T6ng Cong Phat 1 - evngenco1.com.vn Hop nhat... · T6ng Cong ty Phat di~n 1 - Cong ty TNHH M(U Thanh Vien va cac cong ty con Bao cao cua Ban T6ng Giam dBc Ban T6ng Giam a6c T6ng Cong

T6ng Cong ty Phat di~n 1 - Cong ty TNHH M(>t Thanh Vien

Bao cao tai chinh hqp nhfit cho nam

k@t thuc ngay 31 thang 12 nam 2016

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Tang Cong ty Phat �

T6ng Cong ty Phat �d�i�~�n� 1 - Cong ty TNHH M(U Thanh Vien va cac cong ty con Bao cao cua Ban T6ng Giam dBc

Ban T6ng Giam a6c T6ng Cong ty Phat �d�i�~�n� I - Cong ty TNHH M(>t Thanh Vien ("TcSng Cong ty") trlnh bay bao cao nay va bao cao tai chfnh hqp nh§t dfnh kem cua T6ng Cong ty va cac cong ty con (g9i chung la "Nh6m Cong ty") cho nam kSt thuc ngay 31 thang 12 nam 2016.

Ban TcSng Giam a6c TcSng Cong ty chiu trach �n�h�i�~�m� l?p va trinh bay trung thl!C va hqp ly bao cao tai chfnh hqp nhfrt theo cac Chu§.n mi.re KS toan �V�i�~�t� Nam, ChS d(> KS toan Doanh �n�g�h�i�~�p� �V�i�~�t� Nam va cac quy d!nh phap ly co lien quan dSn �v�i�~�c� l?p va trlnh bay bao cao tai chfnh. Theo y kiSn cua Ban T6ng Giam a6c T6ng Cong ty:

(a) bao cao tai chfnh hqp nhfrt duqc trinh bay tu trang 6 dSn trang 68 da phan anh trung tlwc va hqp ly tlnh hinh tai chi nh hqp nhfrt cua Nh6m Cong ty �t�~�i� ngay 31 thang 12 nam 2016, kSt qua �h�o�~�t� d(>ng kinh doanh va luu chuySn tiSn �t�~� hQ'P nhfrt cua Nh6m Cong ty cho nam kSt thuc cung ngay, phu hqp v&i cac ChuAn mi.re KS toan �V�i�~�t� Nam, ChS d(> KS toan Doanh �n�g�h�i�~�p� �V�i�~�t� Nam va cac quy d!nh phap ly co lien quan dSn �v�i�~�c� I?p va trinh bay bao cao tai chfnh; va

(b) �t�~�i� ngay I?p bao cao nay, khong c6 ly do gl dS Ban T6ng Giam a6c T6ng Cong ty cho �r�~�n�g� Nh6m Cong ty se khong thS thanh toan cac khoan nq phai tra khi dSn Iwn.

�T�~�i� ngay l?p bao cao nay, Ban T6ng Giam a6c T6ng Cong ty da phe �d�u�y�~�t� phat hanh bao cao tai chfnh lwp nh§t dfnh kem.

ng Giam a6c T6ng Cong ty

yen �K�h�~�c� San T6ng Giam a6c

Ha N(>i, 2 7 -04- 2017

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䭐䵇䱩洀楴敤㐶 1h 䙬潯爬䭥慮杮慭䰀慮摭慲欠㜲䔶偨慭䡵湧副慤Ⱐ䵥吀物坡牤卯畴栠呵䱩敭䐀椀獴物捴Ⱐ䠀慮漀椀Ⱐ噩攀琀湡洠⬸㐭㐠㌹㐶 ㄶ〰䤠歰浧潭渠

BAO cAo KIEM TOAN DQC L!P

Kinh gfri: Chu sO' hii'u Tbng Cong ty Phat �d�i �~ �n� 1 - Cong ty TNHH M(>t Thanh Vien

Chung toi da kiSm to an bao cao tai chf nh hqp nh§t di nh kem cua T6ng Cong ty Ph at �d�i�~ �n� 1 - Cong ty TNHH M(>t Thanh Vi en ("T6ng Cong ty") va cac cong ty con (g9i chung la "Nh6m cong ty"), bao g6m bang can d6i ks toan hqp nh§t �t �~ �i� ngay 31 thang 12 nam 2016, bao cao kst qua �h �o �~�t� d(>ng kinh doanh va bao cao ltru chuy,sn tiSn �t �~� h9p n,h§t li en quan cho nam kSt thuc cung �1�,�1�,�g�~� va cac th'D'st minh kem theo dtr9·c Ban Tong Giam doc Tong Cong ty phe �d�u �y�~ �t� phat hanh ngay l f -04- 201 I dtrqc trinh bay tu trang 6 dSn 68.

Tracb �n�h �i �~�m� cua Ban TBng Giam dBc

Ban T6ng Giam d6c T6ng Cong ty chiu trach �n�h�i �~ �m� l?p va trinh bay trung th1,rc va hqp ly bao cao tai chinh hqp nh§t nay theo cac Chufi n m1,1·c KS toan �V �i �~�t� Nam, ChS d(> KS toan Doanh �n �g �h�i �~�p� �V�i �~ �t� Nam va cac quy dinh phap ly co li en quan dSn �v �i �~�c� l?p va trlnh bay bao cao tai chinh, va chiu trach �n�h�i �~ �m� vs kiSm soat n(>i b9 ma Ban T6ng Giam d6c T6ng Cong ty xac dinh la d n thiSt dS dam bao �v �i �~�c� l?p bao cao tai chi nh h9·p nhAt khong c6 sai s6t tr9ng ySu do gian l?n hay nh§.m lftn.

Trach �n�h�i �~ �m� cua �k�i �~ �m� toan vien

Trach �n�h�i �~ �m� cua chung toi la dtra ray kiSn vs bao cao tai chinh lw p nhAt nay �d�~�r �a� tren kSt qua kiSm toan cua chling toi. Chung toi da tlwc �h�i �~ �n� cong �v �i �~�c� kiSm toan theo cac ChuAn m1,1·c Ki Sm toan �V �i �~�t� Nam. Cac chuh �m�~�r �c� nay yeu d u chung toi tuan thu chuAn 1m,rc va cac quy dinh vs �d�~�o� dU-c nghS �n �g �h�i �~ �p� va l?p kS �h �o�~�c �h� va tlwc �h�i �~ �n� CUQC kiSm toan dS �d�~ �t� dtrQ"C SI)" dam bao hqp ly v8 �v �i �~�c� �l�i �~ �u� bao cao tai chinh hqp nhfr t c6 con sai s6t tr9ng ySu hay khong.

Cong �v �i �~�c� kiSm toan bao g6m �v �i �~�c� th1,1·c �h�i �~ �n� cac thu t1,1c �n�h �~ �m� thu th?p cac �b �~ �n �g� chu·ng kiSm toan vs cac s6 �l�i �~ �u� va cac thuySt minh trong bao cao tai chfnh. Cac thu t1,1c du·9·c Ill a ch9n �d�~ �r�a� tren xet doan cua kiSm toan vien, bao g6m danh gia rui ro c6 sai s6t tr9ng ySu trong bao cao tai chinh do gian l?n �h �o�~�c� nh§.m lft n. Khi tlwc �h�i �~ �n� cac danh gia rui ro nay, kiSm toan vien xem xet kiSm soat n(>i b(> cua T6ng Cong ty li en quan t6"i �v �i �~�c� l?p va trlnh bay bao cao tai chfnh trung tlwc va h9p ly �n�h �~ �m� thiSt kS cac thu t1,1c kiSm toan phu hqp v6"i tlnh hinh tlwc tS, tuy nhien khong �n�h �~ �m� m1,1c dich dtra ray kiSn v8 �h�i �~ �u� qua cua kiSm soat n(>i b(> cua T6ng Cong ty. Cong �v �i �~�c� kiSm toan cCing bao g6m �v �i �~�c� danh gia trnh thich hqp cua cac chf nh sach ks toan du·qc ap d1,1ng va ti nh hqp ly cua cac trO-c tinh ks .toan cua Ban T6ng Giam d6c T6ng Cong ty, c[ing nhtr danh gia �v �i �~�c� trlnh bay t6ng thS bao cao tai chi nh.

Chung toi tin �r�~ �n �g� cac �b�~ �n �g� chU-ng kiSm toan ma chung toi thu dtrqc la dfry du va thich l19p lam co· s& cho y kiSn ki Sm toan cua chung toi.

䭐䴀䜠䱩浩琀敤Ⱐ愠噩整渀愀浥獥汩浩瑥搠汩慢楬楴礠捯浰慮礠慮搠愠洀敭扥爠晩牭潦瑨攠䭐䵇湥瑷潲欠潦楮摥灥湤敮琠浥浢敲晩牭猠慦晩汩慴敤睩瑨䭐䵇䤀湴敲湡瑩潮愀氠䍯潰攀爀愀琀楶攠⠢䬀倀䴀䜠䤀湴攀牮慴楯湡氀销⤬ 愠卷楳猠敮琀楴礮䄀汬物杨琀猠爀敳牶敤⸠

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礠�k�i�~�n� 捵愠�k�i�~�m� 瑯慮癩敮吀栀敯礠歩匀渠捵愠挀桵湧瑯椀Ⱐ扡漠捡漠瑡椠挀桩湨栀㦷瀠湨琠꜀摡灨愀渠慮栠瑲畮朠瑬督癡栀焀瀠氀礀Ⱐ瑲敮捡挠歨楡焱ㄱ栠瑲潮朠祓甬瑩湨桩湨瑡椠挀桩湨瑷瀠湨ꝴ 捬✮ㅡ 吶渀朠䍯渀朠瑹偨慴 �d�i�~�n� I ⴀ䍯渀朠瑹呎䠀䠠䴀潴吀栀愀湨噩敮癡捡挠捯湧瑹捯渠琿椠渀条礠㌀ㄠ瑨慮朠㈠渀慭㈰ㄶⰠ欀却煵愠桯㽴摯湧歩湨搀潡湨癡汵甠挀桵礶渠瑩㡮 �t �~� 栀煰湨琠꜀瑲潮朠渀愀洠歓琠瑨甀挠捵渀朠湧慹Ⱐ灨甠栀煰癡椠捡挠䌀桵䄀渠洱Ⱳ挠䬀匠琀潡渠�Y�i�~�t� 乡洬䌀栀匠搹䭓瑯愀渠䑯慮栠�n �g �h�i �~�p� �V�i�~�t� 乡洠癡捡挠煵礠摩湨灨慰氀礠挶汩攀渠煵慮摓渠�v�i�~�c� 氀㽰癡瑲楮栠戀慹戀慯捡漠琀愀椠挀桩湨⸠

I. ' ;:.. , 噡渠摥捡渠湨慮 �m�~�m�h� 䌀桵渀朠瑯椠歨佮朠摵愠牡礠歩卮歩㙭琀潡渠湧漿椠瑲甠湨畮朠汵甠礠瑡椠周畹却浩湨㌨戩⠀楩⤀Ⱐ吀桵祓琠浩湨㌨戩⡩楩⤠癡周甀祓琠浩湨㔨戩瑲潮朠扡漠捡漠瑡椠挀桩湨桱瀠湨ꝴ⸠

吶渀朠䍯渀朠瑹偨慴 �d�i �~ �n� I 癡䍯渀朠瑹䌶灨渠꜀吀栀畹 �d�i�~�n� 䑡乨業 ⴀ䠀愀洠周甿渠ⴀ䑡䵩Ⱐ洀⠩琠捯渀朠瑹捯渠捵愠吶湧䍯渀朠瑹Ⱐ摡湧愀瀠摶湧灨畯뜀渀朠灨慰硩✮爠氀礠捨敮栠�l�~�c�h� 瑙最楡灨慴猀楮栠瑲潮朠最楡椠摯㽮硡礠�d�~�r�n�g� ca 戀愀渠捵愠捡挠捯湧瑲楮栠�d�i�~�n� �n �~ �m� 瑲潮朠兵礠栀伿䌀栠灨慴瑲椀㘀渠�d�i�~�n� 沵挠煵㙣最椀愠摵煣吀桵瑬氧㚷湧䌀桩湨灨甠灨攠�d�u�y �~ �t� 瑨敯桵㘀渀朠撧渠琿椠乧桩摩湨猶㠀㈯㈀〱㐀⽎䐀ⴀ䍐挀氧⸱愠䌀桩湨灨甠渀条礠㈵瑨慮朠㠠渀愀ㄱ㈀〱㐠⠀≎最桩摩湨㠲∀⤀㬠扥渠䌿湨搶Ⱐ吶湧䍯渀朠瑹癡䍯渀朠瑹挶灨Ꝯ �N�h�i�~�t� �d �i �~ �n� 兵慮朠乩湨Ⱐ浯琠捯渀朠瑹汩敮欀匀琠挀甀愠吶湧䍯渀朠瑹Ⱐ慰搱ⰱ湧硩✮爠氀礠挀栀攀湨 �l �~�c �h� 瑙最楡搀漠摡湨最椀愠氀㽩猶 du 捡挠歨潡渠洱ⰱ挠瑩㠀渠�t�~� 挶朶挠渀杯㼀椠�t �~� 汵礠歓摓渠渀条礠㌠I 瑨慮朠㈠湡洠㈰㔠瑨敯汭慮朠撧渠琿椠䍯渀朠癡渠猀㘠㌰〳⼀䉔䌭呃䑎渀条礠㠠瑨愀渀朠㌠湡洠㈰㘠⠀∀䍯渀朠癡渠㌀〰㌢⤠癡䍯渀朠癡渠猶㜸〶⼀䉔䌭呃䑎渀条礠㤠瑨慮朠㘠渀愀洠㈀〱㘠⠢䍯湧癡渠㜸〶∀⤠捵愠䉯呡椠捨楮栠瘸 �v�i�~�c� 硩✮爠氀礠挀栀攀湨 �! �~�c �h� 瑙最椀愠摯摡湨杩愠椀㼀椠捡挠歨潡渠ㄱㄱⰱ挠瑩㠀渠�t�~� 挶朶挠渀杯㼀椠�t�~ �,� 摵煣䌀桩湨灨甠挀栀꜀瀠瑨甀㼀渠琿椠䍯渀朠癡渠猶㈲㌹一倀䌀倀관䭔呈渀条礠㐠瑨慮朠㐠渀愀洠㈰㘠⠀∀䍯渀朠癡渠㈲㌹∀⤀㬠搶湧瑨慩Ⱐ吶湧䍯渀朠瑹慰搱ⰱ湧硩✮爠氀礠挀栀攀湨 �l �~ �c �h� 瑙最楡摯摡湨杩愠椿椠猶摵捡挠歨潡渠洱ⰱ挠瑩㠀渠�t�~� 挶朶挠渀杯㽩 �t �~� 琀㼀椠湧慹㌠I 瑨愀渀朠㈠湡洠㈀　ㄶ 瑨敯桵慮朠撧渠琿椠䍯渀朠癡渠猶 ㄱ ㌀⼀䉔䌭呃䑎湧慹㈳琀栀愀渀朠I 湡洠㈰㜠⠢䍯湧癡渠I I ㌠∀⤠癡䍯湧癡渠猶㔳㐴⼀䉔䌭呃䑎渀条礠㈵琀栀慮朠㐠渀慭㈰㜠⠀∀䍯渀朠癡渠㔳㐴∀⤠捵愠䉯呡椠挀桩湨癓 �v �i �~�c� 硩✮爠氀礠挀栀攀湨 �l �~�c �h� 瑙最椀愠摯摡渀栠最椀愠氀㽩欀栀潡渠ㄱㄬㅣ 瑩㡮 �t�~� 挶朶挠渀杯㼀椠�t �~� 捵㙩渀慭㈰ㄶⰠ摵煣䌀栠楮栠灨甠挀栀ꝯ 瑨甿渠琿椠䍯渀朠癡渠猶㈲⼀呂ⵖ偃倠渀条礠㘠瑨慮朠㌠渀慭㈀〱㜮

