TONG CONG TY CO PHANDrCH VI) KY THUAT DAu Kl-ll VIET NAM

CONG HOA xA HOI CHUNGHIA VIET NAM. . -.

CONG TY CO PHANDoc Hip - Ttl' do - Barrh phiic

CANG DICH Vi) DAD KHI HINH vuS6: ~o6.ICBTT-PTSCDV

Vlv: Cong b6 thong tin Bao CaDtai chinh quy J nam 2016

HaiPhong, ngay .o!J;thang crt ndm 2016

Klnh gL'ri: - Uy ban Chung khoan Nha nuoc- S6'Giao dich Chung khoan Ha NQi- Quy C6 dong

l. Ten Cong ty

2. Ma chirng khoan

3. Truso chinh

4. Di~n thoai

: C6 phan Cang Dich vu Dau khi Dinh VU

:PSP

:KCN Dinh VU,Dong Hai n,Hai An, Hai Phong: 0313 979710 Fax: 0313 979712

S. Ngiroi cong b6 thong tin :Dang Ki6nNghiep

6. Noi dung cong b6 thong tin:

- Bao cao tai chinh quy I nam 2016 cua Cong ty C6 phan Cang Dich vu DfiukhiDinh VU duoc l~p ngay 14/04/2016 bao gom: Bang Can d6i kS toan, Baocao KSt .qua Kinh doanh, Bao cao luu chuyen ti€n t~, ThuyStminh Bao cao tai chinh,

Giai trinh 19'inhuan sau thue chenh l~ch giam 12,61% so voi cling ky nam 2015.

7. Dia chi Website dang tai toan be)bao cao tai chinh: www.ptscdinhvu.com.vn

Chung toi cam kSt cac thong tin cong b6 tren day la dung sv th~t va hoan to~mchiutrach nhi~m.truO-cphap lu~tv€ n9i dung cac thong tin da cong b6.

Tran trQng!

No'i I'lh~11:- NIlLt tren;- HBQT, BKS (de b/c);- GB (dS b/c);- Website: www.ptscdinhvll.col11.vn;- Lu'u: VT, TI(.HDQT.

DV-DO(:-PRO /-FMl 3-03-0 1105/20 15

TONG CONG TY CO PHANDrCH vu KY THUA.TDAu KHI

VT8TNAMCONG TV CO PHAN

CANG DICH Vl) DAu KUI BiNH vu

CONG ROA XA HOI CUU NGHIA VIET NAM. . .Doc Hip - TIT do - Hanh phtic

:... 90"1-SO.. P.(.•• 17... IPTSCDV -TCKTV/v: giai trinh gidm 19'inhudn sau thuitren baa cao tai chinh quy 1nam 2016

Hai Phong, ngay.JQ.thang.r.!tniim 2016

Kinh giN: - Uy ban Chung khoan Nha mroc- S6' Giao dich Chung khoan Ha N9i

Can eli Di~u 11 cua Thong ill 155/2015/TT-BTC ngay 06110/2015 cua B9 Tai chinhv~ viec " Huang dfuI cong b6 thong tin tren thi tnrong clnrng khoan".

Ngay 14/04/2016, Cong ty cb phArrCang Dich vu D~u khi Dinh ViI dff phat hanhBao cao tai chinh quy 112016. Theo d6, Ioi nhuan sau thu€ quy 112016 dat 9,372 ty d6ng,giam 1,353 ty d6ng so voi Ioi nhuan sau thu€ cua quy 112015, tuong duong giam 12,61%.Bi€n dong nay chu y€u hi do trong quy 1/2016 phat sinh dich vu hau c~n d~u khi phuc vuGian khoan PVD II neo dau tai vjnh Lan H? linn tang doanh thu, tuy nhien ty tr<;mgchiphi mua ngoai eua dich V\l nay r~t IOnnen da: lam chi phi trong quy 1/2016 tang eao honmuc tang eua Doanh thu, lam lQ'inhu?n sau thu€ giam han so v&i quy 1/2015.

Tren day 1a giai trinh ly do IQ'inhu?n giam tren 10% so v6i cling ky nam tru6c euaCO~lgty cb ph~n Cfmg Dieh V\l D~u khi Dinh VU.

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DV-DOC-PRDJ-FM13-03~Ol!0512015

TONG CONG TY CP DICH V1) KY THUAT DAu KHI VIBTNAMCONG TY CP CANG DICH VV DAu KHi DINH VO

Mdu sa B 01a - DN(Ban hanl« theo thong tu sci20012014ITT-BTC

Ngay 2211212014 cua B9 tai chinh)

BANG CAN DOl KE ToAN GIUA NIEN DOT(lingay 31 thang 03 nam 2016

TAl sANMilsa

A - TAl SANNGAN H~N (100=110+120+130+140+150) 100

I.Ti~n va cac khoan tuong duong ti~n

I.Ti€n2. Cac khoan wong duong ti€n

II. D§u tu· tili chinh ng~n han

1.Chirngkhoan kinh doanh2. D\J'phong giam gia chung khoan kinh doanh (*)

3. DAu illniim gijr d~n ngay dao han

Ill. Cac khoan phai thu ng~n han

1. Phai thu ng~n han cua khach hang

2. Tra truce cho ngiroi ban ngan han

3. Phai thu nQi bQngan han

4. Phai thu theo ti@n dQ k~hoach hop d6ng XD

5. Phai thu v€ cho vay ngin han

6. Phai thu ngin han khac7. D\I phong phai thu ngan han kho doi (*)

8. Tai san thi~u cho xu IyIV. Hang t8n kho

1. Hang t6n kho2. D\I phoug giam gia hang t6n kho (*)

V. Tai san ng~n han khac

1. Chi phi tra truac ngin h<;1n

2. Thu~ GTGT dugc khelu tru

3. Thu~ va cac khm\n khac ph1ii thu Nha nuac4. Giao djch mua ban l<;1itrai phiSu Chinh phu

5. Tai san ngin h--,,~_n_k:h_'_ac _

110

111

112

120

121

122

123

130

131

132

133

134

135

136

137

139

140

141

149

150

151

152

153

154

155

B - TAl SAN DAI H~N (200=210+220+240+_250+260) 200

1- Ole khoan ph3i thu dai h~n 210

1. Phii thu dili h~n eua khach hilng2. Tra tnrac cho nguaj ban dai h<;1n3. V6n kinh doanb a dan vi tr\IC thuQc

4. PMj thu nQi bQ dili h~n

5. Phai thu v€ cho vay dai h~n

6. Phai thu dili h~n khac7. D\I pbOng phai thu dili h<;1nkh6 doi (*)

211

212213

214

215

216

219

Thuyitminh

V.Ol

V.02

V.03

V.04

V.05

V.07

V.13

v.17

V.14

V.03

1/4

V.04

TONG CONG TY CP DlCH VV KY THU~ T DAu KHi VIETNAMCONG TY CP CANG DICH Vl}DAuKHi nrxn vn

Mdu sa BOla -DN(Ban hanh thea thong tu s6 200120141TT-BTC

Ngay 2211212014 cua B6 tai chinh)

BANG CAN DOl KE ToAN GIUA N[EN DQT(li ngiry 31 thang 03 nam 2016

TAIsAN

II. Tai san e6 djnh

l.Hi san c6 djnh hfiu hlnh

- Nguyen gia

- Gia tri hao mon luy kS (*)

2. Tai san c6 dinh thue {ai chinh

- Nguyen gia

- Gia tri hao mon luy kS (*)

3. Hi san c6 dinh vo hlnh

- Nguyen gia

- Gia tri hao mon luy kS (*)

III. BAt dQng san dau ttl"

- Nguyen gia

- Gia tri hao maDluy k€ (*)

IV. Taisan dO'dang dal han

1. Chi phi san xuat kinh doanh do dang dai han

2. Chi phi xay dung co ban do dang

V. B§u nr tai ehinh dai han

1. !Jfru tu vao ceng ty con

2. Bau tu vao cong ty lien doanh, lien k€t

3. Bftu tu g6p v6n vao dan vi khae

4. Dt;r phong dftu tu tlii chinh dlii h<,ln(*)

5. Bftu tu n~m gift den ngay dao h<,lD

V. Tili san dai hlJn khlie

1. Chi phi tra truac dai h~n

2. Hi san thue thu nh~p hoan l<,li

3. ThiSt bt, v~t tu, phl,l tUng thay th€ did h<,ln

3. Hi san dai h<,lDkhac

TONG CQNG TAl SAN (270 = 100 + 200)

Mils6

220

221

222

223

224

225

226

227

228

229

230

231

232

240

241

242

250

251

252

253

254

255

260

261

262

263

268

270

Thuy~tminh

V.09

V.II

V.IO

V.12

V.08

V.02

V.02

V.13

V.I4

2/4

Dan vi tinh: il6ngsa eu6i quy Sad§u nam

~366.276.571.182,00 362.180.834.510,00 .1~.365.961.848.969,00 362.129.113.671,00 I491.005.273.667,00 480.627.994.941,00 \(125.043.424.698,00) (J 18.498.881.270,00)

.-s-0,00 0,00 ~'-':0,00 0,00

0,00 0,00

314.722.213,00 51.720.839,00

737.550.000,00 437.550.000,00

(422.827.787,00) (385.829.161,00)

0,00 0,00

0,00 0,00

0,00 0,00

6.655.389.912,00 3.824.441.500,00

0,00 0,00

6.655.389.912,00 3.824.441.500,00

30.405.264.384,00 31.161.415.939,00

0,00 0,00

0,00 0,00

37.500.000.000,00 37.500.000.000,00

(7.094.735.616,00) (6.338.584.061,00)

0,00 0,00

123.630.606.366,00 121.332.768.566,00

123.630.606.366,00 121.332.768.566,00

0,00 0,00

0,00 0,00

0,00 0,00

697.539.247.018,00 709.072.445.346,00

TONG CONG TYCP DlCH V1)KYTHUATDAUKHl VIl;TNAMCONG TY CP CANG DJCH Vl} DAu KHI niNHYO

Mflu sO B 01a - DN

(Ban hann thea thong tu s6 200120141TT-BTC

Ngay 22/1212014 cua B() tai chink)

