deloittea - pv gastea nba pv gas tower, so 673 dubng nguyen him tho xa phu& kien, huyen nha be,...
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Deloittea
TONG CONG TY III VIET NAM - CONG TY CO PHAN
(Thanh kip tai nzeo,c C Ong hoc, Xii hOi chit nghra Viet Nam)
BAO CAO TAI CHiNH RIENG BA MU OTC SOAT 'CET
Cho ky hoat king tir ngay 01 thing 01 nam 2013 den ngay 30 thing 6 nam 2013
TONG CONG TY KW VICT NAM - CONG TY CO PHAN Tea nha PV GAS Tower, s6 673 throng Nguygn Hiiru Th9 X'd Phu& Kien, huye'n NU Be, thanh pho 1-16 Chi Minh, CHXHCN Vi't Nam
MUC LUC
NOI DUNG TRANG
BAO CAO COA BAN TONG GIAM DOC 1 - 2
BAO CAO KET QUA LONG TAC SOAT )(ET BAO CAO TAI CHINH RIENG 3
BANG CAN DOI KE TOAN 4 - 5
BAO CAO KET QUA HOAT DONG KINH DOANH 6
BAO CAO WU CHUYEN TIEN TE 7
THUYET MINH BAO CAO TAI CHINH 8 - 33
. y)1,12
CON C
DELO
VIET I
•A
61
14
TONG CONG TY Kid VItT NAM - CONG TY CO PHAN Tea nba PV GAS Tower, so 673 dubng Nguyen Him Tho xa Phu& Kien, huyen Nha Be, thanh ph6Ha Chi Minh, CHXHCN Viet Nam
BAO CAO CUA BAN TONG GUM DOC
Ban Tang Giam deic Tang C8ng ty Khi Viet Nam - Cong ty co phin (goi tit la "Tang Cong ty") de trinh bao cao nay ding von bdo cao tai chinh rieng ena Tang C8ng ty cho ky hog Ong tir ngay 01 thong 01 nam 2013 den ngay 30 thong 6 nam 2013.
HQI BONG QUAN Till VA BAN TONG GIAM DOC
Cdc thanh vien cua 118i Ong Quan tri va Ban Tang Giam dac Tang Cong ty da dieu hanh Tang Cong ty trong ky hoat Ong tir ngay 01 thong 01 nam 2013 den ngay 30 thong 6 nam 2013 va den ngay lap bdo cao tai chinh rieng nay gam:
H8i Mine Ouin tri
Ong D8 Khang Ninh
Ba Nguygn Thi Lan
Ong WI Dinh Chien
Ong Phan Qt.& Nghia
Ong Nguyen Trung Dan
Ban Tone Clam silic
Ong Da Khang Ninh
Ong 'Fran Hung Hien
Ong Pharn Hong Linh
Ong Nguyen Thanh Nghl
Ong Throng Math Sun
OngBui.Ngoc Quang
Ong Nguygn Qutic Huy
Ong H6 Tung Vu
Ong Nguygn Mau Ming
Chu tich (ba nhiem ngay 15 thong 4 nam 2013)
Chu tieh (nghi huu to ngay 15 thong 4 nam 2013)
Ph6 Chu tieh
Thanh vien
Thanh vier'
Tang Giam doc
Ph6 Tang Gam dac
Ph6 Tang aim d6c
Ph6 Tang Giam dac
Ph6 Tang Giam doc
Ph6 Tang _Giam dae
Ph6 Tang Giam doe
Ph6 Tang Giam &fie
Ph6 Tang Giam &Se
TRACH NHIEM CUA BAN TONG GIAM DOC
Ban Tang Gidm dac Tang Cong ty c6 trach nhiem lap bao cao tai chinh rieng cho ky hog Ong tir ngay 01 thong 01 nam 2013 den ngay 30 thong 6 nam 2013 phan anh mot cash trung thus va hop ly tinh hinh tai chinh cling nhu ket qua hog Ong kinh doanh va tinh hinh hru chuyen tien to cila Tang Cong ty trong ky, phu hop van chuin muc ke town, the d8 ke toan doanh nghiep Viet Nam va cdc quy dinh phdp ly c6 lien quan den viec lap va trinh bay bdo cap tai chinh. Trong viec lap bao cao tai chinh rieng nay, Ban Tang Giam doc duor yeu cou phai:
ng Ninh Tong Giam doc
TONG CONG TY Kilt VICT NAM - CONG TY CO PHAN T6a nha PV GAS Tower, s6 673 throng Nguyen Him Th9 Xa Phuac Kien, huyen Nha. Be, thanh ph6 H6 Chi Minh, CI-IXHCN Viet Nam
BAO CAO CUA BAN TONG GIAM DOC (Ti4 theo)
• Lua chon cac chinh sach ke toan thich hap va ap dung cac chinh sach do met cach nhat quan;
• Dua ra cac xet doan va uac tinh met each hap 1y va than trong;
• Neu r5 cac nguyen tic kg toan thich hop CO duoc tuan thu hay kh6ng, co nhimg ap dung sai Lech trong yeu can dtrgc cong b6 va giai thich trong bao cao tai chinh rieng hay khOng;
• Lap bao cao tai chinh rieng tren co sa hoat deng lien tuc trir trtr6ng hap khong the cho rang Tong Cong ty se tiep tuc hog deng kinh doanh; va
• Thiet ke va thgc hien he thong ki'em sok nei b6 met cach tau hieu cho muc dich lap va trinh bay bao cao tai chinh rieng hgp 1S, nham han the rai ro va gian lan.
Ban Tong Giam dec Tong COng ty chiu trach nhi'em dam bao rang se kg toan duet ghi chep met each phu hgp de phan anh met cach hap Vrtinh hinh tai chinh ciia Tong Cling ty or bat Icji thei diem nao va dam bao rang bao cao tai chinh rieng tuan tha chuan num ke toan, the de kg toan doanh nghiep Viet Nam va cac quy dinh phap 17 co
lien quan den viec 14p va trinh bay bao cao tai chinh. Ban Tang Giam doc ding chiu trach nhiem dam bao an than cho tai san cna Tong C6ng ty va thgc hien cac bien phap thich hop de ngan chan va phat hien cac hanh vi gian lan va sai pharn kW.
Ban Tong Giam dec xac nhan rang Tong Cong ty da tuan thu cac yeu cau neu tren trong viec lap bao cao tai chinh
rieng.
Thay mat va dai dien cho Ban Tong Giam dec,
Ngay 12 thing 8 niim 2013
112500
CONG TY TRACH NHIEN Hull HA
DELOITT VIET
r•-•••••
Deloitte Cong ty TNHH Deloitte Viet Nam Tang 12A, Toa nha Vinaconex 34 Lang Ha, Quan °Ong Da, Ha Nei, Viet Nam Tel : +844 6288 3568 Fax: +844 6288 5678 www.deloitte.comlvn
,2.41g /VN1A-HN-BC
BAO CAO
KET QUA CONG TAC SOAT XET BAO CAO TAI CHINH RIENG
Kinh gai: Cac co ding Hqi Aug Quin tri va Ban Ding Giam dOc 'Ling Con ty Khi Viet Nam - Cong ty co phan
Chung toi da thoc hien cong tic soot xet bang can dei ke toan tai ngay 30 thang 6 nam 2013 cling vori ban cao ket qua hoot deng kinh doanh, bao cao hru chuyen tien to cho ky hoat Ong tir ngay 01 thing 01 nam 2013 an ngay 30 thang 6 nam 2013 va thuyet minh bao cao tai chinh rieng kern then (goi chung la "bio can tai chinh rieng") cia Tong Cong ty Khi Viet Nam - Cong ty Co phan (goi tat la "Tong Cong ty") throe lip ngay 12 thing 8 nam 2013, tir trang 4 den trang 33. Viec lap va trinh bay bao cao tai chinh rieng nay thu6c trach niOm caa Ban Tong Giam doe Tong Cong ty. Trach nhiem cda chung toi la dui ra Bao cao ket qua ding tic soot xet ye bao cao tai chinh rieng nay tren ca se Ong tic soot xet ca' a chting
Chin toi da thoc hien cong tic soot xet bao cao tai chinh rieng then Chuan moc kiem toan Viet Nam se 910 Cong tic soot xet bao cao tai chinh. Chan mire nay yeu cau ding tic soot xet phai lap lee hooch va thirc hien a c6 so dam bao vira phai rang ban cao tai chinh rieng khong chfra dgng nhitng sai set trong yeti. Cong tic soot xet bao gom chit yeu la viec trao doi vii nhan so cda Tong C6ng ty va ap dung cac thd tuc phan tich tren nhcmg thong tin tai chinkcong tic nay cung cap met mire dO dam bao thap ban cong tic kiem toan. Chung 61 khong thoc hien cong viec kiem than nen cling khong dua ray kien kiem wan.
Tren coy se ding tic soot xet cua chting fed, chung toi khong thy c6 so kien nao de chung toi cho rang bao cao tai chinh rieng kem theo khong phan anh trung thoc va hop 15,, tren cac khia canh trong yeu, tinh hinh tai chinh caa Tling Citing ty tai ngay 30 thang 6 nam 2013 cling nhu ket qua hoat dOng kinh doanh va tinh hinh luu chuyen tien to cho kir boat Ong tir ngay 01 thang 01 nam 2013 den ngay 30 thang 6 nam 2013 phi' hop vii churn moc ke toan, the dO ke toan doanh nghiep Viet Nam va cac quy dinh phap 1S, co lien quan den viec lap va trinh bay ban cao tai chinh.
G
AI TV
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Phom oai Nam Pith Tong GLim dtic Chimg nhin clang 14 hanh nghe kiem toan se 0042-2013-001-1
Thay mat viz ctizi dien cho CONG TY TNHH DELOITTE VIET NAM
Ngay 12 theing 8 nam 2013 Ha Nai, CHXHCN Vint Nam
Huang Van Kien Kiem town vien Chimg nhin clang 14, hanh nghe kiem toan so 1130-2013-001-1
Ten Deloitte dtrqc dung de chi met ho5c nhieu thanh vien cua Deloitte Touche Tohmatsu Limited, met cong ty TNHH CO tru sa tai Anh, va mang Ity61 cac h5ng thanh vien m6i thanh vien la mot to cht.1,c dOc lap vA mat phan Iv. Vui long xem tai website www.deloitte.com/about de biet them
TONG CONG TY Kill VIVT NAM - CONG TY CO PHAN Bao can tai chinh rieng T6a nha PV GAS Tower, so 673 du6ng NguyL Hitu Tho Cho Icy hoat crOng tir ngdy 01 thong 01 nam 2013 Xa Phu& Kien, huyen Nha Be, thanh pho Ho Chi Minh, CHXHCN Viet Nam den ngdy 30 thong 6 nam 2013
BANG CAN 001 KE TOAN
Tai ngay 30 thcing 6 nam 2013
TAI SAN Ma so
Thuyet minh
30/6/2013
MAU SO B 01-DN Dan vi: 'VND
31/12/2012
A. TAI SAN NGAN HAN 100 23.370.169.303.450 17.861.022.728.612
(100=110+130+140+150)
I. TiLl va cic khoin twang &rang &en 110 5 16.142.361.784.545 11.398.498.254.164 1. "Isi .6'n 111 2.197.361.784.545 2.083.498.254.164
2. Cac khoan tucmg ducmg tin 112 13.945.000.000.000 9.315.000.000.000
II. Cac khoin phii thu ngin han 130 5.564.295.535.629 4.892.756.437.586 1. Phai thu khach hang 131 4.902.902.860.329 4.366.563.929.487
2. Tra triroc cho ngubi ban 132 450.727.638.233 122.758.441.353
3. Cac khoan phai thu khac 135 6 255.357.287.239 448.126.316.918
4. Du phong phai thu ngAn han kho doi 139 (44.692.250.172) (44.692.250.172)
III. fling ton kho 140 7 1.286.827.925.897 1.133.483.040.185
1. Hang ton kho 141 1.355.882.716.551 1.203.939.653.569
2. Du phong giam gia hang ton kho 149 (69.054.790.654) (70.456.613.384)
IV. Tai sin ngin han khfic 150 376.684.057.379 436.284.996.677
1. Chi phi tra tnrac ngan han 151 50.351.345.967 58.968.080.979
2. Thug gia tri gia tang ducrc khau tit 152 79.778.881.172 158.096.610.023
3. Thug va cac khoan khac phai thu Nha nu& 154 5.000.000
4. Tai son ngan han khac 158 8 246.553.830.240 219.215.305.675
B. TAI SAN DAI HAN 200 19.919.386.692.029 21.376.525.084.182
(200=220+250+260)
I. Thi sin cif, dinh 220 15.903.006.039.948 16.721.429.014.131 1. Tai san co dinh him hinh 221 9 14.096.165.056.176 13.488.459.117.951
- Nguyen gici 222 28.116.194.901.370 26.171.978.529.133
- Gici tri hao mon lay ke 223 (14.020.029.845.194) (12.683.519.411.182)
2. Tai san co dinh vo hinh 227 10 254.477.098.798 253.423.709.812 - Nguyen gici 228 274.413.048.984 269.394.606.333
- Gia tri hao mon lily ki 229 (19.935.950.186) (15.970.896.521)
3. Chi phi xay dung co ban c16 dang 230 11 1.552.363.884.974 2.979.546.186.368
H. Cie khoan du hr tai chinh dai hp 250 3.169.898.721.945 3.370.146.001.365
1. DAu to vao cong ty con 251 12 2.619.305.717.585 2.619.305.717.585
2. DAu to vao cong ty lien kgt 252 13 48.240.000.000 48.240.000.000
3. Dail to dai han khac 258 15 702.600.283.780 702.600.283.780
4. Du phong giam gia Tau to tai chinh dai han 259 (200.247.279.420)
III. Tai sin dai han khic 260 846.481.930.136 1.284.950.068.686
1. Chi phi tra truck dai han 261 16 846.453.930.136 1.284.947.068.686
2. Tai sin dai han khac 268 28.000.000 3.000.000
TONG CONG TAI SAN (270 = 100 + 200) 270 43.289.555.995.479 39.237.547.812.794
Ccic thuyil minh tir trang 8 d'Jn trang 33 la mot b0 ph an hop thenh cica btio ccio tat chinh rieng
Ngoai to cac loai
USD
EUR
4.147.551,00
28,81
TONG CONG TY Kill VIET NAM - CONG TY CO PHAN Sao cdo tai chinh rieng Toa nha PV GAS Tower, so 673 du6ng Nguygn WM Th9 Cho Icy hoot d'Ong tit ngay 01 thong 01 narn 2013
xa Phan KiSn, huyen Nha Be, thanh phi') Ho Chi Minh, CHXHCN Viet Nam den ngay 30 thong 6 nam 2013
