•

1I•..

( J

• J

, 1, JI I

• J

,I.J..•

~JI

l J

, 1

• J

J

,

CONG TY CO PHA.NxAY DVNG H~ TA.NGSONG DA

BAo cAo TAl CHiNH HQ'P NHAT DA DUQC KIEM ToANCho nam tai chinh k~t thuc ngay 31 thang 12 Dam 2010

Ha NQi - thang 3 Dam 2011

CONGTYCOpHANxAYDVNGH4TANGSONGDA

MVCLVC

, ,'" I BAa cAo CUA BAN GIAM DOC 2-4

BAa cAo KIEM ToAN

BAa cAo TAl CHlNH HOP NHAT DA DVOC KIEM roAN

5

Bang Can d6i kS toan hop nhit

Bao cao KSt qua hoat d9ng kinh doanh hQ'Pnhit

6-7

8

II1

.1

I"I

J

· J

: J

~ 1, J

· J~

Bao cao LUll chuyen ti~n t~ hop nhit 9

Thuyet minh Bao cao tai chinh hop nhit 10 - 30

• 1_':.

I,· ,

: J

~JJ

~

J

J

J 1

:1

I, Ir 1

J

Ir I

I

~

:J~J: 1

u~ 1UUU

-I

~

~

~. ,~..J

CONGTYCOpHANxAYDUNGHATANGSONGDA.. .

BAo cxo CUA BAN GrAM DOC

Ban Giarn d5c Cong ty C6 phan Xay dung H~ t§ng Song Ba trinh bay Bao cao nay cung voi Bao cao taichinh hQP nhftt cua Cong ty C6 ph§n Xay dung H~ t§ng Song Da va cac Cong ty con cho nam tai chfnhkSt thuc ngay 31 thang 12 nam 2010.

CONGTY

Cong ty C6 phan Xay dung H~ t§ng Song Ba (goi t~t la "Cong ty") diroc thanh l?p tren co so c6 phanhoa Tram Be tong thirong ph Am thuoc Cong ty Song Bit 9 theo Quyet dinh s5 1302/QD-BXD ngay 18thang 10 nam 2002 va Quyet dinh s5 1653/QB-BXD ngay 09 thang 12 narn 2002 cua BQ tnrong BQ Xaydung vS viec chuyen Tram Be tong thirong pham thucc Cong ty Song Ba 9 - Doanh nghiep Nha mrocthuoc T6ng Cong ty Song Ba thanh Cong ty C6 ph§n.

Cong ty hoat dong theo Gifty chirng nhan dang Icy kinh doanh Cong ty c6 phAn s5 0101334087 do So KShoach va DAu ill thanh ph5 Ha NQi cftp l§n dAu ngay 17 thang 01 nam 2003, dang kY thay d6i IAn thir 12ngay 05 thang 7 nam 2010.

Ten Cong ty viSt bang tieng mroc ngoai la: SONG DA INFRASTRUCTURE CONSTRUCTION JOINTSTOCK COMPANY, ten viet t~t la: SICO.,JSC.

Cong ty hien dang niem ySt tai So giao dich Chung khoan Ha NQi. Ma c6 phieu: SDH

TI1,l so chinh cua Cong ty tai T§ng tr~t - Toa nha SICO, then PM My, xa My Dinh, huyen Tir Liem,thanh ph5 Ha NQi.

HOJ DONG QvAN TRlV A BAN GrAM DOC

HQi dAng Quan tr] Ong Vfl Van Bay

Ong Nguyen Van PMc

Ong LUll Tuftn Hung

Ong Tdn B?i Tung

. Ong B~ng Van Thang

CM tichThanh vien

Thanh vien

Thanh vien

Thanh vien

Cac thanh vien Ban Giam d5c Cong ty da di~u hanh Cong ty trong nam va dSn ngay l?p Bao cao nay g6m:

Ban Giam dac Ong ve Van BayOng LUll Tuftn HungOng Nguysn Ngoc LQcOng Vf Ngoc Long

T6ng Giam d5cPh6 T6ng Giam d5cPh6 T6ng Giam d5cPM T6ng Giam d5c

KIEM TOA.N VIEN

Bao cao tai chinh hop nhftt cho nam tai chinh kSt thuc ngay 31 thang 12 nam 20 10 duoc kiem toan boiCong ty HQ"pdanh Kiem toan Vi~t Nam (CPA VIETNAM) - Thanh vien dai dien Hang Ki~m toan MooreStephens International Limited.

2

BAo cAo CUA BAN GIAM DOC (Ti€p theo)

cAc CONG TY CON DU'Q'C HQ'P NHAT

Cac Cong ty can diroc hop nhAt trong nam va tai thai di~m 31 thang 12 nam 2010 nhu sau:

V6n di~u l~ Ty l~ Ho~tTen cong ty con Dja chi dang kY (ry dAng) ki~m soat dQng chinh

C6ng ty C6 ph~n D~u tu Xa Yen Son, huyenSico Qu6c Oai, thanh ph6

HaNQi

r J)

Cong ty C6 ph~n SicoYen Hoa

Toa nha SIca, duongPham Hung, huyen TirLiem, thanh ph6 HaNQi

30 51% Xay dung hae- . ~ b'ang, san xuat etong thuongphfrm

06 70% Xay dung hat~ng, san xuAt betong thuongpham

12 54,84% Thuong mai vadich VI)

C6ng ty C6 ph~n Song Phuong Thanh Binh,Da D6ng Nai Thanh ph6 Bien Hoa,

tinh D6ng Nai

C~ng ~ TNHH SICaDong Bang

Toa nha SICO, duongPham Hung, huyen TirLiem, thanh ph6 HaNQi

15 53,3% ~ay dung hatang, san xuAt,thtrong mai.

TRAcH NHr~M CUA BAN GrAM DOC

Ban Giam d6c Cong ty c6 trach nhiem I~p Bao cao tai chinh hop nhAt phan anh mot each trung thirc vahop Iy tinh hinh tai chinh cting nhir kSt qua hoat dQng kinh doanh hop nhAt va tinh hinh hru chuyen ti€nt~ hop nhat cua Cong ty C6 phAn Ha t~ng Song Da va cac Cong ty can trong nam, Trang viec I~p BfLOcao tai chinh hop nhAt nay, Ban Giam d6c duoc yeu du phai:

[ J

• Lua chon cac chinh sach kS tom thich hop va ap dung cac chinh sach do mQt each nhAt quan gitraC6ng ty va cac C6ng ty con;

• Dira ra cac xet doan va iroc tinh mot each hop Iy va th~n trong;• Neu r5 cac nguyen tic kS toan thich hop c6 diroc tu~n thu hay khong, c6 nhtrng ap dung sai I~ch

trong ySu dn diroc cong b6 va giai thich trong Bao cao tai chinh hop nhAt hay kh6ng;• L~p Bao cao tai chinh hop nhfrt tren co So' heat dQng lien tuc tnr tnrong hop kh6ng th~ cho r&ng

C6ng ty va cac Cong ty con se tiSp tuc heat dQng kinh doanh; va• ThiSt kS va thtrc hien M th6ng kiem soar nQi bQ mQt each hlru hieu cho muc dich I~p va trinh bay

Bao cao tai chinh hop nhAt hop Iy nh&mhan chS rui ro va gian I~n.

.1

-.'/

~J~

~

,.J

~JJ

J

3

CONGTYCOPBANxAYDVNGR4TANGSONGDA

BAo cAo CUA BAN GIAM DOC (Ti~p theo)

TRA.CH l'TJII~M CUA BAN GIAM DOC (Ti~p theo)

Ban Giam d6c Cong ty chiu trach nhiem dam bao r~ng s6 sach k€ toan diroc ghi chep mot each phu hopdS phan anh mot each hop ly tinh hinh tai chinh cua Cong ty C6 phan H~ thg Song Da va cac Cong tyCon (y bAt ky thai diSm nao va dam bao r~ng Bao cao tai chinh hop nh&t tuan thu cac Chuan mire k€ toanVi~t Nam, Ch€ do k€ toan Vi~t Nam hien hanh va cac guy dinh phap ly khac co lien guano Ban Giam d6ccling chiu trach nhiem dam bao an to an cho tai san cua Cong ty va cac Cong ty con va thtrc hien cac bienphap thich hop dS ngan chan va phat hien cac hanh vi gian l?n va sai pham khac.

I_ J1

Ic ·1

I:J

1I

L I .'

l J:~

f J -d

J

tJlJc J

I.~,

J

4

J

t 1

.): J

./

, I

~ J

L J

'. I

~IJ

CONG TY HOP DANH KIEM roAN VI¢T NAMTru sa chfnh tai Hi! Noi

5617, LO2C, Khu DO !hi Trimg Yen,Ph6 Trung H6a, Qu~n Cau Giay,

Thanh ph6 Ha N¢i.

Tel: +84 (4) 3 783 2121Fax: +84 (4) 3 783 2122

Email: info@cpavietnam.vnWebsite: www.cpavietnam.vn

s6: 27612011IBCKT-BCTC-HNICPA VIETNAM

BAo cAo KIEM ToANVS Bao cao tai chinh hop nhat cho nam tai chinh kSt thuc ngay 31 thang 12 nam 2010

cua Cong ty C6 phfin Xay dirng H~ tfrng Song Ba va cac Cong ty con

Kinh Wi: HQi d6ng Quan tr] va Ban Giam d6cCong ty CB ph~n Xdy dung H~ thg Song Da

Chung toi dii tiSn hanh kiem toan Bang Can d6i kS toan hop nhftt tai ngay 31 thang 12 nam 2010, Baocao KSt qua heat dong kinh doanh hop nhat, Bao cao Luu chuyen tien t~ hQ'Pnhftt va cac Thuyet minhBao cao tai chinh hop nhftt cua Cong ty C6 phdn Xay dung H~ tfrng Song Da va cac Cong ty con chonam tai chinh kSt thuc cung ngay, duoc trinh bay trong Bao cao tai chinh hop nhftt ill trang 06 dSn trang30 kern theo

Bao cao tai chinh hop nhftt cua Cong ty va cac Cong ty con ngay 31 thang 12 nam 2009 dii ducc kiemtoan vien khac kiem toan; kiem toan vien nay dii dtra ra Bao cao kiem toan VaGngay 23 thang 03 nam2010 co y kiSn dang chftp nhan toan bO.

Trach nhiem ciia Ban Giam d6c Cong ty va Ki~m toan vien

Viec I~p va trinh bay Bao cao tai chinh hQ'Pnhftt nay thuoc trach nhiem cua Ban Giam d6c Cong ty.Trach nhiem cua chung toi la dira ra y kien vS cac Bao cao tai chinh hQ'Pnhftt nay can cir tren kSt quakiern toan cua chung toi .

