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since 1991
BAO CAO TAI CHINH
CONG TY C6 PHAN TU VAN XAY DUNG DIGN 2
Ky ke loan ti/ ngay 01/01/2014 den ngay 30/06/2014
(Da dude soat-xet)
A member of nlm'A International
aasc.com.vn AASC AUDITING FIRM
Cong ty Co phan Tu- van Xay dyng Dien 2
32 Ngo Thai Nhiem, Phirang 7, Qu$n 3, Tp.HCM
NQIDUNGTrang
Bao cao ciia Ban Tong Giam doc 02-03
Bao cao k§t qua cong tac soat xet Bao cao tai chinh 04
Bao cao tai chinh da dugc scat xet 05-32
Bang can d6i kg loan 05-07
Bao cao ket qua hoat dong kinh doanh 08
Bao cao luu chuyen ti6n 16 09-10
Thuyet minh bao cao tai chinh 11-32
Cong ty C6 phan Tir vSn Xay dung Difn 232 Ngo Thai Nhiem, Phuang 7, Quan 3, Tp.HCM
BAO CAO CUA BAN TONG GIAM DOC
Ban Tong Giam doc Cong ty Co phan Tu van Xay dung Dien 2 (sau day gpi t5t la "Cong ty") trinh bay Bao cao ciiaminh v& Bdo cao tai chinh cua Cong ty cho ky ke toan tir ngay 01/01/2014 din ngay 30/06/2014.
CONG TY
Cong ty Co phan Tu van Xay dung BiSn 2 dugc thanh lap va hoat dpng theo giay chung nhan dang ky doanh nghiepcong ty c6 phan s6 0300420157 do So Ke hoach va Bau tu Thanh ph6 H6 Chi Minh cap Ian dau ngay 29 thang 10 nam2007, dang ky thay d6i Ian thir bay ngay 09/12/2013. #*
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Tru so chinh cua Cong ty: 32 Ngo Thai Nhiem, Phuong 7, Quan 3, Tp.HCM. Q^
QN(HOI D6NG QUAN TRI, BAN TONG GUM DOC VA BAN KIEM SOAT ,NG
Cac thanh vien cua Hoi dong Quan trj trong ky va tai ngay lap bao cao nay bao gom: \%
Ong PhamVanThao Chiitich ^
Ong Nguyen Chon Hiing Thanh vien
Ong Ninh Viet Djnh Thanh vien
Ong Nguyen Trong Nam Thanh vien
Ong Truong Khac Len Thanh vien
Cac thanh vien cua Ban Tong Gidm d6c da dieu hanh Cong ty trong ky va tai ngay lap bao cao nay bao gom:
Ong Nguyen Chan Hung Tong Giam doc
Ong Nguyen Trong Nam . Ph6 Tong Gidm doc
Ong Tran Quang Lam Ph6 T6ng Giam d6c
Cdc thanh vien ciia Ban Kiem soat bao gom:
Ba Trinh Thiiy Quynh Truong ban
Ba Nguyln Thi Thu Hien Thanh vien
Ba Tran Thi Hoa Thanh vien
KIEM TOAN VIEN
Cong ty TNHH Hang Kiem todn AASC da thirc hi?n soat xet cac Bao cao tai chinh cho Cong ty.
Cong ty C6 ph§n Tir van Xay dung Dien 232 Ngo Thdi Nhiem, Phuang 7, Quan 3, Tp.HCM
CONG BO TRACH NHIEM CUA BAN T6NG GIAM D6C DOI VCH BAO CAO TAI CHINH
Ban T6ng Giam d6c Cong ty chiu trach nhiem ve vice lap Bao cao tai chinh phan anh trung thuc, hop ly tinh hinh hoatdong, k£t qua hoat dong kinh doanh va tinh hinh luu chuyen tien te cua Cong ty trong ky. Trong qua trinh lap Bao caotai chinh, Ban Tong Giam doc Cong ty cam ket da tuan thu cac yeu cau sau:
Xay dung va duy tri kiem soat npi bo ma Ban Tong Gi£m doc va Ban quan tri Cong ty xac dinh la can thiet dedam bao cho viec lap va trinh bay bao cao tai chinh khong c6n sai sot trgng yeu do gian l$n hoSc do nham lln;
Lira chon cac chinh sach ke loan thich hop va ap dung cac chinh sach nay mgt each nhat quan;
Dua ra cac danh gia va du doan hop ly va than trong;
Neu r5 cac chuin muc k6 toan duoc ap dung c6 duoc tuan thu hay khong, c6 nhung ap dung sai lech trong yeudin muc can phai cong b6 va giai thich trong Bao cao tai chinh hay khong;
L4p va trinh bay cdc Bao cao tai chinh tren ca sa tuan thii cac chuin muc ke toan, che do ke toan va cac quy dic6 lien quan hien hanh;
Lap cac Bao cao tai chinh dua tren co sa hoat d6ng kinh doanh lieYi tuc, trir truong hop khong the cho rang Congty s6 tiep tuc hoat dong kinh doanh.
Ban Tong Giam d6c Cong ty dam bao rSng cac s6 kS toan duoc luu giu de phan anh tinh hinh tai chinh cua Cong ty,vdi muc do trung thuc, hgp ly tai bat cii th6i diSm nao va dam bao ring Bao cao tai chinh tuan thu cac quy djnh hienhanh cua Nha nude. Dong thcri c6 trach nhiem trong viec bao dam an toan tai san cua Cong ty va thuc hien cac bienphap thich hop de ng&n chin, phal hien cac hanh vi gian Ian va cac vi pham khac.
Ban Tong Giam doc Cong ty cam kSt rang Bao cao tai chinh da phan anh trung thuc va hgp ly tinh hinh tai chinh cuaCong ty tai thoi diSm ngay 30 thing 06 n5m 2014, kSt qua hoat dgng kinh doanh va tinh hinh luu chuyen tien te cho kykg todn tir ngay 01/01/2014 d£n ngay 30/06/2014, phu hop vdi chuin muc, chi do k6 toan doanh nghiep Viet Nam vatuan thu cac quy dinh hien hanh co lien quan den vi^c trinh bay va ISp Bao cao tai chinh.
Cam ket khac
Ban T6ng Giam d6c cam kit rang Cong ty kh&ng vi pham nghTa vu cong b6 thong tin theo quy djnh tai Thong tu so52/20 12/TT-BTC ngay 05/04/2012 cua Bo Tai chinh huong din vg viec cong b6 thong tin tren Thi truong chungkhoan.
i Chon Hiing
Tong Giam docTP. H6 ChiMinh, ngay 09 thdng 08 nam 2014
£aasc^g since 1991
Sd: 319 /2014/BC.SXTC-AASC.HCM
Kinh girl:
BAO CAO
KET QUA CONG TAC SOAT XET BAO CAO TAI CHINH
Quy C6 d6ng, H§i dong Quan tri va Ban T6ng Giam d6c
C6ng ty C6 phan Tir van Xay du-ng Di?n 2
Chung toi da thuc hien cong tac soat xet Bang can d6i ke toan cua Cong ty C6 phan Tir van Xay dung Dien 2 tai ngay30/06/2014, Bao cao ket qua hoat d6ng kinh doanh, Bao cao luu chuySn llkn te va Thuye"t minh bao cao tai chinh choky kg toan tir ngay 01/01/2014 din ngay 30/06/2014.
Viec lap va trinh bay Bao cao tai chinh nay thugc trach nhi§m cua Ban T6ng Giam d6c C6ng ty. Trach nhiem ciiachung toi la dua ra Bao cao ket qua cong tac soat xet v§ Bao cao tai chinh dua tren ca sa c6ng tac soat xet ciia chungtoi.
TNj.IT(
cChung toi da thuc hien cong tac soat xet bao cao tai chinh theo Chuan muc kiem toan Viet Nam v6 cong tac soat xet.Chuan muc nay yeu cau cong tac soat xet phai ducrc Idp ki hoach va thuc hien dS c6 sir dam bao vira phai rang bao caotai chinh kh6ng chua dung nhung sai sot trgng ylu. C6ng tac soat x& bao g6m chu yeu li viec trao d6i vdi nhSn su ciiacong ty va dp dung cac thii tuc phan tich trSn nhung thong tin tai chinh; cong tac nay cung cap mot muc d6 dam baothap hon cong tac kiem toan. Chung toi khong thuc hi?n cong vi?c kiem toan nen cung khong dua ra y kiSn kiim toan.
Tren ca so cdng tac soat x£t ciia chung toi, chung t6i kh6ng thdy co su kien nao de chiing toi cho rang bao cao taichinh k6m theo day khong phan anh trung thuc va hop ly tren cac khia canh trgng yeu, phu hop vcri chuan muc va Chedo ke toan doanh nghiep Viet Nam va cac quy dinh phap ly c6 lien quan dSn viec lap v£ trinh bay bao cao tai chinh.
TNHH Hang Ki6m toan AASC
BtrtfanThaoGiam doc
Giay chung nhSn dang ky hanh nghi kiSm toans6: 0522-13-002-1TP. H6 Chi Minh, ngay 13 thdng 08 nQm 2014
Tran Trung HieuKiem toan vienGiay chirng nhan dang ky hanh nghe kiem toans6: 2202-2013-002-1
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HANG KliMTOAN AASC
International
Cong ty C6 phSn Tu'v2n Xay dung Dien 2
32 Ngo Thai Nhiem, Phuong 7, QuSn 3, Tp.HCM
Bao cao tai chinhKy ki loan tir ngay 01 /01 /2014 den ngay 30/06/2014
BANG CAN DOI KE TO ANTa/ «gfly 30 tlidng 06 nam 2014
Mas6
100
110
111112
120121
130
131132
135
139
140141
149
150
151158
200
220221222
223
224
225
226
111
228
229
230
250258
260261268
270
TAI SAN
A. TAI SAN NGAN HAN
I. Tien va c3c khoan tuwng dmmg tien
1. Tien
2. Cac khoan tucmg duong tiSn
II. C£c khoan dau tir tai chinh ngSn han
1 . Dau tu ngan han
III. Cac khoan phai thu ng3n han
1 . Phai thu cua khach hang
2. Tra trudc cho ngudi ban
5. Cac khoan phai thu khac
6. Du ph6ng phai thu ngan han kho doi
IV. Hang t6n kho
1 . Hang ton kho
2. Du phong giam gid hang ton kho
V. Tai san ng3n han khac
1 . Chi phi tra trudc ngin han
5. Tai san ngan han khac
B. TAI SAN DAI HAN
II. Tai san c6 djnh
1 . Tai san co dinh h&u hinh
Nguyen gid
Gid tri hao mon luy ke
2. Tai san c6 dinh thue tai chinh
Nguyen gid
Gid tri hao in on luy ke
3. Tai san co dinh vo hinh
Nguyen gid
Gid tri hao mon luy kl
4. Chi phi xiy dung ca ban dir dang
IV. Cac khoan dau tu- tai chinh dai han
3. Dau tu dai han khac
V. Tai san dai han khac
1 . Chi phi tra trudc dai han
3. Tai san dai han khac
T6NG CQNG TAI SAN
ThuySt 30/06/2014minh VND
342.047.438.241
3 105.065.057.791
5.979.715.423
99.085.342.368
4 63.000.000.000
63.000.000.000
105.538.735.631
5 107.925.804.531
25.210.817.034
6 3.332.943.396
7 (30.930.829.330)
8 62.564.286.996
62.703.048.282
(138.761.286)
5.879.357.823
3.240.359.854
9 2.638.997.969
42.586.068.881
22.313.520.865
10 15.070.902.584
68.051.007.305
.(52.980.104.721)
11 61.201.713
80. 900. 000
(19.698.287)
12 7.110.004.641
9. 65 1.949.926
(2.541.945.285)
71.411.927
13 18.406.850.600
18.406.850.600
1.865.697.416
14 1.813.697.416
52.000.000
384.633.507.122
01/01/2014
VND
309.053.172.073
99.870.845.640
16.625.606.521
83.245.239.119
11.000.000.000
11.000.000.000
144.120.824.985
149.880.315.317
21.830.253.978
2.888.926.038
(30.478.670.348)
53.073.861.217
53.212.622.503
(138.761.286)
987:640.231
446.473.626
541.166.605
43.261.961.624
22.823.775.260
16.108.856.119
68.131.745.643
(52.022.889.524)
6.705.041.867
9.677.504.419
(2.972.462.552)
9.877.274
18.406.850.600
18.406.850.600
2.031.335.764
2.000.335.764
31.000.000
352.315.133.697
Cong ty C6 phSn Tu- van Xay dirng Dien 2
32 Ngo Thai Nhi6m, Phuang 7, QuSn 3, Tp.HCMBao cao tai chinh
Ky ke loan tir ngay 01/01/2014 din ngay 30/06/2014
M§sd
300
310
311312
313314
315
316
319
320323
400
410
411
413414
417
418420
421
430432
BANG CAN DOI KE TOANTai ngay 30 thdng 06 nam2014
(tiSptheo)
Mn,TAx, *,A*, ThuyetINlj
A.
