Báo cáo tài chính quý 3 năm 2011 - Công ty Cổ phần Khoáng sản Sài Gòn - Quy Nhơn

soc

SAIGOII QUY>IIIO" MIHINC CORP.

CONG TY CO PIIAN KHOANG SAN SA.I GON·- QUY NHON
Lo B6, dtrimg sA 5 , KCN Nhan H()i, TP.Quy Nhon, Binh Djnh
Ma sA
: 4100624513

nAo cAo TAl cHiNH
GiiJANIENDO•
Quy 3 nam 2011

-Quy Nh011, th4ng 10 nam 2011-


MUCLUC
•
•
----- oOo -----

Trang
'

1.

BANG cAN DOI KE TOAN

2.

BAO cAo KET QUA

3.

BAO cAo LutJ CHUYEN TIEN TS

06-07

4.

THUYET MINH BAO cAo TAI CHiNH

08-24

01-04

DONG KINH DOANH

05


KHOANG sAN sAl GON - QUY NHroJ

CONG TY CO

BANG CAN DOl Kt TOAN
Tq.i ngay 30 thting 09 niim 2011

f)cm vi tinh: fJtSng

TAISAN

30/09/2011

sA

Nam

01/07/2011

minh

A.

T AI SAN NGAN

100

425,000,155,267

340,597,503,536

56,922,040,050

42,884,182,711

4,264,444,050

22,884,182,711

52,657,596,000

20,000,000,000

40,292,857,813

39,292,857,813

40,292,857,813

39,292,857,813

184,610,812,959

174,232,665,406

(100 = 110+120+130+140+150)
I.

va cac khoao tuong dtr1.

2.
II.

Cac khoan tuong duong

112

tlr tai chinh

120

tu

1.

III.

Dl! phOng

tu

khac

.

122

Cac khoan phiii thu ngh

130

1.

Phai thu cua khach hang

131

V.3.1

56,435,696,600

69,179,650,447

2.

Tra tru&c cho nguai ban

132

V.3.2

87,2 12,5 16,987

96,046,830,924

3.

Phai thu n
133

4.

Phai thu theo

134

5.

Cac khoan phai thu khac

V.3.3

40,962,599,372

9,006,184,035

6.

Dl! ph<'>ng phai thu

V.4

97,947,406,635

63,689,793,534

97,947,406,635

63,689,793,534

45,227,037,810

20,498,004,072

151

2,977,216,332

1,993,441,992

152

19,695,172,663

10,954,772,988

158

22,554,648,81 5

7,549, 789,092

200

1,011,607,661, 125

959,108,084,141

d9 hqp d6ng xay dl,fl1g

135
kho doi

139
140

1.

Hang t6n kho

141

2.

Dl! phong giam gia hang t6n kho

149

Tai san
1.

khac

150

Chi phi tra tru&c

2.

B.

V.2

121

IV. Hang tiln kho

v.

V.1

111

Cac khoan

2.

110

GTGT duqc khfiu trir

3.

ThuS va cac khoan khac phai thu Nba nu&c

154

4.

Giao dich mua ban

157

5.

Tai san

trai phi€u chinh phu

khac

TAl

V.5

(200 = 210+220+240+250+260)

I.

C:ic khoan phai thu dai
cua khach hang

210

1.

Phai thu dai

2.

V6n kinh doanh don vi trvc thu
212

3.

Phai thu dai han noi b6

213

211

Cdc thttye't minh bdo cao tai chf,;h Ia phdn khong rhluich rifi cua bdo cao n.a y

Trang 1


CONG TY CO PHAN KHOANG SAN sAl GON - QUY NHON

BANGCANDOIKE TOAN
Tc;zi ngay 30 thizng 09 niim 2011

TAl

Don vi tfnh: D6ng Vi?t Nam

sAN

Mli sfi

30/09/2011

01107/2011

minh

II.

4.

Phai thu dai

5.

D\I phOng phai thu dai h<:m kho doi

218

Tai san cfi d!nh
1.

2.

3.

4.

m.

khac

220

206,015,870,854

210,047,736,872

190,459,209,239

221

-Nguyen gia

222

247,385,962,486

227,471,339,476

- Giti tri hao mon luy kd

223

(37,338,225,614)

(37,012, 130,237)

Tai san c6 dinh thue tai chinh

224

-Nguyengia

225

- Giti trt hao mon luy kd

226

Tai san c6 dinh vo hinh

227

- Nguyengia

17,579,293

29,595,394

228

I 06,128,800

106,128,800

- Giti trt hao mon luy kd

229

(88,549,507)

(76,533,406)

Chi phi xiiy dt,rng ca ban d& dang

230

Bftt dqng san diu tU'

240

-Nguyen gia

24 1

- Gia hi hao mon luy

242

l.

tu vao cong ty con

2.

tu vao cong ty lien

3.

tu dai h<;m khac

4.

V.6

253,409,279,998

Tai san c6 dinh hfru hinh

IV. Cac khoan dftu tU' tai chinh dai

V.

219

D\I phOng giam gia

Tai san dai

250

V.7

V.8

43,343,963,833

15,527,066,221

V.9

736,300,000,000

736,300,000,000

736,300,000,000

736,300,000,000

21,898,381,127

16,792,213,287

25 1
lien doanh

252
258

tu tai chinh dai h;:tr

khac

259
260

V.10

I.

Chi phi tra truac dai h;:tn

26 1

19,938,184,905

14,847,711,596

2.

Tai san

262

I ,960,196,222

1,944,501 ,691

3.

Tai san dai h;:tn khac

1,436,607,816,392

1,299,705,587,677

thu nh?p hoan l;:ti

TONGCQNG

263
270

Cdc rhuyft minh bdo cdo tiii chinh lii phlin khOng thl tach rifi cua bdo cdo nay

Trang 2

sAN SAl GON - QUY NHON
BANG CAN DOl KE TOAN

CONG TY CO PIIAN KHOANG

T(li ngay 30 thcing 09 nam 2011

Dan vi tinh: D6ng Vi?t Nam

l\1a s6

NGUONVON

30/09/2011

01107/2011

minh

A.

N<} PHAI TRA (300 = 310 + 330)

300

249,468,583,406

144,224,408,539

I.

NQ'

310

199,994,193,013

104,758,170,336

1.

Vay va ng

311

V.1l.l

140,812,584,875

73,346,150,710

2.

Phai tni cho nguai ban

312

V.11.2

31,699,500,424

8,257,464,497

3.

Nguai mua tra tiSn tru6c

313

V.11.3

l i,569,328,196

233,844,621

3 14

V.11.4'

6,604,724,892

5,708,963,618

4.

II.

va cac khoan phai n9p Nha mr&c

5.

Phai tni nguai lao d9ng

315

V.11.5

6.

Chi phi phai tra

316

V.11.6

1,149,692,476

728,599,440

7.

Phai tra n9i b9

317

8.

Phai tra theo

9.

Cac khoan phai tra, phai n9p

V.11.7

7,892,440,550

16,097,680,850

10.

DlJ phong phai tra

320

11.

Quy khen thuang, phuc lQi

323

V. 11.8

265,921,600

385,466,600

12.

Giao dich mua ban

327

V.ll.l2
49,474,390,393

39,466,238,203

49,474,390,393

39,466,238,203

1,187,139,232,986

1,155,481,179,138

1,187,139,232,98.$)

1,155,481,179,138

4 11

1,000,000,000,000

1,000,000,000,000

412

105,000,000,000

105,000,000,000

d9 hgp d6ng xay dvng

trai

kha·

chinh phU

Ng dai

318
319

330

1.

Phai tra dai

nguai ban

331

2.

Phai tra dai

n9i b9

332

3.

Phai tra dai

khac

333

4.

Vay va ng dai

5.

thu

334
hoiin

phai tra

335

lam

336

6.

DlJ phong trg dp mftt

7.

DlJ phOng phai tra dai

337

8.

Doanh thu chua th\TC

338

9.

Quy phat

339

khoa hQC va cong

so HUU (400 = 410 + 430)

B.

VON CHU

I.

V6n chii sO' hfru
1.

v6n

2.

tu

cua chU sa hfru

du v6n c6

400
410

3.

Vf>n khac Clla chU sa hfru

4 13

4.

c6

414

quy

V.12

V.13

Cdc thuy!t minh bcio cao tai chfnh la phdn kh/Jng thl tach rifi cua bcio cao nay

Trang 3

.,..,._.,-


CONG TY CO PIIAN KHOAt'iG sAN sAl GON- QUY NHON

BANG CAN DOl KE TOAN
Tr;zi ngay 30 thimg 09 nam 2011

£Jan vi tfnh: fJJng Vi?t Nam

Mas6

NGUONVON

30/09/2011

01/07/2011

minh

II.

