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CONG TY CO PHAN DON LVC DAU Kill NHON TRACH 2 (Thanh Hp toi ntrec COng holt JO hOi OM nghta Viet Nam)
BAO CAO TAI CHINH Cho giai do;n 9 thing kit thic ngay 30 thing 09 nim 2018
(
CONG TY CO PHAN DI$N LQC DAU Kip NHON MACH 2 Ap 3, XS Phuoc Khanh, MIS Nhan Trach Tinh DAng Nai, CHXHCN Vi6t Nam
MIX LUC
NOI DUNG TRANG
BANG CAN DOI KE TOAN 2 - 3
BAO CAO KET QUA HOAT BONG KINH DOANH 4
BAO CAO LUU CHUYEN TIEN T$ 5 - 6
THUYET MINH BAO CAO TAI CHINH 7 - 24
CONG TY CO PHAN DIUN WC DAU Kill NHON TRACH 2 Ap 3, Xa Phtrerc Khanh, Huyen Nhcm Trach
Bao cao tai chinh
Tinh Bong Nai, CHXHCN Viet Nam Cho giai doan 9 thang ket thiic ngay 30 thang 09 nam 2018
BANG CAN DOI KE TOAN Tai ngay 30 thang 09 nam 2018
Ma Thuyk
MAU B Ola-DN (Ban himh then Thong tar so 200/2014/TT-BTC ngay 22 thong 12 nam 2014 clic BO Tat chinh)
Dan vi: VND
TAI SAN so minh 30/09/2018 31/12/2017
A. TAI SAN NGAN HAN (100=110+130+140+150) 100 1.989.738.081.088 3.101.036.352.909
I. Tien vi cac khoin twang ductng tien 110 4 185.739.014.422 145.968.678.560 1. Tien 1 I 1 55.739.014.422 75.968.678.560 2. Cac khoan tuong throng tren 112 130.000.000.000 70.000.000.000
II. Dau to itai,chinh ngin hart 120 490.790.416 900.000.000.000 1. Dau to nam gia den ngay dao han 123 5 490.790.416 900.000.000.000
III. Cac khoin phut thu ngin han 130 1.534.637.565.610 1.795.329.283.333 1. Phai thu ngan han caa khach hang 131 6 1.429.334.008.094 1.682.184.444.895 2. Tra truerc cho ngtrai ban 132 7 62.326.567.524 67.873.214.457 3. Phai thu ngan han khac 136 8 42.976.989.992 45.271.623.981
IV. Hang ton kho 140 257.899.672.983 259.378.183.413 1. Hang ton kho 141 9 257.899.672.983 259.378.183.413
V. Tai sin ngin han khac 150 10.971.037.657 360.207.603 AAI
IG
1. Chi phi tra [mem nal han 151 14 10.971.037.657 360.207.603
B. TAI SAN DAI HAN (200=210+220+240+250+260) 200 6.219.746.840.704 6.863.073.281.689
I. Cic khotin phiti thu dai han 210 37.652.707.000 37.652.707.000 1. Phai thu dai han khdc 216 8 37.652.707.000 37.652.707.000
II. TM sin cep dinh 220 5.729.800.424.917 6.246.942.913.088 1. Tai san co dinh hau hinh 221 10 5.704.820.939.646 6.220.939.145.368 - Nguyen gia 222 11.313.239.960.239 11.311.963.520.847 - Gia tri hao mon ley ke 223 (5.608.419.020.593) (5.091.024.375.479) 2. TM san co dinh vo hinh 227 11 24.979.485.271 26.003.767.720 - Nguyen gia 228 30.948.217.421 30.823.217.421 - Gia tri hao men lay ke 229 (5.968.732.150) (4.819.449.701)
HI. TM sin dot dang dal han 240 2.823.218.182 3.660.751.905 1. Chi phi xay dung co ban der dang 242 12 2.823.218.182 3.660.751.905
IV. CAF khoan day to tit chinh dai han 250 I. Dau to g6p von vao don vi khac 253 13 11.140.000.000 11.140.000.000 2. Da pilot-1g Main gid dau to tai chinh dai han 254 (11.140.000.000) (11.140.000.000)
V. TM sin dal han khac 260 449.470.490.605 574.816.909.696 1. Chi phi tra try& dai han 261 14 447.907.089.013 573.652.857.592 2. Tai san thue thu nhap hoan lai 262 15 1.563.401.592 1.164.052.104
TONG CONG TAI SAN (270=100+200) 270 8.209.484.921.792 9.964.109.634.598
Ctic thuya minh (rang 7 din (rang 24 lez b(iphan hpp thanh cua han coo tai chinh 2
LONG TY CO PHAN DICIN LUC DAU Kill NHON TRACHZ . . Ap 3, Xa Phuerc Khanh, Huyen Nhan Trach BA° coo tai chinh Tinh DOng Nai, CHXHCN Viet Nam Cho giai doan 9 thang ket thtic ngay 30 [hang 09 nam 2018
BANG CAN DOI KE TOAN (Tie') the()) Tai ngdy 30 [hang 09 nam 2018
MAU B Ola-DN (Ban hanh theo Thong tuso 200/2014/7T-RTC ngery 22 thang 12 nam 2014 cita BO Tin chinh)
Dan vi: VND
Thuyet NGUON VON MA so mink 30/09/2018 31/12/2017
C. NO PHA1 TRA (300=310+330) 300 4320.447.610.949 4.978.887.563.950
I. Na rigin han 310 2.325.893.319.915 2.283.994.389.470 1. Phai tra ngued ban ngan han 311 16 914.371.063.079 921.725.227.019 2. Thue va cac khoan phai nOp Nha nude 313 17 130.718.519.026 109.836.787.507 3. Phai tra ngutri lao dOng 314 9.842.265.593 22.832.675.474 4. Chi phi pin' tra ngan han 315 18 135.136.193.527 103.655.933.906 5. Phai tra ngan han khac . 319 19 46.400.177.283 44.580.478.404 6. Vay va ng thue tai chinh ngan han 320 20 1.078.844.572.860 1.066.152.126.657 7. Qu9 khen thuang, phfic lgi 322 10.580.528.547 15.211.160.503
IL Nq dai ban 330 2.194.554.291.034 2.694.893.174.480 1. Vay dai han 338 20 2.123.834.814.586 2.631.620.466.530 2. Dq plan-1g phai tra dai han 342 21 31.268.031.821 23.281.042.069 3. Qu9 phat then khoa hoc In cong nghe 343 39.451.444.627 39.991.665.881
yri
D. NGUON VON 400 3.689.037.310.843 4.985.222.070.648 101
L Von chit sir hiru 410 22 3.689.037.310.843 4.985.222.070.648 0
1. Von gep,cila chit sec hau 411 2.878.760.290.000 2.878.760.290.000 Ll - CO phieu pho thong co quyen bieu quyet 411a 2.878.760.290.000 2.878.760.290.000
I 2. Thong du von co phan 412 (457.500.000) (457.500.000) 3. Qu9 dau to phat Men 418 137.294.913.354 137.294.913.354
94 4. Lcri nhu$n sau thue chin phan phOi 421 673.439.607.489 1.969.624.367.294 •
- LNST chin phan ph6i lay ke den cuoi nam truck
421a 576.622.436.326 1.461.987.273.962
- LNST chug phan ph8i kt nay 421b 96.817.171.163 507.637.093.332
TONG LONG NGUON VON 440 8.209.484.921.792 9.964.109.634.598 (440 =300+400)
75-5a97-3-; A
CuNG TY CO PHAN
* DIN LVC DAU Mir
NHON TRIP 2
Le Van To Ngwiri lap biEu
LE Viet An ICE Man trutng
el Dire Milan Guilin doe Ngayl +thang 10 nam 2018
Cth thiiye't mirth ter trang 7 citi trang 24 la b .6 plain Op thank thia boo cart tai chinh 3
Le Van TO Nguti lap bieu
IA Vitt An Ka loan trutng
CONG TY CO PHAN DICN LVC DAU KHi NHON TRACH 2 Ap 3, va Phu& Kith, HuyCn Nhan Trach Tinh DOng Nai, CIIXI-ICN Viet Nam
Bao cat) tAi chinh Cho giai clop 9 thang k6t thfic ngay 30 thang 09 nam 2018
BAO CAO KET QUA HOAT BONG KINH DOANH Cho giai loon 9 thang ket thic ngay 30 thing 09 nam 2018
MAU B 02a-DN Don vi: VND
(Ban hanh then Thong he so 200/2014/TT-13TC
ngay 22 thang 12 nam 20/4 clia Bp Tai chinh)
CHI TIED Ma so Thuyet minh
Tir 01/07/2018 den 30/09/2018
Tir 01/07/2017 den 30/09/2017
Tir 01/01/2018 Den 30/09/2018
1. Doanh thu we bin hang 01 1.621.099.237.233 1.137.327.985.305 5.650.772.793.120
2. Doanh thu thuan vo' ban hang (10-01) 10 25 1.621.099.237.233 1.137.327.985.305 5.650.772.793.120
3. Gia von hang ban 11 1.488.774.926.486 976.453.329.153 4.894.076.509.047
4. Lqi nhuan gap ve ban hang (20=10-11) 20 132.324.310.747 160.874.656.152 756.696.284.073
5. Doanh thu hoat dOng tai chinh 21 27 7.461.938.460 14.711.047.876 49.598.444.432
6. Chi phi tai chinh 22 28 94.434.039.289 120.732.121.472 176.149.748.806
- Thong do: Chi phi 1 iii vay 23 25.704.054.379 28.187.596.777 76.754.842.997
7. Chi phi quail 19 doanh nghi4 26 29 19.467.604.464 18.827.871.123 74.254.782.274
8. Lqi nhuan thtan tir hoot Ong kinh doanh 30 25.884.605.454 36.025.711.433 555.890.197.425
9. Thu nhap khac 31 614.219.067 197.566.344 1.543.565.146
10. Chi phi khac 32 89.489.470 48.749.175 647.635.990
11. Lqi Milian khic (40=31-32) 40 524.729.597 148.817.169 895.929.156
12. Tong lqi nhuan ke than try& thue (50=30+40) 50 26.409.335.051 36.174.528.602 556.786.126.581
13. Chi phi thae thu nhap doanh nghiep hiCn hanh 51 30 1.579.681.880 1.392.198.143 28.554.261.406
