Deloitte.

LONG TY TNHH MTV TANG CoNG TY flight LVC DAU Kuf VItT NAM

(Thanh Op bpi nu3c Ong- hoa X5 1701 Chu aghia V* Nam)

BAO CAO TAI CHiNH HOP NHAT DA DOT KIM TOAN Cho nom tai chinh kit thCic ngay 31 thong 12 nab', 2016

LONG TY TNHH MTV - TONG CONG TY DIEN LtiC DAU KHI VIET NAM Tang 8, 9, Tea nha Vien Dau khi Viet Nam, Ph6 Trung Kinh, Phutng Yen Flea

Quan Cau Gay, Thanh ph& Ha Nei, Viet Nam

BAD cAo CUA BAN TONG GIAM DOG

Ban T6ng Giam d6c Cong ty TNHH MTV - Tang Ong ty Dien itirc Dau khi Viet Nam (01 tat la "T6ng CEng ty") de trinh bao cao nay ding vOi bao cao tai chinh hdp nh5t cba T6ng COng ty cho nam tai chinh ket thtic ngay 31 thong 12 nam 2016.

HOI ONG THANH VIEN VA BAN TONG GIAM DOC

Cac thanh vien ctia Nei d5ng Thanh vien va Ban Icing Gam d6c T6ng Corig ty da dieu hanh T6ng CEng ty trong nam va den ngay lap bao cao nay Om:

H6I (JUG Thanh vlen

Ong Ha Ceng K9

Ong Nguyen Xuan Hea

Ong Nguyen HOU Qui

Ong Ha Di.ic Thu

Ong Vu Huy An

Chb tich

Thanh vien

Thanh vien

Thanh vien

Thanh vien

TRACH NHOM CUA BAN TONG GIAM o6c

Ban T6ng Gam el& Tang Cong ty co trach nhiem lap bat) cao tai chinh hop nh5t phan anh met cach trung thtic va hop li tinh hlnh tai chinh hop nhSt cba T6ng Cong ty tai ngay 31 thong 12 nam 2016, cling nht/ kEt qua hoot ding kinh doanh hop nhat va tinh hlnh luu chuyen Wen to hqp nhal cho nam thl chinh ket thbc ding ngay, phi hop voi chum mt,fc ke toan, chE di 11 toan doanh nghiep Viet Nam va cac quy dInh phap ly c6 lien quan den viec lap va trinh bay bao cao tai chinh hop nh5t. Trong viec lap bao cao tat chinh hOp nhal nay, Ban T6ng Giam (lac &roc yeti c'au phai:

• Lya chin cac chinh sach ke toan thich hop va Sp dyng cac chinh sach db met cach nh5t quan;

•

flea ra ac xet down va utc tinh met cach hop l va than trong;

• Neu re cac nguyen tic ke Wan thIch hop co dt/oc Wan thi hay kheng, cis nhrtng ap dyng sal lech tong yeu an dutc ceng b5 va giai thich trong bao cao tai chinh hop nh5t hay khOng;

• Lap bao cao tal chinh hop nh5t tren cd so hoot ding lien tyc trb' trutng hop kheng the cho rang T6ng Cong ty se tiep tyc hoot Ong kinh doanh; va

• Thiet thy'c hien he thong kiem scat not be met cach hitu hieu cho myc dish lap va trinh bay bao car) tai chinh hop nh5t Nip ly nham hon chE rui ro va gian Ian.

Dan T6na Clam dog

Ong Nguyen Xuan HOa

Ong Hoang Van Nghiep

Ba Nguyen Thj Ngoc Bich

Ong Phorn Xuan Trutng

Ong Nguyen Duy Giang

Ong Tran Ditc Chinh

Ong Le Chung Dung

Teng Giam d5c

Pho Tong Giam d5c

Rho T6ng Giam d6c

Pho Tang Giam d5c

Phi) Teng Giam d6c

PhO T6ng Giam d5c (tam dinh chi ngay 14 thong 10 nam 2016)

Pho T6ng Giam d6c (thei viec ngay 20 thong 12 nam 2016)

1

GONG TY TNHH MTV - TONG GONG TY DItN Lig DAU KHf VIeT NAM Tang 8, 9, T6a nha Vien Dau khi Viet Nam, Ph6 Trung Kinh, Phttang Yen Hea Quan C3u Gi5y, Thanh ph6 Ha Nei, Viet Nam

BAO CAO COA BAN TANG GIAM otic (Tie"p theo)

TRACH NHICM CCIA BAN TONG GIAM DOC (Tiep theo)

Ban T6ng Giam die Tang ang ty chiu trash nhiem dam bao rang so ke Loan dLtqc ghi cher) met each

ph6 hqp de phan anh met each hqp 1,1 tinh hinh tai chinh hqp nhat c6a Tang Cong ty 6 bat k9 th61

diem nho va dam bao rang bao cao tai chinh hqp nhat tuan th6 chuan mut ke tan, chi' de Ice Loan doanh nghlep Viet Nam va cac quy dinh phap I c6 lien quan den vies lep va trInh bay bao cao tai chinh hqp nhat. Ban Tang Giam dac tong chiu trach nhiem dam bao an town cho tat san c6a Tang Ong ty va thijc hien cac bien phap thich hqp de ngan then va Oat hien cac tihnh vi gian Ian va sai

pham khac.

Ban Tang Giam d6c xic nhan rang Tang Gong ty da tuan th6 cac yeti cau neu tren trong vies lap bao

caa tai chinh hqp nhat.

Thay mat va dal dien cho Ban Tang Giam dac,

Nuy n Xugn Hea Tang Giam dgc

Ha NA ngay 27 (tang 3 narn 2017

2

CONG TY TNHH MTV - T6NG CONG TY DItN Tang 8, 9, Tba nha Vien D5u khi Viet Nam, Ph& Trung Kinh, Phttang Yen Haa, QuOn Cau Gi5y, Thanh pho Ha Nei, Viet Nam

LI/C DAU KHt VItT NAM MAU So B 01-DN/HN

Ban hanh then Thong ty's6 202/2014/TT-BTC ngay 22 thang 12 nam 2014 cio BO Tai chinh

BANG CAN 061 Kg TOAN HOT) NHAT Tai ngay 31 thang 12 nam 2016

Dan vi: VND

TAI SAN

Thuyat lia s5 minh S5 cu6i tam

S5 diu nam (Dieu chinh

A. TAI SAN NGAN HAN 100 18.518.713.647.948 16.016.174.669.904

I. Tien vi cic khan titling ditong tren 110 6 4.671.040.146.239 6.073.487.453.667

1. Tien 111 541.735.706.272 756.951.810.108

2. Ciic aiman tuting dining hen 112 4.129.304.439.967 5.316.535.643.559

II. Diu bite! chinh ngin ban 120 7 60.000.000.000 150.000.000.000

1. Diu of nam giq den ngby dio han 123 60.000.000.000 150.000.000.000

III. Cic Main phal thu ngin bon 130 10.229.639.967.314 5.848.082.870.379

1. Phil thu nglin han c6a khich hang 131 8 9.827.335.366.718 4.490.586.079.003

2. Tra tnIdc cho nguti Min ngin han 132 256.677.408.062 237.041.702.349

3. Phal thu ngan han khac 136 9 323.650.068.753 1.227.457.986.565

4. Du phony phei thu ngan han kha dal 137 (178.022.876.219) (107.002.897.538)

IV. Hang tan kho 140 11 3.346.817.542.441 3.700.532.202.750

1. Hang tbn kho 141 3.346.999.942.441 3.700:714.602.750

2. DU phang giim gia hang tan kho 149 (182.400.000) (182,400 000)

V. Tit sin ngin ban khac 1. Chi phi tr6 tntdc ngan han

150 151 12

211.215.991.954 28.609.995.885

244.072.143.108 32.103.805.732

2. Thue gii trj gia Ling duct Mau tiir 152 181.815.411.283 209.677 480.656

3. Thue vi cac khoan khac phii thu Nha ruidc 153 19 790.584.786 2.290,856.720

B. TAI SAN DAI NAN 200 51.213.504.946.893 55.266.674.960.368

I. Cic khoin phii thu dii han 210 203.888.018.197 369.687.660.694

1. Phai thu dii ban caa khach hang 211 8 164.486.554.947 328.973.109.894

2. Phil thu dai hpn khac 216 9 39.401.463.250 40.714.550.800

II. Ill sin o5 dinh 220 48.068.428.997.494 51.114.738.664.225

1. Iii sin c6 dinh tau hinh 221 13 48.000.462.179.962 51.054.424.393.290

Nguyen 94 112 68.968.940.475./87 67.715.533.939.249

-Gia trlhaomenliry k8 223 (20.968.478195.825) (16.661./09.545.959)

