Báo cáo tài chính hợp nhất quý 4 năm 2014 - Công ty Cổ phần Thủy điện Cần Đơn
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CONG TY CO PHA.N
CONG HOA
THiJY DI1j:N cAN DON
xA HOI
CHU NGHIA VIl~T NAM
D{}cl~p - Tl}' do - Hanh phuc
-----------000-----------
S6: oS CT/CB- TT
V/v: Giai trinh s6 lieu tren Bdo cao
kit qua SXKD quy"IV nam 2014
Kinh girl:
Uy Ban clnmg khoan
Binh Phuoc, ngay 25 (hang 01 nam 2014
Nha mroc
S6' giao djch chirng khoan Thanh ph8
H8 Chi Minh
- Can ctr vao s6 lieu Bao cao tai chinh quy IV nam 2014 cua Cong ty C6 phan Thuy
di~n c§n Dan.
Cong ty C6 phan Thuy di~n c§n Dan xin duoc giai trinh voi
Sa
GDCK Thanh ph6
H6 Chi Minh v~ loi nhuan tren Bao cao k~t qua hoat dQng SXKD quy IV nam 2014 cao han
cung ky nam tnroc nhir sau:
Trong quy IV nam 2014 thai ti~t thuan loi, mroc v~ nhieu nen viec chay may phat di~n
duoc lien hIC san hrong di~n dat cao han va chi phi Tai chinh cua dan vi ky nay th~p han so
voi cung ky nam truce do do loi nhuan cao han.
Tren day la giai trinh
vS
Bao cao k~t qua hOi;ltdQng SXKD quy IV nam 2014 cua
Cong ty c6 ph§n thuy di~n c§n Dan.
Tran tr(Jngkinh chao!
Noi nhan:
- Nhu kinh gin;
_Luu VP,
n.r-
Ten
V
·-----.~~~------
J!"
A
,
TONGCONGTYSONGDA
"
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?,..
",,'
CONG TY CO PHAN THUY DI~N CAN DON
BAo cAo TAl CHINH
HOPNHAT
..
QUY IV NAM 2014
Blob Phuoc, thang 01 nam 2015
Mftu CBTT-03
Ban hanh thea Thong tu s6 38/2007/TT-BTC
ngay 18/4/2007 ella BQ tnrong BTC
TONG CDNG TY SONG DA
CONG TY CO PRAN TRUY iHtN CAN DON
TT Thanh Binh - Ruy~n Bu Dap - Tinh Binh Phutrc
BAocAoTAI
CHINH TOM TATHQP NHAT
Quy IV nam 2014
I
d8i k~ toan
Bang din
IJVT: VND
SB du d~u
SB du cuBi kY
NQi dung
.-_ I
Tid
san---_ng~n
han
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tu«
va cdc khoan tuong
_-_ ..•••......__
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duong tiJn
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ky
321.736.668.576
_-_ .. -_ __
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.•.•......••.....• - .. _----_ 43.138.236.988
__
--_ .. _--_._ ---_ .. ---_25.054.485.687
.. _
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2 Cdc
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55.307.145.137
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3 Cdc khodn pluii thu ngdn lum
197.404.095.080
174.338.218.596
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4 Hang tan kho
18.830.211.241
15.203.180.686
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.•.•••....••....••.....•••.......•......
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2.801.858.495.
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774.744.590.982
803.198.496.813
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_ •...•.....••....•....•............. _.
- Tai san e6 dinh vo
hinh
3.400.000.000
3.400.000.000
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-- - --..-..-.--- - -..-----.- --.-- -- -5 Tai san dai ltfln khae
0
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1.841.309.273
1.84J.309.27 i$N
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7.317.399.705
9. 643. 133. 1 r.li5' IA
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1.296.136.647.137
1.143.649.886.5E:~~
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995.210.549.914
812.228.801.712
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995.175.954.317
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812.194.206.115
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409.991.500.000
- V 6n d§.utu eua
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1.212.070.479
1.212.070.479
- V 6n khae eua ehu sa hCru
459.991.500.000
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142.702.383.193
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- Loi nhuan sau thue chua phan ph6i
343.584.222.520
258.288.252.443
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- Ngu6n v6n dfiu tu XDCB
0
0
..; ..N~~J~·ki~h~i~i·~d·~~jkhd~·······························
···········34:5;;5:5·97·
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--~ ~-~Ngu6nkinh-phi- ----- - -~ -~---.~- --- ~~-34.-595.S97 -- ~----- -34.595.59'7__ .....•.•...._----_ ..-_ ......•..•.••........................ _-_ ...••.......•..._
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_V LQi fch c6 dong thi~u s&
13.318.708.026
13.046.052.239
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T6ng cQng Ngu8n v&n
II Bao cao k~t qua hoat
1.296.073.853.702
dQng san xu§t kinh doanh
Ky bao cao
Chi tieu
Stt
1.143.649.886.542
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74.624.427.508
390.854.711.126
o
o
3 . Doanh thu thuan v€ ban hang va dich vu
74.624.427.508
390.854.711.126
4 Gia v6n hang ban
39.899.959.776
5 Loi nhuan g9P v€ ban hang va dich vu
34.724.467.732
1 Doanh thu ban hang va cung dp dich vu
..................................... .......•.••.•...•.••••........•.••••...•...••••.•.••..••....•...........••........•.•...•.•...
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2 Cac khoan giam tnr doanh thu
...•..•....._ •••.........•.•.••.••.•.....•••••••....••••......•.•.•.....•..........
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Doanh thu heat d9ng tai chinh
7
Chi phi tai chinh
8
Chi phi ban hang _ .•••••....•.•...... _
9
Chi phi quan 1y doanh nghiep
.........
-
_
_
.
•.•.........._
227.911.078.604
_
.
_
9.194.075.718
9.477.562.697
682.700.343
14.996.462.923
~.•.......•.....••....••••.....••.....••••.•....••......•....... - •...........•....•...
...•....•••..•..•••...•.••••.••..••••.......•.......•.....................
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162.943.632.522
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10 Loi nhuan thufin tir hoat d9ng kinh doanh
o
.
_
4.528.084.672
29.498.841.474
38.707.758.435
38.707.758.435
- ••••.......•.......•.....•....••..
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11 Thu nhap khac
274.500.000
274.500.009~~
••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••
~.c>~
12 Chi phi khac
60.466.595
60.466.595 .~
...................................................................................................................................
*
13 LO'i nhuan khac
........ :
:
214.033.405
214.033.40~
14 T6ng lei nhuan k~ toan tnroc thue
38.921.791.840
192.893.336.904
15 Thu~ thu nhap doanh nghiep
2.027.388.256
~~v.
...... - •.•••.....•••.......••.•.....••.•.....•.•.....••....••.......•............••••.....•••...•••....•.•.•......•.•..••.•........
9.742.967.179
........•••..... __ ••....•..••................•.•...••••....••••..••••......••....••••.....•••....••......••••.....••....•
-
-
183.223.201.141
36.894.403.584
16 Loi nhuan sau thue thu nhap doanh nghiep
-_ ...••••.••..•.•.•......•••...•••....••.....•••.....•••....••.•.....••....•......•..•.....•................
4.423
900
17 Lai co ban tren c6 phieu
.......................
............... _ •......••••...•... _ ••......•••....••.••..•.•....••.•...........- ..•....••.•....•.....••......•.••....•.....•...... -
18 C6 nrc tren m6i c6 phieu
2
Mdu
TONG CONG TY SONG DA
Cong ty CP thiiy di~n Cftn DO'n
TT Thanh Binh - Huyen Bu flap - Tinh Binh Phurrc
BANG CAN DOl
---
KE ToAN
HQP NHAT
T~i ngay-31-thang-H-nam-2014~-------~----·--------------
Tili san
sAN NGAN
sa BOI-DN
Ban hanh theo QD s6 JS/2006/QD-BTC
Ngay 20/03/2006 eua B(j truang BTC
Mli s6
Thuy~t
minh
S6 cu6i
-----.
DVT: VND
ky
S6 d~u nam
272.704.888.601
321.736.668.576
................................................................... ............................................
..·i."fi'ln·vd·'C'J'c·/ilio(i,iiu-mig''ii'(;crng·iilii......·........·..........··..............................
25.054.485.687
43.138.236.988
110
A. TAl
100
H~N (100=110+120+130+140+150)
111
1. Ti~n
2. Cac khoan tuong.duong ti~n
3
13.138.236.988
30.000.000.000
112
....................................................................
..·"j[ac·I;ii(jd~ ..dJu·t"ii"i"Jr'Chiiih·ngdn·li~n..............
·........·..............................
55.307.145.137
4
120
25.054.485.687
0
.............................................
55.307.145.137
55.307.145.137
121
0
129
..................... . ............................................. .............................................0
..·ii[C;i'C ..kho(i~·p·ii(irti;-;;·ngdn·h~n......·..................
·....·....·................................
174.338.218.596
197.404.095.080
130
139.120.608.480
152.548.702.868
1. Phai thu cua khach hang
131
16.187.383.690
7.231.141.132
2. Tra truce cho nguoi ban
132
0
3. Phai thu nQibQng~n han
133
0
0
4. Phai thu thea ti6n dQk6 hoach hop d6ng xay dung
134
19.030.226.426
37.794.251.080
5
135
5. Cac khoan phai thu khac
6. Dl,Iphong phai thu ng~n han kh6 doi(*)
139
..............................................0
J~~.~:~~.?:~~~).
....................
..·......·6····....· ...................
..""iv...
iidngi6n·/ilio ....................
·..................
·..·..·..........·..·......................
15.203.180.686
18.830.211.241
140
15.203.180.686
18.830.211.241
141
1. Hang t6n kho
0
149
2. Dl,Iphong giam gia hang t6n kho (*)
.............................................0
----------- ...................... .............................................
fJTsdn·ngdn"Ji(in"k"iidc................................................................
2.801.858.495
7.056.980.130
150
;;
o /; .
559.014.957
151
1. Chi phi tra truce ngan han
1.989.340.81 Q' Q
2.694.060.255
152
2. Thu~ GTGT duoc kh~u trir
(f)
477.541
41 :;;:
154
3. Thu~ va cac khoan khac phai thu nha nuoc
812.517.68~
3.803.427.377
7
158
----------- ----------- ------------------------ ----------------------870.944.997.941
974.399.978.561 .............................................
