Báo cáo tài chính hợp nhất 6 tháng đầu năm 2017
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Deloitte.
TONG C6NG TV DUNG DICH KHOAN
HOA PHAM DAU KHI - CTCP
vA
(Thanh I~p tst ml{fc Cgng hOa Xa hQi Chu nghia Vi~t Nam)
,
,
...,
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BAO CAO TAl CHINH HOP NHAT
GIO'A NIEN SQ SA SUQ'C SOAT XET
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A.
A".,
•
Cho ky hoa.t dQng 6 thang ket thuc
ngay 30 thimg 6 nam 2017
,
,
T6NG CONG TV DUNG DICH KHOAN VA H6A PHAM DAU KHi - CTCP
Tang 6-7 toa nha Vi~n Oau khl, 167 Trung Kinh, Cau Giay
Ha N.9i, CHXHCN Viet Nam
MVC LVC
NQXDUNG
TRANG
BAo cAo CUA BAN GIAM DOC
BAo cAo sosr
XET BAo cAo TAl CHINH HOP NHAT GIO'A NIEN DO
BANG cAN DOl KE ToAN HQ'P NHAT GIO'A NIEN DO
BAo cAo KEf QuA HO~T DONG KINH OOANH HQ'P NHAT GIO'A NIEN DO
BAo
oo LlfU CHUYEN TIEN T~ HQ'P NHAT GIO'A NIEN DO
THUYEf MINH BAo cAo TAl CHINH HQ'P NHAT GIO'A NIEN DO
1-2
3
4-5
6
7-8
9 - 36
VA HbA PHAM Diu KHZ - CTCP
Dau khi, 167 Trung Kinh, Cau Giay
TONG CONG TV DUNG DICH KHOAN
6-7 toa nha
BAO cAO ellA BAN GIAM Doe
Ban Giam (loc Tong Cong ty Dung djch Khoan va Hoa pham Dau khi - CTCP(gQI t~t la "Tong Cong
tyj d~ trinh bao cao nay cung vaj bao ceo tai ehlnh ht;1pnhat giua nien dQ dla Tong Cong ty cno ky
ho~t dQng6 thang ket thuc ngay 30 thang 6 nam 2017.
HOI DONG QUAN Till
VA BAN GIAM DOC
Cae thanh vien cua HQi dOng Quim trj va Ban Giam doc Tong Cong ty da dfeu himh Tong Cong ty
trong kY va den ngay I~p bac cao nay gom:
HOI 4OD9 QuaD tri
Ong Le Mi;mhHung
Chu tieh (bo nhi~m ngay 29 thang 6 nam 2017)
Ong Nguy~n NgQcKhanh
Chu tjeh (mi~n nhi~m ngay 29 tMng 6 nam 2017)
Ong Tan Anh Thi
Uy vien
Ong DOXuan Vinh
Uy vien
Ong Ha Duy Tan
Uy vien
Ong Nguy~n NgQcQuynh
Uy vien
BaD Giim 4fic
Ong Tan Anh Thi
Tong Giam doc
Ong Le Hai Phong
PM Tong Giam doc
Ong Ph~m Xuan Toan
Pho Tong Giam doc
Ong Wu QUocPhtJdng
Pho Tong Giam doc
sa va Hoang Hoa
Pho Tong Giam doc
Ong Khuat Quang Tien
PhoTong Giam doc (nghi htJu ngay 01 thang 6 nam 2017)
Ban Giam doc Tong Cong ty co trckh nhi~m I~p bao cao tal chlnh ht;1pnhat giU'a nlen dQ phan anh
mQt cach trung thl,(c va ht;1pIy tinh hlnh tai chinh ht;1pnhat cua Tong Cong ty ti,jli ngay 30 thang 6
nam 2017 ding nhtJ ket qua hOi,jltdQng kinh doanh ht;1pnhat va tinh hinh ItJu chuyen tien t~ ht;1p
nhat cho ky hO<;ltdQng 6 thang ket thuc cung ngay, phU ht;1pval chuan ml,(c ke toan, che dQ ke t0i3n
doanh nghj~p Vi~t Nam va cac quy d1nh phap Iy co lien quan den vil$c I~p va trlnh bay bao cao tal
chinh ht;1pnhat giua nlen aQ. Trong vi~c I~p bao cao tai chfnh ht;1pnhat giU'anien dQ nay, Ban Giam
doc dtJt;1c
yeu d3U phai:
•
Ll,(achQncac chinh sach ke toan thich ht;1pva ap dyng cac chinh sach ao mQt cach nhat quan;
•
DtJa ra cik xet aoan va tJactinh mQt cach ht;1pIy va th~n trQng;
•
Neu ro cck nguyen t~c ke toan thfch ht;1pco dtJt;1ctuan thu hay khOng, co nhung ap dyng sai Ic?ch
trQng yeu can dtJt;1ccong bo va giai thich trong bao cao tal chinh ht;1pnhat giua nien dQ hay
khong;
•
L~p bao cao tai chinh ht;1pnhat giua nlen dQ tren cd so hO'ilt aQng lien tyc trlt trtJong ht;1pkhong
the cho rang Tong Cong ty se tiep tyc hOi,jltdQng kinh doanh; va
•
Thiet ke va thl,(c hic?nh~ thong kiem soat nQi bQ mQt cach hiIu hic?ucho myc aich I~p va trinh
bay bao cao tal chfnh ht;1pnhat giua nlen dQ ht;1pIy nham hi,jlnche rui ro va gian I~n.
1
TONG CONG TV DUNG DICH KHOAN VA HOA PHAM Diu
6-7 toa nha
KHt - CTCP
Dau khi, 167 Trung Kfnh, Cau Giay
BAO CAO ClIA BAN GIAM SOC (Tiep theo)
Ban GiiamCloeTong Cong ty ch!u trckh nhi~m Clambao rang so ke toan Clu'I;1C
ghi chep mQt each phI)
h<;1p
Clephan anh mQt each h<;1p
Iy tlnh hlnh tilti chinh h<;1pnhat giO'anil!n ClQcua Tong Cong ty (j bat
kY thOi Cliemnao va Clambao rang bao cao tai chlnh h<;1pnhat giO'anh~nClQtuan thu chuan ml,(c ke
toan, che ClQke tean doanh nghi~p Vi~t Nam va elk quy Clinhphap Iy co lien quan Clenvi~e I~p va
trinh bay bao cao tai ehfnh h<;1p
nhat giO'anien dQ. Ban Giam Cloecung eh!u traeh nhi~m Clambao an
toan cho tai szmeua Tong Cong ty va thl,(e hi~n cae bi~n phap thkh h<;1p
de ngan eh~n va phat hi~n
eae hanh vi gian I~n va sai phi.jlmkhac.
Ban Giam doc xac nh~n rang Tong Cong ty Clatuan thU cac yeu tau neu tren trong vi~c I~p bao eao
tai ehrnh hQp nhat giO'anien ClQ.
Ha Ni)i, ngay 14 tMng 8 nam 2017
2
tv TNHHDeloitte
el itte.
Nam
12A, Toa nhii Vinaconex,
H?, P.
Da,
Nam
tho?i:+84 24 6288 3568
Fax:+84
2462885678
Website:
So:
/VNIA-HN-BC
BAo cAo soar XET BAo cAo
Kinb gOO:
TAl CHINH HQ'P NHAT GIO'A NIEN f)Q
Cae c6 dang
HOi dong Quan trj va Ban Giam doe
T6ng Cong tv Dung dleb Kboan va H6a pbam Diu kbi - CTCP
Chung toi oe scat xet bao cao tai chinh hgp nhat giua ni€moQ kern theo cue Tong Cong ty Dung dlch
Khoan va Hoa pham Dau khl - CTCP (gQi tat la "Tong Cong tv"), dugc l~p ngay 14 thang 8 nam
2017, ttl'trang 04 den trang 36 bao g'OmBang can dol ke toan h<;1pnhat giua niEm00 tal ngay 30
thang 6 nam 2017, Bao cao ket qua hoat dong kinh doanh hop nhat giua nien dQ, Bao cao luu
chuyen tien te hgp nhat giCi'anlen dQ cho ky heat dQng ket thuc cung ngay va Ban thuyet minh bao
tal chinh hgp nhat giua nlen
T,.:ich nhi~m cua Ban Giam tlfic:
Ban Glam doc Tong Cong ty chju trach nhi~m ve viec I~p va trlnh bay trung thl/C va hgp Iy baa cao
tal chinh hgp nhat giua nil3n do cua Tong Cong ty theo chuan ml/c ke toan, che dQ ke toan doanh
nghi~p Vi~t Nam va cac quy d!nh phap Iy co HEm quan den viec I~p va trlnh bay bao cao tai chinh
hgp nhat giua nlen oQ va chiu tr
thiet de dam Mo cho vi~c I~p va trlnh bay bao cao tal chfnh hgp nhat giua nlen d9 khong co sal sot
trQng
do gian I~n ho~c nham I§n.
Trach nhi~m cua Klem toan vlen
Tn.kh nhiem cua chung tal la dua ra ket lu~n ve bao cao tal chinh hgp nhat giCi'anlen dQ kem theo
dl/a tn3n ket qua soat xet cua chung toL Chung toi da thl/c hien cong viec soat xet theo Chuan ml/c
Vi~t Nam
hgp d'Ongdich vI,!
xet so 2410 - Soat xet thong tin tal chfnh giua nh~nd9 do kh~m
toan vi Emdoc I~p cua don vi thl/c hien.
