Báo cáo tài chính quý 2 năm 2011 - Công ty Cổ phần Khoáng sản Sài Gòn - Quy Nhơn
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SJUCOiil Qt.IVHUOH MIHJNQ CORP.
CONG TY CO PIIAN KHOANG sAN SAl GON - QUY NHON
Lo B6, dU'img s6 5 , KCN Nhon Hqi, TP.Quy Nhon, Binh Djnh
Ma s6
4 1 0 0 6 2 4 5 13
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BAO CAO TAl CHINH
GIUA NIEN. DO•
Quy 2 nam 2011
-Quy Nh011, thimg 07 nam 2011-
MUCLUC
•
•
----- oOo -----
'
Trang
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\
""'
""'
,
1.
BANG CAN DOl KE TOAN
2.
BAO cAo KET QUA
3.
BAO cAo LUU CHUYEN TIEN TE
4.
THVYET MINH BAO cAo TAl CHiNH
01-04
DONG KINH DOANH
05
06-07
'
CONG TY CO PIIAN KHOANG sAN sAl GON- QUY NBON
BANG CAN DOl KE TOAN
Tgi ngay 30 thimg 06 nam 2011
Dan vi tinh: £J6ng Vi¢t Nam
Mas&
30/06/2011
01104/2011
minh
' 100
A.
340,626,892,755
287,529,740,179
42,884,182,711
35,126,180,985
(100 = 110+120+130+140+150)
I.
va cac khoan tuong dtrong
110
V.1
I
IT.
lli.
IV.
V.
1.
Ti€n
111
22,884,182,711
2,645,721,985
2.
Cac khoan tuong duong ti€n
112
20,000,000,000
32,480,459,000
39,292,857,813
41,309,518,329
39,292,857,813
41,309,518,329
174,262,054,624
143,815,557,100
Cac khoan diu tu tai chinh
1.
DAu tu ngful
2.
DIJ phong dAu tu
h'n
120
V.2
121
khac
122
Cac khoan phai tho
130
1.
Phai thu cua khach bang
131
V.3.1
69,180,332,947
61,528,400,281
2.
Tra tru6c cho nguai ban
132
V.3.2
96,046,831,724
76,093,010,854
3.
Phai thu n()i bQ
133
4.
Pbai thu theo
5.
Cac khoan phai thu khac
V.3.3
9,034,889,953
6,194,145,965
6.
DtJ phong phlii thu
V.4
63,689,793,S35
52,222,832,510
63,689,793,535
52,222,832,510
20,498,004,072
15,055,651,255
151
1,993,441,992
1,363,591,487
152
10,954,772,988
7,220,334,270
d() hgp dbng xay dl,lllg
134
135
kh6 doi
139
Hang tAn kho
140
1.
Hang tbn kho
141
2.
DtJ phong giam gia hang tbn kho
149
Tai san
1.
2.
khac
150
Chi phi tni tnr6c
trit
GTGT dugc
3.
Thue va cac khoan khac phai thu Nha nu6'
154
4.
Giao djch mua ban
157
5.
rai sim
trai phieu chinh phil
khac
B.
V.5
1,122,289
158
7,549,789,092
6,470,603,209
200
959,108,084,140
951,285,323,368
(200 = 210+220+240+250+260)
I.
Cac khoan phai tho dai
210
1.
Phai thu dai
211
2.
V6n kinh doanh don vi tr\l'C thu()c
212
3.
Phai thu dai
213
cua khach bang
n9i b9
Cdc thuye't minh bdo cdo tai chinh la phdn khong th! tach riJi da bdo cdo nay
r'rang 1.
'
CONG TY c6 PIIAN KHOANG sAN sAl GON - QUY NHON
BANG CAN DOl KE TOAN
Dan vi tinh: D6ng Vi¢t Nam
Tgi ngay 30 thang 06 nam 2011
Ma sA
TAISAN
30/06/2011
01/04/2011
206,015,870,854
203,770,624,002
190,459,209,239
194,462,532,242
222
227,471,339,476
224,820,861,810
223
(37,012,130,237)
{30,358,329,568)
minh
'
II.
.218
4.
Phai thu dai
khac
5.
D\l phong phai thu dai
kh6 doi
Tai san cB djnh
219
220
1
1.
'" san
• co.!. !
Tat
h-uu h'mh
221
- Nguyfngia
- Gia trj hao mon
2.
luy !d
Tai san c6 dinh thue tai chinh
224
225
. - Nguyen gia
3.
4.
V.6
- Gia tri hao mon luy /d
226
Tai san c6 dinh vo hinh
227
- Nguyengia
29,595,394
41,611,495
228
106,128,800
106,128,800
- Gia tri hao mon luy !d
229
(76,533,406)
(64,517,305)
Chi phi xay d\l'Og ca ban do dang
230
ID. Bit dqng san d§u ttr
V.7
V.8
15,527,066,221
9,266,480,265
V.9
736,300,000,000
731,300,000,000
240
- Nguyen gia
241
- Gia tri hao mon luy kS
242
IV. Cac khoan d§u ttr tai chinh dai
250
,'
·t
I
V.
1.
Dau tu vao cong ty con
251
2.
DAu tu vao cong ty lien kSt, lien doanh
252
3.
Dau tu dai
258
4.
D\1' phong giam gia dau tu tai chinh dai hl;U
Tai san dai
khac
1.
Chi phi tra tru&c dai
2.
Tai san thuS thu
3.
Tai san dai
736,300,000,000
731,300,000,000
16,792,213,286
16,214,699,366
261
14,847,711,595
14,381,612,110
262
1,944,501,691
1,833,087,256
1,299,734,976,895
1,238,815,063,547
259
260
khac
hoan
khac
T6NGC(>NG
Cdc thuyet minh bdo cdo tiii chinh lii phdn khOng
.,
"
V.lO
263
270
thl tdch rai cua bdo cdo nay
Trang 2
y
.
CONG TY CO PIIAN KHOANG
sAN SAl GON- QUY NHON
BANG CAN DOl KE TOAN
Tt;zi ngiry 30 thdng 06 nam 2011
DO?l vi tinh: Ddng Vi?t Nam
Mas6
NGUONVON
30/06/2011 . .
01104/2011
minh
'
A.
NQ PIIAI TRA (300 = 310 + 330)
'300
144,347,411,776
100,931,110,731
I.
Nq ngin
310
104,881,173,573
83,246,717,928
1.
Vay va OQ' ngfut h?Jl
311
V.ll.1
73,447,655,374
44,800,279,959
2.
Phai tra cho ng\ircri' ban
312
V.11.2
8,257,464,497
11,866,382,500
3.
Ngucri mua tra ti€n trucrc
313
V.ll.3
. 233,425,621
231,793,621
314
V.11.4
5, 728,292,054
4,451,060,488
va cac khoim phai OQP Nha mrcrc
4.
5.
Phai tra ngucri lao d9ng
315
V.11.5
6.
Chi phi phai tra
316
V.11.6
7.
PMi tra n9i b9
317
8. .. Phai tra theo
9.
Cac k.hoim phai tra, phai n9p ngfut
kha·
319
V.ll.7
16,100,269,987
385,466,600
320
11. Quy khen thu6ng, phuc lqi
323
V .11.8
327
V.ll.12
Giao dich mua ban
trai
chinh phU
Nq dai
330
ngucri ban
1.
Phai tra dai
2.
Phai tra dai h?Il n9i b9
332
3.
PMi tra dai h?Il khac
333
4.
Vay va nq did
334
7.
DtJ phong phai tra dai h?Il
337
8.
Doanh thu chua thtJc
338
9.
Quy phat triSn khoa hQc va cong
339
van chu sO' hfru
1.
lam
so Hiru (400 = 410 + 430)
I.
v6n dfru tu cua chu s6 hfru
2.
du v6n c6 phfrn
3.
Vim khac cua chu s6 hihl
4.
c6
quy
39,466,238,203
17,684,392,803
Cdc thuyit minh bdo cdo tai chfnh La phJn khOng
V.l2
39,466,238,203
17,684,392,803
336
DtJ phong trQ· dp
VON CHU
20,450,427,502
335
6.
B.
1,441,886,358
331
thu nMp hoan W phai tra
5.
728,599,440 --.
318
10. DtJ phOng phai tra nglin
12.
