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BAO CAO TAI CHINH NAM TAI CHINN KET THUC NGAY 31 THANG 12 NAM 2014

CONG TY TNHH MOT THANH VIEN XAY DUNG VA SAN XUAT

VAT LIEU XAY DVNG BIEN FloA

UBND PHUONG QUYEIT THANG CH(ING INC BAN SAO DUNG Vol BAN CHINN S6 chting thilc....aQuyen s6 .....Z. -sous Ngay 18 - 08 - 15

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CONG TY TNHH MOT THANH VIEN XAY DUNG VA SAN XUAT VAT LIEU XAY DUNG BIEN HoA

MUC LUC

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Muc luc

BA° cao cita Ban Giant dOc

Bao cao kiem toin di)c 141)

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1

2 - 5

6 - 7

4. Bing can doi ke than tai ngay 31 thing 12 nam 2014 8 -11

5. Bao cio ket qui hoat do, ng kinh doanh cho nam tai chinh ket thtic ngay 31 thing 12 nam 2014 12

6. Bio cao Itru chuyen tien to cho clam tai chinh ket fink ngay 31 thing 12 nam 2014 13 - 14

7. Bin thuyet minh Bao cao tai chinh cho nam tai chinh Wet thtic ngay 31 thing 12 nam 2014 15 - 37

***IF ************ 41M***

CONG TY TNHH MOT THANH VIEN XAY MING VA SAN MAT VAT LIN XAY DUNG BIEN H6A

BAO CAO CUA BAN GIAM DOC

Ban Giant die Cong ty trinh bay bio cao cua minh cOng vai Bic do tai chinh cho tam tai chinh ket thtic ngiy 31 thing 12 ram 2014 da dtrqc kitm town.

Khii quit ve Cling tv Cong ty TNHH m6t thinh vien xay dung vi san xuAt vat lieu xay dung Bien Hoa duqc chuyen dOi to Doanh nghiep Nha nu& - Cong ty xay dung IA san xuat vat lieu xay dung Bien Hoa theo Quyet dinh so 1724/QD.CT.UBT ngiy 05 thing 5 nam 2005 dm Chu tich Uy ban Nhan din tinh Ding Nai. C6ng ty hoat Ong theo GiAy chting nhan dang kj, doanh nghiep so 3600275107 (si cu 4704000043), clang 14, Ian dAu ngiy 30 thing 6 nam 2005 IA dang ky thay dii lAn tit'''. 07 ngiy 27 thing 3 nam 2014 do Sa Ke hoach Ira Dau to tinh Ding Nai cap.

Vin dieu le theo GiAy chimg nhan dang ky doanh nghiep: 367.000.000.000 VND

Theo Quyet dinh so 2484/QD-UBND ngiy 07 thing 7 nam 2005 cOa Cita tich Uy ban Nhan dan tinh Ding Nai, phAn von Nha ntrac trong Cong ty TNHH m6t thinh vien xay dkmg vi san xuAt vet liAu xay dung Bien 1-16a &rot chuytn giao cho Ting Cong ty ding nghiep thuc phAm Ding Nai quilt 15, theo m6 hinh Cling ty me - Cong ty con.

Tru sa hog Ong Dia chi : K4/79C Nguyen Tri Phuong, Khu phi 3, phtring Biru Hoa, TP. Bien H6a, tinh Ding

Nai, Viet Nam Dien thoai : (061) 3 859 358 Fax : (061)3 859 917 E-mail : bbcc@hcm.vnn.vn Website : www.bbcc.com.vn Ma so thug : 3600275107

Cic dan vi true thu6c: Ten dan vi Dia chi Xi nghiep con trinh giao thong vi xay dung

Xi nghi0 ky thu4t sira ch0a

Xi nghi0 khai thic di

Xi nghiOp khai thic clá Tan Cang

Xi nghi0 khai thac dá Soklu

Xi nghi0 4n di NIA cc giO1

Trung tam dich vu xay dtimg \fa vat lieu xay dung

KP4, &rang Bui Hau Nghia, phu&ng Tan Van, TP. Bien tinh Ding Nai, Viet Nam

Deng Bui Hau Nghia, Ap Tan M9, phemg Biru Hoa, TP. Bien H6a, tinh Ding Nai, Viet Nam Ap Binh H6a, xa H6a An, TP. Bien H6a, tinh Ding Nai, Viet Nam • Duang Bui HUu Nghia, Ap Tan MS", phuang Biru TP. Bien Wm, tinh Dtsng Nai, Viet Nam Ap Nguygn Hue, xa Quang Trung, huy'en Thing NhAt, tinh Ding Nai, Viet Nam K4/79C, duang Nguyen Tri Phtrang, phtrang Biru H6a, TP. Bien tinh Ding Nai, Viet Nam Si 1, &rang Nguyin Ai Qu6c, phtrang Quang Vinh, TP. Bien Hba, tinh Ding Nai, Viet Nam

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CONG TY TNHH MOT THANH WEN XAY DUNG VA SAN XUAT VAT LIEU XAY DUNG BIEN Holt BAO CAO CUA BAN G1AM DOC theo)

Cac dia diem kinh doanh: Ten dia diem kinh doanh Bin thily nOi dia Thanh Phu

Ben thy nOi dia Thien Tan

Cang vat lieu xay dung Flea An (Bin Phu Sa)

Dia chi - To 7, ap Ong Htriyng, xa Thien Tan, huyen Vihh Ciru,

tinh DOng Nai, Viet Nam TO 1, Ap 6-7, xa Thien Tan, huyen Vinh Cfru, tinh DOng Nai, Viet Nam TO 24, Ap 2, xa Tan Hanh, TP Bien Flea, tinh Ding Nai, Viet Nam

Hoot dOng kinh doanh cua Cong ty theo Giay chimg nhan dang kj, doanh nghiep IA: Ban buon vat lieu, thiet bi lap (tat khac trong xay dung; Xfiy dung ding trinh dtremg b0; Dai 15/; Ban buon may moo, thiit bi va phv tang may khac; Ban le eta ngu kim, son, kinh va thiet bi lip dat khac trong xay dung trong cac cira hang chuyen doanh; San xuat may san xuat vat lieu xay dung; Xay dung cong trinh ky thuat dan dvng khac; Ban le do dien gia dvng, gitrang, tit, ban, ghi va do n0i that Wong tit, den va b0 den dien, dO citing gia dinh khac chua duqc phan vao dau trong cac cira hang chuyen doanh; Kinh doanh bat dOng san, quyin sir dung dat thuOc chit so. hgru, chi] sir dung Mac di thue; Khai thac di, cat, soi, dat set; San xuat be tong va cac san pham tir xi mang va thach cao; Xay dung nha cac loai; Van tai hang hea bang dtremg b0; Boc xip hang him; Cho thuo xe co gidri, xe bOn nu& (kern ngu&i diOu khien); Kinh doanh khu du lich sinh thai.

Nhirng anh Mem quan trong den tinh hinh hoat acing caa Cong ty NO), 21 thang 7 nam 2014 Uy ban nhan dan tinh Dong Nai ban hanh Quyit dinh so 2220/QD-UBND thong qua ke hoach chuyin Cong ty TNHH mOt thanh vien xay dung va san xuat vat lieu xay dung Bien Ma thanh ding ty c0 phan, thei diem eh& so lieu xac dinh gia tri doanh nghiep IA 0 gio. ngay 01 thang 01 nam 2015 va thoi gian Win hanh, hoan tat cong tic chuyen dOi tir ngay 01 thang 01 nam 2015 din 30 thing 9 nam 2015.

Doanh thu va lqi nhuan cua Cong ty nam nay tang manh so veyi nam truck chit yeu IA do san *mg di • A xay dung tang cao do nhu cau thi twang xay dung chuyen bin to trong nam.

Tinh hinh tai chinh va hoat (long kinh doanh Tinh hinh tai chinh tai thari diem ngay 31 thing 12 nam 2014, ket qua hoot dOng kinh doanh va Itru chuyin tien to cho ram tai chinh ket tittle cong ngAy cua Cong ty duqc trinh bay trong Bao cao tai chinh dinh kern bao cao nay (tir trang 08 den trang 37).

Trong nam, C8ng ty da phan phOi 191 nhuan rift 2014 theo Nghi quyet HOi dOng thanh vien so 02/NQ/HDTV ngay 16 thang 01 nam 2015 nhu sau:

SO tien (VND) Trich Quy dau ttr phat trien 27.044.285.692 Trich Quy khen thuang 18.409.806.336 Trich Quy phitc lqi 9.204.903.168

Trich Quy thtrang vien chirc quan 15/ doanh nghiep 297.900.000 Trich Quy h'8 trq va sip xip doanh nghiep (lqi nhuan con lai) 35.190.723.776

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CONG TY TNHH MOT THANH VIEN XAY DUNG VA SAN XUAT VAT LIEU XAY DUNG BIEN WWI BAO CAO CUA BAN GIAM DOC (tiep theo)

Sir kien phit sinh sau nay ket them nam tai chinh Ban Giim dee Cong ty kiting dinh khong co su kien nao xay ra sau ngay 31 thing 12 nam 2014 cho den thai diem lap bio cao nay ma chua duqc xem xet dieu chinh so lieu hoac ding be trong Bio cao tai chinh.

Hoi thine thanh vien va Ban dieu hanh Wei (Icing thanh vien va Ban dieu hanh, guar' 15, dia °Ong ty trong nam va cho den thai diem lap bao cao nay bao gem:

HQi clOng thanh vien

HQ va ten Ong Nguyen Thanh Tam Ong He Ng9c Liep Ong Hera He Dip Ong Dam Nhan Ljt Ong HuSmit Kim Vu

Chirc vu Phy trich HDTV Thanh vien Thanh vien Thanh vien Thanh vien

Ngay be nhiem 30 thing 8 ram 2013 31 thing 12 !tam 2009 31 thing 12 nam 2009 31 thing 12 nam 2009 31 thing 12 nam 2009

Ngay mien nhiem

Ban dieu hanh Ho va ten Ong HuSgth Kim VG Ong He NgQc Liep Ong Hera HO Diep Ong Nguyen Xuan Viet Ong Pham Quec Thai

Chirc vu Giim dec Pho Gam dOc Pito Gam dOc Pith Giam doc Quyen Ke toin truing

Ngay be nhiem Ngay mien nhiem 01 thing 9 nam 2013 09 thang 7 nam 2010 09 thang 7 ram 2010 01 thing 10 nam 2013 01 thing 9 nam 2013

Kiem Win vie!' Cong ty TNHH Kiem toin va Ttr van A&C da kiem tan BA° cao tai chinh cho nam tai chinh ket thew ngay 31 thing 12 ram 2014, A&C bay to nguyen v9ng tiep tyc &Km chi dinh la kiem toin vien dee lap dm Citing ty.

Trich nhiem cila Ban Giim dee Ban Gam dec Cong ty chiu trach nhiem lap Bao cao tai chinh phan inh trung thuc va hqp 15, tinh hinh tai chinh, ket qui hoat deng kinh doanh va ltru chuyen tien to cua Cong ty. Trong vie'c lap Bio cao tai chinh nay, Ban Gam dee phai:

• Ch9n Iva cac chinh sach ke toin thich hap IA Ai) dung cac chinh sach nay met cich nhAt quail;

• Thuc hien cac phin doin %/a cac trot tinh met cach than hong;

• Neu re. cac Chun muc ke toin ap ding cho COng ty co duqc tam thil hay killing va tat ca nhang sai lech trong yeu so veri nhang Chain muc nay a duqc trinh bay va giai thich trong BA° cao tai chinh;

• Lap Bac) cao tai chinh tren ca sa hoat Ong lien tic trir truing hap kitting the gia dinh ring Cong ty se tiers tic hog dOng lien tic;

•• A Thief lap va thurc hien I* thong kiem soit nei be met each hUu hieu de dam bio viec Iap va trinh bay Bio cao tai chinh khong co sai set trong yeu do gian Ian hoac nhem

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CONG TY TNHH MOT THANH VIEN XAY DUNG VA SAN XUAT VAT LIEU XAY MING BIEN HoA BAO CAO CUA BAN GIAM DOC (tiep theo)

Ban Giarn dOc dam bao ring, C8ng ty da tuan th8 cac you cAu neu tren khi 1ap Bao cfio tai chinh; cac so ke toan thich hqp dtrqc ltru giO day dit de phan finh tai bAt kSt th&i diem nao, vbi mirc d6 chinh xfic hccp 15, tinh hinh tai chinh cfra Cong ty va Bao cao tai chinh dtrqc lap tuan thu cac Chan mitre ke toan va Che d6 Ice tan doanh nghiep Viet Nam dtrqc ban hanh theo Quyet djnh so 15/2006/QD—BTC nsay 20 thfing 3 nam 2006 dm Bo trading B6 Tai chinh ding nhtr cac Thong to huang dAn thtrc hien Chuan rmrc va Che d6 ke tan dia B6 Tai chinh.

Ban Giam d8c Cong ty ding chju trach nhiem bao ve an toan tai san dm Cong ty va do d6 dA thtrc hien cac bien phi') thich hop de ngAn chAn va Oat hien cac hanh vi gian Ian va cac vi pham khfic.

Phi duvet Bao can tai chinh Ban Gam dOc phe duyet Bac) cfio tai chinh dinh kern. Bfio cao tai chinh da phan finh trung thtrc va hop lje tinh hinh tai chinh cua Cong ty TNHH mot thanh vien xay ding va san xuAt vat lieu xay dtrng Bien Hea tai th&i diem ngay 31 thfing 12 nAm 2014, ciing nhtr ket qua hoot d6ng kink doanh va cac luOng luu chuyen tien to cho nAm tai chinh ket thfic ding ngay, phir hqp v61 cac ChuAn mvc ke toan va Che d6 ke tan doanh nghiep Viet Nam &rot ban hanh theo Quy'et djnh so 15/2006/QD—BTC ngay 20 thang 3 nam 2006 dm B6 tnrang B6 Tai chinh cling nhtr cac Thong ttr huong dan thtrc hien Chan intrc va Che d6 ke toan dm BO Tai chinh.

Huynh Kim Vii Giant (16c

Ngay 28 thfing 02 nAm 2015

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BAKER TILLY A&C CONG TY TNRA Krim TOAN VA. 115 VAN A&C

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Headquarters : 2 Tntong Son St., W. 2, Tan Binh Dist., Ho Chi Minh City Tel: (84.8) 3 5472972 - Fax: (84.8) 3 5472970

Branch in Ha Noi : 40 Giang Vo St., Bong Da Dist., Ha Noi City

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Branch in Can 'Tho : 162C/4 Tran Ngoc Que St., Can Tho City www.a.c.com.vn

SO: 0081/2015/BCTC-KTIN

BAO CAO MEM TOAN DOC LAP

Kinh CHU SO HITU, HOT BONG THANH VIEN VA BAN GIAM DOC CONG TY TNHH MOT THANH VIEN XAV MING VA SAN XUAT VAT LIEU XAY DUNG BIEN HOA

Chung toi da kiem toan BA° cao tai chinh kern theo cua Cong ty TNHH mot thanh vien xay dung va san xuat vat lieu xay dung Bien 146a, ducrc lap ngay 05 thang 02 nam 2015, trang 08 den trang 37, bao Om Bang can doi ke toan tai ngay 31 thang 12 nam 2014, Bao cao ket qua hoat dOng kinh doanh, Bao cao hru chuyen tien to cho nam tai chinh ket thfic ding ngay va Ban thuyet minh Bao cao tai chinh.

