Báo cáo tài chính hợp nhất năm 2016
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Deloitte.
IV
TqNG C~.NG
DU~G DJCH KHOAN
HOA PHAM DAU KHI - CTCP
(Thanh I~p
,
vA
tet nude CQng hOa Xa hQi ChU nghia Vi~t Nam)
,
-
"
BAO CAO TAl CHINH HOP NHAT
f)A f)l1Q'C KIEM ToAN
Cho narn Ui chlnh ket thuc
ngay 31 thang 12
narn
2016
.
T6NG CONG TV DUNG DICH KHOAN VA HOA PHAM Dlu KHi - CTCP
lang 6-7 toa nha Vi~n Dau khi, 167 Trung Kinh, Cau Giay
Ha Noi CHXHCNViet Nam
MVC LVC
NOlpUNG
TRANG
sAo cAo CLlASAN GIAM DOC
1-2
sAo cAo KIEM ToAN DOC l).p
3-4
sANG cAN DOl KEToAN HOP NHAT
5-6
sAo cAo KEf QuA HO~T DONG KINH DOANHHOP NHAT
sAo cAo LVU CHUYENnEN T~ HOPNHAT
THUYEf MINH sAo cAo TAl CHiNH HOPNHAT
7
8-9
10 - 39
TONG Cc)NG TV DUNG DICH KHOAN VA HOA PHAM DAU KHi - CTCP
lang 6-7 toa nha Vi~n Dau khi, 167 Trung Kfnh, Cau Giay
Ha Noi CHXHCNViet Nam
BAO CAO CllA BAN GIAM
aoc
Ban Giam !foc Tong Cong ty Dung dlch Khoan va Hoa pham Dau khi - CTCP(gQi t~t la "Tong Cong
ty,,) !f~ trlnh bao cao nay cLIngvoi bao cao tai chfnh hc;1P
nhat cua Tong Cong ty cho nam tai chfnh
ket thuc ngay 31 thang 12 nam 2016.
HOI DONG QUAN TRJ VA BAN GIAM DOC
Cac thanh vien cua HQi !fang Quiln trj va Ban Giam !foc Tong Cong ty !fa !fieu hanh Tong Cong ty
trong nam va den ngay I~p bao cao nay gam:
HOi dOng ouan trj
Ong Nguy~n NgQcKhanh
Chu tlch
Ong Ton Anh Thi
Uy vien
Ong Da Xuan Vinh
Uy vien
Ong Ha Duy Tan
Uy vien
Ong Nguy~n NgQcQuynh
Uy vien
Ban Gilm dOc
Ong Ton Anh Thi
Tong Giam doc
Ong Le Hal Phong
Pho Tong Glarn !foc
Ong Ph~mXuan Toan
Pho Tong Giam !foc
Ong LliU Quoc Phlldng
Pho Tong Giam !foc
Ba Vu Hoang Hoa
PhoTong Giam !foc
Ong Khuat Quang Tien
Pho Tong Giam !foc
Ban Giam !foc Tong Cong ty co trach nhi~m I~p bao cao tai chinh hc;1P
nhat phan anh mQt cach trung
thl/c va hc;1P
Iy tinh hinh tai chfnh hc;1Pnhat cua Tong Cong ty t~i ngay 31 thang 12 nam 2016 cung
nhll ket qua ho~t !fQng kinh doanh hc;1pnhat va tinh hinh IliU chuyen tien t~ hc;1P
nhat cho nam tai
chfnh ket thuc cLIng ngay, phLl hc;1P
voi chuan ml/c ke toan, che !fQ ke toan doanh nghi~p Vi~t Nam
va cac quy !finh phap Iy co lien quan !fen vi~c I~p va trinh bay bao cao tai chfnh. Trong vi~c I~p bao
cao tai chfnh hc;1P
nhat nay, Ban Giam !foc !fllc;1C
yeu cau phai:
•
•
•
•
•
Ll/a chQncac chfnh sach ke toan thich hc;1P
va ap dl,mg cac chfnh sach !fo mQt cach nhat quan;
Dlia ra cac xet !foan va lIoc tfnh mQt cach hc;1pIy va th~n trQng;
Neu ro cac nguyen t~c ke toan thich h<;1p
co !fllc;1C
tuan thu hay khong, co nhiIng ap dl,mg sai I~ch
trQng yeu can !fllc;1coong bo va giai thich trong bao cao tai chfnh hc;1P
nhat hay khong;
~p bao cao tai chfnh hc;1pnhat tren cd so ho~t !fQng lien tl,lCtru tnJang hc;1P
khong the cho rang
Tong Cong ty se tiep tl,lCho~t !fQng kinh doanh; va
Thiet ke va thl/c hi~n h~ thong kiem soat nQi bQ mQt cach hU'u hi~u cho ml,lc dich I~p va trinh
bay bao cao tai chinh hc;1P
nhat hc;1P
Iy nham h~n che rui ro va gian I~n.
1
TONG CONG TV DUNG DICH KHOAN VA HOA PHAM Dlu
lang 6-7 tea nha Vi~n Dau khi, 167 Trung Kinh, Cau
Ha Nei CHXHCNVh~tNam
KHf - CTCP
BAO cAo ClIA BAN GIAM DOC (Tiep theo)
Ban Giam c10cTong Ceng ty chiu trach nhi~m c1ambao rang so ke toan c1u'~cghi chap mQt each phu
hcp c1ephan anh mQt each hop 1'1tlnh hlnh tai chinh h~p nhat cua Tong Ceng ty (1 bat kY thai c1iem
nao va c1ambao rang bao cao tai chinh h~p nhat tuan thu chuan mire ke toan, che c1Qke toan doanh
nghi~p Vi~t Nam va cac quy c1jnhphap 1'1c6 lien quan c1envi~c I~p va trlnh bay bao cao tai chinh.
Ban Giam c10ccling chlu trach nhi~m c1ambao an toan cho tai san cua Tong Ceng ty va trurc hi~n
cac bi~n phap thich h~p c1engan ch~n va phat hi~n cac hanh vi gian I~n va sai phi;Jmkhac.
Ha NQi, ngiw 10 tMng 3 nam 2017
2
-,
I
Cong tv TNHH Deloitte Vi~t Nam
rang 12A, Tea nhi! Vinaeonex,
34 Lang Ha, P. Lang Ha,
Q. Dong ea. Hi! NQi, Vi~t Nam
Di~n thoai: +844 6288 3568
Fax:+844
6288 5678
www.deloitte.eom/vn
Deloitte.
56: ~
/VN1A-HN-8C
BAo cAo KIEM ToAN eQc
Kinh qUi:
L~P
cac Co dong
H9i dong Quim tr] va Ban Giam doc
Tong Cong ty Dung dlch Khoan va Hoa pham Dau khi - CTCP
Chung tei da kit~mtoan bao cao tal chfnh hcp nhat kern theo cua Tong Ceng ty Dung djch Khoan va
Hoa pham Dau khl - CTCP(qoi tat 121 "Tong Ceng ty"), du'<;1c
I~p ngay 10 thang 3 nam 2017, tlt trang
05 den trang 39 bao gem Bang din doi ke toan hop nhat t<;lingay 31 thanq 12 narn 2016, Bao cao
ket qua hoat dQng kinh doanh hop nhat, Bao cao lu'u chuyen tien t~ hop nhat cho narn tai chfnh ket
thuc cung ngay va Ban thuyet minh bao cao tai chinh hop nhat.
Tr;ich nhi~m eua Ban Giam (f{fe
Ban Glarn doc Tong Ceng ty chiu trach nhi~m ve vi~c I~p va trlnh bay trung tht,(c va h<;1p
Iy bao cao
tai chfnh h<;1pnhat cua Tong Ceng ty theo chuan ml,l'c ke toan, che dQ ke toan doanh nghi~p Vi~t
Nam va cac quy d!nh phap Iy c6 lien quan den vi~c I~p va trlnh bay bao cao tai chfnh va chiu trach
nhi~m ve kiem soat nQi bQ ma Ban Giam doc xac d!nh 121 can thiet de dam bao cho vi~c I~p va trlnh
bay bao cao tai chfnh h<;1p
nhat kheng c6 sai sot trQng yeu do gian I~n ho~c nham I§n.
Traeh nhi~m eua Kiem toan vien
Trach nhi~m cua chung tei 121 du'a ra y kien ve bao cao tai chfnh h<;1pnhat dl,l'atren ket qua cua cUQc
kiem toano Chung tei da tien hanh kiem toan theo cac chuan ml,l'c kiem toan Vi~t Nam. Cac chuan
ml,l'c nay yeu cau chung tei tuan thu chuan ml,l'cva cac quy dinh ve d<;loduc nghe nghi~p, I~p ke
hO<;lch
va tht,(c hi~n cUQckiem toan de d<;ltdu'<;1c
sl,l'dam bao h<;1p
Iy ve vi~c li~u bao cao tai chfnh h<;1p
nhat cua Tong Ceng ty c6 con sai sot trQng yeu hay kheng.
Cong vi~c kiem toan bao gem tht,(c hi~n cac thu tl,lCnham thu th~p cac bang chung kiem toan ve cac
so li~u va thuyet minh tren bao cao tai chfnh h<;1p
nhat. Cac thu tl,lC kiem toan du'<;1c
Il,I'achQn dt,(a
tren xet doan cua Kiem toan vien, bao gem danh gia rui ro c6 sai s6t trQng yeu trong bao cao tai
chfnh h<;1p
nhat do gian I~n ho~c nham I§n. Khi thl,l'ehi~n danh gia cac rui ro nay, Kiem toan vien da
xem xet kiem soat nQi bi) cua Tong Ceng ty lien quan den vi~c I~p va trlnh bay bao cao tai chfnh h<;1p
nhat trung thl,l'c, h<;1pIy nham thiet ke cac thu tl,lCkiem toan phu h<;1p
voi tlnh hlnh tht,(cte, tuy nhien
kheng nham ml,lCdfch du'a ra y kien ve hi~u qua cua kiem soat ni)i bi) cua Tong Ceng tV. Ceng vi~c
kiem toan cOng bao gem danh gia tfnh thfch hc;1P
cua cac chfnh sach ke toan du'c;1C
ap dl,lng va tfnh
h<;1p1'1 cua cac u'oc tfnh ke toan cua Ban Giam doc cOng nhu' danh gia vi~c trlnh bay tong the bao
cao tai chfnh hc;1P
nhat.
Chung tei tin tu'ong rang cac bang chung kiem toan ma chung tei da thu th~p du'<;1C
121 day du va
thfch hc;1P
lam cd so cho y kien kiem toan eua chung tei.
