Báo cáo tài chính quý 4 năm 2015 - Công ty Cổ phần Đầu tư Điện Tây Nguyên

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Ngdv:
ngdy 19 th6ng5 ndm 2006
ngiry 17 thdng5 ndm 2007
ngiy 28 th{ng7 n6m 2007
ngdy 10 thang I ndm 2008
ngdy l8 thang3 ndm 2008
ngdy 14 th6ng I n6m 2009
ngdy25 th6ng9 ndm 2009
ngdy I thring9 ndm 2010
ngiry7 th6ng6 ndm 2011

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Ngdy.22thing 12 n1m20l4,BOTai chinhddbanhanhT!6ng tu s6 20012014/TT-BTC
hu6ngaanCn6
ngity20 th6ng3
nim 2006("Quy6tdlnh 15"),vd c6 hiQulyc choc6cndmtdi chinhUft eAutir hoic saungdyI th6ng1
nim 2015.
c.6pdgngphi hdi
{nh huongciraciic thayct6i.chinhs6cttiS. Cdngty dAb6 sungthuyi5tminhthdngtin so s6nheOivCi c6cchi ti€u c6 sgthaydOigita Thdngtu
200vd Quytitttinh 15tai Thuytitminhsi526 ctnb6oc6otdi chinhgita ni6ntlQ.
3.2 Ti€nvd chckhoantuongctuongtiAn

Trang6


ry cO IHANnAu rUo$r.l rAv Ncuvf,N
CONG
n+r*dnrchi*,rnanhpn6pbiku,tirhciatai

nio cAoril cniNn
ittinnsil 3t/12/20/5
Choki kiitodnti ngdy0l/10/2015

THUYfT MINH nAo cAo rAI cHiNH (ti6ptheo)

(Cdc Thuyiit minh ndy ld b0 phdn hqp thdnh vd cdn duo.c ttpc ddng thdi v6i cdc Bdo cdo tdi chinh)

TiAn vd c6c khoin tucmg duong ti6n bao gdm ti€n mit tai quf, ti6n gur ngtu hing vi c6c khoin dflu tu
ng6n trqn c6 thdi han e6c kh6ng qu6 baihang, c6.tinh th;nh khoan c1o, q6 khi nlng chuy€n d6i de
khdng cOnhiAurui ro trong chuy6n AOitna*r tidn.
dtg thanh cfc lugng tidn x6c Airn
"a
3.3 Hdngt6n kho
theo.gi6 th6p hon giita gi6 thanh dCHdng tdn k*ro dugc ght
"ba"
kiQnhiQntpi vd gi6 tri thu6n c6 th6 thgc hiQnilugc.
Gi6 tri thu6n c6 th€ thUc hiQn ilugc ln gi6 bdn udc tinh cria hang tOn kho trong tli6u kiQn kinh doanh
binh thudng trt chi phi udc tinh de hoan thanh vd chi phi b6n hdng udtctinh.
COngty 6p dUng phuong ph6p kO khai thudng xuy€n cfnh nhu sau:
Cdng cg, dUngcU

-

chi phi mua theo phuong ph6p binh qu6n gia quyen.

Dp phdng gidm gi6 hdng tdn kho

Dg phdng gidm gi6 hang tdn kho dugc tr{ch lflp c"hophgn gi6 tri dp ki6n bit6n thdt doc6c khoan suy
giam trong gie tri (do gi6m gi6, hu hdng, kdm phAmch6t, l6i thoi v.v.) c6 th6 xiy rq ei5i vOi cdng cp,
AUttg.U *a COngtV dUatren bnng ch{mg hqply vC s1rsuy giam gi6 tri vdo ngdy kiStthric k} kti torin
gita ni€n iIQ.
Si5tang hopc gi6m khoan dg phdng gidm gi6 hang tdn kho ttugc h4ch to6n vio gi6 v6n hang brin tr€n
b6o c6o k6t qui ho4t ttQngkinh doanhgiira ni€n 3.4 CLckhoanph6i thu
C6c khoan phii thu thu tir kh6ch hang vi phii thu kh6c sau khi cAntrir c6c khoin d1rphdng dugc lQp cho c6c khoan phai
thu kh6 Dg phdng nq phii thu kh6 ddi th6 hiQnphdn gi6 tri cua c6c khodn phdi thu md C6ng ty dp kii5nkh6ng
c6 khi ndng thu hOi vao ngdy krit thric kj kti toan giita ni€n ttQ. Tdng h94c Sidm sii du tai khoan dp
phdng dugc h4ch to6n vdo chi phi quan ly doanh nghiQptr€n b6o c6o kOt qui ho4t tlQngkinh doanh
giiia ni€n dQ.

3.5Taisancisdinhhttuhinh
gi6trir di gi6tri kh6uhaolfly k6.
TdisancOAinnhfruhinhttuo.
c th6hiQntheonguy€n
Nguy6ngi|tdi sdnci5dinh htu hinh baog6mgi6 muavd nhiingchi phi c6 li6n quantryc tii5pdi5nviQc
duatdi sin vio hoatilQngnhu dg ki6n.
C6cchi phi muaslm, ndngc6pvd eOimoi tii sin cOeinfr hiru hinh dugc ghi ting nguy6ngi6 cuatai
sfurvd chi phi bdotri, srlachta dugch4chtorlnvdob6oc6ok6t quaho4tdQngkinh doanhgita ni6ndQ
khi ph6tsinh.
Khi tai santtugc bdnhaythanhl)t, nguy6ngi6 vd gi6 tri kh6uhaolfly ki5du-o.
c x6a s6vd cdckhoanl6i
16ph6tsinhdo thanhly tdi sancluo.
c h4chtoiinvdobdoc6oki5tqudho4ttlQngkinh doanhgiila ni€ntlQ.
3.6Tdi sanvOhinh
Tdi sanvd hinh dugcghi nhflntheonguy6ngi6trir di gi6tr! haomdnliiy kri.

