cong ty co phan cong hoa xa hoi chu nghia viet …static2.vietstock.vn/data/otc/2015/bctc/vn/quy...
TRANSCRIPT
CONG TY CO PHAN CONG HOA XA HOI CHU NGHIA VIET NAM NHIE: T DIEN HAI PHONG DOc 14p - Tu. do - Hanh phtic
S6:¢4-VINDHP-TCLD V/v cong bo Baia cao tai chinh
ban nien soat xet.
Hai Phong, ngay,q-thang 8 noun 2015
Kinh Uy ban Chimg khoan Nha nuoc.
Ten Cong ty: Cong ty Co phan Nhiet dien Hai Phong.
Till so chinh: xa Tam Hung, huyen Thily Nguyen, thanh ph6 Hai Ph6ng.
Dien tho4i: (031). 3775.161
Fax: (031).3775.162
Nguiti thav hi0 cong 136 thong tin: Ong Nguygn Thu6ng Quang, T6ng Giam d6c Cong ty Co phan Nhiet dien Hai Phong:
Dia chi: xa Tam Hung, huyen Thuy Nguyen, thanh ph6 Hai Phang.
Dien thoai: (031). 3775.161, di Ong: 0913.385.061 Fax: (031).3775.162
S6 CMND: 031.586.009 do CA Hai Phong cap ngay 4/11/2005.
Email: [email protected].
Loai thong tin cong b6: 1=124h 0 72h 0 Yeu eau 0 Bat thu6ng El Dinh Icy.
— NOi dung thong tin cong b6: Bao cao tai chinh ban Men soat xet nam 2015.
Chung tai xin cam IC& cac thong tin tren day la dung sir that va hoan town chiu trach nhiem truoc phap luat v'e not dung da clang 14.
Tai lieu dinh kern:
Bang can dai ke toan.
Bei° cao ket qua hogt dOng kinh doanh.
Bao cao luu chuyen tien te.
Thuyet minh bao cao tai chinh. )
Nei nhem: - Nhtr tren; - HDQT, BKS C.ty (d'e' b/c); - TGD, P.TGD C.ty; - P.TCKT; - Phong HC (clang Website C.ty); - Liru: VT, TCLD.
DOC NGU' jy 9
EO PHAP LUAT N Ty
CO PHAN NBIgT Da
PHONG
Nguyen Thiromg Quang
Deloitte
CONG TY CO PHAN NHItT DIN HAI PHONG (Math Idp tai nuerc C Ong /Oa xti hOi chzi nghia viol Nam)
BAO CAO TAI CHiNH DA DU'QC SORT 'CET Cho 14 hot Ong to ngiy 01 thing 01 dam 2015 den ngiy 30 thing 6 nint 2015
Li
CONG TY CO PHAN NHIET DIEN HAI PHONG Xa Tam Hung, huyen Thity Nguyen Thanh pho Hai Phong, CHXHCN Viet Nam
MUC LUC
NOI DUNG TRANG
BAO CAO COA BAN GIAM DOC 1 - 2
BAO CAO KET QUA CONG TAC SOAT XETBAO CAO TAI CHINH 3 - 4
BANG CAN DOI KE TOAN 5 - 6
BAO CAO KET QUA HOAT DONG KINH DOANH 7
BAO CAO LU1J CHUYEN TIEN TE 8 - 9
THUYET MINH BAO CAO TAI CH1NH 10 - 29
CONG TY CO PHAN NHItT DICN HAI PHONG 'Ca Tam Hung, huyen They Nguyen Thanh phi Hai Phong, CHXHCN Viet Nam
BAO CAO CUA BAN GIAM DOC
Ban Giam d6c Cong ty Co phan Nhiet dien Hai Phong (goi tat la "Cling ty") de trinh bdo cao nay cling vii bao cao tai chinh cua Cong ty cho ky hoat Ong tir ngay 01 thang 01 nam 2015 den ngay 30 thang 6 nam 2015.
HOI BONG QUAN TRI VA BAN CLAM DOC
Cac thanh vien cua Hei ding Quin frit va Ban Giam dec Cong ty da dieu hanh Cling ty trong Icy va den ngay lap bao cao nay gem:
Hoi dens Ouan tri
Ong Tram Hfru Nam Chu tich
Ong Truing Hoang Vu Thinh vien
Ong Nguyen Thu&rig Quang Thanh vien
Ong Nguyen Van Quyen Thanh vien
Ong Nguyen Van Thanh Thanh vien
Ong Le Ngoc Nam Thanh vien
Ong Nguyen Dec Luyen Thanh vien
Ban Giam d6c
Ong Nguyen ThuOng Quang Tang Giam dec
Ong Ha Quang OVA Ph6 Tang Mani du
Ong Dm:mg Son Ba Ph6 Tong Giam Mc
Ong Nguyen Van Thanh Ph6 TOng Giam d6c
TRACH NHItM CUA BAN GIAM DOC
Ban Giam dec Cong ty c6 trach nhiern lap bao cao tai chinh phan anh met each trong thoc va hop ly tinh hinh tai chinh cling nhu ket qui hog 0:mg kinh doanh va tinh hlnh lim chuyen den to caa Cong ty trong ky, phir hop vii chuAn moc ke toan, the de ke toan doanh nghiep Viet Nam va cac quy dish phap ly c6 lien quan den viec lap vi trinh bay bio cao tai chinh. Trong viec lap bat, cao tai chinh nay, Ban Giam dec duqc yeu cau phai:
• Loa chip cac chinh sich ke toan thich hop va ap dung cac chinh sach de met cach nhat quan; • Dua ra cac zet down va trac tinh met each hop ly va then tong; • Neu re cac nguyen tac ke toan thich hop co dtrgc tuan the hay kh8ng, c6 nhtIng dp ding sai lech tong yeu
can dirqc ding be va giai thich trong bao cao tai chinh hay khong; • Lap bao cao tai chinh tren co sa boat Bong lien Arc trir trutrng hop khong the cho rang Cong ty se tiep tuc hoat
deng kinh doanh; va • Thiet ke va thot hien he theng kiem sok Wei bo mot cach kern hieu cho muc dich iap va trinh bay bao cao tai
chinh hop ly nham han the riri ro va gian Ian.
1
Ci5
Of
o
IRA ry
\NY
a dpi dien cho Ban Giam d6c.
CONG TY CO PHAN NHICT DIEN HAI PHONG Xa Tam Hung, huyen Thily Nguyen Thanh pH') Hai Phong, CI-DCHCN Viet Nam
BAO CAO CUA BAN GIAM DOC (Tiep theo)
Ban Giam die CEng ty chin trach nhiem dam bao rang se ke than dugc ghi chep met cach phi hqp de phin anh met cach hap ly tinh hinh tai chinh cila CEng ty 8 b'a't ky th&i diem nao va dam bao rang bao cao tai chinh tuan tha chuan muc ke toan, the de ke toan doanh nghi'ep Viet Nam va cac quy Binh phap ly co lien quan den viec lap va trinh bay bao cao tai chinh. Ban Giam chic cling chiu trach nhiem dam bao an toan cho tai san cua Cong ty va thqc hien cac bien phap thich hqp a ngan chen va phat hien cac hanh vi gian len va sai pham khac.
Ban Giam doc xac nhen rang CEng ty da tuan thil cac yeu cau neu tren trong viec lep bdo cao tai chinh.
Nguyen ThtrOng Quang Tong Giant dec
Ngay 12 thong 8 nam 2015
1G
.01
or NH
Deloitte
'-7() /V1s11A-HN-BC
C6ng ty TNHH Deloitte Viet Nam Tang 12A, Toa nha Vinaconex 34 Lang Ha, Quan Dong Da Ha Nei, Viet Nam Tel : +844 6288 3568 Fax: +844 6288 5678 www.deloitte.com/vn
BAO CAO
KET QUA CONG TAC SOAT XET BAO CAO TAI CHINH
Kinh girl: Cac co dorg, Hei ding Quan tri va Ban Clam dec COng ty CO phan Nhiet dien Hai Phong
Chin t6i eta thoc hien cong tac soot )(et bang can dei ke toan tai ngay 30 thang 6 nam 2015 tang bao cao ket qua hoat gong kinh doanh, bio cao km chuyen tien cho ky hog dOng tir ngay 01 thang 01 nam 2015 den ngay 30 thang 6 nam 2015 va thuyet minh bao cao tai chink kem theo (gni chung la "bao cao tai chinh") cua COng ty C6 phan Nhiet dien Hai Phong (gni tit IA "Cong ty") duqc lap ngay 12 thang 8 nam 2015, th trang 5 den trang 29. Viec lap va trinh bay bao cao tai chinh nay thuec trach nhiem dm Ban Giam d6c Cong ty. Tract) nhiem cua chimg tai la dua ra Bao cao ket qua cong tac soot xet ye bac, cao tai chinh nay ten co sa cong the soot )(et cua chting toi.
Chang t6i da thoc hien cong tat soot xet bao cao tai chinh theo Chan moc kiem toan Viet Nam se 910 - Cong tac soot xet bao cao tai chinh. Chuan mvc nay you tau cong the sat xet phii lap ke hooch va thoc hien de c6 so dam bao vita phai rang bao cao tai chinh khOng chira dung nhung sai sot trnng yeu. C8ng tac soot xet bao gem chi' yeti la viec trao d8i vOi nhan so cua Cong ty va ap ding cac this tic phan tich ten nhang thong tin tai chinh; ding tac nay cung cap met mire de dam bao thap hon cong tac kiem toan. Chting t6i khOng thoc hien cong viec kiem Wan nen cong kh8ng dua ray kien iciem toan.
Tren ca sa cong tac soot xet dm chung tOi, chAng tOi khong they co so kien nao de chAng t6i cho rang bao cao tai chinh kern theo khong phan anh trung thoc va hqp ly, tren cac khfa canh trcong yeu, tinh hinh tai chinh cOa C8ng ty tai ngay 30 thang 6 nam 2015 cong nhu ket qua hoat Ong kinh doanh va tinh hlnh luu chuyen tien to cho Icy hog dOng ttY ngay 01 thang 01 nam 2015 den ngay 30 thang 6 narn 2015 phA hqp \fed chuen moc ke toan, the de ke toan doanh nghiep Viet Nam va cac quy dinh phap ly c6 lien quan den vies lap va trinh bay bao cao tai
cac van d can nhein mgnh
Nhu trinh bay tai Thuyet minh se 15 phan Thuyet minh bao cao tai chinh, C8ng ty va C8ng ty Mua ban Dian- Tap doan Dien lye Viet Nam - van chua Icy hqp ding sira dei b6 sung chinh tire ye gid mua ban dien ap dtng cho ; nam 2015. Tai thei diem phat hash bao cao nay, Cong ty va Cong ty Mua ban dien dang trong qua trinh dam phin di thong tit& ye gia mua ban than theo quy dinh tai Thong hr se 56/2014/TT-BCT ngay 19 thang 12 nam 2014 dm BO Cong thuong theo yeu cau cua Cuc Dieu fiat Dien loc va Tap doan Dien hm Viet Nam. Doanh thu ban dien cua C8ng ty cho ky hoot Ong ttlr ngay 01 thang 01 nam 2015 den ngay 30 thang 6 nam 2015 duce xac dinh nhu sau:
• Giai doan tit ngay 01 thang 01 nam 2015 den ngay 28 thang 02 nam 2015: doanh thu Nha may Nhiet dien Hai Phong 1 duqc xac dinh dire ten gia dien quy dinh trong Hqp deng dei be sung se 03/2014/HD- NMD-HP ctla Hqp ding mua ban dien; doanh thu cua Nha may Nhiet dien Hai Phong 2 duqc xac dinh theo don gia them thuan theo Hqp dung mua ban dien Nha may nhiet dien Hai Phong 2 se 01/2015/HD-NMD-HP.
• Giai doan tit ngay 01 thang 3 nam 2015 den ngay 30 thang 6 nam 2015: doanh thu dune xac dinh theo don gia do Cong ty Mua ban dien tinh toan trong bien ban dam phan gia dien caa Nha may than Hai Phong 1 va Hai Phong 2 ngay 25 thang 3 nam 2015 theo chi dao dm Tap doan Dien loc Viet Nam tai Van ban se 1810/EVN-TTD-TCKT ngay 15 thang 5 nam 2015.
Doanh thu ban dien dm 2 nha may nhiet than ten se duqc dieu chinh Jai khi c6 phe duyet chinh thirc. Ban Giarn dee tin tuong anh huong cac dieu chinh (neu c6) khong anh huong mpg yeu toi bao cao tai chinh cua Cong ty cho ky hoat Ong tit ngay 01 thang 01 nam 2015 den ngay 30 thang 6 nam 2015.
