Báo cáo tài chính công ty mẹ năm 2012 (đã kiểm toán) - Tổng Công ty cổ phần Xây lắp Dầu khí Việt Nam

Deloitte.

TONG CONG TY CO PHAN XAY LAP MU Kat
VIET NAM
(Meath Zap tai mak (Tang h6a xci hen chit nghta Viet Nam)

BAO CAO TAI CHINH
DA DU'QC MEM TORN
Cho nam tai chinh ket thtic
ngay 31 thing 12 nam 2012


TONG CONG TY CO PHAN XAY LAP DAU Kill VItT NAM
Tang 25, tea nha C.E.O, duang Phalli Hung, huyen Tip Liem
Thanh ph8 Ha N0i, CHXHCN Vitt Nam

MVC LUC
NOI DUNG

TRANG

BAO CAO CU/6i BAN TONG GIAM DOC

1-2

91

BAO CAO KIEM TOAN DQC LAP

3-4

BANG CAN DOI ICE TOAN

CI
X)

5-6

BAO CAO ICBT QUA HOAT DQNG KINH DOANH
BAO CAO LUU CHUYEN TIEN Tt
THUYET MINH BAO CAO TAI CHNH

7
8-9
10 - 42

4ca
TRACK N

DEI


TONG CONG TY CO PHAN XAY LAP DAU KHi VIETNAM
Tang 25, tea nha C.E.O, dirtmg Pham Hung, huyan Tir Liam
Thant' pha Ha Nei, CHXHCN Viet Nam

SAO CAO CITA BAN TONG GIAM DOC
Ban Tang Giam (lac Tang Cong ty Co phan Xay lap Dau khi Viet Nam (goi tit la "Tang Cong ty") de abut bdo cao
nay cling ved bao cao tai chinh cua Tang Cong ty cho nam tai chinh kat thec ngay 31 thang 12 nam 2012.

HQI HONG QUAN TRI VA BAN TONG GIAM DOC

Cac thanh vien cua HOi citing Quart trj va Ban Tang Giam d6c Tang Cong ty da dieu hanh Tong Cong ty trong nam
va den ngay lap bao cao nay gem:

MR don Odin tri
Ong Trinh Xuan Thanh
Ong Vii Dire Thuan
Ong Iran Minh Ng9c
Ong Nguyen Ngoc Quy
Ong Nguyen Huy Him
Ba Nguyen Viet Nga

Chit tich
Uy vien (mien nhiem ngay 01 thang 01 nam 2013)
Uy vien (be) nhiem ngay 01 thang 01 nam 2013)
Uy vien
Uy vien
LJy vien

Ban Tone Clam dor
Ong Vit Dire Thuan
Ong Tra'n Minh Ng9c
Ong Nguyen Trung Tri
Ong Nguyen Duyen Hai
Ong Nguyen Van Thing
Ong Tracing Quac Ding
Ong Nguyen Anh Minh
Ong Bid Ng9c Hung
Ong Biti Tien Thanh

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

Tang Giam d6c (36 nhiem ngay 01 thang 01 nam 2013)
Ph6 Tang Giam doc
PM Tang Giam chic
Ph6 Tang Gam doc
Ph6 Tang Glair' doc (mien nhiem ngay 01 thang 02 nam 2013)
Ph6 Tang Giam doc
Ph6 Tang Giam doc (ba nhiem ngay 17 thang 12 nam 2012)
Ph6 Tang Giam chic (b8 nhiem ngay 01 thang 02 nam 2012)

Ban Tang Giam dec Tang Ceng ty c6 trach nhiem lap bao cao tai chinh hang nam phan anh met each trong thoc va
hop Iy tinh hinh tai chinh cling nhu ket qua hoat deng kinh doanh va tinh hinh luu chuyen tien to cita Tang Ceng ty
trong nam. Trong viac lap bao cad tai chinh nay, Ban Tang Giam doc &roc yeu eau phai:

•
•

V

Mid-d"

TRACH NHIVVI CUA BAN TONG GIAM DOC

•
•
•

it
it

Loa chon cac chinh sach Ice toan ditch hop va ap dung cac chinh sach d6 met each that quan;

Dua ra cac xet doan va uec tlnh met each hqp ly va than tong;
Neu re cac nguyen tic ke toan thfch hop c6 duqc man the hay kh6ng, ca nhang ap dung sai lech tong yeu can
duct cling be va giai thfch trong bao cao tai chinh hay kheng;
Lap bao cao tai chinh tren co ser hoat dOng lien We trit tramg hop khong the cho rang Tang Ging ty se nap We
boat tieing kinh doanh; va
Thiet ke va time hien he thong itiem soat nef bi) met cach him hieu cho moc dich lap va trinh bay bao cao tai
chinh hop ly nham hart the rid ro va gian Ian.

1G TV

!Nell I

J1TTE
1

NAN


TONG CONG TY CO PHAN XAY LAP DAU Kin VItT NAM
Tang 25, Oa nha C.E.0, clueing Pham HUng, huyen Tit Liem
Thanh ph6 Ha N0i, CHXHCN Via Nam

BAO CAO CUA BAN TONG GIAM DOC (Tiep theo)
TRACH NHItM CUA BAN TONG GIAM DOC (Tiep theo)
Ban Tang Giam doc Tong COng ty chit' trach nhiem dam bao rang so ke than dugc ghi chap met cach phir hap
phan anh met each hop ly tinh hinh tai chinh cua Tong Cong typ bat ky thin diem nao va dam bao rang bao cao tai
chinh tut thd cac Chuan mirc ke Man Via Nam, He th6ng ke toan Viet Nam va cac quy dinh hien hanh c6 lien
quan tai Via Nam. Ban Ten Giant d6c ding chiu trach nhiem dam bao an toan cho tai san dm Tong Gang ty va
thtrc hien cac bien phap thich hqp de ngan chan va phat hien cac hank vi gian Can va sai pham khac.
Ban Tang Giam doe xac nhan rang Tang COng ty tuan din cac yeti cau neu Iron trong viec lap bao cao tai chinh.

Thay

css

cho Ban Tang Giam 66

•

TAG
GONG TYCO PHA
X A Y LAP DAU KHi .1
VieT
-

-cser PHO TONG GIAM 06C

Tong Giffin d6c
Ngiry 18 awing 3 nom 2013

49, yen,


Deloitte.
sj:

C8ng ty TNHH Deloitte Vi+t Nam
Tang 12A, Toa nha Vinaconex
34 Lang Ha, Quan Deng Da
Ha NOL ViPt Nam
Tel : +844 6288 3568

Fax: +844 6288 5678
www.deloitte.com/vn

/Deloitte-AUDHN-RE

BAO CAO KIEM TOAN DQC LAP
Kinh

Cac Co (long
Hfil &log Quail tri va Ban fling Giam die
Tong Ging ty CO phfin XAy lip Diu khi ViOt Nam

ChOng toi cid kiem toan bang can del ke loan tai ngay 31 thang 12 nam 2012 ding vii bao cao ket qua hoat ding
kinh doanh, bao cao hru chuyen tien to cho nam tai chinh ket thus cung ngay va thuyet minh bao cao tai chinh
kern theo
chung la "bao cao tai chinh") eta Tong C6ng ty Co phan Xay lap DAu khi Via Nam (goi tat la
"Tong Cong ty") dugc
ngay 18 thang 3 nam 2013, ti trang 5 den trang 42. Bao cao tai chinh kern theo khong
nham phan anh tinh hinh tai chinh, ket qua hodt Ong kinh doanh va tinh hinh hru chuyen tien to theo cac nguyen
tic va thong le ke toan dugc chap nhan chung tai cac nuOc khac ngoai Viet Nam.

Trach nhiem cfia Ban Tone Giam dic va Kifim toan vien
Nhu da trinh bay trong Bao cao dm Ban TOng Giam doc tai trang 1 va trang 2, Ban Tiling Giam dec Tong Ging ty
co trach nhiem lap bao cao tai chinh. Trach nhiem cua chimg tea la (km ray kien ve bao cao tai chinh nay dtra tren
lc& qua eta cu'Oc kiem town.
Co

t kid]]

Chting toi da thvc hien kiem toan theo cac Chuan mac kiem toan Viet Nam. Cac Chuari mot nay yeu cdu chung

lei phai lap ke hoach va thvc hien cong viec kiem toan de dat dugc su dam bao hop lY rang bao cao tai chinh
khding c6 cac sai snt,trong yeu. Gang viec kiem toan bao viec kiem tra, tren se chin mdu, cac bang thing
xac minh cho cac s6 lieu va cac th6ng tin trinh bay tren bao cao tai chinh. Chung toi ding ding tilde tien hanh
danh gid cac nguyen tic ke toan dugc ap dung va nhimg irOc tinh quan trong dm Ban Tong Giam Mc, ding Sur
each trinh bay tong quat cua bao cao tai chinh. Chung tea tin tuding rang cong viec kiem toan da cung cap nhiling
co se hop 19 cho y kien cua chfing toi.
kien
Theo 9 kien dm chiing toi, bao cao tai chinh kem theo da phan anh trung thvc va hap ly, tren cac khia canh tong
yeti, tinh hinh tai chinh cua TOng C6ng ty tai ngay 31 thdng 12 nam 2012 ding nhir ket qua boat clOng kinh doanh
va tinh hinh hru chuyen tien to cho nam tat chinh kat thee ding ngay, phi hop vii cac Chub mix ke loan Viet
Nam, 118 thong ke toan Viet Nam va cac quy dinh hien hanh c6 lien quan tai Viet Nam.
Chzing toi xin hru y ngleal s& dung bao cao tai chinh din cac win de" sau:

Nhu trinh bay tai Thuyet minh so 41 phAn Thuyet minh bao cao tai chinh, Tong COng ty did lcy hop ding xay lip
tron g6i vUi Tong C6ng ty Lip may Viet Nam theo Hop 'Jong 280909/LILAMA-PVC de xay (long Nha may
Nhidt din Wing Ang 1 vial gia tri la khoang 1.322 ty' ding. Do c6 thay dal ve thiet ke va don gid, TOng Cong ty
nghi Tap doan Ddu khi Viet Nam xem xet dieu chinh tong mix Mu to ctia do an va xtr 1y cac phut sinh chua
lulling, het dm doan vii tong gia tri de nghi xem xet dieu chinh tang them la khoang 1.313 ty ding. Theo C6ng
van so 2060/BXD-KTXD ngay 31 thang 11 nam 2012 dm 130 Xdy dtmg, Tap doan Dau khi Viet Nam dugc goy&
xem xet, quyet dinh gid tri thanh toan phut sinh chin luting het dugc cv thd cho cac nha thau ten ca se thiet ke
ban ve thi cong, khei luong thvc to trim khai dugc Chii ddu to phe duyet, du toan phut sinh duty cac don vi to
van c6 chin nang lap, tham tra nhimg khong dirge vuot qua gia tri Tong mix dau to Dv an da dugc phe duyet.
Den tilde diem lap bao cao tai chinh nay T6ng C6ng ty chua ghi nhan bat cir khoan 10 tiem tang Id chi phi phut
sinh ngoai hop ding nao vao ket qua hoat ding kinh doanh trong nam. Ban Tong Giam dem Tong aing ty tin
Mang chic chan rang gia tri phut sinh ngoai hop (long se dugc k9 ket ladi sung va theo d6 bao cao tai chinh nay
chua bao g8m bat ky khoan dieu chinh nao lien quan den gia tri phut sinh ngoai hop ding neu tren.
Ten Deloitte dugc ding de chi met hoac nhieu thanh vien cOa Deloitte Touche Tohmatsu Limited,
met cong ty TNHH co tru sb tai Anh, va mpng hrbi cac hang thanh vien - m6i thanh vien la met
to chivc ciec lap ye mat phap 19. Vui long xem tai website www.deloitte.com/about de biet them
th6ng tin chi bet ye ca cat' phap19 cua Deloitte Touche Tohmatsu Limited va cac hang thanh vien.

