Báo cáo tài chính năm 2014 (đã kiểm toán) - CTCP Phòng cháy chữa cháy và Đầu tư Xây dựng Sông Đà
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BA N S A O
BAO CAO TAI CHINH
CONG TY C6 PHAN PHONG CHAY CHOA Gay
VA faAu TU XAY DUNG SONG BA
Cho nam tai chinh kgt thuo ngay 31/12/2014
(c15 chioc kiem toan)
Cling ty Co phlin Phong chay Chfra chay va Dau Xay dtrrkg Song Da
Tang 5, Toa nha CT I - Vimeco, Iran Duy Hung, Ha NOi
NQI DUNG
Trang
Bat) cao cua Ban T6ng Giam d6c
02 - 03
Bao cao kiem toan dOc lap
04 - 05
BA() cao tai chinh da ducx kiem toan
06 - 25
rt
Bang can d6i ke toan
06 - 07
Bao cao ket qua hoat &Ong kinh doanh
08
Bao cao Itru chuyen tien to
09
Thuyet mirth Bao cao tai chinh
10 - 25
Cong ty CO phfin PhOng chay Clara chay va Ofiu ttr Xfiy dung Song Da
Tang 5. Tina nha Ci 1
—
Vimeco. -Fran Duy Hung, Ha NOi
BAO CAO CUA BAN TONG GIAM DOC
Ban TOnsr Gam dOc Cong ty CO phan Phong chay Chita chay va DAu tu Xay dung Song . Da (sau day ;pi tit la "Cong
ty- ) trinh bay Bao cao cita minh va Bao cao tai chinh Cong ty cho nam tai chinh ket th0c ngay 31 thing 12 nam
2014.
CONG TY
Cong ty CO phan Phong chay chaa chay va Dfiu ttr Xay dung Song Da, viet tat la Song Da 1CF.,JSC tien than la Cong
ty CO phan Thiet bi Ky thuat va Dau tu Hung Vuong, hoat Om; theo Giay chting nhan dang ky kinh doanh s6
0101179547 do Phong Darigky, kinh doanh - Sal KE hoach va Dau tu thanh phO Ha NOi cap Ian dau ngay 02/07/2001.
Nam 2007, Cong ty duoc clOi ten thanh CC-mg ty CO phan Phong chay chila chay va Dan tu Xay dung Song Da hoot
dOng theo GiAy chin); nhan dang ky kinh doanh so 0101179547 do PhOng Dang ky kinh doanh- So Ke hooch va Diu
tu Thanh ph6 Ha Niti cap ngay 02!01/2007, thay d6i Ian 9 ngay 28/10/2013.
Tru sv chinh caa COng ty tai: 'Fang 5. Tea nha CTI Vimeco, Trait Duy Hung, Ha Ni.
HQ! HONG QUAN TRI, BAN TONG GIAM DOC VA BAN KIEM SOAT
Cac thanh vien cua HO dong Quart tri trong nam va tai ngay lap bao cao nay bao gotn:
Ong: Pharr Dtic Thanh
Chit tich
Ong: Le Duy Binh
Uy vien
Ong: Nguyen Manh CuOng
Uy
vien
Cac thanh vien ctia Ban TOng Giam doc da dieu hanh trong nam va tai ngay lap bao cao nay bao gOtn:
Ong: Nguyen Manh Cueing
TOng Giam clOc
Ong: Nguyen Dinh Phung
Pho TOng Giam cl6c
Cac thanh vien cua Ban Kiem soat bao gOm:
Ba: Le Mai Ht.arng
Truant,. ban
Ong: Dang Thanh Tang
Thanh vien
(BS nhiem ngay 30/05/2014)
Ong: Tigmg Hanh Phtic
Thanh vien
(BO nhiem ngay 30/05/2014)
KIEM TOAN VIEN
Cong ty TNHH Hang Kiem toan AASC da thuc hien }dem toan cac Bao cao tai chinh cho Cling ty.
CONG BO TRACH NHIEM CUA BAN TONG GIAM DOC DOI VOI BAO CAO TAI CFI iNH
Ban TOng Giam d6c COng ty chiu trach nhiem Ve viEc lap Bao cao tai chinh phan anh Muria thuc, hop ly tinh hinh hoot
Ong. ket qua hoat dOng kinh doanh va tinh hinh luu chuyen tien to cua Cong ty trong nam. Trong qua trinh lap Bao cao
tai chinh, Ban TOng Giant dOc COng ty cam kEt da tuan tha cac yeu cat, sau:
Xay dung va duy tri kiem soat nOi bO ma Ban T6ng Giam clOc va Ban quan tri Cong ty xac dinh la can thiet dE darn
bao cho viec lap va trinh bay bao cao tai chinh khong con sai sot Iron yeu do gian Ian hoac do nhamlfin;
Lua chon cac chinh sach ke toan thich hop va ap clung cac chinh sach nay mOt cach nhat quart;
Dua ra cac danh gia Va du doan hop ly va than trong;
Neu CO cac chuan muc ke toan duoc ap dung co duoc wan thtt hay kitting, co flitting ap dung sai lech trong yeu
mitt can phai c6ng b6 va giai thich trong bao cao tai chinh hay khong;
den
Coring ty CO Ethan Phong chay Chfi-a chay vfi Dau ttr Xfiy dung Sting Di
Tang 5, Toa nha CT1 — Vimeco, Iran Duy Hung, Ha NOi
Lap va trinh bay cac bao cao tai chinh tren co sa tuan thu cac Chuan muc ke toan, Che df5 ke toan doanh nghiep
Viet Nam va cac quy dinh hien hanh co lien quan den viec lap va trinh bay Bao cao tai chinh;
Lap cac bao cao tai chinh clua tren co se hoat dOng kinh doanh lien tuc. trir truOng hop kitting the cho rang Cong ty
se tiep tuc hoat dOng kinh doanh.
Ban Ring Gam dOc Cong ty dam bao ring cac so ke wan duct lull gni de phan anh tinh hinh tai chinh cua COng ty,
vOi mirc dO trung thuc, , hop ly tai bat cd thOi diem nao va dam bao ring Bao cao tai chinh tuan thu cac quy tilt -1h hien
hanh cua Nha ntrac. DOng thai co mach nhiem trong viec bao dam an toan tai san cua COng ty va thkrc hien cac Bien
phap thich hop de ngan chin, phat hien cac hanh vi gian Ian va cac vi pham khac.
Ban TOng Giam dOc Cong ty cam ket rang BA° cao tai chinh da phan anh trung thuc va hop ly tinh hinh tai chinh cna
()Ong ty tai th&i diem ngay 31 thing 12 nam 2014,. ket qua hoat dOng kinh doanh va tinh hinh ltru chuyen tien to cho
nam tai chinh ket thitc cimg ngay, phi] hop vii Chuan muc, Che dO ke toan doanh nehiep Viet Nam va tuan thu cac quy
dinh hien hanh CO lien quan den viec lap va trinh bay Bao cao tai chinh.
Cam kCt khic
Ban TOne Giam dOc cam ket rang Ong ty kitting vi pham nehia vu cong 1)o theme tin theo quy dinh tai Thong to so
52/2012/TT-BTC ngay 05/04/2012 cita BO Tai chinh fluting din ve viec cong be; thOng tin tren Thi trtrong chting
khodn.
ong Gam
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Lcip, ngay 20 'hang 03 nam 2015
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BAO CAO KIEM TOAN DOC LAP
Kinh
Qua Co &Ong, H6i dOng Quart tri va Ban TOng Clam dOc
Cong ty CO phAn Phbng chay Chira chay va Dau ttr Xay dirng Song DA
Bao cao kiem toan Ye Bao cao tai chinh
Chung tot da kiem toan Bao cao tai chinh kern theo cua Cong ty CO phan PhOng chay Chi.ra chay va Dau to Xay dung
Song Da &roc lap ngay 20 thang 03 nam 2015, to trang 06 den trang 25. bao g6m: Bang can doi ke toan tai ngay 31
thang 12 nam 2014, Bao cao ket qua hoat Ong kinh doanh, Bao cao luu chuyen tien to cho nam tai chinh ket thtle
citng ngay va Ban Thuy'et minh bao cao tai chinh.
Mich nhiem cat, Ban Tong Gidm doe
Ban TOng Giam clOc Cong ty chiu trach nhiem ve viec lap va trinh hay trung thuc va hop ly bao cao tai chinh cua
Can ty theo Chuan muc ke toan, Che d6 ke toan doanh nghiep Viet Nam va cac quy dinh phap ly ce• lien quan den
viec lap va trinh bay bao cao tai chinh va chiu trach nhiem ye kiem soat n6i bb ma Ban TOng Giam doc xac sdinh la
can thiet de dam bao cho viec lap va trinh bay bao cao tai chinh khOng c6 sai sot trong yeu do gian Ian hoac nham lAn.
