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CHI NI CONGT
KPI
Cong ty Co plan Thiiy dien Thfic Mo va cac cling ty con
Basco cap tai chinh hop nhAt cho nam ket thdc
ngay 31 thang 12 Warn 2018
Ging ty CO phtin Thily din Thac Mo. Thong tin ye Ging ty
Giiy Chang nhan Hang 4 Kinh doanh so 4403000108 ngay 1 thang 1 nam 2008
3800311306 ngay 2 thang 6 nam 2017
thay Ching nhan gang IcY Kinh doanh da duqc dieu chinh nhieu ran, lAn mai nhAt la GiAy Chang nhan Dans 4 Kinh doanh so 3800311306 ngay 2 thang 6 nam 2017. Giay Ching nhan Hang 4 Kinh doanh va cac giAy chUng nhan dieu chinh do Said hooch va Dau to tinh Binh Phtrac cap.
Ong HuSmh Van Khanh
Ong Le Minh TuAn
Ong Le Minh TuAn
Ong Nguygn Quang Quyen Ong Nguyen Trong Hien
Ong Le TuAn Hai
Ong Dinh Van Scm
Ong Le Minh TuAn Ong Nguyen Hung Luorng Ong Dinh Van San
Khu 5, Phtrang Thac Ma Thi xa Phtrac Long Tinh Binh Phu& Viet Nam
Cong ty TNHH KPMG Viet Nam
Hi)i ding Quin tri
Ban TOng Giam doc
Try so. clang kf
Cong ty kiOm town
Chu tich (Tir ngay 21 thang 4 ram 2018) Chu tich (Den ngay 20 thang 4 nam 2018) Thanh vien (Tir ngay 21 thang 4 ram 2018) Thanh vien Thanh vien (Den ngay 9 thang 4 ram 2018) Thanh vien (Tu. ngay 21 thang 4 nam 2018) Thanh vien
Tong Giam dec Ph6 Tong Giam doc Ph6 Tong Giam d6c
1
Ging ty Co phAn Thity c ien Thfic va cac cong ty con Bao cat) ciia Ban Tong Giam dOc
Ban Ming Gidm dOc Cling ty Co phin Thay dien Thac Ma ("Cong ty") trinh bay bao cao nay NA bdo cao chinh hap nhat dinh kern ciia Cong ty va cac cong ty con (gal chung la "Nhom Ging ty") cho nam ket thti ngay 31 thang 12 nam 2018.
Ban Ming Gidm dOc Ging ty chiu trach nhiem lap va trinh bay trung thtrc va hap ly bao cao tai chin hap nhat theo cac Chuan mtrc xe toan Viet Nam, Che dO Ke town Doanh nghiep Viet Nam la cac qu dinh phap ly c6 lien quan den vie‘c lap va trinh bay bao cao tai chinh. Theo y kien dm Ban Ming Gia doc Cong ty:
(a) bao cao tai chinh hap nhit,duac trinh bay tir trang 5 den trang 45 da phan inh trung thtrc va hap 1 tinh hinh tai chinh hap nhat cua Nh6m Cong ty tai ngay 31 thang 12 nam 2018, ket qua hoot On kinh doanh hap nhat va ltru chuyen tien to hap nhat ciia Nh6m C6ng ty cho nam ket thtic cling ngay phi.' hap v6i cac Chuan intrc Ke toan Viet Nam, che dq ice town Doanh nghiep Viet Nam va c quy dinh phdp lY c6 lien quan den viec lap va trinh bay bdo cao tai chinh; va
(b) tai ngay lap bao cao nay, khong c6 1y do gi de Ban Ming Gidm doc C6ng ty cho ring Nh6m Con ty se kh6ng the thanh town cac khoin na phai tra khi den hon.
Tai ngay lap bdo cao nay, Ban Ming Giam CI& COng ty da" phe duyet Oat hash bao cao tai chinh h nhit dinh kern.
Binh Phtrac, ngay 15 thdng 3 nam 2019
f
KPMG Limited Branch 10th Floor, Sun Wah Tower 115 Nguyen Hue Street, Ben Nghe Ward District 1, Ho Chi Minh City, Vietnam +84 (28) 3821 9266 1 kpmg.com.vn
BAO CAO KIEM TOAN DOC LAP
Kinn givi cac CO thing Cong ty Co phan Thuy dien Thac Mo'
Chung toi cid kiem toan bao cao tai chinh hop nhat dinh kern dm Cong ty CO phan Thiry dian Thac Ma ("Gong ty") va cac cong ty con (goi chung la "NhOm COng ty"), bao gorn bang can dOi ke toan hap nhat tai ngay 31 thang 12 nam 2018, bao cao ket qua hoat dOng kinh doanh hop nhat va bao cagliyu chuyen tien te hap nhat lien quan cho nam ket thuc cur-1g ngay va cac thuyet minh kern theo &roc Ban TOng Giam doc Cong ty phe duyet phat hanh ngay 15 thang 3 nam 2019, duvc trinh bay tir trang 5 den trang 45.
Trach nhiem cua Ban TOng Giam d6c
Ban TOng Gam doc Cong ty chiu trach nhiem lap va trinh bay trung thcrc va hop ly bao cao tai chinh hop nhat nay theo cac Chuan mkrc Ke toan Viet Nam, Che dO Ka toan Doanh nghiep Viet Nam va cac quy dinh phap 19 co lien quan den viec lap va trinh bay bao cao tai chinh, va chiu trach nhiem ye kiem soat nOi b0 ma Ban TOng Giam dOc xac dinh la can thiet de dam bao viec lap bao cao tai chit-1h hop nhat kh6ng co sai sot trong yeu do gian Ian hay nham Ian.
Trach nhiem cua kiOrn loan vien
Trach nhiem cua chung toi la du'a ray kien ye bao cao tai chinh hop nhat nay dkra ten ket qua kiem toan cua chung toi. Chung toi da thkrc hien cong viec kiem toan theo cac Chuan mu'c Kiam toan Viet Nam. Cac chuan mu'c nay yeu ceu chung toi tuan thu chuan va cac quy dinh ye dao dim nghe nghiep va lap ke hoach va thkrc hien cuOc kiem toan de dat duvc skr,darn bao hap ly ye viec lieu bao cao tai chinh hop nhat co con sai sot trong yeu hay kh6ng.
COng viec kiem toan bao gom viec thkrc hien cac thu tvc nham thu thap cac bang chirng kiem toan ve cac so lieu va cac thuyat minh trong bao cao tai chinh. Cac thu tuc du'ac chon dkra tren xet doan cua kiem toan vien, bao gom danh gia rui ro c6 sai sot trong yeti trong bao cao tai chit-1h do gian Ian hoac nham Ian. Khi thkic hien cac danh gia rui ro nay, kiem toan vien xem xet kiem soat nOi b0 cua Cong ty lien quan tbi viec lap va trinh bay bao cao tai chinh trung thkrc va hap ly nham thiat ke cac thu tvc kiem toan phu hap vai tinh hinh thkrc te, tuy nhien khOng nham myc dich (lira ray kien ye hieu qua cua kiem soat nOi b0 cua Cong ty. Cong viec kiem toan cOng bao gom viec danh gia tinh thich hop dm cac chinh sach ke toan duvc dp dung va tinh hop 1Y cua cac krac tinh ke toan cua Ban TOng Gam d6c Cong ty, cOng nhu, danh gia viec trinh bay tong the bao cao tai chinh.
Chung toi tin rang cac bang chirng kiem toan ma chung toi thu duvc la day du va thich hap lam co ser cho y kien kiem toan cua chung toi.
3 KPMG Limited Branch in Ho Chi Minh City, a branch of KPMG Limited. a Vietnamese one member Wiled labifity company and a member firm of the KPMG network of independent member firms affifated with KPMG International Cooperative ('KPMG Internationar), a Swiss entity.
ki6n cua kiem toan vien
Theo y kin cua chung tOi, bao cao tai chinh hap nhat d5 phan anh trung thtrc va hap ly, tren cac khia canh trong yeu, tinh hinh tai chinh hgp nhat cua Cong ty CO ph5n Thuy &On Thac Ma va cac cong ty con tai ngay 31 thang 12 nam 2018, ket qua hoat clOng kinh doanh hcyp nhat va lu'u chuyen tien td hgp nhat trong nam kdt thuc cur-1g ngay, phu hgp vai cac Chuan MUT Kes toan Vidt Nam, Che dO Kd toan Doanh nghidp Vidt Nam va cac quy Binh phap IY co lien quan den vidc lap va trinh bay bao cao tai chinh.
Chi nhanh Cong ty TNHH KPMG tai Thanh ph6 H6 Chi Minh Vidt Nam
o cao kiem toan so: 18-01-00354-19-2
odriguez Casihan Nguyen Anh Tun hirng nhan Bang ky Hanh nghe Giay Chirng nhan fang 4 Hanh nghe
em toan so 2225-2018-007-1 kiem toan so 0436-2018-007-1 Pho T6ng Giam d6c
Thanh pho HO Chi Minh, ngay 15 thang 3 nam 2019
4
Cong ty Co phlin Thay dien 'Mk Mo. va cfic drug ty con Bang can dOi ke toan hqp nhAt tai ngay 31 thang 12 nam 2018
Min B 01— DN/HN (Ban hitnh theo Them tuso 202/2014/TT-BTC ngay 22 thing 12 nam 2014 cua Bo Tai chinh)
TAI SAN
Tai san ngin han (100 = 110 + 120 + 130 + 140 + 150)
sip
100
Thuyet minh
31/12/2018 VND
1.046.164.089.185
1/1/2018 VND
677.299.812.513
Tien va cac khofin twang throng lien 110 5 75.153.275.891 101.586.601.625 Tien 111 2.862.050.423 64.777.317.978 Cac khoan tuang ducmg tien 112 72.291.225.468 36.809.283.647
D'au fir tai chinh ngin hitn 120 715.142.638.889 436.677.737324 Dau to nam gill den ngay dao han 123 6(a) 715.142.638.889 436.677.737.524
Cac khoin phai thu ngin h3n 130 252.765.226.658 129.205.432.852 Phai thu ngin han cua khach hang 131 7 209.715.459.629 88.443.041.942 Tra truck cho ngtr6i bdn ngan han 132 2.177.711.293 1.843.093.483 Phai thu ye cho vay ngan han 135 203.000.000 203.000.000 Phai thu ngin han khac 136 8 48.888.475.622 47.043.192.163 Du phOng phai thu ngan han kho doi 137 (8.219.419.886) (8.326.894.736)
Hang din kho 140 9 2.807.417.729 9.462.683.748 Hang ton kho 141 2.807.417.729 9.462.683.748
TM san ngin han kliac 150 295.530.018 367.356.764 Chi phi tra truck ngan han 151 118.336.584 190.163.330 Thue gid tri gia tang &rot khAu trir 152 177.193.434 177.193.434
Ccic thuye't minh Binh kern la by phan hop thanh cart bao cello tai chinh hop nhdt nay
5
Ong ty CO phOn The!), din Thac Mo va cfic cong ty con Bang can dOi ke toan hqp nhOt tai ngay 31 thing 12 nam 2018 (tiep thee)
Mau B 01— DN/HN (Ban hinh theo Thong to so 202/2014/7T-BTC ngay 22 thong 12 nam 2014 caa BO Teti chinh)
Ma Thuyet A
SO minh 31/12/2018
VND 1/1/2018
VNI)
Tai sin dai han 200 649.769.372.910 670.043.676.738 (200 = 210 + 220 + 240 + 250 + 260)
Cfic khoin phii thu dai Nut 210 406.000.000 609.000.000 Phai thu ve cho vay dai han 215 406.000.000 609.000.000
Ili sin co dinh 220 451.630.107.659 517.161.713.756 Tai sin co dinh hire hinh 221 10 435.000.216.660 499.936.283.349
Nguyen gia 222 2.515.345.337.493 2.512.824.495.501 Gia tri hao man /iiy ke 223 (2.080.345.120.833) (2.012.888.212.152)