吀栀敯桬氧㚷渀朠撧渠捵愠乧桩搀楮栠㠲Ⱐ挀栀攀湨 �! �~�c �h� 瑹最椀愠灨慴猀楮栠瑲潮朠最楡椠摏㼀汬硡礠撵湧䍏✠扡渠摴牑❃ 最桩湨㼀渠癡漠琀愀椠歨潡渠≃栀攀湨 �l �~�c �h� 瑹最椀愠栀㘀椠摯愀椀∠摵❑❣ 灨愀渠愀湨瑲潮朠灨渠꜀∀嘀㘀渠挀栀氧⸀ㄠ獯桬椧甀∠癡摵띱挠灨慮戀㘠撧渠癡漠扡漠捡漠歓琠煵愠栀漿琠摯渀朠歩湨搀潡湨瑲潮朠瑨慩最椀愀渠歨潮朠煵愠㔠渀慭欶瑴爠歨椠捡挠捯渀朠瑲楮栠摩癡漠栀漿琠摯湧瑬渀洀渀朠洿椮

吀栀敯桵㘀뜀渀朠撧渠捵愠䍯渀朠癡渠㌰〳癡䍯湧癡渠㜸〶Ⱐ捡挠歨潡渠㘠捨敮栠�l�~�c�h� 瑙最椀愠摯摡湨杩愠氀㼀椠猀㘠摵挀甀㙩歹欀匠瑯愀渠渀慭捵愠捡挠歨潡渠洱ⰱ挠瑩㠀渠�t�~� 挶朶挠渀杯㼀椠�t�~� 琿椠渀条礠㌀ㄠ瑨慮朠㈠渀愀洠㈰ㄵ 搀汬✀儧䌠最桩湨㼀渠癡漠瑡椠歨潡渠∀䍨攀湨 �l �~�c�h� t:Y 杩愠栀㘀椠摯愀椀∠瑨甀潣 ∀嘶渠捨唠猦桬椧甀∬ 瑨慹癩癡漠∀䌀桩瀀桩瑡椠捨楮栀∬ 癡搀瑲煣灨愀渠戶癡漠挀桩灨椠湡洠㈰㔠楴湨ꝴ �b�~�n�g� 猶挀栀攀湨 �! �~�c �h� 瑙最椀愠捵愠捡挠歨潡渠湱摓渠汷渠瑲愠瑲潮朠湡洠㈰㘠癡摡洠扡漠歓琠煵愠猀愀渠硵ꝴ 欀楮栠摯慮栠歨潮朠㘀Ⱐ猶捯渠氀㼀椠摴牑❃ 瑨敯摯椠癡琀椀印 �t�~ �I �C� 瀀栀愀渠戶瑲潮朠瑨愀椠最椀慮歨潮朠煵愠㔠渀慭⸠䐶渀朠瑨慩Ⱐ䍯渀朠癡渠㜸〶捬楮朠捨漠灨数吀㘀渀朠䍯渀朠瑹搀甀煣琀椀匀瀠琀ㄬ挠灨慮戶猀㘠㘠挀栀敮栠�l�~�c�h� 摡湨杩愠氀㼀椠捡挠歨潡渠洱ⰱ挠瑩卮 �t�~� 挶朶挠渀杯㽩 �t�~� 汩椀礠歓摓渠渀条礠㌱瑨慮朠㈠渀愀洠㈀〱㐠歨潮朠焀甀愠㔠渀愀洠⡴甠㈰㔠搀匀渠㈰㤩⸠

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.:;

Theo lm6'ng d§n cua Cong van 1113 va Cong van 5344, cac khoan 16 chenh �l�~�c�h� cy gia do danh gia �l �~�i� s6 du· cu6i ky kS toan nam cua cac khoan �m�~�1 �c� tiSn �t�~� c6 g6c ngo?i �t�~� �t�~ �i� ngay 31 thang 12 nam 2016 du'Q'c ghi �n�h �~ �n� vao tai khoan "Chenh �l �~�c �h� cy gia h6i doai" thuc')c "V6n chu so hfru", thay vi vao "Chi phi tai chfnh'', Vcl dU'Q'C phan b6 VclO chi phi nam 20 J 6 ft nhi1t �b�~�n�g� s6 chenh �]�~�c �h� cy gia Cua Cac khoan nq dSn lwn tra trong nam ㈰ㄠva dam bao kSt qua san xui1t kinh doanh khong 16, s6 con l?i du·9·c theo doi va tiSp �t�~�1 �c� phan b6 trong thoi gian khong qua 5 nam.

Hu6'ng d§n CLla cac cong van nay c6 卉䨠khac �b�i�~�t� so v6'i Thong 瑵 200 �h�i �~�n� hanh. Anh lmc'mg cua �v�i�~�c� ap d1,mg chinh sach kS toan nay dSn bao cao tai chinh hqp nhi1t cho nam kSt thuc ngay 31 thang 12 nam 2016 duqc trinh bay �t �~ �i� ThuySt minh 3(b)(ii), ThuySt minh 3(b)(iii) va ThuySt minh 5(b) cua bao cao tai chinh hQ'p nhi1t.

Dam Xuan Lam Gi§y chfrng �n�h �~ �n� dang ky hanh nghS kiSm toan s6: 0861-2013-007-1 偨㘠吶湧䝩慭瑩摥 Ha Nc')i, 2 7 -04- 2017

Ph?m Thi Thuy Linh Gil1y chfrng nMn dang ky hanh nghS kiSm toan s6: 3065-2014-007-1

5

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呂湧䍯湧瑹偨慴 �d�i�~�n� ㄠⴀ䍯湧瑹呎䡈䵱琠周慮栠噩敮癡捡挠捯湧瑹捯渠䉡湧捡渠搦椠�k�~� 瑯慮根瀠湨楴 �t�~�i� 湧慹㌱瑨慮朱㈠湡洠㈰ㄶ

�M�~�u� 䈠〱 ⴀ䑎⽈丠⡂愀渠栀捭栠瑨敯周潮朠瑵猶㈰〦㈰㈀㈰㐀⼀䩔ⵂ呃

湧慹㈲ㄲ㈰ㄴ 捵愠䈹呡椠捨楮栩

䵡 I. 周畹整㌱⼱㈯㈰ㄶ ⼱㈰ㄶ I. 獯浩湨 VND 噎䐠

呁䤠十丠

呡椠獡渠�n�g�~�n� �h�~�n� 〠㜮㘵㜠⸲㘴⸴㐴⸶㈳㘀⸹㠸⸵㜰⸵㌲⸳ㄳ ⠱〰㴠ㄱ〠+ ㄲ〠+ ㄳ〠+ ㄴ〠+ ㄵ〩

�T�i�~�n� 癡捡挠歨漀愀渠瑴牏❮朠摕❏❮朠�t�i�~�n� ㄱ〠㐠ㄮ㐸㜠⸀㤰㠮㠳㤮㐷〠㌵㐮㈵㐮㠸㜮㔱㘠�T�i�~�n� ㄱㄠㄮ㐴㔮㠶㈮㠀㘮㘴〠㌀㜮㔴㈀⸸㤷⸀㌳䍡挠歨潡渠瑵愀渀朠摵愀渀朠�t�i�~�n� ㄱ㈠㐲⸰㐶⸰㈲⸸㌰㌶⸷ㄱ⸀㤹〮㌸㌠

�:�D�~�u� 瑴爠瑡椠捨楮栠�n�g�~�n� �h�~�n� ㄲ〠ㄮ㐲㜮〰㔮ㄹ〮㐸㈠ ⸀㔱㘀⸀㔷㠮〹㠮㜠㐷昩ꝵ 瑵 �n �~ �m� 最楦爠摓渠渀条礠摡漠琀睮 ㄲ㌠㔨愩氠⸴㈷⸰〵⸀㤰⸴㠲ㄮ㔱㘀⸀㔷㠮〹㠀⸀㜴㜠

䍡挠歨潡渠�p�h�~�i� 瑨甠�n�g�~�n� �h�~�n� ㄳ〠㈮㠵㜮㔲㈮㜷㠀⸠㜳㜠㌮㔲㜮ㄹ㠮〸㐮㌰㜠偨慩瑨甠渀条渠�h�~�n� 捵愠歨慣栠桡渀朠㌀ㄠ㘠 ⸀㠸㠮㈸㔮〶㌮㔵㔠㈮㌶⸀㜀㐮㘰㤮〶㈠呲愠瑲渀♣ 挀桯湧唢㱊椠扡渠�n�g�~�n� �h �~ �n� ㌲㜠㌳㐮㈲㔠⸳〳 ⸶㐰 ⸀㘵⸴ㄷ⸹ㄲ⸴㔶偨愀椠瑨甠�n �g�~ �n� 汷渠歨慣 ㄳ㘠㠠㘳㔮〱㈮㐱ㄮ㔴㈠㈲㔮㤷㜮㘶㠮㘸㤠�D�~�r� 灨潮朠瀀栀愀椠瑨甠�n �g�~ �n� 䥷渠歨㘠摯椠 ㄳ㜠 ⠳ 㜲⸀㔮㤰〩

䡡湧瑣㍮ Ⰰ歨漠 ㄴ〠㤠ㄮ㐹㤮㔶㤮㈳〮㐹㔠㜰ㄮ㔷㈮ㄱ㔀⸱㐀㜠䠀愀渀朠瑯渠欀栀漠 ㄴㄠㄮ㔱㔀⸲㔮㠶㈮㤸㈠㜀㜮㈀㠮㜴㜮㘳㐠�D�~�r� 灨潮朠杩愀洠最椀愠桡湧琶渠歨漠㐹 ⠠㔮㘀㐶⸶㌲⸴㠷⤠ ⠠㔮㘴㘮㘳㈮㐸㜩

呡椠獡渠�n�g�~�n� 桡渠歨慣 ㄵ〠㌸㔀⸀㈵㠮㐰㔮㐳㤠㠸㠮㤶㜠⸳㐶⸀㔹㘠. ✠䌀桩灨椠瑲愠瑲渀♣ 渀条渠�h�~�n� 㔀ㄠ㐮㘹㘮㤲⸸㜹ㄮ㜲㈮㘰㌮㘀㌠吀業攠最椀愠瑲椠最楡瑡渀朠摵㤀띣 歨晲甠瑲琡㔲㌴㐮〱㈮㌲㌠⸀㘶㠷㜮㌰㈮㈳㤮㤷㐠吀桵猠癡捡挠歨潡渠歨慣灨慩瑨甠一栀愠湵㚷挠㔳㐨愩㌶⸀㔴㤀⸀㠸㤮㌹㐠㤀⸀㤴㈀⸀㔰㌮〰㤠

䍡挠琀桵祩琠浩湨瑬楮栠kem 氀愠戹灨煮栀挻瀠瑨慮栠捵愠扣楯捡漠琀慩挀桩湨桯瀠湨摴湡礠

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T6ng Cong ty Phat �d�i�~�n� 1 - Cong ty TNHH M()t Thanh Vien va cac cong ty con Bang can d6i �k�~� toan h

Tfing Cong ty Phat �d�i�~�n� 1 - Cong ty TNHH M(}t Thanh Vien va cac cong ty con Bang can d6i �k�~� toan h9·p �n�h�~�t� �t�~�i� ngay 31thang12 nam 2016 �(�t�i�~�p� theo)

NGUONVON

NQ PHAI TRA (300 = 310 + 330) NQ' ngin �h�~�n�

Phai tra ngLTcri ban ngin �h �~�n� NgLTai mua tra tiSn tm6·c ngin lwn �T�h�u�~� va cac khoan phai n()p Nha nlf6"c Phai tra ngLTcri lao d()ng Chi phf phai tra ngin lwn Phai tra ngin lw n khac Vay ngin lwn Quy khen tlmong, phuc !qi

NQ' dai �h �~�n� Phai tra ngLTcri ban dai �h �~�n� Vay dai �h �~�n�

VON CHU SO HUU (400 = 410 + 430) van ch ti so· hfru

v6n g6p v6n khac ctia chti so hfru Chenh �! �~�c �h� cy gia h6i doai Quy dfiu tlf phat triSn Quy khac thu()c v6n chti so hfru Lqi �n�h�u �~�n� sau �t �h �u�~� chu·a phan ph6i - 䱎協捨唧愠灨楩渠�p�h�~�i� 瑊楮捵㙩湡洠汲略牣 - 䱎協挀桵愠灨楩渠灨㙩湡洠湡礠Ngu6n v6n dfiu tlf xay d1Jng C(J ban Lqi f ch c6 dong khong kiSm soat

�N�g �u �6�~� kinh phi va cac quy khac Nguon kinh phf Ngu6n kinh phi da hinh thanh tai san c6 d!nh

TONG NGUON VON (440 = 300 + 400)

Ma sA

300

310 311 312 313 314 315 319 320 322

330 331 338

400

410 411 414 417 418 420 421 㐲污㐲汢 422 429

430 431

432

440

2 7 -04- 2017 Ngtro·i �l �~�p�:�

�M�~�u� B 01 - DN/HN ⡂慮桩浨汨敯周潮朠䥕✠獊㈰〦㈰㈱㈰ㄴ⼀呔ⵂ呃

湧慹㈲ㄱ㈱㈰ㄴ 捵愠䈀㱽呡椠捨楮栩

I. Thu yet minh

13

14(b)

15 16

l 7(a) 18

13 l 7(b)

19 20

21

19

31112/2016 VND

92.911.641.304.146

24.966.090.943.973 7 .691.291.248.845

6.227.538.152 314.497.204.296 209.272.533.274 937.149.573.592

8.465. 722.460.194 7.174.541.728.837

167.388.656.783

67 .945.550.360.173

67.945.550.360.173

13.882.809.995.895

13.882.809.995.895 14.656.966.073.120

75.375.183.113 (2.937.397.981.482)

153.872.031.212 116.155.327.104

1.094.890.346.705 㤸〮㤴㘮㌶㤮㈷㘠氠氠㌮㤴㌀⸹㜷⸴㈹ 679.025.055.421 43.923.960.702

106. 794.451.300.041

�- �~ �"�"�-�- �1 �N�H�-�W�·�

1/1/2016 VND

87.187.695.140.399

26. 768.691.908. 751 10.165.999.285.463

4.373.262.761 152.918.879. 782 196.302.648.258

1. 720. 71 1.228.526 7.586.064.421.667 6.796.306.356.341

146.015.825.953

60.419.003.231.648 275.498.160.228

60.143.505.071.420

13.922. 7 59 .872.871

13.921.503. 724.022 14.539.732.869.683

49.093.759.720 (2.771.037.248.408)

