Báo cáo tài chính công ty mẹ quý 2 năm 2012 - Công ty Cổ phần Đầu tư và Xây dựng Tiền Giang

BAO CAO TAX CHINH
GIAI DOAN T i r NGAY 01/04/2012 DEN 30/06/2012

CONG TY CO PHAN DAU TtT
VA XAY DlTNG TIEN GIANG


C O N G T Y C O P H A N D A U TlT V A X A Y DITNG T I E N G I A N G

BANG CAN DOI KE TOAN
Tai ngay 30 thang 06 nam 2012
Bon vj tinh: Vi?t Nam dong (VND)
TAI SAN
A.
I.

TAI SAN NGAN HAN
Tien va cac khoan tu-ixng dirong
tien

2.

Cac khoan tucmg duang tihn
khoan dau tu tai chinh ng^n
II. Cac
han
1. Dautu nganhan
phong giam gia chiing khoan
2. Dir
dau tu ngan han
III. Cac khoan phai thu ng^n han

1.

Phai thu khach hang

2.
3.
4.

Ma Thuyet
minh
s6
100
110
111
112

130
131

2.

152

4.

198,931,106,104
11,799,969,288

212,740,836,827
10,501,116,564

11,799,969,288

6,654,449,897
3,846,666,667

121
129

132
133
134

3.

1/1/2012

120

Tra truoc cho nguoi ban
Phai thu noi bo ngSn han
Phai thu theo tiSn do ke hoach hop
dong xay dimg
-r5. Cac khoan phai thu khac
phong cac khoan phai thu ngan
6. Dir
han kho doi
rv. Hang ton kho
1. Hang ton kho
2. Dir phong giam gia hang ton kho

V. Tai san ngSn han khac
1. Chi phi tra truoc ngSn han
ThuS GTGT duorc khau tru
Thue va cac khoan khac phai thu
Nha nuac
Tai san ngan han khac

4.1

30/06/2012

4.2

135
139
140
141
149
150
151
154
158

43

4.4

73,090,735,777

72,769,877,788

62,562,773,414

58,295,310,883

5,554,046,667

6,116,212,577

6,593,865,931

9,978,304,563

(1,619,950,235)
109,240,869,802

(1,619,950,235)
126,252344333

109,240,869,802

126,252,344,333

4,799,531,237

3,217,498,142

114,663,760

19,964,772

3,076,258,410

2,287,298,200

87,411,299
1,521,197,768

Cac thuyit minh dinh kern la ttiQt bo phdn khong tdch rai cua bdo cdo tdi chinh

910,235,170

5


C O N G T Y C O P H A N D A U TlT V A X A Y D U K G T I E N G I A N G

BANG CAN DOI K E TOAN
Tai ngay 30 thang 06 nam 2012
Bon vi tinh: Vift Nam dong (VND)
Ma
X
so

TAI SAN

Thuyet
minh

30/06/2012

1/1/2012

B.

TAI SAN DAI HAN

200

123,853,230,680

124,928,842,461

1.

Cac khoan phai thu dai han

210

37,024,874,080

43,068,900,390

1.

Phai thu dai han cua khach hang

211

2.

Von kinh doanh a don vj true thuoc

212

-

3.

Phai thu dai han noi bp

213

-

-

4.

Phai thu dai han khdc

218

37,024,874,080

43,068,900,390

5.

Dir phong phai thu dai h ^ kho doi

219

-

-

II.

Tai san CO dinh

220

6,038,054,313

4,679,899,464

1.

Tai san c6 djnh hiJu hinh

221

5,469,446,075

4,679,899,464

- Nguyen gia

222

9,154,986,729

7,882,674,060

- Gia trj hao mon luy ke

223

(3,685,540,654)

(3,202,774,596)

Tai san c6 djnh thue tai chinh

224

- Nguyen gia

225

-

-

- Gia trj hao mon IQy ke

226

Tai san c6 djnh v6 hinh

227

- Nguyen gia

228

-

-

- Gia tri hao mon IQy ke

229

4.

Chi phi xay dung ca ban da dang

230

4.6

568,608,238

-

III.

Bat d9ng san dau tu

240

4.7

802,108,000

802,108,000

- Nguyen gia

241

802,108,000

802,108,000

- Gia trj hao mon luy ke

242

-

-

IV.

Cac khoan dau tir tai chinh dai ban

250

70,670,245,695

70,670,245,695

1.

Dau tu vao cong ty con

251

70,410,245,695

70,410,245,695

2.

Ban tu vao cong ty lien kit, lien doanh

252

260,000,000

260,000,000

3.

258

4.

Dau tu dai han khac
Dir phong giam gia dau tu tai chinh dai
han

V.

Tai san d^i ban kbac

260

1.

Chi phi tra truac dai han

261

2.

Tai san thue thu nhap hoan lai

262

2.

3.

'

4.5

4.8

-

_

259
4.9

9,317,948,592

5,707,688,912

162,388,142

266,548,317

Cac thuyit minh dinh kem Id mot bo phdn khong tdch rai cua bdo cdo tdi chinh

6


C O N G T Y C O PHAN D A U TlT V A X A Y DU>JG T I E N G I A N G

BANG CAN DOI KE TOAN
Tai ngay 30 thang 06 nam 2012
Bon vi tinh: Vift Nam dong (VND)
3.

Tai san dai han khac
TONG CONG TAI SAN
NGUON VON

268
270

300
310
311
312
313
314
315
316
317
318
319
320
323

II.
1.
2.
3.
4.
5.
6.
7.
8.

9.
B.

330
331
332
333
334
335
336
337
338
339
400

5,441,140,595

_

322,784336,784 337,669,679,288

Ma Thuyet
so minh

A. NQfPHAITRA
I. Ng'nganhan
1. Vay va ngr ngan han
2. Phai tra nguoi ban
3. Ngirai mua tra tien truac
4. Thue va cac khoan phai npp nha nuac

5. Phai tra nguoi lao dong
6. Chi phi phai tra
7. Phai tra noi bo
Phai tra theo tien dp ke hoach hop
8. dong xay dimg
Cac khoan phai tra, phai ngp ngSn
9. han khac
10. Du phong phai tra ng5n han
11. Quy khen thirong, phiic Igi .
Ngr dai ban
Phai tra dai han nguoi ban
Phai tra dai han noi bp
Phai tra dai han khdc
Vay va no dai han
Thue thu nhap hoan lai phai tra
Du phong trg cap mat viec lam
Du phong phai tra dai han
Doanh thu chua thue hien
Quy phat trien Idioa hoc va cong nghe
NGUON VON CHU Sd HUtJ

9,155,560,450

4.10
4.11
4.11
4.12
4.11
4.11

4.11
4.11
4.11

30/06/2012

1/1/2012

175,581,275,657 186,241,311,151
132,152,433,568 137,742,335,728
2,497,899,589
735,160,000
20,648,401,997 37,290,825,763
34,071,019,599 29,905,270,712
4,956,121,663
2,520,546,656
1,849,031,584
1,424,718,469
45,829,236,355 29,912,264,529

17,577,137,332
345,257,044
4,802,641,520

29,243,913,880
399,974,586
5,885,348,018

43,428,842,089

48,498,975,423

-

, -

4.10

43,428,842,089

-

, -

-

-

48,498,975,423

-

147,203,061,127 151,428,368,137

Cdc thuyet minh dlnh kem Idmpt bo phdn khong tdch raiciia bdo cdo tdi chlnh

7


CONG TY CO PHAN DAU TlT VA XAY D I ^ G TIEN GIANG

BANG CAN DOI KE TOAN
Tai ngay 30 thang 06 nam 2012
Bon vi tinh: Vi^t Nam dong (VND)
I. Von chu SO" hiru

410

147,203,061,127

151,428,368,137

80,000,000,000

80,000,000,000

1. Von dau tu ciia chu sa huu

411

2. Thang du von c6 phan
3. Von khac ciia chu sa hOai
4. Co phieu quy
5. Chenh lech danh gia lai tai san
6. Chenh lech ty gia hoi doai
7. Quy 6ku tu phat trien

412
413
414

415
416

10,700,000,000

10,700,000,000

-

-

417

36,724,043,436

31,751,323,436

8.
9.
10.
II.

