Báo cáo tài chính hợp nhất quý 3 năm 2014 - Công ty Cổ phần Đầu tư và Phát triển Điện miền Trung

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Được ký bởi TRỊNH GIANG NAM
Ngày ký: 06.11.2014 15:37
CONG TY CO PHAN
DT & PT DIEN MIEN TRUNG

CONG HOA XA H O I CHU NGHIA VIET NAM
Doc iap - Tu do - Hanh phiic

So: iJ}-% / C T

N h a Trang,

ngay 06 t h d n g 11 nam 2 0 1 4

V/v: Cong bo thong tin dinh ky BCTC Quy 3 va BCTC H N Q3/2014.

Kinh g m :

Uy ban Chirng khoan Nha Nirac
So" Giao djch Chirng khoan Ha Noi

Ten don vi: Cong ty Co phan Dau tu va Phat trien Dien Mien Trung
M a chung khoan: S E B
Tru so chinh: So 10 L a m Son, P.Phuac Hoa, Tp.Nha Trang, tinh Khanh Hoa.
Dien thoai: 058.3878.092

Fax: 058.3878.093

Ngirai thirc hien cong bo thong tin: Trjnh Giang Nam

Npi dung thong
*

t i n cong bo:

Bao cao tai chinh Quy 3/2014 dugc lap ngay 24/10/2014 bao g6m: B C D K T ,
B C K Q K D , B C L C T T , T M B C T C va Bao cao tai chinh hop nh4t Quy 3/2014
dugc lap ngay 05/11/2014 bao g6m: B C D K T H N , B C K Q K D H N , B C L C T T
H N , T M B C T C H N ciia Cong ty c6 ph4n D h u tu va Phat triln Dien Mien
Trung.

Dia chi trang website dang B C T C
/>
Q3/2014 va B C T C

H N Quy 3/2014:

Chiing toi xin cam ket cac thong tin cong bo tren day la diing sir that^a hoan
toan chiu trach nhiem truac phap luat ve ngi dung cac thong tin da cong bo.

TONG GIAM DOC


C O N G T Y C O P H A N D A U TlT V A
PHAT TRIEN DIEN MIEN TRUNG

Bao cao tai chinh hop nhat
Quy 3/2014

CONG T Y CO PHAN DAU T U V A PHAT TRIEN D l f N MIEN TRUNG
10 Lam Son, Phucmg Phuac Hoa, Thanh ph6 N h a Trang

MUC LUC

K h a i quat ve cong ty

B A O CAO TAI CHINH H Q P N H A T
Quy 3 / 2 0 1 4

Trang

1-3

Cac Bao cao tai chinh hcrp nhat
•

Bang can doi ke toan hop nhat

4 -5

•

Bao cao ket qua hoat dgng kinh doanh hgp nhat

6

•

Bao cao luu chuyen tien te hgp nhAt

7

•

Thuyet minh Bao cao tai chinh hgp nh4t

8 - 22


CONG TY C O P H A N DAU T U V A PHAT TRIEN DIEN MIEN TRUNG
10 Lam San, Phuong Phuac Hoa, Thanh ph6 Nha Trang

BAO CAO TAI CHINH HQP NHAT
Quy 3 / 2 0 1 4

KHAI QUAT V E CONG TY

T h o n g tin k h a i quat
Cong ty C 6 phan D i u tu va Phat trien Dien M i e n Trung (sau day gpi t4t la " C o n g ty") dugc thanh lap tren
C O so H g p ddng lien doanh giua T 6 n g C o n g ty Song D a , C o n g ty Dien luc 3 (nay la Tong Cong ty Dien lire
M i e n Trung) va C o n g ty San xuat kinh doanh Xuat nhap k h k u Binh M i n h theo G i i y chung nhan dang ky
kinh doanh s6 3703000052 ngay 03 thang 04 nam 2003 cua So
hoach va D a u tu Tinh Khanh Hoa. T u
khi thanh lap d^n nay C o n g ty da 04 l i n di^u chinh G i a y chung nhan dang ky kinh doanh va l4n dieu chinh
gan nhit vao ngay 03 thang 04 nam 2010. C o n g ty la doTi v i hach toan doc lap, hoat dgng san xuat kinh
doanh theo Luat Doanh nghiep, D ' l k u le C o n g ty va cac quy dinh phap ly hien hanh c6 lien quan.
Cong ty dugc chap thuan niem y^t co phieu pho thong tai S o giao djch chung khoan H a N g i theo Giay
phep niem y^t s6 0 8 / Q D - T T G D H N ngay 07/01/2009 cua Trung tam giao dich chung khoan H a N g i v o i ma
chung khoan S E B . N g a y chinh thue giao djch cua c6 phi^u la 14/01/2009.

Vorj d i e u l e : 1 2 5 . 0 0 0 . 0 0 0 . 0 0 0 d o n g
vSn g o p t h u e te d i n ngay

31/09/2014: 125.000.000.000 dong,

T r u sot c h i n h
•

Dja chi:

10 L a m San, Phuong Phuac Hoa, Thanh pho N h a Trang, T i n h Khanh H o a

•

Dien thoai:

(84) 0583 878092

•

Fax:

(84) 0583 878093

•

E-mail:

•

Website:

www.mientrungpid.com.vn

N g d n h nghe

k i n h doanh

chinh

•

San xuat va kinh doanh dien nang;

•

X a y dimg cac cong trinh dan dung, cong nghiep, giao thong, thuy l g i , thuy dif n, cong trinh dien;

•

K i n h doanh bat dgng san;

•

N h a nghi co kinh doanh du Ijch va van phong cho thue;

•

L i p dat cac cau kien be tong, ket cau thep, cac thiet bj dien nuac;

•

San xuat vat lieu xay dung;

•

M u a ban vat lieu xay dimg, thiet bi xay dimg;

•

K h a i thac, che bien va mua ban da, cat, soi;

•

Huong dan va dao tao doi ngu van hanh N h a may thuy dien.

C o n g ty con
Cong ty C o phan Thuy dien T r a X o m
N g d n h nghe

k i n h doanh

•

chinh

•

San xuat va kinh doanh dien;

•

X a y dung cac cong trinh dan dung, cong nghiep, cong trinh duong bg, thuy dien, thuy l g i , cong trinh
dien l i o K V ;
Trang 1


CONG T Y C O P H A N DAU T U V A PHAT TRIEN DIEN M I E N T R U N G

BAO CAO TAI CHINH HQP NHAT

10 Lam Scm, Phirang Phirac Hoa, Thanh ph6 Nha Trang

Quy 3 / 2 0 1 4

KHAI QUAT VE CONG TY (tigp theo)
•

t i p dat cac cau kien be tong, ket cau thep, thiet bi dien nuac;

•

K i n h doanh bat dong san, kinh doanh nha nghi, van phong cho thue, dich v u du ijch;

•

San xuat va mua ban vat lieu xay dung, thiet bi xay dung.

T r u s& c h i n h
•

Dja chi:

278 N g u y i n T h i D i n h , Thanh pho Q u i N h a n , T i n h B i n h D i n h

•

Dien thoai:

(84) 056.3546.788

•

Fax:

(84)056.3546.788

Nhansw
Tong so cong nhan vien hien co den cuoi nam tai chinh la 55 nguai. Trong do, can bo quan ly la 14 nguai.
Cac thanh vien cua H o i dong quan tri. Ban K i 6 m soat theo Nghj quy§t s6 2 5 C T / H D Q T ngay 16/4/2014,
T6ng G i a m d6c v a K e toan trucmg trong ky tai chinh va den ngay lap Bao cao tai chinh nay gom co:
H o i dong

quan

tri

•

6ng D i n h Quang Chien

C h u tich

B6 nhiem ngay 28/06/2014

•

Ong Pham Sy Hung

Pho C h u tich

B 6 n h i e m ngay 28/06/2014

•

Ong Nguyin Due

U y vien

B6 nhiem lai ngay 03/04/2013

•

O n g Nguyen H o a i N a m

U y vien

B6 nhiem lai ngay 03/04/2013

•

Ong M a i Huy Tuan

U y vien

B 6 nhiem ngay 28/06/2014

B a n Kiem

soat

•

Ong Trjnh G i a n g N a m

Trucmg ban

B6 nhiem lai ngay 03/04/2013

•

Ong D i n h The G i a i

Thanh vien

Bo nhi#m lai ngay 03/04/2013

•

Ong Tran Quang Hien

Thanh vien

B6 nhiem ngay 03/04/2013

Ong N g u y i n H o a i N a m

Tong G i a m doc

Bo nhiem lai ngay 26/03/2010

Ong L e Quang Dao

K e toan trucmg

Bo nhiem ngay 13/05/2003

T d n g G i a m doc vd Ke toan

trir&ng

N h a T r a n g , ngay

05 t h a n g I I nam 2 0 1 4

Trang 2

CONG TY C O P H A N D A U T U V A PHAT TRIEN DIEN M I E N T R U N G
10 Lam Scm, Phirang Phuac Hoa, Thanh pho Nha Trang

Quy

3/2014

Mau S 6 B 0 1 - D N

BANG CAN DOI K E TOAN HOfP NHAT
Ngay 30 thang 09 nam

BAO CAO TAI CHINH HQP NHAT

B a n h a n h theo
ngay

2014

Q D sd 1 5 / 2 0 0 6 / Q D - B T C

2 0 / 3 / 2 0 0 6 va cdc s i r a doi. bo

sung

CO l i e n q u a n c u a BQ T a i c h i n h

TAI SAN

M a so

Thuyet
minh

A.