2. TM sbn c6 dinh v6 hlnh 227 14 67.966.817.532 60.314.270.935

- Nguyen 94 218 91.910.428.421 79.014.154.221

• Gia Ul hao man* kE 229 (23.943.610.889) (18.709.883.286)

08t dOng sin tfau tit 230 15 271.642.329 4.213.884.979

- Nguyen gia 231 17.545.622 940 17.545.622.940

- Gil M hao man lOy k6 232 (17.273 980.611) (13.331.737.961)

IV. Tit sin do dang dai ban 240 281.213.992.597 564.968.570.683

1. Chi phi xay don al bin lib dang 242 16 281.213.992.597 564.968.570.683

V. Diu tit tit chinh dal ban 250 931.353.580.669 781.347.613.120

1. Diu hi yao ding ty 66n ket 252 7 323.492.307.538 277.819.332.220

2. 030 to gdp v6n vas) don of khac 253 7 642.558.497.117 538.392.449.826

3. Di/ phang 03u hf tai chinh dal ban 254 7 (34.697.223.986) (34.864.168.926)

VI. Til san dii ban khic 260 1.728.348.715.607 2.431,718.566.667

1. CM phi Da DU& dal han 261 12 803.913.742.365 1.871.035.793.043

2. Ili sin thud thu nhap hoin lai 262 1.193.324.400 931.319.334

3. TM& vat tit, phi tang thay the das ban 263 17 693.429.202.697 523.003.506.229

4. Lori the thUang mai 269 29.812.446.145 36.747.948.061

TING CC:ING TAI SAN (270=100+200) 270 69.732.218.594.841 71.282.849.630.272

CAc thuyet minh kern then M mOt b¢ phan hap thanh ctia bao cao tai chinh hvp nhat nay

5

:71.151 6tc•

c r y

Quich Thl Hang Lien Ha Thi Minh Nguyet Ngunti 15p

Nguygn Xu5n Hea Tang Guam dOc

Ngay 27 Mang 3 nam 2017

Ki toan trifling

ONG TY TNHH MTV - TONG ONG TY DItN DAU Kid VItT NAM Ting 8, 9, Tea nha Viet) D5u khi Viet Nam, MAU So B 01-DN/HN

Ph5 Trung Kinh, Phu'eng Yen Hea, Ban hanh theo Thong tit so 202/2014/TT-BTC

Quin C5u Gi5y, Thanh ph6 Ha Nei, Viet Nam ngay 22 thang 12 am 2014 cila BO Tai chinh

BANG CAN DOI TOAN HQ'P NHAT (Trep theo) Thi ngay 31 thang 12 !lam 2016

Don vi: VND

NGatti VON Ni s6 ThuyEt minh 56 cuoi nim

S6 41u nim (Oilu chinh lai)

NQ' PHAI TRIG 300 42.935.488.143.497 44.956.037.708.459

I. NI Ivan haft 310 18.077.617.682.718 17.042.552.603.230

1. Phil tra ngtfil bin ngin han 311 18 6.168.777.280.788 4.797,403.235.125

2. Ngttel mua tra tan tnrdc ngSn han 312 4.068.580.831 40.751.910.0 3. Thus vi cat khoin phii nip Nhi mfic 313 19 325.324.05.403 256.919.187.860

4. Phil tra ngttlb lao di:mg 314 209.038.43E953 192.047.375.622

5. Chi phi phai tra ngan han 315 20 3.656.589.416.808 1.185.889.343.496

6. Doanh thu chtia thyc hlin ngan han 318 105.750.000

7. Phil trb ngan han khic 319 21 714.113.751.669 3.837.308.800.361

8. Vay vi ncl (hue tii chinh ngAn han 320 22 5.887.779.171.010 6.651.110.904,429

9. DV phang phis tra ng3n han 321 24 913.550.960.707

10. Qu9 khen thatIng, phtk kf 322 148.375.398.549 81.016.096.249

II. Nd dal Non 330 24.857.870.460.779 27.913.485.105.229

1. Phil tra dal han khic 337 21 718.331.540 7.325.954.836

2. Vay vi nd thue tie chinh dal han 338 23 24,668.851.031.427 27.073.620.139.574

3. Tbuf thu nhap hoin phi! tri 341 12.958.485.911

4. DU phing phii tra dii han 342 24 53.305.451.889 724.548.904.498

5. Qui phat Win khoa hoc vi cong ngh0 343 25 122.037.160.012 107.990.106.321

D. VON CHO Sa HOU 400 26.796.730.451.344 26.326.811.921.813

I. Von chi sit heu 410 26 26.796.730.451.344 26.326.811.921.813

1. Von gip cia chi sd h0u 411 21.774.301.577.676 21.774.301.577.676

2. Th1ng du vOn ca ph3n 412 (129.167.632) (70.963.183)

3. Van khic cua chi sd ha'u 414 227.887.397.807 162.145.257.628

4. Quf 41u to phat min 5.1.41 nhuan sau thui chita phan ph6I

418 421

1.037.875.562.343 1.015389.468.233

344.814.017.189 1.348.193,154.858

- Log nhu.n sau thuE chua phan phol dEn cudi nim txutc

421a 853,135.442.162 713.746.044.718

• Lca nhuan sau thuf chat phin ph& nim nay 421b 162.254.026.071 634.447.110.140

6.141 kh c6 (Jong khOng kiem soSt 429 2.741.405.612.917 2.697 428.877.645

TONG ONG NGUbN VON (440=300+400) 440 69.732.218.594.841 71.282.849.630.272

Cac thuyet mint) kern theo M mOt bij ph-On hop Mann cera bao r.cio tel chinh hop nhit nay

6

)1 V

CONG TY TNHH MTV - T6NG CONG TY DIN Ting 8, 9, Tea nha Vien Diu khi Viet Nam, PM Trung Kinh, Phi:trig Yen ilea, Quin Cu Gl5y, Thanh phe Ha NQi, Viet Nam

LAIC DAU Kid VItT NAM MAU S6 B 02-DN/HN

Ban hinh theo Thong tu' se 202/2014/TT-BTC ngay 22 thing 12 nim 2014 c6a Be Tai chinh

BAO cAo Ker QUA HOAT DONG KINH DOANH HOP NHAT

Cho nam tai chinh ket thik ngay 31 thing 12 nam 2016

CHI TIEU

Mi Thuyet sii minh N5m nay

Don vi: VND

Nam tri.fik (Dieu chinh lai)

1. Doanh thu bin hang va cung cap dich vy 01 28 28.211.770.378.167 23.231.210.240.523

2. Car khan giam trit doanh thu 02 10.137.090 832.727.273

3. Doanh thu thuin ve bin hang va cung cap dich vy 10 28.211.760.241.077 23.230.377.513.250

(10=01-02)

4. Gil vein hang ban va dich vy rung rip 11 29 24.429.210.375371 18.002.213.519.478

5. 14 nhan cep ye bin hang vi rung cip dich vy 20 3.782.549.865.706 5.228.163.993.772

6. (20=10-11) Doanh thu hoat ding tai chinh 21 31 458.804.447.515 522.636.344.213

7. Chi phi tai chinh 22 32 1.798.362.520.023 1.698.823.954.991

- TrDIV do: Chi phi tai way 23 1.329.955.485.995 863.827.773.803

8. Phin W(0) trong tong ty lien kit 24 14.601.157.653 (47.041.257.995)

9. Chi phi ban hang 25 33 17.072.384.265 17.083.427.539

10. Chi phi Quin IY doanh nghigp 26 33 738,773.511.955 990.768.775.194 774:

11. 14 nhuin than tit hot ding kinh doanh 3D 1.701.747.054.631 2.997.082.922.266 IS

(30=20+(21-22)+24-(25426))

12. Thu nhap khac 31 34 21.393.447.944 13.255.383.517

13. Chi phi khac 32 35 27.497.009.469 6.964.516.483 ;f1

14. (1.8)/L4 nhuin khac (40=31.32) 40 (6.103.561.525) 6.290.867.034 r.

