Báo cáo tài chính hợp nhất đã được kiểm toán - Nbb

C6NG TY CO PHAN DAIJ TU.NAN{ BAY BAY
BAO (JAO 'I AI CIIi\II IIOPNHA'I DA Dt]OC KIII}I IOAN
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CONG TY c0 PHAN DAU rrJ N.A.M BAY BAY
Sil I , Nguygn Van DAq Phudng 5, QuAII Phrt MuAn, Thanh phii Hd Chi Minh
BAo cAo coA BAN crAM D6c
BAo cAo KIEM ToAN
BANG cAN DOI KE ToAN HQP NHAT
MVC LVC
BAo cAo KEr euA Ho4.r EoNG KrNH DoANH HQPNHAT
BAO CAO Ltfu CHUYEN TtEN TE HOP NHAT
THUYET MINH BAo cAo TAI cHiNH HOP NHAT
TRANC
2
3
6
'7 -8
9-47
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CONC TY Cd PHAN DAU TIJ NAM BAY BAY
s6 I. NguyEn ven Dau Phuong 5. QuAn Pht Nhu6n. ThAnh ph6 Hd chi Mini
BAo cAo c{,A BAN cI/i.M D6c
Ban Ciiim d6c C6ng ty C6 phAn DAu Tu Ndm BAy Bay (gai r6t ta "C6ng ty") dC trinh bao cdo nay cing v6i
Bdo c6o tai chinh hqp nh6t dA duqc ki6m to6n cria C6ng ty cho nam tai chinh ket thic ntsdy 31 thdng 12 nam
2012.
Hor DdNc eu,4.N rRIvA BAN GrriM Eoc
Cdc thanh vi€n cna H6i ddng Quan tri va Ban Gidm d6c Cdng ry da diau hanh C6ng ty trong nam va d€n ngey
lAp b6o c6o ndy g6m:
H6i itdns Ouin tri
ung uoan I uong r flgu
Ong Pham Thanh Di€n
Ong Tren Quang Trinh
Ong Hoang Hfu Tu_ong
Ong Louis T. Nguyen
Ba V6 DuNggc Tran
Be Nguy6n Thi Cat Ti€n
Ban Gi6m d6c
6ng Dodn Tuong Trieu
OneNeu!An Phic
Ong Tran VAn H'}u
OnsNsuven Van Tina
Ong Nguy€n Thanh Quyet
TRicH NHIEM cTA BAN GIiiM DOC
chi rich
Thdnh vien
Thanh vi6n (mign nhigm ngzry 27 rhene 4 n1]].|.20l2)
Thanh vien
Thanh vien
Thanh vi€n
Thenh viCn
cidm d6c Di€u hdnh
Giam d6c DF dn
Gi6m ddc Tai chinh
Quyin Cidm d6c Ki thuat
Quy€n Gidm d6c Kinh doanh
Ban Gi4m d6c C6ng ty co r6ch nhiem hp 860 c6o ldi chinh hqp nhit phan ann mot cech rung lhFc va hgp li
tinh hinh tai chinh cnng nhu ket qud hoat dong kinh doanh vd tinh hinh luu chuyCn ti6n tC cia COng ty lrong
nAm. Trong viec hp Beo ceo tdi chinh hqp nhal ndy, Ban Ci6m d6c duqc yCu cau phii:
. L[a chQn cdc chinh sdch k6 bdn rhich hqp va ap dung c6c chinh sech d6 mOl cdch nhdt quan:
. Dua m c6c x€t alorn vd uoc tinh mot cach hgp li va than feng;
. N€u 16 c6c nguy€n iic k6 todn thich hgp c6 duqc tuen thi hay kh6ng, c6 nhlmg ap dung sai lech lrQng yeu
cen dngc c6ng b6 ve giai thich trong Bdo cao di chinh hqp nhat hay kh6ng;
. Lip Bdo cao ta; chinh hqp nhit ten co sd hoet dong li6n tuc trt truorg hqp kh6ng th(: cho ring c6ng ty
se tidp tuc hoat dong kinh doanhl va
. Thi6t k€ va thuciien he th6ng ki6m sodt noi bO mot cdch hou higu cho muc dich lAp vd trlnh bay Bao c6o
tdi chlnh hap nhat hgp l:i nhdm han che rLli ro vd gian lan.
Ban Gi6m d6c C6ng ty chlu trrch nhiem dem beo ring s6 sdch k6 torin duqc ghi ch€p mol cech phu hqp dA
phan enh mot_cdch hqp li tinh hinh tai chlnh cria C6ng ty d bat ki.thoi diem nao ve dem bao reng Beo cao tdi
chinh hqp nher tuan ftrl ciic Chuan mgc Ke roAn Viet Nam, HC dr6ng KC todn viet Nam va c6c quy dinh hien
hanh khac va k6 b6n tai ViCt Nam. Ban Ci6rh d6c clng chlu trach nhiCm ddm beo an toan cho tai san cia
C6ng ry va thqc hien cac bion phap thich hsp dC ngdn chan ve phdt hiCn cac hdnh vi gian lan ve sai pham
khdc.
Ban cidm d6c xdc nhan rang C6ng ty da luan tht c6c yeu ceu niu trcn trong viCc l6p Bao cao tdi chinh hqp
/:,Yrry* dgi dien cho Ban Gi6m d6c,
!.' COl.lG TY
*I FAU IU
ft\in rrv nl
Tutng Trieu
Gidm it6c Didu hdnh
Ngay 19 thdng 3 tunn 2013
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coilG ry TNHH KtiM roAl't uA Tuvflil rAl GH|NH oudc ri
International Auditing and Financial Consulting Company Limited
|f J ) oia chi : Phdng 3203, Tens 32. NhA 341 KoT Truns Hda - Nhan Chinh Quan ciu Gi5v, Ha Noi
t , f. ! Address:Room 3203, 32s Floor, 34T Building, Trung Hoa - Nhan chlnh cau Giav Distnct, Hanoi, veham.
ur-f ret: +u.4222128s1 Fax +u.4 22212892 Email: irc@ifcvietnam.com.vn website: ww.ircvieham.com.vn
56: 3148/2013/BCKT-IFC
Kinh qrii:
BAo c^o KriM roAN
Va 86l) cio tii chinh hqp nh6t cho n:Im tli chinh kiit thic ngAy 31 thrng 12 n5m 2012 ciir
C6ng ty C6 phin Diu tuN;m B:iY BliY
Cic c6 ir6ng, HOi ddng Qudn trivA Bro Girm d6c
c6ng ty C6 phin D5u Tu Nrn Briy Bay
Chung r6i db kiam toen bang c;n ddi ke loan hqp rhir lai nga) ll lhang l2 nim 2012 cung \or biio cijo k6r
qua ho4t dong kinh doan hgp nbal bao cao Luu chuyin rien tE hqp nhet '"4 thuyet minh b6o cdo tdi chinh hqP
nh6t kam theo (g9i chung 1A "b6o c,io ldi chinh hqp nhat") cna C6ng ty C6 phan Dau tu Nim Bay Bay.(gai tdt
la "C6ng ty") cho ndm tari chinh k6! thlc cirng ngay.d$qc l4p ngZty l9 thdng I ndm 20ll tir trang 4 dCn trang
47. Bdo ceo di chinh hgp nht kem theo khdng nhim p]lAn anh tinh hinh tai chinh, k6l qua hoel dong kinh
doanh va dnh hinh luu chuy6n tidn re theo cec nguyen tic va th6ng lC k6 to6n duoc chAp nhan chung tai cAc
nudc khac ngodi Viel Nam.
Trech nhi6m c'ia Ban Ci6n d6c vi Kiarn to6n vi6n
\hu de lrinh bi) lrong bdo ciio cud Ban Giiim ddc l?i rrand 2. Ban Girim d6c Corg f co lrich nhi+m li'ip Bdo
cao riri chinn hqp nhar. Tr6ch nhidm crld chung r6i l, dua ra j kiin ve B;o cao lai .hrnh hgp nh;r nd) drr:r lrin
ket ouacia cu6c ki6m toAn.
cd sit cia f ki6n
Ching rdi de rhuc hiin c6ng viQc kiim roin theo cac Chudn muc Kiim rodn Vi6t Nam. Cdc chuin muc n.ry
yeu cau chnng t6i phei lap k6 hoach vd thgc hien c6ng viec kiem todn dC d?1duo.c s\r dam bao hqp lt; rdng cac
Bdo cdo tdi chinh hqp nhal k}6ng c6 cec sai s6t trQng yeu. C6ng viec kiom todn bao gom \ iEc kiEm lra. tran co
sd chgn miu. cac bing chtng chung minh cho cec s6ligu vd c6c tlruy6t minh tr6n b6o cao tai chinh hgp nhat.
Chring t6i cing ddng thdi dinh gia cec nguyen tic ke loAn dugc 6p dlrng vd nhilng udc tinh_quan lrQng cia
Ban Ciam d6c cing nhu ddnh giri vi vicc trinh briy c6c th6ng iin trCn Bdo cao tai chrnh hoD nh6t. Chr'rng t6i tin
tuong rdng c6ng viEc ki€m toAn da cung cap nhtng cq sd hqp li cho i ki6n cira chfng t6i.
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f ki6n ki6rn toan
Theo i kien clla ching r6i. Biio cdo l;i chin hqp nh;r kam theo de phen enh (rung lhgc \i hqp li.lren cdc
khia c?nh tranS )du. tinlr hinh liii chinl crla C6ng ty tEi ngny 3l thing l2 ndn 2012 cing nhu kCl que hoat
dong kinh doanh vd tinh hlnh luu chuy€n ti€n iC cho nin ldi chinh ket thtc cirng ngdy, phii hqp vdi cec Chuan
muc vd chC d6 KC to6n ViCt Nam hien hdnh vd c,rc quy dinh phAp li c6 li6n quan.
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Chung chi kiCm toen vi6n s6 0747/KTV
Ngdt 19 thang 3 ndn 2013
Luong Xuin Trudng
Kiam ronn vien
Chrmg chi ki€m todn vi6n s6 l74lIKTV
Thanh viCn hang AGN Iniernational/ Membet Firm ofAGN International
Kidm toen/Audit . K6 toen/Accounting . Ttveil thu$fax Consulting . Titi chinh/Finance

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CONC TY CO PHAN DAU TUNAM BAY BAY
S6 I, Nguy6n Van Dau, Phlrdng 5
Ouan Pht Nhuan. Thinh DhO H6 Chi Minh
TAI SAN
A - TAI SAN NGAN HAN
l. TiGn vn cnc khonn tuong al'rong ti6n
2. Cec khoan tuong .luong tidn
lll. C6c khoiin phei thu ngnn h?n .
l. Phai thu kl6ch hang
2. Tra tudc cho nguiri ban
5. Cec khoan pMithu khac
6. Du phdng phai thu ngin h?n kh6 ddi
lV. HAng t6n kho
L Hdng t6n kho
v. Tai sin ngin hfn kh6c
I . Chi phi tra tru6c ngin han
2. Thu6 GTCT duqc khAu rrir
3. Thuii vd c6c khoan phai thu NhA nudc
4. Tni sA ngin h?n khec
B - TAI S,iN DAI HAN
I
lll. Tli srn c6 dinh
|
1. Tai san cd dinh htu hlnh
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| Nsuren si.j
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cid tri hao ndn lij' ka
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3. Tai san c6 dinh v6 hinb
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Nsuyan sia
- Gid tri hao ndn lir ka
| 4. Chi ohi &iv dun! co ban do dans
l.
llll. Ber dong s:in deu ru
-
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nsuyen qta
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Giti ti hao mdn lir ke
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2. Eau lu vao c6ng ry liCn kCt, lien doanh
I 3. Dau tu dei h4n khrc
4. Du Dbne siem sie deu tu Ei chinh dai han
L Chi phi lni tru6c dii han
2. Teisan lhu€ thu nhap hoan hi
3. Tni san dAi han ktdc
VI. Lqi th6 thuong nei
BANG c.AN DOr Kf roAN He" NH.A.r
Tai ngdy 3l thiing l2 ndm 2012
Mi s6 ThuyAt
minh
100
110
l
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t30
131
t32
r35
139
140
141
150
l5l
t52
154
158
200
220
221
222
223
221
228
229
230
240
241
242
250
252
258
259
260
261
262
268
269
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BAo cAo TAI CHiNH HOP NHAT
Cho nim tari chinh k€t thnc ngary
3l thang 12 n;m 2012
3tn2n0l2
2.40 t ,673.053.3 1 I
37 -104.412.179
586.218.660
31 .69 | .669 .467
t.076.506
5 .429.901.546
505.018.900.807
MAU SO B OI.DN/HN
Don vi: VND
0u0'/20t2
332.867.rs9.456 278.224-692.915
183.020.149.821 r89.366.469.355
u0.07a.582.635 234.109.123. t69
(57.050.132.8 t1)
40.986.278.226
42.612.552.229
(r.626.2U.403)
108.860.73 t.409
4.499.970.593
4.565.055.401
(65.081.408)
47.606.994.s03
34.845.066.700
16.16r.927.803
(r.400.000.000)
72.609.412.561
62.864.',779.3 72
7.I t6.210.869
2.628.852.320
47 .434.933.694
2.100.705.,t64.9571
14,885.676.607 r8.?02,67e.3931
t4.727.267.108 l8.J64. 0.qJll
158.409.499 138.568.4621
I
312.146.261.611 r36.626.682.3301
143 .598.612.662 17.887.200.0451
s.142.624.626 10.667.954.1581
t64.192.628.948 109.395.668.9621
(787.598.56s) 0.324.140.835)l
I
2.036.3f,2.236.854r.89r.47r.69s.4791
2.036.332.236.854t.89t.47
|.695.4791
I
s3.904.407.7551
6a3.2s0.9031
18.472.80r.7271
15.310.295
t4.'123 .042.8',30
142.205.115.208
41.742.653.811)
39.270.734.774
40.814.593.036
(t.573.858.262)
49.587.488_786
1.600.000.000
1640.A04.400
4s.884.s8s.780
25.412.6s',t.911
22.43t.92',7.803
(t.960.000.000)
63.s66.301.340
57.965.983.382
2.917
.470.438
2.622.847 .520
52.929.535.t73
rdNc coNG rAr sAN 270 2.906.691.954.1t82.542.910.580.165
Cdc lhuyel minh tut
hg I din !rung 1- h ba phin hap thAnh cua Btio cd. hi chnh hff nhdt
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CONG TY CO PHAN DAU TIJ NAM BAY BAY
so r. Nguyen van uau. rnuong )
Quen Pht Nhuan. Thanh ph6 H6 Chi Minh
A. Nq PHj.I TRA
NGUON vON
Doin Tut'ng -rriou
Gi6m il6c Di6u hlnh
Ngay 19 thdng 3 ndm 2013
BANG c,4.N D6r Ki ro,iN HOp NHAr GrEp rHEo)
Tai ngay 3l th6ng l2 nam 2012
300
I. Nqngiin hgn
310
I Vay vd n9 ngin hqn
3ll
2. Phdi tra ngui'i bdn
3. Ngudi mua tretian trudc
4. Thu6 va cec khoan phei nop Nha nuoc 314
5. Phei tre ngudi lao dong
315
6. Chi phi phai ra
316
9. Cec khodn phai tra ng6n han kh6c 3t9
I I . Qut knen lhuong, phnc lqi
323
II. Nqdii han
330
3. Phai trd ddi hen kh6c
4. Vay va ng ddi hen
334
5. Thuii thu nhap hoan hi phAifa
335
B. VON CHU SO HOIJ
400
lI. V6n chi sd htu
410
I
L VOn OaU IU CUa CnU SO nUU
4l I
| 2. Thang du v6n c6 phan
4t2
| 3.VOnkhdcciachLisdhnu
4t3
| 4. c6 phi6u qut
4t4
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4t7
| 8. Qu' du phdng lai chinh
4t8
10. Loi nhuan
sau thuC chua phan ph6i 420
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Me s6 Thuyet
minh
v.16
v.l7
v.l8
v.r9
v.20
v.21
v.13
v.22
v.23
BAo cAo TAI cHiNH HOPNHAT
Cho nam tdi chinh k€t thic ngay
3l thdne 12 nim 2012
Nguy6n Minh Dirc
Ngudi Ep
MAU SO B OI.DN/HN
Don vi: VND
3Ut2t20l2 0!01t2012
1.644.025.546.689
1.080.002.841.792 880.23r.736.0631
677 .409.646.956
6r8.7t6.|l r.4841
'7
6.215 .425.034 16.372.o79.5841
35 .749.885.62',7
49 .902.962.2391
136 .262.399 .922 3928t 684.9841
2.521.477.968 r.528..] l3.06el
73.237.953.888 46.502.58 r.7611
66.565 .292.235 32.s38.668.7981
t2.034 .760.t62
1s.388.434.l42l
564.022.104.E97 641.243.4rs.71l
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8.950.305.662 9.778.882. B8l
54't .10 | .820.1',79
5ee.075.s33.4561
7.970.5',79.056 l5 389.000.1171
r.246.598.734.6851.001.369.593.40t
r.246.s98.734.6851.001-369.593.401
r80.000.000.000 180.000.000.000
401 .t 56.0t7 .376 401.186.435.120
303.351.857.800200.761.832.000
(6.891.019.437) (6.891.019.43?)
113 .4',7.',728.49',7
113 .4'77 .',728.497
18.000.000.000 18.000.000.000
231 .504.t50.449 94.834.617.221
16.067 ,612,144
| .s24.47s.rsr .7141
r7.06s.83{.990
TdNG CONG NGUoN voN 440 2.906.691.954.11E2.542.910.580.165
Nqule6 Thi Anh Thu
KG to6n tnrdng
Cdc th yat ninh ti trang 9 den tung 47 lA bO phdn hqp thanh da Bdo ctto ldi chinh hqp nhdl

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cONc TY c6 PHAN DAU TUNAM BAY BAY
56 l, Nguyan Vdn Dau, Phudng 5
Quan Phi Nhuan, Thanh phd H6 Chi Minh
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Ngay 19 thdns 3 ndn 2013
BAo cAo KfT QUA Ho4T DONG KINH DoANH HqP NHAT
Cho ndn tai chinh kCthtc nsav 3l th6ns l2 nam 2012
CHI TIf,U
l. Doanh thu bdn hiDg vn cung c6p dich vq
2. Cec khoen giam tru doanh thu
3, DooDh thu thuan va b6n hingvicrng cip dict
4. Gi6 v6n hirng ban
5. Lqi nhuAn gop va bdn hirg vir cung clip dich v$
6. Doanhthu ho4t donA tdichinh
7. Chi phitei chinh
- Trong d6: Chi phi lAi vay
8. Chi phi ban hing
9, Chi phi quen li doanh nghiep
10. Lqi nhuan thuaD tnlhott itotrg kinh doanh
ll. Thu nh4p khac
12. Chiphi khec
l3 Lqi nhuan L'hdc
14. Lai(6) trcng c6ng ty li6n k6t, li6n doanh
t5. T6ng [i nhuin k6 to6D tnr0c thu6
16. Chi phi thuii TNDN hien henh
17. (Thu nhap)/Chiphi thu6 TNDN hoen l4'
lE, Lgi rbuin sau thu6 thu nhAp doanh nghifn
19. GSyLgi nhu4n sau rbu6 cia cd dongrhi6u sd
20. L.qi nhuan sau thu6 cia cd d6ng cta C6ng ty m9
tt, tll co Dan IIen co pnteu
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9\)iiM BAY tt
Mi s6 r nuyer
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BAo CAo TAI CHiNH HqP NHAT
Cho nam tai chinh k€thic ngdy
3l thiirs 12 nam 2012
Nguyfu Minh Dir
Neudi l4p
MAU SO B o2-DN,T{N
Don vi: VND
Nim 2012 Ntm 2011
473.E71.887.302420.571.027
-860
4E.268.337.774 7.786j26.183
425.603.549,528412.184.10
287 .402.284.985 309.
138.20r.264.s43 103.722.256.278
147.428.644.097 56.965 .369.255
29 .459.835 .968 19.363.786.r35
26.023.071.585 I t.226.104.184
3.753.335.593 5.099.917.438
25.510.098.87428.705.540.081
226.906.638.205107.518.38r.879
t0.495.962.'704 3.788.351.10r l
5.380.075.782 s \IY
5.1rs.886.922
rlu
463.567.265
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232.4E6.092.392 102.492.370.0r3
94.066.9t2.399 21 .939.372.i49
(3t.557.l6t.492)
! 1.697.351.036
Yr?
169.976.341.485 6E.E55.646.628
(l.710.151.756)(734.633.586)
t7 | .686.493.24].
10.995
2.936.4i2.520
851.918.581
(5.E77.930.447)
69.590.280.214
4.305
Cdc thuyAt ninh ti trang 9 dAn iang 47 ld bA ph,2n hqp thinh cua Bdo cAo di chinh hqp nhiit 6

