Báo cáo tài chính năm 2010 (đã kiểm toán) - Công ty Cổ phần Xây lắp Dầu khí Miền Trung

CONG TY Co PHAN XAY LAP DAU Kill MIEN TRUNG

BAO CAO TAX CHINH
DA. MAX MEM TOAN
Cho nam tai chinh ket thac
ngay 31 titling 12 nam 2010


CONG TY CO PHAN XAY LAP DAU Kill MIEN TRUNG
Tba nha EVN Land Central, 78A Duy Tan, qu4n Hai Chau
Thanh plt Da Nang, CHXHCN V ie't Nam

MVC LVC
NOI DUNG

TRANG

BAO CAO CUA BAN TONG GL\M DOC

1

BAO CAO KIEM TOAN

2

BANG CAN DOI KE TOAN

3 4
-

BAO CAO KET QUA HOAT BONG KINH DOAN1-1

5

BAO CAO LUU CHUAN TIEN TT

6

THUYET MINH BAO CAO TAI CHINH

7 20
-


CONIC TY CO PHAN XAY LAP DAU Kill MIEN TRUNG
Tea nha EVN Land Central, 78A Etiy Tan, quan Hai Chau

Thanh ph6 Da 'sang, CHXHCN Viet Nam

B k0 CAO CUA BAN TONG CLAM DOC
Ban TOng Clam doc Cong ty Co plian XAy lip Diu khi Mien Trung (sau day pi tat la "Con; ty") de trinh bao cao
nay ding veri bao cao tai chinh ctia C6ng ty cho nam tai chinh ket thOc ngay 31 thong 12 nam 2010.
HOI BONG QUAN TRI VA BAN TONG GIAM DOC
Cac thanh vien cua HOt citing Quan tri va Ban Tong Giam d6c COng ty da dieu hanh Cong ty trong nam va den ngay
lap bao cao nay Om:

HOi done Quin tri
Ong Iran Xuan MO
Ong BOi C6ng Toanh
Ong Biti Tien Thanh
Ong Nguyen Tien Hung

Ong NO Gian4 Nam
Ba Phan Thi Hang Ducrng

Cher tich
Uy vien
Uy vien
Uy vial (BO nhiem ngay 01 thong 01 nam 2010)
Uy vien (B6 nhiem ngay 01 thing 01 nam 2010)
Trq ly

Ban Tong Guam cleic
Ong BOi Cong Toanh
Ong Ng6 Giang Nam
Ong Vtrong Minh Son
Ong Nguyen Dinh Phtrac
Ong Vtrong Duy TO

Tong Giam d6c
PhO Tong Giam clec (B6 nhiem ngay 01 thing 01 nam 2010 va mien nhi0i
ngay 10 thong 12 nam 2010)
PIO T6ng Giant cl6c
Ph6 TOng Clam (Ric (B6 nhiem nay 21 thong 8 nam 2010)
Pho Tong Giant d8c (B6 nhi0i ngay 21 than 8 nam 2010)

TRACH NHItM CUA BAN TONG GIAM DOC
Ban TOng Giam dOc Cong ty co tr,ich nhiem lap bao cao tai chinh hang nam phan . anh . m8t cach trung thuc va hqp
lY tinh hlnh tai chinh cling nhu lc& qua hoot dOng kinh doanh va firth hinhltru chuyen tien to cua COng ty trong nam.
Trong viec lap cac bao cao tai chin nay, Ban Tong Giam doc duqc yeu ciuphai:
•
•

•
•
•

Lua than cac chinh sach ke Loan thich hap va ap dung cac chinh sach do m*t cach nhat quan;
Dua ra cac xet doan va trac tin mOt cach hap ly va than trang;
Neu ro cac nguyen tic ke roan thich hap co cluqc tuan this hay kitting, co nhQng ap dung sai loch trang yeti can
duct Ong b6 va giai thich trong bao cao tat chinh hay khOng;
Lap bao cao tai chinh tren co :• hoot dOng lien ttic nit trutrng hap khong the cho ring Cong ty se tiep tic hog
Ong kinh doanh; va
Thiet ke va thuc hien he th6ng kiem soar n6i 138 mOt cach hint hieu cho muc dick lap va trinh bay bao cao tai
chinh hap ly nhim han the riti ro va gian tan.

Ban Tong Giam doc Cong ty chiu trach nhiem dam bao rang se. ke wan duqc ghi chdp milt cach phis hqp de phan
anh mot cach hqp ly tinh hinh tai chinh cua Cong ty 0 ba
61 diem nao va dam bao rang bao cao tai chinh tuan
thd cac Chuan muc Ice roan Viet Nam, He thong ke
Viet Nam tea cac quy dinh hien hanh co lien quan tai Viet
Nam. Ban Tong Giam doe ding c liu mach nhi" dam bao an toan cho tai sin cua °Ong ty va thuc hien cac bien
Oar: thich hap de ngan chart va ph it hien c; anh vi gian lan va sai pham khac.
Ban T6ng Giam d6c xic nhan ring C g ty da man chit cac yeu ciu neu men trong viec tap bao cao tai chinh.

TOng Giam dOc
Ngay 16 thong 3 nam 2011

1


Deloitte

Cong ty TNHH Deloitte Viet Nam
Tang 12A. Tba °ha Vinaconex
34 Lang Ha. Quan DOng Da,
Ha N0i, Viet Nam
Tel

+84 (0)4 6288 3568

Fax +84 (0)4 6288 5678

wwwdeloitte comfvn

Sc:

/Deloitte-AUDHN-RE

BAO CAO KIEM TOAN
Kirsh

c6 tieing
HO clang Quin ttiva Ban Tang Clam dac
Cong ty Ca phtm My lap DAu khi Mien Trung

Chang toi da kiem toan bang can elt.i ke toan toi ngay 31 thang 12 nam 2010 ding veri bao cao kdt qua hoot dOng
kinh doanh, bdo cao Itru chuyen tien to cho nam tai chinh ket thilc cung ngay va thuyet minh bdo cao tai chinh kern
ty"), tir
tat la
theo (goi chung la "bao cao tai chinh") cua Cong ty Co phin Xay lip Dau khf Mien Trung
chinh kern theo kh6ng nham phan anh tinh hinh tai chinh, ket qua hoat dOng
trang 3 den trang 20. Cac bao CAD

kinh doanh va firth hinh Itru chuyen tien to theo cac nguyen tic va thong 14 kd toan duqc chap nhan chung tai cac
nuerc khfic ngoai Viet Nam.

Trach nhiem cua Ban Tang Giam 16c Ira Kiem toan vien
Nhu da trinh bay trong Bao car) cua Ban Tong Giam dac toi trang 1, Ban Tang Giam dac Ong ty co trach nhiem
lap cac bao cao tai chinh. Trach nhii m cua chUng toi la dua ray kien ye cac bao cao tai chinh nay Oa tren kdt qua
cua cuen kiem toan.

Ca so gua y kien
Chung toi da thuc hien kiem toan th.to cac Chun muc kiem toan Viet Nam. Cac Chub muc nay yeu cau chUng toi
phai lap kd hoach va tturc hien Ong viec kiem toan dd dat duqc so dam bao hqp ly rang cac bao cao tai chinh khong
co cac sai sot acing yeti. Cong viec kiem toan bao gam viec kiem tra, tren co so chon m$u, cac .bing chUng xac
minh cho cac s6 lieu va cac thong ti 1 trinh bay tren bao cao tai chinh. Chung toi cung (tang theri tien hanh danh gia
cac nguyen tac ke toan duqc Ap dong va nhOng Ink tinh quan trong dm Ban Tang Giam dOc, Ong nhu cach trinh
bay tong quilt cua cac bdo cao tai ch . nh. Chting tai tin tuerng rang clang viec kiem toan da cung cap nha.ng ca hop
IY cho y kien cua chung toi.

V kiin
Theo Y kien cua chung UM, bao cao tai chinh kern theo da phan anh trung thuc va hop iy, tren cac khia canh tong
yeu, tinh hinh tai chinh cult C6ng ty tai ngay 31 trang 12 nam 2010 Ong nhu ket qua hoot dOns kinh doanh va tinh
hinh luu chuyen lien to cho nam tai chinh ket tit& cung ngay, phir hqp yeti cac Chuan muc ke toan Viet Nam, He
thong ke wen Viet Nam va cac quy Binh hien hanh co lien quan tai Viet Nam.

nlxb ng
PIM Tong Clam din
Chang chi Kiem toan vien so D.003 , )/KTV
Thay

Ntayin Quang Trun g
Kiem twin vial)

Chung chi Klein toan vien

so 0733/KTV

va dql din cho

LONG TY TNHH DELOITTE VI CT NAM

Ngdy 16 thcing 3 nam 2011
Ha Npi, CHXHCN 61101 Nam

Kicm toan.Ttr van Thu'e.•ll•

Itianh vier,

vat Tai chinh.Ttr vat Giiii phap.