418
419
420
430
440

6,272,578,035

5,325,419,385

Quy du phong tai chinh
Quy khac thuoc v6n chu so hCru
Lgi nhuan sau thue chua phan ph6i
Ngudn kinh phiva quy khac
TONG CONG NGUON VON

4.13

-

-

4.14

-

-

-

-

13,506,439,656

23,651,625,316

322,784336,784

337,669,679,288

_

_

CAC CHI TIEU NGOAI BANG CAN DOI KE TOAN
CHI TIEU
1. Tai san thue ngoai
2. Vat tu, hang hoa nhan giu ho, nhan gia cong
3. Hang hoa nhan ban ho, nhan ky gui, ky cuac
4. Nqr kho doi da xu ly
5. Ngoai te cac loai
6. Du toan chi sir nghiep, du an

Thuyet
minh

30/06/2012

01/01/2012

-

Ngay 18 thang 07 nSm 2012

•-


C 6 N G T Y C 6 P H A N D A U TlT V A X A Y D I T N G T I E N G I A N G

B A O C A O K E T QUA H O A T D O N G K I N H D O A N H
Cho giai doan tir ngay 01/04/2012 den ngay 30/06/2012
Poll vi tinh: Vi^t Nam dong (VND)
CHI T I E U

Ma so

Thuyet
minh
5.1

(Jui I I
Nam nay

Luy ke tir dau nSm den cuoi quy nay
Nam trirdrc

N5m nay

1.

Doanh thu ban hang va cung cap
djch vy

01

2.

Cac khoan giam trir doanh thu

02

3.

Doanh thu thuan ve ban hang va
cung cap dich vu

10

5.1

4.

Gia von hang ban

11

5.2

5.

L Q I nhuan gpp ve ban hang va cung
cap djch vu

20

6.

Doanh thu hoat dong tai chinh

21

53

268,675,620

1,810,801,607

639,930,616

7.

Chi phi tai chinh

22

5,4

303,910,009

839,431,996

610,313,430

Trong do: Chi phi lai vay

23

8.

Chi phi ban hang

24

5.5

1,000,482,567

333,642,469

1,313,680,144

9.

Chi phi quan ly doanh nghiep

25

5.6

3,800,335,765

3,600,661,129

5,637,911,139

10.

Lgi nhu^n thuan tir hoat dgng kinh

doanh

30

11.

Thu nhap khac

31

5.7

167,622,007

12.

Chi phi khac

32

5,8

1,001,120

13.

Lgi nhuan khac

40

166,620,887

14.

Tong Iqi nhuan ke toan truo'c thue

50

12,744,621,130

15.

Chi phi thue TNDN hien hanh

51

84,106,124,743

579,581,868
83,526,542,875

66,112,489,911

78,830301,659

519,408,111

.74,845,570,221

839,431,996

502,389,340

12,578,000,243

Cdc thuyit minh dinh kern la mot bo phdn khong Idch rai ciia bdo cdo tai chinh

93,839,588,469

73,058,076,024

3,465,323327

303,910,009

5.9

579,581,868

78,310,893,548

17,414,052,964

94,419,170,337

20,781,512,445

610,313,430

13,859,538,348

182,773,540

803,943,508

4,037,120

26,399,742
777,543,766

1,279,933,106

3,732,035,361

178,736,420

14,038,274,768

4,056,406,233

9

NSm truo'c
103,503,617311

812,288,493
102,691,328,818

95,953,895,748
6,737,433,070

2,984,857,546
1,952,517,881
1,952,517,881
692,291,820
5,147,511,349
1,929,969,566

816,985,047
69,796,906
747,188,141

2,677,157,707

595,609,022


C O N G T Y C O PHAN D A U TlT V A X A Y DUlVG T I E N G I A N G

BAO CAO K E T QUA HOAT DONG KINH DOANH
Cho giai doan tirngay 01/04/2012 den ngay 30/0*6/2012
Bo-n v{ tinh: Vift Nam dong (VND)
246,302,872

16.

Chi phi thue T N D N hoan lai

52

17.

Lqi nhuan sau thue thu nhap
doanh nghifp

60

18.

Lai ca ban tren c6 phi^u

70

(3,895,554,568)

4.14

12,908,140,337

611,732,948

(3,714,419,855)
421,897,286
53

1,614

1,436,210,547

13,696,288,390

1,712

Ngay 18 thang 07 nam 2012

Cdc thuyet minh dinh kern la mot bo phdn khong tdch ran cua bdo cdo tdi chinh

10

645,338,138
81


CONG TY CO PHAN DAU TlT VA XAY BlfNG TIEN GIANG
BAO C A O LlTU C H U Y E N T I E N T E

Cho giai doan tir ngay 01/01/2012 den ngay 30/06/2012
(Th£ hien bang dong Viyt Nam (VND), ngoai trir trucmg hgp c6 ghi chu bSng dong tien khac)
Ma Thuyet Luy ke tiT dau nam den cuoi quy nay
CHI TIEU
minh
so
Nam nay
Nam truofc
1
2
3
4
5
LlTU
CHUYEN

TIEN
TlT
HOAT
•.
I, DQNG KINH DOANH
Loi nhuan tru&c thue
Bieu chinh cho cdc khoan
Khau hao tai san c6 djnh

01

14,038,276,668

19,551,758,004

02

Cac khoan du phong
Lai, lo chenh lech ty gia hoi doai chua
thirc hien
Lai, 16 tir heat dong dau tu

03

482,766,058

163,367,051

(54,717,542)

(619,798,425)

Chi phi lai vay
Lffi nhuan tir hoat dpng kinh doanh
tru&c thay doi von luu dgng
Tang, giam cac khoan phai thu

06

-

Tang, giam hang ton kho
Tang, giam cac khoan phai tra (khong ke
lai vay phai tra, thue thu nhap phai npp)
Tang, giam chi phi tra truac

-

Tien lai vay da tra

13

-

Thue thu nhap doanh nghiep da nop

14

-

Tien thu khac tir hoat dong kinh doanh

15

Txhn chi khac tir hoat dong kinh doanh
Liru chuyen tien thuan tir hoat dgng kinh
doanh
LUtJ CHUYEN TIEN TlT HOAT
DQNG DAU TlT
TiSn chi 6k mua sSm, xay dung TSCD va
cac tai san dai han khac
Tign thu tir thanh ly, nhuong ban TSCD va
cac tai san dai han khac
Tien chi cho vay, mua cac cong cu ng ciia
don vj khac

16

1.
2.

-

3.
-

-

II.
1.

2.
3.

04

-

05

(245,454,546)

(2,226,613,949)

08

877,064,019
15,097,934,657

1,041,347,762
17,910,060,443

09
10

5,092,251,358

24,776,500,134

17,011,474,531

(14,965,887,593)

11

(39,979,867,161)

(33,564,759,128)

12

9,461,187

(879,431,876)

(877,064,019)

(1,041,347,762)

1,419,189,619

(336,181,339)

(2,532,559,898)

20

(4,759,179,726)

(305,769,008)
(8,406,816,129)

21

(1,840,920,907)

(543,198,196)

22

-

23

-

-

Cdc thuyit minh dinh kem Id mot bo phdn khong tdch rdi cm bdo cdo tdi chinh

11


C O N G T Y C O P H A N D A U TX/ V A X A Y DLTNG T I E N G I A N G

THUYET MINH BAO CAO TAI CHINH

Chogiai doan tir ngay 01/01/2012 den ngay 30/06/2012
(The hien bang dong Vift Nam (YND), ngoai t m triromg hyp c6 ghi chu bling dong tien khac)
thu h6i cho vay, ban lai cong cu na
4. TiSn

24
cua dan vi khac
5.

Tien chi dau tu gop von vao dom vj khac
thu hoi dau tu gop von vao don vj
6. Tien
khac
thu lai cho vay, c6 tuc va Igi nhuan
7. Tien
duoc chia
Luu chuyen tien thuan tit hoat dgng dau
tu
LlTU CHUYEN TIEN TlT HOAT
III. DONG
TAI CHINH
thu tir phat hanh c6 phiSu, nhan v6n
1. Tien
gop ciia chii so hiJu
Tien chi tra von gop cho cac chii so hiiu,
2. mua lai c6 phieu ciia doanh nghi^p da phat
hanh
3. Tien vay ngin han, dai han nhan dugc

25

-

26

-

27

1,003,440,000

6,375,102
(1,834,545,805)

3,424,576,790
3,949,572,899

4.

