CPA AicA HANOI

C P A H A N O I AicA

9

B A O C A O T A I C H I N H H O P N H A T D A DlTOfC K I E M T O A N

C U A C O N G T Y C O P H A N X A Y D I T N G 47

Cho nam tai chinh ket thuc ngay 31/12/2012

K e m theo

B A O C A O K I E M T O A N D Q C L A P

C O N G T Y K I E M T O A N V A KE T O A N H A NOI T H A N H VIEN HflNC KIEM TOAN ALLIANCE OF INTER-CONTINENTAL ACCOUNTANTS

Tru sa chinh: So 3, ngo 1295, ducmg Giai Phong, P. Hoang Liet, Q. Hoang Mai, TP. Ha N6i DT; (84) 4 3974 5080/81/82 * Fax: (84) 4 3974 5083 Email: [email protected] * Website: www.cpahanoi.com

C O N G T Y C O PHAN X A Y DU>^G 47 Tru SO': So 8 Ducmg Bien Cuong, thanh pho Quy Nhon, tinh Binh Dinh

Dien thoai: : 056 3522 166 - Fax: 056 3522 316

B A O C A O TAI CHINH HOP N H A T D A DlTOC K I E M T O A N

C U A C O N G T Y C O P H A N X A Y D I T N G 47


K e m theo

B A O C A O K I E M T O A N D O C L A P

Duac kiem todn bdi\

C O N G T Y T N H H K I E M T O A N V A K E T O A N H A NOI So 03, ngo 1295, duong Giai Phong, quan Hoang Mai, thanh pho Ha Noi

Tel: (84 4) 9745081/82 Fax: (84 4) 9745083 Ha noi, thang 03 nam 2013

M U C L U C

Noi dung

Bao cao cua Hoi dong quan tri va Ban Tong Giam doc

Bao cao kiem toan

Bao cao tai chinh hop nhat da diro'c Idem toan

Bang can doi ke todn hap nhdt tai ngay 31/12/2012

Bdo cdo kit qua hoat dong kinh doanh hgp nhdt nam 2012

Bdo cdo Imi chuyin tiin te hap nhdt nam 2012

Ban thuyet minh bdo cdo tdi chinh hap nhdt nam 2012

C O N G T Y C 6 P H A N X A Y DlTNG 47 Dia chi: So 8 Bien Cuong - Quy Nhon - Binh Dinh Dien thoai: 056 3522 166 Fax: 056 3522 316

Bao cao tai chinh Cho nam tai chinh

ket thuc ngay 31/12/2012

B A O C A O CUA BAN TONG G I A M D O C

Ban Tong Giam doc Cong ty co phan Xay dung 47 trinh bay bao cao cua minh va bao cao tai chinh hgp nhat cua Cong ty cho nam tai chinh ket thuc ngay 31 thang 12 nam 2012.

Khai quat ve Cong ty ^

Cong ty c6 phhn Xay dung 47 (sau day ggi tk la "Cong ty") tien than la Cong ty Xay dung 47 dugc chuyen doi tu doanh nghiep Nha nuoc theo Quyet dinh s6 4411/2001/QD/BNN-TCCB ngay 08/12/2001 cua Bg truong Bg Nong nghiep va Phat trien nong thon. Cong ty hoat dong theo Giay chung nhan dang ky kinh doanh so 3503000064 do So Ke hoach Dau tu tinh Binh Dinh cap ngay 27 thang 6 nam 2005, thay doi Ian thu 12 ngay 01 thang 08 nam 2012, ma so Dang ky doanh nghiep cua Cong ty thay d6i s6 4100258747. Theo do;

Tru so chinh cua Cong ty: So 8, duong Bien Cuong, thanh pho Quy Nhon, tinh Binh Dinh. V6n dieu le cua Cong ty : 80.000.000.000 dong. Bing chu : Tarn muoi ty dong chan.

Hoat dong chinh cua Cong ty: Xay dung cac cong trinh ky thuat dan dung, bao gom cac cong trinh thuy lgi, thuy dien; Xay dung nha cac loai (Xay dung cong trinh cong nghiep, dan dung); Hoat dong xay dung chuyen dung kliac (Thi cong khoan phut vua, xu ly nen va than cong trhih); Khni lliHc da, cat, sol, &d\. sel; Kiem tra va phan tich ky thuat (Dich vu thi nghiem kiem tra do ben co hoc, be tong ket cau); Dich vu dieu hanh tua du lich (Kinh doanh \u hanh ngi dia va quoc te, cac tua dich vu du lich

khac); Dich vu ho trg lien quan den quang ba va t6 chuc tua du lich (To chuc hoi nghi, hoi thao); Djch vu tarn hoi massage va cac dich vu tang cuong sue khoe (tru hoat dong the thao);

Hoi dong quan tri va Ban Tong Giam doc tai ngay lap bao cao tai chinh hop nhat:

Cac thanh vien cua Hoi dong quan tri bao gom: s,

Ho va ten Chirc danh Ngay bo nhiem

6ng Nguyen Luong A m 6ng Nguyen Van Ton 6ng Le Van Dong 6ng Dinh Tan Duong Ong Pham VanNho

Cac thanh vien cua Ban Tong Giam doc bao gom:

Ho va ten Chirc danh Ngay bo nhiem

Ong Nguyin Luong A m Tong Giam d6c Ong Vu Xuan Chinh Pho Tong Giam doc Ong Le Van Dong Pho T6ng Giam d6c Ong Dinh Tin Duong Pho T6ng Giam doc Ong Nguyen Due Thai Pho Tong Giam doc Ong Nguyen Van Ton Pho Tong Giam d6c Ong Duong Minh Quang Pho Tong Giam doc

Chu tich Ngay 23 thang 5 nam 2010 ?r Pho Chu tich Ngay 23 thang 5 nam 2010 Uy vien Ngay 23 thang 5 nam 2010 Uy vien Ngay 23 thang 5 nam 2010 ^ Uy vien Ngay 23 thang 5 nam 2010

Ngay 01 thang 7 nam 2005 Ngay 01 thang 7 nam 2005 Ngay 01 thang 7 nam 2005 Ngay 01 thang 7 nam 2005 Ngay 01 thang 7 nam 2005 Ngay 01 thang 7 nam 2005 Ngay 01 thang 01 nam 2012

- 2 -

C O N G T Y C O P H A N X A Y DVTVG 47 Dia chi: So 8 Bien Cuong - Quy Nhon - Binh Djnh Dien thoai: 056 3522 166 Fax: 056 3522 316



Kiem toan vien

Cong ty T N H H Kiem toan va Ke toan Ha Noi la Cong ty ki&m toan c6 du nang luc dugc lira chgn thuc hien kiem toan bao cao tai chinh nam 2012 cua Cong ty.

Cac su* kien trong nam tai chinh

Dau tu vao Cong ty lien ket (Cong ty co phan Thuy dien Van Phong) v6"i ty le nam giu theo cam ket la 30% von dieu le.

Cong bo trach nhiem cua Ban Tong Giam doc doi vol bao cao tai chinh

Ban Tong Giam d5c Cong ty chiu trach nhiem \ viec lap bao cao tai chinh hgp nhat phan anh trung thuc, hgp ly tinh hinh tai chinh, ket qua hoat dong kinh doanh va tinh hinh luu chuyin tihn te cua Cong ty trong nam. Trong qua trinh lap bao cao tai chinh, Ban Tong Giam doc Cong ty khang dinh nhirng van de sau day:

• Lira chgn cac chinh sach ke toan thich hgp va ap dung cac chinh sach nay mot each nh£t quan; • Dua ra cac danh gia va du doan hgp ly va than trgng; • Lap va trinh bay cac bao cao tai chinh hgp nhat tren co so tuan thu cac chuan muc ke toan, che dg ke loan va cac quy djnh co lien quan hien hanli; • Lap cac bao cao tai chinh hgp nhkt dua tren co so hoat dong kinh doanh lien tuc. Cong ty tiep tuc hoat dong va thuc hien ke hoach san xuat kinh doanh cua minh trong nam tai chinh tiep theo; • Cac s6 ke toan dugc luu giu de phan anh tinh hinh tai chinh ciia Cong ty, voi muc do trung thuc, hgp ly tai bit cu thoi di§m nao va dam bao rkng bao cao tai chinh hgp nhat tuan thu cac quy dinh hien hanh cua Nha nuoc. Dong thoi c6 trach nhiem trong viec bao dam an toan tai san cua Cong ty va thuc hien cac bien phap thich hgp de ngan chan, phat hien cac hanh vi gian Ian va cac vi pham khac; • Ke tu ngay ket thuc nam tai chinh den ngay lap Bao cao tai chinh hgp nhat, chung toi khang dinh rang khong phat sinh bat ky mot su kien nao co the anh huong dang ke den cac thong tin da dugc trinh bay trong Bao cao tai chinh hgp nhat va anh huong toi hoat dong cua Cong ty cho nam tai chinh tiep theo.

Ban Tong Giam doc Cong ty cam kit rkng bao cao tai chinh hgp nhat da phan anh trung thuc va hgp ly tinh hinh tai chinh ciia Cong ty tai thoi diem ngay 31 thang 12 nam 2012, kit qua hoat dong kinh doanh va tinh hinh luu chuyen t i ln te cho nam tai chinh kk thuc cung ngay, phu hgp voi chuan muc, che do ke toan Viet Nam va tuan thu cac quy dinh hien hanh co lien quan.

Quy Nhan, ngay 15 thang 03 nam 2013. i::::::==5PfcBan Giam doc

^ ^ P A ^ CONG TY KIEM TOAN VA KE TOAN HA NO C ^ V / - A I . 7 * -. .-r^. M E M B E R OF A L L I A N C E OF INTER-CONTINENTAL ACCOUNTANTS ' M 7 | T A A

N ^ A I N O I ^ ^ . . . . : . „ u . „ u . o . . y L.g^\^± X Tru sor chinh: So 3, ngo 1295, ducmg Giai Phong, P. Hoang Liet, Q. Hoang Mai, TP Ha N6i DT: (84) 4 3974 5080/81/82 * Fax: (84) 4 3974 5083 Email: [email protected] Website: www.cpahanoi.com

Hanoi, ngay 18 thang03 nam 2013

S6: /BCKT/CPA HANOI

BAO CAO KIEM TOAN

Ve Bdo cdo tdi chinh hop nhat nam 2012 cua Cong ty C3phdn Xdy dung 47

Kinh gui: H Q I D O N G Q U A N T R I V A B A N T O N G G I A M D O C

C O N G T Y C O P H A N X A Y D V N G 47

Chung toi da kiem toan Bao cao tai chinh hgp nhat nam 2012 cua Cong ty Co phan Xay dung 47

dugc lap ngay 15 thang 03 nam 2013 bao g6m: Bang can d6i k l toan hgp nh§t tai ngay

31/12/2012, Bao cao kk qua kinh doanh hgp nhdt, Bao cao luu chuy8n X\hn te hgp nhat va Ban

thuyit minh bao cao tai chinh hgp nhdt cho nam tai chinh kk thuc ciing ngay dugc trinh bay tu

trang 06 den trang 31 kem theo.

