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TONG CONG TY CO PHAN

XUAT NHAP KHAU VA XAY DUNG VIET NAM

Bão cão tai chinh (15 duvr ki4m town

Cho nám tai chinh kê't Mac ngby 31 thãng 12 nárn 2010

TONG CONG TY CO PHAN XUAT NHAP KHAUVA XAY KING VIET NAM

BAO CÁO TAI CHINHfa MAX KIEM TORNCho nAin tai chinh ket thticngay 31 thAng 12 näm 2010

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TONG CONG TY CO PHAN XUAT NH ,AP KHAU VA XAY DUNG VIET NAM

TOa nha Vinaconex, 34 Lang Ha,Quail Bong Da, thanh phO Ha NOi

MVC LUC

NO! DUNGTRANG

BAO CAO CUA BAN TONG GIAM DOC2 - 3

BAO CAO KIEM TOAN4 - 5

BANG CAN DOI Kt TOAN6 - 7

BAO CAO KET QUA HOAT DONG KINH DOANH 8

BAG CAO LUU CHUYE,' N TIÉN9 - 10

11 -42THUYET MINH BAO CAO TAI CHiNH

TONG GONG TY CO PHANXUAT NHAP KHAU VA XAY DUNG VIET NAM

Xsy nhCmg gia tri, dung nhiing tick ma

BAO Cik0 CUA BAN TONG GIAM DOC

Ban TOng Giam d6c T6ng COng ty Co phan Xuat nhap khAu va Xay dung Viet Nam (goi tat la "Tong COng ty")de trinh bao cao nay ding vOi bao cao tai chinh cua TOng COng ty cho nam tai chinh két thdc ngay 31 thang 12

nam 2010.

HOT BONG QUAN TRI VA BAN TONG GIAM DOC

Cac thanh vien cda HOi ding Quart tri va Ban T6ng Giam d6c Tting COng ty da dieu hanh T'Ong COng ty trong

nam va den ngay lap bao cao nay Om:

HOi Alta Quart tri

Ong Nguyen Van Tuan Chit tich

Ong Hoang Nguyen Hoc Thanh vien

Ong Nguyen Thanh Phuang Thanh vien

Ong Trinh Hoang Duy Thanh vien

Ong To Ngoc Thanh Thanh vien

Ong Hoang Anh Xuan Thanh vien

Ong Nguyen Manh Hang Thanh vien

Ong Nguyen Thieu Quang Thanh vien

Ong Phan Minh Tuan Thanh vien

Ban Tone Giam dOc

Ong Nguyen Thanh Phuang TOng Giam dec

Ong Nguyen Dinh Thiet PhO Tong Giam dOc

Ong Doan Chau Phong PhO Tong Giam doe

Ong VII Quy Ha Ph6 Tong Gidm doe

Ong Nguyen Huy TuOng PhO Ring Giam doe

Ong Nguyen Ngoc Dip PhO Tong Giam doe

Ong Mai Long PhO Tong Giam dOc

Ong Wang COng San PhO T6ng Gidm d6c

TRACH NHIEM CUA BAN TONG GIAM DOC

Ban TOng Giam die Tong COng ty cO trach nhiem lap bao cao tai chinh hang 'lam phan anh mot cach trung diveva hop ty tinh hinh tad chinh ding nhu ket qua hoat ding kinh doanh va tinh hinh lun chuyen tien to cda TOngCOng ty trong nam. Trong viec lap cac bao ca.() tai chinh nay, Ban Tang Giam dOc dugc yéu cau phai:

Lua chon cac chinh sach ke toan thich hop va ap dung cac chinh sach do mot cach nhat quan;Boa ra cac xOt doan va uOc tinh mot cach hop ly va than trong;Neu ro cac nguyen tac ke toan thich hop có dugc tuan thd hay khOng, co nhang ap dung sai le"

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can dugc cong bO va giai thich trong bao cao tai chinh hay khOng;Lap bao ca.() tai chinh ten co sO hoat Ong lien tuc trd truOng hop khOng the cho rang TOng COng ty se tiep

tuc hoat Ong kinh doanh; vaThiet ke va thuc hien he th6ng kiem sat *1)0 mot cach hdu hieu cho muc dich lap va trinh bay bao cao tai

chinh hop ly nham han che rui ro va gian lan.

Ban TOng Giam d6c TOng COng ty chiu trach nhiem dam bao rang s6 ke toan dugc ghi chep mot cachphii hop dephan anh mot cach hop ly tinh hinh tai chinh cua Tong COng ty 6 bat ky thai diem na

g va dam bao rang bdo cao

tai chinh Man thu cac Chuan mac KO toan Viet Nam, He thOng KO toan Viet Nam va cac guy dinh hien hanh cg

lien quan tai Viet Nam. Ban TOng Giam dOc ding chiu trach nhiem dam bao an toan cho tai sari cila Tong COngty va thuc hien cac bien phap thich hop de ngan chan va phat hien cac hanh vi gian lan va sai pham khac.

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TONG LONG TY CO PHANXUAT NHAP KHAU VA XAY DUNG VIET NAM

ly nlifmg gia td, dung nhang uric ma

BAO CAO CUA BAN TONG GIAM DOC (Tiep theo)

Ban Tong Giant d6c xac nhan rang T6ng COng ty da tub thn cdc yëu cau au trén trong viec lap brio coo tai

chinh.

Thay mat N/a dai dien cho Ban T6ng Gidm d6c,

Ngay 28 thong 3 nom 2011

Deloitte. C6ng ty TNHH Deloitte Viet NamTang 12A, T6a nha Vinaconex34 Lang hl?, Quan DOng Da,

Ha NOl i, Mat NamTel : +84 (0)4 6288 3568Fax: +84 (0)4 6288 5678www.deloitte.com/vn

So: /Deloitte-AUDHN-RE

BAD O) KIEM TORN

Kinh Cãe co dOngHoi dOng QuAn tri vä Ban Tong Giäm , d6eT6ng COng ty CO phfin Xuat nh4p khfiu va Xfiy dung Viet Nam

Chung tOi da kiem town bang can d6i ke toan tai ngay 31 thang 12 ndm 2010 ding v6i bdo cao ket qua hoat dOngkinh doanh, bdo cao luu chuyen tien to cho ndm tai chinh ket thdc ding ngay va thuyet minh bdo cao tai chinh

kern theo (goi chung la "MD cao tai chinh") din Tong COng ty Co phan Xuat nhap khau va Xay dung Viet Nam

(goi tat la "TOng COng ty"), to trang 6 den 42. Bdo cao tai chinh kern theo khOng nhdm phan dnh tinh hinh taichinh, ket qua hoat d6ng kinh doanh va tinh hinh luu chuyen tien to theo cac nguyen tdc va th6ng le ke toan duoc

chap nhan chung tai cac nude khdc ngoai Viet Nam.

TrAch nhiem cua Ban Tong Giam dew va Kiem town vien

Nhu dd trinh bay trong bd.° cao dm Ban T6ng Gidm dOc tai trang 2 va. 3, Ban T9ng Giam d6c T6ng COng ty cO

trdch nhiem lap MD cap tai chinh. Trâch nhiem cua chling tOi la dua ray kien ye cac bdo cao tai chinh nay dkra

tren ket qua cua cuOc kiem town.

Co so' cua v kien

Cluing tOi da thkrc hien kiem toan theo cac Chuan muc Kiem toan Viet Nam. Cdc Chuan muc nay yeu cau chimgtOi phai lap ke hoach va thuc hien cong viec kiem toan de dat duoc su dam bdo hop ly rang bdo cao tai chinhkhOng c6 cac sai sot trong yeu. COng viec kiem town bao g6m viec kiem tra, tren co se( chon mau, cac bang chUngxdc minh cho cac so lieu va cac thOng tin trinh bay tren bdo car) tai chinh. Chfing t6i ding dOng thOi tien hanhddnh gia cac nguyen tdc ke toan throe ap dung va Wing uerc tinh quan trong cua Ban T6ng Giant dOc, cling nhu

cach trinh bay tong gnat cua cac bdo cao tai chinh. Cluing tOi tin tuang rang cong viec kiem town dä cung cap

nhitng co sO hop ly cho y kien cua chting t6i.

Y kien

Theo y kien cua chUng tOi, bd.° cao tai chinh kern theo da phan anh trung thuc va hop ly, tren cac khia canh trong

yeu, tinh hinh tai chinh cua Tong C6ng ty tai ngay 31 thang 12 ndm 2010 ding nhu ket qua hog dOng kinh doanhva tinh hinh luu chuyen tien to cho ndm tai chinh ket thric ding ngay, pha hop vOi cac Chuan muc Ké toan VietNam, He thOng Ke toan Viet Nam N/A cac quy dinh hien hanh co5 lien quan tai Viet Nam.

Ch'ing tOi xin luu Y:

• Th6ng bao s9 19/TB-VPCP ngay 23 thang 02 ndm 2011 dm Van phOng Chinh phu thOng bar) kien ket

luan cua PhO Thil Wang Chinh phn ve xrr ly tai chinh sau thanh tra viec co phan h6a T6ng COng ty Co phanXuat nhap khan va Xay dung Viet Nam" co de cap mot so van de da" duoc neu trong bd . ° cao cua Thanh tra

Chinh pha. Y kien ket Juan ye cac van de nay cO the lam phat sinh cac khoan cong no tiem tang dm TongCOng ty. Hien tai, TOng COng ty van dang trong qua trinh lam viec, giai trinh vOi cac co quan quan ly Nha

nude co tham, quyen ye cac not dung lien quan den y kien ket luau cua PhO Thu tuérng Chinh phii. Chi tietcua cac van de nay duoc trinh bay tai Thuyet minh sO 30 phan Thuyet minh bdo cao tai chinh 7 COng no tiem

tang. Bdo cao tai chinh cho ndm tai chinh ket thlic ngdy 31 thang 12 ndm 2010 chua bao g6m bat dr dieu

chinh nao lien quan den cac van de neu tren.

Thanh vibn

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IIIIIII I

13;k0 Cit0 KIEM TOAN (Titp theo)

• Nhu trinh bay tai Thuy6t minh s6 4 phan Thuyet minh bdo car) tat chinh, T6ng C6ng ty ap dung viec ghinhan chenh Lech ty gia theo huOrig dan tai ThOng to s6 201/2009/TT-BTC do BO Tai chinh ban hanh ngay 15thang 10 nam 2009 ("Th6ng to 201"). ThOng to 201 guy dinh viec ghi nhdn cac khoan chenh Lech ty gia dodanh gia lai cac khoan muc tien to cuoi nien dO ke toan co su khac Net so vOi Chudn muc Ke toan Viet Namso 10 (VAS1O) "Anh huVrig caa viec thay dOi ty gia hOi dodi". Anh huerng cua viec Tong C6ng ty ap dungThOng to 201 den bac, cdo tai chinh cho nam tai chinh ket thhc ngay 31 thang 12 nam 2010 dirgc trinh bay tai

Thuyet minh so 4.

ung ViiMai Huang

PhO Tong Ginm dew Kiem town vien

Chang chi Kiem toan vien s6 D.0030/KTV Chdng chi Kiem toan vier' s6 0897/KTV

Thay melt vci atai dren choCONG TY TNHH DELOITTE VIET NAM

Ha NO!, ngay 28 thang 3 nam 2011

TONG CONG TY CO PHAN XUAT NHAP KHAU VA XAY DUNG VIET NAMTea nha Vinaconex, 34 Lang Ha,

Bao cao tai chinh

Quan D6ng Da, thanh ph6 Ha NO Cho nam tai chinh k6t tit& ngay 31 thong 12 nam 2010

BANG CAN POITai ngay 31 thong

TAI SAN Ma

KE TOAN12 n am 2010

Tkhuy. 31/12/2010minh

MAU SO B 01-DNDon vi: VND

31/12/2009

A - TAI SAN NGAN HAN 100 6.648.828.887.376 5.457.514.765.723

(100 = 110+120+130+140+150)

I. Tiki va cac khoan twing dt •ung tier 110 5 1.274.713.542.382 1.198.148.486.656

1. Ti'n 111 423.255.473.863 881.105.986.656

2. Cdc khoan twang throng Wen 112 851.458.068.519 317.042.500.000

II. Cac khodn dau tu • tai chinh ngiln han 120 50.000.000.000 2.660.000.000

1. Ddu tu ngdn han 121 50.000.000.000 2.660.000.000

III. Cac khoan phai thu ngan han 130 4.072.020.498.348 2.714.987.537.100

1. Phai thu khdch hang 131 1.771.812.513.448 664.819.758.671

2. Tra truec cho ngtrei ban 132 1.065.474.013.401 1.305.172.005.489

3. Mai thu not 1)0 ngdn han 133 1.333.984.791.269 905.389.379.571

4. Cdc khodn phdi thu khac 135 89.293.376.478 33.080.392.452

5. Du phOng cdc khoan phai thu kite dei 139 (188.544.196.248) (193.473.999.083)

IV. Hang ton kho 140 6 1.103.028.244.761 1.287.833.758.899

Hang dm kho 141 1.105.558.054.005 1.290.363.568.143

Du pheng giam gid hang ton kho 149 (2.529.809.244) (2.529.809.244)

V. Tai san ngAn han khac 150 149.066.601.885 253.884.983.06829.792.184

1. Chi phi tri truec ngdn han 151 211.522.110

2. Thu GTGT duvc khdu trir 152 7.859.889.984 18.028.705.257

Thu6 va cac khoan khdc phai thu Nha nutc 154 46.930.259.423 40.141.827.990195.684.657.637

Tai san ngdn han khac 158 7 94.064.930.368

B - TAI SAN DAI HAN 200 10.957.351.099.812 11.254.466.327.872

(200 = 210+220+240+250+260) 5.255.583.039.040I. Cdc khoan phai thu dai han 210 4.829.091.418.683

5.255.583.039.0401. Phdi thu n'ei b0 dai han 213 8 4.829.091.418.683

II. TM sin co dinh 220 555.076.894.671 679.801.012.926241.111.076.038

1. Tai san co dinh hau hinh 221 9 185.782.094.601

- Nguyen gici 222 251.656.083.770 339.965.342.182

- Gia tri hao man 1u51 Ic' 223 (65.873.989.169) (98.854.266.144)

2. Tai sin co dinh ye hinh 227 10 12.171.243.667 9.791.66782.500.000

- Nguyen gia 228 12.222.452.000

- Gici tri hao man lug Id 229 (51.208.333) (72.708.333)

3. Chi phi xay dung ca ban de ding 230 11 357.123.556.403 438.680.145.221

III. Wat dOng sin d'au tu• 240 12 457.767.262.400 194.393.568.279221.079.507.189

- Nguyen gia 241 505.952.527.839

- Gici tri hao man 1u9 lc" 242 (48.185.265.439) (26.685.938.910)

IV. Cdc khofin dal.' tu • tai chinh dai han 250 13 5.096.826.808.950 5.120.923.938.1423.997.534.217.336

1. Dau to vao cong ty con 251 3.900.643.333.850

2. Ddu tu. vao ceng ty lien k6t, lien doanh 252 1.018.810.616.329 1.050.317.448.559

3. Diu to dai han khdc 258 469.362.719.531 265.326.859.531

4. Du pheng giam gid ddu to tai chinhdai han

259 (291.989.860.760) (192.254.587.284)

V. TM sin dal han khac 260 18.588.715.108 3.764.769.4853.764.769.485

1. Chi phi tra truec dal han 261 14 18.588.715.108

TONG CONG TAI SAN (270 = 100+200) 270 17.606.179.987.188 16.711.981.093.595

Cac thuyjt minh tir trang 11 cle'n trang 42 la bO' ph(In hop thanh clia boo cao tai chinh

TONG CONG TY CO PHAN XUAT NHAP KHAU VA XAY DENG VIET NAMT6a nha Vinaconex, 34 Lang Ha,Qu5n D6ng Da, thanh ph6 Ha N5i