Trach nhiem am Ban Giam doc Ban Giam dOc Cong ty chiu trach nhiem ve viec lap va trinh bay trung thkrc va hqp ly Bao cao tai chinh

C8ng ty theo Chan muc ke toan, Che dO ke toan doanh nghiep Viet Nam va cac quy dinh phap 1j, c6 lien quan, den viec lap va trinh bay Bao cao tai chinh va chill trach nhiem ve kiem soat nOi bO ma Ban Giam doc xac dinh la can thiet de dam bao cho viec lap va trinh bay Bao cao tai chinh khOng c6 sai sot trong you do gian lan hoac nham

Trach nhiem cua Kiem toil] vien Trach nhiem cua chung toi la lira ray kien ve Bao cao tai chinh dkra tren ket qua dm cf.* kiem toan. Chang Col da tien hanh kiem toan theo cac ChuAn 'we kiem toan Viet Nam. Cac Chan muc nay yen ciu chang Vol tuan thu Chuin muc va cac quy dinh ye dao dire nghe nghiep, lap ke hoach va thuc hien cuOc kiem toan do dat duqc su dam bac) hop ly ye viec lieu BA° cao tai chinh cua °Ong ty co con sai sot tr9ng yeu hay khong.

Cong viec kiem toan bao gom thkrc hien cac thu tuc nhim thu thap cac bang chirng kiem toan ve cac so lieu va thuyet minh tren BA° cao tai chinh. Cac thu tuc kiem toan &rot lua chon dua tren xet doan cua kiem toan vien, bao gom danh gia rui ro c6 sai sot trong yeu trong BA° cao tai chinh do gian Ian hoac nhAm Ian. Khi thkrc hien danh gia cac rai ro nay, kiem toan vien da xem xet kiem sok nOi bO cua Cong ty.lien quan den viec lap va trinh bay Bao cao tai chinh trung thkrc, hop nham thiet ke cac this tuc kiem toan phi' hqp voi tinh hinh thuc te, tuy nhien khong nham awe dich dua ray kien ye hieu qua dm kiem soat 01130 cua C8ng ty. Cong viec kiem toan cling bao gom danh gia tinh thich kip cua cac chinh sach ko toan duo.c ap dung va tinh hqp ly cua cac trot tinh ke toan dm Ban Giam doe cling nhu danh gia viec trinh bay tong the Bao cao tai chinh.

Chung toi tin tuarng ring cac !ping chUng kiem toan ma chung toi da thu tik) &me la diy du va thich hqp lam cof so cho y kien kiem toan chung toi.

kien kiem than Theo j, kien cua chung toi„ Bao cao tai chinh da phan anh trung thuc va hop lj,, tren cac khia canh trang yeu tinh hinh tai chinh cua Cong ty TNHH met thanh vien xay clung va san xuat vat lieu xay dkmg Bien .H6a tai ngay 31 thang 12 !lam 2014, cling nhtr ket qua hoat &Ong kinh doanh va tinh hinh hru chuyen tien to cho nam tai chinh ket thuc ding ngay, hop vol Chuin muc ke toan, Che (10 ke Wan doanh nghiep Viet Nam va cac quy dinh phap ly c6 lien quan den viec lap va trinh bay Bao cao tai chinh.

6 .117 . wa.w.am mombil of

BAKER TILLY INTERNATIONAL

toan va Tu. van A&C Con

CONG TY TF1!iC IVA HUUH KIEM TOAN VA TU

A & C

0 LS/ QuOc g - Pho Tong Clam diic So Gay CNDICHN kiirn loan: 0099-2013-008-1

TP. H6 Chi Mirth, ngay 28 thang 02 nam 2015

BAO CAO KIEM TOAN (t4 then)

VAn de can nhAn manh. Cong ty da tien hanh kiem ke, danh gia lai tai san va von cita doanh nghiep tai thOi diem Oh ngay 01 thang 7 nam 2011 theo Quyet dinh so 4722/UBND-KT ngay 13 thang 7 nam 2011 dm Uy ban nhan dan tinh D'ong Nai. Ket qua kiem ke, danh gia lai tai san va von da duce hach toan vao so sich ke toan theo Quyet dinh s6 3700/QD-UBND ngay 27 thang 12 nam 2011 cua I:Jy. ban nhan dan tinh Ding Nai ve viec phe duyet ket qua kiem danh gia lai tai san va von tai thoi diem Oh ngay 01 thang 7.nam 2011 vo'i khoan chenh loch tang do danh gia 14i IA 40.054.340.803 VND. Cong ty da trich khau hao tai san CO dinh trong nam 2011 theo nguyen gia mad va tir nam 2012 trich khAu hao theo nguyen gia cu. Cac tai san co dinh thanh ly, nhtro-ng ban ciing dtrqc hach toan theo nguyen gia da dtrot danh gia lai va khoan chenh lech tang them do danh gia lai cua cac tai san co dinh da thanh IY, nhtro-ng ban duvc trinh bay O. khoan muc "Cac khoan phai tra, phai nqp ngAn han khac", gia tri can lai cua khoan chenh tech tang them do danh gia lai cua cac tai san co dinh duvc hach toan vao chi phi khac. Theo Cong van so 12992/BTC-TCDN ngay 16 thang 9 nam 2014 dm BO Tai chinh, cac don vi thgc hien thi diem danh gia lai tai san khong phai dieu chinh lai gia tri tai san tren so sach ke toan. Do do, Cong ty da tien hanh dieu chinh giam gia tri danh gia lai va cac tai khohn có lien quan vao Bao cao tai chinh nam nay lam cho tong Iqi nhuan ke toan truck awe tren Bao cao ket qua hoat dOng kinh doanh nam 2014 tang len them mgt khoan là 9.985.452.657 VND (xem thuyet minh V.9, V.11, V.24).

Bui Thi Npc Anti - Kielm toan vien Sá Gay CNDKHN kiE'tn loan: 1491-2013-008-1

41_44

• ONE NHifi

104'

A

.11P b••

BAKER TILLY INTERNATIONAL

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CONG TY TNHH MOT THANH VIEN XAY MING VA SAN XUAT VAT LIEU XAY DOG BIEN H6A Dia chi: K4/79C Nguyen Tri Phircmg, Khu phi 3, phutmg Bt u Hda, TP. Bien Haa, tinh Ding Nai, Viet Nam

BAO cAo TAI CHINH Cho ram tai chinh kit thfic ngay 31 thing 12 nam 2014

BANG CAN DOI ICE TOAN Tai ngay 31 thing 12 nam 2014

Don vj tinh: VND

MA Thuyet TAI SAN si minh Si cu6i nam SO diu nam

A - TAI SAN NGAN HAN 100 206.043.017.998 226.155.684.320

I. Tien vii clic khan tuong duong tan 110 V.1 72.650.859.420 35.223.518.835 1. Tiin 111 72.650.859.420 35.223.518.835 2. Cac khoan tuong dung tiin 112

H. Cic khoan du ter tai chfnh ngin han 120 1. Diu to ngin han 121 2. Dv pilling &am gia chili% khan tau to ngin han 129

Ill. Caic khoan phai thu 130 16.730.617.287 22.752.404.494 1. Phai thu cua kWh hang 131 V.2 13.610.049.411 24.306.478.625 2. Tra truac cho ngir6i ban 132 V.3 2.814.498.064 4.211.562.073 3. Phai thu n6i bd 133 4. Phai thu then tiin de ki hoach hqp ding xay dtrng 134 5. Cac khoan phai thu khac 138 V.4 306.069.812 1.368.300.376 6. Dkr phong cac khoan phai thu kh6 &A 139 V.5 (7.133.936.580)

IV. Hang ten kho 140 112.626.851.308 164.256.067.255 1. Hang tin kho 141 V.6 112.626.851.308 168.225.808.022 2. Dv phting giam gia hang tin kho 149 V.7 (3.969.740.767)

V. Tai sin ngin ban khac 150 4.034.689.983 3.923.693.736 1. Chi phi tra Marc ngin han 151 2. Thus gia trj gia tang dirqc khiu trir 152 1.955.360.300 3. Thui va cac khoan khic phai thu Nha nu6c 154 V.18 3.723.608.193 1.815.033.436 4. Giao djch mua bin lai trai phitu Chinh phi► 157 5. Tiii sin ngin han khac 158 V.8 311.081.790 153.300.000

Boo cho nay phcii &or doc cimg vbi Ban thuyit minh Bcio coo tat chinh

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CONG TY TNHH min THANH VIEN XAY DUNG VA SAN XUAT VAT LIEU XAY DOG BIEN Hem Dia chi: K4/79C Nguyen Tri Phucrng, Khu ph6 3, phOng Biru Hata, TP. Bien Hata, tinh Ding Nai, Viet Nam BAO CAO TAI CHINH Cho nam tai chinh ket thilc ngay 31 thang 12 ram 2014 Bang can dei ke todn (tiep theo)

TAI SAN MA

A SO

Thuyet minh SO cu6i nam SO du nam

B - TAI SAN DAI HAN 200 402.440.201.833 401.686.939.200

I. Cfic khoin phai thu dal han 210 1. Phai thu dai han ctia khach hang 211 2. Veit kinh doanh a cac dcm vi Ulm thuec 212 3. Phil thu dal han nei be 213 4. Phai thu dai han khac 218 5. Du ph6ng phai thu dai han kh6 doi 219

Tai san co djnh 220 159.234.529.081 184.535.856.217 1. Tai san co djnh hire hinh 221 V.9 159.234.529.081 182.117.420.391

Nguyen gia 222 447.594.358.639 465.725.541.342 GM tri hao mon lily ke 223 (288.359.829.558) (283.608.120.951)

2. Tai san c6 djnh thug tai chinh 224 Nguyen gia 225 Gia tri hao mon 226

3. Tai san co dinh ve hinh 227 Nguyen gib 228 GM tri hao mon lily ki 229

4. Chi phi xay dung ca ban da dang 230 V.10 2.418.435.826

HI. Bat deng san diu to 240 Nguyen gia 241 Gia trj hao mon lay ke 242

IV. Cie khan dau ttr tai chinh dai han 250 20.002.939.600 20.010.500.000 1. Wu to vao ceng ty con 251 2. Dal] to vao ding ty lien ket, lien doanh 252 3. Dail to dai han khac 258 V.11 20.020.000.000 20.010.500.000 4. Du phong gam gia chimg khodn dau to dai han 259 V.12 (17.060.400)

V. Tai san dai han khdc 260 223.202.733.152 197.140.582.983 1. Chi phi tra truck dai han 261 V.13 201.358.643.122 179.082.094.367 2. Tai san thug thu nhap flan lai 262 3. Tai san dai han khac 268 V.14 21.844.090.030 18.058.488.616

TONG CQNG TAI SAN 270 608.483.219.831 627.842.623.520

Bdo coo nay phai dupc dpc cang vbi Ban thuyit minh Boo coo tai chinh 9

CONG TY TNHH MO_ T THANH VIEN XAY DUNG

VA SAN XUAT VAT LIEU XAY DUNG BIEN HoA Dia chi: K4/79C Nguyen Tri Phtrcmg, Khu pho 3, phuaing Biru H6a, TP. Bien H6a, tinh Deng Nai, Viet Nam

BAO CAO TAI CHINH Cho nam tai chfnh ket thitc ngay 31 thang 12 nam 2014 Bang can dei ke toan (tiep theo)

MA Thuyet NGUON VON A so minh Si cuei nam Si dau nam

A - NQ PHAI TRA 300 178.926.862.977 180.434.694.960

I. No* ngin han 310 163.926.862.977 177.138.349.650 1. Vay va ne ngan han 311 V.15 25.759.894.314 82.065.118.537 2. Phai tra ngubi ban 312 V.16 31.755.190.356 27.718.044.198 3. Nguari mua tra tiEn truac 313 V.17 9.013.080.001 7.274.442.968 4. Thue va cac khoan phai n6p Nha ms6c 314 V.18 16.944.386.235 10.305.125.382 5. Phai tra ngueri lao dOng 315 V.19 27.333.675.419 11.772.296.849 6. Chi phi phai tra 316 V.20 145.454.545 967.496.209 7. Phai tra not be 317 8. Phai tra theo tien de Ice hoach hcrp deng xay dung 318 9. Cac khoan phai tra, phai nep ngin han khac 319 V.21 371.300.757 5.077.746.758 10. Du phbng phai tra ngan han 320 - I I. Qu9 khen thuemg, phiic lai 323 V.22 52.603.881.350 31.958.078.749 12. Giao dich mua ban lai trai phieu Chinh phis 327

11. Ncrdai han 330 15.000.000.000 3.296.345.310

1. Phai tra dal han nguesi ban 331 - 2. Phai tra dal han not b6 332

■, 3. Phai tra clai han khac 333 ■

4. Vay va ng dai han 334 V.23 15.000.000.000 3.296.345.310 5. Thud thu nhdp hodn !al phai tra 335 - 6. Du phbng trq cap mat viec lam 336 1

7. Du phbng phai tra dai han 337 , • 8. Doanh thu chtra thuc hien 338 9. Qu9 phat trien khoa h9c va cong nghe 339

B - NCO:5N VON CHU SO Hal 400 429.556.356.854 447.407.928.560c t

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I. Vim chit se. hint 410 429.556.356.854 447.407.928.5601 3' i.