14. Thu nhap/Chi phi thu6 thu nhap doanh nghiOp hoan lui 52 (148.532.566) 441.400.686 (399.349.488)
15.. Lqi nhuan sau thue thu nhap doanh nghiep 60 24.978.185.737 34.340.929.773 528.631.214.663
16. Lai co' ban tren co phieu 70 31 62 93 7 3j6
Tir 01/01/2017 Den 30/09/2017
4.687.294.669.980
4.687.294.669.980
3.735.617.590.930
951.677.079.050
47.268.109.324
411.182.988.658
92.807.030.624
72.175.647.991 515.586.551.725
1.231.207.900
149.851.616
1.081.356.284
516.667.908.009 25.879.084.729
132.397.979 490.656.425.301
1.634
CONG TY
CO PITACN
DIO LVC thr
NEIONTRg
uc Nhan tam diac
Ngay4-1-thang 10 nam 2018
4
11= 1
CONG TY CO PHAN DIEN LVC DAU Kill NHON TRACH 2 Ap 3, re Plunk Khanh, Huyen Nhan Traub
Bao cao tai chinh
Tinh Deng Nai, CHXHCN Viet Nam
Cho giai doan 9 thang ket thOc ngay 30 thang 09 nam 2018
BAO CAO LUU CHUYEN TIEN TE (Theo plurang phap gian [rep)
Cho giai doan 9 thing ket thfic ngay 30 thing 09 nam 2018
MA CHI TIEU so
MAU SO B 03a-DN (Ban hanh theo Thong tar so 200/2014/TT-BTC ngay 22 thang 12 nam 2014 cna BO rat chinh)
Dan VND
Tir 01/01/2018 Tir 01/01/2017
Den 30/09/2018 Den 30/09/2017
I. LISUCHUYEN TIEN TU HOAT BONG KINH DOANH 1. Lai nhuan truck thue 01 556.786.126.581 516.667.908.009 2. Dieu chinh cho cac khan: KhAu hao tai san c6 dinh 02 517.983.688.336 517.992.988.145
Cac khoan du phong 03 7.986.989.752 (2.647.959.588) Lo chenh tech gia heti dodi do danh gia lai cac khoan 04 mgc tien to co goc ngoai to
38.142.750.730 237.275.294.603
Lai tir boat ding dau to 05 (38.886.104.600) (47.495.061.481)
Chi phi Eai vay 06 76.754.842.997 92.807.030.624 3. Lqi nhuOn tir hoot ding kinh doanh not thay dOi
/6
von Iuu (Xing 08 1.158.768.293.796 1.314.600.200.312 1Y Thay do' i cac khoan phai thu 09 258.315.361.831 2.637.398.324.081
Thay do' i hang ton kho 10 1.478.510.430 (46.138.714.179) t:1)
Thay d6i cac khoan phai tra 11 (2.416.350.131) (2.453.445.155.967) -,CE Thay d6i chi phi tra uric 12 115.134.938.525 97.989.055.461
Tien lai vay da tra 14 (50.936.754.904) (67.101.489.396) Thue thu nhap doanh nghiep da nap 15 (24.574.028.176) (29.778.892.999)
Tien chi khac cho hoat do, ng kinh doanh 17 (18.110.613.983) (18.914.558.879)
Ltru chuyen tien than tir hoot dQng kinh doanh 20 1.437.659.357.388 1.434.608.768.434
II. LLYU CHUYEN TIEN TU HOST HONG DAU TU. 1. Tien chi mua tai san c6 dinh va cac tai san dai han 21 (125.000.000) (6.128.440.653)
2. Tien thu tit thanh 19, nhucrng ban tai san c6 dinh 22 602.113.636
3. Tien chi cho vay, mua cac cling co no cila don vi khac 23 (400.000.000.000)
4. Tien thu hoi cho vay, ban lai cong ca nq don vi khac 24 899.509.209.584 5. Tien thu lai tien gfri 27 41.674.937.851 33.991.156.177 Urn chuyen tien than tir hoot Ong dau to 30 941.059.147.435 (371.535.170.840)
III. LIIU CHUYEN TIEN Tir HOAT BONG TAI CHINH 1. Tien thu tir phat hanh c6 phieu 31 30.000.000.0000 2. Tien chi tra no goc vay 34 (529.487.441.304) (798.113.987.040) 3. CE tire, lgi nhuan da tra cho chi) ser him 36 (1.809.460.861.528) (602.083.843.765) 1.4ru chuyen tien than tir hoot do, ng [Ai chinh 40 (2.338.948.302.832) (1.370.197.830.805)
Ltru ally& tien than trong ky (50=20+30+40) 50 39.770.201.991 (307.124.233.211)
Tien va tic khan twang throng tien ky 60 145.968.678.560 1.398.468.310.099
Anh huding ctia thay d6i t9 gia quy dai ngoai to 61 133.871 12.482
Tien va timing throng tien cut' ky (70=50+60+61) 70 185.739.014.422 1.091.344.089.370
Ccic thuyit minh tic trang 7 din trang 24 la ho phan hap thanh ciat boo ctho tai chinh 5
CONG TY
CO PHAN
DIN LUC Dili NliaN TRifiCH 2
tv/ /
o Dtirc Nhin dOc
Ngarif thing 10 nam 2018
Le Vin Tit Ngtrtri lop biiu
IA Vitt An Kt twin trirdng
:;\‘34::,14,-r1,thCONG TY CO PHAN D1tN LUC DAU KHI NHOMDKAallit Ap 3, xa Phu& Khanh, Huyen Nhon Trach Bao cho tar chinh Tinh Dting Nai, CHXHCN Viet Nam Chagiai doan 9 thang ket that ngay 30 thang 09 nam 2018
Thong tin 118 sung cho cac khoin phi tien to
Thu tai tien gui trong ky khong bao gEm s6 tien 546.727.443 d6ng (9 thang dau nam 2017: 15.245.277.778 tieing) la so tien lai du thu Oat sinh trong ItY ma chtra duct nhan. Vi vay, mot khan tion Wang ang da duqc ditu chinh tr'en phan thay dea ac khan phai thu.
Tien lai vay da tra trong ky khOng bao g6m s6 tiEn 34.085.811.343 d6ng (9 tang dau nam 2017: 37.366.451.582 C'ing) la so tien lai phai tra ma chum thanh tan. Vi vay, mat khoan den twang Ung da dugc dieu chinh tren phan thay elei ctia cac khoan phai tra.
Co toy, lqi nhuan da tra cho chit s3 hdu trong ky kitting bao gEm s6 tien 6.606.601.400 dtng (9 thing du am 2017: 292256.119.140 (long) la s6 co tat, kyr nhulan chin thanh town het cho co doting. Vi vay, mot khoan tien Wang (mg da dugc ditu chinh ten phis' thay 461 cac khoan phai tut
0
t
2
it t ,fifCcic thuylt mink tit (rang 7 clan !rang 24 la ba phan hap thankcatthao tiro tai chinh 6
CONG TY CO PHAN DIEN DAU KHI NHON TRACH 2 Ap 3, xa Phuec 1Chanh, Huye'n Nhon Trach Bao cao tai chinh Tinh Diing Nai, CHXHCN Viet Nam Cho giai doan 9 thang ket thfic ngay 30 [hang 09 nam 2018
THUYET MINH BAO CAO TAI CHINH (TiEp theo) MAU B 09A-DN Cac thuyit minh nay lit mat ha phan hap thanh va can Avec (lac thing dial vai bao coo tai chinh kern theo
1. THONG TIN KHAI QUAT
Hinh thtic sb him von
Cong ty Co phAn Dien 19c DAu khi Nhcm Trach 2 (g9i tat la "Cong ty") throe thanh lap tai Viet Nam theo GiAy cluing nhan dang ky kinh doanh se,. 4703000396 ngay 20 thang 6 nam 2007 do Sec Ke hoach va Dau tu Tinh DOng Nai cap va giay phep dieu chinh gan nhat so 3600897316 ngay 31 thang 05 nam 2018.
Tong so nhan vien cua Ging ty tai ngay 30 [hang 09 nam 2018 D 187 ngueri (ngay 31 thang 12 nam 2017: 186 ngutri)
Nganh nghE kinh doanh
Nganh nghe kinh doanh cua Cong ty la: - San xuat, truyen tai va phdn phoi dien;
Hoar Ong dich VI) h6 Ulm ti8p cho van tai throng thily; - Ban buon nhien lieu ran, lOng, khi va cac san pham lien quan;
Kho bdi va luu gild hang hod; - Van tai hang h6a throng b0:,
Hoat dOng kin trim va tu van k9 thuat co lien quan; - Ban buon thiet, bi vat tu, phu tong may khac;
Hog Ong chuyen mon, khoa hoc va cong nghe khdc; - Old() duc nghe nghiep; - Van tai hang hoa doting thily not dia; - Hoat dOng clich vu he tror khac lien quan dEn van tai
Hoat d'Ong chinh
Hoat citing chinh cila Cong ty la quail ly die tu xay chmg va van hanh cac cling trinh dien.
Chu ky san suit, kinh doanh thong thmlrng
Chu kY san xuat, kinh doanh th6ng throng cua COng ty dtrec thtrc hien tong the' gian kh8ng qua 12 thang.
2. CO SO LAP BAO CAO TAI CHINH VA NAM TAI CHINH
Co so 14p ban can tai chinh
Bao cao tai chinh kern theo durn trinh bay bang long Viet Nam ("VND"), theo nguyen tic gia gac va pha hop vei chain rntrc ke toan, the do ke man doanh nghiep Viet Nam va cac quy dinh phap ly co lien quan den viec lap va trinh bay bao cao tai chinh.
Bao cao tai chinh kern theo khong nham phan anh tinh hinh tai chinh, ket qua hoot Ong kinh doanh va tinh hinh km chuyen tien to theo cac nguyen tac va thong le ke toan dugc chap nhan chung tai cac nu& khac ngodi Viet Nam.
Nam MA chinh
Nam tai chinh cOa Cong ty bit &au to ngay I thang I den ngay 31 thang 12.