Ten Deloitte &roc dOng de chi met hoac nhieu thanh vien cua Deloitte Touche Tohmatsu Limited, met cong ty TNHH cri try se tai Anh, va mang Itrei cac h5ng thanh vien - m6i thanh vien la met t6 chirc dec lap ye mat phap ly. Vui long xem tai website www.deloitte.com/about de Wet them th6ng tin chi tiet ye ca cAu phap ly cua Deloitte Touche Tohmatsu Limited va cac h5ng thanh vien.
3
Deloitte
BAO CAO
KET QUA CONG TAC SOAT NET BAO CAO TAI CHiNH (Tiep theo)
Cac van da can nnan monh (nip theo)
Nhu trinh bay tai Thuyet minh s6 9 phin Thuyet minh bao cao tai chinh, Cong ty ap ding chinh sach phan be 18 chenh Inch ty gid phat sinh trong giai doan xay ding co ban vao bao cao ket qua hog dOng kinh doanh tong giai doan/nam tren co s& quyet dinh cua Ban Giam doe va trong thai gian t6i da 5 nam.
Nhu trinh bay tai Thuyet minh s6 2 phan Thuyet minh bao cao tai chinh, bdo cao tai chinh kern theo dugc lap tren gia djnh Cong ty hoat dung lien tic. Tai ngay 30 than 6 nam 2015, tong no ngin han cua Cong ty vuot qua tai san ngin han v6i se tin 969.879.944.233 VND (31 thang 12 nam 2014: 1.162.790.404.737 VND). Ke hoach ci the cua Ban Gidm Mc lien quan den van dt nay ducc birth bay tai Thuyet minh A 2. Bao cao tai chinh kern theo chua bao gom cdc dieu chinh c6 the c6 phat sinh tar so lcien khong chic chin nay.
Ket Juan dm cluing tent kheing lien quan din cac van a nay.
Dan Ph6 TOng Giam doc GiAy chimg Titian clang Icy hanh nghe kiem town s6 0030-2013-001-1
may mat va dai dien cho CONG TY TNHH DELOITTE VICT NAM
Ngay 12 thang 8 tram 2015 Ha N0i, CHXHCN Vift Nam
Phan, Ngoc Anh Kiem town vien Giiy chting nhan clang lcy hanh nghe ldem town so 1101-2013-001-1
4
CONG TY CO PHAN NHItT D1CN HAI PHONG
Bao cao tai chinh Xa" Tam Hung, huyen Thity Nguyen
Cho ky hoat do, ng tit ngay 01 thang 01 Warn 2015
Thanh ph6 Hai PhOng, CHXHCN Viet Nam
den ngay 30 thang 6 nam 2015
BANG CAN DOI KE TOAN
Tgi ngay 30 Mang 6 neim 2015
TAI SAN so Ma Thuyit
minh 30/6/2015
MAU SO B Ola-DN Don vi: VND
31/12/2014
A. TAI SAN NGAN HAN 100 2.145.156.035.093 1.888.510.545.608 (100=110+13CH-140+150)
I. Tien 110 5 189.769.901.069 114.831.544.482 1. Tien 111 189.769.901.069 114.831.544.482
II. Cac khoin phai thu ngin han 130 1.486.498.601.098 1.212.592.044.606
1. Phai thu khach hang 131 1362.654.382.385 1.087.005.667.637
2. Tra Inc& cho ngueri ban 132 6.577.017.080 10.678.609.714
3. Cac lchoan phai thu khac 135 117.267.201.633 114.907.767.255
Di. Hang tan kho 140 467.233.390.926 559.771.958.020
1. Hang t6n kho 141 467.233.390.926 559.771.958.020
IV. Tai sin ngin han khic 150 1.654.142.000 1.314.998.500
1. TM sin ngin hark khac 158 1.654.142.000 1.314.998.500
B. TAI SAN DAI HAN (200=220+250+260) 200 17.764.689.840.521 18.685.421.139.910
L TM sin ca dinh 220 17.176.946.271.906 18.087.410.372.357
1. TM sari co djnh btu hInh 221 7 17.100.008.646.330 17.919.401.087.574
- Nguyen gia 222 22.253.483.725.953 22.125.974.000.695
- Gib tri hao mon luy ki 223 (5.153.475.079.623) (4.206.572.913.121)
2. Tai san co djnh vo hlnh 227 409.934.422 497.850.000
- Nguyen gia 228 1.129.676.847 1.129.676.847
- Gia tri hao mon lily ki 229 (719.742.425) (631.826.847)
3. Chi phi xay dung ca ban db dang 230 8 76.527.691.154 167.511.434.783
H. Cac khoin dau to tai chinh dii han 250 5.000.000.000 5.000.000.000
1. Diu to dai han khac 258 5.000.000.000 5.000.000.000
III. TM sin dal han khic 260 582.743.568.615 593.010.767.553
1. Chi phi tra truck dii han 261 9 582.743.568.615 593.010.767.553
TONG CQNG TAI SAN (270=100+200) 270 19.909.845.875.614 20.573.931.685.518
Cac thuyit minh to trang 10 an trang 29 la m Ot ba phan hop thanh cua bcio aro tat chinh
5
CONG TY CO PHAN NHItT DIN HAI PRONG Xa" Tam Hung, huyenly Nguyen Thanh OS Hai Pitting, CI-IXHCN ViSt Nam
Bao cat) tai chinh Cho ky hog Ong tit ngay 01 thong 01 nam 2015
ngay 30 thing 6 nam 2015
BANG CAN DOI KE TOAN (Ti'ap theo)
Tai ngay 30 Mang 6 nam 2015
NGUON VON
A. NO PHAI TRA (30310+330)
1. Ng ngin han
1. Vay ngan han
2. Phai tra ngtriti ban
3. Thus ya cac khoan phai nep Nha nuarc
4. Phai tra nguoi lao dOng
5. Chi phi phai tra
6. Cac 'Moan phai tra, phai npp ngan han khic
7. Qu9 khen thuong, phitc led
H. No' dai han 1. Vay dai han
B. VON CHU SO RIX (400=410)
I. Von chit s& hint
1. Van dieu 2. Thing du Win ca pilau 3. QuY dau ttr phat trien 4. Quy du phi:mg tai chinh 5. Lcri nhuan sau thue chua phan phai
vp20048,3 ‘,..
co*
CONG N •)• cO'PHAN
NOT DItN
63- PHaNG
OtNTR
ONG NGUON VON (440300+400)
Ma Thuyat
MAU SO B Ola-DN Don vi: VND
so minh 30/6/2015 31/12/2014
300 14.375.999.045.262 15.005.902.408.774
310 3.115.035.979.326 3.051.300.950.345
311 10 1.969.764.333.380 2.147.774.515.816
312 11 541.451.443.323 458.796.216.489
314 44.875.459.353 7.729.021.105
315 28.657.817.150 40.176.890.196
316 12 460.944.918.549 346.157.296.842
319 26.244.656.127 32.278.339.425
353 43.097.351.444 18.388.670.472
330 11.260.963.065.936 11.954.601.458.429
334 13 11.260.963.065.936 11.954.601.458.429
400 5.533.846.830.352 5.568.029.276.744
410 14 5.533.846.830.352 5.568.029.276.744
411 5.000.000.000.000 5.000.000.000.000
412 196.652.770.150 196.652.770.150 417 33.683.411.537 29.349.570.341 418 3.263.095.057 3.263.095.057
420 300.247.553.608 338.763.841.196
440 19.909.845.875.614 20.573.931.685.518
N;uyen Thtrimg Quang Tong Clam dific
Ngay 12 thcing 8 nam 2015
Nguyen Minh Thanh Ks tom trtramg
Pham Quoc Toan Ngtreri lap
Ccic thuyit minh to trang 10 din trang 29 la mot bi)plran hap thank mkt boo coo tai chinh
6
CONG TY CO PHAN NHItT INtN HAI PHONG
Bao coo tai chlnh 'CA Tam Hung, huy6n Tinly Nguyen
Cho ky hoot dung tit ngay 01 thong 01 nom 2015
Thant) pho Hai PhOng, CHXHCN Vi6t Nam d6n ngay 30 thong 6 nom 2015
BAO CAO KET QUA HOAT BONG MI NH DOANH
Cho ky hoot dOng ti< ngity 01 Mang 01 nom 2015 din ngay 30 thong 6 nom 2015
MAU SO B 02a-DN Dan vi: VND
CHI TIED
"GONG lv
4 COPs f,
N NifItT DIEN
-7_ 111 PlioNG"
-0'eN T Vk
1 ca ban tren c6 phieu 20049
*c,
A Thuyet Tir ngay 01/01/2015 Tit ngay 01/01/2014 Mi so
minh den ngay 30/6/2015 den ngay 30/6/2014
10 15 5.074.090.096.185 4.104.491.378.499
11 16 4.093.781.816.487 3.151.191.243.956
20 980.308.279.698 953.300.134.543
21 17 1.277.528.778 1.374.411.899
22 18 640.063.566.571 629.884.197.171 23 419.641.052.194 347.573.874.966
24 41.385.260.917 28.275.748.806
30 300.136.980.988 296.514.600.465
31 2.631.097.862 2.402.874.851
32 2.489.338.093 2.634.216.137
40 141.759.769 (231.341.286)
50 300.278.740.757 296.283.259.179
51 19 31.187.149
60 300.247.553.608 296.283.259.179
70 20 600 593
1 Doanh thu thuin ye cung cep dich vu
2 Ga von dich vu cung cap
3 Lai nhuUn gqp ve cung cap dich vu (20=10-11)
4 Doanh thu hog ging tai chinh
5 Chi phi tai chinh - Trong do: Chi phi ldi vay
6 Chi phi quan 15, doanh nghi6p
7 Ltd nhuUn thuin th hog dung
kinh doanh (30=20+(21-22)-24)
8 Thu nhap khac
9 Chi phi khac
10 LAii nhuh‘n/(Lti) khic (40=31-32)
11 Teng Iqi nhuOn ke toin tricot thud (5(30+40)
12 Chi phi thue thu nhap doanh nghiOp hiOn hanh
13 Lqi nhuUn sau thue thu nh(ip doanh ngh4p (650-51)
Nguyen Therag Quang Tong Clam dem
Ngay 12 :hang 8 na-m 2015
Nguyen Minh Thanh Ke to3n hiding
Phan' Quoc Toan Ngtroi lap
Cele thuyet minh to trang 10 den trang 29 la not by phemhvp thanh cva boo coo tai chink
7
CONG TY CO PHAN NHIET DIEN HAI PRONG Xa Tam Hung, huyenly Nguyen Thanh ph6 Hai Phong, CHXHCN Viet Nam
Bao ea° tai chinh Cho ky boat Ong tir ngay 01 thong 01 nam 2015
den ngay 30 Chang 6 nam 2015
BAO CAO LU U CHUYEN TIEN TE
Cho ky hoot d Ong fir ngay 01 'hang 01 nam 2015 din ngay 30 thong 6 nam 2015
CHI TIED MA
s6
1. LU'U CHUYEN TIEN Tir HOAT HONG K1NH DOANH
Tir ngay 01/01/2015 den ngay 30/6/2015
MAU SO B 03a-DN Don vi: VND
Tir ngay 01/01/2014 den ngay 30/6/2014
1. Lgi nhugn fru& thui 01 300.278.740.757 296.283.259.179
2. Dibc chinh cho cdc khoan: 1.586.424.522.218 1.334.237.249.303
Kheu hao tai son c6 djnh 02 947.687.894.776 771.294.723.885
L6 chenh Lech tj, gia hei doai chua thgc hien 04 220.422.514.377 217.013.062.351
Lai tir hoat dOng du to 05 (1.326.939.129) (1.644.411.899)
Chi phi lai vay 06 419.641.052.194 347.573.874.966
3. Loi nhugn tic hog[ Ong kink doanh fru& thay doi vein lwu dgng
08 1.886.703.262.975 1.630.520.508.482
Thay dM cac khoan phai thu 09 (1.074.647.373.841) (1.274.714.207.838)
Thay dei hang t6n kho 10 92.538.567.094 3.953.118.099
Thay doi cac khan phai tra (chong bao g6m lai vay phai tra va thue thu nhOp doanh nghiep phai n0p) may di chi phi tra truac
11
12
213.452.883.899
10.267.198.938
418.470.757.350
(85.268.706.152)
Tien lai vay da tra 13 (422.955.119.905) (519.397.116.511)
Thue thu nhOp doanh nghiep d3 nOp 14 (37.058.169)
Tan thu khac td hoat deing kinh doanh 15 429.850.000 624.050.000
Tien chi khac cho boat dOng kinh doanh 16 (10.090.657.126) (6.766.210.717)
Luu chuyin tiers thud,: tic hog dgng kinh doanh 20 695.661.553.865 167.422.192.713
H. Lift CHUYEN TIEN Tir HOAT DQNG DAU TU
1. Tan chi d mua sim, xay dgng TSCD va cac tai san dai han khac
21 (37.217.234.772) (1.071.412.671.140)
2. Tan thu do thanh ljr, nhtrong ban TSCD va cac tai san dai ban khic
22 135.000.000
3. Tien thu lai cho vay, c6 tirc va lqi nhucin duqc chia 27 1.191.939.129 1.644.411.899
Luu chuyin tan thwin firhogt dgng to 30 (35.890.295.643) (1.069.768.259.241)
LUU CHUYEN TIEN Tif HOAT DQNG TAI CHINH
1. Tan vay ngin han, dai han nha'n duqc 33 964.368.816.358 2.854.414.677.435
2. Tan chi tra nq goc vay 34 (1.252.106.262.690) (2.000.466.597.273)
3. CO. tic, lqi nhuan dA Ira cho chit so hUn 36 (297.095.455.303)
Lau chuyin tan thuan fir hoot dgng tai chinh 40 (584.832.901.635) 853.948.080.162
Lau chuyin lien thuin trong k3, (50=20+30+40) 50 74.938.356.587 (48.397.986.366)
Tan du kj, 60 114.831.544.482 164.136.853.373
Tan cu6i ky (70=50+60) 70 189.769.901.069 115.738.867.007
Cac thuyet minh tit trang 10 den trang 29 la mdt bg phgn hop thanh cita bcio cao tai chinh
;CH
8
Nguyen Thuirng Quang Tong Giant diic
Nguyen Minh Tharth Pham Quiic Toan Ke tan trtrerng Ngtdri lap
CONG TY CO PHAN NHIET DICN HAI PHONG xa Tam Hung, huyn Thu)/ Nguyen Thanh ph6 Hai Phong, CI-1XHCN Viet Nam
Bao cao tai chinh Cho ky hog Ong tir ngay 01 thang 01 nam 2015
den ngay 30 [hang 6 nam 2015
BAO CAO LUU CHUYEN TIEN TE (Tiep theo)
Cho ky hoot clang ter ngay 01 thcing 01 nam 2015 din ngeiy 30 tiding 6 nam 2015
Thong tin b& sung cho cac khoin phi tien to
• Tien chi mua tai san c6 dinh va chi phi xay dung co ban da dang trong ky kheing bao g6m s6 tien 222.824.920.648 VND, la s6 hen dung d mua sam tai san c6 dinh va xay dong co ban do dang phat sinh trong nam ma chtra duqc thanh town. VI vay, mOt khoin tien Wang Ong di &roc dieu chinh tren phan thay dei cac khoin phai tra.
