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BAO CAO TAI CHiNH
Gab% NIEN DO CONG TY C6 PHAN PHAT TRIE"'N DIN WC MET NAM Cho kY kg town tit ngey 01/01/2019 den ngey 30/06/2019
(da &too soat xet)
Cong ty Co phan Phat trien Dien lyre Viet Nam Tang 2 - CT2 - 286 Nguyen Xien, Thanh Tri, TP. HA NO1
NQI DUNG
Trang
Bdo cao dm Ban 'fling Giam dtic 02 - 03
Bao cao soat )(et thong tin tai chinh gi0a nien de 04
Bdo cao tai chinh gift nien de da (trot sok xet 05 - 35
Bang can dtii ke toan gift nien de 05 - 06
Bdo cao ket qua hoat Ong kinh doanh gitta nien de 07
Bdo cao hru chuyen tien ts gitta nien de 08
Thuyet minh Bdo cao tai chinh gifta nien do 09 - 35
1
Cong ty Co phAn Phat trien Dien lyc Vie't Nam Tang 2 - CT2 - 286 Nguyen Xien, Thanh Trl, TP. Ha NOi
BAO CAO CUA BAN TONG GIAM DOC
Ban Tang Giant CI6c Cong ty Co phan Phat trien Dien luc Viet Nam (sau day pi tat la "COng ty") trinh bay Bac) cao cua minh NIA Bdo cao tai chinh giDa nien de dm Cong ty cho Icy ke town tit ngay 01/01/2019 den ngay 30/06/2019.
CONG TY
Clang ty Co phan Phat trien Dien luc Viet Nam la Cong ty co phan duoc thanh 1ap NIA hoat dOng theo Giay clang kY
kinh doanh s6 0101264520 do Sc, Ke hoach va Dau to HA NOi cap ngay 03/06/2002, Clang 1c9 thay dai Ian thir 13
ngay 16 thang 05 nam 2019.
Try kr chinh cua Cong ty tai Tang 2 - CT2 - 286 Nguyen Xien, Xa Tan Trial', Huyen Thanh Tri, Thanh pha HA Nei.
HOI DONG QUAN TRj, BAN TONG GIAM DOC VA BAN KIEM SOAT
Cac thanh vien cUa HOi clang Quan tri trong kY va tai ngay lap bao cao nay bao gam:
Ong Nguyen Thanh Tung Chu tich
Ong Nguyen Van Kboa Thanh vien
Ong Nguyen Van Thinh Thanh vien
Ong Nguyen Tung Phuong Thanh vien
Ong Khuat Quang Mau Thanh vien
Ong Tran Van Ducyc Thanh vien dOc lap Ong Nguyen Hang Son Thanh vier' dOc lap
Cac thanh vier' dm Ban Tang Giam d6c da dieu hanh Cong ty trong IcY va tai ngay lap bao cao nay bao g6m:
Ong Nguyen Thanh Tung
Tang Gam doe
Ong Ph4m Dinh Le
Pho Tang Giant dac
Ong Phan The Chuyen
Ph6 Tang Gam (lac
Cdc thanh vien Ban Kim sodt bao gOm:
BA Tran Thi Minh Trung Ong Ho Quang Hai BA Nguyen Thi Tuyet Ong Tran Tan Nhat BA Dinh Thi Diem Quynh
Truemg ban Thanh vien Thanh vien Thanh vien Thanh vien
KIEM TOAN VIEN
Cong ty TNHH Hang Kiem town AASC da thuc hien soar xet cdc Bdo cao tai chinh giva nien dO cho Cong ty.
LONG BO TRACH NHItM CUA BAN TONG GIAM DOC DOI VOI BAO CAO TA! CHINH GIUA NIEN DO
Ban Tang Giam doe Cong ty chiu trach nhiem ve viec lap Bao cao tai chinh giva nien dO phan Anh trung thuc, hop ly tinh hinh tai chinh, ket quA hog Ong kinh doanh va tinh hinh luu chuyen tien to cua Cong ty trong ky. Trong qua trinh lap Bdo cao tai chinh gitta nien dO, Ban Tang Giam el& COng ty cam ket da tuan thti cac yeu cau sau:
2
CEng ty CO phan Phat trien Dien Irc Viet Nam Ting 2 - CT2 - 286 Nguyen Xien, Thanh Trl, TP. Ha Nei
Xay chmg va duy tri kiem sodt nei be ma Ban Tang Giam dic va Ban Quan tri Cong ty xdc dinh la can thiet de dam bao cho viec lap va trinh bay Bao cao tai chinh giqa nien de khong con sai set tong y'eu do gian hoac do
nham an; Lira chon cac chinh sach ke toan thich hop va dp dung cac chinh sach nay met cach nhat quart; Dua ra cac danh gia va du down hop ly va than tong; Neu ro cac chuan mire ke toan &roc dp dung c6 duroc tuan the hay khOng, c6 nhUng ap dung sai Lech tong yeu den mix can phai cong ba va giii thich trong Bao cao tai chinh giera nien dO hay khOng; Lap va With bay cac Bao cao tai chinh gift nien de tren co se man the cac Chan muc ke toan, Che de ke toan doanh nghiep Viet Nam va cac quy dinh phap ly ce lien quan den viec lap va trinh bay Bao cao tai chinh giaa nien de; Lap cac Bdo cao tai chinh giva nien de dua ten co se hog dOng kinh doanh lien mc, trir trueng hop khong the cho rang Cong ty se tiep tpc hoat deng kinh doanh.
Ban Tang Gidm dac Cong ty dam bao rang cac so ke toan duoc hru giu de phan anh tinh hinh tai chinh cea C6ng ty, vei muc de trung thuc, hop ly tai bat cu Mei diem nao va dam bao rang Bao cao tai chinh giaa nien de tuan the cac quy dinh hien hanh cea Nha ntrec. Ding th&i c6 trach nhiem trong viec bao dam an toan tai san cea ang ty va thuc hien cac bien phap thich hop de ngan chan, phat hien cac hanh vi gian lan va cac vi pham khdc.
Ban Tang Giam dac Cong ty cam ket rang Bao cao tai chinh giaa nien de da phan anh trung thuc va hop ly tinh hinh tai chinh cea Cong ty tai theri diem ngay 30/06/2019, ket qua boat dOng kinh doanh va tinh hinh ltru chuyen tier' to cho ky ke man 06 thang ket thuc ding ngay, phe hop vei Chuan muc ke toan, Che de ke toan doanh nghiep Viet Nam va tuan tha cac quy dinh phap ly c6 lien quan den viec lap NIA trinh bay bdo cao tai chinh gitta nien de.
Cam ket khic
Ban Tang Gidm dac cam ket rang Cong ty tuan the Nghi dinh 71/2017/ND-CP ngay 06/06/2017 hueng clan vE quan tri cong ty ap dung dai vei cong ty dai cheng va Cong ty khong vi pham ngifia vu cong ba thong tin theo quy dinh tai Thong to so 155/2015/TT-BTC ngay 06/10/2015 dm BO Tai chinh huOng den cong ba thong tin tren Thi trueng chting khodn.
Ha NOi, ngay 19 thong 08 nam 2019
3
TNHH Hang Kiem town AASC
NgQc Dung TOng Giam dOc
Giay CN DKHN kiem toan sty 0659-2018-002-1 Ha Nal, ngay 19 (hang 08 mini 2019
T: (84)24 3824 1990 1 F: (84)24 3825 3973 I I Le Phung Hieu, Hanoi, Vietnam A member of IIIR International
a a picc Se: 190819.003/BCTC.KT5
BAO cAo SOAT XET THONG TIN TAI CHINH GII7A NIEN DO
Kinh Quy Co dang, Hqi dOng Quan tri vi Ban Tong Giant dOc Cong ty CO plan Phat Wen Dien lig Viet Nam
Chimg toi da soat xet Bdo cao tai chfnh giaa nien de kern theo cua Cong ty CO OAT) Phat trien Dien 1irc Viet Nam dugc lap ngay 19 thdng 08 nam 2019, tir trang 05 den trang 35, bao Om: Bang can dOi ke toan giaa nien de tai ngay 30 thang 06 nam 2019,, Bao cao ket qua hoat Ong kinh doanh giaa nien de, Bao cao Itru chuyen ti'en to giaa nien de cho kS' ke town 06 thang ket thtic cung ngay va Ban thuyet minh Bao cao tai chinh giaa nien de.
Trich nhiem cua Ban Tiing Clam dOc Ban Tong Giam dOc C6ng ty Co phan Phat trien Dien 19c Viet Nam chiu trach nhiem ve viec lap va trinh bay trung thirc va hop 15, Bdo cao tai chinh giaa nien de cua Cong ty theo Chan muc ke toan, Che dO ke toan doanh nghiep Viet Nam va cac quy djnh phap 15r co lien quan den viec lap va trinh bay Bao cao tai chfnh giaa nien de va chiu trach nhiem ve kiem soat 'lei be ma Ban TOng Giam dOc xac djnh la can thiet de dam bao cho viec lap va trinh bay Bao cao tai chinh giaa nien de khong c6 sai sot trong yeu do gian Ian hoac nham
Trach nhiem cua Kiem town vie!' Trach nhiem cua chung Col la dtra ra ket luan ve Bao cao tai chfnh giaa nien de dtra tren ket qua soat xdt cua chung toi. Chung toi da thtrc hien Ong viec soat xet theo Chuan mtrc Viet Nam ve hgp deng djch vu soat xet so 2410 — Sodt xet thong tin tai chinh giaa nien de do kiem town vien dOc lap cua don vi thirc hien.
Cong viec soat xet thong tin tai chinh giaa nien de bao gem viec dux hien cac cuec phong van, chu yeti la phong van nhftng ngu&i chiu trach nhiem ve cac van de tai chfnh ke toan, va thtrc hien thil tirc phan tich va cac thu Arc soat xet khac. Met cuec soat xet ve ca ban c6 pham vi hgp hon met cuec kiem toan dugc thuc hien theo cac chuan mtrc kiem toan Viet Nam va do vay khong cho phdp chimg toi dat dugc str dam bao rang chung COI se nhan biet dugc tat ca cac van de trong yeti co the dugc phat hien trong met cuec kiem toan. Theo do, chtIng toi khong dtra ray kien kiem toan.
Ket luan cua kiem toan vien Can cu tren ket qua soat xet cua chting toi, chting toi khong thay c6 van de gi khien chting toi cho rang Bao cao tai chinh giaa nien de dinh kern khong phan dnh trung thirc va hap ly, tren cac khia canh trong yeti tinh hinh tai chinh cua Cong ty CO phan Phat trien Dien 19c Viet Nam tai ngay 30 thang 06 nam 2019, va ket qua hog Ong kinh doanh giaa nien de va tinh hinh ltru chuyen ti'en to giaa nien de cua C6ng ty cho ky ke toan 06 thang ket th6c cung ngay, phit hgp vai Chan mtrc ke toan, che de Ice toan doanh nghiep Viet Nam va cac quy dinh phap 15, c6 lien quan den viec lap va trinh bay bao cao tai chinh giaa nien de.