3. TOM TAT CAC CHINH SACH KE TOAN CHU YEE)
Sau day la cac chinh sach ke toan chu yeti ducfc Cong ty ap dung trong viec lap bao cao tai chinh:
Cat' thuyet minh tie [rang 7 den [rang 24 la ha phan hap thanh cita boo cao tai chinh 7
LONG TY CO PHAN DIN LI,Jt DAL; KHI NHON TRACH 2 Ap 3, Xa Phudtc Khanh, Huyan Nhcrn Trach Bao cao tai chinh Tinh Dang Nai, CHXHCN Viet Nam Cho giai doan 9 thang ket thk ngay 30 thang 09 'lam 2018
THUYET MINH BAO CAO TAI CHINH (Tiep theo) MAU B 09A-DN Cac thuyet mink nay la mat be) phan hop thanh va can duce doe dong thai vat bao ciao tai chinh kern theo
irk tinh ke loan
Vik lap bao cao tai chinh tan thu theo chuan muc ke toan, the dO ke toan doanh nghiap Viet Nam va cac quy dinh phap 19 co lien quan den viac lap va trinh bay bao cao tat chinh yeu cau Ban than) &lc phai ce nhang irk tinh va gia dinh anh huerng den so lieu bao cao ire clang no, tai san va viac trinh bay cac khoan clang no va tai san tiem tang tai ngay lap bao cao tai chinh cling nhu cac so lieu bao cao ire doanh thu va chi phi trong skit ky hoat dOng. Mac du cac item tinh ke toan dirk lap bang tat ca sit hieu biet dm Ban Giam doe, so thirc to Oat sinh co the khac vii cac ink tinh, gia dinh dat ra.
Ging cu tai chinh
Ghi nhan ban dau
Tai san tat chink Tai ngay ghi nhan ban au, tai san tai chinh dirgc ghi nhan theo gia goc cong cac chi phi giao dich c6 lien quan trim tiep den viac mua sam tai san tai chinh do. Tai san tai chinh cua Ging ty bao genn tien va cac khoan tuong throng tien, cac khoan phai thu khach hang va cac khoan phai thu khac.
Cong no tai chinh: Tai ngay ghi nhan ban du, cong no tai chinh ducic ghi nhan theo gia g6c cong cac chi phi giao dich cO lien quan [roc nap den yiac phat hanh cong no tai chinh do. Cong no tai chinh cua Cong ty bao gom cac khoan vay cac khoan phai tra nguOi ban, phai tra khk, va chi phi phai tra.
Dinh gii lai sau iAn ghi nhin ban Mu
Hian tai, chua c6 quy dinh ve danh gia lai ding cv tai chinh sau ghi nhan ban Mu.
Tien ve cac khoan tiring throng Ben
Tian va cac khoin tucrng duong tien bao gom tien mat tai quy, cac khoan tien girl khong ky han, cac khoan dau tu ngan han cO thoi,han thu h6i kh6ng qua 3 thang to ngay dau tu, co kha nang chuyen doi Bang thanh mot luong den xac dinh va khong co nii ro trong viac chuyen din thanh lien tai thin diem bao cao.
Cac khoin diu fir tai chinh
Dau of vao cling cu yin di a don vi khac
Dau tir vao Ong cv von ctla clan vi khac phan anh cac khoan dau tu ding cv von nhimg COng ty kh6ng co quyen kiem soat, dong kiem soat hoac co anh huong ding ke doi voi ben duoc dau tu.
Khoan dau tu vao ding cv von cac don vi khac dirk phap anh theo nguyen gia tar cac khoan dir pitting giam gia dAu tu. Du phong giam gia cac khoan dau tu dai han khac dugc thirc hian theo cac quy dinh hien hanh.
Ng phai thu
Ng phai thu la se tien co the thu hai cua khach hang hoac cac din [king khac. No phai thu duck trinh bay theo gia tri ghi so trir di cac khoan du phong phai thu kh6 d6i.
Dv phong phai thu kho del duoc [rich lap cho nhang khoan phai thu da qua han thanh toan to sau thang Oa len, hoac cac khoan thu ma nguai no MI6 co kha nang thanh toan do bi thanh 19, pha san hay cac kilo khan Wang tir.
Hang din kho
Hang tan kho diroc xac dinh tren co sit gia thAp hon giira gia g6c %/a gia tri thuan co the thirc,hien dirk. Gia g6c hang ton kho bao Om chi phi nguyen vat lieu trim tiep, chi phi lao dOng true tiep va
Cac thuyet minh to trang 7 den trang 24 la ba phan hop thanh (Ica bcio cao tai chinh 8
CONG TY CO PHAN DIN DAU KHI NHON TRACH 2 Ap 3, Xa Phirk Khanh, Huyen Nhon Trach BAo cao tai chinh Tinh Deng Nai, CHXHCN Viet Nam Cho giai doan 9 thang ket thik ngay 30 thang 09 nam 2018
THUYET MINH BAO CAO TAI CHINH (Tiep theo) MAU B 09A-DN Cac thuyAt mink nay la mat ho Plan hop thank va can dwac duc dang thai vat bao cao tai chinh kern theo
chi phi san xuat chung, neu cg, a co dirk hang tan kho dia diem va trang thai hien tai. GiA gtic cim hang ten kho dugc xac dinh theo phuong phap binh quan gia quyen. Gia tri thuan co the that hien dugc dirk xac dinh bang gia ban ugc tinh tra cac chi phi ink tinh de hoan thanh san pham cang chi phi tiep thi, ban hang va phan phei phat sink.
Do phOng giam gia hang ton kho cua C6ng ty dugc trich lap theo cac quy dinh ke toan hien hinh. Theo d6, Cong ty dugc phep trich lap do phOng giam gia hang ton kho lei thin, hang, kern pham chat va trong twang hqp gia geic ck hang ten kho cao hen gid tri thuan co the thon hien dugc tai ngay ket thk ky ke loan.
TM san co dinh him hinh vi khgu hao
Tai san c6 dinh hau hinh dugc trinh bay theo nguyen gia trir gia tri hao mon lay ke. Nguyen gia tai san cei dinh hau hinh bao gom gia mua va toan b0 cac chi phi khac lien quan true tiep den vide dim tai san vao trang thai san sang sir dung. Nguyen gia tai san co dinh hau hinh do to lam, to xay dung bao genn chi phi xay dung, chi phi san xuat thkrc to phat sinh Ong chi phi lap dat va chay thfr.
Tai san c6 dinh hau hinh dugc khAu hao theo phuong phap dating thing doa tren dun gian lictu dung ink tinh, co the nhu sau:
Nha xuemg, vat kien trio
S6 nam
05— 20 May mere, thiet bi 05 — 14 Phuang tien van tai 06 — 10 Thiet bi van phone 03 —06
Cac khoan lai, 18 phat sinh khi thanh ly, ban tai san la chenh lech giaa thu nhap tit thanh 15, va gia tri can lai cua tai san va dugc ghi nhin vao Bao cao kat qua hoat dOng kinh doanh.
Thud di sin
Men khoan thud dugc,xem thud hoat dOng khi ben cho thud van dugc huerng phan Ion cac quyin Igi va phai chlu ro ye quyen so hau tai san. Chi phi thud hog dOng dugc ghi nhan vao bao cao ket qua hoat dOng kinh doanh theo phuong phi) dirimg thang trong suet the(' gian thud.
TM sin cif, dinh vo hinh va kligu hao
Tai san c6 dinh ve hinh the hien gia tri quyen su dung dat, phan mem quan IS, vat tin va phan mem ke toan. Quyen sir dung dat khong c6 thin han dugc trinh bay theo nguyen gia va Being tinh khau hao. Cac tai san co dinh vo hinh khac dirge khau hao theo phuong phap dying thang dip tren thin gian Mai dung trite tinh.
Chi phi 'ay dtrng co bin diff dang
Chi phi xay dung co ban db dang phan anh toan b0 tri gia tai san c6 dinh dang mua sam, chi phi dau to xay dgng ca ban, chi phi sin chilra Ion tai san co dinh do dang hoc da hoan thanh clam ban giao hoc china dui vao sir dung. Viec tinh khau hao cim cac tai san nay dirge ap dung gieng nhu vii cac tai san khac, bat dau tir khi tai san it vao trang thai san sang sir dung.
Cic khoin tra trtr6c
Chi phi tra Mu& bao ginn cac chi phi that to da pith sinh nhung co lien quan den kat qua hoat Ong san xuat kinh doanh cna nhieu ky ke man. Cac khoan tra mu& bao gem chi phi tra twee ngan han va chi phi tra trtrgc dai han.
Cac thuyet mink tic trang 7 den trang 24 la ha phan hop thank cna hao cao tat chinh 9
CONG TY CO PHAN DICN LIJC DAU KHI NHON TRACH 2 Ap 3, Xa Phuac Khanh, Huyen Nhon Trach Baer cao tai chinh Tinh [Xing Nai, CHXHCN Viet Nam Cho giai doan 9 [hang ket thlic ngay 30 thang 09 nam 2018
THUYET MINH BAO CAO TAI CHINH (Tie') theo) MAU B 09A-DN Cac thuyit minh nay la mat ha phan hop thanh va can deux doe dung thai val biro cao tai chinh kern theo
Chi phi tra ,mrec ngin the hien cac khoan khoan phi bao hiem va chi phi tra trtrac khac co thai han phan be trong yang I nam.
Chi phi tra truerc dai han bao gom cac khoan phi bao hiem cho cac khoan vay dai han; chi phi huy dOng, phi bien din, phi co dinh va lai vay thanh toan cho hop thing bao tri may mac thiet bi; chi phi dai tu Nha may Dien Tuabin khi Chu trinh hon hop Nhon Trach 2 %/a cac khoan chi phi tra wink dai han khac.
Thong tin chi tiet ve cac khoan tra trtrac dal han lien quan den cac khoan phi bao hiem cho cac khoan vay dai han; chi phi huy dOng, phi bien doi va phi co dinh hqp dOng bao tri may mot, thiet bi; chi phi doi tu Nha may Dien Tuabin khi Chu trinh hon hgp Nhan Trach 2 dirge trinh bay a Thuyet minh se 14.
Cdc khoan chi phi tra tnrot dai han khac bao gom gia tri Wong co, dung co va cac chi phi khac dugc coi la c6 kha nang dem loi lgi ich kinh te trong twang Iai cho COng ty. Cac chi phi nay dugc von h6a dual hinh tin= cac khoan tra tnr6c dai han va dugc phan bo vao ket qua hoat dOng kinh doanh theo phuang phap throng thang trong yang hai den ba nam.
Cie khoin dp phong phii tra
Cac khoan do pining phai tra dugc ghi nhan khi C6ng ty c6 nghia vu no hien tai do ket qua tir mio so kien da xay ra, va Cong ty co kha nang phai thanh toan nghia vu nay. Cac khoan do phong dugc xac dinh tren ca ser mit tinh cila Ban Giam doe ye cac khoan chi phi can thiet de thanh toan nghia vow nay tai ngay kat thtic k9 ke Oran.