Nguy6ngi6 tni sanv0 hinh baogdmgi6 muavi nhimgchi phi c6 li6n quantr.uctitip diSnviQcttuatdi
sin vdosrl dgngnhu dUki6n.
Trang 7

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1


nio cio r.etcruiNn

cdNc rv c6 pnANoAu rUo$N rAv Ncuv0N
Chinh,Thdnhph6 Pleiku,Tinh Gia Lai

Cho ki lui todn tit

0I/10/2015ttdnnedy3I/12/2015

THUYfT MrNH sAo cAo rAI cHiNH (ti6ptheo)

(Cdc Thuydtminh ndy ld bAph1n hqp thunh vd cdn duo.c doc d6ng thdi vdi cdc Bdo cdo tdi chinh)

C6c chi phi ndng c6p vd eOi mOi tdi sin v6 hinh kh6c c x6a sr5vd c6c
Khi tai s6n v6 hinh kinh doanh
qu6

tlQng
ki5t
ho4t
b6o
c6o
vdo
h4ch
to6n
iy
tdi
sdnthanh
kho6n l6i 16 ph6t sinh do
giira ni€n dQ.
3.7 Kh6u hao vi hao mdn
Kh6u hao tdi san c6 einn hiru hinh vd hao mdn tdi sin vd hinh tluo.c trich theo phuong ph6p kh6u hao
6 -24ndm
Nhi ciravd v$t ki€n tr0c
6-8nlm
M6ym6cva thii5tbi
6 nim
PhuongtiQnvQntii, truyAnd6n
l0
ndm
Tdi sancOdintrtdrac
3 ndm
PhAnmdmm6ytinh

3.8 Chi phi tri trudc

Chi phi tri trudc baogOmcdcchi phi tri trudc ddi h4ntr€n bdngcdnAOit6 toringita ni€ndQvd ilugc
phanbd trongkhoing thOigiuntr6Jru6choacthdi gianc6clgi ich kinh t6 tuongrlngduo.c t4ora tir c6c
chi phi ndy.
3.9 C6ckhodndAutu
Chrmgkho6nkinh doanhvd itdutu g6pvdotlcrnvi kh6c
Chungkho6nkinh doanhvd Hqp d6nghqpt6c kinh doanh("FDHTKD")
Cdngty c6 ph6t sinh c6c khoin dAutu vdo HDHTKD dudi hinh thrlc phOnchia lgi nhuflnsauthuii
(trongnhanphandoanhthu vd chi phi ri€ngbiQttuongimg ciraminh trong HDHTKD.tT€nb6oc6okiStqun
ho4tdQngkinh doanhgita ni6n dQ.Vipc ghi nh{n tr6n duo.c 6p dUngphi hdi td theohuongddncira
Th6ngtu 200.
Dg phdnggidmgi6 hi c6ckhoin chimgkhodnkinh doanhvd c6ckhodnd6utu kh6c
Dg phdngAuqclflRcho viQc.gidmgi6 tri cuac6ckhoanchungkho6nkinh doanhvd c6ckhodndAutu
kh6cvio ngdykiStthric k! ki5toangiiia ni€nctQtheohudngd6ncriaThdngtu s6 22812009/TT-BTC
do
do B0 Tdi chinh
B0 TAichinhbanhdnhngdy7 thdng12 nilm2009vd Jh0ngtu s0 89/2013/TT-BTC
banhdnhngdy26 th6ng6 ndm20l3. Tdngho{c gi6msddu tdi khoandg phdngduo.c h4chtoiin vdochi
phi tdi chinhtrongb6oc6ok€tqui ho4ttlQngkinhdoanhgita ni6ntlQ.
3.10 C6ckhoin phditrd vd chi phi trfchtrudc
C6ckhoanphditri vd chi phl trich trudctlugcghi nhflnchosti ti€n phditrd trongtuonglai li€n quan
ct6nhdngh6avd dlch vp da nh{n tiu-o.
c kh6ngphg thuQcvdo viQcCdngty dAnhAndugch6atlon cria
nhdcungc6phaychua.
qu!
3.1I COphiiSu

Trang8

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nio cio rAt cuivu

cONG TY C6 PHAN DAU TUDIFN TAY NGUYfiN

t!4Trudn|ChinIt,Thdnbph|pteikv,Tirir 3ieLai

cho w kii todnt* nrdy0I/10/2015ildnnsdy3l/12/2015

THUYETMINH nAo cAO TAI cHiNH (ti6ptheo)

(Cdc Thryit minh nay ld bd ph,Qnhgp thdnh vd cin duqc doc tt,in7 thdi v6i cdc Btio cdo tdi chinh)