TiSn chi tra ngr g6c vay
Tien chi tra ngr thue tai chinh

34

Co tuc, Igi nhuan da tra cho chii so hiru
Liru chuyen tien thuan tit hoat dgng tdi
chinh
Liru chuyen tien thuan trong ky
Tien va tuong duong tien dau ky
Anh huong cua thay doi ty gia hoi doai
quy doi ngoai te
Tien va tuong duotig tien cuoi ky

36

5.
6.

Ke toan trirong

30

64,754,305

31
32

-

33

6,580,646,589

19,270,199,417

(8,925,240,334)

(14,528,500,941)

(962,800,000)

(1,914,130,000)

11,199,972,000
7,892,578,255

2,827,568,476

50
60
61

1,298,852,724
10,501,116,564

(1,629,674,754)
52,456,323,617

70

11,799,969,288

50,826,648,863

35
40

Ngay ISthang 07 nam 2011
mg Giam doc

Cac thuyet minh dinh kem la mot bo phdn khong tdch rai ciia bdo cdo tai chinh

12

CONG TY CO PHAN DAU TlT VA XAY DUTVG TIEN GIANG

BAO CAO LlTU CHUYEN TIEN xfe
Cho giai doan tit ngay 01/01/2012 den ngay 30/06/201*2
(The hifn bang dong V i ^ Nam (VND), tigoai trir triroTig hyp c6 ghi chii Mng dong tien khac)

1.

D A C D I E M H O A X DONG K I N H DOANH

1.1

Hinh thurc so" h&u von
Cong ty C6 phan DSu tu va Xay dung Tien Giang, ten vik tat la TICCO (goi tat la
"Cong t y " ) , dugc thanh lap theo Gidy churng nhan dang ky kinh doanh Cong ty C6
phSn so 1200526842 do So Ke hoach va Dau tu tinh T\hn Giang ckp \hn dhu ngay
02/01/2004 va chung nhan thay d6i \an thu chin ngay 30/12/2011.
Von dieu le: 80.000.000.000 d6ng tuong duomg 8.000.000 c6 phSn
Tru so dat tai so 90 Dinh Bo LTnh, phuong 9, thanh pho M y Tho, tinh T i k Giang.
Cong ty CO 03 (ba) don vj phu thuoc va hach toan k% toan phu thuoc la: X i nghiep Co
khi sua chua, X i nghiep kinh doanh Vat lieu xay dung Ticco c6 try so dat tai 90 Dinh
Bo LTnh, phuong 9, thanh pho M y Tho, tinh Tien Giang va San giao dich BSt dong san
Ticco CO tru so dat tai 166 Ap Bac, phuong 4, thanh pho M y Tho, tinh Tien Giang.

1.2

Nganh nghe boat dong
Thi cong cac cong trinh thuy Igi: tram bom, cong, dap, de, ke song, ke bien cac loai, ho
chua nuac va nao vet rach, kenh muong; Thi cong xay dung cac cong trinh dan dung;
Thi cong xay dung cac cong trinh cong nghiep; Thi cong cac cong trinh giao thong: cau

giao thong, cau cang, duomg giao thong cac loai, he thong ckp thoat nuac; San lap mat
bang; Trung dai tu thidt bi, sua chura va dong moi xa Ian; Gia cong cac san phkm co khi,
cua cong cong trinh thuy Igi; San xuat va kinh doanh be tong tuai va cac san pham be
tong due sin; Kinh doanh bat dong san; Kinh doanh vat lieu xay dung; Kinh doanh cat
san lap; Khai thac van tai; Bau t u xay dung k6t c4u ha teing: khu cong nghiep, khu dan
cu, duong giao thong; Lap du an cac cong trinh xay dung, giao thong, thiiy Igi; Khao sat
thilt kk cac cong trinh xay dung, giao thong, thiiy Igi; T u vSn dSu thhu, giam sat; Moi
gioi bat dong san; Dmh gia bat dong san; T u van bat dong san; Quang cao bat dong san;
DSu gia bat dong san; Quan ly bit dong san; San xuSt cac san pham bang vat lieu
composite; Kinh doanh cac san pham bang vat lieu composite; Thiet ke, san xuat, che
tao thiet bi nang.

2.

C H E D O K E T O A N AP D U N G

2.1

Cor sa lap bao cao tai chinh
Bao cao tai chinh kem theo dugc trinh bay bang Dong Viet Nam (VND), theo nguyen
tac gia g6c va phii hgp vdi cac Chuin muc Ke toan Viet Nam, He thong Ke toan Viet
Nam va cac quy dinh hien hanh khac ve ke toan tai Viet Nam.

Cac thuyet minh dinh kem la.mdt bqphgn khong tdch raicua bao cao tai chinh

13


CONG

TY C O PHAN DAU TlT VA XAY D I T N G TIEN GIANG

THUYET MINH BAO CAO TAI CHINH
Chogiai do?n tu ngay 01/01/2012 den ngay 30/06/2012

(ThI hif n bkng dong Vi^t Nam (VND), ngoai tru- trircmg hgp c6 ghi chu bSng dong tien khac)

2.2 Che do ke toan ap dung

Cong ty ap dung ch6 do Kg toan Viet Nam theo Quy6t dinh s6 15/2006/QD-BTC ngay
20/03/2006 ciia Bo Tai Chinh va thong tu 244/2009/TT-BTC ngay 31/12/2009 cua Bo
Tai Chinh.
Nam tai chinh hit dhu tir ngay 01 thang 01 va kit thuc vao ngay 31 thang 12 hang nam.
Don vi tien te chinh thuc sii dung trong ki toan la d6ng Viet Nam (VND).
Hinh thuc s6 k6 toan: Nhat ky chung.

3. CAC CHINH SACH KE TOAN AP DVNG
3.1 iTofc tinh ke toan

Viec lap bao cao tai chinh tuan thu theo cac chuan muc ke toan Viet Nam, he th6ng kl
toan Viet Nam va cac quy dinh hien hanh khac vh kk toan tai Viet Nam yeu cau Ban
Giam d6c phai c6 nhihig \x6c tinh va gia dinh anh huong din s6 lieu bao cao \k cong
no, tai san va viec trinh bay cac khoan cong no va tai san tiem tang tai ngay ket thiic
nien do k6 toan cung nhu cac so lieu bao cao vk doanh thu va chi phi trong suot nam tai
chinh. S6 lieu phat sinh thuc t6 c6 the khac vai cac uac tinh, gia dinh dat ra.

3.2 Tien va cac khoan tirorng diro'ng tien

Ti6n va cac khoan tuong duong tihn bao gom tien mat tai quy, cac idioan tien gui khong
ky han, cac khoan dau tu ngin han thoi han thu h6i Idiong qua 3 thang, kha nang thanh

khoan cao, de dang chuySn doi thanh mot lugng ti6n xac djnh va khong c6 nhieu rui ro
trong chuyen doi thanh tien.

3.3 Hang ton kho

Hang t6n kho dugc tinh theo gia goc. Gia g6c hang t6n kho bao g6m chi phi mua, chi
phi ch6 hikn, va cac chi phi lien quan true ti6p khac phat sinh d6 c6 dugc hang t6n kho 6
dia diem va trang thai hien tai.
Gia g6c cua hang t6n idio mua ngoai bao gom gia mua, cac loai thue khong dugc hoan
lai, chi phi van chuyen, b6c x6p, bao quan trong qua trinh mua hang va cac chi phi c6
lien quan true tiep den viec mua hang ton kho.
Gia tri hang t6n kho cu6i ky dugc xac dinh theo phucng phap nhap truac xuat trudc.
Cong ty ap dung phuong phap ke khai thuong xuyen de hach toan hang t6n kho.