Ghi nhOn doanh thu
Doanh thu ban hang ducc ghi nhan khi clang [Inn them man tat ca nam (5) dieu kien saw (a) Ging ty da chuyen giao phan Ion rui ro va Iai ich gin lien yea quyen ser him san pham hoac
hang hem cho nguiri mum (b) Cong ty khong con nam gilt quyen quan 19 hang h6a nhtr ngtrei sa hau hang hea hoac quyen
kiem soat hang him; (c) Doanh thu dirge xac dinh tucrng doi chic chan; (d) C6ng ty da hoac se thu dune Igi ich kinh to tir giao dich ban hang; va (e) Xac dinh dirge chi phi lien quan den giao dich ban hang.
Doanh thu ban dien duce ghi nhan hang thang theo san luring dien san xuat phat len ludri dien cm& gia co so xac nhan hang [hang cOa Cong ty Mua Ban Dien (EPIC) theo gia ban dien dirge quy dinh tai Hgp dong mua ban dien so 07/2012/HD-NMD-NT2 dirge ky vao ngay 06 thang 7 nam 2012 va cac pho lie be) sung. SO lieu doanh thu ban dien nay dirge th6ng bao tnrOc cho Cong ty Mua Ban Dien (EPIC) va cac khoan chenh lech phat sinh se dirge ghi nhan vao nien do ke toan hien hanh khi Cring ty xac dinh doanh thu chinh xac dub tren chi phi bien do' tai ngay phat hanh luia dun.
Lai tien girl doge ghi nhan tren ca sir don itch, duac xac dinh tren so du cac tai khoan ti'en gin va 'at suat ap dung.
Ngoai te
Cong ty ap citing xir ly chenh tech ty gia theo huang dan cita Chuan nom ke toan Viet Nam s6 10 (VAS 10) "Anh huang cua viec thay doi t9 gia hal doai" va Cong van so 4360/DKVN-TCKT ngay 30 thang 6 nam 2015 caa Tap doan Dau khi Viet Nam ap citing cho cac COng ty true thuOc Tap doan Dau khi Viet Nam. Tap doan Dau khi Viet nam da nhan dugc Cong van so 7526/BTC-TCDN ngay 08 thang 6 nam 2015 cita BO TM chinh chap thuan ,viec sir dung ty gia do Ngan hang Thucmg mai Co phan Ngoai thucmg Viet Nam cans be') de quy drii cac giao dich bang ngoai to phat sinh trong Icy va danh gia so du cac khoan moc nen to co goc ngoai to tai ngay ket thiw ky Ice toan. Theo do, cac nghiep vu phat sinh bang ngoai te dirge chuyen doi theo ty gia tai ngay phat sinh nghiep vu. So du cac khoan muc nen te co gee ngoai te tai ngay ket thOc ky ke wan dtrge,chuyen dal theo t9 gia mua vao do Ngan hang Thuong mai CO phan Ngoai thucmg Viet Nam tong bo tai ngay nay. Chenh tech t9 gia phat sinh dirge hach toan vao bao cao ket qua hog dOng kinh doanh. Lai chenh tech ty gia do danh
Ctic thuyet minh tir [rang 7 den [rang 24 is ha phan hop thanh cita him ciao tat chinh 10
CONG TY CO PHAN DIEN LIX DAU KHI NHON TRACH 2 Ap 3, xa Phuac Khanh, Huyen Nhon Trach Ban cao tai chinh Tinh Hong Nai, CHXHCN Viet Nam Cho giai doan 9 [hang ket thac ngay 30 thang 09 nam 2018
THUYET MINH BAO CAO TAI CHINH (Tiep theo) MAU B 09A-DN Cac thuyit minh nay la mat ha phan hqp thanh va can dugc dot clang thal vai bao cao tai chinh kem theo
gia lai cac s6 du tai ngay ket thoc ky ke loan khong dugc dung de chia lgi nhuan hoac tra c6 lire cho cac co dong.
Phfin phni Iqi nhufin:
Phan chia ca tot cho cac c6 dung Cong ty dugc ghi nhEn nhu la khoan tong nq phai tra tren bao cao tai chinh coa Cong ty trong nam vai s6 co tat dugc th6ng qua bai cac co dOng Cong ty. Tam Ong co tirc trong nam 2018 dirgc Hqi thing quail tri quyet dinh chi tra cho co ding dua ten (i) tinh hinh san xuat - kinh doanh hien tai va ket qua kinh doanh du kien trong nam tai, (ii) mix co tirc du kien Min 2018 da dugc Dal hOi citing CO ding thirong nien thong qua va (iii) dam, bao , man thu Dieu le oh Cong ty va cac quy dinh phap 19 cua Viet Nam cling nhu can del dugc nguon Lien chi tra va cac nghia vu tai chinh khac sau khi tam Ong co tut.
SO lieu sau ding lien quan den viec phan phOi cac quy va chia c6,tirc neu teen tie Igi nhuEn sau thud cila nam 2018 se dugc cac co dOng phe duyet trong Dai hEii ding co ding thuong nien cna C6ng ty.
Chi phi di vay
Chi phi Jai vay &roc ghi nhEn vao bao cao ket qua hog dOng kinh doanh khi phat sinh, hit khi dugc von h6a theo Chuan muc ke toan Viet Nam so 16 "chi phi di vay".
Thue
Thue thu nhap doanh nghiep the hien tong gia tri cua so thud phai tra hien tai va so thud hod') lai.
SO thud phai tra hien tai dugc tinh dip tit thu nhEp chiu thud trong nam. Thu nhEp chiu thud khac vai Igi nhuEn thuan dugc trinh bay teen bao cao ket qua hoot dOng kinh doanh vi thu nhEp chiu thud khong bao gom cac khoan thu nhEp hay chi phi tinh thud hoac dugc khau trir trong cac nam khac (bao gom ca to mang sang, neu co) va ngoai ra khOng bao g6m cac chi tieu khong chiu thud ho5c khOng dugc khau trir.
Thue thu nhEp hoan lai dugc tinh teen cac khoan chenh tech giva gia tri ghi so Ira ca sb tinh thud thu nhEp coa cac khoan muc tai san hoac tong no teen bao cao tai chinh va dugc ghi nhEn theo phucmg phap bang can doi toan. Thue thgnhEp hoan lai phai tra phai dugc ghi nhan cho tat ca cac khoan chenh tech tarn thoi con tai san thud thu nhEp hoan loi chi dugc ghi nh5n khi chac chan co du Icri nhuEn tinh thud trong Wong lai de khau trO cac khoan chenh le'ch tam thai.
Thue thu nh5p hoan lai dugc xac dinh theo thud suat du tinh se ap dung cho nam tai san dugc thu hoi hay nq phai tra dugc thanh ban. Thud thu nhEp hoan lai duce ghi nhEn vao bdo cao ket qua hoot dOng kinh doanh va chi ghi vao von chit so hfru khi khoan thud do c6 lien quan den cac khoan lynx dugc ghi thang vao von chu so hgu.
Tai san thud thu nhEp hoan !al va no thud thu nhEp hoan lai phai tra dugcbg tit khi COng ty co quyen hqp phap de bg trO gift tai san thud thu nhap hien hanh vii thud thu nhEp hien hanh phai nOp va khi cac tai san thud thu nhap hoan lai va nq thud thu nhEp,hoan lai phai tra lien quan tad thud thu nh5p doanh nghiep dirge quail 19 ben cling mot co quan thud va Cong ty co du dinh thanh roan thud thu nhap hien hanh ten co so thuan.
Viec xac dinh thud thu nhEp doanh nghiep phai nOp va thud thu nhEp hoan loi coa Cong ty can cu vao cac quy dinh hien hanh ye thud. Tuy nhien, nhang quy dinh nay thay cloitheo tong Choi ky va viec xac dinh sau ding ye thud thu nhap doanh nghiep tuy thuOc vao ket qua kiem tra cua ca quan thud co (ham quyen.
Cac loai thud khac dugc ap dung theo cac luEt thud hien hanh tai Viet Nam.
4. TIEN VA CAC KHOAN TUONG DUCING TIEN
Cac khoan Wang throng tien the hien cac khoan gen giri co k9 han bang ding Viet Nam tai cac ngan hang thucmg mai va cac to chirc tai chinh trong nam co k9 han khong qua 3 thang va huong muc lai suat tir 5,0% den 5,3%/nam.
Coc thuyet minh tie trang 7 den trang 24 la ha phan hqp thanh nth bao cao tat chinh 11
LONG TY CO PHAN DIN LITYC DAU Kill NHON TRACH 2 Ap 3, ra- Phuoc Khanh, HuyOn Nhon Trach Tinh Bong Nai, CHXHCN Viet Nam
Cho giai clop 9 thang ket [him
THUYET M1NH BAO CAO TAI CHINH (Tier) theo) Cac thuyet minh nay la mot br) phdn hop thanh va can &roc doc clang that vai bao
Bao cao tai chinh ngay 30 thang 09 nam 2018
MAU B 09A-DN cao tat chinh kern theo
30/09/2018 31/12/2017
VND VND
Tien mat 115.192.014 120.412.220
Tien girl ngan hang khong ky han 55.623.822.408 75.848.266.340
Cac khoan tuang dining tien 130.000.000.000 70.000.000.000
TOng Ong 185.739.014.422 145.968.678.560
5. DAU TU. TAI CHINH NGAN HAN
30/09/2018 31/12/2017
VND VND
Tien gui có ky han ten 3 thang 490.790.416 900.000.000.000
Tong &Ong 490.790.416 900.000.000.000
Cac khoan dOu to tai chinh ngin han trong ky the hien cac khoan tien girl c6 k9 han bang long Viet Nam [al cac ngan hang thuang mai va cac to chiic tai chinh co kY han tir 4 - 6 thang va ducc tuning mist lai suat tir 5,1% den 6%/nam.
6. PHA1 THU NGAN HAN CCA KHACH HANG
30/09/2018 31/12/2017
VND VND - Ging ty Mua ban Dien (EPIC) 1.429.265.407.944 1.682.136.342.319
- Cac khoan phai thu khach hang khac 68.600.150 48.102.576 Tong Ong 1.429.334.008.094 1.682.184.444.895 1
(*) Cdc khoan phai thu ngan ban cua khach hang chid yetu bao g6m: !'C
(i) '<hoar) tien dien tam tinh phai thu Congty Mua Ban Dien (EPIC) tinh dOn thei diem 30 thang 09 nam 2018 chin xuat haa don (1.239,4 ty dong) duce xac dinh theo gia ban dien chinh thirc duot quy dinh tai Hop dong mua ban dien so 07/2012/HD-NMD-NT2 ngay 06 [hang 7 nam 2012 va cac phi lac Ma &di be sung;
(ii) Khoan tien diOn bOd sung theo gia ban dien chinh thirc cua Nha may DiOn Tuabin khi Chu trinh hen hop Nhon Trach 2 cho giai doan .tir ngay 01 thang 5 !lam 2012 den ngay 31 [hang 12 nom 2013, c6 k9 han thu hOi duel 12 thang vial so tien la 164,5 ty (Ring.
