TAP DOAN DAU KHI VItT NAM TONG CONG TY DAU VItT NAM - CONG TY CO PHAN (Thanh lap tai nu& COng hoa Xti hen Chit nghia Viet Nam)

BAO CAO TAI CHINH HOP NHAT CHO KY HOAT BONG TU• 01 THANG 08 KET THiJC NGAY 30 THANG 9 NAM 2018

TAP DOAN DAU KHI VIVI' NAM

TONG CONG TY DAU VItT NAM Dia chi: SO 1-5 Le Du& - Qukin 1 Tp. HCM BAO CAO TAI CHINH HOP NHAT

BANG CAN DOI KE TOAN HOP NHAT Tai ngay 30 thang 09 ram 2018

MA Thuyet SO cuOi ky

Dan vi tinh: VND

SO du 14 (01/08/2018)

TAI SAN so mink

A . TAI SAN NGAN HAN 100 17.651.529.335.525 19.189.791.399.598

I. Tiin va cfic khoan twang throng teen 110 4 3.159.713.645.628 4.238.409.617.335 1. Tien 111 1.942.626.670.861 2.807.086.405.047 2. Cac khoan tuorng duang tien 112 1.217.086.974.767 1.431.323.212.288

II. Cac khoin trail tw tai chinh ngin han 120 5 3.453.365.918.899 3.064.236.888.000 1. Chang khoan kinh doanh 121 4.397.243.326 4.799.377.124 2. Dv pheng giam gia chCmg khoan kinh doanh 122 (2.619.489.124) (2.619.489.124) 3. DOu to nArn gia den ngay dao han 123 3.451.588.164.697 3.062.057.000.000 HI Cac khofin phai thu ngin hp 130 8.346.565.692.888 9.101.777.516.030 1. Phai thu ngan han dm khach hang 131 6 3.993.686.439.061 4.354.147.808.177 2. Ira tru& cho ngtrCri ban near, han 132 130.099.232.601 145.767.969.311 6. Phai thu ngin han khac 136 7 5.051.161.886.758 5.348.353.860.173 7. Du phong phai thu ngan han kh6 doi 137 8 (828.381.865.533) (746.492.121.631) 8. Tai san thieu che xfr ly 139 IV I lang ten kho 140 9 2.562.277.591.020 2.610.859.636.468 I. Hang tem kho 141 2.562.365.867.075 2.610.947.912.523 2. Dv phong giam gia hang ten kho 149 (88.276.055) (88.276.055)

V. Tam san ngin hp khic 150 129.606.487.090 174.507.741.765 I. Chi phi tra try& ngan han 151 49.738.670.205 60.389.661.411 2. Thue gid tri gia tang dtivc khiu trir 152 11 42.761.251.895 90.919.058.433 3. Thud va cac khoan khac phai thu Nha mac 153 12 37.106.564.990 23.199.021.921 4. Giao dich mua ban Lai trai phitu oh. Chinh phis 154 5. Tai san ngan han khac 155

B • TAI SAN DAI HAN 200 6.667.008.591367 6.744.871.078.052 OG

1. Cfic khofin phai thu dai ban 210 50387.016.648 48.854395.960 1. Phai thu dai han dm khach hang 211 6 26.683.616.044 26.687.616.044 2. Tra truec cho nguei ban dai han 212 - 6. Phai thu dai han khac 216 7 47.553.713.457 46.021.092.769 7. Dv phong phai thu dai han kh6 doi 219 8 (23.850.312.853) (23.854.312.853)

II. Tai san co dinh 220 4.465.721.262.655 4.515.053.670.524 1. Tai san ce Binh him hinh 221 13 2.820.543.543.673 2.866.029.283.868

Nguyen gia 222 4,719.065.721.954 4.704.836.176.427 Gia tri hao mon lOy ke 223 (1.898.522.178.281) (1.838.806.892.559)

2. Tai san ce dinh thue tai chinh 224 14 160.161.786 182.937.090 Nguyen gia 225 683.259.091 683.259.091 Cid tri hao men lOy ke 226 (523.097.305) (500.322.001)

3. Tai san co dinh vo hinh 227 15 1.645.017.557.196 1.648.841.449.566

1

Nguyen gilt 228 1.773.762.639.624 1.772.929.221.068 Gia tri hao mon lay kd 229 (128.745.082.428) (124.087.771.502)

III Bit ding san din ttr 230 16 117.113.115.442 117.702.482.618 Nguyen gilt 231 135.964.080.851 135.964.080.851 Gia tri hao mon luy k8 232 ( I 8.850.965.409) (18.261.598.233)

IV Tai san t116 dang dai han 240 176.242.005.540 166.868.858.103 1. Chi phi san xuAt, kinh doanh d6 dang dai han 241 585.993.545 585.993.545 2. Chi phi xay dung ca ban ddr dang 242 17 175.656.011.995 166.282.864.558

V. Cac khoan diu to tai chinh dai han 250 872350.676.271 899.713.529.057 I. Diu to vao cong ty con 251 2. Dan tu vao cong ty lien kdt, lien doanh 252 18 807.885.198.711 823.601.024.171 3. Dau tu dai ban khac 253 19 83.477.733.530 83.477.733.530 4. Du phong giam gilt dau to tai chinh dai han 254 (19.012.255.970) (7.365.228.644) 5. Diu tu nitm giCr d8n ngay Sao han 255

VI Thi san dai han khac 260 985.194.514.811 996.678.141.789 I. Chi phi tra truac dai han 261 10 926.360.971.139 934.075.531.165 2. Tai san thud thu nhip hoan lai 262 4. Lgi th'd thuong mai 269 20 58.833.543.672 62.602.610.624

TONG CONG TAI SAN 270 24.318.537.926.892 25.934.662.477.650

NGUON VON Ma

so Thuyet minh

SO cuoi ky Si din ky (01/08/2018)

A • NQ PHAI TRA 300 13.664.593.089.939 15.271.391.566.920

1. Ng ngan hqin 310 13.342.370.947.389 15.003.617.440.287 1. nal tra ngtr6i ban ngan han 311 21 2.981.662.034.196 4.018.752.955.744 2. Nguoi mua tra tien truac 312 61.702.078.901 21.724.944.016 3. Thus va etc khoan phai nap Nhlt ntrac 313 12 719.436.724.558 718.113.106.916 4. Phai tra nguai lao long 314 124.616.346.526 121.317.759.233 5. Chi phi phai tra ngin han 315 22 457.031.524.769 70.885.383.566 8. Doanh thu chua thgc hien ngan han 318 6.388.198.047 4.198.284.726 9. Phai tra ngin han khac 319 23 5.869.333.583.606 6.631.439.391.862 10. Vay va ng thud thi chinh ngan han 320 24 2.987.564.649.817 3.140.269.263.855 II. Du phong phai tra ngan han 321 25 49.537.483.905 49.188.729.412 7

12. Quji khen thu6ng, phim 322 21.564.467.352 24.084.319.305 13. Quji binh on gilt 323 26 63.533.855.713 203.643.301.652 I

IL Ng dai han 330 322.222.142.550 267.774.126.633 1. Phai tra ngu6i ban dai han 331 1.491.059.742 1.491.059.742 6. Doanh thu chua thge hien dai han 336 1.974.934.157 2.334.013.087 7. Mali tra dai hart khac 337 5.270.847.482 5.298.447.482 8. Vay va ng thud tai chinh dai han 338 27 195.959.802.289 208.238.461.709 11. Thud thu nhap hoan lai phai tra 341 28 117.525.498.880 50.412.144.613

- NGUON VON CHID SO IllfU 400 10.653.944.836.953 10.663.270.910.729 I. Von chu so him 410 29 10.653.944.836.953 10.663.270.910.729 1. Viin gOp cult chit see hau 411 10.342.295.000.000 10.342.295.000.000

- Co phieu pho thong ce quyan bitu quy& 411a Co phi8u uu dai 41 lb

2. Thang du von CO phin 412 3. Quy8n chip chuy8n ddi triti phieu 413

2

4. Von khac dm chi see hint 414 7.587.978.678 7.587.978.678 5. Co phieu quy 415 (5.377.894.575) (5.377.894.575) 6. Chenh Zech danh gia lai tai san 416 (167.017.350.612) (167.017.350.612) 7. Chenh lech ty gia h6i doai 417 13.612.950.687 14.339.217.793 8. Quy den to phat Wen 418 187.592.294.106 187.549.104.875 9. Quy 116 tro Ay xep doanh nghiep 419 - 10. Quy khac thuoc von chit so. him (4.853.898.750) (4.853.898.750) 11.14i nhu:an sau thue chua phan phOi 421 (905.434.356.631) (898.185.638.901)

- LNST chua phan ph6i lily ke den mei kY fru& 421a (893.548.045.922) (1.317.224.331.839) - LNST chua phan ph& ky nay 421b (11.886.310.709) 419.038.692.938

12. Nam yen du to xay dung co ban 422 5.959.092.576 5.959.092.576 II. Nguiln kinh phi NI quy khac 430 - l . Ngu6n kinh phi 431 2. Ngulin kinh phi da hinh thanh tai san có dinh 432

III LO1 ICH CO BONG KHONG MEM SOAT 429 30 1.179.581.021.475 1.180.975.299.647

TONG CONG NGUON VON 440 24.318.537.926.892 25.934.662.477.650

TPHCM, ngay 23 thangib num 2018

Phiing To Van Nguiri lap bleu

Nguyen Bang Trinh Ke twin trtr&ng

o ong toz ng Gia or

TiNG

to 7 .

3

TAP DOAN DAU KHI VIETNAM

TONG CONG TY DAU VICT NAM Dia chi: Se 1-5 Le DuAn - QuAn 1 Tp. HCM BAO CAO TAI CHINH

BAO CAO KET QUA HOAT DOG KINH DOANH HOP NHAT

TO' 01/08/2018 DEN 30/09/2018

Tir 01/08/2018

Dan vi tinh: VND

Tir 01/01/2018 an MO Thuytt den 30/09/2018 31/07/2018

CHI TIEU so minh

I. Doanh thu ban hang va cung cap dich 01 33 9.322.054.704.645 37.541.954.438.285 2. Cac khoan gign trir doanh thu 02 2,573.066.829 6.524.374.609

3. Doanh thu than va ban hang va cung cap dich 10 9.319.481.637.816 37.535.430.063.676

4. Gia von hang ban 11 34 8.847.086.392.652 35.799.648.570.304

5. bpi nhuan gop v8 ban hang va cung cap dich vo 20 472.395.245.164 1.735.781.493.372

6. Doanh thu hoot dang tai chinh 21 36 54.144.185.193 163.308.474.738

7. Chi phi tai chinh 22 37 40.275.672.281 95.251.676.883 Trong do: chi phi lai vay 23 27.777.612.250 75.724.351.468

8. Phan tai (16) trong clang ty lien doanh, lien kat 24 (8.002.571.083) (8.823.891.024) 9. Chi phi ban hang 25 38 252.880.859.349 922.543.807.420

10. Chi phi quki ly doanh nghiep 26 38 187.662.540.258 321.450.326.881

11. Lai nhuan than tir hog Tang kinh doanh 30 37.717.787.386 551.020.265.901

12. Thu nhap khac 31 6.501.386.584 31.327.780.954

13. Chi phi kirk 32 7.515.661.337 42.831.392.479

14. Lqi nhuan khac 40 39 (1.014.274.753) (11.503.611.525)

15. T6ng lqi nhuan k6 toan fru& tha 50 36.703.512.633 539.516.654.376

16. Chi phi thug thu nhap doanh nghiep hien hank 51 3.137.983.973 114.654.980.614 17. Chi phi thu6 thu nhap doanh nghiep hoar lai 38.798.051.044 (28.889.216.622) 18. Lgi nhuan sau thu6 thu nhap doanh nghiep 60 (5.232.522.385) 453.750.890.384

Trong do:

19. Lgi ich cna a dOng Cong ty mg 61 (11.886.310.709) 419.038.692.938 20. LQi nhuan sau thug cua c..6 deing khong ki6m soot 62 6.653.788.324 34.712.197.446 21. Lai co ban tren c6 phieu 70 (5,06)

TPHC o - $4...3r".4. W nom 2018

TONG LONG TY D NOT NA , - CO% TY Co PHA

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Phnng To Van Ngtrel lap bi4u

Nguyin Bang Trinh Ke toan trirZrng

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TAP DOAN DAU KIII VICT NAM

TONG CONG TY DAU V1tT NAM Dia chi: SO 1-5 Le Dudn - Qudn 1 Tp. HCM BAO CAO TAI CHiNH

BAO CAO LU U CHUYEN TIEN TE HOP NHAT (Theo phuong phap gian tigp)

TlY 01/08/2018 DEN 30/09/2018

I.

