CÔNG TY CỔ PHẦN NHIỆT ĐIỆN QUẢNG NINH. BÁO CÁO TÀI CHINH ĐÃ ĐUỢC KIỂM TOÁN

• • CONG TY CO PHAN NHIET DIEN QUANG NINTH (Thanh kip tai mak Gong hoa xa 15i chic nghia Viet Nam) ■ BAO CAO TAI CHINH BA MAK KIEM TOAN • • • • • • ■ • • • ■ U • • U Cho nam tai chinh ket thtic 31 thang 12 nam 2013 ( • • • CONG TY CO PHAN NHIET DICN QUANG NINH T6 33, Khu 5, Phuting Ha IChanh, Thanh ph6 Ha Long, Tinh Quang Ninh, CHXHCN Vi0 Nam 111 • • • • MUC LUC • TRANG • NOI DUNG • BAO CAO CUA BAN GIAM DOC 1-2 BAO CAO KIEM TOAN DOC LAP 3-4 • BANG CAN DOI ICE TOAN 5-6 • BAO CAO KET QUA HOAT DONG IUNH DOANH • • • BAO CAO LUYI CHUYEN TIEN 're 8-9 U THUYET MINH BAO CAO TM CHINI-I • • • • • • • ■ ■ • • • • • • a B 10 - 36 CONG TY CO PHAN NHICT DI eN QUANG NINH To 33, Khu 5, Phoorng Hi Khanh, Thanh ph6 Ha Long, Tinh Quing Ninh, CHXHCN Viet Nam BAO CAO CUA BAN GIAM DOC Ban Gam Mc Cling ty Co phan Nhiet dien Quang Ninh (g9i tat la "Cong ty") de trinh bdo cdo cling voi bdo cdo tai chinh cua Cong ty cho nam tai chinh ket thlic 31 than 12 nam 2013 H01 BONG QUAN TRf VA BAN GIAM DOC Cdc Uy via) cua Hei deng Quin tri Aid Ban Guam Mc da dieu hanh Cong ty nam vi den ngdy lap bdo cap Om: Hei Bong Quin tri Ong NO Tran Floan Chi tich Ong Do Meng Hung Uy vien (mien nhiem tir 04/6/2013) Ong Nguyen Dirc Thao Uy vien (mien nhiem tilt ngAy 04/6/2013) Ong Le Van Anh vien Ong Nguygn Dix Lou Uy vien (mien nhiem tir 04/6/2013) Ong Nguyen CM ThAnh Uy vien (mien nhiem ter 03/6/2014) Ong Le Duy Hanh Uy vien (be nhiem ter 03/6/2014) Ong Nguyen Diic Luyen Lly vien (be nhiem tir 03/6/2014) Ong Nguyen Van Ding Uy vien (mien nhiem ter 03/6/2014) Ong Le Van Hanh Uy vien (be nhiem tir 04/6/2013) Ong Biti Minh Tan Uy vien (be nhiem tit 04/6/2013) BA Nguyen Thi Mai Thanh Uy vien (be nhiem tir 04/6/2013) Ban Guam dec Ong Le Duy Hanh Tang Giam Mc (be nhiem ter 03/6/2014) Ong Nguyen Van Dung Tong Gidm doc (mign nhiem tir 03/6/2014) Ong Do Hitu Hii Phe Tong Gam Mc Ong Tran Doan Thank PhO Tong Gidin doc Ong Nguygn Van To PhO Tong Gam Mc TRACH NHICM CUA BAN GIAM DOC Ban Gridm Mc Cling ty c6 trach nhiem lap bdo cdo tai chinh phin anh met each trung thuc va hop ly tinh hinh tii chinh cling nlur ket qua hoat Mug kinh doanh vi tinh hinh luu chuyen ten to cia Cong ty Warn, phi' hop v6i chuan muc ke Wan, the de ke todn doanh nghiep Viet Nam vi cac quy dinh ?hip ly di lien quan den viec lap vi trinh bAy bdo cdo tii chinh Trong viec lap bdo cdo tai chinh nay, Ban Giam doc dugc yeu cat phai: • • • • • Lua ch9n cdc chinh sdch ke todn thich hop vi dp dung caz chinh sach di met cach nhat quart; Dtra cdc xet doan vi tic tinh met cach h9p 1y va than trong; Neu ro cdc nguyen tic ke toan thich hop c6 dtruc tuan thir hay khong, c6 nhiing dp dtmg sai Lech yeti can &roc cong be va giii thich tong bio cdo tai chinh hay khong; Lap bdo cdo tai chinh tren co sa hoat Ong lien tic tnY tnrOng h9p khong the cho rang Cong ty se tiep tic hoat deng kinh doanh; vi Thiel ke vA thuc hien he thong kiem sodt nei be met cach hUru hieu cho muc dich lap vA trinh bay bdo cdo tai chinh h9p ly nham han the ro vA gian CONG TY CO PHAN NHItT DICN QUANG NINE! TO 33, Khu 5, Plurtrng Ha Khanh, Thanh ph6 Ha Long, Tinh Quang Ninh, CHXHCN Vi6t Nam BAO CAO ODA BAN GIAM DOC (TitT theo) Ban Giam doc Cong ty chiu trach nhikm dam bao rang s6 k6 town &roc ghi chep mOt cach pha hop d6 phan anh mat cach hop ly tinh hinh tai chinh cua Cling ty o bat lcy thtri di6m nao va dam bao ran bao cao tai chinh tuan thu chuan muc k6 toan, ch6 d6 1c6 town doanh nghi6p Vi'61 Nam va cac quy dinh phap 1S, co lien quan d6n viec lap vi trinh bay bio cao tai chinh Ban Giam dOc cling chiu trach nhi6m dam bao an Wan cho tai san dm Cong ty va tlurc hi6n cac bin phap thich hop ngan than va phat hien cac hanh vi gian lan va sai pham khac a Nghi quy6t Hai h6i d6ng c6 dong thutrng nien thang nam 2014 da quy6t dinh hien chinh s6 li6u bao cao tai chinh nam 2013 lien quan d6n thiau but than qua kiem ke, hach town vao tai san thi6u chtr xir ly Ban Giam d6c C6ng ty da dieu chinh va phat hanh lai bao cao tai chinh cho nam tai chinh k6t thic 31 thang 12 nam 2013 Theo do, mot s6 khoan muc ten bao cao tai chinh da dtroc trinh bay lai, chi tik tai Thuy6t minh so phan Thuytt minh bio cao tai chinh Ban Giam dac xic nhan rang Cong ty da tuan thu cac yeti eau neu ten viec lap bao cao tai chinh Thay mat va dai dien cho Ban Giam d6c lf :E Nglryitheing nam 2014 ;4 ■ Deloitte Cong ty TNHH Deloitte ViOt Nam Tang 12A, Toa nha Vinaconex 34 Lang Hp, Quen DOng Da, Ha Nei, Viet Nam Tel : +844 6288 3568 Fax: +844 6288 5678 www.deloitte.com/vn ■ a /VN1A-HN-BC a ■ U • U a BAC, CAO KIEM TORN DOC LAP Kirsh girl: Cae CO d8ng, Hqi dung Quin tri va Ban Giam doe COng ty Co plan Nhiet diet' Quang Ninh Chang toi dd kiem town bao cao tai chinh kern theo caa Cong ty Co phan Nhiet dien Quang Ninh (goi tat ld "Cong ty"), dirge lap ngdy Oatthang nam 2014, lir trang den trang 36, bao gem Bang can dei ke toan tai ngdy 31 thang 12 nam 2013, Bdo cao ket qud hoat deng kinh doanh, Bao cao Itru chuyen tien to cho nam tai chinh ket thac cling ngdy va Ban thuyet minh bdo cao tai chinh (goi chung ld "bao cao tai chfnh") Track nhiem caa Ban Gidm a a Ban Giam dee C6ng ty chiu trach nhiem viec lap yd trinh bay trung thvc va hop 19 bao cao tai chfnh cita Cong ty theo chuan mire ke toan, the de ke toan doanh nghiep Viet Nam lid cac quy dinh phap 19 ce lien quan den viec lap N/A trinh bay bdo cao tai chinh va chiu trach nhiem ve kiem sok not be ma Ban Clam doe xac dinh la can thiet de ddm bdo cho viec lap va trinh bay bao cap tai chinh khemg ce sai set yeti gian Ian hoac nham Ian Track nhiem caa Kam town van U U • U U • a • a • U a a • • ■ I Trach nhiem cua chung toi ld dua s, kien ve bao cao tai chinh dtra tren ket qua caa cuec kiem toan Chung toi da tien hanh kiem toan theo chuan mtrc kiem toan Viet Nam Cdc chuan mtrc yeu cau chung toi tuan thu chuan nitre ya cac quy dinh ve dao dire nghe nghiep, lap ke hoach va thtrc hien cuoc kiem toan de dat dtroc sir ddm bao hop 19 ye viec lieu bdo cao tai chinh cua Cong ty ce sai set yeu hay killing COng viec kiem town bao gem thvc hien car thu tnc nham thu thap cac bang than kiem toan ve cac se lieu ya thuyet minh ten bao cao tai chfnh Cac the" tuc kiem toan duoc Iva chon d,ra tren xet down caa kiem town vien, bao gem