Cong ty Co phtm Phat trien I)Rn hyc ViOt Nam — Van pheng Cong ty

Bdo cdo tai chinh cho nam k& thdc

ngay 31 thang 12 nam 2017

COng ty CO rhAn PhAt trier' Din hrc Vi0 Nam — Van phong Ging ty Thong tin ye Cling ty

C i a ch vng nhilin ding ky doanh nghib so 0101264520 ngAy 3 thing 6 nAm 2002

Cong ty Co phan Phit then Dien km Viet Nam dtrqc thanh lap vi hoot Ong tai Viet Nam theo Gilt)/ chting nhan dang ky doanh nghiep Ian dau so 0101264520 do Ser Ke hooch va Dau to Thanh ph6 HA Nei cap noy 3 thing 6 nom 2002. Giay chirng nhan dang ky doanh nghiep cua Cling ty (IA dirge dieu chinh nhieu Ian vi lan dieu chinh gin day Mat la Giay chimg nhan dang ky doanh nghiep so 0101264520 ding ky thay del Ian thin 10 ngay 12 thing 7 nAm 2017 do Ser Ke hooch vi Dau to Thanh phi:. Ha Nei cap.

4 Wei clang Quin tri Ong Nguyen Thanh Tung Chu tjch Ong Nguyen Van Kh6a Thinh vien

4 Ong Nguyen Van Thinh Thanh vien Ong Khuat Quang Mau Thinh vien

4 Ong Nguyen Tung Phtrcrng Thanh vien (tit ngay 1 thang 12 nom 2017)

4 Ong Nguyen Tien Khoa Thinh vien (dO'n ngay 1 thang 12 nam 2017)

4 Ban Tong Giim doe Ong Nguyen Thanh Tung TOng Giim do'c

Ong Pham Dinh Le' Ph6 Ring Giim dec

Ban Kim soot BA Trill Thi Minh Trung Twang ban I Ong HO Quang Hai Thanh vien

BA Nguyen Thi Tuyet Thal-1h vien BA Dinh Thi Diem Qujrnh Thinh vien Ong Tran Tan Nh4t Thanh vien (ta:ngay 21 thong 4 nom 2017) Ong Tran Anh Tub Thanh vien (den ngay 21 thong 4 aim 2017)

Try sir ding kj, Tang 3 — CT1 — 583 Nguyen TrAi,

Phtron Van Quan, Quan HA Deng, HA Nei, Viet Nam

Cling ty kiem toin

Cong ty TNHH KPMG Viet Nam

1

Ging ty CO phOn Phsit hi& Din Ityc Vi4 Nam — Van phOng COng ty Bao cao cua Ban Tong Gigm dOc

Ban T6ng Giam d6c Cong ty Co phin Phat trier) Dien lqc Viet Nam ("Cong ty") trinh bay bao cao nay va bao cao tai chinh dinh kern cua Van phong C8ng ty cho nam ket thric ngay 31 thang 12 nam 2017.

Ban T6ng Gam d6c Cong ty chit] trkh nhiem lep va trinh bay trung thqc va hqp ly bao cao tai chinh dm Van phong Cong ty theo cac Chun mqc Ke toan Viet Nam, Che dO Ke toan Doanh nghiep Viet Nam va cac quy dinh ?hap ly c6 lien quan den viec 14p va trinh bay bao cao tai chinh. Theo y kien dm Ban Tong Giam doc C8ng ty:

(a) bao cao tai chinh dm Van phong C8ng ty duqc trinh bay tir trang 5 den trang 35 da phan anh trung thqc va hqp ly tinh hinh tai chinh cua Vans phong Cong ty tai ngAy 31 thang 12 nam 2017, ket qua hoat dOng kinh doanh ltru chuyen tien to cua Van phong Cong ty cho nam ket thtic cling ngAy, phu hop yeti cac Chuan mqc Ke toan Viet Nam, Che dO Ke toan Doanh nghiep Viet Nam va cac quy dinh phap ly c6 lien quan den viec rap va trinh bay bao cao tai chinh; va

(b) tai ngay lep bao cao nay, killing c6 ly do gi de Ban Timg Giam d8c Cling ty cho rang Van phong C8ng ty se khong the thanh toan cac khoin nq phai tra khi den han.

Tai ngay lip bao cao nay, Ban Ring Gam d6c Cong ty da phe duyet phat hanh bao cao tai chinh cua Van phong Cong ty dinh kern.

en Thanh Tung T6ng Gam doc

HA N8i, ngay 23 thang 3 nam 2018

2

KPMGV Limited 46 Floor, Keangnam Landmark 72 E6 Pham Hung Road, Me Tri Ward South Tu Liem District, Hanoi, Vietnam +84 (24) 3946 1600 I kpmg.com.vn

BAO CAO KIEM TOAN DQC LAP

Kinh cac C6 clang Cong ty C6 phin Phat tan Dien lipc Viet Nam — Van phong Cong ty

Cht.ing toi da kiem toan bao cao tai chinh dinh kern dm Van ph6ng Cong ty Co phan PhAt trien Dien Ikrc Viet Nam ("Cong ty"), bao gom bang can doi ke toan tai ngay 31 thAn9 12 nam 2017, bao cao ket qua hoat d6ng kinh doanh va bao cao

chuyen tien to lien quan cho nam ket thk ding ngay va cac thuyet minh kem theo duvc Ban T6ng Gam d6c Cong ty phe duyet phat hanh ngay 23 thang 3 nam 2018, duvc trinh bay tiv trang 5 den trang 35.

Trach nhiOm cua Ban T6ng Giam d6c

Ban Tong Giam d6c Cong ty chiu trach nhiem lap va trinh bay trung thvc va hap 19 bao cao tai chinh nay theo cac Chuan mvc Ke toan Viet Nam, Che d0 Ka toan Doanh nghiep Viet Nam va cac quy dinh phap 19 co lien quan den viec lap va trinh bay bao cao tai chinh, va chiu trach nhiem ye kiem scat nOi b6 ma Ban Tong Gam d6c xac dinh la can thiet de dam bao viec lap bao cao tai chinh khong co sai sot trong yeu do gian Ian hay nham Ian.

Trach nhiOm cua kiem toan vien

Trach nhiem cua chung Vol la du'a ray kien ve bao cao tai chinh nay dkra trail kat qua kiem toan cua chUng toi. ChOng toi da thkrc hien ding viec kiem Wan theo cac Chuan mvc Kiern toan Viet Nam. Cac chuan mvc nay you cau chung toi tuan thu chuan mvc va cac quy dinh ye dao dim nghe nghiep va lap ke hoach va thkrc hien cu6c kiem toan de dat duvc sty dam bao hop 19 ye viec lieu bao cao tai chinh co con sai sot twig yeu hay khong.

Cong viec kiem toan bao g6m viec thkrc hien cac th0 tuc nham thu thap cac bang chung kiem toan ye cac s6 lieu va cac thuyet minh trong bAo cao tai chinh. Cac thu tuc duvc Iva chon dkra tren xet doan cua kiem loan vien, bao gom danh gia rui ro c6 sai sot trong yeu trong bao cao tai chinh do gian Ian hoac nham Ihn. Khi thvc hien cac danh gia rui ro nay, kiem toan vien xem xet kiem soAt nOi b6 cua C6ng ty lien quan tai viec lap va trinh bay bao cao tai chinh trung thkrc va hap I9 nham thiet ke cac th0 tuc kiem toan phu hop veri tinh hinh thu'c te, tuy nhien khong nham MIX

dich dua ra jr kien ye hieu qua cua kiem soat nOi b6 cua C6ng ty. Gong viec kiem toan cung bao gom viec danh gia tinh thich hqp cua cac chinh sAch Ice toan duvc Ap dung va tinh 1)01319 cua cac utec tinh ke toan dm Ban Tong Gam 86c Cong ty, cung nhu' danh gia viec trinh bay tong the bao cao tai chinh.

ChOng toi tin rang cac bang chung kiem toan ma chung toi thu 8uvc la day du va thich tiger) lam ca ser cho y kien kiem toan cua chung toi.

KPMG Limited, a Vietnamese one member limited liability company and a member am of the KPMG network of independent member firms affiaated with KPMG International Cooperative CKPMG International"). a Swiss entity.

3

han dang ky hanh nghe kiem toan so: 0861-2018-007-1 Pho Tang Gam ci6c

Ha NOi, ngay 23 thang 3 nam 2018

KPNIG

4

4

4

4

4

9

6

4

14,

16

11.

16

116

46

lip

ki6n cua ki6rn toan vien

Theo Y kien cua chUng toi, bao cao tai chinh da phan anh trung thvc va hop Iy, tren cac khia canh trong yeu, tinh hinh tai chinh ciia Van phong Cong ty CO phan Phat trien Dien Ityc Viet Nam tpi ngay 31 thang 12 nam 2017, ket qua hopt dOng kinh doanh va Iu'u chuyen tier) to trong nam ket thuc cung ngay, phu hop ved cac Chuan rrivc Ke toan Viet Nam, Che dO Ke toan Doanh nghiep Viet Nam va cac quy Binh phap ly có lien quan den viec lap va trinh bay bao cao tai chinh.

Vin di, khac

Bao cao tai chinh cho nam ket thuc ngay 31 thang 12 nam 2016 dm Van ph6ng C6ng ty ducec kiem toan b&i mOt cong ty kiem toan khac va cong ty kiem toan nay da diya ra

kien kiem toan chap nhan toan phan doi vbi bao cao tai chinh dO trong bao cao kiem toan ngay 13 thang 3 nam 2017.

