DOC GIA14-1DOC

0 GIAM DOC

Zegt Zat

rotor:2,44 Phv lye IX

0- Nam-Ai Fr, rC ONG 110A XA ROI CHU NGHIA VIET NAM

DOc 14p - Tv do - Ilqnh phtic

Dak Lak, ngay 19 thong 4 nom 2018

iQUI? DAU TU. PHAT TRIEN OAK LAK

MST: 6000489871

S6:767 /BC-QDTPT

o TAI CHiNH CIJA DOANH NGHIEP NAM 2017 an hanh kem theo Nght chnh sa 8I/2015/ND-CP

ngay 18 thOng 9 nom 2015 cilia Chinh pha)

B9 KE MOACH VA BMW

CoNG VAN FAN ( 46134 .7713

NGA

HI , Y RN

Tillie hien Dieu 18 Nghi dinh se) 81/2015/ND-CP ngay 18/9/2015 cüa Chinh

cOng be thong tin ctla doanh nghiep nha nuerci Quyf DAu tu phat trien Dak Lak

gfri bao cao tai chinh nam 2017 gem nhang tai lieu sau:

Bang can dei k'e toan - Mau: B01-DTPT.

Bao cao ket qua hot deng kinh doanh - Mau: B02-DTPT.

Bao cao luu chuyen tien t - Mau: BO3A-DTPT.

Ban thuyat minh bao cao tai chinh - Mau: B04-DTPT.

Bao cao s 102-TC18/BC-ATAX ngay 30/3/2018 dm Clang ty TNHH kiem

toan vá tu van thue A.T.A.X./.

Not nh(in: - UBND tinh Dak Lak (Chit sa him); - BO Ka hoach và DAu fix; - Lanh clan Quy; - TO bien tap Website (cong be) tren Website) ; - Luru: VT.

QUI DAU TU. PHAT TRIEN DAK LAK

BAO CAO TAI CHINH BA DU.QC KIEM TOAN

CHO NAM TAI CHINH 2017

QUt MU TU. PHAT TRIEN DAK LAK SA 13 Quang Trung, TP Barn Ma Thu'Ot, tinh Oak Lak

MVC LVC

NOI DUNG TRANG

BAO CAO COA BAN GIAM DOC 1

BAO CAO K1EM TOAN DOC LAP 2

BANG CAN DOI TOAN 3 - 4

BAO CAO KET QUA HOAT BONG K1NH DOANH 5

BAO CAO LUD CHUYEN TIEN TE 6

THUYET MINH BAO CAO TAICHINH 7- 17

QUi" DAU nr PHAT TRIEN OAK LAK Bdo cgo tai chInh SO 13 Quang Trung, TP Buon Ma ThuOt, tinh DA]: Lk Cho nam tAi chinh kat [bac nlay 31/12/2017

BAO CAO COA BAN GIAM DOC

Ban Clam (lac Qu9 du tu Phat trien HAI( LAk d'e trinh Bao cao nay ding Bao cao tai chinh da &roc kiem loan cho nam tai chinh ket thile ngay 31/12/2017.

HOI BONG QUAN Li> VA BAN GIAM DOC

Cac thanh vien cita Hai clang quan 19 va Ban Giant Mc da dieu hanh Quy trong suat !tam tai chinh va cho d8n ngay lap bao cao nay goin:

Hoi clang quail 19 (NV

Ong Nguyen Hai Ninh Chti tich

Ong TO. Thai Clang Ph6 Chti tich

Ong Le Tan Plitrac Ph6 ChO tich

Ong Dinh Xuan Ha Cly vien

Ong Tang Hai Chau Oy vien (136 nhiern ngay 12/04/2017)

Ong TrAn With Phtic Clyvien (Mien nhiem ngdy 12/04/2017)

Ban Clam Mc:

Ong Le Tan Phu& Clam doe

Ong Nguyen Lu Pho Clam d6c •

Ong Nguyen Tan TA' P1,0 Giant doe

TRACH NH1CM CI1A BAN GI.M DOC

Ban Gam Mc c6 trach nhiem 15p Bao cao tai chinh hang narn phan anh mat cach.trung thuc va hop 19 tinh hinh tai chinh cling nhu ket qu5 hoat Clang kinh doanh va tinh .hinh Jut chuyen lien t cOa Quy trong nam. Trong viec lap bao cao tai chinh nay, Ban Clam dac duce yeti cau

Lua chon cac chinh skit ke loan thich hop va ep Mng cac chinh sach do mat each nh51 quart;

Dim ra cac 'Than doan v5 wit tinh mat cacti hop IS, va than tryng;

Neu ro cac nguyen lAc ke loan thich hap c6 throe man thO hay khong, co rilIng p citing sai lech trong yeu can &roc ding 1)6 va giai thich trong bao cao tai chinh hay khong; va

Lap Bao cao tai chinh tfen ca sar ho5t Clang hen tyc trcr truang hop khong the cho rAng Quy se tiep bye Float don kinh doanh.

Ban Clam thic :the nhan rAng Qu9 da tuan 0)6 cac yeu cau n8u teen trong viec lap Bao cao tai chinh.

Ban Clam Mc chlu frac') nhiem dam bao rang s6 sach 1:8 than &rot ghi chap mat each phii hop de phan anh •

mat each hop 19 tinh hinh tai chin!) cOa Quy ar,bat k9 [heti diem nao va dam bao rAng Bao cao tai chinh man thO cac Chuan mix ke man Viet Nam, He thong k8 toan Viet Nam \fa cac quy dinh hien hanh khac ye Ice than tai Viet Nam. Ban Clam doe cling chju trach nhiem dam bao an Wan cho tai sari cOa Qu9 va vi v42/ thuc

bin phap thich hgp de ngan chan va phat hien cac hanh vi gian In vã sal ph?in khac. DAN

iam doe,

Le Tim Plunk

Giant doe Brion Ma Thu c5! ngay 30 Mang 3 nom 2018

MM.

SUM

MO la

.1• 111 IM " =

Audit

CONG TY TNHII KIM TOAN & TIT VAN THU - ATAX CHUYEN NGANH KIM TOAN, K TOAN VA TU VAN Try ser &Loh: L6 A92 clueing 30 thing 4, Da Nang VPDD: Liu 4, Indochina Park Tower Tel: 0236. 3639 639 • Fax: 0236. 3639 638 4 Nguyen Dinh Chieu, Q1, Tp. HCM Website: www.atax.vn 028.62556668 Fax: 028.22200823

I!

So: 102- TCI8/BC-ATAX Da Nang, ngay 3 Othang 3 nam 2018

MO CAO KIEM TOAN DQC LAP

Kinh dOng plan ly va Ban Giam dc Quy Du tir Phat trien Dalt Lk. • Chiang 101 da kiem tan Bao cao tài chinh nam 2017 ea QuY Bau tu Phat trien Dak Lak (sau, day pi tat là "Quy"), duoc lap ngay 28/3/2018, ar trang 03 den trang 17 kern theo, bao gôrn Bang can 401 ke tan tai ngay 31/12/2017, Bao cao ket qua hoat (long kinh doanh, Bao cáo hru chuyen lien t cho nárn tai chinh ket thiac ang ngay \id Ban thuyet minh bao cao tai chinh.

