T~P BoAN xANG DAu VI:E:T NAM

CONG TY CP xAY LAp III PETROLIMEX Via chi: 232 NguySn Tftt Thanh, P13, Q4, TPHCM

PETROLIMEX

BAo cAo TAl CHINH

Quy 111/ 2014 Tit ngay 0110112014 dtn ngay 3010912014

- Bang cAn d6i ke'tmln Mfiu s6B 01 - DN

- Ke't qua hOc;Lt d¢ng kinh doanh Mfiu s6 B 02 - DN

- LUll chuyen ti~n t¢ MAu s6 B 03 - DN

- Thuye't minh bao cao tai chinh Mfiu s6 B 09 - DN

- Ma s6 thue' : 0 3 0 2 5 3 6 5 8 0

Nai nh~ bao cao : .

- Thang 09 nam 2014­

'.

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TAP DOA.N XA.NG DAu VIeT NAM Mau s6B Ol-DN

CONG TY CP xAY LAp III PETROLIMEX (Ban himh kern thea QD s6 J512006/QD-BTC

Dja chi: 232 Nguy~n T~t Thanh, P13, Q4, TPHCM ngay 20/0312006 cua Bq tnii'mg BTC)

? " ~ ,,~. -'

BANG CAN DOl KE TOAN Quy 11112014

T~i ngay : 30/09/2014

Don vi Hnh: VND

THUYETTENCHiTIEU MAS6

MINH

1 2 3 A. TAI SAN NGA.N H~N (100 =110+120+130+140+150) 100

I. Tien va cac khoim tuong duong tien no V.Ol

I.Tien III -~ ~~f--­

2. Oie khoan tuong duong tien 112 1-­

II. Cac khoan dliu tu tai chinh ngan h~n V.02120

1. DAu tu ngAn h~n 121

2.DIf phong giam gia dAu tu ngAn h~n 129

III. Cac khoim phai thu ngan h~n 130 ~-

1. Phai thu clIa khach h?mg 131

2. Tra trUoc cho nguOi ban 132

3. Phai thu n(li b(l ngAn h~n 133

4.Phai thu theo tie'n d(l ke' ho~ch hqp d6ng 134 -

5. Cac khoan phai thu khac 135 V.03 --~~--

6. DIf phong phai thu kh6 doi 139 -~ ~-I---~-1--­

IV. Hang ton kho ~--

140 f-----­

,1. Hang t6n kho V.04141 -------~-------_._~~----------_..~-----

2. DIf phong giam gia hang t6n kho 149 '---­

V. Tai SilO ngan h~n khac 150

1. Chi phi tra trU6'c ngAn h~n 151

2. Thue' GTGT duqc khffu tro 152

3. Thue'va cae khoan khac phai thu Nha nuoc 154 ... V.05

4. rai san ng&n h~n khac 158 ~-

200B.TAI SAN DAI H~N (200)= 210+220+240+250+260

I. Cac khoim phai thu dai h~n 210

1. Phai thu dai h~n clIa khach hang 211

2. V6n kinh doanh b don vj trlfc thu¢c 212 -

3. Phai thu n(li b¢ dai h~n 213 V.06 - _._­

4. Phai thu dai h~n khac V.07218 - --1-­

5. DIf phong phai thu dai h~n kh6 doi 219 L.....--_

--~--

II. Tai san co d!nh 220 --I---~-

1. TSCD hihJ hlnh V.08221 -_._~

-----------~----_._----~.--_.,------- ~----

- Nguyen gia 222 ~ .

-----~-~----------_._.....- _.- -_.~._--'-e-----I--~---------_ ..

- Gia tr! hao mon luy ke' 223 ~._------~-----~------------~------~~~-----­

DAUNAMCU6IKY

45 141.762.567.135 149.641.088.027

7.036.078.768 16.082.492.967 -~---

7.036.078.768 10.082.492.967 --~

-31.668.669.800

32.016.885.400

(348.215.600)

29.091.614.490

25.356.564.380

9.459.431.350

--

2.863.988.568

(8.588.369.808)

64.487.016.067

64.487.016.067

-9.479.188.010

813.515.430

826.974.482

367.931.264

7.470.766.834

159.647.770.930

------

33.045.527.003

30.030.520.328

6.000.000.000 -

31.511.771.300

32.016.885.400

(505.114.100)

33.190.090.963

30.795.136.910

6.802.352.653

2.591.580.668

(6.998.979.268)

61.149.462.394

61.149.462.394

7.707.270.403

-939.716.677

-6.767.553.726

97.604.277.780

34.060.739.015

33.818.566.066L.....-____ __~

~----_._.---

60.074.922.271 59.605.794.890 ~_._~_.- --~--- '-~

(25.787.228.824)(30.044.401.943) --~--

113

THUYET DAUNAMCU6IKYTEN CHiTIEU MAS6

MINH

42 3 51 2. TSCD thue tai chinh 224 V.09. ----------_. ­- Nguyen gia 225

- Oia tJi hao mon Iuy ke 226

3. TSCD vc> hlnh 227 V.10 221.189.834

- Nguyen gia

178.850.372

228 612.376.049 590.406.049

(369.216.215)

V.1I

(433.525.677)

20.983.115

V.12 143.729.262

252.156.600

(l08.427.338)

IV. Cac khoan dau tu H~i chinh dai h~n 250 58.192.100.00058.192.100.000

1. Dau tl1 v~1O cong ty con 251

400.000.000 400.000.000

58.192.100.000 58.192.100.000

(400.000.000)(400.000.000)4. DI! phong giam gia chUng khoan ditu tl1 dai h~n

V. Tai san dai h~n khac 260 68.279.022.495 . 5.207.709.503

1. Chi phi tni tnroc dai h~n 261 V.14 3.893.108.132 ------------1-----1-----­

2. Hi san thue thu nh~p hoan I~i 262 V.2I 82.914.363

3. Tai san dai h~n khac 268 64.303.000.000 A A ,~ .. .- ..

TONG CQNG TAl SAN (270 =100+200) . 270 301.410.338.065 ... 247.245~365~8()7 . NGUONVON

A. NO PHAI TRA (300 = 310 +320) 300 218.717.399.010 163.849.764.157

I. Ngngan h~n 310 208.326.012.941 153.468.621.724

1. Yay va ng ng<1n h~n 311 V.I5 69.684.114.056 44.487.464.865 ---------+----/------+----------11---------1

2. Phai tra cho ngl10i ban 312 19.824.072.347 38.172.303.520

3. Ngum mua Ung trl10C 313 98.085.898.407 44.865.333.987 1------------------\-----+---------- -- ---------l---~--_____I

4.ThuevacackhoanphainQpnhanuoc 314 V.I6 177.106.356 2.857.513.225

5. Phai tra nguoi lao dQng 315 321.020.130 2.978.071.090

6. Chi phi phai tra 316 V.I7 3.638".388.512 1.803.382.507

7. Phai tra n6i b6 317 I---~---' . ------+---+--------j.-------f-------_ ~hai tra theo ticn dQ KH hQ'p d6ng XD _.__-I__3~I8-'1----__-+- -_--1---___ _

9. Cae khoan phai tra. pMi nQP ngAn h~n khac 319 V.l8 10.295.440.629 10.195.253.437

1O.DI!phongph:iitrangiinh~n 337 1.339.551.465 3.421.197.131

11. Quy khen thuOng, phuc lQi 323 4.960.421.039 4.688.101.962

II. Ng dai hl;lD 330 10.391.386.069 10.381.142.433

1. Phiii tra dai h~n ngl10i ban 331 1-----------C..-------------1-----+-------+----------/I ­

2. Phai tra dai h~n n(>i b(> 332 V.19

3. Ph:'li tra dai han kMc 333 ~- . 4. Yay va nq dai h~n 334 V.20

.-.- .... --... -.--.~---.-------------- _----.----. --------- 1--. '--____ ------------.-----I-----~--__j

5. Thue thu nh~p hoan I~i phai tra. 335 V.2I ___ __. __.._ . .__ ._.. . . __=-~ '- .__ '-- ----1... ----1

2/3

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-- --

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-- --

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THUYET DAU AJ'\1TEN CHiTIEU MA.S6 CU6IKY

MINH

41 2 53

-6. Dlf phong lrq cilp mill vi~c lam 336 -.._­ --- - --I- ­

337 10.361.432.433 10.381.142.4337. Dl! phon a phai Ira dai h<).nf----- - ­

29.953.6368. Doanh thu chua Ihlfc hi4n 338 --

9. Quy pMI Iri~ khoa h<;>c va cong ngh~ 339

400 83.395.601.65082.692.939.055B. V6N CHU SO HiJlJ (400 =410+420)

I. Von chii sCi hffiJ V.22410 82.692.939.055 83.395.601.650

50.000.000.000I. Von dilu lu eua chu so hfru 411 50.000.000.000 I- ­

13.258.140.0002. ThiJ-ng dv von c ph~n 412 13.258.140.000 -

3. Von khac ella hu so hfru 413 -4. C6 phieu ngan quy 414 -5. Chenh l~ch danh gia leU tai san 415 -6. Chenh l~ch Iy gia hoi d ai 416 -7. Quy d~u Itt phat trien 417 8.035.016.7178.795.612.208 I ­

3.28J .328.) 96418 3.664.222.8158. Quy dlf phong tai chfnh I-- ­

714.471.3739. Quy khac thu9c von chl! sa hfru 714.471.373419

8.106.645.36410. Lqi nhu~n sau Ihue chua phan phoi 420 6.260.492.659

! 1. Ngu6n von d~u Itt XDCB 421 -12. Quy h6 Irq sap xep doanh nghi. p 422

n. Nguon kinh phi va QUY khat 430 -V.231. Ngu6n kinh phf 432 -

2. Ngu6n kinb phi da hlnh thanh TSCD 433 -

440 247.245.365.807T6 G <)NG NGU6N VON (440 = 300+400) 301.410.338.065

CAe elli TmU NGOAIBANG CAN DOl KE ToAN

TEN CHi TIEU MAS6 THUYET s6cu6IQuY

.' A'

MINH SODAU NAM

1. Tai san Lhu' ngoai -

2. V ~I Itt, hang h 'a nh~n gifr h<) I ­ - ­ -- I-- ­ - ­3. Hang h a nh~n ban h(>, ky glri

-4. Nq kh6 doi da xu Iy

- ­- ­ --- ­ ..

5.Ngo;~i t~ ac Jo~j (U D) $ 348,85 $ 39.928,69 - ­ - ­

6. Dlf to~n chi slf nghi~p, dlf an

guOi I~ P bi~u Ke toan truang (Ky, 119 lell) (Ky, 119 lI!n)

I - J. J. guyen Hong Tuycn Nguyen Thi Van Nguyen um

313

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--

----

- -- ------------ ----

---

-- -- ------------ --

-- --

T~P DOAN xANG oAu IF,: AM Mfiu sA B02-DN

'0 G TY CP " Y LAp JII PETROLIMEX (Ban hanh kern theo QD s6 15120061QD-BTC

Dia chi: 232 Nguy~n T~t 'h3nh, Pi3 Q4, I'PH 'M ngciy 2010312006 cliu B(> trwng BTC)

" ", K ?