danh gia rai ro ce sai set yen bao cao tai chinh gian Ian hoac nhamlan Khi thtrc hien danh gid cac rui ro nay, kiem toan vien cid xem xet kiem sodt not be dm Cling ty lien quan den viec lap va trinh bay bao cao tai chinh trung thtrc, hap 19 nhdm thiet ke cac thu tyc kiem toan pha hop vai tinh hinh thtrc th, nhien kitting nharn Inge (zilch dua y kien ye hieu qud cua kiem sodt not be caa Cong ty Cong viec kiem town cling bao gom danh gia tinh thfch hop caa cac chinh sach ke Wan &rot ap citing va tInh hop 19 cua cac tree tinh ke toan dm Ban Giam doe cling nhir danh gid viec trinh bay tong the bdo cao tai chinh Chang toil tin tureng rang cac bang cluing kiem town ma chung fel dd thu thap &lac My da va thich hop lam ca se cho y kien kiem town cila chung tai Casa' caa y kien kiem loan ngoai trir Nhtr da trinh bay tai Thuyet minh s6 phan Thuyet minh bao cao tai chinh, Cong ty chua ap citing nhat quan viec phan be khoan 16 chenh lech t9 gid Oat sixth giai doan dau to xay dung ca ban lid to chenh lech t9 gid phat sinh lir danh gia lai khodn no ddi han tai thoi diem 31 thang 12 nam 2011 Neu C6ng ty thvc hien viec phan be nhat quan khodn to chenh lech gia qua cac nam theo yeu eau oh Chan mire Ke toan Viet Nam so 10 Anh htrang can viec thay doi t9 gia hei doai, thi khodn muc 10 lily ke ya chi phi trd trvec dal han ten bang can dei ke toan tai ngdy 31 thang 12 Min 2013 se &in di 634.462.910.782 VND (tai ngdy 31 thang 12 Mtn 2012: 347.419.692.015 VND), va 18 ke toan trtrac thue tren bao cao at qua kinh doanh tang vai so tien tucmg kien kiem loan ngogi trir Theo kien cua chung toi, ngoai trir anh luremg dm van de neu tren, bao cao tai chinh da phan anh trung thtrc va hop 19, ten cac khia canh yeti, tinh hinh tai chfnh cua Cong ty tai ngdy 31 thang 12 nam 2013, cling nhu ket qua hoat Ong kinh doanh va tinh hinh hru chuyen tien to cho nam tai chinh ket thac cang ngdy, pha hop IA chuan muc ke toan, the ke toan doanh nghiep Viet Nam va cac quy dinh phdp 19 ce lien quan den viec lap va trinh bay bao cao tai chfnh Ten Deloitte duvc dOng de chi mOt hoac nhieu vier) cua Deloitte Touche Tohmatsu Limited, met ceng ty TNHH co try so, tai Anh, va mpng Itvai cac hang vien rn8i vier' la met to chipc dec lap ye mat phap ly Vui long xem tai website www.deloitte.com/about de biet them thong tin chi tiet ye co, cau phap ly cua Deloitte Touche Tohmatsu Linted va cac hang vien N ■ • • Deloitte BAO CAO MEM TOAN DOC LAP (Tiep theo) Van da can nem manh (i) Nhu dd trinh bay tai Thuyet minh se phan Thuyet minh bdo cao tai chinh, bdo cao tai chinh kem theo dugc lap tren gia dinh Cong ty hoot dong lien tic Tai 31 thang 12 nam 2013, cong ng ngan han cua Cong ty vugt qua tai san ngan han la 3.104.500.380.656 VND (tai 31 thdng 12 nam 2012: 470.039.105.987 VND) va nam Cong ty phat sinh to va c6 luting tien am tir hoot dong kink doanh Cac van, de c6 the anh Inr6ng den kha nang hoat dOng tuc Cong ty Ke hoach en the dm Ban Giam doc lien quan den van de dugc trinh bay tai Thuyet minh ,s6 Bao cao tai, chinh kern theo chua bao gem cac dieu chinh the c6phat sinh tir sty kien khong chic chan Y kien kiem toan cua thing toi khong lien quan den van de (ii) Nhu trinh bay tai Thuyet minh so phan Thuyet minh bac) cao tai chinh, Cong ty dd Ai) dung phi hei to Thong tir se 179/2012/TT-BTC Be Tai chinh ban hanh 24 than 10 nam 2012 ("Thong to 179") Thong to 179 thay the Thong tu se 201/2009/TT-BTC 15 thang 10 nam 2009 cilia Be Tai chinh ("Thong tu 201") ThOng tir 179 quy dinh ve ghi nhan, danh gia va xir ly cac khoan chenh lech gia vai cac nghiep vi phat sinh bang ngoai to va so du cac khoan nine tien to phat sinh tir 01 thang 01 nam 2012 ve co ban IA giOng nhu htrang dan xir ly chenh Lech ty gia theo Chuan muc ke toan Viet Nam ,s6 10 (VAS 10) - Anh viec thay dei ty gia hei dod,i - ngoai viec cho phdp Cong ty dugc tiep tic xu cac khoan 18 chenh Lech ty gia danh gia lai so du cuei nien ke toan cua cac khoan Ong ng phai tra dai han c6 gOc ngoai to cita cac nam trtrac trade Thong tu 179 c6 hieu lit nhu theo quy dinh tai Thong tu 201 Quy dinh tai Thong tu 179 c6 str khac biet so yeti VAS 10 Anh hu6ng cua viec Ong ty ap citing ThOng tu 179 den bao cao tai chinh cho dugc trinh bay tai Thuyet minh so Y kien kiem toan cita cluIng toi khong lien quan den van de (iii) Nhu trinh bay tai Thuyet minh se) phan Thuyet minh bao cao tai chinh, Cong ty da ghi nhan vao tai san ngan han khdc so tien 53.273.098.443 VND la gia tri 53.184,43 tan than chenh lech era so sach va so lieu kiem ke thtrc to tai 31 thang 12 nam 2013 Dai hei &tong co (long cfla Cong ty guy& dinh giao cho Hoi ding Quan tri chi dao Ban dieu hanh xac dinh nguyen nhan chenh tech va xfr ly nam tai chinh tiep theo • • • ■ • • • • Van de khdc 111 ■ • • Bao cao tai chinh cua Cong ty cho, nam ket tittle 31 thang 12 nam 2012 dirge kiem toan b6i met tong ty kiem toan dee lap khac, bao cao kiem toan phat hanh 13 thang nam 2013 dua y kien ngoai tn7 ye viec khau hao tai san co dinh htu hinh cua Cong ty dang ghi nhan thap hart so vai so Ink tinh theo ThOng to so 203/2009/TT-BTC 20 thang 10 nam 2009 dm BO Tai chinh NIA viec phan bo khoan 18 chenh Lech ty gid Oat sinh giai loan dau to xay dtrng co ban va to chenh loch ty gia phat sinh tit danh gid lai khoan ng dai han tai th6i diem 31 thang 12 nam 2011 Nghi quy'et Dai hei dong co (long thuirng ni'en thang nam 2014 dd quy6t dinh hieu chinh se lieu bdo cao tai chinh nam 2013 lien quan den thieu hit than qua kiem ke, hoch toan vao tai san thieu ch6 xir ly Ban Giam dee COng ty da dieu chinh va ?hat hanh lai bao cao tai chinh cho nam tai chinh ket th6c 31 thdng 12 nam 2013 Chimg toi da thuc hien bo sung met so thu tic kiem toan lien quan den cac khoan nine nhu trinh bay tai thuyet minh so dm phan thuyet minh bao cao tai chinh va phat hanh lai bao cao kiem toan dee lap ve bao cao tai chinh cho nam tai chinh ket thnc 31 thang 12 nam 2013 Bao cao kiem toan dee lap c6 sir thay dei so v6i bdo cao ki' n dee lap d'd phat hanh 25 thang nam 2014 S U U N U • • U Phan Ng9c Anh Kieft' toan vien Chimg nhan dang ky hanh ngh'e kiem toan se 1101-2013-001-1 Pho TOng Clam dtic Chung nhan dang ky hanh nghe kiem toan so 0030-2013-001-1 Thay melt va dig diet, cho CONG TY TNHH DELOITTE VIET NAM Ngay Mang Wm 2014 Ha N0i, CHXHCN Vift Nam CONG TY CO PHAN NHIET