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BAO CÄO Ci.JA BAN GUM DOC

Ban Giam d6c COng ty Co phan Xay Ong s6 3 Hai Phông (goi fat IA "COng ty") trinh bay Bao cao naycimg voi Bao ca.() tai chinh da du •c kiem toan cUa COng ty cho nam tai chinh ket thUc ngay 31/12/2011.

144 dOng quan tri va Ban Giam d6c

Cac thanh vien HOi d'i;)ng quan tri va Ban Giam d6c COng ty da dieu hanh COng ty trong nam va den ngaylap Bao cao nay Om:

poi dOng quail tri

Ong Pham KY Hung Chu tich

Ong Bao Viet Triac PhO chit tich

Ong Nguy6n Thieu Quang PhO chit tich

Ong Nguy6n Thieu Nam Uy vien

Ong But Ngoc Phuong Uy vien

Ong Nguy6n Däng Quang Uy vien

Ong Tran Huy Quang Uy vien

Ba Nguyen Thi Thay Uy vien

Ban Giam d6c

Bo nhiem ngay 28/7/2011

MiL nhiem ngdy 28/7/2011

Ong Pham Ky Hung T6ng Giam d6c

Ong Bao Viet Trdc PhO T6ng Giam d6c thuang tr•c

Ong BUi Ngoc Phuang PhO T6ng Giam d6c

Ba NguyL Thi Thiay PhO T6ng Giam d6c

Trach nhiem dm Ban Giarn d6c

Ban Giam d6c COng ty co trach nhiem lap Bao cao tai chinh cho nam tai chinh ket thnc ngay 31/12/201.1,phan anh mOt each trung thgc va hop 13'7, tinh hinh tai chinh ciing nhu • két qua hog d'Ong kinh doanh vatinh hinh l •u chuyen tien to cua COng ty trong nam. Trong viec lap Rao cao tai chinh nay, Ban Giam dOcduov yeu cdu phdi:

9 Tuan thu Chuan mire ke toan Viet Nam, Ch6 do ke toan Viet Nam va cac quy dinh phap ly co lienquan;

Lira• chon cac chinh sach ke toan thich hop va dp dung cac chinh sach do mOt each nhat quan;

Dua ra cac xet doan va trO•c tinh mOt each hop VT va than trong;

Neu ro cac nguyen tac ke toan thich hop co duvc tuan thii hay khOng, CO nhang ap dung sai lech tongyeu can du•o•c cOng loO Ira giai thich trong Bao cao tai chinh hay khOng;

Thie't ke va thgc hien he th6ng kie'm soat not bo mOt each huu hieu cho rmic dich lap va, trinh bay Baoca.() tai chinh hop l3"/ nham han the rut ro va gian ran; va

Lap Bao cao tai chinh trén co. sO• hoat gong lien tvc (trer tricerng hop khOng the cho rang COng tytiép tzic hoat dOng kinh doanh).

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Dinh diing quan, tri vA. Ban GiAmCOng ty CO' phan Xay dvng so 3 Hai PhOng

Chung tOi da" kiem toan Bao cao tai chinh gOm: Bang can dOi ke toan tai ngdy 31/12/2011, Bap cao k6tqua boat dOng kinh doanh, Bao cao chuyén tien va Thuyet minh Bao cao tad chinh cho tram taichinh ket thrIc cling ngdy cna COng ty CO ph'an Xay dung so 3 Hai Pheng (goi tat la "COng ty"), dtro • lapngay 12/3/2012, lir trang 06 den trang 32 kern theo.

Trach nhiem cila Ban Gidm d6c va Kitm town vien

Nhtr da trinh bay trong Bac, cao ctla Ban Giam dOc tai trang 02 va trang 03, Ban Giam d'6c COng ty cotrach nhiem lap cac Bao cao tai chinh. Trach nhiem cua chUng tOi la du .a ray kien ye cac Bao cao taichinh nay dira tren két qua dia cuOc kiem toan.

Ccr s& cua y kitn

Chang tOi , thgc 'hien cong viec kiem toan theo cac Chun muc kiem toan Viet Nam. Cac chuAn mucnay yell cau cong viec kiém town phai lap ke hoach va thgc hien de co sir dam bac) hop ly rang cac Baocao tai chinhkhOng china dUng cac sai sot trong yéu. ChUng toi da thuc hien viec kiém tra theo phuangphap chon mau va Op dung cac thin nghiem can thiét, cac bang chirng xac minh nhang thOng tin trong Baocao tai chinh, danh gia viec tuan thu cac chuan muc va the dO ke toan hien hanh, cac nguyen tacphu• ng phap ke toan clu •c dp dung, cac trO•c tinh va xet does' ,quan trong cna Ban Giam d'Oc cang nhu•each trinh bay tong quat cac Bao cao tai chinh. ChUng tOi cho rang cong viec kiem toan chimg tOi da"dua ra nhimg sO • hop 1ST de lam can dr cho y kien cua chimg tOi.

kitn caa kitm town vien

Theo y kien cua chUng tOi, Bao cao tai chinh kern theo dal phan anh trang thine va. hop 13'i, trén cac khiacanh trong yeu, tinh hinh tai chinh cua COng ty tai ngdy 31/12/2011, cting nhu két qua hoat dOng kinhdoanh va tinh hinh ltru chuyen tien to cho näm tai chinh ket th6c ding ngdy, phi' hop v •i cac Chuan mucke toan Viet Nam, Che dO ke toan Viet Nam va cac quy dinh phap 1)2 co lien quan.

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COng ty chu.a ghi nhan vac, chi phi xdy dung co ban de. dung tuang Ung voi ghi earn khoan tra truck chonguei ban vé gia tri cua cac ‘ ceng trinh tap hop chung cfra, vach HTOWER2; tap hop cluing not thatHTOWER2 va chi phi thiét ké tea nha HTOWER 2 theo boa clan GTGT nha cung cap da Oat hanh trongnom tian Ian luot la 3.459.285.076 VND, 3.717.070.935 VND va 727.272.727 VND vi COng tycho rang COng ty chua 14/, xac nhan nghi"01 thu ban giao, quy6t toan cUa cac ceng trinh trén ding nhu.quyét toan chi phi thiét ke tea nha HTOWER 2 vO • COng ty TNHH Ngei nha hanh phnc va COng tyTNHH Tu van thiét ke Haco 3.

Nguy'jn Thi Hoa TaThi Viet PhtrungPhO GiAin dik Kiem town vienChUng chi KTV s6 0804/KTV Chimg chi KTV s6 1445/KTVThay mat va dal dienCONG TY TNI111 MEM TOAN VIET ANH - CHI NHANH HAI PHONGHai PhOng, ngay 12 thong 3 nam 2012

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5

CONG TY CO PHAN xAy DUNG SO 3 HAI PHONG BAO CAO TAI CHINHSe 7 He Sen - Trai Cau - Le Chan - Thanh phe Hai Pheng Cho nam tai chinh ket dine ngay 31/12/2011

BANG CAN DOUCE TOANTai ngay 31 thing 12 nAm 2011

MAU SO B 01-DNDon vi tinh: VND

TAI SANMA

sO`Thuyet

minh 31/12/2011 01/01/2011

1 2 3 4 5

A - TAI SAN NGAN HAN 100 46.675.391.206 32.269.827.466(100 = 110+120+130+140+150)

I- Tien va cac khodn ttrong throng tien 110 05 1.133.599.051 6.644.338.6771. Tien 111 1.133.599.051 644.338.6772. Cac khoan tuang throng tien 112 6.000.000.000

II- Clic khoan d'au to tai chinh ngiin han 120 3.498.453.796 700.000.0001. D'An ng'an Flan 121 06 3.498.453.796 700.000.000III- Cac khoan phdi thu 130 23.359.217.217 16.383.891.9711. Phai thu cua khach hang 131 6.348.585.413 9.567.748.1982. Tra truerc cho ngue• ban 132 7.708.877.760 875.137.5003. Phi thu nei be 133 8.440.0605. Cac khodn phai thu khac 135 07 11.692.080.669 9.506.953.7286. Du pheng cac khodn phdi thu kho dói 139 (2.390.326.625) (3.574.387.515)

IV- Hang ton kho 140 08 3.059.449.235 1.726.018.9631. Hang ton kho 141 3.059.449.235 1.726.018.963

V- Tai san ng .An han khac 150 15.624.671.907 6.815.577.8551. Chi phi tra trues ngan han 151 5.447.2562. Thue GTGT dugc khd'u 152 536.016.676 199.201.5594. Tai san ngá̀n han khac 158 09 15.083.207.975 6.616.376.296

B- TAI SAN DAI HAN 200 186.852.695.466 172.008.429.561(200 = 220 + 240 + 250 + 260)

II- Tai san co dinh 220 1.040.733.722 26.200.871.4851. Tai san co Binh hinh 221 10 1.021.282.722 1.309.646.051- Nguyén gia 222 7.464.221.003 7.732.985.458- Gia tri hao man 1u9 223 (6.442.938.281) (6.423.339.407)4. Chi phi xay dung co ban de. dang 230 11 19.451.000 24.891.225.434

[II- Bat dOng san dau ttr 240 12 64.882.225.756 19.953.493.112- Nguyen gia 241 77.300.217.256 28.370.148.594- Gia tri hao men lu-S% 242 (12.417.991.500) (8.416.655.482)

[V- Cac khoan dAtt hr tai chinh dai han 250 13 118.190.574.892 125.158.187.5311. Dau to \Tao cong ty con 251 2.757.555.677 1.757.237.4442. Dau to vac) ding ty lien Ica, lien doanh 252 83.080.986.815 73.503.976.8153. Dau to dai han khdc 258 37.494.133.840 54.184.130.3501. Dv pheng gidm gia chirng khoan dau to

dai han259 (5.142.101.440) (4.287.157.078)

V- TM san dai han khdc 260 2.739.161.096 695.877.4331. Chi phi tra trtrac dal han 261 14 2.557.632.556 407.735.4062. Tai san thue thu nhap hoan Jai 262 15 181.528.540 288.142.027

TONG CONG TAI SAN (270 = 100 + 200) 270 233.528.086.672 204.278.257.027

Cac thuyét minh tit trang 10 dén trang 32 la b"., phOn hvp thanh czia Belo cao tai chinh

6

CONG TY CO PHAN XAY DUNG SO 3 HAI PHONG BAO CAO TAI CHiNHSO' 7 I-16 Sen - Trai Cau - Le Chan - Thanh phO Hai Phang Cho nam tai chinh ket thiic ngay 31/12/2011

BANG CAN DOI KE TOAN (TIEP THEO)Tai ngAy 31 thAng 12 nom 2011

MAU SO B 01-DNDon vi tinh: VND

NGUON VONMaso

Thuyetmink 31/12/2011 01/01/2011

1 2 3 4 5

A- Ng PHAI TRA (300 = 310 + 330) 300 29.376.401.002 26.007.204.656I- Ng ng'an hart 310 27.167.073.229 24.331.116.0101. Vay va no. ngd.' n han 311 16 2.000.000.000 -2. Phi tra cho nguOi ban 312 1.153.802.479 1.045.462.300

3. Ngubi mua tra tien truOt 313 1.792.473.340 473.016.2694. Thue va cac khoan phdi nOp NH. ntrOc 314 17 3.406.397.388 3.813.409.8755. Phdi tra ngtreyi lao dOng 315 655.878.000 1.676.732.9086. Chi phi phdi tra 316 18 1.569.148.273 2.089.380.6857. Phdi tra not bO 317 40.037.973 -9. Cac khodn phdi tra, phdi nOp khac 319 19 11.328.275.936 10.812.832.76610. Du' phang phdi tra ng'an han 320 1.041.881.836 1.738.858.44211. Quy khen tht.remg va pink 19i 323 4.179.178.004 2.681.422.765II- No' dAi han 330 2.209.327.773 1.676.088.6463. Phdi tra dal han khac 333 1.780.870.955 1.281.497.5026. Du' phông tro. cap mat viec lam 336 428.456.818 357.546.8448. Doanh thu chua thtrc hien 338 37.044.300B- NGUON VON CHU SO HirU 400 204.151.685.670 178.271.052.371