CO's&y ki~n

Chung toi dii thirc hien cong viec kiem toan theo cac chuan mire kiem toan Viet Nam. Cac chuan rmrcnay yeu cfru cong viec ki~m toan diroc l~p kS hoach va thuc hien d~ co su dam bao hop ly rAng cac Baocao tai chinh hop nhftt khong con chira dung cac sai s6t trong ySu. Chung toi dii thirc hien viec kiem tratheo phirong phap chon mftu va ap dung cac tlnr nghiem cAnthiet, cac bang clnrng xac minh nhtrng thongtin trong Bao cao tai chinh hop nhat; danh gia viec tuan thu cac Chuan mire va ChS do kS toan hien hanh,cac nguyen t~c va phU011gphap kS toan duoc ap dung, cac iroc tinh va xet dean quan trong cua BanGiam d6c ciing nhu each trinh bay t6ng quat cac Bao cao tai chinh hop nhftt. Chung toi cho rAng congviec kiern toan cua chung toi dii dira ra nhfrng co sa hop ly d~ lam can cir cho y kiSn cua chung toi.

y ki~n ciia Ki~m toan vien

Theo y kiSn cua chung toi, Bao cao tai chinh hop nhftt kern theo dii phan anh trung tlnrc va hop ly, trencac khia canh trong ySu, tinh hinh tai chinh hop nhftt cua Cong ty C6 phfrn H~ tfrng Song Ba va cac Congty con tai ngay 31 thang 12 nam 2010 ciing nhtr kSt qua heat dong kinh doanh hQ'Pnhftt va cac luong hruchuyen tiSn t~ hop nhftt cho nam tai chinh kSt thuc cung ngay, phu hop voi Chu§n rmrc kS toan Viet Nam,C ~ A S toan Viet Nam hien hanh va cac quy dinh phap ly c6 lien quan.0\01505310

~' ,Q' CON o

;. HOP D~A:N~H~~~~~ __

* KIE'M ~,..".

Nguy€n Anh TuhPh6 TBng Giam d6cChung chi Ki~m toan vien s6 07791KTVThay mat va dai dienCONG TY HQl> DANH KIEM ToAN VIlJ;T NAM (CPA VIETNAM)Thanh vien d~i di~n Hang Ki~m toan Moore Stephens International Limited.tt« N6i, ngay 31 thdng 03 ndm 2011

Phan Th n NamKi~m toan vienChung chi Ki~m toan vien s6 1009IKTV

5An independent firm,

in association withMoore Stephens InternationalLimited, members in principal

cities throughout the world---= J

CONG TY CO PBANxAYDuNGHATANG SONGDABao cao tai chinh hop nh~t cho n~m tai chinh kSt thuc ngay 31 thang 12 nam 2010

M§:u B 01 - DNIHNBANG CAN DOl KE ToAN HQ'P NHAT

T~i ngay 31 thang 12 nam 2010

31112/2010 0110112010TAl SAN MS TM VND VND

A. TAl SAN NGAN a;..N 100 362.328.380.455 229.308.991.134: I

I. Ti~n va cac khoan nrong dirong ti~n 110 5.1 3.466.450.026 13.745.823.0281. TiSn 111 3.466.450.026 7.745.823.0282. Cac khoan nrong dirong tiSn 112 6.000.000.000

II. Cac khoan d§u tir tai chfnh ng~n han 120 15.899.569.9341. BAu tir ngiln han 121 5.2 15.899.569.934

III. Cac khoan phai thu ng~n han 130 245.330.632.928 135.373.747.9651. Phai thu khach hang 131 128.522.456.472 98.946.122.6362. Tra tnnrc cho nguoi ban 132 31.753.579.974 8.129.656.5465. Cac khoan phai thu khac 135 5.3 86.781.754.584 29.243.788.7016. D\l phong phai thu ngiln han kh6 obi 139 (1.727.158.102) (945.819.918)

J IV. Hang tAn kho 140 67.959.885.226 40.600.125.3141. Hang t6n kho 141 5.4 67.959.885.226 40.600.125.314

I V. Tai san ng~n han khac 150 29.671.842.341 39.589.294.827

~J1. Chi phi tra tnroc ngan han 151 557.516.344 67.631.4102. Thu€ GTGT diroc kh~u tnr 152 5.805.915.512 1.857.672.398

. I 3. Thu€ va cac khoan khac phai thu 154 5.5 650.964.225Nha mroc

4. Tai san ngiln han khac 158 5.6 22.657.446.260 37.663.991.019

J B. TAl SAN DAI H~ 200 172.684.837.575 57.868.540.456

,J II. Tai san e6 djnh 220 140.147.110.015 48.473.469.2801. Tai san c5 dinh htru hinh 221 5.7 85.145.386.510 20.446.309.626

I I Nguyen gia 222 108.777.909.494 33.565.379.038

I Gia tri hao man lily ki 223 (23.632.522.984) (13.119.069.412)

~

2. Tai san c5 dinh thue Uti chinh 224 5.8 3.132.222.122 5.617.852.607 (( I Nguyen gici 225 9.447.915.818 12.383.613.631 '("

Gid tri hao man lily ki 226 (6.315.693.696) (6.765.761.024) ,I 3. Hi san c5 dinh YO hinh 227 5.9 38.100.000.000 .'

, J Nguyen gid 228 38.100. 000. 000Gia tri hao man lily ki 229

.) 4. Chi phi xay dung co ban do dang 230 5.10 13.769.501.383 22.409.307.047.J

IV. Cac khoan d§u tu tai chinh dai han 250 6.150.000.000 7.064.000.0002. BAu tu vao cong ty lien kSt, lien doanh 252 7.064.000.000

I 3. BAu tu dai han khac 258 6.150.000.000_ J

V. Tai san dai han khac 260 11.468.936.832 2.331.071.176,J 1. Chi phi tra tnroc dai han 261 5.11 10.545.962.698 1.457.029.633

I 2. Tai san thue thu nhep hoan lai 262 922.974.134 874.041.543,

VI. L<,Yi th~ thirong mai 269 5.12 14.918.790.728J TONG TAl SAN 270 535.013.218.030 287.177.531.590

6

CONGTYCOPHANxAYDVNGH4TANGSONGDABaa cao tai chinh lwp nhAt cho nam tai chinh kSt thuc ngay 31 thang 12 nam 2010

M§:u B 01 - DN/HNBANG CAN DOl ICE ToAN HQ'P NHAT (Ti~p theo)

T?i ngay 31 thang 12 nam 201031112/2010 01/0112010

NGUONVON MS TM VND VND

A. NQPHAITRA 300 233.419.676.750 198.556.265.608: I I. NQ' ng~n han 310 193.384.602.847 179.489.302.711

1. Yay va no ng~n han 311 5.13 73.587.405.445 36.692.493.2852. Phai tni nguoi ban 312 62.157.119.573 78.358.054.7923. Nguoi mua tra ti~n tnroc 313 9.821.617.270 15.620.635.8444. Thu€ va cac khoan phai nop Nha mroc 314 5.14 22.635.991.625 15.827.130.3965. Phai tra ngiroi lac dQng 315 2.191.991.961 2.088.716.9536. Chi phi phai tra 316 5.15 7.130.269.156 7.524.402.7229. Cac khoan phai tra, phai nop 319 5.16

14.900.113.591 23.951.206.277r I

ngan han khacI

I 11. Quy khen thirong phuc loi 323 960.094.226 (573.337.558)

II. NQ' dili han 330 40.035.073.903 19.066.962.897J 3. Phai tra dai han khac 333 1.301.023.906 1.101.023.906

'I 4. Vay vi no dai han 334 5.17 31.447.712.173 17.853.432.4876. Dir phong tro dp mAt vi~c lam 336 157.395.098 112.506.504

r J 8. Doanh thu chua thirc hien 338 7.128.942.726, :

( I B. VON cnu Sa mru 400 256.941.379.521 84.185.649.558· J

I. VBn chii SO' hfru 410 5.18 256.941.379.521 84.185.649.558,~l 1. V6n dftu tu cua chu sa htru 411 209.500.000.000 51.750.000.000

: J2. Thang du v6n c6 phan 412 12.126.085.147 12.157.753.7674. C6 phieu quy 414 (10.351.583.945)

:~J 7. Quy dAutu phat trien 417 9.248.924.010 4.123.922.7048. Quy du phong tai chinh 418 3.377.447.735 1.070.087.999

~J 10. LQ'inhuan sau thu€ chua phan ph6i 420 33.040.506.575 15.083.885.088

C. LQI fCH CO DONG THIEU So/;

J 439 44.652.161. 759 4.435.616.424

[ J TONG NGUON VON 440 535.013.218.030 287.177.531.590\L.! ")

K~ toan trtnrngHa N(ji, ngay 31 thang 03 ruim 2011

~T~ G" d.{~j

~~

ong lam oc

~ :J~. s: ,C'

~. CONG 1Y .~:}' CO' PHA'N ':

· J l'f;~AYO_VNGH~TA' ",. ~ ,SON(i £\ ,~,J /J', ~ Y'" ( .___ ~L't:M ~ \? ";p~

"---...--.:::

, J Chu ThjAnh ve Van Bay

~,J· I

~ I

7

L I: I

r 1

r •

• I

, I

~:JI

.J

'J{ J

: J~-I

~ J.J

, J• ..J

• ...lj

, J

J.J

CONGTYCOPHANxAYDVNGH4TANGSONGDABaa cao tai chinh h2]? nh~t cho nam tai chinh k~t thuc ngay 31 thang 12 nam 2010

M§:u B 02 - DNIHN

BAo cAo KET QUA HO~ T DQNG KINH DOANH HQP NHATCho nam tai chinh k~t thuc ngay 31 thang 12 nam 2010

Nam 2010 Nam 2009CHiTIEU MS TM VND VND

1. Doanh thu ban hang va eung cfrp dich Vl,I 01 5.19 362.541.434.997 140.386.621.3282. Cac khoan giam tnr 02 5.20 1.190.162.699 954.5463. Doanh thu thuan v€ ban hang va eung cfrpDV 10 5.21 361.351.272.298 140.385.666.7824. Gia v6n hang ban 11 5.22 303.846.116.944 116.873.226.509

5. LQi nhujn gQPvS ban hang va cung dp DV 20 57.505.155.354 23.512.440.273

6. Doanh thu heat dQng tai chinh 21 5.23 34.053.347.190 95.542.0057. Chi phi tai chinh 22 5.24 16.518.005.277 3.457.126.955

Trang iJ6: Chi phi liii vay 23 13.221.790.456 3.457.126.9558. Chi phi ban hang 24 4,774.218.4959. Chi phi quan ly doanh nghiep 25 28.500.582.071 11.489.325.765

10. LQi nhu~n thufin tir hoat dQng kinh doanh 30 41.765.696.701 8.661.529.55811. Thu nhap khac 31 8.409.550.878 24.130.102.56812. Chi phi khac 32 1.798.524.137 10.441.674.711

13. LQi nhu~n khac 40 5.25 6.611.026.741 13.688.427.857

14. Tang 1Qinhu~n k~ toan tnr6'c thu~ 50 48.376.723.442 22.349.957.415

15. Chi phi thu6 TNDN hien hanh 51 5.26 11.363.478.754 5.541.764.92816. Chi phi thu6 TNDN hoan lai 52 (48.932.591) (874.041.543)17. L . huan sau th ". ;(dA th';( " 53 1.228.034.125 748.616.424Q1 n uan sau ue cua co ong leu so

18. LQi nhu~n sau thu~ c8 dong Cong ty M~ 70 35.834.143.155 16.933.617.606'"

19. Lai CO' ban tren c8 phi~u cua c8 dong 80 5.28 2.627 3.272Cong ty me

K~ toan truong. ,,:'J

.;;

Chu Thj Anh ve Van Bay

8

C6NGTyc6pHAN~YDVNGH4TA~Gs6NGDABao cao tai chinh hqp nhat cho nam tai chinh ket thuc ngay 31 thang 12 nam 2010

