cdNc rY co pnAN DITN GrA LArDia chi:l14 Trudng Chinh - TP Pleiku - Tinh Gia LaiDiQn Thoai :0593823604 Fax: 2593826365Email: info@geccom.vn Website: http://www.geccom.vn

/7\7r\

BAO CAO TAI CHINTI RIENG7V

QUY 4 NAM 2016

Gia Lui, thdng 01/2017

cdNc rY cP DrEN GrA LAr114 Trucrng Chinh, P" Pht D6ng, TP.Pleiku,

. Mausiisol-DNr Ban hdnh theo Th6ng rr s6 200,20 I 4 TT-BTC

Ngdy 22/12/2014 cua Bo Titi chinh)

tlnh: VND

nANc cAx DoI KE TOANTgi ngdy 31 thdng 12 ndm 2016

/'//-/ o

i,'':/,n,lrl

'\2

TAI SAN Mi sd TM s6 cu6i t<i, 56 tl6u ndm

(l) (2) (3) (4) (s)

A-TAI SAN NGAN HAN 100 212,265,616,359 317,351,323,260

L Tidn vh cfc khoin tucrng ttuong ti6n ll0 v.01 9,775,299,410 15,715,290,957

1. Ti€n lll 9,115,299,410 7 ,7 15 ,290 ,9 57

2. Chcl<hohntuong duong ti€n lt2 8,000,000,000

II. DAu tu tii chinh ngdn h4n 120

III. Cic khoin phii thu ngin h4n r30 193,423,704,468 297,966,888,007

1. Phai thu ngdn han cira khdch hdng 131 Y.02a 63.764.131.425 12,196,697,763

779,538,43s

l7l,343,858,552

2. Trhtruoc cho neudi biin nsdn han )z 698,398,556

3. Phai thu vC cho vay ngin h4n J) V.03a '79,343,858,552

4. Phai thu nsdn han kh6c 36 Y.04a 49,970,337,089 51 q75 \)\ )4)5. DU phdng phii thu ngdn hpn kh6 ddi (x) JI (354,887,284 (354,887,284

6. Tiri sdn thi6u cho xu lV 39 1.866.130 )6 155 )Aq

IV. Hdrng tbn kho 40 9,345,687,349 3,456,192,348

3.456.t92.348l. Hdng t6n kho 4l v.05 9,345,687,349

2. Du phdng giam giri hdng ton kho (*) 49

V. Tii sin ngln h4n kh6c 50 380.925.132 212.951.948

l. Chi phi trd trudc ngdn h4n )l V.09a 321,615,132 153.641.948

2. Thu6 GTGT duoc kh6u trir 52

2. Thu6 vd c5c khoAn kh6c phdi thu Nhd nu6c 53 v.l2b 59.310.000 59,310,000

B. TAI SAN DAI HAN 200 1,205,410,012,019 I,254,925,759,126

L Cfc khoiin phii thu dii h4n 2r0 27,1 68,1 83,500 14,861,947,204

l. Phai thu vd cho vay ddi h4n zt) v.03b 26,477,000,000 14,867,941.204

831,723,930,190

2.PhAi thu ddi han kh6c 216 691,183,500

II. TAi sin cii dinh 220 790,504,846,8231 Tdi sin c6 dinh htu hinh 221 v.07 786,389,400,284 827 ,631 ,3 10,333

- Nguy6n gi6 222 1,043,073,248,116 | ,034 ,383 ,642,47 1

(206 ,7 52,332,138)- Gi6 tri hao mdn lu! k€ (*) 223 (256,683,847 ,832)2. Tdi sAn c6 dinh vd hinh 227 v.08 4 115 446 \7q 4,092,619,847

- Nguy6n gi6 228 4,669 ,t I 8, 1 84 4,480,n 8,1 84

- Gie ffihao mdn lu! kd (*) 229 (553,611,645) (387,4e8,331)

III. Bdt dQng s6n tlAu tu 230

V. Tdi sin d& dang dii h4n 240 v06 5,786,192,113 897.791.900

. Chi phi xdy dpg co bdn dd dang 1A') 5.786.t92.1t3 897 .791,900V. DAu tu tlri chinh ddi han 250 367,612,290,529 390,086,190,925

. Ddu hr vdo c6ng ty con 251 v.10 36',7 ,512,283,841 3 89.295.000.63 8

2.Ddutu g6p v6n vdo dcm vi kh6c z)J t 00,006,687 791 r90 187

3. DU phdng ddu tu tdi chinh ddi han (*) 254

VI. TAi sfrn dhi h4n khSc 260 14,338,499,055 17,349,899,617L Chi phi trd trudc ddi h4n 261 v.09b 14,338,499,055 17 ,349,899 ,617TONG CONG TAI SAN (270:100 + 200) 210 1,417,675,629,379 1,512,277,092,996

NGUON V6N IlI0 s6 TM 56 cu6i ki Sd diu nam

C. NO PHAI TRA 300 4?3.670,018,389 706,129,397,618

. Nq ngln hgn 3 0 t 05J52,667,291 189,757,378,714

l. Phdi tri nguUi b6n ngin hpn V,lla 5,574,321,662 6,249,247,443

2. Nguli mua trl tiAn trudc ngfn hqn J a | ,77 1,504,31| 698,424,000

3. Thud vi cAc khoAn phAi nQp Nhl nudc J J V,l2a 8,324,334,468 ** L4r?09,lo3,9l54,242,976,0104.M,l'e

"soqllqo d$e J 4 4,953,202,916

5. Chi phl phAi tri ngin han 3 5 V.l3a 439,681,791 2,837,535,',1'19

3 6

L!!tt4t!to ti6n dg kd hoech hqp rtdng xdy dung 3 t

,6. Doanh thu chua thgc hi€n ngan han J 8 928,624,000

7. PhAi ta ngin hp kh6c J 9 V.l4a 40,561,014,567 52,216,606,521

8. Vay vA nq thu€ rAi chlnh ngan hgn 320 V.l5a 31,210,864,061 | 03,804,830,556

9. Qulkhen thu&ng phric lgi 322 5,690, I 19,5 l5 5,498,654,490

II. Ng dti h6n 330 368,317,351,098 516,972,018,934

l. Phei ti nguli bdn daihan 331 v.r tb I 66,63 0,35 I 275,307,039

2. Doanh thu chua thgc hiQn dei han 336 V.I6 62t,468,000

3. Phai fii dAi han kh6c 337 v.14b 177,155,556,544 194,143,172,817

l. Vay vd ng thu€ tAi ch{nh dAi han 338 V.I5b 189,463,195,957 -Jl2-sir.ll?'oi8-13. Qu! phdt tri6n khoa hgc vi cdng nghp 343 910,500,246

D -vON cntr soHUu 400 944,005,609,989 865,5471685,338

I. Vdn chri s& hiiu 410 v.l7 944,005,609,989 865,547,685,338

l. V6n edp cta chri sd htlu 4ll v.l7 744,903,390,000 744,903,390,000

- C6 phi6u ptrd ilr0ng c6 quy6n bi6u quy6t 4l la 744,903,390,000 744,903,390,000

2. Thdne du v6n cd phAn 412 v.l7 1,980,358,653 1,980,3 5 8,653

3. QuV tliu nr phdt tri6n 418 v.r7 2 1,1 93,08 1 ,522 18,782,788,56?

4. Lqi nhuan sau thu6 chua phan phdi 421 v.17 t75,928,779,8t4 99,88t,148,1 | 8

- LNST chua phtn pn6i Iny tE tl6n ct6i ky trudc 42la 99,227,461,261 99,881,148,1 lE

- LNST chua ph6n ph6i kj ney 42lb 76,?01,318,553

IONG cONG NGUON vON (440 = 3oo + 4oo) 440 r .417.675.628.378 1,572,277,082,986

NGIJfi tAP ff'-l2IEI

rf! roAN TRUdNG6,rhfuWWtMn

O.thdng,0l ndm 2017AM I}OC

G GIAMOdC

coxc TY cP DIpN GrA LAII 14 Tru&ng Chinh, P. Pht Ddng Tp.pleiktl tinh

trtiu sd no2r-nx(Bon hdnh theo Th6ng u sd 200t2014fi-BTC

Ngay 22/12/2il a cua Bf Tdi chinhl

tinh:

BAo cAo xfr euA Ho4,T DQNG sAx xuAr KINH DoANH

Quf IV ndm 2016Don L'NI)

r*re "fny k u ntrm ttdn cu6i quf nlyI:i:' .-

. Ntrm nry,' . Nfm 6ufc ,:'...ji,NIm'irai NIm trufc

Doanh thu bAn hdng vA cung cAp dich vy I vt.0t 83,493,703,269 72,686530,882 2A6,495,931,86& t84,392,347,512

CAc khoan ginm trL doanh thu 2

3. Doanh thu thuln ve ben hAng vd CCDV l0 83,493,703,269 72,686,s30,8&2 206,495,931,868 t84,392,347,512

4. Ci6 v6n hing b6n ll vI.02 33,68r,E16,829 35,004,955,5E4 108,'164,997,681 I 04,454,069,1 85

5. Lgi nhufn gQp vi ben hAng vA CCDV 2A 49,t11,8E6,440 37,68 1,575,29t 97,7J0,934,187 79,938,278327

6. Doanh thu hopt dgng tdi chinh 2l vL03 49,774,028,541 81,605,977,t08 77,186,278,255 10t,547,323,132

7. Chi phl tAi chlnh 22 VI.O4 2,350,706, lJ6 8,744,t66,762 35,653,E32,094 28,277,386,615

- Trong il6: Chi phi ldi vry 23 4,676,426,426 9,029,876.791 29.246,988,880 28.266,647,391

8. Chi pht bdn hlng 25 1,205,600 124,101,957

). Chi phl qunn tj doanh nghiQp 26 9,6 r2,653,6?0 5,987,838,442 35,4r8,r96,046 28,268.330,378

l0 Lqi nhu$n thuAn tS ho4t ilQng kinh doanh 30 87,121J49,555 10,1,555,547,202 103,72I,082J45 t24,939.E84,466

I l. Thu nhfip khAc 3t u.05 1,387,848,5t3 1,575,542,798 5,059,7?7,060 5,1 58,058,646

| 2. Chi phi khAc 32 vt.06 1,805,427,555 6t1,149,485 4,266,472,270 4,08 t, t 58.987