Deloitte Touche Tohmatsu Limited


CONG TY CO PHAN XAY LAP DAU KHI MIEN TRU NG
Toa nha EVN Land Central. 78A Duy Tan, quan Ilai Chau

Ban cao tai chinh
Cho 'tam tai chinh kat auk ngay 31/12/2010

Thanh ph,5 Da Kim!. CI-IXFICN viet Nam

BANG CAN DOI ICE TOAN
Tai ngay 31 thing 12 nam 2010

MAU SO B 01-DN

Dan vi: VND

TAI SAN

Ma Thuyet
minh
so

31/12/2010

31/12/2009

314.323.340.003

134.012.151.868

29.502.757.550
3.502.757.550
26.000.000.000

10.676.342.639
10.676.342.639
-

TAI SAN NGAN HAN
(100=110+130+140+150)
Tien Va cac khoan twang dao -ng tien
Tian

Cac khoan tuong duang tiin

100

130
131
132
134

161.117.314.648
62.552.398.062
19.314.890.899
72.941.167.770

68.012.391.282
63.720.168.053
2.976.745.784
-

4.
5.

Cie khoin phai thu itgart Iran
Phai thu khach hang
Tra tru6c cho nguai ban
Phai thu then tien di5 ke ho o ch hop thing )(ay
dtmg
Cac khoan phai thu khac
Du phong cac khoan phai ihu ngan han khO doi

135
139

6.777.846.900
(468.988.983)

1.315.477.445
-

III-

Hang ton kho

1

Hang ton kho

140
141

103.932.684.480
103.932.684.480

50.528.990.583
50.528.990.583

IV1.
2.
3.

Tai san ngrin Iran khaic
Chi phi tra truac ngin hart
Thue GTGT duce khau tri
Tai san ngin han khac

150

19.770.583.325

4.794.427.364

151
152
158

4.347.811.855
4.293.889.785
11.128.881.685

4.794.427.364

B-

TAI SAN DAI HAN
(200 = 220+250+260)
Till san co dinh

200

313.771.670.178

52.810.120.895

Tai san c6 dinh him hinh

221

A1.
2.
II1.
2.
3.

1.

- Nguyen gici
- Glair, hao mon lup Ice

Tai san c6 dinh vo hinh

2.

- Nguyen gia
- Gici fri hao mon lu)7 Ice

Chi phi xay dung cc; ban d:T dang

3.

Bat Ong san dau tu•

Nguyen gia
- Gici tri hao man !icy lce

II-

-

110
III
112

223

-

83.201.224.966

40.999.665.490

61.323.559.924

40.799.112.699

89.420.845.207
(28.097.285.283)

60.882.795.764
(20.083.683.065)

227

21.936.667

3.603.600

228
229

38.000.000
(16.063.333)

13.000.000

230

8

21.855.728.375

(9.396.400)
196.949.191

240
241
242

9

180.605.388.750
181.013.000.000

(407.611.250)

-

34.100.000.000
22.800.000.000
11.300.000.000

-

15.865.056.462

11.810.455.405

15.865.056.462

11.810.455.405

628.095.010.181

186.822.272.763

250
252
258

IV1.

Tai sari dai han khac
Chi phi tra truac dai han

260
261

TONG CS NG TAI SAN 270 :-: 100 + 200)

7

2 22

Cac khoin dAu ttr tai chi th dai han
Dau to vao cOng ty lien ke:
Dau to dai han khac

-

6

220

1.
2.

III

5

270

10

11

12

Ccic thuye't minh tic trang 7 cl"?.? tiang 20 la mat bd phan hop thanh cita btio cao tai chinh

3


CONG TY CO PHAN XAY LAP DAU Kill MIEN TRUNG
TOa nha EVN Land Central, 78A Duy Tan, qu4n Hai Chau
Thanh ph6 Da King, CHXHCN ViOt Nam

Rao cao tai chinh
Cho nAm tai chinh ke't thtic ngay 31/12/2010

BANG CAN DOI KE TOAN (Ti6p theo)
Tai ngay 31 thong 12 ncim 2010
MAU SO B 01-DN
Dan vi: VND
10:1

NGUON VON

Thuyet
mink

31/12/2010

31/122009

464.411.350.372
355.329.560.973
132.691.910.740
107.636.749.041
80.093.198.841
7.000.458.865
15.641.570.899
11.430.614.101
1.381.755.926
(546.697.440)

133.901.637.420
133.157.995.745
26.224.762.774
67.183.471.821
13.561.555.024
5.637.268.322
5.312.888.525
15.462.689.279
(224.640.000)

AII.
2.
3.
4.
5.
6.
7.
8.

NQ PHAI TRA (300 = 310 + 330)
No' ngin han
Vay va no' ngin hp
Phai tra ngintri ban
Ngutri mua tra tien tnr6c
Thud va cac khoim phai n6p Nha nuac
Phai tra nguOi lao dOng
Chi phi phai tra
Cac khan phai tra, phai n6p ngin han khac
Quy khen thui;mg, phut lori

300
310
311
312
313
314
315
316
319
323

II1
2.

fkict dal ban
Vay va no dai hp
Du phong trg cap mat vi0c lam

330
334
336

109.081.789.399
109.107.336.841
(25.547.442)

743.641.675
745.646.696
(2.005.021)

B-

400

163.683.659.809

52.920.635.343

1-

NGUON VON
(400 = 410)
Von c$ &mg

163.683.659.809

1.

V6n 4i6u 4

2.

Loi nhuan sau thud chua pl- an ph6i

13.683.659.809

52.920.635.343
50.000.000.000
2.920.635.343

628.095.010.181

186.822.272.763

4

•

TONG CONG NGIRYITT5IT440 =

410
4 1
420
+ 400)

440

13

14

16

150.000.000.000

Hui COng Toanh
Tong Giant Mk
Ngay 16 thong 3 kin? 2011

Cac thuyet mink tit trang 7 dent ang 20 la mat ba phan hop thanh cita bcio cao tai chinh
4

VO Van Dub'
Ke toan truerng


CONG TY CO PHAN XAY LAP 1)AU KHi MIEN TRUNG
Bao cao tai chin!'

Tata nha EVN Land Central, 78A )u) Tan, quan Hai Chau

Cho nam tat chinh ket thud ngay 31/12/2010

Thanh ph6 Da Nang, CHXHCN Viet Nam

BAO ('AO KET QUA HOAT BONG KINH DOANH
Cho min? rai chinh kAt thlic ngay 31 thong 12 nam 2010

MAU SO B 02-DN
Don vi: VND

Thuye't
CHi TIED

Ma se)

Minh

Nam 2010

1.

Doanh thu ban hang va cung cap dich vu

01

17

470.969.715.735

2.
3.

10
11
20

18

4.

Doanh thu thuan N4' ban Ilan va cung cap dich vu (10=01)
Gia von hang ban va dich vu .:ung cap
Loi nhuan Op v''' ban hAng va cung cap did) vu (20=10-11)

470.969.715.735
405.599.483.582
65.370.232.153

5.
6.

Doanh thu heat CIOng tai chin!.

21

Chi phi tai chinh

22

2.929.249.255
19.793.985.642

Trong do: Chi phi (di vay

23

19.591.408.404

Chi phi ban hang
Chi phi quanljr .doanh nghiOp
1.44 nhuan thuan tir hoot Ong kink doanh
(30 = 20+21-22-24-25)

24
25

794.648.817
18.885.444.611
28.825.402.338

7.
8.
9.

30

10. Thu nhap khac

31

II. Chi phi khac

32

1.255.107.660
564.545.628

12. Loi nhuan khac (40=31-32)

40
50

690.562.032
29.515.964.370

13.

