HOT BONG QUAN TRI VA BAN TONG GIAM DOC Cac thanh vien cda HOi ding Quart tri va Ban T6ng Giam d6c Tting COng ty da dieu hanh T'Ong COng ty trongnam va den ngay lap bao cao nay Om: HOi Al
Trang 1Xdy nheing giá nhang tthc
mo-TONG CONG TY CO PHAN XUAT NHAP KHAU VA XAY DUNG VIET NAM
Bão cão tai chinh (15 duvr ki4m town
Trang 2TONG CONG TY CO PHAN XUAT NHAP KHAU
VA XAY KING VIET NAM
BAO CÁO TAI CHINH
fa MAX KIEM TORN
Cho nAin tai chinh ket thtic
ngay 31 thAng 12 näm 2010
Trang 3BAO CAO KIEM TOAN
4 - 5
BANG CAN DOI Kt TOAN
6 - 7
BAG CAO LUU CHUYE,'N TIÉN
9 - 10
11 -42THUYET MINH BAO CAO TAI CHiNH
Trang 4TONG GONG TY CO PHAN
XUAT NHAP KHAU VA XAY DUNG VIET NAM
Xsy nhCmg gia tri, dung nhiing tick ma
BAO Cik0 CUA BAN TONG GIAM DOCBan TOng Giam d6c T6ng COng ty Co phan Xuat nhap khAu va Xay dung Viet Nam (goi tat la "Tong COng ty")
de trinh bao cao nay ding vOi bao cao tai chinh cua TOng COng ty cho nam tai chinh két thdc ngay 31 thang 12nam 2010
HOT BONG QUAN TRI VA BAN TONG GIAM DOC
Cac thanh vien cda HOi ding Quart tri va Ban T6ng Giam d6c Tting COng ty da dieu hanh T'Ong COng ty trongnam va den ngay lap bao cao nay Om:
HOi Alta Quart tri
Ong Nguyen Van Tuan Chit tich
Ong Hoang Nguyen Hoc Thanh vien
Ong Nguyen Thanh Phuang Thanh vien
Ong Trinh Hoang Duy Thanh vien
Ong To Ngoc Thanh Thanh vien
Ong Hoang Anh Xuan Thanh vien
Ong Nguyen Manh Hang Thanh vien
Ong Nguyen Thieu Quang Thanh vien
Ong Phan Minh Tuan Thanh vien
Ban Tone Giam dOc
Ong Nguyen Thanh Phuang TOng Giam dec
Ong Nguyen Dinh Thiet PhO Tong Giam dOc
Ong Doan Chau Phong PhO Tong Giam doe
Ong VII Quy Ha Ph6 Tong Gidm doe
Ong Nguyen Huy TuOng PhO Ring Giam doe
Ong Nguyen Ngoc Dip PhO Tong Giam doe
Ong Wang COng San PhO T6ng Gidm d6c
TRACH NHIEM CUA BAN TONG GIAM DOC
Ban TOng Giam die Tong COng ty cO trach nhiem lap bao cao tai chinh hang 'lam phan anh mot cach trung dive
va hop ty tinh hinh tad chinh ding nhu ket qua hoat ding kinh doanh va tinh hinh lun chuyen tien to cda TOngCOng ty trong nam Trong viec lap cac bao ca.() tai chinh nay, Ban Tang Giam dOc dugc yéu cau phai:
Lua chon cac chinh sach ke toan thich hop va ap dung cac chinh sach do mot cach nhat quan;
Boa ra cac xOt doan va uOc tinh mot cach hop ly va than trong;
Neu ro cac nguyen tac ke toan thich hop có dugc tuan thd hay khOng, co nhang ap dung sai le", ch trong yetican dugc cong bO va giai thich trong bao cao tai chinh hay khOng;
Lap bao ca.() tai chinh ten co sO hoat Ong lien tuc trd truOng hop khOng the cho rang TOng COng ty se tieptuc hoat Ong kinh doanh; va
Thiet ke va thuc hien he th6ng kiem sat *1)0 mot cach hdu hieu cho muc dich lap va trinh bay bao cao taichinh hop ly nham han che rui ro va gian lan
Ban TOng Giam d6c TOng COng ty chiu trach nhiem dam bao rang s6 ke toan dugc ghi chep mot cachphii hop dephan anh mot cach hop ly tinh hinh tai chinh cua Tong COng ty 6 bat ky thai diem na g va dam bao rang bdo caotai chinh Man thu cac Chuan mac KO toan Viet Nam, He thOng KO toan Viet Nam va cac guy dinh hien hanh cglien quan tai Viet Nam Ban TOng Giam dOc ding chiu trach nhiem dam bao an toan cho tai sari cila Tong COng
ty va thuc hien cac bien phap thich hop de ngan chan va phat hien cac hanh vi gian lan va sai pham khac
Trang 5Tong Giám dOc
TONG LONG TY CO PHAN
XUAT NHAP KHAU VA XAY DUNG VIET NAM
ly nlifmg gia td, dung nhang uric ma
BAO CAO CUA BAN TONG GIAM DOC (Tiep theo)Ban Tong Giant d6c xac nhan rang T6ng COng ty da tub thn cdc yëu cau au trén trong viec lap brio coo taichinh
Thay mat N/a dai dien cho Ban T6ng Gidm d6c,
Ngay 28 thong 3 nom 2011
Trang 6Deloitte. C6ng ty TNHH Deloitte Viet Nam
Tang 12A, T6a nha Vinaconex
34 Lang hl?, Quan DOng Da,
Ha NOl i, Mat Nam Tel : +84 (0)4 6288 3568 Fax: +84 (0)4 6288 5678 www.deloitte.com/vn
So: /Deloitte-AUDHN-RE
BAD O) KIEM TORN
Hoi dOng QuAn tri vä Ban Tong Giäm, d6e T6ng COng ty CO phfin Xuat nh4p khfiu va Xfiy dung Viet Nam
Chung tOi da kiem town bang can d6i ke toan tai ngay 31 thang 12 ndm 2010 ding v6i bdo cao ket qua hoat dOng
kinh doanh, bdo cao luu chuyen tien to cho ndm tai chinh ket thdc ding ngay va thuyet minh bdo cao tai chinh
kern theo (goi chung la "MD cao tai chinh") din Tong COng ty Co phan Xuat nhap khau va Xay dung Viet Nam
(goi tat la "TOng COng ty"), to trang 6 den 42 Bdo cao tai chinh kern theo khOng nhdm phan dnh tinh hinh tai
chinh, ket qua hoat d6ng kinh doanh va tinh hinh luu chuyen tien to theo cac nguyen tdc va th6ng le ke toan duoc
chap nhan chung tai cac nude khdc ngoai Viet Nam
TrAch nhiem cua Ban Tong Giam dew va Kiem town vien
Nhu dd trinh bay trong bd.° cao dm Ban T6ng Gidm dOc tai trang 2 va 3, Ban T9ng Giam d6c T6ng COng ty cO
trdch nhiem lap MD cap tai chinh Trâch nhiem cua chling tOi la dua ray kien ye cac bdo cao tai chinh nay dkra
tren ket qua cua cuOc kiem town
Co so' cua v kien
Cluing tOi da thkrc hien kiem toan theo cac Chuan muc Kiem toan Viet Nam Cdc Chuan muc nay yeu cau chimg
tOi phai lap ke hoach va thuc hien cong viec kiem toan de dat duoc su dam bdo hop ly rang bdo cao tai chinh
khOng c6 cac sai sot trong yeu COng viec kiem town bao g6m viec kiem tra, tren co se( chon mau, cac bang chUng
xdc minh cho cac so lieu va cac thOng tin trinh bay tren bdo car) tai chinh Chfing t6i ding dOng thOi tien hanh
ddnh gia cac nguyen tdc ke toan throe ap dung va Wing uerc tinh quan trong cua Ban T6ng Giant dOc, cling nhu
cach trinh bay tong gnat cua cac bdo cao tai chinh Cluing tOi tin tuang rang cong viec kiem town dä cung cap
nhitng co sO hop ly cho y kien cua chting t6i
Y kien
Theo y kien cua chUng tOi, bd.° cao tai chinh kern theo da phan anh trung thuc va hop ly, tren cac khia canh trong
yeu, tinh hinh tai chinh cua Tong C6ng ty tai ngay 31 thang 12 ndm 2010 ding nhu ket qua hog dOng kinh doanh
va tinh hinh luu chuyen tien to cho ndm tai chinh ket thric ding ngay, pha hop vOi cac Chuan muc Ké toan Viet
Nam, He thOng Ke toan Viet Nam N/A cac quy dinh hien hanh co5 lien quan tai Viet Nam
Ch'ing tOi xin luu Y:
• Th6ng bao s9 19/TB-VPCP ngay 23 thang 02 ndm 2011 dm Van phOng Chinh phu thOng bar) kien ket
