r CONG TY CO PHAN TV VAN XAY MNG DN 3 BAO CAO TA CHiNH VAN PHONG CONG TY DA D'0 C KEM TOAN Cho nm ti chink ket thtic ngy 31/12/2016 Thing 03 nm 2017
myc LC i NO DNG TRANG BAO CAO CA BAN TONG GAM DOC 2-3 BAO CAO KEM TOAN DOC LAP 4-5 1 BANG CAN DO KE TOAN 6-7 BAO CAO!CET QA HOAT DONG KNH DOANH 8 BAO CAO L CHYEN TEN T 9-10 THYET MNH BAO CAO TA CHNH 11-45 N CH P 1
CONG TY CO PHAN T. VAN XAY DNG DCN 3 So 32 NO Thi Nhiem, P.7, Q.3, TP. H Chi Minh BAO CAO CA BAN TONG GAM DOC Bn Tng Gim dc Cong ty Co phn Tu. vn Xy dirng Dien 3 (su dy pi tt A "COng ty") de trinh bo co ny cimg vbi Bo co ti chinh VAn phng Cong ty d' duc kiem ton cho Mtn ti chinh ket thuc ngy 31/12/2016 tir trng 06 den trng 45 kern theo. HQ HONG QAN TR, BAN KEM SOAT VA BAN TONG GAM DOC Cc thnh vien cu HOi clng Quil trj, Bn Mem sot v Bn Tng Gim sdc da dieu hl-1h COng ty trong nm chinh ket thuc ngy 31/12/2016 v den ngy lp Bo co ny Om: 110i dong Qun tri ll Ong Thi Tun TAi Chu tjch 111 Ong Phm Vn ThuAn y vien Ong Tril VAn Le HA y vien Ong T8n Tht Hung y vien Ong NguyenPhtl Gi y vien Bn Kiem sok BA Nguyen Minh Hi6u Twng bn 111 BA Twng Thj Anh Do Ong Phm Duy Hi Bn TOng Gim doc Ong Thi TuAn Ti Ong T6n Tht Himg Ong Nguyen Tri Trinh Ong Trn Le Minh Thnh Vien Thnh Vien Tng Gim dc Pho Tong Gim doc Pho Tng Gim dc Pho Tng Gim dc Ke ton twng cu Cong ty trong nm ti chinh ket thuc ngy 31/12/2016 v d6n ngy lap Bo co ny A Ong Phm Hong Vinh. CAC Sly KtN SA NGAY KET THG KET THC NAM TA CHNH Bn Tng Gim dc Cong ty khang djnh rng, khong c6 kin no Ot sinh su ngy ket thuc nm ti chinh c6 nh hung trqng yeu, yeu cu phi dieu chinh hoc cong b trong Bo co ti chinh cho nm ti chinh ke't thlic ngy 31/12/2016 kern theo. KEM TOAN VEN Bo co ti chinh cho nm ti chinh ket thuc ngy 31/12/2016 keen theo dupe kiem ton beri Cong ty TNHH Kiem ton v Tu. vn HY ACA - Chi nhnh ti Tp. HO Chi Minh (HYACA). 2
CONG TY CO PHAN T. VAN XAY MNG DP 3 SO 32 NO Thi Nhiern, P.7, Q.3, TP. H6 Chi Minh BAO CAO CA BAN TONG GAM DOC (TEP) TRACH NHtM CA BAN TONG GlAM DOC Bn TOng Gim d6c Cong ty c6 trch nhiem lp Bo co ti chinh cho nm,ti chinh ket thc ngy 31/12/2016, phn nh trong thkre, v hop ly tinh hinh ti chinh cling nlur ket qu hot dong kinh donh v tinh hinh tru chuyen tien to cu Cong ty trong nm. Trong viec lp bo co ti chinh ny, Bn TOng Gim d6c diroc yeu cu phi: Ltr chon cc chinh sch k" ton thich hop v p dung cc chinh sch do mot ech nht qun; Dtr r cc phn don v,trc tinh mot ech hop ly v thn trong; Neu ro cc nguyen tic ke ton thich hop c6 duqc tun thil hy khong, c6 nhng p dung si lech trong yeu cn &roc ding bo v gii thich trong bo co ti chinh hy khong; v Lp Bo co ti chinh tren co s flot dong lien tuc trir twng hop khong the cho rng Cong ty se tie!) tuc hot dong kinh donh. Bn TOng Gim doc xc nhn ring C8ng ty d tun thn cc yeu cu neu tren trong viec lp Bo co ti chinh. Bn TOng Gm d6c Cong ty chiu trch nhiem dm bo ring s6 sch ke ton throe ghi chep mot ech phi hop de phn nh hop ly tinh hinh ti chinh cu Cong ty bt ky thi diem no v dm bo rng Bo co ti chinh tun thu cc Chun intrc keton Viet Nm, CM do ke ton (donh nghiep) Viet Nm v cc quy dinh pit!) ly c6 lien qun den viec lp v trinh by bo co ti chink Bn Gm doc cling chiu trch nhiem dm bo n ton cho ti son cu Cong ty v vi vy thtrc hien cc bien php thich hp de ngn chn v Ot hien cc hnh vi gin n v si phm khc. Bn T6ng Gm d6c cm ket rng, Cong ty d tun thin viec cong b6 thong tin theo quy dinh ti Thong to so 155/2015/TT-BTC ngy 06/10/2015 ctlb8 Ti chinh htrng dn ve viec cong bo thong tin tren thi twng chi:mg khon v quy dinh ye qun tri Cong ty ti Thong to 121/2012/TT-BTC ngy 26/07/2012 cii BO Ti chinh ye viec Quy dinh Qun tri Cong ty Op dung cho cc Cong ty Di ching.7-rx. <- di dien cho Bn T6ng Gm d6c, Thi MA) Ti TOng Gim doc Tp. Ho Chi Minh, ngy 02 thong 03 nni 2017 3
mutiy ACA Ltd s:43/2017/hyacahcm-bcktdl BAO CAO KEM TOAN DOC LAP Kinh 2fri: Cc Co (long, Hqi deng Quin tri v Bn Tong Gim thic Cong ty CO phn Tu. yin Xfiy dtrng Dien 3 Chung toi d kiem ton Bo co ti chinh Vn phong cho nm ti chinh ktt thic ngy 31/12/2016 cil Cong ty Co phn Ttr vn Xy dung Dien 3 dugc lp ti ngy 02 thng 03 nm 2017, tir trng 06 den trng 45, bo gom Bng cn dcii ke ton ti ngy 31 thng 12 nm 2016, Bo co ket qu hog &Ong kinh donh, Bo co Lu chuytn tin to cho nm ti chinh ket thfic ding ngy v Bn Thuyet minh Bo co ti chinh. Trch nhiem cil Bn Tong Gint dec Bn Ring Gm d6c Cong ty chiu trch nhiem ve viec lp v trinh by trung thuc v hqp 1St bo co ti chinh cu Cong ty theo Chn muc ce tn, the do ke ton Donh nghiep Vitt Nm v cc quy dinh php 1St c6 lien quil den viec lp v trinh by bo co ti chinh v chiu trch nhiem ye kiem sot nqi 1)8 m Bn TOng Gim doc xc dinh l cn thiet de dm bo cho viec lp v trinh by bo co ti chinh kh8ng co si sot trgng ytu do gin ln hoc nhm n. Trch nhiem cti Kiem town vien Trch nhitm cu chung toi l du ry kitn ve bo co ti chinh du tren ktt qu dm cuoc kitm ton. Chting toi d tien hnh kiem ton theo cc Chn muc kiem ton Vitt Nm. Cc Chun muc ny yeu cu chng toi tun thu chun muc v cc quy dinh ve do due nghe nghiep, lp ke hoch v thuc hien cu8c kiem ton de dt dugc su dm Ho hop ljt ve viec lieu bo co ti chinh cu Cong ty c6 con si sot trong yeu hy khong. Cong viec kitm ton bo gom thuc hitn cc thu tuc nhm thu thp cc bng chirng kitm ton ve cc so lieu v thuyet minh tren bo co ti chink Cc this tuc kitm ton dugc lu chqn du tren xet don kitm ton vien, bo gom dnh gi rui ro c6 si sot tivng y6u trong bo co ti chinh do gin n hoc nhm n. Khi thuc, hitn dnh gi cc ro ny, kiem ton vien dä xem xet kitm sot noi 1)0 Cong ty lien quil den viec lp v trinh by bo co ti chinh trung thuc, hgp 1St nhm thitt ke cc thil tuc kiem ton phu hgp \td tinh hinh thuc te, tuy nhien khong nhm muc dich du ry kien vt hien qu dm kiem sok noib8, cu Cong ty. Cong viec kitm ton sung bo gom dnh gi tinh thich hgp cc chinh sch ton &roc p dung v tinh hgp 1St cu cc trc tinh ke ton dm Bn Ttng Gim d6c cling nhu dnh gi viec trinh by tong the bo co ti chinh. 0/.0 Nh N 31 Chng toi tin Wng rng cc bng chung kiem ton m chng ten d thu thp dugc l dy du v thich hqp lm co. cho y kien kiem ton cu chng 1111 Chi nhnh HO Chi Minh: 46 Twng Quyen, Phudng 6, Qun 3, TP. HO Chi Minh, Viet Nm Tel: +84 8 3820 4899 * Fx: +84 8 3820 4909 Website: www.uhyc.vn ;Hng HY qu6c te 4
