cong ty c6 phan phat trlfen do thi - becamex udj · ban tong giam doc cong ty trinh bay bao cao ......
TRANSCRIPT
BAO CAO TAI CHINH 6 THANG BAU CUA NAM TAI CHiNH
K£T THUC NGAY 31 THANG 12 NAM 2012
CONG TY C6 PHAN PHAT TRlfeN DO THI
•
CONG TY CO PHAN PHAT TRlfN DO THI
M y c L y c
Trang
1. Mac lyc 1
2. Bao cao cua Ban Tong Giam doc 2-4
3. Bao cao Idem toan 5
4. Bang can doi ke toan gifra nien d§ ngay 30 thang 6 nam 2012 6-9
5. Bao cao kit qua boat d$ng kinh doanh gifra nien d§ 6 thang dau cua nam tai chfnh ket thuc ngay 31 thang 12 nam 2012 10
6. Bao cao lira chuyen tien tf gifra nien d§ 6 thang dau cua nam tai chinh ket thuc ngay 31 thang 12 nam 2012 11 - 12
7. Ban thuyet minh Bio cao tai chinh gifra nien d§ 6 thang dau cua nam tai chinh ket thuc ngay 31 thing 12 nam 2012 13 - 32
8. Phuluc 33-36
***********************
1
CONG TY CO PHAN PHAT TRIEN DO THJ
BAO CAO CUA BAN T6NG GIAM D6C
Ban Tong Giam doc Cong ty trinh bay bao cao cua minh cung voi Bao cao tai chinh 6 thang dau cua nam tai chinh ket thuc ngay 31 thang 12 nam 2012 d5 duox soat x&.
Khai quat ve Cdng tv Cong ty co phan phat trien do thj hoat d$ng theo Giay chung nh$n ding ky kinh doanh so 4603000326, dang ky lan dau ngay 26 thang 3 nam 2007 va dang ky thay doi lan tho* 05 ngay 11 thang 01 nam 2012 do So Ke hoach va Dau tu* tinh Binh Duong cap.
Von dieu If theo Giay chung nh$n ding k^ kinh doanh: 165.000.000.000 V N D Trong d6: Co dong Von g6p (VND) Tfr If (%) Tong Cdng ty dau tu va phat trien cong nghifp - T N H H mpt thanh vien (tnxdfc day la Cong ty dlu tu va phat trien cdngnghifp) 84.150.000.000 51,00 Cac co dong khac 80.850.000.000 49,00 Cpng 165.000.000.000 100,00
Tru so1 hoat d§ng Dja chi : CI-2-3 duong DT6 - khu lien hi$p cdng nghifp djch vy Binh Duong, phircmg H6a
Phu, TP. Thu Dau M v t , tinh Binh Duong. Di?nthoai : (84-650)3816 681 Fax : (84-650)3816 655 M3s6thu! : 3 7 0 0 7 8 5 5 3 5
Hoat dpng chinh cua Cdng ty theo Giay chung nh|ui dang ky kinh doanh la san xuat be tong tr$n san; Dau tu xay dung va kinh doanh co* so* ha tang k^ thufit khu cong nghifp, khu dan cu va do thj; Kinh doanh bat dQng san, cho thue nha 6*, can hy, nha xucmg va van phdng; Djch vu mdi gioi b4t dpng san; San lap m$t bang; Tu van, thiet ke, giam sat, thi cdng, xay dung va hang trang tri npi that; Mua ban cao su nguyen li?u (khong hoat dQng tai tru so* chinh).
Tinh hinh tai chinh vfl hoat done kinh doanh Tinh hinh tai chinh tai thai diem ngay 30 thang 6 nam 2012, k!t qua ho?t dpng kinh doanh va liru chuyen tien tf 6 thang d lu cua nam tai chinh ket thuc ngay 31 thang 12 nam 2012 cua Cdng ty duox; trinh bay trong Bao cao tai chinh gitta nien dp dinh kem bao cao nay (tu* trang 06 din trang 32).
Trong ky, Cong ty da phan phoi loi nhu$n nam 2011 theo Nghj quyet Dai hpi dong co dong ngay 24 thang 4 nam 2012 nhu sau: - Trich quy diu tu phat trien (05% loi nhu$n sau thu!) 1.856.118.649 V N D - Trich quy dy phdng tai chinh (05% loi nhu$n sau thue) 1.856.118.649 V N D - Trich qup khen thuong, phuc loi (05% loi nhu|n sau thu!) 1.856.118.649 V N D - Thu lao HOi dong quan trj, Ban kiem soat (01% loi nhu§n sau thue) 371.223.730 V N D - Thuorng Ban dieu hanh 200.000.000 V N D - Chia c6 tu-c (19% v6n di!u 1$) 31.350.000.000 V N D
C$ng 37.489.579.677 V N D
Sir kien phat si oh sau ngay ket thuc kv ke toan Ban Tong Giam doc Cdng ty khing djnh khong c6 sy kifn nao phat sinh sau ngay 30 thang 6 nam 2012 cho den thdi diem l$p bao cao nay ma chua dupe xem xet dieu chinh so lifu ho$c cdng b6 trong Bao cao tai chinh giua nien dp.
2
CONG TY C6 PHAN PHAT TRIEN TO THI BAO CAP CCA BAN T6NG GIAM DOC (tiep theo)
Hoi dong quan tri va Ban dieu hanh. quan Iv Hyi dong quan trj va Ban dieu hanh, quan ly cua C6ng ty trong ky va cho den thoi d i lm l£p bao c io nay bao gom:
HQi dong quan tr\ Hp va ten Churc vy Ngay b6 nhipm Ngay mien nhipm Ong Nguyen Van Dung Chu tjch 6ng Nguyln Hoan V u Pho Chu tjch 6ng Quing Van Viet Cuomg Thanh vien Ong Nguyen Minh Dong Thanh vien Ba Kieu Oanh Thanh vien
19 thing 3 nam 2007 19 thing 3 nam 2007 19 thing 3 nam 2007 16 thing 4 nam 2009 19 thing 3 nam 2007
-
Ban kiem soat HQ va ten Chuc vy Ngay bo nhipm Ngay mien nhipm B i Duong Hong Ty Ba Nguyen Thj Thanh Nhan Ba Nguyen Thj Tuylt Loan
Tnrong ban Thanh vien Thanh vien
19 thing 3 nam 2007 07 thing 5 nam 2008 27 thing 4 nam 2010
Ban TSng Giant aoc Hp va ten Churc vy Ngay bo nhif m Ngay mien nhipm Ong Nguyln Minh Dong Tong Giam d6c 06 thing 5 nam 2009 Ong Huynh Gia Dat Ph6 T6ng Giam d6c 01 thing 6 nam 2007 Ong Tran Huynh Quang T h i i Ph6 Tong Giam d6c 01 thing 7 nam 2011
Kiem toan vien Cong ty T N H H Kiem toan v i Tu van (A&C) da dugc chi dinh soit xet B i o c io t i i chinh 6 thing dim cua nam tai chinh ket thuc ngay 30 thing 6 nam 2012.
Xac nhan cua Ban Tone Giim doc Ban Tong Giam doc Cong ty chiu trich nhi$m l£p Bao cao t i i chinh phan anh trung thyc va hop ly tinh hinh t i i chinh, kit qu i hoat dpng kinh doanh v i liru chuyen tien tp cua Cdng ty trong timg nam t i i chinh. Trong vipc l§p B i o cio tai chinh giua nien dp nay, Ban Tong G i i m doc phai:
• Chpn lya cac chinh sich ke toan thich hop va ap dung c ic chinh sach nay mpt each nhat quan;
• Thyc hif n c ic phan doan v i c ic uoe tinh mQt each than trong;
• Neu ro c ic Chuan myc ke toan i p dyng cho Cong ty c6 dupe tuan thu hay khong v i tat c i nhung sai l£ch trpng yiu so voi nhung chuan myc niy da dupe trinh bay v i g i i i thich trong B i o cao tai chinh;
• L4p B i o cio t i i chinh tren co s& hoat dpng lien tyc tn> truong hop khong the g i i djnh rang Cong ty se tiep tyc hoat dOng li§n tyc.
Ban Tong Giam doc dam bio rang, Cdng ty da tuan thu c ic yeu cau neu tren khi l£p B i o c io t i i chinh giira nien dp; c ic so ke toan thich hop dupe luu giu day du de phan anh tai bat ky thoi diem nio, voi muc d§ chinh x i c hop ly tinh hinh t i i chinh cua Cdng ty v i Bao cio t i i chinh gifta ni§n d§ duox; 1&> tuan thu cic Chuan myc ke toan v i Che dp ke toan doanh nghi?p Vift Nam dupe ban hanh theo Quyet djiih so 15/2006/QD-BTC ngiy 20 thing 3 nam 2006 cua BQ truong BQ Tai chinh cung nhu cac Thdng tu hucmg din thyc hipn Chuan myc va Che dp ke toan cua Bp Tai chinh.
Ban Tong Giam d6c Cdng ty cung chiu trich nhifm bao vp an toan tai s in cua Cdng ty v i do do da thyc hi§n c ic bipn phip thich hop de ngan ch$n v i phat hipn c ic hinh v i gian l|in v i c ic v i pham khic.
3
CONG TY CO PHAN PHAT TRIEN DO THI BAO CAP CVJA BAN T6NG GIAM D6C (tiep theo)
Phi duvet Bao cao tai chinh Ban Tong Giam doc phe duypt Bao cao tai chinh giCra nien d<? dinh kem. Bao cao tai chinh giCra nien dp da phan anh trung thyc va hop ly tinh hinh tai chinh cua Cdng ty co phan phat trien do thj tai thoi diem ngay 30 thang 6 nam 2012, cung nhu ket qua hoat dpng kinh doanh va cac luong luu chuyen tien tp trong 6 thang dau cua nam tai chinh ket thuc ngay 31 thang 12 nam 2012, phu hop voi c ic Chuan myc ke toan v i Che dp ke toan doanh nghi?p Vipt Nam dupe ban hanh theo Quyet djnh so 15/2006/QD-BTC ngav 20 thing 3 nim 2006 cua B§ truong B£ Tai chinh cung nhu cac Thong tu huong din thyc hipn Chuan myc va Che dp ke toan cua Bp Tai chinh.
Thay m$t Ban Tong G i i m doc,
Nguyln Minh Dong Tong Giim d6c
Ngay 14 thing 8 nam 2012
4
B A K E R TILLY A & C CONG TY TNHH KIEM TOAN VA TLf VAN AUDITING AND CONSULTING CO., LTD. W
Headquarters : 229 Dong Khoi St., Dist. 1, Ho Chi Minh City Tel: (84.8) 38 272 295 - Fax: (84.8) 38 272 300
Branch in Ha Noi : 40 Giang Vo St., Dong Da Dist., Ha Noi City Branch in Nha Trang: 18 Tran Khanh Du St., Nha Trang City Branch in Can Tho : 162C/4 Tran Ngoc Que St., Can Tho City www.a-c.com.vn
So: 0719/2012/BCTC-KTTV
BAO CAO KET QUA CONG TAC SOAT XET V E B A O C A O T A I C H I N H
6 T H A N G D A U C U A N A M T A I C H I N H K E T T H U C N G A Y 31 T H A N G 12 N A M 2012 C U A C O N G T Y C O P H A N P H A T T R I E N D O T H I
Kinh gui: Q U Y C O D O N G , H O I D O N G Q U A N T R I V A B A N T O N G G I A M D O C C O N G T Y C O P H A N P H A T T R I E N D O T H I
Chung toi da thyc hien cong tac soat xet Bao cao tai chinh 6 thang dau cua nam tai chinh ket thuc ngay 31 thang 12 nam 2012 cua Cong ty co phan phat trien do thj gom: Bang can doi ke toan giira nien do tai thai diem ngay 30 thang 6 nam 2012, Bao cao ket qua hoat dong kinh doanh giira nien do, Bao cao lun chuyen tien te giira nien do va Ban thuyet minh Bao cao tai chinh giira nien do 6 thang dau cua nam tai chinh ket thuc ngay 31 thang 12 nam 2012, dirge lap ngay 30 thang 7 nam 2012, tir trang 06 den trang 32 kem theo.
^78J
CONG*!
CO P i '
Viec lap va trinh bay Bao cao tai chinh giira nien do nay thupc trach nhiem cua Ban Tong Giam doc Cong ty. Trach nhiem cua chung toi la dira ra Bao cao nhan xet ve Bao cao tai chinh giira nien dp nay tren ca sa cong tac soat xet cua chung toi.
Chung toi da thyc hien cong tac soat xet Bao cao tai chinh giira nien dp theo Chuan myc Kiem toan Viet Nam ve cong tac soat xet. Chuan myc nay yeu cau cong tac soat xet phai lap ke hoach va thyc hien de co sy dam bao vira phai rang Bao cao tai chinh giira nien dp khong con chua dyng nhtrng sai sot trong yeu. Cong tac soat xet bao gom chu yeu la viec trao doi vai nhan sy cua Cong ty va ap dung cac thu tuc phan tich tren nhung thong tin tai chinh; cong tac nay cung cap mpt mure dp dam bao thap hon cong tac kiem toan. Chung toi khong thuc hien cong viec kiem toan nen cung khong dua ra y kien kiem toan.
Tren ca sa cong tac soat xet cua chung toi, chung toi khong thay co su kien nao de chung toi cho rang Bao cao tai chinh giira nien dp dinh kem theo day khong phan anh trung thuc va hop ly tren cac khia canh trong yeu, phu hop vai cac Chuan muc, Che dp ke toan doanh nghiep Viet Nam hien hanh va cac quy djnh phap ly co lien quan.