164.171.788.372 107.205.009.380

1.025 .057 .871.239 㜶ㄮ㌲㔮㔵㔮㐹㜠㈶㌮㜳㈮㌱㔮㜴㈠767.350.478.418 39.929.195.618

1.256.148.849 166.200.323

1.089.948.526

101.110.455.013.270

Nguyen �T �i �~�n� Dung 䭩汯慮 ㄶ湧栨奰

Nguyen �M�~�n�h� Hu§n 呲畯湧扡渠呡椠捨普栠䭩汯慮

Nguyen Khic Sun 告湧䜀楡洠瑊䩣

䍡挠ㅨ畹楴浩湨瑬普栠步洠污戼素灨煮栨奰瑨慮栠捵愠扩瑯捡漠污椠捨普栠栨奰湨搱湡礠8

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䑯慮栠瑨甠扡渠桡湧癡捵湧摰搡捨瘹

䝩愠癁渠桡湧扡渠癡捵湧摰搡捨瘹

䱑❩ nhu~n 村瀠⠲〠㴠〱 ⴀㄱ⤠䑯慮栠瑨甠ho~t 搨⥮朠瑡椠捨楮栠䌀桩灨椠瑡椠捨楮栠

Trang t/6: Chi phi !iii vay 偨晩渠污椀⼀⠀㘩瑲潮朠捯湧 ty 氀楥渠k~t 䍨椠灨椠煵愀渠ly 摯慮栠nghi~p

䱑❩ nhu~n 瑨畩渠tir ho~t 摑湧歩湨摯慮栠笳〠㴠㈰ + ⠲ㄠⴀ㈲⤠+ ㈴ ⴀ㈶素

周甠nh~p 歨慣䌀栀椠灨椠歨慣

K~t 煵愠瑩爠ho~t 搹湧歨慣 ⠴〠㴠㌱ ⴀ㌲⤠䱑❩ nhu~n k~ 瑯慮瑲派❣ thu~ ⠵〠㴠㌰ + 㐰⤠䍨椠灨椠thu~ 呎䑎 hi~n 桡湨

䰹뜀椠nhu~n 獡甠thu~ 呎䑎 ⠶〠㴠㔰 ⴀ㔱⤠

偨慮扡㨠

䱑❩ nhu~n 獡甠thu~ 捵愠挶摯湧捯渀朠瑹浴琠

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M~u 䈠〲 ⴀ䑎⽈丠(Ban hGnh thea Thong tu s6 200&20212014/TT-BTC

ngay 2211212014 cua B() Tai chfnh)

䵡 Thuy~t ㈰ㄶ 噎䐠

㈰ㄵ 噎䐠獁浩湨

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㈴ ㄴ⸶ㄸ⸵ㄹ⸳㔰⸹〲㜮ㄳ㔮ㄶ㈮㐶㤮㔠

㌮㌸ㄮ㈱㐮㐳㤮㜹㠠

㈵㈹㈮㔶㌮㔹㔀⸷㔵㈶㌮ㄳ㈮㈴ㄮ㤶㜮㜷ㄠ

2.301.318.059.074 㠲⸹㐹⸀㜱㌀⸀ㄵ㌠

㈷㌹㔮㔹㈮㌷㌮㐸㤠

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⠲⸳㐲⸴㘱⸶〱⤠

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ㄱ㜮㠴ㄮ㌴㐮㈠

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㐮㈀〮㘀㤮㌱㐠

㈮㜶〮㈱㈮ㄳ㠀⸀㜲㘠

ㄳ㌀⸹〵 ⸀㌲㌮〳ㄠㄮ㐸㠮〵 ⸱㌷⸀ㄱ㜠1.114. 795.095.877 ⠵㌸⸶㔳⸲㈱⸀㘴㔩㌰㌮㔹㠮〴㤠⸴㌠㜠

㔶㌮㜶ㄮ〵㌀⸀㔵㠠

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Nguy~n Ti~n 䑵渀朠Ki taan tdng hQp

Nguy~n M~nh 䡵Ꝯ Tru-img ban Tai chfnh Ki taan

Cac thuyit minh tlfnh kem lab() phgn hr;p thanh ciia baa caa tai chinh hQp nhdt nay 9

TBng Cong ty Phat �d�i�~�n� 1 - Cong ty TNHH MQt Thanh Vien va cac cong ty con Bao cao lll'u �c�h�u�y�~�n� �t�i�~�n� �t�~� hQ'P �n�h�~�t� cho nam �k �~�t� thuc ngay 31 thang 12 nam 2016 (Phll'o·ng phap gian �t�i�~�p�)�

�M�~�u� B 03 - DN/HN (Ban hanh theo Thong tu s6 200&20212014/TT-BTC

ngay 2211212014 cua B(> Tai chfnh)

Ma �T�h�u�y�~�t� s6 minh

2016 VND

2015 VND

LU'U CHUYEN TIEN �T�U�H�O�~�T� D phqn h9p thanh ciia Mo cao tai chfnh h9p nhdt nay 10

1

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呂湧䍯渀朠瑹偨慴 �d�i�~�n� ㄠⴀ䍯湧瑹呎䡈䵑琠周慮栠噩敮癡捡挠捯湧瑹捯渠䉡漠挀愀漠䥕❵ �c�h�u �y�~ �n� �t�i�~�n� �t�~� 桑❰ �n�h�~�t� 捨漠湡洠 �k�~�t� 瑨畣湧慹㌱瑨慮朠ㄲ 渀愀洠㈰ㄶ ⡐桵띯뜀湧灨慰杩慮 �t�i�~�p�- �t�i�~�p� 瑨敯⤠

䴡極䈠〳 ⴀ䑎⽈丠(Ban hanh theo Thong tu s6 200&20212014/ TT-BTC

ngay 2211212014 cua B9 Tai chfnh)

䵡 �T �h�u�y�~�t� 猶浩湨

LUU 䌀䡕夀䔀丠呉䕎呕 �H�O�~� 吠䑑乇呁䤠䍈楎䠠

�T�i�~�n� 瑨甠瑵뜠摩癡礠㌳ �T�i �~ �n� 瑲愠湱朶挠癡礠㌴ �T �i �~ �n� 瑲愠挶琨爀挠捨漠挀㘠摯湧歨漀渀朠�k�i �~ �m� 獯慴㌶

䱴牵 �c�h�u�y�~�n� �t�i�~�n� 瑨畁渠瑩爠�h�o�~�t� 摑湧瑡椠捨楮栠

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一最甀祓渠吀椀㘀渠䑵渀朠Kd loan t6ng h9p

一最甀祓渠�M�~ �n�h� 䡵渠꜀Kd loan tru"

呦楮朠䍯湧瑹偨慴 �d�i�~�n� ㄠⴀ䍯湧瑹呎䡈䵃⥴ 周慮栠噩敮癡捡挠捯渀朠瑹捯渠�T�h�u�y �~ �t� 浩湨扡漠捡漠瑡椠捨楮栠桱뜀瀠湨晩琠捨漠湡洠 �k�~�t� 瑨畣湧愀礠㌀瑨慮最ㄲ 湡洠㈰ㄶ

�M�~�u� 䈠〹 ⴀ䑎⼀䡎 (Ban hanh theo Thong tus6 200&20212014/ TT-BTC

ngay 2211212014 cita B

呁湧䍯湧瑹偨慴 �d�i�~�n� ㄠⴀ䍯湧瑹呎䡈䴨⥴ 周慮栠噩敮癡捡挠捯湧瑹捯渠�T�h�u�y�~�t� 浩湨扡漠捡漠瑡椠捨楮栠桱띰 �n�h�~�t� 捨漠湡洠 �k�~�t� 瑨畣湧慹㌱瑨慮朠ㄲ 湡洠㈰ㄶ �(�t�i�~�p� 瑨敯⤠

⡤⤠ �C�~ �u� 瑲略呁湧䍯湧瑹

䵩極䈠〹 ⴀ䑎⽈丠(Ban hanh theo Thong tic s6 200&20212014/TT-BTC

ngay 2211212014 cita B9 Tai chinh)

�T�~ �i� 渀条礠㌠ㄠ瑨慮朠ㄲ 湡洠㈰ㄶⰠ吶湧䍯渀朠瑹挶 ㄲ 摡渠瘀椠瑮Ⱳ挠瑨畯挠⠠䤱⼲　㘺㈠摡渠癩 �t�r�~�r�c� 瑨畯挩湨甠獡町

锠噡渠灨潮朠Ca 煵慮吶湧䍯渀朠瑹㬠锠䍯渀朠瑹周畹 �d�i�~�n� 卯湧呲慮栻

锠䍯渀朠ty 周畹 �d�i�~�n� 䉡渠噥㬠锠䍯湧瑹周畹 �d�i�~�n� 䐶湧乡椀㬠

锠䍯渀朠ty 周畹 �d�i�~�n� �D�~�i� 一楮栀㬠锠䍯湧 ty �N�h �i �~�t� �d�i�~�n� 䑵祥渠䡡椠㬠

锠䉡渠兵慮氀礠�D�~� 慮 �N�h�i�~�t� �d�i �~ �n� ㌻锠䉡渠兵慮氀礠�D�~� 慮周畹 �d�i�~�n� ㈻

锠䉡渠兵慮氀礠�D�~� 慮周畹 �d�i�~�n� ㌻锠 �D�~� 慮瑨畹 �d�i�~�n� �D�~�i� 乩湨Ⱐ䐶湧乡椠㌬㐻锠 �D�~� 愀渠啯湧䉩浯牯湧䨀㬠癡锠 �D�~� 愮渠啯湧䉩浯爀漀渀朠㈮

�T�~�i� 渀条礠㌱瑨慮朠ㄲ 湡洠㈰ㄶⰠ吶湧䍯渀朠瑹挶㈠捯渀朠瑹捯渠⠱⼱⼲〱㘺㈠捯湧瑹捯温瘶椠瑨潮朠瑩渠挀桩 �t�i�~�t� 湨甠獡町

䍯湧瑹捯渠摰ㄠ䍯湧 ty 䌶灨Ꝯ 吀桵礠�d �i �~�n� 䑡一桩洠ⴀ䡡洠 �T�h �u �~ �n� ⴀ䔾愠䵩

䍯湧瑹捯渠摰㈠䍯渀朠瑹䌶灨Ꝯ 周畹 �d�i�~�n� �H�~� 卯渀朠偨愠

�H�o�~�t� 搨絮朠獡渠�x�u�~�t� 歩湨摯慮栠捨楮栠

卡渠硵ꝴ 癡歩湨摯慮栠�d�i�~�n� 湡湧

�H�o�~�t� 搨絮朠獡渠�x�u�~�t� 歩湨摯慮栠捨楮栠

卡渠砀甀ꝴⰠ�t�r�u�y�~�n� 瑡椠癡灨慮灨㙩 �d�i�~�n�

㌱⼱㈯㈰ㄶ 癡ㄯㄯ㈰ㄶ % 獏✠桦牵瑮挠�t�i�~�p�

㤹Ⰰ㤳┠

┠ �q�u�y�~�n� b.;. .{.t ㅥ甠煵祥

㤹ⰹ㌥

㌱⼱㈯㈰ㄶ 癡ㄯㄯ㈰ㄶ % 獏✠桦牵杩慮 �t�i �~�p�

;:. ┠煵祥渠b.;. .{.t ㅥ甠煵祥

㜵Ⰰ〵 ┠ 㜰┠

�T�~ �i� 渀条礠㌀ㄠ瑨慮朠ㄲ 湡洠㈰ㄶⰠ吶湧䍯渀朠瑹挶㐠捯湧瑹汩敮 �k�~�t� (I 11120 16: 㐠挶湧瑹氀楥渠�k�~�t�)� 摴牣㭣 �l�i �~�t� 步瑲潮朠周畹却浩湨㔨戩⸠

�T�~ �i� 湧慹㌀琀栀愀渀最㈠渀慭㈰㘬吶湧䍯渀朠瑹癡捡挠挶渀朠瑹捯渠挶㌮㔳㠠湨慮癩攀渠⠱⼱⼀㈰ㄶ㨠㈮㠷ㄠ湨慮癩敮⤮

㌠

T Bng Cong ty Phat �d�i�~�n� 1 - Cong ty TNHH Mi}t Thanh Vien va cac cong ty con �T�h�u�y �~ �t� minh bao cao tai chinh h

Tang Cong ty Phat �d�i�~�n� 1 - Cong ty TNHH M{>t Thanh Vien va cac cong ty con �T�h�u�y�~ �t� minh bao cao tai chinh hQ'P �n�h�~�t� cho nam �k�~�t� thuc ngay 31 thang 12 nam 2016 �(�t�i�~�p� theo)

Mfiu B 09 - DN/HN (Ban hanh theo Thong tu s6 200&20212014/TT-BTC

ngay 2211212014 cua B(J Tai chinh)

3. Tom �t�~�t� nhii'ng chinh sach �k�~� toan chu �y�~�u�

Sau day la nhfrng chfnh sach kS toan chu yS u duqc T6ng Cong ty va cac cong ty con ap d\lng trong �v�i�~�c� �l �~�p� bao cao tai chfnh h9·p �n�h �~ �t� nay.

(a) Co· sO' hQ'P �n�h�~�t�

(i) Cong ty con

Cong ty con la cac dan vi chiu SIJ �k�i �~ �m� soat cua T6ng Cong ty. Bao cao tai chfnh cua cong ty con duqc hqp nhfit trong bao cao tai chinh hqp nhfit �k �~� tu ngay �k �i �~ �m� soat �b�~�t� dAu c6 �h�i �~ �u� lµc cho t&i ngay �q�u�y�~�n� �k�i�~�m� soat chfim dUt.

(ii) L

TBng Cong ty Phat �d�i�~�n� 1 - Cong ty TNHH M()t Thanh Vien va cac cong ty con �T �h�u�y�~�t� minh bao cao tai chinh hq·p nh§t cho nam �k�~�t� thuc ngay 31thang12 nam 2016 �(�t�i�~�p� theo)

(b) �N�g�o�~�i� �t�~�

⡩⤠ Ctic giao djch b&ng ngo{li �t�~�

M§u B 09 - DN/HN ⡂慮桡湨瑨敯周慮朠瑵猶㈰〦㈰㈀㈰ㄴ⼀呔ⵂ呃

湧慹㈲ㄲㄲ〱㐠捵愠䈼⤠呡椠挀桩湨⤠

Cac giao dich �b�~�n�g� cac dO'n vi ti €n khac VND trong nam duqc quy d6i sang VND theo cy gia xiip xi v&i cy gia thl!c t€ �t�~�i� ngay giao dich.

Cac khoan m1,1c tai san va nq phai tra c6 g6c �b�~�n�g� dO'n vi ti€n �t�~� khac VND duqc quy a6i sang VND theo cy gia mua chuySn khoan (tai san) va ban chuySn khoan (nQ' phai tra) ct'.ta ngan hang thtrO'ng �m�~�i� nO'i T6ng Cong ty va cac cong ty con tlmcmg xuyen c6 giao djch �t�~�i� ngay kSt thuc ky kS toan nam.