__.
_
BANG CAN DOI Kt
Tai ngay 30 thcing
Ma NGUON VON so
TOAN (Tiep theo)
6 nain 2013
Thuyet 30/6/2013 minh
A. NV PHAI TRA (300=310+330) 300 11.409.428.647.553
I. Ng ngin hp 310 6.844.999.432.658
1. Vay va ng ngi.n han 311 17 1.809.846.893.512
2. Phai tra ngueri ban 312 2.361.406.891.219
3. Ngtriii mua tra tien trace 313 6.210.745.921
4. ThuS va cac khoan phai nOp Nha ntrac 314 18 894.033.601.682
5. Phai tra ngubi lac do, ng 315 77.441.408.106
6. Chi phi phai tra 316 19 1.123.830.580.067
7. Phai tra not b0 317 20 50.069.049.220
8. Cac khoin OIL tra, phai ni8p ng'an hp khac 319 21 406.296.387.725
9. Quy khen thuNg, phuc Igi 323 115.863.875.206
II. Ng dai hp 330 4.564.429.214.895
1. Phai tra dai han not b0 332 22 44.264.383.269
2. Phai tra dai han khac 333 4.470.229.670
3. Vay va ng dai han 334 23 4.175.916.244.626
4. Doanh thu chua thuc hiSn 338 339.778.357.330
5. Quy phat triSn khoa h9c va cong nghS 339
B. VON CHU SO HITU (400= 410+430) 400 31.880.127.347.926
I. Yen chii so. hire 410 24 31.880.127.347.926
1. Von Au to dm dui s8 him 411 18.950.000.000.000
2. Quy dau to Oat triL 417 3.901.577.475.528
3. Quy du pheng tai chinh 418 1.417.859.158.509
4. Quy khac thuOc vein cha set bib 419 128.657.747.553
5. Lgi nhuan sau thus chua phan phi 420 7.482.032.966.336
II. Ngulin kinh phi va quy khfic 430
1. Ngu'on kinh phi da hinh tha.nh TSCD 433
TONG CQNG NGUON VON (440 = 300+400) 440 43.289.555.995.479
CAC CHI TIEU NGOAI BANG CAN DOI KE TOAN 30/6/2013
MAU SO B 01-DN Dan vi: 'VND
31/12/2012
12.364.909.960.444
5.835.576.642.068
1.778.478.639.037
1.650.212.097.966
1.495.014.261
645.746.399.381
125.327.462.656
1.123.578.530.306
45.631.637.351
416.845.664.415
48.261.196.695
6.529.333.318.376 44.264.383.269
4.470.229.670
4.741.363.538.699
592.524.164.385
1.146.711.002.353
26.872.637.852.350
26.871.073.807.496
18.950.000.000.000
1.286.577.475.528
1.417.475.409.061
128.657.747.553
5.088.363.175.354
1.564.044.854 1.564.044.854
39.237.547.812.794
31/12/2012
Bang Thi Hong 176n Mai Hum Ngan o Khang Ninh Ngieri 1ap bieu Kt than throng Tiing Giam dific
Algay 12 tilting 8 ndm 2013
Ceic thuy& mink to trang 8 din trang 331a mot b6 ph an hop thank cua boo cao tat chinh rieng
Bang Thi Wing Yen Ngiriri lap bieu
Mai Him Non Ke than truirng
TONG LONG TY KHI
VIET NAM CON CO PHAN
138 Khang Ninh Tong Giam doc
Ngay 12 thang 8 ndm 2013
TONG CONG TY KHI VitT NAM - CONG TY CO PHAN Bao cao tai chinh Haig TOa nha PV GAS Tower, so 673 &Yarn Nguyen Him Tho Cho ks, hoat dOng tit ngay 01 thang 01 nam 2013 Xa Phu& Men, huy'en Nha Be, thanh ph6 Ho Chi Minh, CHXHCN Viet Nam den ngay 30 thang 6 nam 2013
BAO CAO KET QUA HOAT DONG KINH DOANH
Cho lc)) hoot clOng tie ngay 01 thcing 01 mini 2013 d'An ngay 30 thcing 6 nam 2013
CHI TIEU Ma so T uyet
minh Tit ngay 01/01/2013 den ngay 30/6/2013
MAU SO B 02-DN Dan vi: VND
Tit ngay 01/01/2012 den ngay 30/6/2012
1. Doanh thu ban hang va cung cap dich vu 01 25 27.789.365.812.611 31.939.962.521.154
2. Cac khoan giam trir doanh thu 02 25 21.209.574.052 16.557.905.962
3. Doanh thu thuan ye ban hang va cung cap dich vu (10=01-02)
10 25 27.768.156.238.559 31.923.404.615.192
4. Gia von hang ban va dich vu cung cap 11 26 19.563.714.680.958 25.871.821.478.152
5. Loti nhu4n g'Op ye ban hang va cung cap 20 8.204.441.557.601 6.051.583.137.040
(Lich yo (20 = 10-11)
6. Doanh thu hog dOng tai chinh 21 27 598.989.054.722 559.712.468.730
7. Chi phi tai chinh 22 28 399.638.512.732 91.364.914.144
- Trong do: Chi phi Mi vay 23 111.004.796336 51.080.905.162
8. Chi phi ban hang 24 180.384.921.125 275.970.338.505
9. Chi phi quan ly doanh nghiep 25 693.815.227.130 717.558.186.989
10. Loi nhan than tir host Ong kinh doanh 30 7.529.591.951.336 5.526.402.166.132
(30 = 20+(21-22)-(24+25))
11. Thu nhap khac 31 1.160.101.235.950 22.424.923.467
12. Chi phi khac 32 31.491.427.744 1
13. Ltd nhuan khic (40=31-32) 40 29 1.128.609.808.206 22.424.923.466
14. Tang loti nhu4n Ice loan &ere thue 50 8.658.201.759.542 5.548.827.089.598
(50=30+40)
15. Chi phi thue thu nhap doanh nghiep hien hanh 51 30 1.617.645.836.685 994.847.624.878
16. Lfyi nhu'On sau thue thu nhap doanh nghi0 60 7.040.555.922.857 4.553.979.464.720
(60=50-51)
17. Lai co' ban tren co phitu 70 31 3.711 2.399
Cac thuyb minh tie trang 8 clan trang 33 1a mot bo phan hop thanh cua bcio cao tai chinh rieng
CHI TIEU Ma s6
BAO CAO Lilt CHUYEN TIEN TE
Cho IcS, hoot d:Ong tic ngay 01 tilting 01 nam 2013 den ngay 30 thang 6 nam 2013
Tir ngay 01/01/2013 den ngay 30/6/2013
MAU SO B 03-DN Don vi: VND
Tie ngay 01/01/2012 den ngay 30/6/2012
(754.546.523.324) (838.819.884.253) (9.149.284.943)
107.041.460.000 (462.853.060.000)
565.159.624.611
(638.621.144.585)
21 23 24 25 27 573.228.493.189
30 (181.318.030.135)
TONG CONG TY Kill VIET NAM - CONG TY CO PHAN Bac) cao tai chinh rieng Tba nha PV GAS Tower, so 673 duong Nguyen Han Tho Cho kS, hog dOng tir ngay 01 thang 01 nam 2013 Xa Phuac Kien, huyen Nha Be, thanh ph6 Ho Chi Minh, Ci-IXHCN Viet Nam den ngay 30 thang 6 nam 2013
I. LUt CHUYEN TIEN Tir HOAT BONG KINH DOANH 1. Loi nhuan trithc thud
01
2. Diju chinh cho cac khan: Khan hao Lai san c6 dinh
02 Cac khoan du phong 03
Lo chinh Lech ty gia h6i dodi chua thtrc hien
04 (Lai) tir hog Ong d'au to 05
Chi phi lai vay 06
3. Loi nhuan tie host &Ong kinh doanh trutic thay d6i
08 von lieu dOng Thay d6i cac khoan phai thu
09
Thay d6i hang ton kho 10
Thay doi cac khoan phai tra (khong bao g6m lai vay phai
11 tra, thud thu nhap doanh nghiep phai nOp) Bien Ong chi phi tra trtrac va tai san khac
12 Tien lai vay da tra
13 Thu' thu nhap doanh nghiep da nOp
14 Tien thu khac tir hog do, ng kinh doanh
15
Tien chi khac cho boat dOng kinh doanh
16 Lau chuyjn tien thuitn tie hoot diing kink doanh
20
8.658.201.759.542
5.548.827.089.598
1.363.066.163.419
1.327.488.510.081 198.845.456.690
66.364.481.222
(587.361.048.445)
(539.115.846.645)
111.004.796.336
51.080.905.162
9.810.121.608.764
6.388.280.658.196
(544.012.042.880)
(4.432.045.699.727)
(151.943.062.982)
11.777.238.767
(486.115.098.363)
3.833.332.271.794
506.441.571.408
394.860.884.772
(138.702.689.525)
(149.347.565.559)
(1.494.811.314.794)
(770.527.414.510) 2.664.528.300
(55.252.144.415)
(89.845.069.314)
7.445.726.827.213
5.189.149.832.719
IL LUU CHUYEN TIEN Tir HOAT BONG DAU TU. 1. Tien chi a mua sam, xay dtmg tai san c6 dinh 2. Tien chi cho vay 3. Tien thu h6i cho vay 4. Tien chi au to gop von vao don vi khac 5. Tien thu lai tien girl, lai cho vay, c6 tirc va
lgi nhuan dtrc/c chia Luu chuyen den titian de hoot &Ong Au tr
III. LU'U CHUYEN TIEN TU. HOAT BONG TAI CHINH 1. Tien vay ngin han, dai han nhan dugc 33 2. Tien chi tra ng g6c vay 34 3. Co tire, Igi nhuan da tra cho chit so. hire 36 Luu chuyen den thuan tic hoot (Ring tai chinh
40
Lieu chuyen tien thuan trong ky (50=20+30+40)
50
Anh hiring cOa thay doi ts, gia hoi dodi guy d6i ngoai to Tien va twmg throng tien dau kj,
60 61
Tien va twcrng throng tien cuOi kY (70=50+60+61)
70
729.765.607.970 (1.335.702.096.482) (1.914.318.474.270) (2.520.254.962.782)
4.744.153.834.296 254.164
15) 5
285.352.453.231 (798.760.780.253)
(2.263.605.720.000) (2.777.014.047.022)
1.773.514.641.112 8.318.284.343.963
19.365.907 10.091.818.350.982
Dang Thi Deng Yen Ngu*ii6p hien
Ngay 12 thang 8 tram 2013
Mai Hun Ngqn Ke toan frith ng
ang Ninh TOng Giam doc
Cac thuyit mink ter trang 8 d'jntrang 33 la mot bi) phan h9p thanh cua bao ccio tai chinh rieng
TONG CONG TY KH! VIgT NAM - CONG TY CO PHAN Sao cao tai chinh rieng Tea nha PV GAS Tower, so 673 dtrang Nguygn Hint Tho Cho k, hoot deng tir ngay 01 thang 01 nam 2013 Xa Phu& Kien, huy'en Nha Be, thanh pho Ho Chi Minh, CHXHCN Viet Nam den ngay 30 thang 6 nam 2013
THUYET MINH BAO cAo TAU CHINH RUNG MAU SO B 09-DN Cac thuydt minh nay la mot bo phan hop thanh va cdn &rye doe &Ong thol vol bao cac) tai chinh rieng kern theo
1. THONG TIN KHAI QUAT
Hinh thirc so. hint van
Tang Cong ty Khf Viet Nam - Ging ty co phan (g9i tat la "Tang C8ng ty") tien than la Tang C8ng ty Khi Viet Nam - Cong ty TNHH Met thanh vien - la cong ty con dm Tap doan Dan khf Viet Nam, throe thanh lap theo Quyat dinh s6 2232/QD-DKVN ngay 18 thang 7 nam 2007 cila Tap doan Dau khf Viet Nam va Giay chimg nhan dang kjr kinh doanh so 3500102710 cap Ian dau ngay 17 thang 01 nam 2007.
Tang Cong ty Khi Viet Nam - Cong ty TNHH Mot thanh vien chinh thirc chuyen sang hoot dOng dtroi hinh thirc cong ty co phan vat ten got Tong Cong ty Khi Viet Nam - Cong ty co phan theo Giay chang nhan (tang Icjr doanh nghiep do SO Ka hooch va Dau ta thanh pho Ho Chi Minh cap ngay 16 thang 5 nam 2011 viii vSn dieu le la 18.950 t-5, clang.
