Báo cáo tài chính công ty mẹ năm 2011 (đã kiểm toán) - Công ty Cổ phần Đầu tư và Xây dựng Tiền Giang

CONG T Y CO PHAN DAU TtT V A
X A Y DtTNG T I E N GIANG
BAO CAO T A I C H I N H DA Dl/OfC K I E M T O A N
CHO N A M T A I C H I N H K E T THUC NGAY 31 T H A N G 12 N A M 2011


CONG T Y C O PHAN DAU T U VA X A Y D l / N G T I E N G I A N G

MUC LUC

NOIDUNG

BAO CAO C U A B A N T O N G G I A M DOC

BAO CAO K I E M T O A N

BANG CAN DOI KE TOAN

BAO CAO KET Q U A HOAT DONG K I N H D O A N H

BAO CAO L U U C H U Y E N T I E N TE

THUYET M I N H BAO CAO TAI CHINH

TRANG

01-02

03

04-07

08

09-10

11-35


CONG TY CO PHAN DAU T L T VA XAY DUNG TIEN GIANG

BAO C A O CUA BAN T O N G G I A M D O C
Ban Tong Giam doc Cong ty Co phSn Dau tu va Xay dung Tikn Giang (goi tat la "Cong ty") han hanh
de trinh bao cao nay cung vai bao cao tai chinh da ducrc kiem toan cua Cong ty cho nam tai chinh ket
thiic ngay 31/12/2011.
HOI DONG QUAN T R I V A BAN T O N G G I A M D O C
Cac thanh vien ciia Hoi dong Quan trj va Ban Tong Giam doc Cong ty da dieu hanh Cong ty trong nam
va den ngay lap bao cao nay gom:
Hoi dong quan trj
Ho va ten

Chifc danh

6ng Doan Thanh Dat

Chutjch

6ng Le Van Diep

PhoChutjch

6ng Le Vinh H i l n

Thanh vien

6ng Nguyen Bang Gia Bao

Thanh vien

6ng Tran Hoang Huan

Thanh vien

6ng Tran Ngoc Tuan

Thanh vien (Bo nhiem tir ngay 19/04/2011 va bai nhiem tir ngay 29/12/2011)

Ong Hajime Kaburagi

Thanh vien (Bo nhiem tir ngay 19/04/2011 va bai nhiem ngay 24/07/2011)

Ong Le Phu Cir

Thanh vien (Bo nhiem tu ngay 25/07/2011)

Ong Nguyen Quoc Tin

Thanh vien (B6 nhiem tirngay 29/12/2011)

Ban Tong Giam doc
Ho va ten

Chirc danh

Ong Tran Hoang Huan

T6ng Giam d6c (B6 nhiem tu ngay 30/12/2011)

Ong Doan Thanh Dat

Tong Giam doc (Bai nhiem tir ngay 30/06/2011)

Ong Phan Van Nghiep

T6ng Giam d6c (Bo nhiem tir ngay 01/07/2011 va bai nhiem ngay 30/09/2011)

Ong Dao Huy Hoa

Tong Giam doc (B6 nhiem tu ngay 01/10/2011 va bai nhiem tu ngay 30/12/2011)

Ong Le Van Huong

Pho Tong Giam doc (Bai nhiem tir ngay 30/05/2011)

A
X T ~ r,'
• r . ' Pho T6ng Giam d6c (Bai nhi^m tu ngay 30/06/2011 va bo nhiem lai tu ngay
Ong Nguyen Bang Gia Bao 29/12/2OII)
Ong Le Quang Tien

Pho T6ng Giam d6c (Bai nhiem tu ngay 31/12/2011)

Ong Tran Hoang Huan

Pho Tong Giam doc (Bai nhiem tir ngay 30/06/2011 va bo nhiem lai tu ngay
19/09/2011)

Ba Dao Thj Kieu Trinh

K I toan truong (Bai nhiem tir ngay 30/06/2011)

Ong Nguyen Hoang Son

Ke toan truong (Bo nhiem tu ngay 01/07/2011)

K E T QUA H O A T DONG K I N H DOANH
Nam nay

Nam truac

VND

VND

Lgi nhuan thuan sau thue cho nam

18.943.173.000

39.292.979.826

Lgi nhuan chua phan phoi den cuoi nam

23.651.625.316

8.410.224.331

1


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

GIANG

C A C Sir K I E N QUAN T R O N G T R O N G NAM
Vao ngay 28/04/2011, Cong ty dupe Tong Giam doe So giao djch cluing khoan Thanh ph6 H6 Chi
Minh ("HOSE") chap thuan dang ky niem yet eo phieu tren HOSE theo Quyet djnh so 51/2011/QDSGDHCM. Cong ty da thire hien giao djch dau tien ngay 28/07/2011.
T R A C H N H I E M C U A BAN T O N G G I A M D O C
Ban Tong Giam doe Cong ty c6 trach nhiem lap bao cao tai chinh hang nam phan anh mot each trung
thirc va hop ly tinh hinh tai chinh ciing nhu ket qua hoat dpng kinh doanh va tinh hinh luu chuyen tien
te cua Cong ty trong nam. Trong viec lap cac bao cao tai chinh nay. Ban Tong Giam doc duge yeu eau
phai:
•

Lira chon cac chinh sach ke toan thich hop va ap dung cac chinh sach do mot each nhat quan;

•

Dua ra eac xet doan va uae tinh mot each hpp ly va than trpng;

•

Neu ro cac nguyen tac ke toan thich hop c6 dupe tuan thii hay khong, c6 nhOng ap dung sai lech
trpng yeu can dupe cong bo va giai thich trong bao cao tai chinh hay khong;

•

Lap bao cao tai chinh tren eo so hoat dpng lien tue trij' truong hop khong the cho rang Cong ty se
tiep tue hoat dpng kinh doanh; va

•

Thidt k^ va thirc hien he thong kiem soat npi bp mot each hiJu hieu cho muc dich lap va trinh bay
bao cao tai chinh hop ly nham han che riii ro va gian Ian.

Ban Tong Giam doc Cong ty chju trach nhiem dam bao rang so ke toan dupe ghi chep mot each phii
hpp de phan anh mot each hpp ly tinh hinh tai chinh eiia Cong ty a bat ky thai diem nao va dam bao
rang bao cao tai chinh tuan thii cac Chuan mirc ke toan Viet Nam, He thong ke toan Viet Nam va cac
quy djnh hien hanh eo lien quan tai Viet Nam. Ban Giam doc cung chju trach nhiem dam bao an toan
cho tai san cua Cong ty va thirc hien cac bien phap thich hpp de ngan chan va phat hien eac hanh vi
gian Ian va sai pham khac.
Ban Tong Giam doc xae nhan rSng Cong ty da tuan thu cac yeu cau neu tren trong viec lap bao cao tai
chinh.
Y K I E N BAN T O N G G I A M D O C
Ban Tong Giam Doc nhan thay bao cao tai chinh phan anh dung tinh hinh tai chinh, ket qua hoat dpng
kinh doanh va luu ehuyin tiSn te cua Cong ty vao ngay lap bao cao tai chinh.
Ngoai ra. Ban Tong Giam doc nhan thay khong c6 van de bat thuong xay ra c6 the anh huoTig den kha
nang hoan tra cac khoan np den han trong vong 12 thang tai.

Tran Hoang Huan
Tong Giam doc
Ngay 25 thang 02 nam 2012

2


CONG T Y TNHH K I E M TOAN V I E T NHAT
AUDIT

&

ADVISORY

V I E T NHAT AUDITING CO., L T D .

So: 76/HDKT2011

Tp.HCM, ngay 20 thang 02 nam 2012

BAO CAO K I E M T O A N
Ve Bao cdo tai chinh ciia Cong ty Co phan Dau tu va Xay dimg Tien Giang
cho nam tai chinh ket thuc ngay 51/12/2011
Kinh giri:

Cac Co dong
Hoi dong Quan trj va Ban Giam doc
Cong ty Co phan Dau tir va Xay dyng Tien Giang

Chiing toi da kiem toan Bao cao tai chinh cua Cong ty Co phan Dau tu va Xay dirng Tien Giang (goi t5t
la "Cong ty") gom Bang can doi kS toan tai ngay 31/12/2011, Bao cao ket qua hoat dong kinh doanh,
Bao cao luu chuyen tien te va Thuyet minh bao cao tai chinh cho nam tai chinh ket thiic ngay
31/12/2011 (goi chung la "bao cao tai chinh"), dinh kem tu trang 04 den trang 35.