• Tien chi tra no g6c vay trong ky khang bao gem s6 tien 800.401.673.849 VND, la khoan no den han tra da &roc thanh Wan ba tta veri khan phai thu tien dien hY Tap down Dien luc Viet Nam. VI vay, met khoin tien Wong Ong da &roc dieu chinh (Ten phan thay d6i cac khoan phai thu.
12
NC
Ngay 12 thing 8 nam 2015
Ccic thuye't minh tir trang 10 elEn trang 29 la mat be; phan hqp thanh caa bao cao tai chinh
9
CONG TY CO PHAN NHIET DIEN HAI PHONG Xa Tam Hung, huyen Thiry Nguyen, Thanh plue Hai Phong, CHXHCN Viet Nam
THUYET MINH BAO CAO TAI CHINH Ceic thtryit minh nay la mot b"O ph an hop thanh va crin duce doe diing thai vbi bao cao tai chinh kem theo
1. THONG TIN KHAI QUAT
Hinh thire se hat vein
COng ty Co phin Nhiet dien Hai PhOng (goi tat la "Gong ty") la cong ty co phan duqc thanh theo Giiy chUng nhan clang 14 kinh doanh se 0203000279 do SO Ka hoach va Diu to thanh ph6 Hai PhOng cap Ian diu ngay 17 thang 9 nam 2002 va cac Giay chimg nhan ding ky kinh doanh sira di, be sung.
Von dieu le caa C,8ng ty theo Giay chOng nhan Ong Icy kinh doanh sirs di la 5.000.000.000.000 VND.
Tong s6 nhan vien cua Cong ty tai ngay 30 thang 6 nam 2015 la 891 ngued (31 thing 12 nam 2014: 893 ngtreri).
Nganh nghe kinh doanh va hoat dung chinh
Hoat ding chinh cua Cong ty la dau tv, xay dtmg, quan ly va van hanh nha may nhi'et dien; khai thac khoing san; bao dating, sea chita cac cong trinh nhiet dien, cac cong trinh kien Mk can nha may diet; dich vsr thi nghiem, hieu chinh cac thiet bi diet; dao tao, day nghe quan ly thiet bi van hanh, bao duong va sea china flat bi nha may dien.
Nha may Nhiet diet Hai Phong 1 da chinh thirc phat diet thuong mai trong thang 7 nam 2011. Nha may Nhiet dien Hai PhOng 2 da chinh thtic phat dien thuang mai cho to may s6 3 vao thang 2 nam 2014, to may se 4 vao thang 5 nam 2014.
Tong von dau tir theo tong mar dau tir sire del cua Nha may Nhiet diet Hai PhOng 1 la 12.648.006.000.000 VND, tuang duang 666,2 trieu USD.
Tong von dau to cua Nha may Nhiet diet Hai PhOng 2 la 13.039.451.179.994 VND, tuang ducmg 639,39 trieu USD.
2. CO SO LAP BAO CAO TAI CHINH VA NAM TAI CHINH
Ca ser lap trio cat tai chinh
Bao cao tai chinh kern theo duct trinh bay bang Deng Viet Nam (VND), theo nguyen tic gia g6c va pha hqp vOi chuin mac ke toan, the de ke than doanh nghiep Viet Nam va cac quy dinh phap 1Y c6 lien quan den viec 1ap va trinh bay bao cao tai
Hovt dung lien toe
Tai ngay 30 thing 6 nam 2015, cong nq ngin han cua C6ng ty dit vac:ft qua di san ngin han v6i so tien 969.879.944.233 VND (31 thang 12 nam 2014: 1.162.790.404.737 VND). Van de nay c6 the inh hirerng den kha nang hoat dung lien tic cua Cong ty. Ban Giam d6c da dtra ra cac giii phap bao g6m: tang them cac khoan vay Owe vu dau tir theo ke hoach nhim can di kha nang thanh town; sir dung clang tien thu ttY hoat dOng san xuat kinh doanh do Nha may Nhiet dien Hai Phong 2 da chinh thtic phat diet thuong mai. Ban Giam de cho rang vii cac ke hoach net tren, C8ng ty se dam bao da von phoc vu cho hoat dOng dau tir va hoat ding san xuat kinh doanh trong thin gian tai. VI vay, bao cao tai chinh duqc lap tren gia dinh Gang ty hoat dOng lien Vic la pha hop. Bat cao tai chinh kern theo chua bao g6m bat ky dieu climb nao c6 the ce, phat sinh tir sv kien khong chic chin neu tren.
Nam tat chinh
Nam tai chinh cua C8ng ty bit du tir ngay 01 thing 01 va ket thac vio ngay 31 thang 12. Bao cao tai chiral nay duqc lap cho Icy hoat deng tir ngay 01 thang 01 nam 2015 den ngay 30 thang 6 nam 2015.
Li
Bao cao tai chinh Cho Icy hoat do, ng to ngay 01 than 01 nam 2015
den ngay 30 thang 6 nam 2015
MAU SO B 09a-DN
10
CONG TY CO PHAN NHIET DIN HAI PHONG
Bao cao tai chinh Xa Tam Hung, huyen Thrly Nguyen Cho IcY hog Ong to ngay 01 thang 01 nam 2015 Thanh phe Hai PhOng, CHXHCN Viet Nam
den ngay 30 thang 6 nam 2015
THUYET MINH BAO CAO TAI CHINH (Tiap theo) MAU SO B 09a-DN Cac thuyit minh nay is mot ba ph an hop thanh va can duoc cloc clang theft vdi bao cao tai chinh kern theo
3. HU'ONG DAN KE TOAN MO! DA BAN HANH NHUNG CHUA AP DUNG
Huang din mai ve the de ke toan doanh nghiep
Ngay 22 thang 12 nam 2014, BO Tai chinh di ban Malt Thong tu se 200/2014/TT-BTC ("Tilting tu 200") huerng din the de ke toan cho doanh nghiep. Th6ng to nay c6 hieu hrc cho nam tai chinh bit dau vao hoac sau ngay 01 thang 01 nam 2015. Th8ng to 200 thay the cho cac quy Binh ve the de ke toan doanh nghiep ban hanh theo Quyet dinh so 15/2006/QD-BTC ngay 20 thang 3 nam 2006 cita BO Tai chinh va Thong tu s6 244/2009/TT-BTC ngay 31 thing 12 nam 2009 Oa BO Tai chinh.
Ngay 18 thang 5 nam 2015, BO Tai chilli] ban hanh Thong to se 75/2015/TT-BTC sira doi be sung Dieu 128 Thong tu 200, trong da, cho phep doanh nghiep lira chon dp clung Th8ng ttr 200 hoac Quyet djnh 15 khi lap bao cao tai chinh gi0a nien der (bao cao tai chinh quy vi bap cao tai chinh ban nien) cua nim 2015. Cong ty do lira chon ap dung Quyet dinh 15 thay cho Thong tu 200 trong viec lap bao cao tai chinh cho ky hoat (icing ttr ngay 01 thing 01 nim 2015 den ngay 30 thang 6 nam 2015. Ban Tong Giam &tic Cong ty dang danh gid mirc de anh huong caa viec ap dung Thong to 200 den cac bao cao tai chinh trong tuong lai can C8ng ty.
4. TOM TAT CAC CH1NH SACH ICE TOAN CHU YEU
Sau day la cat chinh sach ke toan chi yeu duct Cong ty dp dung trong viec lap bdo cao tai chinh:
Dere tinh ke tofin
Viec lap bao cao tai chinh tuin thu theo chuan muc ke toan, the de ice toan doanh nghiep Viet Nam va cac quy dinh phap ly co lien quan den viec lap vi trinh bay bao cao tai chinh yeu du Ban Giam dec phai c6 nhftng uerc tinh va gia dinh AM hating den se lieu bao cao ye cong nor, tai sin va viec trInh bay cac khoan ding nq va tai sin tiem tang tai ngay lap bao cao tai chinh cling nlur cac se lieu bao cao ye doanh thu va chi phi trong suet ky ke toan. Mac di cac vac filth ke toan &roc lap bang tat ca sr hieu biet cita Ban Giam dec, se thoc to phit sinh CO the khic vai cac Ink tint, gia djnh dot ra.
Cong cy tai chinh
Ghi nhOn ban dew
Tai san tai chinh
Tai ngay ghi !than ban dau, tai sin tai chinh duoc ghi nhan theo gia gac Ong cac chi phi giao dich c6 lien quan troc tip den viec mua sam tai san tai chinh d6. Tai sin tai chinh caa Cong ty bao gem tan, cic khoin pbai thu khach hang vi phai thu }chic, cic khoan dau to dai han.
Cong no. tat chinh
Tai ngay ghi nhan ban (tau, cong no tai chinh dtroc ghi nhan theo gia gac cong cac chi phi giao djch c6 lien quan truc nap den viec phat hanh cong nq tai chinh d6. Ging nq tai chinh cfla C6ng ty bao gem cic khoin vay, phai tra ngueri ban va phii tra khic, va chi phi phai tra.
Minh VII lai sau tan ghi niufrn ban (tau
Hien tai, chua c6 quy dinh ve dinh gia lai ding co tai chinh sau ghi nhan ban du.
Tien
Tien bao gem tien mat tai qug, cic khoim Oen girl ngan hang.
