CONG TY CO PHAN PHAT TRIEN DO THIDja chi: Cl-2-3 dudng DT6, khu lien hqrp c6ng nghifp dich vu Binh Duong, phuimg H6a Phu, TP. Thu D&u M6t, tinh Binh Duong BAO CAO TAl CHtNHCho n5m tfti chinh k it thuc ngiy 31 thing 12 n&m 2013_______________________________________________

BAN THUYET MINH BAO CAO TAI CHINHNSm 2013

I. DAC DIEM HOAT D0NG CUA CONG TY

C6ng ty co phan.

San xuat, djch vy, thucmg mai.

Sin xuat be tong trpn sin; Dau tu xay dyng va kinh doanh co sd h^ tang ky thu$t khu cong nghi$p, khu dan cu v i do thi; Kinh doanh bat dpng san, cho thu£ nhi it, cSn h§, nhi xudng va vSn phdng; Djch vy moi giai bat dpng sin; San lap milt bing; Tu van, thiet ke, giim sat, thi cong, xSy dung va hing trang tri n$i that.

4. Nhan vienTai ngay 31 thing 12 nim 2013 Cong ty co 107 nhan vien dang lam vi£c (t?i ngiy 31 thing 12 nam 2012 la 119 nhan vien).

H. NAM TAI CHINH, DON VI TIEN T£ StfDVNG TRONG k £ TOAN

I. Nim tai chinhNSm tai chinh cua Cong ty bit dau tir ngay 01 thing 01 va ket thuc vio ngay 31 thing 12 hang nim.

2. Don vi tien sir dung trong ke toanDon vj tien t$ sur dyng trong ke toan la D&ng Vi$t Nam (VND).

m. CHUAN m\Tc v a c h £ do k £ TOAN AP DVNG

1. Chuan muc va che dp ke toan ap dyngCong ty ap dyng Che dp Ke toin Doanh nghi^p Vi§t Nam dupe ban hanh theo Quyet djnh so 15/2006/QD-BTC ngay 20 thing 3 nim 2006 cua Bp trudng Bp Tii chinh va cic th6ng tu huomg din thyc hifn chuan myc v i che dp ke toin cua Bp Tai chinh.

2. Tuyen bo ve vifc tuan thu chuan myc ke toan va che d§ ke toinBan Tong Giim doc dim bio da tuan thu yeu cau cua cic chuin myc ke toin v i Chi dp Ke toinDoanh nghi^p Vi?t Nam dupe ban hinh theo Quyet djnh so 15/2006/QD-BTC ngiy 20 thing 3nim 2006 cua BO trudng Bp Tii chinh cung nhu cic thong tu hu6ng dan thyc hif n chuan myc va che dp ke toin cua Bp Tii chinh trong vi?c l |p Bao cio tii chinh.

3. Hinh thurc ke toin ip dyngCong ty sur dyng hinh thurc ke toin nhftt ky chung.

1. Hinh thuc so1 hihi von

2. LInh vuc kinh doanh

3. Ng&nh nghe kinh doanh

Ban thuyit minh nay Id m$t b$ ph$n hpp thanh va phdi dupe doc cung v&i Bdo cdo tai chinh 13

CONG TY CO PHAN PHAT TRIEN DO THIDia chi: Cl-2-3 du&ng DT6, khu lien hgrp c6ng nghi?p dich vy Blnh Duong, phuftng H6a Phti, TP. Thu D&u Mpt, tinh Blnh Duongb Ao c Ao t Ai CHlNHCho nSm tii chinh kit thuc ng&y 31 thing 12 nSm 2013 B^n thuyet minh Bio c&o t£i chinh (tilp theo)

IV. CAC CHINH SACH KE TOAN AP DUNG

1. Cor s& lap Bao cao tai chinhBao cio tai chinh dugc l§p tren ca sd ke to&n don tich (tru cac thong tin lien quan den cac luong tien).

2. Tien va tutmg itvromg tienTien va cac khoin tucmg duomg tien bao gom tien m$t, tien guri ngan hang, tiSn dang chuyen va cac khoan dau tu ngin h?n c6 thdi h in thu h6i ho£c dao han khong qua 3 thing ke tir ngiy mua, dl ding chuyen doi thanh mgt lugng tien xac djnh cung nhu khong c6 nhieu rui ro trong vi$c chuyen doi thinh tien.

3. Hang ton khoHang ton kho dugc xic djnh tren ca so gia goc. Gia goc hing ton kho dupe xic djnh nhu sau:• Doi v6i nguyen vat lifu: bao gom chi phi mua va cac chi phi lien quan tryc tiep khic phit

sinh de c6 dugrc hing ton kho <5r dja diem v i trang thii hi^n tai.• Doi vori hang hod bat dpng san va chi phi sin xuat kinh doanh dor dang: bao gom chi phi

quyen sir dyng dat, cac chi phi tryc tiep va cic chi phi chung co lien quan phit sinh trong qua trinh dau tu xay dyng bat d$ng san.

Gii goc hang ton kho dugc tfnh theo phuomg phap nh$p tnrorc, xuat truac doi vori nguyen v?t li$u, binh quan doi voi hang hoa b it dpng san va dugc h ich toin theo phuomg phip ke khai thufrng xuyen.

Dy phong giam gia hang ton kho dugc ghi nh£n khi gia goc lorn horn g ii trj thuan c6 the thyc hi?n dugc. Gia tri thuan c6 the thyc hi?n dugc la gia ban u6c tinh cua hang ton kho tru chi phi uac tinh de hoan thanh va chi phi uorc tinh can thiet cho vi§c tieu thy chung.

Tang hoic giim so du dy phdng giam gia hang ton kho dugc ghi nhan vao gii von hang bin trong nim.

4. C ic khoan phai thu thinmg mai v i phai thu kh&cCac khoan phai thu thuomg m ii va cac khoan phai thu kMc dugc ghi nh$n theo hoa dom, chung tu.

Du phdng phai thu kh6 doi dugc l£p cho tumg khoin ng pMi thu kh6 d6i c5n cix vio tuoi ng qui han cua cac khoan ng hojic dyr kien mure ton that c6 the xiy ra, cy th6 nhu sau:• Doi voi ng phai thu qui h^n thanh toin:

30% gia trj doi v6i khoin ng phii thu qui han tir tren 06 thing den duori 01 nim.50% gii tri doi vori khoan ng phii thu qua han tur 01 nim den dudri 02 nim.70% gia trj doi vai khoan ng phii thu qui han tur 02 nim den dudri 03 n£m.100% gia trj doi vdri khoin ng phii thu qui h^n tu 03 nim trd len.

• Doi vori ng phii thu chua qui h?tn thanh toin nhung kho c6 khi ning thu hoi: c8n cur vio dy kiln muc ton th4t de l^p dy ph6ng.

Ting ho§c giim so du dy phdng ng phii thu kho doi dugc ghi nhan vao chi phi quin ly doanh nghi$p trong nim.

Ban thuyet minh nay la mqt b$ phqn h<rp thanh va phai dupe doc cung vai Bdo c&o tai chinh 14

CONG TY CO PHAN PHAT TRIEN DO THIDia chi: Cl-2-3 dudng DT6, khu li£n hgp cdng nghi|p dich vy Binh Duong, phirdng H6a Phu, TP. Thi Diu M0t, tinh Binh Duong BAO CAO TAI CHfNHCho nSm tiki chfnh kit thuc ngiy 31 thing 12 nSm 2013 Bin thuyit minh Bio cio tiki chfnh (tilp theo)

5. T ii san co dinh hihi hinhTai san co djnh hihi hinh dugc the hifn theo nguyen gia trir hao mon lviy kl. Nguyen gia tii sin co djnh hihi hinh bao gom toin bp cic chi phi m i Cong ty phii bo ra de c6 dugc tii sin c6 dinh tinh den then diem dua tai sin d6 vio tr^ng thii sin sing sur dyng. Cic chi phi phit sinh sau ghi nhan ban dau chi dirge ghi ting nguyen gii tii sin co dinh nlu cic chi phi niy chic chin lim ting Igri ich kinh t l trong tucmg lai do sur dyng tii sin d6. Cac chi phi khong thoa min dieu ki§n tren dugc ghi nh§n ngay vio chi phi.

Khi tii sin co dinh hihi hinh dugrc bin hay thanh ly, nguyen gii v i khau hao luy k l dugc x6a so v i bit ky khoin lai 16 nio phit sinh do vi§c thanh ly deu dugc tinh vio thu nh$p hay chi phi trong nim.

Tii sin co dinh hiru hinh dugc khau hao theo phuomg phip ducmg thing d\ra tren thiri gian hihi dung ucrc tinh. So nim khau hao cua cac loai tii sin co dinh huu hinh nhu sau:Loai tii sin co dinh So nimNhi cura, v£t kiln true 05 - 35Miy m6c v i thilt bi 05-10Phuomg ti$n van tii, truyen dan 07-10Thilt bi, dyng cy quin ly 04 - 08

6. T ii sin thue hoat d§ngDoanh thu cho thue hoat dpng dugc ghi nhan theo phuong phip duimg thing trong su6t thiri gian cho thue. Chi phi tryc tilp ban dau de t$o ra doanh thu cho thue hoat dpng dugc ghi nh£n ngay vio chi phi khi phit sinh ho&c phin bo dan vio chi phi trong su6t thai h$n cho thue phu hgp v6i vif c ghi nhin doanh thu cho thug hoat dpng.

