Báo cáo tài chính hợp nhất quý 2 năm 2015 (đã soát xét) - Công ty Cổ phần Đầu tư và Phát triển Điện miền Trung
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CONG TY CO PHAN DAU TlT VA
PHAT TRIEN DIEN MIEN TRUNG
Bao cao tai chinh hop nhat
Cho ky ke toan 6 thang dau nam 2015
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, Phirang Phirac Hoa, Thanh pho Nha Trang
B A O CAO TAI CHINH
HOP
NHAT
Cho ky ke loan 6 thang ddu nam 2 0 1 5
MUC LtJC
Bao cao cua Tong Giam doc
Bao cao ket qua cong tac soat xet bao cao tai chinh hgp nhat
Trang
1-3
4
Cac Bao cao tai chinh hgp nhat
•
Bang can doi ke toan hgp nhat
5-6
•
Bao cao ket qua hoat dong kinh doanh hgp nhat
7
•
Bao cao lim chuyen tien te hgp nhat
8
•
Thuyet minh Bao cao tai chinh hgp nhat
9-34
C O N G T Y C 6 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 Son, Phuang Phirac Hoa, Thanh pho Nha Trang
B A O CAO TAI C H L \ H O P NHAT
Cho ky ke toan 6 ihdng ddu nam 2 0 1 5
BAO CAO CUA TONG GIAM DOC
Tong Giam doc Cong ty Co phan Dau tu va Phat trien Dien Mien Trung cong bo bao cao nay ciing voi cac
Bao cao tai chinh hop nhat da dugc kiem toan cho ky ke toan 6 thang dau nam 2015.
Thong tin khai quat
Cong ty Co phan Dau tu va Phat trien Dien Mien Trung (sau day ggi tat la "Cong ty") dugc thanh lap tren
C O so Hgp dong lien doanh giiia Tong Cong ty Song Da, Cong ty Dien lire 3 (nay la Tong Cong ty Dien lire
Mien Trung) va Cong ty San xuat kinh doanh Xuat nhap khau Binh Minh theo Giay chixng nhan dang ky
kinh doanh so 3703000052 ngay 03 thang 04 nam 2003 ciia So Ke hoach va Dau tu Tinh Khanh Hoa. Tir
khi thanh lap den nay Cong ty da 05 Ian dieu chinh Giay chung nhan dang ky kinh doanh va Ian dieu chinh
gan nhat vao ngay 09 thang 01 nam 2015 voi ma so la 4200519791. Cong ty la don vj hach toan doc lap,
hoat dong san xuat kinh doanh theo Luat Doanh nghiep, Dieu le Cong ty va cac quy djnh phap ly hien hanh
CO lien quan.
Cong ty dugc chap thuan niem yet c6 phieu pho thong tai So giao dich chung khoan Ha Ngi theo Giay
phep niem yet so 08/QD-TTGDHN ngay 07/01/2009 ciia Trung tam giao dich chung khoan Ha Ngi voi ma
chung khoan SEB. Ngay chinh thuc giao dich ciia c6 phieu la 14/01/2009.
Vdn d i i u l e : 2 0 0 . 0 0 0 . 0 0 0 . 0 0 0
V6n g o p t h u c t i d i n ngay
dSng
30/06/2015: 200.000.000.000 ddng.
Trusa chinh
Dia chi:
10 Lam Son, Phucmg Phuoc Hoa, Thanh pho Nha Trang, Tinh Khanh Hoa
Dienthoai:
(84)0583 878092
Fax:
(84) 0583 878093
E-mail:
mientrungpid@gmaiLcom
Website:
www.mientrungpid.com.vn
N g a n h nghe
kinh doanh chinh
San xuat, truyen tai va phan phoi dien: San xuat va kinh doanh dien nang;
Xay dung cong trinh ky thuat dan dung khac: Xay dung cac cong trinh dan dung, cong nghiep, thuy
dien, cong trinh dien;
Xay dimg cong trinh duong sat va duong bg;
Xay dimg cong trinh cong ich: Xay dung cong trinh thuy lgi;
Kinh doanh bat dong san, quyen sii dung dat thugc chii so hiru, chu su dung hoac di thue: Kinh doanh
bat dong san, cho thue van phong;
Dich vu liru tni ngan ngay: Nha nghi kinh doanh du Ijch;
Lap dat he thong dien;
Lap dat he thong cap, thoat nuoc, 16 suoi va di^u hoa khong khi: Lap dat he thong cap, thoat nuac;
Lap dat he thong xay dimg khac: Lap dat cac cau kien be tong, ket cau thep;
Buon ban vat lieu, thiet bi lap dat khac trong xay dimg: Mua ban vat lieu xay dimg; mua ban da, cat,
soi;
Khai thac da, cat, soi, dat set: Khai thac, ch^ bien da, cat, soi;
Trang 1
CONG TY C O PHAN DAU TU* VA PHAT TRIEN DIEN MIEN TRUNG
10 Lam Son, Phircmg Phuoc H6a, Th^nh pho Nha Trang
BAO
CAO CUA TONG GIAM DOC
BAO CAO TAI
CHINHH(rPNHAT
Cho ky k i t o a n 6 thang ddu nam 2015
(ti6p theo)
•
Giao due nghe nghiep: Huong dan va dao tao doi ngii van hanh Nha may thuy dien;
•
San xuat be tong va cac san phara tir xi mang va thach cao;
•
Cat tao dang va hoan thien da: Che bien da xay dung.
C o n g ty c o n : C o n g ty C o p h a n T h u y d i e n Tra X o m
Tru sa c h i n h
Dia chi:
Dien thoai:
Fax:
Thon K8, X a VTnh Son, Huyen VTnh Thanh, Tinh Binh Dinh
(84) 056.6544393- 056 3884236
(84) 056.3884236
Nganh nghe kinh doanh chinh
San xuat va kinh doanh dien;
San xuat, truyen tai va phan phoi dien (Chi tiet: San xuat va kinh doanh dien);
Xay dimg nha cac loai (Chi tiet; Xay dung cong truth dan dung, cong nghiep);
Xay dung cong trinh duong bp;
Xay dung cong trinh ky thuat dan dung khac (Chi tilt: Xay dung cong trinh thuy dien, thiiy lgi, cong
trinh dien 11OKW);
Hoat dong xay dung chuyen dung khac (Chi tiet: L i p dat cac c i u kien be tong, kit c^u thep, thiet bj
dien nuoc);
Kinh doanh bat dong san, quyen su dung dat thuoc chii so hiru, chii sir dung hoac di thue (Chi tilt:
Kinh doanh bat dong san; van phong cho thue);
Dich vu lim tru ngan ngay (Chi tiet: Kinh doanh nha nghi);
Dai ly du lich (Chi tiet: Dich vu du lich);
Ban buon vat lieu, thiet bi lap dat khac trong xay dung (Chi tiet: Mua ban thiet bi xay dung);
San xuat vat lieu xay dung tir dat set.
N h a n sir
^
Tong so cong nhan vien hien c6 den cuoi nam tai chinh la 55 nguoi. Trong do, nhan vien gian tilp la 14
nguoi.
Cac thanh vien cua Hoi dong quan tri. Ban Kiem soat, Tong Giam doc va Ke toan truong trong ky k i toan
va den ngay lap Bao cao tai chinh hcrp nhat nay gom c6:
Hoi dong quan tri
•
Ong Dinh Quang Chien
Chii tich
B6 nhiem ngay 17/04/2014
•
Ong V i Viet Dung
Chii tich
B6 nhiem lai ngay 03/04/2013
Mien nhiem ngay 17/04/2014
•
Ong Pham Sy Hiing
Pho Chu tich
B 6 nhiem ngay 28/06/2014
•
Ong Trin Dinh Nhan
Pho Chu tich
Bo nhiem lai ngay 03/04/2013
Mien nhiem ngay 28/06/2014
Trang 2
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
B A O CAO TAI CHINH
10 Lam Son, Phirang Phirac Hoa, Thanh pho Nha Trang
C h o ky ke l o a n 6 t h a n g d d u nam 2 0 1 5
BAO
CAO CUA TONG GIAM DOC
HOP
NHAT
(tiep theo)
•
Ong Mai Huy Tuan
Thanh vien
B6 nhiem ngay 28/06/2014
•
Ong Nguyen Due
Thanh vien
B6 nhifm lai ngay 03/04/2013
•
Ong Nguyen Hoai Nam
Thanh vien
B6 nhiem lai ngay 03/04/2013
B a n K i e m soat
•
Ong Trinh Giang Nam
Truong ban
B6 nhi?m lai ngay 03/04/2013
•
Ong Dinh The Giai
Thanh vien
B6 nhiem lai ngay 03/04/2013
•
Ong Tran Quang Hien
Thanh vien
B6 nhiem ngay 03/04/2013
Ong Nguyen Hoai Nam
Tong Giam doc
B6 nhiem lai ngay 26/03/2010
Ong Le Quang Dao
Ke toan truong
Bo nhiem ngay 13/05/2003
T o n g G i a m d o c va K e t o a n
trie&ng
Kiem todn doc lap
Bao cao tai chinh hop nhat nay dugc kiem toan boi Cong ty T N H H Kiem toan va Ke toan A A C (Tru so
chinh: L6 78 - 80, Duong 30 thang 4, Quan Hai Chau, Thanh ph6 Da Nang; Dien thoai: (84)
0511.3655886; Fax: (84) 0511.3655887; Website: wvAv.aac.com.vn; Email: ).
Trach nhiem ciia Tong Giam doc trong viec lap Bao cao tai chinh hop nhat
Tong Giam doc Cong ty chju trach nhiem lap va trinh bay trung thuc, hgp ly Bao cao tai chinh hgp nhat
nay tren co so:
•
Tuan thu cac Quy dinh ciia cac Chuan muc ke toan Vi^t Nam,
va cac quy dinh phap ly hien hanh khac co Hen quan;
Che do ke toan doanh nghiep Viet Nam
•
Lira chgn cac chinh sach ke toan thich hgp va ap dung cac chinh sach do mgt each nhat quan;
•
Dua ra cac phan doan va uoc tinh ke toan mgt each hgp ly va than trong;
•
Lap Bao cao tai chinh hgp nhat tren nguyen tac hoat dong lien tuc;
•
Chiu trach nhiem ve kiem soat ngi bp ma Tong Giam doc xac dinh la can thiet de dam bao cho viec lap
va trinh bay bao cao tai chinh hgp nhat khong co sai sot trgng yeu do gian Ian hoac nham Ian.