11
CONG TY CO PHAN NHIET DICN HAI PHONG Xa Tam Hung, huyen They Nguyen Thanh ph6 Hai Phdng, CHXHCN Viet Nam
THUYET MINH BAO CAO TAI CHINH (Tiep theo) will SO B 09a-DN Ceic thuye't minh nay la mkt by phept hcrp thanh va can digrc dpc tong then veri bcio cao tai chinh kern theo
4. TOM TAT CAC CHiNH SACH KE TOAN CHt Y (Tiep theo)
Hang tin kho
Hang ten kho doge xac dinh tren ca ses gia thip han gift gia gec va gia tri thuan c6 the thoc hien &roc. Gia goc hang ten kho bao gem chi phi nguyen vat lieu hoc tiep, chi phi lao Ong trip tiep va chi phi san xuet chung, neu du, de c6 dirge hang ten kho 6 dja diem va trang thai hien tai. Gid gee dm hang ten kho chroc xac djnh theo phuong Oa') binh quan gia quyen. Gid trj thuen co the thoc hien doge duce xac djnh beng gid ban trerc tinh trir cac chi phi trac tinh de hoan thanh san phem cimg chi phi tiep thi, ban hang va phan ph6i phat sinh.
Du phOng giam gia hang ten kho cua Ging ty &roc trich lap theo cac quy dinh ke toan hien faith. Theo 86, CEng ty duqc phep trich lap do phong giam gia hang ten kho 16i thii, hang, kern phim chat va trong truing hop gia gtic dm hang ten kho cao han gia tri thuin c6 the thoc hien &roc tai ngay ket thilc kY ke Man.
Tai sin c6 djnh ham hinh va khsiu hao
Tai san c6 djnh ham hinh duqc trinh bay theo nguyen gia trir gid trj hao min luy ke.
Nguyen gia tai sin c6 djnh hinh thanh do mua aim bao gem gia mua va toan be cac chi phi lchac lien quan true tiep den viec dua tai sin vao trang thai sin sang sir dung. Dei yid tai san ci dinh hinh thanh do diu hr xay dung ca ban theo phuong thirc giao than hoac to xay clung va san icuit, nguyen gid la gia quyet toan tong trinh xay dung theo Quy the quan ly deu to va xay dung hien hanh, cac chi phi lchac c6 lien quan trhc tiep va le phi truer ba (neu ce). Throng hop du an da hoan thanh va dua vao su dung nhung quy6t toan chua duqc phe duyet, nguyen gia tai san c6 dinh duqc ghi titian theo gia tam firth tren ca sir chi phi thuc to da bit ra de CO duqc tai san c6 djnh. Nguyen gia tam tinh se duqc dieu chinh theo gid quyet toan dirge cac ca quan co them guy& phe duyet.
Tai san ce dinh htfnr hinh duqc khan hao theo phuong phap doting thing dua ten thin gian httu dung trim tinh, cu the nhu sau:
Tu ngay 01/01/2015 den ngay 30/6/2015
S6 nom
Nha dm, vat kien trac 6 - 50
May mac, thiet bi 6 - 20
Phuong tien van tai, thiet bj truyen din 6 - 15
Thiet bi van phong 3 - 10
Tai san khac 10
Cac khoin lai, to phat sinh khi thanh ly, ban tai sin la chinh Lech gitta thu nhap tar thanh ly va gia tri tin lai cua tai san va dirge ghi nhan vao bao cao ket qua hog ding kink doanh.
Tai san c6 djnh vO hlnh va khliu hao
Tai san c6 dinh vO hinh duqc trinh bay theo nguyen gia trir gia tri hao min ley ke. Tai san c6 dinh v6 hinh the hien gia tri cac phan mem may tinh cda Cong ty va duqc khan hao theo phuong phap duirng thing trong thin gian tin 3 den 5 nam.
Sao cao tai chinh Cho lcy hoat ding tar ngay 01 thang 01 nom 2015
Hen ngay 30 thang 6 nam 2015
12
CONG TY CO PHAN NHlitT DIEN HAI PHONG Xa Tam Hung, huyen Thuy Nguyen Thanh ph6 Hai Phong, CHXHCN Viet Nam
Bao cao tai chinh Cho ky hoat (Xing tit ngay 01 than 01 nam 2015
den ngay 30 thang 6 nam 2015
THUYET MINH BAO CAO TAI CHINH (Tiep theo) MAU SO B 09a-DN Cow thuyk minh nay la rnO1 b¢ phern hop thanh va can &roc doc clijng theft voi bao cao tai chinh kern theo
4. TOM TAT CAC CHINH SACH KE TOAN CHU YEU (Tiep theo)
Chi phi xay ding co ban der dang
Cdc tai san dang trong qud trinh xay dung phut vu mgc dich san xudt kinh doanh hoac cho bdt ky mic dich nao khac &rot ghi nhdri theo gid g6c. Chi phi nay bao g6m cac chi phi can thiet de hlnh thanh tai san bao g6m chi phi xay lap, thiet bi, chi phi khac va chi phi tail vay CO lien quan phi]. hop voi chfnh sach ke toan cha C6ng ty. Cac chi phi nay se &roc chuyen sang nguyen gia tai san ce dinh theo gid tam tinh (ntu chtra c6 quyet toan dugc phe duyet) khi cac tai san dugc ban giao dtra vao sur ding.
Theo quy dinh ve quan Iy den hr va xay dung cua Nha mac, ttly theo phan cep quan ly, gia trj quyet toan cac c8ng trinh xay (twig co ban hoin thanh can dtrqc cac co quan c6 them quy6n phe duyet. Do do, gid trj cu6i can ve gid trj cac cOng trinh xay (long co ban co the thay di va phi thuOc vac) quyet toan &roc phe duyet bed cac co quan c6 tham quyen.
Chi phi tra trtrac dhi ban
Chi phf tra Mr& dai han bao gem khoan chi phi den bh ctht va IS chenh Lech ty gia phat sinh trong giai doan deu tu xay ding va cac khoan chi phi tra them dai han khac.
Chi phi den ha &it phan anh s6 lien chi den bu giai phOng mat bang de Ay ding nha may Nhiet (lien Hai PhOng 1 va nha may Nhiet dien Hai Phong 2. Chi phi den bit &roc phan be vao bio cao kit qua hoat dOng kinh doanh theo phuong phap clueing thing trong thtri gian 25 nam.
L8 chenh tech gia phat mirth trong giai (top din to xay ding ctia Cling ty dugc ghi nh#n theo chfnh sach ice toan cua Cling ty v6 ngoai to (xem chi tiet du& day).
Cac khoin chi phi hi truck dai han khac bao g6m gia trj cong ci, dung ci, linh kien Ioai nha da =it • dung, cac chi phf nao vet tang nh#p nguyen vet lieu va dugc coi la c6 kha rang dem lai lqi ich kinh 4 trong ttrcrng lai cho CEng ty v6 i thtri han ha melt nam trer Cac chi phi nay dupe von h6a duel hInh thirc cac khoan tra truck dai han va dugc phan be vao bdo cao kit qua hog dOng kinh doanh, stt ding phuong phip durtmg thing trong vong ba nam theo cac quy djnh ke toan hien hanh.
Ghi nh#n doanh thu
Doanh thu ban dien dugc ghi nh#n khi kit qua giao djch hang hoe dugc xac djnh melt each dang tin coy va COng ty CO kha nang thu dugc cac loi ich kinh to tta giao dich nay. Doanh thu &roc ghi nh#n khi co bien ban xac nhan lacing dien phat len ltrai dien Qu6c gia va boa den door phat hanh. Doanh thu ban dien &roc ghi nhan }thong pho thuOc vao viec di nhOn dugc den hay chtra.
Lai lien giri &roc ghi nh#n tren co se den tich, &roc xac djnh Wen s6 du cac tai khoan lien gin va Lai suit dp ding.
Ngopi to
CEng ty ap ding zit ly chenh tech ty gid theo Ming din cha Chan mic ice toan Viet Nam s6 10 (VAS 10) "Anh holing cua viec thay di ts, gia hei doai" va Th8ng hr so 179/2012/TT-BTC ngay 24 thing 10 nam 2012 cha BO Tai chinh quy djnh ve ghi nh#n, danh gia, xir ly cac khoin chenh lech ty' gid hei cioai trong doanh nghiep. Theo Q6, cac nghiep vu phat sinh bang ngoai to &roc chuyen del theo ty gid tai ngay phat sinh nghiep vi. Se du cac khoan mic hen to c6 g6c ngoai to tai ngay kit thitc ky ke ,toan &roc chuyen dei theo ty gia tai ngay nay. Chenh tech ty gid phat sinh dugc hach town vao bao cao Ur qua hoat dung kinh doanh. Lai chenh loch ty gia do danh gid lai cac se du tai ngay kit thtic ky Ice toan khong dtrqc dung de chia cho ce
Chenh Lech ty gia phat sinh trong giai (loan tu xay ding, bao gOm chenh tech gia da thoc hien va chenh loch ty gid chua thoc hien do danh gid Lai tai thai diem cuoi ky, dugc ghi nhan vac) khoin mic "Chi phi tra tank dai han" tren bang can dei ke toan va dugc plan be vao bao cao kit qua hoat Ong kinh doanh trong then gian Ich8ng qua 5 nam.
13
CONG TY CO PHAN NHICT DIN HAI PHONG xa Tam Hung, huyan Thity Nguyen Thanh pile Hai Pheng, CHXHCN Viet Nam
Bac) ego tai chinh Cho Icy hog Ong ter ngay 01 thang 01 nam 2015
den ngay 30 thang 6 nam 2015
THUYET MINH BAO CAO TAI CHINH (Tiep theo) MAU SO B 09a-DN Ccic thuyet minh nay la mot hi) phan hop thanh va can &roc dpc clang theri vol bcio cao tai chinh kem theo
4. TOM TAT CAC CHINH SACH KE TOAN CHU YEU (Tiep theo)
Chi phi di vay
Chi phi di vay lien quan truc tip den viec mua, dau tu xay dung hoac san xuit nhang tai san can melt thed gian tuang dei dai de hoan thanh dim vao sir dung hoac kinh doanh &lac tong vao nguyen gia tai san cho den khi tai san de &roc Qua vao sir dung hoac kinh doanh. Cic khoan thu nhap phat sinh ter viec diu tu tam thai can khoan vay duqc ghi giam nguyen gia tai san c6 lien quan.
Tit ca cac chi phf lai vay khac duqc ghi nhan vac bac, cao kat qua hoat dOng kinh doanh khi phat sinh.
Chi phf sira chCra ton
Chi phi sera chfta lam duqc ghi !than vao chi phi kinh doanh trong Icy dua ten ke hooch sera chfla Ion hang nam va duqc Qieu chinh vao cue` i nam dtra tren ca so chi phi thac d phat sinh.
Cie khoin dg phong
Cac khoan du phOng duqc ghi 'than khi C6ng ty CO nghia vu nq hien tai do ket qua ter met sg kien da xay ra va CEng ty CO kha nang phai thanh town nghia vu nay. Cac khoan du phong duos xac dinh tren co so tide tinh caa Ban Giam doc ye cac Ichoin chi phi can thiet de thanh town nghia vu nq nay tai ngay ket thac ky ka than.
Thud
Thud thu nhap doanh nghiep the hien ding gia trj cua se thud phai tra hien tai va s6 thue hoan
S6 thue phai tra hien tai duct tinh dua tren thu nhap chiu thue trong ky. Thu nhap chju thus khac viii lqi nhuan thuart duqc trinh bay tren bao cao kat qua hoot dung kinh doanh vi thu nhap chju thud kh'Ong bao gem cac khoan thu nhap hay chi phf tinh that hoac duqc khiu trir trong cac nam khac (bao gem ca to mang sang, 4u cal) va ngoai ra kheong bao gem cac chl ti6u khong chiu thue hoac '<hong duqc khiu trir.
Thud thu nhap hoan Lai duqc firth tren cac khoan chenh tech gifta gia tri ghi se va ca sii tfnh thud thu nhap cila cac khoan muc tai san hoac cOng nq tren bio cao tai chinh va duqc ghi nhan theo phtrang phap bang can del ke toan. Thud thu nhap hoan Iai phai tra phai dugc ghi nhan cho tit ca cac khoan chenh tech tam theri can tai san thue thu nhap hoan lai chi durm ghi nhan khi chic chin cal die lqi nhuan tinh thue tong ttrcmg lai d khau trir cac khoan chenh lech tom thai.
Thud thu nhap hoan lai &Km xac dinh theo that suit du tinh se ap dung cho narn tai san duqc thu hei hay ncr phai tra duqc thanh town. Thus thu nhap hoan lai duqc ghi nhan vao bao cao ket qua hoat dung kinh doanh va chi ghi vao von chit sa hfru khi khoan thue de ea lien quan den cac khoan muc duqc ghi thing vao yen chti sa hfru.
