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Phu luc sii 02:nnh hinh tdng gidmvrjn chti s6 hiiu
Phu luc 03 - Bdng xdc dinh lqi ich cd d6ng thidu sd
Phu luc 04 -Vay ngdn hqn
Phu lryc 05 -Vay ddi han
2 - 4
s - 6
7 - 8
9
1 0
r t - 34
35
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38-39
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cONc ry cd pnAx xAy n(Nc azDia chi: Sd 8, Bi6n Cuong, Thhnh phd euy Nhon, tinh Binh DinhDi6nthoai: 0563522166 Fax: OSe ZS)ZZrc
8.6o c6o cfia Ban Tdng Gi6m ddcdfnh kbm BCTC cho ndm tii chinh
kdt thric neiry 3t/l2A0t4
nAo cAo cria BAN rdNc crAM odcBan Tdng Gi6m ddc Cdng ty Cd phdn Xay dttng 47, goi t6tld "c6ng ry" dg trinh 86o c6o n)ycDng vdi 86o c6o t)i chinh dd duo.c kidm to6n cho nrm rii chinh kdt thric neiry 3UI2lZ0l4.
Hoi tldng quin tri vi Ban Tdng Gi6m ddc tai thdi .Iiim lap B6o c6o tii chfnh gdm c6:
n1i adnl qudn tri:
a
a
Ong Nguy6n Luong Am
Ong Nguy6n Vdn Tdn
. Ong LC Van Ddng
o Ong Dinh Tan Dudng
. OnB Ph4m VIn Nho
BanTdng Gidm ddc:
o Ong Nguy6n Lucrng Am
Ong Vfi Xudn Chinh
Ong Lc Vln Ddng
a
a
. Ong Dinh Tdn Duong
. Ong Nguydn Drlc Thdi
. OnB Nguy6n V[n Tdn
o Ong Duong Minh euang. OnB Ph4m Vdn Nho
Kidm todn vi6n ddc lAp
B6o c6o tii chinh cho nrm tii chinh kct thric neiLy 3l/12/2014 cria C6ng ty Cd phdn Xay dprg47 dugc kidm to6n b&i c6ng ty TNHH Kidm'todn vh K€ ro5n Hr NQi (cpA HANOI).
Kh6i qu6t vi cdng ty
Cong ty Cd phdn Xdy dung 47, goi tft li "C6n g ty", ridn rhan lil C6ng ty Xay drrng 47 duo.cchuydn ddi til Doanh nghiep Nhd nu6c theo euyOt dinh sd: 44112001/eD/BNN_TCCB nghyo8/l22mI cria B0 truong BQ Nong nghigp vd vicc chuydn Cdng ty Xay dr;ng 47 ftenh C6ng ty Cdphdn Xay dr;ng 47. Cong ty dugc thlnh lap theo Giay chrnrg nhfln dang kf kinh doanh sd3503000064 do S& Kd hoach v) Ddu tu tinh Binh Dinh cdp ngdy 27 th6ng06 nam 2005. Trong qu6ninh hoat d6ng, cOng ty c6 13ldn thay odl oang hi kinh doanh, thay ddi ldn rllf 13 vio ngdyA4l8mI4 vdi s6 m6i ld 4100258747 do S& Kdhoach vi Ddu ru tinh Binh Dinh cdp.Theo d6:
Chri tich
Ph6 Chri tich
Uf vion
uli vi€n
Uj vien
Tdng Gi6m ddc
Ph6 Tdng Gi6m ddc
Ph6 Tdng Gi6m ddc
Ph6 Tdng Gi6m d6c
Ph6 Tdng Gi6m ddc
Ph6 Tdng Gi6m ddc
Ph6 Tdng Gi6m ddc
Kg to6n tru&ng
vdn didu l0 ddng kf cria c6ng ry li: 96.000.000.000 d (chin muoi sdu tj il6ng chdn).
coruc ty cd pnAN xAy ounqc azDia chi: sO 8, Bi6n ftgq, Thdnh phd euy Nhon, tinh euy NhonDi6n thoai: 056 3522166 Fax: 056 SZ2it6
R.6o c6o cria Ban Tdng Gi6m ddcdinh kdm BCTC cho n6m tii chinh
kdt thric neiLy 3Ul2/2014
Linh vgc kinh doanh: Xdy dung c6c c6ng rrinh thuli loi, thu;i diOn, giao rh6ng, cong nghi6p,dan Cung; Khai th6c, van chuydn vat liou xdy dung; Dich vu rhf nghiom kidm tra d6 b6n co hgcb0 tdng kdt cau; Dai tu xe, m6y thi cbng; san xudt, phuc hdi phu kien co khi. sin xudt c6c sinphdm co khf cong frinh; Kinh doanh khdch san, nhd hdng, ruou, thudc 16, dich vu massage. Dailf rucru, bia, nu6c giii kh6t; Dai lf dich w inremer; Kinh doanh lfi hlnh nQi dia vd qudc t6; c6cdich vu du lich kh6c; Dai lf thu ddi ngoai to; Mua b6n hdng thir c6ng m! ngho; Td chrlc h6inghi hoi th6o; Dich vg quing c6o. Dai lf br{n v6 m6y bay, tiu h6a; Tu vdn du hgc. Kinh doanhvan tii hdnh kh6ch beng 6 t6 theo hqp ddng; Cho thu€ d t6; Kinh doanh dich vq thd thao, giiitrf, trd choi thd thao tr€n bidn; Hoat d6ng day nghd; Kinh doanh vd cho thu6 bar d6ng san; Thic6ng khoatr phut vlra xit ly ndn vi than cOng trinh; Dich w dua ngrrdi lao tl6ng di l)rn vi6c &nudc ngoii.
T0nCdng ty con: Cdng ty Cd phdn Du lich Hdm H6Ti le lqi ich vd quydn bidu quydt 76,35Vo.Cdng ty con: C0ng ty CP thiry diOn V6n phong
T5i lQ l-o. i fch vlL quydn bidu quydt 64,69Vo
Dia chiTay Phri - TAy Son - Binh Dinh
Sd 8, ducrng BiOn Cuong, p.Ng6
MAy, TP.Quy Nhon tinh Binh Dinh
finh hinh tii chinh vi kdt qui ho4t d0ng kinh doanh
Tinh hinh tli chinh tai ngiy 3Ul2/2014 vl kdt qui hoat dong kinh doanh ndm 20l4cria C6ngty duo. c trinh biy trong 86o c6o tdi chinh hgrp nhdt dinh kdm b6o cftoniy tir trang 06 ddn rrang40.
c6c su ki€n phdt sinh sau ngiy kh6a sd vil lap 86o c6o tii chinh :
Theo nhan dinh cria Ban Tdng Gi6m ddc, x6t tron c6c khia canh trong ydu, kh6ng c6 su kignndo bdt thubng xtry ta sau ngdy 3UI2/2014 cho ddn thdi didm lap b6o c6o ndy cdn thidt phiididu chinh sd liOu hodc cdng bd trOn Fi6o c6o tdi chinh cho ndm tii chinh ker thric ngdy3r/r2120r4.
Tai b6o cr{o niy Ban Tdng Gi6m ddc Cdng ty xin khing ttinh nhilng vdn dd sau dfly:
Ban Tdng Gi6m ddc c6ng ty chiu tr{ch nhiQm rrong viec lap vi trinh biy 86o c6o tiichinh m6t cdch trung rhuc vi hgp lf;
Chring toi de cung cdp toin bd c5c tii liou k0 to6n cdn thidt cho c6c Kidm tor{n vi€n vichiu rr6ch nhiQm vd tinh trung rhuc ctia c6c tai fiof dd cung cap;
86o c6o cria Ban Tdng Gi6m ddcdinh kdm BCTC cho ndm tii chinh
kdt thric neiLy 3I/t2/20t4
Tli sin md c6ng ty dang nim gifi ld rhu6c quydn s& hfiu hqp ph6p cria c6ng ty vdkh6ng c6 b{t k}' mot su kion ndo c6 thd den tdi vioc tranh chflp cic tdisan md C6ng tydang srl dqng;
chring t6i khong c6 bdt k! mbt kd hoach du tinh ndo c6 thd lem sai lech d6ng kd sd fi6ukd to6n hoic cdch phan loai tii sAn vh khoAn no dd duo. c phAn 6nh trong 86o c6o tdichinh;
Chring tdi khdng c6bdtk) mQt kd hoach ndo nhdm nglng xdy dlmg c6c c6ng rrinh dangd& dang cflng khdng c6 mdt kd hoach hny dr1 tinh nio c6 thd dan ddn tinh trang hdngtdn kho r1 dong hodc lac hau vi khong c6bdtk!'khoan hdng tdn kho nio duo. c hach to6nv6ri gi6 tri cao hon gi6 tri thgc hiOn thudn;
F,6o c6o tdi chinh dd phin 6nh mdt c6ch trung thrlc vd rinh hinh tdi sin, c6ng no vdngudn vdn chri s& hfiu cria Cdng ty tai ngiy 3UI2/20I4, cfrng nhu kdt qui hoat d6ng sinxuat kinh doanh vd tinh hinh luu chuydn tidn t0 cria Cong ry cho nlm rli chinh kdt thriccing ngdy;
86o c6o thi chinh di du-o. c hp phi hgp v6i c6c Chinh sdch kd ro6n d6 duo. c trinh biytrong thuydt minh 86o c6o tli chinh vi phi hgp vdi c6c Chudn muc Kd to6n vi6t Nam,Cho d0 Kd to6n doanh nghiOp Viot Nam v) quy dinh ph6p lf c6 li€n quan ddn vi€c lapvi trinh bdy B6o cdo tdi chinh;
Chfng toi khing dinh ring Cong ty tidp tuc hoat dong vd thuc hien ko hoach kinh doanhcfia minh trong c6c nlm tii chinh tidp theo.
