Bao cao tai chfnh giC/'anien dO
Ngay 30 thanq 6 narn 2014

EY
Building a better
working world


Conq ty

Co phan 8au

tu Dien Tay Nguyen

Ml,JC Ll,JC

Trang

Thong tin chung

1-2

Bao cao cua Giarn doc

3

Bao cao ket qua conq tac scat xet bao cao tai chfnh giCPanien do

4

Bang can doi ke toan giCPanien do

5900328272
5900328272
5900328272
5900328272
5900328272
5900328272

-

£lieu
£lieu
£lieu
£lieu
£lieu
£lieu
£lieu
£lieu
£lieu

chlnh Ict!nthu
chTnh Ict!nthir
chlnh Ict!nthu
chTnh Ict!nthu
chTnh Ict!nthu
chTnh Ict!nthu
chlnh Ict!nthir
chTnh Ict!nthu
chlnh Ict!nthu

Ngay:


C6 phieu cua Cong ty dLfQ'Cniern yet tal Sa Giao dich Chung khoan Thanh pho H6 Chi Minh ke tCr
ngay 12 thanq 10 narn 2009 theo Quyet dinh so 119/Q£l-SGDHCM do T6ng Giam doc Sa Giao dich
Chung khoan Thanh pho H6 Chi Minh ky nqay 1 thanq 10 narn 2009.
Hoat dong chlnh cua Cong ty la san xuat, truyen tai va phan phoi di$n nanq; xay dl,mg nha cac loai;
xay dl,mg cac cong trlnh thuy loi; xay lap dLfcyng day va tram bien ap tCr35KV tro xuonq: dct!utu, xay
dl,mg cac cong trlnh vua va nh6; xay dl,l'ng cong trlnh conq nqhiep; xay dl,l'ng conq trlnh dLfcyng bO;
mua ban va che bien hang nong san (tnr mu cao su); tr6ng cay cao su; san xu at san pharn cao su;
kinh doanh dich Vl,Jthiet b] ky thuat di$n; mua ban bat dong san; va kinh doanh dich Vl,Jdu lich noi
dia va dich Vl,JILfUtru ngan nqay.
Conq ty co tru sa chlnh tal so 114 Tnronq
Lai.

Chinh, Phuonq

Phu £l6ng, Thanh pho Pleiku, TTnh Gia

HQI DONG QUAN TR!
Cac thanh vien cua Hoi d6ng Ouan tr] trong ky va vao ngay I$p bao cao nay nhu sau:
Ong
Ong
Ong
Ong
Ong

Phan Thanh t.ac
Huynh Doan
Nguy~n Van Giang
Le Van Minh
Nguy~n Tam H6a

GIAMDOC
Giarn doc cua Conq ty trong ky va vao nqay I~p bao cao nay la ong Huynh Dean.

NGU'OI D~I DleN THEO PHAp LU~T
Ngll'eJi dai dien theo phap luat cua Conq ty trong ky va vao nqay I~p bao cao nay la Ong Phan
Thanh L
3


g1
Ernst & Young Vietnam Limited
28th Floor. Bitexco Financial Tower
2 Hai Trieu Street. District 1
Ho Chi Minh City. S.R. of Vietnam

EY

Building a better
working world

s6 tham

Tel: +84 8 3824 5252
Fax: +84 8 3824 5250
ey.com

chieu; 61121146/17146928

BAo cAo KET QUA CONG TAc SOAT XET BAo cAo TAl CHiNH

GllrA NII~N£>9
Kinh gu>i: Quy

ce dong

cua Cong ty

Bao cao tai chinh cua Cong ty cho narn tai chfnh ket thuc nqay 31 thanq 12 narn 2013 da duoc mot
doanh nqhiep kiern toan khac kiem toan va dU'a ra 'I kien chap nhan toan phan doi vai bao cao tai
chfnh do vao nqay 27 thanq 3 narn 2014. Dong thai, bao cao tai chfnh giC1'anien do cua Conq ty cho
ky ke toan sau thanq ket thuc nqay 30 thanq 6 narn 2013 cOng dU'Q'cdoanh nghi$p kiem toan nay scat
xet va dua ra ket luan chap nhan toan phan doi vai bao cao tai chinh giC1'anien do do vao ngay 12
thanq 8 narn 2013.