DIEN QUANG N1NH T6 33, Kim 5, Phuimg Ha Khanh, Thanh pht) Ha Long, Tinh Quang Ninh, CHXHCN Viet Nam Sao cao tai chinh Cho natn tai chinh ket thfic 31 thong 12 Mtn 2013 BANG CAN DOI Id TOAN Tai 31 thong 12 nam 2013 MAU SO B 01-DN Dorn vi: VND Ma ThuOt so minh TAI SAN 31/12/2013 31/12/2012 673.276.210.734 1.465.658.227.429 10.202.332.516 10.202.332.516 606.555.248.498 516.555.248.498 90.000.000.000 311.158.872.609 123.940.362.295 173.403.986.500 13.814.523.814 620.856.287.729 515.133.966.875 83.446.545.493 22.275.775.361 246.098.310.166 246.098.310.166 217.441.720.224 217.441.720.224 105.816.695.443 52.241.640.636 53.575.054.807 20.804.970.978 20.311.247.478 493.723.500 A TAI SAN NGAN HAN (100=110+130+140+150) 100 I Ti'n va cic khoin ttrung dtrcrng Oen Tien Cac khoan tircrng dtrang tien 110 111 112 II Cic khoin phii thu ngin ban Phai thu khach hang Tra twat cho ngtroi ban Cac khoan phai thu khac 130 131 132 135 III Hang ton kho Hang ton kho 140 141 IV Tai sin ngin han khic Thue gia tri gia tang dirgc khau tar Tai san ngan han khac 150 152 158 B TAI SAN DAI HAN (200=220+250+260) 200 19.665.219.265.429 16.749.838.315.488 I Tai sin co Binh Tai san dinh hiru hinh - Nguyen gia -Giatrihaomonluy ke Tai san c6 dinh vd hinh - Nguyen gia -Giatrihaomonlayke Chi phi xay dung ca ban 220 221 222 223 227 228 229 230 18.391.664.665.897 7.324.185.745.285 9.780.180.698.830 (2.455.994.953.545) 674.352.586 1.483.293.937 (808.941.351) 11.066.804.568.026 15.480.490.713.829 8.167.367.099.323 9.744.468.457.508 (1.577.101.358.185) 895.168.467 1.582.793.937 (687.625.470) 7.312.228.446.039 5.000.000.000 5.000.000.000 5.000.000.000 5.000.000.000 1.268.554.599.532 1.268.554.599.532 1.264.347.601.659 1.264.347.601.659 20.338.495.476.163 18.215.496.542.917 dang II Cic khoin clan to tai chinh dai han Dau to dai han khac Tai san daft han khic Chi phi tra fru& dai han TONG CONG TAI SAN (270=100+200) 10 11 250 258 260 261 270 12 Cac thuy6 minh to trang 10 dl n trang 36 la mat 1):6 phan hop aria bcio ccio tai chinh CONG TY CO PHAN NHIET -DIEN QUANG NINH T6 33, Khu 5, Pluraing Ha Khanh, Thanh ph6 Ha Long, Tinh Quang Ninh, CHXHCN Viet Nam Bao can tai chinh Cho nam tai chinh kSt thilc 31 thang 12 nam 2013 BANG CAN D01 Kt TOAN (Ti4 theo) Tat 31 thang 12 nam 2013 MAU SOB 01-DN Dan vi: VND NGUON VON Ma Thuyet mn i h so A Nci PHA1 TRA (300=310+330) 31/12/2013 31/12/2012 300 16.102.673.403.261 13.168.118.084.086 L No' ngin h#n Vay ngan han Phai tra ngutri ban Thug va cac khoan phai n6p Nha mac Phai tra ngt.r6fi lao di:mg Chi phi phai tra Cac khoan phai tra, phai n6p ngan han khac Qu5", khen thurang, phitc loi 310 311 312 314 315 316 319 353 3.777.776.591.390 2.364.142.705.606 1.151.050.496.945 185.862.194 10.482.593.703 243.066.052.676 204.747.828 8.644.132.438 1.935.697.333.416 1.130.148.081.085 485.358.682.008 2.302.374.600 24.966.768.805 292.029.972.349 891.454.569 II No dai han Vay dai han 330 334 12.324.896.811.871 12.324.896.811.871 11.232.420.750.670 11.232.420.750.670 B VON CHU SO HITU(400=410) 400 4.235.822.072.902 5.047.378.458.831 I Win chii so Min V6n diSu le Thang du Von c6 phan Chenh lech ty gia h6i doai Quy dau to phat triSn Qu-y du phong tai chinh (LS lay ks)/Loi / nhuan sau thus chLra phan phi 410 411 412 416 417 418 420 4.235.822.072.902 4.500.000.000.000 230.890.628.441 5.047.378.458.831 4.500.000.000.000 230.890.628.441 35.501.788.666 TONG LONG NGUON VON (440=300+400) 440 13 14 15 16 17 12.696.830.922 28.098.604.172 (535.863.990.633) 280.986.041.724 20.338.495.476.163 18.215.496.542.917 ley Nguyen Bang Dung ICE than truirng Ta Xuan Dung Nguiril4p Ngay thang nam 2014 Cac thuyet minh tie trang 10 den trang 36 la mat ba phan hop czia bao cao tat chinh Ban cao tai chinh Cho nam tai chinh kOt thtic 31 thang 12 nam 2013 CONG TY CO PHAN NHICT DI EN QUANG NINH TO 33, Khu 5, Phtrong Ha Khanh, Thanh ph6 Ha Long, Tinh Quang Ninh, CHXHCN Viet Nam BAO CAO KET QUA HOAT DONG KINH DOANH Cho nam tai chinh kit thfic 31 thing 12 nam 2013 MAU SO B 02-DN Dan vi: VND CHi TIEU Ma so Thuyet minh 2013 2012 Doanh thu thuan YE cung cap dich vu 10 18 2.751.515.374.020 3.425.233.340.969 Gia v6n dich vu cung cap 11 19 2.670.607.045.528 2.354.091.707.017 Lori nhuan gap Nit cung cap dich vu 20 80.908.328.492 1.071.141.633.952 (20=10-11) Doanh thu hoat (Ring tai chinh 21 20 66.360.065.391 15.277.034.874 Chi phi tai chinh 22 23 21 Trong do: Chi phi lai vay 644.406.951.268 434.864.200.322 779.060.618.286 496.103.538.801 Chi phi quan 1y doanh nghiep 24 22 39.311.183.486 29.828.967.257 (L8)/Loi nhuin thuan tie hoat doling kinh doanh (30=20+(21-22)-24) 30 (536.449.740.871) 277.529.083.283 Thu nhap khac 31 23 54.602.826.642 3.553.142.441 Chi phi khac 32 23 54.017.076.404 96.184.000 10 Lai nhuan khic (40=31-32) 40 23 585.750.238 3.456.958.441 11 Tifmg (18)/lai nhuan ICE toin trietiv thud (50=30+40) 50 (535.863.990.633) 280.986.041.724 12 Chi phi thud thu nhap doanh nghi4 hien hanh 51 13 (Li3)/Lcri nhuan sau thud thu nhap doanh nghiEp (60=50-51) 60 (535.863.990.633) 280.986.041.724 14 (Iii)/Lai co' bin trEn et, phiEu 70 (1.190,81) 624,41 - it NguyEn Bang Dung Ke toil) trCro'ng Ta Xuan Dung Ngifiri lap thing nam 2014 Cac thuyit minh tie trang 10 cle'n trang 361a mat ba phan hop caa boo cao tat chinh CONG TY CO PHAN NHIET HIEN QUANG NINH TO' 33, Khu 5, PhuOng Ha Khanh, Thanh pluS Ha Long, Tinh Quang Ninh, CHXHCN Vi4 Nam Bao cao tai chinh Cho nam tai chinh ke't thuc 31 thing 12 nam 2013 SAO CAA LIJ U CHUYEN TIEN TE Cho Om tai chinh 1dt thac 31 thing 12 Om 2013 MAU SO B 03-DN floe vi: VND MA so I LU'U CHUYEN TIEN TU HOAT DONG KINK DOANH CHI TIEU Lo' nhudn trwdr thui Dieu chinh cho cdc khotin: Khan hao tai san co dinli 01 02 2013 2012 (535.863.990.633) 1.343.527.388.413 881.231.361.432 280.986.041.724 1.364.991.855.413 879.835.085.477 Caz khoan dtr phang L6 chenh tech ty gia h6i dodi chtra thu.c hien Lai tir hoat Ong d'au to 03 04 05 32.919.890.793 (5.488.064.134) (10.641.139.646) Chi phi lai vay 06 434.864.200.322 496.103.538.801 08 807.663.397.780 1.645.977.897.137 09 10 11 (757.403.194.558) 616.313.998.938 (28.656.589.942) (445.457.437.709) (143.043.382.011) 12 (3.395.034.284) 275.393.155.969 13 15 (535.037.346.155) 16 (463.631.789.766) 6.000.000 (385.392.000) 20 (891.260.040.479) 1.497.648.924.999 Lvi nhutin tie hopt tong