M§:u B 03 - DN/HNBAo cAo LUU CHUYENTIEN T~ HQ'PNHAT

(theo phU:071g phdp true tiep)Cho nam tai chinh k~t thuc ngay 31 thang 12 nam 2010

Nlim 2010 Nlim 2009

I CHi TIEU MS TM VND VNDI. Luu chuy~n ti~n tir hoat oQng KD

: 1 1. Tien thu tir ban hang, cung dp dich vu 01 372.605.393.113 79.432.743.3192. Tien chi tra cho ngtroi cung dp 02

hang h6a vi djch vu(446.313.903.457) (76.625.217.913)

3. Ti~n chi tra cho ngtroi lac o¢ng 03 (12.713.498.400) (8.346.944.752)4. Tien chi tra liii yay 04 (14.787.482.956) (3.422.278.774)5. Tien chi n¢p thue thu nh~p doanh nghiep 05 (6.177.051.432)6. Tien thu khac tir hoat dQng kinh doanh 06 6.959.870.696 75.861.483.0967. Ti€n chi khac cho heat d¢ng kinh doanh 07 (27.928.701.066) (87.728.675.118)

Luu chuyin tfin thuan tit hoat ilrng KD 20 (128.355.373.502) (20.828.890.142)II. Luu chuy~n ti~n tir boat oQng o§U nr1. Tien chi dS mua s~m, xay dung TSCD 21

vi TS dai han khac (54.608.180.430) (17.585.704.734)

2. Tien thu ill thanh ly, nhuong ban TSCD 22 15.615.494.423 4.799.922.3533. Tien chi cho yay 23 (92.732.180.397)

f1 4. Tien thu h6i cho yay 24 76.800.000.000

J5. Tien chi d§u nr gop v5n vao don vi khac 25 (17.309.979.033)6. Tien thu d§u tu g6p v5n vao don vi khac 26 19.800.000.000:

I7. Tien thu liii cho yay, c6 nrc diroc chia 27 4.191.721.358 95.542.005

I 8. Mua lai v5n gop cua CDTS 28 (33.040.000.000)

:'1 Luu chuyin tl€n thuan tit hO(lt ilrng ilau tu 30 (81.283.124.079) (12.690.240.376)III. Luu chuy~n ti~n tir hoat oQng tal chinh

, J 1. Tien thu ill phat hanh c6 phieu 31 157.550.000.0002. Tien g6p v5n cua CDTS 31.1 14.369.950.000:J 3. Tien mua lai c6 phi~u dii phat hanh 32 (10.351.583.945)

[J 4. Ti€n yay ng~n han, dai han nh~n duoc 33 233.643.515.707 68.643.110.3345. Tien chi tra nc g5c yay 34 (176.405.870.769) (23.287.150.725)

lJ 6. Ti€n chi tra no thue tii chinh 35 (6.748.453.092) (8.394.395.022)7. C6 tire, lQ'inhu~n oii tra cho chu sa hiiu 36 (8.277.273.322) (75.250.000)

[J 8. C6 tire, loi nhuan dii tra cho CDTS 36.1 (4.421.160.000)Luu chuy€n tlin thuan tir HD tal chinh 40 199.359.124.579 36.886.314.587

! J Lou chuy~n ti~n thu§n trong kY 50 (10.279.373.002) 3.367.184.069Ti~n va nrong OU'011gti~n o§u ky 60 13.745.823.028 10.378.638.959 I:J Anh huang cua thay o6i tY gia h5i doai quy d6i 61 .-T'~ at 0 t'~ J::·k, 70 5.1 3.466.450.026 13.745.823.028

~dien v uong uong ien CUOI y

I 01 'l;fj~·!f..9f, ngay 31 thang 03 nam 2011, J K~toan trufrng ('}'I ~oJ'ICI8 ~ A I.

<;;1 ;;.-~~ Tong Giam doc~ - ~\,~.J r·",;· CO~G 1Y '.:,,~

i= CO PH1IN ~ \L.J ~, X,A~~D61~GH~:j':(~. J'- . ·;:il~~=IL~·»"

J Chu Thi Anh Vii Van Bay

9

j• I

r ,

J

r I

, J

, J

~

UULIlJLJl.J

, I

~J

II

CONGTyc6PHANxAYDVNGH~TANGSONGDABaa cao tai chfnh h9P nh~t cho nam tai chfnh k~t thuc ~.Y 31 thang 12 nam 2010

THUYET MINH BAa cxo TAl CHiNH HQP NHAT MAU B 09-DNI HN

1. THONG TIN KHAI QUAT

1.1. Hinh thirc sO' hiru vBn

Cong ty Cong ty C6 ph~n Xay dung Hit t~ng Song Ba (goi t~t la "Cong ty") diroc thanh l?p trenco sa c6 phan hoa Tram Be tong thuong ph Am thuoc Cong ty Song Ba 9 theo Quyet dinh s61302/QB-BXD ngay 18 thang 10 nam 2002 va Quyet dinh s6 1653/QB-BXD ngay 09 thang 12nam 2002 cua BQ tnrong BQ Xay dung vS vi~c chuyen Tram Be tong thuong pham thuoc Congty Song Da 9 - Doanh nghiep Nha mroc thuoc T6ng Cong ty Song Ba thanh Cong ty C6 phArr.

Cong ty hoat dong theo Gi~y chirng nhan dang Icy kinh doanh Cong ty c6 phan s6 0101334087do Sa K~ hoach va B~u nr thanh ph6 Ha NQi cAp l~n d~u ngay 17 thang 01 nam 2003, dang kythay d6i IAntlnr 12 ngay 05 thang 7 nam 2010.

Ten Cong ty vi~t bang ti@ngmroc ngoai la: SONG DA INFRASTRUCTURE CONSTRUCTIONJOINT STOCK COMPANY, ten vi@tt~t la: SICO.,JSC.

v 6n diSu l~ cua Cong ty theo Giay clnrng nhan dang ky kinh doanh thay d6i IAn thir 12 lit209.500.000.000 d6ng. C6 dong sang l~p g6m:

C6 dong$. A ).

Ghi tr] (VND) Ty l~So co ph an

Cong ty C6 ph~n Song Ba 9 1.862.800 18.628.000.000 8,89%H6 Van Diing 280 2.800.000 0,00%ve Van Bay 1.322.588 13.225.880.000 6,31%311 c6 dong 132.000 1.320.000.000 0,63%

Cong ty hien dang niem y@ttai Sa giao dich Chung khoan Ha NQi. Ma c6 phieu: SDH

Tru sa chinh cua Cong ty tai Tkg tret - Tea nha SICO, then PM My, xii My Dinh, huyen TirLiern, thanh ph6 Ha NQi.

1.2. Ngimh ngh~ kinh doanh va hoat dQng chinh---"J

San xuat, kinh doanh v~t lieu xay dung, be tong thuong pham;San xuM, l~p d~t cac cAu kien be tong, k~t cAuthep;Nhan th~u xay l~p cac cong trlnh dan dung, cong nghi~p, bU'U di~n, cac cong trinh thuy loi,giao thong, duongbo cac dp, san bay, b~n cang, c~u cong, cac cong trinh ky thuat hit t~ng,do thi va cac khu cong nghiep, cac cong trinh dirong day tram biBn th~ 110KV, thi cong sanl~p nSn mong, xu ly nSn d~t y~u, cac cong trinh dp thoat mroc, l~p d~t cac duong 6ng congnghe va ap lire, di~n lanh, trang tri n9i thAt, gia cong l~p d?t khung nhom kinh cac loai;Kinh doanh xdt nh?p khAu nguyen, nhien V?t lieu, v~t nr thiet bi, phu tung may xay dung;San xu~t kinh doanh que han;Kinh doanh phat trien nha, khu do thi va khu cong nghiep;San xu~t kinh doanh di~n;Tu v~n giam sat xdy dung (khong bao g6m dich vu thiet k~ cong trinh);Trang trl ngoai thAt cong trinh;Cho thue van phong, nha a, kho bai, nha xirongbai d6 xe;Kinh doanh khach san, nha hang va cac dich V\I an u6ng giai khat, dich vu vui choi giai tri(khong bao g6m kinh doanh phong hat Karaoke, vil tnrong, quan bar);San xuat, mua ban xi man~;Kinh doanh, khai thac, che biBn cac loai khoang san (tnr khoang san Nha mroc dm);Dai ly kinh doanh xang dAu, mo nhon, khi d6t;

T,'I,

'r'-

10

CONGTYCOPHANxAYDVNGH4TANGSONGDABaa cao tai chinh h9]J nhat cho nam tai chinh kSt thuc ngay 31 thang 12 nam 2010

TmJYET MINH BAo cAo TAl CHiNH HQ'P NHAT (TIEP THEO) MAu B 09 - DNIHN

1. THONG TIN KIIA.I QuAT (Ti~p theo)

1.2. Nganh ngh~ kinh doanh va hoat dQng chinh (Ti~p theo)

Nhan uy thac d~u ill cho cac t6 chirc trong va ngoai mroc,Dao t1;1O,d?y ngh~ cong nhan ley thuat chuyen nganh xay dung va cong nghiep thong tin(Chi duoc h01;1td<)ngsau khi duoc co quan co th~m quyen cho phep);Dich vu v?n tai bang hoa bang 0 to thee h9]J d6ng;ThiSt kS kSt du d6i voi cong trinh xay dung dan dung va cong nghiep;Kinh doanh b~t dong san;D~u tir xay dung cong vien;Quan ly, di~u hanh cong vien, khu vui choi, giai tri cong cong;Kinh doanh xuAtnhap kh~u thiSt bi, may rnoc, nguyen V?t li~u san xuAtbao bi va in Anbao bi;San xu~t, kinh doanh thiet bi trong linh vue tnrong hoc, giao due, y tS, thiSt bi nghien cirukhoa hoc va thi nghiem;San xuat, kinh doanh cac san pham co khi phuc vu trong nganh xay dung, giao due va y tS.

I, 1

, I

J

: J

: oJ

, J

~

UULJ

H01;1tdong chinh cua Cong ty trong nam 2010: x§.y l~p h1;1t~ng, san xu~t be tong thirong pham,cho thue may moo thiSt bi ....

2. co sa L4J> BAo cAo TAl CHiNH HQ'P NHAT

Coo si'Y l~p Bao cao tai chinh hep nh~t

Baa cao tai chinh h9]J nh~t kern thee duoc trinh bay bang D6ng Vi~t Nam (VND), thee nguyent~c gia g6c va phu h9]J voi cac Chuan mire KS toan Vi~t Nam, ChS d<)KS toan Vi~t Narn va cacquy dinh hien hanh co lien quan khac tai Vi~t Nam.

Nam tai chinh

Nam tai chinh cua Cong ty b~t d~u ill ngay 01 thang 01 va kSt thuc vao ngay 31 thang 12 dironglich hang nam.

3. CHUAN MVc vA CHE DQ KE TOA.NAp DVNG0..•

Ch~ dQk~ toan ap dyng] :'t i

'1 .Cong ty ap dung Che d<)ke toan Doanh nghiep Vi~t Nam duoc ban hanh kern thee Quyet dinh s6. *1512006/QD-BTC ngay 20 thang 03 nam 2006 do B<)Tai chinh ban hanh va cac van ban sua d6i: ~b6 sung, s.

