CONG TY cO pHANTU' vAN THI~TK~ CANG-KY THU";T BI~N

Sao cao tai chinh ali alJ'O'cki~m toancho nam tai chinh k~t th~c vao ngay 31 thang 12 nam 2013

CONG TY cO pHAN TU' VAN THIt:T Kt: CANG - KY THU~T BIt:N

Ml,JC Ll,JC

sAo cAo CllA HQI DONG QUAN TR!

sAo cAo KIt=MToAN DQC L~P

sAo cAo TAl cHiNH DA DU'Q'C KIt=MrOAN

Bang can d6i k~ loan

BaD CaDk~l qua hOi;j1dQng kinh doanh

BaD CaDlU'u chuyen lien Ierhuy~l minh baD CaDlai chinh

Trang

1-3

4-5

=6-9 ',489\-10

iHG'~HIEYI

11 ~iH.V~l

12-28• TP.\=

1.

C6NG TY cO pHAN TV' VAN THI~T K~ CANG - KY THUAT BI~N92 Nam Ky Khai N~hia, PhlfO'ng Ben Nghe, Qu~n 1, Thanh Pho HISChi Minh

sAo cAo CUA HQI DONG QUAN TR!

HOi d6ng Quan tri han h,;mh d$ trlnh bao cao nay cung vai Bao cao tai chinh da dlfaC kiem toan cua Congty ceSphtln Tlf van Thiet ke Cang - Ky thuat Bien cho nam tai chinh ket thuc vao ngay 31 thang 12 nam2013.

Cong ty

Cong ty ceSphtln Tlf van Thiet ke Cang - Ky thu~t Bien ("Cong ty") la doanh nghi$p ceSphtln h6a tiJ'Xi nghi$p Tlf van Thiet ke Cang - Ky thuat Bien theo quyet dinh so 3203/Q8-BGTVT ngay 24 thang10 nam 2004 cua BO Truang BO Giao thong V<;\ntal. Cong ty dlfaC hoat dOng theo Giay chlfngnh<;\ndang ky kinh doanh so 4103002981 (ma so doanh nghi$p 0303592115) ngay 23 thang 12 nam2004, chlfng nhan thay deSiItln thlf chin ngay 31 thang 5 nam 2012 do So' Ke hoach va 8t1u tlfThanh phD H6 Chi Minh cap. Cac Itln thay deSigiay chlfng nhan dang ky kinh doanh chu yeu la dotang von dieu 1$.

Theo Giay chlfng nh<;\ndang ky kinh doanh, nganh nghe kinh doanh cua Cong ty nhlf sau :

- Khao sat va tlf van cong trinh cang - ky thu<;\tBien, cong trinh thuy cong trong wang d6ng tau;- Khao sat mang Ilfai giao thOng van tai thuy;

Khao sat va tlf van cac hang ml,lC ha ttlng cO' So' lien quan den cac cong trinh cang - ky thu<;\tbien, cong trinh thuy cong trang wang d6ng tau;Tlf van laP h6 sO'mai thtlu, tlf van giam sat, tlf van kiem djnh cac cong trinh chuyen nganh;Xay dl,mg thl,fc nghi$m cac cong trinh giao thong v<;\ntai;Thiet ke cac cong trinh giao thong (cang, dlfO'ng thuy); Thiet ke cac cong trlnh thuy;Thiet ke cac cong trinh thuy lai (d<;\p,dlfO'ng htlm, cong, kenh tlf6'i, cong trinh bao v$ ba song);Thiet ke cong trinh ky thu<;\tha ttlng do thi;

- Thiet ke ket cau cong trlnh dan dl,lng va cong nghi$p;Tlf van dtlu tlf (TriJ' tlf van dtlu tlf tai chinh); L<;\pbao cao dtlu tlf;

- L<;\pdl,f an dtlu tlf xay dl,fng cong trinh cac cong trinh giao thong, dan dl,lng va cong nghi$p;- L<;\pquy hoach cac cong trinh giao thOng, dan dl,lng va cong nghi$p;

80 dac ban d6, thiet ke xay dl,fng cong trinh giao thong (ctlu, dlfO'ng bO);- Thiet ke kien truc cong trinh dan dl,lng va cong nghi$p;

Thiet ke nOi - ngoai that cong trinh;- Thiet ke h$ thong di$n cong trinh dan dl,lng va cong nghi$p;

Thiet ke cap thoat nlfac cong trinh;- L<;\pbao cao danh gia tac dOng moi trlfO'ng;

Djch Vl,l tlf van hang hai;Kinh doanh bat dOng san;Kho bai va IlfU giCYhang h6a.Xay dl,fng cong trlnh ky thuat dan dl,lng khac.

Trl,l So' chinh cua Cong ty dlfaC d$t tai so 92 Nam Ky Khai Nghia, qu<;\n 1, thanh pheSHISChi Minh.Cong ty c6 2 chi nhanh :- Chi nhanh phia B~c dlfaC d.;lt tai Nha so 21 TaP the B$nh vi$n Noi Tiel, Lang Ha - Thanh Xuan

keo dai, phlfO'ng Nhan Chinh, qu<;\nThanh Xuan, thanh phD Ha Noi ; va- Chi nhanh Thanh phD HISChi Minh dlfaC d.;lt tai t6a nha Van Ph6ng Portcoast so 328 Nguyen

Trong Tuyen, phlfong 2, qu<;\nTan Binh, thanh phD H6 Chi Minh.

2. Cae thanh vien ella HQi d6ng Quan tr! va Ban £)i~uhanh

Cae thanh vien eua HOi d6ng Quan tri va Ban 8ieu hanh eua Cong ty da dieu hanh hoat dong euaCong ty trong suot nam tai ehinh va den ngay I<;\pBao eao nay bao g6m cae vi nhlf sau:

HQi d6ng Quan tri

6ng Trtln Tan Phue6ng Nguyen Van Loe6ng Nguyen Manh Lrng6ng Pham Duy 80ng6ng Pham Anh TuanBa Nguyen Thi Tam Trinh

Chu tiehPh6 ehu tiehOy vienOy vienOy vienOy vien

GONG TY GO pHAN TU' VAN THI~T K~ GANG - KY THUAT BI~N92 Nam Ky Khoi N~hia, PhU'ong B~n Nghe, Qu$n 1, Thanh Ph6 H6 Ghl MinhsAo cAo CUA HOI DONG QUAN TRI. .

Ban Di~u hanh

Ong Tran Tfm PhucOn9 Pham Anh TuanOng Nguyen Manh lYngOng Pham Duy DOngOng Nguyen Danh NamOng TrU'O'ng Ngoc TU'ongBa Nguyen Thi Tam Trinh

3. Danh gia tinh hlnh kinh doanh

T6ng ~iam d6cPho Tong giam d6c thU'ong tn)'c kiem Giam d6c dl,f anPho T6ng giam d6c kiem Giam d6c chi nhanh Phfa Bi1cPM T6ng giam d6c kiem Giam d6c ky thu$tPho T6ng giam d6cKy SU'trU'ongGiam d6c Tai chfnh - Nhan SI,f

4.

K~t qua hoat dong kinh doanh cua GOng ty cho n<\lm tai chlnh k~t thuc vao ngay 31 thang 12 n<\lm2013 va t1nh hlnh tai chlnh vao cung ngay nay dU'oocthe hi$n trang Bao cao tai chfnh dfnh kem.

Cac 51! ki~n phat sinh sau ngay k~t thuc nam tai chinh

D~n ngay I$p bao cao nay, HOi d6ng Quan tri va Ban Dieu hanh GOng ty cho dIng khOng co Sl,f ki$nnao co the lam cho cac 56 Ii$u va thOng tin da dU'OOctrinh bay trang Bao cao tai chinh da klem toancua GOng ty bi phan anh sai I$ch.

5. Ki~m toan vi€m

GOng ty TNHH Kiem toan AFG Viet Nam dU'oocchi dinh la kiem toan vien thl,fc hi$n kiem toan Baocao tai chlnh cho n<\lmtai chfnh k~t thuc vao ngay 31 tMng 12 n<\lm2013 cua GOng ty.

6. Cong b6 tnkh nhi~m clla Ban Di~u hanh d6i vai Bao cao tal chinh

Ban Dieu hanh GOng ty chiu trach nhi$m I$p Bao cao tai chlnh va dam bao Bao cao tai chlnh daphan anh trung thl,fC va hoopIy ve tinh hlnh tal chlnh vao ngay 31 tMng 12 n<\lm2013 cOng nhU' ketqua hOat dong kinh doanh va lU'u chuyen tien t$ trang n<\lmtai chlnh k~t thuc cung ngay cua GOngty. De I$p Bao cao tai chlnh nay, Ban Dieu hanh GOng ty dU'OOcyeu cau:

- Ll,fa chon phu hOOpva ap dl,mg nhat quan cac chlnh sach k~ toan;- Thl,fc hi$n cac xet doan va U'ac tinh mot cach hOOpIy va th$n trong;

Trinh bay cac nguyen ti1c k~ toan dang dU'OOcap dl,mg, tuy thuoc vao 51)'khac bi$t trong y~u cOngb6 va giai trinh trang Bao cao tai chinh;

_ L$p cac bao cao tai chfnh tren cO'so hoat dong lien tl,lCtny khi gia thuy~t GOng ty se ti~p tl,lChoatdong khOng con pM hOOp;vaThi~t I$p, thl)'C hi$n va duy trl h$ th6ng kiem soat noi bO nh~m ng<\lnch.;ln va phat hi$n gian I$nva sai sot.

Ban Dieu hanh GOng ty cam ket r~ng da tuan thu cac yeu cau neu tren trong vi$c I$p Bao cao taichfnh va nMn thay khOng co van de bat thU'ong xay ra co the anh hU'ong d~n kha n<\lnghoat donglien tl,lCcua doanh nghi$p.

Ban Dieu hanh GOng ty chiu trach nhi$m dam bao 56 k~ toan dU'OOcghi chep day du, phan anh trungthl)'C va hoopIy ti~h hinh tal chinh cu~ Gon~ ty va dam bao Bao c~o tai chfnh cua GOng ty dU'ooc.I$Pphu hOOpcac chuan ml,fC ke toan, che dO ke toan doanh nghl$p VI~t Nam va cac quy d!nh pMp Iy colien quan d~n vi$c I$p va trinh bay bao cao tai chlnh. Ban Dieu hanh cOng chju trach nhi$m dambao an toan cho cac tai san va da thl,fC hi$n cac bien pMp phu hoopde ng<\lnngua va pMt hi$n saisot va cac trU'ong hoopvi pham kMc.

2

C6NG TY c6 pHAN TU' VAN THI~T K~ CANG - KY THUAT BI~N92 Nam Ky Khai N~hia, Phlfong Ben NgM, Qu$n 1, Thanh Pho Ho Chi Minh

sAo cAo CUA HQI DONG QUAN TR!

7. Phe duy~t cac bao cao tai chinh

Chung toi pM duy$t Bao cao tal chlnh dinh kem. Bao cao tai chinh nay dii dlfQ'C kiem toan va phananh trung thl,fc va hQ'p Iy ve tlnh hinh tai chinh cua Cong ty VaG ngay 31 thang 12 nilm 2013, ketqua ho?t dOng kinh doanh va IlfU chuylm tien t$ trong nilm tai chinh ket thUc cung ngay va dlfQ'C I$pphu hQ'p vai cac chufm ml,fC ke toan, che dO ke toan doanh nghi$p Vi$t Nam va cac quy dinh pMpIy c6 lien quan den vi$c I$p va trlnh bay bao cao tai chinh.

3

AFC Vietnam

s6: 36/2014/BCKT-HCM.00126

sAo cAo KIEM roAN DQC L~P

PKFAccountants &business advisers

Kinh gwi:

•...