Torig Giam doc Cong ty, bang bao cao nay xac nhan rang: Bao cao tai chinh hgp nhat bao gom Bang can
doi ke toan hgp nhat, Bao cao ket qua hoat dong kinh doanh hgp nhat, Bao cao luu chuyen tien te hgp nhat
va Thuyet minh Bao cao tai chinh hgp nhat kem theo da phan anh trung thuc va hop ly ve tinh hinh tai
chinh ciia Cong ty tai thoi diem 30/06/2015 cung nhu ket qua hoat dong kinh doanh va tinh hinh luu
chuyen tien te trong ky ke toan 6 thang dau nam 2015, phii hop voi cac Chuan muc ke toan, Che do ke toan
doanh nghiep Viet Nam hien hanh va cac quy dinh phap ly co lien quan ve lap va trinh bay bao cao tai
^i^pjihat.
/y''Tdog_Giaiii^§c
am
g, n g a y 03 t h a n g 08 n a m 2 0 1 5
Trana 3
^ - ^ ^ ^ ^ ^
CONG TY TNHH KIEM TOAN VA K E TOAN A A C
^ ^ / / ^ ^ ^ \ \ H VIEN
•
I
'F^^^~T~*^
V
J
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^
^
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'"'^ ^^'^^
e
^^^^m^S^f^^^,
BAO
^
Dirang 30 thang 4, Q. Hai Chau. Tp. Da Ning
i 84 511 3655886. Fa.x; 84.511 3655887
"'•^"'i
Thanh pho Hu Chi Minh
4"-4') Hoang Sa (Tang 4 Toa nha Hoang Dan)
Quan 1, Tp Ho Chi Minh
Email aac:adng.vnii.vii
'
S6:
CUAPRIMEGLOBAL
^" '^^^"^
Tel 84 8.39102235: Fax: 84,8.39102349
Email: aac licmY^aaccom vn
Website hltp://\vw\ aac.com.vn
799/2015/BCKT-AAC
CAO
Kinh gin:
KET QUA CONG TAC
SOAT XET BAO CAO TAI CHINH HOP NHAT
Cac Co dong, Hoi dong Quan trj va Tong Giam doc
Cong ty Co phan Dau tu* va Phat trien Dien Mien Trung
Chiing toi da thuc hien cong tac soat xet Bao cao tai chinh hop nhat 6 thang dau nam 2015, gom: Bang can
doi ke toan hop nhat tai ngay 30/06/2015, Bao cao ket qua hoat dong kinh doanh hop nhat, Bao cao luu
chuyen tien te hop nhat va Thuyet minh bao cao tai chinh hop nhat cho ky ke toan 6 thang dau nam 2015,
dugc lap ngay 03/08/2015 ciia Cong ty Co phan Dau tu va Phat trien dien Mien Trung (sau day ggi tit la
''Cong ty") dinh kem tu trang 5 den trang 34. Bao cao tai chinh nay dugc lap theo Che do ke toan doanh
nghiep Viet Nam.
Trach nhiem cua Tong Giam doc C5ng ty va cua Kiem toan vien
Viec lap va trinh bay Bao cao tai chinh hgp nhat nay thugc trach nhiem cua Tong Giam doc Cong ty. Trach
nhiem ciia Kiem toan vien la dua ra y kien nhan xet ve Bao cao tai chinh hgp nhat nay dua tren co so ket
qua cong tac soat xet cua chiing toi.
Pham vi soat xet
Chung toi da thuc hien cong tac scat xet bao cao tai chinh hgp nhat theo Chuan muc Kiem toan Viet Nam
ve cong tac soat xet. Chuan muc nay yen can cong tac soat xet phai lap ke hoach va thuc hien soat xet de co
su dam bao vira phai rang lieu bao cao tai chinh hgp nhat co chua dung nhung sai sot trgng yeu hay khong.
Cong tac soat xet bao gom chii yeu la vifc trao doi vgi cac nhan su ciia Cong ty va ap dung cac thu tuc
phan tich doi voi nhirng thong tin tai chinh; cong tac soat xet nay cung cap mgt muc do dam bao ihap hon
cong tac kiem toan. Chiing toi khong thuc hien cong viec kiem toan nen khong dua ra y kien kiem toan.
Y kien nhan xet cua Kiem toan vien
Tren co so cong tac soat xet cua chiing toi, xet tren cac khia canh trgng yeu, chiing toi khong thay co si^
kien nao de chiing toi dua ra y kien rang Bao cao tai chinh hgp nhat dinh kem khong phan anh trung thuc
va hgp ly ve tinh hinh tai chinh ciia Cong ty tai ngay 30/06/2015 va ket qua hoat dong kinh doanh cung nhu
cac luong luu chuyen tien te cho ky ke toan 6 thang dau nam 2015, phu hgp voi Chuan muc, Che do ke
toan doanh nghiep Viet Nam hien hanh va cac quy dinh phap ly co lien quan ve lap va trinh bay Bao cao tai
chinh hgp nhat.
Van de can nhan manh
Nhu trinh bay tai muc (*) Thuyel minh so 10, Cong ty thay doi thoi gian khau hao doi voi cac tai san co
dinh thugc Nha may thiiy dien Ea Kronggrou. Viec thay doi nay lam chi phi khau hao tai san co dinh 6
thang dau nam 2015 giam 7.747.537.765 dong so voi cung ky nam truoc.
So G i d y CN D K H N k i e m l o a n : 1 0 3 1 - 2 0 1 3 - 0 1 0 - 1
B a N a n g , ngay
Nguyen Thi Thuy - Kiem toan vien
S6 G i d y C N D K H N k i i m t o a n : 1 6 2 2 - 2 0 1 3 - 0 1 0 - 1
03 t h a n g 0 8 nam 2 0 1 5
Bao cdo nay dicac doc dong rh&i v&i cac Bao cao t a i c h i n h va cac Thuyet m i n h bao ado d i n h kem
Trang 4
CONG TY
C6
PHAN DAU
Tlf
V A P H A T TR1£N DIEN M I E N T R U N G
10 Lam Son, Phuang Phuoc Hoa, Thanh pho NTia Trang
BANG
BAO CAO TAI CHl'yH
HOP
NHAT
Cho ky ke t o d n 6 i h d n g ddu nam 20!5
C A N DOI K E T O A N H O P N H A T
,
"
^ "
Ban hanh theo Thong tir
Ngay 30 thang 06 nam 2015
TAI
SAN
s6 2 0 2 / 2 0 ! 4 m - E T C
ngay 22/i2/20!4 cua Bg Tai chinh
Ma Thuyet
so minh
A.
I.
1.
2.
II.
IIL
1.
2.
3.
IV,
1.
2.
V.
1.
2.
TAI SAN N G A N H A N
Tien va cac khoan tuong du'ong tien
Ti6n
Cac khoan tuong duong tien
Bau tiT tai chinh ngan han
Cac khoan phai thu ngan han
Phai thu ngan han ciia khach hang
Tra truoc cho nguoi ban ngan han
Phai thu ngSn han khac
Hang ton kho
Hang t6n kho
Du phong giam gia hang ton kho (*)
Tai san ngan han khac
Thua GTGT dugc kh4u tru
Thue va cac khoan khac phai thu Nha nucfc
100
110
111
112
120
130
131
132
136
140
141
149
150
152
153
B.
I.
II.
1.
TAI SAN DAI H A N
Cac khoan phai thu dai han
Tai san co dinh
Tai san co dinh hOru hinh
- Nguyen gia
- Gia tri hao mon IGy ke (*)
Tai san co dinh v6 hinh
- Nguyen gia
- Gia tri hao mon luy ke (*)
Bat dong san d3u tu
'
Tai san dtf dang dai ban
Chi phi san xuat, kinh doanh do dang dai han
Chi phi xay dung co ban do dang
DSu tu tai chinh dai han
Tai san dai han khac
Chi phi tra truoc dai han
Tai san thue thu nhap hoan lai
Thiet bi, vat tu, phu tung thay the dai han
Tai san dai han khac
210
220
221
222
223
227
228
229
230
240
241
242
250
260
261
262
263
268
TONG CONG TAI SAN
270
2.
IIL
rV.
1.
2.
IV.
V.
1.
2.
3.
4.
5
6
7
8
9
10
11
30/06/2015
VND
31/12/2014
VND
69.542.185.223
27.326.060.242
15.326.060.242
12.000.000.000
43.213.486.076
7.707.820.426
2.207.820.426
38.174.159.526
23.545.949.545
11.429.072.804
3.199.137.177
2.950.556.982
2.950.556.982
26.040,124.861
16.79X941.737
6.5f3/440.646
2.733.742.478
2.988.191.913
2.988.191.913
1.091.408.473
1.060.465.665
30.942.808
6.477.348.876
6.373.857.634
103.491.242
858.895.531.298
854.994.765.982
765.249.884.698
754.714.870.840
1.021.745.326.690
(267.030.455.850)
10.535.013.858
10.874.804.160
(339.790.302)
147.137.835.595
136.579.222.483
383.290.385.549
(246.711.163.066)
10.558.613.112
10.874.804.160
(316.191.048)
24.694.407.417
704.708.787.790
12
24.694.407.417
13
68.951.239.183
66.408.829.593
14
2.542.409.590
928.437.716.521
Thuyet m i n h kem theo tic trang 9 den t r a n g 34 la bg phan hap t h a n h Bao cdo t a i c h i n h nay
5.500.000.000
704.708.787.790
3.148.142.597
456.581.063
94.737.544
2.592.823.990
4.000.000
898.208.252.058
Trang 5
C O N G T Y C O P H A N D A U TLT 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 Son, Phuang Phirac Hoa, Thanh pho Nha Trang
B A N G C A N DOI K E T O A N H O P N H A T
Ng ay 30 thang 6 nam 2015
NGUON V 6 N
Ma
so
No phai tra
Nff ngan han
Phai tra ngiroi ban ngan han
Thue va cac khoan phai nop Nha nuoc
Phai tra nguoi lao dong
Chi phi phai tra ngan han
Phai tra ngan han khac
Vay va ng thue tai chinh ngan han
Quy khen thuong, phuc lgi
No dai han
Vay va ng thue tai chinh dai han
Thue thu nhap hoan lai phai tra
300
310
311
313
314
315
319
320
322
330
338
341
B.
V 6 N C H U SO HtJlU
Von chii so" huu
Von dau tu ciia chii so huu
- Co phieu pho thong co quyen bieu quyet
- Co phieu uu dai
Thang du von co phan
Chenh lech ty gia hoi doai
Quy dau tu phat trien
Quy khac thugc von chii so hijru
Lgi nhuan sau thue chua phan phoi
- LNST chua phan phoi liiy ke den cuoi ky truoc
- LNST chua phan phoi ky nay
Lgi ich co dong khong kiem soat
Nguon kinh phi va quy khac
400
410
411
4Ua
411b
412
417
418
420
421
421a
421b
429
430
TONG CONG NGUON VON
440
2.