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CO\C I Y CO PHAN DAU TIJNAM BAY BAY
JO r, r\guyen van uau. rnuong )
Quan Pht NhuAn, Thanh ph6 H6 Chi Minh
Bio cAo LLru CHUYEN rrbN rD HqP NHAr
I I neo pnuong pnap gran rept
Cho nam tai chinh ket thic ngay 3 I thang | 2 nam 20 I 2
BAo cAo TAI CHiNH HOP NHAT
Cho nam tAi chinh kCt thic ngay
3I th6ng l2 nlm 2012
MAU SO B O3.DN/HN
Don vir VND
CHI TIEU Ma si NIm 2012 Ndn 20ll
I. Luu chuy6n ti6n tn hoet ilotrg kinh dosnh
I. Lli nha' tubc thui
- KhAu hao TSCD
- Cac khoan dlr phdng
- (Lai)/16 chcnh lech ti si6 h6i do chua th\rc hien
- Lai tit ho?t dong dAu tu
- Chi phi lai vay
- (Lalrllo Iu cong ry en KeI. en ooann
- Phan b6 lqi th6 thuong rnai
3. L?i nhuqn kinh (toanh tnrbc nhirng thtry it6i v6n tua
aQng
- Tang cac kioan phai thu
- | ang nang lon xno
- Tdng4ciam) cet U)oen.phei tra
L-
Uramt( | ang I cnr pnr rm rruoc
l- l ren rar vay oa rm
I Thue thu nhap doanh nghiep da nop
I- Tien chi khSc tir hoat dong kinh doanh
lLEu churAn iAn huAn tn hogt d1ng kinh doanh
t..
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Luu chuyen ti6n_ti ho4t dong d6u tu
ll. Tion chi de mua sam, xay dlrng TSCD
12.
TiCn thu tii thanh li, nhuqng ben TSCD
TiCn chi dau tu g6p v6n vdo
15.
dqn v! khec
16.
Tien thu h6i dau tug6p v6n vao don vi kiec
Tiin thu l,i cho vay. c6.lirc va lgi nhlan duoc chia
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16. l ren mu ru cnuyen quyen gop von vao dg an
lLru thuvin riin rhuin ti hoat ddne diu tk
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IIII. ti6n (ir ho?r dong tni chinh
IL Tidn rhu In phdr hanh co phieu. nhdn von gop lhdc
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Lnr pnr pnar nann co pnteu
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Tien vay ngin han, dai han nhan duqc
15. TiCn chi tra nqg6c vay
o. Lo rucr ror nnuqn oa lra cno cnu so nuu
Lru chuJrAn fiAn thufi! ti ho@dAng fii chtnh
Luu chuyen ti6n thu6n lrong niim
Ti6n vi tuong duong-ti6n dau nim
Anh huqng cnathay d6iti gi6 h6i do6i
Tian vA tlmng iluong ti6n cu6i ni-
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t3.20t.870.729 I ]'t s6.47 6.2t 5l
903 .45',7 .'730 84s.s4 r.4621
228 .824.54 2l
(145.124.756.t25)(s1.1s7.595.4r5)l
26.023 .0',71
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5.806.590.978
132.832.760.021
(9.53 r.895.26s)
4.691.681.311
(8.7r9.574.935)
r4.160.000.000
2.952.696.377
138.798.270.200
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Cdc thuyA ninh ti ttang 9 din trang 17 ld b0 phdn hqp hdnh cia Bda cdo tdi chinh hqp nhAl
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11.226.104.t841
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6.8e2.36e.s881
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(65.1?0.514.389) (1s2.06s.3 r3.33s)l
57.750.504.190(r r.365.005.582)
8.337.266.',721 (4.693.978.740)
(r9r.850.253.r 98) (185.671.934.428)
(6.099.017.047)(15.900.635.670)
(4.0s3.673.982) (8.449.193.961)
(228.229.0s0.725)(3s1.62r.216.803)
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(27.218.s60.000)(22.316.392.000)
82.060.870.2s1 121.013.613.972
(3.817.002.786)(204-291
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18.702.679.393 223.228.977 .330
(228.824.s42)
t4,885.676.607 18.702-679.393
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cdNc rY co PHAN DAU TU NAM BAY BAY
sii I. Nsu)En Vdn DAu. PhLrong 5
QuAn Phi Nhuan, Thdnh ph6 H6 Chi Minh
Bio cAo Lr,tr cHUytN TrtN TE Hqp NHAT (Trfp rrrEo)
Th6ng tin b6sung chocic khonn phi liAn te
(1heo phuong phep g'in 1i6p)
Chu -arr rdi , -rnh kcl Ih-. nJi) J | fi drE ll n.]r- 201,t
I}Ao CAo TAI CIIiNII HOP NHAT
Cho nim r,ri chinh k€r thuc ngd)
3l rhdng 12 niln 2012
'lian chi d"; mua sirn. xny dqng rai sin c6 dinh va.tii san dii h4n khic rrong ki (ma s6 2l) bao e6nr
3.133.223.021 VND Li s6 tiin dirng d€ mua tii sirr 0d dinh trong narn lflroc vd duoc thanh rcdn trong nan)
nal. I)o do, mot khoiD lian trcrng ing de duqc diaLr chinh iren phdn ting/giaff cac khoan phri rrir (nra io I ll.
'l'iin chi ddu tu g6p v6n vlo dtni !,i khtc (m. *i 25) khun! b.ro.gonr s6 riin 5080.200
i2l VND li sd iian
C6n-q l) nhan no C6ng 1) I NHH BOT Cau Rach Miou d€ gop v6n drco rien dO- do d6 m01 khoin ri€n ruong
rn)g Ji Ll.ro. dr;u chir)f rr an ph.in lJne/qi,rm cjc kh"ir plrji rra rmi \d | | r
Thrlng tin bd sung cho Biiu c:io luu chu}6n tiin ti hqp rhrit
Chi li6u " l ian lii vay d:i rrn" (rna s6 l3) the hiEn !o riin laL rna Co rg r) d.:r thanh rorn doi voi khodn vay ngan
hi .\Jrr.ri fhidudiplur \rlnhdcrri ,rqLhocJ.dU.rnDdr do-e\anvrL.r. kho"nra1 kh-c."5nrb""rr'qron
hnr .lon! rron! ky nh'r'l lrul it rr)inh 5d \ .lo \ a V :1. Do du la. \ c) .u rri hao r'6rn Uruar lii !J\ da duoc \ an
hoa vAo giii lri cia ciic du iin v:i m6t phan duoc ghi nhaD lio chi phi hod d6n-q kinh doaDh nhu sau:
Nam 20ll
Nam 201 I
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M{D
'l idn lli da v6n h6a vao gin tri cnc dlr nn
t66.051.670.294 17,1.4,15
.830.2,1,1
Tian lei shi nhan veo chi phi horr dons kinh doanh trons k!
25.796.582.90.1 1t.226.104.181
c0nc l9l.850.253.198 | 85.671.93,1..128
Ddng tian thu tt chuy€n nhLrong quydn g6p v6n vao du 6n (ma s6 l7) l:i 138.?98.270.100 vND rhe hren
khoan li6n l thu duoc tu vioc chuyonhuong quyen g6p v6n vdo du dn NBB3 theo Hqp d6Dg hltp tic diu tlr
giira Cong ty ve C6ng'INHH Bat dong sdn Thanh Gia.
Nr.h 19 thdnq 3 niittl2t)13
Nguy6n Minh Duc
Nsudi 16p
( h thnla Dnth ni hans9 dtn trungt7 h h6 ph.itt hq lhnnh cra B.io cno dichinh hqp nhir

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CONC TY CO PHAN DAU TL/ NAM BAY BAY
BAo CAo TAI CHiNH HOP NHAT
5601, Nguygn VAn DAu, Phuqng 5 Cho nam tai chinh ket ihuc ngay
Quan Phi Nhuan, Thdnh ph6 H6 Chi Minh
3I th6ng12nam20]2
THUYET MINH BAo cAo TAI cHiNH HOP NH,AT
MAU So B Og-DN/HN
Cdc Thuyit ninh ndy h nAt bA phAn hqp thdnh fi cdn atoc dpc dins thdi vbi Btio cda hi chinh hap nhiit kam theo
I. THONG TIN KI"{I QU^T
Hinh thrtc sii hiiu v6n
C6ng ty C6 phin DAu Tu Nam Bey Bey (gai tii la 'C6ng ty") ld rnot don vi thanh viin crla T6ng
C6ng ty Xay Dlrng C6ng Trinh Giao Th6ng 5. d|rsc rhanh lap rheo Nghi quydt l584NQ-HEQT neay
26/05/2005 vC viCc E6p v6n dau tu d€ thanh lap C6ng.ty C6 phan Eau ru Nam Bay Bay vd QuyCt
dinh s6 3666/QD-HDQT ngay l2108/2005 ve vi6c chuyen giao nguydn trAng ngu6n v6n,lai san, c6ng
nq, thi6l bi, c6n b0, c6ng nhan lao dong. cdc hgp d6ng kinh te va nhiqm vu san xuat kinh doanh dang
thlrc hien cua Chi nhanh T6ng C6ng ly Xay DVng C6ng Trinh Giao Th6ng 5 t4i Binh Thuan sang
C6ng ty C6 Phan Dau Tu Nam Bay Bay cta Hoi D6ng Quan Tri T6ng C6ng ty Xay Dlrng C6ng
Trinh Ciao Th6ng 5.
C6ng ty hoat dong theo Gj6y chrmg nh6n dang ki kinh doanh sd 4l01001556 do So Ki: hoach va Dau
tu Tp. H6 Chi Minh cap lan dau vdo ngdy 4lh6ng 7 nam 2005, vd cdc lan sua d6i:
- Dang ky sua d6i len lhir I, ngay 8 thang 7 nem 2006;
" Dang ky sna d6i len thir 2, ngay 26 thang 3 nam 2007;
- Ding ky sta d6i lan $fr 3, ngay 4 thang 12 ndm 2007:
- Dang ky s&a d6i lan thir 4, ngay 15 th6ng 5 ndrn 2008;
- Ding ki sta d6i ]an thri 5. ngay 26 th6ng 5 nam 201 L
Theo giiy chring nhin dang ti tinh doanh rhay doi l;n rht 5 do Sd Kd ho?ch va D;u ru TP. Hd Chi
Minh cap ngdy 26 thang 5 nam 20 I I , v6n dieu lC cia C6ng ty ld : I 80.000.000.000 d6ng .chia Thanh
I 5.400.000 c6 ph6n ph6 th6ng vd 2.600.000 c6 phan uu dai vdi mCnh gid la I 0.000 d6ng/c6 phan.
Tru sd chinh cia COng ry rai 56 I \guyEn V,n Dau. Phuong 5, Qudn Phri Nhuan. I p. Hd Chi Vinh.
C6c dsn vi liCn ouan:
Chi nhdnh:
- c6ngty c6 phdn DAuruNAm Bay Bay - chinlenh BinhThu4n.
Dic cldr 5647 Tran HLmg Dao, Thenh ph6 Phan Thi€l, Tinh Binh ThuAn;
- COng ty Cd phan Dau tlr Nim Bay Bay - Chi nh6nh Tay Nam.
,la cri: S6 Bl7-19 Trung tam Thusng Mai, Phuong 3, Thi x6 Bac LiCu, Tinh Bac LiCu;
- C6ng ty C6 phan Eau ruNam Bay Bay - Chinhanh Mi6n Trung.
,/a c,6i: 5654,Eudng 10. Phudng 8, TP. Tuy Hd4 Tinh Pht Yeni
- C6ng ry C6 phan Dau tu Nan Bay Bay - chi nhdnh Micn Bdc.
Dia chi T6 5, K}lu A9, Duong He Lon& Phuong Bai Chay, Thenh ph6 HE Long. Tinh
QuangNinh.
CAng t! con:
C6ng ty TNHH Xay drrng - Thuong In4i - Dlch vU - San xuat Hi'ng Thanh
6
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Dia chi: 56 I Nguyan vrn Eau, Phudng 5, QuAn Ph[NhuAn, Thanh phii H6 Chi Minh.
Cielchmgnhdndtngkikinhdoanh:.64l0200Jql8.danglilend6ungiy0l/01/200
va
dang ki thay ddi ldn lhf I0 ngay | | thrng 2 nem 2012 do Sd KC ho?ch vn Dau tlr TP. H6
Chi Minh ciD.
Hoql dong chinh: xey dung cong nghiip. ddn dun& ciu duong. kinh doanh nhd- b;l dong san.
vAn tei iang h6a duong thUy b0, ...
V6n di6u 16: 41 .200.000.000 d6ng.
Ti 16loi ich cia C6ng ty m9: 95%.
Ti 16 nem quyCn bi6u quy€l: 95%.

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C6NG TY cO PHAN DAU TU,NAM BAY BAY
BAo CAo TAI CHiNH HqP NHAT
36 l, NguyEn VIn Dau, Phudng 5 Cho nam teichinh ki:t thic ngdy
Quan Phri Nhuan, Thdnh ph6 Hd Chi Minh 3l theng 12 ndln 2012
IHI YET MINH BAO CAO TAI CHiNH HOP NHAT ITIFP I HFO)
MAU SO B Og-DN/HN
Cdc Thuyit minh nay h n1t bO phdn hqp thdnh vA c,in A.qc dac dAns hdi rdi Bao cdo tali chinh hop hh.r kin theo
- C6ng ty c6 phAn C6ng nghiep NBB
. Dia chi: I o c. Duong st tO. XCr Hoa Khanh. Qu6n I ie'l Chieu. Thenh ph6 Da \;ng.
' GiAy chLing nhin kinh doanhr 560400594693,
ding ki ldn ddu ngdj 24 rh ne 12 ntun 200'1
vA dang ki thay d6i lan tht 4 ngny 29 thnng l0 nim 2012 do Sd K0 hoach vd Dau tu Thdnh
ph6 oa ling c6p.
. Hoat dong chinh: san xu61vd kinh doanh cac loai l9c dirng cho 616, ...
. V6n diiu li: d0.000.000.000 d6ng.
Ti 1C lqi ich clia C6ng ry m9: 80,25% (trqc ti6p ?5,5% gidn tiCp 4,75% qua C6ng ly con -
C6ng ty TNHH Xay dung - ThLrong mEi - Dich vu - San xuat Hnng Tharfi).
Ty 16 nan qulen oieu qu)el: 80.500 rlnrc trep 75.50 o gi.n riep 5do qua C6rg ry con - Cong r)
TNHH Xey dung - Thuong mai - D:ch vu - Sen xuat Hing Thanh).
- C6ng ty C6 phin DAu tu Khoing srin Quing Ngii
. Dia chi: L6 C 1-3, KCN Tinh Phong, Xa Tinh Phong. Huyen Son Tinh, Tinh Quang Ngai.
. ciiy chung nhan dang ki kinh.doanh: s,;4100368176. dang kj lirn diu ngay 24 thang 12
nan 2007 vd dang,ki thay d6i len tht 4 ngdy 14 th6ng 07 nam 2010 So KC hoach vd Dau tu
dnh QuangNgai cap.
. Hoat dong chinh: ban bu6n vat lieu, thiiit b! l6p dit khec trong xay drrng, b6n bu6n \ang diu
vd cec san pham liCn quan, khai ih6c d6, cdt, s6i, dat sdt, khai th6c dat cao lanh,...
. V6n di.ju lC:40.000.000.000 d6ng.
. Ti lC lgi ich cta C6ng ty me: 90%.
. Tj lQ nam quyAn b;6u quy6tr 9O%.
- C6ng ty TNHH Mot Thnnh Vi6n NBB Qunng Ngei (fudc day la C6ng ty TNHH An Nhal Tan)
' Dia chi: L6 C I-3, KCN Tinh Phong, XaTlnh Phong, Huyen Son Tinh, Tinh Quang Nga;.
. Gi6y chrmg nhan dang ki kinh doarfi: s6 4300319588,,14ng ki lan ddu ngdy 30 th6ng 07
ndm 700J \a dbng k) lhd) d6i l"n lhu a ng;y l4lh;ng l2 nan 20l2 do So Ke hoaLh \,i Ddu
tu Tinh Quang Ngai cAp.
. Hoar d6ng chrnh: Trong rrmg. ch.n rxo' bo ,ila. khai rh.rl gd nmg rrorg. kh.ri rhdc. chd biF1.
van chuy€n khoang san (g6m dA xuat khau ve riCu dnng noi dia), xay dr,rng c6ng trlnh dan
dlrng, giao thdng (cau, dudng, c6ng), dau tu, kinh doanh co sd ha tang d6 thi vd khu c6ng
nshiep...;
. Von di6u lq: 10.000.000.000 V\D.
. Ti lC Iqi ich cna c6ns ry me: 100%
. Ti lc n;m quydn bi6u quy6t: IOO%.
- COng ty TNHH Huong Trd (ddu tu gi6n ti6p qua C6ng ty CP Ddu tu Khoang San Quang Ngai)
. Dla chi: L6 C 1-3, KCN Tinh Phong, Xa Tinh Phong, Huyen Son Tinh, Tinh Quang Ngai.
. Giliy chung nhan deng ki kinh.doanh: s6 qloo:qolO+. d6ng ki l;n diLr ngdy 2l thAng 06
ndm 2006 vn ding ki thay d6i lan thu 2 ngay I 6 thdng 4 nem 20 I 0 do Sd K€ hoqch ve Dau
tu Tinh Quang Ngai cAp.
. Hoat dong chinh: kiai thAc vd ch6 bi6n khodng san. san lip mat bang. dau tu kinh doanh ha
tAng kt thuat, san xudi kinh doanh bao bi cac lo4i,...
. V6n diiu li: 20.000.000.000 d6ng.
. Ti le lqi ich gian ti6p cia C6ng ty me: 89,1%.
. T! lQ nim quyCn bi6u quyil gi6n tiiip cnaC6ng ty m9:99%.
t0

coNc rY c0 PHAN DAU rr-t NAM BAY BAY
56 | , Nguy6n Van Dau, Phuong 5
Quan Phrl Nhuan, Thanh ph6 H6 Chi Minh
BAo cAo TAI cHiNH HQP NHAT
Cho nAm tdi chinh k€t thic ngiy
l l thang l2 nam 2012
THUYET MINH BAo CAo TAI cHiNH HQPNHAT GIEP THEO)
MAU SO B Og.DN/HN
Cdc ThryA ninh nay li' nAt bO phdh hqp thi'nh rd cdn duqc dpc d6ne th6i vdi Bdo cdo tdi chinh hqp nhd ktn thea
Long a en Kea:
Sd luqng ci;c c6ng ty liCn kat ap dung phuong phep von chu sd hiiu: 2 cdng ty
- C6ng ty TI\HH BOT Ciu Rgch Mi6u
. Dia chi: Ap 6A, Xe An KnAnI. Huyen Chau ThAnh. Tinh B6n Tre.
. ci6y chrng nhan deng ki.kinh doanh:.6 5502-000031, dang kli lan dau ngdy 26 theng 4
nam 2012.v4 deng ki h; lan I ngay 2 th6ng 06 nam 2010 do So Ke hoach v: Dau lu Tinh
Ben Tre cap.
. Hoatdong chinh: kinh doanh c6ng trinh giao th6ng theo hinh thtc BOT, BT, BOO, xey dung
ker cliu ha reng khu cdng nghiep....
. V6n diiu le:460.028.?20.000 ddng.
. Ti l€ loi ich cia Congry nl9:25%.
. T! lQ nim quydn bi6u quy6t: 25%.
- Cdng ty TNHH Diu tuvi Xay dung Tam Phf
. Diachi: L6 l48B Tdn Dfc Thing. Phuong An Son. Thanh ph6 Tam Ky. Tinh QuangNan.
. Gi6y chrmg nhan dang ky kinh.doanh: s6 4000696585, d,ng ky len diu ngay 16 lheng l0
nam 2009 vd ddng ky thay d6i lan thri I ngdy I I thdng 12 nam 2OO9 do Sd Ki hoach va Dau
tu Tinh Quang Nam c6p.
. Ho4t dQng chinh: diu lu \d) drng kinh doanh bit dong $n. Lhdo siil dia chil cong rrinh. dia
hinh c6ngtrinh giao th6ng vd d6n dung, u vin diu lu xay dlrng dien. dlch vu khiich san....
. Vrin diiu lE: 20.000.000.000 dbng.
. Ti le lqi ich cia C6ng ty mp:49,00%.
. T! lQ n6m quyin bi€u quy6t: +9,00x.
NgAnh ngh6 kinh doanh vA hoet dong chinh cia C6ng ty
I t
ror
ril
At.
- M6i gioi blit dong sen. Kinh doanh nha (phni dap ung khoan I, Diau l0 Luat Kinh Doanh Bit
Dlng San). Xay d{ng c6ng trinh duong giao lh6ng, cau pha, duong thiy, dudng b0, duong
sa! c6ng trinh thiy dien, ntifl dien. San lap mAt bang. Xay dung c6ng trinh, hqng muc c6ng
trinh dan dung, ki thuet, kCt cau c6ng trinh;
- Lap dat trang thi6t bi cho c6ng trlnh xay dung: dien, nudc, di6u hda kh6ng khi (trir gia c6ng
co khi, xi m4 dien, tai che ph€ thai tai tru sd);
- Trang tri noi, ngoai that c6ng trinh;
- San xuat dien;
- Sdn :.uir snn phAm bing giim. sn vd vir lidu chiu lLia. Sdn ruir g4ch. ngdi. gdm. sn xdy dUng
kh6ng chiu lta;
San xuAt b€ t6ng ve cdc san phAm tir xi mAng, vta, sen ph6m tir kim loai dric sin, thing, bd
chua. Cat, qo d6ng vd hodn thien de:
Kinh doanh luu tru du lich: khdch s4n, nha nghi. kinh doanh nha hang an u6ng (kh6ng hoat
dong rAi tru sd va viec cung cap dich vg can phai ti6n haLnh song song voi dau tu xay d!mg,
nang cap, cai qo hoic mua lei khach sqn);
Du lich l* hdnh noi di4 qu6c €;
Dno tao tu van gi6m set xay dung c6ng trinh giao th6ng;
Ddo tao d?y ngh6. Tu van ve quan ly kinh doanh. Tu ven deu tu (tri tu ven di chinh, ke
toan):
Xey dlmg c6ng rrinh ngem dudi dal duoi nuocl
Tr6ng rung, chdn nu6i, tr6ng trQt theo m6 hinh trang trai (kh6ng chan nu6i tai tru so);
TruyCn rai dien, phan ph6i va kinh doanh dien;
Khai th6c drL, c6t, s6i. dat s6t, cao lanh;
Kinh doanh khu du lich sinh lhdi (kh6ng ho?t dong tai tru sd).