3.4 Cac khoan phai thu va dy phong phai thu kho doi

Cac khoan phai thu khach hang, khoan tra trudc cho ngudi ban, va cac khoan phai thu
khac tai thdi dilm bao cao, n6u:
• Co thdi han thu hdi hoac thanh toan dudi 1 nam dugc phan loai la Tai san ngan han.
• Co thdi han thu hdi hoac thanh toan tren 1 nam dugc phan loai la Tai san dai han.
Du phdng phai thu kho doi ciia Cong ty dugc trich lap theo Thong tu so 228/2009/TTCac thuyit minh dinh kem la rnqt bg phgn khong tdch rai ciia bao cao tai chinh
BTC ngay 07/12/2009. Theo do, Cong ty dugc phep lap du phdng khoan thu kho doi cho14


CONG TY CO PHAN DAU TlT VA XAY D I T N G TIEN GIANG

THUYET MINH BAO CAO TAI CHINH

Cho giai doan tit ngay 01/01/2012 den ngay 30/06/2012
(The hi|n bang dong Vift Nam (VND), ngoai trir tnrtmg hyp c6 ghi chu bling dong tien khac)

nhimg khoan phai thu da qud han thanh loan tir sau thang tra len, hoac cac khoan thu ma
ngucri ng kho c6 kha nang thanh toan do bi thanh ly, pha san hay cac kho khan tuong tir.

3.5 Tai san c6 djnh hfru hinh

Nguyen tSc ghi nhan TSCD hitu hinh

Nguyen gia tai san c6 dinh hCSai hinh bao gom gia mua va toan bo cac chi phi lien quan
khac lien quan true tiep den viec dua tai san vao trang thai sin sang sir dung.
Phuffng phdp khdu hao TSCD hitu hinh

KhSu hao dugc trich theo phuong phap duong thing, thai gian khSu hao dugc uac tinh
nhu sau:
Nha cua, vat kien true
May moc thik hi
Phuang tien van tai
Thilt bi va dung cu quan ly

3.6 Bat dong san dau tir

Nam sur dung

05 - 2 5
05 - 12
06 - 1 0
03 - 0 6

Bat dong san dhu tu la quySn sur dung dit do cong ty nSm giur nhSm muc dich thu Igi tir
viec cho thue hoSc cha tang gia dugc trinh bay theo nguyen gia trir gia trj hao mon luy ke.

Bat dong san dau tu ciia Cong ty bao g6m quyen su dung dit lau dai tai Quang Trung Cai Cui, phuang Phu Thu.^quan Cai Rang, Thanh ph6 Can Tha, dien tich 125,5 m^ va
103,5 m^ theo Giay chung nhan quyen su dung dat so 00462 va 00463 do Uy ban Nhan
dan Thanh ph6 Can Tha cap ngay 30/11/2004.
Bat dong san dlu tu la quy6n su dung dat lau dai khong tinh khau hao

3.7 Ghi nhan cac khoan d§u tir tai chinh dai han
Nguyen tdc ghi nhan cac khoan dau tu tai chinh

Cac khoan dSu tu vao cong ty con, cong ty lien doanh, cong ty lien kit va cac khoSn dau
tu khac dugc ghi nhan theo gia goc bao gom gia mua va cac chi phi lien quan.

Phan loai cac khoan dau tie

Nim giu tren 50% quyen bieu quyet trong von chu sa huu ciia ben nhan dhx tu thi ghi
nhan vao khoan dau tu vao cong ty con;
Nim gift tft 20% d6n dudri 50%) quy6n bi6u quylt trong v6n chii sa hftu ciia ben nhan
dSu tu thi ghi nhan vao khoan dlu tu vao cong ty lien ket;
Nam gift dual 20%) quygn bilu quySt trong v6n chii sa hftu cua ben nhan dau tu thi ghi
nhan vao khoan dau tu dai han khac.

3.8 Ghi nhan chi phi tra trin^rc

Chi phi tra truac c6 thai han trong 12 thang hoac chi lien quan den chi phi san xuSt kinh
doanh nam tai chinh hien tai dugc ghi nhan la chi phi tra truo^c ngan han. Chi phi tra

Cac thuyet mirth dinh kem la mot bo phdn khong tdch rai ciia bdo cdo tai chinh

15

C O N G T Y C O PHAN D A U TlT VA X A Y BlfNG T I E N G I A N G
THUYET M I N H B A OC A OT A I C H I N H
Cho giai doan tir ngay 01/01/2012 den ngay 30/06/2012
(Thg hif n bang dong Vift Nam (VND), ngoai tru- tnrtnig hqrp c6 ghi chu bSng dong tien khac)
truac ngin han dugc phan bo vac Bao cao K6t qua boat dong kinb doanb tbeo pbuong
phap duong thang tuong ung vai thai gian tbue la 12 thang.
Cac khoan cbi pbi tra truac dai ban khac bao g6m cong cu dung cu c6 gia trj Ion da xukt
dung trong nam tai chinb, cbi phi sua chua Ian tai san c6 dinh pbat sinh mot \kn qua ion
boac cac cbi pbi t i l p tbj, quang cao pbat sinh trong giai doan truac khi Cong ty di vao
boat dong cbinb thuc va dugc c6i la c6 kha nang dem lai Igi ich kinb ti trong tuong lai
cho Cong ty vai tb6fi ban tir mot nam tra len. Cac cbi phi nay dugc v6n boa dual binb
thuc cac khoan tra truac dai ban va dugc phan b6 vao Bao cao K8t qua boat dong kinb
doanb, su dung pbuong phap duong thing trong vong ba nSm tbeo cac quy dinh ke toan
hien hanb.
3.9

Ghi nhan cac kho§n phai trS thirong mat

phai tra khSc

Cac khoan phai tra nguai ban, phai tra khac, khoan vay tai thai diSm bao cao, neu:
•

Co thai ban thanh toan duai mot (1) nam (boac trong 1 chu ky san xuit kinb doanb)
dugc phan loai la ng ngin ban.

•

Co thai ban thanh toan tren mot (1) nSm (boSc tren 1 chu ky san xuat kinb doanh)
dugc phan loai la ng dai ban.

3.10 Bao hiem xa hoi, bao hiem y te va bao hiem that nghiep
Cong ty trich bao hiem xa hoi, bao hi8m y te va bao h'lkm tbdt nghiep nhu sau:
•

Bao hiem xa hoi dugc trich tren tien luang ca ban tbeo hgp dong lao dong, bach
toan vao cbi pbi boat dong la 17% va tru luang can bg cong nhan vien 7%.

•

Bao hiem y te dugc trich tren luang ca ban tbeo hgp dong lao dong, bach toan vao
cbi phi boat dong la 3% va trir luang can bg cong nhan vien 1,5%.

•

Bao hiem that nghiep dugc trich tren luang ca ban tbeo hgp dong lao dong, bach
toan vao cbi pbi boat dong la 1 % va trir luang can bg cong nhan vien 1 % .

Tbeo luat Bao hi6m xa bgi va B^o hikm y ti, muc dong bai moi ben dugc tinb bSng ty
le nhu da neu tren cua muc tbSp ban giiia luang ca ban cua nhan vien boac 20 Ian muc
luang t6i tbieu chung dugc Cbinb phu quy dinh trong tung thai ky.
3.11 Ghi nhan chi phi di vay
Chi phi di vay lien quan true t i l p den viec mua, dSu tu xay dung boac san xuk nhung
tai san can mot thai gian tuang doi dai de hoan thanh dua vao su dung boac kinb doanb
dugc cong vao nguyen gia tai san cho den khi tai san do dugc dua vao su dung boac
kinb doanh. Cac khoan thu nbap pbat sinh tir viec dhu tu tam thai cac khoan vay dugc
ghi giam nguyen gia tai san c6 lien quan.
Tit ck cac chi phi lai vay khac dugc ghi nhan vao bao cao ket qua boat dong kinb doanb
khi pbat sinh.
3.12 Nguyen t4c ghi nhan doanh thu

Doanh thu ban bang dirgrc ghi nhan khi dong tb&i thoa man cac dieu kien sau:
Cac thuyit minh dinh kern la mQt bo phan khong tdch r&i cua bao cao tai chink

