CONG TY CO PHA.NEVN QUOC TE

Bao cao tai chinh gifra nien dQCho ky k~ toan 6 thang dfiu Dam 2018

•• CONG TY co pRAN EVN QUOC Titr.e 91 XO Vi~t Ngh~rmh, Quan Cam L~,Thanh phd Da Nang

BAocto TAlCHiNHCho IcY ki toan 6 thang adu niim2018

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Bao cao cua Ban Tlmg Giam d6c

Bao cao soat xet thong tin tai chinh gitra nien d(>

Bao cao tai chinh gina nien d(>

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• Bang can d6i k~ toan gitra nien d(>

Bao cao k~t qua hoat d(>ngkinh doanh gitra nien d(>

Bao cao hru chuyen tien t~ giira nien d(>

Thuyet minh Bao cao tai chinh gitra nien d(>

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CONGTYCOPKANEVNQUOCTE

L6 91 X6 Vi~tNgh~1mb, Quan Cam L~, Thanh ph6 DaN~ngBAO CAO TAl CHiNH

Cho IcY ki loan 6 thang ildu nam 2018

BAo cAo CVA BAN TONG GIA.M DOC

Ban Tong Giam d6c Cong ty C6 ph§n EVN Quoc tS cong b6 bao cao nay cung voi Bao cao tai chinh gitranien do cho ky kS toan 6 thang d§u nam 2018 da duoc soat xet.

ThOng tin khai quat

Cong ty C6 phan EVN Quoc tS (sau day goi titt la "Cong ty") tiSn than la Cong ty C6 phh EVNCampuchia duoc thanh I~p ngay 01/10/2007 thea GiAy Chung nhan dang kY kinh doanh s6 0103019858cua S6 KS hoach va DAunr Thanh ph6 Ha Noi, C6ng ty C6 phan EVN Campuchia dang kY diSu chinh GiAychirng nhan dang kY kinh doanh IAn 1 VaGngay 21/5/2008, d6i ten thanh Cong ty C6 phan EVN Quoc tS vachuyen tru so chinh dSn Thanh pho Da N~ng ngay 01110/2008. Ngay 25/9/2008, Cong ty duoc S6 KShOl;lchva Dh tu Thanh ph6 Da N~ng cAp Il;liGiAy chUng nh~n dang kY kinh doanh s6 3203002232. ChodSn hi~n nay, GiAy chUng nh~n dang kY kinh doanh nay da duQ'c diSu chinh 6 IAnva Ifrn diSu chinh gfrnnhAt VaGngay 18/05/2016 v6i rna s6 doanh nghi~p 0102379203. Cong ty la don vi hl;lChtoan doc I~p, hOl;ltdong san xuAt kinh doanh thea Lu~t Doanh nghi~p, DiSu l~ Cong ty va cac quy dinh phap Iy hi~n hanh colien quan.

C6ng ty duQ'cchAp thu~n giao dich c6 phiSu ph6 thong tren thi truOng UpCom thea QuySt dinh s6 119/QD­SGDHN ngay 20/02/2017 cua S6 Giao dich chUng khoan Ha NOi v6i rna chUng khoan EIC. Ngay chinhthuc giao dich Ctta c6 phiSu la 28/02/2017.

van iliJu If: 366. 771.450. 000 d6ng.

van gop thlfc d din ngay 30/0612018: 366.771.450.000 d6ng.

Tr\l SO' chinh

• Dia chi: Lo 91 X6 ViSt NgM TInh, PhuOng Khue Trung, Qu~n C~m L~, Thanh ph6 Da N~ng

• Di~n thol;li: (84) 0236.6255656

• Fax: (84) 0236.3633991

• Website: www.eVlll.vn

Nganh ngh~kinh doanh chinh

• San xuAt, truySn tai va phan ph6i di~n: San xu&tva truySn tai, kinh doanh mua ban di~n trong va ngoainuac;

• Dl;lynghS: Dao tl;lova phat trien ngu6n nMn hfCva quan Iy, v~n hanh, bao du5ng va sua chua thiSt binha may di~n;

• Kinh doanh bAtdong san, quySn su dl,lng d&tthuoc chu s6 hfru, cM su dl,lng ho~c di thue: Phat triSn vakinh doanh bAtdong san, CO" s6 hl;ltfrng, khu cong nghi~p trong va ngoai nu6c;

• HOl;ltdong tu vAn Icy thu~t co lien quan khac: Giam sat thi cong x<1ydl,l11g;Hoan thi~n cong trinh nanglugng (dUOng day va trl;lmbiSn ap dSn 500KV); Tu vAnhOl;ltdong chuAn bi san xu&tcho cac nha maydi~n; Tu vAnquan Iy dv an; Hoan thi~n cong trinh thuy di~n;

• Qulm Iy dv an; Kinh doanh Himnghi~p, khai thcic mo tl;liCampuchia; Djch Vl,lquan Iy v~n himh cac nhamay di~n trong va ngoai nuac; Sua chua, bao du5ng, dl;litu, ccii tl;lo, nang cAp thiSt bi: c6ng trinh cuacac nha may di~n trong va ngoai nuac; Thi nghi~m di~n; Xu&t nh~p kh~u v~t tu, thiSt bi di~n; Xaydl,l11g,v~n hitnh cac cong trinh di~n; Khai thac lam san, khai thac mo; XuAt kh~u, nMp khh di~n nang;Nh~p khAu nhien li~u, nguyen li~u phl,lc VI,l san xu&t di~n; Khai thac va san xuAt da, cat, xi mang, gl;lchcac 10l;li,sitt tMp.

Trang1

eONG TY eo PHA.NEVN ouoc TitL6 91 X6 ViStNgM 1mb, Quan Cam L~, Thanh ph5 DeiN~ng

BAO CAO TAl CHiNHCho kY k~ toan 6 thong ddu nam 2018

BAo cxo eVA BAN TONG GIA.MDOC (ti~p theo)

T6ng s6 cong nhan vien hien c6 d~n ngay 30/06/20181a 19 ngiroi. Trong do can bQ quan ly 1a 6 nguoi.

Cac thanh vien cua HQi d6ng quan tri, Ban Kiem soat, Ban T6ng Giam d6c va K~ toan tnrong trong ky k~toan va d~n ngay l~p Bao cao tai chinh gitra nien dQnay g6m c6:

H9i dang quan tr]

• Ong Truong Quang Minh

• Ong Nguyen Quang Huy

• Ba Nguyen Thi Huang

• Ong r.s Vi}Ninh• Ong Le Duy Thanh

Ban su« sodt

• Ba Dinh Hai Ninh

• Ba Vi}Huang Tra

• Ba NguySn Thi Huy~n

• Gng D6ng Qu6c Cuong

Chu tich

Thanh vien

Thanh vien

Tai b6 nhiem ngay 15/06/2018

Tai b6 nhiem ngay 15/06/2018

Tai b6 nhiem ngay 15/06/2018

Tai b6 nhiem ngay 15/06/2018

B6 nhiem ngay 15/06/2018

Thanh vien

Thanh vien

TruOng ban

Thanh vien

Tai b6 nhiern ngay 15/06/2018

Tai b6 nhi~m ngay 15/06/2018

B6 nhi~m ngay 15/06/2018

BE>nhi~m 11;lingay 22/04/2017

Mi~n nhi~m ngay 15/06/2018

Thanh vien

Thanh vien

Ban Tang Gifim dBe va Ki (oan trlriYng

• Gng Truang Quang Minh

• Gng Le Vi}Ninh

• Ba Ph1;lmThi Thuy

Ki~m tmln dQc I~p

T6ng Giam d6c

Ph6 T6ng Giam d6c

Ph6 phong phv trach k~ toan

Tai bE>nhi~m ngay 15/06/2018

B6 nhi~m ngay 11/7/2017

B6 nhi~m ngay 11/7/2017

Bao cao tai chinh gifra nien dQ nay duQ'Csoat xet boi C6ng ty TNHH Ki~m toan va K~ toan AAC (Trv sochinh: L6 78 - 80, Duang 30 Thang 4, Qu~n Hai Chau, Thanh ph6 Da N~ng; Di~n th01;li: (84)0236.3655886; Fax: (84) 0236.3655887; Website: www.aac.com.vn; Email: aac@dng.vnn.vn).

Trach nhi~m ciia Ban T6ng Giam dBc trong vi~c I~p Bao cao titi chinh gifra nien dQ

Ban T6ng Giam d6c C6ng ty chiu trach nhi~m l~p va trinh bay trung thllc va hQ'Ply Bao cao tai chinh gifranien di;>nay tren co sa:

• Tuan thu cac Quy dinh cua cac Chu~n mllc k~ toan Vi~t Nam, Ch~ dQkS toan doanh nghi~p Vi~t Namva cac quy dinh phap ly hi~n hanh khac c6 lien quan;

• Lila chQn cac chfnh sach k~ toan thfch hQ'Pva ap dVng cac chinh sach d6 mQt each nh~t quan;

• Dua ra cac phan doan va uac tfnh k~ toan mQt cach hQ'Ply va tMn trQng;

• L~p Bao cao tai chinh gifra nien dQtren co sa h01;ltdQng lien tvc;

Trang 2

CONGTYCOPHANEVNQUOCTEL6 91 X6 Viet NgM rrnh, Quan Cam L~, ThL'mh ph6 DANang

BAocso TAl CHiNHCho kj; ki toan 6 thong ddu nam 2018

BAo cAo CVA BAN TONG GIAM DOC (ti~p theo)

• Chiu trach nhiern vS ki~m soat noi bQ rna Ban T6ng Giarn d6c xac dinh la dn thiet d~ dam bao choviec I~p va trinh bay bao cao tai chinh giira nien dQ khong co sai sot trong yeu do gian I~n hoac nhaml~n.

Ban T6ng Giam d6c Cong ty, bang bao cao nay xac nhan rang: Bao cao tai chinh giira nien dQ bao g6mBang can d6i kS toan gitra nien dQ, Bao cao kSt qua hoat dong kinh doanh giira nien dQ, Bao cao hruchuyen tiSn t~ gifra nien dQ va Thuyet minh Bao cao tai chinh giira nien dQ kern thea dii phan anh trungthlfC va hgp Iy vS tinh hinh tai chinh cua C6ng ty t~i thai di~m 30106/2018 va kSt qua ho~t dQng kinh doanhcling nhu cac lu6ng luu chuy~n tiSn t~ trong kY kS toan 6 thang dfiu nam 2018, phu hgp v6i cac Chuftn mlfCkS toan, ChS dQ kS toan doanh nghi~p Vi~t Nam hi~n hanh va cac quy dinh phap Iy co lien quan dSn vi~cI~p va trinh bay Bao cao tai chinh giua nien dQ.

Trang 3

~ ,. ,'_',.

