Báo cáo tài chính quý 2 năm 2014 (đã soát xét) - Công ty Cổ phần Đầu tư Điện Tây Nguyên

Bao cao tai chfnh giC/'anien dO
Ngay 30 thanq 6 narn 2014

EY
Building a better
working world


Conq ty

Co phan 8au

tu Dien Tay Nguyen

Ml,JC Ll,JC

Trang

Thong tin chung

1-2

Bao cao cua Giarn doc

3

Bao cao ket qua conq tac scat xet bao cao tai chfnh giCPanien do

4

Bang can doi ke toan giCPanien do

Bao cao ket qua hoat dong kinh doanh giCPanien dO
Bao cao lU'u chuyen tien t$ giCPanien dO
Thuyet minh bao cao tai chfnh giCPanien dO

5-6

7
8-9
10 - 29


Conq ty

Co phan Dau

tu Dien Tay Nguyen

THONG TIN CHUNG

CONG TV
Conq ty C6 phan £lct!utu £li$n Tay Nguyen ("Cong ty") la mot conq ty c6 phan dLfQ'Cthanhlap tren co
sa c6 phan hoa Nha may Thuy di$n IA£lrang 1 true thuoc Conq ty Dien Gia Lai theo Ouyet dinh so
1188/Q£l-UB do Oy Ban Nhan dan Tlnh Gia Lai cap nqay 23 thanq 9 narn 2004. Viec c6 phan hoa
da dLfQ'CSa Ke hoach va £lct!utu Tlnh Gia Lai phe duyet thong qua viec cap Giay Chung nhan £lang
ky Kinh doanh ("GCN£lKKD") so 3903000046 vao nqay 12 thanq 11 narn 2004, va theo cac
GCN£lKKD dieu chTnh sau:
GCNfJKKD clifw chinh so:
3903000046
3903000046
3903000046

5900328272
5900328272
5900328272
5900328272
5900328272
5900328272

-

£lieu
£lieu
£lieu
£lieu
£lieu
£lieu
£lieu
£lieu
£lieu

chlnh Ict!nthu
chTnh Ict!nthir
chlnh Ict!nthu
chTnh Ict!nthu
chTnh Ict!nthu
chTnh Ict!nthu
chlnh Ict!nthir
chTnh Ict!nthu
chlnh Ict!nthu

Ngay:

nhat
hai
ba

ngay
nqay
nqay
nqay
ngay
nqay
ngay
nqay
ngay

tu
narn
sau
bay
tam
chin

19 thang 5 narn 2006
17 thanq 5 narn 2007
28 thang 7 narn 2007
10 thanq 1 narn 2008
18 thanq 3 narn 2008
14 thanq 1 narn 2009
25 thang 9 narn 2009
1 thanq 9 narn 2010
7 thanq 6 narn 2011

C6 phieu cua Cong ty dLfQ'Cniern yet tal Sa Giao dich Chung khoan Thanh pho H6 Chi Minh ke tCr
ngay 12 thanq 10 narn 2009 theo Quyet dinh so 119/Q£l-SGDHCM do T6ng Giam doc Sa Giao dich
Chung khoan Thanh pho H6 Chi Minh ky nqay 1 thanq 10 narn 2009.
Hoat dong chlnh cua Cong ty la san xuat, truyen tai va phan phoi di$n nanq; xay dl,mg nha cac loai;
xay dl,mg cac cong trlnh thuy loi; xay lap dLfcyng day va tram bien ap tCr35KV tro xuonq: dct!utu, xay
dl,mg cac cong trlnh vua va nh6; xay dl,l'ng cong trlnh conq nqhiep; xay dl,l'ng conq trlnh dLfcyng bO;
mua ban va che bien hang nong san (tnr mu cao su); tr6ng cay cao su; san xu at san pharn cao su;
kinh doanh dich Vl,Jthiet b] ky thuat di$n; mua ban bat dong san; va kinh doanh dich Vl,Jdu lich noi
dia va dich Vl,JILfUtru ngan nqay.
Conq ty co tru sa chlnh tal so 114 Tnronq
Lai.

Chinh, Phuonq

Phu £l6ng, Thanh pho Pleiku, TTnh Gia

HQI DONG QUAN TR!
Cac thanh vien cua Hoi d6ng Ouan tr] trong ky va vao ngay I$p bao cao nay nhu sau:
Ong
Ong
Ong
Ong
Ong

Phan Thanh t.ac
Huynh Doan
Nguy~n Van Giang
Le Van Minh
Nguy~n Tam H6a

cno tich
Thanh vien
Thanh vien
Thanh vien
Thanh vien

tCr nhiern ngay 20 thanq 5 narn 2014

BAN KIEM SCAT
Cac thanh vien cua Ban kiem so at trong ky va vao ngay lap bao cao nay nhu sau:
Ong LLfU Manh Thuc
Ong Bui Tan Khai
Ong Nguy~n Ba Dai

TrLfang ban
Thanh vien
Thanh vien

1


Conq ty

Co phan 8au

tu Dien Tay Nguyen

THONG TIN CHUNG (tiep theo)

GIAMDOC
Giarn doc cua Conq ty trong ky va vao nqay I~p bao cao nay la ong Huynh Dean.

NGU'OI D~I DleN THEO PHAp LU~T
Ngll'eJi dai dien theo phap luat cua Conq ty trong ky va vao nqay I~p bao cao nay la Ong Phan
Thanh L<;1c.
Ong Huynh Doan duoc Ong Phan Thanh L<;1cuy quyen ky bao cao tai chinh cho ky ke toan sau
thanq ket thuc ngay 30 thanq 6 narn 2014 theo Quyet dinh so OS/20111QD-HDQT nqay 14 thanq 6
nam 2011.

KIEM ToAN VIEN
Cong ty Trach nhiern HCru han Ernst & Young Viet Nam la cong ty kiem toan cho Cong ty.

2


Conq ty
BAa cAa

Co phan

8~iU tu

Dien Tay Nguyen

CUA GIAM DOC

Giarn doc Cong ty Co phan Dau tu Di$n Tay Nguyen ("Cong ty") trinh bay bao cao nay va bao cao
tai chfnh giCfa nien do cua Cong ty cho ky ke toan sau thanq ket thuc nqay 30 thanq 6 narn 2014.

TRAcH NHI~M CUA GIAM DOc CONG TY DOl Val BAo cAo TAl CHiNH GIO'A NIl~N DO
Giarn doc chiu trach nhiern dam bao bao cao tai chfnh giCfa nien do cho tung ky ke toan ph an anh
trung thuc va hO'P Iy tlnh hinh tai chfnh giCfa nien do, ket qua hoat dong kinh doanh giCfa nien dO va
tinh hinh luu chuyen tien t$ giCfa nien do cua Cong ty trong kY. Trong qua trinh lap bao cao tai chfnh
giCfa nien do nay, Giarn doc can phai:
~ Il,I'achon cac chfnh sach ke toan thfch hO'Pva ap dunq cac chfnh sach nay mot each nhat quan;
~ thuc hien cac danh gia va U'&Ctfnh mot each hO'P Iy va than tronq;
~ neu ro cac chuan rnuc ke toan ap dl,mg cho Cong ty co duoc tuan thu hay khong va tat ca
nhCfng sai I$ch tronq yeu so voi nhCfng chuan rrurc nay da duoc trinh bay va giai thfch trong bao
cao tai chfnh giCfa nien do; va
~ I$p bao cao tai chfnh giCfa nien do tren co sa nquyen tac heat dong lien tuc tru tmang hO'P
khonq the cho r~ng Cong ty se tiep tuc heat dong.
Giarn doc chiu trach nhiem dam bao viec cac so sach ke toan thfch hO'P duoc luu giCf de phan
tinh hinh tai chfnh giCfa nien do cua Cong ty, voi muc do chfnh xac hO'P Iy, tai bat ky thai diem
va dam bao r~ng cac so sach ke toan tuan thu v&i Che do ke toan da duoc ap dunq. Giarn
cOng chiu trach nhiern ve viec quan Iy cac tai san cua Cong ty va do do phai thuc hien cac
phap thfch hO'Pde ngan chan va phat hien cac hanh vi gian lan va nhCfng vi pharn khac.

anh
nao
doc
bien

Oiam doc cam ket da tuan thu nhCfng yeu cau neu tren trong viec tap bao cao tai chfnh giCfa nien do
kern theo.