Hw
C,q, N
Ong ty CO phan Phat trier' Din luc VW Nam Bao cao tai chlnh giEra nien dr)
Tang 2 - CT2 - 286 Nguyen Xien, Thanh Tri, TP. Ha NOi KS/ ke toan to ngay 01/01/2019 den ngay 30/06/2019
BANG CAN DOI KE TOAN GlirA NIEN Do Tgi ngdy 30 thdng 06 ndm 2019
MA TAI SAN Thuyet 30/06/2019 01/01/2019
so minh VND VND
100 A. TAI SAN NGAN HAN 175.804.609.797 176.635.967.250
110 I. Tien vh cac khoan tircrng dtrong tien 3 47.417.606.528 37.260.483.133
111 1. Tien 19.917.606.528 7.260.483.133
112 2. Cac khoin twang ducmg tien 27.500.000.000 30.000.000.000
130 II. Cic khoin phai thu ngin has 125.777.858.049 137.207.477.239 131 1. Phai thu ngin han cda khach hang 4 102.251.698.645 101.026.698.021
132 2. Tra trilby cho ngutri ban ngin han 5 21.523.553.794 34.874.047.632
136 3. Phai thu ngin han khac 6 2.002.605.610 1.306.731.586
140 III. Hang ton kho 7 1.893.461.650 1.750.351.207
141 1. Hang ton kho 1.893.461.650 1.750.351.207
150 IV. Thi san ngin h#n khic 715.683.570 417.655.671 151 1. Chi phi tra truat ngin han 8 715.431.320 417.403.421
152 2. Thue GTGT dugc khau trir 252.250 252.250
200 B. TAI SAN DAI HAN 2.224.092.259.835 2.300.232.391.160
220 I . Thi san c6 dinh 2.176.703.664.567 2.271.030.975.401 221 1. TM san co dinh hem hinh 9 2.171.424.495.674 2.265.687.577.384 222 - Nguyen gid 3.428. 407. 586. 344 3.436.039.831.502 223 - Gia trj hao mon luy ke (1.256.983.090.670) (1.170.352.254.118) 227 2. Tai san co dinh vo hinh 10 5.279.168.893 5.343.398.017 228 - Nguyen gid 6.045.375.838 6.045.375.838 229 - Gici tri hao mon 1uy ke (766.206.945) (701.977.821)
240 II. Tai sin difr dang dhi han 23.174.943.360 7.916.266.978 242 1. Chi phi Ay dung ca ban der dang 11 23.174.943.360 7.916.266.978
250 III. Dim ttr tai ch1nh dai han 12 1.950.000.000 1.950.000.000 253 1. Dau tu gap von vao don vi Ichac 1.950.000.000 1.950.000.000
260 IV. Tai san dai han khic 22.263.651.908 19.335.148.781 261 1. Chi phi tra nu& dai han 8 1.084.529.815 1.188.720.521 263 2. Thiet bi, vat tu, php ding thay the dai han 21.179.122.093 18.146.428.260
270 TONG CONG TAI SAN 2.399.896.869.632 2.476.868.358.410
5
Le Tuyin Quang Ngutti lap bleu
Ha Nai, ngig 19 thong 08 nom 2019
1
Nguyen Tang Plurcrng Ke toan truang
anh Tang ng Giam deic
Cling ty a plan Phat trien Dien Itrc Viet Nam Rao coo tai chinh gift nien dtsi
Tang 2 - CT2 - 286 Nguyen Xien, Thanh Trl, TP. Ha NOi Ky ke Wan tir ngay 01/01/2019 den ngay 30/06/2019
BANG CAN DOI KE TOAN GItrA NIEN DO Tqi ngtly 30 thting 06 ?tam 2019
(flip theo)
MA NGUON VON Thuyet 30/06/2019 01/01/2019
SO minh VND VND
300 C. NQ PHAI TRA 1.187.829.830.439 1.212.137.937.241
310 I. Ng ngin h4n 657.226.015.480 538.413.984.783
311 1. Phai tra ngu6i ban ngan han 15 28.427.765.884 42.190.373.946 312 2. Ngutti mua tra tin tru6c ngin han 102.460.000 102.460.000
313 3. Thud va cac khoan phai npp Nha nu6c 16 20.531.903.255 26.133.922.458
314 4. Phai tra ngutri lao dOng 2.723.120.688 9.791.900.247
315 5. Chi phi phai tra ngan han 13 37.930.726.124 48.016.088.101
319 6. Phai tra ngan han khac 14 138.727.827.711 23.169.505.733 320 7. Vay va no thue tai chinh ngin han 17 428.171.069.236 383.699.993.106 322 8. Qu9 khen thuang, phoc kid 611.142.582 5.309.741.192
330 II. Nq dai han 530.603.814.959 673.723.952.458
335 1. Phai tra nO1 bc) dai han 18 1.621.513.684 1.866.136.844 338 2. Vay va nq thug tai chinh dai han 17 528.982.301.275 671.857.815.614
400 D. VON CHU SO Hinu 1.212.067.039.193 1.264.730.421.169
410 I. Win chit s6 hfru 19 1.212.067.039.193 1.264.730.421.169 411 1. Vim Op dm chit sof hau 1.065.896.290.000 1.065.896.290.000
41 la Co phi& ph e; thong có quyjn bleu quyEt 1.065.896.290.000 1.065.896.290.000 412 2. Thing du On c6 phan 2.963.476.440 2.963.476.440 414 3. V& khac cua chit sa hthu 5.052.019.891 5.052.019.891 418 4. Quy dau to phai trien 70.338.120.992 18.050.187.009 421 5. Loi nhuan sau thue chug phan phi 67.817.131.870 172.768.447.829
421a LNST chua phin phai ke clen cuoi nam tru-oc 3.887.345.856 3.038.212.413
421 b LNST chwa phan phji kj, nay 63.929.786.014 169.730.235.416
440 TONG CONG NGUON VON 2.399.896.869.632 2.476.868.358.410
6
Le Tuyen Quang Ngutri lip bleu Ha Npi, ngay 19 thong 08 nein: 2019
Nguyen Tung Phtrang Kt toin truang TOng Giam dOc
dq Cong ty CO phAn Phut trien Din Iyc ViEt Nam Bao cao thi chink giva nien
Tang 2 - CT2 - 286 Nguyen Xidn, Thant) Trl, TP. Ha NOi Ky kd Wan tir ngay 01/01/2019 den ngay 30/06/2019
BAO CAD KET QUA HOAT BONG KINII DOANH GATA MEN DO KjI kg todn tir ngity 01/01/2019 din ngay 30/0612019
MA A
SO
CHI TIEU Thuyet minh
6 thing dAu nAm 2019
6 thing din nAm 2018
VND VND
01 1. Doanh thu ban hang NI cung dip dich vy 21 261.220.151.071 258.641.084.182
10 2. Doanh thu thuAn ban hang vu cung cap dich vy 261.220.151.071 258.641.084.182
11 3. Gisi v6n hang ban 22 129.182.588.356 135.524.651.203
20 4. Lqi nhuin Op ve ban hang vu cung cap dich vy 132.037.562.715 123.116.432.979
21 5. Doanh thu hoat dung Lai chinh 23 2.265.407.049 2.592.298.823
22 6. Chi phi tai chinh 24 41.508.739.554 49.758.558.514
23 Trong do: Chi phi 1di vay 41.508.739.554 49.694.154.379
26 7. Chi phi quan ly doanh nghidp 25 14.187.336.049 14.363.430.631
30 8. Lqi nhuin thuAn tir hoyt dOng kinh doanh 78.606.894.161 61.586.742.657 ,1
31 9. Thu nh4p khac 26 136.770.337 3.854.545 NG
32 10. Chi phi khac 27 3.483.124.854 788.174.365
40 11. Lqi nhuin khac (3.346.354.517) (784.319.820)
50 12. T6ng Iqi nhuin ke toan trulfrc thud 75.260.539.644 60.802.422.837
51 13. Chi phi thud thu nh4p doanh nghidp hidn hanh 28 11.330.753.630 8.694.094.435
60 14. Lqi nhuin sau thud thu nhip doanh nghiEp 63.929.786.014 52.108.328.402
70 15. Li i co' ban trEn c6 phieu 29 597 508
7
Bao cao tii chinh gium nien de
Tang 2 - CT2 - 286 Nguyen Xien, Thanh Tri, TP. Ha Nei Ky ke toan tir ngay 01/01/2019 den ngay 30/06/2019
BAO CAO ELM CHUYEN TIEN TE GI VA NIEN DO
6 thing diu nAm 2018
Cong ty Ce phan Phat trien Dien hp Viet Nam
MA so
ki loan tir ngay 01/01/2019 din ngay 30/06/2019 (Theo phuong phdp tryc dip)
CHI TIEU Thuyet 6 thing dau minh ram 2019
I. LOU CHUYEN TIEN TO' HOAT DQNG KINH DOANH
VND
01 1. Tien thu tir ban hang, cung cap dich vu va doanh thu khac
286.117.165.557
02 2. Tien chi tra cho ngutri cung cap hang h6a va dich vu
(7.012.259.112)
03 3. Tien chi tra cho ngutri lao Ong (19.186.460.806)
04 4. Tien lAi vay dA tra (40.471.795.704)
05 5. Thue thu nhap doanh nghiep dA nep (11.763.451.820)
06 6. Tien thu khac sir hog &Ong kinh doanh 1.521.422.371
07 7. Tien chi khac cho hog deng kinh doanh (77.074.675.049)
20 Ltru chuyin tidn thudn sir hoar Ong kinh doanh 132.129.945.437
II. LIEU CHUYEN TIEN Tir HOAT DQNG DAU T1f 21 I. Tien chi de mua sam, xay di,rng tai san co djnh
va cac tai san dai han khac (22.531.949.903)
22 2. Tien thu to thanh Iy, nhugng ban tai san c6 djnh va cac tai san dai han khac
110.420.000
27 3. Tien thu lAi cho vay, co tirc va Iqi nhuan &roc chia
386.253.177
30 Lim chuyin tidn thud?: tir how Ong eMu to (22.035.276.726)
III. LIEU CHUYEN TIEN Tir HOAT DQNG TAI CHINH 33 1. Tien thu dr di vay 45.745.554.897
34 2. Tien tra no g6c vay (144.149.993.106)
36 3. CO tic, Igi nhuan (la tra cho cha sa littu (1.533.482.502)
40 Ltru chuyin tidn thudn sir hogs 4ng tai chinh (99.937.920.711)
50 Emu chuyen tien thuen trong ky 10.156.748.000
60 Tien va twang &rang tien dau nam 37.260.483.133 61 Anh huong cua thay d6i gia hOi dodi quy d6i
ngoai to 375.395
70 Tien va twang dtrang tien cu6i ky 3 47.417.606.528
25.691.331.559
(119.381.286.540)
(1.445.367.147) (95.135.322.128)
(50.753.671.531) 144.631.535.227
175.390
VND
216.173.107.591
(4.247.234.660)
(17.731.765.318)
(48.122.430.254)
(10.541.000.078)
136.119.886
(64.646.059.888)
71.020.737.279
(29.186.533.868)
500.000
2.546.947.186
(26.639.086.682)
93.878.039.086
Tuyin Quang Ngutri lap bieu Ha Noi, ngay 19 thang 08 nam 2019
Nguyen Tung Phu-ang 106 toan trtreing
8
Bao cao tai chinh giera nien de
Tang 2 - CT2 - 286 Nguyen Xien, Thanh Tri, TP. Ha Nei Ky ke toan tir ngay 01/01/2019 den ngay 30/06/2019
THUYET MINH BAO CAO TAI CHINH GIVA NIEN DO Hy ki loan tit ngay 01/01/2019 din ngay 30/06/2019
Ong ty CO plan nit trien Dien hp Viet Nam
1. DAC DIEM HOAT DQNG CUA DOANH NGHIEP
Hinh thirc so• halt yen
COng ty CO phan Phat trien Dien luc Viet Nam la Cong ty ce phin duor thanh lap va hog Ong theo Giay clang ky kinh doanh se 0101264520 do SO ice hoach va Dau tu Ha NOi cap ngay 03/06/2002, dang Icy thay d6i Ian thin 13
ngay 16 thang 05 nam 2019.
Tru so chinh caa Cong ty tai Ting 2 - CT2 - 286 Nguyen Xien, Xft Tan Trieu, Huyen Thanh Tri, Thinh phe Ha Nei.
Vein dieu le caa Cling ty la: 1.065.896.290.000 citing; tuang duang 106.589.629 co phan, menh gia met co phin la 10.000 deng/ce phin.
Linh nrc kinh doanh: San xuat cong nghiep.
Nganh nghe kinh doanh Hoat deng chinh cua Cong ty la: - San xuat, truyen tai va phan ph6i dien. Chi tiet: san xuat, phan ph6i, ban dien; - Hoat deng kien Irk va to van ky thuat c6 lien quan.
Ciu frac doanh nghi?p Cling ty c6 cac do'n vi true thuOc sau: Nha may Thay dien Bic Binh
Nha may Thay dien Khe B6 Trung tam Tu van Thiet ke
Dia chi Binh Thuan
Nghe An Ha Nei
Hog dOng kinh doanh chinh San xuat dien nang
San xuat dien nang Tu van
2. CHE DO VA CHINH SACH ICE TOAN AP DUNG TAI C6NG TY
2.1. Ky ke toan, don vi tien to sir dyng trong ke toan
KS, ke toan nam caa Cong ty theo nam duong ljch bit dau tir ngay 01/01 va ket thac vao ngay 31/12 hang nam. Dan vi tin to sir dung trong ghi chep ke toan la Deng Viet Nam (VND).
2.2. ChuAn mut va Cite de ke toan tip dung
Chi dl5 ke loan ap dung Cong ty ap dung Che de Ke toan doanh nghiep ban hanh theo Thong tu s6 200/2014/TT-BTC ngay 22/12/2014 dm Be Tai chinh va Th6ng tu se 53/20162018/TT-BIC ngay 21/03/20162018 dm Be Tai chinh ve viec sCra d6i, be sung met se dieu dm Thong tu se 200/2014/TT-BTC.
