Audited Project Financial Statements - adb.org · Investment implementation by project,work and item Bao cao thvc hi~n dv an dfru tu theo dv an, c6ng trinh Statement of construction

Audited Project Financial Statements

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The audited project financial statements are documents owned by the borrower. The views expressed herein do not necessarily represent those of ADB’s Board of Directors, Management, or staff. These documents are made publicly available in accordance with ADB’s Public Communications Policy (2011) and as agreed between ADB and the Ministry of W�XYZ[\Y]�^ _`a�ZYb`Y �c d]efg�hX.

SOUTHERN COASTAL CORRIDOR PROJECT

AUDITED FINANCIAL STATEMENTS

For Fiscal Year Ended 31/12/2014

DT/ AN DUONG HANH LANG VEN BIEN PHiA NAM

BAO cAo TAI CHiNH

Cho nam tai chinh k~t thuc ngay 31/12/2014

da dll'Q'c ki~m toan

AUDITED BY/ BON Vl KI.EM TOAN:

SOUTHERN AUDITING AND ACCOUNTING FINANCIAL CONSULTING SERVICES CO., LTD. -

AASCS

CONG TY TNHH DlCH VV TV VAN TAI CHINH KE TOAN VA KIEM TOAN PHIA NAM - AASCS

MINISTRY OF TRANSPORT

CUU LONG CORPORATION FOR INVESTMENT, DEVELOPMENT AND PROJECT

MANAGEMENT OF INFRASTRUCTURE

SOUTHERN COAST AL CORRIDOR PROJECT

CONTENTS

Report of the Board of Directors

Bao cao cua Ban T6ng Giam d6c

Independent Auditor's Report

Bao cao ki€m toan d9c l~p

Balance Sheet as at 31/ 12/2014

Bang can d6i k€ toan

Consolidated Statement of project receipts and expenditures

Bao cao t6ng hqp thu chi dv an Statement of project expenditures from funds

Bao cao chi phi thvc hi~n d\l' an b~ng ngu6n v6n

Statement of Investment fund

Bao cao ngu6n v6n dau tu

Statement of Investment implementation

Thvc hi~n dau tu

Details of investment capital - ADB fund

Bao cao chi ti€t ngu6n v6n dau tu- Ngu6n v6n ADB

Details of investment capital - Counterpart fund

Bao cao chi ti€t ngu6n v6n dau tu- Ngu6n v6n d6i ung

Investment implementation by project,work and item

Bao cao thvc hi~n dv an dfru tu theo dv an, c6ng trinh

Statement of construction fees, consulting fees and other expenditures

- Counterpart fund

Bao cao chi phi xay d\lfig, chi phi tu vcln va chi phi khac

cua Ngu6n v6n d6i ung

Notes to the financial statements for the year ended 31/12/2014

Thuy€t minh bao cao tai chinh nam 2014

Page / Trang

01-04

05-06

07 - 10

11 - 12

13 - 14

15 - 15

16-16

17 - 18

19-19

20-20

21 -24

25-37

REPORT OF TIIE BOARD OF DIRECTORS

BA.0 cAo CUA BAN TONG GIA.M DOC

Cuu Long Corporation for Investment, Development and Project Management of Infrastructure (briefly the

Cuu Long CIPM) have the pleasure in presenting this report and the audited financial statements of Cuu

Long CIPM including the Balance Sheet as of 31 December 2014 relative capital expenditure section and the

Management fee statement of the Southern Coastal Corridor project, the Receipt and Expenditure statement

and the Statement of Project Expenditure for the fiscal year then ended.

Cac thanh vien cua Ban T6ng giam d6c han h?nh d~ trlnh bao cao nay cung v&i cac bao cao tai chinh bao

g6m: bang can d6i k€ toan vao ngay 31/12/2014 cua ph§n xay d1,111g ca ban 'cac m§u bi~u bao cao thu chi

theo yeu d.u cua ADB va cac m§u bi~u bao cao danh cho chu d§u tu theo Thong tu s6 195/2012/TT-BTC

ngay 15/ 1 I /2012 cua 89 Tai chinh da duqc ki~m toan cua T6ng cong ty D§u tu Phat tri~n va Quan ly Dt,r an

H? t5ng Giao thong Cuu Long (du&i day g9i dt la T6ng cong ty Ct'.ru Long) cua dt,r an Duong hanh lang ven

bi~n phia Nam cho nam tai chfnh k~t thuc vao ngay 31/12/20 I 4

1. Legal information / Thong tin phap ly The PMU-MT, an agency within Ministry of Transport, was established on July, 1994 to manage My Thuan

bridge project. Then, the PMU-MT is assigned to manage other projects, currently the PMU-MT has

managed 15 projects from stage of pre-investment to stage of investment with total investment of more than

25 ,000 billion VND. Besides some projects are finished ( Can Tho Bridge, HCM City- Trung Luong High

way, South Hau River. .. ), The PMU-MT has executed some ODA projects (Southern Coastal Corridor

project -second stage, Lo Te - Rach Soi project, project of connecting central area of Mekong Delta, Ring

Road No. 3 & No. 4 - Hochiminh city, etc.)

Ban QLDA My Thu?n la dan vi trt,rc thu(>c B9 GTVT, duqc thanh l?p vao thang 7/ 1994, nhi~m v1:1 ban d§u

la quan ly dt,r an xay dt,rng d.u My Thu?n. ~au d6 duqc giao nhi~m Vl,I q~an ly ~hem m,¢t s6 dt,r an khac, hi~n ｾ＠nay Ban QLDA My Thu~n dang quan ly dieu hanh tren 15 d11 an tu chuan bi dau tu den d~u tu v&i mt'.rc dau ., f~ t';" tren 25 .000 ty d6ng. Ben C?nh m9t s6 dt,r ,in 9a hoan thanh ban giao dtra vao st'.r d1,1ng, ( C§u Cfrn Tha,ca? \;

toe Tp.HCM-Trung Luang, Nam Song H?u, t.uyen N2 ... ) Ban QLDA My Thu?n dang trien khai them m9t so /=r; dt,r an ODA ( Dµ- an ducrng hanh Jang ven bii;n phia Nam giai c1o~m 2, DI! an LQ te- R?ch soi, DI! an k€t n6i . 'ff/): trung tam c16ng b~ng song Ct'.ru Long, vanh dati 3,4 thanh ph6 H6 Chi Minh ... ) f} PMU My Thuan converted Investment Corporation to develop and manage transport infrastructure Cuu

Long (abbreviation Cuu Long Corporation) by Decision No. 1589 / QD-BGTVT July 20,201 I

Ban QLDA My Thu?n chuy~n c16i thanh T6ng cong ty D§u tu Phat tri~n va Quan ly Dt,r an H? t§ng Giao

thong Cuu Long (ten vi~t tit T6ng cong ty Cfru Long) thee quy~t dinh s6 1589/QD-BGTVT ngay 20 thang 7

nam 2011.

2. Head office: 127B Dinh Tien Hoang, Binh Thanh District, Hochiminh City.

Trl,1 s0' ho1;1t d9ng: 127B Dinh Tien Hoang, qu?n Blnh Th?nh, Thanh ph6 H6 Chi Minh

3. Main activities/ Cac ho1;1t d9ng chinh:

The Cuu Long CIPM was established to research, to manage construction projects such as: Highway No. 51

and Highway No. 14, My Thuan and Can Tho Bridge project, Trans Asia Highway project, Southern Coastal

Corridor project, Hochiminh city - Trung Luong highway project, Road N2, Nam Song Hau section,

National Highway 50, Hochiminh city - Go Cong line, TPI project, Lo Te - Rach Soi project, building

smart traffic system of Hochiminh city- Trung Luong Highway project, My Thuan - Can Tho Highway

project, project of connecting central area of Mekong Delta, Ring Road No. 3 & No. 4 - Hochiminh city, etc.

Nhi~m Y\.I chu y~u cua T6ng cong ty la nghie:n ct'.ru kha thi, quan ly xay dt,rng cac DI! an: Qu6c IQ 51 , Dt,r an

Qu6c 19 14, Dt,r an d.u My Thu?n, Dt,r an du C§n Tha, DI! an ducrng Xuyen A, Dt,r an c1uang hanh lang ven

bi~n phia Nam, Dt,r an ducrng o to cao t6c Tp. H6 Chi Minh- Trung Luang,tuy~n N2, tuy~n Nam Song H?u,

Qu6c 19 50 do?n Tp. H6 Chi Minh-Go Cong, Dt,r an thanh ph§n I , Dv an LQ Te- R?ch Soi, xay d1,111g h~

th6ng gia? thong thong n;iin~ dtJ an c1ucrn~ cao, t6c Tp. H6 Chi Minh- Trung Luong, D~ a~ cao t6c My

Thu?n- Can Tha, D11 an ket noi trung tam dong bang song Cuu Long, vanh dai 3,4 thanh pho Ho Chi Minh .. .

- 1 -

4. Project features/ Dijc diim cua d\f an:

Project: Southern Coastal Corridor Project in Vietnam from Xa Xia border gate - Kien Giang province to

crossroad of National Highway No. 1 (Km 2252+220) - Ca Mau city.

Ten d\f an: Dv an ducmg Hanh Jang ven bi€n phfa Nam tren dia ph~n Vi~t Nam tu cua khAu Xa Xia - Kien

Giang d€n di€m giao QLI (Km 2252+220) - thanh ph6 Ca Mau.

Scope of project and construction area:

- Start from border of Vietnam/Cambodia: from Xa Xia border gate, Kien Giang province.

Di~m dftu: bien gi6i Vi~t Nam/ Campuchia. Bit dftu tu ctia khAu Xa Xia, tinh Kien Giang

- End at crossroad of National Highway No. 1 at Km 2252+220 - South of Ca Mau city, Ca Mau province.

Di8m cu6i: giao v6i QLI A t~i Km 2252+220 phfa Nam thanh ph6 Ca Mau, tinh Ca Mau

- Total length of project: 220.00 Km

T6ng chi~u dai dv an khoang 220,0 Km

- Construction area: In region of Kien Giang province and Ca Mau province

-Oja di8m xay dvng: Tren dia ph~n tinh Kien Giang va Ca Mau

Investment funds:

Funds for the first stage:

- ODA loans from ADB and Non-refundable aid frm Government

of Australia

- ODA loans from Government of Korea

128 million USD

202 million USD

- Counterpart fund from Government of Vietnam I 08 million USD

Total 438 million USD

(equivalent to 8,831 billion VND, at exchange rate lUSD = 20.116 VND)

Funds for the second stage (undetermined):

Ngu6n v6n dftu tu:

Ngu6n v6n cho giai do~n 1:

- V6n vay ODA cua Ngan hang phat tri8n Chau Ava Vi~n trq

kh6ng hoan l~i cua Chfnh phu Uc:

- V6n vay ODA cua Chinh phu Han Qu6c :

- V6n d6i t'.rng cua Chinh phu Vi~t Nam:

128 tri~u USD

202 tri~u USD

108 tri~u USD

T6ng c{mg 438 tri~u USD

( tuong duong khoang 8,831 ty VN-0, t~m l~y ty gia 1 USD=20.1 l 6 VNO)

Ngu6n v6n cho giai do~n 2:( chua xac djnh)

Members of the Board of Directors / Thanh vien ciia Ban T8ng giam d6c

Mr. Duong Tuan Minh

Mr. Nguyen Dinh Vien

Mr. Do Ngoc Dung

Mr. Nguyen Van Phong

Mr. Au Phu Thang

Mr. Tran Van Thi

Mr. Nguyen Ngoc Toan

Mrs. Duong Tram Anh

General Director / T6ng Giam d6c

Vice General Director / Pho T6ng Giam d6c

Vice General Director / Ph6 T6ng Giam d6c



Vice General Director I Pho T6ng Giam d6c



Project's management/ Lanh d~o ph\l trach d\f an:

Mr. Duong Tuan Minh General Director / T6ng Giam d6c

Mr. Nguyen Dinh Vien Vice General Director/ Pho T6ng Giam d&c

- 2 -

5. Investment implement/ Tinh hlnh thvc hi~n d§u hr:

Total invetment capital approved during the year

T6ng mi'.rc v6n dAu tu duqc duy~t trong nam.

(=181.755.690.000 + 482.829.000.000)

Total investment capital invested during the year

T6ng mi'.rc v6n dftu tu da thµc hi~n trong nam

(= 39 .248.103 .33 7 + 182.021 .606.851 )

ADB fund in the CIPM's imprest account (Open a bank

account at Aribank)

ADB ~m (mg cho CIPM (Tai khoan ngan hang m& t~i

Ngan hang Nong nghi~p va Phat tri€n Nong thon-CN8)

664.584.690.000 VND

221.269.710.188 VND

31.869.000.000 VND # 1.500.000 USO

6. Status of capital disbursement from the State Budget (local counterpart funds)/ Tinh hinh thvc

h .,, J. b 't J. dA t ( J. dJ. . , t , ) 1~n cap p a von au u von 01 ll'Ilg rong nuO'c :

Capital to be disbursed as planned during the year

K~ ho~ch dp phat v6n trong nam: 181 .755.690.000 VND

Capital disbursed during the year

V6n dAu tuth\fc t~ da dptrong nam: 39.248.103.337 VND

7. Status of loans from ADB / Tinh hinh vay v6n cua ADB ｾ＠ "·c

Amount to disbursed for the year 2014 .~

J. ,

Ke ho~ch vay von trong nam:

Actually disbursed during the year

V6n dftu tu thµc t~ da vay trong nam:

482.829.000.000 VND

ilEM ~uu KA

u TU VA

,tt KE ·10

E. M TOAi!

182.021.606.851 VND # 8.617.080,46 USD :~ -·o ｾ＠ADB fund in the CIPM's imprest account (Open a bank

account at Aribank)

ADB t~m ung cho CTPM (Tai khoan ngan hang ma ~i

Ngan hang Nong nghi~p va Phat tri€n Nong thon-CN8)

31 .869.000.000 VND # 1.500.000 USO

Total disbursed amount up to 31/12/2014

S6 ti~n vay d~n 31/12/2014: l.540.088.675.949 VND # 75.004.272,82 USO

ADB fund in the CIPM's imprest account (Open a bank

account at Aribank)

ADB t~m ung cho CIPM (Tai khoan ngan hang ma t~i 52.905.000.000 VND #

Ngan hang Nong nghi~p va Phat tri6n Nong thon-CN8)

Auditors / Kiim toan vien

2.500.000 USO

The auditors of Southern Auditing & Accounting Financial Consulting Services Co., Ltd (AASCS), have

expressed their willingness to accept reappointment.

Cong ty TNHH Djch v1,1 Tu vin Tai chfnh K~ toan va Ki~m toan Phia Nam (AASCS) bay to nguy?n v<;mg

ti~p t1,1c duqc th\IC hi~n cong tac ki8m toan cho T6ng Cong ty.

Statement Of The Board Of Directors' Responsibility In Respect Of The Financial Statements / Cong

b6 trach nhi~m cua Ban T6ng giam d6c dBi voi bao cao tai chinh

According to the opinion of the Board of Directors, the financial statements of the Southern Coastal Corridor

project including the Balance Sheet as of 31 December 2014 relative capital expenditure section and the

Management fee statement of the Southern Coastal Corridor project, the Receipt and Expenditure statement

and the Statement of Project Expenditure for the fiscal year then ended give a true and view of the receipts

and expenditures activities of the project for the year ended 31 December 2014 .

. 3 -

Theo y ki~n cua Ban T6ng Giam d6c, cac bao cao tai chfnh bao g6m: bang can d6i k8 toan vao ngay

31/12/2014 cua ph~n xay d1,mg co ban , cac m§u bao cao thu chi theo yeu du cua ADB va cac m§u bieu bao

cao danh cho chu d~u tu theo Thong tu s6 195/201 2/TT-BTC ngay 15/1 1/2012 cua 89 Tai chfnh da the hi~n

trung thl!C va hqp ly v~ tlnh hinh tai chinh cua DI! an dtrong hanh Jang ven bien phia Nam cho giai do~rn nam

2014 k~t thuc vao ngay 31 / 12/2014.

HCMC., dated December 31st, 2Ql.4l TP. HCM, ngay, 31 thang 12 nam 2014

-=~~~,·~'rector/ Tong Giam D6c

- 4 -

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(; oii'u nf rt1 · P)f ~:

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~~f\ Cllij I Nf; ,, .._, ~-.. :,~ ... ' ' - ;.,.,, ｾ＠ /:• ...._ ____ ; ·v'<

~-i ~ .. .,~ ""------~ uong Tuan Minh

CONG TY TNHH DJCH vu TU VAN TAI CHINH KE TOAN VA KIEM TOAN PHIA NAM SOUTHERN AUDITING AND ACCOUNTING FlNANClAL CONSUL TING SERVICES COMPANY LTMlTED (AASCS)

No :.W,f, BCKT/TC Dated. ,23. th June 2015

INDEPENDENT AUDITOR'S REPORT

BAO cAo KIEM TOAN D<)c L~P

To: Head of Asian Development Bank The Board of Directors of Cuu Long Corporation for Investment, Development and

Project Management of Infrastructure

Kinh gui : Lanh d~o ngan hang phat tri~n Chau A Ban T6ng Giam d6c T6ng cong ty D§u tu Phat tri~n va Quan ly D\I' an H~ ting Giao

thong Cfru Long

We have audited the accompanying financial statements of Cuu Long Corporation for Investment,

Development and Project Management of Infrastructure (briefly called Cuu Long CIPM) including the

Balance Sheet as of 31 December 2014 relative capital expenditure section and Management fee statement of

the Southern Coastal Corridor project, the Receipt and Expenditure statement and the Statement of Project

Expenditure for the fiscal year then ended.