kinh doanh trwfrc thay itai von Iwu d"Ong Thay d6; cac khoan phai thu Thay Oi hang tiin kho Thay doi cac khoan phai tra (khong bao g6m lai vay phai tra) Thay de)i chi phi tra trtrerc Tien 15.1 vay da tra Tien thu khac tir hoat Ong kinh doanh Tien chi khac cho hoat Ong kinh doanh Luu chuyin tMn thuiin tie hogt &Ong kinh doanh II LU'U CHUYEN TIEN TU HOAT "ICING DAU TU' Tien chi a mua sam, xay chrng TSCD vä tai san 21 dai han khac Tien thu lai cho vay, c6 tire va lqi nhuan dtrcyc chia 27 Lim chuyin tin thu'dn tit hoot tong diiu to 30 (305.629.219) (361.718.840.879) (236.558.000) (2.763.384.857.004) (2.852.640.223.046) 5.488.064.134 10.183.639.646 (2.757.896.792.870) (2.842.456.583.400) 2.901.149.191.577 III LU'U CHUYEN TIEN TU HOAT DQNG TAI CH1NH Tien vay ngan han, dai han Man dixgc 33 4.035.420.247.724 Tien chi tra nq goc vay C6 tire, lqi nhuan da tra cho chi ser hitu Luu chuyi5n ti'dn thuitn to hoot dOng tai chinh 34 36 40 (852.247.778.482) (1.516.825.311.339) (130.368.551.875) 3.052.803.917.367 1.384.323.880.238 Lyn chuyen tien thuin nam 50 (596.352.915.982) 39.516.221.837 Tien va ttrung throng teen dAu nam 60 606.555.248.498 567.039.026.661 Anh hutmg cia thay tsT gia h6i dodi quy doi ngoai to 61 Tien va ttrong dining ti6n cu6i nam 70 10.202.332.516 606.555.248.498 Cac thuye't minh tze trang 10 din trang 361a meg b6 phem hop caa bao cao tai chinh Il • • CONG TY CO PHAN NHIeT DIeN QUANG NINH To 33, Khu 5, Phut:mg Ha Ithanh, Thank phe Ha Long, Tinh Quang NMI', CHXHCN Viet Nam Bao eat) tai chinh Cho Warn tai chinh ket thac 31 thing 12 nam 2013 • MAU SO B 09-DN THUYET MINH BAO CAO TAI CHINH (Tiep theo) arc thuyit minh la mot b0 Ain hop va can chive doe ddng thai vai Ma cab tai chinh kem theo • 13 VAY NGAN HAN (Tiep theo) (viii) Phan anh khoan vay tin chmg ngan han }thong bao dam tir Ngan hang Thucmg mai Co phen Cong thucmg Viet Nam - Chi nhanh Bac Thing Long theo Hcfp deng tfn dung se 19/2013FIDTDHM/NHCT145-NDQN 12/9/2013 vii han mac tin dung la 80 tj, VND, theri han dm han mire tin dung den 31/3/2014 Thai han cho vay ca the ciia m8i len giai ngan ducic ghi ca the tren tong giey nhan ng nhtmg thi da khong qui 12 thing Lai suit cho vay dp dung tai thtri diem giai ngan la 10%/nam, trutmg NT lai suit tren thi trutmg c6 bien deng thl se co diet' chinh Mac dich cho vay de be sung von luu deng • • 111 III (ix) • 1111 11 Phan anh khoan vay tin clang ngen han Icheng bao dam tir Ngan hang Thucmg mai Co phen icy thucmg Viet Nam - chi nhanh Quang Ninh theo H9p tiling hart mire tin clang so 176/HDHMTD/TCB-QN 17/6/2013 \fed han mirc tin dung la 30 tji VND, thtri ban cila han mix tin clang den 17/6/2014 Thtri han cho vay ca the dm miii lan OM ngan cluat ghi ca the teen tirng giAy nhAn nq nhung toi da khOng qua 06 thing Lai suit cho vay theo thong bit° lai suit dm ngan hang tUng thin kSt Mac dich cho vay de be sung von lull dOng • • 14 PHAI TRA NGUtil BAN 'VND 31/12/2012 'VND 135.864.870.739 100.972.691.155 25.288.437.808 15.744.778.808 931.713.534.099 58.183.654.299 334.913.159.609 33.728.052.436 1.151.050.496.945 485.358.682.008 31/12/2013 VND 31/12/2012 VND 241.533.646.000 1.532.406.676 290.338.582.148 243.066.052.676 292.029.972.349 31/12/2013 • Cling ty Kho van Win Gai In Tap down Dk'n hyc Vi4t Nam Tap doan Dk'n Thugng Hai Clic d6i tircmg khac • III 4.4 ; TI , • IN 15 CHI PHI PHAI TRA • • Chi phi lai vay Chi phi phai tra khic • • • • • • • • • • • • 22 1.691.390.201 !c N' U • a CONG TY CO PHAN MLITT DIEN QUANG NINH TO 33, Khu 5, PInftg Ha Khanh, Thanh phi Ha Long, Tinh Quang Ninh, CHXHCN Viet Nam Bao cao tai chinh Cho nem tai chinh ket thitc 31 thang 12 nem 2013 U THUYET MINH BAO cAo TAI CHINH (Tiep theo) MAU SO B 09-DN Cac thuyit minh la mOt bo phan hop va can &roc doc (fang that vat bao cao tat chinh kern theo • 16 VAY DAI HAN 31/12/2013 VND 31/12/2012 VND • Tap doan Dien luc Viet Nam (1) 6.692.648.736.399 • Tap doan Dien Ivy Viet Nam 7.487.873.586.902 (ii) 6.599.589.012.088 4.010.976.468.330 111 Ngan hang TMCP Ngoai thutmg Viet Nam Chi nhanh Quang Ninh (iii) 182.304.768.990 • Ngan hang TMCP Ong thtrcmg Viet Nam Chi nhanh Khu Cong nghiep Bac Ha NOi (iv) 614.497.000.000 714.497.000.000 14.089.039.517.477 1.764.142.705.606 12.213.347.055.232 980.926.304.562 12.324.896.811.871 11.232.420.750.670 U ■ Trir: s6 phai tra yang 12 thang (dirge trinh bay phan vay ngan han) SO phai tra sau 12 thang U Tap doan Dien Itrc Viet Nam - khoan vay U • • • Khoan vay ngoai to (USD), nhan ng lai khoan vay giita Tap doan Dien Itrc Viet Nam va Ngan hang Xuat nhap khau Trung Quific theo Hop ding tin dung tai tiv s6 BLA 06010 vii tang gia tri khoan vay 384.545.100 USD cong 85% gia tri phi bito hiem tin dung xuat khau caa Cong ty Bao hien Tin dung Xuat khan Trung Quac Khoan vay dirge sir dung a toan phan khM lacing Gong vi'ec hob caa du an Nha may Nhiet dien Quang Ninh Thori han vay 166 thang, an han 46 thang Khohn vay chic lei suet 5,115%/nem; phi cam ket Ichain vay 0,21)/0/nam; phi cho vay lei la 0,2%/nem tren du no goic vay Ng g6c, lei vay, phi cam ket, phi cho vay Iai duo( Ira vao 14/01 va 14/7 hang nem • • (ii) • Moan vay ngoai to (USD), nhan ng lei khoan vay giaa Tap doan Dien lye Viet Nam va Ngiht hang Xuat nhap khan Trung Qu6c theo Hop ding tin dung tai trg s6 BLA 0701 vii tong gia Iri khoan vay 327.182.260 USD Khoan vay dugc sir dung de toan phan kh6i lucmg Ong viec hoan dm du an Nha may Nhiet dien Quang Ninh Khoan vay chit' lei sad 5,2532%/nArn; phi cam ket khoan vay 0,24) /o/nAm; phi cho vay lei Ian ltrgt la 0,2%/nAm men du no gee vay Thai han tra no g6c la 120 thang, toan ng g6c, lei vay, phi cam ket, phi cho vay tai la 15/4 va 15/10 hang nem • • • U U • • • • Tap doan Dien lac Viet Nam - khoan vay (iii) Ngan hang TMCP Ngoai thtrcmg Viet Nam - Chi nhanh Quang Ninh Khoan vay theo hai Hop ding tin dung se 01 /2013/DA/NTQN-NDQN va 02/2013/NTQN-NDQN ky gitta Cong ty va Ngan hang Thucmg mai Co phan Ngoai thutmg Viet Nam - Chi nhanh Quang Ninh Han mac tin dung cue hai hop ding Ian lugt la 391 IS/ VND va 40 tS, VND, dirge sir dung de toan cac chi phi cilia du an dau to xay dung Nha may Nhiet dien Quang Ninh va Quang Ninh Lai suet cho vay thay dai theo thong bito Jai suet can Chi nhanh Ngan hang tong thin kSt, ky diet' chinh lei suet la 01 lart/thang Th6i gian an han 12 thang ke tir giai