T6ng Ic•i nhu(in ke toan trulvc thuki (50=30 i•40)

51
60
70

14. Chi phi thuC., TNDN ilin hank
15. Loi nhuan sau thue TNDN 160= 50-51)
16. Lai co ban [ten cophi6. 1.1

19

7.378.991.093

20

22.136.973.277
1.586

."----------------

O

p30036
_
CONG TY
CO PHA
,s

XAY LAP DAy
MIEN TR

Vu Van DuAn
Ke Wan tru-6ng

Bui Cong Toanh
Tong Giam doe

:Algesy 16 thong 3 'lam 2011

Cac thuyk minh to trang 7 cljn (tang 201a mot 66 phan hop thanh ctia bcio ccio tai chinh
5


CONG TY CO PHAN XAY LAP DAU KHI MIEN TRUNG
Tea nha EVN Land Central, 78A Duy Tan, quan Hai Chau
Thanh pho Da Nang, CHXHCN "itt Nam

Bao cao tai chinh
Cho nam tai chinh ket thCic ngay 31/12/2010

BAO CAO LU U CHUYEN TIEN TE
Cho nam tai chinh kit thac ngay 31 thang 12 nam 2010

MAU SO B 03-DN
Dan vi: VND
MA so

CHI TIEU
I. Ltru chuyen tien tir hoot Ong kinh doanh
1. Lqi nhukin trtrac thus
2. Di& chinh cho cdc khodn
- Ithau hao TSCD
- Cac khoan du pitting
- Lai tit hoat dOng dau to
- Chi phi lai vay
3. Lqi nhuiln tir hoot dung kinh doanh truck thay &id vim Itru d(ing
- (Tang) cac khoan phai tht
- (Tang) hang ton kho
- Giarn cac khoan phai tra (khOng bao g6m lai vay phai tra, thu TNDN
phai Op)
- (Tang) chi phi tra truoc
- Titn lai vay da tra
- Thue thu nhap doanh ngh:ep da nUp
- Titn chi khac cho hoat c161g kinh doanh
Ltru chuyen tien than tir hoot ging kinh doanh
11. Ltru chuyen tien tir hoot dung dim to
1. Ti/n chi dt mua sam, xay dung TSCD va cac tai san dai han khac
2. Titn thu tir thanh 1 ,, nhuong ban TSCD va cac tai san dai han khac
3. Tien thu lai tien giri, c6 tirc Igi nhuan dirgc chia

Luu chuyen tien thuAn tir hoot Ong dAu tir
III. Ltru ditty& tien 0- hoot dOng tai chinh
I. Tien thu dr phat hanh c6 ph i6u, nhan von Op dm cac c6 clang
2. Tien vay ngan han, dai han nhAn dtroc
3. Titn chi tra no g6c vay
4. CO ttic, loinhuan da tra clli cac co clang
Ltru chuyen tien thufin tir hoot dung till chinh
Ltru chuyen tien thuAn trnng nAm (50=20+30+40)
Tien va twang doting tien dAu nAm
Tien va twang dtrcrng den cu6i nAm (70-50+60).--

Nam 2010

01

29.515.964.370

02

9.426.816.696
468.988.983
(2.929.252.783)
19.591.408.404
56.073.925.670
(93.573.912.349)
(53.403.693.897)
74.335.504.844

03
05

06

08
09

10
11

13
14
16
20

(19.030.757.018)
(14.935.969.478)
(2.551.237.916)
(147.491.233)
(53.233.631.377)

21
22
27
30

(217.458.068.110)
49.038.060
2.929.252.783
(214.479.777.267)

31

82.960.985.444
296.692.623.819
(81.863.785.708)
(11.250.000.000)
286.539.823.555
18.826.414.911
10.676.342.639
29.502.757.550

12

33
34

36

40
50
60
70

Th8ng tin b6 sung cho cac khoin phi lien
lap Dau khi Vitt Nam Op von bang tai san co dinh va no phai tra vdri gia
Trong nAm T6ng Cong ty CO phan
tri Ian lucrt la 12.124.202.428 do va 4.914.812.118 d6ng. Vi vay mot khan tien twang Ung da dtroc dieu chinh
tien chi dt mua sam tai san c6 dinh va tien thu tir phat hanh co phieu, nhan von
giam cac khoan
c co (long.

VO Viin Dian
Ke toan truirng

g Toanh
m doe
Ngay 16 thang 3 nam 2011
Cac thuyit minh ni trang 7 din trang 20

la mot by phan hap thanh mkt bao ccio tai chinh
6


CONG TY CO PHAN XAY LAP DAU Miff MIEN TRUNG
Toa nha EVN Land Central, 78A Duy Tan, quail Hai Chau
Thanh phe Da Nang, CHXHCN Viet Nam

Belo cao tai chinh

Cho nam tai chinh ket thilc ngay 31/12/2010

MAU SO B 09-DN
THUYET MINH BAO CAO TM CHINH
kem theo
cao
tai
chinh
Mai
vol
bao
b0

pl'dn
hpp
thanh
va
can
dup.c
dpc
clang
is
mOt
net),
Cite thuyit mink
1.

THONG TIN KHAI QUAT
Hinh thi•c sir ham vein
Cieng ty Co phAn Xay lip Diu khi Mien Trung (gni tit la "Deng ty") duruc thanh lap then Quyet dinh
965/QD-XLDK ngay 1( thing 11 nam 2009 dm Heti clAng Quan tri Tong Cong ty Co phin Xfiy lap Dau
khi Viet Nam, tren ca so chuyen doi C6ng ty TNHH Met thanh vien Xay lip Dau khi Mien Trung thanh
phan so
ding ty co phan. C6ng ty hog deng theo Gay chimg nhan ,dang 1c5r kinh doanh citing ty
4300368987 do Se Ke 1 oach va Dau to thanh ph6 Da Ning cap, dang ky tan dau ngay 22 thang 11 nam
2009, sCra dei Ian 2 cCia 3iay chimg nhin dang kjr kinh doanh ngay 5 thang 8 nam 2010.
Von dieu le theo Giiy chimg nhan dang kjr kinh doanh la 150 ty' ding.
Tang se nhan vien cda Cong ty tai ngay 31 than 12 nam 2010 la 470 ngutri (ngay 31 thang 12 nam 2009
la 242 nguai).
Nganh nghe kinh doanh va hoot Ong chinh
Dau to xay dung cac ding trinh ha tang kF thuat, cAu duong, cong trinh din dung, ding nghiep trong
san lip mat bAng;
va ngoai nganh dau khi; xay dung cac ding trinh thay

DAu to xay lip cac , :Ong trinh chuyen nganh dAu khi; xay dung cac cong trinh de ke, ciu cang;
San xuat kinh doan 1 be tong thucmg pham, khoan phi da n6 min, khai thfic mo; san xuat kinh doanh
vat lieu xay dtmg; sin xuat cac san pham co khi, ch6ng An mon kim loai;
Bao duOng situ chaa tau chuyen va cac phuong tien n6i; the tao lip dat ben china xang, khi haa tong,
ch(ra =etc. bon chic ao luc va he thong Ong nghe;

Lap dAt he thcing may mac thiet bi cOng nghe, thiet bi dieu khien to dOng , hea trong cac nha may
Ong nghiep; lap dat he theng duong day tai dien den 35 KV va cac he thong dien clan dung, cong
nghiep; dAu to kinh doanh bat Ong san; va
Kinh doanh Ichach san, nha hang, rirqu bia, karaoke, massage va cac dich vu lien quan den khach
san.

2.

CO SO LAP BAO CA') TAI CHINH VA Kir ICE TOAN
Ccr sO lap bao cat) tai chinh
Bao cao tai chinh kern theo dirge trinh bay bAng Deng Viet Nam (VND), theo nguyen tic gia g6c va
hcrp vii cac Chub muc ke toan Viet Nam, He thong ke toan Viet Nam va cac guy dinh hien hanh co lien
quan tai Viet Nam.

Ky ke toan
Nam tai chinh cha Con; ty bit dAu tir ngay 01 thang 01 va ket thtic vao ngay 31 thing 12 nam during
lich.

7


CONG TY CO PHAN XAY LAP DAU Kill MIEN TRUNC
Tea nha EVN Land Central, 78A Duy Tan, quail Hai Chau
Thanh pho

Da Nang, CHXHCN viet Nam

Bao cao tai chinh
Cho ram tai chinh ket thac ngay 31/12/2010

MAU SO B 09-DN

THUYET MINH BAO CAO TAI CHINH (Tie!) theo)
Cac thuyit minh

3.

nay is mot b(3 pkOn hqp thanh va can cluqc cloc cleing thai vat bao cao tat chinh

kem

theo

HUONG DAN KE T0.01 MOI DA BAN HANH NHUNG CHIA AP DUNG
Ngay 6 thang 11 nam 2(09, Be Tai chinh da ban hanh Th64 to s6 210/2009/1T-13TC ("Thong tu 210")
huong dan ap clung Chub muc BA° cao tai chinh Odic to ve trinh bay brio cao tai chinh va thuyet minh
th8ng tin del vai cac tong co tai chinh. Viec . ap dung Thong tu 210 se yeu cau trinh bay cac thong tin
ding nhu anh lartmg cat viec trinh bay nay d6i vai met s8 cac deg co tai chinh nit& djnh trong bao cao
tai chinh cua doanh nghie.p. Thong tu nay se CO hieu loc cho nam tai chinh ket thac vao hoac sau ngay 31
thing 12 nam 2011. Ban T8ng Giant d6c C6ng ty dang dank gia mix de anh hung cua viec ap clung
ThOng tu nay den bito cao tai chinh trong prong lai caa Cong ty.