5.

Chenh

danh gia l<;1i tai san

415

6.

Chenh

tY gia h6i doai

416

7.

Quy

'

417

8.

Quy dv phong tai chinh

418

9.

Quy khac thu()c v6n eM s6 hfru

419

10.

LQ'i nhu?n sau thu€ chua phan ph6i

420

11.

Ngu6n v6n

tu XDCB

421

12.

Quy h6 trq sip x€p doanh

422

tu ph:it

Ngu&n kinh phi, quy kh:ic

430

1.

Ngu6n kinh phi

432

2.

Ngu6n kinh phi da hinh thanh TSCD

433

TONG C<)NG NGUON VON

440

82,139,232,986

50,481,179, 138

1,436,607,816,392

1,299,705,587,677

cAc cHi n:Eu NGoAI BANG cAN DOI K.E ToAN
CHiTIEU

30/09/2011

01/07/2011

- USD

76,577. 78

788,157.06

-EUR

301.01

0. 75

minh

1.

Tai san thue ngoai

2.

V?t tu, hang h6a nh?n gifr hQ,

3.

Hang h6a nh?n ban hQ, nh?n kY giri, kY cuqc

4.

Nq kh6 doi da xu 1y

6.

Dv toan chi S\!

d\! an

toan tnr&ng

gia c6ng


CONG TY CO PH.A.i'l KHOANG SAN SAl GON- QUY l'iHON

BAO C.AO KET QUA

B<)NG KINH DOANH
Dan v! tinh: D6ng Vi?r Nam

Tit ngay OJ thiing 07 niim 2011 ain ngay 30 tluing 09 niim 2011

Mas6

CHi TIEU

minh

VI.1

Liiy

tir a§u nam
Quy ITI/2011

Liiy

tir
nam
Quy UI/2010

Quy lll/2011

Quy lll/2010

92,588,250,550

38,820,521 ,1 50

228,3 79,018,430

82,54 1,039,642

l. Doanh thu ban himg vit cung dp djch V1,l

01

2. Cac khoan giam trir doanh thu

02

6,703,353,869

140

23 ,363.858,276

4,265,362,140

3. Doanh thu thuftn
cfrp djch v1,1

10

85,884,896,681

36,516,187,010

205,0 15, 160,154

78,275,677,502

49,4 18,545,215

29,592,842,362

126,733,343,426

59,719,286,154

36,466,351,466

6,923,344,648

•
78,281,816,728

18,556,391,348

ban hang vit cung

4. Gia vbn hang ban
5. LQ'i
gqp
dp djch V\1

11
ban hilng va cung

I

VL2

20

(20 = 10 - 11)
6. Doanh thu ho<).t d{ing tai chinh

21

VI.3

3,149,661,225

,1,279,280,247

10,549,089,452

7, 754,495,424

7. Chi phi titi chinh

22

VI.4

2,634,032,712

2,200,6 11,777

5,894,758,613

8,637,204,675

23

2,490,772,792

2, 131.130,217

4, 615,880,843

7,222,174,018

8. Chi phi ban himg

24

1,019,945,747

642,360,973

4,656,349,672

I ,324, 756,592

9. Chi phi quan 1y doanh nghiep

25

5,179,634,219

2,248,2 13, !50

12,913,295,899

7,948,954,259

10. LQ'i

30

30,782,400,013

3,111,438,995

65,366,501,996

8,399,971,246

622,700

3,071 ,514,336

648,047,050

Trang do: Chi phi /iii vay

tlr ho;.tt dqng kinh doanh

(30 = 20 + 21 - 22 - 24 - 25)
11. Thu

\

khac

31

VL5

3,056,5 13,636

12. Chi phi khac

32

V!.6

1,393,343,943

13. LQi

kh:ic (40 = 31 - 32)

40

1,663,169,693

622,700

1,618,170,394

648,047,050

to:in trmrc

50

32,445,569,706

3,112,061,695

66,984,672,390

9,048,018,296

805,269,741

3,711 ,952.082

2,351 ,890,687

14. T&ng IQ'i

I ,453,343,942

(50= 30 + 40)
15. Chi phi

TNDN

hanh

16. Chi phi thuS TNDN hoan 1
17. LQ'i

sau

thu

doanh

51

VI.7

803,210,389

52

VI.8

(1 5,694,53 1)

60

(529,027, 124)

31,658,053,848

2,306, 791,954

63,801,747,432

6,696, 127,609

316.581

23.068

638.017

66.961

(60 = so- 51 -52)
18. Uii cO' ban tren c&

70

VI.9

toan tnriing

Tr5n Thj

Cdc thuye'r minh bdo cdo tizi cltfnh Ill phiin khOng rlzi uich rhi ciia bdo cdo nli.y

Trang 5


sAN SAl GON - QUY NHON

CONG TY CO PHAN

BAO cAo LUU CHUYEN TIEN
(Theo phuong phap gian

Tu ngay OJ thimg 07 niim 2011 ain ngay 30 thcing 09 niim 2011

Mas6

CHiTIEU
LU'U CHUYEN TIEN TU

Nam

Quy lll/2011

D(>NG KINH DOANH

tnrO'c

1. LQi

Don vj tinh: EJ6ng

01

32,445,569,706

- Kb§u hao tai sim c6 dinh

02

7,484,570,064

- Cac khoan dlJ phOng

03

chinh cho cac khoan :

2.

cy gia h6i doai chua thlJC

- Uii, 16 chenh

04

- Uii, 16 ti.r ho<,it d<)ng d§u tu

05

(2,693,692,074)

- Chi phi !iii vay

06

2,490, 772,792

08

39,727,220,488

- Tang (-), giam (+) cac khoan phai thu

09

(26,223,042,098)

- Hmg (-), giam (+) hang t6n kho

10

(34,257,613, 10 1)

- Tang(+), giam (-) cac khoan phai tra (khong k8tai vay phai tra,
thu
phai n9p)

11

(8,008,368,997)

- Tang(-), giam (+)chi phi tra tru&c

12

(6,074,247,649)

13

(2,490, 772, 792)

3. LQi
dt)ng

tir

dt)ng kinh doanh tnrO'c thay d6i v6n hru

-

lai vay da tni

-

thu

-

thu khac ti.r ho(,lt d9ng kinh doanh

15

-

chi khac ti.r ho<,it d<)ng kinh doanh

16

( 15,705,082,664)

20

(53,031,906,813)

21

(12,538,687,942)

doanh

dii n<)p

14

Lzru chuyin tiJn thufm tir holJ.I ai)ng SXKD

uru cHuY:EN n:EN Tu

D(>NG DAu Tlf

ch i dS mua sAm, xay dlJllg TSCB va cac tai san dai

khac

thu ti.r thanh ly, ban TSCB va cac TSDH khac

22

chi cho vay, mua ban cong c1,1 nq

23

thu h6i cho vay, ban

24

cac cong C\l nq

TiSn chi gop v6n d§u tu vao don vi khac

25

TiSn thu h6i v6n d§u tu vao don vi khac

26

TiSn thu tir lai cho vay, c6 tuc lqi

duqc chia

27

Ltru chuyin tiJn thufm tir ho!ft tli)ng ttau ttr

LU'U CHUYEN TIEN TU
TiSn thu tir phat hanh c6
TiSn chi
doanh

30

480,000,000
( 1,000,000,000)

2,736,711,768

(10,321,976,174)

T D(>NG TAl CHiNH
nMn v6n gop cua chu so hfru

tra v6n gop cho cac chu so huu, mua

c6

ct!a

da ph
Cdc thttye't minh boo cao riii chinh Ia pMn khong rhl rdch r ifi c1la Boo coo tai chinh nay

31
32

Trang 6


coNG TY co PIIAN KHoANc sAN sAl coN - QUY

BAO cAo LUU CHUYEN TIEN
(Theo phuong phap gian

Tir ngay OJ thang 07 niim 2011

ctin ngay 30 thang 09 niim 2011

CHiTIEU
vay

h<;tn, dai h<;tn

chi tni ng g6c vay

dugc

'

chi tra ng thue tai chinh

c6 tuc, lgi

E>on vi tinh: £>6ng

MasA

Nam

Quy rii/2011

33

83,113,164,725

34

(5,721,424,399)

35

da tra cho chu so hiiu

36

Luu chuyin tiin thuim til- ho{lt ii{Jng tai chinh

40

77,391,740,326

LU'u

50

14,037,857,339

60

42,884,182,711

thuftn trong ky (50= 20+ 30 + 40)

va tli'O'ng dli'O'ng

dftu ky

Anh hulrng cua chenh lfch

va tli'O'Dg dli'O'Dg

tY gia hai aoai quy a!Ji ngo{li tf

cuAi ky (70 = 50+60+61)

61
70

56,922,040,050

to:in tnrimg

Trin Tbj

Cdc thuylt minh btio cao tiii chinh lii phdn khong thi tach rifi cua Bdo cdo tai chinh nay

Trang 7


coNe TY co PHAN KHOANG sA.N sAl coN - QUY NttON
THUYET MINH BAo cAo TAI cHiNH
Tu ngay OJ thimg 07 nam 2011 adn ngay 30 thizng 09 nam 2011

i.