15. *ling tgi nhuan kEtain tit& thug (50=30+40) 50 1.695.643.493.106 3.003.373.789.300

16. Chi phi thug thu nhap doanh nghigp hien hanh 51 36 165.502.040.561 441963.227.723

17. ChI phi/(Thu nhap) thug thu nhap doanh nghigp han lai 52 12.696.480.945 (931.319.334)

18. 14 nhu4n sau thug thu nhip doanh nghigp 60 1.517.444.971.700 2.560.341.880.911

(60=50-51.52)

18.1.14 nhuan sau thug cia Ding ty me 61 37 1.074182.442.871 2.169.400.552.083

18.2.14 nhuan sau thug cia t0 ding khing kiem soot 62 442.562.528.829 390.941.328.828

Quach Thj Hang Lien Hi TM Minh Nguyet Ngutfi 14p KE toan tri.thng

thuyet minh kern theo a mot be) pl4n hop thanh cela Oao coo tai chinh hOp nhSt nay

7

'• • ;>. :e

‘0 I E T iiAM

Nguyen Xuan Hoa Tang Guam dcic

Ngay 27 thong 3 nam 2017

08 7.514.388.720.743 6.598.941.197.270

1.281.685.311.018 (1.135.190.648.223)

(241.516.253.420) 24.934.962 500

(21.183.728.950) 3.749.671.803.169

203.690.120.027 124.318.612.123

(932.285.337.277)

353.945.848.990 (866.316.894.957) (415.588 211.079)

(24.223.141.981) 5.042.482.193.116

09 (4.184.629.291.954) 10 (16.711.036.159)

11 527.893.767.664

12 13 14 15 16 20

CoNG TY TNHH MTV - ToNG CONG TY DIN Tang 8, 9, Toa nha Vin Dau kh1 Viet Nam, Phe Trung Kinh, Phttling Yen Haa, Quell Chu GiSy, Thanh phe Ha Nei, Viet Nam

LVC DAU KHI VIT NAM MAU sd B 03-DN/HN

Ban hanh theo Thong tit so 202/2014M-13TC ngay 22 thang 12 nam 2014 ctia 130 Tai chinh

BAO CAO LUU CHUY .EN TiEN -re HOP NHAT Cho nam tai chinh ket Mac ngay 31 thang 12 nam 2016

CHI niu Ma so- Nam nay.

Dcln vi: VND

Nam tn.r6c (Dieu chinh

I. LW CHUY64111N Tit HOAT DONG KINH DOANH 1. Ldl nhu$n truck thug 01

2. Ofeu chinh Cho do khan: Kau hao tai sari c6 dMh Cic khan At phbng

chenh itch tY gla h5 doal Chita thkrc Nan (Lil) tit hoot clang d3u tU Chi phi 131 vay Cbc khoin Crib chinh khac

3. 1.01 nhuln tit boat ding klnh doanh try& thay von lulu Ong (Ting)/Giam tic Ichoan phai thu (Ting)/Giam hang an kho

thu nh6p doanh nghiep phii nap) Glarn chi phi tra trutc Tian iai vay db tn.) Thus thu nap doanh nghip da nap Tin thu khic tit hoot dOng kinh doanh Tin chi khac cho hoot dOng Idnh doanh LuU chuytm an than tit hot Ong kinh doanh

IL LW CHOY& TIIN Tit HOAT DONG DAU TV 1. Tan chi di mua sam, xay Ong tai san od dmh

2. Tan thu thanh l', nturgng ban tai san ce dinh 3. Tan chi cho vay va mua clang cy no cCia ddn vi khic 4. Tin thu hal Cho vay, ban lal cat cdng cu nO ddn n kat

5. Tin thu hBldau tU gop von vio cat don vi khic 6. Lai tan gut, c6 titc ye Iii nhan disc Chia

lau ditty& ben than tit host clang d3u tV

02 03 04 05 06 07

Ting/(Gam) ac khan phai tra (khong ki iai vay phai tra, thus

1.695.643.493.106 3.003.373.789.300

4.316.469.869.631 2.825.084.251.478 313.160.541.839 (116.134.176.067) 197,606.223.355 385.01.2.879.920

(352.493.946.874) (465,666.494,292) 1.329.955.485.995 863.827.773.803

14.047.053.691 103.443.173.128

(372.391.499.506) 14.697.192.726

(250.000.000.000) 4.434.933.209.810

577.331.587 938 4.404.570.490.968

21 (1.672.768 912.517) 22 386.446.363 23 (80.000.000.000) 24 20.162.027.391

26 36.176.591,094

27 320.375.094.686

30 (1.375.668.752.983)

111. LW CHUYfN HOAT DONS TAX CHINH

1. Tan thu tit di vay 33 3.510.572.881.334

2. Tian tra nq getc vay 34 (6.857.349.559.332)

3. CS titc,101 nhuan da tra cho chi; sd hOu 37 (429.673.679.616)

Ulu chuySn ben than to boat ding tai chinh 40 (3.776.450.357.614)

LUu chuygn tan than trong nam (50=20+30+40) 50 y.402.447.307.428)

Tan vi htiing &Icing tan d3u nam 60 6.073.487.453.667

Tien va hrong duung tan cud) nam (70=50+60) 70 L/ 4.671.040.146.239

3Ail XIN„ t yL

1.004,520.975.579 (8.213.018.829.229) (1.683.305.389.676)

(8.891.803.243.326)

555.249.440.758 5.518.238.012.909

6.073.487.453.667

NguyIn Xuan Haa Tang Giarn dac

Ngay 27 thang 3 nag) 2017

Quach Thl Hang Lien Ha Thi MPnh Nguyet Ngu'ed lap KE town trtiang

Cac thuy& minh dinh ken, la mgt b4 phP hop thanh ctla bat) cao tai chinh hop nhat nay

CONG TY TNHH MTV - TONG CONG TY DIEN Lig DAU KHI VIET NAM T5ng 8, 9, Taa nha Vien D5u khi Viet Nam, MAU SO B 09-DN/HN Ph5 Trung Kinh, Phttang Yen Hea, Ban hanh theo Thong tit so 202/2014/TT-BTC Quan Cau Gi5y, Thant) ph6 Ha NEI, Viet Nam ngay 22 [hang 12 nam 2014 ciia BE Tai chinh

THUYET MINH BAO CAO TAI CHfNH HQ? NHAT Gic thuyEt minh nay /a m6t phhn hop thanh va can dWc doc (fang thdi voi be° do tai chinh hire nhat kern theo

1. THONG TIN KHAI QUAT

Hinh that sa hi-1u vim

C8ng ty TNHH MN - T6ng Cong ty Dien DBu khi Viet Nam (goi tat la "To"ng Cong ty") la cong ty TNHH Met thanh vien do Tap down Dau khi Viet Nam au tu' 100% yen dieu la, &roc thanh lap theo QuyEt dinh 56 1468/QD-DKVN ngay 17 thong 5 nam 2007 cUa Hai dong Quan trj Tap down D-au khi Viet Nam Nth Gigy Chting nhan ding ki doanh nghiep Ging ty TNHH MN s6 0102276173 do SO Ke hooch va Dau ty. Thanh ph6 HA NOi cap lin dau ngay 31 thong 5 nam 2007, dUcic thay dal Ian thit 12 ngay 27 thong 10 nam 2016.

Cong ty mg cila Tang COng ty la Tap down Dau khi Viet Nam (goi tat la "Tap (lobe).

Tang s6 nhan vien ctia Thing Cong ty va cac ding ty con tat ngby 31 thong 12 nam 2016 la 2.358 (tai ngay 31 thong 12 nam 2015: 2.289).

