Try SO" chinh: So 23/61 dipo-ng Tr n Duy Hipng - Cau Giay - Ha Npi j 761: Fax: j Website: w

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1 Try SO" chinh: So 23/61 dipo-ng Tr n Duy Hipng - Cau Giay - Ha Npi j 761: Fax: j thanglongtdk@gmail.com! Website: i Website: 1

2 I BAO CAO TAI CHINH HOP NHAT CUA CONG TY CO PHAN XAY DITNG kit thuc ngay 31/12/2011 Dirac kiem toan boi: CONG TY TNHH KIEM TOAN VA TlT VAN THANG LONG - T.D.K

3 MUC LUC STT NOI DUNG Trang 1 Bao cao cua Ban Giam doc Bao cao kiem toan 5 3 Bao cao tai chinh da duac kiem toan Bang can doi ke toan hap nhat 6-7 Bao cao kit qua hoat dong kinh doanh hap nhat 8. Bao cao lim chuyen tien te hap nhat 9 Ban thuyet minh bao cao tai chinh hap nhdt Phu luc so 01.-Tinh hinh tang gidm TSCD hitu hinh - 29 Phu luc so 02:Tinh hinh tang gidm von chu sa him. 30 Phu luc so 03: Bang xdc dinh lai ich ciia cs dong thiiu sd 32 1

4 CONG TY CO PHAN XAY DITNG 47 Dia chi: So 8 Bien Cuong - Quy Nhoti - Binh Dinh Dien thoai: Fax: Bao cao tai chinh hffp nhat ket thiic ngay 31/12/2011 BAO CAO CUA BAN TONG GIAM DOC Ban Tong Giam doc Cong ty c6 phan Xay dung 47 trinh bay Bao cao cua minh va Bao cao tai chinh hop nhat cua Cong ty cho nam tai chinh kk thiic ngay 31 thang 12 nam Khai quat ve Cong ty Cong ty CO phan Xay dimg 47 (sau day goi tat la "Cong ty") tien than la Cong ty Xay dung 47 dugc chuyin d6i tu doanh nghiep Nha nuac theo Quylt dinh s6 4411/2001/QD/BNN-TCCB ngay 08/12/2001 cua Bo truong Bo Nong nghiep va Phat tri6n nong thon. Cong ty boat dong theo Gi4y chung nhan dang ky kinh doanh so do Sa KI hoach Ban tu Tinh Binh Dinh c4p ngay 27 thang 6 nam Trong qua trinh boat dong, Cong ty c6 09 Ian thay doi dang ky kinh doanh, thay doi Ian thu 09 vao ngay 02/8/2010 vai s6 moi la do Sa hoach Bhu tu Tinh Binh Dinh c p. Theo do: LTnh vuc boat dong kinh doanh cua Cong ty la: xay dung, thuang mai, dich vu du lich. Nganh nghe kinh doanh cua Cong ty: Xay dung cac cong trinh thuy lgi, thuy dien, giao thong, cong - nghiep, dan dung; Khai thac, van chuyen vat lieu xay dung; Dich vu thi nghiem kiem tra do ben ca hoc be tong, ket cau; Dai tu xe, may thi cong. San xuat, phuc hoi phu kien ca khi. San xuat cac san pham ca khi cong trinh; Kinh doanh khach san, nha hang, rugu, thuoc la, dich vu massage. Dai ly rugu, bia, nuac giai khat. Dai ly dich vu Internet. Kinh doanh lir hanh noi dia va quoc te, cac dich vu du lich khac. Dai ly thu doi ngoai te. Mua ban hang thu cong my nghe. To chuc hoi nghi, hgi thao. Dich vu quang cao. Dai ly ve may bay, tau hoa. Tu van du hoc. Kinh doanh van tai hanh khach bang 6 to theo hgp dong. Cho thue xe 6 to. Kinh doanh dich vu the thao, giai tri, tro chai the thao tren bien; Hoat dong day nghe; Kinh doanh va cho thue hk dong san; Thi cong khoan phut vira va xu ly nen mong cong trinh; Dich vu dua nguai lao dong di lam viec a nuac ngoai./. ^ ^ ^ ^ Tru sa chinh cua Cong ty tai S6 8 Bien Cuang - Thanh ph6 Quy Nhan - Tinh Binh Dinh. V6n digu le cua Cong ty: VND (Tam muoi ty dong). Cac dan vi thanh vien cua Cong ty nhu sau: Ten Cong ty con: Cong ty c6 phan Du lich Ham Ho Dia chi Tay Phii - Tay Son - Binh Dinh Ty le lgi ich va quyen bieu quyit cua cong ty me la: 73,83% Cong ty lien ket: - Cong ty CO phan thuy dien Buon Don S6 79, kli6i 8, phuang Thanh Nhat - Buon Me Thugt - DSclak Ty le CO phan nam giij la: 5,6% - Cong ty CO phin thuy dien Dinh Binh Ty le c6 phsn nam giu la: 18,26%) L6 28,29,30 Duong Dien Bien Phu - Tp Quy Nhan - Binh Dinh 2

5 0^ CONG TY CO PHAN XAY DUKG 47 Dja chi: So 8 Bien Cuang - Quy Nhon - Binh Dinh Dien thoai: Fax: Bao cao tai chinh hcrp nhat ket thiic ngay 31/12/2011 Cac SU" kien trong ky hoat dong, cac sy Iden sau ngay khoa so Ice toan lap bao cao tai chinh htfp nhat giua nien do: Cong ty mua lai Quyen su dung dat dien tich 488,5 m2 va nha tren dat tai dia chi 4/7 duong so 3, KP5, phuong Hiep Binh Phuoc, quan Thii Due lam van phong tai thanh pho Ho Chi Minh. Cong ty gop them v6n vao Cong ty c6 phsn thiiy dien Buon Don s6 ti6n VND, tang s6 tign gop v6n tu VND len VND <tuang ung tang ty le v6n gop tu 0,14%len5,6%>. Cong ty dang tisn hanh thilt kl va xay dung lai tru so Cong ty tai so 08 Bien Cuang - thanh pho Quy Nhon - Tinh Binh Dinh. Hoi dong quan tri va Ban Tong Giam doc tai ngay lap bao cao tai chinh ho'p nhat Cac thanh vien ciia Hoi dong quan tri bao gom: 6ng Nguyen Luang Am Ong Nguyen Van Ton Ong Le Van Dong Ong Dinh Tan Duong Ong Pham Van Nho Chii tich Pho Chu tich Uy vien Uy vien Uyvien (B u ngay 23 thang 5 nam 2010) (BSu ngay 23 thang 5 nam 2010) (Biu ngay 23 thang 5 nam 2010) (Bau ngay 23 thang 5 nam 2010) (Bau ngay 23 thang 5 nam 2010) Cac thanh vien ctia Ban Tong Giam doc bao gom: Ong Nguyen Luang Am Tong Giam doc Ong Vii Xuan Chinli Pho T6ng Giam doc Ong Le Van Dong Pho Tong Giam doc Ong Dinh Tan Duong Pho Tong Giam doc Ong Nguyin Due Thai Pho Tong Giam doc Ong Nguyin Van Ton Pho Tong Giam doc Ong Pham Van Nho Ke toan truong (B6 nhiem ngay 01 thang 7 nam 2005) (B6 nhiem ngay 01 thang 4 nam 2008) (B6 nliiem ngay 01 thang 7 nam 2005) (Bo nhiem ngay 08 thang 12 nam 2009) (B6 nhiem ngay 01 thang 02 nam 2010) (B6 nhiem ngay 01 thang 7 nam 2005) (Bo nhiem ngay 01 thang 7 nam 2005) ft k \ Kiem toan vien Cong ty TNHH Kilm toan va Tu v n Thang Long - T.D.K la Cong ty kism toan c6 dii nang luc dugc lua chgn. Cong ty TNHH Kilm toan va Tu v n Thang Long - T.D.K bay to nguyen vgng dugc tigp tuc kilm toan bao cao tai chinh hgp nhit cho Cong ty trong nam tai chinh tiep theo. Cong bo trach nhiem cua Ban T6ng Giam doc doi voi bao cao tai chinh hop nhat Ban Tong Giam d6c Cong ty chiu trach nhiem ve viec lap bao cao tai chinh hgp nhat phan anh trung thuc, hgp ly tinh hinh tai chinh, ket qua boat dong kinh doanh va tinh hinh luu chuyen tien te ciia Cong ty trong nam. Trong qua trinh lap Bao cao tai chinh hgp nhat. Ban Tong Giam doc Cong ty khang dinh nhung van de sau day: Lira chgn cac chinh sach ke toan thich hgp va ap dung cac chinh sach nay mot each nhat quan; Dua ra cac danh gia va du doan hgp ly va than trgng; 3