BANG CAN DOITai ngay

NGUON VON

Kt TOAN (Tiep theo)31 thcing 12 neim 2010

Thuy'et 31/12/2010Ma so minh

MAU SO B 01-DNDon vi: VND

31/12/2009

A - NO PHAI TRA (300 = 310+330) 300 13.054.577.542.255 13.314.871.488.187

I. Ng . ngAn han 310 6.062.103.665.229 6.605.480.978.494

1. Vay va no. ngan han 311 15 829.919.190.560 1.096.495.095.947

2. Midi tra ngu6i ban 312 314.079.485.392 429.319.416.384

3. Ngueri mua tra ti gn tin& 313 3.164.410.322.878 2.983.389.343.430

4. Thug va cac khoan phdi n5p Nha nu6c 314 16 133.217.487.221 114.929.955.698

5. Phal tra ngu6i lao dOng 315 46.328.487.483 43.475.956.584

6. Chi phi phai tra 316 17 305.439.474.952 254.739.479.608

7. Phai tra not b5 317 511.034.171.038 306.662.970.778

8. Mai tra, phai n5p ngan han khdc 319 18 744.477.871.155 1.366.308.425.682

9. Qu'y khen thuang, ph6c 323 13.197.174.550 10.160.334.383

II. NI7 dai han 330 6.992.473.877.026 6.709.390.509.693

Vay va no' dal han 334 19 6.744.253.167.590 6.477.428.651.197

DI): phOng try cap mat vigc lam 336 1.368.984.733 1.423.626.345

3. Doanh thu chua thuc hien 338 246.851.724.703 230.538.232.151

B - NGUON VON (400 = 410+430) 400 20 4.551.602.444.933 3.397.109.605.408

I. V6ii chu so' 410 20 4.081.867.566.864 2.820.700.091.099

1. VO'n digu 411 3.000.000.000.000 1.850.803.870.000

2. Th5ng du von co phAn 412 355.104.902.000 350.952.370.000

3. Chgnh lgch ty gid h6i clodi 416 (1.300.636.941) 326.948.885

4. Quy dau tu phat trign 417 295.752.292.131 161.046.777.503

Quy du phOng tai chinh 418 63.565.269.013 42.802.116.741

Lai nhu5n sau thu g chua phan ph6i 420 368.745.740.661 414.768.007.970

II. Ngu'On kinh phi vä quj, khac 430 20 469.734.878.069 576.409.514.309

1. Ngu6n kinh phi 432 469.734.878.069 576.513.755.970

2. Ngutm kinh phi da hinh thanh TSCD 433 (104.241.661)

TONG CONG NGUON VON (440 = 300+400) 440 17.606.179.987.188 16.711.981.093.595

Bão cdo (Ai chinhCho nam tai chinh k gt fink ngay 31 thang 12 nam 2010

0

Nguyen Oil& IleaKe toan tru•O.ng

Cac thuyjt minh ter trang I1 cljn trang 42 la V) phOn hop thanh cua bcio cao tai chinh

Ngay 28 thang 3 nam 2011

TONG CONG TY CO PHAN XUAT NHAP KHAU VA XAY KING VIfq NAMTea nha Vinaconex, 34 Lang Ha,Quan D gng Da, thanh phg Ha Nei

BA() CAO KET QUA HOAT BONG KINH DOANHCho nam tai chinh Ice't thiic ngay 31 dicing 12 nam 2010

CHI TIEU MaThuytt

so minh2010

MAU SO B 02-DNDan vi: VND

2009

1. Doanh thu ban hang va cung cap *11 vu 01 4.892.871.771.472 3.849.385.426.352

2. Cdc khoan giam trir doanh thu 02 33.898.600

3. Doanh thu thuan Nit ban hang va cung cap10 22 4.892.871.771.472 3.849.351.527.752

dich vu (10 = 01 - 02)

4. Gia von hang ban va dich vu cung cap 11 23 4.524.913.245.754 3.574.802.999.391

5. Lyi nhuan gop vt ban hang va cung cap 20 367.958.525.718 274.548.528.361dich vu (20 = 10 - 11)

6. Doanh thu hoat Ong tai chinh 21 24 1.310.543.261.151 802.939.838.443

7. Chi phi tai chinh 22 25 909.585.525.198 581.011.848.191

- Trong &la: Chi phi IX vay 23 478.143.030.189 356.842.992.979

8. Chi phi ban hang 24 8.940.490.452 2.769.793.979

9. Chi phi pan 1f doanh nghigp 25 190.400.666.636 331.893.350.389

10. Lcri nhuan (18) thuan tir hoat dOng 30 569.575.104.583 161.813.374.245

kinh doanh (30 = 20 + (21 - 22) - (24 + 25)}

11. Thu nhap khdc 31 26 116.198.208.250 968.631.520.638

12. Chi phi khdc 32 27 84.467.168.901 574.717.368.186

Lcii nhuan khac (40 = 31 - 32) 40 31.731.039.349 393.914.152.452

T0ng nhuan toan truck thud' 50 601.306.143.932 555.727.526.697(50 = 30 + 40)

15. Chi phi thu g TNDN hign hanh 51 28 102.209.132.371 140.464.481.258

16. Chi phi thu g TNDN hoan lai 52

Lqi nhuan sau thu g thu nhap doanh 60 499.097.011.561 415.263.045.439nghi0p (60 = 50 - 51 - 52)

Lai ca ban trgn co phigu 70 29 2.444 2.317

BM) coo tai chinhCho nam tai chinh k gt thik ngay 31 thang 12 nam 2010

NguyZn Qu0e Hbatown truli.ng

Cac thuy& minh ta• trang 11 clA trang 42 la b0 phan hop thanh cua boo Mc , tai chinh

TONG CONG TY CO PHAN XUAT NHAP KHAU VA XAY DIXNG VIET NAMTea nha Vinaconex, 34 Lang Ha,Quan D6ng Da, thanh phi Ha Nei

B1'64.0 CÄO LUI1 CHUYEN

Cho nail? tai chinh k jt thtic ngery

CHI TIEU

TIEN TE

31 thcing 12 nam 2010

Mas6 2010

MAU SO B 03-DNDon vi: VND

2009

I. LUU CHUYEN TIEN TU HOAT BONG KINH DOANH

1. Lai nhrtrin frit& thug 01 601.306.143.932 555.727.526.697

2. Didu chinh clto cac khodn

Khali hao tai sari co dinh 02 35.584.089.405 21.952.400.824

Cac khoan d6. ph6ng 03 94.805.470.641 281.329.060.049

Ghi giam tai son co dinh (27.639.542.189)

(Lai)/Lo chenh lgch ty gid hOi dodi chua thqc hign 04 (11.309.106.378) 326.948.885

(Lai) to hoat deng dau to 05 (997.890.539.659) (176.033.409.507)

Chi phi lai vay 06 478.143.030.189 356.842.992.979

3. moan tie boat Wing kink doanh trtelic shay (161von hat d(mg 08 172.999.545.941 1.040.145.519.927

(Tang) cac khoan phai thu 09 (261.638.906.782) (1.678.842.688.911)

Giam/(Tang) hang ton kho 10 184.805.514.138 (162.974.158.643)

(Giam)/Tang cac khodn phai tra (khong bao g6m laivay phdi tra va thu g TNDN phai n6p) 11 (469.132.311.686) 2.096.716.452.231

(Tang)/Giam chi phi tra tilt& 12 (14.823.945.623) 4.796.420.574

Ti gn lai vay da tra 13 (386.777.671.421) (496.682.188.882)

Thud thu nhap doanh nghigp d'a nip 14 (127.897.134.674) (80.538.880.967)

Tign thu khac hoat Ong kinh doanh 15

Ti gn chi khac cho hoat deng kinh doanh 16 (34.031.073.973)

Ltru chuyen tien thuAn tir hoat d(ing kinh doanh 20 (936.495.984.080) 722.620.475.329

II. LITU CHUYEN TIEN TU HOAT BONG DAU TU.Tien chi de mua sam, xdy dung TSCD va cac tai sari

1.dai han khdc

21 (289.642.165.857) (302.597.530.408)

Tign thu tir thanh ly, nhugng ban TSCD va cac tai sari2.

dai han khac22 33.056.363.636 39.080.688.232

Tign chi cho vay va mua cong cu ngcria cac dun vi3.

khdc23 (321.189.338.229) (87.482.305.000)

Tien thu h6i cho vay, ban lai cac cong cu ng cua don4.

vi khdc24 344.758.468.829 300.794.366.206

5. Ti gn chi dau to gep von vac) cac don vi khac 25 (311.226.543.000) (646.336.376.822)

6. Tien thu h6i dau to gip von vac) cac don vi khac 26 409.280.203.000 169.532.312.500

7. Thu lai tien gui, lai cho vay va co tirc 27 378.043.698.408 299.162.837.139

Luu chuyen Ben thuAn tir hoat dOng dau tu. 30 243.080.686.787 (227.846.008.153)

III. LI.J .0 CHUYEN TIEN TU . HOAT BONG TAI CHiNH

Tign thu tir phdt hanh co phi gu va nhan von gip cna1.

cac co dong31 572.142.112.000 701.904.740.000

2. Tign vay ngan han, dai han nh'an dugc 33 3.177.971.144.124 1.106.682.712.881

3. Tien chi tra ng g6c vay 34 (2.628.480.167.805) (1.635.278.536.919)

4. Co tirc cid tra cho cac co clOng 36 (351.652.735.300) (162.883.327.624)

Ltru chuyen tien thuAn tir hoat d6ng tai chinh 40 769.980.353.019 10.425.588.338

Ltru chuyen tien thuAn trong Ham 50 76.565.055.726 505.200.055.514

Tien va twang atrung tien dau nam 60 1.198.148.486.656 692.948.431.142

Tien va ttrung dtrung tien cu6i nam 70 1.274.713.542.382 1.198.148.486.656

Ccic thuyjt minh tir trang 11 cljn trang 42 la bO phe.in hop thanh cria bcio câo tai chinh

Bao ea() tai chinhCho nam tai chinh k gt th6c ngdy 31 thang 12 nam 2010

TONG CONG TY CO PHAN XUAT NHAP KHAU VA XAY DUNG VIET NAMTda nha Vinaconex, 34 Lang Ha, Bar) ea° tai chinh

Quail Dong Da, thanh phO Ha Nei Cho nam tai chinh ket thirc ngdy 31 thong 12 nam 2010

BAO CAO LUU CHUYEN TIEN TE (Tiep the())Cho nam tai chinh ket auk ngay 31 thcing 12 nam 2010

ThOng tin be, sung cho cac khan phi tien te:

Tien dung de mua tai san co dinh va chi phi xdy dung co ban da dang trong nam khOng bao gom so tien 118.391trieu VND, la so tien dimg de mua them tai san co dinh va xay dung cu ban der dang Oat sinh trong nam machua dugc thanh tan va bao gOm so tien 186.306 trieu VND, la so phdi tra cho tai san co dinh mua trong namtruck va duoc thanh tan trong nam nay. Vi vay, mot khan tien tuong dugc dieu chinh tren phan tang,giam cac khan phai tra.

Tien thu to phat hanh co phieu, nhan von gOp cao cac co (lag trong nam kh'Ong bao Om s ic!, tien 581.206 trieuVND, la so tien khOng thqc gdp bang tien trong nam nay ma dugc bu trir tix khan muc phai tra, phdi nep nganhan khdc. Vi vay, mot khan tien tuong ung da duoc dieu chinh tren pan tang, giam cac khan phdi tra.

Tien chi tra ng ge")c vay trong Wain khOng bao gOm se) tien 696.506 trieu VND, Id s6 tien khOng thuc tra bang dentrong nam ma dugc bu tris khan muc phdi thu nOi be. Vi vay, mot khan tien tuong Ung da dugc dieu chinh tenphan tang, giam cac khan phdi thu.

7/effilNguyen Thanh Phuong Nguyen Qutic HOaTong Giain dOc Ke tan truang

Ngay 28 thong 3 nam 2011

Cac thuy& minh ter trang 11 den trang 42 la b0 ph 'an hop thanh czia bao ccio tat chinh

TONG CONG TY CO PHAN XUAT NHAP KHAU VA XAY DING VItT NAMTea nhA Vinaconex, 34 Lang Ha,Quan Deng Da, thanh phe Ha Nei

THUYET MINH BAO CAO TAI CH1NHCdc thuye't minh nay la mot bo phdn hop thanh va can duvc doc ddng thdi vOi bcio cao tat chinh kern theo

1. THONG TIN KHAI QUAT

Hinh thac him von

Tong COng ty Co phan Xuat nhap khan va Xay Ong Viet Nam (goi tat la "'Citing C6ng ty"), tru gc day laTong COng ty Nha nu& doge thanh lap theo Quyet Binh sO 992/BXD-TCLD ngdy 20 thang 11 nam1995 ctia Be twang B6 Xay dung. Ngdy 18 thang 3 nam 2005, Thil Wang Chinh plAt ban , hanh Quyetdinh sO 56/2005/QD-TTg ve viec phe duyet Be an thi diem co phan 116a Tong COng ty Xuat , nhap khan.

Xay dung Viet Nam. , Hoat Ong TOng COng ,ty vii cach la, motCong COng ty co phan da clugc

Bang 14 lai vai Ke hoach va. Dau to Thanh phO Hatheo Giay chOng nhan clang 14 kinh doanh so0103014768 ngdy 01 that-1g 12 nam 2006, va situ clei Ian 5 ngdy 27 thing 01 nam 2011. Tong COng ty COma se doanh nghiep la 0100105616.

Tru sb chinh cua T8ng COng ty ctat tai Tea nha. Vinaconex, 34 Lang Ha, DOng Da, Thanh pho Ha. NOi.

Tong so nhan vien cua Tong Cong ty tai ngay 31 thang 12 nam 2010 la 1.004 nhan vien (tai ngdy 31thang 12 nam 2009 IA 1.237 nhan vien).

Bap cao tai chinh rieng cua TOng COng ty cho nam tai chinh ket thfic ngay 31 thang 12 nam 2010 baogOm bao cao tai chinh dm Van phOng Tong COng ty va cdc don vi hach toan phu thuec dm Tong COngty nhu. sau:

Ten MO to

Bão cao tai chinhCho nam tai chinh k'et thUc ngay 31 thang 12 nam 2010

MAU SO B 09-DN

Khach san Holiday View

Khdch san Sam Son

Ban Quan ly du. an Xi mang CamPha.

Ban Quail 1)2 du an Dau to Xaydung Mat trien nhA va. Do thi

Ban Quan ly cac du an Dau to xaydung Khu cOng nghe cao H6a Lac

Duvc thanh lap theo Quyet Binh s6 0735/QD/VC-HDQT ngay 7 thang 6 nam 2004 vai to cach IA motdon vi phu ,thu0ccila TOng COng ty va clang kinhdoanh Arai SO hoach va Dau to that-1h phO HaiPhOng theo Giay chOng nhan clang ky kinh doanh so0213004230 ngdy 22 thang 4 nam 2008. Theo Bienban ban giao ngdy 1 thang 3 nam 2010, Tong COng tycla ban giao Wan bO tai san, cOng ng va lao clOng choC6ng ty CO phan Dau to va Phat trien Du lichVinaconex.

Sap nhap vac) Tong COng ty theo Quyet Binh s6

1803/QD/VC-TCLD dia Hei citing Quan tri ngdy 29that-1g 11 nam 2003 vai to cach Id met don vi phuthuOc cua Ring COng ty.

Duvc thanh lap theo Quyet dinh se 41/QD/VC-TCLDcua FIOi Bong Quan tri ngay 8 thang 1 nam 2003 vai toeach la mot dan vi phu thuec cila Tong COng ty.

Dagc thanh lap theo Quyet dinh se 266/QD/VC-TCLD ctia HOi citing Quail tri ngay 27 thang 3 nam2000 vii to cach Id mot dan vi phu thuOc ctia TOngCOng ty.

Duvc thAnh lap theo Quyet dinh s6 1781/QD/VC-TCLD ctia HOi deng Quan tri ngay 2 thang 12 Warn2003 vai to cach la mot don vi phi thuOc cila TongCOng ty. Theo Quyet dinh sO 497/2009/QD-DT ngay25 thang 7 nam 2009 cila Ding COng ty y6 viecchuyen giao nhiem vu Or Ban Quan ly cdc do an Wuto xay dung Khu cOng nghe cao Elea Lac sang BanXay dung Tong COng ty.

TONG CONG TY CO PHAN XUAT NHAP KHAU VA XAY DUNG VIVI' NAMTOd nha Vinaconex, 34 Lang Ha, Bao cat) tai

Quan D'Ong Da, thanh ph8 Ha NOi Cho nam tai chinh kec t thac ngay 31 thang 12 nam 2010

THUYET MINH BAO CAO TAI CHINH (Ti4 theo) MAU SO B 09-DNCac thuyjt minh nay la mot bO phan hop thanh va can &rot. cloc clOng thOi vOl boo ccio tai chinh kern theo

• Ban Quail ly cac Du an dau tu HOa Duoc thanh lap theo Quyk dinh so 0734/QD/VC-

Lac TCLD caa HOi d8ng Quart tri ngay 27 thang 5 nam2003 vOi to cach la mOt don vi phu thuOc caa TongCOng ty.

• Ban Quail ly Dv an dan xay dungmO, Ong Dung Lang H6a Lac

Duoc thanh lap theo Quyat dinh so 1762/QD/VC-TCLD caa HOi dOng Quan tri ngay 2 thang 12 nam2003 vOi tu cach la mot don vi phu thuOc caa TOngOng ty.