11.
d9 hQP d6ng xay dlJilg
4,887,500
-
.....-
1,155,387,565,119
1,137,883,952,816
1,155,387,565,119
1,137,883,952,816
411
1,000,000,000,000
1,000,000,000,000
412
105,000,000,000
105?000,000,000
400
410
V.13
413
414
thi tach rili cua bdo cdo nay
Trang 3
CONG TY CO PIIAN KHOANG sAN sAl GON- QUY NHON
BANG CAN DOl KE TOAN
Tqi ngay 30 thimg 06 nam 2011
Dcm vi tinh: D6ng Vi¢t N_am
Mas&
NGUONVON
30/06/2011
01/04/2011
minh
'
5.
Chenh
danh ghi
6.
Chenh
cy gia h6i doai
7.
Quy
415
tai san
416
417
tu phat
I
8.
Quy dtJ phong titi chinh
418
9.
Quy khac thu9c vf>n eM sa hilu
419
10. Lgi
sau
11. Ngu6n v6n
tu XDCB
421
doanh
422
.. 12. Quy h6 trq sip
II.
420
chua phan ph6i
NguAn kinh phi, quy khac
430
1.
Ngu6n kinli phi
432
2.
Ngu6n kinh phi da hinh thanh TSCD
433
TONG CQNG NGUON VON
440
50,387,565,119
32,883,952,816
1,299,734,976,895
1,238,815,063,547
cAc cHi Tffiu NGOAI nANG cA.N DOI ICE ToAN
CHiTIEU
30/06/2011
01/04/2011
- USD
788,157.06
.3_3,629.20
- EUR
0.75
0. 75
minh
1.
2.
Tai san thue ngoai
tu, hang h6a
Hang h6a
4.
Nq kho doi da xu Iy
6.
gia cong
Icy gfri, Icy cuqc
ban h9,
3.
5.
gifr h9,
cac
Dt! toan chi SlJ
dlJ an
toan tnrO'Dg
TrAn Thi Diep
Cdc thuye't minh bdo cdo tai chinh la.phdn khOng thl tdch rfJi cua bdo cdo nay
Thi Hoang PhtrQ'Dg
Trang 4
Cdc thuyli minh bdo cdo tai chinh Ia phdn kMng th! tdch riJi cua bdo cdo ndy
Trang5
CONG TYCO PHAN KHOANG sAN sAIGON - QUY NHON
BAO cAo LUlJ CHUYEN TIEN T¥
(Theo phuong phap gian ti6p)
Tit ngay OJ thimg 04 nam 2011 din ngay 30 thang 06 nam 2011
CHiTIEU
LUU CIIUYEN TIEN TU
1. L¢
Dan vj tfnh: :D6ng Vi?t Nam
Mas6
QuyW2011
I>QNG KINH DOANH
trtrO'c
01
19,723,113,804 •
- Khftu hao Uti san c6 djnh
02
. "6,665,816,770
- Cac khoan d\f phOng
03
2.
chinh cho cac
cy gia h6i doai chua th\fc
- Uii, l6,chenh
- Liii, 16 tir
i
04
05
(1,938,524,703)
06
1,392,645,746
08
. 25,8.43,051,617
- Tang(-), giam (+) cac khoan phai thu
09
(47,834,212,755)
- Tang (-), giam (+) h<'mg tbn kho
10
(11,466,961,025)
11
(13,270,438,907)
12
(1,095,949,990)
13
(1,392,645, 746)
14
(2,324,634,320)
d<)ng
tu
.- Chi phi liii vay
3. L¢
d9ng
tir
d9ng kinh doanh trtrO'c thay dBi v6n ltru
- Tang (+), giam (-) cac khoan phai tra (kh6ng
thuS thu
phai n<)p)
lai vay phai tra,
giam (+) chi phi tra tru&c
: .. Tang (
- TiSnliii.vay dii tra
-
thu
doanh
dii n9p
khac tu
d<)ng kinh doanh
15
TiSnchi khac tir
d9ng kinh doanh
16
-
Ltru chuyin tiJn thufm tic holJ.t ilpng SXKD
LUU CIIUYEN TIEN
102,066,000
20
(51,439, 725,126)
21
(2,650,4 77,666)
DQNG I>AU Ttf
'•
TiSn chi dS mua
xay dl!ng TSCD va cac tai san dai
khac
TiSn thu tir thanh ly, ban TSCD va cac TSDH khac
22
cho vay, mua ban c6ng C\J ng
TiSn thu hbi cho vay, ban
cac c6ng cv ng
23
(39,557,033,360)
24
54,037,492,360
(5,000,000,000)
gop v6n
tu vao don vi khac
25
TiSn thu hbi v6n
tu vao don vi khac
26
TiSn
TiSn thu tu Hii cho vay, c6 tuc lgi
dugc chia
Ltru chuyin tiJn thulin tic hotJ.t ilpng i!liu ttr
LUU CIIUYEN TIEN TU
thu tir phat hanh c6 phi6u,
TiSn chi.tra v6n gop cho cac chu
doanh
da phat hanh
27
1,938,524, 703
30
8,768,506,037
I>QNG TAl CHiNH
v6n gop cua chll
sa hfru, mua
sa hfru
c6 phiSu cua
Cdc thuye't minh bdo cdo tiii chinh lii phdn khOng the' tdch ri'Ji cila Bdo cdo tai chinh nay
31
32
Trang 6
CONG TY CO PIIAN KHOANG sAN sAl GON- QUY NHON
BAO cAo LUU cHUYEN TIEN Tlj:
(Theo phuong phap gian
Dcm vi tinh: DJng Vi?t Nam
Tir ngay OJ thang 04 nam 2011 din ngay 30 thang 06 nam 2011
,.
MasA
CHiTIEU
Ti€n vay
dai hl;lll
duqc
Quy 1112011
33
64,334,968,323
Ti€n chi tra nq g6c vay
34
(13,905,747,508)
Ti€n chi tra DQ' thue tai chinh
35
c6 rue; lqi
da tra cho chu sa hfru
36
Luu chuyin tiin thudn til' ho(lt ilpng tizi chinh
LU'U
kY (50 = 20+ 30 + 40)
ctAu kY
thuin troog
va
Anh huirng ciia chenh ljclz tj giti hai ilotii quy i/Ji ngo(li tf
va ttro:ng dllO'ng
40
50,429,220,815
50
7'758,001,726
60
35,126,180,985
61
cuBi kY (70 = 50+60+61)
70
42,884,182,711
Tp.Quy Nhcm, ngay 15 thdng 07 nam 2011
toan
Trio Thj
Cdc thuyet minh bdo cdo tai chfnh la pMn khOng thl tach rili cua Baa cao tai chtnh nay
Thj Hoang
Trang 7
CONG TY CO PIIAN KHOANG sAN sAl GON - QUY NHON
TIIUYET MINH BAO c.Ao TAl CHINH
Tir ngay OJ tluing 04 niim 2011 din ngay 30 thcing 06 niim 2011
.
.
.
Dcm vi tinh: £>6ng Vi?t Nam
.
I. DAC DIEM HOAT DONG CUA DOANH NGHIEP
1. Thanh
'
Cong ty cb phAn Khoang san Sai Gon - Quy Nhan hol;lt d9ng theo Giay ch(mg
dAu tu s6 353031000005 do .
Nhan H9i tinh Binh Djnh cap IAn dAu ngay 11/12/2006, thay dfJi IAn thu tam ngay .
Ban quan ly Khu kinh
02/03/2011.
.
.
1
2. Linh VlfC kinh doallh:
·3. Nganh
San xuat, xay d\ffig, khai thac va
Titan
kinh doanh:
- San xuAt be tong va cac san phfun khac ru xi miing, vfra;
- Cho thue nha xu6ng phl,lC V\l cac ffil,lC dich san xuAt kinh doanh;
mua ban
- Khai thac,
Titan va cac san phfun Mu Titan;
tl;lO, mua ban may moe,
- Gia cong,
di€u
theo quy djnh cua phap
bj va phl,l rung may khai thac khoang san (clii kinh doanhJdli c6 du
- Khai thac da, cat, soi, dAt set va cao;
- San lAp
bfing, lam du01lg giao thOng n9i b9 trong
bfiog xay d\ffig;
- Xay dtJDg cong trinh dan d1,mg;
- Xay d\ffig cong trinh cong
- Xay dtJDg cong trinh giao thong (du, du01lg, c6ng ... ).
