chinh.
C.
Cic
C6c giao dich
giao dich bAng ngopi tQ
bing c6c don vi tiAn tg kh6c MrlD ph6t sinh trong k|
tuong img t4i ngdy giao dich. C6c khoin mpc
tluo. c
quy d,5i sang VlrlD theo
tgi thdi tti6m cutii
duo.
k'
t1t
tii
c quy tt6i sang M{D theo
sin vh c6ng ng c6 g5c bing c6c tlon v! tidn
f!
gi6 hdi do6i
tQ kh6c
v6i VlrlD
gi6 h6i do6i giao dlch binh qudn h6n thi trudng ngoqi tQ li6n ngAn hdng cdng b6
tei chinh. fdt ca c6c khoin ch6nh l6ch
t5,
gia h5i do6i chua thgc hiQn vd il6 thlrc hiQn
c hach to6n vdo b6o c6o k6t qun ho4t tlQng kinh doanh.
2.5.
C6c khoin
phii thu
phii thu kh6ch hdng tri trudc ngudi brin phdi thu nQi b0 phii thu theo
dlmg vd cric khoan phii thu kh6c tgi thdi tti€m b6o c6o:
C6c khoan
N5u c6 thdi h4n thu n6i no4c thanh torin du6i mQt
tiiSn tt$ k6 hopch
hqp ddng xdy
k!
hopc mQt chu ky san xu6t kinh doanh tlugc phdn
kj
hoflc mQt chu ky san xu6t kinh doanh
lo4i ld tai san ngin h4n;
Niiu c6 thdi h4n thu tr6i hoflc thanh todn tr6n mQt
lopi ld tai san ddi hqn.
2.6.
si5
du
tii
khoan dg phdng dugc tinh vdo chi phi qudn
lj
doanh nghiQp trong
k].
Hing tdn kho
Hang tdn kho bao g6m san pnim aO dang tluo. c tlanh gi6 theo gi6 th6p hon
gita gi6 g6c vi gi6 tr! ttruin c6 th6
thlrc hiQn dugc sau khi lfp d1r phdng cho c6c lo4i hang hu h6ng l5i thdi. Gi6 gi5c hdng tdn kho bao g6m chi phi
mua chi ph{ ch6 biiSn vd c6c chi phi li6n quan tr.uc tirip khdc phAt sinh clii c6 duo. c hang tdn kho & itia di6m
tr4ng th6i hiQn tai. Gi6 tri thuin c6 th6 thlrc hiQn
cric chi phi tiiSp thi
vi
li
vi
gi6 b6n trong qu6 trinh ho4t tl$ng kinh doanh binh thuong tru
phdn ptr5i san phim.
C6ng ty 6p dpng phuong ph6p k6 khai thuong xuy6n tt6 h4ch to6n hdng tdn kho.
Chi phi sin xu6t kinh doanh
rl
/F
ning thu h6i.
Ting hoflc giim
;€
DI
phii thu dugc phin rinh theo gi6 tri u6c tinh c6 th6 thu hdi sau khi fir tli dU phdng c6c khoan phdi thu
kh6 ddi. D1r phdng phii thu kh6 ddi ttuqc lflp dga vdo tt6nh gi6 cia Ban Gi6m di5c vA c6c khoin ng kh6ng c6 khd
'
tt
,lA
C6c khoan
'
I
(S)KD) dd dang cu.ii ty ho4t
ctQng
xdy l6p
duo. c
x6c dinh nhu sau:
dd
dang cul5i k! tung
cdng trinh
Chiphf SXKD
dO
dang dAu kj' tirng
+
c6ng trlnh
Chi phi SXKD
SXKDdddang Gi6v6n ghi nhQn
ph6t sinh trong lcj'timg
_ trong k] cria fung
cdng trlnh
c6ng trinh
Chi phi
Trong d6:
SXKD
Dd dang dAu k9
Chi phi
Gi6 v6n ttrng
c6ngtrinh =
Tii
Tii sin
c5
crcr)
trong
+
"t,.t"t"*trh-"htr.r*
dang ttAu kj (kh6ng bao gdm
thu6
2.7.
Chi phf SXKD ph6t sinh
k!
Doanh thu
"ft
+ trong k! (kh6ngbao gdm
trru6 crcr;
x
ghinh4n
trong
k!
apn hfru hinh
Ai*r hiru hinh ttugc phan 6nh theo nguy6n gi6 trt tli gi6 tr!hao mdn lfiy k6. Khi tei san dugc b6n hay
kh6ng tluo. c sr? dgng niia nguy6n gi6 vi gi6 tri hao mdn lfiy ki5 cria tdi sin duq c loai kh6i tai khoan vd Hi !6 ph6t
san c5
sinh tu vipc thanh
$ tdi sdn dugc h4ch to6n
vho b6o c6o kiit qun ho4t ttQng kinh doanh.
vi
c6c chi phi li6n quan t4rc ti6p di5n viQc tlua tdi stur viro tr4ng th6i vi vi hl s8n sang srl dgng. C6c chi phf phdt sinh
sau khi tai s6n c6 Ainn htu hinh tl6 tlugc dua vio sr? dqng nhu chi phi sria chta bio dudng vd d4i tu thudng dugc
hpch todn vdo hopt tlQng kinh doanh trong k| ph6t sinh chi phi. Trong truong hqp c6 th€ chung minh mQt cSch rd
rang ld c6c chi phi ndy ldm ting lgi ich kinh t6 hrong lai u6c tinh thu ttugc tu viQc sri dgng tii sdn cii ainn nm
hinh wgt qu6 ti6u chuAn ho4t tlQng tlanh gi6 ban diu cria tai san thi c6c chi phi ndy ttugc vi5n h6a lim tlng
Nguy6n gi6 cta
tii
s6n ci5 einn
htu hinh bao g6m gi6 mua cta tai
sdn thuiS nh{p khAu c6c kho6n thuiS trgc thu
nguyOn gi6 cria tai san c6 dlnh hitu hinh.
Kh6u hao tdi san c6 ainn hiiu hinh
duo. c
trich theo phuong phdp kn6u hao ttudrng thdng trong sutit thdi gian hfru
56 tV xtr6u trao
b!
Phuong ti€n v$n tii
M6y m6c vethi6t
rhi6t b! dlng cu quan
2.8
3
3-5
g
3
Tiri sin c6 ainn v6 hinh
Tdi san cii einn vd hinh tlugc ghi nhfln theo chuin mpc k6 toan s5 04-"Tai san
theo Quy6t dinh s5 l4glzool/QD-BTC ngdy 31 th6ng 12 ndm2001
tbng
vi
ci5
Ai*r v6 hinh", ban hanh kdm
Th6ng ru s6 161/2007/TT-BTC ngdy
3l
12 ndm2007 hu6ng d5n thgc hiQn Chu6n myc tr6n.
Phdn mim mdy tinh
Nguy6n gi6 cta phAn m6m m6y tinh
li
toan b0 c6c chi phi md C6ng ty tl6 chi ra tinh
ttiSn
thdi tli€m tlua
phAn
mdm vdo srl dpng. PhAn mAm m6y tinh ttuo. c kh6u hao trong 4 nim.