I I• Ban Dien hanh T6 hop Du an Thay

di'en BuOn Tua Srah

Duoc thanh lap theo Quy6t dinh s6 I 548/QD/VC-TCLD caa HOi dong Quan tri ngay 11 thdng 11 nam2004 vdi to cach Id mot don vi phu thuOc caa TOng

1 COng ty.

• Ban Di8u hanh Dv an Xay dung H8chan nu& Cda Dat

Dion thanh lap theo Quye't dinh s6 0554/QD/VC-TCLD cua HOi ding Quan tri ngay 6 thang 5 nam2004 vdi cach la mot don vi phu thuOc caa RingCOng ty.

I I

• Ban Quail ly Du an dau to xay dungth6ng cap ntrac Song Da HA NOi

Duoc thanh lap theo Quy6t dinh s6 0906/QD/VC-TCLD caa HOi dOng Quan tri ngay 6 thang 7 nam2006 vdi cach la mot don vi phu thuOc cila Tong

I I

COng ty.

!I• Ban Dieu hanh Du an Thay dien

BuOn KuOp

Duoc thanh lap theo Quy8t dinh s6 1508/QD/VC-TCLD caa Hoi ang Quail tri ngay 10 thang 10 nam

1 I2003 vdi to cach Id mot don vi phu thuOc caa TongCOng ty.

• Trueng Trung cap Xay dung Thanh Duoc thanh lap theo Quy6t dinh s6 1378/QD-BXD

Haa , ndm 2006 vdi tdm BO Xay dung ngAy 4 thang 10 u.cach IA mot don vi phu thuOc TOng COng ty.

• TruOng Trung cap ngh8 Ky thuatXay dung va Nghiep vu

Duoc thanh lap theo Quyel dinh s6 172/QD-BXDdm BO Xay dung ngay 12 thang 12 nam 2006 vdi tocach la mot don vi phu thuOc dm Tong COng ty.

• Truerng Marn non Dan lap Duoc thanh lap theo Quy6t, dinh s6 447/QD-UB caa

Vinaconex Uy ban Nhan dan Quan Cau Giay ngay 22 thang 4nam 2005 vdi tu each IA mot don vi phu thuOcT6ng COng ty.

• TruOng Marn non Dan lap Ly Thai D yson thanh lap theo Quye'tdinh s6 164/QD-UB

Ti 2 Uy ban Nhan dan Quan Cua Giay ngay 21 thang 1nam 2009 vOi to each la mot don vi phu thuOc ctlaTOng COng ty.

• Trueng Ti8u hoc Dan lap LY Thai Duoc thanh lap theo Quy6t dinh s6 1022/QD-UB

T6 Uy ban Nhan dan Quan Cua Giay ngdy 26 thang 8nam 2004 vdi tu. cach la mot don vi phu thuOc caaTong COng ty.

• Truing Trung hoc Dan lap Ly Thai Duoc thanh lap theo Quy6t dinh s6 4582/QD-UB

T6 Uy ban Nhan dan Quan Cau Giay ngay 21 thang 7nam 2004 vdi to cach la mot don vi phu thuOc caaT8ng COng ty.

TONG CONG TY CO PHAN XUAT NHAP KHAU VA XAY DI,J .NG VItT NAM

Toa nha Vinaconex, 34 Lang Ha, Bac) cao tai

Quan Hong Da, thanh phe Ha Nei Cho nam tai chinh ket thnc ngay 31 thang 12 nam 2010

THUYET MINH BAO CAO TAI CHINH (Titp theo) MAU SO B 09-DNCdc thuyb ininh nay la mat ba phan hop thanh va can throe cloc clang thal val bao cao tai chinh kem theo

Ban diet' hanh du an nha a xa haiVinaconex tai Da Nang.

Ban dieu hanh thi cong giai doan 1du an khu do thi Bac An Khdnh.

Ban dieu hanh du an xay , dung Daihoc QuOc gia thanh phO HO ChiMinh

Dunc thanh lap theo Quyet dinh so 0389 ngay 17thang 6 nam 2010 cila Hai dOng Quan tri.

Dunc thanh lap theo Quyet dinh so 0622 ngay 15thang 9 nam 2010 cila Hai dOng Quail tri

Dtroc thanh 15p theo Quyet dinh s6 0208 ngay 29thang 3 nam 2010 cila Hai dOng Quan tri

Unit vyc boat Ong cua TOng COng ty IA:

Xay dung cac cong trinh dan dung, cong nghiep, giao thong, thity ioi, cac cong trinh thily dien,nhiet dien, phong dien, dien nguyen tit, du:Ong day va tram bien the dien den 500KV;

Cac cong trinh ha tang ky thuat, xa hei khu do thi, khu cong nghiep, khu cong nghe cao, cong trinhngam, cac cong trinh van hOa, the thao, vui chaff giai tri, cong trinh du lich, khach san vá cac loaicong trinh cong cong khac;

Ddu tu xay dung va kinh doanh Bat ging san (khOng bao gom boat clang to van ve gia ddt);

San xuat kinh doanh dien thuong pham;

Khai thac san xuat kinh doanh nunc sach, cac san pham phuc vu cho xn r ly nuac thai, chit thai, bao

ve mOi trunng;

Khai thac, san xuat cite Wen, kinh doanh cac loai cau kien va vat lieu xay dung bao gOm da, cat,sOi, gach, ngOi, xi mang, kinh, tam lop, nhua duang, cac loai cau kien be tong, da nhan tao va cacloai vat lieu xay dung khac;

Khai thac, the Wen khoang san (nit cac loai khoang san Nha nunc cam);

Ddu tu kinh doanh khach san, nha nghi, sieu thi va cac loai hinh du lich (khOng bao gom kinhdoanh phOng hat Karaoke, quan bar, vu trunng...);

Quail ly va van hanh cac trung tam thuong mai, sieu thi, cac khu do thi, khu cong nghiep, khu congnghe cao, khu che xuat;

Kinh doanh xuat nhap khan vat tu, may mac, thiet bi, pint timg, day chuyen cong nghe tu do, ng haa,

phuang tien van tai, xe gan may, hang to lieu san xuat, tu lieu tieu dimg, hang thn cong my nghe,hang nOng lam tilt:1y san;

Kinh doanh dich vu giao nhan van chuyen hang hOa cac loai cdu kien sieu trunng, sieu trong;

Kinh doanh dich vu mua ban ruon, bia, thuec la;

Kinh doanh dich vu an uOng, nunc giai khat, bOnh keo, hang cong nghe phdm, my pham va qua luuniem (khOng bao gOm kinh doanh phOng hat karaoke, quan bar, vu trunng);

Dai lY ban be xang dau;

Hoat clang xuat khau lao do, ng;

Thiet ke tong mat bang, kien triic nei ngoai that dOi v6i cong trinh xay dung dan dung va congnghiep, thiet ke quy hoach do thi;

Thiét kê ha tang cap thoat nunc d6i v6i cong trinh xay dung dan dung, cong nghiep;

lA

v

'V

TONG CONG TY CO PHAN XUAT NHAP KHAU VA XAY DING VItT NAM

II Tea nha Vinaconex, 34 Lang Ha, BA° cao tai chinh

Quan Deng Da, thanh phe Ha Nei Cho nam tai chinh kat thfic ngay 31 thang 12 nam 2010

II THUYET MINH BAO CAO TAI CHINH (Ti6 theo) MAU SO B 09-DN

Ccic thuyt rninh nay la mot bO‘ ph(in hop thanh va can diro.c doc d(ing th61 v61 bcio am tai chinh kern theo

Thiat ,ke cap thoat ntrac del yai cong trinh xay dung clan dung, cong nghiap, cong trinh xir ly chat

thai ran;

Khao sat trac dia cong trinh;Thiet ke ha tang giao thOng, san nen, thodt nu& cong trinh xay dung; k

Thiat ke then trinh clan dung, cOng nghiap; tu . van dau tu. va xay dung (chi thiet 1(6 trong ham

vi cac thiet ka do clang ky kinh doanh);

Lap va them dinh du an clau tir;

Tu van clau than va quail ly du. an;

II • Tu van thief bi cOng ngha mai va thiet bi to clang hoa;

II • Dan to gOp yen thanh lap mai cac cong ty ce phan, cong ty trach nhiam him han;

Dan to gOp yen vac) cac cong ty co phan, cong ty trach nhiam huu han dang hog Bong;

Dau to kinh doanh ce phieu, ky phieu, trai phieu va cac loai chang chi c6 gid; (Ian to thanh lap cacdoanh nghiap lien doanh cO 100% von dia TOng COng ty co phan hoat deng tai nu& ngoai;

Nhan thau xay lap cac loai hinh cOng trinh tai nu& ngoai;

Mc hien cac dick vu cung cap, lap dal, sire chi n a, bac) hanh dieu hea khOng khi, than lanh, thiet bi

pheng chOng chay no, thang may;

Dai ly mua ban, ky gdi hang h6a;

Dai ly ban ye may bay cho cac hang trong va ngoai nuac;

Dat may cOng nghiap;

Dich vu mua ban va cha bien hang nOng lam san (trif cac loai go Nha inrac cam);

Treng, cham s6c, to be, MD quan rang, trong coy cong nghiap va than nuOi gia suc, gia cam;

Khai that va san xuat kinh doanh nuac ueng tinh khiet;

I • Kinh doanh khai tilde calf tang, bac x6p hang He thily, be N/A cho thué kho bai;

Van tai hang hea bang duang ba, dueng song va duang bien;

TO chat cac hoat dOng gido duc, dao tao to bac mam non clan bac trung hoc pile thOng, gido ducciao tao twang nghiap, dao tao ngoai ngta va to van du hoc (Doanh nghiap chi duoc hoat &Ong saukhi duoc co quan Nha nuarc cO them quyen cho phep).

2. CO SO LAP BAO CAO TAI CHINH VA KY Kt TOAN

Ca so' 14 No cao tai chinh

Bao cao tai chinh kern then duoc trinh bay bAng Deng Viet Nam (VND), theo nguyen tc gid gec va phehop vai cac Chuan muc Ke toan Viet Nam, He thOng Ke toan Viet Nam va cac quy dinh hien hanh cOlien quan tai Viet Nam.

Bao cao tai chinh, tra Bao cao km chuyen tien ta, &roc lap tran co se. den tich. Bdo cao luu chuyen tien

to duoc lap theo phuong phdp gian tiep.

Bao ca.() tai chinh nay la bdo ca. () tai chinh rieng dm Tang C6ng ty va kheng bao gem ban cao tai chinhcifa cac cOng ty con, cong ty lien doanh, lien ket cua TOng COng ty. Cid tri cac khoan dau to vao cOng tycon, cOng ty lien doanh, lien kat duoc phan anh then nguyen gid. Tong COng ty lap bdo cao tai chinhhop nhat bao gem TOng C6ng ty va cac cong ty con trong mat bao cao khdc.

1(5i ka town

Nam tai chinh caa Tong COng ty bat Tau to ngay 01 thang 01 va kat thilc van ngay 31 thang 12. Bala caotai chinh nay duet lap cho nam tad chinh ket thik ngdy 31 thang 12 nam 2010.

01

TONG CONG TY CO PHAN XUAT NHAP KHAU VA XAY DUNG VIET NAMTOa nha. Vinaconex, 34 Lang Ha,

BA° cat) tai chinhQuan D6ng Da, thanh ph6 Ha NOi Cho nam tai chinh ket thOc ngay 31 tang 12 am 2010

THUYET MINH BAO CAO TAI CHiNH (Ti6p theo) MAU SO B 09-DNCac thuy& minh nay la mot bo phan hop thanh va can chto .c doc cla'ng that vdi bao cao tat chinh Icêm theo

HUONG DAN KE TOAN MOI DA BAN HANH NHUNG CHU'A AP DUNG

Ngdy 6 thing 11 am 2009, BO Tai chinh da ban hanh ThOng to s6 210/2009/TT-BTC ("Thong to 210")huang dan dp dung Chan lime Bao cao tai chinh QuOc to ye trinh bay bdo cao tai chinh va thuyet minhthOng tin dOi vii cac cong cu tai chinh. Viec , dp dung Th6ng to 210 se yeu trinh bay cac thOng tinding nhu. anh huang cna. viec trinh bay nay dOi vii mot sO cac cong cu tai chinh nhat Binh trong bdo caotai chinh cua doanh nghiep. ThOng to nay se co hieu luc cho nam tai chinh ket thiic ydo hoac sau ngdy31 tang 12 nam 2011. Ban TOng Giam dOc TOng COng ty dang dinh gid mdc dO anti Int6ng cua viec dpdung ThOng to nay den bao cao tai chinh trong tuang lai cua Tong COng ty.

TOM TAT CAC CHiNH SACH KE TOAN CHU YEU

Sau day la cac chinh sach ke tan chi) yeti &rot TOng COng ty dp dung trong viec lap bao cao tai chinh:

li(re tinh ke toan

Viec lap bao cao tai chinh tan thfi theo cac Chan muc Ke tan Viet Nam, He thong Ke tan Viet Namva cac quy dinh hien hanh co lien quan tai Viet Nam yeu au Ban TOng Giam dOc phai co nhang mdctinh va gia dinh anh hirOng den sO lieu bdo cao ye cong no, tai san va viec trinh bay cac khan cong no.va tai san tiem tang tai ngay, lap bao cao tai chinh ding nhu. cac so bao cao ye doanh thu va chi phitrong suOt tai chinh. Két qua hat dOng kinh doanh thuc to c6 the khac vii cac u6c tinh, gia dinhdat ra.

Tien va cac khoan tt •ung (l •ting tien

Tien va cac khoan tuang throng tien bao g6m tien mat tai quy, cac khan tien gdi khOng ky han, cackhodn dau to ngan han, c6 kha nang thanh khan cao, de dang chuyen doi thanh tien ya it rui ro lienquan den viec bien dOng gia tri.

Cac khoan phai thu va du• pheng no . kV) del

Du phong pi-tat thu khO doi dtroc trich lap cho nhang khodn phai thu da qua han thanh tan to sau tangtr6 len, hoac cac khoan phai thu ma ngubi no. khO cO kha.nang thanh tan do bi thanh ly, phi san hay cackhO khan Mang tu.

Hang ton kho

Hang ton kho cluvc xac dinh trail co. sa gia tap hon girra gid ,gec va gid tri than co the thuc hien &roc.Gia gOc hang ton kho bao gOm chi phi nguyen vat lieu truc dela, chi phi lao Ong truc tiep va chi phi san,xuat chung, neu co, co clugc hang ton kho a dia diem N.M. trang thai hien tai. Gia gOc cua hang ton kho&roc xac dinh theo phuong pap binh quan gia quyen. Gia tri thuan ,c6 the duly hien &roc dugc xacbang gia. ban u.O.c tinh tilt cac chi phi tr6c tinh de Ilan thanh san pham ding chi phi tip thi, ban hang yaphan ph6i phat sinh.

Du' ph6ng giam gid hang ton kho cua TOng COng ty dugc trich lap theo cac quy dinh ke toan hien hanh.Theo clO, Tong COng ty cluvc phep trich lap ,du. phOng giam gia. hang ton kho lOi th6i, hOng, kern phamchat va trong truOng hop gia gOc cda hang tOn kho cao hon gia tri than co the thuc hien duoc tai ngdyket thuc nien do ke tan.

Tai san co dinh hint hinh va khAu hao

Tai san co dinh him hinh duct trinh bay theo nguyen gia tit gid tri hao mOn lay ke.

Nguyen gia tai san co dinh hdu hinh bao gOm gia mua va tan bO cac chi phi khdc lien quan truc tiepden viec dua tai san vac) trang thai sari sang su dung.

Nguyen gia tai san co dinh huu hinh do to lam, to xay dung bao g6m chi phi xay dung, chi phi san xuatthuc to phat sinh cong chi phi lap cla't yä chay thd.

II

1 1

III

1 1

'11

I I

1111

III

III

III

III

III

II II

III

IIII It

IC I

I 1

III

TONG CONG TY CO PHAN XUAT NHAP KHAU VA XAY DING VIET NAMTia nha Vinaconex, 34 Lang Ha, Bac) cao tai chinhQuan Dong Da, thanh phi Ha NOi Cho !lam tai chfnh ket th gc ngay 31 thang 12 nam 2010

THUYET MINH BAO CAO TAI CHINH (Ti6p theo) MAU SO B 09-DNCac thuy 'eft mirth nay la mot ha phdn hop thanh va can cluov doc clang dial 116i bao cao tai chinh kem theo

Tai san co dinh huu hinh vä lkhau hao (Titp theo)

Cdc chi phi Oat sinh sau khi tai san co dinh hdu hinh da dua vao hoat dOng nhu chi phi sda chi n a, baodugng Aid dai tu thuerng dugc ghi nhan vao hdo cao ket qua boat dOng kinh doanh trong Dam tai tileddiem phat sinh chi phi. Trong truing hop co the ching minh mot cdch rO rang rang cac khodn chi phinay lam tang lgi ich kinh to trong twang lai du tinh thu dugc do viec sir dung tai san co Binh hit hinhvuo:t tren muc hoat dOng tieu chuan da duoc clanh gia ban dau, thi chi phi nay da dugc von h6a nhu motkhoan nguyen gia tang them c6a tai san co dinh hit hinh.

