TONG CONG TY K.Hi VMT NAM - CTCP CONG TY CO PHAN PHAN PHOI

Kill THAP AP DAU Kill VItT NAM

s6:5T,TKTA-TCKT V/v: Cong lo6 thong tin Bac> cao tai chinh

QuSi 2 nam 2018.

CONG HoA xA 1101 CHU NGHIA WO' NAM Dc lap - Tv do - Hanh phtic

ThànhphoHi5 Chi Minh, ngayAhang 07 nam 2018

Kinh , Uy ban Chirng ichoan Nha ntrac;

Sor Giao dich Chirng khoan TP. ilt) Chi Minh.

Ten Cong ty: Cong ty C6 phan Phan phi Khi thap áp Dau khi Viet Nam

Ma chfrng khodn: PGD

Dia chi tru sâ chinh: Lau 7, TOa nha PV GAS Tower, s'6 673 Nguy& Him Tho, xa Phvac Kin, huyen Nha Be, TP.1-16 Chi Minh.

Dien thoai: 028.37840445 Fax: 028.37840446

Loai thong tin cong 1)6: o 24 gig o theo yeu cu dinh

Ni dung thong tin cong b6:

Bao cao tai chinh Q4 2 nam 2018 (Chi till nhw tai lieu clinh kern); Giai trinh lgi nhuan sau thu6 thu nhap doanh nghiep tai Bao cao tai chinh QuSi 2 nam 2018 tang teen 10% so vai Q4 2 nam 2017 (Chi fi let nhu. [di lieu clinh kern).

Thong tin nay dd dtrov cong b6 teen trang thong tin din dr dm Cong ty vao ngay M.107/2018 tai dia chi www.pvgasd.com.vn

Chung toi xin cam Ice't cac thong tin ding 136 teen day la dung sr that va hoan toan chiu trach nhim truck phaplu4t v nOi dung cac thong tin da cong b6. •

Tran trong.

Noi nh'On: Nhtr teen;

DQT, BKS b/c); - Nguoi CBTT (d6' t/h); - Luu VT, TCKT, HT.03. 'e

* .tt.

GIAM DOC

Ii 1

4

4.• r

.0$04998

Co.NG Ty' Co,PHAN

PHAN Pli,o1 KI-1111-143 DAU K

VIET N + . •

TrAn Thanh Nam

CONG TY CO PHAN PHAN PII6I KHi THAP AP DAU Kill VItT NAM (Thanh lap tai nu& COng hôa Xã hOi Chia nghia V* Nam)

BAO CAO TAI CH1NH

Cho k' hot dOng tir ngay 01 thang 04 nam 2018 136n ngay 30 thang 06 nam 2018

Thang 07 nam 2018

MIJC LI,JC

NO! DUNG TRANG

BANG CAN DOI KE TOAN 1 - 2

BAO CAO KET QUA BOAT DONG KINH DOANH 3

BAO CAO LU'LJ CHUYEN TIEN n 4

THUYET MINH BAO CAO TAI CHiNH 5-22

CONG TY CO PHAN PHAN P1101 KHI THAP AP DAU KHI VItT NAM

Bao cao tai chinh Lau 7, tea nha PV Gas Tower, se 673 Nguyen Him Tho, xã Phu6c Kin

Cho kj/ hoat deng tir ngay

Huyen Nha Be, thanh pile He Chi Minh, CHXHCN Viet Nam . 01/04/2018 dgn ngay 30/06/2018

BANG CAN DOI KE TOAN

Tai ngay 30 Mang 06 gam 2018

CHI TIEU Ma so

Thuye't minh

30/06/2018

Don vi: VND

01/01/2018

A. TAI SAN NGAN HAN 100 2.628.278.174.858 2.189.992.236.339

I. Titn va cac khoan tuTmg throng tiên 110 4 1.762.763.239.852 1.499.178.437.648

1. Tien 111 375.183.651.445 346.773.668.696

2. Cac khoan Wang clucmg tin 112 1.387.579.588.407 1.152.404.768.952

HI. Cac khoin phfii thu ngAn han 130 773.255.313.643 617.661.775.789

1. Phai thu ngan han ca khach hang 131 5 778.112.811.041 616.417.028.202

2. Tra trtrac cho nguari ban ngan han 132 6 2.376.009.046 8.552.684.284

3. Phai thu ngan han khac 136 7 7.763.388.288 7.688.958.035

4. Dr phang phai thu ngan han khó doi 137 8 (14.996.894.732) (14.996.894.732)

IV. Hang eon kho 140 38.337.838.702 31.563.829.435

1. Hang ten kho 141 9 38.337.838.702 31.563.829.435

V. Taft sat) ngin han khfic 150 53.921.782.661 41.588.193.467

1. Chi phi tra truck ngan han 151 10 2.665.663.608 1.360.944.356

2. Thug GTGT dugc khau trir 152 51.256.119.053 40.227.249.111

B. TAI SAN DAI HAN 200 745.775.803.522 769.274.917.079

Cfic khofin phai thu dai hn 210 2.733.671.125 2.823.603.125

1. Phai thu dai han khac 216 2.733.671.125 2.823.603.125

TM san c6 dinh 220 635.681.519.106 655.923.291.094

1. Tai san ce dinh hUu hinh 221 11 589.417.392.452 609.261.745.344

Nguyen gia 222 1.210.327.333.201 1.171.335.817.992

Gia tri hao mon lily kg 223 (620.909.940.749) (562.074.072.648)

2. Tai san c dinh vo hinh 227 12 46.264.126.654 46.661.545.750

Nguyen gia 228 50.692.647.004 50.692.647.004

Gia tri hao mon lily kg 229 (4.428.520.350) (4.031.101.254)

IV. Tai sin der dang (Jai Ilan 240 990.253.537 3.231.553.759

1. Chi phi xay dkrng co' ban d dang 242 13 990.253.537 3.231.553.759

VI. Tai san dai han khac 260 106.370.359.754 107.296.469.101

1. Chi phi tra truac dai han 261 10 106.370.359.754 107.296.469.101

TONG CONG TAI SAN 270 3.374.053.978.380 2.959.267.153.418

1

Nguyizn Phtrang Thay Ke toán truiMg

Tran Thanh Nam Giant d6c

11- HAN

PHAN PH,61 KHITHAP A

DAU KR' Vitr N

Lê Dtic Huy , Nguili lap bieu

CONG TV CO PHAN PHAN PHOI Kill THAP AP DAU, Kill VICT NAM Lau 7, tea nha PV Gas Tower, sO 673 Nguy'L Hiru Th9, xã Phu& Kien Huyen Nha Be, thanh ph iS HO Chi Minh, CHXHCN Viet Nam

Rao cao tai chinh Cho kY hog dOng tir ngay

01/04/2018 den ngay 30/06/2018

BANG CAN DOI ICE TOAN (T4 theo)

