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TAP DO AN DAU KHI
QUOCGIA VIETNAMTONG CONG TY C6 PHAN
DICH VU Kt THUAT DAU KHIVIET NAM
S6:55£ /DYKT-BTK
V/v cong b6 Bao cao tai chinh hgpnhdt Quy 2/2019.
CONG HOA XA HOI CHU NGHIA VIET NAMBoc lap - Ty do - Hanh phuc
TP. Ho CM Minh, ngay2.9thdng 7 mm 2019
Kinh gui: - Uy ban Chiing khoan Nha nuac;- So Giao dich Chiing khoan Ha Noi,
1. Ten Cong ty : T6ng cong ty Co phan Dich vu Ky thuat Dau khi Viet Nam
2. Ma chiing khoan: PVS
3. Tru s6 chinh : LSu 5, S6 1-5 Le DuSn, Quan 1, Thanh pho H6 Chi Minh
4. Dienthoai : 028.3910 2828 Fax: 028.3910 2929
5. Nguoi thuc hien cong bo thong tin: Nguyen Diic Thiiy
6. Noi dung ciia thong tin cong bo:
- Bao cao tai chinh hop nhat Quy 2 nam 2019 ciia Tong cong ty C6 phan Dich vu
Ky thuat DSu khi Viet Nam dugc phat hanh ngay 26/7/2019, bao gom: Bang can doi ke
toan, Bao cao kit qua kinh doanh, Bao cao luu chuyin tien te, Thuyet minh bao cao tmchinh.
- Giai trinh chenh lech so lieu Bao cao tai chinh hgp nhat Quy 2/2019 so vdi Quy
2/2018.
7. Dia chi Website dang tm toan bg Bao cao tM chinh: www.ptsc.com.vn.
Chiing toi xin cam kit cac thong tin cong bo tren day la diing sir that va hoan toan\ r
chiu trach nhiem trudc phap luat ve ngi dung cac thong tin da cong bo.
Nai nhan:
- Nhutren;
- HDQT, BKS;
- Ban TOD;
- Website: www.ptsc.com.vn:
- Luu: VT, BTK (NDT,04).
TUQ.TONG GIAM DOCNGir6l CONG BO THONG TIN
TONGCaWG
h6
Nguyen Diic Thuy
BM.HD.PTSC.VP.Ol.14-15/7/2014
£>OAN DAU KHIQUOC GIA VIET NAM
TONG c6NG TY c6 PHAN DICH VV KY THUAT DAU Km VIET NAMDiachi: So 1 - 5 LeDuan- Quan 1 - Th^ph6 H6 Chi Mmh
Tel: 028.3910 2828 - Fax: 028.3910 2929
//|^/l0NGCdH(fi / cSphU:L piCTVgKtT
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BAO CAO TAI CBONH HgfP NHAT
QUt 2 NAM 2019
t6nG C6nG TY CP DJCH vy KY THU^T DAU KHI VI?T NAMliu 5, s6 1- 5 LSDuin, Qu|iii 1, Thiih pho H6 Chi Minh
cio chinh Quy 2Cho Dgm tM chinh ki6t thuc ng^y 31/12/2019
BANG CAN D6i KE TO AN HgfP NEATTqA ngay SO thdng 06 nam 2019
MIus6B01.DN/HNE)vt VMS
tAisan MisdThuyitminh
30/6/2019 31/12/2018
A. tAisAnnganhan 100 16.672.772.823.731 14.128.722304.726
L Ti^n cic kho&n turcmg dircmg tihn 110 V.l 7.906.707.064.657 6310.817.196.759
1. Tiha 111 4.967.059,634.890 3.830.100.621.016
2. Cdc khom tiiong duong ti^ 112 2.939.647,429.767 2.480.716.575.743
n. B§u tir iM chinh ngSn hgn 120 W2 2.548.434.557.181 1.726317.234.379
1. BIu tiinim gitl dinng^y ddo 123 2.548.434.557.181 1.726.317334.379
nL Cdc khoin phai thu ngSn han 130 5.138.470.734.125 5.006.452.431.908
1. PhM thu ngin hm cda khdch h^g 131 V.3 3.661.478.860.505 3.012.163307.374
2. Tra tnrdc cho ngabi bSn ngin han 132 487.575.847.720 . 533.039.405363
3. PhM dm fheo ti^ dd hoach hop ddng XD 134 232.914.207.120 258.412.474.685
4. Phai thu ngSn han kh^c 136 V.4 1.076.769.596.447 1.407.605.186.912
5. D\r phong phai thu ngin han kh6 d5i (*) 137 (320.267.777.667) (204.767.842.326)'
IV. Hkng t6n kho 140 V.5 639.398.331.877 493.935.853.853
I.H^gtOnkho 141 643.592.685.038 498.130307.014
2. Dvr phdng giam gia h^g tdn kho (♦) 149 (4.194.353.161) ' (4.194.353.161)
v. Tki s§n ngin han khdc 150 439.762.135.891 591.199.587.827
L Chi phi tra Inrdrc ngin h^ 151 V.6a 55.618.733.372 48.922.358.543
2. Thue GTGT dugc khiu trtr 152 263.355.937.778 271.875.818.178
3. Thui vi cac khom khdc phai thu Nha nude 153 V.7 6.154.356.411 41.124.59A445
4. Tm san ngin har^ kh^
B. TAISANDAIH4JS[
155
200
114.633.108.330
9.208.185.602.936
229.276.816.661
8.960.746393.518
L Cac kho§n phii thn dai han 210 30.665.624.035 31.753.60935-7
1. Tra tnrdc cho ngudi dm hm 212 6.761.250.000 6.761350.000
2. Phm thu dai hm khdc 216 23.904.374.035 24.992359357
XL Ti^i sin c6 dinh 220 2.707.836.412.839 2.633.626.166.672
1. Tai san c6 djnh hfm hinh 221 V.8 2.685.529.785.958 - 2.605.792.972.735
- Nguyen gii 222 10.845.318.397.145 10.564.933.603.474
- Gii tri hao mdn luy ke (♦) 223 (8.159.788.611.187) (7.959.140.630.739")
2. Thi san c6 dinh v6 hinh 227 V.9 22.306.626.881 27.833.193.937
-Nguydngia 228 117.095.348.287 115.762332.458
- Gii tri hao mon luy kl (*) 229 (94.788.721.406) (87.929.038321)
TTT. Bat dgng sin diu tu 230 V.IO 185.703.684.267 • 188.071320.195
- Nguydn gii 231 229.280.786.454 229380.786.454
- Gii tri hao mon luy ke (*) 232 (43.577.102.187) (41309.466359)
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t6NG c6NG TY CP DJCH VV K? THUiT DAu KHi VI?T NAMlia 5, S6 I-5 LS Duin, Qufln 1, Hitah ph6 h6 Chi Minh
B&o c&o chinh Qu^ 2Qio n&XL tli chinh kk Mc ngay 31/12/2019
taisAn Mas6ThuyfitTninh
30/6/2019 3m2/2018
IV. Tai san d& dang dhi han 240 209.315.704.171 188.223.132.101
1. Chi phi SXKD da dang dM hm 241 V.lla 69.815.950.708 70.791.590.909
2. Chi phf xay dvco^ cab^ dd dang 242 V.llb 139.499.753.463 117.431.541.192
V. Ban tir tki chinh dhi han 250 5.038396.504.294 4.905.469.815.692
I. Bau til vao c6ng ty lien doanh, liSn kit 252 V.12 5.010.801.113.587 . 4.880.579.699.433
2. Bin tu g6p von vho don vi khdc 253 V.13 51.030.000.000 51.030.000.000
3. Dfr ph6ng gidm gid ddu tu tai chinh ddi ban 254 (23.434.609.293) (26.139.883.741)
VL Tai sdn dh! han khdc 260 1.036367.673330 1.013.602.249.601
1. Chi phi trd tnidc dai h^n 261 V.6b 559.969.800.247 552.355.528.679
2. Tdi san thni thu nh^ ho9n 1^ 262 V.14 443.003.469.514 426.358.081.591
3. Thiltbi, vdttu, phutimgthaythi daih^ 263 33394.403.569 34.888.639.331 'ht6NG CONG tAi sAn
27025.880.958.426.667 23.089.468.598.244 rj
nguOnvOn Mas6ThuyetTnmb
30/6/2019 31/12/2018
c nophaitrA 300 12.867.437.030.961 ' 10384^21^70,582
L Ng* ngin han 310 9.157.235.136.682 6.825336319.053
1. Phdi trangudi bdn ngin ban 311 V.15 4.093.959.929.542 3.178.593.055.345
2. Ngudi mua tra tiln tnidc ngin hgn 312 101.742.332.666 98306 J40.041
3. Thue va cdc khoan phdi nOp Khd nude 313 V.16 128.300399.175 121.423.053.902
4. Phai tri ngucri lao d6ng 314 486.006.312.413 , 614.075376.435
5. Chi phi phai tri ngin ban 315 V.17 2.473.787.403.240 1.062370.517.013
6. Doanh thu chua thuc hien ngin ban 318 V.18a 57.112.726.178 64.105.515.483
7. Phai tra ngin han khac 319 V.19 705327.381.257 625.757.198.324
8. Vay va ng thu8 tM chhih ngin han 320 VJ20 692.465.040.053 721341.129.887
9. D\r ph6ng phM tra ngdn ban 321 V.21a 140375.642.401 155.487.912.290
10. Quy khen thudng, phuc Igi 322 278.358.069.757 184.076.020.333
IL Ng ddi han 330 3.710.201.894.279 3.558.985.651.529
1. Nguoi mua tra tiin tnxdc ddi hgn 332 824.518.983317 842372.559.787
2. Doanh thu chua thuc hien dai han 336 V.18b 283.712.572.255 303.875.199.421
3. Phai trdddi han khdc 337 193.865.385 193.485.885
4. Vay vd no thue tai chinh dai han 338 V.20 349.477378.031 * 192.809.024.510
5. Thul thu nhap hoan lai phai tra 341 V.14 775.543.510.153 739.373.880.61.7
6. Duphdng phdi tra ddi han 342 V.21b 1.416303.418.911 1.419.488.384.982
7. Quy phdt triln khoa hoc va cong ngh§ 342 60.552366.327 60.973.116.327
t6ng c6ng ty CP DjcH vy k? thu^t dau loaf vxyx naml4u 5, si 1- 5 L£ DuSn, Qu$ii 1, llikih phd Hi Chi Minh
tM chinh Qu^ 2
Cho n&n tM chinh kk diOc ng^y 31/12/2019
ngu6nv6n Mas6Thuy^infnh
30/6/2019 31/12/2018
D. V6NCBrflSdHCtJ(400 = 410 + 430) 400 13.013.521.395.706 . 12.705246.627.662
L V5n cbn sor bun 410 V22 13.013.521.395.706 12.705.246.627.662
1. V6ii g6p cua chu sa hmi 411 4.779.662.900.000 4.779.662.900.000
- C6 phi^ ph6 thdng c6 quyen bilu quyet 411a 4.779.662.900.000 4.779.662.900.000
2. ThSng du v6n c6 phln 412 39.617.060.000 39.617.060.000
3. Chenh l$ch gii hoi dodi 417 408.298204.955 459.726J93.502
4. Qu5^ dka tii phdt triln 418 2.984.495.208.486 2.767.344.942.049
5. Loi BhuSn sau thue chua phdn ph6i 421 4.066.896.357.693 3.825.924.836393
- LNST chua phSn ph6i dfin cuoi tnidc 421a 3.508.090.116.243 2.789.081.026.847
- LNST chua phan ph6i kj^ niy 421b 558.806241.450 1.036.843.809.546
6. Lei fch c6 ddng khdng ki^ sodt 429 734.551.664.572 832.970.295.718 it6ng CONG ngu6n v6n 440 25.880.958.426.667 23.089.468398244
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tOnG c6NG TY CP DICH VP K? THII4.T DAU KHt YDpT NAMSA 1-5 L£ Diiin, Qi4a t, TP. Hi CU Minh
B&) cto ahfah hgp nhflt Qu^ 2Cho nfim chinh k^t thiw Dg^ 31/12/2019
CHiTlfeU
^ Doanh tha bin hang vi cnng capdich vy
2. Cic kho^ giam tnr doanh thu
^ Doanh tiiu thu^ ve bin hing vicung cSp dich vy
4. Gia von hing bin
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6. Doanh thu ho^ d^ng tai chinh
7. Chi phi tii chinh
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Phan lai hoic 16 trong cong ty liendoanh, lienk^
9. Chi phi bin hang
10. Chi phi quin 1;^ doanh nghiyp
Lyi nhu$n tfan&n ik heat d$ng* kinh doanh
12. Thunh^khic
13. Chiphikhic
14. Lyinhuinkhic
15. Tong lot nhuan ke toin trirdc thne 50
16. Chi phi thue TNDN hi^ hinh
17. Chi phi thu^ TNDN hoan Ifd
18. Lffi nhuan san thne TNDN
19. Lyi nhuin sau tbue cua Cong ty my
Lyi nhuin sau thue cua c6 d6ng
BAO CAO KtT QUA HOi^T DQNG KINH DOANH
QUY2NAM2019
MlusoB02-DN/HN
DYT:VND
MS QDy2Nam2019 Quy2N&m2018 Lfiy Ke Nim 2019 UyKe Nam 2018
01
02
10
4.978.270.975.473 4336.660.843.660 9.073.099.075.173 7.664.753333.784
4.978.270.975.473 4.336.660.843.660 9.073.099.075.173 7.664.753.233.784^
11 4.644356.766.928 4351.076.716.904 8.315333347302 7358.712.154.690
20 333.914308345 85384.126.756 757365.127.671 406.041.079.094
21 90.210.385.363 104.260.896.734 136.804.208.321 167.861.224,014
22 16.463.909.677 14.058.324.705 27.136.063.489 28.276.965.200
23 7342.752.024 7.885.824.236 14,066.138391 15.324.476361
224.582.608.089 257.039.616.118 404.003.860.136 325.092.373.765
24 21.770.905.528 26347.319.444 42.794.553.782 45.413.586.329
25 288.829.980.151 162.012.529.022 425.287.784.160 284.700,588.236,
30 321.642.406.641 243.866.466.437 803.154.794.697 540.603337308
31 16.275.860.024 11.739.480.241 19.909.430.870 14.919.458.378
32 131.465.648.087 4.312.616.456 135.665.996.088 7.123.477.727
40 (115.189.788.063) 7.426.863.785 (115.756365318) 7.795380.651
50 206.452.618378 251.293330.222 68739W29.479 548.399317.759
51 74.513.244.710 46.384.042.272 136.300.472.263 119.722.330.323
(14.713.893312) 16.798.197.923 19.524.241.613 51.105.882.474
60 146.653.267380 188.111.090.027 531373315.603 377371304362
196.225.429.644 235.309.171.986 565.010.810.393 488.668.766.594'
(49.572.162.264) (47.198.081.960) (33.437.294.790) (111.097.461332)
Dumg Thi Ngoc Qu^
Ngirhi lap
Nguyen Van Bao
KI toan tnrorng
Le Manh Cuorng
Tong Giam ddc
NgdyZ£ thdng? nam2019
Thanh pho H6 CM Mnh
9TONdc<
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t6NG c6NG TY CP DJCH VV KY TBTOi^T DAiJ KHI V1|T NAMlIi) 5, S6 1-5 Duin, QuSn I, ThMi phd Hd Mmh
cao tii chinb Qu;^ 2Cho nam tM chM kit thiic ngay 31/12/2019
BAO CAo Lum CHDYIiN TIEN Tt HOP NHAtCho ky ho?it flOng tfr 01/01/2019 ain 30/6/2019
MIus6B03-DNBYTtVNi)
CHITIEU Tir 01/01/2019 Ti 01/01/2018
din 30/6/2019 din 30/6/2018
Lira cHUYiN nlN itr hoat bong kinh doanh
L^i nhu^ tnro'c thne 687.398.229.479 548.399.517.759
Dien chinh cho cAc khoan
- JChlu hao tM sin c6 djnh 229.671.398.025 284.684.627.852
- Cic khoan dn phong 94.297.424.933 25.403.343.232
- (LMyid chSnh i|ch t^ gii hoi doii chua thirc hi^ 2.090.316.549 (8.323.285.193)
- Lai tCr hoM dpng diu tir (516.313.116.261) ' (473.075.860.09Q
- Chiphflaivay 14.066.138.291 15.324.476.961.