Try soy chinh cita Tang Cong ty dat tai Tea nha PV GAS Tower, s6 673 dub-ng Nguy6'n Him Th9, 'Ca Phtrac Kien, huyen Nha Be, thanh pha Ha Chi Minh, Viet Nam.
Tang so nhan vien dm Tang Cong ty tai ngay 30 thang 6 nam 2013 la 1.084 (tai ngay 31 thang 12 nam 2012: 1.098).
Cac don vi tryc thuec Tang Cong ty:
Cong ty Van chuyen Khi Dong Nam BO; -----4-..- - #t
- C8ng ty Che Bien Khi Vfing Tau; ---...
Cong ty Kinh doanh San pham Khi; ; T Cong ty Dich vu KW; iiti
- Cling ty Tu van Quart 1S, Du an KM; -I. 1 Ban quan ly Du an IChi - Dong Nam BO; 4A Cong ty Khi Ca Mau;
re - Cong ty Dating Ong khf Nam Con San; ..-... Ban quan 15, Du an Nha may XirlSfIChi Ca Mau.
Hoot Ong chinh
Nganh nght kinh doanh cua Tang Cong ty bao g6m: thu gom, van chuyen, tang till khi va san pham khf. San )(at khf dot, phan phai nhien lieu khi bang &rang Ong chi ti&: .Ch6 bien khf va san pham khf. Ban buon nhien lieu ran, long, khf va cac san pham lien quan chi titt: TO chile phan phai va kinh doanh cac san pham khf kho, khi LNG, CNG, LPG Condensate; Xuat nhap khau cac san pham khf kh8, LNG. LPG, Condensate the bits khi. Hog dOng kien trite va to van ky thuat lien quan chi tiAt: Tr van dau ta, thiat ke xay dung ding trinh cong nghiep ca khi the too. Giam sat cong tac xay dung va hoan thien ding trinh cong nghiep, dan dyng. Hog d6ng xay dung chuyen dung khac chi ti6t: Ddu to xay dung, quan 15T van hanh, bao &rang, sira chan cac cong trinh, du an khi va lien quan den khi. Ban buon chuyen doanh khac chua dauc phan vao dau chi tiet: Kinh doanh vat ta, thiet bi, hoa chat trong filth Artrc the bien va sir citing khi va cac san pham khi, nhap vat ta, thiet bi va phucmg Wen phyc vu nganh khf. Kinh doanh bat Ong san, guy& sir dung dat thuec chit so hair, chit sir dyng hoac di thue chi tik: Kinh doanh dich vu kho bai, cong. Kinh doanh bat dOng san. Dau to ca soy ho tang he thang phan phai san pham khi kho, khi lOng tir khan nguan tir cung cap den khau phan phai ban buon, ban 10. Nghien cuv va phat triOn thuc nghiem khoa hoc to nhien va ky thuat chi titt: Nghien ciru Ong dung trong Arc khi, cai to cong trinh Cung cap dich vg trong linh vurc khi, cai too, bao chrang, situ chfia deng co, lap dat thiat bi chuyen dai cho phtrcmg tien giao thong van tai va nong lam nor nghiep sir dung nhien lieu kin. Van tai hang him bang &rang be chi ti6t: Dich vu van tai va cac phucmg tien co sir dung nhien lieu khi, van chuyen san pharn khi (kinh doanh dich vu van chuyen cac san pham 1(110.
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TONG CONG TY Kilt VItT NAM - CONG TY CO PHAN Ego cao tai chinh rieng Tea nha PV GAS Tower, so 673 dutrng Nguytn Hair Th9 Cho lcS, hog deng tir ngay 01 thang 01 nam 2013 Xa Phu& Kien, huyen Nha Be, thanh phi!. Ho Chi Minh, CFDCHCN Viet Nam den ngay 30 thane 6 nam 2013
THUYET MINH BAO cAo TAT MINH RIENG (Tiep theo) MAU S6 B 09-DN Ccic thuyit mink nay la mot bo phOn hop thank va can duet cloc(sing thoi vii bcio cao tai chinh rieng kern theo
2. CO se, LAP BAO cAo TAT MINH RING VA NAM TAT CHINH
Co. sir lap bao cao tai chinh rieng
Bao cao tai chinh kem theo dugc trinh bay bang Deng Viet Nam (VND), theo nguyen tic gia gec va phu hgp vii chuan mgc ke toan, the de ke toan doanh nghiep Viet Nam va cac quy dinh phap ly c6 lien quan den viec lap va trinh bay bao cao tai chinh.
Quyet toan co phAn haa
Bao cap tai chinh cho ky hog deng tir ngay 01 thang 01 nam 2013 den ngay 30 thang 6 nam 2013 chua bao gem cac dieu chinh lien quan den viec guy& town cong tic c6.phan Ma do Tong Cong ty chua c45 hien ban phe duyet quyet toan co phari h6a tai ngay chinh thirc chuyen thanh cong ty co pha'n.
Nam tai chinh
Nam tai chinh cua Ring Cong ty bat dau tir ngay 01 thang 01 va ket thlic vao ngay 31 thang 12.
Bao cao tai chinh gitta nien de nay dugc lap cho ky boat Ong tir ngay 01 thang 01 nam 2013 den ngay 30 thang 6 nam 2013.
3. AP DUNG CHE DO KE TOAN MOT
Hiring dAn mai ve ch6 di) quan 1*, sir dung va trich khgu hao tai sfin co dinh
Ngay 25 thang 4 nam 2013, BO Tai chinh da ban hanh Thong to se 45/2013/TT-BTC ("Thong tu. 45") hiring dan the de quan sir dung va trich khan hao tai san co dinh. Thong to nay thay the Thong tu. so 203/2009/TT-BTC ("Thong to 203") ngay 20 thang 10 nam 2009 cila BO Tai chinh hiring dan the de quan ly, sir dung va trich khan hao tai san co dinh. Thong tir 45 co hieu lure thi hanh ke tir ngay 10 thang 6 nam 2013 va ap dung cho nam tai chinh 2013 tra di. Ban Teng Giam dec dinh gia Thong to 45 king c6 anh hiring trong ytu den bdo cao tai chinh rieng cua Teng Cong ty cho IcSf hog Ong tir ngay 01 thang 01 nam 2013 den ngay 30 thang 6 nam 2013.
thro'ng dAn mai ve trich lap du phang giam gia dan to dai han vao doanh nghiep
Ngay 28 thang 6 nam 2013, BO Tai chinh da ban hanh Thong to s6 89/2013/TT-BTC ("Thong tu. 89") sera dei, b8 sung Thong tu. so 228/2009/TT-BTC ngay 07 thong 12 nam 2009 dm BO Tai chinh hiring don the de trich lap va sir dung cac khoin du phOng giam gia hang ton kho, Mn that cac khoan dau to tai chinh, ng phai thu 1(116 doi va bao hanh san pham, hang hod, cong trinh xay lap tai doanh nghiep. Th8ng to 89 c6 hieu luc thi hanh ke hX ngay 26 thang 7 nam 2013. Ban Tong Giam dec dang dank gia mtrc de anh hiring cua viec dp dung Thong to nay den bao cao tai chinh rieng trong Wang lai cua Teng COng ty.
4. TOM TAT CAC CHNIT SACH Kt TOAN CHU YEU
Sau day la cac chinh sach ke toan chit ytu dugc Teng Cong ty ap dung trong viec lap bap cao tai chinh rieng:
trat tinh ke toan
Viec lap bao cao tai chinh rieng tan thu theo cac chuari mgc ke toan, the de ke toan doanh nghiep Viet Nam va cac quy dinh phap ljr c6 lien quan den viec lap va trinh bay bao cao tai chinh yeu au Tong Giam doc phai c6 nhitng trot tinh va gia dinh anh hiring den so lieu bao cao ye cong ng, tai san va viec trinh bay cac khoan cong ng va tai san tiem tang tai ngay lap bao cao tai chinh rieng Gang nhu cac so lieu bao cao ye doanh thu va chi phi trong suet kji hoat ding. Mac da cac trac tinh ke toan dugc lap bang tat ca sir hieu biet dm Ban Teng Giam dec, se thgc to phat sinh c6 the ldiac vii cac uac tinh, gia dinh dot ra.
TONG CONG TY Kilt VItT NAM - CONG TY CO PHAN Bao cao tai chinh rieng Tba nha PV GAS Tower, s6 673 duang Nguyen Hint Tho Cho ky hoat clOng to ngay 01 than 01 nom 2013 Xa Phuot Ki'en, huyen Nha BO, thanh pile Ho Chi Minh, CHXHCN Via Nam den ngay 30 thang 6 nom 2013
THUYET MINH BAO CAO TAI CHINH RIENG (Tiep theo) MAU SO B 09-DN Cac thuyit minh nay la mot bi )phcin hop thank va can dugc cloc gong thai voi bao cao tai chinh rieng kern theo
4. TOM TAT CAC CHINH SACH KE TOAN CHU YEU (Tiep theo)
Ging eu tai chinh
Ghi nhan ban dim
Tai san tat chinh: Tai ngay ghi nhan ban du, tai san chinh dugc ghi nhan theo gid goc Ong can chi phi giao dich co lien quan tire tiep den viec mua sam tai san tai chinh dO. Tai san tai chinh cua Tong COng ty bao gom ben, cac khan tucmg duang tien, cac khoan phai thu khach hang, phai thu khdc, cac khoan ky curoc , Icy quy va cac khan du to doi han.
Cong nq tai chinh: Tai ngay ghi nhan ban din, cong no tai chinh dugc ghi Man theo gid got cong cac chi phi giao dich co lien quan trkrc tiep den viec phat hanh cong no tai chinh do. Cong ng tai chinh cua TOng Cong ty bao gom cac khoan vay, phai Ira ngtdri ban, phai Ira khac,va chi phi phai tra.
Drinh gill lai sau liin ghi nhlin ban dim
Hien tai, chua có quy dinh ve danh gid 1ai ding co tai chinh sau ghi nhan ban du.
Tien va cac khofin Wang dining Gen
Tien va cackhoan Wong throng lien bao gem tien mat tai quy, cac khoan tien giri khong ky han, cac khoan dau tu ngan han, co kha nang thanh khoan cao, de clang chuyen dOi thanh tien va it rid ro lien quan den viec bien dOng gid tri.
Dg phong phai thu kho doi
Du phong phai thu kho doi dugc trich lap cho nhErng khoan phai thu da qua han thanh than tir sau thang trer len, hoac can khoan phai thu ma ngued ncr kh6 co kha nang thanh toan do bi thanh Iy, phd san hay cac kh6 khan Wong tu.
Hang ton kho
Hang ton kho doge xac dinh ten ca s6 gia thAp han giita gia sec va gid tri thuAn co the thvc hien dugc. Gia goc hang ton kho bao Om chi phi nguyen vat lieu troc tiep, chi phi lao dOng troc tiep va chi phi san xuat chung, neu co, de co dugc hang ton kho 6 dia diem va trang thai hien tai. Gid goc cila hang ton kho dugc xac dinh theo phucmg phap binh quan gia quyen hoac nhap trade xuat trtrac. Gia tri thuan co the dam hien dugc dugc xac dinh bang gia ban uac tinh trir cac chi phi trot tinh de hoan thanh san pha'm Gang chi phi tiep thi, ban hang va phan ph8i phat sinh.
Du phong giam gia hang ten kho caa Tong Cong ty dugc trich lap theo cac quy dinh ke toan hien hanh. Theo do, Tong Cong ty doge pixel) trich lap do phOng giam gid hang ton kho loi thin, hong, kern pham chat va tong twang hgp gid goc dm hang ton kho cao han gid tri thuan co the thvc hien dugc tai ngay ket thtic k5f Ice toan.
Tai san c6 dinh hen hinh va khAu hao
Tai san co dinh him hinh doge trinh bay theo nguyen gid trir gia tri hao mon lily Ice.
Nguyen gia tai san dinh hinh thanh do mua sam bao gem gia mua va toan cac chi phi Ichdc lien quan trim tier) den viec dua tai san vao trang thai san sang sir dung. Doi yen tai san co dinh hinh thanh do dau to xay clang ca ban theo phoong thirc giao thou hoac to xay dung va san xuat, nguyen gid la gia quyet toan cong trinh xay dung theo Quy the quan ly Mu to va xay dung hien hanh, cac chi phi Ichac co lien quan tirac tiep va le phi truOc ba (n'eu co). Tnremg hgp du an da hoan thanh va dua vao sir dung nhtmg quyet toan chua doge phe duvet, nguyen gia tai san co dinh dugc ghi nhan theo gia tam tinh teen co sa chi phi thvc to da be ra de co dugc tai san c6 dinh. Nguyen gia tam tinh se dugc dieu chinh theo gid quyet toan dugc cac co quan c6 tham quyen phe duyet.