Trach nhiem cua Ban Tong Giam doc va ciia Kiem toan vien

Viec lap va trinh bay bao cao tai chinh hgp nhdt nay thugc trach nhiem cua Ban T6ng Giam doc

Cong ty. Trach nhiem ciia chung toi la dua ra y k i ln v l cac bao cao tai chinh nay can cu tren ket

qua kiem toan cua chung toi.

Co so'y kien

Cong viec kiem toan cua chung toi dugc tien hanh theo cac chuan muc kiem toan Viet Nam. Cac -

chudn muc va quy ch i nay yeu cdu cong viec kiem toan phai lap ke hoach va thuc hien de co su *

dam bao hgp ly rdng bao cao tai chinh hgp nhdt khong con chua dung cac sai sot trong y lu .

Chung toi da thuc hien viec k i lm tra theo phuong phap chgn mSu va ap dung cac thu nghiem cdn

thilt, thu thap cac bing chung xac minh nhung thong tin trong bao cao tai chinh hgp nhdt; danh

gia viec tuan thu cac chudn muc va chi do ke toan hien hanh, cac nguyen tac va phuong phap ke

toan dugc ap dung, cac uoc tinh va xet doan quan trgng ciia Ban Tong Giam doc cQng nhu each

trinh bay tdng quat cac bao cao tai chinh hgp nhdt. Chung toi cho rdng cong viec k i lm toan cua

chung toi da dua ra nhung co so hgp ly d l lam can cu cho y k i ln cua chung toi.

4

Y kien ciia Kiem toan vien:

Theo y kiln cua chung toi, xet tren cac khia canh trong yeu thi bao cao tai chinh nam 2012 cua

Cong ty c6 phin xay dung 47 da phan anh trung thuc va hgp ly tinh hinh tai chinh rieng cua

Cong ty tai ngay 31/12/2012, ket qua hoat dong kinh doanh rieng, tinh hinh luu chuyin tiln te

rieng trong nam tai chinh ket thuc cung ngay.

Cac bao cao tai chinh dugc lap, trinh bay phu hgp voi chudn muc va chi do k6 toan Viet Nam

va cac quy dinh phap ly co lien quan den viec lap va trinh bay bao cao tai chinh.

Bao cao nay dugc l^p thanh 07 ban bang Tieng Vi$t. cac ban co gia trj phap ly nhu nhau. Cong ty C6 phan xay dimg 47 gia 06 ban, Cong ty TNHH Kiem toan va Ke toan Ha Noi gia 01 b^n.

Chung chi KTVsS: 0231/KTV Chung chi KTVsS: 0132/KTV

5

C O N G T Y C 6 P H A N X A Y D V N G 47

Dia chi: So 08 dirang Bien Cuong, thanh pho Quy Nhon, tinh Binh Dinh Bdo cdo tai chinh

Cho nSm tai chinh kk thuc ngay 31/12/2012

B A N G C A N D O I K E T O A N H O P N H A T •

Tai ngay 31/12/2012

Tai san Ma so Thuyet minh So cuoi nSm

Dan vi tinh: dong

So dau nSm

(1) (2) (3) (4) (5)

A. Tai san ngan ban 100 1.118.760.920.489 913.390.947.510 L Tien va cac khoan tuong dirong tien 110 196.900.661.170 107.768.023.601 LTien 111 V.Ol 36.900.661.170 77.768.023.601 2. Cac khoan tuong duong ti§n 112 160.000.000.000 30.000.000.000 II. Cac khoan 6hu tu tai chinh ng n han 120 - -III. Cdc khoan phai thu 130 449.757.206.558 445.738.637.801 LPhai thu khach hang 131 V.02a 373.640.345.411 390.225.064.352 2. Tra truoc cho nguoi ban 132 V.03 62.099.756.194 43.262.734.802 3. Cac khoan phai thu ngin han khac 138 V.04 14.017.104.953 12.250.838.647 4. Du phong cac khoan phai thu kho doi (*) 139 IV. Hang ton kho 140 461.360.971.346 354.836.085.228 1. Hang ton kho 141 V.05 461.360.971.346 354.836.085.228 V. Tai san ngan han khac 150 10.742.081.415 5.048.200.880 1. Chi phi tra truoc ngin han 151 V.06 17.181.000 6.956.909 2. Thue G T G T con dugc khdu tru 152 V.07 7.223.736.455 10.986.363 3. Cac khoan thue phai thu Nha nuoc 154 V.08 37.166.827 3.925.639 4. Tai san ngin han khac 158 V.09 3.463.997.133 5.026.331.969 B. Tai san dai han 200 483.942.800.644 400.454.749.460 I. Cac khoan phai thu dai han 210 388.423.040 -1, Phai thu dai han cua khach hang 211 V.02b 388.423.040 -11. Tai san co dinh 220 432.815.345.636 364.264.571.686 1. Tai san co dinh huu hinh 221 V.IO 400.954.695.209 352.490.859.973

- Nguyen gia 222 741.192.046.668 645.182.512.279 - Gia tri hao mon luy k l (*) 223 (340.237.351.459) (292.691.652.306) 2. Tai san co dinh v6 hinh 227 V . l l 17.057.975.335 11.405.246.056

- Nguyen gia 228 17.623.668.290 11.911.730.290 -Gia tri hao mon luyki (*) 229 (565.692.955) (506.484.234) 3. Chi phi xay dung co ban do dang 230 V.12 14.802.675.092 368.465.657

111. Bat dong san dau tu- 240 - . - -

IV. Cac khoan dau tu* tai chinh dai han 250 V13 48.849.000.000 31.800.000.000

1. Baxi tu vao cong ty lien kk, lien doanh 252 V.13.1 8.849.000.000 31.800.000.000

2. Ddu tu chung khoan dai han khac 258 V.13.2 40.000.000.000 -

V. Tai san dai han khac 260 1.890.031.968 4.390.177.774 1. Chi phi tra truoc dai han 261 V.14 - 3.091.285.774

2. Tai san dai han khac 268 V,15 1.890.031.968 1.298.892.000 VL Loi the thuoTig mai 269 - -

S ong cong tai san 270 1.602.703.721.133 1,313,845.696.97 )

(Cac thuyet minh tu trang 10 den trang 31 la mot bo phan hap thanh cua Bdo cdo tdi chinh) 6

CONG TY CO PHAN XAY DVNG 47 Dia chi: So 08 duong Bien Cuong, thanh ph6 Quy Nhon, tinh Binh Dinh



BANG C A N DOI K E TOAN HOP NHAT Tai ngay 31/12/2012

(Tiep theo) Dan vi tinh: dong

Nguon von Ma so Thuyet minh

So cuoi nam So dau nSm

(1) (2) (3) (4) (5) A. Ng* phai tra 300 1.445.051.388.546 1.15B.747.904.101 L Ng ngan han 310 1.078.621.683.942 858.961.811.848 1. Vay va ng ngin han 311 V.16 469,489.182.838 562.938.811.070 2. Phai tranguoi ban 312 V.17 153.233.483.286 201.949.093.138 3. Nguoi mua tra tien truoc 313 V.18 404.931.018.557 24.995.377.849 4. Thue va cac khoan phai nop Nha nuoc 314 V.19 3.667.840.088 24.788.337.685 5. Phai tra nguoi lao dong 315 31.605.418.186 32.104.220.768

6. Chi phi phai tra 316 7. Cac khoan phai tra, phai nop ngan han khac 319 V.20 14.622.314.355 11.005.268.645

8. Quy khen thuong, phuc lgi 320 1.072.426.632 1.180.702.693

11. No" dai han 330 366.429.704.604 299.786.092.253

1. Vay va ng dai han 334 V.21 366.429.704.604 294.785.657.770 2. Du phong trg dp mat viec lam 336 - 5.000.434.483

B Von chu so* hihi 400 155.517.901.989 153.110.506.944

I. Von chu so hu-u 410 V.22 155.517.901.989 153.110.506.944

1. Von dau tu cua chu so huu 411 80.000.000.000 80.000.000.000

2. Thang du von CO phdn 412 23.467.650.000 23.467.650.000

3. V6n khac cua chu so huu 413 10.449.146.977 10.449.146.977

4. Chenh lech ty gia hoi doai 416 - 525.283

5. Quy diu tu phat triln 417 18.992.768.338 15.643.647.685

6. Quy dau du phong tai chinh 418 6.228.569.510 5.159.862.437

7. Quy kliac thugc von chu so hihi 419 89.358.729 52.276.624

8. Lgi nhuan sau thue chua phan phoi 420 16.290.408.435 18.337.397.938

XL Nguon kinh phi va quy khdc 430 - -C. Loi icli ciia co dong thieu s6 439 2.134.430.598 L987.285.925

Tong cong nguon von 440 1.602.703.721.133 1.313.845.696.970

Qiey Nhan^gdy 15 thang 03 nam 2013

(Cac thuyet minh tir trang JO den trang 31 la mot bo phan hap thanh cua Bdo cdo tdi chinh) : 7

C O N G T Y C O P H A N X A Y D U N G 47 Dia chi: So 08 ducmg Bien Cuang, thanh ph6 Quy Nhan, tinh Binh Dinh



BAO C A O K E T QUA KINH DOANH HOP NHAT Nam 2012

Dan vi tinh: dong

Chi tieu Ma s6

Thuyet minh N3m nay Nam truoc

(1) (2) (3) (4) (5)

Doanh thu ban hang va cung cap dich v^

Cac khoan giam tru doanh thu

+ Hang ban bi tra lai

9.

10.

11.

12,

13,

14.

15.

16. 17.

iV . l

17.2

18.