Cae eo dongCae thilnh vii'm Hoi d6ng Quan tri va Ban Di~u hilnhCong ty Co phiin TU' van Thi~t k~' Cang - Ky thu~t Billn

Chung t6i di:l kiem toan bao cao tai chlnh kem theo cua C6ng ty Co phan TU' Van Thiet ke Cang - KyThu<[lt Bien (goi t~t la "C6ng ty"), dU'oocl<[lpngay 28 thang 3 nam 2014, tiJ' trang 6 den trang 28, baog6m Bang can d6i ke toan t<;lingay 31 thang 12 nam 2013, Bao cao ket qua hO<;ltdong kinh doanh,Bao cao lU'u chuyen HEm t$ cho nam tai chlnh ket thuc cung ngay va Ban thuyet minh bao cao taichlnh.

Traeh nhi~m eua Ban Di~u hanh

Ban £lieu hanh C6ng ty chju trach nhi$m ve vi$c laP va trinh bay trung thl,J'Cva hoop 19 bao cao taichlnh cua C6ng ty theo chuan ml,J'Cke toan, che dQ ke toan doanh nghi$p Vi$t Nam va cac quy d;nhphap 19 c6 Ifem quan den vi$c laP va trinh bay bao cao tai chlnh va chju trach nhi$m ve kiem soatnoi bO ma Ban £lieu hanh xae djnh la can thiet de dam bao cho vi$c laP va trlnh bay bao cao taichlnh kh6ng c6 sai s6t tr<;>ngyeu do gian Ian ho.;lc nham Ian.

Traeh nhi~m ella Killm toan vien

Trach nhl$m cua chung t6i la dU'a ra 9 kien ve bao cao tai chlnh dl,J'a trem ket qua cua cuoc kiemtoan. Chung t6i di:l tien Mnh kiem toan theo cac chuan ml,J'cKiem toan Vi$t Nam. Cac chuan ml,J'cnay yeu cau chung t6i tuan tM chuan ml,J'cva cac quy djnh ve d<;loduc nghe nghl$p, laP ke hO<;lchva thl,J'Chi$n cuoc kiem toan de d<;ltdU'oocSI,J'dam bao hoop 19 ve vi$c If$u bao cao tai chinh cuaCong ty c6 con sai s6t trong yeu hay kh6ng.

C6ng vi$c kiem toan bao g6m thl,J'chi$n cac thu tuc nhtJm thu tMp cac btJng chung klem toan vecac s6 If$u va thuyet minh tren bao cao tai chlnh. Cac thu tuc kiem toan dU'oocIl,J'achon dl,J'atren xetdoan cua kiem toan vien, bao g6m danh gia rui ro c6 sal s6t trong yeu trong bao cao tai chinh dogian Ian ho.;lc nham Ian. Khi thl,J'Chi$n danh gia cac rui ro nay, kiem toan vien di:l xem xet kiem soatnoi bo cua C6ng ty lien quan den vi$c laP va trlnh bay bao cao tai chinh trung thl,J'c, hoop 19 nhtJmthiet ke cac thu tuc kiem toan phu hoopvai tlnh hinh thl,J'cte, tuy nhien kh6ng nhtJm muc dlch dU'a ra9 kien ve hi$u qua cua kiem soat noi bo cua C6ng ty. C6ng vi$c kiem toan cOng bao g6m danh giatlnh thlch hoopcua cac chlnh sach ke toan dU'oocap dung va tfnh hO'P 19 cua cac U'ac tfnh ke toancua Ban £lieu Mnh cOng nhU' danh gia vi$c trinh bay tong the bao cao tai chinh.

Chung t61 tin tU'ang rtJng cac btJng chung kiem toan ma chung t6i di:l thu thap dU'O'c la day du vathlch hO'Plam cO'sa cho 9 kien kiem toan ngo<;litriJ' cua chung t6i.

CoosO> ella y ki~n killm toan ngo~i trw

1. £len ngay 31 thang 12 nam 2013, khoan c6ng nO' pM; thu "C6ng ty Co Phan TU' van Thiet keGiao th6ng van tai phia Nam (Tedi South) vai s6 tien la 9.765.516.627 VND la s6 t<;lm tfnh. VivaY, neu c6 bat ky SI,J'dieu chinh nao d6i vai khoan nO'phai thu nay deu c6 the anh hU'ang dentlnh hinh tai chlnh cua C6ng ty.

Ho Chi Minh Head Office. Tel: +84 82 2200 237. Fax: +84 82 2200 265 • Email: pkf.afchcm@pkf.afcvietnam.vn2/F Indochina Park Tower. NO.4 Nguyen Dinh Chieu Street. District 1 • Ho Chi Minh City. Vietnam. Website: www.pkf.afcvietnam.vn 4

AFC Vietnam is a member firm of the PKF International Limited network of legally independent firms and does not accept any responsibility or liability for the actions or inactions onthe part of any other individual member firm or firms,

sAo cAo KIEMToAN BQC L~P (ti~p theo)

2. Theo chucfm ml,J'c ke toan, che dO ke toan doanh nghi$p Vi$t Nam hi$n hanh, trang dieu ki$nhm;lt dong binh thlfong, bao cao tai chlnh dlfQ'C I~p tren CO'so gia goc. Nhlf di3 neu t<;liml,JC3.1,ml,JC3.7, ml,JC4.10 va ml,Jc4.20 cua thuyet minh bao cao tai chinh, trong nam 2009, nam 2010,can clf vao chlfng thlf tham dinh gia so 02171209/KHDN ngay 26 thang 12 nam 2009 va canclf vao chlfng thlf tham dinh gia so 03691/2010NLAND-HGM ngay 20 thang 12 nam 2010 doGong ty TNHH tham dinh gia Bat Vi$t phat hanh, Gong ty c6 thl,J'chi$n vi$c danh gia l<;Iitai sanco dinh vo hinh - quyen SLY dl,Jng dat theo gia thi trlfong. Vi$c danh gia nay dlfQ'C ghi nh~ntrong Bao cao tai chlnh nam 2009 va 2010 va lam tang gia tri tai san co dinh vo hinh - quyenSLY dl,mg dat trang nam 2009 them khoang 73.377.039.634 VND, nam 2010 them khoang15.571.675.186 VND. Ngoai ra, Gong ty cOng chlfa dl,J' ph6ng chi phi thue thu nh~p doanhnghi$p (neu c6) doi vai khoan chenh I$ch tang them do danh gia l<;Iitai san nay.

Y killn ki€!m toan ngo~i trw

Theo 'I kien clla chung toi, ngo<;li tnf cac anh hlfong cua van de neu t<;lidO<;ln"GO' so cua 'I kienkiem toan ngo<;li tnY', bao cao tai chlnh di3 phan anh trung thl,J'Cva hQ'p 1'1, tren cac khla c<;lnhtrongyeu tlnh hlnh tai chlnh clla Gong ty Go phan Tlf Van Thiet Ke Gang - Ky Thu~t Bien t<;lingay 31thang 12 nam 2013, cOng nhlf ket qua hO<;ltdong kinh doanh va t1nh hlnh IlfU chuyen tien t$ chonam tai chfnh ket thuc cung ngay, phu hQ'p vai cac chuan ml,J'c ke toan, che do ke toan doanhnghi$p Vi$t Nam va cac quy dinh pMp 1'1 c6 lien quan den vi$c I~p va trinh bay bao cao tai chinh.

V~n dfl din nh~n m~nh

Ghung toi Ilfu 'I nglfoi doc den Thuyet minh 4.13 trong Ban thuyet minh bao cao tai chlnh, vao ngay31 tMng 12 nam 2013 cac khoan lai hO<;lc10clla khoan dau tlf vao cac Gong ty con, cac Gong tylien ket va cac khoan dau tlf dai h<;lnkhac chlfa dlfQ'C ghi nh~n vao Bao cao tai chlnh do Gong tychlfa nh~n dlfQ'C Bao cao tai chinh cua cac Gong ty nay. Vi v~y, Ket qua kinh doanh va tlnh hlnh taichfnh cua Gong ty cho nien dO ket thuc vao ngay nay c6 the bi thay doi neu khmin li3i hOac 10cuakhoim dau tlf tren dlfQ'C ghf nh~n. Y kien kiem toan ngo<;litrLYcua chung toi khong lien quan den vande nay.

=,44E---ON!HHIEEM'

, VII----- TP=

DIEP Qu6e SINH•Kit~m toan viE'lnSo Giay GN BKHN kiem toan: 2200-2013-009-1

GONG TY TNHH KI~M ToAN AFG VI~T NAM

Thanh phD Ho Ghi Minh, ngay 28 thang 3 nam 2014

5

CONG TY cO pHAN TU' VAN THI~T K~ CANG - KY THUAT B'~N92 Nam Ky Kh6'i Nghia, PhU'ong Ben NgM, Qu~n 1, Thanh phD Ho Chi Minh

BANGCANDOIK~TOANNgay 31 thcing 12 nam 2013

Ma Thuy~t 31/12/2013 01/01/2013,minh VND VNDso

TAl SANTAl SAN NGAN HAN 100 226.547.387.488 199.726.491.449Ti~n va cae khoan twO'ng dwO'ng ti~n 110 4.1 9.726.978.941 5.103.832.689

Tien 111 7.316.978.941 5.103.832.689Cac khoan tU'O'ngdU'O'ngtien 112 2.410.000.000

Cae khoan d~u tw tai ehinh ng~n h~n 120 4.2 1.542.526.800 3.228.284.4008au tU' ng~n han 121 1.542.526.800 3.228.284.400DI,J'phong giam gia CK dau tU' ng~n han 129

Cae khoan phai thu 130 97.315.714.387 78.159.301.670Phai thu kMch hang 131 4.3 13.380.746.806 8.360.585.867 -=

~Tra trU'ac cho ngU'oi ban 132 4.4 28.656.865.627 21.480.323.847Phai thu noi bO ng~n han 133 ; T'

'j HUPhai thu theo tien do ke hoach hQ'pdong 134 TO~xay dl,J'ng .r HCac khoan phai thu kMc 135 4.5 55.657.436.841 48.318.391.956DI,J'phong cac khoan phai thu kh6 d6i --="139 (379.334.887) \'\0c=-

Hang tan kho 140 4.6 111.811.298.416 108.488.420.679Hang ton kho 141 111.811.298.416 108.488.420.679DI,J'phOng giam gia hang t6n kho 149

Taj san ng~n h~n khcie 150 6.150.868.944 4.746.652.011Chi phi tra tmac ng~n h,;1n 151 57.755.711 58.160.175Thue GTGT dU'Q'ckhau trli' 152 4.16 887.794.245 719.540.079Thue va cac khoan phai thu Nha nU'ac 154Giao djch mua ban 'ai trai phieu Chinh phu 157rai san ng~n han kMc 158 4.7 5.205.318.988 3.968.951.757

6

C<JNG TY cO pHAN TU' VAN THI~T K~ CANG - KY THUAT BI~N92 Nam Ky Khoi Nghia, PhU'CrngB~n Nghe, Qu$n 1, Thanh pho Ho Chi Minh

BANG CAN £)01 KE rOANNgay 31 thang 12 nam 2013

Mil Thuy~l 31/12/2013 01/01/2013,minh VNDso VND

TAl SANTAl SAN oAI HAN 200 324.462.241.923 332.628.358.760

Cae khoan phai thu dai h~n 210 9.765.516.627 9.765.516.627

Phai thu dai h,;!n clla khach hang 211 4.8 9.765.516.627 9.765.516.627

Von kinh doanh {y dan vi trl,l'Cthuoc 212

Phai thu noi bOdai h,;ln 213

Phai thu dai han khac 21801,1' phOng phai thu dai han kh6 d6i 219

rai san e6 dlnh 220 175.214.373.921 186.760.892.584

Tai san co dinh hCfu hinh 221 4.9 40.910.396.269 43.542.764.313 ~.C'Nguyen gia 222 57.232.015.217 61.480.403.628 ~

Gia tri hao m6n lOy k~ 223 (16.321.618.948) (17.937.639.315) J H~

Tai san co dinh thue tai chinh 224 N

Nguyen gia 225 ~hIGia trj hao m6n lOy k~ 226 ~

Tai san co djnh vo hinh 227 4.10 101.274.155.310 102.352.642.691 ~

Nguyen gia 228 106.943.584.325 106.975.927.585

Gia trj hao man lOy k~ 229 (5.669.429.015) (4.623.284.894)

