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BAO CAO TAI CHINH HOP NHATCHO NAM TAI CHINH KET THUC NGAY 31 THANG 12 NAM 2014
TONG CONG TY XAY DlTNG
CONG TRINH GIAO THONG 6
- CONG TY CO PHAN
TONG CONG TY XAY Dl/NG CONG TRINH GIAO THONG 6 - CONG TY CO PHAN
MUC LUC
Trang
1. Muc luc 1
2. Bao cao ciia Ban Tong Giam doc 2-6
3. Bao cao Idem toan doc lap 7-8
4. Bang can dfiikl toan hop nhat tai ngay 31 thang 12 nam 2014 9-12
5. Bao cao kct qua hoat dong kinh doanh hop nh3t nam 2014 13
6. Bao cao lira chuyln tien te hop nhit nam 2014 14 - 15
7. Ban thuyet ininh Bao cao tai chinh hap nhat nam 2014 16 - 37
****** AAA*AA*AA* * * * * ******
TONG CONG TY XAY DlfNG CONG TRINH GIAO THONG 6 - CONG TY CO PHAN
BAO CAO CUA BAN TONG GIAM DOC
Ban Tong Giam ctoc Tong Cong ty Xay dung Cong trinh Giao thong 6 - Cong ty Co phan trinh bay baocao cua minh ciing vcri Bao cao tai chi'nh hop nhat cho nam tai chinh ket thuc ngay 31 thang 12 nam
2014 bao gom Bao cao tai chinh cua Tong Cong ty Xay dung Cong trinh Giao thong 6 - Cong ty C6phan (Cong ty me) va cac Cong ty con da dime kiem toan.
Khai quat ve T6ng Cong tv
Tong Cong ty Xay dung Cong trinh Giao thong 6 - Cong ty C6 phan (sau day goi tat la "Tong Cong ty") lacong ty co phan duoc chuyen doi tu doanh nghiep nlia nuoc theo Quyet dinh so 1759/QD-BGTVT ngay25/6/2010 cua Bo trucmg Bo Giao thSng van tai. Cong ty duoc so KS Iiojch va Dau tu Thanli ph6 H6 ChiMinh cap Giiy chiing nhan dang ky Cong ty c6 phln s6 0300487137 Ian dau ngay 18 thang 06 nam 2014 vathay d5i lln thir 3 ngay 01 thang 12 nam 2014.
Von aieu le: 492.000.000.000 VND.
Tru so1 boat dong
Dja chi :Dien thoai : IFax : I
E-mail : i
Ma s6 thug : i
127 Dhih Tien Hoang, Phuong 3, Quan Binh Thanh, Thanh ph6 H6 Chi Minh, Viet Nam
083510 1S6308 3510 [email protected]
0300487 13 7
Cac (Jon vi trirc thuoc:
Ten cton viBan Quan ly Dieu hanh Dir an Xay dung Duong Caot6c Clu Gie - Nhili Binh Goi thiu s6 5Chi nhanh T6ng Cong ty Xay dung Cong trinh Giaothong 6 - Cong ty Co phan tai Da Nlng
Cong ty Xay dinig Cong trinh so 2
Cong ty Thi C6ng Ca gidi 6
Xi nghiep Xay dimg Cong trinh S6 1 - T6ng Cong tyXay dtmg C6ng trinh Giao thong 6 - Cong ty Co phSnXi nghiep Thi cong Co gioi 630 - Tflng Cong ty Xaydung Cong trinli Giao thong 6 - Cong ty Co phan
Ban quan ly DiSu hanh Dir an G6i thSu S6 IB
Ban quan ly Dieu hanh Dir an Goi thau So 2
BjachiS6 48 dirdng 24/8, t8 20, Phirong Le HongPhong, Thanh ph6 Phil Ly, Tinh Ha NamS6 60 Duy Tan, Phuang Hoa Thuan Dong, QuanHai CMu, Thanh ph6 Da Nang
S6 127 Dinh Tien Hoang, Phirang 3, Quan BinliThanh, Thanh ph6 Ho Chi Minh
S6 127 Dinh Tien Hoang, Phuong 3, Quan BinhThanh, Thanh ph6 H6 Chi Minh
T6 19, Phuftng Hoa Tho Tay, Quan Cam Le,Thanh ph6 Da NlngT6 19, Phuang H6a Tlio Tay, Quan Cam Le,Thanh ph6 Da NlngS6 127 Dinh Tien Hoang, Phuang 3, Quan BinhThanh, Thanh ph6 H6 Chi MinhS6 127 Dinli Tien Hoang, Phuong 3, Quan BinhThanh, Thanh phi H6 Chi Minh
Hoat (long kinh doanh cua Tong Cong ty theo Giay chu'ng nhan dang ky doanh nghiep la:
XSy dirng cong trinh ducng sat va duang bo;San xuat vat lieu xay dung tir dat s6t;
San xuat xi mang, voi, thach cao (khong san xuat tai try sa doanh nghiep);
San xuat sat, thep, gang (khong san xuat tai tru scr doanh nghiep);Due sat, thep (khong san xuat tai tru sa doanh nghiep);San xuat cac cau kien kitn loai (khong san xuat tai tru so" doanh nghiep);
Gia cong co1 khi, xu ly va trang phu kim loai (kliSng san xuat tai tru sa doanh nghiep);Sila chQa cac san pham kim loai due san (khong san xuat tai tru sa doanh nghiep);Siia chOa may moc, thiet bj (khong gia cong co khi, tai die phe thai, xi ma dien tai try so);
TONG CONG TY XAY DlTNG CONG TRINH GIAO THONG 6 - CONG TY CO PHAN
Xay dung nha cac loai;Xay dung cong trinh cong ich;Xay dung cong trinh ky thuat dan dung khac;
- Khai thac da, cat, soi, dat set (khong san xuat tai tru so1 doanh nghiep);
San xuat do g5 xay dung (khong san xuat tai tru sa doaiih nghiep);San xuat be tong va cac san pham tu1 xi mang va thach cao (khong san xuat tai tru sa doanh nghiep);
Due kim loai mau (khong san xuat tai tru scr doanh nghiep);San xuat tliung, be" chua va dung cu chua dung bang kim loai (khong san xuiit tai tru so doanh
nghiep);San xuat may khai thac mo va xay dirng (khong san xuat tai tru sa doanh nghiep);D6ng tau va cau kien noi (khong san xuat tai tru so doanh nghiep);Sua chu'a va bao duong phuong tien van tai (tru 6 to, mo to, xe may va xe co dong ca khac) (khong
gia cong ca kjii, tai die phe thai, xi ma dien tai tru so);Lap dat he th6ng xay dung khac;
Hoan thien cong trinh xay dung;Hoat dong xay dung chuyen dung khac;Ban buon may moc, tliiet bi va phu tiing may khac;Ban buon kim loai va quang kim loai;Van tai hanh khach dirong bo trong noi thanh, ngoai thanh (tru van tai bang xe buyt);Van tai hang hoa bang duong bo;Van tai hang hoa veil bien va vien dirang;
Van tai hang hoa duong thuy noi dia;- Pha do;
Chuan bi mat bang;- Lip dat he thSng dien;
Lap dat he thong cap, thoat nuac, 16 suai va dieu hoa khong kin;Bao duong, sua chua 6 to va xe co dong ca khac (khong gia cong co1 khi, tai che phe thai, xi ma
dien tai try so);Dai ly, moi giai, dau gia;Ban buon vat lieu, thiet bi lap dat khac trong xay dung;Ban 16 do ngu kim, son, kinh va thiet bj lap dat khac trong xay dung trong cac cua hang chuyendoanh;Van tai hanh khach duang bo kliac;Kho bai va liru giu1 hang hoa;Kinh doanh bat dong san, quyen sir dung dat thuijc chii so htru, chii sir dung hoac di thue;Tu van, m6i giai, dau gia bat dong san, dau gia quyen sil dung dat;
D|ch vu luu trii ngan ngay (khong san xuat tai tru sa doanh nghiep);- Hoat dong kiln true va tu- van ky tliuat co lien quan. Chi tiet; Thiet ke xay dung cong trinh giao
thong (cau, duang bo); thiet ke xay dung cong trinh ha tang ky tliuat do thj; giam sat tin cong xaydung cong trinh giao thong (cau. duong bo); kliao sat dia hinh xay dung cong trinh;
Kiem tra va phan tfch ky thuat; ^Hoat dong thiet ke chuyen dung; JCho thue may raoc, thiet bi va do dung hu'u ich khac; ,c
- Hoat dong cua cac dai ly tu vkn, giai thieu va moi giai lao dong, viec lam; n
Giao due nghe nghiep (tru giao due trung cap chuyen nghiep);Clio thue xe co dong ca; -j
Cung irng lao dong tam thai; cung ling va quan ly nguon lao dong (tru1 cung ling va quan ly nguon *=
lao dong di lam viec a nuac ngoai).
TONG CONG TY XAY DLrNG CONG TFUNH GIAO THONG 6 - CONG TY CO PHAN
BAO CAO CUA BAN T6NG GIAM D6C (tigp theo)
Cac Cong ty con
Ten cong ty Din chiLTnh vuc kinhdoanh
Ty Ie vongop
Cong ty C6 phan Xay dvmgC6ng tr'mh giao thong 68Cong ty C3 phan Bao tri va
Xay dung Duong bo 71Cong ty Co phan Bau to -
Xay dirng Cong trlnh 676Cong ty C6 phan Xay dungDuong b? 678Cong ty C6 phan Bao tri va
Xay dung Giao thong 714Cong ty C6 phan Xay dung vaBao tri Cong trlnh Giao thong719Cong ty Sua chu'a - Xay dung
Cong trlnh Co khi 721
126/2Q Dang Van Bi, Q.Tliii Diic,TP.HCMKm 1701, QL l,xi Ham Thing,H.Ham Thuan Bac, Binli Thuan
Khu pho 4, thi tran Cho'n Thanh,
P.DSng Hoa, Binh Duong
28 Yersin, pjiirong 10, TP.DaLat,
tinh Lam D6ng218 QL 1A, phircmg 2, TP.Tan An,
tinh Long AnQL 1 A, S6 479 Duong 23/8, Khom3, phircmg 8, TP.Bac Lieu, tinh Bac
Lieu71 Tran Phu, phuang Cai Khe,
Quan Ninh Kieu, TP.CSn Tha
Xay dung Cong trinhGiao thongXay dung Cong trinhG iao thongXay dung Cong trinhGiao thongXay dung Cong trinhGiao thongXay dung Cong trinhGiao thong
Xay dung Cong trinhGiao thong
Xay dirng Cong trinhGiao thong
Cac Cong ty lien kit, lien doanh
Ten cong ty Bja chiLInh virc kinhdo a iili
60,43%
84,58%
93,75%
86,14%
79,34%
82,39%
100,00%
Ty le von
Cong ty Co phan Cong trinhGiao thong 61Cong ty C6 phan Xay dungCong trinh Giao thong 710Cong ty Co phan Khai thacda va Xay dung Cong trinh621Cong ty Co phan Xay dimgCong trinh giao thong 675
Cong ty C6 phan Co kill vaXay dung Cong trinh 623
309/1A Nguyln Van Troi, P1,Q.Tan Binh, TP.HCM127 Dinh Tien Hoang, P.3,
Q.Binh Thanh, TP.HCM
T6 5,.Sp Tan Lap, xa Dong Hoa,
huyen DT An, tinh Binh Duong
86 Cach Mang Thing 8, P.AnThai, Q.Binh Thuy, TP.C n ThcrLau 3 Toa nha 127 Dinh TienHoang, P.3, Q.Binh Thanh,
TP.HCM
Xay dung Cong trinhGiao thongXay dung Cong trinhGiao thong
Xay dung Cong trinhGiao thong
Xay dung Cong trinhGiao thong
Xay dung Cong trinhGiao thong
45,20%
28,11%
30,07%
41,57%
48,59%
Tinh hinh tai chinli va hoat dong klnh doanhTinh hinh tai chinh tai thai diem ngay 31 thing 12 nam 2014, ket qua hoat dong kinh doanh hop nhat valiru chuyen tien te hop nhat cho nam tai chinh ket thuc ciing ngay cua Jong Cong ty divoc trinh baytrong Bao cao tai chinh hop nhat dinh kem bao cao nay (tu1 trang 09 den trang 37).
Su1 kien phat sinh sau ngav ket thiic nam tai chinli
Ban Tong Giam doc Tong Cong ty khang dinh kh6ng co su kien nao phat sinh sau ngay 31 thang 12nam 2014 cho den thai diem lap bao cao nay ma chua duoc xem xet dieu chinh so lieu hoac cong b6trong Bao cao tai chinh hop nhat.
TONG CONG TY XAY Dl/NG CONG TRINH GIAO THONG 6 - CONG TY CO PHAN
BAO CAO CUA BAN TdNG GIAM DOC (tiep theo)
Hoi dong Quan tri va Ban flieu hanh. quan lvHoi d6ng quan tri va Ban Tong Giam doc cua Tong Cong ty trong nam va cho din thoi diim lap bao
cao nay bao gom:
Hoi dong quan tri
Ho va ten
6ng Nguyln Van Thanh6ng Bui Phi HungOng Tran Thanh DungOng Tran Quang VietOng Vu Dire Hoa
Ban TSng Giam doc
Ho va ten
Chuc vu
Ong Bui Phi HungOng Vo Phi AnhOng Quan Trpng TuanOng Nguyen PhiOng E>6 Hmi DaiOng Nguyen Ngpc Lam
Chu tichThanh vien
Thanh vien
Thanh vien
Thanh vien
Chuc vu
Tong Giam docPho Tong Giam d6c
Pho Tong Giam d6cPho T6ng Giam d6cPho Tong Giam d6cPho Tong Giam d6c
Kilm toan vienCong ty TNHH Kilm toan va Tir van A&C da Idem toan Bao cao tai clii'nh hop cho nam tai clu'iih ketthiic ngay 31 thing 12 nam 2014, A&C bay td nguyen vong tiSp tuc duoc clii djnh la kilm toan viendoc lap cua Cong ty.