Cong v1ecsoat xet bao cao tal chrnh hgp nhat giua nlen do bao g'Omviec thl/c hi~n cac cUQcph6ng
van, chu yeu la phong van nhung nguoi chju tr;kh nhiem ve c,k van de tal chfnh ke toan va thl/c
hien thu tl,!Cphan tich va cac thU tyc soat xet khac. MQtcUQcsoat xet ve co bzmco ph9m vi h~p han
mQt cUQckiem toan dugc thl/c hien theo cac chuan ml/c kiem toan Vi~t Nam va do v~y khong cho
phep chung toi 09t dugc sl/ dam bao rang chung tOi se nh~n biet ougc tat ca cac van de tn;mg yeu
co the dugc phat hien trong mQt cUQckiem toanoTheo do, chung toi khong oua ra y kien kiem toan.
j
Ket lu~n cua Kiem toan vien
cu
tren ket qua soat xet cua chung tOi, chung toi khong thay co van de gl khien chung toi cho
rang bao cao tai chinh hgp nhat giua nii!n dQ kem theo khong philO anh trung thl/c va hgp ly, tren
cac khfa C9nh trQng yeu, tlnh hlnh tal chinh hgp nhat cua Tong Cong ty t9i ngay 30 thang 6 nam
2017,
ket qua ho<;!toQng kinh doanh hgp nhat va luu chuyen tien t~ hgp nhat cua Tong Cong ty
ng 6 thang ket thuc cung ngay, phu hgp vdi chuan ml/c ke toan, che d9 ke toan
Nam va cac quy o!nh phap Iy co lien quan den vj~c I~p va trlnh bay bao cao tai
nlen
Tran
ong
Pb6 T6ng Giam doc
Giay chung nh~n dang ky himh nghe
kiem toan so 0891-2013-001-1
CONG TV TNHH DELOITTE VIeT NAM
Ngay 14 thtJng 8 nam 2017
Ha NQi, CHXHCN Vi'ftt Nam
co
so
TNHH tn,J
Tohmatsu
www.de!oitte.comjabout
thanh vien.
3
Anh,
T(JNG CONG TY DUNG DICH KHOAN VA H6A PHAM DAU KHI - CTCP
6-7, toa nha Vi~n Oau khl, 167 Trung Klnh,
56 B 01a-DN/HN
M.lu
Ban himh thea
tu' 55
BANG CAN BOI KE TOAN HQ'P NHAT GIO'A NIEN BO
T~i ngay 30 tMng
6 nam 2017
Dan
TAx SAN
Ni s6 Thuyet
mlnh
A. TAl SAN NGANH~N
100
I.
Tiin va de khoan tu'dng dlldng tiin
110
1. Tien
111
112
2. Cae khoEmtttdng du'ang
II. Diu tu'tli ehinh ngin h,n
III. Cae khoan phal thu ngin hln
1. Phai thu ngan h~n
khach hElOg
2. Tra trll'dc cho ngu'Cf!ban ngao han
3. Phai thu ngan h~n khac
4. Dil phong phai thu ngan
kh6 dol
IV. Hing tOn kho
1. Hang ton kho
2.
Dil phong giam gia hang ton kho
V. Tal san ngAn h,n khae
1. Chi phi tra trl/Oc ngan han
2. Thue gia
3. Thueva
gia tang dli<;ICkhau tni
khaan kl-uk
288.054.988.812
203.305.170.183
79.954.988.812
66.719.059.072
208.100.000.000
136.586.111.111
53.710.000.000
11.500.000.000
123
53.710.000.000
11.500.000.000
130
1.101.176.370.065
964.992.438.150
961.023.168.674
38.760.794.456
11.328.999.950
(46.120.524.330)
464.819.133.678
137
8
1.104.336.806.581
37.313.476.529
14.266.209.094
(54.140.122.139)
140
9
573.329.355.755
7
141
616.959.687.620
501.043.847.207
149
(43.630.331.865)
(36.224.713.529)
150
16.093.343.052
22.411.318.150
151
152
4.695.693.447
9.129.933.746
4.054.001.027
17.499.822.292
2.267.715.859
857.494.831
I.
210
rai san c6 djnh vo hlnh
5
6
200
2.
4
131
132
136
B. TAl SANDAI H~N
II. Tai san co dlnh
1. Tilisan
djnh hU'uhlnh
- Nguyen gia
- Gia trI hao men fuy ke
IcY
1.661.028.060.161
thu Nha nliOc 153
Cae khoan phai thu dal h,n
1. PMI thu dili h~n khac
S6d8u
2.032.964.051.684
120
1. f)au tu' oam gili' den ngay dao h~n
S6 eu6i ky
vi: VND
11
216
7
220
221
10
222
223
306.165.141.534
321.610.901.712
204.177.230
209.171.230
204.177.230
209.177.230
282.197.502.513
300.051.361.656
257.428.135.107
456.584.605.805
(199.156.470.698)
274.701.624.433
460.453.732.348
(185.752.107.915)
227
24.769.367.406
25.349.737.223
- Nguyen gia
- Gia trI hao men ffiy
228
229
29.626.886.814
(4.857.519.408)
29.626.886.814
(4.277.149.591)
III. Tii san d~ dang dal h,n
240
31.859.500
242
31.859.500
250
6.793.518.492
1.780.101.520
6.793.518.492
7.780.107.520
260
16.938.089.199
13.570.261.306
261
262
1.722.643.117
15.215.446.682
2.185.289.786
11.384.971.520
1. Chi phi xay dt!ng cd ban dd dang
IV. Diu tu'tli chinh dii h,n
1. Dau tu'vila con9 ty
daanh
V. Tii san dil h,n kh6c
1. Chi phi
2.
rai san
trl/Oc dili
thu nh~p hoan
TONGCQNGTAl SAN (210 :: 100 + 200)
252
12
270
2.339.129.205.218
4
1.988.638.968.473
so
TONG CONG TV DUNG DICH KHOAN VA H6A PHAM Dlu KHI - CTCP MAu
B 01a-DN/HN
Tang 6-7, toa nM Vi~n Dau khl, 167 Trung Kinh,
Ban hanh thea ThOngnr so 202/2014m-8TC
CauGiay, Ha NQi,CHXHCNVh~tNam
ngay 22 thang 12 nam 2014 cua 89 Tai chinh
BANG CAN eOI KE TOAN HQ'P NHAT GIU'A NIEN eQ (Tiep theo)
Tt;Jingay 30 thang 6 nam 2017
fJdn vi: VNO
NGUONVON
MI sO Thuyet
minh
C. NO' PHAl TRA
I.
Nq ngan h,n
1. Phai
ngtJi1iban ngan han
2. NgtJaimua tra nen trtJ& ngan h<;ln
3. Thue
khoim phai nQp Nha nU'oc
4. Phai tra ngtJi1ilao (lQng
5. Chi phi phai ua ngan h<;ln
6. Doanh thu chu'a thl/c hi~n ngan hen
7. Phai tra ngan han khac
8. Vay va n\1thue tal chinh ngan
9. Ot! phong phai tra ngan han
10. Quy khen thliOng, phUc l\1i
II. Nqdai h,n
1. Vay va n(1thue
chinh
2. DI/ phong phSi tra dai h9n
3. QUy phat trien knoa hQCva
n9h~
D. VONCHUsir HOO
I.
310
311
312
313
314
1.366.200.460.598
370.202.584.942
128.917.284.445
20.454.897.583
5.487.138.031
173.232.561.126
815.880.524
81.334.163.861
555.463.335.767
7.756.994.325
22.535.619.994
937.034.415.506
311.975.755.896
29.489.264.187
9,513.534.268
7.209.288.677
39.574.868.135
885.813.140
7.587.212.579
505.445.181.201
5.991.494.012
19.362.063.411
13
14
11
15
318
319
320
321
322
330
338
342
343
16
17
18
21.470.663.125
5.944.449.617
300.725.953
15.225.487.555
24.512.301.709
951.458.081.495
- L(/inhu?n sau thue ehtla phfIn phOij(lo) kY
421b
6. Lc;1i icn co (long khOng
429
nay
19
950.833.218.466
500.000.000.000
500.000.000.000
18.965.245.000
2.799.138.961
155.177.499.194
111,484.446.471
111.113.857.916
1.026.242.587.229
500.000.000.000
500.000.000.000
18.965.245.000
2.735,445.631
101.000.199.194
217.240.717.903
267.603.105.847
370.588.555
(50.362.387.944)
162,406.888.840
186.300.979.501
430
431
1. Nguon kinh phi
TONGCQNGN,ooN VON(440=300+400)
T, Sinh Khang
Ngu'CfiI,p bit;u
-----------------------------961.546.783.215
410
411
411a
412
417
418
421
421a
II. Nguan klnh phi va quy khac
56 craukY
1.381.671.123.723
Yon chu sil hU'u
1. Von gop cua chu sa hO'u
phieu phd thOng e6 quyen
quyet
2. Th~ng dU'von co phan
3. Chenn I~h tV
hoi
4. QUy (lau ttJ phat toen
5. Lc;1i nhu~n sau thue chtJa phan phOi
- Lfji nhu?n sau thue ehtla pMn phO!lliy ke
den eUDinam troae
soat
kY
300
400
- Co
56 CLIo.
849.598.029
849.598.029
440
1.988.638.968.473
Bui Tuan Ngqc
Ke toan tru'ong
Ton AnhThi
T6ng Glam dOc
Ngay 14 thfmg 8 nam 2017
5
so
TONG CONG TV DUNG DICH KHOAN VA HOA PHAM Dlu KHf - CTCP MAu
B 02a-DN/HN
6-7, toa nha Vi~n Dau khi, 167 Trung Klnh,
Ban hanh theo Thongtu'so 202/2014/lT-6TC
CauGiay, Ha Nol, CHXHCNViet Nam
ngay 22 thang 12 nam 2014 ella 69 Tai chinh
BAO CAO KET QUA HO~T eQNG KINH DOANH HQ'P NHAT GIO'A NIEN eQ
Cho kY hO?lt(/9ng 6 thlmg ket th6c nglw 30 thang 6 nam 2017
fJdn vi: VND
Mi Thuyit
CHITIEU
Kyniy
Kytru'uc
sO
minh
1. Doanh thu bin hang va cung cap dich VI:!
01
22
2. cae khoan giam tru doanh thu
02
22
3. Doanh thu thuin vi bin hang va cung cip
dich VI:! (10=01-02)
10
4. Gia von himg ban
11
1.521.003.170.391
1.240.480.945.736
s. Lqi nhutn
gOPvi bin hing vi cung cap
dich Y\I (20=18-11)
20
122.439.979.882
141.835.132.644
6. Doonh thu h09t dQng tai chinh
7, Chi phi tai
- Trong do: Chi phi fa; vay
8. Phan {W} trong Cong ty Uendoonh, lil~n ket
9. Chi phfbiin
21
22
23
24
25
10. Chi phi quan Iy doanh nghi~p
26
11. Lqi nhu,n thuan
tU' hoot 49ftg Idnh doanh
30
1.645.497.321.009
2.054.170.736
1.643.443.150.273
24
25
6.062.618.255
21.252.014.063
1.408.794.142.530
19.478.064.150
1.389.316.078.380
26
(1.050.282.358)
19.287.774.517
7.098.319.487
14.015.594.081
7.579.623.659
(1.360.772.974)
34.318.067.388
26
75.690.327.423
94.157.569.134
13.047.049.200
11.222.199.776
12.081.448.554
(30=20+(21-22)+ 24-(25+ 26})
12. Thu nh~p khae
31
639.821.356
4.932.013.453
13. Chi phi khac
32
2.115.142.065
14.835.682.573
14. (11) khic (40=31-:32)
40
(1.475.320.709)
(9.903.669.120)
15. Tong Iff nhu,n ke toin tru'itc thue
50
9.746.879.067
2.177.779.434
(SO=30+4O)
16. Chi phi thue thu nh~p doanh
17. (Thu nh~p)/Chi phi thue thu nMp doanh nghi~p
hoan I~i
18. Lqi nhuin/(Ii)
51
3.870.934.930
4.341.873.614
52
(3.830A75.162)
4.056.186.600
nanh
sau thue thu nh,p doanh nghi;,
9.706.419.299
(6.220.280.780)
(60=50-51-52)
18.1. L<;Iinhu?nl(/~) sau thue cUa Cong ty m?
18..2.L<;Iinhu?n sau thue
19.