I. Von ddu tu dm chic set hell 411 V.24 367.321.347.386 367.000.000.000 2. Thing du yen ce phEn 412 f 3. Vett khac cua chit sa hCru 413 4. C6 phieu qu9 414 5. Chenh loch danh gib lai tai san 415 V.24 35.363.742.370 6. Chenh lech tj, gib Wei doai 416 7. Qu9 ddu tu Oat trien 417 V.24 27.044.285.692 2.565.712.925 8. Quy du phbng tai chinh 418 42.478.473.265 9. Qu9 khac thu'ec yen chi, ser hail 419 10. Lqi nhu4n sau thug chtra Oh phei 420 V.24 11. Nguen yen dAu tu xay dung ca ban 421 12. Qu9 hO tre sap xep doanh nghiep 422 V.24 35.190.723.776

II. Nguen kinh phi WI qu9 khac 430 1. Nguen kinh phi 432 2. Ngtion kinh phi dã hinh thanh tai san di djnh 433

TONG CONG NGUON VON 440 608.483.219.831 627.842.623.520

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Nai, ngay 05 thang 02 nam 2015

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CONG TY TNHH MOT THANH WEN XAY DUNG VA SAN XUAT VAT LIEU XAY DUNG BIEN HOA Dia chi: K4/79C NguyZM Tri Phucmg, Khu ph6 3, phuCmg 136-u Hoa, TP. Bien H6a, tinh Deng Nai, Viet Nam

BAO CAO TAI CHiNH Cho nam !Ai chinh ket th6c ngay 31 thang 12 nam 2014 Bang can ClOi kt tan (tiep theo)

CAC CHI TIEU NGOAI BANG CAN DOI ICE TOAN

CHI TIEU ThuyOt

minh SO cuoi nam SO d5u nam

1. Tai san thue ngoai 2. Vat w, hang h6a nhan gitY 116, nhan gia tong 3. Hang h6a nhan ban h6, nhan kj, gui, kj, ctroc 4. Ngkhddaldixir1y 8.579.850.479 1.405.235.355

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CONG TY TNHH MOT THANH VIEN XAY DUNG VA SAN XUAT VAT LIEU XAY DING BIEN HOA Dia chi: K4/79CNguyin Tri Phtrang, Khu ph6 3, phtremg Bum Haa, TP. Bien HU, tinh DEng Nai, Viet Nam BAO CAO TAI CHINN Cho nom tai chfnh kitthlicimax31thing 12 ram 2014

BAO cAo KET QUA HOAT BONG KINH DOANH Nam 2014

CHI TIED MA so

Thuyet minh Nam nay

Dan vi tInh: VND

Nam trait

1. Doanh thu ban hang va cung cap djch vy 01 V1.1 843.178.782.902 522.947.400.498

2. Cac khoin giim tri} doanh thu 02 VI.1 27.354.725 121.374.627

3. Doanh thu than v$ ban hang vh cung cep djch vy 10 VI.1 843.151.428.177 522.826.025.871

4. Gig von hang bin 11 VI.2 701.748.045.824 452.181.138.168

5. Lai nhuan Op vt bin hang vh cung cop djch vy 20 141.403.382.353 70.644.887.703

6. Doanh thu hoot dung tai chfnh 21 VI.3 954.768.410 2.446.931.054

7. Chi phf di chfnh 22 VI.4 3.293.266.334 12.151.374.693 Trong do: chi phf lai vay 23 3.276.205.934 12.151.374.693

8. Chi phf ban hang 24 VI.5 12.356.710.439 7.842.997.272

9. Chi phf gnarl IS, doanh nghiep 25 VI.6 35.270.150.047 41.813.134.759

10. Lai nhuan than lir hoot Ong kinh doanh 30 91.438.023.943 11.284.312.033

11. Thu nhap khic 31 VI.7 31.421.817.188 9.443.162.105

12. Chi phi khic 32 VI.8 7.285.970.654 5.472.194.521

13. Lai nhuan klisic 40 24.135.846.534 3.970.967.584

14. T6ng 10 nhuan k6 than track thus 50 115.573.870.477 15.255.279.617

15. Chi phf thus thu nhap doanh nghiep hien hanh 51 V.18 25.426.251.505 3.815.819.904

16. Chi phf thus thu nhap doanh nghiep hail loi 52

17. Lai nhuan sau thud thu nhap doanh nghiep 60 90.147.618.972 11.439.459.713

18. Lai ca bin tren a phieu 70

Doan Dang Quiinh Anh Ngtrtri lap bib

Bdo coo nay phai &gm doe cling vai Ban thuyet minh Bdo coo tai chink 12

CONG TY TNHH MOT THANH VIEN XAY DUNG

VA SAN XUAT VAT LIEU XAY DUNG BIEN HoA Dia chi: K4/79C Nguyen Tri Phucmg, Khu phe 3, phuang Biru Ilea, TP. Bien Hda, tinh Deng Nai, Viet Nam

BAO CAO TAI CHINH

Cho nom tai chinh kCt thtic ngay 31 thong 12 nom 2014

BAO CAO LUIU CHUYEN TIEN TE (Theo phtro'ng phi') gian tier))

Nam 2014

I.

CIII TIEU

Luis chuyen tien tir hoat (ging kinh doanh

MA

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Thuyet minh Nam nay

Dan vi tinh: VND

Nam truck

1. Lgi nhufin tru-dc thui 01 115.573.870.477 15.255.279.617 2. Dilw chinh cho cac khodn:

Khau hao tai san ct) djnh 02 V.9 18.805.878.558 15.486.072.550

Cac khoan du phong 03 V.5, V.7, V.12 (3.915.640.854) (7.429.387.667)

Lai, 16 chenh lech t9 gia heii dodi chua thuc hien 04

Lai, 16 tit. hoat Ong dAu tu 05 VI.3,V1.6,V1.7 (8.328.598.224) (4.239.888.620)

Chi phi lai vay 06 VI.4 3.276.205.934 12.151.374.693

3. Lfri nhudn to hogt ddng kink doanh tru.dc dray dni vein lira ddng 08 125.411.715.891 31.223.450.573 Tang, giam cac khoan phai thu 09 5.873.751.447 (1.933.162.740)

Tang, giam hang ten kho 10 55.598.956.714 84.672.075.977

Tang. giam cac khoan phai tra 11 13.628.164.871 11.304.218.439

Tang, giam chi phi tra truck 12 (22.272.399.375) (2.768.132.961)

Tien lai vay da tra 13 VI.4 (3.276.205.934) (13.064.152.470)

Thue thu nhap doanh nghiep da nOp 14 V.18 (19.596.313.123) (2.353.327.219)

Tien thu khac tit hoat dOng kinh doanh 15 218.979.445 352.162.961

Tien chi khac lir hoat Ong kinh doanh 16 (58.378.072.166) (22.584.819.656)

Lrru chuyin tlerr thwin tir hogs ddng kinh doanh 20 97.208.577.770 84.848.312.904 ,•■••i

II. Lu-u chuy4n ttht tir haat Ong dAu to :05N

1. Tien chi de mua sam, xay dung tai san ct) djnh va MAO

cac tai san dai han khac 21 V.9,V.I0 (25.466.421.839) (8.854.444.698) A St.

2. Tien thu tir thanh 1Y, nhucyng ban tai san c6 djnh va ,----).

cac tai san dai han khac 22 VI.7, VI.8 9.610.046.404 5.179.028.182 11-TF ------„L :

3. Tien chi cho vay, mua cac ding cu nq dm

don vi khac 23 4. Ti& thu h6i cho vay, ban lai cac Ong cy nq dm

don vi khac 24

5. Tien chi dau tu, g6p von vao dun vi khac 25

6. TiCn thu h6i dau tu, g6p vein vao don vi khdc 26 - -

7. Tien thu lai cho vay, cel tire va lqi nhuAn dugc chia 27 V1.3 676.707.783 2.024.850.000

Lu-u chuyin Ilea Munn tit hogt dnng deiu ttr 30 (15.179.667.652) (1.650.566.516)

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CONG TY TNHH MOT THANH VIEN XAY DUNG VA SAN XUAT VAT utu XAY DING BIEN H6A Dia chi: K4/79C Nguyen Tri Phucrng, Khu phi, 3, phutmg Batt Haa, TP. Bien H6a, tinh Deng Nai, Vitt Nam BAO CAO TAI CHINH Cho nam tii chinh kit this ngay 31 thing 12 num 2014 Rio cao Itru chuyin tien (ti6p theo)

CHI TIED

HI. Luu chuyen tien tfr hoot d§ng tii chinh

I. Tien thu tt7 phut hanh c6 phi6u, nhAn g6p von cua

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Thuyet minh Nim nay !slim trtrac

cht) sa hdu 31 2. Tien chi tra g6p vin cho cac chu sa h0u, mua lai

c6 phi6u eita doanh nghiAp di ph& hinh 32 3. Tien vay ngen han, dui han nhin &rot 33 V.15,V.23 57.055.204.038 30.332.760.715 4. Tien chi tra nq g6c vay 34 V. I 5,V.23 (101.656.773.571) (101.212.467.882) 5. Tien chi tra nq thus tai chinh 35 6. Co tirc, lqi nhuin di tra cho chi str hiu 36

btu thuyin tan than tit hogtdOng tid chinh 40 (44.601.569.533) (70.879.707.167)

Ltru chuyin tien than trong am 50 37.427.340.585 12.318.039.221

Tien vi twang duong tien du am 60 V.1 35.223.518.835 22.905.479.614

Anh hue:mg curt thay dei tj/ gii hei doii quy (lei ngoai to 61

Tien vi twang throng tien cu6i am 70 V.1 72.650.859.420 35.223.518.835

Doan Ding Quimh Anh Ngtrai lip bleu

Bdo coo nay phdi durc doc ang vdi Ban thuye4t minh Bdo citio tai chinh

14

CONG TY TNHH MOT THANH VIEN XAY DYNG VA SAN XUAT VAT LIEU XAY MING BIEN HoA Dia chi: K4/79C Nguyen Tri Phtrcmg, lam phi 3, phtrang Biru Haa, TP. Bin Boa, fifth Ding Nai, Vitt Nam BAO CAO TAI CHINH Cho niim tai chinh kit thtic ngay 31 thang 12 tam 2014

BAN THUYET MINH BAO CAO TAI CHINH Nam 2014

I. DAC DIEM HOAT BONG CUA CONG TY

1. Hinh fink ser him yen : Cling ty TNHH met thanh vien Nha Nuerc.

2. Linh vire kinh doanh : San xuAt, thuang mai.

3. Nganh nghe kinh doanh : San xuAt kinh doanh cac loai vat lieu xay dung: da xay dung, cat xay dung, dAt set nguyen lieu san xuAt gach ngoi, dat sang lAp mat bang, dAt cap phi giao thong; Xay chmg cac ding trinh giao thong, dan dung, cong nghiep; Doi ly tieu thu cac loai vat lieu xay dung, trang tri nOi thAt cao cap, phu tong va thiet bj ca gieri; San xuAt be tong nhua ;long.

4. Nhfin vien Tai ngay 31 thang 12 nam 2014 C8ng ty ce 773 nhan vien dang lam viec (tai ngay 31 thing 12 nam 2013 la 782 nhan vien).

5. Dac diem hoot Ong cua doanh nghiep trong nam eh finh hirolig den Bao car) tai chinh NO), 21 thang 7 nam 2014 Uy ban nhan dan tinh Deng Nai ban hanh Quyet djnh so 2220/QD-UBND thong qua ke hoach chuyen CorT ty TNHH met thanh vien xay dung NIA san xuAt vat lieu xay dung Bien Hoa thanh °Ong ty co phan, tiled diem chet se lieu xac djnh gia trj doanh nghiep la 0 gier ngay 01 thing 01 am 2015 va theri gian tien hanh, half tat cong tae chuyen dei tir ngay 01 thang 01 rift 2015 den 30 thing 9 nam 2015.

Doanh thu va lqi nhuan cua Cong ty rift nay tang mph so vii nam train chit yeu la do san Itrang di xay dkmg tang cao do nhu eau thj tnrerng )(ay dung chuyen bien tot trong

H. NAM TAI CHINH, DON VI TIEN -rt sir DUNG TRONG KE TOAN

1. Nam tai chinh Nam tai chinh cua Mfg ty bat dAu tir ngay 01 thang 01 va ket thhc vao ngay 31 thing 12 hang

2. Dan vi tien to sir dung trong ke than Dan vi tien to sir dung trong ke toin la Deng Viet Nam (VND).

III. CHUAN MVC VA CHE DO IcE TOAN AP DUNG

1. ChuAn mire va Che d(l ke than dp dung A Cong ty ap dung Che de ke toan doanh nghiep Viet Nam duce ban hanh theo Quyet djnh so

15/2006/QD—BTC ngay 20 thing 3 nam 2006 cua Be truerng Be Tai chinh va cac Thong tir huang dan thuc hien ChuAn nitre va Che de ke toan dm Be Tai chinh.

Ban thuyit mink nay let mot b0 phOn hap thanh va ph& cluar dpc cong vai Bcio cao tai chinh 15

CONG TY TNHH MOT THANH VIEN XAY DUNG VA SAN XUAT VAT LIEU XAY DUNG BIEN HoA Dia chi: K4/79C Nguyen Tri Phuong, Khu phO 3, PhuCrng Biru Iloa, TP. Bien Hee, tinh Dting Nai

Cho nom tai chinh ket thuc ngay 31 thang 12 nom 2014

Ban thuyet minh Bao cao tai chinh theo)

2. Tuyen bo ve viec than the Chuan mirc ke toan va Che de ke toan Ban Gam doe dam bao dA tuan this day (16 yeu cau cita cac Chufin mire ke toan va Che d6 ke toan doanh nghiep Viet Nam dirge ban hanh theo Quyet dinh s6 15/2006/QD—BTC ngay 20 thang 3 nAm 2006 ciia Bq truang BO Tai chinh ciing nhu cac Thong ttr htramg dan thkrc hien Chuan muc va Che dO ke toan c6a BO Tai chinh trong viec lap Bao cao tai chinh.

Ngay 22 thang 12 nAm 2014 BO Tai chinh da ban hanh cac Thong ttr sau: • Thong to s6 200/2014/TT-BTC ve huang dAn Che dO ke toan doanh nghiep thay the Quyet

dinh s6 15/2006/QD-BTC ngay 20 thang 3 nom 2006 dm BO truemg BO Tai chinh va Thong tu so 244/209/TT-BTC ngay 31 thang 12 nom 2009 cita 13 Tai chinh.

• Thong ttr so 202/2014/TT-BTC ve huemg dAn lap Bao cao tai chinh hgp nhat thay the cho cac htrang darn lien quan den lap Bao cao tai chinh hop nhat tai Thong tu s6 161/2007/TT-BTC ngay 31 thang 12 nom 2007 dm BO Tai chinh.

Cac quy dinh cua cac Thong ttr nay dtrac ap dung cho viec ghi so, lap va trinh bay Bao cao tai chinh tir nom 2015 tra di.

3. Hinh thirc ke toan Ai) dung, Cong ty sir dung hinh thtic ke toan chirng tir ghi so.

Iv. CAC CHiNH SACH ICE TOAN AP DUNG

1. Co. so• lap bao can tai chinh Bao cao tai chinh throe lap tren co sor ke toan don tich (trir cac thong tin lien quan den cac lueng tien).

2. Tien va twang throng tien Tien va cac khoan ttrcrng throng tien bao g6m tien mat, tien girl ngan hang, tien dang chuyen N/A cac khoin dau ttr ngin han c6 thai han thu h6i hoac dao han khong qua 03 thang ke tir ngay mua, de clang chuyen dai thanh mot Itrang tien xic dinh cting nhtr khong c6 ithieu rtii ro trong viec chuyen doi thanh tien.

3. Hang ten kho Hang ton kho dtroc xac dinh tren ca so gia goc. Gia goc hang tan kho bao g6m chi phi mua, chi phi the bien va cac chi phi lien quan truc tiep khac phat sinh de c6 &roc hang ton kho o dia diem va trang thai hien tai.

Gia goc hang ten kho throe tinh theo phtrang phap birth quail gia quyen va dtrac hach toan theo phucmg phap ke khai thuang xuyen.

Du phong giam gia hang ten kho dirge ghi nhan khi gia g6c lan hon gia tri thuan c6 the thkrc hien dirge. Gia tri thuan c6 the thkrc hien du la gia ban trac tinh hang tan kho trir chi phi ilex tinh de [loan thanh san pham va chi phi trac tinh can thiet cho viec tieu thu chimg.

Tang hoac giam s6 dtr du phong hang tan kho dtrac ghi nhan vao gia von hang ban trong nom.

Ban thuye't minh nay la mOt b5 ph*On hop thanh va phcii &roc dpc cling vai Rao ccio tai chinh 16

•

CONG TY TNHH MOT THANH VIEN XAY MING VA SAN XUAT VAT LIEU XAY DOG BIEN HoA Dia chi: K4/79C Nguyen Tri Phtrang, Kim ph6 3, Phutmg Biru Floa, TP. Bien Hoa, tinh D6ng Nai Cho nAm di chinh k6t thitc ngay 31 thing 12 nam 2014 Bin thuyk minh Bin can tai chinh (tiep theo)

4. Cic khoin phai thu thoong mai va phii thu khic Cac khoan phai thu thtrang mai va cac khoan phai thu khac dugc ghi nhAn theo h6a don, chimg tir.

