công ty cổ phần cơ điện thủ đức báo cáo tài chính giữa niên độ từ 1 tháng 1 đến 30 tháng 6 năm 2014 kèm báo cáo kết quả công tác soát xét của kiểm toán viên độc lập

CONG T Y CO PHAN C O DIEN T H UDU C Dja chi: K m s6 - X a !o Ha Noi - Thu Due - Tp H6 C h i M i n h Dien thoai: (08) 38 965 591 Fax: (08) 38 963 159 B A O C A O T A I C H I N H GIl/A N I E N DO C U A C O N G T Y C O P H A N C O DIEN T H UD U C Cho ky hoat dong tic 01/01 den 30/06/2014 Kern theo BAO C A O K E T Q U A C O N G T A C SOAT X E T CUA KIEM TOAN VIEN D O C LAP Difoc soat xet baJ: C O N G T Y T N H H K I E M T O A N V A K E T O A N H A NOI - C P A H A NQI So Ngd 1295 - Duong Giai Phong - QuEin Hoang M a i - Ha N o i Dien thoai: (04) 39 745 081/82 Fax: (04) 39 745 083 Hd Noi thang 08 nam 2014 C O N G T Y C O P H A N C O D I E N T H U DlTC Dja chi: K m s6 - X a 16 Ha Noi - Thu Due - Tp H6 C h i M i n h MUC LUC Noi dung T r a n g so Bao cao cua Ban Giam doc Bao cao ket qua cong tac soat xet ciia kiem toan vien doc lap - Bang Can doi kc toan tai 30/6/2014 - Bao cao ket qua S X K D cho ky hoat dong tir 01/01 den 30/06/2014 -10 Bao cao luu chuyen tien te cho ky hoat dong tir 01/01 den 30/06/2014 11-12 Thuyet minh Bao cao tai chinh cho ky hoat dong tir 01/01 den 30/06/2014 13-40 Phu luc SO I : Thuyet minh tai san co djnh hiju hinh va khau hao 41 - 42 Phu lue so : Thuyet minh tai san co djnh v6 hinh va khau hao 43 Phu luc so : Dau tu tai chinh dai han 44 Phu luc so : Bang doi chieu bien dong von chii sof hiru 45 C O N G T Y C O P H A N CO D I E N T H U D l T C B a o cao cua H D Q T va Ban G i a m doc Dia chi: K m so - X a 16 H a N o i - Thii Due - Tp Ho C h i Minh Dien thoai: (08) 38 965 591 Fax: (08) 38 963 159 dinh kem Bao cao tai chinh B A O C A O C U A HOI D O N G Q U A N TRI V A B A N G I A M D O C Ban Tong Giam doc Cong ty Co phan C o dien Thu Due lap va trinh bay bao cao ciia minh va Bao cao tai chinh cua Cong ty cho ky boat dong tir 01/01 den 30/6/2014 THONG TIN CHUNG Cong ty Co phan Co dien Thii Due (goi tat la "Cong ty") tien than la Cong ty Co dien Thu Due, dugc co phan hoa theo Quyet dinh so 1795/QD-BNC 11 thang 07 nam 2006 ciia B g Truong Bp Cong nghiep (nay la Bo Cong thuong) Cong ty hoat dpng thco Giay chung nhan dang ky doanh nghiep thay doi Ian thu so 0301824508 28 thang 06 nam 2014 (so eu 4103008956 c^p \kn dku 02 thang 01 nam 2008) So K e hoach va Dau tu Thanh Ho C h i M i n h cap Theo do: Ten giao dich : Cong ty Co phan C o dien Thii Dire T e n T i I n g Anh : T H U D U C E L E C T R O M E C H A N I C A L JOiNT S T O C K C O M P A N Y Ten vi6t tat : Ti lu DUC LMC JSC V6n dki tu cua chii so hiru : 80.730.000.000 d6ng (Tdm muvi tv hay tram micai trieu dong) T r u so hoat dong Dia chi Dien thoai Fax K m so - X a 16 Ha N o i - Thu Due - Tp Ho C h i M i n h Website http://codienid.coni Email codienthudiic(ff:vnn.vn (08) 38 965 591 (08) 38 963 159 Hien tai, Co phieu cua Cong ty dang dugc niem yet tren So giao dich chung khoan Thanh Ho C h i Minh theo Quyat dinh s6 128/2012/QD-SGDHCM 31 thang 08 nam 2012 cua So Giao djch chung khoan Thanh Ho Chi Minh, voi ma co phieu la E M C Khoi lugng niem yet 8.073.000 Ngay niem yet 31/08/2012 Ngay chinh thirc giao dich 29/11/2012 Danh sach co dong sang lap so' huu co phan den thoi diem lap bao cao: Ten CO dong STT L o a i CO phan So CO phan T y le (%) Pho thong 4.595.222 56,92% 45.952.220.000 Pho thong 2.000 0,02% 20.000.000 Pho thong 8.100 0,10% 81.000.000 Pho th6ng 5.200 0,06% 52.000.000 Tap doan Dien lire Vict Nam Le Dinh Kict Nguyen K i m Thanh Nguyen M i n h Quang (Bao cao cua Ban Giam doc) So tien von gop co phan (dong) LTnh vu'C huat dong va nganh nghe san xuat kinh doanh: - Che tao may bien ap; - Che tao phu tnng cho cac nha may dien, phu kien duang day va tram dien, tii bang dien cac loai; - Thi nghiem va sua chira thiet bi dien; - Sua chira Lap dat cac to may phat dien Diesel; - Khai thae, xay lap cac cong trinh nha may thiiy dien vira va nho; - Xay lap cac cong trinh di^n cong nghiep, dan dung den cap dien 2 K V ; - Gia cong co khi, san xuat tru dien thcp va gia da thiet bj den 0 K V ; - San xuat cac loai cap dien, day dien tir; - Kinh doanh va xuat nhap khau may bien ap, cae phu tiing, thiet bi dien va thiet bj cong nghe thong tin, vien thong; - Kinh doanh du lich lir hanh quoc te va noi dia; - Kinh doanh kliach san (klidng kinh doanh khach san tai Ho C h i Minh); - Cho thue mat bang, nha xuang, kho bai Kinh doanh bat dong san; - M o i gicji bat dong san Dich vu dinh gia bat dpng san, san giao dich bat dpng san; - Djch vu tu van, quang cao, quan ly bat dpng san (trir tu van phap ly)./ nOI D O N G Q U A N T R I Thanli vien Hpi dong Quan tri nam va vao lap bao cao nhu sau: 6ng Nguyen M i n h Quang Chii tieh Bau 31 thang 05 nam 2014 Ong Biii Phudrc Quang Thanh vien Bau 31 thang 05 nam 2014 (Thay the Ong Vo Van Bien nghi hini) 6ng Le Dinh Kiet Thanh vien Bau 11 thang 11 nam 2007 Ong Le Viet Hiing Thanh vien Bau 18 thang 01 nam 2012 (Khong tham gia dieu hanh) Ong Nguyen Tri A n Bo nhi^m tir 25 thang 05 nam 2013 Thanh vien BAN K I E M SOAT Thanh vien Ban kiem soat nam va vao lap bao cao nhu sau: Ba Le Thi Hai Y e n Truang Ban Bau 06 thang 04 nam 2009 Ong Le Minh Hai Thanh vien Biiu 11 thang 11 nam 2007 Ba Nguyen Ngpe Dung Thanh vien Bau 11 thang 12 nam 2007 BAN GIAM D O C Thanh vien Ban Giam doe nam va vao lap bao eao nhu sau: Ong Bill Phucjc Quang Giam doc Bo nhiem tur 03 thang 06 nam 2014 Ong Le Dinh Kiet Pho Giam doc Bo nhiem tir 02 thang 01 nam 2008 Ong Nguyen Tri A n Pho Giam doc Bo nhiem tir 02 thang 01 nam 2008 Ba Vuang Thi Bao Giang Pho phong - Phu trach ke Bo nhiem tir 04 thang 06 nam 2014 toan fRnn rnn run Rnn f^inm rfnr) KIEM TOAN VIEN C o n g ly T N H H K i £ m loan va K e toan H a N o i - C P A H a N o i la c o n g ty k i e m toan co du nang lire dugc H o i dong quan tri lira chgn la dcrn v i cung cap djch v u k i c m toan B a o cao tai chinh nam 2014 cho C o n g ly C o n g ty T N H H K i ^ m loan K e loan H a N o i - C P A H a N o i bay to nguyen vong dugc ticp tuc k i c m toan bao cao tai chinh cho C o n g l y nhiing n a m tiep theo T R A C H N H I E M C U A B A N G I A M D O C DOI VOI C A C B A O C A O T A I C H I N H Ban Giam doe Cong ty khang dinh nhiing van de sau day: • Ban Giam doc Cong ty chiu trach nhiem vipc lap va trinh bay Bao cao tai chinh mot each trung thuc va hop ly • Chung toi da cung cap toan bg cac tai heu ke toan can thiet cho cac kiem toan vien va chiu trach nhiem ve tinh tning thuc ciia cac tai lieu da cung cap; • Bao cao tai chinh da phan anh mgt each trung thqc ve tinh hinh tai san, cong ng va nguon von chii so hiiu cua Cong ty tai thofi diem 30/6/2014, cQng nhu ket qua hoat dong san xuat kinh doanh va tinh hinh luu chuyen tien te ciia Cong ty cho ky boat dpng tir 01/01 den 30/06/2014 • Bao cao tai chinh dugc lap phii hgp vdi cac Chinh sach ke toan da dugc trinh bay Thuyet minh Bao cao tai chinh; phii hgp voi cac Chuan mirc K c toan Viet Nam, Che K e loan doanh nghiep Vict Nam va cac quy dinh phap ly co lien quan den viec lap va trinh bay Bao cao tai chinh; • Ke tir ket thuc ky hoat dong thang den lap Bao cao tai chinh, chiing toi khang dinh rang khong phat sinh bat ky mot sir kien nao co the anh huang dang ke den cac Ihong tin da dugc trinh bay Bao cao tiii chinh va anh huang tai boat dong cua Cong ty cho nam tai chinh tiep theo; va tai chinh tren co sa nguyen lac hoat dong lien tuc trir truong hgp khong the cho rang tiic hoat dong Nguyen M i n h Q u a n g C h i i tjch H D Q T C o n g ty C o p h a n Co" d i e n Thii D u e Tp H o C h i M i n h , 10 thang 08 nam 2014 fRdo cao cua Ban Giam doc] C O N G T Y K I E M T O A N V A K E T O A N H A NQI i^^CP^^^^ V b l A N O i So: | I THANH VIEN HANG KIEM TOAN ALLIANCE OF INTERCONTINENTAL ACCOUNTANTS W Trusdchinh:S6 3,ng6 1295 dadng Giai Phong P Hoang Liet Q Hoang Mai TP Ha Noi DT: (84)4 3974 5080/81/82 Fax: (84) 3974 5083 Email: cpahanoi(a)fpi.vn Website: www.cpahanoi.com AicA /2014/BCSX/BCTC-CPA HANOI BAO CAO K E T Q U A C O N G X A C SOAT X E T B A O C A O TAI CHINH Ve