(400 = 410)I- Nati. n von, qu5, 410 20 204.151.685.670 178.271.052.3711. Von dau ttr dia chi) so hiru 411 142.596.560.000 125.084.700.0002. Th4ng du. von co phan 412 974.823 974.8236. Chénh Lech tY gia h6i doai 416 1.854.476 (7.360.691)7. Quy dAu to phat then 417 5.953.490.029 5.953.490.0298. Quy dtr phOng tai chinh 418 25.926.912.151 25.926.912.1519. Quy khac tilt* von chi) so' hat 419 1.065.616.803 -10. Lpi nhuan sau thue chtra phan phi 420 28.606.277.388 21.312.336.059

TONG CQNG NGUON VON (440 =300+400: 440 233.528.086.672 204.278.257.027

CAC CHI TIEU NGOAI BANG CAN DOI KE TOAN

Chi tieu 31/12/2011 01/01/2011

2.00 cac loai - DO la My (USD) 7.481,68 12.892,67'/_ ----, -

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CONG TY CO PHAN XAY DING SO 3 HAI PRONG BAO CAO TAI CHiNHSc; 7 F16 Sen - Trai Cau - Le Chan - Thanh ph6 Hai PhOng Cho nam tai chinh k6t thiic ngdy 31/12/2011

BAO CAO KET QUA HOAX BONG KINH DOANHCho nam tai chinh ket thac ngay 31 thong 12 nam 2011

MAU SO B 02-DNDan vi tinh: VND

Chi tieuMaso

Thuyetmink

Nam 2011 Nam 2010

1. Doanh thu ban hang va cung cap dich vu 01 21 38.710.816.298 47.078.665.745

2. Cac khodn giam trir doanh thu 02

3. Doanh thu thuAn A4' ban hang va cung capdich vu (10=01-02)

10 21 38.710.816.298 47.078.665.745

4. Gia von hang ban 11 22 31.955.933.440 42.642.061.729

5. Loci nhu4n g(ip v'' ban hang va cung capdich vu (20=10-11)

20 6.754.882.858 4.436.604.016

6. Doanh thu hog Ong tai chinh 21 23 26.621.338.861 29.828.827.589

7. Chi phi tai chinh 22 24 1.212.150.035 4.900.416.701

Trong ció: chi phi lai vay 23 321.635.429 608.527.836

8. Chi phi ban hang 24 180.167.778 130.232.043

9. Chi phi quan 1)'/ doanh nghip 25 564.002.891 6.114.096.617

10. Loi nhu4n thuAn tir hoot di;ing kinh doanh 30 31.419.901.015 23.120.686.244{30 = 20+(21-22)-(24+25)}

11. Thu nhap khac 31 871.848.710 2.370.487.601

12. Chi phi khac 32 36.306.000 118.243.929

13. Loi nhu4n khac (40=31-32) 40 25 835.542.710 2.252.243.672

14. TOA ng loi nhu4n ke toan tru'O .c thug 50 32.255.443.725 25.372.929.916(50=30+40)

15. Chi phi thu TNDN hi@i. hanh 51 26 4.455.207.373 4.348.735.884

16. Chi phi thu6 TNDN hodn tai 52 27 106.613.487 (288.142.027)

1_,Vi nhu4n sau thug TNDN (60=50-51-52) 60 27.693.622.865 21.312.336.059

Lai co' ban tren co phieu 70 28 2.022 2.161

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CONG TY CO PHAN xAy DUNG SO 3 HAI PHONG BAO CAO TAI CHINHSO 7 HO Sen - Trai Cau - Le Chan - Thanh phO' Hai Phang Cho nam tai chinh k6t thnc ngay 31/12/2011

BAO CAO CH-15)(EN TIEN TE(Theo phtrung phap gian tiep)

Cho nam tai chinh ktt thtic ngay 31 thing 12 nam 2011 MAU SO B 03-DN

Dan vi tinh: VND

CHI TIEDMast,

Thuyttminh

Nam 2011 Nam 2010

1 2 3 4 5

I. Ltru chuyen tien tir hoot d4;mg kinh doanh 32.312.863.725 25.372.929.9161. Loi nhu4n truck thue 012. Dieu chinh cho cac khoan

- Khau hao TSCD 02 10,12 4.487.600.892 4.391.192.574- Cac khoan du. phOng , 03 (329.116.528) 5.459.262.958- Lai, 18 th. hog Ong dau tu' 05 (25.825.541.089) (30.064.312.814)- Chi phi lai vay 06 24 321.635.429 608.527.836

3.Loi nhu4n tir hoot 411g kinh doanh trul!rc thaydill von lu'u &mg

- Tang, giam cac khoan phdi thu

08

09

10.910.022.429

(12.283.538.064)

5.767.600.470

(1.031.361.747)- Tang, giam hang ton kho 10 (1.333.430.272) 425.343.796- Tang, gidm cac khoan phdi tra. 11 418.233.245 (727.074.903)- Tang, giam chi phi tra truOc 12 (2.155.344.406) 525.561.819- Tien lai vay TA tra 13 (280.488.327) (608.527.836)- Thue thu nhap doanh nghiep da nOp 14 (4.931.222.789) (3.751.235.296)- Tien thu khac tix boat Ong kinh doanh 15 11.500.000 -- Tien chi khac tir hog Ong kinh doanh, • 16 (306.067.394) (145.048.356)

Ltru chuyen tien thuan tir hoot dOng kinh doanh 20 2.938.989.912 455.257.947II. Lu'u chuyen tien tir host dOng dau tir

1. Tien chi d6" mua sam, xay dung TSCD 21 (24.504.615.184) (14.345.605.613)2. Tien thu tir thanh 13'f, nhtrong ban TSCD 22 142.727.272 95.454.5463. Tien chi cho vay, mua cac cong cu no • cita don vi

khac23 (77.698.453.796) (700.000.000)

4. Tien thu hOi cho vay, ban lai cac cOng cu my 24 74.900.000.000 13.500.000.0005. Tien chi dau tu. Op von vdo clan vi khac 25 (10.577.328.233) (34.417.526.815)

X •

6. Tien thu hOi dau tu' Op von váo don vi khac 26 29.579.322.000 27.030.000.0007. Tien thu lai cho vay, co tatva. loi nhuan dupe chia• 27 10.588.728.726 4.252.479.105

Lu'u chuyen tien thuan tir hoot &Ong da‘ u tir 30 2.430.380.785 (4.585.198.777)III. Lu'u chuyen tien tir hoot dOng tai chinh

3. Tien vay ngan han, dai han nhan du •c 33 10.373.418.936 16.348.382.8004. Tien chi tra no. gOc vay 34 (8.373.418.936) (31.948.382.800)6. Co tire, lo•i nhuan da tra cho chit so' him N

36 - (4.328.737.800)Ltru chuyen tien thuan fir host dOng tai chinh, N

40 2.000.000.000 (19.928.737.800)Lu'u chuyen tien thuan trong nam 50 (5.519.954.793) (24.058.678.630)Tien N/A tu'o'ng du'o'ng tien Tau nam 60 05 6.644.338.677 30.710.377.998

Ong cita thay dOi tSigia hOi dodi quy dOi ngoai to 61 9.215.167 (7.360.691)iNZ ..k ng ducing tien culii nam 70 05 1.133.599.051 6.644.338.677

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1. THONG TLN KHAI QUAT

Hinh thire hint von

COn a ty CO phan Xay clgng s6 3 Hai PhOng &roc chuyen tin COng ty Nha nu& san g, COng ty Cophan theo Quyet dinh s6 3270 QD/UB ngay 20/12/2002 cda US/ ban nhan clan Thanh ph6 Hai Pheng,theo hinh thdc ban met phan von Nha nuOc hien co tai doanh nghiep de that-1h lap COng ty Co phan.Giay chdng nhan gang ky kinh doanh lan clau so 2003000346 ngay 25/12/2002, GiAy chdng nhanBang ky kinh doanh thay cl6i lan thin hai ngay 01/4/2004, Giay chdng nhan clang ky kinh doanh thayd6i Ian thd ba ngay 07/4/2005, Giay chirng nhan dang ky kinh doanh thay d6i Ian thd tu . ngay28/4/2006, Giay chdng nhan dang kS/ kinh doanh thay dOi lan thd nam ngay 28/3/2007, GiAy chdngnhan &Lig IcS/ kinh doanh thay dOi ran thd sau ngay 06/7/2007, Giay chdng nhan clang ky kinh doanhthay doi lan thd bay ngdy 14/11/2007, GiAy chdng nhan dang kY kinh doanh thay dOi 1A.n thd tamngay 25/9/2008, Gi'dy chdng nhan dang ky kinh doanh thay dOi lan thd chin ngay 23/5/2009, Gidychirng nhan dang ky kinh doanh thay dOi lan thd nr6i ngay 24/9/2009, GiAy chdng nhan dang kYkinh doanh thay dOi lan thd met ngay 09/7/2010, GiAy chdng nhan clang ky doanh nghiep thaydOi Ian thd rmr6i hai ngay 09/4/2011 va Giay chdng nhan clang ky doanh nghiep thay doi lan thdnenrei ba ngay 11/6/2011 do SO. Ke hoach va Dau to thanh ph6 Hai PhOng cap. Theo do:

Ten COng ty: COng ty Co phan Xay dung se) 3 Hai PhOng

Ten tieng Anh: HAIPHONG CONSTRUCTION JOINT STOCK CORPORATION NO 3

Ten viet tat: HACO3

VOn dieu 142.596.560.000 VND

Nganh ngh'd kinh doanh:

Xay clgrig nha cac loai;

Xay dung cOng trinh du.6ng sat va clu6ng b0, chi tiet: xay dk.mg cOng trinh giao thOng, cau c'Ong,

Chuan bi mat bang;

9 Ban buOn kim loaf va quang kim loaf;

Ban buOn c16 clang khac cho gia dinh, chi tiet: ban buOn do dien gia dung, hang dien lanh, den vab0 den dien;

Xay dung cOng trinh cOng ich, chi tiet: thi cOng, lap dat clueng day va tram bien ap den 35KV;

Nha hang, quail an, hang an u6ng (kh6ng bao g6m quay bar);

3 Dieu hanh tour du lich;

San xuat gitrOng, td, ban ghe;

Hoat dOng cua cac phOng kham da khoa, chuyen khoa va nha khoa, chi tiet: kham chira benh;

Giam chic marn non;

9 Hoat clOng dich vu ho tru kinh doanh khac Um 14i chda &roc phan vac) clan, chi tiet: van lap duan, to van quan lY dcr an;

Ban le do u6ng trong cac cfra hang chuyen doanh;

Ban buOn san pham thu6c la, thu6c lac);

du lich;

Lap dat he th6ng dien: chi -Het: lap at he th6ng dien, he th6ng chieu sang, he th6ng phOng chaychina chay;

10

CONG TY CO PHAN XAY DUNG SO 3 HAI THONG BAO CAO TAI CHINHS6 7 H6 Sen - Trai Cau: Le Chan - Thanh ph6 Hai PhOng Cho nam tai chinh ket thic ngay 31/12/2011 THIN& MLNH BAO CA.0 'TAI cHirsal (TItP) MAU SO B09 - DIETCcic thuye't mirth tic trang 10 cl'n trang 32 la rnOt b:6 phan hop thanh cna Bac cao tai chinh

Giao due the thao Ira giai tri;

Ban buOn do u6ng co con;

9 Ban 10 do u6ng trong cac cira hang chuyen doanh;

9 Ban 10 trong siéu thi, trong tam thdang mai: quail ao, aiay dep, hang ngu kim, d6 dung gia dinh,my/ pham, do trang strc, do the thao, ltrang thgc, thgc pham, do u6ng, thu6c la, d6 chai tre em (trdcac mat hang Nha nu& cam kinh doanh);

Lap dat he th6ng cap, thoat mr6c, 16 suai va dieu hba khOng khi;

Ban buOn do u6ng khOng co con;

Pha do.;

Lap dat he th6ng xay dung khdc, chi tiet: lap dung khung nha tien che;