Nganh nghE kinh doanh va hoot Ong chinh

Niganh nghe kinh doanh cUa -Ring Cong ty la:

San xu5t kinh doanh dien nang; D5u tu', xay dyng mai cac du an dien dec lap; Dau tu' xay di,tng phat then cd sa hp tang dien rang, trong do co Ca dau tu kinh doanh dung be dien trung the, ha thE va ban dien tong nghiep, tieu dung; Dau tu', cung cap cac djch vy ve tong nghe thong tin; Nghien Wu, ap dyng cac tien ba cong nghe mai vim viec dau bi phat trien cac di,t an then, sit dyng nang luong nhit: dien sitc gio, dien mat tr&i, dien nguyin tit; >tat nhap ktau, kinh doanh nang ludng, nhien lieu, thiet bi, vat at, phy tOng cho san xuat kinh doanh dien; Cung cap cac djch vy ky thuat, van hanh, dao too nguan nhan luc quail IY van hanh, sits chita, bao &fang phyc vy san xu5t kinh doanh dien; Cung cap djch vu guan IY du an cho cat clkt an dien, Bich vy tu. van cho cac tong trinh dien; Thuc hien d5u tu, xay lap, ma rang ph& trien san kat kinh doanh dien; Thyt hien cac dich vu ky thuat thdang mai trong linh vyc san xuat, kinh doanh dien; Quan IY, xay clung va van har, cac nha may dien; Cung cap giai phap giam phat thai khi nha kinh duoc chUng nhan (CERs) cUa cac di/ an d'art nang; Xay dyng, phat trien, quail ly thyc hien cac du an CDM diem nang sach; Kho bai va !Yu gill' hang hda; Ban buOn than cac foal; Lap dot cac he thong dien tai cac cong trinh xay dyng; Xay dung cac cong trinh trong nganh dien; Dich vu mua sam cac he thong dien tai cac cong trinh xay dung; Xuat nhap kh5u cac mat hang Tang Cong ty kinh doanh; Cho thue philcing tien van tai, cgu, keo; Kinh doanh cac san phgm tro xi, phi lieu.

Toi ngay 31 [hang 12 nam 2016, Tang Cong ty co cac du an dau to nha may dien da phat dien thudng mol la Nha may Nhiet dien Ca Mau 1 va Ca Mau 2 tinh Ca Mau, Nha may Nhiet dien Nhdri Troth 1 va Nhan Trach 2 tinh (Tong Nai, Nha may Nhiet dien Wing Ang 1 tinh Ha Tinh, Nha may Thuy dien Nam Cat tinh Bac Kan, Nha may Thny dien Hua Na tinh Nghe An va Nha may ThCiy dien Dakdrinh tinh Quang Niggle

Chu kif san xuat, kinh doanh thong thitOng

Chu ki san xu5t, kinh doanh thong tinging coa Tang Cony ty dvqc thyc hien trong thdi gian kheing qua 12 thang.

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CONG TY TNHH MTV - TONG CONG TY DItri ky'c DAU KHI VIeT NAM THUYET MINH alto Clio CHiNH HQ? NHAT (Tigp theo) MAU SOB 09-DN/HN

D4c digm hoot Ong cua Tang Cong ty trong nam tai chinh c6 anh hu'ang dgn Sao cao tai chinh kip nhgt

Theo Nghl quygt s6 8642/NQ-DKVN ngay 31 thang 12 nam 2016, HOi Clang Thanh vien Top down eta ch3p thugn viec Tip (loan nhan lai gia tri tai sari San phan ph6i 500 kV Trung tam Dien VOng Mg da chuygn giao cho Tang Cong ty tai Nghi quy& so- 753/NQ-OKVN ngay 05 thing 02 nam 2016 cua Tap down de hohn thanh cac thir tyc chuygn giao cho Tap Sloan Dien lifc Viet Nam theo Thong bao kat luan sa 188/TB-VPCP nay 04 thang 6 nam 2015 cua Van pheng Chinh phu. Thai diem nhgn chuygn giao la 24h00 ngay 31 thang 12 'lam 2016 va gia trj nhgn chuygn giao la 218.489.976.676 VND.

Cgu tr6c doanh nghigp.

Cac don vi hoch toan phy thuac Tang Cong ty bao gam:

- Chi nhanh Tang C6ng ty Dien ly'c Dau khi Viet Nam - Cong ty Dien h/c Dau khi Ca Mau;

- Chi nhanh Tang. Cong ty Dien li/c Deu khi Viet Nam - Ong ty Dien NA Dau khi Nhan Troch;

- Chi nhanh Tang Cong ty Dien lyt Dau khi Viet Nam - Ong ty Dien lyt Dau khi Ha Tinh;

- Chi nhanh Tang Cong ty Dien ItiC Dau khi Viet Nam - Cong ty Nhap khgu va Phan phial than

Olen ly'c Dau khi.

Theo Quyet dinh s6 74/QD-DLDK-HDTV ngay 24 thang 01 nam 2017, HOi dung Thanh vien Tang Cong ty quygt dInh thanh lap Chi nhanh Icing Cat-1g ty Dien hic Deu khi Viet Nam - Ban

thugn bj dau tu. cac du' an dien khi (PVPower GBoard). PVPower GBoard có try sa tai tang 14, nha Vien Dau khi, so" 167 Trung Kinh, Cau Giay, Ha Nal va la don vi hach town phy thuac

c6 chek nang chinh la cung cap dich vy tu' van, quail ly cho cac ay' an dien.

Thong tin chi tiet ve cac tong ty con va tong ty lien kat cua Tang °Ong ty tai ngay 31 thang 12 nam 2016 nhu' sau:

Ten dog ty

Tic le quyen

Nd Ti liphin bieuquyit

thinh lap Yi so hal) nam giU

host done % % Float 'Sang chinh g 7

cong tr con

Ong ty Ca phan Thin diOn Hig Na Nghe An 84,14% 64,14% Sin suit dien

ClingtyC6plinDienlytDluthiNhmarodt2 &kg Rai 60,00% 60,00% San sat ri0 CongtyCiphanfitrignDakdrinh Quin9N9si 94,83% 94,83% Sin suit dien

COq ty C6phin May-ThiatilDiukhi Hi Na 51,58% 51,58% ThoOng rnoi

Ungty0SphanDienliginukhiakKan Bic Kan 95,54% 95,54% San xuat din

Clingty0SphanDichytiKtthuit0ienlytalukhitet Hi Nif 51,00% 51,04% Dict vu Nam

.Cong tylien CAng ty C6 phn Th0y den ii4m Men Son La 30,72% 30,72% Sin xtkit ten

CON tY C6 Plan Piing kflo9 SOD; H6119 Yen BSI 44,07% 44,07% Sin xuSt dien

C6(19tY 051411 ThCrY Om sang yang Da AN 31,91% 31,91% San xuat diOt

Lang ty CS pan Nay - Tbia 010Iu khi Mien Bk Ha 34,58% 34,58% Thong mat

Viet Nam

Thuygt minh vg khi nang so sanh thong tin trail bao cao

SO lieu so sanh la s6 lieu cua bao do 61 chinh hop nhgt cho thang 12 nam 2015 da dtic;ic diet' chinh 101 va phan loaf 101 nhti

tai chinh

ram tai chinh ket thtic ngay 31 trinh bay tai Thuyet minh 56 5.

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C6NG TY TNHH MTV - TONG ONG TY DIeN L.31c Diku lad VIeT NAM THUYET MINH sAo cAo TAI CHfNH HqP NHAT (Trip theo) MAU S6 S 09-DN/HN

2. Co LAP sAo cAo TA' cHiNH HQP NHAT VA NAM TAT CHINN

Cd sit 1$p bao can tai chinh hOp nhat

Bao cao tal chinh hop nh5t kern theo duoc trinh bay bang Ding Viet Nam (VND), theo nguyen tac gia g5c va phu hop veri chuffn mitt ke Wan, chE dQ kE toan doanh nghiep Viet Nam va cac quy dinh phap ly co lien quan den viec lhp va trinh bay bao cao tai chinh.

Bao cao tai chinh hop nh5t kern theo khong nharn phan anh tinh hinh tai chinh, ket qua hoot Ong kinh doanh va tinh hinh luu chuyen tien to theo cac nguyen tac va thong le Ice town ditcic chffp nhan chung tai cac nuOc khac ngoai Viet Nam.