CONG BO CUA GIAM DOc

Ngay 12 thang 8 narn 2014

3


g1
Ernst & Young Vietnam Limited
28th Floor. Bitexco Financial Tower
2 Hai Trieu Street. District 1
Ho Chi Minh City. S.R. of Vietnam

EY

Building a better
working world

s6 tham

Tel: +84 8 3824 5252
Fax: +84 8 3824 5250
ey.com

chieu; 61121146/17146928

BAo cAo KET QUA CONG TAc SOAT XET BAo cAo TAl CHiNH

GllrA NII~N£>9
Kinh gu>i: Quy

ce dong

cua Cong ty

ce ph&n

D&u tU' Di~n Tay Nguyen

Chung toi da scat xet bao cao tai chinh giC1'anien dO kern theo cua Conq ty Co ph an Dau tu Di$n Tay
Nguyen ("Cong ty") dU'Q'ctrlnh bay tu trang 5 den trang 29 bao gom bang can doi ke toan giC1'anien do
vao ngay 30 thanq 6 narn 2014, bao cao ket qua heat dong kinh doanh giC1'anien dO va bao cao luu
chuyen tien t$ giC1'anien do cho ky ke toan sau thanq ket thuc cunq nqay va cac thuyet minh bao cao
tai chinh giC1'anien do kem theo.
Vi$c lap va trlnh bay cac bao cao tai chinh giC1'anien do nay thuoc trach nhiern cua Giarn doc Cong ty.
Trach nhiern cua chunq toi la dU'a ra bao cao nhan xet ve bao cao tai chinh giC1'anien dO nay dua tren
ket qua conq tac scat xet cua chunq toi.
Chung toi da thuc hien conq tac scat xet theo Chuan rnvc Kiem toan Vi$t Nam so 910 - Conq tac scat
xet bao cao tai chfnh. Chuan muc nay yeu cau chunq toi phai lap ke hoach va thuc hien conq tac scat
xet de co su dam bao vua phai ve viec li$u cac bao cao tai chinh giC1'anien do co con cac sai sot tronq
yeu hay khong. Cong tac scat xet chu yeu bao gom viec trao doi voi nhan su cua Conq ty va ap dunq
cac thu tuc phan tich doi vai nhC1'ngthong tin tai chfnh. Do do, conq tac scat xet cung cap mot mire dO
dam bao thap hon cong tac kiem toano Chung toi khong thuc hien conq viec kiem toan nen chung toi
khong dU'a ra 'I kien kiem toano

sa

conq tac scat xet, chunq toi khOng thay co su' kien nao de chunq toi cho r~ng cac bao
Dua tren co
cao tai chfnh giC1'anien dO kern theo day khong phan anh trung thuc va hop 1'1tren cac khia canh tronq
yeu tlnh hlnh tai chfnh giC1'anien do cua Cong ty vao nqay 30 thanq 6 narn 2014, ket qua heat dong
kinh doanh giC1'anien dO va tlnh hinh luu chuyen tien t$ giC1'anien do cho ky ke toan sau thanq ket thuc
cunq nqay phu hop voi cac Chuan rnuc ke toan, Che do ke toan doanh nqhiep Viet Nam va cac quy
dinh phap 1'1co lien quan den viec lap va trlnh bay bao cao tai chinh giC1'anien do.

Bao cao tai chinh cua Cong ty cho narn tai chfnh ket thuc nqay 31 thanq 12 narn 2013 da duoc mot
doanh nqhiep kiern toan khac kiem toan va dU'a ra 'I kien chap nhan toan phan doi vai bao cao tai
chfnh do vao nqay 27 thanq 3 narn 2014. Dong thai, bao cao tai chfnh giC1'anien do cua Conq ty cho
ky ke toan sau thanq ket thuc nqay 30 thanq 6 narn 2013 cOng dU'Q'cdoanh nghi$p kiem toan nay scat
xet va dua ra ket luan chap nhan toan phan doi vai bao cao tai chinh giC1'anien do do vao ngay 12
thanq 8 narn 2013.

Thanh pho

He Chi

Minh, Vi$t Nam

Ngay 12 thang 8 narn 2014

A member firm of Ernst

&

Young Global Limited


Conq ty

Co phan £)au tu Dien

Tay Nguyen

B01 a-DN

BANG CAN £>01 K~ ToAN GICYA NIEN £>0
vao nqay 30 thanq 6 narn 2014

VNf)
Masc5

, Thuy6t
minh

TAl sAN

100

A.

TAl SAN NGAN H~N

110

I.

tu« va cac kho{m tU'O'ng
(JU'O'ng t;lm
1. Tien
2. Cac khoan tuonq dlJ'O'ng
tien

111
112

120

II.

121
129

130
131
132
135

140
141

150

Cac kho{m (Jau ti» ta; chinh
nganhfjln
1. £>au tlJ' tai chfnh ngan han
2. Dl)' phonq giam gia dau tu
ngan han

III. Cac khoan pha; thu
ngan hCJn
1. Phai thu khach hang
2. Tra truoc cho nglJ'cYiban
3. Cac khoan phai thu khac
IV. Hang ton kho
1. Hang ton kho

158

V. Tei san ngan hCJnkhac
1. Chi phi tra truce ngan han
2. Thue va cac khoan khac
phai thu Nha nuoc
3. Tai san ngan han khac

200

B.

TAl SAN oAI H~N

220

I.

Ta; san
(J;nh
dinh hCru hlnh
1. Tai san
Nguyen qia
Gia tri khau hao IOy ke
2. Chi phi xay dl)'ng co ban
do dang

151
154

221
222
223
230

250
258

II.

co

co

eau to ta; chinh da; han
1. £>au tu dai han kha'c

261

III. Ta; san da; nen khac
1. Chi phi tra truoc dai han

270

TONG CQNG TAl SAN

260

4

5

Ngay 30 thang 6
nem 2014

Ngay 31 thang 12
nem 2013

21.118.208.889

47.719.569.177

2.006.265.459

803.188.782

346.265.459

443.188.782

1.660.000.000

360.000.000

16.063.588.145

11.000.000.000

16.600.000.000

11.000.000.000

-

(536.411.855)

2.701.642.939

35.640.544.156

7

165.539.727
5.160.000
2.530.943.212

194.624.125
22.000.000
35.423.920.031

183.543.192

183.543.192

8

183.543.192

183.543.192

163.169.154

92.293.047

12.727.267

6.690.906

98.749.887
51.692.000

53.102.141
32.500.000

208.219.165.192

208.238.895.271

1.713.353.035

1.766.538.129

6

9

1.668.353.035
5.158.696.980
(3.490.343.945)

45.000.000

10

5

1.721.538.129
5.115.206.980
(3.393.668.851 )
45.000.000

206.352.715.210

206.352.715.210

206.352.715.210

206.352.715.210

153.096.947

119.641.932

153.096.947

119.641.932

229.337.374.081

255.958.464.448

Cong ty Co phan Dau tu Di$n Tay Nguyen

B01a-ON

BANG CAN 801 K~ ToAN GIO'A NIEN 80 (tiep theo)
vao nqay 30 thanq 6 narn 2014

VNf)

Masc5

, Thuyet
minh

NGUON VON

Ngay 30 tMng 6
nem 2014

Ngay 31 tMng 12
nem 2Q13

300

A.

NO' PHAI TRA

778.049.967

23.202.916.803

310

I.

N9'ngan nen

778.049.967

23.202.916.803

312
314

1.
2.

315
316
319

3.
4.
5.

323

6.

400

B.

410

I.

411
414
417
420

440

Phai tra ngU'ai ban
Thue va cac khoan phai
nop Nha nuoc
Phai tra ngU'ai lao dong
Chi phi phai tra
Cac khoan phai tra,
phai nop ng~n han khac
Quy khen thU'ang,
phuc 100i

VON CHU

SO HO'U

13.500.000

22.241.000

11

143.946.347

12.861.588
88.349.360
25.032.380

12

51.207.803

22.422.591.810

569.395.817

631.840.665

228.559.324.114

232.755.547.645

13.1

Van chti sO< hCPu

228.559.324.114

232.755.547.645

1.
2.
3.
4.