C111 TIEU

Lu•u chuyin tin tir hopt dOng kinh doanh

Ma so

Tir 01/08/2018 den thuyet 30/09/2018 minh

Tir 01/01/2018 den 31/07/2018

1. Lori nhu(in Ware thua 01 36.703.512.633 539.516.654.376 2. Dian chink cho cac khotin:

Khau hao tai san co dinh 02 41.591.751.564 203.146.210.721 Cac khoan du phOng 03 93.881.525.721 (89.387.579.163) L6 chinh lgch gia h6i doai do danh gid tai cac khoan mvc teen tg co g6c ngoai tg 04 (1.856.692.787) 8.737.762.003 Lai, 18 tit hoat dung dau to 05 (39.650.409.343) (139.743.781.203) Chi phi lai vay 06 27.777.612.250 75.724.351.468 Cac khoan dieu chinh khac 07 140.307.190.496 (232.059.310.882)

3. Lgi niugin tie hoot d'Ong kink doanh 298.754.490.533 365.934.307.320 tutor thay dji von ireu *Ong 08 Tang, giam cac khoan phai thu 09 705.970.310.318 745.206.691.786 Tang, giam hang ton kho 10 48.582.045.448 491.113.143.835 Tang, giam cac khoan phai tra 11 (1.573.494.355.057) (2.674.036.255.902) Tang, giam chi phi tra try& 12 (16.663.432.860) (27.980.246.494) Ti6'n lai vay da tra 14 (10.636.626.793) (78.468.098.862) Thug thu nhap doanh nghigp da nOp 15 (2.519.970.186) (33.162.007.062) Tien thu khac tir hoat ddng kinh doanh 16 197.744.557 4.064.837.029.972 Tign chi khac cho hoat dOng kinh doanh 17 (4.081.150.512.790)

Guy thuyan tin thunn tit hoot &Ong kink doanh 20 (549.809.794.040) (1.227.705.948.196)

11. Luu chuyin tin tir hoot ding dAti ttr

1. Titn chi dg mua sam, xay dung tai san co dinh va (24.436.111.520) (136.858.368.250) cac Lai san dai han khac 21

2. Ti6n thu tir thanh 1y, nhtrcmg ban tai san co dinh va 73.411.704 42.403.889.802 cac tai san dai hart khac 22

3. Tien chi cho vay, mua cac eking ci nq cda (2.239.531.164.697) (2.958.000.000.000) don vi khac 23

4. Tit!, thu h8i cho vay, ban lai cac cling cv nq cua 1.850.000.000.000 2.001.155.024.830 don vi khac 24

5. Ti6n chi dau ttr, gap von vao don vi khac 25 6. Ti6n thu hoi dau ttr, gop von vao don vi khac 26 402.133.798 3.038.424.411 7. Ti6n thu lai cho vay, co tire va lqi nhuan duqc chia 27 47.652.980.426 150.742.701.571

Law arty& tian Malin tir hoot tieing dau tu. 30 (365.838.750.289) (897.518.327.636)

III. Luu chuyin tin Ur hoot ding tai chinh 3. Ti6n vay ngAn han, dai han nhdn duoc 33 2.842.359.326.930 9.777.902.205.301 4. l'ign chi tra nq g8c vay 34 (3.006.517.713.388) (8.520.707.243.158) 5. Tign chi tra no thug tai chinh 35 (19.466.600) (68.133.100)

5

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TONG CONG TY DA'

- CONG TY CO PHA ).■I ) VIET NAM

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(c., r Du Gfi a

Phung TO Van Ngtred 14p bieu

Nguyen Bang Trinh Ke tom truirng

6. Co Vic, 1cri nhuen da tra cho chit sa hau 36

Luu chuyin tien thuan tie ho9t tiOng tai chinh 40 (164.177.853.058) 1.257.126.829.043

Ltru chuyen tien thuen trong nam 50 (1.079.826397.387) (868.097.446.789)

Tien vi ttrtrng throng tien d u nam 60 4 4.238.409.617.335 5.108.544.206.484

Anh htremg cna thay doi t' gid h6i dodi quy d6i ngoai to 61 1.130.425.681 (2.037.142.360) Dieu chinh do hcfp nhkt Tien vi ttrung throng tien cuOi ky 70 4 3.159.713.645.628 4.238.409.617.335

TPHCM, ngay.29 thang/Onam 2018

6

TAP DOAN DAU KHI VIET NAM TONG CONG TY DAU VIET NAM - CONG TY CO PHAN THUYET MINH BAO cAo TAI CHINH HOP NHAT GI&A NIEN DO (Tie'p theo)

1. THONG TIN KHAI QUAT

Hinh thuc so' hii.0 van

Tang Ong ty Dau Viet Nam - Cong ty TNHH MOt thanh vien (gai tat la "Tang Cong ty") la don vi thanh vien hach toan dOc lap thuOc Tap doan Dau khi Viet Nam. Theo Quyet dinh so 1250/QD-DKVN ngay 06 thang 6 nam 2008 dm Tap down DL khi Viet Nam, Cong ty me Tong Cong ty &roc thanh lap tren co sa hap nhat T6ng COng ty TNHH MOt thanh vien Thuong mai Dan khi va Cong ty TNHH MOt thanh vien Che bien va Kinh doanh San pham Dau ma.

Tang Cong ty &roc cap Gidy Chung nhan dang ky kinh doanh s6 4104005189 ngay 26 thang 6 nam 2008 va thay doi Ian 16 ngay 16 thang 01 nam 2016. Tong Cong ty chinh thac di vao hog dOng tin ngay 01 thang 7 nam 2008 vai van dieu le la 7.220.000.000.000 dong. Theo Giay chting nhan dang ky kinh doanh dang ky thay doi Ian thir 13 ngay 16 thang 7 nam 2013, von dieu le dieu chinh dm Tong C6ng ty la 10.884.251.000.000 VND.

Tu ngay 01 thang 8 nam 2018, Tang Cong ty chinh thin chuyen d6i mo hinh hoat dung sang ding ty c6 phan theo Giay chang nhan dang ky kinh doanh thay doi lin 17 ngay 01 thang 8 nam 2018. VOn didu le dia. Tong COng ty sau khi chuyen thanh cong ty c6 phL la 10.342.295.000.000 dOng.

Tai ngay 30 thang 09 nam 2018, tang so nhan vien tai Tang COng ty (khong bao gam cac cong ty con) la 716 ngueri (tai ngay 31 thang 07 nam 2018: 721 nguOi).

Hot dOng chinh

Hog dOng kinh doanh chinh caa Cong ty me Tang C6ng ty la xudt nhap khan va kinh doanh dau thO trong va ngoai =St; Xuat nhap khau va kinh doanh san pham dal trong va ngoai nirac; XuAt nhap khau thidt bi, vat to may mot va dich vu thuong mai; San xuat san pham dau; Xay dung cac he thong bon china, phan phoi va kinh doanh san pham dau; Xuat nhap khau san pham dau va cac san pham co nguon got tin dau, hoa chat, vat tu, thiet bi va phtrong tien phyc vu cong tic the bien va kinh doanh san pham du; Kinh doanh vat tu thiet bi hoa chat trong linh vac the bien san pham dau; Moi giai va cung Ong tau bien; Kinh doanh lchach san, du lich (khong kinh doanh khach san tai try so); Dich vu cho thue xe bon, be chira xang dau va kho bai; Mua ban phan bon, cac san pham hoa dau.

MA BONG THANH VIEN/HQI BONG QUAN TRI VA BAN TONG GIAM DOC

Cac thanh vien cua HOi clang Quan tri va Ban Tang Giam &Se Tang Cong ty da dieu hanh Tang C6ng ty DL Viet Nam - Cong ty e6 phan tir ngay 01 thang 8 nam 2018 (ngay chinh thac chuyen thanh Cong ty Co phan) den ngay lap bao cao tai chinh hap nhat bao g6m:

Hoi along Conan tri

Ong Nguyen Hoang Tan

Ong Cao Hoai Duung

Ong Le Van Nghia

Ong Nguyen Viet Thing

Ong Hang Anh Minh

Ong Le Ngoc Quang

Ong Iran Hoai Nam

Chit tich (ba nhiem ngay 01 thang 8 nam 2018)

Thanh vien (b6 nhiem ngay 01 thang 8 nam 2018)

Thanh vien (b6 nhiem ngay 01 thang 8 nam 2018)

Thanh vien (ba nhiem ngay 01 thang 8 nam 2018)

Thanh vien (b6 nhiem ngay 01 thang 8 nam 2018)

Thanh vien nhiem ngay 01 thang 8 nam 2018)

Thanh vien (ba nhiem ngay 01 thang 8 nam 2018)

6

TO DOAN DAU KH± VIET NAM TONG CONG TY DAU VIET NAM - CONG TY CO THUYET MINH BAO cAo TAI CHINH HOP NHAT GIOIA NIEN DO (Tie-p theo)

Ban Tong Giant d6c

Ong Cao Hodi Duong

Ong Pham Thanh Vinh

Ong Le Xuan Trinh

Ong Vo Khanh Hung

Ong Vu Hoal Lam

Ong Nguygn Tudn Tti

Ong Nguygn Anh Toan

Tang Gam (lac

PM Tang Giam doc

Ph6 Tang Giam dac

PhO Tang Giam &Se

PM Tong Gam dac

PM Tang Gam dac

Pho Tang Giam (lac

floc di6m hog dung ciia Tong Cong ty trong ky hoat Ong c6 anh htrong den Bao cao tai chin h hop nhAt Cdu trtic doanh nghiUp

Tang COng ty gam Cong ty me va 29 cong ty con sa huu truc tier). Danh sash cac cling ty con nhu sau:

Ten ding ty con Noti thanh lip vi heat ding

Ty le phin sir btu (%)

Ty le quyin bieu quyit

nAm gilt (%) HO ding chinh

Ong ty C6 phin Diu khi MO Kong Can Thu Ging ty C6 phin Xang diu Diu khi Wing Ang fla Tinh

Ging ty C6 phin Diu nhin PV Oil (i) Tp. Hi Chi Minh

Ging ty Co phin Xang dau Diu khi Tra Vinh Tra Vinh Ong ly C6 OIL Xang dau Diu khi Bac Lieu BL Lieu Ong ty C6 phan Xing Au Diu khi Binh Thuan Binh Thuan Ong ty Co phin Xang diu Diu khi Thanh Hie Thanh Hoi

Cling ty C6 phan Sin mit vi Chi bien Dau khi Phi My Wing Tau

Ong ty C6 phan Xang dau Diu khi Sai Gan Tp. H6 Chi Minh

Ong ty C6 phin Xang dau DL khi Wing Tin Wing Tau Ong ty C6 phin Xang dau Diu khi Ha Nii Ha Nii Ong ty C6 phan Xfing dau Diu khi Thiry Thien Hu6 Thin Mien Hui

Ging ty TNHH MTV Xing du Diu khi Lio Lao Ging ty C6 phin Xang diu Diu khi

Thii Binh Thai Binh

Ong ty C6 phan Djch vg Diu khi Thai Binh Thii Binh

89,37% 56,50%

62,67%

96,27% 96,09% 79,68% 56,86%

67,64%

66,05%

57,18% 71,35% 74,67%

100,00%

68,00%

51,00%

89,374 Xay dung king kho xang diu. Chi Kin vi kinh doanh cac sin

56,50% Bin bin nhien lieu rail, king, khi va cac sin phim lien quan. Khai thin, sin xuit, van chuyin, bin huh WI bin 16 cac sin

62,67% phim lien quan din xang, dau vi khi d6t.

96,27% Kinh doanh xang du. Kinh doanh hang lieu ding.

96,09% Bin bilk thuc phim. Bin buin vat lieu, thiit bi lip dat khic

79,68% Bin buon nhien li'6u ran, king, khi vi cac sin phim Ilan quan.

56,86% Kinh doanh xang, dau cac loci; kinh doanh thong mai, dich vu Bin burin, bin 16 king dau vi cac sin phim co lien quan. Sin

67,64% xuat ch6 biin nhien lieu va dung moi. Kinh doanh nhien lieu Kinh doanh sing du. Khai thin du tho. Hoat dOng djch vu h6

66,93% trq khai thin dOu (hi va khi to nhien. Sin xuit hoi chit ca bin.

57,18% Bin ban, bin 16 xang dau va can sin pham co lien quan. Sin

71,35% Kinh doanh sing dau vi dc san pham c6 lien quan. Dinh vu

74,67% Bin hub xang dau vi dc sin phim c6 lien quan.

100,00% Bin boon sing dau vi cac sin phalli co Iiin quan. Bin buon nhien lieu ran, long, khi vi cac sin phim lien quan.

68,00% Bin

dung cac loci nha.

51,00% Bin buon vi kinh (load lurk !dining.

7

Nal thanh Ty 1? s& hvu ET % Ho#t dOng chinh

Dau to xay (Jong kho ngArn chCra xang dAu

15,00% San xuat va kinh doanh dau hoa deo DOP

30,01% San xuat kinh doanh nhien lieu sinh hoc

Ten ding IA lien doanh

Cong ty TNHH Kho ngArn Xang dau Dau khi Viet Nam

C8ng ty Lien doanh Hoa chAt LG-VINA

Cong ty Co phAn Nhien lieu Sinh hue Phtrang Dong

BA Ria - Viing Tau

bong Nai

Binh PhtTerc

21,94%

TAP DOAN DAU KHI VIET NAM TONG CONG TY DAU VIET NAM - CONG TY Co PHAN THUYET MINH BAO CAO TAI CHINH HOP NHAT GICJA NIEN DO (Tiap theo)

Ten tong ty con Noi thanh lap vi hoot thing

Ty le phan slr heti (%)

TS, le quyen bieu quyet

nom girt (%) Gang ty Co phan Xang dart Diu khi Nam Dinh Nam Dinh 56,75% 56,75% Ong ty a Olin Xang dau Dau khi Tay Ninh Tay Ninh 78,62% 78,62% Ging ty Cri phin Ming dau Dau khi Cai Lan Quang Ninh 80,19% 80,19% Gang ty Co phan Xang dau Dau kin Phu Yen PhU Yen 67,13% 67,13% Cling ty C6 phan Xang dau Dau khi Phu Thp Phu Thp 71,68% 7 i,680/.