Ten Deloitte du'qcdung de chi m,;,tho~c nhieu th~mhvien cua Deloitte ToucheTohmatsu Limited, m,;,tcong ty TNHHco tn,Jsa ti;li Anh,
va mi;lngIu'oicac hang th~mhvien - melithanh vien la m,;,tto chLtcd,;,cI~p ve m~t phap IY. Deloitte Touche Tohmatsu Limited
(hay "Deloitte Toim cau") khong cung cap dich VI,J che cae khach hang. Vui long xem tili website www.deloitte.com/abeut
de biet them thong tin chi tiet ve co cau phap Iy cua Deloitte Touc~eTohmatsu Limited va cac hang thilnh vien.
Deloitte.
BAo cAo KIEM ToAN
DQC L~P
(Tiep
theo)
Theo 'I kien cua chung tOi, bao cao tai chinh hQp nhat da phan anh trung thuc va h. ply, tren cac
khia canh trcnq yeu, tlnh hlnh tai chinh cue Tong Cong ty tal ngay 31 thang 12 narn 016, cCingnhu'
ket qua heat dqng kinh doanh va tlnh hlnh luu chuven tien t~ cho narn tai chinh ket t uc cung ngay,
phu hop voi chuan rrurc ke toan, che dq ke toan doanh nghi~p Vi~t Nam va cac quy djnh phap 1'1co
lien quan den viec I~p va trlnh bay bao cao tai chinh.
Ph6 Tong Giam doc
Bui Thj Thu Hu'dng
Kiem toan vien
Giay chung nh~n dang ky hanh nghe
kiem toan 550042-2013-001-1
Giay chung nh~n dang ky hanh nghe
kiem toan 55 1688-2013-001-1
Thay
m~t va tli1i difjn cho
;1
J
CONG TV TNHH DELOITTE VI~T NAM
Ngay 10 thtJng 3 nam 2017
Ha NQi, CHXHCN Vi~t Nam
4
so
B 01-DN/HN
TONG CONG TV DUNG DICH KHOAN VA HOA PHAM DAU KHI - CTCP MAu
Ban hanh theo Thong tu' so 202/2014/TT-BTC
lang 6-7, tea nha Vi~n Dau khi, 167 Trung Kinh,
ngay 22 thang 12 nam 2014 cua se Tai ehinh
Cau Giay, Ha Noi, CHXHCN Viet Nam
BANG CAN f)01 KETOAN
HQ'P NHAT
T~i ngay 31 tMng 12 nam 2016
£Janvi: VND
TAl SAN
M- - Thuyet
a so mm
. h
A. TAl SANNGANH~N
100
I.
110
111
112
Tien va cae khoan tll'dng du'dng tien
1. Tien
2. cae khoim tlldng "liang tien
SOeuOi nam
1.667.028.060.761
5
SO'diu nam
1.706.138.850.980
203.305.170.183
66.719.059.072
136.586.111.111
311.385.554.635
90.786.002.969
220.599.551.666
II. f)iu til' mi ehinh ng'n h,n
1. f>autlf nam giu "en ngay dao han
120
123
11.500.000.000
11.500.000.000
2.302.069.649
2.302.069.649
III. Cae khoan phai thu ng'n han
1. Phaithu ngan han cua khach hang
2. Tra trlfae eho ngllOiban ngan han
3. Phaithu ngan han khac
4. DI,Iphong phai thu ngan h~n kh6 CJoi
130
131
132
136
137
964.992.438.750
961.023.168.674
38.760.794.456
11.328.999.950
(46.120.524.330)
633.489.728.015
536.831.125.045
94.223.175.099
23.311.134.449
(20.875.706.578)
IV. Hang ton kho
1. Hangton kho
2. DI,Iphonggiam gia himg ton kho
140
141
149
464.819.133.678
501.043.847.207
(36.224.713.529)
712.229.974.506
745.803.444.045
(33.573.469.539)
v.
150
151
152
153
22.411.318.150
4.054.001.027
17.499.822.292
857.494.831
46.731.524.175
4.965.225.386
19.717.004.415
22.049.294.374
rai san ng'n h,n khae
1. Chi phi tra trlfae ngan han
2. Thue gia t~ gia tang CJIIc;1e
khau trtt
3. Thue va cac khoan khaephili thu Nha nlloe
B. TAl sAN DAl H~N
200
I.
210
216
Cae khoan phai thu dai h,n
1. Phaithu dai h~n khae
II. rai san cO'djnh
1. rai san co CJinhhO'uhinh
- Nguyengia
- Giatrj hao manfuy ke
2. rai san co CJinhvo hinh
- Nguyengia
- Giatrj hao man/iiy ke
220
221
222
223
227
228
229
III. rai san db dang dii h,n
1. Chi phi xay dl,J'ngcd ban do dang
240
242
IV. f)iu tll'mi chinh dii h,n
1. f>autlf vao eong ty lien doanh
250
252
v.
260
261
262
Tai san dai h,n khae
1. Chi phi tra trlfoe dai h~n
2. rai san thue thu nh~p hoan I~i
TONGCQNGTAl SAN(270
= 100 + 200)
6
7
8
9
11
321.610.907.712
286.154.745.479
7
209.177.230
209.177.230
492.891.775
492.891.775
10
300.051.361.656
274.701.624.433
239.550.120.596
215.919.240.907
392.459.188.148
(176.539.947.241)
23.630.879.689
27.121.942.841
460.453.732.348
(185.752.107.915)
25.349.737.223
29.626.886.814
(4.277.149.591)
(3.491.063.152)
19.030.616.643
19.030.616.643
12
270
7.780.107.520
7.780.107.520
11.656.877 .590
11.656.877.590
13.570.261.306
2.185.289.786
11.384.971.520
15.424.238.875
4.870.379.664
10.553.859.211
1.988.638.968.473
1.992.293.596.459
Cck thuyet minh kem thea fa mgt bg ph~n hr;lp tMnh cua baa caa tai chfnh hr;lpnhat nay
5
TONG CONG TY DUNG DICH KHOAN VA HOA PHAMDlu KHi - CTCP MAu 56 B 01-DN/HN
rang 6-7, tea nha Vi~nDaukhi, 167 Trung Kinh,
Banhanhthea Thong tu' 55 202/2014/TT-BTC
CauGiay, HaNOi,CHXHCN
Viet Nam
ngay22 thang 12 nam 2014 ella BoTai chinh
BANG CAN tlOI KE TOAN HQ'P NHAT (Tiep theo)
T9i ngay 31 tMng 12 nam 2016
Dan
NGUONVON
M- - Thuyet
a so minh
C. NQ'PHAI TRA
300
I. NC1ng'n h,n
310
311
312
313
314
315
318
319
320
321
322
1. Phai tra ngLfO'iban ngan han
2. NgLfO'imua tra tien trLfae ngan han
3. Thue va cac khoan phal nQp Nha nLfae
4. Phaltra ngLfO'ilao c1Qng
5. Chi phi phai tra ngan han
6. Doanh thu ehLfathl,l'ehi~n ngan han
7. Phai tra ngan han khac
8. Vay va n(1thue tai ehinh ngan han
9. Dl,I'phong phai tra ngan han
10. Quy khen thLfang, phuc l(1i
II. NC1dai h,n
1. Vay va n(1thue tai ehinh dai han
2. Dl,I'phong phai tra dai han
3. Quy phat trh~n khoa hoc va eong ngh~
D. VON CHU so' HOO
330
338
342
343
13
11
14
15
16
1. Von gop eua chu so hU'u
410
411
- Co phieu phOthOnge6 quyen bieu quyet
411a
2. Th~ng dLfvon co phan
3. Chenh I~ch tY gia hoi c10ai
4. Quy c1autLf phat trien
5. L(1inhu~n sau thue chLfaphan phoi
- Lqi nhu~nsau thue chtJa pMn phOiluy ke
412
417
418
421
421a
den euoinam tn/oe
- Lqi nhu~nsau thue chtJa pMn phOinam nay 421b
6. L(1iich co c10ngkhong kiem soat
II. Nguan kinh phi va quj khac
1. Nguon kinh phi
T6NG CQNGNG ON VON (440=300+400)
17
17
17
17
17
so diu
793.169.244.065
937.034.475.506
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
735.998.545.658
239.458.072.558
71.648.736.861
5.721.449.956
12.578.784.318
46.099.943.458
1.025.678.373
9.820.422.679
330.134.443.475
1.208.167.279
18.302.846.701
24.512.307.709
8.986.094.201
300.725.953
15.225.487.555
57.170.698.407
41.539.900.982
15.630.797.425
1.199.124.352.394
1.026.242.587.229
500.000.000.000
1.197.403.459.365
500.000.000.000
500.000.000.000
500.000.000.000
18.965.245.000
2.735.445.631
101.000.199.194
217.240.717.903
18.965.245.000
2.648.777.396
103.558.957.528
357.850.340.189
267.603.105.847
252.308.190.459
(50.362.387.944)
105.542.149.730
429
186.300.979.501
214.380.139.252
430
431
849.598.029
849.598.029
1.720.893.029
1.720.893.029
440
1.992.293.596.459
,
T, Dinh Khang
Ng"a. I,p bieu
nam
961.546.783.215
1.027.092.185.258
400
I. Von chu so hii'u
so cuOi nam
vi: VND
Bili Tuan Ngqc
Ke toan tntang
Ngay 10 thfmg 3 nam 2017
C.k thuyet minh kem theo fa mi?t bi? ph~n h9P tMnh eua Mo cao tili chfnh h9P nhat nay
6
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TY
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TE
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so
Mlu
B 02-DN/HN
KHi - CTCP
Ban hanh thea Thong tlf so 202/2014{TT-BTC
ngay 22 thiing 12 nam 2014 cue
Tal ehinh
T6NG CONG TV DUNG DICH KHOAN VA HOA PHAM Dlu
lang 6-7, toa nha Vi~n Dau khi, 167 Trung Kinh,
Cau Giay, Ha NOi, CHXHCN Viet Nam