- Cic khoin didu chinh khac 420.850.000 (1.232.866.667)
Lgi nhuin tor ho^t d$ng Idnh doanh tnrde thay ddi vonlira d$ng 511.631.241.016 391.179.953.848
- rang, giam cic khoan phii thu (202.940.133.902) ^ (299.563.214.222)
- Tang, giim hang tdn kho (142.892.602.061) 39.972.161.238
- Tang, giim cic khoin phii tri 2.260.919.811.571 319.260.318394-^
- Tang giim chi phi tii tnidc (14.310.646.397) (3.074.673.183)
- Tifin la vay dS tra (16.431.503.642) (18.679.490.163)
- Thue diu nh^ doanh nghi^ da n6p (90.989.275.445) • (35.512.366.158)
- Tiln chi khic tii hoM d^ng kinh doanh (59.359.448.052) (79.376.342.063)
Lvu chnyln tiln thnin tir hoat d$ng Idnh doanh 2.245.627.443.089 314.206.347.691
Lira chuyEn nfeN itr H04.T ©ong dAu xir
- Hen chi dl mua sam, xiy dyng tM sin cd dpih (157.234.545.888) (215.473.744.954)
- Tiin thu th thanh 1^, nhu(7ng ban tM sin c5 djnh 1.236.571.818 62.000.000
- Tiln chi cho vay, mua cic cong cu no cua don vi khic (1.434.765.338.305) (777.000.000.000)
Tiln thu h6i cho vay, bin 1^ cic c6ng cu ng cda donvj khic 628.148.015.503 371.227.784.575
- Ti6n diu la cho vay, co tdc vi Igi nhuin dugc chia 199.324.873.276 557.858.553.957
Liru chnyln tiln thnan tir ho^t d$ng dan tor (763.290.423.596) ■ (63.325.406.422)
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t6NG CONG TY CP PICH Vp KY TEXJ^T PAU KHI VlfiT NAMLiu 5, s6 1 -5 Le Duan, QuSn 1, Th^ phd H6 Chi Mmh
CHiTIEU
Liru CHUYEN TEEN TXT HOAT PONG xAl CHINH
- Tiin vay ngin h^n, dM ban uMn dirge
- Tiin chi tii ng g6c vay
- Cdttjclginhuandatricho chdsdhini
Lttn chuyin tien thuan tir hoat dgng tM chmh
Lini chuyin tiin thuan trong nam
Tiin va cac khoan tirong dirong tiin tin din nam
Anh hudng ciia thay dii gia hoi do^ quy doi ngoai t§
Tien va cac khoan tirong dirong tiin ton cuoi nam
cdo tM chmh Quy 2
Cho uSjn tM chfnh kit thuc ng^y 31/12/2019
Tiir 01/01/2019
den 30/6/2019
7.906.707.064.657
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din 30/6/2018
200.383.543.149
(74.912.015.072) '
(22.409.470.988)
103.062.057.089
1.585.399.076.582
6.310.817.196.759
10.490.791.316
30.340.277.546
(208.667.271.789)
(258.362.479.999)
(436.689.474.242)
(185.808.53X973)
5.761.373.378.462
18.822.255.951
5.594.387.10L440
Dinmg Thi Ng9c Qn;^Ngiririilp
NguySn Van BioKe toan tnr&ng
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tiidng 7 nam 2019
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Cong ty TNHH MTV Djch vu Ca khi H^g So 31, Ducmg 3 0/4, Phuong 9,hhi PTSC thanh pho Vting Tan
Cong ty TNHH MTV Khach sm Dau khf So 9-11 Ho^g Difu, Phuong 1,
PTSC th^ ph6 Vtog Tau
100,00 100,00
100,00 100,00
Cong ty CP Dich vu Lip dat, Van va So 65 A, E)ucmg 3 0/04, Phucmg ^ ^^-Bao duong Cong trinh Dau khi bien PTSC Thing Nhat, thaoh Pho Vung Tau
Cong ty CP Dich vu Dau khi Qumg Ngai L6 4H Elucmg Ton D6c Thing,PTSC thanh pho Quang Ngai
Cong ty CP Cang Dich vu Dau khi Tong Xa Nghi Son, huyen Tmh Gia, tinhhgp PTSC Thanh Hoa Thanh Hoa
95,19 95,T.9
54,69 54,69
TONG CONG TY C6 PHAN DICH YTJ KY THDAT DAU KHI YEgT NAMThuyit minh B^o c^o tai chinh hcip nhit Qu;^ 2Cho nSm tM chinh kit thiQc ng^y 31 th^g 12 2019
TH6NG tin KHAI QUAT MAUB09.DN/HN
1. Bac diem boat dong cua Tong cong ty:
1. Hmh tfauc so* hun von:
T6ng cong ty C6 phin Dich vu Ky thuat Dau khi Viet Nam (gpi tit la "Tdng cong ty") la Cong ty c6 phin, dcm'vi thaoh vien cua Tap do^ Dau khi Qu6c gia Viet Nam, dugrc thanh lap theo Giiy ph6p dang ky kinh doanh so0103015198 cua Sd Ki ho^h Dau tu Thanh pho Ha Npi cap ngay 29 thing 12 nam 2006, Giay phep dang kykinh doanh thay doi ISn 1, ngay 12 thing 3 nim 2007, Giay phep dang ky kinh doanh thay doi Ian 10 ngay 20thing 02 nam 2019 so 0100150577 do Sd Ke hoach va Dau tu Thanh pho Ho Chi Minh cap. C6 phieu cua Tongcong ty duqrc niem yit chinh thdc tai Sd Giao dich Chung khoin Hi Npi vao ngay 20 thing 09 nim 2007 vdiMi chdng khoin la PVS. Tip doan Dau khf Viet Nam la c6 dong chinh va la Cong ty m? cua Tong cong ty.
2. Lmb VTC kinh doanh:
Kinh doanh dich vu ky thuat dau khi; Quan 1;^, kinh doanh, khai thac cac tau dich vu ky thuat dau khi; Dich vu
can cu Cang; Dich vu cung ling tau bien, dich vu kiem d^ va giao nhan van chuydn hang hoa; Quan ly kinhdoanh, sd huu, van hanh va khai thic cac tau chiia dau tho (FSO), tiu chua va xd dau tho (FPSO); Quan ly, tochiic thuc hien cac du an trong Imh vuc diu khi, cong nghiep; Gia cong, lap rap, che tao cic ciu kien, thiet bidau khi; Che t^ va lap dat cac lorn be chiia xang diu, khi hoa long va cac lod dudng ong dan din, din khi; Suachua tau bien va cac cong trinh dau khi bien; Dich vu khao sat dia vat 1;^, dia chat cong trinh, dich vu ISn, khaosat cong trinh ngim (bSng thiet bi ROV) phuc vu cong tac tim Idem, tham do, khai thac diu khi va cac congtrinh cong nghiep, dan dimg; Bao duong, sda chda, dong mdi, ho^ cai cac phuong tien ndi; Xuat nh|p khiuthiet bi va vat tu diu khi; San xuat, cung cap vat tu thidt bi diu khi; Cung cip lao d$ng chuyen nganh diu khi;Dich vu v|n hanh va bao duong cac cong trinh khai thac diu khi; Kinh doanh khach s^ nha cr, van phong 1^viec va dich v\i sinh hoat diu khi; Kinh doanh cac san phim diu khi; Djch vu dai ly tau bien va moi gidi hanghii; Dich vu thue tau, moi gidi tau bien, lai dat tau biin va cuu ho; Skn xuat, mua bdh cac s§n pham diu khf^ph^ dam va hoa chat phuc vu nong nghiep (trd hoa chit Nha nude cam),...
3. Chu ky san xuat, kinh doanh thong thutmg
Chu ky sm xuat, kinh doanh thong thudng ciia Tong cong ty dugc thuc hien trong thdi gian khong qua 12thang.
XL Can true doanh nghiep
I. Danh sach cac Cong ty con quan trong dxnfc hop nhat:
T'1- A.U- T^lequyenTen cong ty Diachi V ^ bieuquySt
Cong ty TNHH MTV Dich vu Khao sat va So 9-11 Hoang Dieu, Phuong 1, i oo 00 100 00Cong trinh ngim PTSC thanh ph6 Yung Tau ' '
t6nG CONG TY C6 PHAN DICH VU KY THUAT DIu KBtt VIET NAMThuy^t minh Bdo tM cfainh hcfp nhit Qu;^ 2Oho nSm tai chioh kit thUc ngiy 31 th^g 12 n5iii 2019
Cong ty c6 phin Cang Dich vu Dau khfDinh Vu
KCN Dinh Vu - P. Dong Hai n,lhanh pho Hai Phong
51,00 51,-00
Cong ty Co phan Dich vu Khai thic Dau khiPTSC
Ting 6, Toa nhi PetroVietnam,s6 8 Hoang Didu, Phuong 1, TP.Vung Tau
51,00 51,00
Cong ty C6 phin Cang Dich vu Diu khiTing hop Phu My
KCN Phu My 1, huyfn TSnThanh, tinhBaR|a-Vung Tau
59,61 59,61
Cong ty TNHH Khio sit Dia vat ly PTSCCGGV
So 8 Hoikng Difu, Phuong 1, thinhpho Vung Tiu .
51,00 51,00
Cong ty Co phin Dich vp Bio ve An ninhDiukhf Vi^tNam
Ting G3, Khu B4 Kim Lidn,Phuong Kim LiSn, D6ngDa,HN
51,00 51,00
Cong ty Co phan Diu tu Dau khi Sao Mai -Bin Dinh
65 A3 duong 30/4, Phuimg ThingNhit, TP. ViingTau 51,00 51,00
Cong ty TNHH MTV Djch vu Ky thuit DiukhiLabuan
Malaysia 100,00 100,00
2. Danh sach cac Cong ty lien doanh, lien kit quan trong dirge phan anh trong Bao cao tai chinh hopnhat theo phirong phap von chu s& huu:
Congty Dia dilm TJr If sd hiiuT^r If quyfnbidu quyft'
Cong ty Lien doanh R6ng Doi MV12 Sings^ore 33,00 % 33,00 %
Cong ty Lien doanh PTSC South East Asia Pte Ltd Singapore 51,00% 50,00%
Cong ty Lien doanh PTSC Asia Pacific Pte Ltd Singapore 51,00% 50,00%
Cong ty Li6n doanh Malaysia Vietnam Oflfehore Terminal
Limited49,00 % 50,00 %
Cong ty Lien doanh Vietnam Oflfehore Floating Terminal , , ,
(R«by)Limtel60,00 % 50,00 %
Cong ty C6 phan Ch^ Gi^ khoan Diu khf Vift Nam 28,75% 28,75%
m. K5^ b§ toan, don vi tien tf d^ng trong ke toan: •
1. Cor s& lap Bao cao tu chinh.
Bio cio tii chinh hgrp nhat kern theo dupe trinh bay Dong Vift Nam (VND), theo nguydn tic gii goc vi phuhop vdi cac Chuin m^rc ke toin Viet Nam, Che dp ke toan doanh n^fp va cac QiQr ̂ nh hi$n hanh khdc vi ki
)/
ioK
toantpi Viet Nam.
2, Ky ki toin
Nam tai chinh ciia Tong cong ty bit diu tii ngay 01 th^g 01 vi kit thuc ngay 31 thing 12.
Kjr ki todn qu;^ bat dau tCr ngay 01 ciia thing diu ti6n cua qu^ va kit thijc vao ngiy cuoi cua m6i qu^ trong-nam tai chinh.
TONG CONG TY C6 PHAN DICH VU KY TBrtJAT D AU KHI VlfiT NAMThuy^t mmh tai chinh hop nhlt 2Choii^taic}ilDhketthticngay31 th^g 12 2019
IV. Tom tat cac chinh sach ke toan chu yen:
1. iTdc tinh ke todn
Viec lap Bio cao tai chinli tuan thu theo cic Chuin muc ke toan Viet Nam, Che d5 ke toan doanh nghiep va cacQuy dinh hien hanh khac ve ke toan tm Viet Nam yen ciu Ban Tong Giim d6c phai c6 nhimg hoc tinh va giidinh inh huong dSn s6 lieu bio cio ve cong ng, tai sin vi viec trinh bay cic khoan cong ng vi tai san tiem tangtai ngay lap Bio cio tai chinh ciing nhu cic s6 lieu bio cio ve doanh thu va chi phi trong suot ky bio cio. Ketqua hogt dgng kinh doanh thgc tS c6 the khic voi cic udc tfnh^ gia dinh dM ra.
2. Ccf hop nhat Bio cio tai chinh
Bio cio tai chinh hop nhat bao gom Bio cio tai chinh cua Cong ty me va Bio cio tai chinh cua cic Cong ty doCong ty me Idem soit dugc l^-p cho ky hoat dgng trong nam tai chinh ket thdc ngiy 31 thing 12 hang nam Viec-kiem soit nay d^t dugc khi Cong ty mg c6 kha nang Idem soit cac chinh sich tai chinh va hoat dgng cua cicC6ng ty nhin diu tu nhSmi thu dugc Igi ich ti!r hoat d^ng cua cic Cong ty niy.
Ket qua hoat dong kinh doanh cia cic Cong ty con dugc mua lai hoac ban di trong nam dugc trinh bay trongbio cio ket qui hoat d6ng kinh doanh hgp nhit tu ngay mua hoac cho den ngay ban khoan diu tu d C6ng ty condo. ' ONQ'
CO.Trong trubng hgp can thi^ Bio cao tai chinh cua cic Cong ty con dugc dieu chinh de cic chinh sich ke toindugc ap dung t^ Cong ty mg va cic Cong ty con la giong nhau.
Tit ca cic nghigp vp va s6 du gitia cic C6ng ty con trong T6ng cong ty dugc loai bo khi hgp nhit Bio cio tii ^chinh
Lgi ich ctia c6 dong khong Idem soit trong tai san thuib cua Cong ty con hgp nhat dugc xic dinh la mot chi tieurieng biet tach khoi phan von chi so huu cua c6 d6ng cua Cong ty mg. Lgi ich cua c6 dong khdng Idem soit baog6m gii tri cac lgi ich cua c6 d6ng khdng Idem soit tai ngay hgp nhit kinh doanh ban diu vi phah lgi ich cua c6d6ng khong ki^ soit trong su bien dgng cia t6ng v6n chu so hiru ke tu ngay hgp nhat kinh doanh. Cac khoan'16 phit sinh t^ c6ng ty con phai dugc phan bo tuong ung voi phan so hun ciia c6 d5ng khong kiem soit, ke citruong hgp so 16 d6 Ion hon phan s6 huu cia c6 dong khong Idem soit trong tai san thuan ctia Cong ty con.
3. Cong cu tai chmh
Ghi nhgn beat ddu
Tai san tai chinh: Tai ngay ghi nhan ban diu, tai san tai chinh dugc ghi nh^ theo gii g6c c6ng cic chi phi giaodich CO lien quan trpc tiep den viec mua sim tii san tai chinh d6. Tai san tii chiTih ciia T6ng cong ty bao gom'ti^ cic khoin tuong duong tien, cic khoan phai thu khich hang va phai thu khic, cic khoan cho vay, diu tung^ han va dai han khic.
C6ng ng tai chinh: Tai ngay ghi nh^ ban dau, cong ng tai chinh dugc ̂ nhan theo gii g6c tru di cic chi phigiao dich c6 lien quan true tiep den viec phit hanh cong ng tai chinh do. Cong ng tii chinh cia T6ng cong tybao gom cic khoan phii tri nguoi ban vi phii tri khic, cic khoan ng, cic khoin vay vi chi phi phii tri.
Ddnh gid lgi sou ghi nhgn beat
Hien tai, chua c6 quy dinh ve dinh gii lai cong cu tai chinh sau ghi nhan ban diu,
4. Cac loai ty gia hoi doai ap dung trong ke toan
Cic nghiep vu ke toin phit sinh bbag ngoai te dugc hach toan theo huong din tai Thong tu s6 200/2014/TT-BTC ngiy 22 thing 12 nSm 2014 vi Th6ng tu s6 53/2016/TT-BTC ngiy 21 thing 03 nam 2016 ciia Bg Tiichinh. Theo do, cic nghiep vu phit sinh bSng ngoai t^ dugc chuyen doi theo tj^ gii tm ngiy phit sinh nghiep vuvi chenh lech ty gii phit sinh dugc ghi nh|n vie ket qui hoat d6ng kinh doanh.
S6 du cic khoin muc tien te c6 goc ngom te tm thoi diem lap Bio cio tii chinh dugc gii vi xu ly nhusau:
t6ng c6ng ty c6 phAn djch vy ky thuAt dAu khi vi|:t namTliuy& minh cio tad chinli hop nhlt Qu^ 2ChonamtuchinhkStthucngay31 th^g 12 nam 2019
Chenh lech ty gia phat sinh tir viec drnah gia lai cac kho^ muc tien te dugc phan lorn la tai san dugc thgc hi$ntiieo gia mua ngoai te cfia NgSn hang TMCP Ngo^ thiiong Viet nam.
Chenh lech t} gia ph^ sinh tir viec danh gia lai cac kho^ muc tien te dugc phan lorn la ng phai tra dugc th\rchien theo ty gia ngom te cua Ngan hang TMCP Ngoai Ihuong Viet nam.
Khcm chenh l&h ty gia hoi doai do vi& d^ ̂a lai so du cuoi ky sau khi bh trir chenh l^h tang va chenh lechgimn, so chenh l&h con lai dugc ghi nhan vao ket qua hoat dgng kinh doanh trong kj^.
5. Ti£n mat va cac kho&n tvong diromg tien
Tien mat va cac khom tuong duong tien mSt bao gdm ti^ m^ tai quy, cac kho^ ky cugc, ky quy, cdc khoSndiu tu ngan ban ho^ ckc khoan diu tu c6 kha nang thanh kho^ cao, dl d^g chuyen doi th^ ti^ va it c6 ruiro lien quan dfe viec bien dgng gii tri.
6. Cac khoan dau tir tm chinh:
Chung khoan kinh doanh
Chimg khomi kinh doanh la cac Idioaa chimg kho^ dugc Tong c6ng ty nam giu* voi muc dich kinh doanh. 7^Chfeg kho^ kinh doanh dugc ghi nhan bat dau tir ngay Tong cong ty c6 quyen so hthi yk dugc dph gia triban dau theo gia tri hgp ly cua ckc khoan thanh toan tai thai diem giao djch phat sinh cpng c^ chi phi lien quan i KY'd^ giao djch mua chitog kho^ kinh doanh. U
Tai c^ ky kl toto ti^ theo, c^ khom diu tu chung khoan dugc xic dinh theo gia goc trix cac kho^ gi^m giachung khoan kinh doanh.
Ehr phong gito gii chung khoin kinh doanh dugc trich lap theo cac Quy dinh ke tokn hien hanh
Cac khoan dau tir nim giur den ngay dao han
Ckc khoan dau tu nam giix den ngay dio han bao gom cac khoan dau tu ma Tong cong ty c6 y djnh va kha nanggiu* den ngay dao ham. Ckc khoan dau tu nSm gilir den ngay dao h?n bao g6m: cac khoan ti6n gui ngan hang c6ky han (bao gom ca cac loai tin phiSu, ky phiSu), trii phieu, c6 phiSu uu dai ben phit hanh bat bugc phai mua laitai mgt thcri di4m nhat dinh trong tucmg lai va cac khoan cho vay nim giu: d^ ngay dao ban v6i muc dich thu laihang ky va cac khoan d^ tu nam giu din ngay dao han khac.