246.569.880.000
(26.791.024.482)
5.163.019.859

246.569.880.000
(26.791.024.482)
5.137.235.865

3.617.448.737

7.839.456.262

Van co phan
Co phieu quy
Quy d~u tU' phat trien
LO'i nhuan sau thue chua
phan phoi

TONG CQNG NGUON VON

Nguyen Tien Hai
NgU'ai tap

255.958.464.448

Nguyen Tien Hai
Ke toan trU'ang

Ngay 12 thanq 8 narn 2014

6

~
~

,

I.

~
~
~


Conq ty

Co phan 8au

tu Dien Tay Nguyen

B02a-DN

BAo cAo K~T QuA HOAT £>ONG KINH DOANH GILYA NIEN £>0
cho ky k~ toan sau thanq k~t thuc nqay 30 thanq 6 narn 2014
VNfJ

Maso

Thuyet
minh

CHiTlEU

10

1.

Doanh thu thuan vf, ban himg

11

2.

Gia vbn hang ban

20

3.

LQ'i nhu~n gQP vf, ban hang

21

4.

Doanh thu hoat dQng tal chinh

22

5.

Chi phi tai chinh

25

6.

Chi phi quan

30

7.

LQ'i nhu~n thu&n tlP hoat dQng
kinh doanh

31

8.

Thu nh~p khac

32

9.

Chiphikhac

40

10. LQ'i nhu~n khac

50

11. T6nglQ'inhu~ntrwacthu~

51

12. Chi phi thu~ TNDN hi~n hanh

60

13. LQ'i nhu~n sau thu~ TNDN

70

14. Uti tren c6 phi~u (VNfJIc8 phieu)

-

1.047.437.212

555.622.388

445.825.869

682.319.003

601.611.343

2.925.993.864

12.427.977.739

15

536.411.855

7.676.570.854

16

571.619.665

551.354.442

14.2

nghi~p

~

>."
/I
AA

2.500.281.347

4.801.663.786

2.584.228

869.040

334

17.1

2.583.894

869.040

2.502.865.241

4.802.532.826

14.193.272
2.488.671.969

4.802.532.826

19
216
216

Uii co ban
Uii suy giam

Nguyen Ti~n Hai
NgU'CYiI~p

Cho ky ke ioen
seu thang ket thuc
ngay 30 thang 6
nem 2013

1.237.941.391

14.1
16

Iy doanh

Cho ky ke toen
seu thang ket thuc
ngay 30 thang 6
nem 2014

Nguy - n Ti~n Hai
K~ toan trU'ang

Ngay 12 thanq 8 narn 2014

7

:RI
"

1


Cong ty Co phan f)au tu Dien Tay Nguyen

B03a-DN

BAa cAa LU'U CHUY~N TI~N TE GICrA NIEN DO
cho ky ke toan sau thanq ket thuc nqay 30 thanq 6 narn 2014
VNfJ
,

Maso

I.
01
02
03
05
06
07

20

23
24
25
27

30

LU'U CHUYEN TIEN TlJ
HO~TDQNG KINH DOANH
Tien thu tCr ban hang
Tien chi tra cho ngU'CYicung cap
hang hoa, dich Vl,J
Tien chi tra cho ngU'CYilao dong
Tien chi nop thue thu nhap
doanh nqhiep
Tien thu khac tCr heat dong
kinh doanh
Tien chi khac tCr heat dong
kinh doanh

402.842.651

17.1

LU'U CHUYEN TIEN Tll
HOAT DONG DAu TU'
mua sarn tai san
Tien chi

co dlnh
Tien chi cho vay
Tien thu h6i cho vay
Tien chi dau to, gap von VaG
don vi khac
Tien thu lai, co tuc va lQ'i nhuan
dU'Q'cchia

Cho ky k~ teen
seu tMng k~t thuc
ngay 30 tMng 6
nem 2013

1.029.381.394

(469.354.142)
(279.390.345)

(525.382.829)
(158.279.101 )

(61.074.006)

-

LLI'u chuy~n ti~n thuan (SLPdl}ng
vao) tLPhoat dQng kinh doanh
II.

21

Thuy~t
minh

CHfTfEU

Cho ky k~ toen
seu tMng k~t tbuc
ngay 30 tMng 6
nem 2014

2.117.454.595

(294.605.223)

(516.887.182)

(701.581.065)

1.946.286.877

de

9

(43.490.000)
(11.000.000.000)
11.000.000.000

(6.000.000.000)

-

-

(5.600.000.000)
17.549.884.547

LLI'u chuy~n ti~n thuan tw (SLP
dl}ng vao) hoat dQng d;lu tll'

11.906.394.547

280.321.883

(5.719.678.117)

ro

36

40

III. LU'U CHUYEN TIEN
HOAT DONG TAl CHiNH
Co tlic d~ tra

(10.001.736.805)

(2.429.338.890)

LLI'u chuy~n ti~n thu;ln SLPdl}ng
vao hoat dQng tai chinh

(10.001.736.805)

(2.492.338.890)

8


Cong ty

Co phan £)au tu Dien

Tay Nguyen

B03a-DN

BAa cAa LLJU CHUYEN TIEN TI; GILrA NIEN DO (tiep theo)
cho ky ke toan sau thanq ket thuc nqay 30 thanq 6 narn 2014
VNf)
Cho ky ke

toen

seu thang ket tnuc

Ma so

Thuyet
minh

CHi TlEU

ngay 30 thang 6
nem 2014

Cho ky ke teen
thang ket tbuc
ngay 30 thang 6
niim 2013

SEW

Tang (giam) ti6n va tU'O'ngdU'O'ng
ti6n thuan trong kY

1.203.076.677

(6.202.730.130)

60

Ti6n va twO'ng dwO'ng ti6n dclu ky

803.188.782

6.720.319.286

70

Ti6n va twO'ng dwO'ng ti6n cu6i ky

2.006.265.459

517.589.156

50

4

=
.~

~

IH

~
r

Nguyen Tien Hili
NglJ'Cl'ilap

N9uyen Tien Hili
Ke toan trlJ'ang

Ngay 12 thanq 8 narn 2014

9


Conq ty

Co phan f)au

tu Dien Tay Nguyen

B09a-ON

THUY~T MINH BAa cAa TAl CHiNH GiO'A NII~N DO
vao ngay va cho ky ke toan sau thanq ket thuc nqay 30 thanq 6 narn 2014

1.

THONG TIN CONG TY
,

Cong ty Co phan D~lU tU' Dien Tay Nguyen ("Cong ty") la mot conq ty co phan duoc thanh
lap tren co sa co phan h6a Nha may Thuy dien IADrang 1 true thuoc Cong ty Dien Gia Lai
theo Ouyet dinh so 1188/QD-UB do Oy Ban Nhan can Tlnh Gia Lai cap nqay 23 thanq 9
narn 2004. Viec co phan h6a da dU'Q'CSa Ke hoach va Dau tu Tlnh Gia Lai phe duyet thong
qua viec cap Giay Chunq nhan Dang ky Kinh doanh ("GCNDKKO") so 3903000046 vao
nqay 12 thanq 11 narn 2004, va theo cac GCNDKKO dieu chlnh sau:
GCNDKKD ditJu chfnh
3903000046
3903000046
3903000046
5900328272

5900328272
5900328272
5900328272
5900328272
5900328272

-

Dieu
Dieu
Dieu
Dieu
Dieu
Dieu
Dieu
Dieu
Dieu

s6:

chlnh
chlnh
chlnh
chlnh
chlnh
chlnh
chlnh
chlnh
chlnh

Ngav:
Ian
Ian
Ian
Ian
Ian
Ian
Ian
Ian
Ian

thli nhat
thli hai
thli ba
th(Y tu
th(Y narn
th(Y sau
th(Y bay
th(Y tam
thu chin

nqay
nqay
nqay
nqay
ngay
nqay
nqay
nqay
nqay

19 thanq 5 narn 2006
17 thanq 5 narn 2007
28 thanq 7 narn 2007
10 thang 1 narn 2008
18 thanq 3 narn 2008
14 thanq 1 narn 2009
25 thanq 9 narn 2009
1 thanq 9 narn 2010
7 thanq 6 narn 2011

Co phieu cua Cong ty duoc niern yet tai Sa Giao dich Ch(yng khoan Thanh pho Ho Chi
Minh ke tCr ngay 12 thanq 10 narn 2009 theo Quyet dinh so 119/QD-SGOHCM do Tong
Giarn doc Sa Giao dich Ch(yng khoan Thanh pho Ho Chi Minh ky ngay 1 thanq 10 narn
2009.
Hoat dong chlnh cua Cong ty la san xuat, truyen tai va ph an phoi dien nanq; xay dl,l'ng nha
cac loai: xay dl,l'ng cac cong trlnh thuy loi: xay Iflp dU'cyng day va tram bien ap tCr 35KV tra
xuong; dau tu, xay dl,l'ng cac cong trlnh vua va nh6; xay dl,l'ng cong trlnh conq nqhiep; xay
dl,l'ng conq trlnh dU'cyng bo: mua ban va che bien hang nong san (tnr rml cao su); trong cay
cao su; san xuat san pharn cao su; kinh doanh dich vu thiet b] ky thuat dien; mua ban bat
dong san; va kinh doanh dich vu du lich noi dja va dich vu luu tru ngfln nqay.
Cong ty c6 tru sa chlnh tal so 114 Tnronq
TTnh Gia Lai.

