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TONG CONG TY CO PHAN DICH VU TONG HGP DAU KHI BAO CAO TAI CHINN RIENG GOA NIEN DO CHO KY 6 THANG KET THUC NGAY 30 THANG 6 NAM 2014
Transcript of TONG CONG TY CO PHAN DICH VU TONG HGP DAU KHI …static2.vietstock.vn/data/HOSE/2014/BCTC/VN/QUY...
TONG CONG TY CO PHAN DICH VU TONG HGP DAU KHI
BAO CAO TAI CHINN RIENG GOA NIEN DO CHO KY 6 THANG KET THUC NGAY 30 THANG 6 NAM 2014
TONG CONG TY CO PHAN DICH VU TONG HO'P DAU KHI
BAO CAO TAI CHiNH RIENG GIO'A NIEN DO CHO KY 6 THANG KET THUC NGAY 30 THANG 6 NAM 2014
NOI DUNG TRANG
ThOng tin ye doanh nghiep 1
Bao cao cua Ban Tong Giam clOc 2
Bao cao soat >cat dia kiem toan vien 3
Bang can idol ke toan rieng (M5u sO B Ola - DN) 4
Bao cao kat qua host clOng kinh doanh rieng (Mau sO B 02a - DN) 7
Bao cao Iu'u chuyen tien to rieng (M5u so B 03a - DN) 8
Thuyet minh bao cao tai chinh Nang gii:ra flier) do (Mau so B 09a - DN) 9
TONG GONG TY CO PHAN DICH VU TONG HO'P DAU KHI
THONG TIN VE DOANH NGHIBP
GiAy chOng nh4n (fang ky doanh nghiep S6 4103005338 do So, KO hoach va flau Tu' Thanh oho HO Chi Minh
cap In dau 29 thang 9 nam 2006 va Giay chivng nhan clang ky doanh nghiep thay doi In thiv 15 ngay 21 thang 10 nam 2013.
Hei long Quail tri
Ban Kiem soat
Ban TOng Giam doe
Ngtroi dai dien theo phap luet
Try chinh
Ong VO Xuan Lung Ong PhUng Tuan Ha Ong Pham Quang Huy Ba Le Thi Chien Ong VO Tien Ding
Ong Tran Minh Hoang
Ong Le Anh QuOc Ong Nguyen Cao Ky Ong Pham Thanh Tuan
Ong Phiing Tuan Ha Ong VO Tien Duiceng Ong Nguyen Xuan HUng Ong Bill Anh Dung Ba Pham Thi Wong Bier) Ong Nguyen Thanh TC,
Ong PhOng Tuan Ha
Chu tich Thanh vien Thanh vien Thanh vien Thanh vien (BO nhiem ngay 16 thang 4 nam 2014) Thanh vien (Mien nhiem ngay 16 thang 4 nam 2014)
Truang ban Thanh vien Thanh vien
Tong Gam doe Ph6 TOng Giam dOc Ph6 Tong Giam dOc Pho TOng Giam doe Ph6 TOng Giam dOc Pho TOng Gam dOc
Tong Giam dOc
Lau 6, TOa nha Petro Viet Nam, SO 1-5 Le Duen, Phuifyng Ben Nghe, Quan 1, TP Ho Chi Minh, Viet Nam
Kiem toan vien Cong ty TNHH PricewaterhouseCoopers (Viet Nam)
1
T at Ban Tong Gam Ilk 00452
TONG CONG TY CO PHAN DICH VU TONG HO'P DAU KHI
TRACH NHIEM CUA BAN TONG GIAM DOC Bei CAC BAO cAo TAP CHiNH RIENG GIU'A NIEN DO
Ban Tong Giam dOc chiu trach nhiem 15p cac bao cao tai chinh rieng giCra nien dO cua TOng Cong ty CO ph5n Dich vu TOng hop Dau khi ("TOng COng ty") the hien trung thcrc va hap ly tinh hinh tai chinh cua C6ng ty tai ngay 30 thang 6 nam 2014 va ket qua hoat dOng kinh doanh va kru chuyen tien cua k9 sau thang ket thUc vao ngay neu ten. Trong viec soan 15p cac bao cao tai chinh rieng giCra nien dO nay, Ban TOng Gam dOc duiac yeu cau ph5i:
• chon cac chinh sach Ice toan phi:1 hap va ap dung mot cach nhe't quan; • thu'c hien cac xet (Joan va vgc tinh mot each hap ly va th5n trong; va • soan 15p cac bao cao tai chinh rieng giCra nien do ten ca so' dan vi hoat dOng lien tuc khi khOng
thich hop de cho la TOng C6ng ty se tiep tuc hoat dOng.
Ban TOng Gam dOc dm Tong Cong ty chiu trach nhiem bao dAm rang cac s6 sach ke toan dOng den da &vac thietl5p va duy tri de the hien tinh hinh tai chinh cua TOng COng ty vai dO chinh xac hap ly tai moi thai diem va de lam co, s& soan 15p cac bao cao tai chinh rieng giCra nien dO tu5n th0 theo the dO ke toan du,gc trinh bay & Thuyet minh s6 2 cua cac bao cao tai chinh rieng giCra nien (50. Ban TOng Giam dOc cua C6ng ty cOng chiu trach nhiem dOi v&i viec bao ve cac tai ski cua TOng C6ng ty va thuic hien cac bien phap haply de phOng ngira va phat hien cac gian 15n va cac sai sot khac.
PHE CHUAN CAC BAO CAO TAI CHINH RIENG GIU'A NIEN DO
Theo day, chi:mg tOi phe chuk cac bao cao tai chinh rieng giCra nien 1116 dinh kern trang 4 den trang 38. Cac bao cao tai chinh rieng giCra nien dO nay ph5n anh trung thvc va hop ly tinh hinh tai chinh cua TOng C6ng ty tai ngay 30 thang 6 nam 2014, cOng nhu' ket qua hoat dOng kinh doanh va lu'u chuyen tien tle,cua ky sau thang ket thUc cur-1g ngay neu tren phO hap vai cac Chun mgrc Ke toan Viet Nam, Che dO Ke toan Doanh nghiep Viet Nam va cac quy dinh phap ly co lien quan den viec 15p va trinh bay bao cao tai chinh rieng giCra nien do tai nu'ag CHXHCN Viet Nam.
Phung Tuk Ha Tong Giam doc
TP. HO Chi Minh, nu,gc CHXHCN Viet Nam Ngay 13 thang 8 nam 2014
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111. pwc
BAO CAO KET QUA CONG TAC SOAT XET CAC BAO cAo TAI CHINH RIENG GIU'A NIEN DO GU'I CAC CO BONG VA HOI BONG QUAN TR! GOA TONG CONG TY CO PHAN DICH VU TONG HO'P DAU KHI
Chung tOi da thu,c hien con? tac scat xet cac bao cao tai chinh rieng giCra nien dO kern theo cua T6ng C6ng ty CO phan Dich vu Tong hap DAu khi ("TOng COng ty") duvc lap ngay 30 thang 6 nam 2014 va duvc Ban Tong Giam doc cua TOng C6ng typhe duyet vao ngay 13 thang 8 nam 2014. Cac bao cao tai chinh giCra nien c10 nay bao 96m bang can doi ke toan tai ngay 30 thang 6 nam 2014, ket qua hoat dOng kinh doanh va chuyen trail to cho kjr 6 thang ket thuc vao ngay n'eu tren cung cac thuyet minh ,bao cao tai chinh bao gOm cac chinh sach ke toan chu yeu trang 4 den trang 38. Ban T6ng Giam d6c cua Tong C6ng ty chiu trach nhiem scan lap va trinh bay hop ly cac bao cao tai chinh rieng giCra nien cTO nay theo ChuAnrnkrc Ke Wan Viet Nam, Che dO Ke toan Doanh nghiep Viet Nam va cac quy Binh phap ly co lien quan den viec lap va trinh bay bao cao tai chinh tai nu,OP CHXHCN Viet Nam. Trach nhiern cua chCing tOi la diva ra ket luan ye cac bao cao tai chinh rieng giCra nien c16 nay can cu., vao viec scat xet cua chung tOi.
Pham vi soat xet
ChOng toi da thifc hiOn cOng tac soat xet theo ChuAn mkrc Kiem toan Viet Nam so 910 — COng tat scat xet bao cao tai chinh. Chuan myc nay yOu cAu cong tac scat xet phai duvc lap Ice hoach va thkrc hien de co su, dam bao vira ph& rang bao cao tai chinh rieng girpa nien dO khOng china dung nhirng sai sot tong yeu. C6ng tac scat xet bao gom ch0 yeu la viec trao doi vai nhan cua cong ty va ap dung nhang thu tic phan tich ten nhlyng thong tin tai chinh; cOng tac nay cung cap mot min ciO dam bao thap hurl cong tac kiem toan. ChUng tOi khong thu,c hien cong viec kiem toan nen cung khOng diva ra y kien kiem toan.
Kot luan
Then co' sa cOng tac scat xet cua chUng t6i, xet ten cac khia canh trong yeu, chUng tOi khOng thay CO van de nao clang It.ru y de chung tOi cho rang cac bao cao tai chinh hang giCra nien do kern theo day la khOng duvc scan lap phi.' hop vai ChuAn mcrc KO toan Viet Nam, Che clO KO toan Doanh nghiep Viet Nam va cac quy Binh phap ly cO lien quan den viec lap va trinh bay bao cao tai chinh tai mytec CHXHCN Viet Nam.
Cac van de khac
Cac bao cao tai chinh cua Tong COng ty cho nam tai chinh ket thuc tai ngay 31 thang 12 nam 2013 duvc kiem toan bai mot dun vi kiem toan khac ma bao cao kiem toan cua ho de ngay 10 thang 3 nam 2014 diva
p WW1 toan phAn.
rs SO Giay CN BKHN kiem toan: 0561-2013-006-1 SO hieu bao cao scat xet: HCM4305 TP. HO Chi Minh, ngay 13 thang 8 nam 2014
Nhu' da neu trong thuyet minh 2.1 cua cac bao cao tai chinh giCra nien d8, cac bao cao tai chinh giCra nien dO kern theo khOng nharn MUG Bich phan anh tinh hinh tai chinh, bao cao thay dOi von chu so, hiru, kat qua hoat Ong kinh doanh va chuyen tier' to theo cac nguyen tac va th6ng le ke toan da cluvc thCra nhan a cac nuVc va cac the the khac ngpai nu,gc CHXHCN Viet Nam, va han nCra, cung khOng clanh cho nhang ngirgi six dung nao khOng brat cac nguyen tac, cac thtl tic va cac th6ng le ke Wan Viet Nam.
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COng ty TNHH PricewaterhouseCoopers Viet Nam, au 4, Saigon Tower, 29 Le Du an, Quen 1, TP. HO Chi Minh, Viet Nam DT: +84 (8)38230796, Fax:+84 (8) 38251947, www.pwc.com/vn
ricewa, erhouseCoopers Viet Nam
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II
D: Quang Huy s6 A i—y CN DKHN kiem toan: 1895-2013-006-1
TONG CONG TY CO PHAN DICH VU TONG HOP DAU KHI
BANG CAN DOI KE TOAN
Tai ngay
Mau so B 01a - DN
Tai ngay Ma Thuy6t 30.6.2014 31.12.2013 s6 TAI SAN minh VND VND
100 TAI SAN NGAN HAN 1.193.627.573.756 1.353.482.419.575
110 Tien va cac khoan twang du'o'ng tran 3 611.932.151.728 917.258.358.210 111 Tien 238.406.168.983 230.712.372.526 112 Cac khoan tuang &rang ten 373.525.982.745 686.545.985.684
120 Cac khoan dau tu, tai chinh ngin han 18.376.791.095 18.376.791.095 121 Deu tty nge'n han 4(a) 49.900.000.000 49.900.000.000 129 Dv ph6ng giarn gia Tau tu' nga'n han 4(b) (31.523.208.905) (31.523.208.905)
130 Cac khoan phai thu ngan han 361.262.055.025 281.256.162.401 131 Phai thu khach hang 5 100.059.170.259 60.646.839.251 132 Tra truac cho nguai ban 6 77.259.690.878 2.295.552.455 133 Phai thu nOi bo ng6n han 29 179.202.274.602 203.941.214.030 135 Cac khoan phai thu khac 4.740.919.286 14.372.556.665
140 Hang ton kho 7 123.960.799.009 71.446.664.725 141 Hang ton kho 123.960.799.009 71.446.664.725
150 Tai san ngin han khac 78.095.776.899 65.144.443.144 151 Chi phi tra truac ng6n han 143.612.953 617.966.563
152 Thue GTGT cluvc khau trir 77.024.753.077 63.317.971.870
154 Thue va cac khoan khac phai thu nha nuac 71.200.711 71.200.711
158 Tai san nga'n han khac 856.210.158 1.137.304.000
Cac thuyet minh tir trang 9 den trang 38 la mot phan cat., thanh cac bac cao tai chinh rieng giCra nien c16 nay.