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CONG TY CO PHAN DAU TIJ NAM BAY BAY
56 I , NguyEn Van Dau, Phuong 5
Ouan PhnNhuan. Thanh Dh6 H6 Chi Minh
BAo cAo TAI CH1NHOP NHAT
Cho ndm tni chinh kitt thic ncny
3l thtug 12 nam 2012
THUYET MINH BAo CAo TAI cHiNH H9PNHAT (nEP THEO)
MAU SO B Og-DN/T{N
Cdc Thuya minh nay h nAt bA phAn hqp &anh fi can Aqc doc dins hdi vri Bdo cdo tdi ch{nh hw nhAt kin theo
II.
Itt.
ry.
CO sO LAP BAo c,.io TAI cHiNH HQ? NH'IT VA I.i KE TOAN
Co ciil4p bdo cno lnichinh hqp nhit
Bdo c6o tdi chinh hqp nh6t kam theo duo. c trinh bay bing E6ng Viel Nam (VND), theo nguyen ra! gia
giic vd phn hqp vdi cdc ChuAn muc Ki: toen Viet Nam, He th6ng K0 todn viet Nam vd cnc quy dinh
hi6n hanh khac v6 ke to6n tai ViCtNam.
Bdo ceo tai chinh hqp nh6t kdm tlreo.khong nham phan dnh Jinh hinh lai chrnh. kiit qua hoqt dong
kinh doanh va tinh hinh luu chuyon tiin tE fteo cdc ngulen lac !a thdng 16 kd rodn duqc chap nhan
chungtaicdc nuoc kh6c ngodi ViCt Nam.
Ki k6 tonn
Ndm tai chinh cia C6ng ty bfu ddu tr) ngdy I thdng I vd kil thnc vdo ngdy 31 thang I 2.
CHUAN MIJ. C v,i. CHT DO KD TOAN AP DUNG
B60 c6o rdi chinh hqp nhAt duqc lap theo Quy6t dlnh s6 15/2006/QD-BTC ngdy 20 thnng 3 nam 2006
cia B0 Tdi chinh vd d6 duqc slra.l6i. b6 sung theo Th6ng tu 244120091TT-BTC ngey 3l thang 12
nem 2009 cira B0 Tdi chinh.
Ngdy 24 th6ng l0 nim 2012, BO Tdi chinh d, ban hani Thong tu so 179/20l2/TT-BTC'Th6ng u
179") quy dinh viec ghi nhan, denh gi6 vn xn li cdc khoan chenh lCch d gie trong doanh nghi€p.
Th6ng tu 179 c6 hieu luc thj hdnh kC tu ngny 10 thAng 12 ndm 2012 vd duo. c ep dung tii nim tai chinh
2012. Th6ng ru 179 dua ra huong d6n cu th6 vd ti gie 6p dung d6i voi viCc thanh to6n vd d6nh gie lai
cdc khoan nuc tiCn tC c6 g6c ngoai 4. Ban Gi6m d6c d6nh gi6 Th6ng tu l?9 kh6ng c6 anh huong
trang y€u d€n b6o c6o tdi chinh hgp nhat c|]a C6ng fy cho nAm tdi chinh kCt thr'ic ngay 31 th6ng 12
ndm 2012.
C6ng ty da $en thi dAy dn ycu ciu cna Chuin mqc Kii torn viCt Nam hien hdnh irong viCc lap va
trinh bdy bao c6o tdi chinh hqp nhet. C6ng ty 6p dung s6 kit todn theo hinh thuc k6 todn nhat ki
chung.
ToMTAT cAc cHiNH s,icH Ki TOAN cHU yEt
Sau day Ie cac chinh s6ch kC |oAn chi yeu duqc C6ng ty 6p dung trong viCc lap BAo cao Ai chinh hqp
nhal:
tl6c tinh k6 tonn
ViCc lap B60 c6o tai chinh hsp nhfu tuan thli theo cnc Chudn mqc K6 todn Vigt Nam, Hi thong Ke
toen Viq Nam va cac quy dinh hien hdnh kh6c vi k6 todn ts; ViCt Nam y€u ciu Ban Citn doc phai
c6 nhiing uoc tinh vd gia dinh anh huong den s6 lieu bdo cdo vC c6ng ng, tai san vd viec trinh bay c6c
khoan c6ng ng vi Ai san dAn tang t?i ngay lap 860 cao lai chinh hap nhAt cnng nhu cic s6 li€u b6o
c6o ve doanh thu vd chi phi trong su6t ndtn tii chinh. Ket qua hoat dong kinh doanh thlrc tC c6 th€
kh6c vdi c6c u6c tinh, gia dinh dit ra.
Cd sd hqp nh^t bio cio fii chinh
Bdo c6o td; chinh hqp nhft duqc h9? nhit tir cac Bao ciio tdi chinh cira Cong fy me !e BAo c6o ldi
chinh cia cdc c6ng ty do C6ng fy kGm soat (c6c C6ng ty con) duqc lap cho nem tei chinh ldt thuc
ngdy 31 th6ng 12 n m 2012. ViCc ki€m so6t nay dAt duo. c khi C6ng ly c6 kha nAng ki6m soet cac
chinh sdch tdi chinh ve hoEt dong cLia cic c6ng ty nhan dau u nhdm thu duqc lqi ich tir ho?t dong cia
cdc c6ng ty ndy.
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CONG TY Co PHAN DAU TUNAM BAY BAY
56 l, Nguy6n van Dau, PhLronq 5
Ouan Ph[ Nhuan. Thanh Dh6 H6 Chi Minh
BAo cAo TAI cHiNH T,IqP NHAT
Cho n6m tei chinh kethnc ngdy
I I th6ne 12 nam 2012
THUYET MNH BAo cAo TAI cHiNH HoPNHAT fiIEP THEo)
MAU SO B Og.DN,{JN
Cdc Thuyit ninh nay ld n,t bO phdn hop thAnh vd ain d'mc doc dins thoi vdi Bdo cdo tdi chinh hw nhd! kAn heo
Co sA h9! nh6t b5o c6o tAi chinh (Ti6p theo)
K6t qua hoa! dong kinh doanh crla cdc c6ng ty con duqc mua lai hoac bdn di trong ndm dugc trinh bdy
trong 860 cao K;l qua hoat dong kinh doan hqp nlit ru nga) mua ho4c cho den ngay ban khoan diu
tu 6 c6ng ty con d6.
Trong trudng hgp cdn thii:t, 860 c6o lAi chinh cua cec cong ty con duqc dieu chinh da c6c chinh sech
kC loan dugc Ap dung tei C6ngty vA c6c c6ng ty con khdc ]a gi6ng nhau.
Tit ci crc nghi€p vu vd s6 du gina C6ng ty m9 vn cac C6ng ly con duoc loai bd khi hqp nhit B;o cdo
tdi chinh.
Lgi ich cia co dong thidu s6 trong tai sdn thuen cia c6ng ty con hgp nhat duo. c xic dinh ld mot chi
ti6u ri6ng biet t;ch ld)6i ph6n v6n chn sd hnu cria c6 ddng cLla c6ng ty mQ. Ld ich cia c6 d6ng thiCu
si5 bao g6ln gia tri cdc lgi ich cia c6 ddng thi6u so r?i ngey hqp nhit kinh doanh ban dau ve phin lqi
ich cia cO d6ng thi€u s6lrong su bi6n dong cia t6ng v6n cli sd hiiu k€ tu ngay hgp nhel kinh doanfi.
Cec khoan 16 tuong ring vdi phan v6n cLia c6 d6ng thi6u s6 vuqt quA phan v6n crla ho trong t6ng vdn
chli sd hiru clla cong ry con duo. c linh giam vao phan lqi ich cta C6ng ty trir khi cd d6nB lhidu co "6
nghia vu rdng bu6c vd c6 kha nang bir dAp khoan 16 d6.
Tai ngey 3l thang 12 nIm 2012. C6ng ly c6 5 c6ng ty con. Bao ceo tdi chinh hqp nhir duqc lep rren
cosd cac biio cao tAi chinh rieng cia c6c c6ng ty con neu trCn.
Hqp nhAt kinh doanh
CAc c6ng.ty dugc xem la c6ng ty con cia C6ng ty kli Cdng ry nam quyan kiem sodtai cdc c6ng ty )
niy. Quy€ntiCm soet duqc xac lap khi C6ng ry nam giil rren 50% quyCn biCu quyer s cdng ty con de
c6 quyen kiem sodt c6c chinh sech di chinh vd ho41 dong cia cAc c6ng ty d6.
Tei sAn, cOng ng vd cdng ng tiiim tang cLia cdng ty con dugc xdc dinh theo gi6 tri hgp ly tei ngdy mua
c6ng ty con. Bat ki khoan phu tr6i nio gi&a gie mua va t6ng gia fi hqp li cia tdi san dLigc mua duorc ,
ghi nhan la lgi $C kinh doanh. Bat ki khoen thi€u hut ndo giiia gi6 mua va 6ng gie tri hqp ly cna di
san dugc mua du.c ghi nhan vdo k€t qua hoal dong kinh doanh ciia ki ke loen phit sinh hoat dong
mua c6ng ty con.
Lqi ich cnac6 d6ng thi4u s6 t?i ngny hqp nh6t kinh doanh ban d;u duqc xdc dtnh trCn cq sd ti lC cia
c6 d6ng thiCu s6 trong l6nggie trihqp ly ctatdi san, c6ng ng va c6ng ng tiem €ng dugc ghi nhAn.
Tai ngay Ol lhang I0 nam 2012 Cdng ry da tang ri lf biiu quyir Bi cdng t) C6 phin C6ng nghiep
NBB bing c6ch g6p thCm v6n vdo c6ng ly ndry theo d6 quyen biCu quyet cta c6ng ty ting tir 74% I€n
80.5% va ti le lgi ich tan g rir '73 .66Vo l3r, 80 .25yi.
Tai ngdy 0l th6ng l0 nAm 2012 C6ng ty da Eng rj ld bidu quyet rai conF ry TNHH MTV NBB Quang
Ngai (trudc day la C6ng ty TNHH An Nhal Tan) bing crich mua lai phan loi ich cdac6 d6ng rhieu s6
trong c6ng ty nay theo dd quyCn biCu quyet cia c6ng ry tang ttr 99% l6n I00% va ti le lqi ich ting tir
89.l% len I00%.
DAu tuvlo c6ng ty liCn k6t
C6ng ry li6n k6t la mot c6ng ry ma C6ng ty c6 anh hLrsng dang kd nhmg kh6ng phai Ia c6ng ty con
hay c6ng ry li€n doanh cia C6ng ty. Anh hudng dAng ke th€ hiCn d quy€n tham gia vao viec dua ra
cac quyet.dinh ve chinhsdch tdi chinh vd hoat dong cia bCn nhAn deu tu nhung kh6ng c6 enh hudng
ve mit kiem so6t hoac d6ng kiem sodt nhlng chinh s6ch ndy.
Kiit qua hoat d6ng kinh doanh, tdi sdn ve c6ng ng crh cac c6ng ty lien kiit dugc hgp nhit rrong B:io
ceo di chinh srl.dung phuong phAp v6n chi so hrru. Cdc khoin g6p v6n li6n katduqc trinh bdy trong
Bang Can d6i k6 to6n tleo gia g6c dugc dieu chinh theo nhnng thay d6i trong phan v6n g6p cia C6ng
ty vdo phdn tai san thuen cUa c6ng ty lien k6t sau nedy mua khoan ddu tu. Cdc kioan 16 cta c6ng ry -
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CONC TY C6 PHAN DAU TU NAM BAY BAY
36 I, Nguyan Ven Dau, Phucmg 5
Ouan PhnNhuan. Thdnh ph6 H6 Chi Minh
THUYiiiT MINH BAo cAo TAI cHiNH HQP NHAT (TIEP THEO)
MAU SO B Og-DN/In\
Cdc Thuyit ninh nay td nOt bA phdn hqp thAnh 'a ctin dwc dec ddng thoi loi Bdo cdo tdi chinh hqp nhit kZm theo
Diu tuvio c6ng ty li6n k6t (Ti6p th€o)
BAo cAo TAI CHiNH HQP NHAT
Cho nIm tai chinh kiit thtc ngay
3l thang 12 nam 2012
lien kiit vu$ que khoAn g6p v6n c[a c6ng ty tai c6ng ty licn kiit d6 (bao giim b6tt6 cdc khodn gop
v6n ddi han md vA thuc chat tao thanh dau tu thudn cua c6ng ry t?i c6ng ty li6n kct dd) kh6ng dugc
ghi nhan.
Trong tnrdng hgp rnOt c6ng ty thdnh vien cLia C6ng ty thuc-hion giao dich vdi mor c6ng ty lidn k€t vdi
C6ng ty, lail16 chua thlrc hien ruqng ring vdi phan g6p v6n cta C6ng ry vao c6ng ly li€n ket, duoc
loqi b6 kh6i b6o ceo tdi chini hqp nhat.
Lqi th6 thudng mti
Loi thd rhuong mai lr€n bdo c6o lii chinh hqp nhAt ld phAn phu lrQi gina rnLJc gia phi hqp nldt kinh
doanh so voi phin lqi ich cia C6ng ty trong ldng gid tli hqp ly cna lei san, c6ng ng vd c6ng ng tidm
ta.ng crla c6ng ty con, c6ng ty lien kiit, hoac dsn vi g6p v6n liCn doanh t?i ngay thuc hien nghiep vf
dau tu.
Khi ban cdng ty con.rdng ty li6n kdl hoac don vi gop v6n-lien doanh, gid lri cdn lai cta khoan lgi lh6
thuong m?i chua kheu hao het dugc tlnh vao khoan lai/ld do nghiep vll nhuqng ban c6ng ty tuong
ring.
E6i v6i khodn lqi thii thusng rn4i tt C6ng ty TNHH TM XD DV SX Hnng Thanh, C6ng ty se phan
b6 tuong rmg vdi thiri gian thu lqi nhuan tir 02 d\t an Carina Plaza vd City Gate Towers. Muc phan bd
tuong rmg 3% lqi nhuan sau lhue hang nem cia C6ng ty Hing Thanh.
D6i vdi khoan lqi the thuong mai tir C6ng ry cd phan EAu tu Kho6ng San Quang Ngai vd C6ng ty
TNHH Mot Thanh Vi6n NBB QuAng NgAi (trudc day la C6ng ty TNHH An Nhdt Tan). Cdng ty thuc
hion phen b,i theo phuong phap duong thing vdi thoi gian phdn b6 la 9 nam bfu dau tir nam 201 L
C6ng cg tii chfnb
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GNnhA ban dAu
Tai sdn lai chinh: Tli ngay ghi nhln ban diu. tdi sen tai chinh dugc ghi nh6n theo gi6 g6c cong cac
chi phi giao dich c6 liCn quan trlrc ti6p d6n viec mua sam tdi san tdi chinh d6. Tdi san tdi chinh cia
C6ng ty bao ga,m c6c khoen tidn vd tuong duong tidn, phej thu khdch. hemg va phai thu khdc, c6c
khoen cho vay va deu tu tai chinh dai han khac (bao g6m dau tu veo c6 phiEu da dugc niem yet vd
chua niem y.atrdn lhi lrlrong ching kloen).
C6ng nq bi chinh: Tai neay ghi nhan ban diu, c6ng ng lai chinh duorc ghi nhan theo gi:i g6c rn di
cac chi phi giao dich c6 li6n quan tryc ti6p diln viec phdt hanh c6ng ng tai chinh d6. Nq phei tra tni
chinh cia cdng ty bao g6m c6c khoan vay va nq, phai tre ngudi brn ve phai tra khdc va cdc khoen chi
phi phai tra.
Ednh giti lgi suu lAn ghi ahQn ban diu
Hien rai. chua c6 quy dinh va d6nh eiii hi cdng cu lai chinh sau ghi nhan ban dau.
Tian vA c6c khoan tudng iludng ti6n
Tien vd cdc khoan tusng duong tian bao gajm tidn mit t?i qut, cdc kloan tian gui kh6ng ki hgn, cac
khoan dau tu ngan hcn, cd kle nang thanh kloen cao, d€ deng chuyen d6i thdnh tien vd it rii ro licn
quan den viec bien dong gi6tri.
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CONG TY c6 PHAN DAU TT' NAM BAY BAY
so r. Nguyen van Dqu. rnuong 5
QuAn PhU Nhuan, Thanh ph6 H6 Chi Minh
BAo cAo TAI cHiNH HOP NHAT
Cho nem tai chinh kiit thric ngdy
3l th6ne 12 nam 2012
THUYET MINH BAocAo TAI cHfNH HOPNHAT(Tl6PTHEo)
MAU 56B Og.DN/HN
Cac Thuyilt ninh nar h m1t bO phln hqp thanh vd An dtff. c dac dins hoi vdi Btio clio tdi chinh ho. p nhA kin theo
Cdc khoAn phAi thu vA dy pbdng nqkh6 ddi
Du phdng phai thu kh6 ddi dugc trich lAp cho nhiing khoan phai thu da qud han thanh toen tir s6u
thang trd lCn, hoA cec kioan thu me ngudi ng kh6 c6 kha nang thanh todn do bi thanh li, pha san hay
cAc kh6 kiin tuong t!r.
Hing t6n kho
HdLng tdn kho duqc xac dinh trdn co so gie lhip hon gina gi6 g6c va gia tri rhuan c6 lh6 thuc.hien
duqc. Gi6 g6c hang t6n kbo bao giim chi phi nguyen vat liC-u trgc ti6p, chi phi lao dong t4rc tiiip vd
chi phi san xuAt chung, niiu c6, d6 c6 dugc hang tdn kho d dia di6n vd trang th6i hien tai. Gi6 tri cna
hang t6n kho xuat dirng dugc xac dinh theo phlrong phdp binh quen gia quyen. Cid tri thuan c6 th€
lhlrc hien dugc dugc xAc dinh bing gia ban u6a tinh trir cdc chi phi dA hoan thanh cnng chi phi tii:p
lh!, bdn hang ve phan ph6i phel sinh.
C6ng ty 6p dung phuong ph6p kO khai thudng xuydn dd hach todn hang t6n kho v6i gi6 tri duqc xac
dinh nhu sau:
NguyCn v4t lieu, heng h{ia: gi6 xurit k}o tinh theo phuong phrip binh qurin gia quyin;
Thdnh phAm.vd chi phi san xdt kjnh doanh dd dang: chi phi nguyen vat lieu vd lao dang trgc ti6p
duqc phan b6 dlra t€n c6ng suat hoat dong binh thudng.
Dv phdng giam gia hang t6n kho cta c6ng ty duqc rrlch l4p theo cdc quy dinh ki todn hien hanh.
Theo d6, C6ng ty dugc ph6p trich l4p dV phdn giam gi6 hang t6n kho I6i thdi, hdng, k€m pham ch6t
trong trudng hqp gie ri.thvc te cria hang t6n kho cao hon gie tri thuan c6 th€ thuc hien d(gc tei thdi
di6rn kCt thic nien dO k€ to6n.
Tii sntr c6 dinh hau hinh vd khdu hao
Tdi san c6 dinh hrtu hinh dugc kinh bay theo nguyCn gie trii gie tri hao mdn liy k6.
NFuyCn gi6 rei sdn c5 dinh htu hinh bao g6m gia mua va roan bO cAc chi phi khac lien quan rruc ti6p
den viec dua tdi sdn vdo tr?ng thai sdn sdng st dung.
Nguyen gid tdi.san c6 dinh hrtu hinh do U lam, tlr xay dFng bao gom chi phi xay dung, chi phi lai vay
dLi di6u kion v6n h6a theo Chuan muc ke toen s6 16 " Chi phi di vay", chi phi sdn xuat thvc t€ phat
sinh congchiphi lip dal vach?y thi.
Tai san cai dinh hnu hinh dugc khAu hao theo phuong phdp dudng thing dua tr€n rhoi gian hriu dung
udc tinh phi hqp voi th6ng rs 203l2009/m-BTC ngdy 20110/2009 do BO Tdi chinh ban hanh, cu thE
nhusau:
Nhe cia vd vat ki€n tnic
May m6c ve thi6t bi
ThiCt bi van phdng
Phuong ti6n v4n tei
Tai san cd dinh khdc
S5 nem
05-s0
04-07
03-14
06-08
03-08
MOr s6 tai sen c6 dinh ht'u hini klac la cec mty rndc thiil b! nim trong d6y chuydn s6n xu6t c6ng
drrqc khAu hao theo san lugng.
Tli san c6 itinh v6 hinh vA khdu hao
Tei sen cd dinh v6 hinh the hiCn gid lri quyen st dUng dat k}6ng c6 thdi hen dlrgc trinh bay theo
nguyCn gia. C6c tdi sen c6 dinh vd hinh khec duqc trinh bdy theo nguyen gid td gie tri hao mdn lny
kc.
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CONG TY CO PHAN DAU TT'NAM BAY BAY
56 I, Nguyan van Dau, Phuong 5
Quan Pht Nhuan. Thdnh ph6 H6 Chi Minh
BAo cAo TAI CHiNH HQP NHAT
Cho nim tari chinh k6t thuc ngdy
31 thang 12 nam 2012
THUYET M]NH BAO CAO TAI CH1N HOP NHAT GIEP THEO)
MAU Sd B Og-DN/HN
Cdc Thuta ninh nat IA mAt bA phdn hqp thdnh va cdn dvoc dec dAns thdi rtti Bdo cdo tdi ch{nh hqp nh.jt kzm theo
B5t dons snn dau tu
B:it dong san ddu tu duorc trinh bay theo nguy€n gia rir gia tri hao mdn lny kii.
Bi dong san dau tu bao gijm g;6 triquyan sndung d6t ve nhd xuong vat kiiin tnic do c6ng ry nim gii
nham muc dich thu lqi tii viec cho.rhue hoAchd tdng gia duoc rinh bdy th€o nguy€n gi6 tri gia lri
hao mdn liy k6. Nguyen gi6 cta bat dong san dau lu .luqc mua bao g6m giA mua vd ciic chi phi li€n
quan trgc tiep nhu phi dich vu tu van.v6 luat ph6p li€n quan, thue truoc ba vd chi phi giao dlch liCn
quan knac. Nguycn gia bet dong san deu ru ru xay la eiatri quy€toan c6ng trinh hoac c6c chi phi li€n
quan trvc ri6p cia bet dong san dau lLr.
Chi phi xAy d\rng cd ban dAdaog
Cac liii san dang rrong qua rrinh xay dlrng phuc vu muc dich sAn xu;t. cl'o rhua. quin tri hoacho b6l
ki muc dich ndo kh6c dlrqc ghi nh6n theo gie g6c. Chi phi ndy bao g6m chi.phi dich vu vd chi phl lai
vay c6 lien quan phir hqp v6i chinh sdch kO toAn cLia C6ng ty. ViCc tinh khau hao cria c6c tdi san nay
dugc 6p dunggi6ng nhtr vdi cdc taisan khdc, bit dAu ti! khitai san d vdo trang thdisan sdng st dung,
C6c khoen dau tu chftng khoin
C6c khoan diu tu chring kho6n duqc ghi nhdn b6t ddu tri ngdy mua khoan diu tu chmg khoan vd
duqc xdc dinh gie fi ban dau theo nguyen gie va cac chi phi liCn quan den giao dich mua cec khoan
dau tu chrlng kho6r.
T?i cac ki ki! toen ti6p theo. cac khoan dau tu chtng khoen duoc x:ic dinh theo nguycn gia tri cac
khoan gian giii dau tu chfng khoAn.
Du phdng giam gi6 dAu tu ching khoen dLrgc rrich lap theo c6c quy dinh vi t6 toan hien hdnh. Theo
.16, Cgng ty iluqc ph€p trich lep du phdng cho cdc khoan dau ru chung khoAn tU do trao d6i c6 gie ri
ghi s6 cao hon gia thirrudngtai ngdy ker thic ni6n d0 ke toan.
Cic khoitr tre trutu dii han
cac kioan chi phi tra trssc dei hen bao g6m c6ng cu, dung cu, cric khoan chi phi truoc lhanh lap
doanh nghiep va cac khoan chi phi lre $uoc ddi han liCn quan d€n c6c dg 6n bat dong san kh6ng dt
dieu ki6n !6n hoa vao c6c du dn duqc phen b6 veo kil qud sin \uer kinh doanh nhu sau:
- Chi phr tra truoc diii han la cong cu dung cu vd chi phi rru6c thenh lap doanh nghiep duqc
phan b6 viio Biio cdo kAt qua hoat dQng kinh doanh theo phuong phdp dLrdrg thing:
- Chi phi nha mau va c6c chi phi khiic li€n quan d6n cric dr,rin b6t dong san nhung kh6ng di
di6u kion v6n h6a duqc phan b6 vdo kA qua hoat dong kinh doanh dlra tren ti lC gitla doanh
thu thuc hien cia dg an so voidgtoan doanh thu cta dq An.
chi nh6n v6n chii sAhtu
V6n chi ss hnu duo.'c ghinhan theo s6 v6n thuc gdp cnachn sohitu.
Tha.ng du v6n c6 ptrAn dugc ghi nh6n theo s6 chenh lech lsn hon ho6c nh6 hon gita gia, thuc lC phat
sinh va menh giac6 phen phdt hdnh lan deu, ph6t hdnh b6 sung hoac tiii phft hnnh c6 phi€u ngan quy.
v(in knec cna chn sd h u dugc ghi nhin theo gie tri cdn lai giiia gia tri hqp ly ctu cec tai san nhan
dugc do biCu, tang sau khi tnr di thue phei nop lien quan dCn cac tai san ndy. Ngoai ra, c6c khoan
nhan g6p v6n liCn doanh cing dugc ghi nhan vdo khoan muc nay-
V6n nh{n g6p v6n li6n doanh cua mot bCn khdc cing thuc-hiCn vi+c xey dlrng k}u cao 6c va kh6ng
thanh lip phnp nian moi dugc hech toan lheo hLrong din cLia B0 T;i Chinh t?i C6ng Ven s6
l2563BTC-CDKT ngdy l8 thAng 9 nam 2007.
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C6NG TY c6 PHAN DAU TTINAM BAY BAY
Qu4n Pht Nhuan, Thdnh ph6 HO Chi Minh
BAo cAo rAl cHiNH HqP NHAr
Cho ndm tdi chinh k€t thic ngdy
3l th6ng 12 nam 2012
THUYET MINH BAO CAO TAI CHiNH HQP NHAT (TIEP THFO)
MAU 56 B Og-DN/HN
Cdc Thuyiit ninh nay h nOt bO phdn hop thAnh vd cin dtryc dac dAng thdi \,6i Bdo cdo tdi chinh hqp nhi;t kin theo
Ghi nhin v6n chri sA hiiu Gi6p thco)
C6 phi€u qu! duo-c ghi nhan theo gie rilhuc lii s6 c6 phiiiu do C6ng ty phat hanh sau d6 mua lai.luo.c
rir vao v6n chi so hiu cta C6ng ty. C6ng ty kh6ng ghi nhan cec khoen lai/(16) khi mu4 ban, phet
hanh cec c6ng cu v6n chl so hilu.
Nguyen tac ghi nhAn lqi nhuan chtra phan ph6i ld s6 lqi nhuan fto4c 16) ti k6t qua hoat dong kinh
doanh cUa C6ng ty.tnl (-) chi.phi thue thu nhap doanh nghiep cna ki hien hdnh vn cdc khoan di€u
chinh do 6p dung ha'i t6 thay d6i chinh sdch k6lodn vd di6u chinh hdi ti5 sai s6t trQng yeu cta cec nam
trudc,
Nguyen tdc rrich l6p cac khorin dv rrn. cec qui ln lgi nhuin sau lhu6 can cft \ ao Qu) ch6 uii chinh cua
C6ng ty vd quyCt dinh cna Hoid6ngQuaLn trith6ng qua D4i hoi d6ng c6 d6ng.
Ghi nh6n doanh thu
D6i voi doanh thu ben hang:
Doanh thu ben heng dlrgc ghi nhin !,hi d6ng thoi rhoa mrn rdl cd nrm { 5 r diiu kien sau:
(a) C6ng ty dA chuyan giao phin ldn rni ro vd lqi ich gin liin v6i qr.rydn sd htu san phim hoac hdng
h6a cho n$roi mua;
(b) c6ng ty kh6ng cdn n6m git quydn qudn lj hdng h6a niu ngudi so hitu hang hda hoAc qulin
ki6rn soet heng h6a;
(c) Doanh thu dugc xiic dinh nrqng d6i chic chin:
(d) C6ng ry sC rhu duoc lqi ich kinh 16 tn giao dich ban hang: vi
(e) Xdc dlnh duorchi phi lien quan d6n giao dich biin hing.
D6ivdi doanh thu cung cap dich vg:
Doanh thu duqc ghi nhan khi kiit qua giao dich dugc x6c dinh m6t cdch ddng tin cay va C6ng ty c6
khe nang thu duqc cdc lqi ich kinh t€ tii giao dich ndy. Doanh thu cung cdp dich vu duqc ghi nhan khi
c6 bnng chung vd ry le dlch vq cung cap dugc hodn thenh Ei ngAy kCthic ni6n d0 kC toAn.
Lli tian grii duoj ehi nhrin- tr€n co sd d6n tich. duqc x6c dinh lren s6 du cdc lei kho6n lian gni va lai
sual ap qling.
Laitiicdc khoan dau tu duoc ghi nhan khiC6ng ty c6 quyan nhan khoan lai.
Hqp ddng ray drng
Khi k6r qua thuc hiCn hqp diing xay dtrng c6 th6 duqc uoc rinh mot cdch dang lin cdy. doanh lhu !a
chi phi liEn quan den hqp d6ng dugc ghi nhan tuong ung \di phan c6ng viec da hoan rhenh r?i ng,y
kat thic ni€n dO ki: to6n duo. c tinh bing rj l{ phin tram gina chi phi phrt sinh cira phin c6ng viCc da
hodn thanh €i thdi di6m kitt thtc kt k6 todn so vdi t(ing chi phi dg to6n crla hgp d6ng, ngodi lru
trtrdng hqp chi phi ndy kh6ng tLrorg duong vdi phen kh6i luong xay lip da hoan thanh.
Khoen chi.phi ndy c6 th6 bao gbm c6c chi phi phu thdm, cec khoen boi thudng ve chi thu6ng thgc
hien hqp d6ng theo thda thuan voikhech hdng.
Ngo?i tf
Cdng ry ap dung xi lti chenh ICch ri gid lheo huong dan cna Chuin m\.tc k{t rodn Viet Nam sii I0
(vAS fO) "Anh huong cna viec rhay d6i ri eia h6i dodf' va Th6ng hr l7gt2)l2ftf-BTc ngdy 24
theng.lo nam 2012 criLa B0 Tei chinh quy dinh ve ehi nhan, ddnh gi6. xt li cdc khoen chenh lech ti
giii h6i do6i trong doaih nghiep. Theo d6. cac nghiep vu phrit sinh bang ngoai te duqc chuyen d6i
theo ti gi6 t4i ngdy phat sinh nghiep vU. 56 du cec khoan muc tien te c6 g6c ngoei t0 tei ngay ket thic
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CONG TY cO PfiAN DAU TU NAM BAY BAY
56 t, Nguyen Van Eau, Phuong 5
QuAn PhnNhuan, Thanh ph6 H6 Chl Minh
BAO CAO TAI CHiNH HOP NHAT
Cho ndm tai chinh ket thic ngay
3 t th6ns 12 n6m 2012
THUYET MINH BAO cAo TAI cHiNH HOP NHAT (TIEP THEo)
MAU sO B Og.DN/HN
Cdc Thuya ninh nay ld m bA phdn hap thitnh it cAn duqc dac dins thdi !6i Bdo cdo tdi chihh hap nha ken theo
Ngo?i tC (TiAp theo)
ni€n dO k€ to6n ilugc chuyan d6i theo ti gie tai ngdy nay. ChCnh lCch ti gie phat sinh duo. c hach toen
vdo bdo ceo kA qua hoat dongkinh doantr. Lai ch€nh lech ti gid do ddnh gid l?i cric s6 du t?i ngdy ket
thic nien d0 ke toin kh6ng duqc ding de chiacho c6 d6ng.
Chi phi ili vay
Chi phi di vay li6n quan trlrc d6p d6n viec mua, dau tu xay dmg ho4c sen xuAt nhnng tai san cin mat
thdi gian tuong d6i dai de hoan lhanh dua vao st dug hoic kinh doanh .iugc cong vao nguy€n gid tai
san cho d6n khi tdi san d6 dLroc dua vao sri dUng hoic kinh doanh. C6c khoen rhu nhap ph6t sinh nr
vi€c dau tulam thdiciic kioan vay duqc ghi giam nguyen gid tai san c6 liCn quan.
T6t ca cdc chi phi lai vay kh6c duqc ghi nhan vdo Bao c6o K6r qua ho?r dong kinh doanh khi phat
sinh.
Cdc khoin dg phdng
Cdc khoan dU phdng duqc ghi nhan khi C6ng ty c6 nghia vu ng hidn tai do ket qua u mot slr kiCn da
xdy ra, vd C6ng ty c6 khe nang plai thanh todn nghia vU na.y. Cac kioan dU phdng duqc xac dinh t€n
co sd u6c tinh cta Ban Gi6m d6c ve cac khoan chi phi can thi6t de thanh toan nghia vU ng ndy tei
ngdy k6t thric ni6n dO kii toen.
Thu6
Thuii thu nhap doanh nghiCp tha hien t6ng gie tri cia s6 thu6 phai rra hien tai '?a s6 rhu€ hoan lai.
56 thu6 hien Bi phaire dLjqc lini dFa r€n rhu,nhdp chiu thui rrong nam. fhu nhap chiu rhui khdc voi
lgi nhuan thu6n dLrgc trinb bdy trcn Beo c6o KCt 9ua hoqt dong kini doanl vi thu nhap chiu thue kh6ng
bao g6m c6c khoan thu nhAp hay chi phi tinh thue hoAc duorc khau tfri trong cdc nam khac Oao g6m caL
16 mang sang neu c6) vd ngoai ra khdng bao g6m c6c chi ti€u kh6ng chiu thue hoac kh6ng duo-c khau
tnr
C6ng ly m9 c6 nghia vu phdi nop thui: thu nhap doanh nghiep theo ti le 25% tinh tr6n thu niAp chiu
rhuc.
Thuti thu nhap hoan lai dugc tinh trCn cdc klodn chenh lech gina gid tri ghi s6 vd co sd tinh thu6 thu
nhap cria cac kioan mucldi san ho4c c6rg ng rr€n bao cro di chinh hqp nhar va duqc ghi nhan theo
phuong phdp bang can d6i k6 torin. Thu6 thu nh6p hoan la; phei tra phai dugc ghi nhan cho dt cd cdc
khoan ch6nh lCch rem thdi cdn Gi san thrre thu nhap hoan bi chi duqc ghi nhan khi chA chan c6 di
loi nhuan linh thu€ trong tuong lai de khau tm cdc khoan ch6nh lqch tem thoi.
Thu6 thu nhap hoan lai dugc xAc dinh theo thu6 sudt d[tinh se ep dung cho nam di san duqc rhu hdi
hay nq phai ra duqc thanh ban. Thu€ thu nhap hoan lei duqc ghi nhan vdo beo ceo k€t qud hoat dong
k;nh doanh trt trudng hgp kloAn thu€ d6 c6 lien quan dCn cdc khoan muc dugc ghi thdng viio von
chi sd hiiu. Trong trlrong hqp dd, thuC thu nhAp hoan lgi cing duo. c ghi thAng vdo v6n chi sd hiiu.
Taisan thud thu nhep hoen lai ve nqlhua thu nhap hoan lai phAi lra.duqc br)tru kliC6ngtyc6
quydn hop phdp da bu kir giia tai san thud thu nhap hien hAnh v6i thuC thu nhap hien hanh phdi,n6p
vd khi cac tai san thu6 thu niap hoan l4i va ng thuii thu n]4p hoan lA; phai ra lien quan tdi thuii thu
nhip doanh nghiep duoc quan l:i.boi cing mor coquan thu6 va C6ng ty c6 dU dinh thanh loAn thu6
thu nhap hien hanh tren co sdthuAn.
ViCc xac dinh thui! thu nhap cta C6ng 1y can cu vao cac qu] dinh hien henh vi.thud. Tuy nhien,
nhilng quy dinh ney thay d6i theo tung thdi ki ve viec xiic. dini sau cung vd thue thu nhap doanh
nghiep tn) thuoc veo kdr qua kiCm tra cia co quan thu6 co rham quy6n.
Cac lo?i thui khac duqc dp dung lheo cac luar thue hiCn hanh tai Vidl Nam.
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CONG TY CO PHAN OAU ].U.NAM BAY BAY
>o r. r\gu)(Jr vrn rrau. rnuong )
Quan Phn Nhuan. lhnnh ph6 l16 Chi Minh
BAO cAo TAI cIIiNH HqP NI I I
Cbo ninr riri chinh k6t thirc ng.iy
3l tharns l2 nam 2012
IHUYFT \41\H IrAo CAo t \t r Hi\H HOP Nltil r I -P t HFo/
MAU So B O9.DN IIN
CAc Thuf;! inh nd Id hd hn ph.71 hotp hnnh tn citl .luoc do. AinK thtiitni Bna cno fii chinh h,'r nh,jt Ac rhr,)
v. THoNG TrN Bo suNC cHo (ic KHOANttc rRiNH B,rv rnE.r sil\c car oor xf
TOAN HO.? NHAT
r. Tian vn cic khoen tumg.lumg ti6n
TiSn mat
'l'ian
gui ngan hang
Cdc khoin tucmg duong tian
c0nc
2. Cic kho:in ph:ii thu khnc
]1/12120t2
VNI)
01/0r/20 r2
VND
'7
.721.911.118
l.714.201.959
7.002.I9.160 i6.619.908.972
158.409.499 338.568.462
1.1.885,676.607 18.702.679.393
3 | ll2l20t2.
VND
0 t/01/2012
VN I)
lon rmg rien dCn bi du in NBB4 - Binh Chrnh (a)
Ong Ng6 Manh Han (b)
t2t.264.93,1.510
I r.000.000.000
15.168.719.633
1r.000.000.000
Ong Tren C6ng Hien
2.151.531.884 t.704.11l.:81
'l rung tam Phetrien Qui dil huyCn Scrn linh
1.84?.899.801 1.804.760.000
r ren quyen gop von tc)
Uy Ban Nhan Din Thj lran Son TiDh
C6ngty C6 PhAn C6ng Trinh Giao 1h6ng 501
U] Ban Nh6n Dan Xi Tinh An D6ng
r.800.000.000
1.510.507.400
500.000.000
119.683..16.1
1.800.000.000
t.510.507.400
500.000.000
149.681.{61
C6ng ly C6 phin.Iu vin Xay dung 5ll
.119.775.000
ung rran r rong uuna
I15.775.000 1r5775000
'l |\|ng tam phdr tri6n qui dat Tp. H4l,ong
21.708_519.000
Uy Ban Nhan Dan xi'linh Thq
562.121.692
Phii thu ldric
2.632.521.85; 870.84t.189
c0ns I6{.192.628.9{8 109.395.668.962
(t')
Khoin lam img cho 6ng Phanr Van Diu da thuc hilan dan btr du dn khu phirc hqp Binh Chiinh
(NB84) rheo hqp d6ng hQp 16c dau tu.
Khoin phdi lhu vi chi phi rh$c hien.dU en dau ru khu r,tn hi cao ring l.riplrrrcmg Cat Lri. ,.tuin 2.
lhdnh ph6 I 16 Chi Minh lheo hqp d6Dg ho. p tic dau llr giira C6ng t) vi OnS Ng6 Mqnh Hin. D{
nD na) da dnng lai va C6ng g dang kidn dng H;n rr rojr di doi lai rien \ on gop !J chj phi sli dLrng
v6n cLia lien g6p v6n (Thuyet nirh VII). Ban ciem d6c tin luong rang viec lhu h6i khodn titn
nay sC dLroc thvc hi0n trong tLr.rng lai dlrdi cac hinh th(rc kharc nhau.
,e, Phd lh,r \i iir qu)flr guo \un 'a" t 6ne rl Co phin CnIg \gh:Ep\BB c .r cic co do - Ihii.
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CONG TY CO PHAN DAU TU NAM BAY BAY
56 I. Ngu)in Van Dau. Phubng 5
Quin Phu Nhuan. Thdnh ph6 H6 Chi Minh
BAo cAo TAI CIIiNII HOP NHAT
Cho nin rai chinh k6l lhirc ngA)
I I lhing ll nam 2012
IIII YI I MI\IIBAO CAO IAI CHINH HUP NHA I I'] ItP IIILO)
MAU SO ll09-DN,HN
Qle thx\itninh"i,hnAtbOphinhqphanhvircindutc