13. Lgi nhufn kblc 4A (4t7579,042l' 96t,793Jt3 ?93J04,790 1,076,899,659

t4. Tdng lqi nhu$n k6 toSn trudc thu6 50 86,703,770,513 t05,519J40,5I5 t04514J87,135 126,016,784,125

15. chi phl thuc TNDN hien hnnh 5l 2,813,955,E81 4,1 87,973,986 3,811,057,r l5 7,152,441,854

t6. chi pht thu6 TNDN hosn lei <)

7. Lgi nhufn ssu thu€ TNDN 60 VI.OE 83,889,814,632 r0rJ3r366529 100,703"330,020 I18,864"342,271

E. Lai co bdn tren c6 phi6u (r) 70 r,r08.39 |,089,66 1,284.82 |,32t.87

19. Lai suy gi6m r6n c6 phi6u (t) 7l

Ncrt&LaP xfroAnrnudxc

rf ro N TRUdNG

0 thdng0l ndn20l7

p6c

ffi,-.1 (

=\\*\

% .e* g{/',amg

c0xc ry cd pnAx DrEN GrA LArI l4 Truong Chinh, P. Phn D6ng, TP.Pleiku, tinh Gia Lai

. Ilius6sol-oN(Ban hdnh the 014/TT-8TC

Ngay Tiichinh|

gAO CAO LUU CHUYEN TIEN TF( Theo phrang phdp gidn fiAP)

Tgi ngiy 31 thdng 12 ndm 2016

I

Donvitfnh: WD

Chl tituMEso

Nim nay Ntrm trudc

I ) 4 5

I. Lrru chuvSn ti6n tir hoat d$ne Kinh doanh1. Loi nhuin trufc thu6 01 104514J87,135 126rOt6r7E4rlZ?

2. Didu chinh cho c{c khoin 3.450.67I,951 (44,748,727,597).

'KhAu hao TSCD a2 50.393,055,950 29,018,803,09q

C6c khoin du nh6ns 03 (3s2,409A53)

- Lai, l5 chenn tecl by giA h5i do6i chua thuc hi€n M (2r8,938) (6,610,16?)

- Lei, 16 tt hoat tlQng dAu hr 05 {77,189,153,941) (l0l,675,158,40?.1

Chi phl ldi vay 06 29,246,98J!,88Q 28,2b6,64'l,5:J_

Cdc khoan tli€u chlnh ktr6c 07 1.000.000.000

3. Lai 16 tir HDKD tru6'c nh0ns thav d6i v6n luu dsne 08 t07.965.059.086 81,268,056,528

TIns silm cAckhoin nhAi thu 09 (24,891,862,977) Q9,377,356,828

l0 (5.889.495,001 lA4Lgillk6 hi

"uy phai 14 Thu6 TNDN phli noD II (27,108,800,350)

T' iim chi nht fri fnrdc t2 2,843,427,378 1,616,056,7UU

t4 (32,879,152,243) (30,420,671,276)

- rnue-tnu *4p doanh nghiQp dit ngp l5 ( 12,359,855,848)

fTffi th" kh6" tu hoat d$ng kinh doanh l6 1,051,414,329

t7 (636,180,610 (4,437,747,539)

ffiitQnglinndoanlt 20 8,094,553,761 _!!!,1E A8r0Is)II. L- .h"yiltit" ti. ftotl aqng tliu tut.-;6"

"hldErn*tfi'L xn rsco zr {8,526,988,9661 (33.J3UJ34,r12)

2. Ti€n thu tir TL, nhugng b{n TSCD vA cdc TS dni han k}6c 22 1,t49,201,479

:.TGn chi cho vay, mua cdc c6ng cg nq cfia dsn vi lih{c 23 $8,na,792,797], (36,985,7 10,3 8 |

;;#;;;T* "h"-'^' hrn lai c6c c6ne cu ns crla <lsn vi kh6c 24 r 98.863.000.000 ?8,?99,547,889

25 fi2.485.000.000 (9,294,198,545

26 18,213,189,000

rhrr lii ch tuc vd lqi nhuan chia 27 55,148,897,806 ?5,400,756,481

ffinsiliutu 30 194,829,1 16,043 93,952,057,761

g tli chfnh chi sf hiht

l. v6n g6P cuaCSH 31

han. dAi han nh6n dusc 33 306,194,064,255 155,986,399,658

riAr cti t A no s6c 34 (515,697,310,871 Q65,9?3,'154,930"

cA tr'rc lci nhuAn dC tri cho ch0 sd hilu 36 (20,556,179) (51,642,0001

Lnt u , tt,uio ra, nogt ag!89!:!!!! 10 (209,523,802,795) (109,989,008,272)

Luu ch thuAn trongli"l] t*' n''.*s tiAn diu

50 (6,600,132,988) (26,418,798,526)

60 15,715,290,957 42,133,654,622

d6i r,i Pia h6i do6i d6i ire 6l I4l,44l 434,861

ti€n cu 70 9.410 15,715,290,95?

nE roAr rR{toNG/

t/:

l"tEl

\

NGT/d LAT./t^l^/u

q,fhfuhw,,y u'ttim

CONG TY Co PHAN DIEN GIA LAII 14 Trudng Chinh, Phudng Phir D6ng, Thenh ph6 Pleiku, Tinh Gia Lai

BAO CAO TAI CHINHCho k) bdo cdo kiit thtic ngdy 3l /l 2/20l6

nAN THUYET MrNH nAo cAo rAr cHiNH(Cdc Thuyilt minh nay td b0 ph|n hqp thdnh vd c,in duoc dpc d6ng thdi v6i cdc Bdo cdo tdi chlnh)

I. D{c di6m ho4t ilQng

1. Ifinh thrbc sO hfta viin:

ggi tit ld "Cdng ty") duo. c thdnh lfp tr€n co so cii phAn h6a Cdngty Eign Gia Lai theo Quy6t dinh s6 82l/QD-UBND ngdy 011612010 cria Chri tich Uy ban NhAn ddn TinhGiaLa| C6ng ty.ld <lon vi hpch tor[n <lQc lflp, hoat clQng sin.xuAt kinh doanh theo Gi6y chring nh4n tl6ngkf kinh doanh s5 SgOOttt2l3 ngity 09/09/2010 (thay tt6i nn tnri 10 vdo ngdy I lllll20l5) vd gi6y x6c;. .^nhdn v€ viQc thay d6i thdng tin tl6ng ky doanh nghipp ngiry 25/0512016 do Sd KC ho4ch vd DAu tu tinhGia Lai cip,LtQtDoanh nghiQp, DiCu l€ C6ng ty vd c5c quy tlfnh philp ly hiQn hdnh c6 li6n quan.

2. Ngdnh ngni *inh doanh ch{nht.. S6n xuAt truy€n tAi vd phdn ph6i <tiQn;

. Lap dat hg th6ng <ii€n;

. B6n budn m6y m6c, thi6t b! vd phg tung m5y kh6c: Mua b6n xu6t nhdp khAu m5y m6c thii5t bi di6n,thi6t bi co diQn, thi6t bi cdng nghiQp, tlQng co diQn, m6y bi6n th6 vd c6c vflt liQu ttiQn kh6c; M5y m6cttritit'Ui di3 sri dpng cho s6n xu6t c6ng nghi€p, thuong mpi, khai kho6ng, x6y dyng, thi6t bi m6y vdnphdng.

Xdy dlmg c6ng trinh elulng sit vi ttulng bQ: Xdy dpg c6ng trinh giao th6ng <lucrng b6;

XAy dgng c6ng trinh k! thuf,t ddn dpng kh6c: XAy dpg c6ng trinh cdng nghiQp, thriy cliQn, xdy dgngtlfp tl6, tllp tlucrrg vd ciic c6ng trinh khSc;

Xdy dyng c6ng trinh c6ng ich: Xdy dpg cdng trinh thfiy lqi;

XAy d1mg nhd c5c loai;

Ho4t ttQng kii5n tnic vd tu v6n k! thuft c6 li€n quan: Tu v6n kh6o s6t, thi6t kt5, thi cdng c6c c6ng trinhthriy tliQn vira vd nho; Tu v6n tflp dy 5n, khio s6t, thi6t k6 thi cdng tluong dAy vd tram bitin 6p (c6 c6pttiQn 5p tt.110KV tro xu6ng); Gi6m s6t thi c6ngxdy dpg c6ng trinh thriy cliQn vria vd nh6, elucrng ddyvd trAm bi6n 6p (c6 cdp diQn 6p tu 110KV trd xu6ng); Tu v6n qu6n ly dg 6n xdy dgng cdng trinh;

Kinh doanh U6t a6ng sin, quydn sri dgng tt6t thuOc chri sd htu, chri sri dpng hodc <li thu6;

Cho thu€ xe c6 d6ng co;

Cho thu6 mdy m6c, thii5t bi vd tt6 dr)ng hiru hinh khSc: Cho thu6 m6y m6c vd thi€t bi x6y dung vd k!thu{t d6n dung khdng kdm ngudi <li6u khi6n; Cho thu6 mriy m6c vd thi6t bi vdn phdng kh6ng kdmngudi tli€u khi6n; Cho thu6 m5y m6c, thi6t bi vd dd dirng hiru hinh kh6c chua phdn vdo dAu clucr. c sridung nhu hdng h6a trong kinh doanh;

Ho4t ttQng dich vu tdi chinh khSc chua tluoc phdn vdLo dAu (trir b6o hi6m vd b6o hi6m xd hQi): DAu tutii chinh;

Ho4t ttQng xAy dUng chuy€n dung kh6c: Cho thu6 mily m6c vd thi6t bi xdy dyng vd k! thu4t d6n dsngkdm ngudi tli6u khi6n;

Hoat ttQng tu vAn quin lj: Tu v6n quin ly doanh nghiQp (Kh6ng bao g6m tu v6n ph6p lu6t, thu6, k5to6n, ki6m to5n, lfp hinh m6y vi tfnh, quing c5o, nghi0n cr?u thi trudng vd thdm dd du ludn, mdi gi6ilao d6ng, gi6i thiQu viQc ldm, dich vU h5 trq gi6o duc);

opi m6y m6c, thitSt bi diQn; m5y m6c, thit5t bi phscsria chta m6y vi tinh, thi6t bi ngo4i vi, thi6t bi li6nhdn vd gia dinh kh6c);

Lhp dltmSy m6c vd thi6t bi c6ng nghiQp;

SAn xu6t md to, mly phfut,bi€n tht5 ttiQn, thit5t b! phdn phOi va <li€u khidn rti€n;

a

a

t{

2

I

io

a

a

o

a

a

a

a

CONG TY Co PHAN DIFN GIA LAI .

