BAO CAO TAI CHINH HOfP NHAT DA BlfOC GIAI DOAN TU* NGAY 01/01/2011 DEN 30/09/2011 SOAT XET CONG TY CO PHAN DAU TlT va XAY DlTNG TIEN GIANG

Transcription

1 BAO CAO TAI CHINH HOfP NHAT DA BlfOC GIAI DOAN TU* NGAY 01/01/2011 DEN 30/09/2011 SOAT XET CONG TY CO PHAN DAU TlT va XAY DlTNG TIEN GIANG

2 MUC LUC BAO CAO CUA HOI BONG QUAN TRI BAO CAO SOAT XET BAO CAO TAI CHINH DA DU'OfC KlfeM TOAN 1. Bang can doi ke toan 2. Bao cao ket qua boat dong kinh doanh 3. Bao cao luu chuyen tien te 4. Thuyet minh bao cao tai chinh

3 CONG TY CO PHAN DAU TlT VA XAY DlTNG TIEN GIANG BAO CAO CUA HQI DONG QUAN TRI Hoi dong Quan tri Cong ty Co phan Dau tu va Xay dung Tien Giang (goi tat la "Cong ty") han hanh trinh bay bao cao nay cung vai cac Bao cao tai chinh hop nhat da dugc scat xet cua Cong ty cho giai doan tu ngay 01/01/2011 den 30/09/2011. Bao cao tai chinh Hop nhat bao gom bao cao tai chinh cua Cong ty Co phan Dau tu va Xay dung Tien Giang va cac Cong ty con sau: Ten cong ty Cong ty TNHH Mot thanh vien Be tong Ticco Cong ty TNHH Mot thanh vien Xay dung Ticco Cong ty Co phan Dau tu va Xay dung Ticco An Giang Ty le sffhiiu 100,00% 100,00% 62,05 % 1. Thanh vien Hoi dong Quan tri va Ban Tong Giam doc Thanh vien Hpi dong Quan trj va Ban Tong Giam doc trong giai doan tu ngay 01/01/2011 den 30/09/2011 va den ngay lap bao cao nay gom c6: Hoi dong quan tri Ho va ten Ong Doan Thanh Dat Ong Le Van Diep Ong Le Vinh Hien Ong Nguyen Bang Gia Bao Ong Tran Hoang Huan Ong Tran Ngoc Tuan Ong Hajime Kaburagi Ong Le Phu Cu Ban Tong Giam doc Chuc danh Chu tich Pho Chu tjch Thanh vien Thanh vien Thanh vien Thanh vien (Bo nhiem tu ngay 19/04/2011) Thanh vien (Bo nhiem tu ngay 19/04/ bai nhiem ngay 24/07/2011) Thanh vien (Bo nhiem tu ngay 25/07/2011) Ho va ten Ong Doan Thanh Dat Ong Phan Van Nghiep Ong Dao Huy Hoa Ong Le Van Huong Ong Nguyen Bang Gia Bao Ong Le Quang Tien Chirc danh Tong Giam doc (Bai nhiem tu ngay 30/06/2011) Tong Giam doc (Bo nhiem tu ngay 01/07/2011 va bai nhiem ngay 30/09/2011) Tong Giam doc (Bo nhiem tu ngay 01/10/2011) Pho Tong Giam doc (Bai nhiem tu ngay 30/05/2011) Pho Tong Giam doc (Bai nhiem tu ngay 30/06/2011) Pho Tong Giam d6c 1

4 CONG TY CO PHAN DAU TlT VA XAY DU"NG TIEN GIANG BAO CAO CUA HQI DONG QUAN TRI A r,. 1 TT ^ TT - Pho Tone Giam doc (Bai nhiem tu ngay 30/06/2011 Ong Tran Hoang Huan,, ;,f.,.. \/1^ll^ ^ ^ va bo nhiem lai tu ngay 19/09/2011) Ba Dao Thi Kieu Trinh Ke toan trucmg (Bai nhiem tir ngay 30/06/2011) Ong Nguyen Hoang Son Ke toan trucmg (Bo nhiem tu ngay 01/07/2011) 2. Danh gia hoat dong kinh doanh Ket qua hoat dong cua Cong ty cho giai doan tu ngay 01/01/2011 den ngay 30/09/2011 va tinh hinh tai chinh ket thuc cung ngay dugc trinh bay trong bao cao tai chinh tu trang 06 den trang 32 (dinh kem). Ket qua hoat dong kinh doanh Doanh thu thuan Lgi nhuan truoc thue theo so ke toan dong dong 3. Trach nhiem cua Ban Tong Giam doc Ban Tong Giam doc Cong ty c6 trach nhiem lap bao cao tai chinh hang nam phan anh mot each trung thuc va hop ly tinh hinh tai chinh cijng nhu ket qua hoat dong kinh doanh va tinh hinh luu chuyen tien te ciia Cong ty trong nam. Trong viec lap bao cao tai chinh nay, Ban Tong Giam doc dugc yeu cau phai: Lua chon cac chinh sach ke toan thich hop va ap dung cac chinh sach do mot each nhat quan; < Dua ra cac xet doan va uac tinh mot each hgp ly va than trong; Neu ro cac nguyen tac ke toan thich hgp c6 dugc tuan thu hay khong, c6 nhung ap dung sai lech trong yeu can dugc cong bo va giai thich trong bao cao tai chinh hay khong; r 11 t* Lap bao cao tai chinh tren ca sa hoat dong lien tuc tru trucmg hgp khong the cho rang Cong ty se tiep tuc hoat dong kinh doanh. Ban Tong Giam doc Cong ty chju trach nhiem dam bao rang so sach ke toan dugc ghi chep mot each phu hgp de phan anh mot each hgp ly tinh hinh tai chinh cua Cong ty a bat ky thai diem nao va dam bao rang bao cao tai chinh tuan thu cac chuan mue ke toan Viet Nam, he thong he toan Viet Nam va cac quy dinh hien hanh khac ve ke toan tai Viet Nam. Ban Tong Giam doc cung chju trach nhiem dam bao an toan cho tai san cua Cong ty va thuc hien cac bien phap thich hgp de ngan chan va phat hien cac hanh vi gian Ian va sai pham khac. < Ban Tong Giam doe xac nhan rang Cong ty da tuan thu cac yeu cau neu tren trong viec lap bao cao tai chinh. 2

5 CONG TY CO PHAN DAU TU VA XAY DtTNG TIEN GIANG BAO CAO CUA HOI DONG QUAN TRI 4. Cong ty kicm toan Cong ty TNHH Kiem toan Viet Nhat da ducrc chi dinh soat xet bao cao tai chinh hap nhat giai doan tu ngay 01/01/2011 d^n 30/09/20! 1 cho Cong ty. 5. Y kien cua Hoi dong Quan trj Hoi dong Quan tri nhan thay bao cao tai chinh phan anh dung tinh hinh tai chinh, ket qua boat dong kinh doanh va luii chuyen tien t? cua Cong ty vao ngay lap bao cao tai chinh. TM. Hoi dong Quan tri Chu tich ^ DOAN THANH DAT Ngay thang nam 2011