urI {Ii} co
T, Sinh Khang
NgucJilip biEtu
61
cUB Co dong khOng kiem soot
cO phieu
370.588.555
(18.629.529.464)
62
12.409.248.684
70
(439)
Ngqc
Ke toan trt.iang
Ngay 14 thlmg 8 nam 2017
6
so
KHI - CTCP MAu
B 03a-DN/HN
Banhanhthea Thongtl1 so 202{2014/IT-BTC
ngay 22 thang 12 nam 2014 cuaBQTai chinh
TONG CONG TV DUNG DICH KHOAN VA HOA PHAM Dlu
Tang6-7, toa nha Vien Daukhi, 167Trung Kinh,
CauGiay, Ha Noi, CHXHCN
Vil~tNam
BAO CAO LU'U CHUYEN nEN T$ HQ'P NHAT GIO'A NIEN
eO
Cho kY hOi{ltdgng 6 tMng ket thuc ngay 30 thang 6 nam 2017
Don vi: VND
Kynay
Ky tru'8c
01
9.746.879.067
2.177.779.434
Khau hac tai san co d1nh
02
17.710.821.675
18.849.795.734
cae khoim dl/ phong
03
17.190.716.458
22.645.035.710
04
1.012.082.633
145.867.252
(La!) til' ho~t dQngdau tI1
05
(3.906.540.400)
(4.1.09..881.374)
~~~~
M
13.047.049.200
7.579.623.659
3. Ltli nhufn til hOlt 49n9 klnh doanh tnt&: tha, 401
.,,6nIliu 49n9
08
54.801.008.633
47.288.220.415
Tang,
09
(137.353.828.177)
(107.683.260.321)
Tang, giam hang ton kho
10
(115.915.840.413)
46.347.796.296
Tangt giam cac khoan phai tra (Khong ke !ai vay phai tra,
thue tnu nh~p doanh nghi~p phai nQP)
11
318.162.217.683
12.620.345.543
12
(179.045.751)
(2.472.194.144)
.~~atra
M
(8.302.352.425)
(7.254.880.554)
Thue thu nh~p doanh nghiep da nQp
15
(4.060.000.000)
(7.796.702.243)
TIen thu khik to' ho~t dQngkinh doanh
16
949.105.000
1.748.840.000
TIen chi khae cho h09t dl}ng kinh doanh
17
(9.581.462.801)
(14.923.199.942)
Lw chuyen tlen thuin tit hOlt 49n9 kinh doanh
20
98.519.801.749
(32.125.034.950 )
21
(22.759.132.227)
(2.323.458.092)
22
481.818.182
608.181.818
3. TIen chi tho vay, mua rong Cl) nQcua adn vi khac
4. TIen thu hoi eho vay, ban eong elJnQ cua
ddn vi khae
23
24
(53.710.000.000)
11.500.000.000
2.302.069.649
5. TIen thu hoi Gauttlvon vao ddn vi kMc
26
6. Thu tal tien glti, co We va IQi nhu~n dU'Qcehia
27
Lw chuyen tlen thuin til hOlt "9n9 tliu til
30
CHiTIEU
Mas';
I. uiU CHUYENTIEN Til H04T DQNG KINH DOANH
1. LtII nhufn
tru'8c thui
cac khoan:
2. eliu chinh cho
lem
L& chenh
tV gia hOidoai do aanh
muc tien te cO goe ngo~i te
I~i
kholfm
cae khoan phai thu
giam chi phI tra trLtt1e
II. LUU CHUYENTIEN Til H04T BQNG BAU TIt
1. TIen chi mua sam, xay dl/ng tal san
tal san dai h9n kMe
2. TIen thu thanh
dai hqn khck
Iy
I
djnh va cae
nhl1Qngban TSCf) va
san
7
15.083.000.000
3.734.388.989
(60.752.925.056)
5.622.819.279
21.292.612.654
so
TONG CONG TV DUNG DICH KHOAN VA HOA PHAM Diu KHI - CTCP MAu
B 03a-DN/HN
lang 6-7, toa nha Vi~n Dau khl, 167 Trung Kinh,
Ban h~mhtheo Thong tu' so 202/2014m-BTC
CauGiay, Ha Noi, CHXHCNVit~tNam
ngay 22 thang 12 nam 2014 ella BoTai ehinh
SAO CAO uru
CHUYEN TIEN Ti HQ'P NHAT GIO'A NIEN ee) {Tiep theo}
Cho kY boet (/Qng6 tMng ket tiuk: ngay 30 thiing 6 nam 2017
Dan
CHi TIEU
Miso
Kynay
vi: VND
Ky tru'oc
IU. u/u CHUYENTIEN TlI HO~T t>QNGTAl CHiNH
1. Tien thu
2. Tien
3.
tra
tit (ii yay
ng g5c yay
Co t(fc, Iqi nhu~n da tra eho eM so hO'u
LU'uchuyen tien thuin
Lu'uchuyen tien thuan
tit hOft 69n9 tai chinh
trong ky (50=20+30+40)
va tu'ang (lu'angtien diu kY
Tien va tu'ang (lu'ang
cuoi ky (70=50+60)
Tien
T, Blnh Khang
NgU'CflI,p bieu
Bui Tuan Ngqc
Ke toan trU'ong
33
698.856.665.919
650.373.838.126
34
(651.871.595.983)
(499.352.103.822)
36
(2.128.000)
40
46.982.941.936
151.021.734.304
50
84.749.818.629
140.189.312.008
60
203.305.170.183
311.385.554.635
70
288.054.988.812
451.574.866.643
TonAnh Thi
Tong Giam dOc
Ngay 14 thfmg 8 nam 2017
cae thuyet minh kem thea la m9t b9 ph~n hr;fpthanh eua Mo cao tai ehfnhhr;fpnhat gii1anien 09 nay
8
T()NG CONG TV DUNG DICH KHOAN vA HOA PHAM Diu KHI - CTCP MAu s() a 09a-DN/HN
Tang 6-7, toa nha Vi~n Dau khi, 167 Trung Kfnh,
Ban hanh tneo Thong tli so 202/2014m-BTC
Cau Giay, Ha Noi, CHXHCNVi~t Nam
ngay 22 thang 12 nam 2014 cua Bo Tai chinh
DO
THUVET MINH aAo cAo TAl CHiNH HQ'P NHAT GIO'A NI@N
cac thuyet mlnh nay fa mqt bQ ph?n h(jp thBnh va can (lU(jc (lQc(J'dngthai vai bao cao tai chfnh h(jp
nhlit giiIa nien (II) kem theo
1.
THONG TIN KHAI QUAT
Hinh th(tc so hU'u von
Tong Cong ty Dung d!ch Khoan va Hoa pham Dau khi - CTCP(gQi tat la "Tong Cong ty") tien
than la Cong ty Co phan Dung djch Khoan va Hoa pham Dau khll dli<;1cthanh I~p va hoet
dQngtheo Quyet djnh so 1544/Qf)-TCCB ngay 28 thang 4 nam 2005 cua BQtrli<1ng BQCong
nghi~p (nay la BQ Cong thlidng) tn!n cd S<1co phan hoa Cong ty Dung djch khoan va Hoa
pham Dau khl, 121 doanh nghi~p Nha nlioc, ddn vi thanh vh9n h.;.chtoan dQc I~p thuQc T~p
doan Dau khi Vi~t Nam. Giay ChU'ng nh~n dang kv kinh doanh Cong ty co phan so
0103009579 ngay 18 thang 10 nam 2005 do 5<1Ke ho.;.chva Dau tli thisnh pho Ha NQicap.
Co phieu cua Tong Cong ty dang dliQc niem yet va giao d!ch t.;.i So giao dich ChU'ngkhoan
Ha NQi(HNX) vol ma chU'ngkhoan 121 PVC.
Tong Cong ty da cM;tc
Ke ho9ch va Dau tli thanh pho Ha NQi cap Dang kv thay doi Ian
thU' 18 ngay 27 tMng 01 nam 2015 dol voi Giay chU'ngnh~n dang kv kinh doanh cong ty co
phan so 0103009579
18 thang 10 nam 2005 vo; von dieu I~ la 500.000.000.000 VND,
tlidng dlidng 50.000.000 co phan.
