2021-07-21 (1)

2021 07 21 (1) CONG TY C6 PHAN NIIItT DIN QUANG NINE 33, Khu 5, Plurang Hi Khgnh, Thin!) phi Ho Long, Quang Ninh Mu s6 BOla DN (Ban himh theo Thong bird 200/2014/71 BTC ngay 22/12/2014 caa 80 Tai chin[.]

CONG TY C6 PHAN NIIItT DIN QUANG NINE

33, Khu 5, Plurang Hi Khgnh, Thin!) phi Ho Long, Quang Ninh

Mu s6 BOla-DN

(Ban himh theo Thong bird 200/2014/71-BTC ngay 22/12/2014 caa 80 Tai chinh)

(Dong day da) Quy 2 Om 2021

Don vi tinh: VND

110

111 V1.1

4.073.193332.090 4.269312.590.975 31.936.611382 836.398.002.967 31.936.611.382 36.398.002.967

L Tian vi cat khoin twang duangrirr o

I Tien

501.500.000.000

666.927

-71

6.-17'hai thu dai hon khic

f

II TM sin co dlith

I Tai sin of) dinh hat hinh

6.241.990.553 (5.655.097.809)

1.673.847.504

263

268

270

4 Tai san dai han khac

—

1

4 Phil tra ngtrEri lao Hang

5 Chi phi phai tra ngin han

7 Phai tra theo tien de ke hooch hop ding xay chmg 317

AN

au?'

Npari 16p bleu

(10i, hp ten)

CoNG TY CO PHAN NHIET DIEN QUANG NINH

T6 33, Khu 5, Phirtrng HI IChAnh, ThAnh phil Ho Long, QuAng Ninh

3 Doanh thu than vA bin hang via cung cip dich vg (10 = 01 -02) 10 2.471.575.004.601 2.359.293.536.794 4.264.906.408.972 4.995.143.963.610

5 LAO ntiOn g(ip an hang vi cung cap clIch vg (20 = 10- 11) 20 258.179.527.531 59.465.914.972 439.008.434.497 221:45-5.423.097

10 Ltd nhuAn than tir hoot (16ng kink doanh (30 =20 + (21 -22)- 30 203.999.967.110 28.904.886.503 328.629.116.584 24.182.102.609

(25 + 26))

11 Thu nhAp khAc 31 V11.6 801.133.174 602.541.674 1.159.719.481 1.033.322.529

12 Chi phi kink 32 VII.7 1.554.901.969 1.829.163.494 3.088.673.229 3.5701242-.351

13 Lqi nhuAn khac (40 = 31 -32) 40 (753.768.795) (1.226.621.820) (1.928.953.748) (2.536.919.822)

14 Tang lqi nhuljn ki ban truth thud (SO = 30 + 40) 50 203.246.198.315 27.678.264.683 326.700.162.836 216-15.182.787

15 Chi phi thud TNDN hifn Minh 51 VII.10 10.176.638.981 1.104.182.489 16.351.077.207 1.104.182.489

16 Chi phi thud TNDN hoAn Ii 52

Ngtriri IEp bleu

fi-.91edirtiza owthi

CONG TY CO PHAN NHIST DIN QUANG NINa

T6 33, Khu 5, Pherng Ha Khinh, Thenh ph6 Ilo Long, Qua ng Ninh

Min so B03-DN

(Ban hanh thea Thong Iv se 200/2014/77-BTC ngay 22/12/2014 dm B0 The chinh)

BAO CAO LIM CHUYEN TIEN Tt

(Theo phumig phip gain tip) Qu9 2 nam 2021

Lay ke tir din nim den Quy nay nam trut

I Lou chuyin tin a hoot d§ng kinh doanh

01

DiL chinh cho cac khoin

- UI, 16 chinh lech tY gia h6i doai do dinh gia1ai cic khoan mac lien te

05

(8.281.404.916) 11.354.937.707

i nr.di

1 1

\

2 Tien thu a thanh ly, Smog bin TSCD vit cac tai sin dai hon khan 22

ID Ltru chuyin tiEn I* hoot d(ing thi chInh

1 Tien thu tfr ph& Minn c6 phieu, nhen v6n gap mkt din so hau 31

60

61

70 VI '

Tin vi twang throng tin ciarkk (70=50+60+61)

