bc tai chinh quy i nam 2013

Thong tin b6 sung eho cae khoiin ml}e trinh bay trong Bang can a6i k~ toan 1... * _Cac truimg hop ho~c 51,] ki~n dan den phai trich them hoac hoan Mlp du phong giam gia himg t6n kho... d

T ONG CO NG TY CO PHAN XA Y LAP DA U KHI VIET N AlVl

TONG CONG n c6 PHAN x y LAP DAli KHi \'In NA~1

CONG nco PHA!\ XL D V Q"NG O!\G Bf: CHlfA DAt.: KHi

Bi~u s6 07 MAu s6 B 01 -DN Ban hilOh thea QD 56 ISI2006/QD-BTC ngay 20/ 3/20 06 ella BO tru6ng BTC & IT 244/2009-BTC 31112/2009

Tl;ll ngay 31 thang 03 nam 2013

-B - TAl SA DAI H~N (200 = 210+220+240+250+260) 200 105,218,521,672 109,326,741,531

-I Phcii thu dai h\ln cua khach hang 211 -

- Gjil tri hao man Jiiy k~ (*) (TK 2141 ) 223 (39,010,739,026) (36,876,966,829)

4 Chi phi xay d\l1lg ca ban do dang ( TK 241 ) 230 V.11 2,637,328,1 50 2,430,728,150

I Chi phi tra truck dai h;;m ( TK 242 ) 261 V14 6,115,465,440 7,244,024,459

TONG CONG TAl SAN ( 270 = ] 00 + 200 ) 270 689,437,223,683 822,777,779,834

-9 Cac kho{m phil tra , phiti nop khac (TK 138;338;344 ;451 ;141 319 V.18 17,248,290,064 183,384,048,944

-420 1 _ ­- ­ 5,159.480,855 4,690,396 ,604

1 1 : ~~6~_:.6~_d~_u tu XDCB 421 -

-I Ngu6n kinh phi ( TK 461 ) 432 V.23 -

cAe c Hi TIE U N G OAI BAN G C T DOl KE TO .\N

cHi TIE

I.rai san thue ngoai

2 V ~ t ttI, hang h6a nh?n giLt h(>, nh?n gia cong

3 Hang h6a nh?n ban h(>, nMn kY gui, h 1 WQC

4 Ng kh6 dbi dl1 xu Iy

5 Ngo?i t~ cae loai ( USD )

Ngmyj l~p bi~u K~ toa n t rU'<Y n g

6 Doaoh thu hO\lt dQng t li chinh

-7 Chi phi tili chinh

- Tro n g d o L i va)' p h i Ira

8 Chi phi ba n hang

9 Ch i phi qu,in Iy doa nh n hi~p

10, LQ i nhu~n" th' uh tir ho;tt dQng KD [30=20';'(21

1 T 6 ng IQi nhu , n !<~ to:i n !rlf(i ~ hll ~ ( -n = 30 H(!

15 Chi phi thu~ thu nh~p D i'i hi ~ n h il nh

16 Chi phi thu ~ thu nh~p 0:'1 ho an I:,i

17 LQi nhu~n sau thu ~ thu nh~p doanh n g hi ~ p (

') '

- ->

24 2

-C ()NG TY c() ['H AN XL DUONG ONG lIi ~ CII((" BAli Kill

6 TllU ~ thu nh ~p d oa nh nghi ~ p 199,584,4~1_ _ 76,703,872

TONG CONG TY CO PHA.N xAY LAP DAU KHi ~Tl\A M

CONG TV CO PHAN XL D u O N G ONG BE C HUA DAU KHi

(Thea phu'ong plzrip trl!'c ti~p)

Tu' ngal' 01 tluing 01 nam 2013 tl~n nga)' 31 tluing 03 nam 2013

minh

- L Ii En thu bim hang, eun~ d e dieh V\l va doanh thu khae 01 63,385,810,263 11 4,609,581,694

2, TiEn chi tra cho ngLIai cun g dp hang hoa va dich vu 02 ( 16,466,798,628) (53 ,820,495 ,540)

3, TiEn chi tra cho.J!gm:ri lao dQn g 03 (6.344,863 :788) (32 ,463.651 J88)