Tuyen bo va viec twin thri Chucin nurc ke toan va Cha dO ke town C6ng ty da Ai) dung cac Chan mix ke toan Viet Nam va cac van ban huang clan Chan muc do Nha ntroc da ban hanh. Cac Bao cao tai chinh duqc lap va trinh bay theo dung mai quy dinh caa tang chart muc, thong tu huang clan thuc hien Chuan muc va Che de ke toan doanh nghiep hi'en hanh dang Ai) dung.
9
COng ty Co phAn Phat trien Dien ltrc Vi4 Nam Bao cao tai chinh girra nien dO Tang 2 - CT2 - 286 Nguygn Xien, Thanh Tri, TP. Ha NOi Ky ke toan tir ngay 01/01/2019 den ngay 30/06/2019
2.3. Ca serl#p Bao cao tai chinh gifra nien dg
Bao cao tai chinh giaa nien d6 dugc With bay theo nguyen tic gia g6c.
Bao cao tai chinh giva flier' d6 cua Cong ty dugc lap ten co sa tong hgp cac bao cao tai chinh cua cac don vi thanh
vien hach town d6c lap va dm Van phong COng ty.
Trong Bao cao tai chinh gift nien d6 cua Cong ty, cac nghiep vu giao djch n6i b6 va s6 du nOi b0 cO lien quan den
tai san, ngu6n v6n va cong ng phai thu, phai tra n6i b6 da dugc loai trir tan bis;).
2.4. Cong cy tai chinh
Ghi nhdn ban ddu Tai san tai chinh Tai san tai chinh cua Cong ty bao gem tien va cac khoan Wong ducmg Wen, cac khoin phai thu khach hang va phai thu khac. Tai thai diem ghi nhan ban dau, tai san tai chinh dugc xac dinh theo gia mua/chi phi phat hanh cong cac chi phi phat sinh khan lien quan trirc tiep den viec mua, phat hanh tai san tai chinh do.
Ng phai tra tai chinh Nq phai tra tai chinh cua Cong ty bao g6m cac khoan vay, cac khoan phai tra ngu&i ban va phai tra khac, chi phi phai tra. Tai thtri diem ghi /than Ian dau, cac khoan ng phai tra tai chinh dugc xac dinh theo gia phat hanh cling cac chi phi phat sinh lien quan tryc tiep den viec phat hanh ng phai tra tai chinh do.
Gia tri sau ghi nhdn ban ddu Hien tai chua co cac quy dinh cy the ve danh gia lai cong cy tai chinh sau ghi nhan ban dau.
2.5. Cac nghi0 vy bing ngoai to
Cac giao djch bang ngoai to trong ky ke town dugc quy dOi ra deng Viet Nam theo ty gia thuc to tai ngay giao dich. Ty gia giao dich thuc te nay dugc xac dinh theo nguyen tic sau:
Khi mua ban ngoai te: la ty gia dugc quy dinh trong hqp deng mua, ban ngoai to giaa C6ng ty va ngan hang thuong mai; Khi ghi !than ng phai tra: la ty gia ban cita ngan hang thuong mai not Cong ty du kien giao dich tai thai diem giao dich phat sinh; Khi mua sim tai san hoac thanh town ngay bang ngoai te: la ty gid mua c8a ngan hang thuong mai not Cong ty thuc hien thanh town.
Ty gia giao dich thuc 4 khi danh gia lai cac khoan myc tien to c6 g6c ngoai te tai thtri diem lap Bao cao tai chinh giaa nien d6 dugc xac dinh theo nguyen tic:
D6i v&i khoan myc phan loai la tai san: ap dung ty gia mua ngoai te: cua ngan hang thuong mai nai Cong ty thuang xuyen co giao djch; DM vai tien giri ngoai ap dung ty gia mua cua chinh ngan hang not C8ng ty ma tai khoan ngoai te; Dei vai khoan mix phan loai la ng phai tra: ap dung ty gia ban ngoai to cua ngan hang thuong mai not Cong ty thu6ng xuyen co giao djch.
Tat ca cac khoin chenh lech ty gia thuc to Oat sinh trong ky va chenh lech do danh gia lai s6 du cac khoan mtic tien te co g6c ngoai to cu6i ky dugc hach town vao ket qua hoat dOng kinh doanh cita ky Ice town. Trong d6 lai chenh lech t gia do &nil gia lai s6 du cu6i ky ctia cac khoan muc tien to cO g6c ngoai to Idiong dugc sir dung de phan ph6i Igi nhuan hoac chia ce tic.
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2.6. Tien va cac khofin twang throng tien
Tien bao gem tien mat tai guy, tien girl ngan hang khong kjr han.
Cac khoan tuomg ducrng tien la cac khoan dau tu ngin han c6 thtri gian thu hei khOng qui 03 thang ke t r ngay dau tu, c6 tinh thanh khoan cao, c6 kha nang chuyen del de dang thanh cac hremg den xac djnh va khong c6 nhieu rui ro
trong chuyen dei thank tien.
2.7. Cgc khofin dim to tai chinh
Khocin dclu to gop von vao don vi khac la khoan dau ttr vao cong cµ yen dm don vi khac khong co quyen kiem soat, dang kiem soat hoac c6 anh huerng clang ke doi vdri ben dugc dau tu. Gia tri ghi se ban du cua khoan dau tu nay dugc xac djnh theo gia gec. Sau ghi nhan ban du, gia trj cua khoan dau tu nay dugc xac djnh theo gia g6c tit di din
phong giam gia khoan dau tu.
Din phong giam gia khoan Mu ttr nam lau dai (khong phan loai la cluing khoan kinh doanh) va khong c6 anh htreng dang ke dei vdri ben dugc dau tu: viec lap din phong can cir vao Bao cao tai chinh tai thtri diem trich lap din ph6ng cua ben dugc dau tu.
2.8. Cac khan ng phai thu
Cac khoan phai thu dugc theo ddi chi tiet theo ky hart phai thu, dei tugng phai thu, loai nguyen t¢ phai thu, va cac yeu to khac theo nhu cau quan ljr cua Cong ty.
Du phong ng phai thu khe dolt dugc inch lap cho cac khoan: ng phai thu qua han thanh town ghi trong hqp deng kinh cac khe ix& vay ng, cam ket hqp dang hoac cam lc& ng va ng phai thu chua den han thanh town nhung kho c6
kha nang thu hei. Trong do, viec trich lap din phong nq phai thu qua han thanh town dugc can cir vao thtri gian tra nq gec theo hop ding mua ban ban du, khong tinh den viec gia han nq gitta cac ben va nq phai thu china den han thanh town nhung khach ng da lam vao tinh tang pha san hoac clang lam thu tµc giai the, mat tich, b6 tren.
2.9. Hang ten kho
Hang ten kho dugc ghi nhan ban Mu theo gia g6c bao gem: chi phi mua, chi phi the bien va cac chi phi lien quan truc tiep khac phat sinh de c6 dugc hang ten kho a dja diem va trang thai tai thtri diem ghi nhan ban Mu. Sau ghi nhan ban Mu, tai thtri diem lap Bao cao tai chinh neu gia trj thuan c6 the thvc hien dugc ctia hang ten kho thap hcrn gia g6c thi hang ten kho dugc ghi 'than theo gia trj than c6 the thvc hien dugc.
Gia trj hang ten kho dugc xac djnh theo phucrng phap birth quan gia quyen.
Hang ten kho dugc hach wan theo phuong phap ke khai tbtr6ng xuyen.
Phtrcmg 1)110 xac djnh gia trj san pham de dang cuei kjr: Gia tri san pham der dang cuei kjr tai Trung tam tu van thiet ke la chi phi phat sinh Wang Ung yeti khei lugng cong viec tin van da cung cap nhung china dugc khach hang chap nhan thanh town.
Du phong giam gia hang ten kho dugc lap vao thtri diem cuei ky can cu theo se chenh loch gilta gia gec caa hang ten kho 16n hon gia tri thuAn c6 the thvc hien dugc.
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2.10. Thi san c6 djnh
Tai san co djnh hau hinh, tai san c6 djnh vo hinh duqc ghi nhan ban dau theo gia g6c. Trong qua trinh sir dung, di
san CO djnh hau hinh, tai san c6 djnh vo hinh &roc ghi nhan theo nguyen gid, hao man 14 ke va gia tri can lai.
Cling ty da thuc hien tam tang nguyen gia TSCD cua Nha may Khe BO d6i vai cac tai san da hoan thanh ban giao
dua vao sir dung trong Dam 2013 theo du town duqc phe duyet. Nam 2018, ten ca shy kien cira Kiem wan Nha nuac va hiremg clan ciia Tap doan Dien luc Viet Nam tai van ban s6 706/E'VN-TCKT ngay 09/02/2018, Cong ty thuc hien dieu chinh nguyen gid cac tai san c6 djnh tai nha may nay theo chi phi dam to XDCB thuc to bao gem ca gia tri bei thuang, di dan va tai dinh cu da thuc hien rilumg chtra nghiem thu theo khai !wing thi ding thuc to cua timg
hang muc.
Khau hao tai san c6 djnh dtrqc trich theo phuong phap &rang thing vai thai gian khau hao duqc uac firth nhu sau:
Nha dm., vat kien trim 05 - 25 nam
May mac, thiet bi 05 - 20 nam
Phuang ten van tai 08 - 10 nam
Thiet bi van phang 03 - 08 nam
Quyen sir dung dat 50 - 66 nam
Phan mem Ice toan va TSCD vo hinh lchac 03 - 10 nam
2.11. Chi phi xay thing co' ban do. dang
Cac tai san tong qua trinh xay dung phtic vu muc dich san xuat duqc ghi nhan theo gia g6c. Chi phi tap hap bao
gem chi phi cho cac chuyen gia va d6i vai cac tai san du dieu kien, chi phi di vay Cluqc ghi nhan phi hqp veri chinh
sach ke toan cua Cling ty. Khau hao cua nhang tai san nay, cling giOng nhu cac loai tai san c6 dinh khdc, se bat diu
duor trich khi tai san da sin sang cho muc dich sir dung.
2.12. Thue hoot dOng
Thue hoat dOng la loai hinh thue tai san c6 djnh ma phin lem riri ro va lqi ich gin lien vai quyen sa hau cua tai san
thuac ve ben cho thue. Khoan thanh toan duai hinh thirc thue hog dung duqc hach toan vao bdo cdo ket qua hog Clang kinh doanh theo phuong phap duang thing dua tren thai han thue hoat dang.
2.13. Chi phi tra &Irk
Cdc chi phi da phat sinh lien quan den Vet qua hoat clang san xuat kinh doanh cua nhieu Icy ke toan dugc hach toan vao chi phi tra truac de phan be dan vao ket qua boat dang kinh doanh tong cac ky ke toan sau. Y;
-I-
- 7) Viec tinh va phan b6 chi phi tra tnrac dai han vao chi phi san xuat kinh doanh tirng ky ke toan duqc can cu vao tinh.., *
chat, mirc de timg loai chi phi de lua chcm phuong phap va tieu thirc phan be hqp ly. Chi phi tra truac duqc phan
clan vao chi phi san xuat kinh doanh theo phuong phap dtrbrig thing.
2.14. Clic khoan nq phai tra
Cac khoan no phai tra dtrqc theo cloi theo ky han phai tra, dei Ming phai tra, log nguyen to phai tra va cac yeu t6
khac theo nhu cAu quail ly cua Cong ty.
2.15. Vay NI chi phi di vay
Cdc khoan vay duqc theo dei theo tong d6i nrcrng cho vay, tirng Iche uac vay ng va ky han phai tra cua cac khoin
vay. Truing hqp vay, nq bing ngoai to thi thuc hien theo del chi tiet theo nguyen te.
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Chi phi di vay duqc ghi nhdn vao chi phi san xuat, kinh doanh trong ky khi phat sinh, trir chi phi di vay lien quan
truc tiep den viec dau to xay dung hoac san xuat tai san der dang duqc tinh vao gia tri cita tai san da (duqc von hod) khi c6 du cac dieu kien quy dinh trong Chun muc Ke toan Viet Nam se, 16 "Chi phi di vay". Ngoai ra, dOi veri khoan vay rieng phut vu viec xay dung tai san c6 dinh, bit d6ng san dAu tu, lai vay duqc von h6a ke ca khi theri gian
xay dung &Teri 12 thang.