7. Tai san co d|nh vo hinhTii sin co dinh vo hinh dugc thi hi?n theo nguyen gia tru hao m6n luy kl. Tii sin c6 djnh vo hinh cua Cong ty bao g6m:

Quyen sir dung datQuyen sir dyng dat la toin bp cac chi phi thyc t l Cong ty da chi ra co lien quan tryc tilp ten dat sir dyng, bao gom: tien chi ra de c6 quyen sur dyng dit, chi phi cho den bu, giii ph6ng m£t bing, san lap m§t bing, 1? phi trudc ba,... Quyen sur dyng dat dugc khiu hao trong 50 nim.

Phan mem may tinhGii mua cua phan mlm miy tinh m i khong phii li mpt bp phan gin k it vdi phin cumg c6 lien quan thi dugc von hoi. Nguyen gii cua phan mem miy tinh l i toin bp cic chi phi m i Cong ty d i chi ra tinh din thiri diem dira phan mem vio su dyng. Phan mem miy tinh dugc khiu hao theo phuong phip duimg thing trong 05 nim.

Chi ph i thiet ke trang webChi phi thiet k l trang web bao gom tat c i cic chi phi lien quan tryrc tilp din vi£c thilt l£p trang web. Chi phi niy dugc khau hao theo phuomg phip ducmg thing trong 03 nim.

8. Chi phi di vayChi phi di vay dugc ghi nhan vio chi phi khi phit sinh. Truimg hgp chi phi di vay lien quan tryc tilp din vi?c dau tu xay dyng ho$c san xuit tii sin do dang can c6 mpt thori gian du dii (tren 12 thing) d l co thi dua vio sur dyng theo myc dich djnh trudc hoic bin thi chi phi di vay niy dugc von hda.

Ban thuyit minh nay la m$t b$ ph$n hpp thanh va phai dupe dqc cung v&i Bdo cdo tai chinh 15

CONG TY CO PHAN PHAT TRIEN DO THIDja chi: C l-2-3 duimg DT6, khu li6n hpp cfing nghifp dich vy Blnh Duong, phu&ng H6a Phu, TP. Thu D&u Mpt, tinh Blnh Duong BAO CAO TAl CHfNHCho nim tii chinh kit thuc ngiy 31 thing 12 n&m 2013Bin thuyet minh Bio cio tai chtnh (tiep theo) ______ ___ ___ __________________________

9. Chi phi tra trvfrc dai hanCac cong cu, dyng cy da dua vio su dyng dugc phan bo vao chi phi theo phuomg phap ducmg thing vai thcri gian phan bo khong qua 02 nim.

10. Chi phi phai traChi phi phii tri dugc ghi nhan dya tren cic u6c tinh hgp ly ve so tien phii tri cho cic hing hda, dich vy d5 sir dyng.

11. Try cap thoi vi$c v i bio hiem that nghifpCong ty phii chi tri trg cap thoi vi$c cho ngudi lao dpng c6 thoi gian lim vifc t#i Cong ty tir 12 thang tror len tinh den ngiy 31 thing 12 nim 2008 v6i mure chi tri bing V2 thing luomg cpng phy cap luomg (nlu co) binh quan cua siu thang lien ke trudc thcri dilm thoi vi^c cho 1 nSm lim vifc.

Theo Luat bio hiem x i hpi, ke tir ngiy 01 thang 01 nim 2009 C6ng ty phii d6ng quy Bio hiem that nghi^p do ca quan Bio hiem xa hpi Vift Nam quin ly1 v6i ty 1$ 1% cua muc thap hem gitta luomg ca bin cua ngudi lao dpng hoac 20 lan mire luomg t6i thieu chung dugc Chinh phu qui dinh trong timg thcri ky. Voi vi|c ip dyng che dp bio hiem that nghi£p Cong ty khong phii tri trg cap th6i viec cho th6i gian lim vi?c cua ngudri lao dpng tur ngiy 01 thing 01 nim 2009.

Trg cap thoi vifc dugc ghi nh§n vio chi phi quin ly doanh nghi?p khi chi tri cho ngucri lao dpng.

12. Cac khoin dv phdng phii triDy phdng cho bio hinh san pham dugc l£p cho tumg c6ng trinh xay lip c6 cam k it bio hinh.

Mure trich l^p dy phdng chi phi bio hinh dugc u6c tinh bing 02% tren doanh thu cdng trinh xay lip co yeu cau bio hinh.

13. Nguon von kinh doanhNguon v6n kinh doanh cua Cong ty li von dau tu cua chu scr h&u v i dugc ghi nhan theo so thvrc te da dau tu cua cic co dong.

14. Co tireCo tire dugc ghi nh$n li ng phii tri khi dugc c6ng b6.

15. Trich ldp cic quyCic quy dugc trich lap v i sur dyng nhu sau:

Myc dich __________________________________Mdr rpng hoat dpng kinh doanh ho$c dau tu theo chieu sau cua Cong tyBu dip nhung ton that, thi^t h ii xiy ra trong qui trinh kinh doanh hojic cic truimg hgp bit khi khing, ngoii dy kiln nhu thien tai, hoa ho^n....Khen thudng, khuyln khich lgi ich v |t chat, cii thifn va ning cao ddi song v$t chit va tinh thin cho ngudi lao d$ng

Mire trich l$p cic quy dugc thyc hifn theo Nghj quylt B^i hpi co dong hang nim.

• Quy diu tu phit trien

• Quy dy phdng tai chinh

• Quy khen thudng, phiic lgi

Ban thuyit mirth nay la m$t b(> ph$n hpp thanh va phai dupe doc cung v&i Bdo cdo tai chinh 16

CONG TY CO PHAN PHAT TR1EN DO THIDja chi: C l-2-3 duimg DT6, khu lien hpp c8ng nghi^p djch v\i Binh Duong, phuimg H6a Phu, TP. Thi Dau M§t, tinh Binh Duong b Ao cAo t Ai CHINHCho nim tii chinh kit thuc ngiy 31 thing 12 n&m 2013Bin thuyit minh Bio cio tii chfnh (tilp theo)___________________________________________________

16. Thue thu nhap doanh nghifpChi phi thu! thu nhap doanh nghifp bao gom thu! thu nh$p hi§n hanh v i thu! thu nh$p hoin l ti.

Thue thu nhap hi$n hanhThu! thu nhap hi?n hanh la khoin thu! dugc tinh dya tren thu nh$p tinh thu!. Thu nh$p tinh thu! chenh If ch so vdi lgi nhu$n k! toin li do dilu chinh cic khoin chenh l§ch t^un thdi giua thu! v i k! toin, cic chi phi khdng dugc trir cung nhu dieu chinh cic khoin thu nh$p khong phii chju thu! vi cic khoin lo dugc chuyen.

Thue thu nhpp hodn lgiThu! thu nh$p hoin lai la khoin thu! thu nh$p doanh nghiep sS phii npp hoic sS dugc hoin l^i do chenh Ifch t^m thcri gi&a gii trj ghi so cua tii sin v i ng phii tr i cho myc dich Bio cio tii chinh v i cic gii trj dung cho myc dich thu!. Thu! thu nh$p hoin lai phii tri dugc ghi nh§n cho tit ci cic khoin chenh lfch t$m thcri chju thu!. Tai sin thu! thu nh$p hoin l^i chi dugc ghi nh§n khi chic chin trong tucmg lai se c6 lgi nhu&n tinh thu! d! sur dyng nhirng chenh If ch tam thdi dugc khiu trur niy.

Gii trj ghi so cua tii sin thu! thu nhap doanh nghifp hoin l^i dugc xem xet lai vio ngiy kit thuc nim tii chinh v i se dugc ghi giim din mure dim bio chic chin c6 du lgi nhuan tinh thu! cho ph£p lgi ich cua mgt phan ho$c toin bg tii sin thu! thu nh§p hoin l$ti dugc sur dyng. Cic tai sin thue thu nh§p doanh nghifp hoin lai chua dugc ghi nhjin trudc day dugc xem x6t Uii vio ngiy kit thuc nim tii chinh v i dugc ghi nh$n khi chic chin c6 du lgi nhu$n tinh thu! d! c6 th! sur dyng cic tii sin thu! thu nhap hoin l?i chua ghi nh§n nay.