T A bJ. ). 'A t A th' Ch ;c. kJ. toa 'ChI. dA kJ. ,uyen 0 ve Vl~C uan u uan rmrc e oan va e Q e toan

LJ. I

Ban Giam d6c Cong ty dam bao da: tuan thu d~y du cac Chuan mire ke toan Viet Narn va Che d<)kS toan da:duoc ban hanh va co hieu hrc co lien quan dSn viec S01;1nl?p va trinh bay Bao cao taichinh hQ'Pnh~t cho nam Uti chinh ket thuc ngay 31 thang 12 nam 2010.

, I

U Hinh thirc k~ toan ap dung

Cong ty sir dung hinh thirc k~ toan Nhat kYchung., I

I•. - j

I• J

, I

c J

11

.1

II

: I:-=J

, 1

r J

[ J

lJ, IL . .J

, I• ..J

_ J

J

J

CONGTYCOPBANxAYDVNGH4TANGSONGDABao cao tai chinh h9P nhAtcho nam tai chinh k~t thuc ngay 31 thang 12 nam 2010THUYET MINH BAo cAo TAl CHiNH HQP NHA.T (TIEP THEO) MAu B 09 - DNIHN

4. cAc CHiNH sxcu KE TO AN AP DVNG

CO' s6' hop nhAt Bao cao tai chinh

Bao cao tai chinh hop nhAt cac Bao cao tai chinh cua Cong ty va Bao cao tai chfnh cua cac congty ,do Cong ty kiem scat (cac cong ty con) duoc I~p cho d~n ngay 31 thang 12 hang nam. Vi~ckiem scat nay dat duoc khi Cong ty co kha nang kiern soat cac chinh sach tai chinh va heat dongcua cac cong ty nhan dAutu nham thu duoc loi nhuan ~ hoat dong cua cac cong ty nay.

K~t qua hoat dong kinh doanh hop nhAt cua cac cong ty con duoc mua lai hoac ban trong kyduoc trinh bay trong Bao cao tai chinh hop nhAt tir ngay vi~c thu mua co hieu hrc hoac cho d~nngay ban khoan dAutu a cong ty con do.

Trang tnrong hqp dn thiet, Baa cao tai chinh hop nhAt cua cac cong ty con diroc diSu chinh d~cac chinh sach ke toan diroc ap dung tai Cong ty va cac cong ty con khac la giong nhau.

TAt ca cac nghiep V\1 va s6 du chu y~u gifra cac cong ty trong cung Cong ty diroc loai bo khi hopnhat Bao cao tai chinh hop nhA!.

LQ'i ich cua c6 dong thieu s6 trong tai san thuan cua cong ty con hop nhAt duoc xac dinh la motchi tieu rieng biet tach khoi phAn v6n chu sa hiiu cua c6 dong cua cong ty me. LQ'i ich cua c6dong thi~u s6 bao g6m gia tri cac loi Ich cua c6 dong thieu s6 tai ngay hQ'PnhAt kinh doanh bandAu va phan loi ich cua c6 dong thj~u s6 trong srr bien dO~g cua t6,ng v6n ch~ sa, htru k~ nr ng~yhQ'Pnhat kinh doanh. Cac khoan 10tuong irng voi phan van cua co dong thieu s6 vuot qua phanv6n cua ho trong t6ng v6n chu sa hffu cua cong ty con duoc tinh giam vao phan 19i ich cua Congty tnr khi c6 dong thieu s6 co nghia V\1 rang buoc va co kha nang bu dApkhoan 16 do.

HQ'P nhAt kinh doanh

Tai san, cong no va cong no tiem tang cua cong ty can diroc xac dinh theo gia tri hQ'PIy tai ngaymua cong ty can. BAt ky khoan phu troi nao gilra gia mua va t6ng gia tri hQ'PIy cua tai san duocmua duoc ghi nh~n Ia IQ'ith~ kinh doanh. BAt IcY khoan thi€u hut nao giira gia mua va t6ng gia trihQ'PIy cua tai san diroc mua duoc ghi nhan vao k~t qua hoat dong kinh doanh hQ'PnhAt cua IcY k€toan phat sinh heat dong mua cong ty con.

LQ'iich cua c6 dong thi~u s6 tai ngay hop nhAtkinh doanh ban dAu diroc xac dinh tren ca sa tY I~CUac6 dong thieu s6 trong t6ng gia tri hQ'PIy cua tai san, cong no va cong nQ'tiSmtang duoc ghi nhan.

Trang nam 2010, Cong ty da mua 54,8% c6 phieu dang luu hanh cua Cong ty C6 phArrSong Da -D6ng Nai va da tra thanh cong ty M~cua Cong ty nay.

(,U6'c tinh k~ toan

Vi~c I~p Baa cao tai chinh hQ'PnhAt tuan thu theo cac Chuan mire K~ toan Vi~t Nam yeu du BanGiam d6c phai co nhtrng iroc tinh va gia dinh anh huang d~n s6 Ii~u bao cao vS cong no, tai sanva viec trinh bay cac khoan co~g no va tai san tiSm tang tai n~ay I~p Baa cao ta~ chinh hop nhAtcling nhu cac so Ii~y bao c~o ve d?arth thu va chi phi trong suet nam tai chinh. Ket qua heat dongkinh doanh hQ'Pnhat thirc te co the khac voi cac iroc tinh, gia djnh d~t ra.

T·,. . t d t'"ien va uong uong ien

TiSn,va c~c khoan nrong duong tiSn bao g6~ ti~n m~t tai quy, tiSn gui Ngan hang, tiSn dangchuyen, tien gui khong IcY han va cac khoan dau tu ngan han khac co kha nang thanh khoan caoco thai han dao hc:tnban dAukhong qua ba thang ho~c it hon.

12

: ]

~

: 1

: JuI 1

I J

r J

J

~.1, I

, J

~J, J

.JI

J

CONGTYCOPBANxAYDUNGHATANGSONGDABao cao tai chinh h2J?nhfit cho n~m tai chinh k~t thuc ngay 31 thang 12 nam 2010

THUYtT MINH BAo cAo TAl cHiNH HQ'P NHAT (TlEP THEO) MAU B 09 - DN/HN

4. cAc cHiNH SACH KE TOm AP DT)NG(Ti~p theo)

Cac khoan phai thu va dl}' phong phai thu kh6 doi

Cac khoan phai thu cua khach hang va cac khoan phai thu khac duoc phan anh thee gia tri ghinhan ban diu trir di du phong phai thu kh6 doi,

D\I phong phai thu kh6 doi duoc trich l~p thee cac quy dinh v~ k~ toan hien hanh. Theo d6, dtrphong khoan phai thu kh6 doi diroc l~p cho nhtrng khoan phai thu dii qua han thanh toan ghi trenhQ'Pd6ng kinh t~, cac kh~ uoc vay no, cac carn k~t no hoac cac khoan thu ma ngtroi no kh6 c6kha nang thanh to an do bi thanh ly, pha san hay cac kh6 khan tirong tI,I.

Hang t6n kho

Hang t6n kho diroc xac dinh tren co sO'gia g6c, trong tnrong hop gia g6c hang t6n kho cao hongia tri thuAn c6 thS thirc hien duoc thi phai tinh thee gia tri thuan c6 th~ thirc hien ducc. Gia g6chang t6n kho bao g6m chi phi nguyen v~t li~u true tiep, chi phi lao dQng tnrc ti8p va chi phi sanxU,fitchung, n~u c6, dS c6 diroc han~ t6n kho a dia diSm va trang thai hien tai. Gia tri thuan c6the thuc hien dircc diroc xac dinh bang gia ban uoc tinh tnr cac chi phi de hoan thanh cung chiphi ti~p thi, ban hang va phan ph6i phat sinh.

Hang t6n kho ducc hach toan thee phirong phap ke khai thuong xuyen va tinh gia thee phirongphap binh quan gia quyen,

Tai san eB djnh buu hinb va kb~u hao

Tai san c6 dinh hiru hinh dircc phan anh thee gia g6c, trinh bay thee nguyen gia tnr gia tri haoman lily k~.

Tai san c6 dinh hfru hinh diroc kh~u hao thee phirong phap duong thang dira tren thai gian htrudung uoc tinh. Thai gian khau hao C1,l thS nhir sau:

Loai tai SaD TbOi gian kb§u hao (Dam)

Nha cira, v~t ki~n trueMay m6c, thiSt biPhuong tien v~n tai, truyen dfrnThiSt bi, dung cu quan lyTai san c6 dinh htru hinh khac

Thue tai san

MQt khoan thue diroc xem la thue tai chinh khi phAn 160 cac quyen loi va rui ro v~ quyen sa himtai san diroc chuyen sang cho ngiroi di thue. T~t ca cac khoan thue khac diroc xem la thue hoat dQng.

07 - 2804 - 0806 - 0803 - 05

04

;c'jl-:

Cong ty ghi nhan tai san thue tai chinh la tai san cua Cong ty thee gia tri hQ'Ply cua tai san thuetai thai diSm khoi diu thue tai san hoac thee gia tri hien tai cua khoan thanh toan ti~n thue t6ithieu, n~u gia tri nay th~p hon. NO' phai tra ben cho thue nrong irng duoc ghi nhan tren Bang Cand6i kS toan nhtr mQt khoan no phai tra v~ thue tai chinh. Cac khoan thanh toan ti~n thue dtrocchia t~anh chi phi tai chinh va khoan phai tra no g6c nham dam bao 15' 1~Hii sufit dinh Icy c6 di~htren so dir no can lai.

Chi phi thue tai chinh diroc ghi nhan vao k~t qua heat d<)ngkinh doanh hQ'Pnhftt, tnr khi cac chiphi nay tnrc ti~p hinh thanh nen tai san di thue, trong tnrong hQ'Pd6 se duoc von h6a theo chinhsach k~ toan cua Cong ty v~ chi phi di vay. Cac khoan thanh toan ti~n thue hoat d<)ngdiroc ghinhan vao kSt qua hoat d<)ngkinh doanh thee phirong phap dirong th~ng trong su6t thai gian thuead san, Cac khoan ti~n nhan dircc hoac phai thu nhfun tao di~u kien kY kSt hop d6ng thue heatd<)ngcfing diroc ghi nhan thee phirong phap dirong thang trong su6t thai gian thue.

13

CONGTYCOPHANxAYDVNGHATANGSONGDABao cao tai chinh hOp nhat cho nam tai chinh kSt thuc ngay 31 thang 12 nam 2010

THUYET MINH BAO CAO TAl CHlNH HQ'P NHAT (TIEP THEO) MAD B 09 - DNIHN

4. cAC CHlNH sxca ICETOAN AP DVNG (Ti~p theo)

Thuf tai san (Ti~p theo)

I• I

Cac tai san di thue tai chinh duoc kh~u hao tren thai gian hfru dung iroc tinh tuong tu nhu apdung voi tai san thuoc sa htru cua C6ng ty hoac tren thai gian di thue, trong tnrong hQ'P thai giannay ngiln hon, cu th€ nhu sau:

s6 nam07

06 - 08May m6c, thiet biPhuong ti~n v?n tai

III

r J

( I

Cac khoan diu tir clnrng khoan

Cac khoan delu tu chirng khoan duoc ghi nhan bilt delu ill ngay mua khoan delu tu clnrng khoan vaduoc xac dinh gia tri ban delu thee nguyen gia va cac chi phi lien quan d~n giao dich mua cackhoan delu tu chirng khoan.Tai cac ky k~ toan tiep theo, cac khoan diu tu chirng khoan duoc xacdinh thee nguyen gia tnr cac khoan giam gia delu tu clnrng khoan.