Tai sin c6 dinh vo hinh 227 11 16.629.890.999 17.225.430.407 Nguyen gia 228 22.661.171.225 22.661.171.225 Gia tri hao man lay id 229 (6.031.280.226) (5.435.740.818)
Tait sin do. dang dai han 240 1.724.265.841 1.532.873358 Xay dung co. ban da dang 242 12 1.724.265.841 1.532.873.358
Diu fir tai chinh dai han 250 6(b) 185.819.227.032 141.240.082.462 DAu tu vao cong ty lien ket 252 41.169.227.032 29.260.082.462 Dau ttr gOp von vao dcm vi khac 253 150.860.000.000 150.860.000.000 Du phong dau to tai chinh dai han 254 (6.210.000.000) (38.880.000.000)
Tai sin dai han khfic 260 10.189.772378 9.500.007.162 Chi phi tra tnnk dai han 261 5.224.489.380 4.402.812.457 Tai san thue thu nhap hoan lai 262 1.335.349.398 1.465.846.105 Thiel bi, vat tu, phi tang thay the dai han 263 3.629.933.600 3.631.348.600
TONG TAI SAN (270 = 100 + 200) 270 1.695.933.462.095 1.347.343.489.251
Cc c thuyit minh dinh kern la bo phan h9p thanh cita bizo coo tai chinh h9p &wit nay 6
Ngual 14:
DAu Dinh Trung Bui Thi Kim Na Ke toan tong hip Ke toan truang
inh TuAn ng Gam dac
Ccic thuyit minh clInh kern la ba pkin hcrp thanh cita boo ccio tai chinh h9p nhcit nay 7
Cling ty CO phan Thuy dign Thac Mcr va cac cong ty con Bang can clOi ke toan hop nhat tai ngay 31 thong 12 nam 2018 (tie') theo)
MAu B 01 — DN/HN (Ban hOnh theo Thong to so 202/2014/77-BTC ngay 22 thcing 12 aim 2014 cita BQ Teti chinh)
NGUON VON
Ma Thuyet A so minh
31/12/2018 VND
1/1/2018 VND
PHAI TRA (300 = 310 + 330) 300 350.571.907.539 289.670.162.764
Nq ngin ham 310 201.907.992.903 118.948.685.628 Phai tra ngtrai ban ngin han 311 13 18.685.696.639 6.288.259.177 Nguiri mua tra tien tnrac ngin han 312 1.004.411.732 2.189.595.934 Thu phai nOp Nha nuac 313 14 108.908.455.270 43.176.884.219 Phai tra ngtrai lao &Ong 314 30.998.998.735 24.019.369.179 Chi phi phai tra ngan han 315 15 3.461.730.411 3.683.192.337 Phil tra ngan han khac 319 16 13.685.064.959 13.094.223.866 Vay ngan han 320 17(a) 22.014.668.976 22.014.668.976 Quy khen thtrang, phtic lqi 322 18 3.148.966.181 4.482.491.940
Nq &Ai httn 330 148.663.914.636 170.721.477.136 Vay dai han 338 17(b) 140.709.987.800 162.709.987.800 Dtr phong phai tra dai han 342 2.745.514.000 2.803.076.500 Quy ph& trien khoa hoc va cong nghe 343 19 5.208.412.836 5.208.412.836
VON CHU SO Hilt (400 = 410) 400 1.345.361.554.556 1.057.673.326.487
VOn chill so. hire 410 20 1.345.361.554.556 1.057.673.326.487 VOn co phan 411 21 700.000.000.000 700.000.000.000 Von khac dm chi, kr hfru 414 56.454.368.091 56.454.368.091 Quy dau to phat trier, 418 23 39.836.280.218 6.661.122.638 Lqi nhulan sau thue chua phan phoi 421 500.094.105.077 245.729.721.739 - LNST chtta phan phoi luy ke
(lin cu6i nam fru& 421a 98.550.327.655 16.159.656.715 LNST chtta phan ph6i nam nay 421b 401.543.777.422 229.570.065.024
Lqi Ich co dong kh8ng 'dem soot 429 48.976.801.170 48.828.114.019
TONG NGUON VON (440 = 300 + 400)
440 1.695.933.462.095 1.347.343.489.251
Ngay 15 thong 3 nam 2019
pp Dinh, Trung Ke todn tong h9p
Ngay 15 thong 3 ram 2019
Ngu
016 qt 11 4
Cling ty CO phAn Thay dicn Thac Mop va cfic cong ty con Bfio cat) ket qua hoot dAng kinh doanh hop nhAt cho nam ket thtic ngay 31 thfing 12 nam 2018
MAu B 02 — DN/HN (Ban hanh theo Thong ty so 202/2014/77-BTC ngay 22 thcing 12 aim 2014 dm BO Tai chinh)
Doanh thu ban hang va cung cap dich vu
Gia von hang ban va dich vu cung cap
Lyi nhuAn Op (20 = 01 - 11)
Doanh thu host dOng tai chinh Chi phi tai chinh
Trong do: Chi phi liii vay Phan lai/(18) trong cong ty lien ket Chi phi quan 15, doanh nghiep
L9i nhuAn than tir host dAng kinh doanh (30 = 20 + 21 - 22 + 24 - 26)
Thu nhap khac Chi phi khac
Ket qua tn• hoyt dAng khfic (40 = 31 - 32)
Lyi nhuAn ke tofin try& thud (50 = 30 + 40)
Chi phi thud TNDN hiAn hanh
Chi phiAlyi ich) thud TNDN hoiin i4i
Lqi nhuAn thuan sau thug TNDN (60 = 50 - 51 - 52)
Phan ba: Lgi nhufin sau thud cua c8 &mg ding ty me Lqi nhufin sau thud cua c8 dOng kh6ng kiem soot
Lai tren ce phieu
Lai ca ban ten co phieu
Ma so
01
11
20
21 22 23 24 26
30
31 32
40
50
51
52
60
61
62
70
Thuyet minh
24
25
2018 VND
886.530.112.516
288.077.590.219
2017 VND
700.106.708.460
279.802.132.877
26 27
28
598.452.522.297
40.248.016.454 (17.621.943.613) 15.048.056.387 11.909.144.570 33.366.244.162
420.304.575.583
25.071.115.833 411.663.951
17.281.551.904 (13.091.891.430) 36.746.452.130
634.865.382.772 395.125.683.905
16.223.342 53.450.909 8.762.498
16.223.342 44.688.411
30
30
634.881.606.114
120.663.877.950
130.496.707
395.170.372.316
74.220.713.539
(149.859.057)
514.087.231.457 321.099.517.834
507.154.783.143
6.932.448.314
314.149.022.559
6.950.495.275
31 7.245 4.488
Bui Thi Kim Na ufin ICE.' roan inking m dac
Cdc thuyit minh Binh kern lab() phdn hop thanh cua bdo cdo tai c inh hop nhcit nay 8
Cling ty Co phan Thity dign Thac Mo va cac ding ty con Batt coo hru chuyen tan to hop nhat cho nam ket thtic ngay 31 drain 12 nam 2018 (Phtning phap gian tiep)
Mau B 03 - DN/HN (Ban hanh theo Thong at so 202/2014/77-BTC ngay 22 thong 12 nam 2014 a:Kt BO Tai chinh)
Ma Thuyet 2018 . so minh VND
LUt CHUYEN TIEN Tif HOAT DQNG KINH DOANH
2017 VND
Loi nhu4n ke toan truoc thus 01 634.881.606.114 395.170.372.316 Dieu chinh cho cac khofin
KhAu hao va phan bo 02 69.578.765.537 127.778.366.324 Cac khoan du phong 03 (32.835.037.350) (12.131.825.356) Lai tir hoat dOng dAu to 05 (40.261.003.476) (25.134.752.197) Lai/(lo) trong cong ty lien ket 05 (11.909.144.570) 13.091.891.430 Chi phi lai vay 06 15.048.056.387 17.281.551.904
L9i nhuAn tir hoat d'Ong kinh doanh trunk nhirng thay doi yen hru Ong
08 634.503.242.642 516.055.604.421
Bien dOng cac khoin phai thu 09 (122.397.856.888) 38.253.757.955 Bien dOng hang ton kho 10 6.656.681.019 (150.292.774) Bien dOng cac khoin phai tra va norphai tra khac 11 33.144.579.107 (1.003.915.964) Bien &Ong chi phi tra truck 12 (749.850.177) (2.621.901.663)
551.156.795.703 550.533.251.975
Tien lai vay da tra 14 (15.405.965.497) (14.032.642.832) Thue thu nhAp doanh nghi'ep da nOp 15 (70.235.678.473) (49.019.240.300) Tien chi khac cho hoat Ong kinh doanh 17 (11.483.415.147) (12.897.161.210)
Luu chuyen tan thuAn tir hoat dt)ng kinh doanh
20 454.031.736.586 474.584.207.633
CHUYEN TIEN TU. HOAT DQNG DAU TU.
Tien chi mua tai san co dinh 21 (4.238.551.923) (8.677.383.808) Tien thu tir thanh 1y tai san co dinh 22 12.987.022 63.636.364 Tien giri tien gin co ki han 23 (512.447.287.198) (399.167.743.609) Tien nit tien giri co kY hart. 24 234.125.024.722 224.970.218.304 Tien thu tien giri va co tat 27 39.253.915.497 20.636.616.731
Luu chuyen tien thuAn tir twat thing dttu tv 30 (243.293.911.880) (162.174.656.018)
Ccic thuyeit minh clinh kern la b0 phan hop thanh curl bac, coo tai chinh hop nhcit nay 9
inh Tun ong Clam ddc
Cong ty Co plan Thiiy din Thfic Mo. va cac eking ty con Bfio cfio km chuyen tan cg hop nhAt cho nam ket link ngay 31 thfing 12 nam 2018 (Phu'o'ng phap gifin tiep - tiep theo)
Maiu B 03 - DN/HN (Ban hanh theo Thong to so 202/2014/T7-BTC ngay 22 thang 12 nam 2014 cua B(5 Tai chinh)
Ma A
SO
LUU CHUYEN TIEN TtX HOAT HANG TAI
Tien thu tir di vay 33 Tien tra nq gOc vay 34
x Tien tra co tirc cho cac c8 &mg dm cong ty me 36 Tien tra c8 drc cho cac c6 Citing thieu so 36
Lw chuyen tien than tie host thing 40 tai chinh Lim chuyen tien thuAn trong nam 50 (50 = 20 + 30 + 40) Tien va cac khoin thong throng lien 60 tau nam Tien va cac khoan tirong throng tien 70 cuOi nam (70 = 50 + 60)
Thuyet Minh
CHINH
2018 VND
12.000.000.000 (34.000.000.000)
(208.507.477.500) (6.663.672.940)
2017 VND
162.531.672.433 (176.531.672.433)
(271.204.774.666) (4.328.347.990)
(237.171.150.440) (289.533.122.656)
(26.433325.734)
101.586.601.625
22.876.428.959
78.710.172.666
5 75.153.275.891 101.586.601.625
Ngay 15 thang 3 nam 2019
Ngtroi 10p:
fylAni/tft.
Dau Dinh.Trung Ke tocin tong h9p
Bui Thi Kim Na ICE5 tocin truring
Ccic thuyit minh dinh kern la b(5 phcin kip thanh caa bac) ccio tai chinh hop nhdt nay
Cong ty Co phin Thity dign Thac Mo. va cac eking ty con Thuyet minh bao cao tai chinh hop nhAt cho nam ket thtic ngay 31 thong 12 nam 201:
Mrtu B 09 —DN/H (Ban hanh theo Thong to so 202/2014/TT-BT ngay 22 thong 12 neon 2014 czia BO Teti chinh
Ck thuyet minh nay là b6 phan hqp thanh vi can dtrot d9c d6ng th6i yeti bao cao tai chinh hop nh4 CHM kern.
1. Dom vi bao cao
(a) Hinh there so' him von
Cong ty Co pith Thuy din Thac Ma ("COng ty") IA mOt c6ng ty c6 phan ducic thanh lap tai Vi: Nam. Cong ty dtrqc thinh lap teen ca sa co phan h6a C6ng ty Thily din Thk Ma thu6c Tap do. din luc Vi'et Nam theo Quyet dinh so 3946/QD-BCN nghy 29 thAng 12 nam 2006 dm B6 Con Nghiep (nay là B6 Cong Thuang).
BA() cao tai chinh hqp nhit cho Mtn ket thew ngay 31 than 12 nam 2018 bao g6m Cong ty va cac con ty con (goi chung là "Nh6m Ong ty") va lqi ich cua Nh6m Cong ty trong cac cong ty lien ket.