Tai san thue thu nhap hoan lai va nq thu6 thu nhap hoan lai phai tra duqc bit trir khi COng ty c6 quyen hqp phap de bil trir gifta tai san thue thu nhap hien hanh viii thue thu nhap hien had' phai nep va khi cac tai sari thus thu 'Map hoan Iai va nq thue thu nhap hoan lai phai tra lien quan tad thue thu nhap doanh nghiep duqc quan ly bed can met ca quan thud va Cong ty co du dinh thanh town Mae thu nhap hien hanh fen co sa thuin.
Viec xac dinh thue thu nhap caa Cong ty can cir vao cac guy djnh hien hanh ve thud. Tuy nhien, nhfmg guy dinh nay thay Clei theo tang thai Icy va viec xac djnh sau tang ve thue thu nhap doanh nghiep tray thuOc vao kat qua kiem tra ctia ca quan thue c6 tham quyen.
Cac Ioai thue khac duqc ap dung theo cac Mat thue hien hanh tai Viet Nam.
14
CONG TY CO PHAN NHIET DIEN HAI PHONG
Bao cao tai chinh Xa Tam Hung, huyen Thuy Nguyen
Cho lcY hog Ong tit ngay 01 thang 01 nam 2015 Thanh phi) Hai Phong, CHXHCN Viet Nam
den ngay 30 thang 6 nam 2015
THUYET MINH BAO CAO TAI CH1NH (Tit') theo) MAU SO B 09a-DN Ccic thuy& minh nay la mat ba phan hop thanh va can cluoc doc clang ther i voi ha° cao tai chinh kem theo
5. TIEN 30/6/2015 31/12/2014
VND VND
Tien mat 585.779.189 25.014.941 Tien geri ngan hang 189.184.121.880 114.806.529.541
189.769.901.069 114.831.544.482
6. HANG TON KHO
30/6/2015 31/12/2014 VND VND
Nguyen vOt lieu 440.961.380.625 416459.550.753
Ging cu, clung cu 26.272.010.301 143.312.407.267
467.233.390.926 559.771.958.020
a.
15
CONG TY CO PHAN NHIET DIEN HAI PHONG Xa Tam Hung, huyen Thity Nguyen, Thanh 06 Hai PhOng, CI-1XHCN Vi#t Nam
THUYET MINH BAO cdo TA! MINH (Tiep theo) Cac ditty& mink nay is mor b0 phan hop thanh va can &opt doc thing thin vat bao cao tai chink kern theo
13do cdo tat chinh Cho IcS, hoat deing ter ngay 01 Mang 01 nam 2015
den ngay 30 thang 6 nam 2015
MAU SO B 09-DN
7. TAI SAN CO DINH HU'U
NGUYEN GIA
HiNH Nhit cira,
vat kien trim May mac,
thiet hi Phirong tin van tai,
thiet bi truyan din Thief hi
vin phong TM san khfic Tifing VND VND VND VND VND VND
Tai ngiy 01/01/2015 10.117.469.584.723 10.993.578.326.770 801.360.141.295 212.508.197.659 1.057.750.248 22.125.974.000.695
Mua sam mdi 976.818.182 36.350.000 1.013.168.182
Dan to xay dung co bin hob thanh
88.507.096.536 27.569.779.938 9.022.343.878 1.771.834.185 126.871.054.537
Tang khac 133.000.000 183.755.682 316.755.682
Thanh ly (691.253.143) (691.253.143)
Tai ngay 30/6/2015 10.205.976.681.259 11.021.281.106.708 810.851.805.894 214.316.381.844 1.057.750.248 22.253.483.725.953
GIA TR4 HAO MON LUY KE Tai ngity 01/01/2015 2.173.302.134.279 1.812.018.811.686 140.653.985.476 80.478.690.963 119.290.717 4.206.572.913.121
Trich khan hao trong nam 374.695.030.185 540.550.240.560 21.399.224.292 10.963.108.553 52.887.510 947.660.491.100
Giam khac (67.071.455) (67.071.455)
Thanh Isr (691.253.143) (691.253.143)
Tai ngiy 30/6/2015 2.547.997.164.464 2.352.569.052.246 161.361.956.625 91.374.728.061 172.178.227 5.153.475.079.623
GIA TRI CON LAI Tai nay 30/6/2015 7.657.979.516.795 8.668.712.054.462 649.489.849.269 122.941.653.783 885.572.021 17.100.008.646.330
Tai ngiy 31/12/2014 7.944.167.450.444 9.181.559.515.084 660.706.155.819 132.029.506.696 938.459.531 17.919.401.087.574
Nguyen gia cua tat san c6 djnh bao gam cac tai san c6 djnh da het khan hao nhung vin con sir dong tai ngay 30 thang 6 nam 2015 vat gid tri la 6.961.874.148 VND (tai ngay 31 than 12 nam 2014: 1.752.314.273 VND).
Nhu trinh bay tai Thuyet mink se, 13, cac tai san hlnh thanh tir van vay dm: (1) khoan vay hop van do Ngan hang TMCP Dan to va Phat tri& V* Nam - Chi nhanh Hai PhOng la din mei; va (2) khoan vayNgan hang TMCP CEng thuang Vi6t Nam - Chi nhanh Hoin Kiem &roc sir dong de the chap cho cac khoan vay nay.
16
7), rt;.:
CONG TY CO PHAN NHItT DIEN HAI PHONG XA Tarn Hung, huyen ThOy Nguyen Thanh phi') Hai Phong, CHXHCN Viet Nam
THUYET MINH BAO CAO TA1 CHINH (Tiep theo) Cbc thuyit minh nay la meit bO phan hop thanh viz can (Awe
Bao cao tai chinh Cho 1c5, hoat Ong to ngay 01 Mang 01 nam 2015
den ngay 30 thang 6 nam 2015
MAU S6 B 09a-DN doc ctdrig then ven bao coo tai chlnh kern theo
8. CHI PHI XAY DUNG CO BAN DO DANG Tir ngay 01/01/2015 den ngay 30/6/2015
VND
Nam 2014 VND
So du dau kj, 167.511.434.783 11.677.316.360.353
Tang trong kj, 36.644.526.413 524.392.441.713
Ket chuyen tang tai san c6 dinh hitu hinh 126.871.054.537 11.840.878.889.384
Ket chuyen tang chi phi tra truerc dal han 175.948.790.143
Giam Ichac 757.215.505 17.369.687.756
SO du cuei ky 76.527.691.154 167.511.434.783
Gia trj cac cOng trInh )(ay dung ca bin der dang cu6i icy duce chi titt nhu sau:
30/6/2015 31/12/2014 VND VND
Giii pheing mat bang 25.500.000 25.500.000
Gia trj xay lap 50.462.725.873 131.992.077.179
Gia trj thiet bi 24.975.856.407 15.366.426.311
Khac 1.063.608.874 20.127.431.293
76.527.691.154 167.511.434.783
9. CHI PHI TRA TRU6C DAI H4N
30/6/2015 31/12/2014 VND VND
chenh Lech ty gia 392.119.034.536 392.119.034.536 Cong cu, dung cu 14.602.353.897 20.841.767.127 Chi phi den bO, giii ph6ng mat bAng 176.022.180.182 180.049.965.890
Ti nay 30/6 582.743.568.615 593.010.767.553
Cong ty thoc hien phan be to chenh Tech ty gia giai doan eau to xay dung ca bin vao bao cao ket qui hoat tieing kinh doanh ring giai doan/nam theo guy& dinh cia Ban Giam doe vi !thong qua 5 nam ke th nam 2011 - nam bit du san icuat kinh doanh. Trong 6 thing dau nam 2015, Ban Giam dric C8ng ty guy& dinh chua thoc hien phan be tiep khoin muc nay vac, bdo cao ket qui boat dOng kinh doanh. Ban Giam 86c dinh gia va tin tuemg rang &frill sach phin b6 chenh loch ts, gia hien tai la phi hop veri tlnh hinh hoat deng cia C8ng ty va phi hop voi tiled ban phan be theo quy dinh.
17
CONG TY CO PHAN NH1$T DIEN HAI P HONG
Ban can tai chinh Xa Tam Hung, huy'enly Nguyen
Cho kY hog dang ter ngay 01 thang 01 nam 2015
Thanh 06 Hai Phong, CHXHCN Viet Nam
den ngay 30 thang 6 nam 2015
THUYET MINH BAO CAO TAI CHiNH (Titp theo) MAU SO B 09a-DN Cac thuyit minh nay la mOt by ph ein hop thanh va can &Qv cl9c clang then voi bao cao tar chinh kern theo
10. VAY NGAIN HAN 30/6/2015 31/12/2014
VND VND
Ngan hang TMCP Cong thuang Viet Nam - 84.267.624.563 Chi nhanh Hang Bang
Ngan hang TMCP Quin dal - Chi nhanh Hai 102.202.366.611 Phong Vay dai han den han trit (Thoyet minh s6 13) 1.969.764.333.380 1.961.304.524.642
1.969.764.333.380 2.147.774.515.816
11. PHAI TRA NGIXII BAN 30/6/2015 31/12/2014
VND VND
Vin Nang Ltrong 1.322.655.249 4.359.802.040
Nha than DongFang 196.970.598.349 269.277.839.680 4)6 T#p doin Cling nghi6p Than Khoang sin ViOt Nam 200.399.315.934 48.385.205.526
T8ng Cong ty Hong Bac 85.526.363.741 76.678.366.492
Cac d6i tunng khic 57.232.510.050 60.095.002.751
541.451.443.323 458.796.216.489 n.
12. CHI PHI PHAI TRA 30/6/2015 31/12/2014
VND VND
Chi phi Jai vay phai tra 248.843.173.161 252.157.240.872
Chi phi sira chha Ion phai Ira 203.124.961.606 76.335.817288
Chi phi phai tra khic 8.976.783.782 17.664.238.682
460.944.918.549 346.157.296.842
Chi phi sera chtta Inn phai 1ra phan inh sift tien ducrc trich theo ke hooch cho cac hang muc sera chita km dm 6 thang du nam ngay 07 thang 5 nam
13. VAY DAI HAN
2015 theo Quy& dinh s6 1502/QD-NDHP-HDQT cna
2014.
30/6/2015 Trong di: 31/12/2014
dOng Quart tri CEng ty
Troned6: VND USD YND USD .11PY
doin Di6n lyc Vi6t Nam (i) 4.054329.260.408 186.149.179 4.311.525.384.929 201.661.618
Tip doin Di6n km Vitt Nam (ii) 6.483.897.944.449 297.699.630 6.717.856.775.978 314.238.498
Tip doin Di6n luc Vi6t Nam (iii) 687.004.406.771 3.870.229.321 737.504.605.564 - 4.192.749.321
Tep doin Di6n luc Vi6t Nam (iv) 757.913382.650 4.269.694.004 804.684.981.404 - 4.574.673.004
Ngin hang TMCP Diu to vi Phil trien Vii Nam - Chi nhanh Hai
(v) 263.488.115.363 7.968.750 381.479.155.977 10.625.000
Phong
Ngin hang TMCP Cling thuong (vi) 785.000.000.000 - 835.000.000.000 Viet Nam Ngin hang TMCP Cang thong (vii) 199.094.289.675 - 127.855.079.219 Viet Nam
13.230.727.399.316 491.817.559 8.139.923.325 13.915.905.983.071 526.525.116 8.767.422.325
Trir. s6 phii tra trong Ong 12 thing (dime trInh bay 6 phin vay ngin ban)
1.969.764.333.380 69.415.101 1.254.998.000 1.961.304.524.642 69.415.101 1.254.998.000
Stt phii tni san 12 thing 11.260.963.065.936 11.954.601.458.429
18
CONG TY CO PHAN NHIET DIEN HAI PHONG Xa Tam Hong, huyen Thay Nguyen Cho Thanh phi). Hai Phong, CHXHCN Viet Nam
THUYET MINH BAO CAO TAI CHINH (Hip theo) Cac thuyit minh nay la mat bo phan hop thanh va can cluvic doe &Mg
Bao cao tai chinh ky hopt cl(mg tir ngay 01 thang 01 nam 2015
den ngay 30 thang 6 nam 2015
MAU SO B 09a-DN that vai bao coo tai chinh kern theo
13. VAY DAI HAN (Tie') theo)
(i) Tap doan Dien Iuc Viet Nam - khoin vay I
Khoin vay ngoai to (USD), nhan ng lai khoth vay gift Tap doan Dien lug Via Nam va Ngan hang Xuit nhap khan Trung Quec theo Hop ding tin dung tai trg se BLA 05135 Wri tOng gia tri khoth vay 278.034.200 USD cOn' g 85% gia tri phi bao hiem tin dung icuit khan cna CEng ty Bao him Tin dung XuAt khan Trtmg Qu6c. Khoth vay dugc sir dung de thanh town phan khei lugng ding viec hoan thanh caa do an Nha may Nhiet dien Hai Phiing 1. Thilri han vay 166 thang, an han 46 thang. Khoan vay char lai suit 5,08%/nam; phi cam ket khoth vay 0,3%/nam; phi bao lath ciia BO Tai chinh va phi cho vay lai lan lugt la 0,5%/nam va 0,2%/nam tren du nq dig vay. Ks, tra nq gric dau lien vao ngay 21 thang 01 nam 2012. G6c vay dugc tra 6 thane& .