£J011 v! tinh: £J6ng Vi¢t Nam

D(>NG CUA DOANH

DIEM

1. Thanh

Cong ty c6 phAn Khoang san Sai Gon - Quy Nhon ho?t d<)ng theo Gi5y ch{mg nh<).n dAu tu s6 353031000005 do
Ban qmin ly Khu kinh
Nhon Hr)i tinh Binh Dinh dp lftn diu ngay 11112/2006, thay d6i lin thir tim ngay
'
02i 03!20 11.
2. Linh V!!C kinh doanh:
3. Nganh

San xufrt, xay diJilg, khai thac va chS biSn

Titan

kinh doanh:

- San xufrt be tong va cac san ph§m khac tir xi mang, vfra;
- Cho thue nha xu&ng ph1,1c V\1 cac m1,1c dich san xufrt kinh doanh;
- Khai thac, chS biSn, mua ban

Titan va cac san ph§m

- Gia cong, chS
mua ban may moe, thiSt bi va
theo quy dinh cua phap

Titan;

tUng may khai thac khoang san (chi kinh doanh khi c6 du
\II

F

- Khai thac da, cat, s6i, dfrt set va cao;
- San lfrp

AI

bing, lam du
xay diJilg;

- Xay d\fng cong trinh dan d1,1ng;
Y(

- Xay diJilg cong trinh cong
- Xay diJilg cong trinh giao thong (diu, duII. NIEN D(> KE TOAN, DON VJ TIEN
1.

d()

SU DT)NG TRONG KE TOAN

toan

Nien d9 kS toan cua Cong ty bit diu tir ngay o1 thang o1 va kSt thuc ngay 3 1 thang 12 hang nam.
2. Don vi
D6ng

srr dt..mg trong

toan

Nam (VND) duqc su d1,1ng lam don vi

ghi s6 kS toan.

III. CHUAN Ml/C vA CH:E D<) KE TOAN AP Dl}NG
1.

d()

toan ap dl}ng

Cong ty ap d1,1ng
th6ng kS toan
Nam duqc B9 Tai Chinh ban hanh thee QuySt Dinh
ngay 20 th2. Tuyen b6

tuan thii chu:in ml!c

toan va

d()

s6 15/2006/QD-BTC

toan.

ChUng toi da th\fc
c6ng
kS toan theo cac chu§n m\fc kS toan
Nam va cac quy dinh phap ly c6 lien
quan. Bao cao tai chinh da duqc trinh bay m<)t each tnmg th\fc va hqp ly
tinh hinh tai chinh, kSt qua kinh
doanh va cac lu6ng
cua doanh
va thong tin din phai trinh bay trong ban ThuySt rninh bao cao tai chinh duqc thtJc
l\fa ch<.>n s6
theo nguyen tic tn;m g ySu quy djnh
chu§n m\fc kS toan V# Nam s6 21 "Trinh bay Bao Cao Tai Chinh".
3. Hinh thrrc
Hinh thuc

toan ap dl}ng
toan ap d1,1ng: ChUng tir ghi s6

IV. CAC CHiNH SACH KE TOAN AP DT)NG
1. Nguyen t:ic ghi

Cdc rhuye't minh nay la

cac khoan

va tU'ong dU'ong

bq ph!Jn hr;!p rhanh cdc Bdo cao tai chinh.

Trang 8


THUYET MINH BAO CAO TAl CHINH
Tir ngay OJ thimg 07 nam 2011 adn ngay 30 thimg 09 nam 2011

D011 vi tinh: D6ng Vi?t Nam

va cac khoiin trrong drrong
bao g6m: ·TiSn
quy, tiSn gfri ngan himg, tiSn dang
c6 thai
g6c khong qua ba thkhoan diu tu
dang thanh cac lm;mg
xac dinh va khong co nhiSu rui rp trong
d6i thanh tiSn.
Phrrong phip

d6i cac d6ng

kh:ic ra d6ng

sfr dt.tng trong

va cac
d6i

to:in.

Cac
khac v6i B6ng
Nam (VNB) duqc quy d6i theo tY
V\l phat sinh trong kY bftng cac don vi tiSn
gia giao djch thiJc cua
V\l IGnh
thai
phat sinh, chenh
tY gia duqc tinh vao thu
hoi[tc
chi phi tai chinh va duqc phim anh tren Bao cao
qua kinh doanh trong ky.
'
2. Nguyen tic ghi
Nguyen tiic ghi

cac khoiin phiii thu thrrong

va phiii thu kh:ic:

c:ic khoiin phiii thu: theo gia g6c trir diJ phong cho cac khoim phai thu kh6 doi.

Phrrong ph:ip
d1J phimg phiii thu khO doi : diJ phong phai thu kh6 doi duqc u6c tinh cho phin gia tri bi t6n
cua cac khmin nq phii thu qua
thanh toan, nq phai tbu chua qua
nhung c6
khong doi duqc do
khach nq khong c6 kha nang thanh tmin.
3. Nguyen tic ghi

hang t6n kho:

himg t6n kho: Hang t6n kho duqc gbi
theo gia g6c (-) trir d!J phOng giam gia va diJ
Nguyen tic ghi
phOng cho hang t6n kho 16i thai,
phfim chk Gia g6c hang t6n kho bao g6m gia mua, chi phi
va cac
khac phat sinh CO duqc hang t6n kho adja
va
thai
chi phi lien quan tfiJC
Phrrong ph:ip tinh gi:i trj hang t6n kho: Binh quiin gia quySn
toan hang t6n kho: Phuong phap ke khai thuang xuyen
d1J phong giiim gi:i hang t6n kho: DIJ phong cho hang t6n kho duqc trich
khi gia tri
Phrrong ph:ip
thuin c6
th\rc
duqc cua hang t6n kho nhO hon gia g6c. Gia tri thuin c6
th!Jc

duqc la gia ban u6c
va chi phi ban hang u6c tinh. s6 dtJ phOng giam gia hang t6n
tinh trir di chi phi u6c tinh hoan thinh san
kho la s6 cbenh
giiia gia g6c bang t6n kho l6n bon gia trj thuin c6
thiJc
duqc cua chung.
4. Nguyen tic ghi
4.1 Nguyen tic ghi

va khftu hao tai san c6 djnh (TSCB):
TSCB hfru hinh:

Tai san c6 djnh hiiu hinh duqc ghi
theo nguyen gia trir di (-) gia tri hao mon lily
Nguyen gia Ia toan b9
cac chi phi rna doanh
thai
dua tai sim d6 vao
phai bo ra dS c6 duqc tai san c6 dj.nl1 tinh
thai
sang su d\lllg theo dv tinh. Cac chi phi phat sinh sau ghi
ban diu chi duqc ghi tang nguyen gia tai
cac chi phi nay
lam tang lqi ich kinh trong tuang Iai do su d\lllg tai san d6. Cac chi
san c6 djnh
phi khong th6a man
tren duqc ghi
Ia chi phi trong k)r.
Khi tai san c6 djnh duqc ban hoi[tc thanh ly, nguyen gia va

bao !Uy duqc x6a s6 va
phat sinh tir
thanh ly dSu duqc tinh viw thu nMp hay chi phi trong k)r.

kY khoan Iai !6 nao

Tai sim c6 dinh h£iu hinh mua s&m

Nguyen gia t

kh§u thuang
hoi[tc giam gia), cac
khoan
(khong bao g6m cac khoan
duqc hoan
va cac chi phi lien quan tf!Jc
dua tai san
thai
sang su d1,mg, nhu chi phi
di[tt,
thu, chuyen gia va cac chi phi lien quan tf!Jc
khac.
vao
Tai san c6 djnh hinh thanh do diu hr xiiy d\mg theo phuong thuc giao thiu, nguyen gia la gia
trinh diu tu xay d\mg, cac chi phi lien quan t[IJC
khac va phi truac
c6).