TAI SAN N G A N H A N

100

I.

Tien v a cac k h o a n tu'ang d a c n g tien

110

1.

Tien

2.

01/01/2014

30/09/2014
VND

VND

38.940.222.689

111,301.810.603

5.172.955.453

21.836.394.967

111

3.172.955.453

10.836.394.967

Cac khoan tuong duong tien

112

2.000.000.000

11.000.000.000

II.

Cac khoan dau tu-tai c h i n h n g i n han

120

0

HI.

Cac khoan p h a i thu ngan han

130

11.866.616.860

33.102.993.182

1.

Phai thu cua khach hang

131

5.243.439.113

17.268.308.288

2.

Tra truac cho nguai ban

132

6.228.318.316

14.909.432.913

5.

Cac khoan phai thu khac

135

394.859.431

925.251.981

IV.

H a n g ton kho

140

13.615.150.912

50.592.711.836

1.

Hang ton kho

141

13.615.150.912

50.592.711.836

2.

D u phong giam gia hang ton kho

149

V.

T a i san ngan han khac

140

8.285.499.464

5.769.710,618

1.

Thue G T G T dugc khau trir

152

2.

Thue va cac khoan phai thu N h a nuac

154

Tai san n g i n han khac

158

B.

TAI SAN DAI H A N

200

1.

Cac khoan phai thu dai han

210

11.

T a i san co d i n h

220

1.

Tai san co djnh huu hinh

221

- Nguyen gia

5

6

7

3.179.628.491

5.934.937.343

475.996.090
2.350.562.121

2.114.086.037

828.536.221.206

684.539.698.722

827.573.331.187

682.984.540.743

149.376.151.377

166.105.780.136

222

382.767.747.367

382.679.198.094

- G i a tri hao mon luy ke

223

(233.391.595.990)

(216.573.417.958)

Tai san co djnh v6 hinh

227

- Nguyen gia

228

10.874.804.160

- G i a tri hao mon lily ke

229

(304.391.421)

4.

Chi phi xay dimg c a ban do dang

230

III.

B^t dong san dau tu*

240

IV.

Cac khoan dau tu* tai c h i n h dai han

250

V.

T a i san dai han khac

260

1.

Chi phi tra trudc dai han

261

2.

Tai san thue thu nhap hoan lai

262

J.

Tai san dai han khac

268

TONG CQNG TAI SAN

270

3.

Cdc

T h u y e t m i n h kem theo

t i r t r a n g 7 den t r a n g 2 2 l a bp phgn

8

9

10

11

10.605.811.620

10.570.412.739 ^

667.626.767.071

10.874.804.160
:

-

(268.992.540)
506.272.948.987

, 12

962.890.019

1.555.157.979

956.135.289

1.551.157.979

2.754.730
13

4.000.000
867.476.443.895

hcfp t h a n h cdc B a o cao l a i c h i n h nay

4.000.000
795.841.509,325

Trang 3


C O N G T Y C O P H A N D A U T U V A PHAT TRIEN DIEN M I E N T R U N G
So

1 0 L a m S a n , Phuong

BAO CAO TAI CHINH H O P NHAT

P h u a c H o a , T h a n h pho N h a T r a n g

Quy

3/2014

BANG CAN DOI K E TOAN HOP NHAT (tiep theo)
Ngay 30 thang 09 nam 2014
NGUONVON

Mas6

Thuylt
minh

30/09/2014

01/01/2014

VND

VND

A.

NO PHAI T R A

300

565.500.976.867

511.677.785.779

I.

NQ* ngan han

310

160.652.243.560

128.428.300.846

1.

Vay va ng ngan han

311

72.784.471.562

70.112.535.829

2.

Phai tra cho ngiroi ban

312

48.634.138.286

24.825.459.129

T
J.

Nguai mua tra tien truac

313

4.

Thue va cac khoan phai nop Nha nuac

314

1.939.031.898

5.848.491 138

5.

Phai tra cong nhan vien

315

883.895.033

2.399.358.213

6.

Chi phi phai tra

316

16

6.805.361.116

7.008.701 173

7

Cac khoan phai tra, phai nop khac

319

17

28.008.797.773

16.150.170.181

8.

Quy khen thuang, phuc lgi

323

1.596.547.892

2.083.585.183

IL

NQ" dai han

330

404.848.733.307

383.249.48^ .933

1

Vay va ng dai han

334

404.846.152.996

383.249.4^^ 1933

2.

Thue thu nhap hoan lai phai tra

335

2.580.311

B.

VON

400

229.465.451.758

207.075i58.729

I.

V o n chii sff hiru

410

229.465.451.758

207.075.328.729

1.

Von dau t u cua chu so hiju

411

19

125.000.000.000

125.000.000.000

2.

Thang d u von co phan

412

19

10.049.864.750

10.000.000.000

J.

C o phieu quy

414

19

4.

Chenh lech ti gia hoi doai

416

19

197.766.840

4.

Quy dau tu phat trien

417

19

22.911.334.233

21.469.785.463

5.

Quy khac thugc von chu su hiJu

419

19

8.615.787.159

7.290.424.332

6.

Lgi nhuan chira phan phoi

420

19

62.690.698.776

43.186.702 .828

II.

Nguon kinh p h i va q u y khac

430

-

-

C.

L ^ i ich cua co dong toi thieu

439

TONG CQNG NGUON VON

440

CHUSOHUtJ

N h a T r a n g , ngay
Cdc

Thuyet

14

15

18

20

h
-107.661.250
i

236.077.356

72.510.015.270

77.088.394.817

867.476.443.895

795.841.509.325

05 t h a n g 1 1 nam 2 0 1 4

m i n h kem theo

tu t r a n g 7 den t r a n g 22 Id bo phan

hgp t h a n h cdc Bao cao t a i c h i n h nay

Trang 4


C O N G T Y C O P H A N O A U T U V A P H A T T R I E N DIEN M I E N T R U N G
10 Lam Son. Phirong Phuac Hoa, Thanh ph6 Nha Trang

B A O CAO TAI CHINH H O P NHAT
Quy

3/2014

Mau S 6 B 0 2 - D N

BAO CAO KET QUA KINH DOANH HQP NHAT

B a n h a n h theo
ngay

Q u y 3/2014

Chi tieu

J.

4.
5.
6.
7.

Doanh thu ban hang va
cung cap djch vu
Cac khoan giam trir
Doanh thu thuan ve ban
hang va CC djch vu
Gia von hang ban
Loi nhuan gop ve ban
hang va cung cSp djch vu
Doanh thu hoat dong tai
chinh
Chi phi hoat dgng tai chinh
T r o n g do: L a i vo}'

Ma

Thuyet

so

minh

1

22

10
11

15.
16.
17.
18.

Lgi nhuan sau thue cua co
dong thieu so
Lgi nhuan sau thu^ cua c6
18.2
dong cong ty me
18.1

19-

Lai CO ban tren c6 philu

Nam nay

Nam truoc

Nam nav

Nam truoc

8.764.773.240

12.073.646.882

68.380.159.480

67.276.478.798

8.764.773.240

12.073.646.882

68.380.159.480

67.276.478.798

6.092.713.393

9.598.521.760

30.692.697.867

32.529.227.369

2.672.059.847

2.475.125.122

37.687.461.613

34.747.251.429

24

68.710.107

304.288.217

381.426.555

4.201.819.370

22

25

1.041.396.149
1.041.396.149

892.398.268
892.398.268

4.149.592.033
3.534.296.867
0

4.213.058.526
3.176. J 4 7 . 5 7 9

25

1.489.846.571

1.656.376.687

5.727.427.160

5.824.493.004

30

209.527.234

230.638.384

28.191.868.975

28.911.519.269

22.371.132

19.170.104

122.266.632

(19.170.104)

(122.266.632)

0

0

28.172.698.871

28.789.252.637

1.460.496.964

1.805.070.570

32

Loi nhuan khac
Lai hoac 16 trong cong ty
lien ket, lien doanh
Tong loi nhuan ke toan
tru^c thue
Chi phi Thue Thu nhap
doanh nghiep hien hanh
ThuaTNDNhoSnlai

Loi nhuan sau thue

nam

21

12

14.