BANG CAN DOl KE ToAN GIUA NIEN DO~ .Tgi ngay 31 thdng 03 nom 2016

Dan vi tinh: dang

NGUONVON Mi'i Thuy~t SB cu5i quy SB d§u nam~ minhso

c- NQ PHAI TRA.(300 = 310 + 330) 300 240,102.149.000,00 261.007.968.104,00

I. NQ'ng~n han 310 109.441.205.399,00 119.293.746.977,00

1. Phai tra nguoi ban ng~n han 311 V.16 42.248.968.018,00 45.874.211.340,00

2. Nguoi mua tra tj~n truce ngful han 312 112.287.042,00 170.180.438,00

3. TllU~va cac khoan phai n(>pNha nuoc 313 V.17 856.260.724,00 494,,577.826,00

4. Phaitra ngiroi lao d(>ng 314 8.641.751.785,00 24.846.392.654,00

5. Chi phi phai tra ngan han 315 V.18 3.749.435.6]6,00 1.571.822.958,00~6. Phai tra n(>ib(>ng~ han 316 0,00 0,00 ~

7. Phai tra theo tien d(>k~hoach hop dbng xay dung 317 0,00 0,000,.c

8. Doanh thu chua thuc bien ng~n han 318 V.20 0,00 0,00 ANI

9. Phai tra nganhan khac 319 Y.19 13.174.724.010,00 7.242.458.741,000,

~10. Yay va no thue tai chinh ngan han 320 V.15 40.197.510.104,00 38.386.510.104,00

11. Dir phong phai tra ng~n han 321 0,00 0,00 ~

12. Quy khen tlnrong, phuc Ig1 322 460.268.080,00 707592.91.6,00

13. Quy blnh 6n gia 323 0,00 0,00

14. Giao dich mua ban lai trai phi~u Chinh phu 324 0,00 0,00

II. NQ' dili h~n 330 130.660.943.601,00 141.714.221.127,00

1. Phai tra nguoi ban dai h~n 331 V.l6 0,00 0,00

2. Nguoi roua tra ti€n truac dai h~n 332 0,00 0,00

3. Chi phi phaj tra dai h~n 333 V.18 0,00 0,00

4. Pbai tra n(>ih(>v~ vBn kinh doanh 334 0,00 0,00

5. Phai tra nQi b(>dai h~n 335 0,00 0,00

6. Doanh thu chua thlJc hi~n dili h;;10 336 V.20 0,00 0,.00

7. Phi'litra dal h~ khac 337 V.19 38.000.00.0,00 38.000.000;00

8. Yay va ng thue tai chinh dai h~ 338 V.I) 130.622.943.601,00 141.676.221.127,00

9. Tnii phi~u cbuy€n d6i 339 0,00 0,00

10. C6 phi~u uu dili 340 0,00 0,00

11. Thu~ tim nh~p hoan I~i phai tra 341 V.24 0,00 0,00

12. DlJ phong phili tra dai h~n 342 0,00 0,00

13. Quy phattri~n khoa hQC va cong ngh~ 343 0,00 0,00

3/4

TONG CONG TY CP OfCH VI) KY THUAT oAu KHI VIET NAMCONG TY C1? CANG DICH VT) :pAu Kill DlNH VO

Miiu s6 B 01(1- DN

(Ban hanh. thea thong tu s6 20012014!TT-BTC

Ngay 2211212014 czia B(j tiii chinh)

BANG CAN DOl KE ToAN GIUA NIEN DQ

--- --.--- --.-,-~~----NGUONVON

D - VON CHi) soHUU (400 = 410 + 430)

1. Van chu so' hu'u1. V6n gop cua chii sa huu

- C6 phieu ph6 thong c6 quyen bi~u quySt

- C6 phi~u uu (iai

2. Thang du v6n c6 phan3. Quyen chon chuyen d6i trai phieu

4. V6n Khac cua chu sa hlru

5. C6 phieu quy (*)6. Chenh l~ch danh gift lai tai san

7. Chenh lech tY gia h6i doai

8. Quy diu nr phat tri~n

9. Quy h6 trq sip x~p doanh nghiep

10. Quy khac thuqc vBn chu so' hUuII. LQ'inhuan sauthue chua phan ph6i

- LNST chua phan phoi lily k~ d~n cuoi Icy tnroc- LNST chua phan ph6i ky nay

12. Nguon v6n diu tu XDCB

Tr;lingay 31 (hang 03 ndm 2016

Masa

Thuy~tminh

400

410411

411a

411b

412

413

414

415

416

417

418

419

420

421

421a

4211;>

422

II. Ngu6D kiDh phi va quy khac 430

1. Ngu6n kinh phi 431

2. Ngu6n kinh pM eta hinh thanh TSCD 432

TONG CONG NGUON VON (440 = 300 + 400) 440

Ngu'i:ri I~p~i~u

Luong Qu6c Ph1J0'ng

K~ toan tru'o'ng

D(ing Kiin Nghi¢p

4/4

_ ..-.----- ----se cu6i quy

Don vi t[nh: t1t5ng

s6 d§u Dam

======--- ==========

V.15_ 457·137.098.0_18,QQ_

457.437.098.018,00

400.000.000.000,00

400.000.000.000,00

0,00

(140.000.000,00)

0,00

0,00

0,00

0,00

0,00

5.08q.206:617,00

0,00

0,00

52.490.891.401,00

43.118.270.625,00

9.372.620.776,00

0,00

V.26

V.27

0,00

V.28 0,00

0,00

448.064.477.242,00

448.Q64.477.242,00

400.000.000.000,00

400.000.000.000,00

0,00

(140.000.000,00)

0,00~

000 1 ~ 1~, ---=:tii

0,00 )NGO,OO}p~,

Ole0,00 U KI

5.086.206,617,00~H ,

O,OO~=0,00

43.118.270.625,00

9.324.712.132,00

33.793.558.493,00

0,00

0,00

0.00

0,00

709.072.445.346,00

TONG CONG TY CP OJCH vu KY THU,A,T oAu KHf Vlf;:TNAMCONG TY CP CANG DJCH vu DAU KHi DIJ'I.'H vO

. Mall s6 B 02« - DN(Ban hanh thea thong ur s6 200120J 4ITT-BTC

Ngay 221J2120J4 cuo BtJ tai chinh)

Qu.v 1111tm2016

BAO CAO KET QUA HO~ T DONG KINH DOANH GIUA NIEN DO

4 5

£)011 vi tinh: (/6ng Vi4t Nom

STT CHiTIEU< Quy I Liiy k~ tir d§u niim d~n cu8i quy nay

MASO THUYET 1--------,------+------,-------1MINH Niim truoc

2 3

Niim nay Niim tnroc Niim nay

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....~: ~?~.!.!~..:!~!;I..~~.~.~.!¥..!!.~.~.~.?~~.!~..I.!~~..~~~ 9 ~ .' 9 9~~9: Chl phl ban hang 24 VI.08 859.997.468 1.040.746.113 859.997.468 1.040.746.11>';...................................................................................................................................................................................................... , ~10. Cbi phi quan Iy doanh ngbiep 25 VI.OS 3.217.247.427 3.298.183.522 3.217.247.427 3.298.183.52;[..............................................................., .

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CONG TY COPHAN CA.NG DICH V1) DAu KHi DiNH vDTHUYET MINH BAo cAo TAl CHiNN CHQN L()C

Cho kY ki toan kit thuc tai ngay 31 thang 03 ndm 2016========================================-===========-----------------------'-------=

Miu s6 B 09a-DN(Ban hanh theo Thong tu s6200/2014/TT-BTC ngay

22112/2014 cua B<)Tai chinh)

THUYET MINH BAo cAo TAI cHiNH CHQNL<)C

QuY J nam 2016

Ban giam d6e Cong ty C6 ph~n Cang dich vu dfru khi Dinh va (sau day goi t~t la Cong ty) xin duoc

trinh bay ban thuy~t minh bao cao tal chinh nay cung voi cac bao cao tal chfnh cua Cong ty eho kY k~ toan

k~t thuc van ngay 31 thang 03 nam 2016

1- DAc DIEM HOAT DONG CUADOANH NGHIEP

1. Hinh thtrc SO' hun vBn

Cong ty C6 ph~n Cang dich V\I d~u khi Dinh Vii la m<)tcong ty e6 ph~n hoar d<)ngthea Luat Doanh

nghisp Viet Nam. Cong ty diroc thanh ,J~pdin cu van Nghi quy~t s6 209INQ-DVKT-HDQT ngay

27/07/2007 elm T6ng Cong ty C6 phk Dich vu Ky thuat D~u khi Vi~t Nam - Tap doan D~u khi Qu6e

gia Vi~t Nam. Va dUQ'eSa k~ ho~eh - D~u tuThimh ph6 Hili Phong e~p giAy eh(mg nMn dang ky doanh

nghi~p Cong ty C6 ph~n:

Ma s6 doanh nghi~p: 0200754420

Dang ky IAndAu ngay 10 thang 08 nam 2007

Dang ky thay d6i IAnthu 4 ogay 24 thang 03 nam 2015

T~i ngay 31103/2016 v6n di~u I~ eua Cong ty la: 400.000.000.000 d6og.

2. Linh V1!C kinh doanh

Cilng biSn, dieh V\ld~u khi, v~n tili, xtmg d~u, khi hoa long, khaeh s~n va m<)ts6linh V\)'ekhac.