Cdc thuye't minh nay lil bij phlj.n h(!p thilnh cdc Bdo clio tiii chfnh.

toan cong

Trang 9


coNG TY co PHAN KHOANG sAN sAl GON - QVY NMON

THUYET MINH BAO CAO TAl CHiNH
TL'r ngay OJ thimg 07 nam 2011 ain ngay 30 thimg 09 niim 2011

Tai san c6 dinh la nha cua,
true
vai
dinh rieng
ghi
la tai san c6 dinh vo hinh.
4.2 Nguyen

ghi

£>011 vi tinh: £>6ng Vi?t Nam

su dt_.mg

thi gia

tri

sir dvng

duqc xac

TSCD vo hinh:

Tai san c6 d!nh vo hinh duqc ghi nMn theo nguyen gia trir di (-) gia tri hao rnon hiy
Nguyen gia tai san c6
phai b6 ra
co duqc tai san c6 dinh v6 hinh tinh
thai
dinh vo hinh la toan b9 cac chi phi rna doanh
dua tai san do vao sir dvng theo dl,f
•
Phfm mJm may tinh

mSm may tinh la toan b9 cac chi phi rna Cong ty da chi ra tinh
4.3 PhtrO'ng phap

thai

dua

vao sir dvng.

hao TSCD

Tai san c6 dinh duqc
hao theo phuong phap duang thing dva tren thai gian sir dl_.lng uac tinh cita tai san.
Tho·i gian hiiu dl_.lng uac tinh la thai gian rna tai san phat buy duqc tac dt_.mg cho san
kinh doanh.

ThOi gian him df!ng uuc tinh cua cac TSCD nhu sau:

Nha xu&ng, vqt kdn tnlc

02 -15 nam

May moe, thiit bi

02- 15 nam

Phu07lg ti?n Vl;in tai

02- 07 niim

Thiit bi dl,lng Cl,l quan
Tai san

5. Nguyen

ly

02 - 03 niim

cb ajnh v6 hinh
ghi

02 - 15 niim

chi phi xay dlJllg CO' bi'm diY dang:

Chi phi xay dl_.fllg CO' ban d& dang duqc ghi

c6 dinh, xay dl_.fllg mai
sua chfra, cai

theo gia g6c.
phi nay bao g6m: chi phi mua
m& r(>ng hay trang bi
ley
cong trinh.

chuySn ghi tang tai san khi c6ng trinh hoan thanh,
Chi phi nay duqc
xong, tai san duqc ban giao va dua vao
thai s5n sang sir dvng.
6. Nguyen tic ghi

mai tai san

thu t6ng thS da thl,fc

cac k.hoan dftu ttr tai chinh:

soat: duqc ghi
khi Cong ty co
Nguyen
ghi
c:ic khoan van gop vao CO' siY kinh doanh dang
d6ng kiSm soat cac chinh sach tai chinh va
d9ng cua ca s& nay. Khi Cong ty khong con
a6ng
soat thi ghi giam khoan

tu vao ca s& kinh doanh a6ng
soat. Cac khoan
tu nay duqc phan anh
tren bao cao tai chinh theo phuong phap gia g6c.
ghi
c:ic khoan dftu ttr cht'rng khoan
va dai
dftu tu·
va dai
kbac: La
Nguyen
tu nhu: tnii
c6
cho vay ...
cac khofm v6n cong ty dang
tu vao cac t6 chUc
cac k.hoan
theo quy dinh cua phap
rna chi
gifr duai 20% quySn
va thm
kinh khac duqc thanh
thu h6i duai I nam
tu ngfm h?n)
tren 1 nam
tu dai
Cac khoan
tu nay duqc phan anh tren
bao cao tai chinh theo phuong phap gia g6c.
Phuong pbap

dt.r phong giam gia cac khoan dftu hr tai chinh:

Dt_.r phong giam gia cht'mg khoan
tu
tbi truang) cua cht'mg khoan
tu giam xu6ng

va dai
duqc
han gia g6c.

Cdc rhuyet minh tuxy la bq phc;in hqp thilnh cdc Bdo cdo tai chinh.

khi gia tri

co

thlfc

duqc (gia

Trang 10


CONGTYCOPHANKHOANGSANSAIGON - QUYNHON

THUYET MINH BAO cAo TAl CHINH
Tt'r ngay 01 thring 07 nam 2011 ain ngay 30 thimg 09 nam 2011
D\I phOng t6n thftt cac khoi'm dfru tu t

duqc
nay bi giam sut gia tri khong phai tl;lffi thai va ngoai k€

Don vt tinh: D6ng Vi¢t Nam

khi Cong ty khi xac dinh duqc cac khoan dllu tu
do k€t qua
d<)ng cua cac cong ty duqc dftu tu

bi 16.
Muc
dlJ phong duqc xac dinh bing chenh
gifra gia tri thuftn
thlJc
duqc (gia thi truc.':rng)
gia tii khoan dft\1 tu co
thu h6i duqc va gia g6c ghi tren s6 k€ toan cua cac khoan dfru tu.
7. Nguyen

ghi

va van hoa cac kho:in chi phi di vay:

Nguyen
ghi
chi phi di vay: La lai ti@n vay va cac chi phi khac phkhoan vay cua doanh
Buqc ghi
nhu khoan chi phi san
kinh doanh trong k:Y trir khi chi phi nay

phat sinh tir cac khoan vay lien quan trvc tiSp dSn
dfru tu xiiy dlJllg
san
tai san do dang duqc tinh
quy dinh
chufrn m\fc kS toan s6 16" Chi phi di vay".
vao gia tri tai san do (duqc v6n hoa) khi co du di@u

8. Nguyen

ghi

va van ho:i cac kho:in chi phi kh:ic:

Chi phi tr:i tnrO'c
kbac ... lien quan d€n

va dai
d<)ng san

cong ty bao gllm: Chi phi mua sim c6ng Cl,l, dl,lng Cl,l va cac chi phi
kinh doanh cua nhiSu k:Y toan dn phai phiin b6.

Phtrong ph:ip phin b& chi phi td tmO'c:
tinh va phlln b6 chi phi tni tnr&c vao chi phi SXKD tirng ky theo
phuang phap duc.':rng thing. Can cu vao tinh chftt va muc d<) tirng
chi phi rna co thc.':ri gian phiin b6 nhu sau:
phiin b6 trong vong 12 thang; chi phi tra tru&c dair;.
phiin b6 tir 12 thang dSn 36
chi phi tra tru&c ngin

than g.
9. Nguyen

va phuong ph:ip ghi

chi phi ph:ii tr:i:

Chi phi phiii trii: duqc ghi
dlJa tren cac u&c tinh hqp ly v@ s6 ti@n phai tra cho cac hang boa, dich V\1 da sir
dl,lllg trong k:Y g6m nhfrng chi phi sau: chi phi tiSn
tiSn nu&c, tiSn luang, lai vay pMi tra va cac chi phi ph:'ti
tra khac.
10. Nguyen

ghi

vBn chu sO' hfru

Nguyen

ghi

van

ttr cua chii sO' hfru:

Ngu6n v6n kinh doanh duqc hinh thanh tir s6 tiSn rna cac thanh vien hay c6 dong da gop v6n mua c6 phftn, c6
phiSu,
duqc b6 sung tir lqi
sau thuS theo Nghi QuySt cua Bc;ti H

theo quy dinh
d<)ng cua Cong ty. Ngu6n v6n kinh doanh duqc ghi
theo s6 v6n th\fc tS da gop bing tiSn
trong diSu
bing tai san tinh theo
gia ctia c6 phiSu da phat hanh khi m&i thanh
huy d<)ng them
m6
r<)ng quy m6 hoc;tt d<)ng ci1a cong ty.
tang gifra s6 tiSn thlJc tS thu duqc so
Nguyen
ghi
dtr van eli phfin: Phan anh khoan chenh
v&i
gia khi phat hanh lftn dftu
phat hanh b6 sung c6 phiSu va chenh
tang, giam gifra s6 tiSn th\TC
t€ thu duqc so v&i gia mua lc;ti khi tai phat hanh c6 phiSu quy. Truc.':rng hqp mua
c6 phiSu
My b6 ngay
va ciing
ngay mua thi gia tri c6 phiSu duqc ghi giam ngu6n v6n kinh doanh
ngay mua la gia th\IC tS mua
phai ghi giam ngu6n v6n kinh doanh chi tiSt theo
gia va phftn tMng du v6n c6 phftn cua c6 phiSu mua
Nguyen

ghi

IQi

chtra phlin phai:

Ctic thuye't minh niiy la bq phljn h(!p thanh ctic Btio ctio tiii chfnh.