Thay m(t vd dgi didn cho Ban Tdng Gidm ildc
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Tdng Gi6m tldc
AN xAv D\Nc 47
NGUYEN LUONG AM
J r / v v t r v . ' ; t
W.#CONG TYc 0 P l r
Quy Nhon, ngdy 3I thdng 0I ndm2015
cONc rv rudM ToAN vA xi roaN HA NOr
ite: www.cpahanoi.com
Sd: fi /2}T1|BCKT/BCTC - CpA HANOr!
BAo cAo rlivr roAN DOc LApKinh efti: u6r poxc euAN rRr vA sa* rdr.{c crAu odc
c6xc ry cd puAN xAy orNc ez
86o c6o kidm to6n vi b6o c6o tiri chfnh hqp nhdtchring toi, cOng ty TNHH Kidm to6n vd Ko to6n Hd Noi (cpA HANSI) d6 tidn hanh kidm to6nB6o c6o tli chinh hqp nhdt kbm theo ctra C0ng ty Cd phdn xay dung 47 duoclap ngdy 3l/0U2015,tD trang 07 dcn trang 40 bao gdm: Bang cdn ddi kd to6n tai ngiry 3lll2/20l4,B6oc6o kOt qui kinhdoanh hqp nhat, B6o c6o luu chuydn tidn t0 hgp nhat cho nlm tdi chinh ket thric cDng ngdy vh B6nThuydt minh Bdo c6o rdi chinh hgp nhdt.
Tr6ch nhi6m cria Ban Tdng Gir{m ddc
Ban Tdng Gi6m ddc Cong ty chiu tr6ch nhiOm vd vi6c ldp vi trinh bly trung thuc vd hgp l!,b6oc6o thi chinh hgp nhdt cira cdng ty theo chudn muc kd to6n, chd dQ ke ro6n doanh nghiop VigtNam vh c6c quy dinh ph6p lf c6 lien quan dOn viQc ldp vi trinh biy b6o c6o tdi chinh hqp nhdt v)chiu tri{ch nhiem vd kidm sodt ndi bd mi Ban Tdng Gi6m d6c x6c dinh li cdn thi6t dd dem b6o choviec ldp vi trinh biy b6o c6o thi chinh hgp nhdt kh6ng c6 sai s6t rrong ydu do gian l6n hoic nhdmlAn.
Tr6ch nhiQm cfia Kidm to6n vi6n
Tr6ch nhiem cira chring toi le dua ra f kidn vd b5o c6o tii chinh hgp nhdt dua tren k6t qui criacuoc kidm to6n. Chring toi dd tidn hdnh kidm to6n theo ci{c Chudn -u" fid- to6n Vi6t Nam. C6cChudn muc ndy you cdu chring toi tuan thri chudn muc vi c6c quy dinh vd dao drlc nghd nghi6p,lap kd hoach vi thuc hion cu6c kidm to6n dd dat du-o. c srl dim bio hqp ly vd vigc liou b6o c6o tdichinh hqp nhdt cria COng ty c6 cdn sai s6t trong yOu hay khOng.
Cong viec kidm todn bao gdm thuc hion c6c thri tuc nhdm thu thdp c6c bdng chrlng kidm to6n vdci{c sd li0u vi thuydt minh trOn b5o c6o tii chinh hgp nhdt. c6c rhir tuc kidm to6n duo. c lua chondua tren x6t dodn cria kidm todn viOn, bao gdm d6nh gi6 rrii ro c6 sai s6t trong yeu trong b6o c6otii chinh hqp nhdt do gian lan hodc nhdm ldn. Khi thuc hien d6nh gi6c6c rrii ro niy, kidm to6nvien dd xem x6t kidm so6t n6i b0 cria c6ng ty li6n quan ddn viec ldp vd trinh b)y br{o c6o tdi chinhhqp nhat trung thuc, h-d-p ly nham thiot ko c6c thir tuc kidm ro6n phi hgp v6i tinh hinh thuc to, tuynhi€n khong nhdm muc dich dua ra f kicn vd hiou qui cria kidm so6inei uO cria C6ng ty. C6ngviec kidm to6n cflng bao gdm d6nh gi|tinh thich hgp cfia c6c chinh s6ch k€ to6n duo. c 6p dung vitinh hgp ly c]fia cdc udc tinh ko to6n cria Ban Gi6m doc cflng nhu d6nh gi6 viec trinh bdy tdng thdb6o c6o tdi chinh hqp nhdt.
Q - . -
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Chring tdi tin tuong rang c6c bang chfng kidm to6n mI chfng toi da thu thdp duo.c ld ddy dri vdthich hqp ldm co s& cho f ki0n kidm to6n cria chring t6i.
i tidn cfra kiim to6n vi6n
Theo f kidn cria chring tdi, b6o c6o tii chinh hgp nhat dd phin 6nh trung thuc vi hqp lf, fr6n c6ckhfa canh trong y€u tinh hinh tdi chinh ctra Cdng ty Cd pna" *ay avnl +l'tai nghy it/tzlzot+cfing nhukdt quA hoat ddng kinh doanh hgp nhdt vi tinh hinh luu chuydritidn te hqp nhdt cho ndmtdi chinh kdt thric cing ngdy, phD hqp v6i chudn mrlc kd to6n, Chd dQ kd ro6n doanh nghiQp victNam vd c6c quy dinh ph6p lf c6 lion quan don vi€c lap vd trinh bdy 86o c6o tli chinh hgp nhet.
2 Idi sin c6 tlinh v6 hinh 227 v.r2 17,161,731,017 17,22t,731.O17- Nguy6n gi6 228 17,803,669,290 17,g03,66g,290- Gi6 tri hao mdn luy k6 (*) 229 (641,937,273) (581,937,273)
3 Ohi phi xdy dgng co b6n dd dang 230 v .13 165,880,738,366 62,173,633,249III eAt aQng sin tlAu tu 240IV Cfc khoin tliu tu tii chinh diri han 250 40,000,000,000 40,000,000,000I Ddu tu vdo c6ng ty li€n k6t, li6n doanh 2522 Ddu tu ddi han khdc 258 v.14 40,000,000,000 40,000,000,0003 DU phdng gi6m gi6 chimg kho6n dAu tu dii han (*) 259V Tii sin dii h4n kh6c 260 21324,593,950 2rll5,1691602I Tdi sin dii h4n kh5c 268 v .15 2,324,593,950 2,115,169,602
VI Lqi thaS thuong m4i
:,2ii"', 2,170, -22315611592
nANc cAN oorT4i ngiy 31
KE TOAN HqP NHATthfng 12 ndm20l4
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cong ty c6 phin xiy dgng 47 B io citotdi chinh hqp nh6tDia chi: S6 S gi6n Cuong - euy Nhcrn - Binh Dinh Cho ndm tdi chinhOicnthoai: osA zszz rce pax: Ose zszz lrc ketthfic ne{y iTtn/zot+
nAxc cAN B6r rn roAN Ho. p NHArT4i ngiy3t th6ng tZ ndm2014
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TT NGUdN VON Mn siiThuy6tminh Sd cudi nim 56 tliu ndm
I 2 3 4 5 6A Nq PHAr TRA (300:3r0+320) 300 1,946,933,443,067 1r709,294,047,346I Ng ngln h3n 310 I,291,427,645,719 1,069,199,390,6731 Vay vi ng ngdn han 3 1 1 v .16 658,452,O49,234 500,393,509,742L̂ Phii tri ngudi b6n 312 v.r7 294,952,277.380 211,709,339.129J Ngudi mua trd ti6n tru6c 313 v . 1 8
v . l 9253,249,525,599 255,944,446,139
4 Thu.5 vd ciic khoin phii nQp Nhe nuJc 3r4 It,04l,422 21,690,217,3945 Phii tri cdng nhdn vi€n 315 44,746,247,937 52,949,221,9706 Chi phf phdi tri 3r67 C6c khoAn phdi tr6, phii n6p khdc 3t9 v.20 39,371,274,319 25,364,991,4258 Qu! khen thudng, phric lqi 323 1,645,229,929 1,166,665,975u Nq dii h4n 330 655,405,797,349 640,095,666,673I Vay vd ncr ddi han 334 v.2I 655,405,797,349 640,095,666,6732 Dq phong trg c6p m5t vigc ldm 336B voN cHU soHUu (400:410+420) 400 v.22 189,122.813.206 160,006,993,137I Va5n chri s& hfru 410 r89.122.813.206 160,006,993,137I V6n ddu tu cta chri sd hflu 4rr 96.000.000.000 80,000,000,0002 Th[ng du vtin c6 phdn 4rz 23,467,650,000 23,467,650,000J Vdn kh6c cria chri s6'h['u 413 10,449,746,977 10,449,L46,9774 ch6nh lQch rji gia h6i doai 4165 Qu! ddu tu ph6t tri€n 417 28,357,321.332 22,414,593,6066 QuI du phdng tii chinh 4 1 8 8,837,711,342 7,307,559,2477 Qu! khrlc thuQc v6n chri sd hfiu 419 166,556,609 135,355,0908 Lgi nhu$n chua phdn ph6i 420 2t,844,426,947 16,232,599,217II Ngudn kinh phi vi qui khfc 430c Lqi ich cria c6 tl6ng thi6u sii 439 34,267,305,319 rg,gl71537,0g7
440 2,L70,223,56L,592l.;889,1.18,467,5g0
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c6ng ty cd phf,n xdy dgng 47 86o c6o tii chinh hcrp nh6tDia chi: SO g gien Cuong - euy Nhon - Binh Dinh Cho ndm tdi chinhDiQnthoai: 056 3S2Z 166 Fax: 056 3522 3t6 kCtthjc ngt, ZtttZtZOta
C6ng ty Cd phdn XAy dung 47, goi tit ld.,Cchuydn ddi rU Doanh nghiOp Nhd nu6c theo08/12/2OOI cira B0 tru6rng 86 N6ng nghiOp vty Cd phdn Xdy dung 47. C6ng ty du-o. c thinsd 3503000064 do S& Kd hoach vl Ddu ru t:Trong qu6 trinh hoat dong, Cdng ty c6 l3ldn thay cdi dang kf kinh doanh, thay ddi ldn rhrl13 vdo ngiry 04/8/2014 v6i sd m6i le 4100258747 do se Kt hoach vd Ddu tu tinh Binh Dinhcap.