Cong ty T N H H Kiem toan va Tir van ( A & C )
i6c Trung - Pho Tong Giam doc Chung chi kiem toan vien so: D. 0099/KTV
Do Thj M a i Loan - Kiem toan vien Chung chi kiem toan vien so: D. 0090/KTV
i.; 3
TP. Ho Chi Minh, ngay 14 thang 8 nam 2012
jr an not DenOnt member of
BAKER T I L L Y INTERNATIONAL
5
CONG TY CO PHAN PHAT TRIEN GO THI Dja chi: Cl-2-3 duong DT6, khu HSn ho? cong nghi§p djch vu Binh Duong, phuong Hoa Phi, TP. Thu D&u M v t , Binh Duong BAO CAO TAI CHtNH GIUA NIEN DO 6 thang dau cua nam tai chinh kk thuc ngay 31 thang 12 nam 2012
BANG CAN DOI KE TOAN GlCA NIEN DQ (Dang day du)
Tai ngay 30 thang 6 nam 2012
Don vj tfnh: VND
Ma Thuyet TAI SAN so minh So cu6i ky So dau nam
A - TAI SAN NGAN HAN 100 328.108.015.092 325.785.972.038
I. Tikn va cac khoan rmrag dirong tien 110 V . l 8.553.400.372 21.095.904.271 1. Tien 111 3.553.400.372 5.095.904.271 2. Cac khoan tucmg duong tien 112 5.000.000.000 16.000.000.000
n. Cac khoan dftu tir tai chinh ngin han 120 -l . Dau tu ngin han 121 - -2. Du ph6ng giam gia dau tu ngin han 129 - -
i a Cac khoan phai thu ngin han 130 131.853.681.503 176.516.364.430 I. Phai thu khach hang 131 V.2 119.156.761.758 132.889.472.358 2. Tra truoc cho ngudi ban 132 V.3 2.708.310.746 35.664.720.875 3. Phai thu npi b0 ngan han 133 - -4. Phai thu theo tien dp ke hoach hop dong xay dung 134 - -5. Cac khoan phai thu khac 135 V.4 10.236.165.212 8.209.727.410 6. Du phdng phai thu ngan han kh6 d6i 139 V.5 (247.556.213) (247.556.213)
IV. Hang ton kho 140 182.794.436.838 126.718.572.984 1. Hang ton kho 141 V.6 182.794.436.838 126.718.572.984 2. Du phdng giam gia hang ton kho 149 - -
V. Tai san ngfin han khac 150 4.906.496379 1.455.130353 1. Chi phi tra tnroc ngin han 151 V.7 1.635.582.644 1.358.110.094 2. Thue gia trj gia tang dupe khau tru 152 3.040.832.327 -3. Thue va cac khoan khac phai thu Nha nude 154 - -4. Giao djch mua ban lai trai phieu Chinh phu 157 - -5. Tai san ngin han khac 158 230.081.408 97.020.259
Bdo cdo nay phai Suae doc cung vdi Bdn thuytt minh Bdo cdo tai chinh g'tQa niin dp" 6
CONG TY CO PHAN PHAT TRlffN DO TH| Dja chi: Cl-2-3 duong DT6, khu lien hop cdng nghi$p djch vy Binh Duong, phuong Hoa Phi, TP. Thu Dau M$t, Binh Duong BAO CAO TAI CHfNH GlOA NIEN DO 6 thang dau cua nam tai chinh kk thuc ngay 31 thang 12 nam 2012 Bang can ddi ke toan gifra nien 66; (ti£p theo)
TAJ SAN
B - TAI SAN DAI HAN
Mfi Thuyet so minh
200
SO cu6i ky
70.794.765.138
So dau nam
72.494.866.886
I. Cac khoan phat thu dai ban 1. Phai thu dai han cua khach hang 2. Von kinh doanh d cac don vi true thupc 3. Phai thu dai han npi bp 4. Phai thu dai han khac 5. Du phong phai thu dai han kh6 doi
II. Tai san c6 djnh 1. Tai san c6 dinh huu hinh
Nguyen gia Gid trf hao mon lify ki
2. Tai san co djnh thue tai chinh Nguyen gid Gid trj hao mon lify ke
3. Tai san co djnh v6 hinh Nguyen gid Gid tri hao mon lify ke
4. Chi phi xay dung co ban do dang
m . Bat dpng san dau tu Nguyen gia Gia trj hao m&n luy ke
IV. Cac khoan dau tu tai chinh dai han 1. Dau tu vao cdng ty con 2. Dau tu vao cdng ty lien ket, lien doanh 3. Dau tu dai han khac 4. Dy phdng giam gia dau tu tai chinh dai han
V. Tai san dai ban khac 1. Chi phi tra Crude dai han 2. Tai san thue thu nhSp hoan lai 3. Tai san dai han khac
210 211 212 213 218 219
220 221 222 223 224 225 226 227 228 229 230
240 241 242
250 251 252 258 259
260 261 262 268
V.8
V.9
V.10
V . l l
52.794.765.138 51.271.957.793 84.116.736.933 (32.844.779.140)
1.522.807.345 1.685.600.000 (162.792.655)
18.000.000.000
18.000.000.000
54.494.866.886 47.045.478.689 75.683.119.605
(28.637.640.916)
1.545.116.141 1.685.600.000 (140.483.859)
5.904.272.056
18.000.000.000
18.000.000.000
T 6 N G C Q N G T A I S A N 270 398.902.780.230 398.280.838.924
Bdo cdo nay phai duox doc cung vdi Ban thuyit minh Bdo cdo tai chinh gi&a niin d6 7
C6NG TY CO PHAN PHAT TRl£?N DO THJ Bia chi: Cl-2-3 duong DT6, khu lito hop cdng nghiep djch vy Blnh Duong, phudng Hda Phu, TP. Thu Dau M§t, Blnh Duong BAO CAO TAI CHINH GlOA NIEN DO 6 thang dau cua nam tai chinh ket thuc ngay 31 thang 12 nam 2012 Bang can doi ke toan gifra niSn dfi (tiep theo)
Ma Thuyet N G U O N V 6 N s6 minh So cu6i ky So dau nam
A - N O PHAITRA 300 215.380.650.440 187.470.436.822
L No- ngan han 310 215.354.294.240 187.444.080.622 1. Vay va no ngan han 311 - -2. Phai tra ngudi ban 312 V.12 58.646.911.181 49.215.839.145 3. Ngudi mua tra tien trudc 313 V.13 122.852.839.223 93.462.216.450 4. Thue v i cac khoan phai n§p Nha nude 314 V.14 503.365.976 10.528.548.403 5. Phai tra ngudi lao dpng 315 V.15 791.920.621 960.904.586 6. Chi phi phai tra 316 V.16 28.573.029.144 28.529.390.468 7. Phai tra npi b$ 317 - -8. Phai tra theo tien do ke hoach hop dong xay dung 318 - -9. Cac khoan phai tra, phai ndp ngan han khac 319 V.17 2.655.547.173 3.709.789.852 10. Du phdng phai tra ngan han 320 V.18 458.990.909 458.953.636 11. Quy khen thudng, phuc loi 323 V.19 871.690.013 578.438.082 12. Giao djch mua ban lai trai phieu Chinh phu 327 - -II. No dai han 330 26.356.200 26356.200 1. Phai tra dai han ngudi ban 331 - -2. Phai tra dai han ngi bp* 332 - -3. Phai tra dai han khac 333 - -4. Vay va no dai' han 334 - -5. Thu& thu nh$p hoan lai phai tra 335 - -6. Dy phdng trp cap mat vi£c lam 336 r v . n 26.356.200 26.356.200 7. Dy phdng phai tra dai han 337 - -8. Doanh thu chua thyc hi?n 338 - -9. Quy phat trien khoa hoc va cdng ngh? 339 - -B - N G U O N V O N C H t s d HtTU 400 183.522.129.790 210.810.402.102
I. V'6n chu sir huu 410 183.522.129.790 210.810.402.102 1. Von diu tu cua chu _sd huu 411 V.20 165.000.000.000 165.000.000.000 2. ThSng du v6n c6 phan 412 - -3. Von khac cua chu sd hOu 413 - -4. Co phieu quy 414 - -5. Chenh l§ch danh gia lai tai san 415 - -6. Chenh l£ch ty gia h6i doai 416 - -7. Quy dau tu phat trien 417 V.20 5.829.226.425 3.973.107.776 8. Quy dy phdng tai chinh 418 V.20 5.829.226.425 3.973.107.776 9. Quy khac thupc v6n chu sd huu 419 - -10. Lpi nhu$n sau thue chua phan ph6i 420 V.20 6.863.676.940 37.864.186.550 11. Nguon von dau tu xay dung co ban 421 - -12. Quy ho trp sip x&p doanh nghi§p 422 - -11. Nguon kinh phf va quy khac 430 - -1. Nguon kinh phf 432 - -2. Nguon kinh phf da hinh thanh tai san co djnh 433 - -
T 6 N G C O N G N G U O N V 6 N 440 398.902.780.230 398.280.838.924
Bdo cdo nay phai dupe doc citng voi Ban thuyet minh Bdo cdo tai chinh giQa niin d$ 8
CONG TY CO PHAN PHAT TRIEN DO THI Dia chi: Cl-2-3 duong DT6, khu lien hop cong nghiep djch vu Binh Duong, phuong Hoa Phu, TP. Thu Dau Mot, Binh Duong BAO CAO TAI CHINH GIUA NIEN DO 6 thang dau cua nam tai chinh ket thuc ngay 31 thang 12 nam 2012 Bang can doi ke toan gifra nien dp (tiep theo)
C A C CHI TIEU NGOAI BANG CAN DOI K E TOAN GIU*A NIEN D 0
Thuyet CHI TIEU minh So cuoi ky So dau nam
1. Tai san thue ngoai 2. Vat tu, hang h6a nhan gift hp, nhan gia cdng 3. Hang hoa nhan ban he), nh$n ky gui, ky cuox 4. No- kho doi da xu ly -5. Ngoai te cac loai 6. Du toan chi sy nghiep, dy an -
Bdo cdo nay phai dupe doc cung v&i Ban thuyet minh Bdo cdo tai chinh giua nien d$ 9
CONG TY CO PHAN PHAT T R I E N DO THI
Dja chi: Cl-2-3 duong DT6, khu lien hop cong nghiep djch vu Blnh Duong, phuong H6a Phu, TP. Thu Dau Mot, Binh Duong BAO CAO TAI CHINH GI0A NIEN DO 6 thang dau cua nam tai chinh ket thuc ngay 31 thang 12 nam 2012
BAO CAO KET QUA HOAT DONG KINH DOANH GltTA NIEN DO (Dang day du)
6 thang dau cua nam tai chinh ket thuc ngay 31 thang 12 nam 2012
Don vj tinh: VND
M i Thuyet Lfly ke tu* dau nim den cuoi ky niy C H i TIEU s6 minh Nim nay Nim tnrdc
1. Doanh thu ban hang va cung cap djch vy 01 VI. 1 95.936.703.703 104.953.541.252
2. Cic khoan giim tru doanh thu 02 6.248.940.240 -3. Doanh thu thuan ve ban hang va cung cap djch vu 10 VI. 1 89.687.763.463 104.953.541.252
4. Gia von hang ban 11 VI.2 79.082.892.309 91.219.502.351
5. Loi nhuan g§p ve ban hang va cung cap djch vy 20 10.604.871.154 13.734.038.901
6. Doanh thu hoat dpng tai chinh 21 VI.3 627.107.057 1.837.327.383
7. Chi phi tai chinh 22 - 368.022.791 Trong d6: chi phi lii vay 23 - 368.022.791
8. Chi phi bin hing 24 148.385.000 -9. Chi phi quin ly doanh nghiep 25 VI.4 3.722.200.517 2.028.489.103
10. Loi nhuan thuan tir hoat dpng kinh doanh 30 7.361.392.694 13.174.854.390
11. Thu nhap khic 31 VL5 183.662.892 958.181.818
12. Chi phf khic 32 VI.6 69.948.298 447.070.900
13. Loi nhuan khic 40 113.714.594 511.110.918
14. Tong loi nhuan ke toin trirdc thue 50 7.475.107.288 13.685.965.308
15. Chi phf thue thu nhap doanh nghiep hien hinh 51 V.14 986.037.221 416.922.049 1
16. Chi phf thue thu nhap doanh nghiep hoan lai 52 - ?/ 17. Loi nhuan sau thue thu nhap doanh nghiep 60 6.489.070.067 13.269.043.259
18. Lai co bin tren co phieu 70 VI.7 393 804
Nguyen Xuin Hanh Nguyln V i n Phuc Nguyen Minh Dong Ngudi lap bieu Ke toin truong Tong Gi im doc
Bdo cdo nay phai dupe doc cung voi Ban thuyet minh Bdo cdo tai chinh giua nien do 1 0
CONG TY CO PHAN PHAT TRIEN DO THI Dja chi: Cl-2-3 duong DT6, khu lien hop c6ng nghiep djch vy Binh Duong, phuong H6B Phu, TP. Thu Dau Mfo Binh Duong BAO CAO TAl CHlNH GlCA NIEN DO 6 thang dau cua nam tai chinh k<k thuc ngay 31 thang 12 nam 2012
BAO CAO LlTU CHUYEN TltN T$ GlCA NIEN DQ (Dang day du)
(Theo phuong phap gian tiep) 6 thang dau cua nam tai chinh ket thue ngay 31 thang 12 nam 2012
Don vj tinh: VND
MS Thuyet Ley ki to* dlu nam tiin cu6i ky nay C H l T l t U s6 minh Nim nay Nam tnrox
I. Luu chuyen tien tir hoat ddng kinh doanh
/. Lai nhu$n tru&c thui oi 7.475.107.288 13.685.965.308 2. Diiu chinh cho cic khoan: - Khiu hao tai san c6 djnh 02 V.8; V.9 4.229.447.020 4.221.331.671 - Cac khoan du ph6ng 03 37.273 -- LSi, lo chenh l#ch ty gia hoi doai chua thuc hi$n 04 - -- Lai, lo tir hoat dpng dau tu 05 VI. 3 (390.251.001) (1.801.308.413) - Chi phf lai vay 06 VT.4 - 368.022.791 3. Loi nhuQn tit hoat dpng kinh doanh
trove thay dSl vSn luu &$ng 08 11.314.340.580 16.474.011.357 - Tang, giam cac khoan phai thu 09 41.364.316.340 (20.792.747.714) - Tang, giam hang ton kho 10 (56.075.863.854) (25.499.297.818) - Tang, giam cac khoan phai tra 11 32.617295.971 24.591.269.233 - Tang, giam chi phf tra trade 12 (277.472.550) 174.364.901 - Tien lai vay da tra 13 - (368.022.791) - Thue thu nhfip doanh nghiep da nOp 14 V.14 (7.030.632.508) (2.747.616.489) - Tien thu khac tu hoat d0ng kinh doanh 15 - -- Tien chi khac cho hoat d$ng kinh doanh 16 V.19 (1.562.866.718) (684.053.550)
Luu chuyen tiin thuhn tir hoat dpng kinh doanh 20 20.349.117.261 (8.852.092.871)
n Luu chuyen tien tir boat ddng dau tu
l . Tien chi d& mua sam, xay dung tai san c6 djnh va cac t i i san dai han khac 21 V.8;V.10 (2.529.345.272) (160.116.091)
2. Tien thu tu thanh ly, nhuong ban tai san c6 dinh va cac t i i san dai han khdc .22 - 958.181.818
3. Tien chi cho vay, mua cac cdng cu no cua don vj khdc 23 - -
4. Tien thu hoi cho vay, ban lai cac cdng cu no cua don vj khac 24 - -
5. Tien chi dau tu, gdp v6n vdo don vj khic 25 - -6. Tien thu h6i dau tu, gdp v6n vao don vi khac 26 - -7. Tien thu l&i cho vay, c6 tue va loi nhuan dupe chia 27 V.4; VL3 514.724.112 1.801.308.413
Luu chuyin tien thuan tir hoat d$ng dhu tu 30 (2.014.621.160) 2.599.374.140
Bdo cdo nay phai dupe doc cung vai Ban thuyit minh Bdo cdo tai chinh giiia niin do 11
CONG TY CO PHAN PHAT T R I E N DO THI
Dja chi: Cl-2-3 duong DT6, khu lien hop cong nghiep djch vy Binh Duong, phuong H6a Phii, TP. Thu Dau Mpt, Binh Duong BAO CAO TAI CHINH GIUA NIEN DO 6 thang dau cua nam tai chinh kk thuc ngay 31 thang 12 nam 2012 Bao cao luu chuyen tien te gifra nien do (tiep theo)
CHI TIEU
III Luu chuyen tien tir hoat dpng tai chinh
1. Tien thu tir phat hanh co phieu, nh&n g6p von cua chu so huu
2. Tien chi tra g6p von cho cac chu sd hfru, mua lai co phieu cua doanh nghiep da phat hanh
3. Tien vay ngan han, dai han nhSn dupe 4. Tien chi tra no g6c vay 5. Tien chi tra no thue tai chinh
6. Co rue, loi nhuSn da" tra cho chu sd huu
Luu chuyen tiin thuan tir hoqt dpng tai chinh
Luu chuyen tien thuan trong ky
Tien va tutmg duong tien dau nam
Anh hudng cua thay doi ty gia h6i do£i quy doi ngoai t?