4
TONG CONG TY CO PHAN DICH Vt) TONG HOP DAU KHI Mau s6 B 01a - DN
BANG CAN DOI KE TOAN (tigp theo)
Ma so TAI SAN (ti6p theo)
ThuyOt minh
Tai ngay 30.6.2014
VND
Tai ngay 31.12.2013
VND
200 TAI SAN DAI HAN 683.833.389.201 713.610.672.594
220 Tai san co dinh 131.917.858.440 130.451.528.045 221 Tai san có Binh hixu hinh 8(a) 30.576.585.571 29.228.243.358 222 Nguyen gia 71.882.336.498 70.319.969.696 223 Gia tri hao mon lay ke (41.305.750.927) (41.091.726.338)
227 Tai san co dinh v6 hinh 8(b) 100.112.600.381 100.112.600.381 228 Nguyen gia 100.491.657.381 100.491.657.381 229 GO tri hao man Iay ke (379.057.000) (379.057.000)
230 Chi phi xey cityng co' ban da dang 1.228.672.488 1.110.684.306
250 Cac khoan dau tu' tai chinh dai han 438.707.420.573 420.009.420.573 251 Dau tu' vao Gong ty con 9(a) 422.347.463.324 403.649.463.324 252 Dau tu' vao cong ty lien ket 9(b) 14.359.957.249 14.359.957.249 258 Dau tu' dai han khac 2.000.000.000 2.000.000.000
260 Tai san dai han khac 113.208.110.188 163.149.723.976 261 Chi phi tra tru,ac dai han 10 112.183.110.188 162.129.723.976 268 Tai san dal han khac 1.025.000.000 1.020.000.000
270 TONG TAI SAN 1.877.460.962.957 2.067.093.092.169
Cac thuyet minh tip trang 9 den trang 38 la mot phhn cAu thanh cac bao cao tai chinh rieng giOpa nien d6 nay.
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Khoan mvc tien va cac khoan tuang &rang tien tai ngay 30 thang 6 nam 3.635.624 do la My" (tai ngay 31 thang 12 narn 2013: 5.069.161 clO la
45,2 ao gom so ngoai to
TONG CONG TY o CO PHAN
DICH VU TONG HOP
DAU KHI
I 7-e HOC
TONG CONG TY CO PHAN DICH VU TONG HO'13 DAU KHI Mau B 01a - DN
BANG CAN DOI KE TOAN (ti6p theo)
Tie ngay Tie ngay Ma Thuye't 30.6.2014 31.12.2013 s6 NGUON VON minh VND VND
300 NO PHAI TRA 707.183.539.657 875.960.863.241
310 Na ngSn han 699.949.156.088 868.726.479.672 311 Vay ngen han 11 385.679.287.735 457.218.328.295 312 Phai tra ngiyai ban 12 83.607.385.368 150.931.814.859 313 Ngvai mua tra tien truac 7.307.918.703 5.941.426.329 314 Thue va cac khoan phai nop Nha nut'c 13 5.710.603.035 2.574.516.578 315 Phai tra nguai lao Ong 4.208.681.649 13.608.742.041 316 Chi phi phai tra 14 2.800.000.000 435.308.168 317 Ph& tra nOi bO 29 144.235.918.802 140.598.940.293 319 Cac khoan phai tra khac 15 14.312.669.881 37.523.944.859 323 Quy" khen thm:Yng va phOc lai 52.086.690.915 59.893.458.250
330 No, (Jai han 7.234.383.569 7.234.383.569 333 Phai tra dai han khac 7.234.383.569 7.234.383.569
400 VON CHU se' Feu 1.170.277.423.300 1.191.132.228.928
410 V6n chi! hipu 1.170.277.423.300 1.191.132.228.928 411 Von co phan 16, 17 698.420.000.000 698.420.000.000 412 Thang du' von co phan 17 133.918.052.614 133.918.052.614 417 Quy" deu tu' phat trien 17 100.216.153.620 100.216.153.620 418 Qu'y phong tai chinh 17 50.672.027.627 50.672.027.627 420 Lai nhuan sau thue chua phan ph& 17 187.051.189.439 207.905.995.067
440 TONG NGUON VON 1.877.460.962.957 2.067.093.092.169
CAC CHI TIEU NGOAI BANG CAN DOI KE TOAN
Ha Van Phirceng Nguti lap
Dao Van Dal Ke toan twang
PhOng Tuan Ha -Ring Giam clOc Ngay 13 thang 8 narn 2014
Cac thuyet minh tix trang 9 den trang 38 la mot phan ceu thanh cac bao cao tai chinh rieng giO'a flier) cTO nay.
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Da° Van Dai Ke toan tru&ng
Phung Tuan Ha Tong Giarn ciao Ngay 13 thang 8 nam 2014
TONG CONG TY CO PHAN DICH VU TONG HOP DAU KHI wriu so B 02a - DN
KET QUA HOAT DOG KINH DOANH
K9 6 thang kdt thOc ngay Ma Thuydt 30.6.2014 30.6.2013 so minh VND VND
01 Doanh thu ban hang va cung cap dich vy 20 890.750.430.109 865.139.490.271
02 Cac khaki Om trip doanh thu (90 909.091)
10 Doanh thu thu'an vd ban hang va cung cap dich vy 890.750.430.109 865.048.581.180
11 Gia von hang ban 21 (802.712.775.194) (810.618.268.917)
20 Lai nhudn gdp vd ban hang va cung cap dich vy 88.037.654.915 54.430.312.263
21 Doanh thu hoat dOng tai chinh 22 31.908.831.979 38.970.525.992
22 Chi phi tai chinh 23 (13.920.005.826) (7.023.890.006)
23 - Trong clO: Chi phi 15i vay (8.949.292.368) (5.709.646.131) 24 Chi phi ban hang 24 (51.196.831.729) (22.358.866.212)
25 Chi phi quan 19 doanh nghiep 25 (20.180.415.199) (20.776.713.692)
30 Lai nhudn tip hoat ddng kinh doanh 34.649.234.140 43.241.368.345
31 Thu nhap khac 1.629.716.342 755.597.112
32 Chi phi khac (702.296.652) (932.940.016)
40 Lai nhudn/(16) khac 927.419.690 (177.342.904)
50 Tcing lai nhudn kd toan trudvc thud 35.576.653.830 43.064.025.441
51 Chi phi thud TNDN hidn hanh 26 (7.602.863.843) (8.749.441.680)
60 Lai nhudn sau thud TNDN 27.973.789.987 34.314.583.761
70 Lai ca ban Wen co phidu 18 401 491
Ha Van Phuceng Nguti lap
Cac thuyet minh tip trang 9 den trang 38 la mot phan c6u thanh cac bao cao tai chinh Nang giCr' a nien dO nay.
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TONG CONG TY CO PHAN DICH VU TONG HOP DAU KHI MAu s6 B 03a - DN
BAO CAO LU'U CHUYEN TIEN TE (Theo phu'o'ng phap gian tido)
Ky 6 thong kat thlic ngay
30.6.2014 30.6.2013
VND VND Ma s6
Thuyat minh
LU'U CHUYEN TIEN TO' HOAT DONG KINH DOANH 01 Loi n‘huan trirerc thud
Dieu chinh cho cac khoan: 02 Khau hao tai san co dinh 04 LO chenh loch ty gia chin thkrc hien 05 Lai tir hoat dOng dau to 06 Chi phi lai vay 08 Loinhuan tir hog d6ng kinh doanh &vivo nhiiing thay
doi von kru Ong 09 (Tang)/giamcac khoan phai thu 10 Tang hang kin kho 11 Gam cac khoan phai tra 12 Gam cac chi phi tra tuft 13 Tien,lai vay da tra 14 Thue thu nhap doanh nghiOp da Op 15 Thu khac tir hoat clOng kinh doanh 16 Chi khac tt:v hoat d'Ong kinh doanh 20 Lu'u chuyk ban thuan tir Float d6ng kinh doanh
LU'U CHUYEN TIEN TO' HOAT DONG DAU TU' 21 Chi a mua sam, xay dung TSCD 22 Thu tir thanh ly, nht.pcing ban TSCD 25 Chi dau to goo von vao don vi khac 26 Thu hOi dau tu' Op von vao don vi khac 27 Thu !Ai cho vay, co,tirc va log nhuan dirge chia 30 Lim chuyk den thuan tir hoat d6ng dau tu'
LU'U CHUYEN TIEN TO' HOAT DONG TAI CHINH 31 Thu NJ, ban co phieu guy 33 Vay nhan dtv,o'c 34 Chi tra rice gOc vay 36 CO tirc da tra cho co Tong 40 Lu'u chuyk thuan tip hoat Ong tai chinh
50 Lu'u chuyk tin thuk trong ky
60 Tik va tu'o'ng du'o'ng tin du ky 61 Anh hu&ng dm thay dOi tY gia guy dOi
70 Tik va tu'ong &rang tik cuoi kk
35.576.653.830 43.064.025.441
1.886.342.878 2.192.274.484
1.359.333.842 613.665.806 (29.076.448.677) (37.514.615.944)
8.949.292.368 5.709.646.131
18.695.174.241 14.064.995.918 (30.267.747.095) 50.303.036.532 (52.514.134.284) (27.841.083.630)
(106.849.869.052) (36.637.097.121)
2.219.379.798 4.167.129.743
(2.854.790.816) (3.666.000.100)
(5.244.518.371) (6.588.800.000) 276.093.842
(4.306.383.051) (176.540.411.737) (10.504.201.709)
(2.846.551.818) (284.280.058) 1.507.240.000
(16.757.312.301) (17.200.000.000) 28.378.957.704
10.970.101.050 20.332.372.180 (7.126.523.069) 31.227.049.826
- 14.709.718.303 820.537.259.968 419.446.209.717
(893.613.507.636) (272.131.299.605) (48.889.400.000) (69.303.987.945)
(121.965.647.668) 92.720.640.470
(305.632.582.474) 113.443.488.587
3 917.258.358.210 368.738.035.739 306.375.992
3 611.932.151.728 482.181.524.326
Cac giao dich trong you khong sip dung tien mat trong ky 6 thong ke't thilc ngay 30 thong 6 nom 2014 bao gam:
111
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0 1-4§‘ '" .600 clong
TONG CONG TY 0 \ CO PHAN DICH VU
TONG HOP
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Ha Van Phlyung NgLrZyi lap
Dao Van Oai KO toan tru*ng
Phimg Tuan Ha Tong Giam doc Ngay 13 thong 8 nom 2014
Cac thuyet minh tip trang 9 den trang 38 la mot phan ceu thanh cac bao coo tai chinh rieng giCra nien clO nay.