1
Trach nhiem cua Kiem mon vien
Trach nhiem cua chting toi la dua ray kien ve bao cao tai chinh dua tren ket qua cua cu6c kiem toan. Chung toi QA
tien hanh kiem toan theo cac Chuan muc kiem toan Viet Nam. Cac chuan muc nay yeu cau chung toi tuan thu chuan
mqc, va cac quy dinh dao chic nghe nghiep, lap ke hoach thuc hien cu6c kiem toan de dat duoc sir dam bao hqp
ly ve viec lieu bao cao tai chinh cua Cong ty co con sai set trong yeu hay khOng.
Cong viec kiem toan bao gOrn thuc hien cac thb tuc nham thu thap cac bang cluing kiem toan ve cac s6 lieu va thuyet
mirth tren bao cao tai chink Cac thb tuc kiem toan dirqc lua chon dua tren xet doan cua kiem toan vien, bao gom darth
gia rui ro co sai set trong yeu trong bao cao tai chinh do gian Ian hoac nham Ian. Khi thuc hien danh gid cac rib ro
nay, kiem toan vien da xem xet kiem soar not 136 cua Cong ty lien quan den viec lap va trinh bay bao cao tai chinh
trung thuc, hop ly nham thiet ke cac thu tuc kiem toan phu hqp voi tinh hinh thuc te, tuy nhien khong nham muc dich
dua ray kien ye hieu qua cua kiem soar not b'6 cuaOng ty. Cong viec kiem toan cling bao g6m , danh gia tinh thich
hop cua cac chinh sach ke toan &roc dp dung va tinh hop ly cua cac tinh ke loan cua Ban Tong Giam doc cling
nhu danh gia viec trinh bay tong the bao cao tai chinh.
Chting toi tin tuong rang cac bang chUng kiem toan ma chung toi da thu thap &roc la day db va thich hop lam co set
cho y kien kiem toan cua chimg toi.
T: (84) 4 3824 1990 1
aasccom.vn
F: (84) 4 3825 3973 1 1 Le Phung Hieu. Hanoi, Vietnam
HANG KIgM TOAN AASC
4
A member of
11111
International
Akin can kidm todn Wen
Theo Y kien cna chting toi, Bao cao tai chinh da phan anh trung thuc va hop
tren cac khia canh tr9ng yeti tinh hinh
tai chinh cua Cong ty Co phan Phong chay Chaa chay N/A Diu to Xay dung Song Da tai ngay 31 thang 12 narn 2014,
cling nhu kit qua hoat d6ng kinh doanh va tinh hinh luu chuyen tien to cho nam tai chinh kit thilc ding ngay, pha hgp
yeti Chuan muc ke toan. Che d6 ke toan doanh nghiep Viet Nam va cac guy Binh phap Iy cO lien quan den viec lap WI
trinh bay bao cao tai chinh.
C
H Hang Kiem town AASC
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Cat Thj Ha
Doan Thu Thay
Ph6 T6ng Giam d6c
Kiem toan vien
Giay chUng nhan dang ky hanh nghe kiem toan
Giay chang nhan clang ky hanh nghe kiem man
so: 0725-2013-002-1
s6: 0937-2013-002-1
Ha NQr, ngay 21 thong 03 nam 2015
5
Cong ty Ce pilau Phong chay Chira chay va Diu to Xfiy dtyng Song Da
Tang 5, Tea nha CuI - Vimeco, Trait Duy Hung, Ha Nei
Bao cao di Mob
nam tai chinh kEt thilc ngay 31/12/2014
BANG CAN DOI Kt TOAN
ngciy 31 tluing 12 nom 2014
MA
TAI SAN
Thuyet
so
100
minh
A. TAI SAN NGAN HAN
110
111
I. Tien Va cac khoin ttrcrng dirung tien
1. TiEn
120
121
II. Cie khoin dau ter tai chinh ngin han
I. Dau to ngin han
130
131
132
135
III. Cac khoan phai thu ngin han
1. Phai thu khach hang
2. Tra truck cho ngueri ban
5. Cac khoin phai thu khac
140
141
IV. Hang ton kho
I. Hang ten kho
150
151
158
V. Ili san ngin han khac
I. Chi phi tra twee ngin hart
5. Tai san ngin han khac
200
B. TAI SAN DAI HAN
220
221
II. Tki sin co dinh
1. Tai san ce dinh hire hinh
722
223
230
04
05
06
V. Tai san dii han khac
VND
60.760.973.685
61.001.272.501
161.777.993
161.777.993
218.967.965
218.967.965
28.542.345.991
13.208.240.527
2.803.236.366
12.530.869.098
19.814.221.624
11.837.507.174
2.921.218.556
5 M55 .495.894
28.117.744.180
28.117.744.180
29.742.577.298
29.742.577.298
3.489.105.521
17.526.066
3.471.579.455
11.225.505.614
29.166.201
11.196.339.413
1.212.317.275
2.282.158.661
749.982.453
106.697.265
2.173.702. 125
(2173.702.125)
4. Chi phi say dung co ban da clang
260
261
268
VND
07
Nguyen gici
- Gia Ira hao mon lufr ke' Y
IV. Cac khoin dau to tai chinh dai han
3. Dati to dai han khac
01/01/2014
DA diet, chinh
450.000.000
450M00.000
-
250
258
270
03
31/12/2014
08
09
1. Chi phi tra truck dai han
3. Tai san dai han khac
10
TONG CQNG TAI SAN
6
2.173.702.125
(2.067.004.860)
643.285.188
300.000.000
300.000.000
300.000.000
300.000.000
912.317.275
870.848.275
41.469.000
1.232.176.208
1.190.707.208
41.469.000
61.973.290.960
63.283.431.162
Cong ty Co phhn Phong chhy China chay va Dhu to Xfiy dirng Song DA
Bho ego tai chinh
nAm tai chinh ket thiic ngay 31/12/2014
Tang 5, Tim nha CT1 - Vimeco, TrAn Duy Hung. Ha NOi
BANG CAN DOI Kt TOAN
Tgi ngdy 31 Mang 12 niim 2014
(14p Meo)
MA
NGUON VON
ThuyEt
A
SO
300 A. Nci PHA! IRA
310
1. Ny. ngin lion
311
1. Vay va no ngin han
312
313
2. Phai tra nguiri ban
3. Ngueri mua tra tie'n b-trac
314
4. Thue va cac khoan phai Op Nha ntrac
5. Phai tra nguoi lao Ong
12
315
316
6. Chi phi phai tra
319
9. Cac khoan phai tra, phai nOp nuin han khac
13
14
VND
VND
39.141.865.330
40.655.365.472
39.141.865.330
40.655.365.472
4.682.958.874
1.669.257.774
13.059.080.697
9.943.819.899
10.263.226.747
11
400 B. VON CHU SO Htill
410
31/12/20141/01/2014DA diet' chin!)
minh
-'
.-5- 7Z-.;
16.019.436.960 ----. ‹,
4.213.371.536
2.676.600.897 T`i
579.516.770
4.792.056.971
7.652.578.289
2.169.705.474
1.794.748.035 .s,SC.
22.831.425.630
I. VOn chti sti. !au
15
22.628.065.690 _ . 714
22.831.425.630
22.628.065.690
25.000.000.000
25.000.000.000
420
1. VSn au to ctia chti sa hau
10. Lcti nhuan sau thue chtra phi') phiii
(2.168.574.370)
(2.371.934.310)
440
TONG ONG NGUON VON
61.973.290.960
63.283.431.162
411
Ha Noi, ngily 20 Mang 03 mint 2015
Ngtriri 14p Witt
?KC` twin truong
Ulm dOc
c`
011;f74076-ilko ■ 11111:1 •
4
•
.
ye% cliU T11 XAY DOG:)
Luu Thi Thu4t
Dohn Thi Thity
7
, .4°
.:oie
280.871.879
vv~kV
p_ciAn
nh Ctromg
Bao cao tai chinh
COng ty Co phAn ['hong chay ChOa chay va &Au tu. Xay thing Song Da
narn tai chinh 1:4t thitc ngay 31/12/2014
Tang 5, Tea nha CT I — Vimeco, Tran Duy Hung, Ha Nei
BAO CAO KET QUA HOAT HONG KINH DOANH
,earn 2014
MA
Thuyet
CHI TIEU
A
SO
minh
16
01
1. Doanh thu bin hang va cung cap dich vu
10
3. Doanh thu thuin ve ban hang va cung cap djch vy
11
4. Gig von hang bin
20
5. Lqi nhu#n Op ve bin hang va cung cap dich vy
21
6. Doanh thu float ding tai chinh
22
7. Chi phi tai chinh
23
17
18
19
Trong do: Chi phi !di ray
24
8. Chi phi ban hang
25
9. Chi phi quan 1y doanh nghiep
30
10 Lqi nhugn thugn tir host dgng kinh doanh
31
11 Thu nh5p khac
32
12 Chi phi khac
40
13 Lqi nhugn khic
50
14 Ting lqi nhugn ke twin trvac thug
51
15 Chi phi thue thu nh5p doanh nghiep hien hanh
20
Nam 2013
VND
VND
30.775.621.251
18.092.284.412
30.775.621.251
18.092.284.412
25.343.116.965
14.924.576.366
5.432.504.286
3.167.708.046
12.328.831
5.032.711
452.959.445
267.319.427
370.142.013
267.319.427
3.109.773.960
2.602.165.053
1.882.099.712
303.256.277
76.109.090
1.224.067.173
(1.147.958.083)
734.141.629
21
60 17. Lqi nhugn sau thug thu nh(ip doanh nghiep
70
Nam 2014
22
18 LAi ca ban tren co phiEu
303.256.277
530.781.689
203.359.940
303.256.277
81
121
ngdy 20 lining 03 nem 2015
Ngtriri Igp bieu
1 KE toan truing
Liru Thi Thugt
Dogn Thi Thiy
8
ng Clam doc
?