200
B. TAl SAN nAI H~N (200=210+220+240+250+260)
55.307.145.137
1. E>~utu ng~n han
2. Dl,Iphong, giam gia d~u tu ngan h~n(*)
....v,..
__~_!..~~~~_r:P..¥~~~~~_~_~~
_______________________________
----
...................... .............................................
..·[Cdc·khodn·ph(ii"ii,u .."d"di"h(in
..........................
·..·................
·.............................
0
210
0
211
0
0
212
0
0
213
0
0
218
0
0
1. Phai thu dai h~n eua khach hang
2. V6n kinh doanh a dan vj trl,IcthuQC
3. Phai thu dai h~n nQibQ
4. Phai thu dai h~n khac
5. Dl,Iphong,............................................................................................
phai thu dai h~n kh6 doi(*)
..............................
II. Tili san co dinh
1. rai san e6 djnh hUu hinh
- Nguyen gia
- Gia trj hao mon luy k~ (*)
2. rai san e6 djnh thue tai chinh
- Nguyen gia
- Gia trj hao mon luy k~ (*)
3. rai san c6 djnh vo hinh
- Nguyen gia
- Gia trj hao mon luy k~ (*)
4.
Chi phi xay dl,Ingco ban da dang
...............:l...........................
III. Bat dpng san diiu tu
- Nguyen gia
- Gia tri hao mon luy k~ (*)
'1............................................................................
0
219
...................... .............................................0 ............................................
....................
220
221
8
965.241.269.583
859.460.555.560
774.744.590.982
803.198.496.813
1.537.807.586.840
(734.609.090.027)
222
1.687.875.960.357
223
224
(913.131.369.375)
-
-
225
0
226
-
227
3.400.000.000
3.400.000.000
228
3.400.000.000
0
3.400.000.000
9
229
240
187.096.678.601
.............................................
0
241
0
10
230
......................
....................
.............................................
52.862.058.747
0
0
0
242
...................... ............................................. .............. ·..·iS4'i":309"."273
....................
1.841.309.273
..·j"V:·C(ic""jihodn·'ii{£u·tu·tdrCi;·i~"ii"·"d"dni~n·
................
·...................
L E>~utu vao cong ty con
2. E>~utu vao eong ty lien k~t, lien doanh
3. E>~utu dai h~n khac
4. Du phong giam gia d~u tu tai ehinh dai h~n (*)
~
250
251
252
11
1.841.309.273
1.841.309.273
259
.................... ...................... .............................................
258
·....v,..Tai"s(i,i'ddfii"iiii..klidc· ........................................
·........·................
262
TONG CQNG TAl SAN
1
7.317.399.705
260
261
1. Chi phi tra truuc dai h~n
2. rai san thu~ thu nh?p hoan I~i
3. rai san dai h~n khae
0
12
6.053.539.134
0
-
-
·····..·......···..9:643":133"."108
8.258.839.198
0
268
1.263.860.571
1.384.293.910
270
1.296.136.647.137
1.143.649.886.542
A. NQ PHAI TRA. (300=310+330)
.................................................................................
s6 eu&i ky
300
, •••••••••••••••••••••••
287.544.595.762
318.375.032.591
,
0
78.860.322.000
182.237.591.421
1.813.481.203
149.984.456.586
312
44.217.212.767
7.025.199.224
3. Nguai mua tra ti~n truce
313
0
0
4. ThU€va cac khoan phai n9P Nha mroc
314
19.201.015.973
5.027.354.076
5. Phai tra nguoi lao d9ng
315
7.336.526.469
5.133.521.626
6. Chi phi phai tra
316
50.000.000
6.800.299.542
310
I. Nt! ngdn h{ln
-------
Thuyet
minh
Miis6
NguBn v6n
1. Yay va no nglin han
--------2. Phai tra ngiroi ban
311
- ~-- - - ----- ---
7. Phai tra n9i b9
----------
13
--_----
--
14
15
f
8. Phai tra thea ti€n d9 k€ hoach hop d6ng xiiy dung
0
0
2.065.130.951
6.548.347.142
318
9. Cac khoan phai tra, phai n9P nglin han khac
319
10. Du phong phai tra nglin han
320
0
0
11. Quy khen thuong phuc loi
323
4.176.954.637
1.718.413.225
330
208.684.273.762
136.137.441.170
1. Phai tra dai han ngiroi ban
331
0
0
2. Phai tra dai han n9i b9
332
0
0
3. Phai tra dai han khac
333
0
0
4. Yay va nq dai han
334
5. Thu€ thu nhap hoan lai phai tra
335
0
0
6. Dtr phong tro cApm~t vi~c lam
336
0
0
......?:.p.!!..p..~~.~jl:
..p.E.~!..~~~.~.~!..~~~
}~.?
9.
~~
B. VON CHU
HUU (400=410+430)
............~
I. Von chu SO' hiiu
410
II. Nt! dai h{ln
Sa
1. V6n d§u tu cua chu
16
208.684.273.762
17
400
sa huu
2. Th~ng du v6n c6 ph§n
3. V6n khac eua chu
sa huu
995.273.343.349
136.137.441.170
812.228.801.712
·· ······..pNG l'
812.194.206.1156 pr\P
411
459.991.500.000
409.991.500.00~~U'{ £}
412
o
413
1.212.070.479
~ ~~i
':'1::-:-,-
1.212.070.479~
414
o
o
5. Chenh l~ch danh gia l~i tiii san
415
62.793.435
0
6. Chenh l~ch tY gia h6i doai
416
0
0
7. Quy d§u tu phat tri~n
417
145.766.924.148
110.815.237.431
8. Quy dv phong tiii chinh
418
44.621.237.170
31.887.145.762
419
0
0
420
343.584.222.520
258.288.252.443
sa huu
10. Lqi nhu~n sau thu€ chua phiin ph6i
11. Ngu6n v6n d§u tuXDCB
421
............................................................................................................................................................................
0
0.
430
34.595.597
34.595.597
1. Ngu6n kinh phi
432
34.595.597
34.595.597
C. LQi feh efta e6 dong thi~u s6
433
13.318.708.026
13.046.052.239
-
II. Ngu6n kinh phi, quy khac
440
TONG CONG NGUON VON
NguM I~P bi~u
/~
HB
Thi Hu~
2
--
995.238.747.752
18
4. c6 phi€u quy (*)
9. Quy khac thu9c v6n chu
~
0
317
,
--
1.296.136.647.137
1.143.649.886.542
TONG CONG TY SONG DA
Cong ty CP thiiy di~n C:1nBoon
TT Thanh Binh - Huyen Bu nap
- Tinh Binh Phurrc
BAa- eA8-Iat-T-ctBA-H 0AT-DE>
. . N-G-KIN-H-DQA-N-II-Hgl!-N-HA-T.
Quy IV nam 2014
Chi tieu
- ~ Thuy~tlM a so
. h
mm
QuyIV
,-
-+
Niim trmrc
Niim nay
Niim trmrc
Niim nay
•
Luy k~ tir d:1uniim d~n
~c_u~BI~'q~U~y~'~n~a~y
~1
74.624.427.508
49.656.174.660
. 390.854.711.126
309.695.568.699
02
o
o
o
o
10
74.624.427.508
49.656.174.660
390.854.711.126
309.695.568.699
39.899.959.776
30.493.402.131
162.943.632.522
116.473.957.288
34.724.467.732
19.162.772.529
227.911.078.604
193.221.611.411
1. Doanh thu ban hang va cung clip djch v~
01
2. Cac khoan gilim trtr doanh thu
3. Doanh thu thu§n ban hang va cung clip
19
djch vI} (10=01 - 02)
4. Gia vBn hang ban
11
5. LQ'i nhujn gQP ban hang va cung clip
20
20
djch vI} (20=10 - 11)
6. Doanh thu host dQng titi chinh
21
21
9.194.075.718
1.478.835.911
9.477.562.697
8.739.024.900
7. Chi phi tai chinh
22
22
682.700.343
1.186.052.095
14.996.462.923
23.082.980.372
1.186.052.095
13.558.962.923
Trong d6: Ui vay phai tra
320.200.343
23
8. Chi phi ban hang
24
9. Chi ph! quan Iy doanh nghi~p
25
10. LQ'i nhusn til' hoat dQng kinh doanh
30
21.942.980.372
,~
1\
-/
23
4.528.084.672
7.711.877.661
29.498.841.474
23.419.527.484
38.707.758.435
11.743.678.684
192.893.336.904
155.458.128.4~f
:<
(30=20 + (21-22) - (24+25)
11. Thu nh~p khac
31
24
274.500.000
944.522.727
274.500.000
12. Chi phi khac
32
25
60.466.595
o
201.668.584
o
13. LQ'i nhuj n khac (40=31-32)
40
214.033.405
944.522.727
72.831.416
949.522.727
14. T6ng IQ'inhusn k~ toan tm6'c thu~
50
38.921.791.840
12.688.201.411
192.966.168.320
156.407.65I.l82
(50=30+40)
15.Chi ph! thuS thu nh~p hi~n hanh
2.027.388.256
838.814.616
9.742.967.179
8.025.787.105
60
36.894.403.584
11.849.386.795
183.223.201.141
148.381.864.077