CONG TYTNHH IIEI TOANVA IE TOANlACTHANH VIEN CUA PRIMEGLOBALCHUYEN NGANH KIEM ToAN KE ToAN TAl CHINHTru sa chfnh: La 78 - 80, £luong 30 Thang 4, Quan Hai eMu, Thanh pho £la N[ngTei: +84 (236) 3655886; Fax:+84 (236) 3655887; Email: aac@dng.vnn.vn; Website: http://www.aac.com.vn

s6:3.iW201SIBCSX-AAC

BAocAo soxr xET THONG TIN TAl CHiNH GIUANIEN DO

Kinh giii: Cac C&dong, HQi dang quan tr] va Ban T&ng Giam d&eCong ty C& phin EVN Qu&e t~

Chung toi da soat xet bao cao tai chinh giiia nien dQ gem: Bang can d6i k6 toan piiia, nien dQ tai ngay ~30106/2018, Bao cao k6t qua hoat dong kinh doanh giira nien dQ, Bao cao hru chuyen tien t~ giira nien dQ ~cho Icy k6 toan 6 thang dau narn 2018 va Ban thuyet minh bao cao tai chinh gitra nien dQ, diroc I~p ngay08/08/2018 cua C6ng ty C6 phan EVN Quoc t6 (sau day goi t~t la "Cong ty") dinh kern tir trang 6 d6ntrang 32.

Trach nhiem cua Ban TAng Giam d&e Cong ty

Ban T6ng Giam d6c C6ng ty chiu trach nhi~m )~p va trinh bay trung thvc va hQ'P Iy bao cao tai chinhgifra nien dQ theo chuAn mvc kS toan, ch6 dQ k6 toan doanh nghi~p Vi~t Nam va cac quy dinh phap Iy colien quan d6n vi~c l~p va trinh bay bao cao tai chinh giiia nien dQva chiu trach nhi~m v~ kiSm soat nQi bQrna Ban T6ng Giam d6c xac dinh la dn thi6t dS dam bao vi~c I~p va trinh bay bao cao tai chinh giiia niendQ kh6ng co sai sot trQng y6u do gian I~n ho~c nham l~n.

Traeh nhi~m eua Ki~m toan vien

Trach nhi~m cua chung t6i la dua ra k6t lu~n v~ bao cao tai chinh giiia nien dQ dva tren kSt qua soat xetcua chung t6i. Chung t6i da thvc hi~n c6ng vi~c soat xet theo Chu~n mvc Vi~t Nam v~ hQ'Pd6ng dich V\lsoat xet s6 2410 "SoM xet th6ng tin tai chinh gifra nien dQ do kiSm toan vien dQc I~p cua don vi thvchi~n".

C6ng vi~c soat xet thOng tin tai chinh giiia nien dQ bao g6m vi~c thvc hi~n cac cUQcph6ng v~n, chu y6ula ph6ng vAn nhUng nguai chiu trach nhi~m v~ cac vAn d~ tai chinh k6 toan, va thvc hi~n thu t\lC phantich va cac thu t\lC soM xet khac. MQt cUQcsoat xet v~ ca ban co ph<;tmvi h<tphon mQt cUQckiSm toanduQ'c thvc hi~n theo cac chu~n mvc kiSm toan Vi~t Nam va do v~y kh6ng cho phep chung t6i d<;ttduQ'c svdam bao r~ng chung t6i se nh~n bi6t duQ'c tAt ca cac vAn d~ trQng y6u co thS duQ'c phat hi~n trong mQtcUQCki~m toan. Theo do, chung t6i kh6ng dua ra y ki6n ki~m toan.

CooslYdlla ra k~t lu~n ngol.li tru'

1. Nhu trinh bay t<;tidiSm (a), (b) cua Thuy6t minh s6 29, bien ban ghi nh6 v~ nghien Clru kha thi (MoO). cua dv an thuy di~n SeKong t~i Vuong qu6c Campuchia va dv an thuy di~n N~m M6 1 t~i nu6c CQnghoa Dan chU Nhan dan Lao kh6ng ti6p tl,lc duQ'c gia h~n. Tuy nhien, gia tft dau tu thvc t6 cua cac dlJan tren tinh d6n thai diSm 30106/2018 la 15.888.141.751 d6ng (Dv an thuy di~n SeKong:8.720.911.108 d6ng; DIJ an thUy di~n N~m M6 1: 7.167.230.643 d6ng) v~n con phan anh t~i khoanm\lC "Chi phi xay dlJng ca ban d6 dang". Hi~n nay, C6ng ty dang d~ nghi chinh phu Lao cho phep kYhQ'Pd6ng phat tri~n dv an (PDA) rna kh6ng dn gia h~n MoO d~ ti6p t\lC thlJC hi~n dv an N~m M6 1.Ban T6ng Giam d6c C6ng ty cling dang tim kiSm cac d6i tac d~ cling hQ'Ptac ho?c chuy~n giao dv anthuy di~n Sekong va N~m M6 1. Do do, vi~c C6ng ty co thu h6i duQ'c cac khoan chi phi da diu tu haykh6ng con tliy thuQc vao k6t qua cua qua trinh dam phan, hQ'Ptac ho?c chuySn giao 2 d1,fan neu tren .

• Chi nhllnh t~i ThanhphII'H6 Chi Minh:47 - 49 HoangSa (Tang4, Toa nM HoangDan),Qu~n1, TP.Ho Chi MinhTel: +84 (28) 3910 2235; Fax:+84 (28) 3910 2349

• Chi nhlinh t~i Hi! NOi: Trang 4S6 09 ph6 OuyTan, (Tang 6, Toa nha Viet A), Qu~ncau Giay, Hit NOiTel: +84 (24) 3224 2403; Fax:+84 (24) 3224 2402

2. Nhir trinh bay tai Thuyet rninh s6 28, Bien ban ghi nho v~ nghien ciru kha thi Thuy di~n Ha Se san 1/Se San 5 tai Vuong Quoc Carnpuchia dll h~t hieu lire vao ngay 30106/2016, t6ng gia trj dll thirc hiencua du an la 24.258.325.211 d6ng. Ngay 21/09/2017, Cong ty dll co cong van s6 186ICV-EVNI-THgui BQ Mo va Nang IUQ11g(MME) thuoc Vuong quoc Carnpuchia d~ nghi gia han MoV d~n30109/2018. Hien nay, cac ben dang trong qua trinh thuong IUQ11gv~ rmrc phf phai dong cho MME d~diroc gia han,

K~t lu~n ngoai trir

Can cir tren k~t qua soat xet cua chung toi, xet tren cac khfa canh trong y~u, ngoai tnr cac vfin d~ dirocrno ta tai doan "Co sO'dtra ra k~t luan ngoai tnr", chung toi khong thfiy co vfin d~ gi d~ chung toi chorang bao cao tai chfnh gifra nien dQ dfnh kern khong phan anh trung thlJc va hgp Iy v~ tinh hinh tai chfnhcua Cong ty tl;lingay 30106/2018 va k~t qua hOl;ltdQng kinh doanh cling nhu cac lu6ng luu chuy~n ti~n t~cho ky k~ toan 6 thang dfiu narn 2018, phu hQ·pvo·i Chufin rnlJc k~ toan, Ch~ dQ k~ toan doanh nghi~pVi~t Narn va cac quy dinh phap Iy co lien quan dSn vi~c I~p va trinh bay bao cao tai chfnh gifra nien dQ.

g To - PM Tang Ghlm dBc~~~y eN DKHN kiim loem: 1031-2018-010-1

Da N{mg, ngay 08 themg 08 nam 2018

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CONG TY co pRAN EVN QUOC TELo 91 XOViet Nghe Tinh, Quan Cam L~, Thanh ph6 Da Ngng

BAO CAO TAl CHiNHCho leY ki toan 6 thong dau ndm 2018

BAo cAo trru CHUYEN TIEN TE GIUA NIEN DO. .Cho kY k~ toan 6 thang d§u nam 2018 Miu sa B 03 - DN

Ban hanh thea Thong nrsa 200120141TT- BTC

ngay 22/1212014nia BI}Tai chinh

6 thang dau 6 thang dbCHiTlEU Mli Thuyet nam 2018 nam 2017

sa minh VND VND

I. Liru chuyen ti~n tir hoat d{ing kinh doanh1. Lqinhu~ntrtrrrethu~ 01 947.888.748 1.059.184.2312. Di~u chinh eho cac khoan

Khiu hao Hi san c6 dinh va BDSDT 02 11 175.603.500 187.298.497Lai, 16tir heat d9ng delu tu 05 22 (2.849.870.521) (2.836.946.116)Chi phi Hiivay 06

3. Lqi nhuan tir hd kd trurrc thay d6i v6n hru d{ing 08 (1.726.378.273) (1.590.463.388)Tang, giam cac khoan phai thu 09 770.966.030 56.439.782Tang, giam hang t6n kho 10 9 (780.970.183) 310.043.144Tang, giam cac khoan phai tra (Khong k~

11 (1.036.841.202) (1.925.183.873)Hiivay phai tra, thue thu nhap doanh nghiep phai n9P)Tang, giam chi phi tra tnroc 12 95.558.510 26.140.054Ti~n lai vay da tra 14Thue thu nhap doanh nghiep da n9P 15 17 (297.240.7l3) (240.849.052)Ti~n thu khac tu hoat d9ng kinh doanh 15 5.000.000Ti~n chi khac tir ho~t d9ng kinh doanh 16 (7.200.000)Ltru ehuy~n ti~n thueln tir hOl.ltd{ing kinh doanh 20 (2.977.105.831) (3.363.873.333)

II. Ltru ehuy~n ti~n tir hOl.ltd{ing d§u ttr1. Ti~n chi cho vay, mua cac cong Cl,l "9' cua dan vi khac2. Ti~n thu h6i cho vay, ban l\ii cac CC n9' cua dan vi khac3. Ti~n thu lai cho vay, c6 ruc va 19'inhu~n du9'c chia

Ltru ehuy~n ti~n thuh tir hOl.ltd(lng d§u ttr

23242730

66

8; 21

(70.000.000.000)70.683.000.0005.208.486.5215.891.486.521

(75.183.000.000)71.178.000.0008.295.190.1164.290.190.116

III. Ltru ehuy~n ti~n tir hOl.ltd{ing tai ehinhLtru ehuy~n ti~n thu§n tir hOl.ltd{ing tai ehinh 40

Ltru ehuy~n ti~n thu§n trong kyTi~n va mang duang ti~n delu IcyAnh huang cua thay d6i 1)' gia h6i doai qui d6i ngo\ii t~Ti~n va ttrO'ng dtrang ti~n eU3i ky

50606170

2.914.380.6901.012.897.897

926.316.7835 813.018.811

5 3.927.278.587 1.739.335.594

PhI}trach k~toan Ngu01 l~p

Nguy~n Thi Mai Huang

Thuyh minh kernthea til' trang 10 d~n trang 32 fa bl}ph4n h9P thanh clia Bao cao (eli chinh nay Trang 9

eONG TY CO pHAN EVN Quae TELo 91 XOVi~t Nghe Tinh, Quan Cam L~, Thanh ph6 Bit N~ng

BAD CAD TAl CHiNHCho leY k§ toan 6 thang tldu niim 2018

THUYET MINH BAo cAo TAl CHiNH GIUA NIEN D<)(Thuyet minh nay la be)phdn h9P thanhva cdn duac doc tl6ng thai vai Baa cao tai chinh) M~u s8 B 09 - DN

Ban hanli thea Thong hr

s6 200120141TT - BTCngay 22/1212014 cua B6 Tai chinh

1. D~e di~m boat di}Dg

1.1.Khdi quat chung

Cong ty C6 phan EVN Quoc t@(sau day goi tAt la "Cong ty") tiSn than la Cong ty C6 phan EVNCampuchia duoc thanh I~p ngay 0 III 0/2007 thea Gi~y Chirng nhan dang kY kinh doanh s60103019858 cua Sa K@hoach va Bau tir Thanh pho Ha NQi. Cong ty C6 phan EVN Campuchia dangIcy diSu chinh Gi~y chung nhan dang ky kinh doanh I&n 1 vao ngay 21/5/2008, d6i ten thanh Cong tyC6 phan EVN Quoc tS va chuyen tru sa chinh d@nThanh ph6 Ba N~ng ngay 01110/2008. Ngay25/9/2008, Cong ty diroc Sa K@hoach va Bau tu Thanh ph6 Da N~ng cap I?i Gi~y chUng nh~n dang kYkinh doanh s6 3203002232. Cho d@nhi~n nay, Gi~y ch(mg nMn dang Icy kinh doanh nay da duQ'cdiSuchinh 6 I&nva I&ndiSu chinh gan nh~t vao ngay 18/05/2016 vai rna s6 doanh nghi~p 0102379203.Cong ty la dan vi h?ch toan dQc I~p, ho?t dQng san xu~t kinh doanh thea Lu~t Doanh nghi~p, DiSu I~Cong ty va cae quy dinh phap Iy hi~n hanh co lien quan.