114 Truong Chinh, Phuong Phn D6ng, Thanh ph6 Pleik:u, Tinh Gia LaisAo cio r)r cniNn

Cho kj, bao cao kilt thuc ngdy 3 I / ) 2/20 ) 6

nAN THUvET MrNH BAo cAo rAr cHiNH (ti6p theo)(Cdc Thuyilt minh nay ld bQ phQn hqp thdnh vd cdn dwqc dgc ddng thdi vdi cdc Bdo cdo tdi chinh)

. H.oat tlQng chuyOn m6n, khoa hqc vd c6ng nghQ kh6c chua dugc phdn vio dAu: Cung c6p dfch vg tuvAn v€ cdng nghQ nhu tu vAn vd k! thuft di6n, tu vdn qu6n ly, v4n hirnh, b6o dudng, sta chira cric nhdmriy tliQn, m6y m6c, thi€t bi tlien;-', A. Ki6m tra vd phdn tich k! thu0t: Thi nghiQm, hiQu chinh thi6t bi <liQn, nhd m6y <liQn, dudng d6y vd tr4mbii5n 5p <ft5n l10KV, dAy chuy6n c6ng nghiQp; Thi nghiQm vat liQu c6ch cliQn, c6c logi m6u dAu c6ch<liQn vd d6u c6ng nghiQp;

3. Chu k] sin xuft, kinh doanh th6ng thudng: Uat AAu tir 01/01 dln 3lll24. CAu trfc doanh nghi6p:

Danh s6ch cic Cdng ty con:

C0ng ty CP DAu tu Eipn TAy Nguy6n

- C6ng ty CP Thny DiQn Gia Lai

- C6ng ty CP Thriy DiQn Thuqng LQ

- Cdng ty CP Thriy ctipn KOnh. B6c Ayun ha- C6ng ty TNruI MTV Xdy l[p vd Co <li€n Gia Lai

- Cdng ty TNHH MTV tu vdn vd Ph6t tri6n ndng lucrng Gia lai

Danh sich cic chi nhdnh trqc thuQc:

- Chi nh6nh C6ng ty CP DiQn Gia Lai t4i Chu Pr6ng

- Chi nhrinh C6ng ty CP Di€n Gia Lai t4i Ldm D6ng

- Chi nh6nh C6ng ty CP DiQn Gia Lai tai Hd Chf Minh

- Chi nh6nh C6ng ty CP EiQn Gia Lai t4i Mang Yang

- Chi nh6nh C6ng ty CP DiQn Gia Lai tai Ayun Ha

- Chi nh6nh C6ng ty CP Di€n Gia Lai tai Hu6

II. Kj'k6 toin, don vi tidn tQ sfr dung trong k6 tofnKj, k6 toSn ndm: nat aAu tir ngdy 0l th6ng 0l vd kt5t thfic vdo ngdy 31 th6ng l2 hdng ndm.

86o c6o tdi chinh vd c6c nghiQp vu kt5 toSn tlugc ldp vd ghi sO bing ddng ViQt Nam (VND).

[I. Chu6n mqc vir Ch5 .IO k6 todn 6p dgng

Cdng ty 5p dgng Ch6 dO kt5 toSn Vi6t Nam, ban hdnh theo Th6ng tu s6 20012014/TT-BTC ngdy2211212014 vd c6c ChuAn mUc k6 todn Vi6t Nam do BO Tai chinh ban hdnh theo:

- Quytlt ttinh sd l4gl2O}llQD-BTC ngiy 3l th5ng 12 ndm200l vA viQc ban hdnh b6n ChuAn muck6 to5n ViQt Nam (Dqt l);

- Quyt5t dinh sti 16512002/QD-BTC ngdy 31 th6ng 12 ndm 2002 v€ viQc ban hhnh s6u ChuAn muck6to6nViQtNam (Dst2);

- Qyyt5t dinh s6 234120031QD-BTC ngdy 30 thing 12 nim 2003 v€ viqc ban hdnh s6u ChuAn muck6 to5n ViQtNam (Dqt 3);

A. -.- Quy6t tlinh s6 l2l2005lQD-BTC ngdy l5 thSng 2 ndm 2005 v6 viQc ban hdnh s6u ChuAn muc ktltoSn ViQt Nam (Dcrt 4);

- Q.uVCt dinh sd 100/2005/QD-BTC ngiry 28 thhng 12 n5m 2005 v6 vi6c ban hdnh bon ChuAn muck6 to6n Vi€t Nam (Dqt 5).

Trang 2

c6NG TY Co PHAN DIPN GIA LAI .

I 14 Truong Chinh, Phudng Phir Ddng, Thdnh ph6 Pleiku, Tinh Gia LaiBAO CAO TAI CHINH

Cho kjt bdo cdo kAt thuc ngdy 3 I / I 2/20 I 6

nAN THUvET MrNH BAo cAo rAr cHiNH (ri6p theo)(Cdc Thuyiit minh nay ld b0 phfun hqp thdnhvd cdn dtgc dpc d6ng thdi vdi cdc Bdo cdo tdi chinh)

IV. T6m tit cic chinh sich k6 toin 6p dgng chri yiiu

1. Cdc logi tj gid h6i itodi tip dqrng:

ViQc ghi nhfn, ct6nh gi5 vd xir lj cric kho6n ch6nh lQch tj' gi6 cluoc thUc hi€n theo hu6ng d6n cria Th6ngtu s6 lTgl2OlzlTT-BTC ngity 2411012012 ct,r-BQ Tdi chinh. Theo d6, aOl vOi viQc thanh toSn clc khoAn

mpc tiAn tp c6 gtlc ngo4i tQ ph6t sinh trong ndm tdi chinh thi thuc hiQn theo ty gi6 thr,rc tti tai ttrO'i eiemph6t sinh giao dich ngo4i tQ cira Ng6n hdng thucrng mai noi C6ng ty c6 giao dich; d6i vdi viQc ctrinh gi6l4i sO du ngo4i tp cu6i ndm tdi chinh thi thpc hiQn theo ty gi6 mua vdo cfia Ngdn hdng thuong mai noiC6ng ty md tdi khoin c6ng b6 tai thoi di6m kt5t thric ndm.

Chdnh lQch f1i gi6 ngo4i tQ ph6t sinh trong lcj,vd do cl6nh gi6 l4i sti du cuOi t1, dugc phdn 6nh vAo kiit quA'ho4t tlQng kinh doanh trong kj,.

2. NguyAn ilic ghi nhQn cric khodn tiin vd ctic khodn tuong ttrong tiinTi6n bao gdm: TiAn m[t, tidn grii ngdn hing vd ti6n tlang chuy6n.

C5c kho6n tuong clucrng ti6n ld c6c khodn dAu tu ng6n h4n c6 thdi han thu hdi hoac drio han kh6ng quri 3th6ng kO tri ngdy mua, c6 kh6 ndng chuy6n ddi dA ddng thdnh m6t luqng ti6n x6c dfnh vd kh6ng c6 nhi€urrii ro trong chuy,5n d6i thdnh tiAn.

J. NguyAn tiic ghi nhQn cdc khodn ctiu tw tdi chfnh

C6c kho6n dAu tu vdo c6ng ty con, c6ng ty li6n k6t, c6ng ty li6n doanh vd c5c kho6n dAu tu tdi chinhkh6c <lugc ghi nh4n theo giri gdc.

Dy phdng <lugc lflp cho c6c khodn gi6m gildAu tu nt5u ph6t sinh t4i ngdy ktlt thric ni6n <10 k6 to5n. Vi€ctrich lflp dU phdng thUc hiQn theo hu6ng ddn tai Th6ng tu s6 22812009/TT-BTC ngiry 711212009 vdTh6ng tu s6 89/2013/TT-BTC ngity 2810612013 ouaBQ Tdi chinh.

C6c phuong ph6p k6 torin:- Phuong ph6p v6n chri sd htu : khoin rtAu tu tlugc ghi nh{n ban dAu theo gi6 g}c. Sau d6, gi6 tri ghi s6

cria khoAn clAu tu tlugc tli€u chinh tdng ho{c giAm tuong irng vdi phAn so hfr'u cua nhdddu tu trong ldiho[c l5 cria bOn nhfln dAu tu sau ngdy dAu tu. Khoin clugc ph6n chia tir bdn nh{n clAu tu phAi hachtoSn giim gi6 tri ghi s6 cria khoin dAu tu. ViQc ctiOu.chinh gi6 trf ghi s6 ctng ph6i duqc thUc hipn khilgi ich cria nhd ttAu tu thay d6i do c6 sg thay el6i v6n cht sd htu cira b6n nhQn dAu tu nhung kh6ngtlugc phin 6nh tr€n B5o c5o k6t qui hogt ctQng kinh doanh. Nhtrng thay ctoi trong vdn chri scy hDu cfiab6n nh{n <tAu tu c6 th6 bao g6m nhirng kho6n ph6t sinh tir viQc tt6nh gi5 lai TSCE vd c6c khoin dAutu, ch6nh lQch rj' gi6 quy il6i ngopi tQ vd nhirng ili6u chinh c6c chdnh lQch ph6t sinh khi hqp nh6t kintrdoanh.

- Phucrng p\6p gie giic: Ghi nhfln ban tlAu khoin dAu tu theo gi6 g6c vd chi hach to6n vho thu nhdp. tr€nB5o c6o k6t qui hopt tlQng kinh doanh khoin dugc chia ttr lgi nhu4n thudn lu! k6 cria bdn nhAn dAu tuph6t sinh sau ngdy dAu tu. C6c khoAn kh6c md nhd <ldu tu nhf,n du-o. c ngodi loi nhudn dugc chia duoccoi ld phAn thu h6i c6c kho6n dAu tu vd dugc ghi nhdn ld khoin gi6m trir gi6 gdc <tAu tu.