luan cua PhO Thil Wang Chinh phn ve xrr ly tai chinh sau thanh tra viec co phan h6a T6ng COng ty Co phan
Xuat nhap khan va Xay dung Viet Nam" co de cap mot so van de da" duoc neu trong bd ° cao cua Thanh tra
Chinh pha Y kien ket Juan ye cac van de nay cO the lam phat sinh cac khoan cong no tiem tang dm Tong
COng ty Hien tai, TOng COng ty van dang trong qua trinh lam viec, giai trinh vOi cac co quan quan ly Nha
nude co tham, quyen ye cac not dung lien quan den y kien ket luau cua PhO Thu tuérng Chinh phii Chi tiet
cua cac van de nay duoc trinh bay tai Thuyet minh sO 30 phan Thuyet minh bdo cao tai chinh 7 COng no tiem
tang Bdo cao tai chinh cho ndm tai chinh ket thlic ngdy 31 thang 12 ndm 2010 chua bao g6m bat dr dieu
chinh nao lien quan den cac van de neu tren
Thanh vibn
)IT
Trang 7II
II
I I
13;k0 Cit0 KIEM TOAN (Titp theo)
• Nhu trinh bay tai Thuy6t minh s6 4 phan Thuyet minh bdo car) tat chinh, T6ng C6ng ty ap dung viec ghinhan chenh Lech ty gia theo huOrig dan tai ThOng to s6 201/2009/TT-BTC do BO Tai chinh ban hanh ngay 15thang 10 nam 2009 ("Th6ng to 201") ThOng to 201 guy dinh viec ghi nhdn cac khoan chenh Lech ty gia dodanh gia lai cac khoan muc tien to cuoi nien dO ke toan co su khac Net so vOi Chudn muc Ke toan Viet Nam
so 10 (VAS1O) "Anh huVrig caa viec thay dOi ty gia hOi dodi" Anh huerng cua viec Tong C6ng ty ap dungThOng to 201 den bac, cdo tai chinh cho nam tai chinh ket thhc ngay 31 thang 12 nam 2010 dirgc trinh bay taiThuyet minh so 4
Chang chi Kiem toan vien s6 D.0030/KTV Chdng chi Kiem toan vier' s6 0897/KTV
Thay melt vci atai dren cho
CONG TY TNHH DELOITTE VIET NAM
Ha NO!, ngay 28 thang 3 nam 2011
Trang 8TONG CONG TY CO PHAN XUAT NHAP KHAU VA XAY DUNG VIET NAM
Quan D6ng Da, thanh ph6 Ha NO Cho nam tai chinh k6t tit& ngay 31 thong 12 nam 2010
BANG CAN POI
Tai ngay 31 thong
KE TOAN
12 n am 2010
Tkhuy 31/12/2010 minh
2 Cdc khoan twang throng Wen 112 851.458.068.519 317.042.500.000
II Cac khodn dau tu• tai chinh ngiln han 120 50.000.000.000 2.660.000.000
III Cac khoan phai thu ngan han 130 4.072.020.498.348 2.714.987.537.100
1 Phai thu khdch hang 131 1.771.812.513.448 664.819.758.671
2 Tra truec cho ngtrei ban 132 1.065.474.013.401 1.305.172.005.489
3 Mai thu not 1)0 ngdn han 133 1.333.984.791.269 905.389.379.571
4 Cdc khodn phdi thu khac 135 89.293.376.478 33.080.392.452
5 Du phOng cdc khoan phai thu kite dei 139 (188.544.196.248) (193.473.999.083)
IV Hang ton kho 140 6 1.103.028.244.761 1.287.833.758.899
Du pheng giam gid hang ton kho 149 (2.529.809.244) (2.529.809.244)
V Tai san ngAn han khac 150 149.066.601.885 253.884.983.068
29.792.184
1 Chi phi tri truec ngdn han 151 211.522.110
2 Thu GTGT duvc khdu trir 152 7.859.889.984 18.028.705.257Thu6 va cac khoan khdc phai thu Nha nutc 154 46.930.259.423 195.684.657.63740.141.827.990
B - TAI SAN DAI HAN 200 10.957.351.099.812 11.254.466.327.872 (200 = 210+220+240+250+260) 5.255.583.039.040
I Cdc khoan phai thu dai han 210 4.829.091.418.683
5.255.583.039.040
1 Phdi thu n'ei b0 dai han 213 8 4.829.091.418.683
II TM sin co dinh 220 555.076.894.671 679.801.012.926
241.111.076.038
1 Tai san co dinh hau hinh 221 9 185.782.094.601
- Nguyen gici 222 251.656.083.770 339.965.342.182
- Gia tri hao man 1u51 Ic' 223 (65.873.989.169) (98.854.266.144)
2 Tai sin co dinh ye hinh 227 10 12.171.243.667 82.500.0009.791.667
- Nguyen gia 228 12.222.452.000
- Gici tri hao man lug Id 229 (51.208.333) (72.708.333)
3 Chi phi xay dung ca ban de ding 230 11 357.123.556.403 438.680.145.221
III Wat dOng sin d'au tu• 240 12 457.767.262.400 194.393.568.279
221.079.507.189
- Nguyen gia 241 505.952.527.839
- Gici tri hao man 1u9 lc" 242 (48.185.265.439) (26.685.938.910)
IV Cdc khofin dal.' tu• tai chinh dai han 250 13 5.096.826.808.950 5.120.923.938.142
3.997.534.217.336
1 Dau to vao cong ty con 251 3.900.643.333.850
2 Ddu tu vao ceng ty lien k6t, lien doanh 252 1.018.810.616.329 1.050.317.448.559
3 Diu to dai han khdc 258 469.362.719.531 265.326.859.531
4 Du pheng giam gid ddu to tai chinh
dai han
259 (291.989.860.760) (192.254.587.284)
V TM sin dal han khac 260 18.588.715.108 3.764.769.485
3.764.769.485
1 Chi phi tra truec dal han 261 14 18.588.715.108
TONG CONG TAI SAN (270 = 100+200) 270 17.606.179.987.188 16.711.981.093.595
Cac thuyjt minh tir trang 11 cle'n trang 42 la bO' ph(In hop thanh clia boo cao tai chinh
Trang 9TONG CONG TY CO PHAN XUAT NHAP KHAU VA XAY DENG VIET NAM
T6a nha Vinaconex, 34 Lang Ha,
Qu5n D6ng Da, thanh ph6 Ha N5i
BANG CAN DOI
A - NO PHAI TRA (300 = 310+330) 300 13.054.577.542.255 13.314.871.488.187
1 Vay va no ngan han 311 15 829.919.190.560 1.096.495.095.947
3 Ngueri mua tra ti gn tin& 313 3.164.410.322.878 2.983.389.343.430
4 Thug va cac khoan phdi n5p Nha nu6c 314 16 133.217.487.221 114.929.955.698
5 Phal tra ngu6i lao dOng 315 46.328.487.483 43.475.956.584
6 Chi phi phai tra 316 17 305.439.474.952 254.739.479.608
8 Mai tra, phai n5p ngan han khdc 319 18 744.477.871.155 1.366.308.425.682
9 Qu'y khen thuang, ph6c 323 13.197.174.550 10.160.334.383
Vay va no' dal han 334 19 6.744.253.167.590 6.477.428.651.197
DI): phOng try cap mat vigc lam 336 1.368.984.733 1.423.626.345
3 Doanh thu chua thuc hien 338 246.851.724.703 230.538.232.151
B - NGUON VON (400 = 410+430) 400 20 4.551.602.444.933 3.397.109.605.408
I V6ii chu so' 410 20 4.081.867.566.864 2.820.700.091.099
2 Th5ng du von co phAn 412 355.104.902.000 350.952.370.000
3 Ch gnh lgch ty gid h6i clodi 416 (1.300.636.941) 326.948.885
4 Quy dau tu phat trign 417 295.752.292.131 161.046.777.503
Quy du phOng tai chinh 418 63.565.269.013 42.802.116.741
Lai nhu5n sau thu g chua phan ph6i 420 368.745.740.661 414.768.007.970
II Ngu'On kinh phi vä quj, khac 430 20 469.734.878.069 576.409.514.309
Bão cdo (Ai chinh
Cho nam tai chinh k gt fink ngay 31 thang 12 nam 2010
Trang 10Ngay 28 thang 3 nam 2011
TONG CONG TY CO PHAN XUAT NHAP KHAU VA XAY KING VIfq NAM
Tea nha Vinaconex, 34 Lang Ha,
Quan D gng Da, thanh ph g Ha Nei
BA() CAO KET QUA HOAT BONG KINH DOANH
Cho nam tai chinh Ice't thiic ngay 31 dicing 12 nam 2010
MAU SO B 02-DN