70
900
330
4.423
4.118
51
26
16. Chi ph! thuS thu nh~p doanh nghi~p
hoiln h,li
17. LQ'i nhujn sau thuS (60=50-51-52)
18. Lai
co ban
tren c6 phi~u (*)
L~p bi~u
K~ to an trurmg
Dang Viin Tam
3
M§u s6 B03 - DN
Ban hanh thee Q£> s6 15/2006/Q£>-BTC
Ngay 20103/2006 cua BO tnrong BO Tai chinh
TONG CONG TY SONG £>A
Cong ty CPTD cAn Don
TT Thanh Blnh - Huyen Bir Dap - Tinh Blnh Phurrc
BAo cAo LUU CHUYEN TIEN T:E:H<}P NHAT
(Tileo phuong phdp true tiip)
Quy IV nam 2014
Stt
Chi tieu
Masa
ThuySt
Minh
Ky nay
Ky truce
A
B
C
D
1
2
I
LU'uchuySn ti~n til' host dQng san xu§t, kinh doanh
1
Ti€n thu tir ban hang, cung dp DV va doanh thu khac
01
131
2
02
4
Ti€n chi tra cho nguoi cung dp hang hoa, dich
Ti€n chi tra cho nguoi lao dong
Ti€n chi tra lai yay
5
415.458.913.930
389.034.867.602
3311
(26.307.980.930)
(32.906.270.017)
03
334
(28.782.309.510)
(27.917.504.491 )
04
635
(18.603.201.992)
(26.869.396.665)
Ti€n chi nop thu@TNDN
05
3334
(9.001.664.218)
(10.964.298.163)
6
Ti€n thu khac tll' hoat dong SXKD
06
511
52.242.798.640
7
Ti€n chi khac cho heat dong kinh doanh
07
1111
(101.076.974.292)
(100.084.917.592)
LU'uchuySn ti~n thulin
20
1121
283.929.581.628
206.128.585.343
-
-
3
til'
V\I
hoat dQng kinh doanh
II
Luu chuySn ti~n thulin tir' heat dQng oliu tu·
1
Ti€n chi mua s~m, XD TSC£>va tai san dai han khac
21
2
Ti€n thu thanh ly, nhuong ban TSC£>va TS dai han khac
22
3
Ti€n chi cho yay, mua cac cong cu no cua cac don vi khac
23
4
Ti€n thu h6i cho yay, ban cac cong C\l nQ'cua don vi khac
24
5
Ti€n chi dAutu, gop v6n vao don vi khac
25
6
Ti€n thu h6i dAuill gop v6n vao don vi khac
26
7
Ti€n thu lai cho yay, c6 tuc va lQ'inhu~n duQ'cchia
27
Lu'UchuySn ti~n thulin tir' ho~t dQng oliu tu·
30
III
1
2
3
4
5
6
Lu'UchuySn ti~n tir' ho~t dQng tai chinh
Ti€n thu tll' phat hanh c6 phi@u,nh~n v6n gop cua chu sa
huu
Ti€n chi tra v6n gop cho cac chu SH, mua l~i c6 phi@ucua
cac doanh nghi~p da phcithanh
Ti€n yay ng~n h~n, dai h~n nh~n duQ'c
Ti€n chi tra nQ'g6c vay
Ti€n chi tra nQ'thue tai chinh
C6 tuc, lQ'inhu~n da tra cho chu sa huu
(99.104.812.343)
-
-
515
345.959.536
(98.758.852.807)
5.745.558.228u'
(62.424.506.1
to')
-
.)/,
19.400.000.000
32
35
694.522.727
(19.400.000.000)
31
34
(49.464.587.065)
-
-
33
15.836.104.669
311
-
85.392.064.136
113.792.045.403
(162.453.706.586)
(132.133.099.021)
-
-
36
(90.025.335.070)
(132.301.835.700)
40
(167.086.977 .520)
(131.242.889.318)
Lu'UchuySn ti~n thu§n trong ky
50
18.083.751.301
12.461.189.915
Ti~n va tU'O'ngdlfo'ng ti€n oliu ky
anh huang cua thay d6i tY gia h6i doai quy d6i ngo~i t~
60
25.054.485.687
12.593.295.772
Ti~n va tU'o'ngolfo'ng ti€n cuai ky
70
43.138.236.988
25.054.485.687
Lu'UchuySn ti~n thu§n
L~p biSu
tii'
ho~t dQng tai chinh
KS toan tmong
DAng ¥an Tam
61
Cdng ty ce phh Thiry oi~n cAn DO'l1
Thi tr~n Thanh Binh, Huyen Bu D5p, Tinh Binh Phuoc
THUYET MINH
Bao cao !iii chinh
Cho ky k€ toan tir ngay 01110/2014 dSn 31112/2014
BAo cAo TAl
CHiNH HOP NHAT
Quy IVniim 2014
1 . THONG TIN CHUNG
Hinh thirc SO' hfru v6n
Cong ty C6 phan Thuy di~n CAn Dan (ten giao dich qu5c tS Can Don Hydro power Joint stocks Company, ten goi tilt la
Can Don HSC) duoc thanh I~p thea Quyet dinh s5 1331 ngay 17/8/2004 cua BQtnrong BQ Xay dung v~ vi~c Chuyen BOT
CAnDan thuoc T6ng Cong ty So~g Da thanh Cong ty C6 phan,
Cong ty hoat dQng thea Gi~y chirng nhan dang ky kinh doanh cong ty c6 phan s5 44.03.000032 ngay 11110/2004 va dang
rna s5 doanh nghiep la 380068943 ngay 23 thang 12 nam 2014 do So' KS hoach va DAu ill
tinh Binh Phtroc c~p.
kY thay d6i IAnthir rmroi voi
Tru So' chfnh cua Cong ty me tai Thi tr~n Thanh Binh, Huyen Bu D5p, Tinh Binh Phuoc.
11a s5 thuS: 3801068943
Dien thoai: 06513563359
- Fax: 0651 3563 133 - Website: www.candon.com.vn
V5n di~u I~ cua Cong ty C6 phAn thUy di~n CAn Dan la 459.991.500.000 d6ng; tuang duang 45.999.150 c6 phAn, m~nh
ghi m9t c6 phArrla 10.000 d6ng.
Cong ty m~ co cac OO'l1vi tn.rc thuQc sau:
Ten
A
/~~(
f')
'f-l<
Dia chi
HOl;ltoQng kinh doanh chinh
_Nha may ThUydi~n RyNinh II
ThOn Ia Ping, xa Ialy, huy~n Chu
Pah, tinh Gia Lai
San xu~t, truy~n tai va phan ph5i di~n
- Nha may thuy di~n Na Lai
Xa Thanh 11inh, thanh ph5 Di~n
Bien PhU, tinh Di~n Bien.
San xu~t, truySn tai va phan ph5i di~n
\~
\~
Cong ty m~ co cac cong ty con sau:
Ten
HOl;ltoQng kinh doanh chinh
~~---------------------------Dia chi
- Cong ty C6 phAnThuy di~n Song Da Tay
Nguyen
Xa Ha Tay, huy~n ChuPah, tinh
Gia Lai
Cong ty m~ co cac cong ty lien k~t sau:
Ten
~D~i~a~ch~i~
~H~oa~.t~o~Q~n~g~ki_·-n-h-d-o_a-nh
__c_h_in_h
- Cong ty CP Thuy di~n Ry Ninh II DakPsi
Tinh KonTum
San xu~t va kinh doanh di~n nang
San xu~t va kinh doanh di~n nang
__
ThOng tin v~ cac cong ty con, cong ty lien kSt, cong ty lien doanh cua Cong ty m~ xem chi tiSt t~i ThuySt minh s5 11.
Ngimh ngh~ kinh doanh
- Xay dvng cong trinh dan dl,mgva cong nghi~p; Xay dvng cong trinh giao thOng;
_ Xay dvng cong trinh thUy Iqi, bUll di~n, cong trinh Icy thu~t h~ tAng do thi, khu cong nghi~p, c&pthoat nu6c. DAu ill cac
cong trinh thUy di~n vtra va nhO. Xay dvng cong trinh duang day va tr~m biSn ap; Thi cong xay lip cac cong trinh cong
nghi~p va bUlldi~n vtra va nhO. Xay dvngcong trinh duang day va tr~ biSn ap;
- San xu~t kinh doanh v~t ill- xay dvng, may m6c thiSt bi;
- Dich
V1,l
khach s~n; D~i Iy du lich;
- Dao t~o can b9 cong nhan vien v~n hanh nha may thUy di~n;
5
Bao cao tai chinh
Cho ky k~ toan ill ngay 01II 0/20 14 d~n 31112/2014
Cong ty cs ph~n Thiiy di~n C~n Don
Thi tr~n Thanh Binh, Huyen Bu D6p, Tinh Binh Phiroc
- Nuoi trong thuy san n(>idia; San xu~t giong thuy san;
___
~_-_T_r_6_jng
nrng va cham s6c rirng;
- Thi nghiem va hieu chinh thiet bi di~n; Thi nghiem hi~u chinh
M thong
di~n;
- V?n tai hang h6a bang duong b(>;
- Mua ban xu~t nhap khau hang thu cong my nghe;
- Khai thac thuy san n(>idia; Nuoi trong thuy sanbien; Khai thac thuy san bien;
- Mua ban xdt nhdp khau hang d~t may;
- Khai thac da, cat, soi, d~t set va cao lanh; Mua ban khoang san; Ch~ bi~n khoang san;
-Mua ban xu~t nhap khau V?t tu, thi~t bi ky thuat; Gia cong va l~p d~£cac thiet bi co khi;
-Khai thac, 19Cva phan ph6i mroc;
-Giam sat cong tac x§y d\l'Ilgva hoan thi~n cong trinh dan dVng va cong nghi~p; giam sat thi cong va l~p d~t h~ th6ng di~n
cong trinh dan dvng va cong nghi~p;
-Dfru tu tai chinh vao cac cong ty con, cong ty lien k~t, nh?n uy tMc dfru tu cua cac t6 chuc, ca nhan;
~
- Ti~p nh?n, v?n tai V?t tu thi~t bi; San xu~t kinh doanh di~n thuang pham.
2. CHE DQ
vA
CHINH SACH
KIt ToAN
.0(J ~
;/
c<
Ap DT,JNGT~I CONG TY
Ky k~ toan nam cua Cong ty m~ b~t dfrutu ngay 01101va k~t tMc
c
-n
'C
2.1 . Ky k~ toan, don vi tiSn t~ si'r d1J.ngtrong k~ toan
vao ngay 31112 hang nam.
Dan vi ti~n t~ su dvng trong ghi chep k€ toan la d6ng Vi~t Nam (VND).
'~ai-
2.2 . ChuAn IDI!Cva Ch~ dQ k~ toan ap d1J.ng
chi tt(J ki
(oan ap d"{mg
Cong ty m~ ap dVng Ch~ d(>K~ toan doanh nghi~p ban hanh thee Quy~t dinh s6 IS/2006/QD-BTC ngay 20103/2006 da
duqc sua d6i, b6 sung thee ThOng tu 244/2009/TT-BTC ngay 31/12/2009 cua BQtru6ng BQ Tai chinh.