6 ^ KTVN AUDIT & A D V I S O R Y S6: 76b/BCKT-2011 TP. HCM, ngay 14 thang 11 nam 2011 BAO CAO SOAT XET Kinh gu-i: Hoi dong Quan tri va Ban Tong Giam doc Cong ty Co phan Dau tu* va Xay dung Tien Giang Cong ty TNHH Kiem toan Viet Nhat da soat xet cac bao cao tai chinh hop nhat cua Cong ty C6 phan Dau tu va Xay dung Tien Giang (goi tat la "Cong ty") bao gom Bang can doi ke toan hop nhat tai ngay 30/09/2011, Bao cao ket qua boat dong kinh doanh hgp nhat, Bao cao luu chuyen tien te hop nhat va Thuyet minh bao cao tai chinh hop nhat cho giai doan tai chinh ket thuc cung ngay dugc lap vao ngay 25/10/2011 tu trang 06 den trang 32 dinh kem. Nhu da trinh bay trong bao cao cua Hoi dong Quan tri tu trang 01 den trang 03, Ban Tong Giam doc Cong ty c6 trach nhiem lap va trinh bay bao cao tai chinh. Trach nhiem cua chiing toi la dua ra y kien ve bao cao tai chinh nay dua tren ket qua cua cupc kiem toan. Chung toi da thuc hien cong tac soat xet theo cac chuan muc kiem toan Viet Nam. Cac chuan muc nay yeu cau chung toi phai lap ke hoach va thuc hien cong tac soat xet de dat dugc su dam bao hgp ly rang bao cao tai chinh khong c6 cac sai sot trong yeu. Cong tac soat xet bao gom chu yeu la viec trao doi voi nhan sir cvia Cong ty va ap dung cac thii tuc phan tich tren nhung thong tin tai chinh; cong tac nay cung cap mot muc do dam bao thap han cong tac kiem toan. Chung toi khong thuc hien cong viec kiem toan nen khong dua ra y kien kiem toan Tuy nhien, ca so dam bao cua Chung toi bi anh huong bai cac van de sau: 1. Nhu da neu tai muc 4.3 Thuyet minh Bao cao tai chinh, gia tri quyen su dung 5.666,10 m2 d4t con lai tai KDC My Thanh Hung theo so ke toan la dong tuy nhien gia tri diu tu thuc t^ la dong ( d6ng/m2). Su khac bict nay la do phan Ian chi phi de c6 dugc quyen su dung dat da dugc ghi nhan vao ket qua boat dong trong nam Dieu nay dan den viec ghi nhan gia tri quyen su dung dat tren so sach chua hgp ly va lam anh huong den Igi nhuan liay ke tai ngay 30/09/ Den thai diem phat hanh bao nay, chung toi van chua nhan dugc xac nhan cong ng doi vai khoan ng phai tra Cong ty Phat tri^n Ha ting Khu Cong Nghiep tai ngay 30/09/2011 vai so dong. D6ng thai chung toi van thu thap dugc bang chung khac ve tinh hgp!y ve so du va nghia vu c6 lien quan den khoan ng phai tra tren. Head Office in HCMC 139 Calmette, District 1 Tel /81/82 Fax hcm.f pt.vn Ha Noi Branch 13/6 Kim Dong, Hoang Mai Dist. Tel : /34 Fax : ktvnhanoi@yahoo.com Rep.Office in Ca Mau Ngo Quyen, Ca Mau City Tel : Fax;

7 Tren co" so* cong tac soat xet cua chung toi, ngoai trir anh hucmg ciia cac van de neu tren, chung toi khong thay c6 sir kien nao de chung toi cho rang bao cao tai chinh kern theo day khong phan anh trung thirc va hop ly tren cac khia canh trong yiu phu hop vcfi chu^n mirc kk toan Viet Nam va cac quy dinh phap ly c6 lien quan. Chung chi KTV s6: 0351/ KTV Chung chi KTV s6: 0413/KTV

8 CONG TY CO PHAN DAU TlT VA XAY DU NG TIEN GIANG BANG CAN DOI KE TOAN HOP NHAT Tai ngay 30 thang 09 nam 2011 Pffn vi tinh: Viet Nam dong (VND) TAI SAN Ma so Thuyet minh 30/09/ /01/2011 A. TAI SAN NGAN HAN Tien va cac khoan tvtaag dtrcrng tien Tien Cac khoan tirong dirong tien II. Cac khoan dau tir tai chinh ngan ban III. Cac khoan phai thu ngan han Phai thu khach hang Tra truac cho ngirai ban Phai thu noi bo ngan han Phai thu theo tien dp ke hoach hgp dong xay dimg Cac khoan phai thu khac DLT phong cac khoan phai thu ngan han kho doi 139 ( ) ( ) IV. Hang ton kho Hang ton kho Dii phong giam gia hang ton kho V. Tai san ngan han khac Chi phi tra tmoc ngan han Thue GTGT dugc khau trir Thue va cac khoan khac phai thu Nha nuac Tai san ngan han khac Cac thuyet minh dinh kem la mot bo phdn khong tdch rai cua bdo cdo tdi chinh 6

9 CONG TY CO PHAN DAU TU* VA XAY DlTNG TIEN GIANG BANG CAN DOI KE TOAN HOP NHAT Tai ngay 30 thang 09 nam 2011 Dffn vi tinh: Viet Nam d6ng (VND) TAI SAN Ma so Thuyet minh 30/09/ /01/2011 B. TAI SAN DAI HAN I. Cac khoan phai thu dai han II. Tai san c6 djnh Tai san c6 dinh hiru hinh Nguyen gia Gia trj hao mon luy ke 223 ( ) ( ) 2. Tai san c6 dinh thue tai chinh Nguyen gia Gia tri hao mon IGy ke 226 ( ) ( ) 3. Tai san c6 dinh v6 hinh Nguyen gia Gia tri hao mon igy ke 229 ( ) ( ) 4. Chi phi xay dimg co ban da dang ni. Bat dong san dau tir Nguyen gia Gi^ tri hao mon luy ke IV, Cac kboan dau tu* tai chinh dai han Dau tu vac cong ty con Dau tu vao cong ty lien ket, lien doanh Dau tu dai han khac Dir phong giam gia dau tu tai chinh dai han V. Tai san dai han khac Chi phi tra truoc dai han Tai san thue thu nhap hoan lai Tai san dai han khac VX. Lffi the thuxmg mai TONG CONG TAI SAN Cdc thuyet minh dinh kem Id mqt bq phgn khong tdch rai cua bdo cdo tai chinh 1

10 CONG TY CO PHAN OAU TlT VA XAY DlTNG TIEN GIANG * BANG CAN DOI KE TOAN HOP NHAT Tai ngay 30 thang 09 nam 2011 J \i vi ti'nh: Vict Nam dong (VND) i NGUON VON Ma sd Thuyet minh 30/09/ /01/2011 A. NQfPHAI TRA I. Na ngan han Vay va na ngan han 311 4, Phai tra ngucfi ban Ngucfi mua tra tien tmac Thue va cac khoan phai nop nha nude Phai tra ngudi lao dpng 315 4, Chi phi phai tra Cac khoan phai tra. phai nop ngan han khac 319 4, Dir phong phai tra ngan han I Quy khen thudng, phuc II. Na dai han Phai tra dai han ngudi ban Phai tra dai han npi bg Phai tra dai han khac Vay va ng dai hgn Thue thu nhap hoan lai phai tra Dur phong trg cap mat vice lam n 7. Du phong phai tra dai han Doanh thu chua thue hien Quy phat trjen khoa hgc va cong nghe B. NGUON VON CHU SGf HLTU I. Von chii sd hiru Von dau tu ciia chii sd hiiu ] 2. Thang du von c6 phan Quy dau tu phat trien i 8. Quy dir phong tai chinh Lgi nhuan sau thue chua phan phoi Nguon von dau tu XDCB Nguon kinh phi va quy khac r C LOI ich CUA C6 DONG THIEU SO TONG CONG NGUON VON ' 1. Cac thuyet minh dmh kern la mot b0 phan khong lack rai cua bdo cdo tai chinh 8