Trach nhiem cria Ban dam doe

Ban plain &Tic Quy- chiu trail nhiem lap va trinh bay trung thpc, hop 19 bao cao tai chinh cüa Quyi theo Chan moc ke toan, che dO ke tan Viet Nam va cac quy dinh phap ly khac cO lien quan den vi'ec lap va trinh bay bao cao tai chinh va chiu add' nhiem ye kiem seat Wei be ma. Ban Giam doc xac dinli la can duet de dam bao cho viec lap va trinh bay ban cao tãi chinh killing co sal sot acing yeu do gian Ian hoac nham Ian.

Trach nhi'em cüa Kiem 'loan vien

Trach nhiem cäa chi:mg toi la du:a ra 9 kien ye bao,cao tai chinh dva trail ket qua ea cuec kiem tan. Chang toi da tien hanh kiem tan Oleo cac chan mpc kiem toan Viet Nam: Cac chuan moo nay yeu cau chiang tOi tuan thO chuan moc \id cac quy dinh ve dao dirc nghe nghiep, l'ap ké hoach va thoc hien cuOc kiem tean de dal duct sr am bao hop ly ye viec lieu bao can tai chinh cOa Quy co con 'sal sot trong yeu haytkhong.

, Ong viec kiem tan bao gem that hi'en cac thO tpc nham thu thap cac bang chang kiem tan ve so lieu va thuyet minh tren bao cao tai chinh. Cac thO tpc kiem tea clugc ma then da tit xet doan cUa kiem toan

bao gem danh gia rUi ro c6 sal sot tong yeu trong bao cao tai chinh do gian Ian hoac nham Ian. Kid thoc hien danh gia cac nil ro nay, kiem tan vien da xem xet kiem soat nei be dm Qu5 lien quan den vi'ec lap ya trinh bay ban cao tai chinh trung thoc, hop 19 nham thiet ke cac thO tpc kiem toan plaa hop vOi tinh hinh thoc te, tuy nhien khong nham rniic dich dua ra 9 kien ye hieu qua ea kiein sat nOi b Quy. Cong viec kiem tan cling bao gem dant) gia tinh Mich hop cüa cac chinh sach ke,toan dugc áp clang va tinh hop ly cUa cac uec tinh ke tan dm Ban Clam &lc ang nhu \dee dab gia tong the bao cao tai chink

ChOng ail tin tuang rang cac bang chang kiem man ma cang toi da thu tap duce lady dO va thich hop lam co sO cho 9 kien kiem tan ngoai trir cUa chfing t6i.

Ca sit aia f lain kie'm loan ngogi frit

Tai ngay 31/12/2017, s6 du khodn,no Phai thu läi cho vay: 883.618.783 VND, Phai thu cho vay dai han: 11.828.029.000, VND chua duoc,doi chieu, xac ,nhau. CliUng t6i killing the xac dinh tinh dung clan dm cac khan no nay bang cac tin) tpc kiem roan thay the khac.

kin kiem Wan ngo4i trir

Theo 9 kin cQa chUng toi, ngoai trir anh huOng ea van de neu tai cloan "Co so: cUa 9k1& kiem tea ngoai tre, Bao cao tai chinh da phan anh trung thp:c va hop ly, ten cac khia canh tr9ng y'eu, tinh hinh tai chinh cUa QuyiDáu tu Phat trien,Dak Lak tai ngay 31 tans 12 nam 2017, cling nhu ket qua hoat dOng kinh doanh va tinh hinh luu chuyen tien t cho nam tai chinh ket thOc ang ngdy, ha h9p yeti cao Chuan moc ke tan, Che do ke wan Vict Nam va cac quy dinh pap ly co lien quan den vie bao cao tai chinh.

CON N THUE ATAX bSC'

Cr/ c,ON

ui KIE.t•A "VOg

VP,

*\

Tran Thi Thank Titng ,......:44ciyen Vim Si Giity CN clang 1c9 hank nghd kiem tocin 'Are,

ing 1(9 hank nghd loan 56: 0819-2018-105-1 sal : 0104-2018-105-1

Kiem than vien

QUt MU TU. PHAT TRIEN DAK LAK Rao can tai chinh So 13 Quang Trung, TP Buon Ma ThuOt, tinh Dak Lak Cho nam tai chinh kat thitcligay 31/12/2017

MAU B01-DTDP

BANG CAN DOI KE TOAN Tqi ngdy 31 thong 12 nom 2017

Dan VND

CHI TTE11 •

MA s8 Thuyet minh

• So cu8i nam So dau nam

A- TAI SAN (100=110+120+130+140+150+160+170+180) 100 325.895.133.278 275.118.549.054

I. Titn va thong dirong titn 110 V.1 109.010.709.846 114.004.067.542

1. Tien 111 2.440.344.760 7.170.289.387

2. Cac kboan Wang throng tiEn 112 106.570.365.086 106.833.778.155

II. Cac khoan du ttr 120 166.108.975.948 150.485.968.249

2. Cho vay 122 V.2 166.108.975.948 150.485.968.249 a. Cho vay 122a 177.638.796.011 168.046.202.034

b. Dv phOng tin ro cho vay 122b (11.529.820.063) (17.560.233.785)

III. Cac khoan phai thu 130 21.363.665.703 3.290.377.096

1. Phai thu khach hang 131 V.3 1.229.744.812 .4.851.149.079 a. Phai thu lai tiEn gin, Jai cho vay 131a 1.045.143.477 3.036.184.287 d. Phai thu phi hoAt Ong nhAn ny thac, phi quan ly hop vEn 13W 184.601.335 1.814.964.792 2. Ira truetc cho nguai ban 132 V.4 19.284.816.600 971.286.000 6. Phai thu khac 136 V.5 1.894.738.579 504.126.304 9. Dv pheng phai thu khO dei 139 (1.045.634.288) (3.036.184.287)

IV. Bang ton kho 140 - -

V. TM sin dr. dinh 150 1.418.203.764 1.553.543.712 1. Tai san c6 dinh hint hinh 151 V.6 1.339.536.022 1.455.075.970 - Nguyen gid 152 3.571.206.7.63 3.572.206.763 - Gici tri hao mon luy ke 153 (2.232.670.741) (2.117.130.793)

2. Tai san c6 chnh thue tai chinh 154 _ .• - 3. TM san c6 dinh vo hinh ' 157 V.7 78.667.742 98.467.742 - Nguyen gio 158 99.000.000 99.000.000 - Gid tri hao mon 1u31 ki 159 (20.332.258) (532.258)

VI. Bat Tong san clan tu 160 V.8 4.827.000.000 4.827.000.000 - Nguyen gid 161 4.827.000.000 4.827.000.000 - GM tri hao men lui kA 162 - -

VII. TM sin dd clang 170 21.296.196.700 856.001.637

1. Chi phi san xuAt, kinh doanh da dang 171 V.9 :17.722.710.388 856.001.637 2. Chi phi xay dvng co ban do dang 172 V.10 3.573.486.312 -

VIII. TM sin khac 180 1.870.381.317 101.590.818 1. Thu E GTGT dugc khAu tar 181 1.752,281.817 79.290.818 3. Chi phi tra truac 183 118.099.500, 22.300.000

TONG CONG TAI SAN 325.895.133.278 275.118.549.054

3 /4 0,

3

DAU TUPHAT TRIEN DAK LAK BA° cgo tai chinh So 13 Quang Trung, TP Butin Ma ThuOt, tinh Dak Lak Cho nam tai chinh ket tit ngay 31/12/2017