Tien va tirong duong tien cuoi ky
M§ Thuyet Luy ke tir dau nam den cuoi ky nay so minh Nam nay Nim trirdc
31 - -
32 -33 - 24.690.606.928 34 - (5.000.000.000) 35 - -36 V.20 (30.877.000.000) (16.233.800.000)
40 (30.877.000.000) 3.456.806.928
50 (12.542.503.899) (2.795.911.803)
60 V . l 21.095.904.271 11.604.379.836
61 - -
70 V . l 8.553.400.372 8.808.468.033
4
gay 30 thang 7 nam 2012
Nguyen Xuan Hanh Ngudi lap bieu
Nguyen VSn Phuc Ke toan truong
Nguyen Minh Dong Tong Giam doc
C O N
I E M T
T L / I
Bdo cdo nay phai dupe doc cung vai Ban thuyet minh Bdo cdo tai chinh giua nien dp 12
CONG TY CO PHAN PHAT TRIEN DO THI Dja chi: Cl-2-3 duong DT6, khu lien hop cdng nghiep djch vy Blnh Duong, phuong Hda Phu, TP. Thu Dau Mpt,
Binh Duong BAO CAO TAI CHftMH GIUA NIEN DO 6 thang dau cua nam tai chinh ket thuc ngay 31 thing 12 nam 2012
BAN THUYET MINH BAO CAO TAl CHINH GltTA NIEN DQ 6 thang dau cua nam tai chinh ket thuc ngay 31 thang 12 nam 2012
I. DAC DlfeM HOAT D<)NG CUA C6NG T Y
1. Hinh thvc so* huu vdn : Cong ty co phan.
2. LTnh vuc kinh doanh : San xuat, djch vy, thucmg mai.
3. Nganh nghe kinh doanh : San xuat be tong tron sin; Dau tu* xay dyng va kinh doanh ca sa ha tang ky thu^t khu cdng nghiep, khu dan cu va do thj; Kinh doanh bat dpng san, cho thud nha d, can h$, nha xucmg va van phdng; Djch vy moi gicri bit d§ng san; San lap m&t bang; Tu van, thiet ke, giam sat, thi cdng, xay dyng va hang trang tri n$i that.
4. Nhan vien Tai ngay 30 thang 6 nam 2012 Cong ty co 117 nhan vien dang lam vi$c (cuoi nam tnrcrc la 119 nhan vien).
n . NAM TAI CHINH, DON VJ TI£N T $ s t f DUNG TRONG k& TOAN
1. Nam tai chinh Nam tai chinh cua Cong ty bit dau tir ngay 01 thang 01 va ket thuc vao ngay 31 thang 12 hang nam.
2. Don vi tiin tf sv dung trong ke toan Dan vj tien t$ su dyngirong ke toan la Dong Vi | t Nam (VND).
III. CHUAN My*C V A CH± » 0 K £ TOAN AP DUNG
1. Chuan myc va Che dy ke toan ap dyng Cong ty ap dyng Che dp ke toan doanh nghipp Vipt Nam du-pc ban hanh theo Quyet djnh so 15/2006/QD-BTC ngay 20 thang 3 nam 2006 cua BO truong Bp Tai chinh va cac Thdng tu hudng din thyc hipn Chuan myc va C h i dp ke toan cua Bp Tai chinh.
2. Tuyen bo ve vifc tuan thu Chuan mux ke toan va Che dp ke toan Ban T6ng Giam doc dam bao da tuan thu yeu cau cua cac Chuan myc ke toan va Che dp ke toan doanh nghiep Vi£t Nam duoc ban hanh theo Quyit djnh s6 15/2006/QD-BTC ngay 20 thang 3 nam 2006 cua Bp truong Bp Tai chinh cung nhu cac Thdng tu huang din thyc hipn Chuan myc va Che dp ke toan cua Bp Tai chinh trong vipc l$p Bao cao tai chinh giira nien dp.
3. Hinh thuc ke toan ap dung Cdng ty sur dyng hinh thuc ke toan nh$t ky chung.
Ban thuyet minh nay la mot b$ phan hap thanh vd phai duox doc cung voi Bdo cdo tdi chinh giira nien d$ 13
CONG TY CO PHAN PHAT TRI?N DO THI Dja chi: Cl-2-3 duong DT6, khu lien hop cdng nghiep djch vy Blnh Duong, phuong H6a Phu, T P . Thu Dau Mfe
Blnh Duong B A O C A O T A I C H I N H G I U A N I E N D O
6 thang dau cua nam tai chinh kit thuc ngay 31 thang 12 nam 2012 Ban thuyet minh Bao cao tai chinh gifra nien dp (tiep theo)
IV. C A C C H f N H S A C H K E T O A N A P D y N G
1. Co* so lap Bao cao tai chinh Bao cao tai chinh duox; l?p tren ca so* k l toan don tich (tru* cac thdng tin lien quan den cac ludng tien).
2. Tien va tuxrag dutrng t i in Ti in va cac khoan tuxmg duong tien bao gom t i in m$t, t i in gui ngan hang, t i i n dang chuyen va cac khoan dau tu ngan han cd thai ban thu hoi ho$c dao han khong qua 3 thang ke tir ngay mua, de dang chuyen doi thanh mpt lupng t i in xac djnh cung nhu khong cd nhieu rui ro trong vipc chuyln doi thanh tien.
3. Hang ton kho Hang ton kho duoc xac djnh tren ca so gia goc. Gia goc hang ton kho bao gom chi phi mua, chi phi chi bien va cac chi phi lien quan true tilp khac phat sinh de cd duoc hang ton kho d dja diem va trang thai hi$n tai. Chi phi quyen six dyng dit, cac chi phi tryc tiep vh cac chi phi chung cd lien quan phat sinh trong qua trinh dau tu xay dyng bat dQng san.
Gia goc hang ton kho duoc tinh theo phuong phap nh§p trade, xuat truoe va duox; hach toan theo phuong phap ke khai thuong xuyen.
4. Cac khoan phai thu thuong mai va phai thu k h i c Cac khoan phai thu thuong mai va cac khoan phai thu khac duoc ghi nh$n theo hda don, chung tu.
Dy phdng phai thu khd doi duox; l£p cho tfimg khoan no* phai thu khd d6i can cii vao tu6i np qua han cua cac khoan no- hofrc dy kien mure ton that cd the xay ra, cy the nhu sau: • Doi voi no phai thu qua han thanh toan:
- 30% gia trj d6i vdi khoan no phai thu qua han tir trdn 06 thang den duoi 01 nam. - 50% gia trj doi voi khoan npr phai thu qua han tir 01 nam den dudi 02 nam. - 70% gia trj doi voi khoan no phai thu qua han tir 02 nam din duoi 03 nam. - 100% gia trj doi vdi khoan na phai thu qua han tut 03 nam tra len.
• Doi vdi no phai thu chua qua han thanh toan nhung khd cd kha nang thu hoi: can cu vao dy kien mire ton that de l£p dy phdng.
5. Tai san co djnh huu hinh Tai san c6 djnh hftu hinh duox; the hi?n theo nguyen gia tru* hao mdn luy ke. Nguyen giil tai san co djnh h&u hinh bao gom toan op" cac chi phi ma Cdng ty phai bd ra de cd dupe tai san c6 d|nh tinh din thoi diem dua tai san dd vao trang thai sin sang sur dyng. Cac chi phi phat sinh sau ghi nhan ban dau chi duoc ghi tang nguyen gia tai san co djnh nlu cac chi phi nay chac chan lam tang loi ich kinh te trong tuong lai do sir dung tai san dd. Cac chi phi khdng thda man dieu kipn tren dupe ghi nh£n ngay vao chi phi.
Khi tai san c6 djnh huu hinh dugc ban hay thanh ty, nguyen gia va khau hao luy ke dugc xda s6 va bit ky khoan lai Id nao phat sinh do vi§c thanh ty dlu dupe tinh vao thu nh£p hay chi phi trong ky.
Ban thuyet minh nay Id m$t b§ph&n hop thanh va phai duoc doc cung vdi Bdo cdo tai chinh giSa nien d$ 14
CONG TY CO PHAN PHAT TRIEN DO THI Dja chi: Cl-2-3 duong D T 6 , khu lien hop cdng nghiep djch vy Binh Duong, phuong Hda Phu, TP. Thu Dau Mpt,
Blnh Duong B A O C A O T A I C H J N H G I U A N I E N D O
6 thang diu cua nam tai chinh kit thuc ngay 31 thang 12 nam 2 0 1 2 Bai thuylt minh Bao cao tai chinh gifra nien 0*6 (tiep theo)
Tai san c6 djnh huu hinh duoc khau hao theo phuong phap duong thing dya tren thoi gian httu dyng ude tinh. So nam khau hao cua cac loai tai san co djnh htfu hinh nhu sau:
Loai tai san co dinh So nam Nha cua, v$t kien true 05-35 May m6c va thiet bj 05-10 Phuong ti?n v$n tai, truyln dan 07 - 10 Thiet bj, dung cy quan ly 04-08
6. Tai sin thue boat dyng Cdng tyldben cho thue Doanh thu cho thue hoat d0ng dupe ghi nh$n theo phuong phap duong thang trong suot thoi gian cho thug. Chi phi tryc tiep ban diu de tao ra doanh thu tir nghiep vy cho thue hoat d v ng dugc ghi nhan ngay vao chi phi khi phat sinh ho$c phan b6 din vao chi phi trong suot thoi han cho thue phu hop voi vipc ghi nh|n doanh thu cho thuS hoat dQng.
7. Tai sin co djnh vd hinh Tai san c6 djnh v6 hinh duoc the hi§n theo nguyfen gia tni hao m6n luy ke. Tai san co djnh vd hinh cua Cong ty bao g6m:
Quy en sir dung dai Quyln su dung dit la toan by cic chi phf thyc te Cong ty da chi ra c6 Hen quan tryc tilp toi dit sir dyng, bao gom: tiin chi ra de cd quyen sir dung dit, chi phi cho den bu, giii phdng m$t bang, san lap m$t bang, 1$ phi truoe ba,... Quyen sir dyng dit dirge khau hao trong 50 nam.
Phan mem may tinh G i i mua cua phan mem may tinh m i khong phai la mgt o q ph$n gin kit vdi phan cung cd lien quan thi duoc v6n hoi. Nguyen g i i cua phan mem miy tinh l i toan bp cic chi phi m i Cdng ty da chi ra tinh den thoi di lm dua phin mem vao sit dyng. Phan mem miy tinh duoc khau hao theo phuong phip duong thing trong 05 nim.
Chi phi thiet ki trang web Chi phi thiet ke trang web bao gom tat c i c ic chi phi lien quan tryc tiep den vi?c thiet I$p trang web. Chi phi niy dugc khau hao theo phuong phip duong thing trong 03 nam.
8. Ch i phf di vay Chi phi di vay dugc ghi nlutn vao chi phi khi phat sinh. Trudmg hop chi phi di vay lien quan tryc tiep din vipc diu tu xay dyng ho$c san xuat t i i san dd dang can cd mpt thai gian du d i i (tren 12 thing) de cd the dua vao su* dyng theo myc dich djnh truoe ho$c bin thi chi phi di vay niy dugc von hda.
Doi vdi cac khoan von vay chung trong dd cd sir dyng cho myc dich dau tu xay dyng ho$c sin xuat t i i san dd dang thi chi phf di vay von hda dugc xac djnh theo ty 1<? von hda doi vdi chi phf luy ke binh quan gia quyen phit sinh cho vifc diu tu xay dyng co b in hoyc sin xuat t i i san dd. Ty 1$ von hda dugc tinh theo ty 1? lai suit binh quan gia quyen cua cic khoan vay chua tra trong ky, ngoai tru cic khoan vay rieng bipt phuc vy cho myc dich hinh thanh mpt tai sin cy thi.