Trach nhiem cua Ban Tong Giam doc va Kiem toan vien
Nhu da trinh bay trong Bao cao cua Ban Tong Giam doc tai trang 1 va 2, Ban T6ng Giam doc Cong ty
CO trach nhiem lap va trinh bay trung thuc va hop ly bao cao tai chinh ciia Cong ty theo Chuan muc ke
toan, Che do ke toan doanh nghiep Viet Nam va cac quy dinh phap ly c6 lien quan tai Viet Nam. Trach
nhiem cua chiing toi la dua ra y k\kn \h cac bao cao tai chinh nay dua tren ket qua cua cupc kiem toan.
Co so V kien
Chiing toi da thirc hien k\hm toan theo cac Chuan muc kiem toan Viet Nam. Cac Chuan mirc nay yeu
cau chiing toi phai lap ke hoach va thuc hien cong viec kiem toan de dat dugc su dam bao hop ly rang
cac bao cao tai chinh khong c6 cac sai sot trgng yeu. Cong viec kiem toan bao gom viec kiem tra, tren
CO so chgn mau, cac bang chiing xac minh cho cac so lieu va cac thong tin trinh bay tren bao cao tai
chinh. Chiing toi cung dong thoi tien hanh danh gia cac nguyen tac ke toan dugc ap dung va nhiJng u6c
tinh quan trgng cua Ban Giam doc, cung nhu each trinh bay t6ng quat ciia cac bao cao tai chinh. Chiing
toi tin tuong rang cong viec kiem toan da cung cap nhiJng ca so hop ly cho y kien ciia chiing toi.
Y kien kiem toan
Den thai diem phat hanh bao nay, chiing toi van chua nhan dugc xac nhan cong ng doi v6i khoan ng
phai tra Cong ty Phat trien Ha tang Khu Cong Nghiep tai ngay 31/12/2011 voi so tien la
4.251.265.027d6ng. Dong thai chiing toi khong the thuc hien thu tuc thay the khac de thu thap bang
chiing ve tinh hgp ly doi vai so du va nghia vu c6 lien quan den khoan ng phai tra tren.
Theo y kien ciia chiing toi, ngoai tru anh huo'ng ciia van de neu tren, bao cao tai chinh kem theo da
phan anh trung thuc va hgp ly, tren cac khia canh trgng yeu, tinh hinh tai chinh ciia Cong ty tai ngay
31/12/2044-Giiiig nhu ket qua hoat dong kinh doanh va tinh hinh luu chuyen tien te cho nam tai chinh
kef thtic ciing^jigiy, phu hgp voi cac Chuan muc ke toan Viet Nam, He thong ke toan Viet Nam va cac
'^iafirhwnMiahh^ lien quan tai Viet Nam.

Giam doc

Phan Thi Thuy Tien
Kiem toan vien

Chiing chi KTV so: 0413/KTV

Chiing chi KTV s6: 0360/KTV

Nguyen Nhan Bao

Thay mat va dai diin cho
CONG T Y TNHH K I E M T O A N V I E T NHAT
Head Office in HCMC
139 Calmette, District 1
Tel
: 08 3915 3780/81/82
Fax : 08 3915 3783
Email:

Ha Noi Branch
13/6 Kim Dong, Hoang Mai Dist.
Tel
: 04 3668 6533/34
Fax : 04 3668 6535
Email:

Rep.Office in Ca Mau
39-41 Ngo Quyen, Ca Mau City
Tel : 0780 358 7777
Fax: 0780 352 0068


CONG T Y C O PHAN DAU TlT vA X A Y DlTNG T I E N G I A N G
Bao cao tai chinh
Cho nam tai chinh kk thiic ngay 31 thang 12 nam 2011

BANG CAN DOIK E TOAN
Tai ngay 31 thang 12 nam 2011
M A U S O B 01-DN
D o n vj: V N D
TAI SAN

M a Thuyet
so
minh

A. T A I S A N N G A N H A N

100

So cuoi nam

So dau nam

212.740.836.827

195.482.310.582

10.501.116.564

31.528.658.579

(100=110+120+130+140+150)
I . Tien va cac khoan tiro-ng dirang tien

110

5.1

1. Tian

111

6.654.449.897

11.315.343.598

2. Cac khoan tuang duoTig tien

112

3.846.666.667

20.213.314.981

72.769.877.788

106.409.560.343

I I . C a c khoan dau tir tai chinh ngSn han

120

1. Dau t u n g i n han

121

2. D u phong giam gia dau t u ngan han

129

I I I . C a c khoan phai thu ngan han

130

5.2

1. Phai thu khach hang

131

58.295.310.883

75.597.849.564

2. Tra truoc cho nguai ban

132

6.116.212.577

18.422.130.203

3. Phai thu npi bo ngan han

133

4. Phai thu theo tien do ke hoach hop dong xay dung

134

5. Cac khoan phai thu khac

135

9.978.304.563

13.691.954.634

6. Dir phong cac khoan phai thu ngan han kho doi

139

(1.619.950.235)

(1.302.374.058)

126.252.344.333

54.453.802.691

126.252.344.333

54.453.802.691

150

3.217.498.142

3.090.288.969

1. Chi phi tra truoc ngan han

151

19.964.772

234.899.337

2. Thue gia trj gia tang dugc khau trir

152

2.287.298.200

1.333.930.289

3. Thue va cac khoan khac phai thu Nha nuoc

154

4. Tai san ngan han khac

158

910.235.170

1.521.459.343

I V . Hang ton kho

140

1. Hang t6n kho

141

2. D u phong giam gia hang ton kho

149

V . T a i san ngSn han khac

5.3

5.4

Cac thuyet minh tit trang 11 den trang 35 la bo phdn hop thanh cua bdo cdo tdi chinh
4


Bao cao tai chinh

CONG T YC OPHAN DAU TU VA XAY DUNG TIEN GIANG

Cho nam tai chinh ket thuc ngay 31 thang 12 nam 2011

BANG CAN DOI K E TOAN (Tiep theo)
Tai ngay 31 thang 12 nam 2011
MAUSOBOl-DN
Dan vj: VND
TAI SAN
so
B. T A I SAN DAI H A N

Thuyet
minh

200

^^g.
124.928.842.461

125.502.863.993

43.068.900.390

45.555.355.586

-

-

(200 = 2 1 0 + 2 2 0 + 2 4 0 + 2 5 0 + 2 6 0 )

I. Cac khoan phai thu dai han

210

5.5

1. Phai thu dai han cua khach hang

211

2. Von kinh doanh a don vj true thuoc

212

3. Phai thu noi bo dai han

213

4. Phai thu dai han khac

218

43.068.900.390

45.555.355.586

5. Dir phong phai thu dai han kho doi

219

-

-

220

4.679.899.464

2.068.846.494

4.679.899.464

2.068.846.494

II. Tai san CO djnh
1. Tai sancodinhhuuhinh

221

-Nguyen gia

222

7.882.674.060

4.613.602.870

- Gia tri hao mon luy ke

223

(3.202.774.596)

(2.544.756.376)

2. Tai san eo djnh thue tai ehinh

224

-

-

-Nguyen gia

225

-

- Gia tri hao mon luy ke

226

-

3. Tai san c6 djnh v6 hinh

227

-Nguyen gia

228

- Gia tri hao mon Ifly ke

229

4. Chi phi xay dung ca ban da dang

5.6

-

230

III. Bat dong san dau tir

240

-Nguyen gia

241

- Gia tri hao mon luy ke

242

IV. Cac khoan dau tu tai chinh dai han

5.7

250

802.108.000

802.108.000

802.108.000

802.108.000

70.670.245.695

70.670.245.695

1. Dautuvaocongtycon

251

5.8

70.410.245.695

70.410.245.695

2. D k tu vao cong ty lien ket, lien doanh

252

5.9

260.000.000

260.000.000

3. DSutudai han khac

258

4. Dy phong giam gia dau tu tai chinh dai han

259
5.707.688.912

6.406.308.218

V. Tai san dai han khac

260

1. Chiphitratruocdaihan

261

5.10

266.548.317

118.387.184

2. Tai san thus thu nhap hoan lai

262

5.11

5.441.140.595

6.287.921.034

3. Tai san dai han khac

268
337.669.679.288

320.985.174.575

m

T O N G C O N G T A I S A N ( 2 7 0 = 100 + 2 0 0 )

Cdc thuyit minh tie trang 11 den trang 35 la bo phdn hop thdnh cua bdo cdo tai chinh

5


C O N G T Y C O P H A N D A U T U V A X A Y DU^NG T I E N G I A N G

Bao cao tai chinh

Cho nam tai chinh kgt thuc ngay 31 thang 12 nam 2011

B A N G C A N D O I K E T O A N (Tiep theo)
Tai ngay 31 thang 12 nam 2011
MAU S O B 01-DN
Don v j : V N D

•

NGUON V O N

M a ThuySt
. .
SO
minn

A. NOf P H A I T R A ( 3 0 0 = 3 1 0 + 3 3 0 )

300

186.241.311.151

184.798.207.423

I. Nff ngSn han

310

137.742.335.728

135.708.066.663

So cudi nam

So dau nam

1. Vay va ng ngan han

311

5.12

735.160.000

7.123.519.758

2. Phai tra nguai ban

312

5.13

37.290.825.763

41.048.408.048

3. Nguofi mua tra tien truac

313

5.13

29.905.270.712

15.836.396.408

4. Thue va cac khoan phai nop Nha nuac

314

5.14

2.520.546.656

6.210.907.822

5. Phai tra ngudi lao dong

315

5.13

1.849.031.584

3.433.633.842

6. Chi phi phai tra

316

5.13

29.912.264.529

26.776.731.333

7. Phai tra npi bo

317

8. Phai tra theo tien do ke hoach hop dong xay dung

318

-

-

9. Cac khoan phai tra, phai nop ngSn han khac

319

5.13

29.243.913.880

22.859.938.563

10. Dir phong phai tra ngan han

320

5.13

399.974.586

135.727.000

11. Quy khen thuong, phiic I g i

323

5.13

5.885.348.018

12.282.803.889

48.498.975.423

49.090.140.760

48.498.975.423

48.704.527.090

I I . No* dai han

330

4. Vay va ng dai han

334

5. ThuS thu nhap hoan lai phai tra

335

-

-

6. Dir phong t r g cap mat viec lam

336

-

385.613.670

B. N G U O N V O N ( 4 0 0 = 4 1 0 + 4 3 0 )

400

151.428.368.137

136.186.967.152

I. Von chu so- hfru

410

151.428.368.137

136.186.967.152

5.15

5.16

1. Von dau t u ciia chu so huu

411

80.000.000.000

80.000.000.000

2. Thang d u von c6 phan

412

10.700.000.000

10.700.000.000

7. Quy dSu t u phat trien

417

31.751.323.436

31.751.323.436

8. Quy d u phong tai chinh

418

5.325.419.385

5.325.419.385

10. L g i nhuan sau thue chua phan phoi

420

23.651.625.316

8.410.224.331

I I . Ngudn kinh phi v a quy khac

430

-

-

T O N G C Q N G N G U O N V O N (440 = 300+ 400)