^J .
4.
5.
6.
7.
II.
N h a Trang.
HOP
NHAT
(ti8p theo)
A.
I.
1.
2.
3.
4.
5.
6.
7.
n.
1.
2.
I.
1.
B A O CAO TAI CHINH
C h o ky ke t o a n 6 t h a n g ddu nam 2015
Thuyet
minh
15
16
17
18
19a
19b
30/06/2015
VND
31/12/2014
VND
590.354.025.970
185.749.317.308
56.536.407.264
5.471.722.819
862.507.914
7.818.365.312
52.245.518.829
61.254.745.259
1.560.049.911
404.604.708.662
404.604.708.662
583.474.884.186
151.590.677.120
45.871.176.054
4.000.480.125
2.893.707.541
6.542.702.710
52.896.425.348
37.348.808.384
2.037.376.958
431.884.207.066
431.868.018.248
16.188.818
-
20
20
20
20
20
20
21
338.083.690.551
338.083.690.551
200.000.000.000
200.000.000.000
49.864.750
314.733.367.872
314.733.367.872
200.000.000.000
200.000.000.000
-
49.864.750
158.120.419
1.965.345.629
1.816.004.668
34.280.705.328
3.849.021.666
30.431.683.662
76.463.327.078
-
928.437.716.521
898.208.252.058
-
6.396.645.635
4.333.351.149
44.569.947.016
280.705.328
44.289.241.688
82.733.882.001
n g a y OS t h a n g 08 n a m 2 0 1 5
Thuyel minh kem theo tic trang 9 den trang 34 la bg p h a n hap thanh B a o cdo t a i chinh nay
Trang 6
AF
CONG T Y C 6 PHAN DAU TU" VA PHAT T R I £ N DIEN MIEN TRUNG
10 Lam Son, Phiicmg Phuoc Hoa, Thanh pho Nha Trang
B A O C A O T A I C H I M H
Cho ky ke toan 6 thang
H O P
N H A T
ddu nam 2015
Man so B 02 - DN
BAO CAO KET QUA KINH DOANH HOP NHAT
r-u
I ' 1
'
-
i n i -
Cho kv ke toan 6 thang dau nam 2015
*
,
ngay
CHI TIEU
Ma
so
Thuyet
minh
Ban hanh theo Thong t u
sd 2 0 2 / 2 0 1 4 / T T - B T C
22/12/2014
. „ ^, , , ,
cua BQ Tai chinh
6 thang dau
nam 2015
VND
6 thang dau
nam 2014
VND
1.
2.
3.
4.
5.
Doaoh thu ban hang va c.cap djch vu
Cac khoan giam trir doanh thu
Doanh thu thuan ve ban hang va CC dich vu
Gia von hang ban
Loi nhuan gop ban bang va c.cap dich vu
01
02
10
11
20
22
22
22
23
119.524.133.629
119.524.133.629
29.119.064.446
90.405.069.183
59.615.386.240
59.615.386.240
24.599.984.474
35.015.401.766
6.
7.
Doanh thu hoat dong tai chinh
Chi phi tai chinh
21
22
24
25
532.655.837
20.678.716.453
312.716.448
3.108.195.884
T r o n g d o : C h i p h i l a i vay
2.492.900.718
Chi phi ban hang
Chi phi quan ly doanh nghiep
Lgi nhuan thuan tir hoat dong kinh doanh
23
25
19.377.782.679
8.
9.
10.
11.
12.
13.
15.
16.
17.
18.
Thu nhap khac
Chi phi khac
Lffi nhuan khac
Tong Iffi nhuan ke toan triro^c thue
Chi phi thue TNDN hien hanh
Chi phi thue TNDN hoan lai
Loi nhuan sau thue TNDN
19.
20.
21.
22.
Loi nhuan sau thue cua cong ty me
Lgi nhuan sau thue cua co dong khong kiem scat
Lai CO ban tren co phieu
Lai suy giam tren co phieu
N h a T r a n g , ngay
26
30
26
31
32
40
50
51
52
60
61
62
70
71
26
28
29
29
29
30
31
-
7.440.632.041
62.818.376.526
4.237.580.589
27.982.341.741
1.800.000
78.874.065
(77.074.065)
62.741.302.461
2.306.079.999
78.548.726
60.356.673.736
19.170.104
(19.170.104)
27.963.171.637
1.444.580.603
(174.419)
26.518.765.453
53.755.234.656
6.601.439.080
2.562
2.562
26.514.790.343
3.975.110
1.977
1.977
03 t h a n g 0 8 nam 2 0 1 5
Thuyet m i n h kem theo tic t r a n g 9 den t r a n g 34 Id bo phan
ht?p thanh Bao cdo tai c h i n h nay
Trang 7
CONG T Y C 6 PHAN DAU T V VA PHAT TRIEN DIEN iMIEN TRUNG
10 Lam Son, Phucmg Phuac Hoa, Thanh pho Nha Trang
BAO CAO
LUtJ
B A O CAO TAI CHINH HOP NHAT
Cho ky h i todn 6 thdng ddu nam 2015
Mau so B 03 - DN
CHUYEN TIEN T E HOP NHAT
•
B a n h a n h theo Thong tic
s6 2 0 2 / 2 0 N / T T - B T C
ngay 22/12/2014
cua Bo Tai chinh
•
C h o ky ke toan 6 thang dau nam 2015
-
3.
-
-
11.
L
2.
J.
m.
L
2.
3.
6 thang dau
nam 2014
VND
01
62.741.302.461
27.963.171.637
Ma so
CHI TEEU
I.
1.
2.
6 thang dau
nam 2015
VND
LuTi chuyen tien tir hoat dong Idnh doanh
Lcri nhuan tru-ffc thue
Dieu chinh cho cac khoan
Khau hao Tai san c6 dinh
Cac idioan du phong
Lai, 16 chenh lech ty gia hoi doai do danh gia lai cac
Lai, 16 tii hoat dong dau tu
Chi phi lai vay
Loi nhuan tir hd kd truoc thay doi von luu dong
Tang, giam cac khoan phai thu
Tang, giam hang ton kho
Tang, giam cac khoan phai tra (Khong ke
lai vay phai tra, thue TNDN phai nop)
Tang, giam chi phi tra truoc
Tien lai vay da tra
Thue thu nhap doanh nghiep da nop
Tien chi khac tir hoat dong kinh doanh
Luu chuyen tien thuan tir hoat dong kinh doanh
02
03
04
05
06
OS
09
10
11
20.342.892.038
15.060.399.788
1.122.582.989
(295.732.733)
19.377.782.679
103.288.827.434
(2.385.097.823)
88.049.331
(1.698.450.744)
602.685.843
(312.716.448)
2.492.900.718
45.806.441.538
(6.908.436.528)
37.147.095.510
(38.611.636.770)
12
14
15
17
20
1.099.223.319
(18.444.247.606)
(1.714.237.785)
(3.246.755.000)
76.987.311.126
562.289.585
(2.421.365.059)
(1.550.982.596)
(421.932.340)
33.601.473.340
Luu chuyen tien tir hoat dong dau tu
Tien chi de mua sam X D TSCD va cac TS D H khac
Tien chi dau tu gop von vao don vi khac
Tien thu lai cho vay, co tuc va lgi nhuan dugc chia
Luu chuyen tien thuan tir hoat dong dau tu
21
25
27
30
(19.338.738.123)
295.732.733
(19.043.005.390)
(79.442.958.296)
(3.000.000.000)
310.383.448
(82.132.574.848)
Luu chuyen tien tir hoat dong tai chinh
Tien thu tir di vay
Tien tra ng goc vay
Co tire, lgi nhuan da tra cho chu so hiru
Luu chuyen tien thuan tir hoat dong tai chinh
34
36
40
15.695.266.386
(20.168.704.511)
(33.849.384.401)
(38.322.822.526)
72.732.291.944
(38.773.568.205)
Luu chuyen tien thuan trong ky
Tien va tuong duong tien dau ky
Anh huong cua thay doi ty gia hoi doai quy doi ngoai te
Tien va tuong duong tien cuoi ky'
50
60
61
70
19.621.483.210
7.707.820.426
(3.243.394)
27.326.060.242
(14.572.377.769)
21.836.394.967
(515.677)
7.263.501.521
N h a Trang,
33.958.723.739
n g a y 03 t h d n g 08 n a m 2 0 1 5
Thuyet minh kem theo tic trang 9 den trang 34 Id bo p h a n hop thanh Bdo cdo tai c h i n h nay
Trang 8
CONG TY CO PHAN DAU TU'' VA PHAT TRIfiN DIEN MIEN TRUNG
B A O CAO TAI CHINH
10 Lam Son, Phucmg Phuac Hoa, Thanh pho Nha Trang
C h o ky ke t o d n 6 i h d n g d d u nam 2 0 1 5
HOP
NHAT
THUYET MINH BAO CAO TAI CHINH HOP NHAT
( T h u y e t m i n h nay Id bo p h d n h a p t h d n h vd c d n d i m e doc d o n g t h a i v a i B d o cdo l a i c h i n h )
1.
Dac diem boat dong
Cong ty Co phan Dau tu va Phat trien Dien Mien Trung (sau day goi tat la "Cong ty") dugc thanh lap
tren eg so Hgp dong lien doanh giira Tong Cong ty Song Da, Cong ty Dien lire 3 (nay la Tong Cong
ty Dien lire Mien Trung) va Cong ty San xuat Kinh doanh Xuat nhap khau Binh Minh theo Giay
chung nhan dang k>' kinh doanh so 3703000052 ngay 03 thang 04 nam 2003 ciia So Ke hoach va Dau
tu Tinh Khanh Hoa. Tir khi thanh lap den nay Cong ty da 05 Ian dieu chinh Giay chirng nhan dang ky
kinh doanh va Ian dieu chinh gan nhat vao ngay 09 thang 01 nam 2015 voi ma so doanh nghiep la
4200519791. Cong ty la don vi hach toan dgc lap, hoat dong san xnit kinh doanh theo Luat Doanh
nghiep, Dieu le Cong ty va cac quy djnh phap ly hien hanh co lien quan.
Cong ty dugc chap thuan niem yet co phieu pho thong tai So giao djch chung khoan Ha Ngi theo
Giay phep niem yet so 08/QD-TTGDHN ngay 07/01/2009 cua Trung tam giao dich chung khoan Ha
Ngi voi ma chung khoan SEB. Ngay chinh thuc giao djch cua co phieu la 14/01/2009.