BAO CAO MEM TOAN DOC LAP (TEP) 1 111 "i7 kien cu toem ton vi'en Theo 5, kien dm chung toi, Bo co ti chinh Vn phong kern theo da phn nh trung thkrc v hclp 15/, tren cc khi cnh trog yeu, tinh hinh ti chinh dm Cong ty Co phn Tu. vn Xy dkrng Dien 3 ti ngy 31 thng 12 nm 2016 cling nhtr ket qu hog dong kinh,donh v,tinh hinh ltru chuyen tien to cho nm ti chinh ket thus cling ngy, phit hqp voi cc Chun mkrc ke ton Viet Nm, Che d6 ke ton Donh nghiep Vie Nm v cc quy dinh php 15, c6 lien qun den viec lap v trinh by boo co ti chinh. AN Y ACA H NHA TP.H Hi NM GiAy chirng nhan DKHN kiem ton so 1496-2014-112-1 Lung NO Bo Trn Kiem ton vien GiAy chirng nhan DKHN kiern ton s6 1828-2014-112-1 Thy mgt v clgi dien cho C6NG TY TNHH KEM TOAN VA T. VAN HY ACA - CH NHANH TA TP. HO CH MNH Tp. HO Chi Minh, ngy 02 thng 03 nm 2017 HA 5
CONG TY CO PHAN TCr VAN XAY MNG D11N 3 BAO CAO TA CHiNH VAN PHONG So 32 Ng6 Thi Nhim, P.7, Q.3, TP. H Chi Minh Cho rm ti chinh k6t thuc ngy 31/12/2016 BANG CAN DO Kt TOAN Tgi ngy 31 (hng 12 nil) 2016 TA SAN MA Thuye t Tt 31/12/2016 Tt 01/01/2016 A SO minh TA SAN NGAN HAN 100 198.922.287.780 172.861.605.867 Tien v cc khon Won dtrcrng tien 110 5 70.521.679.585 49.648.107.579 Tin 111 47.899.743.585 32.965.467.579 Cdc khki Mng duong tin 112 22.621.936.000 16.682.640.000 Dn to ti chinh ngn hrt 120 6 817.090.000 5.990.206.666 Chung lchon kinh donh 121 220 790.000 220.790.000 DAu to nam giir dn ngy cio hn 123 596.300.000 5.769.416.666 Cc khon phi thu ngn hn 130 106.437.153.256 98.182.231.359 Phi thu ngin hrt dm kwh hng 131 8 70.540.407.432 73.586.711.432 Tr truorc cho ngtri bn ngin hn 132 18.136.695.991 17.466.818.786 Phdi thu nqi bq ngan hn 133 17.160.495.774 12.252.968.391 Phi thu ngan hn khc 136 7 7.731.816.786 1.955.790.887 Dkr phng cc khon phi thu ngn 137 9 (7.132.262.727) (7.080.058.137) hn kh6 di Hng din kho 140 11 21.033.923.026 18.897.790.525 Hng tn kho 141 21.033.923.026 18.897.790.525 Ti sn ngn hn khe 150 112.441.913 143.269.738 Chi phi tr trtroc ngin hn 151 10 112.441.913 143.269.738 TA SAN DA HAN 200 53.684.875.871 46.790.462.503 Cie khoin phi thu (Ji hn 210 8.755.493.598 8.755.493.598 Vn kinh donh dn vi trirc thuc 213 8.629.493.598 8.629.493.598 Phi thu di hn khc 216 126.000.000 126.000.000 Ti sn co dinh 220 23.213.155.137 23.919.643.135 Ti sn c dinh hiru hinh 221 13 15.105.322.151 10.979.573.958 - Nguyen gici 222 29.064.400.053 23.973.315.060 - Gi trj ho mon lug ke 223 (13.959.077.902) (12.993.741.102) Ti sri c dinh vo hinh 227 14 8.107.832.986 12.940.069.177 - Nguyen gici 228 11.870.617.287 16.151.598.790 - Gi trj ho mn lup ke 229 (3.762.784.301) (3.211.529.613) Ti sn do. dng di bn 240 12 311.190.280 311.190.280 Chi phi xy dung c bn d dng 242 311.190.280 311.190.280 Du fir ti chinh (Ji hn 250 6 19.450.000.000 11.350.000.000 Dutugbpvon vocc dn vi khc 253 19.450.000.000 11.350.000.000 Ti sn di hn khe 260 1.955.036.856 2.454.135.490 Chi phi tr trtrc di hrt 261 10 1.955.036.856 2.454.135.490 TONG TA SAN 270 252.607.163.651 219.652.068.370 Cc Thuyet minh dinh kern l mot bq phn hop thnh cri Bo co tt chinh 6
CONG TY CO PHAN T' VAN XAY DVNG Dip 3 BAO CAO TA CHNH VAN PHONG SO 32 NO Thi Nhidm, P.7, Q.3, TP. lid Chi Minh Cho nm ti chink ket thuc ngy 31/12/2016 NGON VON NQ PHA TRA Nor ngin hn Phi tr nguoi bn ngan hn Nguoi mu tr tidn trugc ngan hn Thud v cc khoim phi nqp Nh nuc Phi tr ngui lo dong Chi phi phi tr ngan fln Phi tr nqi bg ngn hn Phi tr ngn hn khc Quy khen thung, philc lgi VON CH SO ltr Von ch so"' htlu Vdn gp cu ch0 sey hu - Co phijir ph thong co quydn bleu quyet Thng du von co phn CO phidu guy Quy du to Ot tridn Lgi nhu;n sil thud chin phn phi - LNST chtr phcin phi lily kef den cuoi nm frit& CONG TY C6 PHAN Tt VAN XA DOG Bit N PH - LNST chtr phn phi Om ny 421b kinh phi y guy klic 430 ON VON 440 BANG CAN DO Kt TOAN (TEP) Tcji ngy 31 thong 12 nelni 2016 M Thuyet A so minh 300 310 311 15 312 313 16 314 315 316 319 322 400 410 411 411 412 415 418 421 421 Thi Titn Ti Plint Hong Vinh TOng Gint dicic Kd ton triterng Tp. H Chi Minh, ngy 02 Mng 03 nm 2017 17 18 19 Ti 31/12/2016 Ti 01/01/2016 162.292.281.324 140.018.827.797 162.292.281.324 140.018.827.797 5.365.415.635 2.576.963.785 65.833.291.244 55.610.394.325 4.494.854.328 4.358.311.999 62.595.521.360 52.542.524.326 6.189.036.433 4.208.412.188 11.803.980.113 15.614.848.223 5.413.739.104 4.819.799.844 596.443.107 287.573.107 90.314.882.327 79.633.240.573 90.314.882.327 79.633.240.573 40.571.640.000 33.810.000.000 40.571.640.000 33.810.000.000 45.000.000 45.000.000 (140.000) (140.000) 32.378.928.577 30.809.499.798 17.319.453.750 14.968.880.775 3.897.318.996 5.002.793.267 13.422.134.754 9.966.087.508 252.607.163.651 219.652.068.370 Nguyen TrAn Phirong Thy Ngutei lp bieu Cc Thuyet minh Binh kern l mt 10 plon h9p thnh cirri Bo co ti chinh 7
CONG TY CO PHAN Tf VAN XAY DNG DN 3 BAO CAO TA CHiNH VAN PHONG SO 32 NO Thi Nhiem, P.7, Q.3, TP. Ho Chi Minh Cho nom ti chinh kst thc ngy 31/12/2016 Chi tie u 9 LONG COQ PH R VAN XAY D DBE N 7. P HO BAO CAO KET QA HOAT BONG KNH DOANH Cho nrn ti chinh k"eft thoc ngy 31/12/2016 Donh thu bn hng v cung dip dich v Cc khon gim frit donh thu Donh thu thuan bn hng v cung cp dich vu Gi On hng bn Loi nhun g(ip ve bn hng v cung cp dich vu Donh thu hog clong ti chinh Chi phi ti chinh Trong dó: Chi phi li vy Chi phi bn hng Chi phi (wn 15/ donh nghisp Lqi nhun th' tir hoot clng kinh donh Thu nhp khc Chi phi khc Lgi nhun kluic Timg Qti nhun ke Mn &ink thud Chi phi thus TNDN hisn hnh Chi phi thud TNDN hon ii M Thuyet so minh 01 21 02 22 10 11 23 20 21 24 22 25 23 25 26 26 26 30 31 27 32 28 40 50 51 29 52 nhun su thud thu nhp donh nghif p 60 -Thi TuAn Ti Phm Hong Vinh TOng Gim doc Ke ton truirng Tp. lid Chi Minh, ngy 02 thong 03 niim 2017 Nm 2016 Nm 2015 293.980.454.866 251.704.170.397 72.774.323 293.907.680.543 251.704.170.397 234.450.818.071 204.579.178.221 59.456.862.472 47.124.992.176 1.237.684.731 2.738.243.969 372.590.334 110.664.636 9.916.812.849 8.677.484.640 34.391.027.871 28.105.007.867 16.014.116.149 12.970.079.002 1.443.922.799 644.939.447 633.812.374 92.261.651 810.110.425 552.677.796 16.824.226.574 13.522.756.798 3.402.091.820 3.556.669.290 13.422.134.754 9.966.087.508 Nguyen Trn Phiro'ng Thy Ngtri lp bleu Cc Thuyet minh Binh kem l mt b(i phn hp thnk czi Bo coo tt chinh 8