440

337.669.679.288

320.985.174.575

Cdc thuyit minh tic trang 11 din trang 35 la bo phdn hap thdnh ciia bdo cdo tai chinh
6


CONG TY CO PHAN D A U TlT VA XAY DU^NG TIEN GIANG

Bao cao tai chinh

Cho nSm tai chinh kgt thiic ngay 31 thang 12 n&m 2011

BANG CAN DOI KE TOAN (Tiep theo)
Tai ngay 31 thang 12 nam 2011

CAC CHI TIEU NGOAI BANG CAN DOI KE TOAN ^huyet
minh
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 cuoc
4. Ng kho doi da xu ly
dte cac loai

MAU SO B 01-DN
Don vj: VND
So cudi nam
So dau nam

Nguyen Hoang Son
Ke toan tru-ffng

Tran Hoang Huan
Tong Giam doc
Ngay 31 thang 12 nam 2011

Cac thuydt minh tic trang 11 den trang 35 la bp phdn hap thanh cua bdo cdo tai chinh
7


CONG T Y C O PHAN DAU T U V AX A Y DUNG TIEN GIANG

Bao cao tai chinh

Cho nam tai chinh kgt thuc ngay 31 thang 12 nSm 2011

BAO CAO K E T QUA HO AT DONG KINH DOANH
Cho nam tai chinh kit thuc ngay 31 thang 12 nam 2011
M A U S O B 02-DN
Dan vj: V N D
CHi TIEU
so

Thuyet
mmh

^^.^

^^^^^

1. Doanh thu ban hang va cung cap dich v u

01

6.1

185.343.263.704

221.927.824.703

2. Cac khoan giam tm doanh thu

02

6.2

812.288.493

3.166.371.493

3. Doanh thu thuan ve ban hang va cung cap dich
vu (10=01-02)

10

6.3

184.530.975.211

218.761.453.210

6.4

171.314.513.578

172.272.860.266

13.216.461.633

46.488.592.944

•'

4. Gia von hang ban va djch vu cung cap

11

5. L o i nhuan gop ve ban hang va cung cap dich vu
(20=10-11)

20

6. Doanh thu hoat dong tai chinh

21

6.6

20.807.061.097

20.992.865.390

7. Chi phi tai chinh

22

6.7

2.850.067.148

2.107.148.896

2.850.067.148

2.107.148.896

- Trong do: Chi phi lai vay

23

8. Chi phi ban hang

24

6.8

1.811.739.490

4.503.377.581

9. Chi phi quan ly doanh nghiep

25

6.9

9.676.196.265

9.600.856.813

10. L o i nhuan thuan tir boat dong kinh doanh
(30=2b+(21-22)-(24+25))

30

19.685.519.827

51.270.075.044

11. Thu nhap khac

31

6.10

1.361.901.207

7.317.198.488

12. Chi phi khac

32

6.11

101.834.756

7.759.355.182

40

1.260.066.451

(442.156.694)

14. Tong loi nhuan ke toan tru-tfc thue
(50=30+40)

50

20.945.586.278

50.827.918.350

15. Chi phi thud thu nhap doanh nghiep hien hanh

51

6.12

1.155.632.839

11.296.119.046

52

5.11

846.780.439

238.819.478

18.943.173.000

39.292.979.826

13. L o i nhuan khac

(40=31 -32)

16. (Thu nhap)/chi phi thue thu nhap doanh nghiep
hoan lai
17. L o i nhuan sau thue thu nhap doanh nghiep
^i^O-51-52)
~©Q[^
60
70

6.13

2.368

T r a n Hoang H u a n

Nguyen Hoang So-n

Tong G i a m doc

K e toan tru-ffng

Ngay 31 thang 12 nam 2011

Cdc thuyet minh tit trang 11 din trang 35 la bo phdn hap thdnh ciia bdo cdo tai chinh
8

5.418


CONG T Y C O PHAN DAU TU^ VA X A Y DUNG T I E N G I A N G
Bao cao tai chinh
Cho nam tai chinh kit thuc ngay 31 thang 12 nam 2011

BAO CAO LlTU C H U Y E N T I E N T E
Cho nam tai chinh ket thuc ngay 31 thdng 12 nam 2011
MAU SO B 03-DN
Dan vj: V N D
Ma ThuySt
so minh

Nam nay

Nam triro-c

01

20.945.586.278

50.827.918.350

Kh4u hao tai san c6 dinh

02

658.018.220

331.680.442

Cac khoan dir phong

03

317.576.177

(3.755.708.179)

(Laiyio chenh lech ty gia hoi doai chua thuc hien

04

-

(5.472.382)

(Lai)/16 tu hoat dong dau tu

OS

(19.192.620.959)

(13.593.541.638)

Chi phi lai vay

06

2.850.067.148

2.107.148.896

3. Lai nhuan tie hoat dpng kinh doanh trie&c thay
doi v6n lieu dong

08

5.578.626.864

35.912.025.489

(TangVgiam cac khoan phai thu

09

54.246.863.756

(19.290.534.909)

(Tang)/giam hang ton kho

10

(73.800.954.920)

(11.206.676.868)

Tang/(giam) cac khoan phai tra (khong bao gom lai
vay phai tra, thue thu nhap doanh nghiep phai nop)

11

24.285.985.163

(18.474.886.809)

(Tang)/giam chi phi tra truac

12

66.773.432

146.679.983

Tien lai vay da tra

13

(2.850.067.148)

(2.107.148.896)

Thul thu nhap doanh nghiep da nop

14

(4.971.848.786)

(7.692.234.967)

Tien thu khac tu hoat dong kinh doanh

15

205.386.032

-

Tien chi khac cho hoat dong kinh doanh

16

(248.617.400)

(4.972.210.828)

Luu chuyen tien thuan tie hoat dong kinh doanh

20

2.512.146.993

21

(3.269.071.190)

CHI T I E U
I. LlTU C H U Y E N T I E N TlT HO AT DONG
KINH DOANH
/. Lffi nhuan truotc thue
2, Dieu chinh cho cdc khodn:

(27.684.987.805)

L U U CHUYEN T I E N TlT HOAT DONG DAU TlT
1. Tien chi de mua sam, xay dung TSCD va cac tai
san dai han khac
2. Tien thu tu thanh ly, nhuong ban TSCD va cac tai
san dai han khac
3. Tien chi cho vay, mua cong cu no cua don vj khac
4. Tien thu h6i cho vay, ban lai cac cong cu ng ciia

dan vi khac
5. Tien chi dau tu gop von vao don vj khac

22

(624.241.981)

-

23
24

5.000.000.000

25

(500.000.000)

26

-

1.343.440.000

7. Ti6n thu lai cho vay, c6 tuc va Igi nhuan dugc chia 27

206.789.007

30

(3.062.282.183)

60.594.985
5.279.793.004

6. Tien thu hoi dau tu gop von vao don vj khac

Luu chuyen tien thuan tie hoat dong dau tu

Cdc thuyit minh tie trang 11 din trang 35 la bo phgn hap thanh ciia bdo cdo tai chinh

9


CONG T YC O PHAN DAUT U VA XAY DUNG TIEN GIANG

Bao cao tai chinh

Cho nam tai chinh kgt thiic ngay 31 thang 12 nam 2011

B A O C A O LUtJ C H U Y E N T I E N T E (Tiep theo)
Cho nam tai chinh kit thuc ngay 31 thdng 12 nam 2011
M A U SO B 03-DN
Don vi: V N D
Ma Thuyel
so minh

CHI T I E U

Nam nay

Nam triro'c

HI. LirU C H U Y E N T I E N TlT H O A T DONG
TAI CHINH
1. Tien thu tu phat hanh c6 phieu, nhan von gop ciia
chu so hiru

31

-

2. Tien chi tra von gop cho cac chu so hiru, mua lai
CO phieu da phat hanh

32

-

20.400.000.000

39.990.509.392

30.727.054.881

4. Tien chi tra ng goc vay

33
34

(44.650.220.817)

(29.013.546.618)

5. Tien chi tra no thue tai chinh

35

(1.934.200.000)

6. Co tuc, Igi nhuan da tra cho chu so hQu

36

(13.883.495.400)

(9.335.978.500)
(6.300.000.000)

Lifu chuyen tien tituan tie hoat (tgng tai chinh

40

(20.477.406.825)

6.477.529.763

Liru chuyen tien thuan trong nSm

50

(21.027.542.015)

Tien va tirang dvffng tien dau nam

60

31.528.658.579

47,456.323.617

Anh huong cua thay doi ty gia hoi doai quy doi
ngoai te

61

-

-

T i ^ ^ ^ a ^ duong tien cudi nam

70

10.501.116.564

31.528.658.579

3. Tien vay ngan han, dai han nhan dugc

(15.927.665.038)

Tran Hoang Huan

Nguyen Hoang Son

Tong Giam doc

Ke toan trutfng

Ngay 31 thdng 12 nam 2011

Cdc thuyit minh tit trang 11 den trang 35 la bo phdn hap thdnh ciia bao cao tai chinh

10


C O N G T Y C O P H A N D A U T U vA

X A YDITNG T I E N G I A N G

Bao cao tai chinh

Cho nam tai chinh k6t thuc ngay 31 thang 12 nam 2011
T H U Y E T MINH B A O C A O T A IC H I N H

M A U S O B 09-DN

Cdc thuyet minh nay la mot bo phan hap thanh va cdn duac doc dSng thai vai bdo cdo tai chinh kem theo

1.