Cac khoan diu tu nam giti den ngay dio hpn dirge ̂ nh§n bit dau tir ngay mua va dugc xic djnh gia tri bandau tiieo gia mua va cic chi phi lien quan den giao dich mua cac khoan dau tu. Thu nhip lai tit cic khoan dau tunim giu: dSn ngay dio hrm sau ngay mua dugc ghi nham tren Bio cio k^ qua hoat dong kinh doanh tren ca s6d\r thu. Lai 4rgchu6ngtruac khi Tong cong ty nim giu dugc ̂ giamtru vao gii goc tai thai diem mua.
Cic khoan dau tu nam giu den ngay dio h^ dugc xic djnh theo gii goc trit di d^ phong phai thu kho doi. Duphong phai thu kho doi ctia cic khoan dau tu nim giir den ngay dio ham dugc trfch lap theo cic Quy djnh k^toan hi^ hinh.
Diu tir tai chinli dai han
Diu tu tii chfnh dai h^ bao g6m cac khoan diu tu vao Cong ty con, dau tu vao cic Cong ty lien doanh, liin ketva cic khoan diu tu dii h^ khic dugc h^ch toin Iheo gii goc bao gom cic chi phi lien quan true tiip den khoan.diu tu. Tm cic ky ke toan tiep theo, cic khoan diu tu dugc xic dinh theo nguyin tic gii goc tru cic khoan giimgii diu tu.
Dau tir vao Cong ty con
Cong ty con la Cong ty ma Cong ty m^ giu* c6 phin chi ph6i (tren 50% ) cting nhu quy^ bieu quyet tuong lingvi C6ng ty me c6 quy^n chi phdi cic chfnh sich tai chfnh vi hoat dgng cua doanh nghiep nham thu dugc Igi fchkinh te tir cic ho^ dgng cia doanh n^^ do.
10
.TH
t6nG CONG TY c6 PHAn DICH VU KY THUAT dAu Kjad VIET NAMThuyet miTih Bio cio til chinli h<?p nhit Qu^ 2Cho nam tai cliiiih kilt thiic ngiy 31 Ihing 12 nim 2019l^aa tir vao Cdng ty lien doanh
Cac khoan gop von lien doanh la thoa thuan tren ca so ky k^ h(7p d6ng ma theo do Cong ty m? va cac ben thamgia thirc hien hoat dpng kinh t6 tr6n ca scr d6ng kilm soat Ca scr dong ki6m soat dir(?c hi6u la vi^ dua ra cacquySt dinh mang tinh chi^ luac li&i quan den cac ciunh sach hoat dpng va tai chfnh cda dan vi lidn doanh phaiCO sir d6ng thuin cua cac ben dong ki^ soat
Cac thoa thuan g6p von lien doanh lien quan d6n vi^ thanh lap m^t ca sa kinh doanh dgc lap trong do c6 cacben tham gia g6p von lien doanh dugfc goi la ca sa kinh doanh d6ng kiSm soat Cong ty me lap bao cao \h cic^khoan Igi ich trong cac ca sd kmh doanh ddng kiem soat theo phucmg phap v6n chu sd hihi. Theo do, cac khoangop von lien doanh dugc trinh bay trong bang can doi ki toan hap nhat theo gia goc dirge dieu chinh theo nhimgthay doi trong phin von gop ciia Cong ty me vao phin tai san thuin cda Cong ty lien doanh sau ngay gop vonvao Cong ty li^n doanh.
Bau tir vko Cdng ty lien kit
Cong ty lien kit la Cong ty ma Cong ty me nim giir true tiep tir 20% den dudi 50% v6n chu sd hiiu cung nhu.quyin bieu quyet tuang ung va c6 anh hudng dang kl nhimg khong phai la Cdng ty con cua Cdng ty me. Anhhirdng dang thi hi^ d quyIn tham gia vao vi^c dua ra cac quyet dinh ve chinh sach tai chinh va hoat dgng .N ,cua ben Tihan dau tu nhung khdng c6 anh hudng ve m|Lt kiem soat ho^ dong kiem soat nhmig chinh sach nay. •
Kit qua hoat dong kinh doanh, tai san va cdng ng cua cac Cdng ty lien kit dugc hgp nhat trong Bao cao taichinh theo phuang phap von chu sd hCru. Cac khoan gop von lidn kit dugc trinh bay trong Bang can doi ke toan 3theo gia glc dugc dilu nhmh theo nhung thay doi trong phan v6n gdp cua Tdng cdng ty vio phin tai san thuIncua Cdng ty lidn kit sau ngay mua khoan diu tu. Cic khoin lo cua Cdng ty lien kit vugt qua khoan gop von cua-Tdng cdng ty tm Cdng ty lien kit do (bao gdm bat kl cac khoan gdp von dai ham ma ve Ihuc chit tao thanh diutu thuan cua Tong cdng ty tm Cdng ty lien kit do) khdng dugc ghi nhan.
Bau tu tsa chinh dm han khac
Cac kho^ dau tu dm han kh^ bao gdm cac kho^ din tu va co philu vdi ty le sd huu i±6 han 20% vdn dieu Idcua Cdng ty nham diu tu, c^ khom cho vay va diu tu dai kh^ khac dugc hach tomi theo gia goc bao gom cacchi phi lien quan true tilp din khoan diu tu. Tm cac Ity kl toin tilp theo, cac khoan dau tu dugc xac dinh theonguyen gia trilr cac khoka giam gia dau tu.
Bu phong giam gia cdc khoan dau tu tai chinh dm hmi
Du phong giam gii. cac khoan diu tu tii chinh dM han dugc l§p khi von gdp thuc te ciia cac ben tai Cdng ty con,Cdng ty lien doanh va lien kit va cac Cdng ty nhgn diu tu dai h^n khac Idn hon von chd sd hthi thgc c6 tm ngaykit thw nien dp kl to^. Can cu de trich lap du phong la theo quy djnh tai Thdng tu So 228/2009/i 1 -BTC doBd TM chinh ban harih ngty 07 th^g 12 riam 2009 va Thdng tu so 89/2013/I'l -BTC do Bp Tm chinh ban hanhngay 28 th^g 6 nam 2013.
7. Ngphaithu
Ng phai thu la so tien c6 thI thu hoi cda khach hamg hoac cac doi tugng khac. Ng phai thu dugc trinh bay theogii tri ghi sd tiir di cac kho^ du phong phai thu khd doi.
D\r phong phai thu khd doi dugc trich 1^ cho nhung khoan ng phm thu da qua han thanh toan tir smi thmg trdlen ho^c c^ kho^ ng phm thu ma ngudi ng khd cd kha nang thanh to^ do hi thanh ty, pha san hay cac khdkhan tuong tg. Trich lap du phong dugc thuc hira can cu theo quy djnh t^i Thdng tu so 228/2009/TT-BTC do'Bd Tm chinh ban hknh ngky 7 th^g 12 nam 2009 va Thdng tu so 89/2013/TT-BTC do Bd Tm chinh ban hmihngay 28 thang 06 nam 2013.
8. H^ng ton kho
Hang ton kho dugc xac dmh tren ca sd gia thip han giira gia goc va gia trj thuin cd thI thuc hien dugc. Gia gdchang ton kho bao gom chi phi nguydn vgt lieu true tilp, chi phi lao dpng true tilp va chi phi dich vu mua ngoai,de cd dugc hang tdn kho d dja dilm yk trang thm hign tai. Gia gdc ciia hang tdn kho dugc xic dinh theo phuong.
TONG CONG TY CO PHAN DICH VP KY THUAT DAU KHI VIET NAMThuy^ miDh Bdo lAi chiDh hap nhit Qu;^ 2Chon^t^cbtQhk6tth11cng^y31 Ih^g 12iiain2019phap binh quan gia quyeiL Gia tri Ihu^ c6 Ihe thuc hien diigc dugrc xic dinh bang giab^ hoc tinh trir cac chiphi ih ho^ 1h^ cung chi phi tidp thi, b^ himg va ph^ phoi ph^ sinh.
Dh ph6ng giam gia h^g t5n kho dugc lap cho hkng t6n kho l5i thai, h6ng, k6m phim chit va khi gi& ̂ s5 cuahfltig ton kho cao hon gia tii thuin c6 thi tiiuc hien dirge tai ng^y ket thuc nien dd ke to^.
9. Tai san co d|nh hum hinh va khau hao
Tm sin co dhih hfru hinh diigc trinh bay theo nguy6n gia trCr gia tri hao mon luy ki. Nguyen gii tai san c6 djnhhmi hinh bao gom gia mua va toan bg cdc chi phi khic lien quan trpc tiep din vi6c diia tii san vao trang thii sans^g si d\ing.
D6i v6i tai sm CO dinh hinh thioh do dau tir xay dgng co ban Iheo phuong thiic giao thiu hoic tg xiy dung vasan xuit, nguyen gja li gia quyet to^n cong trinh xay dgng theo Quy che qum I;^ dau tu va xiy dung hi^ hinh,cic chi phi khic cd lien quan true tiep va le phi trudc b^ (neu c6). Truong hgp du in da hoan thanh va dua vaosix dung nhung quy^ toan chua dugc phe duyet, nguyen gia tai san co dinh dugc ̂ nhan theo gia t^ tinh trencor sd chi phi thuc te da bo ra dl co dugc tai san c6 dinh. Nguyen gii tarn tmh se dugc diSu chinh theo gii quyet ^toan dugc cac cap c6 tham quy6n phe duyet
Tai san co dinh huu hinh Sage khau hao theo quy dinh t^i Thong tu so 45/2013/TT-BTC ngay 25/04/2013 cua^ TWBp Tai chinh, khau hao tinh theo phuong phip duong thing dua tren thai gian hihi dung uoc tinh. Ty le khauhao hang nam cu die nhu sau:
So nam
Nha ciia, v§.t kidn true 03-45
cang, b^n cang ' 10-40
May m6c, thi^ bj 03-20
Phuong tife vm tai 06-10
Thi6t b] quan 1;^ 03-10
Taisanldiac 04-14
10. Tai san co dinh vo hinh va khan hao
Tai san co djnh v6 hinh the hien gii trj quySn su d\mg dat va cic phan mem quan ly khic va dugc trinh bay theo^nguyen gia trir gii tri hao mon luy ke. Quyen str dung dit dugc phan bo theo phuong phap duong thing dga tr6nthai gian su dung 16 dat va phan mem quan ly dugc khau hao trong thai gian 3 nam.
11. Chi phi xay drag co ban dd dang
Cic tai sin dang trong qui trinh xiy dung phuc vy myc dich sin xuat, cho thu6, quin 1;^ ho^ cho cic myc dichkhic dugc ghi nh^ theo gia g6c. Chi phi nay bao g6m cic chi phi can thi6t dS hinh thanh tai sin bao gom chiphi xay lip, thiet bj, chi phi khic va chi phi lai vay c6 lien quan phh hgp vori chinh sich k6 toin cua Tong congty. Cic chi phi nay se dugc chuyin sang nguyen gii tai sin co dpih theo gii tarn tinh (neu chua co quylt toandugc phe duyet) khi cic tai sin dugc ban giao dua vao sir dung.
Theo quy dinh v6 quin ly dau tu va xay dung cua Nha nudrc, tuy theo phan cap quan ly, gii tri quylt toan cacc6ng trinh xay dyng ca ban hoan thanh cin dugc cac co quan c6 thim quy6n ph6 duy§t Do d6, gii tr} cuoi cimgcua cac cong trinh xiy dung co bin c6 thi thay d6i va phu thuoc vao quylt toin dugc ph6 duyft bdi cap c6 thamquyen.
12. Bat dong san diu tir:
Bat d6ng sin dIu tu bao g6m co s6 hy tang do Tong cong ty nim giti nhim myc dich thu Igi tir vi^ cho thuiho^ chdr tang gii dugc trinh bay theo nguyen gia trir gii tri hao mon luy ke. Nguyen gii cua bat dgng sin dau tudugc mua bao g6m gii mua va cic chi phi lien quan true tiep nhu phi djch vy tu van \h phip luat liin quan, thue
12 hW--
t6NG CONG TYCdPHANDICHVVKlfTHUiTDAUKHf VIET NAM iThuyetminhBiocio tMcfainhhgpiihitQin^2 |ChonSmtaichinhkkthi^ngaySl th^g 12n^2019 |trade ba va chi phi giao dich lien quan khac. Nguyen gia bat dong Sku tu tg xay dimg la gia tri quyet toamcong trinh ho^ cac chi phi lien quan trac tiep cua bit d6ng ska dau tuf.
Bit dpng san diu tu dirgrc khau hao theo phuong ph^ dirdng thang trong su6t thai gian oho thue.
13. Chi phi tra tnrdc ngin va dM h^:
Chi phi tri trade bao gom eae ehi phi thue te da phit sinh nhung ed lien quan den ket qua hoat dpng san xuitkinh doanh eda mpt ho^ nhieu ky ke toan. Chi phi tra trade bao gom quyen sijr dung dat, tdin thue dat, tien diuevan phong, ehi phi thiet bi sda ehua, va eae khoin ehi phi tra trade dai h^ khae. Quyen sir dung dit dugre phanbd Ifaeo thai gian su dung eua 16 dit
Chi phi tri trade dai han g6m tiSn thue gom tien thue van phong Co quan T5ng eong ty trong thdi han 50 nam,tiin thud dat tsd Gang Dinh Vu trong 40 nam, tien giai phdng mp bing tpi Gang San Tra vdi thdi gian phin b6la 42 riam va eae khoin ehi phi tra trade dai hm khae. Tong eong ty phan b6 khoan tidn thud niy vio ket quihoat ddng kinh doanh hep nhit theo thdi gian thud vi didn tieh sir dung hing nam.
Gae ehi phi tra trade khae bao gom eae eong ep dyng eu duge eoi la ed khi nang dem 1^ Igi feh kinh te trongtuang lai eho Tong eong ty vdi thdi han tu mot nam trd Idn. Gae khoan ehi phi tra trade khae duge phan b6 vao ■
ket qua ho^ dong kinh doanh hgp nhit theo phuong phap dudng thang theo thdi gian su dung thue td. |
14. Ng phai tra
Gae khoan ng phai tra duge Tong eong ty theo doi ehi tiet theo han phai tri, doi tugng phai tra, load nguyen /1. td phai tra vi eae yeu to khae theo nhu eau quan ly eua Tong eong ty. Gae khoan phai tra phan anh phai tra *\ingudi ban, phai tra n^i bg, phai tra khae duge thue him theo nguydn tie: ^
Ng phai tra ngudi ban phan anh eae khoan ng phai tra eua Tdng eong ty eho ngudi ban lien quan den vim muavat tu, hang hda, mua dieh vu, tai san eo djnh, bat dong san dau tu, eae khoan diu tu tai ehinh theo hgp dong
kinh td da ket Tai thdi diem la^p Bao eao tii ehinh, Tong edng ty thue hien danh gia lad eae khoan ng phai tra.ngudi bin c6 goe ngoai td theo quy dinh.
Khi lap Bao eao tai ehinh, ke toan can eu k>^ h^ eon Id eua eae khoan phai tra de phan loai la dai h^n ho^engin h^ theo quy dinh.
15. Chi phi di vay va von hoa cac khoan chi phi di vay
Gae khoan vay eua Tong eong ty duge ghi nh§n va theo d5i theo timg d6i tugng gan lien vdi mpe dieh su dungeua tung khoan vay, ky han phai tra va loai nguyen td vay. Khi lap Bao eao tai ehinh, so du eae tai khoan vay.b^g ngo^ td duge danh gia Id ehdnh Ideh ty gia theo quy d|nh.
Ghi phi di vay lien quan true tiep den vige mua, dau tu xay dung tai san ed dinh eho nam td ehmh trade khiduge dua vao su dung hoae kinh doanh duge eong vko nguydn gia td sdi (duge v6n hoa); ehi phi di vay phatsinh sau khi td sdi da dira vk) si^ dyng, kinh doanh duge ghi nhdi vao ehi phi trong k^". Tat ea eae ehi phi Idvay khae duge ghi nhdn vk> ket qua hoat d6ng kinh doanh hgp nhit khi phat sinh.
16. Chi phi phd tra
Ghi phi phd tra phdi dih em khodi phd tra eho hdig hda, dieh vu da nhan duge tir ngudi ban hoae da eung capeho ngudi mua trong ky bao oko nhung thge te ehua ehi tra do ehua ed hda don hoae ehua dii hd so, td lieu ketodi. Viee ghi nhan ehi phi phai tra duge xae dinh tren ea sd da xae djnh duge gia tri se phd tra va xae dinh rdthdi dilm phd thanh todL
Viee ̂ nh§n eae khodi phd tra vao ehi phi sdi xuat kinh doanh trong ky duge thue hien theo nguyen tie phuhgp giua doanh thu va ehi phi phat sinh trong ky.
17. Dur phong phd tr^
Gae khodi dg phdng phd tra duge ghi nhfa khi Tong eong ty ed nghia vu ng hien tai do ket qua tu mgt su kiendS xay ra, wk Tdng e6ng ty ed kha ndig phd thanh todi nghia vu nay. Gia trj duge ̂ nhdi oira. m6t khodi du
13
TONG CONG TY C6 PHAN DJCH W KY THU^T dAU KErf VIET NAMThuy^t TTiinh Bio cio tii chinh nhit Qir^ 2Cho tm chinh kk thtic ngay 31 Ih^g 12 nSm 2019ph6ng phai tri la gii tri dugc uac tmh hgrp ly, dich vu c6 the chira ph& sinh va chua xac dinh r5 thdi di&m phaithflnh tO^.
D\r phong phai tra dugc ghi nhan khi th6a man cac dieu kien sau:
o T6ng cong ty c6 ngfaia vu ng hientmdoketquitijrmot sukiendaxayra.
o Su giam sut vS nhung Igi fch kinh tB c6 th§ xay ra din dSn viec yen clu phai thanh tomi nghia vu ng.
o iToc tmh dang tin cay vh gia tri cua nghia vu do.