TONG CONG TY Kilt 'VIgT NAM - CONG TY CO PHAN Bao cao tai chinh ring Tea nha PV GAS Tower, so 673 dueng Nguyen Witt Tho Cho IcS, hoat Ong tir ngay 01 thing 01 nam 2013 Xa Phuot Kien, huyen Nha Be, thank ph6 Hi) Chi Minh, CHXHCN Viet Nam den ngay 30 thing 6 nam 2013
THUYET MINH BAO CAO TAI CHNH RIENG (Tiep theo) MAU SO B 09-DN Ceic thuy& minh nay M mO't 1)0 phi'm hop thanh viz can dux doe ddng theri vii bao cao tat chinh rieng kem theo
4. TOM TAT CAC CHiNH SACH Kt TOAN CHU YikU (Tiep theo)
Tai san cif) dinh hien hinh va khiu hao (Tiep theo)
Tai san ce dinh ham hinh dugc khAu hao theo phucmg phap dirtmg thing dua tren thiyi gian him dung ink tinh, Gil the nhu sau:
Tir ngay 01/01/2013 den ngay 30/6/2013
s6 ram Nha cira, vat kien frac May mitie, thiet bi Phucing tien van tai Thiel bi van phong Tai san c6 dinh khac
Cac tai san co dinh ham hinh caa Ding Cong ty da dirge dinh gia lai khi thuc hien co phin h6a doanh nghiep Nha nirac. Nguyen gia va gia tri hao mon lay ke dugc dieu chinh theo ket qua dinh gia lai da dugc cac ccr quan co thim quyen phe duyet theo quy dinh.
Cac khoan lai, 1.6 phat sinh khi thanh ly, ban tai san la chenh Lech girra thu nhap ter thanh iSr va gia tri con lai caa tai san va dugc ghi nhan vao bao cap Wet qua hog dong kinh doanh.
Tai san di dinh v8 hinh vu khiu bao
Tai san co djnh vo hinh the hien gia tri quyen sir dung at, cac phin intm may tinh va dugc trich bay theo nguyen gia trir gia tri hao mon lay ke. Quyen sir dung dat c6 th6i han dugc khau hao theo pluzimg phap diding thing dua tren th6i gian sir dung dugc cap. Quyen sir dung dit khong co thei han khong phai trich khan hao. Phan mem may tinh dugc khdu hao theo phuang phap duimg thing dua Iron thiri gian hau dung trot tinh la ba nam.
Cac tai san co dinh vo hinh cua Tong C8ng ty da dirge dinh gia Jai khi thtrc hiEn co phip boa doanh nghiep Nha nu6c. Nguyen gia va gia tri hao mon lay ke dirge dieu chinh theo ket qua dinh gia lai da dugc cac Cu quan co tham quyen ph6 duyet theo quy djnh.
Chi phi xay dung ca ban d6 dang
Cac tai san dang trong qua trinh xay dtrng phuc vu nnic dich san xuk, cho thud, quart lir hoc cho cac muc dich khac dugc ghi 'than theo gia goc. Chi phi nay bao gem cac chi phi can thiet de hinh thanh tai sari bao gom chi phi xay lap, thiet bi, chi phi khac va chi phi lai vay co lien quan pha heop win chinh sach ke toan caa Tong Cong ty. Cac chi phi nay se dugc chuyen sang nguydn gia tai san co dinh theo gia tam tinh (neu chua co quyet toan dugc phd duyEt) khi cac tai san dugc ban giao dua vao sir dung.
Theo quy dinh ve quan ly dau to va xay dung cua Nha mrac, tay theo phan cap (ran ly, gia tri quyet toan cac ding trinh xay dung ca ban hoan thanh can dugc cac ca quan co than) quyen phe duyet. Do de, gia tri cuOi cimg ye gia tri cac cong,trinh xay dtmg co. ban c6 the thay va phu thuec vao quyet town dugc phe duyet bed cac ca quan co tham quyen.
Diu tir tai chinh dai han
Diu tir tai chinh dai han bao gom cac khoan dau ttr vao ding ty con, du to vao cac cong ty lien ket va cac khoan dau to dai han khac dugc hach toan theo gia gee bao gem cat chi phi lien quan Ulm tiep den khoan du hr. Ti cac kS, ke toan tiep theo, cac khoan dau tu. dugc xac dinh theo nguyen gia trir du phong giam gia khoan dau to (neu co).
Du phong giam gia dau to dai han &Km trich lap theo cac quy dinh hien hinh. Theo de, TOng Cong ty dugc phep trich lap du phong cho cac khoan du hr khi gia tri ghi s6 cao han gia tri tai san thuan caa ben nhan gap von tai ngay ket thac nien de ke toan.
4-15 3 - 7 2 - 7 3 - 5
3 - 20
TONG CONG TY ICI! VItT NAM - CONG TY CO PHAN BM) cno tai chinh rieng Tea nha PV GAS Tower, so 673 &Ong Nguyen Histu Th9 Cho ky hoat &Ong tir ngay 01 thang 01 nam 2013 xa Phuac Kien, huyen Nha Be, thanh pile Ho chi Minh, CHXHCN Viet Nam den ngay 30 thang 6 ram 2013
THUYET MINH BAO CAO TAI CHINH RIENG (Tiep theo) MAU SO B 09-DN Cac thuyit minh nay la mot be) phan hop thanh va can dugc doe gong thai &I° ado tai chinh rieng kern theo
4. TOM TAT CAC CHiNH SACH KE TOAN CHt YEU (Tiep theo)
Cfic khoan tra truck dai han
Chi phi tra trtrac dai han bao gem gin tri lgi the kinh doanh va cac khoan chi phi tra tnroc dai han khac.
Gin tri loi the kinh doanh Olen anh lgi the kinh doanh phat sinh khi xac gia tri doanh nghiep a et, phan h6a. Khoan Igi the kinh doanh nay dugc phan be vao chi phi san x-uAt kinh doanh trong tiled gian 3 nam ke tir khi Tong COng ty chinh thirc hoat Ong dual hinh th*c Cong ty c6 phan.
Cac khoan chi phi tra Ira& dai han khac bao g6m gia tri cong cu, dung cu, linh kien loai nho da xuAt clang va cac khoan chi phi phi tra truck dai han khac va dugc coi la CO kha nang dem tai loi ich kinh t6 trong Wang lai cho Tong Cling ty Wei thai han tir mot nam tra Ien. Cac chi phi nay dugc von boa du6i hinh thirc cac khoan tat fru& dai han va dugc phan be vao bao cao ket qua hoat dOng kinh doanh, sir dung phuatig phap &rang thang trong Wing kh8ng qua 3 nam theo cac quy dinh ke Wan hien hanh.
Ghi nhOn doanh thu
Doanh thu ban hang
Doanh thu ban hang dugc ghi nhan khi deng thai th6a man tat ca nam (5) dieu kien sau:
(a) Tong Cong ty da chuyen giao phan lon rui ro va loi ich gan lien veni quyen ser hint san phim hoac hang h6a cho ngtrai mua;
(b) Tong Cong ty Ichong con nam gift quyen quan ly hang h6a nhir ngtthi sa hitt' hang h6a hoac guy& kiem scat hang h6a;
(c) Doanh thu dugc xac dinh tuong &Si chic chin; (d) Tong Cong ty se thu dugc lgi ich kink to tir giao dich ban hang; va (e) Xac Binh dugc chi phi lien quan den giao dich ban hang.
Can cu theo InrOng can tai Cling van s6 5110-TC/TCT ngay 16 thang 5 nam 2003 caa BO Tai chinh, Tong Cong ty ghi nhan doanh thu ban khi va van chuyen khi Nam Con Scrn tai thOi diem phat hanh haa don gia tri gia tang.
Doanh thu cung cap dich vu
Doanh thu cua giao dich ve cung cap dich vu dugc- ghi- nhan khi-ket qua dm giao dich- do dugc xac dinh met cach (tang tin cay. Throng hop giao dich y6 cung cap dich vu lien quan den nhieu lcy thi doanh thu dirge ghi nhan trong Icji theo ket qui phan ding viec da hoan thanh tai ngay cita bang can doi ke toan cua ky dO. Ket qua ctia giao dich cung cap dich vu dugc xac dinh khi them man tat ca bon (4) dieu Men sau:
(a) Doanh thu dtror xac dinh Wong d6i chic chin; (b) CO kha nang thu dugc lgi ich kinh to tir giao dich cung cap dich v9 do; (c) Xac dinh dugc phan cong viec da hoan thanh tai ngay dm bang can doi ke toan; va (d) Xac dinh dugc chi phi phat sinh cho giao dich va chi phi a hoan thanh giao dich rung cap dich vu
do.
Doanh thu chua thuc hien
Doanh thu chua thuc hien chn y6it la phan gia tri chenh lech gift khi lugng khi giao nhan that to thap han so veri Itrcmg khi theo dinh mCrc bao tieu gift Tong °Ong ty vai khach hang. GM tri nay se" dugc bu trir v6i phan gin tri sir chmg vuot dinh mix bao tieu trong cac kSt titp theo.
Doanh thu hoat dong tai chinh
Lai tien giri dugc ghi nhan tren ca sa den tich, dugc xac dinh nen s6 dix cac tai khoan tien gfri va lai suAt dp dung.
Lai tir cac khoan dau to dugc ghi nhan khi Cong ty co quyen nhan khoan lai.
TONG CONG TY Kill VIVT NAM - CONG TY CO PHAN BA° cao tai chinh rieng Tba nha PV GAS Tower, s6 673 throng Nguygn Him Th9 Cho kY hoat Ong tir ngay 01 thang 01 nam 2013 Xa Phtrac Kien, huyen Nha Be, thanh pha Ho Chi Minh, CHXHCN Viet Nam den ngay 30 thang 6 nam 2013
THUYET MINH BAO CAO TAI CH1NH laNG (Tiep theo) MAU S6 B 09-DN Cac thuyet minh nay la mot bo ph4n hop thanh va can dirge roc clang thai vori bcio cao tai chinh rieng ken? theo
4. TOM TAT CAC CH1NH SACH KE TOAN CHU YEU (Tiep theo)
Chi phi di vay
Chi phi di vay lien quan tnrc tit') den viec mua, dau to xay dung hoac san xuat nhimg tai san can met thiri gian Wang doi dai de hoan thanh dua vao sir dung hoac kinh doanh dugc Ong vao nguyen gia tai san cho den khi tat san c16 dugc dua vao sir dung hoac kinh doanh. Cac khoan thu nhap phat sinh tir viec dau to tam thiri cac khoan vay dtrac ghi giam nguyen gia tai san c6 lien quan.
Cac khoan chi phi lai vay khac dirge ghi nhan vao kat qua hog Ong kinh doanh khi phat sinh.
Cac khohn dtr phong
Cac khoan du phong dugc ghi nhan khi Tang Cong ty c6 nglifa vu ng hien tai do kat qua tir met su kien da xay ra, va Tong Cling ty c6 kha nang phai thanh toan nghia vu nay. Cac khoan du phOng (Vac xac dinh tren ca ser trac firth dm Ban Tang Giam dac ve cac khoan chi phi can thiet de thanh toan nghia vu ng nay tai ngay ket Vatic ky ke toan.
Quy phat trien khoa hoc va cong ugh?
Quy phat trien khoa h9c va cong nghe dirge trich tao nguen dau,ttr cho hoat Ong khoa hoc va cling nghe cita Tong COng ty. Quy dugc hinh thanh tren ca se. trich toi da 10% tir thu thap chin thug truac khi tinh thud thu nhap doanh nghiep va dugc ghi nhan vao chi phi hog clang kinh doanh trong
Trong lcY boat Ong tir ngay 01 thang 01 nam 2013 den ngay 30 thang 6 nam 2013, Tang Cong ty da that hien hoan nhap toan be so du Quy phat trien khoa h9c va cling nghe Arai so tien 1.146.711.002.353 Ong va ghi nhan vao bao cao kat qua hoat clang kinh doanh nhu trinh bay tai Thuyet minh so 29.
Thue
Thue thu nhap doanh nghiep the hien tang gia tri ctia so thud phai tra hien tai va so thud hoan lai.
SO thud phai tra hien tai dugc tinh dua tren thu nhap chiu thud trong Icy. Thu nhap chiu thug khac voi lgi nhuan thuan dugc trinh bay ten bao cao ket qua hog deng,kinh doanh vi thu nhap thud khong bao gem cac khoan thu nhap hay chi phi tinh thud hoac dugc khan trir trong cac Icy khac (bao gom Ca to mang sang, neu c6) va ngoai ra khong bao gom cac chi tieu khong chiu thud hoac khong dugc Ichau trir.
Thue thu nhap hoan lai dugc tinh ten cac khoan chenh lech gilta gia tri ghi s0 va co. so. tinh thud thu nhap cua cac khoan muc tai san hoac cong ng tren bao cao tai chinh rieng va dugc ghi nhan theo phucmg phap bang can doi toan. Thue thu nhap hoan lai phai tra phai dugc ghi nhan cho tat ca cac khoan chenh lech tam thoi can tai san thud thu nhap hoan lai chi dugc ghi nhan khi chat chin c6 di lgi nhuan tinh thud trong tuang lai de"' khan Id/ cac khoan chenh lech tam thin.
Thue thu nhap hoan lai dune xac dinh theo thud' suet du tinh se ap dung cho ky tai san dugc thu hai hay ng phai tra dugc thanh than. Thud thu nhap hoan lai dugc ghi nhan vao bao cao ket qua hog Ong kinh doanh va chi ghi vao von chit ser hitu khi khoan thud d6 co lien quan den cac khoan muc dugc ghi thang vao von chit ser huu.
Tai san thud thu nhap hoan lai va ng thud thu nhap hoan lai phai tra dugc bit trir khi Tang C8ng ty c6 quyen hgp phap de bit trir gifta tai san thud thu nhap hien hanh vOi thud thu nhap hien hanh phai nep va khi cac tai san thud thu nhap hoan lai va ng thud thu nhap hoan lai phai tra lien quan tai thud thu nhap doanh nghiep dugc qukt ly bai cong met ca quan thud va Tong Cling ty c6 du Binh thanh toan thud thu nhap hien hanh tren ca so. thuan.
