BAKER TILLYA&CCONG TY TNHH KIEM TOAN VA TU" VAN A&C

A&C AUDITING AND CONSULTING CO., LTD.

BAG CAO TAI CHINH GILKA NIEN DO6 THANG OAU CUA NAM TA! CHINH

KfiT THUC NGAY 31 THANG 12 NAM 2015

CONG TY CO PHANXAY DIJNG VA GIAO THONG

BJNH DLPQNG

n independent member of

BAKER TILLYINTERNATIONAL

CONG TY CO PHAN XAY Dl/NG VA GIAO THONG BINH Dl/ONG

MUC LUC

1. Muc luc

2. Bao cao cua Hoi dong quan tri

3. Bao cao ket qua cong tac soat xet

4. Bang can doi ke toan giira nien do tai ngay 30 thang 6 nam 2015

5. Bao cao ket qua hoat dong kinh doanh giira nien do6 thang dau cua nam tai chinh ket thuc ngay 31 thang 12 nam 2015

6. Bao cao luru chuyen tien te giira nien do6 thang dau cua nam tai chlnh ket thuc ngay 31 thang 12 nam 2015

Trang

1

2 - 4

5

6 - 9

10

11-12

7. Ban thuyet minh Bao cao tai chinh6 thang dau cua nam tai chinh ket thuc ngay 31 thang 12 nam 2015

8. Phu luc

13-37

38-41

CONG TY CO PHAN XAY Dl/NG VA GIAO THONG BINH Dl/ONG

BAO CAO CUA HOI DONG QUAN TRI

Hoi dong quan tri Cong ty co phan xay dung va giao thong Binh Duong (sau day goi tat la"C6ng ty")trinh bay bao cao cua minh cung voi Bao cao tai chinh giua nien do 6 thang dau cua nam tai chinh ketthuc ngay 31 thang 12 nam 2015.

Khai quat ve Cong tyCong ty la cong ty co phan hoat dong theo Giay chung nhan dang ky doanh nghiep so 3700408992,dang ky Ian dau ngay 25 thang 02 nam 2002 va dang ky thay doi Ian thu 11 ngay 03 thang 7 nam 2015do Sa Ke hoach va Dau tu tinh Binh Duong cap.

Tru so hoat dongDia chiDien thoaiFax

L6 G, duang Dong Khol, phirong Hoa Phu, TP. Thu Dau Mot, tinh Binh(84-650)2220888(84-650)2220886

Hoat dong kinh doanh cua Cong ty theo Giay chung nhan dang ky doanh nghiep la: Xay dung cong trinh giao thong; Xay dung dan dung va cong nghiep; Thi cong dien dan dung va dien cong nghiep; San lap mat bang; San xuat cau kien bang thep, be tong cot thep due san; Lap dat cau kien bang thep, be tong cot thep due san; Kinh doanh vat lieu xay dung (tru hoat dong bai cat); Dau tu xay dung va kinh doanh ca so1 ha tang khu dan cu, khu cong nghiep; Cho thue nha xuong, nha a, nha van phong, kinh doanh bat dong san; Moi giai bat dong san; Tu van bat dong san; Dau gia bat dong san; Quang cao bat dong san; Quan ly bat dong san; San giao dich bat dong san (tru dinh gia bat dong san); Thiet ke tong mat bang xay dung; Thiet ke quy hoach chi tiet; Thiet ke cac cong trinh dan dung, cong nghiep; Thiet ke cong trinh giao thong (cau duong bo); Thiet ke cong trinh dien trung ha the va bien ap tu 35KV tra xuong; Thiet ke he thong dien chieu sang cac cong trinh dan dung va cong nghiep; Giam sat thi cong xay dirng va hoan thien cong trinh dan dung, cong nghiep; Lap du an dau tu; Dau tu tai chinh; San xuat vat lieu xay dung; # Trang tri noi ngoai that (tru thiet ke).

Hoi dong quan tri va Ban dieu hanh, quan lyCac thanh vien Hoi dong quan tri va Ban dieu hanh, quan ly cua Cong ty trong ky va cho den thai diemlap bao cao nay bao gom:

CONG TY CO PHAN XAY DLfNG VA GIAO THONG BINH Dl/ONGBAO CAO CUA HOI DONG QUAN TRI (tip theo)

Hoi dong quan tri

Ho va ten Chuc vu Ngay bo nhiem/mien nhiemOng Quang Van Viet CuongOng Do Van MinhOng Nguyen Kim TienOng Le Tuan DuBa Ho Minh Diem ThuyBa Le Thj Dieu Thanh

Ban kiem sodtHo va ten

Chu tjchChu tjchPho Chu tichThanh vienThanh vienThanh vien

Chuc vu

Bo nhiem ngay 12 thang 6 nam 2015Mien nhiem ngay 12 thang 6 nam 2015Bo nhiem ngay 19 thang 4 nam 2012Bo nhiem ngay 19 thang 4 nam 2012Bo nhiem ngay 19 thang 4 nam 2012Bo nhiem ngay 19 thang 4 nam 2012

Ngay bo nhiemBa Nguyen Thj Thanh NhanBa Pham Vilt YenBa Huynh Thj Que Anh

Ban Tong Gidm doc

Ho va ten

Truong banThanh vienThanh vien

Chuc vu

Bo nhiem ngay 25 thang 4 nam 2014Bo nhiem ngay 19 thang 4 nam 2012Bo nhiem ngay 25 thang 4 nam 2014

Ngay bo nhiemOng Nguyen Kim TienOng Ly Tan TriOng Le Van Cop

Tong Giam docPho Tong Giam docPho Tong Giam doc

Bo nhiem ngay 12 thang 12 nam 2002Bo nhiem ngay 02 thang 01 nam 2007Bo nhiem ngay 01 thang 3 nam 2011

Dai dien phap luatNguai dai dien theo phap luat cua Cong ty trong ky va cho den thai diem lap bao cao nay la OngNguyen Kim Tien - Tong Giam doc (bo nhiem ngay 12 thang 12 nam 2002).

Ong Nguyen Kim Tien da uy quyen cho Ong Ly Tan Tri - Pho Tong Giam doc ky Bao cao tai chinhgiua nien dp 6 thang dau cua nam tai chinh ket thuc ngay 31 thang 12 nam 2015 theo Giay uy quyenngay 02 thang 01 nam 2014.

Kiem toan vienCong ty TNHH Kiem toan va Tu van A&C da dirge chi dinh soat xet Bao cao tai chinh giu'a nien do 6thang dau cua nam tai chinh ket thuc ngay 31 thang 12 nam 2015 cua Congty.

Trach nhiem cua Ban Tong Giam docBan Tong Giam doc chiu trach nhiem lap Bao cao tai chinh giua nien do phan anh trung thuc va hop lytinh hinh tai chinh, ket qua hoat dong kinh doanh va luu chuyen tien te cua Cong ty trong ky. Trongviec lap Bao cao tai chinh giua nien do nay, Ban Tong Giam doc phai: Chon lira cac chinh sach ke toan thich hop va ap dung cac chinh sach nay mot each nhat quan; Thuc hien cac xet doan va cac urcrc tinh mot each hop ly va than trong; Neu ro cac chuan muc ke toan ap dung cho Cong ty co dup'c tuan thu hay khong va tat ca nhung sai

lech trong yeu so voi nhung chuan muc nay da dirge trinh bay va giai thich trong Bao cao tai chinhgiua nien do;

Lap Bao cao tai chinh giira nien do tren ca so hoat dong lien tuc|rir truo~ng hop khong the gia dinhrang Cong ty se tiep tuc hoat dong lien tuc;

Thiet lap va thuc hien he thong kiem soat noi bo mot each huu hieu nham han che rui ro co sai sottrong yeu do gian Ian hoac nham Ian trong viec lap va trinh bay Bao cao tai chinh giua nien do.

&

CONG TY CO PHAN XAY DUlMG VA GIAO THONG BINH Dl/ffNGBAO CAO CUA HOI DONG QUAN TRI (tilp theo)

Ban Tong Giam doc dam bao cac so ke toan thich hop dirge liru gift day du de phan anh tinh hinh taichinh cua Cong ty voi muc do chinh xac hop ly tai bat ky thoi diem nao va cac so sach ke toan tuan thuche do ke toan ap dung. Ban Tong Giam doc cung chiu trach nhiem quan ly cac tai san cua Cong ty vado do da thuc hien cac bien phap thich hop de ngan chan va phat hien cac hanh vi gian Ian va cac vipham khac.

Ban Tong Giam doc cam ket da tuan thu cac yeu cau neu tren trong viec lap Bao cao tai chinh giua niendo.

Phe duyet Bao cao tai chinhHoi dong quan tri phe duyet Bao cao tai chinh giua nien do dinh kem. Bao cao tai chinh giua nien do daphan anh trung thuc va hop ly tinh hinh tai chinh cua Cong ty tai thai diem ngay 30 thang 6 nam 2015,cung nhu ket qua hoat dong kinh doanh va cac luong luu chuyen tien te cho 6 thang dau cua nam taichinh ket thuc ngay 31 thang 12 nam 2015, phu hop vai cac chuan muc ke toan va Che do ke toandoanh nghiep Viet Nam va cac qui dinh phap ly co lien quan den viec lap va trinh bay Bao cao tai chinhgiu'anien do.

Quang Van Viet CirongChu tjch

Ngay 13 thang 8 nam 2015

BAKER TILLYA&CCONG TY TNHH KIEM TOAN VA Til VAN A&C

A&C AUDITING AND CONSULTING CO., LTD.

Headquarters : 2 Tniong Son St., W. 2, Tan Binh Dist, Ho Chi Minn CityTel: (84.8) 3 5472972 - Fax: (84.8) 3 5472970

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 CityBranch in Can Tho : 162C/4 Tran Ngoc Que St., Can Tho Citywww.a-c.com.vn

So: 0716/2015/BCTC-KTTV

BAO CAO KET QUA CONG TAC SOAT XETVE BAO CAO TAI CHINH GIUA NIEN DO

6 THANG DAU CUA NAM TAI CHINH KET THUC NGAY 31 THANG 12 NAM 2015CUA CONG TY CO PHAN XAY DUNG VA GIAO THONG BINH DlTOTVG

Kinh gin: CAC CO DONG, HOI DONG QUAN TRI VA BAN TONG GIAM DOC CONG TYCO PHAN XAY DlTlVG VA GIAO THONG BINH DlTONG

Chung toi da thuc hien cong tac soat xet Bao cao tai chinh giua nien do 6 thang dau cua nam tai chinhket thuc ngay 31 thang 12 nam 2015 cua Cong ty co phan xay dung va giao thong Binh Duong (sau daygoi tat la "Cong ty") gom: Bang can doi ke toan giua nien do tai thoi diem ngay 30 thang 6 nam 2015.Bao cao ket qua hoat dong kinh doanh giua nien do, Bao cao luu chuyen tien te giua nien do va Banthuyet minh Bao cao tai chinh giua nien do 6 thang dau cua nam tai chinh ket thuc ngay 31 thang 12nam 2015, dupe lap ngay 27 thang 7 nam 2015, tu trang 06 den trang 41 kem theo.

Viec lap va trinh bay Bao cao tai chinh giua nien do nay thuoc trach nhiem cua Ban Tong Giam docCong ty. Trach nhiem cua chung toi la dua ra Bao cao ket qua cong tac soat xet ve Bao cao tai chinhgiua nien do nay tren ca so cong tac soat xet cua chung toi.

Chung toi da thuc hien cong tac soat xet Bao cao tai chinh giua nien dp theo Chuan muc kiem toan VietNam ve cong tac soat xet. Chuan muc nay yeu cau cong tac soat xet phai lap ke hoach va thuc hien deco su dam bao vira phai rang Bao cao tai chinh giua nien do khong con chua dung nhu'ng sai sot trpngyen. Cong tac soat xet bao gom chu yeu la viec trao doi vai nhan sir cua Cong ty va ap dung cac thu tucphan tich tren nhung thong tin tai chinh; cong tac nay cung cap mot muc do dam bao thap hon cong tackiem toan. Chung toi khong thuc hien cong viec kiem toan nen cung khong dua ra y kien kiem toan.

Tren ca so cong tac soat xet cua chung toi, chung toi khong thay co su kien nao de chung toi cho rangBao cao tai chinh giu'a nien do dinh kem theo day khong phan anh trung thuc va hop ly tren cac khiacanh trong yeu, phu hop vai cac chuan muc ke toan, Che do ke toan doanh nghiep Viet Nam va cac quydinh phap ly co lien quan den viec lap va trinh bay Bao cao tai chinh gitra nien do.

Cong iem toan va Tir van A&C

- Pho Tong Giam docS6 Qtay CNDKHN kiem toan: 0100-2013-008-1

TP. H6 Chi Minh, ngay 13 thang 8 nam 2015

Hoang Thai Viro'ng - Kiem toan vicnS6 Gidy CNDKWN kilm toan: 2129-2013-008-1

INTERNATIONAL

CONG TY CO PHAN XAY Dl/NG VA GIAO THONG BINH Dl/QNGDia chi: L6 G, duong >6ng Khai, phuong Hoa Phu, TP. Thu Dau Mot, tinh Binh DuongBAG CAO TAI CHINH GIU'A NIEN DO -6 thang dau cua nam tai chinh kit thuc ngay 31 thang 12 nam 2015

BANG CAN DOI KE TO AN GltTA NIEN DOTai ngay 30 thang 6 nam 2015

Don vi tinh:

A-

I.1.2.

II.1.2.3.

III.1.2.3.4.5.6.7.8.

IV.1.2.

V.1.2.3.4.5.