�N�g�o�~ �i� trU- chfnh sach kS toan ap d1,1ng ri eng duqc trlnh bay dtr&i day, cac khoan chenh �l �~�c �h� cy gia h6i doai OU'Q'C ghi �n�h �~ �n� vao bao cao kSt qua �h �o�~ �t� d('mg kinh doanh.

(ii) Chenh �/�~�c�h� tY giti phtit sinh trong giai tlo{ln xay tlf!,'llg CO' ban cua ctic cong trinh �d�i�~�n� nlim trong Quy ho{lclt phtit triin difn /f!.'C quiJc gia

Theo lm&ng d§n �t�~�i� Nghi dinh s6 82/2014/NO-CP ct'.ta Chfnh pht'.t ngay 25 thang 8 nam 2014 ("Nghi dinh 82"), cac cong trlnh �d�i�~�n� �n�~�m� trong Quy �h�o�~�c�h� phat triSn �d�i �~ �n� �l�~�r�c� qu6c gia OU'Q'C Thu ttr&ng Chinh pht'.t phe �d�u �y�~ �t �,� chenh �l �~�c �h� cy gia phat sinh trong giai �d�o�~�n� xay d1,1·ng co· ban du9·c ghi �n�h �~ �n� vao tai khoan "Chenh �l �~�c �h� cy gia h6i doai" duqc phan anh trong phAn "V6n cht'.t so hU-u" va se duqc phan b6 dfin vao bao cao k€t qua �h �o�~�t� d('mg kinh doanh trong tho·i gian khong qua 5 na111 ks tu khi cac cong trlnh di vao �h �o�~�t� d('mg thuO'ng �m�~�i�.� Hu6·ng d§n ct'.ta Nghi dinh 82 c6 SI! khac �b�i �~ �t� so v&i lm&ng dfrn ct'.ta Thong tu s6 200/2014ITT-BTC hu6'ng d§n Ch€ d9 KS toan Doanh �n �g �h�i �~ �p� ct'.ta 89 Tai chfnh ngay 22 thang 12 nam 2014 ("Thong tu 200") ma theo d6 cac khoan chenh �l �~�c �h� cy gia nay phai dtrqc ghi �n�h �~ �n� vao bao cao kSt qua �h �o�~ �t� d9ng kinh doanh trong ky phat sinh.

N€u Nh6m Cong ty ap d1,1ng ghi �n�h �~ �n� chenh �! �~�c �h� cy gia phat sinh trong giai �d�o�~�n� xay dl!ng 捡 ban nhiit quan theo Thong tu 200 qua cac nam thi ph§n chi phf tai chfnh va lqi �n�h�u �~ �n� tnr&c thu€ ct'.ta Nh6m Cong ty cho nam k€t thuc ngay 3 I thang 12 nam 2016 se lfi n lu9t tang va gia111 cung m('>t khoan la 264.835.907.392 VND (cho nam k€t tht'.tc ngay 31thang 12 nam 2015: tang va gia111 tuO'ng l'.rng la 1.707.826.109.253 VND), s6 16 chenh �l �~�c �h� cy gia thS �h�i �~ �n� o tai khoan "Chenh �l �~�c �h� cy gia h6i doai" trong ph§n "V6n cht'.t so· hi1'u" va "Lqi �n�h�u �~ �n� sau thu€ clma phan ph6i" tren bang can a6i k€ toan hqp nhfi t ct'.ta T6ng Cong ty �t�~�i� ngay 31 thang 12 nam 2016 se cung giam 1.972.629.134.530 VND (1/1/2016: 1.707.826.109.253 VND).

(iii) Chenh lfc/1 tY giti do tlanh gia /{Ii siJ du· cac khoiin mf!.c tiin tf co giJc ngo{li tf �T�~�i� ngay I thang I nam 2016, trong s6 du ct'.1a khoan m1,1c "Chenh �l �~�c �h� cy gia h6i doai" c6 274.586.284.3 19 VND la khoan chenh �l �~�c �h� cy gia do T6ng Cong ty �n�h �~ �n� ban giao tu �T�~ �p� doan �O�i �~ �n� �l�~�r �c� �V�i�~�t� Nam ("EVN") khi thanh �l �~�p� T6ng Cong ty vao ngay I thang l nam 2013. Day la khoan chenh �l �~�c �h� cy gia phat sinh tu �v �i �~�c� danh gia �l �~ �i� cac khoan �1�1�1�~�1 �c� ti €n �t�~� c6 g6c �n �g�o�~ �i� �t�~� trong giai �d�o�~�n� �v�~ �n� hanh tlmong �m�~�i� ct'.ta cac di! an duqc EVN ban giao cho T6ng Cong ty. Tnr6·c ngay 1 thang I nam 2012, tilt ca cac khoan chenh �) �~�c �h� tY gia phat sinh tlr �v �i �~�c� danh gia �l �~ �i� cac khoan m1,1c ti€n �t�~� c6 g6c ngol;} i �t �~� OU'Q'C xt'.r ly theo htr6ng d§n ct'.ta Thong tu s6201/2009/TT-BTC ngay 15 thang 10 nam 2009 ct'.ta B9 Tai chfnh ("Thong tu 20 I") tnr&c khi ban giao cho T6ng Cong ty. Theo d6, n€u �v�i �~�c� h?ch toan chenh �l �~�c �h� cy gia h6i doai phat sinh tu· �v �i �~�c� danh gia l?i s6 du cu6i nam ct'.ta cac khoan n9· phai tra �b�~�n�g� ngo?i �t �~� vao chi phf lam cho k€t qua kinh doanh ct'.ia dO'n vi bi 16 thl c6 thS phan b6 m9t ph§n chenh �! �~�c �h� ty gia cho nam sau dS dO'n vi khong bi 16 nlmng mi'.J'c lwch toan vao chi phf trong nam it nhilt cCing phai �b�~�n �g� chenh �l �~�c �h� cy gia ct'.1a s6 dtr ngo?i �t�~� dai h?n phai tra trong nam d6. L6 chenh �l �~�c �h� cy gia cho· phan b6 duqc ghi �n�h �~ �n� trong khoan m1,1c "Chenh �l �~�c �h� ty gia h6i doai" thu('>c "V6n cht'.t so hCh1" va du9·c ghi �n�h �~ �n� vao bao cao k€t qua �h �o�~�t� d('>ng kinh doanh trong thoi gian khong qua nam nam.

16

�~� 挠\

呦椀渀朠䍯渀朠瑹倀栀愀琠�d�i�~�n� ㄠⴀ䍯湧瑹呎䡈䵱琠吀栀慮栠噩敮癡捡挠捯湧瑹捯渠�T�h�u�y�~�t� 浩湨扡漠捡漠瑡椠捨楮栠桑❰ �n�h�~�t� 捨漠湡洠 �k�~�t� 瑨畣湧慹㌱瑨慮朠ㄲ 湡洠㈰ㄶ �(�t�i�~�p� 瑨敯⤠

�M�~ �u� 䈠〹 ⴀ䑎⽈丠⡂愀渠桡湨瑨敯周潮朠瑵㨠猶㈰〦㈰㈀㈰ㄴ⼀䥔ⵂ呃

湧慹㈲ㄱ㈱㈰ㄴ 捩瑡䈹呡椠捨普栀⤠

䬀匠瑬爠欀礠欀耠瑯慮湡洠歓琠琀栀琧挠渀条礠㌀ㄠ瑨愀渀朠㈠渀愀洠㈀〱㈬煵礠摩湨瑲敮挀畡周漀渀朠瑵㈀〠䤠摡栀却 �h�i �~ �u� 䥶띣 歨椠㠹呡椠挀桩湨扡渠栀慮栠周潮朠瑴爠猶㜹⼲　㉉呔ⵂ呃湧慹㈴瑨慮朠䤠〠渀慭㈀〱㈠煵礠摩湨瘸最桩 �n�h �~ �n �,� 摡湨最椀愬砀琢氀礠捡挠歨漀愀渠挀栀攀湨 �!�~�c�h� t)r 最椀愠栀㘀椠摯慩 �t�~�i� 摯慮栠�n �g �h�i �~ �p� ⠀≔栀漀渀朠瑴爠㜹∩⸠周敯煵礠摩渀栠捵愠周潮朠瑴爠㜹Ⱐ猶摴爠挀汭愠灨愀渠戶栀却捵愠歨潡渠㘠挀栀攀湨 �! �~�c �h� 琀礠最椀愠瑲潮朠捡挠渀慭瑲渶띣 捦潧挠桯慮 �l �~ �i� 瑨敯煵礠摩湨捴✮愠吀栀漀渀朠瑴爠㈰ㄠ獥瑩印瑶挠摴牧挠灨慮戶瑲潮朠瑨慩最椀愀渠灨愀渠戀㘠捯渠氀㼀椠瑨敯摩℠歩卮扡渠摡甮儀甀礠摩湨瑲攀渠捵愠吀栀漀渀朠琀汦㈰䤠癡㜹挶匀汦歨慣 �b�i�~�t� 瘶❩ 䌀桵晩渠䥔䥉䩃䮀瑯慮 �V�i �~ �t� 乡洠猶 ⠀∀噁匠䥏∀⤠ⴀ≁湨桴爀☀渀朠捵愠�v �i �~�c� 瑨愀礠搀㘀椠t)r 杩愠栀㘀椠摯愀椀∠洀愠瑨敯搶捡挠欀栀潡渠挀栀攀湨 �l �~�c �h� t)r 最椀愠渀慹瀀栀慩摴牧挠最桩 �n�h �~�n� 癡漠扡愠捡漠歓琠煵愠欀楮栠摯愀湨瑲潮朠歹灨慴猀楮栀⸠

乧慹㈲瑨慮朠㈠湡洠㈰㐬㠹呡椠挀栀楮栠扡渠栀愀湨周漀渀朠瑴爠猶㈰　⼀㈰ㄴ䥔吭䉔䌠⠀∀周潮朠琀瑲㈀〰∩Ⱐ瑨敯搀㘬猶摴爠捯渠氀㽩捵愠捡挠欀栀潡渠挀桥湨 �! �~�c �h� t)r 最楡栀晊椠摯愀椠杨椠�n�h�~�n� 瑨敯周漀渀朠瑵㜹 �t�~�i� 渀条礠I 瑨愀渀朠䤠渀愀洠㈰ㄵ 摮灨愀椠摴牧挠最桩 �n�h �~ �n� 瑯慮戀㤠癡漠戀慡捡漠殀琠煵愠歩湨摯慮栠挀栀愠湡洠歓琠瑨琧挠渀条礠㌱瑨慮朠㈠渀慭㈰ㄵ⸠呵礠湨椀敮Ⱐ琀牯渀朠渀慭㈰㔀Ⱐ吶渀朠䍯渀朠ty 摡慰摶渀朠䍯渀朠癡渠猶㌰〳⼀䉔䌯呃䑎 ⠢䍯湧癡渠㌰〳∀⤠捵愠㠹呡椠挀桩湨湧慹㠠瑨慮朠㌠渀慭㈀〱㘠癓 �v �i �~�c� 硴✮爠氀礠挀栀攀湨 �! �~�c �h� t)r 最椀愠搀愀湨最椀愠氀㼀椠捡挠歨漀愀渠浶挠琀椀匀渠�t�~� 挶朶挠渀杯㼀椠�t�~�,� 摴牧挠周唠瑵㘧湧䌀桩湨灨甠挀栀㩩瀠�t�h�u �~ �n� 琀栀敯䍯渀朠癡渠猶㈲㌹乐䍐 ⵋ呔䠠⠀≃漀渀朠癡渠㈲㌹∀⤠渀条礠㐠琀桡渀朠㐠湡洠㈰ㄶ⸠吀栀敯搶Ⱐ吀㘀渀朠䍯渀朠ty 搀瑲杣瑩印瑶挠灨愀渠戀㘠猶㘠挀栀攀湨 �l �~�c �h� t)r 最椀愠摡渀栠杩愠�l �~ �i� 歨潡渠浶挠瑩匀渠�t�~� 挶朶挠�n �g�o�~ �i� �t �~� 汵礠欀匠搀匀渠渀条礠㌀ㄠ瑨慮朠ㄲ 渀慭㈰ㄴ 歨漀渀朠煵愠㔠渀慭 ⡴甠湡洠㈰ I 㔠摓渠湡洠㈰㤀⤀㬠搶渀朠瑨愀椀Ⱐ捡挠歨潡渠㘠挀栀攀湨 �l �~ �c�h� t)r 最楡摯摡渀栠最椀愠氀㼀椠猶摴爠捵㘀椠欀礠欀匠琀潡渠湡洠挀畡捡挠歨潡渠渀朠灨慩瑲愠搀愀椠䤀眀渠挶朶挠�n �g�o�~ �i� �t �~� 琿椠渀条礠㌀瑨慮最㈠渀愀洠㈰㔠摴爹띣 最桩 �n�h �~�n� 癡漠歨潡渠浶挠≃栀敮栠�l �~�c�h� t)r 杩愠栀㘀椠搀潡椀∬ 瑨慹瘀椠癡漠≃桩灨椠琀慩挀桩湨∬ 癡獥摴牧挠灨慮戶癡漠挀桩灨椠渀愀洠㈰ㄵ 楴湨㩩琠�b �~�n�g� 獦䨠挀栀攀湨

�l �~�c �h� tY 最楡挀甀愠捡挠欀栀潡渠渀朠摓渠栀㼀渠瑲愠瑲潮朠渀愀洠㈀〱㘠癡摡洠扡愠歓琠煵愠獡渠砀甀㩩琠歩湨搀潡湨歨漀渀朠㘀Ⱐ卦䨠捯渠氀㼀椠摴牑❃ 瑨敯搀漀椠噡瑩耀瀠瑜橃灨愀渠戀㘠瑲潮朠瑨愀椠最楡渠歨漀渀朠煵愠㔠渀愀洮