Trach nhiem cua Ban Tong Giain doc
Ban Tong Giam doc chiu trach nhiem lap Bao cao tai chinh hop nhat phan auh trung thyc va hop ly tinhhinh tai chinh, ket qua hoat dong kinh doanh va lira chuyen tien te cua Tong Cong ty. Trong viec lapBao cao tai chinh hop nhat nay, Ban Tong Giam doc phai:@ Chon lira cac chinh sach ke toan thich hop va ap dung cac chinh sach nay mpt each nhit quan;
@ Thyc hien cac xet doan va cac uwc tinh mot each than trong;
@ Neu ro cac chuan muc ke toan ap dung cho Tong Cong ty co du'gc tuan thu hay khong va tat ca
nhung sai lech trgng yeu so voi nhung chuan muc nay da duo'C trinh bay va giai thich trong Bao cao
tai chinh hop nhat;@ Lap Bao cao tai chinh hop nhat tren co so hoat dpng lien tuc trir tiirong hpp khong till gia dinh ring
T6ng Cong ty se tiep tuc hoat dong lien tuc.@ Thiet lap va thuc hien he thong kiem soat noi bo mot each hu'u hieu de dam bao viec lap va trlnh
bay Bao cao tai chinh hop nhat khong co sai sot trong yeu do gian Ian hoac nham lin.
Ban Tong Giam doc dam bao rang, Tong Cong ty da tuan thu cac yeu cau neu tren khi lap Bao cao taichinh hop nhat; cac so ke toan thich hop ducrc luu giu1 day du de phan anh tai bkt ky thai diem nao, vdimuc do chinh xac hop ly tinh hinh tai chinh cua Tong Cong ty va Bao cao tai chinh hop nhat du'gc lap
tuan thu cac chuan mm ke toan va Che do Ke toan Doanh nghiep Viet Nam dugc ban hanh theo Quyetdjnh s6 15/2006/QD-BTC ngay 20 thang 3 nam 2006 cua Bp tru'emg Bo Tai chinh cQng nhu cac thongtir huoiig dan thyc hi?n chuan myc va che do ke toan cua Bo Tai chinh.
Ban Tong Giam doc Cong ty cung chiu trach nhiem bao ve ail toan tai san cua Tong Cong ty va do do
da thyc hien cac bien phap thich hgp de ngSn chan va phat hien cac hanh vi gian Ian va cac vi phamthan
TONG CONG TY XAY Dl/NG CONG TRINH GIAO THONG 6 - CONG TY CO PHAN
Phe duyet Bao cap tai cln'nliBan T6ng Giam d6c phe duyet Bao cao tai chinh hgp nhat di'nh kem. Bao cao tai chinh hap nhat daphan anh trung thyc va hop ly tinh hinh tai chinh cua Tong Cong ty Xay du-ng Cong trlnh Giao thong 6- Cong ty C6 phin tai thai diem ngay 31 thing 12 nam 2014, cung nhu ket qua hoat d$ng kinh doanhya cac luong liru chuyen tien te cho nam tai chinh ket thuc cung ngay, phu hop voi cac chuan muc ketoan va Ch6 Sq Kg toan Doanh nghiep Viet Nam duoc ban hanh theo Quylt djnh so 15/2006/QD-BTCngay 20 thang 3 nam 2006 ciia Bo truong Bo Tai chinh cung nhtr cac thong tu1 liuoiig din thyc hienchuan muc va che d$ ke toan ciia Bo Tai chinh.
Tliay mat Ban Tong Giam doc,
Ngay20thang5nam2015
%N
2
BAKER TILLYA&C vCONG TY TNHH K1EM TOAN VA TU VAN A&C jk
A&C AUDITING AND CONSULTING CO., LTD. V
S6: 294/2015/BCTC-KTTV
Headquarters : 2 Truong Sod St., W. 2, Tan Binh Dist., Ho Chi Minh CityTel: (84.8) 3 5472972 - Fax: (84.8) 3 5472970
Braach in Ha Noi : 40 Giang Vo St., Dong Da Dist., Ha Noi CityBranch in Nba Trang: 18 Tran Khanh Du St., Nha Trang CityBranch in Can Tho : 162C/4 Trail Ngoc Que St., Can Tho City
www.a-c.com.vn
BAO CAO KIEM TOAN DOC LAP
Kinh gui: CAC CO BONG, HOI DONG QUAN TRI VA BAN TONG GIAM BOCTONG CONG TY XAY DUlMG CONG TRINH GIAO THONG 6 - CONG TY CO PHAN
Chung toi da kiSm toan Bao cao tai chiiili hap nhat kern theo cua Tong Cong ty Xay dyng Cong trinhGiao thong 6 - Cong ty Co phan (sau day goi tSt la T6ng Cong ty), duoc lap ngay 20 thang 5 nam 2015,tir trang 09 dSn trang 37, bao g6m Bang can doi ke toan hop nhat tai ngay 31 thang 12 nam 2014, Baocao kk qua hoat dong kinh doanh hop nhat, Bao cao luu chuyen tien te hop nhat cho nam tai chinh kStthuc ciing ngay va Ban thuyit minh Bao cao tai chinh hap nhat.
Tiach nhiem cua Ban Tflng Giam idcBan T6ng Giam doc Tong C6ng ty chin trach nhiem ve viec lap va trinh bay trung thuc va hop ly Baocao tai chinh hop nhat ciia T6ng Cong ty theo cac chuan muc ke toan, Che do Ke toan Doanh nghiep Viet
Nam va cac quy dinh phap ly co lien quan den viec lap va trinh bay Bao cao tai chinh va chiu trach nhiemve kiem soat noi bo ma Ban Tong Giam doc xac dinh la can thiet de dam bao cho viec lap va trinh bayBao cao tai chinh hop nhat kliong co sai sot trong yeu do gian Ian hoac nham Ian.
Trach nhiem cua Kiem toan vien
Trach nhiem cua chung toi la dua ra y kien ve Bao cao tai chinh hop nhat dua tren ket qua cua cuoc kiem
toan. Chung toi da tien hanh kiem toan theo cac chuan muc kiem toan Viet Nam. Cac chuan imrc nay yeu
cau chung toi tuan thu chuan muc va cac quy dinh ve dao due nghe nghiep, lap k6 hoach va thuc hien
cuqc kiem toan de dat duoc su dam bao hop ly ve viec lieu Bao cao tai chinh hap nhat ciia Tong Cong tyco con sai sot trong yeu hay khong.
Cong viec kiem toan bao gom thuc hien cac thu tuc nham thu thap cac bang chung ki6m toan vS cac so
lieu va thuyet minh tren Bao cao tai chinh hop nhat. Cac thu tuc kiem toan du-gc lira chon dira tren xet
doan cua kiem toan vien, bao gom danh gia riii ro co sai sot trong yeu trong Bao cao tai chinh hap nhat
do gian Ian hoac nham Ian. Khi thuc hien danh gia cac rui ro nay, kiem toan vien da xem xet ki&n soat
noi bo cua Tong Cong ty lien quan den viec lap va trinh bay Bao cao tai chinh hap nhat trung thyc, hoply nham thiet ke cac thii tiic kiem toan phu hop voi tinh hinh thuc te, tuy nhien khong nham muc dich duara y kien ve hieu qua cua kiem soat noi bo cua Tong Cong ty. Cong viec kiem toan cung bao g6m danhgia tinh thich hap cua cac chinh sach ke toan duoc ap dung va tinh hop ly cua cac uoc tinh kl toan cua
Ban Tong Giam doc cung nhu danh gia viec trinh bay tong the Bao cao tai chinh hop nhat.
Chung toi tin tuong rang cac bang clu'rng kiem toan ma chung toi da thu thap duo"C la day du va thi'ch hoplam ca sd cho y kien kiem toan ngoai trir cua chung toi.
^BAKER TILLYINTERNATIONAL
BAO CAO KIEM TOAN (tigp tlieo)
Co' so' cua y kiln kiem loan ngoai tr if
Bao cao tai chinh cho nam tai chinh ket thuc ngay 31 thing 12 nam 2014 ciia cac cong ty con da duockiem toan bai Cong ty kiem toan khac. Tuy nhien do sy khac biet ve ky k6 toan nen de phuc vu cho mucdich hop nhat, bao cao ket qua kinh doanli cho giai doan tu1 ngay 18 thang 6 nam 2014 den ngay 31 thang12 nam 2014 cua cac Cong ty con chua dugc kiem toan bai mot to chuc kiem toan doc lap. S6 lieu chu
yeu lien quan den tinh hinh tai chinh cua cac cong ty con dang duoc hop nhat vao Bao cao tai chinh hop
nhat cua Tong Cong ty nhtr sau:
Cac khoan dau tir vao cong ty lien ket da ducc Tong Cong ty hop nhat theo phu'ong phap von chu so' huu
can cu1 vao Bang Can d6i ke toan cua cac cong ty lien ket tai ngay 31 thang 12 nam 2014 lam cho gia trikhoan dau tu' vao cac cong ty lien ket va chi tieu Lai nhuan chu'a phan phoi tren Bang can doi ke toan
tang them la 3.639.595.220 VND (xem thuygt minh s6 V.23). Tuy nhien, phan lai/lo d6i vai cac khoandau tu1 vao cong ty lien ket chira duQC Tong Cong ty phan anh vao Bao cao ket qua kinh doanh hop nhat
theo phucmg phap von chu sa liuu do kliong thu thap dirge bao cao tai chinh cung ky voi bao cao taichinh cua Tong Cong t>' (tu1 ngay tir ngay 18 thang 6 nam 2014 den ngay 31 thang 12 nam 2014), diiunay khong anh hircmg tai chi tieu Lai nhuan chua phan phoi tren Bang can doi ke toan hop nhat tai ngay31 thang 12 nam 2014.
Y kien kiem toan ngoai trirTheo y kien cua chung toi, ngoai trir anil hirong cua cac van de neu tai doan "Ca sa cua y ki6n kilm toan
ngoai trir", Bao cao tai chinh hop nhat da phan anh trung thuc va hop ly, tren cac khia canh trQiig y6u tinhhinh tai chinh ciia Tong Cong ty Xay dung Cong trinh Giao thong 6 - Cong ty Co phan tai ngay 31 thang12 nam 2014, cung nhu ket qua hoat dong kinh doanh va tinh hinh lun chuyen tien te cho nam tai chinhket thuc cung ngay, phii hgp voi cac chuan muc ke toan, ChS do Ke toan Doanh nghiep Viet Nam va cac
quy dinh phap ly co lien quan den viec lap va trinh bay Bao cao tai chinh.
Cong ty TNHH Kilm toan va Tir van A&C
Chi nhanh Ha Noi
NpjISyaaaiig Due - Giam docSS Gidy CNDKHN kiim loan: 0368-2013-008-1
HaNOi, ngay 20 thing 5 nam 2015
Phani Quang Huy - Kiem toan vienSd Gidy CNDKHN kiim toan: 1409-2013-008-1
Stt
1
2
3
4
5
6
7
Congtycon
CongtyCophanXaydungCongtrinhgiaothong68CongtyCophan Baotri vaXaydungDuongbo71CongtyCo phan Dau tu -
XaydungCongtrinh676CongtyC6phanXaydungDuongb<j678CongtyCophanBaotrivaXaydungGiaothong714CongtyCophanXaydungvaBaotriCongtrinh Giaothong719Cong ty Sua chira - Xay
dungCongtrinhCokJii721Cong
Doanhthu
55.648.915.610
38.815.276.577
17.433.246.188
26.391.753.913
8.514.539.521
18.016.480.617
28.668.621.795193.488.834.221
Giavon
47.934.817.489
32.005.816.842
17.314.930.534
21.979.131.544
7.040.049.925
14.603.090.589
24.568.727.511165.446.564.434
Chiphiquanlydoanhnghiep
6.197.655.881
6.011.376.171
1.166.333.925
3.266.415.266
1.675.681.484
2.820.389.081
2.398.702.92823.536.S54.736
Loinhuansauthue
699.844.661
409.965.261
(1.196.098.198)
480.967.028
72.232.431
397.177.463
1.210.065.347
2.074.153.993
TONG CONG TY XAY Dl/NG CONG TRINH GIAO THONG 6 - CONG TY CO PHANBia chi: 127 Binh Tien Hoang, Phuong 3, Quan Binh Thanh, Thanh ph6 H3 Chi Minh, Viet Nam
BAO CAO TAI CHINH HOP NHATCho nam tai chinh kit thuc ngay 31 thang 12 nam 2014
BANG CAN DOI KE TOAN HOP NHATTai ngay 31 thang 12 nam 2014
TAI SAN so
A - TAI SAN NGAN HAN 100
I. Tien va cac khoan tuwng duwng tien 110
1. Tien 111
2. Cac khoan tu'ang duo'ng tien 112
II. Cac khoan dau tu-tai chinh ngan han 120
1. Bau tu ngan han 1212. Du phong giam gia clau tir ngln han 129
III. Cac khoan pliai thu ngSn han 1301. Phai thu khach hang 1312. Tra truac cho nguai ban 132
3. Phai thu noi bo ngan han 1334. Phai thu theo tien dp ke hoach hop <16ng xay dung 1345. Cac khoan phai thu khac 1356. Du phong phai thu ngan han kho ddi 139
IV.Hang ton Idio 140
1. Hang ton kho 141
2. Dir phong giam gia hang ton kho 149
V. Tai san ngan han khac 150
1. Chi phi tra trucrc ngan han 151
2. Thue gia trj gia tang duac khau trCr 1523. Thue va cac khoan khac phai thu Nha nirac 154
4. Giao dich mua ban lai trai pliieu Chinh phu 1575 Tai san ngan han khac 158
Bao cao nay phdi diegc &qc ciing vtji Ban thuyst mink Bdo c&o tai chinh hyp nhtil
Maso
100
110111112
120121129
130131132
133134135139
140141149
150151
152154157158
Thuyetminh
V.I
V.2
V.3
V.4
V.5
V.6
V.7
V.8
Socuoinam
1.307.987.468.701
327.548.049.538327.548.049.538
-
2.515.311.664
2.515.311.664
-
585.416.067.788
297.027.142.614
189.383.616.734
-
-138.422.757.709.