16


C O N G T Y C O P H A N D A U TlT V A X A Y D U N G T I E N G I A N G

T H U Y E T M I N H B A O C A O TAI CHINH

Chogiai doan tir ngay 01/01/2012 den ngay 30/06/2012
(Thg hi^n bang dong Vift Nam (VND), ngoai trir trtrtmg h9p c6 ghi chu bang dong tien khac)
• Phan Ion rui ro va Igi ich gin lien vai quyen so h\hi san phim hoac hang hoa da
chuyen giao cho ngucri mua;
• Cong ty khong con nSm gift quySn quan ly hang hoa nhu nguai sa huu hang hoa
hoac quySn kilm soat hang hoa;
• Doanh thu dugc xac dinh tuomg d6i cha'c chan;
• Cong ty da thu dugc hoac se thu dugc Igi ich kinh t6 tir giao dich ban hang;
• Xac dinh dugc chi phi lien quan din giao djch ban hang.
Doanh thu cung cap djch v u duvcgbinbaa kbi ddng thai thoa man cdc dieu kien sau:
Dugc ghi nhan khi ket qua giao djch do dugc xac djnh mot each dang tin cay. Tnrong hgp
viec cung cap djch vu lien quan den nhieu ky thi doanh thu dugc ghi nhan trong ky theo
ket qua phan cong viec da hoan thanh vao ngay lap Bang can doi ke toan cua ky do. Ket
qua ciia giao dich cung d p djch vu dugc xac dinh khi thoa man cac diSu kien sau:
• Doanh thu dugc xac djnh tuong d6i chSc chSn;
• Co kha nang thu dugc Igi ich kinh tS tir giao djch cung d p djch vu do;
• Xac dinh dugc phan cong viec da hoan thanh vao ngay lap Bang can doi ke toan;
• Xac dinh dugc chi phi phat sinh cho giao dich va chi phi d6 hoan thanh giao djch
cung cap dich vu do.

• Phin cong viec cung cSp dich vu da hoan thanh dugc xac dinh theo phuong phap
danh gia cong viec hoan thanh.
Doanh thu hgp dong xay dung (Thuyet minh chinh sach theo mau)
Doanh thu dugc xac dinh khi Cong ty xuSt hoa don cho khach hang theo 2 truong hgp:
• Khi CO bien ban nghiem thu hoan thanh va dugc khach hang xac nhan cho timg giai
doan ciia hgp ddng xay dung;
• can cur vao kh6i lugng cong viec thirc hien hoan thanh theo tien do hgp ddng xay
dung.
Doanh thu hoat dong tai chinh: dugc ghi nhan khi thoa man d6ng thai hai (2) dieu
kien sau:
• Co kha nang thu dugc Igi ich kinh tk tir giao dich do;
• Doanh thu dugc xac djnh tuong d6i chSc chSn.
3.13 Nguyen t^c ghi nhan gia von chuyen quyen sir dung dat Khu dan cu Long Thanh Hung
Gia v6n 1 m^ dSt chuyen nhugng tai Khu dan cu Long Thanh Hung dugc xac djnh theo
gia uac tinh bSng each \ky t6ng gia tri dlu tu uac tinh binh quan cua toan bg cong trinh
Khu dan cu Long Thanh Hung chia cho t6ng dien tich dSt thuong phSm cua Khu dan cu
Long Thanh Hung, trong do:
- T6ng gia tri ddu tu binh quan cua cong trinh Khu dan cu Long Thanh Hung dugc udc
tinh dua tren don gia tning thau va cac quylt dinh phe duyet du an. T6ng muc diu tu
uac tinh cua du an den thai diSm 30/06/2012 la 107.754.098.914 ddng, trong do chi phi
thuc chi d6n 30/06/2012 la 89.811.232.891 ddng.
Cac thuyit minh dinh kern lit mot bo phan khong tdch rai cua bdo cdo tai chinh

17


C O N G TY C OP H A N D A U

TlT V A X A Y D I T N G T I E N

T H U Y E T M I N H B A OC A O TAI

GIANG

CHINH

Cho giai doan tit ngay 01/01/2012 den ngay 30/06/2012
(The hi^n bang dong Vift Nana (VND), ngoai trir trtrcmg hyp c6 ghi chii Mng dong tien khac)
T6ng dien tich d l t thuong pham la 124.492 m^;
Gia v6n 1

dat chuyen nhuong =

107.754.098.914 d6ng
124.492

= 866.000 dong/

T6ng dien tich dSt da chuyin nhuong trong nam 2012 la 250 m^.
- Tong gia trj dau tu binh quan ciia cong trinh Khu dan cu duong Truong Djnh n6i dai
dugc udc tinh dura tren don gia tning thSu va cac quy6t djnh phe duyet du an. Tdng muc
dau tu uac tinh cua du an den thoi diSm 30/06/2012 la 148.052.112.407 d6ng, trong do
chi phi thue chi den 30/06/2012 la 99.450.570.132 dong.
T6ng dien tich d l t thuong pham la 70.967,52 m^;
Gia v6n 1 m^ dat chuy6n nhuong =

148.052.112.407 dong

= 2.O86.195 d6ng/

70.967,52

T6ng dien tich dk da chuyin nhugng trong nam 2012 la 24.373,63 m^.

3.14 Thue
Cong ty CO nghia vu nop thue thu nhap doanh nghiep voi thue suit la 25%.
Thue thu nhap hien hanh la khoan thu6 dugc tinh dua tren thu nhap chiu thue trong nam
voi thu6 suit ap dung tai ngay kk thiic nam tai chinh. Thu nhap chju thug chenh lech so
voi Igi nhuan k6 toan do diku chinh cac khoan thu nhap va chi phi khong phai chiu thu6
hay khong dugc khau trir.
Thue thu nhap hoan lai la khoan thue thu nhap doanh nghiep se phai nop hoac se dugc
hoan lai do chenh lech tarn thoi giiJa gia tri ghi s6 ciia tai san, ng phai tra cho muc dich
bao cao tai chinh va cac gia tri diing cho muc dich thue. Thue thu nhap hoan lai phai tra
dugc ghi nhan cho tat ca cac khoan chenh lech tam thoi chju thud. Tai san thud thu nhap
hoan lai chi dugc ghi nhan khi chac chan trong tuong lai se c6 Igi nhuan tinh thud dd six
dung nhiJng chenh lech tam thoi dugc khiu trir nay.
Gia tri ghi s6 cua tai san thud thu nhap doanh nghiep hoan lai dugc xem xet lai vao ngay
ket thiic nam tai chinh va se dugc ghi giam ddn muc dam bao chac chin c6 du Igi nhuan
tinh thud cho phep Igi ich cua mot phan hoac toan bo thud thu nhap hoan lai dugc sur
dung.
Tai san thud thu nhap hoan lai va thud thu nhap hoan lai phai tra dugc xac dinh theo
thue suat du tinh s6 ap dung cho nam. Tai san dugc thu h6i hay ng phai tra dugc thanh
toan dua trdn cac muc thud suit c6 hidu lire tai ngay kdt thiic nam tai chinh.

3.15 Cac ben lien quan
Cac bdn coi la lidn quan ndu mot ben c6 kha nang kiem soat hoac c6 anh huong dang ke
doi voi ben kia trong vide ra quydt dinh tai chinh va hoat dong. Cac don vj sau day dugc
xem la cac bdn c6 lien quan:

Ten Cong ty

Moi quan he

Cong ty T N H H M T V Xay dung Ticco

Cong ty con

Cac thuyet minh dinh kem la mot bophdn khong tdch rai ciia bao cdo tai chinh

18


CONG TY CO PHAN DAU TlT VA XAY BISNG TIEN GIANG
THUYET M I N H B A O CAO TAI CHINH
Cho giai d o p tir ngay 01/01/2012 den ngay 30/06/2012
(The hien bling dong Vift Nam (VND), ngoai tru- trtrcmg hyp c6 ghi chu Mng dong tien khac)
Cong ty TNHH MTV Be tong Ticco
Cong ty con
Cong ty Co phan Dau tu va Xay dung Ticco An Giang
Cong ty con
4.