6 CONG TY CO PHAN XAY DlTNG 47 Bao cao tai chinh hap nhat Dja chi: So 8 Bien Cuong - Quy Nhon - Binh Dinh Icet thuc ngay 31/12/2011 Dien thoai: Fax: Lap va trinh bay cac bao cao tai chinh hop nhdt hop nhit tren co scr tuan thu cac chuan muc ke toan, che do ke toan va cac quy dinh co lien quan hien hanh; Lap cac Bao cao tai chinh hgp nhat dua tren co so boat dong kinh doanh lien tuc. Cong ty tiep tuc boat dong va thuc hien ke hoach san xuat kinh doanh cua minh trong nam tai chinh tiep theo; Cac so ke toan dugc luu giii de phan anh tinh hinh tai chinh cua Cong ty, voi muc do trung thuc, hgp ly tai bat cu thai diem nao va dam bao rang bao cao tai chinh hgp nhat tuan thu cac quy dinh hien hanh cua Nha nuac. D6ng thai co trach nhiem trong viec bao dam an toan tai san cua Cong ty va thuc hien cac bien phap thich hgp de ngan chan, phat hien cac hanh vi gian Ian va cac vi pham khac; Ke tir ngay kk thuc nam tai chinh den ngay lap Bao cao tai chinh hgp nhat, chung toi khang dinh rang khong phat sinh bat ky mot su kien nao co the anh huong dang ke den cac thong tin da dugc trinh bay trong Bao cao tai chinh hgp nhat va anh huang toi boat dong cua Cong ty cho ky boat dong tiep theo. Ban T6ng Giam d6c Cong ty cam kk ring Bao cao tai chinh hgp nhat da phan anh trung thuc va hgp ly tinh hinh tai chinh cua Cong ty tai thai diim ngay 31 thang 12 nam 2011, ket qua boat dong kinh doanh va tinh hinh lim chuyin ti6n te cho nam tai chinh ket thiic cung ngay, phu hgp vai chuin muc, chi do kl toan Viet Nam va tuan thu cac quy dinh hien hanh co lien quan. Quy Nhan, ngay 20 thang 01 nam

7 CONG TY KIEM TOAN VA TIT VAN THANG LONG - T.D.K THANG LONG - T. D.K AUDITING AND CONSULTANT COMPANY Tra sa chinh tai Ha Noi Chi nhanh Mign Nam Chi nhanh Quan 1 - TP. HCM Chi nhanh Da NSng Chi nhanh Lang Son So 23 D6 Quang, Cau Giay, Ha Noi CI4, Quang Trang, phuang 11 So 28 Dang Tat, quan 1, TP.HCM So 42 Tran Tong, TP.Da NSng To 2, khoi 14, duong Ba Trieu -Tel (04) Tel (08) Tel (08) Tel (0511) Tel (025) Fax -Fax -Fax -Fax -Fax (04) (08) (08) (0511) (025) r S6:88A.3/2011/BCKT-TC BAO CAO KIEM TOAN Ve Bao cao tai chinh hop nhat cho cho nam tai chinh ket thiic ngay 31/12/2011 ciia Cong ty co phan Xay dirng 47 Kinh giii: Hoi dong quan tri va Ban T6ng Giam doc Cong ty co phan xay dung 47 Chiing toi da kiem toan bao cao tai chinh hop nhat cua Cong ty co phan Xay dung 47 dugc lap ngay 20/01/2012 gom: Bang can doi ke toan tai ngay 31 thang 12 nam 2011, Bao cao ket qua boat dong kinh doanh, Bao cao luu chuyen tien te va Ban thuyet minh bao cao tai chinh cho nam tai chinh ket thiic cung ngay dugc trinh bay tu trang 06 din trang 32 kem theo. Viec lap va trinh bay bao cao tai chinh nay thuoc trach nhiem cua T6ng Giam d6c Cong ty. Trach nhiem ciia chiing toi la dua ra y kien ve cac bao cao nay can cu tren ket qua kiem toan ciia chiing toi. Cas&ykien Chiing toi da thuc hi?n cong viec kilm toan theo cac chusn muc kilm toan Viet Nam. Cac chuan muc nay yeu cau cong viec kilm toan lap ke hoach va thuc hien de co su dam bao hgp ly rang cac bao cao tai chinh khong con chiia dung cac sai sot trgng ylu. Chiing toi da thuc hien viec kiem tra theo phuang phap chgn mlu va ap dung cac thu nghiem can thiet, cac bsng chiing xac minh nhisng thong tin trong bao cao tai chinh; danh gia viec tuan thu cac chusn muc va che do ke toan hien hanh, cac nguyen tac va phuang phap kl toan dugc ap dung, cac uac tinh va xet doan quan trgng cua T6ng Giam d6c ciing nhu each trinh bay t6ng quat cac bao cao tai chinh. Chiing toi cho rang cong viec kiem toan cua chiing toi da dua ra nhilng ca so hgp ly de lam can cii cho y kiln ciia chiing toi. Ykien ciia Kiem toan vien Theo y kien cua chiing toi, bao cao tai chinh hgp nhat da phan anh trung thuc va hgp ly tren cac khia canh trgng ylu tinh hinh tai chinh cua Cong ty co phln Xay dung 47 tai ngay 31 thang 12 nam 2011, ciing nhu ket qua kinh doanh va cac lu6ng luu chuyin tiln te trong nam tai chinh kit thiic tai ngay 31 thang 12 nam 2011, phu hgp vai chusn muc va chi do kl toan Viet Nam hien hanh. Cong ty TNHH Kiem toan va Tu van Long-T.D.K Giam doc Hd Noi, ngay 19 thang 03 nam 2012 Kiem toan vien Quynh Hanh Chiing chi KTV s6: 6313/KTV Luu Anh Tuan, Chiing chi KTV s6: 1026/KTV 5

8 Cong ty CO phan xay dyng 47 Dia chi: So 8 Bien Cuong - Quy Nhon - Binh Dinh Dien thoai: Fax: Bao cao tai chinh ho'p nhat ket thuc ngay 31/12/2011 BANG CAN DOI KE TOAN HOfP NHAT Tai ngay 31 thang 12 nam 2011 Dan vi tinh: VND TT TAI SAN Ma so Thuyet So cuoi nam So dau nam minh A TAI SAN NGAN HAN (100= I Tien va cac khoan tuo^ng duo'ng tien i ' 1 Tien 111 V.Ol Cac klioan tuong duong tien 112 V II Cac khoan dau tu- tai chinh ngan han n 1 : 1 Dau tu ngan lian ; III Cac khoan phai thu ngan han Phai thu khach hang 131 V Tra truoc cho nguoi ban 132 V Cac khoan phai thu khac 138 V IV Hang ton kho Hang ton kho 141 V P i : V Tai san ngan han khac Chi phi tra truoc ngan han 151 V Thue GTGT dugc khau trir Thue va cac khoan khac phai thu ciia Nha nuac 152 V.08 ' Tai san ngsn ban khac 158 V.09 ^ B TAI SAN DAI HAN (200= ) I Cac khoan phai thu dai han II Tai san co djnh Tai san co djnh huu hinh 221 V.IO Nguyen gia Gia tri hao mon luy ke (*) 223 ( ) ( ) 2 Tai san co dinh v6 hinh 227 V.ll Nguyen gia Gia tri hao mon luy ke (*) 229 ( ) ( ) 3 Chi phi xay dung co' ban da dang 230 V III Bat dong san dau tu* IV Cac khoan dau tu- tai chinh dai han Dau tu vao cong ty lien ket, lien doanh 252 V V Tai san dai han khac ! 1 Chi phi tra truoc dai ban 261 V r 2 Tai san dai han khac 268 V VI Loi the thu-ffng mai - - TONG CONG TAI SAN (270= )

9 Cong ty CO phan xay dung 47 Dia chi: So 8 Bien Cuong - Quy Nhon - Binh Dinh Dien thoai: Fax: Bao cao tai chinh ho'p nhat kk thuc ngay 31/12/2011 BANG CAN DOI KE TOAN HOfP NHAT Tai ngay 31 thang 12 nam 2011 TT NGUON VON Ma so Thuyet So cuoi nam So dau nam minh A NQf PHAI TRA (300= ) I Nff ngan han Vay va ng ngsn han 311 V Phai tra nguoi ban 312 V Nguoi mua tra tien truoc 313 V Thue va cac khoan phai nop Nha nuac 314 V Phai tra cong nhan vien Chi phi phai tra 316 V Cac khoan phai tra, phai nop khac 319 V Quy khen thuang, phuc igi II Nff dai han Vay va ng dai ban 334 V Du phong trg cap mat viec lam B VON CHU sd HUtJ (400= ) 400 V I Von chu so* hiiu Von dau tu ciia chu sa huu Thang du von co phan Von khac cua chu so hcru Chenh lech ty gia hoi doai Quy dau tu phat trien Quy dy phong tai chinh Quy khac thuoc von chu sa hiru Lgi nhuan chua phan phoi II Nguon kinh phi va quy khac C Lgi ich cua co dong thieu so TONG CONG NGUON VON (430= ) CAC CHI TIEU NGOAI BANG CAN DOI KE TOAN 11 CHiTIEU Ma so Thuyet minh So cuoi nam So dau nam 1 Ngoai te cac loai (USD) , ,78 Ke toan 1 traong Pham Van Nho 7

10 Cong ty CO phan xay dung 47 Dia clii: So 8 Bien Cuong - Quy Nlion - Binh Djnh Dien thoai: Fax: Bao cao tai chinh hop nhat ket thuc ngay 31/12/2011 BAO CAO KET QUA KINH DOANH HOfP NHAT Nam 2011 Ma so Thuyet minh Nam nay Nam trtfo'c 1 Doanh tfiu ban hang va cung cap dich vu 1 V Cac khoan giam trir 3 V Doanh thu thuan ve ban hang va cung cap djch vu 10 V Gia von hang ban 11 V Loi nhuan gop ve ban hang va cung cap dich vu Doanh thu hoat dong tai chinh 21 V Chi phi tai chinh 22 V Trong do: Chi phi lai vay Chi phi ban hang Chi phi quan ly doanh nghiep 25 V Loi nhuan thuan tir hoat dong kinh doanh Thu nhap khac 31 V Chi phi khac Loi nhuan khac Tong loi nhuan ke toan tru'o'c thue Chi phi thue TNDN hien hanh 51 V Chi phi thue TNDN hoan lai Loi nhuan sau thue thu nhap doanh nghiep Loi nhuan sau thue cua co dong thieu so Loi nhuan sau thue cua co dong Cong ty me Lai CO- ban tren co phieu Ke toan tru-ffng thang 01 nam 2012 am doc Pham Van Nho 8