Chi phi xay dl,l'ng cO' ban do dang 230 4.11 33.029.822.342 40.865.485.580

BAt dQng san dliu hI' 240

Nguyen gia 241

Gia tri hao man lOy k~ 242

Cae khoan dliu tU' tai ehinh dai h~n 250 4.12 137.270.730.729 135.270.730.729

Dau tU' vao cong ty con 251 105.429.873.729 105.429.873.729

Dau tU' vao cong ty lien k~t, lien doanh 252 24.287.907.000 22.287.907.000

Dau tU' dai han khac 258 7.552.950.000 7.552.950.000

01,1' phong giam gia dau tU' dai han 259

rai san dai h~n khae 260 2.211.620.646 831.218.820

Chi phi tra tmoc dai han 261 4.13 2.211.620.646 831.218.820

Tai san thu~ thu nh$p hoiln lai 262

Tai san dai han khac 268

TONG CQNG TAl SAN 270 551.009.629.411 532.354.850.209

7

C6NG TY c6 pHAN TU' VAN THI~T K~ CANG - KY THU,A.T BI~N

92 Nam Ky Khai Nghia, PhU'ong B~n Nghe, Qu~n 1, Thanh pho HISChi Minh

SANG CAN £>61KE ToANNgay 31 lhang 12 nam 2013

Ma Thuy~t 31/12/2013 01/01/2013,minhso VND VND

NGUON VONNO' PHAI TRA 300 280.041.581.245 263.187.685.131NQ' ng~n h\ln 310 267.213.113.128 250.359.217.014

Vay va nO'ng~n h<;1n 311Phai Ira cho ngU'oi ban 312 4.14 16.525.231.730 26.074.053.781... NgU'oi mua Ira liEm IrU'6'c 313 4.15 214.019.765.270 177.582.720.506Thu~ va cac khoan phai nop nha nU'6'c 314 4.16 26.967.293.161 27.566.211.154Phai Ira c6ng nhan vien 315 1.518.082.400 32.395.000

• Chi phi phai Ira 316Phcli Ira noi bo 317Phai Ira Iheo li~n do k~ hO<;1chhO'PdlSng 318 '"xay dl,mg ), ,Cac khoan phai Ira, phai nop khac 319 4.17 4.641.172.668 14.326.337.897DI,J'phOng phai Ira ng~n h<;1n 320 .~Quy khen IhU'ang va phuc 100i 323 4.18 3.541.567.899 4.777.498.676 ~'7'Giao dich mua ban l<;1iIrai phi~u Chlnh pM 327.. NQ'dai h\ln 330 12.828.468.117 12.828.468.117Phai Ira dai h<;1nngU'oi ban 331Phai Ira dai h<;1nnoi bo 332..Phai Ira dai h<;1nkhac 333 4.19 12.828.468,117 12.828.468.117Vay va nO'dai h<;1n 334Thu~ Ihu nh~p hoan l<;1iphai Ira 335DI,J'phong Irq cap mal vi$c lam 336DI,J'phOng phai Ira dai h<;1n 337

.. Doanh Ihu chU'a Ihl,J'chi$n 338Quy phallrien khoa hoc c6ng ngh$ 339

VON CHO so' HO'U 400 270.968.048.166 269.167.165.078.. V6n chu 560 hfru 410 4.20 270.968.048.166 269.167.165.078

Von dau IU' cua chu sa hCfu 411 120.870.700.000 120.870.700.000Th$ng duovon co phfm 412 7.625.000.000 7.625.000.000Von khac cua chu sa hCfu 413Co phieu quy 414Chenh I$ch danh gia l<;1ilai san 415 88.948.714.820 88.948.714.820Chenh I$ch Iy gia hoi doai 416Quy dau IU' phallrien 417 7.460.000.000 7.460.000.000

.. Quy dl,J'phong lai chlnh 418 6.310.000.000 6.310.000.000Quy khac thuoc von chu sa hCfu 419LO'inhu~n chU'a phan phoi 420 39.753.633.346 37.952.750.258NgulSn von dau IU' XDCB 421

Ngu6n kinh phi va quy khac 430Ngu6n kinh phi 432Ngu6n kinh phi da hinh thanh TSC£) 433

TONG CQNG NGUON VON 440 551.009.629.411 532.354.850.209

8

CONG TY CO pHAN TU' VAN THI~T K~ CANG - KY THUAT BI~N92 Nam Ky Kh&i Nghia, PhV'ang Ben Nghe, Qui;1n1, Thanh phD H6 Chi Minh

BANGCANDOIK~TOANNgay 31 thang 12 nam 2013

CHI TIEU NGOAI BANG CAN DOl K~ ToAN

rai san lhue ngoaiVi;11IV', hang h6a nhi;1ngiCf ho, nhi;1ngia congHang h6a nhi;1nban ho, nhi;1nky g&iNO'kh6 d6i da xli Iy - VNONgO<;liIe cac IO<;li-USO-JPY01)' loan chi 51)' nghieP, dl)' an

Thuy~tminh

4.14.1

31/12/2013

2.662,6229.751,00

01/01/2013

108.094,5029.751,00

NGO NGQC THU NHAN NGUYE:N TH! TAM TRINHKe toan trU'ong Giam doc rai chinh-Nhan 5lf

- 9

)

CONG TY cO pHAN TV' VAN THI~T K~ CANG - KY THUAT SI~N

92 Nam Ky Khai Nghia, PhLf6'ng Slln Nghe, Qu~n 1, Thanh phD HiSChi Minh

sAo cAo KET QuA HO~T DONG KINH DOANHNam tai ehinh kt!t thue vao ngay 31 thang 12 nam 2013

Ma Thuy~t Nam 2013 Nam 2012,minh VND VNDso

Doanh thu ban hang va eung e~p dieh vl,l 01 80.366.738.263 38.880.747.749Cae khoan giam tni' doanh thu 02Doanh thu thu~n 10 5.1 80.366.738.263 38.880.747.749Gia von hang ban 11 5.2 67.858.263.618 29.776.327.040LQ'i nhu~n gQP 20 12.508.474.645 9.104.420.709Doanh thu hOGltdong tai ehlnh 21 5.3 1.060.435.577 1.874.214.251Chi phltai ehinh 22 5.4 2.788.763.889 43.310.617

Trang 66: chi phf Jai vay 23 2.788.763.889Chi phi ban hang 24Chi phi quan Iy doanh nghi$p 25 5.5 9.964.765.022 11.219.130.285LQ'i nhu~n tCPho~t dQng kinh doanh 30 815.381.311 (283.805.942)Thu nh~p kMe 31 5.6 1.962.810.832 1.727.461.276Chi phi khac 32 5.7 560.843.811 130.820.237LQ'i nhu~n khae 40 1.401.967.021 1.596.641.039T6ng lQ'i nhu~n kt! toan trU'O'e thut! 50 2.217.348.332 1.312.835.097Chi phi thullthu nh~p doanh nghi$p hi$n hanh 51 5.8 417.845.244 47.046.006Chi phi thullthu nh~p doanh nghi$p hoan IGli 52LQ'i nhu~n sau thut! thu nh~p doanh nghi~p 60 1.799.503.088 1.265.789.091

Lai cO' ban tn~n e6 phillu 70 5.9 1.489 1.047

NGO NG9C THU NHANKt! toan trU'cYng

10

Nam 2012VND

Nam 2013VND

,so

CONG TY cO pHAN TU' VAN THIE:T KE:CANG - KY THUAT BIE:N92 Nam Ky Khai Nghia, PhlfO'ng B~n Nghe, Qu~n 1, Thanh phD Ho Chi Minh

sAo cAo LU'U CHUYEN TIEN T~ - Thea phU'O'ngphap trt,l'C ti~pNam tai chinh k~t thuc vao ngay 31 thilng 12 nam 2013

MaLU'U CHUYEN TIEN TlY HO~T DQNG KINH DOANHTien thu tCrban hang, cung ctlp dv, doanh thu khac 01Tien chi tra cho nglfO'i cung ctlp hang h6a, dich VI,J 02Tien chi tra cho nglfO'i lao dong 03Tien lai vay da tra 04Thu~ thu nh~p doanh nghi$p da nop 05Tien thu kMc tCrhoat dong kinh doanh 06Tien chi khac tCrhoat dong kinh doanh 07Lwu chuy~n ti~n thu~n tli' hoe.ttdQng kinh doanh 20

LU'U CHUYEN TIEN Tlr HO~T DQNG DAu TU'Tien chi mua slim, XD T8CB va cac T8DH khac 21Tien thu thanh Iy, nhlfO'ng ban T8CB va T8DH khac 22Tien chi cho vay, mua cong CI,JnO'clla dO'n vi khac 23Tien thu hoi cho vay, ban lai cong CI,JnO'clla BV khac 24Tien chi dtJu tlf g6p von vao dO'n vi kMc 25Tien thu hoi dtJu tlf g6p von vao dO'n vi khac 26Tien thu lai cho vay, co tlYCva 100inhu~n dlfO'c chia 27Lwu chuy~n ti~n thu~n tli' hoe.ttdQng d~u tw 30

119.670.295.913 91.928.215.619(52.780.391.259) (50.730.381.361 )(21.604.495.479) (28.677.250.481 )(2.788.763.889)(7.236.614.863) (3.485.476.091 )

~19.479.678.127 13.546.611.240

~(36.443.162.096) (23.173.681.380)iR.\CH18.296.546.454 (591.962.454)

Kli

(1.481.822.272) (985.298.580) ~529.791.323 ~

,AA8995(17.697.394.129) (35.046.719.125) .------....

5.915.441.699 15.855.720.571 ONG n(2.000.000.000) (4.896.200.000) ,NHIEM HU

IEM TO~

1.055.760.809 1.832.421.713 ~ VI~T H(13.678.222.570) (23.240.075.421 ) ~

.:JP.1-\9-=-LU'U CHUYEN TIEN Tlr HO~T DQNG TAl CHiNHTien thu tCrnh~n von g6p clla chll So' hCl'u 31Tien chi tra von g6p cho cac chll So' hCl'u 32Tien vay nglln han, dai han nh~n dlfO'c 33Tien chi tra nO'goc vay 34Co tlYC,10';nhu~n da tra cho chll So' hCl'u 36Lwu chuyim ti~n thu~n tli' hoe.ttdQng tai chinh 40

LU'U CHUYEN TIEN THUAN TRONG KY 50TIEN vA TU'O'NG DU'O'NG TIEN DAu KY 60Anh hlfang clla thay doi ty gia hoi doai quy doi ngoai t$ 61

T1EN~O

NGt> NGQC THU NHAN NGUYEN TH! TAM TRINHK~ toan trwang Giam doc Tai chinh-Nhan 5lf

(23.832.037.875)28.935.870.564

5.103.832.689

11

CONG TY cO pHAN TV' VAN THI~T K~ CANG - KY THUAT BI~N92 Nam Ky Khoi Nghia, PhU'6'ng Blln Nghe, Qu$n 1, Thanh Pho Ho Chi Minh

THUYET MINH sAo cAo TAl CHiNHCho n1\m lai chinh kllllhuc vao ngay 31lhang 12 n1\m 2013

Ban lhuyet minh nay la mot bO ph$n kh6ng the tach r6'i dU'Q'cdQc cung vai cac bao cao tai chlnh dinh kem.

1. DAC DIEM HO~T DQNG

C6ng ty Co phtln TU' vEmThiet ke Cang - Ky lhu$t Bien ("C6ng ty") la doanh nghiep hO<;ltdong theoGiay chung nh$n d1\ng ky kinh doanh so 4103002981 (ma so doanh nghiep 0303592115) ngay 23thang 12 n1\m 2004 do So Ke hO<;lchva Dtlu tU' Thanh phO Ho Chi Minh cap va da dU'Q'cthay doiden Itln thu 9 ngay 31 thang 5 n1\m 2012. Cac Itln thay doi giay chung nh$n d1\ng ky kinh doanh chuyeu la do 11\ngvon dieu Ie.