Tin vti twang throng tiin din kJ,

huUngcUathaydi t gia hoi doai quy dei ngoai

Tien chi tra vOn g6p cho cac chn so hftu, mua li c6 phieu cern doanh 32

nghiep dA phat himh

Co tire, len nhuan dA tra cho char sei heti 36 1

(43.100.400)

(953.135.419.421) (947.714.857.922) Liru chuyin din thorn- trong (50=20+30+40) 50 (804.461391.585) (292.913.192.475)

621.105.970.660

328.192.778.185 (953.092.319.021) (947.714.857.922)

Nguiri 10p bib

(Kg hp ten)

rubill'efLumer

CoNG TY C6 PHAN NHItT DltN QUANG NINII

16 33, Khu 5, Pinning HA Khanh, Thinh ph ip Ha Long, Quang Ninh

I Dc diem hold deng ciia doanh nide!)

Hinh thfrc so hen vim

Vim c6 phan

Linh mrc Idnh doanh

Diu tu xay dung, quart ly van hanh Nha may Nhiet din Quang Ninh va ban dien

Nginh nghe kinh doctrilf

Hoot dOng chinh cfm ang ty la san St va kinh doanh diet] Cong ty thoc hien auk 19 va van bath Nile may Nhiet dien Quang Ninh v6i

04 to may c6 bang o5ng suat la 1.200MW

Chu ky san fruit, kinh doanh thong thutmg

Chu kt san agt, kinh doanh thong thutmg cna C8ng ty threw thoc hien trong then gian khOng qui 12 thang

Dan diem hos dOng cüa doanh nghiep trong Miro tai chinh c6 anh huong den Bao cao tai chfnh

Cau trk doanh nghiep

- Danh skh con ty con;

- Danh sach ck c8ng ty lien doanh, lien ket;

- Danh sach cac don vi troc thuOc kheng c6 tit each phap nhan hach loan pha thkc

Tuyen be ve khe nang so sanh thong tin in tren Bao cao tai chinh (c6 so sfinh ducm hay '<hong, nett khOng so sanh &roc phiti neu rd ly do nhu vi sao chuyen dei hinh fink ser halt, chia tách, sap nhap, neu dO dal ve ky so sanh )

II Kt ke toan, darn vi tien t sfr dyng trong ke tomn

Ky ki Man nam (bat din ta ngay 01/01 kit thk vao ngay 31/12)

Don vi tien t sO clang trong Ice Man Tnrtmg hop c6 su thay del don vi nen te ke toin so voi narn truck, giai trinh n5 ly do va anh huerng cem so thay

Bac cao tai chfnh dirge tririli bay bang Deng Via Nam (VND)

HI Chain mon va Cite de Ice than áp dyng

I Chi dO IcE toan áp dung

Ciing ty áp dyng can Chitin mut Ke toan, Che dO Ka toim doanh nghiep Via Nam throe ban hanh theo Thong tu se 200/2014/TT-BTC ngay 22 thing 12 narn 2014 va cac thOng tu huerng din that hien chain moc Ice toan dm BO TM chinh tong viec lap va trinh bay bao cao tai chinh

2 Tuyen bti ye viec tuan thit Chu& mac ke man va Che dO Ice toan

Ban Ten giant Mc dam bao da tub tha yeu cu vim citc Chuan moc ke toin, Che dO Kt Man doanh nghiep Viet Nam dirge ban bath theo ThOng tu s.S 200/2014/TT-BTC ngity 22 Mang 12 nam 2014 ding nhtr cat thong tu hutng den [hoc hien chutm mire ke Man cim BO TM chlnh bong viec 1p bao cao tai chinh

IV Cie chfnh sick ke Man ap dyng (trong trueng hqp doanh nghiep boat tang lien tyc)

1 Nguyen tic chuyen ded Bito cao tai chinh lap bang ngoai te sang Deng Via Nam (TnrOng hop deng tien ghi so ke toan khac vai Deng Viet Nam); Anh htterng (neu c6) do viec chuyen dti Bao cao tM chinh tfr clang ngoai te sang Deng Viet Nam