Tuyen b6 vi vi?c (win (hit Chudn
ml,lC
ki (oan va Chi tt(J ki (oan
Cong ty m~ da ap dvng cac Chuan mvc ke toan Vi~t Nam va cac van ban huang dan Chuan ml,l'cdo Nha nuac da ban
hanh. Cac bao cao tai chinh duqc l?p va trinh bay thee dung m9i quy dinh cua tUng chuAn ml,l'c,thOng tu huang dful thl,l'c
hi~n chuAnmvc va Ch€ dQk~ toan hi~n hanh dang ap dVng.
lflnh (huc ki (oan ap d"{mg
Cong ty m~ ap d\mg hinh thuc k~ toan tren may vi tinh.
2.3 . Coosi'rl~p bao cao tai chinh
Bao cao tai chinh duqc trinh bay thee nguyen t~c gia g6c.
Bao cao tai chinh cua Cong ty m~ duqc l?p tren co s6 t6ng hqp cac nghi~p vv, giao dich pMt sinh va duqc ghi s6 k~ toan
t~i cac dan vi thanh vien h~ch toan phv thuQc va t~i Van phong Cong ty m~.
Trong bao cao tai chinh cua Cong ty m~, cac nghi~p V\l giao dich nQibQva s6 du nQi bQ duqc lo~i trU.
2.4 . Cong C1J.
tai chinh
Ghi nh4n ban ttdu
Hi san tai chinh
6
Cong ty
ce pbAn Thuy
Bao cao tai ebinh
Cho ky kS toan til ngay 01/10/2014 dSn 31/12/2014
oi~n cAn Don
Tht trfrn Thanh Binh, Huyen ao D6p, Tinh Binh Phtroc
Hi san tai chinh cua Cong ty me bao g6m ti~n va cac khoan nrong duong ti~n, cac khoan phai thu khach hang va phai thu
khac cac khoan cho vay, cac khoan dfiu tu nglln h~ va dai h~. T~i thai di~m ghi nh~n ban dfiu, tai san tai chinh
duoc xac dinh thea gia mua/chi phi phat hanh cong cac chi phi phat sinh khac lien quan tnrc tiSp d€n viec mua, pIiatnatilitai san tai chinh d6.
No phai tra tai chlnh
No phai tra tai chinh cua Cong ty me bao g6m cac khoan vay, cac khoan phai tra nguoi ban va phai tra khac, chi phi phai
tra. Tai thai di~m ghi nhan lfin dfiu, cac khoan no phai tra tM chinh duoc xac dinh thea gia pMt hanh c9ng cac chi phi phat
sinh lied quan tl1JCtiSp dSn vi~c pMt hanh ng pMi tra tai chinh d6.
Gici trj sau ghi nh(m ban ddu
Hi~n t~i chua c6 cac quy dtnh v~ danh gia I~i cong C\ltai chinh sau ghi nh~n ban dfiu.
2.5 . Ti~n va
cae khoan
tllong Ollong ti~n
Ti~n va cac khoan tuong duong ti~n bao gbm tiSn m~t t~i quy, ti~n gui ngan hang, cac khofm dfiu tu ngiin h~n c6 thai gian
dao h~ khong qua 03 thang, c6 tinh thanh khofm cao, c6 kha nang chuy~n dbi d€ dang thanh cac lugng tiSn xac dtnh va
khong c6 nhiSu rui ro trong chuy~n dbi thanh tiSn.
2.6. Cae khoan pbai tbu
Cac khoan phai thu dugc trinh bay tren Bao cao tai chinh thea gia trt ghi s6 cac khoan phai thu khach hang va phai thu khaC:=,
sau khi tril di cac khoan d\l' phOng dugc I~p cho cac khoan ng phai thu kh6 doi.
)6 8 9
•
D\l' phOng ng phai thu kh6 doi dugc trich I~p cho tUng khoan phai thu kh6 doi can cu vao tuoi ng qua h~n cua cac khoan
ho~c d\l' kiSn muc tbn thfrt c6 th~xay ra.
NG1
IJC?>Hf
JY {)
iN fJ
D\l' phOng ng phai thu kh6 dbi dugc trich I~p cho tUng khoan phai thu kh6 doi can cu thea quy dinh t~i Thong tu· s6
228/2009/TT-BTC do B9 Tai chinh ban hanh ngay 07/12/2009.
~
2.7. Hang tAn kho
Hang tbn kho dugc tinh thea gia g6c. Truang hgp gia trt thufin c6 th~ th\l'c hi~n dugc thfrp hon gia g6c thi hang t6n kho
dugc tinh thea gia trt thuAn c6 th~ th\l'c hi~n dugc. Gia g6c hang t6n kho bao g6m chi phi mua, chi phi chS biSn va cac chi
phi lien quan tnJc tiSp khac pMt sinh ~ c6 dugc hang t6n kho 0 dta d~m va tr~g tMi hi~n t~i.
Gia trt hang tbn kho dugc xac dinh thea phuong phap binh quan gia quySn.
Phuong phap xac dinh gia trt san phAm do dang: chi phi san xufrt kinh doanh do dang dugc t~p hgp thea chi phi phat sinh
th\l'c tS cho tUng lo~i san phAmchua hoan thanh.
Hang t6n kho dugc h~ch toan thea phuong phap ke khai thuang xuyen.
D\l' phOng giam gia hang tbn kho dugc I~p vao thai di~m cu6i ky la s6 chenh I~ch giua gia g6c cua hang t6n kho Ian han
gia tri thuAnc6 th~ th\l'c hi~n dugc.
2.8 . Tai san
e6 dinb
va kh~u bao tai san
e6 oinb
Hi san c6 dtnh hfru hinh, tai san c6 dinh vo hinh dugc ghi nh~n thea gia g6c. Trong qua trinh su d\lng, tai sfm c6 dinh huu
hinh, tai san c6 dinh vo hinh dugc ghi nh~n thea nguyen gia, hao mon luy kS va gia tri con I~i.
Khfru hao dugc trich thea phuong pMp duang th~ng. Thai gian khAuhao dugc uac tinh nhu sau:
- Nha cua, v~t kiSn truc
08-50 nam
- May m6c, thiSt bi
03-20 nam
7
Bao cao Hli ehinh
Cong ty C6 phh Thuy di~n cAn Don
Thi trftn Thanh Binh, Huyen Bu D5p, Tinh Binh Phuoc
Cho ky k€ tom illngay 01110/2014 d€n 31112/2014
06 - 10 nam
- Phuong ti~n v~n tai
___________________________
-~T~h~ie~At~bivanphong,
0~3_-_8~na=vm=_
___
Rieng d5i voi Tai san c5 dinh la Nha may thuy di~n C~n don thi thirc hien khau hao thea san hrong di~n san xuftt trong Icy
tren tbng san hrong thiet k€ v~n hanh trong thai gian heat dQng cua nha may la 25 nam tinh ill khi nha may di vao heat
dQng, dam bao sau 25 nam hoat d9ng khftu hao h€t gia tri cua nha may thuy di~n C~n Don.
2.9 . B§t dQng san dAu ttl
Bftt d9ng san d~u til duoc ghi nhan thea gia g5c. Trong qua trinh nam giu cho tang gia, ho~c cho thue hoat dQng, bftt d9ng
san d~u til diroc ghi nhan thea nguyen gia, hao mon luy k€ va gia tri con 11;li.
2.10. Cae khoan dAu ttl tili ehinh
Cac khoan d~u til vao cac cong ty con rna trong do Cong ty mC(n~m quy~n ki~m soat dugc trinh bay thea phuemg pbap gia
g5c. Cac khoan phan ph5i lqi nhu~n rna Cong ty mC(nh~n dugc ill s5 Igi nhu~n lGy k€ clla cac cong ty con sau ngay Cong
ty mC(nb quy~n ki~m soat duqc ghi vao k€t qua h01;ltd9ng kinh doanh trong Icy Clla Cong ty. Cac khoan phan ph5i khac
dugc xem nhu phk thu h6i clla cac khoan d~u til va duqc tru vao gia trio
Cac khoan d~u til vao cac cong ty lien k€t rna trong do Cong ty my co anh huang dang k~ duqc trinh bay thea phuemg
pbap gia g6c. Cac khoan phan ph5i lqi nhu~n ill s5 Igi nhu~n thu~n lGyk€ clla cac cong ty lien k€t sau ngay d~u tu duqc
pharr b6 vao k€t qua h01;ltd9ng kinh doanh trong Icy clla Cong ty.Cac khoan phan ph5i khac dugc xem nhu phk thu h6i
Cllacac khoan d~u tu va dugc tru vao gia trio
.
Khoan d~u til vao cong ty lien doanh dugc k€ toan thea phuemg phap gia g5c. Khoan v5n gop lien doanh khong di~u chinh
,
,
"~
thea thay doi Cllapharr s6 hfru CllaCon~ ty mC(trong tai san thua~ Cllaco~g ty lien doa~. Bao cao Ket qua h01;ltd9n~ kinh ~
doanh clla Cong ty. Cac khoan pharr phoi khac dugc xem nhu phan thu hoi cac khoan dau til va dugc tru vao gia tri dau til.!
.j
H01;ltd9ng lien doanh thea hinh thuc H01;ltd9ng kinh doanh d6ng ki~m soat va Tai san d6ng ki~m soat duqc Cong ty mC(ap~N
dl,lngnguyen t~c k~ toan chung nhu v6i cac h01;ltdong kinh doanh thOng thuang khac. Trong do:
IN
- Cong ty mC(thea d5i rieng cac khoan thu nh~p, chi phi lien quan d~n h01;ltd9ng lien doanh va thl,l'chi~n pharr b5 cho ca~
~~~~~~~~~
?
- Cong ty mC(thea d5i rieng tai san gop v5n lien doanh, ph~n v5n gop vao tai san d6ng ki~m soat va cac khoan cong ng
chung, cong ng rieng phat sinh tu h01;ltd9ng lien doanh.
Cac khoan d~u til tai chinh t1;lithai di~m bao cao, n€u:
- Ky phi~u, tin phi~u kho b1;lc,ti~n gui ngan hang co thai h1;lllthu h6i ho~c dao h1;lllkhong qua 3 thang kB ill ngay mua
khoan d~u til do duqc coi la "tuemg duemg ti~n";
- Co thai h1;lnthu h6i v5n du6i 1 nam ho?c trong 1 chu ky kinh doanh dugc phan 101;li
la tai san ng~n h1;ln;
- Co thai h1;lllthu h6i v5n tren 1 nam ho~c hem 1 chu ky kinh doanh dugc phan I01;lila tai san dai h1;lll.