23

20

24

13

Luy k l tu d

Quy 3

3

Chi phi ban hang
Chi phi quan ly doanh
9.
nghiep
Loi nhuan thuAn tu* hoat
10.

dong kinh doanh
11 Thu nhap khac
Chi phi khac

sung

CO l i e n q u a n c u a BQ T a i c h i n h

23

8.

O D s6 1 5 2 0 0 6 / O D - B T C

2 0 / 3 / 2 0 0 6 va cac sua doi, bo

31

26
27
0

40

(22.371.132)

45
50

28

209.527.234

208.267.252

51

28

15.916.361

16.331.919

(174.419)

52
60

193.785.292

28

-174.419
191.935.333

26.984.182.067

3.975.110

61

62
70

26.712.376.326

193.785.292

191.935.333

26.708.401.216

26.984.182.067

16

15

2.137

2.159

29

K e toan
tru-ong
.11 I

Ngu-oi lap

I

Le Quang Dao
N h a T r a n g . ngay
Cdc

Hoang Thj Thanh V a n

05 t h a n g 1 1 nam 2 0 1 4

T h u y e t m i n h kem theo

tic t r a n g 7 den t r a n g 2 2 l a bo p h a n hgp t h a n h c u a B a o cao t a i c h i n h nay

Trang 5


C O N G T Y C O P H A N D A U TU" V A P H A T T R I E N D I ^ N M I E N T R U N G
S6 1 0 L a m San, P h i r a n g P h u a c H o a , T h a n h p h d N h a T r a n g .

BAO CAO LUtJ CHUYEN TIEN TE HQfP NHAT
Q u y 3/2014

BAO CAO TAI CHINH HQP NHAT
Quy 3 / 2 0 1 4
Mau s6 B 03 - DN
B a n h a n h t h e o QD s6 15/2006/QD
ngay

20/3/2006

CO l i e n quan

Ma

C h i tieu

s6
I.

Lu*u chuyen tien tit hoat dong kinh doanh

1.

T\hn

2

va sira

- BTC

doi, bo

sung

cua BQ T a i c h i n h

L u y ke tir d4u nam d i n cuoi quy
Q u y 3/2014

Q u y 3/2013

81.827.753.993

1

87.243.044.603

T i e n chi tra c h o n g u a i c u n g cap H H v a D V

2

(5.323.233.358)

(12.423.797.884)

3.

Ti^n

c h i tra c h o n g u a i lao d o n g

3

(18.331.378.639)

(15.644.483.804)

4.

Ti^n

c h i tra lai vay

4

(3.428.125.734)

(3.065.129.350)

5

T i e n c h i nop thue thu nhap doanh nghiep

5

(2.080.076.653)

(2.764.790.983)

6.

T i e n thu khac t u hoat d o n g k i n h doanh

6

37.278.173.873

38.487.670.979

7.

T i S n chi khac c h o hoat dong kinh doanh

7

(19.213.784.641)

(46.601.568.286)

20

76.144.619.451

thu t u ban hang, C C D V v a doanh thu khac

L u u chuyen tien thuan tir hoat dong kinh doanh

^

39.815.654.665
PHA

IL

Liru chuyen tien tir hoat dong dau t u

1.

T\hn chi dd m u a sim X D T S C D v a cac T S D H khac

21

2.

Thu ti^n Tly, nhucmg ban T S C D & cac T S dai han khac

22

3.

T i ^ n chi d^u t u gop v 6 n vao d a n v i khac

25

4.

J'xhn thu lai cho vay, co tuc v a l g i nhuan d u g c c h i a

27

L u u chuyen tien thuan tir hoat dong dau tu

30

HAT'

(87.430.690.757)

(29.578.500.000)
374.093.555

(116.635.097.202)

(120.277.273) E.\

(95.250.000.000)
4.547.194.370
(90.823.082.903)

TIL

L u u chuyen tien t u hoat dong tai chinh

1.

T i e n thu t u P H c o p h i e u , nhan v o n gop cua C S H

31

157.526.000

Tien vay ngan han, dai han nhan dugc

33

79.045.523.812

47.800.000.000

Ti^n

34

(55.375.486.898)

(38.951.607.267)

chi tra n g g6c vay

36

L u u chuyen tien thuan tu hoat dong tai chinh

40

23.827.562.914

(9.901.232.268)

L u u chuyen tien thuan trong ky (20+30+40)

50

(16.662.914.837)

(60.908.660.506)

Tien va tuo'ng duo'ng tien dau ky

60

21.836.394.967

91.953.651.150

Anh

61

-515.677

70

5.172.964.453

h u a n g cua thay d o i ty g i a h o i doai qui d o i ngoai

Tien va tuo'ng duo'ng tien cuoi ky

Hoai Nam
N h a T r a n g , ngay

Cdc

(18.749.625.001)

C o tuc, l g i nhuan d a tra cho c h u s a hiJu

T h u y h m i n h kem theo

31.044.990.644

Ke toaiL truong

Nguoi lap

Le Qfuang Dao

Hoang Thi Thanh Van

05 t h a n g 1 1 nam 2 0 1 4

tit t r a n g 7 den t r a n g 22 l a bQ phgn

hop t h a n h cua Bao cao t a i c h i n h nay

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C O N G T Y C O P H A N DAU TU' V A P H A T T R I E N DIEN M I E N T R U N G
10 Lam Soil, Phuong Phuoc Hoa, Thanh pho Nha Trang

BAO CAO TAI CHINH HQP NHAT
Quy

3/2014

THUYET MINH BAO CAO TAI CHINH HQfP NHAT
( C d c T h u y i t m i n h nay Id b g p h g n h g p t h a n h v d c d n d u g c dgc d o n g t h a i v a i cdc B a o cao t a i c h i n h )

1. D a c diem boat d o n g

C o n g ty C o ph4n D a u tu va Phat t r i l n Dien M i e n Trung (sau day goi t4t la " C o n g ty") dugc thanh lap
tren co so Hgp dong lien doanh giua T o n g C o n g ty Song D a , C o n g ty D i e n lire 3 (nay la Tong C o n g ty
Dien luc M i e n Trung) v a C o n g ty San xuat K i n h doanh Xuat nhap khau Binh M i n h theo Giay chung
nhan dang ky kinh doanh so 3703000052 ngay 03 thang 04 nam 2003 ciia S o K e hoach va d 4 u tu T i n h
Khanh Hoa. T u khi thanh lap den nay C o n g ty da 04 Ian didu chinh G i a y chung nhan dang ky kinh
doanh va Ian dieu chinh gan nhat vao ngay 03 thang 04 nam 2010 v o i ma so doanh nghiep la
4200519791. C o n g ty la don v i hach toan doc lap, hoat dong san x u k kinh doanh theo Luat Doanh
nghiep, D i e u le C o n g ty va cac quy dinh phap ly hien hanh co lien quan.
Cong ty dugc chap thuan niem yet co phieu pho thong tai S o giao dich chung khoan H a N o i theo G i a y
phep niem y k so 0 8 / Q D - T T G D H N ngay 07/01/2009 cua Trung tarn giao dich chung khoan H a N o i v a i
ma chung khoan S E B . N g a y chinh thue giao djch cua co phieu la 14/01/2009.
N g d n h nghe

k i n h doanh

chinh

•

San xuat va kinh doanh dien nang;

•

X a y dung cac cong trinh dan dung, cong nghiep, giao thong, thuy lgi, thuy dien, cong trinh di^n;

•

K i n h doanh bat dgng san;

•

N h a nghi co kinh doanh du lich va van phong cho thue;

•

L i p dat cac cau kien be tong, k k cau thep, cac thiet bi dien nuac;

•

San xuat vat lieu xay dung;

•

M u a ban vat lieu xay dung, thiet bi xay dung;

•

Khai thac, che bien va mua ban da, cat, soi;

•

H u o n g d i n va dao tao doi ngu van hanh N h a may thuy dien.

Bao cao tai chinh quy 3/2014 bao g6m C o n g ty me va C o n g ty con (Cong ty C P Thuy dien Tra X o m ) .
C o n g ty C P Thuy dien T r a X o m co dja chi tai 278 N g u y i n T h i Djnh, T P Q u y N h a n , tinh Binh Djnh v a i
nganh nghe kinh doanh chinh la san xuat va kinh doanh dien nang T y le sa hiiu la 67,22%.