Chinh, PhU'cyng Phu Dong, Thanh pho Pleiku,

So 1U'Q'ngnhan vien cua Cong ty vao ngay 30 thanq 6 narn 2014 la 4 (nqay 31 thanq 12
nam 2013: 4).

10

-

.1

=


Conq ty

Co phan £)au tu

Dien Tay Nguyen

B09a-DN

THUY~T MINH BAa cAa TAl CHiNH GIO'A NIEN 80 (tiep theo)
vao nqay va cho ky ke toan sau thanq ket thuc nqay 30 thanq 6 narn 2014

so TRiNH

2.

C(J

2.1

Chutm m~

BAy

va

ens

di)

ke toen ap dl}ng

Bao
phu
Bao
ban

cao tai chinh giQ>anien do cua Conq ty duoc trinh bay b~ng dong Viet Nam (UVN8")
hop vo'i Che dO Ke toan doanh nqhiep Viet Nam, Chuan rnuc Ke toan Viet Nam so 27 cao tai chinh giQ>anien dO va cac Chuan rnuc Ke toan Vi$t Nam khac do Bo Tai chinh
hanh theo:

~

Quyet dinh so 149/2001/Q8-BTC
ngay 31 thanq 12 narn 2001 ve viec ban hanh bon
Chuan rnuc Ke toan Vi$t Nam (Dot 1);

~

Quyet dlnh so 165/2002/Q8-BTC
ngay 31 thanq 12 narn 2002 ve viec ban hanh sau
Chuan rnuc Ke toan Vi$t Nam (8<;>,t2);

~

Quyet dinh so 234/2003/Q8-BTC
nqay 30 thanq 12 narn 2003 ve viec ban hanh sau
Chuan muc Ke toan Vi$t Nam (8<;>,t3);

~

Quyet dinh so 12/2005/Q8-BTC
ngay 15 thanq 2 narn 2005 ve viec ban hanh sau
Chuan rnuc Ke toan Viet Nam (Dot 4); va

~

Quyet dinh so 100/2005/Q8-BTC
nqay 28 thanq 12 narn 2005 ve viec ban hanh bon
Chuan rnuc Ke toan Viet Nam (Dot 5).

T'heo do, bang can doi ke toan giQ>anien do, bao cao ket qua hoat dong kinh doanh giQ>a
nien dO, bao cao luu chuyen tien t$ giQ>anien dO va thuyet minh bao cao tai chinh giQ>anien
do dU'<;>,c
trinh bay kem theo va viec SLY dunq cac bao cao nay khonq danh cho cac doi
tU'<;>,ng
khong duoc cung cap cac thong tin ve cac thu tuc, nquyen tck va thong 1$ ke toan tai
Vi$t Nam va hon nQ>akhong duoc chu dinh trinh bay tinh hinh tai chinh, ket qua heat dong
kinh doanh va luu chuyen tien t$ cua Cong ty theo cac nquyen tac va thong 1$ke toan dU'<;>,C
chap nhan rong rai (] cac ruroc va tanh tho khac nqoai Vi$t Narn.
2.2

Hinh

thtrc

so ke toen ap dl}ng

Hinh thuc so ke toan dU'<;>,c
ap dunq cua Cong ty la Nhat ky chunq.
2.3

Ni{m di)

ke toen

Nien dO ke toan cua Cong ty ap dunq cho viec I~p bao cao tai chinh b~t dau tll' ngay 1 thanq
1 va ket thuc nqay 31 thanq 12.

2.4

Demvi tilm t~

ke tosn

Bao cao tai chinh giQ>anien do duoc
Cong ty la VN8,

I~p b~ng don vi tien t$ SLY dunq trong ke toan cua

11

,

;f

,~


I

Cong ty Co phan £)au tu £)i$n Tay Nguyen

BOga-ON

THUY~T MINH BAa cAa TAl CHINH GICrA NIEN £>0 (tiep theo)
vao nqay va cho ky ke toEm sau thanq ket thuc nqay 30 thanq 6 narn 2014

3.

cAc cHiNH SACH KE TOAN CHU YEU

3.1

Titm va

cac kho;m tU'O'ng cIU'O'ng tilm

Tiem va cac khoan tuonq dU'O'ng tien bao gom tien mat tat quy, tien gCri nqan hang va cac
khoan dEIUtu ngan han c6 thai han goc khong qua ba thanq, c6 tfnh thanh khoan cao, c6
kha nang chuyen doi de dang thanh cac IU'O'ngti~n xac dinh va khOng c6 nhieu rui ro trong
chuyen doi thanh tien.

3.2

Hang ton kho
Hang ton kho dU'O'cghi nhan theo gia thap hon giC/'agia thanh de dU'a m6i san pharn den vi
trl va di~u ki$n hi$n tai va gia tri thuan c6 the thuc hien dU'O'c.
Gia tr] thuan c6 the thuc hien duoc la gia ban uoc tfnh cua hang ton kho trong di~u ki$n
kinh doanh blnh thuonq tru chi phi uoc tfnh de hoan thanh va chi phi ban hang uoc tfnh.
Conq ty ap dunq phuonq phap ke khai thU'ang xuyen de hach toan hang ton kho voi gia tri
duoc xac dinh nhu sau:

,
.~

Cong CI,J,dunq CI,J
DI)'

-

chi phi mua theo phuonq phap blnh quan gia quyen.

phOng cho hang t6n kho

Ol,J'ph6ng cho hang ton kho diroc trlch tap cho phan gia tri dl,J'kien b] ton that do cac khoan
suy giam trong gia tri (do qiarn gia, hu hong, kern pharn chat, loi thai v.v.) c6 the xay ra doi
voi conq CI,J,dl,Jng CI,Jcua Conq ty dua tren b~ng ch(fng hop Iy v~ Sl,J'suy giam gia tri tai
nqay ket thuc ky ke toano
So tang hoac giam khoan dl,J' ph6ng giam gia hang ton kho dU'O'c hach toan vao gia von
hang ban tren bao cao ket qua heat dong kinh doanh giC/'anien dO.
3.3

Cac kho;m phai thu
Cac khoan phai thu duoc trlnh bay tren bao cao tai chinh giC/'a nien do theo gia tri ghi so
cac khoan phai thu tCr khach hang va phai thu khac sau khi can tnr cac khoan dl,J'ph6ng
duoc I$p cho cac khoan phai thu kh6 dol.
Ol,J'ph6ng no phai thu kh6 d6i the hlen phan gia tri cua cac khoan phai thu ma Conq ty dl,J'
kien khonq c6 kha nanq thu hoi tal nqay ket thuc ky ke toano Tang hoac giam so du tal
khoan dl,J' ph6ng duoc hach toan vao chi phi quan Iy doanh nghi$p tren bao cao ket qua
heat dong kinh doanh giC/'a nien dO.