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(dc I hr)A ninh ha! h ha phnn hnp hnrh \n ctil lt,o. t1o. Jihg thtii tlti tlao .io di chinh h.tp nhtfu knnt h.o
"rd
t. I Nr s:rn co olnn nuu trrnn
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Chonimtdichinhktllhncnga)llthtlg12nam2012
MAU SO B O9.I)N HN
NGUYON CIA
Tai ngi] 0l /01/2012
Muatrong nam
Ddu ru xDcB hoin rhdnh
K6t chuyan tn hing ldn kho
Thanh ly. nhLrqns bAn
-fqi ngay 3ll12/2012
(;IA TRI HAO MdN LOY Ki
-l'4i
ngay 01/01/:01?
Kh6u hao trong n.,m
Thanh li. nhu0ng b'in
Tai ngb 3l/1212012
GIA TITI CdN L4I
Tai ngi)'0U01/20I2
Tai ngiy 3l/1212012
Nhd clir vAl ki6n
lrirc
VNt)
I I r.7t0.070..1i1
I70.876.t75
6.551.l.ll.005
M6y m6c. thial bi
VNI)
98.086.981.648
(72,1.98s.714)
I18.451.:87.6t4 97.i61.995.9t4
I'hrcng tiin van lai
VNI)
'Ihi6t bi. dung c!l
quin li
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Tiisin c6 dinh
hiru hinh khic
VND
21 .5',71 .935 .362 l.52t.l18.285 1.191 01',7.110
80.600.000
(1r7.172.000)
T6nlic6ng
VND
2t4. r09.123. r69
80.600.000
r70.876.175
6.552_1.1t.005
(842.3s7.714)
21.573.935.i62 r.484.1.16.285 L197.017.110 240.070_582.615
8.334.,121.0q226.541
.0132.4',71 8.383.612.280 l_125.578.556 157.957.109 14.',7 42.653 .814
i.345.952.455 1.1t9.961.747 2.099.168.5,11 149.515.0{t9 69.572.718 r3.084.170.580
(659.2r9.s80)
(117.172.000)
(776.591.580)
I1.680.375.51711.101.824.641 10.481.980.82 r L357.721.4,,15 217.530.r57 s7.050.432.814
103.195.6{7.1J2
71.s,15.899.171rJ.r90.J23.082 t95.539.729 t.039.060.031 189.166.,t69.355
106.'t72,912.061 6,1.060.1?1,29011.090.95,1.541 126.624.611) 969.487.283
183.020.1{9.821
T6ng rguy€n gih tii sin c6 di r lriiu hinh di kh6u hao h6r gii tri nhung ven con dugc sL'f dung tai ngiLy I I
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thnng l2 narm 2012la 17.904.906.109 VND oai mgdy ll theng
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('.iL tlurit inh ne- la na hi th.in hcp lhn,h rir cin d4,. tr4 t*;s hir vti Bdo ctio rtii chinh hop nhir kin rhea
Cho naln Gi chidr k8r rhuc ngay 31 thdng 12 nanr 2012
MAU SO B O9.DN IIN
Qu]on sLi dLrng dat
VND
Ban quyen phAn
men vi linh
VND
Giiy phip rhuong
quyen
VND
Quyin diu tu
VND
Giiy phcp cdng
nshe ch6 bi6n de
cranit
VND
T6ns c0ns
VN I)
NGUYEN GIA
l?i nga) 01/01/2012
K€t chuyCn lir hang 16n kho
I'haD loai sang hang litn kho
ci:im khic
Tai ngay I l/l212012
GIA rRI HAo MdN LoY Ki
Tai ngay 01/01/2012
KhAD hao tron-q nrm
Tai ngay 3ll1212012
crA TR! coN LAl
Tqi nsi'y 0l/01/2012
Tiri ngiy 31/1212012
7.i58.,1115.659
l. t50.1t5.215
(62.920.000)
(1.1r9.436.022)
9 . t26.444.852
40.750.214 2_042.857.l.ll 10.802.500.000 600.000.000 10.84+.5q1.0t6
L 150.315.2 r5
(62.920.000)
(t.319.436.022)
40.7s0.234 .2.042.857.141 30.802.500.000 (nm.000.00042.6t2.5s2.229
32.144.6',7',7 213.06').Sr I 728.34t.674 600.000.000 L573.858.262
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coNG rY co PHAN DiU TU NAM BAY BAY
B^o cAo rir cHiNr HQP Nr rA r
\u 1. \!U\C vJn u3!. rhllong )
Cho n5n l.ii chinh kCl lhlc nge]
u\ln PhLl Nh'rin. Thinh ph^ Ho Chi Minh lf '!f4l ?!,lllo !
.l.HrJy6T
M|NH BAo c^o rAr cHiNH Hdp NH^T (Tr6p rHEo)
MAIJ sd B og-DNirrN
( nc Thuyt Dinh nu,- h kt

