Báo cáo tài chính hợp nhất quý 1 năm 2010 - Công ty Cổ phần Phát triển Đô thị Công nghiệp Số 2

Báo cáo tài chính hợp nhất quý 1 năm 2010 - Công ty Cổ phần Phát triển Đô thị Công nghiệp Số 2 tài liệu, giáo án, bài gi...

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CONG TY CO PHAN PHAT TRIE'N

V{) Till cfJ:\G NGIII~l' S(} 2 MST : 3600 259 560 -

-_._ sAo cAo

TAl cHiNH HQ'P NHAT

QU)' I nihn 2010

l'i"i gLii: • •

1l22, V6 Ihi Siu- Bitn Hoa-D.Na;

M~u 6ll02-DN

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(6S,314,6IS.671) (61,721,380.301)

Tai ng~y 31 IMng 03 n~m 2010

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v _ TM sol•• dlli lip" thde

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T;~nchi t•.• coo nglit'liClIngdp h.l.nghot ,.I dich'~ 00 (54.409.827.%01 (19.762.927.479)

"" ehul'in li~n \Iud, ,iCi>o¥ldORl<kl.h duo.h W 20l.69,455,781 ll,415,4J2,023 II_LtAl chuyin Il'n liCho~1 "(ing "',, III

1.Ti~Dchi M 10•• silO d~ Mng TSCD •• TS dii h.jQ~lIic

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SO'cd phdn 250.000 2.800,000 1.760.000 169.782 289.380

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- C6ng ly cil phh dy dll'ng <6"2OOng N.i: TP Bicn lib 10.327.500.000

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no ddn vi Dill chi W,n dj~u Ie Ih<fCgop

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e- C('Jng Iy CP Dja lIC I:)~i a TP 116Cltl Minlt

d- Coog ty TNIIII Berjua _ D2D

Co)ng

• Cling Iy d~u IIi til ehfnh dill h~n khae: 06 ddn ~j

a- Cong ty CP dicit ~~ Sonaderi 2,500.000.000

h Cling Iyetph~n Sonaderi Chau Ddc 28.000.000.000

c- Ngan Hng IhU'tlng m~i cd phAn Dai A 25.23I.!i79.ooo

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c- C6ng ty CP Dia 6c Thiio Elien 10.000.000,000

• Thanh phdn ho)l dllng 'loan trj va han TGllggiiim !lOccling Iy

- H{li d.~nl: '1uan trj

Oog Ng" Duc Thl nh

Ong Nguy~n Xuall Dlnh

OngH6Dtl'cTMnh

Ollg Truong LU\l

Oog Ph~m Uyen Nguyen

• llun Tdng giam d6e

Ong Nguy~o Xuall Dinh

OngH&DttcTMnh

C()NG TV \)20

D,a chi, U22, Doti'lngV/j Ih, <~u,TP Bih II"., DOng nai

Tel: (061)3817 825 FAX: (061)3817 ;68

THUYET MINH sAo cAo TAl CHINH Hl;JP NHAT (Ii/p Iheo)

(Cdc Ihuyl"l mi~h nay Ii:J "'{II b(; rh4n h'/p loonh a ("linJu"c <1;><:dAng 1M; "'; baocd"la; <'Mnhj

1/ D,j.C DIEM 110,,"T IJl)rw; ciJA \}()'\SlI NGlII~P

1- Hlnh IhU'cS(~hU'u ,,(In:

Ci>ng ty c(~ phln Philt Iri~n 1)0 thi C('Jng nghi~p <6 2 dU'l,lclhlwh I~p vA ho~t d~ng theu giay chU"1\gnMn d~ng k9 k inhdoanh sIS470300029& ngAy 03 lhing 01 n~m 2006{ dang k9 lhay dili g~n nhall~n IhlY3 ngay 18 lhang 05 nam 20Cl9)do sa Kt hoach vA Dlu tot TJnh D6ng Nai dp.

VlSndi~u Ie lheo gi!y chlYngnh~n dang 1<9kinh doanh I~n d~u la: 52.160.000.000 d6ng, theo gi!y chung nh~n DKKD thay d6i Iiln 3 lA: 107.000.000.000 d6ng

TIl,! ,,) cUa cong ty I~i: H22 dlrOng yo lhj Sau, Photllng Th6ng Nh.ll Thanlt pM Bi~n

lib., Tlnh D6ng N.;

• Dunh <aeh cae cling Iy con dll"c Ill/V nhjI'J

-

I-nAo C,\O TAl Clli"H

Ky kc l,><inkel thue ngay31lOJn010

Tnrong ban TMnh vien Thanh v;en

CO:'>lG TY D2D

[Ii chi: Hll, [llfilngVi') thi ,.u TP Bien H1>a.Dong na;