Tii sin thu! thu nh£p hoin l$i va thu! thu nhap hoan l ti phii tr i dugc xic djnh theo thu! suit dy tinh se ip dyng cho nam tii sin dugc thu hoi hay ng phii tri dugc thanh toin dya tren cic mure thu! suat cd hifu lyc t$i ngiy kit thuc nim tii chinh. Thu! thu nh$p hoin fyi dugc ghi nh$n trong Bio cio kit qui hoat dQng kinh doanh trur khi lien quan din cic khoin myc dugc ghi thing vio von chu sd h&u khi do thue thu nhap doanh nghifp se dugc ghi thing vao von chu sd hihi.

17. Ghi nhan doanh thu v i thu nhap Doanh thu ban hang hod, thanh phamDoanh thu bin hing hda, thanh phim dugc ghi nhan khi phan ldn nii ro v i lgi ich gin lien vdi vifc sd hihi cung nhu quyen quin ly hing hda, thinh phim do dugc chuyln giao cho ngudi mua, v i khong con ton t^i yeu to khong chic chin ding k! lien quan din vifc thanh toin ti!n, chi phi kem theo ho|c khi ning hing bin bj tri l$i.

Doanh thu cung cap d[ch vuDoanh thu cung cip djch vy dugc ghi nh§n khi khong con nhirng ylu to khong chic chin ding k! lien quan din vifc thanh toin tiln ho$c chi phi kem theo. Trudng hgp djch vy dugc thyc hifn trong nhieu ky k! toin thi doanh thu dugc ghi nhan cin cur vio ty If djch vy hoin thinh tai ngay kit thuc nim tai chinh.

Doanh thu cho thue tai san hoqt dpngNguyen tic ghi nhan doanh thu cho thuS tii sin ho^t d§ng dugc trinh biy d thuyit minh s6 IV.6.

Doanh thu ban 16 dat dd xay dung ccrs&hg. tangDoanh thu bin 16 dit d i xiy dyng co sd h^ tang dugc ghi nh§n khi d i hoin thinh co bin c6ng tic xay dyng co sd h$ ting v i lo dit da dugc bin giao cho khich hing.

Tien laiTiln lii dugc ghi nhan tren co sd thdi gian v i lii suit thyc t! tumg ky.

Ban thuyit minh nay la mpt b(5 ph$n hpp thanh va phdi dupe d<?c cung vcri Bdo cdo tai chinh 17

CONG TY CO PHAN PHAT TRIEN DO THIDja chi: Cl-2-3 dudng DT6, khu lien hgp c6ng nghi^p djch vy Blnh Ducmg, phuimg H6a PM, TP. Thu D&u M§t, tinh Blnh Duong BAO CAO TAl CHfNHCho nim tii chinh k£t thuc ngiy 31 thing 12 n&m 2013Bin thuyet minh Bio cio tii chinh (ti6p theo)___________________________________________________

18. T ii san tai chinhPhan lotfi tai san tai chinhVi|c phan lo$i cic tii san tii chinh niy phy thupc vio bin chat v i myc dich cua tai sin tii chinh vi dugc quyet djnh tai then diem ghi nh£n ban dau. Cic tii sin tii chinh cua Cong ty chi c6 nh6m cic khoin cho vay v i phii thu.

Cic khoin cho vay v i phii thu l i cic tii sin tii chinh phi phii sinh vai cic khoin thanh toin c6 dinh hoac c6 the xic dinh v i khong dugc niem yet tren thj trudng.

Gia tri so ban dau cua tai san tai chinhCic tii sin tii chinh dugc ghi nh$n tai ngiy mua v i dumg ghi nhan t$i ngiy ban. T^i thdi diem ghi nh£n lan dau, cic tii sin tii chinh dugc ghi nhan theo gii goc cpng cac chi phi phit sinh khic lien quan tryc tiep den vi§c mua, phit hinh tii san tii chinh d6.

19. Ngr phai t r i t i i chinh v i cong cy von chu so hihiCic cong cy tii chinh dugc phan lo$i li ng phii tr i tai chinh hoac c6ng cy von chu sd huu t$i thdi diem ghi nhan ban dau phu hgp vai bin chat v i djnh nghia cua ng phii tr i tai chinh v i cong cy von chu sd huu.

Ngr phai tra tai chinhVi?c phan lo^i cac khoin ng tii chinh phy thugc vio bin chat v i myc dich cua khoin ng tii chinh v i dugc quyet djnh tfci thdi diem ghi nh$n ban dau. Ng phii tri tii chinh cua C6ng ty gom cic khoin phii tri ngudi bin, vay v i ng v i cic khoin phii tr i khic.

T^i thoi diem ghi nhan lan dau, cac khoin ng phii tri tii chinh dugc ghi nhfn ban dau theo gii goc trur cic chi phi phit sinh khic lien quan tryc tiep den ng phii tri tii chinh do.

Cong off von chu s& huuCong cu von chu sd huu l i hgp dong chung to dugc nhftng lgi ich c6n lai ve tii sin cua Cong ty sau khi tru di toin bg nghTa vy.

20. Bu trur cac cdng cu tai chinhCac tii sin tii chinh v i ng phii tri tii chinh chi dugc bii trur vai nhau v i trinh biy gii trj thuan tren Bing can doi ke toin khi v i chi khi C6ng ty:• Co quyen hgp phip de bu trur gii trj da dugc ghi nhan; v i• Co dy dinh thanh toin tren ca sd thuan ho$c ghi nhan tii sin v i thanh toin ng phii tr i cung

m§t thdi diem.

21. Bio cio theo b$ phanBg phan theo lmh vyc kinh doanh li mpt phan c6 the x ic djnh rieng bi?t tham gia vio qui trinh sin xuat hoic cung cap sin pham, djch vy v i c6 rui ro v i lgi ich kinh te khic vdi cic bg phan kinh doanh khic.

Bg phan theo khu vyc dia ly li mpt phan c6 the xic dinh rieng bi$t tham gia vio qui trinh sin xuat hoic cung c4p sin pham, djch vy trong ph^m vi mgt m6i trudng kinh te cy the v i c6 rui ro v i lgi ich kinh te khic vdi cic bg phan kinh doanh trong cic moi trucmg kinh te khic.

Ban thuyit minh nay la mpt b$ ph$n hpp thanh va phai dupe doc cung voi Bdo cao tai chinh 18

Dja chi: C1-2-3 dudmg DT6, khu liSn hgp c6ng nghi$p djch vy Binh Duong, phudng H6a Phii, TP. Thu D&u M0t, tinh Binh Duong BAO CAO TAl CHfNHCho n&m tii chinh kit thuc ngiy 31 thing 12 n&m 2013Bin thuyet minh Bio cio tii chinh (tiep theo)___________________________________________________

CONG TY CO PHAN PHAT TRIEN DO THI

22. Ben lien quanCac ben dugc coi la lien quan neu mgt ben co khi ning kiem soit hoiic c6 anh hudng ding ke doi vdi ben kia trong vi|c ra quyet dinh cac chinh sich tai chinh va hoat dpng. Cac ben cung dugrc xem li ben lien quan neu cung chju sy kiem soat chung hay chju Anh hudng dang ke chung.

Trong vi$c xem xet moi quan h? cua cac ben lien quan, ban chit cua moi quan h§ dugrc chu trpng nhieu hem hinh thuc phip ly.

Giao dich vdi cac ben co lien quan trong nim dugc trinh My d thuyet minh s6 VII. I.

V. THONG TIN B 6 SUNG CHO CAC KHOAN M ^C TRiNH BAY TRONG BANG CANd 6 i k £ t o a n

1. Tien va cac khoin tmmg dinrag tienSo cuoi nim So dau nim

Tien m£t 80.200.410 10.115.136Tien guri ngan hang 3.427.222.344 8.133.374.523C§ng 3.507.422.754 8.143.489.659

Phai thu kMch hingS6 cuoi nim So dau nim

Cic kMch hing mua be t6ng tucri 47.452.161.330 54.518.297.754Cac khich hing mua nhi dy in xiy dyng 42.273.608.897 15.277.893.250Cic khich hing thue xe ca gidi 208.070.415 607.847.419C?ng 89.933.840.642 70.404.038.423

T r i trade cho nguoi b inSo cuoi nim So dau nim

Ung trudc cho nha thau xiy dyng 3.652.563.766 1.696.293.335Ung trudc cho cac nhi cung cap khic 74.450.000 156.667.962Cong 3.727.013.766 1.852.961.297

Cic khoan phai thu khicS6 cuoi nim So dau nim

Phii thu tien chuyen nhugng khoin dau tu vio C6ng ty co phan v(it li?u Becamex

5.010.245.948 10.102.646.188

Thue thu nhap doanh nghifp tpn tinh (tien umg kinh doanh bat d§ng sin)

750.202.442 1.195.550.596

Thue GTGT dau ra cua khich hing ung trudc tien chuyen nhugng bat dpng sin.