Bao cao tai chinh cho ky hoat dpng tu OI/OJ den 30/6/2014 cua Cong ty Co phan Ca dien Thu Due Kinh ijiri HOI D O N G Q U A N TRI; B A N G I A M D O C ;Q U Y C D O N G C O N G T Y C O PHAN C O DIEN T H U DlTC Cliung toi da thirc hien scat xet B a o cao tai chinh ky hoat dong tCr 01/01 den 30 thang nam 2014 cua Cong ty C o phan C o dien T h u Due bao gom Bang Can doi ke toan, Bao cao ket qua kinh doanh, Bao cao luu chuyen tien te va Ban thuyet minh Bao cao tai chinh lap 10 thang 08 nam 2014 da dugc trinh bay tu trang den trang 44 kem theo V i e c lap va trinh bay Bao cao tai chinh thugc trach nhiem cua Ban G i a m doc cong ty Trach nhiem cua chung toi la dua nhan xet ve B a o cao tai chinh tren co so cong tac soat xet cua chung toi Co so* cua y kien Chung toi da thuc hien cong tac soat xet bao cao tai chinh theo Chuan muc kiem toan V i ? t N a m ve cong tac soat xet Chuan muc yeu cau cong tac soat xet phai lap ke hoach va thuc hien de co su dam bao vua phai rang bao cao tai chinh khong chi'ra dung nhCrng sai sot trgng yeu C o n g tac soat xet bao gom chu yeu la viec trao doi voi nhan su ciia cong ty va ap dung cac thit tuc phan lich tren nhimg thong tin tai chinh; cong tac cung cap mgt muc dam bao thap hon cong tac kiem toan Chiing l o i kiiong thuc hi§n cong viec kiem toan nen cung khong dua y kien kiem toan Tren co so cong tac soat xet cua chung toi, chung toi khong thay co su kien nao de chung toi cho rang Bao cao tai chinh kem theo day khong phan anh trung thyc va hgp !y tren cac khi'a canh trgng yeu phii hgp v o i Chuan muc K e toan V i ^ t N a m va cac quy dinh phap ly co lien quan den viec lap va trinh bay bao cao tai chinh Bao cao soat xet dugc lap 06 ban tieng Viet; cac ban co gia trj phap ly nhu C o n g ty C o phan C o ^ ' d i f r r R i H D u e giCr 05 ban, C o n g ty T N H H K i e m loan va K e toan H a N o i - C P A l l a N o i glir 01 ban /;P/'C0NGTy\ Nguyen Ngoc Tinh Le Van Tunn Tong Giam doc Kiem toan vien Giay chirng nhan dang ky hanh nghe G i a y c h i i n g nhan dang ky hanh nghe So; 0132-2013-016-1 So; 1695-20I3-0I6-I Cong ty T N H H K i e m toan va K d toan H a N o i - C P A H a N g i Hd Noi figdy 10 thang 08 nam 20/4 CONG T Y CO P H A N C O DIEN THU D U C Bao cao tai chinh Cho ky hoat dpng ti^T Dia chi; K m so - X a ip Ha Noi - Thii Due - Tp H6 C h i M i n h Dien thoai: (08) 38 965 591 Fax: (08) 38 963 159 01/01 dan 30/06/2014 BANG C A N DOI K E TOAN GIUA NIEN D O Tai 30 thang 06 nam 2014 Don vi tinh: dong TAISAN M a Thuyet mini) so 100 A TAI SAN N G A N H A N Tien va cac khaan tuoiij; diro'njj tien 110 Tien lit 112 Cac khoan tuong duang tien So cuoi ky Su dau nam 249.586.434.253 241.615.631.858 2.836.950.814 10.047.453.098 2.836.950.814 8.847.453.098 - 1.200.000.000 - II Cac khuaii dau tir tai chinh n^an han III Cac khoan phai thu ngan han 130 Phiii thu khach hang 131 - 102.909.841.574 88.220.544.551 93.948.585.162 86.041.804.664 132 7.529.313.641 3.229.097.956 Cac klioan phai thu ngan han khac 138 5.925.804.832 3.217.074.888 139 (4.493.862.061) (4.267.432.957) 136.907.424.854 138.150.135.474 136.907.424.854 138.150.135.474 6.932.217.011 5.197.498.735 Tra truac cho nguai ban D u phong cac khoan phai thu ngan han kho doi IV Hang ton kho I 140 141 Tai san ngan han khac 150 i Chi phi tra truoc ngan han 151 345.688.480 463.738.422 V Hang ton kho Thue G T G T dupe khau tru 152 2.729.161 2.729.161 154 113.432.946 40.071.362 158 10 6.470.366.424 4.690.959.790 44.207.463.784 45.683.311.180 Thue va cac klioan phai thu Nha nude Tai san ngan han khac B TAI SAN DAI H A N 200 Cac khoan phai thu dai han II Tai san co dinh 210 220 Tai san co dinh hiru hinh 221 - 36.313.667.923 11 37.769.514.372 24.029.425.199 25.222.885.802 Nguyen gia 89.127.449.399 88.130.345.879 Gia tri hao mon luy ke 222 223 (65.098.024.200) (62.907.460.077) Tai san co dinh v6 hinh 227 11.531.183.467 11.648.093.066 11.690.959.919 11.690.959.919 Nguyen gia 228 Gia trj hao mon luy kc (*) 12 229 Chi phi xay dimg co ban dang 230 III Bat dong san dau tu" Cac kiioan dau