2. Linh vuc hoat d0ng cfia C0ng ty:Linh vgc kinh doanh: Xdy dtrng c6c c6ng trinh thuf loi, thujr di6n, giao th6ng, c6ng nghiQp,ddn dung; Khai th6c, van chuydn vat liOu xay dung; Dich vu thf nghiom kid; tra d"E bd;;;hoc b€ tOng kdt cAu; Dai ru xe, mr4y thi c6ng; San xudi, phuc h6i pfrp Hgn co khf. Sin xuatc6c sin phdm co khi cdng trinh; Kinh doanh kh6ch san, nhd hing, ilou, thudc 16, dich vumassage' Dai lf rucru, bia, nudc giii khat; Dai lf dich vu interner; Kinh doanh lt hanh nQidia vd quoc td; cdc dich vrl du lich khdc; Dai lf thu ddi ngoai t0; Mua b6n h)ng rhir c6ng m!ngho; Td chrlc hQi nghi hoi th6o; Dich vu quAng c6o. Dai lf b6n v6 m6ybay, tdu h6a; Tu vandu hoc' Kinh doanh v0n tii hdnh kh5ch bang 0 td rheo hgp d6ng; ctro itruc o t6; Kinh doanhdich vr1 thd thao, giii trt, trd choi thd thao trOn bidn; Hoar d6ng day nghd; Kinh doanh vi chothue bdt dQng sin; Thi c6ng khoan phut wa xrl lf ndn vd thancong trinh; Dich vrl dua nguhilao ddng di lem viOc & nu6c ngoii.
3. Danh s6ch c0ng tycon duoc hop nhdt:
i:.'
i
II
Tdn Dia chicong ty con: cOng ty cd phdn Du lich Hdm H6 Tay phri - Tay son _ Binh DinhTi 19 tqi ich vi quydn bidu quydt 76,35Vo
C0ng ty con: C6ng ty Cp thiry di€n Vdn phong Sd g, dudrng BiOn Cuong, p.Ng6 Mdy,Ti lg lqi fch vd quydn bidu quydt 64,69Vo TP.Quy Nhon tinh Binh Dinh
rt. NIDN pO T6 ToAN, DoN VI TIE.N TE souuNc TRoNG Kg ToAN1. Nien d6 ke to6n bit ddu tt ng)y \uot vi kdt thric vdo ngily 3rlr2hang nim.2. Don v! tidn t€ sir dung trong kdto6n: Ddng Viq, Nu.rr. cHf no rf roAN vA cHuix uric rfi roAx Ap ouNc
l l
cONc ry cd puAN xAy nuNc azDia chi: So 8, BiOn Cucrng, Thhnh phd euy Nhcm, tinh Binh DinhDi6n thoai: 056 3522t66 Fax: OSe Zinrc
Thuydt minh Br{o c6o t)i chfnhcho nim tii chinh
kdt thric ngity 3t/I2/2014
1. Chd d0 k6 to6n dp dungC6ng ty 6p dung Chd do kd to6n doanh nghi€p Viot Nam ban hanh kbm rheo euydt dinh s6l5lQD-Brc ngiry 20/03/2006 cria Bd Tdi chinh vd rh6ng fir 244/2o09rrr-BTC cfra B6 Tiichfnh ban hdnh neiry 3ur2/2009 srla ddi, bd sung chd d6 kd to6n.
2. Hinh thfrc sd k6 todn 6p dung: {
cong ty 6p dung hinh thrlc sd kd toSn trOn m6y vi rinh. Ddn thdi didm kho6 sd ldp 86o c6otdi chinh, cdng ty dd in ddy dri Bdo c6o tdi chinh, sd ko to6n tdng hqp vi sd kd to6n chi tidt.
3. Chudn muc k6tor{n r{p dung:Ban ldnh dao Cong ty Cd phdn Xay ilyng 47 tuyen bd tuan thfi c6c Chudn muc kd todn ViotNam dd ban hinh phD hqp vdi drc didm hoat ddng sin xudt kinh doanh ctra c6ng ry.
IV. Cic Chinh s6ch kd to6n 6p dqngSau day li c6c chfnh s6ch k€ todn chir yOu mi Cdng ry dd fipdung dd ghi sd vh ep 86o cdoDi chinh.
1. Udc tinh kdto6n:
viec lap F,6o c6o tdi chffi tuan thri theo c6c chudn muc K€ todn vi6t Nam yeu cdu BanTdng Gi6m doc phii c6 nhffng udc tfnh vd gii dinh 6nh hudrng d€n sd lieu b6o c6o vd c6ccong nd, tii s6n vi viOc trinh bdy cdc khoin c6ng no vi tii sin tidm tdng,tai ngiy ldp 86oc6o tdi chinh cfing nhu cdc sd 1i0u B6o ci{o vd doanh thu vd chi phf trong sridt ty toui'aqng.Kdt qui hoat d6ng kinh doanh thqc td c6 thd khdc vdi c6c u6c tinh, gii ailh oat ra.
2. Co s& hqp nhdt B6o cdo tii chinh:B6o c6o tii chinh hqp nhdt cfia Cdng ty vi 86o c6o tii chfnh cira c6ng ty do C6ng ty Cd phdnXay drrng 47 kidm so6t (cdng ty con) dugc l4p cho ddn ngiy 31 |riun", 12 ndm 2014. yieckidm sodt nhy dat duoc khi c6ng ty cd phdn *ay o*g 47 c6khi nanjk#,;;;;;;s6ch tli chinh vh hoat dOng cria cdc c6ng ty nhan ddu tu nham thu ouol loi (ch rt hoar dQngciacdc c6ng ty niy.Trong trudrng hgp cdn thidt, 860 c6o tdi chinh cria c6ng ry con duo. c didu chinh dd cdc chinhs6ch kd todn duo. c 6p dung tai C0ng ty Cd phdn Xay dung 47 vd c6ng ty con li gi6ng nhau.Tdt ch c6c nghiep vu v) sd du gitra cdc cOng ty trong cing rap dohn duo.c loai b6 khi hq,pnhAt 86o c6o tii chinh.
Lgi ich cira cd d6ng thidu s6 trong tii san thmQr chi tiOu riOng biOt tr{ch kh6i phdn vOn clcd dong thidu s6 bao gdm gi6 rri c6c lo. i icldoanh ban ddu vi phdn lgi ich cria cd d6ng thidu rhfru kd tt nghy hqp nhdt kinh doanh. C6c khoin 16 tucrng rlng v6i phdn vdn cria cd d6ng thidusd wot qud phdn von cria ho trong tdng vdn chri s& hfru cfiacorrj ty
"on duo. c tinh giim vlo
phdn loi (ch ctra cong ty trt khi cd dong thidu sd c6 nghia u,l r)nj bu6c v) c6 khi nang bidip khoan 16 d6.
3. Trinh tu vi phuong ph6p hgp nhdt:Hgp cdng c6c chi ti€u trong Bang cdn dtii kd to6n vd 86o c6o kdt qui kinh doanh cria c6ng ryme vd cOng ty con;
Loai tril toan b6 gi6 tri ghi sd khoin ddu tu cria c6ng ty mg trong rtng cong ty con vi phdnvdncria cong ty me trong vdn ehfi so hfrd cfra c6ng ry con vi gii nlr"An lqi tho thuong mai(ndu c6);
c0NG ry cd puAN xay n(Nc azDia chi: Sci 8, Bi6n Cuong, Thinh phd euy Nhon, tinh Binh DinhDi6n thoai: 0563522166 Fax: 0563522316
Thuydt minh B6o ci{o rhi chfnhcho ndm tii chinh
kdt thfc ngity 3t/1212014
Phan bd l-o. i thd thucrng mai;Tdch vd trinh bdy loi ich cria cd d6ng thidu sd thanh chi tiou riong biet;Loai trt ro)n b6 c6c giao dich nOi b6 trong todn Tdng c6ng ty;Lap bang tdng hqrp c6cbfitto6n di6u chinh vd bing tdng hgp cdc chiti6u hgp nhdt;LAp 86o c6o tii chinh hqp nhdt dan crl vdo bing tdng hqrp cdc chitieu hop nhdt sau khi deduoc didu chinh vi loai trt.Ddi vdd cdc chi fiau vd tdi sdn, ngudn vdn, doanh thu vd chi phi duo.c trtnh bdy nhu ddtrtnh bdy & bdo cdo tdi chinh ri€ng ctia cong ty mg vd cong ty con c6 di6u cniin nhftngydu td sau khi hqp nhdt:Doanh thu, gi6 v6n, l6i vd c6ng no n6i b6;vdn ddu tu cria cong ty me tuong ring phdn v6n chri s& hfru c6ng ty con;Loi fch cd dong thidu sd;Cdc chi ti6u kh6c theo phuong ph6p vdn chri s& hfru.