Cdccdngcp vi5nchirsd hiru tlugcC0ngty mual4i (cdphii5uggj) duqcghrnhAntheonguy€ngi6vn tru
vdov6n chri sd hfru.Cdngty khOngghi nh?ncdckhodnl6i 06) khi mua,b6n,ph6thanhhoflchriy c6c
c6ngca viSnchrisd htu criamlnh.
3.12 Laitr€nc6 phi6u
Ldi co bantr€n m6i cOphiiSudugctinh bdngc6chchia lqi nhuantluqr raq thu6phenbii cho cOdOng
sd htu c0 phiiSuptrOtfrOngcho si5luqngbinh qudngia quy€ncuasli c6 phitiuphOthOngttangluu hdnh
tronglc!.
dugctinh bdngcSchchia lgi nhuAnho{c l5 sauthui5nhal bO9hocQ
Ldi suy gi6mtr€n mdi c6.ptriiSu
phiiSu
phO
huu

cd
thOng
cira-Cdngty cho sti luqng binh qudngia quyAncria s6 c6 phii5uphO
dongso
sti luqngbinh qudngia quy6ncuac6 phi6uph6thdlg sCth6ngttangluu hdnhtrongk) cQng.
phiiiuphOthOngti6m nlng c6 tfc tlQngsuygrim tl€uttugcchuy6n
tdi
cir
cdc
cO
hdnh-trongtrucrng.hqp
phi€u
ph6
thdng.
thdnhcd
3.13 Phenchialgi nhufltt
Lgi nhuflnthudnsauthuiSthu nhflpdoanhnghi€pc6 th6 hQidOngcOdOngph6duyQtvd saukhi da trich lQpc6cqu! dg phdngtheoDiAulQcuaCdngty vd c6c
quydinhcuaph6pluAtViet Nam.
COngty trfch lgp c6cqu! dg phdngsautir lgi nhuanthudnsauthuii thu nhQpdoanhnghiQpcriaC6ngty
theotl€ nghi cuaHQiddngQuantri vd tlugc c6ccr5ddngph6duyQttai Dai hQiddngcOct6ngthuong
ni€n.
QuI niy ttugctrich lQpnhamphUcvUviQcmd rQngho4tttQngho{c t16utu chiAus6ucta Cdngty.
khenthuong,khuy€nkhichv$t ch6t,QuI ndylgi cho c6ngnhdnvi6n, vd duo.c trinh bdy nhu mQtkhoannq phii tri tr€n bangcand6i ke to6ngiira
ni6nt10.
3.14 Ghi nhflndoanhthu
Doanhthu duo.c Blri nhflnkhi Cdngty c6 khi nAngnhflnduo.c c6clgi ich kinh td c6 thti xdc tlinh tlugc

mQtc6chchlc chdn.Doanhthu dugc do luong bAnggi6 tri hap l! crtac6ckhodnphdithu ho{c s€thu
dugc saukhi trir tli c6ckhoanchiiit kt6u thuongmpi, gi6m gi6 hdngb6n vi hdngbrinbi tra lai. C6c
ttiAukiQnghi nhAncg thti sauDoanhthu b6nttiQn
Doanhthu b6n theogi6 bdndiQntifl thdathugntrudc.
Ti6nlAi
Doanhthu tfugc ghi nhAnkhi tiAnlAi ph6tsinhtrOnco sd d6ntich (c6 tinh diin lgi trlc mdtai sturdem
lai) trt khi kh6nlng thu hdi ti€n lai khOngch6cchin.
COtrfrc
Doanhthu dugcghi nhAnkhi quy6nttuqcnhankhoanthanhtodnc6 tfc criaC0ngty dugcx6cl{p.

Trang 9

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nAocAorilcnittn

cOr.lcrv cd pnANoAu rUo$N rAv Ncuvf,x
Chinh, Thdnhph6 Pleiku, Tinh Gia Lai

Choki Ia tudnti

ctdn
0l/10/2015

3I/12/2015

TIruYfT MrNH sAo cAO TAr cHiNH (ti6ptheo)

(Cdc Thuy& minh ndy h bAphdn hqp thdnh vd cdn duo.c dpc ddng thdi vdi cdc Bdo cdo tdi chinh)

3.15Thu0
Thu6thu nh$phiQnhnnh
Tdi santtruii thu nhgpvd thuiSttru nh{p pheilQp chok} hi€nhdnhvd c6ck} trudc dug.cx6cdlnh b[ng
trOittr) co quanthui5,sri dpngc6cmrlcthui5suStvi c6clu{t
gi6 tri dUkitin phdinQpcho{ho{c Au-oS1tr"
c6 hiQuluc di5nngiy tiit ttntcky kiStodngitrani0nttQ.
thurS
Thui5thu nh4phi€n hdnhttugcghi nhAnvio b6oc6gki5tqui hoptttQngkinh doanhgita ni6ntry trudngfrqrpthu6thu nhpppt at rioh li6n quantil5nmQtkhodnmgc dugcghi th[ng vdovi5nchir sd
hilu, tron! ttuUnghqp ndy,ihubtttu nh$phiQnhdnhcflngctugcghi nhantryc tiiSpvdov6nchrisd hilu.
Cdngty chi tlugc bir tn) c6ctai santhui5thu nhflphiQnhanhvd thuii thu nh4phi€n hanhphdinQpkhi
COngty c6 quyAnhqp ph6ptlugcbir tru gita tdi santhu€thu nh$phiQnhdnhvdi thu€thu F4p hi9n
nQpvd Cdngty dUtrantr-pirai
hiQnhdnhtr€nco sdthu0n.
Thui5thu nhQphoitnlai
Thui5thu nhflphodnl4r dugc x6c gitrani6nttQgita co sdtinh thuii thu nhflpcria cdctli s6nvd ng phii tri vi gi6 tri ghi sdcriachringcho
mgcilich lflp b6oc6otdi chfnh.
thuti thu nhgphodnlai phnitri duo.c ghi nhfn chotit cd cfuckhoanch€nhlQchtamthdi chiuthu6.tai
santhu6tfru nnAphoeniai caneuqcgni *tan chot6t cit c6cch6nhlQchtpmthdi tluo.c kh6utrir, gi6 tri
c kh6utrir ciuydn sangc6c ky saucriac6ckhodn16tinh thuti vd c6ckhoanuu ctuo.
dgng,kfri ch6cchantrong tuong lai sEc6 thu nhflpchiu thui5d6 srl dUngnhtingch€nhlQcht4m thdi