Dich vu ltru trd ngan ngay, chi tiet: khach san, biet thu hoac can h0 kinh doanh dich vu luu trdngan ngay;

Dich vu ho trg lien quan den quang ba va to chic du Lich;

Hoat dOng kien trdc va to van ky, thot co lien quan, chi tiet: thiet ke cac cOng trinh dan dung,cong nghiep;

Ban 10 d6s nga kim, son, kinh va thiet bi lap dat khac trong xay dung cac cira hang chuyen doanh.Chi tiet: ban 10 dO ngu kim trong cac cira hang chuyen doanh; ban 10 san, man, vec ni trong caccira hang chuyen doanh, ban 10 xi mang, gach xay, ng6i, da, cat s6i va vat lieu xay dung khactrong cac cira hang chuyen doanh: ban 16 gach op lat, thiet bi ve sinh trong cac cira hang chuyéndoanh;

San xuat cac eau kien kim loai. Chi tiet: san xuat khung nha tin die;

Ban 10 san pham thu6c la, thu6c lao trong cac cira hang chuyen doanh;

Xay dung cOng trinh ky thuat dan dung khac. Chi tiet: xay dung cOng trinh cOng nghiep, thily l•i,kenh muong;

Ban buOn vat lieu, thiet bi lap dat khdc trong xay dung. Chi tiet: ban buOn tre, nira g6 cay va godie bien, ban buOn xi mang, ban buOn gach xay, ng6i, da, cat, sOi, ban buOn kinh xay dung, banbuOn sari, vecni, ban buOn gach Op lat va thiet bi ve sinh, ban buOn do nga kim, hang kim khi,

Kinh doanh bat dOng san, quyen sir dung dat thuOc chit sO .chii sir dung hoac di thue. Chi tiet:kinh doanh bat dOng san (bao gOm kinh doanh nha, cho thue van phOng, cho thue nha 0).

Dia chi tru sO. chinh: s6 7 H6 Sen, PhtrOng Trai Cau, Quan Le Chan, Thanh ph6 Hai PhOng.

Chi nhanh COng ty tai Thanh ph6 H6 Chi Minh (sau day goi la "Chi nhanh Thanh ph6 H6 ChiMinh): Tat tai sO 173 Nguyen Van nil, Phlreng Da Kao, Quan I, Thanh ph6 H6 Chi Minh.

Theo Bien ban cuOc hop lan thir 31s6 35/BB-Cty ngay 07/02/2007 ciia HOi ci6ng quail tri, Chi nhanhH6 Chi Minh se dugc tien hank coO phan hoa tai thai diem 01/3/2007 v6i hinh thdc COng ty khOnggift co phän chi phOi va von dieu re COng ty CO phan mOi bang gia tri doanh nghiep dirgc xacdinh tai th6i diem co phan h6a theo quy dinh hien hal-1h. Theo bien ban hop lan thir 41 sO 46/BB-Ctyngay 31/01/2008 cila HOi dOng quan tri, COng ty quyet dinh khOng nam va ban 30% co phan v6igia tri la 2.373.615.729 VND. Tuy nhien, to do den nay, qua trinh chuyén dOi van chu'a dupe hoantat.

Tinh th0i diem 01/01/2008, Chi nhanh Thanh ph6 H6 Chi Minh da tam ngirng hoat dOng. Trongnam 2011, Chi nhanh Thanh phO HO Chi Minh khOng phat sinh cac giao dich, khOng hach toan ketoan va lap bao cdo tai chinh. SO lieu to cac nam nude lien quan Ten Chi nhanh Thanh pla6 H6 ChiMinh khOng dupe hop cong sO lieu ciia Van pheng COng ty nhu'ng &roc COng ty bu trir va theodoi nhu' mot khoan cOng no. khac.

11

CONG TY CO PFAN NAB' DUNG SO 3 HAI PHONG BAO CAO TA! CHiNHS6 7 1-16 Sen - Trai Cau. - Le Chan - Thanh ph6 Hai Phông Cho nam tai chinh ket thac ngay 31/12/2011 TIIUYET MINH BAO CÃO TAI CHINH (TIEP) MAU SO B09 - DNCac thit.Ot ininh tic trang 10 den trang 32 la mot 6:6 phan hop thanh czia BO° cao tai chinh

KY. Id TO AN, DON VT TIEN Tt SIT DIJNG TRONG KE TOAN

toan nam: bat clAu tir ngdy 01/01, k6t thac vao ngay 31/12.

Don vi tien to sir dung trong ke toan: dOng Viet Nam (VND).

CHUAN WIC VA CHE DO KE TOAN AT' DVNG

Ch6 dO ke toan dig dung: ch6 dO ke toan Doanh nghiep Viet Nam.

Ban cao tai chinh dugc trinh bay bang d6ng Viet Nam (VND), dugc lap dua tren cac nguyén tac ketoan phi hgp vOi quy dinh cua Che c10 ke Wan Doanh nghiep Viet Nam ban hanh tai Quyet dinh so15/2006/QD-BTC ngay 20/3/2006 dm BO truang BO Tdi chinh, ThOng so 244/2009/TT-BTCngay 31/12/2009 cUa BO Tai chinh, Chuan muc ke toan Viet Nam va cac quy dinh phap ly co lienquan.

Bao cao tai chinh kern theo khOng nham phan anh tinh hinh tai chinh, ket qua hog dOng kinh doanhva tinh hinh luu chuyen tien to theo cac nguyen tac va thOng le ke toan oltrac chap nhan chung tai cacnu& khac ngodi Viet Nam.

Hinh thus ke toan Op dung: Nhat k)n chung.

4. TOM TAT CAC CHINE SACH KE TOAN CHU YEU

Sau day la cac chinh sach k'6 toan chic y6u duvc COng ty ap dung trong vi'ec lap Bao cao tai chinhnay:

4.1 bete tinh k6 toan

Viec lap Bao cao tai chinh tuan thU theo cac Chuan Imre ke toan Viet Nam, Che dO ke toan VietNam va cac quy dinh phap ly co lien quan yeu eau Ban Giam dOc phal co nhang trdc tinh Ira gid dinhanh twang den so lieu bd.° cao ve cOng no', tai sari , va. trinh bay cac khodn cOng no' va tai sari tiemtang tai ngay lap Bao capchinh ding nhu cac so lieu MD cao ye doanh thu va chi phi trong suOtnam tai chinh. Két qua hog dOng kinh doanh thuc te c6 the khdc cac trgc tinh, gia dinh dat ra.

4.2 TiL

Tien: phan anh town bO so tien hi'en co cua COng ty tai thai diem 31/12/2011, bao g6m: tien mattien ngan hang.

.7 '7

4.3 Nguyen tac chuyen dOi rig* to

Chenh lech ty gia dugc ?dr 15, theo huOng dan dia ThOng to s6 201/2009/TT-BTC ngdy 15/10/2009dia BO Tai chinh ve Inrang oran xir ly cac khodn chenh lech ty gia trong doanh nghiep, cu the:

Cac nghiep vu phat sinh bang ngoai to dupe chuyen d6i theo ty gid tai ngdy phat sinh nghiep vii.Chenh Lech ty gia phat sinh cac nghiep vu nay dugc phan anh vao doanh thu hoat dOng tai chinh(neu lap va chi phi tai chinh (nett 10).

S6 du tien mat, tien gni ngan hang, tien clang chuyen va cac khodn ng ngan han (01 nam tr .& xu6ng)co gOc ngoai to dugc danh gia 14i tai ngdy ket thac 1(S/ice toan nam theo ty gia binh quail lien nganhang tai ngay nay. Chenh lech tS, gia do danh gia lai cac tai khodn ngan han nay &roc phan anh vanChénh lech ty gia hOi dodi va de so du tren Bdo cao tai chinh, dau nam sau ghi bat toan nguvc laixod so du. Chenh lech ty gia do danh gia lai cac tai khodn cOng no . phdi thu, phdi tra ddi han co g'Ocngoai to dupe hach Wan vao Chenh lech ty gid hOi dodi va s iO du: dune ket chuyen sang doanh thuhoat dOng tai chinh (nal hoar chi phi tad chinh (neu 10) tai thai diem lap Bao cao tai chinh.

Viec xir 13"/ chenh lech ty gia theo htrang dan cua ThOng to 201/2009/TT-BTC c6 six khac bietlaming an dia Chuan nwc ke toan Viet Nam s6 10 - anh latrOng caa chenh lech ty gid (VAS 10).

12

CONG TY CO PHAN XAY DVNG SO 3 HAI PHONE BA.0 CAO TAI CHINHS6 7 H6 Sen - Trai Cau - Le-Chan - Thdnh ph6 Hai P inang Cho nam tai chinh ket th6c ngdy 31/12/2011 THUYET MINH BAO CA.0 TAI CI NTH (TIEP) MATT SO B09 - DNCac thuiljt minh tit. trang 10 cti'n trang 32 la mot 17:6 ph -an hop thanh ctia Rao Mc) tai chinh

Neu xir ly chenh lech ty gid theo htreng dan dm VAS 10 thi ket qua kinh doanh nam 2011 dm COngty se tang len la* khodn la 1.854.476 VND.

Ty gia sir dung de quy dii tai thei diem ngdy 31/12/2011 la 20.828 VND/USD; 31/12/2010 la18.932 VND/USD.

Cac khodn tien co gOc ngoai to ding thei duct theo clOi nguyen to tren so ke toast chi tiet va taikhodn 007 "Ngoai to cac loai".

4.4 Cdc khodn phdi thu va dty phOng nv khi O dOi

Dkr pheng 0161 thu khO dei duct trich lap cho nhirng khodn phdi thu da qua han thanh toan to trensau thang tr .& len, hoac cac khodn thu ma ngtrei nc kh6 co kha. nang thanh toan do bi gidi the, phasan hay cac khO khan tuang tu. theo Thong tu. so 228/2009/TT-BTC ngdy 07/12/2009 ciia Bo Tdichinh ye viec Inreng dan the dO trich lap \fa sir dung cac khodn du pheng giam gia hang tin kho, tonthat cac khodn dau to tai chinh, no phai thu khO dei va bac, hanh san plaam, hang hod, cOng trinh xaylap tai doanh nghiep.

4.5 Hang ton kho

Hang tin kho duct xac dinh tren co. se gia gOc. Gia gOc hang tin kho bao Om: chi phi mua, chi phi

the bien va cac chi phi lien quan tru .c tiep khac phat sinh de co duct hang tin kho dia diem va „ •

trang thai hien tai.

Gia hang xuat kho va hang tin kho duct tinh theo phuang phap binh quail gia quyen thang.

Hang ton kho duct hach toan theo phuang phap ke khai thueng xuyen.

Chi phi san xuat kinh doanh do. dang phan anh toan biO chi phi thgc to plait sinh lien quan den tongcOng trinh dang den thai diem lap Ban cao tai chinh.

Phuo'ng phap tinh gia thanh: theo phuo'ng phap gian do'n, gia thanh duct tap hop cho tirng cOng trinh.

4.6 TM san co dinh him hinh Ira khdu hao

Tai san co dinh him hinh duct trinh bay theo nguyen gia trir gia tri hao men lay Ice. Nguyen gia taisan co dinh him hinh duct xac dinh theo gia gic, ngoai trir mot so tai san du •c danh gia lai khi xacdinh gia tri doanh nghiep de co phan hoa.

Nguyen gia tai san co dinh him hinh hinh that-1h tir mua sam va xay dung chuyen giao la town 1)0 odechi phi ma COng ty phdi be ra de co tai san co dinh tinh den thei diem dtra tai san do vac) trang thaisan sang sir dung.