(39.417.449.269)
347.452.344.075
347.452.344.075
-
45.055.695.636
8.347.580.652
536.799.870257.533.735
-35.913.781.379
Danvitinh:VND
S6daunam
-
-
-
_
-
-
-
_
_
_
-
-
-
@
_
-
_
TONG CONG TY XAY Dl/NG CONG TRINH GIAO THONG 6 - CONG TY CO PHANDia chi: 127 Binh Tien Hoang, Phirong 3, Quan Binh Thanh, Thanh phfi H6 Chi Minh, Viet Nam
BAO CAO TAI CHINH HOP NHATCho nam tai chinh kSt thuc ngay 31 thing 12 nam 2014
Bang can d6i kg toan hcjp nhat (tiSp theo)
TAI SAN
B- TAI SAN DAI HAN
I. Cac khoan phai thu dai han
1. Phai thu dai han ciia khach h&ng
2. VSn kinh doanh a cac dan vi trirc thuoc
3. Phai thu dai han noi bo
4. Phai thu dai han khac
5. Du phong phai thu dai han kho doi
II. Tai san c6 flinh
1. Tai san co dinh hu'u hinh
Nguyen gia
Gid tri hao mdn luy ke2. Tai san c6 dinh thue tai chinh
Nguyen gidGid tri hao mdn luy ke
3. Tai san c6 djnh vo hinh
Nguyen gidGid tri hao mdn lily ke
4. Chi phi xay dung ccr ban do" dang
III.Bat flpng san flau tir
Nguyen giaGia tri hao mon luy ke
IV. Cac khoan dau tir tai chinh dai han
1. Dau tir vao cong ty con
2. Bau tur vao cong ty lien ket, lien doanh
3. Dau tu1 dai han khac
4. Du phong giam gia dau tir tai chinh dai han
V. Tai san dai han kJiac
1. Chi phf tra trirdrc dai han
2. Tai san thue thu nhap hoan Iai
3. Tai san dai han khac
VI. Liji thl tliuong mai
TONG CpNG TAI SAN
So dau i
269
270 1.777.934.577.92S
Bdo cdo nay phai du<?c &qc ciing v&i Ban ihiiyet minh Bao cao tai chinh hep nhat 10
Mas6
200
210
21121221321S219
220
221222223
224225226227228229230
240241
242
250251252
258259
260261262268
Thuyetminh
V.9
V.10
V.ll
V.12
V.13
V.14
V.15
Socuoinam
469.947.109.227
_
-
-
-
-
359.073.939.519
239.703.622.731
498.183.025.885
(258.479.403.154)
-
-
-101.379.858.150102.080.620.614
(700.762.464)17.990.458.638
_
_
-
73.601.023.525
-40.665.772.678
32.935.250.847
-
37.272.146.183
35.309.896.538
_1.962.249.645
TONG CONG TY XAY Dl/NG CONG TRINH GIAO THONG 6 - CONG TY CO PHANBia chl: 127 Dinh Tien Hoang, Phuong 3, Quan Binh Thanh, Thanh ph6 H6 Chi Minh, Viet Nam
BAO CAO TAI CHINH HQP NHATCho nam tai chinh kit thuc ngay 31 thdng 12 nam 2014Bang can a6i kg toan hop nhat (t\ p theo)
NGUON V6N
A- NOPHAlTRA
I. No1 ngan han
1. Vay va no ngan han
2. Phai tra ngucri ban
3. Nguai mua tra tien truac
4. Thue va cac khoan phai npp Nha niroc
5. Phai tra nguai lao dong
6. Chi phi phai tra7. Phai tra noi bo
8. Phai tra theo tiln do ke hoach hap dong xay dung9. Cac khoan phai tra, phai npp ngan nan khac
10. Dir phong phai tra ngan han
11. Quy khen thuong, phiic Igi
12. Giao dich raua ban lai trai phieu Chfnh phu
II. Nq' dai han
1. Phai tra dai han nguou ban
2. Phai tra dai han npi bp
3. Phai tra dai han khac
4. Vay va no1 dai han
5. Thue thu nhap hoan lai phai tra
6. Du phong tra cap mat viec lam
7. Du phong phai tra dai han
8. Doanh thu chua thue hien
9. Quy pliat triSn khoa hoc va cong nghe
B- NGUON VON CHU SCf HtTU
I. V6n chu scr hull
1. Von dau tu cua chu so hGu
2. Thang du v6n cS phan
3. Von khac cua chu sa hu'u
4. Co phieu quy
5. Chenh lech danh gia lai tai san
6. Chenh lecli ty gia h6i doai7. Quy dku tu phat triln8. Quy du phong tai chiiih9. Quy khac thupc v6n chu s& httu
10. Lpi nhuan sau thuS chua phan ph6i
11. Nguon von dau tu- xay dung ca ban
12. Quy ho tra sip xep doanh nghiep
II. Nguon kinh phi va quy khac
1. Nguon kinh phi
2. Nguon kinh phi da hinh thanh tai san c6 dinh
C- LOIICH CO DONG THlfiU SO
T6NG CONG NGUON VON
So dau nam
440 1.777.934.577.928
Bdo cdo itayphai dugc doc cung vai Ban thtryel mirth Bdo cao iai chink hyp nhai
Maso
300310311312313314315316317318319320323327330331332333334335336337338339
400
410411412413414415416417418419420421422
430432433
439
Thuyit
minh
V.16
V.!7
V.18
V.19
V.20
V.21
V.22
V.23
V.24
Socuoinam
1.257.245.577.010
1.242.012.341.449
411.146.396.668
228.990.978.365
250.591.887.950
20.501.779.024
9.155.411.565
196.818.655.852
-
124.023.627.759
-783.604.266
-
15.233.235.561
-
-20.000.000
_
-
_15.159.784.462
53.451.099
505.783.767.096
506.194.670.775
492.000.000.000
_
-
-286.450.458137.919.272
-13.770.301.045
-
-
(410.903.679)(410.903,679)
-
14.905.233.822
TONG CONG TY XAY DI/NG CONG TRINH GIAO THONG 6 - CONG TY CO PHANDia clii: 127 Binh Tien Hoang, Phirong 3, Quan Binh Thanh, Thanh ph6 H6 Chi Minh, Viet Nam
BAO CAO TAI CHl'NH HOP NHATCho nam tai chfnh kh thuc ngay 31 thang 12 nam 2014
Bang can doi ke toan hop nhat (tiep Iheo)
CAC CHI TIEU NGOAI BANG CAN DOI KE TOAN HOP NHAT
CHI TIEU
1. Tai san thue ngoai
2. Vat tu", hang hoa nhan giCi1 hp, nhan gia cong
3. Hang h6a nh$n ban ho, nhan ky gui, ky cirgc
4. No kh6 doi da xu ly5. Ngoai le cac loai
6. Dg toan chi sir nghiep, dy an
Tliuydtminh So cuoi nam So Jau nam
2.975.649.096
1.133.668.938
Nguo'i lap bieu
fe&^~
Tr2nBaoThuan
Ke toan truo'ng
Vu Biic Hoa
Lap ngay 20 thang 5 nam 2015
T6ng Giam d6c
B6o cdo nayphai dugc 6qc cimg v&i San thuyet m'mh Bao cao tai chinh h(fp nhdt 12
TONG CONG TY XAY DI/NG CONG TRINH GIAO THONG 6 - CONG TY CO PHANBia chi: 127 Dinh Tien Hoang, Phirang 3, Quan Binh Thanh, Thanh ph6 H6 Chi Minh, Viet Nam
BAO CAO TAl CHINH HC5P NHAT
Cho nto tai chinli kSt thuc ngay 31 thdng 12 nam 2014
BAO CAO KET QUA HOAT DONG KINH DOANH HOP NHATN3m 2014
CHI TIEU
1. Doanh thu ban hang va cung cap djch vu
2. Cac khoan giam tru1 doanh thu
3. Doanh thu thuan ve" ban hang va cung cap dich vu
4. Gia von hang ban
5. Lo'i nhuan gop ve ban hang va cung cap djch vu
6. Doanh thu boat d ng tai chi'nh
7. Chi phi tai chinhTrong do: chi phi lai vay
8. Chi phi ban bang
9. Chi phi quan ly doanh nghiep
10. Lc/i nhuan thuan tin boat (long Iciuli doanh
11. Thu nhap kliac
12. Chi phi khac
13. Lcfi nhuan khac
14. Phan lai hoac 16 trong cong ty IiSn ket, lien doanh
15. Tong loi nhuan ke toan trudge thue
16. Chi phi (hui thu nhap doanh nghiep liien hanh
17. Chi phi thue thu nhap doanh nghiep hoiin lai
IS. Loi nhuan sau thue thu nhap doanh nghiep
18.1.Lpi nhuan sau tltui ciia cd (long thiiu sd
18.2.Lp'i nhuan sau thue ciia cd dong cua cong ty me
19. Lai co- ban tren c6 philu
ThuyltMa s6 minh Nam nay
Lap ngay 20 thing 5 nam 2015
Ngiroi lap bieu Ke toan tririfrig
Tran DaoThuSn Vfl Due Hoa
Bdo cdo nayphai dxtgc dgc cung vai Ban thuyit imnh Bdo cao lai chinh hgp nhdt 13
01
02
10
11
20
21
2223
24
25
30
31
32
40
45
50
51
52
60
61
62
70
VI.1
VI.2
VI.3
VI.4
VI.5
VI.6
VI.7
1.458.195.680.282
-
1.458.195.680.282
1.355.393.632.361
102.802.047.921
23.313.250.864
22.734.289.100
21.688.146.124
436.222.427
79.569.741.075
23.375.046.183
2.771.274.461
6.124.126.857
(3.352.852.396)
-
20.022.193.787
4.302.454.147
-
15.719.739.640
416.926.923
15.302.812.717
311
TONG CONG TY XAY Dl/NG CONG TRINH GIAO THONG 6 - CONG TY CO PHANDia chi: 127 Dinh Tien Hoang, Phirong 3, Quan Binh Thanh, Th&nh pho Ho Chi Minh, Viet Nam
BAO CAO TAI CH1NH HOP NHATCho nam tai chi'nh ket thuc ngay 31 thang 12 nam 20 ] 4
BAO CAO LU'U CHUYEN TIEN TE HOP NHAT(Theo phuong phiip true tiep)
Nam 2014
CHITrEU
I. Lmi ehuyen tien tu1 hoat dong kinh doanh
1. Tien thu ban hang, cung cap dich vu va
doanh thu khac
2. Tien chi tra cho nguai cung cap hang hoa va dich vu
3. Tien chi tra cho nguai iao dong
4. Tien chi tra lai vay
5. Tien chi nop thue thu nhap doanh nghiep
6. Tien thu khac tir hoat dong kinh doanh
7. Tien chi khac cho hoat dong kinh doanh
Lttu ehuyen den thuiin tiv hoctt dong kinh doanh
Ma Thuyetso minh Nam nay
FL Lmi chuyen tien tir boat tJong dau tir
1. Tien chi de mua sain, xay dung tai san co dmh va
cac tai san dai ban kliac
2. Tien Ihu tu thanh ly, nhu'ong ban tai san co dinh va
cac tai san dai han khac
3. Tien chi cho vay, mua cac cong cu no cua
dan vi khac
4. Tien thu hoi cho vay, ban lai cac cong cu ng cua
dan vi khac
5. Tien chi dau tu, gop vdn vao don vi khac
6. Tien thu hoi dau tir, gop von vao don vi khac
7. Tien thu lai cho vay, co tire va lai nhuan dugc chia
Li/u chuyen tien thuan tk hoat Hong dau tie
21
22
23
24252627
J<7
(9.946.329.998)
290.814.651
70.912.959.55)
9.091.686.852
70.349.131.056
lay phai duac doc ciing vat Ban thuyit mirth Bug cdo tai chink Iiqji nkdi
01020304050607
20
990.587.086.398
(656.941.265.234)(50.082.354.970)(17.421.861.641)
(601.390.223)225.169.598.234
(329.596.784.132)
161.113.02S.432
TONG CONG TY XAY Dl/NG CONG TRINH GIAO THONG 6 - CONG TY CO PHANBja chi: 127 Binh Tien Hoang, Phii&ng 3, Quan Binh Thanh, Thanh ph6 Ho CIiI Minh, Viet Nam
BAO CAO TAI CHiNH HOP NHATCho nam tai chinh kSt thuc ngay 31 thing 12 nam 2014
Bao cao lim chuyen tien tS h rp nhSt (tiep theo)
CHI TIEU
III. Lmi chuyen ti&n tir hoat dong tai chinh
1. Tien thu tu" phat hanh co phieu, nhan g6p von cua
chu so1 hu"u
2. Tien chi tra gop von cho cac chu $& hCru, mua lai
co phieu cua doanh nghiep da phat hanh3. Tien vay ngan han, dai han nhan duoc
4. Tien chi tra no1 goc vay
5. Tiln chi tra ncr thue tai chinh
6. Co hie, lpi nhuan da tra cho chu so1 htu
Lieu chuyen tten thuan tit hoat ddng tai chinh
Lu'u clmyen tien thuan trong nam
Tien va tiro'ng du-ffng tin nhan ban giao tir C6ng ty TNHH
Ann hiroiig cua thay doi ty gia hoi doai quy d6i ngoai te
Tiln va fuong dmrng tihn cudi nam
Ma Tliuyetso minh
31
32
3334
35
40
50
60
61
70 V.I
Nam nay
636.470.257.668(555.384.720.630)
81.085.537.038
312.547.696.526
15.000.353.012
327.548.049!i38
Ngiroi lap biu Ke todn trirong
Tran Dao Thuan Vu Dire Hoa
:0thang5 nam2015
Bui Phi Hung
Bao cao nayphai 8ia?c doc ci/ng voi Ban thuyit minh Bdo cdo lai chiiih hyp nhdt 15
TONG CONG TY XAY Dl/NG CONG TRINH GIAO THONG 6 - CONG TY CO PHANBia chi: 127 Diiih Tien Hoang, Phircmg 3, Quan Blnh Thanh, Thanh ph6 HS Chi Minh, Viet Nam