Nganh nghe kinh doanh va hoot 4{)ng chfnh
•
Nghien cU'uchuyen giao cong ngh~, cung cap djch vv dung djch khoan, djch vv hoan
thi~n va sU'achO'agieng khoan dau khl, xU' Iv vung c~n day gieng, tang cliang thu hoi
dau va cac djeh vv
•
kY thu~t
dau khi khac;
San xuat dung d!eh khoan va hoa pham dau khl, xi mang gieng khoan va cac chat dung
cho khoan thBm do, khai thac dau khl, cong nghi~p giay, cong nghi~p luy~n can thepi
•
Thu gom, xU'IVI tal che cac lo.;.iphe Ii~u va chat thai ngimh dau khi;
•
XU'IVmol trliang va chuyen giao cong ngh~ xU'IV moi twang;
•
Kinh doanh cae hoa chat (tru 109i Nha nlioc cam), hOa pham, nguyen v~t Ii~u va cac
thiet bl phvc vV tim kh~m,tham do, khai thac/ v~n chuyen, ton chU'a,che bien dau khi
va cae ngimh kinh te;
•
Xuat nh~p khau hoa chat (tru 10.;.1 Nha nlioc cam), hoa pham, thiet bi, nguyen Ii~u, v~t
tli phvc vv cho ngimh cong nghi~p dau khi, phvc vV xU'IV, chong 0 nhi~m moi twang
va cac ngimh cong nghi~p khck;
•
Kinh doanh v~t !i~u phvc vV cac nganh cong nghi~p;
•
Kinh doanh khi dot va cac san pham tlt khl Cfot,nhien Ii~u sinh hQc;
•
Kinh doanh chat deo d.;.ngnguyen sinh; Ban buon td, Xd, sQ!d~t; Ban buon nguyen Ii~u
bong xd, thuoc nhuQm, nguyen Ii~u phl,l, bao bl cho nganh d~t may;
•
Kinh doanh phI) gia cho dung djch khoani
•
Khai thclc bentonite, cat cong nghi~p, dolomite, cao lanh, v.v.
Chu
kY san
xuit,
kinh doanh thong thllClng
Chu kY san xuat, kinh doanh thong thl1ang cUaTong Cong ty CfIiQcthl,l'c hi~n trong thai gian
khong qua 12 thang,
9
TONG CONG TV DUNG DICH KHOAN VA HOA PHAM DAU KHI - CTCP
MAu
so B 09a-DN/HN
THUVET MINH BAO cAo TAl cHiNH HQ'P NHAT GIO'A NIEN DQ (Tiep theo)
Ciu true doanh nghiip
Thong tin chi tiet ve cac cong ty con/cong ty lien doanh va chi nhanh cua Tong Cong ty tC;'li
ngay 30 thang 6 nam 2017 nhu sau:
Ten cong ty
NcfIthanh I,p
va hC)ft40ng
Tylt
silhiiu
%
Ty Itquyen
bieu quyit
nim giG'
%
HC)ft 40ng chinh
Congty con
Cong tv Co phan H6a pham Dau
khi DMC- Mien Bac
Ha NQi
84,71
84,71
Cong tv Co phan H6a pham Dau
khf DMC- Mien Nam
Viing Tau
51,00
51,00
Cong tv Co phan H6a pham Dau
khf DMC- Mien Trung
Quang Ngai
75,42
75,42
Cong tv TNHHDung djch Khoan
M-I Vi~t Nam
Viing Tau
51,00
51,00
Kinh doanh dung
dich khoan va cung
cap d!ch VI,I khoan
Lao
38,61
38,61
Khai tMc, che bien
va kinh doanh Barite
San xuat va kinh
doanh dung dich
khoan va h6a pham
dau khi
COngty lien doanh
Cong tv TNHHLien doanh DMC-
VTS
Ten chi nhanh
MOiquanhi
Tong COngtv DMC - Chi nhanh Djch V!,lKy thu~t Cong nghi~p
Dan vi phv thuQc
Chi nhanh Tong Cong ty Dung djch khoan va H6a pham Dau khi
t~i Thanh ph6 H8 Chi Minh
Dan
Chi nMnh Trung ram Nghien cUu (fng dl,mg va D!ch V!,lKy thu~t
Dan vi ph!,l thuQc
Chi nhanh Tong Cong ty DMC - Cong ty Dung djch Khoan va D!ch
vv Gieng khoan
Dan vi phv thuQc
vi ph!,l thuQc
Thuyet minh va kha nang so sanh thong tin tren bao cao tal chinh hqp nhit gin
nien 49
SO' Ii~u so sanh tren bimg din d'6i ke toan h(1p nhat giii'a nien d'Q la so lieu cua bao cao tal
chinh h(1p nhat cho nam tai chinh ket thuc ngay 31 thang 12 nam 2016 d'a d'u'<1Ckiem toan
va so Ih~u so sanh tren bao cao ket qua hOC;'ltd'Qng kinh doanh h<1pnhat giO'a nien d'Qva Mo
cao 1u'U chuyen tien t~ hgp nhat giii'a nien d'Q la sO'Ii~u cua bao cao tal chfnh h(1p nhat giii'a
nien d'Qcho ky ho~t d'Qng 6 thang ket thuc ngay 30 thang 6 nam 2016 d'a d'u'(1csoat xet.
2.
cO' so' L4P BAO CAO TAl: CHiNH HQ'P NHAT GIO'A NIEN DQ VA ICY KE TOAN
Cd siJ .'p bao cao tal chinh hqp nhit gUl'anien
49
Bao cao tai chinh h(1p nhat giii'a nien d'Q kem theo d'u'(1Ctrlnh bay bang £)ong Vi~t Nam
(VND), theo nguyen tile gia g6c va phil h<1pvoi cac Chuan mllc ke toan, che d'Q ke toan
doanh nghiep Vi~t Nam va cac quy d'jnh phap Iy co lien quan d'en vi~c I~p va trlnh bay bao
cao tai chinh h<1pnhat giii'a nien d'Q.
Bao cao tal chinh h<1pnhat giii'a nien d'Q kem theo khong nham phan anh tinh hinh tai chfnh
h(1p nMt, ket qua hOC;'ltd'Qng kinh doanh h(1p nhat va tlnh hinh 1u'U chuyen tien t~ h(1p nhat
theo cac nguyen tac va thong I~ ke toan d'u'<1cchap nh~n chung tC;'licac nu'oc khac ngoai Vi~t
Nam.
10
T6NG tONG TV DUNG DltH KHOAN vA HOA PHAM Diu KHI - CTCP MAu SO B 09a-DN/HN
THUVET MINH BAo tAO TAl CHINH HQ'PNHAT GIO'A NIEN DQ (Tiep theo)
Ky
ketoan
Ky ke toan nam cua Tong Cong ty bAt dau tlt ngay 01 thang 01 va ket thuc vao ngay 31
thang 12.
Bao cao tai chinh Mp nhal giiJa nien c1Qnay tlllQc I~p cho ky hoet tlQng 6 thang ket thUc
ngay 30 thang 6 nam 2017.
3.
TOM TAT cAc CHINH sAcH KE ToAN tHU VEU
Sau c1ayla cac chinh sikh ke teen chu yeu c1l1Qc
Tong Cong ty va cac cong ty con ap dung
trong vi~c I~p bao cao tai chinh hQpnhat giiJa nh~nc1Q:
tI&:: tinh ke toan
Vi~c I~p bao cao tai chinh hQp nhat giiJa nien c1Qtuan tM chuan ml,(c ke tean, che c1Qke
toan doanh nghi~p Vi~t Nam va cac quy c1inhphap 1'1co lien quan tlen vi~c I~p va trlnh bay
bao cao tai chfnh hQp nhat giiJa nlen c1Qyeu diu Ban Giam tloc phai co nhU'nglIac tinh va gia
c1jnhanh hllO'ngc1enso Ii~u bao cao ve eong nQ, ted san va vi~e trinh bay Celtkhoan cong 01;1
va tal san tlem tang t9i ngay I~p bao cao tal chfnh hQp nhal giiJa nlen c1Qding nhll cae so
Ii~u bao cao ve doanh thu va chi phi trong suot ky h09t c1Qng.M~e du cac lIoc tinh ke toan
d'lIQcI~p b~ng tat ca
hit~'ubiet eua Ban Giam d'oc, so thl,(ete phat sinh co the khac vOi eae
lIoc tinh, gia Cfjnhtl~t ra.
Cd sa hqp nhat bao cao
tai chfnh
Bao cao tal ehinh hQp nhat giil'a nlen c1Qbao gam bao cao tal ehinh eua Tong Cong ty va bao
cao tal chinh cua cac cong ty do Tong Cong ty kiE~'msoat (Celteong ty eon) d'u'QcI~p cho ky
h09t d'Qng6 thang ket thuc ngay 30 thang 6 nam 2017. Vi~c kiem soat nay c19td'lI<;1C
khi
Tong Cong ty co kha nang kit~msoat cac chinh Sikh tal chinh va h09t tlQng cua cac eong ty
nh~n c1autll nham thu d'lIQc1<;11
ich tlt h09t c1Qngcua cac cong ty nay.
Ket qua h09t d'Qngkinh doanh cua ctk cong ty con d'lI<;1C
mua 19ihoi.k ban tli trong ky c1l1Qc
trinh bay trong bao cao ket qua h09t tlQng kinh doanh h<;1pnhat giiJa nh~nc1Qtlt ngay mua
ho~c cho d'en ogay ban khoan dau tll 0' cong ty con d'o.
Trong trlfC1ngh<;1pcan thiet, bao cao tal chinh cua C.3c cong ty con c1U'(1e
tlieu chinh tle cac
chinh sach ke toan tlU'<;1c
ap dung t9i Tong Cong ty va cac cong ty con la giong nhau.
Tat ca cac nghi~p vu va so dU'chu yeu giiJa Tong Cong ty va cac cong ty con tlllQC 1091tru
khi hQpnhat bao cao tal chfnh.
L(1iich cua co c10ngkhong kiem soat bao gam gia trj cac IQIich cua co d'ong khOng kiem soat
t91 ngay hQp nMt kinh doanh ban d'au va phan IQiich cua co d'ong khong kiem soat trong sl,(
bien c1Qngcua tong von chu sCihiJu ke tlt ngay h(1pnhat kinh doanh. Cac khoim h~phat sinh
t9i cong ty con phai d'lI<;1c
phan
tU'dng U'ngval phan sO'hiJu cua co d'ong khong kiem soat,
ke ca trlfC1nghQp so I~ do Ion hdn phan sa hiJu cua co tlong khOng kiem soat trong tiM san
thuan cua cong ty con.
Gop von lien doanh
Cae khoan gop von Hen doanh la thoa thu~n tren Cd sCiky ket hQp tlong ma theo tlo Tong
Cong ty va cae ben tham gia thl,(Chi~n h09t tlQng kinh
tren ed sO'dang kiem soat. Cd sa
c10ngkiem soat c1l1Qc
hieu lfi vi~c d'lIa ra cc3c quyet tljnh mang tinh ehien 1U'(1C
lien quan tlen
eac chrnh sach hO(jlttlQng va tai chinh
d'dn vi lien doanh phai co sl,( dong thu~n cua cae
ben tlong kiem soat.