(b) Host Ong sin xugt kinh doanh
Ck hoot Ong sin xuAt kinh doanh cua Nh6m Cong ty la: • Sin xuAt N/A kinh doanh din nang (they dien); • DA() tao va phat trien ngu6n nhan luc ve quin 15/ va van hAnh, bio dtromg IA sera chfra thiet bi nh
may diem • Mua ban xuat nhap khau vat tu thiet bi; • Tu van lap du an dau tu xay dtmg, ljf du an dau tu xi), dung, giam sat thi cong xay lip.
nghiem hieu chinh thietsbi dien; the too Ulf nghiem thiet bi dien, ca khi quan frac ding trinh. nghiem cac sin pham dau m6 six dung trong nha may diem
• Dau ttr xay dung cac du an nguOn di0; xay lap dtrong day vi tram bier' dp; • Kinh doanh bit ging sin, kinh doanh dich vu cho thue van phong; • Khai thk lQc ntrac va kinh doanh dich vu cap nuac sinh hoat, cong nghiep; • Sin xuat kinh doanh nuac u6ng tinh khiet; • Trong khai thk cay cong nghiep, cay lam nghiep; • Cho thue phuang tien giao thong; • Dich vu nhA nghi, dich vu du lich; • Quin ly, van hanh, bio dtrekng, sera chi-1u cii tao vi lap (tat cac thiet bi dien, cac cong trinh the
cong trinh kien vac cua cac nha may dien; • Chuan bi mat bang; • Xay dung cong trinh &rang sat, dtr&ng b6; • Khai thk che bier' khoang sin; va • Dau to xay dung ding trinh ky thuat ha ding do thi, khu cong nghiep.
(c) Chu kjf sin 'wit kinh doanh th8ng thuteng
Chu kj, sin xuAt kinh doanh thong thuong cua Nhom Ging ty nam trong pham vi 12 thong.
Cling ty Co phin Thity dien Thic Ma va cac ding ty con Thuyet minh bat) cao tai chinh hcip nhAt cho lam ket thtic ngay 31 thang 12 nam 2018 (tap theo)
Mau B 09 - DN (Ban hanh theo Thong to so 202/2014/IT--BT(
ngay 22 thang 12 nem 2014 dm BO Tai chinh
(d) CAu trtic Nhom Cling ty
Tai ngay 31 thang 12 nam 2018, Cong ty c6 2 cong ty con sahCru trqc tie') va 2 cong ty lien ket (1/1/201 :
TS, le win TS, le quyen TEn don vi Lo0 hinh sir hin, tai ngay bieu quyet tai nga
31/12/2018 1/1/2018 31/12/2018 1/1/201
Cac cong ty con
Cong ty Co phAn My Hung Thay din 99,78% 99,78% 99,92% 99,92 Tay Nguyen
Cong ty Co phAn Thay din Thtiy din 61,17% 61,17% 61,17% 61,17 DAkrasa
Cfic cong ty lien ket
Cong ty Co phAn Phong din Phong din 20% 20% 20% 20 Thuan Binh
Cong ty Co phAn DAu to Khai thac He they din That Ma
Khai thac, xir lg va cung cap ntrac
35% 35% 35% 35
Tai ngay 31 thang 12 nAm 2018, Nhom Cong ty c6 168 nhan vien (1/1/2018: 178 nhan vien).
2. Co so. 14p bac, cao tai chinh
(a) Tuyen bo ye Wan WI
Bao cao tai chinh hop nhAt nay duqc lap theo cac Chun mqc KE toan ViEt Nam, Che d6 Ke to Doanh nghiEp ViEt Nam va cac quy dinh phap 1g c6 lien quan den viEc lap va trinh bay bao cao chinh.
Nhom Cong ty ding ap citing Che d6 Ke toan Doanh nghiEp ctia Tap doan din lqc ViEt Nam eta dug BO Tai chinh chAp thuan tai VAn ban so 12227/BTC-CDKT ngay 3 thang 9 nAm 2015, hung don k town cho Cong ty Co phAn Thu)/ DiEn Thac Ma do Tap doan DiEn lqc Vi'Et Nam ban hanh theo V" ban se 3793/EVN-TCKT ngay 15 thang 9 nAm 2015.
(b) so. do hrirng
Bao cao tai chinh hqp nhAt, trir bao cao luu,chuyen tin to hop nhAt, ducic lap tren ca ser den Lich the nguyen tAc gia Bac) cao luu chuyen tien to hop nhAt dtrqc lap theo phucmg phap gian tiep.
2 cong ty con sOr hint truc tiep va 2 cong ty lien ket) von thOng tin chi tiet nhu sau:
Cling ty Co phAn Thiiy lien Thac va cac cong ty con Thuyet minh bao cao tai chinh hap nhat cho nam ket thtic ngay 31 thong 12 nam 2018 (tiep theo)
MAu B 09 — DN (Ban hhnh theo Thong tu. so 202/2014/7T-BT ngay 22 thong 12 nam 2014 ctia BO Thi chin
(c) Ky ke Wan nam
Ky ke town nam cita Nhom C8ng ty IA dr ngay 1 thong 1 den ngAy 31 thong 12.
(d) Dan vi tien tg ke tofin va trinh bay bao cao tai chinh
Dan vi tien to ICE town cua Nh6m Cong ty la D6ng Viet Nam ("VND"), ming la don vi tien to &far s ding cho mac dich lap va trinh bay bdo cao tai chinh.
3. Tom tat nhfing chinh sach ke tofin chii yeu Sau day IA nhting chinh sach ICE todn chit yeti duqc Nh6m Cong ty ap clang trong viec lap bdo cao t. chinh hap nhat nay.
(a) Ca so hqp nhait
(i) Ong ty con
Cac ding ty con là cac cong ty chiu sir kiem soot cua Nh6m Cong ty. Cdc bdo cao tai chinh cua c. cong ty con da duce hap nhat trong bdo cao tai chinh hap nhAt ke tir ngay quyen kiem soot bat dau c hieu hit den ngay quyen kiem soot cham dirt.
ich co (tag khong kiem soft
LQi ich c6 d8ng khong kiem soot duqc xac dinh theo ty le phAn sa him cua c6 citing khong kiem so t trong tai sin thuan cua don vi bi mua lai tai ngay mua.
Viec thodi von cua Nh6m C8ng ty trong cong ty con ma khong can den mat quyen kiem soot duqc town tuang tg nhu cac giao dich von chit s& huu. Chenh tech giiia gid tri thay doi phAn so. him ca Nh6m Cling ty trong tai san than dm cong ty con va s6 thu hoac chi tir viec thodi von tai cong ty co duqc ghi nhan vac, lqi nhuan sau thue chua phan ph6i thuOc von chit sa him.
(iii) Ong ty lien kit
Cdc cling ty lien ket là nhimg cong ty ma Mom C6ng ty CO anh huang clang ke, nhung khong 1de soot, cac chinh sach tai chinh va hoat dOng oh cong ty. Cac cong ty lien ket dtrqc hach town the phucmg phap von chit sa him. Bdo cao tai chinh hap nhat bao gom phan ma Nh6m Cling ty,du huamg trong thu nhap NA chi phi caa cac cong ty ket, sau khi dieu chinh theo chinh sach ke to' cua Nhom Cong ty, tir ngay bat dau c6 sir anh huang clang ke cho tai ngay cham dirt sir anh Wen dang ke. Khi phan to dm cong ty lien ket ma Nhom Cong ty phai chia se vtrat qud lqi ich cua Nh6 C6ng ty trong Ong ty lien ket, gid tri ghi s6 cua khoan dAu to (bao g6m cac khoan &Au to clai han), s duqc ghi giam tai bang khong va dimg viec ghi nhan cac khoan 10 ph& sinh trong tuang lai trir tnren hap cac khoan 18 thuOc pham vi ma Nh6m Cong ty c6 nghia va phai tra hoac da tra thay cho cong t lien ket.
Cong ty CO plan Thny dign Thic va cac eking ty con Thuyet minh bao cao tai chinh hqp nhiit cho nam ket thtic ngay 31 thong 12 nam 201
theo)
Miu B 09 - DN (Ban hanh theo Thong to so 202/2014/77-B ngay 22 thong 12 nam 2014 ctia BO rai chin )
Cdc giao (Lich dwor loaf tra• khi hop nhat
Cac s6 du va giao dich trong nOi bO NhOm Cong ty va cac khoan thu nhip va chi phi chua thuc hi =n tir cac giao dich nOi b8 dtrot loai trir khi lip bao cao tai chinh hqp nhat. Khoan lai va lo chua th hi8n phut sinh tir cac giao dich vai ding ty lien ket duqc hach toan theo phurcmg phap von chit sa h dugc trir vao khoan dau to trong pham vi lqi ich cua Nh6m Cong ty tai ding ty lien ket.
(b) Cac giao dich bang ngoai t8
Cac giao dich bing cac dcm vi nen khac VND trong nam &rot quy d6i sang VND theo ty' gia x'Ap von ty' gia thuc to tai ngay giao dich.
Cac khoin mac tai sin va nq phai tra c6 gOc bAng don vi tien tg khac VND duqc quy d6i sang V theo tj, gia trung binh cua tj, gia mua chuyen khoan va ban chuyen khoan cua ngan hang thircrng m non Nham C6ng ty thuong xuyen c6 giao dich tai ngay ket thus kj, ke toan.
TAt ca cac khoan ch8nh 18ch tj, gia hOi dodi duqc ghi nhin vao bao cao ket qui hoat Ong kinh do hqp nhAt.
(c) Tien va cac khoin twang dircrng tien
Tien bao g6m tien mat va tien gin ngan hang khong kj, han. Cac khoan tucmg ducmg tien IA cac kho' dau to ngan han c6 tinhthanh khoan cao, c6 the de dang chuyen doi thanh mOt ltrong tien xac din khong c6 nhieu rui ro ye thay doi gia tri va duqc sir dung cho mac dich dap img cac cam ket chi ti=n ngan han han IA cho mac dich du tu hay là cac mac filch khac.
(d) Cac khan du tu.
(1) Diu tu• nam gift din ngay dtio han
DAu to nom gift an ngay duo han IA cac khoan dau tu ma Ban 'Ding Giam dOc Ging ty du dinh va kha nang nam gift den ngay duo han. DAu tu tam gift den ngay duo han la tien giri ngan hang c6 han. Cac khoan du tu nay &Km ghi nhin theo gia gOc trir di du phong phai thu kh6 dol.
(ii) Bari ti Op van vao cdc don vj khdc
DAu to vao cac tong cu von chit soy ham cua cac dam vi khac dtrqc ghi nhin ban dAu theo gia gOc b • o gom gia mua va cac chi phi mua c6 lien quan true tiep. Sau ghi nhin ban dau, khoan dau tu nay &roc xac dinh theo gia gosc trir di du phong giam gia dau tu. Du phOng giam gia dau tu duqc khi gia hop 1)1 khoan dau tu thap han gia tri ghi so cua khoan dau tu nay. DM van khoan dau to kho g xac dinh duqc gia tri hop 1y tai thai diem bao cao, du phang giam gia dau tu duqc lip khi don vi nh dAu to phut sinh lo, ngoai trir truang hop khoan 18 do di nam trong du kien ciia Ban Giam dOc CO g ty khi quyet dinh dau tu. Du phong giam gia dAu tu duqc hoan nhip khi gid tri hop V dm ch . g khoan tang 18n hoc khi don vi nhin dau tu sau do tao ra lqi nhuin de bU trir cho cac khoan 18 da du s c lip du phong truot kia. Khoan du phong chi duqc hoan nhip trong pham vi sao cho gid tri ghi s6 c a khoan dAu to khong vtrqt qua gia tri ghi so cua chi-mg khi gia dinh kh8ng c6 khoan du phong nao a dtrqc ghi nhin.
6
COng ty Co phan Thiiy dien Thac Mo va cac cong ty con Thuyet minh bao coo tai chinh hop nhat cho nam ket thtic ngity 31 thong 12 nam 201 (tiei) theo)
Mau B 09 — DN/H (Ban hinh theo Thong tu. so 202/2014/1T-BT ngay 22 thcing 12 nam 2014 cua BO Tai chin )
(e) Cfic khoin phai thu
Phii thu khach hang va phii thu khac duoc phin anh theo gia gOc brir di du phong phii thu kho doi.