BAO CAO TAI CHiNH HOP NHAT
Cho nSm tai chinh ket thiic ngay 31 thing 12 nam2014
BAN THUYET MINH BAO CAO TAl CHINH HOP NHATNam 2014
I. BAC DIEM HOAT DONG CUA TONG CONG TY
1. Hinh thucsoMiuu von : Cong ty Co phan.
2. Linh vuc kinh doanh : Xay lap
3. Nganh nghe kinh doanh : Xay dung cac Cong trinh Giao thdng
4. Tong so cac Cong ty con 07
Trong do:So luong cac cong ty con dugc hop nhat: 07
4. Tong so cac Cong fy con
Trong do:So lu'cmg cac congty con dugc hop nhat:
So lirong cac cong ty con khong duo-c hop nhat:
5. Danh sach cac Cong ty con quan trong duffc hop nhat
Ten cong ty flja chi
Ty le Ty le loi ichgop von Cong ty me
Cong ty C6 phan Xay dung Cong 126/20 Dang Van Bi, Q.Thii Buc,trinh giao thong 68 TP.HCMCong ty Co phan Bao tri va Xay Km 1701, QL 1, xa Him Thing, H.Hamdimg Duong b<? 71 Thuan Bac, Binh ThuanCong ty C6 phan Bail tir - Xay Khu phi 4, thi trail Chon Thanh, P.Dong
du'ng C6ng trinh 676 Hoa, Binh DuongCong ty Co phan Xay dung Buang 28 Yersin, phuong 10, TP.Da Lat, tinh
bp 678 Lam BongC6ng ty Co phan Bao tri va Xay 218 QL 1A, phuong 2, TP.Tan An, tinhdung Giao thong 714 Long AnCong ty Co phan Xay dung va Bao QL 1 A, S3 479 Duong 23/8, Khom 3,tri Cong trinh Giao thong 719 phuong 8, TP.Bac Lieu, tinh Bac Lieu
Cong ty Sila chua - Xay dung 71 TrSn Phi, phuong Cai Khe, QuitoCong trinh Ca khi 721 Ninh Kieu, TP.Can Tho
60,43% 60,43%
84,58% 84,58%
93,75% 93,75%
86,14% 86,14%
79,34% 79,34%
82,39% 82,39%
100,00% 100,00%
6. Danh sach cac cong ty lien ket quan trong duoc phan anh trong Bao cao tai chinh hffp nhat
theo phirffng phap gia gocTy le Ty le lai ich
Ten cong ty Bja chi gop von Cong ty meCong ty Co plian Cong trinhGiao thong 61Cong ty Co phan Xay dung Congtrinh Giao thong 710Cong ty Co plian Khai thac da
va Xay dung Cong trinh 621Cong ty Co phan Xay dung Congtrinh giao thong 675Cong ty C6 phln Co khi va Xaydung Cong trinh 623
309/1A Nguyln Van TrSi, PI, Q.TanBinh, TP.HCM
127 Dinh Tien Hoang, P.3. Q.BinhThanh, TP.HCMT6 5, ap Tan Lap, xa Dong Hoa,
huyen DT An, tinh Binh Duong86 Cach Mang Thang 8, P.An Thai,Q.Binh Thuy, TP.Can TlwLau 3 Toa nha 127 Dinh Tien Hoang,P.3, Q.Binh Thanh, TP.HCM
45,20% 45,20%
28,11% 28,11%
30,07% 30,07%
41,57% 41,57%
48,59% 48,59%
Ban thuyit in ink nay la ujq( b$ phdn hap thanh va phdi duac dQC ding vdi Bdo cao tai chinh hop nhat 16
TONG CONG TY XAY DI/NG CONG TRINH GIAO THONG 6 - CONG TY CO PHANBia chi: 127 Dinh Tien Hoang, Phirfmg 3, QuSn Binh Thanh, Thanh ph6 H6 Chi Minh, Viet NambAo cao tai chtnh hop nhatCho nam tai chinh ket thuc ngay 31 thing 12 nam 2014
II. NAM TAI CHINH, BON VI TIEN TE StT DUNG TRONG KE TOAN
1. Nam tai chinhNam tai chinh cua Tong Cong ty bit diu tir ngay 01 tiling 01 va kSt thuc vao ngay 31 thing 12hang nam.
RiengnSm tai chinh 2014 bat iJautu ngay 18 thing 6 nam 2014 den ngay 31 thing 12 nam 2014 lanam tai chinh dau tien cua Tong Cong ty.
2. Bon v| tien te sir dung trong ke toanDon vi tien te sir dung trong ki toan la D6ng Viet Nam (VND).
III. CHUAN MtfC VA CHE BO ICE TOAN AP DUNG
1. Chuan rnuc va che Sb ke toan ap dung
Tong Cong ty ap dung Che do Ke toin Doanh nghiep Viet Nam du"oc ban hanh theo Quyet d|nh so15/2006/QB-BTC ngay 20 thing 3 nam 2006 ciia Bo tniang Bo Tai chinh va cac thong tir huongdin tlitrc hien chuan muc va che do ke toin ciia Bo Tai chinh.
2. Tuyen b6 ve viec tuan thu chuan muc lei toan va che do ki toan
Ban Tong Giim doc dam bio da tuan thu yeu cau ciia cic chuan myc ke toin va Che do KS toinDoanh nghiep Viet Nam dupe ban hanh theo Quylt djnh s6 15/2006/QD-BTC ngay 20 thang 3nam 2006 cua B tniang Bo Tai chinh cung nhu' cic thong tu hmjng dan thuc hien chuan mire va
che do ke toan ciia Bp Tai chinh trong viec lap Bio cao tai chinh hop nhat.
Ngay 22 thing 12 nam 2014 Bo Tai chinh da ban hanh cic thong tu- sau:@ Thong tir s6 200/2014/TT-BTC ve huong din Chi dp te toan doanh nghiep tliay the Quyet
dinh s6 15/2006/QD-BTC ngay 20 thing 3 nam 2006 cua Bo tniang Bo Tai chinh va Thong tuso 244/209/TT-BTC ngay 31 thing 12 nam 2009 cua B6 Tai chinh.
@ Thong tir so 202/2014/TT-BTC ve hirong dan lap Bio cao tai chinh hop nhat thay thS cho cachuong din lien quan den lap Bao cao tai chinh hop nhat tai Thong tu- s6 161/2007/TT-BTCngay 31 thing 12 nam 2007 cua Bo Tai chinh.
Cic quy djnh ciia cic thong tu nay duoc ip dung cho viec ghi so, lap va trinh bay Bio cio tai chinhtir nam 2015 trcrdi.
3. Hinh thuc ke toan ap dung
Tong Cong ty sir dung hinh thiic ke toan tren may vi tinh.
TV. CAC CfflNH SACH KE TOAN AP DUNG
1. Co1 so1 lap Bao cao tai chinh
Bao cao tai chinh hop nhat diroc lap tren co1 sa ke toan don ti'ch (trvr cac thong tin lien quan den cacIuong tien).
2. Ca so' hop nhat
Bao cao tai chinh hop nhat bao gom Bao cao tai chinh cua Tong Cong ty Xay dung Cong trinhGiao thong 6 - Cong ty Co phan (cong ty me) va cac cong ty con. Cong ty con la don vi chiu sir
Ban thuyet minh nay la m6l b<j phgn hgp lhanh va phai dupe Sgc cimg v&i Bdo cao tai chinh hop nhdt 17
TONG CONG TY XAY DUNG CONG TRINH GIAO THONG 6 - CONG TY CO PHANBia chi: 127 Dinh Tien Hoang, Phirong 3, Qu n Binh Thanh, Thanh pho" H3 Chi Minh, Vi$t Nam
bao cao tai chinh hop nhatCho nam tai chfnh kit thiic ngay 31 thang 12 nam 2014
ki&n soat cua cong ty me. Sir kiem soat ton tai khi cong ty me co kha nang true tiep hay gian tiSpchi phoi cac chinh sach tai chinh va hoat dong cua cong ty con de thu diroc cac lgi ich kinh te tu'
cac hoat dong nay. Khi danh gia quyen kiem soat co tinh den quyen bieu quyet tiem nang hiendang co hieu Iuc hay se duoc chuyen doi.
Ket qua hoat dong kinh doanh ciia cac cong ty con duoc mua lai hoac ban di trong nam du'gc trinhbay trong Bao cao ket qua hoat dong kinh doanh hop nhat tiv ngay mua hoac cho din ngay bankhoan dau tu a cong ty con do.
Trong truang hop chinh sach ke toan cua cong ty con khac vdi chinh sach ke toan cua ap dung
thong nhat trong Tong Cong ty thi Bao cao tai chinh cua cong ty con se co nhirng dieu chinh thichhop triroc khi sir dung cho viec lap Bao cao tai chinh hop nhat.
S6 dir cac tai khoan tren Bang can doi ke toan giCia cac cong ty trong ciing Tong Cong ty, cac giao
djch noi bo, cac khoan lai noi bo chira thyc hien phat sinh til' cac giao dich nay duoc loai trir khi lapBao cao tai chinh hop nhat. Cac khoan 16 chua thirc hien phat sinh tu1 cac giao dich noi b cungdu'oc loai bo trir khi chi phi tao nen khoan 16 do khong the thu hoi duoc.
Loi ich cua c6 dong thiSu so the hien phan loi nhuan va tai sail thuan cua cong ty con khong nam
giu1 boi cac co dong cua cong ty me va dugc trinh bay a muc rieng tren Bao cao ket qua hoat dong
kinh doanh hop nhat va Bang can doi ke toan hop nliat. Loi ich cua co dong thieu so bao gom giatri cac lgi ich cua co dong thieu so tai ngay hop nhat kinh doanh ban dau va phan lgi ich cua c6dong thiSu s6 trong bien dpng cua von chu sa huu ke tu1 ngay hop nhat kinh doanh. Cac khoan 16
tu'ong ung vai phan von cua co dong tliieu so vurjt qua phan von ciia ho trong von chii sa huu cua
cong ty con duoc tinh giam vao phan lo'i ich cua Tong Cong ty tru" khi co dong thieu s6 co nghTa vu
rang buoc va co klia nang bu dap khoan 16 do.
3. Ho'p nhat kinh doanh
Viec hop nhat kinh doanh dirac ke toan theo phu'OTig phap mua. Gia phi hpp nhat kinli doanh baogom gia tri hop ly tai ngay dien ra trao doi cua cac tai sail dem trao doi, cac khoan net phai tra daphat sinii hoac da thua nhan va cac cong cu von do Tong Cong ty phat hanh 3B doi lly quyen kilmsoat ben bi mua cong vdi cac chi phi lien quan true tiep den viec hop nhat kinh doanh. Tai san damua, no phai tra co the xac dinh duoc va nhung khoan ng tiem tang phai ganh chju trong hop nhitkinh doanh du'gc ghi nhan tlieo gia tri hop ly tai ngay hap nhat kinh doanh.
Chinh lech giua gia phi hop nhat kinh doanh vcri phan sa huu cua ben mua Tong Cong ty trong giatri hop ly thuan cua tai san, ng phai tra co the xac djnh dirge va cac khoan ng tilm tang da ghi nhancua ben bi mua tai ngay mua dugc ghi nhan la lgi the thuong mai. Neu gia phi hop nhat kinh doanhthap lion gia tri hop ly thuan ciia tai san, ng phai tra co the xac dinh duoc va cac khoan no' tilin
tang da ghi nhan ciia ben bj mua, phan chenh lech dugc ghi nhan vao kh qua hoat dong kinh doanhtrong ky phat sinh nghiep vu mua. Gia tri hgp ly thuan cua tai san du'O'C xac dinh bang gia tri s6sach ke toan.
4. Dau tu' vao Cong ty lien ket
Cong ty lien ket la cong ty ma Tong Cong ty co nhung anh hu'ong dang kg nhung khong co quygnkiem soat doi vai cac chinh sach tai chinh va hoat dong.
Ket qua hoat dgng kinh doanh cua cong ty lien kel duoc bao gom trong Bao cao tai chinh hgp nhattheo phu'ong phap gia goc tu1 ngay bat dau c6 anh hu'ong dang ke cho den ngay anh huxmg dang kiket thiic. Klioan dau tu1 vao cong ty lien ket duoc the hien tren Bao cao tai chinh hop nhat theo chi
phi dau tu' ban dau va dieu chinh cho cac thay doi trong phan lgi ich tren tai san thuan ciia cong tylien ket sau ngay dau tu1. Neu loi ich ciia To"ng Cong ty trong khoan 16 ciia cong ty lien ket Ian han
Ban thuyet mink nay la mgt bp phdn hyp thanh vaphdi dupe dgc cimg voi Bdo cao tai chink hgp nha( 1 8
TONG CONG TY XAY Dl/NG CONG TRINH GIAO THONG 6 - CONG TY CO PHANDja chi": 127 Dinh Tien Hoang, Phuimg 3, QuSn Blnh Thanh, Thanh ph6 HS Chi Minh, Via NamBAO CAO TAl CHINH HOP NHATCho nam tai chinli ket thuc ngay 31 thang 12 nam 2014
hoac blng gia tri ghi so cua khoan dau tir thi gia tri khoan dau tir dugc trinh bay tren Bao cao taichlnh hop nhat la bang khong trCr khi Tong Cong ty co cac nghTa vu thirc hien thanh toan tliay chocong ty lien ket.
Chenh lech giua chi phi dau tir va phan so liflu ciia Tong Cong ty trong gia tri hop ly cua tai sinthuan co the xac djnh duoc cua cong ty lien ket tai ngay mua duoc ghi nhan la Icri the thtrong mai.
Neu chi phi dau tir thap hon gia tri hop ly cua tai san thuan co the xac djnh duoc cua cong ty lienkit tai ngay mua, phan chenh lech duoc ghi nhan vao ket qua hoat dong kinh doanh trong ky phatsinh nghiep vu mua.