Thanh pho

He Chi

Minh, Vi$t Nam

Ngay 12 thang 8 narn 2014

A member firm of Ernst

&

Young Global Limited


Conq ty

Co phan £)au tu Dien

Tay Nguyen

B01 a-DN


120

II.

121
129

130
131
132
135

140
141

150

Cac kho{m (Jau ti» ta; chinh
nganhfjln
1. £>au tlJ' tai chfnh ngan han
2. Dl)' phonq giam gia dau tu
ngan han

III. Cac khoan pha; thu
ngan hCJn
1. Phai thu khach hang
2. Tra truoc cho nglJ'cYiban
3. Cac khoan phai thu khac
IV. Hang ton kho
1. Hang ton kho


221
222
223
230

250
258

II.

co

co

eau to ta; chinh da; han
1. £>au tu dai han kha'c

261

III. Ta; san da; nen khac
1. Chi phi tra truoc dai han

270

TONG CQNG TAl SAN

260

4


11.000.000.000

-

(536.411.855)

2.701.642.939

35.640.544.156

7

165.539.727
5.160.000
2.530.943.212

194.624.125
22.000.000
35.423.920.031

183.543.192

183.543.192

8

183.543.192

183.543.192

45.000.000

10

5

1.721.538.129
5.115.206.980
(3.393.668.851 )
45.000.000

206.352.715.210

206.352.715.210

206.352.715.210

206.352.715.210

153.096.947

119.641.932

153.096.947

119.641.932

229.337.374.081

255.958.464.448

778.049.967

23.202.916.803

310

I.

N9'ngan nen

778.049.967

23.202.916.803

312
314

1.
2.

315
316
319

3.
4.
5.

323



13.500.000

22.241.000

11

143.946.347

12.861.588
88.349.360
25.032.380

12

51.207.803

22.422.591.810

569.395.817

631.840.665

228.559.324.114

232.755.547.645

13.1

Van chti sO< hCPu

Nguyen Tien Hai
NgU'ai tap

255.958.464.448

Nguyen Tien Hai
Ke toan trU'ang

Ngay 12 thanq 8 narn 2014

6

~
~

,

I.

~
~
~


Conq ty

Co phan 8au

tu Dien Tay Nguyen



21

4.

Doanh thu hoat dQng tal chinh

22

5.

Chi phi tai chinh

25

6.

Chi phi quan

30

7.

LQ'i nhu~n thu&n tlP hoat dQng
kinh doanh

31

8.


1.047.437.212

555.622.388

445.825.869

682.319.003

601.611.343

2.925.993.864

12.427.977.739

15

536.411.855

7.676.570.854

16

571.619.665

551.354.442

14.2

nghi~p



Ngay 12 thanq 8 narn 2014

7

:RI
"

1


Cong ty Co phan f)au tu Dien Tay Nguyen

B03a-DN

BAa cAa LU'U CHUY~N TI~N TE GICrA NIEN DO
cho ky ke toan sau thanq ket thuc nqay 30 thanq 6 narn 2014
VNfJ
,

Maso

I.
01
02
03
05
06
07


co dlnh
Tien chi cho vay
Tien thu h6i cho vay
Tien chi dau to, gap von VaG
don vi khac
Tien thu lai, co tuc va lQ'i nhuan
dU'Q'cchia

Cho ky k~ teen
seu tMng k~t thuc
ngay 30 tMng 6
nem 2013

1.029.381.394

(469.354.142)
(279.390.345)

(525.382.829)
(158.279.101 )

(61.074.006)

-

LLI'u chuy~n ti~n thuan (SLPdl}ng
vao) tLPhoat dQng kinh doanh
II.