Cae thoa thu~n gop von lien doanh lien quan d'en vi~c thanh I~p mQt ed sa kinh doanh d'Qc
I~p trong do co cac ben tham gia gop von Ih~ndoanh tlU'QcgQi 103
cd sO'kinh doanh d'Ongkiem
soat. Tong Cong ty I~p bao cao ve eae khoan i(1i ich trong eac cd so kinh doanh dang kiem
soat theo phlldng phap von chu
hiJu.
11
TONG CONG TV DUNG DICH KHOAN VA H6A PHAM Dlu KHi - CTCP MAu
THUYET MINH BAO cAO TAl CHiNH HQ'P NHAT GIO'A NIEN DQ (Thip theo)
so B 09a-DN/HN
Tien va cae khoan tu'dng cfu'dng tlen
Tien va cac khoan tu'dng du'dng tien bao gom tien m~t tqi quy, cac khoim tien gUi khong ky
hqn, cac khoan dau tu' ngan han, co kha nang thanh khoan cao, d~ dang chuyen doi thanh
tien va it rUi ro lien quan den vi~c bien d9n9 gia tr],
Cae khoan ctau tu' tai ehinh
Cae khoan diiu til nim gii14lin ngay 4ao h{ln
Cac khoan dau nr nam giCi'den ngay dao hqn bao gom cac khoan dau nr ma Cong ty co Y
djnh va kha nang giCi'den ngay dao han. Cac khoan dau nr nam giCi'den ngay dao hqn bao
gom cae khoan tien gUi ngan hang co ky hqn.
NC1phai thu
N<;1
phai thu la so tien co the thu hoi eua khach hang ho~c cac dol tlt<;1ngkhae. N<;1
phai thu
du'<;1c
trinh bay theo gia tri ghl
tru di eac khoan dl/ phong phai thu kho dOi,
DI/ phong phal thu khO doi du'c;1e
trkh I~p cho nhCi'ngkhoan n<;1pha! thu da qua hqn thanh
toan tu sau thang tro len, ho~c cac khoan nc;1phai thu ma ngu'oi n<;1kho co kha nang thanh
toan do bj thanh Iy, pha san hay cac khO khan tu'dng
Hington
kho
Hang ton kho du'c;1e
xac dinh tren cd so gia thap hdn giCi'agia goc va gia tr! thuan co the thl/c
hien du'c;1c.
Gia goc hang ton kho bao gom chi phi nguyen v~t Ii~u trl/C tiep, chi phi lao d9ng
trl/C tiep va chi phI san xuat chung, neu co, de co du'c;1c
hang ton kho 0 dla diem va trqng
thai hi~n tqi. Gia goc cua hang ton kho du'<;1C
xac djnh theo phu'dng phap binh quan gia
quyen. Gia tr! thuan co the thl/c hien du'Qcdu'c;1C
xac djnh bang gia ban u'oc tinh tru cac chi
phi u'octinh de hoan thanh san pham cung chi phi tiep th!, ban himg va phan phoi phat sinh.
01/ phong giam gii~ hang ton kho cua Tong Cong ty du'c;1C
trich I~p theo cac quy d!nh ke toan
hi~n himh. Theo do, Tong Cong ty du'gc phep trich l~p dl/ phong giam gia hang ton kho 16,
thai, hong, kem pham chat va trong tru'CinghQp gia goc cua hang ton kho cao hdn gia trj
thuan co the thl/C hien du'<;1C
tqi ngay ket thuc kY ke toano
Tai san eo cflnh hO'u hinh va khau hao
Tal san co djnh hO'uhlnh du'<;1c
trlnh bay theo nguyen gia tru gia trj hao mon lOy ke.
Nguyen gia tal san co djnh hO'uhinh bao gam gia mua va toan bQcae chi phi khac lien quan
trl/c tiep den viee dlia tal san vao trqng thai s~n sang su dl,mg.
Nguyen gia tal san co dinh hCi'uhlnh do tl/ lam, tl/ xay dl/ng bao gom chi phf xay dl/l1g, chi
phi san xuat thl/e te phat sinh eQngchi phi lap d~t va ehqy thU.
Tal san co djnh hCi'uhlnh du'Qckhau hao theo phu'dng phap du'ang thang dl/a tren thCij gian
hO'udl,mg u'ocdnh, CI,Ithe nhlt sau:
Kynay
(Nlm)
Nha cua va v~t kien trUC
6 - 25
May moc va thiet bi
5 - 12
Thiet bj van phong
3-5
Phu'dngtien v~n tal
6-8
Khac
5 - 10
12
TONG CONG TY DUNG DICH KHOAN VA HOA PHAM Diu
KHI - CTCP MAu
THUYET MINH BAO CAO TAl CHINH HQ'P NHAT GIO'A NIEN
(Tiep theo)
99
so B 09a-DN/HN
Tai san cO 4inh YO hinh ya khiu hao
Tai san co dinh vo hinh the hi~n quyen sU'dl,mg dat, phan mem chuyen dol don vi do lU'ang
quoc te va phan mem ke toano Quyen sU'dl,!ng dat dU'~ctrinh bay theo nguyen gia tru gia tri
hao mon lily ke. Quyen sU'dl,mg dat dU'~ckhau hao theo phU'ongphap dU'angthang dl,(atren
thai glan sU'dl,!ng 10 dat. Phan mem chuyen dol don vi do lU'ang quoc te va phan mem ke
toan dU'~ckhau hao theo phU'ongphap dU'angthang trong thai glan tU' 3 - 5 nam.
Chi phi' xiy dJ/ng cd ban dil dang
Cac tai sfm dang trong qua trlnh xay dl,(ng phl,!c vI,! rnuc dich san xuat, cho thue, quan trj
ho~c cho bat ky ml,!cdkh nao khc3cdU't;1c
ghi nh~n theo gia goc. Chi phi nay bao gom cac chi
phi can thiet de hlnh thimh tal san phu h~p vol chinh sach ke toan cua Tong Cong tv. Vi~c
tinh khau hao cua cac tal selmnay du'gc ap dl,!ng glong nhu' voi cac tal san khac, bat dau tu
khi tal san 0 vao tr~ng thai s~n sang sU'dl,!ng.
Ghi nhin doanh thu
Doanh thu ban hang dU't;1c
ghi nh~n khi dong thai th6a man tat ca nam (5) dleu kj~n sau:
(a) Tong Cong ty da chuyen glao phan lC1nrui ro va I~i ich gan lien vC1iquyen so hU'usfm
pham ho~c hang hoa cho ngU'oimua;
(b) Tong Cong ty khong con nam giil' quyen quan Iy hang hoa nhU' ngU'oiso hU'u hang Ma
ho~c quyen kiem soat hang hoa;
(c) Doanh thu dU'gc xac d!nh tU'ongdol chac chan;
(d) Tong Cong ty se thu dU'~cI~i ich kinh te tU'giao dich ban hang; va
(e) Xac djnh dU'~cchi phi lien quan den glao djch ban himg.
Doanh thu cua glao djch ve cung cap d!ch VI,!dU'~cghi nh~n khi ket qua cua giao dich do
dU'~cxac c:tjnhmQt cach dang tin ~y. Tntong hgp glao djch ve cung cap djch VI,!lien quan
den nhieu ky thl doanh thu dU'~c ghi nh~n trong ky theo ket qua phan cong vi~c da hoan
tMnh t9i ngay cua bang can doi ke toan h~p nhat cua ky do. Ket qua cua giao djch cung cap
djch VI,!dU't;1c
xac d!nh khi thoa man tat
bon (4) dieu ki~n sau:
(a)
Doanh thu dU'~cxi3cdinh tU'ongdoj chac chan;
(b)
Co kha nang thu dU'~cIQikh kinh te tu giao djch cung cap djch Vt,ldo;
(c)
Xac djnh dU'~cphan cong vi~c (fa hoimthimh t;;li ngay cua bang can (fo! ke toan; va
(d)
Xac d!nh dU'Qcchi phi phat sinh cho gi80 djch va chi phi de hoan thanh glao djch cung
cap djch Vt,ldo.
La! tien gill dU'QCghi nh~n tren co so dan tich, dU'~cxac (fjnh tren so dU' cac tai khoan tien
gill va lai suat ap dt,lng.
Lai tu cac khoan c:tautU'(fU'Qcghi nh~n khi Tong Cong tv co quyen nMn khoan lai.
Ngo,' ti
Cac nghi~p vt,l phat sinh bang ngo<;lit~ c:tU't;1c
chuyen dol theo tY gia t9i ngay phat sinh nghi~p
VI,!.50 dU'cik khoim mvc tien
co goc ng091 ti,\i ngay ket thuc kY ke toan dU'~cchuyen
c:toithea tY gia
ngay nay. Chenh I~ch tY gia phat sinh dU'Qch<;lchtoan vao Sao cao ket
qua h09t c:tQngkinh doanh.
De phvc vt,l cho mvc c:tichh~p nhat bao do tai chlnh, tai silO va cong n~ cua Cong ty Lien
doanh DMC-VT5 (bao gam d so Ii~u so sanh) (fU'(1C
chuyen (foi sang <1dnvi tien t~ cua bao
cao tai chfnh h~p nhat giil'a
(fQtheo tY gia t~i ngay ket thuc kY ke toano Cac khoan thu
nh~p va chi phi (bao gam ca
Ii~u so sanh) (fU'Qcchuyen doi theo tY gia t9i ngay phat sinh
nghi~p vv. Chenh I~ch tY gia hoi doai, neu co, se c:tU'(1c
phan lo~i vao nguon von chu sd hil'u
va <1u'(1C
ghi nh~n vao khofm ml,lc"chenh I~ch tY
hoi (foai",
13
T6NG
CONG TV DUNG DICH KHOAN VA HOA PHAM DAU KHI - CTCP
MAu
56 B 09a-DN/HN
THUYET MINH BAO cAO TAl CHINH HQ'P NHAT GIO'A NIEN DQ (Tiep theo)
Chi phic1i vay
Chi phi di yay du'c;1C
ghi nh~n vao chi phi san xuat, kinh doanh trong kY khi phat sinh, triI khi
du'gc v5n hoa theo QUYdjnh cua Chuan ml,(c ke toan Vi~t Nam sO'16 "Chi phi di yay". Theo
do, chi phi di yay lien quan trl,(Ctiep den vi~c mua, dau tu' xay dl,(ng ho~c san xuat nhO'ngtai
san can mQt thOi gian tu'dng d51
de hoilm thanh du'a vao su dl,mg ho~c kinh doanh du'gc
cQngvao nguyen gia tal san cho den khi
san do du'gc du'a vao su dl,mg ho~c kinh doanh.