11 Cong ty CO phan xay dung 47 Dia chi: So 8 Bien Cuong - Quy Niicm - Binh Dinh Bao cao tai chinh ho'p nhat Dien thoai: Fax: ket thuc ngay 31/12/2011 TT BAO CAO LlTU CHUYEN TIEN TE HOP NHAT (Theo phuang phap true tiep) Nam 2011 Chi tieu Ma so Nam nay Dan vi tinh: VND Nam triro-c I Luu chuyen tien tir hoat dong kinh doanh 1 Tien thu tir ban hang, cung cap dich vu va doanh thu khac Tien chi tra cho nguoi cung cap hang hoa va djch vii 2 ( ) ( ) 3 Tien chi tra cho nguoi lao dong 3 ( ) ( ) 4 Tien chi tra lai vay 4 ( ) ( ) 5 Tien chi nop thue 5 ( ) ( ) 6 Tien thu khac tii' hoat dong kinh doanh Tien chi khac cho hoat dong kinh doanh 7 ( ) ( ) Luu chuyen tien thuan tie hoat dong kinh doanh ( ) II Luu chuyen tien tir hoat dong dau tir Tien chi de mua sam, xay dung TSCD va cac tai san dai ban 1 khac 21 ( ) ( ) 2 Tien thu tir thanh ly, nhugng ban TSCD va cac tai san dai 22 han khac Tien chi cho vay, mua cac cong cu ng ciia don vj khac Ti n thu hoi cho vay, ban lai cac cong cu ng ciia don vi kliac Tien chi d4u tu gop v6n vao don vj kliac 25 ( ) - 6 Tien thu hoi dsu tu gop v6n vao dan vj khac Tiln thu lai cho vay, c6 tiic va lgi nhuan dugc chia Lieu chuyen tien thuan tir hoat dong dau tie 30 ( ) ( ) HI Luu chuyen tien tir hoat dong tai chinh Tien thu tii- phat hanh c6 phieu, nhan von gop ciia chii soli uu Tien chi tra von gop cho cac CSH, mua lai CP ciia doanh nghiep do phat hanh Tien vay ngan han, dai han nhan dugc Tien chi tra ng goc vay 34 ( ) ( ) 5 Tien chi tra no thue tai chinh Co tii'c, lgi nhuan da tra cho chii sa huu 36 ( ) ( ) Luu chuyen tien thuan tie hoat dong tai chinh Luu chuyen tien thuan trong ky ( ) ( ) Tien va turong duo'ng tien dau ky anh huong ciia thay doi ty gia hoi doai quy doi ngoai te Tien va tuong duong tien cuoi ky ( ) Ke toan trirffng Pham Van Nho

12 CONG TY CO PHAN XAY DlTNG 47 Dia clii: So 8 Bien Cuong - Quy NiiOTi - Binh Dinh Dien thoai: Fax: Bao cao tai chinh kit thuc ngay 31/12/2011 BAN THUYET MINH BAO CAO TAI CHINH HOP NHAT I. Dac diem hoat dong ciia doanh nghiep 1. Hinh thuc s& hitu von Nam 2011 Cong ty C6 pmn Xay dung 47, goi tit la "Cong ty", tiln than la Cong ty Xay dung 47 dugc chuyin dli tu Doanh nghiep Nha nuoc theo Quylt dinh s6: 4411/2001/QD/BNN-TCCB ngay 08/12/2001 cvia Bg truong Bg Nong nghiep vl viec chuyen Cong ty Xay dung 47 thanh Cong ty C6 phin Xay dung 47. Cong ty dugc thanh lap theo Giay chiing nhan dang ky kinh doanh so do So Ke hoach va Dau tu tinh Binh Dinh cap ngay 27 thang 06 nam Trong qua trinh hoat dong, Cong ty co 09 Ian thay doi dang ky kinh doanh, thay dli lin thii 09 vao ngay 02/08/2010 vai s6 mai la do So KI hoach va Diu tu tinh Binh Dinh cap. Theo do: V6n dilu le dang ky ciia Cong ty la: VND (Tam mirffi ty dong ch3n). Co cau von dieu le : - V6n gop cua Nha nuac :2<d.Q16A21 mov^\:><tuang duang 25,96%> - V6n gop ciia cac dlitugng khac: VND <?ifo77g(?wo-/jg7<0-^%>. Cong ty CO tru sa tai: So 8, Bien Cuang, Thanh pho Quy Nhon, tinh Binh Dinh. 2. LTnh virc kinh doanh Xay dimg, kinh doanh, thuang mai, dich vu. 3. Nganh nghe kinh doanh: Xay dimg cac cong trinh thuy lgi, thuy dien, giao thong, cong nghiep, dan dung; Khai thac, van chuyen vat lieu xay dimg; Dich vu thi nghiem kiem tra do ben co hoc be tong, ket cau; Dai tu xe, may thi cong. San xuat, phuc hoi phu kien co khi. San xuat cac san pham ca khi cong trinh; Kinh doanh khach san, nha hang, rugu, thuoc la, dich vu massage. Dai ly rugu, bia, nuac giai khat. Dai ly dich vu Internet. Kinh doanh lii hanh noi dia va quoc te, cac dich vu du lich khac. Dai ly thu doi ngoai te. Mua ban hang thii cong my nghe. To chiic hgi nghi, hgi thao. Dich vu quang cao. Dai ly ve may bay, tau hoa. Tu van du hoc. Kinh doanh van tai hanh khach bang 6 to theo hgp dong. Cho thue xe 6 to. Kinh doanh dich vu the thao, giai tri, tro chai thi thao tren biln; Hoat dong day nghi; Kinh doanh va cho thue bat dong san; Thi cong khoan phut viia va xii ly nen mong cong trinh; Dich vu dua nguoi lao dong di lam viec a nuac ngoai./. 4. Danh sach cac cong ty con dime hap nhdt: Cong ty CO phan du lich Ham Ho Dia chi: Tay Phii - Tay Son - Binh Dinh. 5. Ty le lai ich cong ty me vd quyen bieu quyet: Nam 2011 Nam 2010 Ty le lgi ich cong ty me : 73,83% ^ 73,83% Quyin bilu quylt : 73,83% 73,83% Voncongtycon :

13 CONG TY CO PHAN XAY DlTNG 47 Bao cao tai chinh Dia chi: S6 8 Bien Cuong - Quy Nhon - Binh Dinh Dien tlioai: Fax: ket thiic ngay 31/12/2011 V6n gop cong ty me ': ~ [ V6n gop CO dong thiiu s6 : II. Ky ke toan, do-n vj tien te su- dung trong ke toan: - Ky ke toan nam cua Cong ty bat dau tir ngay 01/01 va kit thuc vao ngay 31/12 hang nam. - Don vi tien te su dung trong ghi chep ke toan la dong Viet Nam (VND). III. Chuan muc va Che do ke toan ap dung Clie dp ke toan dp dung: Cong ty ap dung Che do ke toan doanh nghiep ban hanli theo Quyet dinh so 15/ 2006/QD- BTC ngay 20/03/2006 cua Bo Tai chinh, cac thong tu ve viec huong dan, sua doi, bo sung Chi do kl toan doanh nghiep va cac quyet dinh ban hanh chuan muc ke toan Viet Nam, cac thong tu huong dan, sua doi, bo sung chuan muc ke toan Viet Nam do Bo Tai chinh ban hanh co hieu luc den thai diem ket thuc nien do ke toan lap bao cao tai chinh nam. Tuyen bo ve viec tuan thu chuan mirc ke toan vd che do ke toan Cong ty da ap dung cac chuan muc ke toan Viet Nam va cac van ban huong dan chuan muc do Nha nuac da ban hanh. Cac bao cao tai chinh dugc lap va trinh bay theo diing mgi quy dinh cua tung chuan muc, thong tu huong dan thuc hien chuan muc va che do ke toan hien hanh dang ap dung. Hinh thuc sd ke toan dp dung Cong ty ap dung hinh thuc s6 ke toan: Tren may vi tinh. IV. Cac chinh sach ke toan ap dung: 1. LTtfc tinh ke toan: Viec lap Bao cao tai chinh hgp nhdt tuan thu theo cac Chuan muc Ke toan Viet Nam yeu cau Ban T6ng Giam die phai co nhimg uac tinh va gia dinh anh huang den so lieu bao cao ve cac cong ng, tai san va viec trinh bay cac khoan cong ng va tai san tiem tang tai ngay lap Bao cao tai chinh hgp nhit ciing nhu cac so lieu Bao cao ve doanh thu va chi phi trong suot ky boat dong. Kit qua hoat dong kinh doanh thuc te co the khac vai cac uac tinh, gia dinh dat ra. 2. Co" sff hgp nhat Bao cao tai chinh: Bao cao tai chinh hgp nhat cua Cong ty va Bao cao tai chinh cua cac cong ty do Cong ty Co phin Xay dung 47 kilm soat (cong ty con) dugc lap cho din ngay 31 thang 12 nam Viec kiem soat nay dat dugc khi Cong ty Co phan Xay dung 47 co kha nang kiem soat cac chinh sach tai chinh va boat dong cua cac cong ty nhan dau tu nham thu dugc lgi ich tir boat dong cua cac cong ty nay. Trong truong hgp can thiet, Bao cao tai chinh cua cac cong ty con dugc dieu chinh de cac chinh sach kl toan dugc ap dung tai Cong ty Co phan Xay dung 47 va cong ty con la giong nhau. Tit ca cac nghiep vu va s6 du giira cac cong ty trong ciing tap doan dugc loai bo khi hgp nhit Bao cao tai chinh. 11