Cong ty TNHH Kinh doanh dau Qu6c te Singapore Singapore 51,00% 51,00%

Cong ty C6 phan Xing dill Diu khi PV Oil Mien Trung Quang Ngai 71,43% 71,43%

Cong ty Co pill Ming din Dau khi PV Oil Hai Kong Hai Phong 72,00% 72,00%

Ong ty C6 phan Van MI Xing din Diu khi Viet Nam Tp. H6 Chi Minh 71,00% 71,00%

Ong ty Co phan Thuong mai Du lich Xang dau Dalt khi Ha Giang

Hi Gang 80,37% 80,37%

Cong ty Co phan Throng mai Xuat nhap khau Th0 Dim Tp. H6 Chi Minh 51,01% 51,01%

Tang Cong ty Throng mai K9 thuat vi Dau hr (PETEC) (ii)

Tp. Hi Chi Minh 95,09% 95,19%

Cong ty c6 phan Cambodia Campuchia 51,00% 51,00%

COng ty Co phan Xang dau Diu khi Ninh Binh 20,26% 66,67% Ninh Binh (iii)

boat di)ng chink Mua bin, kinh doanh cac son pham dau mo. Doi 19 ban bulb, Bin buon nhien lieu Tanjong, khi va cac Sall ph& lien quan. Kho bai va luu gni hang Iva. Ban burin nhien lieu Tin, king, khi Mua ban xang dau va cac sari pham lien quan; mua ban khi dot; Ban buon nhien lieu ran, Ong, khi vi can son pham lien quan. Mua ban, kinh doanh cac loaf din the vi can sari pham dau tren thi truing quoc te. Thom gia mua ban va cung cap din th6 tai Ban buon nhien lieu ran, lOng, khi va cac son pham lien quart Ban bulk may moo, thick bi va phu tang may khan. Van (Ai hang Ban buon nhien lieu ran, long, khf vi cac sari pham lien quan. Bin buon may mac, thiet bi va phi tong may khac. Van tai hang Van tai hang hoa fluting b8. Ban bu6n nhien lieu Tin, long, khi. Ban le nhien lieu d8ng co trong can mira hang chuyin doanh. Ban buon nhien lieu ran, long, khi va cac son phim lien quan. Ban buon may mon, thiet hi va phi tong may khan. Van tai hang Kinh doanh xang, dau, mer, nheit. Kinh doanh van tai Lang dau. Ban buon 8 to va xe GO dOng co Bac. Sat they, vat lieu xay Xuat nhap khan, to cite kenh ban buon ;tang dau; chi fiat xuat nhap khan thiet bi toan hi", may mac va thiet bi le; xuat nhap Dang trong qua trinh thanh lap

Ban buon nhien lieu Tanjong, khi vi cac son pham lien quan. Chuin bi mat bang. Kho bii va ltru gift hang boa. Van tai hang

(i) Hai clang Thanh vien Tang Cong ty da co nghi quyet phe duyet chit truing thoai von tai C6ng ty TNHH Dau nh6n PVOIL. Tai th6i diem lap boo coo tai chinh hop nhat nay, Tang C6ng ty dang trong qua trinh len ke hooch thut hien Nghi quy6t caa HOi ding Thanh vien. (ii) Tai ngay 30 thang 9 Mtn 2018, Tang Cong ty ghi nhan va phan anh tren boo coo tai chinh rieng khan gip von c6 phan vao PETEC 16n han gia tri PETEC dang theo dor va hach toan vii so tien 111.225.298.544 d6ng. Ban Tang Giam dac Tang Cong ty tin trong rang khan chenh Lech nay se dugs xir

ly khi PETEC thtic hien xong cong tac quy& toan ca phan h6a. Theo do, Ban Tang Gam d6c Tang Cong ty

da guy& dinh dieu chinh tang van dieu le tai ding ty con de loai trix khoan chenh tech nay fru& khi thus

hien hop nhat boo coo tai chinh dm Tang C6ng ty.

(iii) TS, le s6 hav dm. Tang Cong ty tai Cong ty Co phan Xang dau Dau khi Ninh Binh (PVOiI Ninh

Binh) IA 20,26%. Tuy nhien, Tang Ong ty c6 da s6 thanh vien trong Hai clang Quan tri (2 tren 3 thanh vien HOi deng Quan tri IA ngtthi dm Tang Cong ty, ttrang Ong ty le hie% quyet la 66,67%) theo Nghi quyet Dai

HOi dang ca clang sa 193/NQ-DHCI) ngay 24 thang 4 nom 2018 oh PVOIL Ninh Binh.

Danh such cac cong ty lien doanh set hum trip dip:

8

TAP DOAN DAU KHI VIET NAM TONG CONG TY DAU VIET NAM - CONG TY CO PHAN THUYET MINH BAO cAo TAI CHINH HO'P NHAT GIIJA NIEN DO (Tie-p theo)

Danh sach cac Ong ty lien het so' Wu trig tiep:

Ten tong ty lien ket Nai thanh lap vi hoat Ong

TS, le pain sir hiru (%)

TS, Ig quyen bib quyet (%) float dant; chinh

Cong ty Co phin 116a dau vi Nhien lieu Sinh hoe Diu khi

Ha Nei 39,76% 39,76% San xuit, kinh doanh nhien lieu sinh hoc

Cong ty Co phin Thtremg mai diu khi Petechim Tp. H6 Chi Minh 29,00% 29,00% Mua bin till& bi, pito tung, Vet tu, hoa chit nganh diu khi

C8ng ty C6 phAn Vat to Xang dau Tp. H6 Chi Minh 44,87/0 44,94% Xuat nhip khau xang din, van chuyen hang hea

Ong ty C6 phin Thtrerng mai Thach Han (i) Quang Tri 45,00% 45,00% Kinh doanh xang dau, ding nghe phim, ruing sin, thuc phim,...

Coring ty a phin Nhien lieu Sinh hoc Dau khi Mien Quang Ngai 34,28% 34,28% Sin xuit, kinh doanh nhien lieu sinh hoc Trung

Ong ty Co plittn Dieu Phi Yen Phi Yen 47,79% 47,79% San xuit, the bier hang Ming sin suit

Cong ty Co pdn Thucmg nghiep Ca Mau Ca Mau 24,53% 24,79% Kinh doanh xang dau, ding nghe phim, deg sin, thnc phim,...

Cling ty C6 phiin D'Au khi Duong Deng Kien Giang Kim Giang 33,96% 33,96% Kinh doanh xang din, xi ming

(i) HOi d6ng Thanh vien Tong C6ng ty da cO Nghi quyet phe duyet chit trucmg thodi Von tai PV Oil Quang Tri (nay la Cong ty Co phan %rang mai Thach Han). Tai thai diem lap bao cao tai chinh hop nhat nay, Tang Cong ty clang trong qua trinh len ke hoach de thuc hien Nghi guy& cua HOi cling Thanh vien.

2. CO SO LAP BAO CAO TAI CHINH HQP NHAT VA NAM TAI CHINH

Co* so' lap ha° cao tai chinh hop nhAt

Bap cao tai chinh hop nhat kern theo &roc trinh bay bang D6ng Viet Nam (VND), theo nguyen the gia g6c va phir hop vii chuan muc ke toan, the dO ke toan doanh nghiep Viet Nam va cac quy dinh phap 1/ co lien quan den vice lap va trinh bay bac, cao tai chinh hop nhat

Sao cao tai chinh hop nhat kern theo khong nharn phan anh tinh hinh tai chinh hop nhat, k'et qua hoat ding kinh doanh hop nhat va tinh hinh kin chuyen tien to hop nhat theo cac nguyen the va thong le' ke toan dtroc chap nhan chung tai cac nude khac ngoai Viet Nam.

Nam tai chinh

Nam tai chinh cua T6ng Cong ty bat dau ngay 01 thing 01 va IC& thilc vao ngay 31 thing 12. Bao cao tai chinh hop nhat nay duoc lap cho k/ hoat ding dau tien dm Tang COng ty duai hinh thirc COng ty Co Phan tir ngay 01 thing 08 nam 2018 (ngay chinh thCrc chuyen sang Cong ty Co phan) den ngay 30 thing 9 nim 2018.

3. TOM TAT CAC CHINH SACH ICE TOAN CHU YEU

Sau day la cac chinh sach ke toan chi] y6u duct T8ng Cong ty dp dung trong vice lap bao cao tai chinh hop nhAt :

tinh 1(6 toan 9

TAP DOAN DAU KHI VIET NAM TONG CONG TY DAU VIET NAM - CONG TY Co,PHAN THUYtT MINH BAO CAO TAI CHINN HOP NHAT GIUA NIEN DO (TieO theo)

Viec lap bao cao tai chinh hap nhAt tuan thu theo chuan mitt ke toan, the dO ke toan doanh nghiep Viet Nam va cac quy Binh phap Iy c6 lien quan den viec lap va trinh bay bao cao tai chinh hop nhat yeu cau Ban Tong Giam doc phai c6 nhung trac tinh va gia dinh anh hutrng den se lieu bao cao A/A cong nq, tai san va viec trinh bay cac khoan cong nq va tai san tiem tang tai ngay lap bao cao tai chinh hap nhat cling nhu cac set lieu bao cao ve doanh thu va chi phi trong suit ky hog d0ng. Mac du cac trot tinh ke toan &rat lap bang tit ca sit hieu biet dm Ban Ring Giam doc, s6 thuc to phat sinh co the khac vai cac vac tinh, gia dinh dat ra.

Ca s& hop nhat bao cat) tai chinh

Bao cao tai chinh hop nhat bao g6m bao cao tai chinh cua C8ng ty me - Tong C6ng ty Dau Viet Nam -Cong ty TNHH MCA thanh vien va bao cat) tai chinh cua cac cong ty do Cong ty me kiem soat (cac ding ty con) duct lap cho ky hog Ong ter 01 thang 08 ram 2018 va ket Mite ngay 30 thang 9 ram 2018. Viec kiem soat nay dat dugc khi Cong ty me c6 kha nang kiem soat cac chinh sach tai chinh va hog (I-Ong cua cac cong ty nhan dau to nham thu clugc lgi Ich tir hoat Ong dm cac cong ty nay.

Ket qua hog d6ng kinh doanh cua cac cong ty con durgc mua lai hoac ban di trong ksy dtrgc trinh bay trong Bao cao ket qua hoat Ong kinh doanh hap nhat ter ngay mua hoac cho den ngay ban khoan dau too cong ty con dO.

Trong truttng hop can thiet, bao cao tai chinh cua cac cOng ty con dtrat di'eu chinh a cac chinh sach ke toan dugc ap dung tai C6ng ty me va cac cong ty con la gieng nhau.

Tat ca cac nghiep vu va s6 du chit yeu gitra Citing ty me vii cac cOng ty con va gitra cac cOng ty con vii nhau dugc loai bo khi hop nhat bao cao tai chinh.

Lori Ich cua c6 dong khong kiem soat bao gam gia tri cac Igi ich cua c6 &mg khong kiem soat tai ngay hap nhat kinh doanh ban dau va phan lgi ich cua c6 Ong kitting kiem soat trong sty bien deng oh tong vein chi' . sa hCru tir ngay hap nhat kinh doanh. Cac khoan 16‘ Oat sinh tai cong ty con phai dugc phan be Wang Ong vii phan s6 Mu cua CO (long khong kiem soat, Ice ca truing hap s6 to da lan han phan him cua c6 clOng khong kiem soat trong tai san thuan cua cong ty con.

Hop nhat kinh doanh

Tai san, cOng ng va ding 11g teem tang dm cong ty con dugc xac dinh theo gia tri hap ljr tai ngay mua cong ty con. Bat 14 khoan plity trOi nao giaa gia mua va tong gia tri hap 1S, cua tai san dugc mua clugc ghi nhan la lad th6 thuong mai. Bat 1(5/ khoan thieu but nao giCta gid mua va tang gia tri hap 1S, cua tai san dtrgc mua dugc ghi nhan vao ket qua hog dOng kinh doanh cua ky ke toan phat sinh hog Ong mua cong ty con.

LM ich cua co &mg khong kiem soat tai ngay hop nhAt kinh doanh ban d'Au duce xac dinh tren ca so ty' 16 cocua dOng kh6ng kiein soat trong tang gia tri hop ly dm tat san, cling no va ding nq tiem tang &roc ghi

nhan.

Ban tu• vao cong ty lien ket

Ong ty lien lc& la mOt cong ty ma Tong C6ng ty c6 anh Wong clang ke nhung khong phai la cong ty con hay cOng ty lien doanh cua Tong C6ng ty. Anh Mang clang Ice the hien 6 quyen tham gia vao viec dua ra cac quyk dinh ve chinh sach tai chinh va hoat dong dm ben nhan dau to nhung khOng co anh Mang ve mat kiem sok hoac Ong kiem soat nhang chinh sach nay.

10

TAP DOAN DAU KHI VIET NAM TONG CONG TY DAU VIET NAM - CONG TY Co. PHAN THUYET MINH BAO cAo TAI CHINN HOP NHAT GICIA NIEN DO (Tiep theo)

Kat qua hoat do, ng kinh doanh, tai san va cong no cua cac cong ty lien kat dugc hop rthdt trong bdo cdo tai chinh theo phuo'ng phap von cha so him. Cdc khoan gap van lien kat &rot trinh bay trong Bang can a ke toan hop nhdt theo gid gac &rot dieu chinh theo nhung thay doi trong phan van gap cua TOng Cong ty vao phan tai san thuan cua ding ty lien kat sau ngay mua khoan du tu. Cat khoan to dm ding ty lien kat vuot qua khoan gop van dm Tang Cong ty tai cong ty lien ket do (bao gam bat ice cac khoan Op van dai han ma ve that chdt tao thanh dau to thuan caa Tang Cong ty tai ding ty lien kat d6) khong &rot ghi nhan.

Trong truang hop mot cOng ty thanh vien dm Tang COng ty thtrc hien giao dich voi mot ding ty lien kat vai Tang COng ty, la1/18 chua thtrc hien turn (mg vai phan gap van dm Tang Cong ty vao cong ty lien ket dugc loai frit khoi bdo cdo tai chinh hop nhdt.

Cop von lien doanh

Cat khoan gop van lien doanh la th6a thuan tren co so. 1c5/ kat hop dang ma theo do Tang Cong ty va cac ben tham gia thut hien hoat dung kinh to tren co sO dang kiem soil. Co so clang kiem soat dugc hieu la viec dtra ra cac guy& dinh mang tinh chitin Iwo lien quan den cac chinh sach hog dOng va tai chinh cua don vi lien doanh phai co str clang thuan cua cac ben dOng kiem sok.

Trong twang hop mat cong ty thanh vien true tiap thtrc hien hoat dOng kinh doanh theo cat thoa thuan lien doanh, phan van gop vao tai san dang kiem soat va bit kjf khoan no phai tra phdt sinh chung phai ganh chiu ding vai cat ben gap van lien doanh khdc tir hoat citing da lien doanh dugc hach town vao bdo cdo tai chinh cua cOng ty tuong ung va duvc phin loai theo ban chit dm nghiep vu kinh to phat sinh. Cac khoan ding no va chi phi phat sinh CO lien quan trtrc tiap dan phan van gap trong phan tai san clang kiem soat dugc hach toan tren co so' dan tich. Cdc khoan thu nhap tlr viec ban hang hoac sir dung phin san phdm dugc chia tit hoat dOng oh lien doanh va phan chi phi ph& sinh phai ganh chiu &roc ghi nhan khi chic chin khoan Igi ich kinh to co dugc tir cac giao dich nay dugc chuyan toi hoic chuy'en ra khai Tang C6ng ty va cac khoan Igi ich kink to nay co the &roc xac dinh met each clang tin cay.

Cat th6a thuan gOp van lien doanh lien quan Ten viec thanh lap mot co so kinh doanh dOc lap trong do cO cac ben tham gia gop van lien doanh dugc goi la co ser kinh doanh dang kiem sok. Tang COng ty lap bao cdo ve ode khoan lgi ich trong cac co so kinh doanh dang kiem soat theo phu'ong phap van chit sa him.