CHl TIEU

TAI SAN NGAN HN

Tien va cac khoan tmrng diro'ng tienTienCac khoan tuong duong tien

Dau tir tai chinh ngan banChung khoan kinh doanhDu phong giam gia chung khoan kinh doanhDau tir nam gift den ngay dao han

Cac khoan phai thu ngan hanPhai thu ngan han cua khach hangTra truac cho nguai ban ngan hanPhai thu noi bo ngan hanPhai thu theo tien dp ke hoach hop dong xay dungPhai thu ve cho vay ngan hanPhai thu ngan han khacDu phong phai thu ngan han kho doiTai san thieu cho- xu ly

Hang ton khoHang ton khoDu phong giam gia hang ton kho

Tai san ngan han khacChi phf tra truoc ngan hanThue gia tri gia tang ducrc khau truThue va cac khoan khac phai thu Nha nuocGiao dich mua ban lai trai phieu Chinh phuTai san ngan han khac

Maso

100

110111112

120121122123

130131132133134135136137139

140141149

150151152153154155

Thuyltminh So cu6i ky

1.245.592

V.I 125.860124.560

1.300

222.626V.2a 220.096V.3 398

V.4a 2.131

852.834V.5 852.834

44.270V.6a 435

43.835V.12

.086

.676

.676

.000

.322

.821

.204

.295

.092

.092

.996

.917

.078

.667

.137

.137

.000

----

.207

.710

.597---

.900--

.248

.248-

.075.774.301

---

s6 dau

834.512.327

19.66018.360

1.300

400.713

.901

.901

.000

.781395.728.311

237

4.747

413.278413.278

859814

44

.596

.874

.150

.150

.493

.980

.513

VND

nam

.548

.245

.245

.000

----

.536

.160

.163---

.213--

.980

.980-

.787

.674-

.113--

Bdo cdo nay phai duac 3oc ciing voi Ban thuyet minh Bdo cdo tai chinh giua nien do

CONG TY CO PHAN XAY DI/NG VA GIAO THONG BINH Dl/ONGDia chi: L6 G, ducmg Dong Khai, phucmg Hoa Phu, TP. Thu Dau Mot, tinh Binh DuongBAO CAO TAI CHINH GlCTA NIEN DO

6 thang dau cua nam tai chinh ket thuc ngay 31 thang 12 nam 2015Bang can doi ke toan giO'a nien do (tiep theo)

B-

L1.2.

3.4.5.6.7.

II.I--2.

-

-3.--

III.--

IV.1.2.

V.1.2.3.4.5

VL1.2.3.4.

CHI TIEU

TAI SAN DAI HAN

Cac khoan phai thu dai banPhai thu dai han cua khach hangTra truoc cho nguai ban dai hanVon kinh doanh 6' don vi true thuocPhai thu noi bo dai hanPhai thu ve cho vay dai hanPhai thu dai han khacDu phong phai thu dai han kho doi

Tai san co dinhTai san co djnh htfu hinhNguyen gidGid tri hao mdn luy keTai san co dinh thue tai chinhNguyen gidGid trj hao mdn luy keTai san co dinh vo hinhNguyen gidGid tri hao mdn luy ke

Bat dongsan dau turNguyen giaGia trj hao mon luy ke

Tai san do* dang dai hanChi phi san xuat, kinh doanh da dang dai hanChi phi xay dung ca ban da dang

Dan tir tai chinh dai hanDau tu vao cong ty conDau tu vao cong ty lien doanh, lien ketDau tu gop von vao don vi khacDu phong dau tu tai chinh dai hanDau tu nam giu den ngay dao han

Tai san dai han khacChi phi tra truac dai hanTai san thue thu nhap hoan laiThiet bi, vat tu, phu tung thay the dai hanTai san dai han khac

TONG CONG TAI SAN

Ma Thuyetso minh

200

210211 V.2b212213214215216 V.4b219

220. 221 V.7

222223

224225226227 V.8228229

230231232

240241242

250251252253 V.9254255

260261 V.6b262263268

270

So cuoi ky

42.249.919.691

20.588.711.00019.941.496.000

----

647.215.000-

15.715.950.94911.067.187.19747.947.963.068

(36.880.775.87 1)~--

4.648.763.7525.567.577.577(912.814.059)

---

---

2.000.000.000

--

2.000.000.000--

3.945.257.7423.945.257.742

-

*-

1.287.842.006.358

So dau nam

115.571.644.131

92.430.877.00091.783.662.000

----

647.215.000-

17.145.674.55312.440.788.90747.947.963.068

(35,507.174.161)---

4.704.885.6465.567.577.577

(856.692.165)

---

---

2,000.000.000--

2.000.000.000--

3.995.092.5783.995.092.578

---

950.083.971.679

Bdo cdo nayphai duoc doc ciing vai Ban thuyet minh Bdo cdo tai chinh giita nien do

CONG TY CO PHAN XAY Dl/NG VA GIAO THONG BINH Dl/ONGDia chi: L6 G, duong D6ng Kho-i, phuong Hoa Phu, TP. Thii Dau Mot, tinh Binh DuongBAO.CAO TAI CHINH GIUA NIEN DO -6 thang dau cua nam tai chinh ket thuc ngay 31 thang 12 nam 2015Bang can doi ke toan giu-a nien do (tiep theo)

c-I.1.2.3.4.5.6.7.8.9.10.11.12.13.14.

II.1.2.3.4.5.6.7.8.9.10.11.12.13.

CHI TIEU

NO PHAI TRA

No' ngan banPhai tra nguoi ban ngan hanNguai mua tra tien truoc ngan hanThue va cac khoan phai nop Nha nuocPhai tra nguoi lao dongChi phi phai tra ngan hanPhai tra noi bo ngan hanPhai tra theo tien dp ke hoach hop dong xay dungDoanh thu chua thuc hien ngan hanPhai tra ngan han khacVay va no thue tai chinh ngan hanDu phong phai tra ngan hanQuy khen thuong, phuc Igi

Quy binh on giaGiao dich mua ban lai trai phieu Chinh phu

No1 dai hanPhai tra nguoi ban dai hanNguoi mua tra tien truftc dai hanChi phi phai tra dai hanPhai tra n6i bo ve von kinh doanhPhai tra n$i bo dai hanDoanh thu chua thuc hien dai hanPhai tra dai han khacVay va no thue tai chinh dai hanTrai phieu chuyen doiCo phieu uu daiThue thu nhap hoan lai phai traDu phong phai tra dai hanQuy phat trien khoa hoc va cong nghe

Ma ThuyStso minh

300

310311 V.lOa312 V. l l a313 V.12314 V.13315 V.14316317318319 V.15320 V.16321 V.17322 V.18323324

330331 V.lOb332 V.l lb333334335336337338339340341342343

So cuoi ky

957.078.785.018

388.373.435.81592.148.867.438

115.052.586.6691.037.271.9301.519.964.447

69.554.870.595

---

4.836.281.229104.182.711.039

38.985.3371,897.131

--

568.705.349.203452.169.912.760116.535.436.443

-----------

So dau nam

599.187.209.309

599.187.209.309132.085.199.592125.573.963.564

6.545.479.5861.654.864.903

173.581.582.249---

4.589.122.253155.049.973.786

42.126.24564.897.131

-

-

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

Bdo cao nay phai dico-c doc ciing vai Ban thuyei minh Bdo cao tai chinh giica nien do

\G TY CO PHAN XAY Dl/NG VA GIAO THONG BINH Dl/ONG

Dia chi: L6 G, duong Dong Khcri, phuang Hoa Phu, TP. Thii Dau Mot, tinh Binh DuongBAO CAO TAI CHINH GIUA NIEN DO6 thang dau cua nam tai chinh ket thuc ngay 31 thang 12 nam 2015Bang can doi ke toan gifra nien do (tiep theo)

D-

I.1.--2.3.4.5.6.7.8.9.10.11.-

-12.

II.1.2.

CHI TIEU

VON CHU Sd HUtl

Von chu so* hu'uVon gop cua chu sa huuCo phieu pho thong co quyen bleu quyetCo phieu mi dai

Thang du von co phanQuyen chon chuyen doi trai phieuVon khac cua chu so" huuCo phieu quyChenh lech danh gia lai tai sanChenh lech ty gia hoi doaiQuy dau tu phat trienQuy ho trg sap xep doanh nghiepQuy khac thuoc von chii sa himLai nhuan sau thue chira phan phoiLai nhuan sau thue chua phan phoiluy ke den cuoiky trirac

Lai nhuan sau thue chwa phan phoi ky nayNguon von dau tu xay dung ca ban

Nguon kinh phi va quy khcNguon kinh phiNgudn kinh phi da hinh thanh tai san co dinh

Ma Thuyltso minh

400

410411 V.19

411a411b

412413414 V.19415416417418 V.19419420421 V.19

421a421b422

430431432

So cuoi ky

330.763.221.340

330.763.221.340300.000.000.000300.000.000.000

---

7.271.654.085

---

20.043.042.684

--

3.448.524.571

-3.448.524.571

-

---

S3 clau nam

350.896.762.370

350.896.762.370300.000.000.000300.000.000.000

---

7.271.654.085

---

20.043.042.684--

23.582.065.601

23.582.065.601.

-

---

TONG CONG NGUON VON 440 1.287.842.006.358 950.083.971.679

uong, ngay 27 thang 7 nam 2015

Lu'O'ngTlij Quynh HoaNgu-6'i lap bieu

H6 Minh Diim ThuyKi toan trmrng

T^ T&n TriPho Tong Giam doc

Bdo cao nay phai du

CONG TY CO PHAN XAY DI/NG VA GIAO THONG BINH Dl/ONGDia chi: L6 G, duong Dong Khai, phuong Hoa Phu, TP. Thu Dau Mpt, tinh Binh DucmgBAG CAO TAI CHINH GIUA NIEN DO6 thang dau cua nSm tai chinh ket thuc ngay 31 thang 12 nam 2015

BAG CAO KET QUA HOAT DONG6 thang dau cua nam

KINH DOANH GltTA NIEN DOtai chinh ket thuc ngay 31 thang 12 nam 2015

MaCHI TIEU s6

1. Doanh thu ban hang va cung cap dich vu 01

2. Cac khoan giam trir doanh thu 02

3. Doanh thu thuan ve ban hang va cung cap djch vu 10

4. Gia von hang ban

5. Lo'i nhuan gop ve b^n hang va cung cap

6. Doanh thu hoat dong tai chinh

7. Chi phi tai chinhTrong do: chi phi lai vay

8. Chi phi ban hang

9. Chi phi quan Ij' doanh nghiep

11

dich vu 20

21

2223

25

26

10. Lgi nhuan thuan tir hoat dong kinh doanh 30

11. Thu nhap khac

12. Chi phi kh5c

31

32

13. Lo'i nhuan khac 40

14. Tong lo*i nhuan ke toan tru'6'c thue 50

15. Chi phi thue thu nhap doanh nghiep hien hanh 51

16. Chi phi thue thu nhap doanh nghiep hoan lai 52

17. Lai nhuan sau thue thu nhap doanh nghiep 60

18. Lai co* ban tren c6 philu 70

19. Lai suy giam tren co phieu 71

Thuylt Luy ke tir dau namminh Nam nay

VI. 1 92.271.039.267

VI.2 3.028.103.637

89.242.935.630

VI.3 75.880.204.455

13.362.731.175

VI.4 100.410.531

5.428.891.8345.428.891.834

-

VI.5 3.567.479.705

4.466.770.167

VI.6 501.735.201

VI.7 427.523.456

74.211.745

4.540.981.912

V.12 1.092.457.341

-

3.448.524.571

VI.8 105

VI.8 105

Don vi tinh: VND

den cuoi ky nayN5m tru'6'c

192.991.764.741

-

192.991.764.741

173.754.149.706

19.237.615.035

494.942.110

4.876.006.1354.876.006.135

17.681.000

2.967.565.846

11.871.304.164

3.477.425.684

50.690.356

3.426.735.328 /

15.298.039.492 /?}iI s (I

3.376.719.696 |U\

>i11.921.319.796

390

390

/ $- $$jbr&ong, ngay 27 thang 7 nam 2015/^V/T>AM^ _>cvvvv

^14^ wP*

Y Prt n f

CONG TY CO PHAN XAY DlfNG VA GIAO THONG BINH DI/OWCDia chi: L6 G, duong Dong Khoi, phuong Hoa Phu, TP. Thu Dau Mot, tinh Binh DuongBAG CAO TAI CfflNH GILfA NIEN DO6 thang dau cua nam tai chinh ket thuc ngay 31 thang 12 nam 2015

CHI TIEU

1. Luii chuyen tien tir boat (Jong kinh doanh

7. Lffi nhufin trir&c time2. Dieu chinh cho cdc khoan:

Khau hao tai san co djnh va bat dong san dau tuCac khoan du phongLai, lo chenh lech ty gia hoi doai do danh gia laicac khoan muc tien te co goc ngoai teLai, 16 tu hoat dong dau tuChi phi lai vayCac khoan dieu chinh khac

3. Lai nhu&n tic hoat &png kinh doanhtriTCfc thay doi von lint dongTang, giam cac khoan phai thuTang, giam hang ton khoTang, giam cac khoan phai traTang, giam chi phi tra truacTang, giam chung khoan kinh doanhTien lai vay da traThue thu nhap doanh nghiep da nopTien thu khac tu hoat dong kinh doanhTien chi khac cho hoat dong kinh doanh

Liai chuyen tien thuan tit' hoat dong kinh doanh

ItJ CHUYEN TIEN TE GltTA NIEN DO(Theo phirang phap

nam tai chinh ket thuc

Mas6

Danh

01

in dau tu 0203

oh gia lai04050607

080910111213141516

i 17

inh doanh 20

gian tiep)ngay 31 thang 12 nam 2015

Thuylt Luy ke tir dau namminh Nam nay

4.540.981.912

V.I, 8 1.429.723.604V.17 (3.140.908)

VI.4 (28.450.834)5.428.891.834

-

11.368.005.608203.771.221.540

(439.555.941.268)410.064.021.898

428.897.736-

(5.428.891.834)V.12 (2.745.037.150)

V.18 (63.000.000)