4.

TOM TAT CAC CHINN SACH Kt TOAN CHU YEU
Sau day la cac chinh sac -1 Ice tan chit Ou dtroc Cong ry ap dung trong viec lap bao cao tai chinh:
Ink tinh ke toan
Viec lap bao cao tai chinh tuan thu theo cac Chuan muc ke toan Viet Nam, He th6ng ke toan Viet Nam
va cac quy djnh hien hi rth co lien quan tai Viet Nam yeu cAu Ban Tong Giam d6c phai CO nhang utrc
tinh va gia djnh arth huCrng den s8 lieu bao cao ve ding no, tai san va viec trinh bay cac khoan cling no
va tai san tiem tang tai ngay lap bao cao tai chinh cang nhu cac so lieu bao cao ye doanh thu va chi phi
trong at& nam hoat (181 g. Ket qua hoot Ong kinh doanh thuc to co the khac vai cac ix& tinh, gia djnh
dat ra.
Tien va cac khan Mon (Wang tien
Tien va .cac khoan thong ducrng tien bao g8m tien mat tai quy, cac khoan tien giri khong ky han, cac
kha nang thanh khoan cao, dee dang chuyen dOi thanh tien va it rill ro lien quan
tu ngan han,
khoan
den viec hien Ong gia tii.
Cac khoin phai thu va do phbng nq kith dtti
Do phbng phai thu 166 Joi dtroc trich lap cho nhang khoan phai thu da qua han thanh toan tir sau thang
tro len, hoac cite khoim phai thu ma ngutri no kite co kha nang thanh man do bi thanh 19, pha san hay cac
kh6 khan tucrng to.
Hang t6n kho
Hang ton kho &roc xac djnh tren co, stf gia thap hon gab gia ,g6c va gift tri thuan c6 the thoc hien chroc.
Gia goc hang tan kho bao Om chi phi. nguyen vat lieu live tiep, chi phi lao dOng troc tiep va chi phi san
xuat chung, neu c6, de c 6 ducic hang ton kho o dia diem va trang thai hien tai. Gia gOc cua hang ton kho
duoc xac djnh theo phu'mg phap binh quart gia quyen. Gia tri thuan co the thoc hien dove ducrc xac djnh
bang gia ban uac tinh t it cac chi phi de hoan thanh cung chi phi tiep thj, ban hang va phan phoi Oat
sinh.
Do phbng giam gia han; t6n kho cua Cong ty &roc trich lap theo cac quy djnh ke man hien hanh. Theo
do, Gong ty dtroc phep trich lap do pitting giam gia hang ton kho 16i th&i, hong, kern pham chit va trong
trutrng hqp gia tri g6c cua hang ton kho cao hon gia tri thuan co the thoc hien ducc tai ngay ket thac nien
de ke toan. Tuy nhien, two danh gia cua COng ty, tai ngay 31 thang 12 nam 2010, Cong ty khong co vat

nr, hang hoa ton kho lOi thtri, hong, kern pharn chat nen kh6ng trich lap do phbng giam gia hang ton kho.

8


CONG TY CO PHAN XAY LAP DAU KHI MIEN TRU NG
Ina nhi EVN Land Central, 78A Duy Tan, quan Hai Chau

Bio eat) tai chinh

Cho nam tai chinh ket thuc ngay 31/12/2010

Thanh ph6 Da Nang, CHXHCN Viet Nam

MAU SO B 09-DN

THUYET MINH BAO CAO TAI CHINH (Tiep theo)

Ccic thuyit minh nay fa mot bo pi Ora hop thetnh va can cittqc cloc (king then vai bcio ccio tat chinh Item theo

4.

TOM TAT CAC CHiTH SACH KE TOAN CHU YEU (Tiep theo)
Tai san c6 djnh hem hinh va khiu hao
Tai san c6 djnh hau Wan dugc trinh bay theo nguyen gia trir gia trj hao mon luy ke. Nguyengia tai san
c8 djnh hau hinh bao g8m gii mua va toan by cac chi phi lien quan khic lien quan truc tiep den viec dua
tai san vao trong thai sir sang sir dung.
Nguyen gia tai san c6 d.nh hau hinh do ty lim, ty say dung bao g6m chi phi xay dung, chi phi san suit
thuc to phat sinh cong chi phi lip dat va chay thir.

Tai san c6. dinh hau hinli dugc khau hao theo phuang phap duang thing (Iva tren thai gian hau dung trac
tinh, cu the nhu sau:
2010,
S6 nam
5 - 25
5 - 10
5-7
3-7
4

Nha cira, vat kien truc
May mac, thiet bj
Phtrcmg tien van tit, thie: bi truyen can
Thiel bi quan lyt
Tai san khac
.

Chi phi say dung co. bun do. clang
Cac tai san dang trong qua trinh say dung phyc vu muc dich san suit, cho thud, quan trj hoac cho bit Icj(
muc dich nao kit& dugc ghi nhan theo gia g6c. Chi phi nay bao Om chi phi dich vu va chi phi lai vay co
cac tai san nay dugc ap
lien quan phu hgp vai chinh sach ke toan . ctia COng ty. Vic tinh khau hao
dung giong nhueitc-qtisin-khaebtn-clau tir-khi-tai -san-e-v-ao-nitng-thai-san sang sir dung.
Bit gong san

tu•

Bat Ong san Au tu bao gOm quytn sir dung dat va nha strong, vat kin truc do cong ty nim gier nhim
muc dich thu Igi to vie( cho thud hoac cll.& tang gia dugc trinh bay theo nguyen gia trir gia trj hao mon
10y ke. Nguyen gia cila bat ding san ethu tu dugc mua bao gom gia mua va cac chi phi lien quan truc tiep

nhu phi djch vu tu van ve lust phi!) lien quan, thud trust ba va chi phi giao djch lien quan Ichic. Nguyen
gia bat Ong san dau tu '.1,r say la gia tri quyet toan cong trinh hoac cac chi phi lien quan truc tiep dm bat
dung san dau tu.
Bit Ong san du to dugc khau hao then phuang phap duang thing Wen thai gian hum dung udc tinh
trong yang 20 nam. Quyen sCr dung dat khong co thei han khong dugc khau hao.
Cac khofin tra truck did han
Chi phi tra trugc dal han the hien gia trj con lai cua cac khoan chi phi co the tang lai Igi ich kinh to trong
tuong lai cho Cong ty vii thtri han tir mOt nam tra len. Cac chi phi nay dugc von hoa dual hinh thin; cac
kh.oan tra truck dai han va duct phan b6 vaoket qua host dOng kinh doanh sir dung phuang phap duang
thang trong vOng ba theo cac quy djnh . toan hien hinh.
Hop ding say dung
cach clang tin cay, doanh thu va chi
Khi ket qua thuc hien h7p d6ng say dtmg co the dugc trot tinh
phi lien quan den hgp dUng duce ghi nhan tuong img vvi phan cOng viec da Iran thinh tai ngay ket that
nien dO ke toan dugc tinh bang tj, le phan tram gina chi phi phat sinh cua phan cOng viec da hoan thinh
ket
thuc ke loan so ran [Ong ch phi du loan cna hgp demg, ngoai urn ru rig Ityp clti Y lii
tat
that diem
nay khong tucmg duang yen phin kh6i lucmg say lap da hoan thanh. Khoin chi phi nay co the bao gem
cac chi phi phu them, cUc khan boi thutmg va chi thutmg thi,rc hien hgp clOng theo thda thuan vai Ichich
hang.
Khi ket qua thuc hien h yp ding say dung khong the dugc trot tinh mgt cich ding tin clay, doanh thu chi
dugc ghi nhan tuong dtrong vai chi phi cita hop dong da phat sinh ma viec dugc hoin tra la tuong doi
chic chin.
9


CONG TY CO PHAN XAY LAP DAU Kill MIEN TRUNG
TOa nha EVN Land Central, 78A Duy Tan, quan Hai Chau

Bao cao tai chinh

Cho nam tai chinh ket thec ngay 31/12/2010

Thanh ph6 Da King, CHXHCN Viet Nam

MAU SO B 09-DN

THUYET, MINH BAO CAO TAI CHINH (Titp theo)

Cac thuyet minh nay is mot b ci- phOn hop thanh va can cluvc cloc clang that vat bcio cao tat chinh kern theo
4.