吀爀愀渀朠渀愀洠㈀〱㘀Ⱐ吶渀朠䍯渀朠ty 慰摶渀朠瀀汭愀渀朠瀀栀慰塬爠氀礠挀栀攀湨 �l �~�c �h� tY 最椀愠搀漠搀愀湨最椀愠氀㼀椠猶摴爠捡挠歨潡渠渀朠瀀栀愀椠瑲愠搀慩栀㽮挶朶挠渀杯㼀椠�t �~� 瑨敯桴父❮朠搀꜀渠捵愠䍯渀朠癡渠猶 ㄱ㌯䉔䌭呃䑎捵愠䈹呡椠捨楮栠渀条礠㈳琀栀愀渀朠I 湡洠㈰㜠癓 �v �i �~�c� 硴✮爠氀礠挀栀敮栠�l �~�c �h� t)r 最椀愠摡湨最椀愠氀㼀椠捡挠歨漀愀渠浶挠琀椀匀渠�t�~� 挶朶挠渀杯㼀椠�t �~� 挀甀愠�T�~�p� 摯慮 �D�i�~�n� 氀ㅊ挠�V�i �~ �t� 乡洠⠢䍯渀朠癡渠ㄱ㌀∀⤀Ⱐ摵杣偨㘠吀桵瑵㘧渀朠䌀桩渀栠灨甠挀栀㩩瀠�t�h�u �~�n� 瑨攀漠䍯渀朠癡渠猶㈲⽔䈀ⵖ倀䌀倠捴✮ㅡ 嘀慮灨潮朠䌀栀椀湨瀀栀甠渀条礠㘠瑨慮朠㌠湡洠㈀〱㜠⠢䍯渀朠癡渠㈲∩⸠吀栀敯桴爀㘧渀朠撧渠捵愠䍯渀朠癡渠ㄱ㌠癡䍯渀朠癡渠㈲癡搀甀癣䉥⤠呡椠挀桩湨挀栺楰 �t�h �u �~ �n� 瑨敯䍯渀朠癡渠猶㔳㐴⽂呃ⵔ䍄丠渀最慹㈵瑨愀渀朠㐠渀愀洠㈀〱㜠⠀≃漀渀朠癡渠㔳㐴∩Ⱐ捡挠歨潡渠㘠挀栀攀湨 �! �~�c �h� t)r 最椀愠摯摡湨最楡氀㽩猶摵挀甀㘀椠歹欀匠瑯愀渠渀慭捴✮楡捡挠歨潡渠渀焠灨愀椠瑲愠摡椠氀睮挶朶挠�n �g�o�~ �i� �t �~� �t�~ �i� 渀条礠㌀ㄠ瑨慮朠㈠渀愀洠㈰㘠摴牧挠最桩 �n�h �~ �n� 癡漠歨潡渠浶挠≃栀攀湨 �l �~�c �h� 瑹最椀愠栀晊椠摯慩∠琀桵㥣 ∀嘀晊渠挀栀甠獯桵띵∬ 瑨慹瘀椠癡漠≃栀椠灨椠瑡椠捨楮栀∬ 癡獥摴牧挠灨慮戀㘠癡漠挀桩灨椠渀愀洠㈀〱㘠楴湨㩩琠�b�~�n�g� 猶挀栀攀湨 �l �~�c �h� 瑙最椀愠捵愠捡挠歨漀愀渠nq 搀匀渠栀㽮瑲愠瑲潮朠渀慭㈀〱㜠癡摡洠戀慡歓琠煵愠獡渠砀町楴歩湨搀潡湨歨漀渀朠㘬猶捯渠氀㼀椠摴牧挠瑨敯搀漀椠癡瑩聰瑶挠灨愀渠戀㘠瑲潮朠瑨愀椠最椀愀渠欀栀漀渀朠煵愠㔠渀愀洮

乓甠吶渀朠䍯渀朠ty 愀瀠摶渀朠最桩 �n�h �~ �n� 挀栀敮栠�l �~�c �h� t)r 最椀愠瑨敯噁匠癡周潮朠瑴爠㈀〰煵愠捡挠渀愀洠瑨椠挀桩灨椠瑡椠捨楮栠癡 ℀焀椠�n�h�u �~ �n� 瑲渀㘧挠瑨甀匠捵愠一栀㘀洠䍯湧 ty 捨漠湡洠欀匀琠瑨琧挠渀条礠㌱琀栀愀渀朠㈠湡洠㈀〱㘠獥杩愀洠癡琀愀渀朠琀甀띯뜀渀朠⠀牮朠䤀愠㐴⸲㐲⸲㔸⸶㈴噎䐠⡣桡渀慭欀匀琠瑨琧挠渀条礠㌀ㄠ瑨愀渀朠㈠渀愀洠㈀〱㔺瑡渀朠癡最椀愀洠瑵愀渀朠⡲湧氀愠㐸㈮㤀⸹㌵⸶㈵噎䐩 Ⱐ猶㘠挀栀攀湨 �! �~�c �h� t)r 最椀愠瑨匠�h�i �~�n� ☠瑡椠歨潡渠≃栀攀湨 �l �~�c �h� 捹最椀愠栀㘀椠摯愀椀∠瑲潮朠瀀栀愀渠∀嘶渠挀栀甠猦栀甀甀∠癡 ∀䱧椠�n�h�u �~ �n� 獡甠琀桵耠挀桴爀愠瀀栀愀渠灨晊椀∠瑲攀渠戀愀渀朠捡渠搶椠欀耠瑯愀渠栀最瀠湨㩩琠捵愠一栀㘀洠䍯渀朠ty �t �~ �i� 渀条礠㌀ㄠ瑨愀渀朠㈠渀愀洠㈀　㘠獥挀畮朠最椀愀洠㤶㐮㜀㘸⸀㠴㘮㤵㈠噎䐠 ⠱⼱⼲〱㘺ㄮ〶㌮㈀ㄱ⸱㌹⸀㔵噎䐩⸠

䉡渠吀㘀渀朠䜀椀愀洠搶挠吶渀朠䍯湧 ty 煵禀琠摩湨慰摶渀朠�v �i �~�c� 最桩 �n�h �~�n� 捨敮栠�l �~�c �h� t)r 最椀愠琀栀敯桕✀㘧渀朠搀꜀渠�t�~�i� 䍯渀朠癡渠㌀〰㌀Ⱐ䍯渀朠癡渠㈲㌹Ⱐ䍯渀朠癡渠ㄱ㌬䍯渀朠癡渠㈲癡䍯渀朠癡渠㔳㐴瘀愠琀楮瑵挀洀朠�v �i �~�c� 慰摶渀朠搶捵渀朠瘶✀椠�v �i �~�c� 搶渀朠琀栀愀椠捯渀朠戀㘠摡礠摵琀栀漀渀朠瑩渠癳猀皷歨慣 �b �i �~ �t� 猀漠瘶✀椠�v �i �~�c� 慰摶渀朠瑨敯氀洶❮朠撧渠瑨敯噁匠䤠〠癡吀栀漀渀朠瑴爠㈀〰獥挀畮朠摰摡礠摴✮ㄠ捡挠瑨漀渀朠瑩渠挀栀漠渀最甀愀椠卬爠摶渀朠扡漠捡漠瑡椠挀桩湨栀杰湨晴琠

㜠

TBng Cong ty Phat �d�i�~�n� 1 - Cong ty TNHH M(h Thanh Vien va cac cong ty con �T�h�u�y�~�t� minh bao cao tai chinh hQ'p nhit cho nam �k�~�t� thuc ngay 31 thang 12 nam 2016 �(�t�i�~�p� theo)

�M�~ �u� B 09 - DN/HN (Ban hanh theo Thang tu s6 200&20212014/ TT-BTC


(c) �T�i�~�n� va cac khoan tll'O'ng dU'ong �t�i�~�n�

�T �i �~ �n� bao g6m �t�i�~�n� �m�~�t� va tiSn gt'.ri ngan hang khong ky lwn. Cac khoan tuong dlro-ng tiSn la cac khoan d§u tu �n�g�~�n� twn co tfnh thanh khoan cao, co thS �d�~� dang chuySn d6i thanh mot tugng tiSn xac dinh, khong c6 nhiSu rui ro vS thay d6i gia tri va duvc su �d�~�1�1�1�g� cho 1rn,1c dfch dap (rng cac cam k€t chi tiSn �n �g�~ �n� lll;l n hon la cho 111l)C dfch d§u tu hay la cac 111l)C dfch kJiac.

(d) Cac khoan d§u tll'

(i) Dflu tu· nt'im gill: din ngay dao lu.m

D§u tu �n �~ �m� gifr d€n ngay dao h:;in la cac khoan d§u tu ma Ban T6ng Giam d6c T6ng Cong ty va cac cong ty con di! dinh va c6 kha nang �n �~�m� gifr d€n ngay dao h:;in. D§u tu �n �~�m� gifr d€n ngay dao h:;in g6m tiSn gui ngan hang co ky h:;in, trai phieu, c6 phieu uu dai ma ben phat hanh �b�~�t� buoc phai mua l:;ii t:;ii mot thai diSm nh§t dinh trong tuong lai va cac khoan cho vay �n �~ �m� gifr den ngay dao h:;in. Cac khoan d§u tu nay dugc ghi nh?n theo gia g6c trlr di dl,I phong giam gia d§u tu.

(ii) Dflu tu· g6p vtjn vao cac do·n vj klui.c

(e)

D§u tu vao cac cong Cl) v6n chu scr hfru cua cac don vi khac dugc ghi nh?n ban d§u theo gia g6c bao g6m gia mua va cac chi phf mua c6 li en quan tr1,1·c tiep. Sau ghi nh?n ban d§u, cac khoan d§u tu nay du·gc xac dinh theo gia g6c trU- di di! phong giam gia khoan d§u tu. DI! phong giam gia d§u tu dugc l?p khi don vi nh?n d§u tu phat sinh 16, ngo:;ii trU- tnrang hgp khoan 16 d6 da �n�~�m� trong �d�~�r� ki€n cua Ban T6ng Giam d6c T6ng Cong ty va cac cong ty con khi quy€t dinh d§u tu. D1,1· phong giam gia d§u tlr duqc hoan nh?p khi don vi nh?n d§u tu sau d6 t:;io ra lgi nhu?n dS bu trU- cho cac khoan 16 da dugc l?p di! phong trmk kia. Khoan di! phong chi dugc hoan nh?p trong ph:;im vi sao cho gia tri ghi s6 cua khoan d§u tu kh6ng vu9t qua gia tri ghi s6 cua chung khi gia dinh khong c6 khoan di! phong nao da dugc ghi nh?n.

Cac khoan phai thu

Phai thu khach hang va phai thu khac duqc phan anh theo gia g6c trU- di d1,1· phong phai thu kh6 doi.

(t) Hang tAn kho

Hang t6n kho dugc phan anh theo gia th§p hon gifra gia g6c va gia tri thu§n c6 thS tlwc �h�i �~ �n� dugc. Gia g6c duqc tfnh theo phuong phap blnh quan gia quySn va bao g6m t§t ca cac chi phf phat sinh dS c6 dugc hang t6n kho 6 dia diSm va tr:;ing thai �h�i �~ �n� t:;i i. D6i v6i chi phi san xufit ki nh doanh dcr dang, gia g6c bao g6m nguyen v?t �l�i �~ �u �,� chi phf nhan COng trl,IC tiep va cac chi phi san xu§t chung dUQ'C phan b6. Gia tri thu§n c6 thS tlwc �h�i �~ �n� dugc uoc tfnh �d�~�r�a� vao gia ban cua hang t6n kho trU- di cac khoan chi phf uoc tfnh ds hoan thanh san ph§m va cac chi phf ban hang.

T6ng Cong ty va cac cong ty con ap d1,1ng phuong phap ke khai thuo·ng xuyen dS h:;ich toan hang t6n kho.

18

TBng Cong ty Phat �d�i�~�n� 1 - Cong ty TNHH M{>t Thanh Vien va cac cong ty con �T �h�u�y�~�t� minh bao cao tai chinh hQ'P �n�h�~�t� cho nam �k�~�t� thuc ngay 31 thang 12 nam 2016 �(�t�i�~�p� theo)

(g) Tai s:in c6 d!nh hfru hinh

⡩⤠ 乧畹敮杩愠

�M�~�u� B 09 - DN/HN ⡂慮桩瑮栠瑨敯周慮朠瑵猶㈰〦㈰㈀㈰ㄴ⼀呔ⵂ呃

湧慹㈲ㄲ㈰ㄴ 捩楡䉬⤠呡椠捨楮栩

Tai san c6 dinh hfru hinh du·qc thS �h�i �~ �n� theo nguyen gia tn'.r di gia tri hao mon Illy kS. Nguyen gia tai san c6 ainh hfru hinh bao g6m gia mua, thus �n�h�~�p� khiu, cac �l�o�~�i� thus mua hang khong hoan �l �~ �i� va chi phi lien quan tn,rc tiSp dS dua tai san dSn vi tri va �t�r�~�n�g� thai �h�o�~�t� d9ng cho m1,1c dich SU' d1,1ng da �d�~�r� ki Sn. Cac chi phi phat sinh sau khi tai san c6 dinh hfru hinh da dua vao �h�o �~ �t� d9ng nlm chi phi sl'.ra chiia, bao duang va �d�~�i� tu 摵煣 ghi �n�h�~�n� vao bao cao kSt qua �h�o�~�t� d9ng kinh doanh trong nam ma chi phi phat sinh. Trong cac tnrang hqp c6 thS cht'.rng minh ITIQt each ro rang �r�~�n�g� cac khoan chi phi nay lam tang lqi ich kinh tS trong tuang lai di! tinh thu 摵煣 tu �v�i�~�c� sti d1,1ng tai san c6 dinh hfru hinh vuqt tren mt'.rc �h �o�~ �t� d9ng tieu chuAn theo nhu danh gia ban d§u, thi cac chi phi nay 摵煣 v6n h6a nlm m9t khoan nguyen gia tang them cua tai san c6 ainh hfru hinh.

Tai san c6 dinh xay d1Jng 捡 ban hoan thanh 摵煣 ghi tang tai san c6 dinh �t�~�i� thai diSm can ct'.r theo bien ban �n �g�h�i�~�m� thu hoan thanh dua vao sti d1,1ng. DfJi v&i cac tai san cfJ djnh duqc ban giao 瑵 d§u 瑵 xay d1Jng trong nam hoan thanh nhung clma 摵煣 phe �d�u�y�~�t� quySt toan, gia tri ghi tang nguyen gia tai san c6 dinh la chi phi thtJc �h�i �~ �n� d§u tu tinh dSn thai diSm ban giao nSu �t�~�p� hqp du chi phi vao gia. thanh cong trinh �h�o�~�c� gia theo dtJ toan OlfQ'C �d�u�y�~�t�.� Khi gia tri cong trinh OU'Q'C �d�u�y �~ �t �,� nguyen gia tai san c6 dinh c6 thS du·qc di€u chinh theo gia tri quySt toan. Theo quy dinh �t �~ �i� Cong van s6 809/QD-EVN ngay 22 thang 9 nam 2014 cua �T�~�p� doan �D�i�~�n� ltJc �V�i �~�t� Nam v€ �v�i�~�c� Ban hanh Quy djnh quan ly tai san c6 dinh �a �~� d1,1ng trong �T�~�p� doan �D �i �~ �n� ltJc Qu6c gia, �V�i�~�t� Nam, hu6·ng �d �§ �~� chS d9 quan ly, sti d1,1ng va trfch khau hao tai san co dinh, khi �n�h �~ �n� OU'Q'C quyet dinh phe �d�u �y�~�t� quyet toan Cong trinh hoan thanh, nguyen gia tai san c6 dinh thay obi, xac dinh �l �~ �i� mt'.rc trfch kh§u hao cua tai san c6 dinh �b�~�n�g� gia tri quyst toan cua tai san c6 ainh 摵煣 phe �d�u �y�~ �t� trt:r s6 aa trich kh §u hao �t�~�i� tho·i aiSm phe �d�u�y�~�t� quyS t toan chia cho thai gian sti d1,1ng con �l�~�i�.�

⡩椩䭨晩甠桡漠

Kh§u hao 摵煣 ti nh theo phuang phap duang th5ng dtJa tren thai gian hfru dpng 甀慣 ti nh cua tai san c6 d!nh hfru hinh. Tho·i gian hfru d1,1ng u&c tinh nhu sau:

• nha cu·a 15 - 28 nam • may moc va thiSt bi 5- 15 nam • plnmng �t�i �~ �n� �v�~�n� tai, truy€n d§n 9-15 nam • thiSt bi quan ly 3 nam • cac tai san khac 5 nam

Kh§u hao tai san c6 dinh duqc ap dpng theo quy dinh �t�~�i� Cong van s6 809/QD-EVN ngay 22 thang 9 nam 2014 cua �T�~�p� doan �D�i�~�n� ltJc �V�i�~�t� Nam , rieng dfJi v6'i Cong ty �N �h�i �~�t� �d�i�~�n� Duyen Hai I ap d1,mg kh§u hao cho Nha may �n�h�i �~ �t� �d�i�~�n� Duyen Hai I theo Cong van s6 1076/EVN - TCKT ngay 14 thang 3 nam 201 7.