Du phong giam gia Delu tu chirng khoan duoc trich I?p thee ca~ quy dinh v~ k~ toan hien han~.Theo d6, C6ng ty diroc phep trich I~p dir phong cho cac khoan dau tu clnrng khoan tu do trao d6ico gia tri ghi s6 cao hon gia thi tnrong tai ngay kSt thuc nien de) kS toano

Chi phi xay dvng coo ban dO'dang

• I

, J

Cac tai san dang trong qua trinh xay dtrng phuc vu muc dich san xu~t, cho tI1Ue, quan tri hoac chob~t ky muc dich nao khac duoc ghi nhan thee gia g6c. Chi phi nay bao g6m chi phi dich vu vachi phi Itti vay c6 lien quan phu hQ'P voi chinh sach kS toan cua C6ng ty. Vi~c tinh khau hao cuacac taisan nay duoc ap dung giong nhu voi cac tai san khac, bilt delu tir khi tai san a vao trangthai s~n sang su dung,

, 'JL

: I~JU: I[J

L J

Cac khoan tra trll6'c dili han

Chi phi tra tnroc bao g6m chi phi dan giao c6ppha va gia tri c6ng cu dung cu cho phan b6. Trongdo, chi phi c6ng cu va dung cu duoc phan anh ban diu thee nguyen gia va diroc phan b6 theephuong phap duong thang va phan b6 kh6ng qua 24 thang; chi phi dan giao coppha duoc phanb6 trong thai gian 36 thang,

Chi phi phai tra

I ILJ

Cac khoan chi phi thirc tS chua phat sinh nhung duoc trich tnroc vao chi phi san xufit, kinh doanhtrong kY d€ dam bao khi chi phi phat sinh thirc tS kh6ng gay de)t biSn cho chi phi san xu fit kinhdoanh tren co sa dam bao nguyen tilc phu hQ'P gica doanh thu va chi phi. Khi cac chi phi d6 phatsinh, nSu c6 chenh I~ch voi s6 dtt trich, kS toan tien hanh ghi b6 sung hoac ghi giam chi phituang irng voi phin chenh I~ch.

-(

; .1

V5n chii sO'hfru

v6n dAu tu cua chu sa htru diroc ghi nh~n thee s6 v6n thirc gop cua chu sa hfru.

Thang du v6n c6 phAn duoc ghi nhan thee s6 chenh I~ch Ian hon/ hoac nh6 hon gitra gia thirc tSphat h~nh v~ menh gia c6 phieu khi phat hanh c6 phi~u IAn dAu, phat hanh b6 sung hoac tai phathanh c6 phieu quy.

C6 phieu qui la c6 phieu do Cong ty phat hanh va sau d6 mua lai. C6 phieu quy diroc ghi nhanthee gia tri thirc tS va trinh bay tren Bang Can d6i k~ toan hop nhfit la mot khoan ghi giam v6nchu sa hfru.

14

r

r !

r I

I

: I, "Ic J

r I• I

~!l 1

l IU: J

'. J

!

~ J

CONG TY co pHAN xAY DUNG HA TANG SONG BABao cao tai chinh hQ'pnhel!cho n~m tai chinh kSt thuc ngay 31 thang 12 nam 2010

THUYET MINH BAo cAo TAl CHiNH HQ'P NHAT (TIEP THEO) MAU B 09 - DN/HN

4. cAc cHiNH sxcn KE ToAN AP DVNG (Ti€p theo)

Van chii SO' hiru (Ti€p theo)

C6 tire phai tra cho cac c6 dong diroc ghi nhan la khoan phai tra trong Bang Can d6i kS toan cuaCong ty theo Nghj quyet Dai hQi d6ng c6 dong, hoac sau khi co quyet dinh thong bao chia c6 nrccua H9i d6ng Quan tri.

Loi nhuan sau thuS chira phan ph6i la s6 loi nhuan ill cac hoat dong cua doanh nghiep sau khi tnr(-) cac khoan di6u chinh do ap dung h6i t6 thay d6i chinh sach kS toan va di6u chinh h6i t6 saisot trong y~u cua cac nam tnroc.

Ghi nh~n doanh thu

Doanh thu duoc ghi nhan khi kSt qua giao dich hang hoa dircc xac dinh mot each dang tin c~y vaCong ty c6 kha nang thu diroc cac loi ich kinh tS ill giao dich nay. Doanh thu cung dp djch vuducc ghi nhan khi c6 bang chirng v6 tY l~ djch vu cung dp duoc hoan thanh tai ngay kSt thucnien dQkS toan.

Lai ti6n giri dircc ghi nhan tren co so' d6n tich, duoc xac dinh tren s6 dtr cac tai khoan ti6n giri valai sdt ap dung.

4.16 Chi phi oi yay

Chi phi di vay lien quan true tiSp d~n viec mua, diu tu xay dung hoac san xu~t nhirng tai san dnmot thoi gian nrong d6i dai d~ hoan thanh dua vao sir dung hoac kinh doanh duoc cong vaonguyen gia tai san cho dSn khi tai san d6 duoc dua vao sir dung hoac kinh doanh. Cac khoan thunhap phat sinh tir viec ddu nr tarn thai cac khoan vay duoc ghi giam nguyen gia tai san c6 lienquan. T~t ca cac chi phi Hiivay khac diroc ghi nhan vao Bao cao KSt qua heat d9ng kinh doanhhop nhAtkhi phat sinh.

4.17 Thu€

Thu~ thu nh~p doanh nghiep th~ hien t6ng gia tri cua s6 thu~ phai tra hien tai va s6 thuS hoan lai.

S6 thuS hi~n tai phai tra diroc tinh dua tren thu nhap chiu thuS trong Icy. Thu nhap chiu thuS khacvoi loi nhuan thudn dircc trinh bay tren Bao cao k€t qua hoat dQng kinh doanh hop nh~t vi kh6ngbao g6m cac khoan thu nh?P hay chi phi tinh thuS hoac diroc kh~u tnr trong cac nam khac (baog6m ca 16 mang sang, n€u c6) va ngoai ra kh6ng bao g6m cac chi tieu kh6ng chiu thuS hoackh6ng diroc kh~u tnr,

.r-'\1.N/,'<

~

Vi~c xac dinh thuS thu nhap cua C6ng ty can ctr vao cac quy dinh hien hanh v6 thuS. Tuy nhien,nhtrng quy dinh nay thay d6i theo nrng thai Icy va viec xac dinh sau cung v6 thu~ thu nhap doanhnghiep tuy thuoc vao k€t qua ki~m tra cua co quan thuS c6 thAm quyen.

ThuS thu nhap hoan lai diroc tinh tren cac khoan chenh l~eh gitra gia tri ghi s6 cua cac khoanmuc tai san hoac c6ng no tren Bang Can d5i kS toan hop nh~t va co sa tinh thu~ thu nhap. ThuSthu nhap hoan lai diroc k~ toan theo phirong phap dtra tren Bang Can d6i k€ to an hop nhk ThuSthu nh?P hoan lai phai tra phai diroc ghi nhan cho t~t ca cac khoan chenh lech tarn thai con taisan t~ue thu nh~p hoan lai chi duoc ghi nhan khi ch~c chan c6 du loi nhuan tinh thue trong nronglai de su dung cac khoan chenh l~ch tarn thai ducc khau tnr.

15

, II

. I

~J, )

~lt I~ I

LJr Ir J

.. J

CONGTY COPBANxAYDVNG H4 TANG SONGDABao cao tai chinh hop nhftt cho nam tai chinh k~t thuc ngay 31 thang 12 nam 2010

THUYET MINH BAo cAo TAl CHiNH HQ'P l\1JIAT(TIEP THEO) MAU B 09 - DNIHN

4. cAc cHiNH sxcn KE TOA.NAP Dl}NG (Ti~p theo)

4.17 Thu~ (Ti~p theo)

Thu~ thu nhap hoan lai duoc xac dinh thee thu~ su~t du tinh se ap dung cho nam tai san diroc thuh6i hay no phai tra diroc thanh toano Thu~ thu nhap hoan lai dircc ghi nhan lai, 16 tnr tnrong hQPkhoan thue do c6 lien quan d~n cac khoan muc duoc ghi thang vao v6n chu so hfru. Trong tnronghop do, thue thu nh~p hoan lai ding diroc ghi th~ng vao v6n chu so hGu.

Tai san thue thu nhap hoan lai va no thu~ thu nhap hoan lai phai tra diroc bu tnr khi Cong ty coquyen hop phap dS bu tnr gitra tai san thu~ thu nhap hien hanh voi thue thu nhap hien hanh phainQP va khi cac tai san thu~ thu nhap hoan lai va no thu~ thu nhjp hoan lai phai tra lien quan toithu~ thu nhap doanh nghiep duoc quan ly boi cung mQt co quan thue va Cong ty c6 du dinhthanh toan thu~ thu nhap hien hanh tren co so thuftn.

Cac loai thue khac diroc ap dung thee cac Luat thue hien hanh tai Vi~t Nam.

4.18 Lai coo ban tren c6 phi~u

Lai co ban tren c6 phieu d6i voi cac c6 phieu ph6 thong diroc tinh b~ng each chia loi nhuan hoac16 thuoc vS c6 dong so hGu c6 phieu ph6 thong cho s6 hrong binh quan gia quyen c6 phieu ph6thong hru hanh trong Icy. Lai suy giarn tren c6 phieu duoc xac dinh b~ng viec di~u chinh loinhuan hoac 16thuoc v~ c6 dong so htru e6 phieu ph6 thong va s6 hrong binh 'Juan gia quyen e6phieu ph6 thong dang hru hanh do anh huang cua cac e6 phieu ph6 thong c6 tiem nang suy giarnbao g6m trai phieu chuyen d6i va quyen chon c6 phieu .

4.19 Cac ben lien quan

Diroc eoi Ia cac ben lien quan lfl cac ben lien k~t, cac ca nhan tnrc ti~p hoac gian ti~p n~m quyenbieu quyet cua Cong ty va co anh huang dang kS d6i voi Cong ty. Nhiing chirc trach quan ly chuch6t nhir Giam d6c, vien chirc cua Cong ty, nhtrng thanh vien than c~n trong gia dinh cua nhtrngca nhan hojic cac ben lien k~t nay hoac nhfrng C6ng ty lien k~t voi cac ca nhan nay cling diroccoi Ill. ben lien quan.

