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Ngày ký: 06.11.2014 15:37
CONG TY CO PHAN
DT & PT DIEN MIEN TRUNG

CONG HOA XA H O I CHU NGHIA VIET NAM
Doc iap - Tu do - Hanh phiic

So: iJ}-% / C T

N h a Trang,

ngay 06 t h d n g 11 nam 2 0 1 4

V/v: Cong bo thong tin dinh ky BCTC Quy 3 va BCTC H N Q3/2014.

Kinh g m :

Uy ban Chirng khoan Nha Nirac
So" Giao djch Chirng khoan Ha Noi

Ten don vi: Cong ty Co phan Dau tu va Phat trien Dien Mien Trung
M a chung khoan: S E B
Tru so chinh: So 10 L a m Son, P.Phuac Hoa, Tp.Nha Trang, tinh Khanh Hoa.
Dien thoai: 058.3878.092

Fax: 058.3878.093

Ngirai thirc hien cong bo thong tin: Trjnh Giang Nam



CONG T Y CO PHAN DAU T U V A PHAT TRIEN D l f N MIEN TRUNG
10 Lam Son, Phucmg Phuac Hoa, Thanh ph6 N h a Trang

MUC LUC

K h a i quat ve cong ty

B A O CAO TAI CHINH H Q P N H A T
Quy 3 / 2 0 1 4

Trang

1-3

Cac Bao cao tai chinh hcrp nhat
•

Bang can doi ke toan hop nhat

4 -5

•

Bao cao ket qua hoat dgng kinh doanh hgp nhat

6

•


chung khoan S E B . N g a y chinh thue giao djch cua c6 phi^u la 14/01/2009.
Vorj d i e u l e : 1 2 5 . 0 0 0 . 0 0 0 . 0 0 0 d o n g
vSn g o p t h u e te d i n ngay

31/09/2014: 125.000.000.000 dong,

T r u sot c h i n h
•

Dja chi:

10 L a m San, Phuong Phuac Hoa, Thanh pho N h a Trang, T i n h Khanh H o a

•

Dien thoai:

(84) 0583 878092

•

Fax:

(84) 0583 878093

•

E-mail:

[email protected]


L i p dat cac cau kien be tong, ket cau thep, cac thiet bj dien nuac;

•

San xuat vat lieu xay dung;

•

M u a ban vat lieu xay dimg, thiet bi xay dimg;

•

K h a i thac, che bien va mua ban da, cat, soi;

•

Huong dan va dao tao doi ngu van hanh N h a may thuy dien.

C o n g ty con
Cong ty C o phan Thuy dien T r a X o m
N g d n h nghe

k i n h doanh

•

chinh

•


T r u s& c h i n h
•

Dja chi:

278 N g u y i n T h i D i n h , Thanh pho Q u i N h a n , T i n h B i n h D i n h

•

Dien thoai:

(84) 056.3546.788

•

Fax:

(84)056.3546.788

Nhansw
Tong so cong nhan vien hien co den cuoi nam tai chinh la 55 nguai. Trong do, can bo quan ly la 14 nguai.
Cac thanh vien cua H o i dong quan tri. Ban K i 6 m soat theo Nghj quy§t s6 2 5 C T / H D Q T ngay 16/4/2014,
T6ng G i a m d6c v a K e toan trucmg trong ky tai chinh va den ngay lap Bao cao tai chinh nay gom co:
H o i dong

quan

tri


B6 nhiem lai ngay 03/04/2013

•

Ong M a i Huy Tuan

U y vien

B 6 nhiem ngay 28/06/2014

B a n Kiem

soat

•

Ong Trjnh G i a n g N a m

Trucmg ban

B6 nhiem lai ngay 03/04/2013

•

Ong D i n h The G i a i

Thanh vien

Bo nhi#m lai ngay 03/04/2013



CONG TY C O P H A N D A U T U V A PHAT TRIEN DIEN M I E N T R U N G
10 Lam Scm, Phirang Phuac Hoa, Thanh pho Nha Trang

Quy

3/2014

Mau S 6 B 0 1 - D N

BANG CAN DOI K E TOAN HOfP NHAT
Ngay 30 thang 09 nam

BAO CAO TAI CHINH HQP NHAT

B a n h a n h theo
ngay

2014

Q D sd 1 5 / 2 0 0 6 / Q D - B T C

2 0 / 3 / 2 0 0 6 va cdc s i r a doi. bo

sung

CO l i e n q u a n c u a BQ T a i c h i n h

TAI SAN


38.940.222.689

111,301.810.603

5.172.955.453

21.836.394.967

111

3.172.955.453

10.836.394.967

Cac khoan tuong duong tien

112

2.000.000.000

11.000.000.000

II.