Bao cao tai chinli cua cong ty lien ket dirge lap ciing ky ke toan voi Tong Cong ty. Khi chinh sachke toan cua cong ty lien ket khac voi chinh sach ke toan ap dung thong nhat trong Tong Cong ty thiBao cao tai chinh cua cong ty lien ket se co nhurig dieu chinh thfch hop truoc Wii sii1 dung cho vieclap Bao cao tai chinh hop nhat.
5. Tien va tiro'ng duwng tienTien va cac khoan tu'O'ng dirong tien bao g6m tien mat, tien gui ngan hang, tien dang chuyen va cac
khoan dau tu ngan han co thoi han thu hoi hoac dao han khong qua 3 thang ke tu ngay mua, dedang chuyen doi thanh mot lirgng tien xac dinh cung nhir khong co nhieu rui ro trong viec chuyend6i thanh tiln.
6. Hang ton kho
Hang ton kho duoc xac djnh tren co1 scr gia goc. Gia goc hang ton kho bao gom chi phi mua, chi phich6 bien va cac chi phi lien quan true tiep kliac phat sinh de co duoc hang ton kho o ctja diem vatrangthai hien tai.
Gia goc hang ton kho duoc tinh theo phuong phap binh quan gia quyen va dugc hach toan theophuong phap ke kliai thuong xuyen.
Dir phong giam gia hang ton kho dugc ghi nhan khi gia goc 16'n hon gia tri thuan co the thirc hienduoc. Gia tri thuan c6 the thirc hien duoc la gia ban hoc tinh cda hang ton kho trir chi phi uac tinhde hoan thanh va chi phi uoc tinh can thiet cho viec tieu thu chung.
Tang hoac giam so du du phong giam gia hang ton kho du'pc ghi nhan vao gia von hang ban trongnam.
7. Cac klioan phai thu thuwng mai va phai thu kliac
Cac khoan phai thu thuong mai va cac khoan phai thu khac dugc ghi nhan theo hoa don, chung tii1.
Dir phong phai thu kho doi dugc lap cho tung khoan no phai thu kho doi can cur vao tu6i ng quahan cua cac klioan no' hoac dir kien mile ton that co the xay ra, cu the nhiv sau:
@ D6i voi ng phai thu qua han thanh toan:
30% gia tri doi voi khoan no phai thu qua han tir tren 6 thang den du'di 1 nam.50% gia trj doi voi klioan ng phai thu qua han tir 1 nam den duoi 2 nam.70% gia tri doi voi khoan ng phai thu qua han tu 2 nam den duoi 3 nam.100% gia tij doi voi klioan ng phai thu qua han tir 3 nam tro len.
@ Doi voi ng phai thu chua qua han thanh toan nhung kho co kha nang thu hoi: can ci'r vao dir
kien mile ton that de lap du: phong.
Tang hoac giam so du1 du phong ng phai thu kh6 doi diroc ghi nhan vao chi phi quan ly doanhnghiep trong nam.
Ban thuyel minh nay la m$t b phtfn hgp thanh va phai Sicqo $qc cirng vai Bdo cao tai chinh htyp nhat 19
TONG CONG TY XAY DI/NG CONG TRINH GIAO THONG 6 - CONG TY CO PHANBia chi: 127 Dinli Tien Hoang, Phir&ng 3, Quan Blnh Thanh, Thanh ph6 H6 Chi Minh, Viet NamBAO CAO TAI CHINH HOP NHATCho nam tai chinh kSt thllc ngay 31 thang 12 nam 2014Baa thuySt minh Bao cao tai chfnh hop nhat (tiep theo)
8. Tai san c6 djnh him hinh
Tai san co dinh hflu hinh duoc the hien theo nguyen gia tru- hao mon luy ke. Nguyen gia tai san c6dinh him hinh bao gom toan bo cac chi phi ma Tong Cong ty phai bo ra de co duoc tai sin co dinhtinh den thai diem diva tai san do vao trang thai san sang sir dung. Cac chi phi phat sinh sau ghinhan ban dau chi dugc ghi tang nguyen gia tai san co djnh neu cac chi phi nay chac chan lam tangloi ich kinh te trong tuong lai do sir dung tai san do. Cac chi phi khong thoa man dieu kien trendugc ghi nhan ngay vao chi phi.
Khi tai san co dinh huu hinh duo'c ban hay thanh ly, nguyen gia va khau hao luy ke dirge xoa so vabat ky khoan lai 16 nao phat sinh do viec thanh ly deu du'oc tinh vao thu nhap hay chi phi trongnam.
Tai san co dinh huu hinh duoc khau hao theo phuong phap ditang thang dira tren thoi gian huudung uoc tinh. So nam khau hao cua cac loai tai san co dinli him hinh nhir sau:
Loai tai san co dinh So namNha cua, vat kien true 05 - 50
May moc va thiSt bi 03 -15Phuang tien van tai, truyen dan 05-15
Thiet bi, dung cu quan ly 03 - 07Tai san c6 dinh kliae 05 - 20
9. Tai san thue hoat Song
Doanh thu cho thue hoat dong duoc ghi nlian theo phuong phap duo'ng thang trong snot thai giancho thue. Chi phi true tiSp ban dau de tao ra doanh thu cho thue hoat dong duoc ghi nhan ngay vaochi phi khi phat sinh hoac phan bo dan vao chi phi trong suot thai han cho.thue phu hgp vai viecghi nhan doanh thu cho thue hoat dfjng.
10. Tai san co djnh vo hinh
Tai san co dinh vo hinh dirac the hien theo nguyen gia tru hao mon luy ke. Tai san co d|nh vo hinhcua Tong Cong ty bao gom:
Quyen st'e dung (tat
Quyen sir dung dat la toan bo cac chi phi thirc te Tong Cong ty da chi ra co lien quan true tiep taidat su dung, bao gom: tien chi ra de co quyen sir dyng dat, chi phi cho den bu, giai phong matbang, san lap mat bang, le phi truoc ba... Quyen su dung dat duoc khau hao theo thai gian giao dat.
Phan mem may tinh
Gia mua cua phan mem may tinh ma khong phai la mot bo phan gSn ket v6i phan Cling eo lienquan thi duoc von hoa. Nguyen gia cua phan m6m may tinh la toan bo cac chi phi ma T6ng Congty da chi ra tinh den thai diem dua phan mem vao sir dung.
11. Chi phi xky dung eff ban do' dangChi phi xay dung ca ban da dang phan anh cac chi phi lien quan true tiep den viec xay dung nhaxuong va lap dat may moc, thiet bj chua hoan thanh va chua lap dat xong. Cac tai san dang trong
qua tiinh xay dyng ca ban da dang va 15p dat khong dugc tinh khau hao.
12. Chi phi ai vayChi phi di vay duoc ghi nhan vao chi phi khi phat sinh. Truong hap chi phi di vay lien quan truetiep den viec dau tu' xay dung hoac san xuat tai san da dang can co mot thai gian du dai (tren 12thang) de" co the dua vao su dung theo muc dich dinh truac hoac ban thi chi phi di vay nay du'o'c
von hoa.
Bait thuyet ittinh nay la mot b phan hyp ihdnh vaphdi a"upc ct<?c cung vdi Bdo ccio tai chinh hpp nhdl 20
TONG CONG TY XAY DlTNG CONG TRINH GIAO THONG 6 - CONG TY CO PHANBia chi: 127 Binh Tien Hoang, Phu'dng 3, QuSn Binh Thanh, Thanh phd H6 Chi Minli, Viet Nam
BAO CAO TAI CHINH HOP NHATCho nSm tai chinii kit thuc ngay 31 thang 12 nam 2014
13. Dau tu tai chinhCac khoan dau tu vao chu'ng khoan, dugc ghi nhan theo gia goc. Tien lai, co tuc, lcpi nhuan cua cac
ky truoc khi khoan dau tu dugc mua dugc hach toan giam gia trj cua chinh khoan dau tu do. Tienlai, c6 tuc va lgi nhuan cua cac ky sau khi khoan dau tu dugc mua dugc ghi nhan doanh thu.
Du1 phong cho cac khoan dau lu vao to clu'ic kinh te khac dugc trich lap khi cac to chiic kinh te naybi 16 (tru1 truong hgp 16 theo ke hoach da dugc xac dinh trong phuong an kinh doanh truoc klii dautu) vcri muc trich lap bang chenh lech giua von gop thuc te cua cac ben tai to chiic kinh te va vonchu so' huu thuc co nlian (x) voi ty le gop von cua Tong Cong ty so vai tong so von gop thuc te cua
cac ben tai to chuc kinh te.
Tang, giam s6 du du phong cac klioan dau tu tai chinh duo'c ghi nlian vao chi phi tai chinh trong
nam.
Khi thanh ly mot khoan dau tu, phan chenh lech giifa gia tri thanh ly thuan va gia trj ghi so dugchach toan vao thu nhap hoac chi phi.
14. Chi phi tra truwc dni hanChi phi tra trade dai han bao gom chi phi Cong cu dung cu va cac khoan chi phi tra trirac dai hankliac.
Cac cong cu, dung cu da dua vao su dung dugc phan bo vao chi phi theo phugng phap duang thangvai thoi gian phan bo kliong qua 02 nam.
15. Chi phi phai traChi phi phai tra dugc ghi nlian dua tren cac uoc tinh hgp ly ve so tien phai tra cho cac hang hoa,djch vu da su1 dung.
16. Trff cap thoi viecTong Cong ty phai chi tra trg cap thoi viec cho ngudi lao dong lam viec thuong xuyen tai T6ngCong ty tu du 12 thang tro' len. Mii'c chi tra trg cap thoi viec bang 'A thang luong CQng phu ckpluong (neu co) binh quan cua sau thang lien ke truoc thcri diem thoi viec cho 1 nam lam viec d6ivoi thcri gian nguai lao dong kliong tham gia dong bao hiem that nghiep.
Trg cip thoi viec dugc ghi nhan vao chi phi quan ly doanh nghiep khi chi tra cho nguai lao dong.
17. Nguon von kinh doanh
La von dau tu cua chu. so huu dugc ghi nhan theo so thuc te da dau tu cua cac c6 dong.
18. C6 tucCo tuc dugc ghi nhan la ng phai tra khi dugc cong bo.
19. Trich lap cac quyMuc trich lap cac quy dugc thuc hien theo Nghi quyet Dai hoi co dong hang nam.
20. Thue thu nhap doanh nghiepChi phi thue thu nhap doanh nghiep bao la time thu nhap hien hanh, la khoan thu6 dugc tinli duatren thu nhap tinh thue. Thu nhap tinh thue chenh lech so voi lgi nhuan ke toan la do dieu chinh cackhoan chenh lech tarn thai giu'a thue va ke toan, cac chi phi khong dugc tru' cung nhu dieu chiniicac khoan thu nhap khong phai chiu thue va cac klioan 16 dupe chuyen.
Ban thuyit minh ndy Id mgl bgphQtxhgp llianh va pliai 3uyc dtpc ciing vOi Bdocdo Id/ chinh hyp nhdl 2 1
TONG CONG TY XAY Dl/NG CONG TRINH GIAO THONG 6 - CONG TY CO PHANDja chi: 127 Dinh Tien Hoang, Phuftng 3, Quan Binh Thanh, Thanh ph6 H6 Chf Minh, Viet NamBAO CAO TAJ CHtNH HOP NHATCho nam tai chinh kit thuc ngay 31 thang 12 nam 2014
21. Ghi nhan doanh thu va thu nhapDoanlt thu ban hang hod, thanh pham
Doanh thu ban hang hoa, thanh pham dugc ghi nhan khi phan Ion rui ro va loi ich gan lien voi viecso huu cung nhu1 quyen quan ly hang hoa, thanh pham do dugc chuyen giao cho nguoi mua, va
khong con ton tai yeu to khong chac chan dang ke lien quan den viec thanh toan tien, chi phi kemtheo hoac kha nang hang ban bi tra lai.
Doanh thu cung cap (licit vuDoanh thu cung cap djch vu dugc ghi nlian khi khong con nhung yeu to khdng chac chin dang kllien quan den viec thanh toan tien hoac chi phi kem theo. Trucmg hop djch vu duroc thuc hien trongnhieu ky ke toan thi doanh thu du-oc ghi nhan can cu vao ty le dich vu hoan thanh tai ngay ket thucnam tai chinh.
Doanh thu cho time tai sdn hoat dongNguyen tac ghi nhan doanh thu cho time tai san hoat dpng duoc trinh bay 61 thuyet minh so IV.9.
Doanh thu xSy dimgKhi ket qua thirc hien hop dong duoc uoc tinh mot each dang tin cay thi:@ Doi voi cac hop dong xay dung qui dmh nha thau du'oc thanh toan theo tien do ke hoach,
doanh thu va chi phi lien quan den hgp dong duoc ghi nhan tu'ong ling vcri phan cong viec dahoan thanh do Tong Cong ty ty xac dinh.
@ Doi voi cac hop dong xay dung qui dinh nha thau duoc thanh toan theo gia trj khoi luxmg thuchien, doanh thu va chi phi lien quan den hop dong du'erc ghi nhan tuong ling voi phan congviec da hoan thanh duoc khach hang xac nhan va dirge phan anh tren hoa don da lap.
Cac khoan tang, giam kJioi Iirong xay lap, cac khoan thu boi thuong va cac khoan thu khac chiduoc ghi nhan doanh thu khi da duoc thing nhat voi kliach hang.
Khi ket qua thuc hien hop dong xay dung khong the uoc tinh duoc mot each dang tin cay, thi:@ Doanh thu chi duoc ghi nhan tuong duong voi chi phi cua hop dong da phat sinh ma viec hoan
tra la tuong doi chac chan.
@ Chi phi cua hop dong chi duoc ghi nhan vao chi phi khi da phat sinh.
Chenh lech giua tong doanh thu Iuy ke cua hop dong xay dung da ghi nhan va khoan tiSn lily keghi tren hoa don thanh toan theo tien do ke hoach cua hop dong dupe ghi nhan la khoan phai thuhole phai tra theo tien dp ke hoach ciia cac hop dong xay dung.