BAD CAD KET QUA KlNH DOANH Quy 111/2014

Tit ngay 01101(2014 de'n ngay 30109/2014

QUYNAY Lliy ke' IlJ llilu nJim de"n cufii IIU)' nay\1/\ THUYETTItN _IIi TIlt

MINHs6 N3m IrtJ6'c Nlim IrtJ(j'c NilmlwJ ,lim nllY

I. Doanh thu ban himg va cung cap V1.2501 24.8 I2.616.794 104.923.208.999 110.410.494.14239.912.774.713

dich vl,I .. _----­- . -V1.262. Cac khOiin giam tru doanh thu 02 - --

3. Doanh thu thurln v€ ban hang va V1.27 110.410.494.14210 104.923.208.99924.8 I2.616.794 39.912.774.7 13

cling cap djch vy (10=01- 02)

4. Gi<i von hang ban V128 22.346.169.582 35.569.791.063 95.635.891.49211 94.257.540.675· -5. Lqi nhu~n g. p v€ ban hang va

20 2.466.447.212 10.665.668.324 14.774.602.6504.342.983.650~lIng cap dich vy (20= 10-11 ) -_. --

V1.29 286.666.559§. Doanh thll ho~t d(mg tai chrnh 21 1.295.365.228 37.280.086 11.208.201.374

VI.307. Chi phf lai chrnh 1.712.463.08122 (303.704.300) 747.918.081 1.778.068.817 I--­

- Trong do: Chi phi lcii vay J.680.J10.577765.65201J8 747.888.497 1.55/849.9242J - -8. Chi phI ban h~ng 898.394.03024 246.174.998 358.024.968 1.054.928.439

-9. Chi phI quan 19 doanh nghi~p

- r-­14.605.865.472 I 1.900.599.208

10 Lqi nhu~n Ihuan lU h ~t d(>ng

25 4.022.650.890 3.880.433.445

(203.309.148) (606.1 12.758) 4.435.006.970 549.81 .89030kinh doanh 130=20+(21-22)-(24+25) .- -­ - .­-

] .582.082.778 II. Thu nh~p khac 31 2.696.138.777 72.6JO.853 2.994.426.129

12. Chi ph-I khac 210.437.24232 72.056.647 91.076.375 728.171.929 f- -- -­

1.371.645.53613. Lqi nhu~n khik (40=31-32) 2.266.254.20040 2.624.082.130 ( 18.465.522)

14. Tong IQi nhu~n ke toan trlr6'c ] .921.458.426 (624.578.280) 6.701.261.17050 2.420.772.982

thue (50=30+40) - --

VUl (355.984.598)

~Chj phI thueTNDN hoan l~i

279.152.76115. CPthueTNDN hi~n Mnh 51 --VJ.32 - 618.480.310--52 367.931.264

17. L<Ji nhuflIl sau thue thu nh~p 1.658.962.71460 2.420.772.982 (624.578.280) 6.054.177.145

doanh nghi~p (60=50-51 -52) _.­ -

18. Uii co ban tn~n cd phieu (*) (125) 3321.21170 484

NglToi I*p bi~u Ke' toan lrui1ng (Ky. hq tell) (Ky, h(J len)

/_. f,

Nguyen Hong Tuyen Nguyen Thi Van Nguyen urn

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- -

T~ DoAN xANG DAu :VI~T NAM M~u s6 B03-DN

CONG TY CP xAY LAP III PETROLIMEX (Ban himh kern thea QD s6 15/2006/QD-

Dja chi: 232 Nguy~n Tit Thanh Phu(yog 13 Qu~n 4 ngay 20/03/2006 clla B9 truemg BTC)

BAo cAo LUlJ CHUYEN TIEN T~ (Theo phmYllg pMp ghin ti~p)

Cho kY hogt ilr}ng titngily 0110112014 ildn 3010912014

DVT: Viet Nam DAng. TT Nam trmycCHiTIEU Mas~ Nam nay

I. Luu chuy~n ti~n tir hOl,lt dqng kinhdoanh

1. L(1i nhu{in trU'uc thud or 6.701.261.170 1.921.458.426

2. Diiu chinh cho cae khoiin

- Khftu hao tai san c6 dinh 02 2.653.313.033

- Cac khoan d\T phong

4.424.610.391

03 1.432.492.040 -- Lai, 16 chenh l~ch 15' gia h6i doai chua th\Ic hi~n 04 174.841.603 -

1­

- Uri, 16 tir ho~t d9ng dAu tu 05 (11.080.011.054) (286.666.559)

- Chi phi Hii vay 06 1.551.849.924 1.680.310.577

L(1i nhu{in tit HDKD trU'uc thay ita; v8n lU'u3. 08 3.205.044.074 5~968.415.477

itVng

- Tang, giclm cac khoan phai thu 09 1.978.615.020 10.521.856.332

- Tang, giam hang t6n kho 10 (2.660.752.888) 1.712.530.720 1-­

- Tang, giam cac khoan phai tra 11 38.715.893.310 (8.235.409.427) ~-

- Tang, giam chi phi tra tru6'c 12 50.240.314 2.130.319.024 ~.

- Ti~n lai vay da tra (1.279.554.060)13 (1.551.849.924) ~-1-----­

14 (2.114.737.708)

- Ti~n thu khac tir ho~t d9ng kinh doanh

- Thu~ thu nh~p doanh nghi~p da n9P (2.765.377.076)

1.400.471.220

- Ti~n chi khae tl1 hOlJt d9ng kinh doanh

15 777.970.428

16 (484.148.438)(64.465.505.264)

"LU'u chuyJn tiin thuan tit HDKD 20 (26.715.722.006) 9.619.743.140

II. Luu chuyin ti~n tir hOl,lt dqng d~u tu

Ti~n chi de mua sfun, xay d\IDg TSCD va cae 1. 21 (425.072.727)(2.643.476.477)

TSDH khae

Ti~n thu tir thanh Iy, nhm;mg ban TSCD va 2. 380.454.54522 3.181.818

cae TSDH khac I---­

Ti~n chi cho vay, mua cae cong C\l nQ' Clla dan3. 23

vi khae

Ti~n thu h6i eho vay, ban I~i cac cong e\l nQ' -4. 24 -clla dan vi khac

~- -1--­

5. Ti~n chi dAu tu gop v6n vila don vi kh~c 25 - (49.143.800) ------1---­

6. Ti~n thu h6i dAu tu gop v6n vao don vi khac -­ ---- ­ ." _. -­ -.-._-----------,._----_._-------------­ - --­ -_. ,--_.'-.-----. ­ - ..-. - -----...• ------ ­ _ L

26 __~ _______.__.....___._.____ __._______ .... _____._______.__._

-__.. ______._ L--~__~_______~ ____~__

-

1/2

- -- -- ---- --

- -- ---- -- -- ---- --

------ ---- ----

---- ----- --

--

--

-- -- --

- -- --

--

-- --

TT J am trU'{rcC Ii TIEU MasB am nay

7. Ti~n tim lui eha yay, e6 t(rc va LN dug chia 27 1.362.43] .054 286.666.559 ---- -- - 1--­ I-- - ­

Lll'll clllIyill tiJn tllllan t~r !to(lt drllg ilau tlf 30 . 192.904.577(1.277.863.605) --~--

W. Lrru chuy~n ti~n tll Ito:,.t dQng tai cbinh I~·---

Tian thu tir phat hcinh c6 phi6u, nh~n v6n gopI. 3 J - -clla chll so' hiIu

-Ti€n ehi tra 6n gop eha cae chu sa huu, mua

2. 32 --I~i e6 phi&u ella doanh nghi~p da phcit h~mh

.. ­-

3. Ti€n yay ng~n twn, dfti h~n nh~n duQ'c 33 121.824.865.092 43.752.662.426

4. Ti€n chi tra nQ' g6c yay 34 (96.914.122.480) (55.704.979.831).- ­ -

5. TiSn chi tnl nq thue tfli ehinh 35 ---

6. C6 nlc, Iqi nhu~n da tni cha chll ahuu 36 (1.436.072.350)(5.963.571.200) -

L~I'U c1ll1y iJl tiJn thut1n til' 110(11 d{Jllg tai 40 (13.388.389.755)18.947.171.412

chi"" Luu chuy~n tien thu~n trong ky (50 ;::

(3.575.742.038)50 (9.046.414.199)20+30+40)

Ti~n va tu'o11g dU'o'ng tiin dAu ky 10.084.567.56160 16.082.492.967 -

Anh huang ella thay d6i ty gia h6i doai quy 61 - -ooi ngo~i t~--.----- ­ -

TieD va hrO'ng dU'O'ng ti~n cu6i kjr (70 ;:: 6.508.825.52370 7.036.078.768

1~0+60+61)

NgU"lYi I~p bi~u

I -). " Nguyen Hong Tuycn Nguy~n Thi Van Nguy~n Sum

K~ toan trU'o'ng

2/2

T~P DoAN XANG DAu VI~T NAM Min s6B 09-DN CONG TY CP XAY .hAP III PETROLIMEX (Ban hanh kern thea QD s515120061QD-BTC

Dja chi: 232 Nguy@n Tftt Thanh, P13, Q4, TPHCM ngay 2010312006 ella BQ tnJiJng BTC)

? ,,' ,.,,,,

BAN THUYET MINH BAO CAO TAl CHINH Quy 111/2014

Tltngay 0110112014 dtn ngay 30/0912014

1- D~e di~m ho~t dQng clla doanh nghi~p

1. IDnh thuc sd hfi'u v5n : C6ng ty C6 ph~n

2. LInh vrJc kinh doanh : Xay l~p, thu'ong rn~i, djch Vl}

3. Ngh~mh nghe kinh doanh : Xay l~p cac c6ng trinh phl}c Vl} nganh xang d~u, xay l~p dan dl}ng,

c6ng nghi~p, thuy lQi, du du'ong ... Thu'ong rn~i, di<;h. Vl}.

4. D~c di€rn ho~t d9ng cua DN trong nfun tai chinh c6 anh hu'dng de'n bao cao tai chinh:

C6ng ty co van phong C6ng ty va Chi Nhanh '

11- Ky ke' ke' toan, ddn vi ti~n t~ sii' dl}ng trong ke'toan

1. Ky ke' toan narn : (b~t dllu til ngay 0110112014 ke't thuc vao ngay 31/12/2014)

2. Don vi tien t~ sti' dl}ng trong ke'toan : Vi~t Narn D6ng

111- Chn'n mlfc va ehe'dQ ke' toan ap dl}ng

1. Che'd9 ke'toan ap dl}ng : Che'd9 ke' toan Vi~t Narn (Quye't dinh s515/2006/QD-BTC)

2. Tuyen b5 ve vi~c tuan thu chu§'n rnrJc ke'toan va che'd9 ke'toan: C6ng ty ap dl}ng thea lu~t ke'

toan, tuan thu chu§'n rnrJc va che'd9 ke' toan Vi~t Nam d€ so~n thao va trinh bay cac bao cao tai chinh,

3. IDnh thuc ke'toan ap dl}ng : IDnh thuc ke' toan tren may vi tinh

IV- Cae chinh sach ke' toan ap dl}ng

Vi~c l~p Bao cao tai chinh giii'a nien d9 va Bao cao tai chinh nam g§n nhfft cling ap dl}ng m9t

chinh sach ke'toan.