Ban Giam dtdc Ciing ty danh gia va tin tuang rang se thu clugc toan b0 so tien nal tren.
7. TRA TRUOC CHO NGUOI BAN
Tra tor& cho nguei ban tai ngay 30 [hang 09 nam 2018 chid you la khoan tra trutc cho COng ty Co phan Dich vu Ky thuat Dien Itrc Dais khi Viet Nam de mua vat ti va cac dich vu khac de phut vu cho viec bao tri, bao clueing Nha may diOn Chu trinh Han hap Nhon Trach 2 (62 ty (long).
Cric thuyet minh tir trang 7 den trang 24 lit bd phan hop thank cria bao cao tat chinh 12
LONG TV CO PHAN DICN DAU KHI NHON TRACH 2 Ap 3, XA Phuem Khanh, Huyen Nhan Trach Bio ego tai chinh Tinh Deng Nai, CHXHCN Viet Nam Cho giai doan 9 thang ket Mac ngay 30 thang 09 nam 2018
THUYET MINH BAO CAO TAI CHINH (Tiep theo) MAU B 09A-DN COG' thuyet minh nay la mat bP' phan hap thanh va can chive dpc dung Mai voi boo cao toe chinh kern theo
8. CAC KHOAN PHAI THU KHAC
30/09/2018 31/12/2017
a. Ngin han
VND VND
- Lai tra cham do thu Cling ty Mua ban dien (EPTC) 42.153.554.457 42.153.554.457
- Lai do thu tie'n girl ngan hang 546.727.443 2.923.083.335
- Tam img cho nhan vie) 219.000.000 124.000.000
- Ky cugc, ky quy 10.000.000 10.000.000
- Phai thu khac 47.708.092 60.986.189
Tong tong 42.976.989.992 45.271.623.981
b. Dii han - Tien den bia giai ph6ng mat bing 37.652.707.000 37.652.707.000
Tang Ong 37.652.707.000 37.652.707.000
(*) Phai thu khac ngan han chO yea the hien khoan Idi tra cham du thu cua Cong ty Mua ban Dien (EPTC) theo dieu khoan cua Hqp d6ng mua ban dien s6 07/2012/HD-NMD-NT2 ngay 06 thang 7 nam 2012 gicra Cling ty Co phan Dien toe Dau khi Nhon Trach 2 va EPTC.
Phai thu khac dai han khac the hien chi phi den bar giai phong mat bing se dirge tar vao tien thue tat phai tra Nha nubs trong twang laiheo quy dinh Luat dat dai. 1Choan phai thu han nay dugc phan loaf nguyen gia tai san co6 dinh him hinh sang cac khoan phai thu dai han khac theo Quyet dinh so 35/QD-CPNT2 ngay 23 thang 5 nam 2011 oh HOi thing Quan tri Cling ty Co phan Dien lac Diu khi Nhan Trach 2.
Ngay 20 thang 10 nam 2014, Cling ty da 4 hop dang [hue dal se, 122/HDTD vol Uy ban Nhan dan 7
Tinh Deng Nai vol tong dien tich thue dat la 423.912,8 .m2. ,Tuy nhien, tai ngay dm bao cao nay,
Cling ty chua nhan dugc quyet dinh ctia cap co tham quyen ye viec bit trix chi phi den ba giai pining mat bang va tier) thue dat phai tra Nha nude. ii
E
9. HANG TON KHO R.
Gia tri hang ton kho tai ngay 30 Mang 09 nam 2018 va 31 thang 12 nail) 2017 bao g6m gia tri dau DO _
(dirge nhap kho phut vu cho hoat dOng san xuat dien) va cac vat to tieu hao, vat to du phang, ... phut -.:_.-
vu qua trinh van hanh thuang mai, bao clueing Nha may dien chu trinh h6n hop Nhan Trach 2.
30/09/2018 31/12/2017
VND VND
Nguyen vat lieu 257.814.364.170 259.209.984.842
Cling co, (long cu 85.308.813 168.198.571
T6ng cling 257.899.672.983 259.378.183.413
Coe thuyet minh tir [rang 7 den [rang 24 la ba phan hap thanh ether btio cap tai chinh 13
CONG TY CO PHAN DIEN LIIC DAU KHI NHON TRACH 2 Ap 3, xa Phuem Khanh, Huyan Nhon Trach Tinh Doug Nai, CIDGICN Viat Nam
THUYET MINH BAO CAO TAI CHINII (Tiip theo) Ccic thuyert tninh nay lit tn(it b¢ pkin hop thanh vit can cluvc clot clang thin val bdo coo lee chinh Mm theo
10. TAI SAN CO DINH NIX HINII
Bao cao tai chinh Cho giai down 9 [hang ket [Ink ngay 30 thang 09 nam 2018
MAU B 09A-DN
NGUYEN GIA
Nha xuong,
vat Men trac
VND
May mOc,
thiet bi
VND
Phuong tian
van tai
VND
Thiet bi
van phOng
VND
TOng
VND
SO du clau ky 2.971.259.965.997 8.295.547.771.971 35.290.378.588 9.865.404.291 11.311.963.520.847
Tang trong ky 226.929.392 1.049.510.000 1.276.439.392
SO du cutii kj, 2.971.486.895.389 8.295.547.771.971 36.339.888.588 9.865.404.291 11.313.239.960.239
GIA TRI HAO MON LUY ICE
SO du dau ky 924.782.782.693 4.138.492.292.295 20.837.510.656 6.911.789.835 5.091.024.375.479
Khau hao trong ky 111.229.321.753 402.700.262.343 2.641.384.959 823.676.059 517.394.645.114
SO du cuOi ky 1.036.012.104.446 4.541.192.554.638 23.478.895.615 7.735.465.894 5.608.419.020.593
CIA TRI CON LAI
Tai nghy cuOi ky 1.935.474.790.943 3.754.355.217.333 12.860.992.973 2.129.938.397 5.704.820.939.646
Tai nghy (Thu ky 2.046.477.183.304 4.157.055.479.676 14.452.867.932 2.953.614.456 6.220.939.145.368
&lc thuyit minh tir !rang 7 din !rang 24 la ba phan hap thank cna bcio cao tai chinh 14
CONG TY CO PHAN DIEN LIX DAU KHI NHON TRACH 2 Ap 3, Xa PhuErc Khanh, Huyen Nhcm Trach
Bac) cao tai chinh
Tinh Dong Nai, CHXHCN Viet Nam
Cho giai doan 9 thang ket thec ngay 30 thang 09 nam 2018
THUYET MINH BAO CAO TAI CHINH (Tiep theo) MAU B 09A-DN Cac thuydt minh nay 111 mat b0 phan hop thanh va can duoc doc thing then vat bao cao tat chinh kem theo
11. TAI SAN CO DINH VO HINH
NGUYEN GIA
Quyen sir dung &At
VND
Phan mem
VND T6ng
VND
S6 du clan kY 21.602.554.546 9.220.662.875 30.823.217.421
Tang trong ky 125.000.000 125.000.000
SO du culd ky 21.602.554.546 9.345.662.875 30.948.217.421
GIA TRI HAO MON LUY KE du dau ky 4.819.449.701 4.819.449.701
Khau hao trong ky 1.149.282.449 1.149.282.449
SO du cuni ky 5.968.732.150 5.968.732.150
GIA TRI CON L.1.1 Tai ngay cutii kj' 21.602.554.546 3.376.930.725 24.979.485.271
Tai ngay tittu ky 21.602.554.546 4.401.213.174 26.003.767.720
Gia tri quyen sir dung dat lau dai la quyen sir dung dat tai khu dat thuOc chung cu CC 1.2 — Dan vi so 1 — Khu dan cu Phu& An — Long tho, huyen Nhan Trach, tinh D6ng Nai.
Gia tri pit ,mEm gia tri cira he: thong quan 1y bao tri, quan 19 vat to thief bi tai san nha may; phan mem ke toan Sap Business One, phan mem kiem phieu, website Cong ty.
12. CHI PHi XAY DI/ING CO BAN DO DANG
S6 du chi phi lay, dung co ban do dang the hien chi phi nghien ciru, dau to xay dung cc; ban va mua sam cac tai san co dinh phai trai qua qua trinh lap dat, chay thin trudic khi dua vao sir dung trong Mm.
Chi tiet se, du chi phi xay dung ca ban do dang tai ngay ket thiic ky ke toan:
30/09/2018 31/12/2017
VND VND
Nghien ciru he thiing thu h6i va san xuat CO2 lOng 1.406.363.636 1.406.363.636,00
DAu to xay dung co ban 1.416.854.546 2.254.388.269
Tong Ong 2.823.218.182 3.660.751.905
13. DAU T1I GOP VON VAO DON Vi KHAC
Cong ty da gop 11:140.000.000 Bong, mans duong vai 1.114.000 c6 phan (menh gia 10.000 dang/c6 phan), vao von dieu le cua C6ng ty Co phan Dau to Be tong Cong nghe cao ("Sopewaco") tinh den ngay 30 thang 09 nam 2018 va ngay 31 thang 12 nam 2017.