(f) Hang din kho
Hang ton kho ducfc phin anh theo gia thip han giira gia g6c va gia tri thuin co the thuc hien duo Gia g6c &rot tinh theo plurcrng phap binh quan gia quyen,va bao gOm tat ca cac chi phi phat sinh co &roc hangton kho 6 dia diem va trong thai hien tai. Doi yeti chi phi sin xuat kinh doanh d6 dan gia goc bao gom nguyen vat lieu, chi phi nhan c6ng trirc tiep va cac chi phi sin xuAt chung &roc ph: b6. Gia tri thufin co the thuc hien &roc trot tinh dua vao gia ban cita hang ton kho trir di cat kho chi phi trot tinh de hoan thank sin phim va cac chi phi ban hang trot tiep.
Nhom C6ng ty ap ding phucmg phap ke khai thIR:mg xuyen de hach toan hang ton kho.
(g) Tai san c6 dinh him hinh
(i) Nguyen gici
Tai san c6 dinh huu hinh duoc the hien theo nguyen gia trir di gia tri hao mon lay ke. Nguyen gia tai s' c6 dinh hire hinh bao gOm gia mua, thug nhAp khAu, cac loai thug mua hang khong &roc hoan lai va c phi lien quan tri,rc tiep de dua tai san den vi tri va trong thai hog d6ng cho mac dich sir diving da du kie Cac chi phi phat sinh sau khi tai san c6 dinh him hinh da dua vao hoot d'Ong nhu chi phi sira chaa, b'o du6'ng va dai to &roc ghi nhAn vao bao coo ket qui hoat d6ng kinh doanh hop nhAt trong nam ma chi phi phat sinh. Trong cac tm6ng hop co the chimg minh m6t each ro rang rang cac lchoin chi phi nay lam tang loi ich kinh to tong tuang lai du tinh thu ducfc tir viec sir dong tai san co dinh hum hinh vuot tren mire hoat Ong tieu churn theo nhu dinh gia ban din, thl cac chi phi nay &rot von h6a nhu mOt Ichoin nguyen gia tang them dm tai san co dinh hau hinh.
Khau hao
IthAu hao &roc tinh theo phuang phap duong thing dip tren th6i gian haul citing trot tinh cua tai c6 dinh hiru hinh. Thoi gian hint dung vac tinh nhu sau:
• nha cira, vet kien true 20 — 30 nam • may moc va thiet bi 7 — 15 nam • phtrong lien van chuyen 8 — 20 Warn • thiet bi van phong 5 — 10 nam
15
Cong ty Co phfin Thiry WO Thac Mo' va cac along ty con Thuyet minh bao coo tai chinh hop nhat cho nam ket thtic ngay 31 thang 12 nam 201 (tap theo)
Min B 09 - DN (Ban hinh theo Thong to so 202/2014/77-BT ngay 22 thcing 12 nam 2014 dal BO Tai chin )
(h) Tai sin co dinh vo hinh
(i) Quyen sit dyng dot go m: sir clang dat gom:
• quyen sir clang dAt dtroc Nha ntrac giao c6 thu tien sir clang dAt;
• quyen sir clang &At nhAn chuyen nhuang hop phip; va
• quyen sir clang dAt thue truck ngay co hieu luc cua LuAt flat dai.nam 2003 ma tien thue dAt &roc tra tnrac cho thoi han dai han 5 nam va duqc co quan c6 thim quyen cap giAy chimg nh quyen sir clang dat.
Quyen sir clang dAt &roc the hien theo nguyen gia trir gia tri hao mon lily ke. Nguyen gia ban du c quyen sir clang dat bao gem cac chi phi lien quan trkrc tiep tori viec c6 duoc quyen sir clang dAt. Kh4 hao &roc tinh theo phuang pilaf) duemg thing trong veng 10 den 50 nam.
Thwortg hieu
Gia mua thucmg hieu duoc vein h6a va ghi nhAn la met tai sin c6 dinh vo hinh va &roc khau hao th ■ 11
phuang pita') duemg thang trong Ong 10 nam.
Phith mem may vi tinh
Gia mua cua phin mem may vi tinh mai ma phin mem nay kh6ng phai IA met be phAn gin ket v phin cung c6 lien quan thi duoc von h6a va hach toin,nhu. tai sin co dinh vo hinh. Phan mem m • t vi tinh ducrc tinh khau hao theo phuang phap dtremg thang trong 3 nam.
(i) Xfiy dung co. ban do. dang
Xay dung ca ban do dang la gia tri cac ding trinh diu to xay dung va sira chitalan cla dang t?i Nh6 COng ty &roc xac dinh trait ca so chi phi thkrc to phat sinh den cuei nam doi veri cac ding trinh tul hoc theo khi lucmg thkrc 4 thanh town voi ben thi c8ng teen ca sor hoa don cho khOi ltrang ho thanh hoac hong mac ban giao dei yen cac congstrinh thue ben ngoa't thuc hien. Chi phi nay bao go cac chi phi an thiet hinh thanh tai sin bao Om chi phi xay lap, thiet bi, chi phi tn,rc tiep khac, c phi chung &rot phan bo va chi phi vay c6 quan Phil hop veri quy dinh hien hinh. Xay d ca ban dor dang &roc chuyen sang nguyen gia tai san co dinh theo gia tom tinh (neu Clara c6 quy t town dtror phe duyet) khi cac tai san duoc ban giao duo vao sir ding. KhOng tinh khAu hao cho x dung ca ban der dang trong qua trinh xay dung va lap at.
(j) Phai tra ngtrei ban va phai tra khac
Phai tra ngtred ban va phai tra khac the hien theo gia g6c.
16
Ging ty Co phAn Thily diet] Thac Ma va cac cong ty con Thuyet minh bkio coo tai chinh hop nhat cho nam ket thtic ngay 31 thang 12 nam 2018
theo)
Mau B 09 — DN (Ban hanh theo Thong tu. so 202/2014/7T-BT ngay 22 thong 12 nam 2014 tha BO Tai chin )
(k) Dv phong
MOt khoin du phong dugc ghi nhan neu, do ket qui dm mOt sir lcien trong qua khir. Nh6m Ging c6 nghia vv phap lY hien tai hoc lien doi ci the trot tinh mOt cach clang tin cay, va chac chin se là giim stit cac Igi ich kinh 4 trong twang lai de thanh toan cac khoin na phai tri do nghia vi db. Kho' duxphong dugc,xic dinh bang cach chit khAu dong tien du kien phii tra trong tucmg lai vai ty le chi t khau trtrac thue phin anh danh gia cua thi truing u thai diem hien tai ve gia tri thtli gian cua tien rai ro cv the dm khoin nq di.
Dy• phong trp cap thoi vifc
Theo BO 111'0 Lao dOng Viet Nam, khi nhan vien lam vies cho cong ty tir 12 thang b.& len ("nhan via du dieu lden") tu nguyen cham dirt hop ding lao dOng cua minh thi ben sir dung lao dOng phii thanlh toan tie n trq cap thOi viec cho nhan vien di tinh dua ten so nam lam viec va mar lucmg tai thqi diem th8i viec cua nhan vien di. Du phong trq cAp thoi viec dugc lap teen ca sir mirc Luang hien tai c 'a nhan vien va thoi gian ho lam viec cho NhOm Cong ty.
Khoin du phong trq cAp thoi viec phii tri cho cac nhan vien du dieu kien tai ngay boo coo dugc 1 dua tren so nam lam viec cua nhan vien, IA tong thoi gian lam viec thuc to cho NhOm Cong ty trir thai gian nhan vien da tham gia bio hiem that nghiep theo quy (firth cua phap lust va thtri gian là viec da dugc Nh6m Cong ty chi tri trg cap th6i viec, va mirc hang binh quan cua ho trong vOng s . thang tnr6fc ngay ket thtic kY ke toan.
(I) VOn co phan
CO phiu phi thong
CO phieu pito thong dugc ghi nhan theo menh gia. Chi phi phat sinh lien quan truc tiep den viec ph t hanh c6 phieu, trir di anh huang thue, &trot ghi glint vac) thOng du von c6 phAn.
(m) Phan loai cac cong cu tai chinh
Nham mvc‘dich duy nhAt IA cung cAp cac thong tin thuyet minh tam quan trong ctia cac ding •v tai chinh doi vbi tinh hinh tai chinh va ket qui hoat Ong kinh doanh hap nhAt cua NhOm Cong ty tinh chat va mirc d'O rui ro Oat sinh tir cac cong ca tai chinh, Nh6m Cling ty phan loai cac cong cv chinh nhu sau:
(i) Tai son tai chinh
Tai sem tai chinh duor xdc dinh theo gid tri hop ly thong qua bdo cdo ki't qua hoot Ong kinh doan
Tai sin tai chinh dugc xic dinh theo gia tri hop ly thong qua boo coo IC& qui hoat dOng kinh doanh mOt tai sin tai chinh theta man mOt trong cac dieu kien sau:
11
•11
17
Cling ty Co plan Thiry din Thac Mo. N/A cac ding ty con Thuyet minh bao cao tai chinh hop nhat cho nam ket thac ngay 31 thing 12 nam 201
theo) Min B 09 - DN/H
(Ban hanh theo Thong to so 202/2014/77 -BT ngay 22 thdng 12 aim 2014 czia BO Tai chin )
■ Tai san tai chinh dtrqc Ban TOng Giam dOc Cong ty phan loai vao nh6m nam gift de kinh doanh. Tai sin tai chinh dtrqc phan loai vao nh6m nam gift de kinh doanh, new
tai san duqc mua chit yeu cho mac dich ban lai trong th6i gian ngin; c6 bang chimg ve viec kinh doanh cong cu do nham mac dich thu kri ngan han; hoAc cong cu tai chinh phai sinh (ngoai trir cac cong cu tai chinh ph& sinh dtrqc xac dinh lA m hap (long bao lanh tai chinh hoAc m8t cong cu phong ngira rui ro hieu qua).
■ Tai th6i diem ghi nhan ban dau, Nh6m Cling ty xep tai san tai chinh vao nhom phan anh theo g tri hop iy thong qua bao cao kat qua hoat (king kinh doanh.
Cdc khoan ddu to nam girt din ngay ciao han
Cac khoan dau to nam gift den ngay ciao han IA cac tai san tai chinh phi ph& sinh vgi cac khoan th toan co dinh hoAc c6 the xac dinh va c6 kSf dao han co dinh ma Nhom Cong ty co y dinh Nth c6 nang gift den ngay dao han, ngoai trir:
■ cac tai san tai chinh ma tai thin diem ghi nhan ban dau cia dtrac Nh6m C6ng ty xep vao nh6m x c dinh theo gia tri hop 1)1 th8ng qua bao cao ket qua hog d8ng kinh doanh;
■ cac tai san tai chinh di &Km Nhom Cong ty xep vao nh6m sin sang a ban; va
■ cac tai san tai chinh th6a man dinh nghia ve cac khoin cho vay va phai thu.
Cdc khoan cho vay va phai thu
Cac khoan cho vay va phai thu IA cac tai san tai chinh phi phai sinh vai cac khoin thanh toan co di h hoAc c6 the xac dinh va khong duqc niem yet teen thi tru6ng, ngoai trir:
■ cac khoan ma Nh6m Cong ty co y dinh ban ngay hoAc se ban trong tuung lai gait dtrqc phan lo IA tai san nam gift vi mac dich kinh doanh, va cac loai ma tai thei diem ghi nhan ban du du Nhom COng ty xep vao nh6m xac dinh theo gia tri hop 1)1 thong qua bao cao ket qua hoat dO kinh doanh;
■ cac khoan clugc Nh6m Cong ty xep vao nh6m sin sang a ban tai thai diem ghi nhan ban da ; hoAc
■ cac khoan ma Nhom Cong ty c6 the kh6ng thu h6i &rot phan km gia tri to ban du, kho phai do suy giam chat ltrqng tin dung, va duqc phan loai vao nh6m san sang de ban.
