Báo cáo tài chính hợp nhất năm 2013 (đã kiểm toán) - Tổng Công ty cổ phần Xây lắp Dầu khí Việt Nam

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Deloitte

TONG CONG TY CO PHAN XAY LAP DAU 1(111
VIET NAM

(7'hanh Pgp tai nu'ac COng hew Xa hOi Chu nghia Viet Nam)

BAO CAO TAI CHINH HOT NHAT
DA BOK KIEM TOAN
Cho nam tai chinh ket thtic
ngay 31 thing 12 tam 2013


TONG CONG TY CO PHAN XAY LAP DAU Kill VItT NAM
Tang 25, Oa nha C.E.O, du ng Pham Hang, huy4 Tir Liem
Thanh ph6 Ha N0i, CHXHCN V* Nam

MI.JC LUC
NO! DUNG

TRANG

BAO CAO CUA BAN TONG GIAM DOC

1- 2

BAO CAO DIEM TOAN DOC LAP

3

BANG CAN DOI Id TOAN HOP NHAT

6 9

-

5

-

BAO CAO 'CET QUA HOAT DONG IUNH DOANH HOP NHAT

10

BAO CAO LUU CHUYEN TIEN Tt HOP NEAT

1 1 - 12

THUYET MINH BAO CAO TAI CHINH HOP NHAT

13

-

58

TONG CONG TY CO PHAN XAY LAP DAU KHi VIET NAM
Tang 25, tea nha C.E.O, direng Pham Hung, huyan Tir Liam
Thanh pha Ha Ni,
a CHXHCN Viet Nam

BAO CAO CUA BAN TONG GIAM DOC
Ban Tang Giam doc Tang C6ng ty Co phan Xay lap Dau khi Viet Nam (goi tit la "Tang Ong ty") de trinh bao cao

nay ding vai bao cao tai chinh hop nhat dm Tang Ong ty cho nam tai chinh kat thac ngay 31 thang 12 nam 2013.
HOI BONG QUAN TRI VA BAN TONG GIAM DOC
Cac thanh vien cua Hai clang Quail tri va Ban Tang Giam doc Tang Ong ty da diau hanh Tang Cong ty trong nam
va clan ngay lap bao cao nay gam:
1161 dons (Nan tri
Ong Trinh Xuan Thanh

Chu tich (mien nhiem ngdy 19 thang 5 nam 2013)

Ong Bni Ngoc Thing

Chu tich (b6 nhiem ngay 19 thang 5 nam 2013)

Ong Vu Dim Than

Uy vien (mien nhiem ngdy 01 thang 01 nam 2013)

Ong Tran Minh Ngoc

Uy vien (b6 nhiem ngdy 01 thang 01 nam 2013)

Ong Nguyen Ngoc Q14,

Uy vien (mien nhiem ngay 19 thang 5 nam 2013)

Ong Nguyen Huy Ilea

Uy vier'

Ba Nguyen Viet Nga

U y vien (mien nhiem ngay 19 thang

Ong Bni Ngoc Hung

Uy vien (ba nhiem ngay 19 thang 5 nam 2013)

Ba Nguyen Thi Thu Htrerng

Uy vien (ba nhiem ngay 19 thang 5 nam 2013)

5 nam 2013)

Ban Tone Clam doc

Ong Vu Dfrc Thuan

Tang Giam doc (mien nhiem ngay 01 thang 01 nam 2013)

Ong Tran Minh Ngoc

Tang Giam doc (ba nhiem ngay 01 thang 01 nam 2013)

Ong Nguyen Trung Tri

PhO Tang Giam doc

Ong Nguyen Duyen Hai

Pho Tang Giam doc

Ong Nguyen Van Dang

PhO Tang Giam doc

Ong Tnrong Quac Dimg

PhO Tang Giam doc (mien nhiem ngay 01 thang 02 nam 2013)

Ong Nguyen Anh Minh

PhO Tang Giam doc

Ong Bui Tien Thanh

PhO Tang Giam doc

Ong Bui Ngoc Hung

PhO Tang Giam doc

Ong Trail Quac Hoan

PhO Tang Giam dOc (ba nhiem ngay 20 thang 5 nam 2013)

TRACH NHIEM CUA BAN TONG GIAM DOC

Ban Tang Giam doc Tang Cling ty co trach nhiem lap bao cao tai chinh hop rill& phan anh met cach trung thirc va
hop 157 tinh hinh tai chinh cling nhu IC& qua hoat d'Ong kinh doanh va tinh hinh luu chuyen tien to cda Tang Cong ty
trong nam, phi' hop vii chuan muc ke toan, the do ke toan doanh nghiep Viet Nam va cac quy dinh phap 1S, co lien
quan den viec lap va trinh bay bao cao tai chinh. Trong viec lap bao cao tai chinh hop nhat nay, Ban Tang Giam d6c
&roc yeu cau phai:

1


TONG LONG TY CO PHAN XAY LAP DAU KHI VIET NAM
Tang 25, Oa nha C.E.O, Lang Pham Hang, huyen Tu Liem
Thad 06 Ha NOi, CHXHCN Viet Nam

BAO CAO CUA BAN TONG GIAM DOC (Tiep theo)

TRACH NHIEM CUA BAN TONG GIAM DOC (Tih theo)

•
•
•
•
•

Lua chon cac chinh sach ke toan thich hop va ap dung cac chinh sach dO mot cach nhat quan;

Dua ra cac xet doan va trac tinh mot cach hop ly va than tong;
Neu ro cac nguyen tac ice toan thich hop co &roc man thu hay khong, co nhang ap dung sai Lech tong yeti can
&rot ding b6 va giai thich trong bao cao tai chinh hop nhat hay khong;
Lap bao cao tai chinh hop nhat tren co so. boat citing lien tuc trir tnrOng hop khong the cho rang TOng Ong ty
se tier, tuc boat dOng kinh doanh; va
Thiet ice va thuc hien he thong kiem soat not bo mot cach hiru hieu cho muc dich lap va trinh bay bao cao tai
chinh hop nhat hop ljt nham han the rid ro va gian lan.

Ban Tang Giam dac Tang C6ng ty chiu trach nhiem dam bao rang s6 k'6 toan dugc ghi chep mot cach phu hop de
phan anh mot each hop 1y tinh hinh tai chinh cua Tang Using ty a bat kS , th6i diem lido va dam bao rang bao cao tai
chinh hop nhat tuan thu chuan muc ke toan, the dO Ice toan doanh nghiep Viet Nam va cac quy dinh phap 13"/ co lien
quan den viec lap va trinh bay bao cao tai chinh. Ban Tang Gam dac cling chiu trach nhiem dam bao an toan cho
tai san cua Tang Cong ty va thue hien cac bien phap thich hgp
ngan chan va phat hien cac hanh vi gian Ian va sai
pham khac.

a

Ban Tang Giam dac xac nhan rang Tang Cong ty da tuan thu cac yeu eau neu tren tong viec lap bao cao tai chinh
hgp nhat.

Th

en cho Ban Tang Giam

dacV

TONG
CONG TY CO PHAN 6
* XAY LAP DAU

1- VIET
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Ngiry 31 Mang 3 ncim 2014

2


Deloitte

Citing ty TNHH Deloitte Vi0t Nam
Tang 12A, Toa nha Vinaconex
34 Lang Ha, Quen Deng Da
Ha Nei, Viet Nam
Tel +844 6288 3568
Fax: +844 6288 5678
www.deloitte.com/vn

40C16 /VNIA-HN-BC

:

BAO CAO TEEM TOAN DOC LAP
Kinh

Cac Co Wing

HOi dong Quin tri va Ban TOng Giam dOe
Tong Cong ty CO phAn Xay lap Dau khi WO Nam
Chung fen da ki6m toan bao cao tai chinh hop nhat kern theo cua TOng Cong ty Co phAn Xay lap Dau kid Viet Nam
(goi tat la "TOng C8ng ty") dugc 1ap ngay 31 thang 3 nam 2014, tir trang 6 an trang 58, bao gom Bang can di 1(6
toan hop nhat tai ngay 31 thang 12 nam 2013, Bao cao kAt qui hoat Ong kinh doanh hgp nhAt, Bao cao lint chuyen
tien to hop nhat cho nam tai chinh lc& tInic ding ngay va Ban thuy6t minh bao cao tai chinh hop nhit chung la
"bap cao tai chinh hgp 'than.
Thick nhiem ctia Ban Tong Gidm &tic

Ban Timg Giam doe Timg Cling ty chiu trach nhiem ve viec lap va trinh bay trung thuc va hop 15, bao cao tai chinh
hgp nhat cua TOng Gang ty theo chuan muc ke toan, the di) lie toan doanh nghiep Viet Nam va cac quy dinh phap
ly co lien quan den viec lap va trinh bay bao cao tai chinh va chiu trach nhiem ve kiem sok nOi bo ma Ban Tong
Giam doc xac dinh la can thiet de darn bao cho viec lap va trinh bay bao cao tai chinh hop nhat khong có sai sot
trong y6u do gian tan hoac nham
Mich nhiem ctia Mem loan vien

Trach nhiem cua citing Vol la dua ray kien ve bao cao tai chinh hgp nhat dua tren ket qua cia , cuOc kiem toan.
Ching toi da tien hanh ki6m toan theo chuan muc kiem toan Viet Nam. Cac chuan muc nayyeu cau chimg VIM tuan
thu chuan muc va cac quy dinh ve dao dim nghe nghiep, lap ke hoach va thuc hien cuoc kiem toan de dat dugc su
dam bao hop 1S/ ve viec lieu bao cao tai chinh hgp nhat cua Tiing C6ng ty co con sai sot trong yeu hay khong.

Cong viec kiem toan bao gom thuc hien cac thu tic nham thu thap cac bang ching kiem toan ve cac se-) liou va
thuyet minh tren bao cao tai chinh hop nhat. Cac thu tic kiem toan dugc ltra chon dua tren xet Joan can kiem toan
vien, bao gom danh gia rii ro co sai sot trong yen trong bao cao tai chinh hop nhat do gian 18n hoac nham fan. Khi
thuc hien danh gia cac rii ro nay, kiem toan vien da xem xet kiem sok not b0 cia Tong Cong ty lien quan den viec
lap va trinh bay bao cao tai chink hop nhat trung thuc, hop 1y nham thiet ke cac thu tot ki6m toan phi hgp vai firth
hinh thuc t6, tuy nhien khong nham muc dich dua ray kien ve hieu qua cia kiem soat nOi b0 cua TOng Cong ty.
Cling viec kiem toan cling bao g6m danh gia tinh thich hop cia cac chinh sach ke toan dugc ap dung va firth hgp ly
cua cac &it tinh ke toan cia Ban Timg Giam doe cling nhu danh gia viec trinh bay tong the bao cao tai chinh hop
nhat.