Cong ty TNHH KPMG Viet Nam Bac) cao kiem toan so: 17-02-096-2-VP

Doan Thanh Toan Giay chUng nhan dang ky hanh nghe kiem toan so: 3073-2014-007-1

4

Cong ty CO phtm Phat trail Din Ivc Vi0 Nam — Van pheng Cong ty Bang can doi ke Win tai ngay 31 thong 12 nom 2017

Mau B 01— DN (Ban hanh theo Thong to so 200/2014/77-BTC

ngay 22/12/2014 cita BO Tai chinh)

TAI SAN

Ili sin ngin han (100 = 110 + 130 + 140 + 150)

Ma so

100

Thuyet minh

31/12/2017 VND

225.818.361.851

1/1/2017 VND

147.346.177.267

Tien va cac khoin twang dtrang tien 110 4 142.784.996.372 57.097.060.312 Tien 111 3.323.603.252 830.027.609 Cac khoin tucrng ducrng lien 112 139.461.393.120 56.267.032.703

Cac khoin phii thu ngin han 130 82.932.041.771 89.502.436.238 Phai thu ngin han cira khach hang 131 5 40.305.965.043 40.513.616.280 Tri tnrac cho nguai ban ngin han 132 35.596.641.710 38.554.928.509 Phii thu nQi b4 ngan han 133 1.948.760.557 1.408.518.089 Phii thu ngan han khac 136 6 5.080.674.461 9.025.373.360

Hang ton kho 140 7 81.777.800 728.844.355 Hang ton kho 141 81.777.800 728.844.355

Tai sin ngin him khac 150 19.545.908 17.836.362 Chi phi tri tnrac ngan han 151 13(a) 19.545.908 17.836.362

Tai sin dai him (200 = 210 + 220 + 240 + 250 + 260) 200 3.376.040.766.309 3.307.590.477.261

Cac khoin phii thu dai him 210 602.016.477.811 600.270.556.385 Phil thu n6i be,) dai han 214 8 602.016.477.811 600.270.556.385

Tai sin co d1nh 220 16.919.034.107 17.613.311.949 Tai sin co dinh hat' hinh 221 9 16.784.847.152 17.518.723.086

Nguyen gib 222 38.461.429.450 37.765.678.691 Gib trj hao man lily Id 223 (21.676.582.298) (20.246.955.605)

Tai sin di dinh vo hinh 227 10 134.186.955 94.588.863 Nguyen gib 228 325.364.954 267.024.704 Gib trj hao mon lily kJ 229 (191.177.999) (172.435.841)

Tai sin dang dai han 240 2.755.068.845.143 2.684.293.233.283 Xay dung ca bin der dang 242 11 2.755.068.845.143 2.684.293.233.283

Thin tir tai chinh dai han 250 1.950.000.000 1.950.000.000 flail to g6p von vao don vi khac 253 12 1.950.000.000 1.950.000.000

Ili sin dai han khic 260 86.409.248 3.463375.644 Chi phi Era tnrac dai han 261 13(b) 86.409.248 3.463.375.644

TONG TAI SAN (270 = 100 + 200) 270 3.601.859.128.160 3.454.936.654.528

Cbc thuy& minh dinh kern la 10 ph On hop thanh cria bdo cdo tai chinh nay 5

n Thanh Tung Tong Giam dOc

NO), 23 thong 3 nam 2018

Ngued

Nguyfn Tung Phucmg Ke loan ttithng

Ging ty CO phial Phat trien Dign Ivc Vi4 Nam — Van pheng COng ty Bang can (lei ke tom tai ngay 31 thong 12 nam 2017 (tiep theo)

%In B 01 — DN (Ban hanh theo Thong to so 200/201411T-BTC

net), 22/12/2014 dm BO Teti chinh)

M5 s1

300

310

'rimy k mini)

31/12/2017 VND

2.396.775.019.562

1.374.285.575.999

1/1/2017 VNI)

2.347.777.657.381

1.157.482.843.886 311 14 52.225.338.495 137.117.716.185

313 15 9.386.221.948 2.530.679.259 314 3.269.735.985 3.129.080.987 315 16 1.444.583.118 1.171.815.298 316 17 977.952.137.423 798.086.739.998 319 18 18.052.135.393 16.038.801.290 320 19(a) 310.931.286.540 196.418.205.638 322 20 1.024.137.097 2.989.805.231

330 1.022.489.443.563 1.190.294.813.495 338 19(b) 1.022.489.443.563 1.190.294.813.495

400 1.205.084.108.598 1.107.158.997.147

410 21 1.205.084.108.598 1.107.158.997.147 411 22 1.024.930.980.000 1.024.930.980.000

411a 1.024.930.980.000 1.024.930.980.000 412 2.963.476.440 2.963.476.440 414 3.925.008.073 1.490.730.951 418 24 11.068.256.211 13.502.533.333 421 162.196.387.874 64.271.276.423

421a 17.535.548 8.283.642.072 421b 162.178.852.326 55.987.634.351

440 3.601.859.128.160 3.454.936.654.528

NGUON VON

PHA1 TRA (300 = 310 + 330)

Nq ngin han Phil tra ngutri ban ngin hgn Thud vu cac khoan phai nOp Nha nu& Phai tra ngtriyi lao dOng Chi phi phai tra ngan han Phai tra npi bq ngan han Phil tra ngan hgn khac Vay ngin han Quy khen thuang, phtic lqi

Nq dal h#n Vay dal Lion

VON CHU SO ilifu (400 = 410)

VOn chfi sa him Win co phAn - Coyhieu pho thOng c6 quyin

bieu quyet Thong du von c6 phAn Vim khac ctia chu so hiru Quy dau to ph& trien Lori nhuan sau thud chua phan phei - LNST chua phhn ph6i lily ke

din cuai nam truor - LNST churl phem phdi nam nay

TONG NGUON VON (440 = 300 + 400)

Ngtr6i 15p:

Le Tuyen Quang Ke toan tong Op

Ctic thuye't minh dinh kern la ba phin hop thanh cua bac ado tai chthh nay 6

40

ill Lqi nhuilm Op (20 = 01 - 11)

Doanh thu hoot dOng tai chmh Chi phi tai chinh

Trong do: Chi phi Idi vay

4 Chi phi quitn 1j1 doanh nghi0

• Lqi nhuan thuan tu• hoot &pig kinh doanh (30 = 20 + 21 - 22 - 26)

Thu nhap khac Chi phi khac

4 Ket qua tir ho9t ding khfic (40 = 31

4 Lqi nhuip ke tofin trtrerc thud (50 = 30 + 40)

4 Chi phi thud TNDN hqn Muth

6 Lqi nhuan sau thud TNDN (60 = 50 - 51)

6

Cong ty CO phlin Ph& trien Di0 hic Vi0 Nam — Van pheng Ging ty 4i1 Bfio cao ket qua hog Ong kinh doanh cho (tam ket thtic ngay 31 thang 12 nam 2017

1111 Mau B 02 — DN (Ban hanh theo Thong to so 200/2014117-BTC

ngay 22/12/2014 ctia BO Tai chinh)

410

4

4111 Doanh thu ban hang

411 Gia von hang ban

Ma so

Thuyet minh

2017 VND

2016 VND

01 26 593.372.937.658 448.743.607.239

11 27 263.131.078.004 243.897.044.997

20 330.241.859.654 204.846.562.242

21 28 3.381.900.289 2.008.373.376 22 29 115.761.266.260 121.699.376.147 23 112.400.540.010 121.748.711.472 26 30 29.009.255.260 27.685.997.600

30 188.853.238.423 57.469.561.871

31 75.723.543 243.593.636 32 967.806.492 331.200.000

- 32) 40 (892.082.949) (87.606364)

50 187.961.155.474 57.381.955.507

51 32 25.782.303.148 1394.321.156

60 162.178.852.326 55.987.634.351

NO)/ 23 thang 3 nAm 2018

Ihr Nguoi rap: Nguei d

\11

Le Tuyen Quang Ngu)in Tung Phucrng Ke totin tang hop Ke toan truong

6

S S Cdc thuyit minh Binh kern la by pkin hop thanh cita boo cao tai chinh nay

S

Nguyen Thanh Tung Tong Githn doc

7

Ging ty CO plan Ph& Wen Di0 h c Vqt Nam — Van pheng Cling ty Bio cio hru chuyin tan tg cho nam ket tittle ngay 31 thing 12 nam 2017 (Phirong phi') trip tiep)

Min B 03 — DN (Ban hanh theo Thong tuso 200/2014/77-BTC

ngay 22/12/2014 clic: Bes Ted chfnh)

it Ma Thuyet

2017

2016

• so minh

VND

VND

• LIM CHUYEN TIEN lir HOAT DQNG KINH DOANH

• Tien thu tir ban hang, cung cap dich vu va doanh thu khac 01 652.917.882.661

• Tien chi tri cho ngutri cung cap

a hang hoa va dich vi 02 (4.583.889.135) Tien chi tri cho ngutri lao ding 03 (11.991.955.285)

0 Tien Iii vay da tri 04 (112.326.049.788) Thue nhAp doanh nghiep da nip 05 (20.882.617.315)

• Tien thu khac tir hogt ding kinh doanh 06 2.349.158.362 Tien chi khac cho hoot den

di kinh doanh 07 (153.361.562.609)

481.577.219.006

(6.253.357.200) (11.893.246.075)

(121.682.310.253)

1.278.593.466

(115.614.776.695)

Tien chi de mua situ, xay dung tai sin

6 c6 dinh va cac tai sin dai hgn khac 21 Tien thu tir thanh iy, nhtrqng ban tai sin

• co dinh va cac tai sin dai hp khac 22 Tien thu lai cho vay, co tirc va lqi nhuAn ducrc Chia 27

227.412.122.249

(156.791.313.761) (33.807.389.893)

200.200.000

2.970.501.151 1.913.151.002

• I

I

6

I,tru chuyen tin thuAn tir host &Ong kinh doanh

20 352.120.966.891

LIM CHUYEN TIEN TIT HOAT DONG DAU

Lw chuyen lien thuiin tir boat ding din ttr

30 (153.820.812.610) (31.694.038.891) •

•

• LUYJ CHUYEN TIEN 're HOAT HANG TAI MINH

Tien thu tir di vay Tien tri ng goc vay Co tirc, lqi nhuAn da tri

Ltru chuyen hen thuan tir float (long tai chfnh

33 180.002.348.119 162.666.544.839 34 (233.294.637.149) (303.736.089.668) 36 (59.319.881.634) (48.885.078.848)

40 (112.612.170.664) (189.954.623.677)