1.2.Llnh v{rckinh doanh chinh: Qulm If;d~rem.

1.3.Ngimh ngh~ kinh doanh

• San xu~t, truySn tai va phan ph6i di~n: San xu~t va truySn tai, kinh doanh mua ban di~n trong vangoai nu6c;

• D?y nghS: Dao t?O va phat tri~n ngu6n nh:'in h,rc va quan Iy, v~n hanh, bao du5ng va sua chua thi€tbi nha may di~n;

• Kinh doanh b~t dQng san, quySn su d~mgd~t thuQc chu sa huu, chu su d~mg ho~c di thue: Phat tri~nva kinh doanh b~t dQng san, co sa h? t&ng, khu cong nghi~p trong va ngoai nu6c;

• Ho?t dQng tu v~n ky thu~t co lien quan khae: Giam sat thi cong xay d~g; Hoan thi~n cong trinhnang luqng (duemg day va tr?m bi@nap d€n 500KV); Tu v~n ho?t dQng chuiin bi san xu~t cho cacnha may di~n; Giam sat thi cong xay d~mg; Hoan thi~n cong trinh thuy di~n;

• Quan Iy dv an; Kinh doanh lam nghi~p, khai thac rna t?i Campuchia; Dich v~ quan Iy v~n hanh cacnha may di~n trong va ngoai nuac; Sua chua, bao duong, d?i tu, di t?O, nang cap thi€t bi, congtrinh cua cac nha may di~n trong va ngoai nu6c; Thi nghi~m di~n; Xu~t nMp khiiu v~t tu, thi@tbidi~n; Xay d~mg, v~n hanh cac cong trinh di~n; Khai thac lam san, khai thac rna; Xu~t khiiu, nMpkhiiu di~n nang; Nh~p khiiu nhien li~u, nguyen li~u ph~c v~ san xu~t di~n; Khai thac va san xu~t da,cat, xi mang, g?ch cac lo?i, sAttMp.

2. Ky k~ toaD, don vi ti~D t~ sir d'_'DgtroDg k~ toaD

Nien dQ kS toan cua Cong ty bAtd&uill ngay 01 thang 01 va k@tthuc ngay 31 thang 12. Rieng Bao caotai chinh giua nien dQ nay duQ'c I~p cho Icy k€ toan 6 thang d&unam 2018 (bAt d&uill ngay 01/0112018va kSt thuc VilO ngay 30106/2018).

Dan vi tiSn t~ dung d~ ghi s6 kS toan va trinh bay Bao cao tai chinh la Dbng Vi~t Narn (VND).

3, ChU~D mt,re va eh~ di} k~ toaD ap d.,lOg

Cong ty ap d~ng ChS dQ kS toan doanh nghi~p Vi~t Nam duQ'c huong d&n t?i Thong tu s6200/2014/TT-BTC ngay 22/12/2014 va H~ th6ng Chuiin mvc kS toan Vi~t Nam do BQ Tai chinh banhanh.

Trang 10

CONG TY co PHAN EVN QUOC TEL6 91 X6 Vi€tNghe Tmh, Quan CAmL~,TMnh ph6 Da N~ng

BAD CAD TAl CHiNHCho ky ki toan 6 thong ddu niim 2018

THUYET MINH BAo cAo TAl CHiNH GIUA NIEN D<) (ti~p theo)(Thuyet minh nay la b9 phdn h9]J thanh va can duac d9Cd6ng thai veriBaa cao tai chinh)

4. Tom tlit cac ehinh sach k~ toan chii y~u

4.1 Chenh l?ch tY gia hai dodi dp dung trong ki loan

Cac nghiep vu phat sinh bang ngoai t~ diroc chuyen d6i sang d6ng Viet Nam thea cy gia giao dichthirc tS cua ngan hang thuong mai noi cong ty du kiSn giao dich van ngay phat sinh nghiep vu,

Tai ngay kSt thuc kY kS toan, cac khoan muc ti~n t~ co g6e ngoai t~ phan loai la tai san duoc danh gialai thea cy gia mua van va cac khoan mve tiSn t~ co g6e ngo~i t~ phan lo~i la ng phai tra duge danhgia I~i thea tY gia ban ra eua ngan hang thuong m~i nai eong ty thuOng xuyen co giao djeh. Rieng caekhoim ngo~i t~ gui ngan hang thi duge danh gia I~i thea tY gia mua eua ehinh ngiin hang nai eong tymo' tai khoim ngo~i t~.

Chenh I~eh tY gia duge thlJe hi~n thea quy djnh t~i Chul1n mlJe kS toan Vi~t Nam s6 10 "Anh huangeua vi~e thay d6i cy gia h6i doai". Theo do, ehenh I~eh cy gia ngo~i t~ phM sinh trong kY va ehenhI~eh cy gia do danh gia I~i s6 du ngo~i t~ eu6i kY eua cae khoan mve ti~n t~ co g6e ngo~i t~ duge phananh vao k~t qua ho~t dQng kinh doanh trong kYo

4.2 TiJn va cac khoiin Ilrlmg dmmg liJn

Ti~n bao g6m: TiSn m~t t~i quy, tiSn gui ngan hang kh6ng kY h~n va tiSn dang ehuy€n.

Cae khoim tuong duong tiSn la cae khoan dftu tu ngin h~n co thai h~n thu h6i ho~e dao h~n khongqua 3 thang k€ ill ngay dftu tu, co kha nang ehuy€n d6i dS dang thanh mQt IUQ1lgtiSn xae djnh vakhong co riii ro trong vi~e ehuy€n d6i thanh ti~n t~i thai di€m bao ca~.

4.3 Cac khoiin dilU Ilr ta; chinh

Cac khoiin tlau IIr niim gifl' din ngay dao h(ln

Cae khoan d§u tu nim gifr dSn ngay dao h~n la cae khoan tiSn gai co kY h~n (bao g6m ca cae lo~i tinphiSu, kY phiSu), trai phiSu, e6 phiSu uu dlli rna ben pMt hanh bit bUQephiii mua I~i t~i mQt thaidi€m nh~t djnh trong tuong lai, cae khoan eho vay nim gifr dSn ngay dao h~n vai mve dfch thu liiihang kY va cae khoan dftu tu nim gifr dSn ngay dao h~n khae.

Cae khoan d§u tu nim gifr dSn ngay dao h~n duge ghi nMn thea gia ghi s6 sau khi dii danh gia I~i. s6d\r phong t6n th~t dUQ'eghi giam trlJe tiSp van gia trj ghi s6 eua khoan dftu tu

Truang hgp cae khoan dftu tu niim gifr dSn ngay dao h~n la khoan mve tiSn t~ co g6e ngo~i t~ thidUQ'edanh gia I~i thea tY gia mua ngo~i t~ eua ngan hang thuong m~i nai eong ty thuang xuyen cogiao dieh t~i tho'i di€m eu6i kYoBall til' gop van dai h(ln vao cong ty khac

Dftu tu gop v6n dai h~n van eong ty khae la cae khoan dftu tu rna eong ty khong co quySn ki€m soMho~e d6ng kiSm soat, khong co anh huang dang kS d6i vai eong ty nMn d§u tu

Cie khoan d§u tu gop v6n dai h~n van eong ty khae dUQ'eghi nh~n thea gia g6e tru di dV phong. Caekhoan e6 rue, IQ'inhu~n dUQ'eehia bAng tiSn ho~e phi tiSn t~ eho giai do~n truae ngay d§u tu dUQ'eghigiam gia trj khoan d§u tu.

Dt,rphong

D6i vai khoan d§u tu gop v6n dai h~n vao eong ty khae dUQ'ethve hi~n nhu sau:

Khoan d§u tu gop vElndai h~n vao eong ty khae dUQ'ethlJe hi~n nhu sau:

• DEliv6i khoan d§u tu van e6 phiSu niem ySt ho~e gia trj hgp Iy khoan d§u tu dUQ'exae dinh tine~y, vi~e I~p dlJ phong dlJa tren gia thi truang ella e6 phiSu

Trang 11

CONG TY CO PIiAN EVN Quae Titr.e 91 Xi)Vi~tNgh~TInh, Quan CamL~,Thanh pho m. N~ng

BAocio TAlCHiNHCho kY ki toan 6 thang dau ndm 2018

THUYET MINH BAo cAo TAl CHiNH GIUA NIEN DO (ti~p theo)(Thuyet minh nay fa b9 phdn h9P thanh va can duoc doc d6ng thai veriBiLO cao tai chinh)

• Trong tnrong hQP khong xac dinh duoc gia thi tnrong cua c6 phieu thi du phong diroc trich l~pdin cir vao phan v6n t6n thfrt tren bao cao tai chinh cua ben nhan d~u nr

D6i voi cac cong ty nhan d~u tir la d6i nrong phai l~p baa cao tai chinh hQP nhfrt thi dir phong t6n thfrtduoc trich l~p din ctr vao baa cao tai chinh hQP nhfrt. Cac tnrong hQP khac, dir phong trich l~p tren coSo' baa cao tai chinh cua cong ty nMn d&utu.

4.4 Cae khoan n(1phai thu

Cac khaan ng phai thu bao g6m: phai thu khach hang va phai thu khac:

• Phai thu khach hang la cac khoim phai thu mang tinh chAt thuong m~i, phM sinh tic cac giao dichco Hnh chat mua ban giua Cong ty va nguai mua.

• Phai thu khac la cac khoan phai thu khong co tinh chAt thuong m~i, khong lien quan dSn giao dichmua ban, n(>ib(>.

Cae khoan ng phai thu dugc ghi nh~n thea gia g6c tru di dlJ phong ng phai thu kho doi. DlJ phOng th~hi~n ph~n gia tri dlJ ki~n bi t6n th~t t~i thai di~m cU6i nam tai chinh d6i vai cac khoan phai thu da quah~n thu h6i tren 6 thang ho~c chua dSn thai h~n thu h6i nhung khach ng da lam vaG tlnh tr~ng pha san,dang lam thu tl,lc giai th~, mAt tich, b6 tr6n, ... Vi~c trich l~p dlJ phong thlJC hi~n thea huang dfrn t~iThong tu s6 228/2009/TT-BTC ngay 7112/2009 cua B(>Tai chinh.