ngan dau tien, th6i gian tra ng gee 84 thang k'e tir giai ngan du tien Tai san the chap cho khoan vay la nha xtrang nha may chinh thuOc du an Nha may Nhiet dien Quang Ninh va tai san the chap be sung la met phan tai san thuec du an Nha may Nhiet dien Quang Ninh dtrgc hinh hr von to c6 can Cong ty a phan Nhiet dien Quang Ninh ■ • a S 23 I I I I CONG TY CO PHAN NHItT DICN QUANG NINH TS 33, Khu 5, Phuang Ha KhAnb, Thinh ph6 Ha Long, Tinh Quang Ninh, CHXHCN Viet Nam THUYET MINH BAO CAO TAI CHINN (Tiep theo) MAU SO B 09-DN Ccic thuyk minh la mot be, pkin hcfp va can cluvc dQc diing then vai bao ado tai chinh kem theo • 16 VAY DAI HAN (Tiep theo) I (iv) Ngan hang TMCP COng thucmg Viet Nam - Chi nhanh Khu Cong nghiep Bac HA NOi I a I • • • Khoan vay theo Hop deing tin dung 07 thang tiara 2007 ky giffa Cong ty va Ngan hang Thuang mai CS phan Cling thucmg Viet Nam - Chi nhanh Khu ding nghiep Bac HA Nei Han mCrc tin dung IA 1.000 ty VND, duoc sir dung de town cac chi phi cua du an du to xay dung Nha may Nhiet dien Quang Ninh Khoan vay chin tai suit bang tai suit huy Ong tiet kiem VND Icy hp 12 thang Ira tai sau cCia Ngan hang TMCP Cong thurcmg Viet Nam ding b6 tai dieu chinh lai suit (+) 3%/nam Lai suit dtrot dieu chinh yin) dau m8i quY Thin hp tra no lA 13 nam ke tir giai ngan clan tion Khoan vay ducrc bao dam bang nha ming, van phang, quyen sir dung dat, may moc thiet bj, phuang tien, cac to may va cac tai san Mac thuec du an cAng town be quyen , guy& lqi, lai ich, guy& tai san, town be so du cO tren tai khoan du an va cac tai khoin dia ben vay m6 tai ngan hang Cac khoan vay tren dtroc hoan tra theo lich bieu sau: I • • • • • U • • Trong vOng met nam Trong nam thir hai TIT nam thir ba an Mtn thin nam Sau nam nam COng Trix: so phai tra vOng 12 thang (dirge trinh bay teen phan vay ngin Ilan) SO phai tra sau 12 thang • • • U U ■ • • • • U BA° cAo tai chinh Cho nam tai chinh ket thtic 31 thang 12 nam 2013 24 31/12/2013 VND 31/12/2012 VND 1.764.142.705.606 980.926.304.562 1.771.342.705.606 980.926.304.562 5.164.528.302.186 5.314.028.116.819 5.239.525.989.446 5.086.966.143.922 14.089.039.517.477 12.213.347.055.232 1.764.142.705.606 980.926.304.562 12.324.896.811.871 11.232.420.750.670 • • • • II II • III III II III • • 11 111 11 ■ 11111• • • Ill • • CONG TY CO PHAN NHIET DIEN QUANG NINH TO 33, Khu 5, Phutmg Ha Khanh, Thanh pile' Ha Long, Tinh Quang Ninh, CHXHCN Viet Nam II II • • Ill • THUYET MINH BAO CAO TAI CHINH (Tiep theo) MAU SO B 09-DN VON CHU S6 HilU Thay chit vein chit so' hfru: Von lieu Ig VND Tai nghy 01/01/2012 4.500.000.000.000 Thhng du Chenh tech t5"/ gia von c8 plan hoi doai VND VND 230.890.628.441 Lgi nhuan nam Quy Dhu tu• Oat Win VND Quy du• phong tai chin!' VND 32.847.313.575 4.500.000.000.000 230.890.628.441 280.986.041.724 5.047.378.458.831 28.098.604.172 4.500.000.000.000 (535.863.990.633) (40.795.435.094) (535.863.990.633) (225.000.000.000) (225.000.000.000) (15.190.606.630) (15.190.606.630) Trich quy khen thtrang, pink Igi (*) - 280.986.041.724 2.654.475.091 35.501.788.666 12.696.830.922 Chenh tech tS, gia danh gia 141 Tiing tong VND 4.763.737.942.016 2.654.475.091 Lo nam Phan phi cac quy (*) Co tire da tra (*) Tai 31/12/2013 (L8 lily ke)/ nhuhn sau thue chu•a phan phi VND 280.986.041.724 Chenh lech tSr gia danh gia 141 Tai 01/01/2013 • • Bao cat) tai chink Cho nam tai chinh ket thtic 31 thang 12 Om 2013 Ccic thuy& mink la me)1 be) phOn hyp va can &arc clot clang thoi vii bao cao tai chinh kern theo 17 IN (35.501.788.666) 230.890.628.441 (35.501.788.666) 12.696.830.922 (*) Vic phan phi de guy, trich quy khen thlreing, phut 19'i va tra tac dirge phe duyet theo Nghi quy6t nam 2013 25 28.098.604.172 (535.863.990.633) 4.235.822.072.902 1101 ding Co &Mg s6 561/NQ-NDQN-DHDCD 04 thang ■ U i • CONG TY CO PHAN NHIET MIEN QUANG NINH To 33, Khu 5, Phuong HA Khanh, Thanh pha Ha Long, Tinh Quang Ninh, CHXHCN Viet Nam THUYET MINH 13A0 CAO TAI CHiNH (Tit') theo) MAU SO B 09-DN Cac thuyit minh la mot ba phan hap va can cArcrc cl9c cldng thol vol bao cao tai chinh kern theo 17 U VON CHU SO Ht—U (Titp theo) Theo Gidy chfing nhan dang ky kinh doanh, tang van dieu le dm Cong ty 4.500 ty VND Tai 31 thang 12 nam 2013, van diau 1e da dtrac cac ca clang gap nhu sau: i Theo GiAy chtin nh#n ding ks, kinh doanh 04 VND U • Tap down Dian lurc Viet Nam 1.889.938.240.000 Tong Cong ty Phat dien ■ a a ■ • • ■ Tong Cong ty Dian luc - Vinacomin Tong COng ty Co phan Xuat nhap khau va Xay dung Viet Nam 477.841.310.000 42,00% - 1.889.938.240.000 0,00% 1.889.938.240.000 10,62% 477.841.310.000 477.841.310.000 1,17% 52.761.760.000 52.761.760.000 Cong ty Tai chinh Ca phan Dian luc 132.985.430.000 112.727.130.000 132.985.430.000 Cong ty Ca phan Nhiat dien PM Lai Cong ty Ca phan Thfiy dien Mac Ma 735.872.910.000 2,96% 16,35% 735.872.910.000 735.872.910.000 3,00% 2,30% 11,42% 135.000.000.000 103.483.270.000 514.010.890.000 135.000.000.000 103.483.270.000 514.010.890.000 420.853.530.000 3.000.000.000 9,35% 420.853.530.000 420.853.530.000 0,07% 3.000.000.000 3.000.000.000 34.252.660.000 0,76% 54.510.960.000 34.252.660.000 C6ng ty Co phan Nhiat dien BA Ria Tang Cong ty Dau to va Kinh doanh von Nha nuac Cong ty Ca phan Ca dien lanh C6ng ty Co phan Dau to Kinh doanh Dian Arc pha Ha Chi Minh 135.000.000.000 103.483.270.000 514.010.890.000 4.500.000.000.000 • • 100% 4.500.000.000.000 4.500.000.000.000 Trong nam 2013, Tap doan Dian lut Viet Nam da chuyan hat sa van g6p tai Cong ty sang Tang Cong ty Phat dien (GENCOI) va Cong ty Tai chinh Ca phan Dian luc da chuyan mat phan van gop cho cat co thing khac an lap bao cao tai chinh cho nam kat thfic 31 thang 12 nam 2013, Cong ty chua c6 Gidy chirng nhan dang ky kinh doanh thay dai 18 DOANH THU THUAN VE CUNG CAP DICH VI) •a a U Von dfi gOp tai 31/12/2013 31/12/2012 VND VND 52.761.760.000 Co &Ong ca nhan U Bao cal) tai chinh Cho nam tai chinh kat thfic 31 thang 12 nam 2013 Doanh thu ban dien - Dian kinh doanh Doanh thu not b0 2013 VND 2012 VND 2.550.563.166.220 3.135.315.410.716 200.952.207.800 289.917.930.253 2.751.515.374.020 3.425.233.340.969 U Doanh thu not bt) phan anh gia tri san lucmg dian nhA may san xuat phuc vu hoat dOng cfia cac to may phat dien, san luang dien chua dugs phat lan ltrai dien truyan tai •a • 26 •a a CONG TY CO PHAN NH1ET DIEN QUANG