Tai san co dinh hal hinh duct khau hao theo phuang phap dueng thang dua tren th •i gian huu dungu.O.c tinh, phu hop vol cac quy dinh cua ThOng tu . so 203/2009/TT-BTC ngay 20/10/2009 dm BO -NIchinh ve viec hueng dan the dO quan ly, sir dung va trich khau hao tai san co dinh. Thei gian tinhkhau hao cu the dm cac loai tai san niur sau:

Loai tai san c6,dinhNha. cira, vat kien trUcMay mOc thiet biPhtr •ng tien van taiThiet bi dung cu quart ly

Nam khdu hao05 - 2504 - 0806 - 1003 - 06

4.7 Chi phi xay dung co' ban d45' dang

Cac tai san dang trong qua trinh xay dung phut vu 'nue dich san xuat, cho thue, quart tri hoc chobat kY muc dich nao khac duoc ghi nhan theo gia gOc. Chi phi nay bao gem chi phi dich vu va chiphi lai vay co lien quan phu hop chinh sach ke toan cua COng ty. Viec tinh khau hao cua cac taisan nay duot ap dung giOng nhu cac tai san khac, bat dau khi tai san vac, trang thai san sangsir dung.

13

CONG TY CO PHAN X:k Y DVNG SO 3 HAI PHONE BAG CÄO TAT CHJNH.SA 7 H6 Sen - Trai Cau - Le Chan - Thanh ph6 Hai Phang Cho nam tai chinh ket thitc ngay- 31/12/2011 THUYET MINH BAG CÃO TAT CHINII (TAT) MAU SO B09 - DNCac thio4t nzinh tic trang 10 cl'Z'n trang 32 la n5t bo phan hop thanh clia Bao ccio tai chinh

4.8 BAt clang san clan tir

Bat Ong san dau to &roc trinh bay theo nguyen tri.r tri hao man lay ke. Nguyen gia. bat clangsan dau la toan ba cac chi phi (tien mat hoc cac khodn tu:ang throng tien) ma doanh nghiep bO rahoc gia tri hop 19/ cua cdc khodn khdc, dua ra trao clOi de co &roc bat clang san dau tu tinh den thaidiem mua hoac xay dung hoan thanh bat Ong san dau tu'.

Bat Ong san dau to duvc khau hao theo phuang phap &rang thAng dua tren then gian hat dung trdctinh phi hop vdi cac quy dinh cita ThOng tu so 203/2009/TT-BTC ngay 20/10/2009 dm BO 'rajchinh ve viec huOng an the do quan 132, sir dung va trich khau hao tai san co dinh. Thai gian tinhkhau hao cu the dm cac loai tai san nhtr sau:

Loai tai san Yam khdu hao

Nha cira, vat kién triic

25

4.9 Cdc khodn data ttr tai chinh

Nguyen tac ghi nkin cdc khoan dju ttr veto cong ty con:

Vo'n dau tu vac, COng ty can dtrac phan anh theo gia g6c, bao dam tien mat cap cho COng ty can vagia tri ghi so dia cac tai san ban giao cho COng ty con. Nam 2011, COng ty ghi nhan lai nhuankhodn clAu to vao COng ty TNHH NgOi nha. Hanh phiic vdi se) tien la 540.928.233 VND, &pc bi triryen phan von COng ty con dang g-Op thieu tai COng ty can nay.

Nguyen tiic ghi nkin cdc khodn c ceu ttr vao cOng ty lien at:

Khohn dal" to vao COng ty lien ket cluvc ghi nhan ban (tau theo gia l,g6c. Cac khohn thu nhap &acchia tir COng ty lien ket (co tiro, nhuan) cho giai dogs' sau ngay dau to duac phan anh vao doanhthu haat Ong tai chit-1h theo nguyen tdc don tich. Cac khoan khac , nhan &lye ngodi cotirc va. lainhuan duvc chia cho giai cloan sau ngay dautir COng ty lien ket cluac coi la phdn thu hOikhohn dau to va cluac ghi gidm gia gac khohn dau ttr.

Khohn dau to vac) COI-1g ty lien ket tai ngdy 31/12/2011 bao g6m:

COng ty Co phan Thanh Hung: tai thai diem 31/12/2011, COng ty gOp cluac 29.53% von thuc gOpcua cac co dOng (chiem 22,34% von diets le dang kg). Theo cac Gias.y chirng nhan clang kg kinhdoanh cua COng ty CO phan Thanh Hung thi COng ty gOp von dau tu. vac) COng ty CO phan ThanhHung vdi ty le 35% von dieu le, dOng thai, COng ty co anh htrang clang ke &Si vdi COI-1g ty Co phanThanh Hung. Do do, COng ty trinh bay khohn dau tu' nay la khodn dau tu: vao COng ty lien ket.

COng ty Co phan ACS Viet Nam: tai thai diem 31/12/2011, COng ty dä gOp von chiern t9 le 45,42%van dieu le, dang thai, COng ty co anh htrang dang k6 d6i vdi COng ty Co phan ACS Viet Nam. Dodo, COng ty trinh bay khodn dau ttr nay la khoan dart ttr vao COng ty lien ket.

COng ty Co phan COng nghe Y hoc Lach Tray: tai thai diem 31/12/2011, COng ty gOp duvc 40% v6nthu:c gOp cua cac co dOng ,(chiem 6,1% vOn dieu clang ky). Theo cac Giay chimg nhan dang k9kink doanh COng ty CO phan COng ngh'e Y hoc Lach Tray thi COng ty vOn dau ttr vac) COngty CO phan COng nghe Y hoc Lach Tray vdi ty le 40% von dieu le, dOng thai, COng ty co anh huangclang ke ded vdi COng ty Co phan COng nghe Y hoc Lach Tray. Do do, COng ty trinh bay khoan dAutu nay lh khohn Tau to vac, COng ty lien ket.

Näm 2011 chua phat sinh co tirc, loi nhuan &roc chia hay cac khodn khac sir khoan dAu tn . vac) cacCOng ty tren.

COI-1g ty Lien doanh Lang Quac t6 HuOng Duong GS-HP: tai thai diem 31/12/2011, COng ty dal Opvan chiém t9 le 40% von dieu le. Kam 2011, COng ty ghi nhan lai duac chia to khodn dau tu nay la11.282.175.915 VND vac, doanh thu hoat Ong thi chinh.

CONG TY CO PHAN XAY MING S® 3 HAI PHONG BAO CA. 0 TAIS6..71-11) Sen - Trai Cau - Le Chan - Thanh Oa' Hai P inang Cho nam tai chinh ket that ngay 31/12/2011 THUYET M1NH BAO cyko TAT CHNH (' ap) MAU so B09 - DNCac thuyk n2inh tic trang 10 ak7trang 32 la mot b(-) phan hop thanh cita Bcio cao tai chinh

Nguyen tric ghi nhan cdc khodn chLirng khodn ngiin hgn:

Chiang khoan dau to ngan hart dugc ghi nhan theo gia gOc. Sau ngay dau tu, co drc, lgi nhuan dugcchia &Tic phan anh vao doanh thu hoat dOng tai chinh theo nguyen tae ,dOn tich. Cac khodn khacnhan duce ngoai co tire va lgi nhuan duct chia cho giai doan sau ngay clan to duce coi la phan thuhOi cua khodn dau to va dugc ghi giam gia gOc khodn dau tu.

Dau to eh:mg khoan ngan han tai 31/12/2011 la co phi6u cua COng ty Co phan Ch'ing khoan Nganhang TMCP COng thuang V*Nam.

Nguyen tare ghi nhiin cdc khodn clau ngtin hgn ark:

Phan anh cac khoan dau tu bang tin hoac hiL vat, cac khodn cho vay co thai han khOng qua 12thang va cac khodn tién giri tiet kiLt co kST han theYi han thu hOi hoac dao han tir 03 thdng den 12thang.

Dau to ngan han khac tai 31/12/2011 bao gom khodn tin cho COng ty Co phan ACS Viet Nam vayvOi kS/ han 06 thang va cho Ong Nguyen HOng Chung vay han 1 nam, Ong Le Quang Chirrigvay han 06 thang.

Cac khodn dau to tai chinh ngan han dugc ghi nhan vac) ngdy giao dich Aid dugc the hien theo gia tritrO'c tinh hop l/. . ,Nhang thay ve gia tri hop 1�/, lai hay co tire thu duct tir to co phieu ducephan anh vac, két qua hoat dOng kink doanh tron g, nam. Tai .thai diem cuOi nam tai chinh, COng tytrO'c tinh khoan ti'en tir cac khoan tien giri, ti'en cho vay theo 151 suat co kS/ han quy dinh trong hop

,••_. Eng va phan anh van doanh thu hoat clOng tai chinh trong nam.

Nguyen dic ghi nh(In cdc khan Au dai hen khdc:

Dau to dai han khac bao gom cac khoan dau to chimg khodn, gOp von dau vao cac don vi khacdugc ghi nhan theo nguyen tae gia g6c(bao , gia mua cac chi phi lien quan den giao dich muacac khodn dau tu). Sau ngdy , dn tu,co tire, g nhuan duct chia duct phan anh vao doanh thu hogd'Ong chinh theo nguyén tae don tich.

Chung khodn dau to ddi han bao g6rn: dau to mua co phiL cua Ngan hang TMCP Ky ,thuang VietNam (TECHCOMBANK), CO phieu Ngan hang thtrang mai Co phan Xuat nhap khau Viet Nam(EXIMBANK), co phan dia COng ty Co phan Lam san Hai Phang, co phial cUa COng ty CO phanSun Hai Phang dugc ghi nhan ban dau theo gia gOc. CO tire nhan duce trong nam tai chinh ductphan anh vao doanh thu hoat ciOng tai chinh.

Du: phang giam gia dau to duce trich lap theo cdc quy dinh tai ThOng to so 228/2009/TT-BTC. TheodO, COng ty dtrgc phep trich lap du phang ,cho cac khoan tu tu do trao dOi co gia tri ghi sO caoflan thi trtrang tai ngay ket thiic IcS/ ke Wan nam. Tai 31/12/2011, COng ty trich lap du phanggiam gia khodn dau to vao COng ty CO phan Son Hai Phang va. COng ty CO phan ACS Viet Nam vOiso tiL lan lugt la 3.272.616.165 VND va 1.324.108.640 VND.

4.10 Cac khodn chi phi di vay

Chi phi di vay dugc ghi nhan van chi phi san xuat, kinh doanh trong kSi khi phét sinh, ngoai tit' chiphi di vay lien quan true tiep , den vi& dau tu, xay dung hoac san xuat tai san do' dang du'c't tinh yapgia tri tai san do (duce von hOa) khi co dit cac dieu kin quy dinh cua Chuan mgc ke toan sO 16 -chi phi di vay ban hanh va. cOng 1)6 theo Quye't dinh sO 165/2002/QD-BTC ngdy 31/12/2002 dm BOtruang BO Tai chinh.

4.11 Cac khoan chi phi khac

Chi phi tra tru'c'e dai han la gia tri can lai cua dO dimg quan 132, cOng cu dung cu dugc phan bO danvao ket qua kinh doanh theo tlaai gian sir dung trot tinh cna tai san.

CONG TY CO PHAN 'CAN DVNG SO 3 HAI THONG BAO CAO TAI CHINITS6 7 ,116 Sen - Trai Cau - Le Chan - Thanh phO Hai Phang Cho nam tad chinh ket thiac ngay 31/12/2011 THUYET MINH BAO cAo TAI CHINTI (TIED) MAU SO B09 - DINTCac thuyb minh tit trang 10 ctjn trang 32 la n2Ot b:6 phan hop thanh caia Bac, cao tat chinh

4,12 Ghi nh4n chi phi phai tra.

Chi phi phdi trd phan anh cac khoAn chi phi u&c tinh con phdi trd cho mat bang va cac chi phi khacthvc to phat sinh nhung den thei diem 31/12/2011 clatra thanh town. Chi phi phai trd &roc ghi nhanten so' tinh dm Ban Giam , cac khoan chi phi can thiét de thanh town nghia. no' naytai ngay ket thiic nien dO ke town.

4.13 Der pherig phai trá

MOt khodn du phang phdi trd chi dugc ghi nhan khi thod man cac lieu kien sau:

Doanh nghiep co nghia vu ng hien tai (nghia vu phap 13'f hoc nghia Yu lien clap do ket qua tir motsit kien cid xay ra;

Sr giam sut ve nhang lci ich kinh t6 co the xay ra dan den viec yeti cau phdi thanh town nghia Yuno.; va

Dua ra &troy mot uerc tinh clang tin cay v" gia tri cua nghia Yu no' do.