MAU B01-DTDP

BANG CAN DOI Kt TOAN (Tiap theo) Tat ngay 31 thcing 12 niim 2017

Don v14 VND

NGUON VON A

Ma so Thuyet

minh Se cuei narn SO S narn

B - NO PHAI TWA (200 = 210 +220 +240) . 200 67.924.278.197 28.872.556.646

Nhan tiy thac, nhan hop yen cho vay 210 V.!] 38.616.386.000 10.061.390.000

4. Von Man fly thac (mg von 214 38.616.386.000 10.061.390.000

Cac khoan phai tra 220 29.307.892.197 18.811.166.646

I. Phai tra ngued ban 221 890.832.800 120.396.000

2. Nguryi mua tra tin Mr& 292 1.451.521 -

4. Thu e' va cac khoan phai nQp Nha nu& 224 V.12 85.449.792 19.516.635

5. Phai tra ngued lao dOng 225 1.108.623.485 1.293.389.583

9. Phai tra khac 229 V.I3 26.567.700.496 16.528.630.939

12. Qujf khen throng, ph& lgi 232 653.834.103 849.233.489

111. Vay va my thue tai chinh 240 - -

C - VON CHU sO taru (300 = 310 + 320) 300 257.970.855.081 246.245.992.408

I. Van chit sti. hitu 310 V.14 257.970.855.081 246.245.992.408 1. VOn Op ctia chit sit hem 311 200.000.000.000 200.000.000.000

4. Qu9 dAu tu phht trien 314 51.162.687.909 40.651.624.603

5. Qu9 khac thuOc yen chit sit him 315 6.808167.172 5.594.367.805

11. Nguan kinh phi va quy khac 320 - -

TONG CONG NGUON VON (330 = 200+300) 330 275.118.549.054 ..„.,:r2i5A111".,T8

Nguy& Thi Lien Nguni kip biSu Ki

Dang Tan Trong todn truncng

Le Tan Phony Giant cfac Buoy Ma Thu Of, ngay 28/3/2018

4

DAU PHAT TR1EN DAK LAK Bao caul tai chinh SO 13 Quang Trung, TP Ban Ma ThuOt, tinh Oak Lak Cho nam (al chinh ket thitc ngdy 31/12/2017

MAU: B02 -DTDP

BAO CAO }CET QUA BOAT BONG K1NH DOANH Nall? 2017

Don vi: VND

CHi T1EU L Ma so

Thuyet

minh Nam nay Nam fru&

1. Thu nap lai than 01 V1.1 15.918.834.461 14.518.560.270 1.1 Doanh thu tai tien cho vay 02 15.918.834.461 14.518.560.270

2. Thu tap thuAn tic hat &Ong dAu tu. tryv Wen 04 _ _

3. Thu nap than tit hat dOng dich vy 07 V1.9 2.679.938.463 2.234.949.606 3.1. Doanh thu thuan hoat Ong dich vu 08 2.682.937.129 2.269.499.306 3.2. Chi phi boat Ong djch vu 09 " 2.998.666 34.549.700 4. Thu nap than tir hat dOng du Inge') von vao

10 don vi khac - -

5. Thu nhOp than tic hat Ong tai chinh 13 _ _

6. Chi phi hat Ong kinh doanh 16 v1.3 4.731.364.312 5.559.862.292

7. Thu nap thuan khac 17 V1.4 2.261.477.729 ?.363.032.652 7.1. Thu nhap thuan tir hog deng khac 18 2.288.477.729 1.525.649.750 7.2. Chi phi khac 19 27.000.000 162.617.098 8. Li nhan tha

,

n tic hot dOng kdoanh frac city phOng nil ro cho vay (20 =01+04+07+10+13-16+17) 20 16.128.886.341 12.556.680.236

9. Chi phi city phOng riii ro cho vay 30 3.725.188.321 1.684.204.443

10. Tting lqi nhan ke tan trutc thud (40 = 20 - 30) 40 12.403.698.020 10.872.475.793

11. Chi phi thud TNDN 50 VI.5 265.704.347 305.648.623 11.1. Chi phi thue thu nhap doanh nghiep hien hanh 51 265.704.34.7. ,, - 305.648.623 11.2. Chi phi thue thu nhap doanh nghiep hoan lai 52 _ 12. LA flan sau thue thu nap doanh nghiep

60 (60=40 - 50) anW,-,-NL! .673 10.566.827.170

NguyseM Thj Lien Ngrai 14p bleu

DOng Tan Trong Ke tad!? 0-zrang

Le Tan Phu& Gianz clac Buon Ala Thu0t, ngery 28/3/2018

5

QUi MU TU. PHAT TRIEN OAK LAK Bao cao tat chinh SO 13-Quang Trung, TP Mien Ma Thu6t, tinh Oak Lilt CHO nem tai chtnh ket thtic ngay 31/12/2017

mAU: BO3A — DTDP

BAo cAo Lut CHU YEN TIEN TS

(Theo phurng phcip tryt flip) Nam 2017

Dan vi: VND

Khoan nine MA

s6 Thuyet

minh Mm nay Mm trutt

1. Lou chuyen lien tic hoat dang kinh doanh

2.Tien chi tra cho nguai cung cep hang hoa dich vu 02 (37.403.260.454) (2.138.893.184)

3. Tien thu cac khoan phi 03 4.313.300.586 501.500.933

4. Tien chi cho vay 04 (36.100.000.000) (41.468.000.000)

5. Tien thu he' gee cho vay 05 14.724.803.980 10.297.362.858

6. Thu tiEn lei cho vay, läí tiEn gni 06 18.888.116.351 19.887.312.629 10. Chenh lech nen thu hOi va chi tra lai ven gen, lai cho

vay dm [Man von nhan ay Mac, nhan hop von cho vay 10 1168.871.845 -

14. Chenh lech tien thu, chi nhan tly thac ling von 14 28.554.996.000 (58.887.319.486)

16. Tien chi tra cho ngtrai lao Ong 16 (3.916.846.537) (4.531.554.160) 17. ,Tien thu cac Khoan no da doge xii Iy x6a, bit dap bhng

nguon du pheing rOi ro 17

2.288.477.729 1.525.649.750

IS. Thue TNDN da n6p 18 (203.466.761) -

19. Tien thu khac tic hot &Ong kinh doanh (i) 19 4.177.525.147 4.232.016.693

20. Tien chi khac cho hoat (King kinh doanh (ii) ?() (3.366.285.245) (2.057.553.529)

Lint chuyen Ben thuan fir hoat (fang kinh doanh 30 (1.873.767.359) (72.639.477.496)

II. Lou chuyen tien tir hoot dang (tau tic

1. Tien chi mua sem, xay dung TSCD. BDSDT va CAC tai san dai Ilan khac 31

(3.119.590.337) (441.727.630)

Ltru chuyen tiEn thuAn tic hot clang dAu to 40 (3.119.590.337) (441.727.630)

III. Lou chuyen tien tic hot dang thi chinh

Lint chuyen tien thuan tir hot Tang tai chinh 50 _ .