8
TONG CONG TY CO PHAN DICH VU TONG HO'P DAU KHi M5u s6 B 09a - DN
THUYET MINH BAO CAO TAI CHINH RIENG GICYA NIEN DO CHO Kif 6 THANG KET THUC NGAY 30 THANG 6 NAM 2014
1 DAC DIEM HOAT DONG CUA TONG CONG TY
TOng COng ty CO phan Dich vu Tong hop Dau khi ("Tong Cong ty") duvc thanh lap tai nu,O,c CHXHCN Viet Nam then Giay cht:rng, nhan clang k9 kinh doanh so 4103005338 do So' Ke hoach va Dau tu' Thanh phO Ho Chi Minh cap ngay 29 thang 9 nam 2006 va giay chi:mg nhan clang k9 kinh doanh dieu chinh Ian 15 so 0300452060 ngay 21 thang 10 nam 2013. Tong COng ty chrqc chuyen dOi tip Cong ty Dich vu Du, lich Dau khi, mot tong ty Nha mr6c thanh vien cua Tap loanDau khi QuOc gia Viet Nam (goi tat la "Petro Viet Nam").
Hoat Ong chinh cua Tong COng ty bao mua ban thiet bi vien thong; dai ly du lich; the bien, mua ban nu,drc sinh hoot; san xuat con thkrc pham, con cong nghiep, con nhien lieu; kinh doanh chiet nap khi h6a long (khOng hoat Ong tai tru so'); cho thue kho bia, nha xithng, mat bang, van phOng; kinh doanh nha O,, van phong dai dien, kinh doanh bat (Ring mua ban thcrc pham, nhu yeu pham, hai san; the bien nOng san, lu'o'ng thy'c (khOng san xuat the bien thcrc pham tuai song tai try sO,); mua ban may m6c thiet bi nganh cong nghiep, vat tax, trong thiet bi van phong, thiet bi nghe nhin, may nnoc, thiet bi phuc vu ve sinh cong nghiep; linh kien sir dung cho vo binh khi; ban buOn may thiet bi dien, vat lieu dien, may phat dien, Ong dien, day dien va thiet bi khac clCing trong mach then; dich vu vui cho'i giai tri (trO, karaoke, to chCrc danh bac); xay Ong nha cac !cal; kinh doanh xang dau, dieu hanh tour du lich; hopt clOng xuet khu lao dOng, cung t:rng lao Ong; dich vu lien quan den quang ba va to cht:Pc tour du lich; sari xuat thCrc an gia suc (khong hoat Ong tai try so); ve sinh khu nha va cac cong trinh; quan 19 bat Ong san; cho thue phu'o'ng tien van tai; mua ban nOng san; mua ban luo'ng thy,c; ban buon may vi tinh; thiet bi ngoai vi va phan mem; ban bu6n phan dam, h6a chat dOng trong cong nghiep (trO, thy6c bao ye thcrc vat, hoa chat clOc hai manh); mua ban nhien lieu sinh hoc, khi CO2, NH3 (khong hoat Ong tai try sot ban buon nhy'a tOng hap, chat deo dang nguyen sinh, h6a chat cong nghiep,, sqi det; mua ban phu'o'ng tien van tai,‘xe chuyen dung; dai 19 mua ban hang hoa; san xuat vo khi WO, gia cong binh khi, tai the phe thai, xi ma dien tai try sep); ban buOn may mac, thiet bi va phu tOng may nong nghiep; duy tu, sira china, gia cong co, khi — then — nuo'c va ch6ng an mon kim loai (trip gia cong co, khi, tai the phe thai, xi ma dien tai try sO,); dao tao nghe; san xuat nhien lieu sinh hoc, khi CO2, NH3 (khOng hoat Ong tai try se)); dai ly ye may bay, tau hoa; dich vu dai ly tau bien; dich vu dai ly van tai du,Ong bien; dai ly lam thil tuc hai quan; dai 19 van tai hang hoa, ke ca dich vu lien quan den hau can; dich vu kiem dem, giao nhan hang h6a xuat nhap khau; dich vu m6 gi61 hang hal; van tai (la phu'o'ng thin quOc te; sari xuat bao bi tip plastic (tru, tai the phe thai); kinh doanh khach san; the bien hal san (kh6ng san xuat the bien thcrc pham tiro' song, gay 6 nhiem mOi tru,Ong tai tru sO); van tai hang h6a ven bien va vien du'o'ng; van tai hang hoa bang du'&ng IX); lap dat cac cong trinh d rat.' khi (trip gia cong co' khi, tai the phe thai, xi ma dien tai tru so'); siva chU'a may m6c, thiet bi; ban 10 may vi tinh, thiet bi ngopi vi, phan mem va thiet bi vien th6ng trong cac cO'a hang chuyen doanh; ban 10 radio, cassette, tivi, loa, thiet bi am thanh nOi, may nghe nhac, Ilk video, dau (Pa CD, DVD.
Tai ngay 30 thang 6 nam 2014, TOng Cong ty c6 97 nhan vien (tai ngay 31 thang 12 nam 2013: 99 nhan vien).
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TONG CONG TY CO PHAN DlCH VI) TONG HOP DAU KHi Miu so B 09 — DN
2 CHUAN Antic VA cHE DO KE TOAN AP DUNG
2.1 Co, so' cua viec soar' Iap cac bao cao tai chinh Hong giiva nien do
Cac bao cao tai chinh rieng giCra nien dO de" du'ac scan lap theo cac Chun mu,c Ke toan Viet Nam, Cho dO Ke toan Doanh nghiep Viet Nam va cac quy dinh phap l9 co lien quan den viec lap va trinh bay bao cao tai chinh tai Viet Nam. Bac, cao tai chinh rieng giCra nien dO argc scan lap theo nguyen tec gia goo.
Bac cao tai chinh rieng giCra nien d6 cua Tong COng ty du,o'c lap tren ca sa tong hop bao cao tai chinh cua TOng COng ty va cac chi nhanh hach toan phy thuOc. Cac nghiep vu va so du' nOi b6 giCra T6ng Cong ty va cac chi nhanh dVac loci trip khi trinh bay bao cao tai chinh rieng giCra nien dO.
Nguai sir dung cac bao cao tai chinh rieng giCra nien dO cua TOng C6ng ty nen doc cac bao cao tai chinh rieng giCra nien (10 nay ket hop vai cac bao cao tai chinh hgp nhat giCra nien dO cua Tong C6ng ty va cac c6ng ty con cho kjr 6 thang kat thCic ngay 30 thang 6 nam 2014 de co du thOng tin ye tinh hinh tai chinh, ket qua host dOng va nhipng thay dOi ye tinh hinh tai chinh cua ca Tong COng ty.
Cac bao cao tai chinh rieng giCra nien dO kern theo kh6ng nham phan anh tinh hinh tai chinh, ket qua host dOng kinh doanh va tinh hinh chuyen tien to theo cac nguyen tac va th6ng 10 ke toan duac chap nhan chung tai cac nvac khac ngoai Viet Nam.
2.2 Nam tai chinh
Nam tai chinh cua Tong Cong ty bet deu tip ngay 1 thang 1 den ngay 31 thang 12.
Cac bao cao tai chinh rieng giCra nien d6 nay duac lap cho kjr tip ngay 1 thang 1 nam 2014 den ngay 30 thang 6 nam 2014.
2.3 Dom vi Wen to sip clung trong k6 toan
Dan vi tien to sir dung trong ke toan va &vac trinh bay ten bao cao tai chinh Nang giCra nien d6 la dOng Viet Nam (VNE)).
Cac nghiep vu phat sinh bang ngoai to du,ac quy dOi theo t9 gia Alp dung tai ngay phat sinh nghiep vu. Chenh lech ty gia phat sinh tip cac nghiep vu nay duac ghi nhan la thu nhap hoac chi phi trong bao cao ket qua host dOng kinh doanh.
Tai san va ng phai tra bang tien co goo ngopi to tai ngay cua bang can dOi ke toan duvc qui dOi theo t9 gib ap dung tai ngay bang can doi ke toan. Chenh tech t9 gia phat sinh tir viec qui dOi nay du,gc ghi nhan la thu nhap hoac chi phi trong bao cao ket qua host Ong kinh doanh.
2.4 He th6ng va hinh thin sO k6 toan ap clung
TOng C6ng ty sir dung hinh thCrc nhat chung de ghi sO cac nghiep vu kinh to phat sinh. OF
2.5 U'o,c tinh k6 toan
Viec lap bao cao tai chinh tuan th0 theo cac Chuen mu,c Ke toan Viet Nam, HO thong KO toan Viet Nam va cac quy dinh hien hanh khac c6 lien quan tai Viet Nam yeu cAu Ban Tong Giam doc phai c6 nhO'ng vac tinh va gia dinh anh hvang den sO lieu ve cOng no', tai san va viec trinh bay cac khoan cong na va tai san tiem tang tai ngay ket thOc nien dO ke toan COng nhu' cac so lieu ve doanh thu va chi phi trong suOt nam tai chinh. Mac du cac Lriac tinh ke toan cluvc lap bang tat ca su' hieu biet cua Ban Tong Giam Too, so thu,c to phat sinh CO the khac vai cac vac tinh, gia dinh dat ra.
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TONG CONG TY CO PHAN ()ICH VU TONG HOP DAU KHI
Miu so' B 09 — DN
2 CHUAN MIX VA CHE DO Ke TOAN AP DUNG (tiep theo)
2.6 Cong cu tai chinh
(a) Ghi nhan ban deu
(i) Tai san tai chinh
Tai ngay ghi nhan ban deu, tai san tai chinh duvc ghi nhan theo gia goo cong cac chi phi giao dich CO lien quan trkpc tiep den viec mua sam tai san tai chinh db. Tai san tai chinh cua Tong COng ty bao gom tien va cac khoan tuvng &pang tier), cac khoan phai thu khach hang, cac khoan phai thu khac, cac khoan k9 quy, k9 cu,gc va deu tu' tai chinh dai han khac.
(ii) C6ng ng tai chinh
Tai ngay ghi nhan ban deu, cong ng tai chinh duvc ghi nhan theo gia goo trip di cac chi phi giao dich co lien quan tnyc tiep den viec phat hanh cong ng tai chinh (16 COng ng tai chinh cita TOng Cong ty bao gam cac khoan vay, cac khoan phai trey ngu'ai ban, cac khoan phai trey khac va chi phi phai trey.
(b) Danh gia lai sau len ghi nhan ban Tau
Hien WI, chu'a co quy dinh ye danh gia lai cong cu tai chinh sau ghi nhan ban deu.
2.7 Ti6n va cac khoan twang du'o'ng Wen
Tien va cac khoan tying &rang tien bao gom tien mat tai quy, tien girl ngan hang, tien clang chuyen, tien girl khOngs k9 han va cac khoan deu tu' ngan han khac co thai han dao han ban deu kh6ng qua ba thang.Tien va cac khoan tut:mg &pang tien co kha nang thanh khoan cao, d6 dang chuyen do' thanh tien va it rt:ii ro lien quan den viec bien d6ng gia tri.
2.8 Dip phOng no, phai thu khO doi
Du ph6ng phai thu khO doi duct trich lap cho nhU'ng khoan phai thu da qua han thanh toan tip sau thang trey len, hoec cac khoan phai thu ma ngu,61 ng kh6 co kha nang thanh toan do bi thanh 19, pha san hay cac khO khan twang tty.
2.9 Hang ton kho
Hang ton kho duvc xac dinh tren co' so' gia thap ham gi&a gia g6c va gia tri thuen CO the thu,c hien duvc. Gia goo hang ton kho bao gom chi phi nguyen vat lieu tru,c tiep, chi phi lao d6ng trtyc tiep va chi phi san xuat chung, neu co, de co du,gc hang ton kho ey dia diem va trang thai hien tai. Gia goo cCia hang ton kho cluvc xac dinh theo phtiang chap thu,c to dich danh. Gia tri thuen CO the thtyc hien cluvc &vac xac dinh bang gia ban u,d'c tinh trip cac chi phi u,gc tinh de hoan thanh san chain cong chi phi tiep thi, ban hang va phan ph& phat sinh.
Diy phong giam gia hang ton kho cCia TOng cong ty duvc trich lap theo cac quy dinh ke Wan hien hanh. Theo do, Tong C6ng ty duvc phep trich lap dkr phong giam gia hang tOn kho 16i th6i, hang, kern phem chat va trong tru6ng hgp gia goo caa hang tOn kho cao han gia tri thuen co the thtic hien duvc tai ngay ket thCic nien d6 ke toan.