IV.1. Nguyen t~c ghi nh~n cac khoan tien va cac khoan tu'ong du'ong tien

- Tien bao g6m tien m~t, tien dang chuy€n va cac khoan tien ky gti'i kh6ng k9 h~n. Cac khoan tu'ong

du'ong tien la cac khoan d§u tu' ngifn h~n kh6ng qua 03 thang co kha nang chuy€n d6i d~ dang thanh

rn9t lu'<jng tien xac dinh va kh6ng co nhieu r~i ra trong qua trinh chuy€n d6i thanh tien.

- Nguyen Hic va phu'ong phap chuy€n d6i cac d6ng tien khac ra d6ng tien sti' dl}ng trong ke'toan :

Cae nghi~p Vl} phat sinh b~ng ngQai t~ du'Qc h~ch toan thea ti gia h5i doai vao ngay phat sinh nghi~p

Vl;l. Cac khoan rnl}c tien va c6ng nQ co g5c ngo~i t~ du'Qc chuy€n d6i sang d6ng tien h~ch toan thea ti gia h5i doai vao ngay cu5i nien d91~p bang can d5i ke'toan. Tfft cii cac khoan chenh l~ch tY gia phat

sinh trong qua trlnh thanh toan ho~c chuy€n d6i vao cu5i nien d9 du'Qc ghi nh~n trong bao cao ke't

qua hOl;lt d9ng kinh doanh trong kyo

IV.2. Nguyen tifc ghi nh~n hang t6n kho :

Thuyel minh bao cao tili ch(nh TMl-4-l/4

- Nguyen t~c ghi nh~n hang t6n kho : Hang t6n kho du'Qc ghi nh~n thea tht!c t6l nh~p kho va tinh

thea gia g6c. Truong hQp gia tri thu~n co th€ tht!c hi~n du'<;1c tha'p han gia g6c thi phai Hnh thea gia tri

thu~n co th€ tht!c hi~n du'<;1c. Gia g6c hang t6n kho bao g6m : Chi phi mua, chi phi ch~ bi~n va cac chi

phi lien quan trt!c tie'p khac phat sinh d€ co du'Qc hang t6n kho d dja di€m va tfl;lng thai hi~n tl;li.

Chi phi mua hang t6n kho bao g6m: Gia mua, cac lQai thu~ khong du'<;1c hoan ll;li, chi phi v~n chuy6n,

boc x~p bao quan trong qua mnh mua hang va cac chi phi khac co lien quan trt!c tie'p khac co lien

quan trt!c tiep den vi~c mua hang t6n kho. Cac khoan chiet kha'u thu'ong ml;li va giam gia hang mua

do hang mua khong dung quy cach, phifm cha't du'<;1c trit (-) khoi chi phi mua.

- Phu'ong phap tinh gia tri hang t6n kho cu6i ky : xac dinh thea phu'C1ng phap binh quan gia quy~n.

- Phu'ong phap hi,lch toan hang t6n kho : ke khai thu'ang xuyen

- Phu'ong phap l~p dt! phong giam gia hang t6n kho :

+ Cu6i ky ke' taan nam, khi gia tri thuan co th€ tht!c hi~n du'<;1c cua hang t6n kho nho han gia g6c

thi phai l~p dt! phong giam gia hang t6n kho.

+ sO' dt! phong giam gia hang t6n kho du'<;1c l~p la sO' chenh l~ch giua gia g6c cua hang t6n kho Ion

han gia tri thuan co th€ tht!c hi~n du'<;1c cua hang t6n kho.

+ Dt! phong giam gia hang t6n kho du'<;1c tht!c hi~n tren cC1 so titng m~t hang t6n kho. D6i voi djch

VQ cung ca'p do dang, vi~c l~p dt! phong giam gia ha~g t6n kho du'<;1C Hnh thea tUng IOi,li djch vl;) co

muc gia rieng bi~t.

IV.3. Nguyen t~c ghi nh~n va kha'u hao TSCD va ba't dQng san d~u tu':

- Nguyen t~c ghi nh~n TSCD (hii'u hlnh, va hlnh, thue tai chinh) :

Nguyen tac ghi nh~n TSCD hii'u hlnh : du'<;1C xac djnh gia tri ban dau thea nguyen gia. Nguyen gia

la t~an bQ cac chi phi rna doanh nghi~p bo ra d€ co du'<;1C TSCD hii'u hlnh Hnh de'n thai di€m du'a tai

san do van trl;lng thai sa dl;)ng.

- Phu'dng phap kha'u hao TSCD (hii'u hlnh, va hlnh, thue tai chinh) :

Nguyen gia TSCD du'<;1C kha'u hao thea phu'ong phap du'ang thAng trong su6t thai gian hii'u dl;)ng dt!

Hnh cua tai san. Ti l~ kha'u hao TSCD ap dl,mg thea Thong tu s6 : 4512013ffT-BTC ngay 25 thang 04

nam 2013 cua BQ tai chlnh. Thai gian kha'u hao u'oc tinh eho mQt so nhom TS nhu'sau :

· Nha eil'a v~t kie'n true 05-30 nam

· May moe thie't bj 08-10 nam

· Phu'ong ti~n v~n tai "08-10 nam

· Thie't bj van phong 03-08 nam

IVA. Nguyen tac ghi nh~n va kha'u hao ba't dQng san dau tu'

- Nguyen t~c ghi nh~n ba't dQng san dau tu' : Ba't dQng san dau tu'du'<;1e ghi nh~n thea nguyen gia.

Nguyen gia ba't dQng san dau tit la toan bQ cac chi phi b~ng ti~n ha~c tu'ong du'ong ti~n rna doanh

nghi~p phai bo ra ho~e gia tri h<;1p ly eua cae khoan du'a ra d€ trao d6i nh~m co du'<;1C b§t dQng san dau

tu' Hnh de'n thai di€m mua ho~e xay dt!ng hlnh thanh ba't dQng san d§u tu' do. Nguyen gia cua ba't

dQng san dau tu'baa g6m ell cae chi phi giao djeh lien quan trt!c tie'p ban dau.

- Phu'Cfng phap kha'u hao ba't dQng san dau tu' : B§t dQng san dau tu'du'Qc kha'u hao thea phu'ong phap

duang thAng, thai gian 25 nam.

IV.5. Nguyen t~c ghi nh~n eac khoin'dau tu' tai ehinh.

Thuye't minh bao cao tili chinh TMI-4-2f4

- Cac khoan dfru til VaG c6ng ty con, c6ng ty lien ke't, v6n gop VaG cd sd kinh doanh d6ng ki€rn smlt :

DilQc ghi nh~n thea s6 ti~n thlfc te'dfru til din cu thea Quye't dinh clla H<)i B6ng Quan Tri.

- Cac khoan dfru til chung khoan ngan h::tn : Ghi nh~n thea thlfC te th€ hi~n b~ng s6 ti~n thlfc te'rnua

c6 phfrn clla cac ddn vi rna C6ng ty narn giU. •

- Cac khoan dfru til ngan h::tn, dfti h::tn khac : Cac khm'in d§u til chung khoan dai h::tn dilQc ghi nh~n

theo s6 ti~n thlfc te' can cu thea Quyet dinh clla H<)i D6ng Quan Tri.

- Phudng phap l~p dlf phong giarn gia dfru til chung khmln ngan h::tn, dai h::tn : Theo th6ng til

22812009fIT-BTC do B<) Tai Chinh ban hanh ngay 07/12/2009 hilang d~n trich l~p dlfphong

IV.6. Nguyen tac ghi nh~n va v6n hoa cac khoan chi phi di vay.

- Nguyen tac ghi nh~n chi phi di vay : Ti~n Uii vay phat sinh th\fc te trong kyo

- Ty l~ v6n hoa dUQc sii'd\mg d€ xac dinh chi phi di vay dilQC v6n hoa trong ky :

IV.7. Nguyen uie ghi nh~n va v6n hoa cac khoan chi phi khac.

- Chi phi tra trilac : Chi phi phat sinh trong ky nhilng dUQc tinh va phan b6 cho cac ky sau trong dmg

rn¢t nien dQ.

- Chi phi khac :

- Phuong phap phan b6 chi phi tra trl1dc : Chi phi tni trUdc dai h::tn lien quan den c6ng C\l va d\lng C\l

dUQc phan anh ban dfru thea nguyen gia va dUQc phan b6 thea phudng phap duang th~ng vdi thai gian

2 den 3 narn

- Phuong phap va thai gian phan b6lQi the thildng rn::ti :

IV.8. Nguyen tac ghi nh~n chi phi phai tra : DUQC ghi nh~n can cu VaG cac th6ng tin co dilQC VaG thai

di€rn cu6i ky l~p bao eao va cac ildc tinh dlfa tren th6ng ke kinh nghi~rn.

IV.9. Nguyen tac va phudng phap ghi nh~n cae khoan dlfphong phcH trii.

IV.lO. Nguyen t~c ghi nh~n v6n Chll sd hfi'u.

- Nguyen tac ghi nh~n v6n dfru tu clla Chll sCJ hii'll, th~ng du v6n c6 phfrn, v6n khac clla Chll sCJ hfi'u :

Can cu v6n gop thlfc te' clla Chll d§u til.

- Nguyen tac ghi nh~n chenh l~ch danh gia l::ti tai san.

- Nguyen t~c ghi nh~n chenh l~ch ty gia: C6ng ty ap d\lng th6ng til s6l79/2012fIT- BTC do BQ Hli

Chinh ban hanh ngay 2411012012 hudng d~n xii'19 chenh l~ch ty gia h6i doai nhil sau:

+ Trong giai do~ d~u tu xay dvng dS hinh thanh tai san c6 dinh Clla doarth nghi~p mm thanh l~p, chua di vaG ho~t d<)ng, chenh l~ch ty gia h6i doaiphat sinh khi thanh toancac khoan fiVC ti€n t~ co g6c ngo~i t~ dS th\Ic hi~n d~u tu xay dvng va chenh l~ch tY gia h6i doai phat sinh khidcip.h gia l~i cac khoan fiVC ti€n t~ co g6c ngo~ t~ cu6i nam tai chinh duQ'c phan anh luy kS, rieng bi~t tren Bang can d6i kS toano Khi tai san c6 dinh hoan thanh d~u tu xay dvng dua VaG sir dvng thi chenh l~ch tY gia h6i dom phat sinh trong giai do~ d~u tu xay dvng (sau khi bll trir s6 chenh l~ch tang va chenh l~ch giam) duQ'c phan b6 d~ VaG doanh thu ho::tt dong tai chinh ho~c chi phi tai chinh, tho; gian phan bi> kh6ng qua 5 nam kS

tu khi cong trinh dua VaG ho::tt dQng

+ Trong giai do~ san xuAt, kinh doanh, kS ca vi~c d~u tu xay dvng dS hinh thanh tai san c6 dinh Clla doanh nghi~p dang ho~t d<)ng, chenh l~ch tY gia h6i dmii phat sinh tu cac giao dich bfuIg ngo~ t~ clla cac khoan fiVC ti€n t~ co g6c ngol;li t~ se duQ'c h~ch toan VaG doanh thu ho~t d<)ng tai chinh ho~c chi phi

tai chinh trong nam tai chinh

+ Khoan chenh l~ch ty gia h6i doai do vi~c danh gia l~i s6 du cu6i ky sau khi biI tm chenh l~ch

tang va chenh l~ch gifun, s6 chenh l~h con l~i duQ'c h~ch toan VaG doanh thu ho~t dQng tai chinh ho~c

chi phi tai chinh trong kY.