Nganh nghe kinh doanh cua C6ng ty la:Khao sat va 1U'van c6ng trlnh cang - ky lhu$t Bien, c6ng trinh thuy c6ng trong XU'ong d6ngtau;Khao sat m<;lnglU'ai giao thOng v$n tai thuy;Khao sat va tU' van cac h<;lngml,JCh<;lltlng cO' so lien quan den cac c6ng trinh cang - ky lhu$tbien, c6ng trlnh thuy c6ng trong xU'O'ngd6ng tau;TU' van l<;ipho sO'm6'i thtlu, tU' van giam sat, tU' van kiem dinh cac c6ng trlnh chuyen nganh;Xay dl,mg thl,J'cnghiem cac c6ng lrinh glao th6ng v<;intai;Thiet ke cac c6ng trlnh giao th6ng (cimg, dU'6'ng thuy);Thiet ke cac c6ng trlnh giao thOng (cang, dU'6'ng thuy); Thiet ke cac c6ng trlnh lhuy;Thiet ke cac c6ng trinh thuy lQ'i (d<;ip, dU'6'ng htlm, cong, kenh tU'6'i, c6ng lrinh bao ve b6's6ng); Thillt kll c6ng trlnh ky thu<;ith<;lttlng d6 thi;Thillt kll kllt cau c6ng trlnh dan dl,Jngva c6ng nghiep;TU' van dtlu tU' (lny tU' van dtlu tU' tai chfnh); L<;ipbao cao dtlu tU';L<;ipcac dl,J' an dtlu 1U'xay dl,mg c6ng trinh cac c6ng trinh giao th6ng, dan dl,Jng va c6ngnghiep.L<;ipquy hO<;lchcac c6ng trlnh giao th6ng, dan dl,mg va c6ng nghiep;Do d<;lcban do, thiet ke xay dl,J'ngc6ng trinh giao thOng (ctlu, dU'6'ng bO);Thillt ke kien truc c6ng trinh dan dl,Jngva c6ng nghiep; Thiet ke noi - ngo<;lithat c6ng trlnh;Thiet ke he thong dien c6ng trinh dan dl,Jngva c6ng nghiep;Thillt ke cap thoat nU'ac c6ng trlnh; L<;ipbao cao danh gia tac dong m6i trU'6'ng;Djch VI,JtU' van hang hai; Kinh doanh bat dong san; Kho bai va lU'u giCf hang h6a.Xay dl,J'ngc6ng trlnh ky thu<;ildan dl,Jngkhac.

Trl,Jso chinh cua C6ng ty dU'Q'cd~ll<;li so 92 Nam Ky Khoi Nghia, qu$n 1, thanh pho Ho Chi Minh.C6ng ty c6 2 chi nhanh :

Chi nhanh phla Bilc dU'Q'cd~t t<;liNha so 21 T<;ipthe Benh vien Noi Tiet, Lang H<;l- Thanh Xuankeo dai, phU'6'ng Nhan Chinh, qu<;inThanh Xuan, thanh phD Ha Noi

- va Chi nhanh Thanh pho Ho Chi Minh dU'Q'cd~t t<;liloa nha Van Phong Portcoast so 328 NguyenTrQng Tuyen, phU'6'ng 2, qu$n Tan Binh, thanh pho Ho Chi Minh.

Vao n~ay 31 thang 12 nam 2013 tong so can bo nhan vien C6ng ty la 143 ngU'6'i (cuoi nam 2012tong so nhan vien c6ng ty la 168 ngU'oi).

2. CO'56' LAPBAa cAo TAl cHiNH

Bao cao tai chlnh dU'Q'ctrinh bay b~ng dong Viet Nam, dU'Q'Cl<;iptheo cac chuan ml,J'Cke toan, chedo kll toan doanh nghiep Viet Nam hien hanh.

Bao cao tai chinh dU'Q'c l<;iptren cO' 50' gia goc. Cac chlnh sach ke toan dU'Q'cC6ng ty ap dl,Jng nhalquan va phu hQ'p vai cac chlnh sach kll toan da dU'Q'cSlY dl,Jng trang nhCfng nam trU'ac.

Nam lai chlnh cua C6ng ty bilt dtlu tCf ngay 1 thang 1 va kel thUc vao ngay 31 thang 12 hang nam.

DO'n vi tien te dU'Q'CSlY dl,Jng trang ke toan la dong Viet Nam (VND).

Hinh thuc so ke loan ap dl,Jngcua C6ng ty la Chung tCfghi so.

12

=~NG T"IEM HIM TO'ItEll

CONG TY cO pHAN TU' VAN THIt=T Kt= CANG - KY THUAT Blt=N, .92 Nam Ky Khai Nghia, P~U'ang ~en Ng~e, Qul;l~ 1, Thanh Pho Ho Chi Minh

THUYET MINH BAO CAO TAl CHINHCho nam tai chlnh ket thuc vao ngay 31 thang 12 nam 2013

3. cAc CHiNH sAcH K~ ToAN CHU Y~U

3.1 Quy U'&c kfl toan chung

Cac chfnh sach ke toan cua Cong ty SlYdl,mg de Il;lp cac bao cao tai chlnh dU'Q'cap dl,mg nhat quanvai cac chlnh sach da dU'Q'cap dl,mg de Il;lp cac bao cao tai chlnh ngo<;li tni trU'ang hoopghi nhl;ln ~<;IIthuyet minh so 3.7 va Slf thay doi trang chfnh sach ke toan lien quan den vi$c ap dl,mg hU'ang danke toan mai nhU' trinh bay dU'ai day

Ap dl.lng hU'&ng d~n kfl toan m&i

HU'&ng d~n m&i vll ehfl de?qUlin Iy, Slr dl.lng va trieh khAu hao tai san co djnh:

Ngay 25 thang 04 nam 2013, BO Tai chlnh da ban hanh Thong tU' so 45/2013/TT-BTC ("Thong tU'45") hU'ang dan che dO quan fy, SlYdl,mg va trlch khau hao tai san co djnh. Thong tU' nay thay theThong tu:. so ~03/200~1T-r:-BT.C ('ThOng tU' 203~) ngay 2.0 ~hEm~1.0 nam 2009 cua BO .Tai chinhhU'ang dan che dO quan Iy, SU'dl,mg va trlch khau hao tal san co drnh. Thong tU' 45 c6 hl$u IIfC thlhanh ke tli ngay 10 thang 06 nam 2013 va ap dl,mg cho nam tai chinh 2013 tra di.

HU'&ng d~n m&i vll trieh I~p dl,l' ph6ng giam gia d~u tU' dai h~n vao doanh nghi~p

Ngay 28 thang 06 nam 2013, BO Tai chlnh da ban hanh ThOng tU' so 89/2013/TT-BTC ("ThOng tU'89") slYa doi, bo sung Thong tU' so 228/2009/TT-BTC ngay 07 thang 12 nam 2009 cua BOTai chinhhU'ang dan che dO trich Il;lp va SlYdl,mg cac khoan dlf ph6ng giam gia hang ton kho, ton that cackhoan dau tU' tai chlnh, nO' phai thu kh6 d6i va bao hanh san pham, Mng hoa, cong trinh xay lap t<;lidoanh nghi$p. ThOng tU' 89 c6 hi$u life thi Mnh ke tli ngay 26 thang 07 nam 2013.

3.2 Tilln va cae khoan tU'cmg dU'O'ngtilln

Tien bao gom tien mat t<;liquy, cac khoan tien glYi ngan hang (khong ky h<;ln)va tien dang chuyen.Cac khoan tU'ang dU'ang tien la cac khoan dau tU' ngan h<;lnc6 thai h<;lnthu hoi hOac dao h<;lnkhOngqua 3 thang c6 kha nang chuyen doi d~ dang thanh mOt IU'Q'ngtien xac djnh va khong c6 rui ro trongchuyen doi thanh tien.

3.3 Cae giao djeh b~ng ngo~i t~

Trang nam, cac nghi$p VI,Jphat sinh bang dong tien khac vai VND dU'Q'cquy doi ra VND theo ty giahoi doai vao ngay phat sinh nghi$p VI,J.Cac khoan chenh I$ch ty gia thlfc te phat sinh trong namdU'Q'cghi nhl;ln vao doanh thu hO<;ltdOng tai chinh hOac chi phi tai chinh.

Vao thai diem cuoi nam tai chlnh, cac khoan ml,JCtien t$ (tien va cac khoan tU'ang dU'ang tien, cackhoan phai thu, nO' pMi tra) c6 goc ngo<;lit$ dU'Q'cdanh 9ia l<;Iitheo ty gia blnh qUEmlien ngan Mngdo Ngan hang NM nU'ac Viet Nam cong bo vao thai diem cuoi nam. Cac khoan chenh I$ch ty giaphat sinh do danh gia l<;Iicac khoan ml,JCtien t$ c6 goc ngo<;lit$ dU'Q'cghi nhl;ln vao doanh thu hO<;ltdOng tai chinh hOac chi phi tai chlnh.

3.4 Cae khoan phai thu

Cac khoan phai thu thU'ang m<;liva cac khoan phai thu khac dU'Q'cphan anh theo nguyen gia trli didl,J'ph6ng phai thu kh6 doi.

DI,J'ph6ng nO' phai thu kh6 doi the hi$n phan gia trj dl,J'kien bj ton that do cac khoan pMi thu khOngdU'Q'ckhach hang thanh toan phat sinh doi vai so dU' cac khoan phai thu t<;lithai diem Il;lp Bang candoi ke toan. Vi$c trich Il;lp hOac hoan nhl;lp khoan dl,J'phong nO' phai thu kh6 doi dU'O'cghi nhan vaochi phi quan Iy doanh nghi$p tren bao cao ket qua hO<;ltdOng kinh doanh.

13

CONG TY cO pHAN TU' VAN THI~T K~ CANG - KY THUAT BI~N92 Nam Ky Kh6'i Nghia, PhU'cmg Ben Nghe, QU<;ln1, Thanh Pho Ho Chi MinhTHUYET MINH sAo cAo TAl CHiNHCho n~m tai chlnh ket thuc VaGngay 31 thang 12 n~m 2013

3.5 Hang t6n kha

Hang ton kho dlfQ'C tlnh theo gia goc. TrU'ang hQ'pgia tri thUEJnco the thl,J'Chi$n thap han gia goc thitinh theo gia trj thuan co the thl,J'Chi$n dlfQ'C. Gia goc hang ton kho bao gom chi phi mua, chi phiche bien va cac chi phi lien quan trl,J'ctiep khac phat sinh de co dU'Q'c hang ton kho 6' dja diem vatr<;lngthai hl$n t<;li.Gla trj thuan co the thl,l'Chi$n dlfQ'C la gla ban lfac tfnh tru chi phi ban hang lfactinh.

Hang ton kho dlfQ'C ghl nh~n thee phlfang phap ke khai thlfang xuyen. Gla tri nguyen v~t lI$u dlfQ'Cxac dinh theo gia thl,l'c te dlch danh cua chi phi nguyen v~t lI$u do.

Chi phi san xuat klnh doanh d6' dang bao gom chi phi nguyen v~t lI$u trl,l'c tiep, chi phi nhan congtrl,J'ctiep va chi phi san xuat chung co lien quan dlfQ'C phtJn bo dl,J'a tren m(rc do he<;ltdong blnhthlfang.

Dl,I' ph6n~ cho hang ton kho dlfQ'C trich I~p cho phan gia trj dl,J'klen bj ton that do glam gia v~t tlf,thanh pham, hang hoa ton kho thuoc quyen s6' hCrucua Cong ty co the xay ra (giam gia, kem phamchat, loi thOi, ... ) dl,l'a trem b~ng ch(rng hQ'p Iy ve Sl,l' giam gia trj VaG thai diem cuoi nam tai chlnh.Cac khoan tang ho$c glam dl,l' phang nay dlfQ'C ghi nh~n VaG gia von hang ban tren Bao cao ketqua hO<;ltdong kinh doanh.