4.5 Hang tan kho

Hang t6n kho dugc ghi nh~n thea gia thfrp hon giua gia g6c va gia tri thu~n co th~ thlJc hi~n dugc.

Gia g6c hang t6n kho dugc tfnh thea phuong phap blnh quan gia quySn va dugc h~ch toan theaphuong phap ke khai thuang xuyen.

Gia tri thu&n co th~ th\rc hi~n la gia ban u6c tinh tm di chi phi u6c tinh d~ hoan thanh hang t6n kho vachi phi u6c dnh dn thiSt cho vi~c tieu thl,l chung.

DIJ phong giam gia hang t6n kho dugc trfch l~p cho tUng m~t hang khi gia tri thu~n co th~ thlJc hi~ndugc cua m~t hang do nh6 hon gia g6c. Vi~c trich l~p dlJ phong thlJc hi~n thea huang dfrn t~i ThOng tus6 228/2009/TT-BTC ngay 07/12/2009 cua B(>Tai chinh.

4.6 Tai san e6 ilinh hfru hinh

Nguyen gia

Tai san c6 dinh huu hlnh dUQ'cphan anh thea nguyen gia tru di khfru haa lily k~,

Nguyen gia bao g6m gia mua va toan b(>cac chi phi rna Cong ty b6 ra d~ co dugc tai san c6 dinh hfruhlnh tinh dSn thai di~m dua tai san c6 dinh do vaG tr~ng thai s~n sang sir dl,lng. Cac chi phi phat sinhsau ghi nMn ban d~u chi dUQ'cghi tang nguyen gia tai san c6 dinh huu hlnh nSu cac chi phi nay chAcchAn lam tang 19i ich kinh t~ trong tuong lai do sir dl,lng tai san do. Cac chi phi khong thOa man diSuki~n tren dugc ghi nh~n la chi phi trong kYo

Khau hao

Tai san c6 dinh heru hlnh dUQ'ckhfru hao thea phuong phap duang thing dlJa tren thai gian huu dl,lnguoc Hnh cua tai san, Tho-i gian khALIhao phu hQP v6i ThOng tu s6 45/2013/TT-BTC ngay 25/4/2013cua B(>Tai chinh. CI,lth~ nhu sau:

Trang 12

CONG TY CO PH AN EVN QUOC TEL6 91 X6 Vi~tNgh~ rmh, Quan CamL~,Thanh ph6 Da N&ng

BAo cio TAl CHiNHCho kj; ki toan 6 thang tldu niim 2018

THUYET MINH BAo cAo TAl CHiNH GIUA NIEN DQ (ti~p theo)(Thuyit minh nay la be)phdn h9P thanh va cdn duoc doc tl6ng thai veriBaa cao tai chinh)

Loai tai san

Nha cira, v~t kiSn true

May moe, thiet bi

Phuong tien v~n tai

ThiSt bi dung cu quan ly

Thai gian khftu hao (nam)

5 - 30

10

6

3 - 5

4.7 Tai san eli ilinh va hinh

Tai san c6 dinh vo hinh cua Cong ty bao gorn: Quyen SLr dung d&t lau dai va tai san c6 dinh vo hinhkhac,

Nguyen gid

Tai san c6 dinh vo hinh duoc phan anh thea nguyen gia tnr di kh&uhao liiy kS.

Nguyen gia tai san c6 djnh vo hinh la toan b9 cac chi phi rna Cong ty phai bo ra d~ co duoc tai san c6djnh vo hinh tinh d~n thai di~m dua tili san do vao SLr dVng thea dV ki~n.

Khliu hao

Tai san c6 dinh vo hinh lil quy~n SLr dVng d&tkhong co thai h~n thi khong thvc hi~n kh&uhao.

Tai san c6 dinh vo hinh khac dUQ'ckh&u hao thea phuong phap duang thing. MlrC kh&uhao d\l'a trennguyen gia vil thO'i gian huu dVng uac tinh clla tili siln. Thai gian kh~u hao phu h9'P vai ThOng ill s645/20 13/TT-BTC ngily 25/4/2013 clla B9 Tai chinh.

Thai gian kh&uhao tili san c6 dinh vo hinh t~i Cong ty cv th~ nhu sau:

Loai tai sim

Quy~n SLr dVngWebsite

Quy~n st'rdVng d&tlau dili

Thai gian kh&uhao (nam)

Bii kh&uhao h~t

Khong kh&uhao

4.8 Chiphi Ira InnYe

Chi phi tra tmac duQ'c phan lo~i thilnh chi phi tril truac ng~n h~n va chi phi tra tmac dai h~n. Bay lacac chi phi th\l'c tS dii phlit sinh nhung co lien quan d~n kSt qua ho~t d9ng san xu&t kinh doanh cuanhi~u thai kYoCan Clrvao tinh ch&t,mlrC d9 chi phi, Cong ty l\ra chQn phuong phap va tieu thlrc phanb6 phil hqp trong thai gian rna 19i ich kinh t~ dugc d\l' kiSn t~o ra.

4.9 Cae khoan n(1phili Ira

Cac khoan ng phai tra bao g6m: phai tra nguai ban va phai tra khac:

• Phai t[(l nguai ban la cac khoan phai tra mang tfnh ch&tthuong m~i, phat sinh tt'r cac giao dich cotfnh ch&tmua ban giua nM cung cfrp va Cong ty.

• Phai tra khac la cac khoan phai tra khong co tfnh chftt thuong m~i, khong lien quan d~n giao dichmua ban, n(>ib9.

Ok khoan ng phiii tra dugc ghi nMn thea gia g6c, dugc phan lo~i tMnh ng phiii tra ng~n h~n va dilih~n can Clrthea kY h~n nQ'con l?i t?i ngily k~t thllC kY kS toano

Cac khoiin ng phiii tra dugc Cong ty thea d6i chi ti~t thea d6i tuqng, kY h~n g6c, kY h?n ng con l?i vathea nguyen t~.

Trang 13

eONG TY CO PRAN EVN Quae TitL6 91·X6 Vi~tNgh¢ 1mb, Quan Cam L¢, Thanh ph6 Da Nang

BAacio TAl CHiNHCho kj; ki toan 6 thang adu ndm 2018

THUYET MINH BAo cAo TAl CHiNH GIUA NIEN DO(ti~p theo)(Thuyet minh nay fa b9 phdn h9]J thanh va cdn duoc doc dong thai veriBao cao tai chinh)

Vay va n(Yphai tni thue tai chinh

Cac khoan yay va no phai tra thue tai chinh diroc phan anh thea gia g6c va diroc phan loai thanh nongan han, dai han din cir thea ky han no con lai tai ngay k~t thucky k~ toan,

Cac khoan yay va no phai tra thue tai chinh duoc Cong ty thea doi chi ti~t thea d6i nrong, thea cac kh~uoc yay, ky han g6c, kY han no con lai va thea nguyen t~.

Chiphi di vay

Chi phi di yay bao gElmlai ti~n yay va cac chi phi khac phit sinh lien quan tn,rc ti~p d~n cac khoan yayClla Cong ty. Chi phi di yay dugc ghi nMn vao chi phi ho~t dQng trong kY ph<itsinh, tru khi th6a mandi~u ki~n dugc v6n hoa thea quy dtnh cua Chufrn mvc k~ toan "Chi phi di vay".

Chi phi di yay lien quan d~n khoan yay rieng bi~t chi su dl,mg cho ml,lc dich d~u tu, xily d\1'llgho~chlnh thanh mQt tai san cv th6 clla Cong ty thl dugc v6n hoa vao nguyen gia tai san do. f)6i vai cackhoan v6n yay chung thl s6 chi phi di yay co du di~u ki~n v6n hoa trong kY k~ toan dugc xac dtnh theatY l~ v6n hoa d6i vai chi phi lGy k~ blnh quiln gia quy~n ph<it sinh cho vi~c d~u tu xay dV'llgho~c sanxu~t tai san do.

Vi~c v6n hoa chi phi di yay se t~m ngirng l~i trong cac giai do~n rna qua trinh d~u tu, xily dV'llgho~csan xu~t tai san d6 dang bt gian do~n, tru khi sv gian do~n do la dn thi~t. Thai di6m ch~m dUt vi~cv6n h6a chi phi di yay la khi cac ho~t dQng cM y~u dn thiSt cho vi~c chufrn bt dua tai san d6 dangvao su dVng ho~c ban da hoan thanh.

4.10 Chiphi phai Ira

Cac khoan phili tra dugc ghi nh~n cho s6 ti~n phili tra trong tuong lai lien quan d~n hang hoa va dtchvv da nMn dugc khong phl,l thuQc vao vi~c Cong ty da nMn dugc hoa don clla nha cung dp hay chua.

4.11 van chu sO-hiflt

V6n gop cua chu s6 huu philn anh s6 v6n tht,rc t~ da gop clla cac c6 dong.

Phiin phai lri nhu~n

Lgi nhu~n sau thuS thu nMp doanh nghi~p dugc trich I~p cac quy va chia cho c6 dong thea QlIy~t dtnhclla f)~i hQi d6ng c6 dong.

C6 ruc, Igi nhu~n tra cho c6 dong gop v6n khong vugt qua s6 Igi nhu~n sau thu~ chua philn ph6i va cocan nh~c d~n cac khoan ml,lCphi ti~n t~ n~m trong Igi nhu~n sau thuS chua philn ph6i co th6 anh huangd~n lu6ng ti~n va kha nang chi tra c6 ruc.

4.12 Ghi nh~n doanh thu

• Doanh thu ban hang va cung c~p dtch Vl,lduQ'c ghi nh~n khi co kha nang thu duQ'ccac Igi ich kinhts va co thS xac dtnh duQ'cmQt cach ch~c ch~n, d6ng thai th6a man di~u ki~n sau:

./ Doanh thu ban hang dugc ghi nMn khi nhfmg rui ro dang kS va quy~n s6 huu v~ san phfrm dadugc chuy6n giao cho nguai mlla va khong con kha nang dang kS nao lam thay d6i quySt dtnhcua hai ben v~ gia ban ho~c kha nang tra I~i hang .

./ Doanh thu cung dp dtch Vl,lduQ'c ghi nh~n khi da hoan thanh dtch Vl,l.Truong hgp dtch Vl,lduQ'c tht,rc hi~n trong nhi~u nien dQ thi vi~c xac dinh doanh thu trong tUng kY dugc thvc hi~ncan cu vao tY I~ hoan thanh dich Vl,lt~i ngay k~t thuc kY k~ toan.

Trang 14

CONG TY CO PHAN EVN ouoc TEL6 91 X6 Viet Nghe Imh, Quan Cam L~,Thanh pho Da N~ng

BAocAo TAICHiNHCho kj; ki toan 6 thong eldu niim 2018

THUYET MINH BAo cAo TAl CHINH GIUA NIEN D<) (ti~p theo)(Thuyet minh nay Ia bo phdn hop thanh va cdn duirc doc dong thai vai Baa cao tai chinh)

• Doanh thu hoat dong tai chinh duoc ghi nhan khi doanh thu duoc xac dinh nrong d6i chic chin vaco kha nang thu diroc loi ich kinh tS ill giao dich do.