21


-

-

(5.600.000.000)
17.549.884.547

LLI'u chuy~n ti~n thuan tw (SLP
dl}ng vao) hoat dQng d;lu tll'

11.906.394.547

280.321.883

(5.719.678.117)

ro

36

40

III. LU'U CHUYEN TIEN
HOAT DONG TAl CHiNH
Co tlic d~ tra

(10.001.736.805)

(2.429.338.890)

Thuyet
minh

CHi TlEU

ngay 30 thang 6
nem 2014

Cho ky ke teen
thang ket tbuc
ngay 30 thang 6
niim 2013

SEW

Tang (giam) ti6n va tU'O'ngdU'O'ng
ti6n thuan trong kY

1.203.076.677

(6.202.730.130)

60

Ti6n va twO'ng dwO'ng ti6n dclu ky

803.188.782

6.720.319.286


9


Conq ty

Co phan f)au

tu Dien Tay Nguyen

B09a-ON

THUY~T MINH BAa cAa TAl CHiNH GiO'A NII~N DO
vao ngay va cho ky ke toan sau thanq ket thuc nqay 30 thanq 6 narn 2014

1.

THONG TIN CONG TY
,

Cong ty Co phan D~lU tU' Dien Tay Nguyen ("Cong ty") la mot conq ty co phan duoc thanh
lap tren co sa co phan h6a Nha may Thuy dien IADrang 1 true thuoc Cong ty Dien Gia Lai
theo Ouyet dinh so 1188/QD-UB do Oy Ban Nhan can Tlnh Gia Lai cap nqay 23 thanq 9
narn 2004. Viec co phan h6a da dU'Q'CSa Ke hoach va Dau tu Tlnh Gia Lai phe duyet thong
qua viec cap Giay Chunq nhan Dang ky Kinh doanh ("GCNDKKO") so 3903000046 vao
nqay 12 thanq 11 narn 2004, va theo cac GCNDKKO dieu chlnh sau:
GCNDKKD ditJu chfnh
3903000046
3903000046
3903000046
5900328272

Ngav:
Ian
Ian
Ian
Ian
Ian
Ian
Ian
Ian
Ian

thli nhat
thli hai
thli ba
th(Y tu
th(Y narn
th(Y sau
th(Y bay
th(Y tam
thu chin

nqay
nqay
nqay
nqay
ngay
nqay
nqay
nqay
nqay


-

.1

=


Conq ty

Co phan £)au tu

Dien Tay Nguyen

B09a-DN

THUY~T MINH BAa cAa TAl CHiNH GIO'A NIEN 80 (tiep theo)
vao nqay va cho ky ke toan sau thanq ket thuc nqay 30 thanq 6 narn 2014

so TRiNH

2.

C(J

2.1

Chutm m~

BAy
anien do, bao cao ket qua hoat dong kinh doanh giQ>a
nien dO, bao cao luu chuyen tien t$ giQ>anien dO va thuyet minh bao cao tai chinh giQ>anien
do dU'<;>,c
trinh bay kem theo va viec SLY dunq cac bao cao nay khonq danh cho cac doi
tU'<;>,ng
khong duoc cung cap cac thong tin ve cac thu tuc, nquyen tck va thong 1$ ke toan tai
Vi$t Nam va hon nQ>akhong duoc chu dinh trinh bay tinh hinh tai chinh, ket qua heat dong
kinh doanh va luu chuyen tien t$ cua Cong ty theo cac nquyen tac va thong 1$ke toan dU'<;>,C
chap nhan rong rai (] cac ruroc va tanh tho khac nqoai Vi$t Narn.
2.2

Hinh


;f

,~


I

Cong ty Co phan £)au tu £)i$n Tay Nguyen

BOga-ON

THUY~T MINH BAa cAa TAl CHINH GICrA NIEN £>0 (tiep theo)
vao nqay va cho ky ke toEm sau thanq ket thuc nqay 30 thanq 6 narn 2014

3.

cAc cHiNH SACH KE TOAN CHU YEU

3.1

Titm va

cac kho;m tU'O'ng cIU'O'ng tilm

Tiem va cac khoan tuonq dU'O'ng tien bao gom tien mat tat quy, tien gCri nqan hang va cac
khoan dEIUtu ngan han c6 thai han goc khong qua ba thanq, c6 tfnh thanh khoan cao, c6
kha nang chuyen doi de dang thanh cac IU'O'ngti~n xac dinh va khOng c6 nhieu rui ro trong
chuyen doi thanh tien.