2.616.901.566 4.146.069.320

Phii thu khic 37.643.706 22.352.702C§ng 8.414.993.662 15.466.618.806

5. Du phdng phii thu ngin han kho doiKhoin dy phdng cho cac khoan ng phii thu qui han tren 03 n&m.

Ban thuyit minh nay la mpt b{5 phan hpp thanh vd phai dupe doc cung vdi Bao cao tai chinh 19

CONG TY CO PHAN PHAT TRIEN DO THIDja chi: Cl-2-3 duimg DT6, khu lien hgrp c6ng nghiep djch vy Binh Duong, phudmg H6a Phu, TP. Thu D&u M§t, tinh Binh Duong BAO CAO TAl CHINHCho n5m tii chinh ket thuc ngiy 31 thing 12 nim 2013 Bin thuyit minh Bio cio tii chfnh (tilp theo)

Tinh hinh bien dpng dy phong phai thu ng&n h$n kho doi nhu sau:_________ Nfim nay

442.998.448 52.113.977

So dau namTrich lip d\r phong bo sung So cu6i nim 495.112.425

Nam trudc247.556.213195.442.235442.998.448

6. Hang ton kho

Nguyen lifu, v$t li?uChi phi sin xuat, kinh doanh dd dangHang hda bat dpng sanCpng

So cuoi nim2.964.166.023

86.045.152.65753.828.853.041

142.838.171.721

S6 d in nim3.992.620.623

81.286.406.84673.078.554.941

158.357.582.410

Chi phi tra trudc n|Sn banCong cy, dyng cy xuat dung chd phan bo.

T&i san ng&n han khacTam cho cho nhan vien.

9. Phai thu d ii han cua khach hangPhii thu cua khach hang mua nha dy an xay dyng.

10. Tang, giam tai san co djnh hihi hinh

Nhi cira, vSt Miy m6c viPhutmg tif n

vSn tii, Thilt bj, dyngC§ng

Nguyen gii So dau nim Ting trong nim Mua sam m&i Phan logi lgi Gi&m trong nim Diiu chinh sang chi phi tra tnrcrc Phdn loai lgi Giam khde

13.962.644.2882.568.792.9462.568.792.946

(178.803.434)

(37.250.100)

(141.553.334)

16.763.509.3198.200.454.5458.200.454.545

(124.764.764)

(124.764.764)

52.987.408.367

(68.154.000)

(68.154.000)

1.163.990.141150.545.55082.391.55068.154.000

(186.110.500)

(186.110.500)

84.877.552.11510.919.793.04110.851.639.041

68.154.000(557.832.698)

(348.125.364)(68.154.000)

(141.553.334)S6 cu6i nimTrong dd:D3 khiu hao hit nhumg vin c6n su

16.352.633.800 24.839.199.100 52.919.254.367 1.128.425.191 95.239.512.458

dyng

Gii trj hao mdn

630.500.000 660.218.476 1.290.718.476

S6 diu nim 1.155.602.323 8.478.980.846 26.831.157.131 691.526.432 37.157.266.732T5ng trong nim Khdu hao trong

541.560.780 2.517.812.501 5.897.454.612 176.410.343 9.133.238.236

ndm 541.560.780 2.517.812.501 5.897.454.612 169.594.943 9.126.422.836Phdn logi lgi - - - 6.815.400 6.815.400Gi&m trong nim Diiu chinh sang

(28.694.242) (73.430.824) (6.815.400) (120.345.012) (229.285.478)

chi phi tra trudc (28.694.242) (73.430.824) - (120.345.012) (222.470.078)Phdn logi lgi - - (6.815.400) - (6.815.400)S6 cuoi nim 1.668.468.861 10.923.362.523 32.721.796.343 747.591.763 46.061.219.490

Ban thuyit minh nay la mQt bi5 phgn hpp thanh va phai dupe doc cung v&i Bdo cdo tai chinh 20

CONG TY CO PHAN PHAT TRIEN DO THIDia chi: Cl-2-3 dufrng DT6, khu li€n hgrp c6ng nghi6p djch vy Binh Duong, phudmg H6a Phu, TP. Thu Dau M§t, tinh Binh Duong BAO cAo tAi CHINHCho nim tii chinh kit thiic ngiy 31 thing 12 nim 2013Bin thuyet minh Bio cio t i i chinh (tilp theo) _____________________________________

Nhi cira, vit kiln trie

12.807.041.96514.684.164.939

Miy m6c vi thilt bj

8.284.528.47313.915.836.577

Phuvng tifn vin tii,

truyen dSn

26.156.251.236

Thiet bf, dyng cu quin ty

472.463.709

C0ng

20.197.458.024 380.833.42847.720.285.38349.178.292.968

Gii tri c6n laiS6 diu nimS6 cuoi nimTrong do:T?m thdi chua stirdyng - - - -Dang chd thanh ty . . .

Mpt so tai sin co djnh huu hinh c6 nguyen gii va gii trj con l?i theo so sich lan lugrt la 38.140.832.612 VND va 21.824.705.318 VND d i dupe the chap de dim bio cho cic khoin vay cua Ngin hing thuomg mai co phan ngo^i thucmg Vift Nam - Chi nhinh Binh Duong.

11. Ting, giam tai sin co dfnh vd hinhQuyen su* dung dit

Phan mem miy tinh

Chi phi thiet ke trang Web C§ng

Nguyen giiSo dau nim 1.633.600.000 40.000.000 12.000.000 1.685.600.000Mua sim moi 3.880.000.000 - - 3.880.000.000Chuyen sang chi phi tri truorc - - (12.000.000) (12.000.000)So cuoi nim 5.513.600.000 40.000.000 - 5.553.600.000Trong do:D5 khau hao hit nhimg vlncon su dyng ' - “ “ ”

Gia tii hao monSo dau nim 130.470.528 40.000.000 11.630.941 182.101.469Khau hao trong nim 77.733.912 - 369.059 78.102.971Chuyen sang chi phi tri truorc - - (12.000.000) (12.000.000)So cuoi nim 208.204.440 40.000.000 ..— ■! - . 248.204.440

Gii trj cdn laiSo dau nim 1.503.129.472 - 369.059 1.503.498.531So cuoi nim 5.305.395.560 - - 5.305.395.560Trong do:Tam thdi chua sir dyng - - - -Dang chd thanh ly - - - -

Quyen sur dyng dit co nguyen gia v i gii trj cdn l?i theo so sich lan lupt la 3.880.000.000 VND va 3.834.883.720 VND d i dupe the chip de dim bio cho cic khoin vay cua Ngan hing thuomg m?i co phan ngo$i thuomg Vi?t Nam - Chi nhinh Binh Duong.

12. Vay v i no ngin banVay dii han den han tri Ngin hing thuomg mai co phan ngo ii thuomg Vi$t Nam - Chi nhinh Binh Duong (xem thuyet minh so V.20).

Ban thuyit minh ndy la mpt bp phQn hpp thanh vd phai dvqrc doc cung v&i Bao cao tai chinh 21

CONG TY CO PHAN PHAT TR1EN DO THIDja chi: Cl-2-3 chrdng DT6, khu lien hgrp cdng nghiep dich vy Binh Duong, phuimg H6a Phii, TP. Thii Dau Mpt, tinh Binh Duong BAO CAO TAl CHfNHCho nim tii chinh kit thuc ngiy 31 thing 12 n&m 2013Bin thuyit minh Bio cio tii chfnh (tilp theo)___________________________________________________

Chi tiet so phot sinh v i cac khoan vay va tip ngan hem nhu sau:_________Nim nay _______ Nam trudc

So dau nimKet chuyen tu: vay dai han ______1.100.000.000 ________________ 2So cuoi nim 1.100.000.000 -

13. Phii tra ngircri binSo cuoi nim So dau nim

Cac nhi cung cap lien quan den ho^t dpng sin 36.790.422.371 47.622.817.993xuat be tong tirodCac nhi cung cap lien quan din ho$t dpng nhi dvr 3.989.415.212 2.415.992.266an xay dymgCac nhi cung cap lien quan din hoat dpng cho 350.655.988 236.889.150thue xe co gidi _________________ _________________Cong 41.130.493.571 50.275.699.409

14. Ngiroi mua tra tien trudcSo cuoi nim So dau nim

Cic khach hing ung trudc tien mua bat dpng sin 35.585.160.300 47.501.031.200Cac khoin khich hing umg trudc khic ________ 34.530.302 ________ 36.950.015Cpng 35.619.690.602 47.537.981.215

Thue v i c ic khoan p h ii npp N h i nude

So d&u nimS6 phii n§p trong nim

S6 d i n§p trong nim S6 cu6i nim

Thu! GTGT hing bin n$i dja 1.013.554.003 (457.181.334) 556.372.669Thu! thu nhip doanh nghifp (460.534.737) 4.983.428.858 (3.073.464.594) 1.449.429.527Thu! thu nh$p doanh nghifp tam n$p cho s6 tien nh$n trudc tu ho^t dOng chuyen nhugng bit d(?ng sin 73.253.503 141.975.346 (172.559.106) 42.669.743Thul thu nh$p c i nhin 35.450.681 1.223.045.473 (1.243.068.549) 15.427.605Cic loai thu! khic - 14.256.165 (14.256.165) -

C§ng (351.830.553) 7.376.259.845 (4.960.529.748) 2.063.899.544

Thu! thu nhap doanh nghifp npp thua dupe trinh biy a chi tieu Thu! v i cic khoin khic phii thu Nhi nude.