Tçii ngay 30 Mang 06 na'm 2018 Don vi: VND

C. NO PHAI TRA 300 1.828.534.135.395 1.543.970.594.737

I. ISICI ngin h#n 310 1.828.092.135.395 1.543.528.594.737

1. Phai tra nguoi ban ngan hn 311 14 1.435.285.467.697 1.170.430.827.010

2. Ngueri mua tra tin truck ngan han 312 15 177.863.781.057 171.094.092.791

3. Thue' va cac khoan phai nOp Nha nuov 313 16 26.255.971.212 24.149.352.400

4. Phai tra ngtthi lao Ong 314 7.273.624.583 5.557.699.886

5. Chi phi phai tra ngan han 315 17 33.839.019.691 42.817.549.959

6. Doanh thu chua thtrc hien ngan hn 318 111.818.182

7. Phai tra ngan han khac 319 18 146.731.864.542 129.320.127.021

8. Quy khen thuO•ng, phiic lgi 322 842.406.613 47.127.488

II. Ng dai ban 330 442.000.000 442.000.000

1. Phai tra dai han khac 337 442.000.000 442.000.000

D. NGUON VON CHI1 SO lIfiU 400 1.545.519.842.985 1.415.296.558.681

I. Viin chti ser him 410 19 1.545.519.842.985 1.415.296.558.681

1. VOn Op dm chil sO• 411 899.990.250.000 899.990.250.000

C 6. phiL ph6 thong có quyen bieu quy'et 411a 899.990.250.000 899.990.250.000

2. Thang du vOn c phan 412 153.050.000 153.050.000

3. CO phieu ciuSi 415 (9.550.000) (9.550.000)

4. QuSi (IL tu 'That trien 418 178.262.403.866 178.262.403.866

5. Quj/ khac thuOc vem chti se( hitu 420 12.450.000.000 12.450.000.000

6. Lgi nhuan sau thue chua phan phOi 421 454.673.689.119 324.450.404.815

Lgi nhuan sau thue chua phan phi lOy k cu.& kjf truac

d'en 421a 318.230.404.815 126.821.663.727

Li nhuan sau tha chua phan phi k' nay 42 lb 136.443.284.304 197.628.741.088

TONG CONG NGUON VON 440 3.374.053.978.380 2.959.267.153.418

2

CHI TIEU Ma sa

Thuyet minh

Quy 2/2018

1. Doanh thu ban hang vã cung cap dich vii 01 21 2.072.660.219.713

2. Cac khoan giam trix doanh thu 02

3. Doanh thu than v'e ban hang va cung cap dich vu 10 21 2.072.660.219.713

4. Gia yen hang ban 11 22 1.838.502.294.149

5. Lyi nhuan gap Ye ban hang va cung cap dich vu 20 234.157.925.564

6. Doanh thu hog. Ong tai chinh 21 23 3.649.243.082

7. Chi phi tai chinh 22

- Trong da: Chi phi 1 a- vay 23

8. Chi phi ban hang 25 24 88.536.538.324

9. Chi phi quan 1 doanh nghi'ap 26 24 25.798.579.551

10. Lai nhan than tir ho#t dang ldnh doanh 30 123.472.050.771

11. Thu nhap khac 31 757.491

12. Chi phi khac 32

13. Lai nhuan khac 40 757.491

14. Tang lyi nhan Ice than truirc thud 50 123.472.808.262

15. Chi phi thu e TNDN hien hanh 51 25 24.944.860.688

16. Chi phi thu e TNDN hoan lai 52

17. Lyi nhuan sau thue thu nhap doanh nghiap 60 98.527.947.574

18. Lai co' ban tren ca phieu 70 26

QuY 2/2017 Tir 01/01/2018

den 30/06/2018

DOTI Vi: VND

Tir 01/01/2017 den 30/06/2017

1.687.824.758.167 3.781.527.850.431 3.167.040.474.126

1.687.824.758.167 3.781.527.850.431 3.167.040.474.126

1.518.588.393.293 3.356.547.148.564 2.834.764.592.781

169.236.364.874 424.980.701.867 332.275.881.345

3.532.213.776 7.261.771.807 7.186.030.325

2.082.963.056

2.082.963.056

88.650.283.329 209.398.999.517 211.416.307.305

22.614.574.271 45.271.406.123 31.404.856.592

61.503.721.050 177.572.068.034 94.557.784.717

160.568.330 75.131.843 5.661.931.967

131.638

160.568.330 75.131.843 5.661.800.329

61.664.289.380 177.647.199.877 100.219.585.046

12.540.077.476

49.124.211.904

Nguy'en Phtrcrng Thay Ke than truing

Le Dik Huy Nguiri lap bieu

CoNG-TY .4410404

PHAN PH6I KF(TH .647.529

809

7 nam 2018

0.463.937.517 35

Trail Thanh Nam Giam dc

CONG TY CO PHAN PHAN PHOI KHI THAP AP DAU KHI VItT NAM

Edo cao tai chinh Lau 7, Oa nha PV Gas Tower, se 673 Nguy& Hu Tho, xã Phu& Kin

Cho 14 hoat clang tir ngay

Huyan Nha Be, thanh phe He Chi Minh, CHXHCN Viat Nam 01/04/2018 den ngay 30/06/2018

BAO CAO KET QUA HOAT HONG KINH DOANH

Cho 14, hoat Ong tit ngay 01 thang 04 "lam 2018 ctAn ngay 30 thc'zng 06 nam 2018

3

CONG TY CO PHAN PHAN PHOI Kill THAP AP DAU Kill VIET NAM

Bao cao tai chinh Lau 7, toa nha PV Gas Tower, s6 673 Nguye'n Hiru Tho, xa Phu& Kin

Cho ky hoat Ong tir ngay

Huyen Nha Be, thanh ph O He Chi Minh, CHXHCN Viet Nam

01/04/2018 den ngay 30/06/2018

BAO CAO Lli11 CHUYEN TIEN TE. Chokj>hoatdôngtfngày 01 Mang 01 nam 2018 cle'n ngery 30 thang 06 nain 2018

CHI TIEU

I. LUU CHUYEN TIEN TU. HOAT BONG KINH DOANH

Loi nhign trtrtrc thue

Ditu chinh cho cac khoin:

- MIL hao tai san c dinh va BDSDT

- Cac khoan du pile:111g

- Lai 18 tir hog d'Ong dau tu

- Chi phi lai vay

LQ1 nhuan tir HI) kinh doanh trirk thay vOn liru dng 08

- Tang giam cac khoan phai thu

09

- Tang giam hang ten kho 10

- Tang giam cac khoan phai tra (khong k lai vay phai tra thue

11

- Tang giam chi phi tra tnrov

12

- Tien Iãi vay da tra

14

- Thug thu nhap doanh nghiep da nOp 15

- Tien chi khac cho hog Ong kinh doanh

17

Ltru chuytn tin thuan tir hot dOng kinh doanh

20

II. LIPU CHUYEN TIEN TI)' HOAT BONG DAU TI)'

Tien chi de mua sam xay dung TSCD Nth cac tai san dai han khac Tien thu tü thanh 1 ithugng ban TSCD va cac tai san dai han khac Tien thu lai cho vay ce tire va lgi nhuan dugc chia

chuyin tin thuan tir hot ging au

III. LIX CHUYEN TIEN Ttf HOAT BONG TAI CHiNH

Titn tra ng gtx vay.

a tire lgi nhuan da tra cho chu sâ hiru

Liru chuytn tin thuan tir ho3t gong tai chinh

Luii chuytn tin thuan trong

Tien va tutrng dtrung titn dAu

Tien vii twang dirmig tien cutii

Tir 01/01/2018 den 30/06/2018

177.647.199.877

59.233.287.197

(7.261.771.807)

229.618.715.267

(165.973.658.608)

(6.774.009.267)

280.182.779.485

(378.609.905)

(32.976.153.330)

(11.424.720.875)

292.274.342.767

6.702.954.619

(28.689.540.563)

263.584.802.204

1.499.178.437.648

1.762.76

Don vi: VND

Tir 01/01/2017 Ten 30/06/2017

100.219.585.046

52.320.887.291

(8.517.111.017)

(12.665.121.235)

2.082.963.056

133.441.203.141

(108.021.927.866)

(2.385.708.531)

224.493.668.604

4.960.626.061

(2.710.733.451)

(9.546.938.811)

(11.124.985.519)

229.105.203.628

(98.660.808.311)

5.479.090.910

7.599.306.955

(85.582.410.446)

(176.237.044.534)

(161.996.526.000)

(338.233.570.534)

(194.710.777.352)

1.484.322.428.028

611.650.676

Ma so

01

02

03

05

06

22

27

30

34

36

40

50

60

70

21 (35.392.495.182)

Nguy'ezn Phwang Thtiy TP.jnh Nam Nguiri lap bieu Ke toil) truirng Giá dtic Le Dtk Huy ,

4

CONG TY CO PHAN PHAN PHOI Kill THAP AP DAU KHI VII' NAM

Bao cao tai chinh Lau 7, toa nha PV Gas Tower, se 673 Nguyen Him Thg, xã Phu6c Kin Cho Icji hoat Ong tir ngay Huyen Nha Be, thanh ph 61-16 Chi Minh, CHXHCN Viet Nam 01/04/2018 den ngay 30/06/2018 THUYET MINH BAO CAO TAI CHINH MAU SO B 09a-DN Ccic thuyet minh nay la mat be) phan hop thanh vet can Avec cl9c clang then vai bcio cote) tai chinh kern theo

THONG TIN KHAI QUAT

Hinh thtic ser him vOn

Cong ty a phan Phan phei Khi thdp áp Dau khi Viet Nam (ggi tat la "Cong ty") duct thanh lap va boat Ong tai Viet Nam du6i hinh thirc ding ty ce phan theo Gidy chimg nhan dang k kinh doanh lan dau se 4103006815 ngay 23 thang 5 nam 2007 va cac giay phép dieu chinh. Theo Gidy chimg nhan dang kY kinh doanh Ian thir 11 ngay 31 thang 12 nam 2015, ven dieu lecOa C6ng ty IA 899.990.250.000 &mg. Co phieu cUa Cong ty dugc niem yet tren S0 Giao dich chirng khoan thanh ph e H6 Chi Minh v6i ma chimg khoan IA PGD.

C6ng ty me dm Cong ty là Teng Ong ty Khi Viet Nam - Cong ty C phan nam gill 50,5% yen dieu le.

Linh vtyc kinh doanh

Cong ty hoat deng trong Binh vkrc kinh doanh va van chuyen khI thap áp.