Dl,l'phOng giam gia d~u til duqc I~p vao thai di~m cu5i ky la s5 chenh I~ch giua gia g6c Cllacac khoan d~u til dugc h1;lch
toan tren s5 k€ toan 100hem gia tri thi truang ho?c gia tri hqp Iy clla chUngt1;lithai di~m l~p dl,l'phOng.
2.11 . Chi phi .di yay
Chi phi di vay dugc ghi nh~n vao chi phi san xuftt, kinh doanh trong ky khi pbat sinh, tru chi phi di yay lien quan trl,l'cti€p
d€n vi~c d~u tu xay dl,l'llgho?c san xuftt tai san d6 dang dugc tinh vao gia tri Cllatai san do (duqc v5n hoa) khi co dll cac
di~u ki~n quy dinh trong chu§.nml,l'cK€ toan Vi~t Nam s5 16 "Chi phi di vay".
Chi phi di vay lien quan trl,l'ctiSp d€n vi~c d~u til xay dl,l'llgho?c san xuftt tai san d6 dang dn co thai gian du dai (tren 12
thang) d~ co th~ dua vao su dl,lng thea ml,lCdich dinh tru6c ho?c ban thi dugc tinh vao gia tri Clla tai san do (duQ'c v6n
hoa), bao g6m cac khoan laic ti~n yay, phan b5 cac khoan chiSt khftu ho?c phl,ltr9i khi pMt Mnh trai phiSu, cac khoan chi
phi phl,lphat sinh lien quan t6i qua trinh lam tM tl,lcvay.
8
Cong ty C6 phh
Thiiy di~n cAn Don
Thi d.n Thanh Blnh, Huyen
D5p, Tinh Blnh Phuoc
no
Cho
Bao cao tai chinh
dBn 31/12/2014
leY kBtoan ill ngay 01/10/2014
2.12 . Chi phi tra trutrc
ea--c-c:JrrplIi-trictru6c-chi-Hen-quan-dBn-chi-phf-san-xuftt-kinh-doanh-cua-mQt-nam-t,H-ehinh-duqe-ghi-nh~n-la-shi-phi-tra·tnroc ng11nhan va diroc tinh vao chi phi san xuftt kinh doanh trong nam tai chinh,
Cac chi phi da phat sinh trong nam tai chinh nhirng lien quan dBnkBt qua heat dQng san xuftt kinh doanh cua nhieu nam tai
chinh diroc hach toan vao chi phi tra tnroc dai han de phan b6 dan vao kBt qua hoat d(mg kinh doanh trong cac nam tai
chinh sau.
Vi~c tinh va phan b6 chi phi tra tnroc dai han vao chi phi san xuftt kinh doanh tirng ky hach toan duoc can cir vao tinh
chftt, mire d9 tirng loai chi phi de chon phuong phap va tieu thirc phan b6 hgp IY.Chi phi tra tru6c dugc pban b6 dan vao
chi phi san xuftt kinh doanh thea phuang pMp duemg thllng.
'
Lgi th~ kinh doanh pMt sinh khi c6 phfrn h6a doanh nghi~p nha nu6c dugc pban b6 thea duang thllng trong thCYigian 10
nam.
2.13 . Chi phi phai tra
Cac khoan chi phi th\Ic tB chua phat sinh nhung dugc trfch tru6c vao chi phi san xuftt, kinh doanh trong nam de dam bao
khi chi phi pMt sinh th\Ic t~ khong gay dQt biBn cho chi phi san xuftt kinh doanh tren co
dam bao nguyen t~c phil hgp
giua doanh thu va chi phi. Khi cac chi phi d6 pMt sinh, nBu c6 cbenh I~ch v6i s5 da trich k~ toan ti6n hanh ghi s6 b6 sung
ho~c ghi giam chi phi tuang lIng v6i phan cbenh I~ch.
sa
2.14 . V6n ehii SO' hfru
V5n dAutu cua chu
sa hfru dugc ghi nh~
thea s6 v6n th\Ic g6p cua chu
sa hfru.
Th~ng du v5n c6 phfrn dugc ghi nh~n thea s5 cbenh I~ch giua gia th\Ic t~ pMt banh va m~nh gia c6 phi~u khi phat banh c6
phi~u IfrndAu,phat banh b6 sung ho~c tM pMt hanh c6 phi~u quy. Chi phi tr\Ic ti~p lien quan d~n vi~c pMt himh b6 sung
c6 phi~u ho~c tai pMt banh c6 phi~u quy dugc ghi giam th~g du v6n c6 phfrn.
~h:,~
~~;s~:b1:~a~
~: g;_~~cc:;t~~i~:aitr~:~Su
C!; ~~n c~~:
:!:,;:q~~~:.aj
~:d:a
J
nay; va khom bOsung tir ket qua hoot dong !dnh doanh.
Lgi nhu~ sau thu~ chua phan ph5i la s51gi nhu~n ill cac ho?t dQng cua doanh nghi~p sau khi tru (-) cac khoan di€u chinh/
do ap d\mg h6i t6 thay d6i chinh sach k6 toan va di€u chinh h6i t6 sai s6t trQng y~u cua cac nam tru6c. Lgi nhu~n sau thuS
chua phan ph5i c6 the dugc chia cho cac c6 dong d\Ia tren tY I~ g6p v6n sau khi dugc D?i hQi d6ng c6 dong thOng qua va
sau khi da trich I~p cac quy d\I phOng thea Di€u I~ Cong ty va cac quy dinh cua phap lu~t Vi~t Nam.
c6 ruc pbai tra cho cac c6 dong dugc ghi nh~ la khoan phai tni trong Bang can d5i kB toan cua Cong ty my sau khi c6
Nghi quy~t v€ chia c6 ruc cua D?i hQi d6ng c6 dong.
2.15 . Cae nghi~p
VI}
b~ng ngot(lit~
Cac nghi~p Vl,l pMt sinh bAng cac dan vi ti€n t~ khac v6i dan vi ti€n t~ k~ toan cua Cong ty my (VND) dugc h?ch toan
thea tY gia giao dich vao ngay phat sinh nghi~p Vl,l.
ngay k~t tMc kY k~ toan, cac khoan ml,lcti€n t~ (ti€n m~t, ti€n gui,
ti€n dang chuyen, ng pbai thu, ng pbai tra khong bao g6m cac khoan Nguai mua lIng tru6c va lIng tru6c cho nguai ban,
Doanh thu nh~ tru6c) c6 g6c ngo?i t~ dugc danh gia thea tY gia mua vao cua ngan bang thuang m?i nai cong ty rna tai
khoan cong b5 tia thCYidiem I~p Bao cao tai chinh. Tftt ca cac khoan cbenh I~ch tY gia th\Ic t~ phat sinh trong ky va cbenh
I~ch do danh gia I?i s5 du cac khoan ml,lc ti€n t~ c6 g5c ngo?i t~ cu5i nam dugc h?ch toan vao k6t qua ho?t d9ng kinh
doanh cua nam tai chinh.
nj
2.16. Ghi nh~n doanh thu
Doanh thu ban bang dugc ghi nh~n khi d6ng thai th6a man cac di6u ki~n sau:
_Phan 100rui ro va Igi ich g~n li6n v6i quy€n sa hfru san phamlhang h6a da dugc chuySn giao cho nguai mua;
_ Cong ty my khong con n~m giU quy€n quan Iy bang h6a nhu nguai
9
sa huu bang h6a1quy€n kiem soat bang bOa;
Cdng ty
Bao cao Hli chinh
C6 ph§n
Thiiy di~n cAn Don
Thi tr~n Thanh Binh, Huyen Bu D5p, Tinh Binh Phuoc
Cho
IcY k6 toan ill ngay 01110/20 14 d6n 31112/2014
- Doanh thu diroc xac dinh nrong d5i chac chan;
- Cong ty me oatJiU(1uQ'cho~c se-tliu QUQ'clzyrfcnRinlnhu
giao d-jcnoan hang;---------------"
- Xac dinh duoc chi phi lien quan d6n giao dich ban hang.
Doanh thu cung cdp dich v¥
Doanh thu cung cApdich vu duoc ghi nhan khi k6t qua cua giao dich d6 diroc xac dinh mot each dang tin c~y. Truong hQ'P
yi~c cung cdp dich vu lien quan d6n nhieu nam thi doanh thu quQ'c ghi nhan trong nam thea k6t qua phAn cong viec da
hoan thanh vao ngay l~p Bang csn d5i k6 toan cua nam d6. K8t qua cua giao dich cung c~p dich vu duoc xac dinh khi thea
man cac di6u kien sau:
- Doanh thu duoc xac dinh nrong d5i chac ch~.
- C6 kha nang thu dUQ'c1Q'iich kinh t6 ill giao dich cung cApdich V\l d6.
- Xac dinh duQ'cphAncong vi~c da hoan thanh vao ngay l~p Bang can d5i k~ toano
- Xac dinh duQ'cchi phi phat sinh cho giao dich va chi phi dS hoan thanh giao dich cung cApdich V\l d6.
PhAncong vi~c cung cftp dich V\l da hoan thanh duQ'Cxac dinh thea phuang phap danh gia cong vi~c hoan thanh.
-«"
'("
!t&]
d:s;
\~I~
\
Doanh thu hoq.td9ng tai chinh
-5- l
6'(/
Doanh thu phat sinh ill ti~n 1ai, c5 ruc, 1Q'inhu~ duQ'c chia va cac khoan doanh thu ho~t dong tai chfnh khac dUQ'cgh~
nh~n khi th6a man d6ng thai hai (2) di~u ki~n sau:
- C6 kha nang thu duQ'c1Q'iich kinh t~ tiI giao dich d6.
- Doanh thu duQ'cxac dinh tuang d5i chic ch~n.
C6 tuc, 1Q'inhu~ duQ'c chia duQ'c ghi nh~n khi Cong ty m~ duQ'cquySn nh~n c6 ruc ho~c dUQ'cquy~n nh~n 1Q'inhu~n ill
vi~c g6p v5n.
2.17 . Ghi nh~n chi phi tai ehinh
Cac khoan chi phi duQ'cghi nh~ vao chi phi tai chinh g6m:
- Chi phi ho~c cac khoan 16lien quan d~n cac ho~t dong dAutu tai chinh.
- Chi phi di vay v5n.
- Cac khoan 16do thay d6i 15' gia h5i doai cua cac nghi~p V\l phM sinh lien quan d~n ngo~i t~.