3


Deloitte.
BAO CAO KIEM TOAN DOC LAP (Tiep theo)
Chimg toi xin hru y ngueri su dung bcio coo tai chinh din cac win de sau (Tiap theo):
Nhu trinh bay tai Thuyet minh s6 17 phan Thuyet minh bao cao tai chinh, Ding COng ty da k9 hqp &Mg fly lap
non ggi vii C8ng ty CO phan H6a dau va Nhien lieu Sinh hoc Dau khi de fly chrng Nha may san mat Ethanol
nhien lieu sinh hoc khu vac phia Bac vii gia tri la 50.098.000 USD. Tong COng ty da that hien mot phan gia tri
hop deing va da k9 hqp thing giao thau cho Ong ty CO phan Xay lap Dan khi Ha NOi (PVC-FIN) tiep tut time
hien phan gia tri con lei cua cong trinh vii gia tri la 43.291.007 USD. Tai ngay 31 thang 12 nam 2012, PVC Ha
NOi dang trong qua trinh nip ttic that hien chr an nay. Do c6 thay dOi trong thiet ke, theo Bao cao ket qua them tra
s6 1545/VKT-TTTV cua Vien Kinh , te Xay dung - BO Xay chmg ngay 19 thang 12 nam 2011 ye viec "Them tra
du toan Craig trinh NM may san flat Ethanol nhien lieu sinh hoc khu vac phia Bac", tong gia tri chr toan caa du
An se tang them vai so tien 13.997.999 USD (gia tri sau khi them tra du an la 64.095.999 USD) so yeti gid tq theo
hop long troll ghi Tong Cong ty da ky. nth den th&i diem lap bao cao tai chinh, cac ben lien quan chua thong
nha't va k9 chinh Mac phu Mc hop clang ye gia tri lx5 sung dm cong trinh. Bao cao tai chinh kern theo chua bao
g6m cac dieu chinh c6 the c6 lien quan den van de nay.
Nhu trinh bay tai Thuyet minh so 38 phan Thu9et minh bao cao tai chinh, Tong Cong ty cam lc& bao lanh thanh
toan cho cac to ant cho vay mot khoan tien bang gid tri thu bao lath cong vii toan be cac nghia vu tra iai, lei
phat va cac nghia vu tai chinh khac phat sinh (neu cg), ngay sau khi nhan duce van ban you cau tien kern ho
sa chang minh Ben throe bao lanh da khOng that hien hoac that Men kh8ng dthg, khong day du nghia vu tra nq
(Mu c6) cho t6 chirc cho vay. TOng Cong ty cid flux hien nghia vu bao lanh vii gia tri la khoang 91 t9 clang va da
ghi nhan la khoan pith thu khac, ngoai ra, khoan vay do TOng COng ty bao lanh da qua han la khoang 643 t9
clang. Tai then diem lap ket that nam tai chinh, Tong Craig ty da trich lap du phOng toan be d8i vii cac khoan
that hien bao lanh neu ten va da trich lap chr phOng cho cac bao lath qua han tren 6 thang vii mac Mich lap la
30% (kitting tinh den khoan bao lath cho khoan vay toTong ,COng ty Tai chinh Co phan Dau khi Viet Nam) vii
gia tri du phOng khoang 35,8 t9 cong. Ban TOng Giam dOc Tong Cong. ty danh gia mot each than trong rang mac
trich lap ten la phit hop va Tong COng ty van dang dam phan yen cac to citric cho vay ye viec gia han th&i gian tra

nu va thii gian bao lanh cling nhu clang lam viec vii cac cong ty duct bao lanh.
Nhu trinh bay tai Thuyet minh so 3 phan Thuyet minh bao cao tai chinh, trong nam, Tong COng ty da ap dung phi
Med to ThOng to so 179/2012/TT-BTC do BO Tai chinh ban hanh ngay 24 thang 10 nam 2012 ("Thong to 179").
Thong to 179 thay the Thong to so 201/2009/TT-BTC ngay 15 thang 10 nam 2009 dm BO Tai chinh ("Thong to
2011., Thong to 179 quy dinh vO ghi than, danh gia va xir 19 cac khoan chenh lech t9 gia cac nghiep vu phat
sinh bang ngoai to va so du cac khoan mac tien to phat sinh tir ngay 01 thang 01 nam 2012 ve ca ban la giOng nhtr
Mang den xi:19 chenh Lech t9 gia theo Chan num ke toan Viet Nam so 10. Anh huang cua viec Ring Cong ty ap
dung Thong hr 179 den bao cao tai chinh cho nam tai chinh ket thac ngay 31 thang 12 nam 2012 duct trinh bay tai
Thuyet minh so 4.
Nhu trinh bay tai Thuyet minh so 5 phan Thuyet minh bao cao tai chinh, Tong COng ty da dieu chinh hen to met
so so lieu dm nam truck theo kien nghi neu tai bao cao kiem toan ngay 18 thang 10 nam 2012 elm Kitm toan NM
nuerc tai chinh nam 2011 cua T• ng COng ty.
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(Pc
Ding ,
Ong
Phe Tong Giam dOc
Chang chi Kiem toan vien so D.0030/KTV

Pham Quknh Hoa
•i toan vien
Mem
Chang chi Kiem toan vien so 0910/KTV

Thay mot va dal din cho

CONG TY TNHH DELOITTE VIET NAM
Ngay 18 thong 3 nam 2013
Ha NOi, CHXHCN Viet Warn

4

C
YCI

DI
VI


TONG CONG TY CO PHAN XAY LAP DAU Kill MT NAM

Tang 25, Ma nha C.E.0, dung Pham Ming, huyen Tit Liem
BIM cdo tai chinh
Thanh phO Ha NOi, CHXHCN Viet Nam
Cho nom tai chinh ket thfic ngay 31 Mang 12 nom 2012

BANG CAN DOI Kt TOAN

Tgi ngay 31 thong 12 nom 2012
MAU SO B 01-DN

Don vi: VND
TAI SAN
A. TAI SAN NGAN HAN
(100 = 110+120+130+140+150)
1. Tien va cac khoin twang dvang tien

1. Tien
2. Cac khoan Mang throng nen
I . Cic khoin diu t r tai chinh ngin bin

Ma so Thuyet
minh
100
110

111
112
120
121
130
131
132
135
139
140
141
150
151
152
154

6

1. Dau tu ngin han
III. Cic khoin phii thu ngin han

1. Phai thu khkh hang
2. Tra truck cho ngtrtri ban
3. Cac khoan phai thu ngan han khk
4. Dv pheing phai thu ngAn ban kh6 did
IV. Hang ton kho
1. Hang ton kho
V. TM sin ngin han khic
1. Chi phi tri trirerc ngan han
2. Thue gia tri gia tang &rot khau trir
3. Thue va cac khoan khk phai thu Nhi
nu&
4. Tai sin ngin han khk
B. TAI SAN DAI HAN
(200=220+250+260)
I. TM sin et, dinh
1. TM sin c6 dinh hitu hinh
- Nguyen gib
hao mon Illy ki
2. Tai sin c6 dinh thug tai chinh
- Nguyen gib
- Gib tri hao mon lily ki
3. TM sin c6 dinh vo hinh
- Nguyen gia
- GUI tri hao mon lily ki
4. Chi phi lay dyng ca ban der dang
II. Cic khoin du hr tai chfnh dii bin
1. Dan to vac cling ty con
2. Dau tu vao cling ty lien ket
3. Den to dai han khk
4. Dv phong giam gia dau tu tai chinh dai

han
III. TM sin did han khic
1. Chi phi tra tram dai han
2. TM sin thud thu nhap hoin lai

220
221
222
223
224
225
226
227
228
229
230
250
251
252
258
259

17
18
19
20

260
261
262

21
22

TONG CONG TAI SAN (270=100+200)

270

158
200

7

8
9
10
11

25
12

31/12/2012
7.435.338.409.474

31/12/2011
(Trinh bay
3.814.579.701.988

236.623.367.567

214.241.949.240

176.623.367.567
60.000.000.000
70.100.000.000
70.100.000.000
5.007.246.388.058
502.884.041.289
3.671.797.176.920
1.407.850.468.767
(575.285.298.918)
356.576.818.140
356.576.818.140
1.764.791.835.709
409.997.681
53.334.717.473
21.257.340.005

149.241.949.240
65.000.000.000
6.936.563.433
6.936.563.433
3.232.594.018.289
398.362.432.702
1.298.099.949.556
1.573.592.768.385
(37.461.132.354)
298.975.161.931
298.975.161.931
61.832.009.095

11.097.668.386
38.713.517.040
1.158.069.386

1.689.789.780.550
2.968.744.012.476

10.862.754.283
3.577.881.590.139

,

24

6i
IAA

ll

ir
HH

:1
13

14

15

16

203.898.491.029

205.404.543.070

41.073.693.310
68.731.086.165
(27.657.392.855)
3.100.826.968
6123.828.270
(3.023.001.302)
1.679.842.634
4.620.481.775
(2.940.639.141)
158.044,128.117
2.650.758.514.009
2.490.966.051.563
332.688.907.055
526.876.021.999
(699.772.466.608)

42.266.507.654
61.734.524.587
(1 9.468.016933)
4.085.596.864
6.123.828.270
(2.038.231.406)
2.984.433.136
4.598.317.117
(1.613.883.981)

156.068.005.416
3.234.357.591.410
2.250.450.495.040
671.188.907.055
532.376.021.999
(219.657.832.684)

114.087.007.438

138.119.455.659

114.087.007.438

134.072.276.461
4.047.179.198

10.404.082.421.950

7.392.461.292.127

Ccic thuyet minh to trang 10 clin trang 42 la mot bo phan hop thank cica bcio cao tai chinh
5

TA.


TONG CONG TY CO PHAN XAY LAP DAU KHI VIETNAM
Tang 25, Oa nha C.E.O, duang Pharr Himg, huyen Tir Liem
Brio cao tai chinh
Thanh ph6 Ha NOT, CHXHCN Viet Nam

Cho nam tai chinh ket thUc ngay 31 thang 12 nam 2012

BANG CAN DOI ICE TOAN (Tiep theo)
Tai ngay 31 thcing 12 nam 2012
MAU SO B 01-DN
Don
VND
NGUON VON

MA

A. NO PHA] TRA (300 =310+330)
L Nq ngin han
1. Vay va nq ngAn han
2. Phai tra ngutri ban
3. Ngutd mua tra tien truerc
4. Thud va cac khoan phai ngp Nhi nude
5. Phai tra ngurtri lao do, ng
6. Chi phi phai tra
7. Cac khoan phai tra, phai nOp ngan han
khk
8. Our, khan thuong, phdc Igi
II. Nq dai bon
1. Vay va ng dai han
2. Thud thu nhap hoan lai phai tra
3. Dv phong trcr cap mat viec lam
4. Doanh thu chira thtrc hien
B. NGUON VON CHe SO HIM (400 = 410)
L Vfin chi) so. hum
1. Vgn dieu le

2. Co phieu quy
3. Chenh Lech tY gia hoi cloth
4. Quy dau to phat then
5. Quy du phOng tai chinh
6. Quy khac thugc von chits& hair
7. (L8 lily ke)/Lgi nhuan sau thud chug phan
ohisi
TONG CONG NGUON VON (440=300+400)

so

Thuytt
minh

7.660.329.457.763

31/12/2011
(Trinh bay lei)
4.678.103.581.714

26
27

7.522.897.836.225
1.109.388.360.516
185.153.663.972
5.512.613.754.930
8.543.652.593
8.556.918.839
304.147.492.313

401.997.554.135

4.610.958.867.006
1.635.485.071.210
378.576.649.867
1.903.768.603.109
28.178.190.817
8.553.370.006
341.240.648.108
310.244.621.551

28
22

(7.503.561.073)
137.431.621.538
38.077.746.640
10.197.719.208

4.911.712.338
67.144.714.708
1.071.505.306
13.907.313.186
304.246.800
51.861.649.416
2.714.357.710.413
2.714.357.710.413
2.500.000.000.000

300

310
311
312
313
314
315
316
319
323
330
334
335
336
338
400
410
411
414
416
417
418
419
420
440

31/12/2012

23
24
25

29
30

89.156.155.690
2.743.752.964.187
2.743.752.964.187
4.000.000.000.000
(29.710.000)
35.731.619.459
41.255.373.275
500.000.000
(1.333.704.318.547)

(18.764.312.623)
35.731.619.459
37.851.477.686
500.000.000
159.038.925.891

10.404.082.421.950

7.392.461.292.127

CAC CHI TIEU NGOAI BANG CAN D6I ICE TOAN
CHI TIEU
1. Ng kW) doi da xis Iy (VND)
2. Ngoai to cac loai (USD)
3. Ngoai to cac loai (EUR)
TONG