177.839.276.530

Don vi tinh: VND

den cuoi ky nayNam trirffc

15.298.039.492

2.569.765.803

(421.184.446)4.876.006.135

-

22.322.626.984

103.646.589.607(100.648.926.280)

(4.507.038.374)893.003.844

-(4.876.006.135)

(10.850.899.179)351.736.001

(519.500.000)

5.811.586.468

4$

KIEM^

II. Liru chuyen tien tu1 hoat dong dau tir

1. Tien chi de mua sam, xay dung tai san co djnh vacac tai san dai han khac 21

2. Tien thu tir thanh ly, nhupng ban tai san co djnh vacac tai san dai han khac 22

3. Tien chi cho vay, mua cac cong cu no cuadon vi khac 23

4. Tien thu hoi cho vay, ban lai cac c6ng cu na cuadon vi khac 24

5. Tien chi dau tu gop von vao don vj khac 256. Tien thu hoi dau tu gop von vao don vj khac 267. Tien thu lai cho vay, co tire va lai nhun duac chla 27

Liru chuyen tien thuan tie hoat Ifong dau tic 30

*

28.450.834

28.450.834

(286.400.000)

421.184.446

134.784.446

Bdo cao nay phai duac cloc ciing vcri Ban thuyet minh Bdo cao tai chinh giua nien do 11

CONG TY CO PHAN XAY Dl/NG VA GIAO THONG BINH DI/O'NGE)ia chi: L6 G, duong Dong Khai, phuang H6a Phu, TP. Thu Da~u Mot, tinh Binh DuongBAG CAO TAI CHINH GIUA NIEN DO6 thang dau cua nam tai chinh ket thiic ngay 31 thang 12 nam 2015Bao cao liru chuyen tien te giu-a nien do (tiep theo)

CHI TIEU

HI. Liru chuyen tien tir hoat dong tai chinh

1. Tien thu tir phat hanh co phieu, nhan von gop cuachu sa hiru

2. Tien tra lai von gop cho cac chu sa him, mua laico phieu cua doanh nghiep da phat hanh

3. Tien thu tir di vay4. Tien tra ng goc vay5. Tien tra ng goc thue tai chinh6. Co tire, loi nhuan da tra cho chu so huu

Lint chuyen tien thuan tuhoat dong tai chinh

Lu'u chuyen tien thuan trong ky

Tien va twrng du'O'ng tien dau nam

Anh hirong cua thay doi ty gia hoi doai quy doi ngoai te

Tien va tmrng dmrng tien cuoi ky

Ma Thuyetso minh

Luy ke tir dau nam den cuoi ky nayNam nay _ Nam tru'6'c

31

3233 V.1634 V.163536 V.15, 19

40

50

60 V.I

61

70 V.I

-105.657.672.314

(156.524.935.061)-

(20.800.689.725)

(71.667.952.472)

106.199.774.892

19.660.901.245

-

125.860.676.137

-152.249.022.830

(131 .511 .136 .021)-

(38.795.057.925)

(18.057.171.116)

(12.110.800.202)

28.879.047.461

-

16.768.247.259

Lu^fffig-TnTQuynh HoaNgu-6i lap bieu

Ho Minh Dilm ThuyKe to^n truxmg

, ngay 27 thang 7 nam 2015

EyTan TriPho Tong Giam doc

ONG]^NHIEM/

roANvflA & l

Bdo cdo nay phai cluac doc ciing vai Ban thuyet minh Bdo cdo tdi chinh gili'a nien do 12

CONG TY CO PHAN XAY DI/NG VA GIAO THONG BINH Dl/QNGDia chi: L6 G, du6ng Bong Khai, phucmg Hoa Phu, TP. Thu Da"u Mot, tinh Binh DuongBAG CAO TAI CHlNH GltfA NIEN DO6 thng dau cua nam tai chinh ket thuc ngay 31 thang 12 nam 2015

BAN THUYET MINH BAO CAO TAI CHINH GltfA NIEN DO6 thang dau cua nam tai chinh ket thuc ngay 31 thang 12 nam 2015

I. DAC DIEM HOAT DONG

1. Hinh thirc so" hu'u vonCong ty co phan xay dung va giao thong Binh Duong (sau day goi tat la"C6ng ty") la cong ty cophan.

2. LTnh virc kinh doanhLTnh vuc kinh doanh cua Cong ty la xay dung va thiiong mai.

3. Nganh nghe kinh doanhHoat dong kinh doanh chinh cua Cong ty la: Xay dung cac loai nha 6; Xay dung cong trinh giaothong; San lap mat bang; Thi cong dien dan dung va dien cong nghiep; Dau tu xay dung va kinhdoanh ca so ha tang khu dan cu va khu cong nghiep.

4. Chu ky san xuat, kinh doanh thong thirongChu ky san xuat kinh doanh thong thirong cua Cong ty khong qua 12 thang.

5. Tuyen bo ve kha nang so sanh thong tin tren Bao cao tai chinhNhu da trinh bay tai thuyet minh s6 III.l, ke tu ngay 01 thang 01 nam 2015 Cong ty da ap dungThong tu s6 200/2014/TT-BTC ngay 22 thang 12 nam 2014 cua Bo Tai chinh huong din Chi doke toan doanh nghiep thay the Quylt djnh s6 15/2006/QD-BTC ngay 20 thang 3 nam 2006 cua Botruo-ng Bo Tai chinh va Thong tu s6 244/2009/TT-BTC ngay 31 tiling 12 nam 2009 cua Bp Taichinh. Cong ty da trinh bay lai cac so lieu so sanh do vay cac so lieu trinh bay tren Bao cao taichinh gifra nien do 6 thang diu cua nam tai chinh ket thuc ngay 31 thang 12 nam 2015 so sanhdugc vai so lieu tuo'ng ung cung ky nam truac. TY^

>Hill Utt'Uu nfl"

6. Nhan vien H/v^Tai ngay ket thuc ky ke toan Cong ty co 228 nhan vien dang lam viec (so dau nam la 246 nhan p 'vien). ^^

II. NAM TAI CHINH, DON VI TIEN TE Stf DUNG TRONG KE TOAN

1. Nam tai chinhNam tai chinh cua Cong ty bit dau tir ngay 01 thang 01 va ket thuc vao ngay 31 thing 12 hangnam.

2. Don vj tien te sir dung trong ke toan $Dan vi tien te su dung trong ke toin la Dong Viet Nam (VND) do viec thu, chi chu yeu dugc thuchien bang ckm vj tien te VND.

Ban thuyet minh nay la mgt bo phan hop thanh va phai ctuac doc cung vcri Bao cao tai chinh giira nien AQ 13

CONG TY CO PHAN XAY DI/NG VA GIAO THONG BINH Dl/O'NGDia chi: L6 G, diiong )6ng Khai, phucmg Hoa Phu, TP. Thii Dau Mot, tinh Binh DuongBAG CAO TAI CHINH GlCTANIEN DO .6 tKang dau cua nam tai chinh ket thuc ngay 31 thang 12 nam 2015Ban thuyet minh Bao cao tai chinh giupa nien do (tiep theo)

III. CHUAN MlTC VA CHE DO KE TO AN AP DUNG

1. Che do ke toan ap dungNgay 22 thang 12 nam 2014, Bo Tai chinh da ban hanh Thong tu so 200/2014/TT-BTC huongCh dp kl toan doanh nghiep thay thl Quyet dinh s6 15/2006/QD-BTC ngay 20 thang 3 nam 2006cua Bo truong Bo Tai chinh va Thong tu so 244/209/TT-BTC ngay 31 thang 12 nam 2009 cua BoTai chinh. Thong tu nay co hieu lire ap dung cho nam tai chinh bat dau vao hoac sau ngay 01 thang01 nam 2015. Cong ty ap dung cac chuan muc ke toan, Thong tu nay va cac thong tu khac huongdan thirc hien chuan muc ke toan cua Bo Tai chinh trong viec lap va trinh bay Bao cao tai chinhgiua nien do.

2. Tuyen bo ve viec tuan thu chuan myc ke toan va che do ke toanBan Tong Giam doc dam bao da tuan thu yeu cau cua cac chuan muc ke toan, Che do ke toan

doanh nghiep Viet Nam dime ban hanh theo Thong tu so 200/2014/TT-BTC ngay 22 thang 12 nam2014 cung nhir cac th6ng tu huong dan thuc hien chuan muc ke toan cua Bo Tai chinh trong vieclap va trinh bay Bao cao tai chinh giua nien do.

IV. CAC CHINH SACH KE TOAN AP DUNG

1. Co1 so1 lap Bao cao tai chinhBao cao tai chinh dugc lap tren ca sa ke toan don tich (tru cac thong tin lien quan den cac luongtien).

2. Tien va cac khoan tinme diro'ng tienTien bao gom tien mat5 tien gui ngan hang khong ky han. Cac khoan tuong duang tien la cac khoan

dau tu ngin han co thai han thu hoi khong qua 03 thang ke tu ngay dau tu, co kha nang chuyen doide dang thanh mot luo*ng tien xac dinh va khong co rui ro trong viec chuyen doi thanh tien tai thoidiem bao cao.

3. Cac khoan dau tu* tai chinh1 f 1 -L tDau tu vao cong cu von cua don vi khac bao gom cac khoan dau tu cong cu von nhung Cong ty

^_. khong co quyen kiem soat, dong kiem soat hoac co anh huang dang ke doi voi ben dugc dau tu.

Cac khoan dau tu vao cong cu von cua don vi khac dugc ghi nhan ban dau theo gia goc, bao gomgia mua hoac khoan gop von cong cac chi phi true tiep lien quan den hoat dong dau tu. Co tuc vaIgi nhuan cua cac ky truoc khi khoan dau tu dugc mua dugc hach toan giam gia tri cua chinhkhoan dau tu do. Co tuc va Igi nhuan cua cac ky sau khi khoan dau tu dugc mua dugc ghi nhandoanh thu. Co tuc dugc nhan bang co phieu chi dugc theo doi so lugng co phieu tang them, khongghi nhan gia trj co phieu nhan dugc.

Du phong ton that cho cac khoan dau tu vao cong cu von cua don vi khac dugc trich lap nhu sau:

Doi vai khoan dau tu vao co phieu niem yet hoac gia tri hop ly khoan dau tu dugc xac dinh tin

cay, viec lap du phong dua tren gia tri thi truong cua co phieu. Doi vai khoan dau tu khong xac dinh dugc gia tri hop ly tfi thoi diem bao cao, viec lap du

phong dugc thuc hien can cu vao khoan 16 cua ben dugc dau tu voi muc trich lap bang chenhlech giua von gop thuc te cua cac ben tai don vj khac va von chu sa huu thuc co nhan vai ty legop von cua Cong ty so voi tong so von gop thuc te cua cac ben tai don vi khac.

Tang, giam so du phong ton that dau tu vao cong cu von cua don vi khac can phai trich lap tai ngayket thuc ky ke toan dugc ghi nhan vao chi phi tai chinh.

Ban thuyet minh nay la mot bo phftn hgp thanh va phai duac dgc cung voi Bao cao tai chinh giua nien dq 14

CONG TY CO PHAN XAY DlfNG VA GIAO THONG BINH

Dia chi: L6 G, ducmg Dong Khai, phuang Hoa Pirn, TP. Thu Dau Mot, tinh Binh DirongBAO CAO TAI CHINH GltfA NIEN DO6 thang dau cua nam tai chinh ket thuc ngay 31 thang 12 nam 2015

Ban thuyet minh Bao cao tai chinh giu-a nien do (tiep theo)

4. Cac khoan phai thuCac khoan no phai thu dirge trinh bay theo gia tri ghi so tru1 di cac khoan du phong phai thu khodoi.

Viec phan loai cac khoan phai thu la phai thu khach hang va phai thu khac dirge thuc hien theonguyen tac sau: Phai thu ciia khach hang phan anh cac khoan phai thu mang tinh chat thirong mai phat sinh tir

giao dich co tinh chat mua - ban giua Cong ty va nguai mua la don vi doc lap vai Cong ty, baogom ca cac khoan phai thu ve tien ban hang xuat khau uy thac cho don vi khac.

Phai thu khac phan anh cac khoan phai thu khong co tinh thuong mai, khong lien quan dengiao dich mua- ban.

Dir phong phai thu kho doi dugc lap cho tung khoan no phai thu kho doi can cu vao tuoi ng quahan cua cac khoan ng hoac du kien mire ton that co the xay ra, cu the nhir sau: Doi vai ng phai thu qua han thanh toan:

30% gia trj doi vai khoan ng phai thu qua han tir tren 06 thang den dirai 01 nam.50% gia tri doi vai khoan ng phai thu qua han tir 01 nam den duai 02 nam.70% gia tri doi vai khoan ng phai thu qua han tir 02 nam den duai 03 nam.100% gia trj doi vai khoan ng phai thu qua han tir 03 nam tro1 len.

Doi vai ng phai thu chua qua han thanh toan nhung kho co kha nang thu hoi: can cu vao dykien mure ton that de lap du phong.

Tang, giam so du du phong ng phai thu kho doi can phai trich lap tai ngay ket thuc ky ke toan dugcghi nhan vao chi phi quan ly doanh nghiep.

5. Hang ton khoHang ton kho dugc ghi nhan theo gia thap ho'n giira gia goc va gia tri thuan co the thuc hien dugc.

Gia goc hang ton kho dugc xac djnh nhur sau: Nguyen vat lieu va cong cu, dung cu: bao gom chi phi mua va cac chi phi Hen quan true tiep

khac phat sinh de co dugc hang ton kho a dia diem va trang thai hien tai. Chi phi san xuat kinh doanh do dang:

Xay dung du an bat dong san: bao gom chi phi xay dung, lai vay va cac chi phi co lienquan true tiep khac.San xuat san pham: bao gom chi phi nguyen vat lieu chinh, chi phi nhan cong va cac chiphi co lien quan true tiep khac.