D. NIEN DQ KE TOAN, DON VJ TrEN T.f: SU DVNG TRONG ICE TOAN
1. Nien dq
Nien d9
2. Don vj
D6ng
toan
tmin cua Cong ty
dAu ru ngay 01 thang o1 va
sir dl}ng trong toan
Nam (VND) duqc su d1,1ng lam don vj ti€n
thllc ngay 31 thang 12 hang nam.
ghi s6
...'
toan.
'(
'
m. CHUAN Mqc VA CHE DQ ICE TOAN AP DVNG
1.
dq
toan ap dvng
Cong ty ap d1,1ng
th6ng
toan
Nam duqc B9 Tai Chinh ban hanh theo
ngay 20 thang 03 nam 2006 va cac thOng tu sua d6i b6 sung.
2. Tuyen bB
tuan thti chuin ml}'c
toan va
dq
Djnh s6 15/2006/QD-BTC
toan.
Cht1ng toi da thvc
cong
toan·theo cac chufut mvc
tofm
Nam va cac quy djnh phap ly c6 lien
quan. Bao cao Uti chinh da duqc trinh bay m9t each trung thvc va hqp ly v€ tinh hinh tai chinh, kSt qua kinh
doanh va cac Iu6ng ti€n cua doanh
Iva chQn s6
trQng
nguyen
3. ffinh thuc
Hinh thuc
va thong tin cAn phai trinh bay trong ban
minh bao cao tai chinh duqc thvc
quy djnh tl;li chuAn mvc
toan
Nam s6 21 "Trinh bay Bao Cao Tai Chinh".
toan ap dvng
toan ap dvng: Ch(rng ru ghi s6
cAc cHiNH sAcH ICE TOAN AP DVNG
cac khoan
va
1. Nguyen tic ghi
Cdc thuytt minh nay La b(} phtJn hqp thdnh cdc Bdo cdo tai chlnh.
Trang 8
theo
1]11
CONG TY CO PIIAN KHOANG sAN SAl GON - QUY NHON
TIIVYET MINH BAO cAo TAl cHiNH
Tir ngiry OJ thting 04 nam 2011 ain ngiry 30 thang 06 nam 2011
Dcrn vi tinh: f)6ng Vi?t Nam
Ti@n va cac khoan hrong
c6 thai
g6c khong qua ba thang, c6 tinh thanh khoan cao, c6 kha nang
khoan dAu tu ngiin
dang thanh cac lm;mg ti€n xac dinh va khong c6 nhi€u ni,i ro trong
dbi thanh ti€n.
Phuong phap
dAi cac dAng ti@n khac ra dAng ti@n sir dl}ng trong
va cac
dbi
toan.
Clic
V\1 phat sinh
kY bAng
don vi ti€n khac v6'i Dbng
Nam (VND) dugc quy dbi theo cy
gia giao dich tht,rc
V\1 kinh t€
phat sinh, cbenh
cy gia dugc tinh vao thu
chi phi tai chinh
phan anh tren Bao cao ket qua kinh doanh trong Icy.
2. Nguyen tic ghi
Nguyen tic ghi
cac khmin phai thu thuong
va phai thu khac:
cac khoan phai thu: theo gia g6c trir dt,r phong cho cac .khoan phai thu kh6 doi.
Phuong phap
d\f phong phai thu kho doi: dt,r phOng phai thu kh6 doi duqc u6'c tinh cho phk gia tri bi tbn
thAt cua cac kholm ng phai thu qua
thanh toan, ng phai thu chua qua
nhung co
khong doi dugc do
khach ng khong co kha nang thanh toan.
3. Nguyen tic ghi
hang tAn kho:
Nguyen tic ghi
hang tAn kho: Hang t6n kho dugc ghi
theo gia g6c (-) trir dt,r phong giam gia va
phOng cho hang t6n kho I6i thai, mAt phAm chAt. Gia g6c hang t6n kho bao g6m gia mua, chi phi ch€
va cac
chi phi.lien quan trt,rc ti6p khac phat sinh c6 dugc hang t6n kho a dia
va
thai
Phuong phap tinh gia tri bang tAn kho: Binh quan gia quy€n
toan hflng tAn kho: Phuong phap ke khai thuang xuyen
Phuong phap
d\f phong giam gia hang tAn kbo: Dt,r phong cho hang t6n kho dugc trich
khi gia tri thuk ·
c6 thS thvc
dugc cua hang t6n kho nho hon gia g6c. Gia tri thuAn c6
tht,rc
duqc Ia gia ban u6'c tinh
trir di chi phi u6'c tinh
hoan thanh san phfun va chi phi ban hang u6'c tinh. s6 dt,r phong giam gia hang t6n kho
Ia s6 chenh
giua gia g6c hang t6n kho Ian hon gia tri thuk c6
tht,rc
duqc cua cht1ng.
I
4. Nguyen tic ghi
4.1 Nguyen tic ghi
va khiu hao tai san cB djnh (TSCD):
TSCD hfru hinh:
theo nguyen gia trir di (-) gia tri hao mon liiy k€. Nguyen gia Ia toan b9
Tai san c6 dinh hil'u hinh duqc ghi
cac chi phi rna doanh
phai M ra co dugc tai san c6 djnh tinh d€n thai
dua tai
do vao
thai
sfut sang sir d\illg theo dt,r tinh. Cac chi phi phat sinh sau ghi nMn ban dAu chi dugc ghi tang nguyen gia tai san c6
Slr d\)Ilg tai san d6. Cac chi phi
dinh n€u cac chi phi nay chftc chftn lam tang lgi ich kinh t€ trong tuong lai
khong thoa man di€u
tren dugc ghi
Ia chi phi trong Icy.
.
-
Khi tai san c6 dinh dugc ban
thanh ly, nguyen gia va khfru hao liiy k€ dugc x6a sb va bfrt ky khofm Hii 16 nao
phat sinh tir
thanh ly d€u duqc tinh vao thu
hay chi phi trong k)r.
Tai stin c6 iljnh hfm hinh mua s&m
Nguyen gia tai san c6 djnh bao g6m gia mua (trir (-) cac khoan dugc
khfru thuong
giam gia), cac
khoan thu€ (khong bao g6m cac khoan thu€ dugc holm
va cac chi phi lien quan trvc ti€p d€n
dua tai san
vao
thai sfut sang Slr d\lng, nhu chi phi lftp
thtr, chuyen gia va cac chi phi lien quan tr\JC ti€p khac.
'
Tai san c6 dinh hinh thanh do dAu tu xay dt,rng theo phuong thuc giao thAu, nguyen gia Ia gia quy€t toan cong
trinh dAu tu xay dt,rng, cac chi phi lien quan trt,rc ti€p khac va phi trucrc
(n€u co).
Cdc thuytt minh nay La bQ phgn hqp thdnh cdc Bdo cdo tai chinh.
Trang 9
sAN sAl GON - QUY NHON
THUYET MINH BAO CAO TAl CHiNH
CONG TY CO PIIAN KHOANG
Tungiry OJ thting 04 nam 2011 din ngay 30 thting 06 nam 2011
Tai san c6 djnh Ia nha cira,
ki€n true gill
Y&i
dinh rieng
ya ghi
1a tai san c6 djnh YO hinh.
4.2 Nguyen tic ghi
Dun vf tinh: D6ng Vi?t Nam
sir d\illg
thi gia tri
sir d1,mg
duqc xac
TSCD vo hinh:
Tai san cfi djnh vo hinh dm;rc ghi
theo nguyen gia trir di (-) gia tri hao rnon 1iiy k€.
gia tai san c6
dinh YO hinh 1a toan b9 cac chi phi rna doanh
phili b6 ra
c6 duqc tai san c6 dinh YO hinh tinh d€n th
sir d\)llg theo d\1' ki€n.