Chung t6i da ki~m toan Bang can d6i kS toan vao ngay 31/12/2014 cua ph&n xay d\ffig ca ban , cac mftu bi~u

bao cao thu chi theo yeu c&u cua ADB va cac mftu bi~u bao cao danh cha chu d&u tu theo Thong tu s6

195/2012/TT-BTC ngay 15/11/2012 cua B9 Tai chinh cha nam tai chinh kSt thuc vao cung ngay neu tren cua

T6ng cong ty D~u tu Phat tri~n va Quan ly DI! an H~ t~ng Giao thong Cuu Long (du&i day g9i tAt la T6n ~c

cong ty Cuu Long) v~ dµ an Duong hanh lang ven bi~n phia Nam. ｾＢｾｾ＠ cc

The Board of Directors of CIPM 's Responsibility for the Financial Statements / Tnich nhiem cua

T6ng Giam d8c: .

· TRACK t

. OICH '

ｾ＠ 1i11 ctti * .

Director is responsible for the preparation and fair presentation of these financial statements ~ ' v;~ accordance with International Financial Reporting Standards and for such internal control ~1' "-

management determines is necessary to enable the preparation of financial statements that are free'

from material misstatement, whether due to fraud or error.

Ban T6ng Giam d6c chiu tnich nhi~m vS vi~c l?P va trinh bay trung thµc va hqp ly baa cao tai chinh cua DI!

an theo chu§.n ml!C kS toan, chS d9 kS toan (doanh nghi~p) Vi~t Nam va cac quy djnh phap ly c6 lien quan

dSn vi~c l~p va trinh bay baa cao tai chinh va chju trach nhi~m vs ki~m soat n9i b9 ma Ban T6ng Giam d6c

xac dinh la dn thiSt ct€ dam bao cho vi~c l?P va trinh bay bao cao tai chinh khong co sai sot tr9ng y~u do

gian l~n ho~c nh&m lftn.

Auditor's Responsibility/ Trach nhifm cua Ki~m toan vien

Our responsibility is to express an opinion on these financial statements based on our audit. We conducted

our audit in accordance with International Standards on Auditing. Those standards require that we

comply with ethical requirements and plan and perform the audit to obtain reasonable assurance about

whether the financial statements are free from material misstatement.

An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the

financial statements. The procedures selected depend on the auditor's judgment, including the assessment of

the risks of material misstatement of the financial statements, whether due to fraud or error. In making

those risk assessments, the auditor considers internal control relevant to the entity's preparation and fair

presentation of the financial statements in order to design audit procedures that are appropriate in the

circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity's internal

control. An audit also includes evaluating the appropriateness of accounting policies used and the

reasonableness of accounting estimates made by management, as well as evaluating the overall

presentation of the financial statements .

.,,e, 0Yv e believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our

~e«' au Jll m1on.

msl lobal Alliance

1,,~IIIIC::::___ "f\.,.~" l'J<te u'f\t:\'f\~

Pendent Lega\ & Acco - 5 -

29 Vo Thi Sau Street, District 1, Ho Chi Minh City

Tel: (08) 3820 5944 - (08) 3820 5947 - Fax: (08) 3820 5942

Email: [email protected] Website: www.aascs.com.vn

Trach nhi~m cua ch(mg toi la dua ra y ki6n v6 bao cao tai chinh dt,ra tren k~t qua cua CUQC ki€m toan. Chung

t6i da ti~n hanh ki€m toan theo cac chu§n mi,rc ki€m toan Yi~t Nam. Cac chu§n mi,rc nay yeu du ch(mg t6i

tuan thu chu§n mt,rc va cac quy djnh v6 d?o dfrc ngh6 nghi~p, l~p k6 ho?ch va th1,rc hi~n cu(>c ki~m toan d~

O?t duqc SlJ dam bao hqp ly v~ vi~c li~u bao cao tai chinh cua Dt,r an c6 con sai s6t tr9ng y6u hay khong.

Cong vi~c ki€m toan bao g6m thi,rc hi~n cac thu t1,1c nh&m thu th~p cac bing chl'.rng ki€m toan v6 cac s6 li~u

va thuy6t minh tren bao cao tai chinh. Cac thu t1,1c ki€m toan du-qc lt,ra ch9n dt,ra tren xet doan cua ki€m toan

vien, bao g6m danh gia rui ro c6 sai s6t tr9ng y6u trong bao cao tai chinh do gian l~n ho~c nh§m l§n. K.hi

tht,rc hi?n danh gia cac rui ro nay, ki6m toan vien da xem xet ki€m soat n9 i b9 cua Dv an lien quan d6n vi~c

l~p va trinh bay bao cao tai chinh trung tht,rc, hqp ly nh&m thi6t k6 cac thu t1,1c ki€m toan phu hqp v6i tinh

hlnh tht,rc t6, tuy nhien khong nh1m m1,1c dich dua ra y ki~n v~ hi?u qua cua ki~m soat n9i b9 cua Dt,r an .

Cong vi~c ki~m toan cung bao g6m danh gia tfnh thfch hqp cua cac chfnh sach k6 toan duqc ap d1,1ng va ti nh

hqp ly cua cac uac tinh k6 toan cua Ban T6ng Giam d6c dlng nhu danh gia vi~c trinh bay t6ng th€ bao cao

tai chinh.

Chung t6i tin tuong r1ng cac b&ng chung ki€m toan ma ch(mg t6i da thu th~p duqc la d§y du va thich hqp

lam ca so cho y ki6n ki8m toan cua cht'.tng t6i.

Auditor's opinion / Y ki~n cua ki~m toan vien :

In our opinion, except for the above-mentioned issues and its effects (if any), the accompanying financial

statements including the Balance Sheet as of 31/1 2/2014 relative capital expenditure section and the

Management fee statement of Southern Coastal Corridor project, the Receipt and Expenditure statement and

the Statement of Project Expenditure for the fiscal year then ended give a true and fair view of the receipts~

and expenditures activities of the Southern Coastal Corridor project for the year ended 31 December 2014, ｾ＠

prepared and presented in conformity with the Vietnamsese accounting system. : ｾｾ＠ A

Theo y ki6n cua chung toi, cac bao cao tai chi nh dinh kem theo ban bao cao nay bao g6m: Bang can d6i k~ ｾ＠ｾｾ＠

toan vao ngay 31/ 12/20 I 4 cua ph§n xay dvng ca ban, cac m§u bi€u bao cao thu chi theo yeu du cua ADB va }\ \ 0,,1

cac m~u biBu bao cao danh cho chu dllu tu theo Thong tu s6 195/20 12/TT-BTC ngay 15/11 /2012 cua B(> Tai , AM

chfnh cho nam tai chinh k~t tht'.tc vao cung ngay neu tren cua T6ng c6ng ty D§u tu Phat trien va Quan ly 01,1· --::-c;

an H? t§ng Giao thong Cuu Long v6 dl,T an Duong hanh Jang ven bi~n phfa Nam da phan anh trung tht,rc va~

hqp Iy, tren cac khia C?nh tr9ng y6u tinh hinh tai chinh, phu hqp v6i chu§n mt,rc k~ toan, ch6 d9 k6 toan Yi~t

Nam va cac quy djnh phap ly c6 lien quan d6n vi~c l~p va trinh bay bao cao tai chi nh.

Dated ... ... c£..3 .1.l4.Jzt,,< ...... 2015 / Ngay ~3 Thang .,_b. Nam 2015

Southern Audffing and Accounting Financial

Consultancy Service Company Limited

(AASCS)

Cong ty TNHH Djch V\J Ttr vAn Tai chinh K~

toan va Ki~m toan Phia Nam (AASCS)

ｾｾｾｾ＠ Director

d6c

ac Thanh

Audit Practicing Registration Certificate

No.0064-2013-142-l

S6 gifty CNDKHN ki€m toan: 0064-2013-142-1

Auditor

Ki~m toan vien

Le Kim Ngoc

Audit Practicing Registration Certificate

No.0 18 1-201 3-142-1

S6 gifty CNDKHN ki€m toan: 0181-2013-142-1

- 6 -

CUU LONG CIPM

TONG CONG TY flAU Tlf PHAT TRIEN vA QUAN LY DV ANH~ TANG GIAO

THONG ClJU LONG


DV' AN £>VONG HANH LANG VEN BIEN PHIA NAM

FINANCIAL STATEMENTS

sAo cAo T A1 cHiNH

For fiscal year ended 3 1/ 12/2014

Cho nam tai chinh k~t thuc ngay 31 /12/2014

BALANCE SHEET/ BANG CAN DOI KE TOAN

As of 31/12/2014 / T~i ngay 31 thang 12 nam 2014

Unit· VND / Dem vi tinh · VND

ASSETS Code Notes Closing balance Opening balance

TA.I SAN Ma s6 Thuy~t minh SB cu5i nam SB o§u nam

1 2 3 5 4

A. CURRENT ASSETS/TA.I SAN NGA.N H~N 100 199.413.248.016 211.590.608.019 -· I. Cash / Ti~n 110 1.753.218.366 21.037 .519.220

---~ -

l. Cash on hand / Ti€n m~t t,;ii quy 111 - -

- VND I Ti€n Vi~t Nam - - ｾ＠

-

- Foreign currency / Ngo,;ii t~ - --

2. Cash at bank, and development investment agencies 112 1 1.753.218.366 21.037.519.220

/ Ti~n giri ngan hang, co quan dfru tu phat triSn -

ｾ＠

- VND / Ti€n Vi~t Nam 535.666 -

- Foreign currency / Ngo,;ii t~ 1.752.682.700 21.037.519.220 ｾ＠

190.553.0~

3. Cash in transit / Ti€n dang chuySn 113

II. Accounts receivable/ Cac khoiin phiii thu 120 197.660.029.650 :t:

I. Trade receivable / Phai thu khach hang 121 f---

-fi-ｾ＠

2. Prepaid to contractors/ Tra tru&c cho nguai ban 122 2 119 .807 .894.634 173.853.0881

3. VAT deductible/ Thu~ GTGT duqc khiu trtr 123 ｾ＠

4. Inter-company receivable/ Phai thu n9i 69 124 ,,1/.,;'

--- --

- Capital provide to sub-units I Phai thu v€ v6n & cac don vi dp

du&i --

--=-9ther inter-company receivables / Phai thu rn)i 69 khac

5. Other payable / Cac khoan phai thu khac 126 3 77.852.135.016 16.700.000.000 ｾ＠

TII. Inventories/ Hang t6n kho 130

~ urchased goods in transit/ Hang mua dang di duang 131

2. Raw materials/ Nguyen li~u, v~t li~u t6n kho 132

- In which: investment equipments/ Trong d6: Thi~t bi dfru tu

-

3. Jntrusments and tools / Cong c1,1 d1,1ng c1,1 trong kho 133 -

-

4. Work in progress / Chi phi san xuit thud& dang 134 -

5. Finished goods/ Thanh ph~m 135

IV. Other current assets/ Tai siin Iu·u di)ng khac 140 --- -

1. Advances/ T,;im (mg 141 -

2. Shortage of assets awaiting resolution/ Tai san thi~u cha xir ly 142

- --

- 7 -

TONG coNG TY DAU TU.PHAT TRIEN vA QUAN LY nv ANH~ TANG GIAO

THONG CUU LONG


DV' AN DU'ONG HANH LANG VEN BIEN PHIA NAM

BAO cAo T A1 CHiNH

For fiscal year ended 31/12/2014

Cho nam tai chinh k~t thuc ngay 31/12/2014

BALANCE SHEET/ BANG CAN DOI KE TOAN


Unit: YND / Dan vi tfnh: VND

ASSETS Code Notes Closing balance Opening balance

TA.TSAN Ma s6 Thuy~t minh s6 cu6i nam ,. '

So dau nam

1 2 3 5 4

B. FIXED ASSETS AND CONSTRUCTION INVESTMENT 200 1.619.072.079.640 1.351.308.563.261

IT AI SA.NCO I>INH VA DA.U TU' XA Y Dl/NG

I. Fixed assets / Tai san c6 djnh 210 - -

1. Tangible fixed assets/ Tai san c6 dinh huu hinh 211 -

- Original cost/ Nguyen gia 212 --

- Accumulated depreciation/ Gia tri hao mon luy kS 213

2. Intangible fixed assets / Tai san c6 dinh vo hinh 214 -

- Original cost/ Nguyen gia 215

- Accumulated depreciation/ Gia tri hao mon luy k~ 216

II. Construction investment expense/ Chi phi dfru tu xay d1,rng 220 1.619.072.079 .640 1.351. 308.563 .261 ｾｾ＠ｾ＠

I. Capital construction in process/ Xay d\ffig ca ban do- dang 221 4 l.619.072.079.640 1.351.308.563.261 - - -

2. Finished project, work or item taken into use and awaiting

approval for final accounts/ Dµ an, cong trinh hi:mg mvc hoan thanh 222

dua vao su dvng cha duy~t QT

TOTAL ASSETS/ TONG CQNG TA.I SAN 1.562.899.171.28 (; 230 1.818.485.327 .656 (230= 100+ 200) <

...

*

A ,<'I·

~ ·

) !~

U! lAI

\ ｾ＠ 9v,

. 1'

- 8 -

CUU LONG CIPM

TONG CONG TY DAU TU' PHAT TRIEN VA QUAN LY DI/ ANH~ TA.NG GIAO

THONG CLJ'U LONG


Dl/ AN DVONG HANH LANG VEN BIEN PHIA NAM


BAO cAo TAI CHINH

For fiscal year ended 31/12/2014

Cho nam tai chinh k~t thuc ngay 3 I /12/2014

BALANCE SHEET I BANG CAN DOI KE TOAN


Unit: VND / Don vi tinh: VND

RESOURCES Code Notes Closing balance Opening balance

NGUONVON Ma s6 Thuy~t minh s6 cu6i nam s6 dftu nam

1 2 3 5 4

A. LIABILITIES / N() PHAI TRA 300 75.058.986.606 40.742.540.418 - -

I. Short-term liabilities/ NQ' ng~n h:,m 310 7 5.058.986.606 40.742.540.418 f-----

- - -

1. Short-term loans and debts / Vay ngAn h~n 311

~rade payables / Phai tra ngucri ban 312 5 22.031.555.450 19.705 .021.198

ｾ＠ Advances from customers/ Ngucri mua tra ti~n tru&c 313

4. Taxes payables and statutory obligations 314 6 353.382

I Thu~ va cac khoan phai n9p Nha nu&c -

-- Personal income tax/ Thu~ thu nh~p ca nhan -

5. Payables to employees/ Phai tra cong nhan vien 315

6. Inter-company payables/ Phai tra rn'.',i b9 316 - - -

~ t 7. Other payables / Cac khoan phai tra, phai n9p khac 317 7 53.027.077.774

-· -21.037.519,~

- Surplus of assets awaiting resolution/ Tai san thua cha xfr ly ,C~ M"•I ｾ＠--

- Trade union fees / Kinh phi c6ng doan M VU

cmmt-- Social insurance/ Bao hi€m xii h9i A 1(1[ ~

-- - ,----

- Health insurance/ Bao hi~m y t~ rHl A -- :--==

- Other payables / Cac khoan phai tra phai n9p khac 53.027.077.774 21.037.5 1~-;,:T;f\

- - - -

- Unemployment insurance / Bao hi@m th§.t nghi~p -

!!:_ Long-term liabilities/ Vay dai h;m 320

B. OWNER'S EQUITY/ NGUON VON 400 1.743.426.341.050 1.522.156.630.862

1. Asset revaluation differences / Chenh !~ch danh gia l~i tai san 411

2 . Foreign exchange differences/ Chenh !~ch ty gia 412 -~ - -

3. Received and payment differences awaiting resolution/ 413

Chenh l~ch thu chi chua xfr ly f--

- - - - - -

4. Investment funds/ Ngu6n v6n dAu tu 414 8 l .743.426.341.050 l .522.156.630.862 -

Of which/ Trang d6: --- Funds granted by State budget/ Ngu6n v6n ngan sach dp _ _ _ 203.337 .665.101 164.089.561.764

--=-.Funds from owner's equity/ Ngu6n v6n chu so huu --

- Other funds/ Ngu6n v6n khac 1.540.088.675 .949 l.358.067.069 .098 --

5. Fund invested in fixed assets/ Ngu6n v6n da hinh thanh 415

TSCD

TOTAL RESOURCES/ TONG C<)NG NGUON VON 430 l.818.485.327.656 1.562.822.lZl.280

( 430=300+400)

- 9 -

~ "" o., 'y,

\J\1 ll

u 11A

f1C fll/\1

AM

¼ O__..::::

CUU LONG CIPM

TONG CONG TY DTPT &QLDA H~ TA.NG GT CUU LONG


Dl/ AN DU'ONG HANH LANG VEN BIEN PHiA NAM

OFF BALANCE SHEET ITEMS

FINANCIAL STATEM ENTS

BAO cAo TAI CHiNH

For fiscal year ended 3 I /12/2014

Cho nam tai chinh k€t thuc ngay 3 1/12/2014

cAc CHi TIEU NGOAI BANG CAN DOI KE TOAN

ITEMS Notes Opening balance Closing bala nce

CHi TIEU Thuy~t minh S6 dftu nam S6 cu6i nllm

1 2 3 4

I. Asset under lease/ Tai san thue ngoai --

2. Goods held under trust or for processing

/ V~t tu, hang h6a nh~n gifr h9, nh~n gia cong ｾ＠

~ reign currencies/ Ngo~i t~ cac lo~i

- USO

6. Investment capital line remains/ Han mfrc v6n d~u tu con l~i

Prepared by/ Ngu·O'i l~p bilu Chief accountant/ K~ toan tru-o·ng

/f /

Luu Que Duy Phuong Dinh Thi Thuy Ha

/.

- 10 -

M[N[STRY OF TRANSPORT/ BQ GIAO THONG V ~NT /\1

cuu LONGC[PM /TONGCONG'fYOAU TU'PHATTRIEN vAQUAN LY DI/ ANH~ TANGGL\OTHONG c(fu LONG

SOUTHERN COASTAL CORRJOOR PROJECT/ D(j AN 0VONG HANH LANG VEN BIEN PHiA NAM

Loan No.:2372-VIE, 0095 -V IE, 0337-VIE and 2988-VIE / Khoan vay: 2372-VIE, 0095 -VIE, 0337-VIE va 2988-VIE

STATEMENT OF PROJECT RECEIPTS AND EXPENDITURES/ BAO c.Ao TONG H()P THU CHI DT/ .AN

For operating period from 0 1/01/2014 to 31/12/20 14 / Cho ky ho.it d{ing tir 0 l/01/2014 den 3 1/12/2014

PERFORMANCE/THI/C 1-UtN PLAN/ KE HO~CH

NO.