Chang toi tin Wong rang cac bang ching kiem toan ma ching toi
cho y kien kiem toan ngoai trir cia ching toi.
Co so' ctia

y kiin kiem loan

da thu thap dugc la day di va thich hop lam ca s6

ngogi Irk

S6 du ding ng phai thu khach hang, tra Oink cho ngtr6i ban, phai tra nguiri ban va ngu6i mua tra tien truck tai th6i
diem 31 thang 12 nam 2013 bao gam so du cong ng cia Cong ty CO phan Xay lap Dau khi Ha NOi, C8ng ty CO
phan Thi cong Co giccri va Lap may Dau khi va Cong ty CO phan Dan to Xay lap Dan khi Thanh H6a (cac cong ty
con dm T6ng Cong ty) chtra dugc xac nhan, doi chieu vii s6 tier Ian luoi la khoang 125 tj , VND, 226 tS, VND, 363
ty VND va 168 tS7VND. Ching toi khong the thu thap dugc cac thu xac nhb, bien ban d6i chi& cong ng cling nhu
thuc hien cac thi tic kiem toan thay the de xac nhan tinh hien hitu, day di va gia tri cia cac khohn phai thu khach
hang, tra truck cho ngtari ban, phai tra ngu&i ban va nguiri mua tra tien truck nay. Do do, chimg fed kW:Mg the xac
dinh lieu co can thiet phai di6u chinh cac so liOu nay hay khong.

a

Ten Deloitte duct dung
chi mat hoac nhiau thanh vien cua Deloitte Touche Tohmatsu Limited,
mat cong ty TNHH co try ser tai Anh, va mang
cac hang thanh vien m6i thanh vien la mat
to chirc dOc lap ye mat phap ly. Vui long xem tai website www.deloitte.com/about de biet them
thOng tin chi tiet ye co, ceu phap ly caa Deloitte Touche Tohmatsu Limited va cac h5ng thanh vien.
-

3


Deloitte
BAO CAO KIEM TOAN DOC LAP (Ti6p theo)
P kiln kiim loan ngogi frit

Theo y kiln cua chtIng tot, ngoai trir anh huang dm van de dtrgc nett trong doan "Ca so cua y kiln kiem toan ngoai
trir", bao cao tai chinh hop nhit da phan bit trong thgc va hop ly , ten cac khia canh tong yeu, firth hinh tat chinh
cua T6ng Cong ty tai ngay 31 thang 12 nam 2013, cong nhu ket qua hoat (Icing kinh doanh va tinh hinh luu chuyen
tien to cho nam tai chinh ket thuc ding ngay, phi' hop WA chin muc ke toan, the de ke toan doanh nghiep Viet
Nam va cac quy Binh phap ly c6 lien quan den viec lap va trinh bay bao cao tai chinh.
Van d'e can nhan manh

Chung toi luu y ngoai doc den Thuyet minh so 14 phan Thuyet minh bio cao tai chinh hop nhat, chi phi xay dung
co ban der dang tai ngay 31 thing 12 nam 2013 bao gom khoang 101,8 tS, VND la gia tri xay dung ca ban der dang
dm du an Khu ding nghiep Dich vu Dan khi Soai R4p Tien Giang va khoLg 21,8 tS, VND la gia tri xay dung co.
-

bandergu157haNiScm.Tndeth lapbocihn aty,duKhingep
Dich vu Dan khi Soai Rap - Tien Giang dang trong qua trinh dirng thuc hien va de nghi cac cap c6 tham guy& phe

duyet
Tap down DL khi Viet Nam (PVN) nhan lai du an tir TOng Cong ty, du an 157 ha Nghi San da bi thu hOi
Giay chfing nhan Dan hr va dang trong qua trinh thuc hien cac thu tuc thanh ly du an theo quy dinh caa phap luat.

a

Chting toi luu y ngirtri doc den Thuyet minh so 38 phap Thuyet minh bao cao tai chinh hop nhat, TOng C8ng ty cam
kOt bao lanh thanh toan cho cac to chuc cho vay mot khoan tien bang gia tri thu bao lanh cong von toan bO cac nghia
vu tra lai , lai phat va cac nghia vu tai chinh khac phat sinh (neu c6) ngay sau khi nhan ducic van ban yeu cao clan
tien kem ho scr chimg minh Ben &roc bao lanh da kh8ng thuc hien hoc thuc hien khong dung, kh8ng day dii nghia
vp tra no (neu c6) cho to chtic cho vay. Trong nam 2013, Tong Cong ty da du phang nghia vu no phai tra lien quan
den nghia vu bao lanh neu ten va ghi nhan vao chi phi tai chinh tren bao cao ket qua boat dOng kinh doanh hop
nhat trong nam la khoang 216,9 tj, VND (lay ke den ngay 31 thang 12 nam 2013 la khoang 252,7 tS, VND). TOng
Cong ty van dang dam phan von cac to chirc cho vay ve viec gia han thtri gian tea no va thin gian bao lanh cfmg nhu
dang lam viec veri cac ding ty duoc bao lanh de gal chap cac thu bao lanh.
Chimg toi luu y ngutri doc den Thuyet minh so 39 phap Thuyet mirth bao cao tai chinh hop nhat, TOng Cong ty da
14 hop deg xay dung cong trinh Nha may Nhi'et dien Yang Ang 1 veri Ring Cong ty Lap may Viet Nam theo Hop
dOng so 280909/LILAMA-PVC voi tong gia tri ton gei la khoang 1.322 tS, VND va hop dOng xay lap ton goi v6i
Citing ty CO phan Hera dau va Nhien lieu Sinh hoc Dau khi
xay dung Nha may san xuat Ethanol nhien lieu sinh
hoc khu \Ty phia BL vdi gia tri la 50.098.000 USD. Do di thay doi ve thiet ke va din gia, Ttmg Cong ty clang de
nghi PVN xem xet dieu chinh gia tri phat sinh chua luo!mg het dm cac du an nay.

a

Chung toi luu y ngutri doc den Thuyet mirth so 40 phan Thuyet minh bao cao tai chinh hop nhat, TOng Citing ty
clang trong qua trinh tai co, cau.

4

Deloitte
BAO CAO KIEM TOAN DQC 1,4P (Tiep theo)

ran d'e can nhan with (TiEp theo)
Chung t8i luu y ngtr6i doc den Thuydt minh se 2 pilau Thuydt minh bao cao tai chinh hop nhat, bao cdo tai chinh
hop nhat kern theo dtrgc lap ten co sO hog ding lien tuc. Trong nam, 11) sau thud cna c6 (long cua Cong ty me phat
sinh vii s6 tien la khoang 1.622,7 t9 VND tai ngay 31 thang 12 nam 2013 vai s6 tin la khoang 3.075,1
t9 VND), du ng vay ngan hang qua han tai ngay 31 thang 12 !lam 2013 la khoang 1.473,4 t9 VND (bao gem 40,7 t9
VND vay ngan han Ngan hang Thuang mai Co phan Sai Gan - Ha N8i da bi ngan hang khau trir tin de thu hei nq
nhu trinh bay tai Thuyet minh se 21), du ng cac lchoan vay do 'Peng C8ng ty bao lanh qua han la khoang 612,6 t9
VND va tong no' phai tra ngdn han vugt qua tai san ngdn han khoang 1.337,5 ty VND. Cdc 41 nay anh huang

a

tai kha nang thanh toan cua T6ng COng ty trong 12 thang tai. K6 hoach dm Ban T6ng Giam dew lien quan d6n van

de

nay &roc trinh bay trong Thuyet minh so 2. Bao ea° tai chinh hop nhat kern theo chua bao gOm bat kY dieu

A

chinh nao CO the co phat sinh tir six kien khong chic chin nay.
)"( kien kiem toan ngoai trir cua chOng toi kh6ng bi anh hiring bai cac van de

an nhan manh neu tren.

Pham Qujrnh Hoa
Kiem toan vien

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li
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1.4

Chung than Bang 14 hanh nghe kiem toan
s6 0910-2013-001-1

'-'.4

-

VO Mk Nguyen
Phe Tong Giam dtic
Chirng nhan clang ky hanh nghe kiem toan

so 0764-2013-001-1

Thay mkt vd dgi din chi
CONG TY TNHH DELOITTE VIET NAM
Ngay 31 thang 3 nam 2014
Ha Noi, CHXHCN Viet Nam

5

\
1,4

TONG CONG TY CO PHAN XAY LAP DAU KHi VIET NAM
Bac) cao tai chinh hop nhAt
Tang 25, Oa nha C.E.O, den Pham Hang, huyen Tit Liem
Cho nam tai chinh lc& th6c ngay 31 thang 12 nam 2013
Thanh ph6 Ha N6i, CHXHCN Viet Nam

BANG CAN DOI Kt TORN HOP NHAT
Tai ngay 31 (hang 12 dam 2013
MAU S6 B 01-DN/HN
Don vi: VND
TAI SAN

Ma Thuytt
so minh

A. TAI SAN NGAN HAN

100

(100=110+120+130+140+150)
I. Tit!' va cac khan tuvng dirong tilt!

110

5

31/12/2013

31/12/2012

11.132.937.708.810

12.590.793.663.243

1.597.774.161.145

736.104.188.896

1.TiC'n

111

1.001.328.605.228

290.546.717.388

2. Cac khoan Wang ducmg tien

112

596.445.555.917

445.557.471.508

47.219.783.066

229.958.611.401

121

93.883.700.394

234.443.310.442

129

(46.663.917.328)

(4.484.699.041)

130

4.016.937.252.604

5.851.095.253.417

131

1.308.381.956.461

1.457.790.545.893

2.896.497.620.343

3.630.009.636.207

72.612.816.918

73.814.646.949

1.035.431.491.085

1.152.850.745.134

(1.295.986.632.203)

(463.370.320.766)

4.061.556.650.224

3.696.766.552.687

141

4.324.494.566.723

3.696.906.946.750

149

(262.937.916.499)

(140.394.063)

150

1.409.449.861.771

2.076.869.056.842

151

15.654.056.743

33.850.136.527

IL Cfic khoin diu tur tai chinh ngin han

120

I. Diu tir ngan han

2. Du phong giam gia dau to ngan han
III. Cic khofin phai thu ngin han
1. Phai thu khach hang
2. Tra bulk cho ngueri ban
3. Phai thu theo tien do ke hoach hop deng xay dung
4. Cac khoan phai thu khac
5. Du phOng phai thu ngan han kho doi

132

6

7

134
135

8

139
140

IV. Hang ton kho

1. Hang ten kho
2. Du phong giant gia hang ten kho
V. Tai san ngin han khic

9

1. Chi phi hi bulk ngan han
2. Thud gia tri gia tang dugc khau trir
3. Thue va cac khoan khac phai thu Nha nu&

152

23

178.332.557.045

153.208.469.502

154

23

38.202.087.041

56.017.072.769

4. Tai san ngan han khac

158

10

1.177.261.160.942

1.833.793.378.044

Cac thuy't minh tie trang 13 djn trang 58 la mot b0 phan hop thanh ctia bao cow) tai chinh hop nil&
6


TONG CONG TY CO PHAN XAY LAP DAU 1{1-11 VIET NAM
Bio cao tai chinh Illyp nhAt
Tang 25, Oa nha C.E.O, dutng Pham Hung, huyen Tir Liem
Cho nam tai chinh lc& thtic ngay 31 thang 12 nam 2013
Thanh ph6 Ha N0i, CHXHCN Viet Nam