1 . 1 . L i n k v i r c k i n h d o a n h c h i n h : S a n x i i d t vd k i n h d o a n h d i e n n a n g .
1.2.
N g a n h nghe
•
San xuat, truyen tai va phan phoi dien: San xuat va kinh doanh dien nang;
•
Xay dung cong trinh ky thuat dan dung khac: Xay dung cac cong trinh dan dung, cong nghiep, thiiy
dien, cong trinh dien;
•
Xay dung cong trinh duong sat va duong bg;
•
Xay dung cong tinh cong ich: Xay dung cong trinh thuy lgi;
•
Kinh doanh bat dong san, quyen sir dung dat thugc chii so h x h i , chii sir dung hoac di thue: Kinh doanh
bat dong san, cho thue van phong;
•
Djch vu luu trii ngan ngay: Nha nghi kinh doanh du lich;
•
Lap dat he thong dien;
•
Lap dat he thong cap, thoat nuoc, 16 suoi va dieu hoa khong khi: Lap dat he th6ng cap, thoat nuoc;
•
Lap dat he th6ng xay dimg khac: Lap dat cac cau kien be tong, ket cau thep;
•
Buon ban vat lieu, thiet bj lap dat khac trong xay dung: Mua ban vat lieu xay dung; mua ban da, cat,
soi;
•
Khai thac da, cat, soi, dat set: Khai thac, che bien da, cat, soi;
•
Giao due nghe nghiep: Huong dan va dao tao dgi ngu van hanh Nha may thiiy dien;
•
San xuat be tong va cac san pham tir xi mang va thach cao;
•
Cat tao dang va hoan thien da: Che bien da xay dung
1.3.
kinh doanh
C a u t r u e tap d o a n
Cong ty chi co 01 Cong ty con va da dugc hgp nhat vao bao cao tai chinh nay, khong co cong ty con
nao bj loai khoi qua trinh hgp nhat
Thong tin ve tai cau triic tap doan: Trong nam, tap doan khong tai cau tnic
Trang 9
r-
CONG TY CO PHAN DAU TU^ VA PHAT TRIEN DIEN MIEN TRUNG
10 Lam Son, Phirang Phuac Hoa, Thanh pho Nha Trang
THUYET M L \
(Thiiyel
BAO
B A O CAO TAI CHINH
HOP
NHAT
C h o ky ke t o d n 6 i h d n g d d u nam 2 0 1 5
CAO TAI CHINH HOP NHAT (tiep theo)
m i n h nay l a bo p h d n h a p t h d n h vd c d n d i t a c doc d o n g t h a i v a i B d o cdo t d i c h i n h j
C o n g ty c o n d i r a c h g p n h a t : C o n g ty C o p h d n Thuy d i e n T r a Xom
2.
o
Dia chi tru sa chinh: Thon K8, Xa VTnh Son, Huyen Vinh Thanh, Tinh Binh Dinh.
o
Hoat dong Icinh doanh chinh ciia Cong ty: San xuat Idnh doanh dien nang.
o
Von dieu le: 230.000.000.000 d6ng.
o
Ty le lgi ich ciia Cong ty me: 66,73%.
o
Quyen bieu quyet cua Cong ty me: 66,73%.
o
Tinh trang hoat dong: Dang hoat dong.
K y ke toan, don v i tien te sir dung trong ke toan
Bao cao tai chinh hgp nhat nay dugc lap cho ky ke toan 6 thang dau nam 2015 (bat dau tir ngay
01/01/2015 va ket thuc vao ngay 30/06/2015).
Don v i tien te dimg de ghi so ke toan va trinh bay Bao cao tai chinh hgp nhat la Dong Viet Nam
(VND).
•
,
3.
Chuan muc va che do ke toan ap dung
Cong ty ap dung Che do ke toan doanh nghiep Viet Nam ban hanh theo Thong tu so 200/2014/TTBTC ngay 22/12/2014 va He thong Chuan my:c Ke toan Viet Nam do Bg Tai chinh ban hanh.
Hinh thuc ke toan; Chung tir ghi so
4.
4.1
Tom tat cac chinh sach ke toan chii yeu
C a c nguyen
4 . 1 . 1 . Cffsff
t a c va phirffng
p h a p l a p h a o cdo t d i c h i n h h g p n h a t
h g p n h a t b d o cdo t d i c h i n h
Bao cao tai chinh hgp nhat ciia Tap doan bao gom bao cao tai chinh ciia Cong ty va cong ty con
Cong ty con la don vi do Cong ty kiem soat. Su kiem soat ton tai khi Cong ty c6 kha nang true tiep
hay gian tiep chi phoi cac chinh sach tai chinh va boat dong ciia cong ty nhan dau tu nham thu dugc
lgi ich tir cac hoat dong ciia cong ty nay. Bao cao tai chinh cua cong ty con dugc hgp nhat trong bao
cao tai chinh hgp nhat tir ngay Cong ty bat dau kiem soat den ngay ket thiic kiem soat.
Cac Bao cao tai chinh cua Cong ty va cong ty con sir dung de hgp nhat dugc lap cho ciing ky ke toan
va dugc ap dung cac chinh sach ke toan mgt each nhat quan. Cac but toan dieu chinh dugc thuc hien
doi vai bat ky chinh sach ke toan nao co diem khac biet nham dam bao tinh nhat quan giira cac cong
ty trong ciing Tap doan.
Cac so du, giao djch ngi bg va cac khoan lai hoac 16 chua thuc hien phat sinh tir cac giao djch ngi bg
giua cac c6ng ty trong cimg Tap doan vai nhau bi loai trir khi lap bao cao tai chinh hgp nhat.
4.1.2.
H o p nhdt kinh doanh
Tai san, c6ng ng va cong ng tiem tang ciia cong ty con dugc xac dinh theo gia tri hgp ly tai ngay
mua cong ty con. Bat ky khoan phu trgi nao giira gia mua va tong gia tri hgp ly cua tai san dugc mua
dugc ghi nhan la lgi the thuong mai. Bat ky khoan thieu hut nao giira gia mua va tong gia tri hgp ly
ciia tai san dugc mua dugc ghi nhan vao ket qua hoat dong kinh doanh cua ky ke toan phat sinh hoat
dong mua c6ng ty con.
4.1.3.
P h i r c m g p h a p g h i n h a n l g i i c h c u a co d o n g k h o n g k i e m
soat
Trang 10
CONG TY CO PHAN DAU TU" VA PHAT TRIEN DIEN MIEN TRUNG
B A O C A O T A I
10 Lam Scm, Phucmg Phuac Hoa, Thanh pho Nha Trang
C h o ky ke t o d n 6 t h d n g d d u nam 2 0 1 5
C m N H HOP
N H A T
THUYET MINH BAO CAO TAI CHINTI HOP NHAT (tilp theo)
( T h u y e t m i n h nay Id bo p h d n h g p t h d n h vd c d n d i c a c doc d o n g t h a i v a i B d o cdo t d i c h i n h )
Lgi ich ciia co dong khong kiem soat la phan lgi ich trong tai san thuan ciia cong ty con khong du-gc
nam giCr boi Tap doan va dugc trinh bay thanh mgt chi tieu rieng biet thugc phan von chii so hiru tren
bang can doi ke toan hgp nhat. Gia trj lgi ich co dong khong kiem soat trong gia tri tai san thuan ciia
cac Cong ty con hgp nhat, gom: L g i ich co dong khong kiem soat tai ngay mua dugc xac dinh theo
gia tri hgp ly tai san thuan ciia cong ty con tai ngay mua; lgi ich co dong khong kiem soat trong su
bien dong ciia tong von chii so hiru ke tir ngay mua den dau ky bao cao va lgi ich co dong khong
kiem soat trong sir bien dong cua tong von chii so hiru phat sinh trong ky bao cao. Cac khoan 16 phat
sinh tai cong ty con phai dugc phan b6 tuong irng voi phan so hiru cua c6 d6ng khong kiem soat, ke
ca truong hgp so 16 do Ion hem phan so hiiu ciia c6 dong kh6ng kiem soat trong tai san thuan cua
cong ty con.
Lgi ich cua c6 dong kh6ng kiem soat la phan lgi ich trong lai hoac 16 ciia cong ty con khong dugc
nam gitr boi Tap doan, dugc xac djnh can cur vao ty le lgi ich co dong khong kiem soat va lgi nhuan
sau thue thu nhap doanh nghiep ciia cac cong ty con va dugc trinh bay la mgt chi tieu rieng bief fren
bao cao ket qua hoat dgng kinh doanh hgp nhat.
' 0 /
4.2
C h e n h l e c h ty g i a h o i d o a i dp d u n g t r o n g ke t o d n
Cac nghiep vu phat sinh bang ngoai te dugc chuyen d6i sang dong Viet Nam theo tv- gia giao djch
thuc te cLia ngan hang thuong mai noi c6ng ty du kien giao dich vao ngay phat sinh nghiep vu.
Tai ngay ket thiic ky ke toan, cac khoan muc tien te c6 goc ngoai te phan loai la tai san dugc danh
gia lai theo ty gia mua vao va cac khoan muc tien te co goc ngoai te phan loai la ng phai tra dugc
danh gia lai theo ty gia ban ra cua ngan hang thuong mai noi cong ty thuong xuyen c6 giao djch tai
ngay ket thOc ky ke toan. Rieng cac khoan ngoai te giri ngan hang thi dugc danh gia lai theo ty gia
mua ciia chinh ngan hang noi c6ng ty mo tai khoan ngoai te.
Chenh lech ty gia dugc thuc hien theo quy djnh tai Chuan muc ke toan Viet Nam so 10 "Anh
huoTig ciia viec thay d6i ty gia hoi doai". Theo do, chenh lech ty gia ngoai te phat sinh trong ky' va
chenh lech ty gia do danh gia lai so du ngoai te cuoi ky ciia cac khoan muc tien te c6 goc ngoai te
dugc phan anh vao ket qua hoat dgng kinh doanh trong ky.
4.3
T i e n vd cac k h o a n t i r a n g duffng
tien
Tien bao gom: Tien mat tai quy, tien gui ngan hang khong ky han, tien dang chuyen va cac khoan
tucmg duong tien.
Cac khoan tuong duong tien la cac khoan dau tu ngan han co thai ban thu hoi hoac dao han khong
qua 3 thang ke tir ngay dau tu, c6 kha nang chuyen doi de dang thanh mgt lugng tien xac djnh va
kh6ng CO riii ro trong viec chuyen d6i thanh tien tai thai diem bao cao.