3. NgllDhngh~ kinh doanh

V~ntili hang hoa b~ng duemg b<),v~n tai OU(YUgthuy, kho bai va cae ho~t d<)ngh6 trQ'cho v~n tai

Dich V\lh6 trQ'khac lien quan dSn v~n tili: kinh doanh caog bi6n

Ho~t o<)ngdich V\ltai chinh (trtr bao hi~m va bao hi6rn xa hQi)

Cho tIme xe co d<)ngcO'

Cho thue may mac, thi~t bi va 06 dung hfru hlnh khac

Chb tlme xe may moe, thj~t bi va d6 dung huu hlnh khac: cAu, tau lai d~t, xe nang

Ho~t o<)ng dich V\I h6 trQ' khai thac kinh doanh khac can I~i: v~n hanh, khai thac C\lm cang

Container va cae dich V\lcan cu h~u ck ph\le V\lho~t dong d~u khi

Ho~t d<)ngdieh V\lh6 trQ'khai thac d~u thO va khi t\1' nhien: dich V\lh6 trQ'sinh ho~t d~u khl

Ban buon chuyen doanh khac: bang kim khi, di~n may dan d\lng va cong nghi~p

KMeh s~n

Gia cong co' khl; xu Iyva trang phU kim lo~i

Sua chfra thi~t bi kMc: bilo duong, sua chua, hOall cai cac plmong ti~n n6i

Ban buon phau bon su d\lng trong nong nghi~p

Trang 1/28

CONG TY co PHAN CANG DlCH vu DAu KHI f)INH vuTHUYETMlNH BAO cso TAl CHiNH CH()N L()C

Cho kY ki toan kit thuc tai ngay 31 thdng 03 nam 2016

Miu sa B 09a - DN(Ban hanh thea Thong tir s6200/2014/TT-BTC ngay

22112/2014 cua BQ Tai chinh)

============================================================================:=====

Ban buon xang, dAuva cac san phsrn lien quan

Ban buon khi d6t va cac san phfrm lien quan

Ban Ie dau hoa, ga, than nhien Ii~u dung cho gia dinh trong cac cira hang chuyen doanh

Ban le hang h6a khac moi trong cac cira hang chuyen doanh: khi h6a long, xang, dAu

Thu gom rae thai.;

4. Chu kY sao xu§t, kioh doaoh thong thll(Yog

5. D~c di~m hoat dQog cua doaoh oghi~p

Tru So' chinh cua Ceng ty d~t tai KCN Dinh Vfl, plnrong Dong Hai II, qudn Hai An, thanh ph6

Hai Phong

Tinh d~n thai diem ngay 3110312016, Cong ty c6 244 nhan vien (31112/2015 c6 243 nhan vien).

6. C~u true doanh nghi~p

7. S8 Ii~u so sanh

S6 lieu tren Bang can d6i k~ toan la s6 li~u cua Bao cao tai chinh cho nam tai chinh k~t thDCvao

ngay 31112/2015 da duQ'c kiSm toano S6 li~u so sanh tren Bao cao k~t qua ho~t dQilg kinh doanh

va Bao cao hru chuy811ti~n t~ la 56 li~u cua Bao cao K~t qua ho~t dQng san xufit kinh doanh va

Bao cao luu ehuyen ti~l1t~ cua Quy I12015.

II- KY KIt TOliN, DON VI TIEN TE sir DUNG TRONG KIt TOliN1. Ky k~ toaD Dam

B~t dAutir ngay 01/0112016 va k~t thDCvao ngay 31112/2016

2. DOODvi ti~D t~ sir dyog tmDg k~ toaD

D6ng Vi~t Nam (VND)

111- CHuAN MUC vA eREDO KIt ToAN AI> DUNG

1. Cb~ dq k~ toaD ap dYDg

Cong ty ap dl)og ch~ dQ k~ toan Doanh nghi~p thea Thong tu s6 200/2014/TT-BTC ngay 22

thang 12 nam 2014 cua BQ Ta.i chinh.

2. TuyeD b8 v~ vi~c tuaD tho chuiD mvc va ch~ de}k~ toaD

Cac bao cao tai chinh eua Cong ty duQ'c I~p theo cac chuAn ml)'c k~ toan Vi~t Nam, M th6ng k~

toan Vi~t nam va cac quy dinh hi~n hanh cua nuac CHXHCN Vi~t Nam

Bao ca~ tai ehinh duQ'c l~p tren ca s6"gia g6c. Cae chinh sach duQ'c Cong ty ap dl)ng mQt cach

phil hQ'pva nhAt quan

Cac bao cao tai ehinh duQ'Cl~p theo nguyen t~c va lu~t dinh cua Vi~t Nam c6 thB co mQt s6 khcie

bi~t 6"m(>ts6 phuang di~n trQng y~u so vo-icae ChuAn mile k~ toan Qu6c t~. Do do cac bao cao

tai ehinh dinh kern khong nhfrm ml)c dfch trinh bay tinh hinh tili chinh, k~t qua ho~t dQng kinh

doanh thea cac nguyen t~c va thong I~ k~ toan dtrQ'c thua nh~n rQng rai (J cac nucrc va cac khu

VI)'Cnfrm ngoai ph~m vi Vi~t Nam.

Trang 2 128

CONG TY CO PHAN CANG DlCH VT) DAu KID DiNH vu

THUYET MINH BAo CAD TAl CHiNH CHQN L(JC

Cho kj; ki toan kit thuc tai ngay 31 thang 03 nam 2016

Miu sa B 09a-DN(Ban hanh thea Thong ill s6200/2014/TT-BTC ngay

22/12/2014 cua BQTai chinh)

==========================::::;;========='============== ":::::l=_" =_=

3. Hinh tlnrc k~toan ap dyng

Theo ph&nmem kS toan Fast Financial

IV- cAc cHiNH sAcH KE ToAN APDUNG

1. Nguyen t~e ghi nh~n ti~o va cac khoan nrong dU'O'Dgti~o

Ti~n va cac khoan nrong duong ti~n bao g6m ti~n m~t tai quy, tien giri ngan hang c6 thai handiroi 3 thang, ti~n"glri ngan hang khong ky han va ti~n dang chuyen.

2. Nguyen t~e k~ toan cac khoan dAu to' tiii chinh:

Khoan d~u tu tai chinh diroc tlurc hi~n duoi hinh thirc gop v6n, diroc ghi nh~ thea nguyen tic

gia goc,

DlJ phong t6n th~t d&unr van dan vi khac diroc trfeh l~p thea cac guy dinh v~ kS toan hi~n haoh.

Theo d6, Cong ty duqc phep trich I~p dl)"phang cho clk khoan dAu tu khi gia tri ghi s6 cao han

gia trj tai san thok cua ben nh~n gop v6n t1,lingay kSt thlic kY k€ toano

3. Nguyen tic k~ toan o(}'phai thu

Cac khoan phai thu cua Cong ty duqc thea d5i chi ti€t thea ky h~n phai thu, d6i ruqng phai thu,

lo~i ngo1,lit~ phai thu.

Cac khoan phlii tho c6 ngu6n gac ngo~i t~ duqc danh gia chenh l~ch 1)' gia t~i thai di8m l~p Bao

cao tai chinh bfmg 1)' gia mua ngo~i t~ clla Ngan hang thuang m~i nai doanh tlghi~p chi dinh

khach hang thanh toano TmOng hQ"pCong ty c6 nhi~u khoan phai thu va giao dich t~i nhi~u ngan

bang thi dl1qc chu dQng h;rachQn tY gia mua cua mQt trong cac ugan hang thuang m~i nai doanh

nghi~p thucyog xuyen c6 giao dich.

DlJ phang nq phiii thu kh6 dai'duqc trich l~p cho nhfrng khoim phai thu eta qua h1,lnthanh toan ill

6 thang tr61en ho~c cac khoan phai thu rna nguai nq kh6 c6 kha nang thanh toan do bi thanh Iy,

pha san hay cac kh6 khan tuang t\T.

4. Nguyen t~e ghi nh~n hang tAo kho

Hang t6n kho du-gc phan anh theo gia g6c trir dj d\f phang giam gia do hang h6a t6n kho 16i thm,

1m hong hay giam gia trj. Gia g6c hang t6n kho bao g6m chi phi nguyen v~t Ii~u tn,rc ti€p, chi

phi lao dQng trlJc ti€p va chi phi san xu~t chung, n€u c6, d8 c6 duqc hang t6n kho 6 dia diSm va

tr1,lngthai hj~n t~i. Gia gac cua hang t6n kho duqc xac dinh theo phuQ11gpMp blnh quan gia

quy~n. Gia tri thu&n c6 th8 th\Tc hi~n duqc duqc xac dinh b~ng gia ban ucrc tinh tru cac chi phi

dS hoan thanh cung chi phi ti€p thi, ban hang va phan ph6i phat sinh.

D\T phang giam gift himg t6n kho cua Cong ty duqc trich l~p theo cac quy dinh k€ toan hi~n

hanh. Theo d6, Cong ty dUQ"cphep trich l~p dl)"phang giam gia hang t6n kho 161thai, hong, kern

phAmch~t va trong tmang hqp gia tri thlJc te Clla hang t6n kho cao han gia tri thu~n co th8 thvc

hi~n duqc t:;li tho'i di8rn k~t thue nien dQk€ toano

Hang t6n kho duqc h~ch toan theo phuang phap ke khai thuang xuyen

(

~(

1

Trang 3 128

CONG TY CO PHAN CANG DlCH vu DAU KHiDtNH vnTHUYET MINH BAo cAo TAl CHiNH CHf)N L()C

Cho kj;k€ toan kit thuc tai ngay 3J thang 03 nam 2016

==============================================--------------------------==========

Miu s6B 09a - DN(Ban hanh tbea Thong nr s6200/20 I4/TT-BTC ngay

22/12/2014 cua BI') Tai chinh)

5. Nguyen tic ghi nb~n va kh§u hao TSCD

- Nguyen t~e ghi nhan TSCD (hfru hinh, vo hinh, thue tai chinh): TSCD dircc ghi nhan thea

nguyen t~c nguyen gia tnr di kh§.u haa my k~. Nguyen gia baa gom gia tri TSCE>va toan bQcac

chi phi lien quan tnrc ti~p tai viec hinh thanh TSCD do.