N g d n h nghe

2.

k i n h doanh

chinh

•

San xuat va kinh doanh dien;

•

X a y dung cac cong trinh dan dung, cong nghiep, cong trinh duong bo, thuy dien, thuy l g i , cong
trinh dien l l O K W ;

•

L4p dat cac cau kien be tong, ket cau thep, thiet bi dien nuac;

•

K i n h doanh bat dong san, kinh doanh nha nghi, van phong cho thue, dich vu du Ijch;

•

San xu4t va mua ban vat lieu xay dung, thi^t bi xay dung.

N i e n do ke toan, d o n vj tien te sur d u n g t r o n g ke toan
N i e n dp k^ toan b i t d i u tu ngay 01 thang 01 va ket thue vao ngay 31 thang 12 hang nam.

Trang 7

C O N G T Y C O P H A N D A U TU* V A P H A T T R I E N D I $ N M I E N T R U N G
10 Lam San, Phucmg Phuac Hoa, Thanh ph6 Nha Trang

BAO CAO TAI CHINH H Q P N H A T
Quy 3 / 2 0 1 4

THUYET MINH BAO CAO TAI CHINH HOP NHAT (tiep theo)
( C a c T h u y e t m i n h nay l a b g p h g n h g p t h a n h v a c d n d u g c dgc d o n g t h a i v a i cdc B a o cao t a i c h i n h )
Bao cao tai chinh v a cac nghiep vu ke toan dugrc lap va ghi so bang D o n g V i e t N a m ( V N D ) .
3.

C h u a n mvc v a C h e do ke toan ap d u n g
C o n g ty ap dung C h i dp k l toan Viet N a m ban hanh theo Quyet djnh s6 15/2006/QD-BTC ngay
20/03/2006, he thong Chuan muc ke toan Viet N a m va cac sua doi, bo sung co lien quan do BQ T a i
chinh ban hanh.
Hinh thue ke toan: C h u n g tir ghi so.

4. C a c c h i n h sach ke toan ap d u n g
4.1

T i e n vd cdc khoan

t i r o r n g duang

tien

Tien bao gom: Tien mat, tien gui ngan hang va tien dang chuyen.
Cac khoan tuoTig ducmg tien la cac khoan dau t u ngan han co thai han thu hoi hoac dao han

khong qua 3 thang ke t u ngay mua, co kha nang chuyen doi de dang thanh mpt luong tien xac
dinh va khong co nhieu riii ro trong chuyen doi thanh tien.
4.2

Cdc nghiep

vu bang

ngoai

te

V i e c ghi nhan, danh gia v a x u ly cac khoan chenh lech ty gia dugc thirc hien theo huong dan cua
Thong t u s6 179/2012/TT-BTC ngay 24/10/2012 cua B o T a i chinh. Theo do, d6i v o i viec thanh
toan cac khoan muc tien te co goc ngoai te phat sinh trong nam tai chinh thi thue hien theo ty gia
thue t l tai thoi diem phat sinh giao djch ngoai te cua Ngan hang thuang mai noi C o n g ty co giao
djch phat sinh; D o i v a i viec danh gia lai so d u ngoai te cuoi nam tai chinh thi thue hien theo ty
gia mua vao ciia N g a n hang thuang mai noi C o n g ty m o tai khoan cong bo tai thai diem lap ket
thue nien dp.
4.3

Cdc khoan

phdi

thu

Cac khoan phai thu dugc trinh bay tren bao cao tai chinh theo gia trj ghi so cac khoan phai thu
khach hang va phai thu khac.
D u phong n g phai thu kho doi t h i hien phan gia trj d u k i l n bi t i n thit do cac khoan phai thu

khong dugc khach hang thanh toan phat sinh doi v a i so d u cac khoan phai thu tai thai diem ket
thue nien do ke toan. V i e c trich lap d u phong thue hien theo huong d i n tai Thong tu so
2 2 8 / 2 0 0 9 / T T - B T C ngay 07/12/2009 cua B g T a i chinh.
4 . 4 H a n g ton kho
Hang ton kho dugc ghi nhan theo gia thap hon giiia gia goc va gia trj thuan co the thue hien dugc.
Gia goc hang ton kho bao gom chi phi mua, c h i phi che bien va cac chi phi lien quan true tiep
khac phat sinh de co dugc hang ton kho a dia diem va trang thai hien tai. G i a trj thuan c6 the thue
hien la gia ban uac tinh tru di chi phi uoc tinh de hoan thanh hang ton kho va chi phi uac tinh can
thiet cho v i ^ c tieu thu chung.
Gia goc hang ton kho dugc tinh theo phuong phap binh quan gia quyen v a dugc hach toan theo
phuong phap ke khai thuang xuyen,
D u phong giam gia hang ton kho dugc trich lap k h i gia tri thuan co the thue hien dugc cua hang
ton kho nho hon gia goc. V i e c trich lap d u phong thue hien theo Thong t u so 2 2 8 / 2 0 0 9 / T T - B T C
ngay 07/12/2009 cua B g T a i chinh.

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C O N G T YC OPHAN D A U T U V A PHAT TRIEN DIEN MIEN T R U N G

BAO CAO TAI CHINH

10 Lam Son, Phuong Phiroc Hoa, Thanh ph6 Nha Trang

HQP

NHAT

Quy 3 / 2 0 1 4

THUYET MINH BAO CAO TAI CHINH U 0 P NHAT (tiep theo)
( C d c T h u y e t m i n h nay l a b g p h g n h g p t h a n h vd c d n d u g c dgc d o n g t h a i v a i cdc B a o cao t a i c h i n h )
4.5

Cdc khoan

dau t i r tdi c h i n h

Cac khoan dau t u vao cong ty con, cong ty lien ket, cong ty lien doanh v a cac khoan dau t u tai
chinh khac dugc ghi nhan theo gia goc. V i e c trich lap d u phong thue hien theo Thong tu so
2 2 8 / 2 0 0 9 / T T - B T C ngay 07/12/2009 cua B o T a i chinh va sua d 6 i , b6 sung theo Thong t u s6
8 9 / 2 0 1 3 / T T - B T C ngay 28/06/2013 cua B g T a i chinh.
4.6

T d i san co dinh
Nguyen

hiru hinh

gid

Tai san co djnh hifu hinh dugc phan anh theo nguyen gia tru di khau hao luy ke.
Nguyen gia bao gom gia mua va toan bg cac chi phi ma C o n g ty bo ra de co dugc tai san c6 dinh
tinh den thai diem dua tai san co djnh do vao trang thai san sang su dung. Cac chi phi phat sinh
sau ghi nhan ban d i u chi dugc ghi tang nguyen gia tai san c6 dinh n l u cac chi phi nay c h i c c h i n
lam tang lgi ich kinh te trong tuang lai do su dung tai san do. C a c c h i phi khong thoaman dieu
kien tren dugc ghi nhan la chi phi trong ky.
\
K h a u hao

j

K h i u hao dugc tinh theo phuong phap duong thang dua tren thoi gian huu dung uoc t m h ciia tai
san. T h o i gian khau hao phu hgp v o i Thong t u 4 5 / 2 0 1 3 / T T - B T C ngay 25 thang 04 nam 2013 ciia
Bo Tai chinh.
L o a i tai san
Nha

cua, vat kien true

May

moc, thiet bi

6,6

3-10

Phuong tien van tai

6-7

Thiet bi dung cu quan ly

3-5

Tai san co djnh khac ( N h a may thuy
dien E a Krongrou)

9-18

4 . 7 T d i san co dinh
Quyen

T h a i gian k h i u hao (nam)

sir dung

vd h i n h
dat

Tai san co dinh v6 hinh la quyen su dung dat bao gom:
•

Quyen su dung dat dugc nha nuac giao co thu tien su dung dat hoac nhan chuyen nhugng
quyen su dung dat hgp phap (bao gom quyen su dung dat co thoi han, quyen su dyng dat
khong thoi han).

•

Quy§n su dung d i t thue truac ngay co hieu lire cua Luat Dat dai nam 2003 ma da tra tien thue
dat cho ca thai gian thue hoac da tra truoc tien thue dat cho nhieu nam ma thoi han thue dat da
dugc tra tien con lai it nhat la nam nam va dugc c o quan co tham quyen cap giay chung nhan
quyen su dung dat.