Gia goc cua hang t6n kho dirge tinh theo phuang phap binh quan gia quyen va dirge hach toan theophuang phap ke khai thuong xuyen.

%Gia tri thuan co the thuc hien dugc la gia ban uac tinh cua hang ton kho trong ky san xuat, kinhdoanh binh thuong tru chi phi uac tinh de hoan thanh va chi phi uo'c tinh can thiet cho viec tieu thuchung.

Dir phong giam gia hang ton kho dugc lap cho tirng mat hang ton kho co gia goc Ion hon gia trithuan co the thuc hien dugc. Tang, giam so du du phong giam gia hang ton kho can phai trich laptai ngay ket thuc ky ke toan dugc ghi nhan vao gia von hang ban.

Ban thuyet minh nay la mot bo phan hop thanh va phai duoc doc cung voi Bao cao tai chinh giua nien do 15

ICONG TY CO PHAN XAY Dl/NG VA GIAO THONG BINH Dl/ONG

I ,Dia chi: L6 G, duong Dong Khoi, phuong Hoa Phii, TP. Thu Dau Mot, tinh Binh DuongBAO CAO TAI CHINH GlffA NI&N DO *6 thang dau cua n&m tai chinh ket thuc ngay 31 thang 12 nam 2015Ban thuyet minh Bao cao tai chinh gifi-a nien do (tiep theo)

6. Chi phi tra triro-cChi phi tra truac bao gom cac chi phi thirc te da phat sinh nhung co lien quan den ket qua hoatdong san xuat kinh doanh cua nhieu ky ke toan. Chi phi tra truac cua Cong ty bao gom cac chi phisau:

Tien thue dat tra tne&c Tien thue dat tra truac the hien khoan tien thue dat da tra cho phan dat Cong ty dang su dung. Tien

thue dat dugc phan bo theo thai han thue qui djnh tren hop dong thue dat.

Cac chi phi tra tne&c khacCac chi phi tra truac khac dugc phan bo vao chi phi theo phuong phap dirong thang voi thai gianphan bo khong qua 01 nam.

7. Tai san thue hoat dongThue tai san dugc phan loai la thue hoat dong neu phan Ion rui ro va Igi ich gan lien vai quyen sahuu tai san thuoc ve ngirai cho thue. Chi phi thue hoat dong dugc phan anh vao chi phi theophuong phap dircmg thang cho suot thai han thue tai san, khong phu thuoc vao phuang thuc thanhtoan tien thue.

8. Tai san co dinh hu-u hinhTai san co dinh hu'u hinh dirge the hien theo nguyen gia tru hao mon luy ke. Nguyen gia tai san codinh huu hinh bao gom toan bo cac chi phi ma Cong ty phai bo ra de co dugc tai san co dinh tinh

den thai diem dua tai san do vao trang thai san sang sir dung. Cac chi phi phat sinh sau ghi nhanban dau chi dugc ghi tang nguyen gia tai san co dinh neu cac chi phi nay chac chan lam tang Igi ichkinh te trong tuong lai do su dung tai san do. Cac chi phi phat sinh khong thoa man dieu kien trendugc ghi nhan la chi phi san xuat, kinh doanh trong ky.

Khi tai san co dinh hu'u hinh dugc ban hay thanh ly, nguyen gia va gia tri hao mon luy ke dugc xoa

so va lai, 16 phat sinh do thanh ly dugc ghi nhan vao thu nhap hay chi phi trong ky. 0fljlm*r ' COTai san co dinh huu hinh duac khau hao theo phirone, phap dirane thane dua tren thai gian huu

' ' ' 0 0 U Bi(*U N

dung uac tinh. So nam khau hao cua cac loai tai san co dinh huu hinh nhu sau:Loai tai san co dinh So namNha cua, vat kien true 05 - 25 x A

May moc va thiet bi 05 - 08 ^/HPhuong tien van tai, truyen dan 06 - 10Thiet bj, dung cu quan ly 05

Tai san co djnh khac 04 - 05

9. Tai san co djnh vo hinhTai san co dinh vo hinh dugc the hien theo nguyen gia tru hao mon luy ke.

.

Nguyen gia tai san co djnh vo hinh bao gom toan bo cac chi phi ma Cong ty phai bo ra de cotai san co dinh tinh den thai diem dua tai san do vao trang thai san sang su dung. Chi phi lien quanden tai san co dinh vo hinh phat sinh sau khi ghi nhan ban dau dugc ghi nhan la chi phi san xuat,kinh doanh trong ky trir khi cac chi phi nay gan lien vai mot tai san co dinh vo hinh cu the va lamtang Igi ich kinh te tu cac tai san nay.

Khi tai san co dinh vo hinh dugc ban hay thanh ly, nguyen gia va gia tri hao mon luy ke dugc xoaso va lai, 16 phat sinh do thanh ly dugc ghi nhan vao thu nhap hay chi phi trong ky.

Ban thuyet minh nay la mot bo phan hop thanh vaphdi dupe doc cung voi Bao cao lai chinh giua nien do 16

ICONG TY CO PHAN XAY DlfNG VA GIAO THONG BINH Dl/O"NGDia chi: L6 G, duong Dong Khoi, phuong Hoa Phu, TP. Thu Dau Mot, tinh Binh DuongBAO CAp TAI CHINH GlttA NIEN DO t6 thang dau cua nam tai chinh ket thuc ngay 31 thang 12 nam 2015Ban thuyet minh Bo cao tai chinh giu-a nien do (tiep theo)

^ Tai san co dinh vo hinh cua Cong ty bao gom:

Quyen s& dung datQuyen su dung dat la toan bo cac chi phi thuc te Cong ty da chi ra de co quyen su dung dat.

Quyen su dung dat cua Cong ty dugc Nha nuac giao co thu tien sir dung dat dugc khau hao theophuong phap duong thang dua tren thoi gian giao dat (49 nam).

Chu'ffng trinh phan memChi phi lien quan den cac chuong trinh phan mem may tinh khong phai la mot bo phan gan ket vai

M phan cung co lien quan dugc von hoa. Nguyen gia cua phan mem may tinh la toan bo cac chi phima Cong ty da chi ra tinh den thoi diem dua phan mem vao su dung. Phan mem may tinh dugckhau hao theo phuong phap duang thang trong 03 nam.

10. Cac khoan no1 phai tra va chi phi phai traCac khoan ng phai tra va chi phi phai tra dugc ghi nhan cho so tien phai tra trong tuong lai lien

j quan den hang hoa va djch vu da nhan dugc. Chi phi phai tra dugc ghi nhan dua tren cac uac tinhhap ly ve so tien phai tra.

iiiiiiiiiiIi

Vice phan loai cac khoan phai tra la phai tra nguo'i ban, chi phi phai tra va phai tra khac dirge thuchien theo nguyen tac sau: Phai tra nguo'i ban phan anh cac khoan phai tra mang tinh chat thiro'ng mai phat sinh tu giao

dich mua hang hoa, dich vu, tai san va nguol ban la dan vi doc lap vai Cong ty, bao gom cacac khoan phai tra khi nhap khau thong qua ngirai nhan uy thac.

Chi phi phai tra phan anh cac khoan phai tra cho hang hoa, dich vu da nhan dugc tu nguai banhoac da cung cap cho ngirai mua nhung chua chi tra do chira co hoa do~n hoac chua du ho so,tai lieu ke toan va cac khoan phai tra cho nguai lao dong ve tien luang nghi phep, cac khoanchi phi san xuat, kinh doanh phai trich truac.

Phai tra khac phan anh cac khoan phai tra khong co tinh thuong mai, khong lien quan den giaodich mua, ban, cung cap hang hoa djch vu.

11. Cac khoan dy phong phai tra NQ TjCac khoan du phong dugc ghi nhan khi Cong ty co nghta vu ng hien tai (nghTa vu phap ly hoac SIEMHflnghTa vu lien doi) do ket qua tu mot sir kien da xay ra, viec thanh toan nghTa vu no nay co the se ,N VA f,dan den sir giam sut ve nhung Igi ich kinh te va gia tri cua nghTa vu ng do co the dugc mot uoc tinh o rjdang tin cay.

T.PVgNeu anh huang cua thai gian la trong yeu, du phong se dugc xac dinh bang each chiet khau so tienphai bo ra trong tuang lai de thanh toan nghTa vu ng vai ty le chiet khau truac thue va phan anhnhung danh gia tren thj truong hien tai ve gia tri thai gian cua tien va nhu-ng rui ro cu the cua khoanng do. Khoan tang len cua so du phong do thoi gian troi qua dugc ghi nhan la chi phi tai chinh.

Khoan du phong phai tra cua Cong ty chi co du phong bao hanh cong trinh xay dung.Du phong bao hanh cong trinh xay dung dugc lap cho tung cong trinh xay dung co cam ket baohanh.

Muc trich lap du phong bao hanh bang 1% - 5% tren doanh thu cong trinh xay lap co yeu cau baohanh. Ty le nay dugc uac tinh dira tren cac du lieu ve chi phi bao hanh trong nhung nam truac vaty le gia quyen cua tat ca cac hau qua co the xay ra vai cac xac xuat tuxmg ung. Khi het thai gianbao hanh, khoan du phong bao hanh cong trinh xay dung khong su dung hoac su dung khong h^tduo'c ghi nhan vao thu nhap khac.

Ban thuyet minh nay la mpt bo phan hop thanh va phai ducfc doc cung vcei Bao cdo tai chinh giua nien do 17

CONG TY CO PHAN XAY Dl/NG VA GIAO THONG BINH Dl/QNGBja chi: L6 G, dirong Dong Khffi, phucmg Hoa Phu, TP. Thu Dau Mot, tinh Binh DuangBAO CAO TAl CHINH GltfA NIEN DO .6 th&ng dau cua nam tai chinh ket thuc ngay 31 thang 12 nam 2015Ban thuyet minh Bao cao tai chinh gifra nien do (tiep theo)

12. Von chu so" huuVdn gop cua chu sdhii'uVon gop cua chu sa huu dugc ghi nhan theo so von thuc te da gop cua cac co dong.

Von khac cua chu s& huuVon khac dugc hinh thanh do bo sung tu ket qua hoat dong kinh doanh, danh gia lai tai san va giatri con lai giua gia tri hop ly cua cac tai san dugc tang, bieu, tai trg sau khi tru cac khoan thue phaingp (neu co) lien quan den cac tai san nay.

13. Phan phoi loi nhuanLgi nhuan sau thue thu nhap doanh nghiep dugc phan phoi cho cac co dong sau khi da trich lap cacquy theo Dieu le cua Cong ty cung nhu cac qui dinh cua phap luat va da dugc Dai hoi dong codong phe duyet.

Viec phan phoi Igi nhuan cho cac co dong dugc can nhac den cac khoan muc phi tien te nam trongIgi nhuan sau thue chua phan phoi co the anh huong den luong tien va kha nang chi tra co tire nhulai do danh gia lai tai san mang di gop von, lai do danh gia lai cac khoan muc tien te, cac cong cutai chinh va cac khoan muc phi tien te khac.

C6 tuc dugc ghi nhan la ng phai tra khi dugc Dai hoi dong co dong phe duyet.

14. Ghi nhan doanh thu va thu nhapDoanh thu ban bat dong san phan Id ban nenDoanh thu ban bat dong san phan 16 ban nen doi vai hop dong khong huy ngang dugc ghi nhan khithoa man dong thai tat ca cac dieu kien sau: Da chuyen giao rui ro va Igi ich gan lien vai quyen sir dung dat cho nguai mua. Doanh thu dugc xac dinh tuong doi chac chan. Xac dinh dugc chi phi lien quan den giao dich ban nen dat. Cong ty da thu dugc hoac chac chan se thu dugc Igi ich kinh te tu giao dich ban nen dat.

Tiln laiTien lai dirge ghi nhan tren ca sa thai gian va lai suat thuc te tung ky.

Co tuc va loi nhuan duac chiaCo tuc va loi nhuan dugc chia dugc ghi nhan khi Cong ty dugc quyen nhan co tire hoac Igi nhuantu viec gop von.

15. Hop dong xay dungKhi ket qua thuc hien hgp dong dugc udc tinh mot each dang tin cay: Doi vai cac hgp dong xay dung qui dinh nha thau dugc thanh toan theo tien do ke hoach,

doanh thu va chi phi lien quan den hgp dong dugc ghi nhan tuong ung vai phan cong viec dahoan thanh do Cong ty tu xac dinh vao ngay ket thuc ky ke toa^a.

Doi voi cac hop dong xay dung qui dinh nha thau dugc thanh toan theo gia tri khoi luong thuchien, doanh thu va chi phi lien quan den hop dong duo'c ghi nhan tuong ung vai phan congviec da hoan thanh dugc khach hang xac nhan va dugc phan anh tren hoa don da lap.

Cac khoan tang, giam khoi luong xay lap, cac khoan thu boi thuong va cac khoan thu khac chidugc ghi nhan doanh thu khi da dugc thong nhat vai khach hang.

ii

ii

Ban thuyet minh nay la mot bo phan hop thanh va phai dicoc doc cung voi Bdo cao tai chinh giua nien do 38

CONG TY CO PHAN XAY Dl/NG VA GIAO THONG BINH Dl/QNGDia chi: L6 Gs dirong B6ng Khai, phucmg Hoa Phu, TP. Thii Da"u Mot, tinh Binh DuongBAG CAO TAl CHINH GltfA NIEN DO -6 thang dau cua nam tai chinh kit thuc ngay 31 thang 12 nam 2015Ban thuyet minh Bao cao tai chinh giQ'a nien 35 (tiep theo)

^ Khi ket qua thuc hien hop dong xay dung khong the uac tinh dugc mot each dang tin cay: Doanh thu chi dirge 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 dugc ghi nhan vao chi phi khi da phat sinh.