THONG TIN BO SUNG CHO CAC KHOAN MUC TRINH BAY TRONG BANG
CAN DOIKE TOAN
4.1 Tien va cac khoan tiroug dirong tien
Tien mat tai quy
Tien guri ngan hang
Cac khoan tuong duang tien
Cong
4.2 Cac khoan phai thu ng^n ban

30/06/2012
306.978.257
11.492.991.031
11.799.969.288

01/01/2012
68.771.565
6.585.678.332
3.846.666.667
10.501.116.564

30/06/2012
62.562.773.414
5.554.046.667
6.593.865.931
(1.619.950.235)
73.090.735.777
_ _ _

01/01/2012
58.295.310.883
6.116.212.577
9.978.304.563
(1.619.950.235)
72.769.877.788

Phai thu khach hang
Tra truac cho nguai ban
Cac khoan phai thu khac

Du phong cac khoan phai thu kho doi
Cong
(a) Phai thu khach bang, chu yeu:
Cong ty CP DSu tu va Xay dung 40
Cong ty TNHH MTV Xay Dung TICCO
Cong ty TNHH MTV Be Tong TICCO '
Ban Quan Ly Ddu tu Xay dung Thiiy Lgi 9
Khach hang mua ddt KDC Long Thanh Hung
Ban Quan Ly Du An Cai tao kenh Ba Bo
Khach hang mua dat KDC My Thanh Hung
Khach hang mua dat KDC duang Truang Dinh noi dai
Ban Quan Ly Du An Ban Tu Xay Dung TP. Long Xuyen
SOT Nong Nghiep va PTNT tinh An Giang
Ban QLDA XD CT GT D6ng Thap
Sa Nong Nghiep & PTNT Tra Vinh
BQL Cac DA DT va Xay dung chuyen nganh NN Kien Giang
(b) Tra trirofc cbo ngudi ban, chu yeu:

Cac thuyet minh dinh kern la mot bophdn khong tdch r&i ciia bdo cdo tai chinh

(a)
(b)
(c)
(d)

4,945,966,900
3,618,850,567
1,583,896,322
2,475,314,834
3,252,786,615

289,366,513
1,571,121,000
29,138,674,010
2,705,035,000
1,729,104,000
1,637,320,200
300.000.000
2,793,520,360
19


C O N G T Y C O P H A N D A U TlT V A X A Y DITNG TIEN G I A N G

THUYET MINH BAO CAO TAI CHINH

Cho giai doan tu ngay 01/01/2012 den ngay 30/06/2012
(Th£ hi^n bSng dong Vift Nam (VND), ngoai trir tnrtmg hyp c6 ghi chu hkng dong tien khac)
Cong ty TNHH MTV Xay Dumg Ticco
3,291,148,260
Cong ty CP DT & XD Ticco An Giang
253.473.000
CongtySAGEL
"
115.496.500
TTKT Tai Nguyen & Moi Truong
91,852,000
Ban b6i thucmg ho trg & Tai dinh cu TX Go Cong
865,851,054
Xi nghiep tu van thiet y Cty CP Dia 6 c Tan Binh
165.588.000

Cong ty Dien Nudrc Thien Viet
209,000,000
TT Phat tridn quy dat Chau Thanh TG
208.000.000
Cty CP CK BIDV TPHCM
110.000.000
(c) Phai thu khac, chu ydu:
Phai thu So Tai Chinh An Giang (BH cong trinh)
416,416,000
Phai thu ong Huynh Phu Gia - Ti6n gop v6n ho
2.109.099.007
Cong ty C6 phan DSu tu Xay dimg Ticco An Giang
3,506,761,303
(d) Du* phong cac khoan no* kho doi sau:
Ng phai thu kho doi din 30/06/2013,Cong ty da tiln hanh trich lap du phong cho cac
khach hang sau:
Cong ty CP DT «fe XD 40
368.611.375
Cong ty CP XDGT Thiiy Igi Kien Giang
925.883.360
CongtySangel
115,496,500
Cong ty Kiln tnic P.A
50.000.000
XNTVTK-Cty CP D.O.T.Binh
82,794,000
Cong ty CP Tu v a n - T h i e t K l - X a y Dung Simon
39.200.000
Cong ty TNHH Thiet K6 & Quang Cao Dat Phucfng Nam
8.090.500

VoTrongKy
9.700.000
DNTN Tan Hung 1
20,174,500
4.3 Hang ton kho
30/06/2012
01/01/2012
Nguyen vat lieu
153,972,540
148.458.681
Chiphisanxuatkinhdoanhdadang
108,222,706,746 (*) 125.436.182.324
Hanghoa
864,190,516
667.703.328
Cong
109.240,869.802
126.252.344.333
(*) Bao gom gia trj cua cac cong trinh xay dung da dang, chii yeu:
KDC ducmg Truong Dinh n6i dai
60,380,105,775
KDC Long Thanh Hung
33.454.617.667
Cac thuyit minh dinh kem la mot bo phctn khong tdch rai cua bdo cdo tai chinh

20


C O N G T Y C O PHAN D A U TlT V A X A Y D U ^ G T I E N G I A N G

T H U Y E T MINH BAO CAO TAI CHINH
Cho giai doan tu ngay 01/01/2012 den ngay 30/06/2012
(The hi^n bang dong Vift Nam (VND), ngoai trii trircmg hgp c6 ghi chii bJing dong tien khac)
Cong trinh ho chua nuac Cii Chi

3.834.738.218

Cong trinh Khu nha vuon huyen Tan Phuac

2.621.593.000

Cty TNHH M T V X D Giao Thong Ticco

1,429,085,129

Cong trinh Khu biet thir mau Long Thanh Hung

1.454.246.476

KDC M y Thanh Hung

577,576,183

KDC Tan Thanh Hung

560.180.800

Tai san ng^n ban khac
30/06/2012
Chi phi tra truac ngSn han

114.663.760

Thug GTGT dugc khSu tru

01/01/2012
(a)

2.287.298.200

3.076.258.410

Thue va cac khoan phai thu Nha nuac

19.964.772

87.411.299

Tai san ngSn han khac

1.521.197.768

Cong

4.799.531.237

(b)

910.235.170
3.217.498.142

Tai san ng^n ban khac bao gom:
1,480,197,768

Tam ung
Cac khoan phai thu dai ban:
Cong ty TNHH MTV Belong TICCO

10.741.141.393

..

- No thue Tai chinh I I

2.103.000.000

- Khoan vay xdy nha may Be tong

3.393.492.470

- Phai thu khac

5.244.648.923
26.283.732.687

Lai nhuan cua Cong ty TNHH MTV Be Tong
4.4

Tai san c6 djnh hum hinh
Khoan muc

Nha ciia, vat
kien true

Mky m6c
thiet bi

Phu-ong tif n
van tai

Thiet bi
quan ly

T6ng cgng

Nguyen gia

3.222.496.834

1.066.171.630

3.137352.681

456.652.915

7.882.674.060

SDDK
TSng trong ky

1.128.759.887

120.834.600

22.718.182

1.272.312.669

- Mua sam

1.128.759.887

120.834.600

22.718.182

1.272.312.669

-XDCB
Giam trong ky
SDCK

3.222.496.834

2.194.931.517

1.080.714.146

438.094.010

3.258.187.281

479.371.097

9.154.986.729

1.502.927.640

181.038.798

3.202.774.594

Hao mon Ifiy ke
SDDK

Cac thuyit minh dinh kem la mot bo phdn khong tdch rai cua bdo cdo tai chinh

21


CONG TY CO P H A N D A U TU" V A X A Y D V ^ G TIEN GIANG

THUYET MINH BAO CAO TAI CHINH

Cho giai doan tur ngay 01/01/2012 den ngay 30/06/2012
(The hifn bang dong Vift Nam (VND), ngoai trur trtrcmg hyp c6 ghi chu bSng dong tien khac)
Tang trong ky
Khduhao

193.300.896

193.300.896

67.922.283
67.922.283

164.375.946
164.375.946

57.166.932
57.166.932

482.766.058
482.766.058

Giam trong ky
SDCK
1.274.015.043 506.016.294 1.667303.586 238.205.730 3.685.540.654
Gia tri con lai
SDDK
2.141.782.687 628.077.620 1.634.425.042 275.614.117 4.679.899.464
SDCK
1.948.481.791 560.155336 1.590.883.695 241.165367 5.469.446.075
Trong do: Nguyen gia TSCD da khau hao het nhirng van con sur dung, bao gom:
Nha cua, vat ki6n tnic
789.665.410
May moc, thiet bi
. • •
188.294.545
Phuong tien van tai
377.201.756