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TBng Cong ty Phat �d�i�~�n� 1 - Cong ty TNHH MQt Thanh Vien va cac cong ty con �T�h�u�y�~�t� minh bao cao tai chinh hQ'P �n�h�~�t� cho nam �k�~�t� thuc ngay 31thang12 nam 2016 �(�t�i�~�p� theo)

(h) Tai san c6 djnh vo hinh

(i) Quyin su· d1:1ng ddt �Q �u �y�~ �n� st'.r d1,111g dfit g6m c6:

�M�~�u� B 09 - DN/HN (Ban hCtnh theo Thong tu s6 200&20212014/TT-BTC


• quy€n st'.r d1,111g dfit duqc Nha nu6·c giao c6 thu ti€n st'.r d\mg dfit;

• quy€n st'.r dµng dfit �n�h �~ �n� chuy8n nhuqng ho·p phap; va

• quySn st'.r dµng dfit tliue trn6c ngay c6 �h�i�~�u� h,rc cua �L�u�~�t� Dfit dai nam 2003 ma tiSn tliue afit da duqc tra trn6c cho thcri h?n dai hem 5 nam va duqc ca quan c6 th§m quySn dp gifiy chfrng �n�h�~�n� �q�u�y�~�n� st'.r dµng d§.t.

Quysn st'.r dµng dfit khong co thcri h?n xac dinh duqc th8 �h�i �~�n� theo nguyen gia va khong tinh khfiu hao. QuySn st'.r dµng dfit c6 thcri h?n xac dinh duqc th8 �h�i �~ �n� theo nguyen gia tnr hao mon IGy kS. Nguyen gia ban dfiu cua quySn st'.r dµng dfit bao g6m gia mua va cac chi phi lien quan trv-c tiSp t6i �v �i �~�c� c6 duqc quySn st'.r dµng dfit. QuySn st'.r d\mg d§.t c6 tho·i h?n xac dinh du·qc kh§.u hao theo plmo·ng phap ducrng �t�h �~�n�g� trong thcri gian st'.r dµng.

(ii) Phfm mi m may vi tinh

Gia mua cua phfi n mSm may vi tinh mcri ma phfin mSm nay khong phai la mot bQ �p�h�~�n� �g�~ �n� kSt v6i phfin cfrng c6 li en quan thl duo·c v6n h6a va �h�~�c�h� toan nlm tai san c6 dinh VO hlnh. Phfi n m€m may vi tinh duqc tinh khfiu hao theo phuang phap ducrng �t�h�~�n�g� trong vong tu 5 nam dSn I 0 nam.

(i) Xay dt}'ng cO' ban d

Tfing Cong ty Phat �d�i�~�n� 1 - Cong ty TNHH MQt Thanh Vien va cac cong ty con �T�h�u�y�~�t� minh bao cao tai chinh hq·p nh§t cho nam �k�~�t� thuc ngay 31 thang 12 nam 2016 �(�t�i�~�p� theo)

(k) Dl}· phong

�M�~�u� B 09 - DN/HN (Ban hanh theo Thong tus6 200&20212014/ IT-BTC


Mot khoan di! phong dugc ghi �n�h �~ �n� nSu, do kSt qua cua mot SIJ �k�i�~�n� trong qua kh(r, Cong ty co nghia V\J phap ly �h�i�~�n� �t�~�i� �h�o�~�c� lien d&i co thS U'O'C tfnh mot each dang tin �c�~�y �,� va chAc �c�h�~�n� se lam giam sut cac lgi fch kinh tS trong tuong lai dS thanh toan cac khoan ng phai tra do nghia V\J do. Khoan dp-phong au9·c xac djnh �b�~�n �g� each chiSt khfiu dong tiSn di! kiSn phai tra trong tuong lai v&i ty �I�~� chiSt kh fi u tm&c thus phan anh danh gia cua th! trno·ng a thai diSm �h�i�~�n� ti;ii vs gia tr! thai gian cua tiSn va rui ro C\J thS cua khoan nq do.

0) �V�6�n�c�h�i�s�~�h�f�r�u� V6n chu SO hiiu dl!Q'C ghi �n�h �~ �n� ti;ii ngay gop v6n theo s6 thtJC gop trlr di cac chi phf lien quan trtJC tiSp dSn �v �i �~�c� gop v6n .

(m) Quy �d�~�u� tU' phat �t�r�i�~�n�

Quy ct§u tu· phat triSn cua T6ng Cong ty va cac cong ty con dU'Q'C trfch �l�~�p� va Slr d1,111g theo Nghi djnh 82 vS quy chS quan ly tai chfnh cua �T�~�p� doan �8�i�~�n� �l�~�r�c� �V�i�~�t� Nam.

(n) Phan �l�o�~�i� cac cong Cl} tai chinh

�N�h�~�m� mv c dfch duy nhfi t la cung dp cac thong tin thuySt minh vS t§m quan tr9ng cl'.1a cac cong cv tai chfnh d6i v&i tlnh hlnh tai chfnh va kSt qua hoi;it dong kinh doanh cua T6ng Cong ty va cac cong ty con va tfnh chfi t va mt'.rc do rui ro phat sinh tlr cac cong C\J tai chinh, T6ng Cong ty va cac cong ty con phan loi;ii cac cong cv tai chi nh nhu sau:

⡩⤠ 呡椠siin 瑩汩 chinh

Tai san tai chfnh OU()'C xac tlfnh theo gia tri h9p 汹 th6ng qua Bao cao kdt qua hogt tl9ng kinh doanh Tai san tai chfnh dugc xac dinh theo gia tri hgp ly thong qua Bao cao kSt qua hoi;it dong kinh doanh la mot tai san tai chi nh thoa man mot trong cac di Su �k�i�~�n� sau:

• Tai san tai chfnh dugc Ban T6ng Giam d6c phan loi;ii vao nhom nAm giii dS kinh doanh. Tai san tai chinh du9·c phan �l �o�~ �i� vao nhom nAm gifr dS kinh doanh, nSu:

tai san du·gc mua chu yS u cho mpc dich ban �l�~�i� trong thai gian ngAn;

co �b �~�n�g� cht'.rng vS �v �i �~�c� kinh doanh cong cv do �n�h �~�m� mvc dich thu lgi ngAn hi;in; �h �o�~�c�

Cong C\J tai chinh phai sinh (ngoi;ii trlr CaC Cong Cl,! tai chfnh phai sinh dUQ'C xac djnh la mot hgp a6ng bao lanh tai ch fnh �h �o�~�c� mot cong Cl,! phong ngtra rui ro �h�i �~ �U� qua).

• Ti;i i thai diSm ghi �n�h �~ �n� ban o§u, T6ng Cong ty va cac cong ty con xS p tai san tai chinh vao nhom phan anh theo gia tri hgp ly thong qua Bao cao kS t qua hoi;it dong kinh doanh.

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Tfing Cong ty Phat �d�i�~�n� 1 - Cong ty TNHH M{)t Thanh Vien va cac cong ty con �T�h�u�y�~�t� minh bao cao tai chinh h9·p �n�h�~�t� cho nam �k�~�t� thuc ngay 31 thang 12 nam 2016 �(�t�i�~�p� theo)

Mftu B 09 - DN/HN ⡂慮桡湨瑨敯周慮朠瑵猶㈰〦㈰㈀㈰㐀⼀呔ⵂ呃

湧慹㈲ㄲ㈰ㄴ 捵愠䈼⤠呡椠捨普栩

䍡挠歨潡渠瑬摵瑵渦洠杩晣瑬楮湧慹瑬慯桴㭴渠

Cac khoan cth tu �n�~�m� gifr dSn ngay dao �h �~ �n� la cac tai san tai chfnh phi phai sinh vai cac khoan thanh toan c6 dinh �h�o�~ �c� c6 thS xac djnh va c6 ky dao Iwn c6 djnh ma Tbng Cong ty va cac cong ty con c6 y dinh va co kha nang gifr dSn ngay dao �h �~ �n �,� �n �g�o�~ �i� tn'.r:

• cac tai san tai chfnh ma �t�~�i� thoi diSm ghi �n�h �~ �n� ban dfiu da duqc Tbng Cong ty va cac cong ty con xSp vao nh6m xac dinh theo gia tri hqp ly thong qua Bao cao kSt qua �h�o�~�t� dong kinh doanh;

• cac tai san tai chfnh da duqc Tbng Cong ty va cac cong ty con xSp vao nh6m �s�~ �n� sang dS ban; va

• cac tai san tai chinh thoa man dinh nghia vs cac khoan cho vay va phai thu.

䍡挠歨潡渠挀桡癡礠癡灨慩瑨甠

Cac khoan cho vay va phai thu la cac tai san tai chfnh phi phai sinh v6i cac khoan thanh toan c6 dinh �h �o�~�c� c6 th€ xac djnh va khOng duqc niem ySt tren thi tmong, �n�g�o�~�i� trl.r:

• cac khoan ma Tbng Cong ty va cac cong ty con c6 y djnh ban ngay �h�o�~�c� se ban trnng tuung lai gfin duqc phan �l�o�~�i� la tai san �n�~�m� gifr vi m1,1c dfch kinh doanh, va cac �l�o�~�i� ma �t�~�i� thoi diSm ghi �n�h �~ �n� ban dfiu duqc Tbng Cong ty va cac cong ty con xSp vao nh6m xac dinh theo gia tri hqp ly thong qua Bao cao kSt qua �h �o�~�t� dong kinh doanh;

• cac khoan dugc Tbng Cong ty va cac cong ty con xSp vao nh6m �s�~ �n� sang d8 ban t?i thoi di8m ghi �n�h �~�n� ban dfiu; �h�o �~�c�

• cac khoan ma Tbng Cong ty va cac cong ty con c6 thS khong thu h6i dugc phfin Jan gia tri dfiu tu ban ctfiu, khong phai do suy giam chAt Iuqng tin d1,1ng, va dugc phan lo?i vao nhom �s �~ �n� sang d8 ban.

⡩椩书⼠灨慩瑲愠瑡椠捬楩湬琠

丼䨠灨慩瑲愠瑡椠挀桦湨瑬甼䩣硡挠瑬橮栠瑨敯最楡瑲樠格䩰汹瑨潮朠煵愠䉡漠捡漠歩琠煵愠桯琻瑴瑬㰩渀朠歩湨摯慮栠

乧 phai tra tai chfnh duqc xac djnh theo gia tri hgp ly thong qua Bao cao kSt qua ho?t dong kinh doanh Ia mot khoan nq phai tra tai chinh thoa man mot trong cac diSu �k�i �~ �n� sau:

• 乱 phai tra tai chfnh duqc Ban Tbng Giam d6c phan �l�o�~�i� vao nh6m �n �~ �m� gifr d8 kinh doanh. Mot khoan nq phai tra tai chfnh duqc phan �l �o�~ �i� vao nh6m �n �~�m� gifr dS kinh doanh nSu:

khoan nq d6 duqc �t�~ �o� ra chu ySu cho 1111,1c dfch mua �l �~ �i� trong tho·i gian �n �g�~ �n �;�

c6 �b�~�n�g� cht'.rng vS �v�i�~�c� kinh doanh cong c1,1 d6 �n�h �~ �m� m1,1c dich thu lqi �n�g�~�n� �h �~ �n �;� �h �o�~�c�

(a Cong Cl,I tai chfnh phai sinh �( �n �g�o�~�i� trl.r CaC cong Cl,I tai chfnh phai sinh dtrQ'C xac djnh (a mot hgp df>ng bao (anh tai chfnh �h �o�~�C� mot cong Cl,I phong ngl.ra rui ro �h�i �~ �u� qua).

• T?i tho·i diSm ghi �n�h�~�n� ban dfiu, Tbng Cong ty va cac cong ty con xSp 湱 phai tra tai chfnh vao nh6m phan anh theo gia tri hqp ly thong qua Bao cao kSt qua �h �o�~�t� dong kinh doanh.

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TAng Cong tY Phat �d�i�~�n� 1 - Cong ty TNHH Mqt Thanh Vien va cac cong ty con �T�h�u�y�~�t� minh bao cao tai chinh hQ'P �n�h�~�t� cho nam �k�~�t� thuc ngay 31 thang 12 nam 2016 �(�t�i�~�p� theo)


ngay 2211212014 cua Bp d1,l"a tren thu nh?p chiu thus trong nam, sfr dµng cac mt'.rc thus �s �u �~�t� co �h�i �~ �u� I1,1·c t?i ngay kSt thuc ky ks toan nam, va cac khoan di8u chinh thus phai n(>p li en quan dSn nhu'llg ni'im tru6·c.

ThuS thu �n�h �~ �p� hoan l?i duqc tfnh theo phuang phap bang can a6i kS toan cho cac chenh �l�~�c�h� t?m theri gifra gia tri ghi s6 cho m1,1c dfch bao cao tai chfnh va gia tr! sfr d1,1ng cho m1,1c dfch tfnh thus cua cac khoan m1,1c tai san va ng phai tra. Gia tri cua thuS thu nh?p hoan l?i dugc ghi nh?n dµ·a tren each tht'.rc d\I" kiSn thu h6i �h �o�~�c� thanh toan gia tri ghi s6 cua cac khoan mvc tai san va nq phai tra sfr d1,1ng cac mt'.rc thuS �s �u �~ �t� c6 �h�i �~ �u� 11,l"c �h�o�~ �c� ca ban c6 �h�i �~�u� lµ·c t?i ngay kSt thuc ky kS toan ni'im.

Tai san thuS thu nh?p hoan l?i chi du·9·c ghi nh?n trong ph?m vi �c�h�~�c� �c �h �~ �n� c6 du lqi nhu?n tfnh thuS trong tuang lai dS tai san thuS thu �n�h �~ �p� nay c6 thS Slr d1,1ng OUQ'C. Tai san thus thu nh?p hoan l?i OU'Q'C ghi giam trong plwm vi khong con chic chin la cac IQ'i fch v8 thus li en quan nay se Slr dµng duqc.

Doanh thu va thu �n�h�~�p� khac

Doanh tlzu ban ilifn

Doanh thu ban �d �i �~ �n� duqc ghi nh?n trong bao cao kSt qua ho?t d(>ng kinh doanh d1,l"a tren san lu'Q'ng �d�i �~ �n� cung dp vao �h �~� th6ng truy8n tai �d�i�~�n� va c6 xac nh?n cua khach hang. Doanh thu khong duqc ghi nh?n nSu nhu c6 nhu·ng ySu t6 khong chic chin tr9ng ySu li en quan t&i kha ni'ing thu h6i cac khoan phai thu.