BAO cAo
ee
KET QUA HO~T aQNG KINH DOANH HQ'P NHAT
Cha nam tai ehinh ket thue ngay 31 tMng
12 nam 2016
fJdn
cHi TIEU
Mi Thuyit
56 minh
1. Doanh thu ban hang vi cung cap djch v\l
01
2. Clk khoangiam tnt doanhthu
02
3. Doanh thu thuin vi ban hang va cung cap
dich V\l (10=01-02)
4. Giavon himgban
vi:
VND
Nam nay
Nam tru'&
20
3.063.050.094.059
3.606.337.266.331
20
2.482.506.429
2.048.322.570
10
3.060.567.587.630
3.604.288.943.761
11
2.819.355.469.429
3.089.356.149.553
5. Lqi nhu,n gqp vi ban hang va cung cap
djch Y\I (20=10-11)
6. Doanhthu heatdQngtai chinh
20
241.212.118.201
514.932.794.208
21
22
15.039.771.278
19.871.232.766
7. Chiphi tai chinh
22
23
37.866.613.376
41.437.312.158
- Trongdo: Chiphi fai vay
8. Phan(L~)trong Congty liendoanh,lien ket
9. Chi phi banhang
23
24
25
24
19.845.246.814
(3.963.438.305)
65.819.358.209
18.180.642.361
(1.693.276.604 )
75.850.808.455
10. Chiphi quanIy doanhnghi~p
26
24
172.074.563.978
204.047.905.701
11. (1J)/I9I nhu,n thuin til h~t dqng kinh doanh
30
(23.472.084.389)
211.774.724.056
12. Thunh~pkhac
31
16.680.856.342
52.971.836.140
13. Chiphi khac
32
11.479.306.093
12.302.086.348
)
14. Lqi nhu,n khac (40=31-32)
40
5.201.550.249
40.669.749.792
/,
15. T6ng (16)/191 nhu,n keman tru'& thue
50
(18.270.534.140)
252.444.473.848
16. Chiphi thue thu nh~pdoanhnghi~phi~nhanh
51
15.999.756.907
43.880.578.810
17. {Thunh~p)/Chiphi thuethu nMp doanhnghi~phoanI~i
52
(831.112.309)
9.220.654.192
18. (L&)/Lqi nhu,n sau thue thu nh,p doanh nghi~p
(60=50-51-52)
60
(33.439.178.738)
199.343.240.846
18.1. (L&)/LqinhuQnsauthu€cua Cangty m~
18.2. LqinhuQnsauthu€cua Co dangkhOngkiemsoat
19. (L&)/Lii cd ban n c6phieu
61
62
70
(50.362.387.944)
16.923.209.206
(1.186)
105.542.149.730
93.801.091.116
1.788
(30=20+(21-22)+24-(25+26»
(50=30+40)
25
\
T, Dinh Khang
NgU'cJi lOp bi~u
Bui Tuan Ngqc
Ke toan
trU'cmg
Ton Anh Thi
Tong Giam dOc
Ngay 10 tMng 3 nam 2017
Cae thuyet minh kem thea fa m9t b9 ph~n hqp tMnh eua baa caa tai ehinh hqp nhat nay
7
~
'",
~
so
KHI - CTCP MAu
B 03-0N/HN
Ban hanh theo Thong tu' 55 202/2014/TT-BTC
ngay 22 thang 12 nam 2014 ciJaBo Tai ehinh
TONG CONG TV OUNG OJCH KHOAN VA HOA PHAM olu
lang 6-7, toa nha Vi~n Dau khi, 167 Trung Kinh,
Cau Giay, Ha NOi,CHXHCNVh~tNam
BAO cAo
LlJ'U CHUYEN TIEN Te HQ'P NHAT
Cho nam tai ehinh k€t truscngay 31 thang 12 nam 2016
oan vi:
Mi sO'
cHinEu
I. Lu'U CHUYEN niN
Nam nay
VND
Nam trU'ck
TU HO~T f)QNG KINH DOANH
01
(18.270.534.140)
Khau hao tai san co dinh
02
35.402.077.538
31.858.006.963
cac khoan dl/ phong
La chenh I~ehtY gia h5i doai do danh gia I~i cac khoan
03
32.679.388.475
14.733.354.130
04
1.369.975.077
1.021.466.007
muc tien t~ e6 goe nqoal t~
(Lai) tu heat dQngCautil
05
(7.157.361.585)
(9.477.558.578)
Chi phi liii vay
Cac khoan dieu ehinh khac
06
07
19.845.246.814
18.180.642.361
3.900.000.000
3. LtI; nhu;n tit hOft 46ng k;nh doanh tru'ac thay 40;
von /u'u 46ng
Tang, giam cac khoan phai thu
08
63.868.792.179
09
(325.650.686.339)
95.517.306.237
Tang, giam hang ton kho
10
244.759.596.838
121.646.084.398
Tang, giam cac khoan phai tra (Khong ke liii vay phai tra,
thue thu nh~p doanh nghi~p phai nQp)
11
(111.715.778.935)
(356.937.104.282)
Tang, giam chi phi tril tru'oe
12
3.172.297.795
13.500.107.133
lien liii vay dii tra
14
(18.309.088.709)
(19.461.923.615)
Thue thu nh~p doanh nghi~pdii nQp
15
(7.373.740.890)
(80.395.144.606)
lien thu khac tlt he~t dQngkinh doanh
16
1.157.705.000
1.928.000.000
lien chi khae eho ho~t dQngkinh doanh
17
(28.480.655.037)
(36.501.932.677)
Lu'uehuyen tien thuin tit hOft 46ng k;nh doanh
20
1. (L&)/Ltj; nhu;n tn/ac thue
252.444.473.848
2. Bieu chinh eho caekhoan:
(178.571.558.098)
312.660.384.731
51.955.777.319
II. Lu'U CHUYENnEN TU HO~T aQNG f)AU Ttf
21
(13.079.110.021)
(33.871.305.807)
22
801.809.093
159.272.729
23
24
26
(11.500.000.000)
2.302.069.649
15.083.000.000
(5.013.517.649)
2.711.448.000
1.344.501.548
6. Thu liii tien glr1,co ntc va Iqi nhu~n dllqc ehia
27
11.792.923.657
13.298.880.847
Lu'uchuyen Den thuin tit hOft 46ng tliu til
30
5.400.692.378
1. lien chi mua sam, xay dl/ng tai san c5 dinh va cae
tai san dai h~n khae
2. lien thu thanh Iy, nhllqng ban TSCf)va cae tai san
dai h~n khae
3. lien chi che vay, mua cong Cl,lnq euaddn vi khae
4. lien thu hoi ehovay, ban I~i cong el,lnq eua ddn vi khac
5. lien thu hoi dau til von vae ddn vi khae
(21.370.720.332)
cae thuy€t minh kem thea fa m9t b9 ph~n hr;fpthanh eLlabao eaa tai ehfnh hr;fpnhat nay
8
.~
~.
~~
so
TONG CCNG TV DUNG DJCH KHOAN VA HOA PHAM DAU KHi - CTCP MAu
B 03-DN/HN
lang 6-7, tea nhaVi~nDau khi, 167Trung Kinh,
Banhanhthea Thongtu' so 202/2014{TT-BTC
CauGiay, Ha Noi,CHXHCN
Viet Nam
ngay22 thang 12 nam2014 ella BoTai ehfnh
BAOcAo uru CHUYENTIEN T~ HQ'PNHAT(Tiep theo)
Cha nam tai chfnh k€t thuc ngay 31 tMng 12 nam 2016
Dan vi: VND
Miso
CHi TIEU
III. LU'UCHUYEN TIEN
1. lien thu
Nlm nay
Nam trU'oc
Tit HO~T DONG TAx CHiNH
tit di yay
33
1.339.951.637.405
1.341.982.146.029
34
(1.204.901.385.407)
(1.497.509.726.391)
36
(69.959.770.730)
(59.984.700.340)
40
65.090.481.268
(215.512.280.702)
LU'uchuyfn tien thuln trong nlm (50=20+30+40)
50
(108.080.384.452)
(184.927.223.715)
va tU'dng dU'dngtien diu nlm
Tien va tU'dng dU'dngtie cuOinlm
60
311.385.554.635
496.312.778.350
70
203.305.170.183
311.385.554.635
2. lien
3.
tra nelg5c yay
Co tuc, lelinhu~n dii tra cho chu sa hii'u
LrIu chuyen
Den thuan tit hOilt t19n9rai chinh
Tien
(70=50+60)
1:,
IT
T, Dinh Khang
NgllcYilip bieu
Bui Tuan Ngqc
Ke toan tntang
Ton Anh Thi
Tong Giam&f6c
Ngay 10 tMng 3 nam 2017
Oic thuyet minh kem thea la m9t b9 ph~n hf1pthenh cua Ma cso tai chfnh hf1pnhat nay
9
\
THUYET MINH BAO CAO TAl CHiNH HQ'P NHAT
cac thuyet minh nay fa m9t b9 ph~n h(jp tMnh va can dt.l(jc d9Coong thoi vai baa
nhat kem thea
1.
so
KHi - CTCP
MAu
B 09-DN/HN
Ban hanh theo Thong tu' so 202/20 14m-BTC
ngay 22 thang 12 nam 2014 ella Bo Tai chinh
TONG CONG TV DUNG DICH KHOAN VA HOA PHAM Diu
lang 6-7, toa nha Vi~n Dau khi, 167 Trung Kinh,
Cau Giay, Ha NOi,CHXHCNViet Nam
cad tai chfnh h(jp
-I
THONG TIN KHAI QUAT
Hinh thU-c sa hU'uvon
Tong Cong ty Dung dich Khoan va Hoa pham Dau khi - CTCP(99i tat la "Tong Cong ty1 tien
than la Cong ty Co phan Dung dtch Khoan va Hoa pham Dau khi, du'Qcthanh I~p va heat
dQng theo Quyet dinh so 1544/Qf>-TCCBngay 28 thang 4 nam 2005 cua BQtru'ong BQCong
nghi~p (nay la BQCong thu'dng) tren co so co phan hoa Cong ty Dung dlch khoan va Hoa
pham Dau khi, la doanh nghi~p Nha nu'oc, don vi thanh vien hach toan dQc I~p thuQc T~p
doan Dau khi Vi~t Nam. Giay Chung nh~n dang kY kinh doanh Cong ty co phan so
0103009579 ngay 18 thang 10 nam 2005 do So Ke h09ch va f)au tu'thanh pho Ha NQicap.
Cong ty mE;!clla Tong Cong ty la Hp doan Dau khi Vi~t Nam.
Co phieu cua Tong Cong ty dang du'Qcniem yet va giao dich t9i So giao dich Chung khoan
Ha NQi(HNX) vOi rna chUng khoan la PVC.