THONG T I N K H A I QUAT

1.1

Hinh thuc so* hiru von

,

Cong ty Co phan Dau tu va Xay dung Tien Giang, ten viet tat la TICCO (goi tat la "Cong ty"),
dugc thanh lap theo Giay chung nhan dang ky kinh doanh Cong ty Co phan s6 5303000020 do
So Ke hoach va Dau tu tinh Tien Giang cap Ian dau ngay 02/01/2004 va chung nhan thay doi Ian
thuchin ngay 30/12/2011.
V6n dieu le: 80.000.000.000 d6ng tuong duang 8.000.000 c6 phan
Tru so dat tai so 90 Dinh Bo LTnh, phuang 9, thanh pho My Tho, tinh Tien Giang.
Cong ty CO 03 (ba) don vj phu thuoc va hach toan ke toan phu thuoc la: X i nghiep Co khi sua
chQa, X i nghiep kinh doanh Vat lieu xay dung Ticco c6 tru so dat tai 90 Dinh Bo LTnh, phuong
9, thanh ph6 My Tho, tinh Tidn Giang va San giao djch B i t dong san Ticco c6 tru so dat tai 166
Ap Bac, phuong 4, thanh pho My Tho, tinh Tien Giang.
TongsonhanviencuaCongty tai ngay 31/12/2011 la 80 nguoi (31/12/2010: 87 nguoi).
1.2

Nganh nghe kinh doanh va boat dong chinh
Nganh ngh6 kinh doanh cua Cong ty la san xuat kinh doanh thucmg mai va djch vu
Hoat dong chinh cua Cong ty la: Thi cong cac cong trinh thuy Igi: tram bam, cong, dap, de, ke
song, ke bien cac loai, ho chua nuac va nao vet rach, kenh muang; 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, duang giao thong cac loai, he thong cap thoat nuac; San lap mat
bang; Trung dai tu thiet bj, sua chua va dong mai xa Ian; Gia cong cac san pham co khi, ciia

cong cong trinh thiiy Igi; San xuat va kinh doanh be tong tuoi va cac san pham be long diic san;
Kinh doanh bat dong san; Kinh doanh vat lieu xay dung; Kinh doanh cat san lap; Khai thac van
tai; D^u tu xay dung k i t cau ha tang: khu cong nghiep, khu dan cu, duang giao thong; Lap du an
cac cong trinh xay dung, giao thong, thiiy Igi; Khao sat thiet ke cac cong trinh xay dung, giao
thong, thuy Igi; Tu van dau thau, giam sat; Moi gioi bat dong san; Djnh gia bat dong san; Tu van
bat dong san; Quang cao bat dong san; Dau gia bat dong san; Quan ly bat dong san; San xuat 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.

1.3

Cau true tap doan

1.3.1 Cac cong ty con tryc tiep
Sir

Ten cong ty con

Dja chi

Quyen bieu
Ty le loi
quyet cua
ich cua
cong ty me cong ty me

1

L6 s6 1; 2; 3; 4; 5; 6, Khu
Cong ty TNHH Mot thanh vien Cong nghiep My Tho, xa

Trung An, thanh pho My Tho,
Be tong Ticco
tinh Tien Giang

100,00%

100,00%

2

90 Dinh Bg LTnh, phuang 9,
Cong ty TNHH Mot thanh vien
Thanh pho My Tho, tinh Tien
Xay dung Ticco
Giang

100,00%

100,00%

3

S6 3 Le Lgi, phuang M y Binh,
Cong ty Co phan Dau tu Xay
thanh pho Long Xuyen, tinh
dung Ticco An Giang
An Giang

62,05 %

62,05 %

11


CONG T Y C O PHAN D A U T L T VA X A Y DUNG T I E N G I A N G
Bao cao tai chinh
Cho nam tai chinh kk thuc ngay 31 thang 12 nam 2011
T H U Y E T MINH BAO C A O T A I C H I N H (Tigp theo)
^
M A U SO B 09-DN
Cdc thuyet minh nay la mot bophgn hap thanh va can duac doc dong thai vai bao cao tai chinh kem theo
1.3.2 Cong ty lien ket
STT

1

Ten cong ty lien ket

Cong t y Co phan Testco

D i a chi

Quyen bieu
T y le loi
quyet ciia
ich cua
cong ty me cong ty me

L 6 1,2,3 K C N M y Tho, Tidn

Giang

2.

C OS d LAP BAOCAO TAI CHINH VA K Y K E TOAN

2.1

Phan loai lai so dir dau nam

20%

20%

So d u dau nam cCia chi tieu "Phai thu khach hang" ma so 131 va chi tieu "Cac khoan phai thu
khac" ma so 135 duoc phan loai lai mot phan sang chi tieu "Phai thu khac dai han" ma so 218
tren bang Can doi ke toan.
2.2

Ctf stf lap bao cao tai chinh
Bao cao tai chinh kem theo dugc trinh bay bang Dong V i e t N a m ( V N D ) , theo nguyen tac gia goc
va phii hop v 6 i cac Chuan mirc ke toan Viet N a m , He thong ke toan Viet N a m va cac quy djnh
hien hanh CO lien quan tai Viet N a m .

2.3

C h e do ke toan ap dung, ky ke toan va hinh thuc so ke toan
Cong ty ap dung che do Ke toan Viet N a m theo Quyet djnh so 15/2006/QD-BTC ngay
20/03/2006 cua B o T a i Chinh va Thong t u so 244/2009/TT-BTC ngay 31/12/2009 cua Bo Tai
Chinh.

Nam tai chinh bat dau tir ngay 01 thang 01 va ket thuc vao ngay 31 thang 12 hang nam.
Don v i tien te chinh thuc su dung trong ke toan la dong V i e t N a m ( V N D ) .
Hinh thuc so ke toan ap dung dugc dang ky cua Cong ty la Chiing tir ghi so.

3.

A P D U N G HtTOfNG D A N K E T O A N MOfI
Ngay 06/11/2009, B o tai chinh da ban hanh Thong t u s6 210/2009/TT-BTC ("Thong t u 210")
huong dan ap dung Chuan mirc Bao cao tai chinh Quoc te ve trinh bay bao cao tai chinh va
thuyet minh thong t i n d6i v a i cac cong cu tai chinh. Viec ap dung Thong t u 210 se yeu cau trinh
bay cac thong t i n cCing nhu anh huong cua viec trinh bay nay doi v a i mot so cac cong cu tai
chinh nhat djnh trong bao cao tai chinh ciia doanh nghiep. Thong t u nay se c6 hieu luc cho nam
tai chinh k^t thuc vao hoac sau ngay 31/12/2010.
Theo Thong t u 210, Cong ty phai xem xet cac dieu khoan trong cong cu tai chinh phat sinh do
Cong ty phat hanh d l xac djnh lieu cong cu do c6 bao gom ca thanh phan ng phai tra Ian thanh
phan von chu sa hiJu hay khong. Cac thanh phan nay dugc phan loai rieng biet la ng phai tra tai
chinh, tai san tai chinh hoac v6n chii so hCru tren bang can doi ke toan. Y e u cau nay khong c6 anh
huong den tinh hinh tai chinh hoac ket qua boat dong cua Cong ty v i Cong ty chua phat hanh
cong cu nay.

4.

TOM TAT CAC CHINH SACH K E TOAN CHU Y E U

4.1

U'o'c tinh ke toan
Viec lap bao cao tai chinh tuan thu theo cac Chuan muc ke toan Viet N a m , He thong ke toan Viet
Nam va cac quy djnh hien hanh c6 lien quan tai Viet N a m yeu cau Ban Giam doc phai c6 nhiing
12

*


C O N G T Y C O P H A N D A U TlT vA X A Y D U N G T I E N G I A N G
THUYET M I N H BAO CAO TAI CHINH

Bao cao tai chinh

Cho nam tai chinh kk thiic ngay 31 thang 12 nam 2011
(Ti6p theo)
^
M A U SO B 09-DN

Cac thuyet minh nay la mot bo phan hop thanh va can duoc doc dSng thai vai bao cao tai chinh kern theo

uac tinh va gia djnh anh huong din s6 lieu bao cao v§ cong ng, tai san va viec trinh bay cac
khoan cong ng va tai san tiem tang tai ngay lap bao cao tai chinh cung nhu cac s6 lieu bao cao ve
doanh thu va chi phi trong suot nam tai chinh (ky boat dong). Ket qua boat dong kinh doanh thuc
te CO the khac vai cac uac tinh, gia djnh dat ra.
4.2

Tien va cac khoan tuffng du-ffng tien
Tien va cac khoan tuang duang tien bao gom tien mat tai quy, cac khoan tien guri khong ky han,
cac khoan dau tu ngan han c6 thai han thu hoi khong qua 3 thang, c6 kha nang thanh khoan cao,
de dang chuyen doi thanh tien va it rui ro lien quan den viec bien dong gia tri.