Khoan du ph6ng giam gia dau to tai chinh dai han dugc trich lap theo quy dinh dm Thong to s6 228/2009/TT-BTC ngay 07 thang 12 nam 2009 va Thong to so 89/2013/TT-BTC ngay 28 [hang 6 nam 2013 ban hanh ban Bo Tai Chinh. Ca so trich lop du phong la bao cao tai, chinh cho Mm tai chinh ket thilc den ngay 31 [hang 12 nam 2016 ciia Sopewaco. Khoan 16 lay ke cua Sopewaco tai ngay 31 thang 12 nam 2016 la 404.881.757.551 clang va cao hon von dieu le cua Sopewaco. Do do, Ban Giam dOcCong ty guy& dinh trich lap chi phOng man bo cho khoan dau to tai chinh dai han neu o'er) tai ngay ket thiic ky ke man.
ale thuyit minh tit trang 7 din trang 24 lit 170 phan hap thanh ctia bao coo tai chinh 15
CONG TY CO PHAN DIEN LIIC DAU KHI NHON TRACH 2 Ap 3, Xa Phuerc Khanh, Huyan Nhon Trach Boo coo tai chinh Tinh D6ng Nai, CHXHCN Viet Nam Cho giai doan 9 thang ket thew ngay 30 thang 09 nam 2018
THUYET MINH BAO CAO TAI CHINN (Tiep theo) MAU B 09A-DN Coe thuyit minh nay la mot ba phan hap thanh va can duct dac dang that vai bcio coo tai chinh kem theo
14. CHI PHI TRA THU.&
Chi tier s6 du am khoan chi phi tra tnrerc tai ngay
a. Ngin han
ket thrk Ic9 ke toan:
30/09/2018 31/12/2017
VND VND
Phi bao hiem nha may 10.146.901.523
Chi phi khac 824.136.134 360.207.603 T6ng tong
b.Dai han
10.971.037.657 360.207.603
Phi bao hiem khoan vay tin dung 171.817.637.326 219.975.968.939
Phi huy clang, phi bi'en Tel
va phi c6 dinh hop crong bao tri thiet bi 153.061.152.980 177.473.528.484
Chi phi dai tu nha may din 105.506.610.981 147.015.945.192
Phi bao hiem nhan tho 629.166.667 6.291.666.667
Chi phi khk 16.892.521.059 22.895.748.310
T6ng Ong 447.907.089.013 573.652.857.592
Chi phi tra tnrac ngin han cher yeti th6 hien khoan phi bao hiem nha may va cac chi phi khk co thai han phan b6 trong yang I nam.
Chi phi tra trudic dai han chil yeu bao gorn cac chi phi:
Chi phi bao hiem khoan vay tin clang: Theo hop clang vay tin dung xuAt khan k9 ngay 22 thang 7 nam 2010 va 23 thang 7 nam 2010 giaa CEng ty va cac ngan hang tai tra do Citibank lam dai 19. Phi bao hiem khoan vay duqc phat hanh bai HERMES va NEX1 bao hiem cho cac ben cho vay trong toan bo thtri han vay theo hqp d6ng la 2,5 nam an han va 9,5 nam tra no. Phi bao hiem cera cac khoan vay nay duct phan be theo phucmg phap doting [hang Wong Ong veri thai han vay cua cac khoan vay dai
Chi phi huy dOng phi bien dal va phi c6 dinh hqp deing bao tri thiet bi: Theo Hqp &mg bao tri thiet bi dai han so 68/2011/PVPOWER NT2 — PVPS giaa Cling ty Co phAn Dian luc Dau khi Nhon Trach 2 va Cling ty Co phan Dich vu K9 thuat Dien luc Dau khi Viet Nam cho Ong tat bao tri may mOc, thiet bi chinh cho Nha may Dien Tuabin khi Chu trinh hon hop Nhcm, Trach 2 trong thai han 11,7 nam hoc 100.000 gib (EOH) cho to may. Phi huy Ong, phi bien daii va phi co dinh duqc thanh loan tnrec khi Nha may Dian Tuabin khi Chu trinh hon hap Nhon Trach 2 van hanh thucrng mai va duce phfin b6 vao bao coo ket qua hoot dOng kinh doanh trong nam theo s6 gib EOH thtrc to phat sinh.
Chi phi dai tu Nha may Dien Tuabin khi Chu trinh hOn hap Nhon Trach 2 phat sinh khi nha may dat den 50.000 gib van hanh EOH Ira Cling ty phai thac hian viac dai tu dinh k9. Theo do, chi phi dai tu nay duqc ghi nhan va phan bo vao bao coo ket qua hoat clang kinh doanh cho k9 phat sinh 25.000 gib van hanh EOH tie!) theo.
15. TAI SAN THUE THU NHAP HOAN 141
30/09/2018 31/12/2017
VND VND
Thue suat thue TNDN sir clang de xac dinh gig tri tai san thue thu nhAp hoan lai
5% 5%
Tai san thue thu nhap hoan lai lien quan den cac khoan chenh lath tam thai duoc khAu tit
1.563.401.592 1.164.052.104
Tai san thue thu nhap hoan Iai 1.563.401.592 1.164.052.104
Cac thuyk minh tic (rang 7 den trang 24 la ba phan hap thanh cua tido coo tat chinh 16
CONG TY CO PHAN DIN LlifC DAU KHI NHON TRACH 2 Ap 3, Xa Phuerc Khanh, Huyen Nhon Trach
Tinh Dang Nai, CHXHCN Viet Nam
THUYET MINH BAO CAO TAI CHINH (Tiep theo) MAU B 09A-DN Coe thuyect minh nay la mot b0 phan hop thanh va can claw doe thing thai hao coo tat chinh kern theo
16. PHAI TRA NGUOI BAN NGAN HAN
30/09/2018 31/12/2017
a. Phai tra nguti ban la cac ben lien quan
Gia tri
VND
S6 co kha nang tra no
Gia tri
VND
S6 co kha nang Ira no
- Tong Cong ty Dien Mc Dau khi Viet Nam 160.438.474 160.438.474
- Tong Ong ty Khi Viet Nam 817.910.112.415 817.910.112.415 803.144.467.801 803.144.467.801
- Cong ty TNHH MTV Kiem dinh Ky thuat An Man Dau khi
683.650.652 683.650.652
- C6 phan dich vu ky thuat dien Ivc Dau khi Viet Nam 81.856.363.496 81.856.363.496 70.832.511.352 70.832.511.352
- Cong ty Dien Ikrc Dan khi Nhon Trach 71.556.450 71.556.450 63.345.450 63.345.450
- Ban dieu hanh cac du an dm PVC tai
phia Nam 454.403.426 454.403.426 454.403.426 454.403.426
- Ong ty C6 phan Dia 6c Dan khi 1.140.250.000 1.140.250.000 1.140.250.000 1.140.250.000
901.593.124.261 901.593.124.261 876.318.628.681 876.318.628.681
b. Phai tra ngueri ban IA ben thti ba
Cac dal tuong khac 12.777.938.818 12.777.938.818 45.406.598.338 45.406.598.338
12.777.938.818 12.777.938.818 45.406.598.338 45.406.598.338
17. THUE VA CAC KHOAN PHAI NQP NHA NUOC
s6 du Se phai nap
trong ky
s6 da that nap
trong ky So mirth ky
VND VND VND VND
Thue gia tri gia tang 105.302.152.723 151.006.017.277 133.973.021.606 122.335.148.394
Thue xuk nhp khku 1.529.609.150 1.529.609.150
Thue thu nhap doanh nghiep 896.471.877 28.554.261.406 24.574.028.176 4.876.705.107
Thue thu nhap ca nhan 561.048.639 10.611.173.059 9.908.202.298 1.264.019.400
Thue tai nguyen 3.075.957.000 24.937.182.990 25.771.413.960 2.241.726.030
Cac loaf thue khac 1.157.268 8.166.992.732 8.167.229.905 920.095
TOng &Ong 109.836.787307 224.805.236.614 203.923.505.095 130.718.519.026
Khoan thue gia tri gia tang phai nap tai thai diem 30 thang 09 nam 2018 bao gom gia tri thue gia tri gia tang
tam tinh cna cac khoan doanh thu ban then trong giai clop tit ngay 01 thang 08 nam 2018 den ngay 30 [hang 09 nam 2018 cho Cons ty Mua ban Dien clugc ghi nhan theo gia ban dien chinh that dirgc quy dinh tai Hop clang mua ban ,dien so 07/2012/HD-NMD-NT2 ngay 06 thang 7 nam 2012 NM cac phy lye situ dth be) sung nhung chua xuat hOa don tai filth diem ket thuc ky ke loan.
18. CHI PHI PHAI TRA NGAN HAN
Chi phi phai tra ngAn hp chi yeu la chi phi bao tri, sirs chin dugc trich theo Thoa thuan chuyen giao va Hap dOng saa,c16i cCia Hap clang sirs chi-Eadai han Nlia may dien Nhan Trach 2 giaa Cong ty Co phan Dien lac Dau khi Nhan Trach 2; C6ng ty Co phan Dich vu Ky thuat Dien lac Dau khi Viet Nam; lien danh Siemens AG/Siemens Ltd Viet Nam cho ding tat bao tri may mot, thiet bi chinh cho Nha may dien Chu trinh hOn hap Nhan Trach 2 trong filth han 11,7 nam hoac 100.000 gik EOH cho moi to may.
arc thuyit minh tie trang 7 den trang 24 la bo phan hap thanh cna boo cao tai chinh 17
Bac, cao tai chinh Cho giai clop 9 thang ket thitc ngay 30 thang 09 nam 2018
C`
CONG TY CO PHAN D1CN LVC DAU KHI NHON TRACH 2 Ap 3, Xa Phu& Khanh, Huyen Nhon Trach Bio ego tai chinh Tinh flOng Nai, CHXHCN Viet Nam Cho giai doan 9 thang ket thlic ngay 30 thang 09 nam 2018
THUYET MINH BAO CAO TAI CHINH (Tiep theo) MAU B 09A-DN Cac thuyit minh nay la M01 b0 phan hop thanh va can &twit cl0c thing thin vat bao cao tat chinh kern theo
Lai vay trich tank la khoan chi phi lai vay phai tra tai tiled diem ket thik nien dO ke [can cua cac hop &mg vay yeti cac ngan hang tai no la HERMES, CIRR, NEXI va Citibank, vett Citibank la ngan hang dau m6i.
Chi tiet se du dm khoan chi phi phai tra ngin han tai ngay ket thilc ky ke toan:
30/09/2018 31/12/2017
VND VND
Chi phi bao tri 75.159.925.738 81.238.231.701
Lai vay trich trudge 34.085.811.343 8.720.675.781
Thue dat 10.373.011.179 10.909.145.440
Khac 15.517.445.267 2.787.880.984
fling cong 135.136.193.527 103.655.933.906
19. CAC KHOAN PHAI TRA NGAN HAN KHAC
30/09/2018 31/12/2017
VND VND
Lai cham thanh toan phai tra 39.278.284.374 39.278.284.374 Tong Cong ty Khi Viet Nam
Co tut, Igi nhuan phai tra 6.606.601.400 4.751.488.460
Phai tra khac 515.291.509 550.705.570
T6ng Ong 46.400.177.283 44.580.478.404
20. CAC KHOAN VAY
Vay dai han den han tra
Cac khoan vay dai han
SO dtr dau ky
VND VND
- Gia tri 1.066.152.126.657 2.631.620.466.530 - Se co kha nang tra nq 1.066.152.126.657 2.631.620.466.530
Trong ky C.