11 CONG TY CO PHAN DAU TU^ VA XAY DUNG TIEN BANG CAN DOI KE TOAN HOP NHAT * Tai ngay 30 thang 09 nam 2011 DoTi vi tinh: Viet Nam dong (VND) CAC CHI TIEU NGOAI BANG CAN DOI KE TOAN GIANG CHI TIEU Thuyet minh 30/09/ /01/ Tai san thue ngoai 2. Vat tu, hang hoa nh^n gicr hp, nhan gia cong 3. Hang hoa nhan ban ho, nhan ky giri, ky cirgc 4. No kho doi da xu ly 5. Ngoai te cac loai 6. Dir toan chi sir nghiep, dy an - - Ngay 25 thang 10 nam 2011 Cdc thuyet mirth dinh kern Id mdl bo phdn khong tdch rai cua bdo cdo tai chinh 9

12 CONG TY CO PHAN DAU TU VA XAY DUNG TIEN GIANG BAO CAO KET QUA HOAT DONG KINH DOANH HOP NHAT Cho giai doan tur ngay 01/01/2011 den ngay 30/09/2011 (The hien bang dong Viet Nam (VND), ngoai trir trirong h^p c6 ghi chu bang dong tien khac) CHI TIEU Ma so Thuyet minh Tir 01/07/2011 den 30/09/2011 Tir 01/01/2011 den 30/09/2011 Tir 01/01/2010 den 30/09/ Doanh thn ban hang va cung cap djch vu , Cac khoan giam trir doanh thu Doanh thu thuan ve ban hang va cung cap djch vu Gia von h^ng ban ^ nhuan g^p ve ban hang va cung cap djch vu , , Doanh thu hoat dpng tai chinh 21 5, Chi phi tai chinh Trong do: Chi phi iai vay } Chi phi ban hang Chi phi quan ly doanh nghiep Lyi nhuan thuan tir hoat dqug kinh doanh Thu nhap khac Chi phi khac Lol nhuan khac 40 ( ) ( ) ( 14. Lpi nhuan trong Cong ty lien ket, lien doanh Tong Igi nhuan ke toan iruvtz thue , , Chi phi thue TNDN hi^n hanh , Chi phi thue TNDN hoan l^i 52 ( ) ( ) ( ) Cdc thuyet minh dinh kem Id mqt bp phgn khong tdch rai cua bdo cdo tai chinh 10

13 CONG TY CO PHAN DAU TU VA XAY DyNG TIEN GIANG BAO CAO KET QUA HOAT DONG KINH DOANH Cho giai doan tir ngay 01/01/2011 den ngay 30/09/2011 (The hi^n bang dong Vift Nam (VND), ngoai trtr trirong hp'p c6 ghi chu b^ng dong tien khac) 18. I^i nhuan sau thue thu nhap doanh nghiep Lgfi nhuan sau thue ciia c6 dong thieu so L<yi nhugn sau thue ciia co dong cua cong ty Lai ca ban tren co phieii Ngay 25 thang 10 nam 2011 Ke foan triroiig Tong Giam doc &m <% ^ca Cdc Ihuyel minh Jinh kern la mqt 6(i phqn khong tach rai cita bdo cao tdi chink 11

14 CONG TY CO PHAN DAU TU VA XAY DVNG TIEN GIANG BAO CAO LUU CHUYEN TIEN TE HQP NHAT Cho giai tloan tir ngay 01/01/2011 den ngay 30/09/2011 (The hien bang dong Viet Nam (VND), ngoai trir trirotig h9p c6 ghi chu bang dong tien khac) CHI TIEU I. LlTU CHUYEN TIEN TlT HOAT DQNG KINH DOANH Ma so Tir 01/07/2011 den 30/09/2011 Tir 01/01/2011 den 30/09/2011 Tir 01/01/2010 den 30/09/2010 L</i nhuan trir&c thue 01 i Dieu cfiinh cbo cac khoan - Khau hao tai san c6 djiih Cac khoan phong ( ) - Lai, 16 tir hoat dpng dan tir ( ) ( ) - Chi phi lai vay L{ri nhuan tir boat dong kinh doanh trir&c thay doi von Iiru dpng II. - Tang, giam cac khoan phai thu 09 ( ) ( ) Tang, giam hang ton kho 10 ( ) ( ) ( ) - Tang, giam cac khoan phai tra (khong ke lai vay phai tiu, thue thu nhap phai npp) ( ) - Tang, giam chi phi tra trirac 12 ( ) ( ) ( ) - Tien lai vay da tra 13 ( ) ( ) ( ) - Thue thu nligp doanh nghi^p da npp 14 ( ) ( ) ( ) - Tien thu khac tir hoat dpng kinh doanh Tien chi khac tir hoat dpng kinh doanh 16 ( ) ( ) ( ) Lmi chuycn tien thuan tir boat dong kinh doanh LlTU CHUYEN TIEN TU HOAT DQNG DAU TU" 1. Tien chi de mua sam, xay d\rng TSCD va cac tai san dai hgn khac 21 ( ) ( ) ( ) 2. Tien thu tir thanh ly, nhupng ban TSCD va cac tai san dai hgn khac Tien chi dau tir gop von vao don vj khac Cac thuyei minh dinh kem Id mgt bq phgn khong tach rai ctia bao cdo lai chinh 12

15 1 ^ ^ ^ A ^ ^ i i i ^ i ^ ) : ) CONG TY CO PHAN DAU TU VA XAY DUNG TIEN GIANG BAO CAO LUU CHUYEN TIEN T HOP NHAT Cho giai doan tir ngay 01/01/2011 den ngay 30/09/2011 (The hien bang dong Vict Nam (VND), ngoai trir trirong h<rp c6 ghi chii bang dong tien khac) 6. Tikn thu hoi dau tu gop von vao don vj khac Tien thu lai cho vay, c6 tuc va Igi niiiian dirgrc chia 27 ( ) Liru chuyen tien thuan tir boat it()ng ddu tir 30 ( ) ( ) ( ) in. LUU CHUYEN TIEN TU HOAT DQNG TAX CHINH 3. Tien vay ngan han, dai han nhan dirge Tien chi tra ng^ goc vay ^ 34 ( ) ( ) ( ) 5. Tien chi tra ng thue tai chinh 35 ( ) ( ) ( ) 6. Co turc, Igi nhuan da tra cho chu so hiju 36 ( ) ( ) Luv chuyen tien thuiin tir boat dongtiiichinh 40 ( ) ( ) Liru chuyen tien thuan trong ky 50 ( ) (23.S> ) Tien va tu-ong du-ong tien dau ky ,457 53,438, Anh hirong cua thay doi ty gia hoi doai quy doi ngo^i t? Tien va tuong du-ong tien cuoi ky Ngay 25 thang 10 nam 2011 Cdc thuyet minh dinh kem la m0( bc phgn khong idcli rai ciia bao cao lai chinh 13