Viec xac dinh thud thu nhOp cua Tang Cong ty can cir vao cac quy dinh hien hanh ve thud. Tuy nhien, nhtmg quy dinh nay thay doi theo tirng thtri ky va viec xac dinh sau cong ve thud thu nhap doanh nghiep tity thuec vao ket qua kiem tra cua ca quan thud c6 them quyen.
Cac loci thud khac dugc ap dung theo cac 11* thud hien hanh tai Viet Nam.
TONG CONG TY Kid VIET NAM - CONG TY CO PHAN • Bao cao tai chinh rieng _ Toa nha PV GAS Tower, so 673 dtrOng Nguyen Him Tho Cho ky boat dOng to ngay 01 thang 01 nam 2013 Xa Phu& Kien, huyen Nha Be, thanh ph6 Ho Chi Minh, CHXHCN Viet Nam den ngay 30 thang 6 nam 2013
THUYET MINH BAO CAO TAI CHINH RIENG (Tie') theo) MAU SO B 09-DN Car thuyet minh nay la mot b0 ph 6n hop thanh vet can dteor doe ddng that voi bcio cat) rat chinh rieng kem theo
5. TIEN VA CAC KHOAN TUONG BUONG TIEN
30/6/2013 VND
31/12/2012 VND
Tien mat 1.219.717.032 1.648.038.737
Tien girl ngan hang 2.196.142.067.513 2.081.850.215.427
Cac khoan Wang throng tien (i) 13.945.000.000.000 9.315.000.000.000
16.142.361.784.545 11.398.498.254.164
(i) Cac khoan tucmg &rang tien phan anh cac khoan tien gai co ky han nhe bon hoac bang 3 thang tai cac ngan hang va cac to chac tin dung.
6. CAC KHOAN PHAI THU KHAC
30/6/2013 31/12/2012 VND VND
Khoan gap von theo hop d6ng hop tac lien doanh thvc hien xay clang duOng 6ng LOB - O Men
83.558.998.625 148.896.597.399
Phai thu Cong ty Co plYan Dia Oc Phu Long 85.393.477.437 215.139.399.300
Phai thu PVC MeKong lien quan den hop ding xay dung khu van phOng cho thue tai Bac Lieu
50.000.000.000 50.000.000.000
Lai do thu hop d6ng ay tilde quail ly von va tien gai c6 ky han
15.677.000.002 841.421.293
Cac khoan phai thu khac 20.727.811.175 33.248.898.926
255.357.287.239 448.126.316.918
7. HANG TON KHO
30/6/2013 31/12/2012 VND VND
Hang mua dang di tren duerng 29.233.627.162
Nguyen lieu, vat lieu 329.571.927.590 370.203.024.076
Ong cu, dung cu 15.780.750.591 4.075.184.028
Chi phi san xu'at, kinh doanh do. dang 3.908.309.824 3.086.892.804
Thanh pham 37.499.586.184 154.752.384.022
Hang h6a 939.888.515.200 671.822.168.639
Cong gia gi'ic hang ten kho 1.355.882.716.551 1.203.939.653.569
Dv phong giam gia hang ton kho (69.054.790.654) (70.456.613.384)
Gia tri thuin cii the thirc hien dirge din hang din kho 1.286.827.925.897 1.133.483.040.185
8. TAI SAN NON 14401KHAC
30/6/2013 31/12/2012 VND VND
Tam (mg 4.322.187.884 1.708.651.853
ICS, urge, ky quy ngan han 240.163.426.505 217.506.653.822
Tai san ngan han khac 2.068.215.851
246.553.830.240 219.215.305.675
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TONG CONG TY KII! VIVI' NAM - CONG TY CO PHAN Bao cao tai chinh rieng Tda nha PV GAS Tower, so 673 du6ng Nguyen Him ThQ Cho ky hoat dung tit ngay 01 thang 01 nam 2013 Xd Phu& Kian, huyen Nha Be, thanh 06 H6 Chi Minh, CHXHCN Viet Nam den ngay 30 thang 6 nam 2013
THUYET MINH BAO CAO TAI CHINH RIENG (Tiep theo) MAU SO B 09-DN thuyit minh nay la mot bd phdn hop thanh va can dirge doe gong theri voei bdo cdo tai chinh rieng kern theo
10. TAI SAN CO DINH V6 HiNH
Quyen sit dung sittt
VND
PhAn mem may tinh
VND
Ding cling VND
NGUYEN GIA Tai ngay 01/01/2013 242.267.008.000 27.127.598.333 269.394.606.333
Tang trong ky 5.162.626.751 5.162.626.751 Phan loai sang chi phi tra Mr& (144.184.100) (144.184.100)
Tai ngay 30/6/2013 242.267.008.000 32.146.040.984 274.413.048.984 GIA TRI HAO MON LOY KE
Tai ngay 01/01/2013 1.663.726.200 14.307.170.321 15.970.896.521
Khau hao trong ky 185.370.078 3.895.051.965 4.080.422.043 Phan loai sang chi phi tra tnrac - (115.368.378) (115.368.378)
Ti nay 30/6/2013 1.849.096.278 18.086.853.908 19.935.950.186
GIA TRI CON LAI
Tai ngly 30/6/2013 240.417.911.722 14.059.187.076 254.477.098.798
Ti nay 31/12/2012 240.603.281.800 12.820.428.012 253.423.709.812
11. CHI PHI XAY DING CO BAN DO DANG
30/6/2013 31/12/2012 VND VND
During 6ng an khi LO B - O Mon 311.471.860.719 183.440.931.235 Kho ch(ra LPG lanh 1.853.555.696.608 Nha may Xir ly Khi Ca Mau 77.273.975.014 73.445.529.518 Dkr an Chung cu C2 Chi Linh 46.438.795.278 46.438.795.278 Dv an &rang 6ng an khi Nam Con Son 2 395.235.753.607 307.710.556.124 Kho cang nhap khan LNG Son my 131.849.342.644 131.848.342.644 Kho china LNG Thi Vai (1MTPA) 80.863.661.234 69.941.941.558 Dtr an thu gom va phan ph6i khi mo Ham Rang va 55.070.619.519 52.658.320.301 Thai Binh
Cac hang mpc dung chung cira kho ch(ra LPG lanh 232.097.033.382 181.933.290.591 Thi Vai va Kho LNG
Cling trinh ma rOng he thang thu gom khi M6 Rang giai doan 1
133.615.422.227 56.675.744.156
Tuyan du6ng ong k6t not Deng - Tay Nam BO 18.328.681.959 18.328.681.959
He thong thu gom va van chuyan khi Doi Hung - 20.223.216.492 Nam Con Scm 2
Chi phi xay dung co ban do dang khac 49.895.522.899 3.568.356.396
1.552.363.884.974 2.979.546.186.368
Icing chi phi ldi flan vay da dirge von h6a vac gia tri cac cling trinh xay dung ca ban trong ky la khoang 27,5 ty ding.
lh
— TONG CONG TY KHI VItT NAM - CONG TY CO PHAN Bao cao thi chinh rieng Tim. nha PV GAS Tower, so 673 durtmg Nguyen Hinz Tho Cho IcS/ hoat thing tit ngay 01 thang 01 nam 2013 MI PhuOfc Kien, huyen Nha Be, thanh pha Ha Chi Minh, C1-1XHCN Viet Nam den ngay 30 thang 6 nam 2013
THUYET MINH BAO CAO TAI CHINH RIENG (Tiep theo) MAU SO B 09-DN Cac thuyEt minh nay la mot b:o ph'n hop thanh va can Avec doc &mg theft voi bao cao tai chinh rieng kern theo
12. DAU TU' VAO CONG TY CON
ThOng tin chi tiet ve cac cong ty con dm Tang Cong ty tai ngay 30 thang 6 nam 2013 nhu sau:
Noi thanh lap va
Ten cong ty hoat king TS, le
so. hilt'
TY le quyen hien guy& nam
gift Hoot dung chinh
SS Hen du to tai ngiy 30/6/2013
VND
Cong ty Co phan Kinh doanh Khi TP HCM boa long mien Nam (i)
35,26% 35,26% Phan phi khi hoa long 226.460.000.000
Cong ty Co phan Kinh doanh Khi Ha NOi hoa long mien Bac (i)
35,88% 35,88% Phan ph6i khi boa long 118.364.908.900
Cong ty Co phan Phan phai Khi TP HCM thap ap Dau khi Viet Nam
50,50% 50,50% Phan phi khi thap dp 778.958.445.000
Cong ty Co phin Binh khi Dau khi DOng Nai 70,87% 70,87% San xuat vo binh khi 50.699.840.000
Viet Nam
Cong ty Co phan BOC o'ng Dau khi \fang Tau 76,50% 76,50% Kinh doanh dich vu boc 184.839.835.833
Viet Nam Ong Cong ty Co phan The thao Van hoa Ha NOi Dau khi (ii) Cong ty Co phan San xuat Ong thep Tien Giang
60,00%
94,00%
60,00%
94,00%
float &Ong the thao va van boa , San xuat 8ng thep
6.173.987.852
1.253.808.700.000
Dau khi Viet Nam
2.619.305.717.585
(i) Cac khoan diu tir vao cac cong ty ma Tang Cong ty yip dirai 50% von dieu le nhung nam quyen chi phai. Theo daub gia dm Ban Tang Giam dac, quyen chi phai dm Tong COng ty dai voi cac ding ty nhan dau tir nay da ducfc xac dinh chic chin va viec xac dinh cac cong ty nay la cong ty con cila Tong Cong ty la plait hop voi ban chit dm nghiep vu kinh to phat sinh, tuan the' chuin mire Ice toan va the do Ica toan hien hanh.
(ii) Ngay 16 thang 4 nam 2013, DO hOi dang Co dong Cong ty Co phin The thao Van boa Diu khi ("PSCC") da ban hanh Quyet dinh so 72/2013/QD-DHDCD phe duyet viec giai the PSCC nhim tai cau Irk doanh nghiep theo chi tnrotig dm Tap doan Diu khi Viet Nam. Tai ngay lap bao cao tai chinh nay, PSCC dang trong qua trinh thuc hien cac thu tic tien hanh giai the.
Tai ngay 30 thang 6 nam 2013, Tang Cong ty da danh gia mot each than trong cac khoan dau tir vao cac cong ty con va chi có su suy giam ye gia,tri khoan dau to vao Cong ty Co phan San xuat Ong the') Diu khi Viet Nam va Cong ty CO phan Binh khi Diu khi Viet Nam, theo do Tong Cong ty da thuc hien trich lap du phong doi vii khoan dau tir vao cac cong ty con nay yen tong so tien la 200.247.279.420 Sing.
13. DAU TU. VAO CONG TY LIEN KET
30/6/2013 31/12/2012
VND VND
48.240.000.000 48.240.000.000 Ong ty Co phin Diu tir Phat trien Gas do thi
48.240.000.000 48.240.000.000
Thong tin chi tiet ve cong ty lien ket tai ngay 30 thang 6 nam 2013 lint sau:
Noi thanh quyen
rap va bieu guy& Ten cong ty lien ket hoot dung nam giir Hoot Ong chinh
Cong ty Co phan Dau to Phat trien Gas do thi Ha NOi 35,51% Kinh doanh khi
TONG CONG TY Kill VItT NAM - CONG TY Co PHAN Bao ea° tai chinh rieng Tea nha PV GAS Tower, so 673 dueng Nguyen Hint Th9 cho ky hoat dung tir ngay 01 thing 01 nam 2013 Xa Phu6c Kien, huyen Nha Be, thanh pha Ho CM Minh, CHXHCN Viet Nam den ngay 30 thing 6 nam 2013
THUYET MINH BAO CAO TAI CHINH RIgNG (Tiep theo) MAU SO B 09-DN Ccic thuye't mink nay la mot bo phan hop thank va can du.or doe ddng that voi bao cao tai chinh rieng kern theo
14. HOP DONG HOT TAC ICINII DOANH
Tang Cong ty Khi Viet Nam - Cong ty co phan, Tang Cong ty Tu yin Thiet ke Dan khi - Ging ty Co phAn va Cong ty Co phAn Dia 6c Ph6 Long he Vac cling gip van dau to xay dung va kinh doanh khai that Dg an "Tea nha van pheng PV Gas Tower" tai so 673 dueng NguyZn Huu Thg, xa Phuac Kien, huyen Nha Be, thanh pha H6 Chi Minh. Theo th6a thuan gifra cac ben, Tang Cong ty thgc hien quan 15, va hach toan kat qua kinh doanh cua hop clang va phan chia 19i nhuan sau thud cho cac ben theo ty le von g6p.