4. NguyAn ilic ghi nhQn cdc khodn nq phdi thu

C6c khoAn no phii thu ducr. c trinh bdy tr€n b5o c6o tii chinh theo gi6 tri ghi s6 cdc khoin phii thu kh6chhdng vd ph6i thu khric.Dg phdng ncr phii thu kh6 ddi the hiQn phAn gi6tridu ki6n bi t6n th6t do c6c khodLn phii thu kh6ng dusckh5ch hdng thanh to6n ph5t sinh t16i vdi s6 du c6c khoin phii thu tai thoi di€m k6t thfc ni6n tl6 k6 to6n.Vipc trich lpn dU phdng thUc hiQn theo hucrng d6n t4i Th6ng tu s6 22812009/TT-BTC ngiry 711212009 vdThdng tu sO 89/2013/TT-BTC ngity 2810612013 ctaBQ Tdi chinh.

Trang 3

CONG TY CO PHAN DIEN GIA LAI114 Truong Chinh, Phuong Phn D6ng, Thanh pht5 Pleiku, Tinh Gia Lai

BAo cAo rfu cniNnCho bjt bao cao kilt thilc ngdy 3 I / I 2/20 I 6

BAN THUvET MrNH BAo cAo rAr cHiNH (titip theo)(Cdc Thuy€t minh nay td bQ phQn hgp thdnh vd cdn duqc dpc d6ng thdi vbi cdc Bdo cdo tdi chlnh)

5. Nguyhn tiic ghi nhSn hdng tin kho

H.urg gi6 th6p hon gita gi6 g6c vd gi5 trf thuAn c6 th6 thgc hiQn cluoc. Gi6g6c h mua, chi phi chd bi6n vd c6c chi phi li€n quan tr.uc ti6p kh6c ph6t sinhtl6 c6 m vd tr4ng th6i hi6n tai. Gi5 tri thuAn c6 th6 thr,rc hi6n ld gi6 b6n u6ctinh tru tti chi phf u6c tinh d6 hoin thdnh hdng t6n kho vd chi phi u6c tinh cAn thitlt cho viQc ti6u thpchring.

Gi6 gOc hdng t6n kho dugc tinh theo phuong ph6p binh qu6n gia quyCn vd dugc h4ch to6n theo phucrngph6p kO khai thulng xuy6n.

Dg phdng gihm gi|hdng t6n kho <lugc trich lfp khi gi6 tri thuAn c6 th6 thgc hiQn duoc cira hdng ton kho.nh6 hon gi6 g6c. ViQc trich l6p dU phdng thlrc hiQn theo hu6ng d6n tai Th6ng fi s6 22812009/TT-BTCngiry 711212009 vd Th6ng tu s6 89/2013/TT-BTC ngiry 2810612013 ciaBQ Tdi chinh.

6. Nguyhn tiic ghi nhQn vd khiiu hao TSCD

Tdi sdn ci| Ainn hfru hinh:

- NguyAn gid

Tdi s6n cti Ainn hiiu hinh dugc ph6n 6nh theo nguy6n gi6 trir di kh6u hao lu! kti. ;

Nguy6ngi6baog6mgi5muavdtodn6ngEb6ratlr5c6dugctdis6ncoainntinhd6nthoi di6m dua tdi s6n c6 elinh tt6 vdo ri dpng. C6c chi phi ph6t sinh sau ghi nhAn ban ,

dAu chi ctu-o. c ghi tbng nguy€n gi6 tdi chi phi ndy ch6c chin ldm tdng lfi ich kinh t6trong tuong lai do sri dpng tdi sin cl6. C5c chi phi kh6ng thoa mdn clieu kiqn trdn duo-c ghi nhAn ld chi phitrong kj,. i

- Khiiu hao :

KhAu hao ctugc tinh theo phuong ph6p clucrng thEng dua trdn thdi gian htu dung u6c tinh cta tdi s6n.Mric kh6u hao phir hqp v6i Thdng nr s6 4512013/TT-BTC ngiry 25 ti6ng 4 ndm 2013 cria Bd Tdi chinh.

Mfc kh6u hao cu th6 nhu sau:

Loai tdi sdn Thdi eian khliu hao (ndml

Nhd crla, vdt ki6n tnic 5 - 48

M6y m6c thi6t bi 5 -20Phucmg ti6n vin tii 5 -20Thir5t bi, dr,rng cq quin ly 3 - 10

Tdi sdn c6 dinn v6 hinh)",- QuyAn sndyng dfit

QuyAn sri dung d6t duqc ghi nh6n ld tdi sdn cti Ointr vd hinh khi Cdng ty duoc Nhd nudc giao d6t c6 thuti6n su dpng <t6t vd dugc c6p gi6y chimg nh{n quy€n sri dung d6t.

l"t-:Quy€n st dgng tldt kh6ng c6 thoi han xdc clfnh <luoc ph6n 6nh theo nguy6n gi6 vd kh6ng tinh kh6u hao.Quydn sr? dung det c6 thdi han <luoc phin 6nh theo nguy6n gi6 tru di kh6u hao lfiy tC. Utrc kh6u hao tuythuQc vdo thdi gian tlucr. c giao d6t.

- Tdi sdn ci| itinh vO hinh khdc

C6c tdi s6n c5 dinh vd hinh khric cluoc phdn 6nh theo nguy6n gi6 tru di kh6u hao lfiy k6.

Trans 4

cONG TY cO PHAN DIFN GrA LAr114 Truong Chinh, Phuong ttlli OOng, Thenh phi5 Pleiku, Tinh Gia Lai

nAN THUvET MrNH BAo cAo rAr cHiNH (tiop theo)(Cdc Thuyiit minh nay ld bQ phQn hqp thdnh vd cdn dugc dgc d6ng thdi vdi cdc Bdo cdo tdi chfnh)

Kh6u hao cria tdi sin cti <tinh v6 hinh tluqc tinh theo phucrng ph6p <Iuong thing dga tr€n thdi gian hirudpng u6c tinh cria tdi sin. Mrlc kh6u hao phir hqp v6i Th6ng u s6 4512013/TT-BTC ngiry 25 thing 04n6m 2013 cria BQ Tdi chinh.

ntio cio r)t cniNnCho b) bdo cdo kih thtic ngdy 3 ) / I 2/20 ) 6

Loai titi sdn

PhAn m6m m6y tinh

Quy6n sri dgng d6t cO thoi hpn

7. NguyAn ilic kif ndn cdc hry iting hqp tdc kinh dounh

.Hqp ddng ttdng cri ct,5 cirng thgc hiQnho4t dQng <tQc lip. e dugc cl6ng ki€mso6t bOi c6 c ki6m s 6c bdn tham gia.

Trong mgi trucmg hqp, khinhfln ti6n, tdi san ctncirc bdn d6ng g6p, b€n nh{n ghi ld khoAn no- phii tr6,kh6ng clugc ghi nh{n vdo v6n chri sd hiiu

Trudrng hgp hqp <l6ng hqp t6c kinh doanh chia loi nhu{n sau thu6: k6 to6n ph6i theo ddi ri€ng doanh thu,chi phi, k6t qu6 hoat <16ng kinh doanh ri6ng vd quy6t to6n thutS ri6ng cho hqp ddng hqp tric kinh doanh.

8. 'NguyOn tiic kif nrin chi ph{ trd trnirc:

de ph5t sinh nhtmg c6 li6n quan d6n k6t qu6 hoattinh vd phdn bd chi phi tri trudc vdo chi phi sin

ric dQ trmg loai chi phi cta c6c kj'kt5 torin sau.

9. Nguyhn tiic kif nrin nq phdi trd:

C6c kho6n ng phii tri phan 6nh tinh hinh thanh toSn cria doanh nghiQp vd cdc khoin no cho ngudi b5n,ti6n mua vft tu, hdng h6a, nh{n cung c6p dfch vr,r,...

OOi vOi khoAn nq phii tri bing ngogi tQ, phii quy tt6i ra D6ng Vi6t Nam theo d gi6 giao dich thuc t6 taithoi tli€m ph6t sinh (ld t'j' gi6 b6n cria ngdn hdng thuong m4i noi thudng xuy€n c6 giao dich). Trongtry*g hgp ,-g tru6c cho ngudi b6n khi <hi iti6u ki€n ghi nhfn tdi s6n hodc chi phi thi 6p dpng rj gi6 ghis6 thgc t6 dich danh ddi v6i s6 ti6n img tru6c.

10. Vay vd n,q ph,rti fid thut fii chinh

C6c khoin vay vd ng ph6i trd thud tdi chinh du-o. c trinh bdy trdn b6o c6o tdi chinh theo gi6 tri ghi s6 cdckho6n vay ngAn hdng vd tO chfc kh5c, ng thud tdi chinh.

Cric kho6n.vaY, n9 bnng ngopi tQ phni quy ddi r-a tlcm vi ti6n Vi€t Nam ct6ng theo ty giir giao dich thuc tt5

tai thdi <ti6m ph6t sinh vd phni d6nh [ia 4i s5 du ncy vay bing ngoai tQ lai ttroi'Ai"cm lfp 86o c6o tdichinh.

1 t. Ghi nhQn vd viin hda cdc khodn chi phi ili vay

Chi phi <li vay trong giai clo4n <ldu tu xdy drmg c6c c6ng trinh xdy dpng co bin dd dang duoc tinh vdogi|tri cria tdi sin d6. Khi c6ng trinh hodn thdnh thi chi phi cli vay duoc tinh vdo chi phitdi chinh trongkj,.

tAt cd c5c chi phi tli vay kh6c du-o. c ghi nhdn vdo chi phi tdi chinh trong ky khi phdt sinh.

12. NguyAn tic ghi nhQn chi phi phdi trd:

Chi phi phii tri phln 6nh c6c khoin phii tri cho hdng h6a dich vu t1d nh6n clugc tu nguoi bdn hodc ph6itri cho nhd cung c6p nhtmg thuc tii chua chi tri do chua c6 h6a tlon ho{c chua rhi h6"so, tdi li€u [e Lanclugc ghi nhfn vio chi phi sAn xu6t kinh doanh cria kj,bdo c6o.