Auqckh6utrtr, c6cttroanl6 tinh-thu6vd c6cuu tl6i thu6chuasrl dpngndy,ngo4itru tai santhuii hoan
l4i ph6tsinh tir ghi nhqnbandducria-mQttii sanhoflcng phai t1att mQjgiao dich mdgiaodich niy
khOngc6 anhtrJcrngdiin lqi nhu{n kii toanvd thu nh$pchiu thuiSho4cl5 tinh thutit4i thdi di€mphdt
sinhgiaodich.
ci6 hi ghi sOcriaOi santhui5thu nhflphodnl4i phdi fuqc xem x6t lai vd9 ngdyklit thric k! F6toF
nhsphodnl4i diin mrlc.b6ogiiia niend0 vd phni gi6mgi6 tri ghi si5cuatai santtru,S.ttru
iO e,i ttu nnapihiu thu6 cho pheplqi ich criamQtphanho{c todn bOtei senthui5thu nhflphoanlpi
tluo.c xemx6t l4i vdo
dugcsrl dgng.C6ctii santhutithu nhflphoitnl4i chuac ghi nhQnkfri chic ch6nc6 ctrithu nh$pchiu thutitrong
ngiy k6t ttrt c ky {<6toangiila ni€n tlQvi ilu-o.
tuonglai Tdi santhui5thu nh$phoanl4i vd thui5thu nh$pho6nl4i phailra clugcx5c tlinh theothui5suit dUtinh
c thu h6i hay.nqphaitra tlugc thanhto6n,dpa
s€6p dqngcho kj, k6 toringifrani€ndOkhi tdi sdndu-o.
tr€ncfc mrlcthu€su6tvd hAt thuec6 hiQulgc vdongdyk€t thrick! kOto6ngiirani6ntlQ.
Thutithu nhflp|oAn lai dugcghi nh{n vdo b6o cfuokiitqudhoatdQngkinh doanhgita ni6nd0 ngoaitrir
truonghqp thu6thu nhfp.ph6tsinhli€n quandiSnm$t khoanmpcdugc.ghith[ng vio viSnchrisd hiru,
trongtruhg hqp ndy,thu6thu nhQphodnt4i cflngtlugcghi nh6ntryc tii5pvdovrin chrisd htu.
Cdngty chi tluo.c btr trir c6ctdi santhui5thu nh$phoilnl4i vd thu6thu nh$phodnl4i ph6itra khi Cdng
ty c6 quy€nhqp ph6pphdinQpvd c6ctdi santhui5thu nhflphodnl4i vd thuiSthu nh{p hoin.lai phditri ndyliOnquantdi thui5
thu nh$pdoanhnghiepho{c Cdngty dU dinh thanhtorinthui5T'ttONhien hnnhphii trd vi tdi santhu6T"IIDNhiQnhdnhtr€n
co sd thudnhoflcthu h6i tAi sandOngthoi vdi viQcthanhtoiin ng phditrd tlong funglc] trongtucrnglai
khi c6ckhoantrgngyiSucta thutiTNDN hodnlai phditrd ho{c tdi santhuti TNDN hodnl4i tlugcthanh
torinholc thu h6i.

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cONGry cO PHANoAu rUorpx rAv Ncuvf,N
Chinh,Thdnhph6Pleiku,TinhGiaLai

rAociorilcniNu
Cho ki,kiitodntir ngdy0l/10/2015d1nngdy31/12/2015

THUYfT MrNH nAo cAo rAI cHiNH (ti6ptheo)

(CdcThuyiitminhnaytd b0phdnh. p thdnhvd cdnduqctlocding thdi v6i cdcBdocriotdi chinh)
3.16 C0ngcg tdi chinh

C0ngcgtdi chinh- GhinhflnbandAuvdtrinhbdy
Tdi santdi chinh
Theo Th6ng tv sO 21012009/TT-BTCdo B0 Tdi chinh ban hdnh ngdy 6 thring I I ndm2009 hur5ngd6n
6p dung C"JuAnmgc B6o c6o Tdi chinh Quiic ti5vA trintr bdy b6o c6o tdi chinh vi thuyiStminh th6ng tin
dbi vOicac c6ng cq rdi chinh ("Th$ng tu 210"), tdi santdi chfnh clugcphdn lo4i mQtc6chphir hqp, cho

mpc rlfch thuytit minh trong b6o c6o tdi chinh gita ni€n d0, thenh tdi san tdi chinh clugcghi nh$n theo
ei6 tri hsp lV thdng qua b6o c6o ki5tqui ho4t etQngkinh doanhgiita ni6n d0, qackhoin cho vay v-aphii
iftu, .ar tftoan eau"tu giit viQcphdn lo4i cdc tdi santdi chinh ndy tai thdi ttiiim ghi nhQnban tlAu.
Tai thdi diem ghi nhgn ban dAu,tdi santdi chlnh dugc x6c dlch t4rc tii5pc6 li€n quan.
C6c tii santdi chinh cria Cdng ty bao gdm ti6n vd c6c khodn tuctngtluong tiAn, cii phii5uchua ni6m y6t,
c6c khoin cho vay, c6c khoan ph6i thu khrich hang vd c6c khoin ph6i thu kh6c.
Nq phii tri tdi chinh
Nq phdi h6 tdi chinh theo ph4mvi cuaThdng tu 210, cho mgc dich thuyi5tminh rong b6o c6otdi chinh
gita ni€n b6o c6o ki5tqun hopt dQngkinh doanhgita ni€n dQ,c6c khoin ng phdi tri tdi chinh dugc x6c tlinh theo
gi6 tr! phdn bO.COngW x6c dlnh vipc phdn lo4i cdc ng phdi tri tii chinh thdi t6t ca ng phdi tra tdi chinh c6 li€n quan.
Nq phdi tri tdi chfnh cria C0ng ty bao gdm c6c khoan phdi trd ngudi brin vd c6c khoin ph6i tra kh6c.
C0ng cp tdi chinh - Gi6 tri sau ghi nhdn ban ttdu
HiQnt4i, Th0ng tu 210 khOngc6 huong ddn vA viQcx6c dinh lai gi6 tr! cua c6c cOngcg tii chinh sau
ghi nh$n ban dAu. Do d6 giil tri sau ghi nhQnban ddu cita c6c cdng cp tdi chinh dang theo nguy6n gi6.
Bt tril c6c cOngcp tii chinh
C6c tdi san tii chinh vd ng phdi tri tdi chinh cdn di5i ki5to6n gifia ni€n tri cl6no phii trd dOngthdi.
4. Tidn vi cic khoin tuong tluong ti6n