Tong Cong ty da du'QcSo Ke h09ch va f)'au tu' thanh pho Ha NQi cap f)ang ky thay doi Ian
thu 18 ngay 27 thang 01 nam 2015 doi voi Giay chUng nh~n dang kY kinh doanh cong ty co
phan so 0103009579 ngay 18 thang 10 nam 2005 voi von dieu I~ la 500.000.000.000 VND,
tu'dng du'dng 50.000.000 co phan.
Nganh nghe kinh doanh va ho,t cJqng chinh
•
•
•
Nghien cUu chuyen giao cong ngh~, cung cap dich VI,I dung dich khoan, dich VI,I hoan
thi~n va sU'achila gieng khoan dau khi, xU' 1'1 vung c~n day gieng, tang cu'ang thu hoi
dau va cac dich VI,I ky thu~t dau khi khac;
San xuat dung dich khoan va hoa pham dau khi, xi mang gieng khoan va cac chat dung
cho khoan tham do, khai thac dau khi, cong nghi~p giay, cong nghi~p luy~n can thep;
Thu g~m, xU'Iv, tai che cac I09i phe li~u va chat thai nganh dau khi;
XU'IV moi tru'ang va chuyen giao cong ngh~ xU'Iv mOitru'ang;
Kinh doanh cac h6a chat (trlt I09i Nha nu'ac cam), h6a pham, nguyen v~t li~u va cac
thiet bi phl,!c VI,I tim kiem, tham do, khai thac, v~n chuyen, ton chua, che bien dau khi
va cac nganh kinh te;
Xuat nh~p khau h6a chat (trlt I09i Nha nu'oc cam), h6a pham, thiet bi, nguyen Ii~u, v~t
tu' phl,lc vl,I cho nganh cong nghi~p dau khi, phl,lc vI,! xU' Iv, chong 0 nhi~m moi tru'ang
va cac nganh cong nghi~p khac;
Kinh doanh v~t Ii~u phl,lc VI,I cac nganh cong nghi~p;
Kinh doanh khi dot va cac san pham tU khi dot, nhien li~u sinh h9C;
Kinh doanh chat dec d9ng nguyen sinh; Ban buon td, xd, sQid~t; Ban buon nguyen li~u
bong xd, thuoc nhuQm, nguyen Ii~u phl,l, bao bi cho nganh d~t may;
Kinh doanh phl,l gia cho dung dich khoan;
Khai thac bentonite, cat cong nghi~p, dolomite, cao lanh, v.v.
Chu
IcY san xui't, kinh doanh thong thU'ang
•
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•
Chu kY san xuat, kinh doanh thong thu'ang clla Tong Cong ty du'Qcthl/c hi~n trong thai gian
khong qua 12 thang.
10
.1
I
TONG CCNG TY DUNG DICH KHOAN VA HOA PHAM Diu KHI - CTCP
THUYET MINH BAO CAO TAl CHINH HQ'P NHAT (Tiep theo)
MAu
SO B 09-DN/HN
Ciu truc doanh nghi,p
Thong tin chi tiet ve cac cong ty con/cong ty lien doanh va chi nhanh cua Tong Cong ty tal
ngay 31 thang 12 nam 2016 nhu' sau:
Ten cong ty
Ndi thinh
lip
va ho,t c!9n9
Cong tv con
Congty CophanH6apham
Daukhi DMC- MienBac
Ha N9i
Tylt
so hO'u
%
Ty It quyen
bilu quyet
n'mgiii'
%
84,71
Ho\'t c!9n9 chinh
84,71
Sim xuat va kinh
daanhdungdich
khaanva hoa pham
dau khi
Congty CophanH6apham
Daukhi DMC- MienNam
yang Tau
51,00
51,00
Congty CophanH6apham
Daukhi DMC- MienTrung
QuangNgai
75,42
75,42
yang Tau
51,00
51,00
Kinhdoanhdung
dlch khoanva cung
cap dichvu khoan
Lao
38,61
38,61
Khaithac, che bien
va kinh doanhBarite
Congty TNHHDungdlch Khoan
M-I Vi~t Nam
Cong ty lien doanh
Congty TNHHUendoanhDMCVTS
Ten chi nhanh
MOl quan h'
Chi nhanh Tong Cong ty Dung dlch khoan va Hoa pham Dau khi
tai Ha Noi
Chi nhanh Tong Cong ty Dung dich khoan va Hoa pham Dau khi
t~i Thanh ph5 Ho Chi Minh
Chi nhanh Trung Tam Nghien cUu ling dl,lng va Dich vI,!Ky thu~t
Don vi phu thu9c
Chi nhanh Tong Cong ty DMC - Cong ty Dung dich Khoan va Dich
vI,! Gieng khoan (i)
Don vi phI,!thu9c
Don vi phI,!thu9c
Don vi phI,!thu9C
(i) Chi nhanh Tong Cong ty DMC - Cong ty Dung dich Khaan va Dich vI,! Gieng khoan c1u'Qc
hinh thanh tren cd sa giai the Cong ty TNHH MTV Dung dich Khaan va Dich VI,!Gieng
khoan theo Quyet c1inh55 2588/Qf>-DMC ngay 28 thang 12 nam 2015. Tii1ingay 01
thang 01 nam 2016, Tong Cong ty c1anMn b21ngiao nguyen trii1ngthea 55 li~u tren bao
cao tai chinh clla cong ty con tii1i thai c1iemgiai the, c10ngthai nh~n ke thua taan b9
quyen IQiva nghia VI,!co lien quan c1encong ty can nay.
Thuyet minh vi khil nAng so sanh thong tin trin
bao cao tii chinh hqp nhit
55 li~u so sanh la 55 li~u clla baa caa tai chinh hc;1Pnhat c1ac1u'c;1c
kiem toan cha nam tai
chinh ket thuc ngay 31 thang 12 nam 2015.
2.
ca sa ~P
BAO cAO TAl CHINH HQ'P NHAT VA NAM TAl CHINH
Cd sa lip bao cao tai chinh hqp nhit
Baa cao tai chinh hQp nhat kern thea c1u'Qctrinh bay bang Dong Vi~t Nam (VND), thea
nguyen tac gia g5c va phu hQp vai cac Chuan ml/c ke toan, che c1Qke taan doanh nghi~p
Vi~t Nam va cac quy c1inhphap Iy co lien quan c1envi~c I~p va trinh bay baa caa tai chinh.
Baa caa tai chinh hQpnhat kern theo khong nham phan anh tinh hinh tai chinh hQpnhat, ket
qua hOii1tc1Qngkinh doanh hQp nhat va tinh hinh 1u'U chuyen tien t~ hQp nhat theo cac
nguyen tac va thong I~ ke toan c1u'Qc
chap nh~n chung tii1icac nu'ac khac ngaai Vi~t Nam.
11
TONG CONG TY DUNG DICH KHOAN VA H6A PHAM Dlu
THUYET MINH BAo cAo TAl CHiNH HQ'P NHAT (Tiep
KHi - CTCP
thea)
MAu 56 B 09-DN/HN
Nim tali chinh
Nam tai ehinh cua Tong Cong ty b~t tTau tu ngay 01 thang 01 va ket thuc va
12.
3.
ngay 31 thang
Ap DVNG HU'ONGDAN KE ToAN MOO
Ngay 21 thang 3 narn 2016, BQ rai ehinh tTa ban hanh Thong nr 55 53j2016{IT-BTC
rThong
tu' 531 sua tToi, bo sung mQt 55 tTi'eu cua Thong tu' 55 200j2014/TT-BTC ngay 22 thang 12
narn 2014 cua BQ Tal ehinh hu'ang d~n ehe tTQ ke toan eho doanh nghi~p. Thong tir 53 co
hi~u h!e eho narn tai ehinh bat tTau vao ho~e sau ngay 01 thang 01 nam 2016. Ban Giam tT5e
tTa ap dl,lng Thong tu' 53 trong vi~e I~p va trlnh bay bao cao tai ehinh hc;1Pnhat eho nam tal
ehinh ket thuc ngay 31 thang 12 nam 2016 cua Tong Cong tv.
4.
T6M TAT cAc CHiNH sAcH KE ToAN CHUYEU
Sau tTay la cac chlnh sach ke toan ehu yeu tTu'c;1e
Tong Cong ty va cac eong ty con ap dl,lng
trong vi~e I~p bao eao tai ehinh hc;1Pnhat:
U'8c tinh
ke toan
Vi~e I~p bao eao tai ehinh hc;1pnhat tuan thU ehuan ml/e ke toan, ehe tTQke toan doanh
nghi~p Vi~t Nam va cae quy t1jnh phap Iy co lien quan tTen vi~e I~p va trlnh bay bao eao tai
ehinh yeu eau Ban Giam tT5e phai co nhung u'ae tinh va gia tTinh anh hu'ang tTen 55 li~u bao
eao ve eong nc;1,tai sim va vi~e trlnh bay cae khoan eong nc;1va tai san tiem tang t~i ngay I~p
bao eao tai ehinh hc;1Pnhat cling nhu' cae 55 li~u bao eao ve doanh thu va chi phi trong su5t
nam tai ehinh. M~e du cae u'ae tinh ke toan tTu'c;1e
I~p bang tat ea 51/ hieu biet cUa Ban Giam
tT5e, 55 thl/e te phat sinh co the khae vai eck u'ae tinh, gia tTinh tT~t ra.
Cd so hqp nhit bao cao tai chinh
Bao eao tai ehinh hc;1Pnhat bao gam bao eao tai ehinh eua Tong Cong ty va bao eao tai ehinh
eua cae eong ty do Tong Cong ty kiem soat (cae eong ty con) tTu'c;1e
I~p eho nam tai ehinh ket
thue ngay 31 thang 12 nam 2016. Vi~e kiem so at nay tTiilt tTu'c;1e
khi Tong Cong ty co kha
nang kiem soat cae ehinh saeh tai ehinh va ho~t tTQng eua cae eong ty nh~n tTau tu' nham thu
tTu'c;1e
lc;1iieh tu ho~t tTQngeua cae eong ty nay.
Ket qua ho~t tTQngkinh doanh eua cae eong ty con tTu'c;1e
mua I~i ho~e ban tTi trong nam tTu'c;1e
trinh bay trong bao eao ket qua hOiilt tTQng kinh doanh hc;1Pnhat tu ngay mua ho~e eho tTen
ngay ban khoim tTau tu' a eong ty con tTo.
Trong tru'ong hc;1Pcan thiet, bao eao tai ehinh eua cae eong ty con tTu'c;1e
tTieu ehinh tTe cae
ehinh saeh ke toan tTu'c;1e
ap dl,lng t~i Tong Cong ty va cae eong ty con la gi5ng nhau.