I.
1.
2.
3.
4.5.
6.
9.
10.
11.
B.
I.
1.
3.4.
7.8.
10.11.
II.1.
r*jvyii v vfii
NO PHAI TRA
Ncrngjn han
Vay va no ngan hanPhai tra nguai banNguai mua tra tien truacThuS va cac khoan phai n6p Nha nuacPhai tra nguoi lao dpngChi phi phai tniCac khoan phai tra, phai nop khacDu phong phai tra ngan hanQuy khen thuomg, phuc lai
V6N CHU SO HUtl
Von chu so" hQ-u
Von dau tu cua chu sa huuVon khac ciia chu so huu
Co phieu quyQuy dau tu phat trienQuy du ph6ng tai chinhLai nhuSn sau thue chua phan ph6iNguon von dau tu xay dung co ban
Nguon kinh phi va quy khacNguon kinh phi
minh
299
29915 17
2816 22017 3
218 3
19 15
20 25
85
21 85
44
7
30/06/2014 01/01/2014VND
.178
.178
.033
.451
.691
.546
.264.
.264.
046
046
.925.112
.496.
.035.
.346.
.289.458.
.922
.549
.495
.122.
.123.
.321.
.199.433.
.455
.386
.243.
.914.
963397
930
893
205835297414
076
328
.390.000.000
.770 .788. 816
(345.866.310)24
4
4
.381.819. 088
.439.000.000
.747
3
.187.
.985.
68.328.68.328.
534
200
748
748
260.505
260.5051338
109
21
VND
.007.571
.007.571
.326.697
.401
.996
.77352.211
7.102
12.0781.5094
91
9144
7
.104
.810
.736
.667
.703
.326,
.939
.102
.929
.227
.414
.126,
.797,
.390.000
.123(345.
164
19
.810
.861
.310
.303
.455
,880.488
.259
.186
.643
.047
.126
.378
.000
.743
866.310).702
.439.000
.315.284
3
.499
.000
.246
.815.200
73.32873.328
.748
.748
440 T6NG CONG NGUON V6N 384.633.507.122 352.315.133.697
Cong ty Co ph5n Tu v3n Xay dung Dien 2
32 Ngo Thai Nhiem, Phirang 7, Quan 3, Tp.HCM
cao tai chinli
Ky kg lo&n tir ng4y 01/01/2014 dfin ngay 30/06/2014
CAC CHI TIEU NGOAI BANG CAN DOI KE TOAN
Chi tieuThuyet
minh30/06/2014 01/01/2014
Vat tu, hang h6a nhan giii ho, nhan gia cong
No kho doi da xu lyNgoai te cac loai
- B6ng Dollar My (USD)
- D6ng Rup Nga (RUB)
8.132.265.984
543.856.991
1.157.405,36
7.520,00
10.313.556.513
543.856.991
915.822,50
7.520,00
TP. Hd ngay
Nguoi lap Trufrng phong Tai chinh09lhang08nSm20'J4
doc
Hoang Thuy Hoai Yen Bui Thj Nggc Ly hffn Hung
Cong ty Co phan Tu- v3n Xay dirng Dien 2
32 Ngo Thoi Nhiem, Phuong 7, Quan 3, Tp.HCMBao cao tai chinh
Ky ke loan tir ngay 01/01/2014 din ngay 30/06/2014
BAO CAO KET QUA HO AT BONG KINH DOANHKy ke loan lit ngay 01/01/2014 den ngay 30/06/2014
Maso
Chi tieuThuyetminh
6 thang daunam 2014
6 thang daunam 2013
01 1. Doanh thu ban hang va cung cSp dich vu
02 2. Cac khoan giam trir doanh thu
10 3. Doanh thu thuSn ban hang va cung cap dich vu 22
11 4. Gia von hang ban 23
20 5. Loi nhuan gpp ve ban hang va cung cap dich vu
21 6. Doanh thu hoat dong tai chinh22 7. Chi phi tai chinh23 Trong do: Chi phi lai vay
24 8. Chi phi ban hang25 9. Chi phi quan ly doanh nghiep
30 10. Lol nhuan thuan til hoat dpng kinh doanh
31 l l .Thunhapkhac32 12. Chiphikhac
40 13. Loi nhuan khac
50 14. T6ng loi nhuSn ki loan trufrc thue
51 15. Chi phi thug thu nhap doanh nghiep hien hanh
60 17. Loi nhuan sau thue thu nhap doanh nghiep
70 18. Lai ca ban tren c6 phigu
24
25
2627
28
29
30
VND
98.653.857.554
98.653.857.554
81.234.083.199
17.419.774.355
3.078.647.316811.969.835684.740.410
175.593.04513.641.542.759
5.869.316.032
162.962.47024.137.784
138.824.686
6.008.140.718
1.260.953.184
4.747.187.534
1.018
VND
77.514.104.281
77.514.104.281
60.877.368.364
16.636.735.917
2.231.714.972572.930.9415 72.398.984
338.874.25212.504.173.016
5.452.472.680
45.944.092170.500.001
(124.555.909)
5.327.916.771
1.243.396.745
4.084.520.026
929
TP.Ngu-6i lap
: 09 thang 08 nam 2014
Tru-6-ng phdng Tai chinh K6 t̂ '̂ '̂̂ SO^m dSc'CONG TY^
COPHAI)IL Q II* ITU VAN X#"Y__—"•—
Nguyen Minh Thu Bui Thi NgQC Ly Chon Hung
Cong ty Co phan Tu- van Xay du-ng Dien 232 Ngo Thdi Nhiem, Phuang 7, Quan 3, Tp.HCM
Bao cao tai chirihKy k6 loan tir ngay 01/01/2014 den ngay 30/06/2014
BAG CAO LITU CHUYEN TIEN TEKy kS loan tir ngay 01/01/2014 din ngay 30/06/2014
Mas6
01
020304050608
091011
121314151620
21
22
232730
(Theo phifffng phdp gidn liep)
„., ... ThuyetChi tieumi nil ~— ~~
I. Luu chuyen lien tir hoat dpng kinh doanh1. Lpi nhuan triffrc thue
2. Dieu chlnh cho cdc khoan
Khau hao tai san c6 dinhCac khoan du phongLai chenh lech ty gia hoi doai chua thuc hienL3i, 16 tir hoat dong dau tuChi phi lai vay
3. Lpi nhuan tie hoat d$ng kinh doanh tnr6"c thayddi von lieu dpng
TSng, giam cac khoan phai thuTang, giam hang ton khoTang, giam cac khoan phai tra (khong ke lai vayphai tra, thui thu nhap doanh nghiep phai npp)
Tang, giam chi phi tra trudcTien ISi vay da traThuS thu nhap doanh nghiep da nopTien thu khac tu hoat dong kinh doanhTien chi khac cho hoat d$ng kinh doanh
Lifu chuyen tlen tituan tir hoat dQng kinh doanh
II. Luu chuyen tien tu1 hoat d^ng dau tu1
1 . Tien chi de mua sSm, xay dung tai san co dinh vacac tai san dai han khac
2. Tien thu tir thanh ly, nhuong ban tai san co dinhva cac tai san dai han khcic
3. Tien chi cho vay, mua cac cong cu ng cua don vi7. Tien thu lai cho vay, c6 tiic va Igi nhuan duoc chiaLuu chuyen tien thuan tir hoat dQng dau tu
6 thang daun3m2014
VND
6.008.140.718
1.943.943.287452.158.982
(269.738.188)(2.795.363.576)
684.740.4106.023.881.633
36.002.677.877(9.490.425.779)33.425.131.255
(2.607.247.880)(682.266.042)
(4.882.350.821)2.290.168
(1.275.314.920)56.516.375.491
(1.454.223.466)
128.345.455
(52.000.000.000)2.714.683.658
(50.611.194.353)
6 thang daunam2013
VND
5.327.916.771
1.956.755.747335.685.757
(280.444. I l l )(1.946.219.674)
572.398.9845.966.093.474
70.521.343.842(34.224.370.915)
9.341.545.279
(9.387.899.994)(572.398.984)
(4.649.130.147)127.969.791
(686.964.001)
36.436.188.345
(5.032.263.583)
6.663.638
(3.000.000.000)1.835.851.801
(6. 1 89.748.1 44)
Cong ty C6 phan Tu- van Xay dyng Dien 2
32 Ngo Thai Nhiem, Phuang 7, Quan 3, Tp.HCMBao cao tai chinh
Ky ke loan tir ngay 01/01/2014 dSn ngay 30/06/2014
BAO CAO LiriJ CHUYEN TIEN TEKy kltodn tit ngay 01/01/2014 Sin ngay 30/06/2014
(Theo phifffng pit dp gidn tiep)
soChitieu
Thuyetminh
6 thangdaunam2014
III. Liru chuygn tien til' boat dong tai chinh
33 3. TiSn vay ngin ban, dai ban nhan dugc
34 4. Tien chi tra ng goc vay36 6. Co tire, Igi nhuan d3 tra cho chu so hQu
40 Lifu chuyln tiln thuan tit hoat 3$ng tai chinh
50 LUTI chuyen tien thuan trong ky
60 Tien va tu'ong diro'ng tien dau ky
61 Anh hucmg cua thay d6i ty gid h6i doai quy d6i ngoai te
70 Tien va tacmg duwng tien cuoi ky 3
VND
43.094.317.273(39.387.089.471)
(4.732.198.680)
(1.024.970.878)
4.880.210.260
99.870.845.640
314.001.891
105.065.057.791
6 thang daunam20l3
VND
36.109.654.269(42.013.679.490)
(8.329.642.541)
(14.233.667.762)
16.012.772.439
77.435.797.327
549.372.211
93.997.941.977
Ngiroi lap
TP. Ho.
Tru'&ng phong Tai chinh Ke
09 thang 08 nam 2014
m doc
Nguyen Minh Thu Bui Thj Ngpc Ly Choti Hung
10
Cong ty C6 phan Tu- van Xay dang Dien 2
32 Ngo Thai Nhiem, Phuang 7, QuSn 3, Tp.HCMBao cdo tai chinh
Ky kg loan tir ngay 01/01/2014 den ngay 30/06/2014
THUYET MINH BAO CAO TAI CHINHKy kltoan tie ngay 01/01/2014 din ngay 30/06/2014
. THONG TIN CHUNG
Hinh thuc sa huu von
C6ng ty Co phin Tu v&i Xay dung Di6n 2 duoc thanh lap va boat d6ng theo giSy chung nhan dang ky doanh nghiep c6ngty c6 phan sd 0300420157 do Sa K6 hoach va Dau tu Thanh ph6 Ho Chi Minh cap Ian dau ngay 29 thang 10 nam 2007,dang ky thay d6i Ian thu bay ngay 09/12/2013.