Dan vi: VND
2009
3 Doanh thu thuan Nit ban hang va cung cap 10 22 4.892.871.771.472 3.849.351.527.752 dich vu (10 = 01 - 02)
4 Gia von hang ban va dich vu cung cap 11 23 4.524.913.245.754 3.574.802.999.391
5 Lyi nhuan gop vt ban hang va cung cap 20 367.958.525.718 274.548.528.361
dich vu (20 = 10 - 11)
6 Doanh thu hoat Ong tai chinh 21 24 1.310.543.261.151 802.939.838.443
7 Chi phi tai chinh 22 25 909.585.525.198 581.011.848.191
- Trong &la: Chi phi IX vay 23 478.143.030.189 356.842.992.979
9 Chi phi pan 1f doanh nghigp 25 190.400.666.636 331.893.350.389
kinh doanh (30 = 20 + (21 - 22) - (24 + 25)}
Lcii nhuan khac (40 = 31 - 32) 40 31.731.039.349 393.914.152.452
(50 = 30 + 40)
15 Chi phi thu g TNDN hign hanh 51 28 102.209.132.371 140.464.481.258
16 Chi phi thu g TNDN hoan lai 52
Lqi nhuan sau thu g thu nhap doanh 60 499.097.011.561 415.263.045.439
nghi0p (60 = 50 - 51 - 52)
BM) coo tai chinh
Cho nam tai chinh k gt thik ngay 31 thang 12 nam 2010
NguyZn Qu0e Hba town truli.ng
Cac thuy& minh ta• trang 11 clA trang 42 la b0 phan hop thanh cua boo Mc , tai chinh
Trang 11TONG CONG TY CO PHAN XUAT NHAP KHAU VA XAY DIXNG VIET NAM
Tea nha Vinaconex, 34 Lang Ha,
Quan D6ng Da, thanh phi Ha Nei
B1'64.0 CÄO LUI1 CHUYEN
Cho nail? tai chinh k jt thtic ngery
I LUU CHUYEN TIEN TU HOAT BONG KINH DOANH
1 Lai nhrtrin frit& thug 01 601.306.143.932 555.727.526.697
2 Didu chinh clto cac khodn
Khali hao tai sari co dinh 02 35.584.089.405 21.952.400.824
(Lai)/Lo chenh lgch ty gid hOi dodi chua thqc hign 04 (11.309.106.378) 326.948.885
3 moan tie boat Wing kink doanh trtelic shay (161
von hat d(mg 08 172.999.545.941 1.040.145.519.927
(Tang) cac khoan phai thu 09 (261.638.906.782) (1.678.842.688.911)Giam/(Tang) hang ton kho 10 184.805.514.138 (162.974.158.643)(Giam)/Tang cac khodn phai tra (khong bao g6m lai
vay phdi tra va thu g TNDN phai n6p) 11 (469.132.311.686) 2.096.716.452.231(Tang)/Giam chi phi tra tilt& 12 (14.823.945.623) 4.796.420.574
Ti gn lai vay da tra 13 (386.777.671.421) (496.682.188.882)Thud thu nhap doanh nghigp d'a nip 14 (127.897.134.674) (80.538.880.967)
Ti gn thu khac hoat Ong kinh doanh 15
Ti gn chi khac cho hoat deng kinh doanh 16 (34.031.073.973)
Ltru chuyen tien thuAn tir hoat d(ing kinh doanh 20 (936.495.984.080) 722.620.475.329
II LITU CHUYEN TIEN TU HOAT BONG DAU TU.
Tien chi de mua sam, xdy dung TSCD va cac tai sari
3
(87.482.305.000)Tien thu h6i cho vay, ban lai cac cong cu ng cua don
4
5 Ti gn chi dau to gep von vac) cac don vi khac 25 (311.226.543.000) (646.336.376.822)
6 Tien thu h6i dau to gip von vac) cac don vi khac 26 409.280.203.000 169.532.312.500
7 Thu lai tien gui, lai cho vay va co tirc 27 378.043.698.408 299.162.837.139
Luu chuyen Ben thuAn tir hoat dOng dau tu. 30 243.080.686.787 (227.846.008.153)III LI.J.0 CHUYEN TIEN TU HOAT BONG TAI CHiNH
Ti gn thu tir phdt hanh co phi gu va nhan von gip cna
1
572.142.112.000 701.904.740.000
2 Ti gn vay ngan han, dai han nh'an dugc 33 3.177.971.144.124 1.106.682.712.881
3 Tien chi tra ng g6c vay 34 (2.628.480.167.805) (1.635.278.536.919)
4 Co tirc cid tra cho cac co clOng 36 (351.652.735.300) (162.883.327.624)
Ltru chuyen tien thuAn tir hoat d6ng tai chinh 40 769.980.353.019 10.425.588.338
Ccic thuyjt minh tir trang 11 cljn trang 42 la bO phe.in hop thanh cria bcio câo tai chinh
Bao ea() tai chinh
Cho nam tai chinh k gt th6c ngdy 31 thang 12 nam 2010
Trang 12TONG CONG TY CO PHAN XUAT NHAP KHAU VA XAY DUNG VIET NAM
Quail Dong Da, thanh phO Ha Nei Cho nam tai chinh ket thirc ngdy 31 thong 12 nam 2010
BAO CAO LUU CHUYEN TIEN TE (Tiep the())
Cho nam tai chinh ket auk ngay 31 thcing 12 nam 2010
ThOng tin be, sung cho cac khan phi tien te:
Tien dung de mua tai san co dinh va chi phi xdy dung co ban da dang trong nam khOng bao gom so tien 118.391trieu VND, la so tien dimg de mua them tai san co dinh va xay dung cu ban der dang Oat sinh trong nam machua dugc thanh tan va bao gOm so tien 186.306 trieu VND, la so phdi tra cho tai san co dinh mua trong namtruck va duoc thanh tan trong nam nay Vi vay, mot khan tien tuong dugc dieu chinh tren phan tang,giam cac khan phai tra
Tien thu to phat hanh co phieu, nhan von gOp cao cac co (lag trong nam kh'Ong bao Om s ic!, tien 581.206 trieuVND, la so tien khOng thqc gdp bang tien trong nam nay ma dugc bu trir tix khan muc phai tra, phdi nep nganhan khdc Vi vay, mot khan tien tuong ung da duoc dieu chinh tren pan tang, giam cac khan phdi tra
Tien chi tra ng ge")c vay trong Wain khOng bao gOm se) tien 696.506 trieu VND, Id s6 tien khOng thuc tra bang dentrong nam ma dugc bu tris khan muc phdi thu nOi be Vi vay, mot khan tien tuong Ung da dugc dieu chinh tenphan tang, giam cac khan phdi thu
7/effil
Ngay 28 thong 3 nam 2011
Cac thuy& minh ter trang 11 den trang 42 la b0 ph 'an hop thanh czia bao ccio tat chinh
Trang 13TONG CONG TY CO PHAN XUAT NHAP KHAU VA XAY DING VItT NAM
Tea nhA Vinaconex, 34 Lang Ha,
Quan Deng Da, thanh phe Ha Nei
THUYET MINH BAO CAO TAI CH1NH
Cdc thuye't minh nay la mot bo phdn hop thanh va can duvc doc ddng thdi vOi bcio cao tat chinh kern theo
Hinh thac him von
Tong COng ty Co phan Xuat nhap khan va Xay Ong Viet Nam (goi tat la "'Citing C6ng ty"), tru gc day laTong COng ty Nha nu& doge thanh lap theo Quyet Binh sO 992/BXD-TCLD ngdy 20 thang 11 nam
1995 ctia Be twang B6 Xay dung Ngdy 18 thang 3 nam 2005, Thil Wang Chinh plAt ban , hanh Quyetdinh sO 56/2005/QD-TTg ve viec phe duyet Be an thi diem co phan 116a Tong COng ty Xuat , nhap khan.Xay dung Viet Nam , Hoat Ong TOng COng ,ty vii cach la, motCong COng ty co phan da clugcBang 14 lai vai Ke hoach va Dau to Thanh phO Hatheo Giay chOng nhan clang 14 kinh doanh so
0103014768 ngdy 01 that-1g 12 nam 2006, va situ clei Ian 5 ngdy 27 thing 01 nam 2011 Tong COng ty CO
ma se doanh nghiep la 0100105616
Tru sb chinh cua T8ng COng ty ctat tai Tea nha Vinaconex, 34 Lang Ha, DOng Da, Thanh pho Ha NOi.Tong so nhan vien cua Tong Cong ty tai ngay 31 thang 12 nam 2010 la 1.004 nhan vien (tai ngdy 31thang 12 nam 2009 IA 1.237 nhan vien)