tir tai chinli dai han 250 Dau lu dai han khac 259 Du phong giam gia chung khoan (42.866.853) 753.059.257 898.535.504 - 258 13 240 IV (159.776.452) 7.807.025.295 10.089.265.685 (2.285.872.352) (2.282.240.390) 90.402.528 14 7.803.393.333 10.089.265.685 14 106.771.513 dau tu dai han V Tai san dai han khac 260 I Chi phi tra Iruo'c dai han 261 15 55.223.454 81.871.513 Tai san dai han khac 268 16 35.179.074 24.900.000 293.793.898.037 287.298.943.038 T O N G C O N G TAI SAN 270 (Cac TIniyet minh liv trang 13 den trang 45 la bo phan hap ciia Bao cao tai chinh ) C O N G T Y C O P H A N C O DIHN T H U D U G Bao cao tai chinh Dia chi; K m so - X a 16 Ha N o i - Thii Di'rc - Tp Ho Chf M i n h Dien thoai: (08) 38 965 591 Cho ky hoat dpng tu Fax: (08) 38 963 159 01/01 den 30/06/2014 B A N G C A N DOI K E T O A N G I U A N I E N D O Tai 30 lhang 06 nam 2014 Don vi tinli: dong (Tiep dieo) Ma NGLON V N ThuyC't minh A NO P H A I T U A i No' ngan han so 300 310 ! 311 So cuoi ky So dau niim 20S.956.832.908 203.640.923.887 208.423.809.456 202.294.517.635 17 148.673.402.083 140.313.809.531 312 18 34.072.596.830 28.728.953.388 Nguai mua tra tien truac 313 19 18.310.662.602 18.075.784.810 Thue va cac khoan phai nop Nha nude 314 20 1.784.303.485 2.448.237.201 Phai tra nguai lao dpng 315 Chi phi phai tra Vay va np ngan han Phai tra nguai ban - 45.619.455 316 21 166.553.255 221.749.823 Cac khoan phai tra, phai nop ngan han khac 319 22 3.223.981.260 9.046.005.831 D u phong phai tra ngan ban 320 23 974.431.781 2.083.964.432 Quy khen thudng, phiic Ipi 323 24 1.217.878.160 1.330.393.164 533.023.452 1.346.406.252 II Ntf dill han 330 Phai tra dai han khac 25 8.000.000 8.000.000 337 23 525.023.452 1.338.406.252 VON CHIJ SO H U U Von chii SO' hfru 400 84.837.065.129 Von dau tu ciia chii sd huu 41 Quy du phong tai chinh B 333 D u phong phai tra dai han II 84.837.065.129 80.730.000.000 80.730.000.000 418 1.652.689.834 1.652.689.834 L p i nhuan chua phan phoi I 83.658.019.151 83.658.019.151 420 2.454.375.295 1.275.329.317 Nguon kinh phi 430 TONG C O N G N G U O N V O N 410 26 - 440 293.793.898.037 287.298.943.038 (Cac Thuyet minh tic irang 13 den trang 45 la bg phan hap ciia Bao cao tdi chinh) Bao cao tai chinh C O N G I'Y C O P H A N C O D I E N T H U D U G Cho ky hoat dong tir Dja chi: K m s6 - X a Ig Ha N o i - Thu Due - Tp H6 C h i M i n h Dien thoai: (08) 38 965 591 01/01 d6n 30/06/2014 Fax: (08) 38 963 159 B A N G C A N DOI K E T O A N G I U A NIEN D O T(Jti 30 lhang 06 nam 2014 Do'n vi link: dong (Tiep dieo) C A C CHI TIEU N G O A l BANG C A N DOI K E T O A N G I U A NIEN DO Ma so CHI TIEU Thuyet minh ' No kho doi da xir ly 27 Ngoai tc cac loai: So cuoi kv So dau niim 27 Dollar M y (USD) 86.303.971 71.303.971 41.519,52 105,16 (EUR) 1.392,11 105,16 Nguyen M i n h Q u a n g V u o n g T h i Bao Giang Nguyen T h i M o n g Duycn C h u tich H D Q T P h o p h o n g - P h u t r a c h k e toan L a p bicu Tp H C h i M i n h , 10 thang 08 nam 2014 (Cac Thuyet minh lie trang 13 den trang 45 Id ho ph(in hap cua Bao cao tai chinh ) CONCr T Y C O P H A N C O DIHN T l l U D\J'C Dia chi: K m s6 - X a lo Ha Noi - Thu Dire - Tp Ho Chi Minh Dien thoai: f08) 38 965 591 Bao cao tai chinh C'ho ky boat dong tir Fax: (08) 38 963 159 01/01 d i n 30/06/2014 B A G C A O K E T Q U A H O A T D O N G K I N H D O A N H G I U A N I E N GO Cho ky hoot doiig lu OI/OJ den ngav 30/06/2014 Do'n vi tinh: dong Ma so Quy II Thu vet minh CHI TIEU Niim Luy ke tii' dau nam Nam truo'c Til'ngay 01/01 den 30/06/2014 Til' 01/01 den ngiiy 30/06/2013 Doanh thu ban hang va cung cap dich vii 01 28 66.401.114.140 Cac klioan giam trii' 02 29 873.419.000 Doanh thu thuan ve ban hang va cung cap dich vu 10 30 65.527.695,140 65.097.980.082 91.560.953.963 106.708.750.259 Gia von hang ban 11 31 55.407.133.926 54.515.261.457 71.422.022.726 87.998.252.510 L g i nhuan gop vc ban hang va cung cap djch vu 20 10.120.561.214 10.582.718.625 20.138.931.237 18.710.497.749 Doanh thu hoat dong tai chinh 21 32 277.710.339 54.256.496 301.341.802 1.1 17.889.274 Chi phi tai chinh 22 33 3.546.089.826 3.719.498.535 6.542,426,846 7.352.224.736 Trong do: Chi phi lai vay 23 3.5 J.709.083 3.943.348.244 6.484.785.688 7.529.671.343 Chi phi ban hang 24 34 1.926.920.639 5.291,.221 4.788.806.167 7.842.233.667 Chi phi quan ly doanh nghiep 25 35 4.051.623.631 5.902.272.651 7.300.614.662 8.835.325.180 10 L o i nhuan thuan tir hoat dong kinh doanh 30 (4.378.1 19.287) 1.808.425.364 (4.201.396.560) 11 Thu nhap khac 31 36 13.768.182 1.934.926.83! 