TOM TAT CAC CHINH SACH KE TOAN CHO YEU (Tiip theo)
Hqp ding xay dqng (tit p theo)
Khi tong chi phi that hien hop dOng co thd vtrot qua tong doanh thu dm hop deng, khoan 16 ink tinh
phi.
&roc ghi nhan ngay vao
Lai tin girt dtroc ghi nhan tren ca so den tich, &roc xac dinh tren s6 du cac tai khoan tidn gal va lai sudt
ap dung.
Chi phi di vay
Chi phi di vay lien quan troc tip ddri viec mua, dau ttr xay dung hoac san xuat nhang tai san can met
thei gian !Arcing doi dai hoan thinh dua vac) sir dung hoac kinh doanh duoc Ong vao nguyen gia tai
san cho den khi tai san d6 &roc dua vao se dung hoac kinh doanh. Cac khoan thu nhap phat sinh tir viec
diu to tom thei cac khoal vay dtroc ghi giam nguyen gia tai san c6 lien quan.
Tat ca cac chi phi lai va) lchac duqc ghi nhan vao bao cao ket qua hog Ong kinh doanh khi phat sinh.
Clic khan du- phang
Cac khoan dkr phOng duce ghi nhan khi Cong ty c6 nghia vu no hien tai do kdt qui W . met so kien da xay
ra, va Cong ty c6 kha nang phai thanh toan nghia vu nay. Cac khoan do phong ducic xac dinh tren ca so

trek tinh cea Ban Tong Giam doe ve cac khoan chi phi can thiet de thanh toan nghia vu rig nay tai ngay
ke toan.
ket thee nien
Thud
Thud thu nhap doanh ngliep thd hien tong gia tri dm so thud phai tra hien tai va so thud hoan lai.
S6 thud phai tra hien tai &roc tinh dua tren thu nhap chit' thud' trong nam. Thu nhap chiu thud Ichac voi
lqi nhuan thuan &roc trinh bay tren bao cao ket qua hog Ong kinh doanh vl thu nhap chiu thud Icheng
bao gom cac khoan thu rthap hay chi phi tinh thue hoac ducfc khau trir trong cac nam khac (bao gOtn ca 18
mang sang, neu co) va ngoai ra kheng bao gem cac chi tieu kheing chit, thud Mac kheng duqc khau trir.
Thud thu nhap hoar' lai diroc tinh tren cac khoan chinh lech gifts gia tri ghi so va ca sa tinh thus thu
nhap cua cac khoan mu( tai san hoac Ong no tren bao cao tai chinh va clugc ghi nhan theo phucmg phap
bang can dei kd toan. Thud thu nhap hoan lai phai tra phai ducc ghi nhan cho tat ca cac khoan chinh lech
tam thei con tai san thue thu nhap hoan lai chi duct ghi nhan khi chat than co dit lqi nhuan tinh thue
trong tuong lai de khau ire cac khoan chdnh lech tam thoi.
Thud thu nhap hoan lai diroc xac dinh theo thud suAt do tinh se ap dung cho nam tat san &roc thu hei hay
no phai tra duqc thanh loan. Thue thu nhap hoan lai &roc ghi nhfin vao bao cao kat qua hog Ong kinh
doanht va chi ghi vao vein chit se hOu khi khoan thue do co lien quan den cac khoan muc duct ghi than
vao von chit sor hau.
Tai san thud thu nhap hoan lai va no thud thu nhap hoar) lai phai tra &roc be trir khi C6ng ty c6 quydn
hqp phi!) de bit trir gift tai san thue thu nhap hien hanh vai thus thu nhap hien hanh phai map va khi cac
tai san thud thu nhap hoar, lai va no thud thu nhap hoan Iai phai tra lien quan tai thud thu nhap doanh
nghiep dtroc quail ly bei ding met ca quan thue va Cong ty c6 du dinh thanh toan thud thu nhap hien
hanh tren Ca Sa thuan.
Viec xac dinh thud thu ilhap cea Cong ty can air vao cac quy dinh hien hanh vS thud. Tuy nhien, nhung
quy dinh nay thay doi tieo timg thei kjr va viec Vic dinh sau ding ve thud thu nhap doanh nghiep tey
thuec vao ket qua kiem ra cua ca quan thud' co tham quyen.
Cac Ioai thud khdc dmic ap dung thco cac lust thud hidn hanh tai Viet Nam.

10

CONG TY CO PHAN XAY LAP DAU KHi MIEN TRUNG
Toa nha EVN Land Central, 78A Duy Tan, quan Hai Chau
Thanh ph6 Da. gang, CHXHCN ‘fiet Nam

Bao ego tai chfnh
Cho nam tai chinh ket thac ngay 31/12/2010
MAU SO B 09-DN

THUYET MINH BAO CAO TAI CH1NH (Tiep theo)

Car thuyit minh nay la mot b‘i pila'n hop thank va can &coc cloc dfing then vol bcio ccio tai chinh kern theo

5.

TIEN VA CAC KHOAN TUONG DUONG TIEN

Tien mat
Tien girl nein hang
Cac khoan nrcrng &tong tien(i)

(i)

6.

31/12/2010
VND

31/12/2009
VND

1.567.360.167
1.935.397.383
26.000.000.000

196.508,552
10.479.834.087

29.502.757.550

10.676.342.639

Cac khoin turn g ducmg tien the hien s6 du cac khoan tin gin co 4 hz.tri throi 3 thing tai Ngan
hang TMCP Nta Ha NOi va Ngan hang TMCP Quan d6i.

HANG TON KHO

Nguyen lieu, vat lieu
Cong co, dog co
Chi phi san xuAt, kinh cloanh da dang
Thanh pham

11

31/12/2010
VND
12.309.140.687
269.380.104
90.701.774.996
652,388.693

31/12/2009
VND
3.080.070.467
80.069.890
45.202.617.163
2.166.233.063

103.932.684.480

50.528.990.583

1


U

0
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23.21 9.364.008

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367.438.403

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1 3.036. 283.400

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599.855.71 9

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Tai ngay 31/12/2

.

9.01 2.538. 51 3
1. 1 07.31 6. 377

28.097.285.283

61.323.559.924
40.799. 112.699

2.095.243. 019

1.002.837.890
994. 1 55. 554

fs.
VI 0
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15.550.977.844

O
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7. 335. 602.934

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3.706.947.208

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2. 743.234. 3 1 8

20.083.683.065

89.42 0.845. 207

N —

1. 1 07. 31 6.377

3 3 9.3 98.573

10. 798.925290

,;,o
cv
—6

85 8. 143.755

1. 755.844.446

445. 072.894
5.808. 734.962

93 3.603.636

N
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1.741.487.076

3. 098.080.909

967. 294. 1 22
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708. 53 6.797

SM7 . 704164

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kr,
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19.257.925.052

(233. 542. 85 7)

3.02 8160.000

I

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Ta i net), 31 /12/2

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1.970.63 5.380

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12. 124.202.43 8

tt

9.37 8. 13 3. 952

7411 000 (10f1

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*E"

CONG TY CO PHAN XAY LAP DAU KHI MIEN TRUNG
Tea nha EVN Land Central, 78A Duy Tan, quan Hai Chau

Brio clo tai chinh
Cho nam tai chinh ket thiic ngay 31/12/2010

Thanh phO Da Nang, CHXHCN Viet Nam

MAU Sb B 09-DN
THUYET MINH BAO CAO TAI CHINH (Tiep theo)
Ccic thuyet minh nay la mpt bO' phcin hop thanh va can ehtqc doc ddng then veri bcio cao tat chinh kem theo
8.

9.