Phuong phap khAu hac TSCD (htru hinh, vo hinh, thue tai chinh): TSCD diroc khAu hao thea

phuong phap drrong th~ng. Ty l~ khAu haa tai san c6 dinh va cac quy dinh khac v~ TSCD diroc

thirc hien thea hirong dfrn tai Thong nr s6 45/2013/TT-BTC ngay 25/0412013 cua BI') Tai chinh

huong dftn ch8 dQquan ly, sfr d1,lngva trieh khAu haa TSCD.

Cong ty ap dvng thai h~n khAu haa l1ac tinh d6i vai cac lo~i TSCD nhu sau:

SIT LOAITAI sAN THOI GIAN DON VI

1 Nha clra, v~t ki8n true 05-30 nam

2 May moe thi~t bi 06-20 nam

3 Thi~t bi dVng el,lquan Iy 03-10 nam

4 Phuong ti~n v~n tai 06-10 nam

5 Ph&n m~m tin h<;>e 03 nam

- Thanh Iy TSCD: Lai ha~c 16 do thanh Iy tai san c6 dinh duqc xac dinh b~.ng ph~n ehenh l~ch

giua s6 ti~n thu duqe do vi~c thanh If vai gia tri con I~i cua tai sfm c6 dinb do va duqe ghi nh~

la thu nMp ha~o chi phi trang baa eao k~t qua kinh daanh

6. Nguyen tic k~ toan chi phi tra tnr6'c

- Chi phi tra ttu6'e la nhung khaan chi phi th\fe t~ da phat sinh co lien quan t&i ho~t dl')ng san xuAt

kinh daanh eua nhi~u Icy k8 taan, chua dUQ"ctinh h8t vao chi phi trang ky rna duge phan b6 dfrn

vaa cac ky k~ taan ti8p thea.

- Vi~c tinh va philn b6 chi phi tra tm&c vaa chi phi san xudt kinh daanh tirng ky k8 taan dugc can

cu vaa t1nh ch§.t, mue dl')cua timg la~i chi phi.

7. Nguyen tic k~ toan nQ'phai tra

- Cae khaan ug phai tra duge thea d5i chi ti~t thea ky Iwn pMi tra, d6i tUQ"ngpbai tra, la~i nguyen

t~ pMi tnl va mQt vai y8u t6 klulc thea yeu c~u quan trj eua Cong ty t~i tUng thai di8m.

Can cu vitOky h~ con l~i cua cac kha3:n phai tra d€ phan la~i la ng dai h~n ha~e ng~n h~n.

Phuong phap phan b6 chi ph.!tra tmac: pilan b6 thea phuong phap duang th~ng

Khi co bing eh(mg cha tbAy mQt khaan t6n thftt co khA nang chite chitn xay ra, Cong ty se ti~n

hanh ghi nh~n mQt khoan pMi tni theo nguyen tite tMn tr<;>ng.

Trang 4 128

CDNG TY CO PHAN cANG DlCH V1JDAu KHI DINH vDTHUYET MINH lJAOcAo TAl CHiNH CH(JN L()C

Cho kj; ki todn kit thuc tai ngay 31 thang 03 niim 2016

Miu sB B 09a - DN(Ban hanh theo Thong nr s~200/20 14/TT-BTC ngay

22112/2014 cuaBQ rai chinh)

===========================.==================-=============='=====================.==

Tai thai diSm cu6i ky, cac khoan phai tra thoa man dinh nghia cac khoan muc ti~n t~ co g6c

ngoai t~ se diroc danh gia lai,

8. Nguyen t~c ghi nh,n vay va nQ'thue tai chinh

Cac khoan yay va no thue tai chinh khong bao g6m cac khoan yay duoi hinh thirc phat hanh trai

phi~u hoac phat hanh c6 phieu iru dai co di~u khoan b~t bU9Cben phat hanh mua lai tai mot thoi

di~m nhat dinh trong nrong lai.

Cac khoan chi phi di yay lien qUaIl true ti~p d~n khoan yay (ngoai lai yay phai tra) nhir chi phi

thAm djnh, ki8m toan, l~p h6 sa yay v6n ... dugc h{l.chto{lDvan chi phi tili chinh. Truang hqp cae

chi phi nily phat sinh tir khoan yay rieng cho m1,lCdich dAu tu, xay dllng ho~c san xuftt tili san dodang thi duQ'c v6n hoa.

U6i voi khoan ng thue titi chinh, t6ng s6 ng thue Ia t6ng s6 ti~n phai tta dugc tinh b~i1g gia tri

hi~n t~i c(ia khoal1 thanh toan ti~n thue t6i thi8u ho?c gia tri hQ"pIy cua tili san thue.

Cac khoan vay va ng thue tili chinh Qugc h~ch toan chi ti~t va theo tung d6i tugng cho vay, cho

nO',tung kh~ uac yay ng va mng lo~i yay ng. Truang hO'pyay, nO'b~ng ngo{li t~ thi phai thea d6i'

chi ti~t thea nguyen t~ va thl,IChi~n vi~c ghi nh~n,. dinh gia chenh [~ch tY gia thea quy dinh.

9. Nguyen t~c ghi nh,n va vBn bOacae khoail chi phi di yay

Chi phi di yay lien quan trl,Ic ti~p d~n vi~c mua, dAu tu xay dl,Illgho~c san xufit nhung tili san cfuJ

m9t thai gian tuang d6i dai d8 hoiln thilnh Qua van si'r d1,lngho~c kinh doanh dugc c9ng vilo

nguyen gia til.isan cho d~n khi tili san do dlrqc dua vilo si'r d\lng ho~c kinh doanh. Cac khoitn thu

nh~p phat sinh tir vi~c dAu tu t{l.mthai cac khoan yay duQ'c ghi giam nguyen gia tai san co lien

quan. T~t cit cac chi phi [iii yay khac dugc ghi nMn vilo bao cao k8t qua hO{ltd9ng kinh doanh

khi philt sinh.

10. Nguyen t~e ghi nh,n chi phi phai tra

Chi phi phai tra la nhii'ng khmln chi phi thlJc t~chua phat sinh nhung duQ'cdnh truac vilo chi phi

san xu~t killb doanh trong ky h~ch toan d~ dam bao khi cae khoan chi phai tra phat sinh thl,Ic t~

khoug gay d9t bi~n cho chi phi san xu~t kinh doanh a cae ky ti€p theo. Vi~c ghi nh~ chi

phi phai tIll phai dam bao nguyen t~c phu hgp gifra doanh thu va chi phi phcitsinh trong

kYo11. Nguyen t~e ghi nh,n vBn ehii so' hfru

V6n chi! so hii'u lil ph~n tili san thufrn ciia Doanh nghi~p con I{l.ithu9c so huu ciia cac c6 dong

(chu so huu).

V6n gop duQ'c ghi nh~n theo s6 thl,Ic gop, khong ghi nh~n thea s6 cam k~t se gop cua cac chii sohfi'u, khong ghi nh~n thea V611di~u 1~ghi tren gi~y phep dang ky kinh doanh.V6n gop c6 phAn

ciia cac c6 dong duQ'c duqc phau inh thea hai chi tieu rieng lil V6n gop clla chii so huu vil th?ng

du v6n c6 phAn. V6n gop cua clnl so' huu la cac c6 phi~u ph6 thong co quy~n bi~u quy~t. Th?ng

Trang 5 /28

(

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CJ;]

-T

CONG TY CO PHAN CANG DlCH VT) DAu KHI DiNH vOTHUYETMINH BAocio TAl CHiNH CH(JN L(JC

Cho kj; k€ toan kit thuc tai ngay 31 thang 03 ndm 2016

Min sB B 09a. - DN(Ban hanh theo Thong nr s6200/2014/TT-BTC ngay

22112/2014 cua BQTai chinh)

=======================================-===============c==============_====,==========

du v6n c6 ph~n phan anh khoan chenh lech gitra rnenh gia va gia phat hanh c6 phi~u (k~ ca cac

tnrong hop tai phat hanh c6 phieu quy) va ce th~ la thang du duong (n~u gia phat hanh cao hon

rnenh gia) hoac thang dir am (n~u gia phat hanh th~p han menh gia)

Truong hop nh~n v6n gop bing tai san phi ti~n t~ thi phai ghi nhan thea gia tti hop ly cua tai san

phi ti~n t~ tai ngay gop von. Trong tnrong hop gop v6n bing tai san, thi v6n d~u tu cua chu s6

huu duQ'c phan anh thea gia danh gia I~i cua tai san duQ'c cac ben gop v6n chAp nh~n. D6i v6i

cac tai san vo hlnh nhu thuang hi~u, nhan hi~u, ten thuang m~i, quy~n khai thac, phat tri~n d\f

an ...chi dugc ghi tang v6n gop n~u phap lu~t co lien quan cho phep.

Vi~c Slr dl:mgv6n d~u tu cua chlt stYhiIu, chenh I~cb danh gia I~ tai san, quy d~u tu pMt tri~n d~

bo 16 kinh doanh duQ'c t11\fChi~n theo quy~t dinh Clla chu sO'huu, doanh nghi~p phai th\fc hi~n

d~y dli cac thu tI,lcthea quy dinh cua phap lu~t.

Vi~c phan ph6i IQ'inhu~n chi tl1\fChi~n klli doanh nghi~p co IQ'inhu~n sau thu~ chua phan ph6i.

MQi truong hQ'p tra c6 nrc, lQ'inhu~ cho chu sa hu:u qua mire s6 Igi nhu~n sau thu~ chua phan

ph6i v~ bim chAt d~u la giam v6n gop~ doanh nghi~p pMi thl,fc hi~n d~y du cac thu tI,lc thea quy

dinh cua phap lu~t va di~u chlnb gi~y phep dang ky kinh doanh.