(ii) Tap doin Dien Itrc Viet Nam - khoin vay 2
Khoan vay ngoai to (USD), nhan nq lai khoan vay gift Tap cloth Dien loc Via Nam va Ngan hang Xuit nhap khiu' Tnmg Quec theo Hgp ding tin dung tai Irg so BLA 0701 vei tOng gia tri khaki vay 327.182260 USD. Khoth vay dugc sir dung de thanh town phan khei lugng Ong viec hoan thanh cila do an Nha may Nhiet dien Hai PhOng 2. Khoan vay chju lai suit 5,62%/nam; phi cam ket khoan vay 0,3%/nam; phi bao lath can BO Tai chinh va phi cho vay lai lan lugt la 0,25%/narn va 0,2%/nam tren du ng gec vay. G6c vay dugc tra tong 19 ky ban nien, ngay tra nq g6c dau lien vao ngay 21 thang 10 nam 2014. [(than vay dugc Chinh pha bao lanh, Cong ty Co phan Nhiet dien Hai Phong vay lai caa EVN.
(iii) Tap doan Dien laic Viet Nam - khan vay 3
Khoan vay ngoai to (WY), nhan nq Jai khoan vay gift Tap doan Dien loc Via Nam va Ngan hang Hgp tic Queic to Nhat Ban (JBIC) yen tOng gid tri khoan vay 7.740.469.321 JPY. Khoan vay dugc sir dung de thanh totin than Ichta hum Ong viec hoan thanh caa do an Nha may Nhiet dien Hai Phong 1. 'Gloat.' vay chin lai suit 1,76%/nam, phi cam ket khan vay 0,1%/nam; phi rai ro tin dung, phi bao lanh can BO Tai chinh va phi cho vay lai Ian lugt la 1,45%/thm, 0,5%/nam va 0,2%/nam tren du nq gOc vay. GOc vay dirge tra 6 thang/ Ian vOi thrri han tra nq gec la 11 nam 6 than, Icy tra nq g6c diu tien vao ngay 20 thang 8 Mtn 2009.
(iv) Tap doan Dien luc Viet Nam - khoin vay 4
Khoan vay ngoai to (WY), nhan na lai khoth vay gida Tap doan Dien loc Viet Nam va Ngan hang Hgp tic Quec to Nhat Ban (JBIC) vai tong gia tri khoan vay 7.319.484.004 JPY. Khoan vay dugc sir dung de thanh toan phan khoi lugng gong viec hoth thanh caa do an Nha may Nhiet dien Hai Mang 2. Khoth vay chju lai suit 2,44%/nam, phi cam IA Both vay 0,04°/0/thm; phi raj ro tin dung, phi bao lanh cila BO' Tai chinh va phi cho vay lai lin lugt la 1,52%/nam, 0,25%/nam va 0,2%/nam tren du nq g6c vay. GOc vay dugc tra 6 thang/lAn vai then han tra nq g6c la 11 nam 6 thang, Icy tra nq gig dau lien vao ngay 20 thing 12 min-12010.
(v) Ngan hang TMCP DAu fir vi Phut trier Viet Nam
Khoth vay hgp On theo hgp dung tin dung "Du an Nha may Nhiet dien Hai Phong' ngay 07 thang 3 thin 2005 ky gifra Cling ty vii cac ngan hang thuong mai Via Nam, trong d6 Ngan hang TMCP Hatt to va Mat triOn Viet Nam - Chi nhanh Hai Phong lam du mOi. Hun link tin dung la 42.500.000 USD va 1.306.775.000.000 VND, dugc sir dung de clau tv xay dung Nha may Nhiet dien Hai Phong 1. Khoth vay bang USD chin lai suit bang lai suit huy dOng tiet kiem USD birth qua!' 12 thang Ira lai sau Ong 2,7%/nam. Khoan vay bang VND chat lai suit bang lai suit huy dOng tiOt kiem VND binh quan tra lai sau Ong 3c/o/nam. Tien g6c cda cac khoan vay bang USD va VND s8 dirge hoth Ira trong vong 16 Ian, 6 thang/lan vOi ty le tra no bang 6,25% tren tang s6 du nq g6c cua can khoan vay bang USD va VND, bat clau tir ngay 25 can thang ket thug ky han 42 thang sau ngay giai ngran dau tien. Khoan vay da dugc giai ngan lan dau vao ngay 25 thang 11 nam 2005. Khoan vay nay dugc bao darn bang can tai san cam co, the chip cila Cong ty hinh thanh tir viec xay dung nha may va dugc bao lath bang viec dun co co phan cua cac co ding.
FY
TE
19
CONG TY Co PHAN NHICT DIEN HAI PHONG Xa Tam Hung, huyen ThUy Nguyen Cho Thanh ph6 Hai Phong, CHXHCN Viet Nam
THUYET MINH BAO CAO TAI CH1NH (Tiep theo) Ccic thuyk minh nay la mot 60 ph an hop thanh va can dugc doe tieing
Bao cao tai chinh ky hoat do, ng tir ngay 01 thang 01 nam 2015
den ngay 30 thang 6 nam 2015
MAU SO B 09a-DN then vat biro cao tat chinh kern theo
13. VAY DAI HAN (Tiep theo)
(vi) Ngin hang TMCP C8ng thtromg Viet Nam - khoan vay 1
Khoan vay theo hgp Citing tin clang ngay 24 than 9 Om 20091(5, gift Cong ty va Ngan hang Throng mai CO' plan COng throng Viet Nam - Chi MIAMI Hoan Kiem. Han mire tin clang la 900 ty VND, dugc sir Maw de thanh town ctic chi phi can dtr an du to xay dgng Nha may Nhiet dien Hai Philing 2. Khoan vay chiu lai sat bang lai stet huy treng net kiem VND 12 thang tra lai sau cua NgPan hang Thuong mai CO phan Cong throng Viet Nam Ong (+) 3,0%/nAm. Thtii gian an 141136 thang ke tir ngay giai non du nen, Mtn gian tra ng g6c 120 thang ke hY ngay 31 thing 5 nam 2013. G6c vay dugc hoan tra tong 20 Ify ban niece Khoan vay nay dugc bao dam bang tai san hlnh thanh t8 vim vay.
(vu) Ngan hang TMCP Mfg throng Viet Nam - khoan vay 2
Khoan vay theo hgp Mang tin dung ngay 18 thang 02 nam 2014 Icy gilta Cong ty va Ngfin hang Thuong mai C6 plan C8ng thuong Viet Nam - Chi nhanh Hoan Kiem. Han mirc tin citing la 349 ty VND, duct sir dyng de thanh Man Oc chi phi ctla Mx an tau hr xay ckmg Nha may Nhiet Men Hai Phtmg 2. Thtri han giai ngan tong Ong 18 thang ke to ngay ky hgp ang. Khoan vay chju Ili suit bang lai mat huy &Ong tit IciOm tra lai cao nhat can Ong loaf lien nhOn ng cga Ngan hang Throng mai C6 phan Cong throng Viet Nam Ong (+) 3,0%/nAm. Khoan vay nay (lucre dam bio bang tai san hlnh thanh hY von vay.
Cac khoan vay tren dirge boan tra theo ljch bleu sau:
30/6/2015 VND
31/12/2014 VND
Trong yang met nam 1.969.764.333.380 1.961.304.524.642
Trong nam thu hai 1.821.982.468.017 1.875.510.143.164
Tir nam thir ba den nam thir nam 5.265.482.318.726 5.128.858.346.963
Sau nam nAm 4.173.498.279.193 4.950.232.968.302
Cong 13.230.727.399.316 13.915.905.983.071
Tar: so phai tra trong yang 12 thing (dugc trInh bay tren vay ngin ban)
1.969.764.333.380 1.961.304.524.642
SO phii tra sau 12 thing 11.260.963.065.936 11.954.601.458.429
20
CONG TY CO PHAN NHIET DIEN HAI PHONG Xd Tam Hung, huy'en Thay Nguyen Thanh ph6 Hai Phong, CHXHCN Viet Nam
THUYET MINH BAO CAO TAI CHINH Tip then) MAU S6 B 09a-DN Ccic thuyjt minh nay la mot 6'0 phOn hop thanh va can chcov doe cMng then voi bOo coo tat chinh kem theo
14. VON CHD SO HUD
Thay doi !rang vim cha svhiru:
Von ditu le
VND
Theng du von CO phin
VND
Quy deu to Oat triin
VND
Quy da phang tat chinh
VND
Loi nhuan sau thut chua phfin phoi
VND
Tai Ray 01/01/2014 5.000.000.000.000 196.652.770.150 19578.570.341 3.263.095.057 307.570.541.617
Lai nhuan trong nam 330.600.299.579
Phan ph6i loi nhuan - 9.771.000.000 (24.407.000.000)
Ira c6 tau 2013 (275.000.000.000)
Tai ngay 01/01/2015 5.000.000.000.000 196.652.770.150 29349.570341 3.263.095.057 338.763.841.196
Lai nhuan trong ky 300.247.553.608
Phan ph6i lqi - 4.333.841.196 (38.763.841.196)
Tra c6 tile 2014 (**) (300.000.000.000)
Tai gay 30/6/2015 5.000.000.000.000 196.652.770.150 33.683.411.537 3.263.095.057 300.247553.608
Ngay 24 thang 4 nem 2015, DO h6i ang ct) d6ng cua Cong ty da phe duyet viec phan ph6i lqi nhuan nem 2014 theo Nghj quyOt so 1771/NQ-DHDCD nhu sau:
(*) Trich lap quy du to phat trien veri s6 tin la 4.333.841.196 VND va guy khen thuong, phtic lqi veri s6 tien la 34.430.000.000 VND; (**) Chi tra c6 tvc ta lqi nhuan sau thut chua phan ph6i nem 2014 cita Cong ty veri s6 titn la 300 tjr VND.
Von ditu va von dttu to
Theo Giay thing nhan dbag ky kinh doanh sira d6i, tong von ditu le cua Cong ty la 5.000 tj, VND. Tai ngay 30 thang 6 nem 2015, von dieu le de duck cac c6 dong gap da nhu sau:
Theo Gifty cluing nh4n V6n de g6p tai ngay Clang kf kinh doanh 30/6/2015 31/12/2014
VND VND VND
T6ng Cling ty Phat dien 2 2.550.000.000.000 51,00% 2.550.000.000.000 2.550.000.000.000
T6ng Cong ty Dien lac - Vinacomin 360.500.000.000 7,21% 360.500.000.000 360.500.000.000
T6ng Cong ty Bao hiem Bao Viet 87.228.350.000 1,74% 87.228.350.000 87.228.350.000
T6ng ang ty Bart Viet Nhan th9 37.771.650.000 0,76% 37.771.650.000 37.771.650.000
Cong ty CO phan Nhiet dien 1.298.500.000.000 25,97% 1.274.500.000.000 1.274.500.000.000 Pha Lai
T6ng Cong ty Den to va Kinh doanh vein Nha ntrac
450.000.000.000 9,00% 450.000.000.000 450.000.000.000
CO dong khac 216.000.000.000 4,32% 240.000.000.000 240.000.000.000
5.000.000.000.000 100% 5.000.000.000.000 5.000.000.000.000
Nhu trinh bay tai Thuytt minh so 13, c6 phan cua cac c6 dong Tap down Dien lac Viet Nam, T6ng Cong ty Dien lac - Vinacomin, T6ng Cling ty Bao bitm Bao Viet va T6ng Cong ty Bao Viet Nhan tho da duqc cam c6 de bao Mgt Ithoan vay dai han do Ngan hang TMCP Deu to Ira Phat tritn Viet Nam - Chi nhanh Hai Phong la dau m6i.