SIT

Description

Nqi dung ADB

Current year/ Nam na)

Counterpart fund

v6nd8i im_g_

Total

TAnr, ADB

Accumulated/ Liiy kc

Counterpart fund

v6n ctai lfllg

Total

T6n2 ADB

Current year/ Nim nay

Counterpart fund

vAn dAi U'lle

Total

_'1'611g ADB

RECEIPTS/ PHA.N THU

]IADB Loans/ Vay AOB

I 213.907.677.411 39.248.103.337 253.155.780.748 1.571.974.746.S09_ 203.337.665.101 1.775.312.411.610 482.829.000.000 181.75S.690.000 664.584.690.000 1.415.099.236.526

~77.41 1 _ _ 13.907.677.41 1 1571 974 746 5091 )571.974.746.509 ~.000 000 _ 482.829.000.000 I 415.099.236.526

182.021.606.851 ----- 182.021 .606.851 l .540088.675.949

Imprest account/ TK t~m ｾ＠ 31.869.000.000 _ _ ___ 31.869.000.000 3 l.869.0~

Bank Interest I Lai ngan hang - - +-- 17.070.560 ____ 17.070.560 17.070.560

1--_ £ 1~art funds/ V6n doi m,g ___ _.__ 39.248.103.337 ~ 48 103.337 - -

- State bud11et/ NS trung uan~ _ ..._ _ _ __ ___,_ 39.248.1 03.337

Direct disbursement/ Trvc tiJQ______j l.540.088.675.949 1-----

31.869.000 000 ____ _,__ - ---

17.070.560

203.331.66s.101 I 203 331665.101

---- ~ 3 337 665 JOI I 203.337.665.101

Otliers/ V6n khac --+-----=1=

18 1.755 690.000

- ---

181.755.690.000

0

Unit: VND / flan vj tinh: VND

Accumulated/ L~ k.l

Counterpart fund

vAn d6i UTl_g_

1.533. 7S5.690.000

Total

T6ng

2.948.854.926.526 - - ---l.415.099.236.526

I t 533.755690000 I 1.106.000.000000

_. __ _

1- --

, !Other external bonowings/ Vay ngoa--;-•- -., nu6c k!uic

II - EXl'ENDITU~_l':S/ PHAN CHI -I 233.191.978.265 39.248.103.337j__272.440.081.602

l lConstructions/ Chi xay d1rng 151.265.119.383 21.901.0 18.365 I 179. 166.737. 748

!,S_91.259.047.3631 203.337.665.10111.794.596.712.46:!_1482.829.000.000I 181.755.690.0001 664.S84.690.0001 l.415.099.236.526,

l.353.143.947.668 120051.306.059 l.473.195.253.727 0 0

1.533. 755.690.000 I 2.948.854.926.5!6'

0 0

_ Ji Installations/ Chi cho I~

I -

.., I Equipment procurement,:;

., Mua sAm vffet tu thi6t bj ---!---- _ _ __, _ _

4IADB fund in the CIPM's imprest

account/ V3n ADB ~i TK t~n img cUa

ClPM mi:r t~i Ngan hang Nong nghi~p

vii Phclt bi6n NOng th0n-CN8

~ !Consulting fees/ Chi tu :,in

6IOther expenditures/ Chi phi khac

Of which:/ Trong do·

20.719.844 .284

61.206.414.598

Interest expenditures/ Cl1i phi lai vay \ I 0.036.043. l 84

Management fee/ Chi phi quan ly

Other expenditures/ Chi phi bao hicm,

chi phi ra ph3 bom min, chi phi ki~m

to:ln, chi phi ban quan ly, I~ phi th:im

(!in_lL__ -

Payment for site clearance Kien Giang

province/ Chi f)~n bll GPMB tinh

Kien Giang

24.0 13.000.000

- I --- --1-- ----

Income Recovery Programme in Kicn

Giang province /Chuong trinlt phvc h6i

thu nh~p tinh K.ien Giang -- ----

Payment for site clearance Ca Mau

province / Chi 0€n bu GPM 13 Ca Mau

2.921.000.000

22.400.000.000

--,----t-

55.690.000

11.291.394.972

10.000.000.000

1.291.394.972

- --- 1

0

20. 775.534.284

72.497.809.570

10.036.043. 184

I 0.000.000 000

1.291.394. 972

24.013.000.000

2.921.000.000

22.400.000.000

- •----____ ,_

, _ _ _ --+--1--- -----+--

0

- - -- ___, __

161.169.993.952 3.367.007.000 164.537.000.952

---_, ___ _ 76.945.105.743 79.919.352.042 156.864 .457.785

t-·----------------

25.774.734.3~- 25 .774.734.329 - --j~--

26.500.000.000 26.500.000.000

53.419.352.042 53.419.352.042

24.013 000.000 24 0 13.000.000

2.92 1.000.000 2.92 1.000.000

22.400.000.000 22.400.000 000

ｾ＠

- * M.S -~~\'t) I ..., -D·t\r.' ｾｾ＠ >·o ｾ＠ ·o

, , . c:: = ·;:; ｾｾ＠ t.?..

- 1- - - - --1-

- 1--

--

--t---

0 0

0 0

-

•·-- --~-

PF,Rf'ORMANCE/ THVC HlfN

NO . Description Current vear / Nim na,· Accumula ted / Liiv ke STT Nqi dung C ounter part fund T otal Counterpart fund Total

ADB ADB V'1n d6i img T6ng

ADB V~n d fii ll'n1? T&ne

Income Recovery Programme in Ca

Mau province / Chuang trinh ph~1c hbi 1.818.135.0 16 1.81 8. 135.0 16 1.818. 135.016 1.81 8. 135.016

thu nhSp tinh Ca Mau -

Money transfer costs / Chi phi chuyAn 18.236.398 18.236.398 18.236.398 18.236.398

ti6n BEGINNING BA LANCE

-

s6 DU DAU NAM (ADB fund in the

UI C IPM 1s imprest account /ADB tl;tm

irng cho ClPM va hifn gui Ngan 21.037.519.220 0 21.037.5 19.220 21.037.519.220 0 21.037.519.220

hang Nong nghi~ p va Phat trij\n

- No_ne..thfin.CN81 ｾ＠ ---~

IV C LOSING BALANCE

I. 753.218.366 0 I. 753.218.366 1.753.218.366 0 I. 753.218.366 s6 ou· C UOI NAM .

ADB Loan plan in 2014 is 482.829.000.000 VND /K~ hoach vay ADB trong nam 2014 (g6m tfrl ca cac thanh ph5n) : 482.829.000.000 VND

ADB Loan in USD/ Khoiin vay ADB USD

Total in USD

USD AUD VND Tong c(lng quy

USO

726.894,20 331.826,61 160.312.347.029 8.617.080,46

Prepared by/ Ngtroi l~p bi~u

f{ Luu Que Duy Phuong

Total in VND

Tong c<}ng quy

VND

182.021.606.851

Chief Accountant / K~ toan trirling

ｾｾ＠D~

~

I C. • - c,; ("') ' <.J')

~

" ｾ＠ ~-~.i~ i~·\~ :i:. '2 :z :1:·"' .... ｾ＠ x·;::; O' > -4 m• c. § ' -< -o ｮｾｾ＠ ~-;:(;;1 .;;. r.1

PLAN/ KE IIO~CII

Current year/ Nim nay Accumulated/ Lllv kt

C ounte rpar t fund Total A DB

Counterpart fund Total

vAn dl.i ting Tiing v6n d6i 611!! T6ng

--

- -

0 0 0 0 0 0

- -0 0 0 0 0 0

~~1 -

/;c-;: .,:(t1ll7'i~td December 31 st,2014

,.~... , • .J ..... . ｾ＠ V.. ;,,-,-·-·-~-...:_•~{:~ ~ I th:ing 12 niim 2014

J/':,_, ·i(J~•,· (;<'c:;cruiralDi· ctor / T~ g gi ff .. ' .,/ /~ 11.1:f;l ! I, • 7 \ . ; ' . .-, unu d'F%H1, un·~

ｾ＠'J • '{ i1:; ,1 ｾｾ＠ I ~.i ;.1! '. l; ' :

• \ . : ｾ＠ ~t" :1 ｾ＠ ·; r-f;; -~; ｾ＠ :~ j ' .. \,, " · Hl t, r•d if •1iG / ., J.

\\? · f ｾ＠ :·: L -'"'L r~ l.::"fL .' ... , u :.:. , :. . .. " / :Duon ,.. . .'~ :;-- -____ ,,. '." -~ .. "'i:..':/2./'

:c:~-;_-~:~~i:-J TP.\'·1-~ "'------·-· ...:.- :.,.0

d&c

MINISTRY OF TRANSPORT I B() CIAO THONG V ~N TAI

CUU LONG CIPM / TONG CONG TY DAU Tu· PI-IAT TRIEN VA QUAN LY DI/ ANH~ TANG GIAO THONG CchJ LONG

SOUTHERN COAST AL CORRIDOR PROJECT/ ov· AN DU'ONG HANH LANG VEN BIEN PHiA NAM

Loan No.:2372-VIE, 0095 -VIE, 0337-VIE and 2988-VIE I Khoan vay: 2372-VIE, 0095 -VIE, 0337-VlE va 2988-VIE

STATEMENT OF PROJECT EXPENDITURES FROM FUNDS/ CHI PHI THljC HI¢N Dl)' AN BA.NG NGUON VON

Performed in accordance with expenditure items / Thl!C hi?n theo h;mg m1..1c chi

For operating period from 0 1/01/2014 to 31/12/201 4 / Cho ky ho~t ct{mg tu O I /0 l /20 14 ct~n 3I / 12/2014

NO./STT Description/ Ni}i dung

CONSTRUCTIONS/ CHI PHi XA Y DUNG

- ,Local expenditures/ Chi trong mr6c - TK 4411 2 I External expenditures (ADB)/ Chi__l_lg()ili nu6c (ADB) - TK 4418

II

2

111

I

2

3

IV

V

CONSULTING FEES/CHI PHI TU.VAN

Local expenditures/ Chi trong mr6c - TK 4411

External cxpenditur(;s (ADI3)/ Chi ngoai nu&c (ADl3) - TK 4418

OTHERS / CHIPHiKHAC

Other expenditures/ Chi khac - TK 4411

PMU expenditures/ Chi phi Ban quan ly - TK 4411

In terest expenditures or construction in process

/ Chi phi lai vay trong qua trinh xay dvng - TK 4418

ADB FUNDS IN HIE CIPM'S IMPREST ACCOUNT

TK T ~M UNG CUA CIPM MOT ~I NG1\N I-IA.NG NONG NGl-lla::,P VA PHAT

TRIEN NONG THON-CN 8 -- --

TOTAL/TONG C()NG Cl-II PHI

PERFORMANCE/ THVC Hll;:N PLAN/ KE HO~CH

Current ear/ Nam na Accumulated/ Lu k~ I Current vear/ Nam na Accumulated/ Lfiv k~

179.166.737.748 l.473.195.253.727 -- - -- -

27.901.0 18.365 120.051.306.059

151.265.7 19.383 I .353.143.947.668 -- -

-20. 775.534.284 164.537.000.952 -- --

55.690.000 3.367.007.000 "l" 1 1 0 OAA '\OA .l.\.J. J 17. 0~"'t.LO"'t

1 L 1 I LO 001 0<') I U l .1U7 . 77J. 7 J .t..

-

21.327.438.156 I 05.694.086.3 71

1.291.3 94. 972 53.419.352.042 -I 0.000.000.000 26.500.000.000

I 0.036.043. 184 25. 774. 734.329

0 0

221.269.710.188 I. 743.426.341.050 664.584.690.000 2.948.854.926.526

Notes /G hi chti : Not including the cost of s ite clearance and income recovery prog ra mme Kien G iang p rov ince, Ca Mau Province ( C IPM is using imprest from ADB) /C htra bao g&m k hoan chi Giai phong m~t

bllng va ph1_1c h&i thu nh~p cho t inh Kicn Giang va Tinh Ca Mau (hi~n T6ng Cong ty OTPT vii QLDA H~ Tfing Giao Thong Cfru Long dang sfr d1,rng ngu&n t~m ti-ng tir ADB (TK 33886):

Kien Giang province ffinh Kicn Giang

- Payment fo r site clearance/ Chi phi giai ph6ng m~t b~ng: 24.0 13.000.000 VND -Income Recovery Programme /Chuong lrinh ph\lC h6i thu nh~p : 2.921.000.000 YND

Ca Mau province ffinh Ca Mau:

- Payment for site clearance/ Chi phi giai ph6ng m~t bang: 22.400.000.000 YND -Income Recove,y Programme /Chuong trinh ph\lc h&i thu nh~p : 1.818.135.016 YND

TOTAU TONG CONG 51.152.135.016 VND

ｾ＠

MINISTRY OF TRANSPORT / B<) GTAO THONG V ~N TAI

CUU LONG CIPM /TONG CONG TY BAU TU' PHATTRfEN VA. QUAN LY Dt/AN H~ TANG GTAOTHONG CU'U LONG

SOUTHERN COAST AL CORRIDOR PROJECT / mJ AN DUONG HANH LANG VEN BIEN PHiA NAM

Loan No.:2372-VIE, 0095-VIE, 0337-VIE and 2988-VIE / Khoan vay: 2372-VIE, 0095 -VIE, 0337-VIE va 2988-VIE

STATEMENT OF PROJECT EXPENDITURES FROM FUNDS/ CHI PHI TH(/C Hl¢N Dlf AN BANG NGUON VON

Performed in accordance with expenditure items/ Thl}'c hi~n theo h~ng m1;1c chi

For operating period from 01 /01 /2014 to 31 /12/2014 / Cho ky ho{lt d9ng tu 0 1/01/2014 d~n 3l/12/2014

Dated December 31 st,2014

Ngay 31 thang 12 nam 2014

Prepared by/ Ngm'ri I~p bi~u Chief Accountant/ K~ toan tru-irng

rl(.

Luu Que Duy Phuong

~di!(_ ｾ＠

Dinh Thi Thuy Ha

/'~G-m~t0Q!,rector/ T6ng uiam d6c

,~<---i~------.. {>

.,,~~/ .. , . ｾ＠ -• ' r/ .... :1. ,,

/;,; ·-: l 1)f-i!i \; ··' .- • :.' , 11 f · . •',, 1 ,

1- I \ \;(\di

J_, .,._ _ ,.::.I tu · · . I I I •

"'· ' . ·- 1 • !\".t 11,_._. i ?• ij~, \

1• ,,·' _:· •

ｾ＠ _.,,. ')'"'i•Jf ~ -\ ~--- -.!i ,-~~ f '' "}. '. -~.' .'. ' . ｾｾＮ＠ ·:, .. :.:- ｾ＠ -, ---

'.\ ·• f'1. ' •. ·., ., ;" c-: ~; · · ,:,,,,,· L" 'Qun-n uan Minh

'·~i~

MINISTRY OF TRANSPORT / B<) CIAO THONG V ~N TAI

CUlJ LONG CIPM /TONG CONG TY DA.U TU'PHA.TTRIEN VA QUAN LV Dl/ AN l~ TANG CIAO THONG CU'U LONG

SOUTHERN COASTAL CORRIDOR PROJECT / 0 (/ /\N DU'ONG IIANH LANG VEN 13!EN PHIA NAM

NO.

STT

Capital • I.

Nguon von

INVESTMENT FUND/ NGUON VON DA.U TU

Beginning balance

sa dtrd~u nam

Year: 2014 / Nam: 2014

Year of

statement

Nam bao cao

Increase

Phat sinh tang

Accumulation from

commencement to the

year end

luy kS ti:r kho·i cong dSn

cuoi nam

Decrease

Phat sinh giam

Year of

statement

Nam bao cao

Accumulation from

commencement to the

year end

luy k~ tir kho-i cong dSn

cuai nam

Ending balance

sa dtr cuai ky

- -- -- - - -- ;- - -- ---: -- --: -- -- -- :-- --- ;---- --- -- ;-- -- -

,Capital from State budget ! l ! l ! !

l :N ｾ＠ 1. A , h h' , TK 4411 : 164.089.561.764 : 39.248.103.337 : 203.337.665.101 : 0 : 0 : 203.337.665.101

_ i_.guon von_!!gan Sa_£____!!_ a niro·c - _ ! _ ~ - _ _ ___j __ __ __ ! _ _ __ l _ _ ___ __ ｾ＠

!Statebudget/Ngansachtrungucmg ! 164.089.561.764 ! 39.248.103.337: 203.337.665.IOI! l ! 203.337.665.101

: -- -- - - - - - -- :-- -- --: -- : - - - -- - : - - - :-- --- -- - :- - - -

! Local budget/ Ngan sach dia phucrng l ! l ! ! !

,- -. - -- - ' - ,-- ,- - - , - --, -- -- --,- -

!Financing/ Nguon vi~n trg ! ! l ! l ! I -- - - -- -- -- ,-- --- -- , -- - , --- -- - - • ,-- -- ,-- ---- -- - , -

:- 2 lowner's ca~l/-Ngubn van chii so· hfru - 1-. -_ - - ~ --- -=- l --_ -_ ---=i-__ --__ L _--~----i--==-=--jCa_ pital de_p_re_ciati_on_/_Ngu6n_v_6_n kh_~_u_hao l _ __! __ _ ! _ _ _ _ _ ! __ ___ ! __ ___ __ _[ _ __ _

!Capital from development fund / Ngu6n v6n ! ! ! ! l ! I

I I I I I I

!tu qui d§.u tu phat tri~n ! ! ! ! ! !