Thuye't minh bao cao lizj chinh TMI-4-3/4

- Nguyen dc ghi nh~n IQi nhu~n chua phan ph6i : Can cu vao k€t qua hO<;lt dQng SXKD trong ky

bao cao.

IV.11. Nguyen tac ghi nh~n doanh thu :

- Doanh thu ban hang: Can cu hang hoa ho~c thanh ph~m hoan thanh dUQc nguai mua xac nh~n va

xua't hoa don cho khach hang. Dga vao gia tIi hoa don xua't ban ghi nh~n doanh thu thea nguyen tac

d5n tich.

- Doanh thu cung ca'p dich vl} : Can cu vao dich Vl} hoan thanh, dUQc nguai mua xac nh~n va xua't

hoa don cho khach hang. Dga vao gia tIi hoa don xua't ban ghi nh~n doanh thu thea nguyen tac d5n

tich.

- Doanh thu hO<;lt dQng tai chinh : Can cu gia'y bao ti~n Uli cua ngan hang, gia'y bao ti~n Uii cua cong

ty cho d6i tUQng vay ti~n, ghi nh~n thea nguyen tac d5n tich.

- Doanh thu hQp d5ng xay dgng: Can cu kh6i IUQng xay lap da dUQC chu dfiu tu cha'p thu~n (thoa

thu~n trong hQp d5ng). Cong ty xua't hoa don va ghi ~h~n doanh thu thea nguyen tae d5n tich. E>6i vdi

doanh thu cua cac don vi trgc thuQc cac cong trlnh do Cong ty ky hQp d5ng giao I<;li cho cac don vi

tr\fc thuQc thgc hi~n khi t6ng hQp doanh thu tren bao cao k€t qua kinh doanh toan Cong ty dUQc IO<;li

trit ph~n doanh thu va gia v6n tuong ung.

IV.12. Nguyen tac va phuong phap ghi nh~n chi pm tai chinh.

- Can cu gia'y bao ti~n Iai ngan hang phat sinh tron"g thang ho~c bao nQ nQi bQ ti~n lai vay giii'a cac

don vi nQi bQ, dUQc ghi nh~n Ia cac khoan chi phi tai chinh trong kY.

IV.13. Nguyen tac va phuong phap ghi nh~n chi phi thu€TNDN hi~n hanh, thu€TNDN hoan IC;li.

I" - Nguyen tac ghi nh~n chi phi thue' thu nh~p hi~n hanh : dUQc xac dinh tren co sa thu nh~p chiu

thu€ va thue' sua't thue'TNDN. . - Nguyen Hlc ghi nh~n chi pm thue' thu nh~p hoan IC;li : dUQc xac dinh tren co sa sO' chenh I~ch tC;lm

thai dUQC kha'u tru, sO' chenh I~ch t<;lm thai chiu thu€ va thu€ sua't TNDN dg tinh se ap dl}ng cho nam

tai san dgoc thu h5i hay nQ phai tra dUQc thanh toan, dga tren cac muc thu€ sua't (va cac Iu~t thue') co

hi~u Igc t<;li ngay ke't thuc nam tai chinh.

IV.I4. Cac nghi~p Vl} dgphong rui ro h6i doai.

IV.15. Cac nguyen tac va phuong phap k€ toan khac.

Thgc hi~n thea Iu~t ke'toan, chu€n mgc k€ toan va ch€ dQ k€ toan hi~n hanb

Thuye't minh bao cao tiIi chinh TMl-4-4/4

~ '. V· Thong tin b6 sung cho cac cac khoan rn1;Jc tflnh bay tfong Bang can d6i k€ toan

Dffil vi tinh : VND 01. Tien Cu6iky

- Ti~n m~t 622.237.919

- Tien gm ng~n hang 6.409.806.049

- Tien dang ehuy~n 4.034.800

- cae khoan tUffilg dUffilg tien

CQng: 7.036.078.768

02. Ole khoan dAu tu tai ehfnh ngl1n h~n Cu6i ky S6 hrqng Gi:i trt

- cd phieu dAu tu ngl1n h~n 2.143.795 32.016.885.400

+ C6ng ty CP Dgm PM My 500 40.000.000

+ Cong ty CP Khoan Dau Khi 2.516 222.930.000

+ Cong ty CP Co Di¢n 1..4nh 1.540 86.000.000

+ Cong ty CP ChUng Khoan Sai Gon 3.500 270.200.000

+ Ngan hill1g Sacomhank 653 20.548.000

+ Cong ty CP Dau Th~(cVijt Tuimg An 500 59.000.000

+ C6ng ty CP Vijn Tai Xiing.DI]'u 2.140 81.800.000

+ Cong ty CP Vinamilk 2.430 88.650.000

+ Cong ty CP Vitam 5.241 . 52.412.000

+ Cong ty CP Contrexim 2 3.000 96.000.000

+ Cong ty CP Xu.dt Nhijp Kha'u Petrolimex 6.875 73.500.000

+ C6ng ty CP Xily D,!ng 41 17,900 185.282.900

+ TcJp Doan Xiing Dau Vi¢t Nam 2.000.000 30.000.000.000

+ NH TMCP Xiing Dau Petrolimex (PG Bank) 97.000 740.562.500

- Tnii phieu dAu tu ngl1n h~n

- DAu tu ngl1n h~n khae

- Dt;t phong giam gia dAu tu ngin h~n .(348.215.600)

CQng :. 31.668;669.800

- Lf do thay ddi dai vai tUng dAu tU/1o~i cd phieu, trai phieu

+ ve s61UQllg:

.Tang 228 e6 phi€u eua C6ng ty CP khoan D~u Khf

.Tang 140 cd phi€u C6ng ty CP v~n tai Xang d~u

.Tang 405 e6 phieu C6ng ty CP Vinamilk

+ ve gia tri: Kh6ng thay ddi Thuyet minh bao cao tai chfnh

Dau nam

503.667.984

9.569.567.823

9.257.160

6.000.000.000

16.082.492.967

Dau Dam

S6 hrqng

2.143.022

500

2.288

1.540

3.500

653 500

2.000

2.025

5.241

3.000

6.875

17.900

2.000.000

97.000

Gi:i trt

32.016.885.400

40.000.000

222.930.000

86.000.000

270.200.000

20.548.000

59.000.000

81.800.000

88.650.000

52.412.000

96.000.000

73.500.0(JQ

185.282.900

30.000.000.000

740.562.500

(505.114.100)

31511.771300

TMS.1-2 -1/2

03. Cae khoan phai thu ng&n h1;ln khae

- Phai thu ve cd phtfn hoa

- Phai thu ve cd tue va lQi nh~n duge ehia

- Phai thu nguOi lao d(>ng

- Phai thu khae

Ct)ng:

04. Hang t6n kho

- Hang mua di dUOng

- Nguyen li~u, v~t li~u

- Cong el;l, dl;lng el;l

- Chi phi SXKD db dang

- Thanh ph~m

- Hang hoa

- Hang giri di ban

- Hang hoa kho bao thue

- Hang hoa bat d(>ng san

- DI! phong giam gia hang t6n kho

Cc)ng gia goc himg ton kho :

Cu6iky

16.000.000

2.847.988.568

2.863.988.568

Cu6iky

11.452.311.722

395.729.452

47.546.730.136

5.092.244.757

64.487.016.067

Dau flam

2.591.580.668

2.591.580.668

Dau nam

12.922.749.896

463.716.326

46.314.612.364

1.448.383.808,

61.149.462.394

* Gia tJi ghi sd eua h~mg t6n kho dung de the chap, dm e6 dam bao cae khoan ng phai tra : kh6ng co

* Qia tJi hoan nh~p dl! phong giam gia hang t6n kho trong nam : kh6ng co

* Cae truOng hgp ho~e sl! ki~n di1n den phai trieh them ho~e hoan nh~p dl! phong giam gia giam gia hang t6n kho : khong co

05. Thue va cae khoan phai thu Nha nuae

- Thue lNDN n(>p thua

- Thue nha dat, tien thue dat

- cae khoan phai thu Nha nuae

CQng:

06. Phai thu dai h1;ln n(>i b(>

- Cho yay dai h1;ln n(>i b(>

- Phai thu dai h1;ln n(>i b(> khae

CQng:

07. Phiii thu dai h1;ln khae

- KYquy , ky euge dai h1;ln

- cae khoan tien nh~n uy thae

- Cho yay kh6ng co Hii

- Phai thu dai h1;ln khae

Ct)ng:

Thuye't minh bao cao tai chinh

Cu6iky Dau nam

367.931.264

367.931.264

Cu6i ky Daunam

Cu6iky D~u flam

TM5.1-7-212

'i'"

08. Tang, giam ali san c6 dinh hfru hlnh

\

167.387.797 \

2.355.551.931

\ I

TM5.8-1/1

Khmin Ml;le Nha eua, v~t

May mOG, thie't bi PT v~n tai truy~n Thie't bi dl;lng

TSCD khac T6ng cQngkie'n trUc dAn Cl;l quan 19

Nguyen ghi TSCD hfru bloh

S6 du d<iu nam 16.249.402.037 28.132.174.816 13.899.515.112 500.339.698 824.363.227 59.605.794.890

- Mua trong nam - - 54.500.000 - 54.500.000

- DAu tu XDCB hoan thanh 498.058.003 - - - 498.058.003

- Tang khac (di~u chuyen n<>i bli) - -

- Chuy8n sang BDS dAu ttl - - - - - -- Thanh 19, nhuQUg ban - - 31.979.091 - 31.979.091

- Giam khac (dieu ehuy~n nlii bli) 51.451.531 - - - 51.451.531

56 du ch6i nam -

16.696.008.509 28.132.174.816 13.899.515.112 522.860.607 824.363.227 60.074.922.271 -- -

Ghi trj hao mon luy k€ -S6 du d~u nam 3.095.357.880 13.885.263.838 8.332.283.858 341.758.153 132.565.095 25.787.228.824

- Kha:u hao trong nam '.

743.590.850 2.426.893.551 1.070.039.141 45.153.714 53.679.258 4.339.356.514

- Chuyen sang BDS dciu tu --

- - - - - -- Thanh 19, nhuQl1g ban - - - 31.979.091 - • 31.979.091

- Giam khac 42.104.343 8.099.961 - - - 50.204.304

56 du cu6i nam 3.796.844.387 16.304.057.428 9.402.322.999 354.932.776 186.244.353 30.044.401.943

Gia trj con J~i cua TSCD HH -- T~i ngay dAu nam 13.154.044.157 14.246.910.978 5.567.231.254 158.581.545 691.798.132 33.818.566.066

- T~i ngay cu6i nam 12.899.164.122 11.828.117.388 4.497.192.113 167.927.831 638.118.874 30.030.520.328

- Ghl tri con 1qi eu6i kY eua TSCD hOO hlllh dfi,dung the eha'p, cam co cae khoan yay :

- Nguyen gia TSCD euoi ky GTCL dfi het nhU'ng v~n con sil'dl;lng :

- Nguyen gia TSCD eu6i ky chC1 thanh ly : kh6ng

- Cae cam ket v6 viec mua, ban TSCD hOO hlnh co gia tri IOn ehlta thl!e hien : kh6ng

- Cae thay d6i khac v6 TSCD hOO hlnh : kh6ng

Thuye't minh baa cao tai chlnh

---

09. Tang, giam tai san c6 dinh thue tai chinh

Khoan Ml,lc

Nguyen ghl TSCD thue Uii chinh

S6 dl1 dau nam

- Thue tai chinh trong nam

- Mua I~i TSCD thue tai chinh

- T::ing khac

- Tni I~i TSCD thue tai chinh - Giam khac

S6 dl1 cu6i nam Gbl trj hao mon luy ke

S6 dl1 dau nam - Khffu hao trong nam - Mua I~i TSOC: thue tai chinh

'.