3.6 rai san c6 dinh hQ>uhinh

Tai san co dinh hCruhlnh dlfQ'C the hi$n theo nguyen gla tru di gia trj hao man lOy ke.

Nguyen gia cua mot tai san co dinh bao gom gia mua va cac khoan chi phi lien quan trl,l'c tiep denvi$c dlfa tai san d6 VaG SLYdl,mg. NhCrng chi phi mua s~m, nang cap va dol mai tai san co djnhdlfQ'C chuyen hoa thanh tai san co djnh, nhCrng chi phi baa trl va sLYachCra dlfQ'C ghi VaGchi phi cuanam hl$n hanh.

Khl ban hay thanh Iy tal san, nguyen gia va gia trj hao man lOy ke cua tai san dlfQ'C xoa so trang cacbao cao tai chinh va bat ky cac khoan lai 10 nao phat sinh do vi$c thanh Iy deu dlfQ'C h<;lchtoan VaGbao cao ket qua hO<;ltdong klnh doanh.

Khau hao tai san co djnh hCru hlnh dlfQ'C tinh theo phlfang phap khau hao dU'ang thang theo thOigian hCru Ich lfac tinh cua cac tai san nhlf sau :

Nha cLYa,v~t kien trucMay mac thiet bjPhlfang ti$n v<;lntaiThlet bj truyen danThiet bj dl,mg CI,Jquan Iy

15 - 30 nam3 - 8 nam3 - 10 nam6 - 8 nam3 - 5 nam

14

CONG TY cO pHAN TU' VAN THI~T K~ CANG - KY THU,A.T BI~N92 Nam Ky Khai Nghia, Phuang B~n Nghe, Qu~n 1, Thanh Ph6 HISChi MinhTHUY~T MINH sAo cAo TAl CHiNHCho ni3m tai chinh ket thuc vao ngay 31 thang 12 ni3m 2013

3.7 rai san co dinh vo hinh

Tai san co dinh va hlnh duQ'C phan anh theo nguyen gia va gia trj hao man luy ke.

Quy/m Slf dl,mg oatNguyen gia ban dau clla Quyen su dl,mg dllt dUQ'c ghi nh~n theo gia goc bao gam chi phi mua vacac chi phi phat sinh trl,J'c tiep de co duQ'C quyen su dl,mg dM Quyen su dl,mg dllt duQ'c cllp chothai h,;ln khOng xac dinh, do do khOng trich khllu hao.

COng ty co quyen su dl,mg dllt cac di$n tlch dM t<;licac dia diem sau :

-Di~ntlCh-----------8iadr~m--------"-"-"'-'-'--'-"-----'-"-2" ._..- _ _.- '1.' ,-. -., '-.- .•..... -- - ..- ...•.... - •••- ..-.---.;f ------- "'---'-

400,4m so 328 duang Nguyen Trong Tuyen, Qu~n Tan Binh,thanh pho Ho Chi Minh

- ..-.-'2 ...-...-------- ..-. . ... -.-- ..-- ..:r-;r--------.----- ..-.-..--..--------...76.486,00 m thua 65, ban do so 52 xi3 Phuoc Hoa, huy$n Tan Thanh,-.-.----z-----------------!i.~.b- Ba__~ia V.9!1g~<!lJ.------ _ _._ _ _ __.._,. , .~ 70m_________~~-I!~!1-.'{?_~~l~u, Phuang....1}'.QLJ5Jn.?L.t~_a..r!l!_RhoHo Chi M~

Trong ni3m 2009, gia tri quyen su dl,mg dllt clla cac di$n tlch t<;licac dia diem tren duQ'c danh gia l<;liva ghi nh~n trang Bao cao tai chlnh theo gia tri dUQ'c tham dinh bai COng ty TNHH tham dinh gia8llt Viet, theo chung thu tham dinh gia so 02171209/KHDN ngay 26thang 12 ni3m 2009.

Trong ni3m 2010, gia trj quyen su dl,mg dat clla cac di$n lich t<;licac dia diem tren duQ'c danh gia l<;liva ghi nh~n trang Bao cao tai chlnh theo gia tri duQ'c tham dinh bai COng ty TNHH tham dinh gia8llt Viet, theo chung thu tham dinh gia so 03691/2010NLAND-HCM ngay 20 thang 12 ni3m 2010.

Phfln mtim vi tfnh

Phan mem vi linh duQ'c ghi nMn nhu tai san co dinh va hlnh, duQ'C khllu hao theo phuO'ng phapduang thang trang tMi gian tCf3 den 6 ni3m.

3.8 Xliy dl!'ng cO' ban da dang

Chi phi xay dl,J'ng CO'ban da dang 103 chi phi xay dl,J'ng cac cOng trinh chua hoan thanh va khOngtrlch khllu hao trong suot giai dO<;lndau tu xay dl,mg da dang.

3.9 8iiu tIP vao cong ty con, cong ty lien k~t va cong ty lien doanh

Cac khoan dau tu vao cOng ty con duQ'c ghi nh~n khi COng ty n~m quyen kiem soat tren phuO'ngdi$n tai chlnh cOng nhu chlnh sach hO<;ltdong, thuang duQ'c the hi$n thOng qua vi$c n~m giCf tren50% quyen bieu quyet dol voi cOng ty nay.

Cac khoan dau tu vao cOng ty lien ket duQ'c ghi nh~n khi COng ty co anh huang dang ke nhungkhOng phai kiem soat, thuang duQ'c the hi$n thOng qua vi$c n~m giCf tCf 20% den 50% quyen bieuquyet doi vai cOng ty do.

Cac khoan dau tu vao cOng ty lien doanh duQ'c ghi nMn khi co thoa thu~n bg.ng hQ'p dong clla haihay nhieu ben de cling thl,J'chi$n hO<;ltdong kinh te, ma hO<;ltdong nay duQ'c dong kiem soat bai cacben gop von lien doanh.

Trong bao cao tai chinh rieng clla COng tv, cac khoan dau tu vao cac cOng ty con duQ'C the hi$ntheo gia goc trCfdi khoan 10 do ton thlll.

15

-.-----------------------------------

CllNG TY Cll pHAN TU' VAN THI~T K~ CANG - K'Y THU)l.T BI~N92 Nam Ky Kh6'i Nghia, PhU'ong Ben Nghe, Quc;'ln1, Thanh Pho He Chi Minh

THUY~T MINH sAo cAo TAl CHiNHCho ni'lm tai chfnh ket thuc vao ngay 31 thang 12 ni'lm 2013

3.10 v6n chu sa hli'u

v6n af1u tU'cua cM sa hCfu

Von dtlU tU' cua chu 56' hCru 103 von g6p cua cac co dOng dU'oocghi nhc;'lntheo m$nh gia.

Th?ng dU' v6n c6 phf1n

Th$ng dU' von co phan dU'OOcghi nh$n khi phat sinh chenh I$ch ti'lng/(giam) do phat Mnh co phieucao/(thap) han m$nh gia va chenh I$ch ti'lng/(giam) so voi gia mua l<;likhi tai phat Mnh co phieuquy.

3.11 Doanhthu

Doanh thu cung c~p dich Vl,l

Doanh thu cung cap djch VI,I dU'oocghi nh$n dl,l'a tren phan cOng vi$c da hoan tMnh trong ky vadU'OOCkMch Mng xac nh$n vao bien ban nghi$m thu. COng ty pMt Mnh h6a dan ban Mng ci'ln c(yvao bien ban nghi$m thu tung phan tren CO' 56' hOOpdong da dU'OOcky ket.

Doanh thu ho?t a(mg tai chfnh

Doanh thu hO<;ltdong tai chinh bao gem cac khoan doanh thu tien lai, co t(Yc, Iooinhu$n dU'OOcchiava doanh thu hO<;ltdong tai chlnh khac dU'ooccoi 103 thl,l'c hi$n trong ky, khOng phan bi$t cac khoandoanh thu d6 thl,l'c te da thu dU'OOctien hay se thu dU'ooclien.

3.12 Thu~

Thufl thu nh?p doanh nghi~p

Chi phi thue thu nh$p doanh nghi$p hi$n hanh 103 so thue thu nh$p doanh nghi$p phai nop tinh trenthu nh$p chju thue trong ni'lm va thue suat thue thu nh$p doanh nghi$p dU'oocap dl,lng.

Thue suat thue thu nh$p doanh nghi$p dU'OOcap dl,lng trong ni'lm 2013 103 25%.

Cac lo?i thufl khBc: theo quy djnh hi$n Mnh cua Vi$t Nam.

3.13 C6ng cl.l tai chinh

Cong ty chiu rui ro thi truong, rui ro tin dl,lng va rui ro thanh khoan.

Nghi$p VI,Iquan Iy rui ro la nghi$p VI,IkhOng the thieu cho toan bo hO<;ltdong kinh doanh cua COngty. COng ty da xay dl,l'ng h$ thong kiem soat nham dam bao Sl,l'can bang 6' m(yc do hoopIy giCra chiphi khi rui ro pMt sinh va chi phi quan Iy rui roo Ban Dieu hanh lien tl,lCtheo dOi quy trlnh quan Iy ruiro nham dam bao SI,I'can bang hoopIy giCra rui ro va kiem soat rui roo

16

~-)QA489~CONG;H NHIEM

KIE""TFe VIET

CONG TY cO pHAN TU' VAN THI~T K~ CANG - KY THUAT BI~N92 Nam Ky Kh&i Nghia, PhU'ong Ben Nghe, Qu$n 1, Thanh Pho Ho Chi Minh

THUYET MINH sAo cAo TAl CHINHCho nam tai chinh ket thuc vao ngay 31 thang 12 nam 2013

Cong Cu tai chinh - ghi nh$n ban dau va trinh bay

Tai san tai chlnh

Theo Thong tU' 210/2009/TT-BTC, tai san tai chinh dU'O'cpMn IO<;limot cach phu hO'p cho muc dlchthuyet minh trong cac bao cao tai chlnh bao gom: tai san tai chinh dU'O'cghi nMn theo gia tri hO'p Iythong qua bao cao ket qua hO<;ltdong kinh doanh, cac khoan dau tU' n~m giO' den ngay dao h<;ln,cackhoan cho vay va phai thu, tai san tai chlnh s~n sang de ban. Cong ty pMn IO<;licac tai san tai chlnhnay phu thuoc vao ban chat va muc dlch clla tai san tai chlnh va dLl'O'cquyet dinh t<;lithai diem ghinh$n ban dau.

T<;lithai diem ghi nh$n ban dau, tai san tai chlnh dLl'O'cxac djnh theo nguyen gia cong vai cac chiphi lien quan trt,fc tiep den vi$c mua, phat hanh tai san tai chlnh d6.

Tai san tai chlnh clla Cong ty bao gom: tien va cac khoan tLl'O'ngdLl'O'ngtien; cac khoan dau tLl' ng~nh,;ln va dau tLl' dai h<;lnkhac; cac khoan phai thu khach hang; phai thu khac va cac khoan ky quy.

NO'phai tra tai chinh

Theo Thong tLl' 210/2009/TT-BTC, nO' phai tra tai chfnh dLl'O'cphan IO<;limot cach phu hO'p cho mucdich thuyet minh trang bao cao tai chinh bao gom: nO' phai tra tai chinh dLl'O'cghi nh$n theo gia trihO'p Iy thong qua bao cao ket qua hO<;ltdong kinh doanh, cac khoan nO' phai tra tai chlnh dLl'O'cxacdjnh theo gia tri phan bo. Cong ty pMn IO<;licac khoan nO' tai chlnh phu thuoc vao ban chat va mucdich clla khoan nO'phai tra tai chlnh va dLl'O'cquyet dinh t<;lithai diem ghi nh$n ban dau.

T<;lithai diem ghi nh$n ban dau, nO' phai tra tai chlnh dLl'O'cxac dinh theo nguyen gia cong vai cacchi phi lien quan trt,fc tiep den vi$c phat hanh nO'phai tra tai chlnh d6.