CONG Ty COPHA8
XAY LAP DAIJKHI:

Vier

Vfi Thj Chum
Nguiri 18p

31/12/2011
9.716.217.233
77.418
8

N Ifin
0 TONG GIAM D6C

Thant Tien Dat
Ke Man tneeng

Ngay 18 Chang 3 nam 2013
Cac thuydt minh to trang 10 den trang 42 la mot 1,0 phcin hop thanh &ea biro cao ten chinh
6

ger

H


TONG CONG TY CO PHAN XAY LAP DAU Kid NOT NAM
Tang 25, tha nha C.E.0, dtrOng Pham Himg, huyen TU Liem

Bio coo tai chinh
Thanh pho Ha NOL CHXHCN Viet Nam
Cho nam tai chinh ket thuc ngay 31 Mang 12 nam 2012

BAO CAO 'CET QUA HOAT DONG KINH DOANH
Cho S.m tai chinh kit Sc ngiry 31 Chang 12 nam 2012
MAU SO B 02-DN
Don vi: VND
CHI TIEU

MA so Thuyet
minh

Nam 2012

Nina 2011
(Trinh bey lai)

1. Doanh thu ban hang vi cung cap dick vu
2. Cac khoin giam trir doanh thu

01
02

31
31

1.421.785.134.765

3.599.511.622.172

12.908.874

29.483.636

3. Doanh thu than ye bin hang yi cung cap did) vy
(1011-02)
4. Gia von hang ban va dich vu cung cap

10

31

1.421.772.225.891

3.599.482.138.536

11

32

1.422.835.194.231

3.300.758.733.813

5. Lcri nhuin gyp ye bin hang yi cung cap dich vu
(20=10-11)
6. Doanh thu host dOng tai chinh
7. Chi phi tai chinh
- Trong do: Chi phi tai vay

8. Chi phi quail 157 doanh nghiap

20

(1.062.968.340)

298.723.404.723

102.093.496.519
678.884.812.016
113. 171.252.024
792.242.514.539

325.549.496.658
326.998.117.035
125.767.757.173
268.623.466.238

30

(1.370.096.798.376)

28.651.318.108

31
32

2.036.696.518
537.769.182

3.670.633.399
1.872.200.570

12. Lcli nhuin khic (40=31-32)
13. Tang (lo)/10 nhuen ke thin tru*c thue
(50=30+40)

40
50

1.498.927336
(1.368.597.871.040)

1.798.432.829
30.449.750.937

14. Chi phi thud thu nhap doanh nghiap hian hanh

51
52

337.585.220

(330.428.556)

(1.368.935.456.260)

30.780.179.493

21

22
23
25

9. (LO)/L•yi nhuen thuin tir hoot king kinh doanh
(30=20+(21-22)-25)
10. Thu nhap Ichk
11. Chi phi khac

15. Chi phi/(Thu nhap) thud thu nhap doanh nghiap hoan

33
34
35

37
22

lei

16. (LO)/Lcri nhuen sau thue thu nhap doanh nghiep
(60=50-51-52)

60

*

Q T
b°61N Gjel‘t%
CONG TV CO P HI

XAY LAP DAU
efr

VIET NAM
hz..

sue a

„idle/Jr
Vu Thi Cham
Ngtreri lep

Pham Tkn Hit
Ke thin tnrerng

PI Pb TONG GIAM DdC

4tifyia!Otc
f9e

Ngay 18 thong 3 nam 2013

Gac thuye't minh tit trang 10 den trang 4214 mgt b0 phan hap thanh cue boo coo tai chinh
7


TONG CONG TY CO PHAN XAY LAP DAU KHI VItT NAM
Tang 25, tha LAM C.E.O, dueng Pham Hung, huyen Tir Liem
BM) cao tai chinh
Thanh ph6 Ha Ni,

O CI-IXHCN Viet Nam
Cho nam tai chinh ket than ngay 31 thing 12 nam 2012

BAO CAO LLIU CHUYEN TIEN Tt
Cho nam tat chinh kit Sc ngiry 31 thing 12 elm 2012

MAU SO B 03-DN
Don vi: VND
Mm 2011
CHI TIEU
MA s6
I. LIEU CHUYEN TIEN TU HOST DQNG KINH DOANH

Mm 2012

(Trinh bay Ini)

1. Lai nhudn trirdc than

01

(1.368.597.871.040)

30.449.750.937

2. Di& chinh cho cdc khotin:
Khau hao tai sin co dinh
Cac khoan du phOng
(Lai) chinh tech tY gia he'd doii chug thtrc hien
(Lai) tit hoat Bang dau to

Chi phi lai vay

02
03
04
05
06

11.558.368.890
1.053.723.333.710
(9.494.877.145)
(67.658.962.617)
113.171.252.024

10.961.083.696
204.685.295.062
(308.868.700.755)
125.767.757.173

08

(267.298.756.178)

62.995.186.113

09
10
11

(2.246.702.528.498)

(57.601.656.209)
3.480.135.517.543

(550.711.174.581)
(225.881.116.890)
1.256.973.197.483

12
13
14
16
20

30.672.939.728
(77.304.227.818)
(20.099.270.619)
(1.778.157.376.555)
(936.355.358.606)

5.015.570.274
(106.301.120.610)
(14.916.517.919)
(34.329.857.650)
392.844.166.220

21

(10.049.030.737)

(67.335.610.064)

3. Lpi nhu on tie hogs Ong kink doanh truck thay tit
von lieu Ong
Thay &St ir cac khoan phai thu
Thay den hang eon kho
Thay doi cac khoan phai tra (khOng bao g6m lat vay phai
tra va thu thu nhap doanh nghiep phai nOp)
Thay d6i chi phi tra mitt
Tien tai vay di tra
Thue thu nhap doanh nghiOp di ni)p
Tien chi khac cho hoat (fang kinh doanh
Lieu chuyin tiln thuiin tie hopt Ong kink doanh
11. Ltrli CHUYEN TIEN Tir HOST DQNG DAU TU .
Tienchdmuas,xyngTSCDvactisd

23
24

(50.000.000.000)

(381.220.000.000)
165.520.447.514

25
26
27

(15.000.000.000)
131.176.970.000
64.347.129.435

(1.063.256.873.451)
626.364.106.099
155.193.441.485

Lieu chuyin tiin thud,: tir hopt &Ong dilu tie

30

120.475.068.698

(564.196.856.834)

Ccic thuyit mink tie trang 10 den trang 42

537.631.583

la mot bq phan hop thank cita bcio ccio tai chinh
8

LA
.0

han khic
2. Tien thu tir thanh ly, nhugng ban TSCD va cac tai sin
dai han khac
3. Tien chi cho vay, mua cac cling cu nq cua don vi khk
4. Tien thu h6i cho vay, ban 1M cac pang cu nq ctia don vi
khac
5. Tien chi du tir g6p von van don vi khac

6. Tien thu h61 dau to g6p von vao don vi khk
7. Tien thu lai cho vay, co tut va Igi nhuan dugc chia

22

1
Ht


TONG CONG TY CO PHAN XAY LAP DAU KHI VIET NAM

Ting 25, tea nha C.E.O, chrong Pham Hung, huyen Tir Liem
Bio cao tai chinh
Thanh phi.; Ha Nei, CEDCHCN Viet Nam
Cho nAm tai chinh ket thoc ngay 31 thang 12 nAm 2012

BAO CAO

CHUYEN TIEN Tt (Tier) then)
Cho neim tat chinh ket tit ngery 31 thcing 12 nlim 2012
MAU SO B 03-DN

Don vi: VND
CHI TIEU

Ma s6

NAm 2012

Mm 2011

III. LUC CHUYEN TIEN Till HOAT BONG TAI CHINII

1. Tien thu tir phat hanh co phieu, titian von Op cua cac co
deng‘
2. Tien mua lai co phi& dA phat hanh
3. Tien vay ngin, dai han nhan dirgc
4. Tien chi tra ng goc vay
5. Tien chi tra ng thue tai chinh

31

1.375.000.000.000

32
33
34
35

(29.710.000)
466.000.000.000
(1.001.279.908.013)
(1.428.673.752)

Liu chuyen din thudn tir hoot tong tilt chink
Luv chuyen fief' thuan trong nim
Tien vi twang dwang tien du nim
Tien vi twang dwomg tien emit nim

1.451.803.122.202

(1.265.678.401.837)
(1.428.673.752)

40
50
60
70

838.261.708.235
22.381.418.327
214.241.949.240
236.623.367367

184.696.046.613
13.343.355.999
200.898.593.241
214.241.949.240

Thong tin be sung cho cac khoan phi tien

to

TiEn chi clau tu g6p van vao don vi khk kitting bao gem se tien 157.000.000.000 VND, la se tien gap van thong
qua ceng ng phai thu vao cac Ong ty con. Vi vay, mat khoan tien twang ung da duarc diEu chinh ten phan tang,
giam tien chi dau tu gap yen vao don vi khac va phai thu.
TiEn chi du to gap von vao don vi khac khOng bao gem se tien 11.581.440.000 VND, la so tien mua
co phan tar
Gang ty Co phin Bat clang san Xay lap Dab khi Viet Nam chua thanh town. VI vay, mat khoan tien Wong ring da
dugc dieu chinh teen phan tang, giam tien chi du to g6p yen vao don vi khac va phai tea
TiEn thu hai ctAu hr g6p vein vao don vi khic khong bao gem se ten 263.939.210.000 VND, la

s6 tien ban met se
khoan dau to vao Ong ty con, cling ty lien ket va dau to ngan han chua thu &rot tien. VI vay,
mat khoan tien
twang ring da dirge dieu chinh nen phan tang, giant tien thu h6i dau tw g6p yen
vao don vi khac va phai thu.
TiEn thu tir phat hanh co ppieu, nhan von gap caa cac co clang trong nim khong bao gem se
den 125.000.000.000
VND, la co tat tra bang co phieu. Vi vay, mat khoan lien twang ring da duet dieu
chinh tren phin tang, giam yen
dean le va lib nhuan sau thue chua phan phai.
Tien chi khk tir hoat clang san xuAt kinh doanh bao gem se tien 91.361.184.288 VND la tien dA bi mat
se ngan
hang gift de thtrc hien nghia vu bao lanh do cac gang ty con cna Tong Gang ty khong thuc hien thanh toan dung
han cac khoan ng den han tai cac ngan hang nay va se ten 1.665.609.000.000
4 ' A nhan ring truac caa
Ban Quan 15, Da an Nha may Nhiet Bien Thai Binh 2 de ma L/C nhap khan
hnc vu thi cong
cling trinh Nha may Nhiet then Thai Binh 2.

Vu Thj Cham
Ngtdri lap

Pham Tien nut
Ke Man trwatig

Ngay 18 (hang 3 ncim 2013

Ccic thuyet mink to trang 10 din trang 42 la mat Nphan

mledfa thiikoo

a-4


TONG CONG TY CO PHAN XAY LAP DAU Kill VItT NAM
Tang 25, tea nha C.E.O, dating Pham Himg, huyen Tit Liem
Bno cio tai chinh
Thanh pile Ha NOi, CHXHCN Via Nam
Cho Mtn tai chinh ket thdc ngay 31 thang 12 nam 2012
THUYET MINH BAO CAO TAI CHINH

MAU SO B 09-DN

Cac thuylt minh nay la mat ba phan h9p thbnh va cdn cluvc cloc clang thoi yui biro ctio tai chink kern theo

1.

THONG TIN KHAI QUAT
Hinh that sit ha-u von
Ting Cling ty CO plan Xay lap Dau khi Viet Nam (sau day ggi tat la "Ting Cling ty"), thank vien caa
Tip doan Dau khi Viet Nam (PVN), dugc thanh lap tai Viet Nam, tien than la Cong ty Co phan Xay lap
Dau khi, ten co so co phin h6a Cong ty Thiet ke va Xay dung Dau khi theo Quyet dinh sO
532/QDTCCB ngay ,26 thang 3 narn 2004 dm B0 truemg BO Cong nghiep (nay la BO Cling thuong). Clang ty CO
phan Xay
Dail khi hoot citing theo Giay chtimg nhan dang ky kinh doanh Cling ty co phan sO

4903000232 ngay 13 tang 3 nam 2006 do SO Ka hoach va Dan to tinh BA Ria - Wing Tau cap. WM dieu
le theo Giay chtimg 'than dang k1 kinh doanh nay la 150.000.000.000 VND, trong d6 von Nha mac la
135.051.750.000 VND, chi& 90,03%.