16 CONG TY CO PHAN DAU TU VA XAY DlTNG TIEN GIANG THUYET MTNH BAO CAO TAI CHINH HOP NHAT Cho giai doan tir ngay 01/01/20n den ngay 30/09/2011 (The hien bang dong Viet Nam (VND), ngoai trir trirong hyp c6 ghi chu bang dong tien khac) 1. DAC DIEM HO AT DONG KINH DOANH 1.1 Hinh thirc so* hiru von Cong ty Co phan Dau tu va Xay dung Tien Giang, ten viet tat la TICCO, dugc thanh lap theo Giay chung nhan dang ky kinh doanh Cong ty Co phan so do So Ke hoach va Dau tu tinh Tien Giang cap Ian dau ngay 02/01/2004 va chumg nhan thay doi l4n thu sau ngay 28/09/2010. Von dieu le: d6ng tucmg duong c6 phan Tru so dat tai so 90 Dinh Bo LTnh, phucmg 9, thanh pho My Tho, tinh Tien Giang. Cong ty CO 03 (ba) don vi hach toan phu thuoc la: Xi nghiep Co khi sua chua, tru sa dat tai 90 Dinh Bg LTnh, phuong 9, thanh pho My Tho, tinh Tien Giang Xi nghiep kinh doanh Vat lieu xay dung Ticco, tru so dat tai 90 Dinh Bo LTnh, phucmg 9, thanh pho My Tho, tinh Tien Giang San giao dich Bat dong san Ticco, tru so dat tai 166 Ap Bac, phuong 4, thanh pho My Tho, tinh Tien Giang. 1.2 Danh sach cac cong ty con ducrc hop nhat bao cao tai chinh Ten cong ty Bia chi Von gop Tyle Iffi ich (%) Quyen bieu quyk (%) CongtyTNHH MlVBe Tong Ticco Cong ty TNHH MTV Xay Dung Ticco Cong ty Co phan Dau Tu Va Xay Dung Ticco An L6 so 1; 2; 3; 4; 5; 6, KJiu Cong nghiep My Tho, xa Trung An, thanh pho My Tho, tinh Tien Giang 90 Dinh Bo LTnh, phuong 9, Thanh pho My Tho, tinh Tien Giang So 3 Le Lgi, phuong My Binh, thanh pho Long Xuyen, tinh An Giang % 100% % 100% ,05% 62,05% 1.3 Cong ty lien ket dirtfc tong hop quyen loi vao bao cao tai chinh hop nhat Ten cong ty lien ket Dia chi Quyen bieu quyet cua cong ty me Ty le loi ich cua cong ty me Cong ty Co phan Testco Khu Cong nghiep My Tho, tinh Tien Giang 20% 20% Cdc thuyet minh dinh kem la mot bo phan khong tdch rai cua bao cao tdi chinh 14

17 CONG TY CO PHAN DAU TlT VA XAY DlTNG TIEN GIANG THUYET MINH BAO CAO TAI CHINH HQfP NHAT Cho giai doan tir ngay 01/01/2011 den ngay 30/09/2011 (Thi hien b^ng dong Viet Nam (VND), ngoai trir trircfng hyp c6 ghi chu bang dong den khac) 1.4 Nganh nghe boat dong Thi cong cac cong trinh thuy Igi: tram bom, cong, dap, de, ke song, ke bien cac loai, ho chiia nuac va nao vet rach, kenh muong; Thi cong xay dimg cac cong trinh dan dung; Thi cong xay dimg cac cong trinh cong nghiep; Thi cong cac cong trinh giao thong: cau giao thong, cau cang, duong giao thong cac loai, he thong cap thoat nuoc; San lap mat bang; Trung dai tu thiet bi, sua chiia va dong moi xa Ian; Gia cong cac san pham ca khi, cua cong cong trinh thuy Igfi; San xuat va kinh doanh be tong tuai va cac san pham be tong due s^n; Kinh doanh bat dong san; Kinh doanh vat lieu xay dung; Kinh doanh cat san lap; Khai thac van tai; Dau tu xay dung ket cau ha tang: khu cong nghiep, khu dan cu, duong giao thong; Lap du an cac cong trinh xay dung, giao thong, thuy Ipi; Khao sat thiet ke cac cong trinh xay dung, giao thong, thuy Igi; Tu van dau thau, giam sat; Moi gioi bat dong san; Dinh gia bat dong san; Tu van bat dong san; Quang cao bat dong san; D4U gia bat dong san; Quan ly bat dong san; San xuat cac san pham bang vat lieu composite; Kinh doanh cac san pham bang vat lieu composite; Thiet ke, san xuat, che tao thi^t bj nang; Khai thac da, cat, soi, dat set va cao lanh (doanh nghiep tuan thu theo qui dinh cua phap luat ve khoang san trong qua trinh boat dong). 2. CHE DO KE TO AN AP DUNG 2.1 Co* sa lap bao cao tai chinh Bao cao tai chinh kem theo dugc trinh bay bang Dong Viet Nam (VND), theo nguyen tac gia g6c va phu hop voi cac Chuan muc Ke toan Viet Nam, He thong Ke toan Viet Nam va cac quy dinh hien hanh khac ve ke toan tai Viet Nam. 2.2 Che do ke toan ap dung Cong ty ap dung chl do Ke toan Viet Nam theo Quyet dinh so 15/2006/QD-BTC ngay 20/03/2006 cua Bp Tai Chinh va thong tu 244/2009/TT-BTC ngay 31/12/2009 cua Bo Tai Chinh. Nam tai chinh b5t dhu tu ngay 01 thang 01 va ket thuc vao ngay 31 thang 12 hang nam. E)an vi tien te chinh thuc su dung trong ke toan la dong Viet Nam (VND). Hinh thuc so ke toan: chung tu ghi so. 2.3 Cff SO" lap bao cao tai chinh hop nhat Bao cao tai chinh hop nhat bao gom bao cao tai chinh cua Cong ty Co phan Dau tu va Xay dung Tien Giang (cong ty me) va cac cong ty con tai ngay 30/09/2011. Cac cong ty con dugc hop nhat toan bp ke tu ngay mua, la ngay cong ty me thuc sir nam quyen kiem soat cong ty con, va tiep tuc dugc hop nhat cho den ngay cong ty me thuc su cham dut quyen kiem soat doi vai cong ty con. Cac thuyet minh dinh kem la mgt bo phan khong tdch rdi cua bao cao lai chinh 15