Ban cao tai chinh Cho lcY hoat dong tir ngay 01 thang 01 nam 2015
den ngay 30 thang 6 nam 2015
21
CONG TY CO PHAN NH1ET DIEN HAI PHONG xa Tam Hung, huytn Thay Nguyen Thanh ph8 Hai Phong, CHXHCN Vitt Nam
THUYET MINH BAO CAO TAI CHINH (Tiep theo) Ccic thuy& minh nay la mat bo phan hop thank va can dupe
Bao coo tai chinh Cho ky boat Ong tir ngay 01 thang 01 'tam 2015
den ngay 30 thang 6 nam 2015
MAU SO B 09a-DN doc clOng then veil bao coo tai chinh kem theo
14. VON CHO SO HITU (Tiep theo) 30/6/2015 31/12/2014
Co phieu
SO liming et) phi& cid ban ra cong citing +) CO phieu ph6 thong 500.000.000 500.000.000
SO lucmg co phieu Hang Itru hanh +) C6 phieu pita thong 500.000.000 500.000.000
C6 phieu ph6 thong CO mtnh gia 10.000 VND/cO phieu.
15. DOANH THU THUAN VE CUNG CAP DICH 'VV
Tir ngay 01/01/2015 Tv ngay 01/01/2014 den niay 30/6/2015 den neav 30/6/2014
VND VND
Hoot (tang sin 'nit ditn Doanh thu ban ditn. cho Tap down Ditn km Vitt Nam 5.074.090.096.185 4.104.491.378.499
5.074.090.096.185 4.104.491.378.499
Tai thtri diem phat hanh bio coo nay, Cong ty va Cong ty Mua ban ditn Bang trong qua trinh dam phan de thong nhit ve gia mua ban ditn theo quy djnh tai Thong to s6 56/2014/TT-BCT ngay 19 thang 12 nam 2014 cia BO Cling thucmg theo yEu cau cud Coc Dieu tiet Ditn loc va Tap down Ditn loc Vitt Nam. Doanh thu ban ditn cia Cong ty cho ky hoat dOng to ngay 01 than 01 nam 2015 den ngay 30 thang 6 nam 2015 duqc xac djnh nhu sau:
• Giai down tir ngay 01 thing 01 nam 2015 den ngay 28 thang 02 nam 2015: doanh thu cua Nha may Nhitt ditn Hai Phong 1 duqc xac djnh dma ten gia ditn quy djnh trong Hqp ding sfra dei be sung so 03/2014/HD-NMD-HP cua Hqp ang mua ban ditn; doanh thu ctia Nha may Nhitt ditn Hai Phong 2 duqc xac djnh theo don gia thoa thuan theo Hop (king mua ban ditn Nha may nhitt ditn Hai PhOng 2 so 01/2015/HD-NMD-HP.
• Giai clop tir ngay 01 thang 3 nam 2015 den ngay 30 thang 6 nam 2015: doanh thu dupe xac dinh theo don gia do Cling ty Mua ban ditn filth Dian tong bien ban dam phan gid ditn curt Nha may ditn Hai Phong 1 va Hai Phong 2 ngay 25 thang 3 nam 2015 theo chi dao cia Tap dart Ditn loc Vitt Nam tai Van ban se 1810/EVN-TTD-TCKT ngay 15 thang 5 nam 2015.
Doanh thu ban ditn cis 2 nha may nhitt ditn tren se duqc dieu chinh lai khi cO phe duytt chinh thic.
TR
22
CONG TY CO PHAN NHICT DIEN HAI PHONG
Bali cao tai chinh XA Tam Hung, huy6n Thtly Nguyen
Cho IcY hog deong tv ngay 01 thang 01 nAm 2015
Thanh phi Hai Phong, CHXHCN Vial Nam
den ngay 30 Chang 6 nAm 2015
THUYET MINH BAO CAO TAI CH1NH (Tiep theo) MAU SO B 09a-DN Ccic thuygt mink nay is rn(rt b0 ph in hop thank va can dirqc doe citing chili vat bao cito lai chinh kern theo
16. CIA VON DIICH V7,J CUNC CAP Tir ngay 01/01/2015 den ngiy 30/6/2015
VND
Tir ngay 01/01/2014 den ngay 30/6/2014
VND
Hoot dOng san xuAt dien 4.093.781.816.487 3.151.191.243.956
Chi phi than, dau 2.871.165.664.182 2.271.889.406.344
Chi phi khAu hao 942.907.458.415 767.682.123.020
Chi phi sire china (MR:rug xuyen 126.892.435.198 12.752.787.414
Chi phi hung va bao hiem xa h•Oi 71.950.641.987 39.734.202.396
Chi phi phi lieu 20.494.041.698 28.084.490.040
Chi phi khac 60.371.575.007 31.048.234.742
4.093.781.816.487 3.151.191.243.956
17. DOANH THU HOAT KING TA! CH1NH Tir ngay 01/01/2015 Tir ngay 01/01/2014 den ngay 30/6/2015 den ngay 30/6/2014
VND VND
Lai titn giri, tien cho vay 1.191.939.129 1.374.411.899
Lai chenh tech ty gia hoi doii tint hien 85.589.649
1.277.528.778 1.374.411.899
18. CHI PHI TAI CHINH Tir ngay 01/01/2015 TAY ngay 01/01/2014
YJ
den ngliy 30/6/2015 den 'may 30/6/2014 VND VND ii
:E Chi phi lai vay 419.641.052.194 347.573.874.966
Phan lab to chenh lech tY gia 60.000.000.000
LO chenh Lech ty gia phat sinh trong ky 220.422.514.377 222.310.322.205 • /
640.063.566.571 629.884.197.171
19. THUE THU NHAP DOANH NGHIEP TAY ngay 01/01/2015 Tir nay 01/01/2014 den ngay 30/6/2015 den new 30/6/2014
VND VND
Lqi nhu4n truirc thud 300.278.740.757 296.283.259.179
COng: Cac khan chi phi khong duqc khAu trir 1.009.548.013 1.859.312.731
Lqi nhuan tinh thud 301.288.288.770 298.142.571.910
Trong d45:
- Lqi nhuan tir hog Ong chinh 301.146.529.001 296.514.600.465
- Lqi nhuan./(a) tin hog ding khac 141.759.769 (231.341.286)
Ding thu nhka chju thud 301.288.288.770 298.142.571.910
Thud sok tru dai 0% 0% Thu suat thong thuttng 22% 22%
Chi phi thud thu nhap doanh nghiep hien Minh 31.187.149
23
CONG TY CO PHAN NHIET DIEN HAI PHONG
Bao cao tai chinh Xa Tam Hung, huyen They Nguyen
Chokyhoatdongtirngay01 thang 01 nam 2015 Thanh ph6. Hai Pitting, CHXHCN Viet Nam
den ngay 30 thkig 6 nam 2015
THUYET MINH BAO CAO TAI CHINH (Tiep theo)
MAU SO B 09a-DN Cric thuye't minh nay la mat bd phan hop thanh va can ciugc ci9c ddng that voi bcio cao tat chinh kem theo
20. LAI CO BAN TREN CO PHIEU Tir nay 01/01/2015 den nay 30/6/2015
VND
Tir ngay 01/01/2014 den nay 30/6/2014
VND
Lcli nhuan sau thue thu nh8p doanh nghiep 300.247.553.608 296.283.259.179
Lgi nhuan tinh lai ca ban teen co phieu 300.247.553.608 296.283.259.179 So c6 phieu ph() thong binh quan km hanh trong kS,r 500.000.000 500.000.000
Lai ca ban tren co phieu 600 593
21. CHI PHI SAN XUAT IUNH DOANH THEO YEU TO
Tir ngiy 01/01t2015 Tir ngay 01/01/2014 den ngay 30/6/2015 den ngay 30/6/2014
VND VND
Chi phi nguyen lieu, vat lieu 2.894.043.308.912 2.303.985.130.984
Chi phi nhan citing 81.658.616.484 45.343.163.753
Chi phi khAuhao tai san c6 dinh 946.612.949.148 770.230.702.125
Chi phi dich vu mua ngoai 128.980.245.934 5.144.443.980
Chi phi bang tien khac 83.871.956.926 54.763.551.920
4.135.167.077.404 3.179.466.992.762
22. CAC ICHOAN CAM KET
Cam ket vein
Tai ngay lap bao cao nay, Cting ty van dang thac hien cong tac diu to xay clang ca ban vOi cac cam ket von co gia tri nhu sau:
30/6/2015 VND
31/12/2014 VND
Nha may Nhiet dien Hai Pheing 1 TOng mac dau to 12.648.006.000.000 12.648.006.000.000
Da time hien 12.604.206.419.810 10.610.494.301.570
Nha may Nhiet dien Hai PhOng 2 TOng mac du to 13.039.451.179.994 13.039.451.179.994
Da tinrc hien 12.144.271.559.998 12.144.271.559.998
Cam ket vay
30/6/2015 31/12/2014 VND VND
Ring vein vay cam ket 18.889.257.606.200 18.889.257.606.200 Von vay Ida giai nen 18.739.560.859.998 18.663.321.649.542
24
CONG TY CO PHAN NHIET DIEN HAI PHONG
Bari cao tai chinh Xi Tam Hung, huyen ThOy Nguyen
Cho ky hoat do, ng tir ngay 01 thang 01 nam 2015 Thanh 06 Hai Phang, CI1XHCN Viet Nam
den ngdy 30 thang 6 nam 2015
THUYET MINH BAO CAO TAI CH1NH (Tiep theo) MAU SO B 09a-DN Cac duty& minh nay la mot bo pkin hop thanh va cdn olin7c doe ding then ven hew cao tai chinh kern theo
23. CONG CV TAI CHINH
Quin IS, riii ro yen
aing ty quan ly ngu6n von nham dam bao rang Cong ty co the vira hog do, ng lien tpc vita toi da hoa Iii ich cua cac co clang thong qua tai uu hoia s6 du nguan van va cong ng.
Cau tic yen cua C8ng ty gem co cac khoan ng thuin (bao gam cac khoin vay nhu da trinh bay tai Thuyet minh se 10 va so 13 trir di tien) va phan van thuec se( heu cua cac co ding cita Cong ty (bao gem vein gip, thang du von co phan, cac quy du frit va lgi nhuan sau thu'e chua phan phei).
He sS den btiy tai Minh
He se don bay tai chinh cua Ging ty tai ngay ket thitc ky ke town nhu sau:
30/6/2015 VND
31/12/2014 VND
Cac khoan vay 13.230.727.399.316 14.102.375.974.245
Ter: Tien 189.769.901.069 114.831.544.482
Na than 13.040.957.498.247 13.987.544.429.763
Von chit so hilt 5.533.846.830.352 5.568.029.276.744
TS, 1e ncr than tren vein chit so• him 2,4 2,5
Cfic chinh sach ke toin chit yeu
Chi fiat cac chinh sach ke tom chit yeu va cac phuang ghi nhan, ca soft xac dint' gid trj va ca set ghi nhan tai chinh va cong ng tai chinh dugc trinh bay tai
Cac loci cong cut tai chinh
phap ma COng ty ap dung (bao gem cac tieu chi de cac khoan thu nhap va chi phi) doi vai tang loai tai sin
Thuyet minh so 4.
Gia tri ghi s6 C
30/6/2015 VND
31/12/2014 VND '3 1
Tai sin tali chinh
Tien 189.769.901.069 114.831.544.482
Phai thu Ithach hang IA phai thu khac 1.479.921.584.018 1.201.913.434.892
Diu to dai ban 5.000.000.000 5.000.000.000
TOng cong 1.674.691.485.087 1.321.744.979.374
Cong ny• tai chinh
Cac khoan vay 13.230.727.399.316 14.102.375.974.245
Phai tra ngtrei ban va phai tra lchac 567.696.099.450 491.074.555.914
Chi phi phai tra 460.944.918.549 346.157.296.842
Tiing Ong 14.259.368.417.315 14.939.607.827.001
Ong ty chua dank gia gid tri hgp 1y cua tai sin tai chinh va cong ng tai chinh tai ngay ket thix ky ke town do Thong to so 210/2009/TT-BTC do BO Tai chinh di ban hanh n$ay 06 thing 11 nam 2009 ("Thong to 210") cling nhu cac quy dinh hien hanh chua co huang dan cu the ve viec xac dinh gia tri hop ly cita cac tai sin tad chinh va ding ng tai chinh. ThOng to 210 you du ap dung Chain mac bao cao tai chinh Quoc to ve viec trinh bay bao cao tai chinh vi thuyet minh thOng tin cki veri cong cu tai chinh nhung khong dira ra huang dan tuong dtrcrng cho viec danh gia va ghi nhan cong cu tai chinh bao g6m ca ap dung gia tri hgp Iy, nham phi h9p vii Chitin mac bao cao tai chinh Quoc
25
CONG TY CO PHAN NHItT DICN HAI PHONG XA Tam Hung, huyen Thily Nguyen Thanh 06 Hai Thong, CHXHCN Viet Nam
Bio cao tai chinh Cho 1cY hog Ting rir ngay 01 [hang 01 nam 2015
den ngay 30 thing 6 nim 2015
THUYET MINH BAO CAO TAI CH!NH (Tiep theo) MAU SO B 09a-DN Circ thuye't minh nay la mat ba phdn hop thanh viz can &roc doc clang thin vii bcio ado tai chinh kern theo
23. CONG C1,1 TAI CHINH (Tiep theo)
Muc tieu quan ly raj ro tai chinh
Cong ty da xay Mpg he thong quan ly rai ro nhim phat hien va danh gia cic rai ro ma Cong ty phai chju, thitt lap cac chinh sach vi quy trinh kitm soft rai ro 8 mac chip nhin dirgc. He thong quan 1y rai ro dtrqc xem xdt lai djnh Icy nhim phan anh nhimg thay doi cua ditu kien thi truOng va hoat ding caa COng ty•
Rui ro tai chinh bao gem rui ro thi truing (bao gem rai ro ty gii, rid ro Iii suit vi rid ro vt gia), rai ro tin dung vi raj ro thanh khoan.