Tat ea cae nghi~p VI,I va 55 du' ehu yeu giua Tong Cong ty va cae eong ty con tTu'c;1e
lo~i trll
khi hc;1Pnhat bao eao tai ehinh.
Lc;1iich eua co tTong khong kiem soat bao gam gia tr; cae lc;1iich eua co tTong khong kiem soat
t~i ngay hc;1Pnhat kinh doanh ban tTau va phan lc;1iich eua co tTong khong kiem soat trong sl/
bien tTQngeua tong v5n ehu so hCi'uke
ngay hc;1Pnhat kinh doanh. Cae khoim I~ phat sinh
t~i eong ty con phai tTu'c;1e
phan bo tu'dng U'ng vai phan so hU'u eua co tTong khong kiem soat,
ke ea tru'ong hc;1P55 I~ tTo Ion hdn phan so hCi'ueua co tTong khong kiem soat trong tai san
thuan eua eong ty con.
tu
12
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•
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•
•
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TONG Cc)NGTV DUNG DICH KHOAN VA HOA PHAM Diu KHi - CTCP
THUYETMINH BAO cAO TAl CHiNH HQ'PNHAT (Tiep theo)
MAu
SO B 09-DN/HN
Gop vO'nlien doanh
Cac khoan gop v5n lien doanh la thoa thu~n tren co so ky ket h<;1pliang rna theo lio Tong
Cong ty va cac ben tham gia thirc hi~n hoat lie;,ngkinh te tren co so dong kiem soat, Cd so
liang kiem soat du'<;1C
hieu la vi~c liu'a ra cac quyet liinh mang tinh chien 1u'<;1c
lien quan lien
cac chinh sach heat lie;,ngva tai chinh cua lidn vi lien doanh phai co 51/ dong thu~n cua cac
ben dong kiem soat,
Cac thea thuan gop v5n lien doanh lien quan lien vi~c thanh I~p me;,tco so kinh doanh lie;,c
I~p trong lio co cac ben tham gia gop v5n lien doanh liu'<;1C
gQi la co so kinh doanh dong kiem
soat, Tong Cong ty I~p bao cao ve cac khoan l<;1iIch trong cac co so kinh doanh dong kiem
soat theo phu'dng phap v5n chu so hO'u.
Tien va cae khoan tU'dng t'lU'dngtien
Tien va cac khoan tu'dng du'dng tien bao gam tien m~t, cac khoan tien gUi khong ky h~n, cac
khoan dau tu' ngan h~n, co kha nang thanh khoan cao, d~ dang chuyen lioi thanh tien va it
rui ro lien quan den vi~c bien de;,nggia tri.
Nfl phili thu
N<;1
phai thu la sO'tien co the thu hoi cua khach hang ho~c cac li5i tu'<;1ng
khac. N<;1
phai thu
liu'<;1C
trinh bay theo gia tri ghi so trit di cac khoan dl/ phang phai thu kho liai.
DI/ phang phai thu kho liai liu'<;1c
trich I~p cho nhU'ng khoan n<;1phai thu lia qua h~n thanh
toan tlt sau thang tro len, ho~c cac khoan n<;1phai thu rna ngu'ai n<;1kho co kha nang thanh
toan do bi thanh Iy, pha san hay cac kho khan tu'dng tI/.
Hang ton kho
Hang ton kho du'<;1c
xac dinh tren cd so gia thap hdn giO'agia g5c va gia tri thuan co the thl/c
hi~n du'<;1c.
Gia g5c hang ton kho bao gam chi phi nguyen v~t li~u trl/c tiep, chi phi lao de;,ng
trl/c tiep va chi phi san xuat chung, neu co, lie co liu'<;1C
hang ton kho liia Iiiem va tr~ng
thai hi~n t~i. Gia g5c cua hang ton kho liu'<;1C
xac dinh theo phu'dng phap binh quan gia
quyen. Gia tri thuan co the thl/c hi~n du'<;1c
liu'<;1C
xac liinh bang gia ban u'oc tinh trlt cac chi
phi u'octinh lie hoan thanh san pham cung chi phi tiep thi, ban hang va phan ph5i phat sinh.
a
DI/ phang giam gia hang ton kho cua Tong Cong ty liu'<;1C
trich I~p theo cac quy liinh ke toan
hi~n hanh. Theo do, Tong Cong ty liu'<;1c
phep trich I~p dl/ phang giam gia hang ton kho I~i
thai, hong, kern pham chat va trong tru'ang h<;1pgia g5c cua hang ton kho cao hdn gia tri
thuan co the thl/c hi~n liu'<;1c
t~i ngay ket thuc nien lie;,ke toano
Tai san eO't'linh hU'uhinh va khau ha~
Tai san cO'liinh hU'uhinh du'<;1C
trinh bay theo nguyen gia trit gia tri hao man lCiyke.
Nguyen gia tai san cO'liinh hU'uhinh bao gam gia mua va toan be;,cac chi phi khac lien quan
trl/c tiep lien vi~c liu'a tai san vao tr~ng thai s~n sang slt dl,lng.
Nguyen gia tai san cO'dinh hU'uhinh do tl/ lam, tl/ xay dl/ng bao gam chi phi xay dl/ng, chi
phi san xuat thl/c te phat sinh ce;,ngchi phi lap d~t va ch~y thu.
Tai san cO'liinh hU'uhinh liu'<;1C
khau hao theo phu'dng phap du'ang thang dl/a tren thai gian
hU'udl,lng u'octinh, CI,Ithe nhu' sau:
13
•T
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
••
•
•
•
•
••
•
•
•
••
•
•
•
•
TONGCONGTV DUNGDICH KHOANVA HOA PHAMDlu KHi - CTCP
THUYETMINH BAO cAO TAl CHiNH HoP NHAT (Tiep theo)
Mlu
56 B 09-DN/HN
Nim nay
(Nim)
Nha clta va v~t kien true
6 - 25
May moe va thiet bi
5 - 12
Thiet bi van phong
3-5
Phu'dngti~n v~n tai
6-8
Khac
5 - 10
Tai san cO' 4inh vo hinh va khau hao
Tal san co dinh vo hinh the hi~n quyen slt dl,mg dat, phan rnern chuyen doi ddn vi do Iu'ang
quoc te va phan mern ke toano Quyen slt dunq dat du'c;1c
trinh bay theo nguyen gia tni gia tri
hao rnon lay ke. Quyen slt dl,mg dat du'c;1c
khau hao theo phu'dng phap du'ang thang dl/a tren
thai gian slt dl,mg 10dat. Phan rnem chuyen doi ddn vi do Iu'ang quoc te va phan rnem ke
toan du'c;1C
khau hao theo phu'dng phap du'ang thang trong thai gian tu 3 - 5 nam.
Chi phi xiy dljng cd ban do dang
cac tai san dang trong qua trinh xay dl/ng phl,!CvI,! ml,!c c1ichsan xuat, cho thue, quan trj
ho~c cho bat ky ml,!cc1ichnao khac du'c;1c
ghi nh~n theo gia goc. Chi phi nay bao gam cac chi
phi can thiet de hinh thanh tai san phu hc;1P
voi chinh sach ke toan cua Tong Cong tv. Vi~c
tinh khau hao cua cac tai san nay du'c;1C
ap dl,!ng giong nhu' voi cac tai san khac, bat dau tu
khi tai san vao tr~ng thai s~n sang slt dl,!ng.
a
Ghi nhin doanh thu
Doanh thu ban hang du'c;1c
ghi nh~n khi dang thai thea man tat ca nam (5) dieu ki~n sau:
(a) Tong Cong
tv
da chuyen giao phan Ion rUi ro va lc;1iich gan lien voi quyen sa hO'usan
pham ho~c himg hoa cho ngu'ai mua;
(b) Tong Cong tv khong con nam gili' quyen quan Iy hang hoa nhu' ngu'ai sa hO'uhang hoa
ho~c quyen kiem soat hang hoa;
/'
~.
(c) Doanh thu du'c;1C
xac dinh tu'dng doi chac chan;
(d) Tong Cong tv se thu du'c;1c
lc;1iich kinh te tu giao dich ban hang; va
(e) xac dinh du'c;1C
chi phi lien quan den giao dich ban hang.
Doanh thu cua giao dich ve cung cap dich vI,! du'c;1C
ghi nh~n khi ket qua cua giao dich do
du'c;1c
xac CJjnhmQt cach dang tin c~y. Tru'ang hc;1pgiao dich ve cung cap dich vI,! lien quan
den nhieu nam thi doanh thu du'c;1C
ghi nh~n trong nam theo ket qua phan cong vi~c da hoan
thanh t~i ngay cua bang can doi ke toan hc;1Pnhat cua nam do. Ket qua cua giao dich cung
cap dich vI,! du'c;1c
xac dinh khi thea man tat cit bon (4) dieu ki~n sau:
(a)
Doanh thu du'c;1c
xac dinh tu'dng doi chac chan;
(b)
Co kha nang thu du'c;1c
lc;1iich kinh te tlt giao dich cung cap dich vI,!do;
(c)
Xac dinh du'c;1c
phan cong vi~c da hoan thanh t~i ngay cua bang can doi ke toan; va
(d)
Xac dinh du'c;1C
chi phi phat sinh cho giao dich va chi phi de hoan thanh giao dich cung
cap dich vI,! do.
Lai tien glti du'c;1c
ghi nh~n tren cd sa dan tich, du'c;1C
xac dinh tren so du' cac tai khoan tien
glti va lai suat ap dl,!ng.
Lai tu cac khoan dau tu' du'c;1c
ghi nh~n khi Tong Cong tv co quyen nh~n khoan lai.
14
-;.
TONG CONG TV DUNG DICH KHOAN VA HOA PHAM Dlu
THUyfr
KHi - CTCP
MINH BAO CAO TAl CHiNH HQ'P NHAT (Tiep theo)
MAu
SO B 09-DN/HN
cac nghi~p vu phat sinh bang ngo~i t~ t1u'c;1C
chuyen doi theo tY gia t~i ngay phat sinh nghi~p
vu, SO'du' cac khoan rnuc hen t~ co g5c ngo~i t~ t~i ngay ket thuc nien t1Qke toan du'c;1c
chuyen t10itheo tY gia tal ngay nay. Chenh I~ch tY gia phat sinh t1u'c;1C hach toan vao Bao cao
ket qua hoat t1Qngkinh doanh.