Ban thuyet minh nay Id mot bo phan hop thanh v&phai dupe doc cung vdi Bdo cdo tai chinh giua ni&n dp 15
CONG TY CO PHAN PHAT T R l f N DO THI Dja chi: C1 -2-3 duong DT6, khu lien hop cdng nghifp djch vu Blnh Duong, phuong Hoa Phu, TP. Thu Dau M0t,
Blnh Duong BAO CAO TAl CHJNH GIUA NIEN DO 6 thang dau cua nam tai chinh ket thuc ngay 31 thang 12 nam 2012 Ban thuylt minh Bao cao tai chinh gifra nien dd (tilp theo)
9. Dau tir tai chinh Cac khoan dau tu vao chiirng khoan, cdng ty con, cdng ty lien ki t va co so kinh doanh dong k i im soat dugc ghi nh$n theo g i i goc. T i i n lai, co tuc, Igi nhu$n cua cac ky trudc khi khoan diu tu dugc mua dugc hach toan giam gia trj cua chinh khoan d iu tu dd. T i in lai, co tire v i lgi nhu£n cua cac ky sau khi khoan diu tu dugc mua dugc ghi nh§n doanh thu.
Dy phdng cho cic khoan dau tu vao to enure kinh te khac dugc trich l$p khi c i c to chuc kinh te nay bj lo (tru tnrcmg hop lo theo k l hoach da dugc xac djnh trong phuong an kinh doanh truoe khi dau tu) vdi mire trich l$p bang chenh lfch giira von gdp thuc te cua c ic ben tai to chuc kinh te v i v6n chu sd hCro thyc cd nhan (x) vdi ty 1? gdp v6n cua Cdng ty so vdi tong so v6n gdp thuc t l cua cac ben tai to chuc kinh t l .
Khi thanh ly mgt khoan diu tu, phan chenh lfch gifra g i i trj thanh If thuan v i g i i trj ghi so dugc hach toin vao thu nh|p hoSc chi phi.
10. Chi phi phai tra Chi phi phai tra dugc ghi nh$n dua tren c ic ude tinh hop ly v l so tien phii tra cho cac hang hda, djch vu d i sir dyng.
11. Trich l$p quy dy phdng tro* cap mat vifc lam va bio h i lm that nghiep Quy dy phdng trg cap mit vifc lam dugc dung de chi tra trg cap thoi vifc cho ngudi lao dpng cd thoi gian lam vifc tir 12 thing trd len tinh d in ngiy 31 thing 12 nim 2008 tai Cdng ty. Mire trich quy dy phdng trg mit vifc lam l i 03% quy luong lam co sd ddng bio hiem x3 hpi v i dugc hach toin vio chi phi theo hudng din tai Thdng tu 82/2003/TT-BTC ngiy 14 thing 8 nim 2003 cua B0 Tai chinh. Trucmg hop quy dy phdng trg mit vifc lam khdng du d i chi trg cap cho ngudi lao dpng thoi vifc trong nam thi phan chenh lfch thieu dugc hach toin v io chi phi.
Theo Lu$t bio hiem xa" hpi, k l tir ngay 01 thing 01 nim 2009 ngudi sit dung lao dpng phii ddng qup B i o hiem that nghifp do co quan B i o hi lm x5 hpi Vif t Nam quan ly vdi ty If 01% cua mire thap han gifra luong co ban cua ngudi lao dpng ho$c 20 lan mire luong toi thieu chung dugc Chinh phu qui djnh trong tirng thoi ky. V d i vifc i p dung c h i dp bio hilm that nghifp ngudi sir dyng lao dpng khdng phai trich l|tp dy phdng trg cap mat v i f c l i m cho thoi gian lam vifc cua ngudi lao dpng tir ngiy 01 thing 01 nam 2009. Tuy nhien trg cap thoi vifc tra cho ngudi lao dpng du dieu kifn cho thoi gian lam vifc trudc ngiy 01 thing 01 nam 2009 l i mire luong binh quan trong vdng sau thing lien ke trudc thoi d i lm thoi vifc.
12. C i c khoan dy phdng phii tr i Cic khoan dy phdng dupe ghi nh|in khi Cdng ty cd nghia vy phip ly ho$c nghia vy lien doi do kit qui tir mgt sy kifn d i xay ra v i cd kh i ning phii thanh toin khoan ng dd. C i c khoan dy phdng dugc xac djnh tren ca sd uac tinh ve c i c khoan chi phf can thiet d i thanh toan nghia vy ng niy tai ngiy kit thuc Icy ke toin. Neu anh hudng cua thai gian l i trgng yeu, dy phdng se- dugc xac djnh bang each chilt khau so tien phai bd ra trong tuang lai de thanh toan nghia vy ng vdi ty If chilt khau trudc thue v i phan anh nhung dinh g i i tren thj truong hifn tai v l g i i trj thoi gian cua tien v i nhirng rui ro cy thi cua khoan ng dd. Khoan ting ISn trong dy phdng do thoi gian trdi qua dugc ghi nhf n l i chi phi t i in lai.
Chi phi bdo hanh cdng trinh xay lap Dy phdng cho bio hanh sin pham dugc l$p cho tirng loai cdng trinh xay l ip cd cam ki t bio hanh vdi muc trich l |p theo cac cam kit vdi khich hang.
Vifc trich l$p dy phdng chi phf bio hanh dugc ude tinh bang 02% tren doanh thu.
Ban thuyet minh nay Id mot b$ phdn hap thanh va phai duox doc cung vdi Bdo cdo tai chinh giua niin dd 16
CONG TY CO PHAN PHAT TRIfcN DO THI Dja chi: Cl-2-3 duong DT6, khu lien hop cdng nghifp djch vu Blnh Duong, phuong Hda Phu, TP. Thu Diu Mft,
Blnh Duong BAO CAO TAl CHfNH GIUA NIEN DO 6 thang diu cua nam tai chinh ket thuc ngay 31 thang 12 nam 2012 Bin thuyet minh Bao cio tai chinh giua nien flf (tiep theo) __
13. Nguon von kinh doanh Nguon von kinh doanh cua Cdng ty chi bao gom von dau tu cua chu sd huu v i dugc ghi nh§n theo so thyc te d i dau tir cua c ic co ddng.
14. Co tvc Co tuc duox: ghi nhan l i ng phii tra khi dugc cdng bo.
15. Trich l i p c i c quf Cac quy dugc trich l$p v i six dung theo Nghj quyet Dai hpi co ddng Cdng ty nhu sau:
Ty If trich l§p tu loi Myc dich nhuan sau thue
• Quy dau tu phit trien M d rpng hoat dpng kinh doanh ho$c diu tu theo ch i lus iuc i ia Cdng ty 05%
• Quy dy phdng t i i chinh Bu dip nhung ton that, thift hai xay ra trong qui trinh kinh doanh ho&c cic truong hop bit kh i khang, ngoii dy k i ln nhu thien tai, hda hoan,.... 05%
• Quy khen thuong, phuc loi Khen thuong, khuyen khich loi ich v$t chit, c i i thifn v i nang cao doi song v$t chit v i tinh thin cho ngudi lao df ng 05%
16. Thue thu nhap doanh nghifp Chi phi thue thu nh§p doanh nghifp bao gom thue thu nh§p hifn hanh va thue thu nhap hoan lai.
Thue thu nh$p hi$n hanh Thue thu nh|p hifn hanh l i khoan thue dugc tinh dya tren thu nh|p tinh thue. Thu nh|p tinh thue chenh lfch so vdi lgi nhu§n k l toin l i do dieu chinh c ic khoan chenh lfch tarn thoi gifra thue v i k l toan, cic chi phf khdng dugc trur cung nhu dieu chinh c i c khoan thu nh$p khdng phii chju thu! v i cac khoan lo dugc chuyin.
Thue thu nh$p hoan lai Thue thu nh|p hoan lai l i khoan thue thu nh$p doanh nghifp s€ phii nop hoic sS dugc hoan lai do chenh lfch tarn thoi giua g i i trj ghi so cua t i i s in v i ng phi i tra cho myc dich B i o cio t i i chinh v i cic g i i trj dung cho myc dich thue. Thue thu nh$p hoan lai phii tra dugc ghi nh$n cho tit c i c ic khoan chenh lfch tarn thai chju thue. T i i sin thue thu nh$p hoan lai chi dugc ghi nhfn khi chic chin trong tirong lai s€ cd Igi nhu|n tinh thue de su dyng nhtrng chenh lfch tarn thai dirge khiu trir niy.
G i i trj ghi so cua t i i sin thue thu nh$p doanh nghifp hoan lai dugc xem xet lai v io ngiy kit thuc nam t i i chinh v i sS dugc ghi giam d in mure dam bio chic chin cd du loi nhu§n tinh thue cho phep lgi ich cua mQt phan ho$c toan bg t i i sin thue thu nh$p hoan lai dugc sur dyng. C i c tai sin thue thu nh$p doanh nghifp hoan \$i chua dugc ghi nh$n trudc day dugc xem xet lai v io ngiy kit thuc nam t i i chinh v i dugc ghi nh$n khi chic chin cd du lgi nhuan tinh thue d i cd thi six dyng cic t i i sin thue thu nhap hoan lai chua ghi nh$n niy.
Tai sin thue thu nhfp hoan lai v i thue thu nh?p hoan lai phi i tra dugc xac djnh theo thue suit dy tinh se i p dyng cho nam t i i sin dugc thu hoi hay ng phi i tra dupe thanh toin dya tren c ic mure thui suit cd hifu lyc tai ngiy ki t thuc nim t i i chinh. Thue thu nhfp hoan lai dugc ghi nh$n trong B i o cio ki t qui hoat d § n | kinh doanh trir khi lien quan den c i c khoan myc dugc ghi thing vio von chu sd hfru khi dd thue thu nh§p doanh nghifp sS dugc ghi thing v io von chu sd huu.
Ban thvyet minh nay la mdt bo phdn hop thanh va phai dupe dpc cung vdi Bdo cdo tai chinh giua niin dp 17
CONG TY CO PHAN PHAT TRIEN DO THI Dja cht: Cl-2-3 duong DT6, khu Hen hop cong nghifp djch vy Blnh Duong, phuong Hda Phu, TP. Thi Diu Mdt,
Blnh Duong BAO CAO TAl CHfNH GIUA NIEN DO 6 thing diu cua nam tai chinh kit thuc ngay 31 thing 12 nam 2012 Bin thuyet minh B i o cio t i i chinh gifra nien df (tiep theo)
17. Nguyen t i c ghi nhan doanh thu va thu nhap Doanh thu bdn hang hod, thanh pham Doanh thu ban hang hda, thanh pham duoc ghi nh$n khi phan Ion rui ro v i loi ich gin lien voi vifc sd hCru cung nhu quyen quan ty hing hda, minh pham dd duoc chuyen giao cho ngudi mua, v i khdng cdn ton tai yeu to khdng chic chin ding k l lien quan den vifc thanh toan tien, chi phi kem theo hoic kh i ning hing ban bj tra lai.
Doanh thu cung dp djch vu Doanh thu cung cap djch vy duoc ghi nh$n khi khdng cdn nhung y l u to khdng chic chin ding k l lien quan den vifc thanh toan t i in ho$c chi phi kem theo. Truong hop djch vy duoc thyc hifn trong nhiiu kv ke toan thi doanh thu duoc ghi nh$n can cu v io ty If djch vy hoan thanh tai ngiy ket thucky ke toin.
Doanh thu cho thai tai son hoat d$ng
Nguyen tic ghi nh$n doanh thu cho thue tai sin hoat dgng duoc trinh b iy d thuyet minh so IV.6.
Doanh thu ban lodhdd x&y dung car s& ha ting Doanh thu ban Id dit d i x i y dyng co sd ha ting duoc ghi nhyn khi d i hoan thanh co ban cdng t ic xay dyng co sd ha ting v i Id dit d i duoc ban giao cho khach hang. Tiin lot
Tiin lai duoc ghi nh$n tren co sd thoi gian va lai suit myc te tirng ky.
Co tuc vd loi nhupn duox chia Co tuc v i loi nhuan dugc chia dugc ghi nhan khi Cdng ty duoc quyen nhan co tire hoic loi nhu§n tir vifc gdp von. Rieng co tuc nhan bang co phieu khdng ghi nh§n vao thu nhap m i chi theo ddi so luong tang them.
18. T i i s i n t i i chinh Phan loai tai son tai chinh Cdng ty phan loai c ic t i i sin tai chinh thanh c ic nhdm: tai sin tai chinh dirge ghi nhfn theo g i i trj hop ty thdng qua B i o c io ki t qui hoat df ng kinh doanh, c ic khoan diu tu nim gift den ngiy dio han, cic khoan cho vay v i phii thu, t i i sin t i i chinh sin sang de bin. V i f c phan loai cac t i i s in t i i chinh niy phy thupc v io bin chit v i myc dich cua t i i sin t i i chinh v i dugc quyet dinh tai thoi diem ghi nh|n ban diu.
Tai san tai chinh dupe ghi nhgn theo gid tr\ hop ly thdng qua Bdo cdo kit qua hoat dQng kinh doanh Tai san t i i chinh dugc phan loai l i ghi nh$n theo g i i trj hop ty thdng qua B i o cao kit qu i hoat df ng kinh doanh neu dugc nim gift d i kinh doanh hoic dugc xep v io nhdm phan anh theo g i i trj hop ty thdng qua B i o c io kit qui hoat dpng kinh doanh tai thoi di lm ghi nh§n ban diu.
Tai sin t i i chinh dugc phan loai v io nhdm chung khoan nam giCr de kinh doanh neu: • Dugc mua ho$c tao ra chu yeu cho myc dich bin l?i trong thoi gian ngin; • Cdng ty cd y djnh nim gift nhim myc dich thu lgi ngin han; • Cdng cy t i i chinh phii sinh (ngoai trir c ic cdng cy t i i chinh phii sinh dugc xac djnh l i mgt
hop dong bio lanh t i i chinh hoic m§t cdng cy phdng ngira rui ro hif u qui).