Hoat Ong chinh

Hog deng chinh caa Cong ty bao gem kinh doanh va van chuyen khi thap áp bang duemg eng; mua ban khi Cling nghiep (khong. mua ban gas tai thanh ph e H6 Chi Minh), vat tu, may m6c, thiet bj Ma chat va phuang tin van chuy.en •nganh du khi; tu van chuyen giao cong nghe; xay dung ding trinh cong nghiep,

theng dueng 6ng, kho bai, tram chit phyc vii nganh clau khi; mua ban, van chuyen xang, clau nh6t, cac san phdm khi khô, kinh doanh LPG, CNG, LNG vã cac san pham c6 nguen g6c tir du, khI (khong mua ban gas tai try so Cong ty); cung cap dich vy hoan cai phuong tin van tai (trir gia cong co khi, xi ma din, tai the ph e thai tai try sa Cong ty; khong thiet k'e phucmg tien van tai); mua ban, lap dal, sira chila va bao duang thiet bj chuyen di sir dyng Ichi cho phuang tin giao thong van tai va may m6c - thiet bi nganh nong - lam - ngu nghiep; mua ban vat lieu xay dung, hang trang tri nei that; kinh doanh bat Ong san; thi cong xay dung ding trinh ha tang Icji thuat lchu cong nghiep, Ichu clan cu va khai thac khoang san.

Chu 14 san xuat, kinh doanh thong thtrimg

Chu Icji san xuat, kinh doanh thong thuihg caa Cong ty dugc thuc hien trong tiled gian khong qua 12 thang.

CAu true doanh nghifto

CAU talc caa Cong ty gem c6 Van phong va 03 don vi hach toan phy thuOc, bao g6m:

Xi nghiep Phan ph& Khi thdp áp Wing Tau Chi nhanh Cong ty a phan Phan phi Khi thap áp DL Ichi Viet Nam - Xi nghiep Phan phi Khi thap áp Nhctn Trach Chi nhanh Cong ty a phan Phan phi Khi thap ap Du khi Viet Nam - Xi nghiep Phan phi Khi thap áp Min Bac

CO Si LAP BAO CAO TAI CH1NH VA NAM TAI CHiNH

Co sr lfip bao cao tai chinh

Bao cao tai chinh kern theo dugc trinh bay bang Deng Viet Nam (VND), theo nguyen tac gia gee va phi! hop vei chuan muc k toan, ch de ke toan doanh nghiep Viet Nam vá cac quy dinh phap 13"/ c6 lien quan den viec lap va trinh bay bao cao tai chinh.

5

CONG TY CO PHAN PHAN PHOI Kill THAP AP DAU KHI VIVI' NAM Bfio cao tai chinh Lau 7, tea nha PV Gas Tower, s6 673 Nguyen Hilu Thc, xa Phu6c Kien Cho kY hoat d6ng tit' ngay Huyen Nha Be, thanh ph 6 H6 Chi Minh, CHXHCN Viet Nam 01/04/2018 den ngay 30/06/2018

THUYET MINH BAO CAO TAI CHINH (Tip theo) MAU SO B 09a-DN Cac thuy'jt minh nay la mot Ica phan Op thanh va can chivy clpc clang thol vat ha° cao tat chinh kern theo

Bao cao tai chinh kern theo khong nham phan anh tinh hinh tai chinh, ket qua boat d6ng kinh doanh va tinh hinh luu chuyen tin t theo cac nguyen tac va thong le Ice toan clugc chap nhan chung tai cac nu6c khac ngoai Viet Nam.

Nam tai chinh

Nam tai chinh cüa C6ng ty bat dau tis ngay 01 thang 01 va ket thac vao ngay 31 thang 12. Bao cao tai chinh nay dugc lap cho kji hoat d6ng tir ngay 01 thang 04 nam 2018 den ngay 30 thang 06 nam

( 2018.

3. TOM TAT CAC CHINH SACH KE TOAN CHU YEU

Sau day la cac chinh sach k toan cha yecu dugc .Cong ty áp clkIng trong viec lap bao cao tai chinh:

lierc tinh kê toan

Viec lap bao cao tai chinh tuan thu theo chart Inge ke toan, ch d6k toan doanh nghiep Viet Nam va cac quy dinh phap IY c6 lien quan den viec lap va trinh bay bao cao tai chinh yeu cu Ban Giam dc phai c6 nhamg Li& tinh va gia dinh anh hu6ng den s6 1iu bao cao v cong ng, tai san va viec trinh bay cac Ichoan cong no va tai san tiem tang tai ngay lp bao cao tai chinh cang nhu cac s6 lieu bao cao v doanh thu va chi phi trong su6t nam tai chinh. Mac da cac LI& tinh k toan dugc lap bang tat ca su hi'eu biet dm Ban Giam dc, s6 thisc t phat sinh c6 the khac voi cac u6c tinh, giá dinh dat ra.

Cong cu tai chinh

Ghi nhi.in ban dim

Tai san tai chinh: Tai ngay ghi nhan ban dau, tai san tai chinh dugc ghi nhan theo gia g6c cong cac chi phi giao dich c6 lien quan true tier) den viec mua sam tai san tai chinh do. Tai san tai chinh caa. Gang ty bao g6m tin va cac khoan tucrng throng tin, cac khoan phai thu ngan han cOa khach hang, cac khoan phai thu ngan halt khac \fa phai thu dai han Ichac.

&Mg ncr tai chinh: Tai ngay ghi nha.'n ban Tau, cong no tai chinh clugc ghi nhan theo gia geoc cong cac chi phi giao dich co lien quan truc tier) den viec ph& hanh cong ng tai chinh do. Clang ng tai chinh caa Gang ty bao gm cac khoan phai tra ngtr6i ban ngan han, phai tra ngan han khac, chi phi phai trà ngan han, du phong phai tra nga'n han va cac khoan vay.

Dtinh giti lgi sau 1n ghi nhfin ban Au

Hien tai, chua c6 quy dinh v danh gia lai cong cu tai chinh sau ghi nhan ban dau.

Titn va cfic khofin tuong throng titn

Tien va cac Ichoan tucmg duang tin bao grn tin m4t tai qu9, tin dang chuyen, cac khoan tin g&i khong kY hart, cac khoan dau ttr ngan han, có kha nang thanh khoan cao, d clang chuyen d6i thanh tin va it rai ro lien quan den viec bin d6ng gia tr.

3. TOM TAT CAC CH1NH SACH Kt TOAN CHU YEU

Nci phai thu

Ni phai thu là s6 tin c6 the thu hi cOa khach hang hoc cac di tucmg khac. Ng phai thu dugc trinh bay theo gia tri ghi s6 tit di cac khoan du phong phai thu khó doi.

CONG TY CO PHAN PHAN PHOI KHI THAP AP DAU Kill VItT NAM

Bao cao tai chinh Lau 7, toa nha PV Gas Tower, se 673 Nguy'en Hat Tho, xã Phtroc Kieft

Cho k5/ hoat deng tir ngay

Huyen Nha Be, thanh pile He Chi Minh, CHXHCN Viet Nam

01/04/2018 den ngay 30/06/2018

THUYET MINH BAO CAO TAI CHlNH (Tip theo) MAU SO B 09a-DN Cac thuy't minh nay la mOt bd phan hop thanh vet can chivy cipc clang thdi voi bao ccio tai chinh kern theo

Du phOng phai thu kho doi dugc trich lap cho nhiing lchoan ng phai thu dã qua hp thanh - toan tir sau thang tra len, hoac cac khoan phai thu ma nguei ng khó có kha nang thanh toan do bi thanh l, pha san hay cac kho khan Wang tu.

Hang tan kho

Hang fan kho dugc xac dinh tren co sr gia thap hon giira gia,gec va gia tri thuan c6 the,thuc hien dugc. Gia goc hang ton kho,bao Om chi phi nguyen vat lieu true tip, chi phi lao cleng truc,tiep va chi phi san xuat chung, nu co, dê c6 dugc hang ton kho 6 dia diem,va trang thai hien tai..Gia xuat kho ea' a hang ton kho dugc xac dinh theo phucfng phap binh quan gia quyen. Gia tri thuan có the thuc hien,dugc dugc xac dinh bang gia ban trec tinh tit cac chi phi trec tinh de hoan thanh san pham ding chi phi tiEp thi, ban hang va phan phei Oat sinh.

Du phOng giam gia hang ten kho cua Cong ty dugc trich lap theo cac quy dinh Ice toan hien hanh. Theo do, Cong ty dugc phep trich lap du phong giam gia hang ten kho li thei, h6ng, kern pham chat va trong trueng hop gia gee cila hang ten kho cao hcm gia trj thuan co the thgc hien dugc tai ngay ket thac nien de

toan.

Tai sin ca dinh hiku hinh va klfau hao

Tai san ce dinh hitu hinh dugc trinh bay theo nguyen gia tra gia tr hao men lily, ke.

Nguyen gia tai san ce dinh hinh thanh do mua sam bao gem gia mua va toan be cac chi phi khac lien quan true tip den viec dua tai sari vao trang thai,san sang sir dung. Doi voi tai san co dinh hinh thanh do dau tu xay dung co ban theo phuang thirc giao thau hoc tu xay dung \fa san xuat, nguyen gia la gia quyet toan ding trinh xay dung theo quy che quail l du tu va xay dung hien hanh, cac chi phi khac có lien quan true tier) va le phi tru6c ba (nu có). Trueng hep du an ea }loan thanh va dua vao sa dung nhung quyet toan chua dugc, phe duyet, nguyen ,gia tai san co dinh dirge ghi nhan theo gia tam tinh teen co se chi phi thqc te dã be ra de CO dirge tai san co dinh. Nguyen gia tam tinh së dugc diet' chinh theo gia quyet toan dugc cac co quan co tham quyen phe duyet.