CONG TY CO PHAN T' VAN XAY DNG DN 3 BAO CAO TA CHNH VAN PHONG S6 32 NO Thi Nhiern, P.7, Q.3, TP. F16 Chi Minh Cho nm ti chinh ket thuc ngy 31/12/2016 Chi Ben BAO CAO L1.1 CHAN TEN TE (Theo phtrng pluip guilt trjp) Cho Om ti chinh ket thzic ngy 31/12/2016 MA A S o Thuyet Nm 2016. mmh Nm 2015 B Ltru chuyen Ben tir hot Ong kinh donh Lcri nhun trtrifrc thud 01 16.824.226.574 13.522.756.798 Dieu chinh cho cc khon Khli ho TSCD v BDSDT 02 2.374.703.460 1.974.270.676 Cc khon du phong 03 57.018.797 403.381.155 Li, S cc khon chenh tech ty gin h6i 04 (617.715.403) (1.197.757.938) doi do dnh gi li cc khon mpc tien to Li, l hot Ong dn to 05 (2.633.908.487) (1.539.247.000) Chi phi 'M vy 06 Lpi nhuott tir hogt Ong kinh donh truck 08 16.004.324.941 13.163.403.691 shy dot von hut Ong Tng, gim cc khon phi thu 09 (8.156.105.518) (30.594.348.768) Tng, gim hng ton kho 10 (2.136.132.501) 938.566.555 Tng, gim cc khon phi tr (khong kd 11 22.195.363.147 (6.730.654.275) li vy phi tr, thud TNDN phi n0p) Tng, gim chi phi tr tru.c 12 529.926.459 (95.823.398) Tidn Li vy d tr 14 Thud thu nhp donh nghiep d n6p 15 (3.182.819.585) (4.315.587.842) Tidn thu khc tir hog d6ng kinh donh 16 10.000.000 68.000.000 Tidn chi khc tir hot d6ng kinh donh 17 (751.130.000) (1.752.390.000) Lim chuyin tidn!!lon fir /tont Ong kinh donh 20 24.513.426.943 (29.318.834.037) Ltru chuyen tie n tir hot clong datt tir Tidn chi mu sm, )(y dkmg TSCD v 21 (7.125.007.695) (6.639.433.260) cc ti sn di bn khc Tidn thu thnh ly, nittrng bn TSCD v cc ti sn di hn khc 22 6.074.954.546 102.727.272 Tidn chi cho vy, mu cc cong nq dm 23 (617.525.000) (535.888.889) don vi khc Tidn thu h6i cho vy, bn li cc cong co 24 5.769.416.666 nq dm dn vi khc Tidn chi du to gp von vo dn vi khc 25 (8.100. 000. 000) (4.000.000.000) Tidn thu h6i dau tu. gp On vo don vi 26 8.766.472.223 khc Tidn thu li vy, c6 tire v gi nhun dupc 27 529.427.437 1.483.178.909 chi Ltru chuyjn tidn thuiin tie how Ong dju 30 (3.468.734.046) (822.943.745) ttt Cc Thuyjt minh dinh kem l m'ot be) phsn hop thnh cit Boo coo ti chinh 9
CONG TY CO PHAN T. VAN XAY DNG D N 3 BAO CAO TA CHNH VAN PHONG So 32 NO Thi N-0m, P.7, Q.3, TP. Ho Chi Minh Cho nil" ti chinh ke't thoc ngy 31/12/2016 Chi tie u BAO CAO Lb CHYEN TEN Tv (TEP) (Theo plurongpluip gin 14) Clio nm ti chinh ket thiic ngy 31/12/2016 Ltru chuyen den tir hoot d(ing ti chinh Co tc, lqi nhti4n d tr cho chi' so. hu 36 Lieu chuyjn tiers thillin t. hogt Ong ti 40 chinh M Thuyet A so minh Lu chuy8n Ben thun trong nm 50 Tien v twng dtrung Ben dau nm 60 5 Anh htrng thy d8i tj, ht)i dodi 61 quy d8i ngoi tt3 A. v ttromg throng hen cum nm 70 5 x un Tt Phm Mng Vinh TOng Gint cloc Ke town trtr&ng Tp..11"4 Chi Minh, ngy 02 thong 03 nm 2017 Nm 2016 Nm 2015 (706.285.650) (6.416.446.056) (706.285.650) (6.416.446.056) 20.338.407.247 (36.558.223.838) 49.648.107.579 85.008.573.479 535.164.759 1.197.757.938 70.521.679.585 49.648.107.579 Nguyen TrAn Phtrung Thy Ngtroi kip bi8u Cc Thuye't minh Binh kern l in(jt by pln hop thnh cu Bo coo ti chinh 10 3 11 11
CONG TY CO PHAN Tiff VAN XAY MNG DEN 3 BAO CAO TA CHNH VAN PHONG So 32 NO Thi Nhiem, P7, Q3, TP. Ho Chi Minh Cho nm ti chinh C& th6c ngy 31/12/2016 THYET MNH BAO CAO TA CHNH (Cc thuyet mink ny l 60 phdri imp thnh v cdn duvrc doe cidng Mi vt Bo co ti chinh kern theo) 1. DAC DEM HOAT DQNG CA DOANH NGEP 1.1 HNH TH'C SO H VON 11 COng ty Co phan Ttr vn Xy dung Dien 3 (su dy goi tt A "Cong ty") ten tieng Anh l Power Engineering Consulting Joint Stock Compny 3, viet tt A PECC3, dirge chuyen dei tren c s co phn ho tir Cong ty,ttr vn Xy dung Dien 3, donh nghiep nh mc thu6c Tp don Dien luc Viet Nm theo Quyet dinh se 335/QD-BCN ngy 26/01/2007 cci Be twng Be COng nghiep (ny l Be Cong thtrng). Hien ti, COng ty dng hot deng theo Giy Ch(rng nhn Dng ky donh nghiep, m so donh nghiep 0301475102, do So Ke hoch v Du to Thnh 11 06 HO Chi Minh cp Mn &Au ngay 17/11/2011, dng ky thy del Mn thin 7 ngy 29/07/2016. 11 Von dieu le c6 Cong ty theo GiAy Chirng nhn dng ky donh nghiep mi nhat l 40.571.640.000 deng, chi thnh 4.057.164 co phan viii menh gi A 10.000 deng/ce phn. Von chit s h&u ti th6i diem 31/12/2016 A 40.571.640.000 deng chi thnh 4.057.164 co phn viii menh gi l 10.000 deng/c6 phan. Trong do, Tp don Dien luc Viet Nm nm gill 1.978.988 11 co phn Wng (mg 19.789.880.000 (long, chiem 48,78% von dieu le; Ring Cong ty DiO kre TP.HCM nm gill 506.566 co phan wn (mg 5.065.660.000 deng, chiem 12,49% von dieu le, cc co dong khc nm giir 1.571.610 c6 phan tung (mg 15.715.960.000 cleng, chi& 38,73% von dieu le. 11 Tru s& chinh cu C6ng ty dt ti s6 32 NO Th6i Nhiern, Qun 3, Thnh phe H6 Chi Minh. Ngy 01 thng 12 nm 2009, C6ng ty d chinh thirc niem,yet co phieu tren thi tru&ng chirng khon ti S Gio dich Chlrng khon H Nei voi c6 phieu A: TV3. 1.2 LNH V)C KNH DOANH Linh vuc kinh donh c6 C8ng ty l dich vu xy dung cong trinh dien v cong trinh dn dung. 111 111 1.3 NGANH NGHE KNH DOANH VA HOAT BONG CHNH * Hoot ging kinh donh chinh cu Cong ty bo gem: Klein dinh chat Jun xy dung; chi:mg nhn dii dieu kien dm bo n ton chiu luc v 11 chng nhn chat luting cong trinh xy dung; 111 Do dc bn de W ve bn do di chinh;. Lp guy hoch ccdu n &Au ttr, Ot trien dien luc;, Lp bo co dti ttr, du n dau ttr; lp he s dau thu du n cc nha my dien (thilynhiet dien-nguon v tri dien), du n xy dung cong trinh dn dung, ding nghiep; du n nng luting ti too (nng trng gib, rng krong mat trei, khi sinh hoc, di nhiet); du n du6ng dy ti dien v trm bien tip; 11 Lp tong du town cong trinh, Qun y du n dau to xy dung cong trinh nguen v ltri dien, thi nghiep mu dt, d, ct!lic, ket cau be tong, thep v vt trng xy dung; 11 Thi cong khon phut be tong, xir 15/ nen ming cong trinh xy dung; Kho st di cht xy dung cong trinh, till& ke do d4c di hinh cong trinh; 11 11 Thiet ke cong trinh dien nng (nh my dien, &rng dy ti dien, trm bien the); Till& ce cong trinh duly li (dp, throng ham, cong, kenh tui, cong trinh bo ve b6 song; Thiet ke tong mt bng xy dung cong trinh; till& ke kien trite cong trinh dn dung v 11 ding nghiep; till& ke ket cu cong trinh dn dung v cong nghiep; Gim st thi cong xy dung cong trinh thily gi, thity dien; Gim st thi ding xy dung 11 ding trinh dn dung v ding nghiep; Gim st cong tc kho st di cht ding trinh. Gm st cong tc lp Tt phan dien cong trinh cong nghiep. Gim st ding 111 tc phan dien v till& bi dien cong trinh throng dy v trm bien tip; 11