. 16

CONGTYCOPHAN~YDVNGH4T~GSONGDAB{lOcao tai chinh hop nhat cho nam tai chinh ket thuc ngay 31 thang 12 nam 2010

THUYET MINH BAo cAo TAl cHiNH HQ'P NHAT (TIEP THEO) MAU B 09 - DNIHN

5. THONG TIN BO SUNG CHO CHi TIEU TRiNH BAY TREN BANG CAN DOl ICEToAN HQ'P NHAT, BAo cAo KET QuA HO~T DONG KINH DOANH IIQ'P NHA.T

5.1 Ti~n va cac khoan nrong dirong ti~n31112/2010 0110112010

VND VND

TiSn mjit 1.382.306.022 407.947.462TiSn giri Ngan hang 2.084.144.004 7.337.875.566TiSn dang chuyen 6.000.000.000

Tang 3.466.450.026 13.745.823.028

5.2 ~ 'Dau tir ngan han31112/2010 0110112010

VN]) VND

Chirng khoan dAu ill ngk han 17.389.537

· I TiSn giri co ky han 15.882.180.397

I A 15.899.569.934Tong

I5.3 Cac khoan phai thu khac

~ I 3111212010 0110112010_. VND VNDI

rJ

C6ng ty C6 phAn Sico Yen San 8.156.291.691 18.084.667.3 75• J C6ng ty C6 phAn Sico Devyt 4.614.565.818

c-J C6ng ty CP PTKT h6 tro tai nang tre Vi~t Nam 3.500.000.000Chi nhanh C6ng ty TNIDI XD&CN Delta 3.195.134.851 210.697.985

J Ban diSu hanh Dir an Xi mang H~ Long 1.706.576.235 1.706.576.235HTX DVNN KD t6ng hop Hsrp Nhftt 1.200.000.000 1.200.000.000 1

I Chenh I~ch gia Xi mang Sotraco 875.747.628 875.747.628 I

I TiSn giam trir doanh thu nha IDI My Dinh 439.505.981 439.505.981C6ng no luang phai thu cua CBCNV 329.225.345

r J Chi nhanh thi c6ng C(J gioi dAu khi 60.000.000 \

D6Van Tam 266.764.227 266.764.227 .~(

[ I "Chenh I~ch thep gia VIS 177.423.592 177.423.592

\ J C6ng ty C6 phAn S6ng Ba 27 1.500.000.000C6ng ty TNHH TM DV Toan Thanh Phat 34.200.000.000

, J TiSn ban c6 phAn SICa Yen San 15.792.000.000. Ban quan Iy du an Yen Phong Il 10.251.014.419·_ J Bao hiem xa hQi, bao hi~m y t~ 41.006.985

: J C6ng ty C6 phan Song Ba - Phuang Nam 10.000.000 200.000.000Cac khoan phai thu khac 5.511.295.960 1.037.607.530

, I: J

Tang 86.781. 754.584 29.243.788.701

j

17

, ,• I

1I )

, I

J

: .i

: l: 1

~__~J: J

~Jul..l

LJLJLJl.J

I

, J

[J; .J

. J~.J

~_J

I~•. J

CONGTYCOPHANxAYDVNGH4TANGSONGDABao cao tai chinh h9J?nh~t cho nam tai chinh k~t thuc ngay 31 thang 12 nam 2010

THUYET MINH BAO CAO TAl cHiNH HQ'P NHAT (TIEP THEO) MAU B 09 - DNIHN

5.4 H~mg tAn kho31112/2010

VND0110112010

VND

Nguyen lieu, v~t lieuCong C1,l, dung C1,l

Chi phi sanxdt, kinh doanh do dangThanh phamHang gui di ban

6.965.756.790147.669.109

58.899.644.154110.467.072234.924.101

4.360.133.155139.200.927

34.784.903.3691.004.634.071

311.253.792

ATong 67.959.885.226 40.600.125.314

5.5 Thu~ va cac khoan phai thu Nha mroc

31112/2010VND

0110112010VND

Thu~ gia tri gia tang n9P thiraCac khoan khac phai thu Nha mroc

517.038.481133.925.744

ATong 650.964.225

5.631112/2010

VND0110112010

VND

Tam irng cac d9i thi congCArnc6, ky guy, ky ciroc ngiin han khac

22.657.446.260 19.726.369.11917.937.621.900

TAng 22.657.446.260 37.663.991.019

18

.i

r__ L- L-_ L- _ L-'L

__ ·L~ ~

CONGTYCOPBANxAYDuNGHATANGSONGDABao cao tai chinh h2J?nh~t cho n~m tai chinh k~t thuc ngay 31 thang 12 nam 2010

MAU B 09 - DNIHNTHUYET MINH BAo cAo TAl cIIiNH HQP NRAT (TIEP THEO)

5.7 Tilisan c8 djnh hiru hinh

NGuvENGIA.

S8 dir tai 0110112010Tang trong namMua trong namTirXDCBTang do hop nh~t KDTang khacGiam trong namThanh ly, nhuong banGiam khacss dtr tai 31112/2010GIA. TRf HAO MON r.trv ICEs6 dir t~i0110112010Tang trong nam

Kh~u hao trong narnTang do hop nhfrt KDTang khacGiam trong nam

. Thanh ly, nhuong banGiarn khac

S8 du t~i31/12/2010GIA. TRf CON L~

T~i 0110112010T~i 3111212010

Don vi: VND

Nha eira, May moc, Phuong ti~n Thi~t b], TSCDv~tID~ntrue ~th~i~~t~b~i"__~v~~~n~ta~·i~,t~r~uLye~An~d~~~n~~d~~~n~g~c~y~qLU=a~n~lyL'__ ~htrU~-~h'~ln~h~kh~a~c. ~T~8~n~g

26.686.219.552 1.057.805.750 795.931.667 1.478.239.444 33.565.379.038

63.073.988.158 4.363.125.760 2.677.924.215 1.230.117.543 77.549.169.363879.261.166 1.180.752.455 609.849.364 1.230.117.543 4.419.054.807

54.197.436.441 54.197.436.441380.310.040 863.656.003 2.028.036.033 8.956.941.484

7.616.980.511 2.318.717.302 40.038.818 9.975.736.6311.218.708.305 283.154.286 75.529.860 759.246.456 2.336.638.9071.209.890.123 283.154.286 75.529.860 759.246.456 2.327.820.725

8.818.182 8.818.182

9. 751.196.312 _-.:::.:88~.5::;..4:..::1.:...:.4~99::...:•...::..40::.=5:.. .=..;5.:..::.13=...;7...::...7:....,:7...::..7=.2.=..24..:.....-_~3..:..::.3~9.=..;8..=.,;32=...;6:..:...0:..::2:..:::21::.;:..9=--4...::..9..:..::.1:..::1.=.,;0•...::..53;::..:1.:..1.;...;0..:..8._7_77_.9,-0-,-9_.4_94

3.-547.182.625

6.204.013.687519.074.279

5.684.939.408

10.823.884.189 757.892.531 433.107.598 750.847.581 13.119.069.4124.936.342.679 2.124.095.778 1.571.090.037 230.750.548 12.136.191.0034.249.904.736 549.450.451 365.465.315 230.750.548 5.843.430.239

377.669.005 196.240.196 1.205.624.722 4.605.586.695308.768.938 1.378.405.131 1.687.174.069

1.001.615.346 245.400.380 69.089.854 306.631.851 1.622.737.431942.090.502 245.400.380 69.089.854 306.631.851 1.563.212.587

59.524.844 59.524.844

3.627.249.474 _-=-14...::...7.:...:5:..::.8.:...:.6..::.1=-=1..=..;52=2:...=..2.:..:..63=...;6~.5:....;8:...:..7...::...9.=..29=---_-=1:.;.:..9...::.3.=.,;5.:..::.10.=..7:...:...7:....,:8:..::1__ --=-67;...,;4:.;.:..9.:...:6.,.:..6•...::..2.;...;78:... 2_3_.6_32_.5_2_2_.9_8_4

353.337.5133.273.911.961

447.859.1892.826.052.772

3.193.845.112 _--=..:15:..:...8:....;6:..:::2.:::.3..=..35=-=•.=.,;36::.=3:.. -=29.:..,:9:..:...9:....:1:.=.3=.2:..::.19=--_--=3:..;:6.=;2.::::82=-4.:.:..0::..:6:..::.9__ 1~.=-27:...-:4:.:.::.1~4--=.:4.=.2:::.::53::..__ -=2::::0:...:.4--=.:46::.::.3::...:0:..::.9.:.;:.6=.2-=..66.123.946.838 ====73:=.=78:=2:=.8=:8=7=.8=83=====2=:.5:=0=:1:=.1:=8=:9.=:2=:95====1;,;,.4=6=3=.2=18=.=24=1===~7,,;;2=7.=39,:;:1=.8=6;;:::3====8=5.=1=45=.3:=8:=6:=.5=:1=0

191\ ::d -' •...; uJ I •... i

c6NGTyc6PHAN~YDVNGH4T~Gs6NGDABao cao tai chinh hop nhat cho nam tai chinh ket thuc ngay 31 thang 12 nam 2010

THUYET MINH BAo cAo TAl cHiNH H<;1PNHA.T (TIEP THEO) MAU B 09 - DNIHN

5.8 Tili san ca djnh thue tili chinh

£)071 si tfnh: VNDMay moc Phuong tj~n

tbi~t hi A C' t ). dX T6ngvan ai, ruyen anNGUYENGIA

• J S6 dir tai 0110112010 10.064.896.329 2.318.717.302 12.383.613.631

Tang trong narn

Giam trong narn 616.980.511 2.318.717.302 2.935.697.813Giam khac 616.980.511 2.318.717.302 2.935.697.813

Sa dtr t~i 31112/2010 9.447.915.818 9.447.915.818

II

r Ir I

:J~ J

f - J

r I

~ J

LlIJ

GIA TRJ HAO MON LVY ICEsa dir t~i 0110112010 5.486.270.238

Tang trong nam 1.138.192.396KhAu hao trong nam 1.l38.l92.396

, I

, I

Giam trong namGiam khac

Sa dir tgi 3111212010GIA TRJ CON L)...l

T~i 31112/2010T~i 0110112010

308.768.938308.768.938

6.315.693.696

1.279.490.786

98.914.34598.914.345

1.378.405.1311.378.405.131

6.765.761.024

1.237.106.7411.237.l06.741

1.687.174.0691.687.l74.069

6.315.693.696

3.132.222.122 5.617.852.6074.578.626.091 1.039.226.516 =====3=.1=32=.2:=2=2.=12=2

5.9 Tai san c6 djnh vo hinh

Tai san c6 dinh vo hinh la gia tri quyen sir dung oAt tai s6 103 duong 30/4 thanh ph6 Bien Hoava 260B Quoc 19 15 thanh ph6 Bien Hoa, D6ng Nai. Gia tri cua tai san c6 dinh vo hinh dirocphan anh theo gia tri hop ly tren Bao cao tai chinh hop nhAt cho nam tai chinh kSt thuc ngay31112/2010. Quyen sir dung dAtduoc th~ chAptai Ngan hang 06 dam bao cho cac khoan no vay

ul J( J

~. J

L J

~

J

__ J

J

20

CONG TY co pHA.N xAY DUNG HA TANG SONG DABao cao tai chinh hqp nhftt cho n~m tai chinh k~t thuc ngay 31 thang 12 nam 2010

THUYETMINHBAo cAo TAl cHiNH HQP NHAT(TIEP THEO) MADB 09 - DNIHN

5.10 Chi phi xay dvng CO' ban dO'dangNam 2010

VND

T:;li ngay 1 thang 1Tang trong namK~t chuyen tai san c6 dinhGiam khac

22.409.307.04748.779.050.55954.197.436.4413.221.419.782

T~i ngay 31 thang 12 13.769.501.383

r 1

Chi ti~t chi phi xay dung CO' ban dO'dang

Chi phi mua s~m tai san c6 dinhD\I an KCN Yen Phong II-B~c NinhChS tao Silo BentonitaTr?ID Be tong M6 LaoSua chfra 100 TSCDNha san xuftt thuoc himNha lam vi~cD\I an KCN Quoc Tuftn - An Binh - Hai DuongMay tach cat 250m3Cac cong trinh khac