Thue gid tri 8‘a ^ nSCong ty npp thu! gii tri gia ting theo phuong phip khau trir vdi thu! suat 10%.

Thue thu nhpp doanh nghi$p tCong ty phii npp thu! thu nh$p doanh nghifp cho cac khoin thu nh£p tinh thu! vdi thue suat 25%.

Ban thuyit minh nay la m(it bq ph$n hpp thanh va phdi dupe doc cung v&i Bdo cdo tai chinh 22

CONG TY CO PHAN PHAT TRIEN DO THIDja chi: Cl-2-3 dudng DT6, khu lien hgp cfing nghifp dich vy Binh Duong, phuimg H6a Phii, TP. Thii D&u Mpt, tinh Blnh Duong b Ao c Ao t Ai CHINHCho n<Sm tii chinh kit thuc ngiy 31 thing 12 nim 2013Bin thuylt minh Bio cio t&i chfnh (tiep theo)____________________________ ______________________

Doi vdi du an nha may sin xuat be tong trong Khu cong nghifp My Phudc, Cong ty dugc miln thue 03 nim, giam 50% so thue phii ngp trong 05 nim tiep theo cho phan thu nhflp tang them tur dvr an dau tu mang l&i. Nam 2009 la nim dau tien Cong ty dugc miin thue thu nh§p doanh nghi§p theo C6ng vin s6 3599/CT-Ktrl ngiy 03 thing 4 nSm 2009 cua Cyc thue Blnh Ducmg.

Thue thu nh£p doanh nghifp phai ngp trong nim dugc du tinh nhu sau:Nim nay _______Nim trudc

T6ng lgi nhu$n ke toin trudc thueCic khoin dieu chinh ting, giim lgi nhu§n ketoin de xac djnh lgi nhu£n chju thue thu nh$p

19.063.969.381 56.491.479.556

doanh nghifp: '- Cic khoin dieu chinh ting 617.943.984 149.044.894- Cic khoin dieu chinh giim - -Thu nhap chju thue Trong do:- Thu nhgp chju thui cua hogt dpng san xuat be

19.681.913.365 56.640.524.450

tong dupe tru dai - Thu nhgp chju thue cua cac hogt dpng khong

2.974.470.546 11.972.026.117

dupe tru dai 16.707.442.819 44.668.498.333Thu nh$p tinh thue 19.681.913.365 56.640.524.450Thue suat thue thu nh$p doanh nghifp Thue thu nhap doanh nghigp phai npp theo thue suat pho thing

25% 25%

4.920.478.341 14.160.131.113Thui thu nhgp doanh nghigp dugrc giam Thui thu nh$p doanh nghifp dupe giim theo

(371.808.818) (1.496.503.265)

Thong fir 140/2012/TT-BTC - (555.463.952)Chi phi thue thu nhap doanh nghiep hif n hinh Thui thu nhpp doanh nghi$p da tqm npp cho sd tien nhan trudc tit hogt dpng chuyin nhuffng bat dpng san dupe ghi nhjin doanh thu trong

4.548.669.523 12.108.163.896

namDieu chinh thu i thu nhgp doanh nghigp phai

(587.323.500)

ngp cua cac nam tru&c 1.022.082.835 -Thue thu nhap doanh nghifp con phai n§p 4.983.428.858 12.108.163.896

Theo Luat so 32/2013/QH13 ve sua doi bo sung mgt s6 dieu cua Lu$t thue thu nh§p doanh nghi^p dugc Quoc hgi nude Cpng h6a x i hpi chu nghTa Vi$t Nam khoi XIII ky hgp thur 5 thong qua ngiy 19 thang 6 nim 2013, thue suit thue thu nh$p doanh nghifp ph6 thong giim tir 25% xuong cdn 22% tur ngiy 01 thing 01 nim 2014 v i bing 20% tir ngiy 01 thing 01 nim 2016.

Thue thu nhgp doanh nghigp tqm ngp cho s6 tien nhjjin tru&c tit hogt dpng chuyin nhugng b it dpng sanCong ty phii t^m ngp thue thu nh|p doanh nghi§p theo ty 1$ 01% tren so tien nhan trudc tur ho$t dpng chuyen nhugng bat dpng sin theo qui djnh t$i Thong tu 123/2012/TT-BTC ngiy 27 thing 7 nim 2012 cua Bg Tii chinh. Cong ty se quyet toin l^i so thue thu nh$p doanh nghi§p phii ngp cho hoat dpng niy khi bin giao bat dpng sin.

Cac lopi thu i khacCong ty ke khai v i npp theo qui djnh.

Ban thuyit minh nay Id mpt b$ ph$n hpp thanh va phai dupe dpc cung v&i Bio d o tai chinh 23

CONG TY CO PHAN PHAT TRIEN 00 THIDja chi: Cl-2-3 duimg DT6, khu lien hgp cong nghifp dich vy Binh Ducmg, phudng H6a Phu, TP. Thu D&u Mpt, tinh Binh Duong BAO CAO TAl CHtNHCho n3m tii chfnh ket thuc ngiy 31 thing 12 nim 2013Bin thuyit minh Bio cio t&i chfnh (tiep theo)_________________________________________________

16. Chi phi phai traSo cuoi nim So dau nim

Trich truac chi phi cong trinh 48.527.548.648 25.396.985.029L2i vay trich truac 25.476.350Chi phi kMc ________ 75.000.000 ________ 75.000.000C§ng 48.628.024.998 25.471.985.029

17. Cac khoan phai t r i , phai n$p ngin han khicSo cuoi nim So dau nim

Kinh phi cong doin, bio hiem x i hpi, bio hiem y 377.931.161 285.226.379te, bdo hiem that nghifpCo tire phii tra 587.461.900 515.450.000Cong ty c6 phan dich vy thucmg m?u v i xay dyng 939.519.950 1.084.807.450dja oc Kim Oanh - Phii tri tiSn ky quy mua nhiNhan ti!n ky1 quj> cua dpi xe 615.786.943 514.691.073Cac khoin phii tri khac ________ 44.376.912 _________51.298.568c §ng 2.565.076.866 2.451.473.470

18. Du ph6ng phai t r i ngin hanD\r phong ng phii tri ngin h$n lien quan den chi phi bao hinh nha or. Chi tiet phat sinh nhu sau:

_________Nim nay Nim trufrcSo dau nim - 458.953.636Ting do trich l$p 778.821.819Hoin nh|tp chi phi bao hinh - 420.197.273Chi phi bio hinh da sur dyng ________________ _____________(38.756.363)So cuoi nim 778.821.819 ________________ -

19. Quy khen thuong, phuc lgi

So dau nimTing do trich lap tu lgi nhuan Chi quy S6 cuoi nim

N im nay Nim truac418.258.392

2.219.165.783(2.399.734.222)

237.689.953

578.438.0821.856.118.649

(2.016.298.339)418.258392

20. Vay v i ng dai hanKhoin vay dii h$n cua Ngan hing thucmg m^i c6 phan ngoai thucmg Vift Nam - Chi nhanh Binh Ducmg de mua tr^m tr<?n be tong Lafarge or KCN S6ng Than 3 vdri lii suat th i noi dugc dieu chinh theo thong bio cua ngin hing t$i tumg then ky, thcri h^n vay 07 nim. Khoan vay niy dugc bio dim bing vifc the chip 23 xe trpn be tong hi?u Huyndai, quyen sur dyng dit thue v i cic miy m6c, thiet bj hinh thinh tren tren dit t^i o s6 A4, lo CN3, KCN S6ng Thin 3 (xem thuyit minh soV.10 v iV .ll) .

Ky hgn thanh toan vay va n? dai hpn:Tur 01 nim trdr xuong 1.100.000.000Tren 01 nim den 05 nim 12.671.000.000Tong ng ____13.771.000.000

Ban thuyit minh nay Id m$t bp ph$n hpp thanh va phai dupe dye cung vdi Bdo cdo tai chinh 24

Dia chi: Cl-2-3 dudng DT6, khu lien hgrp cdng nghi§p dich v\i Blnh Duong, phuimg H6a Phii, TP. Thu D&u M<>t, tinh Blnh Duong BAO CAO TAl CHINHCho nSm tii chfnh kit thiic ngiy 31 thing 12 nSm 2013 Bin thuyit minh Bio d o tii chinh (tiep theo)

CONG TY CO PHAN PHAT TRIEN DO THI

Chi tiitphat sinh cua khoan vay va na dai hgn nhu sau:So dau nimSo tien vay phdt sinhKet chuyen sang ng dai h^n den h$n triSo cuoi nim

13.771.000.000 (1.100.000.000)12.671.000.000

21. V6n chu sot huuBang doi chieu biin dpng cua von chu sff hiruThong tin ve bien dpng cua v6n chu sd huu dugc trinh bay a Phy lye 01 di'nh kdm.