Bit ky lgi the kinh doanh nao co &rot tr1 viec mua lai phAn gap von oh Tang C6ng ty tai don vi gop van lien doanh dung kiem soat dtrgc ke toan phu hop vai chinh sach ke toan dm Tang Cong ty lien quan dan lgi the thuong mai co dugc tit viec mua cong ty con.

Loi the thu'o'ng mai

Lgi the thuong mai tren bao can tai chinh hop nhdt la phan php trOi giva mat gid phi hop nhat kinh doanh so vai phan Igi ich cua Tang Cong ty trong tang gid tri hop 1S, dm tai san, cong no va cong no tiem tang dm cOng ty con, ding ty lien kat, hoac don vi gap van lien doanh tai ngay time hien nghiep vu dau nr. Loi the thuong mai dugc coi la mot loai tai san vO hinh, &roc tinh khAu hao theo phuong phap duang thang dtra tren thai gian him dung utc tinh cua lgi the kinh doanh trong yang 10 nim.

Lgi the kinh doanh cO durgc tir viec mua cong ty lien ket dugc tinh vao gia tri ghi so cua cong ty lien kat. L,gi the kinh doanh tin viec mua cac cong ty con &roc trinh bay rieng nhu mot loai tai san co khdc tren bang can dai ke toan hap nhAt.

11

TAP DOAN DAU KHI VIET NAM TONG CONG TY DAU VIET NAM - CONG TY COPHAN THUYET MINH BAO cAo TAI CHiNH HO'P NHAT GI&A NIEN DO (TidO theo)

Khi ban cong ty con, cong ty lien ket hoac don vi g6p van lien doanh, gid tri con lai cua khoan lgi the thuong mai chtra khan hao het dugc hach toan vao khoan 15.1/18 do nghiep va nhuong ban cong ty tuong ang.

Tien va cac khoan Wong throng tien

Tien va cac khoan Wong duong tien bao gam tien mat tai quy, cac khoan tien gai khong IcY han, cac khoan dau to ngan han c6 kha nang thanh khoan cao, de clang chuyen thanh tien va it rai ro lien quan den viec bien Ong gia tri.

Cac khoan dau to tai chinh

Chd.ag khodn kinh doanh

Chang khoan kinh doanh la cac khoan chang khoan duot Tang COng ty nam gift vai mix dich kinh doanh. Chang khoan kinh doanh ducyc ghi nhan bit dau tit ngay Tang Cong ty co quyen sec him va doge xac dinh gia tri ban dau theo gid tri hop lji cua cac khoan thanh toan tai theri diem giao dich phat sinh Ong cac chi phi lien quan den giao dich mua chimg khoan kinh doanh.

Tai cac kSi ke toan tiep theo, cac khoan du to chung khoan doge xac dinh theo gid g6c trig cac khoan giam gid chang khoan kinh doanh.

Du phOng giam gia chang khoan kinh doanh dtrgc trich lap theo cac quy dinh ke toan hien hanh.

Cdc khotin Sin to nam gift din ngdy ado hqn

Cac khoan dau to nam gift den ngay dao han bao gam cac khoan du to ma Tang Cong ty coy dinh va lcha Wang gift den ngay dao han. Cac khoan dau to nam gift den ngay dao han bao gam: cac khoan tien gai ngan hang co ky han (bao gam ca cac loai tin phieu, ky phieu), trai phieu, co phieu tru dal ben phat hanh bat buac phai mua lai tai mat thai diem nhat dinh trong Wang lai va can khoan cho vay nam gift den ngay dao han vai muc dich thu lai hang ky va cac khoan dau to nam gift den ngay dao han khac.

Cac khoan dau to nam gift den ngay dao han doge ghi nhan bat dau tit ngay mua va doge xac dinh gia tri ban dau theo gia mua va cac chi phi lien quan den giao dich mua cac khoan dau tu. Thu nhap lai tit cac khoan dau to nam gift den ngay ddo han sau ngay mua dtroc ghi nhan tren Bdo cao ket qua hoat clang kinh COI doanh hop nhat tren co so du thu. Lai doge huang tru6c khi Tang COng ty nam gift &roc ghi giam tra van gid gee tai thoi diem mua.

Cac khoan dau to nam gift den ngay dao han doge xac dinh theo gid gOc tar di dv phong phai thu khO d6i.

Du phong phai thu kho doi cua cac khoan dau to nam gift den ngay dao han dtrgc trich lap theo cac quy dinh ke toan hien hanh.

DAu tu. Op vein vac, don vi Ude

D'au tu gap van vao don vi khac phan anh cac khoan.d'O.0 g6p v6n nhtmg Tang Cong ty khOng co quyen kiem soat, (long kiem soat hoac c6 anh huang clang ke doi vai ben dtrot dau tu.

Khoan dau to gop von vao don vi khac doge phan anh theo nguyen gid tra cac .khoan du phong giam gia dau tu. Do phong giant gia cac khoan dau tu gop v6n vao don vi khac IA c6 phieu niem yet duac trich rap

12

TAP DOAN DAU KHI VIET NAM TONG CONG TY DAU VIeT NAM - CONG TY Co PHAN THUYET MINH BAO CAO TAI CHINN HOP NHAT GIGA NIEN DO (Trep theo)

theo cac quy Binh ke toan hien hanh. Du phong giam gid dau to gap von vao don vi khac &lac trich lap (Iva tren s6 lieu c6a bao cao tai chinh hap nhat, bao Om ca phan cua loi ich c6 dung khong kiem soat.

No• phai thu

Ng phai thu la s6 tien co the thu hOi cua khach hang haat cac d6i tvong khdc. Na phai thu ducic trinh bay theo gia tri ghi s8 trir di the khoan dv phOng phai thu khO dOi.

Du phOng phai thu kh6 &pi clugc trich lap cho nhitng khoan ng phai thu da qua han thanh toan tir sau thang V& len, hoac cac khoan ng phai thu ma nguoi ng kW) c6 kha nang thanh toan do bi thanh 151, pha san hay cac kh6 khan tuang tu.

Hang ton Icho

Hang din kho dugc xac dinh tren co so gia thap hon gitra gia g6c va gia tri thuan co the thvc hien dugc. Gia g6c hang Con kho bao g8m chi phi nguyen vat lieu trvc tiep, chi phi lao dOng trvc tiep va chi phi san xuat chung, neu co, de co clugc hang ton kho b dia diem va trang thai hien tai. Hang tan kho dugc hach toan theo phuung phap kes khai thtrimg xuyen. Gia gee dm hang ton kho dugc xac Binh theo phtrong phap binh quan gia quyen. Gia tri thuan c6 the thisc hien dirge dugc xac dinh bang gia ban vac tinh trir cac chi phi trac tinh de hoan thanh san pham ding chi phi tiep thi, ban hang va phan ph6i pilaf sinh.

Du phOng giam gia hang ton kho cua T6ng Cong ty ITN trich lap theo cac quy dinh ke toan hien hanh. Theo d6, Tting Cong ty &cc phep trich lap du phOng giam gia hang ton kho loi thoi, himg, kern pham chat va trong truOng hop gia g6c dm hang eon kho cao han gia tri than c6 the thvc hien dugc tai ngay ket thee kjt ke toan.

Tai san c8 dinh him hinh va khan hao

Tai san co dinh him hinh dugc trinh bay theo nguyen gia trir gia tri hao men Itly ke. of

Nguyen gia tai san c6 dinh hinh thanh do mua sam bao gOm gia mua va toan bo cac chi phi khac lien quan trvc tiep den viec dua tai san vao tang thdi san sang sir dung. D6i vai tai san c6 dinh hinh thanh do du tu xay dung ca ban theo phuang gift giao than hoac to xay dung va san xuat, nguyen gia la gia guy& toan ding trinh xay dung theo quy the quan 15, dau to va xay dung hien hanh, cac chi phi khac c6 lien quan trvc tiep va re phi truOt ba (neu co). Throng hop du an da hoan thanh va dua vao sir dung nhung quyet toan chua &lac phe duy'et, nguyen gia tai san c6 dinh dugc ghi nhan theo gia tam tinh tren ca so chi phi thirc to da bo ra de c6 dugc tai san c6 dinh. Nguyen gia tam tinh se dugc dieu chinh theo gia quyet toan dugc cac ca quan co tharn quyen phe duy'et.

Tai san c6 dinh him hinh dugc khan hao theo phuang phap du-Ong thang dva tren thai gian hUn dung trac tinh cu the nhir sau:

S6 nam Nha xuang va vat kien true 5 - 50

May moc va thiet bi 3 - 20

Phuong tien van tai 6 - 20

Thiet bi quan 15/ 3 - 10

Tai san c6 dinh khac 4 - 25

13

TAP DOAN DAU KHI VIET NAM TONG CONG TY DAU VIET NAM - CONG TY Co PHAN THUYET MINH BAO CAO TAI CHiNH HOP NHAT GICIA NIEN DO (Tiep theo)

Cac khoan lai, 10. phat sinh khi thanh 1Sr, ban tai san la chenh leech gifra thu nhap tir thanh ly va gia tri con lai cua tai san va dugc ghi nhdn vao Bao cao ket qua hoat dOng kinh doanh hqp nhit

Thud tai san

Met khoan thud dtrgc xem la thud tai chinh khi phin len cac quyen lgi va rui ro ve quyen sa huu tai san dugc chuyen sang cho ngutri di thud. Tat ca cac khan thud khk &roc xem IA thud hoat dOng.

Tang COng ty ghi nhan tai san thud tai chinh la tai san cua TOng Cong ty theo gia tri. hop 15f cua tai san thud tai th6i diem khai du thud tai san hoc theo gia tri hien t0 cua khoan thanh toan lien thud t6i thieu, net, gia tri nay dia) hon. No phai tra ben cho thud tucmg Ong dugc ghi nhan tren Bang can doi ke toan hop nit& nhu met khoan no phai tra ve thud tai chinh. Cac khoan thanh toan tien thud dugc chia thanh chi phi tai chinh va khoan phai tra ng g6c nha.m dam bao t51 le lai suit dinh kjf co dinh tren so du ng con lai. Chi phi thud tai chinh dugc ghi nhan vao ket qua hoat dOng kinh doanh, trir khi cac chi phi nay bye tiep hinh thanh nen tai san di thud, trong truting hop do se dugc von h6a theo chinh sach ke toan dia. Tang COng ty ve chi phi di vay (xem trinh bay dtrOri day). MOt khoan thud dugc xem la thud hog dOng khi ben cho thud van doge huang phin 16n de quyen 14;4 va phai chit' rui ro ve quyen s6 han tai san. Chi phi thud hog dOng dugc ghi nhdn vao Ban cao ket qua hoat dOng kinh doanh hqp nhdt theo phuong phap throng thing trong suOt thoi gian thud. Cac khoan tien nhan dirge hoc phai thu nhim tao dieu kien kjr ket hop diing thud hoat dOng cling dupe ghi nhan theo phuong phap dutmg thing trong suOt th6i gian thud.

Cac tai san di thud tai chinh dugc khdu hao ten th6i gian him dung "roc tinh tucmg tu nhu ap dung viii tai san thuOc s6 hau cua TOng Cong ty. Tuy nhien, neu khong chic chin la ben thud se c6 quy6n so huu tai san khi het han hop dOng thud thi tai san thud se dugc khOu hao theo tiled gian ngan hon girra thoi han thud hoc thin gian sir dung him ich cua tai san do, cu the nhu sau:

Phtrong tien van tai

Tai san co dinh vo hinh va khAu hao

Tai san c6 dinh vo hinh the hien quyen sir dung Mt, cac phan mem may tinh va cac tai san co dinh vo hinh khk dugc trinh bay theo nguyen gia trir gia tri hao mon

Quyen sir dung dat khong co thai han khong trich khiu hao. Quyen sir dung Mt co thoi han dirge phan bO theo th6i han quy dinh tren giiy chimg nhan quyen sir dung Mt.

Phan mem may tinh dugc khan hao theo phuong phap dutmg thing trong th6i gian tO 3 den 5 nam. Doi vii tai san co dinh vo hinh dirge danh gid lai thi nguyen gia, gia tri hao man lay ke va gia tri con lai throe dieu chinh theo ket qua danh gia 10.

Chi phi xay thing co. ban dor dang

Cac tai san dang trong qud trinh xay dung phuc vu muc dich san xuat, cho thud, quan ly hoac cho cac muc dich khac dugc ghi nhan theo gia g6c. Chi phi nay bao gem cac chi phi can thiet de hinh thanh tai san bao gOm chi phi xay lap, thiet bi, chi phi khac co lien quan phis hop vii chinh sach ke toan cua TOng COng ty.

SO nam 5 - 7

14

TAP DOAN DAU }CHI VIET NAM TONG CONG TY DAU VIET NAM - CONG TY Co PHAN THUYET MINH BAO CAO TAI CHINH HOP NHAT GIU'A NIEN DO (Tiep theo)

Cac chi phi nay se dugc chuyen sang nguyen gia tai san c6 dinh theo gia tam tinh (nau chin co quyet toan dugc phe duyet) khi cac tai san dugc ban giao dui vao sir dung.

Theo quy dinh ve quan 1y du to va xay dung dm NM ntrac, tey theo phan cap quan ly, gia tri quy& toan cac cong trinh xay dung co ban hoan thanh can &rot cac co quan co tham quyen phe duyet. Do do, gia tri cued cong dm cac cong trinh xay dung co ban c6 the thay dui va phu thuOc vao quyet toan dugc phe duyet bei cac ca quan co tham quyan.

BAt dOng san d'au tir

Bat Ong san dau to bao gam guy& sir dung dat va nha xuong, vat kik trim do Tang Cong ty nam giir nham muc dich thu Igi tr1 vi'ec cho thud hoc chi tang gia dugc trinh bay theo nguyen gia gia tri hao men Itly Ice. Nguyen gia ciia bat dung san dau to dugc mua bao gam gia mua va cac chi phi lien quan true ti6p nhu• phi dich vu to van va luat phap lien quan, thud track ba va chi phi giao dich lien quan khk. Bat dOng san dau to dugc khau hao theo phuang phap dueng thing tren thai gian hitu dung vac tinh.