De phuc vu cho rnuc I1ich hcp nhat bao cao tai chinh, tai san va cong nc;1cua Cong ty Lien
doanh DMC-VT5 (bao gom ca sO'li~u so sanh) du'c;1C chuyen t10i sang t1dnvi Hen t~ cue bao
cao tai chinh hc;1P
nhat theo tY gia t~i ngay ket thuc nien dQ ke toano cac khoan thu nh~p va
chi phi (bao gom ca sO'Ii~u so sanh) t1u'c;1c
chuyen doi theo tY gia t~i ngay phat sinh nghi~p
vv. Chenh I~ch tY gia h5i doai, neu co, se du'c;1C phan lo~i vao nguon v5n chu so hU'uva du'c;1C
ghi nh~n vao khoan mvc "chenh I~ch tY gia h5i doai".
Chiphidivay
Chi phi t1i vay du'c;1C ghi nh~n vao chi phi sim xuat, kinh doanh trong nam khi phat sinh, trlt
khi du'c;1c v5n hoa theo quy dinh cua Chuan ml/c ke toan Vi~t Nam sO'16 "Chi phi di vay".
Theo do, chi phi t1i vay lien quan trl,fc tiep den vi~c mua, dau tu' xay dl,fng ho~c san xuat
nhung tai san can mQt thai gian tu'dng d5i dai de hoan thanh du'a vao sU'dvng ho~c kinh
doanh du'c;1c cQng vao nguyen gia tai san cho den khi tai san do t1u'c;1c du'a vao sU'dvng ho~c
kinh doanh. Cac khoan thu nh~p phat sinh tu vi~c dau tu' t~m thai cac khoan vay du'c;1c ghi
giam nguyen gia tai san co lien quan. D5i voi khoan vay rieng phvc vv vi~c xay dl,fng tai san
cO'dinh, bat dQng san dau tu', lai vay du'c;1c v5n hoa ke ca khi thai gian xay dl/ng du'oi 12
thang.
Cae khoan dl/ phong phai tra
Cac khoan dl/ phong du'c;1c ghi nh~n khi Tong Cong ty co nghia vv nc;1 hi~n t~i do ket qua tu
mQt 51/ ki~n da xay ra, va Tong Cong ty co kha nal1g phai thanh toan nghia vv nay. Cac
khoan dl/ phong t1u'c;1C xac dinh tren cd so u'oc tinh cua Ban Giam d5c ve cac khoan chi phi
can thiet t1ethanh toan nghia vv nc;1nay t~i ngay ket thuc nien t1Qke toano
Thue
Thue thu nh~p doanh nghi~p the hi~n tong gia trj cua sO'thue phai tra hi~n t~i va sO'thue
hoan I~i.
sO'thue phai tra hi~n t~i du'c;1c tinh dl/a tren thu nh~p chiu thue trong nam. Thu nh~p chiu
thue khac voi lc;1inhu~n truck thue t1u'c;1c
trinh bay tren bao cao ket qua ho~t dQng kinh
doanh hc;1Pnhat vi thu nh~p chiu thue khong bao gom cac khoan thu nh~p hay chi phi tinh
thue ho~c t1u'c;1c khau trlt trong cck nam khac (bao gom ca 15 mang sang, neu co) va ngoai
ra khong bao gom clk chi tieu khOngchiu thue ho~e khong t1u'c;1C khau trlt.
Thue thu nh~p hoan I~i du'c;1C tinh tren cac khoan chenh I~ch giua gia trj ghi so va cd so tinh
thue thu nh~p eua cck khoan mvc tai san ho~c cong nc;1 tren bao eao tai chinh hc;1pnhat va
du'c;1C ghi nh~n theo phu'dng phap bimg can d5i ke toanoThue thu nh~p hoan I~i phai tra phai
du'c;1C ghi nMn cho tat ca cae khoan chenh I~ch t~m thai con tai san thue thu nh~p hoan I~i
chi t1u'c;1c ghi nh~n khi eh~c eh~n co t1u lc;1inhu~n tinh thue trong tu'dng lai t1e khau trlt cac
khoan chenh I~ch t~m thai.
Thue thu nh~p hoan I~i du'c;1e xik (fjnh theo thue suat dl/ tinh se ap dvng cho nam tai san
du'c;1c thu hoi hay nc;1phai tra du'c;1e thanh toano Thue thu nh~p hoan I~i du'c;1e ghi nh~n vao
bao cao ket qua ho~t t1Qngkinh doanh hc;1Pnhat va chi ghi vao v5n eM so hU'ukhi khoan
thue do co lien quan den cik khoan mvc t1u'c;1C ghi thang vao v5n chu so hU'u.
15
)
TONG CONG TV DUNG DICH KHOAN VA HOA PHAM D:AU KHI - CTCP
THUYET MINH BAO cAO TAl CHINH HooP NHAT (Tiep theo)
MAu
SO B 09-DN/HN
Tid san thue thu nh~p hoan I~i va n<;1thue thu nh~p hoan I~i phai tra t1u'<;1C
U tni khi Tong
Cong ty co quyen h<;1pphap t1e bu trit giiia tai san thue thu nh~p hi~n hanh vai thue thu
nh~p hi~n hanh phal nQpva khi cac tai san thue thu nh~p hoan lal va n<;1
thue thu nh~p hoan
I~i phai tra lien quan tai thue thu nh~p doanh nghi~p d'u'<;1e
quan Iy bai eung mQt co quan
thue va Tong Cong ty co dl,ft1inhthanh toan thue thu nh~p hi~n hanh tren co
thuan.
so
Vi~e xac t1jnhthue thu nh~p cua Tong Cong ty din CtI vao cac quy t1inh hi~n hanh ve thue.
Tuy nhlen, nhung quy t1inhnay thay t10itheo tU'ngthai I
Cae lo~i thue khae t1u'<;1e
ap dl,mgtheo cae lu~t thue hi~n hanh t~i Vi~t Nam.
5.
T1EN VA cAc KHOA.N TUO'NGaUO'NG T1EN
so cuOi
nlm
__
--=so:.:-:....:di::.:a:.:u:...;n:.;:;i~m==_
VND
Tien m~t
Tien gU1ngan hang khong kY hi;m(i)
Cac khoimtu'dngdu'dngtien (ii)
(i)
1.341.036.508
5.716.199.614
65.378.022.564
85.069.803.355
136.586.111.111
220.599.551.666
203.305.170.183
311.385.554.635
T~i ngay 31 thang 12 nam 2016, 55 du' tien gUi ngan himg bao gam 55 tien
8.916.996.152 VND la cae khoan tien gUi t~i Ngan hang Thu'dng m~i TNHH MlV D~i
du'dng t1ang bi h~n ehe
dl,mg, Ban Giam t15et1anh gia khoan tien nay se
dl,mg
t1u'<;1e
trong tu'dng lai khi co nhung quyet t1inh/hu'ang d~n el,lthe cua Ngan hang Nha
nu'ae.
su
(ii)
VND
su
Phan anh cae khoim tien gUi co I
16
n
TONG CONG TV DUNG DICH KHOAN VA HOA PHAM Dlu
THUYET MINH BAO CAO TAl CHiNH
6.
KHi - CTCP
Mlu
HQ'P NHAT (Tiep theo)
56 B 09-DN/HN
PHAI THU NGAN H~N ClIA KHACH HANG
sO'euOi nam
VND
56 cfiu nam
VND
Phai thu ngin h,n eua khaeh hang
Cong ty Co phan Nhlfa OPEC
573.682.505.602
187.051.197.082
Lien doanh Vi~t- Nga Vietsovpetro
154.077.928.717
37.307.511.571
Cong ty Hoang Long
34.180.108.291
Cong ty f)ieu hanh Dau khi Bien f)ong
31.309.050.359
76.630.662.174
Tong Cong ty Tham do Khai thac Dau khl (Lo
26.111.502.210
26.111.502.210
Cong ty Lien Doanh f)ieu Hanh Cltu Long
23.712.320.038
20.916.801.596
Cong ty TNHH MTVf)ieu hanh tham do khai thac
dau khi trong mlac (Lo 09-2/09)
14.879.263.065
21.530.062.483
Cong ty Co phan f)au tir Phat trien Khang Minh
8.140.367.815
8.140.367.815
Cong ty TNHH PCVi~t Nam
4.909.262.160
13.936.438.019
Cong ty TNHH MTV LQchoa dau Binh son (BSR)
5.242.337.718
21.498.400.740
84.778.522.699
123.708.181.355
961.023.168.674
536.831.125.045
24.902.171.054
39.328.872.459
102/10, 106/10)
cac
khach hang khac
Trong eto: Phai thu khaeh hang la cae ben lien
quan (etaJqctrinh bay t,i Thuyet minh sO'27)
7.
cAC KHOAN PHAI THU KHAC
so euOi nam
so cJiu nam
VND
VND
a. Ngin h,n
Phai thu ngl10i lao <1<}ng
2.724.765.818
2.363.361.329
Cong ty Co phan sat <1<}ng
san Dau khi (Petrowaco)
Cong ty TNHH Xuat nh~p khau Bao bi nrura
1.911.373.000
1.738.445.215
1.996.800.000
1.433.519.972
1.433.519.972
498.674.223
1.078.232.911
Cong ty
cs phan Gang thep Thanh H6a
Ky cl1c;1c,ky quy ngan ht;!n
7.199.636.364
Cong ty TNHH MTV LQchoa dau Binh Sdn (BSR)
3.022.221. 722
Phai thu khac
Trong eto: Phai thu khaeh hang la cae bin lien
quan (etaJqetrinh bay t,i Thuyet minh sO 27)
9.239.583.873
11.328.999.950
23.311.134.449
911.137.340
7.797.273.704
194.031.775
492.891. 775
b.Daih,n
- Ky cl1Qc, IcY quy
15.145.455
- Phai thu khac
209.177.230
17
492.891.775
T(SNG CONG TV DUNG DICH KHOAN VA H6A PHAM Diu
THUVtr
8.