Du phong phai thu kh6 del dugc lAp cho tirng khoan ng phai thu kh6 doi can cir vao tu6i nq qua han cua cac khoan nq hoc du kien mirc ton that c6 the xay ra, cu the nhu sau: • D6i vii nq phai thu qua han thanh toan:

- 30% gia trj d6i yeti khoan nq phai thu qua han tir tren 06 thang den dual 01 nam. - 50% gia trj dOi yeti khoan nq phai thu qua han tir 01 nam den dual 02 nam. - 70% gia trj doi vii khoan nq phai thu qui ban tir 02 nam d8n clugi 03 !tam. - 100% gia trj doi vii khoan nq phai thu qua han tir 03 nam tr6 len.

• Doi vii nor phai thu atm qua han thanh toan nhung kh6 c6 kha nang thu h6i: can c* vao du kien tnirc ton thAt di lap du phong.

Tang hoc giam s6 du du ph6ng no phai thu kho doi dugc ghi nhAn vao chi phi quan . lj, doanh

•

trong nam.

5. Thi sin co dinh hen hinh Tai san co djnh hau hinh dugc the hi8n theo nguyen gia trir hao mon lily ke. Nguyen gia tai san co djnh hilu hinh bao g6m toan bo cac chi phi ma Cong ty phai b6 ra de co (kW tai san c6 djnh tinh him hinh den th6i diem dila tai san do vao trang thai san sang sir dung. Cac chi phi phat sinh sau ghi nhAn ban au chi dugc ghi tang nguyen gia tai san co dinh hiru hinh nett cac chi phi nay chic chin lam tang Icri ich kinh to trong Wang lai do sir dung tai san d6. Cac chi phi khOng them man dieu kin trail dugc ghi nhAn ngay vao chi phi.

Khi tai san c6 djnh him hinh dugc ban hay thanh 1)%, nguy8n gia va khAu hao lily ke dugc x6a s6 va bAt 1(51 khoan lai 16 nao phat sinh do vi8c thanh ly deu dugc tinh vao thu nhAp hay chi phi trong nam.

Tai san c6 djnh hQu hinh dugc khAu hao theo phtrang phap citron thing Oa tren thei gian hOn dung trot tinh. So nam khau hao dm cac loai tai san co djnh hitu hinh nhu. sau: Loai tai san c6 dinh So nam Nha cira, vat kien trim 09 — 50 May moc va thiet bi . 04 — 15 Plnrcmg tin van tai, truyen dart 10 Thiet bi, dung et] quan 1 , 08 Tai san c6 dinh tau hinh khfic 10

6. Tai san thue hoat Ong Cling ty lei ben di !hue Thue tai san dugc phan loai la thue boat d6ng net' phan Ion rui ro va Igi ich gin lien vii quyen sec him tai san thu6c ve n4tx6i cho thue. Chi phi thue boat Ong dugc phan anh vao chi phi theo phtrcrng phap dithng thang cho suOt th6i han thue tai san, khong phu thu6c vao phtrong thirc thanh toan tier) thue.

7. Chi phi xay dung co bin do. dang Chi phi xay dung ca ban cla dang phan anh cac chi phi lien quan true tiep den vi'e'c xay dtmg nha won va lap at may m6c, thiOt bi china hoan thanh va chtra lap dAt xong. Cac tai san dang trong qua trinh xay dung co ban de dang va lap d4t khOng dugc tinh khau hao.

Ban thuyit minh nay la mot ha phan hpp thanh va phai chrpr d9c cang vol Bao cao tai chinh 17

CONG TY TNHH MOT THANH VIEN XAY DUNG VA SAN XUAT VAT LIEU XAY DUNG BIEN HoA Dia chi: K4/79C Nguyen Tri Phtro-ng, Khu phi 3, PhuOng Bun I Ioa, TP. Bien 1-16a, tinh DOng Nai Cho nam tai chinh ket thtic ngay 31 thang 12 nam 2014 Ban thuyk minh Bao cao tai chinh theo)

8. Chi phi di vay Chi phi di vay &roc ghi nhan vao chi phi khi phat sinh. Truing hop chi phi di vay lien quan trim tiep den viec dau tu xay dung hoac san xuat tai san da dang can co mOt thoi gian d6 dai (tren 12 thang) de co the dtra vao sir dung theo muc dich djnh truck hoac ban thi chi phi di vay nay duqc von h6a.

Doi \tad cac khoin yen vay Chung trong do c6 six dung cho muc dich dau to xay dtrng hoac san xuat tai san d& dang thi chi phi di vay vein h6a duqc xac dinh theo ty le von h6a dai yeti chi phi lay ke binh guar) gia quyen Oat sinh cho viec dau tu xay dtmg ca ban hoac san xuat tai san d6. Ty le von h6a duqc tinh theo ty le 15i suit binh quan gia quyen ctia cac khoan vay chtra tra trong nam, ngoai trir cac khoin vay Hang biet phuc vu cho muc dich hinh thanh mOt tai san 4, the.

9. DAti ttr tai chinh Cac khoin dau to vao chirng khoan, cong ty con, ding ty lien kat va ca kinh doanh clang kiem soat duqc ghi nhan theo gia goc. Tien 15i, co tire, lqi nhuan c6a cac ky train khi khoan tu &roc mua throe hach toan giam gia tri chinh khoan dau ttr do. Tien co tire va lqi nhuan cila cac ky sau khi khoan dau ttr dugc mua &roc ghi nhan doanh thu.

Du phong giam gia chirng khoan dugc 15p cho tirng loci chting khoin &roc mua ban tren thi trtrong va co gia thi truing thap hcm gia trj dang hach toan tren so sach. Gia thi truarng lam can dr xem xet trich 15p du phong dtroc xac dinh nhtr sau la gia trj so skit tai ngay lap Bang can dai ICC toan gin nhat.

Dor phong cho cac khoan dam ttr vao to chirc kinh to khac dtroc trich 15p khi cac to chirc kinh to nay bi 10 (trir truing hop 10 theo ke hoach da dugc xac djnh trong phuong an kinh doanh tilt& khi (tau tu) voi mirc trich lap bang chenh lech giira von gop thvc to c6a cac ben tai U.) chirc kinh to va von chi] hiru thtrc CO nhan (x) voi g6p von dm Cong ty so v6ri tong so yen gop thtrc to cita cac ben tai to chirc kinh te.

Tang, giam so du du phong cac khoan dau ttr tat chinh duqc ghi nhan vao chi phi tai chinh trong nam

Khi thanh 1Y mgt khoan dau ttr, phan chenh tech giira gia trj thanh ly thuan va gia trj ghi s6 duqc hach toan vao thu nhap hoac chi phi.

10. Chi phi tra trtrov dai han Chi phi den bir, tham do mo (AA bao gam cac chi phi phat sinh cho viec khai thic, ma rOng mo di dugc phan be) vao chi phi trong ni3m theo phucrng phap dtra Wen san luong khai Mac thtrc to trong nam va Chi phi thue mat bang phan bo theo thari han

11. Chi phi phai tra Chi phi phai tra throe ghi nhan dtra tren cac trac tinh hop ly va s6 tian phai tra cho cac hang hoa, djch vu da sir dung.

12. Trq cap thoi viec Cong ty chi tra trcs cap thoi viec cho ngueri lao &Ong lam viec thtrimg xuyen tai Cong ty tir dii‘ 12 thang troy len khi ngtroi lao dOng chtim dirt hop ding lao dOng. Mirc chi tra trq cap thoi viec bang 1/2 thang Itrong cong phu cap lucrng (neu co) cim binh quan 6 thing lien ke trtrac theri diem thoi viec cho mai nam lam viec. Thai gian lam viec de tinh try cap thoi,vi8c la tong thoi gian ngtreri lao Ong da lam viec thtrc to trir di thai gian da tham gia bac) hi8m that nghi8p.

Try cap thoi viec dugc ghi nhan vac) chi phi quail ly doanh nghiep khi chi tra cho ngtrai lao dOng

Ban thuyb minh nay is m(51 6(5 pkin hop thanh va phai &tor doc cling voi Beio ceio tai chinh 18

CONG TY TNHH MOT THANH VIN XAY DUNG VA SAN XUAT VAT LIEU XAY DOG BIN HelA Dja chi: K4/79C NguyIn Tri Phuong, Khu ph6 3, Phutmg Biru 1-16a, TP. Bien Ma, tinh Ding Nai Cho nam tai chinh ket thiic ngay 31 thing 12 nam 2014 Ban thuyit minh Bao cao tai chfnh (tiep theo)

13. Nguan von kinh doanh Nguan van kinh doanh cua Cong ty chi c6 van dau ttr cua chi) s& hOv dtrqc ghi !than theo s6 thvc to da du tu.'

14. Trich lap cac quj, Cic quy dtrqc trich lap vi sir dung theo Thong ttr 220/2013/TT-BTC ngiy 31 thing 12 ram 2013 cua BO Tai chinh huang clan thvc hien met so dieu cua Nghi dinh s6 71/2013/ND-CP ngay 11 thing 7 nam 2013 dm Chiith phti ye dau to van nhA nu&c vio doanh nghiep va guar' ly tai chinh doi v&i doanh nghiep do nha ntrac nam giE. 100% On dieu le. Cu the nhu sau:

TS, le trich lap tit lqi Mirc trich Muc dich nhuan sau thue lap t6'i da

• Qu9 dau ttr phit trien MO. reng hoot Ong kinh doanh Tai thieu 30% lqi hoac dau ttr theo chieu sau cua nhuan duqc phan Cong ty phai

• Qu'y khen thuang, Khen thtrang, khuyen khich Iqi Theo ket qui Olin Khong qui phim lqi ich vat chat, cii thien va nang loai doanh nghiep 03 thing

cao deri song vat chat va tinh luang thvc than cho ngtrai lao deng hien.

• Trich qu9 thuerng Khen thtremg, khuyen khich lqi Theo ket qui phan Khong qui vien chirc quart ly ich vat chat, chi thien va nang loai doanh nghiep 1,5 thing doanh nghiep cao di7i song vat chat va tinh lucmg thvc

than cho vien chtk quirt 1j/ hien cua vien chirc quilt 15,.

• Cic qu9 khic thuec Nei) ve Tsang Cong ty cling Theo quyet dinh cua van chit set hOn nghiep thvc pham Hong Nai Hoi datig thanh vien

15. Thud thu nh#p doanh nghiep Chi phi thue thu nhap doanh nghiep bao gom thue thu nhap hien hanh va thue thu nhap haft lai.

Thu" thu nhOp hien hiuth Thue thu nhap hien hanh IA khoin thue duqc tinh dva tren thu nhap tinh thue. Thu nhap tinh thue chenh lech so yeti Iqi nhuan ke toin IA do dieu chinh cac khoin chenh lech tam tkri giaa thue va ke toin, cac chi phi khong dtrqc trir cling nhtr dieu chinh cac khoin thu nhap khong phai chiu thue vi cac khoin lo ducrc chuyen.

Thud thu nhap hoiin igi Thue thu nhap hoan lai IA khan thue thu nhap doanh nghiep se phii n6p hoc se ehrqc hoin Iai do chenh lech tam th&i gift gia tri ghi s6 cOa tai san va nq phai tra cho mtic dich Bao cao tai chinh vi cac gii tri dung cho muc dich thud. Thue thu nhap hart lai phii tra duqc ghi nhan cho tat ca cac khan chenh lech tam then chiu thue. Tai san thue thu nhap hart 10i chi dtrqc ghi nhan khi chic clan trong tucmg lai se c6 lqi nhuan tinh thue de sir dung nhang chenh lech tam th&i &tor khau trir nay.

Gia tri ghi so cua tai san thue thu nhap doanh nghiep hoan,lai dtrqc xem xet vast) ngay ket thiic ram tai chinh se &Nit ghi giant den mirc dam bao chile chin có du lqi nhuan tinh thue cho phep Iqi ich cua met phan hoc town 130 tai san thue thu nhip hoar' lai duqc sir dung. Cie tai san thue thu nhap doanh nghiep horn Iai chua duqc ghi nhan tnrerc day dtrqc xem xet.lii vio ngiy ket thfic nam tai chinh va duqc ghi nhan khi chlic chart co lqi nhuan tinh thue de co the sir dung cac tai san thue thu nhap hoan Iai chtra ghi nhan nay.

Ban thuyEt minh nay la m(tt b¢ ph4n hpp thank va phdi dupr dpc cling voi Bao cao tat chinh 19

CONG TY TNHH MOT THAN H VIEN XAY DUNG VA SAN XUAT VAT LIEU XAY DUNG BIEN HOA Dia chi: K4/79C Nguyen Tri Phuang, Khu phi 3, Phut:mg Biru H6a, TP. Bien H6a, tinh Deng Nai Cho nAm tai chinh ket thac ngay 31 thang 12 nAm 2014 Ban thuyet minh Bao cao tai chfnh (tiep theo)

Tai san thue thu nhAp hoAn lai va thue thu nhap hoAn lai phai tra dtroc xac djnh theo thue suet du tinh se ap dung cho nAm tai san duqc thu hii hay nq phai tra &roc thanh toan clua tren cac mirc thue suet c6 hieu luc tai ngay ket th6c nem thi chinh. Thue thu nhap hoan lai &roc ghi nhan trong Bio cao ket qua boat dpn kinh doanh trir khi lien quan den cac khoan myc duqc ghi thing vao yin ch6 sec htiu khi di thue thu nhap doanh nghiep se duqc ghi thing vao von cher sa halt.

16. Nguyen tic ghi nhOn doanh thu vi thu nhap Doanh thu Mrs hang hod, thanh pham Doanh thu ban hang h6a, thanh phim &roc ghi nhan khi phAn len rOi ro va loi ich gin lien vai viec s& him ding nhu ciuyen quan 1j, hang h6a, thanh pham d6 duoc chuyen giao cho ngutri mua, va khong con ton tai yeu to khOng chic chart dang ke lien quan den viec thanh town tien, chi phi ken, theo hoac khi nang hang ban bi tra loi.

Doanh thu cung cap dich vu Doanh thu cung cep djch vu duqc ghi nhan khi khong con nhang yeu to khong chic chin ding ke lien quan den viec thanh town tien hoac chi phi kern theo. Truing hop djch vu duot thvc hien trong nhieu kS, ke toan thi doanh thu &roc ghi nhan can dr vao tj, le dich vu hoin thanh tai ngay ket thitc nem tai chinh.

Doanh thu .ray dy.ng Khi ket qua thuc hien hop ding duct vac tinh mgt cach ding tin cay thi: • Dii vai cac hop ding xay dung qui djnh nha theu duqc thanh toan theo tier' dQ ke hoach,

doanh thu ye chi phi lien quan den hop ding &roc ghi nhan Wang tMg voi phAn cong viec da hoan thanh do Cong ty to xac djnh.

• Dii vai cac hop ding xay dung qui djnh nha thAti duqc thanh toan theo gia trj kh6i ltiong thuc hien, doanh thu va chi phi lien quan den hop ding &roc ghi nhan tucmg ung voi phAn ding viec da hoan thanh &roc khach hang xac nhan va duqc phan anh tren h6a don da lap.

Cac khoin tang, giam khii luting xay lip, cac khoan thu bii that:mg va cac khoan thu khac chi &roc ghi nhan doanh thu khi da dtroc thing nhat vai khach hang.