2 Cie ty gid hei dodi Op dung trong Ice tofin: VND/USD

3 Nguyen tic Lk djnh lai suit thvc te (lai suit bleu lye) clang de chi& khit &mg ten

4 Nguyen tic ghi nhan cac khoan ten va cac khoin twang dung tien

Tien va tucmg throng lien bao gem lien mat tai guy, can khoan tien giri Meng ky ban, cac khoan S tu ngin han cd Icy Ilan tit 3 [hang tit

xueng, c6 Icha ming thanh khoan cao, de clang chuyen den thenh lien va it c6 rui ro lien quan den viec bien deng gia tai Cac khoan ten va

Mang throng tie'n dime ghi nick theo dung Chu& mvc Ice toan va che de Ice man Via Nam

5 Nguyen tic ke Man cac khoan diu tu tai chInh

Chimg khoan kinh doanh;

Cie khoin din ti nun giir" den ngay dao han;

Cite khoan cho vay;

Diu ttr vao cong ty con; ding ty lien doanh, lien ket;

d) Du tu vao cong et' von dm don vj Ichac;

Cac phucmg phap ke tok doi vol c,ic giao filch khan lien quan den din tir tai chink

- Chlmg khoan kinh doanh: can khoan din ti chin khoan dirge xac djnh theo gia g6c ti-jr ck Ichoim giam gia chimg khoan kinh doanh

2-4

- Cfic khoan dEn tu nem gift din ngiy ciao

bao gem ck Ichkoam dAu ta ma Gang ty c6 9 dinh va kha nang gift din ngtty dap Mtn Cac

khaki diu tu nim gift den ngey dao han bao gem: cac khoan ten gai nail hang c6 ky han ten 3 thang veri mac dich thu lai hang kY

6 Nguyen tic ke tok nq phai thu

Nq phai thu dirge WM bay theo gia In ghi se In} di cac khoan (Iv phemg phai thu kh6 del Dv phing phai thu kh6 dal &Km Inch lap cho

nhung khoan ng phai thu do qua hart thanh toan tir Mu thang tat iOn, hoc ctic Ichoan nq phai thu ma ngtrbi nq kh6 c6 kha nang thanh Man

do bj thanh 19, pha sin hay cac 'chi khan Mang ttr

7 Nguyen tac ghi !than hang ten kho:

- Nguyen tic ghi nhan hang ten kho;

- Phmmg phap tinh gia trj hang ten kho;

- Phuang phap hach loan hang ten kho;

- Phtrang phap lap dtr phong giam gia hang ten kho

Hang ten kho duqc xac djnh tren ca set gia [hip han giara gid gee va gia trj thuin c6 the thvc hien dirge Gia gec hang ten kho bao gem chi

phi nguyen vat lieu MK tip, chi phi lao ging true hip va chi phi sitn xuAt chung (net' c6), de ci dupe hang ten kho 0 dia diem ve tang

thai hien tai

Gia g6c hang ten kho dirge zee djnh theo phtrang phdp binh quail gia quyen va hach loan theo phucmg phap ke Ichai thuang xuyen Gia ti]

amen co the thvc hien duqc dime xac djnh bang gia ban tree tin lair can chi phi utftc tinh de hoax) DAM san phim ding chi phi tier, thj,

ban hang va phfin phei phdt sixth

Dv phing giam gia hang ten kho cü Cong ty dime trich lap theo cac guy djnh hien hanh

8 Nguyen tic ghi nhan va cac khiu hao TSCD, TSCD thue tai chinh, bit deng san din hit:

TM san ce djnh ducm trInh bay theo nguyen giO tat di gia tri hao men lily Ice Tai &in c djnh dirge khau hao theo phtrang phap duting

thing dva tren thbi gian hot dung u6c tinh

9 Nguyen tic ke loan dm hap ding hqp tOe kinh doanh

10 Nguyen tic Ice man thue TNDN hot lai

11 Nguyen tic ke loan chi phi tra truck

Cac khoan Ong cv dung cg xuet clang Ichang dit tieu chuin la TSCD &nye danh gia ci kha nang dem lai 19i ich kinh te tong tucmg lai vgi

thbi him sir dung ti-en 1 nam va chi phi sira them &Km phan be vao chi phi SXKD theo phucmg phap dutmg thing tong voting 2 Mint