Doanh thu thuan ve ban hang va cung cap dich vu

Gia v6n hang ban

Lgi nhuan gop ve ban hang va cung cap dich vu

Doanh thu hoat dong tai chinh

Chi phi tai chinh

- Trong do: Chi phi lai vay

Chi phi ban hang

Chi phi quan ly doanh nghiep

Loi nhuan thuan i\x hoat dong kinh doanh

Thu nhap khac

Chi phi khac

Lgi nhuan khac

Tong loi nhuan ke toan trurd c thue

Chi phi thue TNDN hien hanh

Chi phi thue TNDN hoan lai

Lgi nhuan sau thue thu nhap doanh nghiep

Lgi nhuan sau thul cua c6 dong thilu s6

Lgi nhuan sau thue cua co dong cua Cong ty me

Lai CO* ban tren co phieu

Ngucri lap Ke toan trirong

LuoTig Dang Hao Pham Van Nho

01

03

10

11

20

21

22

23

24

25

30

31

32

40

50

51

52 60

61

62

70

VL18

VL19

VI.20

VI.21

VL22

VL23

VI.21

VI.24

VI.26

995.717.205.834

58.967.837

995.658.237.997

818.813.332.157

176.844.905.840

6.833.085.082

123.222.890.484

104.515.261.949

39.214.636.348

21.240.464.090

6.713.104.413

59,810.916

6.653.293.497

27.893.757.587

6.308.764.792

21.584.992.795

98.251.405

21.486.741.390

2,686

1.295.507.663.430

73.432.347

1.295.434.231.083

1.098.542.838.728

196.891.392.355

5.455.451.904

138.547.749.064

122.076.677.016

32.981.155.530

30.817,939.665

1.090.639.067

30.900.634

1.059.738.433

31,877,678.098

7.516.838.676

24.360.839.422

79.851.105

24.280.988.317

3.035

nam 2013

Lirong

(Cac thuyet minh tie trang 10 den trang 31 la mot bo phdn hop thanh cua Bdo cdo tdi chinh) 8

CONG TY CO PHAN X A Y DVNG 47 Dia chi: S6 08 duong Bien Cuang, thanh ph6 Quy Nhan, tinh Binh Dinh



B A O C A O L i r u cHuyf iN T I E N T E H O P N H A T (Theo phuong phap true tiep)

Nam 2012 Don vi tinh: V N D

Chi tieu Ma s6

Nam nay Nam truoc

1 2 3 4

I. Luu chuyen tikn tir hoat dgng kinh doanh 1. Ti6n thu bdn hang, cung ckp dich vu v^ doanh thu khdc 01 1.518.894.600.344 1.573.795.437.317 2. Tien chi tra cho ngu i cung cap hdng h6a, dich vv 02 (890.399.738.734) (1.162.248.957.949) 3. Tien chi trk cho ngu6fi lao dong 03 (186.365.368.469) (207.240.095.867) 4. Tien chi tra lai vay 04 (104.515.261.949) (122.076.677.016) 5. Tien chi nop thue thu nhap doanh nghiep 05 (7.542.708.040) (8.613.801.163) 6. Tien thu khac tu boat dong kinh doanh 06 3.838.905.273 1.480.196.285 7. Tien chi khic cho hoat dong kinh doanh 07 (1.452.869.569) (1.143.613.359)

Luu chuyen tien thuan tu- hoat dgng kinh doanh 20 332.457.558.856 73.95Z488.248 n. Luu chuyen tien tu" hoat dpng dau tu-1. Tiln chi d^ mua aim, xay dung TSCD vk cdc TS ddi han khdc 21 (125.674.669.948) (45.320.478.789)

2. Ti^n thu tii thanh ly, nhuong bdn TSCD va cdc TS dai han khac 22 - -

3. Tien chi cho vay, mua cac cong cu ng cua don vi khac 23 -

4. Tiln chi diu tu gop v6n vao don vi khac 25 (18.363.322.000) (18.120.000.000) 5. Tiln thu h i i dhi tu gop v6n vao don vi khac 26 - -

6. Tien thu lai cho vay, c6 tuc va lgi nhuan dugc chia 27 6.980.098.785 5.496.919.792

Luu chuyin tiln thuin tu- hoat dgng dau tu- 30 (137.057.893.163) (57.943,558,997)

III. Luu chuyin tiln tir hoat dpng tai chinh 1. Ti^n thu tir phat hanh c6 philu, nhan v6n g6p cua chu so hihi 31 1.444.322.000 • -

2. Tien chi tra v6n gop cho cac CSH, mua lai CP cua DN da PH 32 -

3. Tien vay ngdn ban, dai h^n nli^n dugc 33 788.460.826.410 1.088.377.118.945

4. Tiln chi tra ng glc vay 34 (877.928.718.608) (1.011.767.815.601)

5. Tien chi tra ng thue tai chinh 35 - -

6. C6 turc, lgi nhuan da tra cho chu so huu 36 (18.243.808.026) (16.137.518.049)

Luu chuyin tiln thudn tu- hoat dong tai chinh 40 (106.267.378.224) 60.471.785.295

Luu chuyin tiln thuan trong ky 50 89.132.287.469 76.480.714.546

Tiln va tuong duoTig tiln ddu ky 60 107.768.023.601 31.278.299.280 61 350.100 9.009.775

Tiln va tu-ong duong tiln cu6i ky 70 196.900.661.170 107.768.023.601

(Cac thuyit minh tic trang 10 din trang 31 la mot bo phdn hap thdnh cua Bdo cdo tdi chinh) 9

C O N G TY C O P H A N XAY DT/NG 47 Dja chi: So 8 duong Bien Cuong, Quy Nhon, tinh Binh Djnh Bdo cdo tdi cbinli

Cho nam tai chinh kk thuc ngay 3 ] /12/2012

BAN T H U Y E T MINH B A O C A O TAI CHINH HQP NHAT Nam 2012

I. THONG TIN DOANH NGHIEP.

1. Hinh thiic so huu von:

Cong ty Co phan Xay dung 47, goi tat la "Cong ty", tien than la Cong ty Xay dung 47 dugc chuyen doi tu Doanh nghiep Nha nuoc theo Quyet djnh so: 4411/2001/QD/BNN-TCCB ngay 08/12/2001 cua Bo truong Bo Nong nghiep ve viec chuyen Cong ty Xay dung 47 thanh Cong ty Co phan Xay dung 47. Cong ty dugc thanh lap theo G i i y chung nhan dang ky kinh doanh s6 3503000064 do Scr Ke hoach va Dau tu tinh Binh Dinh cap ngay 27 thang 06 nam 2005. Trong qua trinh hoat dong, Cong ty CO 09 Ian tliay doi dang ky kinh doanli, thay doi Ian tliu 09 vao ngay 02/08/2010 voi so moi la 4100258747 do So K I hoach va Dau tu tinh Binh Dinh cdp. Theo do;

Tru so chinh cua Cong ty: So 8, Bien Cuong, Thanh pho Quy Nhon, tinh Binh Dinh. Von dieu le cua Cong ty: 80.000.000.000 dong Menh gia co phan: 10.000 dong

Co phieu ciia Cong ty da dugc niem yet tai So giao dich chung khoan thanh pho Ho Chf Minh theo Quyet dinh s6 30/2011/QD/SGDHCM So giao dich chung khoan thanh ph6 H6 Chi Minh cdp ngay 21/03/2011.

Co cau von dieu le :

STT Ten t6 chiirc/ Ca nhan Ty le n^m gifr (%) So iu-gng (CP) Gia tri

1 Cong ty K D v6n nha nuoc 25,96 2.076.427 20.076.427.000 2 Ong Nguyin Luong A m 3,69 295.245 2.952.450.000 3 C6 dong khac 70,35 5.628.328 56.283.280.000

Cong 100 8.000,000 80.000.000.000

2. Linh vurc kinh doanh: Xay dung, thuong mai, dich vu

3. Nganh nghe san xuat kinh doanh:

- Xay dung cac cong trinh thuy lg i , thuy dien, giao thong, cong nghiep, dan dung;

- Khai thac, van chuyen vat lieu xay dung;

- Dich vu thi nghiem kiem tra do bdn co hoc be tong, k§t c4u;

- Dai tu xe, may thi cong. San xuat, phuc hoi phu kien co khi san xuat cac san pham c a kh i cong trinh;

- K i n h doanh khach san, nha hang, rugu, thuoc la, dich v u massage. Dai ly nxgu, bia, nuac giai khat. Dai ly dich vu Internet. K i n h doanh lU hanh noi dia va quoc te, cac dich vu du l ich khac. Dai ly thu doi ngoai te. M u a ban hang thu cong my nghe. To chiic hoi nghi, hoi thao. Dich vu quang cao. Da i ly ve may bay, tau hoa. T u van du hoc. K i n h doanh van tai hanh khach bang 6 to theo hgp dong. Cho thue xe 6 to. K i n h doanh dich vu the thao, giai tri , tro choi the thao tren bien; ^. • •

- Hoat dong day nghe;

10

C O N G TY C 6 P H A N XAY D l / N G 47 Dia chi: So 8 duong Bien Cuang, Quy Nhon, tinh Binh Djnh Bdo cdo tdi chinh


- K i n h doanh va cho thue bat dgng san;

- Thi cong khoan phut vua va x u ly n6n mong cong trinh;

- Dich vu dua nguoi lao dong di lam viec 6 nuoc ngoai.

4. Cong ty con hop nhat Bao cao tai chinh va ty le so' huu

y Cong ty Co phan du lich Ham Ho 4

Cong ty CO phan du lich Ham Ho dugc thanh lap theo giay chung nhan dang ky kinh doanh Ian dau so 3503000040 do So Ke hoach va dau tu tinh Binh Dinh cap ngay 08 thang 01 nam 2004, va G'Ay chung nhan dang ky thay doi idn thu hai ngay 26 thang 6 nam 2009. Theo do, von dihx le dang ky la 8.000.000.000 dong Viet Nam. Hoat dong chinh theo Giay phep hoat dong cua Cong ty la dau tu, xay dung, quan ly, khai thac cac khu du lich, kinh doanh dich vu lu hanh, khach san, nha hang ... va cac hoat ddng vui choi gidi tri khdc. Tru so tai thon Phu My, xa Tay Phu, huyen Tay Son, tinh Binh Dinh. Den thcri dilm 31/12/2012, Cong ty dang hoan tat thu tuc tang von dieu le tu 8 ty ddng len 10 ty d6ng theo Quyet dinh cua Hoi dong quan tri Cong ty co phan du lich Ham Ho ngay 17 thang 10 nam 2012. Cong ty nim giu 73,69 % von dieu le cua Cong ty con nay din thoi dilm 31/12/2012.

n. K Y K E TOAN, DOOV VI TIEN T E SU' DUNG TRONG K E TOAN.

K y k l toan cua Cong ty bit dû tu ngay 01/01/2012 va ki t thuc vao ngay 31/12/2012. Don vi t i ln te sir dung trong ghi chep k l toan la dong Viet Nam (Ky hieu la d6ng).

m . CHUAN MlTC VA CHE DO K E TOAN AP DUNG. Che do ke toan ap dung: Cong ty ap dung Che do ke toan doanh nghiep ban hanh theo Quyet dinh so 15/2006/QD-BTC ngay 20/03/2006 cua Bg Tai chinh, cac thong tu v l viec huong din, sua d l i , bo sung Che do k l toan doanh nghiep va cac quyet dinh ban hanh chuan muc ke toan Viet Nam, cac thong tu huong dan, sua doi, bo sung chuan muc k l toan Viet Nam do Bo Tai chinh ban hanh co hieu luc den thoi diem ket thuc nien do ke toan lap bao cao tai chinh nam.

Tuyen bo ve viec tuan thu Chuan myc ke toan va Che do ke toan

Cong ty da ap dung cac chuin muc k l toan Viet Nam va cac van ban huong din chuan muc do Nha nuoc da ban hanh. Cac bao cao tai chinli dugc lap va trinh bay theo dung mgi quy dinh cua tirng chuan m\rc, thong tu huong dan th\rc hi?n chuan myrc va Che dg ke toan hi^n hanh dang ap dyng. Hiuh thirc ke loan ap dung

Congtyap dung hinh thuc ke toan: Chung tir ghi so ^

IV. CHINH SACH K E TOAN AP DUNG

1. Co so hgp nhat bao cao tai chinh Bao cao tai chinh hgp nhat bao gom bao cao tai chinh cua Cong ty (Cong ty me) va cac Cong ty con tai ngay 31/12/2012. Cac Cong ty dugc hgp nhat toan bg ke tu ngay mua, la ngay Cong ty me thuc su nam quyen kiem soat Cong ty con va tilp tuc dugc hgp nhit cho den ngay Cong ty me cham dut quyen k i l m soat d6i voi Cong ty con.