Tien laiTien lai dugc ghi nhan tren ccr so1 thai gian va lai suat thuc te timg ky.
Tien ban quyen
Ti&i ban quyen duoc ghi nhan tren ca so' don tich phii hop voi hgp d6ng.
Co tii'c va Iffi nhuan (tifffc cliia
Co tic va loi nhuan dugc chia dugc ghi nh|n khi Tong Cong ty duoc quyen nhan co tiic hoac Iginhuan tit viec gop von. Rieng co tuc nhan bang co phieu ldiong ghi nhan vao tlm nhap ma chi theo
doi so luong ting them.
Ban tlniyit minh ndy Id m$t bg phgn htyp thank xhphai dtiyc doc cung vai Bao cao lai chinh hyp nhdt 22
TONG CONG TY XAY Dl/NG CONG TRINH GIAO THONG 6 - CONG TY CO PHANBia chi: 127 Buih Tien Hoang, Phucmg 3, QuSn Binh Thanh, Thanh ph6 Ho Chi Minh, Viet NamBAO CAO TAl CHFNH HOP NHATCho nam tai chinh kSt thuc ngay 31 thang 12 nam 2014Ban thuyjt minh Bao cao tai chinh hpp nhat (tiep theo)
22. Tai san tai chinh
Phan loai tai san tai chinhViec phan loai cac tai san tai chinh nay phu thuQC vao ban chat va muc dich cua tai san tai chinh va
duo'C quyet dinh tai th6i diem ghi nhan ban dau. Cac tai san tai chinh cua Tong Cong ty gom cacnhom: cac khoan phai thu, tai san tai chinh sail sang de ban.
Cac khoan phai thuCac khoan phai thu la cac tai san tai chinh phi phai sinh vo'i cac khoan thanh toan co dinh hoac cothe xac dinh va khong ducrc niem yet tren thi truong.
Tai san tai chinh san sang de ban
Tai san tai chinh san sang de ban la cac tai san tai chinh phi phai sinh duoc xac dinh la san sang dSban hoac khong diro'c phan loai la cac tai sail tai chinh ghi nhan theo gia trj hop ly thong qua Baocao ket qua hoat dong kinh doanh, cdc khoan dau tir giu' den ngay <Jao han hoac cac khoan cho vay
va phai thu.
Gia tri ghi so tan Sail cua tai san tai chinhCac tai san tai chinh du'gc ghi nhan tai ngay mua va dung ghi nhan tai ngay ban. Tai thoi diem ghinhan Ian dau, cac tai san tai chinh duoc ghi nhan theo gia goc cgng cac chi phi phat sinh khac lienquan true tiep den viec mua, phat hanh tai sail tai chinh do.
23. Nff phai tra tai chinh va cong cu von chu so' Iiuu
Cac cong cu tai chinh du'oc phan loai la no1 phai ti'a tai chinh hoac cong cu von chu so1 huu tai thoi
diem ghi nhan ban dau phu hop voi ban chat va dinh nghTa cua na phai tra tai chinh va cong cu vonchu scr hiju.
NaphM tra tai chinhViec phan loai cac khoan no1 tai chinh phu thuoc vao ban chat va muc dich cua khoan no1 tai chinh
va dugc quyet dinh tai thai diem ghi nhan ban dSu. Ncr phai tra tai chinh cua Tong Cong ty gomcac khoan phai tra nguai ban, vay va no1, cac khoan phai tra khac.
Tai thd'i diem ghi nhan Ian dau, cac khoan no1 phai tra tai chinh du'oc ghi nhan ban dau theo gia goc
cong cac chi phi phat sinh khac lien quan trirc tiep den ncr phai tra tai chinh do.
Cong cu von chit sd hiru
Cong cu von chu so hu'u la hop dong chung to duoc nhung loi ich con lai ve tai san cua Tong Cong
ty sau khi tru1 di toan bo nghTa vu.
24. Bu tru* cac cong cu tai chinh
Cac tai san tai chinh va no1 phai tra tai chinh chi du'gc bu tru1 v6i nhau va trinh bay gia tri thuSn trenBang can doi kg toan khi va chi khi Tong Cong ty:@ Co quyen hop phap de bu tri'r gia trj da du'oc ghi nhan; va
@ Co du dinh thanh toan tren co1 scr thuan hoac ghi nhan tai san va thanh toan ncr phai tra cungmot thai diem.
Ban thuydl minh nhy la ingt bp phQn hgp ihdnh vaphai duqc dgc citng vai Bdo cao lai chinh hgp nhat 23
TONG CONG TY XAY DlfNG CONG TRINH GIAO THONG 6 - CONG TY CO PHANDja chi: 127 Dinll Tien Hoang, Phir&ng 3, Quan Blnh Thanh, Thanh ph6 H8 Chi Minh, Viet NamBAO CAO TAl CHtNH HOP NHATCho nam tai chinh kit thuc ngay 3 1 thang 12 nam 2014
V. THONG TIN B6 SUNG CHO CAC KHOAN MUC TRINH BAY TRONG BANG CAN BOIICE TOAN HOP NHAT
1. Tien va cac khoan tmyng du'O'ng tien
Tien mat
Tien gi'ri ngan hang _
Cong
2. Dau tir ngan han
Dau tir ngan han khac tai Cong ty Co phan Congtrinh Giao thong 68-Tiin gin tai Ngan hang Dau tie va Phut trim Viet
Nam - Chi nhdnh Ba Ria - Vung Tau _
Cong
3. Phai fhu khach hang
Phai thu kbach hang tai Cong ty mePhai thu kliach liang tai Cong ty C6 phan Congtrinh Giao thong 68Phai thu khach hang tai Cong ty Co phan Bao triva Xay dung Diro'ng bo 71Phai thu kliach hang tai Cong ty Dau tu - Xaydung Cong trinh 676Phai thu khach hang tai Cong ty Co phan Xaydung Duong bo 678Phai thu khach hang tai Cong ty Co phan Bao triva Xay dung Giao thong 714Phai thu kliach hang tai Cong ty C6 phan Xaydung va Bao tri Cong trinh Giao thong 719Phai thu khach hang tai Cong ty Sua chua - Xaydung Cong trinh Co khi Giao thSng 721 _C ng =
4. Tra triro'c clio nguoi ban
Tra tru'ac cho ngaoi ban tai Cong ty me
Tra truac cho nguai ban tai Cong ty Co phanCong trinh Giao thong 68Tra truac cho nguai ban tai Cong ty Co phan Baotri va Xay dung Ducmg bo 71Tra trudc cho nguai ban tai Cong ty Dau tir - Xay
dung Cong trinh 676Tra truac cho ngu'6'i ban tai Cong ty Co phan Xay
dung Duong bo 678Tra truac cho nguoi ban tai Cong ty Co phan Bao
So cuoi nam
1.801.404.726
325.746.644.812
327.548.049.538
So cuoi nam
2.515.311.664
2.515.311.664
2.515.311.664
So cuoi nam
220.498.692.289
30.566.582.831
6.406.500.032
13.210.264.877
7.701.804.486
3.704.667.790
1.680.267.831
13.258.362.478
297.027.142.614
So cuoi nam
158.064.646.082
28.996.898.924
507.634.544
370.576.599
967.633.401168.500.000
S6 dSu nam
So dau nam
So dau nam
So dau nam
Ban thuyit minh nay la inQt b phqn hgp thank vaphai dupe Aqc citng vai Bdo cdo idi chinh hgp nhal 24
TONG CONG TY XAY Dl/NG CONG TRINH GIAO THONG 6 - CONG TY CO PHANBia chi: 127 Binh Tien Hoang, Phirang 3, Quan Binh Thanh, Thanh pha H6 Chi Minh, Viet Nam
BAO CAO TAI CHINH HOP NHATCho nam tai chinh kit thfic ngay 31 thang 12 nSm 2014Ban thuyet minh Bdo eao tai chinh hop nhSt (tilp theo)
So cuoi nam
tri va Xay dung Giao thong 714Tra truoc cho ngiro'i ban tai Cong ty Co phan Xay
dung va Bao tri Cong trinh Giao thong 719 29.000.000Tra truac cho nguoi ban tai Cong ty Sua chua -
Xay dung Cong trinh Co khi Giao thong 721 278.727.184
Cong 189.383.616.734
5. Cac khoan phai thu khac
So cuoi nain
Phai thu khac tai Cong ty me 121.893.521.407Phai thu khac tai Cong ty Co phan Cong trinhGiao thong 68 12.744.616.048Phai thu khac tai Cong ty Co phan Bao tri va Xaydung Duong bo 71 26.815.019Phai thu khac tai Cong ty Dau tir - Xay dungCong trinh 676 3.342.406.025Phai thu khac tai Cong ty Co phan Bao tri va Xaydung Giao thong 714 . 192.275.000Phai thu khac tai Cong ty C6 phan Xay dung vaBao tri Cong trinh Giao thong 719 39.061.919Phai thu khac tai Cong ty Siia cliua - Xay dungCong trinh Co khi Giao thong 721 184.062.291Cpng 138.422.757.709
So daii nam
So dau nam
6. Hang ton kho
Nguyen lieu, vat lieuCong cu, dung cu
Chi phi san xuat, kinh doanh do1 dangThanh pham
Cong
7. Chi phi tra truo'c ngan han .
Chi phi bao lanh thirc hien hop dongChi phi cong cu dung cu
Cong
8. Thue va cac khoan khac phai thu Nha nuoc
Thue xuat nhjp khau nop thiraThue thu nh^p doanh nghiep nop thu-aThue thu nhSp ca nhan npp thiraTiSn thue dat nop thiraCac khoan khac phai thu nha nude
Cong
So cuoi nam
9.421.241.1183.009.810.691
329.458.144.8575.563.147.409
347.452.344.075
So cuoi nam
1.599.330.2476.748.250.405
8.347.580.652
So cuoi nam
4.504.494
10.411.437159.508.94840.031.12743.077.729
257.533.735
So dau n a in
So dau nam
So dau nam
Ban thuyetminh iiayia niQl bg ph$n hpp lhanli vaphai Huge c!qc cimgvui Bao cao iai chink hgp nh&l 25
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TONG CONG TY XAY Dl/NG CONG TRINH GIAO THONG 6 - CONG TY CO PHANBia chi: 127 Dinli Tien HoSng, Phircrng 3, QuSn Blnh Thanh, Thanh phS H6 Chi Minh, Viet NamBAO CAO TAl CHINH HOP NHATClio nam tai chinh kit thuc ngay 31 tiling 12 nam 2014
Ban thuj'lt minh B4o cdo tii chiah hop nhat (tijp theo)
10. Tang, giant tai san co ctinh vo hinh
Quyen sir (lung Phan mem
(Tat may tinh Giay phep moNguyen giaSo dau nam -
Tang trong nam do nhan ban
Cong
giao tir Cong ty TNHHGiam trong nam
S3 cuoi nam
Trong do:
Da kliau hao het nhung van
con sir dung
Gia tri hao mon
So dau nam
Tang trong nam
Khdu hao trong nam
Nhan ban giao tic Cong tyTNHHGiam trong nam
So cuoi nam
Gia tri con laiSo dau nam
So cuoi nam
Trong do:
Tam thoi chua sis dungDang cha thanh ]y
11. Chi phi xay dung co' ban do1 dang
101.842.857.326 107.763.288 130.000.000 102.080.620.614
101.842.857.326 107.763.288 130.000.000 102.080.620.614
529.360.580 89.403.144 81.998.740 700.762.464234.165.338 8.691.993 4.000.105 246.857.436
295.195.242 80.711.151 77.998.635 453.905.028
So <Jau nam So cuoi nani
Cong trinh Chung cu 127 Dinh Tien Hoang -Congtyme " 15.499.036.481
Cong trinh Chung cu Hoa Hong - Cong ty Cophan Cong trinJi Giao thong 68 280.954.545Cong trinh Nha hat 78.4 - Cong ty C6 phin Xaydung Duong bo 678 116.470.414Cong trinh Mo da (Ninh Gia-Di'rc Tiong-Lam
Dong) - Cong ty C6 phan Xay dung Duong bo 678 129.598.344Cong trinh Xay dung nha Van phong - Cong tySu'a chu-a - Xay dung cong trinh Ca khf Giao
thong 721 1.964.398.854Cong 17,990.458.638
Ban thuyit mmh nay la mqt b$phan hgp thanh vaphai 3ia?c d<?c ciing vdi Bdo cdo lai chlnli hpp nhat 27
529.360.580
101.313.496.746
89.403.144
18.360.144
81.998.740
48.001.260
700.762.464
101.379.858.150
TONG CONG TY XAY Dl/NG CONG TRINH GIAO THONG 6 - CONG TY CO PHANBja chi: 127 Dinh Tien Hoang, Phuong 3, Quln Blnh Thanh, Thanh ph6 H6 Chi Minh, Viet NamBAO CAO TAl CHtNH HOP NHATCho nSm tai chi'nh kit thuc ngay 31 thing 12 nam 2014
Ban thuylt minh Bdo cio tk\chinh hop nhit (tiep theo)
12. BSu tir vao cong ty Hen kit, lien doanh
Ten cong ty lien ket,lien doanh
Noi thanh lapva boat dong
TyleTy le quyen So luwnglo-i ich biiu c5 phan
quyet
So tien
Cong ty Co phan 309/lANguyIn VanCong trinh Giao Tr6i,Pl, Q.Tan Binh, 45,20% 45,20% 815.332thong 61 TP.HCM 11.104.507.951Cong ty C6 phin Xay 127 Dinh Tien Hoang,dung Cong trinh Giao P.3, Q.Binh Thanh, 28,11% 28,11% 1.205.321thong 710 TP.HCM . 16.432.438.073Cong ty Co phan To 5, ap Tan Lap, xa
Khai thac da va Xay Dong Hoa, huyen DI An, 30,07% 30,07% 406.000dung Cong trinh 621 tinh Binh Duo'ngCong ty C6 phln Xay 86 Cach Mang Thing 8,dirng Cong trinh giao P.An Thai, Q.Binh 41,57% 41,57% 415.700thong 675 Thuy, TP.Can Tho 4.674.962.523Cong ty C6 phSn Co LSu 3 Toa nha 127 Dinhkiii va Xay dung Tien Hoang, P.3, Q.Binh 48,59% 48,59% 845.386Cong trinh 623 Thanh, TP.HCMC?ng
13. t)au tu' dai ban khac
Cong ty C6 ph4n Beton 6Cong ty Co phln Xay dyng Cong trinh hang
khong 647Ngan hang TMCP Phat trien Nha TP.H6 Chi MinhCong ty Co phin Dto tu- Xay dung Cong trinh 639
Cong ty Co phan Cong trinh giao thong 610Cong ty C6 phln D4u tu- Pliat triSn Ha ting
Cong ty Co phan Cong trinh Giao thong 677Cong ty Lien doanh Xi mang Viet Hoa _
Cong
So cuoi nam
13.698.321.000
1.685.222.804567.858.801
1.058.627.6507.846.354.9722.900.000.000
500.000.0004.678.865.620
32.935.250.847
8.453.864.13140.665.772.678
Sielau nara
14. Chi phi tra tm&c dai hanSo cuqi nani
Chi phi throng hieu 741.225.198Chi phi Cong cu dung cu 29.966.082.605Chi phi trg cap thoi vieo trong qua trinh c6 phan hoa 574.142.707
Chi phi sira chua 3.635.814.508Quyen kliai thac mo 311.475.920Chi phi sail xuit da cho phaii b6 81.155.600
Cong 35.309.896.538
So (tau nam
15. Tai san dai han khac
La klioan ky quy, ky cugc dai han.