Cac khoan tri trtnfrc

Chi phi tri tarot bao gam gia tri tin thud dat, thud van pheng, gia tri lgi the vi tri dia ly cua mot so cira hang xang du, gia tri lgi the kinh doanh phat sinh do xac dinh gia tri doanh nghiep cho muc dich co phan h6a doanh nghiep Nha mac theo bien ban xac Binh gia tri doanh nghiep tai ngay 30 thing 6 nam 2010 (bao gam gia tri lgi the vi tri dia 1y cua cac 16 dat clang thud va gia tri thuang hieu) phat sinh tai PETEC- mot ding ty con cita Tang Cong ty va cac chi phi tri truot dai han khk.

Tian thud dat, thud van phong the hien s6 tin thud da dugc tri truck. Tian thud tri Mr& dugc phan ba vao bao cao kat qui hoat clOng kinh doanh hap nhat theo phuang phap dtrang thing tuang Ong voi thOi gian thud.

Gia tri Igi the vi tri dia 1y the hien khoan chenh lech gia mua cua mot so dm hang xang dau va dugc phan ba theo phuang phap &rang thing dua tren thOi gian thud dat con 1ai cua cac cira hang, to' 13 nam den 50 J5 nam.

Chi phi tri truer khk bao gam gia tri cong cu, dung cu xuat dung, cac chi phi quang cao, sira china dugc phan ba vao bao cao kat qua hoat clOng kinh doanh hop nhat, sir dung phuong phap &rang thing theo thOi gian sir dung hiru ich roc tinh.

G

CO

Nguan van va phan phoi Igi nhu4n io

Nguan von kinh doanh cua Tang COng ty bao gam nguon van do Tap doan Dau khi Viet Nam cap va ngu6n von to b6 sung to Igi nhuan hang nam theo quy6t dinh oh Tap doan Dau khi Viet Nam ("Tap doan"). Cac quy dugc hinh thanh tin phan phai Igi nhu'an cea hoat dOng kinh doanh sau khi da trir thus thu nhap doanh nghiep phai nap hoac dugc Tap doan cap.

Ghi nhOn doanh thu

Doanh thu ban hang dugc ghi nhan khi d6ng thOi th6a man tat ca nam (5) diau kien sau:

(a) Tang C6ng ty da chuyan giao phan Ion rei ro va Igi ich gin lien vai quyan so him san pham hoc

hang hea cho ngtrei mua;

15

TAP DOAN DAU KHI VIET NAM TONG CONG TY DAU VIET NAM - CONG TY CO PHAN THUYET MINH BAO CAO TAI CHINH HOP NHAT GIU'A NIEN DO (Tiep theo)

(b) Tang Cong ty khong con nam gi quyan quan ljf hang hoa nhu ngoai soy him hang haa hoc

quyan kiam soat hang him;

(c) Doanh thu duct xac dinh Krung doi chic chin;

(d) Tang COng ty se thu dugc lgi ich kinh to t r giao dich ban hang; va

(e) Xac dinh dugc chi phi lien quan den giao dich ban hang.

Doanh thu cua giao dich \fa cung cap dich vu dugc ghi nhan khi kat qua cua giao dich de dugc xac dinh mot cach ding tin cay. Truang hap giao dich ve cung cap dich vu lien quan den nhiau kji thi doanh thu dugc ghi nhan trong kj, theo kat qua phan Ong vi'ec da hoan thanh tai ngay dm Bang can dai ka toan hap that caa kS' dO. Kat qua cua giao dich cung cap dich vu (Vac xac dinh khi theta man tat ca ban (4) diau kin sau:

(a) Doanh thu dirge xac dinh prang Oi chic than;

(b) C6 khi nang thu duoc Iqi ich kinh to tir giao dich cung cap dich vu do;

(c) Xac dinh duoc phan cong viOc da hoan thanh tai ngay oh Bang can doi ka toan hgp nhat; va

(d) Xac dinh &rot chi phi phat sinh cho giao dich va chi phi de' hoan thanh giao dich cung cap dich

At do.

Lai Wen girl &rat ghi nhan teen co sa don tich, dugc xac dinh tren s6 du cac tai khoan tin gdi va lai suit ap dung. Lai tir the khoan dau tudugc ghi nhan khi Tang Cong ty CO quyan nhan khoan lai.

Ngoai to

Cac nghiep vg ph& sinh bang ngoai to dugc chuyan dal theo tj, gia tai ngay phat sinh nghiOp vu. s6 du cac khoan mix tin to c6 g6c ngoai to tai ngay kat that ky ka toan duce chuyan dai theo ty gia tai ngay nay. Chenh lOch ty gia phat sinh dugc hach toan vao Bao cao kat qua hog Ong kinh doanh hap nhat

Theo hang clan tai C6ng van so 4360/DKVN-TCKT ngay 30 thang 6 'lam 2015 va Cling van so 3124/DKVN-TCKT ngay 13 thang 5 nam 2015 dm Tap doan Dau khi Viet Nam, Tang Cling ty ap dung ty gia mua vao do Ngan hang TMCP Ngoai thuang Via Nam cong ba de chuyan dai cac khoan mac tin to g6c ngoai to tai ngay 30 thang 9 nam 2018. TS,' gia nay co sir Ichac bit so vii ty gia quy dinh cita ThOng to so 200/2014/TT-BTC ban hanh ngay 22 thang 12 nam 2014 dm 130 Tai chinh van hip:Mg din the dO ka toan doanh nghi'ep. Theo dinh gia cila Ban Tong Giam dac, six khac bit nay khong gay anh huang tang y6u ci6n Bao cao tai chinh hap nil& dia. Tang Ciing ty cho kji hog Ong 6 thang kat thitc ngay 30 thang 9 nam 2018.

Da phut v1.1 mac dich hap that bao cao tai chinh, tai san va cong ng lien quan dart hog Ong cila Tang C6ng ty tai nu& ngoai (bao gam ca so lieu so sanh) dugc chuyan dfii sang don vi flan to cua bat) cao theo ty gia tai ngay kat tit& lc-Sr ka toan. Cac khoan thu nhap va chi phi (bao gam ca so lieu so sanh) dugc chuyan dai theo ty gia binh quan cua kj, bao cao trig khi ty gia nay c6 hien Ong 16n trong ky, trong truang hap de) se ap dung ty gia tai ngay phat sinh nghiOp vu. Chenh lOch ty gia hoi doai, n6u co, se dugc phan log vao ngu'an von chit sa hau va dugc ghi nhan vao khoan mac "Chenh loch ty gia 116i dog". Chenh lOch ty' gia dirge ghi nhan vao kat qua hog dung kinh doanh hop nhat cua lcjf cham dat hoat dOng tai nu& ngoai cua Tang Cong ty.

16

TAP DOAN DAU KHI VIET‘ NAM TONG CONG TY DAU VIET NAM - CONG TY COPHAN THUYET MINH BAO CAO TAI CHINN HOP NHAT GIUA NIEN DO (Trep theo)

Loi thd thuang mai va cac didu chinh gia tri hop 15, phat sinh khi Tong COng ty thuc hidn hog dOng tai mac ngoai dugc kd toan nhu tai san va nor phai tra lien quan ddn hoat (ling WI nuot ngoai va dugc chuydn di theo t/ gia tai ngay kdt thilc ks, hog dung nay.

Chi phi di vay

Chi phi di vay dugc ghi nhan vao chi phi san xuat, kinh doanh trong ky khi phat sinh, trir khi dugc van hod theo quy dinh cua Chuan mut ke toan Vidt Nam s6 16 "Chi phi di vay". Theo dO, chi phi di vay lien quan true tidp den vide mua, dau to xay dung hoac san xuat nhting tai san can mOt tiled gian Wong d6i dai de hoan thanh dua vao sir dung hoac kinh doanh dtrac Ong vao nguyen gia tai san cho d'dn khi tai san dO dugc dua vao sir dung hoac kinh doanh. Cac khoan thu nhap phat sinh tit vide dau to tam tiled cac khoan vay dugc ghi giant nguyen gia tai san c6 lien quan. Doi vai khoan vay rieng phut vu vide xay dung tai san c6 dinh, bat Ong san dau tu, lai vay dirge von hOa ke ca khi thOi gian xay dung &raj 12 thang. Cac khoan du. [Along phai tra

Cac khoan du phong phai tra dirge ghi nhan khi T8ng COng ty CO ngifia vu no hidn tai do ket qua tir mOt su kiln da xay ra, va TOng C6ng ty c6 khi nang phai thanh toan nglifa vu nay. Cac khoan du phOng dugc xac dinh tren co sa trOc tinh oh Ban T6ng Giarn d6c ve cac khoan chi phi can thi6t de thanh toan nghla vu ng nay tai ngay kdt thitc ky ke toan.

Quy binh 6n gia zing dau

Quy binh on gia xang dau dugc trich lap va sir dung theo quy dinh tai Thong tu se 39/2014/TTLT-BCT-BTC dm lien BO Tai chinh va BO Cong thuang ngay 29 thang 10 nam 2014 (c6 hidu lac tit ngay 01 thang 11 nam 2014) ve vide "Quy dinh ve phuong phap tinh gia co sa; ca chd hinh thanh, quart 1St, sir dung quy binh On gia va didu With gia xang diu theo quy dinh tai Nghi dinh s6 83/2014/ ND-CP ngay 03 thang 9 nam 2014 dm Chinh phit ve kinh doanh xang dau" va Thong to s6 90/2016/TTLT-BCT-BTC eita lien BO Tai chinh va BO Cong thuong ngay 24 thang 6 nam 2016 (c6 hidu lie thi hanh ngay 15 thang 8 nam 2016) vd "Sira dOi, bci sung mOt s6 didu dm Thong to lien tich s6 39/2014/TTLT-BTC ngay 29 thang 10 nam 2014 quy dinh ve phuong phap tinh gia ca so; ca chd hinh thanh, quart 1/, sir dung Quy Binh On gid va Didu hanh gia xang clan theo quy dinh tai Nghi dinh s6 83/2014/ND-CP ngay 03-thang 9 Om 2014 eita Chinh phO vd kinh doanh xang dau".

N Quy binh On gia xang dau dugc tech lap b'a'ng mOt khoan ti6n cu the, c6 dinh trong gid co sa cua luting oA xang dau that td tieu thu va dugc xac dinh la mOt khoan mix chi phi trong co can gia co so (mire trinh can cir theo quy dinh ten thod ky dm BO Tai chinh). AN Quy binh On gia xang dau dugc sir dung theo ding van chi dao cua BO Cong thtrong timg thOi ky. Vide sir

).‘ dung quy binh On gid xang dau dua tren san luting thuc td tieu thu nhan mac sir dung tren mOt lit xang dau theo quy dinh ciia BO Cong thuang.

Thud

Thud thu nhap doanh nghidp thd hidn fang gia tri cua s6 thud phai tra hidn tai va s6 thud hoan lai.

SO thud phai tra hidn tai dugc tinh data tren thu nhap chiu thud trong 1(9. Thu nhap chiu thud khde vii lgi nhuan trtrOc thud dugc trinh bay tren Bdo cao kdt qua hoat dOng kinh doanh hop nhat vi thu nhap chiu thud Bong bao g6m cac khoan thu nhap hay chi phi tinh thud hoac dugc khau trir trong cac ky khac (bao gom ca 18 mang sang, ndu c6) va ngoai ra khong bao g6rn cac chi tieu khong chiu thud hoac khong dugc khau trir.

17

TAP DOAN DAU KHI VIET NAM TONG CONG TY DAU vxgr NAM - CONG TY Co PHAN THUYET MINH BAO cAo TAX CHINN HOP NHAT GIU'A NIEN DO (Tiep theo)

Thud thu nhap hoan tai dugc tinh tren cac khoan chenh ldch gitta gia tri ghi so va co so tinh thug thu nhap cua cac khoan muc tai san hoac cong no tren bao cao tai chinh hap nhit va dugc ghi nhan theo phtrang phap bang can dOi Ice toan. Thud thu nhap hoan lai phai tra phai dugc ghi nhan cho tat ca cac khoan chenh tech tam thdi con tai san thus thu nhap hoan lai chi dugc ghi nhan khi chic chin c6 du Igi nhuan tinh thud trong tuong lai d'd khiu tar cac khoan chenh ldch tam thdi.

Thud thu nhap hoan lai dugc xac dinh theo thus suit dtr• tinh se ap dung cho ky tai san dugc thu hai hay no phai tra dugc thanh toan. Thud thu nhap hoan lai dugc ghi nhan vao Bap cao lc& qua hoat dOng kink doanh hap nhit va chi ghi vao von chi' sa hfru khi khoan thud do có lien quan d'dn cac khoan muc duac ghi thing vao van ch6 sbr hitu.

Tai san thud thu nhap hoan tai va no thus thu nhap hoan lai phai tra dugc bia trir khi Tang COng ty c6 quy6'n hgp phap cld b6 tar gifra tai san thud thu nhap hidn hanh vdi thud thu nhap hidn hanh phai n6p va khi cac tai san thud thu nhap hoan lai va ng thud thu nhap hoan lai phai tra lien quan tdi thug thu nhap doanh nghidp dugc quail ly bai ding mot co quan thud va Tang Cong ty c6 du dinh thanh toan thud thu nhap hidn hank ten co so thuin.

Vic xac dinh thud thu nhap ctla Tang Cong ty can dr vao cac quy dinh hien hanh ve thud. Tuy nhien, nhang quy dinh nay thay d6i theo tirng thdi Icy va vidc xac dinh sau ding vd thus thu nhap doanh nghidp dry thuOc vao kdt qua kidm tra dm co quan thug co thirn quy6n. Cac loai thug Ichac dugc ap dung theo cac luat thud hidn hanh tai Via Nam.