3.4

Tei san

co cIjnh hCPuhinh

Tai san co dinh hC/'uhlnh dU'O'cthe hien theo nguyen gia trCr di gia tr] khau hao IOy ke.
Nguyen gia tai san co dinh hC/'uhlnh bao gom gia mua va nhC/'ng chi phi c6 lien quan true
tiep den viec dua tai san vao hoat dong nhu dl,J'kien. Cac chi phi mua sarn, nanq cap va doi
rnoi tai san co dinh dU'O'cghi tang nquyen gia cua tai san va chi phi bao trl, sCra chC/'adU'O'c
hach toan vao bao cao ket qua heat dong kinh doanh giC/'anien dO khi phat sinh.
Khi tai san duoc ban hay thanh Iy, nquyen gia va gia tr] khau hao lGy ke dU'O'cx6a so va cac
khoan li3i 16 phat sinh do thanh Iy tai san duoc hach toan vao bao cao ket qua heat dong
kinh doanh giC/'a nien dO.
3.5

KhtJU hao
Khau hao tai san co dinh hC/'uhlnh dU'O'c trich theo phuonq
gian hC/'udunq uoc tlnh cua cac tai san nhu' sau:
Nha cua va vat kien true
May m6c, thiet b]

Phuonq tien van tai
Tai san co dinh khac

6 - 24
6-8
6
10

12

narn
narn
narn
narn

phap dU'ang thang trong thai

"a(
\1


Conq ty

Co phan 8au

tu Dien Tay Nguyen

B09a-DN

THUY~T MINH BAa cAa TAl CHiNH GICYA NIEN DO (tiep theo)

vao nqay va cho ky ke toan sau thanq ket thuc nqay 30 thanq 6 narn 2014

3.

cAc cHiNH SACH K~ ToAN CHU Y~U

3.6

oso tLPch(Png khoen
Dau tu chunq khoan
ph6ng duoc lap cho
theo hU'6'ng dan cua
tu so 89/2013m-BTC
qiarn so du tai khoan
heat dong kinh doanh

3.7

Chi phi tra

va

(tiep theo)

cac khoim aau tLPkhac

va cac khoan dau tu khac duoc ghi nhan theo gia thuc te mua. Dl,I'
viec giam gia tri cua cac khoan dau tU' vao ngay ket thuc ky ke toan
Thong tu so 228/2009m -BTC nqay 7 thanq 12 narn 2009 va Thong
nqay 28 thanq 6 narn 2013 do BO Tai chlnh ban hanh. Tang hoac

dl,l' ph6ng duoc hach toan vao chi phi tai chlnh tren baa cao ket qua
giCl'a nien dO.

trooc

Chi phi tra truoc baa gom cac chi phi tra truoc ng~n han hoac chi phi tra truoc dai han tren
bang can doi ke toan giCl'a nien do va dU'O'c phan bo trong khoanq thai gian tra truoc hoac
thai gian cac IO'i ich kinh te tuonq Cmg dU'O'ctao ra tLYcac chi phi nay.

3.8

Cac khoan phai tra va chi phi trich

tnroc
j

Cac khoan phai tra va chi phi trich truoc dU'O'c ghi nhan cho so tiEm phai tra trong tuonq lai
lien quan den hang h6a va dich Vl,J da nhan dU'O'c khonq phu thuoc vao viec Conq ty da
nhan dU'O'c h6a don cua nha cung cap hay chua.

...
(

II

U
3.9

Cophieu

quy

~

Cac conq Cl,J van chu sa hCl'u duoc Conq ty mua lai (co phieu quy) diroc ghi nhan theo
nquyen gia va trLYvao von chu sa hCl'u. Cong ty khOng ghi nhan cac khoan lai (10) khi mua,
ban, phat hanh hoac huy cac cong Cl,J v6n chu sa hCl'ucua mlnh.
3.10

Lai trim

co phieu

Lai co ban tren moi co phieu duoc tinh b~ng each chia IO'i nhuan thuan sau thue (truoc khi
trtch tap quy khen thU'ang, phuc IO'i) ph an bo cho co dong sa hou co phieu pho thong cho
so IU'O'ngblnh quan gia quyen cua so co phieu pho thong dang luu hanh trong ky.
Lai suy giam tren moi co phieu duoc tinh b~ng each chia IO'i nhuan hoac 10 sau thue phan
bo cho co dong sa hCl'uco phieu pho thong cua Cong ty cho so IU'O'ngblnh quan gia quyen
cua so co phieu pho thong dang luu hanh trong ky cong so IU'O'ngblnh quan gia quyen cua
co phieu pho thong se dU'O'c phat hanh trong truonq hop t~t ca cac co phieu pho thOng tiem
nang c6 tac dong suy giam deu duoc chuYEm thanh co phieu pho thong.
3.11

Phan chia /9'1 nhu~n
LO'i nhuan thuan sau thue thu nhap doanh nghi$p c6 the duoc chia cho cac co dong sau khi
dU'O'cDai hOi dong co dong phe duyet va sau khi da trich lap cac quy dl,l' phOng theo Dieu 1$
Cong ty va cac quy dinh cua phap luat Viet Nam.
Cong ty trich tap cac quy dl,l' ph6ng sau tLYIO'i nhuan thuan sau thue thu nhap doanh nghi$p
cua Cong ty theo de nqh] cua HOi dong Ouan tr] va dU'O'c cac co dong phe duyet tal Dai hOi
dong co dong thU'ang nien.

Quy dtJu tir pMt tritJn
Quy nay dU'O'c trich I$p nharn phuc
Cong ty.

Vl,J

viec rno rong heat dong hoac dau

tu chieu sau cua

Quy khen thtfang va pht1c toi
Quy nay dU'O'c trich I$p de khen thU'ang, khuyen khich vat chat, dem I~i IO'i ich chung va
nanq cao phuc IO'icho cong nhan vien va duoc ghi nhan nhu mot khoan no phai tra.

13

..,

0,
J


Conq ty

Co phan 8au

tu Dien Tay Nguyen

BOga-ON

THUY~T MINH BAo cAo TAl CHINH GILrA NIEN £>0 (ti~p theo)
VaG nqay va cho ky k~ toan sau thanq k~t thuc nqay 30 thanq 6 narn 2014

3.

cAc

cHiNH

SACH KE ToAN

3.12

Ghi nh~n doanh thu

CHU YEU (tiep theo)

Ooanh thu dU'O'c ghi nhan khi Conq ty co kha nang nhan dU'O'ccac IO'i ich kinh t~ co the xac
dinh dU'O'c mot each chac chan. Ooanh thu duoc do lU'cmg bc1lnggia tri hop 19 cua cac
khoan phai thu hoac se thu dU'O'c sau khi tnr di cac khoan chiet khau thuonq rnai, giam gia
hang ban va hang ban b] tra lai. Cac dieu kien ghi nhan Cl,lthe sau day cOng phai duoc dap
(mg truoc khi ghi nhan doanh thu:
Doanh thu ban c1i~n
Ooanh thu ban di$n duoc ghi nhan dua tren so IU'O'ngdien thuc t~ da ban va chuyen tai len
lU'ai di$n theo gia ban di$n da thoa thuan truoc.
Tien lai
Ooanh thu dU'O'cghi nhan khi tien lai phat sinh tren co sa don tich (co tinh d~n IO'i tire rna tai
san dem lai) tn! khi kha nang thu hOi tien lai khOng chac chan.