2.g Chiphf xiy dgng co bin dd dang
dpg co bdn dd dang phin rinh gi6 tri nhd xuong vd m6y m6c thi6t bi chua'tlugc hoan thdnh viQc xdy
dpg vi l6p dflt vi duo. c thC hien theo nguyOn gi6. Chi phi xiy dpg co ban dd dang kh6ng duo. c trich kh6u hao
Chi phi x6y
cho tdi khi c6c
tii
)
)
il
t
tu
dgng u6c tinh cria c6c tai san nhu sau:
Tii sin
=
,3
sdn tl6 hoan thinh vd tlugc dua
vio st dpng.
2.10
Cfc khoin mgc dAu tu
- C6c kho6n dAu tu ngin han
C6c khodn dAu tu ngin h4n bao gdm quyAn sd hfru c6c lopi c6 phii5u, c6ng tr6i, chrlng kho6n ni6m y6t c6 tfnh
thanh khoan cao, c6 th6 aE aang chuy6n d6i thdnh ti6n vd c6 thdi giarr dAu tu dy ki6n kh6ng qu6 mQt ky. Gi6 tri
c6c khoin dAu tu
ngin h4n ndy dugc x6c dinh theo gi6
mua thgc t6.
- C6c khoan ttiu tu ddi hpn
C6c khoin dAu tu ddi h4n vdo ch(mg kho6n, c6ng ty con vd cdng
ldroin lgi nhufn dugc phdn ph6i
ty li6n k6t dugc ghi nhgn theo gi6 glc. Citc
fi lqi nhuAn lu! k6 cta c6c c6ng ty con vi c6ng ty li6n k6t sau ngiry thgc hiQn
cic khoin dAu tu tlugc hpch to6n vio
ki5t qud ho4t rtQng
kinh doanh trong
kj.
Khi thanh lf m$t khoan dAu tu, phdn ch6nh lQch gita gi6 tr! thanh l! vir gi|tri ghi sd dugc hpch to6n vio thu
nhflp ho{c chi phi tai chfnh trong kj'.
2.ll
Chi phf tli vay
Chi phi tli vay g6m l6i ti6n vay ng6n h4n l6i ti6n vay ddi h4n k6
Chi phi di vay tlugc hqch to6n nhu chi phi ph6t sinh hong
li6n quan truc tiiip di5n viQc ttiu tu x6y
2.12
c6c khoan th6u chi.
ngopi tnr c6c khodn duo.c v5n h6a. Chi phi
dpg ho{c san xudt tei sdn dd dang du-o. c tinh vio
(
kinh t5 trong tuong lai do
k!
ci l6i tidn vay tr6n
tli vay
tluo.
tri cira tai sin tl6
c viin h6a khi c6ng ty chic chin thu ttugc
st dqng tdi sin tl6 vd chi phi di vay c6 thti x6c tlinh tlugc
Chi phi chd phAn bd vir chi phi trd trutrc
gi6
lgi fch
mQt c6ch tl6ng tin cgy.
dli hln
Chi phi chd phdn b6 tluqc trinh bdy d khoin mgc chi phi
tri
trudc ngln hgn ho[c chi phi hd trudc
t6 toan. C6c khoan mgc ndy tlugc phdn b6 trong thoi gian tri trudc cria chi phi
thdi gian md lqi ich kinh tii dU ki6n dugc t4o ra.
bang c6n e6i
Cric lopi chi phi sau ddy dugc hach totin viro chi phi trd trudc dni han d6 phdn b6
vio
dii h4n h6n
ho4c trong khoang
ki5t qud hopt tlQng kinh
doanh trong khoing thoi gian tir 2 tt6n 5 ndm.
- Chi phf tldo t4o
2.13
Cic khofrn phii
tri
ngudri
bfn
C6c khodn phdi trn ngudi b6n bao g6m c5c khoin phdi hn cho nhd cung c6p tdi sin vgt tu hang h6a dlch vp...
dugc theo d6i chi ti6t cho ttmg d6i tuqng phdi tr6. Trong truong hgp vQt tu hdng h6a dich 4r tla nh{n nhmg d6n
cur5i tcy
v6n chua c6 h6a elon thi kti toan sri dsng gi6 t4m tinh d6 ghi s6
chua c6 h6a tlon
niy.
tri gi6 cdc khoan phii trd vd hdng nhfp
Sau tl6 kti torin thyc hipn ttiAu chinh theo gi6 thlrc t6 khi de c6 h6a don.
C6c khoan chi6t.kh6u thanh to6n gidm gi6 hang bdn cria ngudi brin tlugc h4ch to6n tuong ung v6i khoan phdi hn
c6 li6n quan tt6 ghi
giim sii nq phii trd ph6t sinh ban dAu.
2.14 tlu6 thu nh$p doanh nghiQp
Thuti ttru nhflp doanh nghipp trong b6o c6o k6t qui hopt tlQng kinh doanh cta lcy tai chinh bao gdm thuti thu nhflp
phii trd trong lcj.
Thu6 thu nhQp doanh nghiQp hiQn hanh th6 hiQn s6 ttrui5 phdi nQp trong
vdo ngdy tctit ttrUc
k'
k] tdi chinh theo thui5 su6t duo. c 6p dung
tai chinh vd b6t ky brit todn di6u chinh Otii vOi sti ttrui5 phni
nQp cria
lcj,rru6c.
Thu6 ttru nh$p doanh nghiQp hodn lqi dus. c x6c nhfn theo phucmg ph6p ghi nq phdi traffen bang cdn ai5i ti5 toren
dya h6n si5 ch€nh lQch tam thdi
gita cs sd tinh
thuiS cria
tii san vd c6ng ng v6i gi6 tri s6 s6ch cta c6c khoan mgc
phii tri duo. c x6c ttinh theo thui5 su6t
ndy. Tdi sin thui5 thu nh{p hodn l4i vd thu.i thu nhip doanh nghiQp hodn l4i
dg kii5n sE 6p dgng trong n6m tdi chinh md
nh$p hoSn lai phni
tri
tii
sin thu6 thu nhdp doanlr nghiOp hodn l4i dugc thu h6i hay thu6 thu
dga tr6n mric thu6 su6t c6 hiQu lgc vdo ngiy k6t thirc n5m
tii
chinh.
Tdi san thu6 thu nh$p hodn lai dugc ghi nhfn cho c6c khodn ch6nh l6ch t4m thdi ttugc khdu tru vdo s6
thu6
16
chua srl dpng trong ph4m vi chfc chin c6 ctir lgi r:hufn tfnh thui5 trong tuong lai it6 sir dqng cric khoan ch€nh IQch
t4m thdi ttugc kh6u trir
Gi6
mfc
hi ghi sti cria tdi
ch6c chin c6
2.15
vi
sd
tinh thu6 chua sri dqng tt6.
16
sdn thu6 thu nh$p hodn lpi tluqc xem x6t vdo ngdy t<6t ttrric ndm tdi chinh
tlt lgi nhu{n
vi
tlugc
giim
d6n
tinh thu6 cho phdp sr} dsng mQt phAn ho{c todn bQ tdi san thu6 thu nhfp hodn l4i.