II

I

i

Trans 5

CONG TY CO PHAN DIFN GIA LAII 14 Truong Chinh, Phudrng tht O6ng, Thdnh pht5 Pleiku, Tinh Gia Lai

nAo cAo rh cuiNnCho k) bdo cao kiit thilc ngdy 3 I /1 2/2016

nAN THUvET MrI\H nAo cAo rAr cHiNH (tiep theo)(Cdc Thttydt minh nay ld bQ phQn hqp thdnhvd c,in drqc dqc ding thdi vdi cdc Bdo cdo tdi chinh)

13. Nguyhn tiic vd phtong phtip ghi nhQn cdc khodn dqr phbng phdi trd

Dp phdng phii tri ctugc ghi nhfn khi th6a mdn cdc tti6u kiQn: Doanh nghiQp c6 nghia vp.no hiQn tai dok6t qun fi mQt sg kiQn dE xhy ra; sg gi6m srit v6 nht'ng loi ich kinh t6.c6 thd x6y ra d6n <l6n viQc ydu cAu

thanh toSn nghia vp ng; vd dua ra tlu<r. c mQt u6c tinh cllng tin c4y vd gi6 tri vd nghia vu ng d6. Khdng<lugc ghi nhAn khoin d1r phdng cho c6c khodn l5 hoat dQng trong tuong lai, trir khi chring li€n quan ct6n

mQt hqp tt6ng c6 rti ro l6n vi th6a mdn ifi6u kipn ghi nhfn khoin dg phdng.

Vipc trich lgn du phdng thgc hiQn theo hucmg d6n tai Thdng nr s6 22812009/TT-BTC ngity 711212009 vdTh6ng tu sd 89/2013/TT-BTC ngiry 28/06/2013 cria B0 Tdi chinh.

14. NguyAn ilic ghi nhQn v6n chrt s0 hftu rKhoin vtin g6p huy tlQng, nhin tu c6c chri sd hiru ludn <lugc ghi nhAn theo s6 thgc g6p, kh6ng ghi nh{ntheo s5 cam k6t g6p cria c6c chri sd hfru. Truong hqp ghi nh{n v5n g6p bing tdi s6n phi ti6n t9 thi k6to5n phii ghi nh$n theo gi6 tr! hqp ly cria tii san t4i ngdy g6p v6n.

ViQc ghi nhdn g6p vtin bing c6c lo4i tdi sin v6 hinh: b6n quydn, thuong hi6u, nhdn hiQu,... chi ilugcthUc hi€n khi c6 quy ctinh cU thd cria phSp luft hodc co quan c6 thAm quyeq cho ph6p.

Vi6c sri dpng v6n dAu tu cria chri sd hiru, ch6nh l€ch tt6nh gi|lqi tdi s6n, qu! dAu tu ph6t tri6n Ce Ut t6kinft doanh clugc thgc hi6n theo quytit etinh cia chri s0 hfiu.

ViQc phAn ptrOi tqi nhu{n chi thlrc hiQn khi doanh nghiQp c6 lgi nhu4n sau thu6 chua phAn ph6i.

15. NguyOn tic ghi nhQn doanh thu

Doanh thu brin hdng vd cung c6p dich vu du-o. c ghi nh{n khi c6 khi nbng thu dugc c6c loi ich kinh t6 vdc6 th6 x5c ttinh dugc mQt c6ch chic chin, d6ng thoi th6a mdn cti6u ki6n sau:

r' Doanh thu b6n hang duqc ghi nhfn khi nhirng rrii ro d6ng kO vd quyAn sd hiru vO sin phAm ttd <tu-o. cchuyi5n giao cho ngudi mua vd kh6ng cdn khi ndng d6ng kdndo ldrnthay dOi quy6t dinh cria hai bdn vO

gifbhn hoflc khi ndng tri lai hang.

/ Doanhthu cung c6p.dich vp ducr. c ghi nh{n khi de hodn thdnh dich vp. Trudng hqp dfch vu duoc thuchi6n trong nhi€u k! kt5 to6n thi viQc x5c tlinh doanh thu trong tung kj, tluoc th[c hi6n can cft vdo ty lQ

hodn thdnh dich vu Qi ngdy t6t tnric nim tdi chinh.

Doanh thu hoat tl6ng tdi chffi tlu-o. c ghi nhfn khi doanh thu tlugc x6c dinh tuong AOi ctric chin vd c6 kh6ning thu duoc lgi ich kinh td tu giao dich d6.

/ TiAn ldi <lugc ghi nhfn tr6n co sd thoi gian vd ldi su6t thuc ti5.

/ C6 ttrc vd lgi nhuin duo. c chia, tlucr. c ghi nh{n khi c6 d6ng ctugc quy€n nhdn c6 tric ho4c c6c b€n thamgia g6p v6n du-o. c quy€n nhfn lgi nhufn tu vi€c g6p v6n.

{ Thtt nh6p khSc ld c6c khoin thu tu c5c ho4t dQng xiy ra kh6ng thudng xuy6n, ngodi c6c hoat d6ng taora doanh thu.

16. NguyAn Uic kif ndn gidv6n hdng brin

C6c chi phi <Iu-o. c ghi nhan trong B5o c5o kt5t qui ho4t ttQng kinh doanh phii tuAn thir nguyOn tic pht hqpgifla doanh thu vd chi phi.

Chi phi sin xu6t kinh doanh <tuqc ghi nhfn trong B5o c6o ki5t qui ho4t cl6ng kinh doanh khi c6c kho6nchi phf ndy ldm gi6m b& lgi ich kinh tt5 trong tucrng lai c6 li6n quan <tt5n viQc ginm bot tdi sin hodc tingno phii tri vd chi phi ndy phii x5c tlinh rlugc m6t c6ch tlSng tin cdy.

Khi u hj, kC to5n c6 li6n quan dtln doanh thu duoc x6c clinhmOt c ghi nhdn trong 86o c6o k6t qu6 ho4t itQng kinh doanhtrdn

Trans 6

cONc rY co pnANr orpN cn r,l.r .

I 14 Truong Chinh, Phuong Phir D6ng, Thdnh phd Pleiku, Tinh Gia LainAo cio r)r cuixn

Cho kj, bdo cdo ki/t thilc ngdy 3 I / 1 2/20 I 6

nAx THUvET MrNH nAo cAo rAI cHiNH (tirip theo)(Cdc Thuyilt minh nay ld b0 phdn hqp thdnh vd c,in duqc dqc d6ng thdi vdi cdc Bdo cdo tdi ch{nh)

MQt khoin'chi phi tlucr. c ghi nhf,n ngay vdo 86o c6o k6t qui ho4t dQng kinh doanh trong kj,khi chi phi d6kh6ng dem l4i lqi ich kinh ti5 trong c5c kj,.

17. Nguyhn tiic kd ndn chi phf tdi chinh:

Chi phi tdi chinh bao g6m cric khoin chi phi hodc c6c khoin t6 ti6n quan d6n c6c ho4t tt6ng dAu tu tdichinh, chi phi cho vay vd <li vay v5n, chi phi g6p v6n li6n doanh, li6n kt5t, 15 chuyiin nhuong chimgkho6n, dr,r phdng giim gi6 chimg kho6n kinh doanh, dg phdng t6n th6t dAu tu viro don vi kh5c, khoAn 16

ph6t sinh khi b6n ngo4i tQ, t5 t1t gia hdi do6i,...

18. NguyOn tic ki! nrin chi phi bdn hdng, chi phl qudn lj, doanh nghiQp .NgyyAn ilic kd tudn chi lthi bdn hdng: phin 6nh c6c chi phi thlrc t€ phht sinh trong qu5 trinh b6n sinphAm, hdng h6a, cung c6p dich 4r, bao g6m c6c chi phi chdo hdng, gi6i thi6u s6n phAm, hoa h6ng b6nhdng, tl6ng g6i, vfn chuy6n...

NguyAn ilic kd tudn chi phi qudn tj, ung cria doanhnglripp gdm c6c chi phi vO luong nhdn €n c6ng..); b6ohi6m xd h6i, b6o hi6m y t6, kinh phi qu6n ly doanhnghiQp; chi phi vflt li€u vdn phdng, c6ng cg lao <lQr doanh.nghi6p;ti6n thu6 d6t, thu6 m6n bdi; khoin d1r phdng ph6i thu kh6 ttdi; dich vp mua ngodi; chi phi bing ti€n kh6c.

19. Nguyhn tiic vd phrang phdp ghi nhQn chi phI thuii thu nhQp doanh nghiQp hiQn hdnh, chi phIthuA TNDN hodn lgi.

Chi phi thuri thu nhdp doanh nghigp trong kj,bao g6m thutS thu nhdp hi6n hdnh vd thu6 thu nh6p hoanlai.

cho ndm hi6n hdnh vd c6c nim tru6'c duo-c xiic dinhcho co quan thu6, dua tr6n c6c mric thuti su6t vd c6c

5m.ThuO gc gh ngoai trutrulng hqpthuti t quan sd htu, trong truonghqp tt hdnhC6ng ty c tdi san thur5 i5 thu nh{p hi6n hdnh ph6i tr6 khiCdng ty c tluo. c bt trir hiQn hdnh vdi thu6 thu nhap hi6nhdnh ph6i tlinh thanh t h ph6i tra vd tdi sin thu6 thu nhAphiQn hanhThud thu nhQp hodn tgiChi phi thu6 thu nhdp doanh nghiQp hodn l4i la s6 ttrutS TNDN sc phii ndp trong tucrng lai phdt sinh tirviQc:

- Ghi nhfln thu6 thu nhfp hodn lai phii tri trong ndm.-.Hodn nhflp tdi sin thu€ thu nhfp hodn lai tld clu-o. c ghi nh4n tu c5c ndm tru6c.