Tru sa chinh cua Cong ty: 32 Ngo Thai Nhiem, Phuang 7, Quan 3, Tp.HCM.
V6n dieu le cua Cong ty la 44.390.000.000 d6ng chia thanh 4.439.000 c6 phan vai menh gia c6 phan la 10.000 d6ng/c6phieu
Cong ty co c&c don vi tryc thuoc sau:
Ten don vi Dia chi
- X! nghiep Khao sat TCng hop MiSn Nam 45 Dan Chii, Khu ph6 2, P. Binh Tho, Q. Thii Due, Tp.HCM
- Xi nghiep Ca dien 45 Duong s6 2, P. Truomg Tho, Q. Thii Due, Tp.HCM
Nganh nghe kinh doanh
Hoat dpng kinh doanh chii yeu cua Cong ty gom:
Hoat dpng kien true va tu van ky thuat c6 lien quan. Tu van djch vu ky thuat va xay dung cac cong trinh nguon dien,thiiy lai va cac cong trinh cong nghifp, dan dung;
Xay dung cong trinh ky thuSt dan dyng khac. Dau tu xay dung c6ng trinh va kinh doanh bat dpng san; Dau tu xay dungcong trinh nguon di6n, san xuat va kinh doanh dien nang;
Khoan phun chong thSm, gia co xu ly nen m6ng cong trinh xay dung;
Lap bao cao danh gia tac dpng moi truong, di6u tra tac dpng moi tarong. Nhan thau khai thac, t inh che, Ipc nude phucvu sinh hoat va cac hoat dpng san xuat kinh doanh. Tu van ve moi truong. Tu van giai phap cong nghe san xuat sach,thiet lap ca chS san xuat sach;
Khach san, nha hang, nha nghi kinh doanh dich vu luu tru ngan ngay (Khong hoat dpng tai Thanh pho Ho Chi Minh);
Hoat dpng the thao khac;
Che tao thiet bi ca khi. Ma kem nhung n6ng cot dien thep, phu kien di^n va cac san pham kim loai (khong san xuat taitry so cong ty);
Mua ban vat tu thiet bi xay dung;
Kiem dinh chat lupng xay dung cong trinh va cac djch vu thi nghiem kiem tra dp ben co hoc be long, ket cau, vat lieuxay dung. Khoan phut chong tham, gia co xu ly nen mong cong trinh xay dung. Hoat dpng kiem dinh, giam dinh vachung nhan du dieu ki6n dam bao an loan chiu luc, chung nhan sy phu hop ve chat luong c6ng trinh xay dung;
Mua ban may moc, thiet bj dien luc, cong nghiep va dan dung;
Kinh doanh bat dpng san, quyen sir dung dat thupc chu so huu, chu sir dung ho5c di thue;
San xuit, kinh doanh dien nang;
San xuat phu kien, dung eu chuyen nganh dien, gia cong che tao cot dien cac loai, cpt ang ten vien thong (khong sanxuat tai try so cong ty);
Cho thue thiet bj the thao, vui choi giai tri (tru sung dan the thao, vu khi tho so);
Hoat dpng cua cac ca sa the thao: Sin van dpng bong da, san call long, san bong ban, san b6ng chuyen, san tennis.
11
Cong ty C6 phan Tu-van Xay dyng Dien 2 Bao cao tai chfnh
32 Ngo Thai Nhiem, Phuang 7, Quan 3, Tp.HCM Ky ki toan tu ngay 01/01/2014 den ngay 30/06/2014
2 . CHE DQ VA CHINH SACK KE TOAN AP D^JNG TAI CONG TY
2.1 . Ky ke to£n, don vi tien te sir dung trong ke toan
Ky ke todn ndm cua Cong ty bat dau tu ngay 01/01 va ket thuc vao ngay 31/12 hang nam.
Don vi tien te sir dung trong ghi chep ki toan la d6ng Viet Nam (VND).
2.2 . Chuan muc va Che d§ ke toan ap dung
Che do ke todn dp dung
Cong ty ap dung Ch6 dp Kg toan doanh nghiep ban hanh theo Quyet djnh s6 15/2006/QD-BTC ngay 20/03/2006 da dugcsua d6i, b6 sung theo quy djnh tai Thong tu 244/2009/TT-BTC ngay 31/12/2009 cua Bo truong Bo Tai chinh.
Tuyen bo ve viec tudn thu Chuan muc ke todn vd Che do ke todn
Cong ty da ap dung cac Chuan muc ki toan Viet Nam va cac van ban huong dan Chuan muc do Nha nuac da ban hanh.Cac bao cao tai chinh dugc lap va trinh bay theo dung mpi quy dinh ciia tung chuan muc, thong tu huong dan thuc hienchuan muc va Chi d6 ki toan hien hanh dang ap dung.
Hlnh thuc k£ todn dp dung
C6ng ty dp dung hinh thuc ke todn tr6n mdy vi tinh.
2.3 . Co- so- lap bao cao tai chinh
Bao cdo tai chinh dugc trinh bay theo nguyen tac gid goc
Bdo cdo tai chinh cua Cong ty dugc lap tren ca sa long hgp cdc nghidp vu, giao djch phat sinh va dugc ghi so ki loan taicac don vi thanh vien hach toan phu thupc va tai Van phong Cong ty.
Trong bdo cdo tai chfnh ciia Cong ty, cac nghiep vu giao djch npi bp va so du npi bp co lien quan den tai san, nguon von vacong ng phai thu, phai tra npi b$ da dugc loai trir.
2.4 . Cong cu tai chinh
Ghi nhan ban dau
Tai san tdi chinh
Tai san tai chfnh cua C6ng ty bao g6m tien va cdc khoan tuong duong tien, cdc khoan phai thu khach hang va phai thukhdc, cdc khodn cho vay, cdc khoan d§u tu ngan han va dai han. Tai thai diem ghi nhan ban dau, tai san tai chinh dugc xacdjnh theo gid mua/chi phi phdt hanh cong cdc chi phf phdt sinh khac lien quan true tiep den viec mua, phat hanh tai san taichinh d6.
Ng phai tra tai chinh
Ng phdi tra tai chinh cua Cong ty bao gom cdc khoan vay, cdc khoan phai tra nguoi bdn va phai tra khac, chi phi phai tra.Tai thai diem ghi nhan Ian dau, cdc khoan ng phai tra tai chinh dugc xdc dinh theo gia phat hanh cong cdc chi phi phdt sinhlien quan true tiep den viec phdt hanh ng phai trd tai chinh d6.
Gid tri sau ghi nhan ban dau
Hien tai chua c6 cdc quy djnh v6 ddnh gid lai cdng cu tdi chinh sau ghi nhan ban dau
2.5 . Tien va cdc khoan tu-ong duong tien
Tien va cdc khoan tuong duong tien bao gom tien m3t tai quy, tien giii ngan hang, cdc khoan ddu tu ngan han co thai gianddo han khong qua 03 thdng, c6 tinh thanh khoan cao, c6 kha nang chuyen doi de dang thanh cdc luong tien xdc dinh vakhong c6 nhieu rui ro trong chuyen d6i thanh tien.
12
Cong ty Co phan Tu- van Xay dung Dif n 2 Bao cao tai chinh
32 Ngo Thai Nhiem, Phucmg 7, Quan 3, Tp.HCM Ky kd loan tir ngay 01/01/2014 din ngay 30/06/2014
2.6 . Cac khoan phai thu
Cdc khoan phai thu dugc trinh bay tren Bao cao tai chinh theo gid trj ghi so cdc khoan phai thu khdch hang vd phai thu khacsau khi trir di cdc khoan du ph6ng duac Idp cho cdc khoan no phai thu kh6 doi.
Du phong no phai thu kho d6i duac trich lap cho tirng khoan phai thu kh6 doi can cur vao tu6i no- qua nan cua cdc khoan nghoSc du kien muc t6n that co the xay ra.
2.7 . Hang t6n kho
Hang ton kho dirge tinh theo gid g6c. Truong hop gid tri thuan c6 th£ thirc hien dugc thap han gid g6c thi hang ton khoduac tinh theo gid tri thuan c6 thS thue hien dugc. Gid g6c hang ton kho bao gom chi phi mua, chi phi ch6 bien va cdc chiphi H6n quan true tiep khdc phdt sinh de c6 dugc hang ton kho a dja diem va trang thai hien tai.
Gid tri hang ton kho dugc xdc djnh theo phuong phap binh quan gia quyen.
Phuong phdp xdc djnh gid tri san pham da dang: chi phi san xu§t kinh doanh dd dang dirge t§p hgp theo tirng cong trinhchua hoan thanh hoSc chua ghi nhdn doanh thu.
2.8 . Tai san c6 djnh va khSu hao tai san c6 dinh
Tai san co djnh hiiu hinh, tai san co djnh vo hinh dugc ghi nhan theo gid goc. Trong qud trinh sir dung, tai san co dinh huuhinh, tdi sdn co djnh vo hinh dugc ghi nhSn theo nguy6n gid, hao mon luy ke vd gid trj con lai.
Tai san c6 djnh thue tai chinh dugc ghi nhdn nguyen gid theo gid tri hop ly hodc gid trj hien tai cua khoan thanh loan tienthue t6i thieu (khong bao gom thug GTGT) vd cdc chi phi true tigp phdt sinh ban dau lien quan den tai san co dinh thuS taichinh. Trong qud trinh sir dung, tai san co dinh thue tai chinh dugc ghi nhan theo nguyen gid, hao mon luy ke va gid tri conlai.
Khau hao dugc trich theo phuong phdp duong thing. Thai gian khSu hao dugc u6c tinh nhu sau:
- Nha cira, vat ki£n true 06 - 50 nam
- Mdy m6c, thi6t bi 03 - 08 nam
- Phuong tien van tai 06 ndm
- Thilt bj van phong 03 - 08 ndm
Tai san c6 djnh thue tdi chinh dugc trich khau hao nhu tai san co djnh cua Cong ty.
2.9 . Cac khoan dau tu tai chinh
Cac khoan ddu tu tai chinh tai thai diem bdo cao, neu:
Ky phidu, tin phifiu kho bac, tien gui ngan hang co thai han thu hoi hodc dao han khong qud 3 thdng ke lit ngay muakhoan dau tu do dugc coi la "tuong duong tien";
C6 thai han thu h6i von du6i 1 ndm hodc trong 1 chu ky kinh doanh dugc phan loai la tai san ngan han;
C6 thai han thu h6i v6n tren 1 nSm ho|c han 1 chu ky kinh doanh dugc phan loai Id tai san dai han.
13
Cong ty Co phSn Tu- van Xay dung Difn 2 Bao csio tai chinh
32 Ngo Thai Nhiem, Phirong 7, Quan 3, Tp.HCM Ky ki todn tir ngay 01/01/2014 den ngay 30/06/2014
Du phong giam gid dau tu dugc lap vao thdi diem cuoi ky Id so chenh lech giua gid goc cua cac khoan dau tu dugc hachloan tren so ke loan Ion ban gid trj thi truang ho3c gid tri hop ly cua chiing tai thai diem lap du phong:
Doi vai cac khoan dau tu chung khodn: neu chung khodn da dugc niem y6t thi gid trj thj truong dugc tinh theo gia giaodich binh quan tai ngay trich lap du phong tren Sa Giao dich Chung khoan Ha Noi (HNX) hoSc gia dong cua tai ngaytn'ch lap du phong tren So Giao dich Chung khoan Thanh ph6 H6 Chi Minn (HOSE); n6u chung khoan chua dugcniem yet tren thi truong chirng khodn thi gid tri thi truang dugc xdc djnh theo gid giao dich binh quan tren thj truonggiao dich cua cdc cong ty dai chung chua niem yet (UPCom) tai ngdy lap du phong ho5c gid trung binh tren co so giagiao dich dugc cung cap t6i thiSu boi ba c6ng ty chung khoan tai thai diem lap du ph6ng. Truang hop khong th6 xdcdinh dugc gid thj truang cua chung khodn thi Cong ty khong trich ISp du ph6ng giam gid chung khodn. D6i v6i chungkhodn niem yet bj huy giao djch, ngirng giao dich k& tir ngay giao djch thu sdu tro di thi gid trj thj truang la gid trj s6sdch tai ngay lap bang can d6i ki todn gan nhdt.