•

•

a •

•

Cc c thuyk minh clInh kem la bQ phan hop thanh ctia boo coo tai chfnh nay

•

6

op 8

Le Tuyen.Quang Ki wan tong hop

Nguy.fn Tung Phucrng hanh Tung Ke toan tracing Tong Giam doc

Cfing ty Co phtm Mgt trien Dign lkrc Vi'ft Nam — Van phOng Ging ty Elio cif) hru chuyen tan tg cho nam ket tluic ngity 31 thing 12 nam 2017 (Phurong phap tryc tiep — tap theo)

MAu B 03 — DN (Ban hanh theo Thong to so 200/2014/77-BTC

ngay 22/12/2014 cila BO Tai chinh)

Liru chuyen tien thuan trong nam (50=20+30+40) Tien va cfic khan twang duong tien din nam Anh huirng cua they d6i ty gia hOi doai quy doi ngoti t'? Tien va cic khoin twang (Junin tien

A. cum lain (70 = 50 + 60 + 61)

Ma Thuyet 2017 2016 A so minh VND VND

50 85.687.983.617 5.763.459.681

60 57.097.060.312 51.332.490.941

61 (47.557) 1.109.690

70 4 142.784.996.372 57.097.060.312

Ngtriri 11):

Ngay 23 thing 3 nam 2018

Ccic thuyei minh Binh kem la bO phem hop thanh cua Mo cao tai chinh nay 9

Ging ty CO' phin Mat trien Dien lu•c Viit Nam — Van phong Ging ty Thuyet minh bio cao tai chinh elm nam ket thtic nay 31 thing 12 nam 2017

Mitu B 09 — DN (Ban hanh theo Thong to so 200/2014/17-BTC

ngay 22/12/2014 cita BO Tai chinh)

Cic thuyet minh nay la b8 phan hop thanh va can duqc doc eking thai vii bao cao tai chinh dfnh kern.

1. Dan vi bao cao

(a) Hinh thin so. hfru von

I Cong ty CO phAn Phat trien Dien Ivy Viet Nam ("Cong ty") la mOt ding ty c6 phAn dirge thanh lap

tai ViOt Nam. Bao cao tai chinh cua Van phong Cong ty cho nam ke't fink ngay 31 thing 12 nam 2017 phin anh s6 lieu bao cao tai chinh cua Vin pitting COng ty.

a (b) Hoat Ong chinh

Cac host Ong chinh ctia Van phong Cong ty la sin xuAt, truyen tai va phan ph6i diem

(c) Chu lc* san xuAt kinh doanh thong thirimg

• Chu kSi san xuAt kinh doanh thong thins:mg dm Van pitting Cling ty nam trong pham vi 12 thing.

(d) Cu true Cling ty

Tai ngay 31 thing 12 am 2017 va ngay 1 thing 1 ram 2017, Cong ty c6 3 dcm vi truc thu8c nhu sau:

4

Dom vi tryt thu(ic

Dia chi Hoat dOng kinh doanh chinh

4 Nha may Thity dien Bic Binh Binh Thuan Sin xuAt dien nang Nha may Thuy dien Khe B6 Nghe An San xuat dien nang Trung tarn to van Thiet ke Ha Nil Tu van, thiet ke

Tai ngay 31 thing 12 nam 2017, Van phong Cong ty c6 58 nhan vien (1/1/2017: 59 nhan vien).

b

6 2. Co• so• 14 bao cao tai chinh

(a) Tuyin 136 ve tam thii

Bao cao tai chinh dm Van phong Cong ty duqc lap theo cac ChuAn muc Ke toan Viet Nam, Ched8 Ke togn Doanh nghiep Viet Nam va cac quy dinh phap131c6 lien quan den viec lap va trinh bay bao cao tai chinh.

lb Van phong C6ng ty cOng Ai) dung Che c18 Ke town Doanh nghiep dm Tap down Dien luc Viet Nam da &roc 138 Tai chinh chap thuan tai Van ban s6 12227/BTC-CDKT ngay 3 thing 9 nam 2015, Wong

II

din ke toin cho Cong ty do Tap down Dien luc Viet Nam ban hanh theo Van ban so 3793/EVN- TCKT ngay 15 thing 9 nam 2015 dOi voi viec trial tnrac nguyen gia dm tai san c6 dinh tam tang

et dm Nha may Thiiy dien Khe BO va Nha may Thuy dien Bic Binh. • S S

10 S

•

el Ging ty Co Oar] Mat trien Dien line VW Nam — Van phong Cong ty

410 Thuyet minh bac, cao tai chink cho nam ket tit& ngay 31 thong 12 nam 2017 Op theo)

MAu B 09 - DN • (Ban hanh theo Thong az se; 200/2014/7T-BTC

ngay 22/12/2014 cita BO Tai chfnh) •

O Hien tai m6 hinh t6 chirc ke toan cua C8ng ty duqc phan cap nhu sau:

Doanh thu cira Nha may Thiry dien Bic Binh va Nha may Thiry dien Khe BO duqc ghi nhAn tap • trung tai Van phong C8ng ty.

- Chi phi phat sinh tuang 1mg yeti doanh thu duqc hach toan riens tai Van phong, Nha may Thiry dien Bic Binh va Nha may Thiry dien Khe B6 va sau d6 duqc ket chuyen len Van phong Cling ty

• th8ng qua tai khoan phai tra nQi b8 ngin han.

• Do nhung dac diem trong mo hinh to chirc ke toan cua C8ng ty nhu tren, Ban Ring Giam d6c Cong ty quyet djnh rang bao cao tai chinh cila Van phong Cong ty duqc lip tren ca stir nhu sau:

41 Bing can doi ke toan bao gim so lieu dm Van phong Cong ty.

• Ket qua kinh doanh bao gom doanh thu cira Nha may Thiry dien Bic Binh va Nha may Thiry dien Khe 136 duqc ghi nhin tap trung tai Van phong Cong ty, chi phi dm Van phong Cong 7 va ck

• chi phi duqc ket chuyen tir NhA may Thu), dien Bic Binh va NhA may Thily dien Khe Bo.

Bao cao luu chuyen den to bao gom ck luting den thu va chi ciia Van phong Cong ty.

Ging ty ding lip va phat hAnh bao cao tai chinh tong hip cua Cong ty phan anh s6 lieu ctia Van 3

phong C6ng ty va tat ca ck dan vj hach town phi thuic cua Cong ty. De c6 thong tin diy du ye tinh hinh tai chinh, ket qua hoot ding kinh doanh va luu chuyen tien to cua Cling ty, bao cao tai chinh cua 5

A Van phong Cong ty nay can duqc dpc cung v6i bao cao tai chinh tong hip cua C6ng ty.

• (b) Gia dinh hoat Ong lien tuc

1/ 7 9 ....

Bao cao tail chinh cita Van phong C6ng ty &Km lip tren ca kr hoot ding lien tic. Tai ngAy lip bang • can dii ke toan, nq ngin han di vtrqt qua tai sin ngin han IA 1.148.467 trieu VND (1/1/2017:

1.010.137 tri'eu VND). Gia tri oh gia djnh hoot ding lien tic sir dung trong viec lip bao cao tai • chinh nay ca ban dira tren kha rang dm Van phong Cong ty trong viec too ra dong den trong tuang

lai du de Van phong C6ng ty c6 the thanh toan ck khofin nq phai tra khi den han va duy tri sir tint tai •

va hoat ding lien tic oh Van phong Cong ty trong mit tuang lai c6 the du Icien tru&c chrac.

Tai thai diem lip bao cao nay, kiting c6 ly do gi de Ban Ting Giam dic nghi ng6 ve kha nang ti6p toc hoat dOng dm Van phong Cong ty.

(c) so. do hreng

Bao cao tai chinh, trir bao cao luu chuyen den te, &rot lip tren ca sof din tich theo nguyen tic gia arc. Bao cao luu chuyen tien to duqc lap theo phuang phap truc dep.

(d) Ky ke toan nam

Ky ke wan nam dm Van pitting Ging ty IA tir ngAy 1 thong 1 den ngAy 31 thong 12.

fir

(e) Dcm vi tan t?ki town

fir Dan vj tien to kA town dm Van phong Cong ty IA Ding Viet Nam ("VND"), ding IA don vj den to duqc sir dung cho mic dich hip va trinh bAy bao cao tai chinh.

11 iv

4

Ging ty Co phAn Phit trien Din !tic Vift Nam — Van phbng Cong ty

o Thuyet minh bio cao tai chinh cho nam ket thfic ngity 31 thing 12 nam 2017 (tiep theo)

Mau B 09 — DN (Ban hanh theo Thong to so 200/2014/77 -BTC

4 ngay 22/12/2014 ctia BO Teti chinh)

4 3. Tom tat nhimg chinh sach ke twin chii yeu

4 Sau day IA nhftng chinh sach ke tan chti yeu &rot Van phong Ong ty ip clang trong vie'c lap bao cao tai chinh

(a) Cac giao dich bang ngoai tg

Cac giao djch bang cac dam vj tien khac VND trong nam duqc quy dOi sang VND theo gia thIrc to tai ngiy giao djch.

• Cac khoan mac tai sin va nq phai tra c6 g& bang don vj tien tg khk VND duqc quy doi sang VND

• theo tj, gia mua ban chuyen khoan trung birth caa ngan hang thtrcmg mai noi Van phang Citing ty thtrang xuyen c6 giao dich tai ngAy ket thtic ky ke toan nam.

Tat ca cac khoan chenh lech tj, gia h6i doai ducc ghi nhan vio bao cao ket qua hoot clang kinh doanh.

(b) Tien Nit cac khoan Now throng tien

Tien bao gom tien mat va den girl ngan hang khong 14 hon. Cac khoan tucmg dtrcrng tien IA cac khoan du tu ngan han c6 tinh thanh khoan cao, c6 the de ding chuyen doi thinh mat luong tien xac djnh, khong c6 nhieu raj ro ye thay doi gia tri vi duqc sir clang cho mac dich dap irng cac cam ket chi tien ngan han han la cho mac dich dau tu hay IA cac mac dich khk.

6 (c) Cac khoan dau tn.