Ngudn v6n chri s& hfru
- Ghi nhfln c6 tuc
Ciic c6 ttrc ttbcho c6c c6 phiiiu uu itdi ph6i hodn hi clugc ghi nh$n ld m6t khoin nq phii
C6c ci5 h?c kh6c tlugc ghi nh$n
li
nq phii trd hong
Lgi nhufln sau thu6 thu nh$p doanh nghipp c6
duyQt vd sau
khi ttd trfch
tftc dugc c6ng b6
- Nguy€n
ft
lQp cdc
qul
thi5
k|
tri
tr€n co sd ddn tich.
cd tr?c ttuo. c c6ng bt5.
duqc chia cho cdc c6 d6ng sau khi tlugc HQi ddng qudn tri ph6
dU phdng theo Didu lg C6ng ty vd c6c quy tlinh cria ph6p lugt ViQt Nam. C6
phan lgi'nhu$n chua phdn ph6i dtra tr6n
ff
l0 sd hiiu
hc,rp
ph6p cia hlng ed ding,
tic trfch lfp c6c qu! tri lqi nhufn sau thu6
fich
C'c qu!
tlucy. c
2.16
Ghi nh$n doanh
lSp cp thiS theo ngh! quy6t dugc Dai hQi tt6ng cd tt6ng th6ng qua.
thu
.
:
!
Doanh thu duo. c ghi nh$n khi C6ng ty c6 khn ning nhfln dugc c6c
chic chin. C6c didu kiQn ghi nhdn cu thii sau tl6y ctng phii
tlucr.
lgi ich kinh tti c6 th6 x6c
c tl6p ung trudc khi ghi nh$n doanh
c6ch
thu:
;
'l
I
- Doanh thu bdn hang
Doanh thu b6n hdng ttuoc ghi nh$n khi phAn l6n
chuy6n sang ngudi
nii ro vd lgi ich gin li6n vdi quy€n sd hiiu hdng h6a dfl
dugc
mua.
- Doanh thu cung c6p dich
;
4r
Khi c6 th6 x6c ttlnh tluqc ki5t qud hqp ddng
mQt c6ch
chic ch6n doanh thu
sE
dugc ehi nhin dga vdo mrlc tlg
hoan thdnh c6ng viQc.
N6u kh6ng thii x6c ttinh
ttu-o.
th6 ttru h6i euqc c6c chi phi
- Tidn Hi ban quydn c6
ttc
c ki5t qud hqp ddng mQt c6ch ch6c chin, doanh thu
sE
chi tlugc ghi nhgn d mr?c c6
rti rluqc ghi nhfn.
vd lgi nhugn dugc chia
TiAn Hi ti6n ban quy6n c6 tuc vd lgi nhu$n dugc chia
tluo.
c ghi nhQn khi C6ng ty c6 khi ning thu
ducr.
c lgi ich
kinh t6 tu cdc giao dlch tuong img vd doanh thu dugc x6c tlinh nrong ei5i ctric chin. TiAn Hi
ttlc
vi lqi nhufln dugc
chia dugc ghi nhfn khi c6 tl6ng tlugc quy6n nhQn c6 tuc hoic c6c b6n tham gia g6p v5n
tlugc quyAn nh$n lqi nhufn tu viQc g6p v6n.
2.17
IIgp tldng xiy dqng
Doanh thu cria hqp d6ng xdy
(r)
(iD
dpg
bao g6m:
Doanh thu ban ddu duo. c ghi trong hqp .tdng; vd
C6c khoin tiing gi6m lrtri thgc hiQn hqp d6ng c6c khodn ti6n thudng vd c6c khoan thanh to6n kh6c n6u
c6c khoan ndy c6
(
khi ndng ldm thay e6i
aoantr thu vd c6 thi! x6c ttinh tluqc mQt c6ch ttring tin cgy.
Doanh thu cria hqp d6ng xdy
ct
dugc x6c tlinh bing gi6 tr! hqp
l!
clila c6c
khoin ttd thu ho{c
sd thu
dugc. Cdn
x6c dinh doanh thu tir hgp ttdng xdy dgng ln kh6i luqng c6ng viQc hodn thanh theo c6ng trinh ho{c h4ng
di3
mpc c6ng trinh
du-o. c
dpg
vi
tton gi6 hqp ddng m6i nhdt dugc duyQt. Xh6i lugng cdng viQc hodn thinh la khdi lugng tl6
chri dAu tu ho{c tlai diQn chri dAu tu x6c nhfln th6ng qua Bi6n bin nghiQm thu kh5i luqng xdy l6p hodn
thinh hofc Bang tiSng hqp gi6 tr! thanh todn khtii luqng xdy l6p hodn thdnh ho{c Bing tdng hqp kh5i lugng xdy
l6p hodn thdnh v.v...
Chi phi cria ho-p d6ng xdy
(i)
(ii)
dpg
bao gdm:
Chi phi li6n quan tryc ti6p d6n tung hqp ddng;
Chi phf chung li€n quan tt6n hopt ilQng c:ira c6c hqp d6ng
@ao gdm
(iii)
ci chi phi tli vay n6u th6a
c6 thti ph6n b6 cho ttrng hqp d6ng cU th0
mdn c6c di6u kiQn chi phi tli vay dugc v5n h6a theo quy tlinh);
C6c chi phi kh6c c6 thiS thu lai tu kh6ch hdng theo c6c didu kho6n cria hqp ddng.
Ghi nhSn doanh thu vd chi phi cfia hqp d6ng xdy
(i)
Hqp ddng xdy dung quy
thgc hipn hqp ddng xdy dyng
vi
vi
duo. c
dpg:
duo. c
thanh toAn theo gi6
tri khSi luqng thlrc hiQn khi k6t qui
x6c tlinh mQt c6ch ttring tin c$y vd tlugc kh6ch hing x5c nh{n thi doanh thu
chi phi li6n quan d6n hgrp d6ng ilugc ghi nhin tuong ung v6i phAn c6ng viQc ttd hodn thanh tlugc kh6ch hdng
xdc nh{n trong
(ii)
k}.
Khi k6t qui thlrc
hiQn hqp ddng xdy
dpg
khdng th6 u6c tinh mQt c6ch d6ng tin cfy thi doanh thu chi
c ghi nhfn tusng img v6i chi phi cria hgp ddng dd ph6t sinh mi vipc hodn fi6
cia hqp tl6ng chi tlugc ghi nh{n ld chi phi trong k} khi c6c chi phi niy
2.18
tuong etii ctr6c cUn. Ctri ptri
ph6t sinh.
Cdc b6n liGn quan
Cric b€n duo. c coi
li
li€n quan
ni5u
m$t b6n c6 khi ndng ki6m so6t ho{c c6 inh hu&ng tt5ng k€ A6i vCi bdn kia
trong viQc ra quyiit tlinh vd c6c chinh sfch tai chinh
2.19
116
li
vi
ho4t clQng.