Doi v6i cdc khoan dau tu dai han vao to chuc kinh t6 khdc: muc trich lap du phdng dugc xdc dinh dua vao bao cao taichinh cua to chuc kinh te khdc.
2.10 . Chiphidi vay
Chi phi di vay dugc ghi nhan vao chi phi san xudt, kinh doanh trong nSm khi phat sinh, tru chi phi di vay lien quan true tiepden viec dau tu xay dung hoic san xuSt tai san da dang dugc tinh vao gid tri cua tai san d6 (dugc v6n hod) khi co dii cdcdieu kien quy djnh trong Chuan muc K6 todn Vi^t Nam so 16 "Chi phi di vay".
2.11 . Chi phf tra tru-6-c
Cdc chi phi tra trudc chi lien quan den chi phi san xuat kinh doanh ciia mot nam tai chinh hoSc mot chu ky kinh doanh dugcghi nhan la chi phi tra trudc ngan han va dugc tinh vao chi phi san xuat kinh doanh trong n&m tai chinh.
Cdc chi phi da phat sinh trong ndm tai chinh nhung lien quan den kit qua hoat dgng san xuat kinh doanh cua nhiSu nien doke todn dugc hach todn vao chi phi tra tru6c dai han de phan bo dan vao ket qua hoat dgng kinh doanh trong cdc nien do ketodn sau.
Viec tinh vd phan bo chi phi tra truoc dai han vao chi phi san xuat kinh doanh tung ky hach todn dugc cdn cu vao tinh chSt,muc dp tung loai chi phi dS chgn phucmg phdp va tieu thiic phan b6 hop ly. Chi phi tra trudc dugc phan bo dan vao chi phisan xuat kinh doanh theo phuong phdp ducmg thing.
2.12 . Chi phf phai tra
Cdc khoan chi phi thuc te chua phdt sinh nhung dugc trich tru6c vao chi phi san xuat, kinh doanh trong n&m di dam baokhi chi phi phdt sinh thuc te khong gay dpi bien cho chi phi san xuat kinh doanh tren ca sa dam bao nguyen t5c phu hopgitta doanh thu va chi phi. Khi cdc chi phi d6 phdt sinh, niu c6 chenh lech vdi s6 da trich, ki todn tien hanh ghi b6 sunghodc ghi giam chi phi tuang ung vai phan chenh lech.
2.13 . Cdc khoan du1 phong phai trS
Gid trj dugc ghi nhan ciia mot khoan du ph6ng phdi tra la gid trj dugc uac tinh hop ly nhat ve khoan tiSn sS phai chi dithanh todn nghia vu ng hi€n tai tai ngay ket thuc ky ke todn.
Chi nhung khoan chi phi lien quan den khoan du phong phai trd da lap ban dau mdi dugc bu dap bang khoan du phongphai tra do.
Khoan chenh lech giira so du phong phai tra da lap a ky ke todn tru6c chua sir dung het Ion han so du phong phai tra lap aky bdo cdo dugc hodn nhap ghi giam chi phi san xuat, kinh doanh trong nSm trir khoan chenh lech Ian han ciia khoan duphong phai tra vS bao hanh cong trinh xay lap dugc hodn nhdp vao thu nhap khdc trong n&m.
2.14 .Von chu sor hu-u
Von dau tu cua chu so huu dugc ghi nhan theo so v6n thuc g6p cua chu sd huu.
Von khdc dugc ghi nhan tuang ung gid tri quyet todn nguon hinh thanh tai san co djnh tir quy dau tu phdt trien ciia Cong ty.
Co phieu quy Id co phieu do Cong ty phdt hanh vd sau d6 mua lai. Co phieu quy dugc ghi nhan theo gid trj thuc te va trinhbay tren Bang Can d6i kg todn Id mot khoan ghi giam v6n chu sd huu. Cong ty khfing ghi nhan cdc khoan lai (16) khi mua,bdn, phdt hanh hoSc huy c6 phieu quy.
14
Cong ty Co phan Tu- van Xay dung Dien 2 Bao cao tai chinh
32 Ngo Thai Nhiem, Phuang 7, Quan 3, Tp.HCM Ky ke loan til ngay 01/01/2014 din ngay 30/06/2014
Lgi nhuan sau thue chua phan phoi la so Igi nhuan tir cac hoat dong ciia doanh nghiep sau khi trir (-) cac khoan di§u chinhdo dp dung hoi to thay doi chinh sach ke loan va dieu chinh hoi to sai s6t trong yeu cua cac nam truac. Lai nhuan sau thulchua phan ph6i c6 the dirge chia cho cac nha dau tu dua tren ty le g6p von sau khi dugc Dai hoi dong c6 dong thong qua vasau khi da trich lap cac quy du phong theo Dieu le Cong ty va cac quy dinh cua phdp luSt Viet Nam.
Co tire phai tra cho cac co dong dugc ghi nhJin la khoan phai tra trong Bang Can doi ke loan ciia Cong ty sau khi co thongbdo chia co tire cua Hoi d6ng Quan tri Cong ty va th6ng bdo ngay chot quyen nhan co tire cua Trung tarn Luu ky chirngkhoan Viet Nam.
2.15 . Cac nghiep vu b3ng ngoai te
Cac nghiep vu phat sinh bang cdc don vi tien t£ khac vai don vi tien te ke todn cua C6ng ty (VND) dugc hach todn theo tygid giao dich vao ngay phat sinh nghiep vu. Tai ngay ket thuc ky ke toan, cac khoan muc tien te (tien mat, tien giri, tien dangchuyen, ng phai thu, ng phai tra khong bao gom cdc khoan Nguai mua ung trudc va U'ng truac cho nguai ban, Doanh thunhan trudc) c6 goc ngoai te dugc danh gid lai theo ty gid binh quan cua cac ngan hang thuong mai nai Cong ty ma taikhoan tai thcri diem lap Bdo cao tai chinh. Tat ca cac khoan chenh lech ty gia thuc te phat sinh trong ky va chenh 16ch dodanh gid lai so du cdc khoan muc tifen te c6 g6c ngoai te cuoi ky dugc hach todn vao ket qua hoat dong kinh doanh ciia kykg todn
2.16 . Ghi nhan doanh thu
Doanh thu ban hang
Doanh thu bdn hang dugc ghi nhan khi dong thai thoa mSn cdc dieu kien sau:
Phan Ion rui ro va Igi ich gin liSn vai quyln sa h&u san pham hodc hang h6a da dugc chuyen giao cho nguai mua;
Cong ty khong con nam gi& quyen quan ly hang hoa nhu nguai sa hGu hang h6a ho^c quyen kiem soat hang hoa;' ' *
Doanh thu dugc xdc djnh tuong doi chac chan;'
Cong ty d5 thu dugc hodc sS thu dugc Igi ich kinh te tir giao djch ban hang;i
Xac dinh dugc chi phi lien quan den giao djch ban hang.
Doanh thu cung cap dich vu
Doanh thu cung cdp dich vu dugc ghi nhan khi ket qua cua giao dich d6 dugc xdc dinh mot cdch dang tin cay. Truong hopvide cung cap djch vy lien quan den nhieu nam thi doanh thu dugc ghi nhan trong nam theo ket qua phan cong viec da hoanthanh vao ngay lap Bang can d6i ke todn cua nam do. Ket qua ciia giao dich cung cap djch vu dugc xac dinh khi thoa mancdc dieu kien sau:
Doanh thu dugc xdc dinh tucmg d6i chac chan;
C6 kha nang thu dugc Igi ich kinh te tir giao dich cung cap dich vu d6;
Xdc dinh dugc phan cong viec da hoan thanh vao ngay lap Bang can doi ke todn;
Xdc dinh dugc chi phi phdt sinh cho giao dich va chi phi de hoan thanh giao djch cung cap dich vu d6.
Phan cong viec cung cap dich vu da hoan thdnh dugc xdc djnh theo phuong phdp danh gia cong viec hoan thanh.
Doanh thu hoat dong tai chinh
Doanh thu phdt sinh tir tien lai, co tuc, Igi nhuSn dugc chia va cac khoan doanh thu hoat dong tai chinh khdc dugc ghi nhankhi thoa man dong thai hai (2) dieu kien sau:
C6 kha nang thu dugc Igi ich kinh te tir giao djch d6;
Doanh thu dugc xdc djnh tucmg d6i chac chan.
C6 tuc, Igi nhuan dugc chia dugc ghi nhan khi Cong ty dugc quyen nhan co tuc hodc dugc quyen nhan Igi nhuan tir viecg6p v6n.
Doanh thu hyp dong xdy dung
Phan c6ng viSc hoan thdnh cua Hop dong x&y dung lam ca sa xdc djnh doanh thu dugc xdc dinh theo phuong phdp danhgia phan cong viec da hoan thanh so vai long khoi lugng xay lap phai hodn thdnh cua Hgp dong.
15
Cong ty Co phan Tu' van Xay dung Dien 2 Bao cao tai chinli
32 Ngo Thai Nhiem, Phuang 7, Quan 3, Tp.HCM Ky kg loan tir ngay 01/01/2014 din ngay 30/06/2014
2.17 . Ghi nhan chi phi tai chinh
Cac khoan chi phi duac ghi nhan vao chi phi tai chinh gom:
Chi phi ho3c cac khoan 16 lien quan den cac hoat dpng dau tu tai chtnh;
Chi phi cho vay va di vay von;
Cac khoan lo do thay doi ty gia h6i doai ciia cac nghiSp vu phat sinh lien quan den ngoai te;
Du phong giam gia dau tu chung khoan.
Cac khoan tren duac ghi nhan theo long so phat sinh trong nam, khong bii trir vdi doanh thu hoat dong tai chinh.
2.18 . Cac khoan thug
Thue Men hanh
Tai san thu6 va cac khoan thue1 phai n0p cho nam hien hanh va cac nam trudc duac xac dinh bang so tien du kien phai nopcho (hoac dugc thu h6i tu) ca quan thud, dua tren cac muc thud suat va cac luat thue co hieu luc din ngay ket thiic ky keloan nam.
3 . TIEN VA CAC KHOAN TUONG DlTONG TIEN30/06/2014 01/01/2014
VND VND
Tien m5t 1.017.827.788 741.833.976
Tien gui ngan hang 4.961.887.635 15.883.772.545
Cac khoan tuong duong t ign ( > ) 99.085.342.368 83.245.239.119
105.065.057.791 99.870.845.640
(*) Cac khoan tuong duang tien la khoan tiSn gui c6 ky han du6i 3 thang tai cac Ngan hang thuang mai v6i lai suat tigngiri VND tir 5%/nam dSn 6%/nam va lai suat tiSn gui USD la 0,25%/nam.
4 . CAC KHOAN DAU TU TAI CHINH NGAN HAN30/06/2014 01/01/2014
VND VND
Tien giri c6 ky han r ) 63.000.000.000 11.000.000.000
- Ngan hang TMCP Ddu tit va Phat triSn Viet Nam - CN. HCM 11.000.000.000 11.000.000.000
- Ngan hang TMCP An Binh - Chi nhdnh Binh Duong 52.000.000.000
63.000.000.000 11.000.000.000
(*) Khoan tiln gui tai cac Ngan hang thuong mai c6 ky han tir 06 thang den 01 nam vai lai suat tir 6%/nam den 7,5%/nam.