CHI PHI XAY D1tNG CO BAN DO DANG

Ky hoot d6ng tir
ngay 1/12/2009 din
Nam 2010

ngity 31/12/2009

VND

VND

SO du ky

Tang trong 4
Ket chuyen sang tai san dinh hUu hinh

196.949.191
25.621.142.820
(3.962.363.636)

196.949.191

S6 cu6i ky

21.855.728.375

196.949.191

Chi tit cac cong trinh ♦ DCB de dang cu6i
- Tram nghien
- Tram tr6n
- Nha may san xuat bao of

229.949.191
21.625.779.184

196.949.191

BAT DANG SAN DAL TU

Nguyen gia
Tai ngay 01/01/2010
Tang trong nam (*)

Thanh ly, nhtrqngban
Tai ngity 31/12/2010

Gia trj hao men lay ke
Tai ngay 01/01/2010
Khau hao trong nam
Thanh 15,
Tai ngay 31/12/2010

Nha cira, v(it kien trtic
VND

Quyen sir dung
VND

VND

18.693.000.000

162.320.000.000

181.013.000.000

18.693.000.000

162.320.000.000

181.013.000.000

407.611.250

407.611.250

407.611.250

407.611.250

Cis; tri can 10
Tai ngay 31/12/2010

tong

18.285.388.750

162.320.000.000

180.605.388.750

Tai ngily 31/12/2009
(*) Phan bet d6ng san diu to tang trong nam bao g6m:
Mua khach san Riverside Da Nang gtim 13 tans va trong thiet bj may m6c gan lien theo hop dOng
chuyen nhtrong quyen sir dung dat va tai san gan lien vai dat, trong d6 gia tri quyen sir dung dat la
61,4 ty' dons va tat san gan lien gia tri 18,6 ty d6ng, Cong ty da nhan giay chimg nhan quyen sir
dung (lit va tai san gin lien duoc cap b6i Uy ban nhan din Thanh ph$ Da Nang ngay 9 thang 7 nam
2010.
Mua quyen sir dung 16 dat 5.000 m2 theo , hop ang chuyen nhucmg quyen sir dung dat ngay 24
thing 6 ram 2010, gia trj quyen sir dung dat &roc chuyen nhuong la 100 tj , ding. C6ng ty da nh4n
duoc giay chimg quyen sir dung dat duoc cap bai Uy ban nhan din quan Son Tra ngay 25
thang 8 nam 2010.
•

Cac chi phi khac c‘i lien quan den cac giao dich tren.

Cong ty kW:Mg thkrc hier trich kh4u hao di vai quyen sir dung dat do day la guy& sir dung dit kheing c6
thbi han. Nlor trinh bay tai Thuyet minh s6 15, Cong ty cla the chap quyen sir dung dat vai tong gia trj
con lai tai ngay 31 thanP. 12 nam 2010 la 162.320.000.000 dng de dam bao cho cac khoan den vay Ngan
hang Thucmg mai Co plan Dal duong theo Hop ding so 57/2010/HDTD1-0CEANBANK06 ngay 10
thing 7 nam 2010.


CONG TY CO PHAN XAY LAP DAU KHi MIEN TRUNG
Toa nha EVN Land Central, 78A Duy Tan. quan Hai Chau

Bao ciao tai chinh
Cho narn tai chinh ket thilc ngay 31/12/2010

Thanh phO Da Nang, CHXHCN Viet Nam

MAU SO B 09-DN

THUYET MINH BAO CAO TAI CHINH (Tiep theo)

Cac thuy‘t mink nay la *it by phan hop thanh va can &roc doc clang thdi voi bcio cao tai chinh kem theo

10.

DAU Tlf VAO CONG TY LIEN KET
lUioan dau tu vao cong , y lien ket the hien khoan dau tir vao COngty Co phin Diu tu Khu Cong nghi4p
H6a Cam v4ri gia goc ktnan dau tu la 22,8 ty dOng. Thong tin chi tiet nhu sau:
Noi thank lip

Ten cong ty lien ket

Ty If phan

Ty If quyen bifu

va hoat dOng so. Wu (%) quyet nim gi• (%)

45,5

Hai
Clang ty CP Diu tu Khu Quan
Chau, TP Da
Cong nghifp 146a Cam
King

Hoot ding chinh

45,5 Dau tu, khai thac va
kinh doanh khu Ong
nghiep. Kinh doanh
bit Ong san

Thong tin tai chinh t6m at vt cong ty lien ket ctia Ong ty dirgc trinh bay nhu sau:
31/12/2010

VND
106.699.527.887
(52.210.206.100)

Tong tai san
TOng cling n6
Tai san thuan
Phan tai san thuan Cant ty dau tu vao cong ty hank&

11.

54.489.321.787

24.79613

DAU TU. DAI }131■1 MAC
von bang tien la 11,3
La khoan dau to vat) Con ty CO phan Diu tu. Dau khi Nha Trang. C6ng ty da
dOng tir ngay 19 thane; 8 nam 2010, ty 14 von g6p dia Cong ty chiem 3,77% tong von dieu le dm Con
ty CO phan Dau tu Diu khi Nha Trang.

12.

CHI PHI TRA TRUOC DAI
KY hoht dOng tir nghy
Mtn 2010
VND

1/122009 den ngay
31/12/2009
VND

11.810.455.405

SO du du ky
Nhan ban giao tir Cong ty TNHH MTV Xay
lip Diu khi Mien T•ung
Tang trong ky
Phan bO vao chi phi tro tg ky

11.517.223.534

SO dir cuOi ky

14

18.448.913.868
(14.394.312.811)

985.349.732
(692.117.861)

15.865.056.462

11.810.455.405


CONG TY CO PHAN XAY LAP DAU KHI MIEN TRUNG
Tba nha EVN Land Central, 78A Duy Tan, quin Hai Chau
Thanh ph6 Da Nang, CHXHCN Viet Nam

Bao cao tai chinh
Cho nam tai chinh ket thuc ngay 31/12/2010
MAU S6 B 09-DN

THUYET MINH BAO CAO TA1 CHINH (Tiep theo)

Ccic duvet minh nay la 'Of ba pi* hop thanh va can &roc clot clang thai vai bao ccio tai chinh kern theo

13.

VAY VA NO NGAN H AN
31/12/2010
VND
Vay ngin han (*)
Khoan vay so 1
Khoan vay so 2
Khoan vay so 3
Ng dai han den han tra

119.970.872.209
68.124.756.704
32.633.889.195
19.212.226.310

31/12/2009
VND
25.893.364.243
25.893.364.243

12.721.038.531

331.398.531

132.691.910.740

26.224.762.774

(*) Vay ngan han g8m 3 khoin vay:
Khoan vay s6 I: Day la khoan vay tir Tling Cong ty Tai chinh Co phin Diu khi Viet Nam - Chi nhanh
Da Nang theo Hop d6m; tin dung han mire s6 27/TDHM-NH/TDIO va Hop d6ng bao lanh han nuirc so
03/BL-HM/TXV09 ngg• 4 thang 02 nam 2009. T6ng C6ng ty Co phin Xfiy lap Dau khi Viet Nam Cly
quyen cho Tong Giam cOc C6ng ty tr►rc tiep giao dich, rut von, sir dung han mac vay von ngan han va
bao lanh vii han mac tir dung la 70 tj, d6ng va yeti han ram bao lanh ia 40 ty ding. Muc dich khan vay
nham b6 sung von luu ding cho hoot Ong san xuAt kinh doanh vii th6i han cho vay la 6 thang theo tfing
Idle ink nhin ng. Lai suit cho vay la !Ai suit ngan han do ben cho vay tong b6 tai th&i diem ben vay rat
von va &rot ghi cu the ten tirng khe uOc. Lii suit qua han duqc tinh bang 150% lai suat cho vay.

a

phin Quan (10i theo Hop dog so 603
Khoan vay s6 2: Day la khogi vay Ngan hang Thuong mai
ngay 28 thang 6 nam 2C 10. Theo (16, han mire vay la 30 ty dling, han mire bao lanh la 40 ty d6ng. Muc
ich-khoan vay la b6 sung-vOn-km-d6ng phuc-vu hoar Ong kinh doanh trong nam2a10.6Lhan cho
vay toi da ia 9 thang/khe etc. Lai suat quy djnh theo Lyng Ian rat von. Khoan vay duqc the chap bang cac
quyen &Si no khoi *mg xay lap hoan thanh va mOt so nguon thu hop phap khac.
0 theo Hop d6ng vay so 1009DN163.
Khoin vay so 3: Day la khoan vay Ngan hang TMCP Nha Ha Ni
50
t
d6ng,
khoan
vay
diroc

the
chip
bang
tai san bao dam la gia trj khoan phai
Theo do, hat mix vay k
thu con lai tir hqp d6ng (ay dung do Ngan hang TMCP Nha Ha NOi tai trq von dtroc quy djnh cu the tai
cac Hop d6ng the chap lien quan den hop (tong tin dung han mire s6 1009 va tit cite nguOn thu hop phap
khac. Muc dich khan vary la b6 sung von lutylOng phtic vu hog dung kinh doanh trong !lam 2010. Thai
han cho vay toi da la 6 thang/ khe dn. Lai suat quy djnh theo tirng Ian rut On. Khoin vay duqc the chip
bang gia tri khoan phai tiu con lai tir hop dOng xay dtmg do Ngan hang TMCP Nha Ha NOi tai tro.
14.