Nam tai chinh

Nam tal chinh ctia Tang Cong ty bat eau tit ngay 01 thong 01 va kat thilc vac) ngay 31 thong 12.

3. AP DUNG HtierNG DAN KE TOAN MO'I

Ngay 21 thang 3 nam 2016, Be Tai chinh da ban hanh Thong W so 53/2016/TT-BTC (-Thong to 53") sita dai, 136 sung met s6 dieu cua Thong to s5 200/2014/TT-BTC Nay 22 than 12 nam 2014 cua Tai chinh Wang don chE dO toan doanh nghiep. Thong to 53 CO hieu cho nam tal chinh bat dau vao hoac sau ngay 01 thong 01 (lam 2016. Ban Tang Clam d6c ap dung Thong tit 53 trong viec lap va trinh bay bao cao tai chinh hop nh5t cho nam tai chinh kEt thUc ngay 31 thang 12 nam 2016 ctia Tang Cong ty.

4. TOM TAT CAC CHINN SACH KE TOAN CHU YEU

Sau day la cac chinh sach kE toan ch6 yEu diroC Tang Cong ty Sp dung trong viec lap bao cao tal chinh hOp nhat:

U'8c tinh ke toan

Viet lap bao cao tai chinh hop nh5t tuan thu theo chugn nufc kE toan, chE da ke toan doanh nghiep Viet Nam va cac quy dinh phap ly CO lion quan din viec lap va trinh bay bao cao tai chinh hOp nhat yeu du Ban Tang Giam 06c phai co nhi.-mg utic tinh va gia dinh anh hu'ong d6n s6 lieu bao cao ve °Ong no, tai san va viec trinh bay cac khoan ding no va tai san trem tang toi ngay lap bao do tal chinh hctp nh5t ding nhit cac so lieu bao cao ve doanh thu va chi phi trong sulk nam tai chinh. Mac du cac utc tinh kb* toan dot lap bang tai ca sit hieu biet cua Ban Tang Giarn Clac, s5 tht,tc to ph& sinh co the khac vai cac Vac tinh, gia dinh dat ra.

Cd sit hqp nh5t Pao cao tai chinh

Bao cao tai chinh hOp nhat bao gom bao cao tai chinh cua T6ng Cong ty va bao cao tai chinh cua cac tong ty do Tang Cong ty kiem soot (cac ding ty con) &Plc lap cho clan ngay 31 thong 12 hang nam. Viec kiem scat nay dot dupe khi Tang Ong ty co kha nang kiern soat cac chinh sach tai chinh va hoot Clang ctia cac ding ty nhan dau to nham thu duoc loi ich tit hoot Ong cua cac ding ty nay.

ret qua hoot ding kinh doanh cua cac cOng ty con duoc mua loi hoac ban di trong nam dulc trinh bay trong Bao do IA qua hoot deng kinh doanh hop nhat tit ngay mua hoac cho den ngay ban khohn au to 6 ding ty con do.

Trong tn_rOng hop can thiet, bao cao tai chinh cua cac Deng ty con dilcic diau chinh d6 cac chinh sach kE toan duoc ap dung tai Tang Cong ty va cac tong ty con la gi6ng nhau.

T5t ca cac nghiep vu va sa du glib Tang Cong ty vai cac tong ty con va girfa cac tong ty con vita nhau loci 136 khi hop nh8t bao cao tai chinh.

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CONG TY TNHH MTV - TONG LONG TY DIEN DAU KHI vItt NAM THUYET MINH BAO cAo TAI CHINH Hqp NHAT (TiEp theo) MAU SO B 09-DN/HN

141 ich cua c6 Clang khang kiem soot bao gam gia tri cac 101 ich cua c6 Ong khang kiem soot tai ngay hqp nhat kinh doanh ban dau (chi tiet xem nal dung trinh bay ddai day) va phan lqi ich cua c6 Clang khaing kiem soot trong sd Wen Clang cua tong van chO sa hitu Ice tit ngay hqp nhat kinh doanh. Cac khan 16 ph& sinh tai cong ty con phai ddqc phan be Wang itng vai pan sa hitu cua c6 Clang khang kiem sat, ke ca truOng hqp s6 16 dd Ian han phan sa him cua

c6 Clang khang kiem soot trong tai san than cua cong ty con.

Hqp nhEt kinh doanh

Tai san, ding nq va cong nq tram tang cua ding ty con dttqc xac dinh theo gia trj hop l' tai ngay mua ding ty con. B5t ky khan phy trai nao gas gia mua va tong gia trj hqp ly cua tai san ditqc mua cluqc ghi nhan la lqi thE thdong mai.. B5t ky khoan thieu hyt nao giita gia mua va tang gia trt Nip ly cua tai san dirge mua Cluctc ghi nhan vao ket qua hopt clang kinh doanh

cua ke. tan phat sinh hoot Clang mua cong ty con.

Lqi ich cua c6 Ming khong kiem sat toi ngay hqp nhat kinh doanh ban deu dirge xac dinh trail cd 010 IE cua cd clang khang kiem sat trong teng gia tri hop ly cua tai san, cong nq va ding

nq tiem tang duqc ghi nhan.

td vac, pang ty lien kEt

Cong ty lien ket la mat ding ty ma Tang Cong ty co anh hdang clang ke nhtIng khang phai la cong ty con hay ding ty lien doanh cua Tang Cong ty. Anh Wang Clang ke the hien a quy'en

tham gia vao viec dila ra cac quyet dinh ve chinh sach tal chinh va hoot clang cua ben nhan

dau to nhdng khang c6 anh huang ve mat kiem sat hac clang kiem soat nhang chinh sach

nay.

Kit qua hoot Clang kinh doanh, tai san va cong nq cua cac cong ty lien ket dtiqc hqp nh5t trong bao coo tal chinh theo phddng phap von chO sO Jiilu. Cac khohn gdp van lien kat dddc trinh bay trong Bang can 061 ke tan theo gia g5c duqc dieu chinh theo nhang thay ddi trong phan van gap cua Tang Cong ty vao phan tai san than 6.3 cong ty lien kat sau ngay mua

khan au tu, Cac khan 18 do cong ty lien kat vilat qua khoan gop von dm Tang Gong ty tai cong ty lien kat dO (bao gam b5t ke cac khoSh gOp von dai hon ma va thitc chat too thanh day tt/ than cua Tdng ['Ong ty tai cong ty lien ket do) khang dttqc ghi nhan.

/'

Trong twang ho mat cong ty thanh vien cua Tang Cong ty thdc hien giao djch vai mat cong ty lien ket vai Tang Cong ty, lai/16 chua thdc hien tutIng itrig vai phan gop vein cua Tdng Cong ty vao cong ty lien ket, du'qc tool trir khai ban coo tai chinh hop nh5t.

LcrithE thadng mai

Lqi the thdang mai trait bao *do tai chinh hqp nh5t la pan phy trai giCra mix gia phi ho nh5t kinh doanh so val phan lqi ich cua Tang Cong ty trong tang gia trj hqp ly cua tai san, cong nq va ding nq tram tang cua ding ty con, cong ty lien kat, hoac ddn vi gap van lien doanh tai ngay thig hian nghlep vy dau td. WI the thttOng mai du'dc coi IS mat tool tal san va hinh, doge kh5u hao theo phdang phap &tang [hang tren thai gian hau dyng uOc tinh t61 da kheing qua

10 nom.

Loi the kinh doanh co di.tqc tit viec mua cong ty lien ket va ca sa kinh doanh Tong kiem sat dttqc tinh vao gia trj ghi s6 cua tong ty lien kat va cd su kinh doanh dung kiem soot. Lai the kinh doanh tit viec mua cac cong ty con &roc trinh bay riang nhd mat loci tai san c6 khac tren

Bang can d5i ke toan hqp nh5t.

Khi ban cong ty con, ding ty lien kat hoac ddn vi gap v5n lien doanh, gia tri con loi cua khan lqi the thutIng mai chda khau hao het &Ric tinh vao khoan 15i/16 do nghiep vy nhuqng ban tang ty tu'cIng ang.