11

C O N G T Y C O P H A N X A Y DlTNG 47 Dia chi: So 8 duong Bien Cuong, Quy Nhan, tinh Binh Djnh Bdo cdo tdi cliinh


Cac giao dich bi loai trit khi hop n/jat:

Cac so du npi bp ve cong ng phai thu, phai tra ngi bp; toan bg thu nhap, chi phi va cac khodn lai, 16 chua thuc hien phat sinh tu cac giao dich ngi bg dugc loai ra khi lap bao cao tai chinh hgp nhat.

2. Nguyen tac ghi nhan cac khoan tien va cac khoan tu-ong du-ong tien:

Tien va khoan tuong duong tien bao gom tien mat tai quy, tien gui ngan hang, cac khoan dau tu ngan han CO thoi han goc khong qua 3 thang, co tinh thanh khoan cao, co kha nang chuyen doi de dang thanh cac lugng tiln xdc djnh va khong co nhieu rui ro trong chuyen doi thanh tien.

3. Nguyen tac ghi nhan hang ton kho:

Nguyen tac danh gid hang ton kho: Hang ton kho dugc tinh theo gia goc. Tnrong hgp gia tri thuan co the thyc hi?n dugc thap hon gia goc thi phai tinh theo gia tri thuan co the thuc hien dugc. Gia goc hang ton kho bao gom chi phi mua, chi phi che bien va cac chi phi lien quan true tiep khac phat sinh de co dugc hang ton kho d dia diem va trang thai hien tai.

Gia goc cua hang ton kho mua ngoai bao gom gia mua, cac loai thue khong dugc hoan lai, chi phi van chuyen, hoc xep, bao quan trong qua trinh mua hang va cac chi phi khac co lien quan true tiep den viec mua hang ton kho.

Phicffng phdp xdc dinh gid tri hang ton kho cuoi ky: Gia tri hang ton kho cu5i ky dugc xac dinh theo phuong phap binh quan gia quyen.

Phirong phap hach toan hang ton kho: Cong ty ap dung phuong phap ke khai thuong xuyen de hach toan hang ton kho.

4. Nguyen tac ghi nhan cac khoan phai thu thvong mai va phai thu khac:

Nguyen tac ghi nhan: Cac khoan phai thu khach hang, khoan tra truoc cho nguoi ban, phai thu ngi bg, phai thu theo t i ln do k l hoach hgp ddng xay dung (nlu co), va cac khoan phai thu khac tai thoi di lm bao cao, nlu:

- Co thoi han thu hdi hoac thanh toan duoi 1 nam dugc phan loai la Tai san ng^n ban. Co thai han thu hoi hoac thanh toan tren 1 nam dugc phan loî la Tai san dai h$in.

Lap du phong phai thu kho doi: Du phong ng phai thu kho doi the hien phan gia tri du kien bi ton that cua cac khoan ng phai thu co kha nang khong dugc khach hang thanh toan doi voi cac khoan phai thu tai thoi dilm lap bao cao tai chinh.

D u phong phai thu kho doi dugc lap cho tiing khoan ng phai thu kho doi can cu vao tuoi ng qua han cua cac khoan ng hoac du k i ln muc t in that c6 thi xay ra cu th i nhu sau:

Doi voi ng phai thu qua han thanli toan thuc hien theo dung huong dan tai Thong tu so 228/2009/TT-B T C ngay 07/12/2009 cua Bg Tai chinh cu thi nhu sau:

+ 30% gid tri doi vai khoan naphai thu qua han tic tren 6 thang den duai I nam.

+ 50% gid tri doi vai khoan na phai thu qud han tic I nam den duai 2 nam.

+ 70% gid tri doi vai khoan n(r phai thu qud han tir 2 nam den duai 3 nam.

+ J 00% gid tri doi vai khoan na phai thu tit 3 nam tra len.

5. Nguyen tac ghi nhan va khau hao tai san co dinh:

Nguyen tac ghi nhan TSCD hiru hinh: Tai san co djnh dugc ghi nhan theo gia goc. Trong qua trinh su dung, tai san c6 dinh dugc ghi nhan theo nguyen gia, hao mon luy ke va gia tri con lai.

12

CONG TY CO PHAN XAY J)\fNG 47 Dia chi: So 8 duong Bien Cuang, Quy Nhan, tinh Binh Dinh Bdo cdo tdi cliinli


Phuong phdp khau hao TSCD hHu hinh: Khau hao dugc trich theo phuang phap duong thang. Thoi gian khlu hao phu hgp vai Thong tu 203/2009/TT-BTC ngay 20 thang 10 nam 2009.

6. Nguyen tac ghi nhan cac khoan dau tu* tai chinh

6.1. Nguyen tac ghi nhan

Khoan dau tu vao cong ty con, cong ty lien kit dugc ke toan theo phuong phap gia goc. Lgi nhuan thuan dugc chia tir cong ty con, cong ty lien ket phat sinh sau ngay dau tu ghi nhan vao bao cao ket qua hoat dgng kinh doanh. Cac khoan dugc chia khac la khoan giam tru gia g6c diu tu.

Khoan dau tu vao cong ty lien doanh dugc ke toan theo phuong phap gia g6c. Khoan von gop lien doanh khong dilu chinh thay doi cua phan so hihi cua cong ty trong tai san thuan ctia cong ty lien doanh. Bao cao ket qua boat dgng kinh doanh cua cong ty phan anh khoan thu nhap dugc chia tir lgi nhuan thuan luy ke cua cong ty lien doanh phat sinh sau khi gop von lien doanh.

Hoat dgng lien doanh theo hinh thuc boat dgng kinh doanh dong kiem soat va tai san dong kiem soat dugc cong ty ap dung nguyen tac ke toan chung nhu voi cac hoat dgng kinh doanh thong thuong khac. Trong do:

- Cong ty theo doi rieng cac khoan thu nhap, chi phi lien quan den boat dgng lien doanh va thuc hien phan bo cho cac ben lien doanh theo hgp dong lien doanh.

- Cong ty theo doi rieng tai san gop von lien doanh, phan von gop vao tai san dong kiem soat va cac khoan cong ng chung, cong ng rieng phat sinh tu hoat dgng lien doanh

Cac khoan dau tu chung khoan tai thoi diem bao cao , neu:

- Co thoi ban thu hoi hoac dao han khong qua 03 thang k l tu ngay mua khoan d4u tu do dugc coi la "tuong duong tien";

- Co thai ban thu hoi von duoi 1 nam dugc phan loai la tai san ngan ban;

- Co thoi han thu hoi von tren 1 nam dugc phan loai la tai san dai ban.

6.2. Lap du phong cac khoan dau tu tdi chinh

- Du phong cac khoan dau tu tdi chinh dai han: Du phong diu tu cho moi khoan diu tu tai chinh bing s6 v6n da dau tu va tinh theo cong thuc sau:

Muc dy phong ton that cac

khoan dau tu tai chinh

Von gop thuc te cua cac ben tai t l chuc kinh t l

Von chu

so huu thuc CO

Von dau tu cua doanh nghiep

X Tong von gop thuc te ciia cac ben tai to chuc kinh te

7. Nguyen tac ghi nhan chi phi tra trir6*c:

Chi phi trd tru&c ngdn han: L a cac loai chi phi tra truoc nlu chi lien quan den nam tai chinh hien tai thi dugc ghi nhan vao chi phi san xuat kinh doanh trong nam tai chinh. Chi phi tra tru&c dai ham La cac loai chi phi thuc te da phat sinh nhung co lien quan den ket qua boat dgng san xuit kinh doanh cua nhilu nien do k l toan.

8. Nguyen tac ghi nhan cac khoan phai tra thvong mai va phai tra khac

13

C O N G T Y C O P H A N X A Y DVTVG 47 Dja chi: So 8 duong Bien Cuong, Quy Nhan, tinh Binh Dinh Bdo cdo tdi cliiuh


Cac khoan phai tra nguai ban, phai tra khac, khoan vay tai thai diem bao cao, neu: Co thai han thanh toan duoi 1 nam dugc phan loai la N g ngan ban. Co thoi han thanh toan tren 1 nam dugc phan loai la N g dai ban.

Tai san thieu cho xu ly dugc phan loai la N g ngSn ban. Thue thu nhap hoan lai dugc phan loai la N g dai ban.

9. Nguyen tac ghi nhan von chu so hiru. ^

V6n dau tu cua chu so hiru dugc ghi nhan theo so von thuc gop ciia chii so huu.

Thang du von co phan la gia tri chenh lech giiia gia ban va menh gia c6 phieu.

Lgi nhuan sau thue chua phan phoi la so lgi nhuan tir cac boat dgng cua doanh nghiep sau khi trix cac khoan dilu chinh do ap dung h6i to thay doi chinh sach k l toan va dilu chinh h6i to sai sot trong yeu cua cac nam truoc.

10. Nguyen tac trich lap cac khoan dir trir cac quy tir loi nhuan sau thue:

Lgi nhuan sau thue thu nhap doanh nghiep sau khi dugc Hoi dong quan tri phe duyet dugc trich cac quy theo Dieu 1$ Cong ty va cac quy dinh phap ly hien hanh, se phan chia cho cac ben dua tren ty le von gop.

11. Nguyen tac va phu-ong phap ghi nhan doanh thu. lU, Doanh thu ban hang dir&c ghi nhan khi dong th&i thoa man cac diiu kien sau:

- Phdn Ion rui ro va lgi ich gin lien voi quyin so hihi san phAm hoac hang boa da dugc chuyin giao cho nguoi mua;

Cong ty khong con n im giu quyen quan ly hang boa nhu nguoi sd huu hang hoa hoac quyen kiem soat hang hoa;

Doanh thu dugc xac dinh tuong doi chac chan; Cong ty da thu dugc hoac se thu dugc lgi ich kinh te tir giao dich ban hang; Xac dinh dugc chi phi lien quan den giao dich ban hang

11.2, Doanh thu cung cap dich vu: dugc ghi nhan khi ket qua ciia giao dich do dugc xac djnh mot each dang tin cay. Truong hgp viec cung cap dich vu lien quan den nhieu ky thi doanh thu dugc ghi nhan trong ky theo kit qua ph4n cong viec da hoan thanh vao ngay lap Bang Can doi k l toan cua ky do. K i t qua cua giao dich cung c4p dich vu dugc xac dinh khi thoa man cac dieu kien sau:

- Doanh thu dugc xac dinh tuong d l i chic chin;

Co kha nang thu dugc lgi ich kinh t l tir giao dich cung cap dich vu do;

Xac dinh dugc phin cong viec da hoan thanh vao ngay lap Bang can doi ke toan;

- Xac djnh dugc chi phi phat sinh cho giao dich va chi phi d l hoan thanh giao dich cung cap dich vu do

Phin cong viec cung d p dich vu da hoan thanh dugc xac dinh theo phuong phap danh gia cong viec hoan thanh.