2.830.896.365 2.017.708.650 12 Chi phi khac 32 37 37.496.513 2.384.574.7! 3.192.928.305 2.466,447.239 13 Lgi nhuan khac 40 (23.728.331) (449.647.880) 14 Tong lgi nhuan ke toan trudc thue 50 849.909.126 15 Chi phi thu^ T N D N hien hanh 51 16 Chi phi thue T N D N hoan lai 52 873.637,457 38 131.500.900 - 65.097.980.082 94.682,347.963 - 3.121.394.000 (4.827.767.167) - (Cac Thuye! minh n'r Irang 13 den irang 45 la bo phan hop lhanh ciia Bao cao lai chinh) (362.031.940) 1.446.393.424 267.347.446 - 106.708.750.259 - (448.738.589) (4.650.135.149) - C O N G T Y C O P H A N C O DIKN T H U DU"C Dja chi: K m s6 - X a 16 Ha N o i - Thii Due - Tp Ho C h i Minh Dicn ihoai: (08) 38 965 591 Fax: (08) 38 963 159 Thuyet minh Bao cao tai chinh Cho ky hoat dong tir 01/01 den 30/06/2014 T H O N G TIN BO SUNG C H O C A C K H O A N M y C TRINH B A Y T R E N B A O C A O K E T Q U A H O A T DONG KINH DOANH 28 Doanh thu ban hang va cung cap dich vu Tir 01/01 den Tir 01/01 den 30/06/2014 dong Doanh thu ban hang hoa Doanh thu ban pham Doanh thu cung cap dieh vu Cong 30/06/2013 d6ng 145.454.545 53.184.000 94.499.468.536 106.480.502.622 37.424.882 175.063.637 94.682.347.963 106.708.750.259 Cac khoan giam trir Tir 01/01 den 30/06/2014 Tir 01/01 den 30/06/2013 dong dong Giam gia hang ban 873.419.000 Hang ban bi tra lai 2.247.975.000 - 3.121.394.000 - Cong Doanh thu thuan ve ban hang va cung cap dieh vu Tir 01/01 den 30/06/2014 dong Doanh thu thuan ban hang hoa Doanh thu thuan ban pham Doanh thu thuan cung cap dich vu Cong Tir 01/01 den 30/06/2013 dong 145.454.545 53.184.000 91.378.074.536 106.480.502.622 37.424.882 175.063.637 91.560.953.963 106.708.750.259 G i a von hang ban Tir 01/01 den 30/06/2014 dong Gia von hang hoa da ban Gia von cua pham dji ban Cong Tir 01/01 den 30/06/2013 dong 34.109.523 43.661.718 71.387.913.203 87.954.590.792 71.422.022.726 87.998.252.510 Doanh thu hoat dong tai chinh Tir 01/01 d^n 30/06/2014 d6ng Lai tien giri, tien cho vay Tir 01/01 den 30/06/2013 dong 27.721.185 101.235.373 (Cdc Thuyei minh ndy Id bp phdn hop ihdnh vd cdn duac doc ddng thai vai Bdo cdo tdi chinh) CONG T Y CO P H A N CO DIEN T H U D U C Thuyet minh Bao cao tai chinh Dia chi: K m so - X a 16 Ha Noi - Thii Due - Tp H C h i Minh Dien thoai: ( ) 591 Fax: ( ) 9 C6 tii'c, Igi nhuan dugc chia Cho ky hoat dong tir / den / / 269.292.765 Lai chenh lech ty gia da thue hien 1.007.550,955 4.327.852 301.341.802 1.117.889.274 Tir / den Cong 9.102.946 Tir / den C h i phi tai chinh / / dong Chi phi lai vay / / dong 6.484.785.688 54.009.196 L6 chenh lech ty gia da thue hien Du phong giam gia cac khoan dau tu ngan han, dai han 7.529.671.343 80.527.893 - Hoan nhap dir phong cac khoan dau tu Cong - 3.631.962 6.542.426.846 (257.974.500) 7.352.224.736 Chi phi ban hang Tir / den Tir / den / / d6ng Chi phi nhan vien / / d6ng 238.813.143 27.900.610 Chi phi vat lieu, bao bi Chi phi dung cu, diing 401.642.926 30.126.354 5.828.834 - Chi phi kliau hao tai san co dinh Chi phi biio hanh 333.275 2.434.989 2.861.424.550 - (380.629.894) Hoan nhap chi phi bao hanh Chi phi djch vu mua ngoai 316.741.157 Chi phi bang tien khac 1.872.678.791 Chi phi hoa hong moi gio'i 336.803.184 2.707.473.526 Cong 4.209.468.389 - 4.788.806.167 7.842.233.667 Tir / den Tir / den Chi phi quan ly doanh nghiep / / d6ng Chi phi nhan vien quan ly / / d6ng 2.102.986.824 364.481.541 Chi phi vat lieu quan ly Chi phi dimg van phong 1.575.639.546 389.928.678 76.368.874 65.193.236 Chi phi khau hao tai san c6 djnh 392.354.771 257.853.505 Thue, phi