Co toe
Ooanh thu dU'O'c ghi nhan khi quyen
xac lap.
3.13

duoc nhan khoan thanh toan co tuc cua Cong ty dU'O'c

N

Thue
Thue thu nMp doanh nghi~p hi~n h8nh
Tai san thue thu nhap va thue thu nhap phai nop cho ky hien hanh va cac ky truce duoc
xac djnh bc1lnggia tri dl,l' ki~n phai nop cho (hoac dU'O'c thu hOi tu) co quan thue, Slr dl,lng
cac rmrc thue suat va cac luat thue co hi$u Il,I'c d~n nqay k~t thuc ky k~ toano
Thu~ thu nhap hien hanh duoc ghi nhan VaG k~t qua hoat dong kinh doanh giCfa nien dO
nqoai trCr tmang hop thue thu nhap phat sinh lien quan d~n mot khoan rnuc duoc ghi th~ng
VaG von chu sa hCfu, trong trU'ang hop nay, thue thu nhap hien hanh cOng duoc ghi nhan
true ti~p VaG von chu sa hCfu.
Cong ty chi duoc bu trCr cac tai san thu~ thu nhap hien hanh va thue thu nhap hi$n hanh
phai tra khi Conq ty co quyen hop phap dU'O'c bu tnr giCfa tai san thue thu nhap hien hanh
vai thue thu nhap hien hanh phai nop va Cong ty dl,l' dinh thanh toan thue thu nhap hien
hanh phai tra va tai san thu~ thu nhap hien hanh tren co sa thuan.
Thue thu nh~p

noen

i~

I~i

Thue thu nhap hoan lal duoc xac dinh cho cac khoan chenh I$ch tarn thai tal nqay ket thuc
ky ke toan giCfa co sa tinh thue thu nhap cua cac tai san va no phai tra va gia tr] ghi so cua
chunq cho rnuc dich lap bao cao tai chinh.
Thue thu nhap hoan lai phai tra dU'O'c ghi nhan cho tat ca cac khoan chenh I$ch tarn thai
chju thue.
Tai san thue thu nhap hoan lai can diroc ghi nhan cho tat ca cac chenh I$ch tarn thai dU'O'c
khau tnr, gia tr] dU'O'c khau tnr chuyen sang cac ky sau cua cac khoan 10 tinh thue va cac
khoan U'Udai thue chua Slr dunq, khi chac chan trong tU'O'ng lai se co IO'i nhuan tinh thue de
Slr dunq nhCfng chenh I$ch tarn thai dU'O'c khau tnr, cac khoan 10 tinh thue va cac U'U dai
thue chua Slr dunq nay.

14


Conq ty

Co phan 8au

tu 8i$n Tay Nguyen

B09a-DN

THUY~T MINH BAa cAa TAl CHINH GICrA NIEN 80 (tiep theo)
vao nqay va cho ky ke toan sau thanq ket thuc nqay 30 thanq 6 narn 2014

3.

cAc cHiNH SACH K~ ToAN CHU Y~U

3.13

Thue (tiep theo)

(tiep theo)

Thu~ thu nh~p hosn {<;Ii(tiep theo)
Gia tri ghi so cua tai san thue thu nhap doanh nghi$p hoan l<;iiphai dU'O'c xem xet lai vao
nqay ket thuc ky ke toan va phai qiarn qia tri ghi so cua tai san thue thu nhap hoan lai den
rmrc bao dam chac chan co du IO'i nhuan Unh thue cho phep IO'i fch cua mot phan hoac toan
bo tai san thue thu nhap hoan lai duoc SLr dunq. Cac tai san thue thu nhap doanh nqhiep
hoan lai chua duoc ghi nhan truce day duoc xem xet lai vao nqay ket thuc ky ke toan va
diroc ghi nhan khi chac chan co du IO'i nhuan tlnh thue trong tuonq lai de co the SLr dunq
cac tal san thue thu nhap hoan lai chua ghi nhan nay.
Tai san thue thu nhap hoan lai va thue thu nhap hoan l<;iiphai tra duoc xac djnh theo thue suat
dl,J'tlnh se ap dunq cho ky ke toan kh~tai san dU'O'cthu hoi h~y no phai ~ra duoc thanh toan,
dua tren cac rrurc thue suat va luat thue co hieu ll,J'cvao nqay ket thuc ky ke toano
Thue thu nhap hoan lai duoc ghi nhan vao bao cao ket qua hoat dong kinh doanh giQ>anien dO
nqoai trlY twang hop thue thu nhap phat sinh lien quan den mot khoan rnuc duoc ghi thang vao
von chu sa hQ>u,trong tnronq hop nay, thue thu nhap hoan lai cOng dU'O'cghi nhan true tiep vao
von chu sa hQ>u.
Cong ty chi dU'O'cbu tnr cac tai san thue thu nhap hoan lai va thue thu nhap hoan lai pMi tra khi
Cong ty co quyen hop phap dU'O'cbu trlY giQ>atai san thue thu nhap hien hanh voi thue thu nhap
hi$n hanh phai nop va cac tai san thue thu nhap hoan l<;iiva thue thu nhap hoan l<;iiphai tra nay
lien quan toi thue thu nhap doanh nqhiep duoc quan Iy bai cunq mot CO'quan thue doi voi cunq
mot don vi chiu thue; hoac Cong ty dl,J'dinh thanh toan thue TNDN hien hanh phai tra va tai san
thue TNDN hien hanh tren CO'sa thuan hoac thu hoi tai san dong thai voi viec thanh toan no
phai tra trong tung ky trong tU'O'ng lai khi cac khoan tronq yeu cua thue TNDN hoan lai phai tra
hoac tai san thue TNDN hoan lai duoc thanh toan hoac thu hoi.
3.14

Cong c~ tili chinh
Gong

CIj

te! chinh - Ghi nnen ban dfJu

va trinh bay

Tai san tai chfnh
Theo Thong tu so 210/2009fTT-BTC
hU'&ng dan ap dunq Chuan rnuc Bao cao Tai chfnh
Quoc te ve trinh bay bao cao tal chfnh va thuyet minh thong tin doi voi cac cong Cl,ltai chfnh
("Thong tU' 210"), tai san tai chfnh dU'O'c phan loai mot each phu hop, cho rnuc dfch thuyet
minh trong bao cao tai chfnh giQ>anien dO, thanh tai san tai chfnh duoc ghi nhan theo gia tri
hop Iy thOng qua bao cao ket qua hoat dong kinh doanh giQ>anien dO, cac khoan cho vay va
phai thu, cac khoan dctJutu giQ>den ngay dao han hoac tai san tai chfnh san sang de ban.
Gong ty quyet dinh viec phan loai cac tal san tai chfnh nay tai thai diem ghi nhan IctJndctJu.
Tai thai diem ghi nhan IctJndctJu,tai san tal chfnh dU'O'cxac dinh theo nquyen gia cong voi chi
phf giao dich true tiep co lien quan.
Cac tai san tai chfnh cua Gong ty bao gom tien va cac khoan tuonq dU'O'ng tien, cac khoan
dctJutu tai chfnh ngan han, cac khoan phai thu khach hang va phai thu khac.
NO' phai tra tai chfnh
NO' phai tra tai chfnh theo pharn vi cua Thong tU' 210, cho rnuc dfch thuyet minh trong bao
cao tai chfnh giQ>a nien dO, dU'O'c phan IO<;iimot cach phu hO'p thanh cac nO' phai tra tai
chfnh dU'O'c ghi nh~n thong qua bao cao ket qua hO<;itdong kinh doanh giQ>anien dO, cac
khoan nO' phai tra tai chfnh dU'O'c xac dinh theo gia tri phan boo Gong ty xac dinh vi$c phan
IO<;iicac nO' phai tra tai chfnh thai diem ghi nh~n IctJndctJu.
Tat ca nO' phai tra tai chfnh dU'O'c ghi nh~n ban dctJutheo nguyen gia cong v&i cac chi phf
giao dich trl,J'ctiep co lien quan.

NO' phai tra tai chfnh cua Gong ty bao gom cac khoan phai tra ngU'ai ban va phai tra khac.

15


Co phan 8au

Conq ty

tu Dien Tay Nguyen

B09a-ON

THUY~T MINH BAa cAa TAl CHINH GICrA NIEN DO (tiep theo)
vao nqay va cho ky ke toan sau thanq ket thuc nqay 30 thanq 6 narn 2014
3.

cAc

cHiNH

3.14

Cong e~ tai ehinh (tiep theo)
Cong

SACH K~ ToAN

CHU

vsu

(tiep theo)

cu tei ehinh - Gia tri sau ghi nMn Ian QaU

Hien tal Thong tll' 210 khonq co hll'ang dan ve viec xac dinh l<;Iigia tri cua cac conq Cl,J tai
chfnh sau ghi nhan ban dau. Do do qia tn sau ghi nhan ban dau cua cac conq Cl,J tai chfnh
dang duoc phan anh theo nquyen qia.
Bu trir

cac cong cu tei ehinh

Cac tai san tai chfnh va no phai tra tal chfnh dll'O'c bu tnr va gia tri thuan se duoc trlnh bay
tren bang can doi ke toan giCra nien do neu va chi neu, Cong ty co quyen hop phap thvc
hien viec bu tnr cac gia tri da duoc ghi nhan nay va co y dinh bu tru tren co sa thuan, hoac
thu duoc cac tai san va thanh toan no phai tra dong thai.