Lint chuyen Ben thuem trong kj, (60=30+40+50) 4 (4.993.357:696) (73.081.205.126)

Tien va tong throng lien du ky 70 114.004.067.542 187.085.272.668

AM huong dm thay den tY gia hOi doai quy dOi ngoai te 71 - -

Tien vh twong throng lien cuai ky (80 = 60+70+71) 80 Al-la----N 114.004.067.542

Lai

Nguyen Thj Lien

Npreti lap bill!

Ong TAn Trong

Ke tocin truong

Le TAn Phutc

G Mtn clac Buoil Ma Thu ç51, tigay 28/3/2018

6

QUI DAU TU. PHAT TRIEN DAK LAK Bao cao tai chinh — SO 13 Quang Trung, TP BuOn Ma Thu tinh Oak Lai< — Cho nam tai chinh kat thtic ngay 31/12/2017

I. THONG TIN KHA1 QUAT VE DOANH NGHIEP

Hinh thec so hitt] von

Qu9 Dau Ut Phat trien Dak Lak (pi tit la "Qu9") &roc thanh lap theo Quyet dinh st 94/2002/QD-UBND ngay 01/07/2002 cua Oy ban nhan dan tinh Dik Lak v viec thanh lap (MI DAu ttr Phat mien ID& Lak va tach Qu9 thanh don vi clOc lap theo Quyet dinh se 22/QD-UBND ngay 06 thang 01 nam 2011 cilia CM) tich Cly ban nhan clan tinh Dak Lak, Quyet dinh s6 2025/ QD-UBND ngay 27 thang 09 nam 2011 dm Chu tich Oy ban nhan den tinh Dalt Lak ve sea dOi Dieu 2 oh Quyet dinh s6 22/QD-UBND ngay 06/01/2011.

Ven dieu le cita Qu9 trong giai doan dAu la 50 ty dOng va &roc be sung hang nam cho den khi dat 200 t9 &mg.

Try so giao dich cOa Qu9 dOng tai st 13 throng Quang Trung, thanh pito Barn Ma Thuet, tinh OAk Lak.

Chet nang cOn Qu9

Haat dOng chinh cOa Qu9 bao gem:

- Tip nhan v6n ngan sach cüa Link von tai try, von vien tro, huy deng. cac ngutn vian trung va dal han tir cac to chec, ca nhan trong va ngoai ntrac theo quy dinh cOa phap luat demo nguon v6n thcrc hien cac do an phat trien ca sa ha tang kinh te xã hOi cOa tinh;

- Trap nhan, quail 19 ngutin vo'n Oy thac tir cac te chirc, ca !than trong va ngoai nu& de thoc hien cac hot (tong theo hop Ching ay thac; phat hanh trai phieu chinh quyen dja phut:mg theo Cay quyOn cUa UBND cap - tint] de huy dOng von cho ngan sach tinh;

- Nhan Cly thac quan 19.hoat dOng cUa Qu9 bao lanh tin dyne cho doanh nghiep nho va yea, Qtr9 phat trien nha a. Quy phat trien dat va mOt so Qu9 khac do Oy ban nit din tinh thanh lap; • •

- Thoc hien dAu tu troc tiap vao cac do an, cho way du tu, gOp vim thanh l'ap doanh nghiep, fly thac cho vay dau at, thu 1161 nq theo guy <filth tai Nghl Binh so 138/2007/ND-CP cUa Chinh phO va Nghl dinh sO 37/20I3/ND-CP càa Chinh phi) sea CI& be) sung mOt so (lieu cOa Nghl dinh so 138/2007/ND-CP.

Nhitm vy va quytM hyn cOn Quy

Qu9 thoc hien nhiem vy va quyen han theo quy dinh tai Dieu le to chec va heat Ong cOa Qu9 do UBND tinh ban hanh theo de nghl cOa Chit tich hei Clang quail 19 Qu9.

Tuyen Nr'. • khã nang so sant) thong tin Iran Bao cat) tai chinh

Nhu trinh bay tai thuyet minh s6 111.1, ke tir ngay 01 thane. 01 nam 2016, Qu9 da:ap dyng Thong tu se 209/2015/TT-BIC ngay 28 thang 12 nam 2015 cea BO Tai chinh ap dyng doi mai Quy.dAu tu Oat trien dia phucmg thay the Thong tu so 49/2009/TT-BTC ngay 12 thang 03 nam 2009 crila BO TM chinh.

11. Kt Kt, TOAN, DON VI TIEN TE SO. DUNG THONG kt TOAN

I. Ky Id loan nam

Nien de ke loan bat (tau tir ngay 01/01 va ket thee vao ngay 31/12 hang Min.

2. Don vi tin te dyng trong k loan

Don vi den te se dating trong Ice toan tai Qu9 la Deng Viet Nam (VND).

111. CHE oQ ICE TOAN VA CAC CHIN!" SACH ICE TOAN CHO YEU

1. Che de ke foal] ap dung

Qu9 hoar Ong theo quy dinh tai Nghl dinh s6 138/2007/ND-CP ngay 28 thang 08 nam 2007 cea Chinh phO ye to chtic va boat Ong dm Qu9 dau at phat trien dia phuong va Nghj Binh so 37/2013/ND-Cl' ngay 22 thang 04 nam 2013 dm Chinh phi) sea dei va b6 sung mOt so dieu cOa Nghi dinh s6 138/2007/ND-CP

' ngay 28 thang 08 'tam 2007 cOa Chinh phO ye to chat va boat dOng cUa Quy dau hr phat trien dia phuong.

Ngoai ra, Quy con phai Man the guy dinh ve quan 19 tai chinh guy dinh tai Th6ng at so 28/20I4/TT-BTC ngay 25/2/2014 ve htrang dan ca che quan 19 tai chinh cOa Qu9 du hr phat trien da phuang.

Qu9 áp dyng che do ke toan doanh nghiep Vi'et Nam, ban hanh kern theo Thong at so 200/2014/1T-BTC ngay 22/12/2014 va Thong tu so 209/2015/1T-8TC ngay 28/ 12/2015 oh 130 Tai chinh.

Bao cdo tai chinh ducc lap va trinh bay phO hop vdi cdc chuan mkrc va the' do ke loan Vitt Nam.

QUi' DAU TU. PHAT TRIEN BAK LAK Bao cao tài chinh S6 13 Quang Trung, TP Bu6n Ma That, tinh Dal: LAIC Cho nam tai chinh ket thfic ngay 31/12/2017

THUYIET MINH BAO CAO TAI CHiNH (Tip theo) MAU:1309 - DTDP

IV. CAC CHiNH SACH Kt TOAN AP DI,ING

Tien vA cac khan tuong dtrofig tin •

Tien bao gem tien mat tai quy va tin girl ngan hang. Cac khoan firang throng tin bao gem cac khoan dau tu non han (khong qua 3 thang), c6 kha nang chuyen dei de clang thanh met lacing tien xac alb va It rai ro trong viec chuyen Clei thanh tien.

2. Nguyen Mc We tan cac Khan du fir

a) Nguyen the ghi nhan ac khoan cho vay

Phan loyi itr

Ng cho vay tai Quy dugc phan loai nhu sau: Cdc khoan cho vay,ngin han c6 1c9 han dugi 1 nam; cac khoan cho vay va cho thue tai chinh trung han c6 k9 han fir 1 nam den 5 nam va cac khoan cho vay va thue tai chinh dai han c6 k9 han tren 5 nam ke fir ngay giai ngan.