NINH To 33, Khu 5, Phireng Ha Khanh, Thanh ph6 Ha Long, Tinh Quang Ninh, CHXHCN Vidt Nam Rao cno tai chinh Cho nam tai chinh kd't thfic 31 thang 12 nam 2013 • THUYET MINH BAO CAO TAI CHINH (Titp theo) MAU SO B 09-DN Cac thuyit mink la mot be, phan hop va can &rot doc gong thdi v oi boo cao tai chinh kem theo • 19 GIA VON INCH VU CUNG CAP • 2013 VND 2012 VND • 1.371.553.731.698 1.024.847.830.971 Chi phi nhan cong 84.731.077.553 63.473.063.512 U Chi phi khAu hao a Thud, phi, ld phi - Thud tai nguyen Chi phi sira chira thuarng xuyen 877.951.469.232 2.356.850.700 877.262.537.618 3.166.221.435 35.679.054.061 27.692.244.642 U Chi phi dich vu mua ngoai Chi phi khac 57.125.589.676 36.684.963.151 241.209.272.608 320.964.845.688 2.670.607.045.528 2.354.091.707.017 2013 VND 2012 VND 4.888.064.134 10.091.139.646 600.000.000 60.872.001.257 550.000.000 • Chi phi nguyen vat lidu U • • 20 DOANH THU HOAT BONG TAI CHINH • ■ a Lai tin girl, tin cho vay Co tire nhan &rot U Lai chenh ldch ty gia hoi dodi danh gia lai Lai chenh ldch ty gia h6i dodi tittle hidn 66.360.065.391 a a 21 678.815.743 3.957.079.485 15.277.034.874 CHI PHI TAI CHINH a a ■ a • Lai tin vay Lo chenh ldch ty gia thuc hidn nam Lo chenh ldch ty gia danh gia lai cu6i nam • a a a ■ 27 • 2013 VND 2012 VND 434.864.200.322 176.622.860.153 32.919.890.793 496.103.538.801 282.957.079.485 644.406.951.268 779.060.618.286 CONG TY CO PHAN NHIET DIEN QUANG NINH T6 33, Khu 5, Phireng Ha Khanh, Thanh ph6 Ha Long, Tinh Quang Ninh, CHXHCN Viet Nam Bao cao tai chinh Cho nam tai chinh 1c6t thtic 31 thang 12 nam 2013 THUYET MINH BAO CAO TAI CHINH (Tit') theo) MAU SO B 09-DN Cac thuy It minh la mot bd phdn hop va can cluov cloc clang thoi voi bdo ccio tai chinh kem theo 22 CHI PHI QUAN LY DOANH NGHIEP 2013 VND 2012 VND 22.849.967.214 15.612.408.455 1.513.708.798 1.113.586.068 890.830.703 912.268.652 2.352.547.859 Thu& phi, le phi 2.279.892.200 251.682.152 Chi phi dich vu mua ngodi 2.554.630.465 266.287.338 2.063.552.658 Chi phi bang ti& khac 4.584.781.436 3.837.567.239 Chi phi quan ly doanh nghi0 khac 4.385.690.518 3.670.748.988 39.311.183.486 29.828.967.257 2012 VND Thu tir 1Y vat to Thu nhap khac 2013 VND 113.000.000 54.489.826.642 54.602.826.642 Chi phi 1y vat to 90.000.000 Chi phi nhan cong Chi phi vat lieu quan ly Chi phi d6 dimg van phong Chi phi khAu hao tai san co dinh 23 LOI NHUAN KHAC Chi phi khac 53.927.076.404 54.017.076.404 585.750.238 Loi nhOn khac 3.553.142.441 3.553.142.441 96.184.000 96.184.000 3.456.958.441 Thu nhap khac, chi phi khac bao g6m gia tri than sir dung cho vies chay thir to may Nha may Nhit din Quang Ninh veri s6 tin 45.610.291.012 VND Theo thoa thuan gitra Cong ty yen nha than xay dung Nha may Nhit din Quang Ninh 2, chi phi chay thir nha than ganh chiu 24 CHI PHI SAN XUAT KINH DOANH THEO YEU TO Chi phi nguyen HO, vat lieu 2013 VND 2012 VND 1.373.958.271.199 1.026.873.685.691 107.581.044.767 Chi phi nhan cong Chi phi khau hao tai san c6 dinh Chi phi dich vu mua ngoai 880.231.361.432 59.680.220.141 79.085.471.967 879.615.085.477 38.748.515.809 Chi phi bang Wen khac 288.467.331.475 359.597.915.330 2.709.918.229.014 2.383.920.674.274 28 • N CONG TY CO PHAN NHIET DIN QUANG NINH TS 33, Khu 5, Phikmg Ha Khanh, Thanh ph6 Ha Long, Tinh Quang Ninh, CHXHCN Viet Nam S THUYET MINH BAO CAO TAI CHINH (Tiep theo) Ccic thuyit minh la mot b0 phan hop va can duvc ■ 25 CAC KHOAN CAM KET N S Bac) cao taf chinh Cho nam tai chinh ket thac 31 thang 12 nam 2013 MAU SO B 09-DN doe ddng thoi vol bao cao tai chinh kern theo Cam ket von • Tai a • lap bao cao nay, C6ng ty yin dang thtrc hien Ong Mc du to xay citing ca ban vai car cam ket von co gia tri nhu sau: N Nha may Nhiet Wien Quang Ninh `Ring du toan Da thkrc hien a a Nha may Nhiet Wen Quang Ninh Tong do' toan Da that hien N 31/12/2012 VND 10.708.412.483.515 9.883359.572.313 0.708.412.483.515 9.240.808.420.646 9.240.808.420.646 7.199.471.933.518 0.906.103.426.440 9.842.437.350.358 Cam ket vay N • Tang v6n vay cam ket Von vay da giai ngan 26 a 31/12/2013 VND 31/12/2013 VND 31/12/2012 VND 7.378.771.385.600 17.500.064.645.324 4.689.039.517.477 13.498.722.090.449 CONG CU TAI CHiNH Quail ly nil ro von Cong ty quail tri nguon von nhant dam bao rang COng ty co the vita hoat Ong lien Mc vira toi da h6a Ioi ich caa cac co Tong thong qua toi tru hoa so du ngu6n von va cong no a Cau frac Win dm Cling ty gom co cac khoan ng thuan (bao gom cac khoan Thuyet minh so 13 va so 16 frir di tien va cac khoan tuang throng tien) va phan vay nhtr da trinh bay tai gom von gap, thong du von co phan, cac quy va loi nhuOn sau thud chua phan von caa cac co dong (bao ph8i) He se don bay tai chinh N He s6 don by tai chinh cua Cong ty tai ket thfic nien c/0 kd toan nhtr sau: a U N a N N Cac khoan vay It*: Tien va cac khoan tuang &rang tien Nv thuAn Wm chit' so him Ty le ncr thuan tren von chit ser him 31/12/2012 VND 12.362.568.831.755 606.555.248.498 11.756.013.583.257 5.047.378.458.831 3,5 2,3 Cfie chinh sfich ke toan chit yeu Chi tiet cac chinh skh ke toan chit y6u va cac phucmg phap ma Cong ty ap dung (bao gtim cac tieu chi de ghi nhan, ca set xac dinh gia tri va ca sa ghi nhOn cac khoan thu nhOp va chi phi) di vai tirng loci tai san tai chinh va citing nq tai chinh trot trinh bay tai Thuyet minh s6 N a 31/12/2013 VND 14.689.039.517.477 10.202.332.516 14.678.837.184.961 4.235.822.072.902 29 • CONG TY CO PHAN NffitT DIN QUANG NINH • U • T6 33, Khu 5, Phurtmg HalKhanh, Thanh phO Ha Long, Tinh Quang Ninh, CHXI-1CN Viet Nam Brno cao di chfnh Cho nam tai chfnh ket th6c 31 thing 12 nam 2013 THUYET MINH BAO CAO TAI CHINH (Tier) theo) MAU SO B 09-DN Ccic thuyect minh la mot ba phan h9p va can duvrc d9c dling thth vOi bao cao tai chinh kern theo 26 CONG CV TAI CHINH (Tit!) theo) Cac Ioai cong cu tai chinh Gia tri ghi so 31/12/2013 a I 31/12/2012 VND VND Tien va cac khoan tucmg ducmg tin 10.202.332.516 606.555.248.498 Phai thu khach hang va phai thu khac 137.754.886.109 537.409.742.236 5.000.000.000 5.000.000.000 152.957.218.625 1.148.964.990.734 14.689.039.517.477 12.362.568.831.755 1.151.212.071.650 485.462.765.624 243.066.052.676 292.029.972.349 16.083.317.641.803 13.140.061.569.728 TM san tai chinh ■ U D'au tu dai hart TO'ng Ong Cong nq tai chinh S Cdc khoan vay Phai tra ngutri ban va phai tra khac Chi