Khi ket qua thuc hien hop ding xay dung kh8ng the tr6c tinh duoc mgt cach dfing tin cay, thi: • Doanh thu chi dtroc ghi nhan tiring duang vai chi phi dm hop ding da phat sinh ma viec

hoan tra la ttrong dii chic chin. • Chi phi dm hop ding chi dtroc ghi nhan vim chi phi khi da phat sinh.

Chenh lech giCra ding doanh thu lily ke dm hop ding xay dung da ghi Titian va khoan tien luy ke ghi tren h6a don thanh toan theo tien d'6 ke hoach dm hop ding dtroc ghi nhan la khoan phai thu hoac phai tra theo tien dO ke hooch dm cac hop ding xay dung.

Tan lai Tien !Ai dtroc ghi nhan tren co sq thari gian va lai suet dive to thug kj,.

Co tar va 10 nhuan dupt chia Co tire va loi nhuan dtroc.chia duqc ghi nhan khi Cong ty &rem quyen nhAn co hoac loi nhuan tir viec gip von. Rieng co tiro nhan bang co phieu khong ghi nhan vao thu nhap ma chi theo doi so Wong tang them.

Bon thuyit minh nay lit mgt bj phljn hop thanh va phiti thictc dpc cung vett Ado ccio tai chInh 20

CONG TY TNHH MOT THANH VAN XAY DUNG VA SAN XUAT VAT LIEU XAY DUNG BIEN HoA Dia chi: K4/79C Nguyen Tri Phuang, Kim ph6 3, Phuang Biru Hoa, TP. Bien HU, tinh DOng Nai Cho nam tai chinh 1c6t thim ngay 31 thing 12 nam 2014 Ban thuyet minh Bao cao tai chinh (tiep theo)

17. Tai san tai chinh Phan loai tai san tai chinh Viec phan loai cac tai san tai chinh nay Ow thuec vao ban chit va muc dich cua tai san tai chinh va dugc quyet djnh tai th&i diem ghi nhin ban diu. Cac tai san tai chinh cua Citing ty gOm cite nhom: cac khoan cho vay va phai thu va tai san tai chinh salt sang a bin.

Cac khotin cho vay va phai thu Cac khoan cho vay va phai thu la cac tai san tai chinh phi phai sinh cac khoan thanh toan co djnh hoc có the xac dinh va khong dugc niem yet tren thi truimg.

Tat san tai chinh san sang the ban Tai san tai chinh san sang de ban la cac tai san tai chinh phi phai sinh dirge xac djnh la sin sang de ban hoc khong dugc phan loai la cac tai san tai chinh ghi nhfin theo gia trj hop 15/ thong qua Bao cao ket qua hoat Ong kinh doanh, cac khoan dau to gift den ngay dao han hole cac khoan cho vay va phai thu.

GM 14 ghi so ban (tau caa tai san tai chfnh Cac tai san tai chinh dugc ghi nhan tai ngay mua va ding ghi nhan tai ngay ban. Tai th&i diem ghi nhan lin diu, cac tai san tai chinh dugc ghi nhfin theo gia g8c Ong cac chi phi phat sinh khac lien quan true tiep den tai san tai chinh do.

18. Ng phai tra tai chinh Viec phan loai cac khoan ng tai chinh phu thuec vao ban chit va muc dich ctia khoan nq tai chinh va dugc quyet dinh tai th&i diem ghi nhin ban dau. Ng phai tra tai chinh cua Cong ty gom cac khoan phai tra ngual ban, vay va na, cac khoan phai tra khac.

Tai th&i diem ghi nhan Ian diu, cac khoan ng phai tra tai chinh khac dugc ghi nhin ban dau theo gia goc Ong cac chi phi phat sinh khac lien quan true tiep den ng phai tra tai chinh do.

Gia trj phan 1348 dugc xac dinh bang gia tri ghi nhan ban din cim ng phai tra tai chinh trir di cac khoan hoan tra goc, Ong hoc trir cac khoan phan bO luy ke tinh theo phtrang phap !Ai suit thuc to cua phan chenh Lech gift gia tri ghi nhin ban dau va gid tri dao han, trir di cac khoan giam trir

tiep hoc thong qua viec sir dung met tai khoan du phong) do giam gia tri hole do 'thong the thu hOi.

Phuang phap lAi suit thuc to la phucmg phap tinh toan gia trj phan bo dm met hole met nhom nq phai tra tai chinh va phan bO thu nhip lAi Mac chi phi lAi trong kjf co lien quan. LAi suit thuc to la lai suit chiet khAu cac lung tien trac tinh se chi tra hoc nhfin dugc trong tucmg lai trong suOt Ong doi du kien cua ding cu tai chinh Mac ngAn han, neu can thiet, tr& ye gia tri ghi so hien tai thuan cua nq phai tra tai chinh.

19. Bit trir cac ding cu tai chinh Cac tai san tai chinh va ng phai tra tai chinh chi dugc bu trir vai nhau va trinh bay gia tri thuin tren Bang can dOi ke toan khi va chi khi Cong ty: • CO quyen hgp phap de bu trir gia tri (IA dtrqc ghi nhan; va • CO du djnh thanh toan tren co. so. than hole ghi nhin tai san va thanh town no. phai tra ding

met th&i diem.

Ban thuyk minh nay to mOt by phan hop thanh va phai dupe eloc cling vdi Bao coo gal chinh 21

CONG TY TNHH MOT THANH VIEN XAY DUNG VA SAN XUAT VAT LIEU XAY DUNG BIEN HOA Dia chi: K4/79C Nguyen Tri Phucrng, Khu phci 3, Phutrng Bt:ru 1-16a, TP. Bien 1-16a, tinh Wing Nai Cho nam tai chinh kit thuc ngay 31 thing 12 nam 2014 Ban thuyet minh Bao cdo tai chinh the())

20. Ben lien quan Cac ben duvc coi la lien quan neu mot ben c6 kha nang kiem soat hoac c6 anh lurang ding ke doi voi ben kia trong vies ra quyet dinh cac chink sach tai chinh va boat &Ong. Cac ben ding duac xem bEn lien quan

,ding chiu svkiern soat chung hay chit' anh hiremg ding ke chung.

Trong viec xem xet mOi quan he dm cac ben lien quan, ban chat dm mOi quan hg duvc chit tong nhieu han hinh thirc phap

Giao dick vii cac ben c6 lien quan trong nam dirac trinh bay a thuyet minh s(f) V11.1.

V. THONG TIN BO SUNG CHO CAC KHOAN MIX TRiNN BAY TRONG BANG CAN DOI ICE TOAN

Tien va cac khoin ttro-rig throng tien SO cuOi nam SO dau nam

Tien mat 480.109.500 851.456.974

Tien giri ngan hang 72.170.749.920 34.372.061.861 COng 72.650.859.420 35.223.518.835

Phai thu ctia khach hang SO cuoi nam So dAu nam

Cac khach hang mua da 7.919.826.818 19.727.280.312 Cac khach hang xay d;mg 3.331.193.321 562.773.593 Cac khach hang mua hang hoa 2.359.029.272 3.988.279.220 Cac khach hang khac 28.145.500 Ciing 13.610.049.411 24.306.478.625

Tra trtrerc cho ngtroti ban SO ctiOi nam SO (IL, nam

Xi nghiep khai aide da - ding twang 3 3.610.470 Xi nghiep khai that da - ding twang 5 (Soklu) 230.368.199 13p phan van phong 2.814.498.064 3.977.583.404 c6, Cling 2.814.498.064 4.211.562.073 ACHOL

ccd1 k

I Cac khoan phai thu khac

st cuOi flan) SO dliu nam .1 -NW '

Ung tiLi dinh mire ton qtly dm cac xi nghiep 350.000.000

Chi phi phut vu co phAn h6a 227.400.000 Bao hiem xa hOi, bao hiem y to 204.058.910 Cho Ba Twang Thi MS, 1_,' vay - 200.000.000 Phai thu khac 78.669.812 614.241.466 Cling 306.069.812 1.368.300.376

Dir phong phai thu ngiin han kW) doi

SO cutoi nam So dal) nam Dor phong cho cac khoan no. phai thu qua han tir 02 nam den dual 03 nam 156.693.678 D,,r phong cho cac khoan ncr phai thu qua han tir 03 nam tra len 6.977.242.902

COng 7.133.936.580

Bdn thuye.i minh nay to mot by ph<in hqp thank va ph& durr doc cling vii Belo cdo tai chinh 22

1.

3.

4.

5.

CONG TY TNHH MOT THANH VIEN XAY DOG

I VA SAN XUAT VAT LIEU XAY DOG BIEN HOA Dia chi: K4/79C Nguygn Tri PhIron, Khu 016 3, PhuOng Rim 1-lba, TP. Bien 1-16a, tinh Dling Nai

Cho nam tai chinh kgt thfic ngay 31 thang 12 nam 2014

I Ban thuyet minh Bao cao tai chinh (tigp theo)

Tinh hinh bin deng dv pheng phai thu kilo d6i nhu sau:

I.1 . Nam nay Nam truck

Se du nam 7.133.936.580 7.161.750.444

I .

Trich lap du pheng 66 sung 37.039.513 Hoar' nhap du phong (27.813.864)

X6a s6 nu phai thu kho doi (7.170.976.093)

ISo cuOi ram 7.133.936.580

I

6. Hang ton kho

SO cuOi nam SO dAu ram Nguyen lieu,* lieu 105.891.696.927 142.263.884.314

I Cong cu, dung cu 59.120 Chi phi san xuAt, kink doanh der dang 341.458.400

7.550.000 369.020.600

Thinh phAm 4.112.683.620 22.875.718.667 IHang h6a 2.280.953.241 2.709.634.441

C(ing . 112.626.851.308 168.225.808.022

I7. Dv phong giam gia hang din kho Dv phong giam gia thanh phAm din kho.

Tinh hinh bitn gong du pheng gam gia hang ton kho nhtr sau:

I Nam trulfrc S6 dtw nam

Nam nay

3.969.740.767 11.371.314.570 Trich lap du phang b6 sung Hoan nhap du phong

So cuoi nam (3.969.740.767) (7.401.573.803)

3.969.740.767

I8. Tai san ngin h3n khac Cac khoan tam Ung cho nhan vien.

I 9. Tang, giam ad sin co dinh hiku hinh

S6 du nam Dau to xay dung co ban hohn thanh Phan loci loi

Thanh 15,, nhuqng ban

Thao d6

ngay 01/7/2010 Gum khac ("> S6 cu6i nam Trong do: Da khiu hao het nhtmg van con sir dung

Nhh cira, vit kin trac

May mac va thiet bi

Pinning tien 4n tai, truyen

dAn Thiet hi, dyng

Cu qui rt 1S,

Thi san et. dinh ham hinh khac COng

52.384.854.027

2.414.350.954

(857.646.668) (31.529.752)

(7.168.680.995) (183.080.373)

I

335.505.281.490

24.988.989.711 157.250.000

(6.128.472.784) (89.836.942)

(20.983.528.045) (21.318.182)

Gam gia trj dank gia tang

72.980.617.874

481.517.000

(3.274.152.949) -

(6.415.746.836)

(157.250.000)

4.739.787.951

(435.884.314)

(297.259.350) (128.903.178) 3.877.741.109

115.000.000

-

115.000.000

465.725.541.342

27.884.857.665

(10.260.272.401) (557.251.008)

(34.865.215.226) (333.301.733)

46.558.267.193 333.428.365.248 63.614.985.089 447.594.358.639

2.542.122.539 64.810.814.470 29.122.617.119 971.116.153 115.000.000 97.561.670.281

fl

Ban thuyEt minh nay Id m51 bQ phdn hop thanh vet phdi dupe dpc ming vai Bei° cdo tai chink 23

CONG TY TNHH MOT THANH VIEN )(AY DUNG VA SAN XUAT VAT LIEU )(AY DUNG BIEN Hem Dia chi: K4/79C Nguyen Tri Phtrang, Khu phb 3, Phuang Bail Hoa, TP. Bien flea, tinh D6ng Nai Cho nam tai chinh ket thfic ngay 31 thang 12 nam 2014 Ban thuyet minh Bio cao thi chinh (tiep theo)

Gist tri hao mon

Nha cira, vat kin frac

May mec va thigt bi

Phtrong tin van thit truyen

cran Thigt bi, dyng

cu quart 1Y

Thi shit c6 dinh hum hinh khic Cong

56 au nam 21.958.944.464 204.616.906.672 54.579.468.887 2.337.800.928 115.000.000 283.608.120.951 Khan hao trong nAm 1.101.506.801 15.120.506.190 2.218.138.296 365.727.271 18.805.878.558 Khali hao tai san birth thinh tir Quj' phitc lqi 57.314.286 57.314.286 Phan Ioai !at 134.536.109 (134.536.109)

Thanh ly, nhucmg ban (485.055.537) (4.553.174.024) (3.274.152.949) (8.312.382.510)

Thao d6 (21.263.680) (89.836.942) (435.884.314) (546.984.936) Giant gia tri danh gilt tang ngay 01/7/2011(1 (345.493.951) (2.128.278.165) (2.409.831.938) (39.360.384) (4.922.964.438) Gam khic (**) (178.930.993) (21.318.182) (128.903.178) (329.152.353) S6 cu6i nam 22.029.707.104 213.079.341.658 51.036.400.473 2.099.380.323 115.000.000 288.359.829.558 Gilt tri con lyi S6 deu nAm 30.425.909.563 130.888.374.818 18.401.148.987 2.401.987.023 182.117.420.391 S6 cuk nAm 24.528.560.089 120.349.023.590 12.578.584.616 1.778.360.786 159.234.529.081 Trong do: Tam thlii chua sir' dung Dang ch& thanh 15,

(*) Theo COng van s6 12992/BTC-TCDN ngay 16 thing 9 nam 2014 dm BO Tai chinh, cac don vi thtrc hien thi diem danh gia 14i tai san tai thoi diem Oh ngay 01 thang 7 nam 2011 theo quy& dinh so 4722/UBND-KT ngay 13 thing 7 nam 2011 ctia Uy ban Nhan dan tinh Dong Nai khong phai diet, chinh lai gia tri tai san tren so sach ke toan. Do do, C'Ong ty cid hoan nhap 14i nguyen gia va gia tri hao mon ctia tai san danh gia lai trong nam 2011.

Dieu chinh cac tai san khong thOa dieu kien là tai san c6 dinh then Thong tu. 45/2013/TT-BTC ngay 25 thing 4 nam 2013 dm BO Tai chinh sang chi phi tri tnrac ngin han.

MOt s6 tai san c6 dinh hitu hinh co nguyen gia va gid tri can lai theo so sach ran ltrot là 130.364.286.355 VND va 63.103.143.683 VND da disqc the chAp de dam bao cho cac khoan vay Qu9 dau ttr phat trien tinh D6ng Nai, Ngan hang thucmg mai c6 phAn Cong throng Viet Nam —Chi nhanh Ding Nai va Ngan hang thtrang mai c6 phan Ngoai thucmg Viet Nam — Chi nhanh Dong Nai.