Bap cao tai chinh rieng cua TOng COng ty cho nam tai chinh ket thfic ngay 31 thang 12 nam 2010 baogOm bao cao tai chinh dm Van phOng Tong COng ty va cdc don vi hach toan phu thuec dm Tong COng
ty nhu sau:
Bão cao tai chinh
Cho nam tai chinh k'et thUc ngay 31 thang 12 nam 2010
MAU SO B 09-DN
Khach san Holiday View
Khdch san Sam Son
Ban Quan ly du an Xi mang CamPha
Ban Quail 1)2 du an Dau to Xaydung Mat trien nhA va Do thi
Ban Quan ly cac du an Dau to xaydung Khu cOng nghe cao H6a Lac
Duvc thanh lap theo Quyet Binh s6 HDQT ngay 7 thang 6 nam 2004 vai to cach IA motdon vi phu thu0ccila TOng COng ty va clang , kinhdoanh Arai SO hoach va Dau to that-1h phO HaiPhOng theo Giay chOng nhan clang ky kinh doanh so
0735/QD/VC-0213004230 ngdy 22 thang 4 nam 2008 Theo Bienban ban giao ngdy 1 thang 3 nam 2010, Tong COng tycla ban giao Wan bO tai san, cOng ng va lao clOng choC6ng ty CO phan Dau to va Phat trien Du lichVinaconex
Sap nhap vac) Tong COng ty theo Quyet Binh s6 1803/QD/VC-TCLD dia Hei citing Quan tri ngdy 29that-1g 11 nam 2003 vai to cach Id met don vi phuthuOc cua Ring COng ty
Duvc thanh lap theo Quyet dinh se 41/QD/VC-TCLDcua FIOi Bong Quan tri ngay 8 thang 1 nam 2003 vai toeach la mot dan vi phu thuec cila Tong COng ty.Dagc thanh lap theo Quyet dinh se 266/QD/VC-TCLD ctia HOi citing Quail tri ngay 27 thang 3 nam
2000 vii to cach Id mot dan vi phu thuOc ctia TOngCOng ty
Duvc thAnh lap theo Quyet dinh s6 TCLD ctia HOi deng Quan tri ngay 2 thang 12 Warn
1781/QD/VC-2003 vai to cach la mot don vi phi thuOc cila TongCOng ty Theo Quyet dinh sO 497/2009/QD-DT ngay
25 thang 7 nam 2009 cila Ding COng ty y6 viecchuyen giao nhiem vu Or Ban Quan ly cdc do an Wu
to xay dung Khu cOng nghe cao Elea Lac sang BanXay dung Tong COng ty
Trang 14TONG CONG TY CO PHAN XUAT NHAP KHAU VA XAY DUNG VIVI' NAM
Quan D'Ong Da, thanh ph8 Ha NOi Cho nam tai chinh kec t thac ngay 31 thang 12 nam 2010
Cac thuy jt minh nay la mot bO phan hop thanh va can &rot cloc clOng thOi vOl boo ccio tai chinh kern theo
• Ban Quail ly cac Du an dau tu HOa Duoc thanh lap theo Quyk dinh so Lac TCLD caa HOi d8ng Quart tri ngay 27 thang 5 nam
0734/QD/VC-2003 vOi to cach la mOt don vi phu thuOc caa Tong
COng ty
• Ban Quail ly Dv an dan xay dung
mO, Ong Dung Lang H6a Lac
Duoc thanh lap theo Quyat dinh so TCLD caa HOi dOng Quan tri ngay 2 thang 12 nam
1762/QD/VC-2003 vOi tu cach la mot don vi phu thuOc caa TOngOng ty
!I • Ban Dieu hanh Du an Thay dienBuOn KuOp Duoc thanh lap theo Quy8t dinh s6 1508/QD/VC-TCLD caa Hoi ang Quail tri ngay 10 thang 10 nam
COng ty
• Trueng Trung cap Xay dung Thanh Duoc thanh lap theo Quy6t dinh s6 1378/QD-BXDHaa dm BO Xay dung ngAy 4 thang 10 , ndm 2006 vdi tu.
cach IA mot don vi phu thuOc TOng COng ty
• TruOng Trung cap ngh8 Ky thuatXay dung va Nghiep vu
Duoc thanh lap theo Quyel dinh s6 172/QD-BXD
dm BO Xay dung ngay 12 thang 12 nam 2006 vdi tocach la mot don vi phu thuOc dm Tong COng ty
• Truerng Marn non Dan lap Duoc thanh lap theo Quy6t, dinh s6 447/QD-UB caaVinaconex Uy ban Nhan dan Quan Cau Giay ngay 22 thang 4
nam 2005 vdi tu each IA mot don vi phu thuOcT6ng COng ty
• TruOng Marn non Dan lap Ly Thai D yson thanh lap theo Quye'tdinh s6 164/QD-UB
Ti 2 Uy ban Nhan dan Quan Cua Giay ngay 21 thang 1
nam 2009 vOi to each la mot don vi phu thuOc ctlaTOng COng ty
• Trueng Ti8u hoc Dan lap LY Thai Duoc thanh lap theo Quy6t dinh s6 1022/QD-UBT6 Uy ban Nhan dan Quan Cua Giay ngdy 26 thang 8
nam 2004 vdi tu cach la mot don vi phu thuOc caaTong COng ty
• Truing Trung hoc Dan lap Ly Thai Duoc thanh lap theo Quy6t dinh s6 4582/QD-UB
nam 2004 vdi to cach la mot don vi phu thuOc caaT8ng COng ty
Trang 15TONG CONG TY CO PHAN XUAT NHAP KHAU VA XAY DI,J NG VItT NAM
Quan Hong Da, thanh phe Ha Nei Cho nam tai chinh ket thnc ngay 31 thang 12 nam 2010
Cdc thuyb ininh nay la mat ba phan hop thanh va can throe cloc clang thal val bao cao tai chinh kem theo
Ban diet' hanh du an nha a xa haiVinaconex tai Da Nang
Ban dieu hanh thi cong giai doan 1
du an khu do thi Bac An Khdnh
Ban dieu hanh du an xay , dung Daihoc QuOc gia thanh phO HO ChiMinh
Dunc thanh lap theo Quyet dinh so 0389 ngay 17thang 6 nam 2010 cila Hai dOng Quan tri
Dunc thanh lap theo Quyet dinh so 0622 ngay 15thang 9 nam 2010 cila Hai dOng Quail tri
Dtroc thanh 15p theo Quyet dinh s6 0208 ngay 29thang 3 nam 2010 cila Hai dOng Quan tri
Unit vyc boat Ong cua TOng COng ty IA:
Xay dung cac cong trinh dan dung, cong nghiep, giao thong, thity ioi, cac cong trinh thily dien,nhiet dien, phong dien, dien nguyen tit, du:Ong day va tram bien the dien den 500KV;
Cac cong trinh ha tang ky thuat, xa hei khu do thi, khu cong nghiep, khu cong nghe cao, cong trinhngam, cac cong trinh van hOa, the thao, vui chaff giai tri, cong trinh du lich, khach san vá cac loaicong trinh cong cong khac;
Ddu tu xay dung va kinh doanh Bat ging san (khOng bao gom boat clang to van ve gia ddt);
San xuat kinh doanh dien thuong pham;
Khai thac san xuat kinh doanh nunc sach, cac san pham phuc vu cho xn r ly nuac thai, chit thai, bao
ve mOi trunng;
Khai thac, san xuat cite Wen, kinh doanh cac loai cau kien va vat lieu xay dung bao gOm da, cat,sOi, gach, ngOi, xi mang, kinh, tam lop, nhua duang, cac loai cau kien be tong, da nhan tao va cacloai vat lieu xay dung khac;
Khai thac, the Wen khoang san (nit cac loai khoang san Nha nunc cam);
Ddu tu kinh doanh khach san, nha nghi, sieu thi va cac loai hinh du lich (khOng bao gom kinhdoanh phOng hat Karaoke, quan bar, vu trunng );
Quail ly va van hanh cac trung tam thuong mai, sieu thi, cac khu do thi, khu cong nghiep, khu congnghe cao, khu che xuat;
Kinh doanh xuat nhap khan vat tu, may mac, thiet bi, pint timg, day chuyen cong nghe tu do, ng haa,phuang tien van tai, xe gan may, hang to lieu san xuat, tu lieu tieu dimg, hang thn cong my nghe,hang nOng lam tilt:1y san;
Kinh doanh dich vu giao nhan van chuyen hang hOa cac loai cdu kien sieu trunng, sieu trong;Kinh doanh dich vu mua ban ruon, bia, thuec la;
Kinh doanh dich vu an uOng, nunc giai khat, bOnh keo, hang cong nghe phdm, my pham va qua luuniem (khOng bao gOm kinh doanh phOng hat karaoke, quan bar, vu trunng);