Tai san co dinh hint hinh duoc khau hao theo phiring phap duong thang dua tren thin gian him dunguic tinh, cu the nhu. sau:

2010SO nam

Nha cira va vat kien truc 7-25 May mac va thiet biPhuong tin van tai

5-127

Tai san co dinh khac 4 - 6

Tai san co dinh v6 hinh vä khan hao

Quydn dung chit

Tai san co dinh vO hinh the hien gia tri quyen sir dung dat vO th gi han nen khOng can trich khan hao.

Phan mere nuiy vi tinh

Gid mua cua phan mem may vi tinh ma phan mem nay khOnghdi Id mot be) phan gin ket phancling co lien quan duoc von h6a va hach toan nhu. tai san coO dinh vO Milli. Phan mem may vi tinhduoc tinh khan hao theo phucrng phdp cluing thang trong yang 3 nam.

Chi phi xay dung co. ban dO. dang

Cdc tai san dang trong qua hinh xay dung phuc vu muc dich san xuat, cho thue, quail tri hoac cho bat kS/muc dich nao khdc dugc ghi nhan then gia gOc. Chi phi nay bao giim chi phi ,dich vu va chi phi lai vayco lien quan phi.' hop van chinh sach ke toan TOng COng ty. Vic tinh khau haocila cac tai san nayclugc dp dung giOng nhu vui cac tai san khdc, bat Tau tin khi tai san er var y trang thdi san sang sir dung.

BAt d6ng san dau tu.

Bat dOng san dau to bao gOm quyen sir dung dat va nha cda, vat kien truc do TOng COng ty nam giftnham muc dich thu lgi to viec cho thue hoac chi tang dugc trinh bay theo nguyén gia. trir gia tri haoman Itly ke. Nguyen giä dm bat dong san dau to duoc mua bao gOm gid mua va cac chi phi lien quantruc tiep nhu phi dich vu to van , ve luat phdp lien quan, thue truck ba va. chi phi giao dich lien quankhac. Nguyen gia. bat dOng san dau to tu xay la gia tri quyet toan cling trinh hoac de chi phi lien quantruc tiep cilia bat Ong san dau tu.

Cdc chi phi phat sinh sau khi bat dOng san dau to da dirge dua var y hoat Ong nhu chi phi sin Chia Irabar) trl truing dirge ghi nhan vao bac, car) ket qua hoat dOng kinh doanh trong nam tai thin diem phatsinh chi phi. Trong truing hop co the chirng minh met cach r'6 rang rang cac khoan chi phi nay lam tanglgi ich kinh to trong tuong lai du: tinh thu duoc do viec sir dung bat dOng san Mu tovirgt tren muc hoatdong tier' chuan cid dugc, danh gia. ban &du, thi chi phi nay duoc von hia nhu mot khodn nguyen gid tangthem cila bat dOng san dau tu.

Khau , hao duoc tinh theo phugng phap duerng thang dua tren thin gian him dung uic tinh cila bat dOngsan dau tu. Theri gian hit dung uic tinh nhu . sau:

N5m 2010 (S6 nam)

Nha cira va vat kien truc 7 - 25Quyen Sfi dung dat 7 - 25

TONG CONG TY CO PHAN XUAT NHAP KHAU VA XAY DUNG VIET NAMToa nha Vinaconex, 34 Lang Ha, BAo cao tai chinhQuan Dong Da, thanh pha Ha Ned Cho nam tai chinh ket thiac ngay 31 thOng 12 nam 2010

THUYET MINH BAO CAO TAI CHINH (Ti4 theo) MAU SO B 09-DNCac thuyjt minh nay la mat ba phOn hop thanh va can du'c't clac clang thai bcio cao tai chinh kem theo

Cdc IchoAn d'Au

Cac khodn ddu to diroc plidn anh theo nguyen gia. Du phOng gidm gia ddu to trich lAp theo Thongto so 228/2009/TT-BTC cua BO Tai chinh ban hAnh ngdy 07 thdng 12 nam 2009. Tong COng ty khangtrich lap dir phOng khoan cldu to vao Cong ty Co phan Xi mang Cam phd, tong ty nay dang bi to theo kehoach cla dirge xay dung trong phoong an kinh doanh truefc khi Tau to. Du' phOng giam giO ddu to clogclap khi Ban Tang GiOm (lac cho rang viec giam gia nay khOng mang tinh tam that Du phOng cluoc hoannhap neu viec tang gia tri ca the thu hai sau do co the lien he mat cach khach quan tói mat so kien phdtsinh sau khi khoan do phOng nay duct lap. Khodn do phang chi &roc hoan nhap trong pham vi sao chogia tri ghi so dm cac khodn dau khang yogi qua gia tri ghi so cda cac khoan nu to nay khi gia dinhkhang co khodn phOng ndo da duct ghi nhan.

Ddu tw veto tong ty con;I

Cac khoan dau to vao cac Cong ty con Id cac khodn ddu to vao cac don vi do Tang COng ty kiem soot. Hi

Sy kiém soot ton tai khi Tong Cong ty co khd nang chi phi cac chinh sach tai chinh va hoat clangmat don vi de thu dogc cac lai ich tir hoat (King nay.

flan 1w vao cac cOng ty lien kjt, lieu doanh

COng ty lien ket Id mat Clang ty ma Tang Cong ty có anh huang clang , ke' nhung khang phdi IA clang tycon hay Ong ty lien doanh ciaa Tang Cong ty. Anh hoang clang Ice the hien a quyen tham gia vao viecdua ra cac quyet dinh ye chinh sach tai chinh va boat clang cfla ben nhan ddu to nhung khOng co anhhtrang ye mat kiem soot hoac Sing kiem soot nhung chinh sach nay.

Cdc Ong ty lien doanh IA cac Ong ty ma Tang Clang ty co quy6'n clang kiem soot cac hoat dOng cua cacding ty nay, duoc thanh Lap theo thaa thuan hop clang va yen cdu nhdt tri cao ve cac quyet dinh taichinh va hoat clang.

Cdc khoan van Op vao ding ty lien ket, lien doanh dogc ghi nhan theo gia gac va cluvc phan anh IAmat khoan dau to vao cOng ty lien ket, lien doanh tren bao cao tai chinh.

Cele khoiin Jan to' deli hirn kluic

Cac khodn dau han khdc bao gam cac khodn clan to mua co phdn ty le nha han 20% von dieule cila clang ty co phan, cac khoan ddu to dai han khac &roc phdn anh theo gia geic.

Chi phi tra trw6c dai han

30A

car,3f1 NH

DELiEl

Chi phi Nit trd Wu&

Chi phi dot tra truiac bao gam tien thue Tat tra truck va cac chi phi khdc lien quan den viec bdo ddm choviec sia dung dot thue. Cac chi phi nay clogc ghi nhan vao bdo cao két qud hoat clang kinh doanh theophoong phap duaing thang dva tren thOi han dia hop clOng thue at Id 20 nam.

Phi Into Minh ph& hanh Will philfw

Phi bdo lanh phat, hanh trai phieu the hien phi bao lanh phat hanh trai phieutra va phdi tra cho Ngdnhang lien quan den viec phat hanh trai phieu dai han. Phi bao lanh phat hanh trai phieu cliroc phan basthen phoemg phap duong thong trong yang 2 d6n 3 nam ke to ngay phat hanh.

V6n chu so' hitu, trich lap guy

Cdc quY thuac van cha sa hiru bao gam Quy ddu to Ira pilaf trien, Quy dir phong tai chinh va. Quy khenthuang va. phut lai. Viec trich lap cac quy thuac vancohil siO durgc trich nhuan chin phan phOihang nam tren phdn tram then quyet ,dinh ciaa O deng tai Dai hal dOng co clOng thoOng nien. Cacquy dogc stir dung cho cac muc dich cu the then quyet dinh cua co Ong.

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TONG CONG TY CO PHAN XUAT NHAP KHAU VA XAY DV'NG VIET NAMTOa nhd Vinaconex, 34 Lang Ha, Bao cdo tai chinhQuan Dong Da, thanh pha Ha Nai Cho ndm tai chinh kat fink ngay 31 thang 12 ndm 2010

THUYET MINH BAO CAO TAI CHINH (Tit") theo) MAU SO B 09-DNCac thuyè't mink nay la mot bO phan hop thanh va can & •oc doc clang thOi vai bao ccio tai chinh lcêm theo

Ghi nhlan doanh thu

Doanh thu cung cap dich vu

Doanh thu ctia giao dich v'e cung cap dich vu duoc ghi nhan khi kat qud cita giao dich do duoc xac dinhmot cach clang tin cay. Truang hop giao dich ye cung cap dich vu lien quan den nhieu ky thi doanh thuduoc ghi nhjn trong ky theo két qud phan cOng viac dO hoan thanh tai ngay cila , Bang can dOi ke toancua ky do. Kat qua giao dich cung cap dich vu duoc xac dinh khi th6a. man tat ca. ban (4) dieu kinsau:

Doanh thu duoc xac dinh tuong ai chdc chdn;

CO kha nang thu duoc Igi ich kinh to tit giao dich cung cap dich vu do;

Xac dinh duoc phan cong viac da hoan thanh tai ngay cna Bang can ai ke toan; va.Xac dinh duoc chi phi phat sinh cho giao dich va chi phi a hoan thanh giao dich cung cap dich vu

(TO.

Doanh thu cho dine

Doanh thu cho thue bat clang san duoc ghi nhan trong bat) cdo kat qua hoat clang kinh doanh theophtrong phdp &rang thAng dun vat) thai han dm hop dOng thué. Cdc khodn hoa hang cho thue duoc ghinhan trong bao cdo ket qua hoat clang kinh doanh nhu la mat 1)0 phan hop thanh dm tong doanh thu chothue.

Doanh thu tit twat d'Ong chuyen nhuyng beit tang san

Doi vai bat (tang sail ma Tang C'Ong ty ban sau khi c/A xay dung hoan tat, doanh thu va gia van duoc ghinhan khi phan Ion tni ro va loi ich lien quan den bat clang san da duct , chuyen giao sang ngutli mua. DOivai bat (tang san duoc ban truck khi xay Ong hoan tat ma theo d6 T6ng COng ty co nghia vu xay dungIra hoan tat du. On bat clang san va ngtrai mua thanh toan ti'an theo tien do xay dung va chap nhjn cac loiich va rin ro tir nhang bien clang tren tri ,truOng, doanh thu va. gia von duoc ghi nhan theo ty le; hoanthanh cong viac xay dung vdo ngdy ket thitc ky ,ke toan. van cilia bat clang san ban tru:ac khi xaydung hodn , tat duoc xac dinh ,dun tren chi phi thyrc to phat sinh cho xay Ong dat dai va. chi phi xay dunguOc tinh de hoan tat du On bat dOng sari. Chi phi trait tinh de xay dung bat clang san duoc trich truaccac khoan chi thun to se duoc ghi gidm \Tao tai khoan chi phi phai tra nay.

Hop dOng xay dung

Khi kat qua thuc hien hop d6ng xay dung co the duoc u:ac tinh mat cdch dang tin cay, doanh thu va chiphi lien quan den hop clang duoc ghi nhan tuong dug vai phan cOng viac do hoan thanh tai ngay két thitcnien da ke toan duoc tinh bang ty le phan tram giCra chi phi phat sinh cna phan cOng viac da hoan thanhtai thOi diem ket thnc ky ké town so vai tang chi phi du town ctla hop clang, ngoai trlr trutrng hop chi phinay khOng tuong throng vai phan khOi luong xay Idp do hoan thanh. Khoan chi phi nay co the bao gOmcac chi phi phu them, cac khoan bOi thtrang va chi thuOng Unit hien hop clang theo th6a thuan vai khdchhang.

Khi kat qua thu:c hien hop ding xay dung khOng the duoc trac tinh mat cdch clang tin cay, doanh thu chi&roc ghi nhjn Wang throng vai chi phi cilia hop clang do Oat sinh ma viac ,cluochoan tra la Wang dOichdc chän. Doanh thu khOng duoc ghi nhan neu nhu co cac yeti. to khOng chdc chain trong yeti lien quanden khd. Wang thu hOi cac khodn phdi thu.

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TONG CONG TY CO PHAN XUAT NHAP KHAU VA XAY DING VIET NAMTea nha Vinaconex, 34 Lang Ha, BA() cao tai chinhQuan Deng Da, thanh phe HO Nei Cho nam tai chinh ket fink ngdy 31 thang 12 nam 2010

THUYET MINH BAO CAO TAI CHiNH (Ti4 theo) MAU SO B 09-DNCac thuyet minh nay la nOt V) ph an hop thanh va can duvc doc da'ng the ri vai hew cao tai chinh kern theo

Ngoai

COng ty ap dung xu ly chenh Lech ty gia theo huong clan caa ThOng tu . se 201/2009/TT-BTC cua Be TMchinh ban hanh ngay 15 thang 10 nam 2009. Theo do, cac nghiep vu phat sinh bang cac loai ngoaiduvc chuyen dOi theo ty gid tai ngdy phât sinh nghiep vu. Chenh Lech ty gia phat sinh tit cac nghiep vunay duos hach todn van ban cao ket qua hoat Ong kinh doanh.

S6 du cac tai san bang tien va cong ng phdi thu, phai tra co gec ngoai to tai ngay ket fink nien de ketoan dugc chuyen clOi theo ty gia tai ngdy nay va dugc xir ly nhu . sau:

- Ghent( Lech ty gia phdt sinh tir viec danh gia lai cac khoan tien, phai thu va phai tra ngan han co gecngoai to tai ngay ket thiic nien de ke toan dugc ghi nhan ten khoan muc chenh le", ch ty gid hoi dodi thucmuc von chu sa him tren bang can din ke toan.- Chenh Lech phat sinh tir viec danh gia lai cac khoan phai thu dai han dugc ghi nhan vao ket qua hoatcleng kinh doanh trong nam.- Chenh Lech phdt sinh tir viec danh gid lai cac khoan pH" tra dai han dugc ghi nhan vac, ke't qua hogdeng kinh doanh trong ky. Khoan to chénh *11 ty gia con lai chua ghi nhan vao ket qua boat dong kinhdoanh va dugc phan be vao chi phi tei da khOng qua 5 nam.

Huang dAn cna Thong tu. se 201/2009/TT-BTC nhu tren co khdc biet so vai quy dinh cua Chuan muctoan Viet Nam s6 10 (VAS 10) "Anh huang cua viec thay dei ty gid hei cloth". Theo VAS I0, tat cachenh ,lech ty gia. do danh gid se du co gOc ngoai to tai ngay ket thuc nien de ke toan dugc hach toanvao kêt qua hoat dong kinh doanh. Ban TOng Giam dec Tong COng ty quyet dinh ap dung ghi nhanchenh tech ty gid theo huang clan tai ThOng tu so 201/2009/TT-BTC va tin tuang viec ap dung dO dingvai viec Ong th gi cong bg clay du thOng tin ve sy khdc biet trong tru gng hop ap dung theo hugng clantheo VAS 10 se cung cap day cid han cac thOng tin cho ngu gi sir dung bdo cao tai chinh. Theo dO,,viecOp dung ghi nhan chénh Lech ty gia theo ThOng tu so 201/2009/TT-BTC lai nhuan trugc thueTOng COng ty cho nam tai chinh ket thiic ngay 31 thdng 12 nam 2010 tang khodng 1.300 trieu VND(nam 2009: giam 326 trieu VND) va khoan muc "chenh tech ty gid hOi dodi" dugc phan anh trong mucvon chn se him tren bang can dei ke toan cita Tong COng ty tai ngay 31 thang 12 nam 2010 se giam metkhoan tuong Ung so vai ap dung theo VAS 10.

Chi phi di vay

Chi phi di vay lien quan truc tiep den viec mua, dau tu xay dung hoac san xuat nhang tai san can motthgi gian Wang dOi dai de hoan thanh dua vao sd dung hoac kinh doanh dugc cong vao nguyen giasan cho den khi tai san dO dugc dua vac) sir dung hoac kinh doanh. Cdc khoan thu nhap phdt sinh tir viecdau tu tam thgi cac khoan vay dugc ghi giam nguyen gia tai san co lien quan.