BANG CAN DOI KE TORN HOP NHAT (Titp theo)
Tai ngay 31 ailing 12 nam 2013

MAU SO B 01-DN/HN
Dan vi: VND
Mi Thuyet
so minh

TAI SAN

31/12/2013

31/12/2012

B. TAI SAN Mil HAN
(200=210+220+240+250+260+269)

200

5.382.721.717.473

6.363.221.846.040

I. Cic khoin phai thu dai han

210
211
218

199.209.684.765

5355.983.869

194.474.919.028
4.734.765.737

5.355.983.869

220

3.536.229.669.018

4.421.762.625.614

1.977.050.125.597

1.844.055.025.533

1.Phai thu dai han cua khach hang
2. Phai thu dai han khac
H. Tai sin co dinh
1. Tai san ca dinh hiru hinh

221

- Nguyen gia

222

2.594.056.202.976

2.365.463.914.759

- Gia tri hao mon lily k'j

223

(617.006.077.379)

(521.408.889.226)

2. Tai san co dinh thue tai chinh

224

79.105.428.626

128.244.640.233

- Nguyen gici

225

109.377.743.918

161.684.209.984

- Gia tri hao mon lay kJ

226

(30.272.315.292)

(33.439.569.751)

3. Tai san ca dinh vo hinh

227

403.719.647.537

507.696.600.672

- Nguyen gia

228

416.805.226.402

515.536.920.919

- Gia tri hao mon lily ke

229

(13.085.578.865)

(7.840.320.247)

4. Chi phi xay dung ca ban da clang

230

14

1.076.354.467.258

1.941.766.359.176

240

15

220.037.687.980

232.386.316.102

111. Bit di)ng san dill tif

11

12

13

- Nguyen gia

241

231.435.776.768

239.969.599.047

- Gia tri hao mon ltly ka

242

(11.398.088.788)

(7.583.282.945)

250

906.802.609.305

1.066.032.370.840

291.704.720.527

317.803.654.870

13.801.292.000

13.801.292.000

829.456.824.273

894.392.506.093

IV. Cic khoan dau tir tai chinh (Jai han
1. Diu tir vao cong ty con

251

16

2. D'Au tir vao ding ty lien kat

252

17

3. Gap van lien doanh

253

4. DAu to dai han khac

258

5. Du phong giam gia dAu to tai chinh dal han

259

(228.160.227.495)

(159.965.082.123)

260

482.918.122.881

593.968.963.016

V. Tai san dai han khac

18

1. Chi phi tra truac dal han

261

328.782.736.227

398.369.337.346

2. Tai san thu thu nhAp hoan lai

262

43.430.508.514

87.355.050.399

3. Tai san dai han khac

268

110.704.878.140

108.244.575.271

37.523.943.524

43.715.586.599

16.515.659.426.283

18.954.015.509.283

VI. Loi th" thirong mai

269

TONG CONG TAI SAN (270=100+200)

270

19

20

Cac thuye't minh tir trang 13 cle'n trang 58 la mat bca phan hop thanh czia boo cow tai chinh hop nheit

7


TONG CONG TY CO PHAN XAY LAP DAU KHi VIET NAM
Tang 25, Oa nha C.E.O, tiding Pham Hung, huy0 Tir Liem
Ban cao tai chinh hop nhat
Thanh phi Ha N0i, CHXHCN V* Nam
Cho nam tai chinh ke't thuc ngay 31 than 12 nam 2013

BANG CAN DOI Kt TOAN HOP NHAT (Ti4 theo)
Tai ngay 31 Mang 12 nam 2013
MAU S6 B 01-DN/HN
floor vi: VND

Ma Thuyet

NGUON VON

so

minh

31/12/2013

31/12/2012

A. NO PHAI IRA (300=310+330)

300

13.656.919.301.351

13.856.505.240.026

I. No. ngin han

310

12.470.481.838.441

12.082.873.875.235

2.475.624.309.971

2.688.745.661.644

1.397.759.001.914

1.480.714.386.947

1. Vay va ng ngan han

311

2. Phai tra ngdri ban
3. NguCri mua tra tign tnrac
4. Thug va cac khoan phai nip Nha nuac
5. Phai rra nguOi lao ding
6. Chi phi phai tra
7. Cac khoan phai tra, phai nip ng'an han khac

312

21

313

22

6.278.386.150.284

6.230.381.745.440

314

315

23

92.652.964.378
77.136.200.777

107.347.950.097
68.869.481.045

316

24

839.266.656.590

621.428.483.244

319
323

25

1.302.493.899.243
7.162.655.284

877.671.688.762

330

1.186.437.462.910

1.773.631.364.791

1. Phai tra dai han nguai ban

331

2.620.062.581

2. Phai tra dai han khac

333

44.073.423.303

184.553.597.978

3. Vay va no dai han

334

1.022.329.166.252

1.468.127.388.400

4. Thug thu nh4p hob lai phai tra

335

11.325.744.022

11.362.562.776

5. Du phong phai tra dai han

337

9.321.372.703

13.502.462.956

6. Doanh thu chua thut hign

338

96.767.694.049

96.085.352.681

B. VON CHU SO HU'U (400=410)

400

1.081.194.933.441

2.848.113.343.812

I.

Vtm chii so hiiv

410

1.081.194.933.441

2.848.113.343.812

I. VOn digu Ig

411

4.000.000.000.000

4.000.000.000.000

2. Vo'n khac cUa chu so hitu

413

3.063.276.244

3.063.276.244

3. Co phieu qu'y'

414

(3.352.536.660)

(3.494.133.407)

4. Quy d'au to phat trign

417

91.172.559.438

79.774.784.389

5. Quyi du phong tai chinh

418

62.590.297.630

63.450.190.982

6. Qu5"/ khac ththic von chu sa huu

419

2.814.220.034

2.818.417.732

7. (L8 lay kg)

420

(3.075.092.883.245)

(1.297.499.192.128)

C. LOI ICH CUA CO BONG THIEU SO

439

1.777.545.191.491

2.249.396.925.445

TONG CONG NGUON VON (440=300+400+439)

440

16.515.659.426.283

18.954.015.509.283

8. Quy khen thuOng, phiic Icri
II. Noy dai han

26

27

7.714.478.056

Cac thuy'jt minh tie trang 13 d'jn trang 58 la mat ba ph an hop thanh caa bao cao tai chinh hop 'that

8


TONG CONG TY CO PHAN XAY LAP DAU KHI VIET NAM
Ban cao tai chinh hop nhAt
Tang 25, Oa nha C.E.O, cluing Pham Hung, hu)*1 Tir Liem
Cho nam tai chinh k6t thac ngay 31 thong 12 nam 2013
Thanh phi') Ha Noi CHXHCN V* Nam
,

BANG CAN D6I KE TOAN HOP NHAT (Tiep theo)
Tai ngay 31 tiding 12 nam 2013

MAU SO B 01-DN/HN
Dun vi

31/12/2013

31/12/2012

VND

9.716.217.233

9.716.217.233

Do la My

USD

69.967.892

82.317.943

Euro

EUR

8

14

CAC CHI TIED NGOAI BANG CAN DOI Kt TOAN
1.Ng kho doi da xir 1S/
2.Ngoai to cac loai:
-

-

Bui Hoang Giang
Ngtriri 14p

Lieu Dik Hoang
Ke than truing

PHO TO
cJIJGGG

,Ace,

Ngay 31 thong 3 nam 2014

Cac thuyjt minh tie trang 13 djn trang 58 la mot b0 phan hop thanh cua boo cao tai chinh hop nhal
9


TONG CONG TY CO PHAN XAY LAP DAU KHI VIET NAM

Tang 25, tea nha C.E.O, cltrang Pham Hung, huyen Tir Liem

Bao cao tai chinh hop nhat
Cho nam tai chinh ket thdc ngay 31 thang 12 nam 2013

Thanh oho Ha Nei, CHXHCN Viet Nam

BAO CAO KET QUA HOAT BONG KWH DOANH HOB' NHAT
Cho nam tai chinh ket thitc ngay 31 (hang 12 nam 2013

MAU SO B 02-DN/HN
Dan vi: VND

Ma Thuye't
so minh

CHi TIED

2013

2012

1.Doanh thu ban hang Ira cung cap dich vu

01

5.006.740.972.456

4.660.992.660.732

2.Cac khodn giam trir doanh thu

02

44.692.803.733

191.488.521.019

3.Doanh thu thuin vt ban hing va cung cap dich vu
(10 = 01-02)

10

29

4.962.048.168.723

4.469.504.139.713

4. Gia van hang ban va dich vu cung cap

11

30

4.907.781.647.528

4.680.007.431.395

5. Loi nhuh/(11i) ggp ve ban hang vi cung cap dich vu
(20 = 10-11)

20

54.266.521.195

(210.503.291.682)

6. Doanh thu hog dOng tai chinh

21

31

73.283.516.763

129.096.316.537

7. Chi phi tai chinh
Trong do: Chi phi lai vay

22

32

811.479.142.448

587.199.010.427

23

454.402.187.209

475.987.230.490

8. Chi phi ban hang

24

16.884.051.758

15.955.198.139

9. Chi phi quan ly doanh nghigp

25

1.248.072.342.746

1.036.029.727.950

10. (Li) thuin tir hoyt ding kinh doanh
(30 = 20+(21-22)-(24+25))

30

(1.948.885.498.994)

(1.720.590.911.661)

11. Thu nhap khac

31

286.270.903.157

123.432.305.652

12. Chi phi khac

32

474.307.755.099

114.843.654.272

13. (Lii)/191 nhuin khic (40 = 31-32)

40

(188.036.851.942)

8.588.651.380

14. (La) trong gong ty lien ket

45

(21.820.633.478)

(111.859.764.350)

15. Timg (18) kd toin trwerc thud (50 = 30+40+45)

50

(2.158.742.984.414)

(1.823.862.024.631)

16. Chi phi thus thu nhap doanh nghigp hien hanh

51

34

30.952.622.411

28.927.909.955

17. Chi phi/(thu nhap) thus thu nhap doanh nghigp hoan lai

52

34

38.655.163.497

(5.452.751.232)

18. (Lii) sau thud thu nhip doanh nghib (60 = 50-51-52)

60

(2.228.350.770.322)

(1.847.337.183.354)

61

(605.619.103.728)
(1.622.731

(508.946.193.723)

Phan phai cho:
sau thug dia. ca &Ong thiSu so
(Li) sau thug dm ca clang dm Ong ty me

62

19. (Li) ca bin tren co phitu

70

But Hoang Giang
Ngtriti Iap

Lula Dirc Hoang
Kt than trirong

1.338.390.989.631)

35

(3.670)

PH6 TONG GRAM D OC

Ngay 31 thang 3 nam 2014
tqfee,G
Cac thuye't minh tic trang 13 cle'n trang 58 la mot ba phan hop thanh ca a boo cow tai chinh hop nhdt
10