Trang 11


CONGTYCOPHANKHOANGSANSAIGON-QUYNHON

THUYET MINH BAo cAo TAI cHiNH
Tit ngay OJ thimg 07 niim 2011

£>011 vi tinh: E>bng Vi¢t Nam

ngay 30 thimg 09 niim 2011

Nguyen
ghi
1qi
chua phan ph6i:
ghi
1a s6 1qi
16) rir kSt qua
d9ng kinh
hanh va cac khoan
sau khi trir (-) chi phi thus thu
doanh
cua kY
doanh cua doanh

chinh do ap dWlg h6i t6 thay d6i chinh sach kS toan va diM chinh h6i !6 sai sot tn;mg ySu cua cac nam truoc.
duqc can cu vao

pharr ph6i lqi

11. Nguyen tic va phtro·ng phap ghi
Nguyen tic va phtrO'Dg phap ghi

Cong ty duqc thong qua

h9i d6ng c6 dong hang nam.

Doanh thu
doanh thu ban bang

Doanh thu ban hang duqc ghi
khi d6ng thai thoa man 5
sau: 1. Doanh
da chuySn giao phfrn
16n rui ro va lqi ich
s6 hfru san phftm
hang hoa cho nguai mua; 2. Doanh
khong con
gifr
quan ly hang hoa nhu nguai s6 hfru hang hoa
kiSm soat hang h6a; 3. Doanh thu duqc
xac dinh tuang d6i
4. Doanh
da thu duqc 1qi ich kinh tS rir giao dich ban hang; 5. Xac dinh chi
phi lien quan dSn giao djch ban hang.

Nguyen tic va phU'
doanh tbu cung dp djch Vl,J

Nguyen tic va phtrong pbap ghi

doanh thu

doanh thu se chi duqc ghi

6 muc co

di)ng tai chinh

Doanh thu
d()ng tai chinh pharr anh doanh thu rir
lai,
ban
c6 rue, lqi
duqc chia va
d9ng tai chinh khac cua doanh
(dftu tu mua ban chU:ng khoan, thanh ly cac khoan v6n g6p
doanh thu
lien doanh, dftu tu vao cong ty lien kSt, cong ty con, dftu tu v6n khac; lai tY gia h6i doai; Lai chuySn nbuqng
v6n) ...
Doanh thu phat sinh rir
khi thoa man d6ng thai 2
tuang d6i
-

!iii duqc ghi

-

ban

- c6 rue va 1qi
v6n duqc

lai,

ban
c6 rue va lqi
duqc chia cua doanh
duqc ghi
1. Co kha nang thu duqc lqi ich rir giao dich d6; 2. Doanh thu duqc xac djnh

tren co sa thai gian va !iii su§t tht,rc tS rimg Icy.

duqc ghi

tren co s6 d6n tich phil hqp v6i hqp d6ng.

duqc chia duqc ghi
khi c6 dong duqc
lqi
tir
g6p v6n.

c6 rue

cac ben tham gia g6p

Khi khong ths thu h6i m9t khoan rna truoc do da ghi vao doanh thu thi khoan co kha nang khong thu h6i duqc
khong
thu h6i duqc do phii
toan vao chi phi phit sinh trong cy, khong ghi giam doanh thu.
12. Nguyen tic va phtrO'Dg phap ghi

chi phi tai chinh

Cdc thuye't minh nay la bq ph-Jn hr;Jp thanh cdc Bdo cdo tai chinh.

{'
N

Doanh thu cua giao dich
cung d.p dich V\1 duqc ghi
khi kSt qua cua giao dich d6 duqc xac dinh m9t each
dang tin ch. Twang hqp giao djch
cung dp djch vvlien quan dSn
kY thi doanh thu duqc ghi
trong kY theo kSt qui phftn cong
da
thinh vao ngay
Bing Can d6i kS toan cua kY d6. KSt qua cua
1. Doanh thu duqc xac djnh
giao djch cung cftp djch vv duqc xac djnh khi thOa man tfrt ca b6n (4)
tuang d6i
chh; 2. Co kha nang thu duqc lqi ich kinh tS tir giao djch

djch vv do; 3. Xac dinh duqc
phfrn cong
da hoan thanh vao ngay
bang Can d6i kS toan; 4. Xac djnh duqc chi phi pbat sinh cho giao
djch va chi phi hoan thanh giao djch cung d.p djch vv do.
NSu khong thS xac dinh duqc kSt qua hqp d6ng mQt each
thu h6i duqc cua cac chi phi da duqc ghi

.

...
0

Trang 12

.A


coNG TY co PHAN KHOANG sAN sAI GON - Quv

THUYET MINH BAO cAo TAl CHINH
Tic ngay OJ thimg 07 niim 2011

ain ngay 30 thimg 09 mim 2011

Don vi tinh: D6ng Vi?t Nam

Chi phi tai chinh bao gam: Cac khoan chi phi
khoan 16 lien quan dSn cac
d9ng dfru tu tai chinh, chi

nhuQng chtrng khoan
chi phi
phi cho vay va d,i vay v6n, chi phi gop v6n lien doanh, lien kit, 16
giao djch ban chtrng khoan .. ; D\I phong giam gia dfru tu tai chinh, khofm 16 phat sinh khi ban
16 tY gia
thanh toan cho ngueri mua va cac khoan chi phi t:'ri chinh khk
h6i doai; ChiSt
Khoan chi phi
chinh duqc ghi nh?n chi tiit cho tirng nQi dung chi phi khi thl,fc tS phat sinh trong ky va duqc
ch(rng vS cac khoan chi phi nay.
xac dinh m
•
13. Nguyen tic va phuong phap ghi
Chi phi thui thu nh?p doanh
phi thuS thu nh?p doanh

chi phi

TNDN

hanh, chi phi

TNDN hoan

duqc xac dinh g6m t6ng chi phi thuS thu nh?p doanh
16 cua m9t kY kS toan
hoan
khi xac dinh lqi nhu?n

Chi phi thuS thu nh?p doanh
tinh tren thu
chju thuS va thuS
tanh duqc ghi

hanh: la s6 thuS thu nh?p doanh
cua nam
thuS thu
doanh

tanh va chi

phai nQp
tanh theo

thu h6i duqc)
thuS TNDN

Chi phi thuS thu nMp doanh
hoan
duqc xac djnh cho cac khoan chenh
thm
ngay
bang
cua cac tai san, nq phai tra va gia tti ghi s6 cua chung cho m1,1c dich
can d6i kS toan gifra co sa tinh thuS thu
hoan
phai tra duqc ghi
cho d.t ca
bao cao tai chinh va gia tri Slr dl,lng cho IDl,lC dich thuS. ThuS thu

cac khoan chenh
thai, con tai san thuS thu
hoan
chi duqc ghi
khi chic chin c6 du lqi
tinh thus trong tuong lai
trir cac khoan chenh
thai.
Gia tri ghi s6 cua tai san thuS thu
doanh
hoan
phai duqc xem
vao ngay kSt thUc nien d9 kS
toan va phai giam gia tri ghi s6 cua tai san thuS thu
hoan
dSn muc bao dam chic chin co du lqi
toan bQ tai san thuS thu
hoan
duqc su dt,mg. Cac tai san
tfnh thuS cho phep lqi ich cua mQt phfrn
doanh
hoan
chua ghi
tm&c day duqc xem xet
vao ngay kSt thuc nien d9 kS toan
thuS thu
khi chic chin c6 du lqi
tinh thuS
c6
su d1,1ng cac tai san thuS thu

hoan
va duqc ghi
chua ghi
nay.
ThuS thu
hoan
duqc ghi
vao bao cao kSt qua hoqt d9ng kinh doanh
trir tmang hqp thuS thu
phat sinh lien quan dSn mQt khoan IDl,lC duqc ghi
vao v6n chit sa hfru, trong tmang hqp nay, thuS thu
hoan
cling duqc ghi
tf\Ic tiSp vao v6n chit sa hfru.
Doanh
chi bu trlr cac tai san thuS thu
hoan
va thuS thu
hoan
quysn hqp phap auqc bli trir giua tai san thus thu
hanh v&i thus thu
san thus thu
hoan
va thus thu
hoan
phiii tra lien quan t&i thus thu
ly bai cling mMnh phai tra va tai san thus thu
hanh tren co sa thu

phai tra khi doanh
co
tanh phai n9p va cac tai
doanh
duqc quan
d\! djnh thanh toan thuS thu

Cac khoan thuS phai n9p ngan sach nha nu&c se duqc quySt toan C\1
v&i co quan thuS. Chenh
gifra s6
thus phai n9p theo s6 sach va s6
tra quySt toan se auqc diSu chinh khi co quySt toan chinh thlrc v&i co
quan thuS.
V. THONG TIN BO SUNG CHO CAC KHOAN Ml}C TRINH BAY TRONG BANG CAN DOl
1.

va cac khoiin ttrong ttrong

TiSn
VND
TiSn gfri ngan hang
Cdc thuye't minh nay Ia bq phqn hqp thanh cdc Baa cdo tiii chfnh.