Tat ca cac chi phi lai vay khdc dugc ghi nhan vao bdo cao ket qua boat Ong kinh doanh khi phdt sinh.

Doanh thu hoat dong tai chinh va chi phi tai

Doanh thu boat do, tai chinh bao gem thu nhap tien lai tir cac guy, dau to va cac khodn cho vay, thunhap coe tirc, thu nhap tir hog Ong kink doanh chang khoan va lai chenh Lech ty gid. Thu nhap tien taiduvc ghi nhan khi phai sinh, sir dung phuong phdp 10( suat thuc té. Thu nhap co tirc dugc ghi nhan vaongay ma. quyen nhan coO tirc cua TOng COng ty dugc thiet lap. Doanh thu to cac hoat clang kinh doanhchimg khodn dugc ghi nhan trong bdo cao ket qua hoat &Ong kinh doanh khi cac rui ro va lgi ich chd yeugan vai quyen so hint do dugc chuyen giao cho ngoai mua. Cac rui ro va lai ich cha yeu gdn vbi quyenso hau ,throc chuyen giao phu thuec vac! viec hoan thanh giao dick kinh doanh (dOi vai chang khodnniem yet) hoac viec hoan thanh hop dong chuyen nhuvng tai sari (dOi vai cac chimg khoan chua niemyet).

Chi phi tai chinh bao g6m chi phi tien 15i to cac khodn vay va.18 chenh Lech ty gid. Chi phi vay duvc ghinhan la met chi phi trong nam khi chi phi nay Oat sinh theo phuong phap lai suat thuc te, ngoai trirtruang hop chi phi vay lien quan den cac khodn vay cho muc dich hinh thanh tai san co dinh him hinhdu dieu kienhi khi de chi phi vay pi-1dt sinh trong qua trinh xay dung se dugc von h6a vao nguyen gia.cac tai san coe dinh lien quan.

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TONG CONG TY CO PHAN XUAT NHAP MAU VA XAY DING VICT NAMTea nhd Vinaconex, 34 Lang Ha, Bao cao tai chinhQuin Dang Da, thanh pha Ha Nei Cho nam tai chinh kdt thnc ngay 31 thing 12 Dam 2010

THUYET MINH BAO CAO TAI CHINH (Tidp theo) MAU SO B 09-DNCcic thuye't minh nay la mot b0 phOn hop thanh va can dttac cloc gong thai vat bao cao tai chinh kem theo

Cac khan du. pining

Cac khan du pi-1611g duoc ghi nh5n khi Tang COng ty co nghia vu no hien tai do kdt qua tir met su. kien(la xay ra, va T6ng COng ty co khi pang thanh tan nghia vu nay. Cdc khoan du. phOng xacBinh trail co sa uoc tinh cila Ban Tang Giam dec ye cac khoan chi phi can tkiet de thanh tan nghia Yuno nay tai ngay ket thitc nien de ke toan.

Thud

Thug thu nap doanh nghiep thd hien tang gia tri cda se thud phai tra hien tai va sa thud hoan 14i.

bang can dOi ke toan. Thud thu nap hoan lai phai tra phai duoc ghi nhdn cho tat ca cac khan chenhLech tam thai con tai sari thud thu nhap hoan lai chi clugc ghi nh5n khi chac than co du lgi nhudn tinhthud trong thong lai de khdu trn cac khan chenh tech tam thai.

Thud thu nh5p hoan lai clugc xac dinh theo thud suit du. Unit se ap dung cho nam tai san duoc thuhay no phai tra duoc thanh tan. Thud thu nap hoOn lai duoc ghi vao bao cao ket qua hog clangkinh doanh va chi ghi vao von sa khi khan thud do co lien quan den cac khan mgc duoc ghitang vao von chn

Tdi sari thug thu nhdp hoan lai va no thud thu nhap }loan phai tra NI khi Tang COng ty coquyén hop phdp de"' Oita tai sari thud thu nap hien hanh \Lai thud thu nh5p hien hanh phai nep va.khi cac tai sari thud thu nap hoan lai va no thud thu nh5p hoan lai phai 'na lien quan tai thud thu napdoanh nghiep duoc quail ly befi ding met co quan thud va. TOng COng ty co du dinh thanh tan thud thunap hien hanh tren co sa than.

Viec xac Binh thud thu nhdp ca Tang COng ty can cu vao cac quy Binh hien hanh ye thud. Tuy nhien,nhang quy dinh nay thay dOi theo ttrng thai ky va If* xac dinh sau ciing ye thud thu nh5p doanh nghiepnil)/ thuec vao kat qud kiem tra cua co quan thud co tam quyen.

Cac loai thud khac duoc ap dung theo caclu5t thud hien hanh tai Viet Nam.

Lai tan co phidu

Tang C6ng ty trinh bay lai co ban va lai suy giam tren co phieu ,(EPS) cho cac co clang pha thOng. Laico ban tren co phieuduoc tinh bang cach lay lai hoac 16 thuec ye co clang phO thOng TOng COng tychia cho so luongco phieu phO thOng binh clan gia quyen luuanh trong nam. Lai suy gidm trenphieu duoc xac dinh bang cach dieu chinh lai hoac 16' thuec ye coO dOng phO thOng va so luong co phieuphO th6ng birth quan gia quyen dang luu hanh co tinh den cac anh huang cua co phieu phO th6ng co tiemnang suy giam.

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So thud phi tra hien tai duoc tinh dua tren thu nap chiu thud trong nam. Thu nh5p chiu thud khac vailgi nhu5n than duet trinh bay tren bdo cao ket qud hog clang kinh doanh vi thu nhdp chiu thu g khOngbao gem cac khan thu nap hay chi phi tinh thud hoac duoc khau trur trong cac nam khac (bao gem ca16 mang sang, au co) va ngoai ra khOng bao gem cac chi lieu khOng chiu thud hoac khOng duac khau

Thud thu nap 'loan lai duoc tinh tren cac khan chenh Lech gtha gia tri ghi so va co sa tinh thud thunh5p cua cac khan muc tai san hoac tong nu tren bao cao tai chinh va dirge ghi nh5n theo paving phap 9

TONG CONG TY CO PHAN XUAT NHAP KHAU VA XA‘ Y DUNG VIET NAMTea nha. Vinaconex, 34 Lang Ha, Bao cao tai chinhQu5n Deng Da, thanh phe Ha N6i Cho 'lam tai chinh ket th6c ngdy 31 thang 12 näm 2010

THUYET MINH BAO CAO TAI CHINH (Ti4 theo) MAU SO B 09-DNCac thuy& minh nay la mat ba phn hop thanh va can diro .c doc dang thai vai bao cao tai chinh kern theo

TIEN VA CAC KHOAN TIYONG DUONG TIEN

31/12/2010 31/12/2009VND VND

Tien mat 5.343.239.575 7.364.711.918Tien gni ngan hang 417.912.234.288 873.741.274.738Cac khodn tuong throng tien (i) 851.458.068.519 317.042.500.000

1.274.713.542.382 1.198.148.486.656

(i) Cac khodn tuong (Wang tien bao gom cac khoan tien girl co s k han clued 3 thang tai Ngan hang Dauto va Phat trien Viet Nam - Chi nhanh Ha Tay va NOR hang Dau tu . va Phat trien Viet Nam - Chi nhanhCan Giay.

HANG TON KHO

31/12/2010 31/12/2009VND VND

Nguyen lieu, vat lieu 5.747.498.195 1.176.226.342COng cu, dung cu 1.573.901.465 334.871.666Chi phi san xuat, kinh doanh d6 dang (i) 1.098.236.654.345 1.288.852.470.135Du pheng giam gia hang ton kho (2.529.809.244) (2.529.809.244)

Gia tri thuAn co th6 thwc hien duvc cfia hang ton kho 1.103.028.244.761 1.287.833.758.899

(i) Chi phi san xuat, kinh doanh cl& dang bao Om chi phi san xuat, kinh doanh da dang cua cac dingtrinh Khu nha 6 cOng nhan 6 x5 Kim Chung-DOng Anh Ha NOi, Khu nha 6 cao tang hOn hop N05 DOngNam Trail Duy Hung, Du an Bdo tang Ha N6i va cac cOng trinh khdc.

7. TAI SAN NGAN HAN KHAC

31/12/2010 31/12/2009

VND VND

Chi su nghiep (i) 92.603.482.052 122.336.102.236TM san ngan han khac 1.461.448.316 73.348.555.401

94.064.930.368 195.684.657.637

(i) T6ng C6ng ty duvc Nha nuOc giao thuc hien mot s6 du an kinh t6, chinh tri, x5 h6i, ngodi nhiem vusan xuat, kinh doanh. Cac du an nay duvc trang trai bang ngu6n kinh phi do Ngan sach Nha nuOc cap.Ngu6n kinh phi nhan duvc tit Ngan sach Nha nuOc dugc ghi nhan vao tai khoan "Ngu6n kinh phi" thu6cNguen kinh phi va quy khdc. Chi phi du. an Oat sinh dugc ghi nhan vao tai khodn "Chi su nghiep"thu6c Tai san ngan han khdc cho tai khi cac chi phi nay duvc guy& Man vOi Nha nuOc. Khi din, chi phidu an se dugc giam trn vao Ngu6n kinh phi. Chi phi du an dugc Nha nuOc chi tra true tiep se dugc ghinhan dOng, thei vao tai khodn Chi su nghiep va Ngu6n kinh Ngu6n kinh phi do Nha nuOc cap khOngsir dung het ‘ se phai dugc hoan tra tai Ngan sach Nha nunc. Chi phi du an con thieu dugc Ngan sachNha nuOc bOi hodn.

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TONG CONG TY CO PHAN XUAT NHAP KHAU VA XAY DUNG VIVT NAMT6a nha Vinaconex, 34 Lang Ha,Quail D6ng Da, thanh ph6 Ha Ni6

Mt) cat) tai chinhCho nam tai chinh ket thitc ngAy 31 thang 12 nam 2010

THUYET MINH BAO CAO TAI CHINH (Tiep theo) MAU SO B 09-DNCac thuyé't ininh nay la mot 130 phan hop thanh va can dtrov cloc clang th6i bao ccio tai chinh IWtn theo

8. PHAI THU NQI BO DAI HAN

Khoan phdi thu not b6 ddi han tai ngay 31 Mang 12 nam 2010 chtl yec u the hi6n cdc khodn sau:

- Khoan phdi thu COng ty Co phan Xi mang Cam Phd v6i so tin IA 4.457.765 tri6u VND yi6c chuy6ngiao Tram nghien va MA may Xi mang Cam Phd theo Hop dOng chuyen giao tai san ky ngAy 16 thang 3nam 2009 va Phu luc Hop dOng chuyen giao tai san k)"/ ngdy 18 thäng 12 nam 2009 giira Tong COng tyCo phan Xuat nhap khau va Xay dung Vi6t Nam v6i C6ng ty CO phan Xi mang Cam PM.

- KhoOn phai thu COng ty Co phan Nu6c sach Vinaconex v6i s6 tin la 371.326 tri6u VND tir vi6cchuyen giao theo Quyet dinh so 305/2009/QD-DT ngdy 29 thAng 4 nam 2009 cna. Hen clOng Quail triTOng COng ty ye vi6c "Quyet toan so b6 von dau to hoOn thAnh Du an dau xdy dung he' thOng capmr6c chuOi do thi Son Tay - H6a Lac - Xuan Mai - Mieu Men - HA N6i - Ha Bong giai doan 1, cOngsuat 300.000 m3/ngay dem" va theo Hop dOng chtty6n giao tai san hinh thanh ,sau dau to giai doan 1"Du h6 thOng cap nu6c chuOi do thi Son Tay - H6a Lac - Xuan Mai - Mien MOn - Ha N6i - HaDOng" kj, ngAy 29 thang 9 nam 2009 giCra T6ng COng ty Co phan Xuat nhap khau va Xay dung VietNam vai COng ty CO phan Nufac sach Vinaconex.

9. TAI SAN

NGUYEN GIA

CO DINH HiNH

Nha cira, May mot,

vat !den true thi't hiPlurung tin

van taiTM sin

co dinh Tting OngVND VND VND VND VND

Tai ngay 01/01/2010Tang trong namTang khdeThanh 1y

Chuyen sang Bat

244.250.221.2898.729.555.759

46.930.592.5961.584.525.454

119.414.000(179.742.300)

41.927.522.5671.032.050.727

6.857.005.7302.584.191.502

25.000.000(52.970.000)

339.965.342.18213.930.323.442

144.414.000(232.712.300)

dOng sin d'Au to (18.764.301.812)Giam Id& (36.694.198.272) (28.536.228.482) (13.260.344.965) (4.896.210.023)

(18.764.301.812)(83.386.981.742)

Tai nay 31/12/2010 197.521.276.964 19.918.561.268 29.699.228.329 4.517.017.209 251.656.083.770

GIA TRI HAO MON LUY KE

Tii ngay 01/01/2010KhAu hao trong namTang khic

Thanh lyChuy6n sang Bat

28.306.826.50810.644.798.863

40.798.087.140

2.494.269.688119.414.000

(142.946.400)

29.013.252.587

2.382.559.445736.099.909255.285.88625.000.000

(46.445.000)

98.854.266.14415.776.913.882

144.414.000(189.391.400)

dOng san dau toGiant khac

(1.694.651.006)(6.592.881.421) (28.330.957.226) (12.093.723.804)

(1.694.651.006)(47.017.562.451)

TO nay 31/12/2010 30.664.092.944 14.937.867.202 19.302.088.228 969.940.795 65.873.989.169

GIA TRI CON LAI

Tai ngay 31/12/2010 166.857.184.020 4.980.694.066 10.397.140.101 3.547.076.414 185.782.094.601Tii ngay 31/12/2009 215.943.394.781 6.132.505.456 12.914.269.980 6.120.905.821 241.111.076.038

Tai ngdy 31 thang 12 nam 2010, tai son co dinh hCru hinh c6 nguyen gid la tai ngdy 31 Mang 12 nam 2010491.941 tri6u VND (31/12/2009 là: 115.310 tri6u VND) da duoc the chap a dam bao cho cdc khodn tien vayngan hang.

I

III

III

III

III

III

I

III

TONG CONG TY CO PHAN XUAT NHAP KHAU VA XAY DUNG VIVI' NAMTea nha Vinaconex, 34 Lang Ha, BA() eat) tai chinhQuan D6ng Da, thdnh ph6 Ha NiO

Cho nam tai chinh ket thuc ngdy 31 thang 12 nam 2010

THUYÈT MINH BAO CAO TAI CHINH (Tie') theo) MAU SO B 09-DNCac thuyeft minh nay la mat ba ph an hop thanh va can cluz7c cl'oc clang thai vai bao cao tai chinh kem theo

TAI SAN CO DINH VO HINH

Quyen sirdung dal

Phan memmay vi tinh

TSCD vO WithMole TOng Ong

VNDNGUYEN GIA

VND VND VND

Tai ngay 01/01/2010 70.000.000 12.500.000 82.500.000Tang trong nam 12.163.952.000 12.163.952.000Gidm trong nam (24.000.000) (24.000.000)

Tai ngay 31/12/2010 12.163.952.000 46.000.000 12.500.000 12.222.452.000

GIA TRI HAO MON LUY KtTai ngay 01/01/2010 60.208.333 12.500.000 72.708.333Khau hao trong nam 2.500.000 2.500.000Gidm khac (24.000.000) (24.000.000)

Tai nay 31/12/2010 38.708.333 12.500.000 51.208.333

GIA TRI CON LAITai ngay 31/12/2010 12.163.952.000 7.291.667 12.171.243.667

Tai ngay 31/12/2009 - 9.791.667 9.791.667

CHI PHI XAY DIJ .NG CO BAN DO DANG

Nam 2010 Nam 2009VND VND

SO dt • Tau nam 438.680.145.221 5.792.242.073.112Tang trong nam 191.180.255.219 1.632.749.465.171Dieu chinh cho du an Nha. may Xi mang Cam Phd 6.726.896.151Chuyen giao cho COng ty co phan Xi mangCam Phd (5.423.906.895.395)Chuyen giao cho COng ty TNHH1\46t thank vien nu6csach Vinaconex (1.360.162.018.702)Chuyen sang tai san co Binh hau hinh (116.715.319.676)Chuyen sang bat de‘ng san clan tu . (i) (266.108.718.838) (92.254.055.440)Kh c (6.628.125.199)

So du' cuOi nam 357.123.556.403 438.680.145.221

(i) Tai ngdy 01 thang 10 nam 2010, T6ng COrig ty bat dau dimg von h6a lai vay va chuyen town b6chi phi d6 dang con lai cua COng trinh 34 Lang Ha ve tai khoan Bat dOng san dau to vá bat dautinh khan hao town b6 tea nhã tir ngdy nay. Du an dau to xay clang Tru se( T6ng COng ty tai 34Lang Ha do TOng COng ty lam chn dau to da hodn thanh vá dun vdo khai thdc sir dung town b6to ngdy 1 thang 10 nam 2010 (theo bien ban nghiem thu cOng trinh ngdy 30 thang 9 Mtn 2010).Tuy nhien, hien tai du. an Tru se. tai 34 Lang Ha dang trong giai doan guy& toan vein dauhoan thdnh nen T6ng COng ty dang tam ghi tang tai san tren gia tri tam tinh tren co se( s6 lieubao cao du. kin quyet toan cna to van quanbi du an duoc Ban TOng Giam clOc phe duyet.