va le phi 473.348.160 855.075.282 Chi phi du phong 226.429.104 2.125.725.220 Chi phi dich vu mua ngoai 197.862.562 302.828.926 3.466.782.826 3.263.080.787 7.300.614.662 8.835.325.180 Chi phi bang tien khac Cong (Cdc Thuyei minh ndy Id bo phdn hop Ihdnh vd cdn duac doc ddng thai vai Bdo cdo idi chinh) 33 C O N G T Y C O P H A N C O DIEN T H U D U C Dja chi: K m so - X a 16 Ha Noi - Thii Due - Tp Ho C h i M i n h Dicn thoai: (08) 38 965 591 36 Fax: (08) 38 963 159 Thuyet minh Uao cao tai chinh Cho ky hoat dong tir 01/01 dOn 30/06/2014 Thu nhap khac Tit 01/01 den Tir 01/01 den 30/06/2014 30/06/2013 dong dong - Thu nhap khac 2.830.896.365 2.017.708.650 -t- Thu nhap tir ban phe lieu 2.SI9.957.273 2.017.539.999 + Thu nhap khdc Cong 37 J 0.939.092 168.651 2.830.896.365 2.017.708.650 Chi phi khac Tir 01/01 den 30/06/2014 Tir 01/01 den 30/06/2013 d6nL: doni - Chi phi ly tai san co djnh - Chi phi khac 3.192.928.305 2.454.073.694 + Chi phi ban phe lien 3.135.637.960 2.452.923.236 12.373.545 1.148.450 + Phgt vi pham hap ddng 21.340.604 + Phgt chdm nop thui vd cdc khodn nop nhd nirac 15.834.667 + Chi phi khdc 20.115.074 2.008 3.192.928.305 2.466.447.239 Cong 38 Chi phi thue TNDN hien hanh Tir 01/01 den Tir 01/01 den 30/06/2014 dong T6ng Igi nhuan kc toan trirdc thue Cac khoan dieu chinh tang Igi nhuan de xac dinh Igi nhuan 30/06/2013 dong 1.446.393.424 38.1 15.005 (4.650.135.149) 26.529.423 chill thue thu nhap doanh nghiep Cac khoan dieu chinh giam Igi nhuan de xac dinh Igi 269.292.765 nhuan chiu thue thu nhap doanh nghiep Thu nhap tinh thiia Time suat thue thu nhap doanh nghiep Thue thu nhap theo thue suat thong thuang 1.215.215.664 (4.623.605.726) 22% 267.347.446 Thue thu nhap doanh nghiep dugc mien, giam nam Chi phi thue thu nhap doanh nghiep nam hien hanh 267.347.446 Dieu chinh chi phi thue T N D N cac nam truoc vao nam Cong thue thu nhap doanh nghiep nam 267.347.446 (Cdc Thuyei minh ndy Id bd phdn hap Ihdnh vd cdn duac doc ddng thai vai Bdo cdo idi chinh) 25% C O N G T Y C O P H A N C O D I $ N T H U DU'C Dia chi: K m s6 - X a lo Ha N o i - Thu Due - Tp Ho C h i Minh Dien thoai: (08) 38 965 591 39 Fax: (08) 38 963 159 Thuyet minh Bao cao tai chinh Cho ky hoat dong tir 01/01 den 30/06/2014 Lai ctf ban tren c6 phieu (*) T u 01/01 den Tir 01/01 den 30/06/2014 30/06/2013 doni* don" - L g i nhuan ke toan sau thue thu nhap doanh nghiep L179.045.978 (4.650.135.149) - L g i nhuan phan ke toan phan bo eho co dong thong L I 79.045.978 (4.650.135.149) - Co phieu thong luu hanh binh quan - Lai CO' ban tren co phieu 8.073.000 8.073.000 146 (576) N H O J G T H O N G T I N KHAC 40 Cong cii tai chinh Quan ly rui ro von Cong ty thue hien viec quan tri nguon von de dam bao rang Cong ty eo the vira boat dong vira c6 the toi da hoa lgi ich ciia co dong thong qua viec sir dung nguon von co hieu qua Cau triic von ciia Cong ty bao gom: V o n dieu le cong (+) vai thang du von co phan, trir (-) di eo phieu quy (neu co) Tai san tai chinh Tai san tai chinh la cac tai san ma qua Cong ty co the phat sinh cac khoan thu nhap tuang lai Cac tai san da dugc xac dinh lai theo gia tri hgp ly tai lap bao cac tiii chinh: Gia tri ghi so TiC'n Gia tri hop ly 2.836.950.814 2.836.950.814 107.403.703.635 102.909.841.574 Tuang duang tien Khoan phai thu khach hang va phai thu khac Cong no" tai chinh Cac khoan ng tai chinh da dugc danh gia lai theo dung quy dinh ciia Chuan muc ke toan hien hanh de dam bao nghTa vu toan ciia Cong ty C u the cac khoan phai tra nguai ban va khoan vay co goc ngoai te deu dugc danh gia lai theo ty gia binh quan gia mua vao cac ngan hang giao djch tai lap bao cao Dong thai cac khoan chi phi di vay phai tra da dugc ghi nhan ky vao bao cao ket qua kinh doanh So du'tai 30/06/2014 Vay va ng ngan han, dai ban Phai tra nguai ban Phai tra khac 148.673.402.083 34.072.596.830 3.231.981.260 Quan ly riii ro tai chinh: Riii 10 lai chinh bao gom rui ro thi truong, riii ro tin dung, riii ro khoan va riii ro dong tien Cong ty khong thue hien cac bien phap phong ngira cac riii