((,',
ir,
i
Bao cao tai chinh
Cong ty Co phAn PhOng chat' Chira chat' va Dhu ttr Xay dcrng, SOng Di
nam tai chinh ke't thtic ngay 31/12/2014
Tang 5. Toa nha CT I Vimeco, Tran Duy Hung. Ha NO
CHUYEN TIEN TE
BAO CAO
,N'tInt 2014
(Theo plata-mpg pluip gian tidp)
MA
Thuyi't
CHI TIEU
Nam 2014
Nam 2013
VND
VND
734.141.629
303.256.277
1.107.795.635
482.522.733
106.697.265
220.236.017
minh
so
I. LU'U CHUYEN TIEN TU . HOAT DQNG KINH DOANH
01
I. 1.9i nhutin true& thud
2. Didu chinh cho ctic khotin
02 - Khdu hao tai san co dinh
05 - Lai, 16 to hoat dOng dau to
IQ
06 - Chi phi lai vay
08
3. 1.0 ithwitt tit how dOttg kink d o anh trwac that dai
630.956.357
(5.032.711)
370.142.013
267.319.427
1.841.937.264
785.779.010
(1.003.364.409)
(1.984.162.050)
1.624.833.118
(1.685.661.007)
(5.180.842.038)
4.194.874.526
von lint d'Ong
09
"Tang. giant cac khoan phai thu
10
11
-
Tang, giant hang ton kho
Tang. giant cac khoan phai tra (khong kc lai vay phai
tra, thus thu nhdp doanh righi0 phai nOp)
12
Tang, giant chi phi tra truerc
13
Ti&I lai vay dA Ira
15
Tien thu khac tit hoat dOng kinh doanh
331.499.068
82.218.137
(320.364.120)
(267.319.427)
84.154.825
724.537.556
(601.147.737)
16 - Ti'n chi khac cho hoat dOng kinh doanh
20
1.249.1 19.008
(2.622.146.292)
Luu Chlge ► 1 tiersr thuan to how dring kinh dounh
II. LI.1 .11 CHUYEN TIEN TU. HOAT DQNG DAU TU .
(450.000.000)
23 3. Ti&1 chi cho vay, mua cac ding cu no cua don vi
khac
27 7. Tien thu lai cho vay, co tac va Iqi nhudn &roc chia
30
Lim chuydn tiers thuan lit how ding dau tu•
III.
1.255.220
5.032.711
(448.744.780)
5.032.711
13.379.291.428
1.669.257.774
CHUYEN TIEN TU . HOAT DQNC TAI CHINH
33 3. Ti61 vay ngan han, dai han nhdn dtroc
(10.365.590.328)
(3.057.595.019)
3.013.701.100
(1.388.33 7.245)
50 Ltru chuyiln titn thuhn trong Wain
(57.189.972)
(134.185.526)
60 Ti'en va ttr•ng throng titn din nam
218.967.965
353.153.491
161.777.993
218.967.965
34 4. Tien chi tra no
40
vay
Luu chuydn tidn thuan tir how (fang tai chinh
03
70 Tien va ttrang du-ong teen coin nam
Ha Npi, ngity 20 lining 03 nam 2015
Ngtroi lap biu
pKe loan trt•erng
Luu Thi ThOt
Doan Thi Thily
9
C lam doe
....
n Mhnh Ctrirrig
01'
;\ NG
A
COng ty Co phAn Phong chay China chg .), va Dau ttr Xay dung Song Da
Tam 5, T6a nha CT] - Vimeco, Tran Duy Hung, Ha Ncii
Bao cao tai chfnh
nom tai chinh ket thuc ngay 31/12/2014
THUYET MINH BAO CAO TAI CHINH
1. THONG TIN CHUNG
Hinh thirc
ha-u von
COng ty Co phan Phan; chay china chay va Dau tu Xay dung Song Da, viet tat la Song Da ICF.,JSC tien than la Cong ty
CO phan Thiet bi Ky thuat va DAu tu Hung Vuang, hoat deng theo Giay chting nhan dang ky kinh doanh se 0101179547
do PhOng Dang ky kinh doanh - Ke hoach va Dau tu thanh phe Ha Nei cap Ian &Au ngay 02/07/2001. Nam 2007,
Cong ty dugc dei ten thanh Cong ty CO phan Phong chay china chay va Dau to Xay dung Song Da hoat deng theo Giay
chirng nhan clang ky kinh doanh se 0101179547 do Phan; Dang ky kinh doanh- SO Ke hoach va Dau to Thanh phe Ha
NPi cap ngay 02/01/2007, thay dPi Ian 9 ngay 28/10/2013.
Try so chinh cua Cong ty tai: Tang 5, Tea nha CT I - Vimeco, Tran Duy Hung, Ha NOi.
Von dieu le ctia Cong ty theo Giay thing nhan dang ky kinh doanh se 01011179547 cap ngay 17/01/2012 la:
50.000.000.000 deng (Nam muai ty deng), trong d6 Tong COng ty Song Da cam ket gOp 25.500.000.000 deng tuang
clueing 51% yen dieu le. Tinh den thai diem 31/12/2014, tong so von da gop cua cac co den IA 25.000.000.000 deng.
ThOng tin ve khoan dau to khac cua Cong ty xem: chi tit tai Thuyet minh se 9.
tv
Nganh nghe kinh doanh
M LOAN'
Hoot deng chinh cila Ong ty la:
- Day nghe: Ca dien tin, dien lanh, sira china xe otO, xe may, thil Ong my nghe, may, theu, dan (chi hoat Ong sau khi SC
chro
cac ca quan Nha nuac co tham quyen cho phep);
- Dao tao: Ngoai nga, tin hoc, nghiep vu du lich, lai xe, ding nhan ky thuat cac nganh cOng nghiep- phOng chay ch
chay, king nghiep, giao thong, they Iai ( chi hoat Ong sau khi ducic cac co quan Nha nu& co tham quyen cho phdp);
- Khai that va kinh doanh mr6c sach;
- Xu ly nu& thai;
- Khai that tai nguyen khoang san
loai khoang san Nha nuerc cam);
- San xuat than c6c;
- San xuat, gia cant:, cite tao cac cau kien kim loai, xu ly va trans phit kim loai:
- Che tao, lap dat thiet bi ca khi thiry cong cho cac arm! trinh thtiy dien va ket cau co khi khac;
- Van tai hang heta, van chuyen hanh khach bang o to theo hap deng va theo tuy6n co dinh;
- Dich vu nhan uy that (tau tu:
- Dich vu dau gia bat citing san;
- Dich vu quail ly bat citing san;
- Dich vu quang cao bat Ong san;
- Dich vu san giao dich bat deng san;
- Dich vu dinh gia bat One. san;
- Dich vu mei gien bat &Ong sail:
- Dich vu tu van bat deng san;
- Kinh doanh bat citing san;
- Xay dung, quart ly va van hanh cac con; trinh nang lugng dien;
- Quan 1Y, van hanh he thong truyen tai, ban dien;
- Xuat nhAp khau vat tu, thiet bi cong nghe xay dung;
- Kinh doanh vat lieu xay dkmg:
- Thi cong )(ay dung, xay lap cong trinh dan dung, cong nghiep, giao thong, thtly loi, alit)/ dien, btru dien, cling trinh icy
tilt* ha tang do thi va khu cong nghiep, cac cong trinh clueing day, train the bien dien;
10
Cong ty CO phan Phong chay Chin chay va DAu to Xay dung Song Da
Tang 5, TOa nha CTI Virneco, Iran Duy Htmg, Ha NOi
Rao clo tai chinh
nam tai chinh ket th6c ngay 31/12/2014
- Cung cap, lAp dat, bao du6ng, bao hanh, hao tri cac he thong, thiet hi tin hoc, vien thOng, diem dien qr. dien lank dien
tong nghiep, dien dan dung, dien nhe, dien chieu sang;
- Cung cap, lap dat thiet bi xay dung, vat lieu xay dung, trang thiet bi not that va ngoai that;
- Cung cap, lip dat he thong thang may va dieu h6a khong khi;
- Dai ly mua, dai It' ban, ky giri hang hOa;
- Thiet ke thiet bi dien tti pheng chay, china chay va bao ve;
- Cung cap, lap dat, sira china, bao duang. bao hanh, bao tri thiet hi phong chay, chira chay va thiet bi bao ve;
- BuOn ban thiet bi phone, chay, chtla chay va thiet bi bao ve;
- Buon ban tu lieu san xuAt, tu lieu nett dUng (chil yeu la may mOc, vat tu, trang thiet bi dien, dien tti, dien lanh, tin hoc,
vin thOnt..,, , my pham, hang thu ding my nghe va hang may mac);
- Xuat nhap khau cac mat hang cOng ty kinh doanh.