Cac khoan thu nh~p phat sinh tu vi~c dau tir tern thO; cac khoan yay du'gc ghi giam nguyen
gia tal san co lien quan. D51vaj khoan vay riE~ngphuc vI,I vi~c xay dl,(ng tai san c5 dinh, bat
dQngsan dau tu', lai yay du'c;1C
v5n hoa ke
khi thai gian xay dl,l'ngdu'ai 12 thang.
ca
Cae khoan dV phong phai tra
cac khoan dl,( phong du'c;1c
ghi nh~n khi Tong Cong ty co nghia vl,l nc;1hi~n tt;)i do ket Qua tu
mQt sl,( ki~n da xay ra, va Tong Cong ty co kM nang phai thanh toan nghia Vl,l nay. Cac
khoim dl,( phong du'c;1C
xac dinh tren cd so u'oc tinh cua Ban Giam doc ve cac khoan chi phi
can thiet de thanh toan nghia Vl,lng nay tt;)i ngay ket thUc ky ke toan.
Thue
Thue thu nh~p doanh nghi~p
hoanl~i.
hi~n tong gia trj cua s5 thue phai tnl hi~n t~i va s5 thue
55 thue phai tra hi~n t~i du'gc tinh dl,(atren thu nh~p ch!u thue trong kyoThu nh~p chju thue
khac vai Igi nhu~n tru'ac thue du'Qctrinh bay tren bao cao ket Qua ho~t dQng kinh doanh hgp
nhat VI thu nh~p chju thue khong bao gam cac khoan thu nh~p hay chi phi tinh thue ho~c
du'gc khau tru trong cac ky khac (bao gam ca I~ mang sang, neu co) va ngoal ra khOng bao
gam cac chi tieu khOng chiu thue ho~c khong du'gc khau tru.
Thue thu nh~p hoan I~i du'gc tinh tren cac khoim chenh I~ch glO'agia tri ghi so va cd so tinh
thue thu nh~p cua
khoan ml,lCtid san ho~c cong nQ tren bao cao tal chfnh hgp nhal glO'a
nlen dQ va du'gc ghi nh~n theo phu'dng phap bang can d5i ke toano Thue thu nh~p hoan Iqi
pMi tra phai du'gc ghi nh~n cho tat ca cck khoan chenh I~ch tt;!m thOi con tal san thue thu
nh~p hoan 1<;11
chi du't;1cghi nh~n khi ch!c ch£n co du Igi nhu~n tinh thue trong tu'dng lal de
khau tru cac khoan chenh
t<;1mthai.
Thue thu nh~p hoan 1<;11
du'gc x
thu hai hay nQ phai tra du'tlc thanh toano Thue thu nh~p hoan 1<;11
du'tlc ghi nh~n vao bao cao
ket qua hOC;ltdQng kinh doanh hc;1Pnhat giO'a nlen dQ va chi ghi vao v5n chu so hO'ukhi
khoan thue do co lien quan den
khoan ml,lCdu'Qcghi thang vao von chU so hO'u.
Tai san thue thu nMp hoan 1<;11
va nq thue thu nh~p hoan 1<;11
phal tra du'Qcbu triI khi Tong
Cong ty co quyen hQp phap de bu tru giO'atai san thue thu nh~p hi~n hanh vol thue thu
nh~p hi~n Mnh phai nQpva khi cac tai san thue thu nh~p hoan It;!iva nt;1thue thu nh~p hoan
I~i phai tra lien quan Wi thue thu nh~p doanh nghi~p du'tlc quan Iy bOi cung mQt cd quan
thue va Tong Cong ty co dl,(dlnh thanh toan thue thu nh~p hi~n hanh tren cd sa thuan.
Vi~c xac dinh thue thu nMp cua Tong Cong ty din cu vao cac quy djnh hi~n hanh ve thue.
Tuy nhien, nhO'ngquy d!nh nay thay dol theo tung thai ky va vi~c xac djnh sau cung ve thue
thu nh~p doanh nghi~p tuy thuQc vao ket qua ki~m tra ella cd quan thue co tham quyen.
Cac lo<;!ithue kh,k du'tlc ap dl,mgtheo cac lu~t thue hi~n hanh tt;!i Vi~t Nam.
14
TONG CONGTV DUNG DICH KHOAN vA HOA PH.iM DAU KHi - CTCP MAu 56 B 09a-DN/HN
THUYET MINH BAo cio TAl: CHiNH HQ'PNHAT GIO'A NIEN eQ (Tiep theo)
4.
niN
vA
cAc KHOAN TUO'NGeUO'NG niN
______ ~SO~N~C=U~~~~kYL·
VND
Tien m~t
Tien gU1ngan Mng khong kY han (i)
cac khoim tltdng du'ongtien (ii)
~S6~-~dI~~u~kY~·
VND
2.011.953.166
1.341.036.508
77.943.035.646
65.378.022.564
208.100.000.000
136.586.111.111
288.054.9B8.812 203.305.170.183
5.
(0
T<;11
ngay 30 thang 6 nam 2017, so du' tien gUi ngan hang bao gom so tien
9.022.967.782 VND Ii?! cac khoan tien gUi t<;1i Ngan hang Thu'ong m<;1i
TNHH MTVf)<;1i
Du'ong dang bj h<;1n sa dl,lng. Ban Giam doc danh gia khoan tien nay se sa dl,lng
du'c;1C
trong tu'dng lai khi co nhO'ngquyet djnh/hu'dng d~n CI,I the cea Ngan hang Nha
nu'dc.
(iI)
PMn anh cac khoan tien gUi co ky h<;1n
goc khong qua 03 tMng vdi lai suat tlt 4,3%
den 5/5% t<;1icac ngan hang thu'dng m<;1i.
Dlu TU TAl: CHiNH NGAN H~N
so cu~ 9
VND
Gia g&1
Gia tri ohi sO
-=SO.:::;-~CU=;;O=I kY;?:i"~
VND
Gia g&1
Gia tri ahi sO
Diu tu' nim giil'den ngay c1ao hon ngin hon
- Tien gUi co kY hiitn
15
53.710.000.000
11.500.000.000
53.710.000.000
11.500.000.0OQ
TONG CONG TV DUNG DiCH KHOAN vA HOA PHAM DAU KHI - eTCP MAu
THUytr MINH aAo cAo TAl cHINH HQ'P NHAT GIO'A NIEN DQ (Titip theo)
6.
so a 09a-DN/HN
PHAI THU NGAN H~N ClIA KHACH HANG
Phai thu ng6n h,n cua khach hang
Cong tv Co phan Nhlfcl OPEC
501.089.538.270
573.682.505.602
Lien doanh Vi~t-Nga Vietsovpetro
159.725.564.096
154.077.928.717
Van phOng
B.V
meu hanh - Talisman Vietnam 135-136
Cong tv mel! hanh chung !hang
60.279.087.833
Cong tv Hoang Long
55.423.665.380
To hQ'pnha thau JGCS
56.229.850.649
Tong Cong tv !ham do Khai thik Dau khi (Lo
102/10, 106/10)
26.111.502.210
26.111.502.210
Cong tv Lien Doanh f)ieu Hfmh Cuu Long
18.489.254.078
23.712.320.038
Cong tv Co phan f)au ttl Phat trh~n Khang Minh
8.140.367.815
8.140.367.815
Cong tv TNHHMTV lQC hoa diu Binh San (BSR)
7.918.271.758
5.242.337.718
Cong tv f)ieu Mnh Diu
5.467.148.614
31.309.050.359
4.141.531.443
14.879.263.065
3.677.458.070
122.690.760.076
4.909.262.160
84.778.522.699
Bien f)ong
Cong tv TNHHMTVf)ieu hanh tham
khi trong mfae (LO09-2/09)
Cong tv TNHHPC
Nam
Ok khach Mng khac
do khai thac dau
Trong d6: Phai thu khach hang Ie cae ben lien
quan (dliqc trinh bay u,i Thuyet minh so 29)
7.
74.952.806.289
34.180.108.291
1.104.336.806.581
961.023.168.674
194.810.788.706
178.980.099.771
cAc KHOAN PHAI THU KHAC
________
~S~0~cU~O~I~9~·
~S=0~Ca=a~u~9~'
VND
VND
a. Ng6n hon
Phili thu ngutll lao
Ky cU'Cjc,ky quy ngan h~n
Phili thu khat
Trong d6: Phal thu khach hang hi cac bin lien
quan (dliqc trinh·biy u,i Thuyet minh sO 29)
2.670.026.852
2.724.765.818
80.078.600
498.674.223
11.516.103.642
8.105.559.909
14.266.209.094
11.328.999.950
151.444.782
961.356.840
189.031.775
194.031.775
b.Diih,n
- Ky cu'c;lc,
kY quy
- Phai thu khlk
15.145.455
204.177.230
16
15.145.455
-------
209.177.230
------
vA
HOA PHAM Dlu KHi - CTCP
THUYET MINH BAO CAO TAl CHiNH HQ'P NHAT GIO'A NIEN DQ (Tiep theo)
T6NG CONG TV DUNG DICH KHOAN
8.