Phdn mJm may tinh
Phfui
may tinh 1a toan b9 cac chi phi rna Cong ty da chi ra tinh d€n thm
4.3 Phuong phap
dua phftn
Yao sir d1,1ng.
hao TSCD
Tai san c6 dinh dtrQ'C
hao theo phuang phap du
ThOi gian huu dl;lng uuc tinh ella ctic TSCD nlur sau:
Nha xu(mg, wjt kiin true
02-15 nam
May moe, thiit bi
02-15 nam
Phuong ti?n wjn tai
02 - 07 nam
Thiit bi d1!flg e¥ quan ly
02-03 nam
Tai san c6 ajnh vo hinh
02 - 15 nam
.._ 5. Nguyen tic ghi
chi phi xiy dlfllg cO' ban dO' dang:
Chi phi xay d\l'Dg CCJ ban do dang dtrQ'C ghi
sira chua, cai
c6 dinh, xay d\l'Dg m6i
theo gia g6c. Chi phi nay bao g6m: chi phi rnua sfun rn&i tai san
rna r9ng hay trang bi
ky
cong trinh ..
ghi tang tai san khi cong trinh hoan thanh,
Chi phi nay dtrQ'C k€t
xong, tai san dugc ban giao ya dua Yao
thai sful sang sir d\lfig.
6. Nguyen tic ghi
thu 't6ng
da th\l'C
cac khoan diu tu tai chinh:
sa
Nguyen tic ghi
cac khoan van gop vao CO'
kinh doanh dAng
soat: dtrQ'C ghi
khi Cong ty c6
d6ng
soat cac chinh sach tai chinh ya
dc)ng cua CCJ
nay. Khi Cong ty khong con
d6ng .
kinh doanh d6ng
soat. Cac khoan dAu tu nay dtrQ'C phan ilnh
soat thi ghi giam khoan dAu tu Yao CCJ
tren bao cao tai chinh theo phtrCJDg phap gia g6c.
sa
sa
Nguyen tic ghi
cac khoan diu tu chm.g khoan ngin va dai
diu tu ngin
va dai
khac: La
cac khoan dAu tu nhu: trai phi€u, c6 phi€u, cho Yay...
cac khoan yfJn cong ty dang dAu tu Yao cac t6 chuc
kinh t€ khac dugc thanh
theo quy dinh cua phap
rna chi
gift du6i 20%
quy8t Ya th(ri
thu h6i du6i 1 nam ( dAu tu ngio
tren 1 nam (dAu tu dai
Cac khoan dAu tu nay dm;rc phan anh tren
bao cao tai chinh theo phuang phap gia g6c.
Phuong phap
dlf phong giam gia cac khoan diu tu tai chinh:
Dl! phong giam gia chl1ng khoan dAu tu
thi tru
ya dai
dtr(YC
han gia g6c.
Cdc thuyet minh nay la b
khi gia tri thuftn c6
th\l'C
dtrQ'C (gia
Trang 10
CONG TY CO PIIAN KIIOANG sAN sAl GON - QUY NHON
THUYET MINH BAO CAO TAl CHiNH
Tir ngay OJ thting 04 nam 2011 tJin ngay 30 thcing 06 nam 2011
fJcm vi tinh: £J6ng
Nam
D\1' phong t6n thAt cac khoan diu ttr tai chinh dai h:;m duqc
khi Cong ty khi xac djnh duqc cac khoan diu tu
nay bj giam sut gia tri khong' pMi
thai va ngoai
do
qua
d<}ng cua cac cong ty duqc diu ttr bi
'
16.
Muc
d\1' phOng duqc xac dinh bfutg chenh
gifra gia tri thuAn c6
th\fc
duqc (gia thj truang)
hbi dUQ'C
gia g6c ghi tren s6 toaR CUa cac khoan diu tu.
gia tri khoan diu tu CO
7. Nguyen cic ghi nh'n
v6n boa cac khoan chi phi di vay:
Nguyen cic ghi
chi phi di vay: La lai
vay va cac chi phi khac phlit sinh lien quan tr\fc ti8p d8n cac
Duqc ghi
nhu khoim chi phi san xuAt, kinh doanh trong kY trir khi chi phi nay
khoan vay cua doanh
· phat sinh tir cac khoan vay lien quan tr\fc ti8p d8n
diu tu xay d\fllg
san xuAt tai san do dang duqc tinh
vao gia tri tai san d6 (duqc v6n h6a) khi c6 du
quy djnh
chufut ffi\l'C toan s6 16 n Chi phi di vay".
8. Nguyen cic ghi
va v6n boa cac khoan chi phi khac:
Chi phi tra trllO"C
khac ... lien quan
va dai
cong ty bao gAm: Chi phi mua sfun cong Cl), dl)ng Cl) va cac chi phi
dky k8 toan dn phai phan b6.
'
.
Ph11ong phap phan b8 chi phi tra tr116-c:
tinh va phan b6 chi phi tra tru&c vao chi phi SXKD tirng kY theo
phuong phap duang thfulg. Can cu vito tinh chAt va muc d<) tirng lo:;ti chi phi rna c6 thm gian phan b6 nhu sau: chi
phi tra tru&c
h:;tn phan b6 trong vong 12 thang; chi phi tra tru&c dai h:;tn phan b6 tir 12 thang d€n 36 thang.
9. Nguyen
va ph11ong phap ghi
chi phi phai tra:
Chi phi phai tra: duqc ghi
d\fa tren cac u&c tinh hqp
s6
dl)ng trong kY gbm nhfrng chi phi sau: chi phi
nu&c,
tra khac.
10. Nguyen
ghi
vBn chii sO' hii'u
Nguyen
ghi
van diu til ciia chii sO' hfru:
phai tra cho cac bang boa, djch V\1 da st'r
Iuong, lai vay phai tra va cac chi phi phai
Ngubn v6n kinh doanh duqc hinh thitnh tir s6
rna cac thanh vien hay c6 dong da g6p
c6 phfut, c6
phi8u,
duqc b6 sung tir lqi
sau thu8 theo Nghi Quy€t cua D:;ti H<}i Dbng c6 dong
theo quy dinh
trong
ho:;tt d<)ng cua Cong ty. Ngubn v6n kinh doanh duqc ghi
theo s6 v6n th\fc t€ da g6p bfutg
huy d<}ng them
rna
tiii san tinh theo
gia cua c6 phi€u da phat hitnh khi m&i thanh
r<)ng quy mo
d<)ng cua cong ty.
Nguyen
ghi
dll v6n cA phin: Phan anh khoan chenh
tang gifra s6
th\fc t8 thu duqc so
v&i
gia khi phat hanh lin ddu
phat Mnh b6 sung c6 phi€u va chenh
tang, giam gifra s6
th\fc
t8 thu duqc so v&i gia mua
khi tai phat hitnh c6 phi8u quy. Trn<'mg hqp mua
c6
My b6 ngay t:;ti
ngay mua thi gia tri c6 phi8u duqc ghi giam ngubn v6n kinh doanh
ngay mua Ia gia th\fc t8 mua
va ciing
phai ghi giam ngubn v6n kinh doanh chi ti8t theo
gia va phAn
du v6n c6 phAn clia c6 phi€u mua
Nguyen
ghi
IQ'i
chua phan ph6i:
Cdc thuytt minh nay la bQ phq.n hqp thtlnh cdc Bdo cdo tai chinh.
Trang 11
CONG TY CO PIIAN KHOANG sAN SAl GON- QUY NBON
THUYET MINH BAO cAo TAl CHiNH
Tirngay OJ thcing 04 nam 2011 din ngay 30 thang 06 nam 2011
Dan vj tinh: D6ng Vi¢1 Nam
Nguyen
ghi
lqi
chua phan ph6i: duqc ghi
la s6 lqi
16) tir
qua
d9ng kinh
thu
doanh
cua kY
hanh va cac khoan di€u
doanh cua doanh
sau khi trir (-) chi phi
chinh do ap dl,mg hbi t6 thay d6i chinh sach toan va di€u chinh hbi t6 sai sot trQng
cua cac nfun tru6c.
phan ph6i lgi
du.g c can cu va.o di€u
, va phmmg' phap ghi
11. Nguyen tac
Nguyen tic va phU'(YDg phap ghi
Cong ty dugc thong qua
h9i dbng c6 dong hang nam.
Doanh thu
doanh thu ban hang
Doanh thu ban hang duqc ghi
khi dbng thai th6a man 5 di€u
sau: 1. Doanh
da
giao phfui
16n nii ro va lgi'ich
li€n quy€n s& hiiu san phAm
hang hoa cho nguai mua; 2. Doanh
khong con
quy8n
soat hang hoa; 3. Doanh thu dugc
giu quy€n quan ly hang h6a nhu nguai s& hiiu hang h6a
xac dinh tuang d6i
4. Doanh
da thu dugc lqi ich kinh tir giao djch ban hang; 5. Xac dinh chi
phi lien quan
giao djch ban hang.