Thu€ thu nhdp doanh nghiQp hodn l4i ld khoin ghi gi6m chi phi thutS thu nhAp doanh nghiQp hodn laiph6t sinh tir viQc:

oln l4i trong ndm;CIU-o. c ghi nhAn tu c6c nim tru6c.

hodn lgi ph6i tluoc xem x6t lai vdo ngdy kt5t thric kj,ut5 thu nhdp hodn lai d6n mric b6o d6m chec chin cb

dri lqi nhu{n tinh thu6cho ph6p loi ich cria mQt phAn ho[c todnbQ tdi s6n thutS thu nhdp hodn lai ducy. c sridung. Cdc tdi san thud thu nhdp doanh nghi6p hodn lai chua ghi nh6n tru6c ttAy <luoc xem x6t lai vdo

Trans. 7

cONc rv c6 pnAN ErEN GrA LArI 14 Truong Chinh, Phuong fntr O6ng, Thdnh phi5 Pleiku, Tinh Gia Lai

nAo cAo rh cnirvnCho kjt bdo cdo k€t thuc ngdy 31/12/2016

nAN THUvET MrNH BAo cAo rAr cHiNH (tiiip theo)(Cdc Thtrydt minh nay ld bQ phQn hqp thdnhvd cdn dwqc d7c d6ng thdi vdi cdc Bdo cdo tdi chinh)

ngdy kiSt thric lcj' kt5 to6n ndm vd. dugc ghi nhfn khi ch6c ch6n c6 dri lqi nhufn tinh thuti trong tuong lai<l€ c6 thd sft dpng cdc tii sin thu6 thu nhflp hodn l4i chua ghi nh4n ndy.Tdi san thuli thu nh4p hodn lai vd thu6 thu nhflp hodn l4i phni tr6 dugc x5c dinh theo thu6 su6t dg tinh sE

6p 9u"g cho kj, kt5 to6n ndm khi tdi sin dugc thu hOi tray nq ph6i tr6 du-o. c thanh to6n, dua tr6n c6c mrlcthu6-su6t vd luft thu6 c6 hiQu lgc vdo ngdy ti5t ttlic kj,.kt5 to6n nam.Thu;S thu nhfp hodn b5o c6o kt5t qui ngoai trtr trudng hqpthu6 thu nh{p phSt s khoin muc duoc sd hiru, trong trudnghqp niy, thuti thu nh ghi nhfn tryc ti6pC6ng ty chi duo. c bn tnr chc titi sin thu6 thu nhfp.hodn lai vd thud thu nhdp hodn lai ph6i tr6 khi C6ng tyc6 quydn hgp ph6p clugc bi tru gita tdi san thu€ thu nhdp hi€n hdnh v6i thu6 thu nhfp hi6n hdnh phiinQp vd c6c tdi sin thu6 thu nhip hodn l4i vd thu6 thu nh4p hodn lai phAi trA ndy li6n quan t6i thu6 thunhAp doanh nghiQp tlugc quin i1t UOi cilng mQt co quan ttru6 AOi v6i cirng mOi Acrn vi chiu thu6 hoac'

thud thu nhdp hi6n hiinh tr6n co sd6 trong tilng kj'tuong lai khi c6cthu nhQp hoSn l4i duoc thanh toiin

20. Thuii suift vd cdc lQ phl nQp NgAn sdch md COng ty itang tip dyng

. ThuiS Gi6 tri gia tdng: Ap dung mric thu6 su6t 10% cho hopt tldng b6n tti6n vd cung c6p dich vu, c5cho4t dQng kh6c 5p dung theo thu6 su6t quy ttinh hi6n hdnh.

. Thuti Thu nhf,p doanh nghi6p: Ap dung mric th ngtu 78/20I4|TT-BTC ngiry 1810612014 cria B0 t ricthu6 su6t vd mric uu ttdi thu6 theo Gi6y chung taiTh6ng tu 78l20l4lTT-BTC ngity 18/06/2014 c nh218/2013/ND-CP ngiy 26/1212013 cta Chinh phi quy tlinh vi hu6ng d6n thi hdnh Luflt thut5 Thunh?p doanh nghiQp; c6ng vdn sO t t IO8+/BTC-TCT ngity 1610912005 hucrng d5n vO vi6c chuy6n thu6sudt thu€ TNDN. CU th€ nhu sau:

'/ 37 tlFT Chu pr6ng - Trdduoc mi6n 4 nim tt khi7 ndm ti6p theo eOi vOi

thu nh{p tang.thdm do du 5n ctAu tu mang I 6). tlu d6i ndy clugc quydinh trong giSy chtmg nh{n uu dai dAu tu ng 03 ndm zoos iruuvban nhdn dAn Tinh Gia Lai.

'/ a Drdng 3: Ap dgng mirc thu6 su6t Thu6 thu nhdpkhi c6 thu nh6p chiu thu6 (fi ndm 2005 d6n ndm

dugc quy tlinh trong gi6y chr?ng nhdn uu2003 ctta Uy ban nhdn ddn Tinh Gia Lai.hudng d6n v6 viQc chuyi5n thu6 su6t thuti TNDN cria BQ Tdi chinh mric thut5 su6t thut5 Thu nh6pdoanh nghipp hiQn nay cri.a dg 6n l0%o. K6o ddi thdi gian uu c15i th€m 2 ndm (2016-2017) theohu6ng d6n t4i khoin 2 di6u 23 thdngtu 78120141Tf-efC ngiry 1810612014 vd vi6c chuy6n <t6im <ldi.

'/ C6ng trinh xdy dpg Nhdln6y thriy tliQn Ia Meur 3: Ap dpng mfc thu6 su6t Thuti thu nhflp doanhnghiQp ld lsyo, clugc mi6n 4 ndm tt khi c6 thu nh6p chiuthud ltri ndm 2005 d6n nnm 2008),giim 50%o trong 7 ndm tii5p theo <lrii v6i thu2009 tl€n ndm 2015) vd k6o ddiclinh trong gi6y chung nhdn uu tlban nhdn ddn Tinh Gia Lai. Theo c6ns vin

Trans R

cONG TY cO PHAN DIEN GIA LAIl14 Truong Chinh, Phuong Phn Ddng, Thanh ph6 PLeikrL Tinh Gia Lai

BAo CAo rAT cniNruCho kjt bdo cdo k6t thdc ngdy 3l/12/2016

nAN THUvET MrNH BAo cAo rAr cHiNH (tiop theo)(Cdc Thuyiit minh nay ld bQ phQn hqp thdnh vd cin dwgc dgc d6ng thdi vdi cdc Bdo cdo tdi chlnh)

viQc chuy6n thui5 su6t thu6 TNDN cria BQ Tdi chinh mfc thu6 su6t thuiS Thu nh4p doanh nghigphiQn nay cria dg 6n l\Yo. K6o ddi thdi gian uu tl6i th€m 2 ndm (2016-2017) theo hu6ng d6n taikhoan 2 tti6u 23 th6ngfrr 78l20l4lTT-BTC ngity 1810612014 v€, vipc chuy6n eOi uu Aai.

r' Nhd m6y thtydidn Da Khai: Ap. dung thuti suAt thu6 TNDN l\Yo, dugc mi6n 4 ndm tir khi c6 thunhfp chlu thutS (tir ndm 2011 ct6n ndm 2014) vd, gi6m 50Yo trong 9 ndm ti6p theo (tu ndm 2015dt5n ndm 2023). LIu itdi niy tlugc quy <linh trong Gi6y chimg nh6n uu dai diu tu s6626BKHIPTDN ngdy 28/01/2005 cria UBND tinh Ldm D6ng vd thdng tu l23l20l2lTT/BTCngiry 27107/2012, c6ng vdn s6 11005/TCT-TCKT ngiry 1410512073 vd, c6ng vln I282|CT-TTHTngiry 24105/2013.

r' Nhd m6y thriy <lipn DdkPihaol: Ap dr,rng thur5 su6t thu6 T-NDN l0o%, dugc mi6n 4 ndm ki5 tir khi' c6 thu nhfp chfu thu6 (tir n6m 2014 d}n20l7) vd gihm 50%o trong 9 ndm ti6p theo (tir ndm 201f<1i5n ndm 2026).

,/ Nhd m6y thriy tliQn Ayun Thuqng 1A C6ng ty 5p dpng mric thu6 su6t thui5 TNDN 100%, duocmi6n 4 ndm k€ tir khi c6 thu nhip chiu thuli (tir ndm 201 | d€n 2014) vd gi6m 50Yo trong 9 ndmtit5p theo (tir ndm 2015 d€'n2023).

/ " Nhe m"aV thriV tli6n DdkPiHao 2: C6ngty 6p dpng mric thu6 su6t thuti TNDN 20%o, dugc mi6n 4, ndm tC tir ttri c6 thu nhdp chfu thuiS (tu nam 2008 dtin'2011), gi6m 50%o trong 7 ndm ti6p theo

(tr) nim 2012 d€n 2018) vd k6o ddi thdi gian uu ddi thdm 2 ndm d€n 2020 theo hu6ng d6n taikhoan 2 <tidu 23 th6ngfi 7812014/TT-BTC ngdy 1810612014 v€ vi€c chuy6n AOi uu eai.

-

'/ Nhi m6y thriy Ia Ptch3: COng ty 5p dpng mric thui5 su6t thuti TNDN 20Yo, dugc.mi6n 4 ndm k6tu khi c6 thu nhfp chiu thur5 (tu n[m m 50Yo trong 7 nam ti6p theo (tir ndm2013 d}n2}lg) vd k6o ddi thdi gian d€n2021 th-o huong d6n tai kho6n 2tti6u 23 th6ng tu 7812U4TT-BTC ng c chuyi5n AOi uu eal.

. CLc loai thu6 kh6c vd lQ phi nQp theo quy ttinh hi€n hdnh.

V. Th6ng tin b6 sung cho c6c khoin mgc trinh biy trong Bing cfin Alii t<ii toan

1. Tidn

3u12t20t6VND

0u0u2016

VIID

Ti0n m{t t4i qu}

Ti6n goi ngdn hang

Cric khoan tuong cluong ti6n

cOng

56,777 ,37 5

9,058,522,035

0

16,711,744

7,698,579,213

8,000,000,000

9,115,299,410 15,715,290,957

Trans 9

C6NG TY Co PHAN DIEN GIA LAI .I 14 Truong Chinh, Phuong Phn Ddng, Thdnh phd Pleiku, Tinh Gia Lai

BAo cAo rAr cniynCho k) bdo cdo kh thilc ngdy 3l/12/20t6

BAN THUvET MrNH BAo cAo rAr cHiNH (ti6p theo)(Cdc Thuyiit minh nay ld b0 phdn hqp thdnh vd cin duqc dpc ding thdi vdi cdc Bdo cdo tdi chinh)

2. Phei thu cfra khdch hdng

a. Phdi thu ngdn hgn crta khdch hdng3Ur2t20l6

VND

0lt0l/2016VND

PhAi thu khrich hdng ld bOn thrl ba

f6"S C6ng ty Di\n lwc Miin Nam TNHH

- f6"S C6ng ty DiQn l4c midn TrungJ:.- cctc ctot lrong Knac

Ph6lthu kh6ch hang ld b6n li6n quan

- C6ng ty CP Ddu w DiQn Tdy Nguy€n

- C6ng ty CP thrty diQn Thuo. ng LQ

- C6ng ty CP Thuy di€n KAnh Bdc Ayun Ha

- C6ng ty CP Thily diQn Gia Lai

cOng

3. Phei thu vG cho vay

a, Phdi thu vi cho vay ngiin hgn

62,480,170,625

7,174,462,981

47,863,163,426

7,442,544,218

1,283,960,900

0

346,526,505

236,023,271

701,411,024

69,710,056,387

7,383,720,889

56,368,230,292

5,9s8,105,206

2,486,641,376

18,604,301

2,335,552,084

126,7B 1,778

5,703,2t 3

63,764,131,425 72,196,697,763

3y1212016

VND

0r/01t20r6

VND

:I

1

I

I

i:

C6ng ty CP Ddu tu Thanh Thanh Cdng

D4ng Nhdn Dung

C6ng ty CP Giao dlch hdng h6a Son TinC6ng ty CP XAy lap vd Dich v.u co <liQn

C6ng ty CP Thiry cliQn Thuqng LQ

c0ng

b. Phdithu vi cho vay ddi hgn

74,000,000,000

343,858,552

5,000,000,000

79,343,858,552 171,343,959,552

1 10,000,000,000

54,000,000,000

7,000,000,000

343,859,552

3Ul2t20l6VND

0ll0U20r6

VND

Cdng ty CP Thriy tliQn Thuqng Ld

C6ng ty TNFtrI MTV Xdy lip vd co tli6n Gia Lai

c0ng 26,477,000,000 14,867,947,204

25,000,000,000

1,477,000,000

10,797,947,204

4,070,000,000

Trang l0

cONc rv cO pnAN DrEN GrA LAr .