Ban thuyit minh nay la m$l bd phdn hop thanh va phai dupe doc cung vdi Bdo cdo tai chinh gi&a nien dp 18
CONG TY CO PHAN PHAT TRIEN © 6 THI •
Dja chi: Cl-2-3 duong DT6, khu lien hop cdng nghifp djch vu Binh Duong, phuong Hda Phu, TP. Thu Dau Mpt, Blnh Duong
BAO CAO TAI CHtNH GIUA NIEN D 0 6 thang diu cua nam tai chinh kit thuc ngiy 31 thing 12 nam 2012 Bin thuyet minh Bio cio t i i chinh gifra nien dp (tiep theo)
Cac khoan dau tu nam giu din ngay ddo han Cic khoan dau tu nim gift den ngiy dio han l i c ic t i i sin tai chinh phi phi i sinh vdi c ic khoan thanh toan c6 djnh ho$c cd the xac djnh v i cd ky dio han c6 djnh m i Cdng ty cd y djnh v i cd k h i ning gill den ngiy dio han.
Cac khoan cho vay va phai thu Cic khoan cho vay v i phii thu l i cac t i i sin tai chinh phi phai sinh vdi cac khoan thanh toan co djnh hoic cd the xac djnh v i khdng duoc niem yet tren thj truong.
Tai san tai chinh san sang di ban Tai sin tai chinh sin sing de ban l i c ic tai sin t i i chinh phi phi i sinh duoc xac djnh l i sin sang d i ban ho$c khdng duoc phan loai l i cac t i i sin t i i chinh ghi nhfn theo g i i trj hop ty thdng qua B i o c io kit qui hoat dQng kinh doanh, c ic khoan diu tu gift d in ngiy dio hyn hoic c ic khoan cho vay va phii thu.
Gid tr\ ghi so ban dau cua tai sin tai chinh Cic t i i sin t i i chinh duoc ghi nh$n tai ngiy mua v i dung ghi nh|n tai ngiy bin. Tai thai diem ghi nhan l in diu, t i i sin t i i chinh dugc xac djnh theo g i i mua/chi phi phat hanh cfng cac chi phi phat sinh khic lien quan true tiep din vifc mua, phat hinh t i i sin tai chinh dd.
19. No phii tra tai chinh v i cdng cu von chu so hfru Cic cdng cy t i i chinh dugc phan loai l i ng phii tra t i i chinh hoSc cdng cy von chu sd hftu tai thoi diem ghi nh$n ban dau phu hop vai bin chit v i djnh nghia cua ng phi i tra tai chinh v i cdng cy v in chu sd hftu.
No" phai tra tai chinh Cdng ty phan loai ng phi i tra t i i chinh thanh cic nhdm: ng phii tra t i i chinh dugc ghi nh$n theo gi i trj hop ty thdng qua B i o cio kit qu i hoat dpng kinh doanh, cac khoan ng phai tra t i i chinh dugc xic djnh theo g i i trj phan bo. Vi fc phan loai c ic khoan ng t i i chinh phy thupc v io ban chat v i myc dich cua khoan ng t i i chinh va dugc quyit djnh tai thoi diem ghi nhan ban diu.
No"phai tra tai chinh dupe ghi nhgn theo gid trj hop ly thdng qua Bdo cdo kit qua hoat dQng kinh doanh Ng phii tra t i i chinh dugc phan loai l i ghi nhan theo g i i trj hap ty thdng qua B i o c io k i t qu i hoat dpng kinh doanh niu dugc nim gift d i kinh doanh hoic dugc x ip vao nhdm phan anh theo gi i trj hop ty thdng qua Bao cio ki t qui hoat dpng kinh doanh tai thai diem ghi nh|n ban diu.
Ng phii tra tai chinh dugc phan loai v io nhdm chung khoan nim gift de kinh doanh neu: • Dugc phat hinh hoic tao ra chu y i u cho myc dich mua lai trong thoi gian ngin; • Cdng ty cd y djnh n im gift nhim myc dich thu loi ngin han; • Cdng cy t i i chinh phi i sinh (ngoai tru c ic cdng cy tai chinh phi i sinh dugc x i c djnh l i mpt
hop dong bio linn tai chinh hoic mpt cdng cy phdng ngua rui ro hif u qui).
Cdc khoan ngphdi tra tai chinh dugc xdc djnh theo gid trj phdn bo Ng phii tra t i i chinh dugc x i c djnh theo g i i trj phan bo dugc xac djnh bang g i i trj ghi nhan ban diu cua ng phii tra t i i chinh tru di c ic khoan hoan tra goc, c f ng hoic trir cac khoan phan bo luy ke tinh theo phuong phip l i i suit thyc te cua phan chenh lfch gifta g i i trj ghi nhan ban diu v i g i i trj dio han, tru di c ic khoan giim trir (tryc tiep hoic thdng qua vifc su dyng mpt t i i khoan dy phdng) do giam g i i trj hoSc do khdng thi thu hoi.
Ban thuyit minh nay Id mdt b<? phdn hop thanh vd phai dupe doc cung vdi Bdo cdo tai chinh giita nien dd 19
CONG TY CO PHAN PHAT TRIEN DO THI •
Dja chi: Cl-2-3 duong DT6, khu lien hop cdng nghifp djch vu Blnh Duong, phuong H6a Phu, TP. Thu Dau Mpt, Blnh Duong
BAO CAO TAI CHlNH GIU*A NIEN DO 6 thang dau cua nam tai chinh kit thuc ngay 31 thang 12 nam 2012 Ban thuyet minh Bao cao tai chinh gifra nien dd (tiep theo)
Phuong phap lai suit thyc te la phuong phap tinh toan gia trj phan bo cua mpt ho$c mpt nh6m npr phai tra tai chinh va phan bo thu nhap lai ho$c chi phi I3i trong ky c6 lien quan. Lai suat thuc t i la lai suit chilt khau cac luong t i in uoc tinh se- chi tra ho$c nh§n dugc trong tucmg lai trong suot vdng doi dy k i ln cua cdng cy tai chinh ho§c ngan han, neu can thiet, trd ve gia trj ghi so hif n tai thuan cua ng phai tra tai chinh.
Gid trj ghi so ban dau cua no" phai trd tai chinh Tai thoi diem ghi nhfn lan diu, cac khoan ng phai tra tai chinh dugc x ic djnh theo gia phat hinh cpng cac chi phi phat sinh lien quan tryc tiep din vifc phat hanh ng tai chinh dd.
Cdng cu v6n chu s& h&u Cdng cy von chu sd hfru la hop ding chung to dugc nhfmg lgi ich con lai v i tai san cua Cdng ty sau khi trir di toan bp nghia vy.
Cdng cu tai chinh phuc hop Cdng cy tai chinh phuc hop do Cdng ty phat hinh dugc phan loai thanh c i c thanh phan ng phii tra v i thanh phan von chu sd hfru theo npi dung thda thu|n trong hop dong v i dinh nghia ve ng phii tra tai chinh v i cdng cy von chu sd hfru.
Phan von chu sd hfru dugc xac dinh l i g i i t i i con l*i cua cdng cy tai chinh sau khi trir di g i i trj hop ly cua phan ng phi i tra. G i i trj cua cdng cy phii sinh (nhu l i hpp dong quyin chpn ban) di kem cdng cy t i i chinh phuc hop khdng thupc phan von chu sd hfru (nhu l i quyen chpn chuyen doi von c h i sdr hiru) dugc trinh bay trong phan ng phii tra. Tong g i i trj ghi so cho cic phan ng phai tra v i von chu sd hfru khi ghi nh$n ban diu bang vdi g i i trj hop ty cua cdng cy t i i chinh.
20. Bu trir c ic cdng cu t i i chinh C ic tai sin t i i chinh v i ng phii tra t i i chinh chi dugc bu trir vdi nhau v i trinh biy g i i trj thuan tren Bang can doi k i toan khi va chi khi Cong ty: • Cd quyen hpp phip d i bu trir g i i trj da dugc ghi nh$n; v i • Cd dy djnh thanh toan tren ca sd thuan ho$c ghi nh$n t i i sin v i thanh toan ng phii tra ciing
mpt thoi diim.
21. B i o c io theo bp phan Bp phan theo linh vyc kinh doanh l i mpt phan cd the x ic djnh rieng bift tham gia vao qu i trinh san xuat ho$c cung cap sin pham, djch vy v i cd rui ro v i lgi ich kinh t i khic vdi cac bp phan kinh doanh khic.
Bp ph§n theo khu vyc dja ty l i mpt phan c6 thi x ic djnh rieng bift tham gia vio qu i trinh sin xuat ho$c cung cap san pham, djch vy trong pham vi mpt mdi truong kinh t l cy thi v i cd rui ro va loi ich kinh te khic vdi c ic bp phan kinh doanh trong cic mdi truong kinh t i khic.
22. Ben lien quan Cic ben dupe coi l i lien quan neu mpt ben cd k h i ning kiem soit hoic cd anh hudng ding k l doi vdi ben kia trong vifc ra quyit djnh c ic chfnh sich t i i chinh v i hoat dpng. C i c ben cung dugc xem la ben lien quan niu cung chju sy kiem soit chung hay chju anh hudng ding k l chung.
Trong vifc xem xet moi quan hf cua c ic ben lien quan, bin chit cua moi quan hf dugc chu trpng nhilu hem hinh tntfe phip ty.
Giao djch vdi c ic ben cd lien quan trong ky dugc trinh biy d thuyet minh so VII. 1.
Ban thuyit minh nay la mdt bo phdn hop thanh vd phai dugc doc cung vdi Bdo cdo thi chinh giua nien dd 20
CONG TY Cd PHAN PHAT TRIEN DO THI Dja chi: Cl-2-3 duong DT6, khu lien hop cong nghifp djch vy Binh Duong, phuong Hda Phu, TP. Thu Dau Mft,
Blnh Duong B A O C A O T A J C H I N H G I U A N I E N DO
6 thang dau cua nam tai chinh kit thuc ngay 31 thang 12 nam 2012 Ban thuyet minh Bao cao tai chinh gifra nien dd (tiep theo)
1.
THdNG TIN B 6 SUNG CHO CAC KHOAN MJJC TRlNH BAY TRONG BANG CAN D 6 l Kt TOAN GlffA NIEN DQ
Tien va cac khoan twrag duong tiin
Tien mat Ti in gui ngan hang Cac khoan tuong duong tien Cfng
Ti in gui cd ky han duoi 03 thang.
Si cuoi ky 66.749.431
3.486.650.941 5.000.000.000 8.553.400372
So dan nam 42.773.233
5.053.131.038 16.000.000.000
21.095.904.271
2. Phai tho khach hang
Cac khach hang mua be tong tuoi Cac khach hang mua nha dy an xay dyng Cac khach hang thue xe co gidi Cfng
So cuoi ky 55.735.943.992 63.281.524.500
139.293.266 119.156.761.758
So dau nim 62.099.362.363 70.650.464.910
139.645.085 132.889.472358
Tra tnroc cho ngirdi bin
Tra trudc nhan chuyen nhvong quyen sur dung dit tir Ting C6ng ty d iu tu va phat triln cong nghifp - T N H H mQt thanh vien Ung trudc cho nha thiu xay dyng Ung trudc cho cac nha cung cip khac Cfng
Si cuoi ky
2.263.993.706 444.317.040
2.708.310.746
S i diu nam
32.534.473.000 2.960.919.555
169.328.320 35.664.720.875
Cic khoan phai thu khac
Thue thu nhap doanh nghifp tarn tinh (tiin tirng kinh doanh bit dpng san) Thue GTGT dau ra cua khach hang ung trudc tien chuyen nhuong bit dpng san. Lai dy thu Phii thu khic Cfng
Si cuoi ky 2.676.030.338
7.526.946.242
17.471.333 15.717.299
10.236.165.212
So diu nim 2.078.209.716
5.984.260.864
141.944.444 5.312.386
8.209.727.410
Du* phdng phii thu ngin han khd doi Khoan dy phdng cho c i c khoan ng phai thu qu i han tir 01 nam d in duoi 02 nim.