II I

TONG CONG TY CO PHAN XUAT NHAP KHAU VA XAY DliNG VIET NAMTea nha ,Vinaconex, 34 Lang Ha,Quan DOng Da, thanh phO Ha N6i

THUYET MINH BAO CAO TAI CHINH (Tie'p theo) MAU SO B 09-DNCac thuy& minh nay la mot ba phan hop thanh va can cltro .c cloc clang thai val bao cao tat chinh kern theo

11. CHI PHI XAY 'MING CO BAN DO DANG (Ti61) theo)

Tai ngay 31 thang 12, chi tiet cdc chi phi xay dung ca ban (ICY dang chit yec u nhu sau:

31/12/2010VND

150.770.95215.036.851.643

31/12/2009VND

6.726.896.151688.824.606

126.767.125.682294.806.189.190

9.691.109.592

Nha may Xi mang Cam Pha.He thong cap nu6c Song Da Ha N6iTru sO. Vinaconex tai 34 Lang HaKhu COng nghiep Bac Phil CatNha may be tong du. Ong luc Da NAngCdc du an khdc

328.802.816.4521.827.001.148

11.306.116.208

357.123.556.403 438.680.145.221

Bac/ cdo tai chinhCho nam tai chinh ket thitc ngay 31 thang 12 nam 2010

12. BAT DQNG SAN DAU TU. Quytn su'

dung datVND

Nha cfra,

vat lii6n truc T6'ng Cang

VND VND NGUYEN GIATai ngay 01/01/2010Dal to xdy dung ca ban hoar) thanhDieu chuyen tit tai san

Tai nay 31/12/2010

GIA TRI HAO MON LUY KETai ngay 01/01/2010MIL hao trong namDieu chuyen to tai san

Tai ngay 31/12/2010

GIA TRI CON LAI

Tai nay 31/12/2010

Tai ngay 31/12/2009

9.627.543.200 211.451.963.989266.108.718.838

18.764.301.812

221.079.507.189266.108.718.838

18.764.301.812

9.627.543.200 496.324.984.639 505.952.527.839

1.161.308.361385.101.728

1.546.410.089

25.524.630.54919.419.573.795

1.694.651.006

46.638.855.350

26.685.938.91019.804.675.5231.694.651.006

48.185.265.439

8.081.133.111 449.686.129.289 457.767.262.400

8.466.234.839 185.927.333.440 194.393.568.279

Theo quy dinh tai Chun rnuc Ke Wan Viet Nam so 05 - Bat clOng sari olAu fix, gia tri hop 19 cila bAt d6ng‘san to tai th6i diem ket thnc nam tai chinh can clugc trinh bay. Tuy nhien, tai ngdy 31/12/2010, TongCOng ty khOng trinh bay gid tri hop 19 ctia bAt dOng san dAu to do khOng co gid thi tru6ng de danh gidgia tri hop 19.

13. CAC KHOAN DAU TU . TAI CHINH DAI HAN

31/12/2010 31/12/2009VND VND

CI

Dau to vdo cOng ty con (*)Dau to vac cOng ty lien ket, lien doanhDAu to ddi han khac

Du phOng &in gia dAu to chimg khoan dai han

3.900.643.333.850 3.997.534.217.336

1.018.810.616.329 1.050.317.448.559

469.362.719.531 265.326.859.531

5.388.816.669.710 5.313.178.525.426

(291.989.860.760) (192.254.587.284)

5.096.826.808.950 5.120.923.938.142

fl I •

TONG CONG TY CO PHAN XUAT NHAP KHAU VA XAY DUNG VIET NAMTOa nha Vinaconex, 34 Lang Ha,

Bao cat) tai chinhQuan Dong Da, thanh phO Ha NOi Cho nam tai chinh k6t thtic ngay 31 thang 12 nam 2010

THUYET MINH BAO CAO TAI CHINH (Tiep theo) MAU SO B 09-DNCac limy& minh nay la mat b:5 phan hop thanh va can dtro.c cloc clang thai va • bao cao tat chinh kern theo

13. CAC KHOAN DAU TU. TAI CHINH DAI HAN (Tiep theo)

Bi6n dOng trong nam cua du phOng giam gid dAu to dai han nhu sau:

Nam 2010 Nam 2009

VND VNDS8 du &au namTang du phOng trong namGiAm du phOng trong nam

Se du. cuoi nam

192.254.587.284 64.306.850.037122.104.090.019 156.289.134.886(22.368.816.543) (28.341.397.639)

291.989.860.760 192.254.587.284

TOng COng ty Web lap du phOng theo Thong to so 228/2009/TT-BTC ngay 7 thang 12 Mtn 2009 vehtrang dan cite de trich lap va sir dung du phOng giam gid hang ten kho, ton tit& cdc khoan dau to tai.chinh, nu phai thu kh6 dOi va bao hanh salt, pham hang hea, cong trinh xay lap tai doanh nghiep. TOngCOng ty khOng trich lap du phOng khoan dau to vdo COng ty CO phan Xi mang Cam pH., cong ty naydang bi to theo ke hoach da duuc xay dung trong phuang an kinh doanh truck khi dau tu.

Tai ngay 31 thang , 12 nam 2010, Tong COng ty co 43 COng ty con. Thong tin chi tit mot so cong tycon chn yeu TOng COng ty tai ngdy 31 thang 12 nam 2010 nhu sau:

Ten cong ty con

No'i didn'tlap va boat

&OngTy le phAn

se. ham

TS, le quy&Ibieu quyet

nam gill' float dOng chin!'

COng ty CO phAn Xdy dung so 1 Viet Nam 55,1 55,1 Xdy dung, du to va kinh doanh BDSCOng ty Co phdn Xdy dung so 2 Viet Nam 51,0 51,0 Xay dung, dAu to va kinh doanh BDSCOng ty CO phan Xay dung se 3 Viet Nam 51,0 51,0 Xay dung, auto va kinh doanh BDSCOng ty Co phAn Xay dung se 5 Viet Nam 51,0 51,0 Xay dung, du to va kinh doanh BDSCOng ty CO phAn Xay dung se 9 Viet Nam 54,3 54,3 Xdy dung, dau to va kinh doanh BDSCOng ty Co phAn Xay dung se 15 Viet Nam 51,0 51,0 Xay dung, Tau to va kinh doanh BDSCOng ty Co phAn Vinaconex Sal Viet Nam 64,8 64,8 Xay dung, d'au to va kinh doanh BDSGOnCong ty CO phAn Vimeco Viet Nam 51,4 51,4 Xay dung, auto va kinh doanh BDSCOng ty CO phan Xi mang Yen Viet Nam 51,0 51,0 San xuat xi mangBinh

COng ty Co phAn Xi mang CAm Viet Nam 99,6 99,6 San xudt xi mangPhaCOng ty Co phAn Dau to Xdydung va l(5', thuat Vinaconex

Viet Nam 51,0 51,0 Xay dung, auto va kinh doanh BDS

Cong ty CO phAn DAu to Phathien Nha va DO thi ,Vinaconex

Viet Nam 70,0 70,0 Xay dung, dau to va kinh doanh BDS

Ong ty Co phan Dau to Xaydung va Kinh doanh nuac sach

Viet Nam 75,6 75,6 Kinh doanh ntrac sach

Vinaconex

Ong ty CO phan Be tong va. Xay

dung Vinaconex Xuan Mai

Viet Nam 67,2 67,2 San xudt be tong, kinh doanh BDS

COng ty Co phAn DAu to vá phat

hien Dien Mien Bac 2Viet Nam 54,6 54,6 San xuAt va kinh doanh

Tai ngay 31 thang 12 nam 2010, Tong COng ty co 22 COng ty lien ket va lien doanh. Chi tit ty phAntram s& hull va 1 i Ich tai cac cong ty lien ket va lien doanh chit yeti nhu sau:

TONG CONG TY CO PHAN XUAT NHAP KHAU VA XAY DUNG VItT NAMT6a nha. Vinaconex, 34 Lang Ha, Bao cao tai chinhQuan Bong Da, thanh ph6 Ha Nei Cho Warn tai chin!) ket thfic ngay 31 thang 12 nam 2010

THUYET MINH BAO CAO TAI CHINH (Ti4 theo) MAU SO B 09-DNCcic thuye't minh nay la inc5t bo pkm hop thanh va can cltrov doc cI jng thc'xi vol bao cao tai chinh kern theo

CAC KHOAN DAU TU. TAI CHINH DAI HAN (T4 theo)

NIA than!'

lap va bout

do,'ng

Ty le plAn

so' hire

TS, Ie quytn

bicu quyk

nam gift Hoat dOngTen cong ty lien kk, lien doanh

COng ty Lien doanh TNHH Phat

trien DO thi mai An KhanhViet Nam 50,0 50,0 Dau tu Mut de thi, kinh doanh BDS

COng ty Co phan Dau tu va Phat

trien Nang Itiong VinaconexViet Nam 48,5 48,5 San xuat va kinh doanh dien

COng ty Tai chinh CO phAn Viet Nam 33,0 33,0 Tai chinh - ngan hangVinaconex - Viettel

COng ty CO phan da op lat cao

cap VinaconexViet Nam 46,1 46,1 San xuAt va kinh doanh vat lieu xay dung

CHI PHI TRA TRIIOC DAI HAN

I

Nam 2010 Nam 2009

IVND VND

Tai ngay dau nam 3.764.769.485 8.561.190.059 .

II Tang 22.049.146.085 ..,

462.778.854.501Phan be vdo chi phi trong nam (7.225.200.462) (467.575.275.075)

/

I I 111Tai nay cuiii nam 18.588.715.108 3.764.769.485li

III V

1

II15. VAY VA NO NGAN HAN ,_.

31/12/2010 31/12/2009

VND VND-e

II

Vay ngan han 137.696.729.429 463.910.244.974Vay dai han den hail tra 692.222.461.131 632.584.850.973(Thuyet minh s6 19)

E

III31/12/2010 31/12/2009

I VND VND

I

- Ngan hang Dau tu. va Phat trien VN - CN HO Tay (i) 121.093.017.271 129.866.467.722

I

- Ngan hang Dau tu va PhAt trien VN - CN Cau Giay 125.529.522.184

I II I

- SGD Ngan hang NN va. PTNT Viet Nam 126.622.197.852

III I

III

111829.919.190.560 1.096.495.095.947 • M

IIITai ngdy 31 thang 12 nam 2010, cac khodn vay ngan han chii yeu bao gem cac khoan vay tir cac ca nhan

I II tri gia khodng 14.741 trieu VND va cac khoan vay tir Ngan hang Dau tut va phat trien Viet Nam - Chinhanh Ha Tay.

I II

Cdc khodn vay ngan han tir cac ca nhan khOng dtrgc dam bao va chiu Lai suAt nam trong khoang tu' 0%den 10,49%.

IICdc khoan vay ngan han chu yeu tir cac ngan fiOng thuong mai sau:

TONG CONG TY CO PHAN XUAT NHAP KHAU VA XAY DUNG VIVI' NAMTOa nha. Vinaconex, 34 Lang Ha, Bdo cdo tai chinhQuan D'Ong Da, thanh phO HA. NOi Cho nam tai chinh ket thiic ngdy 31 thang 12 Wain 2010

THUYET MINH BAO CAO TAI CHINH (Titp theo) MAU SO B 09-DNCac thuyb mink nay la mat ba phan hop thanh va can cltrov doc clang thai vol bao cao tai chinh kem theo

VAY VA NIC1 NGAN HAN (T4 theo)

(i) Bao gdm cdc khodn vay khOng co dam bdo tir Ngan hang Dau 0x va. Phat tridn V* Nam - Chinhanh HA Tay duai hinh thdc tin dung thu va cdc khd udfc vay. Khodn vay dudi hinh thirc tin dungthu chiu lai sat 5,5%/nam ddi vai USD va 11,8% ddn 16,2% dOi voi VND, khoan vay theo khdudfc chiu tai suat clidu chinh 3 thang mot Fan cua ngan hang.

THUE VA CAC KHOAN PHAI NOP NHA NIJOC31/12/2010 31/12/2009

VND VND

Thud gia tri gia tang 37.354.153.964 678.072.687

Thud xuat nhap khau -Thud thu nhap doanh nghiep 70.517.219.687 93.535.580.990

Thud thu nhap ca nhan 6.015.842.622 765.339.574

Thud nha thau nu& ngodi 19.330.270.948 19.950.962.447Cdc loai thu g khdc

133.217.487.221 114.929.955.698

17. CHI PHI PHAI TRA

31/12/2010 31/12/2009VND VND

Chi phi phdi tra vd hop ang xay dung 29.403.872.672 19.911.688.964Chi phi tin lai phdi tra 237.217.574.091 74.961.356.642 4Bao tri chung cu - 30.438.438.510

'4L' phi trucc ba va thud chuydn quydn sir dung Tat 14.620.136.000 15.261.963.500 q

Trich trudc chi phi nha 15T - 93.220.330.863Trich trudc thud nha. thau phal Op 17.710.269.380 17.847.834.798 A

Cdc chi phi phdi tra khdc 6.487.622.809 3.097.866.331 ':).=

305.439.474.952 254.739.479.608

TONG CONG TY CO PHAN XUAT NHAP KHAU VA XAY DVNG VIVI' NAMTea nha Vinaconex, 34 Lang Ha, tido cat) tai chinhQuan Deng Da, thanh phe Ha Nei Cho nam tai chinh ket thUc ngay 31 thang 12 nam 2010

THUYET MINH BAO CAO TAI CHINH (Tie'p theo) MAU SO B 09-DNCac thuyk minh nay la mot bC.) phan hop thanh va can duo'c oloc ctdng thai val bao ccio tai chinh kem theo

18. PHAI TRA, PHAI NOP NGAN HAN KHAC

31/12/2010 31/12/2009VND VND

Kinh phi Ong doan 642.725.776 843.874.835Bac, hiem xd hei 33.677.468 10.651.128Bap hiem y t6 26.185.008 17.966.426Co titc phai tra 1.872.844.349 1.678.842.564Tien dat coc thue dat 62.616.000.000Kinh phi bap tri cac tea nhã (i) 107.291.836.938 29.772.834.048Nhan truk den mua co phan to cac co clang chitin luoc 758.455.400.000

Phai tra Cong ty Sonakali 400.000.000.000

Phai tra Ngan sach phan chênh Lech thu chi cila du. an 25.553.949.23915T

Phai tra. Cong ty Co phan tap doan Dai duong - tien ddtdu. an HH (ii)

570.000.000.000

Cac khoan phai tra, phai nop ngan han khac 39.056.652.377 112.912.856.681

744.477.871.155 1.366.308.425.682

Kinh phi bao tri cac tea nha phai nep cho Ban quail ly nha chung cu theo Luat Nha a nam2006.

Khoan tien nhan to COng ty Co phan Tap doan Dai Ducmg theo cam ke't trong hop denghop tac vbi Vinaconex vê viec thanh lap met Ong ty lien doanh de clAu to xay dung metkhu t6 hop thuang mai tai Khu do thi Bong Nam Tran Duy Hung.