• Dau to gdp von vdo cdc don v j khdc

Dau tu vio cac cong cu von cha so hun ci a cac don vj khac duce ghi nhan ban du theo gia g6c bao gam gia mua va cac chi phi mua c6 lien quan truc tiep. Sau ghi nhan ban dau, cac khoan dau to nay &roc xac djnh theo gia gOc trir di da phang giam gia khoan dau tu. Du phang giam gia dau to duot lap khi don vi nhan dau to phat sinh 16, ngoai trit tnitmg hop khoan 16 da da nam trong da kien cita Cong ty khi quyet djnh dau tu. Du phong giam gia dau ttr duqc hoan nhap khi don vj nhan dau to sau do too ra loi nhuan de bu trir cho cac khoan 16 da dtroc lap du phang tnrac kia. Khoan du phang chi &rot hoin nhap trong pham vi sao cho gia trj ghi so ctia khoan dau tu khong vuot qua gia trj ghi so cita chting khi gia djnh khong c6 khoan du phong nao TA' duqc ghi nhan.

(d) Cfic khan phai thu

Cac khoan phai thu khach !ling vi cac khoan phai thu khac duqc phan anh theo gia gOc tar di du phang phai thu kh6 doi.

12

•

S

S •

S

S

S

S

S

S

6

6 Cling ty CO phAn Phat trien Dien hp: WO Nam — Van phimg Cling ty

So Thuyet minh bao Clio tai chinh elm nam ket thtic ngay 31 thing 12 nam 2017 (tiep theo)

Min B 09 — DN (Ban hanh theo Thong to so 200/2014/77-BTC

ngay 22/12/2014 cua BO Tai chinh)

• (e) Hang an kho

Hang ton kho duac phin anti theo gia thip hcm gifra gia g6c va gia trj thuin ca the thuc hien duqc. • Gia gOc cua hang ton kho, ngoai trir chi phi san xuAt kinh doanh der dang, duqc tinh theo phuang

•

phap binh quan gia quyen va bao gom tat

. cac chi phi phat sinh c6 duac hang ton kho a dja diem

va trong thdi hien toi. Gia gOc dm chi phf san xufit kinh doanh der dang IA cac du an djch vu &Jac tinh theo phtrang phap dfch danh va bao gom nguyen vat lieu, chi phi nhan ding truc tiep va cac chi phi san xuit chung duqc phan bO. Gia trj than CO the thuc hien duqc tinh dua vAco gid ban ctia hang tin) kho trir di cac khoin chi phi trac tinh de hoan thfinh san phim va cac chi phf ban hang truc

• A tiep. • Van phong Cong ty di) dung phuang phap ke khai thuOng xuyen a }loch toan hang ton kho.

(0 Titi san di dinh hiru hinh

(i) Nguyen gilt

TM san c6 djnh hffv hinh duqc the hien theo nguyen gia trir di gia trj hao mon lay ke. Nguyen gia tai son c6 djnh 110.0 hinh bao gom gia mua, thue nhap khfiu, cac loci thue mua hang khong hob loi va

11, chi phi lien quan truc tiep de dua tai san an vj trf va trong thai hoot dOng cho mvc dfch sir dung a du kien. Cac chi phi phat sinh sau khi tai san co djnh hauhinh da dua vAo hoot dOng nhu chi phi sira chUa, bao duerng va doi to duqc ghi nhan vAo.bao coo k'et qufi hoot Ong kink doanh trong nam ma chi phf phat sinh. Trong cac tnrang hqp c6 th Chung minh mot cach re rang rang cac khofin chi phf nay lam tang lqi fch kinh to trong tucmg lai du tfnh thu duac tir viec sir dung tai san co djnh hiru hinh

ir vtrqt tren mix hoot dOng tieu chuan theo nhu danh gia ban dau, thi cac chi phi nay duqc von has nhu mot khoin nguyen gia tang them dm tai san co dinh htOru hinh.

Xay dung ca bfin hoar) thinh duqc ghi tang tai san co djnh tai thoi diem can cti theo hien bfin nghiem

IP thu hoAn thAnh dua vac) sir dung. DOi veri cac tai san c6 djnh &ivy ban giao tir au to xfiy dung trong nam hoan thAnh nhung chua duqc phe duyet quyet toan, gia trj ghi tang nguyen gia tai san co djnh IA gifi theo du toan duqc duyet. Khi gia trj ding trinh duqc duyet, nguyen gia tai san co djnh se duqc dieu chinh theo gia trj quyet toan.

(ii) KhIu hao

Khlau hao duqc tint] theo phtrcmg phap dtrong thing dua tren thoi gian hero dung vac tinh dm tai san co djnh hiru hinh. Thai gian hau dung trac tinh nhtr sau:

• nhA cira va vat kien trtic 5 — 50 nam • may mac va thiet bj 3 — 20 nam • phucmg tien van chuyen 5 — 10 nam • thiet bj van phong 3 — 8 nam

(g) Tai san co dinh vo hinh

Phan mem may vi tinh

Gia mua cua phin mem may vi tinh mai ma phin mem nay khong phfii la mOt 130 phan gin ket vai phfin cirng ca lien quan thi duqc von hOa va hoch toan nhu tai san co djnh vo hinh. Phfin mem may vi tinh duqc tfnh klfau hao theo phuang Oaf) dutrng thing trong yang 3 - 10 nam.

13

6

4ir

6

6

• • ty

6

6

•

Ging ty CO phan Phat trien 1Dign Itrc Vi4 Nam - Van phong Ging ty Thuyet minh bao cao tai chinh cho nam ket attic ngay 31 thang 12 Mini 2017 (t4 theo)

Min B 09 - DN (Ban hanh theo Thong ty so 200/2014/77-BTC

ngay 22/12/2014 ctia BO Tai chinh)

• (h) Xfiy dyng ar ban dir dang

Xay dung co ban der dang phan anh cac khoan chi cho ding trinh xay dung chua hoan thanh va may m6c chua lap dot xong. Khong tinh khiu hao cho xay dung co ban der dang trong qua trinh xay dung

• va lip dOt.

(i) Chi phi tra tririrc dal hon

Ong cu va dung cu

C6ng co va dung cu bao gOm cac tai son Van phong Cong ty nam giff de sir dung trong qua trinh hoot

• Ong kinh doanh binh thuerng, veri nguyen gia cua mOi tai san thip hcm 30 trieu VND va do d6 khong dit lieu kien ghi nhOn la tai san co djnh. Nguyen gia cua cong co va (long cu duqc phan b6 theo phtrang phap dtrong thang trong theri gian tOi da kh6ng qua 3 nam.

(j) Cie kha.' phai tra ngtriri ban Nit cac khan phai tra khac

Cac khoin phai tra ngued ban va khoan phai tra khac duqc the hien theo gia gOc.

(k) Dy phong

• MQt khoin du phong duqc ghi nhOn neu, do ket qui dm mgt su kien trong qua khir, Van phong COng ty c6 nghia vu phap ly hi'en toi ,hok lien c6 the troy tinh mgt cach dang tin coy, va chic chin se

• lam giam slit cac lqi ich kinh to trong tucmg lai de thanh town cac khoan nq phai tra do nghia vu do. Khoan du phong duqc xac dinh bing cach chiet khiu dang tien du kien phai tra trong tucmg lai vii ty' le chiet khiu tnrerc thus phin anh danh gia cua thj truing Of then diem hien tai ve gia trj than gian cua tien va run ro co the ctia khoan nq do.

• 46P (1) VOn co phan

Cjphiatt phi) thong

• CO phieu ph6 thong duqc ghi nhan theo gia phat hanh trir di chi phi phat sinh lien quan truc tiep den viec phat hanh co phieu. Phin thu tir phat hanh co phieu ph8 thong vtrqt tren menh gia duqc ghi vao

• thOng du win co phin. Chi phi phat sinh lien quan truc tiep den viec phat hanh co phieu, trir di anh huemg thus, duqc ghi giam vao thOng du von co phin.

•

11110 (m) Thud

• Thus thu nhOp doanh nghiep tinh tren lqi nhuOn hoc to ctia nam bao g6rn thus thu nhOp hien hanh va thus thu nhop hoan loi. Thus thu nhOp doanh nghiep duqc ghi nhOn troll bao cao ket qua hoot

• Ong kinh doanh ngooi trir truing hqp c6 cac khoin thus thu,nhOp quan den cac khoan moc duqc ghi nh#n thang vao von sec he.u, thi khi d6 cac khoin thus thu nhOp nay ciing dtrqc ghi nhOn thang

• vao von chit ser ha u.

Thus thu nhop hien hanh la khoin thus du kien phai npp dua tren thu nhOp chju thus trong nam, sir

• dung cac mac thus suit c6 hieu luc toi ngay ket thtic ky ke town nam, va cac khoan dieu chinh thus phai Op lien quan den nhang ram truck.

• 14

+Si

COng ty CO phan Phat trien Dien Ity Viet Nam — Van phong Ging ty Thuyet minh bao cao tai chink cho nam ket thtic ngay 31 thing 12 nam 2017 (tiep theo)

MAu B 09 — DN (Ban hunk theo Thong tit s 'of 200/2014/7T-BTC

ngay 22/12/2014 czia BO Tai chinh)

• Thue thu nhap hoan lai dtrqc tfnh theo phuang phai bang can dai ke toin cho cac chenh Lech tam thin

• girra gia tri ghi so cho mvc dfch bao cao tai chinh va gia tri sir citing cho mvc dfch tfnh thug cua cac khoan mvc tai san vi nq phai tra. Gia tri cua thug thu nhap hoan lai duqc ghi nhin dtra tren cach thirc du kien thu hai hoic thanh toil) gia tri ghi so cua cac khan mvc tai san va nq phai tra sir ding cac mac thug suit c6 hieu luc hoic coi ban c6 hieu Ivy tai ngay ket thtic ky ke town nam.