Tat Nghi quygt s6 3604/NQ DKVN ngay 26
10 nam 2007, Hai tang Quan tri Tap doan Dau khi
Viol Nam a thong qua de an chuyin doi Clingthang
ty CO phin ray lip Dau khi thanh TOng Cong ty CO phan
-

Xay lap Dan Mil Viet Nam hoot clang theo m6 hinh cong ty me - cong ty con. Tong Cong ty hoat dOng
theo Giay chung nhan dang k9 kinh doanh Cling ty có phan so 0103021423 ngay 20 thang 12 nit))
, 2007
do SO Ke hoach va Diu tu thanh phi Ha Nia cap.
Gidy chimg nhan dang ky kinh doanh thay dal lan thir

12 ngay 19 thang 4 nam 2012.

Ngay 19 thang 8 nam 2009, tJy ban Chang khoan Nha nude da chinh link chap thuan cho Ting Cling ty

CO phan Xfiy lap Dau !chi Viet Nam dime
phieu la PVX.

niern yet ten Sa Giao dich Cluing khoan Ha NOi vOi ma co

Theo Giay chimg /Than clang ky kinh doanh thay dii Ian thir 12 ngay 19 thang
4 nam 2012, tang win diau
caa Ting Cling ty la 4.000.000.000.000 VND, &roc chia that'll 400.000.000 co
phan, trong da van .z
Nha nubs do Tap doan Dau khi Viet Nam nim gift
la
2.181.733.330.000
VND,
chiem

54,54%, con lai la t
cac co dang khac.
•
Tong so than vien
dm Ting Cong ty tai ngay 31 thang 12 nam 2012 la 451 ngliti (31 thang 12 nam
2011: 477 nguai).
Ngenh nghe kinh doanh va hoat dicing chinh
Nganh nghE kinh doanh caa Ting Cling ty la:

Gia cong the tao, lap dat cac chan de gian khoan va cac ket cau kin loai khac; thiet ke, the tao cac
bon chira xang dau, khi hOa long, chin nut; bin chin ap lgc va he thong Ong
cling nghe; san xuAt
cat san pham co

;chi, chOng An man kim loai, bao cluing va sfra chfta cac chan de gian khoan, Lau
thuyen va cac phuong flan noi; gia cling ren ang, san xuAt khap noi
dau not va cac php kien phgc vg
trong linh vtrc khoan, khai thac diu khi, ding nghiep.
,

Kinh doanh vat Or thiet bi xay dung dau khi; khao sat, thiet ke, to van
dau tu xay 'acing cac cong
trinh dan clang,
can nghiep vita va nho; dau tu, xay dung cac dg an ha tang, cAu dirong, cling trinh
dan dung va cling nghiep; kith doanh nha b va cac co sO ho tang Icy thuat; san lap mat bang; xay
dung cac cong trinh they lgi, de ke ben ckig.
Lap dat he thong
may m6c thiet bi cling nghe, thiet bi thin khien, to dOng h6a trong cac nha may
cOng nghiep; lap dat cac he thong clueing day tai dien an
35KV, cac he thing dien dan dung va citing

nghiep khac.

no min, khai thac me, san xuat kinh doanh vat lieu xay dung; khao sat, duy tu, bao
throng va siva chfta cac cong trinh dau khi (ngoai bien va tren dat lien), cac ding trinh dan don va
cong nghiep; san xuAt
va kinh doanh be tong thuong phim; dau to xdy dung, khai thac va quan ly
chg.
Khoan pha (IA


TONG CONG TY CO PHAN )(Ay LAP DAU KHt VItT NAM
Bao cao tai chinh
Tang 25, tea nha CID, dutmg Pham Hang, huyen Tit Liam
Cho nam tai chinh ket thfic ngay 31 thang 12 nam 2012
Thanh phi; Ha Nei, CHXHCN Viet Nam
MAU SO B 09 DN
THUYET MINH BAO CAO TAI CHINH (Tiep theo)
Ccic thuyit minh nay la mot bo phOn hap thanh va can claw clac clang that voi bdo cao tai chinh kern theo
-

1.

THONG TIN KHAI QUAT (Tiep theo)
Nganh nghe kinh doanh va boat deng chinh (Tiep theo)
Kinh doanh bat slang san, dau tu xay dung cac khu cong nghiep, ca so ha tang giao thong, xay durng
do thi, van phong, nha o xay dung the du an ha tang, cac ding trinh they lgi, ke, cang song, Gang
bien, eau dueng, ding trinh clan dung va ding nghiep, kinh doanh do thi va van pheng, siou thi va
nha 6.
,

Dau tu xay dung, cac nha may the tao co khi thiet bi phuc vu nganh dau
cac nha may (king tau
van tai du, khi, hoa chat, nha may dung gian khoan; the nha may xi mang va san mat vat lieu xay
dkmg.
Dau to ding nghe cao trong linh vIre xay dung nha cao tang; lap dat, duy tu bao due% va sal chita
the cong trinh dau khi (ngoai khai va ten bien), cac than de khoan, the ket eau kim loci, cac bon be
chin (xang dAu, khi hod long, nuac), binh chiu ap lee va he thong cong nghe, cac cOng trinh dan
dung va cOng nghiep; to van dau tu xay dung cac cong tint' ddu khi, ding trinh dan dung va ding

iN
1/I

nghiep.

Deng tau van tai dau, khi, hod chat; deng gian khoan tat lien, ngoai bien; the tao co khi phuc vu
nganh dau khi, dOng tau va kinh doanh cang song, cang bien; the tao va cung cap cac
Ong chOng
can khoan, Ong non, IchOp noi , dau nOi va cac phi kien phvc vkitrong ltnh we dau khi, ding nghiep;
thi ding xay dung cac cong trinh dau kin Oren Ni, ngoai bien) cac cong trinh cong nghiep va dan
dung, cang sang, cang bien; thi cong cac cOng Wirth giao thong, they lqi; san xuAt cac san pham cOng
nghiep (cac nha may be tong, they Bien, dien khi...); san xuat kinh doanh cac san pham ca Ichf, cac
vat lieu xay dung, khoan, pha da no min, khai that ma, san xuAt ding nghiep (cac nha may
be tong,
they dien, dien khi); van chuyen dau va khi boa long, hoa chat; kinh doanh xuAt nhdp khan vat tu,
thiet bi xay citing ddu khi; thuong mai va dich vu tong hop.

Kiem tra va phan tich kg thu@ thi nghiem va nth ca, ly, hem, vat lieu Ay dung; kinh
doanh lap dat
cac thiet bi pheng chay chita chay; dau to xay clang va kinh doanh cac ding trinh him &rang be.
2.

CO SO LAP BAO cko TAI CHINH VA NAM TA! CHINH
Ca sir lap bao cao tai chinh
Bao cao tai chinh kern theo dtmc trinh bay bang Deng Viet Nam (VND), theo nguyen the
gia got va phe
hqp voi cac Chuan muc ke toan Viet Nam, HO thong k6 toan viet Nam va cac quy dinh hien hanh c6 lien
quan tai Viet Nam.
Bao cao tai chinh kern theo dirge lap ten co se hoat dOng lien tic. Trong
nam, doanh thu tir hoar dOng
kinh doanh cea Ting COng ty giam manh so yeti nam 2011,

13 phat sinh vai so fien la khoang 1.368 ty
VND, luu chuyin tien fir hoat dOng kinh doanh am Ichoing 936 ty VND du nc, vay ngan hang qua han tai
ngay 31 thang 12 nam 2012 la khoing 1.098 ty VND (Thuyet minh so 23) va du nq cac khoan
vay do
Tang COng ty bao lanh qua ban la khoang 643 ty VND (Thuyet minh so 38). Van
de
hum
dOng
lien
tic
cita tang Clang ty phv thuerc vao ke hoach tang catmg thu hen
cac
khoan
Fong
nq,
quyet
toan
cac
cong

Milli clang de dang de thu hoi tien va tiOp tic thea thuan cac
khoan vay can thiet vbi cac ngan hang va
cac to chac tin dung dam bao deng tien dap ting ,nhu cAu tra cac khoan nor den
han cda Tong Gang ty.
Ban Tang Giam dec Tang Cog ty cling tin tuOng rang Tang Cong ty se tie!) tvc nhan duccc
ho trq to Tap
doan Dau khi Viet Nam trong nam 2013 a dap ling nhu thu vein kinh
doanh
cong
nhu
Tong
Cong ty se
nhan clugc nguOn doanh thu fir the du an, cling trinh I6n nhu Lien hcm Loc hoa dau Ng,hi
Son,
Nhiet dien
Thai Binh, Nhiet dien Wing Ang, dam bao dOng tien de thanh toan cac khoan nq den han. Bdo
cao tai
chinh kem theo chin bao gem bat ky dieu chinh nao ce) the c6 phat
sinh tir sv kien kh6ng chac chin nay.

a

Nam tai chinh
Nam tai chinh ciia Tong Gang ty bit dau to ngay 01 thang 01 va ket thilc vao ngay 31 thang 12.

2. 1
\;)


TONG CONG TY CO PHAN XAY LAP DAU KHI VIET NAM

Tang 25, tea nha C.E.0, dutmg Pliant Himg, huyen Tir Liam
Bio cao thi chinh
Thanh ph6 Ha Nei, CHXHCN Viet Nam
Cho nam tai chinh ket that ngay 31 Mang 12 nam 2012
THUYET MINH BAO CAO TAI CHINH (Trep theo)
MAU SO B 09-DN
Cac thuyit minh nay la mat ba phan hop thanh yet c 'an chivy doc clang thai yei bao cao tai chinh kam theo
3.

AP DUNG HONG DAN ICE TOAN MOT
Ngay 24 thang 10 nam 2012, B6 Tai chinh da ban hanh Th6ng to s6 179/2012/TT-BTC ("Thong to
179") quy dinh viec ghi nhan, danh gia va xir ly cac khoin chinh lech ty gia trong doanh nghiep thay the
Thong to s6 201/2009/TT-BTC do BO Tai chinh ban hanh ngay 15 thang 10 nam 2009 ("Thong to 201").
Thong to 179 c8 hieu lvc thi hanh ke tir ngay 10 thang 12 nam 2012 va dugc ap dung tir nam tai chinh
2012. Th8ng to 179 quy dinh ve ghi rthan, danh gia va xfr 1S , cac khoan chinh leech t9+ gia vdi cac nghiep
vu phat sinh bang ngodi to va so du cac khoan mpc Wen to phat sinh tir ngay 1 thang 1 nam 2012 ye ca
ban la giong nhu huang dAn xis ly chinh leech ty' gia theo Chuan mgc ke toan Viet Nam s6 10. kill Ming
cua viec Tong Cong ty ap dung Thong to 179 den bdo cao tai chinh cho nam tai chinh ket the ngay 31
thang 12 nam 2012 dugc trinh bay tai Thuyet minh so 4.

4.