TS, le van g6p theo tit& thuan tai Hap ding hgp tic kinh doanh nhu sau:
Phan van Op cua Tang Cong ty Khi Viet Nam - COng ty ca phAn chiem t57 le: 70% PhAn vein g6p dm Tang Cong ty Tu van Thief ke Dau khi - Cling ty Co phAn chi& ts, 20% Phan van g6p ctia Cong ty Co pi& Dia 6c Plul Long chi& t5/ 10%
Dtrai day la so lieu ve nth hinh hog ding cila hap dung hgp tic kinh doanh nay dugc trinh bay trong bao cdo tai chinh rieng cita Tang Cling ty:
30/6/2013 VND
31/12/2012 VND
Nguyen gia tai san ca dinh 718.541.747.813 718.541.747.813
Hao men lay ke tai san ca dinh 38.394.216.295 28.497.981.337
Gia tri cen lai cua tai san ca dinh 680.147.531.518 690.043.766.476
Tir ngly 01/01/2013 den ngity 30/6/2013
VND
Doanh thu cua hgp ding hop tic kinh doanh 58.546.878.037
Chi phi da hop ding harp tic kinh doanh 25.753.047.841
Thud' thu nhap doanh nghiep 8.198.457.549
Lgi nhuan thuan sau thud thu nhap doanh nghiep 24.595.372.647
Phan chia theo ty le g6p von: - Tdng Cling ty Kid no Nam - Cong ty cd phan 17.216.760.853
- Cong ty Cd philn Tu vein adz, to va That ki Dau khi 4.919.074.529
- Cong ty Cd phdn Dia de Phti Long 2.459.537.265
15. DAU TU. DAI HAN KHAC
30/6/2013 31/12/2012 VND VND
Dan to co phieu (i) 356.600.283.780 356.600.283.780 fly thic quan 15, von dai han 346.000.000.000 346.000.000.000
702.600.283.780 702.600.283.780
(i) Watt to c6 phi& bao gam gia tri khoan mua ca phAn cua Ngan hang Thtrong mai Co phan Dong Nam A voi so tien la 311.250.000.000 dang vOi time Bich nam giU dai han. Tai ngay 30 thing 6 nam 2013, Tang Cong ty da danh gia mot cach than trong va nhan thay khong oft sir suy giam gia tri nen khOng thgc hien trich lap dg pheng giam gia dai vii khoan dau to nay.
TONG CONG TY Kill VII.eT NAM - CONG TY CO PHAN Bao cao tai chinh rieng Tea nha PV GAS Tower, so 673 dir6ng Nguyen Httu Th9 Cho kj, hoat do, ng tir ngay 01 thang 01 ram 2013 Xa Phu& Kien, huye‘n Nha BO, thanh pito H6 Chi Minh, CHXHCN Vi6t Nam den ngay 30 thang 6 nam 2013
THUYET MINH BAO CAO TAI CHiNH RIENG (nip theo) MAU So B 09-DN Cac thuyit minh nay la mot b:6 phan hop thanh va can dzerfc cloc demg th6i vat bao aro tai chinh Hag kern theo
16. CHI Pill TRA TRIJ()C DAI HAN
30/6/2013 31/12/2012
VND VND
r-- Gia tri lqi the kinh doanh doanh nghi4p (i) Chi phi tra tuft dai han khac
796.173.752.510 1.251.130.182.514
50.280.177.626 33.816.886.172
846.453.930.136 1.284.947.068.686
(i) Lqi the kinh doanh doanh nghiap cua Tang C6ng ty phan anh lqi the kinh doanh phat sinh khi xac dinh gia tri doanh ng,hiap a c8 phan Ma. Khoan lqi the kinh doanh nay dtrqc phan 136 vao chi phi san xuat kinh doanh trong tholl gian 3 am Ice ter khi Tong Cong ty chinh thtic chuyen thanh Cong ty ca phan. Gia tri da phan b6 vao chi phi trong ky hoat do, ng tir ngay 01 thang 01 nam 2013 den ngay 30 thang 6 nam 2013 la 454.956.430.004 ding.
17. VAY VA Ng NGAN HAN
30/6/2013 VND
28.293.070.000 1.78 1.553.823.512
3 1/1 2/2 01 2 VND
Vay ngin hart (i) Ng dai han den han tra (Thuy6t minh s6 23)
1.778.478.639.037
1.809.846.893.512 1.778.478.639.037
(i) Phan kilt khoan vay ngan han cira Ong ty Kinh doanh san pham khi (don vi phi thuOc Tang CO'ng ty) tai Ngan hang TNB1-1 ANZ Viet Nam yen so tien 1.3 39.000 USD. Khaki vay c6 kk hp 7 ngay, lai suit 2,7%/nam va khong c6 tai san dam bao.
18. THUS VA CAC KHOAN PHAI NOP NHA NtreiC 30/6/2013 31/12/2012
VND VND
Thud gia tri gia tang 205.03 8.848.725 1 08.495.305.3 10
Thus nhap khan 35.375.661.161 2.956.071.245
Thus thu nhap doanh nghi6p 645.750.649.655 522.916.127.764 Thus tieu thu dac biet 3.971.703.831 3.302.217.226 Thus thu nhap ca nhan 2.585.928.097 7.652.843.591
Thud nap thay nha than phi 1.3 10.810.213 423.834.245
894.033.601.682 645.746.399.381
Chi tiOt tinh hinh thtrc hi6n nghla vu vai Nha nuoc theo timg loai thud nhu sau: Ti ugly Tai ugly
Chi au 31/12/2012 SO phai nCip St di n(ip 30/6/2013 VND VND VND VND
Thud gia tri gia Wig hang ban nOi dia 108.495.305.310 761.526381.663 664.982.838.248 205.038.848.725 Thud gia tri gia tang hang nhap' khan 198.114.440.222 198.114.440.222 Thud tieu thy dac bit 3.302.217.226 21.209374.052 20.540.087.447 3.971.703.831 Thud nhap khan 2.956.071.245 126.504.568.123 94.084.978.207 35375.661.161 Thud thu nhap doanh nghi6p 522.916.127.764 1.617.645.836.685 1.494.811.314.794 645.750.649.655 Thud nha dat, tin thug dat 1.010.723.172 1.010.723.172 Thud thu nhap ca nhan 7.652.843.591 28.591.057.760 33.657.973.254 2585.928.097 Thud mon bai 16.500.000 16300.000 Thud nOp thay nha thau phi 418.834.245 13.903.897.386 13.011.921.418 1310.810.213 Cie khoan phai n6p nha Indic khac (i) 30.945.482.839 30.945.482.839 ging 645.741.399.381 2.799.468.461.902 2.551.176.259.601 894.033.601.682 Trong do: Thud va ctic khorin phcii thu Nha nireic 5.000.000 Thud va cac khoan phcii nop Nha nu& 645.746.399.381 894.031601.682
(i) Cac khoan phai n6p Nha nu8c khac la plihn lai phat sinh tir s6 thud thu nhap doanh nghiOp tinh tren khoan thu nhap do hoan nhap Quy phat trien khoa hoc va ding nghe khong sir dung trong ky.
— TONG CONG TY Kai VItT NAM - CONG TY CO PHAN BA° cao tai chinh Haig TOa nha PV GAS Tower, s6 673 throng Nguyen Hitu Tho Cho Icy hog dung tir ngay 01 thang 01 nam 2013 xa Pinrac Kien, huyen Nba Be, thanh phi H8 Chi Minh, CHXHCN Viet Nam den ngay 30 thang 6 nam 2013
THUYET MINH BAO CAO TAI CHINH RIENG (Tiip theo) MAU SO B 09-DN Ccic thuyit minh nay la mot bc, phan hop thiznh viz can &toy doe cldng that veri bao ccio tai chinh rieng kern theo
19. CHI PHI PHAI TRA
30/6/2013 31/12/2012
VND VND
Chi phi nha dieu hanh Nam C6n San 39.639.882.267 43.081.839.539 Trich trudrc chi phi van hanh mO Ring DM M8i va 3.208.246.250 Vom Bac mo Bach Hi Chi phi lai vay 34.223.377.100 34.381.292.141
Trich truck chi phi Kira chtla cong trinh khi (i) 122.231.402.265 152.064.265.134
Trich fru& chi phi mua khi Can Long 912.905.131.893 880.608.028.017
Cac khoan khac 11.622.540.292 13.443.105.475
1.123.830.580.067 1.123.578.530.306
1-4 (i) Ting Cong ty thgc hien filch took chi phi sOa chfra bao chrtyng cac cling trinh khi teen co sex dg toan chi phi phat sinh cho cac hang mgc se dugc sirs chffa trong nam 2013. Ting Cling ty tin Wang rang viec Inch trtrao cac khoan chi phi nay la phu hop voi tinh hinh thgc to ciaa Ting Cling ty.
20. PHAI TRA NOI BO NGAN HAN
30/6/2013 31/12/2012 ex
VND VND \o '...,
Phi dich vg quanl$, phai n6p Tap doan D ,0
'in khi Viet Nam 50.069.049.220 45.631.637.351 ̀kCfi —
50.069.049.220 45.631.637.351 0 I V 1
Theo Hop (fang cung cap dich vg gift Tap doan D'au khi Viet Nam va Ting Cong ty, Tang Cling ty thgc hien tra cho Tap doan Din khi Viet Nam chi phi dich vg quan is, hang ky theo mire tir 0,05% den 0,5% tinh tren tong loci doanh thu.
21. CAC KHOAN PHAI TRA, PHAI NOP NGAN HAN KHAC '‘',
30/6/2013 31/12/2012 :4(
VND VND
Phai tra nhan tien yin gap (i) 232.314.963.400 232.314.963.400 If.
Bao Binh du thu 105.159.339.517 105.159.339.517 C
Cac khoan phai tra, phai niip khac 68.822.084.808 79.371.361.498 --.-:-..
406.296.387.725 416.845.664.415
(i) Khoan phai tra the. hien phan Op Tong Cong ty Ttr van Thiel ke Dau - Cong ty CO phan va Cong ty Co phan Dia 6c Phu Long de dau to xay dung va kinh doanh khai thac Dv an "Tea nha van pheng PV Gas Tower" fin( dad cap tai Thuytt minh s6 14.
22. PHAI TRA. DAI H*14 NOI BQ
30/6/2013 31/12/2012
VND VND
Phai tra Tap doan Dan khi ViOt Nam 44.264.383.269 44.264.383.269
44.264.383.269 44.264.383.269
Phai tra dai han not bt) phan anti khoan phai tra cho Tap doan D'au khi Viet Nam N4 s6 vein cap cho Ban Quan 1S, Dtr an Khi Doug Nam BO (don vi phn thuOc Timg COng ty) thvc hien Dv an thu gom khi ang hanh ma Rong D6i mOi.
TONG CONG TY Kill VIET NAM - CONG TY CO PHAN Bao ea() tai chinh rieng TOa nha PV GAS Tower, so 673 clueing Nguygn Him Tho Cho kS/ hoat dOng tar ngay 01 thang 01 nam 2013 xa Phu& Kien, huyen Nha Be, thanh pho Ho Chi Minh, CHXHCN Viet Nam den ngay 30 thang 6 nam 2013
THUYET MINH BAO CAO TAI CHINH RANG (Tiep theo) MAU SO B 09-DN Ccic thuyet minh nay la mat bo phan hop thanh va can cluvrc doe do'ng theri voi bcio cao tai chinh rieng kern theo
23. VAY VA NO DAI HAN
30/6/2013 VND
31/12/2012 VND
Vay dai han 5.957.470.068.138 6.519.842.177.736
Ngan hang TMCP DAL' to va Phat trien Viet Nam 2.973.063.165.734 3.116.976.481.765
Ngan hang Standard Chartered 1.561.272.222.624 1.845.596.667.069
Ngan hang TMCP Being Nam A 337.514.490.459 443.912.295.925
'Ring Cong ty Tai chinh Co phan Dau Ichi Viet Nam 219.712.431.891 321.075.336.904
Ngan hang Dau to Chau Au 228.928.423.667 297.417.903.804
Ngan hang Calyon Viet Nam 94.613.636.251
Ngan hang TMCP Phat trien thanh pho H6 Chi Minh 178.813.976.000 218.813.976.000
Ngan hang Bangkok Dai chang TNHH - Chi nhanh Tp. 153.484.672.327 181.435.880.018 1-16 Chi Minh
Ngan hang TMCP Ngoai thuong Viet Nam 304.680.685.436
Trir: not dai ham cltn ban tra (dime trinh bay teen phan no. ngAn han)
1.781.553.823.512 1.778.478.639.037
Vay dai han phai tra sau 12 thing 4.175.916.244.626 4.741.363.538.699
Cac khoan vay cua Tong Cong ty dirge giai ngan bang d6ng Viet Nam va DO la My a phoc va cho viec dau tur mua sam, xay dung tai san c6 dinb cua T6ng Cong ty. Chi Wet s6 tien vay theo ang tien giai ngan va than no nhu sau:
30/6/2013 VND
4.607.549.918.379 1.349.920.149.759
31/12/2012 VND
5.389.936.439.092 1.129.905.738.644
Vay bang USD Vay bang VND
5.957.470.068.138 6.519.842.177.736
Cac khoan vay cua Tling Cong ty dirge dam bao bang cac hinh thdc sau:
30/6/2013 31/12/2012
VND VND
Tin chip Bao lanh caa ben thin 3
5.728.541.644.471 6.127.810.637.681
228.928.423.667 392.031.540.055
5.957.470.068.138 6.519.842.177.736
Cac khoan vay caa C6ng ty dugc 147 harp d6ng theo lai suk tha n6i va lai suAt c6 dinh. Lai suat trong kS1 la tit 11,4% dL 13,5%/nam d6i v6i ang Viet Nam, tat 1% den 3,18%/nAm doi vai ang DO la My. Cac khoan vay dtroc phan loai theo Iai suat vay nhu sau:
C
)1
TONG CONG TY KHI VIgT NAM - CONG TY CO PHAN Bao eat) tai chinh rieng Tba nha PV GAS Tower, so 673 dtremg Nguygn Hitu ThQ Cho IcS1 hog Ong ter ngly 01 thang 01 nam 2013 Xd. Phu& Ki6n, huyen Nha Be, thanh ph6 Ho Chi Minh, CHXHCN Viet Nam den ngay 30 thang 6 nam 2013
THUYET MINH BAO CAO TAI CHiNH RIENG (Tiep theo) MAU SO B 09-DN Cac thuyit mink nay la mot be) ph4n hop thanh va can cluor doe doing thol voi bcio ccio tai chink rieng kern theo
23. VAY VA NO DAI HAN (Tih• theo)
Cac khoan vay va ng dai han dtrgc hoan tra theo Lich bi6u sau:
30/6/2013 VND
31/12/2012 VND
Trong vong mot nam 1.781.553.823.512 1.778.478.639.037
Trong nam thir hai 1.456.104.956.057 1.668.088.828.994
Tir ba nam den nam thir ram 1.790.698.968.362 1.978.571.440.164
Sau nam nam 929.112.320.207 1.094.703.269.541
5.957.470.068.138 6.519.842.177.736
Trir s6 phai tra trong veng 12 thang (dtrgc trinh bay tren khoan ng ngin han)
1.781.553.823.512 1.778.478.639.037
SO phii tra sau 12 thing 4.175.916.244.626 4.741.363.538.699
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Tap down Dau Ichi Viet Nam Cac co &rig Ichac
(Co phan)
1.832.835.900 62.164.100
1.895.000.000
(%) (VND)
18.328.359.000.000 621.641.000.000
18.950.000.000.000
96,72 3,28 100
P.m% TONG CONG TY ICII! VItT NAM - CONG TY CO PHAN Bao cao tai chinh rieng Tea nha PV GAS Tower, so 673 'Jiang Nguygn Him Th9 Cho k/ hog Ong tir ngay 01 tiling 01 Mtn 2013 Xa Phu& Kien, huyen NhA Be, thanh ph6 Ho Chi Minh, CHXHCN Viet Nam den ngay 30 thang 6 nam 2013
THUYET MINH BAO CAO TAI CH1NH RIENG (Tiep theo) MAU SO B 09-DN Cac thuyet minh nay la mot bd ph"On hop thanh va can dugc doc clang th61 vori beto ccio tai chinh rieng kem theo
24. VON CHU SO Htru (Tiep theo)
(i) Tting COng ty phan ph6i lai lgi nhuan t r ket qua kinh doanh nam 2012 theo se lieu da duce phe duyft tai Nghi quyet s6 74/NQ-DHDCD ngay 15 thang 4 nam 2013 dm Dai hei dOng Co &Ong thueng nien nam 2013.