MAu
so B 09a-DN/HN
NQ'xAU
aOitu'qng
GiagOc
SOcuoi kJ
Gia trj cOth'
thu hoi (I)
Thlfi glan
quih,n
Glig6c
SOctiu kJ
GiatrjcOtM
thu hOi (I)
Thai glan
qui IItn
VNO
VNO
VNO
VNO
145.551.481.516
91.411.359.377
142.832.267.974
96.711.743.644
Lien doanh Vi~t-Nga Vietsovpetro
40.901.054.474
40.901.054.474
dttdi 6 thang
32.689.055.677
32.689.055.677
dttOi6 thang
lien doanh Vi~t·Nga Viet5ovpetro
TongCongty Tham do Khai thik Diu khl
(Lo 102/10, 106/10)
26.111.502.210
13.055.751.105
tU 1 den 2 nam
10.931.007.359
26.111.502.210
7.980.611.289
18.278.051.547
tu 6 tMng den 1 nam
tU 6 tMng den 1 nam
COngty TNHHLien doanh DMC• VIS
70.186.174
49.130.322
tU 6 tMng den 1 nam
70.186.174
70.186.174
dU'd!6 thcing
COngty TNHHlien doanh DMC• VIS
13.507.856.779
6.753.928.390
tu 1 den 2 nam
13.374.713.948
9.362.299.764
tu 6 thang den 1 nam
COngty TNHHLien doanh DMC• VIS
6.138.858.288
1.841.657.486
tu 2 den 3 nam
6.138.858.288
3.069.429.144
tit 1 den 2 nam
10.626.356.134
10.626.356.134
dttdi 6 thang
COngty TNHHMTVf>ieu nanh tham do khai thae
diu khi trong nttOc(Lo 09-2/09)
417.268.235
417.268.235
Dttol 6 tMng
2.120.173.483
2.120.173.483
OttO! 6 thang
COngty TNHHMTVf>ieu himh tham do kha! thae
diu khi trong nlJoe(Lo 09-2/09)
1.558.748.048
1.091.123.634
Tit 6 thang den 1 nam
2.021.357.960
1.414.950.572
Tit 6 tMng den 1 nam
Congty TNHHMTVf>ieu Mnh tham do khat thac
dau khi trong nttOc(Lo 09-2/09)
2.165.515.160
1.082.757.580
Tu 1 den 2 nam
10.737.731.622
5.368.865.811
Tit 1 den 2 nam
COngty Co phin f>autIJ Phat trien Khang Minh
4.383.576.205
1.575.645.205
tU' 2 den 3 nam
7.096.348.864
3.734.297.535
Tit 1 den 2 nam
Cong ty Co phan f>autlJ Phat trien Khang Minh
3.756.791.610
Qua h~n > 3 nam
1.044.018.951
313.205.685
Qua h~n 2-3 nam
COngty ThlJdngm~i va Dleh VI} Diu khi PhueAn
5.749.338.314
Qua h~n > 3 nam
5.749.338.314
1.724.801.494
Qua h9n 2·3 nam
COngty Co phin Xay I~p Diu khi Ha Nqi
2.737.079.920
Qua h~n > 3 nam
2.737.079.920
sat dqng silO Dau khi
Qua h~n > 3 nam
1.911.373.000
Qua h~n > 3 nam
1.996.800.000
Qua h?n > 3 nam
Congty Co phin Gang thep Thanh H6a
2.305.189.086
Qua h~n > 3 nam
1.433.519.972
Phal thu kIlOco khi nlng thu hoi
COngty Uen doanh f>ieu himh Cifu Long
Congty Co phan
cae dui tIJ<;Ingkhae
(i)
23.210.787.879
14.016.686.812
18.580.575.232
Gia tri co the thu hoi (fugc xac (finh bang gia goc trtt dl/ phong phili thu kho (foi d3 trich I~p.
17
Qua h~n > 3 nam
10.585.815.469
TaNG CONG TV DUNG DICH KHOAN vA HOA PHAM Diu KHI - CTCP MAu s6 B 09a-DN/HN
THUvtr MINH BAo cAo TAx CHiNH HQ'P NHAT GIO'A NIEN DQ (Tiep theo)
9.
HANG TON KHO
so cfiu kY
SOc:uOi kY
D,pi1Ong
VND
Gli gOc:
VND
Hang mua 4ang 41(fli(1ng
Gii gOc:
¥ND
39.734.162.325
2.892.236.260
19.273.483.925
22.128.325.318
4.124.050.341
1.365.849.123
Chi phi san xuat, Idnh doanh
do dang
40.569.258.221
69.414.968.755
Thanh pham
20.098.259.141
25.583.915.405
Hang hoa (i)
292.770.324.928
Hang gUi Mn (ii)
200.390.148.739
Nguyen li~u,
v?t Ii~u
Cong C(h dl,lng CI,l
cqng
0)
616.959.687.620
(43.630.331.865)
338.357.424.152
DyphOng
VND
(36.224.713.529)
41.301.128.194
(43.630.331.865)
501.043.147.207
(36..224.713.529)
Hang hoa ton kho t9i ngay 30 thang 6 nam 2017 chu yeu bao gom lu'u huynh nh~p
khcfu, muoi KCI, qui;ing Barit va hoa phcfm dung dich khoan. Ban Giam (foc Tong Cong ty
tin tu'dng ch~c rang Tong Cong ty se kY ket (fu'.;1ch.;1p(fong ban cec hang hoa ton kho
nay voi gia tri cao hem gia trj ghi so t9i ngay 30 thang 6 nam 2017.
Trong k)', Tong Cong ty (fa trich I~p them dt/ phong giam gia himg ton kho vOi so tfen la
7.405.618.336 VND.
(ii) Hang gU'i ban phan anh gia
tri
nguyen v~t Ii~u, himg hoa Tong Cong ty (fa xu at ra cac
gian khoan cua khach himg.
18
TONG CONG TV DUNG DiCH KHOAN VA HOA PHAM Dlu KHI - CTCP
THUYET MINH BAo cAo TAl CHiNH HQ'P NHAT GIO'A NIEN DO (Tiep thea)
10.
MAu SO B 09a-DN/HN
TANG, GIAM TAl SAN CO DiNH HO'U HINH
Nha eD'ava
vit kiin true
VND
Maym6c
rithiitbi
VND
Phltdng tiin
vin tal
VND
Thiit bi
vinphOng
VND
Khae
VND
NGUYENGIA
56 dlt craukY
Thanh
157.470.989.958
Iy, nhu'fJng ban
Giam khac
56 du' eum kY
218.138.806.439
48.597.320.864
(2.388.528.940)
(1.337.560.135)
7.167.584.841
29.079.030.239
T6ngc9R9
VND
460.453.732.348
(3.726.089.075)
(143.037.468)
(143.037.468)
157.470.989.958
215.607.240.031
47.259.760.729
7.167.584.841
29.079.030.239
456.584.605.805
70.587.837.566
75.586.036.000
31.765.262.846
5.523.125.399
2.289.846.104
185.752.107.915
4.367.120.090
9.539.176.586
1.972.801.770
154.952.604
(2.388.528.940)
(1.337.560.135)
74.954.957.656
82.736.683.646
32.400.504.481
5.678.078.003
3.386.246.912
199.156.470.698
T,I ngay craukY
86.883.152.392
142.552.770.439
16.832.058.018
1.644.459.449
26.789.184.135
274.701.624.433
Ttl ngay cum kY
82.516.032.302
132.870.556.385
14.859.256.248
1.489.506.845
25.692.783.327
257.421.135.107
GIATRJ HAO MONlOY KE
56 dlt diu ky
Trkh khau hao trong ky
Thanh
Iy, nhu't;1ngban
56 du cool kY
1.096 .400 .808
17.130.451.858
(3.726.089.075)
GIATRJCON~
Nguyen gia cUa tili san co dinh hU'uhlnh da khau hao het nhu'ng v~n con
31 thang 12 nam 2016 la: 71.785.410.028 VNO).
su dl,JOgt;;ti ngay 30 tMng
6 nam 2017 la 73.528.149.068 VNO (t;;ti ngay
eu
Tong Cong ty da the chap cac tai san eo dlnh thuQc 01,(an "can
eung (mg djeh vI) OMCt;;ti Cang Vietsov Petro" voi gia trj eon l;;ti t;;ti ngay 30
tMng 6 nam 2017 la 25.577.266.303 VNO (ngay 31 thang 12 nam 2016: 26.665.660.615 VNO) de dam bao cho elk khoan Uen yay dai han t;;ti
Ngan hang TMCPCong thu'dng Vi~t Nam - Chi nMnh VCingTau.
Tong Cong ty da the eMp elk tai san eo djnh veti gia trj eon l;;tithuQe 01,(an "Sua chUa va xay dl,fng them van phong lam vi~c t;;ti khu van phong
so 391 du'ong Nguy~n Cong Phu'dng,thanh pho Quang Ngai" t;;ti ngay 30 thang 6 nam 2017 Ie 1.085.372.177 VND {ngay 31 tMng 12 nam 2016:
1.125.522.593 VND} de dam bao eho eik khoan Hen yay del h~n t;;tl ngan hang TMCPNgo~i thu'dng Vi~t Nam - Chi nhanh Quang Ngai.
19
TGNG CONG TV DUNG DiCH KHOAN vA H6A PHAM Dlu
THUVETMINH BAo do
11.
KHi - CTCP MAu
s6 B 09a-DN/HN
TAl CHiNH HQ'PNHAT GIO'A NIEN eQ (Tiep theo)
THUr vA cAc KHOAN PHAI THU/PHAI NQP NHA NUac
Phat sinh trong kJ
Sophii nOp
So di thlle nOp
So diu kJ
Chitleu
VND
VND
19.293.055
19.293.055
19.293.055
19.293.055
VND
So cuOi kJ
VND
a) Cae khosn phii thu
Thue gia trj gla tang "au
ra
- Thug GTGTcfaura
446.160.229
Thue thu nh~p doanh nghi~p
446.160.229
72.793.900
119.754.648
155.548.050
108.587.302
Cae 1091thue khae
319.247.647
3.164.186.176
2.981.778.464
136.839.935
Thu€ thu nh?p cci nMn
319.247.647
3.164.186.176
2.981.778.464
136.839.935
1.576.128.393
1.576.128.393
1.576.128.393
1.576.128.393
Tien thue dat
Cae kholm phai nQp khae
N9Pkhac
Ctng
857.494.831
3.303.233.879
4.713.454.907
2.267.715.859
Thue gia trj gia tang
5.155.458.281
82.622.501.770
70.419.734.910
17.358.225.141
• Thu€ GTGTcfaura
5.155.458.281
26.712.203.257
14.280.567.162
17.587.094.376
55.910.298.513
56.139.167.748
(228.869.235)
5.958.717.360
5.958.717.360
2.187.714.994
3.870.934.930
4.060.000.000
1.998.649.924
128.880
757.620
744.660
141.840
711.955.686
483.584.504
228.371.182
1.762.695.383
3.063.418.000
869.509.496
17.000.000
17.000.000
1.469.396.741
819.045.581
1.797.035.205
491.407.117
700.835.372
926.649.802
1.249.382.795
378.102.379
Cae khoan pMI nQp khac
3.000.000
3.000.000
NQpkhac
3.000.000
3.000.000
94.930.562.749
83.989.199.434
b)
Cac khosn phil tri
- Thu€ GTGThang nh?p khau
Thue xuat, nh~p khau
Thue thu nh~p deenh nghi~p
tal nguyen
Tien thue
2.170.232.113
Thuemon bai
Thu€ thu nh?p ca nMn
Thuekhac
COng
12.
elu
TuvAo
9.513.534.268
20.454.897.583
UEN DOANH
Dau tu'vao lien doanh
ngay 30 thang 6 nam 2017 la khoim dau tu'vao Cong ty TNHH
Lien doanh DMC-VTS t~j Ce)nghoa Dan chu Nhan dan Lao tren cd sa dOng kit~m soat giO'a
phfa Vi~t Nam bao gam Tong Cong ty Dung djch khoan va Hoa pham Dau khi - CTCPva ong
Nguy~n La Thao (nam 2016 la Cong ty Co phan Xuat nh~p khau Quang Blnh), do Tong Cong
ty lam d~i di~n va Cong ty VTS Group. Trong do, Tong Cong ty nam giiI 38,610/0 von gop
(t~i ngay 31 thang 12 nam 20161a 38,61% von gop).