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C6NC TY CO PHAN DAU TIJNAM BAY BAY
56 l, Nguy6n VAn DAu, Phuong 5
Qu6n Pht Nhu6n, Thanh ph6 H6 chi Minh
Cri phin
482.500
100.000
238.800
t75.000
t22.4t3
80.000
BAo cAo TAI cHiNH HOP NHAT
Cho nam tdi chinh k€tthic ngdy
3l thens 12 nam 2012
THUYET MINH BAo cAo rAr cHiNH HQp NHAT GrCp rHEo)
MAU SO B Og-DN/HN
Cdc Thuya ninh ndy Ia mAt bA phln ho. p thdnh vd cin duvc dac ding thdi lti Btio ctio tdi chinh hqp nhdt kzn theo
9. Diu tuvlo c6ng ty li6n k6t,I6n dornh
10.
Thong tin chi tiat va c6c c6ng ty li6n k6t ve ti le bi6u quy6t cia C6ng ty tai ngay 3l theng 12 nam
Ten c6ng ty lien kdt
C6ng ty TNHH BOT Ciu Rech Mi6u
u,agoc
LO luy Xe rong cong ty en KeI
Gi6 tri thuitr
COng ty TNHH DT & XD Tam Phi
u,a goc
Lai liy kC trong c6ng ty lien ket
Gi6 tri thuan
ri le
(%)
25"/o
31/t2t2012
ci6 tri dau tu
VND
0t/0t/20t2
ri le
(%) \,ND
Cong gi6 tri thuan 34.84s.066.700 25.412.657 .977
DAu tu dAi hAn Lhdc
41.589.042.161
(r r.l5 r.331.005)
30.437.7rr.156
49V.
4.398.758.568
8.s96.976
4.407.355.544
Th6ng tin chi ti6t vd cdc kloan diu tu dai han kh6c t4i ngay 3l thrng 12 nim 2Ol2 nhu sau:
Dlu tr c6phi6u ddi hqn
LOng ry er r u van xay
Dlrng 533
c6ng ty cP Co Khi DiCn Lir
Cia
C6ng ty CP Dich Vu Nhip
Cau Dia Oc
C6ng ty CP Chtmg Khoan
ViCr Thanh
C6ng ty CP Dau tri Phdt trian
Xay DUne Ninh Thuan
C6ng ty cP Dau tu saigon
Highland
DAu ir ddi hgn khdc
I ren gur ngan nang co Ky n?n
cong gi6 g6c
Dg phdn giam gi6 diu 1u tai
chinh ddi han
COng gid tri thuAn
250
32.119 .162.056
(r 1.6r9.522.911)
2r.1s9.639-r2s
4.239.791.215
13.22t.637
4.253,018.852
3 | /t2/20t2 0v0v20t2
ci6 tri ddu tu
Gia tri deu tu
\,1.1D C6 ph6n \-.ND
16.132.134.615
5.4?0.000.000
4.500.000.000
2.388.000.000
1.750.000.000
1 .224.134.615
800.000.000
29-793-188
29.'t93.188
482.500
r00.000
238.800
175.000
't49.4t3
80.000
22.402.134.615
5.470.000.000
4.500.000.000
2.388.000.000
r.750.000.000
'7.494.134.615
800.000.000
29.793.188
29.793.188
16,161.927.80J 22,431.927 ,AO3
(3.400.000.000)
t2:761-921 -803
(1.960.000.000)
20.41t.927 .803
24
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C6Nc TY c6 PHAN EAU TU NAM BAY BAY
BAo cAo TAI cHiNH HOP NHAT
so r. Nguyen van u?u, rhuong 5
Cho n6m tai chinh kiit thric ngay
Quan Phf Nhuan, Thanh ph6 H6 Chi Minh
31 Iha-J],e 12 nlm 2012
TTruYET Vn.JH BAo cAo TAI cHiNH HOP NHAT GIEP THFo)
MAU 36 B Og-DN/HN
Cdc Thuyit ninh nay ld n1t bO ph,3n hqp thdnh va cdh dtrqc dec d6ng thdi vdi Btio ctio tdi chinh hqp nhA kan theo
11. D$ phbng giiim gi6 diu tu tdi chinh dii h8n
Tai ngay 0l thang 0l
Trich hp trong nam
T?i ngny 31 thSng 12 (*)
Nam 2012 Nam 201 I
VND
VND
1.960.000.000 1.520.000.000
t.440.000.000 440.000.000
_______J!0040040q ______!69.09949q
e) Day la khoan dlr phdng cho khodn ddu tu vdo c6 phiiiu cna C6ng ty c6 phan Co Khi DiCn Lt
Gia (LGC) gi'i tr! ghi s6 cao hon gi6 thi trudng tai ngay 3l thang 12 nam 2012.
12. Chi phi tr{ trutc dii han'
chi phi dv an City cate Towers chd phen b6 (a)
Chi phi muaquyen ddu tlrD{ an KIu dan cu Son
Llnn vuang l\gar cno pnan Do tol
Chi ph( quen li du 6n Bac LiCu chd phan b6 (a)
Chi phi du 6n Bo I Cau R?ch Miiu chd phan bo
LOng cu. oung cu cno pnan Do
Chi phi d[6n Cadna Plaza chd phan bd (a)
Chi phi dau tu m6 N[i Miang chd phan b6
( nr pnr Khor cong u[ an xay o{ng ( au uo lnren
chd phen bo
Chi phiquyin srl dung thuong hiiu chd phen b6
Chi phi khec chd phan b6
c0ng
(a)
3t/t2t20t2
VND
43 .946.830 .026
7.1?9.050.350
3 .'t66.500.126
3.310.53?.993
1 .t65.839.124
1.131.123.175
476.54t.442
150.000.000
0tn1/2012
\ND
34.281 .333.03
|
7.261.s89.483
4 .60t .454.436
3.659.420.02t
2.390.851.825
2.327.5',72.457
114.812.t64
1s0.000.000
545.454.545
r.718.355.536 2.02't .495.420
62.864.119.37 2 57.965.983.382
C6c khoen chi phi nay duoc phan b6 vao ket qua hoat dong kinh doanh kbi dg 6n dugc dua vdo
kinh doanh vd theo t lq clia doanh thu thlrc te ghi nh+n hang nam v6i t6ng doanh thu dU kiCn cLia
todn dv 6n.
(b) Day la chi phi mua quyan dAu ru vao 2oo 16 dit nan (43.103,94m2 ) thuoc d{ en Khu dan cu Son
Tinh, Quang Ngai cna C6ng ty C6 phan Dau or Khoang saln Quang Ngei, c6ng ty con. Hien tei,
C6ng.ty con da chuy€ nhuqng lai quyCn kinh doarh nay cho Ba Nguyen Th! Minh NguyCt, chi
phi dau ru ney duoj phan b6 dan vao k€l qua kinh dlanh trong ki theo ti le doanh thu ghi nhAn
hang nam vdit6ng doanh thu cia200 16 dAt da chuyEnhuqng neu tren.
25
J
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coNc ry cO pH,{N DAU rUNAM BAy BAy
BAo cAo rAr cHiNH HopNH,A.r
361, Nguyan Van Dau, Phuong 5 Cho nam tdi chinh kdt thuc ngay
Qu?n Phn Nhuan, rhenh ph6 H6 chi Minh
3 llE!g_]2_!4!2!]?
THUYET MTNH BAo cAo TAI cHiNH HOP NHAT GIEP THEO)
MAU SO B Og.DN/HN
Cnc ThuyA ninh ndy Id nAt bA phAn hqp thanh va cin A'qc dac dins thdi vai BAo c.to tai chlnh hqp nlxl ken heo
13. Tii sin thu6 thu nh4p hoin hi vd thu6 thu nhap hoen bi phai tr6
B,ns cnn d6ikdt roAn hqT nh6t
Tni snr thuaTNDN holn lei
Lqi nhu6! chua rhUc hien
Thu6 TNDN hosn ld phiitrn
Lqi nhudn tt hoat dong b6n cdn
hO vlddt ndn theo ti6n dO
L6 chua thvc hien
T! ngdl Taingay
3v12t2012 0l/01t2012
VND VND
7.1t6.2t0.869
7. 6.210.E69
2.977
.470.438
2.977.470.434
Ghi nhin lii(t5) vto
BCKQHDKD hqp nhit
Nam 2012 Ndm 201I
\.ND
(4. l3 8.740_431)
(4.13E.740.43r)
VND
(993.680.779)
(993.6E0.779)
7.454.934.08E35.035.116.677(27.580.182.589)
t2.545.726.639
5t5.644.968 353.883.440 161.761.528 145.305.177
7.970.579.05635.389.000.1
l7 127.4tE.42r.06r) 12.691.031.Et6
(Thu nhapychi phl thue TNDN hoan lei thu6n
ghi vno kdr qui hott dOnB kinh dodh
(31.5s7.r6r.492) .697J5I.036
14,
Tdi sin dii hen khSc
3vt2l20t2
VND
0v01120t2
VND
u
)
a
7
il
tr
7
7
P
?
?
F
F
Ki qui Sd TN&MT Tinh Phn Y€n - DU dn Nhe mey
Thny DiCn D6 Den
Ki qui khac
c0nc
Lqi th6 thuong mei
56 du deu nim
Tang trong nam
TAng khec
Phan b6 vao chi phi quan li doanh nghiep
Ginm kh6c (*)
DO Or CUOI Xy
2.400.000.000
2.400.000.000
22E.852.320 222.847.520
2.624.852.320 2.622.847 .52n
Nam 2012
_______________ D
52.929.535 .113
8l 1.9E9.499
55.555.5s6
(s.862.t
46.s34)
(s00.000.000)
_____-41!3!s1l.6e!
NIm 2011
VND
59.821.904.761
(6.892.369.588)
_____l2J29t35JlJ.
(*) Dey ld phdn chenh lech giiia gie mua so v6i-phdn so hrtu trong gie tri tdd san thudn crlac6ng ty
con - C6ng ty TNHH Huong Tra t4i thdi diCm mua. Ban Cidm doc C6ng ty d6nh gie rrng viec
mua ph6n v6n gop crla c6c thanh vi6n g6p v6n vao C6ng ty TNHH Huong Tm la mua tai san
(md nudc khodng Tra B6ng). khdng.phAi Ie hgp nlat kinh doanh nen kh6ng phat sinh lgi thC
thuong rnai, Cie mua sE duqc phan b6 cho cec tei san va ng phei tra duqc xic dinh cU the t€n co
so gi6 tri hqp li t?i_ngny mua. NhLr vay, phan ch6nh lQch 500.000.000 Vl.lD phai dugc ghi nhan
tren bang cen d6i kC todn hqp nhat nhu mot khoan chi phi dau tu xey dlrng co ban dd dang.
26
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CONG TY CO PHAN DAU TTJNAM BAY BAY
56 l, Nguycn Van Dau, Phudrg 5
Quan Phn Nhuan, Thanh phd H6 Chi Minh
B,Ao CAo TAI CH1N HOP NHAT
Cho nlm tdi chinh k6t thic ngey
31 thdng 12 ndm 2012
THUYET MINH BAo cAo rAr cHiNH Hqp NHAT (Tr6p rHEo)
MAU s6 B 09-DN/HN
Cnc ThurA ninh ndy h nAt bO phin ho. p thdnh \ra can Aqc dec dins tudi 'Ai BAo crio ti'i chinh hqp nhit kam theo
16. vay vi nq ngin h?n
Vay ngnn h4n
Ngan hdng BIDV - CN Binh Dinh
Ngan hdng VIB - CN Sdi Gdn
Nq dni h4tr at6n hgn trn
Trdi phieu phiit hanh den han fta
Ngan hang BIDV - CN Bic Sdi Gdn
Ngan hang BIDV - CN Binh Dinh
Ngan Hang TMCP Viet A - CN Queng Ngai
Ngan hAng Eximbank - CN Qudng NCai
Ngan hang Agribank - CN DA Neng
c0nc
Th6ng tin b6 sung cho c6c ttoin vay ngiin h4n
1. NgAn hdng VIB
- CN Sni Gdn
31t12/2012
\ND
292,928.941.554
20'7 .203.527.920
85 .725.419.634
01t0t/20t2
Trlnh bay lai
\ND
30r.845.543.030
20t.846.620.1',73
99 .998.922.851
384.480.699.402 316.870.568.454
279.171.000.000 300.000.000.000
54.000.000.000 12.500.000.000
39.800.000.000 1.000.000.000
5.574.000.000 r.556.000.000
3 .435.699.402
814.568.454
2.500.000.000 1.000.000.000
671 .409.646.956 618.716.111.484
Th6ng tin ve
B6n cho vay Thli h?n vay MUc dich vay tii sdn dAm bio Lai suit cho vay
2. Ngan hdrng
BIDV CN- Binh
Dinh
17. Tbu6 vi c6c khorin phei nop Nhn nufc
Thuii rhu nhap doanh nghiep
Thu6 gi6 tri gia tang
i nue mr nguyen
Phi bao vC m6i truong
I nue Inu nnap ca nnan
cac loai thui: khdc
Inue \ua\ nnap Knau
c0oc
l2 rhdngddi \6'm6i 86.ung\6n luL Qulinsudung Duo-c quy dinh tai
kh€ uor nhan ng dong phuc vu ho?t dat Bi khu dan clr thoi di€m giai ngan
rini ru nga) duQc dQng san xudl Phuong 2. lhanh vd dieu chinh t6i da
gi;i ngan kinh doani pho Bac t iiu I thing/lin
rr rnang oor !or mor rro (ung ron ruu Quyen su oung Duqc quy dinh tai
khc uoc nhan nq dong phuc v9 hoet dit qi khu den cu thoi diem giai ngan
Inh lu ngay dLrqc dong.ar \uar l'h|r6ng 2. rhanhvd di6u chini t6i da
giai ng;n kinh doan\ pho B?c I ieu 1 thring/lan
31/12/2012
\TND
t21 .344.',7 53 .53',7
t3 .s4t.55',7
.262
'724
.483.815
52t.843.632
68.'791.2',74
60.9'70.342
136.262.399.922
0l/d r/2012
VND
33.376.858.185
5 .',703 .',794.224
t2'7.1',74.',719
16.248.644
18.604.410
3.161.051
35.243.',751
39.281.684.984
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CONG TY C6 PHAN DAU TU'NAM BAY BAY
BAo cAo TAI CHiNH F,IQP NHAT
56 I , Nguy6n ven Dau, Ph'rdnq 5
Cho n6m tdj chinh kCt thic ngey
Quan Phn Nhuat, Thanh ph6 H6 Chi Minh
3l thane 12 nrm 2012
THUYET MINH BAo cAo TAI cHiNH HOP NHAT (TIEP THEo)
MAU SO B Og-DNAIN
Cdc ThtrJiit ninh ndy h m't bO ph1n hqp thdnh vd cAn dkqc doc ding thdi i)bi Bao cdo tdi chinh ho. p nhi, kAm theo
18. Chi phl phii trn
Trich trudc chi phi laitaii phieu
Trich tru6c chi phi dau tux6y dlrng cho cec hFnB xrlrc
phan hodn thien du dn Carina Plaza
Trich tndc chi phi m6i gidi chuydnhuqng
bat dong sen
Trich tnr6c chi phi hi vay
Trich trudc chi phi phai tre UBND Tinlr ThA
Chi phi phdi trd khdc
c0"s
3l/t2Q0t2
VI.,JD
43.687.825.000
12.02't.820.181
10.507.i 98.365
6.06',7.8',76.754
98.740.000
848.493.588
7J.237.953.E8E
0t/01/2012
VND
39 .229.t 66.66',7
5.357.513.180
1.801.901.000
| 14.000.916
46.502.58r.763
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C6c khoiin phii tr:i ngin hen khdc
Phai tra cho c6c doi thi c6ng C6ng ty
Phai tra qui bAo tri can h0 Carina
Phaitre C6ng ty TNHH BOT Cdu Rach Mi6u
Phei tni ti6n dat cac mua can h0 Carina, Citygate
c6 tfrc uu dei phai r.i (Thuyiit minh s6 v.22)
ritn cO trt c6 aOng plO th6ng chua nhAn
C6ng ry C6 Phan Xay dung sei Con HightanL
Bno hiem xa hoi
Kinh phi cOng doan
Phai tni 6ng Nguy€n Viilt Nam Anh
tlao ntem y Ie
Beo hiam that nghiop
TAi sen thta chd xir li
Phai fa, phai nop ngin h?n kh6c
c0ng
PhAi tre dii h?n kn6c
Crc doi lhi c6ng ki qui mua may moc lhi6t bi
Nhan kY qui, hi cuqc ddi hcn
c0ns
31t12/20t2
VND
010v20t2
VND
2t .480.623.811 t2.47 5 .903 .\40
16.065.691.480 9 .781.303.622
7 .089.266.523
4
5.824.865.803 96.043.200
3.900.000.000 3.900.000.000
3.321.440.000 2.223.O40.000
593.278.932 3 .062.570.926
il
't33
541.269.884
.219.047
229.997.277 1',7',7 .245.5',73
41.t23.35E 41.123.358
32;t94.073 10.395.659
t7.789.235 6.229.384
5.193.t92
7.42t.358.661 625.534.889
______668552e223! ______l2E!.65U9!.
31t12n0t2
VND
0v0v20t2
\.ND
5.185.509.279 5.875.730.138
3.764;t96.383 3.903.152.000
8.950.305.662 9.778,882.138
\