4.4
Cac khoan n a p h a i thu
Cac khoan ng phai thu bao g6m: phai thu khach hang, phai thu khac va phai thu ngi bg:
•
Phai thu khach hang la cac khoan phai thu mang tinh chat thuong mai, phat sinh tir cac giao dich
CO tinh chat mua ban giira Cong ty va nguoi mua
•
Phai thu ngi bg la cac khoan phai thu giira don vj cap tren va don vi cap duoi true thugc khong
CO tu each phap nhan hach toan phu thugc
•
Phai thu khac la cac khoan phai thu khong co tinh chat thuong mai, khong lien quan den giao
dich mua ban, ngi bg.
Trang 11
CONG TY CO PHAN DAU TU" VA PHAT TRIEN DIEN MIEN TRUNG
B A O CAO TAI CHINH
10 Lam Scm, Phucmg Phugc Hoa, Thanh pho Nha Trang
C h o ky ke t o d n 6 t h d n g d d u nam 2 0 1 5
THUYET MINH BAO
HOP
NHAT
CAO TAI CHINH HOP NHAT (tiep theo)
( T h u y e t m i n h nay Id bo p h d n h o p t h d n h v d c d n ducrc doc d o n g t h a i v a i B d o cdo t d i c h i n h )
Cac khoan ng phai thu dugc ghi nhan theo gia goc tru di du phong ng phai thu kho doi. Du phong
the hien phan gia tri du kien hi ton that tai thai diem cuoi ky ke toan doi vai cac khoan phai thu da
qua han thu hoi tren 6 thang hoac chua den thai han thu hoi nhung khach ng da lam vao tinh trang
pha san, dang lam thii tuc giai the, mat tich, bo tron,... Viec trich lap du phong thuc hien theo huong
din tai Thong tu so 228/2009/TT-BTC ngay 7/12/2009 cua Bg Tai chinh.
Cac khoan ng phai thu dugc Cong ty theo doi chi tiet theo doi tugng, ky han goc, ky han ng con lai
va theo nguyen te. Cac khoan ng phai thu la khoan muc tien te c6 goc ngoai te thi dugc danh gia lai
theo ty gia mua tai thai diem cuoi ky ciia ngan hang thuong mai noi Cong ty thuong xuyen giao djch.
4.5
H a n g t o n kho
Hang ton kho dugc ghi nhan theo gia thap hon giira gia goc va gia tri thuan c6 the thuc hien dugc.
Gia goc hang ton kho bao gom chi phi mua, chi phi che bien va cac chi phi lien quan true tiep khac
phat sinh de c6 dugc hang ton kho a dia diem va trang thai hien tai. Gia tri thuan co the thuc hien la
gia ban uoc tinh tru di chi phi uoc tinh de hoan thanh hang ton kho va chi phi uac tinh can thiet cho
viec tieu thu chiing.
Gia goc hang ton kho dugc tinh theo phuang phap binh quan gia quyen va dugc hach toan theo
phuong phap ke khai thuong xuyen.
Du phong giam gia hang ton kho dugc trich lap khi gia tri thuan co the thuc hien dugc ciia hang t6n
kho nho hon gia goc. Viec trich lap du phong thuc hien theo huong dan tai Thong tu s6
228/2009/TT-BTC ngay 7/12/2009 ciia Bg Tai chinh.
4.6
T d i san CO d i n h h i t u h i n h
Nguyen gia
Tai san co dinh hiru hinh dugc phan anh theo nguyen gia tru di khau hao liiy ke.
Nguyen gia bao gom gia mua va toan bg cac chi phi ma Cong ty bo ra de co dugc tai san co djnh hiru
hinh tinh den thoi diem dua tai san co djnh do vao trang thai san sang su dung. Cac chi phi phat sinh
sau ghi nhan ban dau chi dugc ghi tang nguyen gia tai san co dinh hiru hinh neu cac chi phi nay chac
chan lam tang lgi ich kinh te trong tuong lai do su dung tai san do. Cac chi phi khong thoa man dieu
kien tren dugc ghi nhan la chi phi trong ky.
K h a u hao
Tai san co djnh hCru hinh dugc khau hao theo phuong phap duong thang. Muc khau hao dugc xac
dinh can cu vao nguyen gia va thai gian hiru dung uoc tinh ciia tai san. Thai gian khau hao phii hgp
voi Thong tu so 45/2013/TT-BTC ngay 25/4/2013 ciia Bg Tai chinh. Cu thi nhu sau:
Thai gian khau hao
Loai tai san
Nam 2015
Nam 2014
6,6
6,6
May moc, thia bi
" 3 - 1 0
3-10
Phuang tien van tai
. 6 - 7
6-7
3-5
3-5
9-20
9 - 18
Nha cira, vat kien tnic
Thiet bj dung cu quan ly
Tai san c6 dinh khac ( Nha
may
thuy
dien
Ea
Kronggrou)
Trang 12
C O N G T Y C 6 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 Son, Phuong Phuac Hoa, Thanh pho Nha Trang
BAO CAO TAJ CHINH
HOP
NHAT
C h o ky k i t o a n 6 t h d n g d d u nam 2 0 1 5
T H U Y E T MINH B A O C A O TAI CHINH HOP N H A T
(ti8p theo)
( T h u y e t m i n h nay l a bo p h d n h a p t h d n h vd c d n d i r a c doc d o n g t h a i v a i B d o cdo t d i c h i n h )
Nha may thuy dien Ea Kronggrou di vao hoat dong tir thang 6/2007 voi tong nguyen gia dau tu
372.804.860.639 dong. Trong cac nam truoc Cong ty da thuc hien khau hao cac TSCD ciia nha may
theo khung tu 9 den 18 nam (tuy theo tung loai tai san). Den 31/12/2014, gia tri con lai ciia Nha may
la 135.061.870.449 dong. Nhu vay, sau gan 8 nam hoat dong, Cong ty da khau hao den 63,77% gia trj
cua Nha may. Dau nam 2015, Ban dieu hanh quyet dinh dieu chinh tang thoi gian khau hao cac tai
san thuoc Nha may (theo khung tu 10 den 20 nam tiiy loai tai san) do nhan thay cac thiet bi dugc bao
duong thuong xuyen, van hanh on dinh va thai gian huu dung uac tinh ciia cac tai san nay co the keo
dai han nhieu so vai uac tinh truac day (Xem Thuyet minh so 10).
4.1 T d i san CO d i n h vd h i n h
Nguyen gia
Tai san co djnh v6 hinh dugc phan anh theo nguyen gia tru di khau hao liiy ke.
Nguyen gia tai san co dinh v6 hinh la toan bg cac chi phi ma Cong ty phai bo ra de co dugc tai san
CO dinh v6 hinh tinh den thai diem dua tai san do vao su dung theo du kien.
Q u y e n su d u n g dat
TSCD v6 hinh la quyen su dung dat bao gom:
•
Quyen su dung dat dugc nha nuac giao c6 thu tien su dung dat hoac nhan chuyen nhugng quyen
su dung dat hgp phap (bao gom quyen sir dung dat co thoi ban, quyen sit dung dat khong thoi
han).
•
Quyen sir dung dat thue truac ngay c6 hieu lire ciia Luat Dat dai nam 2003 ma da tra tien thue
dat cho ca thoi gian thue hoac da tra truoc tien thue dat cho nhieu nam ma thai han thue dat da
dugc tra tien con lai it nhat la 05 nam va dugc co quan co tham quyen cap giay chung nhan
quyen sir dung dat.
Nguyen gia TSCD la quyen sir dung dat dugc xac dinh la toan bg khoan tien chi ra de co quyen su
dung dat hgp phap cong cac chi phi cho den bii giai phong mat bang, san lap mat bang, le phi truoc
ba (khong bao gom cac chi phi chi ra de xay dung cac cong trinh tren dat); hoac la gia trj quyen su
dung dat nhan gop von.
K h a u hao
*
Tai san co djnh v6 hinh la quyen sir dung dat khong co thai han thi khong thuc hien khau hao. Doi
vai quyen sir dung dat co thoi han thi thoi gian trich khau hao la thai gian dugc phep su dung dat
ciia Cong ty.
Tai san co dinh v6 hinh khac dugc khau hao theo phuang phap ducmg thang. Muc khau hao dua tren
nguyen gia va thai gian hiru dung uac tinh ciia tai san. Thai gian khau hao phii hgp voi Thong tu so
45/2013/TT-BTC ngay 25/4/2013 cua Bp Tai chinh.
Thai gian khau hao tai san co djnh v6 hinh tai Cong ty cu the nhu sau:
Loai tai san
Thoi gian khau hao (nam)
Quyen sii sung dat co thoi han
45
Phan mem may tinh
5
Trang 13
CONG TY C O PHAN B A U
TXf
B A O CAO TAI CHINH
V A PHAT TRI£N DIEN MIEN T R U N G
10 Lam Son, Phucmg Phuac Hoa, Thanh pho Nha Trang
HOP
NHAT
C h o ky ke t o d n 6 t h d n g d d u nam 2 0 1 5
THUYET MINH BAO CAO TAI CHINH HOP NHAT (tiep theo)
( T h u y e t m i n h nay Id bo p h d n h a p t h d n h v d c d n d i c a c doc d o n g t h a i v a i B d o cdo t d i c h i n h )
4J
Thue
T N D N hoan lai
Thue T N D N hoan lai dugc xac dinh cho cac khoan chenh lech tam thoi tai ngay ket thiic ky ke toan
giira CO so tinh thue thu nhap ciia cac tai san va ng phai tra va gia tri ghi so ciia chiing cho muc dich
bao cao tai chinh. Thue thu nhap hoan lai dugc ghi nhan cho tat ca cac khoan chenh lech tam thoi
ngoai tru cac khoan chenh lech tam thoi phat sinh tu ghi nhan ban dau ciia mgt tai san hay ng phai
tra ciia mgt giao djch ma giao dich nay khong c6 anh huong den lgi nhuan ke toan hoac lgi nhuan/16
tinh thue tai thoi diem phat sinh giao dich.