3U12nv6
VI\D

3ut2t20l4
VI\D

Tidnm{tt4i qu}
Ti6n gdi ng6nhdng

14.390.047
47t.270.229

6.265.973
1s5.900.717

ribn gbikj,h* I ttrang

300.000.000

200.000.000

c0ng

785.660,276

362.166.690

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cONGTY C6 PHANDAUTT'DIFN TAY NGUYfiN
Chinh, Thdnhph6 Pleiku,Tinh Gia Lai

nio cAorAt cnir,rn
ildnngay3I/12/2015
Choki ki to,inti ngdy01/10/2015

THUYfT MrNH BAo cAo rAr cHiNH (ti6ptheo)

(Cdc Thuydtminh nry Id b0 phdn ho.p thdnh vd cin tluqc ttpc d6ng thdi voi cti'c Bdo cdo tdi chfnh)

5' Phii thu cfrakh6chhing
3ur2tz'rs
VI\D

3u12t20l4
VI\D
318.762.685

(CtyCPDi$nGiaLai)
Phii thutiAnb6neliQn

=
318.762.685

c0ng

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6. Phiithuv6chovayngin
3Ut2t20t5
VND

3ln2l20l4
VI\TD

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Cho vay ngin han (Cty CP Di€n Gia Lai)
Cho vay ngin han (Cty CP Thu! EiQnKCnhBfc AyunHa)
Cho vay ngdnhan (Cty TNHH MTV XD BTLT Gia Lai)

cOng

1.600.000.000
10.880.000.000

17.250.000.000
r7.2s0.000.000

r2.480.000.000

7. PhAithu khdc

3ut2t20t5
VI\D

3ut2t20t4
VND

COngty C6 phdnDiQnGia Lai
Cdngty Cb phanThul Di€n Kdnh Bic AyunHa
Tam ung
Phii thu kh6c(bnohi6m)

44.469.491.970
474.s06.s00
10.700.000
1.316.250

42.962.540.082

c0ng

44.956.0r4.720

512.276.666

43.474.816.748

8. Hing tdn kho

3ln2t20ls
VND
Nguy6nliQu,v$t liQu
c0ng

160.r56.358
160.rs6.358

3ln2t20t4
VND
156.526.358

1s6.s26.3s8

Trng12


rio cAoril cniNn

cONG TY CO PHANEAU TI.IDIFN TAY NGUYTN
Chinh,Thdnhph6 Pleiku, Tinh Gia Lai

tr4

01/ I 0/20I 5 ddnnsdv3I /I 2/20I 5

Choki karcdntu

TIruYfT MrNHBAo cAo rAl cniNH (ti6ptheo)

(CdcThuy&minhndyld b0phdnhqp thdnhvd cdnduscttpccl6ngthdi vdi cdrcBdocdotdi chinh)
9. Phii thu dii hqn kh6c
3Ut2t20t5
VI\D

3U12l20l4
VND

G6p vdn hgp ttdnghqp t6c kinh doanhTD Ia3 & Meur 3
G6p v6n hqrptt6nghqp t6c kinh doanhTD DdkPiHao2
G6p v6n hqrpd6nghqp t6c kinh doanhTD IaPuch3

9.957.898.579
47.886.496.928
36.2s9.018.986

10.495.144.515

c0ng

94.r03.414.493

=
)/

\'
,i

U

10.495.144.515

10. Tni sfrnc5 dinh hilu hinh
NhAcfra,

M{y m6c

P.tiQnv$n tii

Thi6tbi, dung

Tti sin

V$t ki6n trric

thi6t bi

truy6nd6n

cg quflnlf

c6 dlnh khdc

VND

VND

VND

VND

VND

c0ng

gi6
NguyGn
S5iIAunem
TAngtronglcj'

1.897.684.368t24.419.372
3.133.103.240
235.000.000

166.782.83r

43.490.000s.365.479.811

T[ng kh6c
Gidmtrongkj
s6 cuiii ty

3.133.103.240

2.132.684,368

124.419.372

166.782.831

43.490.000

5.600.479.811

1.737.32r
20.847.8s2

2.899.333 3.593.539.364

Kh6u hao
56 dAunem
T[ng trongk]

r.823.s90.1321.640.893.206 r24.419.372
146.357.520 54.168.005

4.349.004

225.722.381

22.585.173

7.24E.337

3.819.261.745

1.771.940.447

TIng khic
Gi6mtrongk!
s6 cu6iIg

r.969.947.652

r.69s.061.211

124.419.372

Gidtr!cdn [i
Sridiu nam

1.309.513.108

256,791.t62

I 65.045.510

40.590.667

s6 cu6itg

1.163.155.588

437.623.t57

144.197.658

36.24r.663 r.78r.218.066

Trang l3


nio cio ril cnittn

c6r.rcrv cO pnANoAu rUo$n rAv Ncuvfit'i
Cho ki Hi todn tit

Chinh,Thdnhph6 Pleiku, Tinh Gia Lai

ddnnsdv3I/12/2015
0I/10/2015

THUYfT MrNH BAo cAo rAI cHiNH (ti6ptheo)