Ban thuyet rttinh nay la tnQt bpphdn hgp lhanh vapliai ctifpc dgc chug voi Bdo cdo tai chink h<yp what 28
TONG CONG TY XAY Dl/NG CONG TRINH GIAO THONG 6 - CONG TY CO PHANBia chi: 127 Dinh Tien Hoang, Phirtmg 3, QuSn Binh Thanh, Thanh ph6 H6 Chi Minh, ViStNamBAO CAO TAl CHINH HOP NHATCho nam tai chinh kit thiic ngay 31 thang 12 nam 2014Ban thuylt minh Bao do tai chinh hop nhat (tiSp theo)
16. Vay va nff ngan han
Vay ngan han ngan hangNgdn hang TMCP Btiu tu va Phdt triin Viet Nam-Chi nhanh Gia BinhNgan hang TMCP Cong thuong Viet NamNgdn hang TMCP Dong A ~ Chi nhanh Quan 9Ngdn hang TMCP Bern tu va Phdt triin Viet Nam-Chi nhanh Binh ThiianNgdn hang TMCP Bdu tu va Phdt triin Viet Nam-Chi nhanh Binh DixcmgNgdn hang TMCP Ban tw va Phdt triin Viet Nam-Chi nhanh Lam BongVay ngan han cac to chi'rc va ca nhan khac
Vay nguai lao dongVayBATCBit Nguyin Thi Binh
Vay cac 36i tirpng khacVay dai han den han traVay Ngdn hang Phdt triin Viet Nam (OBA) taiCong ty meVay von OBA tai Cong ty Siea chua - Xdy dimgCong trinh Ca khi Giao thong 721
Cong
17. Phai tra ngiroi ban
Phai tra ngu'cri ban tai Cong ty me
Phai tra nguai ban tai Cong ty Co phan Cong trinhGiao thong 68Phai tra nguoi ban tai Cong ty Co phan Bao tri vaXay dung Buxmg bo 71Phai tra nguoi ban tai Cong ty Dau tu - Xay dirngCong trinh 676Phai tra nguroi ban tai Congty Co phan Xay dirngDirong bo 678Phai tra nguoi ban tai Cong ty Co phan Bao tri vaXay dyng Giao thong 714Phai tra ngu'cri ban tai Cong ty Sua chua - Xay
du-ng Cong trinh Ca khi Giao thong 721Cong
So cuoi nam
258.711.387.820
224.075.773.66425.063.352.4062.400.000.000
J.000.000.000
1.614.506.000
4.557.755.750
9.360.865.0005.357.240.000
2.500.000.0001.000.000.000
503.625.000143.074.143.848
135.720.482.577
7.353.661.271
411.146.396.668
So cuoi nam
189.667.495.133
21.724.093.697
3.876.579.638
8.164.049.903
2.593.932.336
1.600.231.829
1.364.595.829228.990.978.365
So dau nam
So (Tan nam
Ban Ihuyei minh nay la m$t b$ phqn hgp thanh va phai Huge Uqc cimg val Bdo c&o tai chinh hap nhat 29
TONG CONG TY XAY Dl/NG CONG TRINH GIAO THONG 6 - CONG TY CO PHANDia chi: 127 Dinh Tien Hoang, Phirong 3, QuStl Blnh Thanh, Thanh pli6 H6 Chi Minh, Viet Nam
BAO CAO TAl CHINH HOP NHATClio n5m tai chinh ka time ngay 31 thang 12nara2014
Ban thuySt minh Bao cao tai chinh hop nliSt (tiSp theo)
18. Ngiroi mua tra tien trirffc
Nguai mua tra tien trnoc tai Cong ty meNguoi mua tra tien truoc tai Cong ty C6 phanCong trinh Giao thong 68Nguai mua tra tien tru'oc tai Cong ty C6 phan Baotri va Xay dung E)u"6ng bo 71Nguoi mua tra tien truce tai Cong ty DSu tu - Xay
dung Cong trinh 676Ngu'oi mua tra tien tru'oc tai Cong ty Co phan Xay
dung Duong bo 678Nguoi mua tra tien truoc tai Cong ty Co phan Baotri va Xay dung Giao thong 714Nguai mua tra tien trmjc tai Cong ty Sua chua -
Xay dung Cong trinh Ca khi Giao thong 721
Cong
19. Thue va cac klioan phai nop Nha nuoc
Thue GTGT hang ban noi diaThue thu nhap doanh nghiepThul thu nhap ca nhan
ThuS tai nguyenThug nha dat, tien thue datCac Ioai thue khacCac khoan phi. le phi va cac khoan phai nop khacCong I
So cudi nam
207.160.011.081
39.004.220.085
2.484.691.000
431.798.622
617.118.162
200.000.000
694.049.000
250.591.887.950
So cuoi nani
14.132.947.1904.087.746.041
2(4.744.714117.407.186554.795.762287.995.306
1.106.142.825
20.501.779.024
So ctau nam
So dSu nam
Thue nop thtra ctirgc trinh bay 61 chi tieu Thue va cac khoan khac phai thu Nha nu'CTC (xem thuyitminh s6 V.8).
Thue gid tri gia tangTong Cong ty nop thue gia tri gia tang theo phuorng phap khau tru' v6i thue suat 10%.
Thuithu nhap doanh nghiep
Cong ty m?Cong ty C6 phan Cong trinh Giao thong 68Cong ty C6 phan Bao tri va Xay dung duong bO 71Cong ty Co phan Xay dung duong bo 678Cong ty Co phan Bao tri va Xay dung giao thong 714Cong ty Co phan Xay dung va Bao tri Cong trinh giao thong 719
Cong
Cdc loai thue kltdcTong Cong ty ke khai va nop theo qui dinh.
Nam nay
3.564.393.224197.392.084213.703.737
175.744.30922.065.557
129.155.2364.302.454.147
Ban thuyet tninh nay lei mgl bdphdn hpp thhnh vapha'i dupe &qc citrtgvdi Bdo cdo tdi chlnh hap nhdt 30
TONG CONG TY XAY DI/NG CONG TRINH GIAO THONG 6 - CONG TY CO PHANDja chi: 127 Binh Tien Hoang, Phirtmg 3, Quan Btah Thanh, Thanh ph6 H6 Chi Minh, Viet NambAo cAo tAi chinh hop nhatClio nam tai chinh kk thuc ngay 31 tllang 12 nam 2014
Ban thuyet minh Bdo cao (ai chfnh hp'p nhat (tiep theo)
20. Chi phi pliai tra
Chi phi lai vay phai traTrich tnroc chi phi Cong trinhTrich truoc tro cap mat viec lam
Chi phi Iuong phai traTrich tru'oc chi phi san xuat da
Thu lao Hoi dong quail trj va Ban kiem soat
Cong
21. Cac khoan phai tra, phai nop ngan ban khac
Phai tra khac tai Cong ty mePhai tra khac tai Cong ty Co phan Cong trinhGiao thong 68Phai tra khac tai Cong ty Co phan Bao tri va Xaydung Duong bg 71Phai tra khac tai Cong ty Dau tup - Xay dirng Congtrinh 676Phai tra khac tai Cong ty Co phan Xay dungDuong bo 678Phai tra khac tai Cong ty C6 phan Bao tri va Xaydung Giao thong 714Phai tra khac tai Cong ty Sua chua - Xay dirngCong trinh Ca khi Giao thong 721
Cong
22. Quy Idien thuwng, phiic lo'i
Quy khen thirong, phiic loi tai Cong ty Co plianCong trinii Giao thong 68Quy khen thuong, phiic loi tai Cong ty Co plianBao tri va Xay dung Duong bo 71Quy khen thucmg, phuc loi tai Cong ty Dau tu -Xay dung Cong trinh 676Quy khen thuong, phuc Igi tai Cong ty Co phanXay dung Duong b? 678Quy khen thuong, phiic loi tai Cong ty Co phanBao tri va Xay du'ng Giao thong 714
Quy khen thuong, phuc loi tai Cong ty Co phanXay dung va Bao tri Cong trinh Giao thong 719
Cong
1.293.828.523
193.997.383.33912.533.091
538.429.144920.781.75555.700.000
196.818.655.852
So cudi nam
91.798.982.613
6.109.176.265
7.138.068.729
3.048.975.508
2.710.608.768
765.445.972
12.452.369.904
124.023.627.759
S6 cu6i nam
335.605.543
135.762.820
24.651.832
59.149.421
28.880.775
199.553.875
783.604.266
So <Jau nam
So flail nam
Ban thuyil mirth ndy la mot bophdn hop thanh vaphai dirge doc ciing vai Bao cdo tai ch'mh hpp u/idt 31
Cong
TONG CONG TY XAY Dl/NG CONG TRINH GIAO THONG 6 - CONG TY CO PHANDja chi: 127 Dinli Tien Hoang, Phircmg 3, Quan Binh Thanh, Thanh ph6 H6 Chi Minh, Viet Nam
BAO CAO TAI CHINH HOP NHATCho nSm tai chinh kit thuc ngay 3 1 thing 12 nam 2014Ban thuyet mini] Bao cao tai chlnh hop nhdt (ti6p theo)
23. V6n chu so- hfl-u
Bang ctdi cliieu Men Song am von chu sa hmi
Quy du- Loi nhuan sauVonflautu'Ciia Qu>' 3an tw ph6ng tai tliul chu-a phan
So du dau nam nay -
Nlian ban giao tuCongtyTNHH 478.007.985.056 - - - 478.007.985.056
Tang do liuy but toanhach toan giam von
tirong ling von dau
tu1 tai Cong ty con
trong giai doan tir01/07/2013 din17/06/2014 17.291,316.850 - - - 17.291.316.850Loi nhuan trong nam - - - 15.302.812.717 15.302.812.717
Tang do hop nhatkinhdoanh - 286.450.458 137.919.272 (5.172.106.892) (4.747.737.162)Giam von tuong ling56 vu-ot v6n dilu le (3.299.301.906) - - - (3.299.301.906)
Dieu chinh loi felltrong cong ty lien Ic6t -_ 3.639.595.220 3.639.595.220
S6 du- cuoi nam nay 492.000.000.000 286.450.458 137.919.272 13.770.301.045 506.194.670.775
Chi del von dau tu- cua chu s& him
- 17.291.316.850
- 15.302.812.717 15.302.812.717
So cuoi nam
Von dau tir ciia Nha nude
Von gop cua cac co dong khac
Cong
Co phieu
So lucmg co phieu dang ky piiat hanhSo Iuong co phieu da phat hanhSo lugng co phieu dirge mua laiSo luong co phieu dang luu hanh
Menh gia co phieu dang lull hanh: 10.000 VND.