../ TiSn lai dircc ghi nhan tren co so thai gian va lai suat thuc tS.

../ c6 nrc va loi nhuan duoc chia duoc ghi nhan khi Cong ty duoc quyen nhan c6 nrc hoac loinhuan illviec gop von.

• Thu nhap khac la cac khoan thu nhap ngoai hoat dong san xuat, kinh doanh cua Cong ty, duoc ghinhan khi co th~ xac dinh duoc mot each tuong d6i chic chin va co kha nang thu dugc cac Igi ichkinh tS.

4.13 Cia van himg ban

Gia v6n cua san ph:1m, hang hoa va dich V\ltieu th\l duQ'c ghi nh~n dung kY, thea nguyen tic phil hqp ~v6i doanh thu va nguyen tic tMn trQng. ~

Cac khoan chi phi vuQ't tren muc binh thuang cua hang t6n kho va dich Vl,l cung dp duQ'c ghi nMnngay vao gia v6n hang ban trong kY, khong tinh vao gia thanh san ph:1m, dich V\l.

4.14 Chiphi quiin If doanh nghirp

Chi phi quan Iy doanh nghi~p phan anh cac chi phi th\fC tS phM sinh lien quan dSn quan Iy chung cuadoanh nghi~p.

4.15Chiphi thlli TNDN hirn himh, chi phi thui TNDN hoiin l(li

Chi phi thuS thu nMp doanh nghi~p bao g6m thuS thu nh~p hi~n hanh va thuS thu nh~p hoan l<;li.

ThuS thu nh~p hi~n hanh la khoan thuS duQ'ctinh dva tren thu nMp chiu thuS trong Icy v6i thuS su~t cohi~u Il,lc t<;lingay kSt thuc kY kS toano Thu nh~p chiu thuS chenh I~ch so v6i Igi nhu~n kS toan 18. dodiSu chinh cac khoan chenh l~ch t<;lmthai gifra thuS va kS toan cung nhu diSu chinh cac khoan thunh~p va chi phi khong phai chiu thuS hay khong dugc kh~u tru.

ThuS thu nMp hoan l<;lidugc xac dinh cho cac khoan chenh I~ch t<;lmthai t<;lingay kSt thuc kY kS toangifra co so tinh thuS thu nMp cua cac tai san va ng phai tra va gia tri ghi s6 cua chung cho m\lc dichbao cao tai chinh.

4.16Cong C{I tid chinh

Ghi nh~n ban dhTili scm (iii chinh

T<;lingay ghi nh~n ban d~u, t:h san tai chinh dugc ghi nMn thea gia g6c c9ng cac chi phi giao dich colien quan trl,lc tiSp dSn vi~c mua sim tai san tai chinh do. Tai san tai chinh cua Cong ty bao g6m: tiSnm~t, tiSn gai ngin h<;ln,cac khoan phai thu khach hang, phai thu khac va cac khoan d~u tu tai chinh.

N(Jphai (ra (ai chinh

T<;lingay ghi nh~n ban d~u, nQ'phai tra tai chinh dugc ghi nh~n thea gia g6c c9ng cac chi phi giao dichco lien quan trlJc tiSp dSn vi~c phM himh nQ'phai tni tlli chinh do. NQ'phai tra tai chinh cua Cong tybao g6m cac phai tra ngu()'i ban, chi phi phai tra va phai tra khac.

Danh gia l~i sau lin ghi nh~n ban dAu

Hi~n t<;li,chua co quy dinh vS danh gia l<;licong C\ltai chinh sau ghi nMn ban dliu.

Trang 15

CONG TY CO pHAN EVN QUOC TEL6 91 X6 Vi~tNgh~ rmh,Quan CamL~,Thanh ph6 DaN~ng

BAOCAOTAl CHiNHCho kY ki toan 6 thong adu ndm 2018

THUYET MINH BAocAo TAl CHINH GIUA NIEN DQ (ti~p theo)(Thuyit minh nay fa bo phdn h9P thanh va cdn duac doc a6ng thai voi Baa cao tai chinh)

4.17 ThuJ suat va cdc i?phi nfjp Ngiin sdch ma Cong ty dang tip dung

• ThuS GTGT: Ap dung mire thuS su~t 10% d6i voi hoat dong tu van, giam sat thi cong xay dung vaeho thue van phong.

• ThuS Thu nhap doanh nghiep: Ap dung mire thue su~t la 20%.

• Cac loai thue khac va l~ phi nop thea quy dinh hien hanh.

4.18 Cdc ben lien quan

Cac ben diroc eoi la lien quan nSu mot ben e6 kha nang (true tiSp hoac gian tiep) ki~m soat hoac e6anh huang dang k~ d6i voi ben kia trong viec ra quyet dinh v~ cac chinh sach tai ehinh va ho~t dong.

DO"n vj tinh: VND5. Ti~n va cac khoan tllong duong ti~n

30/06/2018 0110112018

Ti~n m~tTi~n gui ngan hfmgTi~n gui ky h~n khong qua 3 thang

27.660.00029.618.587

3.870.000.000

17.527.00095.370.897

900.000.000

CQng 3.927.278.587 1.012.897.897

6. D§u tll n~m gift d~n ngay dao h~n

30/06/2018 0110112018

Ti~n gui ngan hang e6 ky h~n eon l~i duoi 12 thang 77.000.000.000 77.683.000.000

CQog 77.000.000.000 77.683.000.000

7. Phai thu ng~n h~n clla khach hang

30/06/2018 0110112018

Cong ty e6 phftn tu vfinXay dt,rngdi~n 3 442.123.628 1.037.242.661T6ng Cong ty phMdi~n 1 14.174.056 14.174.056Cong ty truy~n tai di~n 2 15.097.500 15.097.500Ban quan ly cae eong trinh di~nMien trung 599.266.431 66.171.158C6ng ty CP Nhi~t di~n Quang Ninh 789.000.000

CQng 1.070.661.615 1.921.685.375

Trang 16

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CONG TY CO PHA.N EVN ouoc TEL6 91 X6 Vi~t Ngh~ T'mh, Quan C~m L~, TMnh phf>Da Nftng

BAo cio TAl CHiNHCho IcY ki toan 6 thong adu nam 2018

THUYET MINH BAo cAo TAl CHiNH GIUA NIEN DQ (ti~p theo)(Thuyet minh nay la bo phdn h9P thanh va cdn duac doc d6ng thai veriBdo cao tai chinh)

13. Chi phi xiy dung CO' ban dO'dang

30/06/2018 01/0112018

DI,Tan thuy dien H;;1Se San liSe San 5DI,Tan thuy di~n SeKongDI,Tan thuy dien Nam M6 1

24.258.325.2118.720.911.1087.167.230.643

24.258.325.2118.720.911.1087.167.230.643

Ci}ng 40.146.466.962 40.146.466.962

S&dir chi phi xay dung co ban do dang tai ngay 30106/2018 dang trinh bay tren bao cao tai chinh da baog6m phan thue GTGT dau vao cua cac du an va chi phi quan Iy du an do chinh Cong ty thuc hien, chi tiStnhtr sau:

Thu~ GTGT Chi phi quan Chi phi thueDl! an Dia di~m dAu vao Iy dl! an (*) don vi nr vin Tang

DI! an thuy dien Ha Se San l/Se San 5 Campuchia 1.789.456.405 5.191. 997 .418 17.276.871.388 24.258.325.211 ~DI! an thuy di~n SeKong Campuchia 433.335.787 980.578.985 7.306.996.336 . 8.720.911.108 ,DI! an thuy di~n N~m M6 1 Lao 245.643.895 2.017.510.391 4.904.076.357 7.167.230.643 ~

*CQng 2.468.436.087 8.190.086.794 29.487.944.081 40.146.466.962 ~~"

(*) Chi phi quan Iy dl,Tan bao g6m cac chi phi nhu: tiSn thue van phong Cong ty t;;1iVi~t Nam dugc phanb6; chi phi thue van phong t;;1ikhu VI,TCdl,Tan lam van phong quan Iy, diSu hanh dl,Tan; chi phi kh&uhao taisan c&dinh (phuong ti~n, may m6c) phl,lcVl,ldiSu hanh dl,Tan; chi phi nhien Ii~u, c6ng Cl,ldl,lngCl,ltham giatrl,Tcti~p cong tac diSu banh dl,Tan; chi phi tiSn luang can b(>,nhan vien tham gia quan Iy dl,Tan; chi phimua ve may bay, ve xe cho can b(>,nban vien di cong tac, chi phi ti~p khach, t6 chuc h(>ihQP lien quan dSndl,Tan.

Co sa phap Iy d~ C6ng ty h;;1Chtoan cac chi phi tren vao chi phi quan Iy dl,Tan nhu sau:

Khoan 1, DiSu 3, chuang III t;;1iDiSu I~ t6 chuc va hO;;1td(>ngclia Cong ty neu r5: "Dau ill, quan Iy dl,Tan cong trinh thUy di~n H;;1Se San liSe San 5 va H? Se San 2 va cac dl,Tan di~n I\l'c khac t;;1iCampuchia";

T;;1iGi&ychung nh?n dang kY doanh nghi~p cong ty c6 phan clla Cong ty (dang kY thay d6i Ian thu 5,ngay 2110112015), Ml,Ic3 - Nganh, nghS kinh doanh, n(>idung thu 5, ghi r5 "quan Iy dl,l'an".

Ttl khi thanh l?p d~n nay, Cong ty hO;;1td(>ngvoi nhi~m Vl,lchinh Ia nghien cuu dau ill cac dl,Tan, theahuang d&n t;;1iNghi dinh s& 99/2007/ND-CP ngay 13/6/2007, Nghi dinh sf> 112/2009/ND-CP ngay14/2/2009 cua Chinh phu va cac quy dinh hi~n hanh vS quan Iy chi phi dau tu xay dl,Tngcong trinh,trong d6 chi phi quan Iy d\Tan Ia m(>th;;1ngml,lc chi phi bao g6m cac chi phi d~ t6 chuc thl,Tchi~n quanIy d\l' an tir khi I?p dl,Tan dSn khi hoan thanh, nghi~m thu, ban giao dua cong trinh vao khai thac sudl,lng. Chi phi nay nh~m ml,lc dich d~ chu dau tu thue tu van th\l'Chi~n nhi~m Vl,ltu van quan Iy dl,Tan.d day, Cong ty du nang Il,Tcth\TChi~n nen da t6 chuc tI,T thl,TChi~n nhi~m V\l.Cong ty phai phan b6 cacchi phi quan ly cho cac d\Tan dang dugc nghien Clm dAu tu nh~m phan anh dAy du chi phi hlnh thanhtili san cf>dinh.

Nguyen tiic "phu hgp" dugc quy dinh trong Chufrn m\l'c k~ toan Vi~t Nam s6 01 "Chu~n ml,Techung" c6neu: "Vi~c ghi nh?n doanh thu va chi phi phai phu hgp voi nhau. Khi ghi nh?n m(>tkhoan doanh thu thiphai ghi nh?n m(>tkhoan chi phi tuang ung t;;1ora doanh thu d6. Chi phi tuang (rng voi doanh thu g6m chiphi eua kY tru6e ho~e chi phi phai tra nhung lien quan d~n doanh thu cua kY d6".