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CONG TY TNHH MTV - TONG CONG TY DIEN 14C DAU KH1 VIET NAM THUYET MINH BAD C.A0 TAI CHINN HQ? NHAT (Trip theo) MAU So B 09-DN/HN

Lai tit glad dich mua gia re

Lal tU glao dich mua gia re la phin phy tr6i Iqi ich cua Tang Cong ty trong tong gia to hop IY cua tar sin, cong nO ve ding n4 trim tang dinh gia ducic cua ding ty con, cong ty lien kat, va cd sei kinh doanh clang kiem soat tai ngay ph& sinh nghiep vu mua cong ty so vol gia phi hop nhit kinh doanh. tit giao dich mua gia re &roc hach toin ngay vio Bao cao kat qua hoot Clang kinh doanh tai the, diem ph& sinh.

TiBn vi cic khoin tu'dng du'dng tien

Tien vi cac khoan Wang &rang tien bao gam tien mat tai quy, cac khoan tien gui kh6ng ky han, cac khoan dau to Nan han, co kha nano thanh khohn cao, de ding chuyen clai thanh tier' vi it rUi ro lien quan den viec Win Ong gia trj.

Cac khoin tu' tal chlnh

Cic khoin dau tu'nAm den ngay dio han

Cac khohn tu' nim giU den ngay ciao han bao gam cat khoan diu to ma Tang Cling ty co dinh vi kha rang girl den ngay dao han. Cac khoan au tu nam girt den ngay era° han la tic

khan tan guy ngan hang co ki han vdi myc dich thu hang kY.

D5u tu' vio cong cis von cua don 4 khac

Dau tu' vio cong cy v5n cua don vj khac phan anh cac khoan dau tu' ding cy v5n nhung Tong °Ong ty khOng co quyEn kiem soat, clang kiem soat hoc co anh Wang Clang kg d5i yeti ben dticc dau ttf. Khohn dau ttr vio Ong cy van tic Can vi khac dUot phan anh theo nguyen gia triY cac khoin du phong Om gra dau tu.

Nc phal thu

No phai thu la s6 tien co the thu hai cua khach hang hoc cac C151 Wong khac. No phai thu dticic trinh bay theo gia trj ghi s6 trir di cac khoan dy' phang phai thu kho

Dy' phang phai thu kho dai duck trich lap chi ntang khoan no phai thu di qua hpn thanh tom tit sau thing trO len, hoc cac khoan n4 phii thu ma nguoi no kh6 co kha nang thanh Wan do bi thanh iy, phi sin hay cac kho khan tang W.

Hang Con kho

Hang tan kho MAX xac dinh tier) cd SO gia than han giira gia g5c va gia VI than co the thud hian dif4c. Gia g5c hang tan kho bao gam chi phi nguyen vat lieu tart trip, chi phi lao clang tn/c tip vi chi phi sin xuat chung, net' ca, de co duoc hang ton kho 6 Oa diem vi trang thai hian tai. Gia g5c cua hang tan kho dupc xac dinh theo phuong phap binh quan gia quyEn. Gia 01 than co the thcit hian &roc duvc xac dinh bang gia ban tick tinh trif cac chi phi trac tinh de hoan thanh sin phgm ding chi phi trip thi, ban hang vi phan phcii ph& sinh.

Du phang giam gia hang ton kho cua 'king Cong ty ddgc trich lap theo cac quy dinh ke tam hien hanh. Theo di, Tring Ong ty &roc phdp trich lap dy' phang giam gia hang ton kho low thai, hong, kern phgm chat vi trong trtrang hop gia gek cua hang tan kho cao han gia trj than co the thy'c hian du¢c tai ngay kit thUc nien da town.

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LONG TY TNHH MTV - TANG ONG TY DItN tau Kitt VItT NAM THUYET MINH BAD CAO TAI CHiNH Hcip NHAT (TiEp theo) MAU SO B 09-DN/HN

Tat sin c5 djnh tau hinh va khau hao

Thi san cS djnh hCIi hinh dtick trinh bay theo nguyen gia tn:/ gia tri hao man lay kE.

Nguyen gia tie san co' djnh hinh thanh do mua sam bao gem gia mua ye Wan ba cac chi phi khac lien quan true tip den viec data tai san vac) trang thal dr) sang Si/ dyng. P6i viii tai san cS djnh hinh thanh do dau tu' xay dung cd ban theo phttong thitc giao thau hoac ty' xay dung

ye san xuat, nguyen gia is gia quy& toan cong trinh xay thing theo guy chE titian ly dau ttt ye xay dUng hien hanh, cac chi phi khac co lien quan truc tier) ye t phi tn.tac bp (neu co).

Truing hOp dy an di Ivan thanh va dua vao sit dyng nhu'ng quy& toan chi/a duoc ph& duvet, nguyen gla tal san cS dinh dudc ghl nhan theo Oa tam tinh tren cd so chi phi thuc te da b6 ra dd c6 dusk tal san c6 dinh. Nguyen gia tam tinh se duck dieu chinh theo gia quy& toan cluck cac cd quan c6 thgm quyen phe duvet.

Tai san c6 dinh hriu hinh duoc khau hao theo phuong phap dutng thang dua tren thai gian

hau dyng trot tinh, cu thd nhu sau:

Nam nay S5 nam

Nha cita ye vat kien triic 5-25

May mOc ye thiEt b1 5-14

PhUdng ben van tai 5-10

Thiet bi van phong 3 - 7

Tai san dinh khac 3 - 5

Cac thl san cS dinh hut" birth du'Oc danh gia !at khi c6 quy& d1nh cYa Nha nak hoc c6 phan

has doanh nghiep Nha nu-6c. Nguyen gia ye gia tri hao mon luy ke duck dieu chinh theo ket qua danh gib Ipi da &roc cac co quan CO tharn quyen phE duyet theo quy dinh.

Cac khoan 131, ICI' phat sinh khi thanh 1Y, ban tai san la chenh lath gala thu nhap tit thanh IY va gia trj con Ipi cua tai san ye duck ghi nhan vao Bao cao kEt qua hoat clang kinh doanh hqp

nhgt.

Tai san c5 djnh via hinh va khau hao

Tai san c6 dinh v6 hinh bao gem quyen sit dyng dgt, phan mem may tinh &roc trinh bay theo nguyen gia trit gia trj hao man Itly ke. Quyen sit dyng dat lay alai khong phai trich khgu hao. Phan mem may tinh du'oc khgu hao theo phuong phap duong thang dua tren thdi gian hau

dung ttdc tinh la 3 nam.

BR dung san dau tti

Bat Ong san dau tu' bao gBm quifin sJ dung dat, nh6 cita ye vat kiEn true do Tang Cong ty nam giCt nham myc Bich thu iQ tit viec cho thud, dvdc trinh bay theo nguyen gia tri1 gia CI

hao main ley k€.

Bat Ong sari dOu to dtrdc khau hao theo phuong phap duOng thong tren thdi gian hi-ru dyng u6c tinh nhtt sau:

Nam nay S5 nam

Nha ctia, vat kiEn trot

4-25

Quyen sit dyng del

4

14

CONG TY TNHH MTV - TONG CONG TY BON DAU KHI VItT NAM THUYET MINH BAO CAO TAX CHtNH HOP NHAT (Trip theo) MAU so B 09-ON/FIN

Chi phi xay citing cci ban di% dang

Cat tat san dang trong qua trinh xay clOg phut vy myc dich san xuat, cho thug, guar' ly hoc cho cac myc dich khac dtfoc ghi nhan theo gia g6c. Chi phi nay bao gam cac chi phi an thiet de hinh thanh tai san bao gam chi phi xay lap, thief bj, chi phi khac co lien quan phi hop val chinh sach ke toan da T6ng COng ty. Cac chi phi nay se duoc chuyen sang Nguyen gia tai san c5 djnh theo gia tam tinh (neu chua co quyEt toan dtroc phe duyet) khi cac tai san duoc ban giao dtta vao sit dyng.

Theo quy dinh ve guar; day tit va xay citing cOa Nha ntroc, by theo phan cep quan ly, gia

trj quyet toan cat ding trinh xay dog co ban /loan than!) can &roc cac co quan co them quyan phe duyet. Do do, gia tri cuei ding cOa cac tong trinh xay dog co ban CO the thay d61

va phy thu6c vao quy& toan duOc phe duyet bat cac ca quan CO them quyen.