- D\I phong giam gia d~u tu chUng khoan.
Cac khoan tren duQ'Cghi nh~n thea t6ng s5 phM sinh trong nam, khong bu tru vai doanh thu ho~t dong tai chinh.
2.18 . Cae kho3n thu~
Thui hi?n hanh
Tai san thu~ va cac khoan thu8 phai nop cho IcY k~ toan hi~n hanh va cac ky k~ toan truac duQ'Cxac dinh b~g s5 ti~n d\I
ki~n phili nop cho (ho?c duQ'cthu h6i tu) co quan thu~, d\Ia tren cac muc thu~ su~t va cac 1u~tthu~ c6 hi~u 1\Icd~n ngay
k8t thUc ky tinh thu8 nam.
10
Cong ty
ce ph in
Bao cao tili chinh
Thuy di~n cAn Don
Thi trfin Thanh Binh, Huyen sc D6p, Tinh Binh Phuoc
Cho
kY k@toan tir ngay 01/10/2014 d@n31112/2014
3 . TIEN VA cAc KHOAN TUONG DUONG TlEN
01101114
31112114
VND
4.264.361.837
20.790.123.850
1.210.387.234
11.927.849.754
30.000.000.000
Ti~n m~t
Ti~n girl ngan bang
Ti~n gui co ky han tlr 3 thang trc xuong
(Ngdn hang TMCP Ddu tu va phat tridn CN Dien Bien)
CQng
43.138.236.988
=====2:=5=.0=54::.=48=5=.6
4. cAc KHOAN DAu TU TAl CHINH NGA.N ~N
31/12/14
Cho vay ngtin hem
Cong ty C6 phful Xi mang H~ Long
Cong ty CP Di~n Vi~t Lao
Cong ty CP Thuy di~n Tra Xom
CQng
5 • cAc
01/01/14
VND --------~-VND~-
29.285.666.264
20.000.000.000
6.021.4 78. 873 __
55.307.145.137
KHOAN PHAI THU KHAc
=::::::::::5=5.=30,=7=.1=45=.1
~
31112/14
01/01l14~6!
VND
Phai thu v~ lai ti~n cho yay
Phai thu v€ [iii ti€n cho vay CTCP Xi mdng Ha Long
Phai thu v€ [iii ti€n cho vay CTCP Di?n Vi?t LCLO
Phai thu vi [iii tiin cho vay CTCP Thuy di?n Tra Xom
Phai thu ti~n bao hiem chi h9 Cong ty CPTD Ry Ninh II - f>illsi
Cong ty CP thuy di~n Dilk Doa
Phai thu thu~ TNCN, BHXH, ti~n di~n CBCNV va phai thu khac
CQng
VND::O
19.224.681.819
11.343.835.810
6.135.555.555
1.745.290.454
69.486.909
12.252.845.504
6.247.236.848
37.794.251.080
6 • HANG TON KHO
29.285.666.264
20.000.000.000
~6.~02:.:1..:....;.4_
10.093 .078.659HU
'"
5.008.130.270';A
3.981.666.666"
1.103.281.723l!:;
71.286.258
8.252.845.504
___:6....;..1.;....3
._01:....;6_.0_
19.030.226.426
=======
31112/14
01/01114
VND
VND
Nguyen li~u, v~t li~u
Cong cu, d\lng C\l
Chi phi SXKD do dang
16.126.554.853
2.161.188.412
542.467.976
14.638.731.043
35.681.667
528.767.976
CQng
18.830.211.241
15.203.180.686
7. TAl SAN NGA.N H~N KHAc
____
T~m (mg
Cac khoan cAm ca,
IcY quy, ky cuqc ng~n h~n
3::....;1~/l~2~/l~4----___:0~1~/0~1I
VND
VND
1.484.664.286
2.318.763.091
812.517.685
3.803.427.377
CQng
11
======8=1:=2.=51:=7=.6=8=
Bao cao tili chinh
Cong ty C6 ph§n Thiiy di~n cAn Don
Cho
Thi tnln Thanh Binh, Huyen Bu D6p, Tinh Binh Phiroc
leY k~ toan ill ngay 01/10/2014
d~n 31112/2014
8. TAl SAN CO DJNH HUU HiNH
________________
TSCD dung
trong quan Iy
-'..:N~ba,'___~__::.:_M=a1"
m6c
Phuong tien
v~t kien true
thi~t bi
v~ tai
CQng
VND
VND
-------VND
812.450.582.667 588.244.448.745 136.387.808.793
2.838.692.857
101.947.572.267 44.981.826.691
1.307.272.727
1.531.420.130
101.947.5~.2.267 44.981.826.691
914.398.154.934 633.226.275.436 139.226.501.650
724.746.635
300.281.702
58.000.000
242.281.702
1.025.028.337
1.537.807.586.840
150.068.373.517
1.365.272.727
148.703.100.790
1.687.875.960.357
385.647.943.341 282.901.461.182 65.497.902.415
90.852.025.100 78.406.980.297
8.950.572.874
43.767.891.363 33.425.153.606 7.977.998.236
561.783.089
312.701.077
73.502.701
734.609.090.027
178.522.279.348
85.244.545.906
972.574.638
239.198.376
93.277.733.442
74.448.475.289
874.484.166
913.131.369.375
VND
VND
------
Nguyen gia TSCD
S6 d~u nam
Tang trong nam
=Mua sam
- Tang do sap nhdp NO.La
s6 cu6i nam
Hao mon TSCD
S6 d~u nam
Tang trong nam
- Trich khc1uhao TSCD
- Trich khc1uhao TSCD
No.Lai
se cu6i nam
47.084.133.737
44.981.826.691
476.499.968.441 361.308.441.479
====================
Gia tr] con l~i
S6 d~u nam
se cu6i nam
426.802.639.326 305.342.987.563
437.898.186.493 271.917.833.957
70.889.906.378 _ ___;1:.;:6.=;2.:.:,_96.:;,:3:..:..:.5:.,,;4:..;:_6
__ 8.:..;0;.::,3.:...:.1,;:,,9.:
G'
64.778.026.361
150.544.171
774.744.590.982PH)
(8
Gia tri con lai cu6i nam cua TSCD dll dung de dam bao cac khoan vay:
Gia tri con I~itai san c6 dinh hinh thanh ill nguon phuc loi -Nha tre C~n Dan:
774.744.590.982 VND
767.219.119 VND
--
t. Bi~
-~
9 . T AI
sAN CO DlNH VO HiNH
Tai san c6 dinh vo hinh cua Cong ty la quyen sir dung dAtlau dai 10dAts6 165 TruOng Cbinh, Thanh ph6 P1eiku, tinh Gia
Lai.
10. cm
pHi xAY
D\JNG CO
BAN DO
___
DANG
Thuy di~n Hi Tay
ThUy di~n EaDjip
H~ th6ng do d~m di~n nang dl,Iphong
XDCB d6' dang: H~g mvc Cong trinh ThUy di~n N~ Kh~u Hu
Sua chUa Ian TSCD
3_1_/1_2_/1_4
VND
186.326.981.796
41.818.182
461.658.200
231.996.811
34.223.612
_:..;:_01~/O.:..:1,
VND
52.820.240.565
41.818.182
-------
187.096.678.601 ======5=2.=86=2~.0=58
7=4:=7
CQng
11 . DAU TUVAO CONG TY LIEN KET, LIEN DOANH
31/12/14
01/01/14
VND -------~VND-::-::~
1.841.309.273
Cong ty CP Thuy di~n Ry Ninh II DakPsi
(Dang g6p v6n theo ti~n dQthl,Ichi~n dl,Ian)
1.841.309.273
CQng
1.841.309.2 73 ====1~.8::;4=1.=30=9=.2
12
Bao cao tai chinh
Cho ky k@toan ur ngay 01II 0/20 14 d@n31/12/2014
Cong ty cA' phftn Thiiy di~n cAn Don
Thi trfu1Thanh Binh, Huyen
D6p, Tinh Binh Phiroc
no
Thong tin b6 sung v~ cac eong ty lien k~t, lien doanh t~i ngay 31112/2014
------
l".
oi thanhJ~p va___1'.y_j~'--------!T)'
hoat d9ng
Cong ty CP Thuy di~n Ry Ninh II DakPsi
IQ'iich tai
HOl,ltd9ng kinh
doanh chinh
1~_1].\Jyln_
biSu O'ly~t tai
San xu~t va kinh
doanh di~n nang
48,31%
Tinh KonTum
(Dang g6p v6n thea ti~n d9 thuc hien du an)
,12 . PHi TRA. TRUOC DAI ~N
01101/14
VND
6.795.640.198
993.952.786
469.246.214
31/12114
VND
LQ'ith~ kinh doanh
Chi phi sua chua Ian nam 2012
Chi phi cong cu dung cu van phong
Chi phi nao vet long h6
5.150.265.384
258.666.667
644.607.083
se du cu6i Icy
8.258.839.198
6.053.539.134
=
31/12/14
13 .vAYvAN<}NGAN~N
--------~VND~~
Vay ngan han (*)
N Q'dai han d~n han tra
Vay dai han d~n han tra (xem thong tin tai thuyet minh 17)
VND
48.984.456.586..
101.000.000.000!?
1.813.481.203
1.813.481.203
,.;:.0:..:.1~/O-:::1
-------------.~
149.984.456.5s:§,
;1\1)
"/\~
,. \>\s
\V
14 . THUE vA cAc KHOAN PHAI NQP NHA NUOC
___
Thu~ gia trj gia tang d~u ra phai n9P (*)
Thu~ thu nhap doanh nghiep
Thue thu nhap ca nhan
Thu~tainguyen
~3~1~/1~2~/1~4
VND
2.238.735.126
3.011.739.450
248.859.398
2.554.733.399
_,.;:.0:..:.1I~0-:::1/~
VND
1.160.486.750
1.327.193.232
137.930.604
654.923.490
Cac khofm phi, l~ phi
11.146.948.600
CQng
19.201.015.973 ===5.=02=7:;.3=54=.0;:7
15 . CHI PHi pHAI TRA.