CSturcTrong nSm, Cong ty da chi tra co turc cho cic co dong la 31.277.988.100 VND (nim trudc la 31.231.550.000 VND).

Co phiiu

S6 lugng co phieu dang ky phit hanh So lugng co phieu da bin ra cong chung

C6 phieu phd thong- C6 phiiu icu daiS6 lugng co phiiu dugc mua l$i

C6 phiiu pho thong C6 phiiu uu dai

So lugng co phieu dang luu hanh- Co phiiu phd thong

C6 phiiu tru dai

So cu6i nim16.500.00016.500.00016.500.000

16.500.00016.500.000

So dau nim16.500.00016.500.00016.500.000

16.500.00016.500.000

M?nh gia co phieu dang luu hanh: 10.000 VND.

VI. THONG TIN B 6 SUNG CHO CAC KHOAN M yC TRiNH BAY TRONG BAO CAO K£T QUA HOAT B0NG KINH DOANH

1. Doanh thu b in hang v i cung cap djch vu

Tong doanh thu- Doanh thu ban be tong tuoi- Doanh thu ban nha dye an xay dung- Doanh thu cung cap dich vu- Doanh thu ban vat li$u xay dyngCic khoin giim tru doanh thu (hang bin bj tri 1?0Doanh thu thuanTrong do:- Doanh thu thudn ban be tdng tuoi- Doanh thu thudn ban nha d\r an xay dyng- Doanh thu thudn cung cap dich vy- Doanh thu thudn ban vgt li$u xay dung

N im nay208.055.015.290137.122.994.754

70.079.486.152433.121.444419.412.940

208.055.015.290

137.122.994.75470.079.486.152

433.121.444419.412.940

Nim tn rtc262.098.247.015161.772.838.612 98.925.923.894

709.985.243689.499.266

(12.088.789.571)250.009.457.444

161.772.838.612 86.837.134.323

709.985.243689.499.266

Ban thuyit minh nay la mpt bp ph$n hpp thanh va phai dugc dpc cimg vdi Bdo cao tai chinh 25

Dja chi: Cl-2-3 dudng DT6, khu lien hgrp c6ng nghifp dich vy Binh Duong, phudng H6a Phii, TP. Thii Dlu M§t, tinh Binh Duong BAO CAO TAl CHfNHCho n&m tii chfnh ket thlic ngiy 31 thing 12 nim 2013Ban thuyit minh Bio cdo tii chfnh (tiep theo)___________________________________________________

CONG TYCO PHAN PHAT TRIEN DO THI

2. G ii von hang bin

Gia von cua be tong tu a i(,)Gia von cua nhi dy an xay dvmg Gii von cua djch vy d i cung cap Gii von cua vSt lifu xay dyng Dy phong bao hanh cong trinh xay lip C§ng

(l) Gia von cua thinh pham d i cung cap nhu sau:

Chi phi nguyen vft lifu tryc tiep Chi nhan cong true tiep Chi phi san xuat chung Tong chi phi sin xuatChenh If eh chi phi san xuat kinh doanh dor dang Tong gii thinh sin xuat Chenh If ch ton kho thinh phim Gia von cua be tong tiroi

N im nay126.103.533.15551.724.473.279

527.377.464387.225.899778.821.819

179.521.431.616

N im nay86.440.841.5286.924.257.003

32.738.434.624126.103.533.155

126.103.533.155

126.103.533.155

Nim trirorc144.689.257.75633.299.964.254

837.662.411669.856.131

179.496.740.552

Nim truro'c105.989.294.722

6.532.938.68332.167.024.351

144.689.257.756

144.689.257.756

144.689.257.756

Doanh thu ho?t dong t i i chinh

LSi tien guri c6 ky h^n Lii tien guri khong ky han C§ng

Nim nay

58.024.14658.024.146

Nim trurtirc534.001.001258.274.037792.275.038

Chi phi b in hang

Chi phi cho nhan vien Chi phi djch vy mua ngoii Chi phi khic C§ng

Nim nay

265.745.682

265.745.682

Nim tnrfrc39.264.500

7.540.278.545 9.120.500

7.588.663.545

Chi phi quin ly doanh nghiep

Chi phi cho nhan vienChi phi nguyen lifu, vat lifuChi phi khau hao tii sin c6 djnhChi phi dy ph6ngChi phi djch vy mua ngoiiChi phi khicC$ng

Nim nay5.068.762.126

168.242.555782.124.32352.113.977

493.087.2551.794.797.2048.359.127.440

Nim tnro’c4.434.661.560

481.685.421630.618.426

703.071.1361.630.568.0637.880.604.606

Ban thuyit minh nay la m§t b$ ph$n hpp thanh va phdi dupe doc cung v&i Bdo cdo tai chinh 26

CONG TY CO PHAN PHAT TRIEN DO THIDja chi: Cl-2-3 dudng DT6, khu lien hgp c6ng nghifp djch vy Binh Duong, phudng H6a Phii, TP. Thu Dau M0t, tinh Binh Duong BAO cAo TAl CHfNHCho nSm tii chinh kit thuc ngiy 31 thing 12 n5m 2013Bin thuyit minh Bio cio tii chfnh (tilp theo)___________________________________________________

Thu nhap khic

Thu tir tien ph$rt vi ph^m hgrp dongHoin nh£p chi phf bao hanh cong trinh xay lipCic khoin thu nh(ip khicC§ng

Nim nay442.199.200

11.940.586454.139.786

Nim trudc389.085.572420.197.273

28.481.560837.764.405

7. Chi phf khic

Chi phi khiu hao cua tai sin co dinh khdng sur dyngCic khoin chi phi khac Cong

8. LSi cor b in tren co phieu

Lgri nhu$n ke toin sau thue thu nh$p doanh nghifpCic khoin di£u chinh ting, giim lgi nhu§n ke toin de xic djnh lgri nhu$n phan bo cho co dong so hftu c6 phieu pho th6ng Lgri nhuan phan bo cho co dong sd huu co phieu pho thongCo phieu pho thong dang lxm hanh binh quan trong nimLai cff ban tren co phieu

9. Chi phi san xuat kinh doanh theo yeu to

Chi phi nguyen lifu, vat lifuChi phf nhancdngChi phi khiu hao tai sin co dinhChi phf dich vy mua ngoaiChi phi khicCfag

Nam nay

150.078.326468.012.627618.090.953

Nim nay

14.515.299.858

14.515.299.858

16.500.000880

Nam nay100.253.482.688

15.344.611.7769.054.447.481

18.822.630.1797.061.728.329

150.536.900.453

Nim trudc

118.644.89463.363.734

182.008.628

Nim trudc

44.383.315.660

44.383.315.660

16.500.000

2.690

Nim trade120.454.861.018

12.703.845.1408.269.733.392

12.438.498.2816.291.588.076

160.158.525.907

Ban thuyit minh nicy la m$t b§ ph$n hep thanh va phdi dupe dqc cung vai Bdo cdo tai chinh 27

CONG TY CO PHAN PHAT TRIEN DO THIDia chi: Cl-2-3 dudng DT6, khu lien hpp cdng nghi^p dich vy Binh Duong, phufmg H6a Phu, TP. Thu Dau M<tt, tinh Binh Duong BAO CAO TAl CHfNHCho nim tii chinh ket thiic ngiy 31 thing 12 nim 2013 Bin thuyet minh Bio cio tii chfnh (tilp theo)

v u . n h CTn g t h o n g t in k h a c

1. Giao dich voi c ic ben liSn quanGiao d\ch v&i cac thanh viin quart ly chu chSt va cac ca nhdn cd lien quan Cic thinh vien quin ly chu chot va cic c i nhan co lien quan gom: cic thinh vien H§i dong quin trj, Ban Tong Giim doc, ke toin trudng v i cic thinh vien m£t thiet trong gia dinh cic c i nhan nay.