Cac khoan tra tilt&

Chi phi tra trubc bao gam cac chi phi that te da ph& sinh nhiing co lien quan den Wit qua hoot clang san kat kinh doanh cOa nhieu ky ke toan. Chi phi tra chi yet) bao gam cac

khoan phi bao him cho khohn vay dai hen tit nu& ngoai, chi phi bao tri bac clang va lai vay thanh toan cho hop dang bao tri bao duang may moc thief bi nha may Olen, tra trubc tien thug van pheng, chi phi giai phOng mat bang, chi phi tai san Iu'u Ong khac phut vy cac nha

may dien va cac khoan chi phi tra try& khac.

Cac khoan phi bao hiem, chi phi bao tri, bao duang duoc phan be vac, bao cao ket qua kinh doanh theo phuong phap &fang thang tuOng i'mg yen thoi gian ciia hop Clang vay va hop (tang

bao tri dal hon da ki ket.

Khoan tra track tien thud van phong phan anh tien thud van phong then hop clang thud tai

tba nha HH3 Song Da trong thoi gian 49 nam ke of rigay 21 thang 6 nam 2010. Khoan tra trutt tien thud van phang duoc phan b6 vac) chi phi ttrong Cing vai thai Nan thud tra trubc.

Chl phi giai phOng mat bang, chi phi tai san htu Ong khac phyc vu cac nha may dien dttqc

phan be vao chi phi trong thefi gian 3 nam.

Cac khoan chi phi tra trubc khac dupc col la co kha nang dem lai Igi ich kinh te trong Wong lai cho Tang Cong ty. Cac chi phi nay &roc von Ma duOi hinh thiac cac khorin Ira trubc ye dLtioc phan b6 vac) Bao cao ket qua hoot Ong kinh doanh hyp nhat, stf dyng phtrong phap &tong

thang trong yang 3 nam.

Chi phi phi! tra

Chi phi phal tra bao gam cac khoan chi phi iai vay phai tra va mat s5 chi phi Erich trubc khac chtfa chi nhung dtiqc Vac tinh va ghi nhan vao chi phi trong nam.

Chi phi vay di.rOc ghl nhan trail co' so gOc vay va lai suet vay.

Cac khoan khac la cac chi phi khac da ph& sinh trong clam nhUng chtia nhan dtlyc hoa don tit nha cung cap.

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C8NG TY TNHH MTV - TONG LONG TY CON LI/C DAU KHI Val' NAM THUYET MINH BAO CEO TAI CHiNH HC/1" NHAT (Tiep theo) MAU St5 B 09-DN/HN

Cac khan dkt pheng phai tra

Cac khoan dt,c phong phai tra dirt ghi nhan khi TOng COng ty ce nghia vts nq Nan tai do kat qua tit met st,t kien da xby ra, va Tang COng ty c6 kha nang phai thanh toan nghia vg nay. Cat khoan dt/ phong difOc xac d[nh tren cd sr) i18c tinh cOa Ban Tang Giam dot ve cac khoan chl phi an thiat de thanh tan nghia vy nq nay tai ngay kat thtic nien ea ka toan.

Cac khoan dtt phong phai tra phan anh chi phi bao tri, sira chi-fa ctia Nha may Dian Ca Mau 1, Nha may Dien Ca Mau 2, Nha may dien chu trinh Win hop NtiOn Trach 1, Nha may dian chu

trinh hEin hOp Nhdn Trach 2 dt.tOc xac dinh theo dt/ Loan ding tac bao tri, sira cha'a

(hOp Tang O&M) va Ice hooch sits chi:fa cac nha may then nay.

Quf phat tan khoa hgc va tong nghE

Qu9 phat trien khoa hoc va tong nghe dtrOc trich lap de too nguen dau to cho hot Clang khoa

hoc ye cOng nghe cua T6ng Cong ty. Qu9 dtfcic hinh thanh tren to so trich lap tit 3% den 10%

thu nhap tinh thus tru'oc khi tinh thus thu nhap doanh nghlep vi dude ghi nhan vac) kat qua

hoot Clang kinh doanh trong ram.

Ghi nhOn doanh thu

Doanh thu ban hang dtrOc ghi nhan khi (long thdi thoa man tat a ram M dieu kin sau:

(a) Tang CEng ty da chuyen giao phan lOn rui ro va l i ich ran Ilan voi quyen so hiru san

pharn hoac hang hoa cho nguti mua;

(b) T6ng Ong ty khOng con nam gitT quyen quan ly hang boa nhtt ngt.rai so hitu hang boa

hoac quyen kiem scat hang h6a; (c) Doanh thu duct xac dinh tuvng dal chat chart;

(d) TOng COng ty se thu du'Oc Iqi ich kinh to tit giao dich ban hang; va

(e) Xac dinh du'oc chi phi lien quan elan giao djch ban hang.

Doanh thu ban dien &roc. ghi nhan khi IA qua giao dich hang hoS dupe xac dinh met each

Clang tin ay va T6ng Cong ty co kha nang thu dttoc cac ich kinh to tit giao diCh nay. Doanh

thu du'oc ghi nhan khi c6 Wen ban xac nhan Iu'dng dien phat len Iva' Men Oak gia.

Doanh thu dia giao djch ve cung cap dich vy •du'oc ghi nhan khi ket qua dia giao dich do &roc xac dinh met each dang tin ay. Truang hop giao dich va cung cap dich vy lien quan dEn

nhiEu nam thi doanh thu duct ghi nhan trong nam theo kat qua phan cling viec era hohn

thanh tai ngay dm Bang can dpi 0 Loan cila nam dO. Kat qua cua giao dith cung cap dich vy

dticic xac dinh khi thoa man tat Ca ban (4) Chau kin sau:

(a) Doanh thu du'gc xac dinh tuong dpi chac chart;

(b) CO kha nang thu du'gc igi ich kinh tit giao dich cung cap dich vu do;

(c) Xac djnh du'oc phan cOng viec da hart thanh tai ngay cCia Bang can a Ic' Loan; va

(d) Xac dinh dupe chi phi phat sinh chO giati dich va chi phi da.hoan thanh giao dich cung cap

djch vy d6.

tien gut du'Oc ghl nhan tren co so den tich, duoc xac dinh tren act cac tai khoan tien girt ve 101 suit Sp dyng. Lai tit cac khoati dau tu' dtrOc ghi nhan khi T6ng Cong ty c6 quyen nhan

khoan 101.

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LONG TY TNHH MTV -115NG CONG TY DIthl LUC DAU KHI VItT NAM THUYET MINH BAD c/o TAI CHiNH HQ'P NHAT (Trep theo) MAU SO B 09-DN/HN

Ngool to

Cat nghidp vies phat sinh bang ngoai td dttdc chuydn dgi theo ty gia tai ngay phat sinh nghidp V. S6 cid cat khoan myc tin td co ggc ngoai td tai ngay kEt thus nien dd ki toan &roc chuyEn al theo ty gib tai ngay nay. Chenh loch ty gia phat sinh &roc hoch toan vao Bao cao kEt qua hoot Ong kinh doanh kip nh5t.

Chi phi di vay

Chi phi di vay di/dc ghl nhan vao chi phi san xuat, kinh doanh trong nam khi phat sinh, trir khi &Id< van hoa theo guy Binh ct*Ja Chun mktc kd toan Vidt Nam so 16 "Chi phi di vay". Theo dO, chl phi di vay lien quan true tip cldn vide mua, dau tu' xay citing hoac san xuat nhring thi san can mat thai gian Wong d61 dai de hoan thanh dua vao sir dung hoac kinh doanh dttoc Ong vao nguyen gia tai san cho clan khi tai san d6 dupe dua vao sir dung hodc kinh doanh. C6c khoan thu nhap phat sinh tit vide dau tu' torsi thiii cac khoan vay dtrgc ghi giam nguyen gia tal san co lien quan. D6i vOi khoan vay hang phut vy viec xay dkrng tai san c5 dinh, bat tiding san au tu, lai vay du'dc von hcia kd ca khi thai gian xay dy'ng du'di 12 thong.