Truong hgp so du ph6ng phM tri can lap a kj' ke toan nay Ion hon so du phong phai tra dS l&p d kj^ ki toantnroc chua su dung h8t liii so chooh lech dugc ghi nh^n vao chi phi san xuit kinh doanh cua kS toin d6.Trudng hgp so du ph6ng phii tra can lap cf kj^ ke toan nay nho hon s5 du ph6ng phai tri da lip 6 ky kd toantruoc chua sir dyng het thi so chenh lech dugc hoan nhap ghi giam chi phi sin xuat kinh doanh cia ke toando.
18. Doanh thu chira thm hien
Doanh thu chua thuc hien phin inh doanh thu nhan truoc tir tien tri trudc cua khich hang cho mgt hoac nhieuky^ ke toin ve thue tii sin; lai nhan truoc khi cho vay v5n hojc mua cic cong cu ng; ch6nh lech giua gia banhang tra cham, tri gop theo cam ket voi gia ban tri tien ngay, doanh thu tuong ling voi gia tri hang hoa, dich vuhoac so phii chi^ khiu giam gia cho khich hang trong chuong trinh khich hang truyen thong,...
Doanh thu chua thuc hien dugc phan bo vao doanh thu san xuit kinh doanh trong ky theo phuong phip dudng» 31CHthing tuong ling vori s6 ky phan bo ho^c kh6i lugng dich vu da th\rc hien trong kj^. \
19. Vonchiis&hfru V
V6n chu scf hihi li phin tii sin thuin cia T6ng cong ty con 1^ thu6c sd htiu cia cic c6 d6ng. V6n chu so hirudugc phan anh theo cic nguom v6n gop cua chi scr huu, Igi nhuan tu boat dong kinh doanh, chenh lech dinh giilai tii sin.
V6n dau tu chu sd hihi cua Tong c6ng ty dugc ̂ nhan theo von gop thuc g6p cia chi sor hthi vi cic khoin b6"sung v6n chu so hitu tu cic quy 1hu6c von chu sd htiu. Von diu tu ciia chu sd hthi dugc T5ng cong ty hach toanva theo doi chi tiit theo tung nguon hinh thaTih von. Thing du c6 phan phin anh chenh Igch giiia gii phat hinhc5 phieu vi mSnh gii c6 phieu cua Tong c6ng ty.
Lgi chua phan ph5i cua Tong cong ty phin inh Igi nhuan sau thue TNDN cua T6ng c5ng ty tm ketoin hien hinh yh so du lgi nhuin chua phan ph6i cua cic ke toin trudc. Lgi nhuan chua phan phoi dugchach toan chi tiet kit qui kinh doanh cua tdng nam tii chinh. Khi ip dimg hoi to do thay doi chinh sich ke toanva diki chinh hdi t6 cua cac nam trudc din din phii diiu chinh so du dau nam cua phan lgi nhuan chua phanph6i thi vide didu chinh dugc thuc hien true tidp tren tii khoan lgi nhuan chua phan ph6i cua nam trudc c6 lienquan.
20. Doanh thu va thu nhap khac
Doanh thu ban hing va cung cap dich vu
Doanh thu bin hing dugc ̂ nhan khi ddng thdi thda man tit ci nam (5) dieu kign sau:
(a) Tong c6ng ty da chuydn giao phan Idn nii ro vi lgi I'ch gin lidn vdi quydn sd hthi sin phim ho^c hing hdacho ngudi mua.
(b) Ting cong ty khong c6n nam giu quydn quin ly hang hda nhu ngudi sd him hang hda hoac quydn kidmsoit hang hda,
(c) Doanh thu dugc xic dinh tuong doi chic chin.
(d) Tong cdng ty se thu dugc lgi ich kinh td tir giao dich ban hang.
(e) Xic djnh dugrc chi phi lidn quan ddn giao dich ban hing.
14
TONG CONG TY C6 PHAN DICH VD KY THIIAT DAU Kfid VIET NAMThuy& minh Bio cio tii chfnh hop nh& 2Chonamtaichinhketthicngiy 31 thing I2Dam2019 ^Doanh thu ve cung cap dich vii durgfc ghi nhan khi ket qui cua giao dich d6 dugc xic dinh m5t cich dang tin
c|y. Tnrong hofp giao dich v6 cung cip dich vii lien quan den nhieu ky thi doanh Ihu dugc ghi nh^ trong ky.theo k§t qui phin cong vi^ da hoin thanh td ngiy ket thuc ke toin cua ky do. Ket qua cua giao dich cungcap dich vii dugc xic djnh khi th6a min tit ci bon (4) dieu kd^n sau:
(a) Doanh thu dugc xic djnh tucmg doi chic chin.
(b) Co kha nang thu dugc Igi ich kinh te tu giao dich cung cip dich yu.
(c) Xic dinh dugc phan cong viec da hoan thanh td ngiy kit thuc ky ke toan; yk
(d) Xic djnh dugc chi phi phat sinh cho giao dich yk chi phi di hoan thanh giao dich cung cap dich vu.
Hup dong xay dung
Khi ket qua thuc hien hgp dong xiy dung c6 the Sage uoc tmh mgt each dang tin ciy, doanh Ihu yk chi phi lienquan den hgp d6ng dugc ghi nhan tucmg ung vdi phan cong viec da hoan thanh td ngay ket thuc ky hoat dgng
dugc dugc tinh bing ty 1§ giiia kh6i lugng c6ng viec thuc te hoan thanh va khoi lugng cong viec theo ke hoact;ho^c tinh blng t} le giua chi phi phdt sinh cua phan c6ng viec da hodi thanh td thai diim kit thuc hod dOngso vdi t6ng chi phi du todi cua hgp d6ngj ngod irtr trucmg hgp ciii phi n^y khong tucmg duang vdi phin khoi ^lugng xiy lip da hoan thdih. Khodi chi phi n^y c6 thS bao g6m cac chi phi phy them, cdc khodi boi thudmg va iSl;chi thudrng thyc hien hgp dong theo thda thu^ vdi khich hdig. jG c
Khi ket qua thuc hien hgp ddng xay dung khong the dugc uoc tinh mgt cdch dang tin cay, doanh thu chi &igc vy^ nhan tucmg ducmg vdi chi phi cda hgp d6ng da phd sinh ma viec dugc hoan tra la tuong doi chic chin. D&
Doanh thn hoat dong tai chinh ^• • ^ Tr
Doanh thu hod dgng td chfnh phan anh ckc khoan doanh thu phat sinh tilr tien lai, c6 tdrc va Igi nhudi dugc chia.cua doanh nghiip dugc ̂ nh§n khi thoa man dong thdi hai (2) dieu ki§n sau:
(a) Co kha nang thu dugc Igi ich kinh te tir giao dich do;
(b) Doanh thu dugc xdc dinh tucmg d6i chac chin.
Doanh thu tu ti6n ISi, c6 txrc yk Igi nhuan dugc chia dugc ghi nh|n tren ca sdr:
(a) Tien lai dugc ghi nhan tr&i ca s6 thdi gian va lai suit thuc te timg ky;
(b) Ti6n ban quyen dugc ghi nMn trdn ca sdr d6n tich phu hgp vdi hgp d6ng;
(c) 06 turc va Igi nhuan dugc chia dugc gjii nhan khi c6 ddng dugc quyin nhan c6 turc hojc cic ben tham giag6p v6n dugc quySn nhan Igi nhuan tir viec gop v6n.
Lai tiSn gui dugc ghi nhan tren ca s6 d6n tich, dugc xac dinh tren so du cac tai khoan tien gui va lai suit apdung. Lai tir cac khoan diu tu dugc ghi nh^ khi Tong cong ty c6 quyin nhan khoan lai.'
Thu nhap khac
Thu nhap khac phan anh cac khoan thu tu ckc hoat ddng xay ra khdng thudmg xuyen, ngoai ckc hoat ddng tao ra
doanh thu da neu dr trdn.
21. Cac khoan giam tru doanh thu
Ckc khoan giam tru doanh thu phan anh cac khoan dugc dieu chinh giam tru vao doanh thu ban hang, cung cipdich vu phat ginh trong ky bao gom: chiit khiu thuomg mgi, giam gia hang ban va hang ban bi tra lai. Viec diduchinh giam doanh thu dugc thyc hign nhu sau:
Khoan chidt khiu thuomg mai, giam gia hang ban, hang hoa bi tri lai phat sinh cimg k^ tieu thy san phim, hanghoa djch vy dugc dieu chinh giam doanh thu ciia ky phdt sinh;
Trudmg hgp sdn pham, hang hoa, dich vu da tidu thy tu cac ky truac, den ky sau mai phdt sinh chidt khiuthuang mai, giam gia hang ban hokc hang ban bi tra lai thi vide ghi giam doanh thu dugc thuc hien nhu sau:
15
TONG CONG TY CO PHAN DICH WJ KY THUAT DAU KHI VIET NAMThuyet minh B^o cdo cfainh hop nhat 2Cho nam tai chiph kit th6c ng^y 31 th^g 12 DSm 2019
o Tnidng hop chiet khau thuong m^d, ffsm gia h^g bm ho^ hhng hka bi tra phat sinh tmdc tiicridilm l£^ Bk) 03O im chmh cua ky tnrdc thi dugrc dieu chinh gikn doanh thu cua ky tnrob;
o Tnidng hop chi^ khiu thuong rn̂ i, gikn gia hmg ban hoac hkig bki bi tra M phat sinh sau thdi di^^Bao cao tax chinh cilia k>^ tnioc thi dugrc dieu chinh gikn doanh thu cua ky phit sinh.
22. Gia von h^g bin
Gria von hmg bin phan anh cac chi phf ciia ski phim, hang hoa, dich vp bki ra trong ky. Gia v6n hkig bki dugrcghi tihflTi trdn co sdr dugrc xac djnh mOt cdch ding tin c^y va tuong ling doanh thu cua ski pham, hkig hoa, dichvubkira trong ky.
Gia von hkig bki dugrc ghi nhki tren co so cic nghi^ vu kinh phat sinh c6 lien quan din ski phim, hkighoa, dich vu tuong ung bki ra trong fcyr. Ngok ra, vifc ̂ nhpn gii von hkig bki phai tuki thii nguyen th^itrong ctia kg tokL
23. Chi phi hoat dong tai chinh
Chi phf hok dpng tk chinh phki kih cac khoki chi phi ho|c cac khoki 16 lien quan d^n hok dgng dka tu taichinh, chi phi lai vay, chi phi g6p v6n lign doanh, lign ket, chi phi gia djch bki chiing khoki, d\r phong gikn giachung khoki kinh doanh, d\r phong ton thit dau tu wao don vi khdc, khoin 16 phat sinh khi bki ngok te, 16 ™chgnh lech ty gia hoi dok.
Chi phi hok dong dugc ̂ nhan vao kgt quki ski xuat, kinh doanh trong ky tuong ling voi gia tri phit sinh 1ho^giatriphkib6cuaky do.
24. Chi phi ban hang, chi phi qnan l;f doanh nghiep
Chi phi bki hkig phki kih cac chi phi th\rc tg phat sinh trong qua trinh bki ski phSm, hkig h6a, cung cSp dichvu, bao gom cic chi phi chho hkig, gidi thigu ski pham, qukig cao ski phim, hoa hong bki hkig,... trong kyciiaT6ngc6ngty.
25. Thue
Thue thu nhgp doanh nghi^ thg hien tdng gia trj cua s6 thug phai tri hign tai va s6 thug hoan Igi.
S6 thue phai tra hign tk dugc tfnh dgra trgn thu nhap chju thul trong nkn. Thu nhgp chiu thug khic vc5i Igrinfman thuSn dugrc trinh bay trgn Bio cio ket qui hok dgng kinh doanh vi tiiu nhgp chju thug khong bao g6mcic khoin thu nhap hay chi phi tfnh thue hogc dugrc khiu trtr trong cic nkn khic (bao g6m ci 16 mang sang, nguco) vi ngoii ra kh6ng bao gom cic chi tigu ldi6ng chju thug hojb kh6ng dugrc khiu trir.
Thug thu tihap hoki Ik dugrc tfnh trgn cac khoan chgnh Igch gitta gia trj ghi s6 va co s6 tinh thue thu nhap cuacac khoin muc tai sin hogc c6ng no trgn bio cao tai chinh vi dugc ghi nhki theo phuong ph^J Bing can doi kgtoan. Thue thu nhap hoin lai phai tri phii dugc ghi nhan cho tat ci cic khoin chgnh Igch tan thcri con tai sinthug thu nhap hoan Ik chi dugrc 0n nh^n khi chac chin co du Igri nhuki tfnh thug trong toong lai de khau trtr cickhoin chgnh Igch tam thoi.
Thug thu nhap hoan Ik dugrc xac dinh theo thue suit du tinh se ap dung cho nkn tai sin ducrc thu h6i hay ng-phii tri dugc ihmh toin. Thug thu nhap hoki Ik dugc kh oban vio Bio cio ket qui hok dong kinh doanh vichi k" vio von chu so hmi khi khoin thue do co lign quan dgn cac khoin muc dugc ghi thang vio von chu sohihL
Tii sin thug thu nhgp hoan Ik va thu^ thu nh|p hoan Ik phii tri dugc bu tru khi Tdng c6ng ty co quygn hgpph&p de bu trit gitra tii sin thug thu nhap hi& fiirili vdi thug thu nhgp hien hanh phii n6p va khi cic tii sin thuethu nh^ hoan Ik vi thug thu nhgp hoan Ik phii tra lign quan tdi thug thu nhgp doanh nghifp dugc quan ly boictmg mot CO quan thul vi Tong c6ng ty co dg dinh thanh toin tiiue thu nhip hien hanh trgn co so thuin.Vigc xac dinh thue thu nhgp cua Tong c6ng ty can cu vao cic quy dinh hira hanh ve thue. Tuy nhign, nhungquy niy thay d6i theo tung thoi ky vi viec xac dinh sau cing vg thue thu nhap doanh nghigp tuy thugc viok^ quikigm tra cia co quan thug co thkn quygn.
16 ^
TONG CONG TY C6 PHAN DICH VD KY THUAT DAU Kffl VIET NAMThuyet minh B^o do chinh hap nhdt Qu^ 2Cho nSm tm chinh ketthiic ngay 31 thang 12 nam 2019
Ck: lod thue khac dugc ap dung theo cic Quy djnh fai^ tai Vi§t Nam.
26. Cac ngiiyen tac va lap Bao cao tai chinh hop nhat
Tm cong ng va c6ng ng tiem tang cua Cong ty con dugc dinh theo gia tri hgp ly tai ngay mua Cong tycon. Bkt ky khoan phu troi nk) giua gia mua va t6ng gia tri hgp ly cua tai skn dugc mua dugc ghi nhan la Igi thethuang m^i. Bat k^^ khomi thiSu hut nao giiia gia mua va tong gii tri hgp ly ciia tm ski dugc mua dugc ghi nhan
vao kit qua hoat dgng kinh doanh cua ky ke toan phat sinh hok dgng mua Cong ty con.
Lgi ich cua c6 dong kh6ng kilm sok tm ngay hgp nhat kinh doanh ban dau dugc xac dinh tren co sor ty le ciia co"dong khdng kilm soat trong tong gii tri hgp ly ctia tai ski, cong ng va c6ng ng tilm tkig dugc ̂ nh^.
S6 du cac khoki cong ng ngi bg tk thai dilm cuoi ky, cac khoki doanh thu, chi phi ngi bp phat sinh trong kygiua Cong ty me vdi Cong ty con hoac giUa cac Cong ty con vai nhau se dugc lok tru khi l§p Bk) cio tk chinhhgp nhat cua T6ng cong ty.
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t6ng c6ng ty c6 phan djch vp is^ thu^t dAu kh! vift namThuyit wiinh Bao c&o tm chinh hpp nhit Qir^ 2Cho nam tm chinh thiic ngay 31 iMng 12 n^ 2019
V. Thdng tin thong tin bo sung cho c&c khow muc tiinh bay trong Bang can ddi kS toan:
1. Ti£n va cdc khoan tmmg dmmg tien30/6/2019 31/12/2018.
VNB VNB
Tien 4.967.059.634.890 3.830.100.621.016
Trong do:
Ti^m|t 7.487.469.495 32.131.265.932
gCci ngSn hang 4.959.085.916.838 3.797.580.063.393
Tien dang chuy^ 486.248.557 389.291.691.
Cac kho^ tmmg duotig tiln 2.939.647.429.767 2.480.716.575.743
T6ng 7.906.707.064.657 6310.817.196.759
Ciuo khoSn ti^ g6i ngan hang bao g6m s6 du ti^ ngom te (190,5 trieu USD) va cac khoan tirong duong tidnph&n anh tiln gW c6 ky han tiSr 1 thang d§n 3 Ihmg tai cac ngan hang thuong mai.
\
2. Dau ta tM chinh ngan hw
B&u tir nam gifr den ngay ddo hm:
Ngan hw:
30/6/2019 (VNB) 31/12/2018 (VNB)
Cac khoSn diu tir tm chinh nam giu dSn ng^y dao hm la c^ khom tien gui c6 ky han Ion hon 3 thmg va duoi 1-nam td cd: ngdn hang thuong mai trong nuoc.