4.3

Cac khoan phai thu va dy phong no* phai thu kho doi

Cac khoan phai thu khach hang, khoan tra truac cho nguai ban va cac khoan phai thu khac tai
thai diem bao cao, neu:
•

Co thai han thu hoi hoac thanh toan dual 1 nam (hoac trong mot chu ky san xuat kinh doanh)
dugc phan loai la Tai san ngan han.

•

Co thai han thu hoi hoac thanh toan tren 1 nam (hoac tren mot chu ky san xuat kinh doanh)
dugc phan loai la Tai san dai han.

Dy phong phai thu kho doi cua Cong ty dugc trich lap theo cac quy djnh ke toan hien hanh. Theo
do, Cong ty dugc phep lap dir phong khoan thu kho doi cho nhiJng khoan phai thu da qua han
thanh toan tir sau thang tra len, hoac cac khoan thu ma nguai ng kho c6 kha nang thanh toan do
bj thanh ly, pha san hay cac kho khan tuang tir.
4.4

Hang ton kho
Hang ton kho dugc xac djnh tren ca sa gia thSp han giira gia g6c va gia trj thuan c6 the thuc hien
dugc.
Gia goc hang ton kho bao gom chi phi nguyen vat lieu true tiep, chi phi lao dong true tiep va chi
phi san xuat chung, neu c6, de c6 dugc hang ton kho a dja diem va trang thai hien tai. Gia goc
cua hang ton kho dugc xac djnh theo phuang phap nhap truac - xuat truac.
Gia trj thuan c6 the thuc hien dugc dugc xac djnh bang gia ban uac tinh trir cac chi phi uac tinh
de hoan thanh san pham cung chi phi tiep thj, ban hang va phan phoi phat sinh.
Dy phong giam gia hang ton kho ciia Cong ty dugc trich lap theo cac quy djnh ke toan hien hanh.
Theo do, Cong ty dugc phep trich lap dy phong giam gia hang ton kho I6i thai, hong, kem pham
chat va trong truang hgp gia goc ciia hang ton kho cao han gia trj thuan c6 th6 thuc hien dugc tai
ngay ket thiic nien do ke toan.

4.5

Tai san c6 djnh hfru hinh va khau hao
Tai san c6 djnh hiJu hinh dugc trinh bay theo nguyen gia trCr gia trj hao mon luy ke.
Nguyen gia tai san c6 djnh hiru hinh bao gom gia mua va toan bg cac chi phi khac lien quan true
tiep den viec dua tai san vao trang thai san sang su dung.
Tai san c6 djnh hiiu hinh dugc khau hao theo phuang phap duong thang dya tren thofi gian huu
dung uac tinh, cu t h i nhu sau:
2011

S6 nam
05-25

Nha xuang va vat kien triic
13


CONG T Y C O PHAN D A U T U VA X A Y DUNG T I E N G I A N G

Bao cao t^i chinh

Cho nam tai chinh kk thuc ngay 31 thang 12 nam 2011

T H U Y E T MINH B A O C A O T A I C H I N H (TiSp theo)
M A U SO B 09-DN
Cdc thuyet minh nay la mot bo phan hap thanh va cdn duqrc dqc ddng thai vai bao cao tai chinh kern theo

4.6

M a y moc va thiet bj

05-12

Thiet bi van phong

03-06

Phuong tien van tai

06-10

Bat dong san dau tir
Bat dong san dau t u la quyen su dung dat do cong t y nSm gift nhSm muc dich thu Igi tir vi^c cho
thue hoac cho tang gia dugc trinh bay theo nguyen gia trir gia trj hao mon lijy ke.
Bat dong san dau t u cua Cong ty bao gom quyen su dung dat lau dai tai Quang Trung - Cai Cui,
phucmg Phu T h u , quan Cai Rang, Thanh pho Can T h a , dien tich 125,5 m2 va 103,5 m2 theo
Giay chung nhan quyen su dung dat so 00462 va 00463 do U y ban Nhan dan Thanh pho Can
T h a cap ngay 30/11/2004.
Bat dong san dau t u la quyen su dung dat lau dai khong tinh khau hao.

4.7

G h i nhan cac khoan dau tu tai chinh
Nguyen tac ghi nhan cac khoan dau tu- tai chinh
Cac khoan dau t u vao cong ty con, cong ty lien doanh, cong ty lien ket va cac khoan dau t u khac
dugc ghi nhan theo gia goc bao gom gia mua va cac chi p h i lien quan.
Phan loai cac khoan dau tu
•

N a m g i u tren 50% quyen bieu quyet trong v6n chu sa hftu ciia ben nhan dau t u thi ghi nhan
vao khoan dau t u vao cong ty con;

•

N a m gift t u 20% den duai 50% quy6n b i l u q u y l t trong v6n chu sof hftu cua ben nhan dau t u
thi ghi nhan vao khoan dau t u vao cong ty lien ket;

•

Nam gift d u a i 20% quyen bieu quyet trong von chu sof hftu cua ben nhan dau t u thi ghi nhan
vao khoan dau t u dai han khac.

Dir phong giam gia dau tu* tai chinh
D u phong giam gia chung khoan dau t u dugc trich lap theo cac quy djnh ve ke toan hien hanh.
Theo do, Cong ty dugc phep trich lap d u phong cho cac khoan chung khoan dau t u t u do trao doi
CO gia tri ghi so cao hon gia thj truong tai ngay ket thiic nien dg ke toan.
4.8

C a c khoan tra trvac dai han
Cac khoan chi phi tra truac dai han la gia trj cong cu, dung cu, da xuat dung va dugc coi la c6
kha nang dem lai Igi ich kinh te trong tuang lai cho Cong ty v a i thai han t u mot nam tra len. Cac
chi phi nay dugc von hoa duai hinh thuc cac khoan tra truac dai han va dugc phan bo vao bao
cao ket qua boat dong kinh doanh, su dung phuang phap duang thang trong vong ba nam theo
cac quy djnh ke toan hien hanh.

4.9

C a c khoan phai tra thircng mai va phai tra khac
Cac khoan phai tra nguai ban, phai tra noi bo, phai tra khac, khoan vay tai thai diem bao cao,

neu:
•

Co thofi han thanh toan duai mot (1) nam (hoac trong 1 chu ky san xuat kinh doanh) dugc
phan loai la ng ngSn han.

•

Co thai han thanh toan tren mot (1) nam (hoac tren 1 chu k y san xuat kinh doanh) dugc phan
loai la n g dai han.

14


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

Bao cao tai chinh

Cho nam tai chi'nh kk thuc ngay 31 thang 12 nam 2011
T H U Y E T M I N H B A O C A O T A I C H I N H (Ti6p theo)

M A U S O B 09-DN

Cdc thuyet minh nay la mot bo phqn hap thanh va can duac doc dong thai vai bao cdo tai chinh kem theo
4.10

C h i phi trich triro-c
Chi phi trich truac ghi nhan so tien phai tra trong tuong lai lien quan den hang hoa va djch vu da
nhan dugc khong phu thuoc vao viec Cong ty da nhan dugc hoa don ciia nha cung cap hay chua.

4.11

Bao hiem xa hoi, bao hiem y te v a bao hiem that nghiep
•

Bao hiem xa hoi dugc trich tren tien luong ca ban theo hop dong lao dong, hach toan vao chi
phi boat dong la 16% va trii' luang can bg cong nhan vien 6%.
Bao \\\km y xk dugc trich tren tien luang ca ban theo hgp dong lao dong, hach toan vao chi phi

•

boat dong la 3% va t r u luang can bg cong nhan vien 1,5%.
•

Bao hiem that nghiep dugc trich tren tien luang ca ban theo hgp dong lao dong, hach toan vao
chi phi boat dong la 1% va trij' luang can bg cong nhan vien 1 % .