Tel: (061)381782S FAX:(06I}J817768

THUYET MINH BAo cAo TAl CHINH H(;lP NHAT (Iiip tl,,"o)

(Cac thy!1 ",jnh nciy IiJ m{!t IJ<j pMn h{1p ,hiinn va can d""c doc o1On81M! vdj oooct:l" 1M chinn)

* !"Ol:lfilid~ i di('n Ih.,o pha pluGtcua dIng Iy:

Ong Nguyo!n Xu,,"nDlnh T6ng giarn d6c

• Thanh ph;1n ball ki~m soal cong ty

Ong Hi Long Sl1u

Oug Phan Qu'\C Anh

Ong H6 mnll TIIai

3- Linll v\l'c kinh doanll :

Xay d\l'f1gcd ban kinll d"uull bal dOng san kMeli S1!nnhll.Mug, dicll vy dn lieh

4- ~I:aullnl:h;l killh doanh.:

Xay dlf/lg dIng tcluh dan dllng eong nglli.;p gino lhong thuy J<;Ii,c6ug Icluh ky lhu.(il kMe ( d y dlf/lg Celsd h.'I-I~ng khu c6ng nghiep khll diin elI)

Xiiy dlfng nhll.d, ding Iclnh eong c.;.ng

DSu Ill' kinh donnll "" t!ng khu cling nghi.;p khn dan elf khu do th.i Ithu du heh, lruug tim tlll1lJngIn,,"i.CaO6e va n ph.bng eho lhne

San lap m~l bAng ban ebe cling nghi~p

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• San :\11:\1can ki.en be tling Clln ki.;n S!llhtp

Kinh dnanh bil d.;.ng ,.an, kinh doanh djeh vl,ldll Heh khaeh ",n nM hAng,

_ DAo ~o ph{\'thong vAdai hQe

IV KY K£ TOAN, t)!fN V1 TlEN Tt sODI,ING TRONG K£ TOAS

I Ky kc; tOlin nl1m:

K5' ke tean nam b~1adu I\l'01 thang 01 v~ kel thlie l'l-ing~y 31 thang 12 Mng n~m 2- lldn ~ili;!n l~ sti' dll11gtrong kf totin: VND

Deln vi li;!n Ie .itd~ng lrong ghi eh.~p kc!loan LlI.d6ng Vi.;1Nam( VND)

1111CHlJ,(N r.lI,I'c vA CII£ DO K~ WAN AI' DIJNG

1- Cht d(lk(toon lip d•••"g:

Cong Iy ap dung ehuiln m,!e k€ lmln Vivl Nam v~ eh'" dC>kG loan Viel Nam ban Mnh th.en quytl dinh s6 1Sf2OO61QD.BTCng~y 10l0Jf2006 cua B<}lrlfong B(I Hi Chinh 2- Tuy!!n b6 vi! vi~e tuin Ihi ehuin ml1c kl!' toon va ehe d<}k( loan

C6ng Iy dil ap d",ng de ehuln m\l'c l6lOlln Viel Nam v~ de van han hll'i'lngd!n chuln m\l'e kd to:!n Vien nam Ba" do I~i chillh du\l'c laP villr,nh My I'M h<;lpv"i cae qui dinh eua cae eh.u!n mlfc ke loan Vi';l Nam va eh.";d{>k( loan doanh ngh.i.;p Viel Nam ban h~nh t,,"iquy,,"ldjnh 561512W6/Qf).BTC ngily 2010JI2006 eUa EO lnrdng BoSHi Chinh

3 IIlnh th<1eke toa n ap d',lllg:

Cling Iy dang <1pdllng hlnlllh\1'e koe'lnan III s6 nhal ky chung

IVI cAe CHIN II SACH Kit TO,\N AI' DIJNG

1- Nguye n I~ e ghi nMn de khoa n tit!n va cae khoii n !ltftng dll',tng li;!n:

2

-1IAO CAO TAl CHI:'>l1l

Ky kt-l".n ktl1hllc ngay 31i\)312010

n)NG TYD2D

Pia chl: 1122.Duilng VO(hi au TI' Bien Hb, DOngn,i

Tel:(061)3811825 "AX: (061)3811768

THUYET MiNH BAa cAo TAl CH[NH Hc;lp NHAT (tieplheo)

(Cae thu)'.i ",;nh ruly /i) ",(it b<Jplu)n lull' Ih<lnh ya eJn du~'<'d,-,c dong IhOiwi btl" cdo I<lichinh)

Nguyen l,k de dinb de khoon (u,lng d\f,lng li,to:

Ti.!n hao g6m: Ti";n U1-i<.Juy,ti~n dang ehuyln va cae khoo.n ky gui khong k~ han TlDJng dlf(fl)g li';n 11 de khoan dh Ilf ng1n b~n kh6ng qua 3 thang, e6 khi nang ehuyi\'n dd; dt: dang (hanh m{l( lW;1ngli';n de dinb va kbung e6 nhi.!n nii ro trong ehuyln d6i (hanb ti~n

l'blll1ng pbap chuyen dlli de d6ng li~n kHe ra d~'\ngti~n ,Ii' d~ng trong ke toan

Cac nghi~p VIIphat sinh h~ng ogo~i (e dll<;lchad wan theo ly gia U1-i(hi'sidiem pbal sinb nghi~p VII,S5 dll de khoan li";n va eong n<1c6 g6e ngo~1 te dllQc ehuyen dlli SlIng d6ng ti~n h,!-cbloan Ihco ty gia hOIdoai do Ngin blng Nhll.nu'''e dIng l>6 U1-i(hai "ilm kt( IMc ky ke lOan nam

2 Nguyen t"'e ghi nhljn haug t6n kho:

_ Nguyen de ghi nh$.n bang 16n kho: Theo nguyen 11e gia g6e

Oi" g5e hang (6n kho ban g6m: Chi phi mua, chi phi v~n "huyEn, "he bien va dc chi ph! lien quan trl,te tiel' khae phal sinh dl c6 d1.fdchang t6n kho

- Phl/(jng phap Ilnh gia Iri hang t6n kho :Blnh quin gia quy";n

_ Phll<Jogphap hach loon hang 160kho: Kc kIlai Ihlli'sngxuyen

• Phllclng I'MI' I~p d\TpMng gia m gia h.!lng t6n kho:

Cu6i ky kelOan nam, khi gia (rj (huln e6 (hi (hll'e hien <lllo;leeua bing 16n lho nh<i hon gia g6e tbl phii 1$1'dll' phllng giam gia hang 16n kho

Du' pbllng giam gia h~ng t6n kho dlDJel$p lil s6 chenh leeb giiIa gia g6e cola bang din kbu I"n hOn gi~ trj (huAn e6 (hi!'th\l'c hi.;n <lillie

J-Nguyt'n tllc !thi nhQ.n de khoan pbil thu Ihll'dng rnlJi va ph1ii thu khac

Cae kho;!n phii tbulhl/(jng m~i va ph:li (hu kMe Ihl hien gii lrj e6 thi tb\l'e hien dlI<;Ic (heo dll' kien

D\l' pbllng phii (hu kh6 <lllidlI<JeI~p <bocae khoan nll phai lhu qu~ han thanh tOOnho~c

de khoon no;le6 b~ng ehung ehlle ehlln la kMng (hu d\f<;lc

4- Nguyt'n hie gill nh(ln va khjluhnll TSeD:

_Nguyen (lie ghl nh$n TSCEI hiro hlnh, TSCD vo hlnh:

T~i san ~ "inh cua e6ng Iy phin anh Ihoo nguyen gia va gia (ri hao mlln lily kt

• Phlfdng phap Wu hao TSCD hiro hlnh, TSCEI vll blnh:

Trieh lh!u hao (hen QD 20612003IQD, BTC ngay 3111212003eila B(\ Hi ehlnh

5- Nguyt' n hi e ghl nh(l n ,-a khA'uh,," ba't d.;inl: Slin dtl u ht:

_ Nguyen l:'e ghi nMn bi( d{lng san dAu tll' :Theo nguyen Illc gi:l g6c

_ Phlfdng phap kha"u hao M( d{,"g san d.iu (If: DW;lekIltu hao Iheo phU'dng pMp dllilog Ibing pbil h(lp v"i ehuin m\l'e.605 _ Ba"tdQng.an dau 111

6_ Nguyen I&e gh; oh(ln de khOlili dju III tal ellinh:

_Ck kho;;.od.iu Iu' vao cong ty con, ding ty lien k/;'l, v6n g6p yaU eO.0 kinh doanh

d6ng kiern ,mit dll(le pha n a nh theo phll'<lngpM p von eh,; s<'lhUtt

_Cae khoan d.iu IIIehltng khoan ng:'n h,!-n,dli h,!-nkMc doMeghi nh~n Ibeo giJ g6e

.).

nAo cAo TAl Cllt~1I

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THUY~T MINH BAo cAo TAl CHiNH HQP NHAT(lifp rheo)

ICdc rhnyfl minh.wy /tl m(ir b<iplu;n h('pIMnh vb can JU(ICJoe JOng IMI "ti Mocdo till chl"h)