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TONG CONG TY CO PHAN DICH VU TONG HO'P DAU KHI Mau so B 09 — DN
2 CHUAN MIX VA CHE DO KE TOAN AP DUNG (tiep theo)
2.10 Dau tu, tai chinh ngin han
Cac khan dau tai chinh ng6n han la nhO'ng khan dau tu' co theri han dao ban it Ilan 12 thang ke tir ngay lap bang can doll ke tan.
2.11 Dau tu' tai chinh dai han
Cac khan dau tu' tai chinh dai han bao gam dau tu' vao cong ty con, cong ty lien kat va dau tu' dai han khac. Khan du tu' vao cong ty con, cong ty lien ket va dau tu' dai han khac duvc phan anh theo phuung phap gia g6c triY di du' ph6ng giam gia dau tu' (neu co).
(a) °au vao cOng ty con
Cac khan dau vao cac cong ty con la cac khan dau tu' vao cac dun vi do Tong C6ng ty kiem sat. Su' kiem sat ton tai khi Tong COng ty co kha nang chi phoi cac chinh sach tai chinh va hoat ciOng cua mot dun vi de thu du' c cac 191 fch tir host dicing nay.
COng ty con la mot cong ty ma TOng COng ty:
• giCr co phan chi ph& ten 50% tuang Ong vai quyen kiem sat; hoac • giCr c6 phan dual 50% nhu'ng nam giCr tren 50% quyen bleu quyet; hoac • co quyen chi ph& cac chinh sach tai chinh va hoat citing theo quy the thoa thuan; hoac • co quyen b6 nhiem hoac bai nhiem da s6 cac thanh vien Hoi d6ng Quan tri va Ban TOng
Gam d6c.
Cac khan dau tu' vao cong ty con duvc hach tan theo gia g6c bao g6m cac chi phi lien quan tru'c gip den khan dau tu. Tai cac nam tai chinh tiep theo, cac khan dau tu' duvc xac dinh theo nguyen gia trir cac khan Om gia (tau tu'.
(b) Dau vao cac cong ty lien ket
C6ng ty lien ket la mot cOng ty ma Tong COng ty co anh hu,eyng clang ke nhung kh6ng phai la cOng ty con hay cOng ty lien doanh cua Tong COng ty. Anh hu'O'ng clang ke the hien 6' quyen tham gia vao viec du'a ra cac quyet dinh ye chinh sach tai chinh va hoat ciOng cua ben nhan dau to nhu'ng kh6ng co anh huVrig ye mat kiem sat hoac dong kiem sat nhixng chinh sach nay. Cac khan dau tu' vao cong ty lien ket cluvc hach tan theo gia goc bao gom cac chi phi lien quan tru'c tiep den khan dau tu'. Tai cac kSt ke tan Web theo, cac khan dau tu' duvc xac dinh theo nguyen gia VC/ cac khan giam gia dau tu'.
(c) Dau dai han khac
Cac khan dau dai han khac la cac khan dau von duVi 20% quyen bleu quyet vao cac cOng ty niem yet va chu'a niem yet duvc COng ty nam gill), ma kh6ng coy dinh ban di trong yang 12 thang ke tix ngay lap bang ke tan. Cac khan dau tu' nay duvc ghi nhan ban dau theo gia goc. Tai cac kji Ice tan tiep theo, cac khan dau duvc xac dinh theo nguyen gia trG' cac khan giam gia dau tu.
(d) Du ph6ng giam gia dau tu' tai chinh dai han
Du phong giam gia dau dai han the hien khan du phOng ton that do giam gia cac khan cieu tu' dai han hoac do doanh nghiep nhan von g6p dau tax bi 16. Du phOng giam gia dau tai chinh dai han dugc trich lap dua tren gia tri thuan co the thuc hien cua cac khan dau tu' dai han duvc utoc tinh tai ngay ket thuc nam tai chinh.
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TONG CONG TY CO PHAN DICH VU, TONG HgP DAU KHI MAu s6 B 09 — DN
2 CHUAN McPC VA CHE DO Kt TOAN AP DUNG (ti6p theo)
2.12 Tai san co dinh
(a) Tai san c6 dinh hiru hinh
Tai san c6 dinh hCru hinh phan anh theo nguyen gia trir khau hao luy ke. Nguyen gia bao gom cac chi phi lien quan tru,c tiep den viec co duvc tai san c6 dinh.
Khau hao
Tai san c6 dinh hCru hinh Micro khau hao theo phu'o'ng phap du'&ng thang de giam den nguyen gia tai san trong suot theri gian hiru dung u'&c tinh. Cac tY le khau hao chu yeu hang nam nhu' sau:
Nha cira, vat kien truc 4% - 20% May moo thiet bi 14,2% - 20% Phuvng flan van tai 14,2% - 20% Thiet bi quan ly 25% - 33%
Thanh
Lai va 16 chat sinh do thanh ly nhuvng ban tai san c6 dinh dugc xac dinh bang s6 chenh lech giCra s6 tien thu thuan do thanh ly voi gia tri con lai cua tai san va duvc ghi nhan la thu nhap hoac chi phi trong bao cao ket qua hoat dOng kinh doanh.
(b) Tai san c6 dinh v6 hinh
Tai san c6 dinh vO hinh duvc trinh bay theo nguyen gia tri:r gia tri hao mon 10'y ke, the hien gia tri quyen sir dung dat va phan mem may tinh. Quyen sir dung dat khong thOi han khOng phai trich khau hao. Phan mem may tinh duvc trich khau hao theo phuveng phap duteng thang dva tren tho,i gian him dung uVc tinh la tam (08) nam.
(C)
Chi phi xay dyng co' ban dang
Cac tai san dang trong qua trinh xay dlyng phuc vu muc dich san xuat, cho thue, guar) tri hoac cho bat ky muc dich nao khac duvc ghi nhan theo gia g6c. Viec tinh khau hao cua cac tai san nay cluvc ap dung giong nhu' cac tai san khac, bat odau tix khi tai san a vao trong thai san sang sir dung.
Chi phi xay dung ca ban do' dang khOng khau hao vi tai san nay chin san sang de sir dung tai ngay cua bang can doi ice toan. Khi tai san d'uvc hoan thanh, nguyen gia se du'o'c chuyen vao tai san c6 dinh va bat deu khau hao.
2.13 Thud tai san co dinh
MOt.khoan thue duvc xem la thue hoat dOng khi ben cho thue van duvc hu'&ng char) loon cac quyen lai va ph& chiu rui ro ye quyen sa hCru tai san. Chi phi thue hoat Ong duvc ghi nhan vao bao cao kat qua hoat dOng kinh doanh theo phuvng phap du'&ng thang trong suot tho'i gian thue.
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TONG CONG TY CO PHAN DICH VU TONG FICIP DAU KHI Mau so B 09 — DN
2 CHUAN MIX VA CHB DO KE TOAN AP DUNG (tiep theo)
2.14 Chi phi di vay
Chi phi di vay lien quan true tiep cl6i v61 hoat d6ng xay dung hoac san xuat bet ky tai san dCi tieu chuan se du,o,c van h6a trong tho'i gian ma cac tai san nay duvc hoar' thanh va chuan bi diva vao SO dung. Chi phi di vay khac &roc ghi nhan trong bao cao ket qua hoat Ong kinh doanh khi phat sinh.
2.15 Chi phi tra tru,c9c
Chi phi tra tru,ac bao gam cac chi phi tra tru,ac ngen han hoac chi phi tra truck dai han ten bang can dOi ke toan va chu yeu la tien thue van phong tra truck, tier) thue kho tra tuft.
2.16 Ghi nhan doanh thu
(a) Doanh thu ban hang
Doanh thu ban hang duvc ghi nhan khi clOng thOi thoa man tat Ca nam (5) dieu kien sau: • TOng Cong ty da chuyen giao phan Ibn rui ro va lai ich gen lien vdei quyen sO, san
pham hoac hang 1.16a cho ngtvai mua; • T6ng Cong ty khong con nam giCv quyen qu6n ly hang h6a nhu' ngirtyi so' hil-pu hang hoa
hoac quyen kiem scat hang h6a; • Doanh thu duvc xac Binh trang dOi ch5c ch5n; • Tong Cong ty se thu duvc lai ich kinh to tie giao dich ban hang; va • Xac dinh duvc chi phi lien quan den giao dich ban hang.
(b) Doanh thu dich vu
Doanh thu cung cep dich vu duvc ghi nhan khi ket qua cila giao dich d6 duvc xac dinh mot each Bang tin clay. Tru,Ong hap cung cep dich vu lien quan den nhieu ky thi doanh thu clu,o,c ghi nhan trong nam theo ket qua phan cong viec da hoan thanh tai ngay ket thOc nien d6 ke toan cila nam dO. Ket qua cila cung cap dich vu duvc xac dinh khi th6a man tat ca 136n (4) dieu kien sau:
• Doanh thu cluvc xac dinh tu'ang doi ch5c chen; • CO kha nang thu cluvc Igi ich kinh to ti:r giao dich cung cep dich via d6; , • Xac dinh &Tic phan c6ng viec d5 hoan thanh tai ngay ket th0c nien d6 ke toan; va • Xac dinh duvc chi phi phat sinh cho giao dich va chi phi de hoan thanh giao dich cung cap
dich vu do.
(c) Thu nhap lai
Lai tien gCri cluvc ghi nhan tren ca sify don tich, duvc xac dinh tren so cac tai khoan tien girl va lai suat ap dung.
(d) Thu nhap tEr co tirc
Thu nhap tir CO tuv duvc ghi nhan khi COng ty xac lap quyen nhan co tin tir cac dun vi dau
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TONG CONG TY CO PHAN DICH VV TONG HO? DAU KHI M5u so B 09 — DN
2 CHUAN MU'C VA CHE DO KE TOAN AP DUNG (tiep theo)
2.17 Thu6 thu nhap hien hanh va thu6 thu nhap hoan Iai
Thue thu nhap doanh nghiep bao gam toan 130 so thue thu nhap tinh tren thu nhap chiu thue thu nhap doanh nghiep, ke ca cac khoan thu nhap nhan duct tix hoat clOng san xuet, kinh doanh hang hoa dich vu tai ngoai ma Viet Nam chtya ky hiep Binh ye tranh danh thue hai len. Chi phi thue thu nhap bao gom chi phi thue thu nhap hien hanh va chi phi thue thu nhap hoan Iai.
Thue thu nhap hien hanh la so thue thu nhap doanh nghiep phai nOp hoac thu hOi duvc tinh trail thu nhap chiu thue va thue suet thue thu nhap doanh nghiep cua nam hien hanh. Thue thu nhap hien hanh va thue thu nhap hoan lai duct ghi nhan la thu nhap hay chi phi khi xac dinh lai nhuan hoac 16 cua k9 phat sinh, ngoai trip truVng hgp thue thu nhap phat sinh tip mot giao dich hoac sty kien duvc ghi nhan trkfc tiep vao von chi) sae hiru trong cung k9 hay mot k9 khac.
Thue thu nhap hoan Iai diygc tinh day dO, six dung phuang thCrc c6ng n6, tinh tren cac khoan chenh tech tam thOi giCra gia tri ghi s6 cua cac khoan muc tai san va no' phai tra tren bao cao tai chinh rieng giCra nien dO va co, s& tinh thue thu nhap cua cac khoan muc nay. Thue thu nhap hoan lai khong duct ghi nhan khi ng thue thu nhap hoan lei phai tra plat sinh tir ghi nhan ban dau cua mot tai san hay no' phai tra cua mot giao dich ma giao dich nay khong phial la giao dich sap nhap doanh nghiep, khOng CO anh hireyng den Igi nhuan ke toan hoac Igi nhuan/I6 tinh thue thu nhap tai thai diem phat sinh giao dich. Thue thu nhap hoan lai duvc tinh theo thue suet du, tinh duvc ap dung trong nien dO ma tai san duvc thu hOi hoac khoan no' phai tra duvc thanh Wan tren thue suet da ban hanh hoac xem nhu, CO hieu ltyc tai ngay cua bang can dOi ke toan.