2.16. Chi phi phai tra
Cdc khoan phai tra cho hang hem djch vu CIA nhan duqc tir ngueri ban hodc da duqc cung cap cho ngtrai mua trong ky bao cao nhung thuc to chua chi tra va cac khoan phai tra khac nhu chi phi lai tien vay phai tra duqc ghi nhan vao chi phi san xuat, kink doanh cua ky bao cao.
Viec ghi nhan cac khoan chi phi phai tra vao chi phi san xuat, kinh doanh trong ky duqc thuc hien theo nguyen tic phi' hop gifta doanh thu va chi phi phat sinh trong Icy. Cac khoan chi phi phai tra se duqc quyet toan vai so chi phi thuc 4 phat sinh. S6 chenh lech gifta s6 trich truerc va chi phi thuc is duot hoan nhap.
2.17. VOn chu s& hfru
Von diu to cCia chn so hau dupc ghi nhan theo se, von thuc gap cfm chfi ser
Thang du On co phan phan anh chenh Lech giaa menh gia, chi phi truc tiep lien quan den viec phat hanh co phieu va gid phat hanh co phieu (ke ca cac truang hqp tai phat hanh co phieu quy) va c6 the la thong du duong (neu gid phat hanh cao han menh gia va chi phi true tiep lien quan den viec phat hanh co phieu) hoac thong du am (neu gia phat hanh thap hcrn menh gid va chi phi truc tiep lien quan den viec phat hanh CO phieu).
Vein khac thuc V6n chu ser hu phan anh s6 von kinh doanh duqc hinh thanh do b6 sung tir ket qua hoat Ong kinh doanh.
Lqi nhuan sau thud chua phan ph6i phan anh ket qua kinh doanh (lai, 16) sau thus thu nhap doanh nghiep va tinh hinh phan chia lqi nhuan hoac xir ly 16 dm Cong ty. Tndyng hop tra co tirc, lqi nhuin cho chi" sey hQu qua mix s6 lqi nhuan sau thud chua phan ph6i duqc ghi nhan nhu twang hqp giam von g6p. Lai nhuan sau thus chua phan ph6i c6 the duqc chia cho cdc nha diu to dua tren ty 4 ge) von sau khi duct Dai h6i dOng co &Ong phe duyet va sau khi da trich lap cac quy theo Dieu le C6ng ty va cac quy dinh cua phap luat Viet Nam.
Cong ty trich lap cac quy sau tir lqi nhuan thuan sau thus thu nhap doanh nghiep dia Cong ty theo de nghj cita Froi dOng quan tri va duac cac co d8ng ph8 duyet tai Doi heti dOng co dong thuerng nien: - Quy dau to phat trien: Quy nay ducyc trich lap nhim phut vu viec mO rOng hoat deng hoac dau to chieu sau cua
Cong ty. Quy khen thuemg, ph6c Igi va Quy khen thuemg Ban dieu hanh: Quy nay duqc trich lap a khen thuerng, khuyen khich vat chit, dem lai lqi ich chung va nang cao ph6c lqi cho tong nhan vien va duct birth bay nhu m6t khoan phai tra ten Bang can d6i kd toan giaa nien d6.
CO tire phai tra cho cac co dOng duqc ghi nhan la khoan phai tra tan Bang Can d6i ke todn cua C6ng ty sau khi c6 thong bdo chia CO tirc cua HOi dOng Quan tri Cong ty va thong Ho ngay chOt guy& nhdn co ttic cua Trung tam Luu kj, chUng khoan Viet Nam. Tai thai diem 30/06/2019, Cong ty (Id ch6t quyen chi tra co
2.18. Doanh thu
Doanh thu ban hang
Doanh thu ban hang duqc ghi nhan khi dOng then them man cac dieu kien sau: - Phan lern rai ro va lqi ich gin lien vOi quyen ser hav san pharn hoac hang hem a duqc chuyen giao cho ngtroi
mua;
COng ty CO phan Phat trier' Dien lire Viet Nam
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COng ty kitting can nam quyen quan ly hang 116a nhu nguai so halt hang haa hoac quyen kiem soat hang haa;
Doanh thu duqc xac djnh tucmg di chic chin; COng ty da thu duqc hoac 0 thu duqc lqi ich kinh to tir giao dich ban hang;
Xac djnh duqc chi phi lien quan den giao dich ban hang.
Doanh thu hoot dOng tai chinh Doanh thu phat sinh tir tien lai, tien ban quyen, tirc, lqi nhuan duqc chia va cac khoin rloanh thu hoat dOng tai
chinh khac duqc ghi nhan khi thaa man d6ng thai hai (2) dieu kien sau: - C6 icha nang thu duqc lqi ich kinh td tir giao dich d6; - Doanh thu duqc xac djnh tuung &Si chic chin.
2.19. Gia von hang ban
Gia von hang ban trong ky duqc ghi nhan phit hop vai doanh thu phat sinh trong ky va dam bao tuan thu nguyen tic
than tong.
2.20. Chi phi tai chinh
Cac khoan chi phi duqc ghi nhan vao chi phi di chinh gom: - Chi phi di vay von; - Lo ty' gia hOi dodi va cac chi phi tai chinh khac. Cac khoan ten ducc ghi nhan theo tong s6 phat sinh trong ky, kh6ng bit trir vai doanh thu hoat deng tai chinh.
2.21. Thue thu nhap doanh nghip
a) Chi phi thug TNDN hien hanh Chi phi thud TNDN hien hanh dirge xac dinh tren ca sa thu nhap chiu thud trong ky va thud suat thud TNDN trong ky tai chinh hien hanh.
b) Uu dai thud Thu nhap phat sinh tai Nha may Thtly dien Khe BS: Theo C8ng van sit 68170/CT-HTr ngay 21/10/2015 ctia Cuc thud Thanh phiS HA Nei, thu nhap tinh thus tai NhA may Thity dien KheB6 ducfc mien thud trong nam 2015 va 2016, duqc giam 50% thud trong 7 nam tiep theo hoac mien 04 nam va giam 50% s6 thud phai nep cho 09 nam tiep theo neu dap img dieu kien quy dinh tai Luat so 32/2013/QH13, Luat s6 71/2014/QH13 va cac van ban huang can thi hanh cho thai gian can lai ke ttY Icy tinh thud nam 2015. Hien nay, Cong ty dang ap dung hirth thirc ru dai mien thud 2 nam va duqc giam 50% thus trong 7 nam tie!, theo; nam 2019 la nam thir 3 Cong ty dtrqc mien giam 50% thud TNDN.
Viec mien, giam thud TNDN neu tren khong ap dung vai cac khoan thu nhap khac. Cac khoan thu nhap khac chiu mire thus' suat ph6 thong 20%.
c) Thue suat thud TNDN nam hien Milli Cong ty hien dang ap chmg mirc thug suat thud TNDN la 10% di vai thu nhap phat sinh tai Nha may they dien Khe B6 N/A 20% di vai cac khan thu nhap chiu thud khac cho ky Ice toan tt} ngay 01/01/2019 den ngay 30/06/2019.
2.22. LAi tren co phieu
Lai co ban tren co phieu &roc tinh bang cach chia lqi nhuan hoac 16 sau thud phan b6 cho co ding sa hau co phieu ph6 thong dm Cong ty (sau khi da dieu chinh cho viec trich lap Quy Khen thuang, ph& lqi va Quy khen thuang Ban dieu hanh) cho so luong binh quail gia quyen cua s6 co phieu ph6 thong dang ltru hanh trong ky.
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2.23. Cdc ben lien quan
Cdc ben dtroc coi la lien quan neu ben de c6 kha nang kiem sodt hoac c6 anh huOng ding Ice dOi veld ben kia trong
viec ra quyet djnh ve cdc chinh sdch tai chinh va hoat Ong. Cdc ben lien quan cua ang ty bao gem:
Cdc doanh nghiep trkrc tiep hay gian tier) qua mOt ho4c nhieu trung gian c6 quyen kiem soat Cong ty hoac chju sir
kiem sok cua Cong ty, hoac cling chung s‘r kiem sodt vii Cong ty, bao gem ca cong ty mg, ding ty con va tong
ty lien ket; Cdc ca nhan true tiep hoac gidn tiep nam quyen bieu guy& cua Cling ty ma c6 anh htrang clang ke CI& vii C6ng
ty, ntang nhan str quan ly chu chet dia Cong ty, nMng thanh vial mat thiet trong gia dinh cua cdc ca nhan nay; Cdc doanh nghiep do cdc ca nhan neu tren nim tivc tiep hoac gian tiep phan quan tong guy& bieu quyet hoac
co anh htrong eldng ke tai cdc doanh nghiep nay.
Trong viec xem xet timg mti quan he cua cdc ben lien quan de phuc vu cho viec lap va trinh bay Bdo cdo tai chinh
gift nien dq, Ong ty chti y tai ban chit cua m6i quan he han la hinh that phdp lY cua cdc quan hg da.
2.24. Thong tin b§ ph4n
Cong ty hoat deng chu yeti trong vtrc san xuAt dien nang, cdc hoat deng Ichdc chiem trong Ichong clang ke (dtrai 10%) trong ket qua hoat deng san xuAt kinh doanh va trong t6ng gid trj tai san. Deng th&i, toin be hoat deng cua Cong ty dien ra ten lanh the Viet Nam. Do vay, Cong ty khOng lap Bdo cdo be phan theo Ilith vtrc kinh doanh
va theo khu vtrc dja I.
3. TIEN VA CAC KHOAN TU'ONG DUONG TIEN 30/06/2019 01/01/2019
VND VND
Tien mat 337.999.043 327.882.730
Tien giri ngan hang khOng Icy han 19.579.607.485 6.932.600.403
Cdc Ichodn trong &rang tien (j) 27.500.000.000 30.000.000.000
47.417.606.528 37.260.483.133
(1)Tai ngay 30/6/2019, khoan Wang dtrcmg tien la cdc lchoan tien giri c45 kj, han tit 1 thing tai cdc ngan hang: Ngan
hang TMCP An Binh; Ngan hang TMCP Viet A; Ngan hang TMCP Phuang DOng, tong se tien la 27.500.000.000
VND veld lAi suit 5,2%/nam.
4. PHAI THU NGAN HAN CUA KHACH HANG 30/06/2019 01/01/2019
Gid tri D,r phOng Gid tri Dtr phong
VND VND VND VND
a) Phil thu dia khach hang chi tiet theo khach hang co so drr 16n
- Cling ty Mua ban dien 99.752.430.798 99.235.328.887
- Phai thu khach hang khac 2.499.267.847 1.791.369.134
102.251.698.645 101.026.698.021
b) Phil thu cfia khach hang la cgc ben lien quan
101.418.186.250 100.194.898.308
(Xem th6ng tin chi tit tai Thuy4t minh 35)
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5. TRA TRU& CHO NGlitil BAN NGAN HAN 30/06/2019 01/01/2019
Gia tri Dtr phong Gia tri Dv phong
- 1-16i d6ng b6i thutng, GPMB du an xay dung Nha
may they dien Khe B6 (i)
- Cac khach hang khac
VND 18.542.167.923
2.981.385.871
VND VND VND
32.022.446.621
2.851.601.011
21.523.553.794 34.874.047.632
(i) Trong ky, Cong ty da dieu chinh giam cong ng ting tram cho Hqi d6ng b6i thuting, GPMB Dtr an xay dvng Nha may they dien Khe 136 twang frng voi phan chi phi b6i thuting, di dan da hoan thin h6 sa quyet toan (Xem thong tin
chi tiet tai Thuyet minh so 13).
6. PHAI THU KHAC NGAN HAN
30/06/2019 01/01/2019
Gia tri Du phong Gia tri Du phong
VND VND VND VND
Tam itng 977.071.590 428.200.000
Phai thu khac 1.025.534.020 878.531.586
- Lai tien grii 39.052.455 17.589.041
Thue GTGT dciu vao chua ke khai 230.223.154 558.247.666
Ccic khocin phai thu khac 756.258.411 302.694.879
2.002.605.610 1.306.731.586
7. HANG TON ICHO
30/06/2019 01/01/2019
Gia g6c Du phong Gia goo Dv phong
VND VND VND VND Nguyen lieu, vat lieu 555.090.544 528.341.095
Cong cu, dvng cv 36.734.058 32.814.064 Chi phi san xuat kinh doanh da dang 1.301.637.048 1.189.196.048
- Chi phi czia Trung tam Tu. vein Thiet ke
1.301.637.048 1.189.196.048
1.893.461.650 - 1.750.351.207
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8. CHI PHI TRA TRIJOC 30/06/2019 01/01/2019
a) Ngin hall
- C6ng co ding co xuat dOng
VND
33.179.166
VND
102.202.798
- Chi phi phat hanh trai phieu 65.000.000
- Cac khoan khac 617.252.154 315.200.623
b) Dai hkin
- Quyen sir ding tat c6 th&i han Ira tien mOt Ian (i)
715.431.320 417.403.421
878.014.475 888.125.963
- Chi phi cong co ding co ch& phan be 169.401.703 258.178.973
- Cac kho khac 37.113.637 42.415.585
1.084.529.815 1.188.720.521
() Chi phi quyen sir ding dat ce thai han 66 nam tir nam 2010 den nam 2076 tai Nha may thily dien Bac Binh.