(ii) TOng COng ty dip hien trich bt) sung Quy khen thueng, phfic lgi N/A Quy thireng Ban dieu hanh theo so lieu da dirge phe duyet tai Nghi guy& caa Dai hOi ang Co dong thtr&ig nien nam 2013 se. 74/NQ-
- DHDCD ngay 15 thang 4 nam 2013 \red s6 tien 89.873.770.633 &lg.
Tang COng ty ciing thuc hien tam trich sung Quy khen thmfmg, phuc Igi va Quy thueng Ban dieu hanh tir lgi nhuan sau thue cua k9 hoat dOng to ngay 01 thang 01 nam 2013 den ngay 30 Mang 6 nam 2013 vOi so tien 39.250.000.000 dtmg. Ban TOng Giam doe 'fang Cong ty tin Wong rang s6 teen trich cac quy tr'en dtrgc phe duyet tai Dai hei dong CO dong thueng nien ram 2014.
(iii) Phan chia lgi nhuan eta hgp dong hop tac kinh doanh khai thac Du an Tea nha van pheng PV Gas Tower cho ky hoat do, ng tir ngay 01 thang 01 nam 2013 den ngay 30 thang 6 nam 2013 theo t91e g6p von.
Chi tit yen dau tir cua chu se Mu:
So lugng TST1? S6 von gop tai ngay 30/6/2013
•■•■.
SO lugng co phan Ring Cong ty da dang k9 va phat hanh ra cong chfing tai ngay 30 thang 6 nam 2013 la 1.895.000.000 co phan. Toan be so co phan cua T6ng Cong ty IA co phan ph8 thong, menh gia moi co phan la 10.000 ang/c8 phan.
CO phieu 30/6/2013
31/12/2012
- S6 lugng co phieu a ban ra cong chfing
+ Co phi& phd thong
+ Cophi& tru cla7
- SO hrong co phieu quy
+ Co phdu phd timing
+ Co phieu u-u dai
- SO lugng co phieu dang luu hanh
+ Co'phiju phd thOng
+ Cd phieu tru dot
CO ilk:
1.895.000.000
1.895.000.000
1.895.000.000
1.895.000.000
1.895.000.000
1.895.000.000
1.895.000.000
1.895.000.000
Theo Nghi quy6t cua Dai hei d8ng CO (tong thtang nien nam 2013 so 74/NQ-DHDCD ngay 15 thang 4 nam 2013, T8ng Cong ty da cong b6 va chi tra co tirc dgt 3 a lgi nhuan sau thue nam 2012 trong ky vai s6 tien la 1.895.000.000.000 ding (tirang duung v6i 1.000 ang/c6 phan).
TONG CONG TY KHI VIET NAM - CONG TY CO PHAN Barr cao tai chinh rieng TOa nha PV GAS Tower, so 673 dtr6ng Nguygn HIM Tho Cho kS1 hog dung tir ngay 01 thang 01 nam 2013 Xa Phu& KiSn, huySn Nha Be, thanh 06 H6 Chi Minh, CHXHCN Viet Nam an ngay 30 thang 6 nam 2013
THUYET MINH BAO CAO TAI CHINH RIENG (Tiep theo) MAU SO B 09-DN Cac thuyit minh nay la mot 10 pkin hop thanh va can clitqc doe citing tit& voi bao cao tai chinh rieng kern theo
25. DOANH THU BAN HANG VA CUNG CAP DICH VU
Tir ngay 01/01/2013 den ngay 30/6/2013
VND
Tir ngay 01/01/2012 den ngay 30/6/2012
VND
Doanh thu bin hang hoa va cung cap dich vu 27.789.365.812.611 31.939.962.521.154
Doanh thu ban khi kho 16.116.569.306.312 19.905.543.809.142
Doanh thu ban LPG 9.318.455.788.516 10.571.062.028.119
Doanh thu van chuySn khi 1.961.970.339.656 1.132.840.369.635
Doanh thu ban condensate 233.305.314.577 182.136.965.578
Doanh thu cho thue tea nha PVGAS Tower 58.546.878.037 58.084.346.784
Doanh thu khac 100.518.185.513 90.295.001.896
Cac khoan giarn trfr doanh thu 21.209.574.052 16.557.905.962
Thus tieu thu dac biSt, thue xuAt khau 21.209.574.052 16.557.905.962
Doanh thu threat] ban hang va cung cap (Lich vy 27.768.156.238.559 31.923.404.615.192
Tiing C6ng ty xac Binh thdri didm ghi nhan doanh thu ban khi va van chuydn khf Nam Con sun la tiled didm phat hanh hoa don theo htrang dan tai Cong van sd. 5110-TC/TCT ngay 16 thang 5 nam 2003 cita BO Tai chfnh. Theo dO, doanh thu va chi phi mua khf ctia heat clOng ban khi va van chuye'n khi Nam Con Son phat sinh trong thang 5 va thang 6 nam 2013 chua dugc ghi nhan vao kdt qua hog dOng kinh doanh cfra Tong Cong ty cho lcy hog Ong tir ngay 01 thang 01 nam 2013 den ngay 30 thang 6 nam 2013 vOi so tidn lin lugt la 4.247 ty ang va 3.482 ty cl6ng (doanh thu va gia von phat sinh trong thang 11 va thang 12 nam 2012 dugc ghi nhan vao IA qua hog tieing kinh doanh cua Tring Cong ty cho Icy hog Ong tit ngay 01 thang 01 nam 2013 den ngay 30 thang 6 nam 2013 vai so tin Ian lugt la 4.380 ty d6ng va 3.376 ty (long).
26. GIA VON HANG BAN VA DICH VU CUNG CAP
Tir ngay 01/01/2013 den ngay 30/6/2013
VND
Tir ngay 01/01/2012 den ngay 30/6/2012
VND
Gia von ban khi kho 11.010.991.345.762 16.343.272.975.774
Gia van ban LPG 7.694.238.355.054 9.163.269.047.545
Gia von van chuyen khi 678.494.185.200 212.556.721.267
Gia von ban condensate 105.882.478.118 88.672.201.222
Gia van cho thud tea nha PVGAS Tower 23.781.242.855 24.897.978.937
Gia von khac 50.327.073.969 39.152.553.407
19.563.714.680.958 25.871.821.478.152
27. DOANH THU HOAT DONG TAI CHINH
Tir ngay 01/01/2013 Tie ngay 01/01/2012 den ngay 30/6/2013 den ngay 30/6/2012
VND VND
Lai tidn gfri, tian cho vay 483.846.773.893 475.569.779.890 Lai ay that quan ly von 12.112.972.222 43.189.675.755 Lai chenh Lech ty gia da that hiSn 5.292.076.037 20.596.622.085 Lai chenh Idch ty gia chua thuc hidn 6.335.930.240
C6 tut, lgi nhuan dugc chia 91.401.302.330 20.356.391.000
598.989.054.722 559.712.468.730
TONG CONG TY ICH! V1VT NAM - CONG TY CO PHAN BA° cdo tai chinh Hang — Tea nha PV GAS Tower, so 673 duOng Nguign Hitu Tho Cho ky hog dOng tir ngay 01 thang 01 nam 2013 Xa Phu& Kian, huyan Nha Be, thanh pita Ha Chi Minh, CHXHCN Viet Nam den ngay 30 thang 6 nam 2013
THUYET MINH BAO CAO TAI CHINH RIENG (Tiep theo) MAU SO B 09-DN _ Cac thuyk minh nay la mot ba phan hop thank va can duvrc doc dang thai vol bao cao tai chinh rieng kern theo
28. CHI PHI TAI CHINH
Tir ngay 01/01/2013 den ngay 30/6/2013
VND
Tir ngay 01/01/2012 den ngay 30/6/2012
VND
Chi phi lai vay 111.004.796.336 51.080.905.162 Lo chanh tech ty gia da thvc hian 13.433.445.971 30.815.984.756 Lo chanh Lech ty gia chua thvc hian 72.700.411.462 Du phong giam gia cac khoan dau to 200.247.279.420
Chi phi tai chinh khac 2.252.579.543 9.468.024.226
399.638.512.732 91.364.914.144
29. LQI NHIJAN KHAC
Tir ngay 01/01/2013 Tir ngay 01/01/2012 den ngay 30/6/2013 den ngay 30/6/2012
VND VND Thu nhap khfic 1.160.101.235.950 22.424.923.467 floin nhap Quy phat trian khoa hoc va Gong ngha (i) 1.146.711.002.353
Thu nhap khac 13.390.233.597 22.424.923.467
Chi phi khac 31.491.427.744 1
Lai phat sinh tir so thus thu nhap doanh nghiap tinh tren khoan thu nhap do hoan nhap Quy phat trian khoa hoc va cemg ngha
30.945.482.839
Chi phi khac 545.944.905 1
1.128.609.808.206 22.424.923.466
(i) Tang Cong ty hoan nhap Quy phat Irian Khoa hoc Ara cong ngha kh6ng sir dung theo Nghj quyat so 01/NQ-KVN oda HOi &Ong Quan trj ngay 02 thang 01 nam 2013.
30. THUE THU NHAP DOANH NGHICP
Tir ngay 01/01/2013 den ngay 30/6/2013
VND
Tir ngay 01/01/2012 den ngay 30/6/2012
VND
byi nhua'n trirttc thus 8.658.201.759.542 5.548.827.089.598
Trir: Thu nhap khong chit' thus (99.425.430.928) (20.356.391.000)
COng: Cac khoan chi phi khong dirge khOu trir 1.014.948.000 651.458.295
Thu nhap chiu thus 8.559.791.276.614 5.529.122.156.893
Thus thu nhap doanh nghiep hien hanh 1.617.645.836.685 994.847.624.878
Tang Cong ty cO tie& vo. phai Op thus thu nhap doanh nghiap theo ty' la 25% tinh tren thu nhap chin thus.
Tang Cong ty &roc htrimg thus suAt thus thu nhap doanh nghiap tru dai la 20% dai yeti Dv an Trung tam Phan phoi Khi Phu My theo GiAy thing nhan tru dai dau to so 8898-BKH/DN ngay 31 thang 12 nam 2001, Dv an Djch vu Van chuyen condensate Nam Con San theo Gidy chimg nhan u-u dal d'au to so 3399-BKH/DN ngay 28 thang 5 nam 2002 va Dv an Dutmg ang ca'n khi Nam C6n Sun theo Giay ch(mg nhan uu dai dau to so 6011-BKH/DN ngay 18 thang 9 nam 2002 cda BO Ka hoach va Dau ttr.
TONG CONG TY 1CHi V1ST NAM - CONG TY CO PHAN Bao cao tai chinh rieng Tea nba PV GAS Tower, so 673 drilmg Nguyen HIM Tho Cho 1c9 hoat do, ng tir ngay 01 thang 01 nam 2013 Xa Phu& Ki6n, huyen Nha Be, thanh phO Ho Chi Minh, CHXHCN Viet Nam den ngay 30 thang 6 nam 2013
THUYET MINH BAO CAO TAI CHINH BANG (Tiep theo) MAU SO B 09-DN Ccic thuyEt minh nay M mO't b¢ phiin h9p thanh va can dart d9c ddng thed ved bao cao tai chinh rieng kern theo
30. THUS THU NH4P DOANH NGBEItP (Tiep theo)
Ding Ging ty duoc huemg uu dai mien thus thu nha'p doanh nghiep 3 nam ke tir khi c6 thu nhiap chin thus va giam 50% trong 7 Min tip theo d61 vai Du an Tram nap LPG Thi Vai theo Gib chung nhan uu dai au hr s6 49221000055 ngay 10 thang 8 nam 2007. Ding C8ng ty KM Viet Nam - Cling ty TNHH MOt thanh vien (dcm vi co phan h6a) da dang k9 bat dau Ai) dung uu dai mien thug doi vai Du an tir nam 2010 va Ding Cling ty duoc ke thea un dai nay.