TONG CONG TY CO PHAN XAY LAP DAU KHI VIET NAM
Tang 25, Oa nha C.E.O, dtthng Pham Himg, huy0 Tir Liem
Ban cao tai chinh hop nhAt
Thanh phii Ha Nqi, CHXHCN Viet Nam
Cho nam tai chinh k6t thitc ngdy 31 thong 12 nam 2013

BAO CAO

CHUYEN TIEN Tt HOP NHAT

Cho nal?, tai chinh kb thuc ngay 31 thong 12 Wm 2013

MAU SO B 03-DN/HN
Dcm vi: VND
MA

CHI TIEU

so

2013

2012

01

(2.158.742.984.414)

(1.823.862.024.631)

Khan hao tai san co dinh
Cac khoan du phong
(Lao/18 chenh tech tji gia hoi dodi chua thuc hidn

02

208.428.977.253

03

1.205.788.197.532

247.047.119.019
432.060.065.235

04

(11.491.636.071)

9.473.825.279

(Lai) tir boat dgng du to
Chi phi lai vay

05

(38.611.990.305)

(102.944.047.999)

06

454.402.187.209

475.987.230.490

3. Lai nhutin trr hoot dfing kinh doanh truyir thay doi von
btu d'Ong

08

(340.227.248.796)

(762.237.832.607)

Thay doi cac khoan phai thu

09

897.355.311.277

(1.456.235.696.678)

Thay doi hang ton kho

10

(627.587.619.973)

171.313.816.205

Thay doi cac khoan phai tra (khong bao g6m lai vay phai tra
va thud thu nhap doanh nghidp phai Op)

11

291.861.298.120

3.276.063.764.051

Thay cl6i chi phi tra truac va tai san khac

I. LIM CHUYEN TIEN Tit' HOAT BONG KINH DOANH

1. (1,3) truyfrc thud
2. Dieu chinh cho cac khotin:

12

804.732.569.015

140.317.359.167

Tidn lai vay da tra

13

(211.097.548.963)

(282.776.928.903)

Thud thu nhap doanh nghkp dal ngp

14

(22.069.013.038)

(80.082.309.003)

Tidn thu khac tir hoat dgng kinh doanh

15

2.458.498.300

4.415.988.697

Tidn chi khac cho boat dgng kinh doanh

16

(28.721.032.109)

(1.789.038.510.667)

Liu chuyin ti'en thuiin tie hoar &Ong kinh doanh

20

766.705.2 I 3.833

(778.260.349.738)

1. Tidn chi
mua sam, xay dung TSCD va cac tai san
dai han khac

21

(73.153.123.017)

(403.202.711.054)

2. Tidn thu tir thanh15i, nhugng ban TSCD va cac tai san
dai han khac

22

257.789.430.549

2.298.633.219

3. Tidn chi cho vay, mua cong cu ng cua dun vi khac

23

(2.960.276.334)

(50.000.000.000)

4. Tidn thu hoi cho vay, ban lai cac cong cu ng cua
dcm vi khac

24

50.000.000.000

67.676.000.000

5. Tidn chi Au to gop von vao don vi khac

25

(67.711.981.478)

(17.286.017.167)

6. Tidn thu hoi dau to gop von vao dun vi khac

26

306.886.593.216

200.901.803.550

7. Tidn thu lai cho vay, co tUC va lgi nhuan dirge chia

27

56.483.886.867

95.163.583.419

Lieu chuyn teen thud,: tir horn deing dau tte

30

527.334.529.803

(1 04.448.708.033)

IL LIM CHUYEN TIEN TU HOAT BONG DAU TU .

a

Cac thuiljt minh tee trang 13 cle'n trang 58 la mot ba ph an hop thanh caa bao cao tat chinh hop nhat

11


TONG CONG TY CO PHAN XAY LAP DAU Kill VIET NAM
Tang 25, Oa nha C.E.O, &rang Pham Hang, hu* Tir Liem
Bao cao tai chinh hop nhit
Thanh pH; Ha NO, CHXHCN V* Nam
Cho nam tai chinhk6t thac ngay 31 thong 12 nam 2013
BAO CAO LIIJ CHUYEN TIEN TE HOP NHAT (Titp theo)
Cho mint tai chinh ket thuc ngay 31 thcing 12 nam 2013

MAU SO B 03-DN/HN
Dcm vi: VND

Mi
so

CHI TIEU

2013

2012

III. LU'U CHUYEN TIEN TU' HOAT BONG TAI CHINH

1. Tian thu to Oat had co phi6u, nhan von Op cao cac
co (long

31

1.375.000.000.000

2. Tian mua lai c6 phiau cao doanh nghi6p da" Oat hanh
3. Tian vay ngan han, dai han than dtrov

32

(29.710.000)

33

1.824.946.718.053

2.968.510.582.628

4. Tian chi tra ng gac vay

34

(2.226.848.630.369)

(3.488.941.990.923)

5. Tian chi tra ng thue tai chinh

35

(30.710.281.374)

(19.749.226.403)

btu chuyiin tien thuan tir hoot thong tai chinh

40

(432.612.193.690)

834.789.655.302

Ltru chuyen tin thuan trong nam

50

861.427.549.946

(47.919.402.469)

Tian va twang throng flan clan nam

60

736.104.188.896

784.019.160.576

Anh hiking cua thay d6i ty gia hai doai quy d6i ngoai to

61

242.422.303

4.430.789

Tien va tiring throng tien cuoi nam

70

1.597.774.161.145

736.104.188.896

(50 = 20+30+40)

(70 = 50+60+61)

Bai Hoang Giang
Ngtroi 14p

Ltru Dtrc Hoang

Ica than truirng

PH6 TONG GIAM floc

t-rei

Ngay 31 thong 3 nam 2014

Cac thuye't minh tit trang 13 cle'n trang 58 to mot be) phan hop thanh cua ha° cao tai chinh hop nhcit

12

"4A


TONG CONG TY CO PHAN XAY LAP DAU KHI VIET NAM
Bao cao tai chinh hop nhAt
Tang 25, Oa nha C.E.O, dirOng Pham Hang, hu* Tir Liem
Cho nam tai chinh k6t thiic ngay 31 thang 12 nam 2013
Thanh phO Ha N0i, CHXHCN V* Nam
THUYET MINH BAO CAO TAI CHINN HOP NHAT
MAU SO B 09-DN/HN
Cac thuy& minh nay la mat bei phan hop thanh va can &roc doc dang thai vol bao cao tai chinh hop nhat kem theo

THONG TIN KHAI QUAT

1.

Hinh that so. him von
Ttmg Ong ty Co phan Xay lap Dau khi Viet Nam (sau day goi tat la "T6ng Ong ty"), thanh vien dia Tap

doan Dau khi Viet Nam (PVN), tien than la Ong ty Co phan Xay lap Dau khi, dirge thanh lap ten coy soy
c6 phan hOa Ong ty Thiet ke va Xay dung Dau khi theo Quyet dinh s6 532/QD :TCCB ngay 26 thang 3
nam 2004 dm B6 twang B6 Ong nghiep (nay la Be C6ng thircmg)..Cong ty Co phan Xay lap Dau khi
hoat &Ong theo Giay chirng nhan clang kinh doanh Ong ty phan s6 4903000232 ngay 13 thang 3
nam 2006 do SO Ke hoach va Dau to tinh Ba Ria Wing Tau cap. Von dial le theo Giay chimg nhan clang
ky kinh doanh nay la 150.000.000.000 VND, trong dO von Nha mrac la 135.051.750.000 VND, chiem
90,03%.
-

Tai Nghi quyet s6 3604/NQ-DKVN ngay 26 than 10 nam 2007, 1-16i deng Thanh vial Tap doan Dau khi
Viet Nam TA thong qua de an chuyen del Cong ty Co phan Xay lap Dau khi thanh fang Cong ty CO phan
Xay lap Dau khi Viet Nam hog dOng theo mo hinh ding ty me - cong ty con. Tong Cong ty hoat citing theo
Giay chang nhan dang ky kinh doanh Cong ty co phan so 0103021423 ngay 20 thang 12 nam 2007 do SO
Ke hoach va Dau tu thanh pho Ha Nei cap.
Ngay 19 thang 8 nam 2009, Uy ban Chang khoan Nha mac da chinh iliac chap thuan cho Tong C6ng ty
Co phan Xay lap Dau khi Viet Nam dugc niem yet tren So Giao dich Chang khoan Ha Nei vai ma chang
khoan la PVX.
Theo Giay cluing nhan clang kinh doanh thay cfoi Ian thin 13 ngay 15 thang 01 nam 2013, ton yen diet'
le cita Tong Cong ty IA 4.000.000.000.000 VND, dirgc chia thanh 400.000.000 co phan, trong do von Nha
mac do Tap doan Dau khi Viet Nam nam gig . IA 2.181.733.330.000 VND, chi& 54,54%, can lai la cac c6
citing khac.
Ring so nhan vien cua Tong C6ng ty va cac cong ty con tai ngay 31 thang 12 nam 2013 la 5.010 ngtrei (31
thang 12 nam 2012: 5.862 ngirei).
Nganh nght kinh doanh va hoat dOng chinh

Nganh nghe kinh doanh cila Tong C6ng ty la:

a

-

Gia ding the tao, lap dat cac chan
gian khoan va cac ket cau kim loai khac; thiet ke, the tao cac
ben china xang dau, khi hOa long, china mac, ben chiu dp luc va he thong Ong cong nghe; san xuat cac
san pham ca khi, cheng an mOn kim loai, bao dtrOng va sira china cac chan de gian khoan, tau thuyen
va cac phircmg tien nei; gia ding ren ong, san xuat khap noi, dau Wei va cac phu kien phuc vu trong
linh vuc khoan, khai thac dau khi, cong nghiep.

-

Kinh doanh vat to thiet bi xay dung dau khi; khao sat, thiet ke, to van dau to xay dung cac cong trinh
dan dung, cong nghiep vira va nhO; dau tu, xay dung cac du an ha tang, cau duOng, ding trinh dan
dung va cong nghiep; kinh doanh nha a va cac ca so ha tang icy thuat; san lap mat bang; xay dung cac
cong trinh thily lgi, de ke ben cang.
Lip dat he thong may mOc thiet bi ding nghe, thiet bi dieu khien, tu dOng hOa trong cac nha may cong
nghiep; lap dat cac he thong &rang day tai dien den 35KV, cac he thong dien dan dung va cong
nghiep khac.

-

Khoan pha dd no min, khai thac mO, san xuat, kinh doanh vat lieu xay dung; khao sat, duy tu, bao
dutrng va sira china cac cong trinh dau khi (ngoai bien va tren dat
cac cling trinh dan dung va
ding nghiep; san xuat va kinh doanh be tong thuang pham; dau ttr xay dung, khai thac va quan 15/ chg.