-I TiEn chi dEmua s~m xa v ,.: du'ng TSCD va cac IS dai han > kh 2 1 · ·

-2 Ti~n thu dUQ'C ttl thanh I ~' , nhLIQn g ban TSCD va cac TS kh 22 · ·

4.Ti~n thu h6i tu r!§.u tu gOP vb n vao cac don vi khae 24 · _

-5, Ti~n thu [ai cho var 6 hIe va [qi nhu(in duO'c ehia 27 53,351,712 56,591,487

Lu'u ~huy€n ti~n l~ thu§n til' ho?t d9ng tai ehinh 40 (13,397,452,111) (18,208,214,772)

-~

-Ti~n va tU'O'ng dU'O'ng ti~n eu6i k)' (70 = 50+60+61) 70 13,145,479,574 2,328,540,138

NGl101 LAP

/J(

TO)\'G CONG n co PH \~ XA \ LAP D.-\( KHi \'IF

Ban nimh

MINH BAO CAO TAl

ngay 01 thang 01 nam 2013 d€n ngay 31 thang 03 nam 2013

LDac di&m hoat dong eua doanh nghiep

I Hinh thCrc so hO'u v6n : CT co ph§.n

+ Ceng ty co ph§.n XL Ducmg 6ng b@ chu'a d§.u khi th<'mh l~p thea QD s6 963/QD· XLDK ngay 1 /2009 cua Hoi d6ng quan tr[ cong ty e6 ph§.n xay l~p d§.u khi Vi~t nam tren CO' 56 chuy~n dBi Cong ty TNHH MTV XL

Duong 6ng B6n D§.u khi thanh Cong ty c6 phbn; Cong ty duae dp Gi§.y chung nh~n dang kinh doanh & dang

ky thu~ cong!; CP s6 3500833615 de S6 k~ hOqch & dbu tu tinh Ba ria· VGng tau dp dang ky l§.n du 2611 112009 -t-V6n diEu j~ thea GiAy chung nh?n dang ky kinh deanh 1:'1 : 200 ty d6ng

+ Cae dong eua Cong ty baa g0m :

+ T6ng cong ty e6 phbn xay I~p dbu khi Vi~t nam 51.00%

+ CT CP quan ly o§.u tu Sal gon -Ha 4.25%

+CTCP d§.u tu & tu v§.n tai chinh DK VN 4.00~o

+ CT CP quan ly quy Thai duong 5.50%

+ Cae dong ca nhan

2 LInh VllC kinh doanh : Xay l~p duong 6ng b~ chua d§.u khi

.J ngh~ kinh doanh : Thi eong eac CT duimg 6ng , b6n b~ d§.u khf ; LD cac HT thi~t bi C1\, HTTBDK, tu·

dong hoa CN, LD cae HT duong day tai dien va cac HT di~n DD & C\ khkKS, duy tu, baa duong va SC cac CT

DK ( ngoai bi~n va l!§.t li~n) v v v

n K\ k€ toan dOll vi ti~n te Slt' dung trong k@ toan:

I Nien dQ k~ toan ( b~t d§.u k~t

\:;:m t:'ii ehinh eua C6ng ty b~t d§.u tu 111 va k~t

Bao cao tai chinh dU'Qc li~p cho ky ho?t Gong d§.u tien eua Cty tLl' 1/1212009 ( ngay thanh i~p) d~n

") Don vi ti~n t~ dUQc SD trong k~

Phuong phap ehuy~n d6i cac o6ng ti~n khae : Don vi tiEn t~

Phuong phap chuy~n d6i cac d6ng ti~n khac la can cu' theo t)'

I Ch~ dO !<~ toan ap d\Jng : Ap d\Jng theo QD s6 15/2006/QD-BTC ngay 20/03/2006 va thong tLI 244/2009/TT-BTC

3111212009 huong d5n sua d6i b6 sung ch~ dO k~ toim DN eua BTC, Lu~t k~ toan & cae chu~n muc kE lOan oa ban

hanh

2 Tuyen b6 vE tuan thu Chu§.n m,!c k~ to an va ch~ do k~ toan : Ban Giam d6e dam baa da tuan thu d§y du yeu du cua cac chu~n ml,IC k~ toan va ch~ do b~ lOan doanh nghi~p Vi~t nam hi~n hanh trong vi~c lap cac Baa eao tai chinh

3 Hinh thue s6 k~ toan ap d\Jng : Chung tLI ghi s6

IV Cac chinh sach k& toan ap dung:

I Nguyen t~c ghi nh~n eac khoan tiEn va cac khoan tuong duong titn: Titn mi;lL ti~n gill ngan hang, ti§n dang

de dang thanh mot IUQng tiEn xae dinh va kh6ng co nhi~u rui ro trong ehuy~n d6i thanh ti~n k~ tll ngay mua khoan d§.u do t:;!i thoi oi@m I~p baa cao