14 CONG TY CO PHAN XAY DlTNG 47 Bao cao tai chinh Dja chi: So 8 Bien Cuong - Quy Nhon - Binh Djnh Dien thoai: Fax: ket thuc ngay 31/12/2011 Lgi ich cua co dong thieu so trong tai san thuan cua cong ty con hgp nhat dugc xac dinh la rngt chi tieu rieng biet tach khoi phan v6n chu so hihi cua c6 dong cong ty me. Lgi ich cria CO dong thieu so bao gom gia tri cac lgi ich cua co dong thieu so tai ngay hgp nhat kinh doanh ban dau va phan lgi ich cua co dong thieu so trong su bien dong cua tong von chu so hiru ke tu ngay hgp nhat kinh doanh. Cac khoan lo tuong ting voi phin von cua co dong thieu so vugt qua phan von ctia bg trong tong von chu sof hiru cua cong ty con dugc tinh giam vao phan lgi ich cua cong ty tru khi co dong thieu so co nghia vu rang bugc va co kha nang bu dap khoan 16 do. 3. Nguyen tac hop nhat Bao cao tai chiinh: Cong ty me khi lap bao cao tai chinh hgp nhat phai hgp nhat bao cao tai chinh rieng cua minh va ciia cong ty con do cong ty me kiem soat. Cong ty me khong dugc loai tru ra khoi bao cao tai chinh hgp nhat cac bao cao tai chinh ciia cong ty con CO boat dong kinh doanh khac biet. Bao cao tai chinh hgp nhit dugc lap va trinh bay theo nguyen tac ke toan va nguyen tac danh gia theo chuin muc s6 21 "Trinh bay bao cao tai chinh" va quy dinh ciia cac chuan muc kg toan khac. Bao cao tai chinh dugc lap tren co so ap dung chinh sach ke toan thong nhat cho cac giao dich va su kien cung loai trong nhimg hoan canh tuong tu trong tap doan. 4. Trinh tu va phuong phap hop nhat: Cong cac chi tieu trong bang can d6i kl toan va bao cao ket qua kinh doanh ciia cong ty me va cong ty con. Loai tru toan bg gia tri ghi s6 khoan diu tu ciia cong ty me trong cong ty con va phan von cua cong ty me trong v6n chu so hiru cua cong ty con va ghi nhan lgi the thuang mai (neu co). Tach va trinh bay lgi ich ciia c6 dong thilu so thanh chi tieu rieng biet. Loai tru toan bg cac giao dich noi bg trong toan cong ty. Lap bang t6ng hgp cac but toan dilu chinh va bang ting hgp cac chi tieu hgp nhat. Lap bao cao tai chinh hgp nhat can cii vao bang tong hgp cac chi tieu hgp nhat sau khi da dugc dieu chinh va loai trir. Bdi v&i cac chi tieu vi tai san, ngudn vdn, doanh thu vd chi phi duac trinh bay nhu dd trinh bdy & bdo cao tai chinh rieng cua cong ty me vd cong ty con cd dieu chinh nhirng yiu td sau klii hffp nhdt: Doanh thu, gia von, lai va cong ng ngi bg; Von dau tu ciia cong ty me tuong ling phan von chu so hiiu cong ty con; Lgi ich c6 dong thilu s6; Cac chi tieu khac theo phuong phap von chu sa hiru. 12

15 CONG TY CO PHAN XAY DlTNG 47 Dia chi: So 8 Bien Cuong - Quy Nhon - Binh Djnh Dien thoai: Fax: ' 5. Nguyen tac ghi nhan cac khoan tien va cac khoan tuong duo'ng tien: Bao cao tai chinh ket thiic ngay 31/12/ Nguyen tdc ghi nhan cac khoan tiin Cac nghiep vu kinh te phat sinh bsng ngoai te dugc quy d6i ra d6ng Viet Nam theo ty gia giao dich thuc te cua ngan hang giao dich tai thai dilm phat sinh nghiep vu. Toan bg chenh lech ty gia hoi doai phat sinh trong ky cua boat dong san xuat kinh doanh, ke ca boat dong dau tu xay dung co ban dugc bach toan ngay vao chi phi tai chinh hoac doanh thu boat dong tai chinh trong ky Tai thofi diem cuoi nam tai chinh cac khoan muc tien co goc ngoai te dugc quy doi theo ty gia binh quan lien Ngan hang do Ngan hang nha nuac Viet Nam cong b6 tai thai dilm kit thiic nen do ke toan. Chenh lech ty gia thuc te phat sinh ky va chenh lech ty gia do danh gia lai so du cac khoan muc tien te tai thai diem cuoi nam dugc ket chuyen vao doanh thu hoac chi phi tai chinh trong ky Nguyen tdc ghi nhan cac khoan tirffng dirffng tiin: Cac khoan tuong duong tien la cac khoan dau tu ngan ban khong qua 3 thang co kha nang chuyen doi de dang thanh tien va khong c6 nhieu rui ro trong chuyen doi thanh tien ke tu ngay mua khoan dau tu do tai thai diem bao cao. 6. Nguyen tac ghi nhan hang ton kho: 6.1. Nguyen tdc danh gid hang ton kho: Hang tin kho dugc tinh theo gia goc. Truong hgp gia tri thu4n c6 thi thuc hien dugc thap ban gia glc thi phai tinh theo gia tri thuan co the thuc hien dugc. Gia glc hang tin kho bao gom chi phi mua, chi phi che bien va cac chi phi lien quan true tilp khac phat sinh dl co dugc hang ton kho a dia diem va trang thai hien tai. Gia goc ciia hang ton kho mua ngoai bao gom gia mua, cac loai thue khong dugc hoan lai, chi phi van chuyin, bic xip, bao quan trong qua trinh mua hang va cac chi phi khac co lien quan true tiep den viec mua hang ton kho. San pham da dang culi ky dugc danh gia theo phuang phap chi phi nguyen lieu vat lieu true tiep Phwffng phap xdc dinh gid tri hang tdn kho: Gia tri hang ton kho cuoi ky dugc xac dinh theo phuang phap nhap truac xuat truoc Phuffng phap hach toan hang ton kho: Cong ty ap dung phuang phap ke khai thuooig xuyen de hach toan hang ton kho cho hau bet hang ton kho, duy nhat ap dung kiem ke dinh ky doi vai nguyen lieu, cong cu tai bg phan dich vu khach san Lap du phong gidm gid hang tdn kho: Cong ty boat dong chu yeu trong ITnh vuc xay dung va dich vu nha hang, khach san. Nhu chx su dung din dau, nhap nguyen vat lieu hang boa din do. Hang tin kho culi ky ciia cong ty chii yeu la nguyen vat lieu chuan bi tap ket vao cong trinh va gia tri cong trinh dof dang nen cong ty khong trich lap du phong hang ton kho. 7. Nguyen tac ghi nhan cac khoan phai thu thuong mai va phai thu khac: 7.1. Nguyen tdc ghi nhan: Cac khoan phai thu khach hang, khoan tra truoc cho nguoi ban, phai thu ngi bg, phai thu theo tiln do kl hoach hgp ding xay dung (neu c6), va cac khoan phai thu khac tai thai diem bao cao, neu: - Co thai han thu hoi hoac thanh toan dual 1 nam dugc phan loai la Tai san ngan ban. - Co thofi ban thu hii hoac thanh toan tren 1 nam dugc phan loai la Tai san dai ban. 13

16 CONG TY CO PHAN XAY DlTNG 47 Dja chi: So 8 Bien Cuong - Quy Nhon - Binh Djnh Dien thoai: Fax: Bao cao tai chinh Icet thuc ngay 31/12/ Lap due phong phai thu kho doi: Cong ty hoat dong chu yeu trong ITnh vuc xay dung va dich vu nha hang, khach san. Voi hoat dong xay dung: cong ty chu yeu thi cong cac cong trinh diing nguon von Ngan sach; vai hoat dong kinh doanh du lich, dich vu: chu ylu la thu tien ngay nen cong ty khong trich lap du phong phai thu kho doi. 8. Nguyen tac xac ajnh khoan phai thu, phai tra theo tien do ke hoach hop dong xay dung: 4.1. Nguyen tac xdc dinh khoan phai thu tlteo tien do he hoach /top dong xay diptg: Khoan phai thu theo tien do ke hoach hap dong xay dung la gia tri khoan phai thu da phat hanh hoa don tai thai diem bao cao, theo hap dong xay dimg da ky qui dinh nha thau dugc thanh toan theo tiln do kl hoach Nguyen tac xdc dinh kitodn phai tra theo tien dp ke hoach hffp dong xay dirng: Khoan phai tra theo tien do ke hoach hgp dong xay dung la gia tri khoan phai tra da nhan dugc boa don tai thoi dilm bao cao cua nha thau, khi hgp dong xay dung da ky qui dinh nha thau dugc thanh toan theo tiln do ke hoach. 7. Nguyen tac ghi nhan va Idiau hao tai san CO dinh: 7.1. Nguyen tdc ghi nlian TSCD hiru hinh, TSCD vd hinh Tai san cl dinh dugc ghi nhan theo gia glc. Trong qua trinh su dung, tai san co dinh dugc ghi nhan theo nguyen gia, hao mon luy kl va gia tri con lai. Nguyen gia cua TSCD dugc xac dinh la gia mua cong toan bg chi phi ma don vi da bo ra de co dugc tai san do tinh den thai dilm dua tai san vao trang thai san sang su dung Phu-ffng pltdp klidu hao TSCD hiru hinli, TSCD vd hinh: Khdu hao dugc trich theo phuang phap duong thing. Thai gian khiu bao phu hgp vai Thong tu so 203/2009/TT-BTC ngay 20/10/2009 cua Bg Tai chinh va dugc uac tinh nhu sau: - Nha cua, vat kiln true nam - May moc, thilt bi nam Phuang tien van tai nam - Thilt bi van phong nam - Cac tai san khac nam - Phin mim quan ly nam Lai, lo thanh ly TSCD dugc hach toan nhu mot khoan lai hoac 16 trong ky phat sinh nghiep vu. TSCD v6 hinh la quyin sii dung dat kh6ng xac dinh thai ban, kh6ng trich khau hao. 8. Nguyen tac ghi nhan cac khoan dau tu tai chinh S.I.Nguyen tdc ghi nlidn Khoan diu tu vao cong ty con, c6ng ty lien ket dugc ke toan theo phuang phap gia g6c. Lgi nhuan thuin dugc chia tu c6ng ty con, c6ng ty lien kit phat sinh sau ngay dau tu ghi nhan vao bao cao kit qua boat dong kinh doanh. Cac khoan dugc chia khac la khoan giam tru gia g6c dau tu. Khoan diu tu vao c6ng ty lien doanh dugc kl toan theo phuang phap gia goc. Khoan von g6p lien doanh kh6ng dilu chinh thay dli cua phin so hiju cua c6ng ty trong tai san thuan cua c6ng ty lien doanh. Bao cao kit qua hoat dong kinh doanh cua cong ty phan anh khoan thu nhap dugc chia tu lgi nhuan thuin luy ke cua c6ng ty lien doanh phat sinh sau khi g6p v6n lien doanh. 14