Cdc sg kiQn phdt sinh sau ngiy k6t thric ni6n dQ k6 torfln
C6c qr kipn ph6t sinh sau ngdy kh6a sO t6 toan md cung cdp th6m thdng tin vA tinh hinh tdi chinh cria cdng ty tpi
t6 toan ("c6c sy ki6n tti6u chinh") tlugc phan 6nh tr6n b6o c6o tii chinh. C6c su kiQn ph6t sinh sau
ngiy I'rtr6a s6 k6 toAn kh6ng phii ld c6c sg kiQn didu chinh dugc trinh bdy tr6n thuy6t minh b6o crio tii chinh n6u
ngdy k:h6a s6
trgng y6u.
2.20
C6c chi ti6u ngoii bing cAn A5i t6 toen
C6c chi ti6u ngoii bdng cdn diSi k6 to6n, nhu ilugc
2.21
S6
tii
finh bny
chinh ndy.
au ning kh6ng
C6c khoin mpc hay s6 du dugc quy
2.22
MOt
siS
chinh
h c6
si5
du b6ng kh6ng.
Phin to4i lgi
tai khoin trong b6o c6o tai chinh
k!
ndy.
kj
tru6c
tluo.
c phdn lo4i l4i cho phn hqp v6i sg trinh bdy cta b6o c6o tai
cOuo
w cd
tuuvE t'tttttu
1
otyuo uuAu 4rc vA plcu vu
aAo cAo rAt cniun ouf il uAn zott.
puAu cnwco xAv
Ti6n
NQi dung
Ti€n m[t
Tiin gui ngdn hdng
Ti6n dane chuy6n
30.06.2011
--
31.12.2010
3,037,203,924
l,l4g,lo7 ,o4g
1,444,012,950
2,546,034,446
@
@{
Diu tu ngin h4n
NQi dung
Cho vay cdng ty C6 phAn Cavico Xdy d1mg Ciu
Cho vay Duong Thi Ngqc
Cho vay NzuvEn Nsoc
Tt
him
30.06.2011
24,865,838,506
1,404,022,362
500,000,000
372,000,000
27,141,960,969
31.12.2010
17,27
5,539,506
1,404,022,362
500,000,000
551,000,000
19,730,560,969
* Cdc khoin cho vay tl6i vrfi c6ng ty C6 phAn Cavico DiQn lgc vd tai nguy6n, c6ng ty C6 phAn Cavico XAy
dgng Ciu him tlugc 6p dung l6i sudt cho vay bing 15i sudt cho vay cria Ngdn hang No vd PTNT tai timg thoi
di6m. Phuong thr?c thu hdi nq ld c6c c6ng ty thanh todn bing tiAn hoflc d5i trL c6ng no.
* Cdc khodn cho vay e6i voi CBNV Duong Thi Nggc, Nguy6n Ngqc Tri c6 ldi sudt cho vay b[ng (0%) kh6ng.
voi phuong thric thu trdi c6ng nq li thanh tofn bing ti6n hofc trir dAn vio luong vi c6c l*rodn thu nh{p khdc.
Phii thu khdc
=
NQi dung
Phdi thu c6ng ty TNHH Cavico Vi€t Nam
Phii thu cric c6 nhdn kfi6c
30.06.2011
31.t2.2010
4,881,626,719
4,687,621,896
3,946,507,094
L,577,253,833
6;218,905,922
269,295,933
I
,n
c
iHi
:l
-iTF6Fd'57?F----T73AJo-8.s3e-'
Iling
tdn kho
NOi dune
Hang dang tli tludng
Nguy€n liQu, vft liQu
C6ng cu, dung cU
Chi phi san xudt kinh doanh dd dang
Algieria
- Dlr dn Bu6n lanp
- Dtt dn
- DU dn S6ng Bqc
- Du dn S6ng Tranh 2
-
D{ dn Cdu S6ng Bung 4
30.06.2011
31,12.2010
220,814,700
98,395,500
1,154,3 10,943
778,I20,460
910,340y'29
23,507,121,221
1,066,569,915
4,197,779,i56
I,725,051,340
6.r 36.257.783
2,081,207,165
15,573,787,139
18,102,071,229
1,2i2,016,453
1,232,016,453
778,486,933
408,810,3s4
428,669,079
H4tg h6a
27,960,362,984
26,221,256,271
4,3gg,ggg
2g,g07,g4g,gt7
5 Tii sin ngfn h4n kh6c
NOi dung
,
Tii sin thi€u chd xri lf
T4mimg
Cic ktoan lg? cugc, kI qu9 ngin h4n
Tdi srin ngin han kh6c
30.06.2011
5,000,000
31.12.2010
1,064,166,376
2,142,252,695
303,990,403
381,154,449
W-\W
1{
cduo w cd pnAu cnwco xAy DVNG uuAu tqc vA olcu vtJ
Huvf MNn aAo cAo ril culun auf il uAi/t zott.
Vay
vi
nq ngfn h4n
NOi dung
Vay ngin h4n ngdn hing o
- NH
-
No&PINT CN Hodng Quiic Vi\t
Vay ngln h4n C6ng ty TNIIH CMS Thdng Long("*)
- NH
-
26,431,983,555
25,859,962,642
25,859,962,642
1,878,000,000
dii h4n d6n han tri /.)
No&PINT CN Hodng Qudc
31.12.2010
23,947.232.555
2,484,7s1,000
NH No&PTNT CN Long Bi6n
VayA.{g
30.06.2011
ViQt
NH TMCP Seabank
453,395,000
754,355,500
228,643,000
224,752.000
304,855,500
449,500,000
iA-z3J6-53ffi-TF,jfffrFflET
11C6i
e 6 thArs; thdi hil tre nq cho I
nhfln ng li 6 thdng. Lai $i5t vay duo. c 6p dUng theo ldi su6t cho vay tlugc cdng bti cta ngdn hdng t4i tirng
thoi di6m vay (c6 tti6u chinh l6i su6g. Cdc khoiin vay ngin h4n dugc bio drim bing tin chdp vi b6o ldnh.
e'l Cdc khorln vay trung han cria c6ng ty t4i cic ngdn hang c6 thoi gian vay ld 36 th6ng, kj nri nq giSc h 3
thilndl kj, hi nq; Tii san tlim bio clfia chc k*roin vay ndy ld tai sin tlugc hinh thanh tu v6n vay.
1*'*1Cdc khotur vay etii voi C6ng ty TNHH CMS Th[ng Long - C6ng ty con sd htu 100% v6n diAu lp ttuqo
thgc hi-6n vdi Hi su6t bing}%.