Cac khoan dau tu-tai c h i n h n g i n han

120

0


5.

Cac khoan phai thu khac

135

394.859.431

925.251.981

IV.

H a n g ton kho

140

13.615.150.912

50.592.711.836

1.

Hang ton kho

141

13.615.150.912

50.592.711.836


158

B.

TAI SAN DAI H A N

200

1.

Cac khoan phai thu dai han

210

11.

T a i san co d i n h

220

1.

Tai san co djnh huu hinh

221

- Nguyen gia

5



- G i a tri hao mon luy ke

223

(233.391.595.990)

(216.573.417.958)

Tai san co djnh v6 hinh

227

- Nguyen gia

228

10.874.804.160

- G i a tri hao mon lily ke

229

(304.391.421)

4.

Chi phi xay dimg c a ban do dang

230


J.

Tai san dai han khac

268

TONG CQNG TAI SAN

270

3.

Cdc

T h u y e t m i n h kem theo

t i r t r a n g 7 den t r a n g 2 2 l a bp phgn

8

9

10

11

10.605.811.620

10.570.412.739 ^

795.841.509,325

Trang 3


C O N G T Y C O P H A N D A U T U V A PHAT TRIEN DIEN M I E N T R U N G
So

1 0 L a m S a n , Phuong

BAO CAO TAI CHINH H O P NHAT

P h u a c H o a , T h a n h pho N h a T r a n g

Quy

3/2014

BANG CAN DOI K E TOAN HOP NHAT (tiep theo)
Ngay 30 thang 09 nam 2014
NGUONVON

Mas6

Thuylt
minh

30/09/2014

01/01/2014


72.784.471.562

70.112.535.829

2.

Phai tra cho ngiroi ban

312

48.634.138.286

24.825.459.129

T
J.

Nguai mua tra tien truac

313

4.

Thue va cac khoan phai nop Nha nuac

314

1.939.031.898


17

28.008.797.773

16.150.170.181

8.

Quy khen thuang, phuc lgi

323

1.596.547.892

2.083.585.183

IL

NQ" dai han

330

404.848.733.307

383.249.48^ .933

1

Vay va ng dai han


229.465.451.758

207.075.328.729

1.

Von dau t u cua chu so hiju

411

19

125.000.000.000

125.000.000.000

2.

Thang d u von co phan

412

19

10.049.864.750

10.000.000.000

J.


Quy khac thugc von chu su hiJu

419

19

8.615.787.159

7.290.424.332

6.

Lgi nhuan chira phan phoi

420

19

62.690.698.776

43.186.702 .828

II.

Nguon kinh p h i va q u y khac

430

-



236.077.356

72.510.015.270

77.088.394.817

867.476.443.895

795.841.509.325

05 t h a n g 1 1 nam 2 0 1 4

m i n h kem theo

tu t r a n g 7 den t r a n g 22 Id bo phan

hgp t h a n h cdc Bao cao t a i c h i n h nay

Trang 4


C O N G T Y C O P H A N O A U T U V A P H A T T R I E N DIEN M I E N T R U N G
10 Lam Son. Phirong Phuac Hoa, Thanh ph6 Nha Trang

B A O CAO TAI CHINH H O P NHAT
Quy

3/2014



Ma

Thuyet

so

minh

1

22

10
11

15.
16.
17.
18.

Lgi nhuan sau thue cua co
dong thieu so
Lgi nhuan sau thu^ cua c6
18.2
dong cong ty me
18.1

19-


30.692.697.867

32.529.227.369

2.672.059.847

2.475.125.122

37.687.461.613

34.747.251.429

24

68.710.107

304.288.217

381.426.555

4.201.819.370

22

25

1.041.396.149
1.041.396.149

892.398.268


19.170.104

122.266.632

(19.170.104)

(122.266.632)

0

0

28.172.698.871

28.789.252.637

1.460.496.964

1.805.070.570

32

Loi nhuan khac
Lai hoac 16 trong cong ty
lien ket, lien doanh
Tong loi nhuan ke toan
tru^c thue
Chi phi Thue Thu nhap
doanh nghiep hien hanh

10.
dong kinh doanh
11 Thu nhap khac
Chi phi khac

sung

CO l i e n q u a n c u a BQ T a i c h i n h

23

8.