17 CONG TY CO PHAN XAY DU>fG 47 Dia chi: So 8 Bien Cuong - Quy Nhon - Binh Djnh Dien thoai: Fax: * Bao cao tai chinh ket thuc ngay 31/12/2011 Hoat dong lien doanh theo hinh thuc hoat dong kinh doanh dong kiem soat va tai san dong kiem soat dugc cong ty ap dung nguyen tac ke toan chung nhu voi cac hoat dong kinh doanh thong thuang khac. Trong do: - Cong ty theo doi rieng cac khoan thu nhap, chi phi lien quan den hoat dong lien doanh va thuc hien phan bo cho cac ben lien doanh theo hgp dong lien doanh. - Cong ty theo doi rieng tai san gop von lien doanh, phan von gop vao tai san dong kiem soat va cac khoan cong ng chung, cong ng rieng phat sinh tir boat dong lien doanh Cac khoan dau tu chung khoan tai thoi diem bao cao, neu: - Co thai ban thu h6i hoac dao ban khong qua 03 thang ke tu ngay mua khoan dau tu do dugc coi la "tuong duong tien"; - Co thai ban thu hoi von duoi 1 nam dugc phan loai la tai san ngan ban; - Co thai ban thu hoi von tren 1 nam dugc phan loai la tai san dai ban. 9. Nguyen tac ghi nhan va von hoa cac khoan chi phi di vay. Chi phi di vay dugc ghi nhan vao chi phi san xuat, kinh doanh trong ky khi phat sinh tru chi phi di vay lien quan true tiep din viec diu tu xay dung hoac san xuat tai san do dang dugc tinh vao gia tri cua tai san do (dugc von hoa), bao gom cac khoan lai tien vay, phan bo cac khoan chilt khau hoac phu trgi khi phat hanh trai phieu, cac khoan chi phi phu phat sinh lien quan toi qua trinh lam thu tuc vay. - Viec v6n boa chi phi di vay se dugc tam ngung lai trong cac giai doan ma qua trinh dau tu xay dung hoac san xuit san phim do dang bi gian doan, trir khi su gian doan do la can thiet. - Viec von hoa chi phi di vay se chim dut khi boat dong chti yeu can thiet cho viec chuan bi dua tai san do dang vao su dung hoac ban. Chi phi di vay phat sinh sau do se dugc ghi nhan la chi phi san xuit, kinh doanh trong ky phat sinh. - Cac khoan thu nhap phat sinh do diu tu tam thai, cac khoan von vay rieng biet trong khi cho su dung vao muc dich co dugc tai san do dang thi phai ghi giam tru (-) vao chi phi di vay khi phat sinh von hoa. - Chi phi di vay dugc von boa trong ky khong dugc vugt qua tong so chi phi di vay phat sinh trong ky. Cac khoan lai tiln vay va khoan phan bl chilt khiu hoac phu trgi dirge von hoa trong timg ky khong dugc vugt qua si lai vay thuc tl phat sinh va so phan bo chiet khau hoac phu trgi trong ky do Nguyen tsc ghi nhan va von hoa cac khoan chi phi khac: Chi phi tra trudc: Chi phi tra truac ngdn han : La cac loai chi phi tra truac chi lien quan den nam tai chinh hien tai dugc ghi nhan vao chi phi san xuat kinh doanh trong 02 ky ke toan. Chi phi tra truac dai han : La cac loai chi phi thuc te da phat sinh nhung c6 lien quan den kit qua boat dong san xuit kinh doanh cua nhieu nien do ke toan bao gom : - Chi phi chuyin dia diem; - Chi phi chay thu co tai, san xuit thu phat sinh Ion ; Cong cu dung cu xuat dung co gia tri Ion ; - L6 chenh lech ty gia cua giai doan dau tu xay dung co ban ; - Chi phi sua chiia Ion tai san co dinh phat sinh mot Ian qua Ion ; Chi phi quang cao ; 15

18 CONG TY CO PHAN XAY DlTNG 47 Dja chi: S6 8 Bien Cuong - Quy Nhon - Binh Dinh Dien thoai: Fax: Bao cao tai chinh kit thuc ngay 31/12/2011 Cong ty tinli va phan bo chi phi tra tnrac dai ban vao chi phi san xuat kinh doanh can cu vao tinh chat, muc do tung loai chi phi dl ebon phuang phap va tieu thirc phan bo tcr 2 den 5 nam. 11. Nguyen tac ghi nhan cac khoan phai tra thuffng mai va phai tra khac Cac khoan phai tra nguoi ban, phai tra noi bo, phai tra khac, khoan vay tai thofi diem bao cao, neu: - Co thofi ban thanh toan dual 1 nam hoac trong mot chu ky san xuat kinh doanh dugc phan loai la Ng ngan ban. - Co thai han thanh toan tren 1 nam hoac tren mot chu ky san xuat kinh doanh dugc phan loai la Ng dai ban. Tai san thilu cho xu ly dugc phan loai la Ng ngsn ban. Thue thu nhap hoan lai dugc phan loai la Ng dai ban. 12. Nguyen tac ghi nhan chi phi phai tra, Quy du phong tro* cap mat viec lam: 12.1 Chi phi phai tra Cac khoan chi phi thuc te chua phat sinh nhung dugc trich truac vao chi phi san xuat, kinh doanh tren co so dam bao nguyen tac phu hgp giira doanh thu va chi phi. Khi cac chi phi do phat sinh, neu co chenh lech voi so da trich, ke toan tien hanh ghi bo sung hoac ghi giam chi phi tuong ung voi phan chenh lech. Hach toan vao chi phi nay gim: Lai vay phai tra Quy du phong tra cap mat viec lam Quy du phong trg cip mit viec lam dugc trich theo ty le 3% tren quy tiln luong lam co sof dong bao hi em xa hgi theo huomg dan tai Thong tu 82/2003/TT-BTC ngay 14/8/2003 cua Bg Tai chinh va dugc hach toan vao chi phi quan ly doanh nghiep trong ky 13. Nguyen tac chuyen doi ngoai te va cac nghiep vu du phong riii ro hoi doai Nguyen tac chuyen doi ngoai te dugc trinh bay tai Muc 1.2 neu tren. Nghiep vu du phong rui ro hii doai dugc Cong ty ap dung cho mot si khoan vay, cong ng phai tra theo hinh thuc ky hgp ding "hoan dli lai suit" voi ngan hang, hoac hgp ding "mua ban ngoai te co ky han". 14. Nguyen tac ghi nhan von chii so" hiru Von dau tu cua chu so hiru dugc ghi nhan theo si vin thuc gop ciia chu so hiiu. Von khac cua chii so hiru la khoan thue thu nhap doanh nghiep dugc mien giam cac nam truoc va khoan khac dugc hinh thanh tu lgi nhuan sau thul va dugc su dung vao viec khen thuofng hoac cac muc dich khac phuc vu cong tac dilu hanh ciia Ban Giam die, Hgi ding quan tri. Chenh lech ty gia hoi doai phan anh tren Bang can doi kl toan la chenh lech ty gia hii doai phat sinh hoac danh gia lai cuoi ky cua cac khoan muc co glc ngoai te ciia boat dong dau tu xay dung co ban. Lgi nhuan sau thue chua phan phoi la so lgi nhuan tir cac hoat dong cua doanh nghiep sau khi trir cac khoan dieu chinh do ap dung hoi to thay doi chinh sach ke toan va dieu chinh hoi to sai sot trgng yeu ciia cac nam truoc 16