J ' \ * '

Chenh lech giua tong doanh thu luy ke cua hop dong xay dung da ghi nhan va khoan tien luy ke

ghi tren hoa don thanh toan theo tien do ke hoach cua hop dong dirge ghi nhan la khoan phai thuhoac phai tra theo tien do ke hoach cua cac hgp dong xay dirng.

16. Cac khoan giam trir doanh thuCac khoan giam trir doanh thu la hang ban bi tra lai phat sinh cung ky tieu thu san pham dirge dieuchinh giam doanh thu cua ky phat sinh.

Truang hop san pham da tieu thu tu cac ky tnrac, den ky nay niai phat sinh tra lai thi dirge ghigiam doanh thu theo nguyen tac:

^^ Neu tra lai phat sinh trirac thai diem phat hanh Bao cao tai chinh giira nien do: ghi giam doanhthu tren Bao cao tai chinh cua ky nay.

Neu tra lai phat sinh sau thai diem phat hanh Bao cao tai chinh giua nien do: ghi giam doanh^ thu tren Bao cao tai chinh cua ky sau.

17. Chi phi di vayChi phi di vay bao gom lai tien vay va cac chi phi khac phat sinh lien quan true tiep den cac khoan

ii

Chi phi di vay dugc ghi nhan vao chi phi khi phat sinh. Trurong hop chi phi di vay lien quan truetiep d6n viec dau tu xay dung hoac san xuat tai san da dang can co mot thai gian du dai (tren 12thang) d co the dua vao su dung theo muc dich dinh truac hoac ban thi chi phi di vay nay dugctinh vao gia tri cua tai san do. Doi vai khoan vay rieng phuc vu vic xay dung tai san co dinh, batdong san dau tu, lai vay dugc von hoa ke ca khi thai gian xay dung duoi 12 thang. Cac khoan thunhap phat sinh tu viec da"u tu tarn thai cac khoan vay dugc ghi giam nguyen gia tai san co lienquan.

Doi vai cac khoan von vay chung trong do co su dung cho muc dich dau tu xay dung hoac san xuattai san da dang thi chi phi di vay von hoa dugc xac djnh theo ty le von hoa doi vai chi phi luy kebinh quan gia quyen phat sinh cho viec dau tu xay dung ca ban hoac san xuat tai san do. Ty le vonhoa dugc tinh theo ty le lai suat binh quan gia quyen cua cac khoan vay chua tra trong ky, ngoai trircac khoan vay rieng biet phuc vu cho muc dich hinh thanh mot tai san cu the.

18. Cac khoan chi phiChi phi la nhung khoan lam giam lai ich kinh te dugc ghi nhan tai thai diem giao dich phat sinhhoac khi co kha nang tirang doi chac chan se phat sinh trong tuong lai khong phan biet da chi tienhay chua.

0

Cac khoan chi phi va khoan doanh thu do no tao ra phai dirge ghi nhan dong thai theo nguyen tacphu hop. Trong truong hop nguyen tac phu hop xung dot vai nguyen tac than trong, chi phi dugcghi nhan can cu vao ban chat va qui djnh cua cac chuan muc ke toan de dam bao phan anh giaodich mot each trung thuc, hop ly.

Ban thuyet minh nay la mot bo phan hop thanh va phai duac doc cung vai Bao cao tai chinh giua nien dp 19

CONG TY CO PHAN XAY DI/NG VA GIAO THONG BINH Dl/CTNG

I Dja chi: L6 G, duong Dong Khoi, phirong Hoa Phu, TP. Thu Dau Mot, tinh Binh DuongBAO CAO TAl CHINH GlCTA NIEN DO6 thang dau cua nam tai chinh ket thuc ngay 31 thang 12 nam 2015

0 Ban thuyet minh Bao cao tai chinh gifra nien do (tiep theo)

19. Thue thu nhap doanh nghiepChi phi thue thu nhap doanh nghiep bao gom thue thu nhap hien hanh va thue thu nhap hoan lai.

I Thue thu nhap hien hanhThue thu nhap hien hanh la khoan thue durgc tinh dua tren thu nhap tinh thue. Thu nhap tinh thuechenh lech so vai Igi nhuan ke toan la do dieu chinh cac khoan chenh lech tarn thai giira thue va ke

^ toan, cac chi phi khong dirge tru cung nhir dieu chinh cac khoan thu nhap khong phai chju thue vacac khoan 16 dirge chuyen.

IIIIIIi

IlIii

Thue thu nhap hoan laiThue thu nhap hoan lai la khoan thue thu nhap doanh nghiep se phai npp hoac se dirge hoan lai dochenh lech tarn thai giira gia tri ghi so cua tai san va ng phai tra cho muc dich lap Bao cao tai chinhva ca sa tinh thue thu nhap. Thue thu nhap hoan lai phai tra dugc ghi nhan cho tat ca cac khoanchenh lech tarn thai chiu thue. Tai san thue thu nhap hoan lai chi dugc ghi nhan khi chac chantrong tuo'ng lai se co Igi nhuan tinh thue de su dung nhung chenh lech tarn thai dugc khau tru nay.

Gia tri ghi so cua tai san thue thu nhap doanh nghiep hoan lai dugc xem xet lai vao ngay ket thucky ke toan va se dugc ghi giam den rnuc dam bao chac chan co du loi nhuan tinh thue cho phep loiich cua mot phan hoac toan bo tai san thue thu nhap hoan lai dugc su dung. Cac tai san thue thunhap doanh nghiep hoan lai chua dirge ghi nhan truoc day dugc xem xet lai vao ngay ket thuc kyke toan va dugc ghi nhan khi chac chan co du loi nhuan tinh thue de co the su dung cac tai san thuethu nhap hoan lai chua ghi nhan nay.

Tai san thue thu nhap hoan lai va thue thu nhap hoan lai phai tri dugc xac dinh theo thue suit dutinh se ap dung cho nam tai san dirge thu hoi hay ng phai tra dugc thanh toan dua tren cac mucthue suat co hieu lire tai ngay ket thuc ky ke toan. Thue thu nhap hoan lai dugc ghi nhan vao Baocao ket qua hoat dong kinh doanh va chi ghi true tiep vao von chu sa huu khi khoan thue do lienquan den cac khoan muc dugc ghi thang vao von chu so huu.

Tai san thue thu nhap hoan lai va ng thue thu nhap hoan lai phai tra dirge bu tru khi: Cong ty co quyen hop phap dugc bu tru giua tai san thue thu nhap hien hanh voi thue thu nhap

hien hanh phai nop; va Cac tai san thue thu nhap hoan lai va thue thu nhap hoan lai phai tra nay lien quan den thue thu

nhap doanh nghiep ducrc quan iy boi cung mot ca quan thue:Doi voi cung mot dan vi chiu thue; hoacCong ty du dinh thanh toan thue thu nhap hien hanh phai tra va tai san thue thu nhap hienhanh tren ca sa thuan hoac thu hoi tai san dong thai voi viec thanh toan ng phai tra trongtirng ky tuong lai khi cac khoan trong yeu cua thue thu nhap hoan lai phai tra hoac tai santhue thu nhap hoan lai dugc thanh toan hoac thu hoi.

20. Ben lien quanCac ben dugc coi la lien quan neu mot ben co khi nang kiem soat hoac co anh huong dang ke doivoi ben kia trong viec ra quyet dinh cac chinh sach tai chinh va hqat dong. Cac ben cung dugc xemla ben lien quan neu cung chiu sir kiem soat chung hay chiu anh hirarig dang ke chung.

Trong viec xem xet moi quan he cua cac ben lien quan, ban chat cua moi quan he dugc chu trongnhieu hem hinh thuc phap ly.

Ban thuyet minh nay la mot bo phan hop thanh va phai duac doc cung vai Bao coo tai chinh giua nien do 20

CONG TY CO PHAN XAY DI/NG VA GIAO THONG BINHDia chi: L6 G, dirong Dong Khai, phirang Hoa Phu, TP. Thu Dau Mot, tinh Binh DuongBAG CAO TAI CHINH GIUA NIEN DO .6 thdng dau cua nam tai chinh ket thuc ngay 31 thang 12 nam 2015Ban thuyet minh Bao cao tai chinh giu*a nien do (tiep theo)

21. Bao cao theo bo phanBo phan theo ITnh vuc kinh doanh la mot phan co the xac dinh rieng biet tham gia vao qua trinh sanxuat hoac cung cap san pham, dich vu va co rui ro va Igi ich kinh te khac vai cac bg phan kinhdoanh khac.

Bg phan theo khu vuc dia ly la mot phan co the xac djnh rieng biet tham gia vao qua trinh san xuathoac cung cap san pham, dich vu trong pham vi mot moi tnrcmg kinh te cu the va co rui ro va Igiich kinh te khac vai cac bg phan kinh doanh trong cac moi trirong kinh te khac.

22. Cong cu tai chinhTai san tal chinhViec phan loai cac tai san tai chinh nay phu thugc vao ban chat va muc dich cua tai san tai chinh vadirge quyet djnh tai thai diem ghi nhan ban dau. Cac tai san tai chinh cua Cong ty gom tien va cackhoan tuong du'ong tien, cac khoan phai thu khach hang, phai thu khac, cac cong cu tai chinhkhong dugc niem yet.

Tai thai diem ghi nhan ban dau, cac tai san tai chinh dugc ghi nhan theo gia goc cong cac chi phigiao dich co lien quan true tiep den tai san tai chinh do.

No1 phai tra tai chinhViec phan loai cac khoan ng tai chinh phu thupc vao ban chat va muc dich cua khoan ng tai chinhva dugc quyet dinh tai thai diem ghi nhan ban dau. Ng phai tra tai chinh cua Cong ty gom cackhoan phai tra nguai ban, vay va ng, cac khoan phai tra khac.

Tai thai diem ghi nhan Ian dau, cac khoan ng phai tra tai chinh dugc ghi nhan ban dau theo gia goctru cac chi phi giao dich co lien quan true tiep den ng phai tra tai chinh do.

Cong cu von chu so" huuCong cu von chu so huu la hop dong chung to dirge nhung Igi ich con lai ve tai san cua Cong tysau khi trir di toan bo nghla vu.

corBit trie cac cong cu tai chinhCac tai san tai chinh va ng phai tra tai chinh chi dugc bu tru vai nhau va trinh bay gia tri thuan trenBang can doi ke toan khi va chi khi Cong ty: A Co quyen hop phap de bit trir gia tri da dugc ghi nhan; va />-- Co du djnh thanh toan tren ca sa thuan hoac ghi nhan tai san va thanh toan ng phai tra cung

mot thai diem.

Ban thuyet minh nay la mot bg phan hap thanh va phai dugc doc cimg voi Bao cao tai chinh giua nien do 21

CONG TY CO PHAN XAY Dl/NG VA GIAO THONG BINH Dl/OIMGDia chi: L6 G, duong D6ng Khai, phuang Hoa Phu, TP. Thu Dau Mot, tinh Binh DuongBAO CAO TAI CHINH GIUA NIEN DO -6 thang dau cua nam tai chinh ket thuc ngay 31 thang 12 nam 2015Ban thuyet minh Bao cao tai chinh giira nien do (tiep theo)

V. THONG TIN BO SUNG CHO CAC KHOAN MUC TRINH BAY TRONG BANG CAN DOIKE TOAN GriTA NIEN DO

1. Tien va cac khoan tirang dirong tien

Tien matTien gui ngan hang khong ky hanCac khoan tuong duong tien (tien gui ngan hangco ky han goc khong qua 03 thing)Cong

I

So cuoi ky So dau nam345.093.983

124.215.582.154

1.300.000.000

125.860.676.137

257.059.75718.103.841.488

1.300.000.00019.660.901.245

Khoan tuong duong tien cuoi ky bi phong toa de dam bao cho viec phat hanh chung thu bao lanhcua Ngan hang thirong mai co phan dau tu va phat trien Viet Nam va Ngan hang thuong mai cophan A Chau.

2. Phai thu cua khach hang2a. Phai thu ngan han cua khach hang

Phai thu cac ben lien quanTong Cong ty dau tu va phat trien cong nghiep -TNHH mot thanh vienCong ty lien doanh TNHH khu cong nghiep VietNam - SingaporeCong ty co phan dugc BecamexCong ty co phan benh vien My PhuacCong ty TNHH Becamex TokyuCong ty co phan phat trien ha tang ky thuatPhai thu cac khach hang khdcCong

2b. Phai thu dai han cua khach hangPhai thu dai han cac khach hang mua bat dong san.