Tai san ce,dinh hfiu hinh dugc khau hao theo phuang phap duerng thing dua tren theri gian hiru dung u6c tinh, Cu the nhu sau:

Tir ngay 01/04/2018 den ngay 30/06/2018

SO nam Nha cOa va vat kin trite 5 —25

May moc va thik hi 3 —20

Thiel bi van phong 3 —6

Phuang tin van tai va thiet bi truye'n dan 3 — 6

Tai san khac 3

Tai san c dinh va hinh va klifiu hao

Tai san ce dinh vo hinh cOa Cong ty the hien quyki sir dung dat, phan mm may tinh va tai san ce dinh vo hinh khac dugc trinh bay theo nguyen gia trir gia tri ,hao man lay Ice. Quyen sir dung dat CO thai han dugc trich khau hao teen cu .s6 th6i gian thuc te dugc cap, quyen sir dung dat khong có thai han khong phai trich khau hao. Cac phan mm may tinh va tai san co dinh Vo hinh khac dugc khau hao theo phucmg phap dui:mg thang theo thei gian half dung tree tinh tir 3 den 5 nam.

3. TOM TAT CAC CHlNH SACH Kt TOAN CHID YEIJ (Tip theo)

Chi phi xfiy &Lyng ca ban der dang

7

CoNG TV CO PHAN PHAN PI161 KHi THAP AP DAU KHi VII' NAM

Bao cao tai chinh Lau 7, tea nha PV Gas Tower, se 673 Nguyen Hüu Tho, xä Phu& Kin Cho Icji hoat dOng tir ngay Huyen Nha Be, thanh pile HO Chi Minh, CHXHCN Viet Nam 01/04/2018 den ngay 30/06/2018

THUYET MINH BAO CAO TAI CHINH theo) MAU S6 B 09a-DN Cdc thuy't minh nay la mdt bd phan hop thanh va can ditqc cidc dang thai vori bdo cdo tar chinh kern theo

Cac tai san clang trong qua trinh xay cltrng phpc vg intic clich san xuat, cho thue, quan tri hoc cho bat kSi intic dich nao khac clugc ghi nhan theo gia g6c. Chi phi nay bao g6m chi phi dich v9 va chi phi lai vay c6 lien quan phit hgp vai chinh sach Ice toan cila Cong ty. Vic tinh khau hao cUa cac tai san nay dugc ap citing gi6ng nhu vai cac tai san khac, bat du tir khi tai san a vao trang thai san sang sir citing.

Cac khofin tra truck

Chi phi tra truarc bao gem cac chi phi thtrc te cid phat sinh nhung c6 lien quan den ket,qua hoat (king san xuat kinh doanh cua nhieu IcS7 ke toan. Chi phi tra truck bao golT1 khoan tra tnrem tin thue dat va cac 9,4 khoan chi phi tra tru6c khac. . E

Tien thue dat the hien se tin thue dat dã dugc tra truac. Tien thue Tat tra 9-Wm dugc phan be vao bao cao ket qua hoat Ong kinh doanh theo phuong pita!) duang thang tuong ung veri thai gian thue.

Cac khoan chi phi tra truac khac bao gm gia tri cong c9, d9ng c9, linh kin loai nho dã xuat ding, cac chi phi quang cao, chi phi bao him, chi phi cai to van phong va cac chi phi tra truon ngan hart Ichac co kha nang dem lai lgi ich kinh te trong ttrong lai cho Cong ty. Cac chi phi nay dugc yen h6a clued hinh thirc cac khoan tra tru6c va dugc phan be vao bao cao ket qua hoat d6ng kinh doanh, sir citing phucrng pita!) duang thang theo cac quy dinh k toan hien hanh.

Cac khoan dt.r phong phai tra

Cac khoan cltr phong phai tra dugc ghi nhan khi °Ong ty c6 nghia vp ng hien tai do ket qua tir mOt sty kin dã xay ra, va Cong ty cO kha nang phai thanh toan nghia v9 nay. Cac khoan du phong dtrgc xac dinh tren co sa u6c tinh dm Ban Giam dc v cac khoan chi phi can thiet d thanh toan nghia v9 no nay tai ngay ket thac nien dO k toan.

Ghi nhan doanh thu

Doanh thu ban hang dugc ghi nhan khi deng tiled th6a man tk ca. nam (5) dieu kin sau:

(a) Cong. ty da chuyen giao phan lan rUi ro va lgi ich gan 1in vai quyen so hint san pham hoc hang h6a cho nguoi mua;

(b)Cong ty khong con nam gi quyen quan 15, hang hóa nhu ngtrai sO hilu hang hoa hoc quyen kiern soat hang hoa;

Doanh thu dugc xac dinh tucmg dei chac chan;

Cong ty se thu dugc Igi ich kinh te tir giao dich ban hang; va

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

Lai tin giri dugc ghi nhan tren co ser den tich, dugc xac dinh tren se du cac tai khoan tin giri va lai suit áp

Chi phi di vay

Chi phi di vay dugc ghi nhan vao chi phi san xuat, kinh doanh trong nam khi phat sinh, trir khi dugc v6n hod theo quy dinh cOa Chun muc k toan "Chi phi di vay". Theo do, chi phi di vay lien quan trtrc tip den viec mua, du tu xay citing hoc san xuat nhilng tai san can mOt thai gian thong doi dai d hoan thanh dua vao sir citing hoc kinh doanh dugc c6ng vao nguyen gia tai san cho ci6n khi tai san do dugc dua vao sir citing hoc kinh doanh. Cac khoan thu nhap phat sinh tix viec (tau tu tam thin cac khoan vay dugc ghi giam nguyen gia tai san c6 lien quan. Di voi khoan vay rieng phtic vti viec xay dung tai san c6 dinh, bat d6ng san du tu, lai vay dugc v6n hoa k ca khi thin gian xay dung duai 12 thang.

CONG TY CO PHAN PHAN PHOI Kill THAP AP DAU KHi VIET NAM Bao cao tai chinh Lau 7, tem nha PV Gas Tower, s6 673 Nguygn Hilu Tho, xã PhuOc Kin Cho kj, hoat Ong tir ngay Huyen. Nha Be, thanh ph 6 H6 Chi Minh, CHXHCN Viet Nam 01/04/2018 ddn ngay 30/06/2018

THUYET MINH BAO CAO TAI CHiNH (Tip theo) MAU SO B 09a-DN Cac thuyet minh nay la m'at b:6 phan hap thanh va can clirqc elk ctdng thol vol bao cao tai chinh kern theo

TOM TAT CAC CHiNH SACH KE TOAN CHU YEU (Titp theo)

Thut

Thud thu nhap doanh nghiep thd hien ving gia tri cüa s6 thug phai tra hien tai va s6 thud hoan lai.

S6 thug phai tra hien tai dugc tinh clua ten thu nhap chiu thug trong nam. Thu nhap chiu thug Ichac voi lgi nhuan thuan dugc trinh bay tren bao cao ket qua hot dOng kinh doanh vi thu nhap chju thug Ichong bao gm cac khoan thu nhap hay chi phi tinh thug hoc clugc khau trir tong, cac nam Ichac (bao Ca 16 mang sang, nu c6) va ngodi ra khong bao gmcac chi tieu kh6ng chiu thug hoc khong dugc khau

Thug thu nhap hoan lai dugc tinh tren cac khoan chenh lech gifra gia tri ghi s6 va co sO tinh thug thu nhap cUa cac khoan muc tai sari hoc cong no ten bao cao tai chinh va dugc ghi nhan theo phuang phap bang can al ke toan. Thug thu nhap hoan 1i phai tra phai dupe ghi nhan cho tat ca cac khoan chenh lech tam thoi con tai san thud thu nhap hoan 1i chi dugc ghi nhan khi chac chin c6 dO lgi nhuan tinh thug trong tuang lai dd khau trir cac khoan chenh lech tam thOi.

Thug thu nhap hoan lai dugc xac dinh theo thug suat du tinh se' áp dung cho nam tai san dugc thu hi hay ng phai tra dugc thanh,toan. Thu e thu nhap hoan lai dugc ghi nhan vao bao cao ket qua hot Ong kinh doanh va chi ghi vao von chir sO hüu khi khoan thug do Co lien quan den cac khoan muc dugc ghi thang vao von chn sO hilu.

Tai san,thug thu nhap hoan lai va ng thud thu nhap hoan lai phai tra dugc bO trir khi Cong ty c6 quygn hcrp phap d'e bO trir gala tai san thug thu nhap hien hanh yeti thug thu nhap hien hanh phai n6p va khi cac tai san thud' thu nhap hoan lai va ng thug thu nhap hoan lai phai tra lien quan tOi thug thu nhap doanh nghiep dugc quail 13'7 bail cling mOt co quan thud' va Cong ty c6 du dinh thanh toan thug thu nhap hien hanh tren co ser thuan., C6ng ty kh6ng ghi, nhan thug thu nhap doanh nghiep hoan lai do khong c6 cac khoan che'nh lech tong yeu gifra gia tri ghi socOa cac khoan mic tai san hoac ding ng ten bang can di ke toan va co sO tinh thug thu nhap doanh nghiep tai ngay 31 thang 03 nam 2018.