41 san thug thu nhap hoan lai chi dtrqc ghi nhin trong pham vi chic chin c6 dti kfi nhuan tinh thug

• trong twang lai de tai san thug thu nhip nay c6 the sir dvng dtrqc. Tai san thug thu nhap hoan lai duqc ghi giant trong pham vi kitting con chic chin IA cac lqi fch ye thus lien quan nay se sir dvng dtrqc.

ap

(n) Doanh thu v a thu nhkip kink

(i) Doanh thu ban then

Doanh thu ban dien duqc ghi nhin trong bao cao ket qua hog clang kinh doanh diva tren san lacing e dien cung cap vac, he thong truyentai dien va c6 xac nhin khach hang. Doanh thu duqc

ghi nhin neu nhtr c6 flitting yeu . khong chic chin trong yeu lien quan tai kha nang thu hai cac khoan phai thu.

(ii) Thu nh(ip tictien lai

Thu nhip tir tien lai dtrqc ghi nhin theo tS, le ttrcmg ang voi th8i gian dua tren s6 du geic va lai suit ap dvng.

lir (iii) Thu nh0 titco tar

Thu nhop tv c6 tirc duqc ghi nhin khi (in> cn nhdn co tat dtmc xac

• (o) Cac khan thanh town thug hog ding

Cac khoin thanh wan thug hoat d'ang duqc ghi nhin trong bao cao ket qua hoot ding kinh doanh theo • phucmg phap dtrong titans dqa NIA° thol han ctia hip dang thug. Cac khoan hoa hang di thug duqc

ghi nhin trong bao cao ket qua hoot (fang kinh doanh nhu IA mat ba phan hip thanh dm tong chi phi 410

thug.

* (p) Chi phi di vay

Chi phi di vay duqc ghi nhin IA chi phi trong nam khi chi phi nay phat sinh, ngoai trir tneing hip chi phi di vay lien quan den cac khofin vay cho mvc dfch hinh thinh tai san dit dieu kien yen) h6a chi phi

• di vay thl khi da chi phi di vay se duqc Van h6a va duqc ghi vio nguyen gia cac tai san nay.

(q) Cac ben lien quan

• Cac ben duqc coi la ben lien quan cfla Van phong Cling ty neu mat ben c6 kha fling, truc tiep hoic

• gian tiep, kiem soat ben kia hoac gay anh twang (tang ke Rh ben kia trong vi0c ra cac guy& dinh tai chinh va host Ong, hoAc khi Van phong C8ng ty va ben kia cang chju str kiem soat chung hoc anh

• htrcmg ding ke chung. Cdc ben lien quan c6 the IA cac cong ty ho0c cac ca nhin, bao gam ca cac thanh vien gia dinh than con dm cac ca nhin duric coi IA lien quan.

15

Cling ty Co phan Phat trien Dien Itic Vkst Nam — Van pilling Cling ty Thuyet minh bao cao tai chinh cho nam ket thtic ngay 31 thfing 12 nam 2017 (tiep theo)

Mitu B 09 —DN (Ban hanh theo Thong tuso 200/2014/IT-BTC

ngay 22/12/2014 cita BO Tai chinh)

o 4. Tien va cac khoin tuvng throng tien 31/12/2017

VND 1/1/2017

VND

Ti& mat 174.065.094 222.496.266 Tian gai ngan hang 3.149.538.158 607.531.343 Cac khan ttrang dtrcmg lien 139.461.393.120 56.267.032.703

411

411 142.784.996.372 57.097.060.312

4

5. Phai thu ciia khfich hang

(a) Phai thu cua khach hang chi tit theo khach hang Ion

31/12/2017 1/1/2017 VND 'VND

6 Ging ty Mua ban Dien 39.444.387.092 39.491.480.439

• Cac khach hang khac 861.577.951 1.022.135.841

• 40.305.965.043 40.513.616.280

•

• (b) Phai thu cua khach hang la ben lien (wan

• 31/12/2017 1/1/2017 • VND VND

• Cong ty Mua ban Dien Ming Cong ty Dien ltrc Mien Bac

39.444.387.092 856.208.744

39.491.480.439 1.019.303.452

40.300.595.836 40.510.783.891 4

Ithoin phai thu thtrang mai ter khach hang la ben lien quan khong c6 dam bao, khong chin !Ai va c6 thoi hart hoan tra la 15 ngay ke tir ngay ben mua nhan &if:lc h6a dan thanh town hop le va chinh xac dm hen ban.

4 4

,, \

4

4 16

COng ty CO plan Phat trien Din Itrc Vi4 Nam — Van phong Ging ty Thuyet minh bao coo tai chinh cho nom ket unit ngay 31 thing 12 nom 2017 (tiep theo)

Mau B 09 — DN (Ban hanh theo Thong at so 200/2014/77-BTC

ngay 22/12/2014 cila BO Tai chinh)

6. Phai thu nga'n han khac

4 31/12/2017 1/1/2017 VND VND

KY, mot, k31 guy 3.467.105.093 Tam img cho Ban Quin 131 Dtr an b6i thutmg di dan va tai dinh ca huyen Ttrong Dtrcmg 4.472.363.000 4.472.363.000

111

Tam t'mg cho nhan vien 353.222.000 512.710.000 Phai thu ve lai tien girl 220.788.637 Ck khoin phii thu khac

34.300.824 103.836.210 469.359.057

5.080.674.461 9.025.373.360

iw 7. Hang ton kho

31/12/2017 1/1/2017 VND VND

6 Nguyen vat lieu Chi phi san xuAt kinh doanh da dang

81.777.800 92.237.863 636.606.492

81.777.800 728.844.355

8. Phai thu nqi bk) dai h4n

Phii thu n'6i b6 dal han bao g6m cac khoin tin von va tai san Van phong C6ng ty da cap cho cac don vi tnrc thu6c de duy tri hoot d'Ong san xuAt kinh doanh.

S

S

S 6

4

4 17

•••••ttIPIP.IPPIPIPPOifellmv*.trt-••11ttett et

Cfing ty Co phan Mat trien Din luc Vift Nam — Van pheng Cling ty Thuyet minh bat) coo tai chinh cho nam ket thtic ngay 31 thing 12 nam 2017 (tiep theo)

Min B 09 — DN (Ban Muth rhea Thong tuso 200/2014/7T-BTC

ngity 22/12/2014 caa B¢ Tai chinh)

9. Tai san dinh hiku hinh

Nfuyen,,gia

Nha cira va vat kien frac

VND

May mew va thiet bi VND

Ph wow tip) van chuyen

VND

Thiet bi van pheng

VND 'ding Ong

VND

So du dau nam 24.295.608.362 9.311.965.596 3.783.181.600 374.923.133 37.765.678.691 Tang trong nam - 61.950.000 61.950.000 Chuyen tir xay dung co ban der dang 633.800.759 633.800.759

Se du call nam 24.295.608.362 9.311.965.596 3.783.181.600 1.070.673.892 38.461.429.450

Gil tri hao men lay kc SO du dau nam 8.856.652.660 8.473.268.654 2.581.007.927 336.026.364 20.246.955.605 Khali hao trong nam 859.222.992 222.213.212 298.243.011 49.947.478 1.429.626.693

S6 du cuoi nam 9.715.875.652 8.695.481.866 2.879.250.938 385.973.842 21.676.582.298

Gil tri can lai SO du dau nam 15.438.955.702 838.696.942 1.202.173.673 38.896.769 17.518.723.086 SO du cuoi nam 14.579.732.710 616.483.730 903.930.662 684.700.050 16.784.847.152

Trong tai san co dinh hitu hinh tai ngay 31 thong 12 nam 2017 c6 cac tai sin c6 nguyen gid 9.946.655.139 VND da khau hao het nhtmg van dang duqc sir dung (1/1/2017: 9.054.124.493 VND).

Gil trj con lai cita tai san co dinh hCru hinh kitting con sir dung ducc va char thanh ljt tai ngay 31 thing 12 nam 2017 la 68.032.224 VND (1/1/2017: 68.032.224 VND).

Tai ngay 31 thing 12 nam 2017 tai san co dinh haru hinh c6 gid trj con lai la 10.286.303.045 VND (1/1/2017: 10.525.532.858 VND) dtrov the chh tai ngan hang de bao dam cho cac khoin vay cua Van phong C6ng ty.

18

Cling ty Co phAn Phat trien Dien luc Viet Nam - Van phOng Cling ty Thuyet minh bao cao tai chinh cho nam ket thtic nay 31 thang 12 nam 2017 (di) theo)

Mau B 09 - DN ( Ban hanh theo Thong tuso 200/2014/TT-BTC

ngay 22/12/2014 dm BO Tat chinh)

&

6

10. Tai san co Binh vo hinh

Nguyen gia

PhAn mem may vi tinh

VND Thi sin khac

VND Tting Ong

VND

SO du. du nam 175.210.114 91.814.590 267.024.704 • Tang trong nam 58.340.250 58.340.250

6 s6 du cu6i nam

hao men lily he

233.550.364 91.814.590 325.364.954

6 SO du du nam KhAu hao trong nam

80.621.251 18.742.158

91.814.590 172.435.841 18.742.158 1

lb Si du cucii nam

• 99.363.409 91.814.590 191.177.999 it

Gia tri can lai • SO du du nam 94.588.863 94.588.863 4

• SO du cuei nam 134.186.955 134.186.955 ..̀

Trong tai san c6 djnh yo hinh c6 cac tai san vai nguyen gia 91.814.590 VND da duqc khAti hao het 13i ngay 31 thang 12 nam 2017 (1/1/2017: 91.814.590 VND), nhtmg van Bang dtrqc sir dung.