: - - - -- -- : - - : -: - -- - : -- --: -- -- - :--

TlLoans/ Ngu6n van vay-TK 4418 --!- t.358.067.069.098 ! 182.021.606.851 ! - l.540.088.675.949 i ｾ＠ 0 ! -- - 0 ! l.540.088.675.949

!Bank loan/ Vay ~gan h3.ng -- -- i i -- - ! - - i - ! -- i- - --f---- I - -- -- -- • ____._ - 1- - - -- --1 - - --1• -- -- 1--

!Loan from development fund/ Vay quy h6 trg phat tri~n ! ! ! ! ! __._ -- -- -- -- -- ___ , -- __ , -- -- -- '--- --- _.__ -- - _ ,_ -- -

:ADB Loan/ Vay ADB i l.358.067.069.098 i 182.021.606.851 i l.540.088.675.949 ! ! i l.540.088.675.949 --'------ -- - -- -- -'- __ , -- __ , - - , _ _ --- ,_ --- -- __ ,

4_ !Other capital (EDCF)/ Ngu3n van khac@CF) _ _ ! __ __ ! __ __ _ _ !_ __ j_ ___ ___ __ I I ___ , I O ___ 0 I 0

~----JI~/T~ong -- ~-- jLl22.~30~ 221.269.710.iss7 __ l.743.426.341.0501 == ｾ＠ 1=---==- = _Jt.743.426.341.05O

Prepared by/ Ngtr«i l~p biiu

A~ Luu Que Duy Phuong

I I I I I

Chief Accountant/ K~ toan tmo·ng

ｾ＠Dinh ~-rl~lmt lja-c ,; ｾﾷＧｾｾｾＭ

- - :1 C ~• p , -

5.. \ ｾ＠ ;0" 0\\ > · 0 rr, i c::.. § •-c ｾ＠I '7'~~< "']C J

\\'•.,;-_'l.f"'· % 0 > • ,. 0 ~-~:, > Z ' :z \.

Dat~~~fJ.I st,2014/ Ng~y 31 than~ 12 nam 2014

r./~-~··:-;,., ... G~ncd~),Dtrector/ To~g giam doc ff . .' '· ••IH,lit,\: n ·: ' "'

.'l : ·tJ_i,"H1r; r ~-;\~I\

~

; I l~ {J!J.i'J LY;) / ) .., • , ! t , ...... .. ,, . ,f

·• •. _\·11.1 u\~ .. _-·u GI,~:) , ;i ' !G __ ｾ＠'"~') ,..,.

[/!11 l""' ｾ＠ / A ,'; ": 'J _ '·· o ·ui ng Tuan Minh ·/.,; .-:--·---,. ./.-

--~-· .• "i' \'. •,· . ,~~.; ... -.

MINISTRY OF TRANSPORT/ B() G IAO THONG V ~N TA.I

cuu LONG CIPM / TONG CONG TV DAU TU PHAT T RIEN VA QUAN Ly DV AN II~ TANG GIAO THONG c(J'u LONG

SOUTHERN COASTAL CORRIDOR PROJECT/ DI/ AN DUONG HANH LANG VEN BIEN PHiA NAM

INVESTMENT IMPLEMENTATION/ THljC HitN DA.U TU

Year: 2014 / Nam: 2014

I .

1 . : Finished project which has been handed over for

nvestment imp ementahon . . Investment Th h"" d' operation 1s approved for final accounts Investment

· I · u-c ien au tu- D' IITBG . d d d " QT .

NO.

STI

Capital

Ngu6n v&n

Plan in current

year

imp ementat1on at · · au tu- · su- i.ing · mfc ur4rt implementation

the beginning of year Accumulation from Accumulation from remains at the year end

Th h'" d' t d' Tl h'" d' ' y-c ic;n_ au II au Current year commencement to the year end Current year commencement to the year end iy-c . ic;n ,. au tu- con KS ho~ch nam

nam Nam bao cao Luy kS tir kho-i ding dSn cu&i Nam bao cao Luy kS tir khO'i cong d~n cu&i 1~

1 CUOI nam

nam nam

---i - - - --:--- ---- : - --+- ---- - - - :,_ ____ : - ---- ------{ I :Installation expenditures : : : : : : :

!chi phi xay lip - --- !_ _ --- o! l.140.497.040.587!__ 235.405.927.537! l.375.902.968.124!_ _ _ _ i_ --- --- - _ ! __ t.375.902.968.124

:Contract CW 1/1 / G6i thfru cw 1/ 1 ! _ _ _ l 36.541.335.017: 2.386.685.000: 38.928.020.017: ___ _ l _ ___ l 38.928.020.017

:contract CW 7/2/ G6i th§u CW 7/2 - i- l 436.730.765.8651 95.021.065.188: _ _ _ 531.751.831.0531 i- - - ____ ------r 531.751.831.053

--icontractCW7/3/ G6i thfruCW7/3 l _ _ _ l 401.421.232.009! 31.557.233.933i 432.978.465.942! _ __ ! _ _ __ ___ _ _ ! 432.978.465.942

,_ :Contract CW 7/4/ G6i th§u CW 7/4 7 - ___ ! 265._80_3_.7_07-'.6--9 __ 6!--: __ 1--0-'-6.,_.4_40 943.416; ___ __ 372_.2=-4 __ 4-'-'.6--5_1._1_12c...:_ _ __ l- - _____ __j _ __ 3_72_.2_4_4.6511 Q_,

- --:-.- --- : - - - - - ~ - - -- :- - - --- - - - --+--- ' - - - - - - - ~ - -

_ 2_ :_~~ment/ Gia tri thi~t bL _ __ l ___ : - - --+---- _l_ ____ _ _ _ __.._ _____ ]_ _ _ _____ _ _ l -t I I I I I

' - --- ' _ _ _ ' - - - - - - --'--- - -- ' --- - ~ - - ' - - - - ----- ' 3 jConsultingfccs/Chiphitu·vAn __ --'_j- _ _ _ o! 142.381.610.559_: 20.908.072~ _ _ _ _ 163.2_8_9._68_3_.471: j _ _ ____ _____ -_[163.289.683.471

I I I I I I I ·- ::---- - - -- --- - -- :-- ___ ......,__ --- - - :- --- : - - - - - -- --:- - - ---:- - - - --- - :---4 :Other expenditures/ Chi phi khac _____J---=---- ==---'--- 68.429.912.l 15: 11.449.515.930: --=~~ __ 79.879.428.045: ___ _ l _ ____ --====--- _J_ 79.879.428.045

[

:~:h;:h/pe::~t:!e~~ Chi phi ban quail ly' d) l : - - -1 - l ~-- - - - : I · I I I I I I I I, I I I I I I I

:an :___ : : ___ : ____ __ _ _ : : _ ___ _ :

:Other/ Chiphikh~ -====-J__ O! _6_8._42_9.912.115: 1l.4_49_._51_5.930! ____ 79.879.428.045! :_ _ _ _ _ _ -_-=._--=_- r 79.879.42~ I I I I I I I I I I I I I I I I

! + Other expenditures/ Chi phi bao hiem, ! : : : l ! :

!chi phi n'i pha bom min, chi phi ki~m toat1, ! l 52.691.220.9701 1.291.394.972! 53.982.615.9421 ! l 53.982.615.942 I I I I I I I I

!chi phi ban quill ly, I~ phi thki d(nh l i l ! ! l ! I I I I I I I I

' - - - - --- - : ' - - - ' ' - --- --- -- ' ___: ----- ___ _ : _______ ___ ,_ - j+lnterestexpenditures/ C~i_philaivay _j=~~--- --- ~ - 15.738.691: 145: 10.158.120.958j _ ___ 25.896.812.103! __ j- _ ___ ___ _ l 25.896.812.103

':--- - - - - - - - ' ' - - - ---+- -- ----'' - - -- - ----:- - - ' 5 iTotal/ T&~e:con!! I 664.584.690.000i t.351.308.563.261 ! 267.763.516.379! l.619.072.079.640: 0:- - O: l.619.072.079.640

Prepared by/ Ng1r<fi l~p bi~u

It Luu Que Duy Phuong

Chief Accountant/ KS toan tru-O"ng

ｾ＠Dinh

16 ｾｾ＠

ｾｾ＠

Dated Dece~!~lts90.:1_4.z-N,gtf 31 th,ang 12 na"! 2014

/!-~ ~,<';'.General lrCl.l.tor/ Tonl giam doc r ':--'/ i f:N•: tr, · ·~t -~'t-,f ?. /,.,~, .i - ,t ... , .. '

~

..,_( .,,HJ TT; '_"- f .,. ·, \'·,t. * n r, ·· I '·; ! ·!j 7-0- .;,J.. , I if n,.· · 1

I "'' ' 1,Jl., f

c 1rf0 iA!!r; 'il.U" T./. * ｾｾｾＭ｜＠ ,..., / I I : 'G

t~-<,. ,, ,,u 1, , mv· 0,1/ ·. ; ,>,, - .. ' 'Duon'g/ l uan M inh

,~:?·,', . . '--,~

MINISTRY OF TRANSPORT I B<) GIAO THONG V ~NT A.I

cuu LONG CIPM / TONG CONG TY DAU TU' PHA T TRI.EN VA QUAN LY DI/ AN H~ TANG GIAO THO NG cifu LONG

SOUTHERN COAST AL CORRIDOR PROJECT/ D()' AN DlfONG HANH LANG VEN BJ.EN PHiA NAM

DETAILS OF INVESTMENT CAPITAL/ CHI TIET NGUON VON llAU TU

NO.

STT

Items

Ten dl.f an, h~ng m9c cong trinh

Beginning balance

s6 dtr d§u nlim

[_ 1 !construction and installation / Xay li\p 1 .201 .878.228.285

!Contract CW 1/1/ G6i th§.u CW 1/1 33.574.301.509

Capital: ADB/ Ten nguiln vfin: ADB

Year: 2014 / Nam: 2014

Increase/ Phat sinh tang

Current year

Nam bao cao

151.265.719.383

Accumulation from

commencement to the

year end

luy k~ tir khfri cong d~n

cufii nlim

1.353.143.947 .668 --- _ __,_ __ 1.850.198.350 35.424.499.859

7 Decrease/ Phat sinh giiim

Current year

Nam bao cao

Accumulation from

commencement to the year

end

luy k~ tir khfri cong d~n

cuoi nam

-,,--- ----icon tract CW 7/2/ G6i th§.u CW 7/2 466.884.296.552

,_ I

!Contract CW 7/3/ G6i th§.u CW 7/3 385.073.614.774 , __ l ---

:Contract CW 7/4/ G6i th§.u CW 7/4 316.346.015.450 1- - ,

I I

l!Consultiog fees/ Chi phi tu v~n

' :Partnership of SMEC, CECI and BAECCO

:/ Lien danh TV SMEC lien k~t CECl va

IBach Khoa

:Mr. Romeo B. Cleto ~---

140.450.149.668

140.322.398.040

127.751.628 i

' I -.--- I I

15.738.691.145 ! I I 3 !Others/ Chi phi khac

!PMU expenditures/ Chi phi ban quan ly di; , , :an ,- --:Loan interest/ Chi phi lai vay 15.738.691.145:

,--, -I I

62.637.030.911 529.521.327.463 - -:----

18.545.222.172 403.618.836.946 - - - ---+----

68.233.267.950 384.579.283.400

20. 719.844.284 161.169.993.952 --

20.362.280.919 160 .684.678.959

357.563.365 485.314.993 ---

l 0.036.043.184 25.774.734.329

l 0.036.043.184 : 25.774.734.329 ! --.--

I I I I

Ending balance

S6 du· cufii nam

l.353.143.947.668

35 .424.499.859

529.521 .327.463

403.6 18.836.946

384.579.283.400

161.169.993.952

160.684.678.959

485.314.993

25.774.734.329

- --------25 .774.734.329

, ----: ' I I I

0

4 lTotal/ T6ng CQng -.--

l.358.067.069.098 ! 182.021.606.851 ! l.540.088.675.949 ! 0 - - 011.54 0.088.675.949

..... ·-1--. lf}!~M-~

~- - !:!"::! :.:: ·oJ\ -v /-~o

MINISTRY OF TRANSPORT/ B() GIAO THONG V ~N TA.I

CUULONG CIPM /TONG CONG TY DAU TU'PHATTRIEN vA QUAN LY DV ANH~ TANG GIAOTHONG c(J'u LONG

SOUTHERN COAST AL CORRIDOR PROJECT/ D1/ AN DlfONG HANH LANG VEN BIEN PHiA NAM

DETAILS OF INVESTMENT CAPITAL/ cm TIET NGUON VON llAU TU

USD

Year / Nam 2009 3.055.763,16 - - -

Year/Nam2010 283.552,34 - -- --

Year I Nam 20 11 l 1.85 1.904,81 -

Year /Nam201 2 9.098.035,05 - - -- ---

- 0095-VIE 1. 710.387,45 - ---- --- --- -- - -- 2372-VIE 7.387.647,60

Capital: ADB/ Ten ngufin v<in: ADB

Year: 2014 / Nam: 2014

Loan/ Khoan vay

AUD VND

416.785,00 12.528.932.506 --

240.765,74 3.814.333.774 -

385.458,54 3 16.802.318.998

402.095,11 209.508.134.969

402.095,11 40.598.386.288 -- - - -

I 68. 909. 7 48. 681

Total in USO /T6ng

ci>ng quy USD

4.072.862,66

704.556, 16

27.668.728,88

19.649.199,33

4.070.002,33 ~ -15.579.197,00

--- -

Total in VND /T6ng c{>ng

auy VND

69.004.480.751 --

13.265.755.775 --

570.346.065.652 -- - -

407.621.759.373 -

84.857. 181.959 ---

322. 764.577.414 -- -

ｾ＠--- . --

Year/ Nam 201 3 -- -

- 0095-VIE --- -

- 2372-VIE - - - -- -- ｾ＠

Year/ Nam 2014 --

- 0095-VIE - - - -

- 2372-VIE -- --- - -- 0337-VIE

Total/ C{>ng

Prepared by / Ngm'li l~p bi~u

;r Luu Que Duy Phuong

4.603.238,59 263.535,58 196.394.435.099 14.291.845,33 297.829.007.547 - - -- --

1.590.634,39 263.535,58 54. 74 1.833.389 4.448.290,81 93.347.196.077

3.012.604,20 141.652.601. 710 9.843.554,52 204.481.811.470 - - - -- - -- - f------ -- ----

726.894,20 331.826,61 160.312.347.029,00 8.617 .080,46 182.02 1.606.851 1----

252.158,72 331.826,61 27.806.511.674 1.865.261,68 39.479.728.313 - -- - --- ---·· -- --

474.735,48 9 5. 050. 079. 080 4.987. 619, 71 /05.086.122.263 ------ - - - -- --- -- -- --

29.619.388,15 2.040.466,58

Chief Accountant/ K~ toan trno·ng

~all!L Dinh Thi Thuy Ha

37.455. 756.275 1. 764.199,07 37.455.756.275

899.360.502.375 75.004.272,82 l.540.088.675.949

Dated Dec.«;m!>cf;3lst,2014/ Ngay 31 thang 12 nam 2014 ..t-f·.i.~"!-,. l~t · - .- .; ,)., :,.. ... .._ • .t, • , ;..

/~· ... ~>··- General ,1 ector/ Tong 1?:1am doc F ·-, .. ' ,,}r-.u './ ,11i: !\ · ·> \

/J' .. . -n?.i1 !1i; ·;:..i ~A ~ r-:.,_~1\:.-; -

.. , • :J!1 .. ,. . '. '

II . . - ,, : • ir. \ i : , ·,,

•.{ · I ｾ＠ il ... ,i-. .~ ｾ＠ l: , ~, . •: : . \'I t\

1 \ , e ｾ＠ • ; · . , \ I• t\}", ,~;\rt\;!:: 1

,\ r'1. \ • -11 i , i\_ b r !~ ,·. ,;~ ... .. r .. .;;_ l \\•·' ' - • . I -,_

,---~\ ,i'i1 ! l ;):,i,~ / .i?, \\.', ;', ... _ l,.: ._ 1, ; .. ; . '..., __ , '·, # ·-::,.-s .,;----.. _ _ __..-< JlJrong

~ --: • .1:1,•:; i _ 1 1' ＿ｾｾ＠~ _:;:1/

!(...., \ :::;~ ｾ＠ｾ＠ｾ＠ B,1-bli -0 ;>,& CJ"'l'l ' C ｾ＠ Z _,

• ｾ＠ :i:. ~-.,1--:c. z.3•'.111! -4-= ',J

()l ｾ＠ -1 m 1 C:. ｾｾＯｾ＠1 ...._ 0 ._ C y'I

MINISTRY OF TRANSPORT/ B(> GIAO THONG V ~NT Al

CUU LONG CIPM /TONG CONG TY DAU TU' PHAT TRIEN VA. QUAN LY Dl/ ANH~ TANGGIAO THONG ClfU LONG

SOUTHERN COAST AL CORRIDOR PROJECT/ Dl/ AN DU'ONG HANH LANG VEN BIEN PHIA NAM

NO.