O D s6 1 5 2 0 0 6 / O D - B T C

2 0 / 3 / 2 0 0 6 va cac sua doi, bo

31

26
27
0

40

(22.371.132)

45
50


61
62
70

26.712.376.326

193.785.292

191.935.333

26.708.401.216

26.984.182.067

16

15

2.137

2.159

29

K e toan
tru-ong
.11 I

Ngu-oi lap


Q u y 3/2013

81.827.753.993

1

87.243.044.603

T i e n chi tra c h o n g u a i c u n g cap H H v a D V

2

(5.323.233.358)

(12.423.797.884)

3.

Ti^n

c h i tra c h o n g u a i lao d o n g

3

(18.331.378.639)

(15.644.483.804)

4.


7.

T i S n chi khac c h o hoat dong kinh doanh

7

(19.213.784.641)

(46.601.568.286)

20

76.144.619.451

thu t u ban hang, C C D V v a doanh thu khac

L u u chuyen tien thuan tir hoat dong kinh doanh

^

39.815.654.665
PHA

IL

Liru chuyen tien tir hoat dong dau t u

1.

T\hn chi dd m u a sim X D T S C D v a cac T S D H khac

374.093.555
(116.635.097.202)

(120.277.273) E.\

(95.250.000.000)
4.547.194.370
(90.823.082.903)

TIL

L u u chuyen tien t u hoat dong tai chinh

1.

T i e n thu t u P H c o p h i e u , nhan v o n gop cua C S H

31

157.526.000

Tien vay ngan han, dai han nhan dugc

33

79.045.523.812

47.800.000.000

Ti^n


21.836.394.967

91.953.651.150

Anh

61

-515.677

70

5.172.964.453

h u a n g cua thay d o i ty g i a h o i doai qui d o i ngoai

Tien va tuo'ng duo'ng tien cuoi ky

Hoai Nam
N h a T r a n g , ngay

Cdc

(18.749.625.001)

C o tuc, l g i nhuan d a tra cho c h u s a hiJu

T h u y h m i n h kem theo


1. D a c diem boat d o n g
C o n g ty C o ph4n D a u tu va Phat t r i l n Dien M i e n Trung (sau day goi t4t la " C o n g ty") dugc thanh lap
tren co so Hgp dong lien doanh giua T o n g C o n g ty Song D a , C o n g ty D i e n lire 3 (nay la Tong C o n g ty
Dien luc M i e n Trung) v a C o n g ty San xuat K i n h doanh Xuat nhap khau Binh M i n h theo Giay chung
nhan dang ky kinh doanh so 3703000052 ngay 03 thang 04 nam 2003 ciia S o K e hoach va d 4 u tu T i n h
Khanh Hoa. T u khi thanh lap den nay C o n g ty da 04 Ian didu chinh G i a y chung nhan dang ky kinh
doanh va Ian dieu chinh gan nhat vao ngay 03 thang 04 nam 2010 v o i ma so doanh nghiep la
4200519791. C o n g ty la don v i hach toan doc lap, hoat dong san x u k kinh doanh theo Luat Doanh
nghiep, D i e u le C o n g ty va cac quy dinh phap ly hien hanh co lien quan.
Cong ty dugc chap thuan niem yet co phieu pho thong tai S o giao dich chung khoan H a N o i theo G i a y
phep niem y k so 0 8 / Q D - T T G D H N ngay 07/01/2009 cua Trung tarn giao dich chung khoan H a N o i v a i
ma chung khoan S E B . N g a y chinh thue giao djch cua co phieu la 14/01/2009.
N g d n h nghe

k i n h doanh

chinh

•

San xuat va kinh doanh dien nang;

•

X a y dung cac cong trinh dan dung, cong nghiep, giao thong, thuy lgi, thuy dien, cong trinh di^n;

•

K i n h doanh bat dgng san;


2.

k i n h doanh

chinh

•

San xuat va kinh doanh dien;

•

X a y dung cac cong trinh dan dung, cong nghiep, cong trinh duong bo, thuy dien, thuy l g i , cong
trinh dien l l O K W ;

•

L4p dat cac cau kien be tong, ket cau thep, thiet bi dien nuac;

•

K i n h doanh bat dong san, kinh doanh nha nghi, van phong cho thue, dich vu du Ijch;

•

San xu4t va mua ban vat lieu xay dung, thi^t bi xay dung.