12. Nguyen t~c va pblfO'ngphap gbi nh~n doanh thu, thu nb~p khac

Doanb thu Ja lQ'ifcb kinh t~ ti1U duQ'c lam tang v6n chu sa huu eua doanh nghi~p ngo~i trir pbAn

dong gop them cua cac c6 dong. Doanh thu duQ'c ghi nh~ t~i theri di~m giao dich phat sinh, khi

ch~c ch~i1 thu dlIQ'c lQ'i fch kinh t~, duQ'c xac dinh thea gia tri hqp Iy eua cac khoan duQ'c quy~n

nMn, khong phail bi~t da thl! ti~n hay se thu dU'Q'cti~n.

Doanh thu va chi phf t~o ra khoan doanh thl! do phai duQ'c ghi nh~n d6ng thm thea nguyen t~c

pho hQ'p. Tuy nhien trong mQt s6 truOng hqp, nguyen t~c pho hqp co th~ xung dQt vai nguyen

t~c th~n trQng trong k~ toan thi can Clr vitO ban ch~t va cac chuftn ml,fc k~ toan d€ phan anh giao

dich mQt cach trung thl,fc, hQp lY.Doanh tim, lai ho~c 16chi duQ'c coi la chua th\fc hi~n n&udoanh nghi~p can co trach nhi~m th\fc

hi~n cac Ilghia V1,I trong tuang lai (tnI nghia Vl,l bao himh thong thuOng) va chua ch~c Ch~ll thu

duQ'c IQ'ifch kinh t~. Vi~c phan lo~i cac khol'm HIi, 16 la th\l'c hi~n ho~c chua thl,l"chi~n khong pbl,1

thuQc va~ vi~c da phat sinh dong tian hay chua. Cac khoan lai, 16 phat sinh do danb gia I~i titi

san, nQ' pMi tra khong duQ'c coi la chua t1wc hi~n do t~i theri diSm danh gia I~i, dOn vi da co

quy~n d6i vai tai san va da to nghia VI,1 fiQ'hi~n t~i d6i vai cac khoan ng phai tra.

Doanh thu khong bao g6m cac khoim thu hQben tha ba.

Thai di~m, can ClI d~ ghi nh~n doanh thu k~ toaD va doanh thu tinh thu~ co th~ khac nhau tllY

thuQc va~ timg tinh hu6ng Cl,l th~. Doanh thu tfnh thu~ chi duQ'c Slr dl,1ngd~ xac atnh s6 thu~ phai

nQP thea lu~t dinh. Doanh tim ghi nh~n tren s6 k~ toan d~ I~p Bao cao tlUchfnh phai tuan tbu cae

Trang 6/28

CONG TY co pHAN CANGmeaVl) DAu KHI DINH vO­

THUYET MINH BAo cAo TAl CHiNH CH()N LQC

Cho kj; k€ loan kit thuc tai ngay 31 thang 03 niim 2016

Miu sA B 09a - DN(Ban hanh thea Thong nr s6200/2014/TT-BTC ngay

22/12/2014 cua ne Tai chinh)

===================================================---------------------------====

nguyen t~c k~ toan va tuy thea tirng tnrong hop khong nh~t thiet phai b~ng s6 da ghi tren hoa

don ban hang.

Doanh thu diroc ghi nMn chi bao g6m doanh thu ella ky bao cao,

Doanh thu h01;1tdQng tai chinh Iii cac khoan doanh thu tien lai, ti~n ban quyen, cb nrc, loi nhuan

diroc chia va doanh thu h01;1tdong tai chinh khac cua doanh nghiep:

Thu nhap khac la cac khoan thu nh~p nr cac h01;1td9ng xay ra khong tlnrong xuyen, ngoai cac

h01;1tdong tao ra doanh thu.

Khi co kha nang chac cb~n thu duoc cac khoan ti~n phat vi pham hop dang, phai xem xet ban

ch~t cua khmln tiSn phi;ltd~ ghi nMn phli hQ'Pvoi tung trlf<rnghQ'PC\l th~.

13. Nguyen tic k~ tmin ghl vAn hang ban

Gia v6n hang bim phan anh tri gia v6n clla hfmg hoa, dich V\l ban ra trong kyo

Khmln d\f phong giarn gia hang t6n kho duQ'c tinh vao gia v6n hang ban tren ca sa s6 IUQ'Og

hang t6n kho va phAn chenh I~ch gifra gia. tri thu§n co th~ th\fc hi~n duQ'c nh6 han gia g6c hang

t6n kho.

Gia v6n duQ'c ghi nh~ pbai d\fa tren cO'sa phil hQ'Pv6'i doanh thu pbat sinh trong kyo

14. Nguyen tic va phlf<Yugphap ghi uh~u chi phi tai chiuh

Chi phi tiii chinh bao g6rn cac khoan chi phi ho~c cac khoan 16 lien quan d~n cac h01;1td9ng dau

tu tai chinh, chi phi Chb yay va di yay v6n, chi phi gop v6n lien doanh, lien k~t,- 16 ehuySn

nhuQ'ng chung khoan ng~n h1;1n,chi phi giao dich ban chUng khoao, d" phong giam gia chUng

khoan kinh doanh, dl,l'phong tbn th<ltdAu tu vao dan vi khac, khoan 16 phat sinh khi ban ngo1;1i

t~, 16chenh I~ch cy gia h6i doai. ..

Chi phi di yay la UiitiSn vay va cac chi phi khac phat sinh lien quan tr\fc ti~p d~n cac khoan vay

ella doanh nghj~p.

Chi phi di vay pbiii ghi nh~n vao chi phi san xu~t, kinh doanh trong ky khi pMt sinh, trir khi lien

quan trl,1'Cti~p d~n vi~c dclu tu xay dl,l'ngho~c san xu~t tal san dO-dang dugc dnh vao gia trj clla

tai san do (duQ'c v6n hoa) khi co dil cac diSu ki~n quy dinh trong chuAn rnl,l'Ck~ toano

15. Nguyen t~c ghi uh~n chi phi ban hang va chi phi quau Iy doanh nghi~p .

Chi phi ban bang iii cac khoill1 chi phi thl,1'ct~ pMt sinh trong qua trinh ban san phk, hang bOa,

cung c~p dich V\l

Chi phi quan Iy doanh nghi~p la cac khoan chi phi quan ly chung cua doanh nghi~p

Cac khoan chi phi ban hang, chi phi qulin Iy doanh nghi~p kh6ng dlTQ'Ccoi la chi phi dnh tbu~

TNDN thea quy dinh cila Lu?t thu~ nhung c6 dcly dil hoa dan, chung tir va dll h1;1chtoan thea

dung Ch~ d9 k~ toan thi khong duQ'c ghi giarn chi phi k~ toan rna chi diSu chinh tong quy~t toan

thu~ TNDN dS lam tiing s6 thu~ TNDN phai n9P

16. Nguyen t~c ghi nh~n chi phi thu~ TNDN hi~11Mnh, chi phi thu~ TNDN hoan I~i

Trang 7/28

CONG TY co PHAN CANG DrCH V1) DAu KHI DiNH vOTHUYETMINH BAoc.io TAl CHiNHCHQN LQC

Cho k)) ki loan kit thuc tai ngay 31 thang 03 ndm 2016

Miu s6 B 09a - DN(Ban hanh thea Thong nr 86200/20 14/TT-BTC ngay

22/12/2014 cua BQTai chinh)

===============================================------------------------===========

ThuSthu nhap doanh nghiep thS hien t6ug gia tri cua s6 thuSphai tra hien tai va s6 thuS hoan lai.

S6 thuS hien tai phai tra duoc tinh dua tren thu nhap chiu thuS trong nam. Thu nh~p chiu thuS

khac voi loi nhuan thuan duoc trinh bay tren bao cao kSt qua hoat dQngkinh doanh vi thu nMp

chiu thue kb6ng bao g6m cac khoan thu nhap hay chi phi tinh thuS hoac duoc khliu tnr trong cac

flamkhac (bao g6m ca 16mang sang, flSuc6) va ngoai ra kh6ng bao g6m cac chi tieu khong chiuthuShoac kh6ng duoc khliu tnr.

Theo Gifrychung nh~n dAutu di~u chinh liu dAungay 15/04/2013, Cong ty duqc huang cac uu

dai d6i vo·ithuS thu nh~p doanh nghi~p nhu sau: ThuS sulit thuS thu nMp doanh nghi~p cua

C6ng ty la 10% trong 15 nam duqc Hnh lien tl,lCtir nam diu tien doanh nghi~p co doanh thu tir

ho~t dQngduqc hucmg uu dai thuS va 25% trong cae nam tiSp theo. Mi~n thuS 4 nam, giam 50%

s6 thuS phai nQPtrong 9 nam tiSp thea duqc tinh lien tl,lCtir nam diu tien doanh nghi~p co thu

nh~p chiu thuS ill dlJ an diu tu; truoog hqp doanh nghi~p kh6ng co thu nh~p chiu thuS trong 3

nam diu, kS tir nam diu tien co doanh thu tir dll an dAuttr thi thai gian mi~n thuS, giam thuS

duqc dnh tir nam thu ttr. Day la nam diu tien c6Iig ty ap dl,mgmtrC lai sufrtuu dai 10% va duqc

giam 50% 86 thuS phai nQP.

Vi~c xac dinb thuS tbu nb~p cua C6ng ty can cu vao cac quy diflh hi~n hitnh v~ thuS. Tuy nhien,

nhung quy dinh nay thay d6i thea tirng thai ky va vi~c xac dinh sau cung v~ thuS thu nb~pdoanh

nghi~p tuy thu9c van kSt qua ki~mtra cua co quan thuS co thim quy~n.

ThuS thu nb~p hoan l~iduqc Hnhtren cac khoiin chenb I~chgifra gia trj ghi s6 va co sa tinh thuS

thu nh~p cua cac khoan ml,lcUti san ho~c c6ng nq tren bao cao tai chlnb va duqc ghi nh~n thea

phuong phap bang can d6i kS toanoThuS tbu nh~phoan I~iphai tra phai duqc ghi nh~ncho tAtca

cac khoiin chenh l~ch t~m thai can titi san thuS thu nh~p hoan l~i chi duqc ghi nh~n khi ch~c

ch~n co du lqi nhu~ tinb thuS trong ttrong lai d€ khAutrir cac khmin chenh I~chtlPJ1thai.