Cac kho;m phai thu
Cac khoan phai thu duoc trlnh bay tren bao cao tai chinh giC/'a nien do theo gia tri ghi so
cac khoan phai thu tCr khach hang va phai thu khac sau khi can tnr cac khoan dl,J'ph6ng
duoc I$p cho cac khoan phai thu kh6 dol.
Ol,J'ph6ng no phai thu kh6 d6i the hlen phan gia tri cua cac khoan phai thu ma Conq ty dl,J'
kien khonq c6 kha nanq thu hoi tal nqay ket thuc ky ke toano Tang hoac giam so du tal
khoan dl,J' ph6ng duoc hach toan vao chi phi quan Iy doanh nghi$p tren bao cao ket qua
heat dong kinh doanh giC/'a nien dO.

3.4

Tei san

co cIjnh hCPuhinh

Tai san co dinh hC/'uhlnh dU'O'cthe hien theo nguyen gia trCr di gia tr] khau hao IOy ke.
Nguyen gia tai san co dinh hC/'uhlnh bao gom gia mua va nhC/'ng chi phi c6 lien quan true
tiep den viec dua tai san vao hoat dong nhu dl,J'kien. Cac chi phi mua sarn, nanq cap va doi
rnoi tai san co dinh dU'O'cghi tang nquyen gia cua tai san va chi phi bao trl, sCra chC/'adU'O'c
hach toan vao bao cao ket qua heat dong kinh doanh giC/'anien dO khi phat sinh.
Khi tai san duoc ban hay thanh Iy, nquyen gia va gia tr] khau hao lGy ke dU'O'cx6a so va cac
khoan li3i 16 phat sinh do thanh Iy tai san duoc hach toan vao bao cao ket qua heat dong
kinh doanh giC/'a nien dO.
3.5

KhtJU hao
Khau hao tai san co dinh hC/'uhlnh dU'O'c trich theo phuonq
gian hC/'udunq uoc tlnh cua cac tai san nhu' sau:
Nha cua va vat kien true
May m6c, thiet b]

dl,l' ph6ng duoc hach toan vao chi phi tai chlnh tren baa cao ket qua
giCl'a nien dO.

trooc

Chi phi tra truoc baa gom cac chi phi tra truoc ng~n han hoac chi phi tra truoc dai han tren
bang can doi ke toan giCl'a nien do va dU'O'c phan bo trong khoanq thai gian tra truoc hoac
thai gian cac IO'i ich kinh te tuonq Cmg dU'O'ctao ra tLYcac chi phi nay.

3.8

Cac khoan phai tra va chi phi trich

tnroc
j

Cac khoan phai tra va chi phi trich truoc dU'O'c ghi nhan cho so tiEm phai tra trong tuonq lai
lien quan den hang h6a va dich Vl,J da nhan dU'O'c khonq phu thuoc vao viec Conq ty da
nhan dU'O'c h6a don cua nha cung cap hay chua.

...
(

II

U
3.9

Cophieu



Quy dtJu tir pMt tritJn
Quy nay dU'O'c trich I$p nharn phuc
Cong ty.

Vl,J

viec rno rong heat dong hoac dau

tu chieu sau cua

Quy khen thtfang va pht1c toi
Quy nay dU'O'c trich I$p de khen thU'ang, khuyen khich vat chat, dem I~i IO'i ich chung va
nanq cao phuc IO'icho cong nhan vien va duoc ghi nhan nhu mot khoan no phai tra.