Vic pan loai ng va lap du pheng rid ro tin dvng (lac tac hien theo thong tu s6 02/2013/TT-NHNN ngay 21 thang 01 nam 2013 dm Ngan hang Nha nu& Viet Nam dugc sin doi va be sung bang Thong tu s6 09/2014/TT'-NHNN rim Ngan hang Nha nut Viet Nam ngay 18/03/2014.

Arglgell ale Erich lap tin phting nii ro tin dyng:

Dv phang a the: Vic tinh dv phong cv the Clugc can cir tren cac ti le áp clang cho tirng nhOm ng nhu sau:

Nhom Loa i Tile du phone cu the

No du tieu char: 0% 2 Ng an chit 9 5% 3 Ng clugi tieu chuan 20% 4 Ng nghi ngb: 50% 5 Ng c6 kha nang mat von 100%

Dv plieng cv the dirge tinh theo s6 du cac khoan cho vay tai cu6i mOi qu9, rieng quy IV la tai ngay 30 thang 11 hang nam tar di gia tri khau tar ctia tai sari darn bao. Gia tri khau trir cOa [Ai san dam bao IA gia tri ma Quy age tinh c6 the thu Mi his viec phat mai tai san bao darn say khi tar di cac chi phi Oat mai tai san bao darn dir kien tai thei diem trich lap dv phag cv the va dirge chiet khan theo ti le quy dinh cho firng loai tai san dam No.

Dv pheng chung: Dg pheng cluing dugc Quy trich Ip vet arc bang 0,75% tag se air cac khan cho vay tai ngay 30.thang 11 hang nam, khong bao gôm cac khoan cho -vay dugc phan loai vac' nh6m ng c6 kha nang mat von.

Nguyen tac x(1:19 rOi no cho vay: Sir clang dv phOng'cv the de rOi ro cho vay, sir clang tai san bao dam (neu Quy nhan tai san bao dam ca dOi tuong di vay), sir dung dr phong chung (khi dtr phang cv thE va tai san bao darn kh6ng th) la dap). Sau khi sir dung a phong chung van kliong di) bit clap thi dugc ghi nhan vao chi phi hoat deng nghiep vv. Quy van tiep tvc theo doi ng DSc cho vay da xis 19 nil no a ngoai Bang can doi ke toan.

b) Cac khoan dau tu: nam giCr den ngky dao han:

Khan dau ha dugc phan loai IA am gift clen ngay dao han khi Quy c6 9 dinh ya kh5 nang gift den ngay dao han. Cac khoan dau fir nam gid den ngdy dao ban cOa Quy la cac khoan tien gin ngan hang c6 k9 han veri mvc dich thu lai hang 1c9., Thu nhap lai tit cac khan dau tu nam giCr den ngay dao han sau ngay mua dugc ghi nhan tra Bao cao ket qua hat deng kinh doanh Wen co so dv thu.

3. Nguyen the ke tan my phai thu

Cac khoan ng phai thu dtrgc theo dei chi wet theo k9 han phai thu, dei tugng phai thu loai nguy'en t phai thu, cac yeu to khac theo nhu câu quan 19 dm Quy.

Cac khoan ng phai thu dugc trinh bay theo gia tri ghi so trir di cac khoan dv phOng phai: thu khe d6i.

Dv phtmg phai thu kh6 dei dugc.lap cho tUng khan ng phai thu kh6 del can a vao tuOi ng qua han cOa cac khoan ng hoac dv kien mac ten that c6 the xay it, CV th6 nhu sau:

8

QUt DAU TLY PHAT TR1EN OAK LAK Baia coo Lai chinh Se 13 Quang Trung, TP Buoy) Ma Thuet, tinifDik Lik Cho narn tai chinh ket [him ngay 31/12/20117

THUVET MINH BAO CAO TAICHNH (Tiep (heo) MAU: B09 - DTDP

3. Nguyen tAc ire than ng phai thu (Tip theo)

Dei veri nq phai thu qua han thanh Wan:

30% gia tri d61 vol khan ng phai thu qua han tic ti-en 6 thang den dual 1 narn.

50% gia tri dei vol khoan ng phai thu qua han tic 1 nam den clued 2 nam.

70% gia tri dei veri khoan ng phai thu qua han tic 2 nam den duel 3 nam.

100% gia tri dei veri khoan ng phai thu qua ban tic 3 nam trer len.

Del vol nq phai thu chua qua hp thanh toan nhung kh6 c6 kha nang thu hei: can dr vao du Id& mit tem that de lap du phong.

Tang, giatn se) du du pheng ng phai thu MI6 den cAn phai Inch lap tai ngay ket thic nam tai -chinh duce ghi nhan vao chi phi quail ly doanh nghiep.

Tai san c6 (filth va khau hao TSCD

Tai sin c6 dinh hem hinh:

Tai san ce dinh hot hinh clugc trinh bay theo nguyen gia va gia tri hao men luy ke.

Nguyen gia tai san c6 dinh hem hinh bao g6m gia mua va toan b0 cac chi phi kit lien quan true ti6p den vi6c dua lei san vac) trang thai san sang sir dung.

Neuyen gia tai san cri dinh him hinh do cac nhà that) lay dung bao gôm gia tri Ong trinh hoar) thanh ban giao, cac chi phi lien quan true tiep khac.

• Nguyen eia tai san c6 dinh hitu hinh do tu lam, nr xaY dime bao genn chi phi xay dung, chi phi san xuat dive te phat sinh ceng chi phi lip dit va chay thir.

Tai san ce dinh him hinh dugc khau hao theo phircing phap duerng thing Oa ti-en tiled gian hot dung uerc tinh cOa tai san. Then gian khau hao cy the nhu sau:

Nam 2017

(Nam)

Nha dm, vat kien tric 20

May m6c thiet bi 7

Plurong tien van tai, thiet bi truyOn clan 8 - 10 • Thiet bi, dung cy quail ly • 3 — 5

5. Nguyen tic k'e loan chi phi Ira truit

Chi phi tra truerc bao gem cac chi phi thuc te dO phat sinh 01E61 quan den ket qua boat Ong san xuAt kinh doanh cUa nhieu ks ke toan. Chi phi tra truck ctla Quy bao gem cac ding cy,.dyng cy do dua vao so: dung dugc plias) b6 vao chi phi theo phuong phap dtrang thong veri then gian phan be khong qua 36 thang.

Nguyen tic ke loan ng phii tri

Hoyt dfing nhOn fly link

Man iy thac IA boat Ong Qu9 nhan lien ay Iliac theo deng ny lilac. Theo di, Quy se cho vay theo chi dinh cila ben iy tithe va thu phi quan ly hp ding nhan iy thac.

Von nhan Cly tit va khoan cho vay tic von nhan ny lilac duct ghi nhan theo Uwe tO phat sinh.

Nguyen tAc ghi nhan von ail se. hill

.VOn dau tu:cia chi se: hen: dirge ghi nhan theo so v6n dux gip cila chi) so hdu.

Phan piled Iyi nhu'an:

Lgi nhuan sau thut chum pit ph& la Igi nhuan tic cac hoat dOng cia.Qui sau khi tit cac khoan dieu chinh do Ala dyng h8i to thay del chInh sach ke loan va diet) chinh h6i to sai s6t trgng yeu cQa cac ;lam truerc.