I 14 Truong Chinh, Phuong Phir DOng, Thanh phO Pleiku, Tinh Gia LaiBAO CAO TAI CHINH

Cho lry bdo cao kiit thilc ngdy 3 I / 1 2/20I 6

nAN THUvET MrNH BAo cAo rAr cHiNH (ti6p theo)(Cdc Thuyiit minh nay td bQ phQn hqp thdnh vd cdn dtgc dqc d6ng thdi vdi cdc Bdo cdo tdi chinh)

9. TIng, gifrm tdi sin ci5 dinh v6 hinh

PhAn mdm

m6y tinhVND

Quy6n sir TSCDdgng ttit V6 hinh khic

VI\D \rND

C0.tg

VND

Nguy6n gi6

)o qau Ky

Tdng trong lcj,

^^ i,,.JO CUOI r(y

Trong d6:Dd hao mdn hiit

Gir{ tri kh6u hao lfly k6

bo oau Ky

Hao nron trong ndm

Gimtrong lcj,

^a ;.,.DO CUOTKy

Gi6 tri cdn l4i

JO qau Ky

SO cuOi ty

472,500,000

189,000,000

661,500,000

262,212,781

71,131,448

3,868,178,000

3,868,178,000

r 75,000,000

54,831,585

77,428,356

139,440,184

139,440,184

70,453,977

17,613,504

4,480,118,184

189,000,000

4,669,118,184

I75,000,000

387,498,337

166,173,308

o Tdi s6n cti tlinh vO hinh c15 trt5t ttr6u hao nhrmg v6n cdn sri dung dt5n ngdy 3111212016 lit:175.000.000 etdns

10. Chi phi trfr trufc

a. Chi phi trd trchc ngiin hgn

33s344229

210,287,219

328,155,771

132259,941

3,813,346,415

3,735,919,059

88,067,475

68,986,213

51,372,709

3u12l20t6

VND

553,671,645

4,092,619,U7

4,115,446,539

0lt0u20r6VND

Phi cung cdp dich vg Cdng ngh€ thdng tin

Cric khodn chiphi bdo hi6m

Chi phf phdi tr6 ng6n han khac

cOng

92,359,298

42,979,704

186,336,730

0

38,308,336

115,333,612

321,615,132 153,641,949

Trang l3

cONG TY Co PHAN DIEN GIA LAI .I 14 Truong Chinh, Phuong Phir Ddng, Thdnh ph6 Pleiku, Tinh Gia Lai

nAo cAo ril cnixnCho k) bao cao kdt th{ic ngdy 3 } / t 2/20 t 6

nAN THUvET MrNH BAo cAo rAr cHiNH (ti6p theo)(Cdc Thuyiit minh nay ld b0 ph|n hgp thdnhvd cdn dugc dqc d6ng thdi vdi cdc Bdo cdo tdi chinh)

b. Chi phi trd trwdc ddi hgn3t/12t2016

VND

0t/01/2016

VND

C.phic6m m6c gi6i H.lang B.Vg hO chria c6c NM CN CPR

Chi phf ki€m dinh an todn ilpp c6c nhd m6y

COng cu dpng cg thi6t bi vdn phdng

Chi phi srla chfra l6n c6c nhd m6y

Gi6 tri lqi th6 kinh doanh ph6t sinh tu viQc cO phAn h6a

Chi'phi tt6n bn ng4p ldng nO tnriy tliQn DikPiHaolChi phi tr6ng rimg thay thtS dg 6n DdkPiHaol

Chiphitrdng rimg thay thti {r 6n Ayun Thugng 1A

Chi phi phdn b6 dr.r rin DlkPiFlaol (QT dU 6n)

Chi phi kh6c

c0ng

11. DAu tuvho c6ng ty con

S6lugng

CP

14,338,499,055 17,349,899,617

15,479,527

66,899,261

479,875,697

r,484,852,955

7,820,921,764

132,859,072

657,133,496

490,188,912

7,105,642,238

2,144,706,733

85,137,547

177,377,609

558,690,646

1,477,735,920

9,953,900,428

377,966,080

1,220,390,780

910,350,828

l,479,lll,l121,109,238,667

3Ut2t20t6

VND

56 luqng

CP

0U0u2016

VND

- C6ng ty CP DAu tu DiQn Tdy Nguy6n

- Cdng ty TNFIH MTV Xdy hp vd co diQn Ga lai

- C6ng ty CP Thiry tliQn Ga lai

- C6ng ty CP Thty tliQn Tnrong Pht (l)

- C6ng ty CP Thuy diQn KOnh Bic Ayun H4

- C6ng ty CP Thiy tliQn Thuqng l4 (2)

- C6ng ty TNFIH MTV Tu v6n & PTNL Ga Lai

- Cong ty TNFtrl MTV IALOP (3)

c0ng

14,580,034

11,919,364

0

588,000

2,799,000

143,562,636,932

13,197,314,737

170,882,130,932

0

5,880,000,000

31,990,207,240

1,500,000,000

500,000,000

14,580,034

11,919,364

3,562,142

588,000

2,000,000

143,562,636,932

13,197,3t4,737

t70,882,130,932

34,267,716,797

5,880,000,000

20,005,20t,240

1,500,000,000

0

361,512283,841 389295,000,638

cd phi6u cria Cdng ty C6 phAn Thriy tlipn Trucrng Phri

6ng ty CP Thty tli€n Thuqng L6 tucrng ung v6i gi6 tri

(3) GEC da thdnh lflp Cdng ty TNHH MTV Ia Ldp theo quy€t einfr sO eSnOrctqD-HDQT ngiry 301912016 vitGEC dAu tu viro C6ng ty TNHH MTV Ia L6p 500.000.000 t16ng.

Trang l4

CONG TY CO PHAN DIEN GIA LAII 14 Truong Chinh, Phuong ltrt O6ng, Thanh phti Pleiku, Tinh Gia Lai

nAo cAo rAr cniNnCho bjt bdo cdo k€t ttuic ngay 3 I / I 2/20 I 6

BAN THUvET MrNH BAo cAo rAr cHiNH (riiip theo).a .,(Cdc Thuy2t minh nay ld bQ phdn hqp thdnh vd cdn duoc doc d6ng thdi vdi cdc Bdo cdo tdi chinh)

12. PhAi tri ngudi b6n

u Ctic khodn phdi trd ngrdi bdn ngiin hgn

3u12l20t6

VND

0ll0r/2016

VND

Phdi trd ngudi brin ld bOn liOn quan

- C6ng ty TNHH MTV TV vd Phdt tri€n Ndng lugng Gia Lai- C6ng ty CP DAu tu Thdnh Thdnh C6ng

- C6ng ty TNHH MTV Xdy ldp vd Co di€n Gia LaiPhdi trd nguoi biln ld bOn thf ba

- C6ng ty TNHH MTV Thi nghiQm di€n Miin Trung

- C6ng ty CP Che tao thiiit bi di€n ViQt Nam

- TT sdn xutit thiiit b! do diQn t* Miin Trung - CN TCT DLMT- Cdc dijt tuqng khdc

cOng

b. Cric khodn phdi trd ngwdi bdn ddi hgn

5,574,321,662 6,249,247,443

1,973,490,653

r92,3s1,893

1,195,838,s30

585,300,230

3,600,83 l,0og

249,586,5 1B

529,342,000

I,352, I 36,394

1,469,766,097

3,385,303,533

0

0

3,385,303,533

2,863,943,910

63 5,730,877

0

0

2,228,213,033

3l/1212016

VND

0r/0!2016VND

Phii tri nguoi brin ld b6n thri ba

- C6ng ty CP xdy &fng 41

- C6ng ty TNHH Kieu Nguydn

- C6ng ty TNHH Trung KiAn

- C6ng ty tu vdn xay dqng Di€n IcOng

13. Thu5 vd qic khoin phii nQp Nhi nufc

a. Phrti nQp

166,630,351

0

0

0

I 66,630,35 I

275,307,039

52,5I2,488

38,775,000

I 7,389,200

r 66,630,35 I

I

I

166,630,351 275,307,039

3Ut2t20r6VND

0U0u20r6VND

Thut5 gi6 tri gia t[ng dAu ra

Thue thu nhdp c6 nhdn

Thu6 thu nhQp Doanh nghiQp

Thui5 tdi nguy6n

Cric khoin phf, lQ phi vd cric khoan phdi n6p khric

cOng

4,218,919,342

527,728,079

8,092,396,221

732,829,233

637,242,040

14,209,103,915

4,734,630,045

483,882,990

769,681, I l81,605,396,472

730,753,903

8,324,334,469

Trans l5

CONG TY C6 PHAN DIEN GIA LAII 14 Truong Chinh, Phuong ltli O6ng, Thanh ph6 Pl.eikq Tinh Gia Lai