Theo luat Bao hiem xa hoi, Bao hxhrn y te va Bao hiem that nghiep muc dong bai moi ben dugc
tinh bang ty le n h u da neu tren cua muc thap ban giua luang ca ban cua nhan vien hoac 20 Ian
muc luang t o i thieu chung dugc Chinh phii quy djnh trong tung thai ky.
4.12

Trff cap thoi viec phai t r a
Trg cap thoi viec cho nhan vien dugc trich truac vao cuoi moi ky bao cao cho toan bg nguai lao
dong da lam viec trong Cong t y dugc ban 12 thang cho den ngay 31/12/2008 v a i muc trich cho
moi nam lam viec bang nua muc luang binh quan cua giai doan 6 thang tinh den thai diem cham
dut

hgp dong lao dong theo Luat lao dong va cac van ban huong dan c6 lien quan. T u

01/01/2009, muc luang binh quan de tinh t r g cap thoi viec se tinh lai tai thai diem ket thiic moi
ky bao cao bang luang binh quan giai doan 06 thang tinh den ngay bao cao. Chenh lech cac
khoan d u phong t r g c i p thoi viec phai tra dugc hach toan vao ket qua kinh doanh.
T u ngay 01/01/2009, Cong t y da dong bao hiem th4t nghiep theo N g h j djnh so 127/2008/ND-CP
ban hanh ngay 12/12/2008.
4.13

D y phong phai tra
Cac khoan d u phong dugc ghi nhan k h i Cong ty c6 nghTa v u n g hien tai do ket qua tiJr mot sir kien
da xay ra, va Cong t y c6 kha nang phai thanh toan nghTa v u nay. Cac khoan dir phong dugc xac
djnh tren ca sa uac tinh cua Ban Giam doc \h cac khoan chi phi can thiet de thanh toan nghTa vu
ng nay tai ngay kdt thuc nien do kS toan. Khoan d u phong phai tra dugc lap moi nam mot Ian vao
cuoi nien do ke toan va chi dugc ghi nhan k h i thoa man dong thai cac dieu kien sau:
•

Doanh nghiep c6 nghTa vu n g hien tai (nghTa v u phap ly hoac nghTa v u lien dai) do ket qua t u
mot su kien da xay ra;

•

Sir giam sut ve nhiing Igi ich kinh te c6 the xay ra dan den viec y e u cau phai thanh toan nghTa
vu ng; va

•

Dua ra dugc m o t uac tinh dang t i n cay ve gia trj cua nghTa v u n g do.

Doi v a i d u phong phai tra v6 bao hanh cong trinh xay iSp dugc lap cho tung cong trinh xay lap
va dugc lap vao cuoi k y ke toan nam hoac cuoi ky ke toan giiJa nien do.
Doi v a i khoan d u phong phai tra ve bao hanh san pham, hang hoa dugc ghi nhan vao chi phi ban

hang, khoan d u phong phai tra ve chi phi bao hanh cong trinh xay lap dugc ghi nhan vao chi phi
san xuat chung.
4.14

Nguon von chii so" hiru
V 6 n dau t u cua chu sa hiJu dugc ghi nhan theo so von thuc gop cua chii sa huu
15


CONG T Y C O PHAN D A U TlT VA X A Y DXlNG T I E N G I A N G
Bao cao tai chinh
Cho nam tai chinh kk thuc ngay 31 thang 12 nam 2011
T H U Y E T MINH B A O C A O T A I C H I N H (Tigp theo)
M A U SO B 09-DN
Cdc thuyet minh nay la mot bo phan hap thanh va can dicgc doc dong thai vai bao cdo tai chinh kem theo
G h i nhan CO tu-c
Co tuc dugc ghi nhan la mot khoan phai tra vao ngay cong bo c6 tuc.

!

Phan phoi loi nhuan
L g i nhuan thuan sau thue thu nhap doanh nghiep c6 the dugc chia cho cac nha dau t u sau khi dugc
Hoi dong quan trj phe duyet theo Dieu le cua Cong ty va cac quy djnh cua phap luat Viet Nam.
4.15

G h i nhan doanh thu
Doanh thu ban hang dugc ghi nhan k h i dong thai thoa man tat ca nam (5) dieu kien sau:
(a)

Doanh nghiep da chuyen giao phan Ian r i i i ro va l g i ich gan lien v a i quyen sa hiiu san pham

hoac hang hoa cho nguai mua;

(b)

Doanh nghiep khong con nim g i u quy8n quan ly hang hoa n h u nguai sa huu hang hoa hoac
quyen kiem soat hang hoa;

(c)

Doanh thu dugc xac djnh tuong doi chac chan;

(d)

Doanh nghiep se thu dugc l g i ich kinh te tir giao dich ban hang; va

(e)

Xac djnh dugc chi phi lien quan den giao djch ban hang.

Doanh thu ciia giao djch ve cung cap djch v u dugc ghi nhan k h i ket qua ciia giao djch do dugc
xac djnh mot each dang t i n cay. Truong hgp giao djch ve cung cap djch v u lien quan den nhieu
ky thi doanh thu dugc ghi nhan trong ky theo ket qua phan cong viec da hoan thanh tai ngay cua
Bang can doi ke toan cua ky do. Ket qua cua giao djch cung cap djch v u dugc xac djnh khi thoa
man tat ca bon (4) dieu kien sau:
(a)

Doanh thu dugc xac djnh tuong doi chac chan;

(b)

Co kha nang thu dugc l g i ich kinh t8 tir giao djch cung ckp djch v u do;

(c)

Xac djnh dugc ph§n cong viec da hoan thanh tai ngay cua Bang Can doi ke toan; va

(d)

Xac djnh dugc chi phi phat sinh cho giao djch va chi p h i de hoan thanh giao djch cung cap
djch vu do.

Doanh thu tir hgp dong xay dung ciia Cong ty dugc ghi nhan theo chinh sach ke toan ciia Cong ty
ve hgp d6ng xay dung, (xem chi tiet duoi day)
Lai tien g u i dugc ghi nhan tren ca so don tich, dugc xac djnh tren so d u cac tai khoan tien gui va
lai suat ap dung.
Lai t u cac khoan dau t u dugc ghi nhan k h i Cong ty c6 quyen nhan khoan lai.
H o p dong xay dyng
K h i ket qua thuc hien hgp d6ng xay dung c6 the dugc uac tinh mot each dang t i n cay, doanh thu
va chi phi lien quan den hgp d6ng dugc ghi nhan tuang ung v o i phan cong viec da hoan thanh tai
ngay ket thuc nien do ke toan dugc tinh bang ty le phan tram giua chi phi phat sinh ciia phan
cong viec da hoan thanh tai thai diem ket thiic ky ke toan so v o i tong chi phi dy toan ciia hgp
dong, ngoai trir truong hgp chi phi nay khong tuong duong v a i phan khoi lugng xay lap da hoan
thanh. Khoan chi phi nay c6 thk bao g6m cac chi phi phu them, cac khoan boi thuong va chi
thuoTig thuc hien hgp dong theo thoa thuan v a i khach hang.
K h i k i t qua thuc hien hgp dong xay dung khong the dugc uac tinh mot each dang t i n cay, doanh
thu chi dugc ghi nhan tuang duong v a i chi phi ciia hgp dong da phat sinh ma viec dugc hoan tra
la tuang doi chac chan.

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

Bao cao tai chinh

Cho nam tai chinh kk thuc ngay 31 thang 12 nam 2011
T H U Y E T M I N H B A O C A O T A I C H I N H (Ti€p theo)

M A U S O B 09-DN

Cdc thuyet minh nay la mot bo phgn hap thanh va can duac doc dong thai vai bdo cao tai chinh kern theo

4.16 Nguyen tac ghi nhan gia von chuyen quyen sic dung dat Khu dan cu- Long Thanh Hung va
Khu dan cu dutfng Truffng Djnh noi dai
Gia von 1 ml dat chuyen nhugng tai Khu dan cu Long Thanh Hung va Khu dan cu duong
Truong Djnh noi dai dugc xac djnh theo gia uoc tinh bang each lay tong gia trj dau tu uoc tinh
binh quan ciia toan bg cong trinh Khu dan cu Long Thanh Hung va Khu dan cu duong Truong
Djnh noi dai chia cho tong dien tich dat thuong pham cua Khu dan cu Long Thanh Hung va Khu
dan cu duong Truong Djnh noi dai, trong do:
Tong gia trj dau t u binh quan cua cong trinh Khu dan cu Long Thanh Hung dugc uac tinh
dua tren don gia trung thau va cac quyet djnh phe duyet du an. Tong miic dau tu uoc tinh ciia
du an den thoi diem 31/12/2011 la 107.754.098.914 dong, trong do chi phi thuc chi ddn
31/12/2011 la 89.637.734.591 dong.
Tong dien tich dat thuong pham la 124.492 m2;
Gia v6n 1 m2 dkt chuyen nhugng =

107.754.098.914 don^
124.492 m

^ 866.000 ddng/ m2

Tong dien tich dat da chuyen nhugng trong nam 2011 la 3.205,50 m2.
Tong gia trj dau tu binh quan ciia cong trinh Khu dan cu duong Truong Djnh noi dai dugc
uoc tinh dua tren don gia trung thau va cac quyet djnh phe duyet du an. Tong muc dau tu
uac tinh cua du an din thoi dilm 31/12/2011 la 131.678.690.799 dong, trong do chi phi thuc
chi den 31/12/2011 la 83.626.109.696 dong.
Tong dien tich dat thuong pham la 71.474 m2;
Gia v6n 1 m2 dat chuygn nhuong =

131.678.690.799 dong
71.474 m '

= 1.842.330 d6ng/m2
^

Tong dien tich dat da chuyen nhugng trong nam 2011 la 3.506,90 m2.
4.17 Chi phi di vay
Chi phi di vay lien quan true tidp din viee mua, dau tu xay dung hoac san xuat nhCmg tai san can
mot thoi gian tuong doi dai de hoan thanh dua vao su dung hoac kinh doanh dugc cong vao nguyen
gia tai san cho den khi tai san do dugc dua vao su dung hoac kinh doanh. Cac khoan thu nhap phat
sinh tu viec dau tu tam thai cac khoan vay dugc ghi giam nguyen gia tai san c6 lien quan.
Tat ca cac chi phi lai vay khac dugc ghi nhan vao bao cao ket qua boat dong kinh doanh khi phat sinh.
4.18 Chiphithue
Thue thu nhap doanh nghiep the hien tong gia trj ciia so thue phai tra hien tai va so thue hoan lai.
S6 thue phai tra hien tai dugc tinh dua tren thu nhap chju thul trong nam. Thu nhap chju thue
khac vai Igi nhuan thuan dugc trinh bay tren bao cao ket qua hoat dong kinh doanh vi thu nhap
chju thue khong bao g6m cac khoan thu nhap hay chi phi tinh thue hoac dugc khau trir trong cac
nam khac (bao gom ca 16 mang sang, neu c6) va ngoai ra khong bao gom cac chi tieu khong chju
thue hoac khong dugc khau tru.
Thue thu nhap hoan lai dugc tinh tren cac khoan chenh lech giiJa gia trj ghi so va ca so tinh thue

thu nhap cua cac khoan muc tai san hoac cong ng tren bao cao tai chinh va dugc ghi nhan theo
phuong phap bang can doi ke toan. Thue thu nhap hoan lai phai tra phai dugc ghi nhan cho tat ca
17