2. CHE DO VA CHiNH SACH Kt TOAN AP DVNG TA! CONG TY
2.1. Ky ke toan, don vi tien to sir dung trong ke toan
Ky
ke toan nam ctia Cong ty bat dau tir ngay 01/01 va ket at& vao ngay 31/12 hang nam.
Dan vi tien to Sir dung trong ghi chep ke loan la dOng Viet Nam (VND).
2.2. Chuan nitre va Che dO ke loan ap dung
Cht-i 470 ke loan tip dung
COng ty ap dung Che dO Ke toan doanh nghiep ban hanh theo Quyet dinh so 15/2006/QD-BTC ngay 20/03/2006 da
&roc sfra d6i, be sung theo quy dinh tai Thong tu 244/2009/TT-BTC ngay 31/12/2009 cua BO trtrang Bq Tai chinh.
Tuyen 1)6 ye Wet tuan tine Chuan m y.c ke. loan va Ole dc.5 ke toan
COng ty da ap dung cac Chuan muc ke toan Viet Nam va cac van ban huOng clan Chuan muc do Nha nuot da ban hanh.
Cac . Bao cao tai chinh clugc lap va trinh hay theo dimg moi quy dinh tirng chuan muc, thong to huerng clan thuc hien
chuan muc va Che dO ke toan hien hanh dang ap dung.
Hinh auk ke loan Op dung
Clang ty ap dung hinh thirc ke toan tren may vi tinh.
2.3. Cling cu tai chinh
Ghi nhan ban chiu
Tai san tai chinh
Tai san tai chinh cua Cong ty bao gOm tien va cac khoan tucrng throng tien. cac khoan phai thu khach hang va phai thu
khac, cac khoan cho vay, cac khoan dau tu ngan han va dai han. Tai thai diem ghi nhan ban dau, tai san tai chinh duot
xac dinh theo gia mua'chi phi phat hanh rung
chi r.hi phAt s.iph khan lit n quart
tien den vice mua. phat hanh tai
san tai chinh do.
No phai tra tai chinh
Ng
phai tra tai chinh ctia Cong ty bao gOm cac khoan vay, cac khoan phai tra natrai ban va phai tra khac, chi phi phai
tra. Tai th6i diem ghi nhan Ian dau, cac khoan ng phai tra tai chinh &roc xac dinh theo gia phat hanh tong cac chi phi
phat sinh lien quan truc tiep den vice phat hanh no phai tra tai chinh do.
Gici tri sau ghi 'than ban dju
HiOn tai choa co cac quy dinh ve danh gia Iai tong cu tai chinh sau ghi nhan ban dau.
COng ty Co phin Pheng chat/ Chita chay va Dau to Xay dtyng Song DA
Tang 5, TOa nha CT1 Viineco..FrAn Duy Hung, Ha Nei
Bao cao tai chinh
nam tai chinh ket thilc ngay 31/12/2014
2.4. Tien va cac khoan twang (Twang tien
Tien va cac khoan tucmg ducmg lien bao gem tien mat tai quj ,, tien gel ngan hang, cat khoan dAu at ngan han c6 thai
gian dao han khOng, qua ba 03 thang, co tinh thanh khoan cao, co kho nang chuyen del de dang thanh cac luting tien xac
dinh va khan; co nhieu rtii ro trong chuyen doi thanh tien.
2.5. Cac khoan phai thu
Cat khoan phai thu dugc trinh bay tren Bao cao tai chinh theo gia tri ghi se cac khoan phai thu khach hang va phai thu
khac sau khi tre di cac khoan du phOng dugc lap cho cac khoan ng phai thu khO dOi.
Du phOng ng phai thu khO doi dugc trich lap cho tirng khoan phai thu khO dOi can ce vao du kien mtic ton that co the
xay ra.
2.6. Hang kin kho
Hang ten kho dugc tinh theo gia get. Truong hap gia tri thuan co the thuc hien dugc thap hcm gia gOc thi hang
kho
dugc tinh theo gia tri thuan có the thuc hien dugc. Gia got hang ton kho hao Om chi phi mua, chi phi the hien va cac
chi phi hen quan truc tiep khac phat sinh de co dugc hang ton kho a dia diem va trang thai hien tai.
Gia tr.' hang ten kho dugc xac dinh theo phucmg phap binh quan gia quyen.
Phuong phap xac dinh gia tri san pham dO dang: Chi phi san xuat kinh doanh de - dang dugc tap hap theo chi phi phat
sinh thtrc to cho tong loci ding trinh chum hoan thanh hoac chua ghi nhan doanh thu.
Hang ten kho &roc hach toan theo phucmg phap ke khai thtkrng xuyen.
Du phOng giam gia hang ten kho duet lap vao thai diem cuOi nam la se chenh loch giira gia get oh hang ten kho Ion
hon gia tri thuan CO the thuc hien dugc (neu
2.7. Tai san co dinh va khiu hao tai san c4 dinh
Tai san ce dinh huu hinh, tai san ce dinh vo hinh dugc ghi nhan theo gia get. Trong qua trinh sir dung, tai san ce dinh
hint hinh, tai san co dinh vo hinh dugc ghi nhan theo nguyen gia, hao mon luy ke va gia tri con 14i.
Khau hao dugc trich theo phuong phap doting thAng. Thai gian khau hao dugc uOic tinh nhu sau:
- Phucmg den van tai, truyen dAn
06 - 10 nam
2.8. Cac khoan diu ttr tai chinh
Cat khoan dau to tai chinh tai thOi diem bao cao, neu:
- KY phieu, tin phieu kho bac, tien gui ngan hang co thai han thu hei hoac dao han khong qua 3 thong ke tit ngay mua
khoan (tau tu do dugc coi la -tuang throng tien":
- Co thai han thu hei vein dtrai 1 nam hoac trong 1 chu ky kinh doanh dugc phan loci la tai san ngAn han:
- CO thei han thu hei von tren 1 nam hoac hon 1 chu 4 kinh doanh &roc phan loaf la tai san dai han
Du phOng giam gia dau tu duac lap vao thai diem cuOi nam la so chenh lech
gia gec
cat khoan dau to dugc
hach toan tren , ke toan 10 -n hon gia tri thi truiOng hoac gia tri hop 1)", ciia chUng tai thai diem lap du pheng.
12
KI
AA
Cling ty Co phan PhOng chay Chtra chay va Dau fir Xay dung SOng Da
Tang 5, TOa nha CII - Vimeco, Iran Duy Hung, Ha NOi
Rao cat) tai chinh
nam tai chinh ket thtic ngay 31/12/2014
- DOi vai cac khoan dau tu chung khodn: neu chting khoan cid duoc niem yet thi gia tri thi trtrang duoc tinh theo gia
giao dich binh guar) tai ngay trich lap du phOng tren Ser Giao dich Chung khoan Ha Noi (HNX) hoac gia clang a:fa tai
rigay trich lap du phong tren S6 Giao dich Chtmg khoan Thanh phO HO Chi Minh (HOSE); neu chting khoan chua duoc
niem yet tren thi truOng chting khoan thi gia tri thi truemg duoc xac dinh theo gia giao dich binh quan tren thi truang
giao dich cua cac cong ty dai chting chua niem yet (UPCom) tai ngay lap du phOng hoac gia trung binh tren ccr ser gia
Oa° dich ducrc cung cap
thieu beri ba cong ty chung khoan tai thOi diem lap du phOng. Tnrong hop khong the xac
dinh duoc gia thi trifling ctia chting khoan thi Cong ty khOng trich lap du phong giam gia chting khodn. Doi vai chting
khoan niem yet bi hOy giao dich, ngimg giao dich ke tir ngay giao dich thd sau tra di thi gia tri thi truerng la gia tri
sach tai ngay lap bang can dOi ke toan gan nhat.