3. Phm thu khach hang:
30/6/2019
VNB
31)12/2018
VNB -
Idemitsui Oil & Gas Co. Ltd 831.185.190.970 147.572.958.264
TSng cdngty Tbam do Khai lhac Diu khi 706238.957201 611.036.865.916
Cdng ty TNHH MTV Di^u hinh vi Tham d6 Khai lhac Dinkhi Trong nude
253.870.869.807 127.779.145.187
Cdng ty BiSu hanh Diu khi Biin Dong 159379.850.935 183.126.994.082
Lien doanh Vift - Nga Vietsovpetro 125.973.305.788 54381.036298 "
Ban QIDA Dien luc Diu khi Long Phti 1 125.739.197.907 111331.999.583
Cdng ty Lidn doanh Diiu hanh Cihi Long 96.744.933.050 122.181.834.198
Cdng ty TNHH Lpc hoa Diu Son 83.192.373.632 91356.899.583
Vietnam Offehore Floating Tenninal (Ruby) Limited 71.123.103.810 ' 152.911.936.704
Van phdng diiu hanh ENI Vi|t Nam B.V Tai TP Hi Chi Mtnh 67.857.005.254 15.824258.187 -
Cdng ty CP Lpc hda Diu Binh Son 69.057.008237 58.530.739.993
Premier Oil Vietnam OfiEshore B.V 49.675.656.013 22.400.134.284
Tdng cdng ty PhSn bdn vi Hda chit Diu khi 46.490.656.584 71.678.401.440
Gii goc Gia tri ghi si GM gic Gidtq ghisi
Diu tu nim gitrdin ngay Sho han 2.548.434.557.181 2.548.434.557.181 1.726.317234.379 1.726317234379
Tong 2.548.434357.181 2348.434.557.181 1.726317234379 1.726.317234.379 "
18 iU
t6ng c6ng ty c6 phAn dice vn ky thuAt dAu khi vi£t namThuySt minh Bio cio tai cfainh hop nhit Qaf 2ChonimtaichiDhk§tthticngay 31 thing 12 nam 2019
Japan VietNam Petroleum Company Limited
Ban QLDA cong trinh Lien hop LHD Son
Maisol Offshore Construction L.L.C
Chi nhanh Cong ty CP Container Vift Nam-Xi n^ep
Cang Viconship
Coi^ ty CP Djch vy Hang hai Thien Nam
Talisman Vietnam
Korean National Oil Corporation
Cong ty TNHH VOPAK Vift Nam
Cong ty CP Dich vu Biln Tan Cing
Cong ty CP Hang hai VSICO
Cong ty TNHH Yusung ENC
Cong ty CP Tau Dich vu Diu khi HD Marine
Cong ty CP Thuan Hai
Cong ty TNHH Hai Liru
PTTEP Intemationl Limited
Cong ty TNHH Tatsunh Vift Nam
BaltecIESPTYLTD
Cong ty CP Xi mang Cong Thanh
Malaysia Vietnam Offshore Terminal (Labuan) Limited
Tong c6ng ty Khi Vidt Nam
Khich hing khac
XSng
4. Phii thu kbac:
Ban QLDA Difn lire Diu khi Long Phil 1
Vietnam Ofifehore Floating Terminal Limited
Cdng ty TNHH Lqc h6a Din N^i Son
Ky quy tai Ngan hang BNP Paribas
Thue GTGT chira dirge khau trtr
T$p doan D^u khi Vift Nam
Malaysia Vietnam Oflfehore Terminal (L) Limited
T6ng eong ty BDii Vift Nam
Lai dir thu tiSn gM ngdn hmg
Tdng eong ty Tham do Khai th^ Dan khi
Lifn doanh Vift - Nga Vietsovpetro
19
30/6/2019
VNB
42.982345.296
37203.110.659
36.418.528.701
35.615.505.535
31.069.540.179
28.895.681.968
27.737.095.869
26.767.290207
24.075.399.322
18389.076.028
18385.114.770
17.132.803.137
16.866.632.749
15.965.587.033 '
15.539.146.322
15302.462.748
15.167.183.724
14.369.596.376
11.484.858300 .
5.097.185.075
520,486.607319
3.661.478.860.505
30/6/2019
VNB
170.430.429.282
13938O.0OO.OOO
81.701.557372
65.311.909.875
56.525225.490
52.043.789.164
44.673.850.000
44.213396.751
40.703.787294
32.059.855.211
29.680.888.490
31/12/2018
VNB
14.781.188.804
37.203.110.659
33.959.802.879
7.203.681.503
40.918.835.754
79.952.808.699
28.499.796307
32.976.007.763
16.680.126.962
16.374.593.182
20.508.508.558
6.894.177.730
794.606.893 .
16.421.696.122
7.810.069.709
11.264.850.542
17.727280205
108.607.467.566
743.471393.818 "
3.012.163207374
31/122018
VNB
210.752.827234
7.647.750.000
89241.471.816
740.320.000.000
29.118.842.032
47256.963.954
914.622.500
42.554.142.369
30.251.150.814
5.753.135.023
TONG CONG TY C6 PHAN DJCH VU Kt IHUiT dAU KHI VI?T NAMThuylt miuh cio tM chinh hgp nhlt Qir^ 2Cho nSmtM chinhkSt thi&c ngay 31 lli^g 12 nSm 2019
30/6/2019
VNB
31/12/2018
VNB
Japan Vietnam Petroleum Company Limited 26.960.533.072 93.333.879
Cong ty Di^ hanh Dau khi Bi^ D6ng 26.674.320.177 4.922.599.447
Van phong DiSu b^b Idonitsu Kosan tpi Tp JICM 25.469.000.000 -
Tpn dng phuc 'vu sin xuat kinh doanh 16.343.709.356 11.962.865.774
Van phong Dieu hanh Eni Viet Nam B.V tpi Tp JICM 14.814.489.252 10.739.509.798
K^ cuoe, ky quy 14.416.866.733 57.325.138.784
Cong ty CP Loe hda Dau Binh Son 12.420.829.313 -
Van phong DiSu banh Murphy Cuu Long Bao Oil CoX.td 12.091.391.720 -
Baltec les PTY LTD 9.569.246.984 2.236.207.030
PTTEP Ihtemational Limited 9.000.000.000 -
Toisa Limited 7.524.404.976 7.524.404.976
Trung tim Dieu tra Tai nguydn Moi tradng Bi^ 7.008.000.000
CH Ofifehore LTD 6333.770.743 -
Cdng ty TNHH Peci Vidt Nam 4.859.784.046 5.252.944.805
1Talisman Vietnam 4.842.122.495 9.787.442.727
Cong ty CP D2u tu Xay lap Dau Idii Di^en Hii 4.699.402.207 4.574.546.982
Premier OU Vietnam Offehore B.V 4.605.758.863 37.720.790
Cong ty CP thep Hda phat Dung Quit 4.187.567.960 1.814.303.315 ' iC6ngty TNHH MTV Dieu hanh Tham do Khai thib
4.005.919.383 675.414.152Diu khi Trong nude
POSH Semco Pte Ltd 3.959.505.000 -
CGG Services S A.S 3.113.441.867 3.103.389.859
Cong ty TNHH Tatsumi Viet Nam 2.736.218.892 1354.566.120
Phai thu khac 94.408.624.479 82.389.892.732 '
Tong 1.076.769396.447 1.407.605.186.912
Khoffli phM liiu Ban QIDA Dien Ipc Dau khi Long Phii 1 la khoan thu tir doanh thu trich trade theo ti^ 46ho^ thmh cua Du an Nhi may Nhift 4i|n Long PhO 1.
Khoan phM thu Vietnam Offehore Floating Tenninal Limited ("VOFT") la khom thu' co tie theo Nghj quyptphan chia Igi nhuin ciia Cong ty VOFT.
Khoan phai thu Cong ty TNHH T.Fm Son la khoSn doanh thu trich trade sua chtta Roto to m^ phat 4i^so 1 tju Nhi m4y UID Nghi Son va mot so khom 1^^.
Khoan phM thu Tap doan Dau khl Vi|t Nam la kholin phai thu th doanh thu trich trade dieh vp 42 eung capthupe Du an PVN15 v2 m^t s6 khoan phM thu khic.
Kho2n k^ quy tai ngan hang BNP Paribas la 46 diuo hipn mcr bao lanh thpc hipn hop 46ng EPCI gdi thiu Du anGallaf theo quy djnb cua Hop 4dng 4a ky giOa T6ng c6ng ty 'vdi Nh2 4ieu h2nh d2u khi North Oil Company(NOQj ni6t thanh vieu ciia TSp 4o2n D2u khi Qu^e gia Qatar.
20I/-
TONG c6nG TY c6 PhAn DIOB VG KY THUi^T dAu KHI VI$T NAMThuyit minh Bio cio tai chinh h^p nhit Qu^ 2ChonimtiichinhkitthlkngiySl thing 12n2m20195. Hang tbn kho:
30/6/2019 (VND) 31/12/2018 (VNB)
Gia goc Du phong Gia goc Dv phong.
NguySn lifu. vat lifu 434.448.381.845 4.194.353.161 193.266.473.279 4.194.353.161
Cong cp. dyng cu 42.851.078.578- 38.928.921.784 -
.64..67.724.490 - 264.405.104.977 -
Hanghoa 2.125.500.125 - 1.529.706574 -
Cong 643.592.685.038 4.194.353.161 498.130^507,014 4.194.353J61.
Chi phi sm xuit kinh doanh da dang chu ySu bao g6m chi phi xuat, kinh doanh da dang cua Dir Sn, nhxrsau:
30/6/2019 /VNDl
Dich vu ky thuat d^ khi 30.970.094.507
Du iai Nha may Nhiet dien Long Phd 1 29.425.821.533
Hsmg muc h6 Cigar -Dum Bio Ethanol Dung Quat 25.630.297.224"
Dich vu cung tau FPSO 16.276.263.406
Du anCaRongDo 15.712.485.908
Du in Sao VSng D^i Nguyft 11.487.695.570
6. Chi phi tra tnrorc
a. Chi phi tra tnrdc ngan han: 30/6/2019
VND
31/12/2018 -
VND''
Chi phi thiet hi cha Binh Minh 02 va tau CGG Amadues 23.539.581.352 23.765.915.747
Chi phi tratruac \h cong cu, dung cu 8.244.805.813 8.465.252.699
Chi phi tratrudc ve tidn bio hi^m 6.103.310.612 1.616.643.527
Chi phi thue dat tai KCN Phii My 4.162.264.914 ' -
Chi phi bk) hiem tki FPSO Ruby II 4.035.479.538 3.110.023 376 .
Chi phi sua chua bk) dudng cha ph§n bd 3.053.663.480 2.086.732.891
Chi phi tidn thue may nen khi cho Du an RBB GLC 1.716.417.780 1.716.417.780
Chi phi tratrudc ngan h^ khk^ 4.763.209.883 8.161372.523..
Tong 55.618.733.372 • 48.922.358.543
b. Chi phi tra tnro^c dhi han:
Tratrudc tien thue van phong tai s6 1-5 Le Duan 287.588.531.576 291.074.610374
Gia tri tiln thue dat tai KCN Dinh Vu 104.562.370.481 109.199.934.035
Tratruac tien giai phdng mk bang t^ Ckig San Tra 96.334.399521 97.578.459.163
Chi phi sua chuatk ski 26.161.072.691 . 22.403.798.778
Chi phi tra trudc v6 c6ng cu, dpng cu 4.015.949.946 9.314.643.927
Ti6n thue dat Ckig San Tra 3.280.451.888 3 322.748.772 •.
Chi phi tra truac dai Im khac 38.027.024.638 19.461.333.730
Tong 559.969.800.247 552.355.528.679
21
4\\C\
TONG CONG TY C6 PHAN DJOE VD KY THUAT dAu KBI VIET NAMThny^t minh Bio tM diinh hq) nhlt Qir^ 2Cho nSm tai chinh kit thilc ng^y 31 th^g 12 nlm 2019
7. Thae va c&c kho&n phu tfau nh4 nir6'c:
30/6/2019 31/12/2018VNB VNB
Thue tfau ufaip doanfa n^ep 5.864.732.298" 40220.997.605
Thui tfau nfa|Lp c& nti5n 224.159.869 829.050.460-
Cac lo^i tbul kfaac 65.464.245 74.546.380
xSng 6.154.356.411 41.124.594.445
SGI
g6
s»
TiSih,
t6ng c6ng ty c6 phAn djch vv Kt tbduAt dAu khI vi$t namThuy^t minh B4o cdo tW chlnh h(rp nhit Qu;^ 2
8. Tdi sdn c6 d|nh hfln hinh
Nbdcdra.
v^t kiln trdcMdy m6c,thilt bi
Fbvvng tif n v|lntdi, truyin din
Thilt bj,d^ng en quan
TSCD
hihi hinh khac
Don vi tinh: VND
C^ng
NGUYtN GIA
S6 dirtai 01/01/2019 3.398.362.90S.862 2.057.604.092.952 4.815.243.646.936 185.181.642.409 108.541315315 10.564.933.603.474
Tdng trong nSm 7.591.318.510 34.174.177.915 255.166.155.662 2.469.960.909 686.150.008 300.087.763.004
Mua trong ndm 4.445.827.398 34.174.177.915 255.166.155.662 2.469.960.909 32.900.000 296.289.021.884
Diu tu XDCB hodn thdnh 3.145.491.112 - - - 653.250.008 3.798.741.120
Gidm trong nam - 8.486.049.245 9.887.472.088 1329.448.000 - 19.702.969.333
Thanh Ij/. nhugng ban - 7.902.987.625 9.887.472.088 1.273.448.000 - 19.063.907.713
Gidm ichdc - 583.061.620 - 56.000.000 -639.061.620
sSdvt^i 30/6/2019 3.405.954.224.372 2.083.292.221.622 5.060.522330.510 186.322.155318 109.227.465.323 10.845.318397.145
GIA TEtJ HAO m6n LtJY lOfeS6 dvtai 01/01/2019 2.106.606.093.495 1.416.989.985.832 4.255365.845.513 154.738369.322 25.540.436.579 7.959.140.630.739
TImg trong nftm 64301.116.056 70.897.436.894 72.236.407.400 9.501.667.486 3.507.451.376 220.444.079.212
Khkn hao trong n^ 64.301.116.056 70.897.436.894 72.236.407.400 9.501.667.486 3.507.451.376 220.444.079.212
Gi&m trong nam - 8.579.178.676 9.887.472.088 1.329.448.000 - 19.796.098.764
Thanh ly, nhugng ban - 7.865.501.344 9.887.472.088 1.273.448.000 - 19.026.421.432
GitoikhAc - 713.677.332 - 56.000.000 - 769.677.332
S6 dvtai 30/6/2019 2.170.907309.551 1.479.308.244.050 4317.614.780.825 162.910.488.808 29.047.887.955 8.159.788.611.187
giAtric6nl4I
S6 dv tai 01/01^019 1.291.756.812.367 640.614.107.120 559.977.801.423 30.443373.087 83.000.878.736 2.605.792.972.735
T?d ngfty 30/06/2019, nguy8n gid cOa cdc TS(3) hthi hinh da khiu hao h^t nhung vin c6n sil dyng cua Xdng c6ng ty Id 5.390 d6ng (t?! ngdy 31 thdng 12 ndm 2018 Id5.4671^' d6ng) vd T6ng c6ng ty dd th^ chip tdi sdn hinh thdnh th v6n vay di ddm bdo oho mOt s6 khodn vay ngfin hdng vdi nguySn gid id 1.028 d6ng (t^i ngdy 31 thdng12 nSm 2018 id 1.179 tjr d6ng).
23 4#r
.&II
T6NG c6nG TY C6 PHAN DICH vy K? TBU^T dAU KHf VIET NAMThuy§t Ttiinh Bio cao tai chinh hgp nhit Qu^ 2Cho nam tai kit thuc ngay 31 thing 12 nim 2019
9. Tai san c6 dinh vd hinhDonvj tmh: VND
Quyen sirdung dIt
Phin mim miyvi tinh
TSCE)
vdhlnhkhic Cpng
NCJUYENGIA
So dv tai 01/01/2019 1310320.000 112.612.750.744 1.839361.714 115.762332.458
Tang trong nam - 1.333.115.829 - 1.333.115.829
Mua trong nim - 1333.115.829 - 1.333.115.829
Si du tai 30/6/2019 1.310320.000 113.945.866373 1.839361.714 117.095348387
giA TRiHAO m6n lCy idi
Sidu tai 01/01/2019 - 86.577.443.477 1.351.595.044 87.929.038.521
Twg trong ky - 6.720349353 139.333332 6.859.682.885
Khau hao trong nam - 6.720.349.553 139.333332 6.859.682.885
Tw ngay 30/6/2019 - 93397.793.030 1.490.928376 94.788.721.406
giAtr|c6nlai
si du tai 01/01/2019 1.310320.000 26.035307367 487.666.670 27.833.193.937
Sldutpi 30/6/2019 1.310320.000 20.648.073.543 348.333338 22.306.626.881
10. Bit d$ng sin d^n tv
Bit d9ng san diu tir cho thue:
01/01/2019 Ting trong nim
iEton vj tinh: VND
30/06/2019
229J280.786.454 229.280.786.454
43.577.102.187
185.703.684.267
Ngoyin gii
Cor s& ha tang
Gia tr; hao mon luy ke
Casdh^tang 41.209.466.259 2.367.635.928
Gii tri con lai
Ccrsor hating 188,071320.195
Co sor h^ tang bao gom:
Co sdr ha ting va di& tich dit 39,8 hecta tp can cu: djch hing hii dau Idii Sao Mai - Bin Dinh cua Dvr in SaoMai - Bin Dlnh voi nguySn gii li 131.881.668367 ddng, cho Cdng ty C6 phan Chi tao Gian khoan Dau khi thuetir nam 2010. Bit dOng sin diu tu nay dugic khiu hao theo phuomg phip duong thing trong suit thai gian diue li48 nim.
Ca sd ha tang vi di^n tich dat 23 hecta tp cin cu djch vp hing hii dau khi Sao Mai - Ben Dinh cia Dp in SaoMai - Bin Dinh vdi nguyen gii li 97.399.118.187 dong, cho C6ng ty C6 phan Kit ciu Kim lopi vi Lip miy Diukhi thue tu nam 2010. Bit d^ng sin diu tu niy dugc khIu hao theo phuong phip dudng thing trong suit th&igian thui li 49 nim.