11.3, Doanh thu hoat dong tdi chinh: Doanh thu phat sinh t\x tien lai va cac khoan doanh thu boat dgng tai chinh khac dugc ghi nhan khi thoa man dong thai hai (2) dieu kien sau:

Co kha nang thu dugc lgi ich kinh t l tu giao dich do; Doanh thu dugc xac dinh tuong d l i chic chin.

Doanh thu hoat dgng tai chinh phat sinh trong nam la lai tien gui ngan hang

14

C O N G T Y C 6 P H A N X A Y DVTVG 47 Dia chi: So 8 duang Bien Cuong, Quy Nhan, tinh Binh Dinh Bdo cdo tdi chinh


12. Nguyen tac va phuong phap ghi nhan chi phi tai chinh, chi phi ban hang va chi phi quan ly doanh nghiep

Chi phi tdi chinh: Chi phi tai chinh bao gom lai tien vay va cac chi phi khac phat sinh lien quan true tiep den cac khoan vay dugc ghi nhan vao chi phi trong ky. Chi phi di vay lien quan tryc tiep den viec dau tu xay dung hoac san xuat tai san da dang dugc tinh vao gia tri cua tai san do (dugc von boa), bao gom cac khoan lai tien vay, phan bo cac khoan chiet khau hoac phy trgi khi phat hanh trai phieu, cac khoan chi phi phu phat sinh lien quan tai qua trinh lam thu tuc vay. *

Chi phi ban hang vd chi phi qudn ly doanh nghiep: la cac khoan chi phi gian tiep phuc vu cho boat dong phan phoi san pham, hang boa, cung cap dich vu ra thi truong va dieu hanh san xuat kinh doanh cua Cong ty. Mgi khoan chi phi ban hang va quan ly doanh nghiep phat sinh trong ky dugc ghi nhan ngay vao bao cao ket qua boat dgng kinh doanh cua ky do khi chi phi do khong dem lai Igi ich kinh te trong cacky sau.

13. Nguyen tac ghi nhan Chi phi thue thu nhap doanh nghiep hien hanh va cac loai thue khac.

Chi phi thue thu nhap doanh nghiep (TNDN) hien hanh:

Chi phi thul T N D N hien hanh the hien t6ng gia tri cua so thue phai tra trong nam hien tai va so thue hoan lai. Chi phi thue thu nhap doanh nghiep hien hanh dugc xac djnh tren co so thu nhap chiu thue va lhu6 suat thue T N D N trong nam hien hanh. Thu nhap chju thue kliac voi lgi nliuan thuan dugc trinh bay tren bao cao ket qua hoat dgng kinh doanh vi khong bao gom cac khoan thu nhap hay chi phi tinh thue ho^c dugc khau trir trong cac nam khac (bao gom ca 16 mang sang, neu co).

Viec xac dinh chi phi thul T N D N can cu vao cac quy dinh hien hanh ve thue. Tuy nhien nhirng quy dinh nay thay doi theo tung thoi ky va viec xac dinh sau cung ve thue T N D N tuy thugc vao ket qua kiem tra cua co quan thue co tham quyen.

Thue thu nhap hoan lai: Dugc tinh tren co so cac khoan chenh lech tam thoi giua gia tri ghi so cua cac khoan muc tai san hoac cong ng tren Bang can doi ke toan va co so tinh thue thu nhap. Thue thu nhap hoan lai dugc xac dinh theo thue suat thue T N D N du tinh se ap dung cho nam tai san dugc thu hoi hay ng phai tra dugc thanh toan. Tai san thue thu nhap hoan lai chi dugc ghi nhan khi chac chan c6 du lgi nhuan tinh thul trong tuong lai d l su dung cac khoan chenh lech tam thoi dugc kh§u tru.

Khong bii tru chi phi thul thu nhap doanh nghiep hien hanh voi chi phi thue T N D N hoan lai.

Th ue gid tri gia tang

Thul GTGT dugc ke khai va bach toan theo quy dinh hien hanh cua Nha nuoc.

Cac loai th ue khac Cac loai thul khac Cong ty ke khai va nop thul theo quy dinh hi$n hanh cua Nha nuoc.

15

C O N G T V C6 P H A N X A Y D V N G 47 Dia chi: So 08 ducrng Bien Cuong, thanh pho Quy Nhon, tinh Binh Dinh

Bdo cdo tdi chinh Cho nam tai chinh


T H U Y E T MINH BAO C A O TAI CHINH HOP NHAT (tiep theo)

V. Thong tin bo sung cho cac khoan muc trinh bay tren bang can doi ke toan Don vi tinh: Dong

01. Tien va c c khoan tuong duong tien So cuoi nam So dau nam

Tien mat 4.677.574.941 2.612.858.989 Cong ty CP Xdy dung 47 4.570.302.200 2.612.619.248

Cong ty CP Du lich Hdm Ho 107.272.741 239.741

Tien gui ngan hang 32.223,086.229 75.155.164.612 Tiin Viet Nam 32,142,328,357 75,146,888,814

Cong ty CP Xdy dung 4 7 31.392.854.243 74.866.350.051

Ngdn hang DT&PT Viet Nam CN Binh Djnh 31.156.456.700 73.853.555.592

Ngdn hang Vietcombank Quy Nlian 234.447.543 1.010.844.459

Ngdn hang TMCP Cong thuong 1.950.000 1.950.000

Cong ty CP du lich Hdm Ho 749.474.114 280.538.763

Ngdn hang DT&PT Viet Nam CN Binh Dinh - 280.538.763 Ngdn hang NN&PTNT Toy Scm 749.474.114

Ngoai te (USD) 80.757.872 8.275,798 Cong ty CP Xdy dung 47 80.757.872 8.275.798 Ngdn hang DT&PT Viet Nam CN Binh Dinh 80.757.872 8.275.798

Cac khoan tirong duong tien 160.000.000.000 30.000.000.000 Tien gui ky han 1 thang -BIDV Binh Dinh 160.000.000.000 30.000.000.000

COng: 196.900.661.170 107.768.023.601

02. Cac khoan phai thu khach hang S6cu6in3m S6 ahu nam

02a Phai thu khac hang ngan han

^ Cong ty c6 phan xay dyng 47 373.617.467.261 390.206.431.202

V&n phdng cdng ty 369.680.052.337 388.102.462.607

Khach san Hdi Au 2.126.078.924 640.455.095

Cong truong Binh De 1.633.293.000 1.308.546.500

Trung tdm day nghe 178.043.000 154.967.000

Cong ty CP du lich Ham Ho 22.878.150 18.633.150

Cong 373.640.345.411 390.225.064.352

02b Phai thu khac hang dai han So cuoi nam So dau nam

Cong ty CO phan xay dung 47 388.423.040

Van phong cong ty 388.423.040 . • -

Cong 388.423.040 -

(Cac thuyet minh tic trang 10 den trang 31 la mot bo phdn hop thdnh cua Bdo cdo tdi chinh) . 16 .

C O N G T Y C6 P H A N X A Y D V N G 47 Dia chi: S6 08 duong Bien Cuong, thanh ph6 Quy Nhon, tinh Binh Dinh



THUYET MINH BAO C A O TAI CHINH HOP NHAT (tiep theo)

03. Tra triro c cho nguoi ban So cuoi nam So dau n3m

Cong ty CO phdn xay dung 47 Van phong cong ty 62.099.756.194 43.262.734.802

Cgng 62.099.756.194 43.262.734.802

04.Cac khoan phai thu khac So cuoi nam So dau nSm

Cong ty CO phan xay drnig 47 12.910.643.193 11.177.844.634 Van phong cong ty 5.145.213.068 3.139.740.064 Cong truong Serepok 4 862.088.757 Cong truong A Luoi 110.358.900 412.212.500 Cong truong Phuac Hoa 302.505.494 Cong truong Dong Nai 4 1.410.843.593 1.893.196.340 Cong truong Cay Ke -

Cong truong Krong Buk 9.773.669 32.504.389 Cong truong Binh Da 26.377,000 24.454.500 Cong truong Nuoc Trong 1.287.763.632 1.676.455.445 Cong truong Serepok 4A 691.253.573 Cong truong Song Bung 4 273.465.000 280.339.410 Cong truong Tan My 107.831.838 Cong ti'uong Td Rue 392.967.000 1.163.705.994 Cong tuong Thuong Kon Turn 1.207.577.634 1.208.122.849 Cong truong Tien Thuan 213.929.294 -Cong truong Van Phong 336.030.449 4.580.549 Cong truong NMTD Dinh Binh 8.345.099 Cong truong Td Trach 27.671.382 108.918.000 Cong truong Trung Son 590.706.857 Xdy dung tru so cong ty 1.023.061.734

^ Khach san Hdi Au (Du no TK 338S) 55.818.570 60.675.244 Cong ty CP Du lich Ham Ho 1.106.461.760 1.072.994.013

Cong: 14.017.104.953 12.250.838.647

05. Hang ton kho So cuoi nam S6 dau nam

Cong ty C6 phan Xay dung 47 461.304.057.232 354.739.562.031 Nguyen lieu, vat lieu 78.17L380.952 88.275.409.089 Cong cu, dung cu 502.740.574 1.051.943.221

Chi phi SX, KD do dang 382.155.997.655 264.861.896.544

Hang hoa 473.938.051 550.313.177 Cong ty CP Du Lich mm Ho 56.914.114 96.523.197 Nguyen lieu, vat lieu 7.200.154 Hang hoa 56.914.114 89.323.043

(Cac thuyet minh tu trang 10 den trang 31 la mot bo phdn hap thdnh cua Bdo cdo tdi chinh) 17

C O N G T Y C O P H A N X A Y D U N G 47 Dia chi: S6 08 6ubng Bien Cuang, thanh ph6 Quy Nhan, tinh Binh Dinh

Bdo cdo tdi chinit Cho nam tai chinh

ket thiic ngay 31/] 2/2012


COng: 461.360.971.346 354.836.085.228

06. Chi phi tra trade ngin han So cuoi nam So dau nam

Cong ty Co phan Xay dung 47 Cong ty Co phan Du lich Ham Ho 17.181.000

6.956.909

Cong: 17.181.000 6.956.909

07.Thue GTGT con duo-c khau trir So cu6i nam So dau nam Cong ty Co phan Xay dirng 47