19. VAY VA NO DAI HAN

31/12/2010 31/12/2009VND VND

Vay dai han 5.436.475.628.721 6.110.013.502.170Trai phieu phat hanh 2.000.000.000.000 1.000.000.000.000

7.436.475.628.721 7.110.013.502.170

Se phai tra trong Ong 12 thang (692.222.461.131) (632.584.850.973)

SO phai tra sau 12 thang 6.744.253.167.590 6.477.428.651.197

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TONG CONG TY CO PHAN XUAT NHAP KHAU VA XAY D •NG VIVI' NAMTOa nha. Vinaconex, 34 Lang F14, Bao cao tai chinhQuan Dong Da, Thanh pha Ha 1\1(ii Cho nam tai chinhk6t thitc ngay 31 thang 12 dam 2010

THUYET MINH BAO CAO TAI CH1NH (Tiep theo) MAU SO B 09-DNCac thuyjt ininh nay la 130 ph'an hop thanh va can doc d'Ong then' vol bao cao tai chinh kern theo

20. VON CHU SO HITJ.0 (Tiep theo)

Bien Ong van co phan trong nam sau:Nam 2009

SO co phieu VND

So du dau nam 149.985.150 1.499.851.500.000Co phieu phat hanh trong dam 35.095.237 350.952.370.000So du . cuai Mint 185.080.387 1.850.803.870.000

Nam 2010So co phieu VND

SO du dau nam 185.080.387 1.850.803.870.000Co phieu phat hanh trong nam 114.919.613 1.149.196.130.000So du • cued nam 300.000.000 3.000.000.000.000

Co phieu pha thOng co menh gia la 10.000 VND/ca phieu. Mai co phieu pha thOng trong dng vdi motphial bieu quyét tai cac cuOc hop Dai bOi dOng co dOng ctia Tong COng ty. Cac co dOng disoc nhan cotdc ma Tang COng ty cong ba vao , timg thOi diem. Tat ca co phieu pha thOng dau co thi n tu , uu tien nhunhau clOi vdi tai san con lai TOng COng ty. Cac quyen cac co phieu dd &roc TOng COng tymua lai cleu bi tam ngirng cho tOi khi chimg dtroc phat hanh lai.

CO

Trong nam 2010 Tang COng ty dd thqc hien chi tra ca tdc clot 2 nam 2009 bang tien mat v6i so tien222.096.464.400 VND theo Nghi quy6t Dai hOi clang ca dOng thuOng nien nam 2009. Tiep dO, TongCOng ty da den hanh tam ang ca tdc dot 1 nam 2010 theo Quyet dinh so 520/2010/QD-HDQT voi sofien la 129.556.270.900 VND.

DOANH THU

Tang doanh thu the hien tang gia tri hang ban va dich vu dd cung cap &roc ghi tren h6a don khOng baogOm thue gia tri gia tang. Doanh thu thuan bao gam:

Nam 2010 Nam 2009

VND VNDXay lap 3.800.797.811.844 2.936.699.284.425Bat dOng san 953.722.124.404 749.301.653.709Dich vu va. khac 138.351.835.224 163.350.589.618

4.892.871.771.472 3.849.351.527.752

23. GIA VON HANG BAN VA DICH CUNG CAP

Nam 2010 Nam 2009VND VND

Xay lap

Bat clOng sanDich vu

3.711.995.371.491

2.870.160.160.032

720.135.207.855

597.364.452.719

92.782.666.408

107.278.386.640

4.524.913.245.754 3.574.802.999.391

1I

11

11

11

11

11

11

11

III

III

ill

1111

1111

IIIIII

III

1111

III

111

11'

TONG CONG TY CO PHAN XUAT NHAP KHAU VA XAY DUNG VIET NAMT6a nha Vinaconex, 34 Lang Ha, BA° cão tai chinhQuail D6ng Da, Thanh ph6 Ha N6i Cho nam tai chinh ket thuc ngdy 31 thang 12 nam 2010

THUYET MINH BAO CAO TAI CHINH (Tiêp then) MAU SO B 09-DNCac thuye't mink nay la be) phan hop thanh va can thro'c cloc gong thOi val bao cao tai chinh kern theo

DOANH THU HOAT DONG TAIL CHINH

Nam 2010 Nam 2009

VND VND

535.366.949.352 463.891.363.609

135.916.391.133 75.031.073.493

295.270.858.925 86.653.502.906333.849.940.000

10.139.121.741 177.363.898.435

1.310.543.261.151 802.939.838.443

CHI PHI TAI CHINH

909.585.525.198 581.011.848.191

26. THU NHAP KHAC

Nam 2010 Nam 2009VND VND

Lai do thanh ly tai san co dinh him hinhLai tit viec thanh ly cac khoan dal to bi danh giAgiam khi xac dinh gid tri doanh nghiepThu nhap tit chuyen giao Nita may Xi mangPhOKet chuyen khau hao lay Ice Tram nghien Xi mangCOm PhdThu nhap tit chuyen giao Nha may Nuac sachVinaconexLai tit khoan dau tttv6n vão cac cOng ty con valien ket bAng thixong hieu "Vinaconex"Lai tit chuyen nhuong khAch san Holiday ViewGiA tri dinh gia doanh nghiep tang len theo Bienban xac dinh gia tri COng ty TNHH MTVVinaconex Dung QuAtThu rthap tit chuyén giao NU. may Xi mangPith (*)Thu nhap khac

(*) Ngay 14 thAng 01 nam 2011, H6i ang Quail tri T6ng COng ty da phe duyet dieu chinh b6 sung giAtri tai san chuyen giao tai Du an Xi mang Cam Nä chuye'n giao sang COng ty Co phan Xi mang CamPhA phOn chenh lech giA chua thac hien cilia tram nghien la 32.762.126.766 d6ng.

Lai tien giri va cho vayCo titcLai chênh Lech ty giALai chuyen nhttong Tan to tai chinhDoanh thu hoat Ong tai chinh khdc

Nam 2010 Nam 2009

VND VND

478.143.030.189 356.842.992.979

101.512.829.079 127.947.737.247

323.642.202.309 92.325.621.6936.287.463.621 3.895.496.272

Chi phi lai vay

Du phông giant gid dau to ddi hanL6 chenh Lech ty giaChi phi tai chinh khAc

256.363.636

1.009.523.8106.885.671.969

746.901.734.857

21.562.324.031

193.417.981.298

5.000.000.000

62.910.655.96110.452.777.554

32.762.126.766

2.930.612.364

739.956.642

116.198.208.250

968.631.520.638

TONG CONG TY CO PHAN XUAT NHAP KHAU VA XAY D1,JNG VIET NAMTea nha. Vinaconex, 34 Lang Ha,Quan D6ng Da, Thanh ph6 Ha NOi

THUYET MINH BAO CAO TAI CHINH (Ti4 theo) MAU SO B 09-DNCac thuyjt minh nay la b() ph an Op thanh va can cltrov cloc gong thai vol bao cao tai chinh kern theo

CHI PHI KHAC

Nam 2010 Nam 2009VND VND

Chi phi thanh ly tai san co dinh 3.191.920.096Gia id con lei cna Khach San Holiday View 35.482.219.293

guy& toan bO sung cna Dv an nha may ximang Cam Pith

44.063.635.399

Kat chuyan khoan to ehenh rach ty gia Du an Nhamay Xi mang Cam Phd va Nha may mak sach

467.575.275.075

VinaconexKét qua M. chuyan nhvong khodn dau to cho COngty Co phan Dau to Thdo Dian

94.079.151.688

Chi phi khdc 4.921.314.209 9.871.021.32784.467.168.901 574.717.368.186

THUE THU NHAP DOANH NGHIEP

(a) D6i chiu thue suet IWO) hanh

Laaito chuye'nI boat Ong chinh [among BPS

Lai tit chuyen

n Ito ng vonLai tit hoat

dOng gido duc TOng OngVND VND VND VND VND

Nam 2010

nhuen tru .O'c thue 232.329.763.817 162.538.944.183 204.560.740.997 1.876.694.935 601.306.143.932Chenh Inch ty gid cac khodn phdithu bang ngoai to

(11.309.106.378) - (11 309.106 378)

CC tut va lei nhuen chrqc chia to

cac tong ty con, ding ty lien 1(61

(135.916.391.133) - (135.916 391.133)

Lqi nhuen dove chia tit Hop

citing Hap tac kinh doanh du an(2.381.255.672) (2.381 255.672)

H10 Thanh Xu5n

Thu nhap chin thueThue suet thOng thubug

82.723.010.634

25%162.538.944.183

25%204.560.740.997

25%1.876.694.935

10%451.699.390.749

Thue thu nhap doanh ughiep

Thu6 suet20.680.752.659

12,5%40.634.736.046

25%51.140.185.249

25%

187.669.494

5%

112.643.343.448

Anh taremg citrqcmienigiam thu6 10.340.376.329 93.834.748 10.434.211.077

10.340.376.330 40.634.736.046 51.140.185.249 93.834.746 102.209.132.371

(b) Tht4 suit AI) dung

T6ng COng ty co nghia vu nOp thue thu nhap doanh nghiap cho Nha nuOc theo ty le; 25% tran thu nhapchiu thue. TOng COng ty duvc mien thue thu nhap trong 2 nam (2007 va. 2008) va giam thué 50% thuethu nhap cho 3 nam ti6p theo (tir 2009 den 2011).

Bao cao taiCho nam tai chinh kat thue ngay 31 thang 12 Wain 2010

TONG CONG TY CO PHAN XUAT NHAP KHAU VA XAY DUNG VIET NAM

Tga nha Vinaconex, 34 Ldng Ha, Bão cao tai chinh

Quan D6ng Da, Thanh ph6 Ha NOi Cho nam tai chinh ket thnc ngay 31 thOng 12 nam 2010

THUYET MINH BAO CAO TAI CHINH (Tiep theo) MAU SO B 09-DN

Cac thuye't minh nay la bo phdn hop thanh va can claw doc dâng thai vai boo cao tat chinh kem theo

29. LAI CO BAN TREN CO PHIEU

Viecinh toan Pai co ban tren co phieu tai ngay 31 thOng 12 !tam 2010 dugc clua tren s6 Igi nhuan thuQccove O clang so him coO phieu phO thOng trong nam Id 499.097.011.561 VND (nam 2009: 415.263.045.439

VND) va so lugng binh quart gia quyen cita se) co phieu ph6 thOng clang luu hanh Id 204.233.656 (Warn2009: 179.231.181), cluvc thuc hien nhu sau:

L91 nhuan thuiin thuOc vd co Sing so' hair CO' phi&i phO thOng

Nam ket thtie ngay Nam ket thtic ngay31/12/2010 31/12/2009

VND VND

Lgi nhuan thuan trong nam pilau be> cho co dOnghuu co phieu ph6 thOng 499.097.011.561 415.263.045.439

(h) SC; co phieu phi; dicing Mill quail gill quydn clang lint hanh

Nam ket tittle nay Nam ket thlic ngay31/12/2010 31/12/2009

VND VND

S6 lucrng binh quan gia quyen ctia s6 co phieu ph6thOng clang luu hdnh

Lai co ban tren co phieu

204.233.656 179.231.181

2.444 2.317

30. CAC KHOAN CONG NoCi TIEM TANG

Theo ThOng bao s6 19/TB-VPCP ngdy 23 thOng 02 Wain 2011 cilia Van phimg Chinh phit ve viec thOngbdo "Y kien ket luan cim PhO Thu tuOng Chinh phn Nguy gn Sinh Himg tai cuOc hop ye xir 19 tai chinh

sau thanh tra viec co plidn hem TOng ,COng ty CO phan Xuat nhap khau va Xay dung Viet Nam". Ph6Thutuerng Nguyen Sinh Himg c6 kien ket luau mot so van de nhu sau:

- Khodn tien lai do sir dung cac khoan tien chua nrip: Vinaconex khOng phdi nOp tien ldi do sir dung cac

khoan tien chua- Giao BO Tai chinh ban hanh (guy& dinh thu nOp ngan sdch Nha nu& giO tri quyen sir dung cik doi vOi

dien tich 5.562 m 2 dal luu khOng ma Vinaconex xdy dung cac nha not tai khu dO thi Trung H6a — Nhan

Chinh: Van de nay Vinaconex dang giai trinh, lam viec vOi BO Tai chinh va se trinh Thu tuOng Chinhphil de co quyet Binh cu6i- Giao BO Xay dung chit tri, phi hop yeti Thanh tra Chinh phit, BO Tai chinh va cac co quan lien quanxac dinh thOi diem Oat sinh gia tri quyen phdt trim Khu do thi Bac An Khanh de 'dr 19 theo &mg quy

dinh cua Phap luat.- Giao BO Tai chinh chn tri, phi hop vai Thanh tra Chinh phi', BO Xay dung va cac co quan quankiem tra, xir 19 theo dimg quy dinh cna phap luat khodn gia tri quyen sir dung dat dOi vOi dien tichVinaconex dugc giao time hien du an khu dO thi Trung Plea - Nhan Chinh va gia tri tang 1 cac chung cucao tang khi xdc dinh gia tri doanh nghiep de co Oh hem.- Giao UBND thanh phO Ha NOi trao dOi vOi cac co quan lien quan xir 19 climg quy dinh d6ikhoan tien Vinaconex thu to viec chuyen nhugng dien tich 12.996 m 2 tang 1 cac nha chung cu cao tang

khu do thi Trung h6a - Nhan chinh.- Giao BO Tai chinh xu 19 theo dimg quy dinh cita phdp luat cl6i vOi khodn tien do COng ty Co phan Xaydung va Dich vu Vinaconex khOng thu cua cac co dOng klidc khi dugc Vinaconex bit (tap cac khoan 16

va khoan tien do cac co dOng la the nhan va phap nhan khdc chua neip khi ghi tang von dieu le.

TONG CONG TY CO PHAN XUAT NHAP KHAU VA XAY DUNG VIET NAMTOa nha Vinaconex, 34 Lang Ha, BA° cAo tai chinhQuan D6ng Da, Thanh ph6 Ha NOi Cho nam tai chinh ket thilc ngdy 31 thang 12 nam 2010

THUYET MINH BAO CAO TAI CHINH (Ti4 theo) MAU SO B 09-DNCcic thuyk tninh nay la ba phn hop thanh va can &roc cloc clang that vat bcio ccio tai chinh kern theo

CAC KHOAN CONG NQ' TIEM TANG (Titp theo)

PhO Thu tuong Chinh phu ciing giao BO Tai chinh, 130 , Xay dung, Thanh tra Chinh UBND ThanhphO Ha NOi va cdc don vi lien quan that hien cdc kin két luau neu tren va bdo cdo Thu arcing trongthang 4 nam 2011.

T6ng COng ty clang trong qua trinh lam viec, giai trinh v6i cac co quan Nha nude CO tham quyen ve,viecthat hien cdc kien ket luan PhO tuong Chinh Bdo tai chinh chua bao bat cu'khodn dieu chinh nao lien quan den cdc van de neu tren.

CAC KHOAN CAM KET

Theo Hop d6ng lien doanh ky trong nam 2009 ,gida COng ty Sonakali International Limited, COng ty Cophan Tap down Dai Duong va Tong COng ty CO phan Xuat nhap khan va Xdy dung Viet Nam th6a thu0nthanh lap C6ng ty TNHH Sonakali Viet Nam, vOn dieu Ie cua COng ty lien doanh 10 350 ty VND, trongdO TOng COng ty Co phAn Xuat nhap khau va Xay dung Viet Nam cam ket gOp 20% vOn dieu le tuongduong 70 ty VND bang mot phAn chi phi Khu dat HH, Khu do thi DOng Nam dung Trail Duy Hung.

Theo Quyet Binh s6 900/2009/QD-HDQT ngay 05 thang 12 nam 2009 dm HOi dOng Quail tri ve vieephe duyet gOp vOn than') lap Cong ty CO pilau Nat trie'n DO thi Vinaconex - Viettel (VVHA., JSC). Vondieu le 3.000 ty VND, trong dO, TOng COng ty Co phan Xuat nhap khau va Xay dung Viet Nam gOp 780ty VND, tuong (mg, vOi 26% von dieu le COng ty. Ngu6n von gOp T6ng COng ty tir Quy phat thensän xuat va cdc nguOn vOn hop phap khdc cua TOng COng ty.