30/09/201.1

KE TOAN
01107/201]

4,264,444,050

22,884,182,711

714,528,653

100,480,249

714,528,653

100,480,249

3,549,9 15,397

22,783,702,462

Trang 13


CONG TY CO PHAN KHOANG SAN SAl GON - Q UY NUON

THUYET MINH BAO cAo TAl CHiNH
Tit ngay OJ thang 07 niim 201 1 adn ngay 30 thang 09 niim 2011

Don vi tinh: EJ6ng Vi?t Nam

g(ri ngan hang VNfl

1,947,093,399

6,586,644,003

glri ngan hang

I ,602,821,998

16,197,058,459

Clic khoan ttrong duong

52,657,596,000

20,000,000,000

kY
'
gtii co kY

9,1 57,596,000

20,000,000,000

gU'i co

du6i 3 thang VNB
du6i 3 thang

C()ng

43,500,000,000
56,922,040,050

2. Cac khoan

tu tai chinh ng:in

Biu tu ngin

khac

30/09/2011

42,884,182,711
01/07/2011

40,292,857,8 13

39,292,857,813

40,292,857,813

39,292,857,813

40,292,857,813

39,292,857,813

gzn co kj; hgn tren 3 thang
Cho vay

t6 chzrc kinh ti

(*)

Dl! phong giam gia d§u tu ngin
Cqng

(*) Khoan cho C6ng ty CP Xay Dl!llg Sai Gon vay theo cac hqp d6ng cho vay sau:
cho vay 1a 25.778.780.000 VND, tha i
- Hqp d6ng cho vay s6 02/2010/TMV-CTY ngay 29/ 10/2010, s6
vay 12 thang, lai
15%/nam, m1,1c dich vay Ia B6 sung v6n luu d9ng dl! an K.hu dan cu Cat Lai
Tp.HCM.

2

- Hqp d6ng cho vay s6 03/2010/TMV-CTY ngay 8/ 12/2010, s6
cho vay la 16.000.000.000 VNB , tha i
vay 12 thang, lai
15%/nam, ID\JC dich vay 1a B6 sung v6n luu d9ng dl! an Khu dan cu Cat Lai
Tp.HCM.

2

30/09/2011

01107/2011

Phai thu khach hang trong nu6c

50,643,514,310

5 1,559,013,307

Pbai thu khach hang nu6c ngoai

5 '792, 182,290

17,620,637' 140

56,435,696,600

69,179,650,447

Khach hang trong nu6c

71 ,312,996,987

77,044, 151 ,96 1

Khach himg nu6c ngoai

I 5,899,520,000

19,002,678,963

Cqng

87,212,516,987

96,046,830,924

Phai thu khac

40,962,599,372

9,006,184,035

Cqng

40,962,599,372

9,006,184,035

184,610,812,959

174,232,665,406

184,610,812,959

174,232,665,406

3. Cac khoan phai tbu ng:in
3.1 Phai thu khach hang

C()ng
3.2 Tra tru6c cho ngum ban

3.3 Cac khoan phai thu

khac

Tang c()ng
Dt,r phi>ng phiti thu kho doi (-)
Ghi trt thuAn cac khoan phai thu

Cdc thuylt minh m1y Iii bf) ph{jn hqp thiinh cdc Bdo cdo uli chfnh.

Trang 14


CONG TY

co PHAN KHOANG SAN SAl GON - QUY N:tfON

THVYET MINH BAO cAo TAl CHINH
Tit ngay 01thang 07 niim 2011 din ngay 30 thang 09 niim 2011

£Jon vt tinh: £J6ng Vi?t Nam

30/09/201 1

4. Hang tBn kho
Nguyen
Cong c1,1, d1,1ng c1,1
Chi phi SX, KD da dang

'
Hang hoa
Ci)ng gia g6c bang tBn kho

01107/2011

59,238,519,183

35,850,002,333

227,249,674

206,103,995

14,225,057,048

8,648,084,163

24,251,279,126

18,980,301 ,439

5,301,604

5,301,604

97,947,406,635

63,689,793,534

97,947,406,635

63,689,793,534

( -) Dv phong giam gia hang t6n kho

Ci)ng gia tri thu§n bang tBn kho
- Gia tri ghi s6 cua hang t6n kho dung

th€

d.m c6 dam bao cac khoan nq phai tra: 0 VND

dl! phong giam gia hang t6n kho trong nam: 0 VND

- Gia tri hoan
- Cac tru5. Tai san

SIJ

phai trich them

hoan

dl! phong giam gia hang t6n kho: khong phat sinh.
30/09/2011

hl].n kh:ic

01 /07/2011

5.1 Chi phi tn'l tru&c

s6

nam

Phat sinh trong nam
chi phi

1,993,441,992

1,363,591,487

20,839,100,460

1,63 1,634,056

19,855,326,120

1,001 ,783,551

2,977,216,332

1,993,441,992

14,696,233,884

10,954,772,988

khac
s6 cu6i nam
5.2

gia tri gia tang duqc

trir

gia tri gia tang cua hang hoa dich V\1
gia trj gia tang cua TSCD

4 ,998,938, 779

Ci)ng
5.3

19,695,172,663

10,954,772,988

778,965 ,238

1,3 59,643,179

Ky quy, ky cuqc

21 ,775,683 ,577

6,190,145,913

Con
. "'a

22,554,648,815

7,549,789,092

TAng cc}ng

45,227,037,810

20,498,004,072

vi\ cac khoan phai thu Nha nu&c

Ci)ng
5.4 Tai san

khac
tmg cho nhan vien

6. Tai san c6 dfnh hfru hinh: Xem

rninh

trang 23

7. Tai san c6 dfnh vo hinh
Cdc thuye't minh nay la bq phgn hr;p thanh cdc Bdo cdo tai chinh.

Trang 15


c6NG TY co PHAN KHOANG sAN SAI GON - QUY NHON

THUYET MINH BAo cAo TAI cHiNH
Tif ngay OJ thfmg 07 nam 2011 ain ngay 30 thCmg 09 nam 201 I

str d1;1ng ·
dftt

Don vi tinh: DJng Vi?t Nam

may
tinh

hang

Nhan

hOa

Tbng

Nguyen ghi

s6 dtr diu ky

106, 128,800

106,128,800

106, ! 28,800

106,128,800

76,533,406

76,533,406

12,0 16, 101

12,016,101

88,549,507

88,549,507

lvfua trong kJ-"

Tc;zo ra

tu nlji blj DJV

Tang do lu;;p nhdt KD
Tang kluic
Thanh (\:. nhuvng ban
Giitm khac

s6 du cudi kY
Gh'i tr} hao mon lfiy

s6dudiu kY
K h!tu hao trong kj;

s6 du cu6i ky
Ghi trj con

s6 du diu ky
s6 du cu6i k)r

29,595,394

29,595,394
17,579,293

8. Chi phi xay dl!ng CO' ban dO' dang

t;.

17,579,293
01107/2011

30/09/2011

Chi phi xay d1J11g ca b<'m d6 dang cho cac diJ an:
Nha may sfm

5,074,961 ,101

41 ,826,493,506

xi Titan

bi khai thac titan My Thanh

5,570,415,737

bi khai thac titan KCN Nhon H9i
Cvm cong

chS biSn sau Titan

Phil My

Chi phi xay d1J11g CO' ban d6 dang dt,r an khcic
Cona

. "'

366,551 ,691

3,530, 188,055

1, 122,618,636

1,1 22,618,636

28.300,000

228,882,692

43,343,963,833

15,527,066,221

9. Oic khoiin diu ttr tai chinh dai
01/07/2011

30/09/2011

SfiluO'Da
. "'

Diu tu dai

kh:ic

Cong ty CP DTPT Nha
may
Sai Gon - Binh
Cong ty CP K.hoang s{m
Sai Gon - Ninh

Gia tr!

sa lm;rng

Gia tr!