11. Xfiy dilyng ca ban dof Bang

2017 2016 VND VND

Se du du nam Tang trong nam Chuyen sang tai san co djnh htlru hinh

Se du cucii nam 2.755.068.845.143 2.684.293.233.283

19

•

0

6

6

6

0

6

•

6

2.684.293.233.283

2.613.766.963.406

71.409.412.619

70.526.269.877 (633.800.759)

Cong ty Co phAn Phat trien Dien hyc Viet Nam — Van phong Cong ty Thuyet minh bao cao tai chinh cho nam ket thtic ngay 31 thing 12 nam 2017 Who theo)

MAu B 09 — DN (Ban hanh theo Thong to so 200/2014/17-BTC

ngay 22/12/2014 dm BO Tai chInh)

Cac ding trinh xay dung coy bin de dang km nhu sau:

31/12/2017 VND

1/1/2017 VND

Cong trinh Nha may thiiy din Bic Binh(*) 23.906.440.144 18.806.434.851 °Ong trinh Nha may Thtly dien Khe BO (*) 2.698.506.252.650 2.665.393.755.606 Tea nha van phong Cong ty 32.563.109.523 Cong trinh khac 93.042.826 93.042.826

2.755.068.845.143 2.684.293.233.283

(*) Cac cling trinh nay di di vao host d8ng va duqc hach town tam tang tai Nha may Thtly dien Bic Binh va Nha may Thuy dien Khe Bo, hai don vi truc thuOc cua C8ng ty. Tuy nhien, tai ngay 31 thing 12 nam 2017, gia tri cua cac cling trinh nay van chtra duqc quyet town nen van duqc theo del tren xay dung ca bin der dang cua Van phong C8ng ty.

iC

••• fifFIPIPIr re- creeerresseehoi• • • • • 6 Ili • 6 6

Ging ty Co phin Ph& trien Dign Ikrc VRt Nam — Van phang Cong ty Thuyet minh bao cao tai chinh cho nam ket thtic ngay 31 thang 12 nam 2017 (tiep theo)

MAu B 09 — DN (Ban hanh theo Thong to so 200/2014/7T-BTC

ngay 22/12/2014 cita Bei Tai chinh)

12. 1)&1 ttr g6p von vao don vi khac

31/12/2017 1/1/2017

% sir hitt' % sir hum Gia

va quyen Gia tri va quyen trj

Dia chi SO ltrong bieu quyet Gia gOc Du phong hop 1j, SO Itrong bieu quyet Gia gOc Do pheng htyp If VND VND VND VND VND VND

Dau tir gop vein vao: Cling ty Co phan Lang They dien am Son San 195.000 9,60% 1.950.000.000

(*) 195.000 9,83% 1.950.000.000 (*)

(*) COng ty chua xac djnh gia trj hqp 1j, dm khoan dau ttr tai chinh dai han nay a thuyet minh trong bao cao tai chinh boi vi khong c6 gia niem yet tren thi tnfOrng cho cac cong ci tai chinh nay va cac Chufin mkrc Ke toan Viet Nam, che dp Ke town Doanh nghiep Viet Nam hien khong c6 hirftg din ve cach tinh gia trj hop1)1 sir (king cac kjt thuat djnh gia. Gia trj hop iy cua cac cling cp tai chinh nay c6 the khac vai gia tri ghi SO.

21

h C As Co

Cong ty Co phan Phat trien Din hp VW Nam — Van Wong Ong ty Thuyet minh bat) cao tai chinh cho nam ket thtic ngay 31 thang 12 tam 2017 (tap theo)

MAu B 09 — DN (Ban hanh theo Thong tuso 200/2014/7T-BTC

ngay 22./12/2014 cita BO Teti chinh)

13. Chi phi tra trunk

(a) Chi phi tra tru'Oc 'wan han

Cling cu va dung cg, Chi phi tra truck ngan han khac

19.545.908

17.836.362

(b) Chi phi tra tru6c dal han

S6 du dau nam Tang trong nam Phan 136 trong nam

Cling cg va (king cu

VND

40.916.017 24.536.364

(45.187.614)

Chi phi tra truck dai han khac

VND

3.422.459.627 21.272.640

(3.377.587.786)

TOng c6ng VND

3.463.375.644 45.809.004

(3.422.775.400)

SO du co& nam 20.264.767 66.144.481 86.409.248

14. Phil tra ngtroi ban ng'an han

tra nguiri bin) chi tiet then nhii cung CAI) 16.n

Gia goc va so c6 kha Wing tra nq 31/1212017 1/1/2017

VND VND

Lien danh YMEC-ZHEFU-EEMC

16.756.318.609 Cong ty Co phin Ca khi Dien lure

10.437.529.475

13.473.187.656 'Ring C6ng ty 36

9.054.498.668

68.320.850.976 Ban Quint ly Du an bOi thtrerng di dan va tai djnh cu huy0 Twang Dtrcrng

8.008.312.108

6.285.560.269 Cac nha cung cap khac

24.724.998.244

32.281.798.675

52.225.338.495 137.117.716.185

S

• •

ay

6

6

4

4

4

6

4

31/12/2017

1/1/2017 VND

VND

19.545.908

14.840.908 2.995.454

22

IF r ea r fle, 0. 01 4111 6 6 •• t, <<

Ging ty Co phtm Phat trien Dien hic V* Nam — Van pheng Cong ty Thuyet minh bao cao tai chinh cho nam ket thtic ngay 31 thong 12 nam 2017 (tiep theo)

MAu B 09 — DN (Ban hanh theo Thong tu. so 200/2014/I7-BTC

ngay 22/12/2014 czia BO Tai chinh)

15. Thue va cac khoan phai nem Nha

Sii ph:il ni:ip SO 05 Op SO Et kliciu trir 1/1/2017 trong nam trong nam trong nam 31/12/2017

VND VtiD VND VND VND

Thue gia tri gia tang Thue thu nha'p doanh nghi'ep Thue thu nhap ca nhan Thue tai nguyen, Thue nha dat va tien thue dit Cac loai thue khac Cac khoan phi, 1e phi va cac khoin phai ni)p khac

306.496.589 59.340.748.307 (51.239.595.061) (6.277.307.134) 2.130.342.701

1.152.657.772 25.782.303.148 (20.882.617.315) 6.052.343.605

862.283.258 1.668.062.095 (1.539.966.055) 990.379.298

67.290.220 917.862.536 (925.998.616) 59.154.140

25.855.232 (25.855.232)

- 3.000.000 (3.000.000)

141.951.420

236.516.864 (224.466.080)

154.002.204

2.530.679.259 87.974.348.182 (74.841.498.359) (6.277.307.134) 9.386.221.948

23

a Ging ty co phan Phat trien Dip hp ViOt Nam — Van phimg Cong ty Thuyet minh bio cao chinh cho nam ket thtic ngay 31 (hang 12 nam 2017 (tiep theo)

MAu B 09 — DN (Ban haiih theo Thong to so 200/2014/17-BTC

ngay 22/12/2014 caa BO Tsai chinh)

6 16. Chi phi phai tra ngiin h4n

6

6

6

6

6 17. Phiii tra not bo ngin h9n

Phai tra nOi b0 ngin bao gOm cac chi phi sin xuat kinh doanh tai ngay 31 than 12 nam 2017 cua Nha may Thtly dien Bic Binh va Nha may Thuy dien Khe Bo da &or ket chuyen Len Van phong Cong ty.

6 --;

4. 18. Phai tra ngiin 114n khac N. N.

4. 31/12/2017 1/1/2017 f y VND VND .JU

6

6

6

6

..,

6

6

4

4

4

4 6

6

6 24

31/12/2017 VND

1/1/2017 VND

Chi phi lai vay 344.323.912 269.833.690 Chi phi thtrang vAn hanh an toan dien 637.036.899 Cac khoan trick truck khac 1.100.259.206 264.944.709

1.444.583.118 1.171.815.298

Kinh phi ding doan , 68.505.580 14.201.160 ../ Bao hiem ica hol, bao hiem y to va bao hiem that nghiep Co ttic phai tra 16.678.959.753

1.972.974 14.810.461.881

IS' .1.1

Tien 1mg von tam thiri do HOi ding di dawn, tai dinh cu Huyen Tucmg Duang tra h0 cho Du an Nha may Thuy dien Khe BO 1.000.000.000 1.000.000.000 Phai tra, phai nOp khac 304.670.060 212.165.275

18.052.135.393 16.038.801.290

41 • • • i i i •

4

4

6

Cling ty CO phAn Phat trien Dien hrc Viet Nam — Van phimg Ging ty Thuyet minh bao cao tai chinh cho [Lim ket thtic ngay 31 thang 12 nim 2017 (tap theo)

MAu B 09 — DN (Ban hanh theo Thong to so 200/2014/7T-BTC

ngay 22/12/2014 curt BO Tai chinh)

19. Vay

(a) Vay ngin han

Bitm (Inn trong nam 31/12/2017 Gia tri ghi so va so co kha fling

Tang

Wain tra nq

VND

VND

VND

Vay ngin han 13.318.205.638

30.707.718.051 (34.194.637.149)

9.831.286.540 Vay dai han den han tra (19(b)) 183.100.000.000

317.100.000.000 (199.100.000.000) 301.100.000.000

196.418.205.638 347.807.718.051 (233.294.637.149) 310.931.286.540

Dieu khoan va dieu kien cua cac khoan vay ngAn han nhu sau:

1/1/2017 Gia tri ghi so va se co kha nang

tra nq VND

Looi

Lai suat

31/12/2017

1/1/2017 tien nam

VND

VND

S

6

Ngan hang Thucmg moi CO phan An Binh - Chi nhanh Quang Ninh VND 7% - 9% 9.831.286.540 13.318.205.638

6 6 6 6

Cac khoin vay ngin han tir ngan hang duoc dam bao bang tai san co dinh huu hinh cua Van phong Cong ty có gia tri con loi la 10.286.303.045 VND (1/1/2017: 10.525.532.858 VND) (Thuyet minh 9).