Tai san tai chinh san sang di bcin
Tai san tai chinh sin sang de ban IA cac tai san tai chinh phi phai sinh duqc xac dinh IA sin sang ban hoAc khong duqc phan 100 IA:
■ cac tai san tai chinh xac dinh theo gia tri kip ly thong qua bao cao ket qua hoat Ong kinh doan
■ cac khoan dau to gift den ngAy dao han; hoAc ■ cac khoan cho vay va cac khoan phai thu.
c
g
Cong ty Co phin Thay clien Thac Mo• va cac cong ty con Thuyet minh bao cao tai chinh hop nhat cho nam kit fink ngay 31 thong 12 nam 2018
(tap theo)
Mau B 09 — DN/H (Ban hanh theo Thong tu. so 202/2014/7T-BT ngay 22 thong 12 nom 2014 cita BO Tai chin )
(ii) No' phai tra tai chinh
Nq phai tra tai chinh dugc xac dinh theo gia tri hop ly thong qua bao cao kit qua hoot dOng ki h doanh
Nq phai tra tai chinh duqc xac dinh theo gid tri hop 1)1 thong qua bao cao kit qua hoat d6ng ki doanh la met khoan nq phai tra tai chinh thoa man met trong cac dieu kien sau:
• Nq phai tra tai chinh dugc Ban TOng Giam d6c C8ng ty phan loai vao nhOm Ann gift de ki doanh. M6t khoan no phai tra tai chinh duqc phan loai vac) nh6m nam gift de kinh doanh neu:
khoan no d6 dugc tao ra chu yeu cho muc dich mua lai trong thoi gian ngin; c6 bang chimg ve viec kinh doanh cong cu d6 nhim muc dich thu lqi ngin han; hodc là cong cu tai chinh phdi sinh (ngoai trir cac cong cu tai chinh phai sinh dugc xac dinh la m hqp dong bao lanh tai chinh hoc met cong cu phong ngira rui ro hieu qua).
• Tai thOi diem ghi nhdn ban diu, Nhom C8ng ty xep no phai tra tai chinh vat) nh6m phan anh th gia tri hop 1)1 thong qua bat) cao kit qua hoat d6ng kinh doanh.
Nor phai tra tai chinh dugc xac dinh theo gia tri philn b
Cdc khoan nq phai tra tai chinh khOng duqc phan loai la nq phai tra tai chinh duqc xac dinh theo g tri hop 1Y, thong qua Bdo cao kit cua hoot Ong kinh doanh se dugc phan loai la nq phai tra tai chi duqc xac dinh theo gid tri phan bo.
Viec phan loai cac cong cu tai chinh ke tren chi nhim muc dich trinh bay va thuySt minh va kho nham muc dich m8 to phuong phap xac dinh gia tri cud cac cong cu tai chinh. Cdc chinh sach ke to ve xac dinh gid tri cua cac cong cu tai chinh dugc trinh bay trong cac thuyet minh lien quan khdc.
(n) Thud
Thus thu nhdp doanh nghiep tinh tren Iqi nhudn hoc to hop nhi't cud nam bao gom thus thu nh hien hanh va thus thu nhdp hoan lai. Thus thu nhdp doanh nghiep dugc ghi nhdn trong bao cao k qua hoat clo5ng kinh doanh hop nhat ngoai trir trtrOng hop c6 cac khoan thud thu nhdp lien quan d n cac khoan muc dugc hi nhdn thing vac) von chd sot huu, thi khi d6 cac thus thu nhdp nay cling du c ghi nkan thing vao von chill sof hire.
Thus thu nhdp hien hanh IA khoan thus du kien phai nip dua tren thu nhdp chiu thuS trong nam, dung cac m(rc thud suit c6 hieu lure tai ngay kit tilde ky kd town nam, va cac khoan dieu chinh th 6 phai nip lien quan den nhang nam tnr6c.
Thu'S thu nhdp hoan lai &roc tinh theo phucmg phdp bang can d6i ice toan cho cac chinh lech tam th giaa gid tri ghi s6 cua cac khoan muc tai san va nq phai tra cho muc dich bdo cao tai chinh va gia tri dung cho muc dich tinh thus. Gid tri cdathue thu nhdp hoan lai dugc ghi nhdn dtra ten each thirc Icien thu hoi hoc thanh town tit ghi . cud cac khoan muc tai san va no phai tra sir dung cac m'c thus suit c6 hieu luc hoc co ban c6 hieu lure tai ngay kit thdc ky kd town nam.
Tai sin thuS thu nhdp hoan lai chi dugc ghi nhan trong pham vi chic chin c6 du lei nhudn tinh thus tro ttrcmg lai de tai san thue thu nhdp nay c6 the sir dung duqc. Tai san thue thu nhdp hoan lai duqc ghi gi trong pham vi khO'ng con chic chin IA cac loi ich ye thue lien quan nay se sir dung dugc.
Cling ty Co plan Thiiy dign Thic Mo. va cac cong ty con Thuyet minh bao cif) tai chinh hcrp nhtit cho nam ket thtic ngay 31 thing 12 nam 201 (tiep theo)
Mau B 09 - DN (Ban hanh theo Thong tu. so 202/2014/17-BT ngay 22 thdng 12 aim 2014 ciia BO Teti chin )
(o) Doanh thu va thu nhAp kink
(i) Doanh thu ban then Doanh thu ban dien drgc ghi nhan trong bao cao ket qua hoat d'eng kinh doanh hqp nhAt dua tren s luqng dien cung,cap vac) he th8ng truyen tai c6 xac nhan khach hang. Doanh thu kho duqc ghi nhan neu nhu c6 nhang yeu to khong chic chin trong yeu lien quan tai kha Wang thu hoi c khoin phai thu.
Doanh thu cung cap dich vu
Doanh thu cung cap dich vi duqc ghi nhan trong bao cao ket qua hoat dOng kinh doanh theo tS, phAn tram hoin thinh cua giao dich. TS, le phan trim hoin thinh cong viec duqc dinh gia dua.tr khao sat cac cong viec cid duqc thuc hien. Doanh thu khong duac ghi nhan neu nhu c6 nhimg yeu kh6ng chic chin trong yeu lien quan tai kha ning thu 1161 cac khoin phai thu.
(iii) Thu nht)p tic tan kli
Thu nhap tir tien lai duqc ghi nhan trong bao cao ket qua kinh doanh hqp nhAt theo tS, twang vii thori gian dila tren s6 du gec vi lai suit dp ding.
(p) Chi phi di vay
Chi phi di vay duqc ghi nhan IA mOt chi phi trong bao cao ket qua kinh doanh hcfp nhAt trong nam chi phi nay phat sinh, ngoai trir tnrOng hqp chi phi di vay lien quan den cac khoin vay cho mic di• hinh thinh tai san du dieu kien yen h6a chi phi di vay thi khi d6 chi phi di vay se duqc von h6a vi du c ghi vio nguyen gia cac tai san nay.
(q) Lai teen co phieu
Nh6m C6ng ty trinh bAy lai ca ban teen c6 phieu (EPS) cho cac c6 phieu 06 thong. Lai co ban tr n c6 phieu duqc tinh bang cach lAy lai hoac to thuOc ye co dong ph6 thong ciia Nh6m Cong ty chia c o so lung c6 phieu ph8 th8ng binh quan gia quyen hm hinh trong nam. Nh6m C8ng ty khong c6 c c c6 phieu c6 tic Ong suy giam tiem rang. Do vay quy dinh ve trinh bay lai suy giam teen c6 phi -u khong Ai) dung.
(r) Blo cao b(i ph(in b0 phan IA mgt hqp phan c6 the xac dinh rieng biet cua Nhom C8ng ty tham gia vio viec cu
cap cac sin pham hoac dich vi lien quan (bO phan chia theo hoat &Ong kinh doanh), hoac cung c sin pham hoac dich vu trong mOt moi tnri:mg kinh to cu the (bO phan chia theo yang dia m8i phan nay chiu rui ro vi thu duqc lqi ich khic biet vii cac b0 phan khac. Mau bao cao b6 phin ca b cua Nh6m C6ng ty IA dua theo bO phan chia theo hoat dOng kinh doanh.
g
9
Cfing ty Co plan Thiiy dien Thfic Mo. va cac cong ty con Thuyet minh bac, cao tai chinh hyp nhat cho nam ket tlnic ngay 31 thing 12 nam 2018 (tiep theo)
Mau B 09 - DN/HN (Ban hanh theo Thong tu. so 202/2014/77-BTC ngay 22 tilting 12 nam 2014 cita BO Tai chinh)
(s) Cac ben lien quan
Cac ben duac coi IA ben lien quan cua NhOm Cling ty ntu mot ben c6 kha nAng, truc tiep hoac Odin tiep, kiem soat ben Ida hoac gay anh htremg clang ke tai ben kia trong viec ra cac quyet dinh tai chinh va hoat Ong, hoac khi Nham Cong ty va ben Ida ding chiu su kiem soat chung hoac anh huang clang ke chung. Cac ben lien quan c6 the IA cac cong ty hoac cac ca nhan, bao gOm ca cac thAnh vien gia
dinh than can cua cac ca nhan dtrac coi la lien quan.
4. Ban can bt) ph4n
Hog dOng san xuAt kinh doanh chinh cua Nham Cong ty IA kinh doanh dien va hoat d'6ng khac là kinh doanh cac dich vp khac lien quan den linh vtrc dien. Trong nAm, hoat dOng san xuit kinh doanh khac chiem ty' trpng rat nh6 trong tong doanh thu va ket qua hoat d6ng cua Nham Cong ty, theo d6 thong tin tai chinh trinh bAy tren bang can d6i ke toan hap nhat tai 31 than 12 nAm 2018 va ngAy 1 thing 1 nam 2018 va toAn bO doanh thu, chi phi trInh bAy ten bao cao ket qua hoat d6ng kinh doanh hap nhat cho cac nAm ket thtic ngay 31 than 12 nAm 2018 va ngay 31 thing 12 nAm 2017 chi, yeti lien quan den hoat d6ng kinh doanh chinh cua Nhom Cling ty.
Ve mat dia ly, Nh6m Cong ty chi hoat d6ng tren lanh th6 Viet Nam.
5. Tien va cac khoan ttrcrng throng Wen
31/1212018 1/1/2018 VND VND
Tien mat Tien girl ngan hang Cac khoan tumg ducmg tien
6. Cac khoan dAu to tai chinh
211.809.985 2.279.796.166
2.650.240.438 62.497.521.812
72.291.225.468 36.809.283.647
75.153.275.891 101.586.601.625
(a) Dan fir nam gia• den ngay dio h#n
Dan to nam gift. den ngAy dao han — ngin han phan anh cac khoan tien giri ngan hang c6 IcS/ han vii thai gian dao han ten ba thing ke tir ngAy giri va thai gian dao han con lai khong qud mutri hai thing ke tir ngiy bao cao. Cac khoan dau to nay twang lai suit nam la 6,5% den 7,6% (1/1/2018: 6,5% den 7,5%).
21
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2018 VND
29.260.082.462 11.909.144.570
2017 VND
44.318.318.88 (13.091.891.43 (1.966.344.9
41.169.227.032 29.260.082.4
Cling ty Co phlin Thity diet] That! Mo• 9 cac cong ty con Thuyet minh bao ea° tai chinh h9p nhat cho nam ket thtic ngay 31 thing 12 nam 2018 Mho theo)
Min B 09 — DN/H (Ban hanh theo Thong tu. so 202/2014/7T-BT ngay 22 tilting 12 nam 2014 dm BO Teti chin )
Bien dOng cac khofin dau to vao cac cong ty lien ket, ducrc hach town theo phucmg phap von cha s him, trong Warn nhu sau:
SO du du nam Lai/(18) dau to vao cong ty lien ket trong nam Dieu chinh to lien quan ten nam tnrot
Si du cu6i nam
Bien deng dor phong cac khoan du tir g6p von vao don vi khac trong nam nhu sau:
2018 VND
2017 VND
S6 du Tau nam Hoan nhap dkr phong
S6 du' cutii nam 6.210.000.000 38.880.000.0(X)
7. Phai thu ngan han cua khach hang
(a) PhAi thu cila khach hang chi tiet theo cac khach hang lo-n
31/12/2018 VND
1/1/2018 VND
38.880.000.000 55.749.887.95 (32.670.000.000) (16.869.887.95
Cong ty Mua Ban NO —Tap down Dien Ltrc Viet Nam Cac khach hang khac
185.392.208.909 75.233.896.7
24.323.250.720 13.209.145.1 7
209.715.459.629 88.443.041.9 2
Cling ty CO phin Thity di0 Iliac My va cac eking ty con Thuyet minh ha° cao tai chinh hop nhat cho nam ket fink ngay 31 Mang 12 nam 201
theo)
Mau B 09 —DN (Ban hanh theo ThOng to so 202/2014/T7-BT ngay 22 thong 12 nam 2014 cita B¢ Tai chin
(b) Phai thu cua khach hang la ben lien quan
31/12/2018 VND
1/1/2018 VND
Ben lien quan Cong ty Mua Ban Dien — Tap doan Dien Lvc Viet Nam Ban quan 1)1 Dv an Thay dien 6 Tong Ging ty Dien Arc Mien Trung TOng Cong ty Dien Arc Mien Nam Tap down Dien lvc Viet Nam, cong ty me cap cao nhAt
185.392.208.909 10.998.385.297 5.684.041.318 4.514.122.329 2.144.114.886
75.233.896.7 223.441.6 45
5.408.460.5 1 4.823.672.6
613.346.813
Cac khoan phai thu thucmg mai tir cac ben lien quan khong co dam bao, khOng httang lai va CO t thu duqc khi yeu can.