CONG T Y C O PHAN B A U T U V A X A Y DUNG T I E N G I A N G
Bao cao tai chinh
Cho nam tai chinh kk thue ngay 31 thang 12 nSm 2011
T H U Y E T MINH BAO C A O T A I C H I N H (TiSp theo)
^
MAU SO B 09-DN
Cac thuyet minh nay la mot bo phan hop thanh va can ctucfc doc dong thai vai bao cao tai chinh kem theo

cac khoan chenh lech tam thai con tai san thue thu nhap hoan lai chi dugc ghi nhan k h i chac chan
CO du Igi nhuan tinh thue trong tuong lai de khau t r i i cac khoan chenh lech tam thai.
Thue thu nhap hoan lai dugc xac dinh theo thue suat dir tinh se ap dung cho nam tai san dugc thu
hoi hay n g phai tra dugc thanh toan. Thue thu nhap hoan lai dugc ghi nhan vao bao cao ket qua
hoat dgng kinh doanh va chi ghi vao von chii sa hiru k h i khoan thue do c6 lien quan den cac
khoan muc dugc ghi thSng vao v6n chu so hiru.
Tai san thu6 thu nhap hoan lai va n g thue thu nhap hoan lai phai tra dugc bii trir khi Cong ty c6
q u y i n hgp phap de bii t r u giira tai san thue thu nhap hien hanh v a i thue thu nhap hien hanh phai
nop va khi cac tai san thue thu nhap hoan lai va ng thue thu nhap hoan lai phai tra lien quan tai
thue thu nhap doanh nghiep dugc quan ly bofi ciing mot co quan thue va Cong ty c6 du dinh
thanh toan thue thu nhap hien hanh tren ca sa thuan.
Viec xac djnh thue thu nhap cua Cong ty can c u vao cac quy djnh hien hanh ve thue. Tuy nhien,
nhung quy djnh nay thay doi theo tirng thai ky va viec xac djnh sau ciing ve thue thu nhap doanh
nghiep tiiy thugc vao ket qua kiem tra ciia ca quan thue c6 tham quyen.
Cac loai thue khac dugc ap dung theo cac luat thue hien hanh tai Viet N a m .
4.19

L a i CO* ban tren raoi c6 phieu
L a i ca ban tren m o i c6 phieu dugc tinh bang each chia Igi nhuan sau thue thugc ve cac c6 dong
sa hull c6 phidu pho thong cua Cong t y cho s6 lugng binh quan gia quyen ciia so c6 phieu pho
thong dang luu hanh trong nam.

5.

THONG T I N B O SUNG C H O C A C K H O A N M U C T R I N H B A Y T R O N G BANG C A N
D O I K E TOAN

5.1

Tien va cac khoan tucng du-ffng tien
So cuoi nam

So dau nam

VND

VND

68.771.565

2.897.309.103

Tien g u i ngan hang

6.585.678.332

8.418.034.495

Cac khoan tuang duong tien (*)

3.846.666.667

20.213.314.981

10.501.116.564

31.528.658.579

Tien mat

Cong

^

(*) La tien gui tiet kiem c6 ky han dual 3 thang tai cac ngan hang .
5.2

C a c khoan phai thu ngan han
So cuoi nam

So dau nam

VND

VND

58.295.310.883

(a)

75.597.849.564

Tra truac cho nguai ban

6.116.212.577

(b)

18.422.130.203

Cac khoan phai thu khac

9.978.304.563

(c)

13.691.954.634

Phai thu khach hang

Cong

74.389.828.023

D u phong phai thu kho doi

(1.619.950.235) (d)

G i a trj thuan ciia cac khoan phai thu

72.769.877.788
18

107.711.934.401
(1.302.374.058)
106.409.560.343


CONG T YC O PHAN D A UT U V A X A Y Dl/NG T I E N GIANG

Bao cao tai chinh

Cho nam tai chi'nh ket thiic ngay 31 thang 12 nam 2011
T H U Y E T M I N H B A O C A O T A I C H I N H (Ti6p theo)

M A U S O B 09-DN

Cdc thuyet minh nay la mot bo phgn hap thanh va can duac doc dong thai vai bao cao tai chinh kem theo

(a) La khoan phai thu \h thi cong cong trinh, chuyen nhuong quydn sir dung dat, ban vat Ueu xay
dung va djch vu gia cong ca khi. Chu yeu la khoan phai thu ciia cac khach hang sau:
So cuoi nam
VND

So dau nam
VND

14.277.385.834

2.972.530.611

Cong ty TNHH MTV Xay Dung TICCO

5.326.404.503

6.658.404.503

Cong ty CP Dau tu va Xay dung 40

5.161.436.900

9.031.136.900

Khach hang mua dat Khu dan cu Truong Djnh

4.891.947.563

-

So Nong Nghiep va PTNT tinh An Giang

4.301.769.000

Khach hang mua dat KDC Long Thanh Hung

3.237.609.515

10.272.917.715

Ban Quan Ly Dir An Cai tao kenh Ba Bo

2.842.837.490

5.260.817.388

Khach hang mua dat Khu dan cu My Thanh Hung

2.475.577.000

3.049.591.000

Ban Quan Ly Cac DA DT va Xay dung chuyen nganh
Nong Nghiep Kien Giang

1.867.632.000

2.396.468.000

Ban

tu Xay dung TP Long Xuyen

1.729.104.000

7.240.726.000

Ban Quan Ly Cac DA DT & X D nganh Nong

Nghiep PTNT Tien Giang

1.494.747.000

14.808.799.512

So Nong Nghiep va PTNT Tra Vinh

L371.068.000

4.599.911.000

Ban Quan Ly Dau tu Xay dung Thuy Lgi 9

Q L D A D4U

(b) Chu y6u la cac khoan tra truoc cho cac nguofi ban sau:
So cuoi nam
VND

So dau nam
VND

Cong ty TNHH MTV Xay Dung Ticco

3.717.647.943

13.003.919.732

Cong ty CP DT & X D Ticco An Giang

253.473.000

253.473.000

Cong ty SAGEL

115.496.500

115.496.500

6ng Tran Minh Hi§u

137.661.840

166.421.840

Ban boi thuong ho trg & Tai djnh cu thi xa Go Cong

830.000.000

330.000.000

X i nghiep tu van thiit ke Cong ty CP Dja 6c Tan
Binh

165.588.000

-

Cong ty TNHH MTV SX Suoi Tien

107.500.000

• -

So cuoi nam

So dau nam

(c) Chu yeu la cac khoan phai thu khac sau:

VND
Phai thu lgi nhuan tir cac cong ty con, trong do:
Lai nhugn nam 2011 cua Cong ty TNHH MTV
Xay Dung Ticco
Lai nhugn nam 2010 ciia Cong ty TNHH MTV
Xay Dung Ticco
Phai thu ong Huynh Phu Gia - Tien gop von ho
vao Cong ty CP Bau tu Xay dung Ticco An Giang
19

2.116.935.882

VND
3.633.706.251

2.116.935.882
3.633.706.251
2.109.099.007

2.109.099.007


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

Bao cao tai chinh

Cho nam tai chinh ket thuc ngay 31 thang 12 nam 2011
T H U Y E T MINH B A O C A O T A I C H i N H (Tigp theo)
M A U S O B 09-DN
Cdc thuyet minh nay la mot bo phdn hop thdnh vd can duoc doc dong thai vai bdo cdo tdi chinh kem theo

Cong ty CP Dau tu Xay dung Ticco An Giang
(Ng goc va lai vay chi ho)

4.420.682.230

6.421.623.683

(d) Chii yeu la khoan trich lap dir phong phai thu kho doi cua cac khach hang sau:
So cuoi nam

So dau nam

VND

VND

Cong ty CP DT & X D 40

368.611.375

368.611.375

Cong ty CP XDGT Thiiy Igi Kien Giang

925.883.360

925.883.360

Cong ty SAGEL (phi thiet ke cong trinh My
Thanh Hung)

115.496.500

Cong ty Kien True P.A

50.000.000

Cong ty CP Tu vAn - Thiet Ke - Xay Dung Simon

39.200.000

Cong ty CP D.O.T.Binh (phi thiet ke cong trinh thj
tran Song Doc)

82.794.000

DNTN Tan Hung 1

20.174.500

Cong ty TNHH Thiet Ke & Quang Cao Dat
Phuong Nam
5.3

8.090.500

Hang ton kho

Nguyen lieu, vat lieu

So cuoi nam

So dau nam

VND

VND

148.458.681

331.122.745

125.436.182.324

Chi phi san xuat, kinh doanh da dang

(*)