6

4

S S S S S

sib

S S

25

• • • • •• I r r ee C. cr.& *I OM 40 le lir lir It." II. I. t

Cling ty CO phan Ph& trien Vi0 Nam - Van phOng Cong ty Thuyet minh boo coo tai chinh cho nam ket fink ngay 31 thing 12 nam 2017 (tiep theo)

Mau B 09 — DN (Ban hanh theo Thong to se, 200/2014/17-BTC

ngay 22/12/2014 cita BO Tat chinh)

(b) Vay dal han

Dicu khoan va dieuk* ctla cac khoan vay dai han nhtr sau:

Loai nen Lai suit nam

Nam ciao han

31/12/2017 VND

1/1/2017 VND

Ngan hang Phil trien Viet Nam - Chi nhanh Nghe An (*) VND 6,90% - 10,50% 2020 905.466.301.476 1.049.466.301.476 Ngan hang Thtrang mai CO phfin Dfiu to va Ph& trien Vi'et Nam - Chi nhanh Tay H6 VND 9,48% - 9,50% 2025 205.200.000.000 223.200.000.000 Ngan hang Thuang mai Co pith Tien Phong - Chi nhinh Tay Ha N6i 83.060.003.274 100.728.512.019

Hqp clang so 93 - 21.08.15/HDTD/TPBANK.THN VND 9,48% - 9,50% 2025 38.807.391.725 44.807.391.725 Hqp clang so 155 - 26.11.15/HDTD/TPBANK.THN VND 9,48% - 9,50% 2020 44.252.611.549 55.921.120.294

Ngan hang Thucmg mai Co plan An Binh — Chi nhanh Quang Ninh (*) VND 9,20% - 9,54% 2027 129.863.138.813

1.323.589.443.563 1.373.394.813.495

Khoan den han tra trong veng 12 thing (301.100.000.000) (183.100.000.000)

Khohn den han tra sau 12 thong 1.022.489.443.563 1.190.294.813.495

Cac khoan vay dal han tir ngan hang duct dam boo bang tai sin c6 djnh him hinh va vo hinh tkun tang cua Nha may Thuy dien Bic Binh va Nha may Thuy din Khe BO c6 gia trj con lai la 2.347.240.996.176 VND (1/1/2017: 2.526.833.200.690 VND).

(*) Day la cac khofin vay c6 lai suit co dinh theo timg lin giai ngan.

26

Cling ty CO phlin Phat trim Dien lav Vi4 Nam — Van ph?mg Cong ty Thuyet minh blo cat) tai chinh cho nam ket tit& ngay 31 thing 12 nam 2017 (tiep theo)

Min B 09 — DN (Ban !Wadi theo Thong ttt sO 200/2014/17-BTC

ngay 22/12/2014 cua BO Tai chinh)

20. QuST khen thtrirng, phtic lgi

4

6

Quy nay dtrqc trich lop tin lqi nhutin sau thue china phan phOi theo su phe duyet cua cac co dong tai cu8c hop DO KA ding c6 ding. Quy duqc sir dung a chi tra cac khoan khen thuong va phtic lqi theo chinh sach khen thtrerng va phtic lqi cua Van phong Cong ty.

Bien dOng cua quy khen thuang, phut Iii trong nam nhir sau:

2017 2016 VND VND

$ SO du dOu nam 2.989.805.231 7.516.521.993 Trich lOp trong nam 3.605.603.837 1.301.344.131

6 Tang khac trong nam 72.700.000 8.000.000

lb Sir dung trong nam (5.643.971.971) (5.836.060.893)

lir s6 du cuOi nam 1.024.137.097 2.989.805.231

4r

• • •

•

27

If f ff i ir f i -cc err rirrr tr • • • OD • IP Or lir tr tr

Cling ty Co phan Phat trien Dien hp Viet Nam — Van phOng Cling ty Thuyet minh bao cao tai chinh cho nam ket thtic ngay 31 thing 12 nam 2017 (tiei) theo)

Win B 09 — DN (Ban hanh theo Thong to so 200/2014/7T-BTC

ngay 22./12/2014 caa BO Tai earth)

21. Thay cloi von chu so• hiru

Von co phlin VND

Thing dir A X von co phan

VND

Von khic cua chi' sir him

VND

Quj, dAustir phat trien

VND

L9i nhuOn sau thud chtra

phan phi VND

Tong along VND

SO du tai ngity 1/1/2016 999.966.710.000 27.927.746.440 1.454.930.951 12.670.770.579 60.450.884.457 1.102.471.042.427

Phat hanh CO phieu 24.964.270.000 (24.964.270.000) Lcri nhuan thufin trong nam 55.987.634.351 55.987.634.351 Co tire (thuyet minh se 23) (49.998.335.500) (49.998.335.500) Phan bti vao qu, dau to phat trien 867.562.754 (867.562.754) Phan be vao quy khen thuemg, phtic lcri (1.301.344.131) (1.301.344.131) Sir ding guy dau to phat trien mua tai san c6 dinh 35.800.00() (35.800.000)

SO du' fig ngay 1/1/2017 1.024.930.980.000 2.963.476.440 1.490.730.951 13.502.533.333 64.271.276.423 1.107.158.997.147

28

N:‘

Vim co phan VND

Tilting du X X von co phan

VND

Von khac cua chi ser him

VND

Quy" dint to phit trier'

VND

Loi nhu(in sau thud chore

phan ph& VND

TOng tong VND

1.024.930.980.000 2.963.476.440 1.490.730.951 13.502.533.333 64.271.276.423 1.107.158.997.147

- 162.178.852.326

162.178.852.326

44 t f F Cf- t- t- ir- r- tr,IrrIP•ibrewirorww-ok•t-

Ging ty CO !tari Phat trien Dien Itrc Vi0 Nam - Van phbng Cling ty Thuyet minh boo coo tai chinh cho nam ket thfic nay 31 thing 12 nam 2017 (tiep theo)

Mau B 09 - UN (Ban hanh theo Thong at. so 20012014117-BTC

ngay 22/1212014 dm BO Tai chinh)

So dir tai ngay 1/1/2017

Lqi nhuan thu'a'n trong nam Loi nhuan tir Trung tam to van Thiet ke (dam vi hach town d'Oc lap) chuyen ve van phong Cling ty CO tar (thuyet minh so 23) Phan 1:16 vao quy khen thtrang, phtic lqi s Sir clang quji dau to phat trien mua tai san co djnh

- 540.242.468

540.242.468

- (61.188.379.506)

(61.188.379.506)

- (3.605.603.837) (3.605.603.837)

2.434.277.122 (2.434.277.122)

SO du tai ngay 31/12/2017

1.024.930.980.000 2.963.476.440 3.925.008.073 11.068.256.211 162.196.387.874

1.205.084.108.598

29

II. • 5.6 •m. A

COng ty Co phan Mat trien Dien Ityc VRt Nam — Van pheng Cong ty Thuyet minh bao coo tai chinh cho Wain ket thtic ngay 31 thing 12 Mini 2017 (tap theo)

Mau B 09 — DN 6 (Ban hanh theo Thong tit sO 200/2014117-BTC

6 ngay 22/12/2014 clia BO Tai chinh)

22. Win co phAn

Vim co phin &Km duyet va da phat hanh cua Cong ty la:

6

•

6

6 Co phieu ph6 thong co menh pa la 10.000 VND. Miii co phieu ph6 thOng tucmg Ong von melt phieu bleu quyet tai cac cuoc hop co d8ng dia. Cong ty. Cac co &Ong dtrqc nhin c6 tirc ma Cong ty cong

6 b6 van timg died diem. Tat 6 c8 phieu pho th6ng deu c6 thir tu uu tien nhu nhau deoi v6i tai sin con lai dm Cong ty. .;

lb ...

23. CO tar li Tai cu8c, hop ngay 21 thang 4 nam 2017, Dai hOi d6ng c8 (long dm Ging ty da quyet djnh phan ph& khoan co air 61.205.915.054 VND tit lqi nhuin sau thue cua nam tai chinh ket thtic ngay 31. thing 12 nam 2016. Tvcu8c hop ngay 21 thing 9 nam 2017,1-16i dong Quin trj COng ty daquy.et dinh chi tra khoan co tat 61.188.379.506 VND bang tien de dim ha° c6 tirc chi tra cho c8 phieu khong le. Cong ty da chi tra khoin c6 tirc nay tir thing 10 nam 2017.

Tai cksoc. hop ngay 23 thing 4 am 2016, Dai 116i citing co (Jong Cong ty dkquyet djnh phan ph6i khoin CO nic 49.998.335.500 VND tir Iqi nhuin sau thue cua ram tai chinh ket thtic ngay 31 thang 12 nam 2015. Cong ty da chi tra khoan c6 ttic nay tir thang 10 nam 2016.

• 24. Qua d Iu to phat trin

Quy dau ur phat trien duqc trich I p tir lqi nhuin chug phan ph6i theo nghj quyet cua Dai hOi &mg c6 (long. Qu9 nay dtrqc thanh lip nham moc dich met Ong kinh doanh trong tucmg lai.

31/12/2017 Ira 1/1/2017 S6 co phieu VND

Von c6 pluin duqc duyet 102.493.098 1.024.930.980.000

VOn c6 plan di ph& Minh Co phieu ph6 thong 102.493.098 1.024.930.980.000

S6 c6 phi& Bang Itru hhnh Co phieu ph6 thong 102.493.098 1.024.930.980.000

•

S

S

S

S 30

4

Ging ty CO phan Phtit trien Dien Ity Viet Nam — Van pheng Cong ty Thuyet minh bao cat) tai chinh cho [tam ket thtic ngity 31 thing 12 nAm 2017 (tap theo)

Mau B 09 — DN (Ban hanh theo Thong to so 200/2014/77-BTC

io net), 22/12/2014 clic, BO Teti chinh)

25. Clic khoan myc ngoiii Bang can dOi ke toan

it

Ngo4i tc cac lo4i

31/12/2017 1/1/2017

Nguyen tg Turing (twang Nguyen ci Twang throng VND VND

USD 2.369 53.719.343 2.386 54.379.621

26. Doanh thu ban hang

41. T6ng doanh thu the hi'e'n tong gia tri hang ban khong bao gom thue gia tri gia tang.

ar Doanh thu than bao g6m:

Doanh thu ban dien thuang pham

2017 VND

2016 VND

41. • Nha may Thuy dien N:4m Ma 10.377.486.847 10.559.773.584 • Nha may Thuy dien Bac Binh 142.585.965.380 71.079.618.771 • Nha may Thuy dien Khe B6 440.409.485.431 367.104.214.884

4. 593.372.937.658 448.743.607.239

fhp

27. 16,

Gia von hang ban

Gia von cua dien thtrong pham da ban

2017 VND

2016 VND

• Nha may Thuy dien N#m Ma 5.774.355.345 5.922.949.704

14. • •

Nha may Thuy dien Bac Binh Nha may Thuy dien Khe 136

65.736.335.560 191.620.387.099

56.294.124.896 181.679.970.397

263.131.078.004 243.897.044.997

a

31

10 Cong ty CO phan Phat trien Dien 'tic Viet Nam — Van phong Cong ty Thuyet minh hao cao tai chinh cho nam ket thtic ngay 31 timing 12 nAm 2017 (tiep theo)