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8. Phil thu nOn han khac 31/12/2018
VND 1/1/2018
VND
Ben lien quan Phai thu Ban quan 1)1 dv an Nha may Thay dien Thac Ma mO. rang — Ban quan ly Dv an Thu)/ dien 6 tir viec tra hO cho dtr an
Cac ben khac Lai dor thu tien gin co kj, han Cac khoin phai thu khic
27.267.692.037 27.403.205.715
11.139.418.929 10.145.317.972
10.481.364.656 9.494.668.476
48.888.475.622 47.043.192.163
Cac khoan phi thtrang,mai phai thu tir cac ben lien quan khong co dam bio, khong hurerng va co the thu duac khi yeu cau.
9. Hang ton kho 31/12/2018
VND
Nguyen vat lieu 587.191.446 Cong cv va citing ca 8.702.892 Chi phi sin suat kinh doanh da dang 2.211.523.391
2.807.417.729
1/1/2018 VND
849.819.994 10.337.030
8.602.526.724
9.462.683.748
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Cong ty TNHH Thircmg mai Sai Gon Ban Mai TOng COng ty 789,- BO QuOc phong - CN Mitn Trung Cong ty TNHH Dong Tam Da Lat Cac nha cung cap khac
Phiii trig nguiri ban la ben lien quan
Bin lien quan Cong ty Vien thong Dien ltrc va Ong ngl*. thong tin (EVNICT)
Khoan phai trig thucmg mai cho cac ben lien quan khong c6 c6 yeu cau.
'con it Mac ngay 31 thing 12 nam 2018
Miu B 09 — DN/HN rnh theo Thong tu. so 202/2014/77-B7C
tilting 12 nam 2014 cita BO Tai chinh)
2018 2017 VND VND
1.532.873.358 1.297.148.276 191.392.483 4.550.447.299
- (4.314.722.217)
1.724.265.841 1.532.873.358
n
Gia Ow NA MI6 kha Kiang trig nq
31/12/2018 1/1/2018 VND VND
10.076.000.000 - 1.102.139.189 1.102.139.189
- 1.011.525.505 7.507.557.450 4.174.594.483
18.685.696.639 6.288.259.177
31/12/2018 1/1/2018 VND VND
50.400.000 -
dam bao, khong chiu lai va phai trig kh
2 . .
Cfing ty CO plan Thu), dien Thac Mo. 9 cac cling t Thuyet minh bac) cao tai chinh hop nhat cho nam k (tiep theo)
(Ban hr ngay 2
12. My durng co ban do' dang
SO du du nam Tang trong nam Chuyen sang tai sari co dinh hCru hinh
SO du cu6i nam
13. Phai trig nguiri ban ngiin h;in
(a) Phiii trig nguiri ban chi tFet theo cac nha cung cap 16
SO phat sinh trong nam
VND
84.043.415.743 120.663.877.950
3.208.837.991 79.300.521.361 33.157.711.764 10.716.615.027
SO d'a nOp/ can trir
trong nam VND
(81.114.819.399) (70.235.678.475) (3.188.919.880)
(77.049.320.320) (29.999.759.184) (3.770.911.527)
31/12/2018 VND
7.051.152.274 80.915.897.425
259.066.593 5.945.201.152 7.791.434.326 6.945.703.500
331.090.979.836 (265.359.408.785) 108.908.455.270
Ging ty CO plan Thity dien Thac Mo• va cac cong ty con Thuyet minh bao cao tai chinh hop nhat cho nam ket tittle ngay 31 thang 12 'lam 2018
theo)
MAu B 09 — DN/HN (Ban hanh theo ThOng to so 202/2014/77-BTC ngay 22 thong 12 nam 2014 cita Bp Tai chinh)
14. Thue phai nOp Nha nu•o'c
1/1/2018 VND
Thue gid tri gia tang 4.122.555.930 Thue thu nhdp doanh nghiep 30.487.697.950 Thut thu nhdp ca nhan 239.148.482 Thue tai nguyen 3.694.000.111 Phi dich vti moi twang rung 4.633.481.746 Cdc loci thue khdc
43.176.884.219
15. Chi phi phai tra ngan han
31/12/2018 1/1/2018 VND VND
Chi phi lai vay
3.159.172.502 3.517.081.612 Khac 302.557.909 166.110.725
3.4.61.730.411 3.683.192.337
16. Phiii tra ngAn han khac 31/12/2018 1/1/2018
VND VND
CO tirc phai tra
10.265.377.569 9.187.414.009 Cac khoan phai tra khac
3.419.687.390 3.906.809.857
13.685.064.959 13.094.223.866
29
Bien Ong trong nam Tang Giam VND VND
Gia tri ghi s SO do kha
nang tra my 31/12/2018
VND
22.000.000.000 (22.000.000.000) 22.014.668.97
31/12/2018 VND
1/1/2018 VND
162.724.656.776 184.724.656.77 (22.014.668.976) (22.014.668.97
140.709.987.800 162.709.987.800
Khoim vay co dam bao
Loai teen
Lai A suet Nam
nam ciao han
■ Ngan hang Thucrng mai Co pbAn CO'ng 'Thucmg Viet Nam - Chi nhanh Binh Phuoc
- Khofin vay 1 VND 9,5% 2024 - Khoan vay 2 VND 8,4% 2026
• Ngan hang Ming nghiep va Phat trien Wing them - Chi nharth Gia Lai VND 9,38% 2021
31/12/2018 VND
1/1/2018 VND
21.000.000.000 24.000.000.000 139.000.000.000 156.000.000.000
2.724.656.776 4.724.656.776
Cong ty CO plan Thiiy dien Thfic Mo. 9 cac eking ty con Thuyet minh bao cao tai chinh hqp nhat cho nam ket fink net), 31 thang 12 nam 2018 (tiep theo)
Min B 09 — DN (Ban hanh theo Thong tu. so 202/2014/1T-BT ngay 22 thing 12 nam 2014 cita BO Tai chinh
17. Vay
(a) Vay ngan h4n
Gia tri ghi so/ SO co kha
Wang tra nu* 1/1/2018
VND
Vay dai hp den han tra 22.014.668.976
(b) Vay (Jai han
Vay dai han Hoar' tra trong vong 12 thang
Khoan den han tra sau 12 thang
Diu khoin va dieu kien cua cac khoan vay dai han hien con so du nhu sau:
162.724.656.776 184.724.656.776
Khofin vay ngan hang c6 dam bao ducc dam bao bing tai san co djnh hint hinh c6 gid tri con lai ngay 31 thang 12 nam 2018 la 314.343 trieu VND (1/1/2018: 330.958 trieu VND) (Thuye't minh 10
Cong ty CO phAn Thity diO Thac M6 va cac cong ty con Thuyet minh ha° cao tai chinh him nhat cho nam ket thtic ngity 31 thing 12 am 201 (Oho theo)
Mini B 09 - DNAHN (Ban hanh theo ThOng tu. so 202/2014/77-BTC ngay 22 thdng 12 nam 2014 cue: BO Teti chinh)
18. QuS7khen thtnYng, phtic loi Quy nay duqc trich lap tir bpi nhuan sau thue chua phan phOi theo str phe duyet cila cac ce dong tai cu8c hop c6 d8ng. Quy duqc sir citing de chi tra cac khoin khen thtrang va phtic loi cho cac nhan vien dm NhOm Cong ty theo chinh sach khen thu6ng va phtic 16i dm Nh6m Cong ty. Bien ding ciia guy khen thutmg, phtic lcri trong nam nhu sau:
2018 VND
2017 VND
SO du dAu nam 4.482.491.940 9.312.912.428 Trich lap trong nam (Thuyet minh 20) 10.149.889.388 7.956.293.000 Sir dpng trong nam (11.483.415.147) (12.786.713.488)
SO du cu6i nam 3.148.966.181 4.482.491.940
19. QuS, phat trien khoa hoc va cong ngh'4 Quy nay ductc trich tir thu nhap tinh thue hang nam tnr6c khi tinh thue thu nhap doanh nghiep. Quy du6c sir citing cho dau to nghien cim va phat trien cong nghe dm Nh6m Cong ty. Bien Ong caa phat trien khoa hoc va cong nghe trong nam nhu sau:
2018 2017 VND VND
SO du dAu nam Trich lap trong nam (Thuyet minh 28)
5.208.412.836 1.488.412.836 3.720.000.000
SO du cuOi am 5.208.412.836 5.208.412.836
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O N
COng ty CO phtm Thity dign Thac Mo. va cac cong ty con Thuyet minh bac) coo tai chinh hcrp nhAt cho nam ket thoc ngay 31 thong 12 nam 2018 (tiep theo)
Min B 09 — DN/HN (Ban hanh theo Thong tu. so 202/2014117-BTC ngay 22 thong 12 nam 2014 ciKt BO Tai chink)
21. VOn co phAn VOn c6 phin claw duyet va di phat hanh cua Cong ty nhu sau:
31/12/2018 1/1/2018 SO co phieu VND So co phieu VND
VOn c6 phin diroc duyet di phat hanh Co phieu ph6 thong 70.000.000 700.000.000.000 70.000.000 700.000.000.000
SO co phieu dung Itru hanh C6 phieu ph6 thong 70.000.000 700.000.000.000 70.000.000 700.000.000.000
CO phieu 06 thong c6 menh Fia IA 10.000 VND. M5i c6 phieu ph6 thong ttrcmg img von m6t phieu bieu quyet tai cac cu6c hop co &mg cua Cong ty. Cac c6 &Ong dtrot nhin c6 tirc ma C6ng ty cong 1)6 vho timg thoi diem. Tat ca c6 phieu 06 thong deu c6 Ulu tor tru tien nhu nhau doi von tai san con lai cua Ging ty. Cac quyen lqi caa cac co phieu da duqc COng ty mua lai deu bi tam ngimg cho toy khi chang dtroc phat hAnh lai.
Kh6ng c6 bien d6ng von c6 phan trong nam ket thtic ngAy 31 thong 12 nam 2018 va 2017.
22. CO arc Tai cuOc hop Doi h6i d6ng c6 dong thuang nien ngAy 21 thong 4 am 2018, Doi hOi d6ng c6 &mg cua C6ng ty di quyet dinh phan phOi khoan co tirc cho cac c6 dOng tir lqi nhuin sau thue chua phan phOi Min 20171a 189 t) VND (twang duang 2.700 VND tren mOt c6 phieu), trong d6 c6 84 ty VND da ducfc tom ung cho cac c6 dong vAo cuOi Mtn 2017 (2017: phin phOi khoan co tirc cho cac c6 dong tir Iqi nhuan sau thue chtra phin phOi nam 2016 IA 189 ty VND, tuang duang 2.700 VND tren m6t co phieu).
Theo Nghi quyet H6i d6ng quan tri ngay 6 thong 12 nam 2018, H6i &mg Quin trj cua C6ng ty da quyet dinh tam (mg c6 tirc tir lqi nhuin chua phin phOi ram 2018 cho co dong IA 105 ty (twang duang 1.500 VND tren m6t c6 phieu) (2017: tam img c6 tirc cho cac c6 dong tir lqi nhuin sau thue chua phin ph6i nim 2017: 84 ty VND, twang dtrcmg 1.200 VND teen m6t c6 phieu).