Du phang phdi trd dugc ghi nhan dva tren urc tinh hop 1 �i nhAt v'e khodn tien se phdi chi de thanhtown nghia vu ng hien tai tai ngay két thiac nien do ke town.

Quy du phang tro. cap mat viec lam &rot dimg d6 chi trd trg cap thOi viec, mat viec. COng ty trichQuy du' phang tro• cap mat viec lam véd ty le IA 2% tinh tren tong quy luang lam co' so' clOng baohiem xa hOi nam nay theo quy dinh tai ThOng tu. s6 82/2003/TT-BTC ngay 14/8/2003 cilia BO Taichinh va hach town \Tao chi phi trong ky. Trong nam, so cltr phOng trg cap mat viec lAm khOng du chitrg cap cho nguai lao clOng, se) thiéu nay COng ty du'c't hach town vAo chi phi kinh doanh.

4.14 Viin chip se't hfru

AVOn dau to dia chit s& hat ctla COng ty bao cr 'Orn von gOp ciaa co dOng trong va ngodi doanh nghiep,z,dugc ghi nhan theo so von thtrc gop cua cac co clOng gop co phdn, tinh theo menh gia co phieu da CI;phat hanh. ; -

-11Thang du. von cO phan dugc ghi nhan theo sO chenh lech giii.a. gia thvc to phat hanh va. menh gia. co

phial khi phat hanh b6 sung.

Nam 2011, COng ty co tang von clan to chit s& hal them 17.511.860.000 VND theo Bien ban citaDai hOi dOng co dOng thuang nien nam 2011 ngay 28/4/2011 va phan phOi lgi nhuan nam 2010 trongdO:

Trich quy du fra bat buOc theo dieu le (5%): 1.065.616.803 VND

Trich quy khen thuOng philc lgi (6%): 1.214.803.155 VND

Trich quy khen thu&ng Ban TGD (3%): 607.401.578 VND

Chia co tire bang co phieu (14%): 17.511.860.000 VND

4.15 Ghi nhan doanh thu

Doanh thu du'c't ghi nhan khi ket qua giao dich dugc xac dinh mot cach dang tin cay va. COng ty cokha nang thu duct cac lgi ich kinh t6 tix giao dich nay.

Doanh thu xay dung: Hop clOng xay dung quy dinh nha thau dugc thanh town theo gia tri khi luongthvc hien. Doanh thu xay dung dugc ghi nhan tu'o'ng irng vO si phdn cOng viec da hoan thanh du'c'tkhach hang xac nhan trong kSi du •gc phan anh tren hoa do'n clä lap.

Doanh thu ban hang dugc ghi nhan khi cac rui ro, lgi lob va quy'en s& hiru hang hoa duct chuyen sangngtreyi mua, d'Ong thei, COng ty co the xac dinh dugc cac chi phi lien quan den giao dich ban hang.

16

CONG TY CO PHAN XAY MIING SO 3 HAI PHONG BAO CAO TAI CHINHSe) 7 WO Sen - Trai Cau - Le Chan - T-hanh ph'6 Hdi P inang Cho nano tai chinh ket thnc ngay 31/12/2011 THUYET MINH BAO CAO TAI CHINA (TICEP) MAU SO B09 - DNCcic thuyet minh ter trang 10 c:Mn trang 32 la mat ba phan hop thanh ctia Edo cao tai chinh

Doanh thu cung cap dich vu duct ghi nhan khi co bang chdng ve dich vu cung cap duct hoan thanhtai ngay ket the nien dO ke toan.

Doanh thu hog clOng tai chinh bao gom tien ban chirng khoan ngan han, lai tin giri, lai cho vay, COtdc, nhuan duct chia va chénh lech ty gia, duct ghi nhan cu the nhu sau:

Tien ban chirng khoan ngan han duct ghi nhan tren co so . thu nhap thuan tin thgc to thu &roctir viec ban cac chdng khoan ngan han niem yet ten thi truing chdng khoan sau khi da trn di giagOc cda chirng khoan;

Tien lai citrac ghi nhan tren ca sa• thai gian va lai suit thgc to tirng kSi;

Co tdc va lai nhuan dirge chia duct ghi nhan khi COng ty duct quyen nhan co tdc hoac ductquyen nhan Igi nhuan tir viec Op von;

Chenh lech ty gia phdn anh lai tir chénh lech ty gia 11.6i doai thgc to phat sinh trong kSi dta cacnghiep vu phat sinh co ge)c ngoai te.

4.16 Ghi nh4n chi phi tail chinh

Chi phi tai chinh Id tong chi phi tai chinh phat sinh trong ky, bao g6m lai tin vay, to chénh lech tygia da that hien trong nam, du: phOng cac khoan dau to tai chinh ngan han, dai han va chi phi taichinh khac.

Lai tin vay dugc ghi nhan theo thirc to phat sinh tren ca só • s6 tin vay va ldi suit vay tirng kYthat -re;

Chenh lech ty gia: phan anh cac khoan chi phi tir chenh lech t-57 gia h6i doai that to phat sinhtrong 1(7 caa cac nghiep vu phat sinh co ge)c ngoai te;

Dg phOng cac khoan dau to tai chinh ngdn han, dai han la cac khoan du phOng da lap tai thaidiem 31/12/2011.

4.17 Thu'6'

Thug thu nhap doanh nghiep bao gOm thu g thu nhap hien hánh ya thug thu nhap hoar' lai.

Chi phi thug thu nhap hien hanh phdn anh so thu g thu nhap doanh nghiep phai nOp phat sinh trongnam

Thu nhap chiu thug khac ve •i lai nhuan thuan &roc trinh bay tren Bac) cao K gt qua hog dOng kinhdoanh vi thu nhap chiu thuekhOng bao ncac khoan thu nhap tinh thug hay chi phi duct khau tr,trong cac nam khac (bao ca 16 , mang sang, neu co) vd. ngodi ra khOng bao cac chi tieukhOng chiu thug hoac khOng duct khau trir.

Viec xac dinh thug thu nhap cua COng ty can cu vdo cac quy dinh hien hanh ve thu g . Tuy nhien,nhang quy dinh nay thay dOi theo tirng thai ky va viec xac dinh sau cung ve thu g thu nhap doanhnghiep tuSi thuOc vdo ket qua kiem tra cna. ca quan thu g co tham quyen.

Thus thu nhap hodn lai duvc tinh tren cac khodn chenh lech gifra gia tri ghi so ya co. so' tinh time thunhap cua cac khoan muc tai san hoac tong no . tren Bao cao tai chinh va &rot ghi nhan theo phuongphap bang can olOi ke toan. Thue thu , nhap hodn lai phai tra phai &roc ghi nhan cho tat ca cac khoanchenh lech tam thai con tai san thue , thu nhap hoan lai chi duct ghi nhan khi chic chin co lainhuan tinh thug trong Wang lai de khau trix cac khodn chenh lech tam thai.

Thus thu nhap han lai duct xac dinh theo thu g suit du• tinh se dp dung cho nam tai san du •c thu 1-16ihay no. phai tra duct• thanh toan. Thug thu, nhap ban duct ghi nhan vao bao cao ket qua boatOng kinh doanh trir tru'eng hop khoan thu g do co lien quan den cac khodn muc duct ghi thing vdoVan chit htl.u. Trong truang hap dO, thu g thu nhap hoan lai ding duct ghi thang van von chiu so.hiru.

Thug suit thug GTGT dau ra cua dich vu xay Idp Id 10%, dm hang boa va dich vu khac Id 10%.

17

CONG TY CO PHAN XAY DUNG SO 3 HAI PHONG BAO CAO TAI CHiNHSe)' 7 H6 Sep - Trai Cau - Le Chan - Th4nh ph6 Hái PhOng Cho ridni tai chinh kgt tin& rigdy 31/12/2011 THUYET NTH BAO CAO TAI CHINS (TItP) iviLku SO B09 - DNCcic thuyil minh tic trang 10 cli.n trang 32 la mot bo ph"dn hop thanh cita Bcio ciao tai chinh

Thug suL thug thu nhap doanh nghiep 25% tren nhuan tinh thud.

Theo ThOng to so 154/2011/TT-BTC ngay 11/11/2011 hudng dan Nghi dinh se) 101/2011/ND-CPngay 04/11/2011 dm Chinh phis quy Binh chi ti6t thi hal-1h Nghi quydt so 08/2011/QH13 cua Qu6chOi v'd ban hanh 13, 6 sung mot so giai phdp yds thud nham thdo go khO khan cho doanh nghiep va ca.nhan, COng ty dupe giant 30% thu g thu nhap doanh nghiep phdi nop cad. ndm 2011 dOi vdi doanhnghiep vira va nh6.

Cac loci thug khdc duoc dp dung theo cac luat thug hien hal-1h tai Viet Nam.

4.18 Ben lien quan

Cdc ben dupe coi la ben lien quan ndu mot ben co khd nang kidm sodt hoac co dnh hudng clang kdd6i COng ty trong viec ra quyet dinh cdc chinh sdch tai chinh va hoat Ong.

Theo Giay chirrig nhan clang ky kinh doanh COng ty TNHH mot thanh vien s6 0204001908 lanngay 14/01/2009 va thay dOi lan thd nhat ngay 30/9/2010, COng ty gOp von Tau t • vac, COng tyTNHH Tu van Thidt kd HACO 3 dtr •i hinh ilia clan to vac) COng ty con vdi t9 le 100% von dieuTheo do, COng ty TNHH Tu van Thidt kd HACO 3 &roc coi la ben lien quan cua COng ty. Tai t1-1•ididm 31/12/2011, COng ty gOp thus t6 17,88% von didu le.

Theo Giay chdng nhan gang kinh doanh COng ty TNHH thanh vien s6 0204002598 Lan daungay 05/6/2009, thay crOi lan thd nhat ngay 21/05/2010, thay dOi lan thir hai ngay 04/11/2010, COngty gOp von dau to vao COng ty TNHH NgOi nha Hanh phdc du •i hinh thiirc dau to vao COng ty convdi ty le 100% von dieu, le. Theo do, COng ty TNHH NgOi nha Hanh phtk duoc coi ben lien quancua COng ty. Tai thei diem 31/12/2011, COng ty gOp th •c td 37,92% vOn dieu le.

COng ty gOp von dAu vao COng ty Lien doanh Lang Qu6c td Hudrig Dtrang GS-HP du •i hinh thircCOng ty lien kdt chidm t9 le 40% vOn dieu le throe coi la ben lien quan cua COng ty.

Theo Giay chirng nhan dang 1(9 kinh doanh COng ty Co phan so 44.03.000073 Ian ddu ngay24/4/2003, [Yang ky thay dOi lan thir nhat ngay 04/10/2007, COI-1g ty gOp vOn dau vao COng ty Cophan Thanh Hung dudi hinh tilde COng ty lien kdt bang tien voi t9 re 35%. Theo do, COng ty Cophan Thanh Hung dupe• coi la ben lien quan ctia , COng ty. Tai thei ‘ diem 31/12/2011, COng ty gOpduoc 29.53% vOn thuc 2,-Op cdc dOng (chiem 22,34% vOn (lieu le Tang V) \TA co dnh hudngEng kd COng ty Co phan Thanh Hung.

Theo Gidy chirng nhan clang ky kinh doanh COng ty Co phan se) 0203001798 lan dau ngdy14/10/2005, Dang k9 thay d6i Ian thin nam ngay 19/02/2009, COng ty gOp von dau tt • vao COng tyCo phan ACS Viet Nam du •i hinh thirc COng ty lien kdt bang tien vdi t9 le 45,42%. Theo do, COngty CO phan ACS Viet Nam dupe coi la ben lien quan cna COng ty.