Thu nhap cua cic thinh vien

Tien luomg Tien thuomg C§ng

quin ly chu chot nhu sau:Nfim nay _______ Nim trudc

1.575.972.845 1.290.405.400429.136.046 378.940.000

2.005.108.891 1.669.345.400

Giao dfch v&i cic ben liin quan khac Cic ben lien quan khic vdi Cong ty gom:Ben lien quan__________________________________________ Moi quan he_________Tong Cdng ty dau tu v i phit trien cong nghif p - TNHH mQt thinh vien Cong ty m$Cong ty c6 phan v£t li§u xiy dyng Becamex Cong ty cung Tap doinCong ty co phan xiy dymg va giao thong Binh Duomg Cong ty cung T$p doinCong ty co phan kinh doanh va phit trien Blnh Duomg Cong ty cung T£p doinCong ty c6 phan khoing sin Becamex Cdng ty cung T§p doinCong ty co phan phit trien h?t ting ky thuat Cdng ty cung T |p doinCdng ty co phan be tong Becamex Cdng ty cung Tip doinCdng ty co phan cau lac bp bdng d i Binh Duong Cdng ty cung Tip doinCdng ty c6 phan xi m&ng H i Tien Kien Giang - Becamex Cdng ty cung T£p doin

Cic giao djch phit sinh trong nam gifta Cdng ty vdi cic ben lien quan khic nhu sau:_________NSm nay _______ NSm trudc

Tong Cong ty dau tu va phot triin cdng nghifp - TNHH mQt thinh viinCung cap be tdng 26.093.074.075 35.265.355.824Mua quyen sir dyng dat - 43.688.832.000Thue mit bing 109.090.909

Cdng ty cS phan p h it triin ha tang ky thu$tCung cap be tdng 789.406.830 202.946.500Mua the cau ducmg 32.727.273 54.000.000

Cdng ty c3 phan khoing sin BecamexNhap mua d i xiy dyng 4.504.419.793

Cdng ty cd phan xay dung v i giao thdng Binh DuomgCung cap be tdng 42.435.965.932 88.274.231.211Thue xay dyng h$ tang bat dpng sin - 10.998.405.933Phii tri tien thiet ke bing quang cio 534.545.455

Ban thuyit minh nay la m$t bg phgn hep thanh va phai dupe doc cung vdi Bdo cdo tai chinh 28

CONG TY CO PHAN PHAT TRIEN DO THIDja chi: Cl-2-3 dirdng DT6, khu lien hgp cdng nghifp djch vu Binh Duong, phudng Hda Phii, TP. Thii Dau Mpt, tinh Binh Duong BAO cAo TAl CHINHCho nim tii chfnh kit thuc ngiy 31 thing 12 nSm 2013 Bin thuyit minh Bdo cdo t&i chfnh (tilp theo)

_________N&m nay _______ Nam trudcCdng ty c6 phan vpt lieu xay diptg BecamexMuag^ich 94.041.818

Cdng ty co phan be tong BecamexCung cap be tong 2.074.854.697 4.370.647.594Cho thue xe ca giai 15.564.000

Cong ty c6 phan xi mang Ha Tien Kien Giang - BecamexMua xi mang 3.822.877.182 16.462.382.000

Cdng ty cS phdn cau lye bp bdng dd Binh DucmgMua dich vy quang cdo 247.000.000

Cong ty cS phan kinh doanh vd phat triin Binh DucmgMua xi mang 84.000.218Mua djch vy bom be tong 4.909.080

Gia hang h6a vd djch vy cung cap cho cdc ben lien quan Id gid thod thuan. Vifc mua hdng h6a vd dich vy tu cdc ben lien quan dugc thyc hif n theo gid th6a thu$n.

T^i ngdy ket thuc ndm tai chfnh, cong ng vcri cdc ben lien quan khdc nhu sau:______ So cuoi nSm _______So dau nSm

Tong Cong ty diiu tu vd phat trien cdng nghiep - TNHH mpt thdnh vienPhdi thu tien cung cap be t6ng, dich vy v§n chuyen xe ben, hogi dpng xe ca gioi, san lap mdtbang 6.217.596.062 2.402.242.403Phdi thu tien tra truac mua quyen sir dung dat

Cdng ty co phan phat trien h$ tang ky thuqtPhdi thu tien thf nghif m n6n mlu be t6ng 653.160.009

Cdng ty cS phdn xay dung vd giao thdng Binh DuongPhdi thu ti£n cung cdp be tdng, cho thue xe 19.303.147.303 41.211.584.778

Cdng ty co phdn b i tdng BecamexPhdi thu ti&n cung cap be t6ng, cho thue xe 618.587.530 370.330.029

Cdng ty co phdn kinh doanh vd phdt trien Binh DucmgPhdi thu tien bdn c6 phan 5.010.245.948 10.102.646.188

Cfng ng phai thu 31.802.736.852 54.086.803.398

Ban thuyit minh nay la mqt bi3 phqn hop thdnh va phdi dupe doc cung vdi Bdo cdo tai chinh 29

CONG TY CO PHAN PHAT TRIEN DO THIDja chi: Cl-2-3 du6ng DT6, khu lien hgp cfing nghi^p dich vy Binh Duomg, phudng H6a Phu, TP. Thu D&u M§t, tinh Blnh Duong BAO CAO TAl CHfNHCho nSm tii chinh kit thuc ngiy 31 thing 12 n&m 2013 Ban thuyit minh Bio cio tii chfnh (tilp theo)

So cu6i n&m So dau nim

Tong Cong ty dau tu va phdt trien cong nghiQp - TNHH mpt thanh viin Phai tra tien thue mSt bing

Cdng ty cd phhn b i tong Becamex Phii tra tien thue xe

120.000.000

17.120.400

190.000.000

Cdng ty co phan kho&ng san Becamex PMi tr i tien mua da xay dyng

Cong ty cd phan vgt lieu xay dung Becamex Phai tra tien mua g^ch

Cdng ty co phhn xi mang Ha Tiin Kiin Giang - BecamexPMi tra tien mua xi ming

Cdng ty cd phhn cau Igc bg bdng da Binh Duomg Phai tra tien mua dich vy quang cio

Cgng ngr phai tra

4.554.861.772

71.026.305

4.985.219.200

99.000.000

9.847.227.677

8.586.352.300

8.776.352.300

Cic khoin cong ng pMi thu khdng co bio dam v i sS dugc thanh toin bing tien. Khdng c6 khoin du phong phai thu kh6 doi nao dugc l$p cho cic khoin ng phii thu tir cic ben lien quan.

Thdng tin ve bg phanThong tin bp phan dugc trinh biy theo Imh vyc kinh doanh va khu vyc dja ly. Bio cio bg ph$n chinh y8u la theo linh vyc kinh doanh dya tren ca cau to chuc v i quan ly ngi b<? va hf thong Bio cio tai chinh ngi bg cua Cong ty.

Cic chi phi chung dugc phan bo cho tung bg ph$n dya tren ty lg phan trim doanh thu cua tumg b§ phan.

Linh virc kinh doanhCdng ty co cic linh vyc kinh doanh chinh sau:- LTnh vyc bin be tong tuai.

LTnh vyc bin nhi dy in xiy dyng.- LTnh vyc cung c4p djch vy, hing h6a: cho thue xe ben, xe ca giai, bin vat li$u xay dyng.

Thong tin ve bg ph$n theo Imh v\rc kinh doanh cua C6ng ty dugc the hif n a phy lyc 02 dinh kem.

Khu vuc dfa lyHoat dgng cua Cong ty dugc phan bo chu yeu a khu vyc mien Nam Vi§t Nam.

Ban thuyet minh nay la mpt b$ ph$n hpp thanh vd phai dupe dpc cung vdi Bdo cdo tai chinh 30

CONG TY CO PHAN PHAT TRIEN 00 THIDja chi: Cl-2-3 duimg DT6, khu lien hop c8ng nghifp dich vy Binh Duong, phudng H6a Phii, TP. Thu D&u Mft, tinh Binh DuongbAo cAo tAi chinhCho n&m t&i chinh kit thuc ngky 31 thing 12 n3m 2013 Bin thuyit minh Bio cio tii chfnh (tilp theo)

3. Q uin ly rui ro t&i chinh Tong quanHoat <J$ng cua Cong ty phat sinh cdc rui ro tai chfnh sau: rui ro tfn dyng, rui ro thanh khoan va rui ro thj truong. Ban Tong Gidm doc chju trich nhifm trong vi?c thiet l$p cdc chfnh sdch va cdc kiem soat nhdm giam thieu cdc rui ro tai chfnh cung nhu gidm sdt vifc thyc hifn cdc chfnh sdch va cdc kiem sodt dd thiet l£p. Vifc quan ly rui ro dugrc thyc hi?n chu yeu tx5ri Ph6ng Ke todn - Tai chfnh theo cdc chfnh sdch vd cdc thu tyc da dugc Ban Tong Gidm d6c phe duyft.

Rui ro tin dftngRui ro tfn dyng Id rui ro ma mQt ben tham gia trong hgrp dong khong c6 khd ndng thyc hifn dugrc nghTa vy cua minh din den ton that ve tai chinh cho Cong ty.

Cong ty co cdc rui ro tfn dung phdt sinh chu yeu tu cdc khoan phdi thu khdch hang vd tien guri ngan hang.

Phai thu khach hangCong ty gidm thieu rui ro tfn dyng bdng cach chi giao djch vori cdc dom vj c6 khd nSng tai chfnh tot ho&c c6 tai san ddm bdo doi v<5ri cdc dom vj giaio djch lan dau hay chua c6 thong tin ve khd nang tai chfnh. Ngodi ra, nhan vien ke todn c6ng ngr thucmg xuyen theo doi ngr phdi thu de don doc thu hoi.

Khoan phdi thu khdch hang cua Cong ty lien quan den nhieu dom vj vd cd nhan nen rui ro tfn dyng tap trong doi v&i khodn phdi thu khdch hang la thap.

Tien giri ngan hangCdc khodn tien guri ngan hdng cua Cong ty dugc giri tai cdc ngan hang c6 uy tfn do v$y rui ro tfn dyrig doi voi tien guri ngan hang la thap.