17
MN MI SIMI 111111 GNI In MN NM Nil UN 111111 11111 MI MB NE MB as am gm NW SU
Cong ty CO phAn Phat trien Dien Imc Viet Nam Bao cao tai chinh gifra nien di) Tang 2 - CT2 - 286 Nguyen Xien, Thanh Tri, TP. Ha N(ii Ky ke toan tir ngay 01/01/2019 den ngay 30/06/2019
9. TAI SAN CO DINH HMI HiNH
Nguyen gia
Nha cua, vAt kien trirc
May ink, thiet bj Phucmg tien vAn tai, truyen can
Thiet bj, dung Cu quan 1y
COng
VND VND VND VND VND
S6 du dAu nam 1.800.682.100.610 1.620.593.730.361 12.341.289.888 2.422.710.643 3.436.039.831.502 - Dieu chinh theo Quyet roan dmgc phe duyet (7.162.284.132) (7.162.284.132) - Thanh 1Y, nhirong ban - (34.250.000) (435.711.026) (469.961.026)
SO du cuiii ky 1.800.682.100.610 1.613.397.196.229 11.905.578.862 2.422.710.643 3.428.407.586.344
Gia trj hao mon luy ke
SO du dau nam 494.675.243.361 668.294.119.108 6.612.581.670 770.309.979 1.170.352.254.118 - KhAu hao tong ky 41.265.800.622 45.180.088.145 475.869.252 179.039.559 87.100.797.578 - Thanh ly, nhtrong ban (34.250.000) (435.711.026) (469.961.026)
Se dm curli ky 535.941.043.983 713.439.957.253 6.652.739.896 949.349.538 1.256.983.090.670
Gia trj can lai
Tai ngay du nam 1.306.006.857.249 952.299.611.253 5.728.708.218 1.652.400.664 2.265.687.577.384 Tai ngay cuei ky 1.264.741.056.627 899.957.238.976 5.252.838.966 1.473.361.105 2.171.424.495.674
- Gia trj con lai cuOi ics, dm TSCD hCnr hinh da dimg the chAp, cam c6 dam bao cac khoan vay: 2.160.749.711.983 VND; Nguyen gia TSCD hau hinh cuOi ky dA khAu hao het nhung van con sir dung: 16.458.552.473VND; Nguyen gia TSCD hull hinh cuOi ky cher thanh 1y: 30.458.541VND.
18
Cling ty Co phan Phat trien Dien luc Viet Nam Bao cao tai chinh gifra nien $10
Tang 2 - CT2 - 286 Nguyen Xien, Thanh Tri, TP. Ha NOi KS, ke tan tir ngay 01/01/2019 den ngay 30/06/2019
10. TAI SAN CO DjNH VO
Nguyen gig
HiNH Quyen sir
dung dat (i) Phan mem
ke roan TSCD vo hinh
khac COng
VND VND VND VND
SO du du nam 5.684.472.483 269.088.765 91.814.590 6.045.375.838
SO dir cuOi k5' '5.684.472.483 269.088.765 91.814.590 6.045.375.838
Gig trj hao mon luy ke SO du du nam 456.587.315 153.575.916 91.814.590 701.977.821
- Khau hao tong IcY 43.619.130 20.609.994 64.229.124
So thr cu6i 14 500.206.445 174.185.910 91.814.590 766.206.945
Gia trj con lai Tai ngay dau nam 5.227.885.168 115.512.849 5.343.398.017
Tai ngay cu6i kji 5.184.266.038 94.902.855 5.279.168.893
(i) Quyen sir dung dat tai Nha may Thay dien Bac Binh, Nha may Thay dien Khe B6 va Ha NOi ducrc sir dung xay
dung Nha dieu hanh, Nha may thay dien. Gia trj can lai cuOi ky caa TSCD vo hinh da dung the chap, cam co dam bao cac khoin vay: 5.227.885.168
VND; Nguyen gia TSCD v6 hinh cu6i 1c5, da khau hao het nhung van can sir dung: 91.814.590 VND.
11. CHI PHI XAY DING CO BAN DO DANG 30/06/2019 01/01/2019
VND VND
- Nha 0 va lam viec dm CBCNV Nha may Khe Bo (i) 9.752.708.480 7.263.238.288
- Thiet bi quan tic Nha may thay dien Khe BO 436.779.500 436.779.500
- Hang muc xir 15, sat 10 ha km bey phai Nha may Khe B6 (n) 3.596.616.115
- Xir 15, sat trugt taluy cluung thuOc dutmg tranh ngap Quac 10 7 4.431.352.013
Nha may Khe BO (iii)
- Du an Kenh dan nu& - Nha may Nam MA (iv) 2.059.975.772
- Cong tinh khat 2.897.511.480 216.249.190
23.174.943.360 7.916.266.978
(i) Hang muc Nha va lam viec cua CBCNV Nha may Khe B6 thuOc to hap Du an nha may they dien Khe B6 tai xa Tam Quang, huyen Tucmg Duang, tinh Nghe An, vai tang mac dau to la hail 19 t5, (fang. Hang muc nay bit dau trien khai tir thang 05/2017. Du an se hoan thanh town b0 va dua vao sir dung vao cuai nam 2019.
(ii) Hang muc xir 151 sat 16 ha km ba phai thuOc Du an nha may they dien Khe Bo tai xa Tam Quang, huyen Tuang
Ducmg, tinh Nghe An, vOi tong mirc dau tir la hon 16 t5, Clang. Hang muc bat dau trien khai tir dau ram 2019 va du kien hoan thinh tong nam 2019.
(''') Hang muc xa 15, trucrt taluy ducrng dutmg tranh nap Quac 10 7 thuOc Du an nha may they dien Khe Bo tai xa
Tam Quang, huyen Tucrng Ducmg, tinh Nghe An, vai tong mac dau to la him 6 t5,. Hang muc trien khai tir dau nam
2019 va du kien hoan thinh tong nam 2019.
19
Cong ty Co Obit PhAt trien Dien hp Viet Nam BA° coo tai chinh gi&a nien di)
Tang 2 - CT2 - 286 Nguyen Xien, Thanh Tri, TP. Ha Nei Ky ke Wan tir ngay 01/01/2019 den ngay 30/06/2019
(1") Hang muc Kenh clan ntrac thuc Nha may thily dien Nam Ma tai xa Cao B6, huyen Vi Xuyen, tinh Ha Giang, vai
tong mirc dau to hcm 7 ty deng. Hang muc bat dau thuc hien tir thing 03/2019 va du kin hoan thanh trong nom
2019.
12. CAC KHOAN DAU TAI CHINH DAI HAN
Dau tv gep yen vito dart vj khac 30/06/2019 ' 01/01/2019
Gid g6c Du phi:mg Gid g6c Du phong
VND VND VND VND
Cong ty Co phan Thuy dien Cain Son 1.950.000.000 1.950.000.000
1.950.000.000 - 1.950.000.000
Cong ty chua xac dinh gid trj hqp ly cua khoan dau to tai chinh nay do Chuan muc Ke Wan Viet Nam, Che dO Ke Wan doanh ng,hiep Viet Nam chua c6 huang dan cu the ve viec xac djnh gid tri hop ly.
COng ty thuc hien dau to gop von vao Cong ty Co phan Thay dien Cam Son tai xa Huong Lac, huyen Lac Giang, tinh Bac Giang v&i ty' le lqi ich va quyen bieu quyet tuong img la 7,46%. Float deng sin xuat kinh doanh chinh cua
ding ty nay la san xuat dien nang.
13. CHI PHI PHAI TRA NGAN HAN 30/06/2019 01/01/2019
VND VND
- Chi phi lai vay 1.616.079.472 310.262.486
- Trich truck chi phi bei thu6ng, di dan va tai dinh cu du an Nha
may Thiry dien Khe Be (I)
29.838.333.818 45.041.162.900
- Chi phi sira chaa 3.002.571.906 2.119.220.115
- Chi phi phai tra khdc 3.473.740.928 545.442.600
37.930.726.124 48.016.088.101
(I) Theo hue:mg clan tai Cong van se 706/EVN-TCKT ngay 09/02/2018 ctia Tap down Dien luc Viet Nam, Cong ty thuc hien trich truac chi phi Nil thuerng, di dan va tai dinh cu da hoan thanh nhung chua &roc nghiem thu kh6i lucing de tam tang gid tri tai san co djnh doi vOi Nha may Thily dien Khe Be. Co sO trich truck dui tr8n cdc h6 so phe duyet quyet town den ba, bien ban kiem tra hien truemg xac titian ichei luting thi ding, cdc he so ky IC& va danh
thuat veri nha that'. Trong ky, C6ng ty thuc hien giam trich chi phi bei thutmg, di dan phan da hoan thien he so quyet town tucmg Ung voi khoan giam cong no img truOc cho Hei ding bei thutrng, GPMB Du an xay dung Nha may they dien Khe Be (Xem thong tin chi tiet Lai Thuyet minh se 5).
20
C5ng ty Co phan Phat tritn Hign Itm Vi?t Nam Bao cgo tai chinh giCha nien (15
Tang 2 - CT2 - 286 Nguyen Xi6n, Thanh Tri, TP. Ha N5i KY kt town to ngay 01/01/2019 den ngay 30/06/2019
14. PHAI TRA KHAC NGAN H.1 30/06/2019 01/01/2019
VND VND
Kinh phi cong down 70.234.862 23.197.891
Cdc khoin phai tra, phai n5p khdc 138.657.592.849 23.146.307.842
Co tcic, lqi nhucin phcii Ira 137.397.741.307 21.682.631.909
Phai tra nq HOi d'dng boi thrthng, GPMB (The an xcly citing 1.000.000.000 I.obo.000.000
Nha may the°, dien Khe B4) tan vay von tam thoi
Phan tra, phai m5p khac 259.851.542 463.675.933
138.727.827.711 23.169.505.733
21
11111 INN MI NMI N— EN NEI NIB NIB an UM 1=1 NM no MN nig an um no
COng ty Co phAn Phat trien Dien Ikre Viet Nam TAng 2 - CT2 - 286 Nguyen Xien, Thanh Tri, TP. Ha N6i
Bito cao tai chinh girra ran d6 KS/ town tir ngay 01/01/2019 den ngay 30/06/2019
15. PHAI TRA NGU'Ocl BAN NGAN HiNN
Phai tra ngulri ban chi tiet theo so dir Krn
30/06/2019 01/01/2019 Gia tri SO cO kha nang
tra nq Gia tri S6 cO kha nang
tra nq VND VND VND VND
- Cong ty CO phan Ca khi Dien luc 7.806.500.240 7.806.500.240 10.437.529.475 10.437.529.475 - C6ng ty CO phan Ca dien Mien Trung 5.142.705.311 5.142.705.311 5.142.705.311 5.142.705.311 - Phai tra cho cdc d6i tucmg khic 15.478.560.333 15.478.560.333 26.610.139.160 26.610.139.160
28.427.765.884 28.427.765.884 42.190.373.946 42.190.373.946
16. TRUE VA CAC KHOAN PHAI NQP NHA NireiC
SO phai thu S6 phai n6p
dAu ky dAulc9 S6 phai n6p
trong kj/ S6 da thtrc
flop trong kje
SO phai thu SO phai n6p
cu6i ky cu6i ky VND VND VND VND VND VND
Thue gia trj gia tang 4.377.602.323 23.857.079.314 24.313.338.390 3.921.343.247 Thue thu nhAp doanh nghiep 6.682.749.529 11.330.753.630 11.763.451.820 6.250.051.339 Thue thu nhAp ca nhan 1.412.174.653 1.125.086.128 2.414.253.921 123.006.860 Thue tai nguyen 3.206.452.353 19.697.389.027 19.240.079.371 3.663.762.009 Thue nha (tat va tien thud' dat 2.113.218 2.113.218 Cac Ioai thud' khac 6.000.000 6.000.000 Cdc khoan phi, re phi va cac khoan phai n6p khac 10.454.943.600 5.207.862.760 9.089.066.560 6.573.739.800
26.133.922.458 61.226.284.077 66.828.303.280 20.531.903.255
Quyet town thud' cua Cong ty se chju skr kiem tra cua co quan thug. Do viec ap dung luAt va cdc quy djnh ve thud' doi vai nhieu loai giao djch khdc nhau cO the duqc giai thfch theo nhieu cdch khdc nhau, s6 thud dtrqc trinh bay tren Bao cdo tai chit-1h giifa nien d6 ca the bj thay d6i theo quyet dinh cua ca quan thud'.