Khoan tiSn gui c6 ky han s6 tien 8 ty VND tai Ngan hang TMCP Dau tu va Phat trien Viet Nam - CN.HCM duac diingdS the' chip cho khoan vay ngin han tai cung ngan hang theo hop dong tin dung han muc so 148/2014/93115 ngay19/01/2014.
5 . PHAI THU KHACH HANG30/06/2014 01/01/2014
VND VND
Phai thu cac don vi trong EVN va NPT 33.546.500.101 74.909.885.886
Phai thu cac don vi ngoai EVN va NPT 74.379.304.430 74.970.429.431
107.925.804.531 149.880.315.317
EVN : Tap doan Dien luc Viet Nam
NPT : T6ng Cong ty Truydn tai dien Qu6c Gia
16
Cong ty C6 phan Tu- van Xay du-ng Dien 232 Ngo Thdi Nhiem, Phucmg 7, QuSn 3, Tp.HCM
Bao cao tai chinhKy kg loan lir ngay 01/01/2014 din ngay 30/06/2014
6 .CAC KHOAN PHAI THUKHAC
Lai du thu tien gui ngan hang c6 ky han
Phai thu nguai lao dongPhai thu Cong ty TNHH TM Son Quang vS lai nhuan hoptac kinh doanh
Phai thu ve chi ho Limited Liability Company"Energoprojecttechnology" (LLC "EPT")
Phai thu Cue thue Ba Ria Vung Tau v6 thuS chuySn quyln sirdung dat tai KCN Phii My, Tinh Ba Ria - Vung Tau
Phai thu ve uy thac dau tu chung khodn
Phai thu khac
30/06/2014VND
103.657.831
478.054.22644.000.000
2.507.952.438
127.730.682
71.548.219
3.332.943.396
7 . Dl)' PHONG CAC KHOAN PHAI THU KHO DOI
01/01/2014VND
130.788.794
17.698.786
26.583.333
2.299.947.268
127.730.682
127.159.310
159.017.865
2.888.926.038
Tai ngay 30/06/2014 Tai ngay 01/01/2014
So du- ngr qua han So trich lap So du- no' qui han So trich lap
VND VND VND VND
Ng qua han tir 6 thdng den dudi 1 namNo qua han tir 1 n&m den du6i 2 namNo qud han tir 2 n&m den dudi 3 namNg qua han tren 3 nSm
8 . HANG T6N KHO
Nguyen lieu, vat lieuCong cu, dung cuChi phi san xuat kinh doanh do dang
Thanh phamHang hoaDu phong giam gia hang ton kho
9 . TAI SAN NGAN HAN KHAC
Tarn ungTai san thieu cha xir ly
10.363.726.126 3.109.117.839 13.516.189.232 4.054.856.76916.037.681.458 8.018.840.731 7.302.137.205 3.651.068.6037.108.909.931 4.976.236.953 13.183.302.491 9.228.311.744
14.826.633.807 14.826.633.807 13.544.433.232 13.544.433.232
48.336.951.322 30.930.829.330 47.546.062.160 30.478.670.348
30/06/2014VND
3.991.762.187289.899.940
56.099.055.624
278.284.082
2.044.046.449(138.761.286)
62.564.286.996
30/06/2014VND
2.638.997.969
01/01/2014VND
3.845.502.238
293.381.13946.716.116.286
291.415.697
2.066.207.143(138.761.286)
53.073.861.217
01/01/2014VND
538.876.4372.290.168
2.638.997.969 541.166.605
17
Cong ty Co phan Tir van Xay dung Dien 232 Ngo Thcri Nhiem, Phutog 7, Quan 3, Tp.HCM
Bao cao tai chinhKy ke loan tir ngay 01/01/2014 din ngay 30/06/2014
10 . TAI SAN CO DINH HlfU HINH
Nguyen gia
So du dau ky
So tang trong ky
- Mua sam mm
So giam trong ky
- Thanh ly, nhuang ban
Sd dir cudi ky
Gia trj hao mon luy ke
S6 du dau ky
S6 tang trong ky- Khau hao trong ky
So giam trong ky
- Thanh ly, nhicang ban
So dir cu6i ky
Gia trj con laiS6 du dau kySo dir cuoi ky
Trong do:
Gia tri con lai cuoi ky cua tai
Nha ciia, vat kientrue
VND
18.069.255.494
----
18.069.255.494
10.031.147.311
419.867.598419.867.598
--
10.451.014.909
8.038.108.1837.618.240.585
san co dinh huu hinh da dung theNguyen gia tai san co dinh cuoi ky da khau hao het nhung van
A , • • »u • ̂ u- Phucmg tien van tai, May moc, thiet bi i .*} ' truyen dan
VND
25.237.543.798
489.280.000
489.280.000(363.635.828)
(363.635.828)25.363.187.970
22.118.934.697
636.346.706636.346.706
(343.101.254)
(343.101.254)22.412.180.149
3.118.609.1012.951.007.821
chap, cam co dam baocon sir dung:
VND
20.668.166.640
--
(347.377.580)
(347.377.580)20.320.789.060
17.434.039.304
455.141.664455.141.664
(347.377.580)
(347.377.580)17.541.803.388
3.234.127.3362.778.985.672
cac khoan vay:
Thiet bi, dung cu . , . _,.,.,,... Tai san co dinh khac
quan ly
VND VND
3.941.596.915 215.182.796
175.581.740175.581.740
(34.586.670)
(34.586.670)4.082.591.985 215.182.796
2.228.538.949 210.229.263
170.924.733170.924.733
(34.586.670)
(34.586.670)2.364.877.012 210.229.263
1.713.057.966 4.953.5331.717.714.973 4.953.533
1.074.437.257 VND
35.243.957.546 VND
Cong
VND
68.131.745.643
664.861.740664.861.740
(745.600.078)(745.600.078)
68.051.007.305
52.022.889.524
1.682.280.7011.682.280.701
(725.065.504)
(725.065.504)52.980.104.721
16.108.856.11915.070.902.584
18
O -x.
Cong ty C6 phSn Tu- v3n Xay dyng Dien 232 Ngo Thai Nhiem, Phuong 7, Quan 3, Tp.HCM
Bao cao tai chinhKy k6 loan tir ngay 01/01/2014 din ngay 30/06/2014
1 1 . TAI SAN C6 DINH TH UE TAI CHINH
Tai san thue tai chfnh la may chu dirac thue theo Hop d6ng thuenam tir C6ng ty TNHH MTV Viln th6ng Qu6c ti FPT.
12 . TAI SAN C6 DINH VO HINH
Nguyen giii
So du dau kyS6 tang trong ky
- Mua sam mtii
So giam trong ky
- Thanh ly, nhicpng banSo du- cuoi ky
Gia tri hao mon luy ke
S3 du dau kySo tang trong ky
- Khdu hao trong ky
So giam trong ky
- Thanh ly, nhuang banS6 du- cuoi ky
Gia tri con laiS6 du dau kySo du' cuoi ky
13 . CAC KHOAN DAU TU TAI CHINH DAI HAN
30/06/2014So lugng CP
C6ng ty C6 phan EVN Qu6c TS 1 65.685
Cong ty C6 phan Thuy di6n Buon Don 1 .675.000
14 . CHI PHI TRA TRlTOfC DAI HAN
So du dau ky
So tang trong kyS6 da kit chuyen vao chi phi san xuat kinh doanh trong ky
So dup cuoi ky
Trong do, chi tiet so du- cuoi ky bao gom:
Chi ph! cong cu dung cu chd phfin boChi phi sira chira 1cm TSCD chd phan b6
Chi phi ban quyen phan mem
s6 ID30470 ngay
Quygnsir dung dat
VND
6.003.382.000646.927.073646.927.073
6.650.309.073
57.076.42953.736.869JJ.7J6.S69
110.813.298
5.946.305.5716.539.495.775
01/01/2014S6 lucmg CP
165.6851.675.000
27 thang 05 nam 2013
Phan memmay vi tinh
VND
3.674.122.419
(672.481.566)
(672.48J.566)3.001.640.853
2.915.386.123188.227.430
J88.227.430
(672.481.566)
C672.4S7.566;2.431.131.987
758.736.296570.508.866
30/06/2014VND
1.656.850.60016.750.000.000
18.406.850.600
6 thang daunam 20 14
VND
2.000.335.764
557.361.693(744.000.041)
1.813.697.416
30/06/2014VND
1.239.892.124
101.785.624
472.019.668
1.813.697.416
voi thai han 02
Cong
VND
9.677.504.419646.927.073646.927.07J
(672.481.566)
(672.48J.566J9.651.949.926
2.972.462.552241.964.299
241.964.299
(672.481.566)
(672.48J.566)2.541.945.285
6.705.041.8677.110.004.641
01/01/2014VND
1.656.850.60016.750.000.000
18.406.850.600
6 thang daunam 20 13
VND
219.031.5811.529.562.554
(696.171.158)
1.052.422.977
01/01/2014VND
1.436.697.715
45.225.000
518.413.049
2.000.335.764
19
Cong ty Co phan Tir van Xay dyng Dien 2
32 Ngo Thai Nhiem, Phuong 7, Quan 3, Tp.HCM
Bao cao tai chinhKy kl loan tir ngay 01/01/2014 din ngay 30/06/2014
15 . VAY VA NO NGAN HAN
Vay ng2n han
- Ngan hang TMCP Dau tu va Phat trien Viet Nam - Chi nhanh HCM
30/06/2014VND
17.033.925.112
17.033.925.112
Thong tin bo sung cho c£c khoan vay ngan hamHop d6ng tin dung han mure s6 148/2014/93115 ngay 19/01/2014, v6i cac dieu khoan chi tietsau:
Muc dich vay: b6 sung v6n luu dpng;
Thai han cho vay: tir 03 thang den 06 thang;
- L3i suat cho vay: 8% dSn 8,8%/ nam;Hinh thiic dam bao tien vay: the chap, cam co tai san.
16 . NGlTOfl MUA TRA TIEN TRI/6C
Cac dcm vi trong EVN va NPT
Cac don vi ngoai EVN va NPTDoosan Heavy Industries & Construction Co.,Ltd
30/06/2014VTMD
23.587.762.147
92.775.308.712
104.327.964.538
01/01/2014VND
13.326.697.310
13.326.697.310
01/01/2014VND
29.225.787.822
80.770.915.633
220.691.035.397 109.996.703.455
(*) Khoan tag truoc tuong ung gia trj 4.924.614,80 USD theo Hop d6ng s6 VT4-EPC/001/23122013 ngay 23/12/2013 Duan Nhiet dien VTnh Tan 4 duoc ky ket giOa EVNGENCO 3 va T6 hop Nha thau DOOSAN - MITSUBISHI - PECC2 -PACIFIC lam t6ng Mu EPC (Thong tin chi tiet ve du an duoc neu tai Thuyet minh s6 33).
17 . THUE VA CAC KHOAN PHAI N<)P NHA Nl/6c30/06/2014
VND01/01/2014
VND
Thue Gia trj gia tang
Thue Thu nhap doanh nghiep
Thue Thu nhap ca nhanThuS Nha dat, Tien thue dat
Cdc loai thue khac
2.460.103.966
886.830.589
200.882.327(1.469.952)
3.546.346.930
16.612.076.841
4.508.228.226
268.987.462966.300
383.068.051
21.773.326.880
Quy6t loan thud cua Cong ty se chiu sir kiem tra cua co quan thue. Do viec ap dung lufit va cac qui djnh ve thue doi voinhiki loai giao dich khac nhau c6 the duoc giai thich theo nhiSu each khac nhau, so thue duoc trinh bay tren Bao cao taichinh c6 thg bi thay d6i theo quyet dinh ciia ca quan thue.