Thue T N D N hoan lai phai tra dugc ghi nhan cho tat ca cac khoan chenh lech tam thai chiu thue con
tai san thue thu nhap hoan lai chi dugc ghi nhan khi chac chan trong tuong lai se co lgi nhuan tinh
thue de su dung nhirng chenh lech tam thai dugc khau trir, cac khoan 16 tinh thue va uu dai thue
chua su dung. Gia tri ghi so ciia tai san thue T N D N hoan lai dugc xem xet lai vao ngay ket thuc nien
do ke toan sao cho dam bao chac chan c6 dii lgi nhuan tinh thue cho phep lgi ich ciia mgt phan hoac
toan bg tai san thue thu nhap hoan lai dugc su dung. Cac tai san thue T N D N hoan lai chua dugc ghi
nhan truoc day dugc xem xet lai vao ngay ket thiic ky ke toan va dugc ghi nhan khi chac chan co dii
lgi nhuan tinh thue de c6 the sir dung cac tai san thue T N D N hoan lai chua ghi nhan nay.
Gia tri ciia thue thu nhap hoan lai dugc tinh theo thue suat du tfnh se ap dung cho nam tai san dugc
thu h6i hay ng phai tra dugc thanh toan dua tren cac mire thue suat da ban hanh hoac xem nhu co
hieu lire tai ngay ket thuc nien do ke toan.
Tai san thue thu nhap hoan lai va thue thu nhap hoan lai phai tra dugc bii trir neu khoan chenh lech
tam thai chiu thue va chenh lech tam thai dugc khau trir lien quan den ciing mgt doi tugng nop thue
va dugc quyet toan vai cung mgt ca quan thue.
4.8
Chi p h i tra trit&c
Chi phi tra truac dugc phan loai thanh chi phi tra truac ngan han va chi phi tra truac dai han. Day la
cac chi phi thuc te da phat sinh nhung co lien quan den ket qua boat dgng san xuat kinh doanh ciia
nhieu thoT ky. Cac chi phi tra truoc chu yeu tai C6ng ty :
4.9
•
C6ng cu dung cu da xuat dimg dugc phan bo theo phuong phap duong thang trong thai gian tir
1 nam den 3 nam.
•
Cac chi phi tra truac khac: Can cir vao tinh chat, muc do chi phi, Cong ty lira chgn phuong phap
va tieu thirc phan bo phii hgp trong thoi gian ma lgi ich kinh te dugc du kien tao ra.
C a c k h o a n nffp/idi
tra
Cac khoan ng phai tra bao gom: phai tra nguoi ban va phai tra khac:
•
Phai tra nguoi ban la cac khoan phai tra mang tfnh chat thuong mai, phat sinh tir cac giao dich
c6 tinh chat mua ban giira nha cung cap va Cong ty.
•
Phai tra khac la cac khoan phai tra khong co tinh chat thuong mai, khong lien quan den giao
dich mua ban, ngi bg.
Cac khoan ng phai tra dugc ghi nhan theo gia g6c, dugc phan loai thanh ng phai tra ngan ban va dai
ban khi trinh bay tren bao cao tai chinh.
Thoi diem ghi nhan ng phai tra la thoi diem phat sinh nghTa vu phai thanh toan cua Cong ty hoac khi
CO bang chiing chac chan cho thay mgt khoan ton that c6 kha nang chac chan xay ra.
Cac khoan ng phai tra dugc Cong ty theo doi chi tiet theo doi tugng, ky han goc, ky han ng con lai va
theo nguyen te. Cac khoan ng phai tra la khoan muc tien te co goc ngoai te thi dugc danh gia lai theo
ty gia ban tai thai diem cu6i ky cua ngan hang thuang mai noi Cong ty thuong xuyen co giao djch.
Trang 14
CONG TY CO PHAN DAU TU" VA PHAT TRlfiN DIEN M l E N TRUNG
B A O CAO TAI CHINH
10 Lam Son, Phuong Phuoc Hoa, Thanh pho Nha Trang
C h o ky ke t o d n 6 t h d n g d d u nam 2 0 1 5
T H U Y E T MINH BAO C A O TAI CHINH HOP NHAT
HOP
NHAT
(ti8p theo)
( T h u y e t m i n h nay Id bo p h d n h o p t h d n h vd c d n d i t g c doc d o n g t h a i v a i B d o cdo t d i c h i n h )
4 . 1 0 Vay vd cdc k h o a n n g t h u e t d i c h i n h
Cac khoan vay va ng phai tra thue tai chinh dirge phan anh theo gia goc va dugc phan loai thanh ng
ngan han, dai han khi trinh bay tren bao cao tai chinh.
Cac khoan vay va ng phai tra thue tai chinh dugc Cong ty theo doi chi tiet theo d6i tugng, theo cac
khe uoc vay, ky han goc, ky ban ng con lai va theo nguyen te. Doi voi cac khoan vay va ng thue tai
chinh la khoan muc tien te c6 goc ngoai te thi dugc danh gia lai theo ty gia ban tai thai diem cuoi ky
ciia ngan hang thuong mai nai cong ty thuong xuyen co giao dich.
C h i p h i d i vay
Chi phi di vay bao gom lai tien vay va cac chi phi khac phat sinh lien quan true tiep den cac khoan
vay ciia Cong ty. Chi phi di vay dugc ghi nhan vao chi phi hoat dgng trong ky phat sinh, tru khi thoa
man dieu kien dugc von hoa theo quy dinh cua Chuan muc ke toan "Chi phi di vay".
Chi phi di vay lien quan den khoan vay rieng biet chi su dung cho muc dich dau tu, xay dung hoac
hinh thanh mgt tai san cu the cua Cong ty thi dugc von hoa vao nguyen gia tai san do. Doi vai cac
khoan von vay chung thi so chi phi di vay co dii dieu kien von hoa trong ky ke toan dugc xac dinh
theo ty le von hoa doi vai chi phi liiy ke binh quan gia quyen phat sinh cho viec dau tu xay dung
hoac san xuat tai san do.
Viec von hoa chi phi di vay se tam ngiing lai trong cac giai doan ma qua trinh dau tu, xay dung hoac
san xuat tai san da dang bi gian doan, trir khi sir gian doan do la can thiet. Thoi diem cham dut viec
hoa hoa chi phi di vay la khi cac hoat dgng chii yeu can thiet cho viec chuan bi dua tai san do dang
vao su dung hoac ban da hoan thanh.
4.11 C h i p h i p h a i t r a
Cac khoan phai tra dugc ghi nhan cho so tien phai tra trong tu'ang lai lien quan den hang hoa va dich
vu da nhan dugc khong phu thugc vao viec Cong ty da nhan dugc hoa don ciia nha cung cap hay
chua. Cac khoan chi phi phai tra chii yeu cua Cong ty gom;
•
Tien djch vu moi truong rimg: dugc xac dinh theo san lugng dien nang san xuat va dcm gia quy
din tai Nghi djnh s6 99/2010/ND-CP ciia Chinh phu ngay 24 thang 09 nam 2010.
•
Chi phi bao duong duong dien: dugc xac dinh theo hgp dong da ky voi Cong ty truyen tai dien
lire Khanh Hoa
•
Chi phi hoat dgng Hoi dong quan tri, Ban kiem soat, chi phi to chuc Dai hgi co dong, thii lao,
thuong Hgi dong quan tri, Ban Kiem soat xac dinh theo Nghi quyet Dai hgi co dong thuong
nien ngay 18/04/2015.
•
Chi phi khac: dugc xac djnh dua tren gia tri Hgp dong da ky vdi nha cung cap.
4.12 Von c h u sa h i e u
Von gop ciia chii sa hiru dugc phan anh so von thuc te da gop.
Thang du von co phan ghi nhan khoan chenh lech giira menh gia co phieu va gia phat hanh co phieu.
Lgi nhuan sau thue thu nhap doanh nghiep (khong bao gom lai chenh lech ty gia do danh gia lai cac
so du tai ngay ket thiic ky ke toan) dugc trich lap cac quy va chia cho co dong theo Dieu le Cong ty
hoac theo Quyet djnh cua Dai hgi dong co dong.
Trang 15
CONG
T Y C O P H A N D A U TU" V A P H A T T R I £ N D I E N M I E N T R U N G
10 Lam Son, Phuang Phuac Hoa, Thanh pho Nha Trang
B A O CAO TAI CHINH
Cho ky ke loan 6 thdng
HOP
NHAT
ddu ndm 2015
THUYET MINH BAO CAO TAI CHINH HOP NHAT (tiep theo)
(Thuyet
minh nay Id bo p h d n hap thdnh vd cdn d u g c doc dong thai vdi B d o cdo tdi
chinhj
Viec phan phoi lgi nhuan chi thuc hien khi Cong ty co lgi nhuan sau thue chua phan phoi. Co tuc tra
cho CO dong khong vugt qua so lgi nhuan sau thue chua phan phoi.
4.13
Ghi nhan doanh thu
•
Doanh thu ban hang va cung cap djch vu dugc ghi nhan khi co kha nang thu dugc cac lgi fch kinh
te va CO the xac dinh dugc mgt each chac chan, dong thoi thoa man dieu kien sau:
Doanh thu ban hang dugc ghi nhan khi nhijng riii ro dang ke va quyen so hiju ve san pham da
dugc chuyen giao cho nguoi mua va khong con kha nang dang ke nao lam thay doi quyet djnh
cua hai ben ve gia ban hoac kha nang tra lai hang.
^ Doanh thu cung cap dich vu dugc ghi nhan khi da hoan thanh dich vu. Truong hgp dich vu
dugc thuc hien trong nhieu ky' ke toan thi viec xac dinh doanh thu trong timg ky dugc thuc
hien can cir vao ty le hoan thanh djch vu tai ngay ket thuc ky ke toan.
•
Doanh thu boat dgng tai chinh dugc ghi nhan khi doanh thu dugc xac dinh tuong doi chac chan
va CO kha nang thu dugc lgi ich kinh te tir giao dich do.
•/ T i h n lai dugc ghi nhan tren co sa thai gian va lai suat thuc te.
Co nic va lgi nhuan dugc chia dugc ghi nhan khi Cong ty dugc quyen nh^n co die hoac dugc
quyen nhan lgi nhuan tir viec gop von.
•
4.14
Thu nhap khac la cac khoan thu nhap ngoai hoat dgng san xuat, kinh doanh cua Cong ty, dugc
ghi nhan khi co the xac djnh dugc mgt each tuong doi chac chan va c6 kha nang thu dugc cac lgi
ich kinh te
Gia von hang ban
Gia von va khoan doanh thu tirang umg dugc ghi nh^n dong thai theo nguyen tac phii hgp.
4.15
C h i p h i tdi chinh
Chi phi tai chinh phan anh cac khoan chi phi hoac cac khoan 16 lien quan den cac hoat dgng dau tu
tai chinh: chi phi lai tien vay, du phong ton that dau tu vao don v i khac va cac khoan chi phi ciia
hoat dgng dau tu khac.