JOT
In•TVi(Hi
m
TONG c6nG TY c6 PHAn DJCH vy KY THUAX DAU KHf VI|:T NAMThuy^ minh c&o tM chinh h^p ohit Qir^ 2Chonanitmchmhketthi!icngay31 thing 12nam2019
11. Tii sin dor dang daia. Chi phi SXKD dor dang dai han
30/6/2019 (VND) 31/12/2018 (VND)
Gia goo Gii trf CO thethu hoi
Gia' glc Gia tri c6
the tfan hoi
Dvr in Nha may Nhi?tdi?n Long Phu 1 301.308.440.489 - 301308.440.489
-
Dir in Bio Ethanol 69.815.950.708 69.815.950.708 70.791.590.909 70.791.590.909
Tong 371.124.391.197 69.815.950.708 372.100.031398 70.791390.909
b. Xay d^p^ cor ban ddr dang (chi tiit theo cdc cdng trinh):30/6/2019
VND31/12/201«
VND
Dia ta xay dimg ml r$ng cin cing t^ Dinh Yu 65.746.291.728 65,678.868.793
in Ben tiu lai dat vi tan djch vp din khi tai Quang Ngii 19.061.933.885 -
Dong m6i tau phuc vp gin bJr cho NMLHD Nghi Son 16.485.926.302 14.823.092.735
Xiy dpng can cir cang tpi Cang Sao Mai - Bin £Knh 14.152.455.523 16.450.644.162
Ning cap, nil dai Bin si 1, so 2 tai Cing Thanh Hoi 6.847.176.019 6.338.680.491
Dp in ton tao cinh quan tnrdc khu DVDKTH Dung Quit 6.452.240.040 5.826.005.440
Xiy dpng co ban do dang khac 10.753.729.966 8.314.249.571
Ting 139.499.753.463 117.431.541.192
12 Din tirvio Cdng ty lien doanh, lien kit30/6/2019
VND
31/12/2018
vnd"Gii tr) khoan diu tu glc 1.624.677.039335 2.479.809.740.787
Phin kit qua thnin cua cic Cdng ty LDLK
Cicnim trade 3.255.902.660.198 3.204.448.651370
Trongnam 404.003.860.136 " 722.591.930.775"
Trit: Lgi nhuan dupe chia (222.311.100.000) (350.953.050.000)
Trh: Giim vin trong nam - (855.132.701.552)
Dieu chinh chenh lech ty gia do chuyen doi bio cio (51.471.345.982) (320.184.871.947)
Tong 5.010.801.113.587 4.880379.699.433
Th6ng tin chi tilt v6 cic C6ng ty liOn doanh, lifin kit t?d ngiy 30 thing 6 nim 2019 nhu sau:
Cong ty Dia diem Heat d$ng chinh
Cong ty Lien doanh Ring Doi MV12 Singapore 33,00%Dich vp khal ifaic kho
Cdng ty LiSn doanh Malaysia VietNam OfishoreTerminal Limited
Malaysia 49,00%
chOa nli FSO, FPSO
Dich vp khai diac kho
chOa nli FSO, FPSO
yN
uJ^'
h
25
T6NG c6nG TY C6 PHAn DiCH K? THUAT pAU KHf VI|:T NAMThuylt tninh Bio cio tM chinh hgrp nhit Qu^ 2Cho Tiam tm chinh Ihuc ngay 31 tih^g 12 nam 2019
Congty
CSng 1y LiSn doanh Vietnam Offehore FloatingTerminal (Ruby) Limited
Cong ty Lien doanh PTSC South East Asia Pte Ltd
Cong ty Lien doanh PTSC Asia Pacific Pte Ltd
Cong ty CS phan Ch^ t^ Giin khoan Diu khi
Dia dilm
Malaysia
Singapore
Singapore
ViStNam
Ty le sofhun
60,00%
51,00%
51,00%
28,75%
Hoat dong chinh
D}ch vy khai thdc kho
chutan6i FSO, FPSO
D}ch vy khai tfadc kho
chiia noi FSO, FPSO
P)ch vy khai tfa&c kho
chura n6i FSO, FPSO
£>ich vy ch^ tyo, lip datcdng trinh diu khi
rfing ty LiSn Hnanb Malaysia Vietnam Oflfehore Terminal (Labuan) Limited (MVOT) la LiSn doanh dong Idemso4t duyc <hanh llp giua T6ng cong ty va d6i tac Malaysia Inteniational Shipping Corporation Berhard tflr nam2009 de diu tu kho n6i FSO "Oikid" sdc chda 650.000 thhng diu di cho kh&ch hang thud trong vdng 10 nam,phyc vu khai thic diu ngoM khoi tyi khu vuc ching lin thuong mai PM-3 gifia Vift Nmn yk Malaysia. Trong ky,MVOT da phu luc sda d6i hop ddng v6i ben IhuS vi vifc gia hyn thbi gian thuS bit diu tir ngiy 01 thang 01nam 2018 din ngay 31 thing 12 nam 2027.
Cdng ty Lidn doanh Vietnam Offehore Floating Terminal (Ruby) Limited (VOFT) Ih Li^ doanh dong kddm soit,durgc rh^nh l|^ gioa Ting cong ty va d6i tic MISC Berhard ti nSm 2009 (trong d6 Ting cdng ty chiim 60% vin)di sd hOu, quan 1;^, va khai thac kho nii chua diu FPSO Huby H" phyc vy hoyt ddng tham do khai thac dai kfafcilakhich hing Petronas Caiigaii Vietnam Limited din ngay 09/9/2017 va td ngiy 10/9/2017. T|p doan Diu khiViet Nam thay thi, tiip nhSn quyin Igi vi ngjua vy cua Petronas Caiigaii Vietnam Limited thy:c hifn hop dingvdi VOFT theo thoa thu|b giua Tap dom Diu khi Vidt Nam vdi Petronas Carigali Vietnam Limited. Tu Mng 6nam 2010, kho nii "FPSO Ruby IT da bit diu boat d^g va dua vk> van h^ khai thdc. Vin gop cua Ting cdngty tai VOFT li 8.784.000 Dd laMJ?, tuong duong 156.473.118.448 ding.Cdng ty LiSn doanh PTSC South East Asia Pte Ltd (PTSC SEA) la Lidu doanh ding kiim soat, dugc thanh %trong tti^ng 09 nam 2011 bdi Ting cdng ty cimg dii tac Yinson Holding Bwhad dieo G^y chting nh|n diu tu ranude ngodi so 474/BKHDT-DTRNN ngkySl th&igl0nam2011 cda BdKihoychva Diu tudS diu tu ddng mdivk dio thud kho nii chtia, xuit diu (FSO) cho Cdng ty Didu hanh Diu khi Biin Ddng (BDPOC) thud phyc vyIfhai di4c diu thd tai Id 05.2 vi Id 05.3 ngoai khoi Viyt Nam. Vin gdp cua Ting cdng ty tyi PTSC SEA li16320.000 Dd la M^, tuong duong 340.800332.500 ding.Cdng ty Lidn doanh PTSC Asia Pacific Pte Ltd (PTSC AP) la Lidn doanh ding Idem soil^ dugc thkh l|p trongnam 2012 bdi Ting cdng ty cung dii tic Yinson Holding Berhad theo Giay chiing nhSn diu tu ra nude ngoii ̂561/BKHDT-DTRNN ngay 19 thing 10 nam 2012 cua B§ Ki hoach vi Db tu di gdp vin diu tu kmh doanh khonii chtia, miit vi xd 1^ diu (FPSO) cho Ting cdng ty Tham dd Khai thic Diu khf thue phyc vy phit triin Id01/97 va Id 02/97 tiiuyc vCmg triing Cdu Long tai ving bien Vidt Nam. Vin gdp cua Tdng cdng ty tyi PTSC AP li30.600.000Dd laMy, tuongduong 641.415.780.000 ding.
13. Din tu tii chinh dii han khac
Danh muc ̂ n tu khic
Cdng ty Ci phan Diu tu Xay lap Diu khf Duyen HaiCdng ty CP Ddng mdi vi Sdra chtia tiu Diu khf Nhon Trach
Cdngty ci phin Diu tu Bd tdng Cdng n^f cao
Ting
Du phdng diu tu tii chfhh dii hyn
30/6/2019
VND
31/12/2018
VND
37.500.000.000 37.500.000.000
3.000.000.000 3.000.000.000
10.530.000.000 10.530.000:000
51.030.000.000 51.030.000.000
(23.434.609.293) (26.139.883.741)"
27.595390.707 24.890.116359
26 4Vl/-
TONG c6nG TY c6 PHAN DICH YV Ki THUAT DAU KECt VBET NAMThuy^t minh Bdo cAo tai chlnh hgrp nhSt Quf 2Cho nam tM chinh kit thuc ng^y 31 thdng 12 nSm 2019
14. Thue thu nhSip doanh nghifp hoSin lai phdi trd
Chi phf phai Chenh l§ch gid Doanh thu Gla v6n tuongtrd, c^c khoan dy h6i doai chira chua thyrc hif n ung doanh thu
ph5ng khdc th\rc hi$n chua th^rc hi^n
Khiu hao Lq4 nhu$n tfir CdngTSCD ty liSn doanh
Hohn nhfip durph5ng d&u tv
thi chfnh
Don V} tfnh: VND
Ting
Tai ngay31/12/2018
Ghi nhan v^o bdo
do ket qua ho^tdOng kinh doanh
418.592.745.151 (5.459.680.926) 13.226.908.370 (8.586.056.140) 717.401.653 (526.134.011.300) (205.373.105.835) (313.015.799.027)
11.093.293.950 A.m.691322 (10.954.493.435) 8,586.056.140 (567.705.106) (33.442.231.409) 773.146.326 (19.524.241.613)
T^i nghy 30/6/2019 429.686.039.101 (471.989.004) 2.272.414.935
Trong dd:
Xai sdn thul thu nh^p hoSin l^i
Thul thu nh^p hoSn 1^1 phdi trd
149.696.547 (559.576.242.709) (204.599.959.509) (332.540.040.640)
443.003.469.514
775.543.510.153
27
t6ng c6ng ty c6 phAn djch vy Ki thuA^t dAu kbI viEt namThuylt minh B&o c&o tM chinh h<7p nhit 2Cho niim tM chinh kit thuc ngdy 31 thMig 12 nhm 2019
15. PhM tr& ngirM b&n nghn h^n:
PTSC Asia Pacific Private Limited
Man Diesel & Turbo Schweiz Ag
Cdng ty TNHH Lgc h6a DIu Nghi Son
Cdngty COG Services SA
C6ng ty CGG Services (Singapore) Private Limited
COng ty CP TMDV Ky thuM khoan dIu khi PVDHeerema Marine Contractors Nederland SE
CGG Marine B.V.
C6ng ty TNHH HM Duong
Velocity Energy Pte Ltd
Irato Co Pte.Limited
PTSC South East Asia Private Limited
Cdng ty CP Djch vp Hing h4i ThiSn Nam
C6ng ty TNHH Technip Vi|t Nam
Lidn doanh Vi|t - Nga Vietsovpetro
COng ty CP SCI E&C
Prosemat (M) Sdn Bhd
Cdng ty CP Tin Dich vp DIu khi HD Marine
Cdng ty CP Phdt triln Dd thj DIu khi
Cdng ty CP Ky thu§t Nin mdng vi Cdng trlnh ngim Fecon
30/6/2019
VND
Gidtr}
519.804.632.640
236.849.211.220
161.517.625.146
120.166.719.339
109.712.054.084
101.175.666.371
95.362.380.700
87.684.770.874
79.796.513.615
79.297.644.914
77.586.313.139
75.924.883.350
71.174.270.276
61.551.765.281
60.172.638.876
52.049.841.649
50.882.630.861
38.029.031.151
35.166.431.703
24.542.930.022
. M yMWL'
S6 c6 kh& ndngtra ngr
519.804.632.640
236.849.211.220
161.517.625.146
120.166.719.339
109.712.054.084
101.175.666.371
95.362.380.700
87.684.770.874
79.796.513.615
79.297.644.914
77.586.313.139
75.924.883.350
71.174.270.276
61.551.765.281
60.172.638.876
52.049.841.649
50.882.630.861
38.029.031.151
35.166.431.703
24.542.930.022
31/12/2018
VND
GiAtrj
368.421.977.726
119.626.355.076
105.284.869.760
63.015.541.017
32.474.799.170
88.217.166.446
78.159.363.947
62.440.963.305
116.413.902.270
33.662.079.196
9.025.994.213
127.566.952.052
69.428.183.807
3.507.670.500
27.037.540.396
35.166.431.703
24.002.285.520
S6 c6 khi nftngtrd ngr
368.421.977.726
119.626.355.076
105.284.869.760
63.015.541.017
32.474.799.170
88.217.166.446
78.159.363.947
62.440.963.305
116.413.902.270
33.662.079.196
9.025.994.213
127.566.952.052
69.428.183.807
3.507.670.500
27.037.540.396
35.166.431.703
24.002.285.520
t6ng c6ng ty c6 phAn dich vy Kt tehjAit dAu KHf vifx namThuyet minh Bao cdo tii chfnh hgp nhkt Quy 2Cho nSm tM chfnh k^t thuc ngiy 31 thfeg 12 nam 2019
Cong 1y C6 phki Cfing T6ng hgp Thi Vii
Keppel Floatec, LLC
C6ng ty TNHH Velocity Energy
Vietnam Offshore Floating Terminal
Saipem Asia Sdn. Bhd.
Phii tr^ nguM h&a kh&c
xSng
30/6/2019
VND
Gi^itri
10.920.391.741
5.724.461.361
2.155.150.828
1.936.711.970.401
4.093.959.929.542
S6 c6 khd nangtri 09^
10.920.391.741
5.724.461.361
2.155.150.828
1.936.711.970.401
31/12/2018
VND
Gi6tr|
22.316.427.017
75.471.125.414
14.619.521.016
13.499.194.840
10.465.596.064
1.678.769.114.890
S6 c6 kh& n&ngtrSny
22.316.427.017
75.471.125.414
14.619.521.016
13.499.194.840
10.465.596.064
1.678.769.114.890
4.093.959.929.542 3.178.593.055.345 3.178.593.055.345
5q s
t6NG C6NG TY C6 PHAN DJCH VU KY THUAT D AU KHI VI£T NAMTfauy^ Tninh Bdo do tm cfainh hop nhit 2Cho nam tai chinh Isit thiiic ngiy 31 tbaag 12 nam 2019
16. Thai va die khoan phai nop nha nir6c:30/6/2019 31/12/2018
VT® VNB
ThuS GTGT hkig bin noi dja 29.645.528.614 5377.419.163
Thue diu nh|p doanh ngbi^ 72.650.232.938 61.695.301.427
Thus thu nh|lp ci nhin 7.576.148.018 - 18.447.416.621
Cic loai tfau^ Idiic 18.428.389.605 35.902.916.691
Tong 128300399.175 121.423.053.902
Chi tiSt tinh binh tinrc hi^ nghla vu v6i Nha nude theo tiling lop thuS nhu sau: .
31/12/2018
VT®
So phai ndp S6 da n$pVT® VNB
30/06/2019
vn6
Thue GTGT hang ban npi^ 5.193.783.043 397.743.706.705 373.475.597253 29.645.528.613
Thue GTGT hang nhip khlu 25.840.806.309 25.840.806.309 -
Thu^ xuit, nhip khiu 12.749.029.962 12.749.029.962 -
Thue thu nhap doanh n^fp 21.474.303.852 136.300.472.263 90.989.275.445 66.785.500.639
Thu^ thu nhip ca nhan 17.618.366.161 103392.979.627 113.659357.639 7.351.988.149
Thue tai nguyen 512.564.602 512.564.602 -
Thue nha dat 1.667.739.899 1.667.739.899 -
Thue mdn bii 53.000.000 53.000.000 V
Cic lop thue khac 35.828370.311 79.778.896.673 97.244.341.625 18362.925360
Cic khoan phai n$p khac 15.087.535.965 15.087.535.965 -
Tong 80.114.823367 773.126.732.005 731.279.248.699 122.145.942.763
Trong do:
Thug vi oic khoan phii thu ^24 594 445nhinudc
6.154.356.411
Thue vi cac khoin phii n^p 423 053 902nhi nu6c
•128300299.175
17. Chi phi phai tra ngan hfin:30/6/2019
VNB
31/12/2018
VNB
Dyr in Sao Vang Dp Nguydt 1202.844.520.036 16.122.604.862
Dp in Hii Su Tring Den 214.078.477.429 232.973.550
Dp in Ci Rong Dd 182.005.426.998 187.773398.105
Dp in Daman 71.715.775.040 72.424.015.761
Gii v6n dich vu khio sit dia chit, d}a chinvi cdng trinh ngam
Dp in Maharaja Lela South
71.402.962.731
66.443.470.140
20.923.636.207
66.443.470.140
iC(5 piigyt&u
l|Trp.