20
Cong ty Co phan Tu- v&n Xay ilung Dien 2
32 Ngo Thai Nhiem, Phucmg 7, Quto 3, Tp.HCMBao cao tai chinh
Ky kg loan tu ngay 01/01/2014 den ngay 30/06/2014
18 . CHI PHI PHAI TRA
30/06/2014VND
01/01/2014VND
Trich truoc chi phi lai vay
Trich trade chi phi cong trinh
Chi phi phai tra khac
19 . CAC KHOAN PHAI TRA, PHAI N0P NGAN HAN KHAC
Tai san thira cha xu ly
Kinh phi cong doan
Bao hiem xa hpi
Bao hiem y li
Phai tra co tuc cho co dongPhai tra co tuc cho Tap doan Dien luc Viet Nam
Phai Ira co tuc nSm 2012 tra ve trudc
Phai tra co titc nam 2013
Doan phi c6ng doanPhai tra TSp doan Dien Lire Vi6t Nam ve phi ban quygn phanmem AutoCad
Khoan nhan d6ng g6p tir CBCNV
Phai tra, phai n6p khac
20 . DV PHONG PHAI TRA NGAN HAN
44.345.367
2.591.210.127
149.085.698
3.922.122.205
30/06/2014VND
2.437.242.268
151.225.569
6.536.003
9.727.370.0004.550.980.000
930.370.000
4.246.020.000
1.597.677.020567.758.000
1.061.314.975
15.549.123.835
41.870.999
6.177.562.144
144.302.975
7.102.102.259
01/01/2014VND
60.104.388
2.923.895.452
171.353.098
6.536.003
5.662.568.6804.550.980.000
1.111.588.680
1.424.564.366567.758.000
1.262.149.199
12.078.929.186
Du phong phai tra ngan nan la khoan du ph&ng bao hanh cong trinh va bao hanh san pham ca khi vai muc trich tir 2% den3% gia tri hop dong. Tong mire du phong bao hanh tai thai diem 30/06/2014 la 2.495.321.297 d6ng.
21
Cong ty Co phSn Tur van Xay dyng Dien 232 Ngo Thai Nhiem, Phucmg 7, Quan 3, Tp.HCM
Bao cao tai chinli
Ky ki loan tir ngay 01/01/2014 den ngay 30/06/2014
21 . VON CHU Sd HtTUa) Bang doi chieu bien dgng cua von chu so- huu
So dir tai ngay 01/01/2013
Lai trong kyTrich lap cac.quy
Chia co tucTrich l?p quy khen thuong, phiic loiTang khacTrich quy thuong ban dieu hanhSo dir tai ngay 30/06/2013
So dir tai ngay 01/01/2014
Lai trong ky
Trich lap cac quyTrich quy khen thuong, phuc loiTrich quy thuong ban dieu hanh
Chi c6 hie nam 20 13
Tang khac
Ket chuyen ngutm
So dir tai ngay 30/06/2014
Cong ty thuc hi?n phan phoi loi nhuan nam2014.
b) Chi tiet von dau tir cua chu so- hiru
Von g6p ciia Tap doan Dien lu-c Viet Nam
Von gop cua To chuc America LLC
Von gop ciia co dong khac
C6 phieu quy
Von dau tu ciia Von khac cuaChu so huu Chii scr htru
VND VND
44.390.000.000
------
44.390.000.000
44.390.000.000 7.123.861.743
------
646.927.073
44.390.000.000 7,770.788.816
2013 trong nam 2014 va chia c6 tire nam
Cuoi kyVND
22.754.900.000
3.126.000.000
18.104.100.000
405.000.000
Co phieu quy
VND
(345.866.310)
------
(345.866.310)
(345.866.310)
------
-
(345.866.310)
Quy dau tu phattrien
VND
18.807.839.549
-5.126.724.693
----
23.934.564.242
16.810.702.499
-8.218.043.662
----
(646.927.073)
24.381.819.088
Quy du phong tai Nguon von dauchinh tu XDCB
VND VND
4.439.000.000 3.407.200
-.
--
170.000-
4.439.000.000 3.577.200
4.439.000.000 3.815.200
-----
170.000
-
4.439.000.000 3.985.200
Loi nhuan chuaphan ph6i
VND
15.733.022.252
4.084.520.026(5.126.724.693)
(8.797.000.000)(1.573.302.225)
-(235.995.334)4.084.520.026
19.315.284.246
4.747.187.534
(8.218.043.662)(1.931.528.425)
(368.712.159)
(8.797.000.000)-
-
4.747.187.534
Cpng
VND
83.027.402.691
4.084.520.026.
(8.797.000.000)(1.573.302.225)
170.000(235.995.334)
76.505.795.158
91.736.797.378
4.747.187.534-
(1.931.528.425)(368.712.159)
(8.797.000.000)
170.000
-
85.386.914.328
2013 theo Nghj quyet s6 01/2014/NQ-DHDCD ngay 18 thang 04 nam 2014 cua Dai hpi dong c6 dong thuong nien nam
Tyl?(%)
51,26%7,04%
40,78%
0,91%
Dau Icy
VND
22.754.900.000
3.074.000.000
18.156.100.000405.000.000
Tyl?(%)
51,26%6,92%
40,90%
0,91%
44.390.000.000100% 44.390.000.000100%
22
Cong ty C6 phSn Tu van Xay dung Dien 2
32 Ngo Th0i Nhiem, Phuong 7, Quan 3, Tp.HCMBao cao tai chinh
Ky kg loan tir ngay 01/01/2014 din ngay 30/06/2014
c) Cac giao dich v€ von vo'i cac chu so* hu'u va phan ph6i co tuc, chia loi nhuan
Ky nay
VNDKy truac
VND
Von dau tir cua chii sa huu
Von gap dau ky
Von gap cuoi ky
Co tuc, loi nhuan da chia
Co tuc, lai nhuan chia tren lai nhuan ky truac
44.390.000.000 44.390.000.000
44.390.000.000 44.390.000.000
8.797.000.000 8.797.000.000
d) Co phieu
S6 lucmg c6 phieu dang ky phat hanh
So luong co phigu da ban ra c6ng chiingCo phieu pho thong
So luong c6 phieu duac mua lai
Co phieu pho thong
So luong co phieu dang luu hanhCo phieu pho thong
Menh gia c6 phieu da luu hanh: 10.000 d6ng/c6 phieu
Cac quy cua cong ty
Cu6i ky
4.439.000
4.439.000
40.500
4.398.500
30/06/2014VND
Dauky
4.439.000
4.439.000
40.500
4.398.500
01/01/2014VND
Quy dau tu phat trien
Quy du ph6ng tai chinh
Quy khac thupc von chii scr hiJu
24.381.819.088 16.810.702.499
4.439.000.000 4.439.000.000
7.770.788.816 7.123.861.743
Muc dich trich lap va sir dung cac quy cua doanh nghiep:
Quy dau tu phat trien duac dung de bo sung von dieu 16 cua Cong ty.
Quy du phong tai chinh duac ddng de:
+ Bii dip nhOng ton thdt, thiet hai vg tai san, cong no khong doi duac xay ra trong quS trlnh kinh doanh.
+ Bii dap khoan lo cua C6ng ty theo quylt dinh cua Hoi d6ng quan trj.
22 . DOANH THU THUAN BAN HANG VA CUNG CAP DICH
6 thang daunam2014
VND
6 thang daunam2013
VND
Doanh thu thuan hoat dong khao sat, thiet ke
Doanh thu thuan hoat dgng gia cong ca khi
Doanh thu thuan vS ban hang h6a
65.945.640.874
32.708.216.680
98.653.857.554
50.893.534.788
26.252.654.493
367.915.000
77.514.104.281
23
Cong ty Co phan Tir van Xay dirng Dien 2
32 Ngo Thcri Nhiem, Phuong 7, Quan 3, Tp.HCMBao cao taichinh
Ky kl loan tir ngay 01/01/2014 den ngay 30/06/2014
23 . GIA V&N HANG BAN
Doanh thu thuan hoat dong khao sat, thiet ki
Doanh thu thuan hoat dong gia cong ca khi
Doanh thu thuan ve ban hang hoa
6 thang daunSm2014
VND
51.860.801.043
29.373.282.156
81.234.083.199
6 thang daunam2013
VND
37.683.029.04022.864.772.307
329.567.017
60.877.368.364
24 . DOANH THU HOAT D0NG TAI CHINH
6 thang daunam2014
VND
6 thang daunam20I3
VND
Lai tien giri, I5i cho vay von
Co tutc, loi nhuan duoc chia
Lai ban ngoai teLai chenh lech ty gid phat sinh trong kyLai chenh lech ty gia do danh gia lai so du cu6i ky
Doanh thu hoat dong tai chinh khac
25 . CHI PHI TAI CHINH
2.317.820.198
369.732.49767.631.36652.194.162
269.738.1881.530.905
3.078.647.316
6 thang daunam2014
.939.556.036
11.367.152
280.444.111
347.673
2.231.714.972
6 thang daunam2013
VND VND
Lai tien vay
Lo chenh lech ty gia phat sinh trong ky
Chi phi tai chinh khac
684.740.410
70.115
127.159.310
811.969.835
572.398.984
531.957
572.930.941
26 . CHI PHI BAN HANG
6 thang daunam2014
VND
6 thang daunam2013
VND
Chi phi nguyen lieu, vat lieu, do dung
Chi phi nhan cong
Chi phi khdu hao tai san c6 dinh
Chi phi bao hanhChi phi dich vu mua ngoai
Chi phi khac bang tien
891.200
26.295.30832.238.294
102.277.1454.331.098
9.560.000
22.157.09732.238.294
257.647.604
7.031.257
19.800.000
175.593.045 338.874.252
24
Cong ty Co phan Tir van Xay dyng Dien 2
32 Ngo Thcri Nhiem, Phuimg 7, Quan 3, Tp.HCM
Bao cao lai chinh
Ky kg loan tir ngay 01 /01 /2014 din ngay 30/06/2014
27 . CHI PHI QUAN LY DOANH NGHIfP
Chi phi nguyen lieu, vat lieu, d6 dung
Chi phi nhan vien quan ly
Chi phi khau hao tai san c6 dinh
Thug, phi, le phi
Chi phi du ph6ng
Chi phi dich vu mua ngoai
Chi phi khac bang tien
28 .THU NHAP KHAC
Thu nhap tir thanh ly tai san
Thu nhap tir cho thue mat bang
Thu nhap khac
29 . THUE THU NHAP DOANH NGHI^P HIEN HANH
T6ng lai nhuan ke loan tru6c thuS
Cac khoan di6u chinh tang
Chi phi khong hap ly hap le
Thu lao thanh vien HDQT khong true tiep tham gia dieuhanh san xudt kinh doanh
Cac khoan dieu chinh giam
Chenh lech ty gid danh do danh gia lai so du cuoi ky
Thu nh&p chiu thue Thu nhap doanh nghi6p- Chi phi thus TNDN thue sudt 25%- Chi phi thuS TNDN thue sudt 22%
Chi phi thue thu nhap doanh nghifp hifn hanh
Thue Thu nhap doanh nghiep phai nop dau ky
Thue Thu nhap doanh nghi^p da nop trong ky
Thu! Thu nhap doanh nghiep phai n§p cuoi ky
6 thang daunam2014
VND
6 thang daunam2013
VND
1.008.994.614
4.747.021.216
267.864.049
356.197.394
452.158.982
1.532.228.469
5.277.078.035
13.641.542.759
6 thang daunam2014
VND
128.345.455
33.927.015
690.000
162.962.470
6 thang daunam2014
VND
6.008.140.718
42.500.000
2.500.000
40.000.000
319.035.336
319.035.336
5.731.605.382-
1. 260.953. J 84
1.260.953.184
4.508.228.226
(4.882.350.821)
1.253.785.050
3.728.513.972
279.294.499413.212.521
335.685.757
1.073.446.223
5.420.234.994
12.504.173.016
6 thang daunam2013
VND
5.245.454
29.063.446
11.635.192
45.944.092
6 thang daunam2013
VND
5.327.916.771
195.000.000
170.000.000
25.000.000
549.329.793
549.329.793
4.973.586.9781.243.396.745
-
1.243.396.745
4.109.273.242
(4.649.130.147)
886.830.589 703.539.840
25