- Tang 542.179.887.507 23.382.232.540 FC
Cht(On tir cac khoan vay dig han 531.167.884.484
+ Chenh 10'ch hdi do& 11.012.003.023 23.382.232.540
- Gam 529.487.441.304 531.167.884.484
+ Chuydn sang cac khoan vay dai han din han tra
531.167.884.484
+ Thanh tocin trong ky 529.487.441.304
SO du cuiii ky
- Gia tri 1.078.844.572.860 2.123.834.814.586
- So co kha nang tra tic 1.078.844.572.860 2.123.834.814.586
Ngay 22 thang 7 nam 2010 va ngay 23 thang 7 nam 2010, Cting ty da ky cac hqp Ong vay vat cac ngan hang tai try la HERMES, CIRR, NEXI va Citibank, vol Citibank la ngan hang dau mai veci tong han muc vay la 215.380.981 d6 la My va 202.585.883 euro. Cac khoan vay nay ducfc chinh pha Viet
Ccic thuyit minh tit [rang 7 din trang 24 ta b0 phan hap thimh cua beio coo tai chinh 18
CONG TY CO PHAN DIEN LVC DAU KHI NHON TR3CH 2 Ap 3, Xa Phu& Khanh, Huyen Nhon Trach
Bao cao tai chinh
Tinh Dong Nai, CHXHCN ViEt Nam
Cho giai doan 9 thang ket thfic ngay 30 [hang 09 nam 2018
THUYET MINH BAO CAO TAI CHINH (Tiep theo) MAU B 09A-DN Cac thuyit mink nay la mot bP phan hop thank va can dirqc doc thing thin voi bap cep tat chinh kern theo
Nam bao lanh va duct cap bao him beri HERMES va NEXI. Lai suit duqc tinh theo Euribor 6 thang va Libor 6 thang cOng cho cac khoan lai suit dieu chinh. No g6c va lai vay duqc tra 6 thang mot Ian trong d6 [IVA gian tra ng g6c la 9,5 nam ducrcchia thanh 19 ky tra nq deu nhau yen thai diem tra nq g6c dau den la ngay 01 thang 6 nam 201/ Tong so du nq goc cua khoan vay nay tai ngay 30 thang 09 nam 2018 Ian lugt la 67.170.588 do la My va 60.578.094 euro (tai ngay 31 [hang 12 nam 2017 Ian ltrqt la 78.408.979 do la My va 70.845.796 euro).
Cac khoan vay dugc hoan tra theo lich bieu sau:
30/09/2018 31/12/2017
VND VND
Trong yang mot nam 1.078.844.572.860 1.066.152.126.657
Trong nam thin hai 1.078.844.572.860 1.066.152.126.657
Tir nam thir ba den nam thin nam 1.044.990.241.726 1.565.468.339.873
Sau Mitt nam
3.202.679.387.446 3.697.772.593.187
s6 phai tra trong vong 12 thang (1.078.844.572.860) (1.066.152.126.657)
Si phii tra sau 12 thing 2.123.834.814.586 2.631.620.466.530
21. DV PHONG PHAI TRA
Khoan du phong phai tra dai han phan anh cac chi phi trichtnrot de- thuc hien bao tri, bao dtrOng dinh ky Nha may dien theo Thoa thuan chuyen giao va Hop ding sin dOi cua Hop ding sfra chita dai han Nha may dien Nhan Trach 2 cho cong tic bao tri may met, thiet 1)1 chinh cho Nha may Dien Tuabin khi Chu trinh hon hqp Nhon Trach 2 trong thai hp 11,7 nam hoac 100.000 gib EOH cho moi to may.
30/09/2018 31/12/2017
VND VND
Chi phi saa chtta dinh ky nha may dien 31.268.031.821 23.281.042.069
Tong cong 31.268.031.821 23.281.042.069
22. VON CHt SO HIIU
30/09/2018 31/12/2017 - SO Wong. co phiEu da ban ra cOng clu ing
+ CO phieu phO thong
- So Itrong.c6 phiEu da ban ra cOng chung + CO phieu pito thong
287.876.029 287.876.029
287.876.029 287.876.029 DI
Cong ty chi phat hanh mot loai co phAn pile) thong khOng duqc lurang Iqi arc co dinh vii menh gia la 10.000 clang mot co phAn. CO ding so hat co phan ph6 thOng dirge nhAn co tirc khi duct congbo va co quyEn bleu (my& theo ti It mot quyEn bieu quyet cho mai co phan sEihcru tai cac cuOc hop co (long cua Ging ty. Tat Ca cac CO phan den c6 quyen thira huirng nhu nhau clei vii tai san thuan cua Cong ty.
Chi tiEt cac co ding tai ngay ket thtic ky ke toan nhu saw 30/09/2018 31/12/2017
VND
VND
TCT Dien Inc Diu Khi Viet Nam - CTCP 1.709.260.800.000 59,37%
1.709.260.800.000
59,37% Cong ty TNHH Rat Trien Ong Nghe 237.961.150.000 8.27%
237.961.150.000
8.27% Cac co Ming khan 931.538.340.000 3236%
931.538.340.000
32.36%
2.878.760.290.000 100% 2.878.760.290.000
100%
Ccic thuyit minh tti (rang 7 din [rang 24 la by phan hop thanh cua &loco() tai chinh 19
CONG TY CO PHAN DICN LIJC DAU Kill NHON TRACH 2 Ap 3, Xa Phu& Khanh, Huyen Nhon Trach Tinh Diing Nai, CHXHCN Viet Nam
Bao cao tai chinh Cho giai (loan 9 thang ket thtic ngay 30 thang 09 nam 2018
THUYET MINH BAO CAO TAI CHINH (Tiep theo) M Au B 09A-DN
Ccic thuyet minh nay ta mot bo phan hop thanh va can &roc dot clang that voi bcio cao red chinh kern theo
Thay del win chu sir hfiu trong ky nhtr nu:
Cho ky hot d(ing 9 thing Wet thiic
VOn gop dm
chit so hilu
VND
Thing du
von c6 phan
VND
Quy dau to
phat trien
VND
Lqi nhuan sau thud
chua phan phi
VND
Tong
VND
ngay 30 thang 09 nam 2017
SO do dau ky 2.848.760.290.000 (210.000.000) 137.294.913.354 1.922.588.920.362 4.908.434.123.716
Tang vein trong ky 30.000.000.000 - 30.000.000.000
Lqi nhuan trong kj, 490.656.425.301 490.656.425.301
Chi tra c6 We (748.477.675.400) (748.477.675.400)
Clam khac (247.500.000) (247.500.000)
SO du cuiii ky 2.878.760.290.000 (457.500.000) 137.294.913.354 1.664.767.670.263 4.680.365.373.617
Cho ky hout Ong 9 thing ket thtic ngay 30 thing 09 nam 2018
S6 du dau ky 2.878.760.290.000 (457.500.000) 137.294.913.354 1.969.624.367.294 4.985.222.070.648
Phan phai to Iqi nhuan (13.500.000.000) (13.500.000.000)
Lqi nhuan trong ky 528.631.214.663 528.631.214.663
Chi tra c6 tot (1.811.315.974.468) (1.811.315.974.468)
SO du. cuoi ky 2.878.760.290.000 (457.500.000) 137.294.913.354 673.439.607.489 3.689.037.310.843
Theo Quyet dinh so 14/QD-CPNT2 ngay 24 thang 4 nam 2018 dm Dai hOi dOng Co Bong, Ging ty da chia c6 the con lai nam 2017 Or ngutin Ivi nhuan sau thud chum phan ph6i nam 2017 vai so tin 575.752.058.000 Bong, tucrng Wig ved ti le 20%/m0h gid mot co phan.
Theo Nghi guy& s6 15/NQ-CPNT2 ngay 30 Mang 6 nam 2018 cOa Dai hOi dung Co thing, Cong ty da chia viec chia c6 tirc bir nguon Igi nhuan sau thud chua phan ph6i lay Ice giai clop tir ngay 20/6/2009 den het ngdy 31/12/2015 vii so tie'n 803.749.872.968 ding, Wang iimg veri ti Ie 27,92%/menh gia mot co phan.
Theo Nghi guy& so 20/NQ-CPNT2 ngay 10 thang 9 nam 2018 dm FlOi ding Quan tri, C6ng ty da tam Ong c6 tirc nam 2018 bang tin yen ti le 15%/mdrth gia, Wang &rang
1.500 dong/0 I co phieu.
Ctic thuyet minh tir [rang 7 djn [rang 24 la ho phan hop thanh ctia bao cao tell chinh 20
CONG TY CO PHAN DIEN WC DAU KHI NHON TRACH 2 Ap 3, Xa Phu& Khanh, Huyan Nhan Trach Bac, cao tai chink Tinh D6ng Nai, CHXHCN Viet Nam Cho giai doan 9 thang kat thac ngay 30 thang 09 nam 2018
THUYET MINH 13A0 CAO TAI CHINE! (Tiep theo) MAU B 09A-DN Cbc thuyAt mink nay is mot bo phan hap thanh va can dtrac thy dong thai vai btho cao tai chinh kern theo
23. CAC KHOAN MUC NGOAI BANG CAN DOI KE TOAN
Ngo3i vo the too Dom vi 30/09/2018 31/12/2017
Do la My USD 215,08 267,88
Euro EUR 8,4 6,94
24. BO PHAN THEO LINH VVC KINH DOANH VA BO PHAN THEO KHU V1,1t Li'
Hoot &Mg san xuAt kinh doanh chinh cua Cong ty la san xuAt va ban dien trong nOi dia. Hoot dOng san xuat kinh doanh khac cua Cong ty chiem t; nips rat nhel trong tong doanh thu va ket qua hoot dOng ctia Cong ty trong kji cling nhu cac nien do ke toan twat. Theo d6, thong tin tai chinh trinh bay ten bang can doi ke toan gala nien d0 tor ngay 30 thang 09 nam 2018 va bang can del ke toan tai ngay 31 thang 12 nam 2017 cling nhu toan b0 doanh thu, chi phi trinh bay tan bao cao ket qua hoot dOng kinh doanh giaa nien dO cho ky hoot dOng tir ngay 01 thang 01 nam 2018 den ngay 30 thang 09 nam 2018 va tir ngay 01 thang 01 nam 2017 den ngay 30 thang 09 nam 2017 deu lien quan den hoot dOng san xuAt kinh doanh chinh. Do de, Cong ty khong trinh bay bdo cao b0 phAn theo lTnh vttc kinh doanh va khu vuc dia I;.