33
Cong ty CO phial Thiiy lien Thac Ma va cac cong ty con Thuyet minh bao cao tai chinh hop nhAt cho nam k
theo)
23. Doanh thu ban hang va cung cap dich vu
Doanh thu ban dien Doanh thu cung cap djch vy va doanh thu khac
24. Gia von hang ban va dich vu cung cap
Gia von sin xuat dien Gia von djch vp da cung cap va gia von khac
MAu B 09 — DN/IIN anh theo Thong ty so 202/2014117-BTC !2 thong 12 nam 2014 cue' BO Tai chink)
alma phan ph6i theo nghj quyet dm Dai :h me( rOng kinh doanh trong tuang lai.
2018 2017 VND VND
6.661.122.638 92.005.418.983 33.175.157.580 5.217.410.465
- (90.688.965.210)
- 127.258.400
39.836.280.218 6.661.122.638
2018 2017 VND VND
859.983.517.618 688.867.408.27 26.546.594.898 89
886.530.112.5 I 6 700. I 06.708.460
2018 2017 VND VND
264.462.722.407 268.543.982.088 23.614.867.812 11.258.150.789
(Ban ngay
23. QuSv dau tu• ph& trien
Qu9 dau tu phat trien duqc trich lap tir lcri nhuan sau thue hOi &Ong co (long. Quy nay ducrc thanh lap nham mw di Bien dOng guy dau tu phat trien trong nam nhu sau:
S6 du dau nam Trich lap trong nam (Thuyet minh 20) Hoan nhap (Thuyet minh 20) Dieu chinh lai trong cac cong ty lien ket lien quan nam Mr&
SO du cuOi nam
288.077.590.219 279.802.132.877
ikc"
)..\ G
3 4
34
Lai den girl Co tirc
24. Chi phi tai chinh
Chi phi lai vay Hoan nhap dtr phong dau to tai chinh dai han
25. Chi phi quail 1ST doanh nghiep
Chi phi nhan ding Thue, phi va le phi Chi phi khau hao va phan bo Trich 14p Qu9 khoa hoc va Ging nghe (Thuyet minh 19) Chi phi khac
26. Chi phi son xuAt va kinh doanh theo yeu t
Chi phi nguyen vat lieu trong chi phi san xuAt Chi phi nhan cong Chi phi khau hao va phan bo Chi phi dich vu mua ngoai Chi phi khac
ty con ket thtic ngay 31 thong 12 nom 2018
Mitu B 09 — DN/HN hanh theo Thong to so 202/201411T-BTC
; 22 timing 12 nom 2014 czia BO Tai chinh)
2018 2017 VND VND
40.008.016.454 24.831.115.833 240.000.000 240.000.000
40.248.016.454 25.071.115.833
2018 2017 VND VND
15.048.056.387 17.281.551.904 (32.670.000.000) (16.869.887.953)
(17.621.943.613) 411.663.951
2018 2017 VND VND
17.570.951.704 16.856.432.244 78.057.063 61.995.383
1.711.695.128 1.713.266.946 - 3.720.000.000
14.005.540.267 14.394.757.557
33.366.244.162 36.746.452.130
i
2018 2017 VND VND
8.762.207.603 4.647.517.185 50.100.136.717 47.293.127.128 69.578.765.537 127.778.366.324
8.151.261.662 10.317.351.996 184.851.462.862 126.512.222.374
35
Ging ty Co phAn Thiiy dien Thac Mo• va cac cong Thuyet minh boo coo tai chinh hop nhat cho nom (tiep theo)
(Ba nga
26. Doanh thu host diing tai chinh
Cling ty CO phin Thtiy coign Thac Mo va cac cong ty con Thuyet minh ban can tai chinh hop nhit cho nam
theo)
(Ban ngery
(a) Ghi nhan trong bao cao ket qua hoat thing kinh do
30. Thue thu nhap doanh nghiep
Chi phi thud hiOn hanh Nam hien hanh BO sung thue cua nhting ram tnrac
Lqi ich thud TNDN hoan lai Phat sinh cac chenh loch tam thin
Chi phi thus thu nhAp doanh nghiep
(b) Dii chieu thue suit thuc to
Lqi nhuan ke toan tnrot thue
Mk B 09 — DN/HN hanh theo Thong tu. so 202/2014/17-BTC 22 awing 12 num 2014 cita BO Teti chinh
anh hop nhit
2018 2017 VND VND
120.663.877.950 74.199.407.680
- 21.305.859
)
120.663.877.950 74.220.713.539
130.496.707 (149.859.05"+)
120.794.374.657 74.070.854.482
2018 2017 VND VND
634.881.606.114 395.170.372.316
126.976.321.223 79.034.074.463
(3.031.711.352) (6.859.069.309) (1.983.501.201)
139.031.033
(2.429.828.914) (48.000.000)
159.491.862 273.282.645 - 21.305.859
964.572.006 1.649.260.824
120.794.374.657 74.070.854.482
y c6 nghia vp nOp cho Nha ntr6c thus thu
tru dai thud khac nhau. Cong ty CO phi 011 den nam 2021 va giam 50% so thue thAn my Hung Tay Nguyen dugc ap clang lam 2015 den 2018 vh giam 50% trong
36
9
Thue tinh theo thue suit dm C8ng ty Anh hungcUa cac mat thue swat uu dai ap dung cho cac cong ty con Liu dai thue Anh hu6ng oh mut thue suit khac ap clang doi v6i cac khoan thu nhAp khac Thu nhap Bong bi tinh thue Chi phi khong dirge khAu trir thue BO sung thue ctia nhung nam truck Tai sin thue thu nhap hoan lai chua dugc ghi nh4n
(c) Thud suit AI) dung
Theo Luat thud Thu nhap Doanh nghiep hien hanh, Cong t nhAp bang 20% teen Içiinhuan tinh thue.
Cac ding ty con dm Nhom C6ng ty dugc huang cac mat Thay din Dakrcrsa dugc ap dung thue suit 10% tir nam phai nOp trong 9 nam, tir nam 2011 den 2019. Cling ty CO thue silk 10% tir nam 2015 den Warn 2029, mien thue tir nam tir nam 2019 den nam 2027.
Cong ty Co plan Thity dien Thic M r va cat tong ty con Thuyet minh bat) coo tai chinh hop nhAt cho nam ket thtic ngay 31 thong 12 nam 2018
theo)
MItu B 09 — DN/HN (Ban hanh theo Thong to so 202/2014/17-BTC ngay 22 thong 12 nam 2014 ctia B¢ Tai chinh)
31. Lai co• ban tren co phieu
Vigc tinh town lai ca bin ten c6 phieu dtrqc dkra tren so lai thu6c ve c6 eking ph6 thong va s6 Itrog co phieu phi') thong binh quart gia quyen, chi tiet nhu sau:
(i) nhu(in thuan thufic v'd c6 clang phi') thong
2018 2017 VND VND
Lqi nhuan thuAn sau thue trong Warn 507.154.783.143 314.149.022.559 SO phan b6 vao quy khen thtramg, phtic Iqi (*)
Lai nhuan thuAn thuOc ve c6 dong ph6 thong 507.154.783.143 314.149.022.559
(*) Nhom Cong ty chtra the trac tinh dtrqc mOt cach clang tin coy s6 lqi nhuan c6 the (iliac phan b6 vao quy khen thutrng, phtic lqi. Neu Nh6m Cling ty trich quy khen thuting, phtic lgi, lai thuan thuOc ve c6 dong ph6 thong va Lai ca bin tren co phieu se giam di.
(ii) St) co phieu phi) thong binh Tian gia quy'dn
Khong ce Wen Ong s6 'Iran co phieu cho nam ket thtic ngay 31 thany 12 ram 2018 va 2017. S6 co phieu ph6 thong binh quan gia quyen dung de tinh lai ca bin tren co phieu cho ca hai nam trinh bay la 70.000.000 c6 phieu.
37
Ong ty Co phan Thiiy dien Thac AU' va cac cong ty con Thuyet minh bao cao tai chinh hop nhat cho nam ket fink ngay 31 thang 12 nam 201$ (tiep theo)
Mau B 09 — DN/H (Ban hanh theo Thong to so. 202/2014/77-BT ngay 22 the ng 12 dam 2014 cita BO Tai chin )
32. Cac cong cu tai chinh
(a) Quart ly rui ro tai chinh
(i) TOng quan
Cac loai rui ro ma Nh6m COng ty phai del mat do viec sir dung cac ding cu tai chinh cua minh b g6m:
• rui ro tin dung;
• rui ro thanh khoan; va
• rui ro thi tnrirng.
Thuyet minh nay cung cap th8ng tin ve tirng Ioai rui ro ma Nh6m C6ng ty c6 the gap phai va m8 cac rnuc tieu, chinh sach va cac quy trinh Nh6m Ging ty sir dung de do lir6ng va quan lY rui ro.
HOi dong Quin tn chiu trach nhiem kiem tra xem Ban Tong Giam dec giam sat viec tuan thu chi sach va thu tuc quan ly rui ro cua Nh6m C6ng ty nhu the nao, va soat xet tinh thich hop cua khu quan ly rui ro lien quan den nhang rui ro ma Nhom Cong ty gap phai.
Khung quiin 1f1 rid ro
Ban Tong Giam dec c6 trach nhiem chung trong viec thief lap va giam sat khung quan ly rui ro c Nh6m C8ng ty. Ban T8ng Giam doc c6 trach nhiem xay dtmg va giam sat cac chinh sach quail ly ro cua Nh6m Cong ty.
Cac chinh sach guar' iy rui ro caa Nhom C6ng ty duoc thiet lap a ph& hien va phan tich cac rui • ma NhOm Cong ty gap phai, dua ra cac han mirc va Nen phap kiem soat rui ro phi hop, va theo d i i cac rui ro va tuan thu theo cac han mire. Cac chinh sach va he thong quan iy rui ro ducrc xem x t thuorng xuyen de phan inh cac thay doi ve dieu lcien thi tnramg va cat hoat Ong cua Nh6m C8ng t Nh6m COng ty, thong qua cac churn muc va quy trinh dao tao va quan ly, nham muc dich phat tri met moi tnr&ng kiem soat c6 ky luat va c6 tinh xay dung trong d6 tat ca cac nhan vien hieu dtrot v tra va trach nhiem cua ho.
(b) Rui ro tin dung
Rai ro tin dung la rui ro ton that tai chinh cho Nhom C8ng ty neu khach hang hoac ben dei tac c ding cu tai chinh khong dap img ducrc cac nghia vu theo hop dong, va rid ro nay phat sinh cha y^ tir cac khoan tien guy ngan hang, bao gem cac khoin tien giri c6 ky han va cac khoan twang du tien, phai thu ngan han cua khach hang, va phai thu ngin han khac.
. •
•
Cong ty CO plan Thity dien Thac Mir va cac cong ty con Thuyet minh IA° cao tai chinh hop nit& cho nam ket thtic ngay 31 thong 12 nam 2018 (tiep theo)
Min B 09 — DN/H (Ban hanh theo Thong tu. so 202/2014/7T-BT ngay 22 thcing 12 aim 2014 cita BO Tai chin )
Anh huon cull rid ro tin dyng
Tang gia tri ghi so cua cac tai san tai chinh the hien mat rui ro tin dung ton da. Mirc dO rai ro ti dung toi da tai ngay bao cao nhu sau:
Thuyet minh
31/12/2018 VND
1/1/2018 1VND
Tien gin ngan hang (i) 2.650.240.438 62.497.521.812 Ck khan twang ducrng,tien (i) 72.291.225.468 36.809.283.647 Tien girl c6 han — ngan han (i) 715.142.638.889 436.677.737.524 Phai thu ngan han cua khach hang — than (ii) 209.566.799.914 88.186.907.377 Phai thu ye cho vay ngan han (ii) 203.000.000 203.000.000 Phai thu ngan han khac — than (ii) 40.817.715.451 38.972.431.992 Phai thu ve cho vay clAi han (ii) 406.000.000 609.000.000
1.041.077.620.160 663.955.882.352
(i) Tan gal nein hang va clic khan tuong throng tan, tien girl có kfl hgn ngtin hgn
Tien gin ngan hang va cac khoan tuong throng tien, tien gin c6 ky han ngan han cua Nham Cong t chit' yeu dtrqc girl tai cac to chirc tai chinh danh tieng. Ban Tang Giam d6c khong nhan thay c6 ro tin dung tong yeu nao tin cac khoan den gin nay va khong cho rang cac to chine tai chinh nay c • the mat kha ang tra nq va gay ton that cho Nh6m Cling ty.