THUE VA CAC KHO,iN PHAI NOP NHA NU&
31/12/2010
VND
Thue gia tri gia tang
Thue thu nhip doanh nt,hiep
Thue thu nhip ca nhan
Thui tai nguyen
Clic khoan phi, le phi

31/12/2009
VND

6.818.379.481
144.112.884
31.063.500
6.903.000

3.589.367.645

1.990.626.304
30.220.373
20.290.500
6.763.500

7.000.458.865

5.637.268.322

-


LONG TY CO PHAN XAY LAP DAU Kill MIEN TRUNG
Toa nha EVN Land Central, 78A Duy Tan, quail Hai Chau
Thanh ph6 Da Wang, CHXHCN Viet Nam

Bao ego tai chinh
Cho nam tai chinh 1th thtic ngay 31/12/2010
MAU SO B 09-DN

THUYET MINH BAO CAO TAI CH1NH (Trap theo)
Ccic thuyk minh nay la mat ba pian hop thanh
15.

va can dupe cloc rldng thai vai bdo cao tai chinh kem theo

VAY VA NO DAI HAN

Vay dai han
Khoan vay so 1

Khocin vay so 2
Khoan vay so 3
Khoan vay so 4

Nq dai han khac

31/12/2010
VND
117.401.767.198
745.646.695
5.905.920.917
109. 178.016.636
1.572.182.950
4.426.608.174

31/12/2009
VND
1.077.045.227
1.077.045.227

121.828.375.372

1.077.045.227

Khoan vay s6 1: Day la khoan vay khOng the chAp bang tai san mA Cong ty TNHH mot thinh vien Xay
lap Dau khi Mien Trung ky hqp dong tin dung trung va dai han vai T6ng Cling ty Tai chinh Co phan Dau
khi Viet Nam - Chi nhimh DA Nang (hqp (tong so 5) yeti han mire tin dung la 15 ty 516ng s tai ngay 23
thang 12. nam 2008. Sa, khi chuyen d6i tir Ong ty TNHH, CEng ty Co phan Xay . lap Dau khi Mien
Trung tiep tpc thuc hien hqp dong nay. Khoan vay nay clime tra lam nhieu Ian . bat dau tit thang 10 nam
2009 tai thang 1 nam 2013. Khoan vay chiu lei sat bang lei suet huy gong von ca nhan 12 thing bang

VND ctia Tong Cong ty Tai chinh Co phan Dau khi Viet Nam (loci tra tai cuOi ky) cong 6c/o/nam, dieu
chinh 3 thang/lan. Khoan vay dai hp nay nham muc dich dau to vao "Du An Xtrerng ca khi va vat lieu
xay dung Dung Quat - cuang NO".

;or

Khoan vay s6 2: Day la khoan vay khong the chap bang tai san tir Ting COng ty Tai chinh Co phan Dau
khi Viet Nam theo Hop d6ng tin dung s6 12/TDH/2009 ngay 29 thang 12 nam 2009. Theo da, han muc
vay la 12,4 ty dong, mut, dich de dive hien dau to may mac thiat bi, thai han vay tOi da la 60 thang ke tir
IEL
ngay rut von dau nen, IA sulfttif-ng tan rut v8n.
Khoan vay so 3: Day lh khoan vay Ngan hang Thucmg mai Co phan Dai ducmg theo Hqp d6ng s6
57/2010/HDTD1-0CEANBANK06 ngay 10 thang 7 nam 2010. Theo do, han mire vay la 110 ty d6ng
vai tiled han vay_120 thing ke tir ngay giii ngan dau tien. Muc dich khoan vay la vay mua va dau to
khach san Da Nang Rh erside va 16 dot 5.000m2 kern thee. Lai suet cho vay ap dung mire 17%/nam,
duqc dieu chinh 3 thang/ Ian bang lei suet ti6t kiem VND ky hp 12 thing tra lei sau cue Oceanbank
cong bo tai thqi diet!, d eu chinh cong bien d6 toi thieu 6%. Khoin vay duce the chap bail Quyen sir
dung dot cho to dot so EC 103853 duqc dinh gia the chap la 60 ty dong va Quyen sir dung Oat va tai san
gan lien vai dot theo Giay chimg nhan quyen sir dung dot s6 AA 291249 duqc dinh gia tri the chap la
77,435 ty' d6ng. Lai sat qua han la 150% Lai suet ap dung.
Khoin vay s6 4: Khoan vay Ngan hang Thucrng mai Co phAn Dai ducmg theo Hata cl6ng so
110/2010/HDTD1-0CE kNBANK06 ngay 29 thang 9 nam 2010. Theo d6, han muc vay la 83 ty (long
veri tiled han vay 84 thang tir ngay giii ngan dau tien. Muc dich cua khoan vay la dau to )(Ay dung nha
may san xuat bao bi tai Dung Quat, Quang NO. Lai suet cho vay ap dung mac 16,2%/nam, duqc dieu
chinh 3 thang/ Van bang tai suet fiat kiem VND ky han 12 thang tra lei sau cite Oceanbank cong b6 tai
tiled diem dieu chinh cOr.g bien d6 t6i thieu 5%.
[Oman vay dai han clugc hoan tra theo lich sau:

Trong vong mix nam
Trong nam thin hai

Tir nam thin ba dnn
Sau nam nam

n

Trir: s6 phai tra trong vong 12 thang
(duqc trinh bay a phan nq ngan han)
S6 phai tra sau 12 thang

31/12/2009
VND
331.398.531
331.398.531
414.248. 165

31/12/2010
VND
12.721.038.531
16.015.824.229
.
.
.
54.178.016.637
121.828.375.372

1.077.045.227

12.721.038.531

331.398.531

109.107.336.841

745.646.696


LONG TY CO PHAN XAY LAP DAU KHi MIEN TRUNC
Tea nha EVN Land Central, 78A Duy Tan, quail Hai Chau
Thanh pile Da Nang, CHXHCN Viet Nam

,

Brio trio tai chinh

Cho nam tai chinh ke't thirc ngay 31/12/2010

MAU SO B 09-DN
THUYET MINH BAO CAO Ti.1 CHINH (Tiep theo)
Cric thuyit minh nay la mot th0 !AO hop thanh va can &Qv doc cldng Mai vai hero ccio tai chinh kern then
16.

VON CO BONG
Thay d6i trong vein c6 (long
V6n dieu le
VND

Tai ngay 01/12/2009
Nhin ban giao von tar Cong ty

50.000.000.000

TNHH MTV Xay lip Diu khi Mien
Trung
Lqi nhuan trong ky
Tai ngity 31/12/2009

50.000.000.000

Tang trong Om (i)
Lai nhuan tong nam
Tra c6 tic (ii)
Giam khac trong nam

100.000.000.000
-

Tai ngay 31/12/2010

150.000.000.000

Lqi nhugn sau thui
chum phan ph6i
VND

T6ng
VND

50.000.000.000

2.920.635.343

2.920.635.343

2.920.635.343
52.920.635.343

22.136.973.277
(11.250.000.000)
(123.948.811)

100.000.000.000
22.136.973.277
(11.250.000.000)
(123.948.811)

13.683.659.809

163.683.659.809

(i)

Ngay 16 thang 11 ram 2009, 1-16i dOng Quin trj T6ng Cong ty Co phan Xay lip Diu khi Viet
Nam di co Quyet dinh so 965/QD-XLDK ve viec phe duyet phtrang an chuyen doi Conk ty
TNHH MTV Xly lip dau khi Mien Trung thanh Cong ty co phan vai von dieu le la 150 ty (long.
Tar ngay 01 thing 01 nam 2010 den ngay 10 thang 02 nam 2010, von dieu le cua Cong ty di
dtrqc g6p them bOi cac co Ong la 100.000.000.000 dimg.

(ii)

Th8ng bao so 540/TB-HDQT-XLDKMT cfra Hei dong Quan tri ngay 19 thang 10 nam 2010
giri SO Giao dich Chang khoan Thrinh pho He Chi Minh, quyet dinh torn Ong co tire nam 2010

Ian met vOi ty le la 750 cliing/co phin. Ngay 21 thang 10 nam 2010,6 Giao djch Chirng khoan
thanh phi!) He Chi Minh c6 Ong van phgc dap clang viec chia co8 tirchu tren caa Cong ty.
Den ngay 30 tl•ang 11 nam 2010, Cong ty di hogn thanh viec torn Ong coO tire bang tien cho cac
co dong vai tor g so tien la 11.250.000.000 dong.