So lieu tren bao cao tai chfnh cua cong ty lien doanh du'gc sit dl,mg cho ml,lc dich I~p bao cao
tai chfnh hc;1Pnhat giO'anien de)cua Tong Cong ty cho kY ho~t de)ng6 thang ket thuc ngay
30 thang 6 nam 2017 du'c;1c
quy eroi
goc Kip Lao theo tV gia xuat nh~p khau cua Ngan
hang Nha miac Viet Nam cho so lieu t~1 ngay 30 thang 6 nam 2017 va ngay 31 thang 12
nam 2016.
tu
20
TONG CONG TV DUNG DiCH KHOAN VA HOA PHAM Dlu
KHI - CTCP MAu
so B 09a-DN/HN
THUVETMINH BAO CAOTAl CHINH HQ'PNHAT GIO'ANIEN DQ (Tiep theo)
ThOng tin tai ehinh tom
IcY
so diu IcY
Kfp LAo
Kip LAo
QuydolVND
QuydoiVND
23.444.160.990,00
23.466.262.813,17
64.002.559.503
63.593.572.224
16.998.691.980,00
16.030.274.168,98
46.406.429.105
43.442.042.998
6.445.469.010,00
7.435.988.644,19
17.596.130.398
20.151.529.226
2,73
2,71
6.793.518.492
7.780.107.520
Socuoi
Tong
tai san
Tong eong
Tai san thuan
SOcuoi
Ty gia quy doi
Phan tili san so hU'ueua Tong
Cong ty trong tl!i san thuan
eua eong ty
doanh
13.
bay nhu' sau:
eong ty lien doanh eua Tong Cong ty (hfc;1c trinh
2.488.468.311,95
2.870.888.383,82
IcY
so diu IcY
PHAr TRA NGU'm:BAN NGAN H~N
so cuoi IcY
....;.SO..;..-....;.cfi~u~kY'!:-~
VND
Gia goc/So cO
kha nang tra nf
VND
Gia goc/SO cO
kha nang tra nf
Cac khoan phai tra nguoi ban ngin hon
Abu Dhabi National Oil Company
Phai tra lien quan (fen mua
eua Vinomig
Singapore Pte, ltd
86.685.358.577
81.747.736.075
116.381.806.950
tv TNHH MTV
Cong tv Co phin Phan bon
45.039.695.438
47.853.678.451
21.616.825.794
18.138.981.140
13.431.657.531
3.457.556.060
24.262.731.945
6.916.504.584
20.447.049.925
5.638.281.122
31.306.008.278
Cong
diu Sinh San (SSR)
Mien Nam
M-I Holdings LLC
Cong tv TNHH Soilermaster Viet Nam
Chi NMnh Tong Cong tv Co phan
vI,! Ky
Dau khi Vi~t Nam - Cong tv
Djeh vI,! Dau khl
Cong tv TNHH Thiet b] Khoa
va Cong ngh~ Vi~t
Nh~t
Cong tv Co phan San xu§'t va Xuat nMp khau PhU
Th!nh
cae (foi tU'c;1ngkhac
89.190.012.008
Trong do: Phai tra ngum ban 141
cac ben lien
qUeln(dufc trinh bay tol Thuyet minh so 29)
14.
1.797.532.673
1.958.848. 000
66.308.076.287
370.202.584.942
311.975.755.B96
56.637.606.412
73.440.377.217
so cuoi kY
_..::;so:;.-..:::aa=:au=kY,,!:-~
NGUm: MUA TRA nEN TRU'ac NGAN H~N
VND
Van phong (lieu hanh-Talisman Vietnam 135-136 S.V
50.888.003.139
tv (lieu hanh chung
Cong tv TNHH MTV loc
40.305.123.005
Cong
Thang long
dau SInh 50n (SSR)
VND
24.845.156.642
To hc;1Pnhi! thau JGCS
21.587.360.343
Cae (foi tu'c;1nQ'
kh.k
12.879.001.659
Ngu'O'imua tra tien tru'O'cngin hon 141
cac ben
lien quan (du'qc trinh bay tol Thuyit minh so
29)
21
7.901.903.844
128.917.284.445
29.489.264.187
26.781.443.177
2.816.426.002
TONG CONG TV DUNG DICH KHOAN VA HOA PHAM Dlu
KHi - CTCP MAu
THUYETMINH SAO CAOTAl CHINH HQ'PNHAT GIU'ANIEN
15.
DO (Tiep theo)
CHI PHI PHAI TRA NGANH~N
so..........
cu6i""":V:-::N~D~
'" -----=-=:V::::..N~D~
56 diu '"
------.
Lai vay phai tra
6.440.407.490
1.695.710.715
84.106.722.723
9.589.997.352
Chi phi mua hang haa
56.307.758.387
22.920.949.573
Cae khoan khac
26.377.672.526
Chi phi dieh VI,! eta eung cap phai
16.
so S 09a-DNIHN
tra
5.368.210.495
------173.232.561.126
39.574.868.135
PHAI TRA NGANH~N KHAc
so cuOi kY
SO:;..;;....di;;;.;;;:::u~kY~'
---------~V~N~D~
Co ttlC phai tra
74.952.540.847
1.346.943.847
65.940.248
54.584.731
166.951.813
171.542.340
64.312.478
87.257.191
4.928.120
15.422.132
6.079.490.355
5.911.462.338
81.334.163.861
7.587.212.579
Bao hiem xa hQi
Kinh phi tong doan
Bao hiem yte
that nghi~p
Phai tra, pMi 09P khac
Bao hiem
Phal tra n9in h,n khac cac ben lien qUem
«(lu'qctrinh bay t,i Thuyet minh sO'29)
17.
VND
14.599.695.200
YAY VA NO'THUETAl CHiNH NGANH~N
SOfiuij
Giatrj
WD
Yay ngan ~n (*J
Yaydal ~n t!en~n
c;,g
tra
PIlatsinh trollS kt
SOt6k11a••
trin.
WD
SOQliiij
SOt6Wning
Ting
Giam
Gia trj
WI)
WD
WD
tranf
WD
4]2.891.374.420
472.891.374.420
698.856.665.919
622.367.993,740
549.380.046.599
549.380.046.599
32.553.806.781
32.553.806.781
3.041.644.584
29.512.162.197
6.083.289.168
6.083.289.168
505.445.181.21l1
505.445.181.201
701.898.310.503
22
651.880.155.937
555.463.335.767
555.463.335.767
T(SNG CONG TV DUNG DICH KHOAN VA HOA PHAM Diu KHi - CTCP MAu
THUYET MINH BAo cAo TAl CHINH HQ'P NHAT GIU'A NIEN DQ (Tiep theo)
(*) Vay ngan h9n bao gom
so B 09a-DN/HN
khoan vay cua cac ngan hang va to chU'ctai chinh nhu' sau:
Vayngan h,n
SOcuOi leV
SOdiu leV
VND
549.380.046.599
VND
472.891.374.420
Ngan himg TMCPD~i ChUng Vi~t Nam
270.607.890.465
Ngan hang Citibank. N.A • Chi nhanh Ha NQi
123.423.039.750
131.478.535.695
Ngan Mng TMCP Ngo~i thtfdng Vi~t Nam - Chi
nMnh Ha Tay
75.394.345.991
170.757.064.019
Ngan himg TMCPQuan crQi- Chi nhanh
Thang long
59.042.646.466
Ngan hang TMCPTien Phong
11.539.077.977
120.428.427.838
Ngan hang TNHH MTV HSBC (Vi~t Nam) Chi nhanh Ha NQi
7.979.974.200
27.404.633.150
Ngan Mng TNHH MTV Shinhan Bank Vi~t Nam - Chi
nMnh Ha NQi
1.015.071.750
3.055.112.850
378.000.000
2.000.000.000
Ngan hang TMCP Ngo~i thtfdng Vi~tNam - Chi
nhanh Quang Ngai
Ngan hilng TMCPDau ttf va PhBttrh~n Vi~t NamSa giao djch 3
17.767.600.868
Yay dai btn den h,n tra
6.083.289.168
32.553.806.781
555.463.335.767
505.445.181.201
Cac khoan vay ngan h9n cua Tong Cong ty du'<;1C
vay bang dong VND ho~c ng091t~ de bo
sung von 1u'U<1Qngph!)c VI;!
xuat kinh doanh. Thai h9n vay khong qua 12 thang va lal
suat vay d'u'<;1c
thea thu~n theo tung Ian nh*n n<;1.
18.
YAY VA NO' THUE Til cHiNH DAI H~N
SOctaukj
Cniti&!
Vaydaih~n
C9ng
pnatsinn.trong ..1cY
Gil trj
so cO klti nang
YNO
'NO
41.539.900.982
41.539.900.982
41.539.900.982
trinq
41.539.900.982
SOcuOi IcY
Ting
Giim
GiUrj
so cO kltl ning
'NO
'NO
'NO
YNO
29.512.162.197
12.027.738.785
12.027.738.785
-
29.512.162.197
12.027.738.785
trin;
12.027.738.785
Trong66:
So ph8i tra trong
vong 12 tnang
SophBl tra SiJU 12
thang
32.553.806.781
6.083.289.168
8.986.094.201
5.944.449.617
23