Thiet bjquanly
112.682.005
Cong
1.467.843.716
Nguyen gia TSCD cam c6, the chap:
May moc, thiet bi
1.066.171.630
Phuong tien van tai
3.137.352.681
Thiltbiquanly
418.120.878
Cong
4.621.645.189
4.5 Chi phi xay dirng cor ban d& dang
4.6 Bat dong san dau tu (Quyen sir dung dat)
Khoan myc
So dudauky
Tang
Giam
So ducuoiky
Nguyen gia
802.108.000 '
802.108.000
Hao mon luy ke (*)
802.108.000
Gia tri con lai
802.108.000
(*) Quygn su dung dSt lau dai khong thirc hien trich khSu hao theo TT 203/2009/TTBTC ngay 20/10/2009.
4.7 Cac khoan dau ta tai chinh dai ban
01/01/2012

30/06/2012
Dau tu vao cong ty con
70.410.245.695 (a) 70.410.245.695
260.000.000 (b)
260.000.000
DIU tu vao cong ty lien ket, lien doanh
70.670.245.695
70.670.245.695
Cong
(a) Gop von vao cac cong ty con sau:

Cdc thuyit minh dinh kern la mot bo phdn khong tdch rai cua bdo cdo tai chinh

22


C O N G T Y C O P H A N D A U TlT V A X A Y DITNG T I E N G I A N G

THUYET MINH BAO CAO TAI CHINH

Cho giai doan tir ngay 01/01/2012 den ngay 30/06/2012
(ThI hi^n bang dong Vift Nam (VND), ngoai trfir trirtmg hyp c6 ghi chu bang dong tien khac)
Ty le gop von 1 Von gop thu-c te
Cong ty TNHH Mot thanh vien Be tong Ticco
100,00%
38.000.000.000
Cong ty TNHH Mot thanh vien Xay dung Ticco
100,00%
20.000.000.000
Cong ty Co phSn Dau tu Xay dimg Ticco An Giang

62,05 %
12.410.245.695
(b) Von dau tu vao Cong ty C6 phSn Testco, giam ty le so huu tu 80,77% xu6ng con 20%,
do do Cong ty Testco la Cong ty con trong nam 2009 chuy^n thanh Cong ty lien kit.
4.8 Tai san dai han khac
Chi phi tra trudc dai han
Tai san thue thu nhap hoan lai
Cong
(*) Tai san thul thu nhap hoan lai
Sddudluky
Tai san thue thu nhap hoan lai lien quan den
khoan chenh lech tam thcri dugc kh4u trir
Khoan hoan nhap tai san thue thu nhap hoan
lai da dugc ghi nhan tir cac n^m trudfc
Sodircuoiky
No* ngan han

30/06/2012
162.388.142
9.155.560.450 (*)
9.317.948.592

01/01/2012
266.548.317
5.441.140.595
5.707.688.912

30/06/2012
5.441.140.595
4.148.453.817

01/01/2012
6.287.921.034
702.364.770

434.033.962

1.549.145.209

9.155.560.450

5.441.140.595

01/01/2012
30/06/2012
Vay va ng ng5n han
2.497.899.589 (a)
735.160.000
Phai tra nguai ban
20.648.401.997 (b) 37.290.825.763
Nguai mua tra tien truorc
34.071.019.599 (c) 29.905.270.712
Thu6 va cac khoan phai nop nha nude
4.956.121.663 (d)
2.520.546.656
Phai tra nguai lao dong
1.424.718.469
1.849.031.584
Chi phi phai tra
• " ' .-. 45.829.236.355 (e) 29.912.264.529

Phai tra, phai nop khac
17.577.137.332 (f) 29.243.913.880
Du phong phai tra ngin han
345.257.044 (g)
399.974.586
Quy khen thuong, phiic Igi
4.802.641.520 (h)
5.885.348.018
Cong
132.152.433.568
137.742.335.728
(a) La khoan vay Ngan hang Bau tu va Phat trign Ti6n Giang theo Hop d6ng vay ngkn
han han muc s6 01/2010/HD ngay 04/11/2010. Han rniic tin dung 15.000.000.000 d6ng

Cac thuyit minh dinh kem la mot bo phdn khong tdch rai cua bdo cao tai chinh

23


C O N G T Y C O P H A N D A U TlT V A X A Y D U N G T I E N G I A N G

THUYET MINH B A O CAO TAI CHINH
Cho giai doan tir ngay 01/01/2012 den ngay 30/06/2012
(The hif n bang dong Vi^t Nam (VND), ngoai trir triro-ng hop c6 ghi chu bling dong tien khac)
nham muc dich bo sung von luu dong thi cong cong trinh, gia cong sua chiJa th'ik hi.
Khoan vay nay dugfc the chip bSng tai san nhu sau:
The chap bang tai san theo Hop d6ng th6 chap tai san so 03/2010/HD ngay 04/11/2010,
tai san thi chap theo gia trj dinh gia cua Ngan hang la 2.496.610.454 dong.
Th6 chap Quy6n su dung dat tai thua s6 90 Dinh Bo LTnh, P.9, TP. My Tho, Tinh TG
theo Hop d6ng thk chap tai san gSn lien vai dat s6 04/2010/HD ngay 04/11/2010.

(b) Phai tra ngirtri ban chu yeu phai tra cho cac nha cung cap sau:
Cong ty TNHH MTV Xay Dung Ticco
9.094.391.988
Cong ty CP Dau Tu & Xay Dung Ticco An Giang
6.918.173.706
Cong ty TNHH XD TM Vinh Quang
357.942.794
Cong ty CP DT & XD Thuy Lgi Lam Dong
397.714.446
Cong ty CP Cong Nghe CN INTEC
850.853.333
Cong tyCaKhi Cong Trinh Thuy 276
416,926,000
CTY TNHH MTV SAO VIET
25,051,600
Cty TNHH TMXD Mi Li Met
88.500.000
Cong ty TNHH xay dung Hihi Qui
168.106.533
Cong tyNao Vet Duong Thuy 2
182.461.000
(c) Ngutri mua tra tien trirofc chu yeu la cac khoan ung truac ciia cac khach hang sau:
Khach hang ung trudc tien Khu dan cu Duong Truong Dinh
19,441,649,750
Ban QuanLy Dau tu xay dung Thuy Lgi 10
5,821,137,000
BQL DA Tra Vinh
2,546,086,000
Tien Dat KDC L.T.Hung
316.309.960

SdN6ngNghiep«&PTNTS6cTrang
824,223,000
SoNongNghiep&PTNTTraVinh
2,301,290,000
Ban Quan Ly cac du an Xay dung Cong trinh Tiln Giang
1,208,000,000
(d) Thue va cac khoan phai nop nha nirofc bao gom:
Thul thu nhap doanh nghi?p
4,935,146,681
Thul thu nhap ca nhan
20,974,982
Thulkhac
(e) Chi phi phai tra la hoan trich tructc chi phi cong trinh bao gom:
T U u Hung
u
25,868,657,088
Khu dan cu TLong Thanh
Chi phi quang cao khuyen mai ban hang khu dan cu Long
1 212 940 600
Thanh Hung
Trich truoc kinh phi nghiem thu cong trinh Binh Lgi
509.090.909
Cac thuyit minh dinh kem la mot bo phdn khong tdch rai cua bao cdo tai chinh

24


C O N G T Y C O P H A N D A U TlT V A X A Y DITNG T I E N G I A N G

THUYET MINH BAO CAO TAI CHINH

Cho giai do?n tir ngay 01/01/2012 den ngay 30/06/2012
(Thi hifn Mng dong Vift Nam (VND), ngoai trir trircmg hgp c6 ghi chu Mng dSng tien khac)
18,238,547,758
Chi phi uofc tinh khu dan cu Tnrong Dinh giai doan 2
(f) Cac khoan phai tra khac chu ylu bao g6m:
Nhan truac tien mua ddt tai KDC Duong Tnrong Dinh ciia cac ca nhan
7,967,583,487
C6 turc C6 Dong
4,800,028,000
Cong ty Phat tridn Ha tang Khu Cong Nghiep
4.251.265.027
(g) Dir phong phai tra ngSn han chu yiu la trich trudc bao hanh cong trinh bao gfim
Dir phong phai tra cong trinh Kenh Phu6c Xuyen 28
135.727.000
Cac thiet bj ca khi
209,530,044
(h) Quy khen thudrng phuc Igi
01/01/2012
30/06/2012
12.282,803.889
So dir dan ntkm
5.885.348.018
146.000.000
Tang trong ky
1,894,317,300
(6.543.455.871)
Giam trong ky
(2.977.023.798)
5.885.348.018

So dir cuoi ky
4.802.641.520
4.10 Vay va na dai han
30/06/2012
01/01/2012
Vay dai han
41,325,842,089 (a)
45.433.175.423
Ng dai han
2,103,000,000 (b)
3.065.800.000
Cong
43.428.842.089
48.498.975.423
(a) Vay dai han bao gom cac khoan vay tai cac Ngan hang theo cac hop dong sau:
Du nor den
Tai san the
Muc dich vay
30/06/2012
chap
XTNgan
- hang
1.^ Phat tnen
i
Thuc
du
an KDC
TLong
' hien
-n.'