TONG CONG TY C6 PBLAN DJCH KY THUAT DAU KHI V1$T NAMThuy^t minh Bao cao tad chinh hgp nhdt Qu^ 2Cho nam tm chinh kit thiic ngay 31 thang 12 nam 2019
Dir an Ghana Yinson
Dir sm. nha may NPK
Chi phi Dir an Sao V^g Dai Nguyet T&I
Chi phi c6ng trinh Nha may NhiSt dien Long Phu 1
Chi phi thurc hien dich vy sura chiia, bao dirong
Dir mi Su Tur Nau
Chi phi thue bai tai KCN Tau thiiy Nghi Son
Dir ̂ Tau phuc vy Nha may LHD Nghi Son
Dy an nang cong suat phan xirong NH3
Dir iai GPP Ca Mau
Dy m H05 Topside
Dy miVopak
Chi phi fliue ngoai thyc hien goi thau van banti
qu^ c^g NSRP
Dy an Ghana Kanfa
Chi phi hoat dong va bao hi^ tku FPSO Ruby n
Dy mi Thai Binh Rong
Chi phi thyc hien dich vy tau CGG Amadeus va tkn BinhMinh 02
Dy m Bio Ethanol
Chi phi phai tra jdiac
xSng
18. Doanh thn chira thnc hi£n
a. Doanb thu chira th^ hien ngSn han:
DJch vy dong mod, s6 dung tin \k cung cip djch vy hmgcho Nha may Loc hoa diu Ngihi Son
Cho thu§ CO sd ha tang tai can cur djch vy hmg hm dIu khiSao Mai - Bin Dinh
Dy an Topaz LPS
DyinHUCGallaf
Dy m Sao Vmg Dyi Nguyet T&I
D}ch vy cho thug Khdch san Diu khi
Tong
30/6/2019 31/12/2018
VNB VNB
49.982.945.000 49.982.945.000
46.762.96U37 53.946.593.800
40.477.810.727 -
38.325.224.213 107.641.272.127
53.384.222.255 53.473.674.072
32.589.111.976 32.589.111.976
27.500.000.000 25.000.000.000
26.296.285.080 -
26.176.606.992 27.156.865.284
25.855.774.547 24.221319.085
23.062.094.580 ' 23.062.094.580
22.719.577.342 -
20.977.950.352 98.869.272.052
18.215.700.000 18.215.700.000
17.534.665.207 3.061.638.903
15.330.704.995 15.487.632.722
13.063.163.485 -
3.337.448.151 27.726.930.636
163.704.524.727 137.915.368.151
2.473.787.403.240 1.062^70.517.013
30/6/2019 31/12/2018
VND VNB
34.545.454.548 34.545.454.548
5.203.799.784 5.203.799.784
•2.091.875.000 2.091.875.000
14.119.596.846 -
- 21.112386.151
1.152.000.000 1.152.000.000
57.112.726.178 64.105.515.483
)NC
."Yl
Kl
HI
Hi
31 /vteu
TONG CONG TY CO PHAn DICH VU KY imiAT D AU KHI VIET NAMThuy^t tninh B4o cio tai chmhhop nhat Q\r^ 2Cho nam tai chinh k§t thiic ngay 31 thang 12 nam 2019
30/6/2019 31/12/2018
b. Doanh thu chua thvc hien dai h^: VND VND
Cho thue CO so hi tang tai can cxr dich vu hang hai dau khiSao Mai - Ben Dinh
198.877.663.172 201.479.563.064
Dich vu dong mdi, sur dung tau va cung cap dich vu hanghii cho Nh4 miy Lpc hoi dau Nghi Son
69.090.909.083 86.363.636.357
Dich vu cho thue Khach san Dau khi 15.744.000.000 16.032.000.000
1 1
283.712.572.255 303.875.199.421
19. Phai tra ngln hsui khac:30/6/2019 31/122018
VND VND
T6ng cong ty Cong n^fp Tau tiiviy 422.760.376.525 420.710.724.474
Tien luong, thuong phai tra ngu&i lao dpng 90.103.600247 56.534.950.117
Pbid tra CO tuc cho c&c co ddng 42.757.873.209 17.570.581.159
C6ng ty CP Dau tu va Quan 1^ Tai sm A Ch&u 26.742.738.273 74.820.273
Tam thu thul TNCN ciia ngudi lao dpng 17.627.133.033 9.111.943.540
C6ng ty CP Himg hii vi Nang lugng Thai Binh Duong 16.424.597270 2.011.712.262
Bao hilm xa h^i, y ti, Ih&t nghiSp va Kinh phi cdng doan 13.600.701.770 14.354.996.676
Swire Pacific Of&hore 7.451.928.900 . 118.728.900
Executive Ofifehore PTE LTD 7.333.200.000 -
T6ng cdng ty Xay dung Dudng thuy 5.674.630.985 6.040.262.746
T6ng cdng ty CP Xay lap Dau khi Vift Nam 4.926.817.772 5240.216.424
CH Qffehore LTD 3.401.987.973 -
Cdng ty TNHH MTV Di^u h^nh Tham do Khai thdcDiu khi Trong nude
2.682.286.326 3.765.922.690
T|p dban Dau khi Vidt Nam 998.548265 10.798.843.102
Cdng ty Lidn doanh Dieu h^nh Cdru Long - 5224.271.182
Cdng ty Dieu hMi Diu khi Bidn Ddng 33.015.329 23.648.264.841
Cic khoan phii tra khac 42.707.945.280 50.450.959.938
TSng 705227.381257 625.757.198224
Khom phai tra Tong cong ty Cdng nghiep Tau thuy Viet Nam la khoan thanh toan dot cuoi chi phi dongmoi cong trinh kho n6i chtia dau FS05 ma T6ng cong ty la chu dan tu va long cong ty Cong nghifp Tauthuy la Nha thau thirc hien.
Khoan c6 turc phai tra cho c4c c6 dong la c6 turc phai tra cho c4c c6 dong cua Tong cong ty va cac Cong tycon ma cac c6 dong chua Imi k^ chua thuc hien thu tuc d^ nhado.
Khom phm tra Cong ty CP Dau tu va Quan Tai san A Chau, Cong ty CP Hang hai va Nang lugng ThSiBinh Duong la tiln thuS tau cua dich vu tau dich vu dau khi.
HHU
l(
32 4%^
TdNG c6ng ty c6 phAn dich vy ky thuat dAu khI vH:t namThuySt minh Bdo cdo tdi chfnh hg^) nhit Qtrf' 2Cho nSm tii chfnh kit thfic ngiy 31 thing 12 nim 2019
20. Vay vk ngr thuS t^i chfnh
30/6/2019
VND31/12/2018
YNB
Giitri S6 c6 ichi nSngtr& ngr
Gii tii S6 c6 khi nSngtra ngr
Vay va n(/ thue tai chinh ngiln han:- - - -
Ng h^n d6n ban tr^ 692.465.040.053 692.465.040.053 721.241.129.887 721.241.129.887
Ting 692.465.040.053 692.465.040.053 721.241.129.887 721.241.129.887
Vay vi ngr thnS tai chinh dii hgn:
(chi tilt theo h?ni)
Trong v6ng 01 nSm 692.465.040.053 692.465.040.053 721.241.129.887 721.241.129.887
Trongn3mth6hai 91.708.814.047 91.708.814.047 86.373.838.334 86.373.838.334
Tflr nSm thii ba din nam thfi nSm 133.288.593.025 133.288.593.025 88.551.732.537 88.551.732.537
Sau nhm nam 124.479.870.959 124.479.870.959 17.883.453.639 17.883.453.639
1.041.942.318.084 1.041.942.318.084 914.050.154397 914.050.154.397
Urir So phai tr& trong vdng 12 thdng 692.465.040.053 692.465.040.053 721.241.129.887 721.241.129.887
S6 phai tra sau 12 thang 349.477.278.031 349.477.278.031 192.809.024.510 192.809.024.510
33 /VlftL-
TONG CONG TY C6 PHAN DICH Vy KY THUAT D AU KHI VIET NAMXhuyet mmh Bao tai chinh hgp nhat 2Oho nam chinh ket th6c 31 thang 12 nam 2019
21. Dv phong phu tra
a. Ngin han:Dir phong bao hanh cong trinh xay drag:
Du phong bk) batih Dir an GPP Ca Man
Dir phdng bao hkih Du m NH3
DuanMVl?
Du phdng bio hanh Dyr an NPK
Du ph6ng bao hanh du in Hoa Phit - Quang Ng2i
Dir phoi^ phai tra khic;
Chi phi sua chua l(5fn tau PTSC
Chi phi ho^ dong djnh ky tren tau FPSO Lam Son
Du phong phai tri lien quan den dich vu vm hanh baoduong ciia tiu FPSO Lam Son
Du phong phai tra ngan han khic
Tong
b. Dai han
Digr phong bao hanh cong trinh xay drag:
Du an Bi&i Dong 1
DuinSuTurNiu
Du an Su Tu Trang FullField
Dir an Maharaja Leia South
DiranHOS Topside
DuanSuTtrVang 6X
Dir an Ghana Yinson
Du an Daman
Du in Ghana Kanfa
Du in Greater Enfield
D\r in Dinh Co
DirinDKP
D\r in t^g gian Cong nghe trung tam Heera
Duinkhic
Du phong phai tra khic:
D\r phong chi phi sua chua theo dinh ky tau FPSO LamSon
xSng
30/6/2019
VIS®
31/12/2018
VND
16.327.452.687
10.250.638.941
6.829.445.503
5.473.410.946
428.679.403
36.157.500.000
24.101.511.631
36.118.463.310
4.588.539.980
140.275.642.401
360.577.100.000
305.716.586.414
274.903.401.336
116.547.125.610
96.130.757.059
84.525.593.656
55.087.141.058
54.625.975.610
19.702.996.906
6.220.013.470
4.653.594217
4.087.113.410
2.878.019.943
30.548.000.222
1.416.203.418.911
16327.452.687
10250.638.941
8.635.484.903
5.473.410.946
428.679.403
39.008.963.973
30244.818.127
36.118.463.310
9.000.000.000
155.487.912290
360.577.100.000
305.716.586.414
274.903.401.336
116.547.125.610
96.130.757.059
84.525.593.656
55.087.141.058
54.625.975.610
19.702.996.906
6.220.013.470
6.829.445.503
4.653.594217
4.087.113.410
4.588.539.980
25.293.000.753
1.419.488384i>82
'6^
*1
'or
:i\s
34^0^
TONG COnG TY C6 PHAN DJCH WJ Kt THUiJ^T dAu KHI VI$T NAMTTiuyet minh Bio c6o tM chinh htyp nhit Quy 2 Cho nSm tAi chfnh k^t thuc ng&y 31 tfa&ng 12 nSm 2019
22. V6n chii s& him
a. Boi chilu bi^n d$ng v6ii chh sd* hChi
Don vj tlnh: Trifu VND
V6n dau tir Thang dir Quy d^u tur fch c5 dSng Lgri nhudn sau ChSnh Ifcht^ COng
S6 dirtai 01/01/2018
chA sA hfhi von CO phan phat triSn 1(hSng kilm so&t thul chirapMn ph6i
g!& h6i ao6i
4.467.004 39.617 2.728.614 1.381.469 3.715.435 779.712 13.111.850
T&ng trong n&m 312.659 - 38.731 (473.776) 1.047.812 _ 925.426
TSng v6n dieu !§ 312.659 - - - - 312.659
Lgi nhuto trong nam-
- - (474.170) 1.047.286 _ 573.117
PhSn ph6i Igri nhu|ln- - 38.731 - . . 38.731
Tang khac- - - 393 526 919
Giam trong nam-
- - 74.722 937.322 319.985 1.332.030
Chia CO tiic- - - 63.653 759.359 . 823.012
Trich lap cdc quy- - - 11.070 177.963 - 189.032
Di^u chinh chenh lech 1y gia do319.985chuyen doi bdo cio ~ 319.985
S6 dirt^ 31/12/2018 4.779.663 39.617 2.767.345 832.970 3.825.925 459.727 12.705.247
Tang trong nam- - 217.150 (33.437) 565.011 - 748.724
Lai trong nam nay- - - (33.437) 565.011 - 531.574
PhSn ph6i lgi nhufin- - 217.150 - - - 217.150
Gidm trong nam -- - 64.981 324.039 51.428 440.449
Chia c6 ttrc- - - 47.876 - - 47.876
Trfch lap cdc quy- - - 17.105 324.039 - 341.144
Di^u chinh chenh lech ty gid do51.428chuyin d6i bdo c4o 51.428
S6 dirt^i 30/06/2019 4.779.663 39.617 2.984.495 734.552 4.066.896 408.298 13.013.521
-' 35A/
T6NG CONG TY C6 PHAN DJCH Vy KY THU^T DAU Kjtf VI?T NAMThuy^ "linh Bao tM chinh bi^p nMt Quy 2Cho nam tai chinh k&thuc ngay 31 tiiang 12 nam 2019
b. Chi tilt von chn sif h vu
Tip doim DSu khi Vift Nam
V6n gop cua turong khac
T6ng
30/6/2019
T^'IK"/.)
5U8
48,62
100
V6ii g6p
(VND)
31/12/2018
2.455.650.000.000
2.324.012.900.000
4.779.662.900.000
Tf 16 (%)
51,38
48,62
100
V6n g6p
(VND)
2.295.000.000.000-
2.172.004.210.000
4.467.004JtlO.000
c. C6c giao d}ch ve von voi chn s6r hun
Von din tir cua chn sd hihi
Von gop tad ngay diu k^'
V6n g6p tang trong kjf
Von g6p t?l ngay cu6i 1^
d. Co tire
Co tih: c6ng bl sau ngay kit thdc kl toan n^:
Co turc da cong bo tr6n c6 phieu pb6 tbong(B6ng/ CO pbila)
e. CS philu
Sl IvQUg el philu dang liru hiinh
C6 pbilu pbS tbdng
Minh gid cS phieu dang Itni hanh ̂ dng/co phieu)
t Cic qvf cua Doanh nghifp
Quy ̂ tir pbat triln
24. Cdc khoan muc ngoai bang can dli kl todn
Ngoai t6 cdc loai:
Dollar My (USD)
Euro (BUR)
Bang Anh (£)
4.779.662.900.000
4.779.662.900.000
700
477.966.290
477.966.290
10.000
30/6/2019
YNB
2.984.495.208.486
30/6/2019
190.547.526
1.948
245.218
4.467.004.210.000"
312.658.690.000
4.779.662.900.000
1.700
477.966.290
477.966.290
10.000.
31/12/2018
VND
2.767.344.942.048
31/12/2018
136351.260
1.954
245.218
P6n(c<
:hv
D
'7
364#-
Cho nam t^i chinh k^t thflc ngay 31 th&ng 12 nSm 2019
t6ng c5ng ty c6 phAn djch vy k? thuAt dAu khI vi$t namThuylt minh B&o c6o tai chinh h<yp nhdt Quy 2
25. LqI fch c& dong thiiu so
"o"* '=^ "-e "y •» i« W Id. «ii.
C9ng ty CPDjch vy Lip
C6ng ty CPD|ch vy
C6ng ty CPDjch vy D4u
C6ng ty CPCing Dfch
C5ng ty CPCing Djch
C6ngtyCP Cing
C6ng tyTNHH
Don vj tfnh: Trifu VNDC6ng ty CP C6ng Ty Ting COng
Dich VII Ch Phind$t, y^n hinhvi Bio dvOug
C6ng trlnh D&ukhf biin PTSC
Khai thic
D&u khfPTSC
khf QuangNgilPTSC
vyDKTHPhfiMy
vyDKTHPTSC
Thanh H6a
Djch vyDiukhfDlnhVfl
Khio sit
Dja v$t lyPTSC
Bio vfANDK
Vift Nam
DJuTuDdu KhfSao Mai -
V6a di^u 1^ cua Cong ly conCGGV Bin Dlnh
400.000 200.000 300.000 350.000 400.000 400.000 1.171.499 28.786 500.000 3.750.285Trong do:
V6aphanb6choPTSC 339.807 102.000 285.581 208.645 218.773 204.000 597.817 15.300 255.000 2.226.923V6n phan b6 cho c6 d6ng
60.193 98.000thilu s6 14.419 141.355 181.227 196.000 573.682 13.486 245.000 1.523.362
Igl fch cua c5 dOng15,05% 49,00%khdng Idem scat 4,81% 40,39% 45,31% 49,00% 48,97% 46,85% 49,00%
T6ng teki s4n 1.213.120 562.963 764.425 479.344 992.906 617.450 304.601 89.481 794.846 5.819.137Tong ngr phil tri 456.050 562.963 709.426 94.389 494.455 168.390 1.117.866 51.413 233.531 3.888.483Tii sin thulin 757.069 256.643 54.999 384.955 498.451 449.061 (813.265) 38.068 561.315 2.187.298Chi tiit nhu sou:
1. Von g6p c4a chh sd hftu 400.000 200.000 300.000 350.000 400.000 400.000 1.171.499 28.786 500.000 3.750.2852. Quy d^u tu phattri^n 308.743 6.212 4.707 23.334 47.392 20.536 _ 7.784 44.351 463.0593. LNST chuaphSnphSi 48.326 50.431 (249.708) 11.622 51.060 28.524 (1.984.763) 1.498. 16.963 (2.026.046)LNST chua phdn phSi lily ki
39.658 25.858 (255.940)den cu6i trudc 500 37.099 17.939 (1.842.049) (1.033) 16.426 (1.961.542)LNST chua phdn phSi nqv 8.668 24.573 6.232 11.122 13.961 10.586 (142.714) 2.531 537 (64.504)
37/U^
17 / .rTi>>i<=-I —' c%K-o g-
t6ng c6ng ty c6 phAn djch vv k? thuAt dAu khI vi$t namCho nSm tAi cMnh ket th6c ng^y 31 th^g 12n8m2019
Cdng ty CTDjch vy Lip
d$t, V^n h8nhv8 Bio dwdng
Cdng trlnh DiukhfbilnPTSC
Cfing ty CPD|ch w
Khai thic
DftukhiPTSC
Cdng ty CPDichvyDiukh( QuingNgSiPTSC
Cdng ty CPCing D{chWDKTHPhd My
Cdng ̂ CPCing DjchvvDKTH
PTSC
Thanh H6a
CdngtyCP CingDjchvyDbu khf
Dlnh Va
CdngtyTNHH
Khio sit
Dja v^t lyPTSC
CGGV
Cdngty CPDjch vyBio V?ANDK
ViltNam
Don v| tlnh: Trifu YNDCdng Ty Tftng C^ngc6Phln©iuTirDiuKhfSao Mai-
Bin Dlnh
Lgi fch c6 fldng khOngkilm sodt
112.911 146.268 2.502 168.142 237.503 217.911 (330.457) 16.713 274.831 846.325
Chi tiitnhusau: -
1. V6n g6p ciia cM sd httu 60.193 98.000 14.419 141.355 181.227 196.000 573.682 13.486 245.000 1.523.362
C6 phiiu phd thdng c6quyin biiu quyet
60.193 98.000 14.419 141.355 181.227 196.000 573.682 13.486 245.000 1.523.362
2. Qii5^ diu tu pMt triSa 46.460 3.044 226 9.424 21.472 10.063 - 2.646 21.732 115.067
3. LNST diua ph9a ph6i 7.272 24.711 (12.002) 4.694 23.133 13.977 (971.636) (2.039) 8J12 (903.877)
LNST chua phdn phSi Itfy kidin cuoi truac
5.968 12.761 (12.301) 202 16.808 8.790 (902.049) (3.225) 8.049 (865.088)
LNST chua phdn phSihyn^ 1.304 12.041 300 4.492 6.325 5.187 (69.887) 1.186 263 (38.789)
L§/Lg4 nhuln trong ndtn 8.668 28.099 6.232 13.563 16.425 12.454 (142.714) 2.978 537 (52.947)
L^/Lgri nhufla cda c6 ddngkhdng kilm sodt
1.304 14.166 300 5.478 7.442 6.102 (69.887) 1.395 263 (33.437)
si. SI'S yii
38
t6ng c6ng ty c6 phan djch vy ky ihu^t dau jsM viet namThuy^ TTiinh Bao cao tm chiiili hop nhat Quy 2Cho nam tai chmh ket thuc ngay 31 tMng 12 nam 2019
26. Bao cao Bo phan:
De phuc vy cho muc dich quan 1^, co cau t6 ch6c cua T6ng c6ng ty dirge chia th^nh bay b6 phan kinh dnanhv6i boat dong chu yeu nhir sau:
Bo phaua IQnh doanh Hoat dong
Djch vu thu ky thu|t dau khi Cho thuS cho thue lai thu dich vy ky thufit diu khi
Djch vy cung ung tau chiia va xa Djch vy cung cap kho n6i, chda vh xilr 1^ dau tfaddau the FSO/FPSO
Djch vy khSo sdt dja chin, dia chit Cung dp djch vy quiln 1;^, vSn h^nh tiu Whan sat dja 2D,3D;c&ig hinh va khio sda chtta c6ng khio sit dja chit c6ng trinh va khio sat siia chtta c6ng trinh ng^Tt^trinhnglmblngthlltbjROV bang thilt bi ROV
Cung dp djch vy can ci cang Cung dp djdi vy can cd cang. cho van phbng vi cung dp cacdjdi vy khic c611^ quan
Cof khL dong mdi va xay lip Gia cong, lip r^; Che tao cic du ki^ thiet b j diu khi
lip dat, v^ hinh va bao du5ng Sfta chtta, v^ hinh, 1% djt va bao dixong cic c6ng trinh khai thicc6ng trinh diu khi bien diu khi
Cug c^ cic Djch vy khic Cung dp cic djch vy khic phyc vu cho nginh diu khi
fY^
lUi
39 4#-
t6ng c6ng ty c6 phAn dich vij ky thuAt dAu khI vi£t namThuylt minh Bdo c4o tki chinh hgrp nhat Quy 2 Cho nam tai chfah k^t thuc ngky 31 thing 12 nfim 2019
T6ng cdng ty lip bio cio bO phin Iheo 07 bO phin kinh doanh nhu sau:
T?iingay 30/6/2019
Tiisin
TaisinbOphin
LSi tit cong ty lifin k^t
Tii sin khdng phin bo
Tdng tii sin
Nor phii tri
Ngphii tri bp phin
Np phii tri khdng phan b6
T6ng ngr phii tri
Dich y v tinky thufit diu
khi
1.228.905
967.325
Djchvy cungung tiu chira vi
xi- ly diu thO(FSO/FPSO)
2.591.343
Dich yp khio sit dja Djch yyichin, dja ch&t c6ng cin dk
trlnh yi khio sit Cingsis chtta cOng trlnh
ngim bang ROY
988.681 3.408.963
260.344
Djch y V cirkhi, ding
miiyi xiylap
8.503.016
952.157 1.134.284 6.444.279
Dfch y v lapdgt, y$n hinhyi bio dvdng
cOng trlnhdiu khf biin
1.191.084
Don vi tlnh: Tri§u VND
Dich vy xSng c^ngkh4c
287.685
381.669 44.731
18.199.676
3.386.124
4.295.158
25.880.958
10.184.789
2.682.248
12.867.437
40 44i- .