ro thieu thi truang mua cac cong cu (Cac Thuyei minh ndy Id hp phdn hop ihdnh vd cdn duac doc ddng thai vai Bdo cdo idi chinh) C O N G T Y C O P H A N C O D I E N T i iU D U C Thuyet minh Bao cao tai chinh Cho ky hoat dong tu Dja chi: K m so ') - X a lo H a N o i - Tliii Due - Tp Ho C h i M i n h Dien thoai: (08) 38 965 591 01/01 dan 30/06/2014 Fax: (08) 38 963 159 Riii ro thj truang: Cong ty mua nguyen lieu, hang hoa, cong cy, dyng cu tir cac nha cung cap nuac va ngoai nuac de phuc vu cho hoat dong kinh doanh Do vay, Cong ty se chju rui ro tir vi?c thay doi gia ban nguyen lieu, hiing hoa, cong cu, dung cu Riii ro cong ty quan trj bang vice thue hicn mua hang lir mot so krgng Idn tir cac nha cung cap phan bo d cac nude va khu vuc khac nhau, cung nhu linh hoat vice dam phan va dicu chinh gia ban eho ngudi mua cd bien dong Idn ve gia ca cua hang hoa Rui ro tin dung: Bao gdm riii ro khoan va nii ro lai suat: M u c dich quan ly nil ro khoan nham dam bao dii nguon von de lhanh toan cho cac khoan ng phai tra hien tai va tuang lai Chinh sach ciia Cong ty la theo doi thudng xuyen cac ycu cau ve lhanh khoan ddi vdi cac khoan ng phai tra hien lai du kicn tuang lai nham dam bao vice tri mot lugng tien mat dap img tinh khoan ngan han va dai ban Bang tinh dudi day trinh bay chi tiet cac muc dao ban theo hgp ddng doi vdi cac khoan ng phai tra tai chinh ciia Cong ty lai 30/6/2014: Khoan muc DutVi nam Tir den nam Tren niim 34.072.596.830 - 148.673.402.083 - - Phai ira khac 3.223.981.260 8.000.000 - Tong cong 185.969.980.173 8.000.000 - Phai tra ngudi ban Khoan vay Khoan ng 41 Nhung sir kien phat sinh sau ket thiic ky ke toan Ke lir ket thiic ky boat ddng den lap Bao cao tai chinh, chiing toi khang djnh rang khong phat sinh bat ky mot sir kien nao cd the anh hudng dang ke den cac thdng tin da dugc trinh bay Bao cao tai chinh va anh hudng tdi hoat ddng ciia Cong ty cho nam tai chinh ticp theo 42 Thong tin ve cac ben lien quan Thu thap ciia eac vien quan ly chii chot Cac vien quan ly chu chot gdm: cac vien Hgi dong quan trj va Ban Giam doc Thu thap ciia cac vien quan ly chii chot nhu sau : Tir 01/01 den 30/06/2014 dong ddng 458.579.893 Tien luong va ihu lao dugc hudng Tir 01/01 den 30/06/2013 409.053.743 Tap doan dien lire Vict Nam Cong ty me Ciic Cong ty cua Tap doan dien lire Viet Nam Cong ty ciing tap doan Cac nghiep vu phat sinh Irong nam giira Cong ty vdi cac ben lien quan nhu sau: J iidn lu'ing hda, liich vu Tai klioan anh Tir 01/01 den Tir 01/01 den 30/06/2013 ddng hudng 30/06/2014 dong C N T C T D L mian Nam T K 131/511 37.424.882 Cong Ty Cp Thuy Dien Dien Lire T K 131/511 11.427.273 L943.180.909 (Cdc Thuyet minh ndy la bp phdn hap vd edn duac doe ddng thai vai Bdo cdo tdi chinh) C O N G T Y C O P H A N C O D I E N T l IIJ D U C Thuyet minh Bao cao tai chinh Dja chi: K m s6 - X a lo Ha N o i - Thii Due - Tp Ho Chi Minh Dicn thoai: (08) 38 965 591 Fax: (08) 38 963 159 Cho ky hoat dong tir 01/01 ddn 30/06/2014 - Cong Ty Dien Luc Ba R i a Vung Tau T K 131/511 347.512.000 - Cong T y Dien Luc Bac Lieu T K 131/511 675.433.000 - - Cong Ty Dien Luc Binh Thuan T K 131/511 45.897.000 231.746.000 - Cong Ty Dien L u c Ca M a u T K 131/511 1.630.712.000 - - T C T Dien Luc Tp Hem T K 131/511 7.216.946.000 27.580.000.000 - Cong Ty Dien Luc Dak Nong T K 131/511 2.289.000.000 - - Cong Ty Dien Luc Dong Thap T K 131/511 8.663.687.450 6.516.076.000 - Cong Ty Dicn Luc Duycn Hai T K 131/511 3.645.643.800 - Tong Cong Ty Dien Luc Mien Nam T K 131/511 1.916.096.000 - Cong Ty Dicn Lire Hoc M o n T K 131/511 207.592.000 - Cong Ty Dien Luc Kon Turn T K 131/511 1.717.380.000 - - Cong Ty Dii;n Luc Long A n T K 131/511 2.231.615.430 3.775.157.000 - Cong Ty Di?n L\rc Ninh Thuan T K 131/511 515.394.000 507.474.000 - Cong Ty Dien Luc Quang Nam T K 131/511 3.868.000.000 717.820.000 - Cong Ty Dien L u c Sai Gon T K 131/511 8.539.205.000 - - Cong Ty Dien Luc Tay Ninh T K 131/511 13.656.098.600 13.231.096.022 - Cong Ty Dicn Luc Tien Giang T K 131/511 2.575.319.000 3.192.206.000 - Cong