4. Nguy0n tdc ghi nhAn c6c kho6n tidn vi tuong duong tiin:- Nguydn tdc xdc dinh cdc khodn tiA^n: TitC6c nghiCp vu kinh td, ph6t sinh bang ngoaigiao dich thuc t6 cira ngdn hang giao dich tal0ch tf gi6 hdi dor{i ph6t sinh trong k}cira tddu tu xdy dung co bin duo. c hach toiin ngaytdi chinh trong kj'.- NguyAn fic ghi nhdn cdc khodn tuong duong tidn: C5c khoin ruong duong tidn li c6ckho6n ddu tu ngin han khdng qu6 3 thdng c6 khi n6ng chuydn ddi aoiang rhdnh ridn vikhdng c6 nhidu riri ro trong chuydn ddi thdnh tidn kd tt ngdy mua khoin ddu ru d6 tai thdir ' , ? a 2orem Dao cao-
5. Nguy0n tdc ghi nhAn hing tdn kho:5.1. NguyAn fic ddnh gid hdng t6n kho:Hang tdn kho duo. c tinh theo gi6 gdc. Trudrng hqp gid tri thudn c6 thd thuc hion duo. c thdphon gi6 gdc thi phii tinh theo gi6 tri thuAn c6 thd thuc hi€n duoc. Gi6 gdc hing tdn kho baogdm chi phi mua, chi phi chd bidn vi cdc chi phf lion quan rnrc tidp kh6c ph6t sinh dd c6duo. c hhng tdn kho 6 dia didm vi trang th6i hiOn rai.Gif g6c cfra hdng t6n kho mua ngodi bao gdm gid mua, c5c loai thud kh6ng duo. c hodn lai,chi ph( vdn chuydn, bdc xdp, bio quin trong qu6 trinh mua hdng vh c6c chi phf kh6c c6 li€nquan truc ti0p ddn viQc mua hing tdn kho.Gi6 goc cfra hhng tdn kho do don vi tu sin xudt bao gdm chi phi nguyen liou vdt li6u tructidp, chi phf nhin cOng truc tidp, chi phf sin xuat chung cti Ointr va-cni phf s6n xu6t'chungbien ddi phSt sinh trong qu6 trinh chuydn ho6 nguyen liou vdr li€u thinh thinh phdm. G{cchi phi sAn xu6lt chung duoc phan bd trcn co s& chi phf rhuc tdph6i sinh dd s6n xuat hang tdnkho cho trrng bO ph4n, tirng c6ng trinh.San phdm dd dang cudi k)'duoc d6nh gi6 theo phuong ph6p chi phf nguyen liou vdt liou tructidp.
5.2. Phuong phdp xdc dinh gid tri hdng t6n kho: Gi6 tri hdng tdn kho cudi k!,duo.c xr{cdinh theo phuong ph6p nhap fiu6c xuflt rrudc.
cONc ry cd pHAN xAv uqrNc.rzDia chi: So 8, BiOn Cuong, Thinh phdeuy Nhon, tinh Binh DinhDi6n thoai: 0563522166 Fax: 056 3522316
Cdc khoin ph6i thu kh6ch h).rg, khoin tri rrudc cho ngudiphAi thu kh6c tai thiri didm b6o c6o, ndu:
b6n, phii thu ndi b6, c6c khoAn
C6 thbri han thu hdi hoac thanh to6n du6i 1 ndm (hodc trong m6r chu kysin xudt kinh doanh)duoc phAn loai ld Tii sin ngin han.C6 thdi han thu hdi hodc thanh to6n trOn 1 ndm (hof,c trong mot chu k! san xudt kinh doanh)duo. c phdn loai ld Tdi sln d)i han.LQp dtl phdng phdi thu kh6 ddiDu phbng no phii thu kh6 dbi thd hi€n phdn gi6, t4du kidn bi tdn rhdr cira cdc khoan no phiithu c6 khi ning khOng duo. c kh6ch hing thanh to6n ddi vor cdckhoin phii thu tai thbi d-idmldp 86o c6o tdi chinh.
7. Ghi nhAn TSCD vi khdu hao tii sin cd dinh- NguyAn ndc ghi nhdn TSCD hfru hinh, TSCD v6 hinh
Tdi sin cd dinh duo. c ghi nhan ban ddu theo nguy€n gi6, trong qur{ trinh ,u aurrg tdi san c6dinh duo. c ghi nhan theo ba tiOu thrlc nguyon gi6, hao mbn vd gitrd cdn lai. Nguy€n gi6 ctaTSCD du-o. c x6c dinh ld toan bQ chi phf m) don vi da b6 ra dd c6 duo. c tii sin d6 rinh ddnthdi didm dua tii sin vio trang th6i s6n sd,ng sr? dung.
- Phuong phdp khdu hao TSCD hita hinh,TSCD v6 hinh:Khau hao TSCD htru hinh duo. c thuc hi€n theo phuong phdp duong th8ng, cin crl rheo thligian srl dung hfru ich udc tfnh vi nguyOn gi6 ciua tii san. Thli gian khau hao duoc tinh theothbi gian khdu hao quy dinh tai Th6ng tu s6 45/2U 3fm _ BTC neiLy 25/4/2013 cria 86 Teichinh. Mrlc khdu hao cu thd nhu sau:
8. Nguy6n tdc ghi nhAn cdc khoin ddu tu tii chinhC{c khoan ddu tu tii chinh dli han cfia Cong ty dugc ghi nh6n theo gi6 gtic bit ddu til ngiyg6p vdn ddu tu, hoic nghy mua cd phi€u, tr6i phidu.Khoan ddu tu vlo cOng ty con, c6ng ty li6n kct duoc kd to6n theo phuong ph6p gi6gdc. Lginhudn thudn du-o. c chia tt cong ty con, cdng ty lion kdt ph6t sinh ruu
"gt ddu tu ghi nhQn
vdo b6o c6o kOt qui hoat d6ng kinh doanh. Crdc khoin duo. c chia kh6c l) khoan ginm t t giagdc ddu tu.
Khoan ddu trr vlo cdng ty lion doanh duo. c kd todn theo phuong ph6p gi6 gdc. Khoan vdng6p lion doanh khOng dldu chinh thay ddi cira phdn s& hfiu cria cong ty trong thi san thudncfra c6ng ty lien doinh- nio
"ao kdt qui hoat dEng tinn aoanh cfia corig ry ph6n 6nh khoan
thu nhip duoc chia tt lo. i nhudn thudn lu! kO cria c6ngvdn liOn doanh.
9. Nguydn tdc vdn ho6 cdc khoin chi phi di vay
ty li€n doanh phdt sinh sau khi g6p
o Chi phi di vay liOn quan truc tidp ddn vioc dAu fi xay dmg hodc vi€c sin xuat tdi sin d& dangdu-o. c tinh vio gi6 tri cria tdi sAn d6 (duoc vdn h6a), bao gdm c6c khoin ldi ridn vay, phan bEc6c khoin chidt khdu hoic phu troi khi ph6t hinh tr6i phidu, c6c kho6n chi phi phu ph6t sinhliOn quan t6i qu6 rrinh ldm thfi tuc vay.
' viQc vdn h6a chi phi di vay sE duo.c tam ngtng lai trong cdc giaidoan md qu6 trinh ddu ruxay dung hodc sin xuat s6n phdm d& dang bi gi6n do4n, ffU khi su gi6n doan d6 ld cdn thidt.
o ViQc vdn h6a chi phf di vay sE chAm dft khi hoat d6ng chri ydu cdn thidt cho vi6c chudn bidua tdi san d6 dang vho srl dung hodc b6n. Chi phi di vay ph6t sinh sau d6 s6 duo. c ghi nhanli chi phf sin xudt, kinh doanh rrong k!,ph6t sinh.
' Cdc khoin thu nhap ph6t sinh do ddu tu tam thli, c6c khoan vdn vay rieng biet trong khi chbsfr dung vio muc dich c6 du-o. c tli sin d& dang thi phii ghi giim tnr(-) vdo chi phf di vay khiph6t sinh vdn h6a.
o Chi phf di vay duo. c vdn h6a trong k!' khdng duo. c vuot qu6 tdng sd chi phi di vay ph6t sinhtrong k!'. C6c khoan ldi tidn vay vi khoan phan bd chidt khdu hoac phu tr6i duoq vdn h6atrong tung k!' kh6ng duo. c wot qu6 sd ldi vay thuc t6 ph6t sinh vh sd phan bd chidrkhdu hodcphu trdi trong k!'d6.
10. Nguydn tdc ghi nhAn chi phi phii trAQ{c khoin chi phi thuc td chua phft sinh nhtrng duo. c trfch trudc vho chi phf s6n xuat kinhdoanh trong kj'ad aim bio nguyen t6c phi hqp gifra doanh thu vi chi phf. Khi cr{c chi phi d6ph6t sinh, ndu c6 ch€nh l€ch v6i s6 di trich, kd todn ticn hanh bd sung troic ghi giam &i phitudng fng v6i phdn chOnh lOch.
11. Ghi nhan c6c khoin phii tri thuong mai vi phai tre kh6cG{c khoin ph6i tri ngudi bdn, phii tri ndi b6, phii tri khiic, khoin vay rai thdi didm brioc6o, ndu:
o C6 thdi han thanh to6n du6i 1 ndm hodc trong mdt chu kj' s6n xudt kinh doantr duoc phdn loai li nongin hqn.
o Qf thdi han thanh to6n tron I nim ho4c tron,pdt chu k)' sdn xuat kinh doanh dugc phan loai ld nodii hqn.