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C6NC TY CO PHAN DAU TU,NAM BAY BAY
ro r, L\guyen van tr?u. rnLrcrng r
Quan Pht Nhuan, Thdnh ph6 H6 Chi Minh
BAO CAO TAI CHiNH HOP NHAT
Cho ndm tAi chinh kCt ihLic ngdy
I I theng 12 nam 2012
THUYET MINH BAo CAo TAI CHiNH HOP NHAT (TI6P THEO)
MAU SO B O9-DN/HN
Cdc ThuyA ninh ntrJ lit mit bd phin hLt. p thdnh i' cin dvrlc dac dAng thdi rdi Bdo cdo &i chinh hqp nhdt keh lheo
21. Vay vi nq dii h4n
Vay dni hen
Nsan hdng BIDV - CN Binh Dlnh
Ngan heng BIDV - CN Bic Sai Cdn
Ngen hdng Agrjbank - CN DdNang
Ngan hdng TMCP ViCt A - CN QuangNgai
Ngan heng Eximbank - CN QuangNgai
Nq dii h4n
Tnat nann ltat pnteu
Va! vd N! dni hgn ddn hgn tA
Qh yat minh s6 V.I6)
c0ng
Lich thanh torn cic khoiin vay dii hgn
Trong niln rhn nhit
Trong nam lhlr hai
c0nc
LlCn tnann tolln cac trtt pnreu oar nan
Trong narn fiir nIAl
Tt ndm thi! hai
Tii nam thri ba d6n nam thf nam
c0nc
Th6ng tin vd tr6i phi6u ph6t hlnh
3 t/t2/2012
\TND
302.411.519.581
155 .',7',70 .348.602
t01 .63 | .41 I .517
30.000.000.000
5.574.000.000
3 .435.699.402
629.171.000.000
629.171.000.000
(384.480.699.402)
547.101.820.179
31/12/2012
VND
I05.309.699.402
13',7 .231.471
.571
59.870.348.602
_____192!.U.5.19!g!
31/12n012
VND
279.l?1.000.000
100.000.000.000
250.000.000.000
_____529JZL!!!.00q
a1/012012
Tdnh bdy l?i
VND
265,946.101.910
117.489.626.854
t06.0'76.207.200
I r.000.000.000
7.130.000.000
4 .250.26',7
.856
650.000.000.000
650.000.000.000
(316.870.568.454)
____199.0151J3!56
0110112a12
Trinh bdy lai
VI..ID
16.870.568.454
105.309.699.402
r43.765.814.051
265.946.101.910
01/01/2012
Trinh bdy lai
\ND
300.000.000.000
350.000.000.000
* 300 Ttlii phiiu tti gM 300 tj ding phtit hdnh dar lduqc dio hgn bdng sd trtii phiiu phtu hnnh
alatt 3 hhtr sda:
Lodi chung kiroan: rrar pniiu doanh nghiip khong, -:yin doi. co b;o dam.
- Menh gia: 100.000d6ngrm6lrramngandong,.
- SO luqng:1.000.000 trei phi6x.
- Hlnh thric trei phiCu: trei phi€u ghi s6
- Thdihan tr6i phieu: I nam kC tir ngny 4 th6ng 8 nem 2012.
- Thdnh roiin l;i rrdi phi;u: l;i trdi phieu ra di' kj 6 thine l6r.
- Thanh to6n g6c lrai phi6n: g6c rrei phiCu dugc thanh todn 1 lan khi ddo han, c6 the mua lai
mot phan ho9c todn b0 trudc han.
- Lai suat: 1870/ndm.
- Muc dich: lii trg v6n c]1o dlr tn Cily Cate Towers.
- Tni san dam bao: quyen si dung 133 can h0 lrung tam fiuong In?i vd tang ham cla du tn
Carina Plaza,Tai san, ngu6n thu tir dtr 6n Carina Plaza. GiAt4 quyen sn dUng dat vitdi san
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CONC TY CO PHAN DAU TUNAM BAY BAY
56 I, Nguy3n Van Eau, Phudng 5
Quan Pht Nhu6n, Thanh ph6 HO Chi M;nh
BAo cAo TAI cHiNH HQP NHAT
Cho ndm di chinh kCthic ngey
3l th6ng 12 nam 2012
THUYET MINH BAo CAo TAI cHiNH HOP NHAT (TIEP THEo)
MAU Sd B Og-DN/HN
Cnc Thuyit ninh nay h nit lrj phdn hqp thdnh \a cAn duqc dpc dong rhdi y6i Btto ctio Di chihh hqp ntu kan heo
2r. v.y vn nq dni hen Giap theo)
h)nh thdnh tren d6t cia dlr An NBB4. Ngu6n tidn thu tir b6n can hO thuoc du An City Cale
Towers;
- Trai chi: C6ng ty Ching khoen Bao Viet: 1.000.000 rrai phiEu: C6ng ry Tai chinh DiCn LVc:
2.000.000 t16i phii:u.
* T iiphi'u phdt hinh dqr 2:
Loa; chring khodn: tr6i phi6u ghi s6, ttrong chuy,in d6i va c6 bao dam;
MCnh gi6: 1.000.000.000 d6ng (not ti d6ng);
56 luqng: ban dau 400 trdi phi6u, di mua hi 50 tr6i phi6u, cdn lai 350 trdi phi6u;
Thoi hen tnti phi€u: 4 nan ke tii ngay 24 thAng 12 ndm 2012;
Thanh todn lai trai phi€u: tra,cu6i ki,6 thrng/lan;
Thanh toan gdc tdi phiCu: g6c lrdi phiCu dugc rhanh toiin | 'en khidiio han;
Lai suat: ls%/nAm cho 06 thiing.dau ti€n kC tir,ngay 24 thAng 12 nam 2012. LAi suat cdc
thang dep theo tha n6i v6i k' diCu chinh lai suat 06 th6ng/lan tinh bdng lai suat dCt kiem
VND kj' han I2 th6ng tra sau c0a Ngan hdng TMCP Qudc re Viet Nam (VlB.l - Chi nhdnh
Sd; Gdn cong vdi lai biCn 4,07olndm;
Muc dich: tdi trq cho 3 du dn NBBI, NBB2, Khu phric hqp Binh Ch6nh (NBB 4):
Tei sin dem bao: quyCn si dung dat thuoc dg an can h0 cao leng Diamond Riverside
(NBB 1);
Trai chi: Ngen heng TMCP Qu6c t€ ViCt Nam (VlB)- Chi nhanh Sai Gdn.
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CONC TY CO PHA\ DAL TU \AV BAY BAY
56 I , Nguyan Van Dau, Phudnq 5
QuAn Ph[ Nhuan, Thanh ph6 Hd Chi Minh
BAO CAO TAI CHiNH HQP NHAT
Cho nam tdi chinh k6t thnc ngey
31 thang l2 nam 2012
THUYET MINH BAo cAo TAI cHiNH HOP NHAT GIEP THEo)
MAU SO B Og-DN/HN
Cdc Thuyit dinh nay td nat bO phdn h.J. p thdnh 1)d c,in dtqc dac dins thdi.)di Bdo cdo tdi chinh hqp nh& kin theo
2r. Vay vn nq ddi hen (Ii6p theo)
Th6ng tin b6 sung va crc Lhoan vay dni h+n:
Thdihen vay Thdng tin !C
Ben cho vay ngdy itno h?n Mqc dlch vay tdi snn dnm bdo LAi suil cho ta)
1. Ngan hlng BIDV Tranqrong4 nan
- CN Bic Sdi Gdn tir ndm 201l
2. NgAn hnng BIDV Tra nq trong 3 nim
- cN Blnh Dlnh innrm2013
3. NH Agribank TrA nq tong 8 ntun
- CN Di Ning tirntun2ol0
1. NH Eximbank
- CN Quang Ngli Tra nq trong 5 nam
tir nam 2009
6n NBB3
hang muc ddn
bn giai tda
va xay dlnlg
h? tdng ky thuat.
Ddu tu cho Drr
dn Khu d6n cu
S0Ir Tinh
Quang Ngai
NhAp khau m6y
m6c, thi6t bi
san xuat c6c
loai loc cho 6 t6
St drrng cho Dq
6n Khu dan cu
Son Tinh, m6 dA
Th9 Bic
d6t cna Ds rn
NBB3.
Quyen sn dlng
ddt cna D{ aD
Khu Dan cu
Son Tjnh va
Knu Dan cu
B?c LiCu
Toan b0 mAy
rn6c, nbi xusng
san xuat phU
tung 6 t6
Toan bO $i sdn
cna rnd de Thg
B6c, Tinh Thq
Son Tinh
BAng lai suat TGTK
cA nhen k' h3n l2
thAng (tla lai sau)
cong bicn d0
3,5%intun
Bing hi sudt TGTK
c, nhan ki han I 2
thans (tra lai sau)
cong bicn d0
3,5'/olnam
Bdng lai suat TCTK
cA nnan k' hqn 12
thdng (tra lai sau)
cons bien dO
3.60l./ndrn
Lai suatha n6i
theo quy dinn cna
Ngan hang tqi tung
thdi kt.
s. NH TMCP viet Tra ns trons 5 nan Mua sirn thi6t bi Tai sen srt dlng Lai suii ihe n6i
A - CN Queng Ngti tilnam 2009 thi c6ng phqc vq cho Drr an Kiu rheo quy dinl cta
DU 6n Soi Tjnh dan cu Son Tinh Ngan hdng t4i timg
thoi ki
Tra ng trong 7 narn St dung cho nhi Tai san sli dvng Laisuar tha ndi
ru nam 2007 mdy chd biin dd cho NhA mr) .hd theo quy dinh crla
Granite - Giai bi6n di Granite Ngen heng qi timg
do4n l, 2,3 rl'di ki
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CONG TY Cd P}TAN EAU TU.NAM BAY BAY
5601, Nguyan Van Eau, Phuong 5 Quan Phi Nhuan, Thanh ph6 Hd Chi Minh
THT,YET MINH BAo cAo TAI cHiNH HOP NHAT Gi6p theo)
Ct;cThuyit ninh nay h n1t bO phdn hqp thAnh yd can dw:c dpc d6ng thoi vAi Bdo ctto tdi chinh hqp htu kdm theo
22. V6n chi s& hitu
a. Thay d6i trong v6n chii s&hiiu
v6n dau tucrlachn
Tei ngAy 0l/01/2011
Lqi nhu6n lrong nlrn
Tdng v6n trong ndft
NhOn vdn gdp lien doanh
Chiphi phfl hanh c0 phieu
Trich quY trcng rrm
Chia c6 nrc
Trich cii tuc cii phiau
Chi ftn ho HDQT
Chi thn ho BKS
Chi khAc
Tei ign! Oll0l zOlZ
Lqi nhudn lrcng nam
NhAn v6n g6p li€n doanh
chiphi PH c6 phi€u
chia cii trrc
Trich c6 fic cd phiau
uu atai
Chi lhn lao HDQT
Chi thn bo BKS
Chi khrtc
Tqi ngnr 3lll2l20l2
I16ng dLr v6n c6 v6n khic cua chn
phin
C6 phiou qut
IE[[TTITI
BAO CAO TAI cHiNH HOP NHAT
Cho nAm laichinh k€l th[c ngay 31 thang 12 n,m 2012
Qtrt diu tu phat Qui du phdng tdj
rien
chlnh
phln ph6i
Mi.u s6 B 09-DN,HN
T6ns cong
VND
\.ND
VND
\,}ID
VND
\}ID
vNt)
VND
154.000.000.00022t.737.435,t20
195.313.E32.000 (6.891.019.4.37)113.477.724.497 15.245.183.501 66.t73.958.669 759.0?7.118.350
69.590.280.214 69.590.280.214
26.000.000.000 t82.000.000.000
206.000.000.000
5.428.000.000
5.428.000.000
(2.551.000.000)
(2.551.000.000)
- 2.754.416.499 (10.612.661.662)(7_E57.E45.161)
(24.416.960.000)(24.4t6_960.000)
##
180.000.000.000
- 102.590.025.800
(30417744\
180.000.000.000401.156.017.376 J01.351.857,800 (6.891.019.437) 113.477.724.497 18.000.000.000
(1.900.000.000)
(1.440.000.000)
(510.000.000)
(30.000.000)
94.a34.6t1.221
t7 | .646.493.?24-
(3.900.000.000)
(1.440.000.000)
(530.000.000)
(30.000.000)
r.00r.159.59J.401
t7 1.686.493.224
102.590.025.800
130.417.744 )
(24.4t6.960.000) (24.416.960.000)
(3.900.000.000)
(3.900.000.000)
(500.000.000) (500.000.000)
(r90.000.000) (190.000.000)
(10.000.000) (10.000.000)
237.504.t50.449 1.246.59E.734.685

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CONC
'I Y Co PHAN DAU TU NAM BAY BAY
56 I , NguyAn Van Dau, Phuong 5
Qu6n Pht Nhuan, Thdnh ph6 H6 Chi Minh
THUYET MINH BAo cAo TAI cHiNH HOPNHAT Gi6p theo)
MAU SO B ()9-DNI{N
Cdc Ihq,it ninh nay ta n ba phdn hqp thdnh rAAnAecdacdinsthdirAi Bda.do hi.hinh hw nhat ken then
s. Thay.t6i trong v6n chn sii ht! (ti6p theo)
BAo CAo TAI CH1NH HOP NHAT
Cho nim tai chinh kiit thic ngdy
31 thens 12 nim 201 l
56 du V6n khac cta chi so htu t?i ngay ll thdng L2 nam 2012 ld cdc kiodn v6n g6p lion doanh cia
cric d6i tAc de thlrc hiCn c6c hqp d6ng hAp tec dau tu nhu sau:
Dlr 6n hgp trc 56 du v6n g6p
TCn C6ng ty
\ND
Cong ry Co phir D;u ru 86r dang..i s;i Cdune
rnqm van t,,au
C6ng ty TNHH Blit dong sen Thdnh Gia
c0ng
Chi ti6t v6n diu tu ciia chii sd hiru
V6n ddu tu cia Nhd nudc
V6n g6p cta c6c c6 d6ng kh6c
conc
LO pnan
56luqng c6 phAn duqc ph6p ban hAnh
56luqng c'i phen di phtl hinh \d gdp v6n di
+ C6 phan ph6 th6ng
+ LO pnan uu oal
Sd luqng c6 phan iluqc mua l?i
+ C6 phan ph6 th6ng
SO luqng cO phen dang luu hinh
+ LO pnan pno rnong
Menn gi6 c6 phanr 10.000 d6ng/c6 phan
LO Dnan llu oat:
Du 6n NBBI
Du 6n NBB2
Du 6n NBB3
3111212012
VND
165.987.200.000
34.774.632.000
102.590.025.800
303.351.857.800
0110112012
\.ND
10.500.000.000 10.500.000.000
169.500.000.000 169.500.000.000
180.000.000,000 180.000,000.000
31t12/2012
C6 ohen
18.000.000
18.000.000
15.400.000
2.600.000
1J9.400
139.400
17.860.600
15.260.600
2.600.000
0t/0v2012
C6 ohAn
18.000.000
18,000.000
15.400.000
2.600.000
139.400
139.400
1?.860.600
15.260.600
2.600.000
Co phin Lru d;i cu" Cone D ld loai co p-dn lru d;i hodr r?i. chuyan doi \; cd Inc. Cd phdn tru dei
dLrgc qulin chuyen d6i lh;nh co phin pho tlrong sau 0l ndrn k6 ru nga) phiil hdnh \oi lj le 0l co
phdn uu dii chulEn doi rhanh I co ph;n ph6 rh6-9.
\gay d;o hdn cu.r co phin Lru dAi l; 02 nam ki rir ng;) p-ar hdnh.
C6 Oong nlr giu c6 ohin Lru d;i dlrqc darn b,o vatlong lai nhuan sau-lhu6 \a .du loi rch co ddng
thi6u s6 da duqc ki6m toAn cia C6ng ty (kh6ng bao gom khoaLn thu va 16 bat rhuong) cho 02 ndln tdi
chinh 201 | va20l2 roi lhreu ja345.000.000.000d6n9. CU the nhusa.l:
Neu rong lgi nhudn (au rhue rhuc hien nam 20ll.vd nam 20l2 Ihip hon.145.000.000.000 ddng: \hd
dau tu dugc quy€n yeu cau C6ng ry tra cho nld dau tu s6 tiCnmit theo ti lC giam tuong fng dlra tren
s6 luqng c6 phan !ru dei md nhd dau hr cdn nam eiftei thdi diem d6o han chuyen d6i.
N6u t6ng lgi nhu6n sau thu6 thvc hien nam 2011 vd nim 2012 cao hon 345.000.000.000 dajng: Nha
diu !u sc tra them cho Cdng ty s6 tian m4t theo tt le ting tuong irng dlra trCn s6 luqng c6 phan uu dai.
md nhd dau tu cdn nam giil t4i thdi diCn d6o han chuyen d6i, nhmg kh6ng vugt qua 5.000 d6ng/c6
phan.
33
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cONc rY c0 PHAN DAU TTJNAM BAY BAY
56 l, Nguy6n Vrn Dau, Phuong 5
Quen Phn Nhuan, Thanh ph6 H6 Chi Minh
THUYET MINH BAo cAo TAI cHiNH Hop NHATOi6p theo)
MAU s0 B 09-DN,{N
Cdc ThuyA minh nay Ia n,t bO phln hW thdnh vd An dtqc dac d.ing thoi vai Bdo cdo tdi chinh hqp nhait kZn theo
c6 phin (Ti6p theo)
N€u t6Dg lgi nhuAn sau thu6 thuc hion nam 201| vd nim 2012 thdp hon 50% cLia 345.000.000.000
ddng: Nha dau tu c6 fi6 c6 quyAn chQn 1€u cAu Cdng 1 sE mua I?i roan b0 s6 c6 phen uu dai d; ban
cho nhdL dau lu lheo gi, dar mua nhen rdi lodn bO s6 c6 phin uu diri cbn lai chua chuy6n d6i. cong \ oi
todn b0 c6 tfc chua chia cong d6n.
Nha dAu tu nim gif c6 phan uu dai duqc hudng c6 tfc ddn mat cong d6n va se duqc trA c6 dinh hang
nim d mtc 1.500 d6ng/c6 phen uu dai, tinh tir nem tei chinh 2011.
Trong 2 nam 20l l vd 2012, C6ng ry da bdo cdo mot khoan t6ng lgi nhuan sau thua cLia c6 d6ng C6ng
ry.me li\ 241.276.773.450 VND (nem 20l2 lA 17t.686.493.241 d6ng va n5m 201| li69.590.280-.214
d6ng). Nh'r vAy, crn cf vdo cam ket vC lgi nhuAn nlru tren, C6ng ry phei hoan lgi cho nha dau.tu
khoan tiCn mit theo ti lC giam tusng ilng dua ren s6 luqng c6 phar uu itai me nhd deu tu cdn n*rn
giutai thdi diCm d6o han, ngdy 3l thdng l2 nam 2012. Hoi il6ng quan riva Ban Giam d6c cia C6ng
ty tin tudng rang viec hoan tre c6. the duqc thuc hien fi6ng qua vioc phdt hanh ftem c6 phi6u ph6
th6ng cho cac c6 d6ng n6m git'c6 phi6u uu dni. Cac c6 d6ng cia c6ng ty sc ph6 duyCt phuong an
hodn tre lgi nhuan ndy tai Dai hoi cO dong thudng nien. C6ng ty chua hach todn khoAn c6 tlrc dugc
chia nay vao bao cAo r;i chinl nam nay. Gie tri phei hoan lai ta 62.5 ri d6ng.
d. chia c6 toc
BAo cAo rAr cHiNH HePNHAT
Cho nern tai chinh k& thic ngay
3l thans l2 n5m 201I
C6ng.ty ch-ia c6 tirc cho cdc c,5 d6ng hien hlu lheo nghi quy6t ngay 27 thAng 04 nam 2012 crla Dai
hoi d6ng c6 d6ng lhuong ni€n nam 201l, theo d6 C6ng ty thtrc hien chia c6 trlc tir lqi nhuan sau thuC
chua phen ph6i crh narn 201I voi ty le 16% menh gia d6i voi I c6 phi6u rhusng ve 15% mCnh gia
ddi vdi c6 phiCuu dai.
Khoen c6 luc uu dai cho nd,rn 2012 dnqc trich trong ki le 3.9O0.OOO.0OO Vl'.lD va dang dugc phen
6nh nhu mot khoan phai tra cho cd d6ng chiCn lugc theo cam ket giira C6ng ty ve nhd dau u.
Chia cO ttc trong nam
Nam 2012
VND
Nam 2011
\TND
28.316.960.000 24.416.960.000
L
\