I

[I"

I I

- Tang khac f--­

- Tra l~i TSCD thue tai chinh - Giam khac

1---­

S6 dl1 cu6i nam

Gifi tri con lai clla TSCD thue Uti chinh. . .

- T~i ngay cu6i nam

".

Nh' ,a Cl1a, v~t May moc, thie't bi

-

------

---

----

--

PTv~n rai kie'n truc truy~n dan

--- -

--

- -- -- -- -

- ---

- -- -- -

--- -

- -- -

Thie't bi dl,mg cl,l quan 19 TSCD khac T6ng c¢ng

-­- - -

- - -- - -

- - --­~-

- - -- - -- - -

-

-----­

- - ---f--------­

- - --­- - -

-.­

- - -- - • -- - -- - -

-- - -- - -

* Tien thue phat sinh them du'<;1c ghi nh~n la chi phi trong nam :

* Can cli de xac djnh tien thue phl:lt sinh them:

* Dieu kit$n gia h~n ho~c thue quyen du'<;1c mua tai san:

Thuytt minh baa caa tiii chfnh TM5.9-1/1

, ,

10- Tang, gitim TSCD vo hlnh

. Kho3n m\lc

Quy~n sU'

dQng dll't

Bang quy~n,

bAng sang cht

Nhan hi~u

hang hoa

Phan'm~m

may vi Hnh

TSCD vo hlob khac

T6ng ci}ng

Nguyen gia TSCD vo hlnh - - - - -So du' d§u nam - 440.000.000 - 150.406.049 - 590.406.049

-Mua trong nam - - - 67.900.000 - 67.900.000

-T~o ra tu nQi bQ doanh nghic$p - - - - - -

-Tang do hQp nha't kinh doanh - - - - - -. -Tang khac - - - - - -

-Thanh ly, nhu'Qng ban - - - 45.930.000 - 45.930.000 f---­

-Ghim khac - - - -,- -

So du' cuoi nam - 440.000.000 - 172.376.049 - 612.376.049

Gia trj hao mon loy ke' - - - - - -

So du' d§u nam - 298.527.223 - 70.688.992 - 369.216.215 1---.

-Kha'u hao trong nam - 66.000.004 - 27.398.458' - 93.398.462 ---­-Tang khac

._--- .. _-._-_.__.~------Thanh 1y, nhu'Qng ban

L........-_

- - - - - -

- - - 29.089.000 --­

29.089.000 --------~--~-~--.

-Giam khac - - - - - -- _...__._--_.._------_.__.._~._---

So du' cuei nam I-----~._-

-_.

364.527.227 - 68.998.450 - 433.525.677 f----

Gia trj con I~i clla TSCD vo hlnh - - - - -

-T~i ngay d§u nam - 141.472.777 - 79.717.057 - 221.189.834

-T~i ngay cuoi nam - 75.472.773 - 103.377.599 - 178.850.372

* Thuye't minh solic$u va giai trlnh khac :

11- Chi phi xay dljng co ban dd dang:

- Chi phi XDCB dd dang

Trong do : Nhii'ng cong trlnh IOn :

. CT XUCJng cd khi nha be (giai dO{ln 2)

Cuoi ky 2.836.156.303 :

2.836.156.303 .

D§u nam

20.983.115

20.983.115

Thuye't minh baa cao tai chinh TM5,1O-11-l/1

12- Tang giam ba't d<)ng san dfiu ttt

Kho3n m\lc 86 d~u nam Tang trong

nam

Giam trong

nam 86 cu6i nam

Nguyen gia btt dQng san dan tu' 252.156.600 . . 252.156.600

-Quy~n sii' dl;lng da't - - - -

-Nha 252.156.600 - - 252.156.600

-Nha va quyen sii' dl;lng da't - - -~-

-

-Cd sCi h'.l t~ng - - - -

Gia tri hao mon loy ke' 108.427.338 12.607.830 - 121.035.168

-Quyen sti'dl;lng da't - - - -

-Nha 108.427.338 12.607.830 - 121.035.168

-Nha va quyen sti'dl;lng da't - - - -

-Cd sd h'.l tfing - - - -

Gia tri con l~i BDS d~u ttl 143.729.262 --­

-f-~

131.121.432

~uy~n sti' dl;lng da't - - - -

-Nha 143.729.262 - - 131.121.432 f-------------­ -

~ha va quyen sti' dl;lng da't - - - -

-Cp so h'.l t~ng - - - -

- Thuye't minh s61i~u va giiH trinh khac : khong

Thuye't minh bao eao tai ehInh TM5.12-1/l

I

13. D~u tlt dai h~n khae

a. Dau tu vao e6ng ty con (chi ti~'t eho eel phi€u eua tUng e6ng ty con)

- Li do thay deli v6i tUng khOlin dau tlt / lo~i eel phi€u eua e6ng ty con

+ V~ s6 hrqng (d6i v6i eel phi€u)

+ V~ gia tIi

b. Dau tu vao e6ng ty lien doanh, lien k€t (chi tift eho eel phi€u ella tUng e6ng ty lien doanh, lien ke't)

- Li do thay deli v6i tUng khoan dau tl1 / lo~i eel phie'u ella e6ng ty lien doanh, lien ka

+ V~ s6ll1qng ( d6i v6i eel phie'u)

+ V~ gia tri - Cty TNHH TM Xdy Up Di¢n May Thiing Long

e. Dau tl1 dai h~n khae

- Dau tl1 eel phi€u :

+ NH TMCP Xiing Dau Petrolimex (PG Bank)

+ Cty CP Djch V~t Va ThU'CYng Mqi Petrolimex Lam D6ng \ .'

- Dau tl1 trai phie'u

- Dau tu tin phie'u, ky phie'u

- Cho yay dai h~n

C(>ng:

- Li do thay deli v6i tUng khoan dau tl1 / lo~i eel phi€u, trai phi€u

>to " '

Cu6iky D~u nam

S61uqng Gia tri S61uqng Gia tr!

400.000.000 . 400.000.000

400.000.000 400.000.000

5.649.570 58.192.100.000 6.621.328 58.192.100.000

5.584.570 57.542.100.000 6.556.328 57.542.100.000

65.000 650.000.000 65.000 650.000.000'

58.592.100.000 58.592.100.000

+ V~ soll1qng (d6i v6i eel phieu PGBank): nhl1qng ban 971.758 CP thl10ng ella Ngan hang PG Bank

+ Ve gia tr1: 0

Thuye'l minh bdo cao tai chfnh TM5.13-1/3

..

14. Chi phi tni tnr6'c dai h~n Cu6iky Dfiu nam

- Chi phi tni tnr6'c v~ thue ho~t dQng TSCD

- Chi phi thanh l~p doanh nghi~p

- Chi phi nghien CtIu co gia tJi 16'n

- Chi phi cho giai do<p1 tri~n khai khong du tieu chu~n ghi nh~n la TSCD vo hlnh

- Chi phi 16'n (ho*c cong Cl,l, dl,mg Cl,l, sua chua TSCD) phat sinh trong ky dl1qc su dl,mg va ph~n 3.893.108.132 4.756.863.876 b6 nhi~u ky

Cc)ng: 3.893.108.132 4.756.863.876

15. Yay va nq ngan h~n Cu6iky Dau nam

- Yay t6 chuc tin d\lng 27.857.698.061

Vay ngan IUlng da'u tu phtit trie;l 6.185.327.384

Vay ngan hang PG hank Sai Gon 21.672.370.677

- Vay ca nh~n va t6 chuc khac 41.826.415.995 44.487.464.865

Vay co nhdn tgi VP Cty 4.994.550.035 6.346.036.985

Vay co nlllln t~li CN Can Tha 800.000.000 400.000.000

Vay ea nhdn tf;li CN Dil N/ing 390.770.000

Vayea nhdn tgi CN HiJ Nfli 4.970.000.000 6.450.000.000

Vay ng(}n hgn ngogi t¢ Cong ty VI (Vietnam Inves) (*) 31.061.865.960 30.900.657.880

\.. Cc)ng : 69.684.114.056 44.487.464.865

(*) Kholm vay Cong ty VI (VIElNAM INVESMENT) FUND IT, P.L thea hqp d6ng ngay 06/09/2011, hqp d6ng dl1qc gia h~n thanh toan den ngay 31/12/2014 thea d~ ngh! cua ben cho vay.

So ti~n vay : 1.465.528 usn wong dl10ng 31.061.865.960 dOng

Thai h~n vay : 03 nam

Uii suat vay : 0%

Tai san dam bao : 2.000.000 c6 phan T~p dOM Xang dffu Vi~t Nam

16. TIme va cac khoan phai nQp nha n116c Cu6i ky

- Thue gia tJi gia tang .126.577.592 607.602.600

- Thue tieu th\l d*c bi~t

- Thue xuat, nh~p kh~u 1.640.808

- TIme thu nh~p doanh nghi~p 2~ 118.293.051

- TIme thu nh~p ca nh~n 50.528.764 77.886.587

- TIlUe tai nguyen

- TIme nha dat va ti~n thue dat 52.090.179

- cae lo~i thue khac

- Cae khoan phi, 1~ phi va cac khoan phai nQp khac

Cc)ng : 177.106.356 2.857.513.225

17. Chi phi phai tra Cu6iky Dfiunam

Thuyer minh baa cao tiii chinh TM5.13-20-213 '.

- Trfch tnr6'c chi phi tien lU<mg trong thai gian nghiphep .

- Chi phi sua chua 100 TSCD - Chi phi trong thai gian ngirng kinh doanh - Phai tra khac (chi phi trich tnr6'c cac CT)

C(>ng:

18. cac khoan phai tra, phai n¢p ng~n h~n khac

- Tai san thua cha giai quy€t - Kinh phi c6ng doan - Bao hiem xa h¢i - Bao hiem y t€ - Bao hiem that nghi~p - Phai tra c6 tuc cho c6 d6ng - Nh~n ky CUQ'C, ky qUy ngAn h~n

- Doanh thu chua thl!c hi~n

- Phai tra, phai n¢p khac

C(>ng:

19. Phai tra dai h~n n¢i b¢

- Vay dai h~n n¢i b¢

- Phai tra dai h~n n¢i b¢ khac

C(>ng: 1;.