Theo Gi'dy chirng nhan gang ky kinh doanh COng ty Co phAn s6 02010042634 lan ddu ngdy09/3/2010, COng ty gOp vOn dau vao COng ty CO phan Y hoc Lach Tray dudi hinh finite COng tylien kdt bang tien vdi ty le 40%. Theo do, COng ty Co phan Y hoc Lach Tray dupe coi la ben lienquan cua COng ty. Tai the(i diem 31/12/2011; COng ty gop dupe 40% vOn thvc gOp ct:ta ode co dOng(chidm 6,1% vOn dieu le dang k9) yd. co anh hudng dang ke tdi COng ty Co phan Y hoc Lach Tray.

Cdc giao dich vdi ben lien quan du •c trinh bay tai thuydt minh s6 30.

18

CONG TY CO PHAN XAY D1NG SO 3 HAI PHONE BAO CAO TAI CHINHSO 7 H6 Sep - Trai Cott - Chan - Thanh ph6 Hai Tel,. 'mil. Cho ilain chinh k'et thUc ngay 31/12/2011 THUYET iVILNH BAO CAO TAI CHINH (T1EP) MAU SO B09 - DNCcic thuyè't minh tic trang 10 (161 trang 32 la n2"at bo phan hop thanh czia Bao cao tai chinh

Thug suit thug thu nhap doanh nghigp 25% teen 191 nhuan tinh thug.

Theo Th'Ong to so 154/2011/TT-BTC ngdy 11/11/2011 htrOng an Nghi dinh so 101/2011/ND-CPngay 04/11/2011 dia. Chinh phit quy dinh chi ti6t thi hanh Nghi quy gt so 08/2011/QH13 cua QuOchOi vg ban hanh 1DO sung mot so giai phap v g thug nham thao go khO khan cho doanh nghigp va canhan, COI-1g ty duoc gidm 30% thug thu nhap doanh nghigp phdi nOp cua narn 2011 dOi vOi doanhnghigp viva va nhO.

Cdc loci thug khac duoc dp dung theo cac luat thu g hign hanh tai Vigt Nam.

4.18 Ben lien quan

Cac ben duoc coi la ben lien quan ngu mot ben co khd nang ki gm soat hoac co dnh huOng clang kgdOi vOi COng ty trong vigc ra quyét dinh cac chinh sach tai chinh va. hoat Ong.

Theo Giay chirng nhan clang 1(9 kinh doanh COng ty TNHH mot thanh vien so 0204001908 Lan daungay 14/01/2009 va thay doi lan did nh'at ngay 30/9/2010, COng ty gOp von dau to vao COng tyTNHH Tu van Thi gt kg HACO 3 duO'i hinh tilde dau to vac) COng ty con vOi ty lg 100% von diéu lg.Theo do, COng ty TNHH Ttr van Thi gt kg HACO 3 dugc coi la ben lien quan cua COng ty. Taidigm 31/12/2011, COng ty gOp thuc t6 17,88% vOn digu

Theo Giay chirng nhan dang ky kinh doanh COng ty TNHH mot thanh vien so 0204002598 Fan (taungdy 05/6/2009, thay dOi lan thi n nhat ngdy 21/05/2010, thay dOi lan thir hai ngdy 04/11/2010, COngty gOp von dau to vao COng ty TNHH NgOi nha. Hanh phiac dtrOi hinh fink dau to vao COng ty convO'i t9 lg 100% vOn digu le. Theo dO, COng ty TNHH NgOi nha Hanh pia& ducfc coi ld ben lien quandia COng ty. Tai thOi di gm 31/12/2011, COng ty gOp thuc to 37,92% von digulg.

COng ty gOp von dau to vao COng ty Lien doanh Lang Qu'Oc to Hach-1g Dtrong GS-HP dtrOi hinh thircCOng ty lien kgt chigm t9 lg 40% vOn digu l'g dtroc coi la ben lien quan cua COng ty.

Theo Giay chirng nhan ding 1(9 kinh doanh COng ty CO phan so 44.03.000073 In dau ngdy24/4/2003, Dang ky thay doi lan thir nh'at ngdy 04/10/2007, COng ty gOp vOn dau to vao COng ty Cophan Thanh Hung dtrOi hinh -ak COng ty lien kgt bang tign lg 35%. Theo do, COng ty COphan Thanh Hung &roc coi la ben lien quan cda , COng ty. Tai thei , digrn 31/12/2011, COng ty gOpduoc 29.53% von thuc gOp dia cac co long (chiém 22,34% vOn diet' l'g dang k9) va co ânh huOngBang kg tOi COng ty CO phan Thanh Hung.

Theo Giay chirng nhan clang ky kinh doanh COng ty CO phan so 0203001798 Fan clan ngdy14/10/2005, Dang k9 thay dOi ran thin nam ngay 19/02/2009, COng ty gOp vOn Tau ttr vao COng tyCO phan ACS Vigt Nam dudi hinh thdc COng ty lien k gt bang tign t9 lg 45,42%. Theo do, COngty Co phan ACS Vigt Nam duoc coi la ben lien quan cua COng ty.

Theo Giay chirng nhan clang k9 kinh doanh COng ty CO phan so 02010042634 lan dau ngay09/3/2010, COng ty g6p vOn dau to vao COng ty CO plaan Y hoc Lach Tray dudi hinh thdc COng tylien kgt bang tien vOi ty lg 40%. Theo do, COng ty CO phan Y hoc Lach Tray duoc coi la ben lienquan cua COng ty. Tai thOi diem 31/12/2011; COng ty gOp, &roc 40% vOn thuc gOp cac cO dOng(chigm 6,1% vOn dieu dang k9) va co anh huOng clang ke tO'i COng ty CO phan Y hoc Lach Tray.

Cac giao dich vii bén lien quan dtroc trinh bay tai thuy gt minh so 30.

18

CONG TV CO PHAN NAY MING SO 3 HAT PHONG BAO CAO TA! CHINS6 7 H6 Sep - Trai Cau - Le Chan - Thanh ph6 Hal PhOng Cho na'm tai chinh ket thk ngay 31/12/2011 THAT ET MINH BA.° CÃO TAI CHNII (TIEP) MAU SO B09 - DNCac thuyk n2inh tic trang 10 cl'n trang 32 la rn'Ot bo phan hop thanh czia Bao ccio tai chinh

. TIEN VA CAC KHOAN TVONG DIVNG TIN

31/12/2011 01/01/2011

VND VND

Tien matWien gixi ngan hangCac khoan Wang throng tin

Cong

6. CAC KI-10AN HAU Tlr TA! CHINE NGAN HAN

569.572.608 117.254.800

564.026.443 527.083.8776.000.000.000

1.133.599.051 6.644.338.677

31/12/2011 01/01/2011SO' lirgng Gid tri S6. luvng GiA triCo phiL VND Co phin VND

.

cN

1G

•,,\N

Co phi6u 6u to ngan hanCOng ty Co ph an Chitng khocin Ngan 19.000hang TMCP COng thicang Vié. .t Nam

D'au ttr ngan ban khac

104.187.700104.187.700

3.394.266.096 700.000.000

Ci)ng 3.498.453.796 700.000.000Du phang giam gia cfau ttr ng"an han

It;ng Ong 3.498.453.796 700.000.000

7. CAC KTIOAN PHAI Tim KHAc

31/12/2011 01/01/2011VND VND

Phdi thu ve co tirc va loi nhuan &Ivo chia 11.282.175.916 9.028.516.886Phai thu to co quan BHXH 15.165.528 15.282.840Phai thu khac 394.739.225 463.154.002

COng 11.692.080.669 9.506.953.728

19

CONG TY CO PHAN XAY DUNG SO 3 HAI PHONG BAO CÃO TAT CBINHS6 7 HO Sen Cau - Le Chan - Thanh phO Hai PhOng Cho näm tai chinh k's4.t thUe ngay 31/12/2011 THUYET MINH BAO cAo TAT CHiNH (TIEP) MAU SO B09 - DNCac thztyb minh tic trang 10 clê'n trang 32 la mOt bo phOn hop thanh czia Bcio ccio tai chinh

HANG TON KILO

31/12/2011VND

01/01/2011VND

Nguyen lieu, vat lieu 130.222.994 130.222.994Chi phi sari xuL, kinh doanh dang 2.432.053.206 1.341.885.910Hang hod 479.375.035 253.910.059Cong 3.059.449.235 1.726.018.963

pheng giam gia hang ton khoGia tri thuan co the thirc hien dime efia hang ton 3.059.449.235kho

1.726.018.963

TAI SAN NGAN HAN KHAC

31/12/2011 01/01/2011VND VND

Tam Ung 15.083.207.975 6.616.376.296

.171CEng 15.083.207.975 6.616.376.296 1

10. TAI SAN CO DINH WITT HINH

Don vi tfnh: VND

Nha cira May m6c Phl••ng tin Dung cu

vat kitn trite thitt bi van tai truytn an quail lyTong cong

NGUYEN GIASci du. tai 01/01/2011 4.133.921.581 1.570.257.578 1.749.914.897 278.891.402 7.732.985.458Tang trong mint 197.901.545 197.901.545Mua sârn mai 197.901.545 197.901.545Giam trong dam 466.666.000 466.666.000Thanh 466.666.000 466.666.000S6 du. tai 31/12/2011 4.133.921.581 1.103.591.578 1.749.914.897 476.792.947 7.464.221.003

GIA TRI HAO MON LOY KE,S6 du. tai 01/01/2011 3.228.852.595 1.522.379.673 1.473.468.105 198.639.034 6.423.339.407Tang trong nam 241.353.228 40.547.295 155.501.320 48.863.031 486.264.874Khan hao trong ndm 241.353.228 40.547.295 155.501.320 48.863.031 486.264.874

GiAm trong narn 466.666.000 - 466.666.000Thanh li 466.666.000 - - 466.666.000S6 du' tai 31/12/2011 3.470.205.823 1.096.260.968 1.628.969.425 247.502.065 6.442.938.281

GIA TRI CON LAI

So dir tai 01/01/2011 905.068.986 47.877.905 276.446.792 80.252.368 1.309.646.051

S6 du. tai 31/12/2011 663.715.758 7.330.610 120.945.472 229.290.882 1.021.282.722

20

CONG TY CO PHAN XAY DUNG SO 3 HAI PHONG BAO CAO TAI CH1N1E1So 7 Ha Sen - Trai-Cau - Le Chan - Thanh pha-Hai Phang Cho nam tai chinh k6t thiac ngay 31/12/2011 THT_JYtT MINH BAO CAO TAI CHNH(ITEP) MAU SO B09 - DNCcic thuyit rninh tic trang 10 din trang 32 la mOt b0 pkin hop thanh ctia Bcio ccio tai chinh

Nguyen gia (VND) Gia tri con 141 (VND) Tai san co dinhh6t khan hao van can sir clung 3.485.519.334

CHI Pill XAY DUNG CO BAN D6 DANG

Nam 2011VND

Nam 2010VND

Tai ngay 01 thang 01 24.891.225.434 10.611.952.549Tang 24.058.294.228 14.279.272.885K6t chuyL sang bat clang san dau to 48.930.068.662K.& chuye'n giam Ichac - -Tai ngay 31 thaing 12 (*) 19.451.000 24.891.225.434

(*): Se) du la khoan xay dung nha hang tang 12 chung cu to S.