(ii) Doanh tlzu ban hang

Doanh thu ban hang duvc ghi nh?n trong bao cao kSt qua ho?t d(>ng kinh doanh khi phi1n Ian n'.1i ro va lqi fch gin li Sn v&i quySn so· hi:i'u san phil.m �h �o�~�c� hang hoa duqc chuySn giao cho nguo·i mua. Doanh thu khong duvc ghi nh?n nSu nlm c6 nhu·ng ySu t6 khong �c �h �~�c� chin tr9ng ySu li en quan t6i kha ni'i ng thu h6i cac khoan phai thu �h�o �~�c� li en quan t&i kha nang hang ban bi tra l?i. Doanh thu ban hang duqc ghi �n�h �~ �n� theo s6 thui1n sau khi da tn'.r di s6 chiSt �k�h �~ �u� giam gia ghi tren h6a dan ban hang.

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TAng Cong ty Phat �d �i �~�n� 1 - Cong ty TNHH 䵱琠T hanh Vie n va cac cong ty con �T�h�u�y�~�t� minh bao cao tai chinh hQ'P nhftt cho nam �k�~�t� thuc ngay 31 thang 12 nam 2016 �(�t�i�~�p� theo)

M§ u B 09 - DN/HN ⡂慮桡湨瑨敯周潮朠琀甠猶㈰〦㈰㈀㈰ㄴ⼀呔ⵂ呃

湧慹㈲ㄲ㈰ㄴ 捵愠䈼⤠呡椠捨昀湨⤠

(iii) 䑯慮栠瑨甠捵渀朠捬椀瀠djc/1 V{t

Doanh thu cung d p djch VI,! dugc ghi �n�h �~ �n� trong bao cao kS t qua �h �o�~�t� d9ng kinh doanh theo 捹 �I �~� phft n tram hoan thanh cua giao dich �t �~ �i� ngay kSt thuc nien d9. Ty �I �~� phft n tram hoan thanh cong �v �i �~�c� OU'Q'C danh gia dva tren khao sat cac �c�o�n�~� �v �i �~�c� da duqc thvc �h�i �~ �n �.� Doanh thu khong dU'Q'C ghi �n�h �~ �n� nSu nhu c6 nhfrng yS u 琀戠khong �c �h �~�c� chan tr9ng ySu lien quan t&i kha nang thu h6i cac khoan phai thu.

⡩瘩吀栀甠渀栀儮瀠瑵뜠琀椀䩮⽩楩

Thu �n�h �~�p� tu tiSn lai duqc ghi �n�h �~�n� theo 捹 �I �~� tu011g frng v&i thai gian �d�~�r�a� tren 獢 du gbc va lai �s�u�~�t� ap dµng.

⠀瘩吀業渀汩儮瀠瑵뜠cJ 瑦爀挠Thu �n �h�~ �p� tu c6 tt'.rc duqc ghi �n�h �~ �n� khi quySn �n �h�~ �n� c6 tu·c dugc xac �l �~�p�.� Tru&c nam 20 16, c6 tt'.rc �b �~ �n �g� c6 phiSu duqc ghi �n�h �~�n� la doanh thu �h �o�~�t� d9ng tai chinh can ct'.r theo Thong 瑵獢 220/2013/TT-BTC Hu6·ng d§n thvc �h�i �~ �n� m9t s6 diSu cua Ngh i dinh s6 71/2013/N:E>-CP ngay 11 thang 7 nam 2013 cua Chinh phu vS dftu 瑵 v6n Nha nu&c vao doanh �n �g �h�i �~�p� va quan ly tai chinh dbi v&i doanh �n �g �h �i�~�p� do Nha nu&c �n �~ �m� gifr 100% vb n diSu �l �~� ban hanh ngay 3 1 thang 12 nam 201 3. Tu nam 20 16, c6 tt'.rc �b�~ �n �g� c6 phi Su khong duqc ghi �n�h �~ �n� la doanh thu �h �o�~�t� d9ng tai chinh theo Nghi d!nh s6 91/201 5/N:E>-CP ngay 13 thang 10 nam 201 5 vS dftu 琀甠vbn nha mr&c vao doanh �n �g �h�i �~ �p� va quan ly, st'.r �d �~�1�1�1 �g� v6 n, tai san �t�~ �i� doanh �n �g �h�i �~ �p� va Th ong tu 200.

(q) Cac khoan thanh toan thue �h �o�~ �t� dqng

(r)

(s)

Cac khoan thanh toan time �h �o�~�t� d9ng duqc gh i �n�h �~ �n� trong bao cao kSt qua �h �o�~�t� d9ng kinh doanh theo phucrng phap duang �t �h �~ �n �g� dva vao tha i �h�~ �n� cua ho·p d6ng thue. Cac khoan hoa h6ng di thue du9·c ghi �n �h �~ �n� trong bao cao kSt qua �h �o�~�t� d9ng kinh doanh nhu la m9t b9 �p �h �~ �n� hop thanh cua t6ng chi phi thue.

Chi phi di vay

Chi phi di vay dugc ghi �n�h �~ �n� la chi phi trong nam khi chi phi nay phat sinh, �n �g�o�~ �i� tru· tnrang hqp chi phi di vay lien quan dSn cac khoan vay cho mµ c dich hlnh thanh tai san du diSu �k �i �~ �n� v6n h6a chi phi di vay thl khi d6 chi phi di vay se duqc vbn h6a va duqc ghi vao nguyen gia cac tai san nay.

Cac ben lien quan

Cac ben duvc coi la ben lien quan cua T6ng Cong ty va cac cong ty con nSu m9t ben c6 kha nang, trµ·c tiSp �h �o�~�c� gian tiSp, ki8m soat ben kia �h�o�~�c� gay anh huang dang kS t6·i ben kia trong �v �i �~�c� ra cac quySt d!nh tai chinh va �h �o�~�t� d9ng, �h �o�~�c� khi T6ng Cong ty va cac cong ty con va ben kia cung chiu SIJ ki Sm soat chung �h �o�~�c� anh huo·ng dang k8 chung. Cac ben lien quan c6 thS la cac cong ty �h�o�~�c� cac ca nhan, bao g6m ca cac thanh vien gia dinh than �c�~ �n� cua cac ca nhan OU'Q'C coi la. lien quan.

Cac cong ty lien quan dS �c�~ �p� t6i cong ty �m�~ �,� cac cong ty con va cong ty lien kSt CLla cong ty �m�~�.�

㈀㐠

⸠... J

TAng Cong ty Phat �d�i�~�n� 1 - Cong ty TNHH M()t Thanh Vien va cac cong ty con �T�h�u�y�~�t� minh bao cao tai chinh hqp �n�h�~�t� cho nam �k�~�t� thuc ngay 31thang12 nam 2016 �(�t�i�~�p� theo)

�M�~�u� B 09 - DN/HN (Ban hanh theo Thong tir s6 200&20212014/ TT-BTC


4. �T�i�~�n� va cac khoan tuO'ng duO'ng �t�i�~�n�

Ti€n �m�~�t� Ti€n glt'i ngan hang Cac khoan tuang duang ti€n

5. Cac khoan dAu tu tai cliinh

(a) BAu tu· niim gifi· �d�~�n� ngay dao �h�~�n�

31/12/2016

Gia g6c VND

D§u tu �n�~�m� giii dSn ngay dao hc;in - �n �g�~ �n� hc;in

• Ti€n gt'.ri c6 歹 lwn 1.427.005.190.482

Dau tu �n �~ �m� giii dSn ngay dao hc;in - dai hc;in

• Tien gt'.ri co 欺夠hc;in 60.000.000.000

31112/2016 VND

2.651.275.149 1.443.211.541.491

42.046.022.830

1.487.908.839.470

11112016 VND

4.946.321.183 312.596.575.950 36.711.990.383

354.254.887.516

11112016 Gia tr! hq·p ly VND

Gia g6c VND

Gia tr! h9·p ly VND

(*) 1.5 16.578.098. 74 7 (*)

(*) 53.700.000.000 (*)

(*) T6ng Cong ty va cac cong ty con clura xac dinh gia tri hqp ly cua cac khoan d§u tu tai chinh nay a€ thuySt minh trong bao cao tai chinh hQ·p nhfit bcri vi khong co gia niem ySt tren thi trnang cho khoan d§u tu tai chinh nay va cac Chuli n ml,l'C KS toan �V �i �~�t� Nam, ChS OQ KS toan Doanh �n �g �h�i�~�p� �V�i�~�t� Nam �h�i �~ �n� khong c6 hu&ng d§n ve each tinh gia tri hqp ly Slr d1,111g cac ky �t�h�u�~�t� dinh gia. Gia tri hQ·p ly ci1a khoan d§u tu tai chinh nay c6 th€ khac v&i gia g6c.

25

띩

✠11

/

T&ng Cong ty Phat �d�i�~�n� 1- Cong ty TNHH Mqt Thanh Vien va cac cong ty con �T�h�u�y�~�t� minh bao cao tai chinh hQ'P �n�h�~�t� cho nam �k�~�t� thiic ngay 31thang12 nam 2016 �(�t�i�~�p� theo)

(b) B§u tll' vao cong ty lien �k�~�t�

% Dia chi so· hfru

Dftu tu g6p v6n vao cong ty lien �k�~�t� • Cong ty C6 phftn �N�h�i�~�t� �d�i�~�n� Quang Ninh Quang Ninh 42,00% • Cong ty C6 phftn Phat triSn �D�i�~�n� h,rc �V�i�~�t� Nam HaN(>i 36,65% • Cong ty C6 phftn EVN Qu6c �t�~� Da NAng 26,05% • Cong ty C6 phftn Phong �D�i�~�n� Thu?,n Blnh Binh Thu?.n 17,00%

�·�~� �I�v�~�~�~�·�~�'�/ �/�

M§u B 09 - DN/HN (Ban hanh theo Thong tu s6 200&20212014/ TT-BTC

ngay 2211212014 cua B(J Tai chinh)

31/12/2016 1/1/2016 % �q�u�y�~�n� % " % quyen

�b�i�~�u� �q�u�y�~�t� Gia tr! ghi sA sO' hfru �b�i�~�u� �q�u�y�~�t� Gia tr! ghi sA VND VND

42,00% 1.206.772.507.318 42,00% 42,00% 998.594.405.190 36,65% 405.929.865.944 36,64% 36,64% 404.198.152.412 26,05% 97.823.168.237 22,12% 22,12% 82.869 .498.874 20,00% 34. 782. 777.297 20,00% 20,00% 16.573.365.016

1.745.308.318.796 1.502.235.421.492

26

TBng Cong ty Phat �d�i�~�n� 1 - Cong ty TNHH M(>t Thanh Vien va cac cong ty con �T�h�u�y�~�t� minh bao cao tai chinh hq·p nhit cho nam �k�~�t� thuc ngay 31thang12 nam 2016 �(�t�i�~�p� theo)



Bi8n d{)ng cac khoan d§u tu vao cac cong ty li en k8t trang niim nhu sau:

s6 摵 d§u niim Tang trang niim Giam trong niim Tang trang nam - nh?n ban giao tu T?p doan �D�i�~�n� h,rc �V�i�~�t� Nam Lai tu d§u tu vao cac cong ty li en k8t c6 rue nh?n 摵煣 Trich l?p de quy Cong ty lien k8t phan b6 chenh �l �~�c�h� cy gia danh gia �l�~�i� cac khoan vay dai �h �~�n� cac nam tnroc vao k8t qua �h�o�~�t� d{)ng san xufit kinh doanh trang niim (i) Bi8n d{)ng khac

s6 摵 cu6i nam

2016 VND

1.502.235.421.492 I 0.000.000.000

(9.148) 14.400.000.000

182.949.713.153 ( 18.321.875.000)

(476.877.165)

54.202.806.421 319.139.043

1.745.308.318.796

(i) Trang nam 2015, Cong ty C6 ph§n �N�h�i�~�t� �d�i�~�n� Quang Ninh da ap d1,mg Cong van 3003 摵煣 Thu tu6ng Chfnh phu chfrp thu?n theo Cong van 2239. Theo d6, cac khoan 16 chenh �l �~�c �h� ty gia do danh gia �l�~�i� s6 摵 cu6i kY k8 toan nam cua cac khoan nq phai tra dai �h�~�n� c6 g6c �n �g�o�~�i� �t�~� �t�~�i� ngay 31 thang 12 nam 2015 摵煣 Cong ty C6 ph§n �N�h�i�~�t� �d�i�~�n� Quang Ninh ghi nh?n vao khoan mvc "Chenh

�l �~�c�h� cy gia h6i doai'', thay vi vao "Chi phi tai chfnh", va se 摵杣 phan b6 vao chi phi nam 2015 ft nhfr t �b�~�n�g� s6 chenh �l �~�c �h� tY gia cua cac khoan nq d8n �h �~�n� tra trang nam 2016 va dam bao k8t qua San xufrt kinh doanh khong J6, sf> con �J�~�i� dtrQ'C theo doi va ti8p tvc phan b6 trang th(yi gian khong qua 4 nam, tu niim 2016 d8n niim 2019. Quy dinh tren c6 SIJ khac �b�i �~ �t� v6i VAS I 0 ma theo d6 de khoan chenh �)�~�c�h� cy gia nay phai dtrQ'C ghi nh?n vao bao cao k8t qua �h�o�~�t� d{)ng kinh doanh trang nam phat sinh.

Trang niim 2016, Cong ty C6 ph§n �N �h�i �~ �t� �d�i�~�n� Quang Ninh da ti8n hanh phan b6 khoan chenh �l�~�c�h� tY gia h6i doai tri gia 129.058.518.279 VND.

N8u Cong ty Cb ph§n �N�h�i�~�t� �d�i�~�n� Quang Ninh ap �d�~�m�g� ghi nh?n chenh �l �~�c �h� ty gia theo VAS 10 thi s6 16 chenh �l �~�c �h� cy gia chua tlwc �h�i�~�n� 6 khoan mvc "Chenh �l�~�c�h� cy gia h6i doai" va khoan mvc "Lgi nhu?n sau thu8 chua phan ph6i" du'Q'c phan anh trong mvc "V6n chu s6 hfru" tren bang can d6i k8 toan hgp nhfrt cua Nh6m Cong ty �t�~�i� ngay 3 I thang 12 niim 2016 se giam tu·ang t'.rng 162.408.692.758 VND (1/ 1/2016: 216.627.124.352 VND).

27

TBng Cong ty Phat �d�i�~�n� 1- Cong ty TNHH M(>t Thanh Vien va cac cong ty con �T�h�u�y�~�t� minh bao cao tai chinh hQ'P nh§t cho nam �k�~�t� thuc ngay 31thang12 nam 2016 �(�t�i�~�p� theo)

M i u B 09 - DN/HN (Ban hanh theo Thong tu s6 200&20212014/ TT-BTC

ngay 2211212014 cua B9 Tai chinh)

(c) D§u tU' g6p vfin vao don vi khac

Bfru tu g6p v6n vao d011 vi khac • Cong ty C6 phfrn Thuy �d �i �~�n� �M�i �~ �n� Trung • Cong ty C6 phfrn Thuy �d �i �~ �n� Thac Ma • Cong ty c6 phfrn Dich V I) stia chfra �N �h�i �~ �t� �d�i�~�n�

�M�i �~ �n�B �~�c� • Cong ty C6 phfrn Thuy �d �i �~ �n� A Vucrng • Cong ty C6 phfrn Thuy �d�i�~ �n� Song Ba H?