12 Nguyen tic ke loan nq phiti tra

Ng phei Ira duce Midi bay theo gia tri ghi se, bao gem cat khoan phai tra nguM ban, chi phi phai tra va pha tO Ichk

13 Nguyen tic ghi nhan vay va nq phai tra thue MI chinh

14 Nguyen tic ghi nhan va von hia cfic khoan chi phi di vay

15 Nguyen the ghi nhan chi phi phai tra

16 Nguyen the ve phtrang phip ghi nhan cat khan du phong phai ha

17 Nguyen the ghi nhan doanh thu clum [hue hien

18 Nguyen the ghi &Ian trai phieu chuyen di

19 Nguyen the ghi nhan yin chit se hffu:

- Nguyen the ghi nhan van gap cüa cha so hftu, than du von c6 phin, quyen chqn trai phieu chuyen dOi , von khac cüa chi) ser Virt

gdp cha ser hew (tax ghi nhan theo s6 von [hue th da gap ctia cac ca &Mg

- Nguyen tic ghi nhan chenh lech da.nh gia tai sin

- Nguyen the ghi nhan chenh lech 19 gia: chenh lech 19 gid hoi doai phat sixth do danh gia lai cdc khoan du nq gec ngoni te hoc phat sinh

do thuc hien thanh toan, ha ng gee vay dirge hach toan vao chi phi tong kjr

- Nguyen the ghi nhart lqi nhuan chin phan ph6i: Lqi nhuan sau thud TNDN dirge phtm plied cho the co deng sau lchi da trich lap eat quy theo Diu le C8ng ty cling nhu ck quy dinh eüa phap luat và da &Km Dai hOi deng c6 deng phe duyet

20 Nguyen the va phuang phap ghi nit doanh thu:

- Doanh thu ban hang;

- Doanh thu cung nip dich vv;

- Doanh thu boat den UI chinh;

- Doanh thu hop deng xay thing

- Thu nhap khaz

Cat khok doanh thu dirge ghi nhan kin deng thei th6a man ca narn dieu kien sau:

ang ty da chuyen giao phin len rai ro va 1M ihcs gin lien veri quyen se hem san phim hoc hang h6a cho ngtreri mua;

COng ty Ichang con nirn gift quyen quan ly hang h6a nh nguti ser hay hang h6a hoac quyen hem sok hang h6a;

Doanh thu dirge xac dinh tucrng dei chic chin;

ang ty sO thu dirge lqi ich kik tOtr giao dich ban hang;

Xac dinh duet chi phi lien quan den giao dich ban hang

21 Nguyen tic ke toin cite khan giant tnY doanh thu

22 Nguyen tic ke toan gitt yen hang ban

23 Nguyen the ke toan chi phi tai chfith

Chi phi di vay throe ghi nhan vao chi phi SXKD tong am kin phat sinh, tft khi dime vent hea theo quy clink caa Chu& mire ke Man Viet

Nam sS 16 "Chi phi di vay"

24 Nguyen the ke toan chi phi ban hang, chi phi quan lY doanh nghiep

25 Nguyen the va phucrng phip ghi nhan chi phi thue thu nhap doanh nghiep hi& hanh, chi phi thue thu nhap doanh nghiep hoan lai Viec ;the dinh thue thu nhap elk Ging ty can efr vim cat quy dinh hien hanh va thue

26 Cat nguyen tic va phvang phip ke Men khan

V Clic chfnh sach lit than áp dyng (trong trutng hqp doanh nghiep khang dip ung gia dinh hot deng lien tyc)

CO tai phin loai Si san dai han va nq phai tra dai han thanh ngin han kherng?