Nguyen gia T S C D la quyen sir dung dat dugc xac dinh la toan bg khoan tien chi ra de co quyen
sir dung dat hgp phap cgng (+) cac chi phi cho den bu giai phong mat bang, san lap mat bang, le

Trang 9

CONG TY C O PHAN OAU TU V A PHATTRIEN D l f N MIEN TRUNG
10 Lam Son, Phirang Phirac Hoa, Thanh ph6 Nha Trang

BAO CAO TAI CHINH H Q P N H A T
Quy 3 / 2 0 1 4

THUYET MINH BAO CAO TAI CHINH HOP NHAT (tiep theo)
( C d c T h u y e t m i n h nay l a bo p h g n h g p t h a n h vd c d n d u g c dgc d o n g t h a i v o i cdc B a o cao t d i c h i n h )
phi trirac ba (khong bao gom cac chi phi chi ra de xay dimg cac cong trinh tren dat); hoac la gia
trj quyen su dung dat nhan gop von.
Quyen su dung dat khong co thai han thi khong thue hien khau hao.
Cdc

tdi sdn co dinh

vd h i n h

khac

Cac tai san co dinh v6 hinh khac dugc phan anh theo nguyen gia tru di khau hao luy ke.
Khau hao cua tai san co djnh v6 hinh khac dugc tinh theo phucmg phap duong thang dua tren thoi
gian huu dung uoc tinh cua tai san. T y le khau hao phu hgp v o i T h o n g tu 4 5 / 2 0 1 3 / T T - B T C ngay
25 thang 04 nam 2013 cua B o T a i chinh.
L o a i tai san

T h o i gian khau hao (nam)

Phan mem may tinh
4.8

C h i phi trd trirdtc

5

ddi h a n

C h i phi tra truoc dai han phan anh cac chi phi thue te da phat sinh nhung co lien quan den ket qua
hoat dgng san x u i t kinh doanh cua nhieu nien do k l toan. C h i phi tra truoc dai han dugc phan bo
trong khoang thai gian ma lgi ich kinh te dugc d u kien tao ra.
4.9

Cdc khodn

phdi

trd vd chi phi t r i c h t r i r & c

Cac khoan phai tra v a chi phi trich truac dugc ghi nhan cho so tien phai tra trong tuong lai lien
quan den hang hoa va djch vu da nhan dugc khong phu thuoc vao viec C o n g ty da nhan dugc hoa
dan cua nha cung cap hay chua.
4.10

C h i phi

di vay

C h i phi di vay trong giai doan dau t u xay dung cac cong trinh xay dung c o ban do dang dugc tinh
vao gia tri cua tai san do. K h i cong trinh hoan thanh thi c h i phi di vay dugc tinh vao chi phi tai
chinh trong ky.

4.11

P h a n phdi

Iffi n h u a n t h u a n

L g i nhuan thuan sau thue dugc trich lap cac quy v a chia cho cac co dong theo Nghj quyet cua D a i
hoi C o dong hang nam.
4.12

G h i n h a n doanh

thu

•

Toan bg doanh thu ban hang va cung cap djch v u phat sinh trong ky la doanh thu ban dien
thuang pham cua N h a may thuy dien E a Krongrou. Doanh thu nay dugc ghi nhan can c u vao
Phieu giao nhan san lugng dien nang cua N h a may phat vao luoi dien quoc gia va don gia
quy dinh tai H g p dong kinh te so 05/201 l / E A K R O N G R O U / E V N C P C - M I E N T R U N G P I D
J S C ngay 31/5/2012 ky k i t v o i T o n g C o n g ty Dien lye M i e n Trung ap dung b i l u gia chi phi
tranh dugc theo Quyet dinh cua Cue Dieu tiet D i ^ n lyc ban hanh hang nam.

•

Doanh thu hoat dong tai chinh dugc ghi nhan khi doanh thu dugc xac djnh tuong doi chac
chan va c6 kha nang thu dugc lgi ich kinh te t u giao djch do.
^

Tien lai dugc ghi nhan tren c o so thoi gian va lai suat thue te.

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CONG T Y C O PHAN DAU T U V A PHAT TRIEN DI$N M I E N T R U N G
10 Lam Son, Phirang Phirdc Hoa, Thanh ph6 Nha Trang

B A O CAO TAI CHINH H Q P N H A T
Quy 3 / 2 0 1 4

THUYET MINH BAO CAO TAI CHINH U Q P NHAT (tiep theo)
( C d c T h u y e t m i n h nay Id bo p h g n h g p t h a n h v d c d n d t / g c dgc d d n g t h a i v a i cdc B a o cao t d i c h i n h )
^

4.13

C o turc va lgi nhuan dugc chia dugc ghi nhan khi C o n g ty dugc quyen nhan co tuc hoSc
dugc quyen nhan lgi nhuan tu viec gop von.

T h u e thu nhap

doanh

nghiep

Chi phi thue thu nhap doanh nghiep trong ky bao gom thue thu nhap hi?n hanh va thue thu nhap
hoan lai.
Thue thu nhap hien hanh la khoan thue dugc tinh dua tren thu nhap chiu thue trong ky v a i thue
suat CO hieu luc tai ngay ket thue nien do ke toan. Thu nhap chju thue chenh lech so v a i lgi nhuan
ke toan la do dieu chinh cac khoan chenh lech tam thai giua thue va ke toan cGng nhu dieu chinh

cac khoan thu nhap va chi phi khong phai chju thue hay khong dugc khau tru.
Thue thu nhap hoan lai dugc xac djnh cho cac khoan chenh lech tam thai tai ngay ket thue nien
dg ke toan giua c a sa tinh thue thu nhap cua cac tai san v a n g phai tra v a gia trj ghi so cua chung
cho muc dich bao cao tai chinh. Thue thu nhap hoan lai phai tra dugc ghi nhan cho tat ca cac
khoan chenh lech tam thai. Tai san thue thu nhap hoan lai chi dugc ghi nhan khi chac chan trong
tuang lai se co l g i nhuan tinh thue de su dung nhung chenh lech tam thai dugc khau tru nay. G i a
trj cua thue thu nhap hoan lai dugc tinh theo thue suat d u tinh se ap dung cho nam tai san dugc
thu hoi hay n g phai tra dugc thanh toan dua tren cac muc thue suat co hieu luc tai ngay ket thue
nien do ke toan.
Gia trj ghi so cua tai san thue thu nhap doanh nghiep hoan lai phai dugc xem xet lai vao ngay ket
thue nien do ke toan va phai giam gia tri ghi so ciia tai san thue thu nhap hoan lai den muc dam
bao chac chan co du lgi nhuan tinh thue cho phep lgi ich cua mot phan hoac toan bg tai san thue
thu nhap hoan lai dugc su dung.
4 . 1 4 T h u e suat

vd cdc le phi nop N g a n sach

m a Cong

ty dang

thvrc

hien

•

Thue gia tri gia tang: A p dung muc thue suat 10% doi v a i dien thuang pham.

•

Thue thu nhap doanh nghiep:
>

D o i v a i d y an dau t u N h a may Thuy dien E a Krongrou:
^

A p dung thue suit 15% trong 2 nam 2007-2008;

^

A p dung thue suat 10% trong thai han 13 nam ke t u nam 2009 (2009-2021);
M i e n thue 4 nam t u nam 2007 (2007-2010);

^

G i a m 50% so thue phai nop cho 9 nam tiep theo (2011-2019).

Cac uu dai nay dugc quy djnh tai C o n g van so 1 0 9 4 / C T - T T H T ngay 23/03/2009 cua Cue
Thue T i n h Khanh Hoa.
>

D o i v a i d u an dau t u N h a may Thuy dien Tra X o m :
C o n g ty dugc huong muc thue suat uu dai 10% trong 15 nam ke tu khi bat dau di vao
hoat dgng kinh doanh, dugc mien thue 04 nam ke t u khi co thu nhap chju thue va giam
50% so thue phai nop cho 09 nam tiep theo. D u an nay dang trong giai doan d i u tu, chua
CO doanh thu va thu nhap chiu thue nen chua ap dung nhung uu dai thue T N D N .

•

Tien thue dat.
^

D u g c mien tien thue dat doi v a i dien tich dat xay dung cong trinh nha may thuy dien E a
Krongrou trong suot thai gian xay dung d u an va II nam ke t u khi xay dung hoan thanh
dua vao su dung (Theo khoan 3 va khoan 4.c dieu 14 Nghj djnh so 142/2005/ND-CP).

Trang 11


CONG TY C O PHAN DAU T U V A PHAT TRIEN D l f N MIEN TRUNG
10 Lam Son, Phucmg Phuac Hoa, Thanh pho Nha Trang

B A O CAO TAI CHINH H Q P N H A T
Quy 3 / 2 0 1 4

THUYET MINH BAO CAO TAI CHINH HpP NHAT (tiep theo)
( C d c T h u y e t m i n h nay Id bo p h g n h g p t h a n h vd c d n d u g c dgc d o n g t h a i v&i cdc B a o cao t d i c h i n h )
^

•
4.15

Cong

D u g c giam 30% tien su dung dat phai nop doi voi dien tich dat dugc giao co thu tien su
dung dat do d u an dau tu tai dja ban c6 dieu kien kinh te - xa hoi dac biet kho khan (Theo
khoan 3.b dieu 1 nghj dinh so 44/2008/ND-CP).