t6ng c6ng ty e6 phAn djch vy ky thuAt dAu kbI vi$t namThuylt minh B&o cto tM chinh hgp nhat Quj^ 2 Cho nSm tM chtnh k^t thiic ngiy 31 th^g 12 nSm 2019
41
Djch vu t&uky thufitdiu khf
Djch vy cungung tku chiiav6 xfr ly diu
th8 FSO/FPSO
Dich vv khio s4t djachin, dja chit cOng
trlnh vh khio sit
sua chfia cOng trinhnglm bing ROY
Djch vucan cv
Cing
Djch vy COkhf, d6ng mdi
vk xfiy lip
Djch vy llpd|t, v$n
hknh vk bao
dur&ne c6ngtrlnh din khf
biin
Djch vykhkc
Ting cOng
Doanh thu
Doanh thu thuln th banh^g ra b6n ngoM 940.024
776.059 356.573 791.938 5.391.023 538.358 279.123 9.073.099
Doanh thu thu^ tir binh^g cho b$ ph§n khac 192.915
190.508 18.355 67.442 112.708 44.555 57.084 683.567
T§ng doanh thu 1.132.939 966.567 374.928 859.380 5.503.731 582.913 336.207 9.756.666
Gidv6n
Gi& v6n thuin tir b^ hiUigra b€n ngoAi 855.808 685.283 337.732 616.029 5.059.7785 503.769 257.128 8.315.534
Gii v6n thu4n tir b^ hdngcho cic b$ phtin khac 192.915 190.508 18.355 67.442 112.708 44.555 14.166 640.649
T^ng gi& v6n 1.048.723 875.791 356.087 683.470 5.172.493 548J24 271.295 8.956.183
Lq4 nhu|n g$p b$ ph^n 84.216 90.776 18.841 175.910 331.238 34.589 21.995 757.565
Chi ph( b^ hiing chi phi qu^ 1^ 468.082
L9I nhu^n tir hoftt dQng kinh doanh 289.483
Ph^ Igi nhu§n trong c&c COng 1y U@n doanh liSn kit 404.004
LQi'nhu(hi thuIn tur ho^t d$hg t&i chinh -■
-
109.668
Lgi nhu$n thuan tir ho^t d^ng khdc (115.757)
Lgi nhufin trirdc thul 687.398
Chi phi thul thu nh|p doanh nghi$p 155.825
Lo4 nhu^n trong nam 531.574
t6ng c6ng ty c6 phAn djch vy kS thuAt dau khi vi?t namThuyet mmh Bao cio tM chinh hop nhit Qu^ 2Cho nSrn tm chmh ket thuc ngay 31 th^g 12 nam 2019
VL Thong tin thong tin b6 sung cho cac khoan muc trinh bay trong Bio cio ket qua boat dong Idnhdoanh:
1. Poanh thu ban hang va cung cap dich vu
6thangBN2019 6 thing BN 2018VNB VNB
Poanh thu him. h^g 595.733528.078 1.050.400.896.674
Doanh thu cung cap dich vu 3.774.925.559.478 3.608.390.132502
Doanh thu hgp ddng xay d^ng 4.702.439.587.617 3.005.962504.908
T6ng 9.073.099.075.173 7.664.753533.784
2. Gia von hang ban
6thangBN2019 6 thing BN 2018VND VNB
Gia von cua hwg hoa da him 530.138.583.285 864.054.804.136
Gia von ctia djch vp da cung cip 3.329.490.631.383 3.617.811.316.913
Gia von hep dong xiy dung 4.455.904.732.834 2.776.846.033.641
Tong 8315.533.947.502 7.258.712554.690
3. Doanh thu boat dong tai chfnh
6 thing BN 2019 6 thing BN 2018VNB VNB
Lai ti^n gui, tien cho vay 111.072.684.307 124.022.000.033
chenh lech ty gia 18.188.038.765 23.598.701319
Doanh thu ho^ dpng tai chfnh ididc 7.543.485549 20.240.522.662
Tong 136.8045(tt321 167.861.224.014
4. Chi phi boat dong tai cbinh ,
6thdngBN2019 6 thing BN 2018VNB VNB
Chi phi lai vay 14.066.138.291 15.324.476.961
L5 chenh lech ty gia 15.754.891.415 12398565.704
Dp ph6ng giam gii cac kho^ diu tu (2.705574.448) 410.405.300
Chi phi hoat ddng tai chinh kh^ 20.308531 143.117535
xSng 27.136.063.489 28576,965500
5. Chi phi ban hhng yk chi phi quw ly doanh nghifp
a. Chi phi quan ly doanh nghif p6 thing BN 2019 ■ 6 thing BN 2018
VNB VNB
Luong nhSn viSn quan ly 129.824.726.526 116391.933.01-1
Chi phi khiu hao TSCD quiin 1;^ 19.693.751.681 18.773.442.723
Dich vp mua ngo^ 77.229.364.388 57.816.126.199
Cite khoan dp ph6ng 118.352.857.105 7.464.330.503
42/
.jflj
!GC(:6pIVUK
)AU
TONG CONG TY C6 PHAN DICH Vy KY TBrtJAT D AU KHI VlfiT NAMThuy^ minh B4o cio tm chinh hop nhat Quy 2Cho nam tm chfnh ket thuc ngay 31 th&ig 12 nam 2019
6 thing DN 2019VND
6 thing DN 2018VND
Cac kho^ chi phi quaa 1^ doanh nghiep khic 80.187.084.460 84.254.755.800
Tong 425.287.784.160 284.700.588336
b. Chi phi ban hang
6 thing DN 2019VND
6 thing DN 2018VND
Luong nhan viSn b^ hang 9.206.591.341 7.695.219375
Chi phi quaug cio, ti^p thj 12.370.477.200 23.641.096.475
Chi phi khic phpc vp ho^ ddng bin hing 21.217.485.241 14.077.270.575
T6ng 42.794.553.782 45.413386329
6. Thn nhip hhac
6 thing DN 2019YNB
6 thing DN 2018VND
Thu nhap th Ifaanh ly, nhuong bin tii sin 1.241.181.818 3.720.963.636
Thu th phah b6i thudng, tien thuong 11.939.408.530 8.435.374.426
Thunh^khic 6.728.840.522 2.763.120316
xSng 19.909.430.870 14.919.458378
7. CUphikhac
6 thing DN 2019VND
6 thing DN 2018VND
Chenh l$ch do dinh gii lai tai sin 114.633.108330 -
Ti^ phat, boi thudng 18.237.712.615 806.246.863
Thul n$p 1h^ tiSn chim n$p sau thanh tra, ki^ tra- 1.229.762.616
Cic khoin chi phi khic 2.795.175.143 5.087.468348
T6ng 135.665.996.088 7.123.477.727
8. Chi phi thne thn nhap doanh nghif p hiln hanh6 thing DN 2019
VND
6 thing DN 2018VND
Loi nhuSn kl toan tnrdc thni 687398329.479 548399.517.759
Cic khoin di^ chinh giim (147.311.209.866) (306.459.388.592)
Cic khoin dieu chinh tang 163.480.477398 348.761.716.538
Thu nhap tinh thue 703367.496.911 590.701.845.7Q5
Thiid suit thue Ihu nh^ doanh nghifp ph3 didng 20% 20%
Chi phi dial TNDN hifn hinh 140.713.499382 117.917.719.408
Miln giim thue (4.413.105.451) (4.088.663.950)
Thue TNDN b6 sung nim trudc 78.332 5.893.274.865
Chi phi thai TNDN hien hanh thnan 136300.472363 119.722330.323
)NG'
•iAnYTT
KH(
m
43
t6NG CONG TY c6 PHAn DJCH VD K$ THDAT dAU KHf VI$T NAMThuylt minh Bio cao chinh hiTp nhit Qu^ 2Cho nSm tai chinh kit thhc ngky 31 Ifa^g 12 nam 2019
9. Chi phi san xuat kinh doanh theo yea to
6 thing DN 2019 6 thing BN 2018VNB VNB
Chi phi nguyen lieu, vat lieu 3213.149.373.334 1.474.711.185.145
Chi phi nhan cong 1.188.964.126.532 1.155.542.412.480
Chi phi kfaau hao tai sw c6 dinh 228.636.869.312 284.684.627.852
Chi phi dich vu mua ngoai 3.904.581.153.496 4239.451.616.742
Chi phi khac bing tien 383.950.758.858 271.334.410.013
Ting 8.919.282281.532 7.525.724252222
VL Nh&ng thong tin khic
Nghifp v^ va so dv chn yen vdi cac ben lien qnan.
Trong 6 thmg diu nam 2019, Ting cdng ty da c6 cac giao dich trgng ylu sau vdi cac B§n li^ quan:6 thing BN 2019 6 thing BN 20X8
VNB VNB
Ban hangva cung cap dich vp
Ban QLDA Dien li^c Ddu khf Long Phd 1 38.862.799265 592200.088.863
Tong cdng ty Tham dd Khai thic Din khi 598.365.431.669 459.102.118.979
Ting cdng ty Phdn bdn Hda chit Diu khi 13.053.195.827 ' 302.821.624.355
Ting cdng ty Khi Vi^t Nam 94.052272.407 292.442.957.95i)
Cdng ty CP Loc hda diu Binh Son 135.664.170.576 150.550.737.786
Tip do^ Dau Khi Vift Nam - 43.441.929.619
Ting cdng ty CP Khoan vi Dich vu khoan Diu khi 6.549.936.547 18.424.447.449
Sl dv vdi cic ben lidn quan:30/6/2019 31/12/2018
VNB VNB
Ph« thu khach hing
Ting cdng ty Tham do Khai thac Dau khi 706.238.957201 611.036.865.916
Cdng ty Didu hanh Dau khi Biln Ddng 159.379.850.935. 183.126.994.082
Ban QLDA Difn tpc Dau khi Long Phtl 1 125.739.197.907 111.331.999.583
Cdng ty CP Lpc hda diu Binh Son 69.057.008237 58.530.739.993
Ting cdng ty Phan bdn vi Hda chat DIu khi 46.490.656.584 71.678.401.440
Ting cdng ty Khi Vi^t Nam 5.097.185.075 108.607.467.566
Ban QLDA Cdng trinh Lien hgp Lpc hda diu N^i Son 37203.110.659 37.203.110.659
Ting cdng ty CP Khoan vi Dich vu khoan Diu khi 28.847.817305
44
luAi
t6ng c6ng ty c6 phIn dich vy k$ thd^t dau khi viIit namThuy^ minh Bdo ck> t4i chinh hop nhat Quy 2Cho lum tai chinh ket Ihhc ngay 31 Ihwg 12 nam 2019
Phai thu khac30/6/2019 31/12/2018
VND VND
do^ Dau khf Vidt Nam 52.043.789.164 47256.963.954
Ban QLDA Dien luc Diu khi Long Ph6 1 170.430.429.282 210.752.827234
Tong cdng ty Tham do Khai diac Dau khi 32.059.855.211 30.251.150.814
C6ng ty Dieu hanh Dau khi Biln Dong 26.674.320.177 4.922.599.447
Phm tra ngvhi ban
T6ng cong ty Tham do Khai thac Dau khi 807263.940 1.360.861.460
Ngntri mua tra tien tnrdc
Ban QLDA Difn luc Dau Idii Long Phu 1 822.518.566.007 838350.507.176
Tong c6ng ty Khi Vi^t Nam 13210399.729 13.310.399.729
Phil tra khac
Cong ty Dilu hAnh Dau khi Biln Dong 33.015329 23.648.264.841
Tong cong ty CP Xay 1^ DIu khi Vipt Nam 4.926.817.772 5.240.216.424
T|ip dom Dau khi Vi^t Nam 998.548.265 10.798.843.102
Vay vh no dhi ban
NgSn TMCP Dm chting Viet Nam 20.445.595.867 52.610.850.919
Davng Thi Ngoc Qu;^NgvM ISp bieu
N^yen Van BaoKe to^ tnrong 41#--
Le Manh CntiigTdng Giam d6c
NgayZ^ thdngP^am 2019Thank pho Ho Chi Minh
45
doAn dAu khi quoc giaVIETNAM
t6ng c6ng ty c6 phAnDICH VU KY THUAT DAU Kffl
VIETNAM
So: 549 /DVKT-TCKTV/v: GiM trinh chenh lech s6 lieu Bdo
c4o tM chfnh hop nhit Qu^ 2/2019 sov6i Qu^ 2/2018
CONG h6a XA hot CHU NGHIA VIET NAMBoc lap - Ty do - Hanh phuc
TP. H6 Chi Mink, ngaySi^thdng ̂^-ndm 2019
Kinh gui: - IJy ban Chiing kho^ Nh^ Nude;
- Sd Giao djch Chiing khoto Ha N6i.
C2n cii Dieu 11 cda Thdng tu s6 155/2015/TT-BTC ng^y 06/10/2015 cda B6 TM chinhv6 viSc "Hudng din c6ng b6 thong tin tren thi tniong chiing kho^";
Can cii C6ng van s6 1365/UBCK-GSDC ng^y 01/03/2019 ciia tly ban Chiing kho^Nha nude vh viec gia han thdi gian c6ng b6 Bdo cdo tm chinh ciia T6ng c6ng ty Co phinDich VU Ky thu§.t Dau khi Viet Nam.
Ng^y 26/07/2019, T6ng cong ty Co phin Dich vu Ky thuit Diu khi Vi6t Nam da phdth^ Bdo cko lAi chinh hop nhit Quj' 2/2019. Theo d6, loi nhuSn sau thui hop nhit Quy2/2019 dat 146.653 tridu ding, gi^ 41.458 triSu ding so vdi Igi nhuan sau thui ciia Quy2/2018, tuong duong gitoi 22,04%. Biin dong n^iy chii yiu la do:
+ Chi phi qu^ ly tang do trong Qu^ 2/2019 Ting c6ng ty thuc hien trich hi sung m6tsi kho^ dy phong vi c6ng ng phM thu theo quy djnh;
+ Chi phi khdc t5ng do m6t c6ng ty con ciia Ting c6ng ty tiip tuc thgc hien l§.p v^trinh b^y Bdo cdo tm chinh cho truong hop khdng ddp ling gi^ djnh hoat dgng lien tuc theo
hudng din ciia Thdng tu si 200/2014/TT-BTC ngay 22/12/2014 cua B6 Tm chinh vi hudngdin Chi do ki to^ doanh nghiep.
Ting c6ng ty Ci phin Dich vu K5^ thuat Diu khi Viet Nam trSn trgng thdng bdo.
Ncn nhdn:
- Nhutrdn;
- BKS,HDQT;
- TGD;
- Ban Thu ky;
- Luru: VT,BanTCKT
KT. TONG GIAMD6cPTOd^lfiLG GIAM D6c
CONGTY
HO
Nguyen Xuin Cucmg
V
BM.HD.PTSC. VP.01.14-15/7/2014