Von dieu le
Theo Giiy chin% nhin _tang 4 kinh doanh, yen dieu le ctia Cong ty la 150
12 ram 2010, von dieu di dircrc cac co clang Op du nhtr sau:

STT Co clang

1
2
3
4

T6ng ang ty CO )hin Xay lip Diu khi Viet Nam
Cong ty TNHH Diu to va Phat trien Bit Ong san
Ong Pham Quy Nhon
Cac co don khic
COng

ty d6ng. 'raj ngay 31 thang

SO co plan
(1000 CP)

TS ri. ./0

Cia tri ce phin

(VND)

7.650
1.500
1.188
4.662

51,00%
10,00%
7,92%
31,08%

76.500.000.000
15.000.000.000
11.880.000.000
46.620.000.000

15.000

100,00%

150.000.000.000


17.

DOANH THU

Nam 2010

VND
460.389.862.487
10.579.853.248

Doanh thu hoat gong xay lip
Doanh thu hoat dgng khac

470.969.715.735
18.

GIA VON HANG BAN VA INCH VI) CUNG CAP

Nam 2010

VND
397.254.332.783
8.345.150.799

Gia von hoat ding xay lip
Gia von hoot Ong khac

405.599.483.582
19.

CHI PHI THU THL NHAP DOANH NGHltP HItN HANH
Nam 2010

VND
29.515.964.370

Lpi nhuan ke toan tru&c thud

Tit: Thu nhap khong c'tiu thud
Cgng: Cac khoan chi pl i khong dugc khau trir

29.515.964.370

Thu nhap chju thus

25%
7.378.991.093

Thud suAt
Thai thu nhap doanh nghiep

20.

LAI CO BAN TREN CO PHIEU
Lei co' ban teen a phiCv

trill co phieu tai ngay 31 thang 12 nam 2010 dugc dua tren so Lai nhuan thugc
Vic tinh loan lai
ve CO clang ses hiru co p lieu phe thong va so Wang binh quan gia quyen cita so co phieu phg thong dang
Itru hanh, dugc thuc hi0 nhu sau:
Lai nhuan:

Nam 2010

Lgi nhuan ke toan sau glue thu nhap doanh nEhiep
Lqi nhuan de tinh lei ccr ban tren co phieu

VND
22.136.973.277
22.136.973.277

SO co phieu:

31/12/2010

COphieu
S6 birth quen .gia quyen cita co phieu ph6 thong de tinh lai

13.958.904

ca ban tren c6 phieu
Lai co ban tren CO phiet

.

Nam 2010

VND

1.586

Lai co ban tren co phie I
18


CONG TY CO PHAN XAY LAP DAU KHI MIEN TRUNG

Tea nha EVN Land Central, 78A Duy Tan, quin Hai Chau

Belo cao tai chinh
Cho nam tai chinh ket thac ngay 31/12/2010

Thanh ph6 Da King, CHXHCN viet Nam

MAU SO B 09-DN
THUYET MINH BAO CAO TAI CHINH (Tiep theo)
Cac thuyOt minh nay la mOt bd plan hop thanh va can dtroc clot ddng that vat boo cao tdi chinh kem theo
21.

NGHIEP Vt; VA SO DU VO1 CAC BEN LIEN QUAN
Trong nam, COng ty da t o cac giao dich sau vOi cac ben lion quan:
Nam 2010

VND
Cap von
T6ng Cong ty Co phin Kay lip Diu Ichf Viet Nam

26.500.000.000

Doanh thu
'Ring Cong ty Co phin Kay lap Diu khi Viet Nam
Ban dieu hanh chr an Polypropylene Nha may 19c du Dung Quit
Ban QLDA Nha may 19c diu Dung Quit
Cong ty Co phin Nhien lieu Sinh hcic Dau khi Mien Trung

106.041.335.064
5.942.352.380

26.103.582.178
10.957.193.063

Mua tai san, hang h6a. dich vet
7.381.238.860
10.372.669.400

T6ng Cong ty Co phan .Kay lip Diu khi Viet Nam
Cong ty TNHH MTV d ch vu tong hqp Dau khi Quang
Ngai
Tong Cong ty Bao hien,. Diu khi Viet Nam khu vqc Da
Ning
Lai vay
Lai tien vay phai tra To,tg Cong ty Tai chinh
Da Ning

266.446.300

Co phin Diu khi Viet Nam - CN

7.586.507.478

SO Mt voi cac ben lien quan:

Phil thu
Tang Cong ty Co phin Kay lip Diu khi Viet Nam
T6ng Cong ty Co phin Dich vu Tong h9p Diu khi
Cong ty Co phan Xay drng Diu khi Ngh'e An
Ban dieu hanh Dv an Polypropylene Nha may 19c diu
Dung Quit

Cong ty CP Nhien lieu Sinh h9c Diu khi Mien Trung
Phai tra
T6ng Cong ty Co phin Kay lip Diu khi Viet Nam
Cong ty Co phin Xay li.p dtrang 6ng be chira dm khi
°Ong ty TNHH MTV I VTH Diu khi Quang NO
Cong ty CO phin Truyel thong Diu khf Viet Nam
Xi nghiep Thi ding ca ;iesi Diu khi - T6tig Cong ty Co
phin Xfiy lip Diu khi Viet Nam
Clic khoan nhan frng tru•frc
Ban QLDA Nha may loc diu Dung Quit

Ca

khuan

31/12/2010

31/12/2009

VND

VND

27.756.954.982
4.849.005.900
218.028.048
-

21.826.912.301
2.679.383.722

877.968.713
16.207.155.363
17.871.050.000

3.456.324.227
-

16.414.134.246
1.723.363.000

6.123.347.000

2.124.446.637
276.821.600
6.158.129.000

I8.935.812.824

13.183.653.235

69.734.068.872
6.651.567.612

25.893.364.243
1.077.045.227

v ay

Tong Cong ty Tai chinh Co Olin Diu khi Viet Nam CN Da Ning
- Vay ngin han:

- Vay trung han:

SAN


22.

St j K1$11 SAU NGAY KET THUC KY Kt TOAN
Theo Bien ban Dai h6i CO clang bat thutmg ngay 8 tiling 1 nam 2011, cac co Clang da th6ng qua phuong
an phat hanh co phieu tang von dieu le tir 150 ty dOng len 400 ty' clOng, v6i muc dich chinh la dau to vao
du an Oa nha phirc hqp - chung cu cao cap tai 16 dat 5000 m2 tai quan San Tra, thanh phO Da ning (225
ty dOng), va du an Nha may San xuat bao bi Polypropynlen (25 ty dOng).
Tuy nhien, theo C6ng yin so 012/HDQT-XLDKMT ngay 28 thing 1 nam 2011 caa Chit tjch H6i (king
Quin trj cua COng ty giri Tong Cong ty CO phan Xay lip Diu khi Viet Nam, Cong ty da de nghi viec
chuyen nhucril khach sin Da Nang Riverside va 5.000 m2 dat di tap trung cho hoat d6ng kinh doanh
chinh la xay lap. Tai C5ng van s6 496/XLDK-DTDA ngay 15 thang 02 nam 2011, Tong Ong ty CO
phan Xay lap Dau khi Viet Nam da co dOng y cho Cong ty chit d6ng thuc hien viec chuyen nhugng
quyen sir dung dat dung Khach san Da Nang Riverside tren , dat va 5.000 m2 dit ma Ong giai doan 2,
viec chuyen nhuvng theo phtrcmg thirc ban dau gia tai san On lien v6i quyen sir dung dit se duqc thuc
hien pha hqp vai quy dinh hien hanh caa Nha mac, Dieu le to chtic va hoat d6ng caa 0:Mg ty. Tai thari
diem phat hanh bao cao chinh nay, Cong ty yin chua thuc hien ban khach san va to dat.

23.

SO LIEU SO SANH

so
ngay 31 tilling 12 nam 2009 da dtrqc kiem toan. Khong CO s6
La so lieu bang can, dOi ke toan
bao cao ket qua ho•d6ng kinh doanh va bao cao ltru chuyen tien to do ky hoat d6ng dau tien

sanh
'a COng ty la tir ngay 01 ang 12 nam 2009 den ngay 31 thang 12 nam 2009.

VO Vin Dub]
Ke toan trtrerng

Bai Gang Toanh
TOng Giant ctOc
Ngezy 16 thang 3 nam 2011

20