Cac loai t h u l khac v a le phi nop theo quy djnh hi^n hanh.

cu tdi c h i n h

Ghi nhan ban dau
T d i sdn t a i c h i n h
Tai ngay ghi nhan ban dau, tai san tai chinh dugc ghi nhan theo gia goc cong cac chi phi giao
djch CO lien quan true tiep den viec mua sam tai san tai chinh do. T a i san tai chinh cua C o n g ty
bao gom: tien mat, tien goi ngan han, cac khoan phai thu khach hang va cac khoan phai thu khac.
N g phdi trd tdi chinh
Tai ngay ghi nhan ban dau, n g phai tra tai chinh dugc ghi nhan theo gia goc cong cac chi phi giao
djch CO lien quan true tiep den viec phat hanh ng phai tra tai chinh do. N g phai tra tai chinh cua
C o n g ty bao gom cac khoan vay, phai tra nguai ban, chi phi phai tra va phai tra khac.

ON'C
AN
Tlf?
VTi

Danh gia lai sau Ian ghi nhan ban dau

'/-> •

Hien tai, chua co quy djnh ve danh gia lai cong cy tai chinh sau ghi nhan ban dau.
4.16

Cdc ben l i e n

quan

Cac ben dugc coi la lien quan neu mot ben co kha nang kiem soat hoac co anh huong dang ke doi
voi ben kia trong vi^c ra quyet djnh ve cac chinh sach tai chinh v a hoat dgng.

5. Tien

30/09/2014
USD
- Ti8n mat tai quy ( V N D )

VND

USD

52.136.125

- Ti^n goi ngan hang

3.120.819.328

^VND

3.069.775.746

+ USD

01/01/2014

2421,42

51.043.582

VND

653.367.006

~

10.183.027.961
10.131.809.201

2459,13

51.218.760

- Tien gui co ky han khong qua 3 thang

2.000.000.000

11.000.000.000

COng

5.172.955.453

21.836.394.967

Trang 12


C O N G T Y C O P H A N O A U T U V A P H A T T R I E N OIEN M I E N T R U N G
10 Lam Som, Phirang Phuac Hoa, Thanh ph6 Nha Trang

BAO CAO TAI CHINH HQP NHAT

Quy 3 / 2 0 1 4

THUYET M I N H B A G C A O TAICHINH HOP NHAT
( C d c Thuyet

(tiep theo)

m i n h nay Id b g p h g n h g p t h a n h vd c d n d u g c dgc d o n g t h a i v a i cdc B a o cdo t d i c h i n h )

6. Cac khoan phai thu khac
30/09/2014
VND

VND

B H X H phai thu nguai lao dong
Thue T N C N phai thu nguai lao dong

01/01/2014

8.633.314
13.150.000

13.150.000

Phai thu khac

381.709.431

903.468.667

Cong

394.859.431

925.251.981

30/09/2014

01/01/2014

7. Hang ton kho

Nguyen lieu, vat lifu
Cong cu, dung cy
Cong

VND

VND

13.598.050.458

50.575.361.722

17.100.454

17.350.114

13.615.150.912

50.592.711.836

(*) Trong tong gia trj nguyen vat lieu ton kho 7.783.872.824 dong la thiet bj nhap khau chuyen den nha
may Thuy dien Tra X o m c h a lap dat.

8. Thu^ va cac khoan phai thu Nha Nu-dc
30/09/2014
VND

01/01/2014
VND
452.193.728

Thue T N C N nop thua

23.802.362

Thue nhap khau npp thua
Cong

0

475.996.090

30/09/2014

01/01/2014

9. Tai san ngan han khac

Tam ung
Cong

VND

VND

2.350.562.121

2.114.086.037

2.350.562.121

2.114.086.037

Trang 13


CONG TY C O PHAN DAU TU V A PHAT TRIEN D l f N MIEN TRUNG

B A O CAO TAI CHINH H Q P N H A T

10 Lam Son, Phuong Phuoc Hoa. Thanh ph6 Nha Trang

Quy

3/2014

THUYET MINH BAO CAO TAI CHINH HOP NHAT (tiep theo)

( C d c Thuyet

m i n h nay l a bQ phgn

hgp t h a n h v d cdn dugc

dgc d o n g t h a i v a i cdc Bao cdo t d i c h i n h )

10. T a i san co dinh hiru hinh
May moc
vat kien true

thiit bj

VND

P.ti^n van tai Thiet bi, dung
truyen dan

VND

VND

COng

TSCD khac

cu quan ly
VND

VND

Nguyen gia
S6 d^u ky

2.437.00L981

3.161.830.227

4.151.752.421

Tang irong ky

173.252.100

372.804.860.639

382.728.697.368
39.050.000

39.050.000

Giam trong ky
So cuoi ky

0
2.437.001.981

3.I6I.830.227

4,151.752.421

212.302.100

372.804.860.639

382,767.747.368

2.088.844.445

2.010.608.300 0

4.144.688.135

146.016.600 0

223.220.061.012

231.610.218.492

1.526.818.381

1.781.377.498

0

0

152.591.850 0 224.746.879.393

233,391,595,990

Khau hao
S6 d^u ky
Tang trong ky

91.387.574

Giam trong ky

0

So cuoi ky

153.021.293

3.575.000

6.575.250

2.180.232.019

2.163.629.593 0

4.148.263.135

So dau ky

348.157.5.'?6

!.I5L22L927 0

7.064.286

27.235.500 0

149.584.799.627

151.118.478.876

So cuoi ky

256.769.962

998.200.634

3.489.286

59.710.250

148.057.981.246

149,376.151.378

Gia tri con lai

11. T ^ i san co djnh v6 hinh
Q u y e n sir d u n g
dat
VND

Phan mem
kitoan
VND

COng

10.841.804.160

33.000.000

10.841.804.160

33.000.000

10.874.804.160
0
0
10.874.804.160

259.591.794
11.799.627

33.000.000

VND

Nguyen g i a
So dAu ky
Tang trong ky

Giam trong ky
So cuoi ky
K h ^ u hao
S6 dau ky
Khau hao trong ky
Thanh ly, nhugng ban
So cuoi ky
G i a trj con l a i
So d a u k y
So cuoi k y

-

271.391.421

33.000.000

292.591.794
11.799.627
0
304.391.421

10.582.212.366
10.570.412.739

0
0

10.570.412.739
10.570.412.739

-

(*) Quyen su dung dat lau dai tai so 10 L a m SoTi, Phucmg Phuac Hoa, Thanh pho N h a Trang v a i dien
tich la 420,08 m", C o n g ty su dung de xay dung tru s a lam viec.
(**) Quyen su dung 536.301,lm2 dat tai X a N i n h Tay, Huyen N i n h H o a , T i n h Khanh Hoa. Day la
dien tich dat dugc N h a nuac giao c6 thu tien su d4t, thai h^n su dung den 27/1/2054, hi^n dugc s u
dung cho nha may thuy di^n EaKrongrou.

Trang 14


CONG TY C O PHAN DAU T U VA PHAT TRIEN DIEN MIEN TRUNG
10 Lam Son, Phucmg Phuoc Hoa, Thanh phd Nha Trang

B A O C A O T A I CHINH
HQP NHAT
Quy 3/2014

THUYET MINH B A O CAO TAICHINH HOP NHAT
(Cdc

(tiep theo)

T h u y i t m i n h nay Id b o p h g n h o p t h d n h \>d c d n d u g c d g c d d n g t h a i v a i c d c B d o c d o t d i c h i n h )

12. Chi phi xay dung ca ban
01/01/2014

30/09/2014

VND

VND
Cong trinh N h a may Thuy dien T r a Xom

667.626.767.071

506.272.948.987

Cong

667.626.767.071

506.272.948.987

13. Chi phi tra truo'c dai han
01/01/2014

30/09/2014

VND

VND
74.325.039

192.004.343

Chi phi thi nghiem djnh ky nha may

324.427.841

463,934.030

Chi phi kiem dinh an toan dap

282.272.546

344.^99.878

Sua chua nha lam viec tai N h a may

275.109.863

55^P4i9.728

Cong

956.135.289

1.551^57.979

30/09/2014

01/01/2014

Chi phi cong cu dung cu c h a phan bo

14. Tai san dai han khac
VND

VND
Ky quy, ky cugc dai han

4.000.000

4.000.000

Cong

4.000.000

4.000.000

15. Vay va np- ngan h^n

01/01/2014

30/09/2014
VND

USD

VND

USD
0

38.584.250.000

Vay dai han den han tra

52.593,000.000

NH Phat tridn Viet Nam -CN Khanh Hoa

18.693.000.000

32.134.250.000

13.368.000.000

26.868.000.000

+ VND
+ USD
N H Phat tri^n Viet Nam -CN Binh Dinh
NH Diu tu & PT C N Phu Tai

250.000

U

5.325.000.000

250.000

#

5.266.250.000

22.047.300.941
11.852.699.059

6.450.000.000

Vay ngan han

20.191.471.562

31.528.285.829

NH Ngoai thuang Nha Trang

14.169.992.689

25.506.806.956

Cty CP Thiiy Dien Can Don

5.018.791.067

5.018.791.067

Cty CP Thuy dien Ry Ninh 11

1.002.687.806

1.002.687.806

Cpng

72.784.471.562

250.000

70.112.535.829

Trang 15


CONG T Y C O P H A N D A U T U V A PHAT TRIEN DIEN M I E N T R U N G
10 Lam Son, Phirang Phuac Hoa, Thanh ph6 Nha Trang