Vie'c xac dinh thug thu nhap cOa C6ng ty can dr vao cac quy dinh hien hanh ve thug. Tuy nhien, nhting quy dinh nay thay doi theo tirng thati kS, va viec xac dinh sau ding vg thug thu nhap doanh nghiep tuy thu6c vao kgt qua kigm tra cna co quan thug c6 tham quyen.

Cac loai thug khac dugc áp dung theo cac luat thud hien hanh tai Viet Nam.

TIEN VA CAC KHOAN TVONG DUONG TIEN

30/06/2018 01/01/2018 Tin mat 146.661.337 687.406.890

Tin girl ngan hang 375.036.990.108 346.086.261.806

Cac khoan tucmg ducrng tin (*) 1.387.579.588.407 1.152.404.768.952

1.762.763.239.852 1.499.178.437.648

(*) S6 du cac khoan tuang ducmg tin phan anh cac khoan tin giri bang Viet Nam d6ng c6 k han tir 01 tun den 03 thang tai cac ngan hang thuung mai, rai suat dao dOng dr 1% den 5,5%/nam.

9

CoNG TV CO PHAN PHAN PHOI ICHI THAP AP DAU ICH1 VIVI' NAM BA° ea() tai chinh Lau 7, tea nha PV Gas Tower, s6 673 Nguygn Hiru Tho, xã Phuac Kign Cho k57 hot Ong tit ngay Huygn Nha Be, thanh ph 6 Ho Chi Minh, CHXHCN Vigt Nam 01/04/2018 dgn ngay 30/06/2018

THUYET MINH BAO CAO TAI CHiNH (Tip theo) MAU SO B 09a-DN Ccic thuyAt minh nay la mat bó phan hop thanh va can clicor cloc clang thc'xi voi bao cao tai chinh kern theo

PHAI THU NGAN HAN CI:JA KHACH HANG

30/06/2018 01/01/2018 Cong ty di phan Kinh doanh Khi Min Nam 222.592.693.979 150.228.041.820

Cong ty a phan CNG Vigt Nam 184.574.520.295 135.054.755.972

Cong ty Cei Phan Kinh doanh Khi Min Bac 28.808.706.787 33.605.785.872

Cac khach hang Id& 342.136.889.980 297.528.444.538

778.112.811.041 616.417.028.202

TRA TRUbC CHO NGUIJI BAN NGAN HAN

30/06/2018 01/01/2018 Cong ty TNHH K Thuat Gas Phuc Sang Minh

C6ng ty C6 phan Xay rap dign Arc va Ha tang - PIDI

Vign Dati Khi Vigt Nam

T6ng Cong Ty Tu Van Thigt K Diu Khi - Cong Ty CP

Cac nha cung cap khac

1.082.934.240

1.082.971.648

210.103.158

4.143.963.204

2.459.168.866

1.949.552.214

2.376.009.046 8.552.684.284

CAC KHOAN PHAI THU ICHAC

30/06/2018 01/01/2018 Phai thu C6ng ty C6 phan Xay rap Du khi 2 4.929.934.211 4.929.934.211

Phai thu Cong ty C6 phan Dan tu Tai chinh Cong doan 1.294.956.6 10 1.294.956.610 Du khi Vigt Nam

Phai thu C6ng ty C phan CNG Via Nam vg 50% chi phi 806.308.578 73 8.072.405 chung t6a nha Gas Tower

Phai thu tin lãi du thu 481.837.889 550.114.129

Phai thu v thug thu nhap cá nhan n6p h6 nhan vien 5 1.000.000

Tam Ung 222.000.000 10.000.000

Cac khoan phai thu khac 28.35 1.000 114.880.680

7.763.388.288 7.688.958.035

NQ XAU

Tai ngay 30 thang 06 nam 2018, Cong ty c6 m6t s'6 khoan no xAu nhu sau: 30/06/2018

01/01/2018

Gia tri co th'. Thai gian Gia trj c6 the' Thai gian qua Gia gtic thu hôi (*) qua Ilan Gia gin thu Wai (*) hn

C8ng ty C8 plin Dan tu Tai chinh Tren Tren

1.294.956.610 1.294.956.610 Cong doan Dau khi Vigt Nam 3 nam 3 nam

Cong ty TNHH Gam sir MS', Xuan 11.296.297.196 Tref.' 11.296.297.196 Tren

3 nam 3 nam

Ong ty C6 phan Xay Lap Du Khi 2 4.929.934.211 2.524.293.285 Tir 1 nam 4.811.281.851 2.405.640.925 TO 1 nam

dgn 2 nam an 2 nam

17.521.188.017 2.524.293.285 17.402.535.657 2.405.640.925

10

CONG TY CO PHAN PHAN PHOI Kill THAP AP DAU Kill VItT NAM Ban cao tai chinh Lau 7, tea nha PV Gas Tower, s6 673 NguyJn Him Th9, xã Phu& Men Cho Icji hog deng tir ngay Huyen Nha Be, thanh pile 1-16 Chi Minh, CHXHCN Viet Nam 01/04/2018 den ngay 30/06/2018

THUYET MINH BAO CAO TAI CH1NH (Tip theo) MAU SO B 09a-DN Coe thuyet minh nay la mOt be) ph an hop thanh va can duvc doe cljng then vol bao ea° tai chinh kern theo

(*) Gia tri c6 the thu hi dugc xac dinh bang ng gee trix di sc'Sdi,r phang phai thu ngan hn khó doi (lave trich lap tuorig

HANG TON KHO

30/06/2018 01/01/2018 Gia g6c Dty phong Gia g6c Dkr plying

Nguyen lieu, vat lieu 5.396.961.802 5.772.723.467 C8ng ea, dking cti 32.248.979.719 25.200.748.711 Hang hoa 691.897.181 590.357.257

gong 38.337.838.702 31.563.829.435

CHI Pill TRA TRUOC

Nga'n han

Chi phi bao him

Cong ci dvng cu phan b ngan han

30/06/2018 01/01/2018

2.335.719.858

69.768.750

612.273.937

266.045.419

Chi phi tra truacc ngan han khac 260.175.000 482.625.000

2.665.663.608 1.360.944.356

DM Ilan

Chi phi thue mat bang tai cac Khu cong nghiep 60.937.459.143 66.047.391.240

Chi phi bin quang cao 16.525.904.445 16.513.218.650

Cong ch,ing phanb8 dai han 2.612.521.232 1.785.777.128

Chi phi cai to van phong 18.647.829.213 17.231.439.034

Chi phi tra trugc dai han khac 7.646.645.721 5.718.643.049

106.370.359.754 107.296.469.101

11

CONG TY CO PHAN PHAN PHOI Kill THAP AP DAU KH1 V1T NAM Lau 7, tea nha PV Gas Tower, s6 673 Nguy'en Hiru Tho, xã PhuOc Kien Huyen Nha Be, thanh ph6 1-16 Chi Minh, CHXHCN Viet Nam

THUYET MINH BAO CAO TAI CHINH (Tip theo) Cac thuye't minh nay la mat ba phan hop thanh va can chew doc clang thal val bao cao tai chinh kern theo

Bao cao tai chinh Cho kj, hog dOng tir ngay

01/04/2018 den ngay 30/06/2018

MAU SO B 09a-DN

11. TANG, GIAM TAI SAN CO DINH HCJU HiNH

Nha &a, May moc,

vat kin tnic thiet bi Plurang tin van tai,

thiet bi truyen can Thiet bi, citing cu

quail Iy Khac T6ng Ong

NGUYEN GIA

Tai ngay 01/01/2018 51.187.395.200 1.105.727.162.246 1.418.516.000 12.552.494.546 450.250.000 1.171.335.817.992

Mua sAm moi 2.813.857.737 2.813.857.737

Dau tu xay dung co ban hoan thanh

Dieu chinh tam tang 9.175.844.564 27.392.505.631 36.568.350.195

Thanh1)% nhuong ban Phan loai lai Gam khac (93.602.723) (297.090.000) (390.692.723)

Ti ngay 30/06/2018 60.269.637.041 1.135.636.435.614 1.418.516.000 12.552.494.546 450.250.000 1.210.327.333.201

GIA Tifi HAO MON LCY Kt

Tai ngay 01/01/2018 10.398.170.705 544.213.038.332 1.165.274.358 6.198.206.509 99.382.744 562.074.072.648

Trich khau hao trong kS, 1.540.555.317 55.698.491.613 67.330.374 1.479.355.943 50.134.854 58.835.868.101

Phan loai lai

Thanh 1)% nhuong ban

Ti ngay 30/06/2018 11.938.726.022 599.911.529.945 1.232.604.732 7.677.562.452 149.517.598 620.909.940.749

GIA TRI CON LAI

Tait ngay 30/06/2018 48.330.911.019 535.724.905.669 185.911.268 4.874.932.094 300.732.402 589.417.392.452

Tai ngay 01/01/2018 40.789.224.495 561.514.123.914 253.241.642 6.354.288.037 350.867.256 609.261.745.344

Nguyen gia cüa tai san c6 dinh hu hinh bao gm cac tai san c6 dinh dã khau hao het nhung van con sir citing tai ngay 30 thang 06 nam 2018 la 389.212.854.062 &mg.