18 CONG TY C6 PHAN DAU TlT VA XAY DlTNG TIEN GIANG THUYET MINH BAO CAO TAI CHINH HOP NHAT «Cho giai doan tir ngay 01/01/2011 den ngay 30/09/2011 (The hien bang dong Viet Nam (VND), ngoai trir trirffng hyp c6 ghi chu bang dong tien khac) Cac bao cao tai chinh cua cac cong ty me va cong ty con sir dung de hop nhat dugc lap cho cung mot ky ke toan, va dugc ap dung cac chinh sach ke toan mot each thong nhat. So du cac tai khoan tren Bang can doi ke toan giira cac dcm vi trong cung Cong ty, cac giao dich noi bo, cac khoan lai hoac 16 noi bo chua thuc hien phat sinh tu cac giao dich nay dugc loai tru hoan toan. Lgi ich cua cac c6 dong thieu so la phan Igi ich trong lai, hoac lo, va trong tai san thuan cua cong ty con khong dugc nam giii bai Cong ty va dugc trinh bay rieng biet tren bao cao ket qua boat dong kinh doanh hop nhat va dugc trinh bay rieng biet vai phan von chu so huu cua cac c6 dong cua cong ty me trong phan von chu so hiru tren bang can doi ke toan hgp nhat. 3. CAC CHINH SACH KE TOAN AP DUNG 3.1 itffc tinh ke toan Viec lap bao cao tai chinh tuan thu theo cac chuan mirc ke toan Viet Nam, he thong ke toan Viet Nam va cac quy dinh hien hanh khac ve ke toan tai Viet Nam yeu cau Ban Giam doc phai c6 nhirng uac tinh va gia dinh anh huang den so lieu bao cao ve cong ng, tai san va viec trinh bay cac khoan cong ng va tai san tiem tang tai ngay ket thuc nien do ke toan ciang nhu cac so lieu bao cao ve doanh thu va chi phi trong suot nam lai chinh. So lieu phat sinh thuc te c6 the khac voi cac uac tinh, gia dinh dat ra. 3.2 Tien va cac khoan tirotig dirffng tien Tien va cac khoan tucmg duotig tien bao gom tien mat tai quy, cac khoan tien gijri khong ky han, cac khoan dau tu ngan ban thai ban thu hoi khong qua 3 thang, kha nang thanh khoan cao, de dang chuyen doi thanh mot lugng tien xac dinh va khong c6 nhieu nii ro trong chuyen doi thanh tien. 3.3 Hang ton kho Hang ton kho dugc tinh theo gia goc. Gia goc hang ton kho bao gom chi phi mua, chi phi che bien, va cac chi phi lien quan true tiep khac phat sinh de c6 dugc hang ton kho a dia diem va trang thai hien tai. Gia goc cua hang ton kho mua ngoai bao gom gia mua, cac loai thue khong dugc hoan lai, chi phi van chuyen, boc xep, bao quan trong qua trinh mua hang va cac chi phi c6 lien quan true tiep den viec mua hang ton kho. Gia tri hang ton kho cuoi ky dugc xac dinh theo phuang phap nhap truoc xuat truac. Cong ty ap dung phuang phap ke khai thuang xuyen de bach toan hang ton kho. 3.4 Cac khoan phai thu va dir phong phai thu kho doi Cac khoan phai thu khach hang, khoan tra truofc cho nguai ban, va cac khoan phai thu khac tai thai diem bao cao, neu: Cac thuyel minh dinh kern la mot bo phan khong tdch rai cua bao cao tai chinh 16

19 CONG TY CO PHAN DAU TlT VA XAY DlTNG TIEN GIANG THUYET MINH BAO CAO TAI CHINH HOP NHAT Chogiaidoan tirngay 01/01/2011 den ngay 30/09/2011 (The hien bang dong Viet Nam (VND), ngoai trir triro'ng hffp co ghi chu bang dong tien khac) Co thai han thu hoi hoac thanh toan dudi 1 nam dugc phan loai la Tai san ngan han. Co thai han thu hoi hoac thanh toan tren 1 nam dugc phan loai la Tai san dai han. Dir phong phai thu kho doi cua Cong ty dugc trich lap theo Thong tu so 228/2009/TT- BTC ngay 07/12/2009. Theo do, Cong ty dugc phep lap du phong khoan thu kho doi cho nhung khoan phai thu da qua han thanh toan tu sau thang trof len, hoac cac khoan thu ma nguoi ng kho c6 kha nang thanh toan do bi thanh ly, pha san hay cac kho khan tuong tu. 3.5 Tai san c6 djnh huii hinh Nguyen tac ghi nhan TSCD hiiu hinh Nguyen gia tai san c6 dinh hihi hinh bao gom gia mua va toan bo cac chi phi lien quan khac lien quan true tiep den viec dua tai san vao trang thai san sang su dung. Phwong phdp khau hao TSCf) hitu hinh Khau hao dugc trich theo phuang phap duong thang, thai gian khau hao dugc uac tinh nhu sau: Nam sir dung Nha cua, vat kien true May moc thiet bi Phuang tien van tai Thiet bi va dung cu quan ly Tai san c6 dinh thue tai chinh Mot khoan thue dugc xem la thue tai chinh khi phan Ion cac quyen Igi va nii ro ve quyen sa huu tai san dugc chuyen sang cho nguai di thue. Cong ty ghi nhan tai san thue tai chinh la tai san cua Cong ty theo gia tri hien tai ciia khoan thanh toan tien thue. Ng phai tra ben cho thue tuang ung dugc ghi nhan tren bang can doi ke toan nhu mot khoan ng phai tra ve thue tai chinh. Cac khoan thanh toan tien thue dugc chia thanh chi phi tai chinh va khoan phai tra ng goc nham dam bao ty le lai suat dinh ky c6 dinh tren so du ng con lai. Chi phi thue tai chinh dugc ghi nhan vao ket qua boat dong kinh doanh. Cac tai san di thue tai chinh dugc khau hao tren thoi gian hiju dung uac tfnh tuong tu nhu ap dung vai tai san thugc sa hlru cua Cong ty. 3.7 Tai san c6 dinh v6 hinh Gia tri ban dau cua tai san c6 dinh v6 hinh dugc ghi nhan theo nguyen gia, sau khi ghi nhan ban dau, trong qua trinh su dung, TSCD v6 hinh dugc ghi nhan theo nguyen gia, khau hao luy ke va gia tri con lai. Nguyen gia tai san c6 dinh v6 hinh la toan bo chi phi ma doanh nghiep phai bo ra de c6 dugc tai san c6 dinh v6 hinh tinh den thgi diem dua tai san do vao su dung theo du tinh. Cac thuyet minh dinh kem la mot bp phan khong tdch rai cua bao cao tai chinh 17

20 CONG TY CO PHAN DAU TU VA XAY DlTNG TIEN GIANG THUYET MINH BAO CAO TAI CHINH HOP NHAT «Cho giai doan tir ngay 01/01/2011 den ngay 30/09/2011 (The hien bang dong Viet Nam (VND), ngoai trir triro'ng htfp c6 ghi chu bang dong tien khac) Quyen su- dung dat Quyen su dung dat la toan bo cac chi phi thuc te Cong ty da chi ra c6 lien quan true tiep tai dat su dung, bao gom: tien chi ra de c6 quyen su dung dat, chi phi do dac, le phi truoc ba,... Quyen su dung dat dugc khau hao nhu sau: Quyen swdung (QSD) dat Th&igian khau hao QSD 600 d4t tai Thi xa Go Cong, tinh Khong khiu hao (QSD d4t lau dai) Tien Giang QSD 1.429,90 dk tai Thi xa Go Cong, 440 thang (tir thang 8 nam 2010 den tinh Tien Giang thang 3 nam 2047) QSD 8.436,20 m^ dk tai Thi xa Go Cong, 39 thang (tu thang 8 nam 2010 den tinh Tien Giang thang 10 nam 2013) 3.8 Bat dong san dau tir Bat dong san dau tu la quyen su dung dat do cong ty nam giu nham muc dich thu Igi tu vice cho thue hoac cha tang gia dugc trinh bay theo nguyen gia tru gia tri hao mon luy ke. Bat dong san dau tu cua Cong ty bao gom quyen su dung dat lau dai tai Quang Trung Cai Cui, phuotig Phu Thu, quan Cai Rang, Thanh pho Can Tha, dien tich 125,5 m va 103,5 theo Giay chung nhan quyen su dung dat so va do Uy ban Nhan dan Thanh pho Can Tha cap ngay 30/11/2004. Bat dong san dau tu la quyen su dyng dat lau dai khong tinh khau hao. 3.9 Hop nhat kinh doanh va bat loi thuong mai Hgp nhat kinh doanh dugc hach toan theo phuang phap gia mua. Gia phi hgp nhat kinh doanh bao gom gia tri hgp ly tai ngay dien ra trao doi cua cac tai san dem trao doi, cac khoan ng phai tra da phat sinh hoac da thua nhan va cac cong cu von do ben mua phat hanh de doi lay quyen kiem soat ben bi mua va cac chi phi lien quan true tiep den viec hgp nhat kinh doanh. Tai san da mua, ng phai tra c6 the xac djnh dugc va nhung khoan ng tiem tang phai ganh chiu trong hgp nhat kinh doanh deu ghi nhan theo gia tri ghi so tai ngay hgp nhat kinh doanh. Bat Igi thuong mai phat sinh tu hgp nhat kinh doanh dugc ghi nhan ban dau theo gia goc, la phan chenh lech giija gia phi hgp nhat kinh doanh so vai phan so hiru cua ben mua trong gia tri ghi so cua tai san, ng phai tra c6 the xac dinh dugc va cac khoan ng tiem tang da ghi nhan tai ngay mua theo Quyet dinh chap thuan cua Hoi dong Quan tri Cong ty, va dugc ket chuyen mot Ian vao ket qua boat dong trong nam phat sinh Ghi nhan cac khoan dau tir tai chinh dai han Nguyen tac ghi nhan cac khoan dau tir tai chinh Cac khoan dau tu vao cong ty con, cong ty lien doanh, cong ty lien ket va cac khoan dau tu khac dugc ghi nhan theo gia goc bao gom gia mua va cac chi phi lien quan. Cac ihuyet minh dinh kern la mot bo phan khong tdch rai cua bao cdo idi chinh 18