Hing tin kho
Nguyen lif u, vyt l i f u Chi phi sin xuat, kinh doanh dd dang Hang hda Cfng
So cuoi ky 5.978.670.745
69.457.089.965 107.358.676.128 182.794.436.838
So dau nim 6.318.042.545
120.400.530.439
126.718.572.984
Ban thuyet minh nay la mQt bo phdn hop thanh vd phai duox doc cung vdi Bdo cdo tdi chinh giua nien dd 21
CONG TY CO PHAN PHAT TRI§IN DO THI Dja chi: Cl-2-3 duong DT6, khu lien hop c6ng nghifp djch vy Blnh Duong, phuong H6a Phu, TP. Thu Dau Mft,
Blnh Duong BAO CAO TAI CHtNH GIUA NIEN DO 6 thang diu cua nam tai chinh kit thuc ngay 31 thang 12 nam 2012 Ban thuyet minh Bao cao tai chinh giua nien dd (tiep theo)
7. Chi phf tra tnrd*c ngan han
Cong cu, dung cy Chi phi mdi gidi Cfng
8. Tang, giim tai san co djnh hfru hinh
Nguytn gii Sddaunfim Muas&mmdi D&u tu xfiy dung co ban hoan thanh So cuoi ky Trong dd: Da kh_u hao net nhung v_n cdn sir dung
Nh- cfra, v*t kiln true
6.817.937.279
7.144.707.009
va thiet b|
15.066.080.818
1.235.610.319
S i 1.216.062.644
419.520.000 1.635.582.644
Pbmmg ti$n V#D t i i ,
truyfa din
52.919.254367
Tbi& b(, dyng cu quan ly
879.847.141 53.300.000
13.962.644.288 16301.691.137 52.919-154367
Si dau nim 1.358.110.094
1358.110.094
CQng
75.683.119.605 53.300.000
8.380.317.328
147.841.095
933.147.141 84.116.736.933
147.841.095
6.414.525.888 1.018.768.184
8.651.554.930 8.868397.065
Gii trj hao mdn S i diu n_m 761.139.147 Kh-u hao trong ky 170.089.690 So cu&i ky 931.22&837
Gii trj con If i S6 dau nam 6.056.798.132 S6 cuoi ky 13.031.415.451 Trong dd: Tam then chua sur dyng Dang end thanh ly
Ting, giam tii san c i djnh vd hinh Quyen sir dyng dat
Nguyen gii 50 dau nim 51 cuoi ky Trong dd: D i khau hao hit nhung van cdn sir dung
20.933.702.519 2.948.727.306
7.433.294.072 23.882.429.825
31.985.551.848 29.036.824.542
528.273.362 69.553.044
351.573.779 335320.735
1.633.600.000 1.633.600.000
G i i trj hao mdn S i dau nam Khau hao trong ky So cuii ky
97.852.896 16.308.816
114.161.712
Phan mem miy tinh
40.000.000 40.000.000
35.000.018 3.999.982
39.000.000
Chi phi thiet ke trang Web
28.637.640.916 4.207.138.224
597.826.406 32J44.779.140
47.045.478.689 51J71.957.793
12.000.000 1.685.600.000 12.000.000 1.685.600.000
7.630.945 1.999.998 9.630.943
140.483.859 22.308.796
162.792.655
Gi i tri cdn lai So diu nam So cuii ky Trong dd: Tam thoi chua sir dyng Dang chd thanh ly
1.535.747.104 4.999.982 4.369.055. 1.545.116:141 1.519.438.288 1.000.000 2 369.057 1.522.807345
Ban thuyet minh nay Id mdt bp phdn hop thanh vd phdi dupe doc ciing vdi Bdo cdo tdi chinh giVta nien dd 22
CONG TY CO PHAN PHAT TRIEN DO THI Dja chi: Cl-2-3 duong DT6, khu lien hop cdng nghifp dich vy Binh Duong, phuong Hda Phu, TP. Thi Dau Mft,
Blnh Duong B A O C A O T A I C H S N H G I U A N I £ N DO
6 thang diu cua nam tai chinh kit thuc ngay 31 thang 12 nam 2012 Ban thnyit minh Bao cao tai chinh gifra nien dp (tiep theo)
10. Chi phi xay dung co baa dd* dang Chi phi xay dung cdng trinh van phdng cdng ty. Chi tiet phat sinh trong ky nhu sau: S6 diu nam 5.904.272.056 Chi phi phat sinh trong ky 2.476.045.272 Ket chuyen vao TSCD trong ky (8.380.317.328) So cuii -
11. Dan tur vao cdng ty lien kit, lien doanh Khoan diu tu vao Cdng ty co phan v§t l if u xay dyng Becamex.
Theo Giay chung nhyn dang kinh doanh s6 3700945605 ngay 17 thang 9 nam 2008 do Sd* K i hoach va D i u tu tinh Binh Duong cap, Cdng ty dau tu vao Cdng ty co phan v£t Hfu xay dung Becamex 18.000.000.000 V N D vdi so luong 1.800.000 c6 phieu, tuong duong 30% v6n dieu If.
12. Phai tra ngudi bin
Cac nha cung cap lien quan den hoat dpng san xuat be tong tuoi Cac nha cung cap lien quan den hoat dQng nha dy an xay dyng Cac nha cung cap lien quan den hoat dpng cho thue xe co gidi Cfng
So cuoi ky 43.223.121.583
14.898.453.799
525.335.799
58.646.911.181
So dan nim 36.196.589.969
12.819.214.616
200.034.560
49.215.839.145
13. Ngudi mua tra tien truVrc
Cac khach hang ung trudc tien mua bit dpng san Cac khach hang khic Cfng
So cuoi ky 122.764.090.653
88.748.570 122.852.839.223
So diu nim 93.300.061.450
162.155.000 93.462.216.450
14. Thue v i c ic khoan phai nop N h i nurdx
So diu nam So phi i nf p
trong ky s6 da nf p trong ky S i cuii ky
Thue GTGT hang bin nf i dja 4.634.497.902 (4.634.497.902) -Thui thu nh$p doanh nghifp 4.269.399.355 986.037.221 (5.040.096.727) 215.339.849 Thue1 thu nh£p doanh nghifp tam nfp cho s6 tien nhfn trudc tu hoat df ng chuyen nhuong bit dfng sin 1.599.472.246. 597.820.622 (1.990.535.781) 206.757.087 Thue' thu nh$p ca nhan 25.178.900 253.709.279 (197.619.139) 81.269.040 Cic loai thue khac - 3.000.000 (3.000.000) -Cfng 10.528.548.403 1.840.567.122 (11.865.749349) 503365.976
Thue gid trf gia tang Cdng ty nf p thue g i i trj gia ting theo phuong phip khau tru vdi thue suit 10%.
Ban thuyet minh nay Id mQt bo ph&n hop thanh vd phai dupe doc cung vdi Bdo cdo tdi chinh giua niin dd 23
CONG TY Cfi PHAN PHAT TRIEN DO THI Dja chi: Cl-2-3 duong DT6, khu lien hop c6ng nghifp djch vu Blnh Duong, phuong Hda Phu, TP. Thu Dau Mdt,
Blnh Duong BAO CAO TAl CHtNH GltfA NIEN DO 6 thang dau cua nam tai chinh kit thuc ngay 31 thang 12 nam 2012 Ban thuyet minh Bao cao tai chmh giua nien df (tiep theo)
Thui thu rthpp doanh nghiep Cdng ty phai nfp thue thu nh£p doanh nghifp cho cac khoan thu nhfp tinh thue vdi thui suit 25%.
D i i vdi dy an nha may san xuit be tdng trong khu cdng nghifp Mf Phudc, Cdng ty duox mien thue 03 nam, giam 50% so thue phai npp trong 05 nam tiep theo cho phan thu nbyp tang them tii dy an diu tu mang lai.
Nam 2009 la nam diu tien Cong ty duox: mien thui thu nh$p doanh nghifp theo Cdng van s i 3599/CT-Ktrl ngay 03 thang 4 nam 2009 cua Cyc thue Binh Duong.
Thue thu nhfp doanh nghifp phai nfp trong ky dugc dy tinh nhu sau: LQy ke tir din nam
Tong loi nhufn ke toan trudc thue Cac khoan dieu chinh tang, giam loi nhufui k i toan d i xac dinh loi nhu|n chju thue thu nh§p doanh nghifp: - Cac khoan diiu chinh tdng - Cac khoan diiu chinh giam Thu nhap chju thue Trong dd: Thu nhap chju thui cua hoat dpng san xuat be tong Thu nh4p chiu thue cua cdc hogt ddng khdc Thu nh$p tinh thui Thue suit thui thu nhfp doanh nghifp Thui thu nhpp doanh nghiep du- tinh phai npp Thui thu nh$p doanh nghiep dupe mien, giam Thui thu nhap doanh nghifp cdn phai nfp
Cdc loai thui khdc Cdng ty kg khai va nfp theo qui djnh.
Nim nay 7.475.107.288
7.475.107.288
7,061.916.810 413.190.478
7.475.107.288 25%
L868.776.822 (882.739.601)
986.037.221
din cuii ky nay Nam tnrfrc
13.685.965.308
22.223.099 (1.440.000.000) 12.268.188.407
10.600.500.212 1.667.688.195
12.268.188.407 25%
3.067.047.102 (2.650.125.053)
416.922.049
15. Phai tra ngudi lao dyng
16.
Ti in luong thang 06 phai tra ngudi lao df ng.
Chi phi phai tra Trich trudc chi phf cdng trinh.
17. Cac khoan phai tra, phai nfp ngan han khac
Kinh phi cdng doan, bao hiim xS hf i , bao hiem y t i , bao hiem thit nghifp C i tire phai tra Phai tra tien d$t coc mua nha cho cdng ty co phan djch vy thuong mai va xay dyng dja 6c K i m Oanh Bao lanh dpi xe Cac khoan phai tra khac Cfng
So cuii ky
311.367.125 870.000.000
894.988.450 539.236.707 39.954.891
So diu nam
2.655.547.173
236.285.730 397.000.000
2.534.058.750 541.765.097
680.275 3.709.789.852
Ban thuyet minh nay la mdt bo phdn hop thanh vd phai duox doc cung vdi Bdo cdo tdi chinh giira nien dd 24
CONG TY CO PHAN PHAT TRIEN DO THI Dja chi: Cl-2-3 duong DT6, khu lien hop cdng nghifp djch vy Blnh Duong, phuong Hda Phu, TP. Thu Dau Mpt,
Blnh Duong B A O C A O T A I C H T N H G I C A N I E N D O
6 thang dau cua nam tai chinh ket thuc ngay 31 thing 12 nam 2012 Bin thuyet minh Bio cio t i i chmh gifra nien df (tiep theo)
18. Dy phdng phii tra ngin han Dy phdng no- phai tra ngin han lien quan den chi phi b io hinh nha d.
19. Quf khen thuong, phuc loi So dau nam 578.438.082 Tang do trich l |p tir loi nhufui 1.856.118.649 Chi qu$> trong ky (1.562.866.718) So cuoi k$ 871.690.013
20. Von chu sd- hOru Bang doi chiiu bien dpng cua von chu s& huu
Thong tin ve bien dfng cua von chu sd huu dugc trinh biy d Phy lyc 01 dinh kem trang 33.
Cdtuc Co tuc d i chi tra nhu sau: T r i co tue nam trudc 30.877.000.000 Tam ung co tire -Cfng 30.877.000.000 Co phieu
So cuoi ky So dau nim So luong co phieu ding ky phit hanh 16.500.000 16.500.000 So luong c6 phieu d i phit hanh 16.500.000 16.500.000 - Cd phieu pho thdng 16.500.000 16.500.000
Co phieu uu dai So luong co phieu dupe mua lai
Co phieu pho thdng Cd phieu uu d&i
S6 luong co phieu dang luu hanh 16.500.000 16.500.000 - Co phieu phd thong 16.500.000 16.500.000 - Cdphiiuuudai
Mfnh g i i co phieu dang luu hanh: 10.000 V N D .
VI. THONG TIN B6 SUNG CHO CAC KHOAN M y C TRiNH BAY TRONG BAO C A O KltT QUA HOAT DQNG KINH DOANH GlC*A NlfeN DQ
1. Doanh thu bin hing v i cung cap djch vu Lu^ ki tir dau nim den cuoi ky niy
Nim nay Nim tnifa Tong doanh thu 95.936.703.703 104.953.541.252 - Doanh thu ban be tong trgn son 89.207.468.602 94.892.221.734 - Doanh thu ban nha du an xay dung 6.265.961.793 - Doanh thu cung cap djch vu 306.338.708 215.843.918 - Doanh thu ban v& tyuxaydung 156.934.600 9.845.475.600 C i c khoan giam trir doanh thu (hang ban bj t r i lai) (6.248.940.240) -
Ban thuyet minh nay Id mdt b$ phdn hop thanh vd phai dugc doc cung vdi Bdo cdo tai chinh gi&a nien 3q 25
CONG TY CO PHAN PHAT TRIEN DO THI Dja chi: Cl-2-3 duong DT6, khu li6n hop cdng nghifp djch vu Binh Duong, phuong Hda Phu, TP. Thu Dau MOt,
Binh Duong BAO CAO TAl CHfNH GltfA NIEN DO 6 thang dau cua nam tai chinh kit thuc ngay 31 thang 12 nam 2012 Ban thuyet minh Bao cao tai chinh gifra nien df (tiep theo)
Doanh thu thuan Trong do: - Doanh thu ban be tdng trgn san
Doanh thu ban nha du an xay dung - Doanh thu cung cap d\ch vu - Doanh thu ban vat li$u xay dung
2. Gia von hang ban
Gia von cua san pham be tdng trpn san ^ Gia von cua nha dy an xay dyng Gia von cung cap djch vy Gia von cua hang hda vyt lifu xay dyng Cfng
(<)
Luf ke tir diu nfim den cuii ky nay NSm nay Nim tnrdc
104.953.541.252
94.892.221.734
215.843.918 9.845.475.600
89.687.763.463
89.207.468.602 17.021553
306.338.708 156.934.600
Luy ke tir diu nfim den cuii ky nay Nfim nay Nfim tnrdc
78.440.606.289 55.920.949
425.712.408 160.652.663
79.082.892309
82.495.831.435
147.949.137 8.575.721.779
91.219.502351
Gia von cua thanh pham da cung c ip nhu sau:
Chi phi nguyen v£t lifu tryc tiip Chi nhan cdng tryc tiip Chi phi san xuat chung Tong chi phi san xuat Chenh lfch chi phf san xuat kinh doanh dd dang Tong gid thanh son xuat Chenh lfch t in kho thanh pham Gia via cua thanh phim dfi cung cap
Luy k i tir diu nfim din cuii ky nay Nfim nay Nfim trade
58.782.695.025 3.313.522.225
16.344.389.039 78.440.606.289
78.440.606.289
78.440.606.289
62.463.232.249 2.378.340.962
17.654.258.224 82.495.831.435
82.495.831.435
82.495.831.435
Doanh thu hoat df ng tai chinh
Lai tien gui cd ky han Lai t i in gui khdng ky han Co tuc, loi nhuan dugc chia Cfng
4. Chi phi quan ly doanh nghifp
Chi phf cho nhan vien Chi phi nguySn lifu, vfit lif u Chi phi khau hao tai san c6 djnh Chi phf djch vy mua ngoai Chi phi khac Cfng
huf ke tir diu nfim diu cuii ky nay Nfim nay Nfim trurdx:
390.251.001 236.856.056
627.107.057
361.308.413 36.018.970
1.440.000.000 1.837327383
Luy k i tir dau nfim din cuoi ky nay Nfim nay Nfim tnrdx
2.020.627.556 177.437.670 252.383.660 355.677.272 916.074.359
3.722.200.517
1.039.460.232 113.905.882 215.670.415 382.253.540 277.199.034
2.028.489.103
Ban thuyit minh nay la mgt bd phdn hop thanh vd phai dugc doc cung vdi Bdo cdo tai chinh giua nien dd 26
CONG TY CO PHAN PHAT TRIEN DO THI Dja chi: Cl-2-3 duong DT6, khu lien hop cdng nghifp djch vy Blnh Duong, phuong Hda Phu, TP. Thu Dau Mdt,
Blnh Duong BAO CAO TAJ CHtNH G l C A NIEN DO 6 thing diu cua nam tai chinh ket thuc ngay 31 thang 12 nam 2012 Bap thuyet minh Bao cio tai chinh gifra nien df (tiip theo)
5. Thu nhap khic
Thu tiin thanh ly, nhuong bin t i i s in co dinh T i i n phat vi pham hop dong Cfng
6. Chi phf khic
G i i trj cdn lai tai sin co dinh thanh ly, nhuong ban Chi phi khau hao t i i s in co djnh khdng sur dyng Chi phi khac Cfng
7. Lai co bin tren co phieu
L o i nhuan ke toin sau thui thu nhap doanh nghifp Cac khoan dieu chinh ting, giam loi nhu£n k i toin de xac dinh loi nhuan phan b6 cho c6 ddng sd httu co phiiu p h i thdng: L o i nhufn phan bo cho cd ddng sd huu c i phiiu pho thdng C6 phieu ph i thdng dang luu harm binh quan trong nim L i i co* bin tren co phieu
Chi phi sin xuat kinh doanh theo y i u to
Chi phi nguyen lifu, vft lifu Chi phi nhan cdng Chi phi khau hao tai sin co djnh Chi phi djch vy mua ngoii Chi phi khic Cfng
Lu$ k i tu* dau nfim den cuii ky niy Nfim nay Nfim tnro*c
958.181.818 183.662.892 183.662.892 958.181.818
Ijaf ke tir diu nfim din cuoi ky niy Nfim nay Nfim tnnfo
39.548.298 30.400.000
412.029.618
35.041.282 69.948.298 447.070.900
Luy ki tir diu nfim den cuii ky niy Nfim nay Nfim trade
6.489.070.067 13.269.043.259
6.489.070.067
16.500.000
13.269.043.259
16.500.000
393 804
Lu? ki tir diu nfim din cuii ky niy Nfim nay Nfim trudc
66.328.715.189 6.292.913.781 4.189.898.722
58.867.713.827 3.047.185.941
138.726.427.460
71.439.525.773 4.774.824.595 4.221.331.671 1.808.168.473 2.513.616.759
84.757.467.271
V H . N H U N G T H O N G T I N K H A C
1. Giao djch vdi cic ben lien quan Giao djch v&i cdc thanh viSn quan ty chu choi vd cac cd nhdn cd liin quan Cic thanh vien quan ]y c h i chit v i cic c i nhan cd lien quan gim: c ic thanh vien H f i ding quan tri, Ban Ting Giam doc, K i toan truong v i c ic thanh vien mat thiet trong gia dinh c ic c i nhan nay.