Nguyen the xitc dinh gia tri tong loai tai san va nq phai tre (theo gia tri thuin 05 the thtrc hien &tete, gia 14 co the thu Mi

, gia tri him 19,

gia tr1 hien Mi, gia hien hanh )

3 Nguyen tic xerly MI chinh dai vOi:

- Cac khoein do phong;

- Chenh lech ditnh gia lai tai sari va chenh lech 19 gia (cem dang phan anh tren Bang can di ke loan — nu c6)

VI Thing tin bli sung cho tic khoan tnyc trInh bay trong Bang can dal lee toll]

COng

DAu nam 31.936.611382 836398.002.967

Gil gac Dip plain Gil tri

11913 111 Gil OK Dg phang

Gil tri hup It

Cherng khoan kinh doanh

- Tang gia tri c6 phieu

- Tang gia tri trio phial'

- Cac Ichoan <Mu to khac

- IS do thay dai veri tftng lchoan

tufloai ca plan, trai phieu:

Gil gtc Gil tri ghi s6 Gil g6c

Gil tri ghi s6

c) Diu to g6p van van don vi khan (chi

net Ong khoan du tic theo 1914 van

nArn gift va 19 14 quyin hien quyet)

- Dau to vac) ming ty con

- Diu to vao cong ty lien doanh, lien

ket;

- Diu to van don vi khk;

Gil gee Dv phong Gil tr!

hop V, Gil gac Dit phong Gil tri luyp It

- Tom tit tinh hinh hog clang dm dc c8ng ty con, cong ty lien doanh, lien ket trong kY;

- Cac giao dich tong yau gitra doanh nghiep va c8ng ty con, lien doanh, lila kit trong kk

- Traimg hop kh6ng xec dinh throe gia tri hop 19 thi gill trinh 19 do

Gil tri c6 the thu 1161 091 tuClig nq

Gil tri c6 the thu hEi 061 tir"ig "

3 Phil thu curt khich hang

a) Phai thu cUa khkh hang ngan ban

- Chi tiet cac khoin phai thu cUa khach hang chi& tir 10% tra len ten teng phai thu

khach hang

+ Cong ty mua bin din

- Cie khoan phai thu khach hang khac

b)Phai thu cUa khach hang dai han

- Chi till cac kholin phai thu cult khach hang chiem tit' 10% tra len tren tong phai thu

khach hang

- Cfic khoin phai thu 'chid hang Mk

c) Thai thu cIa khach himg la the ben lien quan

2.327.389.086.944 2.226.683.942.536 2.325.987.023.158 2.225.917.407.862

2.325.987.023.158 2.225.917.407.862 1.402.063.786 766.534.674

Diu ohm

Ngin hap

- Phil thu ye ce phen hok,

- EMI thu ye c6 tau và lqi nhuan duqc

chia;

- Thai thu ngtroi lao dOng;

- 1(9 citqc, ky quy;

- Cho mom;

- atc khoan chi h0;

- Phai thu khac

200.649.094.951

Dai Juin

- Phai thu ve co phan hoft

Phai thu ve co the vA lqi nhuart ducte

chia

- Phai thu wed lao ging

- I(y cuqc, ky quy;

Cho Fawn;

- Cac khoin chi h0;

Phai thu khan

Ulu nam

- Tong gia tri dc khoin phai thu, cho

vay qua thank toan hoac chua qua

han nhung kh6 c6 kha nang thu hen;

- Themg tin ve dc khoan tin phat,

phai thu ve iai tra cham phat sink tfr

dc khoin nq qua han nhtmg Ichang

dtrqc ghi nhan doanh thu;

- Kha nang thu hal nq phai thu qua han

- Gia tr1 hang ton kho ü dung, kern mat pham chat !Mang c6 kha nang tieu thy tai then diem cuoi k5r; Nguyen nhan va htu5mg xir 19 din yeti hang tan kho *rig dung, kam, mat pham chat;

- Gift tri hang tan kho dung de the chap, cam c6 ban dam dc khoin nq phai tra tai thei diem nu& Icy;

- L9 do clan den viec trfch lap them hoac hoen nhap dy phong giam gia hang tOn kho;

the thu hni

5.084.146.000 5.084.146.000

5.084.146.000

5.084.146.000 5.084.146.000 697.521.451 697.521.451 5.781.667.451

- Hang dang di tren &ding;

- Nguyen lieu, vat lieu;

- Cong cy, dling cu;

- Chi phi sin xuat Unit doanh de dang;

- Thanh pham;

- Hang h6a;

- Hang gni ban;

- Hang h6a kho bao thus