53.423.124.901

667.703.328

699.555.045

126.252.344.333

54.453.802.691

Dir phong giam gia hang ton kho

(-)

(-)

Gia tri thuan cua hang ton kho

126.252.344.333

54.453.802.691

Hang hoa
Cong

(*) La chi phi thuc te phat sinh ciia cac cong trinh dang con da dang chua quyet toan, chu yeu la
cac cong trinh sau:
So cuoi nam

So dau nam

VND

VND

Khu dan cu duang Truang Djnh noi dai

79.522.963.051

16.441.349.084

Khu dan cu Long Thanh Hung

33.461.474.867

26.174.554.111

Cong trinh ho chiia nuac Cu Chi

3.834.738.218

3.834.738.218

Cong trinh Khu nha vuofn huyen Tan Phuac

2.621.593.000

2.515.153.000

Cong trinh Khu biet thu mau Long Thanh Hung

1.454.246.476

1.073.684.000

Cua c6ng Tan An dot 3

784.331.371

Ciia cong Ben Tre

582.808.454

KDC Tan Thanh Hung

560.180.800
20

-


CONG T Y C O P H A N D A U T L T VA X A Y DlTNG T I E N G I A N G

Bao cao tai chinh

Cho nam tai chinh kit thuc ngay 31 thang 12 nam 2011
T H U Y E T MINH BAO C A O T A I C H I N H (Ti6p theo)
M A U SO B 09-DN
Cdc thuyet minh nay la mot bo phdn hap thdnh vd cdn duac doc dong thai vai bdo cdo tdi chinh kem theo

5.4

Tai san ngSn han khac

Tai san thieu cha xu ly

So cuoi nam

So dau nam

VND

VND

41.000.000
869.235.170

Tarn utig

1.275.073.311

Ky cugc, ky quy ngan han

246.386.032

Cong
5.5

910.235.170

1.521.459.343

So cuoi nam

So dau nam

VND

VND

Cac khoan phai thu dai han

Phai thu khac dai han

43.068.900.390

Cong

43.068.900.390

(*)

45.555.355.586
45.555.355.586

(*) Phai thu khac dai han la khoan phai thu Cong ty TNHH M T V Be Tong Ticco, bao gom cac
khoan phai thu sau:
S6 cuoi nam

So dau nam

VND

VND

No thue tai chinh cua Cong ty cho thue tai chinh I I
Ngan hang Dau tu va Phat trien Viet Nam ma
Cong ty thue hp, thai han thu den 27/07/2012 theo
ke hoach tra ng

3.065.800.000

5.000.000.000

Khoan vay de xay nha may Be tong

3.393.492.470

3.393.492.470

Phai thu tien thanh ly tai san

5.244.648.923

5.659.275.632

Lgi nhuan nam 2008, 2009 va Igi nhuan nam 2010

16.265.530.236

31.502.587.484

Lgi nhuan nam 2011

15.099.428.761

Tong cong

43.068.900.390

Tai san cd dinh hwu hinh
Nha xuoTig vat
TSCD huu hinh
kien true

45.555.355.586

5.6

May moc va Phuong tien van
thiet bj
tai

Thiet bi van
phong

Tong
VND

VND

VND

VND

VND

1.061.812.189

1.066.171.630

2.346.300.682

139.318.369

4.613.602.870

-

791.051.999

317.334.546

1.108.386.545

-

-

2.160.684.645

Nguyen gia
So du dau ky
Tang trong nam
p i u tu xay dimg ca
ban hoan thanh

2.160.684.645

-

Thanh ly, nhugng ban

-

-

3.222.496.834

1.066.171.630

S6ducu6iky

21

.
3.137.352.681

456.652.915

.

.

7.882.674.060


CONG T Y C O PHAN DAU TU" VA X A Y DUNG T I E N G I A N G

Bao cao tai chinh

Cho nam tai chinh kgt thuc ngay 31 thang 12 nam 2011
T H U Y E T MINH BAO C A O TAI C H I N H (TiSp theo)
MAU SO B 09-DN
Cdc thuyet minh nay la mot bophgn hap thanh va can duoc doc dSng thai vai bao cao tai chinh kem theo

Gia trj hao mon
luy ke
So du dau ky

918.467.721

302.249.443

1.207.136.248

116.902.964

2.544.756.376

Khau hao trong nam

162.246.425

135.844.568

295.791.393

64.135.834

658.018.220

1.080.714.146

438.094.011

1.502.927.641

181.038.798

3.202.774.596

143.344.468

763.922.187

1.139.164.434

22.415.405

2.068.846.494

2.141.782.688

628.077.619

1.634.425.040

275.614.117

4.679.899.464

Thanh ly, nhugng ban
So du cuoi ky
Gia trj con lai
So du dau ky
So du cuoi ky

Nhu trinh bay tai Thuyet minh so 5.12 va 5.15, Cong ty da the chap toan bp tai san hinh thanh tir
von vay thupc sa huu hop phap cua minh v6i nguyen gia tai ngay 31/12/2011 la 4.621.645.189
dong (Ngay 31/12/2010: 10.256.163.666 d6ng) de dam bao cho cac khoan tiSn vay ngan hang.
Nguyen gia ciia TSCD bao gom cac TSCD da khau hao het nhung van con su dung vai gia trj la
1.467.843.716 d6ng (nam 2010: 1.076.517.739 dong).
5.7

Bat dong san dau tif (quyen sir dung dat)
Khoan muc

So du dau ky

Tang

Giam

So du cuoi ky

Nguyen gia

802.108.000

802.108.000

802.108.000

802.108.000

Hao mon luy k
Gia trj con lai
5.8

Dau tu vao cong ty con
Thong tin chi tiet ve cac cong ty con cua Cong ty tai ngay 31/12/2011 nhu sau
Ty le
Noi thanh lap
Ty le
i
Ten cong ty con (hoac dang ky)
Gia trj khoan phan so" jjigy*"*!^^!" Hoat dong chinh
va hoat dong

dau tu
htru
-^
nam giu
%
Cong ty TNHH
Mot thanh vien
Be tong Ticco

Thanh pho My
Tho, tinh Tien
Giang

38.000.000.000

100

Cong ty TNHH
Mot thanh vien
Xay dung Ticco

Thanh pho My
Tho, tinh Tien
Giang

20.000.000.000

100

Cong ty C6 phan

Dau tu Xay dimg
Ticco An Giang

Thanh pho Long
Xuyen, tinh An
Giang

12.410.245.695

62,05

Tong

70.410.245.695

22

Thi cong cong
trinh, kinh doanh
100 bat dong san va
san
xuat kinh
doanh be tong
Thi cong cong
trinh va san xuat
100
kinh doanh be
tong
Thi cong cong
trinh, kinh doanh

62,05 bat dong san va
san
xuat kinh
doanh be tong


CONG T Y C O PHAN DAU TlT VA X A Y D I T N G T I E N G I A N G
Bao cao tai chinh
Cho nam tai chinh kk thue ngay 31 thang 12 nam 2011
T H U Y E T MINH B A O C A O T A I C H I N H (TiSp theo)
M A U SO B 09-DN
Cdc thuyet minh nay la mot bophgn hop thanh va can duac doc dong thai vai bdo cdo tai chinh kem theo
5.9

D a u tir vao cac cong ty lien ket
Thong t i n chi tiet ve cac cong ty lien ket tai ngay 31/12/2011 n h u sau:
^
,
Ten cong ty hen ket
" •'

Cong ty C6 phSn
Testco

T y le
NOT thanh lap G i a tri khoan phan sff
, ,
,
v a hoat dong
dau tir

hiru

K C N M y Tho,
Tien Giang

Cong
5.10

260.000.000

T y le quyen
bieu quyet Hoat dong
nam giCr chinh

%

%

20

K i e m djnh, thu
20 nghiem chat
luong C T , . . .

260.000.000

C h i phi tra tru-ffc dai han
So cuoi nam
VND

5.11

So dau nam
VND

Cong cu cung cu xuat dung

266.548.317

1 18.387.184

Cong

266.548.317

118.387.184

T a i san thue thu nhap hoan lai
Tai san thud thu nhap hoan lai dugc Cong ty ghi nhan phat sinh tir khoan trich truac chi phi thue
hien cac d u an K h u dan cu Long Thanh Hung, K h u dan c u duong T r u o n g Djnh noi dai va cac chi
phi khac. Chi tiet nhu sau:
Tai san thue hoan lai t u cac
khoan chi phi trich truac
VND
Nam tru-o-c
So d u dau nam

6.526.740.512

Chuyen sang Igi nhuan trong nam

(238.819.478)

So d u cuoi nam

6.287.921.034

Nam nay

S6 d u dau nam

6.287.921.034

Chuyen sang i g i nhuan trong nam

(846.780.439)

S6 du cuoi nam

5.441.140.595

Khoan tai san thue thu nhap hoan lai da dugc bu t r u theo quy dinh ke toan hien hanh cho muc
dich lap bao cao tai chinh:

Tai san thue thu nhap hoan lai lien quan den khoan
chenh lech tam thai dugc khau trir
Khoan hoan nhap tai san thue thu nhap hoan lai da
dugc ghi nhan t u cac nam truac
Cong

23

Nam nay

Nam tnr6"c

702.364.770

2.121.631.312

(1.549.145.209)

(2.360.450.790)

(846.780.439)

(238.819.478)