Thue GTGT cdn duac khau tru

Cong ty Co plian Du lich Ham Ho

Thue GTGT cdn duac khau trie

7.099.505.131

7.099.505.131 124.231.324

124.231.324

10.986.636

10.986.636

Cong: 7.223.736.455 10.986.636

08. Cac khoan thue phai thu nha nirdc So cuoi nam S6 dau nam Cong ty C6 phan Xay dung 47

Cdc loai thue khac phai thu nha nuac Thus GTGT

37.166.827 0 3.925.639

Cong: 37.166.827 3.925.639

09. Tai san ngan han khac S6 cuoi nam So dau nam

Cong ty CP Xay dung 47 ^ Cong ty CP Du Lich Ham Ho

3.432.786.133 3L21L000

4.864.770.549 16L56L420

Cong: 3.463.997.133 5.026.331.969

10. Tang, giam Tai san co dinh hmi hinh (Phu luc so 01)

11. Tang giam tai san c6 dmh vo hinh

I. Nguyen gia So dau nam

So tang trong nam

So giam trong nam

S6ducu6inam

n . Gia tri hao mon liiy ke

So dau nam

Quyen sir dung dat Phan mem may tinh

11.344.793.017 566.93 7.273

5.711.938.000

17.056.731.017 566.93 7.2 73

506.484.234

Tong cong

11.911.730.290

5.711.938.000

17.623.668.290

506.484.234

(Cdc thuyet minh tic trang 10 din trang 31 la mot bg phdn hap thdnh cua Bdo cdo tdi chinh) • 18

C O N G T Y C 6 P H A N X A Y D V N G 47 Dia chi: S6 08 dircmg Bien Cirang, thanh pho Quy Nhon, tinh Binh Dinh

Bdo cdo tdi clunh Cho nam tai chinh



S6 tang trong nam 59.208.721 59.208.721

So giam trong nam

Sddu-cuSinam 565.692.955 , 565.692.955

III, Gia tri con lai

So dhx nam 11.344.793.017 60.453.039 11.405.246.056

S6cu6inam V 17.056.731.017 1.244.318 17.057.975.335

Cong ty CP Xay dimg 47 : Quyin su dyng dk dien tich 488,5 m2 tai dia chi 4/7 duong s6 3, KP5 phucmg Hiep Binh Phuoc, Quan Thu Due . Thanh ph6 H6 Chi Minh khong xac dinh thoi han nen khong trich khdu hao

Cong ty CP Du lich Ukm Ho: Gia tri quyln su dung 6k tai Tay Phu, Son Tay khong xac dinh thoi han nen khong trfch khau hao.

12. Chi phi xay dung co ban dor dang So cuoi nam So dau nam

< Cong ty CP Xay dumg 47

Tru so cong ty 08 Bien Cuang

Kho xuang Phuac An

Nhd hang Dinh Binh

Cong ty CP Du Lich Ham Ho

13.179.790.547 5.859.398.831

5.989.018.076

1.331.373.640

1.622.884.545 368.465.657

Cong:

13. Cac khoan ddu tu tai chinh

13.1 Dau tir vao cong ty hen ket

Cong ty CO phan xay d u n g 47 Cong ty CP thuy dien Van Phong (1)

Ty le so- hiru

44.2%

14.802.675.092

So cuoi nam

8.849.000.000

368.465.657

So dau nam

COng: 8.849.000.000

(1). Cong ty c6 phdn Thuy dien Van Phong dugc thanh lap theo giay chung nhan dang ky doanh nghiep Ian diu so 4101309994 do So K I hoach va dau tu tinh Binh Dinh cdp ngay 03 thang 02 nam 2012. Hoat dgng chinh theo Giay phep boat dgng cua Cong ty la san xuat, truyen tai va phan phoi dien (Chi tiet: Dau tu xay dung cac du an Thuy dien va san xuat kinh doanh dien). Tru so tai so 08, duong Bien Cuong, phuong Ngo May, thanh ph6 Quy Nhon, tinh Binh Dinh.

13.2 Dau tir dai han khac

Cong ty c6 phin xay dung 47 Cong ty CP Thuy dien Buon Don (1) Cong ty CP Thuy dien Dinh Binh (2)

Ty le so- hihi S6 cudi nam

8% 26.800.000.000 17,64% 13.200.000.000

So dau nam

18.600.000.000 13.200.000.000

COng: 40.000.000.000 31.800.000.000

(Cdc thuyit minh tic trang 10 din trang 31 la mot bo phdn hop thdnh cua Bdo cdo tdi chinh) 19

CONG TY CO PHAN X A Y DUNG 47 Dia chi: S6 08 6ubng Bien Cirong, thanh pho Quy Nhon, tinh Binh Djnh

Bdo cdo tdi chinli Cho nam tai chinh



(1) . Cong ty CO phan Thuy dien Buon Don dugc thanh lap theo giay chung nhan dang ky doanh nghiep Ian dau s6 4101309994 do So K l hoach va diu tu tinh Dak Lak cap ngay 20 thang 05 nam 2009. Theo do, v6n dilu 1? dang ky la 335.000.000.000 dong Viet Nam. Hoat dpng chinh theo Giay phep hoat dgng cua Cong ty la xay dung cac du an nguon dien, san xuat va kinh doanh di^n nang, tu v§n quan ly d\ an dau tu xay dung, tu van tham dinh ho so moi thdu, danh gia ho so dy thau ve thiet ke, xay dung va mua s&m thiet bi difn.... Tru so tai s6 79, kh6i 8, phuong Thanh Nhat, thanh pho Buon Ma Thugt, tinh Dak Lak.

(2) . Cong ty ed phdn Thuy dien Dinh Binh dugc thanh lap theo giay chung nhan dang ky doanh nghigp l in dau

s6 4100541602 do So Ke hoach va ddu tu tinh Binh Dinh cdp ngay 25 thang 10 nam 2004. Theo do, v6n dieu

le dang ky la 82.300.000.000 dong Viet Nam. Hoat dong chinh theo Gidy phep boat dgng ciia Cong ty la san

xuat, truyen tai va phan ph6i di8n, l ip dat hf th6ng di6n, xdy dung cdc c6ng trinh ky thuat dan dung khdc...

Tru so tai L6 28,29,30 duong Dien Bien Phiz, phuong Quang Trung, thanh ph6 Quy Nhon, tinh Binh Dinh.

(Tinh den thoi diem ket thuc nam tai chinh, don vi khong thuc hien trich lap du phong giam gid doi voi cdc khoan dau tu tren do thilu co so ghi nhan va ket qua hoat dgng kinh doanh cua cac don vi d iu tu co lgi nhuan).

14. Chi phi tra truo'c dai han So cuoi nam So ddu nam

Cong ty c6 ph§n xay dong 47 Tien GPMB cum CN Phuac An, Tuy Phuac Cty CP du lich Ham Ho Chi phi cong cu dung cu

-

2.859.085.500 2.859.085.500

232.200.274 232.200.274

Cong: - 3.091.285.774

15. Tai san dai han khac So cuoi nam So dû nam

^

Cong ty CO phan xay drnig 47

Ky cugc, ky quy dai ban Ky quy xuat Idjdu lao dong Ky quy moi truong Cong ty CP Du lich Ham Ho

1.461.666.700

1.025308.656 436.358.044

428.365.268

1.298.892.000

1.000.000.000 298.892.000

Cong: 1.890.031.968 1.298.892.000

16. Vay va ng ngan han So cuoi nam So ddu nam Cong ty CO phan xay drnig 47

Ngdn hang DT&PT Viet Nam-CN Binh Dinh(l) 469.078.421.035 562.533.476.498 Vay cdc dSi tuong khdc 410.761.803 405.334.572

(Cdc thuyet minh tit- trang 10 den trang 31 Id mot bo phdn h<^ thdnh cua Bdo cdo tdi chinh) 20

C O N G T Y C6 P H A N X A Y D V N G 47 Dia chi: So 08 ducrng Bien Cuang, thanh ph6 Quy Nhan, tinh Binh Dinh



T H U Y E T M I N H B A O C A O T A I C H I N H H O P N H A T (tiep theo)

COng: 469.489.182.838 562.938.811.070

(1). Khoan vay ngin han V N D cua ngan hang DT &PT Viet Nam - C N Binh Djnh can cu Hop dong tin dyng

so 01/2012/HD ngay 03/08/2012, thai han vay duai 12 thang, lai suat nhan ngr theo timg Ian giai ngan. Tai skn

dam bao cho H(?p d6ng tin dyng nay la cac Hgp ddng thi chip tai san:

- Hop dong the chap tai san so 03/HDTCTS/2012 ngay 28/12/2012;

- Hgp ddng the chap tai san so 02/HDTCTS/2012 ngay 26/03/2012;

- Hgp dong thi chip tai san so 05/HDTCTS/2012 ngay 26/10/2012.

17. Phai tra nguoi ban So cuoi nam So dau nam

COng ty c6 ph^n xfly dung 47 153.016.402.133 201.744.147.485

Van phdng Cty 148.208.806.337 160.695.990.003

Khach san Hdi Au 1.792.550.282 1.107.196.471

Cong tru&ng Binh Be 166.725.000 182.655.000

Cong tru&ng Krong buck 815.440.383

Cong tru&ng Serepok 4A 353.128.091 -Cong tru&ng Dong Nai 4 463.194.886 34.025.678.222

Trung tdm day nghe 3.003.000

Cong tru&ng song Bung 5 5.732.627.789

Xdy Dung khach san Hdi Au 524.761.447

Cong tru&ng Song bung 4 688.792.707

Cong CP Du lich Ham Ho 217.081.153 204.945.653

Cong: 153.233.483.286 201.949.( 3;;i 8)N

18. Nguoi mua tra tien truo'c

Cong ty CO phan xay dung 47

Cong trinh Long Song (du&ng)

Cong ty xdy dung thuy lai 24

Cong trinh Hd Nhe

Cong trinh Ho Dinh Binh

Cong trinh Song Trdu

Cong trinh Nu&c Trong

Nhd may thuy dien Nuac Trong

Cong trinh Td Trach

Cong trinh Van Phong

Cong trinh Td Rue

So cuoi nam

404.931.018.557

127.880.000

1.240.000

16.069.371.002

43.547.180

16.907.067.000

328.869.900

6.847.593.000

3.000.000.000

24.995.377-'?W9' 'GMM:.