Cong ty C6 phSn Tir van Xay dung Dien 232 Ng6 Thoi Nhiem, Phuong 7, Quan 3, Tp.HCM
Bao cao tai chinhKy ke loan tir ngay 01/01/2014 den ngay 30/06/2014
30 . LAI CO BAN TREN C6 PHIEU
Vi€c tinh loan lai ca ban tren c6 phiSu c6 thg phan ph6i cho cac c6 dong scr h&u co phan ph6 thong ciia Cong ty duo'c thuchign dira tren cdc s6 li$u sau :
Tong Ip^i nhuan sau thueCac khoan diSu chinh tang hoac giam Igi nhuan sau thue dexac dinh Igi nhuan hoSc 16 phan bo cho c6 dong sd hQu c6phi6u ph6 thong:- Dieu chinh gidm khoan lai chenh lech ty gid do ddnh gid lai so die cuoi kyLo'i nhuan hoac 16 phan bo cho co dong sa httu co phieu phothongC6 phigu ph6 thong luu hanh binh quSn trong ky
Lai ccr ban tren co phieu
31 . CHI PHI SAN XUAT KINH DOANH THEO YEU T6
Chi phf nguyen Hfu, vat lieu
Chi phi nhan c6ng
Chi phi khiu hao tai san co dinh
Chi phi djch vu mua ngoai
Chi phi khac bang tien
32 . CONG CV TAI CHINHCac loai cong cu tai chinh cua Cong ty
6 thang daunam2014
VND
4.747.187.534269.738.188
269.738.1884.477.449.346
4.398.500
1.018
6 thang daunam2014
VND
22.542.805.447
34.855.362.829
1.943.943.28724.377.179.197
20.714.867.581
104.434.158.341
6 thang daunam2013
VND
4.084.520.026-
4.084.520.026
4.398.500
929
6 thang daunam2013
VND
26.031.974.848
31.884.280.286
1.956.755.747
27.105.869.46518.497.448.084
105.476.328.430
Giatri ghi so ke toan
30/06/2014
Gia gocVND
Dir ph6ng
VND
01/01/2014Gi& goc
VNDDu phong
VND
Tai san tai chinhTien va cac khoan tuong duang tien
Phai thu khach hang, phai thu khac
Cac khoan cho vay
Dau tu dai han
105.065.057.791 - 99.870.845.640111.258.747.927 (30.930.829.330) 152.769.241.355 (30.478.670.348)
63.000.000.000 - 11.000.000.000
18.406.850.600 - 18.406.850.600
297.730.656.318 (30.930.829.330) 282.046.937.s'95" (30.478.670.348)
26
Cong ty C6 phan Tu- vSn Xay dung Dien 2
32 Ngo Thoi Nhiem, Phucmg 7, Quan 3, Tp,HCMBao cAo tai chinh
Ky k£todn tii ngay 01/01/2014 din ngay 30/06/2014
Gia trj ghi s6 k6 toan
30/06/2014 01/01/2014
Nff phai tra tai chinh
Vay va ng
Phai tra ngufri ban, phai tra khdc
Chi phi phai tra
VND
17.033.925.112
44.000.620.798
3.922.122.205
VND
13.326.697.310
50.480.596.489
7.102.102.259
64.956.668.115 70.909.396.058
Tai san tai chinh va ng phai tra tai chinh chua dugc danh gid lai theo gid trj hop ly tai ngay ket thuc ky ke todn do Thong tu210/2009/TT-BTC va cac quy dinh hi?n hanh yeu cau trinh bay Bao cao tai chinh va thuySt minh th6ng tin d6i vai cong cutai chinh nhung khong dua ra cac huong dan tucmg duong cho vice danh gia va ghi nhan gid trj hop ly cua cac tai san taichinh va ng phai tra tai chinh, ngoai trir cac khoan trich lip dy phong ng phai thu kh6 doi da dugc neu chi ti6t tai cdcThuyet minh lien quan.
Quan ly rui ro tai chinh
Rui ro tai chinh cua C6ng ty bao g6m rui ro thj truong, rui ro tin dung va riii ro thanh khoan. C6ng ty da xay dung h6 thongkieni sodt nham dam bao su can bang d mire hop ly gi&a chi phi rui ro phat sinh va chi phi quan ly riii ro. Ban Giam docCong ty c6 trach nhiem theo d5i quy trinh quan ly riii ro de" dam bao su cin bang hop ly giua rui ro va kiem soat rui ro.
Rui ro th\
Hoat dong kinh doanh ciia C6ng ty sg chu y6u chju rui ro khi c6 su thay doi ve gia, ty gia hoi doai va lai suit.
Rui ro ve gia:
Cong ty chiu rui ro vi gid ciia cdc cong cu v6n phdt sinh tir cac khoan dau tu c6 phieu ngin han va dai han do tinh khongchic chan ve gid tuong lai cua co phiSu dau tu. Cac khoan dau tu c6 phieu dai han dugc nim giO v6i muc dich chien lugelau dai, tai thdi diem k6t thuc nam tai chinh Cong ty chua c6 k6 hoach bdn cdc khoan dau tu nay.
Rui ro v6 ty gid h6i dodi:
Cong ty chju rui ro ve ty gid do gid trj hgp ly ciia cdc luong tiSn trong tuong lai ciia mot c6ng cu tai chinh se bien dong theonhung thay d6i cua ty gid ngoai t£ khi cdc khoan vay, doanh thu va chi phi cua Cong ty dugc thuc hien bang don vj tien tekhac vc>i dong Viet Nam.
Riii ro ve lai suit:
Cong ty chju rui ro ve lai sudt do gid trj hop ly cua cdc luong tien trong tuong lai ciia mot cong cu tai chinh sS bi6n dongtheo nhung thay d6i ciia lai sudt thj truong khi Cong ty c6 phat sinh cdc khoan tien giri c6 hoac khong co ky han, cac khoanvay va no chju lai suit tha noi. Cong ty quan ly rui ro ISi suat bang each phan tich tinh hinh canh tranh tren thj truong de codugc cdc lai sudt co Igi cho muc dich cua Cong ty.
Rui ro tin dung
Riii ro tin dung la rui ro ma mgt ben tham gia trong m6t cong cu tai chinh hoac hop d6ng khong co kha n8ng thuc hiendugc nghTa vu cua minh dan d6n ton thdt ve tai chinh cho Cong ty. Cong ty co cdc rui ro tin dung tu hoat dong san xuatkinh doanh (chu ySu d6i vcri cdc khoan phai thu khdch hdng) va hoat dgng tai chinh (bao gom tien giri ngan hang, cho vayva cdc cong cu tai chinh khac)
27
Cong ty C6 phan Tir van Xay du ng Difn 2
32 Ngo Thai Nhiem, Phiromg 7, Quan 3, Tp.HCM
Bao cao tai chinhKy k6 loan tir ngay 01/01/2014 den ngay 30/06/2014
Tai ngay 30/06/2014
Tien va cac khoan tuong dircmg tien
Phai thu khach hang, phai thu khac
Cac khoan cho vay
Dau tir dai han
Tai ngay 01/01/2014
Tien va cac khoan tuong dirong tien
Phai thu khach hang, phai thu khac
Cac khoan cho vay
Dau tu dai han
Til 1 n5mtra xuong
VND
105.065.057.791
80.327.918.597
63.000.000.000
-
248.392.976.388
99.870.845.640
122.290.571.007
11.000.000.000
-
233.161.416.647
Tren 1 namden 5 nam
VND
-
-
-
18.406.850.600
18.406.850.600
-
-18.406.850.600
18.406.850.600
Tren 5 n5m CongVND VND
105.065.057.791
80.327.918.597
63.000.000.000
18.406.850.600
266.799.826.988
99.870.845.640
122.290.571.007
11.000.000.000
18.406.850.600
251.568.267.247
Rui ro thanh khoan
Riii ro thanh khoan la rili ro Cong ty g$p kh6 khan khi thuc hien cac nghTa vu tai chinh do thieu von. Rui ro thanh khoancua Cong ty chu ySu phat sinh tir vi6c cac tai san tai chinh va ng phai tra tai chinh c6 cac thai diSm dao han khac nhau.
Thdi han thanh to£n cua cac khoan no phai tra tai chinh dira tren cac khoan thanh loan du kien theo hop dong (tren ca sadong tiSn cua cac khoan goc) nhu sau:
Tir 1 namtra xuong
Tren 1 nSmden 5 n5m Tren 5 nam C6ng
Tai ngay 30/06/2014Vay va ng
Phai tra ngudi ban, phai tra khac
Chi phi phai tra
Tai ngay 01/01/2014
Vay va ng
Phai tra nguai ban, phai tra khac
Chi phi phai tra
VND
17.033.925.112
44.000.620.798
3.922.122.205
VND VND VND
17.033.925.112
44.000.620.798
3.922.122.205
64.956.668.115
13.326.697.310
50.480.596.489
7.102.102.259
64.956.668.115
13.326.697.310
50.480.596.489
7.102.102.259
70.909.396.058 70.909.396.058
Cong ty cho ring mile d6 tap trung rui ro d6i vdi viec tra ng la thap. Cong ty c6 kha nang thanh loan cac khoan ng den hantir dong tiSn tir hoat dong kinh doanh va tien thu tir cac tai san tai chinh dao han.
28
Cong ty Co phan Tir van Xay dyng Dien 2
32 Ngo Thai Nhiem, Phuang 7, Quan 3, Tp.HCMBao cao tai chinh
Ky kg loan tir ngay 01/01/2014 din ngay 30/06/2014
33 . THONG TIN KHAC
Theo Nghj quyit s6 07/2013/NQ-TV2 ngay 21 thing 12 nam 2013, H§i dfing Quan tri da quyet nghi thong qua vice ky kithop dong EPC thuc hien du an Nha may Nhiet dien VTnh Tan 4. Du an nay da dugc Tap doan Dien lire ViSt Nam ("EVN")phe duyet tai Quyit dinh s6 438/QD-EVN ngay 21/06/2013. K.i hoach dau thau du an dugc Hgi dong Thanh vien EVNphe duyfit theo Quyfit djnh s6 595/QD-EVN ngay 26/08/2013.
Dy an Nha may Nhiet diSn VTnh Tan 4 do T6ng Cong ty Phat dien 3 (EVNGENCO 3) lam chu dau tu c6 quy m6 cong suat1.200 MW gom 2 to may 600 MW n5m trong Trung tarn dieji luc VTnh TSn bao gom 4 nha may nhi£t dien v6i long quy mocong suat len den 5.600 MW, tai \ VTnh Tan, huySn Tuy Phong, tinh Binh Thuan.
Hop d6ng EPC s6 VT4-EPC/001/23122013 dugc k? ngay 23 thing 12 ngay 2013 giua EVNGENCO 3 va T6 hop Nhathau DOOSAN - MITSUBISHI - PECC2 - PACIFIC lam t6ng thau EPC, Cong ty C6 phan Tu van Xay dung Dien 3 ph6ihop vdi tu van phu nuac ngoai lam tu van cho Chii dau tu, giam sat thi cong xay dung.
Gid tri Hop d6ng EPC dugc ky kit udc tlnh 1,360 ty USD, hang n5m cung cap cho h? th6ng dien khoang 7,2 ty kWh.Nha may sir dung nhien lieu than nhSp khau, dugc xay dung va dua vao van hanh giai doan 2017 - 2018, can cu Quyetdinh s6 1208/QD-TTg ngay 21/07/2011 cua Thu tuong Chinh phu vS viec phe duyet T6ng so do 7, QuySt djnh s61020/QD-BCT ngay 06/3/2012 ciia BQ C6ng Thuong vg vi?c phe duy$t diSu chinh, b6 sung vao Quy hoach t6ng thS Trungtarn Dien luc VTnh Tan, tinh Binh Thuan va Quyet di.nh s6 2414/QD-TTg ngay 11/12/2013 cua Thii tuong Chinh phu v6viec dieu chinh danh muc, tiSn do mpt s6 du an va quy dinh m^t s6 co ch6, chinh sach dac thia de dau tu cdc cong trinhdien cap bach trong giai doan 2013 - 2020.