12. Nguyon tdc chuydn ddi ngoai tQ vi c6c nghi€p vu du phdng rrii ro hdi tlo6iG{c nghiOp vu ph6t sinh brng ngoai tQ duo. c hach todn theo t1i gid thuc td vio ngiy phdt sinhnghiOp vq. Tat cA c6c khoin chonh loch ti'gi6 thuc t€,phdtsinh trong k)'vi chgnh l6ch d6nhgi6 lai cfia cdc khoAn muc tidn tQ duo.c kdt chuydn vio b6o c6ok€t qui hoat d6ng kinhdoanh.
13. C6c nghia vu vd thudCong ty 6p dung Chinh s6ch thudtheo quy dinh cria c6c Luat thudhien hdnh tai Viet Nam.
14. Nguydn tdc ghi nh6n vdn chfi s& hiruVdn ddu tu cira Chfr s& hfiu ctra C0ng ty duo. c ghi nhan theo sd vdn thqc g6p cfia chri s& hfru.Vdn kh6c ctra chri s& hfiu li khoan thud thu 4hflp doanh nghiQp duo.c mi6n giim c6c n6rntru6c vi khoAn khdc cluo. c hinh thinh tt ldi nhuan sau thud vd duo. c srl clung vdo vi6c khen
thu6rng hodc c6c muc dich kh6c phuc vu cdng t6c didu hdnh ctra Ban Gi6m d6c, H6i ddngquin tri.
15. Nguydn tdc trich IAp c6c khoin du trir c6c qui tr) loi nhuan sau thu6:Loi nhudn sau thud chua phdn phdi ld sd lgi nhuan tt hoat dong cira doanh nghiep sau khi trirchi phf thud thu nhAp doanh nghidp cira ndm nay vd c6c khoin didu chinh do r{p dung hdi tdthay ddi chinh s6ch kd to6n vd didu chinh h6i td sai s6t trong ydu ctra c6c nrm rru6c.Loi nhuan sau thud thu nhap doanh nghiOp sau khi duo.c H6i d6ng quin tri phe duy6r duoctrtch c6c qu! theo Didu lo Cdng ty vi c6c quy dinh phfipl! hien hdnh, s6 ph6n chia cho c6cb6n dua trOn tli l0 v6n g6p.
Cd trlc phii tri cho cdc cd dong duoc ghi nhdn Id khoAn phai tri trong B6ng cdn d6i kd to6ncfia cdng ty sau khi c6 th6ng bdo chia cd trlc cira H6i ddng quan tri c6ng ty.Cl{c qu! cria C6ng ty du-o, c trfch ldp theo quy0t dinh tai Nghi quydt ctra Dai hoi cd dongthudrng ni€n.
16. Nguy6n tdc ghi nhAn doanh thu- Doanh thu bdn hdng duo.c ghi nhdn khi il6ng thdi thda mdn cdc dia-u kian sau:o Phdn l6n rfii ro vi loi ich g6n lidn v6i quydn s& hfru san phdm holc h)ng h6a d6 duo.c chuydn
giao cho ngubi mua;' Cong ty khdng cdn nim gifr quydn quin lf hang h6a nhu ngudi s& hfiu hing h6a holc quydn
kidm sodt hing h6a;. Doanh thu du_o.c x6c dinh rudng ddi ch6c chan;o cong ty dd thu duoc hodc s6 thu du-o.c loi ich kinh tdtt giao dich b6n hhg;o Xdc dinh duo.c chi phi liOn quan ddn giao dich b6n hdng.
Ddi v6i doanh thu xAy l6p duo. c x6c dinh theo gi6 tri khdi lugrng thuc hi6n, duo. c kh6ch hdngx6c nhan bang nghicm thu ttng ldn hoic theo phi6u gi6 thanh to6n, quydt to6n cria twrg han!muc cdng vi6c hodn thinh hodc toln bQ cdng trinh xdy I6p, ho6 don tdi chfuh, phn hqp v6iquy dinh tai Chudn muc kdto6n sd 15 - Hqp ddng xAy dtrng.
- Doanh thu cung cdp dich vu:Duoc ghi nhdn khi kdt quA cira giao dich d6 duo. c x6c dinh mot c6ch d6ng tin cdy. Trudng hqpviOc cung cdp dich vu li6n quan ddn nhidu ky thi doanh thu duo. c ghi nh6n trong ky theo k6rqui phdn cOng viOc dd hodn thanh vio ngiy lap Bang Cfln ddi kd to6n cria k) d6- KCr qui criagiao dich cung cdp dich vu duo. c x6c dinh khi th6a mdn c6c di6u kion sau:
o Doanh thu duoc xdc dinh tudng ddi chSc ch6n;. c6 khi ndng thu duo. c loi ich kinh td dr giao dich cung c0p dich vu d6;o X6c dinh duo.c phdn cdng viOc dd hobn thanh vio ngly lap Bing can ddi kdto6n;o X6c dinh duo. c chi phi phdt sinh cho giao dich v) chi phf dd hodn th)nh giao dich cung cdp
dfch vq;o Phdn c0ng viOc cung cdp dich vu dd hodn th)nh duoc xdc dinh theo phucrng phdp d6nh gi6
cdng viOc hoan thdnh.Doanh thu tt dich vu vAn tii duo.c x6c dinh theo hqp ddng kinh td, bi€n b6n x6c nh6n dich vuhoin thInh, phit hdnh ho6 don tii chinh vi duo. c khdch hing chap nhdn thanh to6n.
- Doanh thu hoat dAng fii chtnhDoanh thu ph6t sinh tt tidn ldi, cd trlc, lgi nhuan duo. c chia, ch€nh lQch tf gi6 thgc hi€n vlc6c khoin doanh thu hoat d6ng fbi chinh khdc duoc ghi nhan khi th6a mdn d-dng thdi hai (2)didu ki0n sau:
. C6 khi ndng thu ducy. c loi fch kinh td rt giao dich d6;o Doanh thu du-o. c x6c dinh ruong ddi ch6c chin.
Doanh thu tt ddu tu cd phidu du-o.c ghi nhdn trOn co sd ch6nh l6ch gifra gi6b6nvi gi6 mua.Cd trlc, loi nhuan duoc chia du-o.c ghi nhan khi Cong ty duo.c quydn nhan cd trlc hodc duocquydn nhAn loi nhudn til viOc g6p+v6n.
17. Nguy€n tdc ghi nhAn gif vdn hing b6nGi6 vdn hoat ddng xay lip du-o.c xdc dinh ddi vdi tlng hgp ddng, c6ng rrinh xdy dung ri€ngbiot vi tuong ring vdi doanh thu trong k!', chi phi cria trmg hqp d6ng, c6ng trinh da duo. c ghinhAn. Cu thd :
- Ddi vdi cdc cdng trinh cudi k} dd hoan th)nh, bin giao, doanh thu lu! kd da hach to6n hdttheo tdng gi6 tri nghiom thu thanh to6n thi gi6 von kot chuydn t ong t y bing toan b6 chi philu! ke dd duo. c ghi nhAn (khong cbn chi phi d& dung).
- Ddi v6i cdc cdng trinh cudi kj' chua hodn thinh hodc hol,n thdnh nhung chua c6 quydt to6n,thanh ly hqp ddng thi gir{ vdn trong k}' du-o. c xdc dinh tr€n co s& chi phi s6n xuat kinh doanhdd dang ddu k) + chi phi sAn xuflt kinh doanh d6 dang ph6r sinh trong ky - chi phf s6n xudtkinh doanh d& dang cudi k!'. Chi phi sin xuat kinh doanh d& dang
"uoi ty duo. c x6c dinh c6n
crl vio biOn ban xdc nhxn d& dang c|ua c6c dOi vdi phbng k! thudt cong ty.- Gi6 vdn h)ng b6n duo. c ghi nhan ve qp hgp theo gi6 t4 vi sd luong thinh,phdm, hlng h6a,
vdt tu xudt kho.
18. Nguy€n tdc vi phuong ph6p ghi nhan chi phi hqp ddng xay dung, Trich tap du phdngb6o hinh c0ng trinh xAy ldp:Chi phi cria hop ddng xay dung gdm: Chi phi truc tidp lien quan don tirng hgp ddng, chi ph(chung duoc phdn bd cho c6c hgp ddng c6 li€n quan vd c6c chi phi kh6c c6ihd'rhu lai;il k#.hhing theo c6c didu khoAn cfia hgp ddng xay lip.- Phuong ph6p lap chi phi bio hanh: Doanh nghiOp du kion mrlc tdn thdt trich bio hinh c6ng
trinh xay l5p da tiou thu trong ndm vh tidn hinh ldp du phbng b6o hanh c6ng rrinh xay lip cZcam kdt bio hdnh.
Tdng mrtr'c trich lAp du phbng bAo hlnh cta cdc c6ng trinh xdy l6p rheo quy dinh dd cam kdtvdi kh6ch hlng chiOm 2Vo tr€ntdng gi6 tri c6ng trinh.
19. Nguy€n tdc vi phuong ph6p ghi nhAn chi phi tii chinh, chi phi b6n hing vi chi phfquin lf doanh nghi€p :
chi phi tdi chinh: c{c khoan chi phi duo.c ghi nhan vio chi phf tdi chinh gdm:- chi phf hodc c6c khoan 16 li€n quan don c6c hoar dQng ddu tu tii chinh;- Chi phf di vay vdn bao gdm l6i tidn vay vi c6c chi phf kh6c ph6t sinh li6n quan truc ddp ddn
c6c khoin vay duo. c ghi nhan vio chi phf trong ky. Chi phf di vay lien quuniro, tidp ddn viecddu tu xay dmg ho{c s6n xuat t}i sin d& dang duoc tffi vio gi6 tricria tdi sin d6 iaoo.