CONG TY CO PHAN TY VAN XAY DYNG DEN 3 BAO CAO TA CHNH VAN PHONG 111 So 32 NO Thi Nhiem, P7, Q3, TP. Ho Chi Minh Cho nm ti chinh ket thilc ngy 31/12/2016 THYET MNH BAO CAO TA CHNH (TEP) (Cc thua minh ny l bd phdn hop trnh v cn throe doe cong thi veri Bo cdo ti chinh kem theo) 1. DAC DEM HOAT DQNG CA DOANH NGEP (TEP) 111 1.3 NGANH NGHE KNH DOANH VA HOAT DQNG CHNH (TEP) Ttr vn qun ljf do n. Thiet ke 4' th6ng thong tin lien lc cong trinh dn dung v cong nghiep; Thnt tr fillet ce cong trinh; Tu vn lp 116 s: den N gii phong mt bng, di dn ti djnh cnh, djnh cu cc cong 111 trinh ngu6n, lui dien v cc Ong trinh xy dung khc; 111 Thiet ce xy Ong cong trinh h tng ky thot. Thiet ke cong trinh &rng bo; Gm st thi cong xy Ong cong trinh dtrng bo. Gim st cong tc xy dong v hon thien cong trinh cp thot mc theo tuyen; Gim st xy dong v hon thien cong trinh &rng bo; Gim st cong tc xy dung v hon thien cong trinh cu-dtrng bo;. Gim st cong tc xy dong v hon thien ding trinh h tng cy thuat; LAp 116 s dnh gi tc dong mi twng;, Du to xy dong kinh donh cong trinh nguon dien, cong trinh dn dung cong nghiep, El gio thong, thily li, thuy dien; ll Khon thm do, kiem tr lay milu thir do chi tieu vt 15,, di cht; Kiem djnh cht logng ding trinh. Dich vu thi nghiem kiem tr do ben co hoc be tong, ket cati, vt lieu xy dong. Khon phun chting thm, gi co xir 15, nen m6ng cong trinh xy dong; Kinh donh bt Ong sn; Gi cong che to, lp d4t cc thiet bj dien sinh bot v ding nghiep (trir gi cong c l kill, ti the phe dil, xi m dien)./. '-. ;E 1.4 CH KY SAN XAT, KNH DOANH THONG THONG 1111 N li Hoot dong kinh donh chi' y6u c Cong ty l ttr,van kho st, fillet ke, gim st thi cong cc 1111 cong trinh xy dong dien. Theo do chu kj, sn xut kinh donh di Cong ty th8ng thung phu thuoc theo tin do chung dm do n, do do cc cong trinh co the keo di trong 1 nm hoc hn. K A 1.5 DAC DEM HOAT DQNG CA DOANH NGHEP TRONG NAM TA CHNH CO ANH HYONG DEN BAO CAO TA CHNH Hoot dong kinh donh chu y6u dm cong ty l to vn kho st, thiet ke, gim st thi cong cc cong trinh xy dong dien. 111 Khch hng dm Cong ty chu yeti l cc Cong ty trong TAp don Dien loc,viet Nm, theo do, so 111 luong khch hng phi,' thuoc vo cht luvng v trinh do cc k9 strsnhrnsgilip tng nng loc cnh trnh so vi cc cong ty trong cong ngnh. Ben cnh do, vn de ye du to pht trien m rong v nng cp cc cong trinh dien cling rw. viec C6ng ty thkrc hien tiet kiem chi phi pit hop cling nh twng n den ket qu hot dong cu Cong ty. 1.6 CA TRC DOANH NGHEP i -: 111 COng ty khong co cong ty con, cong ty lien ket lien donh. 111 12
CONG TY CO PHAN nr VAN XAY DNG DEN 3 BAO CAO TA CHNH VAN PHONG So 32 Nso Thi Nhie,m, P7, Q3, TP. He Chi Minh Cho nm!ai chinh ket th0c ngy 31/12/2016 THYET MNH BAO CAO TA CHNH (TEP) (Cc thuydt mink ny l be)phein hop thn!, v cn drive dqc gong thi yeti Bo e() tr chinh kern theo) 1. [14.0 DEM HOAT DQNG CA DOANH NGEP (TEP) 1.6 CA TRC DOANH NGHltP (TEP) COng ty co cite chi nhnh v don vj php thuoc nhtr su: Hot di;ing kink Ten dun vi Di chi donh chinh - Chi Nhnh Mien Trung Dtrng 23/10 KDC Ty Cu Dir, Ttr vn, kho st x Vinh Hiep, TP.Nh Trng, Tinh thiet ke Khnh Ho - Xi nghiep Kith) St 32 NO Thi Nhiem, Quin 3, TP. Ttr vn, kho st v Xy Ong Dien Ho Chi Minh thiet 1(6 1.7 TYEN BO VE KHA NANG SO SANH THONG TN TREN BAO CAO TA CHNH So lieu so snh tren Brio co ti chinh l so lieu tren BA co ti chinh Vn phong C8ng ty cho nm ti chinh ket thc ti ngy 31/12/2015 d &roc kiem ton. 2. KY KE TOAN, DON V. TEN TE se DNG TRONG KE TOAN 2.1 l KE TOAN Ky ke ton nm bt dau tir ngy 01/01 v ket thc vo ngy 31/12 nm &rng jch hng nm. 1111 2.2 DON V! TEN TE SD' DNG TRONG KE TOAN Dn vj tien to sir dung trong ke ton: Deng Viet Nm (). 3 CHAN MVC VA CHE DQ KE TOAN AP DNG 3.1 CHE DQ KE TOAN AP DNG COng ty Ap dyng Che dq Ke ton donh nghiep bn hnh theo Thong to 200/2014/TT-BTC ngy 22/12/2014 ("Thong to 200") N/A Thong to 53/2016/T-BTC ("Thong to 53") dm BO Ti chinh ngy 21/3/2016 ser doi, bt") sung mt)t so dieu dm Thong to 200. 3.2 TYEN B6 Nit TAN TH CHAN MX KE TOAN VA CHE DO KE TOAN COng ty tun th cc Chun mkrc v te do ke ton Donh nghiep Viet Nm hien hnh de 14p v trinh by cc Bo co ti chinh cho nm ti chinh ket thoc ngy 31/12/2016. 13
CONG TY CO PHAN TX VAN XAY DVNG DCN 3 BAO CAO TA CHNH VAN PHONG S6 32 NO Thi NhWri, P.7, Q.3, TP. F16 Chi Minh Cho nm ti chinh ke't th6c ngy 31/12/2016 THYET MNH BAO CAO TA CHNH (TP) (Cdc thuyt minh ny l b0 phn hop thnh v cn throv doe clng thi ti Boo co ti chinh kern theo) 4. CAC CHNH SACH KE TOAN CH YE 4.1 6C TNH KE TOAN Viec lp Bo,co ti chinh Mn thu theo cc ChuAn mre ton Viet Nm yeu cau Bn Tong Gim doe phi c6 nhirng tree tinh v gi dinh nh huong den se lieu bo co ve cc cong nq, ti sn v viec trinh by cc khon cong nq v ti sn tiem tng ti ngy lp Bo co ti chinh ciing nhtr cc so lieu bo co ve donh thu v chi phi trong sign nm ti chinh. SO lieu pht sinh thirc to c6 the khc voi cc troy tinh, gi dinh deft r. 4.2 NGYEN TAC KE TOAN TEN VA CAC KHOAN TLYQNG DONG TEN Tien v cc khon Mng &rng tien bo gem tien ti quy, tien girl ngn hng khong kj, hn, tien dng chuyen, tien girl ngn hng c6 kj, hn gee khong qu,3 thng c6 kh nng thnh khon co, c6 kh nng chuyen dei d8 dng thnh met lirgrig tien xc dinh v it ro lien qun den viec bien cleng gi tri chuyen doi cu cc khon ny. 4.3 NGYEN TAC KE TOAN CAC KHOAN DA TA CHNH Chirng khon kinh donh gem cc khon chirng khon v cc cong cot ti chinh khc nm vi mue dich kinh donh ti thi diem bo co (nm muc dich chef tng gi bn r kiern Chung khon kinh donh dirge ghi so ke ton theo gi goe. Cong ty trich lp du phong d8i phn gi tri bi ton tht c6 the xy r khi co bng chimg chc chn cho thy gi tri thi twng dm cite loi chimg khon dng nm gift vi npe dich kinh donh bi gim so veil gi tri ghi se. Cc khon dau ttr nm O den ngy do hn gem cc khon tien giri ngn hng c6 kj, lion goc tren 03 thng. Khi lp Bo co ti chinh, ke ton cn dr vo kj, hn con i (duel 12 thng hy tin 12 Mng tro. len ke tin thi diem bo co) de trinh by l ti sn ngn hn hoc di hn. Cc khon Tu to nm gin den ngy do hn u chin dirge,lp du pi-16[1g phi thu kh6 del theo quy php lut, ke ton dnh gi kh nng thu hoi de ghi nhn vo Bo co ket qu hoot deng kinh donh trong kj, hoc thuyet minh tren Bo co ti chinh. T' Cc khon dau ttr vc) don vi khc gem cc khon dau ttr gop von vi mvc dich nm gin!u di. Git phi etc khon dau lir dirge phn nh theo gi goc, bo gem gi mu Ong etc chi phi lien qun truc tiep den viec dti tin. Thi diem ghi nhn cc khon clau tit ti chinh di hn l theri diem chinh thirc c6 quyen s huu. Khi lp Bo co ti chinh, Cong ty xc dinh git tri khon du bi ten tht trich lp du phong ten tht dau ttr cn cu theo Bo co ti chinh cn don vi nhn du tin. 4.4 CAC KHOAN PHA TH VA D PRONG NQ PHA TH KHO DO Cc khon phi thu dirge trinh by theo gi tri ghi so trir di khon du phng phi thu kho doi v dirge phn loi tren bng cn &Si ton theo thi thnh ton tree tinh, thuec vo thei diem phe duy't ky- thotho so thiet ke. COng ty thine hien trich lp du phong theo Thong ttr 200 v Thong fir s6 228/2009/TT-BTC ngy 07/12/2009. dm Be Ti chinh ve viec "Fluxing den the de trich lp v sir dung etc khon du phong gim gi hng ton kho, ten tht etc khon du ttr ti chinh, ng phi thu kho dl v bo hnh sn pham, hng hoe, cong trinh xy lp ti donh nghiep" v Thong to 89/2013/TT-BTC ngy 28/06/2013 sirs del, be sung Thong ttr 228/2009/17-BTC. 14