4.

TI~N vA TU'O'NG DU'O'NG TI~N
VNfJ
Ngay 30 thang 6
nam 2014

Ngay 31 thang 12
nam 2013

Tien mat
Tien gCri nqan hang

Cac khoan tll'O'ng dll'O'ng tien

3.783.968
342.481.491
1.660.000.000

30.214
443.158.568
360.000.000

TONGCQNG

2.006.265.459

803.188.782

Cac khoan tll'O'ng dll'O'ng tien the hien cac khoan tien gCri co ky han mot (1) thanq tai Ngan
hang Thuonq rnai Co phan An Blnh - Chi nhanh Gia Lai va hll'ang lai suat 5,5%/nam.
Cae thong tin

bo sung

ve /LPU ehuyen tilm t~:
VNfJ
Cho k"ykfJ toen
seu thang kfJt thuc
ngay 30 thang 6
nem 2014

Cho ky kfJ toen

seu thang kfJt thuc
ngay 30 thang 6
nam 2013

Cac giao djch khonq b~ng tien tronq yeu dll'O'c
loai ra kh6i bao cao luu chuyen tien te:
Thu lai, co hic va IO'i nhuan dll'O'c chia qua can
trCrconq no
Co tire chi tra qua can tnr cong no
5.

DAu TU'TAI

18.263.280.522
18.975.218.395

4.307.045.998
4.262.935.200

CHiNH NGAN H~N
VNfJ

Dau tu ng~n han vao co phieu (i)
Cho ben lien quan vay (ThuyfJt minh

s6 18)

TONGCQNG
Dl,J'

Ngay 31 thang 12
nem 2013

5.600.000.000
11.000.000.000

11.000.000.000

16.600.000.000

11.000.000.000

(536.411.855)

ph6ng giam gia dau'tll' ng~n han

16.063.588.145

GIA TR! THUAN

16

I

Ngay 30 thang 6
nam 2014

11.000.000.000

~

j
~
4


Cong ty Co phan Dau tu Di$n Tay Nguyen

B09a-ON

THUY~T MINH BAa cAa TAl CHINH GIO'A NII~N DO (tiep theo)
vao nqay va cho ky ke toan sau thanq ket thuc nqay 30 thanq 6 narn 2014

5.

cAc

KHOAN DAu TU' TAl cHiNH

NGAN H~N

(i) Chi tiet khoan dau tu ngan han vao co phieu
Ngay 31 thang 12
nam 2013

Ngay 30 thang 6
nsm 2014

So lU'Q'ng

co phi~u

Cong ty Co phan Thuy Di$n
Kenh Bac - Ayun Ha
Ol,J'ph6ng giam gia dau tu
ngan han

560.000

PHAI THU KHAcH

So lU'Q'ng

co phi~u

GitJ tri
VNf)

5.600.000.000
(536.411.855)

5.063.588.145

GIA TR! THUAN

6.

GitJ tri
VNf)

HANG
VNf)
Ngay 30 thang 6
nam 2014

Phai thu ben lien quan
(Thuy~t minh
18)

so

7.

cAc

165.539.727

Ngay 31 thang 12
nem 2013

194.624.125

KHOAN PHAI THU KHAc
VNf)
Ngay 30 thang 6
nem 2014

Ngay 31 thang 12
nam 2013

Phai thu lai lien doanh
Phai thu lai cho vay
Phai thu hoan van lien doanh
Khac

2.247.887.656
278.055.556
5.000.000

30.311.884.880
145.638.888
4.939.714.649
26.681.614

TONGCQNG

2.530.943.212

35.423.920.031

2.525.943.212

35.413.114.417

Trang (16:
Ben lien quan (Thuy~t minh
Ben tno ba

8.

so 18)

5.000.000

10.805.614

HANG TON KHO
VNf)
Ngay 30 thang 6
nem 2014
183.543.192

Cong Cl,l, dunq cu

17

Ngay 31 thang 12
nem 2013
183.543.192


Cong ty Co phan £)au tu £)i~n Tay Nguyen

S09a-DN

THUY~T MINH sAa cAa TAl CHfNH GIO'A NI~N £>0 (tiep theo)
vao nqay va cho ky ke toan sau thanq ket thuc ngay 30 thanq 6 narn 2014

9.

TAl SAN

co D!NH HCrUHiNH
VND
Nha cire va
v~t ki~n true

Maym6e,
thi~t bi

Phuong ti~n
v~n tai

Taisan

co dinn khae

Tong eong

Nguyen gia:
Vao nqay 31 thahg 12 nam 2013
Mua rnoi

3.133.103.240

Vao ngay 30 thanq 6 nam 2014

3.133.103.240

Trang (16:
Da kh~u hao Mt

1.857.684.368

124.419.372

1.857.684.368

124.419.372

1.584.426.368

124.419.372

43.490.000

5.115.206.980
43.490.000

43.490.000

5.158.696.980

1.708.845.740

Gia tr] khau hao IOy k~:
Vao ngay 31 thang 12 nam 2013
Khau hao trong ky

1.677.232.611
73.178.761

1.592.016.868
22.771.500

124.419.372

Vao ngay 30 thang 6 narn 2014

1.750.411.372

1.614.788.368

124.419.372

Vao ngay 31 thanq 12 nam 2013

1.455.870.629

265.667.500

Vao ngay 30 thanq 6 nam 2014

1.382.691.868

242.896.000

724.833

3.393.668.851
96.675.094

724.833

3.490.343.945

Gia tr] con I~i:

18

1.721.538.129
42.765.167

1.668.353.035


Cong ty Co phan 8au tu Dien Tay Nguyen

B09a-DN

THUY~T MINH BAa cAa TAl CHINH GILrA NIEN £)0 (tiep theo)
vao nqay va cho ky ke toan sau thanq ket thuc nqay 30 thanq 6 narn 2014

10.

cAc

KHOAN

nAu

TU' oAI H~N KHAc

Cac khoan d~u tU' khac the hien khoan g6p van lien doanh voi Conq ty Co phan £)ien Gia
Lai d~u tU' vao cac nha may thuy dien. Chi tiet nhu sau:
VND

Nha may Thuy dien la£)rang 3 va Nha may
Thuy dien laMeur 3
Nha may Thuy dien H'Chan
Nha may Thuy dien £)akPiHao 2
Nha may Thuy dien laPuch 3
Nha may Thuy dien H'Mun
TONG CQNG

11.

THU~ vA cAc

Ngay 30 tMng 6
nem 2014

Ngay 31 tMng 12
niim 2013

10.851.758.398
26.423.210.409
58.636.542.952
42.881.971.112

67.559.232.339

10.851.758.398
26.423.210.409
58.636.542.952
42.881.971.112
67.559.232.339

206.352.715.210

206.352.715.210

KHOAN PHAI NQP NHA NU'OC
VND
Ngay 30 tMng 6
nsm 2014

12.

Ngay 31 tMng 12
nem 2013

Thue thu nhap ca nhan
Thue gia tri gia tang
Thue va Ie phi khac

115.210.572
19.540.722
9.195.053

12.861.588

TONGCQNG

143.946.347

12.861.588

cAc KHOAN PHAI TRA, PHAI NQP NGAN H~N KHAc
VND
Ngay 30 tMng 6
nem 2014

Ngay 31 tMng 12
nem 2013

Phai tra cac ben th(r ba
Phai tra ben lien quan

51.207.803

7.841.801.143
14.580.790.667

TONG CQNG

51.207.803

22.422.591.810

19


Cong ty Co phan D§u tu Di$n Tay Nguyen

S09a-DN

THUY~T MINH sAa cAa TAl CHiNH GILrA NII~N 80 (tiep theo)
vao nqay va cho ky ke toan sau thang ket thuc ngay 30 thanq 6 narn 2014

sa HlJU

13.

yON CHU

13.1

Tinh hinh tang giam nguon

von chu sOr hCPu
VNf)
V6n c6 ph~n

c6 phi{;u

quy

Quy (J~u tir
pMt trien

Loi nnuen sau thu{;

cnue

pMn ph6i

T6ng cQng

232.764.986.400
4.802.532.826
(6.684.895.500)