•••
411

TOM TAT CAC CHINH SACH KE TOAN CHU YEU
Sau day la cac chinh skh ke toan chit yOu
duce Tong COng ty ap dung tong viec lap bao cao tai chinh:

Li

Ukc tinh ke toan

/

13

Viec lap bao cao tai chinh than thu theo cac Chun mvc ke toan Viet Nam, He thong ke toan Viet Nam
va cac quy dinh hien hanh c6 lien quan tai Viet Islam yen
can Ban Tong Giam dee phai c6 nhang uerc
firth va gia djnh anh hiremg den so lieu bao cao ye cong no, tai san va viec trinh bay cac khoan cOng
na
va tai san tiem tang tai ngay lap bao cao tai chinh cling nhu cac s6 lieu bao can
yO
doanh
thu
va
chi
phi
trong suet nam tai chinh. Mac du cac Sc tinh ke toan duct
bang tat ca sv hieu biet dm Ban 'Mug
Giam &Se, so thvc to phat sinh co the khk yeti cat Sc tinh, gia lap
dinh dat ra.
COng co tai chinh
Ghi nhein ban (Idu
Tai san tat chin?:

Tai ngay ghi nhan ban dau, tai san tai chinh duct ghi nhan theo gia gem Ong
cac chi phi giao dich co lien
quan trot tiep

den viec mua sam tai san tai chinh d6. Tai san tai chinh tem Tong Cong ty bao
gem tien va
cac khoan tuong ducmg tien, cac
khoan phai thu khach hang va phai thu khk, cac khoan du to ngin han
va dai han.
Cong no tai chinh

Tai ngay ghi /Man ban dau, Ming no tai chinh dugc ghi nhan theo gid g6c
tril di cac chi phi giao djch c6
quan trim tiep den viec phat hanh cong nq tai chinh d6. Cong
gOm cac khoan phai tra ngtrai ban va phai tra khk va cac khoan vay. ng tai chinh cua Tong Cong ty bao
Ddnh gib 41 sari ghi nhein ban dau

HiOn tai chug c6 quy djnh ye danh gid lai cOng co tai chinh sau ghi nhan ban S.
,

Tien va cac khoin Wong throng tien
Tien va cac khoan thong dircmg tien bao gem
tier' mat tai guy, cac khoan tier' gui khong Icy han, cac
khoan dau m ngin han, c6 kha nAng thanh khoan cao, de clang chuyen dei thanh tien va it reti ro lien quan
den viec bien &Ong gid tri.

c


TONG CONG TY CO PHAN XAY LAP DAU KHI VItT NAM
Tang 25, tea nha CEO, duong Pham Hung, huyen Tit Liem
Bio cao tai chinh
Thanh 06 Ha Nei, CHXHCN Viet Nam
Cho nam tai chinh ket thfic ngay 31 thing 12 nam 2012

THUYET MINH BAO CAO TAI CHINH (Tiep theo)
MAU SO B 09-DN
Ccic thuyit minh nay la mat ha phcin hap thanh va can chew clac clang thai vol bao ciao tai chinh kern So
4.

TOM TAT CAC CHINH SACH ICE TOAN CHiJ YEU (Ti es p theo)
Dg phong phai thu kh6 dot
Du phong phai thu khe dei dugc trich lap cho nhUng khoan phai thu da qua han thanh toan tit sau thang
trO leen , hoec cac khoan phai thu ma ngugi nq kh6 co kha nang thanh loan do bi thanh ly , pha san hay cac
kho khan twang hr.

Wing ton kho
Hang ten kho dugc xk dinh tren ca set gia thep hon gifta gia g6c va gii tri thuen cep the thgc hien dugc.
Gia gee hang ton kho bao gom chi phi nguyen 41 HO tivc tiep, chi phi Lao Ong trgc tiep
vi chi phi san
xuat chung, neu c6, de c6 dugc hang ton kho 6 dia diem va tang thdi hien tat Gid goc caa hang ton kho
dugc xac dinh theo *rung phap binh quan gia quyen. Gia tri than cid the thvc hien dirge dirge xic dinh
bang gia ban vac tinh trir cac chi phi uric tinh de hoan thanh san pham cung chi phi nap till, ban hang va

ry
p

phan ph6i phai sink

Du phong giam gii hang ten kho cua Tang Cong ty dugc trich lip theo
, cac quy dinh ke toan hien hinh.
Theo d6, T6ng Can ty dugc phap trich lapton phong giam gii hang ten kho lei
thin, hong, kern phim
chat va trong trutng hop gii g6c

hang ton kho cao han gia tri thuan c6 the thvc hien (lilac tai ngay
ket th6c Men c10 ke loan.
Tai sin &á dinh hiru hinh vi khan hao
Tai san c6 dinh hag hinh doge trinh bay theo nguyen gia trir gii tri
hao mon lily ke.
Nguyen gia tai san co dinh hftu hinh bao gem gii mua va toan be cac chi
phi khic lien quan trvc del) den
viec dui tai san vao trang thai san sang sir diking.

Ac

Nguyen gia tai san co dinh hfru hinh do tv lam, ty xay chmg bao g6m
chi phi xay Ming, chi phi san xuAt
thvc to phat sinh cOng chi phi lap dat va chay thin.

Ji

Tai san co dinh hilu hinh dugc khau hao theo phuang phap
&Ong thang dva tren tiled gian him dvng uric
tinh, met the nhu sau:
Nam 2012

Nha cira, vat kien &tic
May mac, thiet bi
Phucmg tin van tai
Thig hi van phong

SO Elam
5-25
5- 10

5-7
3-7

Thue Uri san
MOt khoan thue dugc xem la thue tai chinh khi phan lern cac quyen
va rui ro ve quyen set hart tai san
dugc chuyen sang cho ngtrai di thue. Tat ca cac khoan thug khac dugclqixem
la thue

hog (16ng.

Tang Cong ty phi /than tai san thue tai chinh la tai san mia Tang Cong ty theo gia tri hop l5
, cal tai san
thue tai then diem khoi dAu thue tai san hoac theo gia tri hien tai caa khoan thank toin Oen
thue 101 thieu,
neu gia tri nay thAp hon. Ng
phai tri ben cho thue Mang ting dtroc ghi nhan tren bang can dad ke loan
nhu mot khoan nq phai tra ye thue tai chinh.
Cac khoan thanh loan tian time dugc chia thanh chi phi tai
chinh va khoan phai tri ng gOc nham dam bao t9le lai suit dinh Ic9
c6 dinh tren s6 du nq con lai. Chi phi
thue tai chinh duge ghi nhan vao kat qua hoat clOng kink doanh, trir khi cac chi phi nay live tiep
hinh
Mani' nen tai san di thue, trong truong hop d6 se dirge von h6a theo chinh
sach
ke
toan
cua
Teng
Cong

ty
ye chi phi di vay.

a


TONG CONG TY CO PHAN XAY LAP DAU KHI VItT NAM
Tang 25, tea nha C.E.O, duong Pham HUng, huyen lit Liem
Bio cao tai chinh
Thanh phi Ha Nei, CHXHCN Viet Nam
Cho nail) tai chinh ket thtic ngay 31 thang 12 nam 2012
THUYET MESH BAO CAO TAI CHINH (Tiep theo)
MAU SO B 09-DN
Cac thuyit minh nay la mot bq phan hop thanh viz can dugc cloc slang thel vai bao cao tai chinh kem theo
4.

TOM TAT CAC CHiNH SACH Kt TOAN CHU YEU (Tiep theo)
Thue tai san (Tiep theo)
Met khoan thue dugc xem la thue hoat Clang khi ben cho thue van dugc huemg phan len cac quyen lgi va
phai chiu rai ro ye quyen se him tai san. Chi phi thue hog tong dugc ghi nhan vao bdo cao ket qua hoat
Tang kinh doanh theo phuong phap duemg thang trong suet that gian thue. Cdc khoan tien nhan dugc
hoac phai thu sham tao dieu kien ky ket hap tang thue hoat clang cling dugc ghi nhan theo phuong phip
throng thang trong suet rhea gian thue.
Cac tai san di thue tai chinh dugc khau hao ten thei gian hflu Ming Sc tinh tuong to nhu ap clang yeti tai
san thuec so NM ctia fling Cong ty hoac tren thai gian di thue, trong truang hap thai gian nay ngan han,
cu the nhu sou:

121

C

Nam 2012
S6 nam

Phuang tien van tai

57

TM san co dinh ve hinh va khau hao
Tai san co dinh

v6 hinh the hien gia tri phin mem may tinh va dugc trinh bay theo nguyen gid trir gia trj
hao man lay Ice. Phan mem may tinh dugc Wan b6 theo phuong phap dui:mg thing trong Wing ba nam.
Chi phi ray dtrng ca ban dfr dang
Cac tai san dang trong qua trinh xay dung phuc vg num dich san xuat,
mgc dich nao khdc dugc ghi than theo gia goc. Chi phi nay bao g6m cho thue, quan trj hoic cho bit ky
chi phi dich vu va chi phi tai vay c6
quan plat hgp vai chinh sach Ice Man cga T6ng Cling ty. Viec tinh khau hao cim cac tai san nay dugc
ap dicing giong nhu vOi cac tai san khac, bit dau tir khi tai san 6 vao trang thai sin sang
sir citing.
Cac khoan
tir chfing khoan
Cac khoan dau tv chimg khoan dugc ghi nhin bit
du nY ngay mua khoan dau iv chting khoan va duct
xac dinh gia trj ban dau theo nguyen gia va cac chi phi lien quan den giao dich mua cac khoan dau to
chang khoan.
Tai cac Icy ke toan ti6p
theo, cac khoan dau to chirng khoan duct xac dinh theo nguyen gia trir cac khoan
giam gia din to chit/1g khoan.
Dv phing giam gia dau to

chting khoan dugc trich lap theo cac quy Binh ve ke toan hien hank. Theo do,
Tong Cong ty dugc phep trich lap dy phang cho cac khoan dau to chung khoan to do trao dei c6 gia trj
ghi se cao bon gia thi truang tai ngay ket thin mien dp ke toast.
Cac khoan tra try& dai han
Cdc khodn chi phi tra frolic dai han bao

gem
dugc coi la c6 kha nang dem lai Iqi ich kinh togin trj cling cg, dung cg, linh kien loai nho dA xuit clang va

trong twang lai cho T6ng Cong ty vai thai han tit met nam
ha len. Cac chi phi nay dugc von
has clued hinh thirc cac khoan tra fru& dai han va dugc phan be, vao
bao cao ket qua host Ong kinh doanh, sir chmg phirong phap throng thing trong yang ba nam theo cac
quy dinh ke toan hien hanh.

or
NH

EL

Ei
#3,Z


TONG CONG TY CO PHAN XAY LAP DAU Kilt VI) T NAM
Tang 25, tea nha C.E0, throng Pham Hang, huyen Tir Liam
Rio cao tai chinh
Thad ph6 Ha Nei, CHXHCN Viet Nam
Cho nam tai chinh ket t h at ngay 31 Mang 12 nam 2012
THUYET MINH BAO CAO TAI CHINH (Tiep theo)

MAU SO B 09-DN
Cac thuyit minh nay la mat be; phan hop thanh va can Apr doe clang that vat bcio cao tai chinh kern theo
4.

TOM TAT CAC CH1NH SACH KE TOAN CHO YEU (Tiep theo)
Ghi nhan doanh thu

Doanh thu ban hang duce ghi nhan khi ding then thea man tat ca nam (5) lieu kien sau:
(a) Tong Cong ty da chuyen giao phan ion tai ro va lei ich gin lien vei quyen se him san phim hoac
hang hea cho nguai mua;
(b) Tong Cong ty khong con nim gift quyen quart 19 hang hea nhu nguei so hail hang h6a
hoac quyen
kiem soot hang hem;
(c) Doanh thu duet xac dinh tuong dei chic chin;
(d) Tang Cong ty se thu &roc loi ich kid to to giao dich ban hang; va
(e) Xk dinh dirge chi phi lien quan den giao dich ban hang.
Doanh thu cua giao dich ve cung cap
dich vu duce ghi nhan khi kEt qua cua giao dich 86 dirge xac dirk
mot each dang tin cay. Throng hop giao dich ve cung cap dich vu lien quan
den nhieu kY thi doanh thu
clugc ghi Titian trong Icy theo ket qua phan ceing viec da
hoan thanh tai ngay pia bang can den ke toan cua
ky d6. Ket qua cua giao dich cung cap dich vu dirge xac dinh khi th6a man tat ca hem (4) (lieu kien sau:
(a) Doanh thu dirge xac dinh tuong den chile chin;
(b) C6 kha fling thu dirge 19i ich kinh to to giao dich

cung cap dich vu d6;
(c)
Xac dinh dirge phan ding viec da hoan thanh tai ngay eta bang can dEi ke toan; va
(d)

Xac dinh duck chi phi phat sinh cho giao dich va chi phi de' hoan thank giao dich cung
do.
cap dich vu
Doanh thu to hgp dong xay dung ciia Ring Cong ty dirge ghi nhan theo chinh sach ke toan cua Tiing
C6ng ty ye hgp ding xay dung (xem chi tiet duti day).

Lai tien girl dirge ghi nhan hen ca so din tich, dirge xac dinh ten
ap dung.

Lai to cac khoan dau to dirge ghi nhan khi Ping Ging ty c6 quyen

se du cac tai khoan tien gui va tai suit

nhan khoan lai.