STT

-I

-

-

2 -

3

-4

DETAILS OF INVESTMENT CAPITAL/ CHI TIET NGUON VON DAU TU

Items Beginning balance

Ten dg an, h:_rng m1_1c cong trinh S6 dtr d§u nam

--· - - -

Construction and installation / Xay Hip 92.150.287.694 - ---· -

Contract CW 1/1 / G6i thfiu CW 1/1 2.967.033.509

Contract CW 7/2/ G6i thfiu CW 7/2 36.155.903.529



---

Consulting fees/ Chi phi tu· vil.n 3.311 .317.000 --

----

Others/ Chi phi khac 68.627.957.070

+ Other expenditures/ Chi phi bao hi€m,

chi phi ra pha born min, chi phi ki€m toan, 68.627.957.070

chi phi ban guan ly,_ I~ phi thllm djnh ---

Total/ Tfing d)ng 164.089.561.764 -- -

Prepa red by / Ngu·c>'i I~p bi~u

/r Luu Que Duy Phuong

Capital: Counterpart capital/ Ten ngu6n v6n d6i frng

Year: 2014 / Nam: 2014

Increase/ Ph:it sinh tang

Accumulation from Current year

commencement to the year end Nam b:io c:io

Iuv k~ tir khoi CODI?: d~n cu6i nam

- - -

27.901.018.365 120.051 .306.059

536.486.650 3.503.520.159

11.174.889.168 47.330.792.697

6.610.0 14.277 36.541.675.800

9.579.628.270 32.675.317.403

- - -

55.690.000 3.367.007.000 ---

11.291.394.972 79.919.352.042 --

11.291.394.972 79.9 19.352.042

Decrease/ Phat sinh gi:im

Accumulation from Ending balance Current year

commencement to the year end S6 du· cu6i nam Nam b:io c:io

Iuv k~ tir khoi cong d~n cu6i nam

---

120.051 .306.059

3.503.520.1 59 -- - - - - - -

47.330.792.697

36.541.675.800

32.675.3 17.403

ｾ＠ -3.367.007.000

--- -

-79.919.352.042

79.9 19.352.042

-- - -

39.248.103.337 203.337.665.101

Chief Accountant/ K~ to:in triro·ng

ｾ＠--=

h. Thuy Ha r) Dl.nh T • . -_:;<·· ; /4

. -·:,;,.c; ·'>// ｾｾ＠ ---~ -~'-d ｾｾ＠

203.337.665.101

Dated December 31 st,2014/ Ngay 31 th:ing 12 nam 2014

ｾｾｻｾｉ＠ Director/ T6ng gi:im d6c ,...;V~;~~_:._.... ..... _ -...':._I .

0 ｾ＠

l ~:,~,{,1:· j'r>• f ' >·· . ·)/ . .,f., ' ,,./.., \ "-"!', , , , f .,. • , • \'" ,,

·l ·: , ti:t n; (tif:.1 -r- trt \ .. t:

~

, , .. ,,:,. ,.., ., , . ·! :, · ,.,1!,n.,O _,:, \,..-

..-, ｾＺｾ＠ TA~(.l Clf\O T . -ii'J/J

1%-~¾,'*. ·~5~ uong Tuan M inh

MINISTRY OF TRANSPORT / BQ GlAO THONG V ~N TAI

cuu LONG CIPM / TONG CONG TY oAu TU" PHA.T TRIEN v A QUAN LY Dlf ANH"' TA.NG GIAO THONG ctru LONG

SOUTIIERN COASTAL CORRIDOR PROJECT I DI/ AN t>U'ONG HA.NH LANG VEN Blf: N PHiA NAM

INVESTMENT IMPLEMENTATION UNDER CONSTRUCTION ITEMS rrm,rc HitN DAU TlfTHEO D\r AN, CONG TRiNH, ~NG M IJC CONG TRiNH

Year: 2014 / Nam: 2014

NO.

STI'

Items

TCn di! an himg m1_1C t'Ong trinh

! :installation (•ptt1ditum

iQtl.phf xiy 1jp

Pl;in in curttnt

year

K~ ho,ch n~m

·jc ontract CW 1/1/ G6i thAu CW 1/1

:Contract CW 712/ G6i tl,.\u CW 712

I-- jc onrract CW 7/J/ G6i thiu CW 7rJ

__ !Contract CW 7/4/ G61 thiiu CW 7/4

ｾ＠ !consulting fersl (hi phi-,-.. -,-,.--!---= 1 ____ _ ｾ＠ jO•her e:menditurp/ Chi phf khlfic

!PMU npend.ilure-s/ Chi phi QLDA

_ i°th<rs I c:i,; phi khac

:- Payment for site clearance and

I

jresettlement/ Chi O~n b\J GPMB vii

!rnc --iothers/_ C_hi __ p_h_i _kh_a_c_

! + Other expenditures/ Chi phi bao

ihilm. chi phi ra pha bom rnln, chi phi

:ki~m toan. chi phi ban quail I)' , I~ phi

:thAm.dinh

- i -t Interest expenditures/ Chi phi lAi

lvay

·- ; ｾ＠ lPrnvision/ Dtrphimg ____ ....__

o:

lnvestme11t implementation at the beginning of year / Th\rc hifn diu hr di u nlim

Construction and Equipment Con.suiting fus

installation ·n,~t bi Chi phi tu vin Xiy tip .

Orhu expense

Chi phi khAc

68.229.912. 115:

Total

C9ng

ｾ＠ !1otal/TA11r c:Onr 664 584 690 oooj 1 140 121040 ~s1~

Prepared by/ Ngu-oi l~p bi~u

/1( Luu Que Duy Phuong

P c1form ;41n ce / Thy-c: hi~n trong n¾hn

Co~Slnt<:ti~n aud Equipment Consulting ftts O ther expense

mst

:1111!100

Thilt bi Chi phi IU' vjn Chi phi khAc Xay lip ·

Chief Accountant/ K~ to:\n tnrirng

ｾ＠Dinh Thi Thuy Ha

Total

cqng

235.405.927.S371

A<"cumulatio11 of investment implementation from commencement to the year end

Luy ki th\rt hifn diu hr tU' kho-i cOng din cuii nl m b3o do

Construction and

installation

Xiy llp

l.375.902.968.124!

Equi11menl

Thi~t b! C onsul ting fttS

Chi phi t lf' vin Olht: r t:• J>ense

Chi phi khAc

Total

C{>ng

j J.375.902.968.124

- --- -1 38.928.020.0 17

53 1.75 1.83 1.053 _ _,_ __ _ 432.978.465.942

372.244.651 . 11 2

~ 89.683,47 1 i,- --- 163.289.683.471

- ---

l!i

79.879 428.045!

200.000.000

79.679.428.045

!

I

79.879.428.04S

200.000.000

79 .679.428.045 --- -

79.679.428.~ .679.428.045

53. 782.615.942 ! 53. 782 615.942

---1- ---25.896.8 12. !03 j 25.896.812.103

79 879 428 045: 1 "' 'on-,.,,.. ,.,.."

Dat'l,d-~ ~"'el-).1 st,2014/ Ngay 3 1 thang 12 nam 20 14 r-· , -\_ ; 1.1 • ｾ＠ ,. ""'-~, A s. // -,:'\ \ ; .. _; G_i,neraf9!,(s.ctor/ Tong gianfcloc

.l~· ~\:;: / ,._ . . ﾷｾｾ＠ .. : ｾ＠ . J. ｾ＠

{;.::.,·, ~r:-~(j r.tr.t ' • "\:1-j

~:·.( }, '~: ;>:.\ :, ~\\f::~\ ·1

"~·- l,t,.,1,, · ·· · .r ,,, ,, . _.·' ::, ~Uf1_~ L~ ,t.~

1:·~ ... !

\\·; · \ •·• ,r '"' .·,11r;miJtt. \ , \ ｾ＠ t ~;-._;-,-.:1 \qr',., . -~ ,· ｾ＠

\

' ·°:'- . fU'·i: luN\..;~."-~ • .J V /. • .:);•J

' . ·· j~ ------<,\)\J .# '~/'1flH -1\> -~

..... ~:

MINISTRY OF TRANSPORT/ B(> GIAOTHONG V~N TA.I

CUU LONG CIPM /T6NG CONG TY DAU TU'PHATTRIEN VA QUAN LY Dl/ ANH~ TANG GIAOTHONG ClJU LONG

SOUTHERN COASTAL CORRIDOR PROJECT/ Dl/ AN DU'ONG HANH LANG VEN BIEN PHIA NAM

STATEMENT OF CONSTRUCTION FEES, CONSULTING FEES AND OTHER EXPENDITURES - COUNTERPART FUND /

CHI PHI XA Y LAP, CHI PHI TU VA.NV A CHI PHi KHAC CUA NGUON VON DOI UNG

NO.

STT

Description

Nqi dung

Year: 2014 / Nam: 2014

i Plan in current . . : Code Begmnmg of year , _ 1. year ,. ,._ ｾ＠

I Ma so K1. h h ｾ＠ So dtr dau nam ! e o,c nam

Performed in

current year

Thl_l'c hi~n nam

I :CONSTRUCTION/ XA Y LA.P 92.150.287.694 27.901.018.365 ,- -- ! ,- - ,

! - Contract CW l /1- Joint venture Hang An Construction Joint stock company and Phu ,

:Vinh Construction Ltd., I G6i thfru CW 1/1- Lien doanh Cty CP XD H~ng An & Cty TNHH[

IXD Phu Yinh : I - - --- - - -- - - - - C ｾ＠ - ~ .

! - Contract CW 7/2- Joint venture Hoang An Joint stock company,Ha Noi Transportation j ! Construction Joint Stock company and Thang Long Construction Joint stock company / G6i:

2 !thfru CW 7/2- Lien doanh Cty CP Hoang An, Cty CP XD CT GT v~n tai Ha N()i & Cty .

JCPXD Thang Long

7 --::-Contract CW 7/3- Phuong Thanh Transportation Construction and Investment Jiont stock 3

!company / G6i thfru CW 7/3- Cong ty c6 phfrn E>T & XD Giao Thong Phucmg Thanh

! - Contract CW 7/4- Joint venture East Me Kong Construction Production Investment

4 !Services company and Truong Thinh group/ G6i thfru CW 7/4- Lien doanh Cty DVTM-

jSX&XD Dong Me Kong & T~p ctoan Tnr011g Thinh

n coNsuL TINGFEEst ctt1 PHi nr v AN Site clearance Independent monitoring expense/ Chi phi giam sat di_>c l~p cong tac

I GPMBva TDC - - · --- - --- ---

- Cuu Long Consulting Investment - Trading Construction Company Limited / Cty TNHH

M()t thanh vien TVOT & XD Cuu Long C • •

-=-Southern Engineering and Technology Environmental Protection Joint Stock Company/ i r---- --r Cong ty KT & CN Bao V~ MT Phia Nam ｾｾｾ＠ =-~ t::; ｾ＠ＸｾＭｾｾ＠ : ~ - > ｾＭｾ＠ -t: .~ , ｾ＠ ::

:c l:z ,,. .... s: ....., 0 \ > ｾ＠ m 1 ｾ＠ a,~ f\J

Cl.l= ~;;f;;. ｾ＠ ,.:.'O

2.967.033.509 536.486.650

36.155.903.529 11.174.889.168

29 .931.661.523 6.610.014.277

23.095.689.133 9 .579 .628.270

3.311.317.000 i 55.690.000

2 .23 7 .648. 000

757.636.000

Accumulated investment

performance from

commence to the year end

of statement

Luy k~ thl_l'c hi~n diu ttr tir

khoi cong d~n cu6i nam bao

cao

120.051.306.059

3.503.520.159

47.330.792.697

36.541 .675.800

32.675.317.403

3.367.007.000

2.237.648.000

757.636.000

MINISTRY OF TRANSPORT I B<) GlAO THONG V ~N TAI

CUULONG CIPM /TONG CONG TY DAU TUPHAT TRI.EN VA QUAN LY DI/ ANH~ TA.NG CIAO THONG c(ru LONG

SOUTHERN COASTAL CORRIDOR PROJECT/ DI/ AN DUONG HANH LANG VEN BIEN PHIA NAM

STATEMENT OF CONSTRUCTION FEES, CONSULTING FEES AND OTHER EXPENDITURES-COUNTERPART FUND /

CHI PHI XA Y LA.P, CHI PHI TU.VA.NV A CHI PHI KHAC CUA NGUON VON DOI UNG

Year: 2014 / Nam: 2014

NO.

STT

Description

NQi dung

Code

Miis6

Plan in current Beginning of year

year S6 dll' diu nam K~ ho~ch nam

316.033.000 - Hoang Dao Energy Joint Stock Company/ Cong ty Cb phfin ky nang lm;mg Hoang D"1o - -'-------'-----

2 Cost Consulting project verification construction Ha Tien International Border gate/

Chi phi hr vin thim tra di}' an diu tu· xay dl}'ng cira khiu qu6c t~ Ha Tien ,__ _ --- -


M9t thanh vien TVDT & XO Ciru Long

! Ill ST AGE OF INVESTMENT IMPLEMENTATION/ CHI PHI KHAC

1 Research and report on feasi~ility of Project Expense/ Chi phi khiio sat lip bao cao

nghien cfru kha thi di}' an Quoc IQ 80,QL63 - ---

- Transport Engineering Design Incorporated South (TEDIS) / Cong ty CP TVTKGTVT

P/Nam (TEDIS)

I- '

- !--2 !Cost Clearance and plugging road boundary markers/ Chi phi Clim CQC GPMB &

_]m6c IQ gi6'i

! -Transport Engineering Design Incorporated South (TEDIS) I Cong ty CP TVTKGTVT

1/N,mOEDIS-) ~ __

3 jReport on effect of environment to project National Highway 80, National Highway

j 63 / Chi phi lip bao cao danh gia tac dQng moi trnirng d1_1· an QL80,QL63

ＭＭＭｾｾｾｾｾｾ＠ｾ＠

22

68.627.957.070

10.427 .367 .000

781 .659.000

Performed in

current year

Thl_fc hi~n nam


performance from


of statement

Luy k~ thl}'c hi~n diu hr tir

khiYi cong d~n cu6i nam bao

cao

3 16.033.000 -

0

55 .690.000 55.690.000

11 .291.394.972 79.919.352.042

10.427.367.000

78 1.659.000

MINISTRY O F TRANSPORT/ B() CIAO THONG V ~N TAI

CUU LONG CIPM I TONG CONG TY DAU TU' PHAT TRIEN VA Q UAN LY DI/ ANH~ TANG GIAO THONG CUU LONG

SOUTHERN COASTAL CORRIDOR PROJECT/ Dl/ AN Du'ONG HA.NH LANG VEN BIEN PHIA NAM

STATEMENT OF CONSTRUCTION FEES, CONSULTING FEES AND OTHER EXPENDITURES-COUNTERPART FUND /

CHI PHI XA Y LAP, CHI PHI TU VAN VA CHI PHI KHA.C CUA NGUON VON DOI UNG

NO.

STT

4

5

Year: 2014 / Nam: 2014

Description

Ni}i dung

Code

Mas&

Plan in current Beginning of year Performed in

current year

Th1_1·c hi?n nam year s& du· diu nam

K~ ho~ch nam

- Water and environment research center/ Trung tam nghien cuu moi tnrong va nu6c 569.510.000 j _,,__ __

PMlJ Expenditure/ Chi phi ban quan Iy _____ -1 ,.____ __ - Project Management Unit of My Thuan / Ban QLDA My Thu~n (Giai do~n chuftn bi d~u !

tu) ____ -~ ____ __ _ ___ - }--

- Project Management Unit of My Thuan / Ban QLDA My Thu~n (Dµ an duong hanh Jang:

ｾｾ＠ phia Nam) --~-=--=--=--=--=--=--=-- -====-=--=---~- -I .

:--

--;- 272.689.000 ! 16.500.000.000 : 10.000.000.000


performance from


of statement

Luy k~ tht.rc hi~n diu hr tir

khi'ri cong d~n cu&i nam bao

cao

569.510.000

272.689.000

26.500.000.000

Verificating the Techni~I design of project Expense/ Chi phi thAm tra TKKT di! an -:--- l - DHV Joint Stock Company / Cong ty CP xay ~µng & ki~m d!nh DHV ----1--· i

1 6 :Auditing F~nancial statement expense/ Chi phi ki~m toan tai chinh --:

1

734.844.000 l 459.128.972~-- 1.193.972.972

- Southern Auditing and accounting financial consulting services Company limited

(AASCS) / Cong ty TNHH DV TV Tai Chinh KJ Toan va Ki€m Toan Phia Nam (AASCS) : 1.----~- - -- ---- --- ----- - - ·

7

8

Staking for Site Clearance Consultant Expense/ Chi phi hr v~n b& sung dim cqc

GPMB

- VNC Testing and Consultant Joint Stock Company I Cong ty CP Tu v.in & Ki€m Dinh

Cong Trinh VNC

Insurance exp_!n~iture / Chi_phi bao hi~m __

- Bao Viet Insurance / TCT Bao hi~m Vi~t Na~ (Bao Vi~t Sai Gon) ｾ＠ )- -

23

253. 185.1401 101.877.000 355.062. 140

1.832.340.0001 730.389.000] 2.562.729.000

~;-

1.606.4 11 AoQ.L 7.606.4 11.400

MINISTRY OF TRANSPORT/ B() GIAO THONG V ~N TAI

cuu LONG CIPM / TONG CONG TY DAU TU PHA T TRIEN VA QUAN LY DI/ ANH~ TANG CIAO THONG cil'u LONG

SOUTHERN COASTAL CORRIDOR PROJECT/ DI/ AN DU'ONG HANH LANG VEN BIEN PHiA NAM

STATEMENT OF CONSTRUCTION FEES, CONSULTING FEES AND OTHER EXPENDITURES-COUNTERPART FUND/

CHI PHI XA Y LAP, CHI PHI TU VA.NV A CHI PHI KHA.C CUA NGUON VON DOI UNG

Year: 2014 / Niim: 2014

NO.