3. Tra triro'c cho ngiroi ban ngan han

Tra triecfc cho ben lien quanCong ty co phan cong nghe & truyen thong VietNamTra tntdc cho ngu'd"i ban khdcCong ty co phan thuong mai dau tu xay dungHoang Chuo'ngCac nha cung cap khacCong

So cuoi ky50.330.606.237

39.792.517.976

4.069.717.916801.421.464

1.885.633.8813.781.315.000

169.766.215.473220.096.821.710

So cuoi ky36.588.366

36.588.366361.616.231

276.223.20085.393.031

398.204.597

So dau nam311.872.316.582

295.216.632.549

4.069.717.916801.421.464

5.863.206.8125.921.337.841

83.855.994.578395.728.311.160

So dau nam37.898.366

37.898.366199.697.797

199.697.797

237.596.163

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Ban thuyet minh nay la mot bo ph

CONG TY CO PHAN XAY Dl/NG VA GIAO THONG BINH Dl/ONGDia chi: L6 G, duong Dong Khoi, phuang Hoa Phu, TP. Thu Dau Mot, tinh Binh DucmgBAO CAO TAI CHINH GIUA NIEN DO-6"thang dau cua nam tai chinh ket thuc ngay 31 thang 12 nam 2015Ban thuyet minh Bao cao tai chinh gifra nien do (tiep theo)

4. Phai thu khac4a. Phai thu ngdn han khac

Phai thu ben lien quanTong Cong ty dau tir va phattrien cong nghiep - TNHH motthanh vien - Phai thu lai tien datcua khach hang da mag trirocPhai thu cdc to clitic va cdnhdn khacThue thu nhap doanh nghiep tarnnop cho so tien nhan tnrocchuyen nhucmg bat dong sanPhai thu ve quy khen thirongphuc lo'i chi vuotCac khoan phai thu ngan hankhacCong

4b. Phai thu dai han khac

Phdi thu ben lien quanTong Cong ty dau tir va phattrien cong nghiep - TNHH motthanh vien - Phai thu lai tien kyquy giai doan 1 thi cong thanhpho mo'i Binh DuongPhai thu cdc to chirc khac - KyquyCong

5. Hang ton kho

Nguyen lieu, vat lieuCong cu, dung cuChi phi san xuat, kinh doanh dadangCong

6. Chi phi tra triro'c6a. Chi phi tra tru'ffc ngan han

Chi phi dong phucChi phi sua chu'aChi phi tra trirac ngan han khacCong

So cuoi kyGia tri Dy phong

29 7.935.550

297.935.550

1.833.360.350

1.055.210.356

628.053.399

150.096.5952.131.295.900

So cuoi kyGia tri Dy phong

312.840.000

312.840.000

334.375.000647.215.000

So cuoi kyGia goc Dy phong242.153.159

26.700.000

852.565.239.089852.834.092.248

So dau namGia tri Dy phong

798.410.140

798.410.140

3.949.464.073

840.987.628

2.995.892.000

112.584.4454.747.874.213

So dau namGia tri Dy phong

312.840.000

312.840.000

334.375.000647.215.000

So dau namGia goc Du* phong

83.262.49526.700.000

413.168.188.485413.278.150.980

rvQuH4TUVAI

So cuoi ky So dau nam261.436.931172.815.603

1.665.240

597.236.248217.744.426

435.917.774 814.980.674

Ban thuyet minh nay la mot bo phan hop thanh va phdi aicac doc ciing vai Bao cdo tai chinh giica nien do 23

CONG TY CO PHAN XAY DI/NG VA GIAO THONG BINH Dl/ONGDia chi: L6 G, duong Dong Khai, phuong Hoa Phu, TP. Thu Dau Mot, tinh Binh DuongBAO CAO TAI CHINH GIU'A NIEN DO .6 thang dau cua nam tai chinh ketthuc ngay 31 thang 12 nam2015Ban thuyet minh Bao cao tai chinh giu-a nien ao (tiep theo)

6b. Chi phi tra trifo'c dai hanChi phi tra truac dai han la chi phi thue dat con phai phan bo.

7. Tai san co dinh hfru hinhNha cti'a, vat May moc va Phuvng tien van Thiet bj, dung Tai san co

kien true thiet bj tai, truyen dan cu quan ly tfjnh khacNguyen giaSedknam 10.344.803.531S6cu6 iky 10.344.803.531

Trong do:Da khau hao hetnhimg van con sirdung 973.846.400Chd thanh ly

Gia tri hao in onS6 dau nam 2.963.290.361Khlu hao trong ky 189.638.545

Socu6 iky 3.152.928.906

Gia trj con la iS6daunam 7.381.513.170

S6cu6 iky 7.191.874.625Trong do:Tarn thai chira sudungDang cho1 thanh ly

8. Tai san co dinh vo hinh

Nguyen giaSo dau namSo cuoi kyTrong do:Da khau hao het nhirng vandung

Gia tri hao monSo dau namKhau hao trong kySo cuoi ky

Gia tri con laiSo dau nam

So cuoi kyTrong do:Tarn thai khong su dungDang cha thanh ly

17.686.474.072 17.599.626.67717.686.474.072 17.599.626.677

8.410.585.240 16.126.890.151

13.972.860.279 , 16.892.222.128959.426.907 103.861.149

14.932.287.186 16.996.083.277

3.713.613.793 707.404.549

2.754.186.886 603.543.400

Quyensu dung dat

5.499.945.8115.499.945.811

con su

795.060.16556.121.894

851.182.059

4.704.885.646

4.648.763.752

-

1.550.938.759 766.120.0291.550.938.759 766.120.029

640.375.123 497.981.402

1.025.452.422 653.348.97191.056.364 29.618.745

1.116.508.786 682.967.716

525.486.337 112.771.058

434.429.973 83.152.313

Chuo'ng trinhphan mem

61.632.000 561.632.000 5

61.632.000

61.632.000

61.632.000

4

4

-

Cong

47.947.963.06847.947.963.068

26.649.678.316

35.507.174.1611.373.601.710

36.880.775.871

12.440.788.907

11.067.187.197

Cong

.561.577.811

.561.577.811

61.632.000

856.692.16556.121.894

912.814.059

.704.885.646

.648.763.752

-

Quyen sir dung dat da dirge the chap de dam bao cho khoan vay ngan han cua Ngan hang thuongmai co phan dau tu va phat trien Viet Nam - Chi nhanh Bmh Duong (xem thuyet minh so V.I6).

Ban thuyet minh nay la mot bo phan hop thanh vaphdi difoc doc cung voi Bdo cdo tai chinh giu-a nien 24

CONG TY CO PHAN XAY DI/NG VA GIAO THONG BINH DU'O'NGDia chi: L6 G, duong Dong Khcri, phuong Hoa Phu, TP. Thu Dau Mot, tinh Binh DuongBAO CAO TAI CHINH GltfA NIEN D0.6*thang dau cua nam tai chinh ket thuc ngay 31 thang 12 nam 2015Ban thuyet minh Bao cao tai chinh giu-a nien do (tiep theo)

9. Cac khoan dau tir tai chinhKhoan dau tir vao Cong ty co phan dau tu va kinh doanh bat dong san Binh Duong vo'i ty le gopvon la 2,86% von dieu le cua Cong ty nay.

Khoan dau tu nay khong xac djnh duac gia tri hop ly do khong co gia giao dich.

10. Phai tra ngiroi banlOa. Phai tra ngieffi ban ngan han

C1 A A \o cuoi ky So dau namPhai tra cdc ben lien quanTong Cong ty dau tu va phat trien cong nghiepTNHH mot thanh vienCong ty co phan kinh doanh va phat trien BinhDuongCong ty co phan be tong BecamexCong ty co phan vat lieu xay dung BecamexCong ty co phan khoang san BecamexCong ty co phan da op lit An BinhCong ty co phan benh vien My PhuocPhai tra cdc nha cung cap khdcCong ty co phan xay dirng thuong mai BachCuongCong ty TNHH xay dung thuxmg mai dich vuThuan PhongCong ty TNHH Qu6c VietCac nha cung cap khacCong

12.566.691.788

119.001.760

4.046.812.3597.035.998.635

634.115.484

730.763.550

79.582.175.650

12.667.594.415

11.629.596.63611.913.532.40043.371.452.19992.148.867.438

38.109.938.302

13.084.666.691

8.396.565.53512.331.961.7842.431.294.5001.092.200.880

752.542.91220.706.000

93.975.261.290

13.037.704.328

12.810.088.63619.583.911.93248.543.556.394

132.085.199.592

lOb. Phdi tra ngieffi ban ddi hanPhai tra Tong Cong ty dau tir va phat trien cong nghiep - TNHH mot thanh vien (ben lien quan) vetien chuyen nhirong quyen su dung dat.

lOc. Nffqud han dura thanh loanCong ty khong co no* qua han chira thanh toan.

11. Ngu'oi mua tra tien triro'c

lla. Ngted'i mua tra tien tnt'O'c ngdn han

Cong ty Wood Best Holding LimitedCac khach hang khacCong

So cu6i ky So dau nam95.046.778.17420.005.808.495

115.052.^86.669125.573.963.564

125.573.963.564

"'%

lib. Ngiroi mua tra tien tru-ftc ddi hanCac khoan tra truoc ve tien chuyen nhuong bat dong san.

Ban thuyet minh nay la mot bo phan hap thanh vaphai duo'c doc cung vm Bdo cdo tai chinh giua nien 25

CONG TY CO PHAN XAY Dl/NG VA GIAO THONG BINH Dl/QNGDia chi: L6 G, ducmg Dong Khai, phuang Hoa Phii, TP. Thu Dau Mot, tinh Binh DuongBAO CAO TAl CHINH GlffA NIEN DO .6 thang dau cua nSm tai chinh ket thue ngay 31 thang 12 nam 2015Ban thuyet minh Bao cao tai chinh gifra nien do (tiep theo)

12. Thue va cac khoan phai nop Nha niro-cSo dau nam So phat sinh trong ky So cuoi ky

Phai nop Phai thu So phai nop So 3a thyc nop Phai nop Phai thuThug GTGT hangbannpidia 4.525.436.934 - 19.313.974.836 (23.839.411.770)Thue thu nhap doanhnghiep 1.848.227.053 1.092.457.341 (2.441.087.004) 499.597.390Thue thu nhap doanhnghiep tarn nop choso tien nhan truac tirhoat dong chuyennhuong bat dong san 171.815.600 214.222.728 (303.950.146) 82.088.182Thue thu nhap canhan - 44.513.113 500.099.471 - 455.586.358Cac loai thu6 khac 3.000.000 (3.000.000)Phi, ]e phi va cackhoan phai nop khac - -_ ' 424.733.273 (424.733.273) - -_

Cong 6.545.479.587 44.513.113 21.548.487.649 (27.012.182.193) 1.037.271.930

Thue gia trigia tangCong ty nop thue gia tri gia tang theo phuang phap khau tru vai thue suit 10%.

Thue thu nhap doanh nghiepCong ty phai nop thue thu nhap doanh nghiep cho cac khoan thu nhap tinh thue vai thue suat 22%.

Thue thu nhap doanh nghiep phai nop trong ky dugc dir tinh nhu sau:Luy ke tif dau nam den cuoi ky nay

Nam nay Nam trirfrcT6ng Igi nhu|n k6 toan truac thu6 4.540.981.912 15.298.039.492 $*Cac khoan dieu chinh tang, giam Igi nhuan ke Gt) toan de xac dinh Igi nhuan chiu thue thu nhap lACHNtuidoanh nghiep: =Mj^ - Cac khoan dieu chinh tang 424.733.273 50.686.402 fl ^- Cac khoan dieu chinh giam -_ -_ ^v^Thu nhap tinh thu6 4.965.715.185 15.348.725.894Thue suat thue thu nhap doanh nghiep 22% 22%Thue thu nhap doanh nghiep phai nop 1.092.457.341 3.376.719.696

Viec xac dinh thue thu nhap doanh nghiep phai nop cua Cong ty dugc can cur vao cac qui dinh hienhanh ve thue. Tuy nhien, nhung qui dinh nay thay doi theo tung thai ky va cac qui dinh ve thue doivdi nhieu loai giao dich khac nhau co the dugc giai thich theo nhieu each khac nhau. Do vay sothue dugc trinh bay tren Bao cao tai chinh giua nien do co the sathay doi khi co' quan thue kiemtra.

Theo Luat so 32/2013/QH 13 ve sua doi bo sung mot so dieu cua Luat thue thu nhap doanh nghiepdugc Quoc hi nuac Cong hoa xa hoi chu nghia Viet Nam khoa XIII ky hop thu 5 thong qua ngay19 thang 6 nam 2013, thue suat thue thu nhap doanh nghiep pho thong giam tu 22% xuong con20% tu ngay 01 thing 01 nam 2016.

Ban thuyet minh nay la mot bo phan hop thanh va phai duoc doc ding vd'i Bao cao tai chinh giua nien d$ 26

CONG TY CO PHAN XAY DI/NG VA GIAO THONG BINH Dl/OTMGBia chi: L6 G, duong D6ng Khai, phirang Hoa Phu, TP. Thu Dau Mot, tinh Binh DuongBAG CAO TAl CHINH GlttA NIEN DO -6 thang dau cua nam tai chinh ket thue ngay 31 thang 12 nam 2015Ban thuylt minh Bao cao tai chinh giu-a nien do (tip theo)

Thue thu nhap doanh nghiep tam nop cho so tien nhan tru'ffc tic hoat dong chuyen nhieffng batdong sanCong ty phai tam nop thue thu nhap doanh nghiep theo ty le 1% tren so tien nhan truac tir hoatdong chuyen nhuong bat dong san theo qui dinh tai Thong tir so 78/2014/TT-BTC ngay 18 thang 6nam 2014 cua Bo Tai chfnh. Cong ty se quyet toan lai so thue thu nhap doanh nghiep phai nop chohoat dong nay khi ban giao bat dong san.

Cdc loai thue khdcCong ty ke khai va nop theo qui dinh.

13. Phai tra ngiroi lao dongTien Iirong thang 6 con phai tra.

14. Chi phi phai tra ngan ban

Phai tra ben lien quanTong Cong ty dau tir va phat trien cong nghiep -TNHH mot thanh vien - Chi phi quyen su1 dungditPhai tra cdc to chii'C khdcCong

15. Phai tra ngan ban khac

Kinh phi cong doanNhan ky quy ngan hanCo tuc phai traChi phi bao hanh phai tra lai nha thau phuCong

Cong ty khong co no qua han chua thanh toan.