Nguyen tic va phtrO'Dg phap ghi
doanh thu cung cip djch Vl}
Doanh thu cua giao djch v€ cung
djch V\1 dugc ghi
khi
qua cua giao dich do dugc xac dinh m9t each
djch V\llien quan
nhi€u kY thi doanh thu duqc ghi
trong ·
dang tin
Truong hgp giao dich v€ cung
kY theo qua phfut cong
da hoan thanh vito ngay
Bang Can d6i
toan cua kY do.
qua cua giao
djch cung dp djch V\1 dugc xac dinh khi th6a man
ca b6n (4) di€u
l. Doanh thu duqc xac·djnh tu
dich V\1 do; 3. Xac djnh dugc phfut cong
da hoan thanh vito ngay
bang Can d6i
toan; 4. Xac dinh dugc chi phi phat sinh cho giao djch va chi
phi hoan thanh giao djch cung
djch V\1 do.
··,
khong
xac djnh dugc
qua hgp dbng m9t each
thu hbi duqc cua cac chi phi da duqc ghi
Nguyen tic va phtrong phap ghi
doanh thu
doanh thu se chi dugc ghi
&muc co
d(}ng tai chinh
Doanh thu
d9ng tai chinh phan anh doanh thu tir ti€n lai, ti8n ban quySn, c6 rue, lgi
dugc chia va
doanh thu
d9ng tai chinh khac cua doanh
(dAu tu mua ban chl1ng khoan, thanh ly cac khoan v6n gop .
lien doanh, dAu tu vito cong ty lien
cong ty con, dAu tu v6n khac; lai cy gia h6i doai; Lai
nhuqng
v6n)...
duqc chia cua doanh
duqc -ghi
Doanh thu phat sinh tl'r tiSn lai, tiSn ban quySn, c6 tuc va lgi
khi th6a man dbng thai 2 diSu
1. Co kha nang thu duqc lqi ich tir giao djch do; 2. Doanh tliu dugc xac dinh
tuang d6i
- TiSn lai dugc ghi
tren ccr s& thai gian va lai
- TiSn ban quy€n duqc ghi
- c6 rue va lQ'i
v6n duqc quySn
Khi khong
khong
th!Jc
tl'rng kY·
tren ccr s& d6n tich phil hgp v6i hgp dbng.
duqc chia duqc ghi
khi c6 dong dugc quy€n
lqi
tir
gop v6n.
c6 rue
cac ben tham gia gop
thu hbi m9t khoan mil tru6c do da ghi vito doanh thu thi khoan co kha nang khong thu hbi dugc
toan vito chi phi phat sinh trong t
12. Nguyen tic va phtrong phap ghi
chi phi tai chinh
Cac thuyet minh nay la b(J ph(jn hqp thdnh cac Bao cao tai chinh.
Trang 12
CONG TY CO PIIAN KHOANG sAN sAl GON - QUY NHON
TIIUYET MINH BAO CAO TAl CHiNH
Tit ngiry OJ thring 04 nam 2011 tlin ngiry 30 thang 06 nam 2011
£J011 vi tinh: £J6ng Vi?t Nam
Chi phi tai chinh bao gAm: Cac khoan chi phi
khoan 16 lien quan dSn cac
d()ng dAu tu t:ai chinh, chi
phi cho vay va di vay v6n, chi phi gop v6n lien doanh, lien kSt, 16
nhuQ11g chl:mg khoan ngful
chi phi
16 cy gia
giao dich ban chung khoan ..; Dl! phong giam gia·dAu u,r tai chinh, khoan 16 phat sinh khi ban
h6i doai; Chist khftu thanh toan cho ngucri mua va cac khoan chi phi tai chinh khac.
'
c.hi tiSt cho ti.mg n()i dung chi phi khi thlJC
Khoan chi phi tai chinh duo:c ghi
xac dinh m9t each
chl:mg v€ cac khoan chi phi nay.
tin
khi co dAy du
13. Nguyen tic va phJ\ng phap ghi
Chi phi
thu
doanh
phi thus thu
doanh
chi phi
TNDN
hanh, chi phi
phat sinh trong k:Y va duqc
TNDN hoan I,i
duqc xac dinh gbm t6ng chi phi thus thu
doanh
16 cua m9t ky ks toan
hoan
khi xac dinh lqi
thu nMp doanh
hanh: Ia s6
Chi phi
tinh tren thu
chiu thuS va thuS suftt thuS thu
hanb duqc ghi
thu
doanh
doanh
cua nfun
phai n()p
hanh theo
hanh va chi
thu hf>i duqc)
TNDN
Chi phi
thu
doanh
hoan
duqc xac dinh cho cac khoan chenh
thcri
ngay
bang
din d6i kS toan gifra C(J so tinh
thu
cua cac tai san, nq phai tra va gia tri ghi s6.cua ch6ng cho ffi\}C dich
bao cao tai chinh va gia tri Slr dl,lng cho ffil,lC dich thuS.
thu
hoan
phai tra dUQ'C ghi
cho cit ca
cac khoan chenh
thcri, con tai san thus thu
hoan
chi duqc ghi
khi
chAn c6 du IQ'i
tinh thus trong tuang Iai khftu trir cac khoan chenh
thm.
.
Gia tri ghi s6 cua tai san thuS thu
doanh
hoan
phai duqc xem xet
vao ngay
tMc nien d() kS
toan va phai giam gia tri ghi s6 cua tai san thuS thu nMp hoan
dSn muc bao dam
chAn c6 du IQ'i
.
tinh thuS cho phep lqi ich cua m()t phAn
toan b() tai san
thu
hoan
dUQ'C Slr dl,lDg. Cac tai san
doanh
hoan
chua ghi
truoc day duqc xem xet
vao ngay
thuc nien d<) kS toan
va dUQ'C ghi
khi
CO du lqi
tinh
CO
Slr d1,mg cac tai san
thu
hoan
chua ghi
nay.
··,
thu
hoan
duqc ghi
vao bao cao
qua
d<)ng kinh doanh
trir trucrng hqp thuS thu
vao v6n eM so hfru, trong trucrng hqp nay, thus thu
phat sinh lien quan dSn m()t khoan m1,1c duqc ghi
hoan
ciing duqc ghi
tflJc tiSp vao v6n chu so hfru.
Doanh
chi bu trir cac tai san thuS thu
hoan
va thus thu
hoan
phai tra khi' doanh
c6
hqp phap duqc bu trir gifra tai san thus thu
hanh v6i thus thu
hfinh phai n()p va cac tai
san thus thu
hoan
va thus thu
hoan
phai tra lien quan t&i thus thu
doanh
duqc quan
ly boi cilng m()t ca quan
d6i v6i cilng m<)t dan vj chju thus va doanh
dl! djnh thanh toan thus thu
hanh tren C(J so thuAn.
hanh phai tra va tai san thus thu
Cac kholm thus phai n()p ngan sach nha nu6c se duqc quySt toan c1,1
v6i ccr quan thus. Chenh
gifra s6 thus
phai n<)p theo s6 sach va s6
tra quySt toan se duqc
chinh khi c6
toan chinh thtrc v6i ccr quan'
thuS.
V. THONG TIN BO SUNG CHO cAc KHOAN Ml)C TRiNH BAY TRONG BANG CAN DOl KE TOAN
1.
va cac khoan hrong ttrong
Ti€n glii ngan hang
Cac thuye't minh nay la bq phqnhqp thiinh cdc Bdo cao tai chlnh.