21 CONG TY CO PHAN DAU TU VA XAY DlTNG TIEN GIANG THUYET MINH BAO CAO TAI CHINH HOP NHAT Cho giai doan tir ngay 01/01/2011 den ngay 30/09/2011 (The hien bang dong Vict Nam (VND), ngoai trir truffng hop c6 ghi chu bang dong tien khac) Phan loai cdc khoan dau tw Nam giu tren 50% quyen bieu quyet trong von chu so huu cua ben nhan dau tu tiii ghi nhan vao khoan dau tu vao cong ty con; Nam giir tu 20% den diroi 50% quyen bieu quyet trong v6n chu so hiiu cua ben nhan dau tu thi ghi nhan vao khoan dau tu vao cong ty lien ket; Nam giii duoi 20% quyen bieu quyet trong von chu so hiju cua ben nhan dau tu thi ghi nhan vao khoan dau tu dai ban khac Ghi nhan chi phi tra triro^c Chi phi tra truoc c6 thofi ban trong 12 thang hoac chi lien quan den chi phi san xuat kinh doanh nam tai chinh hien tai dugfc ghi nhan la chi phi tra truac ngan ban. Chi phi tra truoc ngan ban dugc phan bo vao Bao cao ket qua boat dong kinh doanh theo phuotig phap duong thang. Cac khoan chi phi tra truoc dai ban bao gom cong cu dung cu c6 gia tri Ion da xuat dung trong nam tai chinh, chi phi sua chua Ion tai san c6 dinh phat sinh mot Ian qua Ion dugc coi la CO kha nang dem lai Igi ich kinh te trong tucmg lai cho Cong ty voi thai ban tu mot nam tro len. Cac chi phi nay dugc von boa duoi hinh thurc cac khoan tra truac dai ban va dugc phan bo vao Bao cao Ket qua boat dong kinh doanh, su dung phuotig phap duong thang trong vong ba nam theo cac quy dinh ke toan hien hanh Ghi nhan cac khoan phai tra thirong mai va phai tra khac Cac khoan phai tra ngucri ban, phai tra khac, khoan vay tai thai diem bao cao, neu: Co thoi han thanh toan duoi mot (1) nam (hoac trong 1 chu ky san xuat kinh doanh) dugc phan loai la ng ngan ban. Co thai ban thanh toan tren mot (1) nam (hoac tren 1 chu ky san xuat kinh doanh) dugc phan loai la ng dai han Bao hiem xa hoi, bao hiem y te va bao hiem that nghiep Cong ty trich bao hiem xa hoi, bao hiem y te va bao hiem that nghiep nhu sau: Bao hiem xa hoi dugc trich tren tien luong co ban theo hgp dong lao dong, bach toan vao chi phi boat dong la 16% va trir luang can bo cong nhan vien 6%. Bao hiem y te dugc trich tren luang ca ban theo hgp dong lao dong, hach toan vao chi phi boat dong la 3% va tru luang can bg cong nhan vien 1,5%. Bao hiem that nghiep dugc trich tren luong ca ban theo hgp dong lao dong, hach toan vao chi phi boat dong la 1% va tru luang can bg cong nhan vien 1%. Theo luat Bao hiem xa hoi va Bao hiem y te, muc dong bai moi ben dugc tinh bang ty le nhu da neu tren cua muc thap han giiia luang ca ban cua nhan vien hoac 20 Ian muc luang toi thieu chung dugc Chinh phu quy dinh trong timg thai ky. Cdc thuyet minh dinh kem Id mot bo phan khong tdch rai cua bao cao tai chinh 19

22 CONG TY CO PHAN DAU TU VA XAY DUNG TIEN GIANG THUYET MINH BAO CAO TAI CHINH HOfP NHAT Chogiaidoantirngay 01/01/2011 den ngay 30/09/2011 (The hien bang dong Viet Nam (VND), ngoai trir trirong liffp c6 ghi chii bang dong tien khac) 3.14 Ghi nhan chi phi di vay Chi phi di vay lien quan true tiep den viec mua, dau tu xay dimg hoac san xuat nhung tai san can mot thai gian tuang doi dai de hoan thanh dua vao su dung hoac kinh doanh duac cgng vao nguyen gia tai san cho den khi tai san do dugc dua vao su dung hoac kinh doanh. Cac khoan thu nhap phat sinh tu viec dau tu tarn thai cac khoan vay dugc ghi giam nguyen gia tai san c6 Hen quan. Tat ca cac chi phi lai vay khac dugc ghi nhan vao bao cao ket qua boat dong kinh doanh khi phat sinh Nguyen tac ghi nhan doanh thu Doanh thu ban hang dwo'c ghi nhan khi dong thoi thoa man cac dieu iiien sau: Phan Ian mi ro va Igi ich gan hen vai quyen so hiiu san pham hoac hang boa da chuyen giao cho nguai mua; Cong ty khong con nam giu quyen quan ly hang boa nhu nguai so huu hang boa hoac quyen kiem soat hang boa; Doanh thu dugc xac dinh tuang doi chac chan; Cong ty da thu dugc hoac se thu dugc Igi ich kinh te tu giao dich ban hang; Xac dinh dugc chi phi lien quan den giao dich ban hang. Doanh thu cung cap dich vu duyc ghi nhan Jdii dong thoi thoa man cac dieu kien sau: Dugc ghi nhan khi ket qua 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 doi ke toan ciia ky do. Ket qua ciia giao dich cung cap dich vu dugc xac dinh khi thoa man cac dieu kien sau: Doanh thu dugc xac dinh tuang doi chac chan; Co kha nang thu dugc Igi ich kinh te tu giao dich cung cap dich vu do; Xac djnb dugc phan cong viec da hoan thanh vao ngay lap Bang can doi ke toan; Xac dinh dugc chi phi phat sinh cho giao djch va chi phi de hoan thanh giao dich cung cap 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 hop dong xay dirng Doanh thu dugc xac dinh khi Cong ty xuat boa dan cho khach hang theo 2 truang hgp: Khi CO bien ban nghiem thu hoan thanh va dugc khach hang xac nhan cho timg giai dean cua hgp dong xay dimg; Can cu vao khoi lugng cong viec thuc bien hoan thanh theo tien do hgp dong xay dung. Doanh thu hoat dong tai chinh: dugc ghi nhan khi thoa man dong thai hai (2) dieu kien sau: Co kha nang thu dugc Igi ich kinh te tu giao dich do; Doanh thu dugc xac dinh tuang doi chac chan. Cac thuyel mirth dinh kem la mot bo phan khong tach rai cua bdo cao tai chinh 20