STT

Description

N(>idung

- Petro Vietnam Insurance Joint stock Corporation / TCT CP Bao hi~m D§.u Khi Vi~t Nam

(Cty BH PVI TP.HCM)

- Petro Vietnam Insurance Joint stock Corporation / TCT CP Bao hi~m D§.u Khi Vi~t Nam

(~ty BH PVI TP.H_C_M~ ),__________ __

- Bao Minh Insurance Corporation / T6ng Cong ty C6 ph§n Bao Minh

9 Evaluating the Technical desi~roject Fees/ L~ phi tb5m djnh TKKT va TOT

- Transport engineering construction and quality management bureau / Cµc Quan ly XD &

CTGT

Code

Mas6

Plan in current Beginning of year

year S6 dtr diu nam K~ ho~ch nam

_ _ , ___ _ 7.141.732.000

4.501.886.828

5.247.980.000

223.817.702

---

Performed in

current year

ThlJC hi~n nam

_ 10 lClearing and disposing bomb expensse / Chi phi ra ph:i born min ____ __,_

1

_ l --Construction Company 3 19 - Ministry of Defence/ Cong ty xiiy dlplg 319- 89 QP ' _ __ - i--6.036.3 11.000!-

i -Truong Son Construction Corporation - Ministry of Defence / T6ng cong ty XD Tnrong

!son -89 QP __ i== ___ _ _

IV !TOT AL/ T6NG C()NG

Prepared by/ Ngu·o·i l~p bi~u

f( Luu Que Duy Phuong

6.498.224.000

181.755.690.000I 164.089.561.764: 39.248.103.3371

ｾ＠Dinh Thi Thuy Ha

24

~

o \ ,.. m,; -~ ｾ＠ zv· s~j I ,c • ~,c;, -

.oi. ｾ＠ a ~:2 j.:: ｾ＠0,\- :;;--~ ｾ＠ :z: ';J


performance from


of statement

Luy k~ thlJC hi~n diu hr tir

kho-i cong d~n cu6i niim b:io

c:io

7. 141.732.000 ---

4.501.886.828

5.247.980.000

223.817.702

6.036.3 I 1.000

6.498.224.000

203.337.665.101


B() GIAO THONG V~N TAI

CUU LONG CIPM

TONG CONG TY DA. U Tlf PHAT TRIEN vA Q UAN LY m,J' ANH~ TA.NG GIAO THONG c(ru LONG


FINANCIAL STATE~IENTS

BAO CAO TAI CHINH

For fiscal year ended 3I/12/2014

DlJ AN DU'ONG HANH LANG VEN BIEN PHfA NAM Cho nam tai chinh k~t thuc ngay 31112/2014

NOTES TO THE FINANCIAL STATEMENTS

THUYET MINH BAO cAo TAI CHINH

(Expressed in VND, unless otherwise stated)

(Th~ hi~n bing d&ng Vi~t Nam va co ghi chu bing d6ng ti~n khac)

I. OPERATIONAL PARTICULARITY OF CUU LONG CORPORATION FOR INVESTMENT, DEVELOPMENT AND

PROJECT MANAGEMENT OF INFRASTRUCTURE/ DAC DIEM HOAT DONG CUA TONG CONG TY DAU Tu·

PHAT TRIEN v A ouAN LY DU AN HAT ANG GIAO THONG cD'u LONG

1.1 Particularity of Cuu Long Corporation for Investment, Development and Project Management of Infrastructure/ D~c di~m cua

Tfing cong ty D§u hr phat tri~n va Quan ly d\f an h:,t dng giao thong Ciru Long

The PMU-MT, an agency within Ministry of Transport, was established on July, 1994 to manage My Thuan bridge project. Then, the

PMU-MT is assigned to manage other projects, currently the PMU-MT has managed 15 from stage of pre-investment to stage of investment

with total investment of more than 25,000 billion VND. The PMU-MT has executed some ODA projects (Southern Coastal Corridor pr~ct,

Lo Te - Rach Soi project, project of connecting central area of Mekong Delta, Ring Road No. 3 & No. 4 - Hochiminh city, etc.) · -,:-~

Ban Quan Ly O\f An My Thu~n la don vi tr\fc thu(k BQ Giao Thong V~n Tai, duqc thanh l~p vao thang 7/1994, nhi~m V\I ban dau la~~ ~1rl

ly d\l an x~y d\fllg du My Thu~n. Sau ?6 duq_c giao ~hi~?1 V\J quan ly th~m m9t s6 d\I an khac? hi~n nay Ban Quan, Ly D\l An ~Y Th~~n ·?H i q~an If dieu hanh t;en 15 d\.f an tu chuan bi dau tu den dau tu v&i 1;1uc dau tu tren 25.000 ty dong. Ben qm~ m9t so d\I an chu~n bj ket thuc (*

Cau Can Tha,cao toe Tp.HCM-Trung Luong, Nam Song H~u, tuyen N2 ... ) Ban QLDA My Thu~n dang trien khai them mQt so d\I an OD , ff D\l an ducmg hanh lang ven bi~n phia Nam,D\f an LQ te- R~ch soi, D\I an kSt n6i trung tam d6ng bing song Cuu Long, vanh dai 3,4 thanhf'

H6 Chi Minh ... ) .

PMU·My Thuan converted Investment Corporation to develop and manage transport infrastructure Cuu Long (abbreviation Cuu Long

Corporation) by Decision No. 1589 / QD-BGTVT July 20, 201 1.

Ban QLDA My Thu~n chuy~n d6i thanh T6ng cong ty Dfru tu Phat tricbn va Quan ly Dv an H~ tfrng Giao thong Cuu Long (ten vi~t tit

T6ng cong ty Cuu Long) theo quy~t djnh s6 1589/QD-BGTVT ngay 20 thang 7 nam 2011.

Total number of staffs working Ln project management / T6ng s6 ngucri tham gia quan ly d\l an : 23 people

1.2 Particularity of project / D~c di~m ciia d1.1· an th1.1·c hi~n d§u hr:

Project: Southern Coastal Corridor Project in Vietnam from Xa Xia border gate - Kien Giang province to crossroad of National Highway No.

I (Km 2252+220) - Ca Mau city.

Ten d\f an: D\I an ducmg Hanh lang ven bi~n phia Nam tren dja ph?n Vi~t Nam tu cua kh§.u Xa Xia - Kien Giang d~n di~m giao QLI (Km

2252+220) - thanh ph6 Ca Mau;

Scope of project and construction area / Phi_tm vi d\f an va dja di~m xay d1.1·ng:

- Start from border of Yietnam/Combodia: from Xa Xia border gate, Kien Giang province.

- Di8m dfru: bien gi&i Vi~t Nam/ Campuchia. Bit dfru tir cira kh§.u Xa Xia, tinh Kien Giang

- End at crossroad of National Highway No. I at Km 2252+220 - South of Ca Mau city, Ca Mau province.

- Di~m cu6i: giao v&i QL 1 A t~i Km 2252+220 phia Nam thanh ph6 Ca Mau, tinh Ca Mau

- Total length of project: 220.00 Km

- T5ng chi~u dai d\! an khoang 220,0 Km

- Construction area: In region ofKien Giang province and Ca Mau province

- Dia di~m xiiy d\!ng: Tren dja ph~n tinh Kien Giang va Ca Mau

Investment funds/ Ngu&n v6n diu tu·:

Funds for the first stage / Ngu6n v6n cho giai do~n I:

- ODA loans from ADB and Non-refundable aid frm Government of Australia / V6n vay ODA

cua Ngan hang phat tri~n Chau Ava Vi~n trq khong hoan ll.li cua Chinh phu Uc: 128 tri~u USD

- ODA loans from Government of Korea/ V6n vay ODA cua Chinh phu Han Qu6c: 202 tri~u USO

- Counterpart fund from Government of Vietnam / V6n d6i ung cua Chinh phu Yi~t Nam: 108 tri~u USD

Total / T6ng c9ng 438 tri~u USO

(equivalent to 8,831 billion VND, at exchange rate l USD=20. l 16 YND/ tuong duong khoang 8,831 ty VND, t~m l~y ty gia 1 USD=20.116

VND)

Funds for the second stage (undetermined) / Ngu6n v6n cho giai dol_ln 2:( chua xac djnh)

- 25 ·


B<) GIAO THONG V~N TAI

CUU LONG ClPM

TONG CONG TY DAU TU' PHAT TRIEN vA QUAN LY D1/ ANH~ TANG GIAO THONG c(Yu LONG

FINANCIAL ST A TEMENTS

BAO C.4O TAI CHiNH

SOUTHERN COASTAL CORRJDOR PROJECT

DI)' AN DUONG HANH LANG VEN BIEN PHfA NAM

For fiscal year ended 3 I /12/2 0 I 4

Cho nfiln tai chinh ket thuc ngay 31/12/20 14


THUYET MINH BAO cAo T Al CHiNH


(Th~ hi~n bing d6ng Vi~t Nam va co ghi chii bing d6ng ti~n khac)

11. ACCOUNTING POLICY I CHE DQ KE TOAN

The PMU-MT implements Accounting policy in accordance with Circular No. 195/2012/TT-BTC dated 15/11 /2012 ofMinistry of Finance.

Cong ty ap dt,mg Che' dQ Ke' toan theo Thong tu' s6195/2012/TT-BTC ngay 15/11/2012 cua Bo Tai Chinh.

2.1 Accounting year / Nien do k€ toan:

The accounting year starts on O 1 January and ends 31 December annually / Tu O 1/0 I d€n 31 /1 2 hang nam

2.2 Currency unit used in the record and principle and method of foreign currency translation / Don vi ti~n t~ sfr d\mg trong ghi chep kS toan

va nguyen tic, phucmg phap guy d6i cac d6ng ti~n khac:

Currency unit used in the record is Vietnam dong, foreign currencies are revalued at the rate ofYietcombank.

Don vi ti~n t~ sfr d\lng trong ghi chep kS toan la ti~n D6ng Vi~t Nam, cac d6ng ti~n khac duqc guy d6i theo ty gia thai diSm duqc cong b6

bai Ngan hang Ngo~i thuong Yi~t Nam

2.3 Form of accounting record: Document Journal / Hinh tht'.rc s6 kS toan ap d\lng : Chung tu ghi s6

2.4 Principle for depreciation of fixed assets / Phuong phap tlnh hao mon tai san c6 djnh : chtta c6 tai san

- 26 -


BQ GIAO THONG V~N TAI

CUU LONG CIPM FINANCIAL STATEMENTS

T6NG CONG TY DAU TU'PHAT TRIEN VA QUAN LY D{J ANH~ TANG GIAO THONG CUU LONG BAO CAO TA.I CHiNH

SOUTHERN COASTAL CORRIDOR PROJECT For fiscal year ended 31/12/2014

DV' AN DUONG HANH LANG VEN BIEN PHiA NAM Cho nam tai chfnh ket thuc ngay 31/12/2014


THUYET MINH BAO cAo TA.I CHiNH


(Th~ hi~n bing d&ng Vi~t Nam va co ghi chu bhg d&ng ti~n khac)

31/12/2014 31/12/2014

t, cash at hank, and development investment agencies t Iieo gfri ngan hang, co: auan ab trr ghat tri~n:

- Agribank / Ngan hang Nong nghi~p va phat triSn nong thon -CN 8

- AOB fund in the CIPM's imprest account in agribank / Y6n AOB

t~i TK t~m (mg cua T6ng Cong ty DTPT & QLOA H~ tfing GT Cfru

Long t~i Ngan hang Nong nghi~p va phat triSn nong thon -CN 8

Foreign currency

Ngo\ll t~

USD 83.812,32

USD 83.812,32

2. Prepaid to contractors <Account No, 33t8} 1 Jrii trrr&c cho ogY'ro ban <JK 3318}

- Joint venture Hang An Construction Joint stock company and Phu Vinh Construction

Ltd.,/ Lien doanh Cty CP XD H~ng An& Cty TNHH XO Phu Vinh (CW 1/1)

- Jo int venture Hoang An Joint stock company,Ha Noi Transportation Construction Joint

Stock company and Thang Long Construction Joint stock company I Lien doanh Cty CP

Hoang An, Cty CPXDCTGT v~n ta i Ha N9i & Cty CPXD Thang Long (CW 7/2)

- Phuong Thanh Transportation Construction and Investment Jiont stock company / Cong

ty C6 Ph!n BT & XO Giao thong Phuong Thanh (CW 7/3 )

- Joint venture East Me Kong Construction Production Investment Services company and

Truong Thinh group/ Lien doanh Cty DVTM-SX& XO Dong Me Kong & T~p doan

Truong Thjnh (CW 7/4)

- Transport Engineering Design fncorporated South (TEDI SOUTH) / Cong ty CP

TVTKGTVT P/Nam (TEDIS)

- Cuu Long Consulting Investment - Trading Construction Company Limited I Cty TNHH

I thanh vien TVDT & XD Cuu Long

- Southern Engineering and Technology Environmental Protection Joint Stock Company /

Cong ty KT&CN Bao v~ MT Phia Nam

- Hoang Dao Energy Joint Stock Company / Cong ty C6 Ph!n Ky Nang Lw;rng Hoang D~o

- Mr/ Ong Romeo B. Cleto

3. Other recejyables <Account 3388}1 cac khoiin phai thy khac <JK 3388}

Local fund/ Ngubn trong mr6-c

Performance of PMU-My Thuan / Phfin thv·c hi~n PMU My Thu~n

- PMU of My Thuan (Project management fees of pre-investment stage)/ Ban QLOA My

Thu~n (Chi phi QLDA giai do~n chu§n bi d!u tu)

- PMU of My Thuan (Southern coastal corridor project) I Ban QLDA My Thu~n ( Chi phi

QLDA DI! an ducrng hanh lang ven biSn phia Nam)

- Office of the Ministry of Transport (Southern coastal corridor project) /Van phong B9

Giao Thong V~n Tai ( Chi phi QLDA D\l' an duong hanh lang ven b i~n phia Nam)

Local currency

VND

1.753,218.366

535.666

1.752.682.700

119.807.894.634

46.215.543.604

24.827 .360.086

47.331.696.943

131.000.000

228.625.000

757.636.000

3 16.033 .000

77.852. 135,016

26. 700.000.000

26. 700.000.000

200.000.000

25.500.000.000

500.000.000

01/01/2014

Local currency

VND

21.037.519.220

21.037.519.220

173.853,088,799

ｾ＠~"JI 17;>1 ·-CONG TY 0 ~MIE~ ~iji

67.424.688.71{3VU Tl! HINH KE

,, l\lEM Tl

31.229.357.5!zli_1' ｾ＠ｾ＠ｾ＠

73.637.996.887

13 1.000.000

228 .625.000

757 .636 .000

316.033.000

127.751.628

) 6,700.000.000

16. 700.000.000

16. 700.000.000

200.000.000

16.500.000.000

(These notes are an integral part of and should be read in conjunction with lhe accompanying financial statements)

(Thuye't minh nay la m9t bQ pMn khong th~ tach rc!i va phai du<,1c doc cung vdi bao cao tai chinh)

- 27 -


B(> GIAO THONG V~N TAI


TONG CONG TY DAU TU PHA T TRIEN VA QUAN LY D1/ AN H~ TANG GIAO THONG ctru LONG BAO cAo TAI CHiNH


D{J AN 0lJONG HANH LANG VEN BIEN PHiA NAM Cho nam tai chinh k~t thuc ngay 3 1/12/20 14


THUYET MINH BAO cAo TAI CHiNH


(Th~ hi~n bfing d6ng Vi~t Nam va co ghi chu bfing d6ng ti~n khac)

31/12/2014 31/12/2014

Foreign currency

Ngo.p. t~

- Office of the Department of Construction Management (Southern coastal corridor

project) /Van phong C\lc Quan Ly Xay D1,T11g ( Chi phi QLDA D\I an dtrcmg hanh tang ven

biSn phia Nam)

External fund/ Ngu6n mr&c ngoai

- Clearance Board Sub Project coastal road along the southern province of Ca Mau -

Department of Transportation Ca Mau Province (Payment for site clearance Ca Mau

province) /Ban Giai Phong M~t Bing TiSu D\I an dtrcmg hanh lang ven biSn phia Nam tren

dia ban tinh Ca Mau - Sa Giao Thong V?n Tai Tinh Ca Mau (Chi phi giai phong m~t bing

dia ph?n Ca Mau)

- Project Management Board Clearance and Resettlement - Department of Transportation

Kien Giang Province (Payment for site clearance Kien Giang province) /Ban QLDA Giai

Phong M~t Bing va Tai Dinh Ctr - Sa Giao Thong V?n Tai Tinh Kien Giang (Chi phi giai

phong m~t bing dia ph?n Kien Giang)

- Steering Committee for income recovery program - the Department of Labour, Invalids

and Social Ca Mau Province (Income Recovery Programme in Ca Mau province) / Ban chi

dc,10 chtrcmg trlnh ph\lc h6i thu nh?P - Sa Lao D(>ng va Thtrcmg Binh Xa H(>i Tinh Ca Mau

(Chuang trinh ph\lc h6i thu nh~p dia ph?n Ca Mau)

- Steering Committee for income recovery program - the Department of Labour, Invalids

and Social Kien Giang Province (Income Recovery Programme in Kien Giang province)/

Ban chi dc,10 chtrcmg trinh ph\lc h6i thu nh~p - Sa Lao D(>ng va Thtrcmg Binh Xa H(>i Tinh

Kien Giang (Chtrcmg trinh ph\lc h6i thu nh~p dia ph?n Kien Giang)

Local currency

VND

500.000.000

51.152.135.016

22.400.000.000

24.013.000.000

1.818. 135.016

2.921.000.000

01/01 /2014

Local currency

VND

4. Basic construction iu progress <Account No, 241 J) ( Chi phi xay ditng co ban d<J 1,619,072.079.640 1,351.308,563.261

dang CIK 2411}

LOCAL FUND EXTERNAL

/DOI tJNG FUND /ABO l ,!il 2,ilZ2,Q72,fi:I0

- Joint venture Hang An Construction Joint

stock company and Phu Vinh Construction 3.270. 127 .264 35.657.892.753 38.928.020.017

Ltd. ,/ Lien doanh Cty CP XD Hing An& Cty

TNHH XD Phu Vinh (CW 1/ 1)

I-------

- Joint venture Hoang An Joint stock

company,Ha Noi Transportation Construction

Joint Stock company and Thang Long 38.824.998.091 492.926.832.962 531.751.831.053

Construction Joint stock company / Lien doanh

Cty CP Hoang An, Cty CPXDCTGT V?n tai Ha

N(>i & Cty CPXD Thang Long (CW 7/2) -

- Phuong Thanh Transportation Construction

and Investment Jiont stock company/ Cong ty 27 .878.477 .948 405.099.987.994 432.978.465.942