4 . 1 6 C h i p h i q u a n ly d o a n h n g h i e p
Chi phi quan ly doanh nghiep dugc ghi nh^ln la cac chi phi thyc te phat sinh lien quan den quan ly
chung ciia doanh nghiep.
4.17
C h i p h i t h u i T N D N hien hanh, c h i p h i t h u i T N D N hoan lai
Chi phi thue thu nhap doanh nghiep bao gom thue thu nhap hien 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 vai thue suat
CO hieu luc tai ngay ket thiic ky ke toan. Thu nhap chju thue chenh lech so vai lgi nhuan ke toan la
do dieu chinh cac khoan chenh lech tam thoi giira thue va ke toan ciing nhu dieu chinh cac khoan thu
nhap va chi phi kh6ng phai chju thue hay khong dugc khau trir.
Thue thu nhap hoan lai dugc xac dinh cho cac khoan chenh lech tam thoi tai ngay ket thiic ky ke
toan giira co sa tinh thue thu nhap ciia cac tai san va ng phai tra va gia trj ghi s6 cua chung cho muc
dich bao cao tai chinh.
Trang 16
CONG TY CO PHAN DAU TU^ VA PHAT TRIEN DIEN MIEN TRUNG
10 Lam Scm, Phuang Phuac Hoa, Thanh pho Nha Trang
THUYET MINH BAO
B A O CAO TAI CHINH
Thue
suat
NHAT
CAO TAI CHINH HOP NHAT (tiSp theo)
(Thuyel m i n h nay Id bo p h d n hgp thdnh vd cdn dugc dgc dong t h a i v a i Bdo cdo tdi
4.18
HOP
Cho ky ke loan 6 ihdng dan ndm 2015
chinh)
vd cdc l e p h i n o p N g a n sach m d C o n g ty d a n g dp d u n g
•
Thue gia tri gia tang: Ap dung miic thue suat 10% doi voi dien thuong pham.
•
Thue thu nhap doanh nghiep:
Cong tv' me dugc huong uu dai ve thue thu nhap doanh nghiep doi voi du an dau tu Nha
may Thuy dien Ea Krongrou nhu sau:
-
Ap dung thul sudt 15% trong 2 nam 2007-2008;
-
Ap dung thue suat 10% trong thoi han 13 nam
-
M i i n thue 4 nam tir nam 2007 (2007-2010);
tir nam 2009 (2009-2021); \
Giam 50% so thue phai nop cho 9 nam tiep theo (2011-2019).
M
Cac uu dai nay dugc quy dinh tai Cong van so 1094/CT-TTHT ngay 23/03/2009 cua^uc
Thue Tinh Khanh Hoa.
Cong ty con dugc huong uu dai ve thue thu nhap doanh nghiep doi vai du an dau tu Nha
mat thiiy dien Tra Xom nhu sau:
-
Ap dung thul sudt 10% trong 15 nam \d tir nam 2015 (2015 - 2029)
-
M i l n thue 04 nam tir nam 2015 (2015 - 2018)
Giam 50% so thue phai nop cho 09 nam tiep theo (2019- 2027)
Nhirng uu dai ve thue thu nhap doanh nghiep neu tren dugc quy dinh tai diem 1, muc II va IE,
phin H cua Thong tu s6 130/2008/TT-BTC ngay 26/12/2008 cua Bg Tai Chinh.
•
Tien thue dat.
^
Cong ty me:
Dugc mien tien thue dit doi voi dien tich dat xay dung cong trinh nha may thiiy
dien Ea Krongrou trong suot thoi gian xay dung du an va 11 nam ke tir khi xay
dung hoan thanh dua vao sir dung (Theo khoan 3 va khoan 4.c dieu 14 Nghi dinh
s6 142/2005/ND-CP).
Dugc giam 30% tien sii dung dat phai nop doi voi dien tich dat dugc giao co thu
tien su dung dat do du an dau tu tai dja ban co dieu kien kinh te - xa hgi dac biet
kho khan (Theo khoan 3.b dieu 1 nghi dinh so 44/2008/ND-CP).
Cong ty con:
Cong ty dugc mien tien thue dat ciia du an Nha may Thiiy dien Tra Xom trong 15
nam ke tir ngay du an Nha may Thiiy dien Tra Xom hoan thanh di vao boat dgng.
•
Cac loai thue khac va le phi nop theo quy dinh hien hanh.
4.19 C o n g cu t d i c h i n h
Ghi nhan ban dau
Tdi san t d 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 dich co
lien quan true tiep den viec mua sam tai san tai chinh do. Tai san tai chinh ciia Cong tv' bao gom: tien
mat, tien gai ngan ban, cac khoan phai thu khach hang va phai thu khac.
Trang 17
c6i\ T Y C O P H A N D A U TU^ V A P H A T T R l f i N D I E N M I E N T R U N G
10 Lam Scm, Phuang Phuac Hoa, Thanh pho Nha Trang
BAO CAO TAI CHINH HOP NHAT
C h o ky ke t o a n 6 t h a n g d a u nam 2 0 1 5
THUYET MINH BAO CAO TAI CHINH HCfP NHAT (tiep theo)
( T h i b e t m i n h nay Id bQ p h a n h a p t h a n h va c a n d u g c doc d o n g t h a i v a i B d o cdo l a i c h i n h )
N(r p h a i t r a tai c h i n h
Tai ngay ghi nhan ban dau, ng 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
Cong ty bao gom cac khoan vay, phai tra nguoi ban, chi phi phai tra va phai tra khac.
Danh gia lai sau Ian ghi nhan ban dau
Hien tai, chua co quy dinh ve danh gia lai cong cu tai chinh sau ghi nhan ban dau.
4.20
C a c ben l i e n q u a n
Cac ben dugc coi la lien quan neu mgt ben co kha nang kiem soat hoac c6 anh hucmg dang ke doi v a i
ben kia trong viec ra quyet djnh ve cac chinh sach tai chinh va hoat dgng.
Don
5.
v i tinh: V N D
Tien
30/06/2015
Tien mSt
31/12/2014
111.268.667
273.598.469
15.214.791.575
1.934.221.957
15.326.060.242
2.207.820.426
Tien giri ngan hang
COng
6.
Cac khoan tuang dirong tien
30/06/2015
31/12/2014
Tien giri ky han 1 thang
12.000.000.000
5.500.000.000
Cong
12.000.000.000
5.500.000.000
7.
Phai thu ngan han ciia khach hang (dong thoi la cac ben lien quan)
M6i lien he
30/06/2015
Tong Cong ty Dien luc Mien Trung
Nha dau tu
31/12/2014
23.545.949.545
16.792.941.737
23.545.949.545
16.792.941.737
Trang 18
BAO CAO TAI CHINH H O P N H A T
C O N G T Y C 6 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 £ N T R U N G
C h o ky ke t o a n 6 t h a n g d a u nam 2 0 1 5
10 Lam Scfn, Phucmg Phuac Hoa, Thanh pho Nha Trang
THUYET MINH BAO CAO TAI CHINH HOP NHAT (tiep theo)
—
( T h u y e t m i n h nay Id bo p h a n h g p t h d n h vd c d n diegc dQC d o n g t h a i v a i B d o cdo l a i c h i n h )
8.
Phai thu ngan han khac
31/12/2014
30/06/2015
Gia tri
—•
Phai thu ngucri lao dgng thue TNCN
Tarn ling
Phai thu khac
2.782.096.883
Cong
3.I99.137.I77
Dir phong
183.573.628
-
233.466.666
Gia tri
Dir phong
2.263.554.386
470.188.092
-
2.733.742.478
•—
9.
Hang ton kho
31/12/2014
30/06/2015
Gia goc
Nguyen lieu, vat li?u
Gia goc
2.929.244.603
2.969.547.278
21.312.379
18.644.635
Cong cu, dung cu
Cong
Dij phong
2.950.556.982
-_
Dy phong
2.988.191.913
Trong tong gia tri nguyen vat lieu ton kho c6 231.578.180 dong la thiet bj nhap khau chuyen den nha may
Thuy dien Tra X o m cher lap dat.
Gia tri Hang t6n kho c4m c6 t h i chSp cac khoan n g phai tra tai ngay 30/06/2015 la 0 dong.
10. Tai san co djnh hum hinh
Nhik cija,
vat kien true
—
May
moc
P.tien van tai
Thiet bi, dung
Tai san co
thiet bj
truyen dan
cu quan ly
djnh khac
Cong
Nguyen gia
So dau ky
2.568.00L981
Tang trong ky
Thanh ly, n. ban
3.514.518.409
4.151.752.421
251.252.099
372.804.860.659
638.345.941.141
383.290.385,549
638.454.941.141
109.000.000
2.568.00L981
3.623.518.409
4.151.752.421
251.252.099
1.011.150.801.780
1.021.745.326.690
So dau ky
Tang trong ky
Thanh ly. nhupng ban
2.27L619.593
2.375.313.784
4.151.752.421
169.487.050
237.742.990.218
246.711.163.066
165.382.388
376.159.552
13.150.500
19.764.600.344
20.319.292.784
So cuoi kv
2.437.001.981
2.751.473.336
4.151.752.421
1S2.637.550
257.507.590.562
267.030.455.850
tri con lai
So dau ky
296.382.388
1.139.204.625
81.765.049
135.061.870.421
136,579.222.483
So cuoi ky
131.000.000
872.045.073
-
68.614.549
753.643.211.218
754.714.870.840
So cuoi ky
Khau hao
—
—
Gia
{*) N h u trinh bay tai Thuyet minh so 4.6, C o n g ty thay doi thai gian khau hao doi v a i cac tai san co djnh thugc N h a
may thiiy dien E a Kronggrou. V i e c thay doi nay lam cho chi phi khau hao tai san co dinh 6 thang dau nam 2015
giam 7.747.537.765 dong so vai cung ky nam truac.
Trang 19
5;
C O N G T Y C 6 P H A N B 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
BAO CAO TAI CHINH
10 Lam Son, Phucmg Phuac Hoa, Thanh pho NTia Trang
C h o ky ke t o a n 6 t h a n g ddii nam 2 0 1 5
THUYET MINH BAO CAOTAI CHINH HOP NHAT
HOP
NHAT
(tiep tlieo)
( T h u y e t m i n h nay l a bo p h a n h o p t h a n h v a c d n d i e g c doc d o n g t h a i v a i B d o cdo t a i c h i n h )
Nguyen gia T S C D da khAu hao het nhung v i n con sir dung tai ngay 30/06/2015: 6.395.790.902 d6ng.
Gia tri con lai tai ngay 30/06/2015 cua T S C D da dimg the chap, cam co cac khoan vay: 753.643.211.218 d6ng.