Ty Dien Luc Tra V i n h T K 131/511 26.032.000 5.581.372.000 - Cong Ty D L A n Giang T K 131/511 1.010.096.000 1.471.310.000 - Cong ty Ludi Dien Cao The M N T K 131/511 652.568.951 - - Cong Ty Lirai Dicn Cao The Tp.Hcm T K 131/511 4.500.790.300 - - Cong Ty Truyen Tai Dien T K 131/511 363.045.454 - - Cong ty D L Khanh Hoa T K 131/511 - 2.660.909.091 - Cong ty D L Binh Phirdc T K 131/51 318.955.000 - Cong ty dien luc Tan Binh T K 131/511 - - Cong ty dien luc Dinh Quan T K 131/511 - 715.929.000 - Cong ty dien luc Kien Giang T K 131/511 3.431.772.000 - Cong ty T N H H M T V D L Da NEng T K 131/511 - Ban quan ly du an thuy dien T K 131/511 68.274.669.776 S4.389.143.386 Tong cong 12.474.200.000 616.694.000 470.000.000 885.000.000 2.2 Cong no'phdi thu So cuoi ky So dau nam dong dong - Cong [y Dien Li^rc Ninh Thuan TK131 566.933.400 558.221.400 - Ban quan ly du an thuy dien TK131 2.111.051.674 4.182.735.961 - Cong ty dien luc Bac Lieu TK131 742.976.300 - - Cong ly dien luc Binh Phudc TK131 - Cong ly dien luc Binh Thuan TKI31 - - Cong ty dien luc Duyen Hai TK131 5.069.518.465 - - Cong ty diC'n luc tien Giang TK131 2.317.793.500 422.400.000 350.850.500 127.459.200 (Cdc Thuyet minh ndy Id bd phdn hap ihdnh vd cdn (tun Trun; TK13I Ban quan ly du an thuy dien TK131 Ban quan ly du an thuy dicn TK13I Cong ty dien luc TP H C M TK131 Cong ly Dien luc C u Chi TK131 B Q L D A cac cong trinh dien M N TKI31 Cong ty dien luc Long A n TK13I Cong ty dien luc Hau Giang TK131 B Q L D A L D - T C T D L Mian Bac TK131 Cong ty Dien luc K o n Tum TK131 262.636.000 Ban quan ly du an thiiy dien TK131 6.151.036.552 4.620.835.551 Cong ty dicn lire Kian Giang TK131 - 49.210.314 Cong ty D L Quang Nam TK13I 2.081.200.000 577.500.000 Cong ty dien lire A n Giang TK131 1.111.105.600 1.618.441.000 Cong ty Dien luc Dinh Quan TK13I - 787.521.900 Cong ty D L Tra Vinh TK131 - 6.139.509.200 Cong ty dien luc Nam Dinh TK131 273.933.333 Cong ty dicn luc Nghc A n TK131 C N dien Vinh TK13I Dicn luc Khanh Hoa TKI31 - Cong ly liroi dicMi cao the Tp H C M TKI31 3.600.632.240 - Cong ty dien luc Tay Ninh TK131 2.800.199.677 1.371.631.010 Cong ty dicn luc Sai Gon TK13I 9.393.125.500 Cong ty dien luc Ba ria Vung Tau TK13I 382.263.200 B Q L du an T C T dc-n luc Tp H C M TK131 2.517.900.000 - 2.123.776.511 1.071.529.427 103.353.376 1.073.200.000 9.071.788.378 4.000.000 - 6.626.062.300 - 78.561.114 - 166.045.473 - 15.270.400 350.186.152 - 6.979.500 3.010.212 48.035.050 7.119.232.500 45.900.479.881 Cong no- phai thu - 42.149.171.989 Gia hang hoa va dich vu cung cap cho cac ben lien quan la gia thoa thuan Vice mua hang hoa va dich vu tu cac ben lian quan duoc Ihirc hien theo gia thoa thuan Cac khoan cong no phai thu khong co dam bao va se dugfC toan bang tien Khong co khoan du phong phai thu kho doi nao dugc lap cho cac khoan ng phai thu tjj cac ben lien quan 2.3 Cling nn ol'aiuliling & Accounling C l i i tiOt cac hiil loan dicu chinli tiia Conj; (y C o phan Co' divn T h i i Diic Cho ky hoat (long tir ngdy 01/01 ddn ngdy 30/06/2014 (Dieu chinh cuoi ky) IJalance Sheet Or Cr Profit and Loss Dr Cr D C Un vay chira tinh ddn 30/06/2014 4212 3351 6351 911 166.553.255 D C tang thuC* T N D N (lien quan I) 3334 4212 911 82111 36.641.716 D C dir phong (phan loai lai) 3521 3522 No Details Amount A ] " t 46 525.023.452 ... 4. 011 .300 .65 4 4.7 81. 295. 930 500. 867 .040 700. 867 .040 1. 0 71. 907.292 1. 315 .499.258 240.573 .15 5 98.282.705 375.2 76 .15 5 14 4 .6 41. 9 71 1.000.3 51. 328 1. 000.3 51. 328 718 .282.480 9 41. 9 96. 620 11 .383. 2 16 .8 61 . .. 54.580. 760 .2 56 13 .977. 818 .3 51 974. 412 .5 41 313 .0 31. 60 9 89 .12 7.449.399 9.850.328 .14 2 40.239 .10 3.347 11 . 61 3 .10 0.938 940.703.0 41 264 .224 .60 9 62 .907. 460 .077 285.840.8 81 1 .6 21. 344.547 2 56. 663 .945 16 .854.750... han 15 1 345 .68 8.480 463 .738.422 V Hang ton kho Thue G T G T dupe khau tru 15 2 2.729 . 16 1 2.729 . 16 1 15 4 11 3.432.9 46 40.0 71. 362 15 8 10 6. 470. 366 .424 4 .69 0.959.790 44.207. 463 .784 45 .68 3. 311 .18 0