N i e n do ke toan, d o n vj tien te sur d u n g t r o n g ke toan
N i e n dp k^ toan b i t d i u tu ngay 01 thang 01 va ket thue vao ngay 31 thang 12 hang nam.


Cac khoan tuoTig ducmg tien la cac khoan dau t u ngan han co thai han thu hoi hoac dao han
khong qua 3 thang ke t u ngay mua, co kha nang chuyen doi de dang thanh mpt luong tien xac
dinh va khong co nhieu riii ro trong chuyen doi thanh tien.
4.2

Cdc nghiep

vu bang

ngoai

te

V i e c ghi nhan, danh gia v a x u ly cac khoan chenh lech ty gia dugc thirc hien theo huong dan cua
Thong t u s6 179/2012/TT-BTC ngay 24/10/2012 cua B o T a i chinh. Theo do, d6i v o i viec thanh
toan cac khoan muc tien te co goc ngoai te phat sinh trong nam tai chinh thi thue hien theo ty gia
thue t l tai thoi diem phat sinh giao djch ngoai te cua Ngan hang thuang mai noi C o n g ty co giao
djch phat sinh; D o i v a i viec danh gia lai so d u ngoai te cuoi nam tai chinh thi thue hien theo ty
gia mua vao ciia N g a n hang thuang mai noi C o n g ty m o tai khoan cong bo tai thai diem lap ket
thue nien dp.
4.3

Cdc khoan

phdi

thu

Cac khoan phai thu dugc trinh bay tren bao cao tai chinh theo gia trj ghi so cac khoan phai thu
khach hang va phai thu khac.


THUYET MINH BAO CAO TAI CHINH U 0 P NHAT (tiep theo)
( C d c T h u y e t m i n h nay l a b g p h g n h g p t h a n h vd c d n d u g c dgc d o n g t h a i v a i cdc B a o cao t a i c h i n h )
4.5

Cdc khoan

dau t i r tdi c h i n h

Cac khoan dau t u vao cong ty con, cong ty lien ket, cong ty lien doanh v a cac khoan dau t u tai
chinh khac dugc ghi nhan theo gia goc. V i e c trich lap d u phong thue hien theo Thong tu so
2 2 8 / 2 0 0 9 / T T - B T C ngay 07/12/2009 cua B o T a i chinh va sua d 6 i , b6 sung theo Thong t u s6
8 9 / 2 0 1 3 / T T - B T C ngay 28/06/2013 cua B g T a i chinh.
4.6

T d i san co dinh
Nguyen

hiru hinh

gid

Tai san co djnh hifu hinh dugc phan anh theo nguyen gia tru di khau hao luy ke.
Nguyen gia bao gom gia mua va toan bg cac chi phi ma C o n g ty bo ra de co dugc tai san c6 dinh
tinh den thai diem dua tai san co djnh do vao trang thai san sang su dung. Cac chi phi phat sinh
sau ghi nhan ban d i u chi dugc ghi tang nguyen gia tai san c6 dinh n l u cac chi phi nay c h i c c h i n
lam tang lgi ich kinh te trong tuang lai do su dung tai san do. C a c c h i phi khong thoaman dieu
kien tren dugc ghi nhan la chi phi trong ky.
\
K h a u hao

9-18

4 . 7 T d i san co dinh
Quyen

T h a i gian k h i u hao (nam)

sir dung

vd h i n h
dat

Tai san co dinh v6 hinh la quyen su dung dat bao gom:
•

Quyen su dung dat dugc nha nuac giao co thu tien su dung dat hoac nhan chuyen nhugng
quyen su dung dat hgp phap (bao gom quyen su dung dat co thoi han, quyen su dyng dat
khong thoi han).

•

Quy§n su dung d i t thue truac ngay co hieu lire cua Luat Dat dai nam 2003 ma da tra tien thue
dat cho ca thai gian thue hoac da tra truoc tien thue dat cho nhieu nam ma thoi han thue dat da
dugc tra tien con lai it nhat la nam nam va dugc c o quan co tham quyen cap giay chung nhan
quyen su dung dat.