11. Tai san co dinh v6 hinh
Quyen sir dung dat
khong thffi han (*)
Nguyen gia
So dau nam
Tang trong nam
Giam trong nam
So cuoi nam
Khau hao
So dau nam
Tang trong nam
Giam trong nam
So cuoi nam
Gia tri con lai
So dau nam
So cuoi nam
Quyen sir dung flat
CO thai han (**)
Phan mem
may tinh
Cong
8.717.871.300
2.123.932.860
33.000.000
10.874.804.160
8.717.871.300
2.123.932.860
33.000.000
10.874.804.160
-
283.191.048
23.599.254
33.000.000
316.191.048
23.599.254
-
306.790.302
33.000.000
339.790.302
8.717.871.300
8.717.871.300
1.840.741.812
1.817.142.558
-
10.558.613.112
10.535.013.858
(*) Quyen sii dung d i t lau dai tai so 10 L a m Son, PhuoTig Phuac Hoa, Thanh pho Nha Trang v a i dien tich
la 420,08 m ' , Cong ty sir dung de xay dung tru sa lam viec.
(**) Quy^n sir dung 536.301,lm2 dat tai X a N i n h Tay, Huyen N i n h Hoa, T i n h Khanh Hoa. Day la dien
tich dat dugc N h a nuac giao co thu t i i n sir d§t, thai han sir dung den 27/1/2054, hien dugc sir dung cho
nha may thiiy dien EaKrongrou.
Gia tri con lai tai ngay 30/06/2015 cua T S C D v6 hinh da diing the c h i p , cllm co cac khoan vay:
8.717.871.300 d6ng.
12.
Chi phi xay du*ng cff ban do" dang
30/06/2015
VND
31/12/2014
VND
Cac hang muc b6 sung Nha may Thuy dien Tra Xom
24.694.407.417
704.708.787.790
Cgng
24.694.407.417
704.708.787.790
Trang 20
C O N G T Y C 6 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
BAO CAO TAI CHINH H O P
10 Lam Scm, Phucmg Phuac Hoa, Thanh pho Nha Trang
Cho ky ke l o a n 6 t h a n g d d i i nam 2015
NHAT
THUYET MINH BAO CAO TAI CHINH HOP NHAT (tiep theo)
(Thuyet
m i n h nay l a b g phan
hgp t h a n h v a cdn dugc
doc d o n g t h a i v a i Bdo cdo t a i c h i n h )
13. Chi phi tra truffc dai han
30/06/2015
Chi phi giai phong mat bSng phan bo
31/12/2014
65.933.947.318
Chi phi bao hiem
101.980.000
Chi phi bao bi, cong cu, dung cu
170.668.752
216.285.228
Chi phi kiem dinh an toan dap
Chi phi thi nghiem dinh ky nha may
Cong
94.090.909
188.181.637
108.142.614
52.114.199
66.408.829.593
456.581.063
30/06/2015
31/12/2014
14. Thiet bi, vat tir phu tiing thay the dai han
Thiet bj phu tiing thay the cho nha may thiiy dien
2.542.409.590
2.542.409.590
2.592.823,990
2.592.823.990
15. Phai tra ngiroi ban ngan han
30/06/2015
31/12/2014
Cong ty T N H H M T V D L - Vietravel
464.000.000
Cong ty T N H H Xay l i p s6 1
170.085.094
170.085.094
Cong ty C P D T X a y dung Cong trinh ngam V
166.900.000
166.900.000
Cong ty C P xay dung 26
5.745.629.689
5.745.629.689
Cty C P T h i k bi Thuy L a i
5.457.516.144
5.457.516.144
Cong ty CO phan Song D a 25
8.028.705.119
8.028.705.119
A N D R I T Z H Y D R O Private Ltd
8.120.225.838
1.860.557.781
Cty C P Song D a 10.1
7.729.258.993
7.729.258.993
20.654.086.387
16.712.523.234
56.536.407.264
45.871.176.054
Cac doi tugng khac
Trang 21
C O N G T Y C O P H A N D A U TlT V A P H A T T R I E N D I E N M I E N T R U N G
BAO CAO TAI CHINH HOP NHAT
10 Lam Son, Phucmg Phuac Hoa, Thanh pho Nha Trang
C h o ky ke t o a n 6 t h a n g d a u nam 2 0 1 5
THUYET MINH BAO CAO TAI CHINH HOP NHAT (tiep theo)
( T h i b e t m i n h nay l a bo p h a 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 B d o cdo t a i c h i n h )
16. Thue va cac khoan nop Nha nirdc
Dau kv
Thu^
Thue
Thue
Thue
Thue
GTGT
TNDN- Cong ty me
TNDN- Cong ty con
TNCN - Cong ty me
TNCN - Cong ty con
Thue tai nguyen
Thue nha dat, tien thue dat
Cac loai thue khac
Phi va le phi
So thtrc nop
trong ky
So cuoi kv
1.470.919.002
513.951.736
(9.367.808)
(94.123.434)
66.115.249
11.952.593.363
2.306.079.999
1.258.794.363
37.269.120
10.064.036.059
1.714.237.785
1.160.870.929
88.583.268
3.359.476.306
1.105.793.950
(9.367.808)
3.800.000
14.801.101
900.632.305
-
4.342.056.126
4.254.836.969
9.800.300
-
9.800.300
323.225.833
747.211.000
987.851.462
-
19.906.593.271
18.362.802.143
301.650.833
747.211.000
3.896.988.883
Cong
So phai nop
trong ky
-
(21.575.000)
5.440.780.011
17.
Chi phi phai tra ngan han
Trich truac phi dich vu moi truong rung
Trich truac chi phi bao duong dien luc
Cac khoan trich truac khac
- Trich truac chi p h i hoat dong ciia H B Q T ,
BKS
- T r i c h t r u a c c h i p h i l a i vay
30/06/2015
31/12/2014
5.899.738.740
5.899.738.740
475.836.150
158.612.050
1.442.790.422
484.351.920
1.370.750.002
470.000.000
72.040.420
14.351.920
7.818.365.312
6.542.702.710
18. Phai tra ngan han khac
30/06/2015
31/12/2014
Kinh phi cong doan
Bao hiem xa hoi, B H T N
Lai vay phai tra
83.766.202
262.063.970
49.483.433.685
104.270.072
853.045.213
48.176.961.912
- N H P h d t t r i i n Viet N a m - C N B i n h D i n h
24.265.135.503
23.092.458.060
- N H B T & P T Viet N a m - C N P h i i T a i
23.170.261.152
23.339.213.399
- C o n g ty Cp thuy d i e n c d n D a n
Bao hiem tam ling boi thucmg thiet hai
Co tuc phai tra
Cac khoan phai tra, phai nop khac
2.048.037.030
2.000.000.000
208.001.602
1.745.290.453
2.000.000.000
57.386.003
208.253.370
1.704.762.148
208.253.370
1.500.000.000
204.762.148
- Dinh Quang Chien
- Phai tra
Cong
khac
52.245.518.829
52.896.425.348
Trang 22
C O N G T Y C O P H A N D A U TU* V A P H A T T R 1 £ N D I E N M I E N T R U N G
B A O C A O TAI C H L \
10 Lam Son, Phuang Phuac Hoa, Thanh pho Nha Trang
C h o ky ke t o a n 6 t h a n g d a u nam 2 0 1 5
HOP NHAT
THUYET MINH BAO CAO TAI CHINH HOP NHAT (tiep theo)
( T h u y e t m i n h nay l a bp p h a n h g p t h d n h v a c d n d u g c doc d o n g t h a i v a i B d o cdo t d i c h i n h )
19. Vay va ng* thue tai chinh
a.
Vay va no^ thue tai chinh ngan han
Dau ky
Vay ngan han
- N H TMCP n g o g i t h u a n g K h d n h Hoa
- Cong ty CP thuy dien Cdn Dan
- Cong ty CP Thiiy dien Ry S i n k II
Vay dai han d i n han tra
-Ngan h d n g P h d t t r i i n K h d n h H o a
- NH D a u t u v a P h d t t r i i n VN - CN B i n h D i n h
- NH Ddu t u & Phdt t r i i n VN • CN Phu Tdi
17.440.808.384
1L419J29.511
5.018,791.067
1.002.687.806
19.908.000.000
18.708 000.000
1.200.000.000
Coos
37.348.808.384
b.
T3ng
trong ky
Giam
trons kv
15.695.266.386
15.695.266386
IL419.329.511
11.419329.51!
28.379.375.000
8369375000
11.0}
0.000.000
9.000.000.000
8.749.375.000
8.249 3 7 5 . 0 0 0
500.000.000
44.074.641.386
20.168.704.511
Tang
trong ky
Giam
trong ky
Cudi ky
21.716.745.259
15.695^66386
5.01 §.791.067
1.002.687.806
39.538'000.000
18828.000.000
11.710.000.000
9.000.000.000
61.254.745.259
Vay va no* thue tai chinh dai han dai han
Dau ky
Cuoi ky
Vay dai han
- Ngan hang Phdt t r i i n Khdnh Hoa
- NHPhdt t r i i n Vi?t Nam - CN Binh Dinh
- NH Ddu lit <5 Phdi t r i i n I'N - CN Phu Tdi
Ng thue tai chinh dai han
451.776.018.248
76.015.723.441
173.857.595.748
201.902.699.059
9.365.440.414
9.365.440.414
16.998.750.000
16.498.750.000
500.000.000
444.142.708.662
6 8 882.413.855
173.357.595.748
201.902.699059
Cong
451.776.018.248
9.365.440.414"
16.998.750.000
444.142.708.662
Trong do
- Vay dai han den han tra trong vong mot nam
- Na thue tai chinh den han
Vav va ntf thue tai chinh dai han
19.908.000.000
39.538.000.000
431.868.018.248
404.604.708.662
Vay de xay dung du an N h a may thiiy dien E a Krongrou, ttrcmg ung v o i cac hgp dong vay cu the nhu sau:
•
H g p dong cho vay von tin dung dau tu phat trien so 0 5 / 2 0 0 4 / H D T D ngay 22 thang 12 nam 2004.
Theo do thai han vay ciia hgp dong la 12 nam ke tir khi nhan khoan vay dau tien, lai suat cho vay
trong han la 6,6%/nam, lai suat ng qua han la 150% lai suat trong han. Cac khoan vay tir Quy ho trg
dugc cam co bang tai san hinh thanh tir von vay va quyen gop von cua cac co dong trong C o n g ty.
•
H g p dong tin dung 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 miirc 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 ng (goc, lai, phi). Khoan vay O D A dugc Chinh phii
bao lanh.
Trang 23