22
MIN WEI MN Nisi no oils gm gm gm an me gm mg am us an mg um on
Cling ty CO phin Phat trien Dien lur Viet Nam Bao cao tai chinh Oita Men dO Ting 2 - CT2 - 286 Nguyen Xien, Thanh Tri, TP. Ha N6i Ky ke toan tir ngay 01/01/2019 dgn ngay 30/06/2019
17. VAY VA NQ THUE TAI CHINH
a) Vay ngin h@n Vay ngin han
Vay dai han den han tra
b) Vay dhi h@n
Vay dai han
Khoan dgn han tra trong yang 12 thang
Khoan den han tra sau 12 thang
01/01/2019 Trong ky 30/06/2019 Gia tri So c6 kha
nang tra ng Tang Giarn Gia tri S6 c6 kha
nang tra np VND
4.599.993.106
379.100.000.000
VND
4.599.993.106
379.100.000.000
VND
45.071.069.236
383.100.000.000
VND
4.599.993.106
379.100.000.000
VND
45.071.069.236
383.100.000.000
VND
45.071.069.236
383.100.000.000
383.699.993.106 383.699.993.106 428.171.069.236 383.699.993.106 428.171.069.236 428.171.069.236
1.050.957.815.614 1.050.957.815.614 674.485.661 139.550.000.000 912.082.301.275 912.082.301.275
1.050.957.815.614 1.050.957.815.614 674.485.661 139.550.000.000 912.082.301.275 912.082.301.275
(379.100.000.000) (379.100.000.000) (383.100.000.000) (379.100.000.000) (383.100.000.000) (383.100.000.000)
671.857.815.614 671.857.815.614 528.982.301.275 528.982.301.275
23
UM MIMI MINI MIN UM =II all NMI NIB SIM me MB an gig MB
Cting ty a !Alan nit trien Dien luc Viet Nam Tang 2 - CT2 - 286 Nguyen Xien, Thanh Tri, TP. Ha Nei
Sao cao tai chinh gift -a nien de Ky ke town tir ngay 01/01/2019 den ngay 30/06/2019
Hinh thirc dam bao 30/06/2019 01/01/2019 VND VND
45.071.069.236 4.599.993.106 Tin chap 45.071.069.236 4.599.993.106
383.100.000.000 379.100.000.000
The chap 328.000.000.000 328.000.000.000
The chap (') 22.000.000.000 18.000.000.000
The chap (') 12.000.000.000 12.000.000.000
The chip (t) 21.100.000.000 21.100.000.000
428.171.069.236 383.699.993.106
Thong tin chi tit lien quan den cac khoin vay ngin hen:
Chi tiet cac khoan vay ngan han tit ngan hang va cac to chile tin dung khac cea Ong ty nhu sau:
Loai tien Lai suat nam Mnc dich vay
Vay ngin han - Cong ty Co phan Tai chinh Din Luc VND Theo timg khe BO sung von Iuu Ong
irk !than nq phuc vu san xuat kinh doanh
Vay va nq dal hail den han tra - Ngan hang Phi trier' Viet Nam - Chi nhanh Nghe An VND 6,9°Ainam Be sung win cho du
an they dien Khe Be - Ngan hang TMCP DAu to va Phat trien Vi't Nam - Chi VND Thay dei theo BO sung von cho du
ithanh Tay HO
tiled ky
an they dien Khe BO - Ngan hang TMCP An Binh - Chi nhanh Quang Ninh VND Thay dei theo BO sung von cho du
th&i Icy
an they dien Khe BO
- Ngan hang TMCP Tien Phong - Chi nhanh Tay HA Nei VND Thay doi theo BO sung von cho du thei Icy
an they dien Khe Be
Cong ty CO phAn Mat trien Dien Iyc Viet Nam Tang 2 - CT2 - 286 Nguyen Xien, Thanh Tri, TP. Ha Nei
Thong tin chi tiet lien quan den cac khoan vay dii han: Dieu khoan va dieu kien cua khoan vay dai han hien cern se du nhu sau:
Loai tien Lai sat nam
Vay dhi han
Ngan hang TMCP An Binh - Chi nhanh Quang Ninh + Hop clang tin dung so 5471/16/7D-7T/X4 ngay VND
12/01/2017 Ngfin hang Phat trien Viet Nam - Chi nhanh Nghe An
+ Hop clang so 70/2008/HDTD ngay 08/03/2008 VND va cac Hop clang sira dai be' sung
Ngan hang TMCP Dau to va Phat trien Viet Nam - Chi nhanh + Hop ddng tin dung so 02/2015/7757730/HDTD VND
ngay 26/08/2015 Ngan hang TMCP Tien Phong - Chi nhanh Tay Ha Nei + Hop clang 93 -21.08.15/HDTD/TPBANK.THN VND
ngay 03/12/2015 + Hop cld'ng 155-26.11.15/HDTD/TPBANK.THN VND
ngay 18/12/2015
Thay dai theo thai ky
6,9%/ncim
Thay dai theo thoi ky Thay dai theo thai 19)
Tay HO Thay dal theo Mai ky
111111 IIM 1E11 111M Mill as an MN um In am am — r an mg aim
Rao can tai chinh giera Men de Ky ke town tir ngay 01/01/2019 den ngay 30/06/2019
Nam dao Hinh thqc Muc dich vay han dam bao 30/06/2019 01/01/2019
VND VND
128.000.000.000 132.000.000.000 Ba sung von phuc vu du an May dien Khe Ba
2026 Th'j chap (a) 128.000.000.000 132.000.000.000
535.466.301.476 655.466.301.476
Ba sung van phuc vu du an thziy dien Khe Ba
2020 Tlfj chap t̀) 535.466.301.476 655.466.301.476
181.200.000.000 187.200.000.000 Ba sung van phuc vu du an dui)/ dien Khe Bd
2025 TM chap° 181.200.000.000 187.200.000.000
67.415.999.799 76.291.514.138 BC; sung van phuc vu du an 'Wry dien Khe Ba
2025 l'he chap @ 39.393.721.102 41.393.721.102
Bo sung van phuc vu du an thziy dien Bac Binh
2020 77?' chap N 28.022.278.697 34.897.793.036
912.082.301.275 1.050.957.815.614
Khoan den han tra trong yang 12 thing (383.100.000.000) (379.100.000.000)
Khoan den km tra sau 12 thing 528.982.301.275 671.857.815.614
(1) Cac khoan vay tir cac ngan hang chivy bao dam bang cac hqp doing the chap va da duqc dang kj, giao dich dam bao day
18. PHAI TRA NQI BQ DAI HAN
Day la khoan trich trtrac Nguyen gia TSCD tam tang dm Nha may Thny dien Bac Binh. Viec hach tan va theo dOi tren khan mqc nay duqc thqc hien theo Cong van so 12227/BTC-CDKT ngay 03/09/2015 dm Be Tai chinh ve viec chap than Che de Ice tan dm Tap down Dien lqc Viet Nam.
25
111111 MB MO MI NM NO INS SO UM In NM 1111111 am is am MIN '
Cling ty Co phan Phat trier] MO lor Vi0 Nam Tang 2 - CT2 - 286 Nguyen Xien, Thanh Trl, TP. Ha N6i
Bao cao tai chinh gift-a nien d6 KS( ke town tir ngay 01/01/2019 den ngay 30/06/2019
19. VON CHU So 111111.1
a) Bang difii chieu bien dcing cfia vim cha hCru V6n gOp dm chi" s6
hfru Thang du von
c6 phAn VOn khdc cua
chu sa htfu Qu9 dAu tu
phat trien Lcri nhuan chua
phan ph6i ging
VND VND VND VND VND VND SO dir dAu kj, trit6c 1.024.930.980.000 2.963.476.440 3.925.008.073 11.068.256.211 162.196.387.874 1.205.084.108.598 Lai trong IcS, tnrac 52.108.328.402 52.108.328.402 Trich lap qu9 dAu tu phat trien 8.108.942.616 (8.108.942.616) Trich lap qu9 khen thuong (7.590.824.845) (7.590.824.845)
SO dir cu6i ky trit6c 1.024.930.980.000 2.963.476.440 3.925.008.073 19.177.198.827 198.604.948.815 1.249.601.612.155
SO dir dau ky nay 1.065.896.290.000 2.963.476.440 5.052.019.891 18.050.187.009 172.768.447.829 1.264.730.421.169 Lai trong ky nay 63.929.786.014 63.929.786.014 Trich lap qu9 dAu to phat trien 52.287.933.983 (52.287.933.9'83) Giam quy khen thuang phfic lqn (i) 966.557.243 966.557.243 Trich lap qu9 thirang ban dieu hanh (311.133.333) (311.133.333) Chi tra c6 tut bang tien mat (117.248.591.900) (117.248.591.900)
SO du. cad ky nay 1.065.896.290.000 2.963.476.440 5.052.019.891 70.338.120.992 67.817.131.870 1.212.067.039.193
(I): Day la s6 giam trich lap Quy khen thuang, ph& Icri so WA s6 Cong ty da tam trich trong nam 2018.
26
Cling ty CO phin Phat trien Dien luc Viet Nam Bao cao tai chinh girra nien d6 TAng 2 - CT2 - 286 Nguyen Xien, Thanh Trl, TP. Ha N6i KS, ke toan tir ngay 01/01/2019 den ngay 30/06/2019
Theo Nghi quyet ctla Dai h6i d6ng c6 eking s6 400/NQ-VNPD-DHDCD ngay 25/04/2019, COng ty thuc hien ding b6 viec phan phei lqi nhuan nam 2018 nhu sau:
s6 lien Ty 16 VND
Fat quA kinh doanh sau thus (1) 169.730.235.416
Lcri nhuan eac nam tnrac de lai (2)
3.038.212.413
Tong Iqi nhigin dirgc phan ph6i (3) = (1) + (2)
10'0,00% 172.768.447.829
Trich Quy khen thuang, pinic lcri (i)
2,08% 3.596.320.616
Trich Quy thtrang ban dieu hanh
0,18% 311.133.333
Trich Quy Dau to phat trien 30,26% 52.287.933.983
Chi tra c6 tuc 67,86% 117.248.591.900
(twang ling mji co phan nkin 1.100 VND) Trong nam 2018, Cong ty da tam trich Quy khen thuang, plitc Iqi vii tang s6 tien la 4.562.877.859, cao hon so
veri s6 duqc Dai h6i d6ng c6 eking phe duyet la 966.557.243 VND, Cong ty da thuc hien giam khoan trich nay trong
IcS'•
b) Chi tiet von dila fir cila chi so' hfra 30/06/2019 TS/16 01/01/2019 Ty 16
VND VND
T6ng Cling ty Phat din 1 390.622.360.000 36,65% 390.622.360.000 36,65%
Cong doan Din luc Viet Nam 34.611.010.000 3,25% 34.611.010.000 3,25%
Cling ty CP Nhiel din Pha Lai 113.116.570.000 10,61% 113.116.570.000 10,61% Cong ty CP DAu to Xay dung Than L6c 182.992.810.000 17,17% 182.992.810.000 17,17%
Co &rig khac 344.553.540.000 32,32% 344.553.540.000 32,32%
Cong 1.065.896.290.000 100% 1.065.896.290.000 100%
c) Cac giao djch vt von v&i cac chu ham va plain ph6i c6 tur, chia nhutin 6 thing clau 6 thang diu
nam 2019 nam 2018 VND VND
V6n diu to cua chit s& ht u - VOn gop dOu nom 1.065.896.290.000 1.024.930.980.000 - Van gap cuori ky 1.065.896.290.000 1.024.930.980.000
Co nrc, Iqi nhuan tra cho chu sa hfftt Ca tic, Iqi nhu On phai tra tiliu nam 21.682.631.909 16.678.959.753
tik, 10 nhuOn phai tra trong Ic-S) 117.248.591.900
+ CO tire chia tren Iqi nhuan nam truac 117.248.591.900
Co tic, 10 nhuOn dei chi tra bang tin 1.533.482.502 1.445.367.147
+ Co nrc chia tren lqi nhuan nam truck 1.533.482.502 1.445.367.147 Co tic, 10 nhu On phai tra cuoi kJ) 137.397.741.307 15.233.592.606
27
COng ty Co phAn That trien Dien lyre Viet Nam Tang 2 - CT2 - 286 Nguyen Xien, Thanh Tri, TP. Ha NOi
Bao cao tai chfnh gifta nien dO KS, ke town tir ngay 01/01/2019 den ngay 30/06/2019
d) CO phieu 30/06/2019 01/01/2019
S6 luong c6 phieu clang k9 phat hanh 106.589.629 106.589.629
S6 lugng co phieu da phat hanh va g6p von day du 106.589.629 106.589.629
- Cophibpha thong 106.589.629 106.589.629
SO luting a phieu dang luu hanh 106.589.629 106.589.629
- Co phiiu phd th6ng 106.589.629 106.589.629
Menh gia cO phieu dang luu hanh: 10.000 VND/ Co phieu
e) Cac quy cult ding ty 30/06/2019 01/01/2019
VND VND
- Quy deu to phat trien 70.338.120.992 18.050.187.009
70.338.120.992 18.050.187.009
20. CAC ICHOAN MVC NGOAI BANG CAN DOI ICE TOAN VA CAM KIT THUE HOAT DQNG
a) Tai san thug ngohi
C6ng ty c6 kj, cac hqp dOng thug elk sau:
Dien tfch Myc Bich s0 (m2) dune
13.694,90 Xay dung van phang lam viec
725.969,90 Xay dung van phong lam viec va nha may they dien
673 .497,00 Xay dung nha may thus, dien
77.690,00 Xay chmg nha may thiiy dien
STT Ten khu dAt
1 Nha may thily dien Bic Blnh, xa Song Lily, huyen Bic Binh, tinh Binh Thuan
2 Nha may they dien Bic Binh, xa Song Lily, huyen Bic Binh, tinh Binh Thuan
3 Nha may thus, dien Khe B6, xa Tam Quang, huyen Tuong Ducrng, tinh Nghe An
4 Nha may thily dien Nam Ma, xa Cao B6, huyen Vi Xuyen, tinh Ha Giang
Van ban phi!) IS,
Giay chimg !than quyen SDD, quyen se, hilu nha a va tai san gin lien vai (lit do UBND tinh Binh Thuan cap
GiAy chirng nhan quyen SDD, quyen so hau nha a va tai san gin lien vai dAt do UBND tinh Binh Thuan cap
GiAy chi:mg nhan guy& SDD, quyen sa hie nha a va tai san gin lien vai dAt do UBND tinh Nghe An cap. Giay chimg nhan quyen SDD, quyen sa hal nha a va tai san gin lien vai dAt s6 BD 132604 do UBND tinh Ha Giang cap.