" uO'
ho6), bao gdm c6c khoin ldi tidn vay, phdn bd cdc khoan chidt khdu holc phu tr6i khi ph6thanh tr6i phidu, cdc khoin chi phi phu phdt sinh li€n quan rdi qu6 trinh lhm tltr tuc vay;C{c khoin tron duoc ghi nhan theo sd ph6t sinh trong k}, khong bil tr} voi doanh rhu hoarddng tii chinh.
Chi pht bdn hdng vd chi phi qudn t! doanh nghiQp: li cdc khoin chi phf gi1nti€pphuc Wcfo hoq dQng phdn ph6i sAn ptrdm, hang ho6, cung cdp dich vg ra,thitruong vl didu hdnhsin xuAt kinh doanh cfra C6ng ty. Mqi khoin chi phi b6n hang vI quin l! doanh nghiep phr{t
sinh trong kj' ducr. c ghi nhdn ngay vdo b6o c6o kdt qui hoat d6ng kinh doanh cria kj, d6 khichi phi d6 kh6ng dem lai l-o. i ich kinh td rrong cdc k!, sau.
20. Nguy6n t6c vi phuong phrip ghi nhan chi phi thud thu nhap doanh nghi€p hi6n hinh.Chi phi thud thu nhdp doanh nghiap (0NDN) hian hdnh.. thd hicn rdng gid rri cria sd thudphii tra trong ndm hion tai. chi ptfi thud thu nhdp doanh nghiop hion hdnh duo. c x6c dinh tr6nco s& thu nhdp chiu thud vd thud sudt thud TNDN trong nlm hion hdnh. Thu nhap chiu thudkh6c vdi loi nhuan thudn duo. c trinh b)y trOn b6o c6o ket qui hoar d6ng kinh doanh vi kh6ngbao g6m c6c khoin thu nhdp hay chi phi tinh thud hodc du-o. c khdu trt trong c6c nim khi4c(bao gdm ci 15 mang sang, ndu c6).Viec x6c dinh chi phi thud TNDN cdn cri vdo c6c quy dinh hi€n h)nh vd thud. Tuy nhionnhfrng quy dinh ndy thay ddi theo ttrng thbi k) vh vioc x6c dinh sau cing vd thud TIr{DN tu}thu6c vdo kdt quA kidm tra cta co quan thud c6 thdm quydn
21. Cic nguyOn tdc vi phuong phfp kdto6n khricCo s& Iip bdo cdo tdi chinh: 86o c6o tli chinh duo. c l{p vi trinh b}y dua rron c6c nguyon r6cvd phuong phdp kd ro6n co bin: co s6 d6n tich, hoar d6ng lion tuc, gi6. gdc, phi hgp, nhatqu6n, thAn trgng, trong ydu, bD trD vd c6 thd so s6nh.Cdc ban fian quan: M6t bdn du-o. c xem ld bon liOn quan ddn C6ng ty ndu c6 khi nang kidmso6t C6ng ry hay c6 inh huong trong ydu ddn cdc quydt dinh tli
"ninr, vd hoat d6ng cria
C6ng ty.
//, t i
i;?
.{
\
l 8
C6ng ty cd phfln xAy dr;ng 47Dia chi: SO S gi6n Cuong - euy Nhcrn - Binh DinhDi0nthgai: 0563522166 Fax: 056 3522316
c6ng ty cd phan xav dqng 47 Tnuy6t minh b6o cdo tdi chinh hop nhAtDja chi: SA 8 BiCn Cucrng - euy Nhcrn - Binh Einh -----J .
Cho ndm tdi chinhDiQ,ntholi :0563522166 Fax: 056 3522316 a ' . . . .kctgfc n&yl142t20t4
BAN THUynr vrrNn eAo cAo rAr cHiNH rrgp NHAr NAM 2014(ihp theo)
5. Cdc khoin phii thu kh6c
Vin phdng cdng tyCdng truong Binh D6C6ng truong Tdn M!C6ng trulng Ti RgcC6ng truong Ti6n Thu$nC6ng trudng S6ng ChuXdy dgng Trs sd Cdng tyKh6ch s4n Hii Au ( Du no TK 3388)Cty CP Du Lich HAm H6
S5 cu6i nlm S5 diu nem
24,576,345,69749,440,000
551,607,907
140,776,000279,795,473_
1,256,270,174
27,969,569,79926,040,000
125,741,469595,910,00052,900,599
2,690,955,63616,026,000
1,150,996,760
(Khoin trich lap du phdng nby l) khoin tidn cong ty cd phdn xdy dr,rng 47 tamring cho c6ng ty TNHH cAVIcovi6t Nam theo hgp ddng sd 16 HD/IGKT ngiy 0s/7l2oo} dd thrlc hi6n rhi c6ng g6i thdu s6 20 - c6ng trinh hd chrianudc Ti Trach, tinh Thta Thi€n Hud. Do khdng tidp tuc thuc hien duo.c g6i rhdu nhy nfra n€n C6ng ry cd phdn Xsydrmg 47 yeu cdu C6ng ty cAVICo hoin tra tidn dd t4m ring. Hqp ddng niLy duo. c Ng6n hbng TMcp euan dQi - SGDHn NQi ddng f bio l6nh v6 didu ki6n rheo thu bio ldnh sd 46622/M|f,824Z0OOO4 ngdy 29/8D008. Nhung Nginhdng TMCP Qufln d6i d6 chdm drit nghia vg bio l6nh kd til thdi didm C6ng ty 47 chdprhudn dd ngh! ctra c.ng ryCAVICO xin tri no lim 4 ldn theo l6i sudt Cong ty 47 vay cira Ng6n hing BIDV Binh Dinh, thdi han ch6t lh25/3/2012' Tuy nhi6n, ddn thdi didm lap b6o c6o niy, cong ty TNHH cAVICo vi6t Nam v6n chua thanh toi{n choC6ng ty 47).
c0ng
Du phbng c6c khoin phii thu kh6 dbi
C6ng ty TNHH CAVICO Vi0t Nam (T4m ung KLCT T6 Trach)
c0ng
Hdng tdn kho
CU CP XAy Dqng 47Nguydn liQu, vdt lipuCdng cp, dpng cpChi phi SX, KD dd dangHdng h6aCty CP Du Llch Him H6Nguy€n li€u, vdt li6uC6ng cg, dpng cgHang h6a
T6ng cQng gi6 giic hdng tdn kho
26,952,625,251 32.st7.030.242
S5 cu6i nlm 55 tliu nim
(5,590,000,000) (5,590,000,000)
(5,590,000,000) (5,51000o000)
S5 cu5i nrm 55 ttAu nim6.
956,137,137,46174,951,042,195
202,693,421880,470,000,000
613,411,955205,314,590
92,222,6506,576,296
116,515,654
509,011,596,964g2,g32,17g,ggL
l4l,43g,g0g425,500,000,000
537,967,174126,370,567
lg,g42,g7g4,699,032
101,739,557
956,342,452,051 509,137,957.431
Gi6 tri hang tdn kho ding a6 tni5 chdp, cim c6 dam bdo cho oi{c khoin ng ph6i tr6: k10'g.Gi6 tri hoan nhgp d1r phr\ng gifrm gi6 hdng t6n kho trong nlm: kh6ng.
20
c6ng ty c5 phin xdy drSng 47 Thuy5t minh b6o cr{o tii chinh hgp nh6tDia chi: SO S gi6n Cucrng - euyNhon - Binh Dinh Cho ndm tdi chinhEi0n thoai: 056 3522 166 Fax: 056 3s22 316 ftnro-re^y1l42pot+
BAN Trruynr ivrrNn nAo cAo rAr cnilvn Hgp NHAr NAM 2014(ti1p theo)
7. Chi phi trf, trudc ngin h4n
C6ng cu dgng cU {
c0ng
8. ttru6 CTCT ttuqc khAu trir
Cfy CP X6tyDpg47Cry Cp Du Lich HAm H6Cty CP Thriy diQn V6n phong
c0ng
g. Thu6 vir cdc khoin kh6c ph6i thu cfra Nhi nu6c
Cty CP Xdy Dsng 47Cty CP Du Lfch ftAm FIO
c0ng
10. Tii sin ngin h4n kh6c<Tgm tfrng>
Cry Cp XAy Dpng 47Cty CP Du Lich Hem HoCty Cp Thiy diQn Vln phong
Nguy0n gi6Sd du qi ngdy 0I/01/2014Ting trong ndmGiim trong nimSO ar 4t ngdy 31/12/2014Gi6 tri hao mdn lu] k6S6 au t4i ngdy 01/0t/2014Kh6u hao trong nimGiim trong n6mso du t4i ngdy 3l/12/2014Gi6 tri cdn lgisd tuqt ngdy ouot/2014Sd Au4i ngdy 3I/12/2014
17,056,73r,017
17,056,731,017
17,056,731,01717,056,731,017
746,937,273_
746,937,273
581,937,27360,000,000
641,937,273
16t00 00r05,000,000
17,903,669,290_
17,903,669,290
591,937,27360,000,000
641,937,273
17,221,731,A1717,167,731,017
2 l
Cdng ty c6 phAn xAy dgng 47Dia chi: SO t gi6n Cuong - euyNhon - Binh DinhEi€n thoai: 056 3522 166 Fax: 056 3522 316
Chi phi XDCB d& dang
Cty CP Xdy Dsng 47
Tru sd c1ng ty (SO'8 Bi€n Cuctng)Kho xxdng Phudc An
BAN THUynr nrrNu nAo cAo rAr cniNu Hgp r\rrrAT NAM 2014@ifp tueo)
c6ng ty cp X6y dvng 47: Quyan sri dung d6t dien tfch 48g,5 m2 t4idla chi 4/7 duingso 3, Kp5, phuongHiQp Binh Phu6c, quan Thri Eric, thdnh pho uo chi Minh kh6ng x6c dinh thcyi han n6n kh6ng trfch kh6uc6ng ty cP Du lich HAm Ho: Gi5 tri quyd*n sri dpng d6t l6u ndm tai T6y phri, son T6y kh6ng x6c dinh thoihpn nOn cflng kh6ng trich khdu hao.