Trang 19

CONG TY CO PHAN EVN ouoc TEL6 91 X6 Vi€t Nghe 1mb, Quan dm L~, Thanh phi>DaN~ng

BAo cio TAl CHiNHCho ky ki toan 6 thang ddll niim 2018

THUYET MINH BAo cAo TAl CHINH GIUA NIEN DO(ti~p theo)(Thuyet minh nay la b9 phdn h9]J thanh va cdn duoc doc d6ng thai veriBao cao tai chinh)

14. D§u nr gop v60 vito don v] khac

30/06/2018 0110112018

£)~u tu tai chinh dai han khac- Cong ty TNHH Thuy di~n Ha Se San 2 (*) 231.146.788.190 231.146.788.190

CQog 231.146.788.190 231.146.788.190

(*) Nghi quyet s6 03/NQ-EVNI-DHDCD ngay 09/11/2012 cua Dai hQi d6ng c6 dong Cong ty C6 phAnEVN Quoc t~ thong nhftt thong qua chu tnrong dAu ill du an thuy di~n H? Se San 2, trong do diSu chinh tYI~gop v6n thuc hien du an nr 51% xuong tY I~10% von chu sa htru cua du an. s6 v6n gop la toan bQ chiphi thuc hien cua du an thuy di~n H? Se San 2 va duong day dftu n6i nha may thuy di~n H? Se San 2 van h~th6ng luai di~n khu vvc d~n thai di~m hoan t~t bim giao cac h6 sa dv an cho cong ty d\I an va quy~t toanchi phi th\Ic hi~n.

D?i hQi d6ng c6 dong Cong ty C6 phAn EVN Qu6c t~ da ban hanh Nghi quy~t s6 02/NQ-EVNI-DHDCDngay 30/08/2013 vS vi~c thong qua quy~t toan chi phi th\IC hi~n d\I an thuy di~n H? Se San 2 vai gia tri231.146.788.190 d6ng (chua bao g6m thuS GTGT). Gia tri quy~t to an 231.146.788.190 d6ng cua d\I anthuy di~n H? Se San 2 va duemg day d~u n6i nha may thUy di~n H? Se San 2 vao h~ th6ng luai di~n khuV\ICdugc D?i hQi c6 dong EVNI thOng qua bao g6m:

Chi phi thue cac don vi illv~n tri~n khai nghien Clru, khilOsat, thiSt k~, ... : 182.545.284.919 d6ng;Chi phi quan Iy d\I an: 48.60l.503.271 d6ng.

Gin Cll:van thOa thu~n gifra cac thanh vien gop v6n vao Cong ty TNHH Thuy di~n H? Se San 2 (Thuy~tminh chi tiSt t?i ml}c 28 "Cac khoan dAu ill va S\I ki~n lien quan"); Th\Ic hi~n Nghi quySt phe duy~t gia trichi phi th\Ic hi~n d\I an cua D?i hQi c6 dong, Cong ty da ghi s6 kS toan nghi~p Vl}gop v6n vao Cong tyTNHH Thuy di~n H? Se San 2 t?i Campuchia vai gia·tri 231.146.788.190 d6ng.

Nguai d?i di~n phAn v6n clla Cong ty C6 phAn EVN Qu6c t~ t?i Cong ty TNHH ThUy di~n H? Se San 2 datham d~r phien hQP D?i hQi d6ng c6 dong nam 2018 cua Cong ty TNHH ThUy di~n H? Se San 2 ngay08/06/2018. D?i hQi d6ng c6 dong Cong ty TNHH Thuy di~n H? Se San 2 da thong qua mQt s6 nQi dungchu ySu nhu sau:

1/ ThOng qua tlnh hlnh thvc hi~n v6n nam 2017: Trong nam 2017, dv an da chi tra 156,17 tri~u USD, nangt6ng s6 v6n giai ngan tir khi b~t dAuthi cong dSn nay la 492.00 tri~u USD.

2/ Thong qua kS ho?ch cong tac va dAuillnam 2018 vai t6ng chi phi d\I kiSn la 95.39 tri~u USD.

3/ Thong qua bao cao tai chinh nam 2017 da dugc ki~m toan bai Cong ty ki~m toanPricewaterhouseCoopers Campuchia. D~n ngay 31112/2017, mQt s6 chi tieu tren Bao cao tai chinh nam2017 cua Cong ty TNHH Thuy di~n H? Se San 2 nhu sau:

Trang 20

CONG TY CO PHA.N EVN ouoc TItr.e 91 XOVi~tNgh~ rmh, Quan Cam L~,Thanh ph6 £>aNgng

BAO cio TAl CHiNHCho kj; ki toan 6 thong dtill ndm 2018

THUYET MINH BAo cAo TAl CHiNH GIUA NIEN DO(ti~p theo)(Thuyet minh nay la b9phdn hap thanh va can dirac doc dong thai vai Bao cao tai chinh)

Chi tieu[Jon vi tinh: USD

31112/2017

T6ng tai sanT6ng no phai traV6n chu so huu do c6 dong gop+ V6n co phdn+ Thdng du v6n c6 phdn+ Die trw phap dinh+ L9'i nhudn chua phdn phoi

746.620.823622.610.029124.010.7941.000.000

121.063.200100.000

1.847.594

DSn nay, tiSn dQphat dien cua du an thuy dien H~ Se San 2 dam bao thea kS hoach cua DOOCD cua Congty TN1llI Thuy dien H~ ss San 2:

- Tb may 1: D1ihoan thanh va phat dien hoa hroi vao ngay 09112/2017;

- Tb may 2: D1ihoan thanh va phat dien hoa hroi vao ngay 30/12/2017;

- Tb may 3: D1ihoan thanh va phat di~n hoa lu6i vao ngay 05/04/2018;

- Tb may 4: D1ihoan thanh va phat di~n bOa lu6i vao ngay 10/05/2018;

- Tb may 5: D1ihoan thanh va phat di~n hoa lu6i vao ngay 18/06/2018;

- Tb may 6: D1ihoan thanh va phat di~n hoa lu6i vao ngay 19/07/2018;

*Tling san hrgng di~n ciia nba may phat len lum truy~n tai Campuchia:

+ Tinh d~n ngay 31112/2017: 37.578.440 kWh.

+ Tinh d~n ngay 31107/2018: 514.390.800 kWh.

KS ho~eh Hipd~t dua vao v~n hanh 2 tb may con I~i se duQ'choan thanh thea cac m6e tiSn d9 nhu sau:

- Tb may s6 7: 15/09/2018

- Tb may s6 8: 3111012018

Nam 2018 la nam hoan thanh vi~c I~p d~t va dua vao v~n hanh toan bQ cit 8 tb may cua dv an. Hi~n nay dVan d1idi vao san xu~t phat di~n v6i 6 tb may ho~t dQng.

15. Phai tra ngum ban ngin h~n

30/06/2018 0110112018

Cong ty C6 phftnTu v~n Xay dvng di~n 1Cong ty C6 phftnTu v~n Xay dvng di~n 2Vi~n nang iuqngPhai tra nguoi ban khac

27.145.750.522704.802.581509.500.00013.630.291

27.145.750.522704.802.581509.500.00027.130.291

CQng 28.373.683.394 28.387.183.394

Trang 21

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CONG TY co PHAN EVN QUOC TEL6 91 X6 ViStNgM Tinh, Quan CftmL~,Thanh ph6 Ba Ngng

BAO CAO TAl CHiNHCho kj; ki toan 6 thdng dau ndm 2018

THUYET MINH BAo cAo TAl CHiNH GIUA NIEN D<) (ti~p theo)(Thuyet minh nay fa b(Jphdn hop thanh va can duac doc dong thai vai Baa cao tai chinh)

26. Chi phi thu~ thu nh~p doanh nghi~p hi~n hanh

6 thang dau 6 thang daunam 2018 nam 2017

T6ng 19inhuan k~ toan tnroc thue 947.888.748 1.059.184.231Dieu chinh cac khoan thu nhap chiu thuS 45.389.015 99.034.095Dieu chinh tang (chi phi khong hop I~khi tinh thue TNDN) 45.389.015 99.034.095- Thu lao HfJQT 40.000.000 76.500.000- Chi phi khac 5.389.015 22.534.095Dieu chinh giamT6ng thu nhap chiu thue 993.277.763 1.158.218.326

Chi phi thue thu nh~p doanh nghiep hi~n hanh 198.655.553 279.122.684Trong i/o:- Chi phi thue TNDN hien hanh phiz! sinh kY nay 198.655.553 231.643.665- Dieu chinh chi phi thue thu nhdp doanh nghiep hien

47.479.019hanh kY truce vaa chi phi thui TNDN hien hanh kY nay -0-27. Lai CO" ban, suy giam tren c6 phieu

Gh

6 thang dau 6 thang dau 4.nam 2018 nam 2017 .4

Loi nhuan sau thue thu nh~p doanh nghi~p 749.233.195 780.061.547 if!

Cae khoan di~u chinh tang ho?c giam Igi nhu~n sau thu~::

- Di~u chinh tang- Di~u chinh giam (quy khen thtr6ng phUc Igi)LNho~e 16phan b6 cho CD 56 hfru c6 phi~u ph6 thong 749.233.195 780.061.547S6 Im;mge6 phi~u ph6 thong lUllhanh binh quan trong ky 36.677.145 36.677.145

Lai CO" ban, suy giam tren c6 phi~u 20 21

28. Chi phi san xu~t kinh doanh theo y~u t6

6 thang dau 6 thang daunam 2018 nam 2017

Chi phi nguyen li~u, v~t li~u 95.461.802 118.641.811Chi phi nhan eong 1.550.000.000 1.480.000.000Chi phi kh~u hao tai san c6 dinh 175.603.500 187.298.497Chi phi dich VI) mua ngoai 325.095.475 341.535.014Chi phi khac bAngti~n 1.358.017.997 1.527.888.874

LQng 3.504.178.774 3.655.364.196

Trang 26

CONG TY CO PRAN EVN QUOC TltL6 91 X6 Vi~t Ngh~ imh, Quan Cam L~, Thanh pho Da N~ng

BAocio TAl CHiNHCho IcY ki toan 6 thang adu niim 2018

THUYET MINH BAO CAO TAl CHiNH GIUA NIEN DO (ti~p theo)(Thuyet minh nay la b9 phdn h9P thanh va cdn duoc arc dong thai vai Baa cao tai chinh)

29. Cac khoan d~u tir va SI! ki~n lien quan

Theo Quyet dinh s6 110/2007/QD-TTg ngay 18/7/2007 cua Thu nrong Chinh phu v~ viec phe duyetQuy hoach phat triSn dien luc quoc gia giai doan 2006-2015 co xet a~n nam 2025 va Quyet dinh s61028/QD- TTg ngay 21/7/2011 cua Thu nrong chinh phu v~ viec phe duyet Quy hoach phat trien dienlire quoc gia giai doan 2011-2020 co xet a~n nam 2030. Can cir thea Cong van s6 5239ICV-EVN­TCCB&DT ngay 0411012007 cua T~p dean Dien luc Vi~t Nam thi cong tac quan ly dir an cac congtrinh dir an thuy ai~n Hl;!Se San liSe San 5, Hl;!Se San 2 va lu6i ai~n a6ng bQ tl;!iCampuchia augcgiao cho Cong ty C6 ph&nEVN Campuchia (nay la Cong ty C6 ph&n EVN Qu6c t~ - EVNI) ti~p tl,lcthvc hi~n cac cong tac quim Iy dv an, a&u tu xay dl,Cllg.Qua trlnh thvc hi~n cac dv an nay a~n31/12/2017 augc tom t~t nhu sau:

• Bien bim ghi nh6 v~ nghien cuu kha thi cua dl,Can (sau aay gQi t~t la "MoD") cua dv an thuy ai~nHl;!Se San1lSe San 5 tl;!iVuong qu6c Campuchia ali h~t hi~u Ivc vao ngay 30106/2013. T6ng gia triali thvc hi~n cua dv an thllY ai~n Hl;!Se SanliSe San 5 la 24.258.325.211 a6ng. Ngay 16/06/2016,Cong ty ali c6 cong van s6 115/CV-EVNI-TH gui BQ Mo va Nang lugng (MME) thuQc Vuongqu6c Campuchia a~ nghi gia h:.mMoD a~n 30106/2018. Ngay 05/10/2016, BQMo va Nang lugng(MME) thuQc Vuong qu6c Campuchia ali c6 van bim s6 1135 GDE giri a~n Cong ty yeu c&unQPmQt khoi'm I~ phi cong (public fee) v6"imuc 90.000.000 Riel/nam (khoang 548 tri~u a6ng!nam) asdugc gia hl;!n.Ngay 21109/2017, Cong ty ali co cong van s6 186/CV-EVNI-TH a~ nghi MME giahl;!nMoD a~n 30109/2018 va xem xet miSn giam khoan phi gia hl;!ndo a~c thu cua dl,Can nAm trenbien gi6"iVi~t Nam va Campuchia trong ao ph&n di~n tfch m~t h6 50% thuQCCampuchia va 50.%thuQCVi~t Nam. D~n thai aiSm I~p bao cao tai chinh nay, phia MME chua co y ki~n tn't Icyia6i v6ia~ nghi cua Cong ty.

• D6i v6i Dv an thuy ai~n Hl;! Se San 2 va auang day a&u n6i: Theo Bien ban lam vi~c ngay28/8/2012, bien ban tho a thu~n ngay 05/1112012 giua EVNI, Cong ty TNHH Royal Group va Congty TNHH Thuy di~n Hl;!Se San 2 (la phap nhan do 2 ben g6p v6n thanh I~p as thvc hi~n aAu tu vaphat triSn dv an thuy ai~n Hl;!Se san 2, gQi t~t la cong ty dv an), cac ben ali ch&pthu~n EVNI thamgia 10% v6n chU So' huu trong dv an thuy ai~n Hl;!Se San 2 cling nhu trong cong ty dv an (tY I~10% nay la c6 ainh a6i v6i mQi sv tang, giam cua t6ng muc a&u tu va/ho~c v6n chu so' huu thvchi~n cua dv an valho~c Cong ty dlJ an va khong thay a6i trong toan bQvang aai cua cong ty dv an).S6 v6n gop alrgc xac ainh tuong (mg v6i toan bQ cac cong vi~c rna EVNI ali tht.rc hi~n cho dt.ran.Theo a6, EVNI phai chuySn giao t&teli cac tai li~u, k~ hOl;!ch,nghien cuu kha thi, h6 sa Icy thu~t alihoan thanh cua dt.ran cho cong ty dv an. Ngay 511112012, EVNI ali ban giao t&teli cac tai li~u neutren cho Cong ty TNHH ThUy ai~n Hl;!Se San 2.

Dl;!ihQi a6ng c6 aong EVNI cling ali c6 Nghi quy~t s6 03/NQ-EVNI-DHDCf); ngay 09/1112012, " , 1,

thong nhat aieu chinh giam tY I~ g6p von thvc hi~n dv an thuy ai~n Hl;!Se Sari 2 tU 51% xuong10% v6n chu So' huu cua dt.r an. Ngay 30/8/2013, Dl;!ihQi a6ng c6 aong Cong ty c6 phAn EVNQu6c t~ ali ban hanh Nghi quy~t s6 02INQ-EVNI-DHDCD thong qua quy~t toal1 chi phi thlJc hi~ndv an thuy ai~n Hl;!Se San 2 v6i s6 ti~n 231.146.788.190 a6ng.

Can cu thOa thu~n giua EVNI, Cong ty TNHH Royal Group va Cong ty TNHH ThUy ai~n Hl;!SeSan 2 v~ vi~c cong nh~n 10% v6n cua Cong ty trong Cong ty Dv an, can cu h6 sa chuySn giao t&tca cac tai li~u, k~ hOl;lCh,nghien cuu kha thi, h6 sa Icy thu~t ali hoan thanh cua dl,Can cho cong ty dt.ran, Ban T6ng Giam a6c danh gia r~ng Cong ty ali hoan thanh cac nghTaV\l thoa thu~n d6i v6i Congty TNHH Thuy di~n Hl;!Se San 2, do a6 Cong ty ali So' hfru 10% v6n chu So' huu tl;liCong ty TNHHThUy ai~n Hl;!Se San 2. Gia tri g6p v6n vao Cong ty TNHH Thuy ai~n Hl;lSe San 2 hi~n ghi nMnb~ng gia tri chi phi thvc hi~n cua dlJ an thuy ai~n Hl;lSe San 2 ali au<?,cDl;lihQi c6 dong phe duy~tla 231.l46.788.190 a6ng.

d(....~-...

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eONG TY eo PHAN EVNouoc TEL6 91 X6 Vi~t NgM Tinh, Quan Cam L~, Thanh ph6 Da N~ng

BAD CAD TAl CHiNHCho kj; ki toan 6 thdng ddu nam 2018

THUYET MINH BAo cAo TAl CHiNH GIUA NIEN DO (ti~p theo)(Thuyet minh nay fa b9 phdn h(YJJthann va cdn duac doc tl6ng thai vai Baa cao tai chinh)

Ngay 22/01/2014, Cong ty TNHH Hydrolancang International Energy Cayman (HIEC), Cong tyTNHH Royal Group (RG) va Cong ty C6 phan EVN Quoc t~ (EVNI) da kY thea thuan c6 dong cuaCong ty TNHH Thuy di~n Ha Se San 2. Thoa thuan e6 dong xac nhan rang EVNI da dong gop s6v6n tuong irng 10% v6n chu sa hiru cua dir an thuy di~n Ha Se San 2 vao ngay cua thoa thuan nay.V6n chu sa hiru se bao g6m khoan von gop trong qua khir cua EVNI va RG va khoan v6n goptrong tuong lai cua HIEC va RG. HIEC va RG se gop v6n chu sa hfru trong nrong lai dira tren giatri m6i c6 phftn la 1.000 USD theo quy dinh eua Dieu I~ eong ty.

Do cae e6 dong RG va HIEC dang thlJc hi~n gop v6n chu sa hfru theo tiSn dQ eua dlJ an nen dSnthai di~m 31112/2017, cac ben chua xae dinh dugc gia tri v6n chu sa hfru cu6i dmg eua dlJ an thuydi~n H<;tSe San 2 (cGng la gia tri v6n ehu sa hfru cu6i cling eua Cong ty TNHH thuy di~n H<;tSeSan 2), d~ ill do xac dinh gia tri v6n gop cua EVNI trong C6ng ty TNHH ThUy di~n H<;tSe San 2.

Ngoai ra, EVNI da tri~n khai nghien CUudlJ an thuy di~n Se Kong t<;tiVuong qu6c Campuehia va dlJ anthuy di~n N~m Mo 1 t<;tiCQng hoa Dan chu Nhiin dan Lao. Qua trinh tri~n khai nghien eUu kha thi caedlJ an nay dSn 31112/2017 dUQ·ctom titt nhu sau:

(a) Dv an thuy di~n Se Kong: ThlJc hi~n Nghi quy~t s6 02INQ-EVN-HDQT EVNI ngay 211412013 euaHQi d6ng quan trj ve vi~c tim kiSm d6i tac d~ chuy~n giao dlJ an ho~c tham gia gop v6n tuong Ungvai gia tri b6 ra (tuong tv nhu dlJ an H<;tSe San 2), tMng 10/2014, Cong ty da lam vi~c vai WorldHarvest Trading Ltd (don vi tu v~n). Hai ben th6ng nh~t se th6a thu~n lien doanh v6i Royal Groupd~ thanh I~p cong ty dlJ an sau khi thuy di~n H<;tSe San 2 khai cong (Qui 112015).

MoU cua dlJ an thUy di~n Se Kong t<;tiVuong qu6e Campuehia hSt hi~u Ive vao ngay 30106/2013.Ngay 21/05/2013, EVNI da co cong van s6 21/CV-EVNI-HTQT gui BQ Cong nghi~p, M6 va Nanglugng (MIME) thuQc Vuong qu6e Campuchia de nghi gia h<;tnMoU dSn 30106/2014. Ngay10109/2013, MIME da co cong van s6 2335MIME ve vi~c khong tiSp tl,lc gia h<;tnMoU tren do dlJan anh huang Ion dSn moi truOng, xa hQi va ngu6n ca trong khu VIJC.T6ng gia tri da thlJc hi~n euadlJ an thUy di~n SeKong la 8.720.91l.108 d6ng (trong do, chi phi dftu tu la 8.287.575.321 d6ng,VAT tuong Ung la 433.335.787 d6ng). Ngay 18110/2017, EVNI da co cong van s6 202/CV-EVNI­TH gui MIME ve vi~c dS nghi h6 trg tim d6i tac chuy~n giao dlJ an thuy di~n Se Kong d~ thu h6ichi phi da b6 ra.

(b) MoU (gia h~n Iftn cu6i) eua d\Tan thuy di~n N~m Mo 1 hSt hi~u IlJe vao ngay 04/06/2013. Ngay05/03/2013, EVNI da co cong van s6 16/CV-EVNI-KT gui BQNang lugng va M6 eua CQng bOaDan ehu Nhiin dan Lao de nghi gia h~n MoU dSn tMng 12 nam 2013. Thang 1112013, BQ Nanglugng va M6 (CQng hoa Dan ehu Nhiin dan Lao) co van ban s6 3009IMPI.IPD4 phuc dap EVNI vSvi~c khong tiSp 1\ICgia h~n MoU. T6ng gia tri da thlJC hi~n cua dlJ an thuy di~n N~m Mo 1 la7.167.230.643 d6ng (trong do, chi phi dau tu la 6.921.586.748 d6ng, VAT tuong Ung la245.643.895 d6ng).