TWA han
Thai han sir dkmg den het ngay 19/2/2064. Nha nuac cho thug dAt tra tien hang nam
Thai han sir dung den het ngay 22/2/2076. Nha nuac cho thug dat Ira tien mOt lan cho ca thai gian thug.
Thai han sir clung den 08/08/2057. Nha nuac cho thug dAt tra tien hang nam. Thai han sir dung den 14/07/2058. Nha nuac cho thug dat tra tien hang nam.
b) Ngoai tg cac loci 30/06/2019
01/01/2019
USD
1.782,40
2.369,10
28
C8ng ty Co Olin Phat trier' Dien Itrc Viet Nam Bac, cao tai chinh giu'a nien d8 Tang 2 - CT2 - 286 Nguyen Xien, Thanh Trl, TP. Ha N8i KS, ke town tir ngay 01/01/2019 den ngay 30/06/2019
21. TONG DOANH THU BAN HANG VA CUNG CAP DICH VI; 6 thang dau
nam 2019 6 thang du
nam 2018
VND VND
Doanh thu ban dien thucmg phalli 261.220.151.071 258.641.084.182
- Nha may NOM Ma 5.379.896.576 4.537.513.756 - Nha may Bac Binh 72.642.566.202 59.779.958.690 - Nha may Khe Bj 183.197.688.293 194.323.611.736
261.220.151.071 258.641.084.182
Doanh thu (lei vol cac ben lien quan 213.180.045.141 258.605.673.703
(Xem chi tier Lai Thuyet minh se, 35)
22. GIA VON HANG BAN 6 thang du 6 thing dau
nam 2019 nam 2018 VND VND
Gia von dm ban dien thucmg pharn 129.182.588.356 135.524.651.203 - Nha may NOM Ala 2.606.091.134 2.115.289.061 - Nha may B'ac Binh 29.699.045.159 31.011.272.506 - Nha may Khe BJ 96.877.452.063 102.398.089.636
129.182.588.356 135.524.651.203
23. DOANH THU HOAT DQNG TAI CHINH
6 thang dau nam 2019
6 thang du nam 2018
VND VND Lai tien giri, tien cho vay 407.716.591 2.592.298.823 Lai chenh lech ty gia phat sink trong Icy 1.857.315.063 Lai chenh lech ty gia do &rill gia lai so du cuei Icy 375.395
2.265.407.049 2.592.298.823
24. CHI PH! TAI CHiNH
6 than &au 6 thang du nam 2019 nam 2018
VND VND Lai tien vay 41.508.739.554 49.694.154.379 Le chenh lech ty gia do danh gia lai s6 du cu6i ky 62.084.135 Chi phi tai chinh khac 2.320.000
41.508.739.554 49.758.558.514
29
Cpng ty Co phan Phat tritn Din iuc Vi4 Nam Tang 2 - CT2 - 286 Nguyen Xi6n, Thanh Tri, TP. Ha Nir;oi
Bao cao tai chinh giUa nien di) Ky ke town tir ngay 01/01/2019 den ngay 30/06/2019
25. CHI PH! QUAN DOANH NGHI$P 6 thang dau 6 thang dau
nam 2019 nam 2018
VND VND
Chi phi nguyen Ru, vat lieu 371.482.691 383.600.879
Chi phi nhan Ong 7.922.129.863 8.269.211.533
Chi phi ding cu, dung cu, d6 dung 126.810.815 97.446.382
Chi phi khau hao tai san co djnh 1.808.780.745 1.197.731.456
Thu& phi va 1 phi 29.055.727 45.213.854
Chi phi djch vu mua ngoai 828.014.785 635.072.365
Chi phi khac bang tien 3.101.061.423 3.735.154.162
14.187.336.049 14.363.430.631
26. THU Nfli.t.P KHAC 6 than du 6 thang dau
nam 2019 nam 2018
VND VND
Thu nhap tir thanh 1y, nhucmg ban TSCD 101.200.000
Cac khoan khac 35.570.337 3.854.545
136.770.337 3.854.545
27. CHI PHI KHAC 6 than du 6 than dau
nam 2019 nam 2018
VND VND
Thu lao HDQT khong truc tie) dieu hanh 240.000.000 207.920.000
HS try khic phyc bao hit tai huyti Tircmg Ducmg 3.229.658.946 562.578.000
Cac khoan khac 13.465.908 17.676.365
3.483.124.854 788.174.365
30
Cong ty Co Obi Phat trien Dien luc Viet Nam Bao coo tai chinh giva nien dO Tang 2 - CT2 - 286 Nguyen Xien, Thanh Trl, TP. Ha Ky ice tan tir ngay 01/01/2019 den ngay 30/06/2019
28. CHI PHI THUE THU NHAP DOANH NGHIP HI$N HANH 6 thdng dau
nam 2019 6 thong dau
nam 2018
VND VND
Tang 10 nhuan ke todn truck thus TNDN 75.260.539.644 60.802.422.837
Cdc khoan dieu chinh tang 240.000.000 207.920.000
- ThU lao HDQT khong trzfc tidp didu hanh 240.000.000 207.920.000
T6ng thu nhap chju thus TNDN 75.500.539.644 61.010.342.837 37.806.996.662 25.930.601.517
Thu nhap chlu thud TNDN theo thud sucit phd thong (20%)
Thu nhap uu da7 50% thud TNDN tat Nha may Khe B"j, 37.693.542.982 35.079.741.320
Chi phi thus TNDN hien hanh 11.330.753.630 8.694.094.435
- Chi phi thus TNDN tren thuS suat ph6 th6ng 7.561.399.332 5.186.120.303
- Chi phi thus TNDN phdt sinh tai Nha may Khe BO 3.769.354.298 3.507.974.132
Thus TNDN phai nOp dau nam 6.682.749.529 6.052.343.605
Thus TNDN da nOp trong ky (11.763.451.820) (10.541.000.078)
Thus TNDN phai nOp cool kj, 6.250.051.339 4.205.437.962
29. LAI CO BAN TREN CO PHIEU
Viec tinh town lai co. ban tren c6 phieu cO the phan ph6i cho cdc c6 dong set hau c6 phan ph6 thong cUa Cong ty dugc thkrc hien dkra tren cdc s6 lieu sau:
6 than dau nam 2019
6 thong dau nam 2018
VND VND
Lgi nhuan thuan sau thus 63.929.786.014 52.108.328.402 Lcri nhuan phan b6 cho c6 phieu ph6 thong 63.618.652.681 52.108.328.402
Co phieu ph6 thong Itru hanh binh quan trong k5' 106.589.629 102.493.098
Lai co ban tren co phieu 597 508
C 6ng ty aura cO du tinh trich Quy khen thuang, phiic lqi va Quy thugng Ban dieu hanh tren Lgi nhuan sau thus tai cdc then diem lap Bdo coo tai chinh.
31
COng ty a phan Phat trien Dien Ikrc Viet Nam Tang 2 - CT2 - 286 Nguyen Xi4n, Thanh Tri, TP. Ha NOi
Bao cao tai chinh gi&a Men de Ky ke town tit ngay 01/01/2019 den ngay 30/06/2019
30. CHI Nit SAN XUAT KINH DOANH THEO YEU TO 6 thang dau 6 than du
nam 2019 nam 2018
VND VND
Chi phi nguyen lieu, vat lieu 505.823.583 519.563.222
Chi phi nhan ding 14.572.854.669 13.692.304.828
Chi phi ding cu, dung cu, d dung 798.383.746 200.843.862
Chi phi khau hao tai san c6 djnh 87.165.026.702 91.324.825.102
Chi phf sira chaa tai san c6 djnh 1.849.033.647 2.645.474.084
Thue, phi va le phf 30.389.602.014 31.826.727.231
Chi phf dich vu mua ngoai 3.306.331.236 4.571.193.730
Chi phi khac bang tien 4.895.309.808 5.111.012.775
143.482.365.405 149.891.944.834
31. CONG CIJ TAI CHINH Cac loai Cling cu tai chinh cua C6ng ty bao g6m:
Gia tri so ke toan
30/06/2019 01/01/2019
Gia g6c Du phong Gia gOc Du phong
VND VND VND VND
Tai san tai chinh Tien va cac khoan wan 47.417.606.528 37.260.483.133 dtrcmg tien
Phai thu khach hang, 104.254.304.255 102.333.429.607 phai thu khac
151.671.910.783 139.593.912.740
Gia tri so ke toan
30/06/2019 01/01/2019
VND VND
Nq phai tra tai chinh
Vay va nq
957.153.370.511
1.055.557.808.720
Phai Ira ngu6i ban, phai tra khac
167.155.593.595
65.359.879.679
Chi phi phai tra
39.552.239.808
49.882.224.945
1.163.861.203.914 1.170.799.913.344
Tai sari tai chinh va nq phai tra tai chinh chua duqc danh gia theo gia tri hqp 15, tai ngay ket thfic k5' ke town do Thong to so 210/2009/TT-BTC va cac quy djnh hien hanh yeu caw trinh bay Bao cao tai chinh va thuyet minh thong tin d6i vai cong cu tai chinh nhung khong dua ra htrang dan twang ducrng cho viec danh gia va ghi nhan gia trj hqp 15/ cua cac tai san tai chinh va nq phai tra tai chinh.
Quin IS, nii ro tai chinh Rai ro tai chinh cua Cong ty bao gOm rui ro thj tru6ng, rai ro tin dung va rai ro thanh khoin. Cong ty da xay dung he thong kiem scat nham dam bao sg can bang 6 mirc hqp 15, giaa chi phi rui ro phat sinh va chi phf quan IS, rui ro.
Ban TOng Giam dOc Cong ty c6 trach nhiem theo d6i quy trinh quan IS, rai ro de dam bao sir can bang hqp ly gitta rui ro va kiem soat raj ro.