1.746.820.000
31/12/14
01/01/14
VND ------VN-:--D75.000.000
3.000.000.000
1.916.890.000
19.266.273
1.616.794.200
45.000.000
Chi phi kiSm toan BCTC
Chi phi Iiiiphat hanh trai phi~u
Trich tru6c chi phi Iiiivay v6n ADB
Chi phi Ji~u
Trich tru6c phi djch Vl,l moi truang rUng
Chi phi phai tra kMc
50.000.000
CQng
50.000.000 ===6.=80=0:;.2=99=.5=4
13
--------
Cdng ty C8 phAn Thiry dien cAn Don
Thi tr~n Thanh Binh, Huy~~ no D6p, Tinh Binh Phuoc
Bao tao tai chinh
Cho ky k€ toan tir ngay 01/10/2014 den 31/12/2014
16. cAc KHoAN PHAI TRA., PHAI NOP NGAN H~N KHAc
31112/14
VND
379.896.095
450.425.560
79.182.748
34.648.l20
135.600.000
417.922.898
567.455.530
5.337.059.363
394.660.600
2.065.130.951
6.548.347.142
31112/14
VND
01/01114
Vay dai han (*)
Trai phieu phat hanh (**)
208.684.273.762
136.137.441.170
CQng
208.684.273.762
Kinh phi cong doan
Bao hiSm xii hQi
Bao hiem yt€
Bao hiem th~t nghiep
Phai tra thu lao HDQT va BKS
Cac khoan phai tra phai nQPkhac
C6 rue phai tra
CQng
01101114
VND
344.027.235
418.255.408
40.700.066
13.644.470
17. VAY vA NQ'DAI H~N
VND
100.000.000.000
236.137.441.170
(*) Thong tin bJ sung cdc khoiin vay dai hem t(li ngay 3111212014:
Lai su~t
Thai han
S6 du no g6e
!
den 05/1112034
105.049.018.797
30/11/2011
Libor + chenh
i~eh tai tung thai
diSmdoADB
thong bao
Ngan hang No&PTNT
Gia Lai
bang iiii su~t ti~n
giri ti€t kiem
156 thang
103.635.254.965
Ben eho vay
J.
'
SQ hQl1 QQnl!:
- HDTD s6
02/2011IHDTD-
ADB/TDSD-CD ngay
CQng
18 . NGUON VON CHU SO
a.
D€n han tra
lrQDI!:Damt6:i
1.813.481.203
Phuong thirc
dam )2aQ
Dam bao
bang tai san
Dam bao
bang tai san
208.684.273.762
1.813.481.203
Quy dvphOng
tai ehinh
VND
Lqi nhu~
chua phan ph6i
VND
mru
Bang ilai chi€u bi€n ilrng van chu sii hitu
J.
'
Von
dau
tu
ella CSH va v6n
khae ella CSH
Quy d~u tu
phat triSn
VND
VND
411.203.570.479 110.815.237.431 31.887.145.762
sa dll dAu nam
50.000.000.000 34.951.686.717 12.734.091.408
Tang trong Icy
7.734.091.408
8.428.358.127
Phan ph6i LN trong nam
Lqi nhu?n tang trong nam
5.000.000.000
50.000.000.000 26.523.328.590
Tang do sap nh?P Na LO'i
Tang do hqp nhAt
Giam van
Phan ph6i iqi nhu?n
Chia e6 tue nam 2013
SA
A. Icy
o d II CUOI
461.203.570.479 145.766.924.148 44.621.237.170
14
CQngv6n
eM sahGu
VND
258.288.252.443
812.194.206.115
202.484.277 .583
300.170.055.708
16.162.449.535
183.223.201.141
101.041.352.647
(256.947.615)
117.188.307.506
26.990.l77.506
90.198.130.000
995.175.954.317
183.223.201.141
19.518.024.057
(256.947.615)
117.188.307.506
26.990.177.506
90.198.l30.000
343.584.222.520
\
~
Bao cao tai chinh
Cho ky kS toan ill ngay 0 III 0/20 14 dSn 31112/2014
Cong ty ce ph§n Thiry di~ncAn Don
Thi tr~n Thanh Binh, Huyen
D6p, Tinh Binh Phuoc
no
h. Chi ait van alta tzrcua chu sif huu
31112/14
Tyl~%
01/01114
Tyl~%
31/12/14
VND
01101114
VND
50,96%
49,04%
50,95%
49,05%
234.407.040.000
225.584.460.000
208.907.040.000
201.084.460.000
459.991.500.000
409.991.500.000
T6ng Cong ty Song Da
Cac c6 dong khac
c. Cdc-giao dich v€ van vui cdc chu sif hilu vaph fin phai
,
c6 uec/chia [(Ii nhuiin
- V6n diu tu cua chu sa htru
+ V6n gop diu nam
+ V6n gop cu6i nam
409.991.500.000
409.991.500.000
459.991.500.000
459.991.500.000
d. cJ phiiu
31/12/14
- S6 lUQ11g
c6 phieu dang ky phat hanh
- S6 lUQ11g
c6 phieu da phat hanh
+ C6 phieu ph6 thong
+ C6 phieu uu diii
- S6 lUQ11g
c6 phieu dang hru hanh
+ C6 phiiu ph6 thong
+ C6 phiiu uu diii
* Menh gia c6 phiSu dang hru hanh (d6ng/c6 phftn):
19 . DOANH THU BAN HANG vA CUNG
Oi/01/14
VND
311112/14
VND
cAp
DJCH
01/01/14
----~;.......;...;;__
45.999.150
45.999.150
40.999.150
40.999.150
45.999.150
40.999.150
45.999.150
45.999.150
10.000
VV
Ky nay
VND
Doanh
Doanh
Doanh
Doanh
thu heat dong san xu~t di~n
thu di~n tieu dung noi b9
thu kinh doanh nu6c sinh ho~t
thu cung c~p di~n cho nha thiu
20 . GIA. VON HANG BAN
74.163.580.304
262.770.264
49.142.858
148.934.082
49.405.509.684
250.664.976
74.624.427.508
======
49.656.174.660
____
K~y_n~ay~
K~y_tr~u~6VND
VND
39.496.044.989
30.242.737.155
262.770.264
250.664.976
18.976.629
122.167.894
_
30.493.402.131
39.899.959.776
=======
Gia v6n cua ho~t d9ng san xu~t di~n
Gia v6n di~n tieu dung n9i b9
Giciv6n KD nu6c sinh ho~t
Giciv6n cung cApdi~n cho nha th~u
CQog
21. DOANH THU HO~T DONG TAl CHiNH
____
K~y_n~ay~.
VND
9.194.075.718
Lai tiSn giri, tiSn cho yay
K~y_tr~u~6~
VND
1.478.835.911
9.194.075.718 ===1=.4:=78=.::83=5==.9
CQog
15
Cong ty C6 phAn Thiiy dien cAn DO'D
Thj tr~n Thanh Binh, Huy~~ Bu D6p, Tinh Binh Phuoc
Cho
Bao cao tili chinh
dSn 31112/2014
ky kS toan ill ngay 01110/2014
22.CHIPHiTAICHINH
Ky nay
Ky truce
Chi phi liii vay
Chenh lech tY gia danh gia lai vay dai han
320.200.343
362.500.000
1.186.052.095
CQng
682.700.343
1.186.052.095
Ky nay
VND
366.926.586
95.304.834
1.959.101.706
142.930.026
33.053.906
402.967.617
1.527.799.997
Ky tnroc
VND
20.348.000
128.309.327
609.501.170
138.106.008
6.880.000
256.120.787
6.552.612.369
4.528.084.672
7.711.877.661
---------------------------
23. CHI PHi QUAN
LY DOANH
~~~D------~~~
~
VN~D__
NGHItP
Chi phi nguyen lieu, v~t li~u
Chi phi d6 dung van phong
Chi phi nhan cong
Chi phi kh~u hao tai san c6 dinh
ThuS, phi va l~ phi
Chi phi dich vu mua ngoai
Chi phi khac bang ti~n
Chi phi du phong
CQng
24 . THU NH~P KHAC
____
Thu nh?P illthanh ly YUOn cay
Thu nhap khac (tien ban h6 sa th~u, ti~n BH b6i thuong, thanh ly TSCD ... )
K_::.y_n_a,:_y
VND
263.000.000
11.500.000
274.500.000
CQng
.:..:K:::_y_;_tr
-i 0 C
VND:'--
:)NG
944.522.7275
-----
PI-
JJY t
--".
944.522.72 '7i.N
e
25 . CHI PHi KHAC
___
~K~y~n=a:....y
VND
29.174.569
31.292.026
60.466.595 -----------
Ph?t vi pham hanh chinh
Chi phi khac
CQng
26 . CHI PHi THUE THU N~P
DOANH NGHItP
K~y~'tr~u~a~
VND
HItN HANH
_____
TAng lQi nhu~n k@toan trurrc thu@TNDN nam hi~n hanh
Di~u chinh tang cac khoan thu nh~p chju thu~ (khdng dllQ'C kh~u trir):
ThU lao HDQT kh6ng tf\lc tiSp tham gia di~u hanh
Cac khofm chi phi khac
Thu nh~p tinh thu~ thu nh~p doanh nghi~p
Thu nh?p ill ho?t dong san xu~t va kinh doanh di~n
Thu nh?p ill ho?t dong KD nu6c sinh ho?t
Thu nMp til ho?t dong khac
Chi phi thu~ TNDN tinh tren thu nh~p chiu thu~ nam hi~n hanh
ThuS thu nh?p hi~n hanh uu diii ho?t dong sfm xu~t di~n thuS su~t 10% (*)
Di~u chinh theo Bien ban thanh tra tai chinh
ThuS thu nh?P d6i v6i thu nh?P kMc 22%
ThuS thu nh?P hi~n hanh di~u chinh tang thea BB ki~m tra thuS
ThuS thu nh?P doanh nghi~p duQ'cmien, giam (*)
Chi phi thu~ thu nh~p hi~n hilnh
16
K_::.y_n_a,:_y
K~y_tr_u~6-c
VND
VND
38.921. 791.840
12.688.201.411
130.491.595
42.000.000
88.491.595
12.688.201.411
38.921. 791.840
12.688.201.411
38.483.851.594
49.142.858
944.522.727
388.797.388
1.473.224.686
38.663.486.047
1.268.820.141
3.866.348.605
204.404.545
85.535.425
8.678.529
(1.933.174.302)
(634.410.071)
2.027.388.257
838.814.616
Cong ty C6 phin Thiiy di~n Cin Don
Thi tr~n Thanh Binh, Huyen Bll D5p, Tinh Binh Phiroc
Cho
Bao do tili ehinh
dSn 31/12/2014
leY kS toan ill ngay 01/10/2014
(*) Thong tin v~ iru diii thue:
- Theo Gi~y phep d~u tu s5 04/GP-DTTN ngay 15/09/1999 cua B<)tnrong B<)K~ hoach va d~u tu; Quyet dinh s5 04/GPDT
----E>'T-'J-N-ngay-28f.O$1-200-l-,G0ng-ty-du\?G-U"u-diii-theo-muG-thu~su~t-thuS-thu-nh~p-d0anh-nghi~'p-Ia-20()Io,mi~n-thu~-thu-nh~p~
doanh nghiep trong thai han 04 (bon) nam d~u k~ ttr khi co thu nhap chiu thuS va giam 50% s5 thuS thu nhap doanh nghiep
phai n<)pcho 09 (chill) nam tiSp thea d5i voi thu nhap ill heat dQng san xu~t va kinh doanh di~n.