NO' phai tra tai chlnh clla Cong ty bao gom: cac khoan vay va nO'; phai tra ngU'ai ban va cac khoanphai tra khac.

Danh gia lai sau ghi nhan ban dau

Hi$n t<;lichLl'a c6 yeu cau xac dinh l<;Iigia tri clla cac cong Cu tai chlnh sau ghi nh$n ban dau.

Bu tru cac cong cu tai chlnh

Cac tai san tai chlnh va nO' phai tra tai chlnh dLl'O'cbu tru va gia trj thuan se dLl'O'ctrinh bay trenbang can doi ke toan neu, va chi neu, Cong ty c6 quyen hO'p phap tht,fc hi$n vi$c bu tru cac gia trjda dLl'O'cghi nh$n nay va c6 y dinh bu tru trem cO' So' thuan, ho!;ic thu dLl'O'ccac tai san va thanhtoan nO'phai tra dong thai.

Vao ngay 31 thang 12 nam 2013, gia tri hO'p Iy clla tai san va nO' phai tra tai chinh tLl'O'ngdLl'O'ngvaigia tri ghi s6 clla cac khoan muc nay. Ban Dieu hanh cho rang gia tri hO'p Iy clla nhO'ng tai san va nO'phai tra tai chlnh nay khong c6 chenh I$ch trQng yeu vai gia trj ghi s6 clla chung t<;lingay ket thucnam tai chinh.

3.14 Cae ben eo lien quan

Cac ben dLl'O'ccoi la lien quan neu mot ben c6 kha nang kiem soat ho!;ic c6 anh hLl'ang dang ke doivai ben kia trang vi$c ra quyet dinh tai chinh va hO<;ltdong. Cac ben cOng dU'O'ccoi 113 lien quan neucung dLl'O'ckiem soat ho!;ic cung chiu St,fanh hLl'ang dang ke clla mot ben thCrba.

~~CONG TV~ NHIEM HUU fIEM lOANC VIET HAl~;]!'.H~

17

CONG TY cO pHAN TU' VAN THI~T K~ CANG - KY THUAT BI~N92 Nam Ky Khai Nghia, PhU'ong B~n Nghe, Qu<;in1, Thanh Ph6 Ho Chi Minh

THUYET MINH sAo cAo TAl CHiNHCho nllm tai ehinh k~t thue vao ngay 31 thang 12 nllm 2013

4. THONG TIN B6 SUNG CHO cAc KHOAN Ml,lC TRiNH BAv TRONG BANG CAN D61 KE ToAN

4.1 Ti~n va cac khoan tU'O'ngdU'O'ngti~n

Tie!n m$t t<;liquyTi~n gui ngEln hangCae khoan tU'O'ngdU'O'ngti~n

31/12/2013VND

337.173.7426.979.805.1992.410.000.000-.---_ .._ .._ .._ _ __ _._ .._.__.9.726.978.941

01/01/2013VND

272.488.8464.831.343.843

5.103.832.689

s6 dU' ti~n gui ngan hang vao ngay 31 thang 12 nllm 2013 bao gom:

Nguyen t$ tU'O'ngdU'O'ngVND

£long Viet Nam£lola MyVen Nh<;it

2.662,6229.751,00

6.917.734.34456.010.8746.059.981

6.979.805.199

s6 dU' ti~n gui ngan hang e6 ky h<;lnkhong qua 3 thang t<;lingay 31 thang 12 nllm 2013 bao gom :

Nguyen t$ tU'O'ngdU'O'ngVND

£long Viet Nam _?.410.000.000.2.410.000.000

Cac khoan d~u tU' tai chinh ng~n h;.tn4.2

Ti~n gui ngan hang e6 ky h<;lntren 3 thang

31/12/2013 01/01/2013VND VND

1.542.526.800 3.228.284.400....__ - _._-_ - -~-_.._ _-_._-_ _._ .._._ _ __ ._ .._._-_._- -1.542.526.800 3.228.284.400

s6 dU' ti~n gui ngan hang e6 ky h<;lntren 3 thang vao ngay 31 thang 12 nllm 2013 bao gom :

Nguyen t~ tU'O'ngdU'O'ngVND

£long Viet Nam£lola My

4.3 Cac khoan phai thu khach hang

6.300,00

31/12/2013VND

1.410.000.000132.526.800

1.542.526.800

01/01/2013VND

Phai thu thU'O'ng m<;li- ben thli ba 13.380.746.806 8.360.585.867-"._-_. __ .._.__ .- -----_._--------_._-13.380.746.806 8.360.585.867

18

CONG TY cO pHAN TV' VAN THI~T K~ CANG - KY THUAT BI~N92 Nam Ky Khoi Nghia, PhU'O'ng Blln Nghe, Qu~m 1, TMnh Ph6 HISChi Minh

THUYET MINH sAo cAo TAl CHINHCho nam tai chinh klltthUc vao ngay 31thang 12 nam 2013

4.4 Tra trU'Ooeeho ngU'ai ban

31/12/2013 01/01/2013VND VND

Tra trU'cYeeho ngU'O'iban - b~n thlf ba 10.712.951.824 8.862.641.825Tra trU'cYeeho ngU'O'iban - b~n Ii~n quan 17.943.913.803 12.617.682.022...._------_._-_ .......... __ ........._--

---21.4-ll0.323.84728.656.865.627

4.5 Cae khoan phai thu khae

31/12/2013 01/01/2013VND VND

Phai thu tien cho b~n Ii~n quan vay 37.555.947.704 47.692.354.888Phai thu tien cho b~n thlf ba vay 17.025.254.000Khac 1.076.235.137 626.037.068-_._-_ .._ .._ ....._-_.__._-------

--- 48.318.391.95655.657.436.841

4.6 Hang t6n kho

31/12/2013 01/01/2013VND VND

Chi phi san xuat kinh doanh do dang 111.811.298.416 108.488.420.679..._ ..... __ .__ .......... _.__ .._.__ .-111.811.298.416 108.488.420.679

4.7 rai san ng~n h~n khae

31/12/2013 01/01/2013VND VND

T<;Imlfng cong nhan vi~n thl,J'chi$n hoopd6ng 5.197.288.967 3.968.951.757Ky quy bao lanh thl,J'chi$n hoopd6ng 8.030.021

.----s.-205~31IL9-8jf 3.968.951.757

4.8 Phai thu dai h~n ella khaeh hang

31/12/2013 01/01/2013VND VND

Phai thu Cong ty Co phlm TU' van Thillt kllGiao thong Van tai Phla Nam 9.765.516.627 9.765.516.627........._----_ ......•........... _ ..-_ _-_ _-._. --_ .

9.765.516.627 9.765.516.627

Theo "HIS sO'xae nh<;ingia tri san lU'oongda thl,J'chi$n dlln ngay 31 thang 12 nam 2004 eva eac hoopdlSng kinh tlltlf ngay 31 thang 12 nam 2004 tra ve trU'cYc"dU'oocky giCl'aCong ty va Cong ty Co phanTU' van Thiet kll Giao thong Van tai Phla Nam (Tedi South), day 103 s6 eh~nh I$ch giCl'agia trj thl,J'Chi$n hoan tMnh cua Cong ty va tong gia tri da dU'OOcTedi South t<;lmlfng dlln ngay 31 thang 12 nam2004.

19

CONG TY cO pHAN TU' VAN THI~T K~ CANG - KY THUAT BI~N92 Nam Ky Kh&i Nghia, Phuong B~n Nghe, Qu?n 1, Thanh Ph6 HOChi Minh

THUY~T MINH sAo cAo TAl CHiNHCho nam tai chinh k~tthuc vao ngay 31thang 12 nam 2013

4.9 Tinh hinh tang giam tai san e6 dinh hiPu hinh

Nha clra,v?t ki~n May mOctrue thi~t bjVND VND_.__ .._ _-------_._- ._ _ _ .._ ..----_.

PhuO'ngti$n Congv?n taiVND VND

/r00-:)7C(

ili.CH I

KIEAFC~~43.542.764.313

40.910.396.269

17.937.639.3153.438.429.370(572.661.487)

. (4.481.788.250)_16.321.618.948

8.484.140.2606.271.685.653

673.035.3871.511.390.026

34.385.588.66633.127.320.590

2.989.571.890 5.800.442.892 9.147.624.5331.258.268.076 497.498.010 1.682.663.284

(572.661.487)

..........._. .. _.j~.441. 743.2501 ....J4g.0~.00Ql4.247.839.966 1.856.197.652 10.217.581.330

Nguyen giaVaa ngay 01/01/2013 37.375.160.556 6.473.478.279 17.631.764.793 61.480.403.628TIlng trang nam 1.437.585.510 1.437.585.510Giam thanh Iy, nhuO'ngban (1.102.452.810) (1.102.452.810)Giam thea thOngtu 45/2013 __ .__.___ (4.543.476.111) (40.045.000) _J~:583.521.1112Vaa ngay 31/12/2013 _._37_.3_75.160.556__ 3_.3_6_7_.5_87_.6_7_816_.4_8_9_.2_66_._98_3__ 57_.2_3_2_.0_15_.2_1_7Gia trj hao man liiy k~Vaa ngay 01/0112013Kh~u haa tang trang namGiam thanh Iy, nhuO'ngbanGiam thea thOngtu 45/2013Vaa ngay 31/12/2013Gia trj cOn /iliVaa ngay 01/01/2013Vaa ngay 31/12/2013

Vao ngay 31 thang 12 nam 2013, nguyen gia tal san c6 djnh da khau hao h~t nguyen gia, nhung cOn Slrdl,mg la 3.211.005.925 VND.

4.10 Tinh hinh tang giam tal san c6 d!nh vo hinh

Quye!n SLYdl,mg dat

VND

Ph~ln m~mmay linh

VND

Cong

VND

Nguyen gifJ

Vao ngay 01/01/2013Tang trong namGiam thea thOngtu 45/2013

Vao ngay 31/12/2013

99.577.816.920

99.577.816.920

7.398.110.665 106.975.927.58539.900.000 39.900.000(72.243.260) (72.243.260)

..... _ .._ _ _ __.- -_._._._---------_ .._ .

7.365.767.405 106.943.584.325

Gia trj hao man liiy keVao ngay 01/01/2013Khau hao trong namGiam thea thOngtu 45/2013Vao ngay 31/12/2013

4.623.284.894 4.623.284.8941.116.206.531 1.116.206.531

_______ . ~'O.:?~3:~.1_0_._)._" _(..70_.0_6~_.4_10_)5.669.429.015 5.669.429.015

GifJ trj can /i{JiVao ngay 01/01/2013Vao ngay 31/12/2013

99.577.816.92099.577.816.920

2.774.825.7711.696.338.390

102.352.642.691101.274.155.310

Trang nam 2009 va nam 2010, nguyen gia qur~n Slr dl,mg dat tang li~mIUQ'tla 73.377.039.634 VNDva 15.571.675.186 VND do danh gia l<;Iiquyen Slr dl,mg dill nhu duQ'c trinh bay t<;liml,JC3.7 cllaThuyet minh baa cao tai chinh.

20

C6NG TY cO pHAN TU' VAN THI~T K~ CANG - KY THUAT BI~N92 Nam Ky Kh6'i Nghia, PhU'<yngBen Nghe, Qu<;in1, Thanh Pho He Chi Minh

THUYET MINH sAo cAo TAl CHiNHCho nam tai chinh ket thuc vao ngay 31 thang 12 nam 2013

4.11 Chi phi xay d""ng cO' ban d& dang31/12/2013

VND01/01/2013

VND

Nha A2 TrLfcmg San, phU'ong 2, qu<;inHnBinh, Tp.HCM

8at ti;li trung tam TV can Clf dich Vu hang hai32.878.970.909

150.851.433----_ .._ _ .._._ _-33.029.822.342

40.718.970.909146.514.671----_. __._------

40.865.485.580

4.12 Dilu hI' dili h~n

31/12/2013VND

01/01/2013VND

8au tU' vao cong ty con8au tU' vao cong ty lien ket, lien doanh8au tU' dai hi;ln khac

Cae khoan c1tJu tU' vao e6ng ty eon

105.429.873.72924.287.907.0007.552.950.000

-13-7-.2-i'6'~-7-3-D"~'7'2'9'-

105.429.873.72922.287.907.0007.552.950.000_ .._-_ .._._ ..__ .__ .__ ...