12

CONG TY CO PHAN PHAN PHOI KHI THAP AP DAU KHi VIVI' NAM Lau 7, tea nha PV Gas Tower, s6 673 Nguye'n Him Th9, xã Phu& Kin Huyen Nha Be, thanh ph 6 H6 Chi Minh, CHXHCN Viet Nam

Bao cao tai chinh Cho kSi hoat deng tir ngay

01/04/2018 den ngay 30/06/2018

THUYET MINH BAO CAO TAI CHiNH MAU SO B 09a-DN Cac thuyet minh nay la mat be) phan hop thanh vc'z can cluvrc cloc clang theri voi bao ccio hal chinh kern theo

12. TANG, GIAM TAI SAN

NGUYEN GIA

Tai nghy 01/01/2018

Tang trong kSr

Giam trong

Tai nghy 30/06/2018

GIA HAO MON LIJY

ngay 01/01/2018

Trich khau hao trong

Giam trong

Tai ngay 30/06/2018

GIA TR! CON LA! Tai ngay 30/06/2018

Tai ngay 01/01/2018

CO DINH VO H1NH

Quy'en sir clang d'at

Phan mm may tinh

TM sin Co dinh VÔ hinh khac Tking cOng

45.545.065.586 5.078.781.418 68.800.000 50.692.647.004

45.545.065.586 5.078.781.418 68.800.000 50.692.647.004

Kt

-

-

3.962.301.254

397.419.096

68.800.000 4.031.101.254

397.419.096

- 4.359.720.350 68.800.000 4.428.520.350

45.545.065.586 719.061.068 - 46.264.126.654

45.545.065.586 1.116.480.164 - 46.661.545.750

Nguyen gia caa tai san c6 dinh vo hinh bao gm cac tai san c6 clinh da khdu hao het nhung van can sir dung tai ngay 30 thang 06 nam 2018 la 3.469.619.600 ci6ng.

13

CONG TY CO PHAN PHAN PHOI KIII THAP AP DAU KB! VIET NAM Bac, can tai chinh Lau 7, toa nha PV Gas Tower, s6 673 Nguyen Hiru Th9, xã Phuac Kien Cho kSi boat d6ng tit ngay Huyen Nha Be, thanh ph 6 HO Chi Minh, CHXHCN Viet Nam 01/04/2018 den ngay 30/06/2018

THUYET MINH RAO CAO TAI CHiNH (T4 then) MAU SO B 09a-DN Cac thuyll minh nay la mat ba ph án hop thanh ya can dugc doe clang thai vai bao cao tai chinh kern theo

13. TAI SAN DO BANG BA! HAN 30/06/2018 01/01/2018

- He th6ng Phan ph6i khi Thap áp cho cac khach hang Khu ding nghiep Tien Hai - Thai Binh

- Hethng cdp khi cho khach hang Hoa Sen tai KCN Pht'i My I

- H th6ng cap lchi cho khach hang sir Viglacera

- Nha Van Phang, khO va hang rao tram Hip Phu&

- H th6ng cdp khi cho khach hang Huy.ndai Welding

- Dij an xay dvng he thong PCCC cho tram LGDS va LGDS mcirng

- Cai tao, ma r6ng nha dieu khien, hang rao va phang bao ve tram LGDS

- Dir an "He th6ng phan phi KTA Hip Phuac - Long Hu, GD2"

- Ong trinh khac

183.425.139 509.833.799

126.621.160

110.770.674

680.542.706

482.951.765

481.602.842 481.602.842

105.614.510

408.390.747

325.225.556 325.225.556

990.253.537 3.231.553.759

PHA! TRA NGUIJI BAN NGAN HAN 30/06/2018 01/01/2018

T6ng C6ng ty Khi Viet Nam - Cong ty CO phan 1.272.186.679.864 1.059.947.757.210

C6ng ty van chuyen khi Dang Nam B6 129.510.134.007 80.830.496.818

Cac di tucmg khac 33.588.653.826 29.652.572.982 1.435.285.467.697 1.170.430.827.010

NGUOI MUA TRA TIEN TRUOC NGAN HAN 30/06/2018 01/01/2018

Cong ty TNHH Hyosung Viet Nam

Cong ty C6 phan Tap doan Hoa Sen

Cong ty TNHH C8ng nghiep Gm Bach Ma Viet Nam

Cong ty TNHH Cong nghiep Kinh NSG Viet Nam

Cong ty TNHH Posco SS Vina

Cac khach hang khac

25.844.057.230

11.758.425.418

11.300.670.210

20.692.812.202

48.166.888.142

60.100.927.855

24.645.786.440

7.078.013.323

20.009.447.532

16.523.946.402

35.721.251.184

67.115.647.910

177.863.781.057 171.094.092.791

14

18.278.709.376

2.421.456.428

1.988.943.113

2.757.182.155

2.071.062.492

962.426.590

5.359.239.537

18.278.709.376

10.668.379.991

5.770.495.039

8.099.965.553

33.839.019.691

42.817.549.959

CoNG TY CO PHAN PHAN PHOI KHI THAP AP DAU KHI VIET NAM

BA° cat) tai chinh Lau 7, tea nha PV Gas Tower, st) 673 Nguyen Hau Th9, la Phu& Kien

Cho IcSr hot deng tir ngay

Huyen Nha Be, thanh ph 6 H6 Chi Minh, CHXHCN Viet Nam

01/04/2018 den ngay 30/06/2018

THUYET MINH BAO CAO TAI CHINH (Tip theo)

MAU SO B 09a-DN Cac thuye't minh nay la mat be') phan thanh va can cluxrc cl9c clong thoi v&i bcio cao tat chinh kern theo

16. THU VA CAC KHOAN PHAI NOP NHA NIfeiC

Chi tieu

01/01/2018 Sto phai ni)p

Si; (la n§p 30/06/2018

trong kj, trong kj,

Thu S gia tri gia tang

Thule thu nhap doanh nghiSp

Thule thu nhap cá nhan

Cac loai thus khac

Thui mon bai

ThuE khac

Cac khoon phi, le phi

IslOp lchac

COng

469.387.379

22.717.098.445

962.866.576

24.149.352.400

36.089.935.350

35.203.915.573

4.466.947.667

107.876.794

6.000.000

86.721.408

15.155.386

75.868.675.384

35.982.562.358

32.976.153.330

4.695.464.090

107.876.794

6.000.000

86.721.408

15.155.386

73.762.056.572

576.760.371

24.944.860.688

734.350.153

26.255.971.212

17. CHI PHI PHAI TRA NGAN HAN 30/06/2018

01/01/2018

Phai tra cong trinh HS th6ng phan phi khi thap áp Khu cong nghiSp Tin Hai Thai Binh

Phai tra chi phi thi c8ng cong trinh cap khi cho khach hang sir Viglacera

Ph/ti tra c6ng trinh phan phi khi thap áp Intermalt

Nha van phong, kho, hang rao tram Hip Phu&

Ph/ti tra chi phi thi cong h'S th6'ng tip nhan khi cho Ong ty CP Thi let Bi Din Tin Hai

Ph/ti tra chi phi thi cong h th6ng tip nhan khi cho khach hang: Long Hu, Vinafrit, Dong.Hai, Vital

Chi phi phai tra khac

18. PHAI TRik NGAN HAN KHAC

30/06/2018

01/01/2018

Ong ty Van chuySn khi Ding Nam B8

Tai san thira ch6 giai guy&

Nhan 147 guy, 1'4/ awe ngan han

C6 tire ph/ti tra

Ph/ti tra ng.an han Ichac

107.087.286.449

416.511.737

37.294.476.223

726.374.500

1.207.215.633

101.016.930.423

430.137.718

26.418.680.878

726.374.500

728.003.502

146.731.864.542

129.320.127.021

15

CONG TY CO PHAN PHAN PHOI KIII THAP AP DAU KHI VII' NAM Lau 7, tea nha PV Gas Tower, so' 673 Nguyen Hiru Th9, xä PhuOc Kien Huyen Nha Be, thanh ph 6 He Chi Minh, CHXHCN Viet Nam

THUYET MINH BAO CAO TAI CHINH (Tip theo) Cac thuye't minh nay la mat b phan hop thanh va cdn cltroc cloc clang then veri bac, cao tai chinh kern theo