Tai san thue thu nhap ho5n lai duvc ghi nhan khi CO kha nang se CO 191 nhuan tinh thue trong twang lai de sip dung nhirng chenh lath tam thOl duvc khau triy.
Cac loaf thue khac duvc ap dung theo cac luat thue hien hanh tai Viet Nam. p
2.18 Chia co tivc
CO duvc ghi nhan la mot khoan phai tra trong cac bao cao tai chinh rieng giCra nien dO cua k9 ke toan ma co tu,c duvc thong qua tai Dai hoi Tong co d6ng.
2.19 Cac ben lien quan
Cac doanh nghiep, cac ca nhan, tryc tiep hay gian tiep qua mot hoac nhieu trung gian, CO quyen kiem scat Tong C6ng ty hoac chiu su, kiem scat cua T6ng COng ty, hoac cUng chung sty kiem soat vO'i T6ng Cong ty, bao gom Ca cOng ty me, cong ty con va cong ty lien ket la cac ben lien quan. Cac ben lien ket, cac ca nhan trtyc tiep hoac gian tiep nam quyen bieu quyet cua Tong COng ty ma CO anh hu,Ong clang ke dOi vai Tong COng ty, nhirng Ca nhan quart 19 chu chot bao Om Gam dOc COng ty, nhCrng thanh vien mat thiet trong gia dinh cua cac Ca nhan nay hoac cac ben lien ket nay hoac nhang cong ty lien ket vai cac ca nhan nay cong duvc coi la ben lien quan.
Trong viec xem xet trung mOi quan he cua cac ben lien quan, can ch0 y tai ban chat cua mOi 5
quan he chu, kh6ng chi hinh thin phap 19 cua cac quan he dO.
15
TONG CONG TY CO PHAN DICH VU TONG HgP DAU KHI Miu s6 B 09 — DN
2 CHUAN WC VA CHE DO Kt TOAN AP DUNG (tio'p theo)
2.20 Cac khoan du' phong
Cac khoan phong duvc ghi nhan khi TOng Cong ty co nghia vu no' hien tai, phap19 hoc lien phat sinh cac sty kien da xay ra; sy, giarn sut nhCxng lai ich kinh to co the xay ra dan den
viec yeu cAu phai thanh toan nghia vu na; va gia tri cua nghia vu ng do duvc 'Jac tinh mot cach Bang tin cay. Du, phOng khOng duvc ghi nhan cho cac khoan lo hot Ong trong tuvng lai.
Dy, phOng du' c tinh tren ca so' cac khoan chi phi du' tinh phai thanh town nghia V1,1 ne'. Neu anh hu,o,ng ye gia tri thol gian cua tien le trong yeu thi du, phong du'o's tinh ten co so, gia tri hien tai vai t9 le chiet khau tru,Oc thue va phan anh nhOng danh gia ten thi tru'o'ng hien tai ve gia tri thOi gian cua tien ye rui ro cu the cua khoan no, do. Gia tri tang len do anh huiOng cua yeu to they' gian duvc ghi nhan la chi phi di vay.
2.21 Von c6 phin
CO phieu phO thOng dang lu'u hanh duvc phan loai la von chi) so' hau.
2.22 Phan chia nhuan thuin
(a) Qu9 du' phong tai chinh
Qu9 du' phong tai chinh di.rot trich lap W.. Igi nhuan thuan cua Tong Cong ty va du,gc cac c6 Ong phe duyet tai Dai hOi CO dong ThuVrig nien.
(b) Qu9 clau tu' phat trien
Qu9 d'au tu' phat trien kinh doanh du,gc trich lap tO' Igi nhuan thuan cua Tong COng ty va duvc cac co dOng phe duyet tai Dai hOi CO dOng Thutmg nien.
(c) Qu9 khen thu,o,ng phCic loi
Qu9 khen thu,Omg va phOc Igi duvc trich lap tu' Igi nhuan thuen cua Tong COng ty va duvc cac co Tong phe duyet tai Dai hOi CO dOng Thutmg nien.
3 TIEN VA CAC KHOAN TU'O'NG DUTYNG TIEN
30.6.2014 31.12.2013
VND VND
Tien mat 891.862.006 369.240.536
Tien girl ngan hang 237.514.306.977 230.343.131.990
Cac khoan tuvng &rung tien (*) 373.525.982.745 686.545.985.684
611.932.151.728 917.258.358.210
(*) Cac khoan Leung &rung tien bao g6m tier' gCri co ky han vai thol gian dao han ban del., trong vong 3 thang.
16
TONG CONG TY CO PHAN DICH VU TONG HCfP DAU KHI Mau so B 09 — DN
4 CAC KHOAN DAU TAI CHINH
(a) Diu tu' tai chinh ngan han
30.6.2014 31.12.2013 VND VND
COng ty TNHH MTV Dich vu Thu,ang mai Dau khf 39.500.000.000 39.500.000.000 C6ng ty TNHH MTV Dich vu Tong hgp Sai G6n Dau khf 10.400.000.000 10.400.000.000
49.900.000.000 49.900.000.000
Theo Quyet dinh s6 313/Q+D-DVTHDK-HDQT va 314/ QD-DVTHDK-HIDQT ngay 26 thang 12 nam 2011, HOi clang Quan tri cua Tong Cong ty quye't Binh se giai the COng ty TNHH MOt Thanh vien Dich vu Thuang mai Dail khf ("Petrosetco Thu,ceng mai") va C6ng ty TNHH MOt Thanh vien Dich vu Tong hap Sai Gon Dau khf ("Petrosetco Sai Gem") ke tC' ngay 1 thang 1 nam 2012. Hien tai, Petrosetco Trading va Petrosetco Sai Gon clang trong qua trinh quyet toan vOl ca quan thue cle hoan thien cac thif tuc cho viec giai the doanh nghiep va trong nam 2013 va 6 thang dau nam 2014 khong phat sinh hoat clOng san xuat kinh doanh. Theo cI6, gia tri khoan clau tu' vac) Petrosetco Thuiang mai va Petrosetco Sai GOn se c7u,gc trinh bay tai khoan muc "Dau tu' ngan han" — ma so 121 thay vi khoan muc "Dau tu' vao cong ty con" — ma so 251 ten bang can GI& ke toan.
(b) Dy, phong giam gia clau tu' ngin han
30.6.2014 VND
31.12.2013 VND
Cong ty TNHH MTV Dich vu Thiyang mai Dau khf 29.882.192.415 29.882.192.415 Cong ty TNHH MTV Dich vu TOngh6,6 Sai G6n Dau khf 1.641.016.490 1.641.016.490
31.523.208.905 31.523.208.905
5 PHAI THU KHACH HANG
30.6.2014 31.12.2013
VND VND
Ben ba 100.013.490.259 60.646.839.251
Ben lien quan (Thuyet minh 29(b)(iii)) 45.680.000
100.059.170.259 60.646.839.251
17
TONG CONG TY CO PHAN DICH VU TONG HOP DAU KHI
6 TRA TRU'O'C CHO NGU'O'I BAN
30.6.2014
VND
nilAu s6 B 09 — DN
31.12.2013
VND
Ben thCr ba 30.405.616.798 2.295.552.455
Ben lien quan (Thu* minh 29(b)(v)) 46.854.074.080
77.259.690.878 2.295.552.455
7 HANG TON KHO
30.6.2014 31.12.2013
VND VND
Hang mua dang di tren du'eYng 42.246.343.125 28.969.072.486
Hang hba 81.714.455.884 42.477.592 239
123.960.799.009 71.446,664.725
18
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TONG CONG TY CO PHAN DICH VU TONG HO'P DAU KHI miu s6 B 09a - DN
8 TAI SAN CO DOAN (ti6p theo)
(b) Tai san c6 Binh vo hinh
Nguyen gia Tai ngay 1 thang 1 nam 2014
Quyen SCP
dung dat VND
Pith m'em VND
tong cong VND
va ngay 30 thang 6 nam 2014 100.112.600.381 379.057.000 100.491.657.381
Khiu hao lay Ice Tai ngay 1 thang 1 nam 2014 va ngay 30 thang 6 nam 2014 379.057.000 379.057.000
Gia tri con Iai Tai ngay 1 thang 1 nam 2014
va ngay 30 thang 6 nam 2014 100.112.600.381 - 100.112.600.381
20
TONG CONG TY CO PHAN DICH VU TONG HO'P DAU KHI
9 CAC KHOAN DAU TU DAI HAN
(a) Dau tu' vao cong ty con
MAu so B 09a - DN
30.6.2014 31.12.2013
VND VND
COng ty CO phan Dich vy Phan ph6i T6ng hop Dau khi 113.600.000.000 113.600.000.000
Ming ty TNHH MTV Thirceng mai va Dich vy DAL' khi Bien
("POTS") 31.681.662.678 31.681.662.678
C6ng ty CO phan Dich vy TOng hop Dau khi Wing Tau 64.341.999.232 64.341.999.232
C6ng ty CO phan Thiyang mai Dich vy Dau khi Mien Trung
CPSMT") (i) 101.328.000.000 95.230.000.000
Cong ty CO phan Quan Ijr va Khai thac Tai san Dau khi 66.160.637.417 66.160.637.417
Cong ty TNHH Petrosetco - SSG 9.985.163.997 9.985.163.997
Cong ty CO phan HOi ty Thong minh ("Smartcom") (ii) 16.500.000.000 15.000.000.000
Cong ty CO phan Dich vy Ban 10 Dau khi 7.650.000.000 7.650.000.000
COng ty CO phan Dich vy Logistics Dau khi Viet Nam ("PSL") (iii) 6.000.000.000
Cong ty CO phan Phan ph& San pham COng nghe cao Dau
khi ("PHTD") (iv) 5.100.000.000
422.347.463.324 403.649.463.324
(i) Trong 6 thang deu nam 2014, Tong Cong ty da mua them co phi& tir nhCrng nha cfau tu' khac nang ty le Op vOn len thanh 94,69% vOn dieu le cua PSMT. Tuy nhien, tai thoi diem hien tai, Giay Chirng nhan Bang ky Doanh nghiep thay clOi lAn thin 15 sO 4300368426 cua PSMT ngay 2 thang 6 nam 2014 chu'a cap nhat viec thay clOi quy6n so' hau nay.
(ii) Vao ngay 17 thang 6 nam 2014, TOng COng ty da mua them 5% co phan cua Smartcom tir co &mg khac nang ty le gap von dm Tong COng ty le'n thanh 55% vOn dieu le dm Smartcom.
(iii) PSL tru,ac day duvc sa hCFu bal POTS (chiem 60% von dieu 10 cua PSL) va cac co clang khac. Trong 6 thang dau nam 2014, POTS cla chuyen nhu,o'ng toan 130 vOn Op 6 tji (long tu,ang &rang 60% von dieu le cua PSL cho Tong Cong ty.
(iv) PHTD du,o,c thanh lap theo giay chirng nhan clang Iccr doanh nghiep In clau sO 0312791043 ngay 22 thang 5 nam 2014, trong do TOng Cong ty so, hcru 5,1 ty ciOng trang &rang 51% vOn diet.' 10 cua C6ng ty.