Nguyen gia T S C D la quyen sir dung dat dugc xac dinh la toan bg khoan tien chi ra de co quyen
sir dung dat hgp phap cgng (+) cac chi phi cho den bu giai phong mat bang, san lap mat bang, le

Trang 9

4.8

C h i phi trd trirdtc

5

ddi h a n

C h i phi tra truoc dai han phan anh cac chi phi thue te da phat sinh nhung co lien quan den ket qua
hoat dgng san x u i t kinh doanh cua nhieu nien do k l toan. C h i phi tra truoc dai han dugc phan bo
trong khoang thai gian ma lgi ich kinh te dugc d u kien tao ra.
4.9

Cdc khodn

phdi

trd vd chi phi t r i c h t r i r & c

Cac khoan phai tra v a chi phi trich truac dugc ghi nhan cho so tien phai tra trong tuong lai lien
quan den hang hoa va djch vu da nhan dugc khong phu thuoc vao viec C o n g ty da nhan dugc hoa
dan cua nha cung cap hay chua.
4.10

C h i phi

di vay

C h i phi di vay trong giai doan dau t u xay dung cac cong trinh xay dung c o ban do dang dugc tinh
vao gia tri cua tai san do. K h i cong trinh hoan thanh thi c h i phi di vay dugc tinh vao chi phi tai

Tien lai dugc ghi nhan tren c o so thoi gian va lai suat thue te.

Trang 10


CONG T Y C O PHAN DAU T U V A PHAT TRIEN DI$N M I E N T R U N G
10 Lam Son, Phirang Phirdc Hoa, Thanh ph6 Nha Trang

B A O CAO TAI CHINH H Q P N H A T
Quy 3 / 2 0 1 4

THUYET MINH BAO CAO TAI CHINH U Q P NHAT (tiep theo)
( C d c T h u y e t m i n h nay Id bo p h g n h g p t h a n h v d c d n d t / g c dgc d d n g t h a i v a i cdc B a o cao t d i c h i n h )
^

4.13

C o turc va lgi nhuan dugc chia dugc ghi nhan khi C o n g ty dugc quyen nhan co tuc hoSc
dugc quyen nhan lgi nhuan tu viec gop von.

T h u e thu nhap

doanh

nghiep

Chi phi thue thu nhap doanh nghiep trong ky bao gom thue thu nhap hi?n hanh va thue thu nhap
hoan lai.
Thue thu nhap hien hanh la khoan thue dugc tinh dua tren thu nhap chiu thue trong ky v a i thue
suat CO hieu luc tai ngay ket thue nien do ke toan. Thu nhap chju thue chenh lech so v a i lgi nhuan

•

Thue thu nhap doanh nghiep:
>

D o i v a i d y an dau t u N h a may Thuy dien E a Krongrou:
^

A p dung thue suit 15% trong 2 nam 2007-2008;

^

A p dung thue suat 10% trong thai han 13 nam ke t u nam 2009 (2009-2021);
M i e n thue 4 nam t u nam 2007 (2007-2010);

^

G i a m 50% so thue phai nop cho 9 nam tiep theo (2011-2019).

Cac uu dai nay dugc quy djnh tai C o n g van so 1 0 9 4 / C T - T T H T ngay 23/03/2009 cua Cue
Thue T i n h Khanh Hoa.
>

D o i v a i d u an dau t u N h a may Thuy dien Tra X o m :
C o n g ty dugc huong muc thue suat uu dai 10% trong 15 nam ke tu khi bat dau di vao
hoat dgng kinh doanh, dugc mien thue 04 nam ke t u khi co thu nhap chju thue va giam
50% so thue phai nop cho 09 nam tiep theo. D u an nay dang trong giai doan d i u tu, chua
CO doanh thu va thu nhap chiu thue nen chua ap dung nhung uu dai thue T N D N .

•

Cac loai t h u l khac v a le phi nop theo quy djnh hi^n hanh.
cu tdi c h i n h

Ghi nhan ban dau
T d i sdn t a i c h i n h
Tai ngay ghi nhan ban dau, tai san tai chinh dugc ghi nhan theo gia goc cong cac chi phi giao
djch CO lien quan true tiep den viec mua sam tai san tai chinh do. T a i san tai chinh cua C o n g ty
bao gom: tien mat, tien goi ngan han, cac khoan phai thu khach hang va cac khoan phai thu khac.
N g phdi trd tdi chinh
Tai ngay ghi nhan ban dau, n g phai tra tai chinh dugc ghi nhan theo gia goc cong cac chi phi giao
djch CO lien quan true tiep den viec phat hanh ng phai tra tai chinh do. N g phai tra tai chinh cua
C o n g ty bao gom cac khoan vay, phai tra nguai ban, chi phi phai tra va phai tra khac.