2.9. Chi phi di vay
.
Chi phi di vayduot
ghi nhan vao chi phi .san xuat, kinh doanh trong ky khi phat sinh, trir chi phi di vay lien
quan trvc
tiep den viec
ttr xay dung hoac san xuat tai san der dang duoc tinh vao gia tri cua tai san da (duoc von hoa) khi cd da
cac dieu kien quy dinh trong Chuan muc Ke toan Viet Nam so 16 -Chi phi di vay - .
2.10. Chi phi ilea trink
CR: chi phi tra truerc chi lien quan den chi phi san xuat kinh doanh ctia mot nam tai chinh hoac mot chu ky kinh doanh
duce ghi nhan la chi phi tra tru6c ngan han va duct tinh vao chi phi san xuat kinh doanh trong nam tai chinh.
Cac chi phi da phat sinh trong nam tai chinh nhtmg lien quan den ket qua hoat thing san
xuat kinh doanh cua nhieu nien
dO ke toan duoc hach toan vao chi phi tra truerc dai han de phan ho dan vao ket qua hoot citing kinh doanh
trong cac
nien dO ke toan sau.
Viec tinh va pilaf) b6 chi phi tra tru6c dai han vao chi phi san xuat kinh doanh tirng ky hach toan duce can cu vao tinh
chat, mix dq tirng loai chi phi de chon phucmg phap va tieu thirc phan b6 hop ly. Chi phi tra Mr& duoc phan be) din
vao chi phi san xuat kinh doanh theo phuong pilaf) chrong thang.
2.11. Chi phi phai tra
Cac khoan chi phi that to chua Oat sinh nhung duoc trich truck vao chi phi san xuat, kinh doanh trong nam de dam bao
khi chi phi phat sinh that to khOng gay dOt bien cho chi phi san xuat kinh doanh tren co ser dam bao nguyen tac phi) hop
gitia doanh thu va chi phi. Khi cac chi phi do phat sinh, neu co chenh lech vai so da trich, ke wan tien hanh ghi 136 sung
hoac ghi giant chi phi Wang ling vai phan chenh loch.
2.12. Viin chii ser
Von dau tu ctia chu s6 hCru duct ghi nhan theo so von thuc gOp cua cht) ser hiru.
Loi nhuan sau thue chua phan phOi la so Icri nhuan tir cac hoat dOng cua doanh nghiep sau khi trir (-) cac khoan dieu
chinh do ap dung hOi t6 thay dOi chinh sach ke toan va dieu chinh hOi to sai sot trong yeu cua
cac nam trtrerc. Lei nhuan
sau thue chtra phan phi co the duoc chia cho cac nha dau to dua tren ty le gOp von sau khi duoc HOi (long quail tri phe
duyet va sau khi da trich lap cac quy,,, du phOng theo Dieu le Cong ty va cac quy dinh cua phap luat Viet Nam.
2.13. Chi nhan doanh thu
Dounh thu hcrp cicin• xciy chrng
Doanh thu hop clang xay dung duoc ghi nhan tren co se, khai lugng xay
lap hoan thanh duoc chit' dau W nghiem thu
quyet toan.
13
Cling ty Ca phin Meng chat' Chin chay va Dau to Xay dung Song DA
Tang 5. Tea nha CT! — Vimeco, Tran Duy Hung Fla Nei
13go cao tai chinh
nam tai chinh ket thik ngay 31/12/2014
,
Doanh thu how cicing tai chinh
Doanh thu phat sinh tit den lai. c6 tae, lei nhuan ducfc chia va cac khoan doanh thu heat dent; tai chinh khac &roc ghi
nhan khi thaa man deng thai hai (2) dieu kien sau:
- CO kha nang thu duac Iqi ich kinh to tit giao dich
- Doanh thu duoc xac dinh tuong dei chic chan:
2.14. Chi nh4n chi phi tai chinh
Cac khoan chi phi &lac ghi nhan vao chi phi tai chinh g6m:
- Chi phi hoac cac khoan to lien quan den cac hoat deng dau to tai chinh:
- Chi phi di vay von;
- Du phong giam gia dau to chin); khoan.
Cac khoan tren duet ghi nhan theo tong s6 phat sinh trong nam, khong bit trir vat doanh thu hoat deng tai chinh.
2.15. Cac khoin thue
Thue hien hunk
Tai san thue va cac khoan thue phai nep cho narn hien hanh va cac nam truerc dtrec xac .dinh hang se lien du k4n phai
nep cho (hoac ducrc thu hei tit) co quan thue, dua tren cac mac thue suit va cac luat thue CO hieu lac den ngay ket thim
kY tinh thue nam.
2.16. Cgc ben lien quan
Cac doanh nghiep truc tiep hay gian tiep qua met hoac nhieu trung gian, co quyen kiem soat Cong ty hoac
sit kiem
soat
Cc-mg ty, hoac ding chung sit kiem seat vai Cong ty, bao gorn .ca clang ty me, ding ty con va con ty lien ket la
cac ben lien quan. Cac ben lien ket, cac ca nhan truc tiep hoac glair tiep nam quyen bleu quyet cita COng ty ma co anh
huerng clang k'e doi veri Cong ty, nhCing nhan sit quan ly chit chef, nhiing thanh vien mat thiet trong gia dinh ctia cac ca
nhan nay hoac cac ben lien ket nay hoac nhO-ng tong ty lien ket vai cac ca nhan nay ding duac coi la hen lien quan.
Trong viec xem xet tirng mot quan he cua cac ben lien quan, can chit y tai ban chat cita mei quan he cha khong chi hinh
thirc phap IS/ cua cac quan he do.
3. TIEN VA CAC KHOAN TUONG DUONG TIEN
Tien mat
Tien girl ngan hang
14
31/12/2014
01/01/2014
VND
VND
157.358.473
180.852.242
4.419.520
38.115.723
161.777.993
218.967.965
Cling ty Co phan Phong chay Chtia chay va Dau ttr Xay dung Song Da
Tang 5. Toa nha CT I Vimeco, Tran Duy
Hung, Ha NOi
Bao cao tai chInh
nam tai chinh ket thoc ngay 31/12/2014
4. CAC KHOAN PHAI THU NGAN HAN KHAC
31/12/2014
Phai thu Ong Le Anh Hung va Nguyen Doan Hung
Tiojn
ngtin hang Eximhank
VND
01/01/2014
DA dieu chinh
VND
2.379.378.585
2.379.378.585
7.000.000
7.000.000
500.000.000
500.000.000
Phai thu Ong Le Anh Ming va Nguyjn Doan thing theo kg, clang giao klzothn
1.872.378.585
1.872.378.585
Phai thu Ong Iran QuOc Tuan-Giam dOc Xi nghiep Xay dung cong trinh giao thong
1.242.436.699
1.242.436.699
112.129.936
Cong ty Ca phan Dan nr va Xciv ding Xucin Thanh
Phai thu Bao hiem xa hOi cua cac ca nhan da nghi viec
79.627.987
Phai thu tarn Ling can bO cong nhan vien da nghi viec
7.943.097.612
Ph5i thu Ong Nguyen Duy Hai - Giam d6c xi nghiep Phong chay chira chay
Lai vay phai thu
be
740.768.689
740.768.689
11.073.611
Phai thu khac
t,NG
134.485.915
580.781.985
12.530.869.098
5.055.495.894
31/12/2014
VND
0I/01/2014
VND
600.000
28.117.144.180
919.160.000
28.823.417.298
28.117.744.180
29.742.577.298
31/12/2014
01/01/2014
VND
VND
3.469.579.455
11.194.339.413
2.000.000
2.000.000
3.471.579.455
11.196.339.413
5. HANG TON KHO
Nguyen lieu, vat lieu
Chi phi san xuAt kinh doanh dv dang
6. TAI SAN NGAN HAN KHAC
Tarn trng
Cam co, ky quj?, ky cuoc ngan han
7. TAI SAN CO DINH 1-10 .0 HINH
Phuong, tien van
tai, truyen (fan
VND
COng
VND
Nguyen gia
SO du dau nam
2.173.702.125
2.173.702.125
2.173.702.125
2.173.702.125
2.067.004.860
2.067.004.860
SO tang trong nam
SO giam trong nam
S6 du• emit nam
Gia tri hao mon Itly
ke
SO du dau nam
SO tang trong nam
106.697.265
106.697.265
- Khan hao trong n Om
'
106.697.265
106.697.265
2.173.702.125
2.173.702.125
106.697.265
106.697.265
SO giam trong nam
S6 du- cuOi nam
Gia tri con 14i
Tai ngay dau nam
Tai ngay cuoi nam
- Nguyen gia TSCD cuOi nam da khau hao het nhung van con sir dung:
15
1.582.763.363 VND
0
Cong ty Co phan Phong chay China chay va Dau ttr Xay dirng Song Da
TAng 5. Tea nha CTI - Vimeco. Tran Dui Hung, Fla N6i
Bao can thi chinh
nam tai chinh ket that ngay 31/12/2014
8. CHI PHi XAY DUNG CO BAN DO DANG
31/12/2014
01/01/2014
VND
VND
Xay dung co. ban da dang
643.285.188
Dv an khai that. the bien, san xuat than
485.883.167
Dv an khai that me tai VO Nhai. Thai Nguyen
83.174.514
Dv an san xuat phan hilu co khoang
74.227.507
643.285.188
9. CAC KHOAN DAU Tti TAI CHINH DAI HAN
31/12/2014
01/01/2014
VND
VND
300.000.000
300.000.000
300.000.000
300.000.000
300.000.000
300.000.000
N.!