Chi phi phii
tri
NQi dung
Chi phi ldi vay
Phf b6o ldnh ngdn hang trich trudc (*)
Chi phi sria chta l6n TSCD
Chi phi ttriu php trfch trudc
- C6ng ty cd phin Cavico Di€n tuc vd tdi nguyAn
Chi phi phni M khdc
30.06.20il
31.12.2010
830,168,553
3,086,793,773
3,086,793,773
8,495.535,896
el Trich tru6c phi bno ldnh thgc hiQn hqp d6ng vd phi b6o ldnh tam rmg hSp cl6ng dU rin S6ng B4c nlm 2010
-s@TF-"#3#-s'q$
Phii tri, phii nQp khfc
NQi dung
Tdi sin thi€u chd xri g
Bio hi6m xd h6i
Bio hi6m y ti5
Bdo hidmthdt nghi€p
-
30.06.2011
429,370,23L
663,725,592
19,476,715
31.12.2010
577,455,115
272,263,793
8,142,832
Kinhphi c6ng dodn
Phii ti khdc
134,033,963
2,54t,067,430
95,401,508
2,122,215,411
3,794,816r763
3,0671335,917
9 Vay vi nq diri h4n
NOidung
Vayngdn
-
,
hen*n
NH Nc&PI'Al'()N .{Ioing
- NII Tirf{:P Seabank
Qu
l}ing l}a
Phai ha ddi han nhd srrng cdpt)
- Phdi trd ddi hqn $ng t7' Cp {l*vitr-t l}i{n lw* vit rdi ng4,{t1
O.N
- PhAi it'a tlAi h$n cdng fi,; TNl.ll.l {:MS Tkfitg Lons
(*) C6c
khortn vay trung
th{ngll kj' tri nq;
1'1Phdi trn
dii
han
n+n
31.12.2010
!52,4)2,1At)
366,059,167
228,635,500
t 37,422,667
i
5,946,194,234
t.251,54,1,579
--j-F"0-39/-0r----o.flffi
gT"la
r--
cria cdc lhoan vay niy li tii sin duo. c hinh thinh tu vi5n vay.
cung c6p bao gdm cric khoan gifi lai chd b6o hanh,quyi5t todn cria c6c c6ng ty S6ng
B4c (Cavico Di6n lUc
vitdi
37,122,667
4,69 I ,645,,55 5
Tii sin tl6m bio
nhi
30.06.2011
289,845,167
nguy6n), Nghi Son (CMS Thdng Long)
^2
c0N6
Ty cA aHAN cAv,co xAy DVNG unAu tvc vA olcn vU
rnuvE ttnuu eAo cAo ril cufNu auf il uAtvt zott.
10 Chi phf tri truri'c ngin
h4n
S6 du itAu
Cdng cg, dUng cU
Chi phi ld;ivay,
11 Tdi
sen c6 dinn
TIng trong
ki
Giim trong
97,526,801
bio l6nh ngin hing
Chi phi dich v9 hd tru6c
Phin mAm quin
Ici
ki _
65,730,830
249,050,791
S6 au cu6i try
31,795,971
249,050,791
704,536,186 964,770,955
1,135,335,392
433,971,749
802,062,997
1,201,066,222
7l4,gl g,5l1
I'i
hiiu hinh
Mdy
m6c,
bi
thi6t
1,113,921,746
Phuong tiQn,
v4n
tii
Thi6t bi,
d+ng cU quin
If
T6ns cOns
Nguy6n gi6
22,219,309,610
s6 au aAu ky
Tdng trong
kj'
3,971,761,699
583,595,579
26,6',74,666,999
720,lgg,797
720,199,797
720,199,797
720,199,797
- Muamoi
-
-
-
Xdy damg,Ilp itdt
"Diiu
ma
chuydn
Tdngkhdc
Gidmtongk|
-
Thanh lj', nhuqng bdn
2,481,396,539 204,045,000
2,481,396,538 204,045,000
13,232,454
2,698,673,992
13,232,454
2,698,673,992
Chuydn sang BDS itiu ttr
- Diiuchuydn
-
Gidmkhdc
s6 au cu6i
ty
20,459,112,969
3,667,716,699
570363,125
24,696,192,693
Khdu hao liiy k6
du eiu
ty
4,177,993,609
997,249,654
312,917,529
5,488,150,791
kj'
2,540,897,529
370,699,003
97,020,135
3,008,606,667
Giimtongk!
L,324,279,292
142,637,645
16,973,099
1,493,790,036
-
I,324,279,292
142,637,645
16,873,099
5,394,601,945
1,225301,012
Sr5
T6ng hong
Thanh lit, nhuo. ng bdn
1,483,790,036
Ckty4n sang BDS etiu tu
Gidmkhdc
Phdn loai
lai
s6 au cu6i t
393,064,565
7,012,967,422
Gii tr! cdn l4i
si5 du
tliu lci
s6 ou cu6i
ry
18,041,326,002 2,974,512,M5 270,679,050
15,063,511,024 2,442,415,697
177,298,560
21,186,516,097
t7,693,225,271
^2
rv cO pttAu cawco xAy DVNG unAu
cOuo
rnuvErvtfftu sAo cAorAt cnfun
12 Tii
sen c6 dintr v6
aui il
ulcvA olcn vU
zolt.
ruAi/t
hinh
Phin m6m
mriy tinh
T6ng cfng
49,000,000
49,000,000
49,000,000
49,000,000
s6 du dAu k!
8,312,506
8,312,506
T[ng trong k]'
6,r51,385
6,151,385
14,463,991
14,463,991
40,68',1,494
40.6t7.494
34,536,109
34,536,109
euy6n sii
dgng ddt
Thuong hiQu
Nguy6n giri
s5 du dAu k|
Ting trong kj,
Gidm trong lcj'
r...
^t. ou cuor Ky
so
Khdu hao liiy k6
Gidm trone lci'
s6 au cuSi
Gi6
tri
ty
cdn lgi
sd au eAu ki
t...
^t. ou cuor
Ky
so
13 Chi phi xfiy dlmg co bin
dO dang
Ei6u chinh TSCD
theo ph6 duyQt
56
tii san cti ainn
Sria chta tii san cti ttnh
Mua sim
auaiu
ti
Ting trong
ki
quy6t toin hoin
thirnh
56 du cu6i
295,399,797
424,800,000
1,256,345,000
793,862,042
720,199,797
2,050,207,042
ki
960,945,203
369,062,042
1,330,007,245
14 Diu tu dii h4n khdc
NQi
dung
Ghi
chni
219,110
Diuki
phiiiu C6ng ty CP Cavico
Khoing sin vi C6ng nghi€p
(Md chtng khodn - CMI)
Ci5
H}.I)(
Giim
^ ,(..
nghiQp
itAu
tu
2,191,100,000
80,000
.
800,000,000
139.110 1.391.100.000
139,110 1,391,100,000
chrring khodn
Gi6 thi rudng t4i ngdy 30.06.2011
C6 philiu C6ng ty CP Cavico
Khorlng sdn vi Cdng
(Md chfing khodn - CMI)
tri
Tdng
uuor Ky
Trich t$p dg phdng giim gi6 tliu tu
Gi6
56 tuqrng
HNX
7,000
vND/lcP
Gi6 tri ddu tu tldnh gi6lai
973,770,000
lai
(417,330,000)
Ch6nh l€chtldnh ei6
,)
)
c1uo rv cd pnAu cewco xAy DVNG unAtt tvcvA DlcH vtJ
rnuvE tvnnn aAo cAo rN cnluu ouf u uAm zott.