23 CONG TY CO PHAN DAU TLT VA XAY DITNG TIEN GIANG THUYET MINH BAO CAO TAI CHINH HQfP NHAT Cho giai do?n tir ngay 01/01/2011 den ngay 30/09/2011 (The hien bang dong Viet Nam (VND), ngoai trir trudug hop c6 ghi chu bang dong tien khac) 3.16 Nguyen tac ghi nhan gia von chuyen quyen sir dung dat Khu dan cu* Long Thanh Hung 3.17 Thue Gia von 1 m dat chuyen nhuong tai Khu dan cu Long Thanh Hung dugc xac dinh theo gia uac tinh bang each lay tong gia tri dau tu uac tinh binh quan ciia toan bo cong trinh Khu dan cu Long Thanh Hung chia cho tong dien tich dat thuang pham cua Khu dan cir Long Thanh Hung, trong do: Tong gia tri dau tu binh quan ciia cong trinh Khu dan cu Long Thanh Hung dugc uoc tinh dua tren don gia trung thau va cac quyet dinh phe duyet du an. Tong muc dau tu uac tinh cua du an din thai di^m 30/09/2011 la d6ng, trong do chi phi thirc chi den 30/09/2011 la d6ng. Tong dien tich dat thuang pham la m^; Gia v6n 1 dk chuyen nhuong dong = d6ng/ m^ Tong dien tich dat da chuyen nhugng trong 9 thang dau nam 2011 la 3.205,50 m^. Cong ty CO nghta vu nop thue thu nhap doanh nghiep voi thue suat la 25%. Ngoai ra Cong ty dugc huang cac uu dai thue thu nhap doanh nghiep sau: Doi vai du an dau tu xay dung nha may san xuat cau kien be tong due sin, thu^ suat thue thu nhap doanh nghiep la 20% tren thu nhap ehju thue trong 10 nam ke tu khi du an bat dau hoat dong kinh doanh va bang 25% trong nhiing nam tiep theo. - Doi vai hoat dong san xuat kinh doanh cua Cong ty TNHH Mot thanh vien Xay dung Ticco, Cong ty dugc miin thue thu nhap doanh nghiep trong 02 nam kk tu khi CO thu nhap chiu thue va dugc giam 50% so thue phai nop cho 02 nam tiep theo. Nam 2010 la nam thu hai Cong ty dugc mien thue thu nhap doanh nghiep. Cong ty TNHH Mot thanh vien Be long Ticco dugc mien thue thu nhap doanh nghiep trong 03 nam ke tu khi c6 thu nhap chiu thue va dugc giam 50% so thud phai nop trong 07 nam tiep theo doi vai du an dau tu xay dung nha may san xuat cau kien be tong due san. Nam 2010 la nam thu ba Cong ty dugc mien thue thu nhap doanh nghiep. Thue thu nhap hien hanh la khoan thue dugc tinh dua tren thu nhap chiu thue trong nam vai thue suat ap dung tai ngay ket thue nam tai chinh. Thu nhap chiu thue chenh lech so vai Igi nhuan ke toan do dieu chinh cac khoan thu nhap va chi phi khong phai chiu thue hay khong dugc khau tru. Thue thu nhap hoan lai la khoan thue thu nhap doanh nghiep se phai nop hoac se dugc hoan lai do chenh lech tam thai giiia gia tri ghi so cua tai san, ng phai tra cho muc dich bao cao tai chinh va cac gia tri dung cho muc dich thue. Thue thu nhap hoan lai phai tra dugc ghi nhan cho tat ca cac khoan chenh lech tam thai chiu thue. Tai san thue thu nhap Cac thuyet minh dinh kern la mot bo phdn khong tach rai cua bdo cdo tai chinh 21

24 CONG TY CO PHAN DAU TU VA XAY DUlVG TIEN GIANG THUYET MINH BAO CAO TAI CHINH HOP NHAT Cho giai doan tir ngay 01/01/2011 den ngay 30/09/2011 (The hien bang dong Viet Nam (VND), ngoai trir trirffng hffp c6 ghi chii bang dong tien khac) hoan lai chi dugc ghi nhan khi chac chan trong tuong lai se c6 Igi nhuan tinh thue de su dung nhimg chenh lech tarn thai dugc khau trir nay. Gia tri ghi so cua tai san thue thu nhap doanh nghiep hoan lai dugc xem xet lai vac ngay ket thue nam tai chinh va se dugc ghi giam den muc dam bao chac chan c6 dii Igi nhuan tinh thue cho phep Igi ich ciia mot phan hoac toan bo thue thu nhap hoan lai dugc su dung. Tai san thue thu nhap hoan lai va thue thu nhap hoan lai phai tra dugc xac dinh theo thue suat du tinh se ap dung cho nam. Tai san dugc thu hoi hay ng phai tra dugc thanh toan dua tren cac muc thue suat c6 hieu luc tai ngay ket thue nam tai chinh. 4. THONG TIN BO SUNG CHO CAC KHOAN MUC TRINH BAY TRONG BANG CAN DOI KE TOAN Tien va cac khoan tirotig dirotig tien 30/09/ /01/2011 Tien mat tai quy Tien gui ngan hang Tien dang chuyen Cac khoan tuong duong tien Cong Cac khoan phai thu ngan han 30/09/ /01/2011 Phai thu khach hang Tra truoc cho ngudi ban Cac khoan phai thu khac Du phong cac khoan phai thu kho doi ( ) (*) ( ) Cong {*) Chu yeu du* phong cac khoan phai thu kho doi sau: Cong ty CP DT&XD Cong ty CP XDGT Thuy Lgi Kien Giang DNTN Dang Tai Cong ty TNHH Nam Truong Sanh Cong ty CP Go Cong Tay Cong ty CP Cong Trinh Giao Thong Tien Giang Cong ty TNHH Truong Minh Phat Cong ty TNHH MTV DT PT CN & Van Tai TRACODI Cac thuyet minh dinh kem la mot bo phgn khong tdch rai cua bao cdo lai chinh 22

25 CONG TY CO PHAN DAU TlT VA XAY DlTNG TIEN GIANG THUYET MINH BAO CAO TAI CHINH HOP NHAT Cho giai doan tcr ngay 01/01/2011 den ngay 30/09/2011 (The hien bang dong Viet Nam (VND), ngoai trir trirccng h^p c6 ghi chii bang dong tien khac) 1 ' 4.3 Hang ton kho 1 ', 30/09/ /01/2011 i Nguyen vat lieu Cong cu dung cu Chi phi san xuat kinh doanh da dang (a) r Thanh pham (b) Hang hoa Cong (a) La gia tri cua cac cong trinh xay dung dan I da dang, chu yeu: 11 Cong trinh khu dan cu duong Truong Dinh noi dai Cong trinh khu dan cu Long Thanh Hung Cong trinh kenh Phuoc Hoa Cong trinh ho chua nuac Cii Chi Gia cong, sua chua ciia Xi nghiep Co Khi Cong trinh Cong Binh Lgi i i Cong trinh cong Vam Rang Cong trinh Khu nha vuon huyen Tan Phuac II Cong trinh de Long Huu Cong trinh u ne bao Vam Lang Cong trinh biet thu mau khu dan cu Long Thanh Hung (b) Thanh pham bao gom Bo via, ho ga >IM Cong hop J t Coc ong Coc vuong ) i Goi cong r. 6ng cong cac loai Tai san ngan han khac 30/09/ /01/2011 Chi phi tra truoc ngan han Thue GTGT dugc khau trir Thue va cac khoan phai thu nha nuac Cac thuyet minh dinh kem la mot bo phgn khong tdch rai cua bao cdo tai chinh 23