30/06/2011
01/04/2011
22,884,182,711
2,645,721,985
100,48.0,249
132,330,786
100,480,249
132,330,786
22,783 ,702,462
Trang 13
CONG TY CO PIIAN KHOANG sAN sAl GON - QUY NHON
THUYET MINH BAO cAo TAl cHiNH
Tit ngay OJ thdng 04 nam 2011 ain ngay 30 thcmg 06 nam 2011
'
fJO'n
vi tinh: D6ng Vi¢t Nam
gl:ri ngan hang VND
6,586,644,003
2,222,442,603
giri ngan hang ngol;li
16,197,058,459
290;948,596
20,000,000,000
32,480,459,000
20,000,000,000
20,000,000,000
Cac khoan ttrong dtrong
gl:ri c6 kY hl;lll du&i 3 thang VND
gl:ri c6 kY hl;lll du&i 3 ·thang ngol;li
\'
Cqng
12,480,459,000
'
42,884,182,711
30/06/2011
2. Cac khoan diu ttr tai chinh
Dau tu
hl;ln khac
39,292,857,813
TiJn girl co kY ht;m tren 3 thimg
01/04/2011
41,309,518,329
2,000,000,000
Cho vay t6 cf:zuc kinh ti (*)
D\l phOng giam gia dAu tu
35,126,180,985
39,292,857,813
39,309,518,329
39,292,857,813
41,309,518,329
hl;lll
Cqng
(*) Khoan cho Cong ty CP Xay D\lllg SaiGon vay theo cac hqp d6ng cho vay sau:
cho vay la 25.778.780.000 VND, thoi hl;lll
- Hqp d6ng cho vay s6 02/2010/TMV-CTY ngay 29110/2010, s6
vay 12 thang, Hii suAt 15%/nam, ID\lC dich vay Ia B6 sung v6n luu d<)ng d\f an Khu dan cu Cat Lai
2
Tp.HCM.
cho vay Ia 16.000.000.000 VND, thm hl;lll
- Hqp d6ng cho vay s6 03/2010/TMV-CTY ngay 8/ 12/2010, s6
vay 12 thang, lai suAt 15%/nam, ID\lC dich vay Ia B6 sung v6n luu d<)ng d\f an Khu dan cu Cat Lai
2
Tp.HCM.
··-
3. Cac khoan phai thu
30/06/2011
h'n
01/04/2011
3.1 Phai thu khach hang
Phai thu khach hang trong nu&c
51,559,013,307
61 ,483,115,241
Phai thu khach hang nu&c ngoai
17,621,319,640
45,285,040
Cqng
69,180,332,947
61,528,400,281
Khach hang trong nu&c
77,044,152,761
69,283 ;926,934
Khach hang nu&c ngoai
I 9,002,678,963
6,809,083,920
Cqng
96,046,831,724
76,093,010,854
Phai thu khac
9,034,889,953
6,194,145,965
Cqng
9,034,889,953
6,194,145,965
174,262,054,624
143,815,557,100
3.2 Tra tru&c cho nguoi ban
3.3 Cac khoan phai thu
hl;lll khac
TBng cqng
n., phong phai thu kho doi (-)
Gia trj thuin cac khoan phai thu
'
h'n
Cdc thuyet minh nay la b!J pht;Jn hf!p thanh cdc Bdo cdo tai chtnh.
-
174,262,054,624
143,815,557,100 ,..=t)'
Trang 14
CONG TY CO PIIAN KHOANG sAN sAl GON - QUY NHON
£)(m Vi tinh: D6ng Vi¢t Nam
Tu ngay OJ thang 04 nam 2011 ain ngay 30 thimg 06 nam 2011
30/06/2011
4. Hang tAn kho
Nguyen
'
35,850,002,332
C6ng C\1, dl,lng C\1
Chi phi SX, KD d& dang
I
Thanhphfun
h,l.
.
th'
(1Jll1 p am san xuat . u
Th .1.-t..
01/04/2011
25,064,116,754 '
206,103,996
109,848,064
8,648,084,164
6,448,252,444
18,980,301,439
20,536,384,907
58,928,736
Hanghoa
5,301,604
5,301,605
63,689,793,535
52,222,832,510
63,689,793,535
52,222,832,510
Hang glii di ban
Cqng gia g6c hang tAn kho
(-) Dv phong giam gia hang t6n kho
Cqng gia trj thuin hang tAn kho
- Gia tri ghi sA cua hang tbn kho dimg
cfun c6 dam bao cac khoan ng phai tra: 0 VND
d\I phOng giam gia hang tbn kho trong nam: o VND
- Gia trf
- Cac tru
5. Tai san
S\I
dfut
phai trich them
hoan
d\I phong giam gia hang tbn kho: khong phcit sinh.
30/06/2011
h\ln khac
01/04/2011 '
5.1 Chi phi tra tru&c
s6dau nam
1,363,591,487
1,091,003,602
Phcit sinh trong nam
1,631,634,056
979,611,083
1,001,783,551
599,504,967
chi phi
107,5 18,231
khac
s6 cu6i nam
5.2
gia tri gia ti'mg duqc
1,993,441,992
1,363,591,487
10,954,772,988
7,220,334,270
10,954,772,988
7,220,334,270
trir
gia tri gia tang cua hang boa dich V\1
gia tri gia tang cua TSCD
Cqng
5.3
va cac khoim pha.i thu Nha nu&c
1,122,289
khAu
1,122,289
C(}ng
5.4 Tai san
khac
1,359,643,179
633,457,296
Ky quy, Icy cuqc ngiin
6,190,145,913
5,837,145,9!3
Cqng
7,549,789,092
6,470,603,209
20,498,004,072
15,055,651,255
(rng cho nhan vien
TAngcqng
Cdc thuytt minh nay la bq phcJ,n h(lp thimh cdc Bao cdo tai chinh.
Trang 15
sAN sAl GON - QUY NHON
THUYET MINH B.AO c.Ao TAl CHiNH
CONG TY CO PIIAN KHOANG
Tu ngay OJ thcing 04 niim 2011 ain ngay 30 thang 06 niim 2011
6. Tai san c6 djnh hihl hinh: Xem
Don vj tinh: D6ng
minh
trang 23
sir dyng
Phin
Nam
'
'·
7. Tai san c6 djnh vo hinh
may
tinh
Nhan hifu hang
boa
TAng cqng
Nguyen ghi
s6 du diu kY
106,128,800
106,128,800
s6 du cu6i kY
106, 128,800
106,128,800.
Ghi trj hao mon luy
' ' · -86 du diu kY
.
64,517,305 .
Khdu hao trong kY
12,016,101
' s6 du cu6i kY
76,533,406
Ghi trj con
s6 du diu kY
41,611,495
41,611,495
s6 du cu6i kY
29,595,394
29,595,394
8. Chi phi xay dl}'llg CO' ban deY dang
.. 01/04/2011 .
30/06/2011
Chi phi xay diJ11g C(J ban d
5,074,961 ,101
xi Titan
bi khai thac titan My Thanh
5,570,415,737 .
hi khai thac titan KCN Nhcrn H9i
3,530,188,055
3,530,188,055
1,122,618,636
1,122,618,636
sau Titan W PM My
C1,1m cong
..
28,300,000
Chi phi xay dl,lng ccr ban d
- Cqng
9,266,480,2.65
======
.
9• . .Cac
khoan dftu ttr tai chinh dai han
'
. !.· .
01104/2011" .
30/06/2011
S6ltrQ'Dg
Dftu ttr dai
khac
Cong ty CP DTPT Nha
may
Sai Gon - Binh
Thu?n
Cong ty CP Khoang san
Sai Gon - Ninh Thu?n
Gia tri
15,63o,ooo .
Gia -tr!
.
.
:
.. '-
731,3oo,ooo;ooo
16,130,000
736,300,000,000
15,500,000
310,000,000,000
15,500,000
310,000,000,000
630,000
6,300,000,000
130,000
1,300,000,000
Cong ty CP Xay DIJ11g
SaiGon (1)
220,000,000,000
Cong ty CP Du Ljch Sai
Gon - Ham Tan (2)
200,000,000,000
Cqng
S6ltrQ'Dg
220,000,000,000
.· .
16,130,000
Cdc thuye't minh nay La b9 ph.jn hqp thdnh cdc Baa cao tai chinh.
736,300,000,000
15,630,000
200,000,000,000
731,300,000,000
Trang 16
CONG TY c6 PIIAN KHOANG sAN SAl GON- QUY NHON
THUYET MINH BAO CAO TAl CHiNH
£>0'n vi tinh: £>6ng Vi?t Nam
Tir ngay OJ thimg 04 nam 2011 ain ngay 30 thimg 06 nam 2011
'
hgp tac vcri Cong ty CP Xay DI,Illg Sai Gon theo hgp d6ng lien
hgp tac dAu tu s6 02/SQC( 1) Cong ty kY
HD-10 ngay 23110/2010, tAng v6n gop ban dAu dv
Ia 400 cy d6ng trong do Cong ty CP Khoang san Sai Gon d<)ng .