31112/2010VND

0110112010VND

11.274.226.193549.228.133

12.156.738.0007.456.259.321

1.973.957.076

I, ]

, J

: 1

~-]

555.806.00076.727.600 76.727.600

691.729.596535.218.181335.181.914443.113.362 53.895.454

ATong 13.769.501.383 22.409.307.047

r I, J

5.11 Chi phi tra trmrc dai hanfJ

fJ Nam 2010VND

uUt J

T?i ngay 1 thang 1Tang trong namPhan b6 vao chi phi trong nam

1.457.029.63314.040.596.6194.951.663.554

T~i ngay 31 thang 12

l J

~ 1

: I.~J

10.545.962.698

Chi ti~t theo nQi dungDan giao, coppha, dung cu thi cong

31/12/2010VND

0110112010VND

10.545.962.698 1.457.029.633

ATong 10.545.962.698 1.457.029.633

, I~ j

_ J

21

=

,I

1r I

~ J~J,~

I, J

:JlJL J

I IIJ

lJ[ .I

,, J

I J

~J. I, I

, J

, J

I. J

CONG TY co pRAN ~Y Dl/NG H~ TA~G SONG DABao cao tai chinh h2J?nhat cho nam tai chinh ket thuc ngay 31 thang 12 nam 2010

THUYET MINH BAa cxo TAl cHiNH HQP l\1JIAT (TIEP THEO) MAUB 09 - DNIHN

5.12 LQ'i th~ thuong m~i

Nam 2010VND

Tai ngay d~u namTang trong namPhan b6 vao phi trong nam

15.703.990.240(785.199.512)

14.918.790.728

Loi thS thirong mai phat sinh ill khoan d~u tir vao Cong ty C6 ph~n Song Da D6ng Nai, duocphan b6 thee phirong phap duong thang trong thoi gian 10 nam (120 thang).

5.13 Vay va nQ'ng~n han31112/2010

VND0110112010

VND

Ngan hang D~u ttr & Phat tri~n Vi~t Nam (i)Ngan hang TMCP Cong thuong (ii)Ngan hang TMCP Quoc tS (iii)T6ng Cong ty Song DaVay ca nhanNo dai han dSn han tra

TBng

19.702.273.00923.126.817.61225.724.054.000

19.999.984.5352.912.052.989

3.273.540.0001.760.720.824

2.000.000.0005.562.780.0006.217.675.761

73.587.405.445 36.692.493.285

(i) H2J?d6ng tin dung s6 o112010/249IHDTDHM ngay 10 thang 5 nam 2010H?l1 mire tin dung: 30 tY d6ngThai han vay: Diroi 01 nam k~ ill ngay Icy hop d6ng, thee nrng khS iroc vay tung I~n cu th~Muc dich vay: B6 sung v6n hru dQngUii suAt cho vay: Theo thong bao cua Ngan hang thee tirng I~n giai ngan cu th~. Lai vayduoc tra hang thang thee liii suAtghi trong nrng IAngiai nganTai san dam bao: May moc thiSt bi, xe co gioi, nha xirong

/

(ii) H2J?d6ng tin dung s6 o11201OIHDTD-HMlHTSD ngay 26 thang 3 nam 2010Han mire tin dung: 70 tY d6ng duy tri dSn 31 thang 3 nam 2011Muc dich vay: Thanh toan chi phi phuc vu heat dQng san xuAtThai han cho vay: Dtroc quy dinh cu th~ trong m6i I~n giai ngan diroc ghi trong gi~y nhannc nhirng khong vuot qua 06 thang,Lai suAt cho vay: Ap d\lnr thee phirong phap tha n6i, Hii suAt cho vay bing liii su~t co sacong them bien dQ t6i thieu 3%/ nam. Mire liii su~t cho vay ap dung tai thai di~m Icy hopd6ng la 12%/ nam. Mire liii su~t k~ tir ngay 15 thang 4 nam 2010 la 14%/ narn.Tai san dam bao: Toan bQ may moc thiet bi thuoc dtr an tham gia cho vay (g6m ca quyenhuong loi, quyen nhan ti~n bao hiem nSu co phat sinh tir tai san d6).

-,

(iii) H2J?d6ng tin dung s6 001IHDTD 2-VID90110 ngay 14 thang 01 nam 2010Han mire tin dung: 26 tY d6ngThai han vay: D~cri 01 narn k~ ill ngay Icy hop d6ng, thee tirng khS iroc vay nrng I~n cu th~Muc dich vay: Bo sung v6n hru dQngLai su~t cho vay: Theo thong bao cua Ngan hang thee nrng I~n giai ngan cu th~.Tai san dam bao: Xang d~u t6n kho, quyen khai thac cac cira hang xang d~u tai D6ng Nai

22

II

I I, J

I

, J

~J: I

~ .J

I T

I, J

J

CONG TY CO PEANxAYDUNGHA TANG SONGDABaa cao Utichinh hQJ?nhftt eho nam tai ehinh k€t thuc ngay 31 thing 12 nam 2010

THUYET MINH BAO cAO TAl cHiNH H</p NHAT (TIEP THEO)

5.14 Thu~ va cac khoan phai nqp Nha mnrc

Thue gia trj gia tangThuS thu nhap doanh nghiepThuS thu nhap ca nhanThuS tai nguyenCac loai thue khacCac khoan phi, l~ phi va cac khoan phai n9P khac

Tang

5.15 Chi phi phai tra

Cong trinh Trung tam Thuong mai M6 LaoCong trinh CT8 Duong NQiCong trinh TTCCong trinh Nha may Xi mang H~ LongCong trinh H6 GuamCac cong trinh lien doanhCong trinh Hoc vien Quan y 103Cong trinh Vi~n KHVN Hoang Quoc Vi~tCong trinh C~uTam QuangCong trinh thuy di~n N~ MuCong trinh Tram be tongCong trinh thuy di~n Nam Chi~nCong trinh Nha TrangCong ty C6 ph~n Song da 1Cong trinh N ang HuongCong trinh TTTM & VP eho thue (M6 Lao)Cong trinh Thuy di~n Tuyen QuangCong trinh Hili Binh

"Tong

23

31112/2010VND

MAU B 09 - DNIHN

0110112010VND

7.345.963.40614.763.898.535

526.083.320

46.364

6.711.790.4638.722.369.559

139.188.46419.379.857

225.598.3058.803.748

22.635.991.625 15.827.130.396

31112/2010VND

0110112010VND

4.573.058.826649.775.096583.001.702

308.941.068139.401.50049.585.200

516.250.854133.222.000

54.293.727

46.000.00044.404.08519.861.70112.473.397

3.309.946.135583.001.702574.608.480

162.684.1911.987.637.257

133.222.000385.463.63754.293.72753.000.000 -z:

46.000.000 .\.-44.404.085 )1

19.861.701 ?

12.473.397 ".:.

157.806.410 ~

-"7.524.402.722-;»

.;;;;7.130.269.156

1l I

II

~ If j

r I

:JLII !

JI

f I

.. J

r I

, IL J

l 1,J

l JI

, J

CONG TY co pHAN xAY DlfNG ~ TANG SONG DABao cao tai chinh hop nh~t cho nam tai chinh k~t thuc ngay 31 thang 12 nam 2010

THUYET MINH BAo cAo TAl cHiNH HQP NHAT (TrEP THEO) MAU B 09 - DNIHN

5.16 Cac khoan phai tra, phai DQPDg~Dhan khac31112/2010 01101/2010

VND VND

Baa hi~m xiI hoi, y t~ 854.987.765 569.854.737Kinh phi cong dean 174.034.358 168.171.169Cac khoan phai tra, phai n9P khac 13.787.665.922 23.198.359.046C6 tire phai trd 240.694.298 453.083.943DONGRIWON Development VINA Co.Ltd 6.000.000.000CN Cong ty C6phdn tdp doan Nam Cuong 3.994.640.758 3.905.182.098Cong ty CP PTKT h6 tra tai ndng tre Viit Nam 2.400.000.000Cong ty TNHH Xay dung ddn dung 658.164.545 1.967.326.364va Cong nghiip DeltaCan b(J cong nhdn vien mua vdt tu 647.471.353 819.052.154Cong ty C6phdn tht€t bi CN & XD 862.971.618Ban ai€u hanh D/! an Xi mdng Hr;zLong 837.348.710Cong ty TNHH Thuong mai & Xay dung

674.901.910An QudnCong ty CP Thuang mai &DVVT Nghia Hung 453.890.026 367.199.184Ti€n vdt tu theo h9'[Ja6ng 1.187.727.965 518.072.992Cong ty CP Tdp doan dau khi An Pha 1.650.000.000Trinh Tt€n Thanh 238.836.679

Cong ty TNHH Thuong mai DVVT Hoang Minh 223.999.772

Tram be tong Song Da 185.270.818 201.790.835T6ng Cong ty Song Da 174.918.414 745.167.553Cong ty C6phdn Song Da 9 - van luu a(Jng 672.670.202Nguyln Van Ngoai 593.851.680HTX DVNN KD t6ng h9'[JH9'[JNhdt 444.000.000Cong ty C6phdn Song Da - Phuong Nam 200.000.000Cdc khoan phai tra, phai n(Jp khac 3.756.051.066 1.311.740.031Baa hiern thftt nghiep 83.425.546 14.821.325

TAng 14.900.113.591 23.951.206.277

5.17 Yay va DQ'dai han31/1212010 0110112010

VND VND -,..::

Yay dai han 31.447.712.173 15.900.000.000Ngan hang TMCP C6ng thuong - Chi nhanh Thanh

31.447.712.173 15.900.000.000Xuan

NQ'dai han 1.953.432.487Thue tai chinh (C6ng ty eho thue tai chinh

1.953.432.487Ngan hang C6ng thirong Vi~t Nam)

;I:Tong 31.447.712.173 17.853.432.487

24

=

CONGTYCOPBANxAYDVNGHATANGSONGDABao cao tai chinh h2J?nh~t cho nam tai chinh k~t thuc ngay 31 thang 12 nam 2010

THUYET MINH BAo cxo TAl cHiNH H<;1PNHAT (TIEP THEO) MAD B 09 - DN/HN

5.18 Vc3nchii SO' hii'u

a. Chi ti~t vc3nchii SO' hiru31112/2010

VND ------18.628.000.00013.225.880.000

758.750.000176.887.370.000

209.500.000.000

0110112010VND

4.657.000.0005.123.354.333

675.000.00041.294.645.667

51.750.000.000

"Cong ty C6 ph~n Song Da 9Ong Vfi Van BayOng LUll Tu~n HungCac c6 dong con lai

ATong

IIII

: I, I

~J: J

: J

Cac giao djch v~ v6n vOi chu SO' hii'u va phan phc3i c8 nrc, chia IQi nhuanNam 2010

VND

b.