Hup doi ng xay dung
Doanh thu va chi phi dia hgp ding xay clung dirge ghi nhan theo 2 truttng hgp sau:
(a) ThrOng hgp hgp dEng xay dung quy dinh nha thou dirge thanh toan theo
tien do ke hooch, khi ket qua
time hien hgp doing xay dung dirge
utt tinh mot each clang tin cay, doanh thu va chi phi lien quan den
hgp diing dirge ghi nhan tuong ting veri phin tong viec da hoan thanh do nha thin to xac dinh vao ngay
lap bao cao tai chinh ma khong phi ththic vao hOa don thanh Wan theo tien de
ke hoach da lap hay chua
va so tien ghi tren hea don la bao nhieu.
(b)
Throng hop hgp ding xay dung quy dinh nha thou dirge thanh toan theo gia tri khai lugrig thtrc hien,
khi ket qua thtrc hien hgp ding xay dung dirge xac dinh mtit each (fang tin cay va dirge khach hang xac
nhan, task
thi doanh thu va chi phi lien quan den hgp d6ng dirge ghi nhan tuong ting yin phan cling viec da

hoan
dirge
khach hang xac nhan trong nam dirge phan anh tren h6a don da
Phan
cc:kg
viec da hoan thkth dirge tinh bang ty le phin tram giita chi phi phat sinh cta phin ding viec
da
hoan
thanh
tai ngay ket that Icy kE toan so veri

tong chi phi du toan ctia h9p thing, ngoai thr tithing
heip chi phi nay khOng tuong clucmg
voi
phin
kbii
lugng xay lip da hoan thanh. Khoan chi phi nay c6
the bao gem
cac
chi
phi
phi
them,
cac
khoan
bEi
thtning
va chi thining thtrc hien hgp d6ng theo th6a
thuan yeti khach hang.
Khi ket qua thuc hien hgp ding xay dung khong the

TONG CONG TY CO PHAN XAY LAP DAU Mil VIST NAM
Tang 25, tea nha C.E.O, bang Pham Hung, huyn Iii Liem
Thanh phi) Ha Nei, CHXHCN Viet Nam

Bio ego till chinh

Cho nam tai chinh ket thtic ngay 31 Mang 12 Min 2012

THUYET MINH BAO CAO TAI CH1NH (Tiep theo)

MAU SO B 09-DN

Cac thuyat minh nay la mat ba phan hop thanh va can dugc doc dong thai vai bao arm tai chinh kern theo

4.

TOM TAT CAC CHINH SACH ICE TOAN CHU YEU (Tiep theo)
Ngoai te
Trong nam, Tong Cong ty da ap dung phi hbi t6 Thong to 179 quy dinh ve ghi nhan, danh gia va xis 19
cac khoan chenh lech ty gid trong doanh nghiep thay the Thong to 201. Theo do, * nghiep vp phat sinh
bdng cac loai ngoai to dugc chuyen doi theo ty gia tai ngay phat sinh nghiep vp. S6 du cac khoan mpc
tien to ce g6c ngoai to tai ngay ket tic nien de ke toan dugc chuyen doi theo ty gia mua tai ngay nay do
ngan hang thucmg mai not Ring Cong ty ma tai khoan ding be). chenh lech ty gia phat sinh va chenh
Lech ty gia do danh gia lai s6 du cac khoan mac tien to c6 goc ngoai te dugc hach toan vao bao cao ket
qua hoat clang kinh doanh. Lai chenh lech ty gia do danh gia lai cac s6 du cac khoan mac c6 gik ngoai to
tai ngay ket thfic nien dO ke toan khong dugc dimg chia cho co dong. Thong to 179 quy dinh ye ghi
than, daft gid va xir 19 cac khoan chenh lech ty gia vai cac nghiep vp phat sinh bang ngoai va so du
cac khoan mpc tien to phat sinh to ngay 01 thong 01 Ram 2012 ye ca ban la gi6ng thu hag dan xir 19

chenh lech ty gid theo Chuan mpc ke toan Viet Nam so 10.
Neu Thug Cong ty

ap dung ghi nhan chenh lech ty gia theo VAS 10, s6 du 1gi nhuan'chug phan ph6i tai

ngay 01 thong 01 nam 2012 se giam 18.764312.623 VND va tai nhuan tor& thue cia Tong Cong ty cho
nam tai chinh ket thic ngay 31 thong 12 nam 2012 se giam 18.764.312.623 VND va
s6 du khoan mpc
"Chenh lech ty gia hoi doai" dugc phan anh trong muc "Viin chi ser frau" tren bang can doi
ke toan cia
Cong ty tai ngay 01 thong 01 nam 2012 se tang 18.764.312.623 VND. Ban TOng Clam Mc Ten Gang ty
quyet chid) ap dong viec ghi nhan chenh lech t9 gia theo Wong clan tai Thong to 179 va tin tuemg viec ap
dong de cling veri viec tang thai Gong be diy di thong tin ve so khac biet trong tntting hop ap don theo
huerng dan theo VAS 10 se cung cap
day di hem cac thong tin cho ngoai sir dong bao cao tai chinh.
Chi phf di vay
Chi phi di vay lien quan troc tiep den viec mua, dau to xay dung hoac san
xuat nhftng tai san can mOt
thai gian ?tong d6i doi de hoan thanh duo vao sit dong hoac kinh doanh dirge
cOng vao nguyen gia tai
san cho den khi tai sari di &roc dua vao sir dung hoac kinh doanh. Cac khoan thu nhap phat sinh tir viec
to tam thbi cac khoan vay &rot ghi giam nguyen gia tai san c6 lien quan.
Tit ca cac chi phi tai vay khac dugc ghi
nhan vao bao cao ket qua hoat (Ong kinh doanh khi ph& sinh.
Cie khoan dq phong
Cac khoan du phemg &roc ghi nhan khi Ping Cong ty co nghia vo

da xay ra, va Tong Cong ty c6 kha nang phai thanh toan nghia vo nq hien tai do ket qua tfr mOt so Men
nay. Cac khoan do phi:mg dugc

xac
Binh ten ca sec u6c tinh cia Ban Ving Giarn d6c ve cac khoan chi phi
can thiet de thanh Wan nghia vo
nq nay tai ngay ket that nien de, ke toan.
Thue
Thue thu nhap doanh nghiep the hien tang gia tri cia s6 thue
phai tra hien tai va soc thue hoan
56 thue phai tra hien tai dugc tinh doa tren
thu nhap chin thue trong nam. Thu nhap chiu thue khac vii
nhuan thuan
dugc irinh bay tren bao cao ket qua hoat dOng kinh doanh vi thu nhap chiu thud khong
bao gam
cac khoan thu nhap hay chi phi tinh thue hoac dugc khAu tra. trong cac nam khac (bao gom ca 18
mang sang,
neu cd) va ngoai ra khong bao gOm
cac chi tieu khong chiu thue hoac khong dugc khau
Thue thu nhap hoan lai dugc Mill tren cac khoan chenh lech giaa gia tri ghi
so va ca sa tinh thue thu
nhap cia cac khoan moc tai sari hoac Gong nq tren bao cao tai chinh va dugc
ghi
than theo phucmg phap
bang can dti ke toan. Thue thu nhap hoan lai phai tra phai dugc
ghi than cho Mt ca cac khoan chenh lech
tam thai con tai sari thue thu nhap hoan lai chi dugc
ghi nhan khi chic chin c6 di lqi rilman tinh thue
trong tuong lai de khAu trir cac khoan chenh lech tam thin.
Thue thu nhap hoar) lai dugc xac dinh theo thue
suet do tinh se ap dfmg cho nam tai san dugc
thu hed hay
phai

tra
duct
thanh
toan.
Thue
thu
nhap
hoan
lai dugc ghi nhan vao bao cao ket qua hoot dOng kinh
doanh va c hi ghi vao

1

A


TONG CONG TY CO PHAN XAY LAP DAU KHI VItT NAM
Tang 25, tea nha C.E.O, dueng Pham Hung, huyen Tit Liam
Sao cao tai chinh
Thad 'the' Ha Nei, CHXHCN Viet Nam
Cho nam tai chinh ket thfic ngay 31 thang 12 nam 2012
THUYET MINH BAO CAO TAI CHINK (Tiep theo)
MAU SO B 09-DN
Cac thuyat minh nay la mot 60 phan hop thanh ve can dugc clot citing thin van bar) cao tat chinh kern theo
4.

TOM TAT CAC CHINK SACH KE TOAN CHI) YEU (Tiep theo)
Thue (Tiep theo)
TM san thue thu nhap hoan lai va ng thue thu n14 hoan lai phai tra dugc bit trir khi T8ng Cong ty co
quyen hop phap de NI tit gifta tai san thue thu nhap hien hanh vet' thue thu nhap hien hanh phai n0p va

khi cac tai san thue thu nhap hob lai va ng thud thu nhap hoan lai phai tra lien quan ton thue thu nhap
doanh nghiep dugc quan ly bei ding met co quan thue va Tong Cong ty co du dinh thanh toan thue thu
nhap hien hanh tfen co se thuan.

Viec xac dinh thue thu nhap cua T8ng Cong ty can cfr vao cac quy dinh hien hanh ve thue. Tuy nhien,
nhibig quy clink* thay doi theo timg thei ky va viec xac dinh sau cling ve thue thu nhap doanh nghiep

• *(

Cac loai thue khic dugc ip Ming theo cac luat thue hien hanh tai Vi't Nam.

ii

thy thuOc vao k& qua kiem tra cua cu quan thue co tharn quyen.

2
5.

DIEU CHINH HOI TO BAO CAO TAI CHINK DA DUVC PHAT HANK
Theo yeti cAu cua Kiem toan Nha nuoc tai bao cao kiem toan ngay 18 thang 10 nom 2012, Ban TEng
Giam dee Thug Ging ty da diEu chinh hoi to bao cao tai chinh Min 2011 cho pha hop veri kien nghi cua
KiEm toan Nha mac. Cac khoan dieu chinh chit' yeti bao gem:
- Tang khoan trich lap du pheing din to tai chinh dai han va chi phi tai chinh yeti s6 tien 125.391.607.458
VND chit yen do TEng Cory ty chua rich lap clix phong tau to tai chinh dai han vao Ging ty Co phAn Xi
mang Ha Long do khoan 16 caa CEng ty nay nam tong ke hoach 10 3 nam ke to ngay Nha may xi mang
di vao boat deng.
- Tang phai thu khac veri se) tien 4.797.771.729 VND, tang gia von hang ban voi
s6 tien 47.977.717.289
VND, tang phai tra ngueri ban vOi s6
tien 52.775.489.018 VND lien quan den viec diet' chinh giam gid

chi phi lien quan den cOng trinh kho larch LPG do Kiem toan Nha nuerc ket loan chua du dieu kien
a
di6u chinh giam gia.
- Tang hang t6n kho - chi phi san xuat kinh doanh der dang va phai tra khac s6
tien 29.583.388.258 VND
la chi phi to van thiet ke
da nghiem thu caa nha thAu lien quan den cling trinh Nha may Nhiet then Thai
Binh 2.
- Giam doanh thu va ngueri mua tra tien fru&

set

tien 11.131.188.418 VND, giam gid von va chi phi san
xuat kinh doanh do dang tucmg (mg veri so Wen 9.192.911.727
VND do chua hoan thanh mtic
thi cling
lien quan den ding trinh Nha may Nhiet then Viing Ang.

- Tang chi phi xdy thing
ca ban do' dang va tang phai tra khac se tien 15.030.542.964 VND lien quan den
iai phat chain tra cua dy an
Soai Rap.

T
Hau

iT1
AA
(P •

TONG CONG TY CO PHAN XAY LAP DAU KHI VIET NAM
Tang 25, tea nha C.E.O, dueng Pham Wing, hu* Tit Li8m
Bio cio tai chinh
Thanh 06 Ha Noi CHXHCN Vi4't Nam
Cho Min tai chinh ket thoc ngay 31 Mang 12 Mtn 2012
,

THUYET MINH BAO CAO Tit CH1NH (Tiep theo)
MAU SO B 09-DN
Cac thuyAt mink nay la mot b0 phan hop thanh viz can duce doe clang that vai bao coo tat chinh kem theo
5.