16,130,000

736,300,000,000

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

630,000

6,300,000,000

Cong ty CP Xay D\fng Sai
Gon (1 )
Cdc thuyet minh nay la bt? phtJ.n hr;p thanh cdc Bdo cdo ta i chinh.

220,000,000,000

220,000,000,000

Trang 16

THVYET MINH BAo cAo TAI cHiNH
Tit ngay OJ thimg 07 ntim 2011 ain ngay 30 thimg 09 niim 2011
Cong ty CP Du Lich Sai
Gon - Ham Tan (2)
Cona

200,000,000,000

200,000,000,000
16,130,000

. "'

Don vi tinh: D6ng Vi¢t Nam

736,300,000,000

16,130,000

736,300,000,000

hqp tac v6i Cong ty CP Xay Dvng SaiGon theo hqp d6ng lien
hqp tac diu tu s6 02/SQC(1) Cong ty kY
HB-10 ngay 23/ 10/ 2010, t6ng v6n gop ban dftu dv
Ia 400 t)' d6ng trong do Cong ty CP Khoang san SaiGon·
Quy Nhon Ia 220 t)' d6ng. M\lC dich gop v6n dflu tu vao cac d\r an
dflu tu, xay dt,rng va kinh doanh
dQng
san, khu do thi, khu nghi duang
Tp.HCM.

(2) Cong ty kY
hqp tac v6i Cong ty CP Du Lich Sai Gon - Ham Tan theo hqp d6ng lien
hqp tac dflu tu s6
01/SQC-HD- 10 ngay 23/ 10/2010, t6ng v6n gop ban dflu dv
400 t)' d6ng trong do Cong ty CP Khoang san
Sai Gon - Quy Nhon la 200 t)' d6ng. Ml,lc dich gop vdn dflu tu vao cac dv an kinh doanh
dQng san, khu do thi,
khu nghi duang
Binh
10. Tai san dai

kbac

30/09/2011

01107/2011

Chi phi trii tnro·c dai
s6 dflu kY
Phat sinh trong

IcY

Trir:

chi phi trong k)r

Trir:

giam khac

s6 cu6i kY

11. Nq11.1 Vay

va DQ'

Vay ngiln

14,847,711,596

14,886,832,692

7,336,970,973

2,466, 182,86 1

2,246,497,664

2,505,303 ,957

19,938,184,905

14,847,711,596

30/09/2011

01/07/2011

hl].D

USD

6,78 1,88?.000

140,8 12,584,875

73,346,150,7 10

Ngan hang TMCP Quan D{)i

1,023,270.000

21,229,776,260

5,697,176,000

Ngan hiing BID V- CN Binh Dinh

4,762, 110. 000

98,893,244,225

65,953,839,710
1,695,135,000

Ngan hang TMCP Nam Vi¢t
996,509.000

20,689,564,390

6, 781,889.000

140,812,584,875

73,346,150,710

Phai tra ngm)i ban trong nu6c

7,873,292,106

8,240,814,855

Phai tra nguoi ban nu6c ngoai

23,826,208,318

16,649,642

Ci}ng

31,699,500,424

8,257,464,497

Ngan hiing Vietcombank - CN Binh Dinh
Nq dai

tra

Con a

. "'

11.2 Phiii tr:i ngtrOi ban

11.3 NgtrOi mua trii

tmo·c

Khach hang trong nuac

9,207,209,570

Khach hang nu6c ngoai

2,362, 118,626

233,844,621

11,569,3 28, I 96

233,844,621

Ci}ng

Ctic thuyet minh nay Ia bi) ph(in hlfp thanh ctic Btio ctio tai chinh.

Trang 17

CONGTYCOPHANKHOANGSANSAIGON - QUYNHON

THUYET MINH BAO cAo TAl CHINH
Tit: ngay OJ thcing 07 niim 2011 ain ngay 30 thimg 09 mim 2011
11:4

Don

vi tinh: Dbng

Nam

va cac khoan phiii DQP Nhil mr&c
gia tri gia tang hang

I ,070,016,000

thu

3,711 ,952,082

2,908,741 ,693

1,084,713,066

2,634,922,133

58,146,890

43,305,192

doanh

ca nhan

thu
Phi,

phi, cac khoim phai n()p khac

CQng

493,11.2,004

88,479,600

186,784,850

33,515,000

6,604,724,892

5,708,963,618

654,568,909

495,123,566

495,123,567

233,475,874

1,149,692,476

728,599,440

11.5 Phiii tni ngtrOi lao dQng
TiSn luang c6ng nban vien

CQng
11.6 Chi phi pbai tni

Chi phi

san

Chi phi khac

CQng
11.7 C:ic khoan phai tra, ph:ii nQp nglin

khac
1,948,000

Kinh phi c6ng doan

IcY qu)l, IcY cuqc

128,037,753

128,037,753

Cac khoan phai tra, phai n()p khac

7,764,402,797

15,967,695,097

CQng

7,892,440,550

16,097,680,850

Quy khen thu&ng
Quy phuc lqi

226,162,500

226,162,500

39,759,100

159,304,100

CQng

265,921,600

385,466,600

199,994,193,013

104,758,170,336

h<;1n

11.8 Quy khen thmmg phuc lgi

TAng CQng
12. Vay va ng dai

30/09/201 1

011071201 1

Yay dai h<;1n
Yay dai h<;1n VNB

17,684,392,803

17,684,392,803

Ng fm himg TMCP Nam Vi¢t

17, 684,392,803

17, 684,392,803

1,541,288.000

31 ,789,997,590

21 ,781 ,845,400

BID V-CN Binh D[nh

906,600.000

18, 623,056,000

18,623,056,000

VCB-Binh Djnh

634,688.000

13, 166,941,590

3)58,789, 400

49,474,390,393

39,466,238,203

30/09/201]

01/0712011

Yay dai h<;in USD

Co.no
"'

13.

van chii sO' hfru
a. Chi

vAn

ttr ciia chii so· hfru

V 6n gop cua Nha nu&c
Cdc thuyet minh nay la bq ph{in h!Jp thanh cdc Baa cdo tai ch fn h.

Tra ng 18


CONG TY CO PHAN KHOANG sAN SAl CON - QUY NOON

THUYET MINH BAO cAo TAl CHINH
Tit ngay OJ thimg 07 niim 2011

Dan vt tinh: D6ng Vi¢t Nam

ngay 30 thang 09 niim 2011

v 6n g6p cua cac nha

tu

khac

I ,000,000,000,000

I ,000,000,000,000

1,000,000,000,000

1,000,000,000,000

c6 phiSu quy
Ci}ng
b. Bimg dfii

di}ng cua

c. Cac giao djch
V 6n

tu

chu sO' hii·u: Xem ThuySt minh t:;ti trang 24

voi cac CSH va pban.

c& tfrc, lqi

cua eM sa hfru

V6n g6p

nam

1,000,000,000,000

1,000,000,000,000

I ,000,000,000,000

1,000,000,000,000

s6 luqng c6 phiSu dang kY phat hanh

120,000,000

120,000,000

s6 luqng c6 phiSu da duqc phat hanh va gop v6n

100,000,000

I 00,000,000

100,000,000

100,000,000

100,000,000

100,000,000

100,000,000

100,000,000

v6n g6p tang trong nam
v 6n g6p giam trong nam
v6n g6p cu6i nam
c6 nrc, lqi

da chia

d. cA

c6 phiSu thucrng

t;.

c6 phiSu uu dai
s6 luqng c6 phiSu duqc mua 1<_1i
c6 phiSu thucrng
c6 phiSu uu dai
s6 luqng c6 phiSu dang luu Mnh
c6 phiSu thucrng
c6 phiSu uu dai
gia c6 phiSu dang luu hanh: 10.000 VND/c6 phiSu
VI. THONG TIN" BO SUNG CHO cAc KHOAN Ml)C TRINH BAY TRONG BAO cAo KET QUA IIDKD
1. Doanh thu ban himg va cung dp djch

Vl,l

Doanh thu ban hang h6a
Doanh thu cung dp d(ch V\1

Quy Illi2011

III/2010

88,553,257, 150

20,281,517,980

1,034,993,400

9,436,799, 102

Doanh thu xay dt,rng, san lfrp mi).t

7,399,491,808

Doanh thu khac

3,000,000,000

1,702,712,260

TAng doanh thu

92,588,250,550

38,820,521,150

Cac khofm giam tru doanh thu

6,703,353 ,869

2,304,334, 140

6,703,353,869

2,304,334, 140

85,884,896,681

36,516,187,010

xudt khdu
Hang ban bt tni lgi

Doanh thu thufrn
Cac thuye't minh nay la b{)

ht;Jp thanh cac Bao cao tai chinh.