ThuS thu nh~p hoan I~i duqc xac dinh thea thuS suAtdlJ tinh se ap d\lng cho nam tai san duqc

thu h6i hay nq phai tra duqc thanh toanoThuS thu nh~p hoan l~i duqc ghi nMn van bao cao kSt

qua ho~t dQngkinh doanh tru·truo·nghqp khoan thuS do co lien quan dSn cac khoan ml,lCduqc

ghi th~ng van v6n chu sa huu. Trong truang hQ'Pdo, thuS thu nh~phoan l~i cling duqc ghi th~ng

van v6n chu sa hfru.

Cong ty kh6ng trich I~pthuS thu nMp doanh nghi~ptrong ky do Cong ty kh6ng co thu nh~Pchiu

thuS. Tai san thuS thu nh~p hoan I~i lien quan d~n kboan 16 chiu thu~ mang sang va cac chenh

I~ch~m thai khac kh6ng duqc ghi nh~ do kh6ng ch~c ch~n se co the Slr d1)ngduqc trong tuang

lal..

v- THONG TIN BO SUNG CHO cAe KHOA.N MUC TRiNH BAy TRONG BANG CDKT

Trang 8 /28

1/1

""c-eo.cc.eo

""c:5""c"..!='

·cI ~......" =.c" .." """ =" .a" =" 1:"""""""

i'="..E::!~

>-,~ \Qc;:) ......,

.~0~...I::

:::> )~

s:.,<:r; IV)Q

~0 =:::>. Co '!~

,~ s: ....>- .~ I)IJ

::r: ~..s:: =.....

~U ......,....... ~ IV) "0Q '~ -6-' I)IJ

0Eo..; =C ~ 0

.~ !:I.'~

._ ....U ~. =U ...... ,~

Z C '-' 0'~

';:::i -=.,<:r; ..s:: ..:I:i.~ .._::r: ..... C,j

~'~~ ,~

0... ~ ("I

'0 s: ,~

U ~'~ ~-2 =:>-< ,(~

f.... '~ E=f--<"~e ~Z @ 0 .....

<0 ..s::U \.)

8~=

.....-'"-=c,..

.~c'...I-

CONG TY co PHAN CANG DICH V1) DAuKill ViNH vnTHUYETMINH BAocia TAl CHiNH

Cho kj; kJ todn kJt thuc tai ngay 31 thang 03 niim 2016

M~u sa B 09a - DN(Ban hanh theo Thong nr s6200/2014/TT-BTC ngay

22/12/2014 ella B(>Tili chinh)=====================-=============.===="================---------------------~------

2. Cac khoan diu tu' tai chinh

Cutii nam {>liunamCbli'ng khnan kinh doanh

Gia gac Gia trj Gia gac Gia trj0., phongbQ'PIy

D., phOnghQ'Ply

- T5n'\ gia tri c6 ph~u

+Chi tet

+Chjti~t

- T5ng gia tritrai ph~u

+Chi tiet

+Chiret

- Cac khoan d§u tu khac

- Ly do thay d5i voi tung khoan d§u tu/loa: e5 phit\u, trai phit\u

+V~ s5ltt(Jng

+V~gill tr!

CUfli nam Diu namDliu tu: nlim gifr d€ n ngay dao han

Gill gac Gili trj Cia gAc Gia trjghis3 ghis3

- Ngan han

+Tit\n g(ri co kYhan

+ Trai phit\u

+Cac khoan dau tu khac

- Dai han

+Ti~n glri eo ky h(ln

+Tnii phi~u

+ Cae khoan d.1utu kMt

Cuai nam DliuniimDliu hI' gop van val) dO'IIvi khac

Gia gac 0., phOng Gia hi Gia gac Gili trjhQllly

0., phOnghQllly

I)§u tu gop v5n vaP Cong ty C5 ph.1nd~u tu xily l~pD.1u khf Duyen Hai 37.500.000.000 (7094735616) 30.405.264.384 37.500.000.000 (6.338.584,061) 31.161.415,939

3. Phii thu khaeh hang

Trang 10/28

CONG TY CO PHAN cAN-G DlCH Vl) DAu KHI niNH vOTHUYET MINH BAO CAO TAl CHiNH

Cho kj;k€ toan kit {hue tai ngay 31 thang 03 nam 2016

Miu sA B 09a - DN(Ban hanh thea Thong nr s6200/2014/TT~BTC ngay

22/12/2014 cua BQ Tfti chinh)

================"=================.===============.===================.===============

Phai thu cua k hach hang nglin hanCuBi nlim Diu nlim

Gia tr] Tj If Gia tr] Tj If+ P~iii thu cu~ kha~h ha!l~ __I~_I!~ b~n_£6 lien quan ....- .... _"r ..., ..... -CN Cong tyCP container VN-XN Cang Viconship 9.554.596.235 13,18% 15.850.750.680 24,92%Ngan hang thuong mai eli phan Dai Chung Vi~t Nam- 3.586.820 0,00% 3.515.300 0,01%Chi Nhanh Hai Phong

+ Phai thu cua khach hang khac

Cong ty CP Hang hai VSICO ]0.311.265.945 14,23% 8.792.106.192 13,82%Tling Cong ty tharn do khai thac Dilu khl-D'A: HD chia

18.402.689.302 25,39% 18.252.322.314 28,69%SPDK cac t.e 102/10&106/10T6ng Cong ty tharn do khai thac DAu khi (Lo 103-107) 13.321.330.463 18,38% 13.321.330.463 20,94%CN TCty CP khoan va DV khoan DK - XN DR khoan 16.989,690.310 23,44% 5.506.496.624 8,66%Cac khach hang khac 3.884.476.669 5,38% 1.890.016.459 2,96%

Tang d)ng 72.467.635.744 100,000/0 63.616.538.032 100,00%

(

Phal thu cua k hach hang dai han

Chi ti8t

CuBi Dam Diu nlim

Gia tr] Tj If Gia tr]

o

Tj If

Chi ti8tCac khaeh han khac

T3ng.c{lng o 0,000/0

4. Phiii thu khac

Phiii thu ngin h~n khac

Phiii thu vb e6 hftn hoa

Cu8i nam DAu DamGid trj D",·phimg Giti tri Dr,rphong

15.000.000.000 15.000.000.000

Cae khoim chi ho 422.754.2922.967.612.080

928.118.1972.214.339.833

TaDg cQng 18.390.366.372 18.142.458.030

Phiii thu dai h~n kbac

Phai Ihu vb ea hAnhoa

CuBi Dam Diu DamGiti Ir;

o

Dr,rphOng Gia tri

o

Dr,rplzOng

Cae khoiin chi hQPhai thu khac

Tang ci}ng

Trang 11 /28

CONG TY CO PHAN cANG nrcn vu DAu KHI BINH vOTHUYET MINH BAo CAO TAl CHiNH

Cho kY k€ todn kit thuc tai ngay 31 thdng 03 nam 2016

==============================:;:::======,==============-------------------------------

M~u sa B 09a -DN(Ban hanh theo Thong nr s620012014/TT-BTC ngay

22/i2/2014 cua BQ Tai chinh)

5. Tai san thi~u chiYxu Iy

Cu8i nam D§u hamDanh mucSalu(1ng Giti tri Salu(1ng ou tri

Ti@nHang t6nkboTSCDHi san khac

~Tong ci}lJg

J.6. Nqxau

7. Hang tAn kho

Himg tan kho sa dlr diu nllm

8. Tai san d{Ydang dai h~n

Trang 12! 28

CONG TY CO PHAN CANG DICH Vl) DAu KHI DINH vDTHUYET MINH BAo cAo TAl CHiNH

Cho ley kd todn kit thuc tai ngay 31 thang 03 ndm 2016

M~u s8 B 09a-DN(Ban hanh thea Thong nr s6200/20 14/TT -BTC ng;'ly

22/12/2014 cua Be>Tid chinh)========="================-===============-========.======-.------------------.=----~---

Giil trj co th~ thu h6i Gia hi co th6 thu h6iGillg6c

9. Tai san c8 djnh hii'u hinh

Trang 13/28

Giag6c

'"..:..c~ ~

..cU ,5~..c

i'':I..c

.>,

c...! ~~.Q :I.. cr:; S·fo< ~

:I''tI

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CIJIC<0-U

1l)J.r.l I-t ....III If)

11;0III If)-t"':do"" ....00 codo...

III If)-t ....III If).t..tIII If)-t ....doeo!'l ('Ido...

0'\ I 0\ I...00 cot-= t-=I"- I"-,..,,..; ,...,

10 \0"" ....

I"- I"- •-t ....M,,!,..;,....1'1('1I"-t'-t-= l"­eoeot-= t-=

r;l(;!...00 coIII If)-t ....iii If)10\0

-t .......\Q~

~~e~r<l,..,,...,'"\0\0...iN

0000-t ....oo~,..;,...,,...,,...,,...,,...,iii If),...,,...,\O~...i('l

0\'0\ I... ....00 cot-= t-=I"- I"-

,...,\0....

~ $10 CIIt'i 00~ ~... ~c\ 1!111!'1 \0... CII...i iii10 10,..., ,...,

;C

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---"<t,......,

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ar"l I

t:: ""~.)1:::$l:::

"~ ""Cl ::z:: a~. Co,~ l:::> .~ '.1:::$

::r:: U isu -._. ...... ""Cl '~ ,S0 ~Z C .~.

.~ '~ ._U 1:::$.

U .....C '-l'z '-:t:: ';::S

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<J

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..cU .=IJ'J ,..,~ ..c

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.;.., r-, "to ""10 r-, "to= 00 -.; a:so ,'" co ~ r-,6 r--, ......- to..: lei 00(4.) =. ...... "to

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~c=."C

·1-:::

co r-, r-,;; ...... -. ~r-, 0.- lei ."" ""C(~.,(,; ... -. c:,

0. r--, ......-e -.; -.; 00c = ao ;g c:,(~.