B A O CAO TAI CHINH H(/P N H A T
Quy 3 / 2 0 1 4

THUYET MINH BAO CAO TAI CHINH H Q P NHAT (tiep theo)
( C d c T h u y e t m i n h ndy Id bo p h g n h g p t h d n h vd c d n d u g c dgc d o n g t h a i v a i cdc B d o cdo t d i c h i n h )
16. T h u e v a cac k h o a n p h a i nop N h a nvo^c
30/09/2014
VND

01/01/2014
VND

462.626.629

2.749.685.846

15.916.361

629.160.076

Thu^ Thu nhap ca nhan

149.493.351

24.000.000

Thue tai nguyen

505.816.957

476.011.436

Phi dich vu moi truang rijng

805.178.600

1.969.633.780

1.939.031.898

5.848.491.138

Thue G T G T dau ra
Thue thu nhap doanh nghiep

Cong

Cac bao cao thue cua C o n g ty se chiu sir kiem tra cua C a quan thue, so thue dugc trinh bay tren cac bao
cao tai chinh nay co the se thay doi theo quyet dinh cua C a quan thue.

17. C h i p h i p h a i t r a
VND

VND

5.899.738.740

2.749.685.846

Trich truac chi phi bao duong D D

158.612.050

629.160.076

Cac khoan trich truac khac

747.010.326

24.000.000

Trich truac chi p h i H D Q T

632,000.000

476.011.436

T r i c h t r u a c c h i p h i l a i vay

115.0W.326

1.969.633.780

6.805.361.116

5.848.491.138

Chi phi dich vu moi truang rung 2011-2012

Cong

18. C a c k h o a n p h a i t r a , p h a i n o p ngan h a n k h a c
30/09/2014
VND
K i n h phi cong doan
Bao hi^m th4t nghiep; B H X H , B H Y T
Lai vay phai tra
C 6 tuc phai tra
Phai tra khac
Cong

142.363.052

01/01/2014
VND
289.188.791

813.158.796

247.769.591

24.995.514.326

15.343.639.373

57.386.002

57.386.002

2.000.375.597
28.008.797.773

212.186.423
16.150.170.180

Trang 16


CONG TY C O PHAN DAU TU V A PHAT TRIEN D i f N MIEN TRUNG
10 Lam Son, Phucmg Phuac Hoa, Thanh pho Nha Trang

BAO CAO TAI CHINH H Q P NHAT
Quy 3 / 2 0 1 4

THUYET MINH BAG CAO TAI CHINH UgfP NHAT (tiep theo)
( C d c Thuyet

m i n h ndy Id bo p h g n h g p t h d n h v d c d n d u g c dgc d o n g t h a i v a i cdc B d o cdo t d i c h i n h )

19. Vay va no* dai han
30/09/2014
USD

VND

01/01/2014
USD

VND

Vay dai han

404.846,152.996

199.644.706.169

NH Phat trien Viet Nam

214.737.035.483

199.644.706.169

+ VND

166.958.898.344

148.444.011.212

+ USD(VayODA)

2.243.105.03

u

47.778.137.139

N H Q k u tu va Phat trifin C N Phu Tai

190.109.117.513

Cong

404.846.152.996

2.430.605,03

u

51.200.694.957
183.604.778.764

#

383.249.484.933

Vay de xay dyng dir an N h a may thuy dien E a Krongrou, tuang ung v a i cac hop dong vay cu the nhu sau:

•

H o p d6ng cho vay von tin dung dau t u phat t r i l n so 0 5 / 2 0 0 4 / H D T D ngay 22 thang 12 nam 2004.
Theo d6 thai han vay cua hop dong la 12 nam ke tu khi nhan khoan vay dau tien, lai suat cho vay
trong han la 6,6%/nam, lai suat ngf qua han la 150% lai suat trong han. C a c khoan vay tu Quy ho trg
duac cam co bang tai san hinh thanh tu von vay va quyen gop von cua cac co dong trong Cong ty.

•

Hgp dong tin dyng von O D A so 0 1 / 2 0 0 5 / T D N N ngay 05 thang 01 nam 2005. Theo do thai han cho
vay cua hgp dong la 20 nam (4 nam an han) v a i muc lai suat cho vay bang 1,7%/nam tinh tren so d u
ng vay, lai cham tra bang 3,4%/nam tinh tren so n g (goc, lai, phi). Khoan vay O D A dugc Chinh phii
bao lanh.

Vay de dau t u d y an N h a may Thiiy dien T r a X o m ,

tucmg ung v a i cac hgp dong vay cu the nhu sau:

•

V a y Ngan hang Phat trien V i e t N a m - C h i nhanh Binh Djnh ( V D B ) theo hgp dong tin dung dau tu so
1 1 2 / 2 0 0 8 / H D T D D T - N H P T ngay 30/10/2008. M u c dich vay: dau t u d u an N h a may Thuy dien T r a
Xo m . Tong han muc tin dung: 186.000.000.000 dong. D o n g tien cho vay va tra n g la dong Viet N a m .
T h a i han vay la 08 nam (96 thang) ke t u ngay rut von Ian dau (ngay 17/03/2009). M u c lai suat vay
trong han (tinh tren so d u n g trong han): 11,4%/nam, muc lai suat vay qua han (tinh tren n g goc va lai
cham tra): 17,1%/nam. T a i san the chap la cac tai san hinh thanh trong tuang lai cua d u an N h a may
Thuy dien T r a X o m v a i tong gia trj la 496.320.000.000 dong theo hgp dong the chap tai san hinh
thanh trong tuang lai s5 1 1 1 / 2 0 0 8 / H D T C T S - N H P T ngay 30/10/2008.

•

V a y Ngan hang Dau t u & Phat trien Viet N a m - C N Phu T a i ( B I D V ) theo hgp dong tin dung dau t u
s6 0 1 / 2 0 1 0 / H D D H ngay 24/11/2010. M u c dich vay: dau t u d u an N h a may Thuy dien Tra Xom. T 6 n g
han muc tin dung: 160.000.000.000 dong. D o n g tien cho vay va tra ng la dong Viet N a m . Thai han
vay la 09 nam (108 thang) k^ tu ngay rut von Ian d§u (ngay 11/01/2011). M u c lai su4t vay trong han
(tinh tren so d u n g trong han): 17%/nam (dugc ap dung tai ngay 01/02/2011 va sau do dugc dieu
chinh 3 thang/lan), muc lai suat vay qua han la 150% lai suat trong han. Ngan hang Dau tu & Phat
trien Viet N a m - C N Phu T a i , Ngan hang Phat trien Viet N a m - C h i nhanh Binh Djnh va C o n g ty da
c6 bien ban thoa thuan ve muc dam bao cho khoan n g vay nay 54% gia tri tai san hinh thanh trong
tuong lai thugc D u an N h a may Thuy dien Tra X o m se thuoc ve V D B va 4 6 % cho B I D V .