(C,icThuydtminhndytd b0phdn hqpthdnhvd cdnduqcttpctting thdi v6i cdcBdocdotdi chinh)
11. Tei sin c6 dinh v0 hlnh

c0ng

Phhnmdm
mdy tinh
VND

Nguy6ngi6
36 ddunam
Tdngtrong k!
Tdngkh6c
Giim fong k! (
sii cu6it
45.000.000

45.000.000

I

{

45.000.000

45.000.000

3.750.000
1s.000.000

3.750.000
t 5.000.000

18.750.000

18.7s0.000

4l.250.000

41.250.000
26.250.000

J

Khdu hao
Sii ttAunam
Tdngtrong k!
TIng kh6c
Gi6mtrong k! (di6u chuy€nTS)
s6 cu6i Iry
Gi{ tr!cdn l4i
Sd56 cu6i k!

26.250.000

12. DAutu tii chlnh diri han

31n2t2015
VND
DAutu g6pv6nvio donvi khfc

3ut2t20l4
VND

C6ngty CdphanDiPnGiaLai (GEC)

100.039.758.323
90.039.758.323

184.895.708.298
184.895.708.298

- G6pviin liAn doanhC6ng trinh thdy diQnH'Chan

22.480.525.984_

24.366.051.059
53.3s7.
I s8.272

- G6p vdn hAndoanhC6ng trinh tht)ydiQnDdkPiHao2
- G6p v6n li€n doanhC6ng trinh thrtyiliQnlaPuch 3
- Gdp vdn hhn doanhC6ng trinh thdy diQnH'Mun
C6ngty C6 phAnThtiy DiQnTrudng Phf (TPH)

c0ng

rt

67.559.2
32.339
10.000.000.000

100.039.758.323

39.613.266.628
67.559.232.339

r84.89s.708.298

Trang14


tiociorilcuir,tu

cONGry cO IHANoAu ru'ol$N'rAv NcuvtN
Chinh,Thinh ph6Pleiku,TinhGiaLai

Choki trl todntt

0I / I 0/20I 5 din nsdy3I /l 2/20I 5

THUYfT MINH nAo cAo rAr cniNH (ti6ptheo)

ding thdi voi cdc Bdo ctio tdi chinh)
edc rhuydt minh ndy ld bQphQn hqp thdnh vd cdn ilugc dpc

13. Thu6vi cdckhoin phni nQpNhir nufc

3ut2t20l4
VND

3lll2l20r5
VND
Thudgi6 tri gia tdng

thu6 ttru nhflp doanhnghiQp
thu6 thu nhapc6 nh6n
rtrui5tai nguy€n

869.190.039

c0ng

913.992.744

25.673.064

34.570222

19.329.54r
20.787.125

10.232.483

6s.789.730

I

)
{

14. Phaitrfr ngfn h4n khdc
3u12l20l4
VND

3u12/2015
VND

759.930
l1.682.883.381
21.770.346.000

L193.650
10.041.745.r2r
19.062.7r8.143
3.132.560
18.760.700
29.373.800

Kinh phi c6ngtloan
C6 tuc phdi trt
Cdngty C6 phandi€nGia Lai
Pheitre tr6i chri lai tr6i phi6u
Qul b6o vQvd ph6ttri6n nmg tinh Gia Lai
Phii trd kh6c

c0ng

3.132.s60
23.487.940
5.373.800
33.485.983.611

29.156.923.974

15. V6n chri sOhiru
a, Bf,ngtl6i chi6u bi6n dQngcrftaV6n chri s0 hfru

V5ndiu tu
chris0hiiu
vl\D
56dutgingiy01MnU4

C6phii6u
quy
VI{D

246.569.880.000 Q6.791.024.482)

- Tingtrongn[m

Qui ttiu tu
phdttri6n

Lginhuin
sauthud
churphAnphiii

VNI)

VND

7.839.456.262 2t2.755.547.645

146.507.480

32.608.850.752 32.755.358.232
40.418.924.734

246.569.EE0.000 Q6.191.024.4t2',)

- Tingtrongnln

5.2t3.7dt345
940.357.085

- Giimtrongn[m
56dut4i ngny30/1212015

246.s69.880.000(26.791.024.482',)

vt{D

5.t37.235.865

- Giimtrongnlm
Siidutliu nrmnay

c0ng

6.224.t00.430

29.3t2JE0

40.41t.y24.734

225.D1.981.143

32.542.327j68

33.482.684.453

30.070.949.222

30.070.949222

250/J.760.n6

228.503.716374

Trang 15


c0lrc rv c6 pnAuoAurrlolpn rAv xcuvf,N
,ror**rrn*,rnunn'n6rr"t.u,rrnnOiut-i

nio cio ril cuiNn
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Cto W E ,odnrh nfd,OI/tO/2015

fti6ptheo)
TrruyfT MrNH BAOcAo TAI CHiNII
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n"yt,

ru,

minh nay td b0 ph6n hgp thdnh vd cdn duqc

b. Chi ti6t v6niIAutu cta chrls0htu

@

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59,1310/o

Vting6pcriaC6ddngkh6c
gi6cdphi6uqu!
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31,240o/o
9,6280/o

c0ng

c. C6 phi6u

rlrc

31JDLNE
M{D

145.800.340.000
77.029.510.000
23.740.030.000

246.569.880.000

3llnn$4

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58,901%145.231.640.000
31,471% 77.598.210.000
9,6280/o 23.740.030.000
100.00%246.569.880.000