Thus

Thus thu nhap doanh nghidp the" hidn tong gia tri dia so thud phai tra hien toi va so thud hoan loi.

SO thud phial tra hien tai duct tinh dkra tren thu nhap chju thud trong nam. Thu ntiap chiu thud khac vai Idi nhuan trifac thug cludc trinh bay tren Bao cao kdt qua hoot ddng kinh doanh hdp nhgt vi thu nhdp chiu thud khong bao gem cac khoan thu nhap hay chi phi tinh thud hoac &roc khgu trit trong cac nam khac (bao gom call) mang sang, ndu co) va ngoai ra kW:mg bao

cac chi tieu khong chiu thud hoac khong thf9C khgu

061 vOi Nha may Nhidt didn Nhon Trpch 1, theo Gi5y Chthig nhan dau to s6 47121000093 ngay 28 thong 12 nam 2007, Nha may Nhidt didn Nhon Trach 1 (Cong ty TNHH MTV Didn Itrc Dau khi Nhdn Trach) ditdc hutng kru dal thud suat thud thu nhap doanh nghidp hang flan) bang 20%101 nhuan thu dkrdc trong thdi hon 10 nam kd tit khi du' an bat dau di vao hopt ddng san xuat kinh doanh va bang 22% trong nhang nam tidp theo. Nha may Nhidt didn Nhdn Trach 1 ducx mign thud thu nhap doanh nghidp trong 02 nam led tit ngay co thu nhap chiu thud va Om 50% s5 thud phai ndp trong 03 nam tip theo. Tir ngay 01 thong 8 nam 2008, Cong ty TNHH MTV Didn h/c Dau khi Nhon Troch dtrdc sap nhap vao Cong ty TNHH MTV - T6ng Cony ty Didn lkic Dau khi Vidt Nam va chuydn thanh thin vj hoch toan phy thuOc. Nam 2014 lh nam cueSi cUng 'king Cong ty hutrig u'u dal giam 50% s5 thud thu nhap doanh nghidp phai nap cho clkf an Nha may Nhidt didn Nhon Trach 1 nen nam 2016, Tang Cong ty khong tinh u'u dai thud thu nhap doanh nghidp cho dean nay.

floc vd Nan Nha may Didn Ca Mau 1 va Nha may Didn Ca Mau 2, theo Gdy Chitng nhan dau to s5 61101000098 ngay 31 thong 3 nam 2010 do 1:1y ban Nhan can tinh Ca Mau cap, thud thu nhap doanh nghidp cua clif an nay Nig mien trong thai gian 04 nam va Om 50% s5 thud phai ndp trong 07 ram tidp theo. Nam 2016 la nam thin to T6ng Cong ty ap dung glom 50% s5 thud thu nhap doanh nghidp phai nOp cho du an Nha may Dien Ca Mau 1 va Nha may Didn Ca Mau 2.

DOi v81 Nha may Nhidt dien Nhdn Trpch 2, Cang ty C6 phZn Dien Ka' Dau khi Nhon Trpch 2 (NT2 Cdng ty con dm Tang Cong ty) co nghia vy phai nib thui thu nhap doanh nghiep theo ti le 10% tinh Vert thu nhap chiu thud tii hoot deny sari xuat va kinh doanh dien nang trong 15 nam kE tit nam dau tier) co doanh thu va thud suat hide hanh cho nhi:rng clam tip theo (nam 2016: thus sat hien hanh la 20%). NT2 dupe mien thud 4 nam ke tit khi co thu nhap chju thud d5i yeti hoot Ong san xuat kinh doanh dien nang va Om 50% s5 thud phai ndp cho 9 nam tip theo. Nam 2016 la ham thit hai NT2 ap dung giam 50% s8 thud thu nhap doanh nghidp phai nap cho di,! an Nha may Nhidt dien Nhdn Trach 2.

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fiti

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CONG TY TNHH MTV - T6NG CONG TY DItN L3IC DAU Kid VItT NAM TFIUYET MINH BAO cAo TAI CHINH HqP NHAT (TIEp theo) MAU 56 B 09-DN/HN

Dt/ an dau tu. Nha may thOy dign Hem Na la dc/ an dau tu' mai tai huygn Qu€ Phong, tinh Nghg

An thugs Ola ban co digu kign kinh a - x3 hal dec blgt khO khan theo Nghl Binh s6 124/2008/NB-CP ngay 11 thing 12 nam 2008 va Nghl dinh s5 218/2013/ND-CP flyby 26 thong 12 nam 2013 dm Chinh phi'. Theo Luat thug thu nhgp doanh nghigp s6 14/2008/QH12 ngay 03 thing 6 nam 2008 cOa Qugc hal, dirlc seta d6i b6 sung bai LuOt seta dal ba sung mat s5 digu cita LI* thug thu nhap doanh nghigp s6 32/2013/QH13 ngay 19 thing 6 nam 2013, CEng ty C6 phan Thuy On Hua Na (HHC - Cling ty con cita Tang ang ty) clUlc Wang ths dal thus suit 10% trong 15 nam dau hoot clang, du'Oc mien thug 4 nam, Om 50% sa thug phai nap trona 9 nam tigp theo. Thai gian mien thug, giam thug dUcIc tinh lien tyc of nam clau den HHC ca thu nhap chlu thug tie till an dau to duce Wang uu dai thug.

Dgi val. Nha may Thesy dIgn Dakarinh, theo Gray chUng nh3n dau tit' s5 34121000029 ngay 25 things nam 2008, Cong ty phan Thity din Dakdrinh (Cong ty con cia Cong ty)

dtiOc ang uU dal vg thug thu nh3p doanh nghigp theo quy dinh tai Nghi dinh s5 24/2007/ND-CP ngay 14 thing 02 nam 2007 cita Chinh ph it ve vet c guy dinh chi tigt thi hanh Luat thus thu nhap doanh nghigp (nay dulc thay thE bac Nghl dinh 56 218/2013/ND-CP ngay 26 thing 12 nam 2013).

Cac ding ty con khac nap thug thu nhap doanh nghigp theo thug suit 20% Van thu nhap chiu

thus.

Thug thu nhap hoan loi tinh tren cac khoan chenh Igch girra gia trl ghi se; va Cd set tinh

thug thu nhap cua cac khoan myc tal Safi hogc ding no tren bao cao thi chinh hop nhit va

OUOc ghi nhan theo phuong phap Bang can dye kg tan. Thug thu nhap loi phai tra phal

du'Oc ghi nhan cho tit ca cac khoan chenh Igch tam thai can tai san thug thu nh3p hoan lai chi duct ghi nhan khi ch5c char' CO du lai nhuen tinh thug trong Wong lai (IS khiu tree cac khoan

chenh igch tom thai.

Thug thu nhap hart tai duoc xac dinh theo thus suit du tinh se ap dyng cho nam tai san difoc thu h?i hay nct Oaf tra &roc thanh toan. Thug thu nh3p hoan lai eitroc ghi nhan vao Bao cao kit qua hoot ding kinh doanh hop nhat va chi ghl vao von chit so hint khi khoan thug (1,5 co

Ilen quan din cac khoan myc dctoc ghi thing vao van chit sa hiAt.

Tai san thug thu nh3p hoin tai va no thug thu nhap hoan 101 phai tra dcioc bit trit khi Tang Ong ty co quygn hop phap de bit trit gitla tai san thug thu nh3p hign hanh vii thug thu nh3p hign hanh phai nap va khi cac tat san thug thu nhap hart lal va nd thug thu nhap hoan tai phai tra lien quan tai thug thu nhap doanh nghigp duck quan ly bell ding mat cu quan thug va T6ng Cong ty co dt/ dinh thanh toan thug thu nhap hlgn hanh tren Cd sci thugn.

Vigc xac dinh thug thu nhap cua Tang C8ng ty can cer vao cac quy dinh hign hanh %le thug. Tuy nhien, ntang guy dinh nay thay dof theo titng thai kje va, vigc xac dinh sau ding vg thug thu nhap doanh nghigp tit), thuac vao1cgt qua kiem tra ctia cC quan thug co thim quygn.

Cic loaf thug khac duct ap dyng theo cac lust thug" hian hanh tai Vigt Nam.

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