ON'C
AN
Tlf?
VTi

Danh gia lai sau Ian ghi nhan ban dau

'/-> •

Hien tai, chua co quy djnh ve danh gia lai cong cy tai chinh sau ghi nhan ban dau.
4.16

Cdc ben l i e n

quan

Cac ben dugc coi la lien quan neu mot ben co kha nang kiem soat hoac co anh huong dang ke doi

VND
653.367.006

~

10.183.027.961
10.131.809.201

2459,13

51.218.760

- Tien gui co ky han khong qua 3 thang

2.000.000.000

11.000.000.000

COng

5.172.955.453

21.836.394.967

Trang 12


C O N G T Y C O P H A N O A U T U V A P H A T T R I E N OIEN M I E N T R U N G
10 Lam Som, Phirang Phuac Hoa, Thanh ph6 Nha Trang


903.468.667

Cong

394.859.431

925.251.981

30/09/2014

01/01/2014

7. Hang ton kho

Nguyen lieu, vat lifu
Cong cu, dung cy
Cong

VND

VND

13.598.050.458

50.575.361.722

17.100.454

17.350.114


9. Tai san ngan han khac

Tam ung
Cong

VND

VND

2.350.562.121

2.114.086.037

2.350.562.121

2.114.086.037

Trang 13


CONG TY C O PHAN DAU TU V A PHAT TRIEN D l f N MIEN TRUNG

B A O CAO TAI CHINH H Q P N H A T

10 Lam Son, Phuong Phuoc Hoa. Thanh ph6 Nha Trang

Quy

3/2014



VND

Nguyen gia
S6 d^u ky

2.437.00L981

3.161.830.227

4.151.752.421

Tang irong ky

173.252.100

372.804.860.639

382.728.697.368
39.050.000

39.050.000

Giam trong ky
So cuoi ky

0
2.437.001.981

3.I6I.830.227


233,391,595,990

Khau hao
S6 d^u ky
Tang trong ky

91.387.574

Giam trong ky

0

So cuoi ky

153.021.293

3.575.000

6.575.250

2.180.232.019

2.163.629.593 0

4.148.263.135

So dau ky

348.157.5.'?6

VND

Phan mem
kitoan
VND

COng

10.841.804.160

33.000.000

10.841.804.160

33.000.000

10.874.804.160
0
0
10.874.804.160

259.591.794
11.799.627

33.000.000

VND

Nguyen g i a
So dAu ky

10.570.412.739

-

(*) Quyen su dung dat lau dai tai so 10 L a m SoTi, Phucmg Phuac Hoa, Thanh pho N h a Trang v a i dien
tich la 420,08 m", C o n g ty su dung de xay dung tru s a lam viec.
(**) Quyen su dung 536.301,lm2 dat tai X a N i n h Tay, Huyen N i n h H o a , T i n h Khanh Hoa. Day la
dien tich dat dugc N h a nuac giao c6 thu tien su d4t, thai h^n su dung den 27/1/2054, hi^n dugc s u
dung cho nha may thuy di^n EaKrongrou.

Trang 14


CONG TY C O PHAN DAU T U VA PHAT TRIEN DIEN MIEN TRUNG
10 Lam Son, Phucmg Phuoc Hoa, Thanh phd Nha Trang

B A O C A O T A I CHINH
HQP NHAT
Quy 3/2014

THUYET MINH B A O CAO TAICHINH HOP NHAT
(Cdc

(tiep theo)

T h u y i t m i n h nay Id b o p h g n h o p t h d n h \>d c d n d u g c d g c d d n g t h a i v a i c d c B d o c d o t d i c h i n h )

12. Chi phi xay dung ca ban
01/01/2014



324.427.841

463,934.030

Chi phi kiem dinh an toan dap

282.272.546

344.^99.878

Sua chua nha lam viec tai N h a may

275.109.863

55^P4i9.728

Cong

956.135.289

1.551^57.979

30/09/2014

01/01/2014

Chi phi cong cu dung cu c h a phan bo

14. Tai san dai han khac


Vay dai han den han tra

52.593,000.000

NH Phat tridn Viet Nam -CN Khanh Hoa

18.693.000.000

32.134.250.000

13.368.000.000

26.868.000.000

+ VND
+ USD
N H Phat tri^n Viet Nam -CN Binh Dinh
NH Diu tu & PT C N Phu Tai

250.000

U

5.325.000.000

250.000

#



Cpng

72.784.471.562

250.000

70.112.535.829

Trang 15


CONG T Y C O P H A N D A U T U V A PHAT TRIEN DIEN M I E N T R U N G
10 Lam Son, Phirang Phuac Hoa, Thanh ph6 Nha Trang