19 CONG TY CO PHAN XAY DlTNG 47 Dja chi: So 8 Bien Cuong - Quy Nhon - Binh Dinh Dien thoai: Fax: ' Bao cao tai chinh k6t thiic ngay 31/12/2011 Nguyen tac ghi nhan cd tuc: Co tuc phai tra cho cac co dong dugc ghi nhan la khoan phai tra trong Bang can doi ke toan cua Cong ty sau khi co thong bao chia co tuc cua Hgi dong quan tri Cong ty. 15. Nguyen tac trich lap cac khoan du trir cac quy tir loi nhuan sau thue: Lgi nhuan sau thue thu nhap doanh nghiep sau khi dugc Hgi d6ng quan tri phe duyet dugc trich cac quy theo Dieu le Cong ty va cac quy dinh phap ly hien hanh, se phan chia cho cac ben dua tren ty le von gop. Cac quy cua Cong ty dugc trich lap theo quyet dinh tai Nghi quyet cua Dai hgi co dong thuong nien. 16. Nguyen tac va phucng phap ghi nhan doanh thu 16.1 Doanh thu ban hang duffc ghi nhan khi dong th&i thoa man cac dieu kien sau: Phan Ion rui ro va lgi ich gan lien voi quyen so hiiu san pham hoac hang hoa da dugc chuyin giao cho nguoi mua; - Cong ty khonp con nkm give quyin quan ly hang hoa nhu nguoi so hiju hang boa hoac quyen kiem soat hang boa; - Doanh thu dugc xac dinh tuong doi chac chan; - Cong ty da thu dugc hoac se thu dugc lgi ich kinh te tir giao dich ban hang; - Xac dinh dugc chi phi lien quan den giao dich ban hang Doanh thu cung cap dich vu dugc ghi nhan khi ket qua cua giao dich do dugc xac dinh mot each dang tin cay. Truong hgp viec cung cap dich vu lien quan den nhieu ky thi doanh thu dugc ghi nhan trong ky theo ket qua phan cong viec da hoan thanh vao ngay lap Bang Can d6i kl toan cua ky do. Kit qua cua giao dich cung cip dich vu dugc xac dinh khi thoa man cac dieu kien sau: - Doanh thu dugc xac dinh tuong doi chac chan; Co kha nang thu dugc lgi ich kinh te tu giao dich cung cap dich vu do; Xac dinh dugc phan cong viec da hoan thanh vao ngay lap Bang can doi ke toan; - Xac dinh dugc chi phi phat sinh cho giao dich va chi phi de hoan thanh giao dich cung cdp dich vu do Phan cong viec cung cap dich vu da hoan thanh dugc xac dinh theo phuang phap danh gia cong viec hoan thanh Doanh thu hoat dong tai chinh: Doanh thu phat sinh tu tiln lai, tiln ban quyin, cl tuc, lgi nhuan dugc chia va cac khoan doanh thu boat dong tai chinh khac dugc ghi nhan khi thoa man dong thai hai (2) dieu kien sau: - Co kha nang thu dugc lgi ich kinh te tir giao dich do; - Doanh thu dugc xac dinh tuong doi chac chan. cl tiic, lgi nhuan dugc chia dugc ghi nhan khi Cong ty dugc quyen nhan co tiic hoac dugc quyen nhan lgi nhuan tu viec gop von Doanh thu Hffp dong xay dung: dugc xac dinh theo gia tri khoi lugng thuc hien, dugc khach hang xac nhan bang nghiem thu tung Ian hoac theo phieu gia thanh toan, quyet toan ciia tung hang muc cong viec hoan thanh hoac toan bg cong trinh xay lap, boa don tai chinh, phii hgp voi quy dinh tai Chuan muc kl toan so 15 - Hgp dong xay dung. Doanh thu tir dich vu van tai dugc xac dinh theo hgp dong kinh te, bien ban xac nhan dich vu hoan thanh, phat hanh hoa don tai chinh va dugc khach hang chap nhan thanh toan. 17

20 CONG TY CO PHAN XAY DlTNG 47 Dja chi: So 8 Bien Cuong - Quy Nhon - Binh Dinh Dien thoai: Fax: Bao cao tai chinh ket thiic ngay 31/12/i2Qll 17. Nguyen tac va phuong phap ghi nhan chi phi hop dong xay dung, Trich lap du phong bao hanh cong trinh xay lap 17.1 Chi phi cua hffp dong xay dung gom: Chi phi true tiep lien quan den timg hop d6ng, chi phi chung dugc phan bo cho cac hgp dong co lien quan va cac chi phi khac co the thu lai tir khach hang theo cac dieu khoan cua hgp d6ng xay lip Phuvng phap lap ditphong: Doanh nghiep du kien muc ton that trich bao hanh cong trinh xay lap da tieu thu trong nam va tien hanh lap du phong cho timg cong trinh xay lap co cam ket bao hanh. Tong muc trich lap du phong bao hanh ctia cac cong trinh xay lap theo quy dinh da cam ket voi khach hang chiem 2% tren tong gia tri cong trinh. 18. Nguyen tac va phuong phap ghi nhan chi phi tai chinh, chi phi ban hang va chi phi quan ly doanh nghiep Chi phi tai chinh: Cac khoan chi phi dugc ghi nhan vao chi phi tai chinh gom: Chi phi di vay von bao gom lai tien vay va cac chi phi khac phat sinh lien quan true tiep den cac khoan vay dugc ghi nhan vao chi phi trong ky. Chi phi di vay lien quan true tiep den viec dau tu xay dung hoac san xuat tai san dof dang dugc tinh vao gia tri cua tai san do (dugc von hoa), bao gom cac khoan lai tien vay, phan bo cac khoan chiet khau hoac phu trgi khi phat hanh trai phieu, cac khoan chi phi phu phat sinh lien quan toi qua trinh lam thii tuc vay; Cac khoan 16 do thay doi ty gia h6i doai cua cac nghiep vu phat sinh lien quan den ngoai te; Chi phi ban hang va chi phi quan ly doanh nghiep: la cac khoan chi phi gian tiep phuc vu cho boat dong phan ph6i san pham, hang boa, cung cap dich vu ra thi truong va dieu hanh san xuit kinh doanh cua Cong ty. Mgi khoan chi phi ban hang va quan ly doanh nghiep phat sinh trong ky dugc ghi nhan ngay vao bao cao ket qua hoat dong kinh doanh cua ky do khi chi phi do khong dem lai lgi ich kinh te trong cac ky sau. 19. Nguyen tsc va phuong phap ghi nhan chi phi thue thu nhap doanh nghiep hien hanh: - Chi phi thue thu nhap doanh nghiep (TNDN) hien hanh: Chi phi thue TNDN hien hanh thi hien t6ng gia tri cua s6 thue phai tra trong nam hien tai va s6 thue hoan lai. Chi phi thue thu nhap doanh nghiep hien hanh dugc xac dinh tren co so thu nhap chiu thue va thue suat thue TNDN trong nam hien hanh. Thu nhap chiu thue khac voi lgi nhuan thuan dugc trinh bay tren bao cao kit qua boat dong kinh doanh vi kh6ng bao g6m cac khoan thu nhap hay chi phi tinh thul hoac dugc khiu tru trong cac nam khac (bao gom ca lo mang sang, neu c6). Viec xac dinh chi phi thue TNDN can cu vao cac quy dinh hien hanh ve thue. Tuy nhien nhirng quy dinh nay thay d6i theo tung tho'i ky va viec xac dinh sau cung ve thue TNDN tuy thuoc vao kit qua kiem tra cua co quan thue co tham quyen. 21. Cac nguyen tac va phuong phap ke toan khac Cot sff lap bao cao tai chinh: Bao cao tai chinh dugc lap va trinh bay dua tren cac nguyen tic va phuang phap ke toan co ban: co so don tich, boat dong lien tuc, gia goc, phii hgp, nhat quan, than trgng, trgng yeu, bu trir va co the so sanh. Cac ben lien quan: Mot ben dugc xem la ben lien quan den Cong ty neu co kha nang kiem soat Cong ty hay co anh huong trgng yeu den cac quyet dinh tai chinh va boat dong cua Cong ty. 18

21 Cong ty CO phan xay dyng 47 Dia chi: So 8 Bien Cuong - Quy Nhon - Binh Dinh Dien thoai: Fax: Thuyet minh bao cao tai chinh hop nhat kit thuc ngay 31/12/2011 BAN THUYET MINH BAO CAO TAI CHINH HOHP NHAT NAM 2011 (tiep theo) V. Thong tin bo sung cho cac khoan muc trinh bay tren bang can doi ke toan <Do'n vj tinh: VND> 1. Tien So cuoi nam So dau nam Tien mat Cty CP Xay Dung Cty CP Du Lich Him Ho Tien gui ngan hang Tien Viet Nam Cty CP Xay Dung Ngan hang BIDV Viet Nam - CN Binh Dinh Ngan hang Vietcombank Quy Nhon Ngan hang TMCP Cong thuong Cty CP Du Ljch Ham Ho Ngan hang BIDV Viet Nam - CN Binh Dinh Ngan hang NN PTNT Tay San Ngoai te (USD) Cty CP Xay Du-ng Ngan hang BIDV - CN Binh Dinh (397,34 USD) Cong Cac khoan tuo'ng du-cng tien So cuoi nam So dau nam Tiin gui ky han Ngan hang BIDV VN - CN Binh Dinh Cong Phai thu ciia khach hang So cuoi nam So dau nam Van phong cong ty i Khach san Hai Au Cong truong Binh De Trung tam day nghi Cty CP Du Lich Ham Ho Cong Tra trxro'c cho nguoi ban So cuoi nam So dau nam Van pliong Cty Xay dung Khach san Hai Au - - Cong Cac khoan phai thu khac So cuoi nam So dau nam Van phong cong ty Cong truong Serepok