TONG CONG TY CO PHAN XUAT NHAP KHAU VA XAY DUNG VIET NAMTOa nha Vinaconex, 34 Lang Ha, BA° cao tai chinhQuail D6ng Da, Thanh ph6 Ha NOi Cho nam tai chinh ket thitc ngay 31 thang 12 nam 2010

THUYET MINH BAO CAO TAI CH1NH (Titp theo) MAU SO B 09-DNCac thuye't mink nay la bo phck hop thanh va can citrov doc d jng th61 v61 bao cao tai chinh kern theo

32. NGHIEP VU VA SO DU . vOi CAC BEN LIEN QUAN

Trong nam, TOng COng ty da co cac giao dich chit yeti sau v6i cdc ben lien quan:

Nam 2010 Nam 2009VND VND

Ban hang hOa va cung cap did' vuCong ty Co phan Xdy dung s6 2 - 21.728.979COng ty Co phan Vinaconex s6 6 - 10.977.206COng ty Co phan Xay dung s6 9 60.000.000 600.058.664COng ty Co phan Vinaconex Da. Nang - 65.114.104COng ty Co phan Xay dung s6 11 - 717.101.403COng ty Co phan Xay dung s6 12 920.589.734

COng ty CP Dau to va Phat trien Dien Mien Bac 2 532.609.134 211.457.389COng ty Co phan Dau to va Xay dung Vinaconex 45 - 353.081.454COng ty Co phan Vimeco 94.049.763C6ng ty CO phan Vinaconex Sal GOn 691.556.544 609.448.015COng ty Co phan Tu van dau to xay dung va ang dungcOng nghen-i6i , - R&D 85.160.454 79.443.328COng ty CO phan Be tong va Xay dung VinaconexXuan Mai 758.529.149 662.815.527COng ty Co phan Xi mang Yen Binh 77 .515.200 87.243.258COng ty CO phan Dau to Xay dung va Ky thuatVinaconex 5.207.080.021 1.325.252.865COng ty Co phan Bao bi Vinaconex 85.332.858COng ty Co phan Xi mang Cam Pha. 1.676.748.750 748.776.141.010COng ty Co phan Phattrie'n Thuong mai Vinaconex - 10.701.547.924COng ty CO phan to van xay dung Vinaconex 22.881.258.902

COng ty TNHH MOt thanh vien Nthac sach Vinaconex 193.417.981.298COng ty Co phan Dau at va Kinh doanh thuong maiVinaconex (Ha DOng) 83.553.884.729COng ty CP Dau ta&Phat trien Du Lich Vinaconex 780.837.255COng ty CP Dau to va Kinh doanh nu:Oc sachVinaconex 427.553.775

I

I I

I I

I I

I I

I I

III

I

III

II I

I I I

1 1 1II I

I I I

I I

I I

II I

I I I

II II I11I II 1I III II

I 11

I I

TONG CONG TY CO PHAN XUAT NHAP KHAU VA XAY MING VIET NAMTIM nha Vinaconex, 34 Lang Ha,

BA° cdo thiQuan D6ng Da, Thanh ph6 Ha I\10i Cho nam tai chinh k6t thilc ngdy 31 thang 12 nam 2010

THUYET MINH BAO CAO TAI CHINH (Tiep theo) MAU SO B 09-DNCac thuyet mink nay la bo ph:cin hop thanh va can cltrov cloc clang th&i vai bao cao tai chinh kem theo

32. NGHIEP VC1 VA SO DLr VOI CAC BEN LIEN QUAN (Tiep theo)

Thu nh4p chuye'n nhuvng tai san va dant] gialai tai san

COng ty CP Dail tu&Phat trien Du lich VinaconexCOng ty CP Vinaconex Dung Quat

1\15111 2010 Mtn 2009VND VND

Mua }thug 116a va dich vu cung capCOng ty Co phan Xay dung s6 1 45.324.186.464 82.462.063.363COng ty Co phan Xay dung s6 2 127.539.394.300 113.407.424.162COng ty C6 phan Xay dung s6 3 6.991.222.847COng ty Co phan Xay dung s6 5 172.074.415.274 180.673.123.850C6ng ty CO phan Vinaconex s6 6 77.550.320.113 36.303.230.871COng ty Co phan Xay dung s6 7 1.026.997.856COng ty Co phan Xay dung s6 9 124.176.479.923 145.037.314.373COng ty Co phan Vinaconex DA NAng 33.965.642.461 66.492.024.322COng ty CO phan Xdy dung s6 11 64.725.970.693 135.762.686.057COng ty C6 phan Xay dung s6 12 18.249.940.371 50.929.725.886COng ty CO phan Xay dung s6 15 58.532.955.455 44.180.100.909COng ty Co phan Xdy dung s6 16 20.154.594.007 -COng ty CO phan Xdy dung s6 17 421.468.555 4.988.630.766COng ty Co phan Xay dung s6 21 154.538.935.048 3.525.446.364COng ty CO phan Vinaconex 25 171.916.437.851 91.915.371.787COng ty Co pilau VIMECO 379.075.348.007 394.802.919.308COng ty Co phan Vinaconex Sdi Gen 35.882.154.716 16.684.168.391COng ty Co phan Tu van xay dung Vinaconex 11.280.711.505 9.011.876.427COng ty Co phan Tu. van Mu to xay dung va Ung dungcOng nghe mOi - R&D 1.885.550.954 3.398.518.281COng ty Co phan Xay dung va Xuat nhap khau QuyetThang 86.499.435 -COng ty CO pilau Be tong va Xay dung VinaconexXuan Mai 139.180.643.072 97.997.471.470

COng ty Co phan Dau tu. va Dich vu D6 thi Viet Nam 8.984.532.021C6ng ty Co phan Dau to xay dung va kinh doanh nu&sach 523.234.586COng ty Co phan Dau tu . phat trien nha va DO thiVinaconex 50.208.756.363 124.409.246.033COng ty Co phan DAL' to Xay dung va Ky thuatVinaconex 405.359.823.096 478.099.249.053COng ty Co phan Bao bi Vinaconex 2.535.296.527 1.937.696.981COng ty CO phan Phat trien thtrong mai Vinaconex 10.701.547.924COng ty Co phan san giao dich Bat clOng sariVinaconex 4.114.868.182

Nam 2010

VND

62.604.292.32510.502.777.554

NMI] 2009

VND

TONG CONG TY CO PHAN XUAT NHAP KHAU VA XAY DING VIET NAMTea nha Vinaconex, 34 Lang Ha, Bäo cao thi chinhQuan Deng Da, Thanh pile Ha Nei Cho nam tai chinh ket thfic ngay 31 thug 12 nam 2010

THUYET MINH BAO CAO TAI CH1NH (Ti4 theo) MAU SO B 09-DNCcic thuye't ininh nay la 1)0 phdn hop thanh va can cltrov cloc clang thai vol bcio cao tai chinh kem theo

32. NGHIEP VU VA SO DU' VOI CAC BEN LIEN QUAN (Ti4 theo)

N5m 2010 N5m 2009VND VND

Thu nh',4 co tti•COng ty C6 phan Xay dung se) 1 7.344.000.000 1.248.083.000COng ty C6 phan Xdy dung s6 2 7.340.475.000 21.180.728.382COng ty C6 phan Xay dung s6 3 7.344.000.000 1.224.000.000COng ty C6 phan Xay dung s6 5 3.570.000.000 3.570.000.000COng ty C6 phan Vinaconex s6 6 3.060.000.000 612.000.000C6ng ty C6 phan Xay dung se 7 4.284.080.000 3.825.000.000COng ty C6 phan Xdy dung se) 9 13.908.960.000 1.154.658.900COng ty C6 phan Xdy dung s6 11 3.570.000.000 255.000.000COng ty C6 phan Xay dung s6 12 4.131.000.000 1.677.901.214COng ty Co phan Xay dung s6 15 7.956.000.000 1.632.000.000COng ty C6 phan Xay dung se 16 414.000.000 414.000.000COng ty C6 phan Xay dung s6 17 565.231.493COng ty C6 phan Xay dung s6 20 161.098.200COng ty C6 phan Xay dung s6 21 1.428.000.000 892.678.500COng ty C6 phan Vinaconex se 25 5.100.000.000 3.060.000.000COng ty C6 pilau VIMECO 5.011.350.000 5.011.350.000COng ty C6 phan Vinaconex Sai Gen 1.323.000.000COng ty C6 phan Tu. van Xay dung Vinaconex 280.500.000 807.641.000COng ty Co phan to van dau to xay dung va ang dungcOng nghe mei 229.500.000 229.500.000COng ty C6 phan Xay dung & Xuat nhap khau QuyetThâng - 739.200.000COng ty C6 phan Be tong \fa. Xay dung VinaconexXuan Mai 7.650.000.000 7.650.000.000COng ty C6 phan Xi mang Luang Son - Flea Binh 660.000.000 770.000.000

COng ty C6 phan Dau tn. va Dich vu DO thi ViOt Nam 562.500.000 486.855.383COng ty Co phan Sieu thi va Xuat nh4p kfl'Au Thuongmai Viet Nam

765.000.000

COng ty C6 phan Nhan Ivc va Thuong mai Vinaconex 530.400.000 2.937.600.000COng ty CO phan Dau to phat trién nhd va DO thiVinaconex 2.780.562.000 1.187.261.000C6ng ty C6 phan Dau tu . Xay dung va KS, thuatVinaconex 6.693.750.000 6.120.000.000COng ty C6 phan XD COng trinh ngam VINAVICO 2.700.000.000 2.700.000.000COng ty CO' phan Dau tu . & thuang mai VinaconexUPGC 2.000.000.000 -Cong ty Co phan cid op lat cao cap Vinaconex 24.190.516.000 -T6ng COng ty C6 phan Bão Minh 1.141.896.000 1.141.896.000COng ty C6 phan Ong sgi thus' tinh Vinaconex 225.000.000 193.333.333COng ty Co phan Dau tu. va Phat trien DO thiVinaconex Hoang Thanh 3.750.000.000

TONG CONG TY CO PHAN XUAT NHAP KHAU VA XAY DUNG VIVI' NAMTOa nha Vinaconex, 34 Lang Ha,Quan DOng Da, Thanh ph6 Ha NOi

THUYET MINH BAO CAO TAI CHINH (Tie') then) MAU SO B 09-DNCac thuyet minh nay la ba phan hop thanh va can &tor cloc clang thai vol bao ceto tai chinh kern theo

32. NGHIEP VIJ VA SO DU VOI CAC BEN LIEN QUAN (Tier) then)

So du• vOi cac ben lien quan31/12/2010 31/12/2009

CAc khodn phdi thuVND VND

COng ty Co pilau Xay dung so 1 424.037.606 862.234.606

COng ty Co phan Xay dung s6 2 94.600.220.607 43.758.068.012

COng ty Co phAn Xay clung so 3 6.420.201.868 3.700.000.000

COng ty Xay dung so 4 92.343.662.167 81.962.541.840

COng ty Co phan Xay clung so 5 38.002.978.313 10.928.246.871

COng ty Co phan Vinaconex s6 6 12.668.294.342 5.400.792.048

COng ty Co phan Xay dung se) 7 10.500.000.000 3.168.033.167

COng ty Co phAn Xdy clung s6 9 91.733.960.155 43.051.600.915

COng ty Co phan Vinaconex Da Nang 15.299.973.648 9.292.705.036

COng ty Co pliAn Xay dung s6 11 35.850.234.935 2.859.485.516

COng ty CO" phan Xay dung s6 12 66.055.774.968 53.096.649.487

COng ty Co phan Xay dung s6 15 828.755.812 12.703.833.781

COng ty Co phan Xdy dung s6 16 21.884.449.631COng ty Co phan Xay dung s6 17 3.040.685.458COng ty Co phAn Xay dung s6 21 3.302.521.803 14.648.499.803

COng ty Co phan Vinaconex s6 25 2.347.450.138

COng ty Co phan Vinaconex 27 30.156.195.288 25.156.607.288

COng ty Co phan Dau to va Phat trie'n Dien mien BAc 2 44.281.297.447 2.475.120.079

COng ty Co pi-Ian VIMECO 215.235.358.422 70.951.290.416

COng ty Co phAn Vinaconex Sai 11.764.151.450 12.892.495.346

COng ty Co phan Tu van Xay dung Vinaconex 561.000.000

COng ty Co phan Xay dung va Xuat nh'ap khau QuyectThang 29.786.393.589 27.318.212.967COng ty Co phan Be tong va Xay dung VinaconexXuan Mai 655.443.000 29.180.000COng ty CO phan Xi mang Vinaconex Luang Son HeeBinh 660.000.000

COng ty Co phAn Xi mang Yen Binh 353.887.959.463 397.846.836.404

COng ty CO phan Dau tu Xay dung va Kinh doanhnu6c sach - VIWACO 890.208.645 9.687.946.752

COng ty Co phan Dan tu va Phat trie‘n Du LichVinaconex, - ITC 5.575.355.062 402.806.882

COng ty CO phan Dau tu phat trier nha va DO thi

CoVinaconexCOng typhan Dau to xay dung va Ky thuat

21.844.244.397

Vinaconex 30.381.711.427 53.538.334.394

COng ty CP Dau tu Thuong mai Vinaconex Thanh HOa 53.639.496.386 60.579.617.887

C6ng ty Co phan Bao bi Vinaconex 1.827.815.282

COng ty Co phAn da. trAng Yen Binh 94.143.014 17.710.854

COng ty Co phAn DAu to va Kinh doanh Thuong maiVinaconex 40.198.526.533 47.779.159.468

COng ty Co phan Xi mang Cam Phd 4.457.765.000.923 4.175.074.421.466

COng ty Co phAn nude sach Vinaconex 371.326.417.760 1.114.522.661.135

COng ty Co phan Vinaconex Dung Quat 2.000.000.000

COng ty Co phan Vat tu nganh nu:Oc 18.230.873.000

BA() cão tai chinhCho nam tai chinh ke't thnc ngay 31 thang 12 nam 2010

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TONG CONG TY CO PHAN XUAT NHAP KHAU VA XAY DUNG VIET NAMTea nha Vinaconex, 34 Lang Ha, Bao ea° tai chinhQuail D6ng Da, Thanh ph6 Ha NOi Cho nam tai chinh ket thnc ngay 31 thang 12 nam 2010

THUYET MINH BAO CAO TAI CHINH (Tit') theo) MAU S() B 09-DNCac thuye't minh nay la b0 phan hop thanh va can twat (lac cl(jng thai vai bcio ccio tai chinh kern theo

32. NGHIEP VII VA SO DU' VOI CAC BEN LIEN QUAN (Tiep theo)

31/12/2010 31/12/2009

Cac khodn phai traVND VND

COng ty Co phan Xay dung so 1 19.327.159.083 17.793.416.752COng ty Co phan Xay dung so 2 8.720.706.255 7.153.165.000COng ty Co phan Xay dung s6 3 199.880.600 1.663.186.000COng ty Co phan My dung se) 5 54.633.622.568 13.836.940.483COng ty Co phan Vinaconex 6 13.201.218.785 8.054.597.331C6ng ty Ce 'than Xay dung s6 7 8.517.809.861 14.490.612.335COng ty Co phan Vinaconex DA n -Ang 5.617.755.768 8.178.230.000COng ty Co phan Xay dung se 11 15.226.184.316 81.568.961.915COng ty Co phan My dung s6 12 4.833.256.748 21.512.700.133COng ty CO phan My dung se) 15 24.110.712.293C6ng ty Co phan Xay dung se) 16 300.082.310 -Cong ty Co phAn My dung s6 17 28.021.842COng ty Co phAn Xay dung sec 21 13.570.135.845 6.091.073.085COng ty Co phAn Vinaconex 25 - 12.163.256.295COng ty Co phan VIMECO 40.488.522.402 46.312.338.281COng ty Co phan Vinaconex Sai Gen - 593.779.387

COng ty Co phAn tu . van )(ay dung Vinaconex 3.180.900.979 3.179.805.835COng ty Co phan tu. van Mu to xdy dung va Ong dungcOng nghe ,me. i ‘ - R & D 249.575.175 1.718.672.225COng ty CO phan Be tong va Xay dung VinaconexXuan Mai 37.313.725.753 5.338.375.159COng ty Co phan Tau to va dich vu do thi Viet Nam -VINASINCO 5.823.073.941 343.220.268COng ty Co phan dau to xay dung va kinh doanh nuecsach - VIWACO 189.117.529 1.180.880.000COng ty Co phan DLL to phdt tri6n nha va DO thiVinaconex ,‘ 5.687.538.603 161.523.710COng ty CO phan Dau tu . Xay dung va Ky thuatVinaconex 463.721.000COng ty Co phan Xi mang Cam NIA 78.367.207.582 81.959.082.708COng ty Co phan Phat trien Thuong mai Vinaconex 67.222.459.588 116.844.459.588COng ty Co phan San giao dich Bat Ong sanVinacnonex 627.593.715

Vay ngan hanCOng ty Co phan Xi mang Yen Binh 24.000.000.000

Vay dai hanCOng ty CP DAu tu. va Phat tri6n dO thi VinaconexHoang Thanh 30.000.000.000COng ty Co phan Xay dung s6 1 3.989.946.143

Nguyen QuOc

Ke toán tru.O'ng

Ngay 28 thang 3 nam 2011

h Phu•ongam (HOC

TONG CONG TY CO PHAN XUAT NHAP KHAU VA XAY DING VItT NAM BAo cM) tai chinhTea nha Vinaconex, 34 Lang Ha, Quan DOng Da, Thanh pile Ha NOi

Cho nam tai chinh kel thnc ngay 31 thang 12 nam 2010

THUYET MINH BAO CAO TAI CHINH (Tiep theo) MAU SOB 09-DN

Cac thuyjt minh nay la bO' ph an hop thanh va can dvoc Arc cl5ng thexi vai bcio cao tai chinh kern theo

33. SO LIEU SO SANH

La so lieu bdo cal) tai chinh cna TOng Cong ty cho nam tai chinh ket thilc ngdy 31 thâng 12 nam 2009 da

duoc kiem town.

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