Mriu B 09 - DN ik (Ban hemh theo Thong nt so 200/2014/TT-BTC

ngay 22/12/2014 czia BO Tai chinh)

•

28. Doanh thu hot d(ing tai chinh

2017 VND

2016 VND

6 Lai tin giri 2.989.953.578 1.940.123.376

6 Co tirc &roc chia Lai chenh Lech ty gia thuc hien

97.500.000 287.954.087

68.250.000

6 Lai chenh Lech ty gia chtra thuc hien 6.492.624

6 3.381.900.289 2.008.373.376

6 * 29. Chi phi tai chinh

• 2017 VND

2016 VND

6 Chi phi Iai vay 112.400.540.010 121.748.711.472 Lo chenh Lech gia chtra thuc hien 267.139.351 Han nhap du 'bong ton that diu to (750.597.372)

• Chi phf tai chinh khac 3.360.726.250 434.122.696

115.761.266.260 121.699.376.147

•

110,

•

6

30. Chi phi qukin IS, doanh nghip

2017 VND

w 1 II

2016 VND

Chi phi nguyen vat lieu, vat lieu 615.707.553 622.111.667 40 Chi phi nhan vien 17.031.784.350 16.732.947.148

Chi phf ding cu, dung cu va do dung 192.369.795 543.150.631 gio Chi phf khau hao tai san co djnh 1.861.761.491 1.466.411.773

Thue, phf vale phf 73.355.642 66.309.642 6 Chi phf dich vu mua,ngoai 1.428.839.548 1.657.353.409

Chi phi khac bang tien 7.805.436.881 6.597.713.330

6 29.009.255.260 27.685.997.600

•

e

32

• Cling ty Co plan Phat trien Dien Ikrc ViOt Nam - Van phong Cling ty Thuyet minh bao clic) tai chinh cho nam ket thtic ngity 31 thang 12 nam 2017 (tap theo)

Mau B 09 - DN

as,

4

•

(Ban hanh theo Thong to so 200/2014/77-BTC ngay 22/12/2014 cua BO Tai chinh)

31. Chi phi san xuAt kinh doanh theo yeu to 2017 2016 VND VND

Chi phi nguyen vat lieu 856.594.134 1.163.739.894 Chi phi nhan vien 29.526.287.347 28.418.808.279 Chi phi citing co, (long co va di) ang 275.919.419 882.323.299 Chi phi khau hao tai san co djnh 181.352.586.648 181.267.408.253 Chi phf sfra chaa tai san co djnh 1.987.752.630 963.615.766 Thue, phi IA le phi 62.622.481.412 44.694.398.147 Chi phi djch vo mua ngoii 4.768.793.678 5.042.377.021

10 Chi phi khac 10.749.917.996 9.786.978.430

• 32. Thue thu nh4p

(a) Mil chieu thue suit (hue to

2017 2016 VND VND

Lqi nhu4n ke toan truck thud 187.961.155.474 57.381.955.507

Thue tinh theo thue suat cua Cong ty 37.592.231.095 11.476.391.101 Uu dai thue (12.003.175.975) (10.168.275.043) Chi phi khOng duqc khau trir thue 212.748.028 99.855.098 Thu nhap kh8ng bj tinh thud (19.500.000) (13.650.000)

25.782.303.148 1.394.321.156

• • • • • • • • 33

iL

•

Cling ty Co phan Phat trien Dien ltyc Viet Nam — Van phimg COng ty Thuyet minh bao cao tai chinh cho nam ket thtic ngay 31 thing 12 nam 2017 (tiep the())

Mau B 09 — DN (Ban hanh theo Thong tuso 200/2014/7T-BTC

ngay 22/12/2014 dm BO Teti chinh)

(b) Thue suit ap dung

Nha may Thuy ckfn Bic Binh

Theo cac quy dinh hien hanh ve thud thu nhip, Nha may Thay dien Bic Binh c6 nghia vu n6p cho Nha ntrac thud thu nhap bang 20% tren lqi nhuan tinh thud. Cac quy dinh hien hanh ye thud thu nhop cho phep Nha may duqc mien thud thu nhap trong 3 nam ke tir nam dau tien c6 lqi nhuan chin thud (dr am 2009 den nam 2011) va giam 50% thud thu nhap trong 5 nam tiep theo (tit nam 2012 den nam 2016). Tit ca cac mien giam thud tren se kh8ng Ai) dung vii cac khoan thu nhap khk, cac khofin thu nhap kHz nay se chit' thud suit 20% dr nam 2016.

Nha may Thiry dien Khe Bj

Theo cac quy dinh hien hanh ve thud thu nhap, Nha may Thay dien Khe B6 c6 nghia Yu n6p cho Nha ntrac thud thu nhap bank 20% teen lqi nhuan tinh thud. Cac quy dinh hien hanh ye thud thu nhap cho phdp Nha may duqc mien thud thu nhap trong nam 2015 va 2016 va giam 50% thud thu nhap trong 7 ram tiep theo (tir nam 2017 den nam 2023). Tat ca cac mien giam thud tren se khong Ai) dung yai cac khoin thu nhap khac, cac khoin thu nhap khac nay se chit' thud suit 20% dr nam 2016.

Mk thud silk thus thu nhap thong thu&ng Ai) dung cho doanh nghiep chua tinh cac uu dai la 20% dr nam 2016.

33. Cac giao dich chit yeu cac ben lien quan

Ngoai cac s6 dtr vii ben lien quan duqc trinh bay tai cac thuyet minh khac cua bao cao tai chinh, trong nam Van phong Cling ty c6 cac giao dich cha yeu vii cac ben lien quan nhtr sau:

Cac cong ty lien quan

Ding Cong ty Ph& then 1

Gia tri giao dich 2017 2016 VND VND

Co tar 22.423.226.271 18.321.875.000

Cong ty Mua ban Dien Doanh thu ban hang 582.995.450.811 438.183.833.655

Tong Cong ty Dien Mi'dn Bic Doanh thu ban hang 10.322.689.624 10.536.555.555

HO thing Quin tri va Ban kiem snit Luang va alb lao 1.785.177.260 1.533.232.715

Ban Ten Giant dec Tien luong va thuang 1.098.785.281 1.214.587.492

34

hanh Tung Tong Gam dac

Le Tuyen.Quang

Nguyfn Tung Phuang Ke todn tong hp

Ke loan truang

Ngay 23 thang 3 nam 2018

Ngu&i lap: Nproi d

6 6 Cling ty CO plan Ph& trien Dign l re Vi0 Nam — Van pheng Ging ty

Thuyet minh IA° cao tai chinh cho nam ket fink ngay 31 thang 12 nam 2017 (tiep theo)

MAu B 09 — DN (Ban hanh theo Thong ty so 200/2014/77-BTC

ngdy 22./12/2014 ctia BO Tai chinh)

34. SO HO so sanh SO lieu so sanh tai ngay 1 thang 1 nam 2017 duct mang sang tit se lieu trinh bay trong bao cao tai chinh dm Van phong Cong ty tai ngay va cho nam ket thtic ngay 31 thang 12 am 2016.

46

6 6 6

6 6 • 6 • 6 •

6 6 • 6 6

35 6

CO PH * PHAT TRIAD

\ A-T

CQNG HOA XA HOI CHU NGHIA VItT NAM DO 10p - Tkr do - Hanh phtic

Ha N0i, ngaya Mango 3 nam 2018

CONG TY CO PHAN PHAT TRIEN DIN LVC VIET NAM

s6: NNPD-TCKT V/v: Giai trinh bin thing Igi nhu4n

Dinh gai: ty ban cluing kitoin Nhit funk (UBCKNN)

Giao dick Chung khoan HO Chi Minh

Can dr ThOng to s6 155/2015/TT-BTC ngay 06 thang 10 nam 2015 oh BO Tai

chinh vS viec huang dan cong 136 thong tin tren thi twang chang khodn.

Cong ty CO phAn Phat triSn Dien Ikrc Viet Nam gull trinh bier) dOng lgi nhudn

ke loan trtrac thus tren Bao cao tai chinh — Van Phong Cong ty da dugc kiSm toan nam

2017 nhir sau:

- Lqi nhu;an ke toan truac thud nam 2017: 187.961.155.474 dOng.

- Lqi nhudn ke toan try& thus nam 2016: 57.381.955.507 dOng.

Nguyen nhan cha yeu:

Lqi nhudn ke toan mt.& thud nam 2017 tang 228% so vai nam 2016 chit yeu hi do: Lugng nu& ve cac ho thay dien trong nam nay nhieu km so vai nam truck, san lugng dien sari xudt cua cac NM may tang len, da'n den Doanh thu ve SXKD dien tang cao, cac chi lieu doanh thu, lqi nhu4n nam nay tang len. MOt so chi tieu cu thS nhu sau:

Dan vi tinh : DOng

CHI TIEU Nam 2017 Nam 2016 ChenhlOh

Tang/giam T5, 1?

Doanh thu than 593.372.937.658 448.743.607.239 144.629.330.419 32%

Gia von hang ban , 263.131.078.004 243.897.044.997 19.234.033.007 8%

Lgi nht,Idn Op ve ban hang va cling cap dich vu

330.241.859.654 204.846.562.242 125.395.297.412 61%

Doanh thu hoot dOng tai chinh 3.381.900.289 2.008.373.376 1.373.526.913 68%

Chi phi tai chinh 115.761.266.260 121.699.376.147 (5.938.109.887) -5%

Chi phi quail 1St doanh ngh4 29.009.255.260 27.685.997.600 1.323.257.660 5%

Lqi nhtiOn khac (892.082.949) (87.606.364) (804.476.585) -918%

Lqi nlittijn Ic'' toan tilt& thus 187.961.155.474 57.381.955.507 130.579.199.967 228%

Cong ty xin giai trinh so lieu voi Qujf ca quan va Qu51 co (long.

Iran trong.

Noi

- Nhtr tren;

- Luu: VT, TCKT, VPHDQT

Nguyen Tha n h '1 ii n