9

QUi' DAC TILYPHAT TRIEN DAK LAK Bao cao tai chinh SO 13 Quang Trung, TP Buen Ma Thug, tinh DM( Lak Cho narn tai chinh ket thOc ngay 31/-12/2017

THUYET MINE! SAO CAO TAI CHINH (Tip theo) MAU: B09 - DTDP

Nguyen tac ghi nh5n vEn chn so hint (Tip theo)

Viec phan phgi lgi nhuan duct thgc hien theo quy djnh tai Nghj djnh sg 138/2007/ND-CP ngay 28/08/2007 v6 to chirc va hog clOng Cüa Quy (tau tir phat den dja phuang, Nghj djnh so 37/2013/ND-CP ngay 22/04/2013 sna clgi mgt so dieu cOa Nghj djnh s6 138/2007/ND-CP ngay 28/08/2007, Thong tu so 28/2014/11-ETC nay 25/02/2014 cfia 13g Tai chinh huaing clan co che quan 19 tai chinh cim QuYdâu hr dja phuong \La khi cO Quyet djnh cna Hgi &Mg quail 19.

Nguyen tic vä phwang phap ghi nhan doanh thu

.Doanh thu clugc ghi nh5n ,khi Quy,cO kha nang nhan dugc cac ich kinh th cO the xac djnh dugc mgt each chac chan. Cac dieu kien co the sau day cling phai &lot dap Ong khi ghi Wan doanh thu:

Doanh thu titn Iãi cho vay duct ghi nh5n theo theo phuong phap chr thu tren co se clgn tich; Quy ghi nh5n doanh thu lai theo phuang phap dtr thu doi vOi lai du ng dune phan loai vao Nhorn 1. Lai chua thu phat sinh tir cac khoan cho vay duce phan loai tCr NhOm 2 den Nhom .5 dugc ghi nhan vao ket qua hog dgng kinh doanh khi Quy thgc thu lai.

Lai titn gUi dugc Quy ghi nh'an tren s6 tien thgc thu.

Nguyen tic Ala phtrang phap ghi nhan chi phi thut thu nhap doanh nghiep

Thue thu nh5p doanh nghie'p the hien tgng gia tri ca s6 thug phai tra hi'en ti va so thue hoan loi.

Sg thug hien ti phai tra dugc tinh don tren thu nhap chju thug trong nam. Thu nhlap chiu thug kha.c.: voi lgi nlulan Moan dugc trinh bay veil Bao cao ket 9ua boat Ong kinh doanh, vi thu nIf5p chiu thue khong bao gôni cac khoan thu nh5p hay chi phi tinh thug dirge khau trir trong cac nam khac va ngoat ra khong bao gOrn cac chi tieu khong chju thue hoac kliông dugc khau trir.

Dgi voi phan thu nhap tir hoot clang thgc hien nhiem Ito 9uy djnh tai chuang II Nghj djnh s6 138/2007/ND-CP ngay 28/08/2007, bao gain: hog dgng dau tu truc tiep, cho vay dau tu, gop vOn thanh lp cac tO chfrc kinh te, ny tilde va nh5n ay thac dugc mien thue theo quy djnh tai khoan 9 dieu 8, thong tu so 78/2014/TT-BTC ngay 18/06/2014.

Dgi vai ,thu nh5p khac ngoli cac khoan thu nhap tim hoat Ong thgc hien nhiem vv neu nen thi phai tinh vã nem thud theo quy djnh, Quy Iva chgn ke khai ngp thue thu nh5p doanh nghiep theo % trait doanh thu.

Cac loai thug khac dugc áp dung theo cac lug thug hien hanh tai Viet Nam.

V. THONG TIN BO SUNG CHO CAC KHOAN MUC TR1NH BAY TRONG BASIC CAN DO! KE TOAN

TIM va cac khoan twang duong titn

S6 edit narn S6 dati nam

VND VND Tien nit 9.565.212 838.168.715 Tien gui ngan hang 2.430.779.548 6.332.120.672 Caukhoan tuang throng tien. 106.570.365.086 106.833.778.155 Tin g&i c6 A?) km !cluing quo 3 dicing 106570.365.086 106.833.778.155 Ceing 109.010.709.846 114.004.067.542

Cho vay

SE cugi nam S6 du am

2.2.1. Binh that cho vay

a. Guy trvc ti6p cho vay

ging

Goc cho vay (VND) Gia trj c6 the thu

hgi (VND) Ggc cho vay (VND)

Gia tri co the thu hgi (VND)

177.638.796.011 166.108.975.948 168.046.202.034 150.485.968.249 177.638.796.011 166.108.975.948 168.046.202.034 150.485.968.249

177.638.796.011 166.108.975.948 168.046.202.034 150.485.968.249

10

QUI DAU TLYPHAT TRIEN DAIELAK BA° cao-titi chinh SO 13 Quang Trung, TP Blain Ma Thut)t, tinh D5k Lak Cho nam tai chinh IcOt dulc ngay 31/12/2017

2.2.2. Phan tich chat lugng du ng cho vay

NhOm 1 - Na dit tido chard')

NhOm 2- Na an chi' Y

NhOm 3 - Na clued tiéu chuan

NhOm 4- Nq nghi nger

NhOm 5 - Ng c6 kha n5ng mat von

ging

2.2.3. Phan tich dune cho vay theo thoi gian

- Na dai han COng

SO cuoi nam

VND

MAU: B09 - DTDP

SO du nam

VND

85.346.105.925 59.211.579.417

35.400.000.000

4.400.205.478

33.379.974.768 13.026.989.000

54.512.509.840 60.407.633.617

177.638.796:011 168.046.202.034

SO cuOi nam S6 du nim

VND VND

177.638.796.011 168.046.202.034

177.638.796.011 168.046.202.034

THUYET MINH BAO CAO TAI CHiNH (Tip theo)

Nam nay N5m trutc

2.2.4. Dkr phOng rUi ro cho vay VND VND

a. Dv phOng chung

- S6 du dau Icy 749.471.764 • 636.719.214

Dr phOng rUl ro trich lap trong Icy 184.513.411 112.752.550

- SO du cu6i ks, 933.985.175 749.471.764

Nam nay Mm trut 2.2.4. Dv phong rili ro cho vay VND VND

Ii Dv phOng cy thO

- S6 du dau ky 16.810.762.021 17.661.329.707

- Dv phOng rill ro trich lap trong Icy 4.000.162.299 -1.724.115.961

Hoar) nhap dv phOng rill ro trong kY 1.090.355.70 152.664.068

SO city pining cla sir dung de xir ly rill ro 9.124.733.643 2.422.019.579

SO du mil ky 10.595.834.888 16.810.762.021

3. Phai thu elm khach hang

Nam nay Mm trick

VND VND

3.1. Cac Khoan phai thu cfia khach hang co Mai gian thu hM khong qui 12 thing k tir thiri DiO'm 1.229.744.812 4.851.149.079 ban cao

a. Phai thu lai tien girl, lai cho vay 1.045.143.477 3.036.184.287 d. Phai thu phi boat deng nhan fry thac, phi guar' 1'

184.601.335 1.814.964.792 hop von

COng 1.229.744.812 4.851.149.079

11

QUV niku PHAT TR1EN OAK LAIC St 13 Quang Trung, TP Buon Ma Tha tinh Dak Lak

Bao cal) tai chinh Cho nam tai chinh ket thitc ngay 31/12/2017

THUYET MINH BAO CAO TAI CHINH (Tip theo)