10. Chi phi xay dung co ban dang Chi phi sira china, Wang cap tai san co dinh. Chi tiet ph& sinh nhtr sau: So dau nam 2.418.435.826 Chi phi phat sinh trong nam 26.201.701.361 Ket chuyen tai san co dinh trong nam (27.884.857.665) Ket chuyen giarn khfic (735.279.522) SO cuOi nam

11. DAu to dai han khic SO cuOi nam SO din nam

SO Itrong Gia tri SO ltrqng Gia trt; DL to c6 phieu Cong ty c6 phOn be tong Bien Ilea (*) s 2.100 20.000.000 2.100 10.500.000 Wu tit. vao Cong ty co phan pith trien do thi Tam Phtrot 200.000 20.000.000.000 200.000 20.000.000.000 COng 20.020.000.000 20.010.500.000

Ban thuyit minh nay là mOt bO phthn hpp thank va phthi chrqc dpc cling yai Bcio cao tai chinh

24

CONG TY TNHH *IT THANH VIEN XAY DUNG VA SAN XUAT VAT LIEU XAY DING BIEN HoA Dia chi: K4/79C Nguygn Tri Phuang, Khu phei 3, Phtrang Btlu Boa, TP. Bien Hba, tinh DOng Nai Cho nam tai chinh lc& Mix ngay 31 thang 12 nam 2014 Ban thuyit minh Bio ego tai chinh (tiep theo)

Theo Cong van s6 12992/BTC-TCDN ngay 16 thang 9 nam 2014 cba BO Tai chinh, the don vj thuc hien thi diem danh gia lai tai san tai tilt:4 diem Oh ngay 01 thing 7 nam 2011 theo quyet djnh s6 4722/UBND-KT ngay 13 than4 7 nam 2011 cua fly ban Nhan dan tinh DOng Nai khong phai diet] chinh lai iia trj tai san tren so sach ke toan. Do do, Cong ty da hoan nhap lei gia trj da danh gia lei khoan dau to trong nam 2011.

12. Dy phong giam gia dAti to tai chinh dai han Dor pheng khoan dAu to co phieu Cong ty c6 phAn be tong Bien Flea.

Chi phi tra truck dai han

SO dAti nam

Chi phi phat sinh

trong nam

Phan WO vio chi phi

trong nam SO cuili ram Chi phi den bu m6 Thanh Phu 49.832.083.973 2.744.116.364 (2.073.654.267) 50.502.546.070 Chi phi thue mat bang Ap Ong Hubmg, xa Thin Tan 60.000.000 (60.000.000) Chi phi den bb mo Soklu 2, Soklu 5 7.149.281.221 4.297.528.233 (1.496.444.478) 9.950.364.976 Chi phi den bb me Tan Cang 55.294.257.747 19.876.175.273 (1.193.675.671) 73.976.757.349 Chi phi lop a an them db ma da Doi Chim 1 46.842.589.961 - 46.842.589.961 Chi phi bOi thubmg ma• Thien Tan 2 17.624.633.755 1.175.654.506 (993.151.205) 17.807.137.056 Chi phi lap a an, them db, bOi thubmg flat ma da Doi Chita 2 2.279.247.710 2.279.247.710

Cong 179.082.094367 28.093.474.376 (5.816.925.621) 201.358.643.122

14. Ili san dii han khic Khofin ky guy dai han.

15. Vay va nq ngin han SO cuOi nam s6 dai

Vay ngan han ngfin hang 24.759.894.314 11.065.1N:4SM 7 - Ngdn hang thurmg mai cd phdn Cang thurmg Viet Nam — Chi nhimh Hong Nai (I) 15.486.456.184 7.367. 3.t • I - Nem hang thurmg MQi co phrin Ngogi thurmg I

4/ Viet Nam — Chi nhanh Ddng Nai (") 9.273.438.130 3.697. •i.477 Vayngin han chbc va cac ca nhan khic . 1.000.000.000 71.000.000.000 - T6ng Cong ty cong nghiep th4rc phdm Ddng Nai fill 70.000.000.000 - Ba Nguyin Thj Tu" 800.000.000 800.000.000 - Ba HuSinh Huy Anh Thu (") 200.000.000 200.000.000 Cong 25.759.894.314 82.065.118.537

(0 Khoan vay Ngan hang thuung mai co phAn C8ng thtrcrng Viet Nam — Chi nhanh DOng Nai de 1)6 sung von Itru dOng vOri !Ai sat 6,7%/nam, thei han vay 6 thang. Khoan vay nay dtrac dam bao bang viac the chap mOt so tai san co djnh la phtrang tin van tai, truyen

cio Khoan vay Ngfin hang thtrcmg mai co phAn Ngooi thucmg Viet Nam — Chi nhanh DOng Nai de 136 sung von kin Ong vii lei suet 6,6%/nam, thei han vay 6 thang. Khoan vay nay duac dam bac, bing viec the chip bang 03 chiec xe Vic volvo va quyen khai thac me da Tan Cang tai xa Phtrec Tan, TP. Bien I-16a, Tinh Ding Nai.

Ban thuyit minh nay to mat bb phdn hop thanh va phai dupc d9c ming vdi Bdo cdo tat chinh 25

13.

CONG TY TNHH MOT THANH VIEN XAY DOG VA SAN XUKT VAT LIEU XAY DYNG BIEN Hem Dia chi: K4/79C NguyIn Tri Phuang, Khu phe 3, Phutyng Biru H6a, TP. Bien He tinh Deng Nai Cho nam tai chfnh ket thtic ngay 31 thang 12 nam 2014 Ban thuyet minh Bao cao tai chfnh (tiep theo)

Khoin vay TOng Cong ty cong nghiep thuc plfam Deng Nai de mua nguyen vat lieu vdri !Ai mit 9,0%/nam, th6i han vay 12 thing.

Khoin vay BA Nguyen Thj Tu de phuc vu hoat eking san xuAt kinh doanh v61 lei suet 0,90%/thing, thtri han vay 12 thing, gia han hang nam.

Khoin vay BA HuSmh Huy Anh Thu de phuc vu hoat eking san xuAt kinh doanh vai lei suet 0,90%/thang, thtri han vay 12 thing, gia han fling !lam.

Chi tiit so phdt sinh ve cdc khan vay va nd ngdn loan Wm. sau: SO tien vay phit So teen vay di

SO dliu nam sinh trong nam tra trong ram se cuOi nam 11.065.118.537 41.912.167.892 (28.217.392.115) 24.759.894.314

16. Phil tra cho nguiri ban

SO cuOi nam 3.723.974.137

2.783.575.332 1.633.351.567 1.212.379.840

22.401.909.480 31.755.190.356

SO 'ILI nam 2.161.538.062

43.599.981 1.287.434.622

644.533.383 817.670.557

22.763.267.593 27.718.044.198

Xi nghiep khai the di - cong tnrang 1, 2 Xi nghiep khai thic di - cong truing 3 Xi nghiep khai thfic da - cling twang 4 Xi nghiep khai thic di Tan Cang Xi nghiep khai thic di - ding tnamg 5 (Soklu) BO phan van phong Ci)ng

17. Ngtricri mua tra tien trithc

SO cuOi nam

SO dOu nam

Khach hang mua di Khach hang mua be tong nhua n6ng Khach hang xay dkmg Khach hang mua hang hoe Khach hang khac COng

6.694.167.790

542.533.000 1.776.379.211

5.648.811.509

542.533.000 1.081.125.659

1.972.800 7.274.442.968

9.013.080.001

18. Thus va cac khan Olaf n'o'p Nha ntrilec

SO au nam SO phai n(m trong

nam SA dA n0p trong nam So cad Tom

Thue GTGT hang ban niji dja 4.044.336.876 44.682.588.175 (44.584.925.562) 4.141.999.489 Thue GTGT hang nhap khilu 23.921.364 (23.921.364) Thue xuAt, nhap kheu 39.868.940 (39.868.940) Thue thu nhap doanh nghiep 1.312.934.533 25.426.251.505 (19.596.313.123) 7.142.872.915 Thue thu nhOp cfi nhan (*) (519.895.441) 429.059.689 (18.070.014) (108.905.766) Thue tai nguyen 3.359.476.833 45.086.650.202 (44.914.220.814) 3.531.906.221 Tien thug Qat (') (1.289.535.059) (2.325.167.368) - (3.614.702.427) Cic loai thue khic (*) (5.602.936) 167.893.702 (162.290.766) Phi bio ve moi truing 1.588.377.140 22.137.425.630 (21.598.195.160) 2.127.607.610 Phi cap quyen khai thic 29.556.922.826 (29.556.922.826) COng 8.490.091.946 165.225.414.665 (160.494.728.569) 13.220.778.042

Vay ngin han ngfin hang Vay ngin han cic to chirc vi ca nhfin khic 71.000.000.000 - (70.000.000.000) 1.000.000.000 COng 82.065.118.537 41.912.167.892 49_8=2RU5 25.759.894.314

Ban thuyii minh nay la m01 bo phdn hop thanh via phcii duor dpc cang vai Boo Mc) tai chinh 26

CONG TY TNHH MOT THANH VIEN XAY DUNG VA SAN XUAT VAT LIEU XAY DUNG BIEN Him Dia chi: K4/79C Nguygn Tri Phircmg, Khu ph6 3, Phirting Btu H6a, TP. Bien H6a, tinh Deng Nai Cho nAm tai chinh ket thic ngay 31 thing 12 nam 2014 Bin thuyEt minh Rio do tai chinh (tiep theo)

(.) Cac khoan thue n8p thira &nye trinh bay a chi tieu Thue va cac khoan khac phai thu Nha nuac.

Thue gib tri gin tang Cong ty n8p thue gia tri gia tang theo phuang phap khAu trir. Thue suit thus gia tri gia tang nhtr sau: - Ntrac 05%

San phim khac 10%

Thu, xudt, nhOp khau Cling ty ke khai va n8p theo th8ng bac) dm Hai quan.

Thue thu nklip doanh nghiep Cling ty phai notip thue thu nhAp doanh nghiep cho cac khoan thu nhAp tinh thue vii thus suit 22% (nam trtrac la 25%).

Thue thu nhAp doanh nghiep phai nQp trong flan' duct du tit-1h nhtr sau: Nam nay Nam true

T6ng lei nhuan ke toan fru& thue 115.573.870.477 15.255.279.617 Cac khoan dieu chinh tang, giam Igi nhuAn ke town de xac dinh loi nhuan chiu thue thu nhap doanh nghiep: - Ccic khoan diet: chinh tem 8.000.000 - Cac khan: lieu chinh gicim TOng thu nhAp tinh thue 115.573.870.477 15.263.279.617 Thue suit thue thu nhap doanh nghiep 22% 25% Thue thu nhap doanh nghi0 phai n§p 25.426.251.505 3.815.819.904

Thue tai nguyen Cong ty phai n6p thud tai nguyen cho hoot Ong khai thac yeti gia tinh thue va thud suit nhu sau:

Gia tinh thud

- - - - - - - -

Tian thue (en Tien thue dat nop theo don gia tam tinh cua Nghi dinh 121/2010/ND-CP ngay 30 thing 12 nam 2010 dia Thu tuong Chinh

Phi clip quyen khai theic Cong ty da n6p gia tri thu tien cap quyen khai thac khoang san tam tinh !lam 2014 dOi vii cac m6 da xiy dung theo Quyet dinh s6 4230/QD-UBND ngay 31 thing 12 am 2014 cua Uy ban Nhan din tinh D6ng Nai.

(VND/m3) Thue suet Dit san lip 21.000 4% Dit lam gach truck ngay 13 thing 7 nam 2014 90.000 7% Dit lam gach tir ngay 13 thing 7 nam 2014 70.000 10% Ntr6c sinh hoot 3.000 3% Ntret sin xuit tnrac ngay 13 thing 7 nam 2014 6.100 3% Ntrot san xuAt tir ngay 13 thing 7 nam 2014 6.100 5% DA nguyen lieu trud(c ngay 13 thing 7 rift 2014 125.000 6% DA nguyen lieu tir ngay 13 thing 7 nam 2014 85.000 7%

Ban thuyit minh nay to mtSt b6 ph4n hap thanh va phai diem Am cling yeti Boo coo tat chinh 27

CONG TY TNHH MOT THANH VIEN XAY DUNG VA SAN XUAT VAT LIEU XAY DUNG BIEN Hem Dia chi: K4/79C Nguyen Tri Phucmg, Khu phi 3, Muting Biru Boa, TP. Bien 1-16a, tinh Ding Nai Cho nam tai chinh kit thac ngay 31 thang 12 nam 2014 Bin thuyet minh Bao cao tai chinh (titp theo)

Theo Nghj djnh s6 203/2013/ND-CP ngay 28 thang 11 nam 2013 aim Chinh phu quy dinh ve phtrcmg phap tinh, mirc thu tien cAp quyen khai thfic khoang san cua cac to chirc, ca nhan dtroc cAp Gay phep khai tilde khong thong qua dAu gia quyen khai thfic khoing san, cac doanh nghiep khai thac khofing san phai n6p tien cap quyen khai thfic khofing san tir thing 7 nam 2011.

Hien tai theo Chi thi 723/TTg-KTN ngay 21 thing 5 ram 2014 oh Thu tuang Chinh phi, ye viec that:, ger met so van de vtrani mac troni linh yuc dja chat khoing san, Uy ban thuOng vv QuOc h6i xem xet viec hoi to thu tien cAp quyen khai thfic khofing san trong thOi gian tir ngay 01 thing 7 nam 2011 den 20 thing 01 nam 2014, trong khoang thoi gian Uy ban thdrng vi QuOc hei chua

kien, d6'ng y chtra thu tien cap guy& khai the khoing san d6i vOi tra Itrong khai thac tir ngay 01 thing 7 ram 2011 den ngay 31 thang 12 nam 2013. Do do Cong ty chua ghi nhAn phi cAp quyen khai thfic trong khofing thiri gian nay.

Ngoii ra, can cu Bien ban Ifim viec ngay 22 thing 12 nam 2014 ve viec thAm djnh tinh tien cap quyen khai thic khofing san tam nep nam 2014 tai cac m6 cua Cong ty vai cac SO va Ban nginh, tong mire thu tien cap quyen khai thac khoang san dm Cong ty con phai neop trong twang lai tir nam 2014 trey di la 566.460.054.497 VND.

Clic lord thug kir& Cong ty ke khai va nep theo qui djnh.

19. Phil tra ngubi lao Ong Quy ltromg thac hien theo hang dAn tai Thong to 18/20131TT-BLDTBXH ngay 09 thang 9 nam 2013 dm B6 Lao d6ng — Thucmg Binh va Xa h6i ve htrang dan thvc hien quan ly lao deng, tien lucmg va tien thtrang doi vai ngu&i lao d6ng trong cong ty trach nhiem han m6t thanh vien do Nhfi ntrac lam chi, s& hat,.

Quy lucmg vien chirc quan 1St thvc hien theo htromg clan tai Thong tir 19/2013/TT-BLDTBXH ngay 09 thfing 09 nam 2013 dm B6 Lao d6ng — Thuang Binh va Xa hei ve hang dan thirc hien the d6' tien luong, thu lao, tien thdmg dOi vai thinh vien H6i dong thanh vien hoac Chu tich cong ty, Kiem sok vien, Tong Gifim d6c hoac Gifim d6c, Pho Tong Giam dee hoac Pho Giam dOc, KO toan trueng trong cong ty trach nhiem hitu han met thanh vien do Nha ntrac lam chi, so hiru.

SO dtr cuOi nam là quy tien luang con phiti tra ngdyi lao deng.