'. 20. Yay va nQ' dai h~n

a. Vay dai h<;m - Vay dai h~n ngan hang - Vay cac d6i tuqn.g khac - Trai phieu phat hanh b. NQ'dai h<;m - TIme tai chinh - N9' dai h~n khac

C(>ng:

3.638.388.512' 1.803.382.507

3.638.388.512 1.803.382.507

Cu6iky D:iu nam

556.965.561 480.192.936 54.296.652 181.231.015 13.178.890 34.161.804 10.448.164 19.877.500

743.032.000 711.032.000

8.917.519.362 8.768.758.182

10.295.440.629 10.195.253.437

Cu6iky D:iu nam

Cu6iky D~u nam

Thuyet minh bao cao tili chinh TM5.13-20-213

I

"'. "

- cae khmin n<;1 thue ali ehinh

ThOi han

Nam nay Nam truae

Wing khOlin thanh toan tien thue tl~i

chlnh Trii. tien }ai thue Tra ng g6c

T6ng khoan thanh toan tien thue tai

chfnh Tra tien }ai thue Tra ngg6c

Tit 01 narn tn1 xu6ng

~Tren 01 narn den 05 narn

Tren 05 narn

I.'

Thuyet minh baD caD tai chinh TM5,20-1/1

, '

21. Tai san thue thu nh~p hoan ll;li va thue thu nh~p hoan ll;li phai tra

a- Tai san thue thu nh~p hoan ll;li

- Tai san thue thu nh~p hoan ll;li lien quan den khoan chenh l¢ch tl;lffi thOi dU<;1c khffu tru

- Tai san thue thu nh~p hoan ll;li lien quan den khoan 16 tinh thue chua sir d\lng

- Tai san thue thu nh~p hoan ll;li lien quan den khoan l1U dai tinh tinh thue chua sir d\lng

- Khoan hoan nh~p tai san thue thu nh~p hoan ll;li da dU<;1c ghi nh~n tu cac nam tru6c

- Tai san thue thu nh~p hoan ll;li dU<;1c ghi nh~n tu cac khoan Chi phi trich tru6c

Tili san thue thu nh~p hoan I~i :

b- TIme thu nh~p hoan ll;li phai tra

- Thue thu nh~p hoan ll;li phai tra phat sinh tu cac khoan chenh l¢ch tl;lm thOi chiu thue

- Khoan hoan nh~p thue thu nh~p hoan ll;li phai tra da dU<;1c ghi nh~n tu cac nam tru6c.

Thue thu nh~p hoan I~i phai tra:

Cu6iky Dffu nam

82.914.363 450.845.627

82.914.363 450.845.627

Cu6iky Dffu nam

Thuyft minh baa caa tai chinh TM5.21-111

"'-- -. "

22. V6n chu sa hihI

22.a- Bang d6i ehi€u bi€n d¢ng eua v6n ehu sa hiiu

i..

V6'n dAU tu cua chu sohfru

Th~ng du von c6 pMn

13.258.140.000

V6nkMccua chu sohfru

Chenh l¢ch ty gia hoi doai

Quy d~u tu phat tri~n

Quy dl;l' phong tai chfnh

LN chua phfln phoi C(mg

So du t~i 0110112013 50.000.000.000 714.471.373 - 6.691.195.758 2.609.290.408 5.953.849.564 79.226.947.103

Tang trong nam

- Tang v6n trang nam tmac - Uii trang nam

- Phan ph6i l~ nhu~n cae quy

- Danh gia ty gia r

Gidm trong nam

- PMn ph6i lqi nhu~n cae quy

- Chi tnl cd tuc

---

-

-

--

- .'

-----. --

· -

---

· -

-

· -

-

-

-

· -

-

1.343.820.959

-

-1.343.820.959

----

672.037.788

--

672.037.788

---

-

7.657.892.3 75

-7.657.892.375

-

-5.505.096.575

4.005.096.575

1.500.000.000

9.673.751.122

-7.657.892.375

2.015.858.747

-5.505.096.575

4.005.096.575

1.500.000.000

So du 31/12/2013 va 01/01/2014

50.000.000.000 13.258.140.000 714.471.373 - 8.035.016.717 3.281.328.196 8.106.645.364 83.395.601.650

Tang trong nam . . · - 760.595.491 . ,382.894.619 6.054.177.145 7.197.667.255

- Tang v6n trang nam - - - - - - -- Uii trang nam - - - - - - 6.054.177.145 6.054.177.145

- PhAn ph6i lqi nhu~n cae quy - - - 760.595.491 382.894.619 1.143.490.110

- Danh gia ty gia - - - - - - - -

Gidm trong nam . - - · . . 7.900.329.850 7.900.329.850

- PMn ph6i lqi nhu~n cae quy - - - - - - 1.900.329.850 1.900.329.850

- Chi tnl cd tuc - ... - - - - - 6.000.000.000 6.000.000.000

So du t~i 30/09/2014 50.000.000.000 '13.258.140.000 714.471.373 - 8.795.612.208 3.664.222.815 6.260.492.659 82.692.939.055

Thuyet minh bao cao tai chfnh TM5.22a-l/l

22.b- Chi tiet von dftu tu clla chu sa hitu Cuoiky Dau Dam

- Von gop ci1a Nha nuac 15.000.000.000 15.000.000.000

- Von gop clla cac doi tuqng khac 35.000.000.000 35.000.000.000

C(mg 50.000.000.000 50.000.000.000

* Gia tIi tnii phieu dii chuy~n thanh cd phieu trong nam : * S6luqng cd phieu quy :

22.c- Cac giao dich ve v6n vm cae Chll sa hitu va philn Cuoiky Dau Dam

phoi cd tuc, chia lqi nhu~n

- Von dAu tu Clla chu sa hitu 50.000.000.000 50.000.000.000

+ Von gop dftu nam 50.000.000.000 50.000.000.000, + Von gop tang tTOng nam + Von gop giam tTOng nam + Von gop cu6i nam 50.000.000.000 50.000.000.000

- cd tuc lqi nhu~n dii chia : 22.d- cd tuc

- Cd tuc dii c6ng b6 sau ngay ket thuc ky ke toan nam : + c6 tuc dii cong b6 tren cd phieu phd thong : + c6 tuc dii cong bo tren c6 phieu uu diii : - c6 tuc Clla c6 phieu uu diii liiy ke chua duqc ghi nh~n :

22.d- c6 phieu Cu6iky Dau Dam

- So luqng cd phieu dang ky phat hanh \... - SO luqng cd phieu dii ban ra cong chung

+ c6 phieu ph6 thong +c6 phieu uu diii - SO luqng cd phieu duqc mua l~i

+ c6 phieu ph6 thong + cd phieu uu diii - So luqng c6 phi€u dang luu hanh 5.000.000 5.000.000

+ cd phieu ph6 thong 5.000.000 5.000.000

+ cd phieu uu diii * M¢nh gia cd phieu dang luu h~mh : 10.000 10.000

22.e- cae quy clla Doanh nghi¢p Cu6i ky Dau nam

- Quy dAu tu phat tri~n 8.795.612.208 8.035.016.717

- Quy d,!phong tai chlnh 3.664.222.815 3.281.328.196

- Quy khac thu9c von Chll sa hitu 714.471.373 714.471.373

CQng 13.174.306.396 12.030.816.286

* Ml;lc dfch trich l~p va sit dl;lng d.c quy cua doanh nghi~p : Theo quy djnh cua Nha nuac

22.g- Thu nh~p va chi phi, liii ho~c 16 duqc ghi nh~n tr'!c tiep vao Von chu sa hitu theo quy djnh clla cac chuAn mvc ke toan cl;l th~ :

23. Ngu6n kinh phi Cu6i ky Dau nam

- Nguon kinh phi duqc cap tTOng nam - Chi s'! nghi¢p - Ngu6n kinh phi con l~i cu6i nam

Thuyet minh bao cao tai chinh TM5.22b-7.34-1I4

24. Tili san thue ngoai : Cu6i ky Dau nam

(1) - Gia tr! tai san thue ngoai :

- TSCD thue ngoai: .

- Tai san khac thue ngoai - Nguon kinh phi con ll;li cuoi nam •

(2) - T6ng so ti~n thue toi thieu trong tuong 1ai ciia hqp dong thue hO<;it d<,?ng tai san kh6ng hlly ngang theo cac thai hl;ln

- Tit 01 nam trb xu6ng - Tren 01 nam den 05 nam - Tren 05 nam

VI- Thong tin b6 sung cho cac cac kho3n ml;lc trinh bay trong Bao cao ket qua ho~t dQng san xuat kinh doanh

Nam nay Nam tmac 25. T6ng doanh thu ban hang va cung cap dich Vl,1 (Mfi s601)

104.923.208.999 110.410.494.142

Trong do: - Doanh thu ban hang 14.172.194.471 5.952.506.251

- Doanh thu cung cap dich Vl,1 8.831.934.434 8.026.848.625

- Doanh thu hqp dong xay dJ!I1g (Doi vm doanh nghi~p co hOl;lt d<,?ng xay Hlp)

81.919.080.094 96.431.139.266

+ Doanh thu hqp dong xay dJ!I1g du<JC ghi nh~n

trong ky 81.919.080.094 96.431.139.266

!,., + T6ng doanh thu liiy k€ clla hqp dong xay dJ!I1g duqc ghi nh~n den thai diem l~p bao cao tai chinh

26. cac khoan giiim trir doanh thu (Mil s6 02) - Chiet khau thuong ml;li - Giam gia hang ban - Hang ban hi tra l<;ii - Thu€ GTGT phai n<,?p (PP tIl!C tuyen) - Thue tieu thl;l d~c bi~t

- Thue xuat khftu

27. Doanh thu thuan ve ban hang va cung dip dieh V!;l 104.923.208.999 . 110.410.494.142

(Mil s610) Trong do:

- Doanh thu thuc1n trao d6i san phAro hang hoa 96.091.274.565 102.383.645.517

- Doanh thu thuc1n trao d6i dich Vl,1 8.831.934.434 8.026.848.625

28. Gia von hang ban (Mil s6 11) 94.257.540.675 95.635.891.492

- Gia von ella hang hoa dil ban 12.664.119.479 5.669.771.367

- Gia von clla thanh phfun, ban TP dfi ban 74.843.251.543 83.550.382.078

- Gia v6n ella dich Vl,1 dii eung cap 6.750.169.653 6.415.738.047

- Gia tJi con ll;li, chi phi nhuqng ban, thanh 1:9 clla BDS dau tu dii ban

- Chi phi kinh doanh bat d<,?ng san dc1u tu - Hao hl;lt, mat mat h~mg ton kho ~.