- Doanh thu ban

- Doanh thu cung

- Doarth thu chrnh

chi chi

taj chirth thu§ thu rthap doarth nghi~p hi~n hanh , chi phi thu doanh

14 Cae

15 Cae va

doai (oan khae

V Thong tin b6 sung eho cae khoiin ml}e trinh bay trong Bang can a6i k~ toan

1 Ti~n va cae khoan tU'ong aU'o'ng ti~n Cu6i ky (31/03/2013) Dfiu k5' (01 /0112013)

- Cac khoan tuong auong ti§n

2 Cae khoan afiu tu tai ehinh ng~n h~n : Cu6i ky ( 31103/2013) Dfiu k)' (01 /01/2013)

- Phai thu v@ e6 ruc va lQi nhu~n dUQ'c chia

-Pha i thu ngucyi lao aong

- ­

- Hang mua dang di tren Duong

- Thanh ph§m

- Himg hoa

- Himg gui di ban

- Hang hoa kho biiO thu~

- Hang hoa b~t dong san

-_

,

-* _Gia tn ghi 56 eua hang [6n kho dung d~ th~ ch§p , dm cd dam bao cae kho3n n9 phili tra

* -Gia tri hoan nhiip dl,I phong giam gia himg t6n kho trong nam

* _Cac truimg hop ho~c 51,] ki~n dan den phai trich them hoac hoan M(lp du phong giam gia himg t6n kho

- Cae khoan thue n¢p thira cho 1\lhil nuac

-,- Thue thu Map ca Man

324,570,686

0

0

00

+Thu€ thu MaP DN

0

0

+ Cae loai thue

0324,570,686

C(lng

D§u ky (Cu6i k5' ( 3110312013)

6 Phai thu dai hl;ln n¢i b¢

~,

- Cho vay dai h<;ln noi b6

8 Tang, giam tili san c6 dinh hu ' u hinh :

Khoiin ml!C "\it Rcua VKl' \1 ~y m oe thi~t bi PhuO'ng ti ~n \,T Thi~t bi d~ng CI!

- T an:o d dan h gia I ~i TS ( XEl

G TD N t i h oi diEm chuy~n sang

G ia m do dan h glli I~ i r s ( XI)

GJ ~ t ~i thai dit m ci1uyen san~

- rai nga y cuC, i nam 43 , 516,474,706 1 3,9 1 6,900,191 5,350,282 , 247 4 ,333 , 423 , 131 - 67, 117,080 ,27g

" Gia t r ! con I~ i c ub i nam ctia TSCEl hil'u hlnh da dun g the ch§p, dm c6 cae k.hoan vay

• l\gu yen gla TSCEl cub i nam da k.h{lU hao hEt nhung v~ n co n Slr d \lng

_ - " "" , Cac ca m 'et v~ viec mua , ban TSCD huu hlnh c6 gia til I On chua th\lc hien : -;

13

9, Tang, giam tili san cr; dinh thue t i li chinh :

Kho a n ml)c M' ' h 'e' b, l PhU'dng li~n VT Thi e'l bi dl,lng Cl,l

G hi tri hao mon lily ke'

So dli dau nam 5,359,072,171 0 639.302 , 239

- T i ~n ln ue p h :! [ sinh them dU' c;1C glu nhan lit ch i phi [rang nam

- C n ':1 ae : de djn h [i~ n [hu e pha [ s inh [ hem

- D i eu k o3 11 gla han t h e h ~c qu y en d c;1c mu a [ili d n

10, Tang, giam tili san e6' dinh va hinh :

S6' dU' cuoi nam - 155.041,773 - 155 , 041,773

- Thuyet min h s6li~u va gia i trlnh kha c th ea y eu du eua Chuiin m u e ketaan s60 4" TSCD V o hln h "

- - ~

11 Chi phi xiiy d1rng co' ban dO'dang

Khoan ml,lc S6 dflu nam

I Tang trong nam Giam trong nam I S6 cu6i nam I

-Ch i ph i xiiy dl,l'ng co' ban do dang 2,430,728 ,150 206,600,000 - 2,637, 328,150

12, Tang, giiim bilt d(lng san d§u tu' :

Cu6i ky (31103/2013) D§u 1\5 (0110112013)

13 - D§u ttl' tili chinh dili h:,m khac:

Luy k€ nam Luy k~ nam

-D~u ttl' vao cang t y con

-D~u tu vao cang ty lien k~t

-D§u tll" trai phitu, cang trai giao d\lc

Du phong giam gia chlrTig khoan d§u tu dili h~n

-Gici tr! lhu§n clla d§u rlf tai chinh dai h~n

-Tai sa n dai ha n khac

-

13 Tili san thu€ thu nh~p hoan I\li vii thu€ thu nh~p hoan I\li phai tra :

IS Cac khoan vay vil nQ ng~n h\ln :

-Cu6i ky (3110312013) D§u kj' (0110112013)

16 Thu€ va cac khoan phai n(>p Nha nu'o'c :

Lu}' k~ nam Luy k~ nam

-Thu€ tieu thu d~c biet

-Thu~ xu~t, nh~p kh~uu

- Kinh phi eong doan

-Bao hi~m xii hQi

-Nn~n ky quy, k)' ClIQe ngan h\ln

C

- - - - - - -

- - -

· Cae khoan phai tra , phili nop khae 17,248,290,064 183,384 ,048,944

Con a

15, Phiii tra ngu'(ri ban vii ngU'('ri mua tra ti~n tmo'c Cu6i ky ( 31103 / 2013) D§u ky (O1l01l20~~)

Phai rn!! nguoi ban 99,118,039,512 126.237,379,17'

Nguai mua tra ti~n troDC 136,444,265,863 57,686,9 4.454

· Ng dili h\ll1 khac ( D\f ph6ng trq c~p m~t vi~c 0 0

*Gia tri !rai phi~u c6 th~ d1Uy~n ct6i

*Thai h<;m thanh toan trai phi~u chiM phu la :

- - - - - - - - - - - - -- - - - - --

-N a m nay N am lruaC ThO] han T6ng kIloan TT li€n Tra lien liiI Tra

T6ng kIloan thanh

Tra li~n Iii ; lhue Tra ncr g6 e

lh u e ta i ehinh th ue na tO an ti~n thue tili chinh

a - Tai san thuf thu nh~p h o~ n 1(1i :

· Hi san thu e Ihu nhap hoan I~l litn quan cl en khoan eh enh lec h t~ t

b· Hi san Ihue thu nh~p holln l ~i ph il i tr

· T il ue thu nhap h an la i hai t r a phat sinh tV cae khoan ehenh I~ ch t

22 van thu so ' hfru

a· Bang aili e hi~u bi~n

Ili)ng cu~ \ ' 6n ch u sii hu'u Yon gop

" " Lai nhuan sau

g i a QU\ cl5u nr phat QUi;' dIT ph 6ng [but chua phan

· Hng von lrong n am t roue

s6 duo cuoi nam tmoc- So

- wi lron g nam nay

• ric h cae qui'

Gi allLk h a ' £

204,690,396,604 (960,276,200) 469,084,251

b • Chi ti€t vein d~u tu' chii so' hu'u : Cu6i k) ' (31/03 / 2013) D~u ky(OI/OIl2013)

· vbn d~u t\I ella chu so hCru

20,00 0,0 0 0

g Thu nh~p va chi phi liii ho~c 16 dU'C;rc ghi nh~n (nrc ti€p vao V5n CSH theo quy dinh cua c:ie chu§n ml!c k€ !Olin el! th€ :

35 - 11\1 va s6 du viii cat bell lien quan

Trang l 1', C6ng ly co cae glao dich va: ben lien nhv

Lien doanh Vi¢: Nga

C6ng khoan va Hoi

Cong ty Vi~l Nam

Ban cae d\I 1m huyel\ Con Dlw

Ban quim dv an Nha loc Dung

ty 1?0 Giim khoan khi

khi

ty Dao tao Ky thu3,t PVD

himg

Cil t6 chuc

\1ua himg, thue thi cae tong trinh xiiy

khi Thai Binh

8,181818

4,980.163,353

3,4GS,403,662 4,183,649.535

2,429,717,823 15,410,478,937 4,649,966,337 8,014,898,117

Til ngily 01/0112012

3110312012

51J25,125,571 25.434.060,465 20,690,243,368

hi'c aa tra cho cae til

du vO'i cae ben lien quan nhu' sau:

Phai thu khach

C60gty khi Vi¢t Nam

C6ng 1)' Khi Vi¢t Nam

Ban quao I) D\I an cae c60g tri::h C6n

khi Trung TNEE DV Ky thu$.l Bi~n PVD

31103/2013

42,529,925.1)40 656,886,437 1,000,000,002

I 129,088,910 Ll91,355,Oi6 1,699,%8,660 1,432,842,790

1,078,970,473

31103/2012

152,522,061,637 656,886,437 4,679,166,984

4,191,687,016 1,668,358,913 1,432,842,790

547,283,702

J 35,349,004

31/03/2012

47,592,877 ,985

Ban quim Iy du 1m xiiy d;:,.g HN

Cae khoan phai tril, phili

ty

t6 d:uc kh;k

khi Oau khi Song Eli;