Dai lY ban be xang dau;
Hoat clang xuat khau lao do, ng;
Thiet ke tong mat bang, kien triic nei ngoai that dOi v6i cong trinh xay dung dan dung va congnghiep, thiet ke quy hoach do thi;
Thiét kê ha tang cap thoat nunc d6i v6i cong trinh xay dung dan dung, cong nghiep;
Trang 16v
'V
TONG CONG TY CO PHAN XUAT NHAP KHAU VA XAY DING VItT NAM
Quan Deng Da, thanh phe Ha Nei Cho nam tai chinh kat thfic ngay 31 thang 12 nam 2010
Ccic thuyt rninh nay la mot bO‘ ph(in hop thanh va can diro.c doc d(ing th61 v61 bcio am tai chinh kern theo
Thiat ,ke cap thoat ntrac del y ai cong trinh xay dung clan dung, cong nghiap, cong trinh xir ly chatthai ran;
Khao sat trac dia cong trinh;
Thiet ke ha tang giao thOng, san nen, thodt nu& cong trinh xay dung; kThiat ke then trinh clan dung, cOng nghiap; tu van dau tu va xay dung (chi thiet 1(6 trong ham
vi cac thiet ka do clang ky kinh doanh);
Lap va them dinh du an clau tir;
Tu van clau than va quail ly du an;
II • Tu van thief bi cOng ngha mai va thiet bi to clang hoa;
II • Dan to gOp yen thanh lap mai cac cong ty ce phan, cong ty trach nhiam him han;
Dan to gOp yen vac) cac cong ty co phan, cong ty trach nhiam huu han dang hog Bong;
Dau to kinh doanh ce phieu, ky phieu, trai phieu va cac loai chang chi c6 gid; (Ian to thanh lap cacdoanh nghiap lien doanh cO 100% von dia TOng COng ty co phan hoat deng tai nu& ngoai;
Nhan thau xay lap cac loai hinh cOng trinh tai nu& ngoai;
Mc hien cac dick vu cung cap, lap dal, sire chi na, bac) hanh dieu hea khOng khi, than lanh, thiet bipheng chOng chay no, thang may;
Dai ly mua ban, ky gdi hang h6a;
Dai ly ban ye may bay cho cac hang trong va ngoai nuac;
Dat may cOng nghiap;
Dich vu mua ban va cha bien hang nOng lam san (trif cac loai go Nha inrac cam);
Treng, cham s6c, to be, MD quan rang, trong coy cong nghiap va than nuOi gia suc, gia cam;
Khai that va san xuat kinh doanh nuac ueng tinh khiet;
I • Kinh doanh khai tilde calf tang, bac x6p hang He thily, be N/A cho thué kho bai;
Van tai hang hea bang duang ba, dueng song va duang bien;
TO chat cac hoat dOng gido duc, dao tao to bac mam non clan bac trung hoc pile thOng, gido ducciao tao twang nghiap, dao tao ngoai ngta va to van du hoc (Doanh nghiap chi duoc hoat &Ong saukhi duoc co quan Nha nuarc cO them quyen cho phep)
Ca so' 14 No cao tai chinh
Bao cao tai chinh kern then duoc trinh bay bAng Deng Viet Nam (VND), theo nguyen tc gid gec va phehop vai cac Chuan muc Ke toan Viet Nam, He thOng Ke toan Viet Nam va cac quy dinh hien hanh cOlien quan tai Viet Nam
Bao cao tai chinh, tra Bao cao km chuyen tien ta, &roc lap tran co se den tich Bdo cao luu chuyen tien
to duoc lap theo phuong phdp gian tiep
Bao ca.() tai chinh nay la bdo ca () tai chinh rieng dm Tang C6ng ty va kheng bao gem ban cao tai chinhcifa cac cOng ty con, cong ty lien doanh, lien ket cua TOng COng ty Cid tri cac khoan dau to vao cOng tycon, cOng ty lien doanh, lien kat duoc phan anh then nguyen gid Tong COng ty lap bdo cao tai chinhhop nhat bao gem TOng C6ng ty va cac cong ty con trong mat bao cao khdc
1(5i ka townNam tai chinh caa Tong COng ty bat Tau to ngay 01 thang 01 va kat thilc van ngay 31 thang 12 Bala caotai chinh nay duet lap cho nam tad chinh ket thik ngdy 31 thang 12 nam 2010
Trang 17TONG CONG TY CO PHAN XUAT NHAP KHAU VA XAY DUNG VIET NAM
TOa nha Vinaconex, 34 Lang Ha,
BA° cat) tai chinh
Quan D6ng Da, thanh ph6 Ha NOi Cho nam tai chinh ket thOc ngay 31 tang 12 am 2010
Cac thuy& minh nay la mot bo phan hop thanh va can chto c doc cla'ng that vdi bao cao tat chinh Icêm theo
HUONG DAN KE TOAN MOI DA BAN HANH NHUNG CHU'A AP DUNG
Ngdy 6 thing 11 am 2009, BO Tai chinh da ban hanh ThOng to s6 210/2009/TT-BTC ("Thong to 210")
huang dan dp dung Chan lime Bao cao tai chinh QuOc to ye trinh bay bdo cao tai chinh va thuyet minh
thOng tin dOi vii cac cong cu tai chinh Viec , dp dung Th6ng to 210 se yeu trinh bay cac thOng tin
ding nhu anh huang cna viec trinh bay nay dOi vii mot sO cac cong cu tai chinh nhat Binh trong bdo cao
tai chinh cua doanh nghiep ThOng to nay se co hieu luc cho nam tai chinh ket thiic ydo hoac sau ngdy
31 tang 12 nam 2011 Ban TOng Giam dOc TOng COng ty dang dinh gid mdc dO anti Int6ng cua viec dp
dung ThOng to nay den bao cao tai chinh trong tuang lai cua Tong COng ty
TOM TAT CAC CHiNH SACH KE TOAN CHU YEU
Sau day la cac chinh sach ke tan chi) yeti &rot TOng COng ty dp dung trong viec lap bao cao tai chinh:
li(re tinh ke toan
Viec lap bao cao tai chinh tan thfi theo cac Chan muc Ke tan Viet Nam, He thong Ke tan Viet Nam
va cac quy dinh hien hanh co lien quan tai Viet Nam yeu au Ban TOng Giam dOc phai co nhang mdc
tinh va gia dinh anh hirOng den sO lieu bdo cao ye cong no, tai san va viec trinh bay cac khan cong no
va tai san tiem tang tai ngay, lap bao cao tai chinh ding nhu cac so bao cao ye doanh thu va chi phi
trong suOt tai chinh Két qua hat dOng kinh doanh thuc to c6 the khac vii cac u6c tinh, gia dinh
dat ra
Tien va cac khoan tt •ung (l •ting tien
Tien va cac khoan tuang throng tien bao g6m tien mat tai quy, cac khan tien gdi khOng ky han, cac
khodn dau to ngan han, c6 kha nang thanh khan cao, de dang chuyen doi thanh tien ya it rui ro lien
quan den viec bien dOng gia tri
Cac khoan phai thu va du• pheng no kV) del
Du phong pi-tat thu khO doi dtroc trich lap cho nhang khodn phai thu da qua han thanh tan to sau tang
tr6 len, hoac cac khoan phai thu ma ngubi no khO cO kha.nang thanh tan do bi thanh ly, phi san hay cac
khO khan Mang tu
Hang ton kho
Hang ton kho cluvc xac dinh trail co sa gia tap hon girra gid ,gec va gid tri than co the thuc hien &roc
Gia gOc hang ton kho bao gOm chi phi nguyen vat lieu truc dela, chi phi lao Ong truc tiep va chi phi san,
xuat chung, neu co, co clugc hang ton kho a dia diem N.M trang thai hien tai Gia gOc cua hang ton kho
&roc xac dinh theo phuong pap binh quan gia quyen Gia tri thuan ,c6 the duly hien &roc dugc xac
bang gia ban u.O.c tinh tilt cac chi phi tr6c tinh de Ilan thanh san pham ding chi phi tip thi, ban hang ya
phan ph6i phat sinh