Dau to dai han khac
phiciu Cong tf Co pluin
Dclu to Phat tricin dig !hi
va KCN Song
Da Aliin Trung
31/12/2014
SO luting
Cong ty CO phan DAu to Phat trien do thi va
KCN SOng Da Mien Trung
01/01/2014
Gia tri
So lucrng
Gia trj
30.000
300.000.000
30.000
300.000.000
30.000
300.000.000
30.000
300.000.000
Nam 2014
Nam 2013
VND
VND
1.190.707.208
1.287.512.269
59.561.588
226.057.561
(379.420.521)
(322.862.622)
870.848.275
1.190.707.208
31/12/2014
01/01/2014
VND
VND
751.564.195
1.001.560.861
34.603.890
104.691.056
84.680.190
84.455.291
870.848.275
1.190.707.208
10. CHI PHI TRA TRUOC DAI HAN
S6 du dAu nam
S6 tang trong nam
So da ket chuyen vao chi phi SXKD trong nam
SO du cuOi nam
Trong do chi ti6t so chr cutii nam bao gOm:
Thuccng hieu Song Da
Chi phi sira china cher phan 136
Chi phi cOng cu dung cu cher phan
bo
16
Cling ty Co phAn Phong chi) , ChOa chay vh Dau ttr Xfiy dkrng Song Dik
Tang 5, Too nha CT1 - Vimeco, TrAn Duy Hung, Ha N6i
No ego tai chinh
nam tai chinh ket thhc ngay 31/12/2014
11. VAY VA NQ NGAN HAN
31/12/2014
VND
4.682.958.874
Vay nglin flan
2.182.958.874
Vay ngan hang
Ngcin hang THCP
011(111D6i
2.182.958.874
Chi nhanh Atf Dinh (1)
Vay d6i tucmg khac
2.500.000.000
Cong ty Tai chinh CO phdn SOng Da (2)
2.500.000.000
l'cry ngcin ban ca nhan
4.682.958.874
01/01/2014
VND
1.669.257.774
869.257.774
869.257.774
800.000.000
800.000.000
1.669.257.774
Thong tin chi tiet lien quan den cac khoan vay ngin han:
(I) Khoan vay Ngan hang TMCP Quan dhi Chi nhanh M 5,- Dinh bao g6m cac hop dhng sau:
- Hqp d6ng han mire s6 687.14.01 I.422373.TD ngay 27/10/2014 vai cac dieu kien co the nhu sau:
+ Han muc cho vay: 300.000.000 d6ng;
+ Muc dich vay: B6 sung von luu Ong;
+ Thai han vay: 03 thing ke tir ngay giai wan;
+ Lai suit cho vay: Ap dung lai suit tha not c6 dieu chinh;
+ Phucrng tit& bao dam: The chap bang tai san cha ben vay, bao g6m: (i) O to Ford Everest BKS 30P-0701; (ii) Otto
Toyota Camry, BKS 29A-528.74; (iii) Quyen doi nq Hap dhng )(ay dung s6 44/2014/HDXD-SDICF-STC ky ngay
12/08/2014; (iv) Khoin phai thu theo hgp dhng so 14/2008/BQL-KTKH ky ngay 31/12/2014;
+ S6 du nq ghc tai thai diem 31/12/2014 la 127.060 150 dhng;
- Hgp dhng han mire so 173.14.011.422373.TD ngay 28/03/2014 vai cac dieu kien co the nhu sau:
+ Han mire cho vay: 3.500.000.000 d6ng;
+ Muc dich vay: Bh sung von luu d6ng;
+ Th6i han vay: 03 thing ke fir ngay giai ngan;
+ Lai suit cho vay: Ap dung lai suit tha n6i co dieu chinh;
+ Phuang thirc bao dam: The chap bang tai san cha ben vay, bao g6m: (i) O to Ford Everest BKS 30P-0701; (ii) O to
Toyota Camry, BKS 29A-528.74; (iii) Quyen doi nq hgp dhng 03/20114/HDXL/HG-SDDICF ky ngay 22/01/2014;
+ Sh du no' g6c tai then diem 31/12/2014 la 555.971.900 d6ng;
- Hgp dhng han mire so 552.14.011.422373.TD ngay 10/09/2014 vai cac dieu kien cu the nhu sau:
+ Han mirc cho vay: 3.000.000.000 dhng;
+ Muc dich vay: Bh sung von luu d6ng;
+ Thin han vay: 03 thing ke tir ngay giii ngan;
+ Lai suat cho vay: Ap dung lai suit tha not co diet' chinh;
+ Phucmg thin bao dam: The chfip bang tai san cha ben vay, bao g6m: (i) O t6 Ford Everest BKS 30P-0701; (ii) O to
Toyota Camry, BKS 29A-528.74; (iii) Quyen den nn Hgp d6ng 36/2014/HDX1.IHn-SDDICF ky Tway 11/08/2014;
+ S6 du nq g6c tai thin diem 31/12/2014 la 1.499.926.824 d6ng;
(2) Khoan vay Cong ty Tai chinh Co phan Song Da bao g6m cac hgp d6ng sau:
- Hgp dhng vay s6 00200037/002/14/NH/HDTD nghy 19/05/2014 vai cac dieu kien cu the nhu sau:
+ Muc dich vay: B6 sung von luu dOng;
+ Thai han vay: 10 thing ke ngay giai ngan;
+ Lai suit cho vay: Ap dung lai suit tha not co diet' chinh;
+ Phucmg thirc bao dam: The chap bang tai san cua ben vay, bao ghm: (i) Dam bao bang HD tien giri s6
190514/HDTG/SDFC-PCCC ngay 19/05/2014, so tien 200.000.000 VND; (ii) Quyen den nq cua COng ty CP PCCC
Diu to xay dung Song Da tai Du an Xay dung Nha dieu tri n6i khoa Benh vien da khoa Xanh P6n;
va
+ S6 du nq g6c tai th6i diem 31/12/2014 la 1.000.000.000 d6ng.
17
Cong ty Co phan Plying chay ChOra chay va DA u to Xay dung Song DA
Tang 5, Tea nha CT I Vimeco, Iran Duy Hung, Ha Ngi
Bao cao thi chinh
nam tai chinh ket that ngay 31/12/2014
- Hap ddng tin dung so 00200037/013/14NH/HDTG ngay 05/11/2014 yeti cac dieu kien cu the nhu sau:
+ Muc dich vay: Bd sung von luu
+ Thai han vay: 12 thang ke to ngay giai ngan;
+ Lai suat cho vay: Ap dung lai suat tha not cc') dieu chinh;
+ Phucmg thtic bao dam: The chap bang tai san dm ben vay, bao gdm: (i) Dam bao bang HD lien girl tai SDFC s6 tien
250.000.000 VND.; (ii)Quyen doi ng bao gore quyen doi ng trong tuong lai Hap &mg kinh to so 16 12010.1HD-KT/VTCSDICF ngay 17/11/2010 gia BQL du an xay dung Tru so dal truyen hinh ky thuat so VTC va Cong ty CP PCCC &
DTXD Song DA va cac phu lac kern theo Hap cl6n2,;
+ S6 du ng (2,6c tai thOi diem 31/12/2014 la 1.500.000.000 demg.
12. THUE VA CAC KHOAN PHAI NQP NHA NUOC
31/12/2014
01/01/2014
VND
VND
Thue gia VI gia tang
2.151.584.895
1.142.089356
Thue thu nhap doanh nghiep
1.960.362.120
1.429.580.431
101.424.521
104.931.110
4.213.371.536
2.676.600.897
Thue thu nhap Ca nhan
Quyet Wan thud cria Cong ty se chiu su kiem tra cda co quan thud. Do vidc ap dung luat va cac qui dinh ve thud d61 vai
nhieu loai giao dich khac nhau co:5 the dugc giai thich theo nhidu cach khac nhau, so thud ducyc trinh hay tren Bao cdo tai
chinh có the bi thay ddi theo quyet dinh cfra co quan thud.