4. TIEN VA CAC KHOAN TU'ONG DUNG TIEN

30/09/2018 31/07/2018 VND VND

Tien mat 79.912.550.762 21.215.813.766

Tidn gui ngan hang khOng ky han (i) 1.853.483.654.038 2.783.983.916.041

Trong 46:

So du led khoan quj, binh on (ii) 173.377.526.487 194.179.472.945

Tien Bang chuyen 9.230.466.061 1.886.675.240

Cac khoan Mang &rang tien (i) 1.217.086.974.767 1.431.323.212.288

3.159.713.645.628 4.238.409.617.335

(i) Tien va cac khoan tuong &rang tien bao gom se, tien 124.813.863.078 clang (trong dO 3.775.059 DO la My la tien gui khong ky han) la khoan tien girl co Icy han gac dtrai 3 thang tai Ngan hang TMCP Dai Dtrcmg (nay la Ngan hang Thtrong mai TNHH Mot thanh vien Dai Duong) bi han chd chi tra theo Chi thi s6 600/2015/CT-TGD ngay 13 thang 02 nam 2015 ctia Ngan hang TMCP Dai Dixong vd vide tam dimg cung cap dich vu thanh toan cho cac to chfic kinh tg thu(lc Tap doan D'Au khi Viet Nam de tien hanh ra soat, thim dinh hS so thanh toan cua khach hang. Hi41 nay, Ngan hang Thtrang mai TNHH MOt thank vien Dai Dtro-ng da chuydn thanh ngan hang Nha ntrot so hat 100% von, theo do Ban TOng Giam doe dinh gia va tin tuong ring khoan tien girl nay se dugc giao dich tra lai trong thOi gian toi khi có quydt dinh t& phia Ngan hang Nha nude. (ii) SO du tai khoan quy binh on dugc theo doi rieng ten tai khoan ngan hang theo huOng clan dia. Th6ng to lien tich s6 39/2014/TTLT-BCT-BTC ngay 29 thang 10 nam 2014 dm lien B6 Tai chinh va BO Cong thuang.

18

TAP DOAN DAU KHI VIET NAM TONG CONG TY DAU VIET NAM - CONG TY CO PHAN THUYET MINH BAO CAO TAI CHiNH HOP NHAT GIOA NIEN DO (Tiep theo)

5. DAU TU. TAI CHNH NGAN HAN

30/09/2018 31/07/2018 VND VND VND VND VND VND

a. Chang khoan kinh doanh Gia gOc Gia tri hop Ily Do phang GM g6c Gil tri luyp I:; Du phOng

'Ding gil tri co phieu 4.397.243.326 (2.619.489.124) 4.799.377.124 (2.619.489.124)

Cling ty CP Thep Pomina (i) 479.558.940 158.243.980 (321.314.960) 752.834.960 431.520.000 (321.314.960)

Tang Citing ty CP Thep Via Nam (i) - Ong ty CP Phong Phil (i) 792.420.000 750.420.000 (42.000.000) 846.000.000 804.000.000 (42.000.000)

Cong ty XNK Vinh Long (ii) 339.000.000 (339.000.000) 339.000.000 (339.000.000)

Ngan hang TMCP Sai Goan Thuong Tin (i) 226.179 58.000 (168.179) 226.179 58.000 (168.179) Cong ty Thep Bien HOa -

Cong ty CP Thep Nha Be: Upcom (1) 678.026.087 227.010.000 (451.016.087) 678.026.087 227.010.000 (451.016.087)

05ng ty CP Luang thoc Vinh Long (ii) 608.289.898 39.800.000 (568.489.898) 608.289.898 39,800.000 (568.489.898)

Cac khoan dau to ce phi& khic (ii) 1.499.722.222 602.222.222 (897.500.000) 1.575.000.000 677.500.000 (897.500.000) (*) Chi tier khac

05ng ty CP Da Dong A 897.500,000 (897.500.000) 897.500.000 - (897.500.000) Ong ty CP Da Viet Thing 602.222.222 602.222.222 677.500.000 677.500,000

30/09/2018 31/07/2018

VND VND VND VND

Gia goc Gia tri ghi so Gia goc Gia trii ghi so b. Diu tu• nim gift. Ten ngay (la° hon

Tien girl CO ky han (iii) 3.451.588.164.697 3.451.588.164.697 2.105.443.344.907 2.105.443.344.907

(i) Gia tri hop ly cua cac khoan dau to chiing khoan kinh doanh nay duct xac dinh dua tren gia tri niem yet dm co phieu tren san giao dich chimg khoan tai ngay ket thilc ky ke town.

(ii) Gid tri haply cua cac khoan dau to chting khoan kinh doanh nay chura ChiffC trinh bay tren Thuyet minh Bdo cao tai chinh do cac co phieu chua duce niem yet tren san giao dich chimg khoan va TOng C6ng ty cling chura the thu thap &roc thong tin de xac dinh gia tri hop

(iii) Dau to nam gift den ngay dao han the hien cac khoan tien girl cO ky han tai cac ngan hang bang DOng Viet Nam ce ky han gOc ten 3 thang va ky han dm 10 khOng qua 12 thang tir thai diem bao cao

. Khoan lien girl cO ky han vOi s6 tien 243.588.164.697 dOng tai Ngan hang TMCP Dai Dtrong (nay is Ngan hang Thuong mai TNHH MOt thanh vien Dai Dirong) bi han the chi tra theo Chi thi so 600/2015/CT-TGD ngay 13 thang 02 nam 2015 cila Ngan hang TMCP Dai Duong ve viec tam dimg cung cap dich vu thanh todn cho cac to chin kinh to thuOc tap down D'au khi Viet Nam a tien hanh ra soat, tham dinh ho so thanh toan cua khach hang. Hien nay, Ngan hang Throng mai TNHH MOt thanh vien Dai Duang dal chuen thanh Ngan hang Nha nude sOr him 100% vein, theo dO Ban Tong Gidm clOc danh gia va tin nixing rang khoan tien gUi nay se dugc giao dich tiro 10 trong th6i gian tori khi cO quy6t dinh tir phia Ngan hang Nha nuorc.

19

TAP DOAN DAU KHI VIET NAM TONG CONG TY DAU VIET NAM - CONG TY Co PHAN THUYET MINH BAO CAO TAI CH1NH HOP NHAT GICA NIEN DO (T1E13 theo)

6. PHAI THU CUA. KHACH HANG 30/09/2018 31/07/2018

VND VND a. Phai thu ngin ban cda khach hang Socar Trading Singapore Ptc Ltd 472.801.368.766 417.785.893.394 Gunvor Singapore Pte Ltd 399.093.000.926 Totsa Total Oil Trading SA 322.881.262.720 69.988.298.311 Cong ty Co phan Dau khi Nth. Chat dOt Mien Bac 124.164.578.894 909.188.928.325 COng ty C6 Phan Dan to va Phat then rang dau Tien Phong 118.524.357.430 124.164.578.894 Cong ty Co phan Thucmg mai Van tai Quang Wong 87.946.610.123 118.524.357.430 Chi nhanh ang ty CP Vat tu - TKV - XN Vat tu Hon Gai 83.037.775.586 64.983.251.441 Cong ty Co pilau Dau to Phil Lam 77.865.356.829 91.790.634.948 Cong ty C6 phan Xang dau Qu6c to Viet Nam 69.988.298.311 23,123.950.920 Cong ty Co phan xe khach Sai Gen 67.319.796.177 87.946.610.123 C8ng ty TNH1-1 Hoang HA 44.540.705.699 C8ng ty CP DAu khi Throng Dong Kien Giang 44.134.776.646 ang ty Co Phan Thong Mai Dau Khi Vii Anh 43.257.741.001 43.257.741.001 Cong ty Co phan Xi Mang Song Lam 40.767.981.249 Cong ty CP Van tai Dau khi Thai Binh Duong (PVTrans_Pacific) 37.559.219.310 32.688.189.916 Tong ang ty Tham do Khai that DAu khi 34.656.597.510 31.460.033.505 C8ng ty TNHH Long San 33.448.394.331 ang ty Co phan Xang dau Dau khi Thai Nguyen 28.360.092.960 Cong ty MTV Loc hoa dau Binh Son (i) 28.333.777.597 15.971.554.793 °Ong ty Co pg., Xi man Bim Son 28.141.012.340 22.628.164.697 COng ty Co phan San xuat va Thucmg mai Than Uong Bi 25.913.222.866 4.276.979.196 Ging ty TNHH DT XD & PT Xuan Thanh 25.429.965.860 Cling ty Hoan Vu 20.925.440.700 29.400.659.500 -Ring COng ty Dien Int Dau khi Viet Nam (PVPower) 20.438.267.350 77.865.356.829 Ong ty Co Phan Dau tu va Phat tri6n Cam Gang 20.010.740.366 20.010.740.366 T6ng Ong ty Dtw to XD TM Mien Trung 19.770.980.722 19.771.794.941 Xi nghiep Lien doanh VietsovPetro 19.416.136.061 12.997.681.762 Phai thu ngan han khach hang khdc 1.654.958.980.732 2.136.322.407.884

3.993.686.439.061 4.354.147.808.177

(i) Day la khoan phi ay that va tin 6su tho phai thu tix Cong ty TNHH MTV LQC hba dau Binh San lien quan den vi0c dux hiOn ado hoat ciOng mua, nhap Ichiu by that va ban hang cho Cong ty TNHH MTV Loc hOa dau Binh San.

b. Phai thu dal hp ciia khach hang

Ging ty TNHH San xuat & Thtrang mai XNK Tan Dinh Phong 12.839.699.605 12.839.699.605 Cong ty TNHH Huang Giang 6.315.000.000 6.315.000.000 Ong ty Co phan Itasco Lam D'ang, 3.906.103.191 3.906.103.191 Cong ty Co ph5n Xang dau Quoc to Viet Nam 2.607.355.480 2.607.355.480 Khach hang khac 1.015.457.768 1.019.457.768

26.683.616.044 26.687.616.044

20

TAP DOAN DAU KH± VIET NAM TONG CONG TY DAU VIET NAM - CONG TY CO, PHAN THUYET MINH BAO CAO TAI CHiNH HOP NHAT GICIA NIEN DO (Trep theo)

7. PHAI THU KHAC

a. Phai thu ngin han khac

30/09/2018 VND

31/07/2018 VND

Thu hi), tra ho tier) dau the, xuat khau fry thac 4.535.793.889.552 4.618.520.367.145 Thu hi), tra ho tien da.0 thi) nhdp khAu ely thac 39.593.145.174 164.625.495.770 Phai thu khac Tdp down [Au khi Viet Nam 217.299.697.501 217.299.697.501 Phai thu khcic rdp clown Ddu khi Viet Nam (i) 170.283.513.359 170.283.513.359 Lqi nhudn tam phiin phoi Tdp clown Ddu khi Viet Nam 47.016.184.142 47.016.184.142

Thug tam nip kinh doanh hang tam nhap tai xudt 6.858.834.045 7.050.212.398 Thug chir hoan 12.773.817.120 61.543.925.560 Thud tieu thu (lac biet chi khdu trir (ii) 10.677.591.818 7.549.097.814 Thus xudt khAu dau tho thu hi), tra hi) 30.913.331 7.121.379 Phai thu tir Co phdn hba (iii) 5.755.479.545 4.605.479.545 Phai thu khdc ngin han 222.378.518.672 267.152.463.061

5.051.161.886.758 5.348.353.860.173

b. Phai thu dui han khac Phai thu ye chuyen nhtrog cikr an Petroland 36.011.730.443 36.011.730.443 Chi phi phan b6 tai san dimg hcrp tac kinh doanh (iii) 581.655.845 587.876.765 Cling ca Ba Tri - Bgn Tre 4.419.423.764 4.419.423.764 Phai thu khac dui han 6.540.903.405 5.002.061.797

c. Phil thu khfic clic ben lien quan

47.553.713.457 46.021.092.769

(ducic trinh bay chi tigt tai Thuyet minh so 43) 4.210.756.711.428 4.255.651.910.364

(i) Phai thu khac Tap down adu khi Viet Nam g6m khoan 16 lily ke den ngay 18 thang 5 nam 2011 -

la thai diem T6ng Cong ty Thuong mai KS", thuat va D'au tu' ("PETEC" - Cong ty con oh rang C6ng ty) X chinh Mac chuyen sang loaf hinh cong ty c6 phan vai s6 tir). la 169.785.5 13.3 59 ding. Khoan phai thu nay ,..) To1 phat sinh tit* viec xac dinh phan vein nha nuck tai PETEC tai ngay 18 thang 5 nam 2011 nhung chua &roc N Tap down Diu kill Vi'O't Nam va clic ca quan nha nude co tham quyen phe duyet quy& town.

‹te\,.. 7'

(ii) Phan anh s6 thus tieu thu d4c bit cila nguyen vat lieu Condensate va hang pha chid chi' duos "S.• khau trir dm nhung Warn truOt va Icy nay.

(iii) Phan anh gia tri con lai cua clic tai san, vat tu dung de thuc hien hop tac kinh doanh vai Lien hiep Hop tac xa thurmg mai Thanh phi H6 Chi Minh theo Hop ding hop tac kinh doanh s6 32/HDDKTKD ngay 08 thang 02 Warn 2002 dui hinh thitc hop tac la tai san lien doanh ding ki&n soat thanh lap phdp phan m6i). Tai san Ting Cong ty dem di d6 thtrc hien du. an la quy6'n sir dung ddt va tai san tren ddt toa lac tai 191 Quang Trung, Phuong Hiep Phtl, Quail 9, Thanh phi H6 Chi Minh v6i thai gian hog ding dm du an la 30 nam. Theo theu thuan trong hop ding hop tac li8n doanh noi Vert, T6ng C8ng ty duqc nhan c6 dinh hang thang vai s6 tien la 174.554.545 ding va Lien hip Hop tac xa thuang mai Thanh phi H6 Chi Minh la Cong ty to chat diSu hanh, ghi s6 ke town hoat ding kinh doanh nay.