13

..,

0,
J


Conq ty

Co phan 8au

tu Dien Tay Nguyen

BOga-ON

Co toe
Ooanh thu dU'O'c ghi nhan khi quyen
xac lap.
3.13

duoc nhan khoan thanh toan co tuc cua Cong ty dU'O'c

N

Thue
Thue thu nMp doanh nghi~p hi~n h8nh
Tai san thue thu nhap va thue thu nhap phai nop cho ky hien hanh va cac ky truce duoc
xac djnh bc1lnggia tri dl,l' ki~n phai nop cho (hoac dU'O'c thu hOi tu) co quan thue, Slr dl,lng
cac rmrc thue suat va cac luat thue co hi$u Il,I'c d~n nqay k~t thuc ky k~ toano
Thu~ thu nhap hien hanh duoc ghi nhan VaG k~t qua hoat dong kinh doanh giCfa nien dO
nqoai trCr tmang hop thue thu nhap phat sinh lien quan d~n mot khoan rnuc duoc ghi th~ng
VaG von chu sa hCfu, trong trU'ang hop nay, thue thu nhap hien hanh cOng duoc ghi nhan
true ti~p VaG von chu sa hCfu.
Cong ty chi duoc bu trCr cac tai san thu~ thu nhap hien hanh va thue thu nhap hi$n hanh
phai tra khi Conq ty co quyen hop phap dU'O'c bu tnr giCfa tai san thue thu nhap hien hanh
vai thue thu nhap hien hanh phai nop va Cong ty dl,l' dinh thanh toan thue thu nhap hien
hanh phai tra va tai san thu~ thu nhap hien hanh tren co sa thuan.
Thue thu nh~p

noen

i~

I~i



Thue (tiep theo)

(tiep theo)

Thu~ thu nh~p hosn {a nien dO, dU'O'c phan IO
vsu

(tiep theo)

cu tei ehinh - Gia tri sau ghi nMn Ian QaU

Hien tal Thong tll' 210 khonq co hll'ang dan ve viec xac dinh l

Ngay 31 thang 12
nem 2013

5.600.000.000
11.000.000.000

11.000.000.000

16.600.000.000

11.000.000.000

(536.411.855)

ph6ng giam gia dau'tll' ng~n han

16.063.588.145

GIA TR! THUAN

16

I

Ngay 30 thang 6
nam 2014

11.000.000.000



co phi~u

Cong ty Co phan Thuy Di$n
Kenh Bac - Ayun Ha
Ol,J'ph6ng giam gia dau tu
ngan han

560.000

PHAI THU KHAcH

So lU'Q'ng

co phi~u

GitJ tri
VNf)

5.600.000.000
(536.411.855)

5.063.588.145

GIA TR! THUAN

6.

GitJ tri
VNf)


Phai thu lai lien doanh
Phai thu lai cho vay
Phai thu hoan van lien doanh
Khac

2.247.887.656
278.055.556
5.000.000

30.311.884.880
145.638.888
4.939.714.649
26.681.614

TONGCQNG

2.530.943.212

35.423.920.031

2.525.943.212

35.413.114.417

Trang (16:
Ben lien quan (Thuy~t minh
Ben tno ba

8.


TAl SAN

co D!NH HCrUHiNH
VND
Nha cire va
v~t ki~n true

Maym6e,
thi~t bi

Phuong ti~n
v~n tai

Taisan

co dinn khae

Tong eong

Nguyen gia:
Vao nqay 31 thahg 12 nam 2013
Mua rnoi

3.133.103.240

Vao ngay 30 thanq 6 nam 2014

3.133.103.240


1.677.232.611
73.178.761

1.592.016.868
22.771.500

124.419.372

Vao ngay 30 thang 6 narn 2014

1.750.411.372

1.614.788.368

124.419.372

Vao ngay 31 thanq 12 nam 2013

1.455.870.629

265.667.500

Vao ngay 30 thanq 6 nam 2014

1.382.691.868

242.896.000

724.833


nAu

TU' oAI H~N KHAc

Cac khoan d~u tU' khac the hien khoan g6p van lien doanh voi Conq ty Co phan £)ien Gia
Lai d~u tU' vao cac nha may thuy dien. Chi tiet nhu sau:
VND

Nha may Thuy dien la£)rang 3 va Nha may
Thuy dien laMeur 3
Nha may Thuy dien H'Chan
Nha may Thuy dien £)akPiHao 2
Nha may Thuy dien laPuch 3
Nha may Thuy dien H'Mun
TONG CQNG

11.