Can cu theo diSu khoan hop dong, ngay 10 thang 06 nam 2013 Cong ty Doosan Heavy Industries & Construction Co.,Ltdda tarn ung cho PECC2 s6 tiSn 4.924.614,80 USD tucmg duong 104,327 ty VND. Khoan ung trudc nay dugc bao lanh baiNgan hang TMCP An Binh - Chi nhanh Binh Duong theo hop dong bao lanh s6 26/HDBL/ABBANK - BLTL ngay28/05/2014 vai t6ng s6 tiSn t6i da la 9.849.269,60 USD. S6 tiSn nhan ung trudc nay dang dugc PECC2 ghi nhan trenkhoan muc Nguoi mua tra tien truoc tren Bang can doi ke loan.
34 . NHffNG SV" Kl£N PHAT SINK SAU NGAY KET THUC KY K£ TOAN
Khong c6 sir kien trgng yiu nao xay ra sau ngay lap Bao cdo tai chinh doi hoi dugc digu chinh hay cong b6 tren Bao cao taichinh.
35 . BAO CAO BO PHAN
Ban Giam d6c ciia Cong ty xac dinh rang, viec ra cac quyet dinh quan ly ciia cong ty chu yeu dua trfin cac loai san pham,dich vu ma cong ty cung cap chir khong dua tren khu vuc dia ly ma cong ty cung cap san phSm, djch vu. Do vay bao caob$ phdn chinh yiu cua Cong ty dugc lap theo ITnh vuc kinh doanh.
Bao cdo b§ phan chinh yeu - Theo ITnh vuc kinh doanh:
Hoat dgng khao Hoat dgng gia Tong c$ng toansat thiet ke congcakhi doanh nghiep
VND VND VND
65.945.640.874 32.708.216.680 98.653.857.554Doanh thu thuSn tir ban hang ra benngoai
Lpi nhuan g§p ve ban hang va CCDV
Tong chi phi mua TSCD
Tai san b$ phin
Tai san khflng phan b6
Tong tai san
Ng phai tra cua cac bg
Tong no phai tra
Toan bo hoat <J$ng cua Cong ty dien ra chu yeu trSn I3nh tho Vi?t Nam. Vi vay Cong ty xac dinh khong co sir khac biet vekhu vuc dja ly cho toan bo hoat dgng cua Cong ty.
13.695.410.212
1.332.688.813351.793.915.202
351.793.915.202
278.698.464.915
278.698.464.915
3.724.364.143
60.000.00032.839.591.920
32.839.591.920
20.479.799.131
20.479.799.131
17.419.774.355
1.392.688.813
384.633.507.122
384.633.507.122
299.178.264.046
299.178.264.046
29
Cong ty Co phan Tu- van Xay dirng Dien 232 Ng6 Thai Nhigm, Phuong 7, QuSn 3, Tp.HCM
Bao cao tai chinh
Ky kl loan tir ngay 01/01/2014 d6n ngay 30/06/2014
36 . NGHIEP VU VA SO DL Vdl CAC BEN LIEN QUAN
Trong ky, Cong ty co cac giao dich v6i cac ben lien quan nhu sau:
Doanh thu ban hang, cung cap dich vu
- Ban QLDA Thuy dien 5
- Ban QLDA Thuy dien 6
- Ban QLDA Nhiet dien 3
- Ban QLDA CCTD Mien Bac
- Ban QLDA CCTD Mien Trung
- Ban QLDA CCTD M ien Nam
- Ban QLDA Lur6L dien Tp.HCM
- Ban QLDA NhiSt dien VTnh Tan
- Cong ty Truy6n tai Dien 3
Cong ty Truyen tai Dien 4
- Cong ty CP Thuy dien Da Nhim - Ham Thuan - DaMi
Cong ty Thuy dien Dai Ninh
- Cong ty CP Thuy dien Thac Mo
Cong ty Thuy di?n Buon Kuop
- Cong ty CP Thuy dien Thac Ba
- Cong ty CP Tu van Xay dung Di?n 4
S6 du vai cac ben HSn quan tai ngay kSt thuc ky kg todn:
Phai thu khach hang
- Ban QLDA CCTD Mi8n Trung
- Ban QLDA CCTD Mihn Bac
- Ban QLDA CCTD Mien Nam
- Ban QLDA Ludi di^n Tp.HCM
- Ban QLDA Thiiy dien 1
- Ban QLDA Thuy dien 5
- Ban QLDA Thuy dien 6
Cong ty Truyen tai Dien 1
Cong ty TruySn tai Dien 2
Cong ty TruySn tai Dien 4
- Cong ty CP Thuy dien A Vuorng
Moi quan he
Cung Cong ty me
Cung Cong ty me
Cung Cong ty me
Cung Cong ty me
Cung C6ng ty me
Cung Cong ty me
Cung Cong ty me
Cung Cong ty me
Cung Cong ty me
Cung Cong ty me
Cung Cong ty me
Cung Cong ty me
Cung Cong ty me
Cung Cong ty me
Cung Cong ty me
Cung Cong ty me
Moi quan he
Cung Cong ty m?
Cung Cong ty me
Cung Cong ty me
Cung Cong ty me
Cung Cong ty me
Cung Cong ty me
Cung Cong ty me
Cung Cong ty me
Cung Cong ty me
Cung Cong ty me
Cung Cong ty me
6 thang daunam2014
VND
-
-
6.332.411.278
-
-
13.232.403.970
(9.721.617)
20.169.853.969
250.150.000
1.513.617.610
1.596.181.536
1.596.077.138
240.196.291
-
268.181.818
(18.962.700)
30/06/2014VND
2.929.416.042
409.651.712
6.898.957.444
1.939.633.805
44.476.695
4.281.451.894
9.997.571.854
85.295.218
1.708.106.370
2.288.982.024
695.310.660
6 thang daunam2013
VND
253.748.648
1.787.958.301
5.572.694.163
2.908.093.351
348.150.000
3.415.012.505
-
14.089.177.316
-
106.314.315
6.301.235.368
1.482.633.664
-
808.107.640
-
-
01/01/2014VND
4.582.763.990
11.773.816.798
-
7.488.370.470
44.476.695
4.281.451.894
25.889.336.535
85.295.218
1.708.106.370
2.924.798.876
695.310.660
30
Cong ty C6 phin Tu- van Xay dirng Dien 232 Ngo Thoi Nhiem, Phuong 7, Quan 3, Tp.HCM
Bao cdo tai chinliKy ke loan tir ngay 01/01/2014 den ngay 30/06/2014
Phai thu khAch hang (ti£p theo)
T6ng Cong ty Phat difin 3
- Ban QLDA Dien Hat nhan Ninh ThuSn
- C6ng ty CP EVN Qu6c tl
- Cong ty CP Thuy dien D6ng Nai
- Cong ty CP Thuy dien An Khe - KaNak
- Cong tyCP Phat trien Dien lire Viet Nam
- Ban QLDA Dim ludi dien ra huyen dao Co ToCong ty Thuy dien Quang Tri
C6ng ty Thuy dien Buon Kuop- Cong ty CP Tu van Xay dung Di6n 4
Tra tru'frc ngircri bin
- C6ng ty C6 phan Tu van Xay dung Dien 1
- Cong ty Dien lire Tp.HCM
Phai tra khacTap doan Dien lire Viet Nam
Phai tra co tuc
Phai tra phi ban quyenphan mem AutoCad
Phai tra ngiroi b&n
Khach san Dien lire- Cong ty Co phan Tu van Xay dung Dien 3
Cong ty C6 phan Tu van Xay dung Dien 4
Ngirdi mua tra tien trade- Ban QLDA Nhiet di6n VTnh Tan- T6ng Cong ty Phat di6n 2
- Ban QLDA Nhiet dien 3- Ban QLDA CTTD MiSn Nam
- C6ng ty CP Thuy dien Hoa Binh- Cong ty CP Thiiy dien Da Nhim - Ham ThuSn - DaMi
Cong ty Thuy di6n Thac Mo
- Cong ty CP Thuy dien Thac BaCong ty Thuy di?n Tri An
Cong ty Thuy dien San La
Dien luc Binh Duong- Ban QLDA Dien lire Mien Nam - T6ng C6ng ty Dien
- T6ng Cong ty Phat dien 3
- Ban QLDA Dien Hat nhan Ninh Thuan
Giao dich v6i cac ben HSn quan khac nhu sau:
Thu nhSp va thii lao ciia Ban T6ng Giam doc
Luong va phu cdp
Thu lao
M6i quan he
Ciing Cong ty meCung Cong ty me
Cung C6ng ty me
Ciing Cong ty me
Cung Cong ty me
Cung C6ng ty me
Cung Cong ty me
Cung Cong ty meCung Cong ty me
Ciing Cong ty me
Cung C6ng ty me
Cung Cong ty me
C6ng ty me
Ciing Cong ty me
Cung Cong ty me
Cung Cong ty me
Cung Cong ty me
Ciing C6ng ty meCiing Cong ty me
Ciing Cong ty me
Ciing Cong ty me
Cung Cong ty meCiing Cong ty me
Ciing Cong ty meCiing Cong ty me
Ciing C6ng ty meCiing Cong ty me
Ciing Cong ty me
Ciing Cong ty me
Ciing Cong ty me
30/06/2014VND
-
-1.082.3^0.081
-3.000.000
-705.245.395297.741.015
-179.329.892
1.572.346.436
-
5.118.738.0004.550.980.000
567.758.000
55.950.580
-
109.152.178.620654.056.750
14.809.851.942
-118.895.130211.684.552
-359.867.444
40.000.000
700.000.000
2.989.763475.092.845
717.284.955673.824.684
6 thang daunam2014
VND
742.113.063
682.113.063
60.000.000
01/01/2014VND
499.925.6276.915.675.392
1.082.330.081418.405.753
337.036.181
2.284.747.2512.705.245.395
297.741.015
895.051.685
-
626.068.135
37.804.636
5.118.738.000
4.550.980.000
567.758.000
29.700.000507.373.636
205.958.405
5.452.142.877
654.056.75018.563.247.0832.773.093.064
118.895.130
• -92.094.767
433.617.444
40.000.000
700.000.000
2.989.763395.650.944
--
6 thang daunam2013
VND
1.200.291.809
1.080.291.809
120.000.000
31
Cong ty Co phSn Tu- v§n XSy dirng Di?n 232 Ngo Thdi Nhiem, Phuong 7, Quan 3, Tp.HCM
Bao cao tai chinhKy k£ toan tir ngay 01/01/2014 din ngay 30/06/2014
37 . S6 LIEU SO SANH
S6 lieu so sanh tren Bang can d6i k£ toan va c£c thuyet minh tuong ung la so lieu tren Bao cao tai chinh cho nSm tai chinhket thuc ngay 31 thang 12 n&m 2013 da ducrc Cong ty Djch vu Kiem toan va Tu vdn UHY kiem toan. S6 lieu so sanh trenBao k£t qua hoat dr)ng kinh doanh, Bdo cao luu chuy6n tien te va cdc thuyet minh tuong ung la s6 Ii6u tren Bao cao taichinh cho ky ke toan tir ngay 01/01/2013 den ngay 30/06/2013 da dugc Cong ty Dich vu KiSm toan va Tu vin UHY soatxet.
TP.Nguffi lap Tru'6-ng ph6ng Tai chinh Ke toan
>J)9thdng08ndm2014i doc
Hoang Thuy Hoai Yen Bui Thj Ngoc Ly ho'n Hung
32