21

TAP DOAN DAU KH± VIET NAM TONG CONG TY DAU VIET NAM - CONG TY Co PHAN THUYET MINH BAO CAO TAI CHINH HOP NHAT GIOA NIEN DO (Trep theo)

8. NO XAU

SO cuii 14 So diu kir

Gil giic Gil tri co the

thu hai Gil goc`

Gil tri co the thu hid

DOi twang VND VND VND VND

Cong ty a phin Diu khi va Chit d6t Mien Bic 124.164.578.894 124.164.578.894 C8ng ty a phin Diu tu Ara Nat trien Xing dL Tien Phong 118.524.357.430 118.524.357.430

Cong ty C6 philn Thuong mai Van tai Quang Dong 87.946.610.123 - 87.946.610.123 Cong ty C6 phin Diu tu Phil Lim 77.865.356.829 77.865.356.829 Cong ty C6 phin Xing din Quoc to Viet Nam 69.988.298.311 69.988.298.311 C8ng ty c6 phin Diu khi Duang Deng Kien Giang 44.134.776.646 22.067.388.323 44.434.776.646 22.217.388.323 Cong ty a phin Thuong mai Dau khi VO Anh 43.257.741.001 41257.741.001 Cong ty C6 phin Song Phit 26.371.285.621 26.371.285.621 Cong ty Co pilau Dieu Phil Yen 25.604.952.041 25.604.952.041 T6ng Ging ty Thim do VI Khai thac Diu khi 24.542.695.858 24.542.695.858 24.542.695.858 7.362.808.757 COng ty C6 phin Diu tu id Phat trien Cam Giang 20.010.740.366 20.010.740.366 Cong ty INHFI MTV Cong Nghiep Tau Thiry Cai Lan 19.576.761.700 19.576.761.700 Cong ty Bac Hai 943.576.001 943.576.001 Cong ty TNHH SX & TM XNK Tan Dinh Phong 12.839.699.605 12.839.699.605 Cong ty TNHH TMDV Diu khi Anh Thiry 12.335.735.875 12.335.735.875 3.832.145.046 Cong ty TNHH Nhien lieu Sinh hoc Phuong Dang 9.813.340.562 9.813.340.562 Cong ty C6 phin TMHD Nam S8ng Hau 8.850.308.852 8.850.308.852 Cong ty TNI-11-1Thucrng mai & Dich raj Diu khi Ninh Binh 8.906.024.795 - 8.906.024.795 Khach hang no Chi nhanh Cong ty C6 Olin Diu khi Me Kong 7.839.154.020 - 7.839.154.020 Cong ty TNHH Xfiy dung Thuong mai va Dich vu 1932 6.875.172.043 - 6.875.172.043 Cong ty TNHI-I Htrcmg Giang 6.315.000.000 6.315.000.000 6.315.000.000 6.315.000.000 Cong ty TNHH Diu tuNgcm Tam - - - ....-."' Cong ty C6 phin Van tai Thanh Phat 4.270.513.122 - 4.270.513.122 '5'

i' Clang ty CO phin Itasco Lam Deng 3.906.103.191 3.906.103.191

Cong ty C6 phin Thuong mai Phuong Hoang 3.287.903.374 3.287.903.374 .4( Ging ty Co Olin Dau tu va Thuong mai Dau khi TI Hone Viet 3.145.082.500 3.145.082.500 a Cong ty phan Trung Nam Co 2.516.000.000 - 2.516.000.000 - `... Ceing ty TNHH TM&DV Hung Nghiep 2.255.318.300 836,000,000 2.255.318.300 836.000.000 7.

Ong DO Van True - --...'

Cong ty C6 phan L.pc1-16a Diu Nam Vi4t

Ban Quan Ly Du an NMLD Dung Quat 1.362.230.984 - 1.362.230.984 - Tong C8ng ty Diu tu Xay dung va. Thuong mai Anh Phat - Ong ty Co phin 805,204.346 805.204.346 805.204.346 805.204.346 Cong ty Bit cl6ng san Diu khi HI Ni6 - - Khach hang khac 141.313.182.925 46.289.925.175 145.460.238.391 28.797.934.947

919.567.705.315 100.856.213.702 924.014.760.781 70.166.481.419

Chuan muc ke toan Viet Nam cung nhu cac quy dinh hien hanh china co huang dAn cu the ve viec xac dinh gia tri co the thu h6i cua cac khoan phai thu. Theo do, tai ngay 30 thong 9 rift 2018, Ban T6ng Giam d6c T6ng Cong ty danh gia then tr9ng va xac Binh gid tri c6 the thu hei cua cac khoan phai thu nhu sau: - Dua ten gia tri s6 sach trer gia tri chy phOng phai thu khO doi da trich 114 doi vai nhfing khoan phai thu khong cO tai san dam boo. - D6i vOi cac khoan cong no phai thu c6 gia tri tai san dam boo Ian hurl gia tri phai thu, gia tri c6 the thu hei xac dinh bang gia gee ctia khoan phai thu.

22

TAP DOAN DAU KHI VIET NAM TONG CONG TY DAU VIET NAM - CONG TY Co PHAN THUYtT MINH BAO CAO TAI CHINH HOP NHAT GIi3A NIEN DO (Tiep theo)

9. HANG TON KHO

30/09/2018 31/07/2018 VND

Gia g6c

VND

Dy phong

VND

Gia gec

VND

thy phong

Hang mua dang di du6ng 104.693.430.724 719.744.322.277 Nguyen lieu, vat lieu 428.174.442.416 317.412.695.744 Cong cu, clung cu 15.906.189.541 10.374.488.171 Chi phi san xuat, kinh doanh da dang 76.489.771 Thanh pham ton kho 146.623.797.924 146.812.707.981 Hang h6a 1.866.868.292.692 (88.276.055) 1.905.508.960.326 (88.276.055) Hang gni di ban 23.224.008 2.207.881.859

ging 2.562.365.867.075 (88.276.055) 3.102.061.056.358 (88.276.055)

10. CHI PHI TRA TRUbC

DM hp 30/09/2018 31/07/2018

Chi phi tra trtr6c vi thus hog Ong 308.957.643.904 292.718.691.907 Gia tri lqi the vi tri dia 1Y (i) 307.293.609.154 301.251.376.601 Chi phi tra truqc danh gia lai c6 phan h6a (ii) 166.561.668.350 173.446.420.219 Using cu, dung cu ch6 phan b6 23.625.135.422 37.979.399.731 Chi phi Oa chum Ho diking chit phan b6 52.308.973.681 24.504.490.372 Tra trtrac dai han khric 67.613.940.628 104.175.152.335

926360.971.139 934.075.531.165

(i) Bao g6m phan gia tri thircmg hieu va gia tri Iii the vi tri dia 1ST d6i vai dat thue tra tien hang nam ghi nhan vao gia tri Tong Cong ty Thuang mai Ky thuat va Dau ttr - CTCP ("PETEC"- mot c6ng ty con dm T6ng Cong ty) khi co phan hoa ngay 18 thang 5 nam 2011.

(ii) Phan anh chenh Lech danh gia tang chi phi tra trtrac dai hart theo gia tri danh gia lai duac phe duyet khi xac dinh gia tri doanh nghiep c6 phan

11. THUE GIA TRI GIA TANG DOC KHAU TRU'

Thue gia tri gia tang dixgc khau trir cua T6ng Cong ty tai ngay 30 thang 9 nam 2018 la phan thue gia tri gia tang du vao ma T6ng Cong ty china thtrc hien khau trir. Viec khau trir khoan thue nay trong kSi tiep theo se phu thus c vao vi'ec ke khai dia Tting Cong ty va sir kiem tra, phe duyet cua ca quan thus dia phirang.

23

TAP DOAN DAU KHI VIET NAM TONG CONG TY DAU VIET NAM - CONG TY Co PHAN THUYET MINH BAO CAO TAI CHINN HOP NHAT GICJA NIEN DO (Tiep then)

12. TIME VA CAC KHOAN PHAI THU/PHAI NQP NHA NU'OC

Chi tieu

l'hai nap tai

au ream VND

Lily ke tir du dm toff cutii Iti, nay Phai Op tai

cuOi 14 VND

SO phai nap va nhiing dia, chinh do h9p nhAt

VND SO clii nap

VND Thui 694.084.848.254 1.417.677.076.386 1.432.101.389.741 679.660.534.899 Thue GTGT hang ban n9i dia 64.162.732.524 201.989.612.767 217.263.161.103 48.889.184.187 Thue GTGT hang nhap khau 1.142.067.455 6.823.194.698 6.894.637.708 1.070.624.445 Thud nett thy dac biet (3.059.124.000) 133.139.250.552 143.999.788.222 (13.919.661.670) Thue xuat, nhap khau 50.626.075 199.810.234.239 199.799.233.474 61.626.841 Thu6" thu nhap doanh nghiep 50.482.694.173 3.956.740.736 2.519.970.186 51.919.464.723 Thu hill von - - -

ThueTNCN 1.934.806.304 2.915.539.042 2.638.706.303 2.211.639.044 Thut tai nguyen 81.840.000 125.400.000 146.080.000 61.160.000 Thud nha dat 1.536.272.158 686.495.961 442.462.346 1.780.305.773 Thue mon bai - 33.000.000 33.000.000 - Can loaf the khac 577.752.933.565 868.197.608.392 858.364.350.400 587.586.191.557 Cac khoan phai nap khic 829.236.741 1.843.043.928 2.656.000 2.669.624.669 Tien d9c va sir dung tai lieu au, khi - - - Cac khoan phi, le phi 829.236.741 1.843.043.928 2.656.000 2.669.624.669 Tang cOng 694.914.084.995 1.419.520.120314 1.432.104.045.741 682.330.159.568 Trong do :

Thue va cac khoan phai n'Op nha n way 30/09/2018 31/07/2018

The gia tri gia tang 53.3 1 4.08 2.29 6 65.541.859.307 ThuS nhap khau 61.626.841 50.626.075 ThuS tieu thu da'c biet ThuS thu nhap doanh nghiep 71.362.569.9 24 70.236.821.093 Thus thu nhAp ca nhan 2.527.961.7 84 2.047.713.251 Thue bao ve rnoi trutrng 587.863.240.893 576.679.902.757 Thu& phi khac 4.307.242.821 3.556.184.433 Cong 719.436.724.558 718.113.106.916

Thue va cac khoan phai thu nha nu& 30/09/2018 31/07/2018

Thug giA tri gia tang 3.354.273.664 237.059.328 Thug nhap khAu Thug thu nhap doanh nghigp tam Op 19.443.105.201 19.754.126.920 ThlfS tieu thu clac biet 13.919.661.670 3 .059.1 24.000 Thule thu nhap ca. nhan 316.322.740 112.906.947 Thug nha dAt 69.701.715 35.804.726 Ck Ioai thug khk 3.500.000 COng 37.106.564.990 23.199.021.921

01,

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1.83

8.80

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2.56

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595.

476

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786

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513.

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555.

085

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178.

281

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4., " .13 (I) , 0 ,. „.., ,cci ,›.. s.--. •>> (3. 1■1•1 :r, 4" ..W .071 ,g ,CVS '?;', Cci• Eq. ... a. .--... .,.., IA > > 0:1 '

= au g.... --....?.. . .,..,0•— ..o. -0- ,—p

TAP DOAN DAU KHI VIET, NAM TONG CONG TY DAU VIET NAM - CONG TY Co PHAN THUYET MINH BAO cAo TAI CHiNH HO'P NHAT GIOA NIEN Do (Tiap theo)

14. TANG, GIAM TAI SAN CO HINH TIME TAI MINH

NGUYEN CIA

Phtrong tien van tat

VND TOng Ong

VND

SO du. dAu ky 683.259.091 683.259.091 Tang trong ky Giam trong ky Giam khac SO du. cuiii kir nay 683.259.091 683.259.091 HAO MON LUi7 KE SO du• dAu nam 500.322.001 500.322.001 Tang trong ky 22.775.304 22.775.304 Kha'u hao trong nam 22.775.304 22.775.304 Tang khac Giam trong ky Giam khac SO du• cutii ky nay 523.097.305 523.097.305 GIA TRj CON L31 SO dir dAtt ky 182.937.090 182.937.090 SO du• cuOi ky nay 160.161.786 160.161.786

15. TANG, GIAM TAI SAN CO HINH VO HINH

Quyen sir dung dat

PhAn mint may tinh Khgc TAng Ong

NGUYEN GIA VND VND VND VND SO du. dhu ky (i) 1.755.113.762.121 16.982.985.915 832.473.032 1.772.929.221.068 Tang trong kS/ 1.000.000.000 - 1.000.000.000 Mua trong mint 1.000.000.000 1.000.000.000 (Tam) kit chuyin tit XDCB DD Tang kink

- -

36 --...

Giitm trong IcS, 166.581.444 (0) 166.581.444 Thanh ip, flinging ban - TY Glom khac 166.581.444 (0) 166.581.444 I.4 SO du• emit kir nay 1.755.947.180.677 16.982.985.915 832.473.032 1.773.762.639.624 J P HAO MON LUY KE SO du• diu ky (i) 112.651.647.074 10.785.718.184 650.406.244 124.087.771.502 -il Tang trong kjr 4.591.264.856 285.298.867 27.216.666 4.903.780.389 _...- Khau hao trong nam 4.591.264.856 285.298.867 27.216.666 4.903.780.389 Gam trong ky 246.469.464 (0) (1) 246.469.463 Giam khac 246.469.464 (0) (1) 246.469.463 So dtr cutii ItY nay 116.996.442.466 11.071.017.051 677.622.911 128.745.082.428 CIA TR1 CON LAI SO dtr du ky (i) 1.642.462.115.047 6.197.267.731 '182.066.788 1.648.841.449.566 SO du• cuiii ky nay 1.638.950.738.210 5.911.968.865 154.850.121 1.645.017.557.196

Se) du. Nguyen gia tai san ce, dinh v6 hinh tai ngay 01/08/2018 da throv dieu chinh giarn Wang ang vOi gia tri khau hao tai san c6 clinh vo hinh lay ke tai Cong ty me khi chuyen sang Cong ty co phan la 55.812.595.747 d'ong.