15
Thu6
vi cic khorin phii nQp Nhi nufc
56
du
tliu ki
Thuii GTGT ttuqc khdu tru
rhud
eTcr diuvdo
3,355,862,080
trong
-
vi
ThuiS gi6
crlc
khoin phii
nQp
ttru
t'
4,528,692,918 3,325,903,868
4,528,692,918 3,325,903,868
4,4981734,706
hi gia tnng phni n$p
nhip doanh
20,265,442
20,265,442
3,001,268,746
L,079,674,349
1,650,261,249
660,852,939
4,671,795,437
1,769,511,988
nghiQp
!..
lhue mu nn4p ca illan
rnu6
cu6i
Nhi nutfc
Thuii xudt nhfp knAu
thuii
kI
s6 Au
trong
4,498,734,706
3,355,862,080
Thu6
Giim
kI
Ting
thic
Thu6 sid
4,080,943,095
628,922,941
1,682,191,247
28,984,700
28,984,700
657,907,641
5,783,399,784
tri sia tinq
C6ng ty nQp thu6 gi6 tri gia t6ng theo phuong ph6p I'rtr6u trir. Thu6 sudt thuii GTGT cho t&ng dich vU nhu sau:
Dich vu
hue suat
Doanh thu x6y l6p
**
Dich vu cho thu6 miy m6c, tni6t Ui
t0%
Brin vdt tu
l0o/o
xudt Lfidu ho
Thu6 thu
I
0%
dQng
"(
nhip doanh nshiGn hi6n hinh
C6ng ty ngp mu6 ttru nn4p doanh nghi-6p vcri mtc thui5 su6t 25%
/
tr}nlqi nhuan chiu thuti.
I
Thud thu nhQp doanh nghi.Cp hi€n hdnh
thuii thu nhflp doanh
nghiQp hi€n hdnh phni trn duo. c xdc tlinh dUa tr6n thu nhaajp chiu thui5 cua ndm hi€n tei.
Thu nhflp chi.u thu6 kh6c voi thu nhfp tlugc b6o c6o h€n 86o c6o kiit qun ho4t tl$ng kinh danh vi thu nhfp chiu
thu6 ffirOng bao giim c6c khodn mr,rc thu nhdp chju thuii hay chi phi ttuo. c kh6u trir cho mgc tlich tinh thu6 trong
c6c
nim L:hic vi cfing lhdng bao g6m
c6c khoin mgc kh6ng
tlich thui5. thuii thu nhgp doanh nghiQp hign hdnh phii
ngdv k6t thric
tri
phii chiu thui5 hay kh6ng dugc 1fi6u fft cho mgc
cria C6ng ty tlugc
tffi
theo thuii sudt dd ban hanh d6n
kj ki' to6n nam'
Tir
.I6n
Lqi nhu$n/(16) tnuin trudc thu6
Cdc khoin didu chinh
ting(giim) lgi nhuin{5)
Lgi nhufln(l5) ai6u chinh trufc thu6
0r.04.2011 Tir 01.04.2010
30.06.2011
.I6n 30.06.2010
1,111,955,365
5,182,612,536
(191,004,025)
920,951340
5,182,612,536
Thu nh$p chlu thu6 utfc tinh nim hiQn hinh
920,951340
5,192,612,536
thu6 thu nh$p doanh
230237,835
1,295,653,134
3,8i0,205,260
3,126,522,013
L6 kj' (nam) trudc chuy6n sang
nChiep phdi trd udc tinh
Thu6 thu nh$p doanh nghiQp
DiEu chinh ttruii
nnN
phii tri diu k!
trfch thi6u/(thta) lcj'tru6c
tri trone ki'
Thu6 thu nhip doanh nshiOp phii tri cu6i N
(71,905,999)
Thu6 thu nh0p doanh nshiOp tl6
4,080,943,095
4,350,269,149
cAuo
n c6 pnAu cawco xAv oyne
rnuvE ntNn aAo cAo
ril
cufuH
unAN LVcvA olcu
vy
out tt uAto zott.
16 Doanh thu
NOi dung
Ooa
Doanh thu tu hqp ttdng x6y dlmg
Doanh thu b6n vft tu, hing h6a
Doanh thu cho thu6 mriy m6c thi6t bi, vin phdng
Doanh tbu hoat dQng kh6c
Tir 01.04.2011
Tir 01.04.2010
iI6n 30.06.2011
18,l2g,9g2,67g
it6n 30.06.2010
32,478,861,357
3,221,599,393
1,799,470,105
716,932,502
19,264,022,770
1,594,553,799
1,955,994,270
-r0p-34-ffi
50d.-d,ud6F6-53z7
17 Gir[ vdn
Tt 01.04.2011
d6n 30.06.2011
14,173,982,513
18,253,508,434
1,504,'176,702
1,495,522,590
NQi dung
Gi5
Gi6
Gi6
Gi6
v6n fi hSp d6ng xdy dpg
vtin brin vgt tu, hang h6a
vi5n cho thud mriy m6c thii5t bi,
viin hoet tlOng khdc
18 Doanh thu hogt ilQng
tii
vin phdng
-qght0p
tl6n 30.06.2010
32,479,961,357
3,221,599,393
1,789,4'.10,105
716,932,502
@
-?d6-.s-65ffi
chfnh
NOi
{une
Liii ti6n gui ngdn hang
Ldi cho vay tdi chinh
Ldi ch€nh lech ri gi6 rld thyc hiQn
Ldi ch€nh lQch t! gi6 chua thUc hi€n
I.di chfm thanh todn
Lei bdn chfmg khorin
C6 ttlc n[m 2010 tlugc chia cria Cty CP Cavico Khoring sdn
Tir 01.04.2010
Tir 01.04.2011
d6n 30.06.2011
12,788,444
Tir 01.04.2010
il6n 30.06.2010
47,585,697
l(
/,
191,0M,025
vi
)
cdng
@re
139,1 10,000
19 Chi phi tiri chfnh
Tir 01.04.2011
NQi dung
.I6n 30.06.2011
Tir 01.04.2010
d6n 30.06.2010
2s3,520,s64
t82,226,054
253,520,564
192,226,054
Chiiit ttr6u thanh torin, hi b6n hang tra cham
L6 do thanh lf c6c khoan ttiu tu ngin h4n, ddi han
L6 b6n ngo4i tQ
L5 ch6nh lQch t! gi6 ttd thsc hiQn
L6 ch6nh lQch t1i gi6 chua thgc hi6n
Du phdng ginm gi6 cdc khoin ddu tu ngin han, dii h4n
Chiphitii chinhkhic
c1ue w cd pnAn cewco xAy DVNG unAu tqc vA olcn vrJ
ruuvE ttnuu aAo cAo rAt cnluu auf t uAtu zott.