Quy Nhon Ia 220 cy d6ng. M\lc dich gop v6n dAu tu vap cac dv an ve dAu tu, xay di,Illg va kinh doanh
Tp.HCM.
san, khu do thj, khu nghi du5ng
(2) Cong ty kY
hgp tac v_cri Cong ty GP Du Ljch Sai Gon - Ham :ran theo hgp d6ng lien
hgp tac dAu tu s6
01/SQC-IID-10 ngay 23/10/2010, tAng v6n gop ban dAu dv
Ia 400 cy d6ng trong d6 Cong ty CP Khoang san
d<)ng san, khu do thi,
Sai Gon - Quy Nho1\ 200 cy d6ng. M\lc dich gop v6n dAu tu vao cac dv an kinh doanh
Binh
khu nghi du5ng
10. Tai san dai hliln khac
30/06/2011
01/04/2011
Chi phi tra trmrc dai hliln
s6 dAu kY
Phat sinh trong kY
Trir:
chi phi trong kY
Trir:
giam khac
. s6 cu6i kY
Chi
14,381,612,110
14,886,832,692
1,757,115,979
655,733,880
1,291,016,494
1,160,954,462 .
14,381,612,110
14,847,711,595
khoan chi phi tra tru&c dai hliln
I •,
.•
Chi phi trucrc
nba may xi Titan
2,865,649,763
4,295,306,508
Chi phi cho dv an
tho 61 ha My Thanh
3,808,116,147
3,858,292,556
Chi phi cho dv an
tho Nhon Ly
3,787,894,635
Chi phi cho dv an
tho Degi Phil Cat
1,295,105,476
1,271,105,476
Chi phi cho cac dv an khac
2,052,521,652
Chi phi cong C\1 d\lfig C\1 va khac
1,038,423,922
353,744,588
14,847,711,595
14,381,612,110
30/06/2011
01104/2011
Cc}ng
11. Nf! ngln hliln
11.1 Vay va nc;r ngln hliln
USD
3,541,541.000
73,447,655,374
44,800,279,959.:..;
Ngan himg TMCP Quan D9i
2 77,100. 000
5,697,176,000
1, 759,531,619
3,177,511.000
66,055,344,374
41,345,613,340
86,930.000
1,695,135,000
1,695,135,000
3,541,541.000
73,447,655,374
44,800,279,959
Phai tra ngucri ban trong nucrc
8,240,814,855
11,866,382,500
Phai tra ngucri ban nucrc ngoai
16,649,642
Vay ngfui
Ngan himg BID V- CN Binh Djnh
Ngan himg TMCP Nam Vi?t
Ng dai
tra
C<}ng
11.2 Phai tra ngtrOi ban
_Cc}ng
Cdc thuytt minh nay la bQ phq.n hqp thdnh cdc Bdo cdo tai chinh.
8,257,464,497
Trang 17
·;
CONG TY CO PIIAN KHOANG sAN sAl GON - QUY NHON
THUYET MINH BAO cAo TAl CHiNH
Dun vi tinh: D6ng Vi¢t Nam
Tir ngay OJ thcing 04 nam 201 I tlin ngay 30 thcing 06 nam 201 I
11.3 NgtrOi mua tra
trtrO'c
Khach hang trong nu&c
'
11.4
Khach hang nu6c ngoai
233,425,621
231,793,621
C(}ng
233,425,621
231,793,621
4,295,671,732
va cac khoan phai nqp Nha ntrO'c·
Thu€ gia tri gia
hang
Thu€ thu
doanh
2,90 I ,953,348
Thu€ xufrt
khAu
2,634,922,133
Thu€ thu
ca nhan
69,421,973
36,816,666
88,479,600
85,997,340
33,515,000
32,574,750
5, 728,292,054
4,451,060,488
Thu€tainguyen
phi, cac khoan phai nQp khac
Phi,
C(}ng
11.5 Phai tra ngtrOi lao d(}ng
4,887,500
Iuong cong nhan vien
4,887,500
C(}ng
11.6 Chi phi phai tra
495,123,566
519,108,108
Chi phi khac
233,475,874
922,778,250
C(}ng
728,599,440
1,441,886,358
128,037,753
1,098,446,268
Cac khoan phai tra, phai nQp khac
15,972,232,234
19,351,981,234
C9ng
16,100,269,987
20,450,427,502 -
Chi phi
san xufrt
11.7 Cac khoan phai tra, phai nqp ngiln
khac
kY quy, kY cuqc ngfut
11.8 Quy khen thtrcmg phuc lqi
Quy khen thu('mg
226,162,500
Quy phuc lqi
159,304,100
C(}ng
385,466,600
T6ng c(}ng
104,881,173,573
30/06/2011
12. Vay va DQ' dai
01/04/2011
Vaydai
17,684,392,803
17,684,392,803
Ngcm hang TMCP Nam Vi?t
17,684,392,803
17,684,392,803
Vay dai
21,781,845,400
Vay dai
VND
USD
BID V-CN Binh Dinh
906,600. 000
VCB-Binh Dinh
152,820.000
C(}ng
Cdc thuye't minh nay Ia bl) ph4n hqp thdnh cdc Bdo cdo tai chfnh.
18,623,056,000
3,1
39,466,238,203
17,684,392,803
Trang 18
CONG TY c6 PIIAN KHOANG sAN sAl GON- QUY NHON
TIIUYET MINH BAO cAo TAl cHiNH
Tu ngay OJ thang 04 nam 2011 din ngay 30 thcing 06 niim 2011
DO'fl vi tinh: D(mg Vi# Nam
13. van chii sO' hfru
a. Chi
'
30/06/2011
01/04/2011
v6n d§u tlr ciia chii sO' hfru
V6n gop ctia Nha nu&c
v 6n gop ctia cac nha
c6
quy
'
Cqng
b. Bang dBi
dqng ciia van chii sO' hfru: Xem
c. Cac giao djcli
V6n
tu khac
minh
1,000,000,000,000
1,000,000,000,000
1,000,000,000,000
1,000,000,000,000
trang 24
van vOi cac CSH va phan phBi cfi tfrc, lcfi
tu ctia chti s&hfru
v6n gop
nam
1,000,000,000,000
1,000,000,000,000
1,000,000,000,000
1,000,000,000,000
dang kY phat banh
120,000,000
120,000,000
da duqc phat hanh va gop v6n
100,000,000
100,000,000 .
100,000,000
100,000,000
100,000,000
100,000,000
100,000,000
100,000,000
V6n gop tang trong niim
v6n gop giam trong niim
.v6n gop cu6i niim
c6 rue, lqi
da chia
d. cfi
s6 luqng c6
. s6 luqng c6
··.
c6
thuong
c6
uu dai
s6 luqng c6
duqc mua
c6
thuoog
c6
uu dai
s6 luqng c6
dang luu banh
c6
thuoog
c6
uu dai
gia c6
dang luu hanh: 10.000 VND/c6
VI. THONG TIN BO SUNG CHO cAc KHOAN MVC TRiNH BAY TRONG BAO cAo KET QUA HI>KD
1. Doanh thuban bang va cung dp djch vy
Doanh thu ban hang hoa
Quy 1112011
Quy 1112010
56,605,132,783
21,047,700,230
11,138,726,523
Doanh thu cung dp dich V\1
Doanh thu xay dt,rng, san
bfutg
504,975,855
1,245,644,013
Doanh thu khac
;.
Tong doanh thu
Cdc thuyet minh nay la be? phq_n hl/p thanh cdc Bdo cdo tai chinh.