Bao cao tai chinh Cho k9 hog dOng t& ngay

01/04/2018 den ngay 30/06/2018

MAU SO B 09a-DN

19. VON CHU SO HITU

Bang di chiL bin clong cüa v6n chi so httu

Thang du vtin c pha'n C 6. phieu quji

Qu5 du tu phat trien

Qujr khfic thuOc vOn CSH

Lcyi nhtfan sau thue chum plan phi COng

Wm gap caa chüs&hihi

Si; du tai nay 01/01/2017 899.990.250.000 153.050.000 (9.550.000) 178.262.403.866 12.450.000.000 293.828.464.727 1.384.674.618.593 Phat hanh c phieu tang v6n dieu C 6 phieu thuang Lgi nhuan trong nam 208.688.741.088 208.688.741.088

Trich Qu9 dau ttr Oat trien Trich Qu9 then thuerng phac Igi (15.770.275.000) (15.770.275.000) Trich Qu9 thuerng Ban dieu hanh (300.000.000) (300.000.000) Chia ce tire - (161.996.526.000) (161.996.526.000)

Tang khac

St) du tai ngay 01/01/2018 899.990.250.000 153.050.000 (9.550.000) 178.262.403.866 12.450.000.000 324.450.404.815 1.415.296.558.681

Lgi nhuan trong nam 142.443.284.304 142.443.284.304

Trich Qu9 thuOng Ban dieu hanh (500.000.000) (500.000.000)

Trich Qu9 then thuong phac Igi (11.720.000.000) (11.720.000.000)

Tang khac Chia Co tirc

SO du tai [Tay 30/06/2018 899.990.250.000 153.050.000 (9.550.000) 178.262.403.866 12.450.000.000 454.673.689.119 1.545.519.842.985

16

CONG TY CO PHAN PHAN PHOI Kill THAP AP DAU KHI VIVI' NAM Bao cao tai chinh Lau 7, tea nha PV Gas Tower, s6 673 Nguye'n Him Tho, xa Phu6c Kien Cho k5/ hot Ong tir ngay Huyen Nha Be, thanh ph 6 H8 Chi Minh, CHXHCN Viet Nam 01/04/2018 den ngay 30/06/2018

THUYET MINH BAO CAO TAI CHINH (Tip theo) MAU SO B 09a-DN Cac thuy't minh nay la mat ba phan hop thanh va can dtricrc cloc d"ang that vai bao cao tat chinh kern theo

VON CHU SO Het (Tip theo)

V6n dieu le va von g6p chit' s6 him

Theo Giay chUng nhan clang 14/ kinh doanh Ian thfr 11 ngay 31 thang 12 nam 2015, v6n dieu le cüa C6ng ty la 899.990.250.000 deng. Tai ngay 30 thang 06 nam 2018, v6n dieu le dã &roc cac co Tong g6p dü nhu sau:

Theo Giiy cluing nhin ding kj, cã dong kinh doanh lin thfr 11

Viin di g6p Tai ngiy 30/06/2018

Win di Op TO ngiy 01/01/2018

VND VND VND

Teng Cong ty Khi Viet Nam - 454.500.000.000 50,50% 454.500.000.000 454.500.000.000 Cong ty C ph&'n

Cac c6 d8ng khac 445.490.250.000 49,50% 445.490.250.000 445.490.250.000

899.990.250.000 100% 899.990.250.000 899.990.250.000

Co phieu 30/06/2018 01/01/2018

Se luvng cli phieu da ban ra ding cluing 89.999.025 89.999.025 C6 phieu ph8 thong 89.999.025 89.999.025 C8 phieu tru dai

So luvng ce phieu qujr 955 955 C6 phieu phe th6ng 955 955 C8 phieu tru dai

S6 Itriyng cli phieu dang Itru hanh 89.998.070 89.998.070 C6 phieu phe th6ng 89.998.070 89.998.070 Cli phieu tru dai

C8 phieu ph6 th6ng c6 menh gia 10.000 VND/c8 phieu.

BO PHAN THEO LiNH VcC KINH DOANH VA BO PHAN THEO KHU VEX DIA Li'

Trong nam, Cong ty chi kinh doanh met mat hang duy nhdt la khi tu nhien va chi hot Ong trong pham vi lanh th8 Viet Nam. Do 4y, C6ng ty kh6ng co bo phan theo linh vire kinh doanh nao khac ngoai linh vgc kinh doanh khi tu nhien va khu vtrc dia l nao khac ngoai lanh th6 Viet Nam.

17

CONG TY CO PHAN PHAN PHOI Kill THAP AP DAU KIII VIVI' NAM Bac, ea° tai chinh Lau 7, Oa nha PV Gas Tower, s6 673 Nguy6n Htiru Tho, xä Phuerc Kien Cho kSi hot Ong tir ngay Huyen Nha Be, thanh ph 6 I-16 Chi Minh, CHXHCN Viet Nam 01/04/2018 den ngay 30/06/2018

THUYET MINH BAO CAO TAI CH1NH (Tip theo) MAU SO B 09a-DN Cac 1hu.)4t minh nay la mat ba phan hap thanh va can &ear dac ci'dng that val bao cao tat chinh kern theo

DOANH THU BAN HANG VA CUNG CAP DICH

Tir ngay 01/04/2018 den ngay 30/06/2018

Tir ngay 01/04/2017 den ngay 30/06/2017

--.---v- 03( ----7, Cc C -e

At

)

rp

Doanh thu ban hang Ira cung cap dich vi 2.072.660.219.713 1.687.824.758.167

2.072.660.219.713 1.687.824.758.167

GIA VON HANG BAN VA DICH VJ CUNG CAP

Tir ngay 01/04/2018 den ngay 30/06/2018

Tir ngay 01/04/2017 den ngay 30/06/2017

Gia v6n hang ban 1.838.502.294.149 1.518.588.393.293

1.838.502.294.149 1.518.588.393.293

DOANH THU HOAT BONG TAI CHINH

Doanh thu hoar dOng tai chinh cCa Cong ty la lai tin gtiri có kSi han va khong c6 1(57 hn tai cac ngan hang thuang mai.

CHI PHI BAN HANG VA CHI PHI QUAN Li" DOANH NGH1t13

Chi phi ban hang phat sinh trong nam

Tir ngay 01/04/2018 den ngay 30/06/2018

TO' ngay 01/04/2017 den ngay 30/06/2017

Chi phi nhan vien ban hang 5.107.322.638 3.727.217.393

Chi phi dung cu d6 dang 2.836.275.424 1.516.974.745

Chi phi khau hao tai san c6 dinh 28.679.715.752 25.610.963.875

Chi phi thue tai san c6 dinh 16.944.264.501 17.152.944.686

Chi phi dich vu mua ngoai 27.946.832.548 30.388.030.481

Cac khoan chi phi ban hang khac 8.800.592.898 10.254.152.149

90.315.003.761 88.650.283.329

Chi phi quan 1j, doanh nglife'p Oat sinh trong nam

Chi phi nhan vien quan 15/ 1.923.306.972 687.929.832

Chi phi dung cu d dang 262.489.188 117.350.054

Chi phi khau hao tai san c6 dinh 681.402.747 501.822.889

Chi phi thu, phi, 1e phi

Chi phi du phong 1.309.022.256

Chi phi dich vu mua ngoai 1.801.974.775 2.079.711.865

Cac khoan chi phi quart lY doanh nghiep khac 21.129.405.869 17.918.737.375

25.798.579.551 22.614.574.271

CONG TV CO PHAN PHAN PHOI KHI THAP AP DAU KHi VII' NAM

Bao cao tai chinh Ldu 7, tea nha PV Gas Tower, s6. 673 Nguyn Hirru Tho, xã Phudrc Kin

Cho IcY hoat Ong tir ngay

Huyen Nha Be, thanh ph 6 116 Chi Minh, CHXHCN Viet Nam

01/04/2018 an ngay 30/06/2018

THUYET MINH BAO CAO TAI CH1NH (Tip theo)

MAU SO B 09a-DN Cac thuyet minh nay la mOt b6 ph 6n hop thanh vet can &roc doe clang theri vori bcio cao tat chinh kim theo

25. CHI PHI THUE THU NH/N. P DOANH NGHItP

Tir ngay 01/04/2018 den ngay 30/06/2018

Tir ngay 01/04/2017 den ngay 30/06/2017

L9i nhu5n k tan trtrerc thud 123.472.808.262 61.664.289.380

Cac khan diu chinh

Trir: thu nh5p khong chiu thug (4.206.000)

COng: cdc khan chi phi khong ductc trir 1.251.495.179 1.040.304.000

- Thit lao cita H6i dng Quail tri, 'Ban kie'm soot /7.000.000 22.500.000

- Chi bao hie'm vuot mice 964.500.000

- Chi phi khac • 1.234.495.179 53.304.000

Thu nh5p chit] thug thu nh5p doanh nghigp 124.724.303.441 62.700.387.380

Thu e sufit hat dgng sfin xufit kinh doanh chinh 20% 20%

Chi phi thus thu nh5p doanh nghigp tinh tren thu nh5p chiu thug nam hign hanh

24.944.860.688 12.540.077.476

Digu chinh khac

Chi phi thu e thu nh5p doanh nghigp hign hanh 24.944.860.688 12.540.077.476

19

CONG TY CO PHAN PHAN PHOI KHf THAP AP DAU Kill VIET NAM

Bao cao tai chinh Lau 7, tea nha PV Gas Tower, s6 673 Nguy"en Huu Thp, xa Plunk Kin Cho ky hot dOng tir ngay Huyen Nha Be, thanh 06 HP Chi Minh, CHXHCN Viet Nam 01/04/2018 den ngay 30/06/2018