-

Kinh doanh bat dOng san, Tau hr xay dtmg cac khu cong nghiep, ca sof ha tang giao thong, xay dung
do thi, van phOng, nha a , xay dung cac dkr an ha tang, cac cong trinh thay loi, de ke, cang song, cang
cau duOng, ding trinh dan dung va ding nghiep, kinh doanh do thi va van phong, sieu thi va nha

a.
13

.4
;s,


TONG CONG TY CO PHAN XAY LAP DAU KHI VICT NAM
Tang 25, Oa nha C.E.O, den Pham Hang, huyen Tir Liem

Bao cao tai chinh hop nhAt
Cho nam tai chinh ket thdc ngay 31 thang 12 nam 2013

Thanh phti Ha Noi CHXHCN Viet Nam
,

MAU SO B 09-DN/HN
THUYET MINH BAO CAO TAI CHINH HOT NHAT (T1'4 theo)
Cric thuA minh nay la mat be) phan hap thanh va can chew clot clang thoi vai bao cao tai chinh hop nhat kern theo

1.

THONG TIN KHAI QUAT (Titp theo)
Nganh nght kinh doanh va hoot Ong chinh (Titp theo)
Dau tu xay dung, cac nha may the tao ca khi thiet bi phuc vu nganh dau khi; cac nha may clang tau

van tai dau, khi, hoa chat, nha may (long gian khoan; cac nha may xi mang va san xuat vat lieu xay
dung.
Dau to cong nghe cao trong linh vuc xay dung nha cao tang; lap dat, duy tu bao &fang va sfra ‘chda

cac cong trinh dau (ngoai khai va den bib), cac chan de khoan, cac ket cau kim loai, cac bOn be
chda (xang dau, khi hod long, mac), binh chiu ap luc va he thong cong nghe, cac ding trinh dan dung
va Ong nghiep; tu van dau to xay dung cac cong trinh dau khi, cong trinh dan dung va cong nghiep. •O
DOng tau van tai dau, khi, hod chat; dong gian khoan dat lien ngoai bi&I; the tao ca khi phuc vu
nganh dau khi, clang tau va kinh doanh cang song, cang Wen; the tao va cung cap cac loaf Ong chong
,

can khoan, Ong noi, khap noi, dau noi va cac phu kien phuc vu trong rinh vuc dau khi, cong ngh4;
thi cong xay dung cac cong trinh dau khi (ten ber, ngoai bign) cac cong trinh cong nghigp va dan
dong, cang song, cang bien; thi cong cac ding trinh giao thong, thily loi; san xuat gag san pham ding
nghigp (cac nha may be tong, they dign, din khi...); san xuat kinh doanh cac san phdin co khi, cac vat
ligu xay dung, khoan, pha da no min, khai thac ma, san xuat cong nghigp (cac nha may be tong, they
dign, dign khi); van chuygn dau va khi hoa long, hoa chat; kinh doanh xuat nhap khau vat Ur, thigt bi
xay dimg dau khi; thucrng mai va dich vu tong hop.
Kim tra va phan tich ky thuat thi nghigm va mau ca, ly, h6a, vat ligu xay dung; kinh doanh
cac thiet bi phong ch.), chfra chay; dau to xay dung va kinh doanh cac cong trinh ham &rang 1)40.

2.

dit

CO SO LAP BAO CAO TAI CHINH HQP NHAT VA NAM TAI CHINH

0E1

:lc

Cu se. lap bao ea() tai chinh hop nhat

0,

Bao cao tai chinh hop nhat kern theo dirge trinh bay bang Dang Vigt Nam (VND), theo nguyen tic gia gac
va pha hop vii chuan mgc kg' toan, the dO kg' toan doanh nghigp Vigt Nam va car quy dinh pilaf) bi co lien
quan den vigc lap va trinh bay bao cao tai chinh.
Bap cao tai chinh hap nhat ,kem theo kh6ng nham phan anh tinh hinh tai chinh, kgt qua hoat &Ting kinh
doanh va tinh hinh hru chuyen tien to theo cac nguyen tac va thong lg kg' toan &rot chap nhan chung tai cac
mac khac ngoai Vigt Nam.
Bao cao tai chinh hop nil& dia. Tang Cong ty cho nam tai chinh kgt thac ngay 31 thang 12 nam 2013 dugc
lap tren co sa hop nil& bao cao tai chinh cua Cong ty mg va cac cong ty ma Tang Cong ty nam quygn kim
soat (cong ty con). Tai ngay 31 thang 12 Warn. 2013, tinh hinh tai chinh cua Cong ty mg va mot so cong ty
con cila Tang Cong ty (bao gam: C6ng ty Co phan Xay lap Dau khi Mign Trung, COng ty Co phan Xay lap
Dau khi Ha N0i, C6ng ty Co phan Thi cong Co gieri va Lap may Dau khi, Ong ty Co phan Dau to Xay lap
Dau khi Thanh HOa, Cong ty Co phdn Xay Idp Dutmg 6ng Be chda Dau khi, Cong ty Co phAn Bdt Ong
san Xay lap Dau khi Vigt Nam, C6ng ty Co phan Phat trign DO thi Dau khi, Cling ty Co phan Dau khi
Dong DO, Cong ty Co plan Dau tir Ha tang va D6 thi Dau khi) co dau higu nghi nga tinh hoat dOng lien
tuc do cong no ngin han virgt qua tai san ngin han, kh6ng co kha nang chi tra cac khoan vay ngin han va
cac cong ty nay co to lily kg hoadva dong tin tir hoat dOng kinh doanh bi am. Trong nam, to sau thug' caa
ca 'long cua Cong ty mg phat sinh vii so tin la khoang 1.622,7 ty VND
lay tai ngay 31 thang 12
nam 2013 vii s6 tin la khoang 3.075,1 ty VND), du no vay ngan hang qua han tai ngay 31 thang 12 nam
2013 la khoang 1.473,4 ty VND (bao gam 40,7 ty VND vay ngin han Ngan hang Thircmg mai Co phan Sai
Gan - Ha NOi da bi ngan hang khau trir tin de thu hoi ng nhir trinh bay tai Thuygt minh so 21), du ng cac
khoan vay do Tang Cling ty bao lanh qua han la khoang 612,6 ty VND va tang ng phai tra ngin han virgt
qua tai san ngin han khoang 1.337,5 tS, VND. Kha nang hoat dOng lien tic dm Tang Cling ty phi thuOc
vao kg hoach tang ctrang thu hai cac khoan ding ng, guy& toan cac ding trinh dang der dang thu hei
tin va tip tuc thOa thuan cac khoan vay can thiet vii cac ngan hang va cac to chat tin dung de dam bao
clang tin dap &rig 111111cau tra cac khoan nq den han caa Tang C6ng ty.
14


TONG CONG TY CO PHAN XAY LAP DAU KHI VIET NAM

Ban cao tai chinh hop nhAt
Tang 25, tea nha C.E.O, dtreng Pham Hang, huyen Tir Liem
Cho nam tai chinh ket Etc ngay 31 thang 12 nam 2013
Thanh pho Ha Nei, CHXHCN Viet Nam
THUYET MINH BAO CAO TAI CHINH HOP NHAT (Ti.4 theo)

MAU SO B 09-DN/HN
Cac thuA minh nay la mot bo phan hop thanh va can dtto.c doc dong then vai bao cao tat chinh hop nhat kem theo

2.

CO SO LAP BAO CAO TAI CHINH HOP NHAT VA NAM TAI CHINH (Tit!) theo)
CO' se. lap bao cao tai chinh hop nhat (Titp theo)

Ban -Fling Giam Mc T6ng Ong ty cang tin Wang rang T6ng Ong ty se tiep tuc nhan ,diroc h6 tir Tap
doan Dau khi Viet Nam trong nam 2014 va cac nam tiep theo de dap Ling nhu cau von kinh doanh cling
nhu T6ng C6ng ty se diroc gia han thai gian tra no cho cac khoan no qua han vOi Ngan hang Thirang mai
Co phan Dai Ducrng va nhian &roc nguon thu tir cac dg an , ding trinh lan nhu Lien hgp Loc h6a dau Nghi
San, Nhiet dien Thai Binh, Nhiet dien Wing Ang, dam bao clang tien de thanh toan cac khoan no den han.
Do dO, Ban Tong Giam doc danh gia bao cao tai chinh hop nhat kem then dugc lap ten ca so hoat deng
lien tic la pha hgp. Bao cao tai chinh hap nhat kern theo chua bao gom bat kji diet' chinh nao co the co
Oat sinh tir sir kien khong chac chan nay.
Nam tai chinh
Nam tai chinh cira Tang C6ng ty bat dau tir ngay 01 thang 01 Va ket thtic vao ngay 31 thang 12.

3.

AP DUNG HU ONG DAN KE TOAN MOI
Noting clAn mai vt cht di) quin 15/, sii dyng vä trich khiu hao tai san co dinh
Ngay 25 thang 4 nam 2013, BO Tai chinh da ban hanh Thong to so 45/2013/TT-BTC ("Thong tir 45")

Twang dan the dO quan 15/, sir dung va trich khau hao tai san co dinh. Th6ng tir nay thay the Thong tir so
203/2009/TT-BTC ("Thong tir 203") ngay 20 thang 10 nam 2009 dm BO Tai chinh huang can the dO quan
1S,, sir dung va trich khau hao tai san c8 dinh. Thong tu. 45 co hieu luc thi hanh ke tir ngay 10 thang 6 nam
2013 va ap dung cho nam tai chinh 2013 tra di. Ban Tong Giam doc T6ng Cong ty danh gia Thong tir 45
kh6ng co anh huang trong yeu den bao cao tai chinh hop nhat ciia Tong Cong ty cho cho nam tai chinh ket
thac ngay 31 thang 12 nam 2013.

4.

TOM TAT CAC CHINH SACH KE TOAN CHV 111.1
Sau day la cac chinh sach
nhat:

ke toan chir y6u dugc Tang C6ng ty ap dung trong viec lap bao cao tai chinh hop

UOrc tinh ke toan
Viec lap bao cao tai chinh hop nhat tuan thil , theo chuan muc ke toan, the dO ke toan doanh nghiep Viet
Nam va cac quy dinh phap co quan den viec lap va trinh bay bao cao tai chinh yeu cau Ban T6ng
Giam rick phai co nhCmg uac tinh va gia dinh anh twang den so lieu bao cao ve cong no ., tai san va viec
trinh bay cac khoan cong no va tai san tiem tang tai ngay lap bao cao tai chinh hop nhat cling nhu cac so
lieu bao cao ye doanh thu va chi phi trong swot nam tai chinh. Mac du cac trac tinh ke toan &rot lap bang
tat ca su hieu biet cila Ban Tong Giam doc, so thuc to phat sinh co the khac vai cac trac tinh, gia dinh dat
ra.
Cu hyp nhit bao cao tai chinh
Bao cao tai chinh hop nhat bao g6m bao cao tai chinh cua Tang Clang ty va bao cao tai chinh cua cac cong
ty do Tong Cong ty kiem soat (cac cong ty con) dugc lap cho nam tai chinh ket thirc ngay 31 thang 12 nam
2013. Viec kiem soat nay dat dugc khi Tong Ging ty co kha nang kiem soat cac chinh sach tai chinh va
hoat dOng cua cac cong ty nhan dau to nham thu &rot lgi ich tir hog dOng cua cac cong ty nay.
Ket qua hoat dOng kinh doanh cua cac cong ty con , &rot mua lai hoac ban di trong nam &rot trinh bay
trong bao cao ket qua hoat dOng kinh doanh hgp nhat tir ngay mua hoac cho den ngay ban khoan dau tu . a

cong ty con dO.
Trong trutmg hop can thiet, bao cao tai chinh cira cac cong ty con dugc dieu chinh d6 cac chinh sach ke
toan dugc ap dung tai Tong Cong ty va cac cong ty con la giong nhau.
Tat ca cac nghiep vu va so du gifra cac cong ty trong ding Tang C6ng ty dirge loaf b6 khi hop nhat bao cao
tai chinh.
15


TONG CONG TY CO PHAN XAY LAP DAU tali VIET NAM
fang 25, Oa nha C.E.O, duOng Pham Hung, huyen Tir Liem
Bao cao tai chinh hop nhAt
Thanh ph6 Ha N0i, CHXHCN Viet Nam
Cho nam tai chinh ket tit& ngay 31 thang 12 nam 2013
THUYET MINH BAO CAO TAI CHINH HIP NHAT (Titp theo)
MAU SO B 09-DN/HN
Cac thuyb minh nay is mot ba phan hap thanh va can throe doc clang theri v6i bao cao tai chinh hop nhat kern theo
4.