,,4.) ... ...<= ;.., "" 00 -.;00.t)I) = "to "" N= I-

9 ....----= If)..c~ .......0/)

1a"to ...~co ......

"to 10cJ' a lei:so ?2 0.oQ ""E ....

~ ~"4.);..,... ..c -. ""~ .... 00. oQ... ......

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.a ..0'<0 =u -= '0;:I a u r::: u,!:l ..c .a,<~ :a ..a..c ..:.:: til

-= u ~Bu ;:I ;>r::: 'oU c:. ,!:l Oll:,0' u -= =-'0 oU -<<<I -= !:lU ';:1 {i<0 u .5. ..cu

,<~ =E -<0 "0r::: >«1 -5 "0 -.«1 U "0

'" r::: u -=:.§ 0: 00 .a 0"<0 r:::'<<<1 .::1 «I-= ::I '" ..coU u U "0'::1

"0 :.§. 'oU ;.§ ,,(fJu "0-«I -5 .. -oU -='5b bIl = ..c ~'5b ..:.::,0, ~~ 'oUr::: = u ..c ;> = "0(0) .::1 "E· .a <OJ ,=.., "0 ::I ;..,)~

bb5b~ -«I '!:l. 0 5b _go' -=(:5 -= -= = <JZ -= .. ..c ..:.:: Z .~~

r::: ~ .5. u '<0> :a , -oU , ::l .!:l> "0 U U til

c:, 10 co 10 ""c:, CVj ~ ..... -.<J c:, ... co c:,.::1 0; "" a '* 0;;; l: CVj ~ & "" c:,

'::I "" ... co.<J c lei "" C "" "",oj '(G> co 0. 10 CVj ~..c ~ '" "" ""z - ""(<<I'..,fa "0 g .g -'<0 .s ~

<<<I.IJ'J u ..c -5 ;>= til d' g(0 .§ ,a .5. ·<OJ ;B .:;,u 12' =C/) en "0 .s 12· u :I:.a u ~B= '<0 oU .«1

E'" -::I 12' u r::: •.;:1u ..c

..c (<<I u Z ~5'n:§ oU .a en \0 -;:Ic.. '.::1 -=C;) U til = - oU o.oU .;.., -::I 0 c:. .::1'::1 :I1 12' u «Iu ::l. -;.., -= C";l .;.,_ .0

0- ;:I c.. ::I \0 Oll.;.., 0- oU U - 0- -::I 'E .;.., .::1 -::I -;., 0 = ~0- "Co, ;:I u ..c ;:I 'E t:! '0 :5..c ::I 0- c.. 0- :l2 E~o,fa -'0 -u '.:! ..:.:: ';" ..c::l :.§.

>~ .a -;., ;., aJu ..c ..c ;., ::I ;:I .«1.-«I .... !2 0- -= = 0- r::: -5'5b -2 :5 = ,a 'E = - :5·0 = r::: = -<0

5 -= til ~(a.>= :2 :::Eu ·0 ..c '0 .S :::E ·0. 5<0 :5 E E a '-'

;., ::I °E" ..c .g ..c u ,a0 .5 (3) .;:15b ,!:l d :~ :::E g -5 g -= «I g t:..c -5 ..c .5.5 til;z: -= " ..c 0 :I: -= .5 :I: "0 ::I:l c =.5. '<0 .s. «I ;Ej '<0 "0 ·0, -5 , -= , :::E , "0 5 ,:i2 a"0 "0 - -= u

11IIIIIIIII

IIIIIIIIIII

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~..,..,'"''lOt'!e)NNNr-;r-;... ..,Ill'"..,

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)1

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=I I

CONG TY CO PHAN cANG DlCH vu DAu KHi DINH vOTHUYET MINH BAo cAo TAl CHiNH CH()N L()C

Cho kj; k~ loan kit thuc tai ngay 31 {hang 03 nam 2016

Miu sAB 09a - DN(Ban hanh thea Thong ttr s6200/20 14/TT-BTC ngay

22/12/2014 cua B<)tnrong BTC)

==============================================================================--=-

11. Tang giam tai san c6 djnh thue tai chinh

12. Tang ghim bit dQng san dAu tir

13. Chi phi tra truce

Oil an

8& duocu&i 8& diu nam

1.629.442.373 821.829.611

1.132.579.898 1.268.582.379

-::::-,1-

8& duocu&i ky filly 8& diu Dim~

116.771.749.091 117.710.932.061 .t~

3.027.002.085 3.051.347.946 ...~

2.177.355.6341.026.666.666627.832.890

Chi

dllt thue tai KeNDinh VG

+ Gia tr]

+ Sua chua nha diSu hanh+ Planeraty Gearbox+ KMc

1.444.390.470

Phan leal theo ban chit

Chi TSCD

2.221.272.299345.290.835

36.084.851 47.839.7021.408.305.619 297.451.133

225.197.7242.387.464.720

14. Tai san khac

15. Yay va nQ' thus tai chinh

Trang 17/28

IIIIIIIIII

IIIIIIIIIIIIIII

00N-00.......

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y~Iii

CONG TY c6 PHAN CANG D1CHVl) DAu KID DiNH vu M§.usaB

THUYET MINH BAo CAD TAl CHiNH CH()N L()C (Ban hanh thea200/20 14/TT

Cho kY k&todn kit thuc tai ngay 31 thang 03 nam 2016 22/1212014 cua

=========.===============================-===========--------,==-------

16. Phai tra ngtrOi ban

Phili hi ngU'o; ban ngAn h~nCu8inam D~o

Gid Iri Ty I? sa co khd ming Iril n{l' Gw Iri TyCong ty CP B5u tu va Phat tri~n Cang Dinh Vii 344.497.994 0,82% 344.497.994 387.725.552Cong ty C6 ph5n ThulJng mai HP 485.259.205 1,15% 485.259.205 1.075.459.656Cong ty CP thulJng m~i va Logistics. A Chao 497.575.417 1,18% 497.575.417 995.759.148KlROW ARDELT GmbH O. 0,00% 0 0Congty CP thi~t Iii conI'. ngh~ MIPEC 0 0,00% 0 0Cae khach hilOgkhilC 40.921.635.402 %,85% 40.921.635.402 43:415.266.984 9

Tang cqng 42.248.968.018 100,00% 42.248.968.018 45.874.211.340 100,

Phili Ira ngU'oiban dili h~nCuai Dam D~u

Gw Iri Tyl? sa co kha nallg Ira 11(1 Gid Iri Ty

TAng cqng ° 0 0 °sa nQ'qua h~n chea Ihanh loan

CuAinam DAuGw Iri Tyl? sa co kha nang Ira n(1 Gw Irj Tj

Cong ty CP thulJn!',m~i va xay dl!ng PhulJng Nam 21.535.000 0,10010 21.535.000 21.535.000Cong ty TNHH SX XD Phij Qui 21.436.569 0,10% 21.436.569 21.436.569Khu dicb '1\1 D~u khi Lam SlJn 0 O,OOOA; 0 0Cty TNHH sua chua Tau va elI'UhQHang Hili B~n D¥P 0 0,000/0 0 0Cong tv CP B~u tu va Phat tri~n Cang Binh va 0 0,00010 0 0

Cae khaeh hang khae 21.730.443.640 99,80% 21.730.443.640 8.486.704.756TAng cqng 21.773.415.209 100,00% 21.773.415.209 8.529.676.325 0,

Phili tra nguo; Mn Iicae ben co lien quanCuMnam DAu

Gia Iri T"ie Sa co kIll) IUlllg Ira 11(1 Gia Iri 7)1Y.Cty c& ph~n D5u Iu Xay lApD§u khi Duyen Hai 0 0,00% 0 0

Tang CqDg 0 0,00';' 0 °

Trang 19/28

09a-DNThong nr s6-BTC ngayBe>Tai chinh)

-=============

namI~ sa co kha niing Ira 11(1

0,85% 387:725.552234% 1.075.459.6562,17% 995.759.1480,00010 0O,OOOA; 04,64% 43.415.266.984

00% 45.874.211.340

If sa co khd niil'g Ira 11(1

II

Dam

° °/)~

.~

namIf sa co khiJ nang Ira n(1

0,25% 21.535.0000,25% 21.436.5690,00010 0O,OOOA 00,00010 0

8.486.704.75650% 8.529.676.325

If sa co.kl,d nang Ira n(1

° °

IIIII

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IIII

00IINII =- --II c~.

0II ~II

""' NIIb/}II0

II('j

II

~II =-<o-Il FII ,,'"

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1::J>::r:,~ u '0~ C· ......."'~ ~ <:::>

~ ~<""l~C· 'I:::>:::J a ::::

CJ_/~ <V) 'ba,~

a l:I:::J- ~ =,('S> 'I:::> .=

~...s:: II Z::r: .._

IIU ....... II Q..