13.
83,761,299,699
47,790,590,32925,430,572,669
5,425,595,356
4,715,653,093
409,997,261
82,119,449,669
3r,367,429,972
I 1,559,116,913
15,756,414,999
4,019,532,659
32,364,452
30,906,204,337
14.
165,990,739,366 62,173,633249
Sd cuSi nrm 56 dAu nIm
26,900,000,000
13,200,000,000
26,900,000,000
13,200,000,000
40,000,000,000 40,000,000,000
(1)' C6ng tv c6 phan Thriv diQn Bu6n D6n dusc thenh l{p theg gi6y chrmg nh{n ddng kf doanh nghiQp l6ndAu sd 4r0r30ses4 do Sd K6 hoach vd dAu tu tinh Dek fak c6;;;;6;a"l os ndm 200e. Theo d6, v5nttiOu lQ ddng kv le 335'000'000'000 eo ci6i ph6p ho4t dQng cria c6ng ryld x6y dpg cdc du rin nguiin diQn, r "6";;a"
fy au an Aa,i o *ay d*rg,tu v6n th6m dinh h6 so mdi thAu, dr r dtmg vd mua sam tnii5t bi rlign....t, tinh DAk Lak.Try sd tqi s6 79,kh6i g, phuong Th
(2)' c6ng ty co phen Thriy diQn Eir ung nhan dang ky doanh nghiQp DndAu s6 4100541602 do Sd K6 hoac,'a" ata" ie il;-,.r;;; il.i;t f;i#:t,il;ffi,fj"1;1?*:C6ng ty ld san xu6t, truyAn t6i vd F r, x6y dpg cric c6ng trinh ky thuatddn dgng kh6c...Try so t4i L6 28,29'30 duong DiQn Bien Phri, phuong Quang Trung, thanh ph6 euy Nhon, tinh Binh Dinh.
15. Sd cu6i ntm Sd iIAu ntm
1,596,959,330
1,596,959,3301,160,501,296
436,358,044727,724,620
1,452,794,252
1,452,794,252
l,0I6,426,209
436,358,044662,395,350
22
cdng fy cd phan xay dgng 47 ,-1. h. i Thuy6t minh br{o cfo tii chinh hqp nh6tDia chi: SO t gi6n Cuong - euy Nhcrn - Binh Dinh
(*)' Khoin vay ngin h4n VND cria ng6.n hdng ET &pT Vier Nam - CN Binh Einh cin cir:- HQp tl6ng tin dung s5 ottzotzrF]o ngity 29/03/2013, s6 ti6n vay 167 tyddng,-muc dich vay: dau tu TB phpc vu thic6ng Thriy tliQn Trung scrn, thd'i h4n vay 60 thing,lai su6t nh6n nq trreo tunffi giairrgan, tdi san clim bio: tdi sinhinh thanh tt v5n vay.
- Hqp ct6ng tin dsng sti 0l/2013/HD ngiry 29/06/2013, s5 ti6n vay 610 r,i ddng, mpc rlich vay: b6 sung v5n luu tl6ng,thoi han vay l/7/2013 - 30/612014, ldi sudt nhfn ng theo tirng lin gini ng6n, tai s6n <Iim b6o: theo quy dinh tai Hqpcl6ng bio ttim ti€n vay.
- Hqp tt6ng tin dsng sti o2/20r3ftrDTD-c47ngdy l2/ll/20t3,s6 ticn vay 200tj,d6ng, mud dfch vay: bil d6p ngu6nvdn ngin han ttd dau tu vdo tdi s6n ddi han d6 io "a"tdi "hi;l';o
doanh nghigp, ttroinan vay 60 th6ng, lai suAt nhfnno theo trmg ldn giai ng6n, tdi sin cl6m b6o: tdi san hinh thdnh ft "d;;;;.
--^-:r' g rvr
6/Z0l4,sti tidn vay l.936tj rl6ng trong d6: vay ng6n hpnr vay: b0 sung v6n luu <lQng, LlC (n6uc6), bio lAnh, thdir: theo c6c biQn ph6p rt6m b6o ttucr. c t<1i k6t gifla hai b6n vd
(Cht tiiit cdc khodn vay ngiin hqn xem thhm ei phtl lgc s6 Ol )
17. Phii tri nguli bdn
Vdn phbng CtyKh6ch san Hii AuCOng truong Binh D6C6ng trubrng Serepok 4,{Xay drpg kh6ch san H6i AuC6ng trudng S6ng Bung 4Cdng truong Thugng Kon TumC6ng truong Trung SonCty CP Du Llch Him H6Cty CP Thriy diQn Vdn phong
c0ng
18. Ngucri mua tri tidn tru6c
CtJ CP f,Ay dgng 47,C6ng ty x6y dlrng thiry lqr24Cdng trinh Hi NheC6ng trinh Hd Dinh Binh
56 cu6i nlm S5 tliu nlm281,159,543,446
2,145,160,697129,326,000
26,960,400307,329,000
7,099,520,0001,195,457,117
103,657,4542,907,323,276
1gg,g6l,l3l,l5l2,204,279,073
194,275,000729,559,920_
7,274,520,000
614,491,639207,699,479
633,393,A29
294,952,277,390 urJ0e33eW
Sii cuiii nIm 56 ttAu nlm
253,249,199,599
127,990,0001,240,000
1,129,191,000
255,944,446,139
127,990,000
r,240,0002,064,945,000
23
Cdng ty c6 phAn xAy dqng 47Dia c.hi: SO g Bien Cuong euy Nhcm - Dinh Dirih
Thuy0t minh bdo cdo tii chinh hop nh6tCho nim tdi chinhDi€n thoai: 056 3522 166 Fax: 056 3522 3t6
BAN THUynr urNn nAo cAo rAr cniNH Hg" NHAr NAM 2014(iOp theo)
Cdng trinh S6ng TrAuCOng trinh Dik Pring
C6ng trinh Kr6ng Buk
C6ng trinh Trung Son
C6ng trinh NMTD Dinh BinhCdng trinh Tri Co
Cdng trinh Duong Thi6n
Cdng trinh Trung tdm h6i nghiC6ng trinh A Roing
C6ng trinh Sdng Bung 2C6ng trinh S6ng ChuCty CP Du Lich Him H6
c0ng
19. Thu6 vi cdc khoin phii nQp Nhi nu6,c
Cry CP XAy Dsng 47Thut5 gi6 tri gia tingThuti thu nhfp doanh nghiQpThu6 ti6u thu d?c biQtCty CP Du Llch Him HOThu6 gi6 tr! gia t[ngC6c loai thuti kh6c
Cty CP Thfiy iliQn Vdn Phong
c0ng
Cr{c khoin phii tr6, phii nQp ngfn h3n kh6c
Kinh phi c6ng dohn86o hidm xi h6iBio hidm thdt nghidpPhii tri vd cd phdn h6aPhei tre khdc:Vdn phdng ctyXdy drng xadng Phudc AnKhdch san Hdi ATrung tdm dqy nghdCbng trudngTi€nThudn
(1) Khoin vay ddi han VND ctra C6ng ty Cp XAy dmg41cdc Hqrp ddng tin dung sd OUZ0O}/HDD/OI/31
khodnvay ddi han Ngdn hdng BIDV xem th€m tai phu luc
(2) Khoin vay ddi h4n cria Cong ty cd phdn Hdm Hd v6i Ngfln hang TMCp ddu tu vi ph6r tridn Viet Nam -CN Binh Dinh tai hqp hqp ddng s6 }Ul}l2ngb,y 22rh6ng t0 nlm i}I2theo d6:Tdng sd tidn vay li: 2.350.000.000 d( Hai t5i ba tram namluoi rrieu ddng).Thdi han vay l): 60 th6ng kd tir ngdy b€n vay rrit khoin vdn ddu tion.Ldi sudt cho vay 6p dung thA ndi duo.c
lidu chin\ 3 thdng mor ldn rrong m6t nf,m vi duo.c ng6n hdng th6ng
b6o bdng vin ban. Tai thdi didm hiOn tai ldi sudt iho rruy ie r5volndm.Thbi han tri no gdc v) ldi vay rheo th6ng b6o cria ngdn hhng.Flinh thrlc b6o dam tidn vay: Tdi san rhd chap hinh thlnh tt vdn vay.
(3) Khoin vay gifra cOng ty Cd phdn Vdn Phong vb ngdn hdng TMCP Ddu tu vd phdt tridn Viet Nam - Chi Nh6nhBi^nh Dinh theo hgp ddng vay s6 0rl20r3 ngdy 0g th6ng07 nlm2013 theo d6:Tdng sd tidn vay li: 86.000.000.000 d( t6m muoi s6u tj Adngy.Muc dich vay: Thanh to6n chi phi dry 6n thfry di6n Vin phong.
;hy b6n vay nit kho6n vdn ddu ti6n.
012,0!3|HD-T$U, dlro.c l4p ngby 08 thdng}T ndm}AI3.'.VND vi ngoai t€ tai Ngnn hing. C6c khoin thu theo c6c hmd b€n vay li ngudi thu huong.
21.
405,405,797,349342,269,991,936342,269,991,936
1,043,032,000
1,043,032,000
62,093,793,412
62,093,793,412
250,000,000,000
250,000,000,000
nljt::.' ,. :
: ; t . i i l
. - : .