B A O CAO TAI CHINH H(/P N H A T
Quy 3 / 2 0 1 4

THUYET MINH BAO CAO TAI CHINH H Q P NHAT (tiep theo)
( C d c T h u y e t m i n h ndy Id bo p h g n h g p t h d n h vd c d n d u g c dgc d o n g t h a i v a i cdc B d o cdo t d i c h i n h )
16. T h u e v a cac k h o a n p h a i nop N h a nvo^c
30/09/2014
VND

01/01/2014
VND

462.626.629

2.749.685.846

Cong

Cac bao cao thue cua C o n g ty se chiu sir kiem tra cua C a quan thue, so thue dugc trinh bay tren cac bao
cao tai chinh nay co the se thay doi theo quyet dinh cua C a quan thue.

17. C h i p h i p h a i t r a
VND

VND

5.899.738.740

2.749.685.846

Trich truac chi phi bao duong D D

158.612.050

629.160.076

Cac khoan trich truac khac

747.010.326

24.000.000

Trich truac chi p h i H D Q T

632,000.000


289.188.791

813.158.796

247.769.591

24.995.514.326

15.343.639.373

57.386.002

57.386.002

2.000.375.597
28.008.797.773

212.186.423
16.150.170.180

Trang 16


CONG TY C O PHAN DAU TU V A PHAT TRIEN D i f N MIEN TRUNG
10 Lam Son, Phucmg Phuac Hoa, Thanh pho Nha Trang

BAO CAO TAI CHINH H Q P NHAT
Quy 3 / 2 0 1 4

THUYET MINH BAG CAO TAI CHINH UgfP NHAT (tiep theo)


148.444.011.212

+ USD(VayODA)

2.243.105.03

u

47.778.137.139

N H Q k u tu va Phat trifin C N Phu Tai

190.109.117.513

Cong

404.846.152.996

2.430.605,03

u

51.200.694.957
183.604.778.764

#

383.249.484.933


•

V a y Ngan hang Dau t u & Phat trien Viet N a m - C N Phu T a i ( B I D V ) theo hgp dong tin dung dau t u
s6 0 1 / 2 0 1 0 / H D D H ngay 24/11/2010. M u c dich vay: dau t u d u an N h a may Thuy dien Tra Xom. T 6 n g
han muc tin dung: 160.000.000.000 dong. D o n g tien cho vay va tra ng la dong Viet N a m . Thai han
vay la 09 nam (108 thang) k^ tu ngay rut von Ian d§u (ngay 11/01/2011). M u c lai su4t vay trong han
(tinh tren so d u n g trong han): 17%/nam (dugc ap dung tai ngay 01/02/2011 va sau do dugc dieu
chinh 3 thang/lan), muc lai suat vay qua han la 150% lai suat trong han. Ngan hang Dau tu & Phat
trien Viet N a m - C N Phu T a i , Ngan hang Phat trien Viet N a m - C h i nhanh Binh Djnh va C o n g ty da
c6 bien ban thoa thuan ve muc dam bao cho khoan n g vay nay 54% gia tri tai san hinh thanh trong
tuong lai thugc D u an N h a may Thuy dien Tra X o m se thuoc ve V D B va 4 6 % cho B I D V .

Trang 17


CONG T Y C O PHAN DAU T U V A PHAT TRIEN DI$N M I E N T R U N G
10 Lam Son, Phirang Phuac Hoa, Thanh pho Nha Trang

BAO CAO TAI CHINH H Q P NHAT
Quy 3 / 2 0 1 4

THUYET MINH BAO CAO TAI CHINH HQfP NHAT (tiep theo)
( C d c T h u y e t m i n h ndy Id b g p h g n h g p t h d n h v d c d n d u g c dgc d d n g t h a i v a i cdc B d o cdo t d i c h i n h )
20. Von chu sa hiru
a. Bang doi chieu bien dong cua von chu sa hiru
V on dau tir

Thang dir

cua chii SO" hiru


10.000.000.000

-107.661,250

Tang trong ky

236.077.356

21.469.785,463

7.290,424,332

43,186,702.828

1.630.428

912.454.713

860.943.619

17.224,687.756

Giam trong ky

3.978.453.060

So du-tai
30/03/2014


9.290.102.587

So dutai
01/04/2014

Tang trong ky

-24,206.644

-

529.094,057

Giam trong ky

3.225.952.208

So du- tai
30/06/2014

125.000.000.000

10.000.000.000

-107.661.250

213.501.140

22.911.334.233



197.766.840

Tang trong ky

193.610.873

Giam trong ky
So du- tai
30/09/2014

b.