Trang 19


CONG TY CO PHAN KHOANG SAN SAl GON- QUY NHON

THVYET MINH nAo cAo TAI cHiNH
Tir ngay OJ thimg 07 nam 2011 adn ngay 30 thimg 09 nam 2011

D011 vf tinh: D6ng Vi¢t Nam

2. Ghi vbn himg ban
Gia v6n )l<'mg h6a da ban
Gia v6n cung dp dich

V1,l

45, 140,361 ,921

15,862,536,594

1,114,546,930

4,180,471,105
7,057,320,000

Gia v6n xay dl,ffig, san lftp
3,163,636,364

2,492,514,663

49,418,545,215

29,592,842,362

2,551,472,866

1,133,577,312

412,949,457

1,668,735

Lai ban

185,238,902

144,034,200

CQng

3,149,661,225

1,2 79,280,247

2,490,772,792

2,131,130,2 17

143,259,920

69,481,560

2,6-34,032,712

2,200,611,777

Gia v6nkhac

CQng
3. Doanh thu ho:].t dQng tai chinh
Uii

gtri,

cho vay

Lai chenh

ty gia di.i thtJc

4. Chi phi tai chinh
Li.ii

vay

tY gia da thtJc

L6 chenh

CQng
5. Thu
Thu

khac

nr ban tai san c6 dinh

1,436,363,636
1,6 10,250,000

Thu nh?p ban
Thu nh?p khac

Con
. a"'

9,900,000

622,700

3,056,513,636

622,700

6. Chi phi khac
Gia tri tai san c6 dinh di.i ban

1,393,343,943

Gia tri tai san do dang di.i ban
Chi phi khac
1,393,343,943

CQng

7. Chi phi

1. Tang IQi

thu

doanh

hanh
32,445,569,706

toan tm&c

- L(Ji nhuqn au:(Jc miin thud- Di! cin: Nhiz may scm xudt Xi (Phfin
b6 theo doanh thu)
- L(Ji nhuqn cac hoqt a9ng khclc

2. Cac khoan
chinh tang, giam IQ'i
d!nh thu
ch!u
thu
doanh
- Cac khoim aiJu chinh tang

Cdc thuylt minh nay Ia bq phqn hqp thanh cdc Bdo cdo tai chinh.

toan

xac

3,112,061,695

29,404,720,520

3, 040,849,186

5,906,426,108

109,214,246

109,017,270

109,214;246

109,017,270

Trang 20


CONG TY CO PHAN KHOANG sAN SAl GON - QUY NHON

THUYET MINH BAo cAo TAI cHiNH
Tic ngay OJ thimg 07 nam 2011 ain ngay 30 thizng 09 nam 2011
- Cizc khoim
3. Thu
4.

chinh giam

chiu
sufrt

nam

thu

5. Ch.i phi

7. Tling chi phi
8. Chi phi

thu

doanh

doanh

ru cac khoan chenh
Cqng chi phi

805,269,741

7,351,180,130

nam

805,269,741

787,515,858

hilnh

hoan

TNDN hoan h;ti phat sinh

- Chi phi

25%

8,138,695,988

hanh

cua D\I an Nha may. san xufrt Xi

thu

3,221,078,965

25%

hanh

thu nMp doanh

TNDN duqc

32,554,783,952

himh ( 1+2)

doanh

'

6.

Don vf tinh: D6ng Vi¢t Nam

15,694,531

t?m thai phai chju

thu

doanh

hoan

15,694,531

9. Lai cO' ban tren eli
to:in sau

LQi
Cac khoan

thu

chinh tang

- Cac khoan

chlnh tang

- Cizc khoim

chinh giam

LQi
hii·u eli

c6

doanh

31,658,053,848

2,306,791,954

31,658,053,848

2,306, 791,954

100,000,000

100,000,000

316.581

23.068

giam

pban bli cho eli dong sir
phi> thong.
c6 dong dang luu hanh binh quan trong

ky

Lai co· biin tren eli

VII. THONG TIN BO SUNG CHO cA.c KHOAN Ml}C TRiNH BAY TRONG BA.O cA.o LUll CHUYEN
Cac khoan giao d!ch khong bftng
anh hl¥<)·ng
doanh
nim gifr nhll'ng khong dU'Q'C sfr
a) Mua tai san
sinh

each

cac khoan

DQ'

bao cao hru

lien quan trl,IC

va de khoan

do

thong qua cho thue tai chinh: khong phat

b) Mua va thanh ly cong ty con ho?c dm1 vi kinh doanh khac trong k:>bao cao: khong phat sinh
c) Trinh bay gia tri va ly do cua cac khoan
duqc Stf d\mg do CO Sl,I h?D
cua phap
phat sinh

va tu011g du011g
16n do doanh
CaC rang bu(>c khac rna doanh

Cdc rhuytt minh nay Ia b6 ph{in hf/p thiinh cdc Bdo ctio tiii chfn h.

gifr nhung khong
phai thl,IC

Trang 2 1


c6NG TY co PHAN KHOAN G SAN sAl GON - QUY !\liON

THVYET MINH BAO CAO TAl CHiNH
Tit ngay OJ thdng 07 niim 2011 din ngay 30 thimg 09 niim 2011

Don vj tinh: EJbng

Nam

VIII. NHirN G THONG TIN KHAC
1. Giao djch vOi

ben lien quan

Ben lien quan

Tinh chi t
giao djch

M6i quan

Phat sinh trong

ki'

s6 d u cu6i ky

Phai thu
Cong ty CP Xay

Dl,lllg SaiGon

c6 dong

nhtrQTig nha xucmg
cho thue
KC:--.1
Nhon H9i va kbac
Cong ty cho vay,

tien
Phai tra lai vay cho
cong ty

5,587.472,660

1.000,000,000

40.292,857,8!3

1,834,274,337

4.355,566,047

Gop v6n hqp tac
diu ru
3. ThOng tin

hol;lt di)ng lien

C6ng ty

220.000,000.000

tv.c ho<;1t di)ng trong ruong lai

toan tnrO'Dg

Tdn

Cdc thuy!t minh nay la b(j pht]n hqp thll:nh cdc Bdo cao cai chinh.

Trang 22


CONG TY CO PHAN KHOANG SAN sAl GON- QUY NHON

THUYET MINH BAO cAo TAl CHINH
TU: ngay OJ thong 07 nam 2011 den ngay 30 thong 09 nr1m 2011

Do'n vi tinh: D6ng Vi?t Nom

8. Tai san c6 uinh hu:u hinh

Khoan myc

May moe
hi

Nha cu·a,
tn!c

PllU'o'ng
hli

hi d\m g q t
quiln ly

Tai san TSCD
khac

TBng CQng

Nguyen gi<1

sa du· ali It lMua trong kY
DT XDCB h.thanh
Thanh ly, nhuc;mg ban

s6 d u· cu&i l
85,301,094,245

-

136,351,945,376
-

3,135,628,045

409,269,960

794,622,000

17,345,454

2,273,401,850

-

227,471,339,476
,

811,967,454

19,235,942,502

8,077, 110,309

-

-

27,642,458,084

8,146,052,528

393,750,000

-

-

8,539,802,528

85,63 0,499,518

147,441,835,350

11,613,610,354

426,615,414

2,273,401,850

247,385,962,486

7,772,775,919

27,174,317,377

1,391,905,390

306,488,575

366,642,976

37,012,130,237

1,474,375,541

5,487, 080,294

424, 727,816

27,307,425

59,062,887

7,472,553,963

329,405,273

-

Gia tri hao mon li'iy

s6 d U' afi u ky
Khdu hao trong kY

I

I

Tang khac
Chuydn sang BDS
Thanh ly, nhu(Jng ban

.
-

-

6,916,771,086

229,687,500

9,247,151,460

2 5, 7 44,626,585

1,586,945,706

333,796,000

425,705,863

37,338,225,614

77,528,3 18,326

109,177,627,999

I ,743,722,655

102,78 1,385

J ,906,758,874

190,459,209,239

76,383,348,058

121 ,697,208,765

10,026,664,648

92,8 19,414

1,847,695,987

210,047,736,872

-

7,146,458,586

Giam khac

s6 du· cu6i ky
Gh1 tri con
'?

s6 du kY
sa du cu6i ky

Cdc thuye't minh nay La bt) phqn h{Jp thdnh cdc Bdo cdo uli chfnh

--=--

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