So cu6i ky69.554.870.595

69.554.870.595

69.554.870.595

So cuoi ky177.022.295

3.816.736.000607.860.025234.662.909

4.836.281.229

16. Vay va no* thue tai chinh ngan banSo cuoi ky

Gia triSo co kha nang

tra no*

So dau nam173.575.476.041

173.575.476.0416.106.208

173.581.582.249

So dau nam92.772.546

3.816.736.000408.549.750271.063.957

4.589.122.253

So dau namSo co kha nang

Gia tri tra no'Ngan hang thirong mai co phanHang Hai Viet Nam - Chinhanh Binh DuongNgan hang thuong mai co phandau tu va phat trien Viet Nam -Chi nhanh Binh Duong(i)Ngan hang thirong mai co phanngoai thuong Viet Nam - Chinhanh Binh Duong c"Cong

45.914.104.840 45.914.104.840

44.788.726.186 44.788.726.186 64.008.336.219 64.008.336.219

59.393.984.853 59.393.984.853 45.127.532.727 45.127.532.727

104.182.711.039 104.182.711.039 155.049.973.786 155.049.973.786

Ban thuyet minh nay la mot bo phan hop thanh va phai duo'c doc ciing voi Bao cao tai chinh giua nien do 27

CONG TY CO PHAN XAY Dl/NG VA GIAO THONG BINH Dl/QNGDia chi: L6 G, duxmg D6ng Khai, phuong Hoa Phu, TP. Thu Dau Mot, tinh Binh DuongBAOCAOTAlCHtNHGIU'ANIENDO .6 tfiangdau cua nam tai chinh ket thuc ngay 3 1 thang 12 nam 2015Ban thuyet minh Bao cao tai chinh giu-a nien do (tip theo)

Khoan vay Ngan hang thucmg mai co phan diu tu va phat trien Viet Nam - Chi nhanh Binh Duong deb6 sung von luu dong vdi lai suat dugc quy dinh cu the trong tung khe uoc nhan ng. Khoan vaynay dugc tin chip va the chap mot phan tai san la quyen su dung dat cua Cong ty (xem thuyet minhso V.8).

Khoan vay Ngan hang thuong mai co phan ngoai thuong Viet Nam - Chi nhanh Binh Duong de bosung von luu dong vol lai suat dugc quy dinh cu the trong tung khe uac nhan no va dieu chinh theothj truong. Khoan vay nay khong co dam bao bang tai san.

Chi tiet so phat sinh ve cac khoan vay ngan han trong ky nhu sau:Ky nay

S6 dau nam 155.049.973.786S6 tin vay phat sinh 105.657.672.314S6 tien vay da tra (156.524.935.061)So cu6i ky 104.182.711.039

Ky triro'c109.753.643.145152.249.022.830

(131.511.136.021)130.491.529.954

17. Du* phong phai tra ngan hanDu phong ng phai tra ngan han lien quan den khoan bao hanh cong trinh xay lap. Chi tiet phat sinhnhu sau:

Kynay Ky triro'cSo dau namTang do trich lapSo da su dungSo hoan nhapSo cuoi ky

42.126.245

(3.140.908)

38.985.337

5.850.507.08269.318.182

(262.634.304)(3.477.423.922)

2.179.767.038

18. Quy khen thu-ang, phuc lol

S6 flau nam48.239.73316.657.398

Tang do trichlap ttr lo'J nhuan

2.367.838.601

Chi quytrong ky

Bu dap quykhen thiro'ng

chi virot So cuoi ky(48.239.733) (2.367.838.601)(14.760.267) 1.897.131

64.897.131 2.367.838.601 (63.000.000) (2.367.838.601) 1.897.131

Quy khen thiro-ngQuy phuc lai

Cong =

Quy khen thuong chi vuot nguon dugc trinh bay 6 khoan muc"Cac khoan phai thu ngan hankhac"(xem thuyet minh so V.4).

19. Von chu so1 hiru19a. Bang doi chieu bien dong cua von chu s& hii'u

Thong tin ve bien dong cua von chu so hu'u dugc trinh bay o Phu luc 1 dinh kem.

I9b. Chi tiet von gop cua chu so1 hiru

Tong Cong ty dau tu va phat trien cong nghiepTNHH mot thanh vienCac co dong khacCong

So cuoi ky So dau nam

155.472.580.000144.527.420.000300.000.000.000

155.472.580.000144.527.420.000300.000.000.000

'Y

)UHANi!

Ban thuyet minh nay la mot bo phan hop thanh va phai dupe doc cung vo'i Bdo cdo tai chinh giua nien do 28

CONG TY CO PHAN XAY DlfNG VA GIAO THONG BINH Dl/QNGDia chi: L6 G, duong Dong Khai, phu&ng Hoa Phu, TP. Thu Dau Mot, tinh Binh DuongBAO CAO TAI CHINH GIUA NIEN DO.6 thang dau cua nSm tai chinh ket thuc ngay 31 thang 12 nam 2015Ban thuylt minh Bao cao tai chinh giu-a nien do (ti6p theo)

19c. CophieuSo cuoi ky30.000.00030.000.00030.000.000

30.000.00030.000.000

So dau nam30.000.00030.000.00030.000.000

30.000.00030.000.000

So Iirong co phieu dang ky phat hanhSo Iirong co phieu da ban ra cong chung

Co phieupho thongCo phieu tru dai

So Iirong co phieu dirge mua laiCo phieu pho thongCophieu uu dai

So luong co phieu dang luu hanhCo phieu pho thongCo phieu uu dai

Menh gia co phieu dang liru hanh: 10.000 VND.

19d. PhanphdilffinhuanTrong ky Cong ty da phan phoi loi nhuan theo Nghi quyet Dai hoi co dong thuong nien nam 2015ngay 24 thang 4 nam 2015 nhir sau:

VND Chia c6 tuc cho cac co dong : 21.000.000.000 Trich quy khen thuong, phuc loi : 2.367.838.601 Chi tien thu lao Hoi dong quan tri, Ban kiem soat : 214.227.000

VI. THONG TIN BO SUNG CHO CAC KHOAN MUC TRINH BAY TRONG BAO CAO KETQUA HOAT DONG KINH DOANH GltfA NIEN DO

1. Doanh thu ban hang va cung cap djch vu1 a. Tong doanh thu

Doanh thu kinh doanh bat dong sanDoanh thu xay dungDoanh thu ban hang hoaCong

Luy ke tir dau nam den cuoi ky nayNam nay Nam trum:

34.705.342.01557.565.697.252

92.271.039.267

191.330.229.7411.661.535.000

192.991.764.741

Ib. Doanh thu ban hang va cung cap dich vu cho cac ben lien quanGiao dich ve ban hang va cung cap dich vu cho cac ben lien quan nhu sau:

Luy ke tir dau nam den cuoi ky nayNJrn nay Nam tru'6'c

Tong Cong ty dau tii va phat trien cong nghiep -TNHH mot thanh vienXay dung cong trlnh 31.084.520.255 151.515.941.913

Cong ty lien doanh TNHH khu cong nghiep VietNam - SingaporeXay dung cong trlnh 34.069.838.135

Ban thuyet minh nay la mot bo phan hop thanh va phai dicac doc cung vai Bdo cao tai chinh giua nien 3d 29

CONG TY CO PHAN XAY DLTNG VA GIAO THONG BINH Dl/QNGBja chi: L6 G, dirong B6ng Khai, phuong Hpa Phu, TP. Thu Dau Mot, tinh Binh DuongBAb CAO TAI CHJNH GltTA NIEN DO6 thang dlu cua nam tai chinh ket thuc ngay 31 thang 12 nam 2015Ban thuyet minh Bao cao tai chinh giira nien 36 (tiep theo)

Luy ke tir dau nam den cuoi ky nayNam nay Nam tru'6'c

Cong ty co phan phat trien do thjCung cap dich vu

Cong ty co phan benh vien My PhirocXdy dung cong trinh

Cong ty co phan phat trien ha tang ky thuatXay dung cong trinh

Cong ty TNHH Becamex TokyuXdy dung cong trinh

Cac khoan giam trir doanh thuHang ban bi tra lai.

Gia von hang ban

Gia von cua hang hoa da banGia von cua thanh pham bat dpng san da banGia von cua hoat (Jong xay dungCong

Doanh thu hoat dong tai chinh

Lai tien gui co ky hanLai tien giri khong ky hanCong

Chi phi quan ly doanh nghiep

Chi phi cho nhan vienChi phi khau hao tai san co dinhCac chi phi khacCong

Thu nhap khac

Doanh thu ban difnHoan nhap dir phong bao hanh cong trinhThu nhap khacCong

1.386.363.636

1.736.361.818

3.437.559.091

11.801.587.716

Luy ke tir dau nam den cuoi ky nayNam nay Nam triro/c

1.509.250.00024.048.644.67851.831.559.77775.880.204.455

172.244.899.706173.754.149.706

Luy ke tir dau nam den cuoi ky nayNam nay Nam triro'c

28.450.83471.959.697

421.184.44673.757.664

100.410,531 494.942.110

Luy ke tu1 dau nam den cuoi ky nayNam nay Nam tru'6'c

2.393.439.525139.462.416

1.034.577.7643.567.479.705

2.029.980.321143.733.231793.852.294

2.967.565.846

Luy ke tir dau nam den cuoi ky nayNam nay Nam triro'c

501.735.201

501.735.201

3.477.423.9221.762

3.477.425.684

Ban thuyet minh nay la mot bo phan hap thanh vaphdi diro-c doc cung vo'i Bao cao tai chinh giica nien do 30

CONG TY CO PHAN XAY DLfNG VA GIAO THONG BINH Dl/QNGDia chi: L6 G, dirong D6ng Khcri, phuong Hoa Phu, TP. Thu Dau Mot, tinh Binh DuongBAQ CAO TAl CHINH GltTA NIEN DO -6 thang dau cua nam tai chinh ket thuc ngay 31 thang 12 nam 2015Ban thuyet minh Bao cao tai chinh giii'a nien do (ticp theo)

Luy ke tu- dau nam den cuoi ky nayNam nay Nam truro'c

7. Chi phi khac

Thue bi phat, bi truy thuChi phi khacCong

8, Lai tren co phieu8a. Lai ctr ban va suy gidm tren co phieu

Lo'i nhuan ke toan sau thue thu nhap doanhnghiepTrich quy khen thuong, phuc loi; Thu lao H$idong quan tri, Ban kiem soatLai nhuan tinh lai co ban va suy giam tren cophieuSo luong binh quan gia quyen cua co phieu phothong dang liru hanh trong kyLai ccx ban va suy giam tren co phieu

8b. Thong tin khacKhong co cac giao dich co phieu pho thong hoac giao dich co phieu pho thong tiem nang nao xayra tur ngay ket thuc ky ke toan den ngay cong bo Bao cao tai chinh giira nien do nay.

424.733.2732.790.183

427.523.456

Luy ke tu* dau namNam nay

3.448.524.571

(310.367.211)

3.138.157.360

30.000.000105

50.690.35650.690.356

den cuoi ky nayNam truo'c

11.921.319.796

(232.385.904)

11.688.933.892

30.000.000390

9. Chi phi san xuat kinh doanh theo yeu to

Chi phi nguyen li^u, vat lieuChi phi nhan congChi phi khau hao tai san co dinhChi phi dich vu mua ngoaiChi phi khacCong

r i r r

Luy ke tir dau nam den cuoi ky nayNam nay Nam truac

495.080.183.14917.022.841.637

1.429.723.6042.704.396.8912.607.589.483

518.844.734.764

236.820.351.24428.101.197.7552.569.765.8036.293.083.6393.251.572.896

277.035.971.337

RACNi;fEMTl

VII. NHtTNG THONG TIN KHAC

1. Giao dich va so du1 voi cac ben lien quanCac ben lien quan vai Cong ty bao gom: cac thanh vien quan ly cfiu chot, cac ca nhan co lien quanvai cac thanh vien quan ly chu chot va cac ben lien quan khac.

7a. Giao dich va so du voi cdc thanh vien quan ly chu chot va cdc cd nhan co lien quan voi cdcthanh vien quan ly chu chotCac thanh vien quan ly chu chot gom: cac thanh vien Hoi dong quan tri va cac thanh vien Ban dieuhanh (Ban Tong Giam doc va ke toan trirong). Cac ca nhan co Hen quan vai cac thanh vien quan lychu chot la cac thanh vien mat thiet trong gia dinh cac thanh vien quan ly chu chot.

Ban thuyet minh nay la mot 6p phan hop thanh vaphdi duac doc cung vcri Bao cao tai chinh giica nien do 31

CONG TY CO PHAN XAY Dl/NG VA GIAO THONG BINH Dl/QNGDja chi: L6 G, dirong D6ng Khcri, phucmg Hoa Phii, TP. Thu Diu Mot, tinh Binh DuongBAG CAO TAI CHINH GIUA NIEN DO'6 thang dau cua nam tai chinh ket thuc ngay 31 thang 12 nam 2015Ban thuyet minh Bao cao tai chinh giira nien do (tiep theo)

lb.

Giao dich vai cdc thanh vien quart ly chu chot va cac cd nhdn co lien quan vai cdc thdnh vien qudnly chu chotCong ty khong phat sinh giao dich ban hang va cung cap dich vu cung nhu cac giao djch khac vaicac thanh vien quan ly chu chot va cac ca nhan co lien quan vai cac thanh vien quan ly chu chot.

Cong na vai cdc thdnh vien qudn ly chu chot vd cdc cd nhdn cd lien quan vai cdc thanh vien qudnly chu chotTai ngay ket thuc ky ke toan, Cong ty khong co cong ng vai cac thanh vien quan ly chu chot va cacca nhan co lien quan vai cac thanh vien quan ly chu chot.