20
Chi phi qurin
$
bdn hing
NOi dung
Luong nhdn vi6n b6n hang
Chi phi dfch vu mua ngoii
Chi phi kh6u hao
Chi phi c6ng cp, dung cu
Thu6, phi vi lQ phi
Chi phi d1r phdng rui ro c6c khoin ttAu tu tdi chinh
Chi phi khic
21 Chi phi quin $ doanh nghiQp
NQi dung
Luorg nhdn vi€n b6n hing
Chi phi dich vu mua ngorii
Chi phf lrtrAu hao
Chi phi c6ng cp, dgng cu
I .,
r nue, pnl va tg pnr
Chi phi ds phdng rui ro khoin tlAu tu chring kfiorin CMI (IINX)
Chi phi kh6c
Ttr 01.04.2011
Tir 01.04.2010
ddn 30.06.2011
il6n 30.06.2010
336,031,000
871,735,000
412,943,000
-33i"0-3T"0-o-d'-----tFAFF;dd0'
@
Tir 01.04.2011
Tnr 01.04.2010
it6n 30.06.2011
d6n 30.06.2010
915,496,000
781,566,739
199,604,769
916,975,654
1,067,926,644
339,693,960
71,352,301
673,865,173
417,330,000
437,728,545
97,706,',126
91,922,0'.17
485,591,913
2,454,888,223
22 Thunh$pkh6c
NOi dung
Tir 01.04.2011
Tir 01.04.2010
tt6n 30.06.2011
tl6n 30.06.2010
/,,
//
Thanh l)t tAi san c5 Ainn - ti6n
Cho thu6 tni6t ti cdc ttor vi thdnh vi€n
Thu do thanh lj vit tu, brin phi5 fiQu
Xti $ ch€nh lQch c6ng ng vd tai sin
Bno hirSmb6i thudng thigt hai 6 t6 tai nan
r,528,M5,455
Thunhfp kh6c
23 Chiphikhic
Tir 01.04.2011
d6n 30.06.2011
L,679,640,287
Xt $ ch€nh lQch c6ng no vd tai sin
Chi phi thu€ thiiit bi
Gi6 S cdn lai cria tai san b! tai n4n
Chi phi kh6c
Ttr 01.04.2010
tt6n 30.06.2010
cdue w cd puAu cnwco xAv oguo uuAN LVcvA plcn vU
ruuvE tuNu aAo cAo rAt cufun aut il uAN, zott.
Zl
V|n chri s& hiiu
24.1 Tinh hinh
bi6n d6ne nsudn v6n chri sit hilu trons nim nhu sau
Phit sinh
trong
T6ng cQng
ki
s6 au ot.ot.zoto
r
t
15,000,000,000
ang von ffong nam
Cdc qu! tld dugc trich l$p tu lqi nhuin d6 l4i qua cdc nim
- Qu! iliu tu phdt tri6n
- Qui d( phdng tdi chinh
Lqi nhuan trong nim
Thanh todn ciS tuc n[m 2009
658,983,815
10,000,000,000
15,000,000,000
658,983,815
391,905,047
391,905,047
267.078.768
267.078.768
9,714,820,476
(2,500,000,000)
9,',114,920,476
(2,500,000,000)
(313,850,657)
(3t3,850,657)
_32S52J53J34_
Trich
- Qui
- Qu!
lip c6c qu! tu lqi
ttiu ttt phdt tridn
dE
nhuQn dii t4i nam ZOIO
,
a.,
- 2010
T4m img c6 tuc nlm
M phu cdp hQi tl6ng quin tri
Chi phi ph4t ch{m n$p thui5 fNCW cria L6 Thi Bich Nggc
Trich ldp quV khen m"*e,phri" tqt tt tqt rh".a" de td
s5 au
rt
Chi ti6t v6n
V6n
485,741,023
phdng tdi chinh
Lqi nhuin tong lcj'
Chi
971,482,046
485,741,023
3,430,027,070
(2,320,461,050)
(444,000,000)
(1,650,000)
(388,592,819)
01.01.20r1 d6n 30.06.2011
cht
sO
hfru
phAn
C6ng ty CP Cavico Xdy DVng Ciu hdm
ci5
PhqmMinhPhilc
Hd Vdn Choang
Nguydn Vdn Phi
Nguydn E*c Phong
Kim Nggc Nhdn
Ddo Tiih Duong
Ddo Ngec Quii
Drong Nggc Trudng
Dinh Thi Thtb
Nguydn Thi Hoa
Yfr Th! DuyAn
NSrryAn Thi Qu)nh Trang
Thi
Trin Thi Khuong
Phqm Ydn
Phqm VdnLuy
Phqm Vdn Tilng
Nsydn Thi Thity LO
Trin 7h! Thanh Hd
Bd van rnd
Phqm Vdn Si
)
tnrong rnlLuyen
Willem Stuive
Cdc cd d6ns khdc
1,630,465,861
877,646,070
752,819,791
3,430,027,070
(2,320,461,050)
(444,000,000)
(1,650,000)
(388,592,819)
_32,835J?!J35_
t .l
-.r
von co pnan
thudtng
25,000,000,000
3,16s,000,000
1,548,430,000
310,000,000
I 17,340,000
377,870,000
s69.730.000
2,067,730,000
189,150,000
123.190.000
78,000,000
1,r62,000,000
I,t
10,000,000
1.095,000,000
1,085,000,000
1,069,930,000
908,330,000
905.670.000
890,000,000
888,000,000
717,630,000
682,340,000
537,000.000
90,000,000
5,312,660,000
_25J0!J00J00_
V6n c6 phAn
uu llii
,j
I
I
I'
)'4
n cd pnAu cewco xAv
ovl.te nuAN LVc vA olcu vtJ
ruuvE tilNn aAo cAo rAt cnluu oui tt uAto zott.
cflno
24.3
Tinh hinh bi6n il6ns v6n c6 nhAn trone nim nhu sau
Tir 01.01.2011 Ttr 01.01.2010
NQi dung
L
-,:.
tl6n
I
25,000,000,000
-l
Ky
von co pnan oau
Vi5n c6 phAn tdng trong
d6n
30.06.2011
30.06.2010
10,000,000,000
lc!
Viin cii phAn giim trong kj'
___2!,999,999{9q.
C6 tuc.
loi
_191q9J99,q00.
2,320,461,050
nhuAn dd tam chia
2,500,000,000
24.4 'C6 nhi6u
Tir 01.01.2011 Tir 01.01.2010 il6n
NQi dung
d6n
56 luqng c6 phi6u dene ky phdt hanh
Sii luqrig c,3 phi6u da bd ra c6ng chring
Cii phiiiu thudng
^:
C6
,..!
phi6u
s6luqng
phik
^:
C6
phi6u uu ildi
co
l,ooo,ooo
2,500,000
1,000,000
2,s00,000
1,000,000
10,000
10,000
c6 phi6u mua l4i
Cd
^:
C6
,.1
M€nh sr6 c6 phitiu (ttdng/c6 phi6u).