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24.656.988
24.656.988

24.656,988
24.656.988

2,374.003
2.374,00i

2.374.003
2.374.003

22.282.985
22,282.985

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eun00t

10.000V1'{D
fr{e*rgiacOphi6u:

d. Lgi nhu$nsauthu6 chua Ph0nPh6i

3rn2nO15
VND

Lqi nhuAnn[m trudc
Lqi nhufu sauthuiSThu nhQpdoanhnghiQp
nhdnph6i lqi nhuAn
Phdnph6i lqi nhuAnnlm trudc
+ Trd cii ttic cho cdc ci5d6ng
fhdn phdi lqi nhuann6mnaY
+ Tqmilng cOttic
+ Thuii fUoW tO sungqtf ddu tu phdt ttidn
+ Trich qt$ khenthudng Phdclqi
Lqi nhu$n sauthu6 chua PhAnPh6i

3111212014
VND

7.839.456.262
32.608.850.752
40.418.924.734
6.684.895.500
6.684.89s.500
30.070.949.222 33.734.029.234
28.967.880.500 33.424.477.500
146,s07.480
940.3s7.08s
163.044.254
1.637
162.71

29.382.280
32.542.327.368
30.070.949.222

2.500.760.426

Y
,\

29.382.280

Trang16


c6xc rv cd pnAnoAurUorpNrAv NcuvfiN
tl4TrvbrryChitu,ThtnhphSPleiku',TinhGiaLai

nio c'io ril cniNn
ddnngb 31/12/2015
Chold lai todnti ngdy01/10/2015

(ti6ptheo)
THUYf,TMrNH nAo cAo rAI cHiNHding
thdi vbi cdcBdocdotdi chinh)
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p thdnhvd cdnduqcdec
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16. Doanhthu
Q"f IV NIm 2015

T6ngdoanhthu

Doanhthu b6ndi€n
Cdckhoin giim trir doanhthu

Quf Iv NIm 2014

14.941.980.941
t4.941.980.94r

r.019.717.206
t.019.717.206

14.941.980.941

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e

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tru6c li do ndmnay c6 thay tl6i c6ch
Doanhthu b6n itiQnthuong phamnlm nay tdngr6t cao so v6i cirngky nfun
tu

iip aare hqp tac-tinh doanh(HTKD) Ia Drdng3 Ia Meur3 theo thdng
rc i".a"
;fi;;
phaighi nhandoanhthuhoettlong
".rr

200/2ot4rrrgrc crlaeOtti chtnh.cuitr6, n6mtrudcphAnHTKDndychi
prti quaoli doanhnghicp'thuiSthu
tdi chinh,cdnn6mnayghi nh6ndoanhtrtuuat eien,eq "ot rt*g b6n,chi
nnApao-n nghiqptheo-tfle HTKD.Tuynhi€nsi5fieuvClqi nhuanthi tuong4r nhau.
17.Gi6v6nhing b6n
Qui IV Nim 2015
VND

Quf rV Ntrm2014
VND

Gi6 v6n b6n dign

5.s73.406.528

s89.77r.669

c0ng

5.573.406.528

589.771.669

thayaii$tr h4chto6nki5
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tl6
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tuong

hw t6ckinh doanh(HTKDIr-aorang: Ia Meur3
.tur;;;ildd*
sii te.
18.Doanhthu hogttlQngtii chfnh
Quf IV Nim 2015
VND
Ldi ti€n grli, ti€n cho vaY
c6 trlc, lqi nhuAndugc chia
- Ldi hAndoanhC6ng trinh TD I3IM3
- Ldi hAndoanhC6ngtrinh TD H'Chan
- Ldi liAn doanhC6ng trinh TD H'Mun
- Ldi lian doanhc6ng finh TD DdkPiHao2
- Ldi hAndoanhCdng trinh TD lqPuch3

c0ng

Quf rV NIm 2014
VND

239.906.545
22.705.982.348

272.533.746
28.624.719.443

52
10.183.507.7
6.999.009.135
4.432.718.286
1.090.747.175

607.516.080
10.291.360.230
8.438.739.109
6.3s8.817.194
2.928.286.830

22.945.888.893

28.897.253.189

Lf do giim doanhthu ho4t tlQngtdi chinh tuong 4I nhu tt6 trinh bdy tai thuyi5tminh 16'
Trang17

I

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cONG TY C6 PHANDAU TIJDIPN TAY NGUYf,N
114TruhneChinh,Thdnhph6Pleiku,Titnctr-fu----9ho-W

sAocio rilcniNn
h@!