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CONG TY co PHAN CANG D1CH V1) DAu KHI DiNH vDTHUYET MINH BAo cAo TAl CHiNH CH()N L(JC

Cho kj; k€ toan kit thuc tai ngay 31 thang 03 ndm 2016

M~u sa B 09a-DN(Ban hanh thea Thong tu s6200/2Q14!TT-BTC ngay

22/12/2014 cua BQ Tai ehinh)

=============.=======;::.=====================-================~===========.============

18. Chi phi phai tra

nao vet tnroc ben du tau PTSC Dinh Vii

19. Phai tra khac

Trang 21 /28

CONG TY co PHAN CANG D1CHV1)DAu KID DiNH VCJ

THUYET MINH BAo ceo TAl CHiNH CHf)N Lf)C

Cho kY ki toan kit (hue taingay 31 thang 03 ndm 2016

Miu sa B 09a-DN(Ban hanh thea Thong tu sA200/20J4/TT-BTC ngay

22/12/2014 cua B{>Hj chinh)

=========================================-=====-==--------=---=,=--==================

20. Doanb thu chua thvc hi~n

21. Trai phi~u phat hanh

22. cA phi~u 11U ciii phan lo~i la nQ'phai tra

23. DY'phimg phai tra24. Tai san thu~ thu nh~p hoan l~i va thu~ thu nh~p hoan I~iphai tra

.J

Trang 22/28

IIIIIIIIIIIIIIIIIIIIIIIIIIilIIIIIII

IIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIII

00III~MM~..,...00~.....,

~ ~, ~ 'l)

00 10Ofl 0Ofl ('I

C'l 1001 00":0C'l OflC'l

~ ~, 'l) C'l

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CONG TY co PHAN CANG D1CHvu DAu KHI DlNH vOTHUYET MINH BAO CAO TAl CHiNU CHQN LQC

Cho kj;ki loan kit thuc tai ngay 31 thang 03 ndm 2016

Miu sA B 09a - DN(Ban hanh thea Thong tu s6200/20 14/TT-BTC ngay

22/12/2014 cua B<) Tai chinh)

====-===============================================================.===============

Cac giao djch v~ v8n vai cac chii SO' hu'u va phan ph6i ca tu'C s6 dir cutH ky nay S8 dAu nam

....V

V6n dciu illcua chu sa hiru~(

_ __ ..,., __ ,_. __ ..~ .._.M~.~,-_~~~_ __;,.._,.""',,;;_.__ ,., ~"..-..~..•,~._~_"..... .. --_ --' _ _,_.,.,......,_.. _.= ,.(__,._,._.~~__ ._.,tr<~~~.

••__ .._ ~--- _ •.••_ ••-••-._._-- _._ ,._ •••« _,., ,,, "..~-.-.'.".~' - -.----- ..-

+ V6n gop tang trong IcY.~ , ,., - -"- ..-..-.,.., _ .._- ,•...

400.000.000.000400.000.000.000

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C6 nrc, Igi nhuan duoc ehia diroc chia 0

ce phi~u40.000.000 40.000.000

S8 dtr cutii ky nay s6 dAu nsm

S6 hrong e6 phieu dang hru hanh 40.000.000 40.000.000_. _ ..~...~_._"'.'-- ..._ ........•_...,_.",""""""'.,,~ ,_w-.~.._,_-.- ...'v ..•~, ~w.w.,;,.. __ '.~~.I~~_ ·w·..~ .......I'1.,.,y~~- .......•",_, _ .. _-" u,,·_.. ··~·····y"'_

+ C6 phi€u phi>thong 40.000.000 40.000.000----~--------~~-----------------Io 0.~-- .-~+-.--~-----~ ..--"~..--. ,,-~·~~---I

.~6I~~f?.~~.phi€u d~_~.~Il~eon¥.~~~.ng .

.~ ciJ p~i~~"P~~~~.?..Il~ _.... . _ ..+ cs uu dili

••• _ _ ••• _ •••••••••••••••• _"" .. _ ••• :, y.- ~,.M ••, •• ,.;.,,,.,.';..,_,, __ __ _ _

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o

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........-.~ ......

o

26. Chenh I~eh danh gia l~i tid san

21. Chenh I~eb tY gia

28. NguAnkinh phi

29. Cac khoan muc ngoai Bang din dBi k~ toan

Khoan mue sa dir dilu nam

o

o oTai san thue ngoai: Tang s8 ti~n thue tai thi~u trong tU'o'ng lai cuahQ'P dang thue ho:)t dQog tai san khOng huy ngang theo cac thai hl}n:

- Tren 01 nartl d.&n05 nam- Tu 01 nam trcr xu6n

- Tren 05 nam

3.680,23 3.683,53

Tai san nh~n giii' hqNgol}i tf cac IOl}i:

o o

Dollar My (USD)274,92 274,92Euro (EUR)

Dollar Singapore (SGD)YenNh~t (¥)Dollar Dc (AUD)Bang Arih (£)Dollar Canada (CAD)

oNet kh6 doi dii xu' Iy:

Trang 24/28

CONG TY co PHAN CANG D1CHvu DAu KID DINH vOTHUYETMINH BAO cio TAl cHiNH CH(JNL(JC

Cho kY ki loan kit thuc tai ngay 31 thang 03 nam 2016

M~u s6 B 09a -DN(Ban hanh thea Thong ill56200/2014/TT-BTC ngay

22/12/2014 cua Bo Tai chinh)

==========================.===============================.=========================

VI- THONG TIN BOSUNG CHO cAc KHoANMVC TRiNH BAy TRONG BAo cAo KQHI>KD

Don vi tinh: i16ng

1. TAngdoanh thu ban hang va cung cip djch vy (Ma s6 01)

-7

2. Cac khoan giam trir doanh thu -13. Ghi v6n hang ban (Ma s6U)

4. Doanh thu hoat dQng ta.i chinh (Ma s6 21)

5. Chi phi tai chinh (Ma s6 22)

6. Thu nh~p khac

Trang 25/28

CONG TY CO PHAN CANG DlCH V1) DAu lOll DiNH vOTHUYETMINH BAo cia TALCHiNH CH(JNLQC

Cho kY k€ toan kit thuc tai ngay 31 thang 03 ndm 2016

M~u s6B 09a-DN(Ban hanh thea Thong nr s6200/2014/TT-BTC ngay

22/12/2014 cua Be>H.i ehinh)

====_=====.===-=============================.=.========================================

7. Chi phi khac

8. Chi phi ban hang va chi phi quan Iy doanh nghi~p

9. Chi phi san xuit kinh doanh thewy~u ta

Trang 26/28

.:

-}

CONG TY CO PHAN CANG D1CH V1) DAu KHf DINH vOTHUYET MINH BAO cso TAl CHiNH CHQN LQC

Cho kY ki toan kit thuc tai ngay 31 thdng 03 nam 2016

M~u sB B 09a -DN(Ban hanh thea Th011gtu s6200/2014/TT-BTC ngay

22/12/2014 ella Be>Tai chinh)

================================='===================.==============.=.===============

10. Chi phi thu~ TNDNhi~nhanhQuy I Loy k~ tir d§u nam to; cu6i quy

Nam tnr6'c

4.96.712.205

Chi phi thu~ thu nMp doanh nghi~p hi~n hanh

f)~u chinhchi phi thu~ thu nh~pdoanh ng~p cua cac

262.401.211

N am nay N am tnrec Nam nay

Chi phi thu~ thu nh~pdoanh ngh~p tinh tren thu nh~pchillthu~nam hi~nhanh 496.712.205 262.401.211

Tang chi phi thu~ thu nh~p dnanh nghi~p hi~n hanh

11. Chi phi thu~ TNDNhoan l~i

VIT-NIIUNG THONG TIN KlIAc1. ThOng tin ,,~cae ben lien quan

496.712.205

496.712.205

262.401.211

262.401.211

....

~yNMai quanhf

Chi nhAnhT6ng Gong Iy C6 ph~nDch If\IKy Ih~t DAu khi Vi~t Nam - Cong Iy CangDch vuDAukhiThuoc T6ng Cong Iy Ce, phin Djch V\l Ky thu~tDAu khiV~tNam

Chi iIhlinh T6ng Cong Iy C6 phi" "DjchV\l Ky Ih~1 Diu khi Vi~t Nam - Cong Iy Djch VIIDAu 1m!8a N5ngThuQcTong Cong Iy C&phin Djch V\l KY thu~tDAu Imi V~t Nam

Congly TNHH MTV Djch If\IKhAosat va Cong trlilh ngam PTSCTbu(ic T6ng Cong Iy C6 phAnDjch V\l Ky th~tD5u k:hl V~tNam

CN Tang Cong ty C6 ph~n DVKT D5u 1m!V~t Nam-Cong Iy Tau Djch V\lDau khiThuQcT6ng Cong Iy cb pMn DjchV\l Ky th~tDau khi V~t Nam

Giao diclr vm elk ben co lien quan

Con

Niim/lay

4.631.598.416 3.909.114.2814.726.778.743 3.606.414.16115.5.61.000.000 14.500.000.000

Djch V\l Dfiu khf9.553.551

S6 lUyki lirddu nam lai cu6i quy nay aU(lc trinh bay thea s6 Imac Ihui

1.680.158.0163.272.728

234.308.00010.025.671.048

250.000.00018.720.527.261

76.636.364

Cuai quy /lam /lay Sadau niim1.690.270.681 2.390.305.51015.000.000.000 15.000.000.000149.445.282.431 157.151.932.43120.9&4.450.952 22.162.258.805

3.586.820 3.515.300867.961.564 802.541.667

9.554.596.235 15.850.750.6802.015.402.982 1.781.094.982

sa dlt VOl cae ben co lien quail

ATM)

Trang 27 /28

CONG TY CO PHAN CA.NG DlCH vu DAu KHI BINH vu

THUYET ftlINH BAo cA0 TAl CHiNH CH()N L()C

Cho ky ki toan kit thuc tai ngay 31 {hang 03ndm 2016

M~u sa B 09a - DN(Ban hanh thea Thong tu s6200/20 14/TT-BTC ngay

22112/2014 cua Be>Tai chinh)

===========.================================.=====-=====-----------------------------

2. Cong cu tai chinh

H~ s& don bfty fai chfnh 31103/2016 Nam 2015

Cac khoan vay 150.972.282.431 159.131.932.431Ti6n va cac khoan nronz duong ti6n 34.810.639.175 60.116.784.072

No thuan 116.161.643.256 99.015.148.359

V 60 chu sa htru 457.437.098.018 448.064.477.242

Ty l~Nq thuinIV6n chu sa htru 25% 22%

tai chlnh 31 Nam 20150

45. 74.211.3401.571.822.958

013.073.355.1 7.058.222.941

97.000.000104

13 141.

Ngwoo l~p bi~u(Ky, ho ten)

K~ toan tr1f(Yng(Ky. ho ten)

Luong Quae Phuong

Trang 28/28