phi phai tra T4ing cong a a a a C8ng ty clura dank gia gia tri hop 19 cria tai san tai chinh va cong no tai chinh tai ket thfic nien de ke toan Th6ng tu so 210/2009/TT-BTC Be Tai chinh da ban hanh 06 thing 11 nam 2009 ("Thong tu 210") cling nhu cac quy dinh hien hanh chua c6 huemg dan cu tht ve viec xdc dinh gid tri hop ly ctia cac tai san tai chinh va cong no tai chinh Thong tir 210 yeti cAu ap dung Chuan muc bao cao tai chinh Quac to ve viec trinh bay bao cao tai chinh va thuyet minh thong tin dai yeti cong cu tai chfnh nhung khong dua huong clan tucrng throng cho viec danh gid va ghi nhan cong cu tai chinh bao gom ca ap dung gid tri hop 19, nham pha hop v6i Chan muc bac cao tai chinh Quac t6 a Muc tieu quan ly rib ro tai chinh 111 a Cong ty xay dung he thOng quan rai ro nham hat hien va cac ro Cling ty phai chiu, thiet lap cac chinh sach va quy trinh kiem soat rid ro mac chap nhan duos He thong qua!' 19 red ro &roc xem xet lai dinh k9 nham phan drill nhitng thay d61 cua dieu kien thi truing va hoot deng cua Cong tYRui ro tai chinh bao g6m rai ro thi truing (bao gem nil ro t9 gia, rai ro 1ai suAt va rai ro ve gid), rai ro tin dung va rai ro khoan Rai ro thi aiding U float dung kinh doanh cua C8ng ty se cha yeu chiu nil ro c6 su thay doi ve t9 gia h6i dodi, lai suAt va gia Cong ty kh8ng thuc hien cac bien phap phong ngira rai ro thieu thi tnrong mua cac Ong cu tai chinh • a a a I U 30 • U CONG TY CO PHAN NHIET DieN QUANG NINH T6 33, IChu 5, Phutmg HA Khanh, Thanh ph61-la Long, Tinh Quang Ninh, CHXHCN Viet Nam a THUYET MINH BAO CAO TAI CHINH (Tiep theo) Ccic thuyat minh la m Of bO ',him hop thank va can citrac U 26 a a MAU SO B 09-DN dQc clOng thdri vat bcio coo tai chinh kern theo CONG CV TAI CHINH Tip theo) Quern Iy rrii ro ty giii COng ty thuc hien mOt so cac giao dich co gOc ngoai te, theo dO, COng ty se chiu rui ro co bidn dOng gid Gia tri ghi s6 cua cac tai san bang tin va tong na bang tin CO g6c ngoai to tai thai diem cued nam nhu sau: 31/12/2013 VND ■ a Bio coo tui chinh Cho nam tai chinh kdt thfic 31 thong 12 nam 2013 Cong ng 31/12/2012 VND Tai san 30/06/2013 VND 31/12/2012 VND Do la my 20.367.680.079.565 11.833.763.214.841 Phan tich nhay ngoai to • • a Cong ty chit yeu chiu anh huong thay ts, gia ctia dang DO la My Bang sau day thd hiOn phan tich dO nhay dOi vai ngoai to cua Cong ty trtrimg hop ty gia ddng ViOt Nam thay cti 1% so vai cac dang tier' ten Ty le thay dai 1% &roc Ban Giam doc sir dung phan tich rdi ro ty gid va thd hiOn danh gia cila Ban Giam dOc ve mut thay dal cd the co cna ty gia Phan tich dO nhay vai ngoai to chi ap dung cho cac so du can cac khoan nnic tin to bang ngoai to tai thlyi didm cued nam va didu chinh viOc danh gia 1ai cac khoan intic co 1% thay d6i cua ty gid Ndu ty gia cat dang ngoai to dutri day so vai Ding Viet Nam thay ddi 1% thi 18 tru6c thud nam can Cling ty se tang/giam cac khoan Wang img nhu sau: a Do la my a a a ■ ■ • a 2012 VND (203.676.800.796) (11 8.337.632.148) Quern I); rui ro lai such Cong ty chiu rui ro lai suit phat sinh tir cac khoan vay chiu lai seat der " &roc ky kdt Rtii ro se ducrc Cong ty quern ly bang cach tri On mut dO hop ly cac khoan vay va phan tich tinh hinh canh tranh tren thi truing de c6 duac lai suit co lcr, i cho Cong ty tir cac nguan cho vay thich hop DO nhay crier lot suit DO nhay city cac khoan vay dOi vai sir thay dOi lai suit co th'd xay u ram Os hop ly lai suit ducrc the hien bang sau day Vai gia dinh la cac bien s6 khac khong thay dal va gia dinh so du tin vay cuOi nam la s6 du tidn vay suk nam tai chinh, new lai suit cua cac khoan vay vai lai suit tha not tang/giam 200 didm ca ban till ỗỡ nhuan truck thud va chi phi dau to xay dung ca ban cfia Cong ty nam se hien dOng nhu sau: a a a • U 2013 VND 31 ■ • a • CONG TY CO PHAN NHItT DIN QUANG NINH TO 33, Khu 5, PhuOng Ha Khanh, Thanh phi!) Ha Long, Tinh Quang Ninh, CHXHCN Viet Nam THUYET MINH BAO CAO TAI CHINN (Tidp theo) MAU SOB 09-DN Cac thuyeft minh la m" 91 b phan h9p va can durc dQc ddng thOi voi bcio ccio tai chinh kern theo 26 • Bao ego tai chinh Cho nam tai chinh ket thtic 31 thing 12 nam 2013 CONG CI) TAI CHiNH (Tiep theo) DO nhay cica al suit (Tiip theo) so diem co ban Anh hirfEng den loi nhuan trulfrc thue VND Anh huffing den Chi phi xay dung cif ban do' dang VND +200 -200 (281.780.790.350) 281.780.790.350 12.000.000.000 (12.000.000.000) +200 -200 (244.266.941.105) 244.266.941.105 2.984.435.530 (2.984.435.530) Tang/(giam) a a Cho nam tai chinh ket thfic 31/12/2013 VND VND a Cho nam tai chinh ket thac 31/12/2012 VND VND ■ a Quin 1)5 rui ro ve gia hang haa I ■ a a a • • a a a a a a a Rui ro tin dung Rui ro tin dung xay met khach hang hoac doi tic khong dap 1mg dtrgc cac nghia vu hop ding ;4'1 den cac Mn that tai chinh cho Ging ty C6ng ty c6 chinh sach tin dung phit hap va thutmg xuyen theo dei tinh hlnh de danh gia xem Cong ty c6 chiu rui ro tin dung hay khong Tai ket &lc nien de ke tofin, Cling ty CO khoan rui ro tin dung tap kha Ian ter khoan phai thu ctia Cong ty Mua ban dien Cong ty trtrc thuec Tap doan Dien Itrc Viet Nam Rtli ro tin dung fel da du:gc the hien IA gia tri ghi so dm so du phai thu cac ben lien quan nhtt trinh bay tai Thuyet minh se 27 Oran h rill to khoan Muc dich quan a ro khoan nham dam bao du nguOn von dap ling cac nghia vu tai chinh hien tai va ttrcmg lai Tinh khoan cling dugc Cong ty quan 157 nham dam bao phu trei gift cong no den han va tai san den han nam a mac c6 the &roc kiem soat dei vii se vein ma Cong ty tin rang c6 the tao nam T6 Chinh skh dm Cling ty la theo dOi thu?mg xuyen cac yeu can ve khoan hien tai va du kien twang lai nham dam bao Cong ty tri du mac dg phong tien mat, cac khoan vay va du yen ma cac co Tong cam ket gOp nham dap (mg cac quy dinh ve tinh khan ngan han va dai han ham Cac bang dux% day trinh bay chi tidt cac mac Tao han theo hop long lai doi vii tai san tai chinh va cong no tai chinh phi phai sinh va thei han toan nhu da dugc th6a thuan Cac bang dugc trinh bay dtra tren dang tien chua chit khan cua tai san tai chinh va clang tien chua chi& khan cua cong na tai chinh tinh theo sant nhat ma Cong ty phai tra Viec trinh bay thong tin tai san tai chinh phi phai sinh la can thiat dd hidu duor vide span I)", rui ro khoan cua Cong ty tinh khoan &rot quan 15, tren cc, s6 cong na va