570

127.880.000

1.240.000

11.093.143.076

43.547.180

7.700.077.000

500.000.000

(Cdc thuyit minh tu- trang 10 din trang 31 la mot bo phdn hap thdnh cua Bdo cdo tdi chinh) 21

C O N G T Y CO P H A N X A Y D U N G 47 Dia chi: S6 08 duang Bien Cuang, thanh pho Quy Nhan, tinh Binh Dinh




Cong trinh Dambri

Cong trinh Tien Thuan

Cong trinh thu(mg Kontum

Cong trinh nha may thuy dien Van Phong

Cong trinh Trung Son

Cong trinh NMTD Dinh Binh

1.000.000.000

5.793.980.000

36.127.654.319

5.000.000.000

313.683.816.156

1.000.000.000

4.000.000.000

529.490.023

Cong 404.931.018.557 24.995.377.849

19. Thue va cac khoan phai nop Nha nxx&c

Cong ty CP Xay dymg 47

Thue GTGT

Thue thu nhap doanh nghiep

Thue tieu thu dac biet

Cong ty CP Du lich Ham Ho

Thul GTGT

So cuoi nam

3.656.761.765

3.651.500.225

5.261.540

11.078.323

11.078.323

So dau nSm 24.763.026.967 19.930.526.018

4.828.404.792

4.096.157

25.310.718 25.310.718

Cong: 3.667.840.088 24.788.337.685

20. Phai tra, phai nop khac So cuoi nam So dau nam

Phai tra, phai nOp khac

Cong ty CO phan xay dimg 47


14.613.513.099

8.801.256

10.913.255.887

92.012.758

, Cong: 14.622.314.355 11.005.268.645

21. Cac khoan vay va ng dai han

Vayddihan

Cong ty CO phan xay dmig 47

Ngan hang BIDV - C N Binh Dinh (VND) (1)

Ngan hang BIDV - C N Binh Dinh (USD) (2)

Cong ty CP Du lich H§m Ho

116.429.704,604

115.819.704.604

112.949.304.604

2.870.400.000

. 610.000.000

112.440.657.770

112.440.657.770

106.267.238.570

6.173.419.200

ddi han

Cong ty CO phan xay dumg 47 250.000.000.000 182.345.000.000

Ban QL DT va X D Thuy lgi 6 (CT Nuac Trong) - 46.807.000.000

Ban QL DT va X D Thuy lgi 6 (CT thuy dien Nuac Trong) - 39.743.000.000

B a n Q L D T v a X D T h u y l g i 7 ( C T T a R u c ) - 5.500.000.000

(Cdc thuyet minh td: trang 10 den trang 31 la mot bo phdn hgp thdnh cua Bdo cdo tdi chinh) 22

C O N G T Y C6 P H A N X A Y D V N G 47

Dia chi: So 08 dirang Bien Cuang, thanh pho Quy Nhan, tinh Binh Dinh Bdo cdo tdi cliinh Cho nam tai chinh

ket tl-iuc ngay 31/12/2012


Ban QL DT va X D Thuy lgi 9

Cong ty CP tu van xay dung dien 1

Cong ty CP TD VTnh San Song Hinh

Ban Q L DT va X D Thuy lgi 5

Cong ty cp Thuy dien Buon Don (CT Seropok 4A)

Cong ty CP Thuy dien Trung Son


Cong: 366.429.704.604 294.785.657.770

(1) Khoan vay dai han, s6 tiln 112.949.304.604 dong ciia ngan hang DT&PT Viet Nam - C N Binh Dinh cSn cu cac Hgp d6ng tin dung s6 01/2009/HDTD/01/300945 ngay 19/05/2009; Hgp d6ng tin dung s6 01/2012/HD/01/300945 ngay 18/09/2012. Thoi han vay 40 thang. Lai suat vay 15%/nam. Myc dich vay de mua sim thiet bi may m6c phyc vu thi cong.

(2) Khoan vay dai ban, s6 tiln 2.870.400.000 ding (Nguyen te 138.000 USD) cua ngan hang DT&PT Viet Nam -CN Binh Dinh can cu Hgp dong tin dung so 01/2010/HD/01/300945 ngay 13/01/2010. Thoi han vay 48 thang. Lai suit 7%/nam. Muc dich vay d l mua s4m may m6c phuc vu thi cong.

Tai san thi chip cho cac khoan vay tren bao gom cac may moc thilt bi dugc ke chi tiet tai cac hgp dong the chap tai

sdn:

- Hgp ding thi chip tai san so 02/HDTCTS/2002 ky ngay 29/07/2002;

- Hgp ding thi chip tai san so 01/HDTCTS/2003 ky ngay 25/03/2003;

- Hgp ding the chip tai san s6 03/HDTCTS/2005 ky ngay 25/03/2003;

- Hgp ding thi chip tai san s i 02/HDTCTS/2003 ky ngay 20/05/2003;

- Hgp ding thi chap tai san s i 03/HDTCTS/2003 ky ngay 04/09/2003;


- Hgp ding the chip tai san so Ol/HDTCTS/2004 ky ngay 26/04/2004;

- Hgp ding the chip tai san so 02/ HDTCTS/2004 ky ngay 20/05/2004;

- Hgp ddng thi chip tai san s i 01/ HDTCTS/2005 ky ngay 10/06/2005;

- Hgp ding thi chip tai san s i 02/ HDTCTS/2005 ky ngay 15/08/2005;



- Hgp dong thi chip tai san s i 04/HDTCTS/2008 ky ngay 24/03/2008.

22 Von chii sd hiru

a. Bang dli chieu bien dong nguon von chu so* h&u (Phu luc 02)

b. Chi tiet nguon v6n dau tir cua chu SO" hiru

Ty le nim giu- s6 cuoi nam So dau nam

Ting Cong ty kinh doanh v in N N 25,96% 20.764.270.000 20.764.270.000

17.337.000.000

55.394.000.000

851.000.000

16.713.000.000

250.000.000.000

(Cdc thuyet minh tu trang 10 den trang 31 la mot bo phdn hgp thdnh cua Bdo cdo tdi chinh) 23

C O N G T Y C O P H A N X A Y D V N G 47 Dia chi: S6 08 dirang Bien Cuang, thanh pho Quy Nhan, tinh Binh Dinh

Bdo cdo tdi chinli Cho nam tai chinh


T H U Y E T M I N H B A O C A O T A I C H I N H H O P N H A T (tiep theo)

Doi tu(?mg khac 74,04% 59.235.730.000 59.235.730.000

Cgng: 80.000.000.000 80.000.000.000

c, Co tuc So nam nay So nam trirdc - Co tuc da cOng bO sau ngdy kit thuc ke luaii nSin:

+ Co tuc da cong b6 tren c6 phieu pho thong

+ Co tuc da cong bo tren co phieu uu dai

- Co turc cua co phieu uu dai luy ke chua dugc ghi nhan

d, Co phieu

Chua cong bl

31/12/2012

20%

01/01/2012

- S6 lugng c6 philu dang ky phat hanh

+ Co phieu ph6 thong

+ Co phieu uu dai

- S6 lugng cl philu dang luu hanh

H- cl philu pho thong

+ Co philu uu dai

Menh gia co phieu dang luu hanh: 10.000 dong VietNam/co phieu

8.000.000

8,000.000

8.000.000

8.000.000

8.000.000

8.000.000

8.000.000

8.000.000

VL Thong tin bo sung cho cac khoan muc trinh bay trong Bao cao ket qua kinh doanh

IS.Tong doanh thu ban hang va cung cap dich vu Nam nay Dan vi tinh: Dong

Nam trirdc

Doanh thu theo khu vyc dia ly (tinh Binh Dinh) Doanh Lhu hkn hdng Doanh thu thi cong xay l ip Dich vu khach san du lich Doanh thu nhugng ban vat tu Doanh thu khac

3.889.383.574 903.564.168.621 70.472.736.875 16.135.434.183 1.655.482.581

5.389.159.615 1.204.112.868.289

57.770.153.443 20.593.282.437 7.642.199.646

Cong: 995.717.205.834 1.295.507.663.430

19. Cac khoan giam trir doanh thu Nam nay Nam triro-c

Thue tieu thu dac biet . 58.967.837 73.432.347

Cong: 58.967.837 73.432.347

20. Doanh thu thuan ve ban hang va cung cap dich vu Nam nay Nam tru-dc

Doanh thu theo khu virc dia ly (tinh Binh Dinh) 995.658.237.997 1.295.434.231.083 Trong do:

(Cdc thuyet minh tit trang 10 den trang 31 la mot bo phdn hop thdnh cua Bdo cdo tdi chinh) 24

C O N G T Y C 6 P H A N X A Y DU'NG 47 Dia chi: So 08 duong Bien Cuong, thanh pho Quy Nhon, tinh Binh Dinh

Bdo cdo tdi cliinli Cho nam tai chinh


THUYET MINH BAO C A O TAI CHINH HgfP NHAT (tiep theo)

Doanh thu ban hang

Doanh thu thi cong xay lap

Dich vy khach san du lich

Doanh thu nhugng ban vat tu

Doanh thu khac

CQng:

21. Gia von ban hang va cung cap dich vu

Gia von theo bg phan Gia von ban hang Gia von boat dgng xay lap Gia v6n dich vu khach san du lich Gia von nhugng ban vat tu Gia von hang ban khac

CQng:

22. Doanh thu hoat dong tai chinh

Co tuc, lgi nhuan dugc chia Co tuc trd bang tien Co tuc trd bang co phieu Ldi tiin gid ngdn hdng

Cong:

23. Chi phi hoat dong tai chinh

Lai tien vay Phi bao lanh Chenh lech ty gia

Cong:

24. Chi phi quan ly doanh nghiep

Cong ty c6 phan xay dung 47

Chi phi nhan vien quan ly

Chi phi vat lieu quan ly

Chi phi do dijng van phong

Chi phi khiu hao TSCD

3.889.383.574 5.389.159.615

903.564.168.621 1.204.112.868.289

70.413.769.038 57.696.721.096

16.135.434.183 20.593.282.437

1.655.482.581 7.642.199.646

995.658.237.997 1.295.434.231.083

Nam nay Nam tru6'c

4.086.695.371 3.697.086.568 741.649.415.831 1.028.280.113.691 56.941.786.772 51.975.636.483 16.135.434.183 14.554.159.100

- 35.842.886

818.813.332.157 1.098.542.838.728

Nam nay Nam truo'c

2.376.000.000 1,584.000.000

4.457.085.082 3.862.967.412

6.833.085.082 3.862.967.412

176.000.000 dong cua Cong ty CP Thiiy dien Dinh 132.000 CP)

Nam nay Nam truo'c

104.515.261.949 122.076.677.016 18.702.417.835 16.266.476.848

5.210.700 204.595.200

123.222.890.484 138.547.749.064

Nam nay Nam truo'c

7.835.014.000 6.009.141.000

4.647.224.134 2.450.207.153

368.495.008 299.202.815

194.800.000 194.800.000

(Cdc thuyet minh tic trang 10 den trang 31 la mot bo phdn hop thdnh cua Bdo cdo tdi chinh) 25

C O N G T Y C O P H A N X A Y D V N G 47 Dja chi: So 08 dudng Bien Cuong, thanh pho Quy Nhon, tinh Binh Dinh

Bdo cdo tdi chinJi Cho nam tai chinh

ket thiic ngay 31/12/2012


Thue, phi, If phi

Chi phi dy phong

Chi phi bang tien khac

Cong ty Du lich Ham Ho

Cong:

25. Chi phi san xuat theo yeu to

Chi phi nguyen lieu, vat lieu

Chi phi nhan cong

Chi phi khau hao tai san co dinh

Chi phi dich vu mua ngoai

Chi phi khac bdng tien

COng

26. Lai CO ban tren co phieu

545.992.450 834.629.624

1.377.294.120 1.604.545.350

23.689.758.141 20.859.507.077

556.058.495 729.122.511

39.214.636.348 32.981.155.530

Nam nay Nam ir\x&c

588.683.725.163 686.617.505.213

185.035.867.000 212.943.938.374

47.328.130.847 84.428.960.247

208.750.473.069 209.058.372.629

2.029.606.146 159.199.796.281

1.031.827.802.225 1.352.248.572.744

Nam nay

Lai CO ban tren co philu dugc tinh bang each chia lgi nhuan hoac 16 sau thul phan b l cho c l dong so huxi co phieu pho

thong cua cong ty cho s i lugng binh quan gia quyin cua s i c l philu dang luu hanh binh quan trong ky. Cong ty da su* dung cac thong tin sau de tinh lai co ban tren co phieu + Lgi nhuan k l toan sau thul TNDN 21.486.741.390

+ Cac khoan dieu chinh tang hoac giam lgi nhuan ke toan d l xac dinh lgi nhuan hoac 16 phan b l cho c l d6ng so huu c l philu ph6 th6ng:

Cac khoan dilu chinh tang -

Cac khoan dieu chinh giam -

+ Lgi nhuan phan bo cho c l dong so hihi c l philu phi thong - 21.486.741.390

+ Co phieu phi thong dang luu hanh binh quan trong ky 8.000.000

+ Lai CO ban tren c6 philu 2.686

27. Quan tri rui ro tai chinh.

Ng phai tra tai chinh ciia Cong ty bao gom cac khoan vay va ng, cac khoan phai tra nguoi ban va cac khoan phai tra phai nop khac. Muc dich cua nhung khoan ng phai tra tai chinh nay la nham huy dong ngu6n tai chinh phuc vu cac boat dgng cua C6ng ty. C6ng ty co cac khoan cho vay va cac khoan phai thu khac, tien mat, tien guri ngan han phat sinh true tiep tu boat dgng cua C6ng ty.