BAT BONG SAN DAU TU'

Chung ctr195 Van Cao

Chung etr197 Van Cao

Don vi tinh: VNDCOng

NGUYEN GIASe) du tai 01/01/2011 28.370.148.594 28.370.148.594Tang trong nam 48.930.068.662 48.930.068.662Giam trong namSo du tai 31/12/2011 28.370.148.594 48.930.068.662 77.300.217.256

GIA TRI HAO MON LUY KESo du tai 01/01/2011 8.416.655.482 8.416.655.482Trich khhu hao trong nam 3.446.666.100 554.669.918 4.001.336.018Giam khhu hao trong namSe) du tai 31/12/2011 11.863.321.582 554.669.918 12.417.991.500

GIA TRI CON LAISt) du tai 01/01/2011 19.953.493.112 19.953.493.112

Se; du' tai 31/12/2011 16.506.827.012 48.375.398.744 64.882.225.756

21

13Ä0 CÁO TAICho ndm tai chinh ket thic ngdy 31/12/2011

MAU SO B09 - DN

CONG TY CO PHAN XAY DVNG SO 3 HAl PHONGSO 7 I-16 Sen - Trai Cau - Le Chan - Thanh phe) Hai PlaangTITUYET MINH BÄO C.A.0 TAI CHiNII (T1EI))Cac thio4t minh tic trang 10 djn trang 32 la mot b0 phein hop thanh cita Bao cao tai chinh

13. CAC IC-TWA DAU

31/12/2011

Sa ltryng Gid tri

phi6u VNDDAu ttr vAo cong ty conCOng ty TNHH Nei nha Hanh phk 2.578.715.581COng ty TNHH Tu. van Thiet ke Haco 3 178.840.096CC)ng 2.757.555.677

01/01/2011 S6 luvng Gid triCo phie.''.0 VND

1.578.397.348178.840.096

1.757.237.444

DAu tu' vao cOng ty lien doanh, lienCong ty Lien doanh Lang qu'Oc toHuang Duang GS-HPCO'ng ty CO phdn ACS Viet NamCOng ty Co phdn Thanh HungCOng ty Co phan COng nghe Y hocLach TrayCOng

4.905.180893.64556.040

13.310.000.000

60.274.135.0008.936.450.000

560.401.815

83.080.986.815

4.769.725360.045

51.240

13.310.000.000

56.081.125.0003.600.450.000

512.401.815

73.503.976.815

Dau ttr dai han khãeDAu to co phieuNgan hang Co phdn Xuat nhc:ip khditVi't Nam 52.041 626.568.840Cong ty Co phdn Son Hai PhOng 180.466 7.282.940.000Ngan hang thirang mai CO phein K.j) 6.802.240 29.584.625.000thicong Vi s t NamCOng ty Ca phdn Thtrong mai vaXuat nh Czp k-hju Anh DicangCong ty Ca phdn Lam s'cin Hai PhOngCOng 37.494.133.840

306.112154.245

6.415.016

500.000

31.580 789.500.00054.184.130.350

4.312.439.3507.282.940.000

35.049.251.000

6.750.000.000

pheng dAu tur dai hanang ty Co phAn a.

Anhmai v

Xudt nhap khau Anh alongang ty Co ph'an San Hai PhôngCOng ty Co phAn ACS Viet Nam

COng

DAu tir dai han thuAn

(1.014.540.913)

(3.817.992.800)(1.324.108.640)

(5.142.101.440)

118.190.574.892 125.158.187.531

(4.287.157.078)

(3.272.616.165)

22

CONG TY CO PHAN XAY DI1NG SO 3 HAI PHONE BAO CAO TAI CHINHS6 7 1-1-6 Sen - Trai Cau-- - Le Chan - Thãnh ph6 EFL Phang Cho name tai chinh ket. ngdy 31/12/2011 _

THUYET MINH BAO CÄO TAT CHINH (TIP) MAU SO B09 - DNCac thityt mink tic trang 10 cle'n trang 32 la 177 "cit b e5phan hop thanh czia Bao cao tai chinh

14. CHI PH! TRA TRU'OC DAI TIAN

31/12/2011 01/01/2011

VND VND

Chi phi cong cu, dung cu 2.557.632.556 407.735.406

Qng

15. THUE THU NHAP HOAN LAI

2.557.632.556 407.735.406

31/12/2011 01/01/2011

vlsw, VND

Tai san thug thu nhap hoar' lai lien quan an khodnchenh lech tam the• du •c khau t•

TAi san thuê' thu nhap hodn 141

CAC MIOAN VAY VA NQ NGAN HAN

181.528.540 288.142.027

181.528.540 288.142.027

31/12/2011 01/01/2011

VND VND

Vay va ny ng"an han 2.000.000.000Ong Pham 1<j) Hung (*) 2.000.000.000

COg 2.000.000.000

(*): Khodn vay theo hop d6ng s6 02/2011 ngdy 19/9/2011 co thói han vay 01 n'am k g to ngdy nhantien vay suL 18%/ndm.

THUS VA CAC MIOAN PHAI NOP NHA NUbC

31/12/2011 01/01/2011VND VND

Thug gia tri gia tang 4.552.073 4.552.073Thus thu nl-4p doanh nghiep 3.328.327.836 3.804.343.252Thug thu nhap ca nhAn 16.097.479 4.514.550

Cong 3.406.397.388 3.813.409.875

23

CONG TY CO PHAN X 'AY DVNG SO 3 HjkI PHONG

BAO CAO TAT CHINHS6' 7 I-16' Sen - Trai Cau Chan - Thanh phO' ildi.Phông

Cho nam tai chinh ket thilc ngay 31/12/2011

THUYET MIRTH BAO CÄO TAI CHINH (TIEP) • MÄIT SO B09 - DNCcic thuyit minh tic trang 10 cll'n trang 32 la mot 12i) phan hop thanh czia Brio cao tat chinh

CHI PHI PHA' TRA

31/12/2011VND

01/01/2011VND

Chi phi phai tra khac 1.569.148.273 2.089.380.685

Ging 1.569.148.273 2.089.380.685

CAC MIOAN PHAI TRA, PHAI NOP ICHAC

31/12/2011 01/01/2011VND VND

Kinh phi tong down 133 .961.830 129.709.291Cac khodn phai tra, phai 110p khac 11.194.314.106 10.665.416.163

coDu phai thu khac (TK 138) 17.707.312

Ceing 11.328.275.936 10.812.832.766

24

CONG TY CO PHAN XAY DUNG SO 3 HAI PRONGS6 7 H6 Sen - Trai Cau - Le Chan - Thanh phO' Hai PhOng

THUYET MINH BAO CAO TAI CHNH (TIE P)Ccic thuyit nzinh tir trang 10 clA trang 321a ngit 1):6 ph On hop theinh czia Bao cao tai chinh

BAO CAO TAI CHINHCho nam tai chinh ké't thus ngay 31/12/2011

MAU SO B09 DN

20. VON CHU SO IttrU

BANG DOI CHIEU BIEN BONG VON CHU SO HUUDon vi tinh: VND

Khofin mac tu' Thing du' von Chenh tech Qics, diu tu. Quy du • phong Quy Lai uhmin COg

cfia chii so. hu'u ci; phiin ty gia h&j cloai phat tai chinh thuOc VCSH chu'a phan

A 1 2 3 4 5 6 7 8

Tai ngay 01/01/2010 72.145.630.000 50.193.200.000 3.498.363.936 16.680.215.348 931.544.106 19.367.348.197 162.816.301.587

Tang trong 52.939.070.000 2.455.126.093 9.246.696.803 1.227.563.047 21.312.336.059 87.180.792.002

Clihm trong nam 50.192.225.177 7.360.691 2.159.107.153 19.367.348.197 71.726.041.218

Tai nply 31/12/2010 125.084.700.000 974.823 (7.360.691) 5.953.490.029 25.926.912.151 21.312.336.059 178.271.052.371

Tai ngay 01/01/2011 125.084.700.000 974.823 (7.360.691) 5.953.490.029 25.926.912.151 21.312.336.059 178.271.052.371

Tang trong nam 17.511.860.000 9.621.028 - 1.065.616.803 27.693.622.865 46.280.720.696

Giam trong Waal 405.861 - 20.399.681.536 20.400.087.397

Tai ngity 31/12/2011 142.596.560.000 974.823 1.854.476 5.953.490.029 25.926.912.151 1.065.616.803 28.606.277.388 204.151.685.670

GIAO DICH Vt VON VOI CHO SO HU'U VA, PHAN PHOI CO TUC, CI-HA LOI NHUAN

Nam 2011VND

Nam 2010VND

VO'n dan ti • cUa chit so' hintV6n g6p dau ram 125.084.700.000 72.145.630.000VOn gOp tang trong Warn 17.511.860.000 52.939.070.000VO'n gOp giam trong nam

Von gOp cu6i Min 142.596.560.000 125.084.700.000CO tUc, loi nhuan da chia 17.511.860.000 4.328.737.800

CONG TY CO PHAN XAY MING SO 3 flÄI PHONG BAO CAO TAI CHINHSo 7 WO Sen - Trai Cau - Le Chan - Thanh ph6 Hai PhOng Cho nam tai chinh k6t thiic ngay 31/12/2011 THUYET MINH BAO CAO TAI CHINH (TIEP) MAU SO B09 - DNCac thuyeft n2inh trang 10 clê'n trang 32 la n201 b0 phan hap thanh czia Bao

CO PHIEU

ccio tai chinh

31/12/2011

VND01/01/2011

VND

So luvng co phi6u Tang Icy phat hanh 14.259.656 12.508.470Se) luvng co phi6u da ban ra cong chUng 14.259.656 12.508.470

Co phi&I ph'd thOng 14.259.656 12.508.470Co phi iu truSo lu'gng co phi6u dugc mual4iCo phiEu pha thOngCophilu Lai clai.So luvng co phi6u clang luu hanh 14.259.656 12.508.470Co phi iu thiráng 14.259.656 12.508.470Ca phiÉzt int claiM'nh gid co phi6u 10.000 10.000

.--4

;NC,

vrilt

LOI NHUAN SAU THUS CHUA PHAN PHOI J}

N

Nam 2011 Nam 2010

VN]J VND

•Lgi nhu4n chixa phan phi dttu namTang trong damLoi nhuan trong namGin" trong LiamPhan phi lo'i nhuan nam truck Bo sung von cli'‘éu1"Trich Qu9 dir trir bat buOc theo clieu le 5%Trich Qu9 cldu to That triênTrich Oup dkcphOng tai chinhTrich Ou9 khen thu'c'rngTam phan phi lo'i nhuan trong nam Tam tra co tirc cho chill sCr hintTruy thu thu6 cac nam trudc

21.312.336.059 19.367.348.197

27.693.622.865 21.312.336.05927.693.622.865 21.312.336.059

20.399.681.536 19.367.348.197

20.399.681.536 14.769.237.92017.511.860.000 587.737.670

1.065. 616.803 1.227.563.0472.455.126.0939.246.696.803

1.822.204.733 1.252.114.3074.328.737.8004.328.737.800

269.372.477

Loi nhu4n chtra phan phi cu6i nam 28.606.277.388 21.312.336.059

26

CONG TY CO PHAN XAY DUNG SO 3 HAI PHONG BAO CAO TAI CHINHSo 7 H6 Sen - Trai Cau - Le Chan - Thanh pile' Hai Pheng Cho rant tai chinh ket thfic ngay 31/12/2011 THUYET MINH BAO CAO TAI CHINH (TIEP) MAU SO B09 - DNCac thityi't minh tic trang ID din trang 32 la mot bo phcin hop themh czia Bcio ccio tai chinh

21. DOANH THU BAN HANG VA CUNG CAP RICH

Nam 2011VND

Nam 2010VND

38.710.816.298 47.078.665.745Doanh thu ban hang h6a 10.393.625.545 10.983.795.815Doanh thu cung cap dich 19.462.235.790 14.915.513.908Doanh thu hgp d6ng xay dung 8.854.954.963 21.179.356.022

Cac khodn gram frit' doanh thu

Doanh thu thu la'n ye ban hang va cung cap dich vii 38.710.816.298 47.078.665.745

GIA VON HANG BAN 1/,

Nam 2011 Nam 2010

..7`n '

.1'01N

VND VND 11,1 I1G

Gia von cua hang hOa da ban 9.977.203.968 10.737.807.406 -"sic •

Gia von dia dich vu da cung cap 13.946.943.999 11.542.611.233Gia von flu ang xay dgng 8.031.785.473 20.361.643.090

COng 31.955.933.440 42.642.061.729

DOANH THU HOAT DQNG TAI CHINH

Nam 2011 Nam 2010VND VND

Lai ti'en giri, tie'n cho vay 723.947.879 1.866.209.542Lai Au ttr trdi phieu, ky phieu, tin phieu 2.486.999Co tirc, loi nhuan dugc chia 12.069.540.448 9.130.554.486Lai chinh loch ty gia da thgc hien 29.151.035 25.576.562Doanh thu hog Tong tai chinh khac 13.798.699.499 18.804.000.000