21
TONG CONG TY CO PHAN DICH VU TONG HOP DAU KHI Mau so B 09a - DN
9 CAC KHOAN DAU DAI HAN (ti6p theo)
(a) Dau tu' vao cong ty con (tiOp theo)
ThOng tin chi tiet ye cac cong ty con cOa TOng COng ty tai ngay 30 thang 6 nam 2014 nhu' sau:
Cong ty con
No'i thanh lap, clang k9 hoat diing
T9 le se), hCru
Ty le biku quyet
1Am MO, Hoat Ong chinh
Cong ty CO phhn Dich vu Phan phOi TOng hop Dhu khi
TP. HCM 79,87% 79,87% Phan phOi thiet bi (lien try vien thong
C6ng ty TNHH MTV Thuang mai va Dich vu Dhu khi Bien
TP. HCM 100% 100% Thvang mai, dich vu
Cong ty CO phhn Dich vu 1-Ong hop VOng Tau 70% 70% Cung cep dich vu Dhu khi Wing Tau
COng ty CO phhn Thuong mai Dich vu Dhu khi Mien Trung
Quang Ng5i 94,69% 94,69% Thiyang mai va dich vu
Cong ty CO phAn Quail ly va Khai thac Tai san Dhu khi
Ha NO1 88,2% 88,2% Quan ly, khai thac, van hanh toa nha
Cong ty TNHH Petrosetco - SSG TP. HCM 51% 51% Kinh doanh bat clOng san
Cong ty CO phhn HOi tu ThOng minh TP. HCM 55% 55% Thiet bi, linh kien dien thiet bi ngoai vi, phhn mem
C6ng ty CO phhn Dich vu Ban I8 TP. HCM 51% 51% Ban le dien thoai Dhu khi
C6ng ty CO phhn dich vu Logistics dhu khi Viet Nam
TP. HCM 60% 60% Dich vu van chuyen du,Ong bien
Cong ty CO phhn Phan phOi San phern Cong nghe cao Dhu khi
TP. HCM 51% 51% Thiet bi, linh kien (lien ti', thiet bi ngoai vi
(b) Dau tu' vao cong ty lien ket
30.6.2014
VND
31.12.2013
VND 11(
14.359.957.249 Cong ty TNHH Kinh doanh Van phong DAL, khi 14.359.957.249
22
TONG CONG TY CO PHAN DICH VU TONG HOP DAU KHI Rau so B 09 — DN
9 CAC KHOAN DAU TU' DAI HAN (tie), theo)
(b) Diu tu, vat) cong ty lien k6t
Thong tin chi tiet ye ding ty lien ket cua TOng COng ty tai ngay 30 thang 6 nam 2014 nhu' sau:
Nal thanh lap, clang
Ty le bieu
kjf hoat Ty le quyet Cong ty lien k6t Ming so' nam Hoat Ong chinh
Cong ty TNHH Kinh doanh Van Ba Ria — Dich vu cho thue van ph6ng Dau khi VOng Tau 24% 24% phong
10 CHI PHI TRA TRUO'C DAI HAN
Chi tret chi phi tra truVc dai han du'o'c trinh bay nhu' sau:
30.6.2014 VND
31.12.2013 VND
Chi phi thue van phong (*) 110.122.633.601 160.035.834.403 Thue kho H6 Nai 2.060.476.587 2.093.889.573
112.183.110.188 162.129.723.976
Bien dOng chi phi tra truVc dai han nhu' sau:
KSI k6t thtic Nam k6t thtic ngay 30.6.2014 ngay 31.12.2013
VND VND
SO du' clau ky/nam 162.129.723.976 170.475.121.124 Phan b6 trong ky/narn (1.745.026.188) (8.345.397.148) Giam khac (*) (48.201.587.600)
SO du' cuOi ky/nam 112.183.110.188 162.129.723.976
(*) Phan anh khoan tra truVc cho Tap down Dau khi Viet Nam de thue 2.619,37 m2 san tai TOa nha PetroVietnam, sO 1-5 Le Duen, phuVng Ben Nghe, quan 1, thanh phi HO Chi Minh. Tien thue van phong tra truVc dupc phan b6 vao chi phi hoat dOng kinh doanh theo phu'o'ng phap duVng thang trong \tong 50 nam ke ngay 01 thang 10 nam 2010.
Vao ngay 9 thang 6 nam 2014, Tong COng ty va Tap loan Dau khi Viet Nam ky Phu luc sO 2 dm Hop dOng so 10020/2010/41D-DKVN ngay 1 thang 10 nam 2010, trong do sira dOi thOi gian thue phan dien tich lau 1 va lau 6 cua TOa nha PetroVietnam tu, 50 nam thanh 48 thang. Tap doan Dau khi Viet Nam da phat hanh hOa dun cho T6ng C6ng ty de dieu chinh giam tien thue van ph6ng nay theo phu Ric hop dOng nay vOi sO tik la 48.201.587.600 Tong.
23
TONG CONG TY CO PHAN DICH VU TONG FICIP DAU KHI
11 VAY VA NO,' NGAN HAN
30.6.2014 VND
MAu s6 B 09a - DN
31.12.2013 VND
Ngan hang TMCP Dal chi:mg Viet Nam (USD) (Thuyet minh 30(b)(vii)) (i) 189.709.364.435 45.637.040.600
Ngan hang TMCP Dai chUng Viet Nam (VND) (Thuyet minh 30(b)(vii)) (i) 28.987.182.513 38.565.892.463
Ngan hang TNHH MOt thanh vien ANZ (Viet Nam) (USD) 16.727.243.500 Ngan hang TNHH M6t thanh vien ANZ (Viet Nam) (VND) (ii) 75.820.164.114 27.555.978.537 Ngan hang TMCP Bong Nam A (VND) (iii) 78.553.046.788 Ngan hang TMCP Viet Nam Thinh Wong (USD) (iv) 11.799.529.885 Ngan hang TMCP Viet Nam Thinh Vuvng (VND) 810.000.000 Cac khoan vay ngan hang khac - 328.732.173.195
385.679.287.735 457.218.328.295
The hien khoan vay tix Ngan hang TMCP Dal chCing Viet Nam dvai hinh thin hap (Jong tfn dung han Khoan tin dung nay c6 the rut bang VND hoc USD vO'i tong han MOT tOi da la 300 ty dong va dao han vao ngay 01 thang 7 nam 2014. Khoan vay nay khOng co tai san dam bao va chiu lei suet theo quy dinh/thoa thuan tai m6i Ian rut vOn.
(ii) The hien khoan vay tip Ngan hang TNHH M6t thanh vien ANZ Viet Nam thrai hinh thCpc hap dong tin dung han mCrc. Khoan tin dung nay 66 the rut bang USD hoc bang VND vgi tong han rnk:rc t6i da la 25 bleu dOla M9. Khan vay nay duyc dam bao bang toan 60 hang ton kho va cac khoan phai thu v61 gia tri tOi thieu twang ding v61 Han mirc tin dung va chiu lei suet 2%/nam.
(iii) The hien khoan vay tir Ngan hang TMCP DOng Nam A - Chi nhanh Cho' Ltrn dual hinh thirc hgp TOng tin dung han MOC. Khoan tin dung nay c6 the rut bang VND hoac USD vtri tOng han mire tOi da la 200 ty dOng. Khoan vay nay duvc dam bao bang tin chap cilia Tong C6ng ty va chiu lei suet theo quy dinh/thoa thuan tai m6i Ian rut vOn.
(iv) The hien khoan vay tCp Ngan hang TMCP Viet Nam Thinh Vuyng - Chi nhanh Tp. HO Chi Minh dugi hinh thCpc hap dOng tin dung han Khoan tin dung nay c6 the rut bang VND hoc USD vo'i tOng han rni:rc toi da la 200 ty (long. Khoan vay nay kh6ng CO tai san dam bao va chiu lal suet theo quy dinh/thoa thuan tai mOi Ian rut von.
12 PHAI TRA NGLYO'l BAN
30.6.2014 31.12.2013
VND VND
Ben thO, ba 45.311.909.190 18.275.123.289
Ben lien quan (Thuyet minh 29(b)(iv)) 38.295.476.178 132.656.691.570
83.607.385.368 150.931.814.859
(I)
24
TONG CONG TY CO PHAN DICH VU TONG HOP DAU KH1
13 THUS VA CAC KHOAN KHAC PHAI NOP NHA
31.12.2013 So phai nOp
VND VND
Mau s6 B 09a - DN
St) da nOp/da
can tn:r 30.6.2014
VND VND
Thus gia tri gia tang phial nOp
Thu thu nhap doanh nghiep 2.208.358.357
Thue thu nhap ca nhan 366.158.221
Thu& phi va le phi phial nOp khac
52.081.313.656
7.602.863.843
2.911.281.653
97.209.653
(52.081.313.656)
(5.244.518.371)
(2.133.540.668)
(97.209.653)
4.566.703.829
1.143.899.206
2.574.516.578 62.692.668.805 (59.556.582.348) 5.710.603.035
14 CHI PHI PHAI TRA
Chi phi quail 19 (Thuyet minh 29(b)(vi)) Chi phi chuyen gia Cac chi phi phai tra khac
15 CAC KHOAN PHAI TRA KHAC
Phai tra cho Kho bac Nha nuitYc Tinh Wing Tau (*) Phai tra cho Tap doan Dau khi Viet Nam (Thuyet
minh 29(b)(viii)) Cac khan phai tra khac
30.6.2014 VND
2.700.000.000 100.000.000 247.000.000
188.308.168
31.12.2013 VND
2.800.000.000 435.308.168
30.6.2014 VND
31.12.2013 VND
9.068.699.039 9.068.699.039
5.243.970.842 24.609.285.000
3.845.960.820
14.312.669.881 37.523.944.859
(*) Day la khan tien thue dat phai tra cho Kho bac Nha nutrc tinh \fang Tau cho ho'p dung thue
25
TONG CONG TY CO PHAN DICH VU TONG HOP DAU KHI MAL, s6 B 09a - DN
16 VON CO PHAN
(a) S6 luvng co phi6u
CO phi6u
uu clai
2014
CO phi6u
06 thong
S6 luvng c6 phiOu clang ky 69.842.000
2013
CO phi6u
phO thong
69.842.000
CO phieu
u'u dai
SO Iuvng co phi6u dang hanh 69.842.000 69.842.000
TOng C6ng ty chi phat hanh mot loai co phen phO thong khong ductc hu,Ong CO tCfc co dinh vdi menh gia la 10.000 VNID/cO phen. CO &mg so' hi:Fu co phen phO thOng duvc nhen co tire khi duvc tong bo va co quyen bleu quyet theo ty le mot quyen bleu guy& cho moi co Oen sa hCi'u tai cac cu6c hop co dOng cua Tong COng ty.