Ban thuyet minh nay la mdt bd phdn hap thanh vd phai dupe doc cung vdi Bdo cdo tai chinh giua nien dd 27
CONG TY CO PHAN PHAT TRIEN DO THI Dja chi: Cl-2-3 duong DT6, khu lien hop c6ng nghifp djch vu Blnh Duong, phuong H6a Phii, TP. Thu Dau Mft,
Blnh Duong BAO CAO TAl CHfNH GlOX NIEN DO 6 thang dau cua nam tai chinh ket thuc ngiy 31 thang 12 nam 2012 Ban thuyet minh Bao cao tai chinh gifra nien df (tiep theo)
Thu nh£p cua c ic thanh vien quan ly chu chit nhu sau: Luy ke tir din nim din cadi ky niy
Nim nay Nim trmVc Tiin luong 579.570.000 272.908.200 Tiin thuong 284.825.000 Cfng 864395.000 272.908.200
Giao dich vdi cdc bin liin quan khdc C i c ben lien quan khac voi Cdng ty gom: Ben lien quan Moi quan hf
Ting Cone ty diu tu v i phit triin cong nghifp - T N H H mft thanh vien C6ng ty me Cdng ty cd phan phit trien ha ting k$ thuit Cong ty cung Tfp doan Cdng ty c i phan khoing sin Becamex Cdng ty cung T$p doan Cdng ty co phan xay dung v i giao thdng Binh Duong Cdng ty cung T$p doan Cdng ty co phin be tdng Becamex Cdng ty cung Tfp doan Cdng ty c i phin kinh doanh v i phit trien Binh Duong Cdng ty cung Tap doan Cdng ty c i phin xi mang H i Tien Kien Giang - Becamex Cdng ty cung Tfp doan Cdng ty co phin v$t lifu xay dung Becamex Cdng ty lien k i t
C i c nghifp vy phit sinh trong ky giira Cdng ty vdi c ic ben lien quan khic nhu sau: Luy k i tir d i u n i m d i n cuoi ky n i y
N i m nay N i m tnrfrc Tong Cdng ty diu tu vd phat triin cdng nghifp -TNHH mpt thanh vien Cung cap be tong Cung cap djch vy vfn chuyin xe ben, cho thue xe co gidi, san l ip m$t bang Mua quyen su dung dit
Cdng ty cSphin phat triin ha tang kp ihugt Cung cap be rang Mua the c iu duong
Cdng ty co phin xay dung vd giao thdng Binh Duong Cung cap be tdng Thu£ xay dyng, ha ting bat dfng sin
Cong ty co phin be tdng Becamex Cung cip be tdng Nhfn djch vy thud xe
Cong ty cS phin xi mang Hd Tiin Kien Giang -Becamex Mua xi ming
Cdng ty cS phin v$t lifu xdy dung Becamex Cung cip djch vy Mua vft tu x i y dyng Cung cap thanh pham
19.985.622.623
40.965.540.000
150.137.000 18.000.000
47.600.707.211 10.998,405.933
3.756.382.559
18.725.254.558 117.715.008
4.727.554.300
352.396.384 99.500.600
U78.762.000 19.881.819
36.972.786.300
3.029.054.700 1.976.684
6.519.237.100
198.762.830 498.146.780
6.450.000
Ban thuyet minh nay la mQt bd phdn hap thanh vd phai dupe doc cung vdi Bdo cdo tai chinh giua nien dd 28
CONG TY CO PHAN PHAT TRIEN © 6 THI Dja chi: Cl-2-3 duong DT6, khu lien hop cdng nghifp djch vy Blnh Duong, phuong Hoa Phu, TP. Thu Dau Mft,
Blnh Duong BAO CAO TAI CHINH GlOA NIEN DO 6 thang dau cua nam tai chinh ket thuc ngay 31 thang 12 nam 2012 Ban thuyet minh Bao cao tai chinh gifra nien df (tiip theo)
Tai ngay ket thuc ky ke toan, cdng no* vdi cac ben lien quan khac nhu sau: So cuoi ky So din nam
Ting Cdng ty diu tu vd phat triin cdng nghifp -TNHH mpt thanh vien Phai thu tien cung c ip be tdng, djch vy vfn chuyin xe ben, hoat df ng xe co gidi, san l ip myt bang 15.267.485.083 17.368.434.047 Phai thu tien tra trudc mua quyen su dyng dit - 32.724.473.000
Cdng ty ci phin v$t lieu xay dung Becamex
Phai thu tien vfn chuyen 109.757.628 55.201.121
Cdng ty ci phin phat triin ha ting kp thupt Cung cip b£ tdng 43.818.000 Cdng ty d phin xay dung vd giao thdng Blnh Duong
Phai thu tien cung cip be tdng, cho thud xe 27.536.796.711 29.935.759.500
Cdng ty ci phin be tdng Becamex Phai thu tien cung cap be" tdng, cho thuf xe 2.463.130.036 957.624.746 Cfng no-phii thu 45.420.987.458 81.041.492.414
Ting Cdng ty diu tu vd phat triin cdng nghifp -TNHH mpt thanh vien Thu hp tien dit 516.031.000 Phai tra ti in thue m$t bang 190.000.000
Cdng ty d phin xdy dung vd giao thdng Binh Duong
Phai tra tiin thue xay dyng ha ting bit dpng san 10.998.405.933
Cdng ty ci phin phat triin ha ting fcp thupt Phai tra tiin mua ve c i u duong - 18.000.000 Cdng ty d phin xi mang Hd Tiin Kien Giang -Becamex
Phai tra ti in mua x i mang 4.351.524.600 2.236.499.300
Cdng ty ci phin vpt lifu xdy dung Becamex Phai tra ti in mua gach 36.917.930 53.005.293 Cfng no* phai tra 16.092.879.463 2307.504.593
Gia hang hda va djch vy cung cap cho cac ben lien quan la gia thj truong. V i f c mua hang hda va djch vy tu cac ben lien quan duoc thyc hif n theo gia thj truong.
Cac khoan cdng no* phai thu khdng cd bao dam va s£ duoc thanh toan bang t i in . Khdng cd khoan dy phdng phai thu khd ddi nao duoc lap cho cac khoan no* phai thu tir cac ben lien quan.
Ban thuyet minh nay Id mot bd phdn hap thanh vd phai dupe doc cung vdi Bdo cdo tai chinh giira niSn dd 29
CONG TY CO PHAN PHAT TRIEN DO THI Dja chi: Cl-2-3 duong DT6, khu lien hop cdng nghifp djch vy Blnh Duong, phuong Hda Phu, TP. Thu Dau Mft,
Blnh Duong BAO CAO TAI CHtNH GltfA NIEN DO 6 thang diu ciia nam tai chinh kit thuc ngay 31 thang 12 nam 2012 Ban thuyit minh Bao cao tai chinh gifra nien fly (tiep theo)
2. Thdng tin v i bf ph$n Thong tin bp phan dugc trinh bay theo linh vyc kinh doanh va khu vyc dja ly. Bao cao bp phan chinh yeu la theo linh vyc kinh doanh dya tren ca cau t i chuc va quan ly npi bp vd hf thing Bao cao tai chinh npi bp cua Cong ty.
Linh vuv kinh doanh Cdng ty c6 cic linh vyc kinh doanh chinh sau:
Lihh vyc bin be tdng trpn sin. - Linh vyc ban nha dy i n xay dyng. LTnh vyc cung cip djch vu, hing hda: cho thud xe ben, xe co gidi, ban vft lifu xay dyng.
Thdng tin ve bp phfn theo linh vyc kinh doanh ciia Cdng ty duoc thi hifn d phy lyc 02 dinh kem. Tir trang 34 d in trang 36.
Khu vuv dfa ty Toin bp hoat df ng cua Cdng ty chu yeu d khu vyc phia Nam.
Gii tii hop ly cua tii sin v i no* phii tr i tai chinh Gii trj sj sich
T i i sin t i i chinh Tien va cic khoan tuong duong tien Ti i san ti i chinh san sang d i ban Phii thu khach hang Cac khoan phai thu khic Cfng
S i cui i kfr S6 diu nam
8.553.400.372 21.095.904.271
G i i tij hop \9 S i cui i kfr S i d iu nim
8.553.400.372 21.095.904.271
18.000.000.000 18.000.000.000 17.964.451.471 18.260.318.977 118.909205.545 132.641.916.145 118.909.205.545 132.641.916.145
263.270.040 244277.089 263270.040 244.277.089 145.725.875.957 171.982.097.505 145.690327.428 172.242.416.482
No phii t r i t i i chinh Phai t i i cho ngudi bin Phii tri ngudi lao df ng Chi phi phii tri Cic khoan phii tri khic Cfng
58.646.911.181 791.920.621
28.573.029.144 3.140.894.282
49.215.839.145 960.904.586
28.529.390.468 4.195.099.688
58^46.911.181 791.920.621
28.573.029.144 3.140.894.282
49.215.839.145 960.904.586
28.529.390.468 4.195.099.688
91.152.755.228 82.901.233.887 91.152.755.228 82.901.233.887
G i i trj hop ly cua cac tai sin tai chinh v i no* phii t r i tai chinh duoc phan anh theo g i i trj m i conj cu tai chuih cd thi duoc chuyin doi trong mpt giao djch hif n tai giira c i c ben cd day du hiiu bie v i mong muon giao djch.
Cdng ty sir dyng phuong phap v i g i i djnh d i ude tinh g i i trj hop ly: G i i trj hop ciia tien m£t, tien gui ngan hang ngin han, c ic khoan phii thu khach hang, phi i t r i cho ngudi bin v i np phii tri ngan han khic tuong duong g i i trj s i sich ciia cac khoan myc niy do nhung cdng cy niy cd ky han ngin.
Tai s in d i m b io Cdng ty khdng n i m gift tai sin dim bio nao cua don vj khic cung nhu khdng cd t i i s in dim bio nao the chip cho don vj khic vio ngiy 31 thing 12 nam 2011 v i ngiy 30 thing 6 nam 2012.
Ban thuyit minh nay la mgt bd phan hop thanh va phai dupe dgc cung vdi Bdo cdo tai chinh giua nien dg 30
CONG TY CO PHAN PHAT TRIEN DO THI Dja cM: Cl-2-3 duong D T 6 , khu lien hop cdng nghifp djch vu Blnh Duong, phuong Hda Phu, T P . Thu Diu Mfit,
Blnh Duong B A O C A O T A I C H I N H G I C A N I E N DQ 6 thang diu ciia nam tai chinh kit thuc ngay 31 thang 12 nam 2 0 1 2 Ban thuyet minh Bao cio tai chfnh gifra nien df (tiep theo)
Rui ro tin dung Rui ro tin dyng l i nii ro m i mft bfn tham gia trong hop dong khdng cd kh i ning thyc hifn duoc nghia vy ciia minh din den t in that v i t i i chinh cho Cdng ty.
Cdng ty cd c ic ni i ro tin dyng tii c ic hoat df ng kinh doanh (chu yeu doi vdi c ic khoan phai thu khach hang) va hoat dpng t i i chinh (tien gui ngin hang).
Phai thu khach hang Cdng ty giam thieu ni i ro tin dung bang each chi giao djch vdi cic don v i cd kh i ning t i i chinh tot. Doi vdi hoat dpng kinh doanh bit df ng s in yeu c iu khach hang phai thanh toin day du v i dung tien df mdi ban giao nhi cho khach hang. D i i vdi doanh thu v|t lifu xfiy dyng, doanh thu bd tdng trfn sin v i be" tdng djch vu, nhan vien ke toan cdng ng thuong xuyen theo d5i ngr phai thu de ddn die thu hoi. Tren co sd niy v i khoan phii thu cua Cdng ty lien quan din nhieu khach hing khic nhau nen nii ro tin dung khdng t|p trung v i o mpt khach hing nhat djnh.