TOM TAT CAC CHiNH SACH Kt TOAN CHU YEU (Titp theo)
so' hop nhAt bao cao tai chinh (Titp theo)

Lai ich cita co dong thieu s6 trong tai san thuan cua cong ty con hop nhat dugc xac dinh la met chi tieu
rieng biet tach khoi phan von cha se' hat dm co (long dm ding ty me. Loi ich cua co Tong thieu so bao
gom gia tri cac kri ich ctla co dong thieu , so tai ngay hop nhat kink doanh ban dau (chi tiet xem nei dung
trinh bay dtrOi day) va phan ich c6 dong thieu s6 trong su bin clang dm tong von chit sa him ke tir
ngay hop nhat ,kinh doanh. Cac khoan 16 Wong img vai phan von dm co dong thieu so vuot qua phan von
cua ho trong tong von chit so. hau dm ding ty con dugc tinh giam vao phan loi ich cua Tong Cong ty trir
khi c6 dong thieu so co nghia vu rang buec va co kha nang bit dap khoan 16 do.

KI

Hop nhAt kinh doanh
Tai san, cong ng va cong no ti8m tang dm cong ty con dugc xac dinh theo gia tri hgp ly tai ngay mua cong
ty con. Bat Icji khoan phu trei nao giaa gia mua va tong gia tri hop 15/ dia tai san dugc mua dugc ghi nhan
la lgi the thugng mai. Bat IcS7 khoan thieu but nao giaa gia mua va tong gia tri hop 1Si dm tai san &roc mua
throe ghi nhan vao ket qua hoat dOng kinh doanh cua nam tai chinh phat sinh hoat dOng mua cong ty con.

Uri ich cda co dong thieu so tai ngay hop nhat kinh doanh ban dau &rot xac dinh teen ccr sa ty le dm di
dong thieu so trong tong gia tri hop ly cua tai san, cong no va cong no tiem tang duoc ghi nhan.
BALI

ttr vat) cong ty lien ktt

Cong ty lien ket la met cong ty ma Tting Cong ty co anh huang clang ke nhung kW:Mg phai la cong ty con
hay ding ty lien doanh cua Tong Cong ty. Anh huang clang ke the hien 6. quyen tham gia vao viec dua ra
cac quyet dinh ve chinh sach tai chinh va hoat dOng elm ben nhan dau to nhung khong co anh huang ye
mat kiem soat hoac clang kiem soat nhang chinh sach nay.
Ket qua boat dOng kinh doanh, tai san va cong no cita cac cong ty lien ket duoc hop nhat trong bao cao tai
chinh theo phucmg phap von chu so hau. Cac khoan gOp von lien ket dugc trinh bay trong bang can Toil ke
toan hop nhat theo gia goc clugc dieu , chinh theo nhung thay doi trong phan von gOp
Tong Cong ty vao
phan tai san thuan cons ty ket sau ngdy mua khoan dau tu. Cac khoan to dm ding ty ket vuot
qua khoan g6p von dm Tong Cong ty tai cong ty lien ket dO (bao g6m bat ke cac khoan gOp von dai han
ma ve thgc chat tao thanh dau to thuan dia Tong Cong ty tai cong ty lien ket dO) khong duoc ghi nhan.

Gop von lien doanh
Cac khoan g6p von lien doanh la them thuan tren co . sa 14/ k& hop thing ma theo d6 Tling Cong ty va cac
ben tham gia thuc hien hog dOng kinh to. teen co. so. thing kiem soat. Co. sa dong kiem soat dugc hien la
viec dua ra cacquyet dinh mang tinh chien luoc lien quan den cac chinh sach hoat clOng va tai chinh cua
clan vi lien doanh phai co su dong thuan dia cac ben thing kiem soat.
Trong trutmg hop met cong ty thanh vien truc tiep thus hien hoat dung kinh doanh theo cac thod thuan lien

doanh, phan von gop vao san (long kiem soat va bat Icji khoan no phai tra phat sinh chung phai ganh
chiu ding vai cat ben g6p von lien doanh khk tir boat citing ciia lien doanh dugc hach toan vao bao cap tai
chinh ciia ding ty tuung img va dugc phan loai theo ban chat dm nghiep vu kinh to phat sinh. Cac khoan
cong ng va chi phi phat sink co lien quan truc tiep den phan von g6p trong phan tai san thing kiem soat
duoc hach toan tren ca sa don tich. Cat khoan thu nhap tir viec ban hang hok sir dung phan san pham
clinic chia tir hoat clOng cila lien doanh va phan chi phi phat sinh phai ganh chiu duoc ghi nhan khi chac
chan khoan loi ich kinh to duoc tir cac giao dich nay duoc chuyen tai hoac chuyen ra khoi T6ng Cong
ty va cac khoan loi ich kinh to nay co the duoc xac dinh *it cach clang tin cay.
Cac thoa thuan gop von lien doanh lien quan d8n viec thanh lap mot co . kinh doanh ,dik lap trong co
cac ben tham gia gOp von lien doanh duoc goi la co . sa kinh doanh dong kiem soat. Tong Cong ty lap bao
cao ve cac khoan lot ich trong cac co. sa kinh doanh dong kiem soat theo phucmg phap von chii sa huu.


TONG CONG TY CO PHAN XAY LAP DAU Kill VIET NAM
TAng 25, Oa nha C.E.O, dtromg Pham Hang, huyen Ta Liem
Bao cao tai chinh hop nhit
Thanh phA Ha Ni,
O CHXHCN Viet Nam
Cho nam tai chinh ket thac ngay 31 thang 12 nam 2013
THUYET MINH BAO CAO TAI CHINH HOP NHAT (Tit!) theo)
MAU SO B 09-DN/HN
Cac thuy& minh nay la mot b0 phdn hop thanh va can cluot doc deing Cheri voi bao cao tai chinh hop nhat thn theo
4.

TOM TAT CAC CHINH SACH KE TOAN CHU YEU (Tiep theo)

Gop von lien doanh (Titp theo)
Bat kji loi the kinh doanh nao co dugc to viec mua lai phan gop von caa Tong Ong ty tai dun vi g6p von
lien doanh thing kiem soat &roc ke toan pha hop voi chinh sach ke toan caa Tong Ong ty lien quan den
loi the thuong mai co &roc tir viec mua cong ty con.

Lai Bit thirong mai

Lori the thucmg mai tren bao cao tai chinh hop nhat la phan phu tri girra mac gia phi hop nhAt kinh doanh
so voi phan lgi ich cua Tong COng ty trong tong gia tri hop ly caa tai san, cong no va cong ng tietn tang
caa cong ty con, cong ty lien ket, hoac don vi gop von lien doanh tai ngay thuc hien nghiep vu dau tu. Lori
the thuang mai duot coi la mot loci tai san vo hinh, dugc tinh khau hao theo phuang phap &rang thang
ten thoi gian him dung trac tinh cua lqi the kinh doanh do la 10 nam.
Lori the kinh doanh CO dtror tir viec mua ding ty lien ket va co sa kinh doanh dling kiem soat dtrot tinh vao
gia tri ghi so dm ding ty lien ket va co sa kinh doanh dong kiem soat. Lai the kinh doanh tir viec mua cac
ding ty con dtrot trinh bay rieng nlor met loaf tai san co khac tren bang can d6i ke toan hop nhat.
Khi ban ding ty con, cong ty lien ket hoac don vi g6p von lien doanh, gia tri con lai cua khoan loi the
thong mai chtra khau hao het dtror tinh vao khoan Fai/16 do nghiep vu nhtro .ng ban cong ty Wang irng.
Cong cu tai chinh
Ghi nhiin ban dim
Tai san tai chinh
Tai ngay ghi nhan ban dau, tai san tai chinh &Arc ghi nhan theo gia g6c Ong cac chi phi giao dich co lien
quan tro.c tiep den viec mua sam tai san tai chinh dO. Tai san tai chinh cna Tong C6ng ty bao gom tien, cac
khoan Wong &rang tien, cac khoan phai thu khach hang, phai thu khac, cac khoan Icy quy va cac khoan dau
ttr tai chinh.
Cong na tai chinh
Tai ngay ghi nhan ban dau, cong no tai chinh dtrot ghi nhan theo gia gtic cong cac chi phi giao dich CO lien
quan trio tiep den viec Oat hanh cong no tai chinh dO. C'Ong no tai chinh cila Tong Cong ty bao gom cac
khoan phai tra ngtr6i ban, phai tra khac, cac khoan chi phi phai tra, cac khoan no thue tai chinh, cac khoan
vay va no..
Ddnh ghi lai sau lan ghi nhlin ban dau
Hien tai, clura co quy dinh ve danh gia lai cong cu tai chinh sau ghi nhan ban dau.
Tien va cac khoin tuang throng tien
Tien va cac khoan throng &rang tien bao g6m tien mat Lai quy, cac khoan tien giri khong ky han, cac khoan
dau to ngan han, co kha nang thanh khoan cao, de dang chuyen d6i thanh tien va it rui ro lien quan den
viec bin deng gia tri.

Du. pining phai thu kho din
Dir phOng phai thu khO del dtror trich lap cho nhting khoan phai thu da qua han thanh toan tir sau thang tra
len, hoac cat khoan phai thu ma ngtroi no khO co kha nang thanh toan do bi thanh 1y, pha san hay cac khO
khan twang or.

17


TONG CONG TY CO PHAN XAY LAP DAU KHI VIET NAM
Tang 25, tea nha C.E.O, dung Pham Hung, huyen Tir Liem
Bao cao tai chinh hgp nhat
Thanh ph6 Ha Nei, CHXHCN Viet Nam
Cho nam tai chinh ket fink ngay 31 thang 12 nam 2013
THUYET MINH BAO CAO TAI CHINH HOP NHAT (Tiep theo)
MAU SO B 09-DN/HN
Coe thuyjt minh nay is mat ba phan hop thanh va can Apr cloc clang thai vai bao cao tai chinh hop nhat kem theo
4.