Du' ph6ng giam gid hang ton kho cua TOng COng ty dugc trich lap theo cac quy dinh ke toan hien hanh
Theo clO, Tong COng ty cluvc phep trich lap ,du phOng giam gia hang ton kho lOi th6i, hOng, kern pham
chat va trong truOng hop gia gOc cda hang tOn kho cao hon gia tri than co the thuc hien duoc tai ngdy
ket thuc nien do ke tan
Tai san co dinh hint hinh va khAu hao
Tai san co dinh him hinh duct trinh bay theo nguyen gia tit gid tri hao mOn lay ke
Nguyen gia tai san co dinh hdu hinh bao gOm gia mua va tan bO cac chi phi khdc lien quan truc tiep
den viec dua tai san vac) trang thai sari sang su dung
Nguyen gia tai san co dinh huu hinh do to lam, to xay dung bao g6m chi phi xay dung, chi phi san xuat
thuc to phat sinh cong chi phi lap cla't yä chay thd
Trang 18TONG CONG TY CO PHAN XUAT NHAP KHAU VA XAY DING VIET NAM
Quan Dong Da, thanh phi Ha NOi Cho !lam tai chfnh ket th gc ngay 31 thang 12 nam 2010
Cac thuy 'eft mirth nay la mot ha phdn hop thanh va can cluov doc clang dial 116i bao cao tai chinh kem theo
Tai san co dinh huu hinh vä lkhau hao (Titp theo)Cdc chi phi Oat sinh sau khi tai san co dinh hdu hinh da dua vao hoat dOng nhu chi phi sda chi na, baodugng Aid dai tu thuerng dugc ghi nhan vao hdo cao ket qua boat dOng kinh doanh trong Dam tai tileddiem phat sinh chi phi Trong truing hop co the ching minh mot cdch rO rang rang cac khodn chi phinay lam tang lgi ich kinh to trong twang lai du tinh thu dugc do viec sir dung tai san co Binh hit hinhvuo:t tren muc hoat dOng tieu chuan da duoc clanh gia ban dau, thi chi phi nay da dugc von h6a nhu motkhoan nguyen gia tang them c6a tai san co dinh hit hinh
Tai san co dinh hint hinh duoc khau hao theo phiring phap duong thang dua tren thin gian him dunguic tinh, cu the nhu sau:
2010
SO nam
May mac va thiet biPhuong tin van tai
5-127
Tai san co dinh v6 hinh vä khan hao
Quydn dung chit
Tai san co dinh vO hinh the hien gia tri quyen sir dung dat vO th gi han nen khOng can trich khan hao
Phan mere nuiy vi tinh
Gid mua cua phan mem may vi tinh ma phan mem nay khOnghdi Id mot be) phan gin ket phancling co lien quan duoc von h6a va hach toan nhu tai san coO dinh vO Milli Phan mem may vi tinhduoc tinh khan hao theo phucrng phdp cluing thang trong yang 3 nam
Chi phi xay dung co ban dO dang
Cdc tai san dang trong qua hinh xay dung phuc vu muc dich san xuat, cho thue, quail tri hoac cho bat kS/
muc dich nao khdc dugc ghi nhan then gia gOc Chi phi nay bao giim chi phi ,dich vu va chi phi lai vay
co lien quan phi.' hop van chinh sach ke toan TOng COng ty Vic tinh khau haocila cac tai san nayclugc dp dung giOng nhu vui cac tai san khdc, bat Tau tin khi tai san er var y trang thdi san sang sir dung
BAt d6ng san dau tu.
Bat dOng san dau to bao gOm quyen sir dung dat va nha cda, vat kien truc do TOng COng ty nam giftnham muc dich thu lgi to viec cho thue hoac chi tang dugc trinh bay theo nguyén gia trir gia tri haoman Itly ke Nguyen giä dm bat dong san dau to duoc mua bao gOm gid mua va cac chi phi lien quantruc tiep nhu phi dich vu to van , ve luat phdp lien quan, thue truck ba va chi phi giao dich lien quankhac Nguyen gia bat dOng san dau to tu xay la gia tri quyet toan cling trinh hoac de chi phi lien quantruc tiep cilia bat Ong san dau tu
Cdc chi phi phat sinh sau khi bat dOng san dau to da dirge dua var y hoat Ong nhu chi phi sin Chia Irabar) trl truing dirge ghi nhan vao bac, car) ket qua hoat dOng kinh doanh trong nam tai thin diem phatsinh chi phi Trong truing hop co the chirng minh met cach r'6 rang rang cac khoan chi phi nay lam tanglgi ich kinh to trong tuong lai du: tinh thu duoc do viec sir dung bat dOng san Mu tovirgt tren muc hoatdong tier' chuan cid dugc, danh gia ban &du, thi chi phi nay duoc von hia nhu mot khodn nguyen gid tangthem cila bat dOng san dau tu
Khau , hao duoc tinh theo phugng phap duerng thang dua tren thin gian him dung uic tinh cila bat dOngsan dau tu Theri gian hit dung uic tinh nhu sau:
N5m 2010 (S6 nam)
Trang 19TONG CONG TY CO PHAN XUAT NHAP KHAU VA XAY DUNG VIET NAM
Quan Dong Da, thanh pha Ha Ned Cho nam tai chinh ket thiac ngay 31 thOng 12 nam 2010
Cac thuyjt minh nay la mat ba phOn hop thanh va can du'c't clac clang thai bcio cao tai chinh kem theo
Cdc IchoAn d'Au
Cac khodn ddu to diroc plidn anh theo nguyen gia Du phOng gidm gia ddu to trich lAp theo Thong
to so 228/2009/TT-BTC cua BO Tai chinh ban hAnh ngdy 07 thdng 12 nam 2009 Tong COng ty khangtrich lap dir phOng khoan cldu to vao Cong ty Co phan Xi mang Cam phd, tong ty nay dang bi to theo kehoach cla dirge xay dung trong phoong an kinh doanh truefc khi Tau to Du' phOng giam giO ddu to clogclap khi Ban Tang GiOm (lac cho rang viec giam gia nay khOng mang tinh tam that Du phOng cluoc hoannhap neu viec tang gia tri ca the thu hai sau do co the lien he mat cach khach quan tói mat so kien phdtsinh sau khi khoan do phOng nay duct lap Khodn do phang chi &roc hoan nhap trong pham vi sao chogia tri ghi so dm cac khodn dau khang yogi qua gia tri ghi so cda cac khoan nu to nay khi gia dinhkhang co khodn phOng ndo da duct ghi nhan
Ddu tw veto tong ty con
;I
Cac khoan dau to vao cac Cong ty con Id cac khodn ddu to vao cac don vi do Tang COng ty kiem soot Hi
Sy kiém soot ton tai khi Tong Cong ty co khd nang chi phi cac chinh sach tai chinh va hoat clangmat don vi de thu dogc cac lai ich tir hoat (King nay
flan 1w vao cac cOng ty lien kjt, lieu doanh
COng ty lien ket Id mat Clang ty ma Tang Cong ty có anh huang clang , ke' nhung khang phdi IA clang tycon hay Ong ty lien doanh ciaa Tang Cong ty Anh hoang clang Ice the hien a quyen tham gia vao viecdua ra cac quyet dinh ye chinh sach tai chinh va boat clang cfla ben nhan ddu to nhung khOng co anhhtrang ye mat kiem soot hoac Sing kiem soot nhung chinh sach nay
Cdc Ong ty lien doanh IA cac Ong ty ma Tang Clang ty co quy6'n clang kiem soot cac hoat dOng cua cacding ty nay, duoc thanh Lap theo thaa thuan hop clang va yen cdu nhdt tri cao ve cac quyet dinh taichinh va hoat clang