32
Ging ty Ce phan Phdt trien Dien Icrc Viet Nam Bao cdo tai chinh gid.a nien de Tang 2 - CT2 - 286 Nguyen Xien, Thanh Tri, TP. HA N0i KY ke town tir ngay 01/01/2019 den ngay 30/06/2019
Rui ro thi truang Hoat ding kinh doanh ctia Cong ty se chu yeu chju rui ro khi co su thay d6i ve ty gia hei doai va lai suet.
Rui ro ye t$ gia hei doai: COng ty chju rui ro ye ty' gia do gia trj hop ly cua cac lung tien trong ttrcmg lai cue met c6ng cu tai chinh se bien
dung theo nhung thay dei cua tj, gia ngoai to khi cac khoan vay, doanh thu va chi phi dm Cong ty ducic th,rc hien
bang dcm vi tien to khac vii ding Viet Nam.
!tin ro ve lai suit: C6ng ty chju rui ro ve lai suet do gia tri hop 1y cua cac 1uOng ten tong tuong lai cua met cong cu tai chinh se bien
&ling theo nhang thay dei cua lai suet thi truing khi Cling ty c6 phat sinh cac khoan tien gui cO hoac kh6ng co ky
han, cac khoan vay va no chiu lai suet tha n6i. Cong ty quan 1y rui ro lai suet bang cach phan tich tinh hlnh canh
tranh tren thj truing de cO diroc cac lai suet c6 kri cho muc dich cua Cong ty.
Rai ro ttn ding Rui ro tin dung IA rui ro ma mot ben tham gia trong met ding cu tai chinh hoac hop ding kh6ng co kha nang thuc hien duoc nghia vu dm minh clan den ten that ve tai chinh cho C6ng ty. C6ng ty co cac rui ro tin dung tir hoat dung deng san xuet kinh doanh (chir yeti dei vo i cac khoan phai thu khach hang) va hoat ding tai chinh (bao g8m tien gui ngan hang va cac ceng cu tai chinh khac)
Tir 1 nam tra Tren 1 nam
xu6ng den 5 nam Tren 5 nam COng
Tai ngiy 30/06/2019 VND VND VND VND
Tien NI cac khoan tuong dtrcrng tien
47.417.606.528 47.417.606.528
Phai thu khach hang, phai thu khac
104.254.304.255 104.254.304.255
ging 151.671.910.783 151.671.910.783
Tai ngay 01/01/2019 Tien va cac khoin tuong ducmg tien
37.260.483.133 37.260.483.133
Phai thu khach hang, phai thu khac
102.333.429.607 102.333.429.607
COng 139.593.912.740 139.593.912.740
Rui ro thanh khorin Rui ro thanh khoan la rui ro Cong ty gap khO khan khi thuc hien cac nghia vu tai chinh do thieu vein. RUi ro thanh khoan cua Cong ty chit yeu phat sinh tir viec cac tai san Gal chinh va no phai tra tai chinh co cac thai diem dao han khac nhau.
Thai han thanh town cua cac khoan no phai tra tai chinh dua ten cac khoan thanh town du kien theo hop doing Oren ca se clang tien cea cac khoan g6c) nhu sau:
33
Rao cao tai chfnh giCra nien de Tang 2 - CT2 - 286 Nguyen Xien, Thanh Tri, TP. Ha Nei Ky ke town tir ngay 01/01/2019 den ngay 30/06/2019 Cong ty CO phAn Phat trier' Dien luc Viet Nam
Tir 1 nam tra xueng
Tren 1 nam den 5 nam
Tren 5 nam COng
Tai ngay 30/06/2019
VND VND VND VND
Vay va no 428.171.069.236 460.982.301.275 68.000.000.000 957.153.370.511
Phai tra ngtroi ban, phai tra khac
167.155.593.595 167.155.593.595
Chi phi phai tra 39.552.239.808 39.552.239.808
634.878.902.639 460.982.301.275 68.000.000.000 1.163.861.203.914
Tai ngay 01/01/2019 Vay va no 383.699.993.106 548.857.815.614 123.000.000.000 1.055.557.808.720
Phai tra nguOi ban, phai tra Ichac
65.359.879.679 65.359.879.679
Chi phi phai tra 49.882.224.945 49.882.224.945
498.942.097.730 548.857.815.614 123.000.000.000 1.170.799.913.344
C6ng ty cho rang mire de tap trung raj ro d6i vdi viec tra no la c6 the kiem soat ducc. COng ty c6 kha nang thanh town cac Ithoan no den han tir dOng tien tir hoat deng kinh doanh va tien thu tir cac tai san tai chinh dao han.
32. THONG TIN BO SUNG CHO CAC KHOAN WIC MINH BAY TRONG BAO CAO LIAJ CHUYEN TIEN TE GIVA NIEN DO
a) SO tien di vay thrc thu trong ky Toan b4 s6 tien vay nhan &roc phan anh ten Bao cao Ulu chuyen tien to la tien thuc thu tir di vay theo khe uOc thong thuOng.
b) SO tien da thyc tra g6c vay trong ky Toan be s6 tien vay da tra trong ky phan anh tren Bao cao Ltru chuyen tien to la tien dux tra no g6c vay theo khe tree thong thuOng.
33. THONG TIN KHAC
Thuc hien Nghi quyet so 400/NQ-VNPD-DHDCD ngay 25/04/2019 dm Dai hei deng co d6ng thuOng nien nam 2019, Cong ty da trien khai cac thu tuc de phat hanh trai phieu rieng le. Ngay 18/07/2019, MI dog Quan trj Cong ty da ban hanh nghj guy& so 719/NQ-VNPD-HDQT th6ng qua phtrang an Oat hanh trai phieu rieng le nam 2019 vii mot so thong tin co ban sau:
T6 chirc Oat hanh: Cong ty Co phan Phat trien Dien luc Viet Nam; Dja diem phat hanh: Viet Nam; SO lucmg du kien plat hanh: 2.000 trai phieu, chia lam 2 dot; Menh gia: 100.000.000 VND/trai phieu, tucrng dtrcmg 200.000.000.000 VND; HInh Trai phieu kh8ng chuyen del, doge bao dam bang tai san; Phuong tilde phat hanh: Phat hanh trai phieu rieng le thong qua dai lY Oat hanh cho chrai 100 nha dau ttr khong ke nha dau to cluing khoan chuyen nghiep trong vong 01 nam ke tir ngay hoin thanh dot phat hanh; Muc dich sir dung tien thu dtroc: Tang quy mo von hoat Ong tha °Ong ty; thuc hien cac clurang trinh, du an du to ctia Cong ty;
Thai diem Oat hanh dv kien: dot 1: du kien trong than 8/2019; dot 2 du kien trong thing 12/2019; Gia Oat hanh: 100% menh gia; NO), dao han: Ngay ton 36 thing ke tir ngay phat hanh dot 1.
34
Cling ty Co phan Phat trien Dien hp Viet Nam Bao cao tai chInh gift nien dQ Tang 2 - CT2 - 286 Nguyen Xien, Thanh Trl, TP. Ha NOi Ky kE toan tir ngay 01/01/2019 den ngay 30/06/2019
Trong thang 7/2019, Cong ty da thuc hien ky cac Hgp deng dai ly phat hanh trai phieu, Hgp dung dai 1y trai phieu, Flgp deng dai ly quan ly tai san dam bao.
34. NHUNG SU' KIEN PHAT SINH SAU NGAY KET TM:1C KY KE TOAN
Khong co su kien trot-1g ye'u nao xay ra sau ngay IC& thtic ky ke toan dei hei phai dugc dieu chinh hay cong be tren Bao cao tai chinh giva nien de nay.
35. NGHIEP VI) VA SO DU' VO1 CAC BEN LIEN QUAN C6ng ty c6 cac giao dich phat sinh trong ky va s6 du tai ngay ket thitc ky ke toan vgi cac ben lien quan nhu sau:
Giao dich phat sinh trong ky:
Mei quan he 6 thang Tau
nam 2019 6 thang dau
nam 2018 VND VND
Doanh thu ban hang 213.180.045.141 258.605.673.703 Ong ty Mua ban dien CUng Tap doan 209.346.703.608 254.103.570.426
Dien luc Viet Nam Tong Ong ty Dien luc Mien Bac ang Tap doan 3.833.341.533 4.502.103.277
Dien luc Viet Nam
S6 du tai ngay lc& thuc ky ke town:
Mei quan he 30/06/2019 01/01/2019 VND VND
Phai thu ngin han ciia khgch hang 101.418.186.250 100.194.898.308 Cong ty Mua ban dien ang TAp doan 99.752.430.798 99.235.328.887
Dien tut Viet Nam Tong CEng ty Dien luc Mien Bac ang Tap doan 1.665.755.452 959.569.421
Dien luc Viet Nam
Giao dich vai cac ben lien quan khac nhu sau:
6 thang dau 6 than dau nam 2019 nam 201
VND VND Thu nhap caa Chu tjch HDQT kiem Tong Giam dec 604.185.767 457.499.248 twj Thu nhap ctia HDQT va cac Ph6 Tong Giam dec 1.189.619.176 720.127.968
36. SO LIEU SO SANH
Se lieu so sanh tren Bang Can del ke toan giaa nien de va cac thuyet minh arcing ang la se lieu cita Bao cao tai chinh cho nam tai chinh ket thuc ngay 31 thang 12 nam 2018 da dugc Cong ty TNHH Hang Ki toan AASC kiem toan. So lieu tren Bao cao Ket qua heat Ong kinh doanh gift nien d'e, Bao cao luu chuyen t to gitra nien dO va cac thuyet minh tucmg Ung la so Iieu cua Bao cao tai chInh gift nien dO da et cho y ke toan tir ngay 01/01/2018 den ngay 30/06/2018.
Le Tuyen Quang Ngtroi lap bleu Ha N0i, ngay 19 Mang 08 nam 2019
Nguyen Tang Phiprng ung KA toan tnrang
35
yen Thanh Tang
CONG TY CO PHAN PHAT MIEN DICN LkfC VIET NAM
So: 81V/VNPD-TCKT V/v: Giai trinh bien clOng lyi nhuan
BCTC Tang h9p 6 thing dAu nam 2019
CONG HOA XA HOI CHU NGHIA VICT NAM D§c 14p - Tir do - Hanh phtic
MI Npi, ngayoMihang 08 nam 2019
Kinh giri: ty ban cluing khoin Nha nuirc Giao dich Chtimg khoin TP HO Chi Minh
Can cir Thong ttr s6 155/2015/TT-BTC ngay 06 thang 10 nam 2015 dm BO Tai
chinh ve viec htrang din cong b6 thong tin tren thi trtr6ng chirng khoan.
Cong ty Co phAn Phat tridn Dien hrc Viet Nam giai trinh chenh Lech lgi nhua'n
Ult.& thud tren BCTC T6ng hgp 6 thang dAu nam 2019 nhtr sau:
- Lgi nhu;an talk thud 6 thang dau nam 2019: 75.260.539.644 &Ong.
- Lqi nhu4n tare thud 6 thang du nam 2018: 60.802.422.837 dOng.
Nguyen nhan chit yeu:
Lgi nhtia'n kd toan tn.rac thud 6 thang dau nam 2019 tang 24% so vii 6 thang dau nam 2018 chit yeti la do: Doanh thu tang 2,58 tS, d6ng, chi phi tai chinh giam 8,25
tS, &Ong, gia von hang ban giam 6,34 ty ding. Cac chi tieu chinh nhu. sau:
CHI TIED 6 thing 2019 6 thing 2018 Chenh 4ch
VND VND Tang/giim TS, 1
Doanh thu thuin 261.220.151.071 258.641.084.182 2.579.066.889 1%
Gia von hang ban 129.182.588.356 135.524.651.203 (6.342.062.847) -5%
Doanh thu hog deng tai chinh 2.265.407.049 2.592.298.823 (326.891.774) -13%
Chi phi tai chinh 41.508.739.554 49.758.558.514 (8.249.818.960) -17%
Chi phi quan 1S, doanh nghiep 14.187.336.049 14.363.430.631 (176.094.582) -1%
Lgi nhuan khac (3.346.354.517) (784.319.820) (2.562.034.697) 327%
1,9i nhuin ke toan trtrin • thue
75.260.539.644 60.802.422.837 14.458.116.807 24%
C6ng ty xin giai trinh so lieu vii Qui co. quan va Qui c6
Iran tong.
Noi
- Nhtr tren;
- Luu: VT, TCKT.