• Cic khoan diu Ill"ngil"n h~n.d~i h~n kMc M<)c ghl nh~n theo gia goc

• Plntdng pM p I~p d,! philng giam gia d! u Ill"ngj n h~ n, d~ i han

Cuol kS' kG 100In n1m, khi gia trj th.J.n e6 th.e th,!c hi~n dll"<;lecU cae kh"an <tin Itt nhc hdn gia g6c thl phai l.1pd,! phung giam ga d;1n Ill" Cilng Iy tit'n Mnh lap d\/" pMng ldn thaI d!u Ill"lheo hll"dng din (~i lhOng Ill" s6 13/20061IT-BTC ngay 1110212006 cU !iii

Tili Chlnh v~ vite hOOng din che d(i !rich I~p va stTdl,lng cae khoan d\/" phOng giam gia hang 16n khn, cac khoan d!u 1lItli cblnh

, ]'o;l:u)'en llic I:hl nh~n ~1J.v6n h"ll de kh",in chi phf di vay:

• Nguyen til"c ghl nMn chi pbl di vay: Ghi nh4n van chi phi san xuii'I kinh <loanh lrong ky, Ln)"khi dl1<;1cvOn ho then qui djnh cU ehn1n m,!e ke loan sol6- chi pM di vuy

8- Nl:uyen llic I:hi nh~n vii vanh"ll ewe kh",itl chi phi khlle:

+Chi phi ld Irltdc: Chi phi tni tnroe dl1\fev6tl h6a M ph.itl hIl"van chi phi r.an xual kinh do.nh bao gom Iqi lhe lhU'llng m~i chi phi cllng cli <lling Cli phiitl bII"<l:J:tlvan cae ddi IU"!;lngchin chi phi lrong nhi~u nAm

9 Ngoy~n tac ghi nh{in chi phi phai Ira

Ghi nh4n dc khoan chi phi cho h<X!td(mg san J(u~'t kinh <loanh Ir<mg kS' nhlffig lhuc Ie chtta pHI sinh vi~c chi td,

10-Ngoy~n tac ghi nh(in vlSn chu si'J hiJu

• V6n d~n 111cua chu sa hu-u: DullC ghi nh4 n Ihoo sISvlSn Ih,!c g6p cU chu sd hii'u

• Thang <lll"v6n c6 pho1n: Dll"\fcghi nMn theo scj chenh I~ch I"n htln( ho3c nhc h<Jn) gilfa gi~ IIi Ih,!c te' phal Mnh vi\ m~nh gia c6 phi,;'u cu cllng Iy khi pHI Mnh cd phi.!u

, Nguyen l.ie glti nMn h;ri nhuin chU"aphan ph6i:

La r;(Jl<;linhdn IIr hoal d(ing cU do.nh nghi~p sau khi Iflr chi phi thue' Ihn nMp dn.nh nghi~p( neu c6) va cac khoan di~u chlnh do ~p <lling h6i 16th.y dtli ehlnh ach ke !<lan

va di~u chlnh h6; 16 sai s61ln;lOg yoiu cu cac nam t'll"dc

Vi~c tAng giolm v6n di~u l~ va pMn phii, 1<);nhoan dU"!;lcIh\/"c hi~n theo Nghj quyo!l d~i h(li d&ng cd diing Ihlrtlng nien

11 Nl:uyen lac va phlJdng phap ghl nMn "o!lnh Ihn:

- Doanh thu ban hang: Tnan Lhu cae dieu kitn ghi nMn <loanh Ibu qui dinh t~i chuin m,!e ke Inan s614 doanh thu vdthu nh~p khdc doanh Ihu dU"!;lcdc dinh Ihen gia Ifi h<;lp

If cua c~c kho;! n dii thu ho!c sf thu dll"(lcIhen nguyen l.1c ke loan d6n IIeb

,Doong Ihu cung dp <lieh vli: Du\fc ghi nhin ph~ h<;lpv,ji hudng din I~i chuin m\/"cso'

14- doa"h Ihu va lhu nhQp khJc.

- Doanh tho hO~1 dOng lai chlnh: Phan anh dc khoan do.nh thu liin lal (mng kS' ko! lOan, chenh Itch Iy gi~ danh gia I,!-icu6i n.1m lai ehfnh, cd ntc IQi nhu4n dU<Jcchi ho!c dn ell"va" phtt<lng an pMn ph6i l<;linhuin cua cong Iy litn dnanh, lien kel

- Do.nh thn h(1p d6ng dy d\l't1g: D\lIJc ghi nh!n khi gi~ tf! x.iy l.1pdll"c)e xae dinh J cach

<lang lin C! y, can cit v~o bitn ban nghitrn tho khil'i Ill",.jngcong l'lnh twa n lha nh v~phieu

gia dU"<;lcxac dinh gilla cllu dAn 111vi\ cong Iy, h6a <ldn dU"!;lclaP vi\ dll'!;lc kh~eh hang chtp nhan thanh tu~n

12- Ngo}'~n tlic va phl1dllg phap ghl nhan chi phf tai chfnh:

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