22 Cong ty CO phan xay durng 47 Dja chi: S6 8 Bien Cuo-ng - Quy Nhon - Binh Dinh Dien tlioai: Fax: Thuyet minh bao cao tai chinh ho'p nhat ket thiic ngay 31/12/2011 BAN THUYET MINH BAO CAO tai CHINH HOfP NHAT NAM 2011 (tiep theo) Cong trumg A Luai Cong truong Phuoc Hoa Cong truong Dong Nai Cong truong Cay Ke Cong truong Krong Buk Cong truong Binh De Cong truong Nuoc Trong Cong truong Song Bung Cong truong Ta Rue Cong truong Thuong Kon Turn Xay dung nha 11 Bien Cuong Cong truong Van Phong Cong truong NMTD Dinh Binh Cong truong Ta Trach Cty CP Du Ljch Ham Ho 1, Khach san Hai Au (Du Ng TK 338) Cong Hang ton kho So cuoi nam So dau nam Cty CP Xay Dung Nguyen lieu, vat lieu Cong cu, dung cii Chi phi SX, KD da dang Hang hoa Cty CP Du Lich Him Ho Nguyen lieu, vat lieu ' : Cong cu, dung cu Hang hoa Tong cong gia goc hang ton kho Gia tri hang ton kho dimg de the chap, cam co dam bao cho cac khoan ng phai tra: khong. Gia tri hoan nhap dir phong giam gia hang ton kho trong ; nam: khong. Chi phi tra truo'c ngan han So cuoi nam So dau nam Cong cu dung cu Cong Thue va cac khoan khac phai thu cua Nha niro'c So cuoi nam So dau nam Thue gia trj gia tang Cong

23 Cong ty CO phan xay dung 47 Dia clii: So 8 Bien Cuong - Quy Nhon - Binh Dinh Dien thoai: Fax: Thuyet minh bao cao tai chinh hop nhat kgtthuc ngay 31/12/2011 BAN THUYET MINH BAO CAO TAI CHINH HOP NHAT NAM 2011 (tiep theo) 9. Tai san ngan han khac <tam ieng> So cuoi nam So dau nam Khoan tam iing cua Cong ty me Cty CP Du Ljch HSm Ho Cong ^ Tai san co djnh huu hinh <Chi tigt tai phu luc s6 01> Tang, giam tai san co dinh v6 hinh Quyen su dung dat Phan mem may vi tinh Tong cong Nguyen gia So die tai ngay 01/01/ Tang trong nam Giam trong nam So dutai ngay 31/12/ Gia tri hao mon luy ke Sddu tai ngay 01/01/ Khau hao trong nam Giam trong nam du tai ngay 31/12/ Gia trj con lai Sd dir tai ngay 01/01/ So du tai ngay 31/12/ Cong ty cp Xay dung 47: QuyIn su dung dk dien tich 488,5 m2 tai dia chi 4/7 duong s6 3, KP5, phuang Hiep Binh Phuoc, quan Thu Dire, thanh ph6 H6 Chi Minh khong xac dinh thoi han nen khong trich khau hao. Cong ty cp DL Ham Ho: Gia tri quyin su dung d4t dau nam tai Tay Phii, Son Tay khong xac dinh thoi han nen trich khau hao. 12. Chi phi XDCB do-dang So cuoi nam So dau nam Sira chira Ion khach san Hai Au Nha 11 Bien Cuong Cty CP Du Lich Ham Ho Cong Dau tu vao cong ty lien ket, lien doanh S6 cuoi nam So dau nam Cong ty CP Thuy dien Buon Don <5,6% von dieu le> Cong ty CP Thuy dien Djnh Binh <18,26% von dilu le> Cong

24 Cong ty CO phan xay dirng 47 Dja chi: S6 8 Bien Cuong - Quy Nhon - Binh Dinh Dien thoai: Fax: Thuyet minh bao cao tai chinh hop nhat ket thiic ngay 31/12/2011 BAN THUYET MINH BAO CAO TAI CHINH HOP NHAT NAM 2011 (tiep theo) 14. Chi phi tra trwoc dai han So cuoi nam So dau nam Chi phi cong cu dung cu khach san Hai Au Tien GPMB cum CN Phuoc An, Tuy Phuoc Chi phi cong cu dung cu Cty CP Du Ljch Ham Ho Cong Tai san dai han khac So cuoi nam So dau nam Ky cugc, ky quy dai han Ky quy XNK lao dong Ky quy moi truong Cong Vay va no- ngan han So cuoi nam So dau nam Ngan hang DT&PT Viet Nam - CN Binh Dinh Vay cac doi tuong khac Cong Phai tra nguoi ban So cuoi nam So dau nam Van phong Cty Khach san Hai Au Xuong sua chiia Cong truong Binh De Cong truong D6ng Nai Cong truong song Bung Xay dung nha 11 Bien Cuong Cty CP Du Lich Him Ho Cong Nguoi mua tra tien truo'c So cuoi nam So dau nam Cong trinh Long Song (duong) Cty xay dung thuy lgi 24 Cong trinh Ha Nhe Cong trinh Ho Djnh Binh Cong trinh Song Trau Cong trinh Ta Trach Cong trinh Van Phong ,

25 Cong ty CO phan xay dirng 47 Dja chi: S6 8 Bien Cuang - Quy Nhan - Binh Dinh Dien thoai: Fax: Thuyet minh bao cao tai chinh hcrp nhat ' ket thiic ngay 31/12/2011 BAN THUYET MINH BAO CAO TAI CHINH HOP NHAT NAM 2011 (tiep theo) Cong trinh Ta Rue Cong trinh Dambri Cong trinh Song Bung 4A Cong trinh Tien Thuan Cong trinh NMTD Djnh Binh Cong Thue va cac khoan phai nop Nha niroc So cuoi nam So dau nam Cty CP Xay Du-ng 47 Thue GTGT Thue thu nhap doanh nghiep Thue thu nhap ca nhan Thue tieu thu dac biet Cac khoan phai nop ngan sach Nha nuoc khac Cty CP Du Lich mm Ho Thu6 GTGT Cong ( ) ( ) Chi phi phai tra So cuoi nam So dau nam Cong trinh Dong Nai 4 Cong trinh Phuoc Hoa Cong trinh Nuac Trong Cong trinh Ta Rue Cong trinh K Rong Buk Cong trinh Se Re Pok Cong trinh Van Phong Cong trinh Dinh Binh Cong trinh Tra Co Cong Cac khoan phai tra, phai nop ngan han khac So cuoi nam So dau nam Kinh phi cong doan Phai tra ve co phan hoa Phai tra khac Van phong cty Khach san Hai Au Van phong cty (Du Co TK 1388) Cong truong Van phong

26 Cong ty CO phan xay du-ng 47 Dia chi: So 8 Bien Cuong - Quy Nhon - Binh Dinh Dien thoai: Fax: Thuyet minh bao cao tai chinh hop nhat k6t thiic ngay 31/12/2011 BAN THUYET MINH BAO CAO TAI CHINH HOP NHAT NAM 2011 (tiep theo) Cong truong Hoa Son Cong truong Krong Buk Cty CP Du Ljch Ham Ho Cong Vay va ng dai han So cuoi nam So dau nam Vay dai han Ngan hang BIDV - CN Binh Dinh (VND) Ngan hang BIDV - CN Binh Djnh (USD) No' dai han Ban QL DT va XD Thuy lgi 6 (CT Nuoc Trong) Ban QL DT va XD Thiiy lgi 6 (CT thiiy dien Nuoc Trong) Ban QL DT va XD Thiiy lgi 7 (CT Ta Rue) Ban QL DT va XD Thuy lgi Cong ty CP tu van xay dung dien Cong ty CP TD VTnh Son Song Hinh Ban QL DT va XD Thiiy lgi Cong ty cp Thiiy dien Buon Don (CT Seropok 4A) Cong Von chii sff hiru 23.1 Bang doi chieu bien dong ciia von chii sff hiru <Chi tiet tai phu luc so 02> 23.2 Chi tiet von dau tu ciia chii SO" hiru So cuoi nam So dau nam Von gop ciia Nha nuoc <25,96%> Von gop ciia cac d6i tuong khac <74,04%> Cong Cac giao dich ve von vol cac chii so" hiiu va phan phoi co tire, led nhuan dugc chia: Nam nay Nam triro'c - Von dau tu ciia chu so hu'u Von gop dau nam Von gop tang trong ky Von gop giam trong ky - - Von gop cuoi ky Co tu'c, lgi nhuan da chia

27 Cong ty c6 phan xay du-ng 47 Thuyet minh bao cao tai chinh ho-p nhat Dia chi: So 8 Bien Cuotig - Quy Nhon - Binh Dinh Dien tlioai: Fax: ket thuc ngay 31/12/2011 BAN THUYET MINH BAO CAO TAI CHINH HOP NHAT NAM 2011 (tiip theo) 23.4 Co phieu Nam nay Nam truo'c So luong CO phieu dang ky phat hanh: So lugng CO phieu ban ra cong chiing: Co phieu pho thong: Co phieu mi dai: So luong CO phieu dang luu hanh: Co phieu pho thong: Cd phieu ini dai: Menh gia co phieu dang luu hanh: dong/l co phieu Cac quy ciia doanh nghiep So cuoi nam So dau nam Quy dau tu phat trien Quy du phong tai chinh Cong VI. Thong tin bo sung cho cac khoan muc trinh bay tren Bao cao ket qua hoat dong kinh doanh 24. Tong doanh thu ban hang va cung cap djch vu Nam nay Nam truo'c Cong ty CO phan xay du-ng Doanh thu ban hang Doanh thu thi cong xay lap chinh Djch vu khach san du lich Doanh thu nhugng ban vat tu Doanh thu cho thue tai san Djch vu thi nghiem ' Doanh thu khac Cong ty CO phan Du lich Ham Ho Cong Cac khoan giam tru doanh thu Nam nay Nam truo'c Thue tieu thu dac biet cua khach san Hai Au Cong