Mure dp rui ro tfn dung toi da d6i vori cdc tai san tai chfnh la gid trj ghi so cua cdc tdi sdn tdi chfnh (xem thuyet minh so VII.4 ve gid trj ghi so cua cdc tdi sdn tdi chfnh).

Bang phan tfch ve thdi gian qua han vd gidm gid cua cdc tdi san tai chfnh nhu sau:Chua qua han hay DS qud han chira bi giam gid va/ho&c bi giam gid C§ng

So cuoi nimTien va cdc khodn tuomg ducmg tien Phdi thu khdch hdng Cdc khodn phdi thu khde

3.507.422.754133.674.828.217

5.024.732.109495.112.425

3.507.422.754134.169.940.642

5.024.732.109Cpng 142.206.983.080 495.112.425 142.702.095.505

So dau nimTien vd cdc khodn tuomg duomg tien Phdi thu khdch hang Cdc khodn phdi thu khde

8.143.489.659111.086.683.498

10.124.998.890632.854.925

8.143.489.659111.719.538.423

10.124.998.890Cong 129.355.172.047 632.854.925 129.988.026.972

Ban thuyit minh nay la m$t bq ph$n hop thanh va phdi dupe dQC citng vdi Bdo cdo tdi chinh 31

CONG TY CO PHAN PHAT TRIEN DO THIDja chi: C1-2-3 dudng DT6, khu lien hgp c6ng nghifp dich vy Blnh Duong, phudng Hda Phu, TP. Thu D&u M§t, tinh Binh Ducmg BAO CAO TAl CHfNHCho n&m tii chfnh kit thuc ngiy 31 thdng 12 ndm 2013Bin thuyit minh Bdo cdo tdi chinh (tiep theo)___________________________________________________

Rui ro thanh khoanRui ro thanh khodn la rui ro Cdng ty g$p kho khdn khi thyc hi§n nghla vy tai chinh do thieu tien.

Rui ro thanh khodn cua Cdng ty chu yiu phdt sinh tur vifc cac tai san tai chinh vd ng phai tra tai chinh co cdc thoi diem ddo h?n If ch nhau.

Cdng ty quan ly rui ro thanh khodn thdng qua cdc bif n phdp: thudng xuyen theo ddi cdc yeu cau ve thanh todn hi?n tpi vd dy kien trong tuong lai de duy tri mpt lugng tien cung nhu cdc khodn vay d mure phu hgp, gidm sdt cdc luong tien phdt sinh thyc te vdi dy kien nhdm gidm thieu dnh hudng do biin dpng cua luong tien.

Thdi h^n thanh todn cua cdc khoan ng phdi trd tdi chinh phi phdi sinh (khong bao gom lai phdi tra) dya tren thdi han thanh todn theo hgp dong vd chua dugc chiet khau nhu sau:

Tir 01 nim trd Tren 01 nam din

So cuoi n&mVay vang Phdi trd ngudi ban Cdc khodn phdi trd khde C9ng

So dau nimVay vd ng Phdi trd ngudi ban Cdc khodn phdi trd khde Cpng

xuong 05 n&m C§ng

1.100.000.000 12.671.000.000 13.771.000.00041.130.493.571 - 41.130.493.57150.815.170.703 - 50.815.170.70393.045.664.274 12.671.000.000 105.716.664.274

50.275.699.409-

50.275.699.40927.638.232.120 - 27.638.232.12077.913.931.529 - 77.913.931.529

Ban Tong Giam doc cho ring mute dp rui ro doi vdi vifc trd ng la thap. Cong ty co khd ndng thanh todn cdc khodn ng din h^n tur ddng tien tu ho^t dpng kinh doanh.

Rui ro thf truangRui ro thj trudng la rui ro ma gia trj hgp ly ho$c cdc luong tien trong tuong lai cua cdng cy tdi chinh sS biin dpng theo nhttng thay doi cua gid thj trudng.

Rui ro thj trudng lien quan den hoat dpng cua Cdng ty gom co rui ro ldi suat vd rui ro gid nguyen v(it lifu.

Rui ro lai suatRui ro lai suat la nii ro ma gid trj hgp ly hodc cdc luong tien trong tirorng lai cua cdng cy tai chfnh s6 biin dpng theo nh&ng thay doi cua ldi suat thj trudng.

Rui ro lai suat cua Cdng ty chi lien quan cdc khodn vay c6 lai suat thd noi.

Cdng ty qudn ly rui ro lai suit bdng cdch phan tfch tinh hinh th) trudng de dua ra cdc qu^et djnh hgp ly trong vifc chpn thdi diem vay vd ky h tn vay thich hgp nhdm co dugc cdc ldi suat c6 lgi nhat.

T^i ngay 31 thdng 12 ndm 2013, Cdng ty co khodn vay vdi ldi suat thd n6i la 13.771.000.000 VND (t$i ngay 31 thdng 12 ndm 2012 Id 0 VND). Vdi gid djnh cdc bien s6 khac khdng thay doi, neu lai suat cdc khoan vay VND cd ldi suat thd noi tdng/gidm 02% thi lgi nhu$n trudc thui vd v6n chu sd hiru ndm nay cua Cong ty s8 gidm/tdng 275.420.000 VND (ndm trudc gidm/tdng 0 VND).

Ban thuyit minh nay la m$t b$ phqm hep thanh va phdi dupe dpc cung v&i Bdo cdo tdi chinh 32

CONG TY CO PHAN PHAT TRIEN BO THIDia chi: Cl-2-3 dudng DT6, khu lien hop cong nghiep dich vu Binh Duomg, phuong H6a Phu, TP. Thu Diu Mot, tinh Binh Duong BAO CAO TAI CHINHCho nam tai chinh ket thuc ngiy 31 thing 12 n5m 2013 Ban thuyit minh Bio cio tai chinh (tiep theo)

Rui ro ve gid nguyen vat lieuCong ty quan ly rui ro ve gia nguyen vat lieu bang cach theo doi chat che cac thong tin va tinh hinh co lien quan cua thj trirdng nham quan ly thdi diem mua hang, ke hoach san xuat va muc hang ton kho mot cach hop ly.

Tai sdn dam bdoCong ty khong co tai san tai chfnh the chap cho cac don vj khac cung nhu nhan tai san the chap tu cac don vi khac tai ngay 31 thang 12 nam 2013 va tai ngay 31 thang 12 nam 2012.

4. Gia tri hop ly cua tai san va nor phai tra tai chinhTdi sdn tdi chinh

G ii trj ghi s6 So cu6i n im So diiu n im Gid trj hQfp 1

Gid goc Dy phdng Gid goc D^r ph&ng So cu6i n im S6 dau nimTi£n vd cdc khodn tucmg duong tiSn 3.507.422.754 8.143.489.659 _ 3.507.422.754 8.143.489.659Phii thu khdch hdng 134.169.940.642 (495.112.425) 111.719.538.423 (442.998.448) 89.438.728.217 69.961.039.975Cdc khodn phdi thu khde 5.024.732.109 • 10.124.998.890 - 5.024.732.109 10.124.998.890

Cpng 142.702.095.505 (495.112.425) 129.988.026.972 (442.998.448) 97.970.883.080 88.229.528.524

Nffphai tra tdi chinh

Vay vi nor Phai tra ngudi bin Cic khoan phii tri khac Cong

Gii trj ghi s6 So cuoi nim So dau nim

Gii trj hyp ly S6 cuoi nim So dau nim

13.771.000.00041.130.493.57150.815.170.703

50.275.699.40927.638.232.120

13.771.000.00041.130.493.57150.815.170.703

50.275.699.40927.638.232.120

105.716.664.274 77.913.931.529 105.716.664.274 77.913.931.529

Gia trj hop ly cua cac tai san tai chinh va no phai tra tai chinh dugc phan anh theo gia tri co the dugc chuyen doi trong mot giao dich hien tai giua cac ben co day du hieu biet va mong muon giao dich.

Cong ty su dung phuong phap va gia djnh sau de udc tinh gia tri hgp ly cua cac tai san tai chinh va ng phai tra tai chinh:• Gia trj hgp ly cua tien va cac khoan tuong duong tien, phai thu khach hang, cac khoan phai

thu khac, vay, phai tra ngudi ban va cac khoan phai tra khac ngan han tuomg duong gia trj sosach (da trir du phong cho phan udc tinh co kha nang khong thu hoi dugc) cua cac khoan muc nay do co ky han ngan.

• Gia trj hgp ly cua khoan phai thu khach hang va vay dai han dugc udc tinh bang cach chietkhau dong tidn vdi lai suat ap dung cho cac khoan ng co dac diem va thdi gian dao han con lai tuong tu.

gay 19 thang 02 nam 2014

Nguyen Xuan Hanh Ngirdi lap bieu

Nguyen Van Phiic Ke toan triromg

nh DongTong Giam doc

Ban thuyet minh nay la mpt bp phan hqrp thanh va phdi dupe dpc cung vdi Bdo cdo tui chinh 33