Xet th~y nguyen nhiin d\Tan khong dugc tiSp tl,lcgia h<;tnla do BQNang IUQngva M6 cua CQng hoaDan chu Nhan dan Lao eh~m xem xet Bao cao nghien cUu kha thi (Bao cao nghien elru kha thidUQ"cCong ty nQP len BQNang lugng va M6 tMng 1112012 nhung d~n tMng 5/2013 phia Lao m6it6 chuc hQPva sa bQthong qua), Cong ty da bao cao D~i s(r quan Vi~t Nam t~i Lao d~ dUQ"Ch6 trQ"cGng nhu e6 cac cong van dS nghi BQNang lugng va M6 tiSp tl,le cho phep Cong ty dugc gia h~nMoU ho~c dugc thvc hi~n giai do~n kS tiSp la kY PDA (Hgp d6ng ph::it tri~n dlJ an) rna khong cangia h~n MoU. Cho dSn nay, Cong ty chua nMn dugc phan h6i ill phia Chinh phu Lao. Ben e<;tnhd6, HQi d6ng quan tri C6ng ty ban hanh Nghi quySt s6 04INQ-EVN-HDQT EVNI ngay 07/9/2013,giao cho Ban diSu hanh tim kiSm d6i tac d~ hqp tac dau tu ho~c chuy~n giao dlJ an d~ thu h6i phanchi phi dlJ an da b6 ra. Trong nam 2017, EVNI da giri cong van s6 182/CV -VENI- TH dSn cac d6itac a Lao d~ tim kiSm co hQi hqp tac va chuy~n giao dlJ an.

,in..

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CONG TV CO pHAN EVN ouoc TEL6 91 X6 Vi~tNgh~ rmh, Quan CamL~,Thanh ph6 DaN~ng

BAO CAO TAl CHiNHCho IcY kd toan 6 thang adu niim 2018

THUYET MINH BAo cAo TAl CHiNH GIUA NIEN DO(ti~p theo)(Thuydt minh nay fa b9 phdn h9]J thanh va cdn duoc doc dong thai voi Baa cao tai ehinh)

30. QUaD If riii ro

a. QUaD If rul ro V&D

Thong qua cong tic quan tri nguon v6n, Cong ty xem xet, quyet dinh duy tri s6 du nguon von va nophai tra thich hop trong nrng thai kY d~ vira dam bao hoat dong lien tuc vira t6i da hoa loi ich cua cacc6 dong.

b. QUaD Iy rui ro tai chinh

Rui ro tai chinh bao g6m rui ro thi tnrong (rui ro vS lai suit, rui ro vS tY gia, rui ro vS gia), rui ro tindung va rui ro thanh khoan.

QUaD Iy rui ro th] trueng: Hoat dong kinh doanh cua Cong ty se chu ySu chiu rui ro khi co S\l'biSnd9ng IOnvS tY gia va gia.

Quan Iy nii ro vi tY gia

Do co cac giao dich phai tra nha cung cftp co g6c ngo~i t~, Cong ty se chiu rui ro khi co biSn dQng vS tYgia. Tuy nhien, cac dich vv lien quan dSn nha cung cftp nuac ngoai chiSm tY trQng nM trong chi phidich vv d~u vao nen Cong ty cho r~ng rui ro vS tY gia la amlrc thip.

QuemIy nii ro vi giaCong ty mua nguyen v~t li~u ill nM cung cftp trong nuac va nuac ngoai d~ phl,lCvv ho~t d9ng san xuitkinh doanh, do do se chiu S\l'rui ro tir vi~c thay d6i gia clia nguyen v~t li~u d~u vao. Tuy nhien, chi phinguyen v~t li~u d6i vai ho~t dQng tu yin, giam sat chiSm tY trQng nM trong t6ng gia thanh san phfrmnen Cong ty cho r~ng rui ro vS gia trong ho~t dQng san xuit kinh doanh la o' mlrc thip.

,

Qulin Ij Tui TO tin d~mg

Khach Mng cua Cong ty ph~n IOn la cac cong ty thuQc T~p doan Di~n I\l'cVi~t Nam. Day la cac khachhang truySn th6ng, thanh toan tiSn kip thai, do do Ban T6ng Giam d6c Cong ty cho r~ng Cong ty khongco rui ro tin d\lng trQng ySu vai khach hang.

Qulin Ij Tit;TO thanh khoiin

D~ quan Iy rui ro thanh khoan, dap lrog cac nhu cAuvS v6n, nghla vv tai chinh hi~n t~i va trong tuanglai, Cong ty thuong xuyen theo d5i va duy tri du mlrc d\l' phong tiSn, t6i uu hoa cac dong tiSn nMn r6i,t~n dVng dugc tin dl,lng tu khach hang va d6i tac, chu d9ng ki~m soM cac khoan ng dSn h~n, s~p dSnh~n trong S\l'tuong quan v6i tai san dSn h~n va ngu6n thu co th~ t~o ra trong tho'i kY do, ...

T6ng hgp cac khoan ng phai tra tai chinh cua Cong ty theo thai h~n thanh toan nhu sau:

30/06/2018 KhODg qua 1Dam TreD 1Dam TBDg

Phai tni.nguai ban 28.373.683.394 28.373.683.394Chi phi phai tra 10.000.000 10.000.000Phai tra khilc 69.800.000 69.800.000

CQDg 28.453.483.394 28.453.483.394

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CONG TY co PHAN EVN ouoc TEL6 91 X6 ViStNgh~ Imh, Quan CamL~,Thanh ph6 Da N~ng

BAD CADTAl CHiNHCho kY ki toan 6 thong ttdu ndm 2018

THUYET MINH BAo cAo TAl CHiNH GIUA NIEN D<) (ti~p theo)(Thuyet minh nay fa bi?phdn hop thanh va can duac doc a6ng thai vai Baa cao tai chinh)

0110112018 Khong qua 1 nam Tren 1 nam Tang

Phai tra ngiroi ban 28.387.183.394 28.387.183.394Chi phi phai tra 4.311.339 4.311.339Phai tra khac 11.000.000 11.000.000

Ci}ng 28.402.494.733 28.402.494.733

Ban T6ng Giam d6e danh gia Cong ty khong e6 rui ro thanh khoan va tin nrong rang Cong ty e6 dunguon ti~n dS dap ling cac nghia vu tai ehinh khi d~n han,

Tong h9'P cac tai san tai chinh hien e6 tai Cong ty diroc trinh bay tren co sa tai san thu~n nhir sau:

Ci}ng 83.819.525.352 231.146.788.190

Tang

3.927.278.5871.070.661.615

308.146.788.1901.821.585.150

314.966.313.542

Tang

1.012.897.897 VI

1.921.685.375 ..,.308.829.788.190 ~.'

4.177.458.420

315.941.829.882

30/0612018 Khong qua 1 Dam Tren 1Dam

Ti~n va cac khoan nrong dtrong ti~nPMi thu khach hangDftu tu tai chinhPhai thu khac

3.927.278.5871.070.661.615

77.000.000.0001.821.585.150

231.146.788.190

01/0112018 Kbong qua 1 Dam Tren 1Dam

Ti~n va cac khoan tuang duang ti~nPhai thu khach hangDftu tu tai chinhPhai thu khac

1.012.897.8971.921.685.375

77.683.000.0004.177.458.420

231.146.788.190

Ci}ng 84.795.041.692 231.146.788.190

31. Bao cao bi} ph~n

Theo quy dinh eua Chu~n m\!c k~ toan s6 28 va Thong tu huang dfrn Chu~n m\!c nay thi C6ng ty c~n I~pbao cao b9 ph~n. Theo d6, b9 pMn la m9t ph~n c6 th~ xae dinh rieng bi~t cua C6ng ty tham gia van vi~ecung dp eac san ph~m ho~c dich V\l lien quan (b9 ph~n thea lInh V\!C kinh doanh) ho~c cung dp san ph~mho~c dieh V\l trong m9t m6i truang kinh t~ C1,lth~ (b9 ph?n thea khu V\!C dia ly), m6i b9 ph?n nay chiu rui rova thu dUQ'eIQ'ifeh kinh tS khac voi b9 ph?n khac. Ban T6ng Giam d6e danh gia r~ng C6ng ty ho~t d9ngtrong m9t b9 ph~n kinh doanh chfnh la la Quan Iy d\! an va m9t b9 ph~n dia Iy chinh Ia Vi~t Nam.

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CONG TY CO PHAN EVN QUOC TEL6 91 X6 Vi~tNgh~ rmh, Quan elm L~,Thanh pho DaN~ng

BAOCAO TAICHiNHCho kY ki toan 6 thong t1du nom 2018

THUYET MINH BAo cAo TAl CHiNH GIUA NIEN D<) (ti~p theo)(Thuyet minh nay La bophdn h(TJJthanh va cdn duac t19Cdong thai voi Bao cao tai chinh)

32. ThOng tin v~ cac ben lien quan

a. Cac ben lien quan

Ben lien quan MBi quan h~

T6ng Cong ty Phat dien 1Ngan hang Thuong Mai C6 phan An BinhCong ty CP Tu v~n Xay dung dien 2C6ng ty CP Tu v~n Xay dung dien 3Cong ty CP Nhiet dien Quang Ninh

Truong Quang Minh

Nguyen Quang HuyNguyen Thi HuangLe vu NinhLe DuyThanh

Cong ty dAu tuCong ty dfru tuCong ty dAu tuCong ty dfru tuChung cong ty d~u tuH<)id6ng quan trj

Hoi d6ng quan triH<)i d6ng quan triHoi d6ng quan triHoi d6ng quan tri

b. Cac giao djch trQng y~u vOi cac ben lien quan phat sinh trong Icy

6 thang etAunam 2018

6 thang etAunam 2017

Thu nh~p clla Ban TBng Giam etBcva thn lao HDQT 518.130.000 477.781.000

c. Tl,Iingay k~t thuc ky k~ toan, sBdu khac vOi cac ben lien quan nhu sau:

Ben lien quan 30/06/2018 0110112018

Ngan hang TMCP An Binh

+ Tidn giri thanh toim+ Tidn gLrico kY ht;mI thimg+ Tidn gLrico kY ht;m3 thimg+ Tidn gLrico kY ht;m6 thang+ Tidn gLfico kY ht;m12 thimg

10.462.583970.000.000

2.300.000.000

46.795.379900.000.000

32.000.000.000461.000.000

37.222.000.000

33. S., ki~n phat sinh sau ngay k~t thuc Icy k~ toan

KhOng c6 Sl! ki~n quan tr9ng nao phlit sinh sau ngay kSt thuc ky kS to an yeu du phai di6u chinh ho~c congb<3trong Bao cao tai chinh gifra nien d9.

Trang 31

CONG TY CO PHAN EVN QUOC TEL6 91 X6 Vi~tNgM TInh, Quandm L~,Thanh ph6 Da Nang

BAD CAD TAl CHiNHCho kY ki toan 6 thang eMu ndm 2018

THUYET MINH BAocAo TAl CHiNH GIUA NIEN D<) (ti~p theo)(Thuyet minh nay fa bo phdn h9P thanh va cdn tlU9'Cdoc tl6ng thai voi Baa cao tai chinh)

34. S6 Ii~u so sanh

S6 lieu so sanh cua Ring din df,i ke toan gitra nien dQ la sf, lieu tren bao cao tai chinh eho nam taichinh ket thuc ngay 31/12/2017, s6 lieu so sanh cua Bao cao ket qua kinh doanh giira nien dQ va Baocao hru chuyen ti6n t~ gina nien dQ la sf, lieu tren bao cao tai chinh gifra nien dQeho Icy kS toan 6 thangd:lu nam 2017. Cac bao cao nay dft duoc ki€m toan va scat xet boi AAC.

Phu trach k~ toaD NglfOiI~pbi~u

~Ph~mThj Thuy Nguy~nThj Mai Huong

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