Ciing 26.621.338.861 29.828.827.589

27

CONE TY CO PHAN XAY DUNG SO 3 HAI PHONG BAO CAO TAI CHiNHS6 7 H6 Sen - Trai Cau - Le Chan - Thanh ph6 Hai Phang Cho ndm tai chinh k6t thiic ngay 31/12/2011 THUYET MINH BAO CAO TAI Cl-liN11 MEP) MAU SO B09 - DNarc thuy& minh tic trang 10 crefn trang 32 la 7770t bo phan hop thanh czCa Bcio cao tai chinh

CHI PHI TAI CHINH

Nam 2011VND

Nam 2010VND

Läi ti'én vay 321.635.429 608.527.836

C'e) ch'enh Lech ty gia da" thvc hien 24.372.924 1.101.787Du phang &in gia cac khoan dau to ngan han, (Jai.han

854.944.362 4.287.157.078

Chi phi tai chinh khac 11.197.320 3.630.000

COng 1.212.150.035 4.900.416.701

LOI NHUO THUAN HOAT BONG KHAC

Nam 2011VND

NArn 2010VND

Thu tir thanh 15T tai san co dinh 142.727.272 95.454.546Thu tir thanh ly cong cu dung cu 2.754.545Thu till' gap von GIL to bang tai san 53.990.909 282.568.702Thu tir hoan nhap chi phi bac) hanh 1.421.400.500Thu tien phat vi pham hgp deng 200.280.900 217.002.584Thu tir chenh Lech gid thêp cap cho cdc cong trinh 34.130.822Thu nhap khac 474.849.629 317.175.902Thu nh4p khdc 871.848.710 2.370.487.601

Gid tri can lai cua tai san co dinh da thanh 1y 114.474.462Gia tri thanh ly cong cu dung cu 3.769.467Chi phi khac 36.306.000Chi phi khac 36.306.000 118.243.929

Lgi nh4n thuAn tur hot cong khdc 835.542.710 2.252.243.672

28

32.255.443.725(12.860.670.587)

697.749.312

53.317.80936.306.000608.125.503

13.558.419.8991.034.579.451

200.518.50011.282.175.915

540.928.23345.917.800

454.300.00019.394.773.1386.533.662.157

12.861.110.981

25%4.848.693.285

490.024.662

96.538.750

25.372.929.916(7.977.986.380)

1.152.568.106

1.152.568.1069.130.554.486

8.661.182.486

469.372.000

17.394.943.536

25%4.348.735.884

CONG TY CO PHAN XAY DUNG s6 3 HAI PHONG BAO CAO TAT CHiNHS6 7 Ho Sen - Trai Cau - Le Chan - Thanh ph6 Hai Phang Cho nam tai chinh kgt thitc ngay 31/12/2011 THUYÈT MINH BAO CAO TA! CHiNH (TIEP) MAU SO B09 - DNCac thuyb minh tic trang 10 clé'n trang 32 la mot bc5 phcjn hop thanh clia Bao ccio tai chinh

26. CHI PHI THUE THU NITAP DOANH NGHTVP HIVN

Nam 2011 Nam 2010VND VND

r

Tong 19i nhOn 1‘.' than (1)Cãe khoän di'êu chinh Ong giam 1oi nhua"n ke than (2)Cdc khoiin di ;eu chinh tangLai vay ca nhan khOng &roc tinh la chi phi hop leTign phat cUa thanh tra Hai Phang nam 2010Chi phi ohm co chdngCcic khoiin dtht chinh gitimChi phi trich tuft nam 2010 co chdng tix trong nam2011Co t •c dtroc chia cua COng ty Co phan Son Hai PhOngLai nhan &r •c tir COng ty LD Lang qu6c t g HuOngDuang GS-HPLai nhan clugc to COng ty TNHIH NgOi nha. Hanh phitcCo tdc ctuvc chia cua Ngan hang TMCP Xuat nhapkhauHoan nhap chi phi du: phang theo bien ban ki gm toanTtmg hyi nhu4n chin thu g = (1) +(2)Thu nhap tfr boat Ong san xuat kinh doanh hung duclai (3a)Thu nhap tit boat Ong san xuat kinh doanh khOnghuOng du dad (3b)'nut sudt thug TNDN (4)Chi phi thug TNDN tinh ten thu nhap chiu thu g namhien hanh (5)=(3)x(4)Giam 30% thug TNDN theo ThOng to 154/2011/TT-BTC (6)Truy thu thug TNDN cUa cac nam tru.O.c (7)

Chi phi thu6. TNDN bien hanh (8)=(5)-(3)+(7) 4.455.207.373 4.348.735.884

27. CHI PHI THUE THU NHA P DOANH NGHIP') HORN LAT

Nam 2011VND

Thu nhap thug thu nhap doanh nghiep hoan lai phat

106.613.487sinh td cdc khoan chenh Lech tam thei dtro.c khau trd

T8ng chi phi thu g thu nh4p doanh nghi4 hoan 41i

106.613.487

29

Nam 2010VND

(288.142.027)

(288.142.027)

CONG TY CO PHAN XAY MING SO 3 HAI PHONG BAO CAO TAI CHINHSo 7 Ho Sen - Trai Cau - Le Chan - Thanh ph6 Hai PhOng Cho nam tai chinh kgt thitc ngay 31/12/2011 THUYET 1VIINH BAO CAO TAI CHINH (TIED) MAU SO B09 - DNCac thuyjt minh tic trang 10 den trang 32 la mot b . :(5 phc:in hop thanh cua Bcio ccio tai chinh

L 'A' I CO BAN TRÈN. CO PHIEU

Nam 2011VND

Nam 2010VND

Loi nhuan sau thu g thu nhap doanh nghi'ep (1) 27.693.622.865 21.312.336.059Cac khodn digu chinh tang hoac &in nhuan

toan dg xac dinh nhuan ho -ac to phan 13,6 cho cod'Ong htl-u co phieu phO thOng (2)

Ccic khodn c ieu chinh tangCac khoan cieu chinh giamLoi nhu4n hoac to phfin 136 cho co dOng hauphib'u ph6 tilting (3=1+2)

27.693.622.865 21.312.336.059

CO phial phO thOng clang ltru hanh binh quan trong ky 13.698.317 9.861.517(4)

Lai co' ban tren phig ta (5=3/4) 2.022 2.161

CHI PHI SAN XUAT KLNH DOANH THEO YEU TO

Nam 2011 Nam 2010VND VND 5.0o,

3 ON+

: .r1 NNE

E"'M

11

N

I P:

Chi phi nguyen lieu, Vat lieuChi phi nhan cungChi phi khau hao tai san co dinhChi phi khac bang tien

17.783.386.6629.835.443.4034.487.600.8928.497.177.094

12.605.462.34211.399.157.9214.391.192.574

11.280.028.384

cog 40.603.608.051 39.675.841.221

30. THONG TIN VOI CAC BEN LIEN QUAN

Giao dich v61 ben lien quan

Nam 2011 Nam 2010

VND VNDCOng ty Lien doanh Lang qu6c to H'u'ng Du'o'ng GS - HPBan hang h6a va cung cap dichThu tin ban hang h6a va cung c lap dichPhdi thu vg 'di lien doanh 11.282.175.915Thanh toan ti gn lai lien doanh 8.661.182.485COng ty TNHH Ttr van Thib't kb' HACO 3Phdi thu ve tin cho thug van phOng va dich vu khac 86.864.700Phdi thu khac 48.599.734Thanh toan ti gn phdi thu khacLrng tnt6c chi phi thi gt kg chung ctr 10 Q 300.000.000

716.080.1182.126.512.8788.661.182.4861.624.220.168

138.000.00062.548.25915.515.957

300.000.000

30

168.614.306183.887.965125.623.579106.045.77934.605.00034.605.000

(10.509.589)

4.997.472.490400.000.000540.928.23359.390.000

200.000.000

2.877.917.6662.133.357.6004.193.010.000

870.149.000826.044.00048.000.000

191.134.59417.558.258

34.605.000

10.509.589350.000.000

5.328.458.3345.096.340.856

33.481.125.000

674.992.500538.492.500512.401.815

5.336.000.000

CONG TY CO PHAN XAY DUNG SO 3 HAI PHONG BAO CAO TAI CHINKS6 7 H6 Sen - Trai Cau - Le Chan - Thanh ph6 Hai Phang Cho nam tai chinhk6t thiic ngdy 31/12/2011 THUYET MINH BAO CAO TAI CHiNH (TIIEP) MAU SO B09 - IANCcic thuyit n2inh tic trang 10 &Zvi trang 32 la n2;Ot be) pha'n hop thanh cfla Bao ccio tai chinh

Nam 2011 Nam 2010

VND VNDCOng ty TNHH Ngoi nhã finh philePhdi thu v" phi dich vu, tiL diLThanh toan tin phi dich vu, tin dinPhdi tra ve mua not thatThanh toan tien mua not thatTiL thue dat nOp h6Thanh toan tin thue dat n6p h6Giam tr.1r tin lai vay khOng phali traPhdi thu khac v'e tin lai cho vayOng truck chi phi chung cu to QGOp von bang bit trix tin cho vayGOp von bang 1qi nhuan duc •c chiaGOp von bang bit trir congThu v'e tiL cho vayCOng ty Co Wan ACS V* NamBan hang hOa va cung cap dich vuThu tien ban hang hOa va cung cap dichGOp vonCOng ty Co phAn Y hoc .Lich TrayPhai thu ve tin thue nha.Thanh town tin thue nhaGOp vonCOng ty Co phAn Thanh HiringGOp von

S6 du' vOi cãe ben lien quart31/12/2011 31/12/2010

VND VNDCOng ty Lien doanh Lang qu6c to Huang Dtrung GS - HPPhai thu v6' ban hang hOa va cung cap dich vu -GOp von 13.310.000.000 13.310.000.000Phdi thu v6s lai lien doanh 11.282.175.916 8.661.182.486COng ty TNHH Ttr van Thi6t ke HACO 3Phai thu ve tiL cho thue van phOng 224.864.700 138.000.000fing truO•c chi phi thie't ke chung cu 16 Q 800.000.000 500.000.000GOp von 178.840.096 178.840.096, •Phai thu khac 101.789.161 53.189.427COng ty Co phAn Thanh HungG-Op von 8.936.450.000 3.600.450.000

•7, COng ty Co Wan Y 119c Lich TrayPhdi thu v'e tiL thue nhe. 180.605.000 136.500.000GOp von 560.401.815 512.401.815

31

Pharr Thj Thu PhuungPhO phOng k" todn

WICST HungTong GidmNgay 12 thong 3 nam 2012

CONG TY CO PHAN )(AY MING SO 3 HAI PHONG BAO CAO TAI CHiNHS6 7 Ho Sen - Trai Cau - Le Chan - Thanh phO Hai Phang Cho nbim tai chinh ket thiic ngay 31/12/2011 THUYET MINH BAO CAO TAI CHINH (TIEP) MAU SO B09 - DNCcic thuyil minh tic trang 10 clê'n trang 32 la mOt bi) phan hop thanh czia Edo ccro tat chinh

31/12/2011

VND

31/12/2010

VNDCOng ty TNHH NgOi nhã Ranh phtle

Phdi tra ve ban hang h6a va cung cap dich 159.500.000 174.773.659

GOp von 1.578.397.348 1.578.397.348

Phdi thu khac 34.605.000 34.605.000

Ling tru:Ov ,ti&I hang 5.327.894.690 350.000.000Phal thu ve lai cho vay 10.509.589Cho vay 600.000.000

COng ty Co phAn ACS Vitt Narn

Phai thu ve ban hang h6a va cung cap dich vu 630.188.344 232.117.478

Ling truck tien cung cap dich 114.371.722

GOp von 60.274.135.000 56.081.125.000

31. SO LIEU SO SANH

S6 lieu so sanh la Bap cap tad chinh närn 2010 Ta duct kiem town COng ,ty TNHH Kim townVikAnh - Chi nhanh Hai PhOng va oluo .c phan loai lai cho phi]. hop v6i so lieu tren bac) cao tai

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