26

TAP DOAN DAU KHI VIET NAM TONG CONG TY DAU VIET NAM - CONG TY CO PHAN THUYET MINH BAO CAO TAI CH/NH HO? NHAT GIOA NIEN 06 (Tie) theo)

16. TANG, GIAM BAT DQNG SAN DAU TU

Nha va quyen sir dung dOt

VND

Co. so. ha ding

VND

TOng Ong VND

NGUYEN GIA SO du. du nam Tang trong kY Guam trong ky

135.192.824.962 771.255.889 135.964.080.851

SO du• cuOi kj, nay 135.192.824.962 771.255.889 135.964.080.851 HAO MON LUV Kt SO du den nam Tang trong kj/ Giam trong kjr

17.490.342.344 589.367.176

771.255.889 18.261.598.233 589.367.176

SO du• cad k5, nay 18.079.709.520 771.255.889 18.850.965.409 GIA TRI CON LAI SO du• dau nam 117.702.482.618 117.702.482.618 SO du cuOi kj, nay 117.113.115.442 117.113.115.442

Theo quy dinh tai Chan mut ke tan Viet Nam s6 05 - Bcit clOng sem cidu ttr, gia tri hop ly dm bat Ong sin dau to tai ngay 30 thing 9 nam 2018 can dugc trinh bay. Tuy nhien, Tang C6ng ty hien chua xac dinh dtrqc gia tri hop IY nay nen gia tri hop 1y oh bat dung sin dau ttr tai ngay 30 tang 9 am 2018 chua dtroc trinh bay tren Thuyet minh bao cab tai chinh hop nhat. De xac dinh dugc gia tri hop 15,- nay, T6ng Cong ty se phai thue mot cling ty to van dOc lap dinh gia gia tri hop ly ca bat Ong sin clan ttr. Hien tai, Tling COng ty chua tim duvc cling ty to van phis hop a thtrc hien Gong viec nay. 17. CHI PHI XAY DUNG CO BAN DO DANG

Watt ttr xAy dung cac dm hang xang dau

Kho tang Xang dau Cai Mep - Tinh BA Ria-Wing Tau (i)

Kho Trung chuyen xang dau Hop Thinh - Ky Son, flOa Binh (ii)

M& rung kho cluia nhh may chi bin Condensate Ltru lugng ke tai kho NhA Be - Mien Dong

Cat tao, lip (fat He thong pha clti E5, ban E100 cac kho xang Eau

Cong With khac

30/09/2018 31/07/2018 VND VND

42.012.160.697 46.127.120.852

56.164.171.321 56.164.171.321

12.599.556.079 12.599.556.079

7.258.066.196 7.258.066.196

4.013.540.000 4.013.540.000

29.934.268.167 22.443.779.428

23.674.249.535 17.676.630.682

175.656.011.995 166.282.864.558

(i) The hien gia tri san rap mit bang giai doan 02 dm Kho cang Xang dau Cai Mep - Tinh Ba Ria-Vfing Tau. Tai ngay 30 thing 9 nam 2018, T6ng Cting ty Thuang mai Ky that NI Dau ttr - CTCP ("PETEC"- m(it cling ty con cila Tling Cling ty) da tam dimg viec tie]) tut trien khai du in nay va dang chef quyet dinh cia Tap doan ve viec tiep tut trien khai du in nay trong thoi gian tot

(ii) Tai ngay 30 thing 9 nam 2018, Cong ty pan )(Aug dau Dau khi Phu Tho ("PVOIL Phu Tho"- mOt cling ty con dm Tang Cong ty) da tam dimg viec tiep tuc -hien khai du in nay theo Cong van so 7150/DVN-DTTM ngay 24 tang 12 nam 2012 va chua thuc hien dieu chinh gia tri cia ding trinh nay theo bao cao quy6t town von dau ttr da duvc kiem tan.

27

TAP DOAN DAU KHI VIET NAM TONG CONG TY DAU VIET NAM - CONG Ty co' PHAN THUYET MINH sAo cAo TAI CHiNH HOP NHAT GI&A NIEN DO (Tiep theo)

18. DAU TU. VA0 CONG TY LIEN DOANH, LIEN KET

a. D'au tu• vac) ding ty lien ket Thong tin tai chinh torn tat ye cac ding ty lien ket dm Ring C6ng ty &roc trinh bay nhu sau:

SO CA ky So dAu 1(57 VND VND

Tong tai san 5.433.613.156.140 5.426.453.341.029 Tong ding nor 3.595.852.992.639 3.536.981.792.504 Tai san than 1.837.760.163.501 1.889.471348.525 Plan tai san than ciia 'Peng Cong ty trong cong ty lien ket 775.727.831.770 790.918.919.389

KY nay KS, trtrirc VND VND

Doanh thu 2.459.011.511.610 5.615.738.645.174 (La) than 45.713.225.760 (44.428.034.046)

Phan (18) than cfia TOng Cong ty trong cong ty lien ket (7.490.487.783) (7.453.331.471)

SO cal kk So din ky VND VND

D'au to vao cac ding ty lien ket 790.918.919.389 832.685.355.763 (Gam) dau to trong kjdnam (14.984.577.527) Phan (18) phat sinh trong kST/nam (7.490.487.783) (7.453.331.471) Co tiro dupe chia trong kS,/nam (6.325.016.000) (21.818.109.480) Cac khoan trich quS7va dieu chinh khac trong ky/nam (1.375.583.837) 2.489.582.104

775.727.831.770 790.918.919.389

b. GOp von lien doanh

Thong tin tai chinh Om tat v6 cac ding ty lien doanh cua TO"ng Cong ty duoc trinh bay nhu. sau:

So cuei ky So dau kj,

VND VND

Ttong tai san Tling cong no' Tai san thuan Phan tai san than cfia Tong Cling ty trong ding ty lien doanh

1.741.269.034.808

1.806.338.006.307

2.118.356.399.516

2.125.214.956.634

(377.087.364.708)

(318.876.950.327)

32.157.366.941 33.160.581.348

28

TAP DOAN DAU KHI VIET, NAM TONG CONG TY DAU VIET NAM - CONG TY Co PHAN THUYET MINH BAO cAo TAI CHiNH HOP NHAT GIOA NIEN DO (Trep theo)

1(5/ nay KJ, truov VND VND

Doanh thu 341.894.322.540 605.727.272.728 (La) thuan (60.157.027.872) (89.922.322.778) Phan 15i thuAn dm Tong Cong ty trong tong ty lien doanh (512.083.300) 1.152.192.210

Sri mai 1(3, SS dau ky VND VND

Dau vao cac ding ty lien doanh 33.160.5 81.348 38.329.293.505 Phan 141 phat sinh trong kyinam (512.083.300) 1.152.192.210 Co tirc dirgc chia trong kY/nam (5.299.860.000) Cdc khoan trich quy va dieu chinh kHz trong kSt/ram (491.131.107) (1.021.044.367)

32.157.366.941 33.160.581.348

19. DAU Tir GOP VON VAO DON vi mac

30/09/2018 31/07/2018 VND VND

Ging ty Co pham DAu to Ha tang va DO thi D'au khi (i) 15.126.357.240 15.126.357.240 C8ng ty Co Wan Mat tritn Dong Ducmg Xanh 7.263.016.037 7.263.016.037 Cong ty Co phAn Vlan tai D'au khi D8ng Throng (i) 9.753.141.763 9.753.141.763 Cong ty Co phAn Ithach san Lam Kinh (i) 10.549.395.047 10.549.395.047 °Ong ty C6 phOn Au Lac 26.482.144.914 26.482.144.914

Cong ty Co phAn Nhien li4 Sai Gen 4.736.610.000 4.736.610.000 Cong ty Co pliArt Van tai Vi''t Tin 7.000.000.000 7.000.000.000 Dam ttr dai han khac 2.567.068.529 2.567.068.529

83.477.733.530 83.477.733.530

Du phong giam gia dau to tai chinh dai han (19.012.255.970) (7.365.228.644)

64.465.477.560 76.112.504.886

(1) Hai clang Thanh vien Tong Cong ty cia co Nghl quye't phe duyet cha tracing thodi von cac ding ty nay. Tai thOi diem lap bdo cao tai chinh hop nil& nay, Tang Cong ty dang trong qua trinh len k" hoach a thuc hien Nghi quyet cua Hoi clang Thanh vien.

Tai ngay lap bac cao tai chinh hop nhat Ban Tang Giam (lac Tang Cong ty chua thu thap duqc th6ng tin de xac dinli duvc gia tri hop ly ctia cac co phiau ctia cac cac khoan dau ttr gOp von yap don vi khac nen gia tri hop lY cOa cac khoan dau to nay tai ngay 30 thang 9 nam 2018 chua dtroc trinh bay tren Thuyet minh bao cao tai chinh hop nhat

29

TAP DOAN DAU Kid VIET NAM TONG CONG TY DAU VIET NAM - CONG TY Co PHAN THUYET MINH BAO cAo TA! CHINH HOP NHAT GIOA NIEN DO (Tipp the())

20. Lcil THE THUONG MAI

VND

223.644.147.289,91

223.644.147.290

161.041.536.666 3.769.066.953

164.810.603.618

62.602.610.624

58.833.543.672

Nguyen gia Tai ngay 01/08/2018 Anh hu.6ng do giam cong ty con Tai ngay 30/09/2018 Hao mon Tai ngay 01/08/2018 Phan bO trong ram Anh huOng do giam ding ty con Tai ngay 30/09/2018 Gia trj con 14i Tai ngay 01/08/2018

Tai ngay 30/09/2018

21. PHAI TRA NGLIOI BAN

a. Cie klioan phai tra nguiri ban nein han

NGAN HAN

SO cuoi ky st, au ky VND

Gia tri VND

SO có kha nang

tra

VND Gia trj

VND SO co kha nang

tra no

Ong ty INFER MTV Loc hoa du Binh Son 1.371.925.407.748 1.371.925.407.748 1.851.329.654.354 1.851.329.654.354 KC AND A CORPORATION 43.658.295.727 43.658.295.727 T6ng Cong ty Khi Viet Nam - CTCP (PVGas) 51.210.858.113 51.210.858.113 27.380.977.497 27.380.977.497 T6ng Cong ty CP Van tai Dau khi (PVTrans) 24.765.607.158 24.765.607.158 46.195.477.678 46.195.477.678 Tong Cong ty Tham do Khai thic Dalt khi (PVEP) 795.047.658.049 795.047.658.049 853383.157.615 853.383.157.615 Premier Oil Vietnam Offshore WV 138.464.301.708 138.464.301.708 Premier Oil (Vietnam) Limited (POV) 123.080.485.262 123.080.485.262 Cong ty TNHH Loc hoa dau Nghi Son 10.326.087.897 10.326.087.897 156.927.093.314 156.927.093.314 Bien Dong Poc Block 05-2 70.528.030.303 70.528.030.303 110.044.002.510 110.044.002.510 Bien Dong Poe Block 05-3 225.859.767.677 225.859.767.677 156.760.397.988 156.760.397.988 Gazprom EP International B.V 102.413.373.423 102.413.373.423 88.510.856.642 88.510.856.642 Phai tra ngtrOi ban khac 329.585.243.827 329.585.243.827 423.018.255.448 423.018.255.448

2.981.662.034.196 2.981.662.034.196 4.018.752.955.744 4.018.752.955.744

b. Phil tra ligtroi ban la cac ben lien quan (doge trinh bay chi tit tai i ltuyet mink s6 40) 2.254.197.151.069 2.254.197.151.069 2.792.423.964.103 2.792.423.964.103

22. CHI PHI PHAI TRA NGAN HAN 30/09/2018 31/07/2018

VND VND Chi phi mua hang trich truac 339.724.593.470 6.323.439.357

Chi phi au to XDCB trich Mt& 21.182.987.345 1 9.346.994.918 Chi phi trich tarot tam tinh gia van hang hOa, chi phi kinh doanh 52.102.507.911 2.057.410.863

Chi phi lai vay 3.555.829.755 3.832.074.928

Cac khoan chi phi phai tra khac 40.465.606.288 39.325.463.500

457.031.524.769 70.885.383.566

30

TAP DOAN DAU KHI VIET NAM TONG CONG TY DAU VIET NAM — CONG TY CO PHAN THUYET MINH BAO cAo TAI CHINH HOP NHAT GIOA NIEN DO (Tigp theo)

23. PHAI TRA NGAN HAN KHAC

30/09/2018 31/07/2018 VND VND

a. Phai tra ngAn han khac

Thuh8, tra h0 tien dau tho xuat khau by thac

Thuh0, tra ho tien dL nhap khan Ay thac

Thue xuat khau dau th8 thuhi), trah8

Hang vay san pham dL

Phai tra v'e Co phan hoa. Quy HTSXDN (i)

Phai tra ve Co phan hoa - PVN (ii) Phai tra, phai nop khac

4.535.793.989.530

28.559.251.362

45.738.930.894

72.742.048

1.118.505.171.560

16.535.284.647

124.128.213.565

5.157.858.417.612

106.261.293.724

68.181.667.970

72.742.048

1.118.576.984.884

16.535.284.647

163.953.000.977

5.869.333.583.606 6.631.439.391.862

b. Phai tra ngan han khac la dm ben lien quan

(duqc trinh bay chi tiet tai Thuyet minh 2.153.636.348.580 2.266.186.669.556 so 40)

(i) Khoan phai tra tien thu tix CO phanh6a. phai chuyen ve Tap doan va Quy h8 -by Sap x6p Doanh nghiO (ii) Khoan phai tra tien thu tir ban ce phai chuyen ve Tap doan

24. VAY VA Nci THUE TAI CH1NH NGAN HAN ii

SO du ky Phit AA trong ki, S1 cuei ky

SO co kha fling Se ca kha ging 94 Chi tieu Gii tri Tang Giam GA tri

tra rig hi no.

VND VND VND VND VND VND

Vay ngin han Vay dai han den han Ira (Thuyet minh so 28) Ng thuaiii chinh dai han d6n han tra (Thuyet minh se 28)

3.064.424.172.139

75.817.461.436

27.630.280

3.064.424.172.139

75.817.461.436

27.630.280

2.841.553.906.530

12.278.659.420

2.991.732.274.192

14.785.439.196

19.466,600

2.914.245.804.477

73.310.681.660

8.163.680

2.914.245.804.477

73.310.681.660

8.163.680

3.140,269.263.855 3.140.269.263.855 2.853.832.565.950 3.006.537.179.988 2.987.564.649,817 2.987.564.649.817

25. DU PHONG PHAI TRA NGAN HAN

Socuoiky St) din 10

VND VND Quy du phong rtii ro va bei thu&ng thiet hai moi throng (i)

49.537.483.905 49.188.729.412

49.537.483.905 49.188.729.412

Ngay 20 thang 6 nam 2016, BO Tai chinh da ban hanh Thong ttr s6 86/2016/TT-BTC ("Tilting tir 86") hutrng dan mot s6 nOi dung ve quy dkr phOng rai ro, Wei thixong thiet hai ve mai trutmg theo quy dinh tai Nghi dinh s8 19/2015/ND-CP ngay 14 thang 02 nate 2015 cna Chinh phn quy dinh chi tiet thi hanh luat bac)

31

TAP DOAN DAU KHI VIET NAM TONG LONG TY DAU Inv- NAM — CONG TY co PHAN THUYET MINH BAO cAo TAX CH1NH HOP NHAT NIEN D (Tiap theo)

ve mai trtrong. Tang Cong ty da ap dung thong to nay va trich lap quy du pheng rui ro, bai thuong thiet hai va mai tru6ng voi so du hly ke den ngay 30 thing 9 nam 2018 la 81.977.980.957 VND.

26. QUiii BINH ON GIA

KY nay Ky trtrov VND VND

St) dtr du ky/nam 203.643.301.652 434.495.930.309 Trich quy trong kY/nam 91.758.269.100 383.099.256.000 Lai