TOM TAT CAC CHINH SACH KE TOAN CHU YEU (Titp theo)

Hang ton kho
Hang ton kho dugc xac dinh tren ca s6 gia thap hen giita gia ,g6c va gia tri thuan có th6,thtrc
dugc.
Gia gee hang ton kho bao gem chi phi nguyen vat lieu true tiep, chi phi lao &ring true tip va chi phi san
xuat chung, neu co, de co dugc hang ton kho 6 dia diem va trang thai hien tai. Gia goc dm hang ton kho
&roc xac dinh theo phucrng phi) binh quan gia quyen. Gia tri thuan ,cO the thue hien dugc dugc xac dinh

bang gia ban uac tinh trir cac chi phi trot tinh de hoan thanh san pham ding chi phi tie]) thi, ban hang va
phan phoi Oat sinh.
Du phOng giam gia hang ton kho cua Tong Ong ty dugc trich lap theo cac guy dinh ke toan hien hanh.

Theo do, Tong Ong ty dirge pile]) trich lap du phong giam gia hang ton kho 16i th6i, hong, kern pham chat
va trong tru6ng hap gia gee dm hang ton kho cao hen gia tri thuan co the thue hien dugc Lai ngay ket thdc
nien do ice toan.
Tai san co dinh him hinh va khAu hao

Tai san ce dinh hau hinh dugc trinh bay theo nguyen gia trir gia tri hao men lay 1(6.
Nguyen gia tai san ce dinh hiru hinh bao gom gia mua va toan be cac chi phi khac lien quan tut tip den
viec dua tai san vao trang thai san sang sir dung.
Nguyen gia tai san ce dinh hau hinh do to lam , to xay dung bao gem chi phi xay dtmg, chi phi san xuat
thue to phat sinh ceng chi phi lap dat va chay thir.
Tai san co dinh hau hinh dugc khau hao theo phucrng phap dutmg thang dga tren theri gian hau dung tree
tinh, cu the nhu sau:
2013
SA nam
Nha cira, vat kien trite
5 - 25
May mec, thiet bi
5-10
Plurcmg tien van tai
6-10
Thiel bi van phong
3-7
Tai san khac
3-7
Cac khoan lei, 11) phat sinh khi thanh 1Sf, ban tai san la chenh lech giaa thu nhap tir thanh IS/ va gia tri con
tai cua tai san va dugc ghi nhan vao bao cao ket qua hoat &Ong kinh doanh hgp nhat.
Thue tai san

Met khoan, thue dugc xem thue tai chinh khi phan
cac quyen lei va riii ro ve quyen sa hau

dugc chuyen sang cho ngutri di thue. Tat ca cac khoan thue khac dugc xem la thue hoat deng.

san

Tong Cong ty ghi nhan tai san thue tai chinh la tai san ctia Ring Cong ty theo gia tri hop 13"/ ctia tai san thue
tai thin diem kheri dau thue tai san hoac theo gia tri hien tai cua khoan thanh toan tien thue ten thieu, neu gia
tri nay tha'p hon. Ng phai tra ben cho thue twang ting dugc ghi nhan tren bang can doi ke toan hgp nhat nhu
met khoan ng phai tra ye thue tai chinh. Cac khoan thanh toan , tien thue ducrc chia thanh chi phi tai chinh
va khoan phai tra ng gee nham dam bao ty le lei suet dinh kS, co dinh tren so du ng con lei. Chi phi thue tai
chinh dtrerc ghi nhan vao ket qua hoat deng kinh doanh, trir khi cac chi phi nay true tiep hinh thanh nen tai
san di thue, trong truing hop de se dirge von hea theo chinh sach ke toan cua T6ng Cong ty ye chi phi di
vay.
Met khoan thue dugc xem IA thue hoat deng khi ben cho thue van dirge huang phan Ian cac quyen Igi va
phai chiu rui ro ve quyen ser hau tai san. Chi phi thue hog deng dirge ghi nhan vao bao cao ket qua hog
deng kinh doanh hgp nhat theo phucrng phap duerng thing trong suet theri gian thue. Cac khoan tien 'than
dirge hoac phai thu nham tao dieu kien 4 ket hop &Mg thue hoat Ong cling dugc ghi nhan theo plurung
phap dueng thang trong suet theri gian thue.
18


TONG CONG TY CO PHAN XAY LAP DAU Kill VIET NAM
Bao cio tai chinh hop nhat
Tang 25, Oa nha C.E.O, Lang Pham Hung, huy6n Tir Liem
Cho nam tai chinbk6t thuc ngay 31 thang 12 nam 2013
Thanh ph6 Ha N6i, CHXHCN Vi6t Nam
MAU SO B 09-DN/HN
THUYET MINH BAO CAO TAI CHINN HOP NHAT (Titp theo)
Cac thuye't minh nay la mot b( phan hop thanh va can dugc doc dang then vai bao coo tai chinh hop nhat kem theo .
4.

TOM TAT CAC CHINH SACH KE TOAN CHU YEU (Tit!) theo)
Thue tai san (Tit!) theo)

Cac tai san di thue tai chinh dugc khau hao ten thai gian him dung trac tinh torn to nhu ap dung ,vai tai
san thu6c soy hfru cda T6ng C6ng ty hoac tren thai gian di thue, trong twang hop thai gian nay ngan han,
cu the nhu sau:
2013

So nam
May m6c, thi6t bi

8 -12

Phuang tin van tai

6 -10

Tai sin co dinh vo hinh va khAu hao
Quyen sit dung dal
Gia tri quyen sir dung dat dugc trinh bay theo nguyen gia trir gia tri hao mOn lay ke. Quyen sir dung dat
dugc phan bo theo phuong phap &rang thing dua tren thin gian sir dung 16 dat. Quyen sir dung dat lau dai
khong trich khau hao.
Phan mem may link
Gia tri phan mem may tinh dugc trinh bay theo nguyen gia trir gia tri hao mon lay ke. Phan mem may tinh
dugc phan b8 theo phuang phap dicing thang trong yang tir 3 den 5 nam.
Chi phi xay dung co' bin dang
Cac tai san dang trong qua trinh xay dung phuc vu muc dich san xuat, cho thue, quan tri hoac cho bat ky
muc dich nao khac dugc ghi nhan theo gia goc. Chi phi nay bao gem chi phi dich vu va chi phi lai vay CO
lien quan phu hcrp vai chinh sach ke toan , dm Tong Cong ty. Vic tinh khau hao cita cac tai san nay dugc
ap dung gi6ng nhu yeti cac tai san khac, bat dau tir khi tai san a vao tang thai san sang sir dung.

Wit di)ng san dau tu.
Bat dOng san dau to bao gem quyen sir dung Tat va nha cira, vat kien Vac do Ring Cong ty nam giu nham
muc dich thu lcri tir viec cho thue hoac cho tang gia dugc trinh bay theo nguyen gia trir gia tri hao mOn luy
ke. Nguyen gia dm bat dong san dau to dugc mua bao gom gia mua va cac chi phi lien quan truc tiep nhu
phi dich vu to van ye luat phap quan, thue truck ba va chi phi giao dich lien quan khac. Nguyen gia bat
dOng san dau to to xay la gia tri quyet toan ding trinh hoac cac chi phi lien quan truc tiep dm bat thing san
dau
Bat dong san dau to &rot khau hao theo phuang phap dicing thang tren thai gian him dung urac tinh trong
vong 30 nam. Quyen sir dung dat lau dai khong trich khau hao.
Cac khoan diu tic chiing khoin

Cac khoan dau to chimg khoan dugc ghi nhan bat dau tir ngay mua khoan dau hr cluing khoan va dugc xac
dinh gia tri ban dau theo nguyen gia va cac chi phi lien quan den giao dich mua cac khoan dau to Chung
khoan.
Tai cac nam ke toan tier) theo, cac khoan dau to chimg khoan dugc xac dinh theo nguyen gia trir cac khoan
giam gia dau to chimg khodn.
Du phOng giam gia dAu to chimg khoan dugc trich lap theo cac quy dinh v6' ke toan hi0 hanh.

19


TONG CONG TY CO PHAN XAY LAP DAU KHI VIET NAM
Bao cao tai chinh hop nhit
Tang 25, Oa nha C.E.O, den Pham Himg, huyen Tir Liem
Cho nam tai chinh ket thdc ngay 31 thang 12 nam 2013
Thanh pH; Ha N6i, CHXHCN Viet Nam
THUYET MINH BAO CAO TAI CH1NH HOP NHAT (Titp theo)
MAU SO B 09-DN/HN
Cac thuyb minh nay la m:61 ba phan hop thanh va can Ayr clot clang thai vai bao cao tai chinh hop nhat kern theo

4.

TOM TAT CAC CHINH SACH Kt TOAN CHU YEU (Tit!) theo)
Cac khoin tra tru•k dai han

Chi phi tra tnrac dai han bao g6m khoan tra trtrac tien thue dot, ha tang va van phOng, chi phi phan b6 gian
giao cop pha, loi the kinh doanh, chi phi tra trirac ye chi phi ban can ho va cac khoan chi phi tra truck dai
han khac.
Tien thue dot, ha tang va van phOng the hien se tien thue tra tnrac &rot phan b6 vao bao cao ket qua boat
clOng kinh doanh hop nhat theo plurong phap du8ng thang Wang img vai thoi gian thue.

Gian giao cep pha clugc trinh bay theo nguyen gia trir di phan gia tri da phan be) lay ke. Gian gido cop pha
duoc phan bo vao bao cao ket qua hoat dOng kinh doanh hop nhat, sir dung pluming phap throng thang
trong yang tir 3 nam den 6,5 nam.
Chi phi tra trtrac va chi phi ban can ho qua San giao dich Bat dOng san - COng ty Co phan Bat dOng san
Dian luc Dau khi Viet Nam (du an Petrovietnam Landmark tai phuang An Phil, Quan 2, Thanh pho HO
Chi Minh) &roc phan ba tucrng (mg theo ty la doanh thu &roe ghi nhan trong nam.
Cac khoan chi phi tra truck dai han khac bao g6m gia tri cong cu, dung cu, linh kin loaf nho da xuat dung
va dirgc coi la co kha nang dem 1411 , 10 ich kinh to trong Wang lai cho Tong Cling ty thai han tir mot
nam tra len. Cac chi phi nay &roc von hoa dirdi hinh thirc cac khoan tra truac dai han va dugc phan bo vao
bao cao ket qua boat dOng kinh doanh hop nhat, sir dung phuang phap throng thang trong Wong 3 nam theo
cac quy dinh ke toan hian hanh.
Chi nit'an doanh thu
Doanh thu ban hang dirgc ghi nhan khi thing thai thOa man

tat ca nam (5) diau kin sau:

(a) Ring Cong ty da chuyan giao phan !an rui ro va lgi ich gan Wan vai quyan sa hftu san pham hoat hang
hOa cho ngireri mua;
(b) Tang Cong ty kh6ng con !lam gift guy& quan ly hang hOa nhu ngutri sa hitu hang hoa hoac quyen

kiem soot hang hOa;
(c) Doanh thu &roc xac dinh tuang dai chac chan;
(d) Tang Cong ty se thu &rot loi ich kinh to tir giao dich ban hang; va
(e) Xac dinh ducrc chi phi lien quan den giao dich ban hang.
Doanh thu cua giao dich Ara cung cap dich vu dirgc ghi nhan khi kat qua cua giao dich dO &rot xac dinh
mot cach dang tin cay. Trtrang hop giao dich ye cung cap dich vu lien quan den nhieu nam thi doanh thu
dirge ghi nhan trong nam theo kat qua phan c6ng viac da hoan thanh tai ngdy dm bang can doi ke toan hop
nhat nam dO. Ket qua giao dich cung cap dich vu &rot xac dinh khi thOa man tat ca bon (4) dieu
kian sau:
(a) Doanh thu dirgc xac dinh tuang dai chac chin;
(b) CO kha nang thu dirot Igi ich

kinh to tir giao dich cung cap dich vu dO;

(c) Xac dinh dugc phan c6ng viac da hoan thanh tai ngay cna bang can d6i k6 toan hop nhat; va
(d) Xac dinh &roc chi phi phat sinh cho giao dich va chi phi da hoan thanh giao dich cung cap dich vu dO.
Doanh thu tir hop clang xay dung cua Tang Cong ty dirgc ghi nhan theo chinh sach ke toan dm Tang Cong
ty ye hop dong xay dung.
Lai tien
&rot ghi nhan tren co set den tich, &roc xac dinh tren so du cac tai khoan tien giri va lai
ap dung. Lai tir cac khoan dau to dirge ghi nhan khi Ring COng ty co quy6n nhan khoan lai.

20

swat


TONG CONG TY CO PHAN XAY LAP DAU KHI VIET NAM
Tang 25, tea nha C.E.O, diking Pham Hang, huyen Tir Liem
Bao cao tai chinh hop nhat

Thanh phe Ha Nei, CHXHCN Viet Nam
Cho nam tai chinh ket thilc ngay 31 thang 12 nam 2013
THUYET MINH BAO CAO TAI CHINH HOP NHAT (Ti4 theo)
MAU So B 09-DN/HN
Cac thuA minh nay la mat bet phan hop thanh va can ghat roc clang thol voi bao cao tai chinh hop nhat ken, theo
4.

TOM TAT CAC CHINH SACH Kt TOAN CHU YEU (Titp theo)

Hop dong xay ding
Doanh thu va chi phi dm hop dong xay clung &roc ghi nhan theo 2 twang hop sau:
(a) Tnrong hop hop dong xay dung quy dinh nha thou diroc thanh toan theo tien de ke hoach, khi ket qua
thgc hien hop &Ong xay dtmg dud trac tinh met cach clang tin cay, thi doanh thu va chi phi lien quan den
hop dOng dirge ghi nhan Wang img vai phan ding viec da hoan thanh do nha thou to xac dinh vao ngay lap
bao cao tai chinh ma khong phu thuec vao hoa don thanh toan theo tien de ice hoach da lap hay chtra va so
tien ghi tren hea don la bao nhieu.
(b) TruCmg hop hop dong xay dung quy dinh nha thou dird thanh toan theo gia tri khi luting thgc hien,
khi ket qua thtrc hien hop dong xay dtmg &rot xac dinh met cach clang tin cay va dud khach hang xac
nhan, thi doanh thu va chi phi lien quan den hop dong &roc ghi nhan tircmg irng veri phan cong viec da
hoan thanh &roc khach hang xac nhan trong nam &roc phan anh tren boa don da lap.
PhAn cong viec da hoan thanh duoc tinh bang ty le phAn tram gia chi phi phat sinh cua phAn cong viec da
hoan thanh tai ngay ket thric nien de ke toan so veri tang chi phi du toan dm hop d6ng, ngoai trir truremg
hop chi phi nay khong turcmg ducrng vet i phAn kh6i luong xay lap da hoan thanh. Khoan chi phi nay co the
bao g6m cac chi phi phu them, cac khoan b6i thuerng va chi thuremg thgc hien hop d6ng theo theta thuan veri
khach hang.
Khi ket qua thuc hien hop d6ng xay dung khong the &roc u6c tinh met cach clang tin cay, doanh thu chi
&roc ghi nhan tuang throng yeti chi phi dm hop riling da phat sinh ma viec &roc hoan tra la tucmg d6i chic
chin.
Ngoai to

Teling Cong ty dp dung xi'r ly chenh Lech ty gia theo huerng don cua Chuan murc ke toan Viet Nam s6 10
(VAS 10) "Anh huang cua viec thay doi ty gia h6i dodi" va Thong to s6 179/2012/TT-BTC ngay 24 thang
10 nam 2012 cita BO Tai chinh quy dinh ve ghi nhan, dinh gia xir ly cac khoan chenh Lech ty gia 116i dodi
trong doanh nghiep. Theo do, cac nghiep vu phat sinh bang ngoai to &roc chuyen d6i theo gia tai ngay
phat sinh nghiep vu. S6 du cac khoan muc tien to co g6c ngoai to tai ngdy ket thuc nien do ke toan &roc
chuyen d6i theo ty gia tai ngay nay. Chenh tech tS , gia phat sinh &roc hach toan vao bao cao ket qua hoat
Ong kinh doanh hop nhat. Lai chenh Lech ty gia do dinh gia lai cac s6 du tai ngay ket thdc nien de ke toan
khong duot dung d chia cho co Ong.
,

Chi phi di vay

Chi phi di vay lien quan trgc tiep den viec mua, du to xay dung hoac san xuAt nhimg tai san can met third
gian thong doi dai de hoan thanh duo vao sir dung hoac kinh doanh &roc cong vao nguyen gia tai san cho
den khi tai san dO duor dim vao sik dung hoac kinh doanh. Cac khoan thu nhap phat sinh to viec dAu tu tam
then cac khoan vay &roc ghi giam nguyen gia tai san co lien quan.
Tat ca cac chi phi lai vay khac &roc ghi nhan vao bao cao ket qua hoat thing kinh doanh hop nhat khi phat
sinh.
Cac khoan du. phong

Cac khoan dg phOng &roc ghi nhan khi Tling Cong ty co nghia vu no hien tai do ket qua tit met su kien da
xay ra, va 'Ring C6ng ty CO kha nang phai thanh toan nghia vu nay. Cac khoan dg phOng &roc xac dinh
tren co sa is& tinh caa Ban 'Ring Giam dac ve cac khoan chi phi can thit de thanh toan nghia vn nq nay
tai ngay ket thac nien do ke toan.

21


TONG CONG TY CO PHAN XAY LAP DAU KHI VIET NAM
Tang 25, Oa nha C.E.O, dding Pham Hung, huyen Tir Liem

Bao cao tai chinh hop nhit
Cho nam tai chinh kdt thiic ngay 31 thang 12 nam 2013

Thanh phd Ha Ndi, CHXHCN Viet Nam

THUYET MINH BAO CAO TAI CHINH HOP NHAT (Tiep theo)
MAU SO B 09-DN/HN
Cric thuy'At minh nay la mot by phap hop thanh va can Apr clot d Jng thai vat bao cao tai chinh hop nheit kem theo

4.

TOM TAT CAC CHINH SACH Kt TOAN CHU YEU (Tit)) theo)
Thu

Thud thu nhap doanh nghiep thd hien ding gia tri cda so thud phai tra hien tai va so thud hoar .' lai.
Si thud phai tra hien tai dugc tinh dua tren thu nhap chiu thud trong nam. Thu nhap chiu thud khac vori lgi
nhuan thuan dugc trinh bay tren bao cao kdt qua hoat d(ing kinh doanh hop nhat vi thu nhap chiu thud
khong bao gom cac khoan thu nhap hay chi phi tinh thud hoac dugc khau trir trong cac nam khac (bao gom
ca 10 mang sang, n6u co) va ngoai ra khong bao gom cac chi tieu khong chiu thud hoac khong &rot khL

Thud thu nhap hoan tai dugc tinh ten cac khoan chenh tech gifra gia tri ghi so va co . sa tinh thud thu nhap
cua cac khoan muc tai san hoac cong ng tren bao cao tai chinh hop nhat va dugc ghi nhan theo phirang
phap bang can dgi kg toan. Thud thu nhap hoan lai phai tra phai dugc ghi nhan cho tat ca cac khoan chenh
lgch tam thai con tai san thug thu nhap hoan lai chi dirge ghi nhan khi chac chan co du lgi nhuan tinh thus
trong tucmg lai dg khau trir cac khoin chenh lgch tam thin.
Thu thu nhap hoan lai dugc xac dinh theo thug suAt du tinh se ap dung cho nam tai san dugc thu hai hay
ng phai tra dugc thanh town. Thud thu nhap hoan lai dugc ghi nhan vao bao cao kdt qua hoat &ling kinh
doanh hop nhat va chi ghi vao von cha sa him khi khoan thud dO co lien quan den cac khoan muc dugc ghi
thang vao vein chil so. hiru.

Tai san thud thu nhap hoar) lai va ng thus thu nhap hoan lai phai tra dugc b6 trir khi Tang Cong ty co
guy& hop phap
WI trir giera tai san thud thu nhap hi'gn hanh Arai thus thu nhap hign hanh phai nOp va khi

a

cac tai san thud thu nhap hoan lai va no thug thu nhap hoan lai phai tra lien quan tai thud thu nhap doanh
nghigp dugc quan 15/ ben cling mat co . quan thus va Tang Cong ty CO du dinh thanh town thud thu nhap hign
hanh tren ca sa thuan.
Trong nam tai chinh kat thtic ngay 31 thang 12 nam 2013, Tang Cong ty co cac khoan 16 tinh thud la
khoang 1.992 ty VND co the khan trir vai lgi nhuan tinh thug' trong twang lai. 'Chong co tai san thud' thu
nhap hoan lai nao dugc ghi nhan twang img vOi so to nay do kh6ng chac chan va lgi nhuan thu dugc trong
tuang lai.
Vic xac dinh thud thu nhap dm Tang Cong ty can cir vao cac quy dinh hign hanh va thug. Tuy nhien,
nhir'ng quy dinh nay thay dai theo tirng then kji va vigc xac dinh sau ding va thud thu nhap doanh nghigp
tty thuOc vao kat qua kiam tra dia ca quan thud co tham quyan.
Cac loci thug khac dugc ap dung theo cac luat thus hign hanh tai Vigt Nam.
5.

TIEN VA CAC KHOAN WONG WONG TIEN

Tidn mat
Tian giri ngan hang
Tian dang chuydn
Cac khoan twang duang tin (i)

31/12/2013
VND

31/12/2012

VND

9.424.348.195
991.893.034.858

25.532.092.863
265.013.319.525

11.222.175
596.445.555.917

1.305.000
445.557.471.508

1.597.774.161.145

736.104.188_896

(i) Cac khoan twang ducmg tin the hign cac khoan tin girl co ky han khong qua ba thang tai cac ngan hang
thucrng mai.
22