C6 Phcln DT & XD Giao thong Phtrcmg Thanh

(CW 7/3) ｾ＠

ｾ＠

(These notes are an integral part of and should be read in conjunction with the accompanying financial state ments)

(Thuye't minh nay la m(>t b6 ph<lon kh6ng thi tach r<'J i va phai dtr<;ic doc cung vdi bao cao tai chinh)

- 28 -


B() GIAO THONG V~N TA.I

CUU LONG CIPM

TONG CONG TY DAU Ttf PHAT TRitN VA QUAN LY Dl/ AN II,:\ TANG CIAO THONG ClJU LONG


BAO CAO TAI CHINH


DV' AN DlfONG HANH LANG VEN BI~N PHIA NAM Cho nlim tai chinh k~t thuc ngay 31/ 12/2014




(Th~ hi~n bing d6ng Vi~t Nam va c6 ghi chu bing d6ng ti~n khac)

- Joint venture East Me Kong Construction

Production Investment Services company and

Truong Thinh group / Lien doanh Cty DYTM-

SX& XD Dong Me Kong & np doan Truong

Thjnh (CW 7/4)

- Transport Engineering Design Incorporated

South (TEDI SOUTH) (research and report on

feas ibility of Southern Coastal Corridor project;

Site clearance landmarking, Road boundary

maker at Nga Bae - Ca Mau City, Thu Bay -

Nga Bae, Minh Luong - Thu Bay, Rach Gia by-

pass) / Cong ty CP TVTKGTVT P/Nam

(TED1S) (cong trinh khao sat, l~p bao cao

nghien cll'I.J kha thi d\r an hanh lang ven bi~n;

cong trinh dm m6c GPMB, CQC m6c IQ gi6i

do~n Nga Bac-Tp. Ca Mau, do~n Thu Bay-

Nga Bae, do~n Minh Luong- Thu Bay, do~n

tuySn tranh R~ch Gia)

- Water and environment research center

(report on effect of environment to project

National Highway 80, National Highway 63) /

Trung tam nghien cll'I.J moi tnrong va nu6c Cl?P

bao cao danh gia tac d9ng moi tnrong d\f an

QL80,QL63) ~ --

- Project Management Unit of My Thuan

(evaluating and choosing contractor for

consulting service no. I , partial project 1 -

SCCP) I Ban Quan Ly D1! An My Thu?n ( danh

gia ll!a ch9n nha th<lu dich V\I tu vful s6 I d\r an

thanh phcln 1 - SCCP)

- Cuu Long Consulting Investment - Trading

Construction Company Limited (translation of

report on evaluating contract of

consultingservice no. 1, partia l project l -

SCCP) / Cty TNHH MQt thanh vien TVDT &

XO Cuu Long (d jch thu~t bao cao danh gia h6

so g6i thclu djch v1,1 tu v§n s6 l d\r an thanh

phcln 1-SCCP)

31.195.54 3.677

11.078.02 6.000

569.51 0.000

0.000 22.50

2.059.21 2.519

-

31/12/2014 31/12/2014

Foreign currency

Ngo~ t~

341.049.107.435

- --

ｾ＠ -

--- ---

-

Local currency

VND

372.244.65 1.112

--

11.078.026.000

- - - -

569.510.000

22.500.000

-- --- -

2.059.212.5 19

- - -

01/01/2014

Local currency

VND

(These notes are an integral part of and should be read in conjunction with the accompanying financial statements)

(Thuye't minh nay la m(lt bQ pMn khong th€ tach rbi va phai dl!<;/C doc cung vdi bao cao tai chinh)

- 29 -




TONG CONG TY DAU TU' PHA. T TRI EN VA QUAN LV Dl/ ANH~ TANG GIAO THONG ctru LONG BAO cAo TAI CHiNH


DlJ AN DU'ONG HANH LANG VEN BIEN PHiA NAM Cho nam tai chfnh kih thuc ngay 31/12/2014


THUYET MINH RAO cAo TAI CHINH


(Th~ hi~n bing dfing Vi~t Nam va co ghi chu biog d6ng ti~n khac)

- DHV Joint Stock Company (expenditure for

appraisal of technical design, partial projects 1,

2, 3 - SCCP) / Cong ty CP xiiy d1,tng & ki€m

dinh DHV (kinh phf thilm tra TKKT dv an

thanh phfin 1,2,3-SCCP)

- Construction Company 319 - Ministry of

Defence (Payment for clearing and disposing

bomb, partial project 1) / Cong ty xiiy d1,tng 319

- 89 Qu6c Phong ( kinh phi ra pha born min v~t

n6 dv an thanh phfin I) - '----

- Truong Son Construction Corporation -

Ministry of Defence (Payment for clearing and

disposing bomb, partial project 1) / T6ng Cong

Ty XD Trnong Scm - 89 Qu6c Phong ( kinh

phi ra pha born min v~t n6 dv an thanh phfin 2)

- Southern Auditing and accounting financial

consulting services company limited (AASCS)

(Auditing Financial Statement of year

2009,2010,2011,2012,2013) I Cong Ty TNHH

DV TV Tai Chinh K~ Toan va Ki€m Toan Phia

Nam (AASCS) (kiSm toan tai chinh nam

2009,201 0,2011 ,2012,2013)

- VNC Testing and Consultant Joint Stock

Company ( Staking for Site Clearance

Consultant) / Cong Ty CP Ttr viln & KiSm djnh

cong trinh VNC (kinh phi tu viln b6 sung d.m CQC GPMB)

- Transport engineering construction and

quality management bureau / C1,1c Quan ly XD

&CLCTGT

- Bao Viet Saigon Insurance (Partial project 3

Insurance - SCCP) / TCT Bao hiSm Vi~t Nam (

Bao Vi~t Sai Gon) (bao hi~m dv an TP3-

SCCP)

- Petro Vietnam Insurance Joint stock

Corporation / TCT CP Bao hi€m Dfiu Khi Vi~t

Nam (Cty BH PVI TP.HCM)

1.217.68 3.972

6.111.87 8.000

6.498.22 4.000

355.06 2.440

2.562.72 9.000

223.8 17.702

8.451.5 86.000

4.501.8 86.828

31/12/2014 31/12/2014

Foreign currency

NgO\ti t~

Local currency

VND

1.217 .683.972

6.111.878.000

~-

6.498.224.000

355.062.440

2.562.729.000

223.817.702

8.451.586.000

4.501.886.828

01/01 /2014

Local currency

VND

ｾ＠ ,/;) '.J "'

ｾ＠, iCM M"IEII Ml CH VU l\J l.:HiHH KE

v~ KIEM T

PJllANA ,'-------::. ｾ＠


(Thuye't minh nay Iii mot bo ph~n kh6ng thi tach roi va phai dt1QC dQC cilng vdi bao cao tai chinh)

- 30 -




TONG CONG TY DAU TU' PHAT TRIEN VA QUAN LY Dl/ AN~ TANG GIAO THONG ClJU LONG BAO cAo TAI CHINH

SOUTHERN COASTAL CORRIDOR PROJECT For fiscal year ended 3 1/12/2014

Dlf AN 0 U'C5NG HANH LANG VEN BIEN PHIA N AM Cho ni'lm tai chinh kih thuc ngay 31/12/2014

NOTES TO THE FINANCIAL ST A TEMENTS

THUYET MINH BAO cAo TA.I CHiNH


(Th~ hi~n b~ng c16ng Vi~t Nam va co ghi chu bing c16ng ti~n khac)

31/12/2014 31/12/2014

ｾ＠

- Petro Vietnam Insurance Joint stock

Corporation I TCT CP Bao hi~m Dfiu Khi Vi~t 7.141.732.000

Nam (Cty BH PYI TP.HCM)-TP2

-- Bao Minh Insurance Corporation / T6ng

5.247.980.000 Cong ty C6 phfin Bao Minh -TP2

- Cuu Long Consulting Investment - Trading

Construction Company Limited / Cty TNHH 60.477.000

M9t thanh vien TVDT & XD Cuu Long

- Partnership of SMEC, CECI and BAECCO /

Lien danh TV SMEC lien k~t CECI va Bach

Khoa ( tu vin giam sat)

-

- Mr. Romeo B. Cleto - -

- Asian Development Bank (Interest

expenditures) I Ngan hang phat tri~n Chau A (ADB) (lai vay trong thai gian xay d\lllg)

- In which: Divided by fund/ Trong do: Phan theo ngu6n v8n

Local fund / Ngu6n trong nu·o·c

Foreign currency

Ngo?i te

160.684.678.959

485 .314.993 -

25.896.812.103

Performance of PMU-My Thuan / Ph~n thl}'C hi~n PMU My Thu~n


Ltd. ,/ Lien doanh Cty CP XD Hing An& Cty TNHH XD Phu Vinh (CW 1/ 1)

- Joint venture Hoang An Joint stock company,Ha Noi Transportation Construction Joint

Stock company and Thang Long Construction Joint stock company / Lien doanh Cty CP

Hoang An, Cty CPXDCTGT v~n tai Ha N9i & Cty CPXD Thang Long (CW 7/2)


ty C6 Phfin DT & XD Giao thong Phuang Thanh (CW 7/3)


Truong Thinh group / Lien doanh Cty DVTM-SX& XD Dong Me Kong & T~p doan

Truang Thjnh (CW 7/4)

- Transport Engineering Design Incorporated South (TEDI SOUTH) (research and report

on feasibility of Southern Coastal Corridor project; Site clearance landmarking, Road

boundary maker at Nga Bae - Ca Mau City, Thu Bay - Nga Bae, Minh Luong - Thu Bay,

Rach Gia by-pass) / Cong ty CP TVTKGTVT P/Nam (TEDIS) (cong trinh khao sat, l~p

bao cao nghien cuu kha thi d!J an hanh lang ven bi~n; cong trinh cfun m6c GPMB, c9c m6c

IQ gi&i do?n Nga Bac-Tp. Ca Mau, do?n Thu Bay- Nga Bae, do?n Minh Luang-Thu Bay,

do?n tuy~n tranh R?ch Gia)

Local currency

VND

7.141.732.000

ｾ＠

5.247.980.000

60.477.000

---

l 60.684.678.959

485.314.993 -

25.896.812. l 03

157 .271.452.441

157 .271.452.441

3.270.127.264

38.824.998.091

27 .878.477 .948

31.195.543.677

11.078.026.000

01 /01/20 14

Local currency

VND

124.684.655.125

124.684.655.125

2.733 .640.614

27. 650. 108.923

21.268.463.671

18.282.008.428

11.078.026.000


(Thuye't minh nay la m(\t b(\ ph?n kh6ng th€ tach r<'Ji va phiii du'c;IC d<;>c cung vdi bao cao tai chlnh)

- 31 -


BQ GIAO THONG V~N TAI


TONG CONG TY DAU TU PHA T TRIEN VA QUAN LY D(f ANH~ TA.NG CIAO THONG cuu LONG BA.0 cAo T Al CHiNH


Dlf AN £MONG HANH LANG VEN BIEN PHIA NAM Cho nam tai chinh k~t thuc ngay 31112/2014


THUYET MINH BAO cAo TA.I CHINH


(Th~ hi~n bling dfing Vi~t Nam va co ghi chu bling dfing ti~n khac)

31/12/2014 31/12/2014

Foreign currency

Ngof;ii t~

- Water and environment research center (report on effect of environment to project

National Highway 80, National Highway 63) / Trung tam nghien Cll'U moi tn.rong va nu6c

(l~p bao cao danh gia tac d(mg moi truang d\f an QL80,QL63)

- Project Management Unit of My Thuan (evaluating and choosing contractor for

consulting service no. 1, partial project 1 - SCCP) I Ban Quan Ly Dl,T An My Thu~n ( danh

gia ll,Ta ch9n nha th~u dich v1,1 tu vfin s6 I d\I an thanh ph~n 1 - SCCP)

- Cuu Long Consulting Investment - Trading Construction Company Limited (translation

of report on evaluating contract of consultingservice no. 1, partial project 1 - SCCP) I Cty

TNHH M9t thanh vien TY:0T & XD CIII.I Long (dich thu~t bao cao danh gia h6 s0' g6i th~u

djch v1,1 tu v~n s6 I d\I an thanh ph~n 1-SCCP)

- DHY Joint Stock Company (expenditure for appraisal of technical design, partial projects

1, 2, 3 - SCCP) I Cong ty CP xay d\fng & ki@m dinh DHV (kinh phi th~m tra TKKT d\I an

thanh ph~n 1,2,3-SCCP)

- Construction Company 3 19 - Ministry of Defence (Payment for clearing and dispos ing

bomb, partial project I) / Cong ty xay d\Iflg 319 - B9 Qu6c Phong ( kinh phi ra pha born

mln v~t n6 d\I an thanh ph~n 1)

- Truong Son Construction Corporation - Ministry of Defence (Payment for clearing and

disposing bomb, partial project 1) I T6ng Cong Ty XD Truong San - B9 Qu6c Phong (

kinh phi ra pha born min v~t n6 d\I an thanh ph~n 2)

- Southern Auditing and accounting financial consulting services company limited

(AASCS) (Auditing Financial Statement of year 2009,2010,20 11,2012,2013) I Cong Ty

TNHH DV TV Tai Chinh K€ Toan va Ki@m Toan Phia Nam (AASCS) (kiSm toan tai chinh

nam 2009 ,20I0,2011 ,2012,2013)

- VNC Testing and Consultant Joint Stock Company ( Staking for Site Clearance

Consultant) / Cong Ty CP Tu vfin & KiSm djnh cong trinh VNC (kinh phi tu v~n b6 sung

dim c9c GPMB)

- Transport engineering construction and quality management bureau / C1,1c Quan ly XD &

CLCTGT

- Bao Viet Sai gon Insurance (Partial project 3 Insurance - SCCP) / TCT Bao hi @m Vi~t

Nam ( Bao V i~t Sai Gon) (bao hi@m dl,T an TP3- SCCP)

- Petro Vietnam Insurance Joint stock Corporation I TCT CP Bao hi@m D~u Khi Vi~t Nam

(Cty BH PVI TP.HCM)

- Petro Vietnam Insurance Joint stock Corporation / TCT CP Bao hiSm D~u Khi V i~t Nam

(Cty BH PVI TP.HCM)

- Bao Minh Insurance Corporation I T6ng Cong ty C6 ph~n Bao Minh

- Cuu Long Consulting Investment - Trading Construction Company L imited / Cty TNHH

M9t thanh vien TVDT & XD Cuu Long

Local currency

VND

569.510.000

22.500.000

2.059.212.519

1.217 .683.972

6.111.878.000

6.498.224.000

355.062.440

2.562.729.000

223.817.702

8.451.586.000

7. 141.732.000

4.501.886.828

5 .247 .980.000

60.477.000

01/01/2014

Local currency

VND

569.510.000

22.500.000

2.059.212.51 9

6.498.224.000

253.185.440

1.832. 340.000

223.817 .702

8.451.586.000

7.141.732.000

4 .501 .886.828

5.247.980.000


(Thuye't minh nay la m¢t b¢ ph~n kh6ng th€ tach rc1i va phai du'<;lc dQC cung vdi bao do tai chinh)

- 32 -


B(> GIAO THONG V~N TA.I

CUU LONG CIPM

TONG CONG TY DAU TUPHAT TRIEN VA QUAN LY D1/ A.NH~ TANG GIAO THONG CUU LONG

FINANCIAL ST ATEMENTS

BA.O CA.0 TAI CHi NH

SOUTHERN COASTAL CORRIDOR PROJECT For fiscal year ended 31/12/201 4

Dl/ AN DVONG HA.NH LANG VEN BIEN PHiA NAM Cho narn tai chfnh ket thuc ngay 31/ 12/2014




(Th~ hi~n bing d&ng Vi~t Nam va c6 ghi chu bling d6ng ti~n khac)

31/12/2014 31/12/2014 0 1/01 /2014

External fund / Ngu&n nu·6·c ngoai

Foreign currency

Ngo~ t~

- Partnership of SMEC, CECI and BAECCO / Lien danh TV SMEC lien kSt CECI va

Bach Khoa (tll' v~n giam sat)

- Asian Development Bank (Interest expenditures) / Ngan hang phat triSn Chau A (ADB)

(]ai vay trong thoi gian xiiy d\IDg)


Ltd. ,/ Lien doanh Cty CP XD H~ng An& Cty TNHH XD Phu Vinh (CW 1/1)



Hoang An, Cty CPXDCTGT v~n tai Ha N('>i & Cty CPXD Thang Long (CW 7/2)


ty C6 Ph~n DT & XD Giao thong Phuong Thanh (CW 7/3)



Trnong Thjnh (CW 7/4)

- Mr. Romeo B. Cleto

5. Payables to contractor (Account No. 3311) / Phai tra cho n~tioi ban (TK 3311)

Local fund / Ngu6n trong nu·6'c

Performance of PMU-My Thuan / Ph§n th1_rc hi~n PMU My Thu~n

- DHV Joint Stock Company / Cong ty CP xiiy d\IDg & ki~m djnh DHV

- Construction Company 319 - Ministry of Defence / Cong ty xiiy di.mg 319 - B('> QP

- Bao Viet Saigon Insurance / TCT Bao Hi@m Vi~t Nam (Bao Vi~t Sai Gon)

- Cuu Long Consulting Investment - Trading Construction Company Limited / Cong ty

TNHH MTV Tu v~n D~u tu & Xiiy d\IDg Ci'.ru Long


(AASCS) I Cong ty TNHH DVTV Tai chinh K8 toan & Ki~m toan Phia Nam (AASCS)

- Cuu Long Consulting Investment - Trading Construction Company Limited / Cong ty

TNHH MTV Tu v~n D~u tu & Xiiy d\IDg Ci'.ru Long

External fund / N1rn6n nu·o·c ngoai (v6n vay)



Hoang An, Cty CPXDCTGT v~n tai Ha N('>i & Cty CPXD Thang Long (CW 7/2)


ty C6 Ph~n DT & XD Giao thong Phuong Thanh (CW 7/3)