U'TTHung
san hinh
1? r A D c z - T
u- u ' u
Thanh
28,500,000,000
nha DBSCL chi nhanh Cong tnnh
^ V ^duong
, va Tai
thanh tu v6n vay
Tien Giang
Truoiig Djnh noi dai
Nhan chuyen nhuong QSDDtaikhupho
8,224,999,999
Quy DT & PT Tien
dat UBND xa Go Cong 12B, TP.MyTho
Giang
TShinh
4,600,842,090
Ngan hang DT & PT
Mua
02
tau
hiit
biin
Ti6n Giang
thanh tir von vay
41,325,842,089
(b) Nff dai han
Cac thuyit minh dinh kem la mot bo phdn khong tdch rai cua bdo cdo tai chinh

25


C O N G T Y C O P H A N D A U TlT V A X A Y DITNG T I E N G I A N G

THUYET MINH BAO CAO TAI CHINH

Cho giai do?n tir ngay 01/01/2012 den ngay 30/06/2012
(Thg hif n bSng dong Vift Nam (VND), ngoai trur trirtmg bqrp c6 ghi chu Mng dong tien khac)
Ng thue tai chinh ciia Cong ty cho thue tal chinh II Ngan hang Bm tu va Phat trien Viet
Nam theo Hop dong cho thue tai chinh khong hiiy ngang s6 050/2007/HDTTC ngay
08/03/2007 va Phu luc hop d6ng cho thue tai chinh s6 050/2007/Pl-HDCTTC ngay
27/07/2008. Tai san c6 dinh thue tai chinh ciia khoan thue nay da ban giao cho Cong ty
TNHH Mot thanh vien Be tong Ticco sOr dung.
4.11 Von chii sof hCru
Bin thai di6m 31/12/2011, Cong ty da gop du von di6u le theo giky phep kinh doanh.
Co phieu {Menh gid cSphieu dang liru hanh: 10.000)
30/06/2012
01/01/2012
S6 lugmg c6 phiSu dang ky phat hanh
8.000.000
8.000.000
- S6 lugng c6 phi8u da ban ra cong chiing
8.000.000
8.000.000
+ CS phieu phS thong
8.000.000
8.000.000
- So lugng c6 phi6u dugc mua lai

- S6 luong c6 phiSu dang luii hanh
8.000.000
8.000.000
+ CSphieuphd thong
8.000.000
8.000.000
4.12 Lgi nhuan chira phan phoi
Lginhuanluy kg din ngay 01/01/2012
23.651.625.316
Phan ph6i lgi nhuan:
23.841.475.950
Trich lap cdc quy
7.841.475.950
CSticc
16.000.000.000
Lai phat sinh giai doan tir ngay 01/01/2012 d6n 30/06/2012
13.696.288.390
Lgi nhuan luy k6 d6n ngay 30/06/2012
13.506.439.656
THONG TIN BO SUNG CHO CAC KHOAN MUC TRINH BAY TRONG BAO CAO
KET QUA HO AT DONG KINH DOANH
5.1 Doanh thu ban hang va cung cap djch vu
Tong doanh thu
Giam gia hang ban
Doanh thu thuSn bao gom:
+ Doanh thu hop dongxdy dtmg
+ Doanh thu kinh doanh bat dong san
+ Doanh thu ban vat lieu
+ Doanh thu Xi nghiep Ca khi Sua chira

30/06/2012
94,419,170,337
579,581,868
93,839,588,469
17,309,610,608
69,833,374,905
3,402,001,279
3,294,601,677

Cdc thuyk minh dinh kem la mot bo phan khong tdch rai cua bdo cdo tai chinh

30/06/2011
103.503.617.311
812.288.493
102.691.328.818
82.550.318.340
6.113.416.800
6.072.807.791
7.949.604.069
26


C O N G T Y C O P H A N D A U TlT V A X A Y DITNG T I E N G I A N G

THUYET MINH BAO CAO TAI CHINH

Cho giai doan tir ngay 01/01/2012 den ngay 30/06/2012
(The hif n bang dong Vi^t Nam (VND), ngoai trir tmcmg hyp c6 ghi chu Mng dong tien khac)
+ Doanh thu khac
5.181.818

5.2 Gia von hang ban
Gia v6n cong trinh xay dung
Gia von kinh doanh bat dong san
Gia v6n vat lieu
Gia v6n Xi nghiep Ca khi Sura ch&a
Cong
5.3 Doanh thu hoat dyng tai chinh
Lai tign gui ngan hang, lai trai philu
Lai nhugng ban c6 phan
Co tuc, Igi tuc tir dau tu vao cong ty con
Lai cho vay
Khac
Co tuc, Igi tuc dugc chia tu cong ty lien ket
Cong

30/06/2012
17,144,884,444
51,064,645,038
2,687,654,118
2,160,892,424
73,058,076,024

30/06/2011
37.257.665.500
20.615.666.920
3.315.532.493
1.329.746.728
62.518.611.641

30/06/2012

388.100.968

30/06/2011
1.394.850.175

245.454.546

799.998.364

6.375.102
639.930.616

790.009.007
2.984.857.546

30/06/2012
610.313.430
610.313.430

30/06/2011
1.952.517.881
1.952.517.881

30/06/2012
391.898.753
5.146.362
33.887.724
882.747.305
1.313.680.144

30/06/2011
332.637.494
9.928.480
8.621.340
341.104.506
692.291.820

5.4 Chi phi tai chinh
Chi phi lai vay
Cong
5.5 Chi phi ban hang
Chi phi nhan vien ban hang
Chi phi dung cu ban hang
Chi phi dich vu mua ngoai
Chi phi bang tidn khac
Cong
5.6 Chi phi quan ly doanh nghiep

Cdc thuyit minh dinh kem la mot bo phdn khong tdch r&i cua bdo cdo tdi chinh

27


CONG TY CO PHAN DAU TlT VA XAY DlfNG TIEN GIANG

THUYET MINH BAO CAO TAI CHINH

Cho giai doan tir ngay 01/01/2012 den ngay 30/06/2012
(ThI hif n bSng dong Vift Nam (VND), hgoai trir triromg hyp c6 ghi chu bSng dong tien khac)
Chi phi luong nhan vien

Chi phi vat lieu quan ly
Chi phi do dung van phong
Chi phi khau hao
Thu6, phi va le phi
Hoan nhap chi phi dir phong
Chi phi dich vu mua ngoai
Chi phi bang tikn khac
Cong
Thu nhap khac
Chenh lech tir g6p von bSng tai san
Thu tir thanh ly tai san
Thu tir ban vat tu, dung cu
Thu nhap tir cho thue mSt bang
Tien bao hanh
Xu ly cong ngf
Thu b6i thuong, phat vi pham
Thu nhap khac
Cong
Chi phi khac
Gia tri con lai cua TSCD gop v6n
Xu ly gia tri vat tu thilu so vai kiem ke
Phat vi pham
Xudt ban cong cu dung cu •
Xu ly cong no
Chi phi b6i thucmg sat lor ke Hiep Thanh
Chi phi khac
Cong

30/06/2012
2,952,573,025

204,122,615
191,359,826
426,609,974
100,814,486

30/06/2011
2.175.959.531
345.582.909
54.077.307
174892.159
116.989.017

209,203,027
1,553,228,186
5,637,911,139

723.561.159
1.556.449.267
5.147.511.349

30/06/2012

30/06/2011

4.500.000
806.944.358
178.273.540
182.773.540

10.040.689

816.985.047

30/06/2012

30/06/2011
30.305.472

4.037.120
4.037.120

Cdc thuyet minh dinh kem Id.mot bo phdn khdng tdch roi cua bdo cdo tdi chinh

39.491.434
69.796.906
28