20. Chi phi phai tra

So cuoi nam

145.454.545 145.454.545

SO cuOi nam

SO d'Au nam 870.041.664 97.454.545

967.496.209

Chi phi trfii tharn nhua Chi phi khac ging

21. Cac khan phai tra, phai nt)p khfic

SO (tau nam

Chenh lech tang them do danh gia lai tai san c6 djnh cim cac tai san da thanh ly, nhtiong bfin Thug thu nhAp ca nhan Cac khoan phai tra khfic Ging

46.926.069 324.374.688 371.300.757

4.554.461.075 374.305.254 148.980.429

5.077.746.758

Ban thuyit minh nay m mat ha ph.1n hop thanh viz phai dupr elpc cUng vol Bdo ctio tai chinh 28

CONG TY TNHH MOT THANH VIEN XAY DUNG VA SAN XUAT VAT LIEU XAY DUNG BIEN HOA Dia chi: K4/79C Nguygn Tri Phtrcmg, Khu ph6 3, Phtrong Biru Haa, TP. Bien Ma, tinh &mg Nai Cho nim tai chfnh ket thim ngay 31 thing 12 nim 2014 Bin thuyit minh Bao cao tai chinh (fief) theo)

22. Quy khen thuirng, phtic Iii

Quy khen thu&ng Quy phuc Iii Quy during Ban quan 15f, diet] hanh Quy phiic Iii dA hinh thanh TSCD C§ng

Tang do trich lap tar kri

SO din nim nhuan

19.934.946.033 18.409.806.336 11.541.363.796 9.204.903.168

152.211.777 297.900.000

329.557.143 31.958.078.749 27.912.609.504

Tang/Giam khic 36.180.000 (4.564.525.000) 33.816.407.369

2.047.806.603 (4.564.804.220) 18.229.269.347

(164.150.000) 285.961.777

(57.314.286) - 272.242.857 2.026.672.317 (9.293.479.220) 52.603.881.350

Chi quy trong nim SO cuti nim

23. Vay va nq dai han

Vay Quy dau ttr phat trien tinh Ding Nai() Vay can bi cong nhan vien (") ging 15.000.000.000

SO cutti nim

15.000.000.000 SO dttu nim

3.296.345.310 3.296.345.310

Khoan vay Quy dAu to phat trien tinh Ding Nai de bo sung win Itru ding vii !Ai suet 9,00%/nim, thol han vay 13 thing.

Khoan can 1)0 cong nhan vien de b6 sung yin ltru ding v6i lai suet 1,00%/nim, thari hin teen 01 nim, hoan tra phtl thuic vao nhu cAu dila nhan

10 han thanh totin vay vet no. diti nhu sau: So cuOi nim SO dim nim

Tir 01 ram trtY xu6ng Tren 01 am den 05 nim 15.000.000.000 TOng rut 15.000.000.000

Chi tilt so pis& sinh cdc khan vay ddi km: So tien vay Oat SO tie)) vay di

SO dilu nim sinh trong nim tra trong nim

15.000.000.000 15.000.000.000 140

3.296.345.310 143.036.146 (3.439.381.456) 3.296.345.310 15.143.036.146 (3.439.381.456) 15.000.000.000

Vay Quy dau ttr phat trien tinh Ding Nai Vay can bi cling nhan vien COng

SO cuOi nim

3.296.345.310 3.296.345.310

24. VOn chi, so. hen Bang el& chilu ban Ong ctia von chii stk hiru

Chenh Itch a VOn du ttr Minh gib lei thi Quy diu ttr Quy du phing

cfia cht1 a hfku sin phat trier' tai chfnh

367.000.000.000 40.054.340.803 43.223.923.256

(745.449.991)

(4.690.598.433)

S6 du dau nim critic B6 sung ngu6n von kink doanh tit guy du piling tai chInh Giim chfnh lech tang dimh gia tai tai sin do thanh Iy

Quy h6 trq sap xi!) doanh

nghiep

LA7i nhuen sau thug chtra phin ph61 COng

- 450.278.264.059

(745.449.991)

- (4.690.598.433)

Ban thuyit minh nay là mot b5 ph4n hip thanh va phcii dugs dpc ding v6i Boo MP tai chfnh 29

CONG TY TNHH MOT THANH VIEN XAY DOG VA SAN XUAT VAT LIEU XAY DING BIEN HoA Dia chi: K4/79C Nguyen Tri Phwmg, Khu ph6 3, Phtrerng Biru Hoa, TP. Bien I-16a, tinh Ding Nai Cho rift tai chinh ket thue ngay 31 thing 12 nam 2014 Ban thuySt minh Ban can tai chfnh (tiep theo)

Lqi nhu$n trong

VOn din ttr cua chu say hem

Chenh Ifch Minh gia Iai tii

san Quy dau ttr Oat Iran

Quy thy phong tai chinh

hO trq sap )4p doanh sap

nghiAp

Lqi nhu9n sau thus china phi!) ph6i COng

nam 11.439.459.713 11.439.459.713 Trich lap cac guy trong nam 2.565.712.925 (11.439.459.713) (8.873.746.788) S6 dtr cu6i Mira trtrdc 367.000.000.000 35.363.742.370 2.565.712.925 42.478.473.265 447.407.928360

S6 du dau nam nay 367.000.000:000 35.363.742.370 2.565.712.925 42.478.473.265 - 447.407.928.560 Tang v6n tir viAc xir ly s6 du ang nq tbn !Au 321.347.386 321.347.386 Giant gia trj danh gia tang tai san'" (35.363.742.370) (35.363.742.370) Chi Op qu9 (2.565.712.925) (42.478.473.265) (45.044.186.190) Lqi nhuin trong nam 90.147.618.972 90.147.618.972 Trich lip vie guy trong flair 27.044.285.692 35.190.723.776 (90.147.618.972) (27.912.609.504) S8 du' cuSi nam nay 367.321.347.386 27.044.285.692 35.190.723.776 429.556.356.854

Theo Cong van so 12992/BTC-TCDN ngay 16 thang 9 nam 2014 cila BO Tai chinh, cac don vi thkrc hiOn thi diOm danh gia Iai tai san tai thel diOrn Oh ngay 01 thing 7 nam 2011 theo quyet dinh so 4722/UBND-KT ngay 13 thang 7 nam 2011 ctia Uy ban Nhan dan tinh DOng Nai khong phai ditu chinh Iai gia tri tai san tren so sach ke toin. Do do, Cong ty da hoin nh#p 14i toan b6 gia tri tai san tang do danh gia Iai trong nam 2011.

VI. THONG TIN BO SUNG CHO CAC KHOAN MIX TRiNH BAY TRONG BAO CAO KET QUA HOAT DONG KIMI DOANH

1. Doanh thu ban hang va cung cap dich vu

Nam nay Nam truck T6ng doanh thu 843.178.782.902 522.947.400.498 - Doanh thu ban ddt, da 656.079.499.563 407.081.025.175 - Doanh thu ban cat 111.421.569 - Doanh thu xay dung 4.227.314.561 828.693.854 - Doanh thu ban hang Ma 130.748.881.180 89.891.876.999 - Doanh thu khac 52.123.087.598 25.034.382.901 Cac khoan giam trir doanh thu: (27.354.725) (121.374.627) - Hang ban bi wit lgi (27.354.725) (121.374.627) Doanh thu thuAn 843.151.428.177 522.826.025.871 Trong do: - Doanh thu thudn ban ddt, da 656.079.499.563 407.081.025.175 - Doanh thu thudn ban cat 111.421.569 - Doanh thu thudn xciy dung 4.227.314.561 828.693.854 - Doanh thu thudn ban hang hoc: 130.721.526.455 89.770.502.372 - Doanh thu thudn khac 52.123.087.598 25.034.382.901

Bon thuyit minh nay to mat b5 phan hop thanh va phai &for dpc ming vat Bao ccio tai chinh 30

I

CONG TY TNHH MOT THANH VIEN XAY DOG VA SAN XUAT VAT LIEU XAY DUNG BIEN HoA Dia chi: K4/79C Nguyen In Phtrang, Khu ph6 3, Phulmg Buu Hatt, TP. Bien Ma, tlnh DEng Nai Cho nam tai chfnh ket th6c ngay 31 thang 12 nam 2014 Ban thuyEt minh BA° cao tai chfnh (tiip theo)

2. Gil von hang ban Nam nay Nam truck

Gia von ban dat, da 536.444.858.733 354.999.290.937

Gia von ban cat 48.557.765

Gia von xi)/ dung 4.502.912.225 828.693.854

Gia von ban hang h6a 120.765.242.501 81.934.711.670

Gia von khfic 44.004.773.132 21.771.457.745 Hoan nhap dv phong giam gia hang ton kho (3.969.740.767) (7.401.573.803)

Cong 701.748.045.824 452.181.138.168

3. Doanh thu hoat Ong tai chinh

Lai tien giri c6 k' bon Lai Wen girl khong kjf han Co dm duqc chia Lai tier' cho vay Doanh thu hoot de'ng tai chinh kluic C(ing

4. Chi phi tai chinh

Nam nay Nam trin5rc 673.557.783 271.760.627 422.081.054

2.000.000.000 3.150.000 24.850.000 6.300.000

954.768.410 2.446.931.054

Chi phi lai vay Dlr phong giam gia cac khoin dau to nein hon ging

5. Chi phi ban hang

Chi phi nguyen lieu, vitt no Chi phi nhan cong

Chi phi khAu hao tai san c6 djnh Chi phi djch vv mua ngoii Chi phi khac

ging

6. Chi phi quail ly doanh nghiep

Chi phi nguyen lieu, vat lieu Chi phi nhan cling Chi phi khAu hao tai san c6 djnh Chi phi djch vtt mua ngoai Chi phi khac ging

Nam nay 3.276.205.934

17.060.400 3.293.266334

Nam nay 1.814.953.141 3.834.471.562

3.890.988.948

2.816.296.788

12.356.710.439

Nam nay 3.371.486.220

24.073.644.309 188.776.246

2.329.707.066 5.306.536.206

35.270.150.047

Nam trtr&c 12.151.374.693

12.151.374.693

Nam tru.6c 1.148.271.800 2.786.390.836

17.192.460

1.901.926.884

1.989.215.292

7.842.997.272

Nam truft 2.475.966.711

32.964.482.278 490.169.154

2.118.226.925 3.764.289.691

41.813.134.759

7. Thu nhap khac Nam nay Nam trtr&c

Thu tin thanh 1St, nhuong ban tai san c6 djnh 9.695.331.232 5.201.818.182 Thu ban phe lieu 4.017.391.412 635.980.594 Thu nhuqng ban dien sinh hoat 206.950.141 685.670.377

Ban thuyIt minh nay is m¢t b¢ ph¢n hap thanh va phcii dupr tlar cling y& Bdo cao tai chinh 31

Nam nay

15.686.898 15.686.898

71.832.848 71.832.848

Nam truck Giao djch yeti cac thanh vien quart 151 chi' ch .& nhu sau:

HQi (fling thanh vien Cho vay Lai vay

232.869.152 232.869.152

110 (tang thanh vien Cho vay ging ng phai tra

Ban thuyit minh nay is m¢t b¢ ph4n hpp thanh va phai dupe dpc cling y& Belo Ma tai chinh 32

CONG TY TNHH MOT THANH VIEN XAY DUNG VA SAN XUAT VAT LIEU XAY DOG BIEN H6A Dia chi: K4/79C Nguygn Tri Phucmg, Kim phi 3, Phut/rig Biru Haa, TP. Bien Ma, tinh Ding Nai Cho nam tai chinh kit thirc ngay 31 thang 12 ;Am 2014 Ban thuyit minh Bao cao tai chinh (tiip theo)

Nam nay Nam trir&c Tien thue dAt du•vc mien giam Thu h6i nguyen vat lieu do thao d6TSCD Thu nhap tir hoan nhap gia trj tai san danh gia lai Thue duvc hart Thu nhap khac

5.910.426.653

9.985.452.657 177.397.129

1.428.867.964

741.895.822 338.877.939

1.838.919.191 COng 31.421.817.188 9.443.162.105

8. Chi phi khfic Nam nay Nam truirc

Gia trj can lai cal tai san co dinh thanh 15f, nhtrqng ban, than da 1.958.155.963 3.750.747.161 Chi phi thanh Iy, nhtrorng ban tai san co dinh 85.284.828 22.790.000 Xir 151 kiem ke 1.617.689 217.593.380 Phat do vi pham hanh chinh 8.000.000 Thanh 15, vat tu, nguyen lieu 4.677.587.398 1.009.918.221 Chi phi khfic 563.324.776 463.145.759 COng 7.285.970.654 5.472.194.521

9. Chi phi san xuAt kinh doanh theo yeu to Nam nay Nam tru*c

Chi phi nguyen lieu, vat lieu 161.402.620.584 83.607.715.106 Chi phi nhan cling 129.031.787.087 90.613.726.369 Chi phi khAu hao tai san c6 djnh 18.805.878.558 15.486.072.550 Chi phi djch vu mua ngoai 293.158.550.946 173.530.205.553 Chi phi khac 60.906.089.490 41.158.489.953 COng 663.304.926.665 404.396.209.531

VII. NI-YUNG THONG TIN KHAC

1. Giao djch veri cac ben lien quan Giao dich vai cdc Mani: vier: chfi ch .& vat cdc cd nhan c6 lien quan Thinh vien quan 15, chi, chOt va cac ca nhan c8 lien quan -g6m: Hgi eking thanh vien, Ban dieu hanh va cac thinh vien mat thiet trong gia dinh ctia cac ca nhan nay

Tai ngay ket thfic nam tai chinh, cong nq vai cac thanh vien quart 15, chu chOt nhu sau: SO cued nam Se (du nam

I

CONG TY TNHH MOT THANH VIEN XA-Y DUNG VA SAN XUAT VAT LIEU )thy DUNG BIEN HoA Dia chi: K4/79C Nguygn Tri Phucmg,IChu ph6 3, Phutmg Biru Haa, TP. Bien Ma, tinh Dgeg Nai Cho nam tai chinh kgt thfic ngay 31 thang 12 nam 2014 Ban thuyit minh Bac, cgo tai chinh (tigp theo)

Thu nhap cua cac thanh vien quan 15/ chit chat nhu sau: Nam nay Nam t mat

Tien hrcmg 1.644.070.289 1.345.842.661 Tien thtremg 156.150.000 276.000.000 Cling 1.803.220.289 1.621.842.661

Gino dich voi cac ben lien quan kluic Cac ben lien quan khac vai Cling ty chi co Tong Cong ty cong nghiep thvc phAm Ding Nai

ty me.