1,612.787,052

2,42VI7,823

15.410.478,937 8,014,898.117

4,751,862,106

1,625,735, 29

3.469,411,335 1.236,779,723

-~gu6n kinh phi dUQc d p (rong nam

Ch i S\f nghi~p

-24 - Tili san thue ngoai

Tili sim kh ac thue ngoai

24.2 - T6ng 56 ti~n thue t6i thi~u trong tU'ong lai eila hQ"P d6ng thue HI> TSCI> kh6ng

huy ngang theo de thi)"i h~n:

VI - Thong tin b6 sung eho cae khoan rn~e trinh bay trong bao capk~t qua ho~t dQng kinh doanh

25- T6ng doanh thu ban ha!1g & cung dp djch v~ ( rna s6 01) Cu6i k5' (31 /03/2013) Cu6i ky (31/03 / 2012)

Trong do:

Doanh thu cung d p djch V\I

+-Doanh thu hQP dong xay d\fng ( doi ,6i doanh nghiep c6 ho~t d9ng xay I~p)

Doanh thu cua h\l"P dong xay d\Ing dUQc ghi nh~n trong kY

- Tong doanh thu luy k eclIa ho-p d ng xiiy d\Ing dUQ"c ghi nhan d~n thai diem Hlp bao cao tai

-+-Thu~ tieu th\l d?c bi~t

-Di @u ch lnh chi phi th u ~ thu nhap ciia cac nam lTu ac ~ ito chi phi thue thu nhap hi~n hanh

nam nay

T6 g chi phi thu~ thu nh~p doanh nghi~p hi~n hanh

-Lai t i~n gui, ti~n cho vay

-Lai d~u tu trai phiEu , k y phi~u , tin phi§u

-C6 tlic , lQ' i nhuan dugc chia

- Lai ban ngo<,li te

: L ado thanh Iy cac kh oan d u tu ng~n han, dai han

32 -Chi phi thu~ thu nh~p doanh nghi~p hoan I(li ( ma s6

-Chi phi thue thu nh ~ p d anh nghi~p hoan lai ph at sinh rir cac kh oan chenh J~ c h t<,lm tho

- Thu nh ?p thue thu nh~p doanh nghi¢p hoan I<,Ii ph il! sinh tir cae khoan chenh I~ c h tam thoi

oUQ'c kh§u trir

- Thu nhap thu§ thu nhap doanh n hiep hoan lai phat sinh tir cac khoan 16 tinh thu~ va uu aai

tflu§ chua Slr d\l ng

-Thu nhap thu~ thu nh ap doanh nghi~p hoan I?i phat sinh tu vi~c hoitn nhap thu§ thu nhap

hoitn l<,Ii phai tni

11

h thu~ thu nh?p doanh nghiep h an I\l

VIr -Thong tin b6 sung eho cae khoan ml,le trlnh bay trong bao do lu'u ehuy~n ti~n t~

"" '

-34 -Cae giao dieh khong b~ng ti~n iinh hU'ong a~n bao cao lu'u ehuy~n ti~n t~ va cae

Ikho; t;" do d".h 'gh;,p .;m g;'.• hon, kh"g '0· 0·' , d,.,

a -Mua TS b~ng each nhan cae khoan no lien quan tnre ti§p hoac thong qua ngi~p vu eho

thue titi chinh:

- s 6ti ~n va cae khoan !lIong dUOllg ti~n thl,Ie co trong cong ty con hoac don vi kinh doanh

khac dU Q"e mua hOac thanh Iy

-P an gia tri tai san ( Tong h911 thea tung lo?i tai san ) n9 pha i tra khong phili Ii! ti~n vit cac

khoan tuong dUOllg ti~n trong cong ty con hoac dOll vi kinh doanh khac duqc mua hoac thanh

I vtrone "\ '

c Trinh bity gia tri va Iy do cLia cac kho3n ti~n va tUOllg duong ti@n Ian do doanh nghi ~p n~m

gi Gn un g khong duqc Slr dung do ca Sl,f h?n ch~ ella philp Ju ~ hoac cac rimg bUQc khac ma

doanh nghiep pha i thl,Ic hien