MINH BAO CAO TAl cHiNH
KHi - CTCP
HQ'P NHAT (Tiep theo)
MAu SO B 09-DN/HN
NQ'xAU
DoitU'qng
Ph'l thu kho CD kh' ning thu hoi
Gla goc
50 cuOinim
Giatrl co thi
thu hoi (i)
VND
VND
142.832.267.974
96.711.743.644
Thoi gian
qua h!n
Gia goc
50 diu nim
Giatri co thi
thu hoi (i)
VND
VND
61.245.354.537
40.369.647.959
ThO!gian
gua h!n
lien doanh Vi~t-Nga Vietsovpetro
32.689.055.677
32.689.055.677
dlIai 6 tha ng
Chlla Qua han
lien doanh VI~t-Nga Vietsovpetro
Tong Cong ty Tham do Khai thac Dau khi (Lo
102/10, 106/10)
10.931.007.359
26.111.502.210
7.980.611.289
18.278.051.547
tlt 6 thang den 1 n~m
tLt 6 thang den 1 nam
Chlla Qua han
Chlla Qua han
Cong ty TNHH Lien doanh DMC - VTS
70.186.174
70.186.174
dllai 6 thang
Cong ty TNHH lien doanh DMC - VTS
Cong ty TNHH Lien doanh DMC - VTS
Chlla Qua han
13.374.713.948
6.138.858.288
9.362.299.764
3.069.429.144
tlt 6 thang den 1 nam
tll 1 den 2 n~m
Chlla Qua han
Chlla Qua han
2.120.173.483
2.120.173.483
Dlloi 6 thang
Chlla Qua han
2.021.357.960
1.414.950.572
Tll 6 thang den 1 nam
Chua Qua han
10.737.731.622
5.368.865.811
Tll 1 den 2 nam
533.195.764
266.597.882
Tll 1 den 2 nam
c6 phan t>au til Phat trien Khang Minh
Cong ty c6 phan t>autil Phiit trien Khang Minh
Cong ty c6 phan t>autil Phat trien Khang Minh
6.563.153.100
3.467.699.653
1.044.018.951
Cong ty Thlldng m\li va Dieh vI,! Dau khi PhueAn
5.749.338.314
c6 phan Xay I~p Dau khi Ha NQi
Cong ty c6 phan sat dQng silO Dau khi
Cong ty c6 phan Bat dQng san Dau khi
Cong ty c6 phan Gang thep Thanh H6a
Cong ty TNHH MlV f>ieu hanh tham do khal thac
dau kh[ trong nllae (Lo 09-2/09)
Cong ty TNHH MlV f>leu himh tham do khai thac
dau khi trong nllae (Lo 09-2/09)
Cong ty TNHH MlV f>leu hanh tham do khal thac
dau kh[ trong nllae (Lo 09-2/09)
Cong ty Co phan t>au til Phat trit~n Khang Minh
Cong ty
Cong ty
Cae
(i)
10.737.731.622
10.737.731.622
Dliol 6 thiing
Tll 1 den 2 nam
6.190.906.895
4.333.634.827
Tll 6 thiing den 1 nam
Tll 1 den 2 nam
9.206.875
4.603.438
Qua h~n 1-2 nam
313.205.685
Qua h~n 2-3 nam
1.128.568.689
338.570.605
Qua h\ln 2-3 nam
1.724.801.494
Qua h\ln 2-3 nam
5.749.338.314
2.874.669.157
Qua h~n 1-2 nam
2.737.079.920
Qua h\ln > 3 nam
2.737.079.920
1.872.000.000
Qua h\ln > 3 nam
1.872.000.000
124.800.000
Qua h\ln > 3 nam
124.800.000
1.433.519.972
Qua h\ln > 3 nam
1.433.519.972
18.580.575.232
10.585.815.469
Chlla Qua h\ln
31.262.202.250
Gia trj co the thu hoi (fu'<;se
xae (fjnh b~ng gia gee tru dl,(phong phili thu kho (foi (fa trieh I~p.
18
Qua h\ln > 3 nam
Qua h\ln > 3 nam
37.440.000
Qua h\ln 2-3 nam
Qua h\ln >_3 nam
22.042.998.310
TONG CONG TV DUNG DICH KHOAN VA H6A PH.(M DAU KHi - CTCP
THUYET MINH BAo cAo TAl CHINH
9.
HoP NHAT (Tiep
theo)
MAu SO B 09-DN/HN
HANG TON KHO
SO diu nlm
SOcuOi nlm
Gi611&
VND
Gi6 lOt
VND
D!£~honll
VND
2.892.236.260
28.377.663.591
Nguyen lieu, v~t lieu
22.128.325.318
24.934.433.906
Cong CI,I, dl,mg CI,.!
Chi phi san xuat, kinh
doanh do dang (i)
1.365.849.123
69.414.968.755
2.371.183.145
38.274.278.866
Thanh pham
25.583.915.405
19.425.906.119
Himg hoa (ii)
338.357.424.152
Hang mua tTangerr tTu'ang
Himg gU1ban (iii)
Cqng
(36.224.713.529)
(33.573.469.539)
101.593.263.615
41.301.128.194
501.043.847.207
530.826.714.803
D!£~honll
VND
(36.224.113.529)
145.803.444.045
(33.513.469.539)
(i)
So du' chi phi san xuat, kinh doanh do dang tal ngay 31 thang 12 nam 2016 bao gam
phan chi phi Cfaphat sinh tu'dng ltng vai doanh thu vu'<;1t
gia tri Hc;1P
Clangso CNT-64955CA-3 ngay 30 thang 10 nam 2014 kY vai Lien doanh nha thau JGC5 ve thi cong I~p Cf~t
giim giao Nghi 5dn vai gia tr] la 13.194.865.784 VND. Tong Cong ty Clangtrong qua
trinh Cfamphan Cfdngia phan vu'<;1thcp Cfongvai chu Cfautu' nen Ban Giam CfocTong
Cong ty quyet Cfinhchu'a ghi nh~n doanh thu phan vu'<;1t
nay trong nam va ghi nh~n toan
bQchi phi Cfaphat sinh tu'dng ltng tren khoan rnuc chi phi san xuat kinh doanh do dang
tren bang can Cfoike toan hc;1pnhat t~i ngay 31 thang 12 nam 2016. Ban Giam CfocTong
Cong ty tin tu'ang ch~c ch~n rang gia trj phan vu'<;1thc;1PCfongse Cfu'c;1c
chu Cfautu' phe
duy~t cao hdn so chi phi san xuat kinh doanh do dang t~i ngay 31 thang 12 nam 2016.
(ii)
Hang hoa ton kho t~i ngay 31 thang 12 nam 2016 chu yeu bao gam muoi KCI, qu~ng
Barit va hoa pham dung Cfeche t~o dung dich khoan. Ban Giam CfocTong Cong ty tin
tu'ang ch~c ch~n rang Tong Cong ty se kY ket Cfu'c;1c
hc;1P
Cfongban cac hilng hoa ton kho
nay vai gia trj cao hdn gia tri ghi so t~i ngay 31 thang 12 nam 2016.
Trong nam, Tong Cong ty CIatrkh I~p them dl/ ph6ng "giam gia hang ton kho vai so tien
la 2.651.243.990 VND (nam 2015: trkh I~p them 12.589.830.819 VND) do gia tri thuan
co the thl/e hi~n Cfu'c;1e
eua hang hoa thap hdn gia goe t~i ngay 31 thang 12 nam 2016.
(iii) Hang gUi ban phan anh gia tri nguyen v~t Ii~u, hang hoa Tong Cong ty
T~i ngay 31 thang 12 nam 2016, Tong Cong ty Cfaxuat mQt so 10 hang hoa eho khaeh
hang sU'dl,.lngngoai gian khoan Cfethl/c hi~n eong tae khoan t~i mQt Lo Hc;1pCfongdau
khl vai gia trj la 6.268.207.328 VND. Den ngay I~p bao eao tai chlnh hc;1P
nhat nay, Tong
Cong ty
hU'u eua Tong Cong ty va gia
ban cua hang hoa ch~c ch~n Ion hdn gia von eua 10 hang nay.
so
19
T6NG CONG TV DUNG DICH KHOAN VA HOA PHAM DAU KHi - CTCP
THUVET MINH BAo cAo TAl cHiNH HQ'P NHAT (Tiep theo)
10.
TANG,GIAMTAl SAN c6 DINH HO'UHINH
Nha eita va
vit klin true
VND
NGUYENGIA
so du' diu nim
151.811.376.945
Dau ttl xay dl/llg co ban hoan thanh
1.808.627.819
Mua s~m moi
3.865.955.544
Thanh Iy, nhtl~ng ban
Giam khik
so du' euol nim
GIATill HAO MONLUYKE
nim
so du' diu
Trich khau hao trong nam
Thanh Iy, nhtl~ng ban
Giam khac
so du' euOinim
{14.970.350~
157.470.989.958
61.982.039.045
8.620.768.871
{14.970.350~
70.587.837.566
MAu s6 B 09-DN/HN
May moe
va thiit bj
VND
Phu'dng ti~n
vin tal
VND
144.125.896.548
52.249.976.644
82.736.404.690
4.503.305.600
2.230.318.182
(1.020.071.427)
(4.925.078.902)
{12.206.728.972~
{957.895.060~
218.138.806.439
48.597.320.864
68.563.393.968
19.149.265.137
(1.020.071.427)
{1l.106.551.678l
75.586.036.000
Thiit bi
vin I!hong
VND
7.474.505.874
77.715.000
p84.636.026~
7.167.584.848
32.809.518.553
5.372.052.097
3.873.271.506
514.125.895
(3.959.632.153)
{957.895.06Ol p63.052.593~
31.765.262.846
5.523.125.399
Khae
VND
Tonll e2nll
VND
36.797.432.137
392.459.188.148
84.545.032.509
10.677.294.326
(5.945.150.329)
{7.718.401.898~ {21.282.632.306~
29.079.030.239
460.453.732.348
7.812.943.578
2.195.304.424
{7.718.401.898l
2.289.846.104
176.539.947.241
34.352.735.833
(4.979.703.580)
{20.160.871.579~
185.752.107.915
GIATill CON~I
T,I ngay diu nim
T,I ngay euOinim
89.829.337.900
86.883.152.392
75.562.502.580
142.552.770.439
19.440.458.091
16.832.058.018
2.102.453.777
1.644.459.449
28.984.488.559
26.789.184.135
215.919.240.907
274.701.624.433
Nguyen gia cua tai san co eJinhhuu hlnh eJakhau hao het nhu'ng v~n can su dl)ng tal ngay 31 thang 12 narn 2016 la 80.020.725.506 VNO (ti;li
ngay 31 thang 12 nam 2015 la: 66.130.821.849 VNO).