THUYET MINH BAO CAO TAI CHiNH (Tip theo)

MAU S6 B 09a-DN Cac thuyat minh nay la mat ha ph an hap thanh va can &ray doe dang thdri vói bao cao tai chinh kem theo

26. LA! CO BAN TRENT CO PHIEU

Vic tinh toan lai ca ban tren c6 phieu dugc thgc hien tren co ser cac s6 lieu sau:

Tir ngay 01/01/2018

Tir 01/01/2017 den ngay 30/06/2018

den 30/06/2017

Lqi nhua'n sau thud thu nha. us doanh nghiep (VND)

- Lgi nhuan phai tra cho cac ben tham gia lien doanh

- Trich Quy lchen thuerng pink lgi (VND)

- Trich Quy thuang Ban dieu hanh (VND)

Lqi nhua'n de tinh Ili co ban tren c phieu (VND) c6 phieu ph 6 thong. binh quail li.ru hanh trong nam

(C6 phieu)

Lai co ban teen c phieu (VND/c phieu)

142.443.284.304

(6.000.000.000)

136.443.284.304 89.998.070

1.516

79.755.647.529

(6.960.000.000)

72.795.647.529 89.998.070

809

27. NGHIEP VI) VA SO DU' VI% CAC BEN LIEN QUAN

Trong k5', Cong ty cid Co cdc giao clich chit yiu sau ctic ben lien quan:

Mua hang

TPng C6ng ty Khi Viet Nam - Cong ty Co phan

- Mua khi

- Thue van phong

- Thue cong trinh "He thang phan phi khi thap ap giai cloan 2"

- Chi phi dien và khac

Cong ty Van chuyan khi Dong Nam Bó

COng ty CP Kinh doanh khi Mien Nam - CN Mien Dong tai Wing Tau

Cong ty TNHH MTV Kim dinh ky thuat an toan du khi Viet Nam - PV EIC

T6ng Cong Ty Tu Van Thiel K DL Khi - Cong Ty Co Phan

Chi nhanh C6ng ty C6 phan Van tai DL khi Dong Duang tad Thanh 06 HP Chi Minh

CN Con San-Cong ty CP DV Van Tai Dau Khi Cfru Long

Tir ngay 01/01/2018 den ngay 30/06/2018

3.391.802.484.181

3.389.634.807.933

2.737.120.206.753

3.141.206.250

30.005.425.002

191.629.218

619.176.340.710

1.137.750.093

1.029.926.155

3.869.531.700

3.593.880.000

591.500.500

Ban hang

1.082.036.732.339

Cong ty c6. phan Kinh doanh Khi Mien Nam 423.022.784.389

Cong ty C6 phan CNG Viet Nam

479.598.768.547

Cong ty CP Phan Kinh doanh Khi Mien Wac

179.415.179.403

20

CONG TY CO PHAN PHAN PHOI KHi THAP AP DAU Kill VIET NAM

Bao cao tai chinh Lau 7, toa nha PV Gas Tower, s6 673 Nguien Hüu Tho, xã Phu& Kien

Cho IcS, hot clOng tir ngay

Huyen Nha Be, thanh ph O HO Chi Minh, CHXHCN Viet Nam

01/04/2018 den ngay 30/06/2018

THU YET MINH BAO CAO TAI CHiNH (Tie') theo) MAU SO B 09a-DN Cac thuyet minh nay la mat be; phan hap thanh và can duvec clac thing thol vat bao cao tat chinh kern theo

NGHIEP VI) VA SO DU. VOI CAC BEN LIEN QUAN (Tip theo)

Sid dw vói cdc ben lien quan cher yieu tai ngdy kb tluk nien d3 ki loan nine sau:

30/06/2018 Phãi thu khach hang nga'n hn 435.975.921.061

C8ng ty C6 phan Kinh doanh Khi Mien Nam 222.592.693.979

Ging ty C6 phan CNG Viet Nam 184.574.520.295

Cong ty C6 phan Kinh doanh Khi Min Bac 28.808.706.787

Phai thu nga'n ban khac

COng ty C6 phan Du tu Tai chinh Cong C/oan Du khi

Cong ty Ca phan CNG Viet Nam

Tra truck cho ngtriii ban ngAn hn

Tang Cong Ty Tu Van Thiet Ka Dau Khi - Cong Ty Co Phan • Vien Du khi Viet Nam Gang ty TNHH Kim dinh thuat an toan du khi Viet Nam - PV EIC

KS quji kji urge dai han Tang Cong ty Khi .Viet Nam - Cong ty C6 phan

2.101.265.188

1.294.956.610

806.308.578

2.173.599.838

1.082.971.648 1.082.934.240

7.693.950

1.570.603.125 1.570.603.125

Phãi tra nguiri ban ngAn han 1.403.705.046.061

Tang C6ng ty Khi Viet Nam - Cong ty a phan 1.272.186.679.864

Cong ty van chuyen khi Dong nam 1)6 129.510.134.007

Tang Cong Ty Tu Van Thiet Ka Du Khi - C6ng Ty a Phan 210.083.184

Tang c6ng ty Bao duerng - Sira chira Cong trinh Du khi - CTCP 176.000.000

Tang ding ty ca phan Dich vu Thuat Du khi Viet Nam 1.124.036.006

Chi nhanh C6ng ty Ca phan Van tai Du khi Dong Ducmg tai TP.HCM 498.113.000

Phai tra, phai ni)p khfic C6ng ty v4n chuyen khI Dong nam b 107.087.286.449

21

E*c,),Q..• • DAU _

CoNG TY

PHAN POI KH(T C6 PI-1XN:

ET

Nguyn Phuteng Thuy

VI

hanh Nam Ke toan truirng lam dc

,s I

CoNG TY C6 PHAN PHAN PH6I KHI THAP AP DAU KHI VII' NAM

Bao cao tai chinh Lau 7, toa nha PV Gas Tower, s6 673 Nguy'en Hai Th9, xa Phu& Kin

Cho ky boat d6ng tit ngay

Huy6n Nha Be, thanh ph6 H6 Chi Minh, CHX1-1CN Vi6t Nam 01/04/2018 d6n ngdy 30/06/2018

THUYET MINH BAO CAO TAI CHINH (Tip theo)

MAU SO B 09a-DN CaC thuy't minh nay la mat bó ph an hcrp thanh va can cliroc cloc clang tit& veri bet° ccio tizi chinh kern theo

CAC KHOAN CAM KET

Cam ket thue hog Cong

Ngay 18 thang 8 nam 2009, Cong ty dal kY Elgp d6ng thue tai sari s 120/2009/PV GAS-TC-PV GAS D/D4 vOi T6ng Cong ty Khi Vi6t Nam - C6ng ty TNHH MTV (nay la T6ng C6ng ty Khi Vi6t Nam - Cong ty C ph'an) a thue He th6ng khi thap áp giai doan 2. S6 tin thue hang thang IA 5.000.904.167 d6ng Ice' tit

ngay 14 thang 8 nam 2008.

Cong ty da" kY hip d6ng s6 314/HD/PVGAS/DAD-PVG.D/D4 ngay 01/12/2011 va b6 sung phy luc s6 07 ngay 01/07/2015 vol tiled han 2 nam ke tit ngay 01 thang 12 nam 2015, vai Tong Cong ty Khi Viet Nam -

Cling ty Co phan d thue van pheng tai tea nhA PVGas Tower, gia thue hang thang la 382.200 d6ng/m2.

Trong nam, Cong ty da ic)., mai hop d6ng s6 326/017/PVGASD-PVG.D/D4 ngay 29/11/2017 ved tiled Ilan 2 nam, thay th6 cho cho hop diang s6 314/HD/PVGAS/DAD-PVG.D/D4 ngay 01/12/2011 da ht hi6u Ittc, din tich thue gm 1.235 m2 d6 lam van phong va 80m2 dlam kho luu tnt

S6 LItU SO SANH

SiS lieu so sanh dm bang can di k6 toan la s6 lieu tai ngay 31 thang 12 nam 2017 da dugc ki6m toan. S6 lieu so sanh cOa bao cao ket qua hoat d6ng kinh doanh la so lieu dm IcY hoat dOng tit ngay 01 thang 04 nam 2017 den ngay 30 thang 06 nam 2017'chua dugc kiem toan. So lieu so sanh cOa bao cao luu chuyen tin t6 IA s6 lieu dm kj/ boat d6ng tit ngay 01 thang 01 nam 2017 d'en ngay 30 thang 06 nam 2017 da dugc ki6m toan.

TP.H

ang 07 n m 2018 r

68

Le Dtirc Huy Nguirilk) bieu

22