24.5 Lii
30.06.2010
2,500,000
w ildi
thtrdng
,,i
phi6u tu ildi
56 luqng c6 phi6u dang luu hdnh
Cti phiiiu thudng
,
30.06.2011
,l
l
i
bin tr6n c6 nhi6u
n
Ttr 01.01.2011
Tir 01.01.2010 rl6n
d6n 30.06.2011
30.06.2010
- Lqi nhuan/tl,6l thuan trongkj'
- Ci5 tuc chia cho c6 ph6n uu ttli
88r,717,529
5,598,097,108
Lgi nhu$n/[L6l ttruAn chia cho c6 d6ng pn6 tndng
88t,717,529
5,599,097,108
2,5oo,oo0
l,ooo,ooo
2,500,000
1,000,000
NQi dung
Lgi nhaQn/[Lil pna, bd cho cd
aAng pttO thAng
Sd lM. ng c6 phi6u phd th6ng binh qudn trong ndm
- Sli luqng ci5 phiiiu tliu nEm
- Sti luqmg cd phiiiu binh qudn ph6t hinh trong ndm
- 56 luqng c6 phitiu binh quin mua l4i tong nim
56 traong c6 phi6u binh
quin trong nlm
Lf,i ca bin tr0n c6 phi6u
5,598
:l
c1uo w c6 pnAu cawco xAy DVNG runArit tyc vA olcu
HuvE MNn aAo cAoril cnlun ouf tt uAu zott.
Giao dich
vi
s6 du
vfi cic b6n li6n quan
25.1 Trong kjt, ctic giao dlch
B6n ri6n
vu
trgry ydu vtii ctic
quan
M6i quan
bAn li6n quan nhw sau:
hQ
NQi dung giao
Phi quan
c6ng ty cp cavico
a*e
ia"rra-
X6y
c6ng ty
thdnh
:t:"
Yt.ne
th6ng cavico
lf {r
C6ng ty CP Cavico DiPn
fuc vi Tdi nguy6n
C6ng ty CP Cavico ViQt
Nam
thSng Cavico
hqp
tr,i6iui
c6 tuc
Cho vay ngdn h4n
Doanh thu b6n hang
Doanh thu cho thu6
thi6t bi, cho thud VP
Chi phi thAu phu
C6ngtythanh Ldichgmthanhto6n
vi6n trong
th6ng
Cty CP Cavico C6ng
nghiEp vn dich vu GTS)
6n
Doanh thu tu
chi phi thu6 m6vm6c'
Tri tam ime
C6ng ty thdnh
vi€n trong h0
dich
hQ
Cavico
tnl$
:t:n
Yc.nu
tnong uavlco
cSns
tr
Phi qudn lf
{r
6n
S6ne Bac
Doanh thu cho thu€
thiiSt bi, cho tbu6 vP
,ff31:31:i3ll .Il3l3i:lil3
(696,654,000)
233,806,364
(2,492,805,003)
6,'726,300,863
(l8o'ooo'ooo)
(5l3,5o0,ooo)
(987,soo,ooo)
7,590,300,000
7,430,000,000
4,754,112,694
l,'789,470,105
4,184,352,216
474,940,000
(15,315,132,885) (5,567,938,255)
148,750,000
(436,517,038)
194,757,846
C6ng ty brin hang cho c6c b6n li6n quan theo mric gi6 ni€m yiit h6n thi truong. C6ng ty mua hang tu cic b€n
li€n quan theo mric giri tr6n thi truong ttugc chi6t ktrdu tuy theo !fiiSi hqng hang mua vd m6i quan hQ gita c6c
b6n.
25.2 Tgi ngity Tn 01,01.2011 il6n 30,06.2011, Sd dv cdng ng phdi thu, phdi trd vdi ctic bAn fi6n quan nhu sau:
BGn li6n
ouan
M6i ouan h6
30.06.2011
3r.12.2010
Phdithu khdch hdns
dtmg Cdu
hAm
vi6n tong
C6ng ty CP Cavico DiQn
lgc
vi Tii
h€
"."^"qt|1y
ffi:J8:il:
nguy€n
C6ng ty CP Cavico Xdy
t[ong Cauco
c.6ng tY th1{
c6ne
o vi6n trong hQ
c6ng ty cP cavico
nghiQp vi DV K! thu4t
C6ng ty CP Cavico Xdy
{mgthtyttiQn
han
Brin hang, cho thu6
,hietbi
::T1.1y
trTc.ne B6n hang, cho thue
Y:n
4mgHatdng
Phdi thu ngin
thi6t bi
cho thu6 vrn phdng
2,645,550,025
824,927,539
9,069,031,189
28,000,000
28,000,000
296,691,368
108,659,847
300,318,940
300,318,940
thiing Cavico
:.:l--?-ly
B6n hturg, cho thu6
C6ng ty thinh
vi6n tong
th6ng Cavico
Cho vayngin h4n
ffilJHil: thietbi
Phdi thu khdc
C6ng ty CP Cavico Eign
luc vd Tdi nguy6n
hQ
4,981,626,719
3,946,507,084
-a
couo w cO puAn cwtco xAv ovuo uuAu tqtc vA plcn vlt
ruuvE tuntn aAo cAo ril culun auf n uAnt zott.
c6ng ty TNHH Cavico vie,
' ^" ::iq'vth?lh
vi€n trong hQ
Nam
Cho vay ngin h4n
4,687,627,896
6,2t8.905,922
Cho vayngin hqn
1,404,022,362
1,404,022,362
th6ng Cavico
C6ng ty CP Cavico Xdy
dsrng Cdu him
C6ng ty CP Cavico Di€n
$c vi Tii nguy6n
C6ng ty thinh
hQ
vi6n trong
th5ng Cavico
C6ng ty thdnh
vi€n trong
thSng Cavico
Cho vay ngin h4n
::Ttlly
phr quan
hQ
24,865,838,506
17,275,539,506
Phdi trd ngudi bdn
C6ng ty CP Cavico
dung Cduhim
Xiy
C6ng ty CP Cavico DiQn
lgc vd Tii nguy6n
c6ng tv rNHH cavico
Nam
rf ds
rin
ffilJ::il:
a,gieria
Cdng ty thdnh
vi6n
th6ng Cavico
Chi phi thAuphu
tonghQ
"to :;:-t,Tr?H
tu.rgc"ii."
phi quan
g
806,846,610
3,557,269,207
(2,246,004,230)
c6c dp dn
606,650,166
1,090,781,168
Sii du c6c lfiodn phdi thu, phii trri tai thoi rfiem cu6,i k! kh6ng can bao ddrn" c6 l5i hoic khdng c6 lii vi s€
tlugc thanh torin blng tiAn m[t hoflc bt trir cdng nq gifia cdc b6n li€n quan.
Diin ngdy 30 thring 06 n6m 201l, Cdng ty chua hich l{p Udt cri m6t khoan 4r phdng ng phii thu kh6 ddi ndo
li6n quan tt6n s5 ti6n c6c b6n li€n quan cdn ng C6ng ty.
PhO
chuAn brlo c6o
tii
chinh
86o c6o tai chfnh tai ngdy 30 thring 06 nnm 2011 cho k| kd torin k6t thric cirng ngdy dugc ph6 chudn ttri ph6t
hanh vdo ngdy 25 thring 07 nim 2011.
thdng 07 ndn 201
X6 to:in tru0ng
d'/r-
iha5"
ltllc0yc
cdenAru
a'/
nV
* I\ xavsjruchlHir'r
u;
cAvrco
3\vi\ffi
/.'\
*
r
'./ S
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