Cac nghiep vv phat sinh trong yeu trong Warn girra Cling ty yeti Tang Cling ty cong nghiep thtrc pham Dong Nai nhtr sau:

Tien lai Nam nay

2.352.083.333 Nam trtrac

8.835.694.449

Tai ngay ket thtic nam tai chinh, cling nq WA Tang Cling ty cong nghiep thvc pham Ding Nai nhtr sau:

SA cuOi nam SA dAu nam Vay 70.000.000.000 ging nq phai tra 70.000.000.000

2. Sai sat Nam 2013, Cong ty trich guy khen thu&ng, phfic Iii va guy dAu to phat trien theo doanh nghiep loci A. Tuy nhien, theo Cong van so 6905/UBND-KT ngay 29 thang 7 nam 2014 dm Uy ban Nhan dan tinh Ding Nai cong ba ket qua danh gia hieu qua hog ding va xep loai nam 2013 cila cac cong ty TNHH MTV va cong ty c6 phan die lap thuac Uy ban Nhan dan tinh Dang Nai, Cling t? TNHH mit thanh vien xay civil va san xuAt vat lieu xay dung Bien Hea xep loaf B. Vic thay dui clanh gia nay lam anh htrang den s6 lieu trich lap guy khen thtrang, phitc lqi va guy dAu to phat trien nam truem. sr, 90 f; —....;) Anh htrang cCia van de nay den so lieu so sanh dm nam truck nhtr sau: G TY

SA lieu theo Bac) cao !IA Nati tai chinh tong hcep a SO lieu sau dieu ' vA TO

Ma so kiem toan nam trtr&c Cac dieu chinh chinh & c Being can itni ki loan __—r% Quy khen thtrang, ph& lqi 323 34.523.791.674 (2.565.712.925) 31.958.078.749 P k40( .,...---. Quy dAu to phat trien 417 - 2.565.712.925 2.565.712.925 '

3. Thue hoat Ong Cac hop clang di three Cling ty thue dat de khai that khoang san. Tai ngay ket that nam tai chinh, tang so tien thue tai thieu trong ttrang lai hop (tong thue se dime thanh toan nhtr sau:

SO cuai nam SO dAu nam

6.119.683.600 1.010.903.363

20.650.039.628 19.144.634.310

39.954.043.908 19.606.006.855

66.723.767.137 39.761.544.528

'Fir 01 nam tra xuOng Teen 01 nam den 05 nam Tren 05 nam Cling

Cling ty thue clAt dtri:!ci hinh tithe thue hoat ding. Cac Imp clang thue co hieu lvc trong khoing tic nam 2014 dtn nam 2047 va c6 kha nang dtrqc gia han them. Chi phi thue dtrot dieu chinh tang len hang ram theo gia thue vett thi trutmg.

Ban thuyet minh nay la mOt ba phan hap thimh va phai &Km dac cling vdi Bcio ccio tai chinh 33

CONG TY TNHH MOT THANH VIEN XAY DOG VA SAN XUAT VAT LIEU XAY DUNG BIEN H6A Dia chi: K4/79C Nguygn Tri Phucmg, Khu phi 3, Phu6ng Biru H6a, TP. Bien Ma, firth Ding Nai Cho tam tai chinh ket thfic ngay 31 thang 12 nam 2014 Bin thuyet minh BA° cao tai chinh (tier. theo)

4. Quin ly rui ro tai chinh Tong quan Hoat gong ci,a COng ty Oat sinh cac riti ro tai chinh sau: rid ro tin dung, rui ro thanh khoan va rui ro thj truirng. Ban Giam doc chit, trich nhiem trong viec thiet lip cac chinh sach va cac kiem sok nharn giam thieu cac rui ro tai chinh cfing nhtr giam sat vi'e'c thuc hien cac chinh sach va the kiem sok da thiet lap. Viec quan ljt rui ro duqc thuc hien chi, yeu b&i Phong Ke toan theo cac chinh sach va cac thti tuc di duqc Ban Giam d6c phe duyet.

Rtii ro tln dung Rui ro tin dung la rui ro ma met ben tham gia trong hqp ding khong c6 kha fling thuc hien dtrqc nghia vu cua minh din den tem that ye tai chinh cho Cong ty.

Cong ty c6 cac rui ro tin dung phat sinh chu ye'u tar cac khoan phai thu khach hang va tier, girl ngan hang.

Ph& thu khach hang Cong ty giam thieu rin ro tin dung bang cfich chi giao djch v6i cac dam vi c6 kha ndng tai chinh tot. Ngoai ra, nhan vien ke toin cong nq thtrtrng xuyen theo dei nq phai thu de den d6c thu hii.

Khoan phai thu khach hang cila Cong ty lien quan den nhieu Clan vi va ca nhan nen rui ro tin dung tip trung doi v&i khohn phai thu khach hang la thip.

Tien gtii ngcin hang Cac khan tien girl ngin hang khing c6 kS, han cua Cong ty duqc giri tai cac ngin hang c6 uy tin do viy rid ro tin dung dOi vai tien giri ngin hang lit thAp.

Mire de rui ro tin dung tOi da d6i cac tai san tai chinh la gia tri ghi se) dm cac tai san tai chinh

S$ cu6i nAm

Chua qui han hay chtra bj

giam gia

DA qua han nhtrng kh8ng

giam gift

DA qua han va/hoAc bj giant gii COng

Tien vi cac khoin tucmg duang tien 72.650.859.420 - 72.650.859.420 Phii thu khich hang 12.390.653.117 1.219.396.294 - 13.610.049.411 Cic khoin phii thu khic 346.069.812 346.069.812 'raj sin tai chinh sin sang de bin 20.020.000.000 20.020.000.000 ging 105.407.582.349 1.219.396.294 - 106.626.978.643

Si deu nAm Tien vi cac khoin ttrong dtrang tien 35.223.518.835 35.223.518.835 Phii thu khich hang 10.232.630.671 7.018.258.213 7.055.589.741 24.306.478.625 Cac khoin phai thu khic 901.825.438 - 302.416.028 1.204.241.466 Tai san di chinh sin sang de bin 20.010.500.000 20.010.500.000 COng 66.368.474.944 7.018.258.213 7.358.005.769 80.744.738.926

Chi tiet th&i gian qui han cua phai thu khach hang di qua han nhtmg khing giam gia nhu sau: SO cuOi nam SO dtku nam

Qui han dtreri 06 thing 1.219.396.294 6.913.753.027 Qua han tren 01 nam den dual 02 nam 44.238.212 Qua han tren 03 nam 60.266.974 Cong 1.219.396.294 7.018.258.213

Ban thuyit minh nay la m4t pht,n hpp thanh va phai chrpr doe cling vol Bdo cdo tai chinh 34

(xem thuyet minh se VI1.5 ve gia tri ghi se) cim cac tai san tai chinh).

Bang phan tich ye thtri gian qui han va giam gia cua cac tai san tai chinh nhu sau:

CONG TY TNHH MOT THANH VIEN XAY DUNG VA SAN XUAT VAT LIEU XAY DUNG BIEN HdIA Dia chi: K4/79C Nguygn Tri Phuang, Khu phi; 3, Phutmg Biru Hoa, TP. Bien Ma, tinh Dbng Nai Cho nAm tai chinh kit thac ngay 31 thong 12 am 2014 Ban thuyet minh Bao coo tai chinh (tiep theo)

Rid ro thanh khan Rui ro thanh khan la rui ro Cong ty gap kh6 khan khi thuc hien nghia vu tai chinh do thieu tien.

Rui ro thanh khan dm Cong ty chi] yeu phat sinh tir viec cac tai sin tai chinh va nq phai tra tai chinh c6 cac thai diem ciao han lech nhau.

Cong ty quan ly rui ro thanh khan thong qua cac bien phap: thuang xuyen theo doi cac yeu ciu ve thanh toan hien tai va du kien trong twang lai de duy tri mot Wang tien ding nhu cac khan vay ar mirc phi hqp, giam sat cac luting tien phat sinh thuc to yeti du kien nhim giam thieu finh Wang do bien dOng cita luting tien.

Thai han thanh toan ciia cac khoan nq phai tra tai chinh phi phai sinh (bao gtim ca lai phai tra) dua tren thai han thanh toan theo hqp dOng va chtra duqc chiet khiu nhu sau:

SO cuOi nam

Tir 01 nam tray xuOng

Teen 01 nam A den 05 nam COng

Vay va nq 26.602.899.440 15.118.356.164 41.721.255.604 Phai tra ngtrai ban 31.755.190.356 31.755.190.356 Cac khoan phai tra khac 644.159.865 644.159.865 COng 59.002.249.661 15.118.356.164 74.120.605.825 SO tau nam Vay va nq 85.521.834.857 3.696.301.874 89.218.136.731 Phai tra ngtrai ban 27.718.044.198 - 27.718.044.198 Cac khoan phai tra khac 967.496.209 967.496.209 CtIng 114.207.375.264 3.696.301.874 117.903.677.138

Ban Giam d'Oc cho ring mirc d'e rtii ro dOi va i viec tra nq IA thip. Cong ty c6 kha nang thanh toan cac khan nq den han tir (long tien tir hoot Ong kinh doanh va tien thu tir cac tai san tai chinh dao han. Cong ty c6 du kha nang tiep can cac ngutm von va cac khan vay den han trong yang 12 thong c6 the dtrac gia han vai cac ben cho vay hien tai.

Red ro truimg Rui ro thj truing la rid ro ma gia trj hop 1St hoac cac luting tien trong tucmg lai cua ding cu tai chinh se bien dOng theo nhUng thay doi cua gia thj truing.

Rid ro thj twang lien quan den hoot Ong cita Cong ty riti ro iai suit va rui ro gia nguyen vat lieu.

Cac danh gia du,i day lien quan den tinh hinh tai chinh cua Cong ty tai ngay 31 thing 12 am 2014 va ngay 31 thing 12 nam 2013 tren ca gia trj nq than. thay dOi tai suit va gia nguyen vat lieu sir dung de phan tich do nhay dugc dtra tren viec danh gia kha rang c6 the xay ra trong yang mgt nam tai voi cac dieu kien quan sat duqc cua thj tnriing tai thai diem hien tai.

Rui ro suit Rui ro Ili suit la rui ro ma gia trj hap ly hoac cac luting tien trong tuang lai ctia ding cu tai chinh se bien dOng theo nhang thay &di cila lai sat thj trdmg.

Rui ro lai suit dm Cling ty chi) yeu lien quan den cac khan vay ngAn han va dai han c6 lai suit tha nOi.

Ben thuyit minh nay to met be phen hpp thanh vet phai ehrpr tipc cling veri Belo alp tai chinh 35

CONG TY TNHH MOT THANH VIEN XAY DUNG VA SAN XUAT VAT LIEU XAY DUNG BIEN HOA Dia chi: K4/79C Nguyen Tri Phuang, Khu phi:. 3, PhuOng Biru Hba, TP. Bien Hea, tinh Deng Nai

Cho nAm tai chinh ket thtic ngay 31 thing 12 nam 2014

Ban thuyet minh Bao cao tai chinh (tiep theo)

Cong ty quan 15, rei ro I -Ai suAt .bing cach phan tich tinh hinh thi truOng de dua ra cac quet djnh hop 15/ trong viec chon theri diem vay va ky han vay thich hop nham c6 &rot cac Iai suit c6 nhat.

Cac ding ctt tai chinh cc') lai suit thj twang cita Cong ty chi co cac khoan vay ngan han va dai han. Se du khoan vay co lai suit thj trtarng tai ngay 31 thing 12 nam 2014 IA 40.759.894.314 VND (tai ngay 31 thing 12 nAm 2013 la 85.361.463.847 VND).

Ban Giam dec danh gia mtrc de anh huerng do bien deng cua lai suit thi truOng den 1gi nhuan sau thue va von chi, sa hiru cua C8ng ty IA khong ding ke do no vay thuan co gia tri nhO.

Rid ro ye gia nguyen vat lieu Cong ty co rui ro ve su bien deng ctia gia nguyen vat lieu. Cong ty quan 15/ rtii ro ve gia nguyen vat lieu bang each theo doi chat the cac thong tin va tinh hinh co lien quan ciia thi truerng nharn quan 15, theri diem mua hang, ke hoach san xuat va mirc hang ten kho met cach hop 15i.

Tai san dam bao Cong ty khong cc') tai san tai chinh the chap cho cac don vi khac cling nhtr nhan tai san the chAp tit cac dun vi khac tai ngay 31 thing 12 nam 2014 va tai ngay 31 thing 12 nam 2013.

5. Gia tri hop 1'3:, ciia tai san va no phai tra tai chinh Tai san tai chinh

Tien va cac khoan

Gia trj ghi so SO cuOi nAm SO dAu nlim

Chi g8c Du. phong CIA Om Du phong

tucmg &rang tien 72.650.859.420 35.223.518.835 - Phai thu khach hang 13.610.049.411 24.306.478.625 (6.601.152.353)

Cac khoan phai thu khac 346.069.812 1.204.241.466 (302.416.028)

Tai san tai chinh son sang de ban 20.020.000.000 (17.060.400) 20.010.500.000

CAng 106.626.978.643 (17.060.400 80.744.738.926 (6.903.568.381)

Nn phai Ira tai chinh GiA tri ghi se

SO cuOi nAm SO nAm Vay va nct 40.759.894.314 85.361.463.847

Phai tra ngubi ban 31.755.190.356 27.718.044.198 Cac khoan phai tra khic 644.159.865 967.496.209

C(ing 73.159.244.535 114.047.004.254

Gia tri hcrp 1St So dAu nam

85.361.463.847 27.718.044.198

967.496.209

106.609.918.243 73.841.17

13.610.049.411 17.705.326.272

346.069.812 901.825.438

20.002.939.600 20.010.500

GM trj Nip IS,

So cuoi nAm SO (tau nam

72.650.859.420 35.223.518.835

114.047.004.254

440

CONG iCHNHIth

KIEM TOAN

A&

'NH SO cuOi nam

40.759.894.314

31.755.190.356

644.159.865

73.159.244.535

Gia trj hop. cac tai san tai chinh va phai tra tai chinh dtrot phan.anh theo gia tri co the &roc chuyen doi trong met giao djch hien tai girra cac ben co day hieu biet va mong muOn giao djch.

Ban thuyit mini: nay la m5t 60 phan hcrp Mani; va phai thew !Ix cling vat' Bcio cdo int chinh 36

tA.

CONG TY TNHH MOT THANH VIEN XAY DUNG VA SAN XUAT VAT LIEU XAY DUNG BIEN HOA Dia chi: K4/79C Nguyen Tri Phucrng, Khu ph6 3, Plurerng Biru Floa, TP. Bien Hoa, tinh DOngNai Cho nam tai chinh ket thud ngay 31 thing 12 nAin 2014 Ban thuyet minh Bao can tat chinh (tiep theo)

COng ty sir dung phtrang phap va gia dinh sau de troc tinh gid tri hop ly cua cac tai san tai chinh va nq phai tra tai chinh:

• Gia tri hop 15, cUa tien va cac khoan tuo-ng duo-ng tien, phai thu khach hang, cac khoan phai thu khac, vay, phai tra ngtreci ban va cac khaki phai tra khac ngan han tuong throng gia tri so sach (da trir du phong cho phan trac tinh c6 kha nang khong thu hOi dugc) cua cac khoin muc nay do co ky han ngan.

• Gia tri hqp 1j, cua cac khoan vay dai han dugc ttic tinh bang each chiet khdu clang ben yeti lai suit ap dung cho cac khoan nq c6 dac diem va thai gian dao han con lai Wang tor. Gid tri hop

cac khoan nor phai tra tai chinh nay ttrcrng dtrang gia tri so skit do anh htrOng cua vied chiet khdu la khong ding ke.

D6ng Nai, ngay 05 thing 02 narn 2015

2-74-rcr,,. coN.7.; O. 7....„,..„

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Doan Dung QuSInh Anil Phalli Qutic Thai -04 - T KimVii NgtrOi lap hien Q. KC toan tru•o.ng Ghia' dlic

s ►S.

TY HUU HAN

TU VAN

Ban thuyt‘t mirth nay la wit bi5 phdn hqp thanh va phai duqc doe ding yeti Rao cdo tai chinh 37