Trang 17


CONG T Y C O PHAN DAU T U V A PHAT TRIEN DI$N M I E N T R U N G
10 Lam Son, Phirang Phuac Hoa, Thanh pho Nha Trang

BAO CAO TAI CHINH H Q P NHAT
Quy 3 / 2 0 1 4

THUYET MINH BAO CAO TAI CHINH HQfP NHAT (tiep theo)
( C d c T h u y e t m i n h ndy Id b g p h g n h g p t h d n h v d c d n d u g c dgc d d n g t h a i v a i cdc B d o cdo t d i c h i n h )
20. Von chu sa hiru
a. Bang doi chieu bien dong cua von chu sa hiru
V on dau tir

Thang dir

cua chii SO" hiru

von co phan

VND

C6 phiSu quy C h . Ifch ti gia

Quy d5u tu Quy khac thupc

hoi doai

VND

phat trien

VND

\D

LNST

von C S H chua phan phoi
VND

\D

Sodutai
01/01/2014

125.000.000,000

10.000.000.000

-107.661,250

Tang trong ky

236.077.356

21.469.785,463

7.290,424,332

43,186,702.828

1.630.428

912.454.713

860.943.619

17.224,687.756

Giam trong ky

3.978.453.060

So du-tai
30/03/2014

125.000.000.000

10.000.000.000

-107.661.250

237.707.784

22.382.240.176

8.151.367.951

56.432.937.524

125.000.000.000

10.000.000.000

-107.661.250

237.707.784

22.382.240.176

8.151.367.951

56.432.937.524

464.419.208

9.290.102.587

So dutai
01/04/2014

Tang trong ky

-24,206.644

-

529.094,057

Giam trong ky

3.225.952.208

So du- tai
30/06/2014

125.000.000.000

10.000.000.000

-107.661.250

213.501.140

22.911.334.233

8.615.787.159

62.497.087.903

So du tai
01/07/2014

125.000.000.000

10.000.000.000

-107.661.250

213.501,140

22,911.334,233

8.615.787.159

62.497.087.903

49.864,750

107.661.250

-15.734.300

10.049.864.750

0

197.766.840

Tang trong ky

193.610.873

Giam trong ky
So du- tai
30/09/2014

b.

125.000.000.000

22.911.334.233

8.615.787.159

62.690.698.776

C6 phieu
30/09/2014

01/01/2014

Co phieu

Co phieu

So lugng CO phieu da phat hanh

12.500.000

12.500.000

- Co phieu thuang

12.500.000

12.500.000

- Co phieu iru dai
So lugng CO phieu quy
S6 lugng c6 phieu dang luu hanh
- Co phieu thuang

5.000
12.500.000
12.500.000

5000
12.500.000
12.500.000

- Co phieu uu ddi
* Menh gia co phieu dang luu hanh (DVT: dong)

10.000

10.000

Trang 18


C O N G T Y C O P H A N D A U TU* V A P H A T T R I E N D I E N M I E N T R U N G
10 Lam San, Phircmg Phirac Hoa, Thanh ph6 Nha Trang

B A OC A O TAICHINH H Q P NHAT
Quy

THUYET MINH BAO C A O TAI CHINH HOP NHAT
( C d c Thuyet

3/2014

(tiep theo)

m i n h ndy Id bo p h g n h g p t h d n h vd c d n d u g c dgc d d n g t h a i v a i cdc B d o cdo t d i c h i n h )

c. L o i nhuan sau thue chu^ phan phoi

L g i nhuan quy truac chuyen sang
L g i nhuan sau thue Thu nhap doanh nghiep

Quy 3/2014
VND

Quy 3/2013
VND

62.497.087.903

28.710.963.965

193.610.873

191.935.333

0

35.525.453

Cac khoan giam lgi nhuan sau thue

16.331.919

Tam trich quy D a u t u phat trien
Tam trich quy d u trij bo sung von dieu le

9.596.767

Tam trich quy phuc l g i

9.596.767

Loi nhuan sau thue chu'a phan phoi

62.690.698.776

28,867.373.845

30/09/2014
VND

01/01/2014
VND

72.500.000.000

77.078.500.000

2 L L o i ich cua co dong thieu so

V o n dau tir cua co dong thieu so

-128.039.398

L N C P P ky truac chuyen sang
L g i nhuan sau thue chua phan phoi
L g i ich cua co dong toi thieu so tir chenh lech ti gia
Loi nhuan sau thu§ chua phan phoi

-109.824.401
119.839.671

137.934.215

72.510.015.270

77.088.394.817

22. Doanh thu
Quy 3/2014
VND

Quy 3/2013
VND

- Tong doanh thu

8.764.773.240

12.073.646.882

Doanh thu ban dien thirong p h i m

8.764.773.240

12.073.646.882

Doanh thu thuan \h ban hang va cung cap dich vu

8.764.773.240

12.073.646.882

23.

Gia von hang ban

Quy 3/2014
VND

Quy 3/2013
VND

Gia von dien thuang pham

6.092.713.393

9.598.521.760

Cong

6.092.713.393

9.598.521.760

Trang 19


C O N G T Y C O P H A N O A U TU" V A P H A T T R I E N O I E N M I E N T R U N G

BAO CAO TAI CHINH H Q P NHAT

10 Lam Son, Phirang Phuac Hoa, Thanh pho Nha Trang

Quy 3 / 2 0 1 4

T H U Y E T M I N H B A G C A O T A IC H I N H H O P N H A T

(tiep theo)

( C d c T h u y e t m i n h ndy Id b g p h g n h g p t h d n h vd c d n d u g c dgc d o n g t h a i v a i cdc B d o cdo t d i c h i n h )
24.

Doanh thu tai chinh
Q u y 3/2014
VND

Quy 3/2013
VND

Lai tien gai

68.710.107

304.288.217

Cong

68.710.107

304.288.217

25. Chi phi tai chinh

Q u y 3/2014
VND

Quy 3/2013
VND

Chi phi lai vay

1.041.396.149

892.398.268

COng

1.041.396.149

892.398.268

Q u y 3/2014

Quy 3/2013

26. C h i phi khac

VND
Chi phi huy bo du cactus Cam Ranh resort & Spa

2.714.408

Nop cham thu6

19.656.724

Cong

22.371.132

Trang 20


C O N G T Y C O P H A N D A U TU^ V A P H A T T R I E N D l f N M I E N T R U N G
10 Lam Son, Phirang Phirdc H6a, Thanh pho Nha Trang

BAO CAO TAI CHINH H Q P NHAT
Quy 3 / 2 0 1 4

THUYET MINH BAG CAG T A I CHINH HQfP NHAT (tiep theo)
( C d c T h u y e t m i n h ndy Id bo p h g n h g p t h d n h vd c d n d u g c dgc d d n g t h a i v a i cdc B d o cdo t d i c h i n h )

27. C h i phi thue thu nhap doanh nghiep hien hanh va loi nhuan sau thue
Quy 3/2014

Quy 3/2013
VND

VND
Tong loi nhuan ke toan tru'o^c thue

209.527.234

208.267.252

Lgi nhuan ke toan tu hoat dgng SXK.D chinh (dien)

209.527.234

208.267.252
0

Lgi nhuan ke toan tir thu nhap khac
Cac khoan dieu chinh de xac djnh thu nhap chiu thue

108.800.000

118.371.132

- Cac khoan dieu chinh tang

108.800.000

118.371.132

+ Phu cap HDQT, B K Skhong diiu hanh true tiip
+ P h i q u a n ly n i e m y e t , C P ko h g p l y h g p l e

khac

- Cac khoan dieu chinh giam

96.000.000

6.800.000

22.371.132
0

Tong thu nhap chiu thue
- T h u n h a p c h i u thue tir h o a t d g n g K D C h i n h
- T h u n h a p c h i u thue tir h o a t d g n g

102.000.000

khac

318.327.234

326.638.384

318.327.234

326.638.384

0

0

Thue thu nhap doanh nghiep

31.832.723

32.663.838

- Hoat dong S X K D chinh (10%)

31.832.723

32.663.838
0

- Hoat dong khac (22%)
Thue TNDN duoc mien giam
- Thue

T N D N d u g c g i a m 5 0 % theo

iru ddi

Chi phi thue TNDN hien hanh
Chi phi thue TNDN hoan lai
Loi nhuan sau thue TNDN

15.916.362

16.331.918

15.916.362

16.331.918

15.916.361

16.331.920

-174.419
193.785.292

191.935.332

Lgi nhuan sau thue cua co dong thieu so
Lgi nhuan sau thue cua co dong cong ty me

193.785.292

28. Lai cot ban tren co phieu

Quy 3/2014
VND

Quy 3/2013
VND

Lgi nhuan k8 toan sau thul thu nhap doanh nghiep

193.785.292

191.935.332

Cac khoan di§u chinh tang giam lgi nhuan ke toan

-

-

193.785.292

191.935.332

12.500.000

12.500.000

16

15

Lgi nhuan hoac lo phan bo cho c6 dong sa hiiu C P pho thong
Co phieu pho thong dang luu hanh binh quan trong ky
Lai CO" ban tren co phieu

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CONG T Y C O PHAN D A U TU V A PHAT TRIEN DIEN MIEN TRUNG
10 Lam San, Phuong Phuoc Hoa, Thanh ph6 Nha Trang

BAO CAO TAI CHINH H Q P NHAT
Quy 3 / 2 0 1 4

THUYET MINH BAO CAO TAI CHINH HQfP NHAT (tiep theo)
( C d c T h u y i t m i n h ndy id bo p h g n h g p t h d n h vd c d n d u g c dgc d o n g t h a i v a i cdc B d o cdo t d i c h i n h )

N h a T r a n g , ngay

05 t h a n g J J nam 2 0 1 4

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