tai san thuan a a ■ a a Cong ty mua nguyen vat lieu, hang h6a ter cac nha cung cap va ngoii ntrac phuc vu cho hoat Ong san xuat kinh doanh Do vay, Cong ty se chiu rui ro ter viec thay gin ban ctia nguyen vat lieu, hang h6a 32 N CONG TY Co PHAN NHIET DIEN QUANG NINH Tt) 33, Khu 5, Phuintg Ha Khanh, Thanh 06' Ha Long, Tinh Quang Ninh, CHXHCN Viet Nam Bao cao tai chinh Cho nam tai chinh ket thtic ngdy 31 thang 12 nam 2013 THUYET MINH BAO CAO TAI CHINH (Tie'p theo) MAU SO B 09-DN Cac thuyet minh la not phan hop va can thrac roc ddng Cheri voi bao cao tat chinh kern theo N N N N N 26 CONG CV TAI CHINN (Tiep theo) Quern ro thank khoan (TiEp theo) 31/12/2013 Tien va cac khoan tucmg &rang tien Phai thu khach hang va phai thu Dau to dai han Tong 31/12/2013 Cac khoan vay Phai tra nguiii ban va phai tra khac Chi phi phai tra U a Tang Chenh Lech khoin thuan N 31/12/2012 U N N U • a U U U Tien va cac khoan tuong throng tien Phai thu khach hang va phai thu Dau to dai han Tang 31/12/2012 Cac khoan vay Phai tra ngueri ban va phai tra khac Cac khoan phai tra Tang Chenh 4ch khoin thu'an Dinh nam VND Tie - nam VND Sau nam VND 10.202.332.516 10.202.332.516 137.754.886.109 137.754.886.109 147.957.218.625 Thrall nam VND 2.364.142.705.606 1.151.212.071.650 Tang Ong VND Tir - nam VND 7.085.370.822.425 5.000.000.000 5.000.000.000 5.000.000.000 152.957.218.625 Sau nam VND 5.239.525.989.446 Tang Ong VND 14.689.039.517.477 1.151.212.071.650 243.066.052.676 243.066.052.676 3.758.420.829.932 7.085.370.822.425 5.239.525.989.446 16.083.317.641.803 (3.610.463.611.307) (7.085.370.822.425) (5.234.525.989.446) (15.930.360.423.178) Dmii dim VND Tir - nam VND Sau nam VND 606.555.248.498 Tang Ong VND 606.555.248.498 537.409.742.236 537.409.742.236 1.143.964.990.734 5.000.000.000 5.000.000.000 5.000.000.000 1.148.964.990.734 Throi dam VND 'Ur - nam VND Sau nam VND Tang Ong VND 1.130.148.081.085 485.462.765.624 6.145.454.606.748 5.086.966.143.922 12.362.568.831.755 485.462.765.624 292.029.972.349 1.907.640.819.058 292.029.972.349 6.145.454.606.748 (763.675.828.324) (6.145.454.606.748) 5.086.966.143.922 13.140.061.569.728 (5.081.966.143.922) (11.991.096.578.994) Ban Clam ac thrill gia Cong ty c6 rai ro khoan Tuy nhien, Ban Giam deic tin ttrarng rang Cong ty CO the tao du nguOn tien de dap *rig cac nghia vu tai chinh den han 33 a a ■ a a a a a a a ■ a a a a a a a a a a a a a a a a ■ a ■ a a CONG TY CO PHAN NHIET DIEN QUANG NINH T6 33, Khu 5, Phut:mg Ha Khanh, Thanh Ha Long, Tinh Quang Ninh, CHXHCN V* Nam Bao ea° tai chinh C Ch ho nam tai chinh ke't thue 31 thang 12 nam 2013 THUYET MINH BAO CAO TAI CHINH (Tiep theo) Cac thuyer t minh la mat ba phan hop va can duvc doe clang thai voei bao cao tat chinh 27 SO 09-DN B kern theo NGHIEP V1J VA SO DU V61 CAC BEN LIEN QUAN Trong nam, Cong ty da co cac giao dich ye'u sau vOi cac ben lien quan: Danh sach cac ben lien quan: Ben lien quan mid quan he Tap down Dien ltrc Viet Nam Cac clang ty khac Chit so* hat Cong ty cang Tap doan 2013 VND 2012 VND 2.487.166.990.138 3.414.755.815.173 Ban dien Cong ty Mua ban dien Vay dai han va chi phi lai vay Tap doan Dien ltrc Viet Nam Nhan gac vay Tra gac vay Chi phi Mi vay va phi vay lai caa khotin vay Phi cam Ick khoan vay dai han Phi bao lanh khoan vay dai han 2.509.718.643.557 2.406.365.537.678 890.702.618.583 677.718.916.824 885 433 566.221 568.519.204.555 3.232.637.681 10.969.256.149 31.218.702.074 24.825.761.997 4.180.086.095 25.223.158.995 9.034.361.025 7.446.951.585 Dich va ky thual, sirs china dien Cong ty C6 Oar' Dich vu Sira china Nhiet dien Mi6n Bac Phi tir van Cong ty Co phan tir van Xay dung dien 34 • U U CONG TY CO PHAN NHIET DIEN QUANG NINH TO 33, Khu 5, Phuting Ha Khanh, Thanh phO Ha Long, Tinh Quang Ninh, CHXHCN Viet Nam BA° cao tai chinh Cho /tam tai chinh kOt thlic 31 thang 12 nam 2013 THUYET MINH BAO cAo TAI CHiNli (Tiep theo) mAu SO B 09-DN Cac thuy minh la mot hi) phan hop va can cluvc doe citing thdi voi bao cat) tat chinh kern theo • 27 NGHIEP VU VA SO CAC BEN LIEN QUAN (Tiep theo) S6 dtr vori cac ben lien quan: a a Vay Tap loan Dien ltrc Viet Nam U 31/12/2013 VND 31/12/2012 VND 13.292.237.748.487 11.498.850.055.232 5.000.000.000 5.000.000.000 122.995.112.468 512.454.522.776 500.000.000 500.000.000 10.755.460.070 6.134.574.597 25.288.437.808 15.744.778.808 4.483.142.340 3.024.754.915 2.761.835.708 2.752.595.708 4.557.618.583 5.045.214.705 Diu tir U Cong ty Co phan Dich vu Sira chira Nhiet dien Mien Bac ■ Cac khogn phai thu I a a Ong ty Mua ban dien Cie khoan phai tra Ban guar ' Aran Nhiet dien COng ty Co phan Ttr van Xay ding dien Tap doan Dien lye Viet Nam Cong ty Co phan Dich vu Sira dicta Nhiet dien Mien Bac a I Cac khofin tra trink ngtriri ban Ban quan ly dtr an C6ng trinh dien Mien Bac Cong ty Co phan Ttr van Xay dung dien Tien girl khong ky han a I Ngan hang TMCP An Binh - HOi stir chinh Ngan hang TMCP An Binh - Chi nhanh Quang Ninh Cong ty Tai chinh Co phan Dien ltrc - V6n ny thac, quart ly von Thu nhap caa a 1-101 deng Quan tri va Ban Kiem soat Ban Giam d6c a a • a • a 25.215.975.392 45.319.583 275.621.950 HOi deng Quan tri, Ban Kiem soat va Ban Giam dic dtaic hating nam nhtr sau: a U 414.854.752.727 196.264.818 35 2013 VND 2012 VND 1.032.000.000 1.009.000.000 1.031.100.000 1.530.000.000 I U • CONG TY CO PHAN NHIET DIEN QUANG NINH To 33, Khu 5, Phirerng Ha Khanh, Thanh Ha Long, Tinh Quang Ninh, CHXHCN Vist Nam Bao cao tai chinh Cho 'tam tai chinh ket thac 31 thang 12 nam 2013 THUYET MINH BAO CAO TAI CHINH (Tiep theo) MAU SO B 09-DN Cdc thuya minh is mot bo phcin hop va can duvc doc clang thoi vai brio cao tai chinh kern theo 28 • • Tai theri diem lap brio cao nay, Cong ty dang tin hanh dam phan veri mot so nha thAu xay dung ve viac thgc hien nghia vu theo quy dinh ctia hgp tiling cac nha thAu cham tin dg Ban Gam d6c Cong ty da dank gia than van va quy6t dinh chtra ghi nhan cdc doh htreing lien quan ten brio cao tai chinh a a • U N CONG NQ TIEM TANG 29 SO LIEU SO SANH So lieu so sanh la s6 lieu tren brio cao tai chinh ctia Cong ty cho nam tai chinh ket thCic 31 thang 12 nam 2012 da dtrgc kiem toan bed mot Ong ty ki6m toan dgc lap khac I I U ■ • • 4A4A /1 Nguygn Hang Dung Ke toan trirtin 'hang nam 2014 ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ N ■ ■ ■ 36 Ta Xuan Dung Ngiro'i lap