CONG TY CO PHAN T! VAN XA.. Y DNG DCN 3 BAO CAO TA CHNH VAN PHONG S6 32 NgO Thi Nhiem, P.7, Q.3, TP. Chi Minh Cho nm ti chinh ket thtic ngy 31/12/2016 THYET MNH BAO CAO TA CHNH (TEP) (C.& thuyk minh ny là b.0 pkin hop thnh v cn &roc cloc gong thi vi Bc) co tt chinh kern theo) 4. CAC CHNH SACH KE TOAN CH YE (TEP) 4.5 NGYEN TAC Kt TOAN HANG TON KHO Hng ton kho dirge xc djnh tren co so gi thap hn girr gi g6c v gi tri thun c6 the thuc hien duck:. Gi goc hng ton kho bo Om chi phi mu, chi phi che bien v cc chi phi lien qun trirc tiep khc phut sinh de c6 dirge hng ton kho dj diem v trng thi hien ti. Gi trj thun c6 the dive hien dtrc l gi bn ink tinh ch hng ton kho trong kji sn xut kinh donh binh thtrng trir chi phi trc tinh de hon thnh sn phm v chi phi troy tinh cho viec tieu thu chung. Gi hng xuat kho &nye tinh theo phung php binh qun gi quyen thi diem. Hng ton kho duqc hck ton theo phtrng php ke khi thung xuyen. COng ty thuc hien trich lp du ph6ng theo Thong tu s6 228/2009/TT-BTC ngy 07/12/2009 dm BO Ti chinh ve viec "Hung dn ch6 d6 trich lp v sir dung cc khon du phong gim gi hng ton kho, ton that cc khon du tu ti chinh, ng phi thu kh6 dei v bo hnh sn pham, hng ho, cong trinh xy lp ti donh nghiep" v Thong to so 89/2013/TT-BTC ngy 28/6/2013 siv d6i, b6 sung Thong tu 228. 4.6 NGYEN TAC CH NHAN VA KHA HAO TA SAN CO DNH Ti sn c6 djnh duc phn nh theo nguyen gi v ho mon lily ke. Nguyen gi ti sn c6 djnh hire hinh mu sum bo gom gi mu v ton b0 cc chi phi lien qun trirc tiep den viec du ti sn vo trong thi sn sng sir dung. DOi voi cc ti sn c6 djnh d du vo sir dung nhung chu c6 guy& ton chinh,thirc se dtrqc tm ghi tng nguyen gi v trich khu ho, khi c6 quyet ton chinh thirc diet' chinh li nguyen gi v khu ho Wng (mg. TS, le khu ho &pc xc djnh theo phuong php &rng thng, cn cu vo thi gin sir dung trc nti ch ti sn, phi) hp vi ty' re khu ho dd &lc quy djnh ti Thong to s6 45/2013/TT- BTC ngy 25/04/2013 ch BO Ti chinh ye the dq qun 15/, sir dung v trich khau ho ti sn c6 djnh v Thong tu so 147/2016/TT-BTC ngy 13 thng 10 nm 2016 sir d6i, b6 sung mgt s6 dieu dm Thong to s6 45. Thi gin sir dung ch ti sn troy tinh nhu su: Thi gin sir dung dm ti sn try tinh nhu su: Loi ti sn Thi gin khn ho (nm) Nh cir, vt kien trhc 12 50 My mc thiet bi 05 06 Phugng tien vn ti truyen crn 06 10 Thiet bi, chin cu gnrl ly 03 05 4.7 TA SAN CO DNH VO HNH VA HAO MON Ti sn co djnh vo hinh l gi trj quyen sir dung dt cu Cong ty v phn mem my vi tinh. Quyen sir dung &At co thi hn dirge trich khau ho theo gin ghi tren Giy chung nhn Quyen sir dung dt. Quyen sir dung dt vo thi hrt thi khong trich khu ho. Phn mem qun ly duct trich khati ho theo phircrng php dung thng trong 03 nm. 15
CONG TY CO PHAN T. VAN XAY DNG DCN 3 BAO CAO TA CHNH VAN PHONG SO 32 NO Thi Nhi8m, P.7, Q.3, TP. Chi Minh Cho nm ti chinh k8t thile ngy 31/12/2016 THYET,MNH BAO CAO TA CHNH (TEP) (Cc thuyet minh ny is b0 phn hop thnk v cn duvc doe clng thi vi Bo co ti chinh kern theo) 4. CAC CHNH SACH KE TOAN CH YE (TEP) 4.8 NGYEN TAC KE TOAN CH PH TRA TROC Cong cu, dyng cy Cc tong cu, dung cu d dtrc du vo sclung dtrc phn bo vo ket qu hot dong kinh donh trong kj, theo phtrng php throng thng vi thi gin khong qu 3 nm. Chi phi khric Chi phi khc the hi0 chi phi chenh 8ch khi xc dinh gi tri donh nghi8p, chi phi phn mem my tinh,...cc chi phi ny dirge phn bo vo ket qu hot dong kinh donh trong nm theo plurng php dtrng thng vi thi gin kitting qu 3 nm. 4.9 CH PH PHA TRA Cc khon chi phi thvc t6 d- pht sinh nhtrng chtr chi tr do chtr co h6 don hoc chtr du ho s, ti li8u ke ton, duc ghi 'thn vo chi phi sn xut, kinh donh ctl kj, boo co. Vic hck ton cc khon chi phi phi tr vo chi phi sn xut, kinh donh trong kj, phi thi,rc hi8n theo nguyen fc phi hp gior donh thu v chi phi pht sinh trong 4.10 NCO/N TE COng ty v chn ty' gi de p dung trong cc gio dick ke ton l Ngn hng TMCP Du ttr v Pht trien Vi8t Nm, Ngn hng NOng nghi8p v Pht trier' nong th6n v Ngn hng TMCP An Binh. Ty gi gio dich dive to p dung khi ghi nhn v dnh gi li ti sn l ty' gi mu chuyen khon ngoi to cii cc ngn hng gio dich ti thi diem lp Bo co ti chinh. DOi vi cc khon ngoi to girl ngn hng thi t5' gi thvc to khi dnh gi li A ts, gi mu ctl chinh ngn hng ni donh nghi8p me, ti khon ngo4i TS, gi gio dich tht to khi dnh gi li cc khon!nue tier te.c6 g6c ngoi to dtrc phn loci l n phi tr: l tj, gi bn chuyen khon ngoi to cu ngn hng gio dich ti thi diem lp Bo co ti chinh. TS, gi gio dich thtrc to doi vi cc gio dich bng ngoi to pht sinh trong nm khi ghi nhn nq phi thu A tj,,gi mu ca ngn hng gio dich ti thi diem pht sinh gio dick TS, gi p dung khi thu hoi cc khon nq phi thu cu khch hng A tj, gi ghi so thvc to dich dnh cho tng doi Wng khch n. Twng hp khch n: c6 nhieu gio dich thi ty' gi thi,rc to dich dnh duet xc dinh A ty gi binh qun gi quyen di dong cc gio dich cit khch nq do. Cc nghi8p vv pht shill bng cc loci ngoi to dtrc chuyen doi theo tj, gi gio dich thi,rc t6 ti ngy pht sinh nghi8p vv. Chenh tech ty' gi pht sinh tir cc nghi8p vv ny duet hoch ton vo Bo co Ket qu hoot dong kinh donh. Khon chenh 18ch tj, gi hoi doi do vi8c dnh gi li s6 dtr cu6i kjt su khi bit tr chenh tech tng v chenh 18ch gim, so chenh 8ch con li duet hch ton vo donh thu hoot &Ong ti chinh hoc chi phi ti chinh trong nm. Li chenh tech ty' gi do dnh gi 10i cc khon nq phi tr bng ngoi to cuoi nm ti chinh ducyc bit tr vi lo chenh 8ch ty', gi do dnh gi 14i cc khon phi tr bng ngoi cuoi nm ti chinh. Su khi trir neu con li chenh 8ch tj, gi thi tinh vo thu nhp khc trong thu nhp tinh thut, neu lo chenh 8ch ty' gi thi tinh vo chi phi sn xut kinh donh chinh khi xc dinh thu nhp chiu thuo. 16