THU~ vA cAc

Ngay 30 tMng 6
nem 2014

Ngay 31 tMng 12
niim 2013

10.851.758.398
26.423.210.409
58.636.542.952
42.881.971.112

12.861.588

TONGCQNG

143.946.347

12.861.588

cAc KHOAN PHAI TRA, PHAI NQP NGAN H~N KHAc
VND
Ngay 30 tMng 6
nem 2014

Ngay 31 tMng 12
nem 2013

Phai tra cac ben th(r ba
Phai tra ben lien quan

51.207.803

7.841.801.143
14.580.790.667

TONG CQNG

51.207.803

22.422.591.810



Loi nnuen sau thu{;

cnue

pMn ph6i

T6ng cQng

232.764.986.400
4.802.532.826
(6.684.895.500)

Cho ky k~ toan sau thang k~t thuc ngay 30 thang 6 narn 2013:
Vao ngay 31 thang 12 narn 2012
Loi nhuan thuan trong ky
Co tuc cong be
Vao nqay 30 thang 6 narn 2013

246.569.880.000

246.569.880.000

(26.791.024.482)

5.137.235.865

7.848.895.017
4.802.532.826
(6.684.895.500)

230.882.623.726

Cho ky k~ toan sau thang k~t thuc ngay 30 thang 6 narn 2014:
Vao nqay 31 thanq 12 narn 2013
Lqi nhuan thu~n trong ky
Co tuc cong be
PhEInphei Iqi nhuan

246.569.880.000

Vao ngay 30 thanq 6 narn 2014

246.569.880.000

(26.791.024.482)

20


Ccnq ty

Co phan 8au

tu Dien Tay Nguyen

S09a-DN

THUY~T MINH sAo cAo TAl CHiNH GICYA NIEN 80 (tiep theo)
vao nqay va cho ky ke toan sau thanq ket thuc nqay 30 thanq 6 narn 2014


co phan

Cho ky kfJ toen
seu thang kfJt thee
ngay 30 thang 6
nem 2013

dii gap

Van dau ky

va cuoi ky

246.569.880.000

246.569.880.000

6.684.895.500
28.976.743.400

6.684.895.500
6.692.274.090

10.001.736.805
18.975.006.595

2.429.338.890
4.262.935.200

Co t{PC


(Co phifJu)

Co phieu duoc phep phat hanh

24.656.988

24.656.988

Co phieu da phat hanh va g6p van day du
phifJu pho thong

24.656.988

24.656.988

Co phieu quy
phifJu pho thong

(2.374.003)

(2.374.003)

Co phieu dang luu hanh
phifJu pho thong

22.282.985

22.282.985



,

~


Conq ty

Co phan f)au

tu Dien Tay Nguyen

B09a-DN

THUY~T MINH BAa cAa TAl CHfNH GICrA NIEN DO (tiep theo)
vao nqay va cho ky ke toan sau thanq ket thuc ngay 30 thanq 6 narn 2014

14.

DOANH THU (tiep theo)

14.2

Doanh thu hOCjltd{jng tiJi chinh

Cho ky ke ioen
seu thang ket thuc
ngay 30 thang 6
nem 2014


nem 2014

16.

VNf)
toen

Dl! ph6ng giam gia dau tlJ' tat chinh ng~n han
Chi phi hoat dong dau tu tai chinh

536.411.855

TONGCQNG

536.411.855

VNf)
toen

Cho ky ke
seu thang ket thuc
ngay 30 thang 6
nem 2013

dich Vl,Jmua nqoai
nhan cong
khau hao tai san co dinh
minh s6 9)

Chi phi khac

nem 2014

'")1

VNf)
toen

Cho ky ke
seu thang ket thee
ngay 30 thang 6
nsm 2013

628.586.439
225.033.274

481.482.180
273.567.594

96.675.094
176.947.246

135.955.572
106.174.965

1.127.242.053

997.180.311


Cong ty Co phan 8au tu Dien Tay Nguyen


Duoi day la doi chieu 100inhuan truoc thue va thu nhap chiu thue:

:iH
VND

Cho ky ktJ toen
seu thang ktJt tnuc
ngay 30 thang 6
nem 2014

2.502.865.241

LQ'i nhu~n trwac thu~
Cec difJu ehlnh (giam) tang to! nhu~n ktJ toen
Lai gop van lien doanh
Chi phi khong duoc khau tnr
Thu nh~p chju thu~ (16 tinh thu~)
hi~n hanh

4.802.532.826
(12.162.332.559)
264.054.799

wac tinh ky
283.865.440

Thu~ TNDN wac tinh ky hi~n hanh
Thue TNDN nop thua dau ky
Thue TNDN da nop trong ky