L.l
!\i+
25
cdng ty cd phin xiv dyng 47 huy6t minh b6o c6o tii chinh hgp nh6tEiachi : SOtg i6nCuong-euyNhon-BinhEinh r .qr r
- Vdn dAu tu cfia chri sd hfruVdn g6p dAu n6mV6n g6p tdng hong kj,V5n g6p giim trong kj,V6n g6p cutii fy- cii tric, loi nhu6n rtd chia (ndm20r4tr6 cd tfc bang cd phidu)
TV HDQT- Ph6 Tdng Gi6m d6cPCT HDQT - Ph6 Tdng Gi6m d6cTrucrng ban kidm sodt
Ph6 Tdng GiSm ddc
Ph6 Tdng Gi6m ddc
Ph6 Tdng Cir{m do'c
807,206,000
564,549,000
352,433,000
477,166,000
5IO,492,000
262,209,000
402,952,000
406,666,000
359,725,OI9
C6ng ty cd phAn x6y dgng 47 Thuy6t minh b6o c6o tii chinh hqp nh6tCho ndm tdi chinh
Dia chi: SO S gien Cucrng - Quy Nhon - Binh DinhDi6n tho4i: 056 3522 166 Fax: 056 3522 3t6
nAN rnuvnr vrrNn nAo cAo rAr cHirvn Hgp NHAr NAM 2014(ti4p theo)
2. Thdng tin bO phAn
F,6o c6o b6 phan chinh ydu theo linh vuc kinti doanh do c5c hoat ddng kinh doanh ctra C6ng ty duo. c td chrlc vi quinlj theo tinh ch6t cria sin phdm vi dich vu.
LInh vuc kinh doanh
Cdng ty c6 c6c finh vuc kinh doanh sau:- Thi cOng xdy lip chinh- Dich vu kh6ch san du lich- Nhucrng b6n vdt tu, khai thdc dd- Hoat ddng khdc bao gdm: Cho thu6 tii sin, thi nghi€m, xdy l5p phu, trung tdm day nghd, xudt khdu lao d6ng.Thong tin vd kdt qui kinh doanh theo linh vuc kinh doanh cria c6ng ty nhu sau:
Chi ti€u Thi cdng xAy ldp Dich vu K.sanCdc linh vuc kh6c Tdng c0ngchinh du lich
Dia chi: SO g gien Cuong - euy Nhon - Binh EinhDi€n thoai: 056 3522 166 Fax: 056 3522 316
BAN THUyET MrNH nAo cAo rAr cuixn Hgp NHAr NAM 2014(tidp theo)
Thong tin so sSnh
Li sti lipu <luo.c l6y tt b6o crio tdi chinh cho n6m tdi chinh 2013 cira c6ng ty c6 phdn X6y dpng 47 rlr ttuoc ki6mtoSn bdi c6ng ty TNHH Ki6m to6n vd K6 torin Hd Noi (cpAIrANoI).
Th0ng tin vd hoat dOng li€n tuc
Ban Tdng Gidm ddc khing dinh ring, cdng ty s6 tidp tuc hoat ddng sin xudt kinh doanh trong k), hoar d6ng ridptheo.
Nhtrng thOng tin kh6c
3.
4.
5.1 Ldi cabdn bdn cd phidu
Loi nhuAn dd tinh l6i co bin rrOn cd phiduSd binh qudn gia quydn cira cd phidu phd thOngLii tr0n cd phi0u
5.2 COng cu tdi chinh
OuAn lf rrii ro
Nam nav Nam trudc
30,906,121,564 27,599,412,13g8,355,555
3,697
8,000,000
2,699
congjy quin tri ngudn v6n nhim dim bio ring c6ng ty vta c6 thd hoar d6ng lionc6c cd d6ng thOng qua tdi uu h6a sd du ngudn ,idn ua-"Ong ,,o.
cdu trric vdn cfra c6ng ty bao gdm c6c khoin no, tidn vd c6c khoin tuong duong tidn vi phdn vdn thu6c s& hfiucrta cdc cd dong cria c6ng ry (bao gdm vOn g6p, c6c qu! vd loi nhudn chuiphan inoil.Cr{c loai cons cu tdi chinh
Tdi sdn tdi chinh
Tii sin tii chinh lb c6c tii sin mi qua d6 c6ng ty c6 thd ph6t sinh c6c khoAn thu nhdp rrong ruong lai. c{c tdisAn ndy d5 duo. c xdc dinh lai theo gi6 tritrqp ry rai ngdy lQp b6o c6o tdi chfnh.
tpc vta t6i da h6a loi ich cria
Sd cudi ki Sdddu n[mTidn vi c6c khoin rucrng duong tidn
Phii thu kh6ch hing vi phii thu kh6cTii sin tii ch(nh kh6c
Cdng cu tdi chinh
Vay ngin han, ddi han
Phii tra kh6ch hdng vi ph6i tr6 kh6cC6ng no tii chinh kh6c
Quin lf rfii rot! gi6: rui ro t! gi6li rui ro mi gi6 tri hgp li hodc c6c ludng ridn trong tuong lai cria c6ng cu r)ichinh s6 bidn d6ng theo nhfrng thay ddi cria t1i gi6 hdi dordi.cong ty khong c6 rrii rc t! gi6 do vi0c mua bdn h)ng h6a dich vu duo. c thuc hion bang tidn vi6t Nam ddng.
C6ng ty c6 phAn xAy dg'ng 47 Thuy6t minh br{o c6o tii chinh hqp nh6tCho nIm tdi chinh
Dia chi: Sti g niOn Cuong - euy Nhtru - Btnh DinhDi6n thoai: 056 3522 166 Fax: 056 3522 316
BAN THUyfr urNn sAo cAo rAr cuilvs Hgp NHAr NAM 2014(tidp theo)
Qudn g rrti ro va^ ldi sudt
Rrii ro vd lei sudt li riri ro vd gi6 trihqp lf hoac cdc ludng tidn trong ruong lai cria c6ng cu tdi chinh s6 bi.nd6ng theo nhfrng thay ddi cria ldi sudt thi rrdhng.Riri ro vd lei sudt ll cria c6ng ty chri ydu liOn quan ddn tidn, c6c kholn tidn grli ngin han vi c6c khoin vay. c6ng
ty khong c6 bft k}' rui ro ldi sudt trong ydu nlLo vi Cong ty chi quan h0 giao dich truydn thdng liu nam v6i Ngdn
Rrti ro tin dryngRrii ro tin dung xiy ra khi mdt kh6ch hdng hodc ddi tdc kh6ng d6p ung duo. c c6c nghia vu rrong hgp ddng dAnd6n c6c tdn thdt tdi chfnh cho c6ng ty. c6ng ty c6 chfnh s6ch tin dung phi hqp vd thuong xuy6n theo d5i rinhhinh dd d6nh gi6 xem cong ty c6 chiu nii ro tin dung hay kh6ng. c6ng ty kh6ng c6 b{tk} rui ro rin dung trgngydu nio v'i cdc khdch hdng hodc d6i tdc b&i cdc khoin phii thu chri ydu tt kh6ch hdng li Ban quin lf du 6nthu6c Ngdn srich Nhd nu6c.
Qudn g rrti ro thanh khodnMuc dfch quin lf rui ro thanh khoin nhdm dim b6o dri ngudn vdn dd d6p ung c6c nghia vu tii chinh hion rai vdtrong tudng lai' Tfuh thanh khoin cfrng duoc cong ty qu6n lf nhim dAm b6o mrlc phu tr6i gifia c6ng no d6n hanvd thi sin ddn han trong kj'6 mrlc c6 thd kidm sodt doi vdi sd vdn mi c6ng ty tin rrng c6 thd tao ra trong k!,d6.chinh s6ch cira c6ng ty ld theo d6i thucmg xuyon c6c you cdu vd thanh to6n hien tai vh du kidn trong tuong lainhim dim b6o cong ty duy tri dfi mrtr'c du phdng tidn vi c6c kho6n vay nhf,m d6p ring c6c quy dinh vd tinh thanhkhoin ngin han vi dii han hon.Dudi day trinh biy chi tidt c6c mrtr'c d6o han theo hgp ddng cbn lai ddi vdi c6ng nd ai chinh ph6t sinh vh thdihan thanh to6n nhu dd th6a thudn. Cong no tii chinh dugc trinh biy dua rron dbng tidn chua chidt khdu vi nghyd6o han hgp ddng theo ngdLy s6rn nhdt mh c6ng ty ph6i tr6:
Dudi 1 nam Til I d€h 5 ndm659,452,049,234
333,323,551,699- 405,405,797,349- 250,000,000,000
Ban Gi6m doc d6nh gi6 mrlc tap trung rui ro thanh khoin & mrlc thdp. Ban Gi6m ddc tin tucrng ring C6ng ty c6thd tao ra dft ngudn tidn dd d6p ring c6c ngffiavu tdi chfnh khi ddn han.Tii sin dirn bio:
Trong kj' cong ty c6 dtng mOr sd rii sin dd thdchdp vay vdn ngdn hhLng, cu thd:- Cdc khofrn vay ngdn hing BIDV - chi nhdnh Binh Dinh ng6n han, clli han dd srl dung vio viQc mua m6y m6cthidt bi phgc vg rhi c6ng vi bd sung vdn luu dQng dd thgc hiQn s6n xu0t kinh doanh. c{c khoan vay ndy duo. cdim bio bdng vi€c thd chdp tli sin hinh thdnh tr) vdn vay, TSCD ho6c c6c kho6n ph6i thu kh6ch hing tuongung vdi sd du ng tai thdi didm vay.