Thu nhap cua cdc thdnh vien qudn ly chu chot

Tien lirongTien thuangCong

Giao djch va so du vai cac ben lien quan khacCac ben lien quan khac vai Cong ty gom:Ben lien quan khac

Luy ke tir dau nam den cuoi ky nayNam nay Nam trirffc

676.320.000 676.320.000220.000.000 225.440.000896.320.000 901.760.000

M6i quan heTong Cong ty dau tir va phat trien - TNHH mot thanh vienCong ty co phan dirac BecamexCong ty co phan phat trien ha tang ky thuatCong ty co phan kinh doanh va phat trien Binh DuongCong ty co phan be tong BecamexCong ty co phan benh vien My PhuocCong ty co phan phat trien do thiCong ty co phan vat lieu xay dung Becamex

Cong ty co phan klioang san Becamex

Cong ty co phan da op lat An Binh

Cong ty co phan cong nghe & truyen thong Viet NamCong ty lien doanh TNHH khu cong nghi6p Viet Nam -SingaporeCong ty TNHH Becamex Tokyu

Cong ty meCong ty cung Tap doanCong ty cung Tap doanCong ty cung Tap doanCong ty cung Tap doanCong ty cung Tap doanCong ty cung Tap doanCong ty con cua Cong ty co phan kinhdoanh va phat trien Binh DuongCong ty con cua Cong ty co phan betong BecamexCong ty con cua Cong ty co phankhoang san BecamexCong ty lien ket cua Cong ty me

Cong ty lien ket cua Cong ty meCong ty lien ket cua Cong ty me

Giao dich vai cdc ben lien quan khacCac giao dich ve ban hang va cung cap dich vu cho cac ben lien quan dugc trinh bay a thuyet minhso VI.lb. Cac giao dich khac phat sinh giua Cong ty vai cac beji Hen quan khac nhu sau:

Luy ke tir dau nam den cuoi ky nayNam nay Nam triro'c

Tong Cong ty dau tir va phat trien - TNHH m6tthanh vienMua quyen su dung datPhi dich vuChi trd co tuc

509.283.399.201108.183.417

10.883.080.600102.796.696

20.211.435.400

,0441

&;

Ban thuyet minh nay la mot bo phan hgp thanh va phai ditpc doc cung vai Bao cao tai chinh giua nien do 32

CONG TY CO PHAN XAY Dl/NG VA GIAO THONG BINH Dl/ONGDia chi: L6 G, duxmg Bong Khai, phuong Hoa Phu, TP. Thu Dau Mot, tinh Binh DucmgBAO CAO TAI CHINH GltfA NIEN B0 -6 thang dau cua nam tai chinh ket thuc ngay 31 thang 12 nam 2015Ban thuyet minh Bao cao tai chinh giu'a nien do (tip theo)

Cong ty lien doanh TNHH khu cong nghiep VietNam - SingaporePhi dich vu

Luy ke tir dau nam den cuoi ky nayNam nay Nam triro'c

32.024.855

Cong ty co phan cong nghe & truyen thong VietNamPhi dich vu 1.190.909

2.

Cong ty co phan da op lit An BinhMua nguyen vat lieu 664.330.500

Cong ty co phan kinh doanh va phat trien BinhDuongMua be long 5.362.193.228 7.878.183.207

Cong ty co phan be tong BecamexMua cdng 417.608.763 1.321.886.090Thi cong be tong nhua nong 7.869.717.262

Cong ty co phan phat trien do thiMua nguyen vat lieu 5.46L800.482

Cong ty co phan vat lieu xay dung BecamexMua nguyen vat lieu 576.468.622 1.460.292.273

Cong ty co phan khoang san BecamexMua da 1.121.215.450

Cong ty TNHH Becamex TokyuCung cap dien 355.212.000

Gia djch vu cung cap cho cac ben lien quan khac la gia thoa thuan. Viec mua hang hoa va dich vutir cac ben lien quan khac dugc thuc hien theo gia thoa thuan.

Cong net vai cac ben lien quan khacCong ng vai cac ben lien quan khac duo'c trinh bay tai cac thuyet minh so V.2a, V.3, V.4 va VI.4.

Cac khoan cong ng phai thu cac ben lien quan khac khong co bao dam va se dugc thanh toan bangtien. Khong co khoan dy phong phai thu kho doi nao dirge lap cho cac khoan ng phai thu cac benlien quan khac. *

Thong tin ve bo phanThong tin bo phan dugc trinh bay theo linn vuc kinh doanh va khu vuc dia ly. Bao cao bo phanchinh yeu la theo ITnh vuc kinh doanh dira tren ca cau to chuc va quan ly ngi bg va he thong Baocao tai chinh ngi bp cua Cong ty.

Ban thuyet minh nay la mot bo phan hop thanh va phai duac doc cung vai Bao cao tai chinh giira nien do 33

CONG TY CO PHAN XAY Dl/NG VA GIAO THONG BINH Dl/ONGDia chi: L6 G, duong Dong Khai, phirfimg Hoa Phu, TP. Thu Dau Mot, tinh Binh DuongBAO CAO TAl CHINH GltfA NIEN DO 6 thang dau cua nam tai chinh k6t thuc ngay 31 thang 12 nam 2015Ban thuyet minh Bao cao tai chinh gifra nien dp (tiep theo)

2a. Thong tin ve ITnh vifc kinh doanhCong ty co cac ITnh vuc kinh doanh chinh sau: LTnh vuc kinh doanh bat dong san: kinh doanh nha du an. LTnh vuc xay dung: thi cong cac cong trinh xay dung. LTnh vuc khac: ban hang hoa.

Thong tin ve bo phan theo ITnh vuc kinh doanh cua Cong ty dugc trinh bay a Phu luc 2 dinh kern.

2b. Thong tin ve khu virc dia lyToan bo hoat dong cua Cong ty chu yeu dien ra 6 mien Nam Viet Nam.

3. So lieu so sanhNhu da trinh bay tai thuyet minh so III. 1, tir ngay 01 thing 01 nam 2015 Cong ty da ap dung Thongtir s6 200/2014/TT-BTC ngay 22 thang 12 nam 2014 cua Bo Tai chinh huoTig din Chi do ki toandoanh nghiep thay the Quyet djnh so 15/2006/QD-BTC ngay 20 thang 3 nam 2006 cua Bo truongBo Tai chinh va Thong tu s6 244/2009/TT-BTC ngay 31 thang 12 nam 2009 cua Bo Tai chinh.Cong ty da trinh bay lai cac so lieu so sanh theo qui dinh cua Che do ke toan doanh nghiep mainay. Chi tiet nhu sau:

So lieu tru'O'c trinh So lieu trinh baybay lai Phan loai lai lai

Bang can doi ke toan giicanien do

M' Phai thu dai han khac 647.215.000 647.215.000Tai san dai han khac 647.215.000 (647.215.000)

^a 4. Quan ly rui ro tai chinhHoat dong cua Cong ty phat sinh cac rui ro tai chinh sau: rui ro tin dung, rui ro thanh khoan va ruiro thi truang. Ban Tong Giam doc chju trach nhiem trong viec thiet lap cac chinh sach va cac kiem

j soat nham giam thieu cac rui ro tai chinh cung nhu giam sat viec thuc hien cac chinh sach va cackiem soat da thiet lap.

4a. Rui ro tin dungRui ro tin dung la rui ro ma mot ben tham gia trong hap dong khong co kha nang thuc hien dugcnghTa vu cua minh dan den ton that ve tai chinh cho Cong ty.

^j Cong ty co cac rui ro tin dung phat sinh chu yeu tir cac khoan phai thu khach hang va tien gui nganhang.

_| Phai thu khach hangCong ty giam thieu rui ro tin dung bang each chi giao djch voi cac don vi co kha nang tai chinh tot,yeu cau co tai san dam bao doi voi cac dan vi giao dich Ian dau hay chua co thong tin ve kha nang

| tai chinh. Ngoai ra, nhan vien ke toan cong ng thirong xuyen theo doi ng phai thu de don doc thuh6i.

Khoan phai thu khach hang cua Cong ty lien quan den nhieu don vi va ca nhan nen rui ro tin dungtap trung doi voi khoan phai thu khach hang la thap.

Cong ty co rui ro tin dung tap trung lien quan den Tong Cong ty dau tu va phat trien cong nghiep -TNHH mot thanh vien (Cong ty me) voi so du ng tai ngay ket thuc ky ke toan chiem 16,59% tongso du no* phai thu (so dau nam chiem 60,56%). Cac khach hang khac co so du duoi 5% tong so dung phai thu nen rui ro tin dung tap trung doi voi khoan phai thu cua cac khach hang nay la thap.

Ban thuyet minh nay la mQt bgphqn hop thanh va phai dupe d

CONG TY CO PHAN XAY DI/NG VA GIAO THONG BINH Dl/ONGDia chi: L6 G, duong >6ng Khai, phuang H6a Phu, TP. Thu Dau Mot, tinh Binh DuongBAO CAO TAI CHINH GILfA NIEN BQ "6 thang dau cua nam tai chinh ket thuc ngay 31 thang 12 nam 2015Ban thuyet minh Bao cao tai chinh giu'a nien do (tiep theo)

Tien gin ngan hangCac khoan tien gui ngan hang co ky han va khong co ky han ciia Cong ty dugc gui tai cac nganhang trong nuac. Ban Tong Giam doc khong nhan thay co rui ro tin dung trong yeu nao tir cackhoan tien gui nay.

Muc dp rui ro tin dung toi da doi vai cac tai san tai chinh la gia tri ghi so cua cac tai san tai chinh(xem thuyet minh so VII.5 ve gia trj ghi so cua cac tai san tai chinh).

Tat ca cac tai san tai chinh cua Cong ty deu trong han va khong bi giam gia tri.

4b. Rui ro thanh khoanRui ro thanh khoan la rui ro Cong ty gap kho khan khi thuc hien nghTa vu tai chinh do thieu tien.Rui ro thanh khoan cua Cong ty chu yeu phat sinh tir viec cac tai san tai chinh va no phai tra taichinh co cac thai diem dao han lech nhau.

Cong ty quan ly riii ro thanh khoan thong qua cac bien phap: thuong xuyen theo doi cac yeu cau vethanh toan hien tai va du kien trong tuong lai de duy tri mot lugng tien cung nhu cac khoan vay amuc phii hap, giam sat cac luong tien phat sinh thuc te voi du kien nham giam thieu anh huong dobien dong cua luong tien.

Thai han thanh toan cua cac khoan ng phai tra tai chinh phi phai sinh (khong bao gom lai phai tra)dira tren thai han thanh toan theo hop dong va chua dugc chiet khau nhu sau:

So cuoi kyVay va ngPhai tra nguroi banCac khoan phai tra khac

Tir 1 nam traxuong

104.182.711.03992.148.867.43874.253.114.866

270.584.693.343

Tren 1 nam den 5nam

452.169.912.760

452,169.912.760

Cong

104.182.711,039544.318.780.19874.253.114.866

722.754.606.103

So dau namVay va ngPhai tra ngiroi banCac khoan phai tra khacCong

155.049.973.786126.959.686.832178.077.931.956460.087.592.574

5.125.512.760

5.125.512.760

155.049.973.786132.085.199.592178.077.931.956465.213.105.334

Ban T6ng Giam doc cho rang muc do rui ro doi vai viec tra ng la thap. Cong ty co kha nang thanhtoan cac khoan ng den han tir dong tien tu hoat dong kinh doanh va tien thu tu cac tai san tai chinhdao han.

4c. Rui ro thi tru'd'ngRui ro thi truang la rui ro ma gia tri hop ly hoac cac luong tien trong tuong lai cua cong cu taichinh se bien dgng theo nhung thay doi cua gia thi truang.

Rui ro thi truang lien quan den hoat dong cua Cong ty gom: rui ro lai suat va rui ro gia hang hoa,nguyen vat lieu.

Cac phan tich ve do nhay, cac danh gia duai day lien quan den tinh hinh tai chinh cua Cong ty taingay 30 thang 6 nam 2015 va ngay 31 thang 12 nam 2014 tren ca so gia trj ng thuan. Muc thay doicua lai suat sir dung de phan tich do nhay dugc dim tren viec danh gia kha nang co the xay ra trongvong mot nam tai vai cac dieu kien quan sat dugc cua thj truang tai thai diem hien tai.

Ban thuyet minh nay la mot b phan hop thanh va phai duac doc cung vai Bao cao tai chinh giira nien do 35

CONG TY CO PHAN XAY DlTNG VA GIAO THONG BINH Dl/QNGDja chi: L6 G, duong Dong Khai, phucmg H6a Phu, TP. Thu Dau Mot, tinh Binh DuongB40 CAO TAl CHtNH GIlTA NIEN DO -6 thang dau cua nam tai chinh ket thuc ngay 31 thang 12 nam 2015Ban thuyet minh Bao cao tai chinh gifra nien do (tiep theo)

Rui ro lai suatRui ro lai suat la rui ro ma gia tri hop ly hoac cac luong tien trong tirong lai cua cong cu tai chinhse bien dong theo nhu'ng thay doi cua lai suat thi tnrong.

Rui ro lai suat cua Cong ty chu yeu lien quan den cac khoan vay co lai suat tha noi.

Cong ty quan ly rui ro lai suat bang each phan tich tinh hinh thi tnrcrag de dira ra cac quyet dinhhop ly trong viec chon thai diem vay va ky han vay thich hop nham co dirge cac lai suit co loi nhatcung nhur duy tri ca cau vay vai lai suit tha noi va co dinh phu hop.

Cac cong cu tai chinh co lai suat tha noi cua Cong ty chi co cac khoan vay vai lai suat tha noi taingay kit thuc ky ke toan la 59.393.984.853 VND (so diu nam la 45.127.532.727 VND).

Ban Tong Giam doc danh gia muc do anh huotig do bien dong cua lai suat den lai nhuan sau thueva von chu so him cua Cong ty la khong dang ke do ng vay thuan co gia tri nho.

Rui ro ve gia hang hoa, nguyen vat lieuCong ty co rui ro ve sy bien dong cua gia hang hoa, nguyen vat lieu. Cong ty quan ly rui ro ve giahang hoa, nguyen vat lieu bang each theo doi chat che cac thong tin va tinh hinh co lien quan cuathi trirang nham quan ly thai diem mua hang, ke hoach san xuat va muc hang ton kho mot each hop

Cong ty chua su dung cac cong cu phai sinh dam bao dd phong ngua cac rui ro ve gia hang hoa vanguyen vat lieu.

4d, Tai san dam baoCong ty khong co tai san tai chinh the chap cho cac dan vi khac cung nhu* nhan tai san the chap turcac dan vi khac tai ngay 30 thang 6 nam 2015 va tai ngay 31 thang 12 nam 2014.

5. Gia tri hop ly cua tai san va no* phai tra tai chinhTai san tai chinh

Gia tr| ghi soSo cuoi ky

Tien va cac khoan tirangdirong tienPhai thu khach hang