13. CHI PHI PHAI TRA
Trich truec chi phi cho cac cong trinh thi Ong
Thir lao Hdi ddng Quan tri, Ban Kiem soat
Chi phi lai vay pha tra
31/12/2014
01/01/2014
VND
VND
4.589.400.753
7.526.578.289
192.920.000
126.000.000
9.736.218
4.792.056.971
7.652.578.289
31/12/2014
01/01/2014
VND
VND
14. CAC KHOAN PHAI TRA, PHAI NOP NGAN HAN KHAC
Kinh phi cling doan
Bao hiem xa hdi
8.140.358
900 717 171
7c1
Bao hiem y to
181.834.988
187.787.844
Bao hiem that nghiep
Cac khoan phdi tra phai ndp khac
97.462.452
81.544.409
891.550.503
756.177.399
150.000.000
100.000.000
66.235.200
Phcii fro COng ty Co /than Kinn thOc va Che hien Song Da l'ay /thong firth lai
Phai tra COng ti, CP Dau tit va XD 573 ve 'than gap van hop lcic A7 Ngoc Khanh
-
Nat tra lien nhcin cong cac cong trinh cfia Ong Le .4,th Hung
Phai Ira cac cong trinh cfia Ong Le Anh Meng
Phcii tra khcic
18
17.725.234
1 !44
.
157.096.657
66.235.200
157.096.657
376.280.759
376.280.759
141.937.887
56.564.783
2.169.705.474
1.794.748.035
Cling ty Co phan [thong chat' Chii-a chay va Dau tir Xay dtrng Song Da
Tang 5. Toa nha CT1 Vimeco, Iran Duy Hung, Ha N6i
Bit) car) tai chfah
nam tai chinhkt thtic neay 31/12/2014
15. VON CHO SO HIJIJ
a) Bang d6i chieu Bien clOng On chti sir hint
Von dau to
cCia CSH
Lvi nhuan
chua phan phOi
VND
S6 du. dila! Om &were 25.000.000.000
Lai trong nam truerc
VND
(2.675.190.587)
303.256.277
VND
22.324.809.413
S6 dtr cu6i nam truck
(2.371.934.310)
22.628.065.690
25.000.000.000
C0ng
303.256.277
Lai trong nam nay
S6 du- cu6i nam nay
25.000.000.000
203.359.940
203.359.940
(2.168.574.370)
22.831.425.630
Dau nam
T5/14
h) Chi tiet von dau tir ctia chit so hire
Cu6i nam
VND
- Teing Cong ty SOng Da
- Ong Le Anh Hung
- Ong Pham Hodi Nam
- Ong Nguyen Manh Cueing
Cac c6 &Ong khac
oio
VND
51%
9%
51%
9%
6%
8%
27%
12.750.000.000
2.165.000.000
1.400.000.000
1.991.000.000
6.694.000.000
6%
8%
27%
12.750.000.000
2.165.000.000
1.400.000.000
1.991.000.000
6.694.000.000
25.000.000.000
60%
25.000.000.000
60%
Nam 2014
VND
Nam 2013
VND
25.000.000.000
25.000.000.000
25.000.000.000
25.000.000.000
CuOi nam
2.500.000
2.500.000
2.500.000
Dau nam
2.500.000
2.500.000
2.500.000
2.500.000
2.500.000
10.000
2.500.000
10.000
c) Cac giao dich ve vein ve•i cac chti se• hint va phin ph6i co th -c, Chia kyi nhu4n
V6n dau ttr cha chit ser hvu
Van gop chiu nam
Von Op tang trong nam
-
co
;CIk V
Von Op gicnn trong 17(1177
Von pip cuoi 'ram
d) Co phieu
S6 lugng co phieu clang 1c):• phth hanh
SO krone co phieu da ban ra cong chUng
- CO phidu phis thong
SO Itrong co phieu clang luu hanh
- Ca phiC;It pha !hang
M4nh gia co phieu Bang luu hanh:
19
2.500.000
,'ASG
•
COng ty Co Oar' Pheng chat' Chiral chay va Dau ttr Xay dyng Song Da
Tang 5, Toa nha CT I - V imeco, -Fran Duy Hung, Ha N6i
Belo cat) tai chinh
nam tai chinh ki.‘t thtic ngay 31/12/2014
16. TONG DOANH THU BAN HANG VA CUNG CAP INCH VI)
Doanh thu tir hoat dong xay lap
Nam 2014
VND
Nam 2013
VND
30.775.621.251
18.092.284.412
30.775.621.251
18.092.284.412
Nam 2014
VND
Nam 2013
VND
25.343.116.965
14.924.576.366
;T
25.343.116.965
14.924.576.366
7:14
Nam 2014
VND
Nam 2013
VND
12.328.831
5.032.711
12.328.831
5.032.711
Nam 2014
VND
Nam 2013
VND
370.142.013
82.817.432
267.319.427
452.959.445
267.319.427
Nam 2014
VND
Nam 2013
VND
301.214.518
1.536.827.521
106.697.265
12.049.582
933.925.740
219.059.33 .1
268.862.975
1.313.689.826
115.810.428
22.617.218
797.500.710
8 1 . (4.3 896
3.109.773.960
2.602.165.053
17. GIA VON HANG BAN
Gid von hoat diing xay lap
18. DOANH THU HOAT DQNG TAI CHINH
Lai tie‘n gui, tien cho vay
19. CHI PHI TAI CHINN
Lai tien vay
Lai phat cham n6p bao hiem xa hOi
20. CHI PHI QUAN Li' DOANH NCHIEP
Chi phi nguyen lieu, vat lieu
Chi phi nhan cong
Chi phi khau hao tai san c6 dinh
Thue, phi, le phi
Chi phi dich vu mua ngoai
Chi phi kilac bang tien
20
•
Bao cao tai chInb
COng ty CO [lan Phong chay China chay vA Dau ttr Xfiy dtrng Song Da
Tang 5, Toa nha CT]
nam tai chinh ket thitc ngay 31/12/2014
Vimeco. Tran Duy Hung, Ha NOi
21. THUE THU NHAP DOANH NGHIEP HIEN HANH
Nam 2014
VND
Nam 2013
734.141.629
1.762.209.186
168.000.000
3 70.1-12.013
1.224.067.173
303.256.277
VND
Thai' TNDN fir hog! ding kinh doanh chinh
TOng tvi nhufin ke toan truck thue TNDN
Cac khoan dieu chinh tang
- Thn lao 1-10i thing Man fri khoag true ticip tham gia dieu kin!)
- Lai vat' twang ling
thicu
- Chi phi khong claw Ire(
Cac khoan dieu chinh giam
- Chuydn to
176111
Thu nhap chiu thue TNDN
Chi phi thue TNDN hien hanh (thue suat 22%)
353.719.427
86.400.000
267.319.427
(83.706.776)
(656.975.704)
(83.706.776)
2.412.644.039
(656.975.704)
530.781.689
Thue TNDN phai nOp dau nam
1.429.580.431
1.429.580.431
Thue TNDN phai nqp cueti nam
1.960.362.120
1.429.580.431
AN
22. LAI CO BAN TREN CO PHIEU
Viec tinh loan tai ca ban tren co phieu co the phan phOi cho cac co citing so hint co phan ph6 thong cua Cong ty Chwc
th(rc hien cltra men cac so lieu sau:
Lpi
nhuan thuan sau thue
Nam 2014
Nam 2013
VND
VND
203.359.940
303.256.277
203.359.940
303.256.277
2.500.000
2.500.000
81
121
Nam 2014
Nam 2013
VND
VND
15.874.211.358
7.472.495.377
106.697.265
3.283.307.537
678.407.203
12.635.857.493
27.415.118.739
18.211.024.289
Cac khoan dieu chinh:
Lqi nhuan phan be, cho c6 phieu phO thOng
Co phieu ph6 thong Bang km hanh binh quan trong nam
Lai ca ban tren co phieu
23. CHI PHI SAN XUAT KINH DOANH THEO YEU TO
I
Chi phi nguyen lieu, vat lieu
Chi phi nhan cOng
Chi phi khau hao tai san co dinh
Chi phi dich vu mua ngoai
Chi phi khae haw-- den
21
3.949.524.086
117.558.930
1.106.955.372
401
.1(11?.
Bao cao tai chinh
Cling ty CO plain Phong chat' Chia chay vi Dau tn . Xfiy dung Song Da
Tang 5, 'FOa nha CT1 — Vimeco, 'Fran Duy Hung. Ha NOi
nam tai chinh ket thuc ngay 31/12/2014
24. CONG CV TAICHiNH
Ctic loot cling cu tat chinh cua Cong 0.