135.270.730.729.~GT'IiE~ HVI. ."1 TOliIIET HJ

Gia tri khoan dau tU' (VND)31/12/2013 01/01/2013888.292.000 888.292.000

8.700.000.000 8.700.000.000

2.400.000.0002.400.000.000

Ty 1$ n~m giCf (%)Cuoi nam 8au nam

70,00 70,0087,88 87,88

80,00 80,00

51,00 51,00 255.000.000 255.000.00070,00 70,00 350.000.000 350.000.00094,18 94,18 14.536.581.729 14.536.581.72952,20 52,20 __ 78.3ggeQQ.l2:_0_00__ .r8_._30_0.QQ.~Q.Q.Q.

105.429.873.729 105.429.873.729

Cong ty CP TU' van 8au tU' PortcoastCong ty TNHH 8ia ky thu<;itPortcoastCong ty TNHH ThU'O'ng mi;li & Djch Vu

Tin hoc X.C.O.MCong ty TNHH TU' van Truyen thong

Toan CauCong ty TNHH Cong chinh ACCong ty TNHH 8ia HaiCong ty CP 8au tU' Nhan Phuc 8lfC

Cae khoan c1tJu tU' vao e6ng ty lien doanh, lien ket

Ty 1$ n~m giCf (%)Cuoi nam 8au nam

Gia tri khoan dau tU' (VND)31/12/2013 01/01/2013

Cong ty CP tU' van XD Cang -8U'cmg Thuy 21,00 21,00 3.445.707.000 3.445.707.000

Cong ty CP tU' van Xay dl,mg TienGiang 30,89 30,89 3.024.000.000 3.024.000.000

Cong ty CP 8au tU' HFIC 40,00 40,00 4.000.000.000 4.000.000.000Cong ty CP dau tU' y te Sai Gon Y

Khoa 41,44 41,44 11.818.200.000 11.818.200.000

Cong ty CP TVXD Cong trinh 625 22,83 2.000.000.000

24.287.907.000 22.287.907.000

21

CONG TY cO pHAN TU' VAN THI~T K~ CANG - K'Y THUAT BI~N92 Nam Ky Kh&i Nghia, PhU'ong B~n Nghe, Qu<iln 1, Thanh Pho Ho Chi Minh

THUYET MINH BAo cAo TAl CHiNHCho nam lai chinh k~llhuc VaGngay 31lhang 12 nam 2013

Cae khaan cJfJutU' di3i h?n kMe

Cong ly CP li~p nh<ilnva phan phoi cang CaiMep Thj Vai

Cong ly CP Cang Quoc t~ Sao BienCong ty CP kiem dinh XD Sai Gon

So IU'Q'ngco phi~u

224.500

Gia lrj khaan dflu Ill' (VND)31/12/2013 01/01/2013

25.000.000 25.000.0003.240.000.000 3.240.000.0004.287.950.000 4.287.950.000..._ .._ .._ _._ _ _._ _._ .._ .._------~._----_.----7.552.950.000 7.552.950.000

4.13 Chi phi tra trwac dai h••m

4.14

Chi phi sua chua van phOngChi phi sua chua may m6c lhi~l bjChi phi dl,mg CI,J,cong CI,J

Phai tra ngw6'i ban

31/12/2013VND

208.502.5711.236.279.196766.838.879-_ _._--------_ .._.__ ._ _-_ .._._-

2.211.620.646

31/12/2013VND

01/01/2013VND

757.703.30773.515.513

831.218.820

01/01/2013VND

Phai Ira ngU'oi ban - ben IhCf ba

Vao ngay 31 IMng 12 nam 2013, so dU' phai Ira ngU'oi ban chu y~u la Ira cho Cong ly CP Dai IyLien hi$p V<ilnehuyen Gemadepl voi 56 Iiem la 12.491.000.000 VND ve vi$e mua nM va quyen sudl,Jng dal lai A2 Tmong San, phU'ang 2, qu<iln Tan Blnh, tMnh pho Ho Chi Minh. Cong ly danghaan chlnh lhu Il,Jcchuyen quyen su dl,Jngdat.

4.15 Ngwoi mua tra ti~n trwac

NgU'oi mua Ira lmoe

31/12/2013VND

214.019.765.270214.019.765.270

01/01/2013VND

177.582.720.506._-_ .._.__ ._.__._--_._-177 .582. 720.506

s6 dU' ngU'ai mua Ira lmoc la lien Cfng IrU'oc cua kMch hang lhea li~n dO Ihl,J'chi$n eua hQ'p dong.Khoan Cfng trU'oc nay se dU'Q'cghi nh<ilngiam khi chu dflu Ill' nghi$m lhu cong lrlnh.

4.16 Thul! va cae khoan phai nQp Nha nwac

Thue pM! thu31/12/2013

VND01/01/2013

VND

Thu~ GTGT dflu VaGdU'Q'ckhau lrli' 887.794.245 719.540.079----_ _.__ _._ __ .._- -_.__._-------_._.-887.794.245 719.540.079

Thue gia trj gia langThu~ lhu nh<ilpdoanh nghi$pThue lhu nMp ca nhanCac loai lhue kMc

31/12/2013VND

4.202.550.77810.517.479.51712.233.664.842

13.598.024-_._ ..._._ .._------_.__ .26.967.293.161

01/01/2013VND

545.759.84717.336.249.1369.670.604.147

13.598.02427.566.211.154

22

C6NG TY c6 pHAN TU' VAN THI~T K~ CANG - KY THUAT BI~N92 Nam Ky Kh6'i Nghia, Phll'ong B~n Nghe, Qu~n 1, Thanh Ph6 Ho Chi Minh

THUYET MINH sAo cAo TAl CHiNHCho nam tai chinh ket thUc vao ngay 31 thang 12 nam 2013

4.17 Cae khoan phai tra, phai nQp ng~n h\ln khae

Kinh phi c6ng doanBao hiem xa hOiBao hiem y teBao hiem that nghi$pThu nhi;lp do chenh I$ch danh gia lai tai sang6p v6n vao c6ng ty con

Vay cac co d6ngCac khoan phai tra khac

(*)

31/12/2013VND

148.725.872135.777.15056.575.400

91.240.246

1.960.000.0002.248.854.000

-.----4.641~172-:668-

01/01/2013VND

100.377.463313.407.14056.500.94924.036.290

1.524.259.7559.860.000.0002.447.756.300

----14.326.337.897

(*) C6ng ty pMn be khoan thu nhi;lp nay vao thu nhi;lp khac trong thai gian 5 nam (tCrnam 2011den nam 2015).

4.18 Quy khen thU'6'ng, phue lQ'i

s6 dll' dau namTam trich li;lp quyThu hoi tien thll'ang cua nam 2009, thu khacChi thll'ang56 duo euoi nam

4.19 Phai tra dili h\ln khae

- Phai tra cho gia trj hoan thanh ngay31/12/2004

- Phai tra khac

4.20 Von ehU s6' hOou("C5H")

Von dtlU tU' cua chu s6' hiPu

31/12/2013VND

4.777.498.676

1.000.000___ (1c23~:~~QJXZt

3.541.567.899

31/12/2013VND

9.765.516.6273.062.951.490------_. __ ._-_._-12.828.468.117

01/01/2013VND

7.167.692.704

11.410.000_____J?:.1QJ .604.0281.

4.777.498.676

01/01/2013VND

9.765.516.6273.062.951.490_ .._-_ ..12.828.468.117

Theo Giay chCrng nhi;ln dang ky kinh doanh so 0303592115 dll'Q'c thay doi Ifm 9 ngay 31 thang 05nam 2012 do So' Ke hoach va Dau tll' cap, v6n dieu 1$cua C6ng ty la 120.870.700.000 dong. Denngay 31 thang 12 nam 2013, cac co d6ng da g6p du v6n dieu 1$, tll'O'ng dll'O'ng vai 1.208.707 cophan, m$nh gia mQi co phan la 100.000 VND.

Ty I~ So 1U'Q'nge6 phi~u 56 tillnVND

6ng Tran Tan Phuc 23,54 284.5346ng DQ Nguyen Chi 6,94 83.826Cac co d6ng (nhan vien c6ng ty) 47,77 577.398_Cac co d6ng_khac 21,75__ __ 262. 9'!~ _Cong 100,00 1.208.707

28.453.400.0008.382.600.00057.739.800.00026.294.900.000120.870.700.000

23

CONG TY cO pHAN TU' VAN THI~T K~ CANG - KY THUAT BI~N92 Nam Ky Kh6'i Nghia, PhU'ong Ben Nghe, Qu$n 1, Thanh Pho Ho Chi MinhTHUYET MINH sAo cAo TAl CHiNHCho nam tai chinh ket thuc vao ngay 31 thang 12 nam 2013

4.20 V6n chu 560 hfru (tiep thea) - Bang bien dQng v6n chu 560 hfru

Von dau tU'cGa Th$ng dU' Chenh I$ch Qui{ dau tU' Qui{ dl,J'ph6ng LQ'inhu$n chU'achG s6' hO'u von c6 phan

danh gia l;;:tiphat trien tai chlnh phtm phoi

T6ng cQngtai san

VND VND VND VND VND VND VND

So dU'dau nam tmac 120.870.700.000 7.625.000.000 88.948.714.820 7.460.000.000 6.310.000.000 36.685.626.167 267.900.040.987(01/01/2012)- Uii cGa nam 2012 - - - - - 1.265.789.091 1.265.789.091- Thu hoi c6 tilc - - - - - 1.335.000 1.335.000So dU'cuoi nam tmac 120.870.700.000 7.625.000.000 88.948.714.820 7.460.000.000 6.310.000.000 37.952.750.258 269.167.165.078(31/12/2012)

So dU'dau nam nay 120.870.700.000 7.625.000.000 88.948.714.820 7.460.000.000 6.310.000.000 37.952.750.258 269.167.165.078(01/01/2013)- Lai cGa nam 2013 - - - - - 1.799.503.088 1.799.503.088- Thu hoi c6 tilc - - - - - 1.380.000 1.380.000So dU'cuol nam nay 120.870.700.000 7.625.000.000 88.948.714.820 7.460.000.000 6.310.000.000 39.753.633.346 270.968.048.166(31/12/2013)

Nam 2009 va nam 2010 chenh I$ch danh gia l;;:titai san tang la 73.377.039.634 VND va 15.571.675.186 VND do danh gia l;;:tigia tri tal san co dinh vo hinh - Quy{mSLrdl,mg dat, nhU'da dU'Q'ctrinh bay t;;:timl,lC3.7 va ml,lC4.10 tren day.

24

dft*M~..;>,,,,\.~,,'\I'.