Cho ky k~ toan sau thang k~t thuc ngay 30 thang 6 narn 2013:
Vao ngay 31 thang 12 narn 2012
Loi nhuan thuan trong ky
Co tuc cong be
Vao nqay 30 thang 6 narn 2013

246.569.880.000

246.569.880.000

(26.791.024.482)

5.137.235.865

7.848.895.017
4.802.532.826
(6.684.895.500)

(26.791.024.482)

5.137.235.865

5.966.532.343

(26.791.024.482)

5.137.235.865

232.755.547.645
2.488.671.969
(6.684.895.500)

25.783.994

7.839.456.262
2.488.671.969
(6.684.895.500)
(25.783.994)

5.163.019.859

3.617.448.737

228.559.324.114

I

230.882.623.726

Cho ky k~ toan sau thang k~t thuc ngay 30 thang 6 narn 2014:
Vao nqay 31 thanq 12 narn 2013
Lqi nhuan thu~n trong ky
Co tuc cong be
PhEInphei Iqi nhuan

246.569.880.000

Vao ngay 30 thanq 6 narn 2014

246.569.880.000

(26.791.024.482)

20


Ccnq ty

Co phan 8au

tu Dien Tay Nguyen

S09a-DN

THUY~T MINH sAo cAo TAl CHiNH GICYA NIEN 80 (tiep theo)
vao nqay va cho ky ke toan sau thanq ket thuc nqay 30 thanq 6 narn 2014

so HtYU (tiep

13.

VON CHU

13.2

Cac giao djch va van voi

theo)

cac

co dong

va phan phai

co t{PC
VND

Cho ky kfJ toen
thang kfJt tnac
ngay 30 thang 6
nem 2014

seu

Van

co phan

Cho ky kfJ toen
seu thang kfJt thee
ngay 30 thang 6
nem 2013

dii gap

Van dau ky

va cuoi ky

246.569.880.000

246.569.880.000

6.684.895.500
28.976.743.400

6.684.895.500
6.692.274.090

10.001.736.805
18.975.006.595

2.429.338.890
4.262.935.200

Co t{PC

Co
Co

tuc conq bo
tuc chi tra
Chi bf1ng tifJn
Can tnr cong no

13.3

~
~

'\

'/
(

~

Cophieu

RI
Ngay 30 thang 6
nem 2014

Ngay 31 thang 12
nem 2013

(Co phifJu)

(Co phifJu)

Co phieu duoc phep phat hanh

24.656.988

24.656.988

Co phieu da phat hanh va g6p van day du
phifJu pho thong

24.656.988

24.656.988

Co phieu quy
phifJu pho thong

(2.374.003)

(2.374.003)

Co phieu dang luu hanh
phifJu pho thong

22.282.985

22.282.985

Co

Co
Co

14.

DOANH THU

14.1

Doanh thu

tnusn va bim hang
VND
Cho ky kfJ toen
seu thang kfJt thuc
ngay 30 thang 6
nem 2014
1.237.941.391

Doanh thu ban dien thuonq pharn

21

Cho ky kfJ toen
seu thang kfJt tnuc
ngay 30 thang 6
nsm 2013
1.047.437.212

,

~


Conq ty

Co phan f)au

tu Dien Tay Nguyen

B09a-DN

THUY~T MINH BAa cAa TAl CHfNH GICrA NIEN DO (tiep theo)
vao nqay va cho ky ke toan sau thanq ket thuc ngay 30 thanq 6 narn 2014

14.

DOANH THU (tiep theo)

14.2

Doanh thu hOCjltd{jng tiJi chinh

Cho ky ke ioen
seu thang ket thuc
ngay 30 thang 6
nem 2014

15.

Cho ky ke
seu thang ket thee
ngay 30 thang 6
nem 2013

Uii gap von lien doanh
Uii cho vay
Uii tien glii

2.402.559.649
503.555.556
19.878.659

12.162.332.559
50.390.000
215.255.180

TONG CQNG

2.925.993.864

12.427.977.739

CHI PHi TAl cHiNH

Cho ky ke toen
seu thang ket thuc
ngay 30 thang 6

nem 2014

16.

VNf)
toen

Dl! ph6ng giam gia dau tlJ' tat chinh ng~n han
Chi phi hoat dong dau tu tai chinh

536.411.855

TONGCQNG

536.411.855

VNf)
toen

Cho ky ke
seu thang ket thuc
ngay 30 thang 6
nem 2013

dich Vl,Jmua nqoai
nhan cong
khau hao tai san co dinh
minh s6 9)

Chi phi khac

TONG CQNG

22

:H

~s
VI
..•

.
'

7.676.570.854

CHI PHi SAN XUAT vA KINH DOANH THEO YEU TO

Chi phi
Chi phi
Chi phi
(Thuyet

.;(

~
7.676.570.854

Cho ky ke toen
seu thang ket tbuc
ngay 30 thang 6

nem 2014

'")1

VNf)
toen

Cho ky ke
seu thang ket thee
ngay 30 thang 6
nsm 2013

628.586.439
225.033.274

481.482.180
273.567.594

96.675.094
176.947.246

135.955.572
106.174.965

1.127.242.053

997.180.311


Cong ty Co phan 8au tu Dien Tay Nguyen

S09a-DN

THUY~T MINH sAa cAa TAl CHiNH GIO'A NIEN £)0 (tiep theo)
VaG nqay va cho ky ke toan sau thanq ket thuc nqay 30 thanq 6 narn 2014

17.

THUE THU NH~P DOANH NGHlep
Thue suat thue thu nhap doanh nghi$p ("TNDN") ap dl,mg cho Cong ty la 22% 100inhuan
chiu thue.
£)oi voi Nha may Thuy dien la£)rang 1, Conq ty dU'O'c hU'ang thue suat uu dai la 10% trong
v6ng mU'ai lam (15) narn ke tLr khi dl,J'an b~t dttlU heat dong kinh doanh (narn 2002). Conq
ty dU'O'c mien thue TNDN trong bon (4) narn ke tLr khi dl,J'an Thuy di$n la£)rang 1 co thu
nhap chiu thue (narn 2002) va duoc qiarn 50% thue TNDN trong chin (9) narn tiep theo.
Cac bao cao thue cua Cong ty se chiu Sl,J'kiem tra cua co quan thue. Do viec ap dunq luat
va cac quy dinh ve thue doi voi cac loai nghi$p VI) khac nhau co the dU'O'c giai thlch theo
nhieu each khac nhau, so thue duoc trinh bay tren bao cao tai chinh giCfa nien do co the se
bi thay doi theo quyet dinh cuoi cunq cua co quan thue.

17.1

Thue TNDN hi~n himh
Thue TNDN hlen hanh phai tra duoc xac dinh dua tren thu nhap chiu thue cua ky hien tal.
Thu nhap chiu thue cua Cong ty khac vai thu nhap duoc bao cao trong bao cao ket qua
hoat dong kinh doanh giCfa nien dO vi thu nhap chiu thue khong bao gom cac khoan rnuc
thu nhap chiu thue hay chi phi duoc khau trLr cho rnuc dlch tfnh thue trong cac ky ke toan
khac va cOng khonq bao gom cac khoan rnuc khOng phai chiu thue hay khong dU'O'c khau
tnr cho muc dlch tfnh thue.
.~

Duoi day la doi chieu 100inhuan truoc thue va thu nhap chiu thue:

:iH
VND

Cho ky ktJ toen
seu thang ktJt tnuc
ngay 30 thang 6
nem 2014

2.502.865.241

LQ'i nhu~n trwac thu~
Cec difJu ehlnh (giam) tang to! nhu~n ktJ toen
Lai gop van lien doanh
Chi phi khong duoc khau tnr
Thu nh~p chju thu~ (16 tinh thu~)
hi~n hanh

4.802.532.826
(12.162.332.559)
264.054.799

wac tinh ky
283.865.440

Thu~ TNDN wac tinh ky hi~n hanh
Thue TNDN nop thua dau ky
Thue TNDN da nop trong ky

Thu~ TNDN nc}p thiPa cu6i

(2.402.559.649)
183.559.848

Cho ky ktJ toen
seu thang ktJt tnuc
ngay 30 thang 6
nem 2013

(7.095.744.934)

14.193.272

ky

23

(51.869.153)
(61.074.006)

(6.576.987)

(98.749.887)

(6.576.987)

r