Gia tri so ke loan
31/12/2014
01/01/2014
Gia gOc
Du phong
Gia gac
Du phong
VND
VND
VND
VND
161.777.993
-
218.967.965
16.893.003.068
-
17.411.971.033
Tai sari tai chinh
Tien va cac khoan tucrne ducrng tien
Phai thu khach hane, phai thu khac
Dau tu ngin han
25.739.109.625
450.000.000
Dau tu dai han
300.000.000
COng
26.650.887.618
300.000.000
Gia tri ghi so ke loan
31/12/2014
01/01/2014
VND
VND
N9 phai tra tai chinh
Vay va no
Phai tra ngtrOi ban, phai tra khac
Chi phi phai tra
COng
4.682.958.874
1.669.257.774
15.228.786.171
12.057.974.782
4.792.056.971
7.652.578.289
24.703.802.016
21.379.810.845
Tai san tai chinh va no phai tra tai chinh china dugc danh gia lai theo gia tri hop ly tai ngay ket thisc nien dO ke toan do
Thong tu 210/2009/TT-BTC va cac quy dinh hien hanh yeu cau trinh bay BA° cao tai chinh N/A thuyet minh thong tin dOi
vai cong cu tai chinh nhtmg khong dua ra cac huong clan tucing throng cho viec danh gia va ghi nhan gia tri hop IS, cua
cac tai san tai chinh va no phai tra tai chinh, ngoai tra cac khoan trich lap du phong no phai thu khO doi va dkr phOng
giam LOA cac khoan dau tu chimg khoan da &roc neu chi tiet tai cac Thuyet minh lien quan.
Quin IS/ rut ro tai chinh
Rini ro tai chinh cua COng ty bao gam rut ro thi truCn1g, rui ro tin dung va rut ro thanh khoan. COng ty da xay dtmg he
thong kiem soot Aim dam bao su can bang O . mac hop ly gia chi phi 61 ro Oat sinh va chi phi quan ly rui ro. Ban
Tang Giam clOc Cong ty co trach nhiem theo clOi quy trinh quail rui ro de dam bao su can bdng hop It' giva rui ro va
kiem soot rui ro.
Rui
ro thi truirng
Hoat (king kinh doanh cua Cong ty se chin yeu chiu rui ro khi có su thay doi ve gia va lai suat.
Rui ro ye gia:
Citing ty rchju
ro ve gia
cac con; cu von phat sinh cac khoan dau
phieu ngan han va dai han do tinh khOng
chac chan ve gia tucmg lai cua co phieu dau tin. Cac khoan dau tu co phieu dal han dugc nam giCr vai muc Bich chien
luoc lin dai, tai tiled diem ket thtic nam tai chinh C6ng ty china có ke hoach ban cac khoan dau tu nay.
Rut ro ye lai suat:
Cong ty chiu rui ro ve lai suat do gia tri hop 1Y cua cac luang tien trong tucmg lai cua mat cong cu tai chinh se bi'en dOng
theo nhting thay dOi cua lai suat thi truang khi COng ty co phat sinh cac khoan den giri co hoc khong c6 ky han, cac
khoan vay va no chiu lai suat tha not. Cong ty quail ly rui ro lai suit bang cach phan tich tinh hinh canh tranh tr'en thi
truemg de có &rot cac lai suat co Igi cho muc Bich cua COng ty.
22
Cling ty Co phAn Phong chay Chin chay va DAu tir Vay dung Song DA
Tani! 5, Tea nha CT1 Vimeco, Tran Duy Hung, Ha Ngi
Bag cao tat chinh
narn tai chinh ket thac ngay 31/12/2014
Rrii ro tin dyng
Rai ro tin dung la rtii ro ma mgt ben tham eia trong mgt cone cu tai chinh hoac hop d'Ong khong co kha nang thuc
clugc nghia vu cua minh din den kin that ve tai chinh cho Cong ty. Cong ty co cac rui ro tin dung ,tir hoat Ong dOng san
xuat kinh doanh (cha yeu c16i vai cac khoan phai thu khach hang) va hoat O ng tai chinh (bao
tien gin ngan hang,
cho vay va cac cern?, cu tai chinh khac).
TO ngay 31/12/2014
Tien va cac khoan twang duong tien
Phai thu khach hang, phai thu khac
Wu tu r:,,an han
Dau tu dai han
Tir 1 naintro Tren 1 nam den 5
xueing
nam
VND
VND
161.777.993
25.739.109.625
450.000.000
300.000.000
COng
26.350.887.618
Tren 5 nam
COng
VND
VND
161.777.993
25.739.109.625
450.000.000
300.000.000
300.000.000
-
26.650.887.618
300.000.000
-
218.967.965
16.893.003.068
300.000.000
300.000.000
-
17.411.971.033
Tai ngay 01/01/2014
Tien va cac khoan tuone damg tien
Phai thu khach hang, phai thu khac
Dau tu dai han
218.967.965
16.893.003.068
COng
17.111.971.033
Riii ro than!, khoan
Rui ro thanh khoan la raj ro Cling ty gap khO khan khi thuc hien cac nghia vu tai chinh do thieu . vOn. Rai ro thanh khoan
cua Cong ty cha yeu Oat sinh tir viec cac tai san tai chinh va ng phai tra tai chinh
cac thai diem dao han khac nhau.
Theri han thanh toan cua cac khoan ng phai tra tai chinh dua tren cac khoan thanh wan du kien theo hap &mg (tren co sa
done tien cua cac khoan g6c) nhir sau:
Tai ngay 31/12/2014
Vay va no
Phai tra ngueri ban, phai tra khac
Chi phi phai tra
Tit 1 nam tref Tren I nam den 5
)(wing
nam
VND
VND
4.682.958.874
15.228.786.171
4.792.056.971
COng
24.703.802.016
-
Phai tra ngtrai ban, phai tra khac
Chi phi phai tra
1.669.257.774
12.057.974.782
7.652.578.289
-
COng
21.379.810.845
Tren 5 nam
Cgng
VND
VND
4.682.958.874
15.228.786.171
4.792.056.971
-
24.703.802.016
Tai ngay 01/01/2014
Vay va mg
1.669.257.774
12.057.974.782
7.652.578.289
-
21.379.810.845
(Ong ty cho ring mtic dg tap trung rai ro dOi voi viec tra no la thap. Ong ty co kha nang thanh toan cac khoan ng de'n
han tit dong Hen tir hoat thing kinh doanh va tien thu tit cac tai san tai chinh dao han.
25. NHITNG S1J KIEN PHAT SINH SAU NGAY KET TH UG
KE TOAN NAM
KhOng co skr kien trong y6u nao xay ra sau ngay ket thuc ky ke toan nam doi hoi phai dugc dieu chinh hay cong bO trot'
Bac) cao tai chinh nay.
23
CO
4
Citing ty Co phfin Phong chay Chfra chay va Dau to Xfiy dkrng Song Da
Tang 5, Ma nha CT1 — Vimeco, TrAn Duy Hung, HA NOi
Bao cao tai chinh
nam tai chinh ket thiic ngay 31/12/2014
26. BAO CAO BO PHAN
Theo linh vyt kinh doanh:
Cong ty chi hoat dOng trong linh vuc xay lip, do des COng ty khong lap bao cao b0 phan theo linh vuc kinh doanh.
Theo khu %Arc Oa IS, :
Toan b0 hoat dOng cCia Cong ty duoc thuc hien trong lanh th6 Viet Nam, do de Cong ty khong lap bac, cdo b0 pi* theo
khu vuc dia
27. NGHICP VI) VA SO DU' VOI CAC BEN LIEN QUAN
Trong nam Cong ty da có cac giao djch vai cac ben lien quan nhu sau:
M6i quan he
Doanh thu ban hang va cung cap dich vy
Tong Cong ty Song Da
Thue van phong vh dich vy khic
T6ng COng ty SOng DA
Vay von
Cong ty Tai chinh Co phan Song DA
Nam 2014
VND
Cong ty me
COng ty me
Lai vay
T6ng Cong ty Song DA
Cong ty Tai chinh Co phAn Song DA
Phil thu
Ring Cong ty Song DA
Phil Wit
T6ng Cong ty Song DA
Vay win
Cong ty Tai chinh CO phan Song DA
541.007.405
325.860.659
Cong ty con cua
Cong ty me
2.500.000.000
Cong ty mq
Cong ty con aim
Cong ty mc
40.041.675
17.694.444
S6 du vai cac ben lien quan tai ngay ket thiic ky ke toan nam nhu sau:
Moi quan he
Cong ty mc
Nam 2013
VND
290.511.091
11.711.374
AJ HAI
I TOAI
-
31/12/2014
VND
01/01/2014
VND
1.010.545.157
1.473.607.129
•
•
Cong ty me
626.526.358
260.624.024
C
`*1
Citing ty con ctia
Cong ty me
2.500.000.000
Giao dich vOi cac ben lien quan khac nhu sau:
Thu nhap dm Ban Giam doc va HDQT
24
Nam 2014
VND
Nam 2013
VND
302.088.292
107.256.540