Cdc khoan van Op vao ding ty lien ket, lien doanh dogc ghi nhan theo gia gac va cluvc phan anh IAmat khoan dau to vao cOng ty lien ket, lien doanh tren bao cao tai chinh
Cele khoiin Jan to' deli hirn kluic
Cac khodn dau han khdc bao gam cac khodn clan to mua co phdn ty le nha han 20% von dieu
le cila clang ty co phan, cac khoan ddu to dai han khac &roc phdn anh theo gia geic
Chi phi tra trw6c dai han
Chi phi Nit trd Wu&
Chi phi dot tra truiac bao gam tien thue Tat tra truck va cac chi phi khdc lien quan den viec bdo ddm choviec sia dung dot thue Cac chi phi nay clogc ghi nhan vao bdo cao két qud hoat clang kinh doanh theophoong phap duaing thang dva tren thOi han dia hop clOng thue at Id 20 nam
Phi Into Minh ph& hanh Will philfw
Phi bdo lanh phat, hanh trai phieu the hien phi bao lanh phat hanh trai phieutra va phdi tra cho Ngdnhang lien quan den viec phat hanh trai phieu dai han Phi bao lanh phat hanh trai phieu cliroc phan basthen phoemg phap duong thong trong yang 2 d6n 3 nam ke to ngay phat hanh
V6n chu so' hitu, trich lap guy
Cdc quY thuac van cha sa hiru bao gam Quy ddu to Ira pilaf trien, Quy dir phong tai chinh va Quy khenthuang va phut lai Viec trich lap cac quy thuac vancohil siO durgc trich nhuan chin phan phOihang nam tren phdn tram then quyet ,dinh ciaa O deng tai Dai hal dOng co clOng thoOng nien Cacquy dogc stir dung cho cac muc dich cu the then quyet dinh cua co Ong
Trang 20TONG CONG TY CO PHAN XUAT NHAP KHAU VA XAY DV'NG VIET NAM
Quan Dong Da, thanh pha Ha Nai Cho ndm tai chinh kat fink ngay 31 thang 12 ndm 2010
Cac thuyè't mink nay la mot bO phan hop thanh va can & •oc doc clang thOi vai bao ccio tai chinh lcêm theo
Ghi nhlan doanh thu
Doanh thu cung cap dich vu
Doanh thu ctia giao dich v'e cung cap dich vu duoc ghi nhan khi kat qud cita giao dich do duoc xac dinhmot cach clang tin cay Truang hop giao dich ye cung cap dich vu lien quan den nhieu ky thi doanh thuduoc ghi nhjn trong ky theo két qud phan cOng viac dO hoan thanh tai ngay cila , Bang can dOi ke toan
cua ky do Kat qua giao dich cung cap dich vu duoc xac dinh khi th6a man tat ca ban (4) dieu kinsau:
Doanh thu duoc xac dinh tuong ai chdc chdn;
CO kha nang thu duoc Igi ich kinh to tit giao dich cung cap dich vu do;
Xac dinh duoc phan cong viac da hoan thanh tai ngay cna Bang can ai ke toan; va
Xac dinh duoc chi phi phat sinh cho giao dich va chi phi a hoan thanh giao dich cung cap dich vu
(TO.
Doanh thu cho dine
Doanh thu cho thue bat clang san duoc ghi nhan trong bat) cdo kat qua hoat clang kinh doanh theophtrong phdp &rang thAng dun vat) thai han dm hop dOng thué Cdc khodn hoa hang cho thue duoc ghinhan trong bao cdo ket qua hoat clang kinh doanh nhu la mat 1)0 phan hop thanh dm tong doanh thu chothue
Doanh thu tit twat d'Ong chuyen nhuyng beit tang san
Doi vai bat (tang sail ma Tang C'Ong ty ban sau khi c/A xay dung hoan tat, doanh thu va gia van duoc ghinhan khi phan Ion tni ro va loi ich lien quan den bat clang san da duct , chuyen giao sang ngutli mua DOivai bat (tang san duoc ban truck khi xay Ong hoan tat ma theo d6 T6ng COng ty co nghia vu xay dungIra hoan tat du On bat clang san va ngtrai mua thanh toan ti'an theo tien do xay dung va chap nhjn cac loiich va rin ro tir nhang bien clang tren tri ,truOng, doanh thu va gia von duoc ghi nhan theo ty le; hoanthanh cong viac xay dung vdo ngdy ket thitc ky ,ke toan van cilia bat clang san ban tru:ac khi xaydung hodn , tat duoc xac dinh ,dun tren chi phi thyrc to phat sinh cho xay Ong dat dai va chi phi xay dung
uOc tinh de hoan tat du On bat dOng sari Chi phi trait tinh de xay dung bat clang san duoc trich truac
cac khoan chi thun to se duoc ghi gidm \Tao tai khoan chi phi phai tra nay
Hop dOng xay dung
Khi kat qua thuc hien hop d6ng xay dung co the duoc u:ac tinh mat cdch dang tin cay, doanh thu va chiphi lien quan den hop clang duoc ghi nhan tuong dug vai phan cOng viac do hoan thanh tai ngay két thitcnien da ke toan duoc tinh bang ty le phan tram giCra chi phi phat sinh cna phan cOng viac da hoan thanhtai thOi diem ket thnc ky ké town so vai tang chi phi du town ctla hop clang, ngoai trlr trutrng hop chi phinay khOng tuong throng vai phan khOi luong xay Idp do hoan thanh Khoan chi phi nay co the bao gOmcac chi phi phu them, cac khoan bOi thtrang va chi thuOng Unit hien hop clang theo th6a thuan vai khdchhang
Khi kat qua thu:c hien hop ding xay dung khOng the duoc trac tinh mat cdch clang tin cay, doanh thu chi
&roc ghi nhjn Wang throng vai chi phi cilia hop clang do Oat sinh ma viac ,cluochoan tra la Wang dOichdc chän Doanh thu khOng duoc ghi nhan neu nhu co cac yeti to khOng chdc chain trong yeti lien quanden khd Wang thu hOi cac khodn phdi thu
Trang 21TONG CONG TY CO PHAN XUAT NHAP KHAU VA XAY DING VIET NAM
Quan Deng Da, thanh phe HO Nei Cho nam tai chinh ket fink ngdy 31 thang 12 nam 2010
Cac thuyet minh nay la nOt V) ph an hop thanh va can duvc doc da'ng the ri vai hew cao tai chinh kern theo
Ngoai
COng ty ap dung xu ly chenh Lech ty gia theo huong clan caa ThOng tu se 201/2009/TT-BTC cua Be TMchinh ban hanh ngay 15 thang 10 nam 2009 Theo do, cac nghiep vu phat sinh bang cac loai ngoaiduvc chuyen dOi theo ty gid tai ngdy phât sinh nghiep vu Chenh Lech ty gia phat sinh tit cac nghiep vunay duos hach todn van ban cao ket qua hoat Ong kinh doanh
S6 du cac tai san bang tien va cong ng phdi thu, phai tra co gec ngoai to tai ngay ket fink nien de ketoan dugc chuyen clOi theo ty gia tai ngdy nay va dugc xir ly nhu sau:
- Ghent( Lech ty gia phdt sinh tir viec danh gia lai cac khoan tien, phai thu va phai tra ngan han co gecngoai to tai ngay ket thiic nien de ke toan dugc ghi nhan ten khoan muc chenh le", ch ty gid hoi dodi thucmuc von chu sa him tren bang can din ke toan
- Chenh Lech phat sinh tir viec danh gia lai cac khoan phai thu dai han dugc ghi nhan vao ket qua hoatcleng kinh doanh trong nam
- Chenh Lech phdt sinh tir viec danh gid lai cac khoan pH" tra dai han dugc ghi nhan vac, ke't qua hogdeng kinh doanh trong ky Khoan to chénh *11 ty gia con lai chua ghi nhan vao ket qua boat dong kinhdoanh va dugc phan be vao chi phi tei da khOng qua 5 nam