4. Tra &wok cho ngtrol ban

MAU: B09 - MOP

SO cu6i nam SO du nam

VND VND Cty CP tu van CTXD Dong Sang - CN Da Nang 475.081.000 Trung tam Quy hoach xay dtmg 472.000.000 Cty CP Wu ttr xay dtmg va Du 10 8.410.571.300 Cty TNHH Phil Huang 9.734.040.300

Cac d6i Wong khac 1.140.205.000 24.205.000 19.284.816.600 971.286.000

Cac khoan phai thu khac

S6 cu6i nam St din nam

VND VND Phai thu phi img van 111.864.528 314.195.171 Cac khoan phai thu khac 182.839.000 159.561.152 Tam ung 24.375.051 30.369.981 Cam 66, the chap, k9 guy', k9 cage 1.575.660.000 COng 1.894.738.579 504.126.304

6. Tang, giam raj san co d!nh hun hinh

Nha cira,

vat kitn frac

May mac,

thitt bi

Hwang tian VT, Thiet bj, dung

TB truytn dAn cy quan 19 Tamg cOng

VND VND VND VND VND

NGUYEN CIA

St dr din nam

Tang trong nam

Clam trong nam

2.420.916.303 35.130.000 866.778.460 249.382.000 3.572.206.763

St du cuoi nam 2.420.916.303 35.130.000 866.778.460 249.382.000 3.572.206.763

GIA TRI HAO MON LUI KE

St thr dau nam

Tang trong nam

- Trich khau hao

Clam trong nam

1.034.539.256

91.029.084

91 029.084

23.698.793

5.018.568

5.018.568

825.798.187

11.325.900

11 325.900

233.094.557

8.166.396

8.166.396

2.117.130.793

115.539.948

115.539.948

St du cuti nam 1.125.568.340 28.717.361 837.124.087 241.260.953 2.232.670.741

GIA TRI CON LAI

St du &au nam 1.386.377.047 11.431.207 40.980.273 16.287.443 1.455.075.970

So dir can nam 1.295.347.963 6.412.639 29.654.373 8.121.047 1.339.536.022

- Gia tn con lai cuOi nam cim TSCDHH da thing de the chap, cam c6 dam bao cac khoan vay: Thong cO.

- Nguyen gia TSCD cued nam da khAu hao het nhtmg van con sir clang: 984.721.260 VND

7. Tang, giam tai.san Co dinh.v6 hinh

Tai san ct dinh v6 hinh la phan mem may vi tinh vài nguyen gid va khan hao ICy Ice tai ngay 31/12/2017 Ian Mgt la: 99.000.000 VND va 20.332.258 VND (Trong do khan hao trong nam la: 19.800.000 VND).

12

QUI DAU TU.PHAT TRIEN DAK LAK S6 13 Quang Trung, TP Bu6n Ma Thu6t, tinh Dak Lak

Bdo cao tài chinh Cho nam tai chinh kat thtic ngay-3 1/12/2017

THUYET MINH BAO CAO TA! CHiNH (Tip theo) MAU: B09 - DTDP

Bat don san du ttr

Khoan mug SO du ky Tang trong kt Giim trong kt Si cutii kji

Rh Ong sin din tir cho thue

Nguyen gia

- Ca so ha fang 4.827.000.000 4.827.000.000

Gid tri hao mOn lay ke

Gia tri con lai

- Ca sa ha tang 4.827.000.000 4.827.000.000

Quy c6 ghi nhan tang bat dOng san (tang t thi hanh an) vOi nguyen gia 4.82 7.000.000 VND, tuy nhien Quy chua thoc hien chuyen giao quyen so. hdu dôi voi bat dOng san nay.

Chi phi san xuat kinh doanh dang

St; cuta nAm S6 dau nam

a) Chi phi san xuAt, kinh doanh dO dang

Do An Rat trial; Nha 0 xa hOi (*)

Gia g6c (VND) Giá tri cO the thu hi Giã gtic (VND) Gia tri co the thu h6i

17.722.710.388 17.722.710.388 856.001.637 856.001.637

17.722.710.388 17.722.710.388 856.001.637 856.901.637

17.722.710.388 17.722.710.388 856.001.637 856.001.637

(*) Trien khai do an theo guy& clinh phe duyet do an dau tu s6 22 83/QD-UBND naay 02/08/2 01 6 cila UBND tinh Dak Lak.

NOi dung va quy m6 clan tic xay thing: Do an Phat trien nha 0 xa h0i dOc lap cho can b0, COng chdc, vien eh& dirge xay (Jong [al Khu quy hooch clan cu Km4-Km5, phu6ng Tan An, Tp. Blain Ma ThuOt. T6ng dien tich dat thoc hi'en do an: 15.435,9 m2 (giai doan 1 sir dung dat 10.290,60 m2).

NhOm do An: NhOm B

Loai, cap cifing trinh: NM 0 chung cu cap III

Temg mac clau tic etia do an: 1 05.044.00 0.000 VND

Ngu6n von (tau tic: von Nha runic ngoai ngan sach.

Chi phi xay clung co ban do. dang

SO cuoi nam

VND

SS dau nam

VND Sun chira try sty lam viec

COng 3.573.486.312

3.573.486.312

Nhan ay lilac, nhan hop von cho vay

86 dtr du nam SO nliAn trong nam SO dA giai ngan

trong näm 86 du. cu4i nam

wan nhAn fly that Ong von 10.061.390.000 141.393.640.000 112.838.644.000 38.616.386.000

- Quy phat trien dat tinh Dak Lak 10.061.390.000 141.393.640.000 112.838.644.000 38.616.386.000

10.061.390.000 141.393.640.000 112.838.644.000 38.616.386.000

13

QUi DAU TVPHAT TRIEN OAK LAK Bac) ctio thi chinh S6 13 Quang Trung, TP Buon MI ThuOt, tinh Dak Lak Cho nam tai chinhlth thilc lay 31/12/2017

THU VET MINH BAO CAO TAI CHINH (Tip theo)

MAU: B09 - DTDP

Thus va cac khoin phai nOp Nha ntrik

SO do &au nam Stphãinptrong dä nap trong

nam niim SO do cutii nArn

Thu e thu nhap doanh nghip 12.800.994 265.704.347 203.466.761 75.038.580 Thu 6 thu rthap cá nhan 6.715.641 133.848.129 130.152.558 10.411.212 COng 19.516.635 399.552.476 333.619.319 85.449.792

Phai tra khac

s0 cad n5m St; au nam VND VND

Phai tra hoat dOng nha ny Mac 9.374.071.845 3.200.000.000

- P&P ty-ci van ling Quji- Ph& trian &it tinh Oak Lak 9.283.000.000 3.200.000.000

- trci phi zing van Qui? Phat trian clot tin ii Oak Lair

91.071.845

NhQn k quj,- rnôi truang 12.437.659.889 9.547.466.883 Tian gni 'thong kji ban 40.440.779 40.032.923 Trail gai 5% cha guy& Man 952.000 952.000 Tien gui 5% Ban hanh C6ng trinh 3.307.537.483 2.912.2,58.133 Phai trã phai nOp khac 1.407.038.500 _ 827.921.000 Cling 26.567.700.496 16.528.630.939