- Theo Cong van s5 119961BTC-CST ngay 05/09/2012 cua BQ Tai chfnh v~ viec chuyen d6i thus thu nhap doanh nghiep
cua doanh nghiep BOT, cong ty duoc iru diii thea mire thu nhap doanh nghiep la 10% trong 15 nam k~ ill nam d~u tien co
doanh thu illheat dQng diroc hirong iru diii thue, giam 50% s5 thu~ phai nQPtrong 7 nam ti~p thea k~ ill nam 2010.
27 . CONG CT) TAl: CHiNH
Cae lo~i eong e\l tai ehinh eiia Cong ty m~
Gia trj ghi s6 k~ toan
01/01114
31112/14
___
rai san tai chinh
G_ia
......
g'-5_c
__
VND
...::D:.....:\l''-Ipl:.:h.:.,:o.::noz.g
G=ia;.Jig;;,.:.5..:,.c D\l' phong
VND
VND ----~VND:-=-::=""
Ti~n va cac khoan tuang duang ti~n
Phai thu khach Mng, phai thu khac
Cac khoan cho vay ngiln h~n
43.138.236.988
190.342.953.948
55.307.145.137
25.054.485.687
158.150.834.906
55.307.145.137
CQng
288.788.336.073 =====
238.512.465.730 =======
Gia tri ghi s6 k~ toan
31/12/14
01/01/14
~
Chi phi phai tra
VND
210.497.754.965
45.338.191.195
50.000.000
VND~
286.121.897.756 TV
14.023.546.366 ;;N
6.800.299.542 !EN
CQng
255.885.946.160
ON
------4
306.945. 743.66~
Ng pMi tra tai chinh:
Vayvang
Phai tra nguai ban, pMi tra khac
rai san tai chinh va ng pMi tra tai chinh chua dugc danh gia I~i thea gia tri hgp Iy t~i ngay k~t tMc nien dQ k~ toan do
ThOng tu 210/2009/TT-BTC va cac quy dinh hi~n hanh yeu du trinh bay Bao cao tai chinh va thuy~t minh thong tin d5i
v6i cong C\ltai chinh nhung khOng dua ra cac huang d~n tuang duang cho vi~c danh gia va ghi nh~n gia tri hgp Iy cau cac
tai san tai chinh va ng phai tra tai chinh, ngo~i tru cac khOan trich I~p d\l' phong ng phai thu kho doi va d1,l'phOng giam gia
cac khoan d~u tu chUng khoan dii dugc neu chi ti~t t~i cac Thuy~t minh lien quan.
Quan ly riii ro tai ehinh
Rui ro tai chinh cua Cong ty m~ bao g6m rui ro thi tnrang, rui ro tin d\lng va rui ro thanh khoan. Cong ty m~ dii xay dl,l'llg
h~ th5ng ki~m soat nhim dam bao S1,l'can bing 6 muc hgp Iy giua chi phi rui ro pMt sinh va chi phi qufm Iy rui roo Ban
T6ng Giam d5c Cong ty co trach nhi~m thea d5i quy trinh quan Iy rui ro d~ dam bao S1,l'
can bing hgp ly giua rui ro va ki~m
soat rui roo
Rili ro thi trullng
Ho~t dQngkinh doanh cua Cong ty se cM yeu chiu rui ro khi co S1,l'
thay d6i vS tY gia h5i doai va liii su~t.
Rui ro vS tY gia h5i doai:
Cong ty m~ chiu rui ro vS tY gia do gia tri hgp Iy cua cac lu6ng tiSn trong tuang lai cua mQt cong C\ltM chinh se bi~n dQng
thea nhUng thay d6i cua tY gia ngo~i t~ khi cac khoan vay, doanh thu va chi phi cua Cong ty m~ dugc th\l'c hi~n bing dan vi
tiSn t~ khac v6i d6ng Vi~t Nam.
17
Cong ty C6 phAn Thiiy di~n cAn Don
Thi trfin Thanh Binh, Huyen Bll D5p, Tinh Binh Phtroc
Bao cao ti'ti chinh
Cho ky k~ toan tir ngay 01/10/2014 d~n 31/12/2014
Rui ro v6 liii sufit:
Cong ty me emu rui ro ve liii suat do gia tri hop ly cua cac luong tien trong nrong lai cua m9t cong cu tai ehinh se bien d9ng
thea nhUng thay d6i eua liii su~t thj tTUemgkhi Cong ty m~ e6 phat sinh cac khofm ti6n gui e6 ho~e khong e6 ky h?n, cae
khoan vay va no chiu liii suat tha n6i. Cong ty quan Iy nii ro liii su~t bAng each phan tich tinh hinh canh tranh tren thi
tnrong d6 e6 diroc cac liii su~t e6 19'ieho muc dich cua Cong ty.
Rili TO tin dung
Rui ro tin dung la nii ro rna met ben tham gia trong m9t cong cu rei chinh hoac hop d6ng khong e6 kha nang thirc hien
diroc nghia Vl,I cua minh dful d~n t6n thdt v6 tai ehinh eho Cong ty m~. Cong ty e6 cae rui ro tin dl,lngtu ho?-td9ng d9ng san
xu~t kinh doanh (eM y~u d5i vai cae khoan phai thu khaeh hang) va ho?t d9ng tai ehinh (bao g6m ti6n gui ngan hang, eho
vay va cae eong el,ltai ehinh khae).
___
T~i ngay 3111212014
Tu Inam tra Tren 1 nam d~n
......;.:"xu:.;,.:5_n£.g 5 nam
VND
VND
Tren 5 nam
C9ng
_
VND
VND
Ti6n va cae khoan tuang Quang ti6n
43.138.236.988
43.138.236.988
Phai thu khaeh hang, phai thu khae
190.342.953.948
190.342.953.948
Cae khoan eho vay ng~n h?-n
55.307.145.137
55.307.145.137
CQng
T~i ngay 0110112014
Ti6n va cae khofm tuang duang ti6n
Phai thu khaeh hang, phai thu khae
288.788.336.073
Cae khoan eho vay ng~ h?n
25.054.485.687
158.150.834.906
55.307.145.137
CQng
238.512.465.730
288.788.336.073
=====
25.054.485.687
158.150.834.906
55.307.145.137
=====
======
238.512.465.730
,:~
Rili TO thanh khotin
.A A
, •
h nh ):
Rui ro thanh khoan la rui ro Cong ty m~.g~p kh6 khan khi thl,l'ehi~n cae nghia Vl,I tai ,chi~ d? thl~~ ~~n. ~Ul ro t a,
"
khoa' n eua Cong ty me.eM ySu pMt sinh ill vi~e cae tai san tai chinh va n9' phai tra tai ehlnh co cae thO'lchern dao h?-nkhae '"
I
')'j
nhau.
,
d). (A
'
Thai han thanh toan eua cae khoan n9' phai tra tai ehinh dl,l'atren cae khoan thanh toan dl,l'kien thea hgp ong tren co so
dong ti~n eua cae khoan g5e) nhu sau:
T~i ngay 31112/2014
Yay va n9'
Phai tra nguai ban, phai tra khae
CQng
Tu 1 nam tra Tren 1 nam dSn
5nam
xu5ng
Tren 5 nam
C9ng
VND
VND
VND
208.684.273.762
210.497.754.965
45.338.191.195
255.885.946.160
VND
1.813.481.203
45.338.191.195
47.201.672.398
208.684.273.762
53.269.206.586 100.000.000.000
132.85.2 691170
.
T~i ngay 0110112014
Yay va n9'
Phai tra nguai ban, phai tra khac
Chi phi phai tra
CQng
14.023.546.366
6.800.299 .542 --------:-=-:::::-~;_:;_;:;~
74.093.052.494
100,000.000.000
132.852.691.170
18
286.121.897.756
14.023.546.366
6.800.299.542
--3-0"::"6:"::.9-=-45:"':'.::::";7
4-3-.6=-=6-:-
CO.ng,ty C6 ph§n Thuy di~n C§n Don
Th! tran Thanh Binh, Huy~n Bu D6p, Tinh Binh Phtroc
28 . THONG TIN
. ~
,
.
Bao cao tai chinh
Cho ky ke toan nr ngay 01/10/2014 den 31112/2014
ve CAC BEN LIEN QUAN
Trong nam Cong ty me da:c6 cac giao dich voi cac ben lien quan nhu sau:
M6i quan he
D?anh thu bdn ili?n thuang phOm
Tong Cong ty Song Da
T6ng Cong ty Di~n lire MiSn Trung
Cong ty me
Khach hang
Gia tri giao dich (VND)
Ky nay
Ky truac
124.634.415.765
23.927.903.494
133.496.265.885
5.624.342.595
29 . BAO CAO BO PH~N
Theo llnh vl!c kinh doanh
Hoat dQng kinh doanh chinh cua Cong ty la san xu~t kinh doanh di~n thirong pham, do d6 khong trinh bay bao cao b6 phan
thea linh Y\l'C kinh doanh.
.
.,
30. THONG TIN HO~T DONG LIEN TVC
Khong co b~t kY S\I kien nao gay ra S\I nghi ngc Ian vS kha nang hoat dQng lien we va Cong ty me khong c6 y djnh
cling nhir bUQcphai ngirng heat dQng, hoac phai thu hep dang k~ quy mo hoat d9ng cua minh.
31 . THONG TIN VE SO LI:¢U SO SANH
Ngum l~p
HAThiHu~
19