Huang dAn cna Thong tu se 201/2009/TT-BTC nhu tren co khdc biet so vai quy dinh cua Chuan muctoan Viet Nam s6 10 (VAS 10) "Anh huang cua viec thay dei ty gid hei cloth" Theo VAS I0, tat cachenh,lech ty gia do danh gid se du co gOc ngoai to tai ngay ket thuc nien de ke toan dugc hach toanvao kêt qua hoat dong kinh doanh Ban TOng Giam dec Tong COng ty quyet dinh ap dung ghi nhanchenh tech ty gid theo huang clan tai ThOng tu so 201/2009/TT-BTC va tin tuang viec ap dung dO dingvai viec Ong th gi cong bg clay du thOng tin ve sy khdc biet trong tru gng hop ap dung theo hugng clantheo VAS 10 se cung cap day cid han cac thOng tin cho ngu gi sir dung bdo cao tai chinh Theo dO,,viec
Op dung ghi nhan chénh Lech ty gia theo ThOng tu so 201/2009/TT-BTC lai nhuan trugc thueTOng COng ty cho nam tai chinh ket thiic ngay 31 thdng 12 nam 2010 tang khodng 1.300 trieu VND(nam 2009: giam 326 trieu VND) va khoan muc "chenh tech ty gid hOi dodi" dugc phan anh trong mucvon chn se him tren bang can dei ke toan cita Tong COng ty tai ngay 31 thang 12 nam 2010 se giam metkhoan tuong Ung so vai ap dung theo VAS 10
Chi phi di vay
Chi phi di vay lien quan truc tiep den viec mua, dau tu xay dung hoac san xuat nhang tai san can motthgi gian Wang dOi dai de hoan thanh dua vao sd dung hoac kinh doanh dugc cong vao nguyen giasan cho den khi tai san dO dugc dua vac) sir dung hoac kinh doanh Cdc khoan thu nhap phdt sinh tir viecdau tu tam th gi cac khoan vay dugc ghi giam nguyen gia tai san co lien quan
Tat ca cac chi phi lai vay khdc dugc ghi nhan vao bdo cao ket qua boat Ong kinh doanh khi phdt sinh
Doanh thu hoat dong tai chinh va chi phi tai
Doanh thu boat do, tai chinh bao gem thu nhap tien lai tir cac guy, dau to va cac khodn cho vay, thunhap coe tirc, thu nhap tir hog Ong kink doanh chang khoan va lai chenh Lech ty gid Thu nhap tien tai
duvc ghi nhan khi phai sinh, sir dung phuong phdp 10( suat thuc té Thu nhap co tirc dugc ghi nhan vaongay ma quyen nhan coO tirc cua TOng COng ty dugc thiet lap Doanh thu to cac hoat clang kinh doanhchimg khodn dugc ghi nhan trong bdo cao ket qua hoat &Ong kinh doanh khi cac rui ro va lgi ich chd yeugan vai quyen so hint do dugc chuyen giao cho ngoai mua Cac rui ro va lai ich cha yeu gdn vbi quyen
so hau ,throc chuyen giao phu thuec vac! viec hoan thanh giao dick kinh doanh (dOi vai chang khodnniem yet) hoac viec hoan thanh hop dong chuyen nhuvng tai sari (dOi vai cac chimg khoan chua niemyet)
Chi phi tai chinh bao g6m chi phi tien 15i to cac khodn vay va.18 chenh Lech ty gid Chi phi vay duvc ghinhan la met chi phi trong nam khi chi phi nay Oat sinh theo phuong phap lai suat thuc te, ngoai trirtruang hop chi phi vay lien quan den cac khodn vay cho muc dich hinh thanh tai san co dinh him hinh
du dieu kienhi khi de chi phi vay pi-1dt sinh trong qua trinh xay dung se dugc von h6a vao nguyen gia.cac tai san coe dinh lien quan
1 El
Trang 22TONG CONG TY CO PHAN XUAT NHAP MAU VA XAY DING VICT NAM
Quin Dang Da, thanh pha Ha Nei Cho nam tai chinh kdt thnc ngay 31 thing 12 Dam 2010
Ccic thuye't minh nay la mot b0 phOn hop thanh va can dttac cloc gong thai vat bao cao tai chinh kem theo
Cac khan du pining
Cac khan du pi-1611g duoc ghi nh5n khi Tang COng ty co nghia vu no hien tai do kdt qua tir met su kien
(la xay ra, va T6ng COng ty co khi p ang thanh tan nghia vu nay Cdc khoan du phOng xac
Binh trail co sa uoc tinh cila Ban Tang Giam dec ye cac khoan chi phi can tkiet de thanh tan nghia Yu
no nay tai ngay ket thitc nien de ke toan
Thud
Thug thu nap doanh nghiep thd hien tang gia tri cda se thud phai tra hien tai va sa thud hoan 14i
bang can dOi ke toan Thud thu nap hoan lai phai tra phai duoc ghi nhdn cho tat ca cac khan chenh
Lech tam thai con tai sari thud thu nhap hoan lai chi clugc ghi nh5n khi chac than co du lgi nhudn tinh
thud trong thong lai de khdu trn cac khan chenh tech tam thai
Thud thu nh5p hoan lai clugc xac dinh theo thud suit du Unit se ap dung cho nam tai san duoc thu
hay no phai tra duoc thanh tan Thud thu nap hoOn lai duoc ghi vao bao cao ket qua hog clang
kinh doanh va chi ghi vao von sa khi khan thud do co lien quan den cac khan mgc duoc ghi
tang vao von chn
Tdi sari thu g thu nhdp hoan lai va no thud thu nhap }loan phai tra NI khi Tang COng ty co
quyén hop phdp de"' Oita tai sari thud thu nap hien hanh \Lai thud thu nh5p hien hanh phai nep va.
khi cac tai sari thud thu nap hoan lai va no thud thu nh5p hoan lai phai 'na lien quan tai thud thu nap
doanh nghiep duoc quail ly befi ding met co quan thud va TOng COng ty co du dinh thanh tan thud thu
nap hien hanh tren co sa than
Viec xac Binh thud thu nhdp ca Tang COng ty can cu vao cac quy Binh hien hanh ye thud Tuy nhien,
nhang quy dinh nay thay dOi theo ttrng thai ky va If* xac dinh sau ciing ye thud thu nh5p doanh nghiep
nil)/ thuec vao kat qud kiem tra cua co quan thud co tam quyen
Cac loai thud khac duoc ap dung theo caclu5t thud hien hanh tai Viet Nam
Lai tan co phidu
Tang C6ng ty trinh bay lai co ban va lai suy giam tren co phieu ,(EPS) cho cac co clang pha thOng Lai
co ban tren co phieuduoc tinh bang cach lay lai hoac 16 thuec ye co clang phO thOng TOng COng ty
chia cho so luongco phieu phO thOng binh clan gia quyen luuanh trong nam Lai suy gidm tren
phieu duoc xac dinh bang cach dieu chinh lai hoac 16' thuec ye coO dOng phO thOng va so luong co phieu
phO th6ng birth quan gia quyen dang luu hanh co tinh den cac anh huang cua co phieu phO th6ng co tiem
nang suy giam
•
C
So thud phi tra hien tai duoc tinh dua tren thu nap chiu thud trong nam Thu nh5p chiu thud khac vai
lgi nhu5n than duet trinh bay tren bdo cao ket qud hog clang kinh doanh vi thu nhdp chiu thu g khOng
bao gem cac khan thu nap hay chi phi tinh thud hoac duoc khau trur trong cac nam khac (bao gem ca
16 mang sang, au co) va ngoai ra khOng bao gem cac chi lieu khOng chiu thud hoac khOng duac khau
Thud thu nap 'loan lai duoc tinh tren cac khan chenh Lech gtha gia tri ghi so va co sa tinh thud thu
nh5p cua cac khan muc tai san hoac tong nu tren bao cao tai chinh va dirge ghi nh5n theo paving phap 9