25. DOANH THU THUAN VE BAN HANG
Doanh thu thuan trong k5' bao gom doanh thu ban din trong giai (loon to ngay 01 thang 01 nam 2018 den ngay 30 thang 09 nam 2018 theo gia ban din duce quy dinh trong Hop dOng mua ban din so 07/2012/HD-NMD-NT2 ngay 06 thang 7, nam 2012 va cdc hop dOng sue cloi, be sung giCra Cong ty Mua Ban Dian (EPTC) va Cong ty co phan Dian Luc Dau Khi Nhan Trach 2.
Doanh thu ban din trong giai doan tir ngay 01 [hang 01 nam 2018 den ngay 31 thang 08 nam 2018 duce ghi nhlan theo ty' gia tai ngay xuAt hOa don. Doanh thu ban dian cho giai cloon tir ngay 01 thang 09 nam 2018 den ngay 30 thang 09 nam 2018 duerc ghi nhAn theo ty gia torn tinh tai thai diem bao cao va se duce hiau chinh chinh xac tai thai diem phat hanh hoa don theo quy dinh dm hop (tong.
26. CHI PHI SAN XUAT KINH DOANH THEO YEU TO
Tit 01/01/2018
den 30/09/2018
Tir 01/01/2017
den 30/09/2017 -51 VND VND
Chi phi nguyen lieu, vat lieu 3.947.498.008.637 2.830.124.748.267 ;1 Chi phi nhan ding 50.169.603.604 59.609.370.871 .1! Chi phi khAu hao tai san co dinh 517.983.688.336 517.992.988.145
Chi phi dich vu mua ngoai 410.067.719.385 366.615.773.790
Chi phi khac 42.612.271.359 33.450.357.848 ac Tong citing 4.968.331.291.321 3.807.793.238.921
27. DOANH THU HOAT BONG TM CHINH
Tir 01/01/2018 Tir 01/01/2017
den 30/09/2018 den 30/09/2017
VND VND
Lai tian girl 39.298.581.959 46.892.947.845
Lai chenh lath t9 gia da thoc hian 10.299.862.473 375.161.479 T8ng Ong 49.598.444.432 47.268.109.324
21
CONG TY CO PHAN DIN LVC DAU KHI NHON TRACH 2 Ap 3, ra Phu& Khanh, Huyen Nhon Troch BO° car) tai chinh Tinh 1E:sting Nai, CHXHCN Viet Nam Cho giai don 9 [hang ket thilc ngay 30 thang 09 ram 2018
THUYET MINH BAO CAO TAI CH1NH (Tien thy)) MAU B 09A-DN Ccic thuy& mink nay is mot ba phan hop thank va can cluvc dcw clang then vett brio cao tai chinh kern Own
28. CHI PHI TAI CHINH
TO. 01/01/2018 den 30/09/2018
Tir 01/01/2017 den 30/09/2017
Lai vay Phi bao hiem khoan vay Phi bao lanh chinh phti cho khoan vay L6' chenh tech t9 gia da thuc hien
VND
76.754.842.997 48.158.331.613
6.581.246.462 3.750.870.502
VND
92.807.030.624 48.158.331.614 8.822.834.914
21.593.491.470 L6 chenh tech gia chua thuc hien 38.142.750.730 237.275.294.603 Chi phi khac 2.761.706.502 2.526.005.433 T6ng co:mg 176.149.748.806 411.182.988.658
29. CHI PHI QUAN LY DOANH NGHICP
Tir 01/01/2018 Tir 01/01/2017 den 30/09/2018 den 30/09/2017
VND VND Luong nhan vier' quan 19 17.365.453.051 22.045.470.592 BHXH, BHYT, KPCD quan 19 1.050.450.706 968.233.532 Chi phi vat lieu van phong 1.760.331.444 1.563.891.335 Chi phi dung co, d6 dung 1.923.146.596 1.492.340.614 Chi phi khAu hao TSCD quan 19 7.185.393.927 7.264.286.075 Thud va le phi 543.929.869 473.003.136 Chi phi sirs chfta therng xuyen quail 19 670.717.380 592.319.100 Dich vp mua ngoai 26.888.445.591 22.343.293.578 Chi phi quan 19 khac 16.866.913.710 15.432.810.029
TEing cOng 74.254.782.274 72.175.647.991
30. CHI PHI THUE THU NHAP DOANH NGHItP HIeN HANH
Chi phi thud thu nh5p hien hanh trong ky &roc tinh nhir sau:
Tit 01/01/2018 den 30/09/2018 Tir 01/01/2017
den 30/09/2017 1 H
Hoar dang chinh
VND
How clang kink
VND Tiing VND
fling VND
Lqi nhudn truOc thud 555.890.197.425 895.929.156 556.786.126.581 516.667.908.009 iR
COng: Cac chi phi khong dircic trir 1.809.557.689 453.725.124 2.263.282.813 317.689.792
Cong/Tit: Chi phi/thu nhdp tinh thud 7.986.989.752 7.986.989.752 (2.647.959.588) H
TNDN hoan lui Cdc khodn thu nhdp
khong chin thud 133.871 133.871 12.482
Thu nhdp chiu thud 565.686.610.995 1.349.654.280 567.036.265.275 514.337.625.731
Thud sudt 5% 20%
Thud thu nhtip doanh nghigp 28.284.330.550 269.930.856 28.554.261.406 25.879.084.729
COng ty co nghia vu phai nOp thud thu nh5p doanh nghiep theo t9 le 10% tinh tren thu nh5'p chiu thud tir hog &Ong san xuat va kinh doanh dien nang (hog dOng chinh) trong 15 nam ke tit nam dau tien cc!) doanh thu va 20% cho nhffng nam tiep theo.
22
CONG TY CO PHAN DIN LVC DAU Kill NHON TRACH 2 Ap 3, xa Phuerc Khanh, Huyen Nhon Troch Bao coo tai chinh Tinh Deng Nai, CHXHCN Viet Nam Cho giai (loon 9 thang ket th6c ngay 30 thang 09 nam 2018
THUYET MINH BAO CAO TAI CHINH (Trep theo) MAU B 09A-DN Cac shay& minh nay la mat ba phan hap thanh va can chow doe clang thai voi bay coo tai chinh kern theo
COng ty duoic mien thud' 4 nAm ke to nam dau tien co thu nhap chiu thud' dei veil hoot Bong san xuAt kinh doanh dien nang va giam 50% se) thud phai nOp cho 9 nam tier, theo. Day la nam thir tam COng ty c6 thu nhap chiu thud' to hoot &Ong san xuat kinh doanh dien nang va la nam thir to dugc giam 50% so thud' phai nOp.
Cong ty c6 nghia vu phai nOp thud' thu nhap doanh nghiep theo tY le 20% tinh tren thu nhap to cac hoot Ong khac theo Thong to s6 78/2014/TT-BTC ngay 18 thang 6 nam 2014 do BO Tai chinh ban hanh.
31. LAI CO BAN TREN CO PHIEU
Viec tinh toan Jai co ban teen c6 phieu phan be) cho cac c6 (tong set hau c6 phan phe thong cOa Cong ty dugc [hoc hien tren co so cac so lieu nhu ben dual:
Tir 01/01/2018 den 30/09/2018
Tir 01/01/2017 den 30/09/2017
Lgi nhuan sau thud' Trich quji khen thuemg phlic lqi Lgi nhuan de tinh lai co ban tren ca phieu
s6 binh quan gia quyen cua c6 phan phei thong de' tinh la' co ban wen ca phieu
VND
528.631.214.663 21.300.000.000
507.331.214.663
287.876.029
VND
490.656.425.301 21.300.000.000
469.356.425.301
287.227.677
Lai ea ban tren co phieu 1.762 1.634
32. NGHI€P VII VA SO Du. vOt CAC BEN LIEN QUAN
Trong ky, Clang ty da c6 cac giao dich chit' yell voi cac ben lien quan sau:
Thu nhap tai chinh Lai tien girl tir NgEn hang TMCP Dai Chang Viet Nam
Chi tri c0 ttic
Tong Cong ty Dien lure Dau khi Viet Nam - CTCP
KY nay KY try& VND
23.831
VND
2.499.895.503
1.075.466.895.360 358.944.768.000 .16
So du voi cac ben lien quan tai ngay ket thac ky ke toan nhu sau: N S6 cue' ky S6 thu ky
VND VND .B2 Phil thu Hwang mai T8ng Cong ty Khi Viet Nam 5.776.664 COng ty CO pit Dich snaKj% thudt Dien arc DAu khi Viet Nam 57.024.950 31.828.712
Tri cuing cap Co
truircnha Cong typlan Dich vu Ky thuat Dien luc Dau khi Viet Nam 61.704.476.085 64.370.973.636
Phil trit khsic T•fing Ging ty Khi Viet Nam 39.278.284.374 39.278.284.374
23
0 4 CH -I
/55-cr, • CONG TY
/ Co. PH ,k‘N if
DIN L IIC DkU ,
MON TR4C
CON6.'-TaY1C6 PHAN DIN LVC DAU Kill NHON TRACH 27.--.'is'i*C-t4t1.; Ap 3,,XaPhtrac K.hanh, Huyen Nhan Trach :.-I,: Bao cao tai chinh Tinh Eking Nai, CHXIICN Viet Nam Cho giai (loan 9 thang Ica thtic ngay 30 thing 09 nam 2018
THUYET MINH SAO CAO TAI CHINH (Ti'4 then) MAU B 09A-DN Cac limy& minh nay la mot biO phan hap thanh va can &roc doe clang that vii bao cao tai chinh kern theo
Phil tri thieving mai TiOng Cong ty Khi Viet Nam Ging ty Co plan Dich w Ky dui@ Dien Imo Dan khi Vi& Nam Ban dieu hanh cac dv an dm PVC tai phia Nam Ong ty Co phAn Dja 6c Diu khi C6ng ty Dien Itrc khi Nhan Trach
Ging ty TNHH MTV KiEin dinh Ky thuat An tan Dau khi
817.910.112.415
81.856.363.496
454.403.426 1.140.250.000
71.556.450
803.144.467.801
70.832.511.352
454.403.426 1.140.250.000
63.345.450
683.650.652
IA 'Win Tu Ngutri Igp bieu
IA V* An ICe Win trilling
NO Dot Nhin Clam dive Ngay than 10 tarn 2018
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