Rui ro tai chinh bao gom rui ro thi truong, rui ro tin dung, rui ro thanh khoan va rui ro dong tien, Cong ty kh6ng thuc hien cac bien phap phong ngua cac rui ro nay do thieu thi truong mua cua cac cong cu nay.

(Cdc thuyet minh tic trang 10 den trang 31 Id mot bo phdn hgp thdnh cua Bdo cdo tdi chinh) 26

CONG TY C6 P H A N XAY D^NG 47 Bdo cdo tdi chinh Dia chi: So 08 duong Bien Cuong, thanh pho Quy Nhan, tinh Binh Dinh Cho nam tai chinh



Nghiep vu qudn ly rui ro la nghiep vu khong the thieu cho toan bp boat dong kinh doanh cua Cong ty. Cong ty xay dymg he thong kiem sodt nhim ddm bao sir can bdng a mure do h<?fp ly giiJa chi phi rui ro phat sinh va chi phi quan ly rui ro. Ban T6ng Gidm d6c lien tuc theo doi quy trinh quan ly rui ro cua Cong ty d l dam bao sir can bdng hgp ly giira rui ro va kilm soat rui ro.

Rui ro thi trucmg Rui ro thi truong la rui ro ma gia trj hgrp ly cua cac luong tiln trong tuong lai cua mot cong cu tai chinh se bien dgng theo nhOng thay d l i cOa gid thi truing. Gid thi trutmg co 4 loai rui ro: rui ro lai suat, rui ro tien te, rui ro v l gia hang hoa. Cong cu tai chinh bi anh huong boi rui ro thi truong bao gom cdc khoan vay va ng, tien gui va cac khoan dau tu.

Rui ro lai suat

Rui ro lai suit la rui ro ma gid tri hgp ly hoac cdc luing tiln trong tuong lai cua mot cong cu tai chinh se biln dong theo iiliang thay doi cua lai suit tin truiriig. Rui ro llii Irucmg do thuy d l i Itti suit cQa Cdng ty chii ylu lifin quan din nghta vu ng ddi han c6 l3i suit thd n i l ciia Cong ty.

Rui ro tin dung

Riii ro tin dung la rui ro ma mot ben tham gia trong mot cong cu tai chinh hoac hgp ding khach hang khong thuc

hien nghia vu cua minh, ddn din ton thit v l tai chinh. Cong ty co nii ro tin dung tir hoat dgng kinh doanh ciia minh

(chii yeu la doi voi cac khoan phai thu khdch hang) va boat dgng tai chinh bao gom ca tien giii ngan hang.

Phdi thu khdch hdng

Cong ty quan ly nii ro tin dung kliach hang thong qua cac chinli sdch, quy ti'lnli va thii tuc kilm sodt cua Cong ty co

lien quan din viec quan ly nii ro tin dung khdch hang.

Tien gui ngdn hdng Cong ty chii y lu duy tri s i du trong tai khoan tiln gui tai cdc ngan hang dugc nhilu nguoi bilt din. Riii ro tin dung doi voi s i du tiln guri tai cdc ngan hang dugc qudn ly boi bo phan ngan quy ciia Cong ty. Riii ro tin dung t l i da ciia Cong ty d l i voi khoan muc tren Bang can doi k l todn tai moi ky lap Bao cdo tai chinh la gid tri ghi s i da dugc trinh bay 6 tren va Cong ty nhan thiy nii ro tin dung doi voi khodn muc nay la thip.

Riii ro thanh khoan Rui ro thanh khoan la nii ro ma Cong ty se gap phai khi thuc hien cac nghia vu tai chinh do thilu vIn. Riii ro thanh khodn ciia Cong ty chu y lu phdt sinh tir viec cac tai sdn tai chinh va ng phai trd tai chinh co cac thoi dilm ddo ban lech nhau.

Cong ty thuc hien gidm sat nii ro thanh khoan thong qua duy tri mot lugng tiln mat va cac khoan vay ngan hang ma Ban Ting Giam doc cho la du de dap ung cdc hoat dgng ciia Cong ty, de giam thieu anh huong ciia nhirng bien dgng ve luong tien.

Tai san dam bao (Xem tai Muc 16 va 21, phan Thuyet minh).

28- Cong cu tai chinh (Tai san tai chinh va N * phai tra tai chinh)

(Cdc thuyet minh tic trang 10 den trang 31 la mot bo phdn hgp thdnh cua Bdo cdo tdi chinh) 27

CONG TY CO PHAN X A Y DUNG 47 Dia chi: So 08 duang Bien Cuang, thanh pho Quy Nhon, tinh Binh Dinh


ket tliuc ngay 31/12/2012

THUYET MINH BAO C A O TAI CHINH HQP NHAT (tiep theo)

Bing du6i day sg trinh bay gia trj ghi so cua cdc cong cy tai chinh dugc trinh bay trong bdo cdo tai chinh cua C6ng tY.

Dan vftinh: dong

Tai san tai chinh Ti8n va cac khodn tucmg duang tiln Phai thu khach hang Phai thu khac

Cac khoan tai chinh dai han khdc

Cgng

Ng phai tra tai chinh Ngin han Vay va ng ngan han Phai tra nguai bdn Cdc khoan phai tra phai nop khdc Dai han Vay va ng dai han

Cqng

Gid tri ghi so Gid tri hg^p ly

196,900.661.170 196.900.661.170 373,640.345.411 373.640.345.411

14.017.104.953 14.017.104.953 40.000.000.000 40.000.000.000

624.558.111.534 624.558.111.534

So cuoi ky Gid tri ghi so Gidtrih(fply

469.489.182.838 469.489.182.838 153.233.483.286 153.233.483.286

14.622.314.355 14.622.314.355

366.429.704.604 366.429.704.604

1.003.774.685.083 1.003.774.685.083

29. Mgt s6 chi tieu ddnh gia khdi qudt tinh hinh hoat dong doanh nghiep

a. Bo tri co cau tai san:

- Tdi sdn ddi han/ Tong tdi sdn (%) - Tai san luu dong/ T6ng tai san (%)

b. Ty suit sinh lî:

Ty sudt lgi nhuan sau thui tren doanh thu (%)

Ty sudt lgi nhuan sau thue tren nguon von chu sd hu-u (%)

c. Tinh hinh tai chinh:

- Ty le ng phdi trd /Tong tdi sdn

- Tiin vd dau tu tdi chinh ngdn han/ Tong tdi sdn (%) - Ty le diu tu tai sdn c6 dinh tren v6n chu sa huu (Tong gia tri con lai cua TSCD/T6ng v6n chu sa hihi)

VI I NhuTig thong tin khac 1. Thong tin ve cac ben lien quan

Danh sach cac ben lien quan da CO giao djch trong ky, STT Ten to chirc/Ca nhan 1 Cong ty CO phan Du lich Ham Ho 2 Cong ty co phdn Thuy dien Van Phong

Tai thcri diem 31/12/2012

30% 70%

2%

14%

90%

12%

278%

Moi quan he Cong ty con

Cong ty lien ket

(Cdc thuyit minh tic trang 10 din trang 31 Id mot bo phdn hgp thdnh cua Bdo cdo tdi chinh) 28

C O N G T Y C 6 P H A N X A Y D V N G 47 Dia chi: So 08 duang Bien Cuang, thanh pho Quy Nhan, tinh Binh Dinh


kk thuc ngay 31/12/2012


3 Cong ty Co phan Thuy dien Buon don Cong ty lien ket 4 Cong ty c6 phin Thuy dien Djnh Binh Cong ty lien ket 3 Ong Nguyen Luang Am Chu tich Hgi ddng quan tri

Nhirng giao dich trong yeu cua Cong ty voi cac ben lien quan trong ky bao gom;

Ben lien quan Nghiep vu voi cac ben lien quan Gop von Cong ty CO phan Du lich Ham Ho Cong ty CO phan Thuy dien Van Phong Cong ty c5 phin Thuy dien Buon don

Gop von bing tien tang ty 1§ so huu Gop von bang tien GD 1 va GD 2 Gop v6n bing tien tang ty le sd huu

M m nay

1.314.322.000 8.849.000.000 8.200.000.000

Co tu*c va loi nhuan du-oc chia

Cong ty CO phin Du lich Ham Ho

Cong ty c6 phan Thuy dien Dinh Binh

Tra CO tuc bing tien

Tra CO tuc bang tien

Tra CO tuc bang co phieu: 132.000 CP

Nam nay

180.010.857

2.376.000.000

Thii lao, thu nhap ciia Hgi dong quan tri, Ban Giam doc Tir 01/01/2012 den 31/12/2012

Thu lao cua Hoi dong quan tri, Ban Giam doc 431.800.000

2. Thong tin so sanh

S6 lieu so sanh la s6 lieu tren Bao cao tai chinh nam 2011 cua Cong ty Co phan xay dung 47 da dugc kiem toan boi Cong ty TNHH KiSm toan va tu van Thdng Long T-D-K.

3. Thong tin ve tinh hoat dong lien tuc

Hoi ddng quan tri va Ban Giam ddc cua Cdng ty co phin xay dung 47 khing dinh ring Cdng ty se tilp tuc hoat dong va thuc hien k l hoach san xuat, kinh doanh trong cac nam tai chinh tiep theo.

Ngiroi lap

Luong Dang Hao

Ke toan truong

Pham Van Nho

Quy Nhan, ngay 15 thang 03 nam 2013

Luong Am

(Cdc thuyet minh tic trang 10 den trang 31 Id mot bo phdn hop thdnh cua Bdo cdo tdi chinh) 29

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31

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