-l\,.r
-|H_T"ilI_*_"1,U"UJ
56 O l, Nsuy6n Van Dau, Phui'n s Quan Phu Nhulin.
I [ [ II I ll [ [ [ [ [ [ E [ "***.h.h"*J r
ThnLnh ph6 H6 Chi Minh
Cho ndm tai chinh k6t thic ngay I I thdng 12 nim 2012
THUYET MINH BAO CAO TAI CHJNH IIQP NHAT Gi6p theo)
CdcThuyA minh nor td n1t bO ph4n hqp thnnh va cin du,lc dpc dine rhdi vbi Bdo cdo iichinh hqp hhijt kiu theo
MAU s6 B 09-DN/HN
23. Lqi ich cia c6 il6ng thi6u si6
T?i trgAy 0l (h6ng 01 nlm 20ll
Trong v6n dieu IC da g6p
Trong thlng du v6n c6 phan
Trong Iqi nhua (16) sau thu6 chLra
phan ph6i
I rong rgr nhuarv(ro) grao olcn ngr DQ
Tqi ngiy 0l th6ng 0l nim 2012
Chuy6nhugng phin g6p v6n
Trong lqi nhuln(16) ki-{t qua kinh doanh
I rong rgr nnuqrvtrol glao orcn ngr DQ
T?i ngiy 3l th6ng 12 nin 2012
C6ng ty
Hing Thanh
VND
2.060.000.000
C6ng ty
NBBI
\ND
7.800.000.000
4.824.715.005 (4.174.284.847)
------.r.dg4rrsi0-i---r6rr-r
;---ffi
C6ng ty
QMI
\.ND
'732.',7',l
S .600
t.454.934.399 (3.s46.362.094\ 458.802.258
(3.081.011 - (79.063.570)
8.336.568.387 79.J5J.059 7.451.751.J40
C6ng ty
NBB-QN
\.ND
4.000.000.000 100.000.000
1.661.571.000
889.943.438 (92.s33.06r)
---ffi
C6ng ty
Huqng Tra
VND
T6ng cQng
\ND
200.000.000 14.160.000.000
- 1.661.571.000
| .447.840.535
--.oomoroiir-,i6rGqr$4@#+
(20.786.090) - 711.989.510
- (1.632.62s.437)
4.618.268 - (7',7.526.3t9\
200.000.000 t6.o67.672.744
35

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CONG TY cd PHAN DAU TU NAM BAY BAY
56 I , Nguygn Van Dau, Phudnq 5
Quan Ph[Nhuan, Therh ph6 H6 Chi Minh
BAo cAo rAr cHiNH HoP NHAT
Cho nam tni chinh kCtthnc ngAy
3l th6ne 12 nam 2012
THUYET MTNH BAo cAo TAI cHiNH HqP NH,A.T OiiJD th€o)
MAU sd B Og-DN/HN
C.jc ThuyA ninh nay td mAt bA phAn hd. p thdnh fi cin d1"1/c dac ddng thdi 1)ai Btio ct:o hi ch{nh hqp nhiit kan thea
vr.
rHdrc rn Bo snNc cHo cAc KfloAN MVc rRiNH BAy rRE\ BAo cAo K,ET euA
HOAT DONC KINH DoA\H HgP \HAT
1 Doanh thu
Doahh thu bdh hAngvi cung ciip dich v4
- Doanh thu chuydn nhuong bat dong san
- uoann rnu nQp oong xa) olmg
- Doanh thu bdn hdng
- Doanh thu cung c6p cric dich vu kidc
Ctic khodn giiht tti doanh thu
Hang bAn bi tra l?i
Doanh thu thuAn va bin hAng vd cung c6p dich
z. r,ra von nang oan
ci6 v6n chuy6niuqng bAt dong san
Gin v6n hqp d6ng xay dlrng
ura von nang oan
Gi6v6n dich vu cung cep
c0oe
3, Doanh thu hogt ilong tei chinh
Lai tir chuyenhuqng quyan dau tuvdo dU dn
Ldi tir chuy6nhuong c6 phi6u
Lai cham thanh roan cta khach hang
Lai tien gui,1i6n cho vay
C(a tr-rc dlrqc chia
Lai chenh lech !j gie da thuc hi6n
Thu nhap di chinh kh6c
c0nc
Chi phi tli chinh
Chiphi lai vay
Dlr phdn giam gi6 ddu tlr dai hqn
Phi bAn chrmg kho6n
L6 chenh lech ti gi6chuathuc hien
Chi phi tdi chinh khec
cQ"e
Nam 2012
VND
Ndm 2011
VND
473.871.887.302 420.571.027.860
383.211.944.469 30r.331.382.318
69.094.r 69.305 9r.038.609.976
16.139.102.4',7 1 20.472.',721 .509
5 .426.6',7 1 .05',7
'7
.'t26.314.03'7
48.268,337.774 7.786.326.183
48.268.337 .',l',7 4
'7
.',7 86.326 .183
425.60J.549.528 412.784.701,67 7
Nem 2012
VND
Ndm 201l
\ND
199.006.334.034 I99.203.?81.183
64 .7 s9 .841.469
80.564.954.1't 4
18.695.706.839 20 .612.544 .316
4.940 .402.643 8.681.165.126
247402-284-985 309.062.445.399
Ndm 2012
\,TID
138.?98.270.200
3.150.000.000
2.10'7.902.520
L047.854.?51
4t9 .'t7 5 .000
-----Tnfri44$7 1.904.841.626
Nam 2012
\'ND
Nam 201i
\,'ND
t7.184.640.000
10.000.000.000
2.60',7.216.',l36
2.9',7 1 .:725 .93',7
801.511.230
r8.r93.068
3.382.080.284
Narn 201l
\,'ND
26.023.07t.585 11.226.104.184
1.440.000.000 440.000.000
1.336.651 9.800.000
228.824.542
------7ti59:ii3536$
1 .995.42',7
.',732------T9i6-3Js-6:I35
7 .459.05'1
.409
36

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CONG TY CO PHAN DAU TUNAM BAY BAY
Si5 I , Nguy€n Van Dau, Phudng 5
Quan Phi Nhuan, Thinh ph6 H6 Chi Minh
BAo cAo TAt cHiNH HQP NHAT
Cho nim tai chinh k€t thic ngAy
3l thdng I2 nam 2012
THUY6T MINH BAO CAO TAI CHiNH HOP NHAT Gidp lheo) MAU SO B Og-DN/HN
Cdc Thuyi! ikh nsy Id n6t b6 ph'tn hW thdnh vd cdn duqc dpc d6ng rhdi ydi BAo cAo di chlnh hqp nhA kAn theo
Thu nhap khnc
Ndm 2012
Nam 2011
!ND
\ND
=
Thu tir thanh ly tai san c6 dinh vd deu 1u xey dung
co ban dd dang
3 .',796 .32',7 .805
1'
Thu phat vi pham
'704.461.044
hap d6ng
525 .21',7 .639
=r
Thu nhAp tn giarn rt thu6 phat
641.124.629
Thu ti6n nu6c si dtng cia cu dan cariana
510.902.200
=r
Thu phi quan Ij hqp ddng bnn b6l dQng sen
324.347.903 537.466.04;
I nu ru oan pne eu san xuar
143.494.909 285.343.274
=r
Thu rir Ihanh lj c6ng cu, riung cu
39.152.728 40.742.727
Chi phi sn dung v6n knu6n c5ng
27.051.526
u
Thu nhap kndc
4 2't5 SS1 .446 ----7m35rro-f 288.924.760
c0ng
t
Chi phi khdc
=l
Nam 2012 NAm 20ll
f,
VND
\,ND
+
Chi phi thanh li tdi san c6 dinh vd
dAu tu xay d{ng co ban do dang
3 .992.3 t3 .258
+
Chi tien nusc st dung cia cri dan chung cu Cariana 631.501.926
Chi h6 trq dia phuong
I r4.322.000
Phal cham nop thu6, truy thu thu€
208.364.074
T
Chi phi phuc vu dai h6i c6 d6ng
49.571.108
+
BirithLrimgva pn4tvi plam hanh chinh
6.420.000
Chi phi khec
------380.0-75;t8t t't't .583.4 t6 -------4s5687ffi
c0ng
1. Lti(L6) trong c6ng ty li6n k6t,I6n doanh
Ff,
Nam 2012
N6m 201I
VND
VND
fl
C6ng ty TNHH Diu t(r vd Xay dlrng Tam Phi
(4.624.66 t)
*a
COng ty TNHH BOT Ciu R4ch Mi€u ---------4tKA6 468.191.926
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2.083.599.128
L883.882.880
703.841.67;
72.557.113
33.889.13?
242.26t.',720
13.221.63',7
(5.89t.152.084)
(s.877.930.447)
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CO\C TY CO PHAN DAU I IJNAM BAY BAY
ro r, r\guyen van t,au. rnuong )
Quan Ph'i Nhuan. Thanll ph6 H6 Chi Minh
BAO CAO TAI CHJN' HQPNHAT
Cho nam tii chinh k6t thic ngey
3l th6ng 12 nam 2012
THUYET MINH BAo CAo TAI CHiNH HQP NHAT (Ti6p theo)
MAU SO B Og,DN/'I{N
C,ic Thuy,, minh nay ta m bO phdn hqp thi'nhfi cin dffie doc ding thdi v6i Bdo cdo tui chinh hqp nhA ken thco
8. Chi phf thu6 thu nhap doanh nghiep hien hAnh
Lqi nhu4tr k5 tontr trufc thu5
Cdc khoAn fiAu chinh tdng
- Chi phi kh6ng dlrqc tni
- Khoan 16 kh6ng tinh thuii lrong kj' duo- c mang sang
Ky sau
- Doanh thu dft nAn theo d6n dO thu tiin ndn truoc
chuy6n sang thu nhap chiu thui: nim nay
- Cid \6n\d chi ph; ddl nin rheo tidn dq hu t in
nim trlr6c chuyen sang chiphi chluthuiS nim nay
- Fnan oo tot me Inuong mal
- L6 tii c6ng ry li6n doanh, 1i6n kiti
- Lai chua thrrc hien tn giao dlch b6n hing noi b6
Ctic khoAn diAu chinh gidm
- C6 ttc, lgi nhuan duq c chia
- Lgi nhuan ftc6ng ty li6n doanh, li€n kiit
- Lac Knoan Inu nnap Knong cnru rnue Knac
- Doanh lhu cia hoar dQng linh dodni b"l dang s,ln
thu tiAn theo tiitn dO thu nam nay chuyrln sang thu
nhap chiu thu6 nam sau
- Cid \61\i chi phicua hoar dang ki-h dodnh b6l
dong san thu ticn theo tiiin d6 ndm nay chuy€r sang
chi phi chiuthu(: nAm sau
l n|l nnap cnu rn|le
chi phi thu6 TNDN hien hdnh
chi phi rhu6 TNDN hien hdnh (2% tam nop)
Chi phi thuit TNDN tam nop 2% nam tru6c duo. c
cen tru vdo chi phi rhuC TNDN nam nay
chi phi rhu6 TNDN hicn hnnh (2s%)
ThuC TNDN nop b6 sung
Thuii TNDN duo. c mi6n gidm
T6ng chi phi rh16 TN DN hifn hinh rrong kj
Nem 2012
VND
232.486.092.392
r .614.234.012
14 .',723 .98',7 .84',7
65'7 .041.195.2',73
(487.994.371.202)
5.806.590.978
14.917.915.608
(4t9.',7',7
5 .000\
(463.56',7
.265\
(3.i70.983.094)
(4.95',7 .854.064)
246.896.954
429-890362-499
1.098.128.1i3
(14.413.915.569)
10'7.4',72.590.625
Nim 20l l
\ND
102.492.370.013
4.79t.76t.260
r'7 .1',73 .604.964
15 .522.'/35 .919
(10.893.034.487)
6.892.369.588
s.8'7',7.930.44',7
3 .393.502.406
(801.513.230)
(266.104.919.220)
t95 .',739 .8',7't .069
73.48.t,684,789
4.348.563
.241
(310.454.719)
18.311.111.191
41.208.118 206.365.685
( tJ7.0qq.484) (67627J 058)
94.066.912,399 21.939.3',t2.349
Chi phi thui: thu nhap hien hdnh.ld s6 thuii tinh tren k6t qua san xuAt kinh doanh trong ki ho4t dong.
Thue thu nhap hiCn ldnl bao g6m thue thu nhAp doanh nghiep cho hoat dong san xuat kinh doanh
th6ngthudng vd thuC ihu nhap doanh nghiop tam nop cna hoat dong kinh doanh bat dong san.
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Doi \oi cac dtr an kinh do"nh bdr d9ng.s;n rhlrc hi+n r'u liil rheo lidr dS. C6ng r) ram rinh lhud lhu
nhap doanh nghiep phai nop bang 2% tOnC sO tien thqc thu. Sau khi cec dlr dn hoan lhanh, C6ng ty sc
thuc hiqn quy6toan lai s6 rhue phai nop.

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CONG TY Cd PHAN DAU TU NAM BAY BAY
BAo CAo TAI cHiN.H HQP NHAT
56 l, Nguy6n Van Dau, Phudng 5 Cho ntm tei chinh k6t thnc ngey
Qufu Phn Nhuan, Thdnh ph6 Hd Chi Minh
31 th6ng 12 narn 2012
THUYET MTNH BAo cAo TAI cHiNH HgP NHAT Oi6p $eo)
MAU Sd B o9.DN/HN
Cdc Thuyat ninh nay ldn1t bA phAn hW thdnh\id can dw. c d?c ding thdi y6i Bda cita tAi chinh hW hhdt kin theo
9. Lii co biin tr6n c6 phi6u
T6ng lgi nhuan ke to6n sau thue TNDN cia
co oong Longry me
c6 tuc cho c6 d6ng nin git c6 phan uu dai
Lqi nhu4n phin b6 cho cd ddng sd hiiu cd phtn
ph6 th6ng
C6 phin phd rhong luu hdnh binn qudn lrong ndm
LAr C0 Dan (ren co pnteu
coNG cV T.i.r cHiNH
Quen li rni ro v6n
TAi slin aari chinh
Ti.]n va uong duong tian
PbAi thu kiach hdng
Phai thu khec
t,au ru co pnteu nlem yel
Ddu tu c6 phiilu chua ni€m yilt
CAc khoan fidn gni dni h4n
T6ng c0ng
Nam 2012
\ND
1',7 1 .686.493 .241
3.900.000.000
161 .186.493.241
NAm 2011
\'ND
69 .590.280.214
3.900.000.000
65.690.280.214
15.260.600 15.260.600
10.995 4.305
C6ng ty quan t4,ngudn v6n nhim

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Cno na. tai .r' nr' t.t;,u. ngry
QuAn Ph[ Nhuan, Thdnh ph6 H6 Chi Minh
31 th6ng 12 nam 20]2
THUyET MINH BAo cAo TAr cHiNH Hgp NHAT (Tiijp theo)
MAU SO B Og-DN/HN
Citc Thryit ninh nay td ult bO ph1n hqp thanh fi cin duetc dac d;ne rhli vii B(io cno hi .hinh htrp nhA knm theo
C6ng cg tni chinh (ti6p theo)
C6ng ty chLra dinh gi6 gie.tri hqp li cha ldi san tdi chinh vd c6ng no ldi chinh tAi nga) kct thu( ni

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c6NG TY CO PHAN DAU TLTNAM BAY BAY
BAo CAo TAI CHiNH HQP NHAT
Sit l, Nguy€n Vdn D4u, Phucrng 5 Cho nam idi chrnh ket thic ngay
Quan Pht Nhuan, Thanh ph6 HO Chi Minh 3l thang 12 nam 2012
THUYET MINH BAO CAO TAI CHiNH HOP NHAT (Ti6p theo)
MAU SO B Og-DN/HN
Cac Thuya ninh ndy h mAt bA phAn hop thdnh fi cin duqc dpc ding thdi 1)di Bao cdo tdi chinh hqp nhA Lan *ea
Rii ro tin dtng
Rii ro tin dung xay ra khi lnot kh6ch hang hoac doi tac kh6ng ddp nng duQc cac nghia vu trong hgp
d6ng dan den c6c t6n that tai chinh cho C6ng ly. C6ng ty c6 cAc chinh sAch dn dung phi hap va
lbuong xuyCn theo d6i tinh hlnh de danh gia xem Cdng ty c6 chiu rui ro tin dung hay ki6ng. Tai ngdy
31 lh6ng 12 nAm 2012, C6ng ty c6 khoan riri ro tin dung tap trung d khoan phai thu khdch hdng vd
phai fiu khac. Rii ro tin dung l6i da duqc th.j hi6n la gi6 tri ghi s6 cia s6 du pha; ihu khech hang vd
ph;i lhu lhac nhtrd; r.inh b;) lai Thu)er ninh.6 V.2.
D6 ginm thii:u rii ro tin dr,rng ph6r sinh tir cec khoan phai thu khAc hdng,_C6ng ty quan l) rlll rn bang
cach hinh thanh.not b0 phan chuyen irach thubng xuyen theo d5i, d6n d6c khdch hdng thanh toiin vd
ti6n hdnh thu h6i ng. Mit khac, C6ng ty cing thuc hion xem x6t, denh gi6 muc dO 1in nhiCm crla
kjr;ch hang oi cd chi-\ sdch bin ch'u phu hqp. Ding thoi. Cong ry .a ldp dlr p'drg giam gii rfi de
phan anh mtc d0 thiet hai u6c tinh d6i v6i cic khoan phai thu khach hdng duqc x6c dinh Id kh6ng c6
khi ning thu h6i.
D6i vdi ctc khoan phai thu khac, Cong ty quen li rlli ro tin dlrng bang cdch thudng xuyen rheo ddi
rien dO d€n bn giai ph6ng mit b6ng, tien do thu dn rtr cac to chlrc va ca nhen dE dAnh gi6 xem lieu c6
sU suy giam fong chat lugng tin dUng cLla c6c d6i tuqng tAi ngdy biio c6o d€ trich lap dg phdng.
Ri6ng d6i v6i kloan phai thu cua 6ng Ng6 MEnh Han duqc trlnh bdy d chi ti6u cac khoan phai thu
kh6c (Thuy€t ninh s6 V.2), hien nay Cdng ty dang day manh cAc bien ph6p rhu h6i cr)ng vd; sU can
thiep vd h6 trq cna co quan ph6p luat. Vdi giA tri tdi san 1A cec bat dong san h;Cn tai lhuoc quyCn sd
hihr ciaOng Ng6 Manh Han, C6ng ty tin tuong r6ng khoan phai thu tren chic chdn se dugc thu h6i.
Qurtn U fii ro thanh khoiul
R i ro thanh khoan ld rii ro C6ng t) se gap klo Lhan !A kjrong thd thlrc hien coc nghia vs lien quan
d€n c6c kioan no tdi chinh.
Muc dich quan ly rlii ro thanh khoA nhim dem bao dn ngudn v6n O6 dap ung c6c nghla vu tai chinh
hien t?i vd trong tuong lai. Tinh thanh khoan cing duqc C6ng ryquAn l:t nhim dam bao mfc phU troi
gioa c6ng no dCn hen ve tii san dCn h4n trong ki d mric c6 the duqc kiCm soat d6i voi s6 v6n me
C6ngly iin rang c6 th6 tao ra trong ki d6. Chinh sich cta C6ng ty ld theo d6i thuong xu)an cdc yau
cdu ve thanh khoan hion tai vd dq kiCn trong tLrong lai nha,m dam bao C6ng ty duy tri dh mirc du
phdng ddn mat, cac khoan vay vd dn v6n md c6c chli sd hiru cam kiit g6p nhiim drip ung cac quy dlnh
vA tinh thanh khoan ngin h?n vd ddi han hon.
Bang du6i day phan tich tdi san ldi chinh vd nq tei chinh.phi ph6j sinh vdo cAc nhom ddo han co lien
quan dln tren k' hEn cdn l?i tt ngd) lap BdLng can.doi ka to;n d€n ngdy dao han lheo hoo ddng. Cec
s6 ti.jn duqc trlnh bay fong bang sau la cac dong tien theo hqp d6ng kh6ng chiel khau.
Tdi s:in tdi chinh
Tfingiy3l/1212012
'l ien !:)L luong dudg lien
Phai thu th6ch hdng
Phai flru kh6c
Eiu ru ca phiau nienr yal
Diu ru od phidu
Cdc khodLn lia. gnidiihan
Dudi I nim
\}ID VND VND
1.1.885.6?6.60?
t43.598612.662
16,1.192.6?8.94E
4.500.000.000
I1.632.t34.6r 5
29.791.188
322.676.918,711 16.161.927.803
T0ns c0ns
VND
14.885.676.607
143.598.612.662
r64.192.628.948
4.500.000.000
11.632.t34.615
29.?93.188
J18.818.846.020
41