26 CONG TY CO PHAN DAU TU VA XAY DUNG TIEN GTANG THUYET MINH BAO CAO TAI CHINH HOP NHAT Cho giai doan tirngay 01/01/2011 den ngay 30/09/2011 (The hien bang dong Viet Nam (VND), ngoai Irw trirotig hop c6 ghi chu bang dong tien khac) Tarn ung Ky quy ngan han Cong 4.5 Tai san c6 dinh hu^ hinh Khoan muc Nha cira, vat kien true May moc thiet bi Phuo-ng tien van tai Thiet bi quan ly Tong cong Nguyen gia So du" dau ky Tang trong ky Mua sam ^XDCB Giam trong ky So du cuoi ky Hao mon luy ke So du'dau ky Tang trong ky Giam trong ky So du-cuoi ky Gia trj con lai So dir dau ky So dir cuoi ky Trong do: - Nj Tuyen gia TSCD da khau hao het nhimg van con su dung Nguyen gia TSCD cam c6, the chap cho cac khoan vay la Khoan muc So dir dau ky Tang Giam So du* cuoi ky Nguyen gia Hao mon luy ke Gia tri con lai Tai san c6 djnh vd hinh (Quyen sir dung dat) Khoan muc So du- dau ky Tang Giam So dir cuoi ky Nguyen gia Hao mon luy ke Gia tri con lai Cdc thuyet minh dinh kern la mo! bo phdrt khong tdch rdi cua bdo cdo tai chinh 24

27 11 CONG TY CO PHAN DAU TlT VA XAY DITNG TIEN GIANG THUYET MINH BAO CAO TAI CHINH HOP NHAT Cho giai doan tir ngay 01/01/2011 den ngay 30/09/2011 (The hien bang dong Viet Nam (VND), ngoai trir trirffng htfp c6 ghi chii bang dong tien khac) 4.8 Chi phi xay dirng cff ban dor dang 30/09/ /01/2011 Sua chua Ion lai san c6 dinh Chi phi dau tu mua sam tai san c6 dinh Cong 4.9 Cac khoan dau tir tai chinh dai han /09/2011 Dau tu vao cong ty lien ket, lien doanh Cong Von dau tu vao Cong ty Co phan Testco, voi ty le sa hmi 20% Tai san dai han khac 01/01/ /09/ /01/2011 i ; Chi phi tra truac dai han (a) Tai san thue thu nhap hoan lai Cong (b) (a) La gia tri cong cu dung cu va chi phi sua chua tai san con cha phan bo. (b) Chi tiet nhir sau: So dir dau ky Tai san thue hoan lai phat sinh khi hop nhat tu cac cong trinh chua hoan thanh Tai san thue thu nhap hoan lai lien quan den khoan chenh lech tarn thai dugc khau trir Khoan hoan nhap tai san thue thu nhap hoan lai da dugc ghi nhan tir cac nam truac So dir cuoi ky 4.11 No* ngan ban Phai tra nguai ban Nguai mua tra tien truac Phai tra nguai lao dong Chi phi phai tra Phai tra, phai nop khac Ky nay ( ) /09/ (a) (b) Nam tru'o'c ( ) ( ) /01/ Cac thuyet minh dinh kern la mol bo phan khong idch rai cua bdo cdo tai chinh 25

28 11 CONG TY CO PHAN DAU TLT VA XAY DUTVG TIEN GIANG THUYET MINH BAO CAO TAI CHINH HOP NHAT Cho giai do^n tu- ngay 01/01/2011 den ngay 30/09/2011 (The hien bang dong Viet Nam (VND), ngoai trir trirong hop c6 ghi chii bang dong tien khac) Dir phong phai tra ngan ban Quy khen thucmg, phuc Igi Cong (c) (d) (a) Chu yeu khoan trich tnioc gia von hang ban theo dir toan thi cong cho du an Khu Dan Cu Long Thanh Hung (b) Cac khoan phai tra khac chu yeu bao gom: 30/09/ /01/2011 ii BHXH, BHYT, BHTN va KPCD Phai tra ve c6 phan hoa Cong ty Phat trien Ha tang Khu Cong Nghiep Nhan truoc tien mua dat tai KDC Duong Truong Dinh cua cac ca nhan Co tiic nam 2010 chua chi Thu lao HDQT va Ban kiem soat Tarn trich quy thuong Ban quan ly dieu hanh cong ty nam 2010 Khac (c) La khoan trich du phong bao hanh cong trinh. (d) Quy khen thirotng phuc loi dugc phan anh nhu sau: 30/09/ /01/2011 So dir dau ky Tang trong ky Giam trong ky So dir cuoi ky 4.12 Cac khoan no" vay ( ) ( ) /09/ /01/2011 Vay ngan han Vay dai han No dai han Cong (a) Vay ngan han (a) (b) (c) Muc dich ; Lai suat: bo sung von luu dong thi cong cong trinh, gia cong sua chua thiet bj. theo lai suat thuc te tren timg khe uoc cu the. Cac ihuyet minh dinh kern la mot bo phan khong (ach rai cua bao cdo tai chinh 26

29 C O N G TY CO PHAN DAU TU va X A Y DLTNG TIEN GIANG THUYET MINH BAO CAO TAI CHINH HOP NHAT Cho giai doan tur ngay 01/01/20U d^n ngay 30/09/2011 (The hien bang dong Viet Nam (VND), ngoai trir trirong hap c6 ghi chii bang dong tien khac) Chi tiet so du ng vay nhu sau: Ngan hang Dau tu va Phat trien Viet Nam - Chi nhanh Tien Giang Ngan hang TMCP Xuat nhap khau Viet Nam -Chi nhanh An Giang Khoan vay ngan han nay dugc the chap bang tai san cua Cong ty. (b) Vay dai han Muc dich vay : bo sung von thi cong cac du an Thai han vay : tu 21 thang den 84 thang, Lai suat vay: Chi tiet nhu sau: theo lai suat thue te tung thai diem tinh lai. Ngan hang Dau tu va Phat trien Viet Nam - CN Tien Giang Ngan hang Phat triln Nha DBSCL Chi nhanh Ngan hang Phat trien Tien Giang Quy Dau tu & Phat trien Tien Giang Khoan vay dai han nay dugc the chap bang tai san hinh thanh tir von vay. (c) Nff dai han Ng thue tai chinh cua Cong ty cho thue tai chinh II Ngan hang Dau tu va Phat trien Viet Nam theo Hgp dong cho thue tai chinh khong huy ngang so 050/2007/HDTTC ngay 08/03/2007 va Phu luc hgp ddng cho thue tai chinh s6 050/2007/Pl-HDCTTC ngay 27/07/2008 ve thue phuong tien van tai Thue va cac khoan phai nop nha nirac 1 * 30/09/ /01/2011 Thue GTGT phai nop Thul thu nhap doanh nghiep Thu6 thu nhap ca nhan Thue tai nguyen Thue, phi khac Cong I L 4.14 Tinh hinh bien dong von chu so* huii Von gop cua chu sff hihi Den thai diem 30/09/2011, Cong ty da gop du von dieu le theo giay phep kinh doanh. 1 ; J I Cac ihuyet minh dink kem la mot bo phdn khong tach rai cua bdo cdo tai chinh 27