V6n dAu tir ciia cho SO' hii'uV6n gop tai ngay dh namV6n gop tang trong namV 6n gop giam trong namV6n gop tai ngay cu6i nam

51.750.000.000157.750.000.000

209.500.000.000

C8 tire, lQi nhuan da chia 8.280.000.000

c. C8 phieu

Nam 2009VND

51. 750.000.000

51.750.000.000

, 1, J

31112/2010 0110112010CA h·1. CA h·1._____ o~p_Ie_u o~p_Ie_u

S6 1U'Q'ngc8 phi~u dang kY phat hanh

S6 1U'Q'ngc8 phi~u da ban ra cong chungC6 phieu ph6 thong

Sc3I11Q'Dgc6 phi~u dllQ'Cmua I~iC6 phieu ph6 thong

S6 lllQ'ng c8 phi~u dang hru hanhC6 phieu ph6 thong

Menh gia c6 phieu dang hru hanh (d6ng/c6 phieu)

~ J

LlJ

L 1

LILJ

20.950.000

20.950.00020.950.000

445.000445.000

20.950.00020.950.000

10.000

~ .1

. I~J

_ J

. I25

5.117.500

5.117.5005.117.500

:\"

:\

5.175.0005.175.000

10.000

("... I

•- ~

CONGTY Co PHAN xAY DUNG HA TANG SONGDABaa cao tai chinh h2}?nh~t cho nftm tai chinh kSt thuc ngay 31 thang 12 nam 2010

,~-

THUYET MINH BAo cAo T~ cHiNH H<}P NHAT (TrEP THEO)

5.18 VBn chii SO'hfru (Ti~p theo)

d. Tinh hinh bi~n dqng vBn cbii SO'hiru

se dtr tl}i 0110112009

Tang trong namTang khacPhan ph6i lei nhuanLai trong namGlam trong namThU lao lIDQT va BKSTrich I~p cac quyGiam khac

S6 dtr tl}i 3111212009

S6 dtr tl}i 0110112010

Tang trong nam

G6p v6nPhan ph6i lei nhuanLai trong IcYMua e6 phieu quyTang do hop nhAt kinh doanh

Giam trong namChia tra e6 me nam 2009Trieh l~p cac quyThu lao HDQT va BKSGiam khac

se du tal 31112/2010

vAn d§u nrciia chii sO' hfru -----'--51. 750.000.000

51. 750.000.000

51. 750.000.000

157.750.000.000157.750.000.000

209.500.000.000

Th~ng dir$. ;I; ;.

von co phan ----'~---':......::..ce phiSu quy --~---Quy dl! phong

tai chinh

12.157.753.767

12.157.753.767=====

12.157.753.767

168.331.380 (10.351.583.945)

(10.351.583.945)168.331.380

200.000.000

200.000.000 -------12.126.085.147 (10.351.583.945)

~v'~rv1~t~'

26

Quy d§u nrphat tri~n -------

3.336.616.940

787.305.764631.481.527

155.824.237

759.546.267

310.541. 732

310.541.732

4.123.922.704======

4.123.922.704

5.125.001.306

LQ'inhu~nsau thu~

chull philn pbAi ------"'-772.684.031

16.933.617.606

16.933.617.6062.622.416.549

25.200.0001.422.766.2761.174.450.273

1.070.087.999======

1.070.087.999

2.307.359.736

15.083.885.088

15.083.885.088

35.834.143.155

4.264.673.156 1.708.942.908

860.328.150 598.416.828

9.248.924.010 ===3.:=3=77::.4=4::7=:.7::3=5

35.834.143.155

17.877.521.6678.280.000.0009.343.699.947

253.821.720

33.040.506.575

MAu B 09 - DNfHN

Dmz vi tinh: VND

Tang

68.776.601.005

18.031.465.102631.481.527466.365.969

16.933.617.6062.622.416.549

25.200.0001.422.766.2761.174.450.273

84.185.649.558

84.185.649.558

190.833.251.631157.750.000.000

5.973.616.06435.834.143.155

(10.351.583.945)1.627.076.357

18.077.521.6678.280.000.0009.343.699.947

253.821.720200.000.000

256.941.379.522

CONG TY co pHAN xAY DlfNG ~ TANG SONG DABao cao tai chinh hqp nhAt cho nam tai chinh kSt thuc ngay 31 thang 12 nam 2010

THUYtT MINH BAo cAo TAl cntsn rror NHAT (TrEP THEO) MAUB 09 - DNIHN

5.19 Doanh thu ban hang va eung cftp djch VI}

Nam 2010VND

Nam 2009VND

Doanh thu hoat dong xay dungDoanh thu bang h6a, thanh phamDoanh thu cung d.p dich V1,l

TAng

104.721.253.032249.094.726.869

8.725.455.096

96.659.363.07942.603.576.368

1.123.681.881

362.541.434.997 140.386.621.328

5.20 Cac khoan giam trir doanh thuNam 2010 Nam 2009

VND VND

Giam gia hang ban 1.190.162.699 954.546

ITAng 1.190.162.699 954.546

, 1

r I5.21 Doanh thu thu§n v~ ban hang va eung dp djch vI}

: JNam 2010 Nam 2009-

~I VND VND•.

Doanh thu thudn hoat dong xay dung 103.531.090.333 96.659.363.079,I

Doanh thu thuan ban bang hoa, thanh pham 249.094.726.869 42.602.621.822r

J Doanh thu thuan cung dp dich V1,l 8.725.455.096 1.123.681.881

J 1.Tong 361.351.272.298 140.385.666.782

I<

I 5.22 Ghi vBn hang banNam 2010 Nam 2009

j VND VND• ',1

::.~I

J Gia v6n heat d9ng xay Hip "~I66.287.006.915 65.269.529.464Gia v6n hang hoa, thanh phAm

.....231.993.426.670 47.642.693.262 -I

: J Gia v6n dich V1,ldii cung dp 5.565.683.359 3.961.003.783...~

,.1 1.

Tong 303.846.116.944 116.873.226.509,

1.J

IJ

1I

27

CONGTYCOPllANxAYDVNGH4TANGSONGDABao cao tai chinh h9P nh~t cho nam tai chinh k&tthuc ngay 31 thang 12 nam 2010

THUytT MINH BAO cAo TAl CHiNH HQ'P NHAT (TIEP THEO)

5.23 Doanh thu hoat dQng tai chinh

MAD B 09 - DNIHN

Nam 2010VND

Nam 2009VND

1r

Lai tiSn giri, tiSn cho yayThu nhap ill chuyen nhirong v6nDoanh thu hoat dong tai chinh khac

TAng

3.471.536.05929.728.000.000

853.811.131

95.542.005

34.053.347.190 95.542.005

5.24 Chi phi tai chinhNam 2010 Nam 2009

VND VND

Uii tiSn yay 13.221. 790.456 3.457.126.955L6 dftu ttr chung khoan 2.705.026.518Chi phi tai chinh khac 591.188.303

TAng 16.518.005.277 3.457.126.955

r I5.25 LQi nhusn tir hoat dQng khac

I., Nam 2010 Nam 2009, I

,j VND VND

,J Thu nh~p khac 8.409.550.878 24.130.102.568

~ IThu thanh ly tai san c6 dinh 1.500.616.892 550.000.000Chenh lech gia tri tai san gap v6n 5.921.326.151

• J Thu nhap tir chuyen QSD d~t 22.261.476.189Nhuong ban V?t tu, tai san khac 564.677.409

~ Thu nhap khac 987.607.835 753.948.970 -=',(

( I Chi phi khac 1.798.524.137 10.441.674.711

l J Gia tri con lai tai san thanh ly 846.963.959 1.016.094.088Chi phi thirc hien hop d6ng hop tac kinh doanh 414.565.818

Ll Chi phi chuyen QSD d~t 8.678.898,852. ,

LJ Chi phi khac 536.994.360 746.681.771 :,-:,J Thu nh~p khac thu§n 6.611.026.741 13.688.427.857

J

c J

I I

L_J

I~JI.J

28

CONG TY co pHAN xA Y DVNG ~ T~G SONG DA.Baa cao tai chinh hQ]?nhftt eho nam tai chinh ket thuc ngay 31 thang 12 nam 2010THUYET MINH BAo cAo TAl cHiNH HQ'P NHA.T (TIEP THEO) MAD B 09 - DNIHN

5.26 Chi phi thu~ thu nh~p doanh nghisp hi~n hanhNam 2010 Nam 2009

VND VND

LQi nhuan k~ toan trmrc thu~ 48.376.723.442 22.349.957.415

Cac khoan di€u ehinh tang 1.151.964.778 3.496.166.171Cac khoan di€u ehinh giam

Thu nh~p chju thu~ 49.528.688.220 25.846.123.586

ThuS sufrt thong thuong 25% 25%

Chi phi thu~ thu nh~p doanh nghi~p 12.382.172.055 6.461.530.897ThuS thu nhap doanh nghiep

(919.765.969)diroc giam theo Thong nr s6 03/2009

Chi phi thu~ TNDN hi~n hanh 12.382.172.055 5.541. 764.928Chi phi thuS 1NDN nam truce chuyen sang (1.018.693.301)

T6ng chi phi thu~ TNDN hi~n hanh 11.363.478.754 5.541. 764.928

5.27 Chi phi san xu§t kinh doanh theo y~u t6Nam 2010 Nam 2009

VND VND

Chi phi nguyen li~u, v~t lieu 134.932.521.412 91.399.748.097.J Chi phi nhan cong 51.092.119.570 11.174.844.096

Chi phi khftu hao tai san e6 dinh 6.835.724.571 3.288.468.977Chi phi dich vu mua ngoai 31.249.449.932 16.749.803.497

J Chi phi khac bang ti€n 25.375.649.481 33.969.288.906

~ I T6ng 249.485.464.966 156.582.153.573-::,.c

, J<,

5.28 Uii cooban tren c6 phi~u y

j·.r'-, :1

Nam 2010 Nam 2009J

:PLQ'i nhuan sau thuS thu nhap ....-

J doanh nghiep (VND) 35.834.143.155 16.933.617.606 "~

Ja. S6 diJu chlnh giam

b. S6 diJu chinh tang

LQ'i nhuan phan b6 cho c6 phieuI ph6 thong (VND) 35.834.143.155 16.933.617.606

, I

I C6 phieu ph6 thong dang hru hanh, ) 13.642.695 5.175.000binh quan trong ky

Uti cooban tren c6 phi~u (VND/c8 phi~u) 2.627 3.272

29

CONGTYCOPBANxAYDVNGH4TANGSONGDABaa cao tai chinh hop nh~t cho nam tai chinh k~t thuc ngay 31 thang 12 nam 2010

THUYtT MINH BAo cAo TAl cHiNH HQP 1\1JIAT(TIEP THEO) MAD B 09 - DNIHN

6. THONG TIN KHAc

6.1 Giao djch vci cac ben lien quanNam 2010

VNDNarn 2009

VND

Thu nhap cua Ban Giam o6c 875.300.265 442.157.553

6.1 s6 Ii~uso sanh

Bao cao tai chinh hop nh~t cho nam tai chinh k€t thuc ngay 31 thang 12 nam 2009 cua Cong tyoa diroc kiem toan boi Cong ty Ki~m toan va Dinh gia Vi~t Nam voi y ki€n ch~p nhan toan b9.

K~toan truong

j_ J

Chu Thi Anh va Van Bay

);

i I~

r IU

30