28 Cong ty CO phan xay dyng 47 Dia chi: So 8 Bien CiroTig - Quy Nhon - Binh Dinh Dien tlioai: Fax: Thuyet minh bao cao tai chinh ho'p nhat ket thiic ngay 31/12/2011 BAN THUYET MINH BAO CAO TAI CHINH HOP NHAT NAM 2011 (tiip theo) 26. Doanh thu thuan ve ban hang va cung cap djch vu Nam nay Nam truo'c Cdng ty CO phan xay dimg 47 Doanh thu ban hang Doanh thu thi cong xay lap chinh Djch vu khach san du ljch Doanh thu nhugng ban vat tu Doanh thu cho thue tai san Djch vu thi nghiem Doanh thu khac Cong ty CO phan Du lich Ham Ho Cong Gia von ban hang Nam nay Nam triro'c Cong ty Cdphhn Xay dimg 47 Gia von ban hang Gia von thi cong xay lap chinh Gia von Djch vu KS Du Ljch Gia von nhuong ban vat tu Gia von hang ban kliac Cong ty Co phan Du lich Ham Ho Cong Doanh thu hoat dong tai chinh Nam nay Nam truo'c Cong ty Co phan Xay dimg 47 Lai gop von tii- Cty CP Thuy dien Dinh Binh Lai tien giii ngan hang Chenh lech ty gia Cong ty Co phcin Du lich Ham Ho Cong

29 Cong ty CO phan xay dung 47 Thuyet minh bao cao tai chinh hcrp nhat Dja chi: So 8 Bien Cuong - Quy Nhon - Binh Djnh Bien thoai: Fax: kit thuc ngay 31/12/2011 BAN THUYET MINH BAO CAO TAI CHINH HOP NHAT NAM 2011 (tiep theo) 29. Chi phi tai chinh Nam nay Nam truo'c Cong ty Cd phan Xay dimg 47 Chi phi lai vay Phi bao lanh thuc hien cac cong trinh Chenh lech ty gia Cong ty Cd phan Du lich Ham Hd ^ Cong Thu nhap khac Nam nay Nam truo'c Tien thu hoi cong ng da xir ly Thu tien bao hiem xe Thu nhap khac Cong Chi phi thue thu nhap hien hanh Nam nay Nam truo'c Chi phi thue TNDN tinh tren thu nhap chiu thue ky hien hanh Dieu chinh chi phi thue thu nhap doanh nghiep ciia cac ky truoc vao chi phi thue thu nhap doanh nghiep hien hanh ky nay. Chi phi san xuat kinh doanh theo yeu to Nam nay Nam triro'c Cong ty Co phan Xay dimg Chi phi nguyen lieu, vat lieu Chi phi nhan cong Chi phi khau hao tai san co dinh Chi phi djch vu mua ngoai Chi phi khac bang tien Cong ty Co phan Du ljch Ham Hd Chi phi nguyen lieu, vat lieu Chi phi nhan cong Chi phi khau hao tai san co djnh Chi phi dich vu mua ngoai Cong

30 Cong ty CO phan xay dung 47 Dja chi: S6 8 Bien Cuong - Quy Nhon - Binh Dinh Dien tlioai: Fax: Thuyet minh bao cao tai chinh hop nhat k t thiic ngay 31/12/2011 BAN THUYET MINH BAO CAO TAI CHINH HOP NHAT NAM 2011 (dip theo) VII. Thong tin bo sung cho cac khoan muc trinh bay trong bao cao lu-u chuyen tien te Cac giao dich khong biing tien anh huong den bao cao luu chuyen tien te va cac khoan tien do doanh nghiep nam giu nhung khong duoc sir dung. Mua tai san bang each nhan cac khoan ng lien quan true tiep hoac thong qua cac nghiep vu cho thue tai chinh Nam nay - Tong TSCD tang trong ky trong do mua bang each nhan ng VIII Nhiing thong tin khac 1. Thong tin so sanh 2. La so lieu dugc \ky tie bao cao tai chinh hgp nhat cho nam tai chinh 2010 cua Cong ty co phan xay dung 47 da dugc kiem toan boi Cong ty TNHH Kilm toan va kl toan Ha Noi (CPAHANOI). Thong tin ve hoat dong lien tuc Ban Ting Giam die khsng dinh ring, Cong ty se tilp tuc boat dong san xuat kinh doanh trong ky hoat dong tiep theo. 3. Nhiing thong tin khac Lai CO- ban tren co phieu Nam nay Nam truoc Lgi nhuan de tinh lai co ban tren cl phieu So binh quan gia quyen cua co phieu pho thong Lai tren co phieu Mot so chi tieu tai cliinh Chi tieu DVT Nam nay Nam tru-oc L Bo tri CO- cau tai san va co" can von I.l. Bo tricot cau tai san - Tai san ngin han/tong tai san % 69,52 67,71 - Tai san dai han/tong tai san % 30,48 32, Bo tricff cau von - Ng phai tra/tong nguon von % 88,20 88,02 - Von chu so hu'u/tong nguon von % 11,65 11,82 2. Kha nang thanh toan 2.1. Kha nang thanh toan tong quat lln 1,13 1, Kha nang thanh toan ng ngin ban Ian 1,06 1, Kha nang thanh toan nhanh l4n 0,13 0,04 3. Ty suat sinh Im 3.1 Ty suat Iffi nhuan tren doanh thu - Ty suat lgi nhuan truoc thue/doanh thu % 2,46 2,40 - Ty suat lgi nhuan sau thue/doanh thu % 1,87 1, Ty suat Iffi nhuan tren tong tai san - Ty suat lgi nhuan truac thue/tong tai san % 2,43 3,06 - Ty suat lgi nhuan sau thue/ Tong tai san % 1,85 2, Ty suht lai nhuan sau thue tren vdn CSH % 30,35 36,48 28

31 Cong ty CO phan xay dyng 47 Thuyet minh bao cao tai chinh ho'p nhat Dia chi: S6 8 Bien Cuang - Quy Nhon - Binh Dinh Dien thoai: Fax: kgtthuc ngay 31/12/2011 BAN THUYET MINH BAO CAO TAI CHINH HOP NHAt NAM 2011 Thong tin khac (tiip theo) Quyet toan thue ciia cong ty se chiu su kiem tra ciia co quan thue. Do viec ap dung Luat va cac quy dinh ciia thue ve viec ap dung cac quy dinh va chuan muc kiem toan cho cac giao djch tai don vj co the dugc giai thich theo each khac nhau. Vi vay, so thue dugc trinh bay tren Bao cao tai chinh co the dugc thay doi theo quyet djnh ciia CO quan thue. Quy Nhan, ngay 20 thang 01 nam

32 Th Cong ty CO phan xay du'ng 47 Dja chi: So 8, Bien Cuong, Thanh pho Quy Nhon, tinh Binh Djnh Dien thoai: Fax: Phu luc so 01:Tinh hinh tang giam TSCD hiru hinh ho'p nhat Khoan muc I.Nguyen gia TSCD 1. So du-tai ngay 01/01/ So tang trong nam - Mua sam moi - Xay dung moi - Tang khac 3. So giam trong nam - Thanh ly - Giam khac 4. Sodutai ngay 31/12/2011 II. Gia trj hao mon liiy ke 1. Sodtftai ngay 01/01/ Khau hao trong nam - Trich trong nam - Tang khac 3. Giam trong nam - Thanh ly - Giam khac 4. Sodutai ngay 31/12/2011 III. Gia tri con lai 1. Tai ngay 01/01/ Tai ngay 31/12/2011 Nha cira vat kien triic May moc thiet bj , Phuffng tien van tai Thiet bj, dung cu QL Gia trj con lai cuoi nam ciia TSCD huu hinh da dimg the chap, cam CO cac khoan vay Nguyen gia TSCD cuoi nam da khau hao het nhung van con sir dung:

33 Cong ty CO phan xay dung 47 Dia chi: S6 8, Bien Cuong, Thanh pho Quy Nhon, tinh Binh Djnh Dien thoai: Fax: Phu luc so 02: Tinh hinh tang giam Von chii sd huu Nam truoc Noi dung Von dau tu- ciia chii so- huu Thang du von CO phan Von khac thuoc CSH Chenh lech ty gia h6i doai Quy dau tuphat trien Quy duphong tai chinh 1. So du' dau nam Tang v6n trong nam truac Lai trong nam truoc Trich lap cac quy Giam v6n trong nam trudrc Chia c6 tuc Giam khac: Trich lap quy khen thuong phuc lgi Tn'ch lap quy dy phong tai chfnh Trich lap quy khen thucmg phuc lgi Giam khac So du cuoi nam Nam nay 1. So du-ngay 01/01/ Tang von trong nam nay Lai trong nam nay Trich lap cac quy Tang khac Chia CO tiic Giam khac: Trich lap quy dku tu phat trien Trich lap quy du phong tai chinh Trich lap quy khen thucmg phiic lgi Giam khac So du-ngay 31/12/ Q thu

34 Cong ty CO phan xay dyng 47 Dia chi: So 8, Bien Cuong, Thanh pho Quy Nhon, tinh Binh Dinh Bien thoai: Fax: Thuyet minh bao cao tai chinh hcrp nhat kit thuc ngay 31/12/2011 Phu luc so 03: Bang xac djnh loi ich ciia co dong thieu so TT Chi tieu Von chii so hiju Cong ty Co phan XD 47 Lgi ich ciia c6 dong thilu s6 1 Von dau tu cua Chii so hiiu Thang du von co phan Quy dau tu phat trien Quy dy phong tai chinh Quy khac thuoc von Chii so huu Lgi nhuan chua phan phoi Cong