DIEU CHiNH HOT TO BAO CAO TAI CH1NH DA DOC PHAT HANH (Tiep theo)
Anh huong clia cac dieu chinh nay nhu sau:
Don Nit: VND
BANG CAN 061 ICE TOAN
31/12/2011
Truk dieu chinh
TAI SAN NGAN HAN
Cac khoan phai thu ngin han khdc
Hang tan kho
Thue gia tri gia tang &rut khau tit
Thud va cac khoin khac phai thu NM
flute
TAI SAN DM HAN
Chi phi xay dung ca ban db dang
Dv pheng giarn gia cau to tai chinh dai
han
Tai san thue thu nhap hoan lai

NQ PHAI TRA
Nq ngiu han
Phai tra ngtrai ban
Ngtrai mua tra tien truck
Thu va cac khoan phai nOp Nha nuat
Phai tra ngtrai lao dOng
Chi phi phai tra
Cac khoan phai tra, phai nQp ngin han
khdc
Thud thu nhdp hoan lai phai tra
NGUON VON
Von chii sfr hfru
Lgi nhudn sau thue chug phan phoi

1.544.461.529.341
275.355.780.559
38.387.546.782
783.720

Dieu chinh hei t6

31/12/2011
Sau dieu chinh

29.131.239.044 1.573.592.768.385
23.619.381.372 298.975.161.931
325.970.258
38.713.517.040
1.157.285.666
1.158.069.386

141.037.462.452
(94.266.225.226)

15.030.542.964
(125.391.607.458)

156.068.005.416
(2 19.657.832.684)

1.563.276.545

2.483.902.653

4.047.179.198

32 5.881.160.849
1 .892.637.414.691
35.303.790.9M
10.223.170.006
340.683.699.114
257.134.937.133

52.695.489.018
11.131.188.418
(7.125.600.147)
(1.669.800.000)
556.948.994
53.109.684.418

378.576.649.867
1 .9 03.768.603.109
28.178.190.817
8.553.370.006
341.240.648.108
31 0.244.621.551

335.287.435.279

13.907.313.186

13.907.313.186

(176.248.509.388)

159.038.925291

Dieu chinh het to

Mm 2011
Sau dieu chinh

BAO CAO KET QUA HOST HONG KINN DOANH

Dganh thu ban hang va cung cap dich vg
Gia von hang ban va dich try cung cap
Doanh thu boat Ong tai chinh
Chi phi tai chinh
Chi phi guar) ly doanh nghiep
Thu nhdp khk

Chi phi thue thu nhdp doanh nghiep hien
hanh
(Thu nhdp) thuE thu nhdp doanh nglil4
hoan lai
Lgi nhuan sau thue thu nhdp doanh
nghiep

Mm 2011
Trirdrc dieu chinh
3 .610.642.810.590
3 .2 58.734.661.930
323.132.507.098
2 01.606.509.577
2 70.326.662238
2.677.906.126
8.608.856.071

(11.131.188418)
4 2.024.071.883
2 .416.989.560
125.391.607.458
( 1 .703.196.000)
992.727.273
(8 .608.856.071)

3 .5 99.511.622.172
3 .3 00.758.733.813
325.549.496.658
32 6.998.117.035
2 68.623.466.238

3 .670.633.399

( 11 .753.839.089)

11.423.410.533

(330.428.556)

2 07.028.688.881

( 17 6.248.509.388)

30.780.179.493


TONG CONG TY CO PHAN XAY LAP DAU KHI VIET NAM
Tang 25, tea nha C.E.O, dubng Pham Hung, huyan Tir Liam
Ban cao tai chinh
Thanh pha Ha Nai, CHXHCN Via Nam
Cho narn tai chinh kat thoc ngay 31 thang 12 nam 2012
THUYET MINH BAO CAO TAI CHINH (Tiep Dieu)

MAU SO B 09-DN

Cac thuylt minh nay la mot b0 ph an hop thanh ya can throe doe clang that vol bcio cao tai chinh kern theo
5.

DIEU CHINH H61 TO BAO CAO TAI CHIMI DA DUQC PHAT HANH (Tier) then)
Dan vi: VND

BAO CAO LUt CHUYEN TIEN TE

1.Lgi nhuan tnrgc thug
2. Dieu chinh cho cac khoan:
Cac khoan dg ph6ng
3. Lqi nhuan tir hoat Ong kinh doanh
tusk thay dai van hru clang

Thay d61 cac khoan phai thu
Thay hang t6n kho
Thay dal cac khoin phai tra (thong bao
gam la; vay phai tra va thue thu nhap
doanh nghiap phai nap)
6.

Mm 2011
Trutt thin chid
203.883.705.863

(173.433.954.926)

Mm 2011
Sau diet' chinh
30.449.750.937

79.293.687.604
111.037.533.581

125.391.607.458
(48.042.347.468)

204.685.295.062
62.995.186.113

(530.029.084.733)
(202.261.735.518)
1.164.629.378.795

(20.682.089.848)
(23.619.381.372)
92.343.818.688

(550.711.174.581)
(225.881.116.890)
1.256.973.197 .483

Dieu chinh hoi to

TIEN VA CAC KHOAN TUONG DUONG TIEN
31/12/2012

Tien mat
Tien gen ngan hang
Cac khoan twang throng tien (i)

VND

31/12/2011

VND

1.193.411.786
175.429.955.781
60.000.000.000

8.209.850.975
141.032.098.265
65.000.000.000

236.623.367.567

214.241.949.20

Cdc khoan tuong diking
the hien
tien giri c6 Icy han 1 thang tai Ngan hang Throng mai )
CO phan Dai Dining - Chitin
nhanh
Thankhoan
Long.
7.

DAU TU NGAN HAN
31/12/2012

VND

31/12/2011
VND

70.100.000.000

6 .936.563.433

Dau ttr ngin han Ichk
Tron2 c16:
CEng ty Co phan Dau to PV-Inconess
Cling ty CP Thiat nal ngooi thdt Dau khi (PVC-Metal)
Cling ty CP Xay kip Dane khi Thai Binh Dacmg (PVC-TBD)
Tian gai cO Icy han
tly Ark dau to

Du phong giam gia du to ngin han

8.

a

1 4.600.000.000
2 .000.000.000

6.936.563.433

50.000.000.000
3.500.000.000
7 0.100.000.000

6.936.563.433

31/12/2012

VND

31/12/2011
VND

33 7.048.552.452
16 5.835.488.837

29 8.918.500.058
9 9.443.932.644

5 02.884.041.289

3 98.362.432.702

PHAI THU KHACH HANG

Phai thu cac ben lien quan
Phai thu cac ben khk

4


TONG CONG TY CO PHAN XAY LAP DAU KHI VItT NAM
Tang 25, tea nha CEA), throng Pham HUng, huyen Tit Liem
Bao cao tai chinh
Thanh pile Ha Nei, CHXHCN Viet Nam
Cho nam tai chinh ket the ngay 31 thane 12 nam 2012
THUYET MINH BAO CAO TAI CHINH (Tiep theo)
MAU SO B 09-DN

Ctic thuyit minh nay la mot bo phan hop thank va can cluvc Jac clang that vai boo cao tat chinh kern theo
9.

TRA TRUOC CHO NGISOI BAN

Cong ty pang nghiep DEALIM (*)
Tap doan Sojitz (*)
Cong ty Co phan Dau to xay dimg PVC- IMICO
Cong ty Co phan Thi Ong Ca gild va Lap may Dau khi
Cong ty CO phan Xay lip Diu khi Mien Trung
Cong ty C6 phan Dau to xay dtmg Vinaconex - PVC
Cong ty Co phan Xay lap Dau khi Ha Nei
Cong ty Co phan Ca dien Dau khi Viet Nam
Cac khoan khac

31/12/2012
VND

31/12/2011
VND

2.060.095.613.280
367.860.302.250
238.834.378.722
281.664.490.448
178.768.610.892
140.179.940.493
92.483.025.830
5.000.000.000
306.910.815.005

318.776.420.540
206.937.767.821
137.484.812.292
85.367.879.885
29.646.872.182
188.113.486.094
331.772.710.742

3.671.797.176.920

1.298.099.949356

(*) Khoan Ira tnrec cho lien danh
nha than Sojitz va Dealim 1 ten quan den hop ding
Nha may Nhiet dien Thai Binh 2.
mua thiet hi do an

10. CAC KHOAN PHAI THU NGAN HAN 'MAC

Cling ty Co AA)) 'Chad son Lam Kinh
Ong ty Co phan Dau to Xay lap Diu khi Sai Gen
°big ty CO phan Dau to Ha tang va DO thi Dau khi
Ong ty CO phan Dau to Xay dung Thuong mai Dau khi - IDICO
Tang Cling ty CO phan Dich va Ky. gas
Diu khi - PTSC
Ling Cling ty Xay lap Dau khi Nghe An
Cong ty TNHH VNT
Ong ty CO phan Dau to, Xay dung va Thuong mai An Thinh Phat
Cong ty CO phan Top doan Dai arcing

Cling ty CO phan Kay dtmg Cong nghiep va Dan clang Dau kin
Ong ty Co phan Kinh doanh Dich vu Cao cap
Dau khi Viet Nam
Tong COng ty Cling nghe Nang lueng Dau khi Viet Nam
Cong ty Co phin Ket cau Kim loci va LAp may Dau khi
Gang ty CO phan Thiet bi Nei ngoai that Diu khi
Ging ty CO phan Dau khi Deng DO
Ong ty CO phan Dau to Diu kht Song Hong
TOng Ong ty Tai chinh Co phan Dau khi Viet nam
Ong ty CO phan Xay lap dau khi Mien Trung
Ging ty CO phan Xay lap Dieing Ong Be
chum Dau khi
Ong ty CO phin Xay lap DAti kb! Ha Nei
Cong ty CO phan That trier, de thi Dan khi
Ngan hang Thuong mai CO pia Dai Throng (*)
NOM hang Throng mot CO phan Sai Gen Ha Nei (*)
Cac khoan phai thu khk
Tang ceng

31/12/2012
VND

31/12/2011
VND

215.842.638/44
260.668.242.110
198.999.199567
1 82.751.484.890
14 6.218.545.419

1 66.198.719.094
11 8.295.555.492
1 09.683.203.889
1 13.850.000.000
1 13.850.000500
98.777.387.739
96.860.021.742
65.215.840.000
54.000.000.000
34.500.000.000
33.805.997.863
37.247.261.205
27.075.990.000
27.075.990.000
21.328.869.681
2 6.179.097.064
2 0.400.000500
5.100.000.000
17.226.972.263
1 6.630.270.000
15.396.031.570
1 5.396.031.570
15.000.000.000
13.528.689.385
13.500.000.000
12.423.479.775
12.423.479.775
10.410.594.852
1 72.987.110.545
7 .968.124.019

78.709.258.027
5.400.000.000
1 10.400.000.000
45.477.848.975
39.213.925.313
77.494.778.210
1 27.932.598.474
1.407.850.468.767
1.573.592.768.385

(*) Phai
thu tir Ngan hang Thuong mai CO phan Doi Ducmg va Ngan hang Throng mai CO phAn
Ha
Ndi the
sai Gen
bao lath hien khoan lien cat ngan hang nay da cat tir tai khoan dm Tang Ging ty

2

l

x


TONG CONG TY CO PHAN 'ay LAP DAU KIII VItT NAM

Tang 25, tea nha C.E.O, duemg Pham Hang, huyen Tir Liem
Bio cao tai chinh
Thanh ph6 Ha N6i, CRXHCN Viet Nam
Cho nam tai chinh ket thac ngay 31 Mang 12 nam 2012

THUYET MINH 13A0 CAO TAI CH1NH (Thep theo)
Cric thy& minh nay la mot bq phein horithanh va cdn duvc doe

MAU SO B 09-DN
clang that voi bao ccio tai chinh kem theo

11. HANG TON KHO

Chi phi san xuAt, kinh doanh do dang

31/12/2012
VND

31/12/2011
VND

356.576.818.140

298.975.161.931

356.576.818.140

298.975.161.931

Chi phi san xuk,
kinh doanh db dang la chi phi cat ding trinh dang xay dung
dO dang, tai ngay
31/12/2012, chi phi san xuat der dang chi tiet theo cac cling trinh nhu sau:

Nha may Nhiet dien (NMND) Thai Binh 2

NMND Vilng Ang va NMND Quang Trach
Kho chfra LPG 1anh
Ck cOng trinh kit

31/12/2012

31/12/2011

VND

VND

1 32.712.081.534

38.985.650.841

10 3.124.445.796
1 8.778.325.753
101 .961.965.057

12.