CONG TY CO PHAN T. VAN XAY DkNG DN 3 BAO CAO TA CHNH VAN PHONG 111 s6 32 NO Thi Nhi8m, P.7, Q.3, 'P. H6 Chi Minh Cho nm ti chinh ket thc ngy 31/12t2016 THYETMNH BAO CAO TA CHNH (T') (Cc thuyet minh ny l NphOn hop tht'll? v cn dirov doc clijng thi vá! Boo co ti chinh kem theo) 4. CAC CHNH SACH Kt TOAN CH YE (TEP) 4.11 NGYEN TAC CH NHAN VON CH S6 HO 111 Ven din tir ch6 him dirge ghi nhn theo se von thin gop cu ch6 s Thing du von ce phn dirge pi nhn theo so chenh 18ch giii. gi thue t6 ph& hnh v m8nh gi co phieu khi pht Minh c8 phieu n diu, pht hnh b6 sung hoc ti Ot hnh co phieu quy. Chi phi tri,rc tie!) lien qun den vi8c,pht hnh be sung co phil hoc ti Ot hnh c6 phieu guy dtrgc ghi gim Thing von c6 phn. Co phieu quy l ce phigu do Cong ty pht hnh v su do mu li. Co phieu quy dirge ghi nhn theo gi tri there tg v trinh by tren Bng Cn doi kg tn l met khon ghi gim von ch6,s Cong ty khong ghi nhn cc khon li (16) khi mu, bn, Ot hnh hoc h6y co phil quy. Lqi nhun su thug chtr phn phei l se gi nhun fir cc hot deng c6 donh nghi8p su khi trer (-) cc khn dieu chinh do lp dvng Wei to thy del chinh sch kg tn v dieu chinh hei to si sot treng ygu cu cc nm truc. Lgi nhun su thug chir phn phei co thg dirge chi cho cc nh &Au ttr dtr fren tjt 18 gop von su khi dirge Di Hi deng ce (long th8ng qu v su khi d trich lp cc quy du phong theo Dieu 18 Cong ty v cc quy dinh cii php lut Vi8t Nm. 4.12 NGYEN TAC VA PHONG PHAP GH NHAN DOANH TH VA CH PH Donh thu dirge xc dinh khi Ong ty co kh nng nhn dirge cc gi ich kinh t6 co the xc dinh met ech chic chin. Donh thu thun dirge xc dinh theo gi tri hp ljt cu cc khon d thu hoic se thu dirge su khi trir cc khn chi& khu thirng mi, gim gi hng bn, hng bn bi tr li. Deng thi donh thu dirge ghi nhn khi tho mn cc dieu kin su: Donh thu cling cp dich vu Donh thu dry ghi nhn khi kgt qu gio dich dirge xc dinh met ech ding tin cy v Cong ty co kh ming thu dry cc!l ich kinh t8 tit gio dich ny. Donh thu cung cp dich vv dirge ghi nhn khi CO bng ehirng ve ty g dich vv cung cp &lc hon thnh ti ngy kt thile nign de ke tn (hoc ky kg tn). Donh thu cung cp dich viii dirge ghi nhn khi deng thi th6 mn cc diet' kiln su: - Donh thu dirge xc dinh tiring dei chic chin; - Co kh nng thu dirge gi ich kink gio dich cung cp dich vv do; - Xc dinh dirge phn cong vi8c d hon thnh vo ngy lp Bo co; - Xc dinh dirge chi phi Ot sinh cho gio dich v chi phi ln thnh gio dich cung cp dich vv do. Donh thu hot &mg ti chinh Li tien gfri dirge ghi nhn tren c se den dell, dirge xc dinh tren se du cc ti khn tien v li suit Ai) dyng cho tng thi ky. Li tir cc khn du tir dirge ghi nhn khi Cong ty c45 quyen nhn khn Mi. 17
CONG TY CO PHAN Ttr VAN XAY DNG DCN 3 BAO CAO TA CHNH VAN PHONG 1111 S6 32 NO Thi Nhiem, P.7, Q.3, TP. F16 Chi Minh Cho nm ti chinh ket th6c ngy 31/12/2016 THYET,MNH BAO CAO TA CHiN (TEP) (Cc thuyet mink ny l 110 phn hp thnh v cdn clw doc clng dil vt Boo co ti chinh kern theo) R 4. CAC CHNH SACH KE TOAN CH YE (TEP) 4.12 NGYEN TAC VA PH'ONG PHAP CH NHAN DOANH TH VA CH PH (TEP) Chi phi hot clng sn xut kinh donh v gi vn Chi phi hot d6ng sn xut kinh donh Ot sinh, c6 lien qun n,viec hinh thnh donh thu trong dtrqc tp hop theo dive to v trich theo d6ng kj, ke ton. Viec trc tinh kh6i lirgng cong viec lm co s ghi nhn donh thu cn cu vo bien bn nghiem thu, quyet town tirng dgt voi Ch6 du tu, Clm st cong trinh. Do do, gi von djch Nip to vn, kho st, till& ke dtrgc Vet chuyen theo tj, le phn trm!lon thnh Wng rng voi donh thu d ghi nhn. 4.13 NGYEN TAC KE TOAN TRE VA CAC KHOAN PHA NQP NHA NOC Thud thu nhp donh nghiep ths hien tong gi tri cu s6 thus phi tr hien ti v s6 thus hon i. S6 thus hien ti phi tr dupc tinh dtr tren thu nhp chju tim id trong nm. Thu nhp chju thus khc vii lgi nhun thun dugc trinh by tren Bo co Ket qu hot Ong kinh donh vi khong bo gm cc khon thu nhp hy chi phi tinh time hoc dirge khu fru trong cc nm khc (bo gm e 16 mng,sng, nsu co) v ngoi r khong bo cc chi tieu khong chju thus hoc khong dugc khu trim. Thue thu nhp donh nghiep dirge filth theo thus sut c6 hieu krc ti ngy ket th6c Mtn ti chinh l 20% tinh tren thu nhp chju thud. Viec xc dinh thus thu nhp cu Cong ty cn elm vo cc quy dinh hien hnh ve thus. Tuy nhien, nhtrng quy dinh ny thy dui theo tirng thi ky v vise xc dinh su ciing ye thus thu nhp donh nghiep tuy thu6c vo ket qu kism tr cu co qun thus co thm quyon. Cc loci flute khc dirge ll dung theo cc lut thus hien hnh ti Viet Nm. 4.14 CONG CV TA CHNH Ghi nhon bn diltt Ti sn ti chinh Ti ngy ghi nhn bn du, ti sn ti chinh dirge ghi nhn theo gi g6c cong cc chi phi gio dich c6 lien qun trirc tiep den vise mu sm ti sn ti chinh d6. Ti sn ti chinh ctl Cong ty bo gom tien mt, tien gui ngn hn, cc khon phi thu khch hng v cc khon phi thu khc, cong c ti chinh d dugc niem yet v chtr niem yet. Cong nq ti chinh TO ngy ghi nhn bn Tu, ding ng ti chinh dugc ghi nhn theo gi g6c trim di cc chi phi gio dich c6 lien qun trirc tiep den vise Ot hnh cong ng ti chinh do. COng ng ti chinh ctl Cong ty bo Om cc khon phi tr ngtroi bn v phi tr khc, cc khon ng v cc khon vy. Minh gill lgi su n ghi nhn bn du Hien ti, chtr c6 quy dinh vs dnh gi Ji cong cu ti chinh su ghi nhn bn du. 18
CONG TY CO PHAN Ttr VAN XAY DVNG DtN 3 BAO CAO TA CHNH VAN PHONG SO 32 NO Thi Nhiern, P.7, Q.3, TP. H Chi Minh Cho nm ti chinh ket thtic ngy 31/12/2016 THYET MNH BAO CAO TA CN (TEP) (Ccic thuyiet minh ny l 60 phn hop thnk v cdn dim dqc cljng then vdei Bo co tr chinh kern theo) 4. CAC CHNH SACH Kt TOAN CH YE (TEP) 4.15 BAO CAOBQ PHAN Hoot dong sn xut kinh donh chinh Cong ty l to vn kho st thiet ke, theo do, ton b8 donh thu pht sink trong nm cu Cong ty l donh thu lien qun den hog clong ny. Vi vy, COng ty khong trinh by thuyet minh bo co b8 phn trong bo co ti chinh cho nm ti chinh ket thuc ngy 31/12/2016. Phn lon holt clng dm Cong ty din r trong 15nh th Viet Nm. Theo do, khong co su khc biet ye hoot clng kinh donh cu Cong ty theo khu vuc Bo co b phn bo gm cc khon mc phn b true tiep cho mt b phn ciing nhtr cc b phn dime phn chin theo mt c s hqp ly. Cc khon mc khong dtrqc phn bo bo gom ti sn, nq phi tr, donh thu M. hoot Ong ti chinh, chi phi ti chinh, chi phi bn hng, chi phi quil 13% donh nghiep, 15i hoc l khc v time Thu nhp donh nghiep. 