(b) Tinh hinh bi6n Ong cua von co phAn
Theo Giey cht:mg,nhan clang icy doanh nghiep thay len 15 so 0300452060 ngay 21 thang 10 nam 2013, von dieu le dm TOng COng ty la 698,4 ty ciong Viet Nam. Ca cau von dieu le cua TOng COng ty nhu' sau:
30.6.2014 31.12.2013 VND OA VND
Tap loan DAL] kill Viet Nam 246.092.850.000 35,24 246.092.850.000 35,24
Cac CO clOng khac 452.327.150.000 64,76 452.327.150.000 64,76
698.420.000.000 100 698.420.000.000 100
26
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TONG CONG TY CO PHAN DICH VU TONG HO,'P DAU KHI Mau s6 B 09 — DN
18 LAI CO' BAN MEN CO PHIEU
L5i co' ban tren co phi5u du' c tinh b5ng s6 I i nhuan thu5n phan b6 cho cac c6 dong chia cho s6 luvng binh quan gia quyen cua s6 co phieu ph6 thong Bang lu u hanh trong n5m, khOng bao gom cac co phieu ph6 th6ng du'o'c Tong Cong ty mua lai va giix lam co phieu qu9:
Ky 6 thong k6t tinic ngay
LCyi nhuan thu5n phan b6 cho cac co clang
Binh quan so có phi5u ph6 thOng Bang Iuu hanh (co phieu)
Lai co' ban ten moi CO phieu
30.6.2014 30.6.2013
VND VND
27.973.789.987 34.314.583.761
69.842.000 69.842.000
401 491
19 BAO CAO BO PHAN
Trong ky, Tong COng ty chi) yeu kinh doanh ban buOn cac san ph5m hat nhva, loai hinh kinh doanh khac chiem t9 trong khOng clang ice. Do dO, TOng C6ng ty khOng trinh bay bao cao cac b0 phan theo linh vu'c kinh doanh. Mat khac, TOng COng ty khOng CO host Ong kinh IC
doanh nao ngoai lanh th6 Viet Nam; do vay, Tong C6ng ty kh6ng co b0 phan kinh doanh theo 0
khu vy'c dia 19 ngoai Viet Nam. !( N
20 DOANH THU
Ky 6 thong k6t thLic ngay
30.6.2014 30.6.2013 VND VND
Doanh thu ban hang 852.205.237.266 827.257.021.218
Doanh thu cung cep dich vu 38.545.192.843 37.882.469.053
890.750.430.109 865.139.490.271
21 GIA VON HANG BAN
Ky 6 thong k6t thLic ngay
30.6.2014 30.6.2013 VND VND
Gia von cua thanh phhmd5 ban 793.650.724.693 801.661.145.247
Gia von cua dich vu d5 cung cep 9.062.050.501 8.957.123.670
802.712.775.194 810.618.268.917
28
TONG CONG TY CO PHAN DICH VU TONG HOP DAU KHI
22 DOANH THU HOAT DONG TAI CHINH
Mau so B 09 — DN
Ky 6 thang k6t thtic ngay 30.6.2014
VND 30.6.2013
VND
Lai tien gixi va tien cho vay 26.489.587.885 23.476.980.326 Co tCrc du,gc chia (Thuyet minh 29(a)(vii)) 1.664.540.000 8.752.714.581 Lai chenh lech ty gia hOi doai da thcpc hien 3.754.704.094 818.744.745 Lgi nhuan chuyen tix cong ty con 5.922.086.340
31.908.831.979 38.970.525.992
23 CHI PHi TAI CHiNH
KS, 6 thang k6t thLic ngay 30.6.2014 30.6.2013
VND VND
Chi phi lai vay 8.949.292.368 5.709.646.131 L6 chenh loch ty gia hoi doai da thtic hiOn 3.586.770.166 580.020.109 L6 do danh gia la' cac khoan CO goo ngoai to cuOi nam 1.359.333.842 613.665.806 Cac chi phi tai chinh khac 24.609.450 120.557.960
13.920.005.826 7.023.890.006
24 CHI PHI BAN HANG
NhCvng chi fiat.' chu you sau day duvc du'a vao chi phi ban hang:
Ky 6 thang k6t thLic ngay 30.6.2014 30.6.2013
VND VND
Chi phi van chuyen xuAt khau 21.042.150.849 2.003.816.403 Chi phi van chuyen nOi dia 16.669.757.678 12.424.002.749
Chi phi thue kho 2.467.456.364 997.902.955 Chi phi lugng 1.671.845.911 1.982.523.287
29
TONG CONG TY CO PHAN DICH VU TONG HQ? DAU KHi
Mau s6 B 09 — DN
25 CHI PHI QUAN Llf DOANH NGHIEP
NhO,ng chi tieu ch6 yeu sau day duvc due vao chi phi quan ly doanh nghiep:
K9 6 thing k6t thLic ngay 30.6.2014
VND 30.6.2013
VND
Chi phi lu,ang 6.974.974.297 7.816.139.251 Chi phi quan ljt 3.040.213.959 4.812.481.270 Chi phi van phong 2.053.053.804 1.902.180.157 Chi phi cOng tic 1.754.663.071 1.374.918.290 Chi phi khdu hao TSCD 1.315.965.798 1.049.152.203 Chi phi chuyen gia 1.006.028.531 435.532.113
26 THUE
SO thud tren lai nhuen tru'o'c thud cue TOng COng suit 22% cho nam 2014 va 25% cho nam 2013 theo
Ldi nhuen ke toan truVc thud
Thud tinh a thud suit 22% (2013: 25%) Dieu chinh:
Thu nhep khong chiu thud Chi phi khong cluvc khdu trix
Chi phi thud thu nhep doanh nghiep
ty khac vii se) thud khi cluvc tinh theo thud quy dinh cue luet thud hien hanh nhu, sau:
Ky 6 thing k6t tlnic ngay
ci
H
3 II
it
g
‘;-j( 1
30.6.2014 VND
35.576.653.830
30.6.2013 VND
43.064.025.441
7.826.863.843
(366.198.800) 142.198.800
10.766.006.360
(3.592.809.325) 1.576.244.645
7.602.863.843 8.749.441.680
Chi phi thud thu nhep doanh nghiep cho k9 6 thing duvc u,O'c tinh vao thu nhep chiu thud va CO the co nhang (lieu chinh tby thuOc vao su' kidm tra cue ca quan thud.
27 CHI PHI KINH DOANH THEO YEU TO
Ky 6 thing k6t thilc ngay 30.6.2014
VND 30.6.2013
VND li
Chi phi nguyen lieu, vet lieu 159.124.566 585.836.413 Chi phi nhan cOng 8.646.820.208 10.078.405.146
Chi phi khdu hao TSCD 1.886.987.670 2.192.264.484 Chi phi dich vu mua ngoai 53.558.701.632 26.150.323.375 Cac chi phi khac bang tin 13.138.842.064 13.428.364.156
77.390.476.140 52.435.193.574
30
TONG CONG TY CO PHAN DICH VU TONG HOP DAU KHi m5u s6 B 09 — DN
28 QUAN LY RUI RO TAI CHINH
(1) Cac chinh sach k6 toan chi,' y6u
Chi Tat cac chinh sach ke toan chu yeti va cac phiyang phap ma Tong COng ty ap dung (bao gom cac Wet.' chi a ghi nhan, co' s& xac Binh gia tri va ca sa ghi nhan cac khoan thu nhap va chi phi) doi vO'i tu'ng loai tai san tai chinh va cong no' tai chinh dugc trinh bay tai Thuyet minh so 2.
(2) Cac loai cong cu tai chInh
30.6.2014
VND
31.12.2013
VND
Tai san tai chInh
Tien va cac khoan tu,cmg &rang tien 611.932.151.728 917.258.358.210
Phai thu khach hang 279.261.444.861 264.588.053.281
Phai thu khac 4.740.919.286 14.372.556.665
Dau tu, dai han khac 2.000.000.000 2.000.000.000
Tai san dai han khac 1.025.000.000 1.020.000.000
898.959.515.875 1.199.238.968.156
No, tai chInh
Vay va nd ngan han 385.679.287.735 457.218.328.295
Phai tra ngugi ban 227.843.304.170 291.530.755.152
Phai tra khac 14.312.669.881 37.523.944.859
Chi phi phai tra 2.800.000.000 435.308.168
630.635.261.786 786.708.336.474
(3) Quan 19 rui ro tai chinh
TOng C6ng ty da xay dung he thong quan 19 rui ro nharn phat hien va danh gia cac rui ro ma Tong COng ty phial chiu, thiet lap cac chinh sach va quy trinh kiem soat rui ro a mac chap nhan duvc. He thOng quan 19 rui ro du,gc xem xet lei Binh ky nam phan anh nhirng thay dOi cua dieu kien thi trugng va hoat cl6ng cua TOng COng ty.
RCJi ro tai chinh bao gom rui ro thi trip:mg (bao gam rui ro t9 gia, rui ro lei suet va rui ro ve gia), rui ro tin dung variliro thanh khoan.
(a) MA ro thi tru,o,ng
Rui ro thi targng la rui ro gia tri hap 19 hoac lu,u chuyen tien to twang Iai cua mix cong cu tai chinh se bien d(ing theo su, bien d6ng cua gia thi tru,ong. Rt.li ro thi tru,ang bao gom 3 loai rOi ro: rui ro tien te,r0iro gia va rui ro lai suet.
31
TONG GONG TY CO PHAN DICH VU TONG FICIP DAU KHi MAu s6 B 09 — DN
28 QUAN L? ROI RO TAI CHINN (tiep theo)
(3) Quin 19 rui ro tai chinh (tiep theo)
(a) ROI ro thi tru'o'ng (ti6p theo)
Quan 13% rui ro ty gia
Tong Cong ty thu,c hien mot so cac giao dich c6 gac ngoai tO, theo do, TOng C6ng ty se chiu rui ro khi co bien d6ng ye ty gia. Gia trj ghi sO cua cac tai san bang tien va cong na phai tra cO goo bang ngoai t0 tai they' diem cuOi nam nhu' sau:
TM sari No 30.6.2014 31.12.2013 30.6.2014 31.12.2013
VND VND VND VND
DO la M9 ("USD") 162.888.705.389 123.970.660.210 200.747.073.593 232.369.793.800
Tong C6ng ty chu yeu chiu anh huio'ng cua thay doi ty gia cua dong de la M9.
Bang sau day the hien phan tich d6 nhay doi vol ngoai to cua TOng C6ng ty trong tru,Ong [-pp t9 gia Tong Viet Nam tang/giam 1% so vai cac clang tien tren. T910 thay dOi 1% duicoc Ban TOng Giam dOc sir dung khi phan tich rui ro t9 gia va the hien danh gia cua Ban TOng Giam dac ye min thay dOi co the CO cua t9 gia. Phan tich d6 nhay vai ngoai to chi ap dung cho cac sO du' dm cac khoan muc tien to bang ngoai to tai thoi diem cuai ky va dieu chinh viec danh gia Iai cac khoan muc nay khi cO 1% thay dOi cua t9 gia. Neu t9 gia cac clang ngoai to du,61 day so vai dOng Viet Nam tang/giam 1% thi Idi nhuan tru,(5,c thue cua TOng COng ty se giam/tang cac khoan tiyang Ong nhu, sau:
30.6.2014 31.12.2013
VND VND
Do la M9 ("USD") 378.583.682 1.083.991.336
(ii) Rai ro gia
Quan 19 rui ro ve gia
TOng Cong ty chiu rui ro ye gia cua cong cu van phat sinh tO, cac khoan Tau tu' vao cac cong ty con va cong ty lien ket. H6i dOng Quan tri cua TOng C6ng ty xem xet va phe duyet cac quyet dinh cfau tu' vao cong ty con, cong ty lien ket nhu' nganh nghe kinh doanh, cong ty de dau Cac khoan dau tu' vao cac cong ty con va cong ty lien ket du,cic nem 910, khOng phai cho muc dich kinh doanh ma cho muc dich chien Vac lau dai. Tong C6ng ty khOng c6 9 dinh ban cac khoan dau tu' nay trong tiromg lai gen.
Quan 19 rui ro ve gia hang h6a
TOng Cong ty mua nguyen vat lieu: hang hoa tix cac nha cung cep trong ye ngoai nu,Oc de phuc vu cho hot Ong san xuat kinh doanh. Do vay, Tong cong ty se chiu rui ro tix viec thay dOi gia ban cua nguyen vat lieu, hang hoa.
32
TONG CONG TY CO PHAN DICH VV TONG HgP DAU KHI Mau s0 B 09 — DN
28 QUAN LY ROI RO TAI CH1NH (tier) theo)
(3) Quan ly rui ro tai chinh (tiep theo)
(a) RiJi ro thi triyaeng (tiep theo)
(iii) Quan iy raj ro Iäì suet
TOng C6ng ty chiu rUi ro lei suet phat sinh tCr cac khoan vay chiu lei suet de du,o,c ky ket. Rui ro nay se du,gc Tong Cong ty quail 19 bang cach duy tri a mCrc dO hop 19 cac khoan vay de CO &roc Iai suet CO lei cho Tong Cong ty tip cac nguOn cho vay thich hop.
Val gia dinh la cac bien s6 khac kh6ng thay dOi va gia dinh s6 du' tien vay cuoi nam la s6 du' tien vay trong su6t nam tai chinh, neu lei suet cila cac khoan vay vcfri lei suet the nOi tang/giam 100 diem co' ban thi lei nhuen tru,O'c thue cua TOng COng ty cho ky 6 thang ket thCic ngay 30 thang 6 nam 2014 se tang/giam 3.8 t9 dOng.
(b) Quan ly rui ro tin dung
Rui ro tin dung xay ra khi mOt khach hang hoec dOi tac khOng dap Ong dt_roc cac nghia vu trong hop thing den den cac ton that tai chinh cho Tong COng ty. TOng COng ty CO chinh sach tin dung phO hop va thutmg xuyen theo d6i tinh hinh de danh gia xem Tong C6ng ty co chiu rui ro tin dung hay khOng. TOng C6ng ty khOng CO rui ro tin dog tong yeu vo,i cac khach hang hoec doi tac bai vi cac khoan phai thu den tip mOt s6 luyng lOm khach hang hoat Ong trong nhieu nganh khac nhau va phan boa cac khu vu'c dia 19 khac nhau.