CONG TY cO pHAN TU' VAN THIt:T Kt: CANG - KY THUAT BIt:N92 Nam Ky Khai Nghia, PhLfang Ben Nghe, Qu~n 1, Thanh Pho Ho Chi Minh

THUYET MINH sAo cAo TAl CHiNHCho nam tai ehinh ket thue vao ngay 31 thang 12 nam 2013

Cac giao d;ch v~ v6n vai cac cM sa hO'u

V6ndAutweuachus&h~uVon g6p dau namVon g6p tang trang namVon g6p euoi nam

Co phifW

So ILfO'nge6 phieu dLfO'ephep phat hanh- c6 phieu ph6 th6ng- c6 phieu ph6 th6ng (e6 dieu ki$n ehuyem nhLfO'ng)- c6 phieu LfUdaiSo ILfO'nge6 phieu da phat hanh- c6 phieu ph6 th6ng- c6 phieu ph6 th6ng (e6 dieu ki$n ehuYElnnhLfO'ng)- c6 phieu LfUdaiSo ILfO'nge6 phieu dang ILfUhanh- c6 phieu ph6 th6ng- c6 phieu ph6 th6ng (e6 dieu ki$n ehuyem nhLfO'ng)- c6 phieu LfUdaiSo ILfO'nge6 phieu quy

Nam 2013VND

120.870.700.000

120.870.700.000

Nam 2013

1.208.707535.000673.707

1.208.707535.000673.707

1.208.707535.000673.707

Nam 2012VND

120.870.700.000

120.870.700.000

Nam 2012

1.208.707535.000673.707

1.208.707535.000673.707

1.208.707535.000673.707

M$nh gia e6 phieu dang ILfUhanh : 100.000 VND/ e6 phieu

5. THONG TIN sO SUNG CHO cAe KHOAN MUC TRiNH sAY TRONG sAo cAo KET QuA HOATDQNG KINH DOANH' .

5.1 Doanh thu cung dp dich v ••.•Nam 2013 Nam 2012

VND VND

Doanh thu eung cap dieh Vl,J 80.366.738.263 38.880.747.749Tflf : Cae khoan giam tflf doanh thu _ ..._ ..._--_.__ . ......... _ ................... _ ..- _._----_ ..._._-_ ..._--------Doanh thu thuAn 80.366.738.263 38.880.747.749

5.2 Gia v6n cung dp dich v ••.•Nam 2013 Nam 2012

VND VND

Gia von eung cap dieh Vl,J 67.858.263.618 29.776.327.040-_.__ ._-----_._ .._ ..._~67.858.263.618 29.776.327.040

5.3 Doanh thu hO'ilt d(>ng tfli chinhNam 2013 Nam 2012

VND VND

Lai tien gui, tien eho vay 94.731.309 871.392.213Lai eMnh I$eh ty gia da thl,J'ehi$n 41.792.538Lai ehelnh I$eh ty gia ehLfa thl,J'ehi$n 4.674.768e6 hie nhan dLfO'edo dau tLf tai ehinh 961.029.500 961.029.500.............. _._ .........__ ......_ ..........

1.060.435.577 1.874.214.251

25

CONG TY cO pHAN TV' VAN THI~T K~ CANG - KY THU)l.T BI~N92 Nam Ky Khai Nghia, PhU'ong B~n Nghe. Qu~n 1, Thanh Ph6 H6 Chi Minh

THUYET MINH sAo cAo TAl CHiNHCho nam tai ehinh k~t thue vao ngay 31 thang 12 nam 2013

5.4 Chi phi ho~t dQng tai chinhNam 2013 Nam 2012

VND VND

L6 ch~!nh I$eh ty gia 43.310.617Laivay 2.788.763.889 _ ..._---_ ..........._----

'---n8If:7if3~889 43.310.617

=5.5 Chi phi quan Iy doanh nghi~p 4899----.....

Nam 2013 Nam 2012 IG T

VND VND ;EW Hl; TOt

Chi phi nhan vien quim Iy 7.427.484.100 8.968.166.985 lET NChi phi v~t li$u 37.587.679 55.066.021Chi phi d6 dung 8.918.636 32.543.909 --<

'.HOThu~ phi va 1$phi 378.648.015 443.029.422 =Chi phi dieh VI,Jmua ngoai 860.733.616 1.137.708.885Chi phi dl,J'phOng 379.334.887ChiphibAngti~nkhac 872.058.089 582.615.063._.__ .__ .._,_ ...- _._-_ .._ .._---_._._ ..._ ..__ ._-----

9.964.765.022 11.219.130.285

5.6 Thu nhi)p khac

Nam 2013 Nam 2012VND VND

Thu nh~p do danh gia l<;litai san gOp v6n vaocOng ly con 1.433.019.509 1.433.019.467

Thu nh~p ICrchi phI lh~u phl,J 294.441.809Thu nh~p ICrlhanh Iy lai san c6 dinh 529.791.323-_ ..__ ._ ..__ .._._ .._.__ ._- _._ ......_._ ......_._._.__ .._._---

1.962.810.832 1.727.461.276

5.7 Chi phi khac

Nam 2013 Nam 2012VND VND

Lai cMm nQp BHXH 25.052.488 130.820.237Gia lrj cOn l<;lilai san thanh Iy 529.791.323Chi phi ph<;lt 6.000.000-_ ..._-_ .......... __._._-_ ........... _ ......... _ ..._ .... _._._-_ ..__._--------

560.843.811 130.820.237

5.8 Chi phi thu~ thu nhi)p doanh nghi~p hi~n hanh

Nam 2013 Nam 2012VND VND

T6ng lQ'inhu~n k~ toan IrU'oc lhu~ 2.217.348.332 1.312.835.097cac khoan di~u chinh lang, giam lQ'inhu~n keloan de xac djnh lQ'inhu~n chiu thu~ lhu nh~pdoanh nghi$p:

Gong chi phi kMng QLfqCtrif 415.062.143 130.820.237Trif thu nMp kMng chiu thut! (961.029.500) (1.255.471.309)

T6ng lhu nh~p chiu lhu~ 1.671.380.975 188.184.025Thu~ sutlt thue thu nh~p doanh nghi$p 25% 25%Thut! thu nMp doanh nghi~p dl,f tfnh pMi nQp 417.845.244 47.046.006Chi phi thu~ thu nhi)p doanh nghi~p hi~n hanh

_.__ ...._ ..._ .._ .._---_. __._- _._ ..__ ....-417.845.244 47.046.006

26

C6NG TY cO pHAN TU' VAN THI~T K~ CANG - KY THU,l\T BI~N92 Nam Ky Khoi Nghia, PhU'CrngBen Nghe, Qu~n 1, Thanh Pho Ho Chi Minh

THUYET MINH sAo cAo TAl CHiNHCho nam lai ehinh kellhue vao ngay 31 lhang 12 nam 2013

5.9 Uii cO' ban trEm c6 phi~u

Nam 2013 Nam 2012

LQ'inhui;ln ke loan sau thue TNDN VND 1.799.503.088 1.265.789.091LQ'inhui;ln pMn b6 eho e6 d6ng so hCfu VND 1.799.503.088 1.265.789.091

e6 phieu ph6 Ih6ngc6 phieu ph6 Ih6ng dang lU'u hanh blnh CP 1.208.707 1.208.707

quan lrang namLai CO' ban lren e6 phieu VND/CP 1.489 1.047

6. cAc THONG TIN KHAc

6.1 Cac ben co lien quan

Trong nam lai ehinh va l<'li ngay ket lhue nam lai ehinh, ben sau day dU'Q'e nhi;ln biet la ben lienquan ella C6ng ly:

~~Iien gU~!1-_"T. ._. ._._.._._._.._._. £l_ja_di_~_rn ryJQLquanh_$__Cly CP 1U'van dau 1U'Porleoasl TP. Ho Chi Minh C6ng ly conCly TNHH £lja ky lhu~l Porleoasl TP. Ho Chi Minh C6ng ly conCly TNHH TM&DV lin hoc Xeom TP. Ho Chi Minh C6ng ly conCly TNHH £lja Hai TP. Ho Chi Minh C6ng ly conCly TNHH C6ng ehinh AC TP. Ho Chi Minh C6ng ly conCly TNHH TU' vim truYEmIh6ng loan cau TP. Ho Chi Minh C6ng ty conCly CP £lau 1U'Nhan Phue £luc TP. Ho Chi Minh C6ng ly conCly Cly CP 1U'vim XD Cang £lU'CrngThllY Ha NOi C6ng ly lien kelCty CP TU' van Xay dl,mg Tien Giang Tien Giang C6ng ty lien kelC6ng ly CP £lau 1U'HFIC TP. Ho Chi Minh C6ng ly lien kelC6ng ly CP £lau 1U'y Ie Sai G6n Y khoa TP. Ho Chi Minh C6ng ly lien kelC6ng ly CP TU' vim My dl,J'ngC6ng lrinh 625 TP. Ho Chi Minh C6ng ly lien kel

6.2 Nghi~p Vl;I va 56 dU' v6'i cac ben co lien quan

Trong nam lai ehinh cae nghi$p vt,JehU yeu ella C6ng ly vai cae ben e6 lien quan nhU' sau:

NOi dung nghi$p vt,JBen lien quan So lienVND--------.-- ..--- --- ..-.------- ..-..-----z-- - --_._. __.__._-_ ---.---------.-.-

Cly TNHH £lia Hai Cho vay von kinh doanh 3.802.900.374Thu hoi lien vay 4.451.590.000Tra IrU'ae ngU'Criban 4.931.816.250Mua dich vt,J 4.780.000.000

ely TNi=fH"8Ta- kythui;lI-Po-ricoast------C-ho-vayv6nkinh doanh---------12~"3-11.452. 66iThu hoi lien vay 5.551.246.700Tra lmae ngU'Criban 14.613.950.150

__ . _ ". . Mua dieh Vt,J 9.393.302.100Cly TNHHTLf v~n-TTi:c;~;nc-~-u- ..-..---Cho-vay v6n'-k-in-h-d-oan"-'- -..-------- 203.644.258

Tra IrU'ae ngU'Criban 269.010.500_.__ '. Mua dieh vt,J . 221.490.500Cly CP 8~utlf-Nh~n-phi:Je £lue---------Cho vayv6n kin-h-doanh-----.- --1-.009.585.000--

Tra hO 162.725Cly CP TU' vim Xay dl,J'ngTien Giang Ban hang 83.397.500_. __._._ .._.._..___ _ _. I~u lie..'l...Qanhang_________________ 68.~Q3.000

27

CONG TY cO pHAN TU' VAN THI~T K~ CANG - KY THUAT BI~N92 Nam Ky Khai Nghia, Phlfong B~n NgM, Qu$n 1, Thanh Pho Ho Chi MinhTHUYET MINH sAo cAo TAl CHiNHCho nam lai chlnh kel lhuc vao ngay 31 lhang 12 nam 2013

Vao ngay 31 lhang 12 nam 2013, so dlf cac khoan phai lhu cua Cong ly vai cac ben co li~n quannhlf sau:

B~n Ii~n quan NQidung nghi$p VI,J Phai lhuVND--_._-_ _._._._-_ _-_ _'"---- _-_._ __ _ _-------_._._. __ _ .._ ..__ _ ..- _._._ _-_ .._-----

Cly TNHH f)ja Hai Tra lrlfac nglfoi ban 1.168.836.250..........__. .__.__Sho vay von kinhj_o_~t:l~... 6.813.837.542

Cly TNHH f)ia ky lhu$l Portcoasl Tra lmac nglfoi ban 14.713.943.874

'ely TNHHTM&OVtin hQcxcom""'-"---'-¥;ao

1~~&:~~~~~~~9!11l-.-.-.-----.-----~6. }~H~~~~~~......~._____ ._._ __._._._. .gho vay von !<1t:l~..s!2.9n1!._.__ ..__ ._. .}J5. 617.310Cly TNHH Cong chlnh AC Tra lrlfac nglfoi ban 100.000.000

eiY- TNi=fHfuvtinTTToiiirlCflu- -'-¥;;t~~~:~~~~i hb~~a~~- ---.--_. ~:~~~~11~:-~~-6'----.--.-I-.'-.---.- --.----.S}~g'{9y von kinh dganh 6~~:...1..~~:..~~~Cly CP llf van dau llf Portcoasl Tra lrlfac nglfoi ban 90.000.000_ _ .._r._ _ _. ._.. Cho vaY..Y9~kinh doanh .._. .._..10.9.9.9..009.Cly CP f)au llf NMn Phuc f)(rc Cho vay von kinh doanh 1.012.461.000

Tra hQ 803.353

Vao ngay 31 lhang 12 nam 2013, so dlf cac khoan phai Ira cua Cong ly vai cac ben co Ii~n quannhlf sau:

NGUYI:NTH! TAMTRINHGiam aOcTai chfnh-Nhan sl,l'

B~n Ii~n quan

Cly CP fl.Y--viin-X~y-(Iv.ngn~n Glang-

NGONGQCTHUNHANK~ toan trU'cYng

NQidung nghi$p VI,J

28