(ii) Phai thu ngan km cila khach hang, phtii thu v'd cho vay, phdi thu ngitn hgn khac
Phai thu ngin han cua khach hang, phai thu ve cho vay va phai thu ngin han khac cita Nh6m C6n ty bao gam cac khoan phai thu khach hang, cat khoan cho vay va thu thap tien lai phai thu lien qu va lai du' thu tin tien girl ca IcY han tai ngan hang.
Phai thu ngin hart dm khkh hang chit yeu lien quan den cac khoan phai thu tin cac ben lien qu. trong Tap doAn Dien Jut Viet Nam. Lich sir thu hal cac khoan phai thu tin cac ben nay nam tro khung thin gian c6 the chap nhan dtrqc., Do nhimg yeu to nay, Ban Tang Giam dac tin rang ro t dung ma Cong ty phai chiu lien quan den cac khoan phai thu cua khach hang là tuong din nhO.
Rai ro tin dung ma Nhom Cong ty phai chiu lien cluan den cac khoan cho vay va thu nhap tien 1 i phai thu tin cac ben lien quan dtrqc xem IA twang doi nho do lich sir thu hen cac khoan phai thu c ' Nh6m Cong ty nam trong giOi han thin gian ca the chip nhan duqc. Ban Tang Giam doc tin ra cac khoan phai thu nay c6 chat Itrqng tin dung cao.
Rai ro tin dung‘cila Nh6m Ging ty lien quan den lai du thu tin tien girl c6 ky han tai ngan hang dtr• xem IA twang dOi nho do tien gui c6 IcY han cua Nh6m Cong ty &rot girl tai cac ngan hang va to ch tai chinh danh tieng. Nhom Cong ty khong nhan thiy se ce bat IcY Ichoin thua to nAo phat sinh t' viec cac ngan hang va to chine tai chinh nay khong the thanh town cac nghia vu theo hop (long.
Cling ty CO plan Thiiy dien Thac Mcr va cac ding ty con Thuyet minh bac) cao tai chinh hop nhAt cho nam ket thtic ngay 31 thang 12 nam 2018 (tiep theo)
Mitu B 09 - DN/HN (Ban hanh theo Thong to so 202/2014/7T-BTC ngay 22 thang 12 nam 2014 cita BO Tai chinh)
Nh6m Cong ty da trich lap du phong cac khoan phai thu ngin han kh6 dei the hien mut 11:4 vac tinh c6 the phat sinh lien quan den cac khoan phai thu ngAn han cua khach hang.
Nhom Cong ty tin rang, ngoai so du phOng cac khoan phai thu ngin han kh6 doi da trich lap, khong c6 khoan du phOng phai thu kh6 doi nao khac can thiet phai lap cho cac khoan phai thu ngAn han cua khach hang va phai thu ngan hart khic tai ngay 31 thang 12 nam 2018 va 1 thang 1 ram 2018.
Bien Ong trong nam dm du phOng phai thu ngin han kh6 doi nhu sau:
2018 2017 VND VND
SO du diu nam Hoan nhap du phOng
8.326.894.736 8.326.894.736 (107.474.850)
8.219.419.886 8.326.894.736
(c) Rai ro thanh khoin
Rtii ro thanh khoan la rui ro trong d6 Nh6m C8ng ty khong the thanh town cho cac nghia vu tai chink khi den han. Phuang thirc quan ly thanh khoan cua Nh6m Cong ty la dam bao a mat cao nhit ring Nh6m Cong ty luon c6 du kha nang thanh khoan a thanh town cac khoan phai tra khi den han, trong dieu kien Binh thtrimg cung nhu trong dieu kien cang thing ye mat tai chinh, ma khong lam phat sinh cac mix ton that khong the chip nhan &fur hoac c6 nguy cc( gay ton hai den danh tieng cua Nh6m Cong ty.
Nh6m Cong ty quan 1 kha nang thanh town cac khoan chi phi hoat ging du kien va thanh town cac khoan nq bang cach dau to khoan den thang du vao cac khoan dau ttr ngdn han va duy tri mQt so hp mix tin dung vay ngan hang.
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.(a)
Cling ty CO plan Thity lien Thic Mo. va cac cong ty con Thuyet minh bao cao tai chinh hup nhit cho nam ket thtic ngay 31 thong 12 nam 2018
theo)
Min B 09 — DN/HN (Ban hanh theo Thong tu. so 202/2014IIT-BTC ngay 22 thcing 12 nam 2014 cita BO Tai chink)
(d) Rid ro thi truimg
Rui ro thi twang la rui ro ma nhimg bien dOng ve gia thi twang, nhtr lai suit se anh htro.ng den ket qua kinh doanh hap nhAt cua Nh6m C6ng ty hoc gia tri cua cac cong cµ tai chinh ma Nh6m Cong ty nam gift. Mac dich cita viec quan 1)1 rui ro thi truing la quanlva kiem soot cac tin ro thi trithng trong giai han c6 the chip nhan dtrac, trong khi van toi da h6a loi nhuon thu dtrac.
Rid ro suit
Tai ngay bat) cao, cac cong ca tai chinh chiu lai suit dm Nh6m Cong ty nhtr sau:
Gia tri ghi so 31/12/2018 1/1/2018
VND VND
Cac cong cu tai chinh c6 lai suet co dinh • Cac khoan Wang duvmgtien • Tien girl c6 kS/ han — ngan han • Phai thu ye cho vay ngan han • Phai thu ye cho vay dM han
Cac cong cu tat chinh chiu lai suit tha nii • Tien giri ngan hang • Vay dai han
72.291.225.468 715.142.638.889
203.000.000 406.000.000
36.809.283.647 436.677.737.524
203.000.000 609.000.000
788.042.864.357 474.299.021.171
2.650.240.438 62.497.521.812 (162.724.656.776) (184.724.656.776)
(160.074.416.338) (122.227.134.964)
Phan tich dQ nhay can caa car cong cu tai chinh chin lid suet thti not
Moi thay doi 100 di6 ca ban se lam tang hoc giam 1.281 tri'eu VND lqi nhuin thuan sau thue cua Nh6m Cong ty (1/1/2018: 978 trieu VND). Phan tich nay dtra tren gia dinh la fit ca cac Nen s6 khac se khong thay doi, d4c biet la ty' dodi.
)
Ging ty CO plan Thiiy din That Mu va cac cong ty con Thuyet minh bao cat) tai chinh hop nhat cho nam ket thtic ngay 31 thing 12 nam 201 (tiep theo)
Min B 09 — DN/H (Ban hanh theo Thong to so 202/2014/TT-BT ngdy 22 thong 12 nem 2014 ciia BO Tai chin )
(e) Gia tri hop 11S,
(i) Gia tri ghi so Gia tri ghi s6 cua cat tai san va nq phai tra tai chinh chrqc trinh bay tai bang can d6i ke toan, nhu sa :
Tai sin tai chinh Dtrot phan logi ld tai san tai chinh san sang di ban
Gia tri ghi so 31/12/2018 1/1/2018
VND VND
■ Diu tu gOp von vao din vi khac — thuin 144.650.000.000 111.980.000.
Dtrar phan logi ld cac khoan cho vay vet phdi thu ■ Tien va cat khoan tuang duang nen 75.153.275.891 101.586.601.62 • Diu tu nam gilt den ngiy dao han 715.142.638.889 436.677.737.52 ■ Phai thu ngan han caa khach hang - thufin 209.566.799.914 88.186.907.37 ■ Phai thu ve cho vay ngin han 203.000.000 203.000. ■ Phai thu ngan han khac — thuin 40.817.715.451 38.972.431.99 ■ Phai thu ye cho vay dai han 406.000.000 609.000.
1.185.939.430.145 778.215 678.51
Nq phiii tra tai chinh Dtrgy phan logi ld nq phiti tra tai chinh &ray xdc dinh theo gid tri phan bo ■ Phai tra ngtroi ban ngin han (18.685.696.639) (6.288.259.17 ■ Phai tra ngtred lao dOng (30.998.998.735) (24.019.369.17 • Chi phi phai tra ngan han (3.461.730.411) (3.683.192.33 ■ Phil tra ngin han khac (13.685.064.959) (13.094.223.86 ■ Vay dai han (162.724.656.776) (184.724.656.77
(229.556.147.520) (231.809.701.33
(i) Girl 14 kip ly
Gia tri hqp 13-1 là gia tri ma mOt tai san dep co the duct trao d6i hoc mOt khoan nq co the &Kit than toan giita cat ben co diy du hieu bier mong muon giao dich trong mot giao dich trao doi ngang tai ngay dinh gia.
Nh6m Cong ty chua xic dinh gia tri hqp iy cam cat cong ca tai chinh a thuyet minh trong bao c tai chinh bori vi khong c6 gia niem yet ten thi trtramg cho cat cong ca tai chinh nay va cat Chu" mut KO toan Viet Nam, Che di;') Ke toan doanh nghiep Viet Nam hien khong co htrOng can ye cat tinh gia tri hqp 1y sit dung cac 1c9 thuit dinh gia. Gia tri hqp ly cua cac cong cu tai chinh nay co t khac vbi gia tri ghi so.
'Is
5.409.404.586 557.588.0 2
6.833.333 109.024.500.000 141.731.850.
249.705.4
89.531.220.000 116.390.586. I 1 I
752.215.009.712 577.262.301.4
57.084.327.940
52.647.203.0
50.684.179.966
58.957.903.8
10.773.980.315 1.232.501.526
5
5
8
8
150.252.970
1.445.157.474
1.088.804.000
2.027.748.000
207.097.3 2
1.279.193.3 0
1.055.427.
1.899.453.000
Cling ty CO plan Thily dien Thac Mo va cac cling ty con Thuyet minh bao cao tai chinh hop nhat cho nam ket thtic ngay 31 thang 12 nam 201 (tap theo)
Mitu B 09 — DN (Ban hOnh theo Thong to so 202/2014117-B ngay 22 thong 12 aim 2014 dm BO Teti chin
33. Cac giao dich chu yeu vii cac ben lien quan Ngoai cac so du vii cac ben lien quan dtrqc trinh bay tai cac thuyet minh khac cua bao cao tai chi h hop nhat, trong nam Nh6m C6ng ty c6 cac giao dich chti yeu sau vii cac ben lien quan:
Gia tri giao dich 2018 2017 VND VND
C
Cling ty mg clip cao nhat Tijp doin Dien Luc Viet Nam Cung cap dich vu
Cong ty mg Tang Cling ty Phat dien 2 - Cong ty TNHH M(it Thanh Vien Chi phi lai vay CO arc da tra Ban hang h6a dich vu
Ccic ben lien quan khac C'Ong ty CO phtm Co Dien Lank CO arc da tra
Ging ty Mua Ban Dien — Dip doin Dien Luc Viet Nam Doanh thu bdn dien
Tang Cling ty Dien hp Mien Trung Doanh thu bdn dien
Tang Cong ty Dien Itrc Mien Nam Doanh thu ban dien
Ban quin ly thy an thtly dien 6 Doanh thu cung cap dich vu
Trung tam Cong nghe thong tin - Chi nhanh Tap doin Dien hp Viet Nam Mua hang h6a dich vu
Tang Giam dtic Tien lucmg va thuorig
Thinh vien khac trong Ban Clam dec Tien lucmg va thtromg
Thinh vien Hkli ding Quin tri va Ban Mem sofit Thu lao
44
i3l1A, ■ LiL
Bui Thj Kim Na Ke toan tray?' tg
inh Tuan ong Gicim dOc
C8ng ty Co phan Thiiy diem Thac Mo• ya cac ding ty con Thuyet minh bao cao tai chinh tufp nhat cho nam ket thtic ngay 31 thong 12 nam 201
theo)
Min B 09 —DN (Ban hanh theo Thong to so 202/2014/77-B ngay 22 thong 12 neon 2014 clia Bg Tai chin )
34. Cac giao dich phi tien to tu' host thing Thu to.
Chuyen lai tien girl vao g'6'c den gin c6 k5' han
2018 VND
142.638.889
2017 VND
35. SO lieu so sfinh s6 lieu so sanh tai ngay 1 than 1 tam 2018 &roc mang sang tir se lieu trinh bay trong bao cao chinh hop nil& cua Nh6m C6ng ty tai ngay va cho ram ket thlic ngay 31 than 12 nam 2017.
Ngay 15 thong 3 nam 2019
Nguori lap:
Diu DinhTrung Kg toan tong hop