01/ 10/20I 5 ttdnngoY3I /I 2/20I 5

TrruYET MrNH BAOCAOTAI CHiNHGi6ptheo)
cdc Bdo cdo tdi chinh)
(Ac fhuydt minh ndy ld b0 phdn hqp thdnh vd cin tlugc dpc tt6ng thdi v6i

trong ki
19. Chi phi thu6 thu nhgp doanhnghiQphiQnhAnhvir lgi nhu$nsauthu6

Quf IV Nim 2015
VND
T6ng lqi nhuenk6 to6ntru6c thu.5
Di6u chinh c6ckhoanthu nh{p chfu thu6
DiAuchinhtling
DiAuchinhgiim

31.467.012.307
Q2.648.074.r44)
s7908204

+ Trd cho bAnliAn doanh
+ NQpngdnsdchnhd nwdc

22.705982.348
8.818.938.163
1.791.565.257
878.497.517
913.067.740
878.497.5I7
34.570.223

Lqi nhufn sauthu6 TNDN

30.553.944.567

T6ngthu nhflpchiu thu6
Thuti thu nhflp doanhnghiQP
fnuiSnmN ituqc giam theouu ttdi dAutu
Chi phi thuii thu nhflp doanhnghiQphiQnhdnh

Quf IV NIm 2014
VND
28.7sl.529.643
Q8539.467.4s6)
88.350.000
28.627.817.456
2r2.062.187
43.483.628
1.604.840
41.878.788

28.709.650.855

20. Laico bin vd l6i suy gi6m tr0n c6 phi6u

Quf IV NIm 2015
VND
Lqi nhuAnkti torin sauthu6thu nhQpdoanhnglriQp
C6ckhoan- Cdc khodndiiu chinh tdng
- Cdckhodndiiu chinh gidm
LN ho{c 6 phanb6 cho c6 dOngso hfru CP ph6 th6ng
COphi6uph6 ttr6ngdangluu hAnhbinh qudntrong ki'
Ldi cs bin vd ldi suygidmtr6nC6 phi6u

Quf IV NIm 2014
VND

30.5s3.944.567

28.709.650.8s5

30.553.944.567
22.28298s

2S.709.650.S55
22.282.985

1.371

1.288

21. B6oc6obQph$n
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ran pn51fr
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ii,"g C'O"etV ho4t ctQng

rlialf chinhhtinh GiaLai,VietNam.

Trangl8

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c6xc rY cOpuANoAurUoIpNrAv Ncuvf,x
,ror*^r"ni*,tnanhrh6pt"iuu',rint',ciurui

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d6nngdl3I/12/2015
choti kptodnti, ngdy0t/10/2015

(ti6ptheo)
THUYf,TMINH nAo cAo TAI.cHiNlr
iluqc aqc aing lnai vdi cdc Btio cdo tdi chlnh)
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hqp thdnh vd cdn

.", Cdngcgtii chinh

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c6thi5taora trongthdi kYd6,...

T6nghqp c6ckhoanng tdi chlnhcirac6ng ty theothdi hanthanhto6nnhu sau:
Drmvitinh:
t{nh:WD
Eonvi
Khdnequd 1 nim
Phaiffi ngudi b6n
Chi phi phni tr6
Phii ti kh6c

633.775.357

c0ng

693.683.628

s9.908.27r

TrGn1ntrm
633.775.357
s9.908.271
693.683.628

Trang19


c6r{c rv cO pnANoAu rUurpn rAv NcuvfiN
114TruongChinh,Thdnhph6lleiku, TinhGiayai

BAOCAOTAI CHINH
ChoW M toantu ngdy0l/l0/2015d'n ngay3l/12/2015

THUYETMrNH nAO CAOrAI CUiNH(ti6ptheo)
(Cdc Thuyiit minh ndy td b0 phd.nhqp thdnh vd cdn duec doc ding thdi vdi cdc Bdo cdo tdi chinh)

3ur2l20l4

Kh6nsoud I ndm

TrGnI ntrm

Tdne
4.500.000

4.500.000

Phii ti nguli b6n
Chi phi phii trd
Phii fri kh6c

33.485.983.611

33.485.983.611

c0ng

33.490.483.611

33.490.483.611

Ban Gi6m rtiic C0ng ty cho ring khoin ng phdi trd ld khdng l6n, hAu nhu kh6ng c6 rui ro thanh khoan vd
C0ng ty c6 dri ngudn tien dti dripung c6c nghia vu tdi chfnh khi dtin han.
c trinh bdy tr€n co sd tdi santhuAnnhu sau:
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23. Nghi$pvg vi sti duvfi c6cb6n liGnquan

a.

C6cb€n li6n quan

T€n cdnstv

M5i quan hG

C6ngty C6phanDiQnGiaLai
Cdngty C6phanThty DiQnK€nhBfc Ayun- Ha

Cdngty m9
B€n li6n quan

b.

NghiQpvg vfi c6cbGnc6 li6n quan

Phdi thu
Doanhthu, thu nhflp tdi chinh
+ Doanh thu bdn ili€n
+ Ldi IiAndoanhduqc chia

19.858.298.474
22.70s.982.348

3.186.867.075
28.624.719.443

Phdi trd
Mua hdngh6a,dich vu
+ ThuAnhdnc1ngvQnhdnh
+ Chi phf khdc
+ Chi phi li4n doanh
+ Chi phi QLDN
Trd c6 tilc

L023.261.647
148.746.170
8.235.495.168
163.636.364
18.954.044.200

1.020.367.418
261.s24.836
147.000.000
26.t22.915.200

Trang 20


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24. Sq kiQnphft sinh sau ngny k6t thric ni6n ttQk6 to6n
Khdng c6 sg kiQn quan trgng ndo kh6c xiy ra saungdy ki5tthfc nim tdi chinh y6u ciu phii di6u chinh
ho{c cdng b6 trong c6c 86o c6o tdi chinh.

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1,as5 figu so siinhtr€n 86o c6otdi chinhciran[m Oi chinhkiit thricngdy 3lll2l20l4 d6 iluo.cki6m
to6nbdi C6ngty TNHH Emst& YoungViQtNamvd 86o c6otdi chinhqui llV20l4 do COngty l4p.

#HR
concrv
oAuru orfru

Hd Thi Anh Thu

Hd Thi Anh rhu

Iluinh Doan

GiaLai, ngdy16thangl0 ndm2015

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