- Cae khoan chi phf vuqt dinh mue binh thuang - DV phong giiim gia hang ton kho

Thuytt minh baD caD tai chlnh TM5.22b-7.34-214

29. Doanh thu h<;>at d¢ng tai chinh (Mil s6 21) - Lili ti~n gm, ti~n chp yay

- Uii dAu tu tnli phie'u, ky phie'u, tin phieu - c6 tuc lqi nhu~n duqc chia - Uii ban ng<;>ai t~

- Lili chenh l¢ch ty gia dii thl!c hi¢n - Uii chenh l¢ch ty gia chua thl!c hi~n

-un ban hang tni ch~m

- Chie't kh~u thanh toan duqc hu6ng - Doanh thu h<;>at d¢ng tai chInh khac :

30. Chi phI tai chInh (Mil s6 22) - Liii ti~n yay

- Chie't khffu thanh toan, Uii ban hang tni ch~m

- L6 do thanh ly cac khoan dAu tu ng~n h~n, dai h~n, - L6 ban ngo;;ti t¢ - L6 cbenh l~ch ty gia da tht!c hi~n

- L6 chenh l¢ch ty gia chua tht!c hi¢n

- Dt! phong giam gia cac khoan dAu tu ng~n h~,

dai han

- Chi phi dAu tu ehUng khoan

31. Chi phI thue thu nh~p doanh nghi¢p hi¢n h~mh (Mil s(51)

l,.''. Lgi nhu~n ke toan trmJC thue

Cac khoan dieu chinh tang - Thu lao HDQT, BKS kh6ng tr¥e tilp tham gia d/hemh

- Phqt vi phqm thue: h6a don khong hqp I¢

Cae khoan dieu chinh giam - Thu nhtJp til e6 tue, ban c6philu thuang

- Hoem nhtJp chi phi trich tru{Ye

Thu nh~p chju thue TIme suat thue'lNDN ap d1!ng

TIme TNDN phai n¢p

TIme'TNDN b6 sung (*)

TIme'1NDN da n¢p nam truac hoan nh~p

Chi phi thueTNDN hi~n himh

11.208.201.374

223.438.344

1.138.992.710

128.190.320

9.717.580.000

1.778.068.817

1.551.849.924

383.036.181

(156.898.500)

81.212

Nam nay

6.701.261.170

738.590.622

117.810.000

620.780.622

12.328.297.766

10.856.572.710

1.471.725.056

(4.888.445.974)

22%

647.084.025

(367.931.264)

279.152.761

286.666.559

259.647.559

27.019.000

1.712.463.081

1.680.310.577

32.152.504

Nam tnr6'c

1.921.458.426

431.091.720

124.020.000

307.071.720

3.685.739.952

27.019.000

3.658.720.952

(1.333.189.806)

25%

'(355.984.598)

(355.984.598)

* C6ng ty th¥e hi¢n ke khai b6 sung thue'TNDN til niim 2007-2010 theo bien ban kilm tra cua c(Jquan thulngay 13/01/2014 s(5'tiln: 647.084.025 d6ng.

32. Chi phi thue thu nh~p doanh nghi~p hoan l~i (Mil s652)

- Chi phI thue lNDN hoan l~i phat sinh tu cac khofm chenh l~ch t~m thCri phai chiu thue'

- Chi phI thue 1NDN hoan l~i phat sinh tu Yi~c

hoan nh~p tai sim thue thu nh~ hom l~i

- TIm nh~p thue'TNDN hoan l<;J.i phat sinh tu cae khoan chenh l~ch t~m thCri dugc khau trtr

Thuyel minh bao cao tiii chinh

Nfun nay Nam tnrac

367.931.264 618.480.310

TM5.22b-7.34-3/4

- Thu nh~p thue 1NDN hoan l<;li phat sinh til cae khoim 16 tinh thue va I1U d1ii thue ehl1a Slr dl;lng

- Thu nh~p thue TNDN hoan l<;li phat sinh til vi~e

hoan nh~p thue thu nh~p hoan l<;li phai tra

T6ng chi phi thue TNDN hoan I~i 367.931.264 618.480.310

33. Chi phI san xuat thea yeu t6 Nam nay Nam tru6c

- Chi phI nguyen 1i~u, v~t 1i~u 45.716.527.120 39.561.222.756

- Chi phI nMn e6ng 17.884.655.665 20.014.273.157

- Chi phI khau hao TSCD 4.424.610.391 4.388.918.539

- Chi phI dieh Vl;l mua ngoai 2.237.366.567 1.741.592.755

- Chi phI khae bang tien 1.931.215.271 2.705.002.509

CQng 72.194.375.014 68.411.009.716

Nam nay Nam tru6c

Lqi nhu~n ke toan sau thue thu nh~p doanh nghi~p 6.054.177.145 1.658.962.714

L¢ nhu(m sau thue' 09 thang nam 2014 tang so vm eung ky nam 2013, nguyen nhan ehll yeu do : doanh thu hOfJt df)ng tai ehinh nam 2014 tang: do bem 971.758 cdphieu thuang eua ngan hang PG Bank.

VD· Thong tin b6 sung cho cac cac khoim m1;lc trlnh bay trong Bao cao hm .chuy~n tien t~.

Doo vi tinh : VND

34. Cae giao dieh kh6ng bang tien anh hl1<mg den bao l,.' cao 111U ehuy<sn tien t~ va cae khoan tien do doanh Nam nay Nam truae

nghi~p n~m giii kh6ng dl1qe Slr dl;lng

a- Mua tai san bang each nh~n cae khoan nq lien quan trlfc tiep ho~e th6ng qua cae nghi~p Vl;l eho thue tai ehInh:

- Mua doanh nghi~p th6ng qua phat hanh cd phieu

- Chuy<sn nq thanh v6n ehll sa hiiu

b- Mua va thanh 1y e6ng ty con ho~e doo vi kinh doanh khae trang ky bao eao

- T6ng gia tIi mua ho~e thanh 1y

- Phan gia tIi mua ho~e thanh 1y dl1qe thanh toan bang tien va cae khoan tl100g dl100g tien .

- S6 tien va cae khoan tl100g dl100g tien thlfe co trong e6ng ty con ho~e doo vi kinh doanh khae dl1qc mua ho~e thanh 1y

- Phan gia tJi tai san (T6ng hqp thea tUng l<;>ai tai sim) va nq phai tra kh6ng phai 1a tien va cae khoan tl1ang dl100g tien trong e6ng ty con ho~e cae doo vi kinh doanh khae dl1qe mua ho~e thanh 1y trong kY.

e- Trinh bay gia tri va 1y do ella cae khoan tien va tl100g dl1Cffig tien Ian do doanh nghi~p n~m giii nhung kh6ng dl1qc Slr dl;lng do co slf h<;ln ehe ella phap lu~t ho~e cae rang bUge khae rna doanh nghi~p phai thlfe hi~n

Thuytr minh baa cao rai chtnh TM5.22b-7.34-4/4

VIII- Nhrrng thong tin khac

I. Nhfrng khofm nQ' tiem tang, khofm cam k€t va nhfrng thong tin tai chinh khac : (kh6ng co)

2. Nhfrng slJ ki¢n phat sinh sau ngay k€t thuc ky k€ tm!n nam : (khong co)

3. Thong tin ve cac ben lien quan :

* cac giao djch vOi nhan slJ chi'I chot Dem vj Hnh : VND

Nam nay Nam tnrac

Thu nh~p HDQT, Ban kiem soat 1.277.506.497 1.388.944.594

* cac giao djch nQi bQ t~p doan : (Cac ph\ll\lC kern theo)

4. Trinh bay tai san, doanh thu, k€t qua kinh doanh thea bQ ph~n (Theo Hnh V1.Jc kinh doanh ho~c

khu V1.Jc dja 1y) thea quy djnh ci'Ia chuful mlJc k€ toan so 28 "Bao cao bQ ph~n" :

Bao cao thea bQ ph~n : trong ky cong ty chi'I y€u ~o~t dQng trong Hnh V1.Jc xay Hlp, cac 101;li hlnh kinh doanh khac chi€m ty tn;mg nho. Doanh thu va gia von thea tUng 101;li hlnh kinh doanh da: duQ'c trinh bay t1;li thuy€t minh m\lc s6 25 va 28.

Bao cao thea khu V1.Jc dja 1y : Cong ty co cae chi nhanh h01;lt dQng tren 3 mien cua eli nuac, m6i tnrang kinh doanh cua cac chi nMnh nay khong co slJ khac bi¢t ve m~t riii ro va I¢ ich kinh t€ cung nhu khong co slJ khac bi¢t ve cac dieu ki¢n, chinh trj va dja Iy nhu duQ'c neu trong chuful ml!c k€ toan Vi¢t nam so 28.

5. Thong tin so sanh : (khong co)

1,., 6. Thong tin ve h01;lt dQng lien t\lc :

. Cong ty dang h01;lt dQng phu hQ'P thea Dieu 1¢, Giay chUng nh~n Dang Ky Kinh Doanh va Phap 1u~t hi~n hanh.

7. Thong tin khac :

So'li¢u so sanh

Soli~u t1;li ngay 01/01/2014: Bao cao tai chinh cho nam 2013 da: duQ'c kiem toan

Soli¢u so sach cung ky nam tnrae : Bao cao tai chinh 09 thang nam 2013.

Qudn 15' rui ro von Cau truc von ci'Ia Cong ty g6m co cac khoan nQ' bao g6m cac khoan vay, tien va cac khoan

tuong duemg tien, phan von thuQc sa hiiu ci'Ia e~ cd dong cua Cong tyg6m von gop, cac quy dl! tm va 1¢ nhu~n sau thu€ chua phan phoi.

Cong c'! tai chinh

Gia trj con l<;li Gia trj con l<;li 30/09/2014 01/01/2014

VND VND

Tili san tai chinh

Tien va cac khoan tuemg duemg tien 7.036.078.768 16.082.492.967

Cac khoan dau tu 89.860.769.800 89.703.871.300

Phai thu khach hang, phai thu khac 19.632.183.140 26.387.738.310

Tai san tai chinh khac 64.423.000.000 60.000.000

T6ng 180.952.031.708 132.234.102.577

Thuylt minh bao cao tiii chinh TM8.l-7-l/3

J

Cong nq tai chinh

PMi tni kMch hang, phai tra kMc 30.119.512.976 48.367.556.957

Chi phf phai tra 3.638.388.512 1.803.382.507

Khoan vay 69.684.11.4.056 44.487.464.865

T6ng 103.442.015.544 94.658.404.329

M'!c tieu qudn ly rui ro tai chinh

Rui TO tai chlnh bao g6rn riJi TO thi trUOng (riJi ro ty gia, rui ro Hii suilt va riJi ro v~ gia), rui ro tfn dl}ng, riJi ro thanh khoan va rui ro Hii sutlt cua dong tien. Chua co bi¢n phap phong ngita cac riJi ro nay do thieu thi tnrOng rnua cac c6ng cl} tai chfnh nay.

Rui ro thi truitng

Quan 1:9' riJi TO ty gia : Do thieu thi truOng rnua cong cl} tai chfnh nay nen chua co bi¢n phap dfiy du quan 1:9' riJi TO nay khi co bien dQng v~ ty gia.

Quan 1:9' riJi ro Hii sUtlt : Cong ty chiu riJi ro liii sutlt.loo phat sinh tit cac khoan vay chiu liii sutlt. D6i vm cac khm'in vay chiu liii sutlt vm ty gia c6 dinh, C6ng ty co kha nang se phai chiu rui ro liii sutlt theo gia tr! hqp 1:9' cua cac khoan vay nay.

Rui ro ve gia

Cong ty chiu rui TO ve gia cua c6ng Cl} v6n phat sinh tit cac khoan dciu tu vaocong Cl} v6n. cac khoan dAu tu vao c6ng Cl} v6n du<!c ntun gift khong phai rnl}c dfch kinh doanh rna cho rnl}c dfch chien lu<!c lfiu dai. Cong ty kh6ng co:9' dinh ban cac khoan dfiu tu nay.

Rili ro tin d,!ng

1;.