125.000.000.000

22.911.334.233

8.615.787.159

62.690.698.776

C6 phieu
30/09/2014

01/01/2014

Co phieu

Co phieu


10.000

Trang 18


C O N G T Y C O P H A N D A U TU* V A P H A T T R I E N D I E N M I E N T R U N G
10 Lam San, Phircmg Phirac Hoa, Thanh ph6 Nha Trang

B A OC A O TAICHINH H Q P NHAT
Quy

THUYET MINH BAO C A O TAI CHINH HOP NHAT
( C d c Thuyet

3/2014

(tiep theo)

m i n h ndy Id bo p h g n h g p t h d n h vd c d n d u g c dgc d d n g t h a i v a i cdc B d o cdo t d i c h i n h )

c. L o i nhuan sau thue chu^ phan phoi

L g i nhuan quy truac chuyen sang
L g i nhuan sau thue Thu nhap doanh nghiep

Quy 3/2014
VND

Quy 3/2013
VND

28,867.373.845

30/09/2014
VND

01/01/2014
VND

72.500.000.000

77.078.500.000

2 L L o i ich cua co dong thieu so

V o n dau tir cua co dong thieu so

-128.039.398

L N C P P ky truac chuyen sang
L g i nhuan sau thue chua phan phoi
L g i ich cua co dong toi thieu so tir chenh lech ti gia
Loi nhuan sau thu§ chua phan phoi

-109.824.401
119.839.671

137.934.215

72.510.015.270



Quy 3/2014
VND

Quy 3/2013
VND

Gia von dien thuang pham

6.092.713.393

9.598.521.760

Cong

6.092.713.393

9.598.521.760

Trang 19


C O N G T Y C O P H A N O A U TU" V A P H A T T R I E N O I E N M I E N T R U N G

BAO CAO TAI CHINH H Q P NHAT

10 Lam Son, Phirang Phuac Hoa, Thanh pho Nha Trang

Quy 3 / 2 0 1 4



Quy 3/2013
VND

Chi phi lai vay

1.041.396.149

892.398.268

COng

1.041.396.149

892.398.268

Q u y 3/2014

Quy 3/2013

26. C h i phi khac

VND
Chi phi huy bo du cactus Cam Ranh resort & Spa

2.714.408

Nop cham thu6

19.656.724

Lgi nhuan ke toan tu hoat dgng SXK.D chinh (dien)

209.527.234

208.267.252
0

Lgi nhuan ke toan tir thu nhap khac
Cac khoan dieu chinh de xac djnh thu nhap chiu thue

108.800.000

118.371.132

- Cac khoan dieu chinh tang

108.800.000

118.371.132

+ Phu cap HDQT, B K Skhong diiu hanh true tiip
+ P h i q u a n ly n i e m y e t , C P ko h g p l y h g p l e

khac

- Cac khoan dieu chinh giam

96.000.000

6.800.000

- Hoat dong S X K D chinh (10%)

31.832.723

32.663.838
0

- Hoat dong khac (22%)
Thue TNDN duoc mien giam
- Thue

T N D N d u g c g i a m 5 0 % theo

iru ddi

Chi phi thue TNDN hien hanh
Chi phi thue TNDN hoan lai
Loi nhuan sau thue TNDN

15.916.362

16.331.918

15.916.362

16.331.918

15.916.361

16.331.920


193.785.292

191.935.332

12.500.000

12.500.000

16

15

Lgi nhuan hoac lo phan bo cho c6 dong sa hiiu C P pho thong
Co phieu pho thong dang luu hanh binh quan trong ky
Lai CO" ban tren co phieu

Trang 21


CONG T Y C O PHAN D A U TU V A PHAT TRIEN DIEN MIEN TRUNG
10 Lam San, Phuong Phuoc Hoa, Thanh ph6 Nha Trang

BAO CAO TAI CHINH H Q P NHAT
Quy 3 / 2 0 1 4

THUYET MINH BAO CAO TAI CHINH HQfP NHAT (tiep theo)
( C d c T h u y i t m i n h ndy id bo p h g n h g p t h d n h vd c d n d u g c dgc d o n g t h a i v a i cdc B d o cdo t d i c h i n h )

N h a T r a n g , ngay