Local currency Local currency

VND VND

1.461.800.627.199 1.226.623.908.136

160.684.678.959 140.322.398.040

25.896.812.103 15.738.691.145

35 .657 .892.753 33 .807 .694.403

492.926.832.962 409.080.656.942

ｾ＠1:)011 lZp

405.099.987.994 ｾ＠380.152.768.3~ HIEW ~iJu I VU lll 1

11iHH 1.f 341.049.1 07.435 247.521.699 .2,~ EM 10

PlllA NA! 485.314.993 ------::-:

ｾ＠ｾ＠

22.031.555.450 19. 705.021.198

949.240.419 944.453.419

949.240.419 944.453.419

23.711.000 23 .71 1.000

75.567.000 75 .567.000

845.174.600 845 .174.600

519 519

300 300

4.787.000

21.082.315.031 18. 760.567. 779

1.115.254.497 1.11 5.254.497

17.645.313.282 17.645.313.282


(Thuye't minh nay la mQt bQ ph~n khong thl tach roi va phai du'QC dQC cung vdi bao cao tai chinh)

- 33 -


B() GIAO THONG V~N TA.I

CUU LONG CIPM FINANCIAL STAT EM ENTS

TONG CONG TY DAU Tlf PHA T TRI EN VA QUAN LY DV AN H~ TANG GIAO THONG c(ru LONG BAO CAO T Al CHINH

SOUTHERN COASTAL CORRlDOR PROJECT For fiscal year ended 3 1/12/2014

Dl/ AN DVONG HANH LANG VEN BIEN PHiA NAM Cho nam tai chinh k~t thuc ngay 31/12/2014




(Thi hi~n bing clfing Vi~t Nam va co ghi chu bing clfing ti~n khac)

31/12/2014 31/12/2014

Foreign currency

Ngo<;1i t~



Tnrang Thinh (CW 7/4)

6. Taxes payables and statutory ohJjgatjons/ Thue ya pie khoiin phai pop Nha OU:O'C

Z, Other payables( Cac khoan pbai tra, pbai non kbac; - Bank interest of ADB Funds in the CIPM's imprest account in agribank/ Lai ti~n gl'.ri ngan

hang cua v6n ADB t<;1i TK t<;1m (mg cua T6ng Cong ty D~u tu phat tri@n va Quan ly di,!' an

h?- t~ng giao thong Cl'.ru Long

- Interest charges during construction /Phi lai vay trong thcri gian xay dvng

- ADB Funds in the CJ PM's imprest account / V6n ADB tc.ii TK tc.im i'.rng

cho T6ng Cong ty 0l1u tu phat tri€n va Quan ly d\J' an Hc.i tl1ng giao thong

Cl'.ru Long

+ 1st Advances /Tc.im (mg dQ't l

+ 2nd Advances /Tc.im ung ctQ't 2

ｾ＠ｾ＠ '

8, Investment funds t Nguoo yon oay tu;;

USO 1.000.000,00

USD 1.500.000,00

21.036.000.000

31.869.000.000

8.1 State budget fund (Counterpart fund}/ Ngu6n v6n ngan sach trung u·O'ng (v6n d6i frng):

Performance of PMU-My Thuan, directly capitalized to these following units/ Phlln thgc hi~n

PMU My Thu~n da dp tn.rc ti@p v6n cho cac dO'n vj:

- Transport Engineering Design Incorporated South (TEDI SOUTH) / Cong ty CP

TVTKGTVT P/Nam (TEDIS)

- Water and environment research center / Trung tam nghien cuu moi truang va nu6c

- Project Management Unit of My Thuan / Ban QLDA My Thu~n


Mc)t thanh vien TVDT & XD Cl'.ru Long

- DHV Joint Stock Company / Cong ty CP xay dvng & ki@m djnh DHV

- Construction Company 319 - Ministry of Defence I Cong ty xay dvng 319- B(> QP

- Truong Son Construction Corporation - Ministry of Defence / T6ng c6ng ty XD Tnrcrng

Son - Be) QP


(AASCS) / Cong ty TNHH DV TV Tai Chinh KS Toan va Ki@m Toan Phia Nam (AASCS)

- VNC Testing and Consultant Jo int Stock Company / Cong ty CP Tu v~n & Ki&m Dinh

Cong Trinh VNC

- Southern Engineering and Technology Environmental Protection Joint Stock Company /

Cong ty KT & CN Bao V~ MT Phia Nam

Local currency

VND

2.321.747.252

353.382

53.027.077.774

122.077 .774

52.905.000.000

203.337.665.101

83.286.359.042

11.209.026.000

569.510.000

272.689.000

2.237 .648.000

1.193.972.972

6.036.311.000

6.498.224.000

355.062.140

2.562.729.000

757 .636.000

01 /01/2014

Local curre ncy

VND

21.037.519.220

1.519.220

164.089.561.764

71.939.274.070

11.209.026.000

569.510.000

272.689.000

2.237.648 .000

734.844.000

6.036.311.000

6.498.224.000

25 3. 185 .140

1.832.340.000

757 .636.000


(Thuye"t minh nay la mQt bQ ph~n khong th€ tach roi vi\ phai du'<;lc dQC cung vcli bao cao ti\i chinh)

- 34 ·


B(> GlAO THONG V~N TA.I


TONG CONG TY DAU TU' PHAT TRI.EN vA QUAN LY Dl/ ANH~ TANG GIAO THONG Cu'U LONG BAO cAo TAI CHiNH


Dl/ AN 0VONG HA.NH LANG VEN BIEN PHiA NAM Cho nam tai chinh k~t thuc ngay 31/12/2014



(Expressed in VND, unless othenvise stated)

(Th~ hi~n bling dfing Vi~t Nam va co ghi chu bling dfing t i~n khac)

31/12/2014 31/12/2014 01/01/2014

Foreign currency

Ngo~ t~

- Hoang Dao Energy Joint Stock Company / Cong ty C6 phful ky nang luqng Hoang D~o

- Bao Viet Saigon Insurance / TCT Bao hiSm Vi~t Nam (Bao Vi~t Sai Gon)

- Petro Vietnam Insurance Joint stock Corporation / TCT CP Bao hiSm Dftu Khi Yi~t Nam

(Cty BH PVI TP.HCM)

- Petro Vietnam Insurance Joint stock Corporation I TCT CP Bao hiSm Dftu Khi Yi~t Nam

(Cty BH PY! TP.HCM)

- Transport engineering construction and quality management bureau / C1,1c Quan ly XD &

CLCTGT

- Bao Minh Insurance Corporation / T6ng Cong ty C6 phftn Bao Minh

- PMU of My Thuan (Southern coastal corridor project) / Ban QLDA My Thu~n ( Chi phi

QLDA DI! an duong hanh lang ven biSn phia Nam)


M9t thanh vien TVDT & XD Cw Long

Construction / Xay Hip


Ltd., I Lien doanh Cty CP XD H[ng An& Cty TNHH XD Phu Vinh (CW 1/1)



Hoang An, Cty CPXDCTGT v~n tai Ha N9i & Cty CPXD Thang Long (CW 7/2)


ty C6 Phftn BT & XD Giao thong Phuong Thanh (CW 7/3)



Truong Thinh (CW 7/4)

8.2 Other funds/ Ngu6n v6n khac

External fund (ADB loan) / Ngu6n nu·o·c ngoai (v6n vay ADB)

Construction / Chi phi xay l~p


Ltd., I Lien doanh Cty CP XD H[ng An& Cty TNHH XD Phu Yinh (g6i thftu CW 1/1)



Hoang An, Cty CPXDCTGT v~n tai Ha N9i & Cty CPXD Thang Long (g6i thftu cw 7/2)


ty C6 Phftn BT & XD Giao thong Phuong Thanh (g6i thftu CW 7/3)

Local currency

VND

316.033.000

7.606.411.400

7.141.732.000

4.501.886.828

223.8 17.702

5.247.980.000

26.500.000.000

55.690.000

120.051 .306.059

3.503 .520.159

47.330.792.697

36.54 1.675.800

32.675.317.403

Local currency

VND

316.033.000

7.606.411.400

7.141.732.000

4.50 1.886.828

223.817.702

5.247.980.000

2.967.033.509

36.155.903.529

29.93 I .661 .523

23.095.689.133

l.540.088.675.949 1.358.067.069.098

1.353.143.947.668 I .201.878.228.285

35.424.499.859 33.574.301.509

529.521.327.463 466.884.296.552

403.618.836.946 385.073.614.774


(Thuye't minh nay la mc;,t be;, pMn khong thi tach rcJi va phai du'Qc dQC cung vdi bao cao tai chinh)

- 35 -


B() GIAO THONG V~N TAI


TONG CONG TY DAU TU' PHAT TRIEN vA QUAN LY D{J ANH~ TANG GIAO THONG c(ru LONG BAO cAo TAI CHINH


Dl)' AN DUONG HANH LANG VEN BIEN PHIA NAM Cho nam tai chinh ket thuc ngay 31 /12/201 4




(Th~ hi~n bhg o6ng Vi~t Nam va co ghi chu b~ng o6ng ti~n khac)

31/12/2014 31/12/2014

Foreign currency

Ngo~i t~


Truong Thinh group I Lien doanh Cty DVTM-SX& XD Dong Me Kong & T~p doan

Truong Thinh (g6i thiu CW 7/4)

Consulting fee / Chi phi tu vfin giam sat

- Partnership ofSMEC, CECI and BAECCO / Lien danh TV SMEC lien ket CECI va Bach Khoa

Site clearance Independent monitoring Consulting fee I Chi phi tu vfin giam sat doc lap

cong tac GPMB & TDC 1 &2

- Mr Romeo B.Cleto

Interest Expenditures / Chi phi lai vay

- Asian Development Bank (ABD)- Interest expenditure in construction period / Ngan hang phat

tri6n Chau A (ADB)- Lai vay trong thO'i gian xay d\!ng

Amount disbursed by ADB / S6 ti6n ADB da giai ngan

Total in USD USO AUD VND

T6n2: cong quy

Year /Nam

2009 3.055.763 ,16 416.785,00 12.528.932.506 4.072.862,66

- - --Year /Nam

283.552,34 240.765,74 3.814 .333.774 704.556, 16

2010 -Year /Nam

2011 11.851.904,8 1 385.458,54 316.802.318.998 27 .668 . 728,88

1----

Year /Nam

2012 9.098 .035,05 402.095, 11 209.508. I 34.969 19.649.199,33

Year /Nam 4.603.238,59 263.535,58 196.394.435.099 14.29 1.845,33

20 13 - - C-----

Year /Nam 726.894,20 331.826,61 160.3 12 .347.029 8.617.080,46

2014

Total / CQng 29.619.388,15 2.040.466,58 899.360.502.375 75.004.272,82

9. OTHER INFORMATION/ THONG TIN KHAC:

These financial statements do not include EDCF loan from Korea.

Bao cao tai chinh nay chua bao g6m v6n vay EDCF cua Han Qu6c.

Local currency

VND

384 .579.283.400

160.684.678.959

160.684.678.959

485.314.993

485.314.993

25 .774.734.329

25.774. 734.329

Total in VND

T6ng cQng Quy VND

69.004.480. 75 1

-

13 .265 .755.775

-

570.346.065.652

-

407.62 1.759. 373

-

297.829.007.547

-

182.021 .606.851

1.540.088.675.949

01/01/2014

Local currency

VND

316.346.015.450

140.322.398.040

140.322.398.040

127.751.628

127.751 .628

ｾ＠

15.738.691. Jl~ CONG TY

15 738 69 1 f ,ll~HIEIIHUU . . . iTil u TV'

:Hitotd' I\ KIF.M TO

rn{A NA! .~ ｾ＠

Comparative informations are from audited financial statements for the year ended 31 december 2013 by Southern auditing and

accounting finacial consulting services company limited (AASCS)

S6 li~u so sanh la s6 li~u tren bao cao tai chinh k€t thuc ngay 31 thang 12 nam 2013 da duqc Cong ty Ki~m toan AASCS ki~m toan.


(Thuye't minh nay la mQt bQ ph~n khong th€ tach n:!i va phiii al1<;Jc dQC cung vdi bao cao tai chinh)

- 36 ·



CUU LONG CIPM FINANCIAL STATEMENT S

TONG CONG TY DAU TU' PHAT T RIEN VA Q UAN LY Dl/ ANH~ TANG GIAO THONG ClJU LONG BAO cAo TAI C HINH

SOUTHERN COASTAL CORRIDOR PROJECT For fiscal year ended 31/12/201 4

Dlf AN DUONG HANH LANG VEN BIEN PHiA NAM Cho n1im tai chinh k~t thuc ngay 3 1/1 2/20 14

Prepared by/ Ngu·o·i l~p bi€u

/i Luu Que Duy Phuong




(Th~ hi~n bling d6ng Vi~t Nam va co ghi chu biing d6ng ti~n khac)

31/12/2014 31/12/2014

Foreign currency

Ngoc;1i t~

Local currency

VND

01/01/2014

Local curre ncy

VND

Dated December 31 st,2014/ Ngay 31 thang 12 nam 2014

Dinh Thi Thuy Ha

(These notes are an integral part of and should be read in conjunction with the accompanying financial state ments)

(Thuye't minh nay la mot bQ ph~n kh6ng th€ tach roi va phai du'~C d QC cung vdi bao cao ta i chinh)

- 37 -

cuu LONG CJPM / TONG CONG TY DAU TU PHAT TRIEN VA QUAN LY Dl/ ANH~ TA.NG GIAO THONG c(r'u LONG

SOUTHERN COASTAL CORRIDOR PROJECT/ Dlj AN DVONG HA.NH LANG VEN 131EN PHIA NAM

Account

No. Description

Tai Ten tai khoan

khoan

Agribank-Branch 8 (TK34760) / Ngan hang N6ng

11210309 nghi¢p va Phat tri~n N6ng th6n-Chi nhanh 8

(TK34760) - - - - -- - - -

11220301 Agribank-Branch 8 / Ngan hang N6ng nghi~p va

Phat tri0n N6ng th6n-Chi nhanh 8 --

24111 Capital construction in process / Xay d\ffig co ban

do dang xay dt_Ing --- -

24113 Capital construction in process / Xay dl,Ing co ban

do dang chi phi khac

331111 Trade payables/ Phai tra cho ngtro-i ban ----

331131 Trade payables / Phai tra cho nguo-i ban - -

331811 Prepaid to contractors / Tra truoc cho nguo-i b~

331831 Prepaid to contractors/ Tra trnoc cho nguo-i ban

3339 Fees/ Phi, I~ phi va cac khoan phai ni)p khac _ ,________

33882 PMU expenditures /Chi phi BQLDA -

33885 Interest /Lai ti6n gui TK ~m t'.rng

33886 Other payables /Cac khoan phai tra phai n2P khac

4411 Funds granted by State budget / Ngu6n v6n ngan

sach cfrp

4418 ADB Funds / Ngu6n v6n vay ADB

Total/ T6ng cqng

Prepared by / Ngu·o·i l~p bi~u

_fl( Luu Que Duy Phuong

TRIAL BALANCE FOR FISCAL YEAR 2014

BANG CAN DOI SO TAI KHOA.N NAM 2014

31/12/2014

Beginning balance Transaction Ending balance

sa du· dinky S6 phat sinh S6 du· cu6i ky

Debit/ Ng Credit I Co Debit / Ng

51.1 69.738.550

- - - -

21.037.519.220 31.885.600.960

- - - - -

1.140.497 .040.587 235.519.767.004

- --- - - -

210.8 11.522.674 32.243.749.375

18.760.567.779 179. 166.737.748 - - - -

944.453.419 32.055.082.214 - - --- --- - -

172.292.043 .171 - -- - -

1.561.045.628 169.968.000 ｾ＠ - --

18.236.398 -

16. 700.000.000 I 0.000.000.000 ｾ＠ -- - -

1.519.220 - - - - -

2 1.036.000.000 51.152.135 .0 16 - - -

164.089.56 1.764

--

1.358.067 .069.098

1.562.899 .171.280 t.562.899.171 .280 623.381.015.265

Chief Accountant/ K~ toan tru·o·ng

ｾ＠Din~ ｾ＠

Credit/ Co Debit / Ng Credit / Co

5 1. 169.202.884 535.666

--

51.170.437.480 1.752.682.700

- - - -

l.376.0 16.807.591

- - -

243.055.272.049

-181.488.485 .000 21.082.3 15.03 1

- - - -

32.059.869.214 949.240.4 19

53.917.442.537 118.374.600.634 -297.719.628 1.433.294.000

-18.589.780 353.382

-----

26. 700.000.000 ｾ＠

-1.519.220 ---

3 1.991.077.774 5 1.152.135.016 53.027.077.774 -- - - - -

39.248.103.337 203.337.665.1 01

- --182.021.606.851 l .540.088.675 .949

623.381.015.265 l .818.485.327.656 1.818.485.327.656

~~ated December 3 1 st,20 14

1/-,~~:0.Qi)f~gai 3 l thang 12 nam 2014

bl ._) ./i·6t-!G ~:'..Gener~ ire~tor / Tf>ng~ iam d6c ' JI • 'r . ..., l·.', . ~, ,· ;'11\LI Tu ?ll.r-i I n F: , , · , ,, .. . J . \.

1 • I ,. -, , • • •, I .r. • ' · ! . : .~ l;,•:!;\N t.~ fl,_ ·? / ._.._ r, I • ., ., a ., , '·l1•c-•·p" -y · :) \::1:, : i\t-p _, Lu t , l!l:...d't .1.:..i... ;

·,.,. ｾ＠ c,, ... ' ' O" r- ,;;":; ~< , .,.,., J W ·· -:..""" ~ '"- :J\.,)t..J .... . ~1/~ ... ·o' ;';-~--~r> uong

,_//4'-'i-1 ,-.., ,\I.; .,;{7 ,:.~!..'~.~~ .

Documents

Audited Project Financial Statements - adb.org · Investment implementation by project,work and item Bao cao thvc hi~n dv an dfru tu theo dv an, c6ng trinh Statement of construction