(c) Quan ly rui ro thanh khoan
Muc Bich quan 19 rUi ro thanh khoan nhem dam bao du nguon von de dap Ong cac nghia vu tai chinh hien tai va trong tu'o'ng Iai. Tinh thanh khoan cOng &roc TOng C6ng ty quail 19 nhenri dam bao mCrc phu trOi giO,a cOng no' den han va tai san den han trong trong nam & min CO the &roc kiem soat doi vOi so von ma TOng COng ty tin rang co the tao ra trong nam do. Chinh sach cOa Tong C6ng ty la theo d6i thutmg xuyen cac yeu ceu ve thanh khoan hien tai va du, kien trong tu'o'ng Iai nhem dam bao Tong Cong ty duy tri du Min du, ph6ng tier' met, cac khoan vay va du von ma cac chu s6' hCru cam ket gob nhem dap Crng cac quy dinh ve tinh thanh khoan ngen han va dai han hon.
Cac bang du,cfri day trinh bay chi tiet cac mCrc dao han theo hop dOng con Iai doi vc5'i tai san tai chinh va cong no tai chinh phi phai sinh va thOl han thanh than nhu' (5a duvc thaa thuen. Cac bang nay du,gc trinh bay dkra ten d6ng tien chu'a chiet kheu cCia tai san tai chinh gam lei tu, cac tai san do, neu co va dOng tien chu'a chiet khau cCia cOng no tai chinh tinh theo ngay sOm nhet ma Tong COng ty phai tra. Cac bang nay trinh bay d6ng tien cua cac khoan g6c va tier' Iai. Viec trinh bay thOng tin tai san tai chinh phi phai sinh la can thiet de hieu viec quan Iy rui ro thanh khoan cua Tong COng ty khi tinh thanh khoan du,gc quan 19 tren co so, cong no va tai san thuen.
33
TONG CONG TY CO PHAN DICH VU TONG FIQ'P DAU KHI Mau s6 B 09 — DN
28 QUAN LY RCI1RO TAI CHINH (ti6p theo)
(3) Quan ly rui ro tai chinh (ti6p theo)
(c) Quan ly rui ro thanh khoan theo)
Tai ngay 30 thang 06 nam 2014
Du,61 1 nam VND
Tren 1 nam T6ng cong
VND VND
Tien va cac khoan twang &rang tien 611.932.151.728 611.932.151.728 Phai thu khach hang 279.261.444.861 279.261.444.861 Phai thu khac 4.740.919.286 4.740.919.286 flan to tai chinh dai han 2.000.000.000 2.000.000.000 Tai sari dai han khac 1.025.000.000 1.025.000.000
895.934.515.875 3.025.000.000 898.959.515.875
Vay va nq ngan han (385.679.287.735) - (385.679.287.735) Phai tra ngLr6i ban (227.843.304.170) - (227.843.304.170) Phai tra khac (14.312.669.881) - (14.312.669.881) Chi phi phai tra (2.800.000.000) - (2.800.000.000)
(630.635.261.786) - (630.635.261.786)
Chenh tech thanh khoan thuan 265.299.254.089 3.025.000.000 268.324.254.089
Tai ngay 31 thang 12 nam 2013 )N
NHI Tien va cac khoan tuvng du'ong tier.] Phai thu khach hang
917.258.358.210 264.588.053.281
917.258.358.210 264.588.053.281 El*
Phai thu khac 14.372.556.665 14.372.556.665 eau tai chinh dai han 2.000.000.000 2.000.000.000 Tai san dai han khac 1.020.000.000 1.020.000.000
1.196.218.968.156 3.020.000.000 1.199.238.968.156
Vay va no ngen han (457.218.328.295) - (457.218.328.295) Phai tra nguai ban (291.530.755.152) - (291.530.755.152) Phai tra khac (37.523.944.859) - (37.523.944.859) Chi phi phai tra (435.308.168) - (435.308.168)
(786.708.336.474) - (786.708.336.474)
Chenh lech thanh khoan thuan 409.510.631.682 3.020.000.000 412.530.631.682
Ban Tang Giam dac tin tudeng rang Tang Cong ty c6 the tao ra du ngwin tien de dap Ong cac nghia vu tai chinh khi den han.
34
TONG CONG TY CO PHAN ()ICH vy TONG HgP DAU KHI Miu s6 B 09a - DN
29 GIAO DICH VO'I CAC BEN LIEN QUAN
CO clOng 16n nhat cua Tong COng ty &roc kiern scat boi Tap doan Dau khi Viet Nam ("Tap doan") so' hCru 35,24% von dieu le cua Tong Cong ty (Thuyet minh 16).
(a) Giao dich vdi cac ben lien quan
Trong nam, cac giao dich trong yeu sau day duvc thtpc hien vai cac ben lien quan:
i)
Ky 6 thang ke't thtic ngay
Doanh thu ban hang va dich vu
30.6.2014
VND
30.6.2013
VND
Cac cong ty con 16.935.715.340 31.006.942.040
ii)
Cac c6ng ty thanh vien thu6c Tap doan
Mua hang boa va dich vy
1.000.000.000
Tap doan Dau kill Viet Nam 5.606.974.800
Cac cOng ty con 215.633.909 1.850.647.407
iii)
Cac cOng ty thanh vien thu6c Tap doan
Cac khoan chi cho cac nhan su, quail iy chti chelt
420.399.118.778 769.654.996.032
iv)
Luang va cac quyen Iqi gOp khac
Hopt dOng tai chinh
6.152.368.409 2.754.389.003
Cong ty thanh vien thu6c Tap doan
Vay von Ngan hang TMCP Dai chung Viet Nam 463.645.138.295 480.000.000.000
Tra na vay Ngan hang TMCP Dai chung Viet Nam 480.000.000.000 480.000.000.000
v)
vi)
Phi quail iy phan 136 cho cac cling ty con
Lai sip dung von
17.859.750.000 17.548.000.000
Cac c6ng ty con 6.144.129.660 10.534.418.576
35
TONG LONG TY CO PHAN DICH vy TONG HO'lp DAU KHI MAu s6 B 09a - DN
29 GIAO DICH Veel CAC BEN LIEN QUAN (ti6p theo)
(a) Giao dich cac ben lien quan (tiep theo)
KY 6 thang kot thtic ngay
vii) Thu nhOp ter c6 fur (Thuyet minh 22)
30.6.2014
VND
30.6.2013
VND
Cac cong ty con 1.664.540.000 7.939.199.346
Cac cong ty lien ket 813.515.235
viii) Gop von trong kjr (Thuy& minh 9)
1.664.540.000 8.752.714.581
Cac cong ty con COng ty CO phan Thuang mai Dich vy Deu khi Mien
Trung 6.098.000.000
COng ty CO phan Dich vy Logistics DAL.' khi Viet Nam 6.000.000.000
COng ty CO otter' phan ph& San phern COng nghe
cao Day khi 5.100.000.000
COng ty CO phen Dich vy Ban le Deu khi 7.650.000.000
COng ty CO phen H6i ty Thong minh 1.500.000.000 9.550.000.000
ix) Lai nhuOn chuyen ter cong ty con
Cac cong ty con
(b) S6 du' cu6i nam vol cac ben lien quan
i) Phai thu not bi;$
5.922.086.340 Ht.
30.6.2014 VND
41
31.12.2013 VND
ii)
Cac cong ty con
Phai tra not b0
179.202.274.602 203.941.214.030
iii)
Cac cong ty con
Phai thu khach hang (Thuyet minh 5)
144.235.918.802 140.598.940.293
Cac cong ty thanh vien thu6c Tap doan 45.680.000
36
TONG CONG TY CO PHAN DICH VV TONG Hcyp DAU KHi
29 GIAO DICH Vol CAC BEN LIEN QUAN (tiep theo)
(b) SO du' cu6i nam cac ben lien quan
iv) Phai tra ngutei ban (Thu* minh 12)
Cac cong ty thanh vien thuOc Tap doan
v) Tra tru'o'c cho ngu'o'i ban (Thuyet minh 6)
Tap doan Dau khi Viet Nam
vi) Chi phi phai tra (Thuyet minh 14)
Tap doan Dau khi Viet Nam
vii) Cac khoan vay (Thuyet minh 11)
Cac cong ty thanh vien thuOc Tap doan
viii) Cac khoan phai tra khac (Thuyet minh 15)
Tap doan Dau khi Viet Nam
Mau s6 B 09a - DN
30.6.2014 31.12.2013 VND VND
38.295.476.178 132.656.691.570
46.854.074.080
2.700.000.00
218.696.546.948 84.202.933.063
24.609.285.000
30 CAM KET THUS HOAT DONG
Cac hap dOng thue hoat dOng kh6ng huy ngang, C6ng ty phai tra rnCrc toi thieu trong tu'ung lai nhu' sau:
30.6.2014 31.12.2013
VND VND
Du,61 1 nam 14.143.636.883 14.637.176.004
Tb, 1 den 5 nam 55.528.083.790 58.548.704.018
Tren 5 nam 582.073.439.224 607.937.341.383
651.745.159.897 681.123.221.405
37
ung Tuan Ha TOng Giam doe
Ha Van Phu'o'ng Ngutyi lap
Dao Van iDai KO toan tru,Ong
Bac) cao tai chinh rieng giDa nien d6 da duvc Ban TOng Gam doc duye ng 8 nam 2014 .
38
TONG CONG TY CO PHAN DICH VU TONG HO'P DAU KHI
31 CAC CAM KET KHAC
(a) Cam k6t bao lanh tin dung
Tai ngay 30 thang 6 nam 2014, Tong COng ty c6 cam ket bao lanh khOng huy ngang do' vai cac khoan vay tai cac ngan hang thu'o'ng mai (goi tat la "Ben cho vay") cua cac don vi thanh vien cua TOng COng ty Dich Tong hop Dau khi (goi tat la "Ben duvc bao lanh"). Theo c16, TOng C6ng ty c6 trach nhiem hoan tra so g6c vay, !Ai vay, chi phi bao lanh va cac chi phi khac cho Ben cho vay trong trutYng hap Ben duvc bao lanh kh6ng thanh toan hoac thanh toan cham tre.
Mau s6 B 09a - DN
Dom vi
Ti6m to
USD
VND
VND
VND
VND
VND
VND
VND
Han mac
bao lanh Cong ty duvc bao lanh
Cac dan vi thanh vien cua TOng Cong ty Dich vu va TOng hap [Au khi Cac dan vi thanh vien cua Tong Cong ty Dich vu va TOng hcyp DAL' khi COng ty CO phAn H0i ty Thong minh
C6ng ty TNHH MTV Thirang mai va Dich vu DAu khi Bien C6ng ty CO phan Dich vu Logistics DAu khi Viet Nam Cong ty CO phAn Dich vu Ph5n ph& TOng hap DAu khi COng ty CO phan Dich vu Ph5n phOi Tong hap DAu khi; C6ng ty CO
phAn H6i ty Th6ng Minh
Cong ty CO phAn H6i ty Th6ng minh; C6ng ty TNHH MTV Thtrang mai va Dich vu DAu khi Bien; Cong ty CO phan Dich vu Ph5n phoi TOng hap DAL' khi
(b) Cam k6t gop von
37.000.000 200.000.000.000 450.000.000.000 400.000.000.000 20.000.000.000
1.250.000.000.000
400.000.000.000\
200.000.000.000 1:13
Tai ngay 30 thang 6 nam 2014, tinh hinh cam ket gap von dieu le vao c6ng ty con nhu' sau:
S6 von da gop tai ngay
30.6.2014 VND
51 9.985.163.997
Theo tren giAy chOmg nhan clang ki kinh
doanh VND
Ten cOng ty con
COng ty TNHH Petrosetco SSG 229.500.000.000
TY le g6p von cua cac c6ng ty
(%)
SO vein con phai
gop tai ngay 30.6.2014
VND
219.514.836.003
32 CAC SO LIEU SO SANH
MOt vai s6 liOu so sanh da cluvc phan lopi lai de phii hap v61 cach trinh bay nam nay.