CONG TY CO PHAN DAU TUNAM BAY BAY
BAo cAo TAI cHiNH HQP NHAT
bo r.l\guyen van rau. rnuorlg )
Cho nAm tdi chinh k6t thnc ngary
Quan PhnNhuan. Thanh ph6 H6 Chi Minh
31 th6ns 12 nAm 2012
THUYET MINH BAo CAo TAI CHiNH HOP NHAT (Ti6p theo)
MAU SO B O9.DN/HN
Cdc Thuyit ninh nay ld n1t bO phdn hqp thanh fi cAn duqc dpc ding thdi v&i BAa cAo Di chinh hqp nhi, kim theo
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1.
QuAn U, fiiro
Teingny 0l/01/2012
Tian vd nr@g duong tian
DAu ru c6 phiiu niem y6r
DAu lr c6 phidtr chua nien'
Ce kloan tian eui ddi han
Nq phii tri tii chinh
Ttingiy 31/1212012
Pbdi rn kn6c
Chiphiphditd
T0ns cOng
TEingAy 0l/01/2012
Phei trn ngudi bdn
Phni trd kbdc
Chiphiphaitrd
thunh khoAn (tiiip theo)
Du6i I nem
\.I!D
18.?02.679.393
17.887.200.045
109.395.668.962
\,}ID
Ti3d6ns.Im
\l\rD
4.500.000.000
4.138.000.000
29.793.IlJE
Tons c0ns
\.ND
18.?02.6?9.393
17.887.200.045
109.395.668.962
4.500.000.000
6.270.000.000 7.,194.134.615
17.902.134.615
29.793.188
152.255.54E.400 7.491.134.615 8.667.791.r88 168.417.476.203
\,llD
Tilal€n2nlm
VND
611.449.646.956 237 .231.47
| .577
?6.2r5.425.034
58.475.085.216 1 241 .425524
71.237.951.888
885.318.1I1.094244.4J8.497.101311.613.628.710
6t8 716.1I1.484
16.312.919.584
\4!D
109.870.148.602 1 .224.5|.461.135
- 76.215-425.034
1.743.280.138 67.425.390.878
- ?3.23?.953.888
r.&11.390.236.935
105.309.699.402 .193.765.834.054 1.217.791.641.910
- 16.312.919.584
tJ
- 46.502.5E1.763
27.067.055.611
46.502.581.763
8.800.305.662 15.867.36r.2?l
?68.658.728.442 105.309.699.402 502.566.13r.?r6 1.3?6.534.567.560
Ban Gidm d6c danh gia mric tap.ftung nli ro thanh khoan d mirc th6p. Ban Giam d6c tin tuong dng
C6ng ty c6 th6 tao ra di ngudn tien d€ dep fng c6c nghia vu tai chinh khi dCn h4n.
C6ng ry da sL:r dlng nOt phdn cric quydn sri dung dAt ra; cac dq 6n va ben ihir ba ldm tdi sdn thi ch;p
cho c6c khoan vay ngan han, ddi han ti ngan hdng ve cec khoan ph6t hanh trai phi6u clo c6c t6 chtrc
nhu da finh bAy tai Thuy€t ninh s6 V.16 va thuyet minh s6 V.21. Kh6ng c6 cAc dieu kioan quan
trqng kh6c li6n quan diin viCc sir dqng tdi san fi6 ch6p ndy.
cAc rHONG TrN KHAC
Cic cam k6t kh6ng hiy ngang
'I heo hqp d6ng hsp ri;c diu nr sd: 0r HD-HTDT ngay 0l 012008 giua Cong ry C6 phin Tu Vdn X;;
Dmg 513 !a Cdng ry Co Phen Dau Tu Nam Bay Bay v€ viCc hgg ttc dau u khu d6 thl Tam PhLi,
Thanh ph6 Tam Ki. Tinh Quang Nam Cong ty cam k€t g6p 49% v6n cht deu tu tham gia veo dq An
tirv theo tinh hlnh s6 v6n g6p c6c ben c6 the thay d6i nhlrng van dam bao ti ]q phan tram neu tren.
Theo hqp daing hap t6c.dau tu s6: 596A/2009,4ID-HTET ngdy 26110/2009 gina 6ng Pham Van Dau
vd C6ng ty C6 Phan Dau Tu Nim Bay BaJ v€ viec hgp tac dau u khu phuc hap dan cu tai Huyen
Binh ChAnh, C6ng ty cam k€t g6p 315 ri d6ng tuonE ring ?07o v6n chri dau tu tharn gia vao giai doan
giai ph6ng n4t bang va thuc hien_thir.tuc dau tu, giai do4n 2 dau tu xey dung cdc ben sE th6a thua. ti
lC g6p v6n sau klli th6ng qua thiCt kC ki thuat, i6ng dlr toAn c6c hang lnuc x6y dgng va chi phi liCn
quan.
42
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CONG TY C6 PHAN DAU TU'NAM BAY BAY
50 r. Ngu)en van uau. PnLronq )
Quan Phn Nhuen, Thdnh ph6 H6 Chi Minh
BAo CAo TAI CHiNH HOP NHAT
Cho nlm tdi chinh k6l ihic ngdy
I I thnn-q 12 nim 2012
THTJYI:T MINH BAo CAo TAI CHiNH HOP NHAT (TiiJp theo)
MALJ SO B 1]9-DN/HN
C'ic thutA ninh ndr td nAt bO phdn hqp thnnhtd cin dupc dpc ding rhnivdi udo c,jo tdi chihh hq nhot kcn tr, ,
l. C6c cam k6t khdng hny ngang (ti6p theo)
'I heo hop dajng.hoplrc dAu iu s6:6l0/2009/HD-H ID I ngny 05/l l/2009 giia 6ng Phfln V.Lr Dau ra
C6ng iy C6 Phan Dau Tu Nan Bay BAy ve viec hqp ldc deu tu xey dung khu can h6 cao teng (NBB
ll'tai H.-'e Br rh(h.irh.C6 gD.rmki v"p 1.22 Jo- o00 000 d"nc r r(nrJ- r1c-0oo\onrn-c.. rrl
lhan gia vao giai doan giii ph6ng mil bang va thlrc hien thu tlrc dilu tu. giai doqn 2 diu tu xay dung
cac b€n sc th6a thuan ti le gdp vdn sau khi thdng qua thi6t kC k! thuAt. t6ng ds roAn cic hang mrJc
xay dlrng ve chi phi li6n quan.
Theo hqp d6ng hap lrc ddu tu sii: 20/2010n'lBB ngdy 29106/2010 gifra C6ng ry Co ph;n D3! ILr l13
Tang Bat D6ng San Sdi Cdn vd C6ng ty C6 Phan Dau Tu Nam BaLy Bey ve vj6c hoD IAc dau tu xAy
dung khu can h0 cao tang Diamond Riverside. C6ng 1y can1 k€t g6p 20% v6n chi dau lu tham gia vdo
lheo hop ddng hop ric ddu n, s6 30/:0 t0/t tot tl DT ngiy l2l10/2010 gita C6ng ty va C6ng tJ CP
Dau tu Dia dc D6ng te], !,4 liec hop ttc dau tr kinh doanh dat va xay dung nhn o tai Du in Kh dan
cu phuong 2. lbdnh ph6 Bac Lieu, tinh Bac Lieu. Cong ly cam kC1 cho C6ng ly CP Dau iu Dia Oc
D6ng Tay g6p v6n hqp 16c kinh doanh dit hoic xal dlrng nhn 6 cho b€n thf ba tf€n 50 ncn (iut th,rel
Iheo hop dirng hop rdc diu tu s6 Il/2012/1lD-llTDT ngdy lthdng | 0 narm 20 I 2 giiia C6ng ty vi
r.r er) \'ll n, Orn:". r ll,.-'\c!c( lroarJ, d:,rlu\"odu;1,ll'rng,L..o.;rg\BBr. I eo
d6. C6ng 1}, cam k6! g6p 63% v6n dau lu vdo du An va COng ij TNI III Bat d6ng san Thdnh gia cam
k6r g6p l7%. C6ng ry sa lan chli dau tr du dn va loi nhuan sau thu aluoc tir dr en sa dLb-c phan chia
cho cAc ben theo ti le g6p v6n.
2. Nghiep vq vi s6 du bcn liSn quan
Trunll nim, CAng I dai ci .:nc lliao diLh suu vbi cdc btn IiAn quun:
Nem 2012
VND
C6ng ry TNHH BOT Ciu Rach MiEu
C6ns ry TNHH DT vi XD Tam Phi
Cho vay
Cdrg 0, TNHII ROT Cdu Racb Mi6u
to 4u vol cac Dt ltt
lunn:
Phii trli
C6ig 1), TNHII BOT Cau Rach Miau
LLr.rng. thLrdng Ban Giim Ddc
Tlru lco Ll,u Hoidon! qu;n ri\: Ildn \.arr o:
8.809.880.105
I58.961.353
2.000.000.000
12t3tDAt2
VNI)
7.089.266.521
Thu tlhdf c n Hii nnng Qunn T , Bfltl hiin Soit vd Bnn t,itin Dnc hong ndn nhn iot".
Nam 2012
\ND
1.90i.200.000
700.000.000
Nam 201I
VND
3.381.181.309
244.191.215
1t1t2012
\ND
Na 20l I
\ND
1.897.800.000
2.000.000.000
r!
0
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CONG TY C6 PHAN EAU TIJNAM BAY BAY
BAo cAo TAI CHiNH HOP NHAT
56 l, NguyAn Vdn DAu, Phuong 5 Chonamailhrnhketrhucngay
Quan Phn Nhuan, Thenh ph6 Haj Chi Minh 31 rhtng 12 nan 2012
THUYET Mn,JH BAo cAo TAr cHiNH HOp NHAT (Ti6p tbeo)
MAU so B 09-DNr{ti
Cdc Thryit ninh ndy ld n6t b6 phdn hqp thdnh fi cdn dryc dac dnng hdt vut Bao Lau lAt Lhmh hqp nhrit kin theo
3, Beo c6o b0 pb1tr
Di! phgc vu cho muc rlich qudn Ij, Co ciu t6 chuc cua Cong ty dug( chia ihanh cic bO phan khec
nhau..Theo d6, b6o cdo b0 phAn chinh yeu dga trCn lo?i hinh hoqt dong san xuat kinh doanh, bAo cAo
thf yCu cila C6ng ty dua tren khu v{c dia li ciia noi cung cap hing hda dich vu.
K6t qua teo ceo b6 ph4n bao gdm: cdc khodn muc phdn b6 truc riep cho mOt bO phan.cing nhu cho
c6c b6 phan duoc phan chia theo mot co sd hqp li. Cdc khodn muc kh6ng dLro. c phan b6 bao g6mi tdi
san, nq phai tra, doanh thu hoal dong idi chinh, chi phi tdi chinh, chi phi bdn hdng. chi phi qudn ly
doanh nghiep, lai ho4c 16 khdc va thuC thu nhap doanh nghiep.
a. Bdo cro b0 phan theo linh vFc kinh doanh - bio c6o b0 phan chinh y6u
Cdc bO phan hoAt dong kinn doanh cta Cong f) bao g6m: Bo phdn kinh doanh bat d6ng san, B0 phAn
xay l;p vd 86 phan khai th6c, san xuat vd kinh doanh c6c loai kho6ng san, B0 phan san xuat m6y
m6c, phu ting 6 t6 vi b6 phan kinh doanh cdc dich vu khac. C6ng ty lap bno c6o b0 phan theo nim
b0 ph4n kinh doanh ndy.
Hoat d6ng chri yi5u cia nbm bO phan kinh doanh trCn nhlr sau:
- Bo plin k inh doani bar donts .;.l bao g6m: Kinh doanh can ho. L hu) 6n nhuqnd qu) 6n .u dung dir.
- 86 phan xay lap bao g6m:.xay drrng cau du.mg vd mot s6 hoal dong xay lap khAc.
- B0 ph6n khai thdc, san xuat vd kinh doanh cac ioai kho6ng san bao gdm: kha;thec dit, dd. soi. \;r
liCu xay d!"mg.
- Bd phen san xuat m6y m6c. phu tirng 6 t6: San xuet vd b6n cic thi€t bi lqc dirng cho 6 t6
- Cung cep cec dich vu khac bao g6m: cho thue nhd, cho thue xe, dich vU qudn lj cao 6c.
n
b. B6oc6oboph4ntheoL.r'uvucdiali-beocnoboph4nthfy6u rt
C6c hoal dong kinh doanh ciia C6ng ry duoc thuc hien tai cdc khu vqc dla Ii nhu sau: Thdnh ph6 Ha'
Chi Minh, Tinh Bac LiCu va tinh Binh Thuan, thanh ph6 Da Nane vd tinh QudneNgai.
K6t quri hogt d6ng kinh doanh ciia tirg khu vqc nhussu:
rii I
, I
jl
Ll

-{kfl;"t".{^J^,^fl,#,*"1{"ll
ll ll ll U ll U U ll ll |l ll ll ll U U"fl,*fl.il[,,]{,
Sii 01, Nguyan Van Deu. phuirng 5. Cho n.nr tdi chinh l6t rhic ng:i) ll theng 12 n.nr l0l2
QUin I'l,u NhLin. Ihinh thi I I6 . hi Minh
THUYI,j,I. M]NH BAO CAO 1AI CHiNH FIQP NIIA I G]EP TI IEO)
MAU SO B Og,I)N/I]N
Cnc Thwit ninh nut- In md hi tu hap thi,h \:i ct)tl rlrr!.: doc dit78 thii \rit Btio cdo tili .hi,lt h'r nh.i k. |ln"
J. Bno cno b0 phao (Ti6p thco)
- Theo inh rtft kitth ounh:
Chiti€u
Doanh thu
Doanh thu ban heng !;i cung
cip dich vl' ra ben ngoii
I)oanh ihu bdn hang va cung
cip dich vn giira cic b0 phAn
T6ng doanh thu
Kinh doanh
bir dong san
VND
Iloil dong
xiy lip
VND
]]4.985.28i.0i9 69.091. t69.i05
K'nh doanh cdc
loirikhoing sAn
VND
5.961.157.97i10.ll6.06rJ.
|],r
Kinh doinh phu Cung cip cic dich
lirng i) 16
VNI)
VND
5.r16.67t.057
Loaitrir giao dich
nlli bi
VNI)
1a)ng c6ng
VN I)
425.601.549.528
r4.9 t2.270.023
3.075.m8.320(17.987.878.141)
334.r)tis.28.1.059 69.094.169.J0520.{i73.6.27.996 I0. tJ6.068.lJJ 8.502.279.377(17.987.87tt.343) 42s.603.5,r9.528
cid v6n heg bin., b€n ngoai
oil viln hang bin gioa
cic bO phen
Talng gin !6d
Lqi nhuan gop bO phAn
199.006.i14.03,16.r.759.8,11..r697.515.625
5i6
.r60.u8r.iul 1.t10.10t.6t1
187.40t.:84.t85
t2.091.88t.281
E04.ql8 004 |t 808.82t t87)
199.006.331.01.{ 6.t.759.84r.469t9.629.508.819l1.160,08r.303 5.745.340.647 r12.898.u2L287)287.402.284.985
1J5.978.9.19.025 1.131.327.rJ36
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1.2.fi.1t9.t 77 tmE:ft E ----.r-5duar-3d
--- 6fi q157.0-56t ---i3af fi :6-i=?t
Doanh thu taichnrh
Chi phitai chinh
Chiphi bin h;ing
Chiphi quan li doanh nghiep
Loi nhuSn thuin tn hoat dong kinh doanh
Thu nhnp khic
Chiphi khtc
l,hin loi,'(16) rons ca,ng ty licn ket
chi phi thu6 TNDN
T6Dg 19i nhu4n s,ru thua
I41 .,128.641 .097
29.459.815.968
3.75i.135.591
25.510.098.874
226.906.638.205
10..195.962.704
5.180.075.782
.r61.567.265
---izE3%-?IiE5
62.509.750.907

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{ ***"*"1^J.,1*"ll.H.|| [ [ |l I |l |I |l ll || ll |l ll u u"ll.HJl.ll"fi
5601, Nguy6n van Dau. Ph(ong 5- lhonamtaichinhkelrh[cnga]ltrh;ngl2nam20l2
Ouin Phi \hu;n, fhan| phi, llo ( hi \4inh
-I.I
THUYIT MINH BAO C]AO TAI CHiNII HOP NHAT ('].II,JP IEO)
MAU SO B 09 DN/IIN
Cdc'lht|it nihh nu! ln hd hi phnh h.t. p thinh ri c;n dvrc hc tlits rhi vii Btu) cAa tuii chihh h,1, nhrt a'm thea
3. B:io c6o b6 phin (1i6p theo)
- Theo khu w.rc dio I!:
Chideu
Thanh phd H6 Chi
Mrrh Tinh Bac Lieu I inh llirh Thuan
Thdnh ph6 Di
Nan-g linh Qlrdn-s N-gai
VNI)
\4\]D
VND
VND
VND
Doanh thu
Doanh thu bin hang va
cung c6p djch vlr ra b6n ngoai i 16.893.662.19475.189.506.720 10.136.068.13,1 23. t8,1.3 t2.480
Doanh thu bdn hdng vi cLrng
cip dich vtr giila cdc bO phin
T6ng doanh thu
2139.86t.838
319.033.52,t.032 75.389.s06.720
Loai l.n liao dich
ndi b6
VND
lbng cf,ng
\4\D
425.603.549.528
15.848.016.505(r7.987.878.14J)
10.136.068.134 19.032.328.98s (17.987,878.343) 125.60J.549.528
ci, v6n
Cia !6n hing btn ra ban ngoii
ci6 v6n hang bdn giira
c6c bO phan
Loi nhuan gop b0 ph{n
225.176951.r92il.62l.0l8.l l5 I1.160.08t.101 11.444)t2.t75 287 .402_284.985
i2.827.884)
t2.865.991.40r (l2.898.82r.287)
22s.209.74LO74 33.621.038.31s ll.l60.08r.l0l 10.3r0.20s.s76 (l2.898.821.287)287..t02.284.985
x.423.142.951 11.768..168..r{rs
('idiTmZo-I
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-Tllior::64Rif
(3.'Ee.0-s-.0-5o)

CONC fY CO PHAN DAU TL NAM BAY BAY
so r. Ngulen van rrau. rnuong )
Quan Phn Nhuan, Thanh ph6 H6 Chi Minh
BAo cAo TA1 cHiNH HQP NHAT
Cho nam tei chinh kiit thirc ngdy
31 th6ne 12 ndm 2012
THUYET MTNH BAo CAo TAI CHiNH HOP NHAT GIEP THEO)
MAU 56 B O9.DN/IIN
Cnc Thryit minh nay la n bO ph1n hqp thnnh.)a cin Aryc dpc dins thdi\,6i BAa cdo tdi chinh hqp nhilt kim thea
4. 56lieu so sinh
MOt vd' s6 lieu cna k' b6o ceo fu6c dugc phan lod d6 phn hop v6i viqc so s6nh vor so lieu caa biio
c6o td; chinh hqp nhat cna ki ney.
Nhtng th6ng tin kh6c
=t
=r
?'
Ef
?
?trt
CONG
?/ "^:rl-:,jll T
CO PHA l, \
oAu rr-l
AM BAY 11
-t
I
#*5
Car cL1 Hqp di'ng chuyin nhuqng phan van gop diu tu rro.Dr.an Diamond Ri\ersiJe droc kj 16l
vao ngay 29 th6ng 06 ndm 2010 gfta C6ng t) !a Cong ty Co phan Dax tu Ha tang Bar deng san Sdi
Gdn (Sll), C6ng ty c6 nghia vu dam bao mot khoan lqi nhuan sau thu€ t6i thi€u hang nim cho C6ng
ty Sll phel sinh tn dU 6n theo mric Iai suat huy dong k' han 12 thing (tra lei sau) clia Ngan hang
Ngoai Thuong ViCt Nam cong 2%. D6n thdi diam I I thdng l2 nam 2012, kho;n lqi nhuan sau thu6
lfry kC r6i thi6u C6ng ty dam bao cho SII ld 55.303.737.600 \,ND.
uong Trieu
ci6n it6c Diau hinh
NgAr 19 thdng 3 ndn 2013
Nguy6n{6!Anh Tbu
K6 torn trudng
NguyCn Minh Duc
Ngudi lip
47
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