BAo cAo rAr cniNnCho @ bdo cdo kiit thilc ngay 3 I /1 2/20 I 6

BAN THIIYET MINH BAO CAO TAI CHI|IH (ti6p theo)(Cdc Thuydt minh nay td b0 phqn hqp thdnhvd cin cluqc d7c ding thdi v6i cdc Bdo cdo tdi chinh)

b. Phditrd ddi hgn khdc

3Ut2t20t6VND

0u0u2016

VI\D

COng ty CO phan Ddu tu DiQn T6y Nguy6n

- Huy dQng viin 13 laMeur 3

- Huy dQng v6n H'Chan

- Huy dQng v6n DdkPiHao 2

- Huy dQng viin Ia Puch 3

- Huy ilQng v6n H'Mun

c0ng

r77,155,556,544

9,236,001,769

20,353,0 I 4,73 5

4s,289,340,883

34,7 r 7,966,8r8

67,559,232,3 39

177,155,556,544 194,143,112,917

184,143,172,817

9,957,898,580

22,480,525,984

47,886,496,928

36,259,0r 8,986

67, s59,232,339

Trans. 17

cONG TY Co PHAN DIFN GIA LAI .I 14 Truong Chinh, Phuong Phn D6ng, Thdnh ph6 Pleiku, Tinh Gia Lai

BAO CAO TAI CHINH, r 1. .t '('ho kjt bdo cao k€t thuc ngay 31/12/2016

sAN THUvET MrNH BAo cAo rAI cHiNH (tiop theo)(Cdc Thuyiit minh nay ld bQ phQn hqp thdnhvd cdn dnqc d7c d6ng thdi vdi cdc Bdo cdo tdi chlnh)

16.Vay vir nq thuO tdri chinh

* Vay vd nq thuA fii chinh ngiin hgn3U12t20t6

VND0r/0u2016

VND

Vay ngln h4n

- Ngdn hdng Ngoqi thwong Gio Lai

- C6ng ty TNHH MTV TV&PTNL Gia Lai

- C|ng ty TNHH MTI/ Xay ldp vd co di)n Gia Lai

- Ngdn hdng NN vd PTNT - CN Gia Lai

Ng ddi h4n d6n h4n tri- Ngdn hdng NN vd PTNT - CN Gia Lai

+ Dt dn thily diQn Ia Drdng3

+ Dw dn thtty di€n Ia Meur3

+ Du dn thiry diQn Ia Pilch3

+ Dw dn thrty diQn DaKhai

+ Du dn thuy diQn DdkPiHaoI

+ Mia dudng cil

- Ngdn hdng TMCP Ngo4i thuong - CN Gia Lai

+ Dry dn Ndng ctip NM thily di€n DaKhai

+ Du dn Ndng ciip tuoi diQn CPR

+ Dv dn Khu san sutit Di€n Phil

+ Dtt dn thity diQn Ayun Thwong 1A

- Ngdn hdng C6ng thwong CN I TPHCM

+ Dw dn Thiry diQn DdkPihao2

- Chirng cht nhqn nq sdp nhQp tir GRC (CD khdc)

cOng 37,210,864,061 103,804,830,556

15,300,000,000

r,800,000,000

1 3,500,000,000

21,910,864,061

70,495,697,367

10,495,691,367

11,192,000,000

549,000,000

r,075,000,000

1,518,000,000

8,050,000,000

223,172,694

43,546,000,000

16,000,000,000

800,000,000

26,746,000,000

60,258,830,556

33,47',7,579,280

2,6s8,31 r,096

2,426,268, 184

8,900,000,000

7,820,000,000

3,673,000,000

8,000,000,000

19,908,000,000

666,000,000

I,302,000,000

I,840,000,000

I 6, 1 00,000,000

5,477,000,000

5,477,000,000

1,396,25 r,276

Trang l8

cONG TY c6 PHAN DIEN GIA LAII 14 Truong Chinh, Phuong Phn D6ng, Thdnh ph6 Pleiku, Tinh Gia Lai

nlo cio rfu cniNnCho k) bdo cdo kh thuc ngdy 3 I / I 2/20 1 6

eAN THUvET MrNH nAo cAo rAr cHiNH (ti6p theo)(Cdc Thuyiit minh ndy ld b0 phdn hqp thdnhvd cdn drqc dpc d6ng thdi vdi cdc Bdo cdo tdi chinh)

c. C6 phi6u

3r/12t20t6 0u0U20t6Cd phi6u C6 phi6u

S5 hgng cO phit5u du-o.c phdp ph6t hanh 74,490,339 74,490,339

- CO phi€u thudng^: ,,:- LO pnteu tu aal

Sd luqng c6 phit5u dang luu hanh

- C6 phiiiu thudng

74,490,339

74,490,33974,490,3 39

7 4,490,3 39

74,490,3397 4,490,3 39

VI. Thdng tin bd sung cho c6c khoin mgc trinh bdy trong B:io cdo k6t qui ho4t tlQng kinh doanh

1. Doanh thu bdn hingvh cung c6p dich vg

Quf IVNIm nay

VND

Lfiy k6 tir diu nIm d6n cuiii quf niry

Nim trurlc Nim nay Ndm truri'c

VND VND VND

T6ng doanh thuDoanh thu b6n diQn

Doanh thu cung c6p dlch vg xdy dgng vd

c6c dlch vr.r kh6c

c0ng

2. Gi6 viSn hdng bfn

83,493,703,269

76,170,382,620

7,323,320,649

72,686,530,882 206,495,931,868

62,244,133,r2t 190,975,757,626

10,442,397,761 15,520,r74,242

184,392,341,512

160,884,641,055

23,50'7,',706,457

184,392,347,51283,493,703,269 72,686,530,882 206,495,931,868

Quf IVNim nay

VND

Lfry k6

Nim trufcVND

tir tIAu ndm d6n cu6i quj niyNim nay

VND

NIm trufcVND

A ,,ulzl von Dan olgn

Giri v6n cung c6p dlch vu xdy dgng vd

c6c dlch vg kh6c

c0ng

3. Doanh thu ho4t tlQng tdi chfnh

28,678,175,502

5,003,64t,327

33,681,816,829

28,402,936,676

6,602,01 8,908

35,004,955,584

97,425,489,431

l 1,339,508,250

108,164,997,681

91,4s6,946,456

12,99'7,122,'729

104,454,069,185

Quf IVNIm nay

VND

NIm tru6'c

VND

L[y k6 tri'tliu nimNIm nay

VND

tl5n cu6i quf nhy

NIm trurfcVND

C6 trlc, lSr nhuan ctu-o. c chia

Lai tiCn grii, ti6n cho vay

Ch6nh lQch ldity gi6ph6t sinh

DAu tu v5n, chuytln nhugng kh5c

Lai tir thanh f khoan ddu tu, khric

cOng

47,t76,645,000

2,097,383,541

0

0

0

51,732,295,200

4,345,472,744

0

16,9t8,253,765

8,609,955,399

s6,648,061,282

r5,622,rs2,832

218,938

4,9t5,845,203

51,732,295,200

24,280,208,606

6,610,162

16,918,253,765

8,609,955,399

77,186,278,255 101,547,323,13249,274,028,541 81,605,977, lo8

Trang 21

cONc rY co pnAN DrEN GrA LArl14 Truong Chinh, Phuong ttli OOng, Thenh phO Pleiku, Tinh Gia Lai

nlo cAo r)r cnixnCho kj, bdo cdo kiit thilc ngdy 3)/12/2016

nAN THUvET MrNH BAo cAo rAr cHiNH (tiop theo)(Cdc Thuyi* minh nay ld bQ phQn hqp thdnh vd cdn dtgc dqc ddng thdi vdi cdc Bdo cdo tdi chinh)

4. Chi phi ho4t tlQng tii chinh

Quf IVNdm nay

VND

Lny k6 tir dAu nIm d6n cuSi quf niry

NIm truri'c Nim nay Nim trurlcVND VND VND

Chi phi ldi vay

Trich lfp dg phdng

Chi phi ho4t dQng tdi chinh kh6c

cOng

5. Thu nhip khr{c

4,676,426,426

(2,664,s19,437)

338,799,r67

9,029,876,79r(285,7 15,936)

5.907

29,246,988,880

6,406,843,214

28,266,647,391

10,739,224

2,350,706,156 8,744,166,762 35,653,832,094 28,271,386,615

!

Liiy k6 tiralAu nim d6n cu6i quj niryQuJ IVNim nay

\rNDNim truri'c

VND

Nim nay

VND

NIm tru6'c

VND

Thu thanh li TSCD

Cho thu€ tdi san

Cric khoan thu kh6c

cOog

6. ChiphfkhSc

(3,09s,424)

1,324,837,263

66,106,674

t,694,856;096

( 1 19,3 13,298)

3,610,050,542

1,449,726,518

t34,M5,499

2,144,108,793

2,879,504,354

1,387,848,513 1,575,542,798 5,059,777,060 5,158,058,646

Quf IVNIm nay

VND

Nim truricVND

Nim nay

VND

NIm truricVND

L[y k6 tir tl6u nim ttiin cu6i quf niy

Gi6 tr! cdn l4i tdi san thanh ly

Chi phi thanh ly VT, CCDC

Cho thu6 tei san

Chi phi kh6c

cOng

460,159,237

264,556,r9s

385,367,0 l0695,345,113

1,288,152,027

(676,402,s42)

460,159,237

264,556,'i95

2,010,198,4r 8

l,53 1,558,420

r,68'7,297,014

2,393,86r,973

1,805,427,555 611,749,485 4,266,472,270 4,091,159,997

7. Sin xuit kinh doanh theo y6u tii

Quf IVNim nay

VND

NIm truri'c

VND

NIm nay

VND

NIm truricVND

L0y k6 til tliu nlm d6n cuiii quf ndy

Chi phi nguy€n [Qu, vflt liQu

Chi phi nhdn c6ng

Chi phi khAu hao TSCD

Chi phi dlch vU mua ngoiiiChi phi khrlc bdng tiAn

cOog

(2,197,532,s84)

11,646,674,17Q

12,754,645,992

1,979,513,974

19,r12,374,547

tl,7r0,679,7 16

8,259,3 14,815

t3,362,s87,995

r,053,s43,2636,606,668,237

27,181,548,012

34,3|,635,662

50,393,055,950

4,975,00'7,930

27,446,048,130

54,463,566,841

32,353,435,997

29,018,803,096

3,066,785,262

13,819,808,367

144,307,295,684 132,722,399,56343,295,676,099 40,992,794,026

Trang 22