4.16 BEN LEN QAN Cc ben duce coi l lien qun neu mt ben c6 kh nl-1g kiem sok hoc co nh hung clng ke doi vi ben ki trong viec r quyet dinh cc chinh sch ti chinh v hoot dng. Ben lien qun bo gm: Nhng donh nghiep co quyen kiem soot, hoac bi kiem soot true tiep hoac gin tiep thong qu mt hoac nhieu ben trung gin, hoac dtri quyen bi kiem soot chung vi Cong ty gom Cong ty me, cc cong ty con cimg tp don, cc ben lien donh, c s kinh donh &rex clng kiem soot, cc cong ty lien ket. Cc c nhn c6 quyen true tiep hoac gin tiep bieu quyet cc donh nghiep bo co dn den CO nh hung clng ke ti donh nghiep ny, cc nhn vien qun 15, chi, cht co quyen v trch nhiem ve viec lp ke hooch, qun 15, v kiem soot cc bot Ong dm Cong ty ke c cc thnh vien mt thief trong gi dinh cu cc c nhn ny. Cc donh nghiep do cc c nhn duqc neu tren nm true tiep hoac gin tiep quyen bleu quyet hoac ngui do co the co nh nrng dng ke ti donh nghiep. Theo do, Ben lien qun cu Cong ty l cc Cong ty trong Tp don Dien luc Viet Nm, cc COng ty con v Cong ty lien ket do Tp don Dien luc Viet Nm clu to v chi phoi, cc thnh vien 1-18i dong Quil tri, Bn Tong Gim dot cit Cong ty v Cc co dong nm gift so luvng co phieu clng ke. 5. TEN VA CAC KHOAN TVONG DCNG TEN T:)i 31/12/2016 T#i 01/01/2016 Tien mt 2.108.765 167.457.216 Tien gen ngn hng khong kjt hn 47.897.634.820 32.798.010.363 Cc khon tung clung tien (*) 22.621.936.000 16.682.640.000 Ci)ng 70.521.679.585 49.648.107.579 (*) L tier girl co kj/ hn gc tir 03 thong tr xung ti cc Ngn hng thumg mi. 19
CONG TY CO PHAN T. VAN XAY MNG DN 3 32 NO Thi Nhi@ri, P7, Q3, TP. H6 Chi Minh THYET MNH BAO CAO TA CHNH (TP") (Cc thuyit minh ny là bq phn hop thnh v cn &roc doc clng then vori Boo ccio ti chinh kem theo) BAO CAO TA MNH VAN PHONG Cho nrn ti chinh ke't thik ngdy 31/12/2016 6. CAC KHOAN DA Tlf TA CHNH ) Chiing khon kinh donh - Cong ty Co phan Thy dien Mien Trung Gi gific 220.790.000 220.790.000 Ti 31/12/2016 Ti 01/01/2016 Gi tri hop 1y Dtr phong Gi gac Gi tri hop S7 Dtr pining 220.790.000 220.790.000 220.790.000 220.790.000 220.790.000 220.790.000 b) DAu fir nim giir de'n ngy cio hn bl) Ngin hn Tk'n giri co hn (1) + Ngn hng Deitt to v Pht triz'rt Viet Nm + Ngn hng TMCP An Binh b2) Di hn DAu fir gop von vo don vi khc DAu ttr vc) don vi khc + Cong ty CP EVN Quc to (2) + Cong ty CP Phong Dien Thudn Binh (3) 19.450.000.000 19.450.000.000 3.150.000.000 16.300.000.000 Ti 31/12/2016 Gi gac Gi tri ghi so Gi go'c TO 01/01/2016 Gi tri ghi s6 596.300.000 596.300.000 5.769.416.666 5.769.416.666 596.300.000 596.300.000 5.769.416.666 5.769.416.666 596.300.000 596.300.000 Ti 31/12/2016 Gi goc Gi tri hop ly Dtr phong 19.450.000.000 19.450.000.000 3.150.000.000 16.300.000.000 Gi gac 11.350.000.000 11.350.000.000 3.150.000.000 8.200.000.000 5.769.416.666 5.769.416.666 Ti 01/01/2016 Gi tri hoplj, 11.350.000.000 11.350.000.000 3.150.000.000 8.200.000.000 Dir phong 20
CONG TY CO PHAN T' VAN )(Ay MNG DN 3 32 NO Thi Nhiem, P7, Q3, TP. Ho Chi Minh THYET MNH BAO CAO TA CHNH (TEP) (Cc thua mink ny Let b0 phn hop thnk vit cn diroc dcc dng tht v&i Bcio c. ti chink kem theo) BAO CAO TA! CHNH VAN PHONG Cho nm ti chinh ktt thiic ngy 31/12/2016 6. CAC CHOAN DA TA CHNH (TEP) (1) L khon tin giri c6 kjr hn 01 nm ti Ngn hng TMCP Du to v Pilf tritn Viet Nm mop ngy 06/06/2016 vi li sut 0,3%/nm. (2) Khon g6p vin vo Cong ty Co phn EVN Qu6c Tt vi ts, le g6p 0,86% von ditu (3) C6ng ty Co phn Phong Dien Thun Binh c6 von ditu le 240 tj, d6ng, C6ng ty se gop 10% von ditu le. V6n gop vo C6ng ty CP Phong Dien Thun Binh dirge g6p theo tong krt. Den ngy 31/12/2016, Cong ty d gop 16,3 ts, cl6ng trong tong s6 von cc ben d g6p l 156,8 ty' dong, tircrng dircmg 10,4%. 7. CAC KHOAN PHA TH KHAC Ngin bn - Phi thu thus TNCN di; n TD Xekmn 1 Phi thu ngutri lo dong - KS, cugc, ky quy - Bo him x hoi - Phi thu li du thu tin giri ngn hng c6 ky hn - Phi thu ng'n hn khc Di hn - 1(51 cucic,14 quy Gi tri 7.731.816.786 282.168.182 1.736.367.831 5.161.869.350 252.683.161 66.062.818 232.665/111 126.000.000 126.000.000 Ti 31/12/2016 Du phong Gi tri 1.955.790.887 315.135.512 1.321.011.647 219.234.322 14.003.286 86.406.120 126.000.000 126.000.000 COng 7.857.816.786 2.081.790.887 Ti 01/01/2016 Du' phong 21
CONG TY CO PHAN TX VAN XAY DVNG HEN 3 BAO CAO TA CHiNH VAN PHONG SO 32 NO Thi Nhiem, P7, Q3, TP. Ho Chi Minh Cho nm ti chinh ket fir& ngy 31/12/2016 THYET,MNH BAO CAO TA CHNH (TEP) (Cc thuyet minh ny l bd phon hop thnh r cn &roc doc dong thi vol. Boo co tt chinit kern theo) 8. PHA TH KHACH HANG Ti 31/12/2016 TO 01/01/2016 Thi thu cii chch hng nglin hn 70.540.407.432 73.586.711.432 Bn QLDA cc cong trinh dien mien Nm 10.463.565.991 12.897.493.871 Bn QLDA cc cong trinh dien mien Trung 2.254.439.706 3.801.305.232 Bn QLDA nhiet dien Vinh Tn 682.885.675 479.128.000 Bn QLDA NMTD [Yng Ni 5 4.474.643.903 5.332.951.404 Bn QLDA nhiet dien 3 13.698.457.096 SO' C6ng Thung Bc Lieu 1.024.317.640 4.965.981.306 S Cong Thriving Kon Turn 399.470.000 3.994.700.000 So Cong Thung Dk Nng 4.265.757.000 Cc khon phi thu chch hng khc 37.542.627.421 37.849.394.619 Phi thu c klich hng cli hn Phi thu cii khch hng l cc ben lien 42.789.106.651 36.336.862.815 qun Dien li,rc Long An - PC 2 387.163.652 Bn QLDA Dien Lkrc Mien Nm - Tng 943.342.059 537.202.856 Cong ty Dien krc Mien Nm Bn QLDA cc cong trinh dien mien Bc 3.282.726.096 221.513.591 Bn QLDA cc cong trinh dien mien Nm 10.463.565.991 12.897.493.871 Bn QLDA cc cong trinh dien mien Trung 2.254.439.706 3.639.871.294 Bn QLDA rroi dien - Tng Cty Dien krc 141.471.335 mien Bc Bn QLDA Lil; dien Mien Trung 146.866.650 91.713.441 Bn QLDA [Ari dien TP H Mil 74.026.366 Bn QLDA Krl dien TP. HCM - HCM 924.825.245 1.184.083.720 PC Bn QLDA nh my thily dien Sn L 14.246.200 Bn QLDA NMTD Dng Ni 5 5.332.951.404 Bn QLDA nhiet dien 3 13.698.457.096 Bn QLDA nhiet dien 2 38.203.000 Bn QLDA nhiet dien Vinh Tn 682.885.675 479.128.000 Bn QLDA ThCry Dien Song Bung 2 1.264.489.054 1.263.941.474 Bn QLDA thily dien 1 2.215.549.877 3.792.729.331 Bn QLDA Thuy dien 6 1.082.778.930 Bn QLDA Thily dien Song Bung 4 20.006.505 20.006.505 Cong ty CP DT&PT Dien Se Sn 3A 3:35.951.916 COng ty CP DTKD Dien lkre TPHCM 139.846.386 139.846.386 Cong ty CP Tu. vn XD Dien 2 925.990.029 55.950.580 Cong ty CP thy dien Dk Ming 50.000.000 Cong ty CP Thu)/ dien mien Nm 38.522.610 Cling ty CP Thily dien mien Trung 537.900.000 164.850.635 Cling ty CP thoy dien Vinh Sn-Song Hinh 334.679.100 390.516.000 C6ng ty Krl dien Co The Mien Trung 353.487.704 Cong ty Luoi dien co the TPHCM 13.285.938 13.285.938 Cong ty Nhiet dien Phil My 14.658.494 Cong ty Thiry dien D Nhirn-Hm Thu'n- 279.980.551 279.980.551 D Mi 22 it