Nhu'trlnh bay tat Thuvet minh so 16, Tong Cong ty eJathe chap cac tai san co eJinhthuQc 01,1'
an Nha may Hoa pham Oau khi ti;li Cai Mep voi gia tri
can li;li tal ngay 31 thanq 12 narn 2016 la 95.833.566.668 VNO (ngay 31 thang 12 nam 2015: 103.312.551.152 VNO) eJeeJambao cho cac khoan
den vay dai hi;lnti;li Ngan hang TMCPCong thu'dng Vi~t Nam - Chi nhanh Ba Dlnh.
cu
Nhu'trlnh bay ti;li Thuyet minh so 16, Tong Cong ty eJathe chap cac tai san co eJinhthuQc 01,1'
an "Can
cung ung dich VI) OMCti;li Cang Vietsov
Petro" vOi gia tri can li;li ti;li ngay 31 thang 12 nam 2016 la 26.665.660.615 VNO eJeeJambao cho cac khoan tien vay dai hi;ln ti;li Ngan hangTMCP
Cong thu'dng Vi~t Nam - Chi nhanh Vung Tau.
Nhu' trlnh bay ti;li Thuyet minh so 16, Tong Cong ty eJathe chae cac tai san co eJinhvoi gia tri can li;li thuQc 01,1'an "Sua chua va xay dl,l'ng them
van phong lam vi~c ti;li khu van phOng so 391 eJu'ongNguyen Cong Phu'dng, thimh pho Quang Ngai" ti;li ngay 31 thang 12 nam 2016 la
1.125.522.593 VNO (ngay 31 thang 12 nam 2015: 1.245.973.841 VNO) eJeeJambao cho cac khoan ti'en vay dai hi;ln ti;li ngan himg TMCP Ngoi;li
thu'dng Vi~t Nam - Chi nhanh Quang Ngai.
20
TONG CONG TV DUNG DICH KHOAN vtHc5A PHAM Dlu KHi - CTCP
THUYEr MINH Bolo colo TAl CHiNH HQ'P NHAT (Tiep theo)
11.
THUE VA cAe KHOAN PHAI THU/PHAI
NQP NHA Ntlac
Phat sinh trona nam
SOphai nOp
so eta thl/e n9P
VND
VND
so crau nam
Chitieu
MAu SO B 09-DN/HN
VND
so euo. nam
VND
a) Cae khoan phai thu
Thuegiat~ gia tangoaura
13.429.578.415
13.429.578.415
19.293.055
19.293.055
- Thue GTGT ciau ra
13.429.578.415
13.429.578.415
19.293.055
19.293.055
8.139.902.953
7.805.616.338
111.873.614
446.160.229
479.813.006
479.813.006
72.793.900
72.793.900
caelo~ithue khae
319.247.647
319.247.647
Thue thu nh?p cd nhan
319.247.647
319.247.647
523.208.216
857.494.831
Thuethu nh~pdoanhnghi~p
Tienthue oal
COng
21.715.007.759
22.049.294.374
b) cae khoan phai tra
Thuegiat~ gia tang
659.245.466
113.755.285.684
109.259.072.869
5.155.458.281
- Thue GTGT ciau ra
659.245.466
29.220.767.631
24.724.554.816
5.155.458.281
84.534.518.053
84.534.518.053
- Thue GTGThang nh?p khau
6.376.988.956
6.376.988.956
1.188.651.329
8.260.930.941
7.261.867.276
2.187.714.994
188.460
2.016.360
2.075.940
128.880
1.356.320.995
1.356.320.995
14.212.184.527
15.915.317.115
22.000.000
22.000.000
Thuexuat, nh~pkhau
Thuethu nh~pdoanhnghi~p
Thuetai nguyen
Tienthue oat
3.873.364.701
caeIOqithue khae
Thuemon bai
Thue thu nh?p cd nhan
2.775.452.593
11.745.104.968
13.051.160.820
1.469.396.741
ThuekMc
1.097.912.108
2.445.079.559
2.842.156.295
700.835.372
caekhoanphainQpkhae
3.909.939.812
3.909.939.812
Npp kMc
3.909.939.812
3.909.939.812
COng
12.
2.170.232.113
5.721.449.956
147.873.667.275
144.081.582.963
9.513.534.268
f)lU Ttl VAO LIEN DOANH
£>autu vao lien doanh tal ngay 31 thang 12 nam 2016 phan anh gia tr] von <1agop vao Cong
ty Lien doanh DMC-VT5 theo Hc;1P<1onglien doanh so 02/H£>LD/DMC-VT5 ngay 12 thang 12
nam 2009, thai gian lien doanh la 15 nam. Cong ty lien doanh <1u'c;1e
thanh I~p tc;tiCQng hoa
Dan ehu Nhan dan Lao tren cd so <1ongkiem soat giO'a phia Vi~t Nam bao gom Tong Cong ty
Dung dieh khoan va Hoa pham Dau khi - CTCP va Cong ty Co phan Than £>ong B~e hi~n nay
121 Cong ty Co phan Xuat nh~p khau Quang Blnh, do Tong Cong ty lam <1c;ti
di~n; va Cong ty
VT5 Group. Trong <10,Tong Cong ty n~m giO' 38,61 % von gop (tc;ti ngay 31 thang 12 nam
2015 la 38,61 % von gop).
su
55 Ii~u tren bao eao tai ehfnh eua eong ty lien doanh <1u'c;1e dl,lng eho ml,le dfeh I~p bao eao
tai ehfnh hc;1pnhat eua Tong Cong ty eho nam tai ehfnh ket thue ngay 31 thang 12 nam 2016
<1u'c;1e
quy <1oitlt goe Kip Lao theo tY gia xuat nh~p khau eua Ngan hang Nha nu'ce Vi~t Nam
eho soli~u tc;tingay 31 thang 12 nam 2016 va ngay 31 thang 12 nam 2015.
21
=
-c
.,~,
t=
N
-:
TONG CONG TV DUNG DICH KHOAN VA HOA PHAM Dlu
KHi - CTCP
THUVET MINH BAO cAo TAl CHiNH HooP NHAT (Th!'p theo)
MAu
56 B 09-DN/HN
Thong tin tai ehinh tam tat ve eong ty lien doanh cua Tong Cong ty du'<;1e
trinhl bay nhu' sau:
56 cuOi nam
Kip
56 cfiu nam
tao
Kip
tao
so cuoi nam
Quyd6i VND
Tong tai san
23.466.262.813,17
28.073.647.172,98
63.593.572.224
75.518.110.895
Tong eong nQ
16.030.274.168,98
16.849.525.505,35
43.442.042.998
45.325.223.609
rai san thuan
7.435.988.644,19
11.224.121.667,63
20.151.529.226
30.192.887.286
2,71
2,69
7.780.107.520
11.656.877.590
TV gia quy doi
Phantai san sO hii'u eua Tong
Cong ty trong tai san thuan
cua eong ty lien doanh
13.
56 cfiu nam
Quyd6iVND
2.870.888.383,82
4.333.411.743,36
PHAI TRA NGUen BAN NGAN H~N
56 euoi nam
56 diu nam
VND ----~~~~V~N~D~
Gia gac/56 eo
kha nang tra nq
Cae khoan phai tra ngU'ai ban ngan h~n
Phaitra lien quan den mua hang cua Vinomig
SingaporePte, Ltd (*)
Gia gac/50 eo
kha nang tra nq
116.381.806.950
105.330.945.335
Cengty TNHHMTVLQehoa dau Binh Sdn (BSR)
47.853.678.451
Cengty TNHHThiet b] Khoahoc va Cengngh~Vi~t
Nh~t
31.306.008.278
Cengty TNHHBoilermasterVi~t Nam
Chi NhanhTong Cengty Co phan Dich vl,JKy thuat
Dau khi Vi~t Nam - Cengty Cang Djehvl,JDau khi
24.262.731.945
20.447.049.925
25.732.811.772
8.773.555.255
M-I HoldingsL.L.C
Cengty Co phan San xuat va Xuat nh~p khau Phu
Thinh
SchlumbergerDrilling (Singapore) Pte. Ltd
3.457.556.060
12.130.605.375
1.958.848.000
11.148.043.800
66.308.076.287
24.561.674.585
51.780.436.436
311.975.755.896
239.458.072.558
59.798.312.080
115.847.801.510
cac doi tu'c;1ng
khac
Trong do: Phai tra ngU'ai ban la cae ben lien
quan (dU'c;k:trinh bay ~i Thuyet minh sO 27)
(*) Cae khoan phai tra lien quan den cae h<;1p
dong mua h9t nhl/a PPeua Vinomig Singapore
pte, Ltd. theo phu'dng thue thanh toan Thu' tin dl:mg tra eh~m ea the thanh toan ngay (UPAS
LlC - Usance payable at sight Letter of credit) thong qua Ngan hang TMCPf)9i chung Vi~t
Nam ("PVComBank,,).Theo cae h<;1p
dong nay, Vinomig Singapore Pte, Ltd ea the du'<;1e
ngan
hang thanh toan ngay va Tong Cong ty ea the du'<;1e
thanh toan eMm voi ngan hang trong
thai h~n la 06 thang.
22
MAu
THUYET MINH BAO CAO TAl CHiNH HQ'P NHAT (Tiep theo)
14.
SO B 09-DN/HN
PHAI TRANGANH~N KHAC
so cuOtnlm
Sodiu nlm
----~~~~V~N~D~-----~~~V~N~D
Co
tuc phai tra
Tai san thU'a cho giai quyet
Bao hiem xa hQi
Kinh phi cong dolm
Bao hiem y te
Bao hiem that nghi~p
Phai tra, phai nQp khac
Giag6c/SOco
khillnlng trill n9
Giagoc/SOco
khillnlng trill n9
1.346.943.847
1.306.714.577
5.825.680.896
54.584.731
171.542.340
87.257.191
15.422.132
5.911.462.338
7.587.212.579
cae
Phillitra nganh,n khac
benlien quan(du'qc
trinh bayt,i Thuyetminh50 27)
15.
116.342.382
2.571.684.824
==9::.8::2::0::.4::2::2::.6::7=9
1.000.000.000
VAYVA NO'THUETAl CHiNH NGANH~N
SOdiunim
CIi tieu
Yay nganh~n(*)
Yay dai h~nden~n
tra (xem Thuyet minh
Giatrj
so ai khi nang
VND
so aJCii nam
Phit sinh trona nim
SOai khi nang
Tang
Giam
Giatrj
VND
¥MD
VND
VND
VND
310.815.895.501
310.815.895.501
1.339.951.637.405
1.177.876.158.486
472.891.374.420
472.891.374.420
19.318.547.974
19.318.547.974
32.553.806.781
19.318.547.974
32.553.806.781
32.553.806.781
330.134.443.475
330.134.443.475
1.372.505.444.116
1.197.194.706.460
505.445.181.201
505.445.181.201
trinc1
trinc1
s616)
cqng
23