Dia chi

Ba �N�~ �n �g� Binh Phu&c

Hai Du011g B a �N�~ �n �g� Phu Yen

�~�

猶 hrQ'ng 捁 �p�h�i�~�u�

50.000

500.000 4.279.644 1.280.000

% ┠ �q�u �y �~�n� sO' hfru �b�i �~ �u� �q�u �y �~�t�

0,07% 0,07%

10,00% 10,00% 5,87% 5,87% 1,03% 1,00%

31/12/2016

Gia g6c 噎䐠

3.150.000.000

5.000.000.000 42.194.790.000 12.800.000.000

63.144.790.000

䑜映phOng 噎䐠

(1.860.000.000)

-

--

(1.860.000.000)

Gia t ri hQ'p ly 噎䐠

1.290.000.000

(*) (*) (*)

(*)

28

TBng Cong ty Phat �d�i�~�n� 1 - Cong ty TNHH M(lt Thanh Vien va cac cong ty con �T�h�u�y�~�t� minh bao cao tai chinh hQlJ nh§t cho nam �k�~�t� thuc ngay 31thang12 nam 2016 �(�t�i�~�p� theo)

�B�~�u� tu g6p v6n vao dan vi khac • Cong ty 䍢 �p�h �~ �n� Thuy �d�i�~�n� MiSn Trung • Cong ty 䍢 �p�h�~�n� Thuy �d�i�~�n� Thac Ma • Cong ty cb �p�h�~�n� Dich Vl,l sfra chfra �N�h�i�~�t� �d�i�~�n�

�M�i�~�n�B�~�c� • Cong ty 䍢 �p�h�~�n� Thuy �d�i�~�n� A Vuong • Cong ty 䍢 �p�h�~�n� Thuy �d�i�~�n� Song Ba �H�~�

Dia chi

Ba �N�~�n�g� Binh Plm&c

Hai Duong Ba �N�~�n�g� Phu Yen

�s�?�t�r�r�~�g� % co phieu s6' hfru

6.574.890 5,22% 50.000 0,07%

500.000 10,00% 4.279.644 5,87% 1.280.000 1,03%

% �q�u�y�~�n� �b�i�~�u� �q�u�y�~�t�

5,22% 0,07%

10,00% 5,87% 1,00%

�M�~�u� B 09 - DN/HN ⡂慮桡湨瑨敯周潮朠瑩挠猶㈰〦㈰㈱㈰ㄴ⽔吀ⵂ吀䌠

湧楲礠㈲ㄲ㈰ㄴ 捵愠䈹呡椠挀桩湨⤠

111/2016

Gia gBc VND

65.748.900.000 3.150.000.000

5.000.000.000 42.194.790.000 12.800.000.000

128.893.690.000

n., phong VND

(1.690.000.000)

(698.363.237)

(2.3 88.363 .23 7)

Gia tr! hQ'p Iy VND

136.100.223.000 1.460.000.000

(*) (*) (*)

(*)

(*) Tbng Cong ty va cac cong ty con chua xac dinh gia tri hqp ly cua cac khoan �d�~�u� tu tai chinh nay dS thuySt minh trong bao cao tai chinh hqp nh§t b&i vi khong c6 gia niem ySt tren thi tmemg cho khoan �d�~�u� 瑵 tai chinh nay va cac �C�h�u�~�n� mt,rc KS toan �V�i�~�t� Nam, ChS d9 KS toan Doanh �n�g�h�i�~�p� �V�i�~�t� Nam �h�i�~�n� khong c6 hu6ng di n vs each tinh gia tri hqp ly Slr d1,1ng cac ky thu?t dinh gia. Gia tri hqp ly cua cac khoan �d�~�u� 瑵 tai chinh nay c6 thS khac v&i gia tri ghi s6.

29

.u:N...i"' �.�.�-�-�-�-�-�:�.�'�.�' �/�· �~�~�~�

TBng Cong ty Phat �d�i�~�n� ㄠⴀCong ty TNHH MQt Thanh Vien va cac cong ty con �T�h�u�y�~�t� minh bao cao tai chinh hq·p nh§t cho nam �k�~�t� thuc ngay 31 thang 12 nam 2016 �(�t�i�~�p� theo)

6. Phai thu �n�g�~�n� �h�~�n� cua khach hang

�M�~�u� B 09 - DN/HN ⡂慮桡湨瑨敯周慮朠瑵猶㈰〦㈰㈱㈰ㄴ⽔吭䉔䌠

湧慹㈲ㄱ㈱㈰ㄴ 捵愠䈨䨠呡椠捨楮栩

(a) Phai thu cua khach hang chi �t�i�~�t� theo khach hang 16'n

Cong ty Mua ban �D�i�~�n� Khach hang khac

(b) Phai thu cua khach hang la cac cong ty lien quan

Cong 瑹 lien quan Cong ty Mua ban �D�i�~�n� T6ng Cong ty Phat �d�i�~�n� 2 -BQLDA Thuy �d�i�~�n� Song Bung 2 T6ng Cong ty �D�i�~�n� h,rc �M�i�~�n� Nam Cong ty C6 �p�h�~�n� Tu v§n Xay d1,rng �D�i�~�n� 3

31112/2016 VND

11112016 VND

1.860.043.260.191 2.083.663.910.921 28.241.803.364 52.5] 0.698.141

1.888.285.063.555 2.136.174.609.062

31112/2016 VND

11112016 VND

1.860.043.260.191 2.083.663.910.921

218.055.000 9.324.687.176 4.318.429.953

Khoan phai thu thuo·ng m:;ti 瑵 cong ty lien quan khong c6 dam bao, khong chju lai va c6 tho·i lwn phai thu la 瑵 12 - 22 ngay kS 瑵 ngay ghi tren h6a do·n.

30

I

'

TBng Cong ty Phat �d�i�~�n� 1 - Cong ty TNHH M(}t Thanh Vien va cac cong ty con �T�h�u�y�~�t� minh bao cao tai chinh hQ'P �n�h�~�t� cho nam �k�~�t� thuc ngay 31 thang 12 nam 2016 �(�t�i�~�p� theo)

Miu B 09 - DN/HN (Ban hanh theo Thang tu s6 200&20212014/TT-BTC

ngay 2211212014 cita B(J Tai chinh)

7. Tra trmrc cho ngucri ban ngin �h�~�n�

(a) Tra trmrc cho ngU'o·i ban �n�g�~�n� �h�~�n� chi �t�i�~�t� theo nha cung dp Ion 31/12/2016

VND

Tra trU'6'c cho ngrriri ban �v�~� san �x�u�~�t� kinh doanh 213.509.140.509

Tra trU'O'C cho ngU'oi ban �v�~� xay dt.mg CO' ban Ban Quan 汹 dl:f cin Thuy Di?n 2 Ban DSn bu Giai ph6ng �M�~�t� �b�~�n�g� �h�u�y�~�n� Tuong Duong 10.261.261.436 H(>i a6ng DSn bu Giai ph6ng �M�~�t� �b�~�n�g� Thuy �d�i�~�n� Ban Ve �t�~�i� Thanh Chuong 4.552.520.171 Ban diSu hanh Dt,r an Thuy �d�i�~�n� Ban La 25.418.534.331

Ban Quan 汹 Dl;f cin Nhi?t tli?n 3 Dongfang Electric Co. (DEC) 29.570.425.233 Chengda Engineering Corporation 4.663 .959.541 T6ng Cong ty c6 phAn Dich Vl,J Ky �t�h�u�~�t� DAu khf �V�i�~�t� Nam (PTSC)

Tra truac cha ccic t16i tur;rng khcic vd xay d1,mg 䌨䨠ban 46.249 .462.419

11112016 VND

31.158.963.444

20.515.366.327

23 .453 .608.987 12.496.636.649

418.829.595.086 486.869 .463 .882

85.687.187.279

86.407 .090.802

334.225.303.640 1.165.417.912.456

(b) Tra tru·o·c cho ngll'O'i ban �n�g�~�n� �h�~�n� la cac cong ty lien quan

Cac cong ty lien quan Cong ty C6 phAn Tu vftn Xay dvng �D�i�~�n� I Cong ty c6 phAn Tu vftn Xay d1,1·ng �D�i�~�n� 2 Cong ty C6 ph§n Tu vftn Xay d1,1·ng �D�i�~�n� 3 Cong ty c6 ph§n Tu vftn Xay d1,rng �D�i�~ �n� 4 Ban Quan ly D1,1· an �N �h�i �~�t� �d�i�~�n� I T6ng Cong ty �D �i �~�n� lt,rc MiSn Nam EVN - Ban Quan ly DtJ an Thuy �d�i�~�n� 6

31112/2016 VND

5.201.978.794 4.946.030.019 1.503.731.958 2.517.163.225 1.041.000.000

147.000.000

15.356.903.996

11112016 VND

898.500.000 813.049.379

18.684. 724.533 2.402.889 .225 2.082.000.000

17.000.000.000

41.881.163.137

31

c J

TBng Cong ty Phat �d�i�~�n� 1 - Cong ty TNHH Mqt Thanh Vien va cac cong ty con �T�h�u�y�~�t� minh bao cao tai chinh hc;rp �n�h�~�t� cho nam �k�~�t� thuc ngay 31 thang 12 nam 2016 �(�t�i�~�p� theo)

M!iu B 09 - DN/HN (Ban hanh theo Th6ng tu: s6 200&20212014/TT-BTC

ngay 2211212014 cita Br} Tai chinh)

8. Phai thu �n�g�~�n� �h�~�n� khac

(a) Phai thu �n�g�~�n� �h�~�n� khac

K'18i ngimlt TJng Cong ty LQ·i nhu?n, cfJ t(rc duQ'c chia tu cac c10'l1 vi Phai thu T?p doan �D�i�~�n� �!�~�.�r�e� �V�i�~�t� Nam vs chi phi xay dt,rng ca ban lien quan t&i Dt,r an Tlch Nang DO'l1 Duong va Dt,r an Duyen Hai 3 Ma n;'mg

Nlza may Nhift ilifn Uong Bi Cong ty Li lama 69.2 tiSn dAu c16t th[ �n�g�h�i�~�m� Nha may 300 MW �N�h�i�~�t� �d�i�~�n� Uong Bl Cong ty Chengda tiSn mua h9 v?t tu xay d1,rng va tiSn ung ph1,1c v1,1 cong tac thu gom xi cho Dt,r an Uong Bl Ma r9ng 2 Phai thu �t�h�u�~� Gia tri gia tang

Cong ty CJ plu1n Thuy ilifn Da Nhim - Ham Tltu{in -DaMi Phai thu Iai tiSn gt'.ri

Nita may nhift ilifn Duyen Hiii Phai thu �t�h�u�~� Gia tri gia tang Phai thu khac tu T?p doan �D�i�~�n� lt,rc �V�i�~�t� Nam

Di!· an Uong Bi Mu R9ng 2 Phai thu vS chi phi phat sinh trong giai �d�o�~�n� �c�h�~�y� thi'.r

Cac kltoiin pltiii tlzu kluic

31/12/2016 VND

125.000.000

65.187.576.960

771.661.991

4.200.000 41.158.139.521

42.592.833.442

107.716.455.045 12.327 .818.679

217.710.252.877

147.418.473.027

635.012.411.542

1/1/2016 VND

5.527.840.080

70.837.736.888

22.215. 798.396

127.396.293.325

225.977.668.689

32

iC

j

'If

F

TBng Cong ty Phat �d�i�~�n� 1 - Cong ty TNHH MQt Thanh Vien va cac cong ty con �T�h�u�y�~�t� minh bao cao tai chinh hQ'P �n�h�~�t� cho nam �k�~�t� thuc ngay 31thang12 nam 2016 �(�t�i�~�p� theo)

�M�~�u� B 09-DN/HN ⡂慮桡湨瑨敯周潮朠瑵猶㈰〦㈰㈀㈰ㄴ⼀呔ⵂ呃

湧慹㈲ㄲ㈰ㄴ 捩瑡䈹呡椠捨楮栩

(b) Phai thu �n�g�~�n� �h�~�n� khac 瑩爠cac cong ty lien quan

䍯湧瑹湵ㄠT?p doan �B�i�~ �n� h,rc �V�i�~�t� Nam Phai thu T?p doan �B�i�~�n� lt,rc �V�i�~�t� Nam v6 chi phi �c�h�~�y� tlui D\I an Uong Bi Ma r()ng 2

䍯湧瑹汩敮歩琠Cong ty C6 ph§n Phat �t�r�i�~�n� �f�)�i�~�n� l\.fc �V�i�~�t� Nam Cong ty C6 ph§n EVN Qu6c �t�~� Cong ty C6 ph§n �N�h�i�~�t� �d�i�~�n� Quang Ninh

䍴楣捯湧瑹汩敮煵慮歨瑩挠T6ng Cong ty �£�)�i�~�n� l\.fc Mi6n Trung T6ng Cong ty Truy6n tai �d�i�~�n� Qu6c gia

31/12/2016 VND

101.417 .648.394

217.710.252.877

95.126.395 3.160.000

32.430.000

19.773.033.817 5.189.275.286

344.220.926.769

1/1/2016 VND

20.93 8.000.000

19.773.033.817 5.189.275.286

45.900.309.103

33

TBng Cong ty Phat �d�i�~�n� 1 - Cong ty TNHH M(>t Thanh Vien va cac cong ty con �T�h�u�y�~�t� minh bao cao tai chinh hQ'p nh§t cho nam �k�~�t� thuc ngay 31thang12 nam 2016 �(�t�i�~�p� theo)

9. Hang tAn kho

Hang t6n kho phi.ic vi.i mi.ic dich san �x�u�~�t� kinh doanh Hang mua dang di d110ng Nguyen �v�~�t� �l�i�~�u� Cong Cl) va d1,1ng Cl) Chi phi san xufit kinh doanh d& dang

Hang tBn kho dung cho xay d\fng co· ban Nguyen �v�~�t� �l�i �~�u�

�M�~�u� B 09 - DN/HN (Ban hanh theo Thong tus6 200&20212014/ TT-BTC

ngay 2211212014 cua B9 Tai chinh)

31/12/2016 11112016 Gia g6c 噎䐠

88.920.125.454 1.409.485.942.211

9.924.682.261 6.885.113.056

1.515.215.862.982

Dt,r phOng 噎䐠

( 15.596.999.387) (49.633.100)

(15.646.632.487)

Gia g6c 噎䐠

609.39

Documents

T6ng Cong Phat 1 - evngenco1.com.vn Hop nhat... · T6ng Cong ty Phat di~n 1 - Cong ty TNHH M(U Thanh Vien va cac cong ty con Bao cao cua Ban T6ng Giam dBc Ban T6ng Giam a6c T6ng Cong