Rai ro thj triton
Hoat ding kinh doanh caa C6ng ty se cha yen chju rill ro khi c6 so thay dei gia hti doai, lii suAt vi gia C8ng ty kh6ng thoc hien cac hien phap phi:mg ngira till ro nay do thieu thi timing mua cac Ong co tai chinh.
Quin ly rui ro ty' gici
COng ty thrc hien mot so cac giao dich c6 goc ngoai td, theo d6, Cong ty se chili rid ro khi c6 bin ding ve ty' gia.
Gia tri ghi se caa cac tai sin bing tin va cong nq bang tin c6 gOc ngoai tai then ditm cuti nam/cuti Icy film sau:
Cong nq TM sin 30/6/2015 31/12/2014 30/6/2015 31/12/2014
VND VND VND VND
Do la My 10.879.082.719.461 11.029.382.160.907 11.592.839 15.370.074
Yen Nhat 1.444.917.789.421 1.542.189.586.968 23.714.804 23.829.881
Phan ttch cla nkry ngogi
COng ty chi ytu chju anh hirZmg thay dei ty gia cua ding Dila My va Yen Nhat Ban.
Ntu ty gia cac ding ngoai to dtr6i day so voi Ding Viet Nam tang/giam 1% thi lqi rilman traffic thug trong nam caa Ging ty se giam/(tAng) cac khoan twang ang nhu sau:
30/6/2015 31/12/2014
VND VND
D6 la My
Yen Nhat (108.790.711.266) (110.293.667.908) (14.448.940.746) (15.421.657.571)
Quin If; rzii ro lai sulk
Cling ty chit' rid ro iai suAt phat sinh th cac khoan vay chju lai suit da duqc Icy ket. Rai ro nay se clinic Cong ty quan ly bang cach day trl ?r mac dO him ly cac khoan vay va phan tich tinh hinh canh tranh tren thi truing dt c6 duqc lai suit c6 lqi cho COng ty tir cac nguOn cho vay thich hip.
26
CONG TY CO PHAN NHIFF DieN HAI PHONG Xa Tam Hung, huyen Thuy Nguyen Thanh ph() Hai Phong, CHX11CN Viet Nam
Bao cao tai chinh Cho lcy hoat clang tir ngay 01 thang 01 nam 2015
den ngay 30 thang 6 nam 2015
THUYET MINH BAO CAO TAI CHINH (Tiep theo) MAU SO B 09a-DN Car thuyet minh nay la mat ba ph an hop thank va can dugc doc djng thOivoi bao cao tai chinh kern theo
23. CONG CD TAI CHINH (Tiep theo)
Quan ly rill ro ve gia hang hoa
C8ng ty mua nguyen vat lieu, hang hOa tir cac nha cung cap trong va ngoai nutrc de phut va cho hat cleng san xuOt kinh doanh. Do vay, Cling ty se chiu rui ro fir viec thay dal gia ban cga nguyen vat lieu, hang Ha.
Rai ro tin dung
Rini ro tin clang xay ra khi met khach hang hoac dal tac khong dap Ong dugc ac nghia vu trong hgp Clang clAn den cac ton that tai chinh cho Cong ty. C6ng ty cO chinh sdch tin clang phu hgp va thutmg xuyen theo dOi tinh hinh de dah gid xem Cong ty CO chiu rtii ro tin dung hay khong. Tai ngay ket thgc nien de ke tan, C8ng ty c6 khan rid ro tin dung tap trung kha lon tO khoan phai thu cac ben lien quan. Rui ro tin dung toi da dugc the hien la gia tri ghi so dm se) du phai thu cac ben lien quan nhu trinh bay tai Thuyet minh s6 24.
Quan ly tai ro thanh khodn
Mac Bich qua ly rui ro thank khoan nham dam bao du nguan van a dap Ong ac nghTa va tai chinh hien tai va trong tucmg lai. nth thanh khan ciing dugc Cong ty quan ly nham dam bao mix phu trei gift cong nq den han va tai san den han trong ky tr mut c6 the dugc Mem sok dai vbi s6 vim ma Cong ty tin rang CO the tao ra trong lcY do. Chfnh sach cua C8ng ty la theo d0i thutmg xuyen ac yeu cau ve thanh khan hien tai va du kien trong ttrcmg lai nham dam bao C8ng ty duy tri du mire dg phong tien mat, ac khan vay va du yen ma cac ce &Ong cam ket gdop nham dap tin cac quy dinh ye tfnh thanh khoan ngin han va dai han hcrn.
Cac bang dual day trinh bay chi tiet cac mire dao han theo hqp thing can lai vtri tai san tai chinh va c8ng nq tai chinh phi phai sinh va thai han thanh tan nhu da &cm them than. Cac bang nay &rot trinh bay dga ten dong tien chtra chi& khau cda tai san tai chinh va clang tien chin chiet khau cua ding nq tai chinh tinh theo ngay sdm !that ma Cong ty phai tra. Viec tint' bay thong tin tai san tai chit-1h phi phai sinh la can thief de hien dugc viec quan ly rid ro thanh khan cga Cong ty khi tinh thanh khoan dugc quan 15, tren co sa ding nq va tai san thuan.
Dm51 1 nam Tir 1- 5 Dam Sau 5 nam Tang Ong 30/6/2015 VND VND VND VND
Tien 189.769.901.069 189.769.901.069
Phai thu khach hang va phai thu khic
1.479.921.584.018 1.479.921.584.018
Diu to dai han 5.000.000.000 5.000.000.000
Tang 1.669.691.485.087 5.000.000.000 1.674.691.485.087
Du-6i 1 nam Tu. 1 - 5 nam Sau 5 nam Tong tong 30/6/2015 VND VND VND VND Cac khoan vay 1.969.764.333.380 7.087.464.786.743 4.173.498.279.193 13.230.727.399.316
Phai tra ngutri ban va phai tra khic
567.696.099.450 - 567.696.099.450
Chi phi phai tra 460.944.918.549 460.944.918.549
Tang 2.998.405.351.379 7.087.464.786.743 4.173.498.279.193 14.259.368.417.315
Chenhl?ch thanh khoan thuin (1.328.713.866.292) (7.087.464.786.743) (4.168.498.279.193) (12.584.676.932.228)
Yom`
27
CONG TY CO PHAN NHIU DICN Hr1I PHONG Xa Tam Hung, huyen Thay Nguyen Thanh pho Hai Phong, CHXHCN Viet Nam
THUYET MINH BAO CAO TAI CHINH (Tiep theo) Ccic thuyit minh nay la mot bdphan hap thanh va can &roc
Bao ea° tai chinh Cho Icy hog dOng tir ngay 01 (hang 01 nam 2015
den ngay 30 thang 6 nam 2015
MAU SO B 09a-DN doe ddng thai voi bao ecio tai chinh kern theo
23. CONG CI) TAI CHINH (Tiep theo)
Quan ly riri ro thanh khan (Tiip theo)
Dinh 1 nam Tfr 1 - 5 nam Sau 5 nam Tong cOng
31/12/2014 VND VND VND VND
Tien 114.831.544.482 114.831.544.482
Phai thu khach hang va phai thu khic
1.201.913.434.892 - 1.201.913.434.892
D'au to dai han 5.000.000.000 5.000.000.000
Tang 1.316.744.979.374 5.000.000.000 1.321.744.979.374
Mari 1 nam Tir 1 - 5 am Sau 5 nam Tang ceng
31/12/2014 VND VND VND VND
Cac khoin vay 2.147.774.515.816 7.004.368.490.127 4.950.232.968.302 14.102.375.974.245
Phai tra ngteri ban va phai tra khac
491.074.555.914 - 491.074.555.914
Chi phi phai tra 346.157.296.842 346.157.296.842
Tang 2.985.006368.572 7.004.368.490.127 4.950.232.968.302 14.939.607.827.001
Chenh tech thanh khoan than (1.668.261.389.198) (7.004.368.490.127) (4.945.232.968.302) (13.617.862.847.627)
Ban Giam deo danh gia Cong ty CO rite ro thanh khoan. Tuy nhien, Ban Giam dee tin tuOrng rang COng ty
c6 the tao ra du nguen lien de dap 'ling cac nghla vu tai chinh khi den han.
24. NGHIEP VU VA SO Du VOI CAC BEN LIEN QUAN
Danh sach cac ben lieeen quan
Ben lien quan Quan he
T4p doan Dien hrc Wet Nam Tang Citing ty Phat dien 2 Cong ty Mua ban dien
Chu ser him cira Cong ty mg Cling ty me
Cang thuOc Tap doan
Trong ky, Cong ty da c6 cac giao dich sau vOi cac ben lien quan:
Ban dien
Tir ngay 01/01/2015 den ngay 30/6/2015
VND
Tir ngiy 01/01/2014 den ngay 30/6/2014
VND
C8ng ty Mua ban di8n 5.074.090.096.185 4.104.491.378.499
Vay dai han va chi phi 'Ai vay Tap doan Dien lire Viet Nam
Chi phi idi vay va phi cam kit caa khoan vay 332.847.376.821 335.574.411.919
Phi cam kit khoan vay dai han 2.016.532.245
PM bit° Minh khoan vay dai han 22.109.239.349 16.895.235.645
28
Nryen Therng Quang Tong Clam dee
Nguyen Minh Thanh
Pham QuOc Toin Kt roan trir?rng Nguiri hip
CONG TY CO PHAN NHIET DIEN HA' I PHONG xa Tam Hung, huyen Thny Nguyen Thanh ph6 Hai Phong, CHXHCN Viet Nam
Bio ego tai chinh Cho IcS, hoat dOng tv ngay 01 thang 01 ram 2015
den ngay 30 thang 6 nam 2015
THUYET MINH BAO CAO TA! CHINH (Tiep theo) MAU SO B 09a-DN Ccic thuyet minh nay la mOt b() phOn hop thimh va con duvc doc &ring that vat bcio cao red chinh kem theo
24. NGHIEP VU VA se DU' vel CAC BEN LIEN QUAN (Tiep theo)
S6 du yeti cac ben lien quan Lai ngay k'et thfic kij ke toan:
30/6/2015 31/12/2014 VND VND
Vay
Tap down Dien ltrc Viet Nam 11.983.144.994.278 12.571.571.747.875
Cac khoin phai thu
CEng ty Mua ban dien 1.362.023.411.430 1.086.700.699.539
Thu nhap cha HOi ding Quart tri, Ban Kim sok va Ban Giam dOc duqc huOng trong ky nhu sau:
Tir ngay 01/01/2015 Tir ngay 01/01/2014
den neav 30/6/2015 den ngay 30/6/2014
VND VND
HOi ding Quan trj 532.800.000 532.800.000
Ban Kiem soat 93.000.000 86.400.000
Ban Giam d6c 756.000.000 722.891.800
25. se Wu SO sAmi
S6 lieu so sanh tren bang can di ke toan va cac thuyet minh Wang ting la s6 lieu cha bao cao tai chinh cua CEng ty cho ram tai chid' kit thus ngay 31 thang 12 nam 2014 &I chrqc kiem than.
S6 lieu so sinh tren bio cao kit qua kinh doanh, bao cao hru chuyen hen to va cac thuyet minh trong (rng la so lieu can bao cao tai chinh ctia Cong ty cho ky hoat Ong tir ngay 01 thing 01 nam 2014 den ngay 30 thang 6 nam 2014 da &rot soft xet.
Ngey 12 !hang 8 nam 2015
29