3 56.576.818.140

TAI SAN NGAN HAN ICHAC

31/12/2012
VND

Tarn ling

KY cage, ky qujI ngan han (*)
Tling ci)ng

8 .409.227.473
1 . 68 1.380.553.077
1 .689 .789.780.550

2 1.452.926,134
1 15.291.438.076
123 .245.146.880
29 8.975.161.931

31/12/2011
VND
1 0.812.754/83

50.000.000
10 .861754.283

C

(*) Ky ewe, ky guy
ngan ban bao gam

s6 ti6n 1 .665 .609.000.000 VND la so
tien
ky guy
mg ang
L/C
nhap

khau
may
mOc,
thiet
bi
phuc
vu
thi
clang
clang trinh Nha may Nhiet then Thai
Binh
2 theodiHgp
tin dung so
OINCB-PVC
Icy
ngay
12
[hang
12
nam
2012
gift
Tting
Clang
ty
va
Nan
hang
Thuong
mai

CO phan Ngoai thircmg Viet Nam.
13.

TAI SAN CO DIN! HUh HSI
Nha
vit kiln true

Miy m6c,
thief b .
VND

Pinning
van tai
VND

27.959.629.695
-

1 .936.919.387

428.040.720

1 3.186.197.378
7 .197.742.726

1 8.651.778.127

424.959.932

61.734.524.587

8.050.743.378

27.959.629.695

2 .364.960.10;

1 9329.758304

19.076.738.059

68.731.086.165

4.744.029.123
1.988.428.091

10 .577.497.362

1 9.468.016.933

5.678.275.414

1 5.708.809.016

VND

NGUYEN GIA

Tai ngay 01/01/2012
Tang do mua aim
Thanh ly, nhugng ban

Tai ugly 31/12/2012

GIA TRI HAO MON LUY KE
Tai ngay 01/01/2012
Khan hao trong
Thad 1Y, nhugng ban
Tai ngay 31/12/2012
GIA TRI CON LAI
Tai ngay 31/12/2012

2.925.520.468
1.808.070.576
4.733.591.044

23.226.038.651

1.220.969.980
315.747.401
1.536.717.381

828.242.726

Thiet bi
sp
i hes_
VND

5.131.311.654

TO

VND

9.243.557.722
27.657392 855

D


TONG CONG TY CO PHAN XAY LAP DAU Kill VIET NAM
fang 25, tea nha C E 0, diking Pham Hang, huyen Tir Liem

Thanh ph6 It Nei, CHXHCN Viet Nam

Bee do tii chinh

Cho nem tai chinh ket thac ngay 31 thang 12 nem 2012

THUYET MINH BAO CAO TAI CHINH (Tiep theo)
MAU SO B 09-DN
Cac thuyit minh nay la mot by pl . pn hop thanh va can Arc d9c tang that voi bao ca.° tai chinh kern theo
17.

DAU TU. VAO CONG TY CON

Thong tin chi tier ve cac cong ty con dm Tong Ong ty tai ngay 31 thang 12 nem 2012 nhu sau:

Su

IS cling ty con

Noi thanh lip
va boat Ong

1 COng ty Ca phin Xay lap Diu khi Mien
1)a NAng
Trung (PVC-MT)
2 Ong ty Co phin ray lip Dunng 6ng Be
Ba
Vting
chfra Diu khi (PVC-PT)
Tau
3 Cong ty CO phin Xay dung Cong nghiOp vi Ba Ria - Wing
Dan dung DAu khi (PVC-IC)

tl

76.500.000.000

51%

102.000.000.000

51%

153.000.000.000

51%

Tau
Ba Ria - VI-mg

204.000.000.000

54%

Tau
Ha NOi

107.500.000.000

36%

Ha Nii

200.000.000.000

40%

Can Thu

153.532.000.000

53%

Thank Boa

75.600.000.000

36%

Ha NOi

203.793.940.000

76%

Thai Binh

325.000.000.000

72%

Ha NOi

201.637.505.565

36%

12 Ging ty Ca phin Diu to Ha tin va DO thi
Diu khi (PVC-Petroland) (i)

Thank pha
Ha Chi Minh

367.502.605.998

36%

13 Ging ty Co pit Diu to Xay lip Diu khi
Duyen Hai (PVC-Duyen Hai) (i)

14 Ging ty Co phin Diu to va Xay dung Din
khi Phu Dat (PVC-Phu Dat)

Hai Phong

63.900.000.000

35%

Thank ph6
Ho CM Minh

200.000.000.000

47%

Thank Hoa

57.000.000.000

30%

4 Cong ty Co phin KS eau Kim loci va Lip
may Diu khi (PVC-MS)
5 Cong ty Co phin Xay lip Diu khi Ha Nii
(PVC-HN) (iXii)
6 Cong ty Co phin Thi cong Ca giai va Lip
may Diu khi (PVC-ME) (i)
7 Ong ty Co phin Phat Hien Do thi Diu khi
(PVC-Mekong)

8 Ong ty Co phAn Diu tv ray lip Diu khi
Thank Boa (PVC-Thanh HO) (i)
9 Cong ty Co phan Bat ding san Xay lip Diu
khi Viit Nam (PVC-Land)
10 Ong ty Co phin Diu to va Thong mai
Diu khi Thai Binh (PVC-Thai Binh)
11 Ging ty CO phin Diu khi Bong DO (PVCDeng DO) (f)

15 COng ty Co phin Khach san Lam Kinh
Ting cong

(i)

Ti Ig T5, I§ men
Gii Iii von gop tai phin six
bieu quy&
ngly 31/12/2012
hire
% Hont dOng chinh
VND
%
51% Kay lip, kinh doanh bit
(long sin
51% Xay lip, kinh doanh bit
dung sin
51% Xiy lip, sin xuat cong
nghiep, kin') doanh bit

IM
p

r

54% ray lip, kink doanh bit
dOng san
36% Xay lip, kink doanh bit
ding san
40% Xay lip, kinh doanh bat
ding san
53% Xay lip, kink doanh bat
ding san
36% Xi) , lip, kink doanh bit
ding san
76% Kinh doanh bat ding san
va dick vp
72% Xay lip, kink doanh bit
Ong sin va itch vu
36% Kinh don't bat dOng san
va
36% Diu tu ay dung va kinh
doanh ha rang It, thuit
35% Diu to phut triin khu
Gong nghiip, kink doanh
53% Kinh doanh bit Ong san,
vat WO lay dm
82% Kinh doanh dick vu

khach son
2.490.966.05L563

Theo danh gia caa Ban Tang Giam cric TOng Cong ty, mac du tS , le
quyen bih quyen ctia Tang Cong ty
nh6 han hoac bang 50% tai PVC-FIN, PVC-ME, PVC-Thanh Hoa, PVC-Dong Do,
PVC-Duyen Hai nhung Tong Cling ty van co quyen kiem seat cac can ty nay thOng c PVC-Petroland va
J ua quyen chi phOi
cac chinh sack tai chinh va hoat dOng; giao va danh gia viec thgc hien ke hoach san xuat kinh doanh hang
nam; h6 tra y8 citing viec, cac hop clang xay lap ,
thf truang, tai chinh. Theo Nghi quyet s6 1928/NQDKVN ngay 11 thang 8 nam 2010
dm Tap down Dau Ulf Viet Nam ve viec "Thong qua chn tnrcmg thgc
hien Phucmg an tai cau true tong the
Ding C6ng ty Co phan Xay lap Dan khi Viet Nam" va Nghi quyet s6
491/NQ-XLDK ngay 14 thang 6 nam 201 I cua HOi clang Quan trj Tang Cong ty ve viec "Phe duyet
danh
muc
cac don vi thanh vien cua TOng Ging ty CO phan Xay lap Dan khf Viet Nam", Tang Cong ty duy tri
cac cong ty nay la nham cac cong ty con thuOc linh voc san xuat cong nghiep,
nay lap va kinh doanh bat
dOng san. Cac cling ty not tren dugc xac Binh la cong ty con va dirge hop nhat vao
bao cao tat chinh hap
nhat caa TOng Cong ty.

tt

N
;.(


TONG CONG TY CO PHAN 'ay LAP DAU KHI VI4T NAM
Tang 25, tea nha C.E.O, dueng Pham Hang, huyen Tit Liem
Bao cao tai chinh

Thanh ph6 Ha Nei, CEDGICN Viet Nam
Cho nam tai chinh ket thuc ngay 31 Mang 12 nam 2012
THUYET MINH BAO CAO TA! CHINH (Tiep theo)
MAU SO B 09-DN
Cdc thuydt minh nay Id mot by phan hop thanh va cdn dux doc (king thdi vii bao cao tai chinh kem theo
17.

DAU TU. VAO CONG TY CON (Tiep theo)

(ii)

Theo Bao cao fret qua them tra s6 1545NKT-TTTV cita Vien Kinh to Xay dung - BO Xay dung ngay 19
thang 12 nam 2011 ve viec "Them tra du toan Cong trinh Nha may san xuAt Ethanol nhien lieu sinh hoc
khu Arc phia Bad", tong gid tri du than du an tang them yeti so tien 13.997.999 USD (Gia tri hqp (tong
xay lip tren gei cita du an s6 59/2009-EPC ngay 12 than 8 nam 2009 a ics, vii COng ty Co phin H6a
clan va Nhien lieu Sinh hoc Dan khi la 50.098.000 USD, gia tri sau khi them tra du an a 64.095.999
USD). Tinh den Mai diem phat hanh bdo cao tai chinh nay, town be phin gia tri tang them nay chua duce
thong that va IcS7 phu luc het) ding be sung vOi Cong ty CO phin Boa clau va Nhien lieu Sinh hoc Deu
khi (chit dau tu du an). Bdo cao tai chinh cua Cong ty Co phin Xay lap Dalt khi HA N6i (Cong ty con dm
Tong Ging ty) chua bao gem bat IcY dieu chinh nao lien quan den gia tri tang them theo ket qua thim tra
neu Pen. Theo do, Tong Cling ty chua xem xet bat icS7 anh hating nao cid gid tri tang th6m nay deb lgi

18.

C

nhuan trong nam 2012; do do, khOng co khoan du phong nao dugc trich lap va ghi nhan vao bao cao k6t
qua hoat Ong kinh doanh cho nam tai chinh nay.

D,

N

DAD TU. VAO CONG TY LIEN KET

tF
31/12/2012
VND
332.688.907.055

Dau tu van cac tong ty lien ket

31/12/2011
VND
671.188.907.055

Thong tin chi tiet ve cac tong ty lien ket cua Tong Cong ty tai 31/12/2012 nhu sau:
Ty le
phin sit
hie

Noi think 4p
va hogt Bang

Gig tri van gap tai
nay 31/12/2012
VND

Coq ty C6 phin Thiel ke Quac to HeerimPVC

HA NOi

3.740.000.000

44%

2

Cong ty C6 ;Man Co dien Diu khi Viet Nam

Ha Nei

2.600.000.000

26%

3

Cong ty C6 phin Bit dOng sin Diu khi
Viet Nam

Ha Ntli

100.000.000.000

27%

4

Cong ty C6 phin Trang tri Nei that Diu khf

HO NOi

20.000.000.000

50%

5

C8ng ty Co phin Be tang Du ting Me PVCFECON

HO Nam

37.500.000.000

25%

6

Tang ang ty Xay lip Diu khi Nghe An
(PVNC)

Nghe An

55.000.000.000

23%

23% Xay lip, kinh doanh bat
clang san

Thanh ph6 H6
CM Minh

83.848.907.055

25%

25% Xay lip, kinh doanh bit
Ong sin

HO Nei

30.000.000.000

27%

27% ray lip, sari
n8hi6P

srr

1

7
8

Tin dog ty lien kit

Ty min
Min quyit Hogt ding chinh

N

Ging ty Co phin Dan tu Xay lap Diu khf
SAi Gon ( PVC-SG)
Ging ty C6 phin Diu to Thuong mai Diu
khi SOng DA (PVSD)
Tung rang

332.688.907.055

44% Thiet Ice guy hooch tang
mat bang, thief ke kien
26% Kinh doanh vat tu thief bi
nganh dian, co On
27% Kinh doanh djch vu to
van bat (tang san
50% TM& ke va thi yang a&
Gong trinh xay dung
25% San nit ding nghiap

xuit ding