Tien gui ngfin hang Phan Ion tien gui ngan hang cua Cong ty dupe girt tai c ic ngin hang Ion, cd uy tin d Vif t Nam. Cdng ty nh$n thay muc df tfp trung rui ro tin dung d i i voi tien gui ngin hing l i thap.
Rui ro thanh khoan Rui ro thanh khoan l i rui ro Cdng ty g$p khd khan khi thyc hifn nghia vy t i i chinh do thieu tiin.
Ban Tong Giam doc chju trich nhifm cao nhat trong quan ty nit ro thanh khoan. Rui ro thanh khoan cua Cdng ty chu yeu phit sinh tir vifc c ic t i i sin t i i chinh v i no* phi i t r i t i i chinh cd cac thoi diem dio han lfch nhau.
Cdng ty quan ty rui ro thanh khoan thdng qua vifc duy tri mft duy tri mft luong t i in v i cac khoan tuong duong t i in phu hop v i c i c khoan vay d muc ma Ban T i n g Giam doc cho l i du de dip ung nhu cau hoat dpng ciia Cdng ty nhfim giim thieu anh hudng cua nhung bien df ng v i luong tien.
Thcri han thanh toan cua c ic khoan ng phai t r i tai chinh dya tren c i c khoan thanh toan dy kien
Si cuii ky Phi i tri cho ngudi bin Phi i t r i ngudi lao dpng Chi phi phii t r i Cac khoan phai t r i khac Cfng
Si diu nim Phii tri cho ngudi ban Phii t r i ngudi lao dpng Chi phi phii t r i C i c khoan phi i t r i khic Cfng
Tir 01 nim trd* xuong
Tren 01 nim din 05 nfim Tr£n 05 nfim Cfng
58.646.911.181 791.920.621
28.573.029.144 3.114.538.082 26.356.200
- 58.646.911.181 791.920.621
- 28.573.029.144 - 3.140.894.282
91.126399.028 26.356.200 - 91.152.755.228
49.215.839.145 960.904.586
28.529.390.468 4.168.743.488 26.356.200
- 49.215.839.145 960.904.586
- 28.529.390.468 - 4.195.099.688
82.874.877.687 26356.200 - 82.901.233.887
Cdng ty cho ring muc df tfp trung nii ro doi vdi vifc t r i no* l i thap. Cdng ty cd k h i nang thanh toan cic khoan ng din han tir ddng tien tir hoat df ng kinh doanh v i tien thu tir c ic tai sin tai chinh dio han.
Ban thuyet minh nay la mQt bd phdn hop thanh vd phai duox: doc cung vdi Bdo cdo tdi chinh giua nien dd 31
CONG TY CO PHAN PHAT T R I E N D O T H I Dia chi: Cl-2-3 duong DT6, khu lien hop cong nghifp djch vu Blnh Duong, phuong H6a Phii, TP. Thu Dau Mft,
Binh Duong BAO CAO TAI CHINH GIUA NIEN DO 6 thang diu ciia nam tai chinh kk thuc ngay 31 thang 12 nam 2012 Ban thuyet minh Bao cao tai chinh giira nien df (tiep theo)
7. Rui ro thj truong Rui ro thj truong la nii ro ma gia trj hop ly hoac cac luong tien trong tuong lai ciia cong cy tai chinh se bien dpng theo nhung thay doi ciia gia thj truong. Rui ro thi truong bao gom 3 loai: nii ro ngoai tf tf, nii ro lai suat va nii ro ve gia khac.
Rui ro ngoai tf Rui ro ngoai tf la nii ro ma gia trj hop ly hoac cac luong tien trong tuong lai ciia cdng cu tai chinh se bien dpng theo nhung thay doi ciia ty gia hoi doai.
Cdng ty khdng cd nii ro ngoai te do vifc mua va ban hang hda, dich vy duox thyc hifn bang don vj tien tf ke toan la VND.
Rui ro lai suat Rui ro lai suat la nii ro ma gia trj hop ly hoac cac luong tien trong tuong lai ciia cdng cy tai chinh se bien dpng theo nhirng thay doi ciia lai suat thj truong.
Rui ro lai suat ciia Cdng ty chii yeu lien quan den tien, cac khoan tien gui ngan han va cac khoan vay.
Cdng ty quan ly nii ro lai suit bang each phan tich tinh hinh thi truong de cd dupe cac lai suat cd loi nhat va van nam trong gidi han quan ly nii ro ciia minh.
Cdng ty khdng thyc hifn phan tich dp nhay doi vdi lai suat vi nii ro do thay doi lai suit tai ngay lap bao cao la khdng dang ke.
Rui ro ve gid khdc Rui ro ve gia khac la nii ro ma gia tri hpp ly hoac cac luong tien trong tuong lai ciia cdng cu tai chinh se bien dpng theo nhirng thay doi ciia gia thi truong ngoai thay doi ciia lai suat va ty gia hoi doai. Van de nay khdng anh hudng den Bao cao tai chinh ciia Cdng ty.
Ban thuyet minh nay la mQt bQ pfidn hop thanh va phai dupe dQC cung v&i Bdo cdo tai chinh giua nien do 32
C O N G T Y CO PHAN PHAT T R I E N D O THI Dja chi: Cl-2-3 duong DT6, khu lien hop cdng nghifp djch vy Binh Duong, phuong H6a Phu, TP. Thu Diu Mpt, Blnh Duong BAO CAO TAl CHtNH GlOA NIEN DO 6 thang dau cua nam tai chinh ket thuc ngay 31 thang 12 nam 2012 Phu luc 01: Bang doi chieu bien dpng cua von chu sd hfru
Don vj tinh: VND
Von dau tu cua chu sd hfru
Quy dau tu phat trien
Quy dy phdng tai chinh
Loi nhuan sau thui chua phan phoi Cdng
S6 du diu nam trudc Loi nhuSn trong nam Trich ISp cac qu£ trong nam Chia co tuc nam trudc Chia co tuc nam nay
165.000.000.000 3.617.632.756
355.475.020
3.617.632.756
355.475.020
18.841.451.157 37.122.372.982 (1.599.637.589)
(16.500.000.000)
191.076.716.669 37.122.372.982 (888.687.549)
(16.500.000.000)
So du cuoi nam trudc 165.000.000.000 3.973.107.776 3.973.107.776 37.864.186.550 210.810.402.102
So du diu nam nay Loi nhuSn trong nam Trich l£p cac quy Chia c6 tuc nam trudc
165.000.000.000 3.973.107.776
1.856.118.649
3.973.107.776
1.856.118.649
37.864.186.550 6.489.070.067
(6.139.579.677) (31.350.000.000)
210.810.402.102 6.489.070.067
(2.427.342.379) (31.350.000.000)
So du cuoi ky nay 165.000.000.000 5.829.226.425 5.829.226.425 6.863.676.940 183.522.129.790
ngay 30 thang 7 nam 2012
Nj,uyen Xuan Hanh Ngudi lap bieu
Nguyen Van Phuc Ke toan truong
Nguyen Minh Dong Tong Giam doc
3 3
CONG TY CO' PHAN PHAT TRX?N DO THJ Dja chi: Cl-2-3 duong DT6, khu lien hop C N DV Blnh Duong, phuong Hda Phii, TP. Thu Dau Mdt, Blnh Duong B A O CAO T A l CHfNH GlCTA Nl£N DO 6 thang dau cua nam tai chinh ket thuc ngay 31 thang 12 nam 2012 Phu luc 02: Thong tin ve bp phan theo linh vyc kinh doanh
Don vj tinh: VND
Thdng tin \k kk qua kinh doanh, tai san c6 djnh va cac tai san dai han khac va gia trj cac khoan chi phi Ion khdng bang tien ciia bd ph(tn theo linh vyc kinh doanh ciia Cdng ty nhu sau:
Linh vyc ban be Linh vyc ban nha Linh vyc cung cap tong tron sin dy an hang hda, djch vu Cic khoan loai trir Cpng
Kyniy Doanh thu thuan vh ban hang va cung cap djch vy ra ten ngoai 89.207.468.602 17.021.553 463.273.308 - 89.687.763.463 Doanh thu thuan ve ban hang va cung ckp djch vy gitta cac bd ph(in - - - -
Tong doanh thu thuan vi bdn hang vd cung cdp djch vu 89.207.468.602 17.021.SS3 463.273.308 89.687.763.463
Ket qua kinh doanh theo bd ph$n 7.061.916.810 (159.600.915) (168.030.258) -_ 6.734.285.637 Cac chi phi khdng phan bd theo bO ph$n Loi nhufln tir hoat d$ng kinh doanh 6.734.285.637 Doanh thu hoat d0ng tai chinh 627.107.057 Chi phi tai chinh Thu rh$p khac 183.662.892 Chi phi khac (69.948.298) Chi phi thue1 thu nh§p doanh nghi?p hi?n hanh (986.037.221) Chi phi thue1 thu nh§p doanh nghiep hoan lai
Loi nhugn sau thui thu nhap doanh nghifp 6.489.070.067
Tdng chi phi dd phdt sinh di mua tai sdn co djnh vd cdc tdi sdn ddi han khdc . 8.433.617.328
Td~ng chi phi khhu hao vd phdn bb chi phi trd trudc ddi han 3.855.S25.951 11.486.100 70.503.011 291.931.958
Tbng gid trj cdc khodn chi phi l&n khdng bang tiin (trir chi phi khau hao vd phdn bo chi phi trd trudc ddi han)
8.433.617.328
4.229.447.020
34
5 = •< /<*.
CONG TY CO" PHAN PHAT TRIEN DO THJ Dja chi: Cl-2-3 duong DT6, khu lien hop C N DV Blnh Duong, phuong Hda Phii, TP. Thu Diu Mdt, Blnh Duong B A O C A O T A I C H I N H G I C A N I E N D O 6 thang diu ciia nam tai chinh ket thuc ngay 31 thing 12 nam 2012 Phu luc 02: Thong tin ve bd phan theo linh vyc kinh doanh (ti6p theo)
Don vj tinh: VND
Thdng tin ve ket qua kinh doanh, tai san co djnh va cac tai san dai han khac va gia trj cac khoan chi phi Ion khdng bang tifin ciia bp ph§n theo linh vyc kinh doanh cua Cdng ty nhu sau:
Linh vyc ban be LTnh vyc bin nha LTnh vyc cung cap tdng tron sin dy an hang h6a, djch vy Cac khoan loai trir Cdng
trudc Doanh thu thuan ve ban hang va cung cap djch vy ra ben ngoai Doanh thu thuan ve ban hang va cung cip djch vy gi&a cac bd ph$n Tdng doanh thu thuan vi bdn hdng vd cung cdp djch vu
Kk qua kinh doanh theo bO ph§n Cac chi phi khdng phan bd theo bp ph§n Lpi nhu$n tu hoat dpng kinh doanh Doanh thu hoat dpng tai chinh Chi phi tai chinh Thu nh$p khac Chi phi khac Chi phf thu^ thu nh§p doanh nghiep hipn hinh Chi phi thu^ thu nhip doanh nghiep hoan lai Loi nhugn sau thui thu nhap doanh nghifp
Tdng chi phi dd phdt sinh di mua tdi sdn cd djnh vd cdc tdi sdn ddi han khdc
Tdng chi phi khau hao vdphdn bd chi phi trd trudc ddi han
Tdng gid trj cdc khoan chi phi l&n khdng bang tiin (trir chi phi khdu hao vdphdn bd chi phi trd trudc ddi han)
Nguyen Xuin Hanh Ngudi lap bieu
94.892.221.734
94.892.221.734
10.567.056.417
160.116.091
3.976.000.065
Nguyen Van Phuc Ke toin truong
10.061.319.518
10.061.319.518
1.138.493.381
11.145.000 18.516.191 215.670.415
104.953.541.252
104.953.541.252
11.705.549.798
11.705 1.837 (368
5.921 (5.410
(416
.549.798 327.383 .022.791) 425.818 314.900) 922.049)
13.269.043.259
160.116.091
4.221.331.671
inh Ddng ng Giim doc
35
CONG TY CO PHAN PHAT TRIEN OO THJ Dja chi: Cl-2-3 duong DT6, khu lien hop C N D V Blnh Duong, phuong H6a Phu, TP. Thu Dau Mdt, Blnh Duong B A O C A O TAI C H I N H G I 0 A N I E N DO 6 thang diu ciia nam tai chinh ket thuc ngay 31 thang 12 nam 2012 Phu luc 02: Thdng tin ve bo phan theo ITnh vyc kinh doanh (tiep theo)
Tai san va no phai tra cua bd ph£n theo linh vyc kinh doanh cua Cdng ty nhu sau: Don vj tinh: V N D
N o phai tra khong phan bd theo bd ph$n Tdng na phai tr&
Nguyen Xuan Hanh Ngudi lap bieu
Nguyen VSn Phuc Ke toan trudng
Linh vyc bin be tdng tron sin LTnh vuc bin nha dirin
LTnh vyc cung cap hing hda, djch vu Cic khoin loai trir
So cu6i ky Tai san tryc tiep ciia bd ph£n 114.244.923.839 252.564.260.879 68.790.255 Tai san phan bd cho bd ph§n - - - -Cac tai san khdng phan bd theo bd ph§n Tong tai san
N o phai tra true tiep ciia bd ph£n 44.858.367.331 167.796.310.041 N o phai tra ph&n bd cho bd ph$n - - - -N g phai tra khdng phan bd theo be) ph$n Tdng n&phai tra
So dau nSm Tai san tryc t i ip ciia bd ph§n 137.152.708.696 234.608.859.084 88.370.167 Tai san phan bd cho bQ ph$n - - - -Cac tai san khdng phan bd theo bd ph£n Tdng tdi son
N o phai tra tryc tiep ciia bo ph£n 38.042.158.177 147.738.243.937 N g phai tra phan bd cho bd ph£n - - - -
366.877.974.973
32.024.805.257
398.902.780.230
212.654.677.372
2.725.973.068
215.380.650.440
371.849.937.947
26.430.900.977 398.280.838.924
185.780.402.114
1.690.034.708 187.470.436.822
gay 30 thing 7 nam 2012
36