R ui ro tfn dl}ng xay ra khi rnQt khach hang ho~c d6i tac kh6ng dap U'ng du<!c cac nghia Vl} tTOng h<JP d6ng dAn den cac t6n thilt tai chfnh. Cong ty co chfnh sach tfn dl}ng phu hqp va thuOng xuyen theo doi de danh gia xern co chiu rui TO tfn dl}ng hay kh6ng. C6ng ty kh6ng co bat ky riJi ro till dl}ng tr<?ng yeu nao vm khach hang ho~c d6i tac bm vi cac khoan phai thu den tit rnQt s61uqng 100 khach hang h01;lt dQng tTOng nhi~u nganh khac nhau va phan b6 acac khu Vl!c dia 1:9' kMc nhau.

Qudn ly rui ro thanh khodn

M~c dfch quan 1:9' rui TO thanh khoan nharn dam bao du ngu6n v6n d~ dap U'ng cac nghia Vl} tai chfnh hi¢n t1;li va wong lai. Chfnh sach cua COng ty Ia theo doi thuOng xuyea cac yeu cau ve thanh khoan hi¢n t1;li va dlJ kien tuong lai nharn dam bao duy tn du rnuc dlJ phong tien rn~t, cac khoan vay va du v6n rna cac chu sa hiiu cam ket gop nharn dap U'ng cac quy dinh v~ tfnh thanh khoan ngiln h1;ln va dai h1;ln hon.

Bang chi tiet cac rnuc dao h1;lO theo hqp d6ng con l1;li d6i vm c6ng n<! tai chfnh phi phai sinh va thm h1;ln thanh toan nhu dii duqc thoa thu~n. Bang nay du<!c tnnh bay dlJa tren dong tien chua chiet khilu cua c6ng nq tai chfnh tfnh theo ngay s6m nhat rna C6ng ty pMi tni va tnnh bay dong ti~n eua cac khoan g6c va liii. Ngay hqp d6ng dlJa tren ngay s6m nhat rna Cong ty phai tra.

Dum 1 narn Tit 1-5 nam 30/09/2014

Phai tra khach hang, pMi tra khac 30.119.512.976

Chi phf phai tra 3.638.388.512

Khoan vay 69.684.114.056

Tc>ng 103.442.015.544

Thuye't minh bao cao tili chinh TM8.l-7-2/3

0110112014

Phai tra khach hang, phai tra khac 48.367.556.957

Chi phi phai tra 1.803.382.507

Khoan vay 44.487.464.865

Tong 94.658.404.329

Cong ty danh gia muc t~p chung rui ro thanh khoan amuc thfi'p, va 1uon tin tuang rfulg co th~

t~o ra du ngu6n ti~n d~ dap U'ng cac nghi'a Vl;l tai chinh khi den hl;}n.

Bang chi tiet cac muc dao hl;lll cho tai san tai chfnh phi phai sinh. Bang du9'c l~p tren co sa muc dao h~n theo h<;1P d6ng chua chiet khfi'u cua tai slm tai chfnh g6m Hii tit cac Hli san do neu co. Vi¢c trinh bay thong tin tai san tai chfnh phi phai sinh 1a dn thiet d~ hi~u du9'c vi¢c quan 19 rui ro thanh khoan cua Cong ty khi tfnh thanh khoan du9'c quan 19 tren co sa cong .n9' va tai san thu~n .

Du6i 1 nam Tit 1-5 nam 30/09/2014

Ti~n va cac khoan tuang duang ti~n 7.036.078.768

cac khoan dau tu 31.668.669.800 58.192.100.000

Phai thu khach hang, phai thu khac 19.632.183.140

Tai san tai chfnh khac 120.000.000 . 64.303.000.000

C¢ng 58.456.931.708 122.495.100.000

Tong c(mg 180.952.031.708

!,.. 01/0112014

Ti~n va cac khoan tuang duang ti~n 16.082.492.967

cac kho::"m dau tu 31.511.771.300 58.192.100.000

Phai thu khach hang, phai thu khac 26.387.738.310

Tai s::"m tai chfnh khac 60.000.000

C(>ng 74.042.002.577 58.192.100.000

TongcQng 132.234.102.577

NguOi I~p bi~u

(Ky, h{J ten)

I Nguyen Thi Van Nguyen Sum

K€ toan truOng

(Ky, h{J ten)

Thuytt minh bao CaD tdi ch(nh TM8.1-7-3/3

'tl.~ '.

PHl) Ll)C : cAc GIAD DlCH N(n so sAo cAo cAc KHOAN eAu TU' TAl CHINH oAI H~N

Ky bao cao: 09 thang 2014

Ddn vi trnh VND

STT Hinh thCPe/Don vi diu tU' Ngay belt

diu d~u tU'

vbn ehu so hii'u ella ben nh,n d~u tU'

Vbn d~u tU' Vbn di~u I~ ella ehu so

hii'u

SblU'Q'ng CO phi~u phat hanh

SblU'Q'ng CO phi~u

eong ty nelm giii'

Gia tri dAu tU' TY I~ vbn

g6p MCPe dQ

anh hU'ong Ty I~ lQ'i

ieh

I Diu tU' vao Cong ty con (TK221)

II Vbn g6p lien doanh (TK222)

III Diu tU' vao Cong ty lien k~t (TK223)

-,

1

IV

Cong ty TNHH TM Xay llip £)i~n

may Thang Long

Dau tU' dai h~n khae (TK228)

20/11/2006 900.000.000 400.000.000 44,44%

•

1 Ngan hang TMCP Xang d~lU

Petrolimex 22/06/2005 3.000.000.000.000 6.556.328 57.542.100.000

2 Cong ty CP Djch VI,I va ThLPO'ng mG'li Petrolimex

30/07/2010 65.000 650.000.000

...

....

I"

sAo cAo TIEU THU NOI sO TAp £loAN. . . . Ky bao cao: Ky 9 thang 2014

Phin II Doanh thu hang h6a f)O'n vi tinh: f)ong

San ph~m hang h6a gam: Diu sang· Diu rna nhem - Gas, San phAm gam: V,t tU' - MMTB- TSC£> ­

b~PI phv ki~n Cong trinh Tk~ XIAp

STT Mli dan vi Ten dan vi Doanhthu

thuin Thu~ baov~ moi trU'ang

Gia vOn LliigQp Doanhthu

thuin Gia vOn Llii gQP

A B C 1 2 3 4=1-3 5 6 7=5-6

1 1100~000 COng ty xllng d~u KV2 TNHH MTV 0 0 0 0 5.248.813.899 0 0

2 11004000 COng ty xllng dau KV5 - TNHH MTV 0 0 0 0 19.872.727 0 0

3 11005000 COng ty xllng dau 812 0 0 0 0 998.206.300 0 0

4 11012000 COng ty xllng dau 8inh £ljnh " 0 0 0 0 2.090.909.091 0 0

5 11014000 COng ty xllng dau Uy Nam 86 '. 0 0 0 0 3.158.288.533 0 0

6 11024000 COng ty CP HOa dau Petrolimex 0 0 0 0 98.859.422 0 0

7 11024800 COng ty TNHH nhl,J'a ClJ'ang 0 0 0 o . 4.505.715.666 0 0

8 11032000 COng ty xllng dau Vinh Long 0 0 0 0 3.727.405.456 0 • 0

9 11034000 COng ty TNHH MTV xllng dau Ca Mau 0 0 0 0 3.497.072.376 0 0

10 11041000 COng ty xllng dau Ti~n Giang 0 0 0 0 224.355.773 0 0

11 11047000 COng ty TNHH MTV xllng dau Uy Ninh 0 0 0 0 1.001.001.819 0 0

12 11053000 COng ty CP XAy lap 1 0 0 0 0 1.161.563.636 0 0

13 11056000 COng ty CP Gas Petrolimex 0 0 0 0 4.207.953.514 0 0

14 11068000 COng ty CP nhieln Ii~u bay Pelrolimex 0 0 0 0 558.150.220 0 0

1~ A TONGCQNG ... 0 0 ·0 0 30.498.168.432 25.709.723.384 4.788.445.048

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BANG TONG HO'P CONG NO' PHAI THU NOI 80 TAp £loAN . . . . . Ky bao cao: Ky 9 tMng 2014

DO'n vi tfnh: Dong

STT Ma dO'n vi Ten dO'n vi Phai thu khach hang

Tra trU'O'c ngU'ai ban

Phili thu thee ti~n de} KHHDXD

Phai thu khac Ky quy ky cU'Q'c Cho vay nQi bQ

A B C 1 2 3 4 5 6 0

0

0

0

0

80000001 PHAN I: NGAN H~N 1.930.664.984 2.574.608.046 0 97.310.000 0

1 11032000 COng rt xang dau Vinh Long 335.470.000 0 0 0 0

2 110tt6000 COng rt CP nhi~n Ii~u bay Petrolimex 0 21.433.998 0 0 0

3 11053000 COng rt CP Xily lap 1 376.558.218 2.503.674.048 0 0 0

4 11034000 COng rt TNHH MTV xAng dAu Ca Mau

1.067.602 0 0 0 0

5 11023000 COng rt CP TU' van xay d\png Petrolimex 0.

0 49.500.000 0 0 0 0

0

0

0.

6 11002000 COng rt xang dau KV2 TNHH MTV 98.368.550 0 0 97.310.000 0

7 11014000 COng rt xilng dau Tily Nam 60 64.777.108 0 0 0 0

8 11024800 COng rt TNHH nh\pa <1U'6'ng 561.318.441 0 0 0 0

9 11017000 COng rt xilng dau 6ac Tily Nguy~n 204.942.563 0 0 0 0 0

010 11047000 COng rt TNHH MTV xilng dau ny Ninh

282.725.502 0 0 0 0

11 11024000 COng rt CP H6a dau Petrolimex

PHAN II: oAI H~N

5.437.000 0

0

0

0

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080000002 0 0 0

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BANG TONG HO'P CONG NO' PHAt TRA NOt BO T~P DoAN Tli' ngay: 01/01/2014 Deln ngay: 30109/2014

Dan vi tinh: Dong

SIT Mi dan vi Ten dan vi Phai tra ngU'ai ban

NgU'ai mua tra trU'oc

2 22.499.170.039

A B C PHAN I: NGAN H~N

1 297.304.97680000001

1 11C¥i3000 GOng ty GP XfJy I~p 1 46.208.086 9.804.091.930

2 11656100 GOng ty TNHH Gas Petrolimex Sili GOn 28.162.490 0

0

127.660.500

3 11023000 GOng ty GP TlJ' van XfJy dl,Png Petrolimex 99.514.400

4 11052000 GOng ty x<'lng dau DOng Nai' 123.420.000

5 11041000 GOng ty x<'lng dau Ti~n Giang , 0 1.970.700.000

6 11047000 GOng ty TNHH MTV x<'lng dau ny Ninh 0 226.717.609

7 11014000 GOng ty x<'lng dau ny Nam Bt) 0 2.059.000.000

8 11034000 GOng ty TNHH MTV x<'lng dau Gil Mau 0 717.000.000

9 11032000 GOng ty x<'lng dau Vinh Long 0 424.000.000

10 11068000 GOng ty GP nhi6n ri~u bay Petrolimex 0

0

7.170.000.000

80000002 PHAN 1/: OAf H~N 0

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