14

QUI DAL TriPHAT TRIEN DAK LAK Bao cao tãi chinh SO 13 Quang Trung, TP Buein Ma Thuet, tinh Dal< L'ak Clio nam tai chinh ket thCic ngay 31/12/2017 '

THUYET MINE! BAO CAO TAI CHINE! (Tip theo)

MAU: B09 - DTDP

14. Bien dOng von cha sO. hfru

Vi'm gap ciia chii st hint

VND

Quy dau ttr phat triOn

VND

Qu5% dy phong tãi chinh

VND

Quy khac thuOc vtni din so. hum

VND

Loi nhuan chum phan phOi

VND

TOng cOng

VND SO du tau nam trate 191.499.903.347 40.723.836.301 4.578.338.254 236.802.077.902 Tang vein trong Mtn 8.500.096.653 (8.500.096.653) Tang khac 4.578.338.254 4.578.338.254 Lai trong nam 10.566.827.170 10.566.827.170 Trich quy trong nam 8.793.763.453 1.056.682.717 (9.850.446.170) Quy thuang ban dieu hanh (219.878.000) (219.878.000) Clam khalc - (4.578.338.254) (4.578.338.254) Giam do dieu chinh thue TNDN nam 2014, nam 2015 (365.878.498) (40.653.166) (406.531.664) Trich guy KTPL (496.503.000) (496.503.000) SO du cuti nam trutc 200.000.000.000 40.651.624.603 5.594.367.805 246.245.992.408 Lai trong nam 12.137.993.673 12.137.993.673 Inch quy trong nam (*) 10.511.063.306 1.213.799.367 (11.724.862.673) Trich quy KTPL (*) (413.131.000) (413.131.000) So du cuOi nam nay 200.000.000.000 51.162.687.909 6.808.167.172 257.970.855.081

(*) Quy tom phan phoi lgi nhuan nam nay theo Theng to 28/2014/TT-BTC ngAy 25/2/2014 ciia BO Tai chinh Inning dan co die quan ly tai chinh cüa Quy clau tic clia phocmg. Vic phan phei nay chin doge ca quan chire nang phe duyet..

•

15

QUi MU Tif PHAT TRIEN DAK LAX S6 13 Quang Thing, TP Ban Ma Thu(A, tinh Oak Lak

Bao co thi chinh Cho nam talailnh ket tac ngay 31/12/2017

THUYET MINH BAO CAO TAI CHINN (Tiep theo) MAU: B09 - DTI*

15. Cac khan MIS ngai Bang can 861 ke tan

56 cutii nAm 56 clan nam

VND VND Tai sari nhan the chap 485.165.739.766 505.621.568.191 Lai cho vay chua thu cOa Quy 33.657.288.607 41.061.994.986 Ng phai thu kh6 861 da xt119 60.784.395.221 38.073.099.918 - N(7 khdi clei dei Ali khew 672.094.427 672.094.427 - Nq kho den dei ni - Nq gac 28.282.065.376 19.938.352.172 - Nq kith dei dd xit 1); - Nq leil 31.830.235.418 17.462.653.319 Nq gOc, phi Ong von phai thu t& hoat Ong nhan tly thác 192.070.382.224 218.387.907.506

- Ncrgeic 190.007.996.000 217.030.021.000 - Phi zing 1,417 2.062.386.224 1.357.886.506 Gang 771.677.805.818 803.144.570.601

VI. THONG TIN Bet SUNG CHO CAC KHOAN MDC TRINH BAY TRONG BAO CAO KET QUA HOIST DONG KINH DOANH

I. Thu nhap lai than

Nam nay Nam truck

VND VND

1.1. Doanh thu than liii cho vay

Lal tien lai cho vay 15.918.834.461

15.918.834.461

14.518.560.270

14.518.560.270 Thu nhap thuan 15.918.834.461 14.518360.270

Thu nhap than tir hoyt dOng dich vy

Nam nay

VND

Nam trut

VND 3.1. Doanh thu than hot Ong dich vy: 2.682.937.129 2.269.499.306 a. Doanh thu phi nhan ay that, than ligp vOn 2.682.937.129 2.269.499.306 3.2. Chi phi hat Ong dich en: 2.998.666 34.549.700 a. Chi phi hot diang nghiep vy khac 2.998.666 34.549.700 Thu nap than 2.679.938.463 2.234.949.606

Chi phi hoot clang kinh doanh

Nam nay Nam fru&

VND VND Chi phi nhan vien quail 19 4.551.955.001 4.381.773.652 Chi phi vat lieu, (16 dOng van pang 178.749.330 128.300.961 Chi phi khau hao [Ai san 135.339.948 139.287.471 Chi phi dy phong (969.415.507) - Thue, phi vã le phi 3.000.000 3.000.000 Chi phi dich vy mua ngoai 213.037.540 285.063.434 Chi phi bang tien khac 618.698.000 622.436.774 COng 4.731.364.312 5.559.862.292

16

QIJY DAu TU

HAT TRIE:NI DAtt-

DAU PHAT TRIEN DAK LAK Bao cdo tai chinh So 13 Quang Trung, TP Bain Ma Thuat, tinh DAk Lak Chcinam tai chinh lc& than ngay 31/12/2017

THUYET MINH BAo cAo TAI CHINN (Tip theo)

MAT): B09 - DTDP

Thu nhAp thuan khac

Nam nay Mm truck

VND VND 7.1. Thu nhap Muth; tit hogt &Ong !attic 2.288.477.729 1.525.649.750

b. Thu nhap thuan khac 2.288.477.729 1.525.649.750 -Ng gac va nolãi da ,o5a thu hOiclugc; 2.288.477.729 1.525.649.750

7.2. Chi phi khac 27.000.000 162.617.098 b. cacIChoan chi phi khac 27.000.000 162.617.098 - Chi an phi, le phi thi hanh an 27.000.000 159.817.098 - Chi phi cho viec thu hal ng xAti 2.800.000 Thu nhAp thuan 2.261.477.729 1.363.032.652

Chi phi thud thu nhAp doanh nghiep

Mm nay Mm trunt

VND VND

Thud thu nhAp doanh nghiep phai nap cho nAm hi'en ti

Tang thu nhAp 20.890.249.319 18.313.709.326

Doanh thu mien thud 15.576.162.388 1.2.200.736.863 Tilt: Cac khoan 16 nam nu&

Qng: Chi phi khang clugc khAu nit

Doanh thu chin thud 5.314.086.931 6.112.972.463

Thud suât thud thu nhap doanh nghiep 5% 5%

Thud thu nhAp doanh nghiep 265.704.347 305.648.623

Thue thu nhap doanh nghiep tang them

Thue thu nhAp doanh nghiep phai nap 265.704.347 305.648.623

VII. THONG TIN KHAC

I. Sy kin phat sinh sau ngay ket tithe niEn da ke loan

.Khong ce str kin quan Wing nao phat sinh sau nãy ket thfic nien de ké toan yeti cu phai dieu chinh hay ding bo trong bao cao tai chinh.

2. Thong tin so sinh

So lieu so sanh dugc thy theo só lieu Bao cao tai chinh nam tru Kiem toan vá Tu van thue ATAX.

oan bed Cling ty TNHH

Nguyen Thi Lien DAng Tan Trong

Le Tan Phutc Nguai 141) &du ICI Won trufmg Gicim clac

&ton Ma ThuOt, ngay 28/3/2018

17