CONG TY CO PHAN Tip VAN XAY DNG D> N 3 BAO CAO TA CHNH VAN PHONG SO 32 NO Th6i Nhiem, P7, Q3, TP. H6 Chi Minh Cho Min ti chinh ket Mc ngy 31/12/2016 THYET MNH BAO CAO TA CHNH (TEP) (Cc thuyjt minh ny l b phn hop thnk v cn &coy doc clng tht vt Boo co tt chinh kern theo) 8. PHA TH KHACH HANG (TEP) Cong ty TNHH MTV Dien Ltrc DA Nng Cong ty thtly dien D6ng Ni - Tp Don Dien luc Viet Nm Cong ty Truyn ti dien Cong ty Truyn ti dien 2 CN TOng cong ty tru)4n ti dien QuiSc Gi - Cty TTD4 Cong ty CP Tu vn XD Dien Bn QLDA cc CTD tinh Dio ng Ni - DNPC Ti 3 1/12/2 016 1.325.709.000 1.925.033.416 9. Mir PHONG CAC KHOAN PHA TH NGAN HAN Kith DO Cc khon nq qu hn r 6 thng de'n 1 nm Cc khon ng qu ln tir nm d6n 2 nm Cc khon ng qu hn tir 2 nm den 3 nm Cc khon ng qu hn tren 3 nm ging Cc khon ng qu hn tir 6 thng den 1 nm Cc khon ng qu hn tir 1 nm CL 2 nm Cc khon ng qu hn tir 2 nm den 3 nm Cc khon ng qu hil tren 3 nm COng 10. CH PH TRA TRbC Ngin hip - Cong cu dung cy - Chi phi phn mem my tinh chey phn bo - Chi phi khc Di lutn - Chi phi cong cu dung cu ch. phn 136 - Chi phi chenh Lech khi xc djnh gi tri donh nghiep - Chi phi phn mem my tinh chef phn bo Ciing SO dtr no qu hn 7.667.911.254 250.450.595 808.925.356 4.140.416.304 Ti 01/01/2016 193.157.010 353.487.704 290.745.000 1.467.796.028 19.235.499 2.170.077.473 131.796.388 84.520.206 SO trich 14p 2.300.373.376 125.225.298 566.247.749 4.140.416.304 12.867.703.509 7.132.262.727 SO dtr no. qu h4n Ti 01/01/2016 282.759.274 808.200.000 186.118.897 6.460.847.127 SO trich lp 84.827.782 404.100.000 130.283.228 6.460.847.127 7.73 7.92 5.29 8 7.080.058.137 TO 31/12/2016 TO 01/01/2016 112.44 1.913 71.449.913 9.100.000 31.892.000 1.955.03 6.856 1.889.635.731 143.2 69.73 5 113.776.071 29.493.664 2.4 54.13 5.493 2.093.569.691 141.584.552 65.401.125 218.981.250 2.06 7.4 78.769 2.597.405.228 23
CONG TY CO PHAN T. VAN )(Ay MNG DEN 3 So 32 NO Thiri Nhiem, P7, Q3, TP. Ho Chi Minh THYET MNH BAO CAO TA CHNH (TEP) (Cc thuyet minh ny l b0 phoin hop thnh v cn durc doe cljng thoi voi Bo ccio ti chinh kern theo) BAO CAO TA CHNH VAN PHONG Cho nm ti chinh ket thtic ngy 31/12/2016 11. HANG TON 1(110 Nguyen lieu, vt lieu Cong cu, clung cu Chi phi sn xuat kinh donh do. dng Gi gefic 89.867.303 9.629.918 20.934.425.805 Ti 31/12/2016 Der phong Gi gtoc 44.414.547 8.419.970 18.844.956.008 COng 21.033.923.026 18.897.790.525 Ti 01/01/2016 Dty phong 12. TA SAN DO DANG DA HAN ) Chi phi sn xuat, kinh donh dng di hn b) Xsy &Tug co bn do' dng di hn Du. n nh dieu hth sn xuat Xi nghip kho st er QuAn 2 ging Gi g6c 311.190.280 311.190.280 Ti 31/12/2016 Gi tri c6 the thu hoi 311.190.280 311.190.280 Gi g6c 311.190.280 311.190.280 Ti 01/01/2016 Gi tri co. the thu hoi 311.190.280 311.190.280 311.190.280 311.190.280 311.190.280 311.190.280 24
M CONG TY CO PHAN VAN XAY DNG DEN 3 BAO CAO TA CHiNH VAN PHONG So 32 NO Thi Nhi8m, P7, Q3, TP. HO Chi Minh Cho nm ti chinh k8t thc ngy 31/12/2016 THYET MNH BAO CAO TA CHNH (TEP) (Cc thuylt mink ny Li bo phn hop thnh v cn &for clot llong tht vol Belo ccio tt chink kem theo) 13. TA SAN CO DiNH Hfru HNH NGYEN GA Nh cir vt kien trtic My moc thiet bi Phirong tie n vn ti, truyen dn Thiet bi dung cu (pn 157 Ti 01/01/2016 7.707.012.181 681.940.255 12.464.206.435 3.120.156.189 23.973.315.060 - Mu trong nm 203.650.000 3.168.563.637 458.282.590 3.830.496.227 - DAu tu. XDCB 'lon thnh 3.124.085.284 3.124.085.284 - Thnh ly, nhircrng bn (30.617.300) (643.206.685) (178.345.260) (852.169.245) - DiOu chuy8n (1.011.327.273) (1.011.327.273) Ti 31/12/2016 10.831.097.465 854.972.955 13.978.236.114 3.400.093.519 29.064.400.053 HAO MON LY KE Ti 01/01/2016 (2.821.439.070) (380.796.776) (7.197.760.985) (2.593.744.271) (12.993.741.102) - Khli ho trong nm (572.564.187) (129.127.223) (777.111.857) (344.645.505) (1.823.448.772) - Thnh ly, nhugng bn 30.617.300 643.206.685 175.860.260 849.684.245 - Di8u chuy8n 8.427.727 8.427.727 Ti 31/12/2016 (3.394.003.257) (479.306.699) (7.323.238.430) (2.762.529.516) (13.959.077.902) GA TR CON LA Ti 01/01/2016 4.885.573.111 301.143.479 5.266.445.450 526.411.918 10.979.573.958 Ti 31/12/2016 7.437.094.208 375.666.256 6.654.997.684 637.564.003 15.105.322.151 COng Nguy8n gi TSCD hiru hinh d khau hoh8t nhtrng vn con sir clpng ti ngy 31/12/2016 A 6.228.742.040 clong. 25
N N N CONG TY CO PHAN TY VAN XAY DNG DCN 3 BAO CAO TA CHiNH VAN PHONG SO 32 NO Thi Nhi01, P7, Q3, TP. Ho Chi Minh Cho Mi ti chinh kot thilc ngdy 31/12/2016 THYET MNH BAO CAO TACHiNH (TEP) (Cc thuye't minh ny is b0 phdn hop thnh ve cn &roc doe deing tht vi Bo coo ti chinh kern theo) 14. TA SAN CO DTNH VO HNH NGYEN GA Quye n sir dyng dt Phn mem my vi tinh gong Tyi 01/01/2016 13.544.796.100 2.606.802.690 16.151.598.790 - Mu trong nrn 10.121.100 589.542.397 599.663.497 - Thnh 1y, nhtrgng bn (4.880.645.000) (4.880.645.000) Ti 31/12/2016 8.674.272.200 3.196.345.087 11.870.617.287 GA TR! HAO MON Tyi 01/01/2016 (867.782.185) (2.343.747.428) (3.211.529.613) - KhAu ho trong nam (190.352.082) (360.902.606) (551.254.688) Tyi 31/12/2016 (1.058.134.267) (2.704.650.034) (3.762.784.301) GA TR CON LA Ti 01/01/2016 12.677.013.915 263.055.262 12.940.069.177 Ti 31/12/2016 7.616.137.933 491.695.053 8.107.832.986 Nguyen gi dui ti sn co dinh vo hinh d khu ho het nhung vn con sir clung ti ngy 31/12/2016 l 2.423.877.719 dong. N N i 26
CONG TY CO PHAN TT VAN XAY DNG DEN 3 S8 32 Ng8 Thi Nhi01, P7, Q3, TP. H8 Chi Minh THYET MNH BAO CAO TA CHNH (TEP) (Cc thuylt mink ny l b phn hop thnh v cn &roc cloc dng then voi Bo co ti chinh kem theo) BAO CAO TA CHNH VAN PHONG Cho nm ti chinh ket thiic ngy 31/12/2016 15. PHA TRA NGYO BAN ) Cc khoin phi tr nguiri bn ngin bn - Cong ty thily dien D Nhim - Hm Thun - D Mi - Cong ty TNHH Ky thut diem Phtrng Nm - Phi tr nh cung cp khc b) Cc khoin phi tr nguid bn di hn c) So my qu bn chtr thnh town d) Phil tr ngtroi bn l cc ben lien qun - Cong ty thuy dien D Nhim - Hm Thun - D Mi Gi tri 5.365.415.635 4.218.352.058 498.325.674 648.737.903 4.218.352.058 4.218.352.058 Ti 31/12/2016 Ti 01/01/2016 S8 có kh 'fng Gi tri SL có kh 'fng tr ny tr 5.365.415.635 4.218.352.058 498.325.674 648.737.903 4.218.352.058 4.218.352.058 2.576.963.785 1.711.597.689 338.703.750 526.662.346 1.711.597.689 1.711.597.689 2.576.963.785 1.711.597.689 338.703.750 526.662.346 1.711.597.689 1.711.597.689 27