24. Ixri ich cua co dong thieu so
Von dau tu' cua chii sa huu
Quy dau tu phat trienQuy du phong tai chinhLoi nhuan sau time chira phan phoi
S6 cu6i nam
456.950.000.00035.050.000.000
492.000.000.000
So euoi iiain
4.920.0004.920.0004.920.0004.920.000
So ciioi nam
14.299.500.000
187.545.09690.298.627
327.890.099
14.905.233.822
4.920.0004.920.0004.920.0004.920.000
So dau nam
Ban iliuyit minhnay la nipt bophjn hgplhanh va phai duac dgc ciingvoi Bao cao lai chink h<rp nfirft 32
SodSu
Sodau
nam
-
-
nam
TONG CONG TY XAY DI/NG CONG TRINH GIAO THONG 6 - CONG TY CO PHANBia chi: 127 DMi Tien Hoang, Phirong 3, Qujn Binh Thanh, Thanh pliS H6 Chi Minh, Viet NamBAO CAO TAl CHINH HOP NHATCho nSm tai chinli ket thuc ngay 31 thang 12 nam 2014Ban thuyet minh Bao cao tai chinh hpp nhat (tiep theo)
VI. THONG TIN BO SUNG CHO CAC KHOAN MUC TRINH BAY TRONG BAO CAO KETQUA HOAT DONG KINH DOANH HOP NHAT
1. Doanh thu
Doanh thu hoat dong xay dirngDoanh thu clio thue may moc, thiet bi
Doanh thu khacDoanh thu thuan
2. Gia von hang banLa gia von cua hang hoa djch vu da cung cap.
3. Doanh thu hoat dong tai chinh
Lai tien gu'i, tien cho vay
Lai dau tu trai phieu, ky phieu, tin phieuCo ti'ic, loi nhuan duoc chia
Lai chenli lech ty gia clura thyc liienLai chenh lech ty gia da thuc hien
Cong
4. Chi phi tai chinh
Chi phi lai vayLai mua hang tra chain
Chi phi hoat dong tai chinh khac
Cong
5. Thu nhap khac
Tien thu tir thanh ly vat tu', ban phe lieu
Tien thu tu cho thue nha, cho thue thilt bj
Cac khoan thu nhap khac
Cong
6. Chi phi khac
Hoan tra von vay ODA cang Tien Sa - Da Nang
Chenh lech gia xi mang Cong trinh dirong Ho Chi MinhChi phi thanh ly vat tuTien phat cham nop Bao hiem. phat Thue
Cac khoan chi phi kliac
Cong
Nam nay
1.403.971.251.3216.271.012.367
47.953.416.5941.458.195.680.282
Nam nay
10.804.318.5358.494.389.9271.173.259.739
877.099.7101.964.182.953
23.313.250.864
Nam nay
21.688.146.124523.895.311522.247.665
22.734.289.100
Nam nay
195.500.13397.272.727
2.478.501.601
2.771.274.461
Nam nay
1.575.801.754
924.820.7752.273.706.243
82.534.1251.267.263.960
6.124.126.857
Ban thiiyit minJi ray Id nipt b<j phdn hyp thanh v& phai duqc dgc ciing v&i Bdo cdo tai chinh hyp nhat 33
TONG CONG TY XAY Dl/NG CONG TRINH GIAO THONG 6 - CONG TY CO PHANDja chi: 127 Dinh Tien Hoang, Plurdng 3, Quan Blnli Thanh, Thanh ph6 Ho Chi Minli, Viet Nam
BAO CAO TAI CHINH HOP NHATClio nam tai chfnli kk thiic ngay 31 tliang 12 nam 2014
Ban thuyet minh Bao cao t&\ chfnli hp"p nhat (tiep theo)
7. Lai co' ban tren co phieu
Nam nay
Lai nhuan ke toan sail time thu nhap doanh ngliiep 15.302.812.717
Cac khoan dieu chinh tang, giam lo'i nhuan ke toan de xac 6]nh Igi nhuan phanbo cho co ilong so liuu co phieu pho thongLai nhuan phan bo cho co dong so1 huu co phieu pho thong 15.302.812.717C6 phiSu ph6 thong dang lira hanh binh quan trong nam 49.200.000Lai co- ban tren c6 philu 211
VII. NHCNG THONG TIN KHAC
1. Quan ly rui ro tai chinh
Tong quanHoat (long cua Tong Cong ly phat sinh cac rui ro tai chinh sau: rui ro tin dung, rui ro thanh khoanva rui ro thi trudng. Ban Tong Giam doc chju trach nhiem trong viec thiet lap cac chinh sach vacac kilm soat nham giam thieu cac riii ro tai chinli cung nhu giam sat viec thuc hien cac chinh sachva cac ki6m soat da thiet lap. Viec quan ly riii ro dtroc thuc hien chii yen boi Phong Kl toan - Taichinh theo cac chinh sach va cac thu tuc eta duoc Ban Tong Giam doc phe duyet.
Rid ro tin dungRui ro tin dung la rui ro ma mpt ben iham gia trong hop dong khong co kha nang thuc hien duo'cnghTa vu cua minh dan den ton thit ve tai chinh cho Tong Cong ty.
Tong Cong ty co cac rui ro tin dung phat sinh chu yeu tu1 cac khoan phai thu khach hang va tien gtri
Phai thu khdch hangTong Cong ty giam thieu rui ro tin dung bang each chi giao djch voi cac (Jon vi co kha nang taichinh tot, yeu cau mo1 thu tin dung hoac co tai sin dam bao doi voi cac don vj giao djch Ian dau haychira co thong tin ve kha nang tai chinh. Ngoai ra, nhan vien ke toan cong ng thuang xuyen theo
doi ng phai thu de don doc thu hoi.
Khoan phai thu khach hang cua Tong Cong ty lien quan den nhieu don vi va ca nhan nen rui ro tmdung tap trung doi voi khoan phai thu khach hang la thap.
77 77 giri ngan hangCac khoan tien gili ngan hang co ky han va kliong co ky han cua Tong Cong ty dugc gui tai cacngan hang co uy tin do vay rui ro tin dung doi voi tien gui ngan hang la thap.
Mire do rui ro tin dung toi da doi voi cac tai san tai chinh la gia tri glii so cua cac tai san tai chinh(xem thuylt minh so VII.2 ve gia tri ghi so ciia cac tai san tai chinh).
Ban thuyit minh ndy Id mQt b$ ph$n hyp thanh vaphai dupe c!qc citng voi Bdo cdo tai chirth hpp nhat 34
TONG CONG TY XAY Dl/NG CONG TRINH GIAO THONG 6 - CONG TY CO PHANDia chi: 127 Binh Tien Hoang, Ptlirong 3, Qu3n Binh Than]], Thanh ph6 H6 Chf Minh, Viet Nam
BAO CAO TAI CHiNH HOP NHATCho nSm tai chmll ket thilc ngay 31 thing 12 nam 2014Ban thuyet minh Bao cio tai chinli hop nhat (tiep theo)
Bang phan ti'ch ve thai gian qua han va giam gia ciia cac tai san tai chinh nhu1 sau:
Da qua han
Chua qua han hay va/hoac bj giam
So cuoi nam
Tien va cac khoan tuTOig duoiig tien 327.548.049.538 - 327.548.049.538
Phai thu khach hang 257.609.693.345 39.417.449.269 297.027.142.614Cac khoan phai thu khac 176.29S.78S.733 - 176.298.788.733Tai sail tai chinh sin sang de ban 35.450.562.511 -_ 35.450.562.511
Cong 796.907.094.127 39.417.449.269 836.324.543.396
Rui ro thanh khoan
Riii ro thanh khoan la rui ro Tong Cong ty gap kho khan khi thuc hien ngliTa vu tai chinh do thieutien.
Riii ro thanh khoan cua Tong Cong ty chu yeu phat sinh tu' viec cac tai san tai chinh va no phai tra
tai chinh co cac thoi diem dao han lech nhau.
Tong Cong ty quan ly rui ro thanh klioan thong qua cac bien phap: thuoiig xuyen theo doi cac yencau ve thanh toan hien tai va div kien trong tuong lai de duy tri mot Iirong tien cung nhir cac khoanvay a muc phu hop, giam sat cac luong tien phat sinh thirc te voi du kien nliam giam thieu anilhircnig do bien dpng cua hiong tien.
Thoi han thanh toan cua cac khoan ncr phai tra tai chinh phi phai sinh (bao gom ca lai phai tra) duatren thoi han thanh toan theo hgp dong. Cac khoan no' phai tra tai chinh cua Cong ty deu co thai
han thanh toan tir 01 nam trcf xuong.
Ban Tong Giam doc oho rang muc do mi ro doi voi viec tra no1 la thap. Tong Cong ty co kha nang
thanh toan cac khoan no' den han tir dong tien tu' hoat dong kinh doanh va tien thu tu cac tai san tai
chinh dao han.
Rui ro thi trircfngRui ro thi tru'dng la rui ro ma gia tri hop ly lioac cac luong tien trong tucng lai cua cong cu taichinh se bien dong theo nhQng thay ctoi ciia gia thi trurnig.
Rui ro thi truong lien quan den hoat dong cua Tong Cong ty gom: rui ro lai suit, rui ro ve gia
chu'ng klioaji va rui ro gia nguyen vat lieu.
Cac phan tich ve do nhay, cac danh gia duoi day lien quan den tinh hinh tai chinli ciia Tong Congty tai ngay 31 thang 12 nam 2014 tren ccf so1 gia tri no1 thuan. Mirc.thay doi cua ty gia, lai suat. eiachirng khoan, gia nguyen vat lieu sir dung de phan tich do nhay du'o'c dua tren viec danh gia khanang co the xay ra trong vong rn^t nam toi voi cac dieu kien quan sat du'p'c cua thi trudTig tai thai
ctieni hien tai.
Rui ro lai suat
Rui ro lai suat la riii ro ma gia trj hop ly hqac cac luong tien trong tuo'ng lai cua cong cu tai chinhse bien dong theo nhu'ng thay doi ciia lai suat thi truong.
Rui ro lai suat ciia Tong Cong ty chii yeu lien quan den cac khoan tien giri co ky han va cac khoanvay co lai suat tha noi.
Ban tlmyet mitih nay la nipt b phan hyp thanh \aphai dirpc doc cijng vdi Bao cdo lai chinh hep nhdt 35
TONG CONG TY XAY Dl/NG CONG TRINH GIAO THONG 6 - CONG TY CO PHANDia chi: 127 Binh TiSn Hoang, Phirtmg 3, QuSn Binli Thanh, Thanh ph6 H6 Chi Minh, Viet NamBAO CAO TAl CHlNH HOP NHATCho nam tai chinh kSt thilc ngay 31 thang 12 nSm 2014Ban thuyet minh Bao cao tai chinh ho*p nhSt (tiep theo)
Tong Cong ty quan ]y riii ro Iai suat bang each phan tich tinh hinh thi truomg de dua ra cac quyetd|nh hap ly trong viec chon thoi diem vay va ky han vay thi'ch hop nhSm co dirpc cac Iai suat co )oinhat cung nhu" duy tri co' cau vay vo'i Iai suat tha noi va co cf[nil phu hop.
Cac cong cu tai chinh co Iai suat tha noi cua Tong Cong ty nhir sau:
So cuoi nam
Vay va ivy . (411.146.396.668)So ctau nam
(411.146.396.668)
Tai ngay 31 thang 12 nam 2014, vdi gia ctjnh cac bien so khac khong thay d6i, neu lai suat cackhoan vay VND co lai suat tha noi tang/giam 2% tlii lai nhuan sau thue va von chu so" him nam nay
ciia Tong Cong ty se giam/tang 6.167.195.950 VND.
Rui ro ve gia chi'mg khoan
Cac chiing klioan do Tong Cong ty nam gift co the bj anh huo'ng bai cac rui ro vS gia tri toang laicua chiing khoan dau tup. Tong.Cong ty quan ly rui ro ve gia chi'mg khoan bang each thiet lap han
muc dau tu" va da dang hoa danh muc dau tu1.
Ban Tong Giam d6c danh gia miic dp anh hutmg do bien d^ng cua gia chung khoan den lgi nhuansau thue va von chu so1 huu cua Tong Cong ty la khong dang ke do khoan dau tu1 chung khoan it
bien d<?ng.
Rui ro ve gia nguyen vat lieu
Tong Cong ty co rui ro ve su1 bien dong cua gia nguyen vat lieu. Tong Cong ty quan ly rui ro ve gia
nguyen vat lieu bang each theo doi chat clie cac thong tin va tinh hjnh co lien quan cua thi truongnham quan ly thoi diem mua hang, ke hoach san xuat va muc hang ton kho mot each hop ly.
Tai san Ham brioCong ty khong co tai sail tai clunh the chap cho cac don vi khac cung nhir nhan tai san the chap tu1
cac don vj khac tai ngay 31 thing 12 nam 2014.
Gia trj hop Iy cua tai san va nor phiii tra tai cliinhTai san tai chlnh
Gia trj ghi s6
S6 cuoi nam
Gia gocTiln va cac khoan
tuong dirong ti6n 327.548.049.538Phai thu khach hang 297.027.142.614 (39.417.449.269)Cac khoan phai thukhac 176.298.788.733Tai san tai chfnh sansang Ak ban 35.450.562.511 -
Cong 836.324.543.396 (39.417.449.269)
m SSdau nam Gia tri hop ly
Du- S6 dauDu1 phdng Gia goc ph6ng S6 cu6i ngni nam
327.548.049.538257.609.693.345
176.298.788.733
836.324.543.396 (39.417.449.269) 761.4S6.531.616
Ban thuyet minh nay la mgt bp ph$n hgp lhanh va phdi dupe dpc ci<ng vai Bao cao tai chinh hgp nhdt 36
TONG CONG TY XAY DlTNG CONG TRINH GIAO THONG 6 - CONG TY CO PHANBia chi: 127 Dinji Tien Hotag, Phu&ng 3, Quan Binh Thanh, Thanh phd Hfl Chi Minli, Viet NamBAO CAO TAl CHlNH HOP NHATCho nam tai chinh kit thuc ngay 31 thang 12 nam 2014
Ban thuygt minli B o c^o tii chinh hop nMt (ti6p theo)
Nctphai tra tat chinli
Vay va ngPhai tra ngir&i banCac khoan phai tra khac
Cgng
GiS tri ghi sdS6cu6i nam S6 diii iiam
Gi4 trj hop 1_S_6 cu8i nam S6 flSu nam
411.146.396.668228.990.978.365
320.862.283.611
411.146.396.66822S.990.978.365320.S42.283.611
960.999.658.644 960.979.658.644
Gia tri hop ly ciia cac tai san tai chinh va ngr phai tra tai chinh duoc phan anh theo gia tri co thectuoc chuyen doi trong mot giao djch hieii tai gifra cac ben co day clu hieu biet va mong mu6n giaodich.
Tong Cong ty sir dung phirong phap va gia dinh sail de uwc tinh gia tri hop ly ciia cac tai san taichinh va no- phai tra tai chinh: Gia tri hop ly cua tien va cac ldioan tuong duong tien, phai thukhach hang, cac khoan phai thu khac. vay, phai tra ngu'6i ban va cac khoan phai tra kJiac ngan han
tirong duong gia tri so sach (da trir du1 ghong cho phan uoc tinh co kha nang kliong thu hoi diroc)cua cac klioan muc nay do co ky han ngan.
Ha noi, ngay 20 thang 5 nam 2015
Ngiroi lap bieu Ke toan tiuoiig Tong Giam doc
Cy'TOG CONG TyV>\7 xJydi/i*8 . XOi /
*|c6NSTmNH_Gi/DTH6 f)^ ||/~V
Trail Dao Thuan VOBiicHoa lii Hiing
Ian thuyet minh nay la mpl b<?phdn hgp ihanh vaphai dupe cIqc o tai chlnh h<?p nhSt 37