1,411,937,273
57,110,108,638
34,844,008,039
::y--
Trang 19
CONG TY CO PIIAN KHOANG sAN SAl GON- QUY NHON
TIIUYET MINH BAO cAo TAl CHiNH
Dcm vi tinh: D6ng Vi?t Nam
Titngiry OJ thang 04 nam 2011 tfin ngiry 30 tluing 06 nam 2011
'
Cac khoan giam tru doanh thu
7,097,430,274
1,961,028,000
Thud xudt khdu
6,258,381 ,274
1,961,028,000
Hang bcm bi
tralr;d
839,049,000
Doanh thu
2. Gia van hang ban \';
50,012,678,364
32,882,980,039
25,164,4 74,417
16,607,580,922
'
Gia v6n hang boa da ban
4,773,805,662
Gia v6n cung cfrp djch V\1
. Gia v6n xay dl!llg, san lftp
480,890,909
bing
1,161,432,273
1,245,644,0 13
Gia v6n khac
C(}ng
3. Doanh thu
25,645,365,326
23,788,462,870
1,938,524,703
2,808,627,326
827,815,022
185,273,292
d(}ng tai chinh
Lai ti8n giri, ti8n cho vay
tY gia da th\fc
Lai chenh
Lai ban
142,554,480
C(}ng
2,908,894,205
2,993,900,618
1,392,645,746
2,873,138,927
647,054,288
258,972,647
2,039,700,034
3,132,111,574
4. Chi phi tai chinh
Lai ti8n vay
tY gia da th\fc
L6 chenh
C(}ng
5. Thu
khac
Thu
ban
Thu
khac
138,804,000 .-
phAm
C(}ng
10,100,000
14,886,350
10,100,00(f
153,690,350
6. Chi phi khac
60,000,000
Chi phi khac
60,000,000
C(}ng
7. Chi phi
thu
1. TAng lqi
doanh
hanh
19,723,113,804
toan trtr&c
- L(fi nhUfjn du(fc miin thui - Dl! an: Nha mciy san xudt Xi (Phcm
b6 theo doanh thu)
i. Cac khoan
thu
chju
chinh tang, giam lqi
thu
doanh
Cdc thuyet minh nay Iii bq phtj.n hr;p thiinh cdc Bdo cdo tiii chinh.
16,579,610,244
3,143,503,560
- L(fi nhugn cac hor;zt dl)ng kluic
5,906,426,108
5,906,426,108
'
toan
xac djnh
134,502,444
. 250,527,183
Trang 20
CONG TY CO PIIAN KHOANG sAN SAl GON - QUY NHON
Tir ngily OJ thimg 04 nam 2011 ttin ngily 30 thcing 06 nam 2011
Dan vi tinh: D6ng Vi?t Nam
- Cac khocm tli€u chinh tang
134,502,444
250,527,183
- Cac khoan aiJu chinh giam
3. Thu
chju
nam
himh ( 1+2)
4. Thu€
thu€ thu nMp doanh
.
5. Chi phi thu€ thu
hanh
.
doanh
19,857,616,248
hanh
7. TAng chi phi
8. Chi phi
'
.:;;-
thu
thu
4,964,404,062
doanh
tir cac khoan chenh
'
doanh
- Chi phi Thu€ TNDN hoan
C()ng chi phi
'
nam
6,156,953,291
25%
.
. :. ,
6. Thue TNDN duqc mten cua Dv an Nha may san xuat Xt
:.
.. .
25%
1,539,238,323
4,144,902,561
himh
1,539,238,323
819,501,501
hoan I,i
phat sinh
111,414,435
thai phai chiu thu€
thu
doanh
hoan I,i
111,414,435
9. Lai cO' ban tren cA
LQ'i.
tmin sau
Cac khoan
thu
chinh tang
doanh
18,903,612,303
4,367,187 '785
18,903,612,303
4,367,187'785
I 00,000,000
I 00,000,000
189.036
43.672
giam
- Cac khoan diJu chinh tang
- Cac khoan aiJu chinh giam
LQi.
hii'u cA
··.. ·
1& phan ba cho cA dong siY
phA thong.
cb phieu cb dong dang hru hanh binh quan trong kY
Lai cO' ban tren cA
VII. THONG TIN BO SUNG CHO cAc KHOAN MVC TRiNH BAY TRONG BAO CAO LUU. CHUYEN
TIENT¥
Cac khoan giao djcb khong bing tiSn anb btriYng
doanh
gift nbtrng khong dmfc sfr dl}ng.
a) Mua tai san bfing each
sinh
b) Mua va thanh
ly cong ty con
bao cao ltru
cac khoan nq lien quan tr\TC ti€p
tiSn
va cac khoan
do .
·
thong qua cho thue tai chinh: khong phat
dan vi kinh doanh khac trong Icy bao cao: khong phat sinh
c) Trinh bay gia tri va ly do clia cac khoan
che CUa phap
duqc Slr dt,mg do CO S\f
phat sinh
va tuang duang
l6n do doanh
cac rang bUQC khac rna doanh
Cdc thuylt minh nay Ia bl) phq.n hqp thanh cdc Bdo cdo tai chtnh.
nfun giu nhung khong
phai th\fC
khong
. Trang 21
CONG TY CO PIIAN KHOANG sAN SAl GON - QUY NHON
THUYET MINH BAO cAo TAl CHiNH
Titngay01 thcing 04 nam 2011 din ngay 30 thang 06 nam 2011
Dcm vi tfnh: Dong Vi?t Ndm
vm. Nlli1NG THONG TIN KIIAC
1. Giao djch vOi cac ben lien quan
'
Ben lien quan
Tinh chAt
giao djch
MAiquan
Phat sinh trong
kY
Wr
S0t. d 1l CUOI n..1
Phai thu
Cong ty CP Xay
D\ffig Sai Gon
\'; '
c6 dong
nhuQ'Ilg nha xu6ng
5,587,472,660
cho thue
KCN
Nhon H9i va khac
Cong ty cho vay
ti€n
Phai tni lai vay cho
congty
39,292,857,813
1,588,086,337
G6p v6n hqp tac
diu tu
3. ThOng tin
dqng lien tyc: Cong ty
ti€p
we
2,521,291,710
220;000,000,000
d{>ng trong tuong lai
Tp.Quy.]:{Ju:m, ngay 15 thang 07 nam 2011
toan truO'Ilg
Trio Th!
Cdc thuye't minh nay Ia bq phq.n hqp thiznh cdc Bdo cdo tai chinh.
Thi Hoang PhtrQ'Dg
Trang 22
CONG TY CO PIIAN KHOANG sAN sAl GON- QUY NHON
THUYET MINH BAO cAo TAl CHINH
Tir ngiiy OJ thang 04 niim 2011 din ngiiy 30 thang 06 niim 2011
Dcm vi tinh: D6ng Vi¢t Nam
8. Tai san c6 djnh hfru hinh
Khoan m1}c
• V\1"t aen
Nha' ctra,
true
May moe
bj dyng Cl]
quanly
PhtrO'ng
tai
bi
Tai san TSCI>
khac
'
TAng c()ng
Nguyen gia
sa dtr dftu kY
85,301,094,245
134,640,050,830
2,224,025,000
382,289,885
782,218,182
911,603,045
26,980,075
Mua trong kj;
DT XDCB h.thimh
lrtr
d
0 tr CUOI ...J
2,273,401,850
224,820,861,810
1, 720,801,302
929,676,364
929,676,364
85,301,094,245
136,351,945,376
3,135,628,045
409,269,960
2,273,401,850
227,471,339,476
6,323,790,793
22,189,302,866
1,262,803,465
274,852,355
307,580,089
30,358,329,568
1,448,985,126
4,985,014,511
129,101,925
31,636,220
59,062,887
6,653,800,669
Gia trj hao mon lfiy
sa dtr dftu kY
Khdu hao trong kj;
-
Tang khac
sa dtr cu6i kY
7,772,775,919
27,174,317,377
1,391,905,390
306,488,575
366,642,976
37,012,130,237
s6 du dAu ky
78,977,303,452
112,450,747,964
961,221,535
107,437,530
1,965,821,761
194,462,532,242
s6 du cu6i kY
77,528,318,326
I 09,177,627,999
1,743,722,655
102,781,385
I ,906, 758,874
190,459,209,239
Gia trj con 1\li
* Gia tri con
cua TSCDHH dCclung d8
chAp, cAm c6 dam bao cac khofm vay: 189.859.926.904 VND.
*Nguyen gia tai san c6 djnh cu6i nam da khAu hao
nhung vfrn con su d\lng: 108.673.164 VND.
*Nguyen gia tai san c6 dinh cu6i nam cho thanh ly: 0 VND
* Cac cam
* Cac thay dbi khac
mua; ban tai san c6 dinh hfru hinh c6 gia tri
Ian trong tuong lai: Khong phat sinh
Tai san c6 djnh hfru hinh: Khong phat sinh
..
Cdc thuye't minh nay Ia bQ ph(j_n h(lp thdnh cdc Bdo cdo tai chfnh
Trang 23