TOng Cling ty ducrc huang uu dai man thus thu nha'p doanh nghiep 3 nam khi co thu nkap chiu thus va gam 50% trong 7 nam tip theo d6i v6i Du an He thong Phan ph6i khi the') ap Giai clop 2 theo Gib chimg nhan tat dal dau tu. s6 49221000047 ngay 02 thang 7 nam 2007. Tong Cong ty KM Viet Nam - Ging ty TNHH Met thanh vien da dang 14 bat dau ap dung uu dai man thus doi vOi Du an ter nam 2010 va Ding Cling ty dugc ke then uu al nay.
Ding Ging ty dirge huang uu dai mien thus thu nh4p doanh nghiep 2 am ke ter khi co thu nha'p chiu thus va giam 50% trong 3 nam tip theo ai vOi Du an Dueng 6ng dan khi PM3 - Ca Mau theo Giay chimg nhan uu dai dau to so 61101000095 ngay 09 thang 02 nam 2010. Ding Cong ty Khi Viet Nam -Cong ty TNHH MOt thanh vien da dang 1(9 bat au ap dung urn dai mien thus dOi vai Du an tir nam 2010 va TOng Cong ty duce ke thira uu dal nay.
31. LAT CO BAN TREN CO PHIEU Ti ngay 01/01/2013 an nth, 30/6/2013
VND
Ti ngly 01/01/2012 den ngay 30/6/2012
VND
Loi nhuan Ice sau thu6 7.040.555.922.857 4.553.979.464.720 Lcri nhuan tra cho cac ben tham gia lien doanh tea nha PVGas Tower
7.378.611.794 6.958.847.582
Ltd nhuan di tinh Isi co ban tren c6 phi& 7.033.177.311.063 4.547.020.617.138 s6 c6 phieu ph6 thong binh quan ltru hanh trong 14 1.895.000.000 1.895.000.000
Lai co* ban teen co phieu 3.711 2.399
TOng Cong ty quy6t dinh trinh bay chi tieu Lai co. ban tren c6 phi& tren bao cao tai_chinkrieng cho Ick hoat dOng 6 thang dau nam 2013. Theo danh gia. cua Tiing Ging ty, viec trinh bay them chi tieu nay tren bao cao tai chinh rieng ding yeti viec trinh bay tren bao cao tai chinh hop nhat cfra Ding Cling ty se giiip ngtdri doc bao cao tai chinh ce thong tin day du hen ye hieu qua hoat dOng eta Cling ty me not rieng va toan Ring Cling ty nei chung.
32. CHI PHI SAN XUAT KINH DOANH THEO YEU TO
Tir ngly 01/01/2013 den !may 30/6/2013
Tir ngiy 01/01/2012 den ngay 30/6/2012
VND VND Chi phi nguyen lieu, vat lieu 2.698.582.559.158 2.114.241.723.980
Chi phi mua khi tit cac chit me 8.975.813.256.274 14.354.115.037.261
Chi phi nhan ding 149.670.925.645 168.629.755.700
Chi phi khAu hao tai sin c6 dinh 1.363.066.163.419 1.327.488.510.081
Chi phi dich vp mua ngoai 392.894.585.536 455.140.574.317
Chi phi khac 930.943.483.075 703.122.390.026
14.510.970.973.107 19.122.737.991.365
TONG CONG TY Kilt VItT NAM - CONG TY CO PHAN Bao can tai chinh rieng Tea nha PV GAS Tower, so 673 &rang Nguyen Hatt Tho Cho kjr hoat Ong tir ngay 01 thang 01 nam 2013 Xa Phtrac Kian, huyen Nha Be, thanh pha Ho Chi Minh, CHXHCN Viet Nam den ngay 30 thang 6 nam 2013
THUYET MINH BAO CAO TAI CHINH RIENG (Tiap theo) MAU SO 13 09-DN Cac thuyat minh nay la mot b0 phan hop thanh va can &toy doc clang then voi bcio cao tai chinh rieng kem theo
33. CAC KHOAN CAM KET
i) Cam kat von
Tai ngay 30 thang 6 nam 2013, Tang Cong ty co cac khoan cam kat von lien quan tad mat so hap dang dan tir xay dung ca ban lan dang thuc hien chua hoan thanh sau:
30/6/2013 31/12/2012
VND VND
Kho chila LPG lanh Kho china LNG quy mo 1 triau tan/nam tai Thi Vai
Du an thu gom va phan phai khi and Ham Rang va Thai Binh lo 102 va 106
Cong trinh Ma rang he thong thu gom khi me Rang giai doan 1
566.923.357.216 733.282.927.297
944.910.779.572 955.832.499.248
610.067.594.254 612.479.893.472
1.031.141.563.645 1.108.081.241.716
3.153.043.294.687
3.409.676.561.733
ii) Cam ket khac
Cac khoan cam kat lien quan den hog clang kinh doanh va van chuyan khi:
Cam ket mua hang
Cam kat mua khi tir chit' khi Lo 06.1
Cam kat mua khi tic chit khi LO 11.2
Cam ket ban hang
Cam ket ban hang
Ban khi Nam Con Son cho Tap doan Dian luc Viet Nam
Ban khi Nam Con Son cho Cong ty TNHH Phu My 3 BOT Power (PM3 BOT) Ban khi Nam Con San cho C6ng ty TNHH Nang luting Mekong (PM 2.2 BOT) Ban khi Nam Con Son cho Tang Ong ty Dian Luc DL Khi Viet Nam
Ban khi Nam Con Son cho Cong ty Co Phan Dian Luc Dan Khi Nhon Trach 2
Ban khi cho Cong ty Co phan Phan phoi Khi thdp ap DL khi Viet Nam
San lining cam kat
Tai thiau la 4 ty m3/nam
raj thiau la 1,216 tS, m3/n.'m
San luvng cam ket
Tei thien hang nam la 1,85 ty m3
Tai thian hang nam la 0,85 ty m3
Toi thian hang nam la 0,85 ty m3
Tai thiau hang nam la 0,447 tS, m3
Tai thian hang nam la 0,785 tS, m3
Tai thiau la 0,35 ts, m3
Th&i gian cam kat
Dan 30 thang 6 nam 2014
Dan hat giai doan binh an oh Lei 11.2
Thiri gian cam kat
Trong giai doan binh on theo hop clang GSA
Dan nam 2023
Dan nam 2023
Trong giai doan birth on theo Hop ding
Dan 30 thang 6 nam 2014
Trong nam 2013
Tang Cong ty da ky hop (tang vai Tap doan Dian luc Viet Nam va viac cung cap kin cho cac nha may din thuc Tap doan Dian luc Viet Nam tir nguan be khi Nam Con San. Viac cung cap khi dirge thuc hian tir ngay 01 thang 7 nam 2009. Hop Tong cung cap khi giaa cac ben co xac dinh dinh mirc bao tieu khi hang nam, nhung chua co quy dinh ve don gia ap dung cho luting khi giao nhan vuot ten dinh mtrc bao tieu (neu co) nay. Tong Cong ty dang ghi nhan doanh thu ban khi dui voi ltrgng khi giao vugt teen dinh mire bao tieu trong giai doan tir ngay 01 thang 7 nam 2009 den ngay 30 thang 6 Warn 2013 theo don gid tam firth.
TONG CONG TY KHI VI ;ET NAM - CONG TY CO PHAN Bao cao tai chinh rieng Tba nha PV GAS Tower, so 673 &Ong Nguyen Him Tho Cho Icy hog Ong tic ngay 01 thang 01 nam 2013 Xa Phuac Men, huyen Nha Be, thanh pita Ha Chi Minh, CIDGICN Viet Nam den ngay 30 thang 6 ram 2013
THUYET MINH BAO CAO TAI CHINH RIENG (Tiep theo) MAU SO B 09-DN ale thuyb mink nay la mot b0 phdn /pp thank va can thricrc ago clang thai vol brio cao tat chinh rieng kern theo
33. CAC KHOAN CAM KIT (Tiep theo)
ii) Cam ket khac (Tiep theo)
Den ngay phat hanh bao cao nay, Tang Cling ty va Tap clown Dien luc Viet Nam dang trong qua trinh thucmg than thang nhat don gia ban khi ap dung cho luting !chi giao nhan vuot ten dinh mirc bao tieu quy dinh trong hop ding mua ban khi nen ten. So chinh Lech doanh thu (neu cO) khi ap dung dan gia ban khi mai se dugc Tang Cong ty dieu chinh va ghi nhan vao ket qua kinh doanh cua cac ky tiep theo
^ ngay khi thong nhat vdri Tap down Dien luc Viet Nam.
34. CONG CV TAI CHiNH
Quin 1y rid ro van
Tang Cong ty quan ly nguton vein nham darn bao rang Tang Cong ty c6 the vira hoat dOng lien tuc vira thi da hOa lgi ich cim cac co Tong thong qua red uu hOa so du nguan von va cong no.
Cau trite von cita Tang Cong ty gam CO phan van thuOc ser hint cia cac ca (long cia Tang Cong ty (bao Om von Op, cac quy du tit va loi nhuan sau thue chua phan phoi).
Cac chinh sach ke town chit yeu
Chi tier cac chinh sach ke town cho yen va cac phtrang phap ma Tang Cling ty ap dung (bao gam cac tieu chi de ghi nhan, ca sb mac dinh gid tri va co so. ghi nhan cac khoan thu nhap va chi phi) doi yeti tang loci tai san tai chinh va cong ng tai chinh va dtroc birth bay tai Thuyet minh so 4.
Cac loci cong cu tai chinh Gia tri ghi so
30/6/2013 31/12/2012 VND VND
TM san di chinh Tien va cac khoan trong dtrang tien 16.142.361.784.545 11.398.498.254.164 Phai thu khach hang va phdi thu khac 5.113.567.897.396 4.769.997.996.233 Cdc khoan ky cucrc, ky quy 240.163.426.505 217.506.653.822 Dau ttr dai ban 702.600.283.780 702.600.283.780
Tang cong 22.198.693.392.226 17.088.603.187.999
Ging nq tai chinh Cdc khoan vay 5.985.763.138.138 6.519.842.177.736 Phai tra ngtrai ban va phai tra khac 2.866.649.865.136 2.155.404.494.629 Chi phi phai tra 1.123.830.580.067 1.123.578.530.306
Tang cong 9.976.243383.341 9.798.825.202.671
Tang COng ty chua danh gia gid tri hop ly cua tai san tai chinh va ding no tai chinh tai ngdy ket thic kY ke town do Thong to set 210/2009/TT-BTC do BO Tai chinh ban hanh ngay 06 thang 11 nam 2009 ("Thong to 210") cling nhtr cac quy dinh hien hanh chua c6 htrong din cu the ye viec xac dinh gid tri hop lY cua cac tai san tai chinh va cong no tai chinh. Thong to 210 you au ap dung Chuan mut bap cao tai chinh Quac t6 ve viec trinh bay bao can tai chinh va thuyet minh thong tin doi vOi cling cu tai chinh nhung khong dtra ra huong dan Mang dining cho viec danh gid va ghi nhan cong cu tai chinh bao gom &á ap dung gid tri hop ly, nham phi hop yeti Chuan mut bac, cao tai chinh Quac M.
Muc tieu queen ly rid ro tai chinh
Tang Cling ty da xay dung he thang quan 1y" rii ro nham phat hien va danh gid cac rui ro ma Tang C6ng ty phai chin, thiet lap cac chinh sach va quy trinh kiem soat rui rob mire chap nhan duct. He thong quan
ro duric xem xet Jai dinh ky nham phan anh nhting thay doi cua dieu kien thi truerng va hog Ong dm Tang COng ty.
Rbi ro tai chinh coa Tang Cong ty bao gam rdi ro thi truOng (bao g'Oin rai ro tS, gia, rui ro lai swat va rui ro ve gia), rii ro tin ckmg va rui ro thanh khodn.
TONG CONG TY Kill VICT NAM - CONG TY CO PHAN Bit) clo tai chinh rieng Tea nha PV GAS Tower, so 673 du6ng Nguyen Hire Tho Cho kk hog Ong ttr ngay 01 thang 01 nam 2013 X'a Phuac Kien, huyen NU Be, thanh pho Ho Chi Minh, CHXHCN Viet Nam den ngay 30 thang 6 nam 2013
THUYET MINH BAO CAO TAI MENU RIENG (Tiep theo) MAU SO B 09-DN Ccic thuytet minh nay a mot bi) phan hpp thanh va cdn ductc doe dung theft vol bcio ccio tai chinh rieng kern theo
34. CONG CU TAI CHINH (Tiep theo)
Rtii ro thj truhng
Tang Cong ty da thoc hien danh gia met cach than trong cac rui ro thi tnrong lien quan den hoat long san xuat kinh doanh va cho rang Tang Cling ty khong co rdi ro tong yeu nao lien quan den so bi'en Ong cita ty gia va sit thay dai ve gid ca cila hang Me.
Quern 1)5 rui ro ve gia co phdu
Tang Cong ty chilu rOi ro ve gia cua cong co van phat sinh tir cac khoan du to vao cac cong ty con, cong ty lien ket va dau tu vao cac don vi khac. HOi ang Quern tri cita Tong Cong ty xem xet va phe duyet cac quyet dinh ddu to vao cong ty con, cong ty lien ket va cac dam vi khac et-mg nhu nganh nghe kinh doanh, cong ty de dau tu, v.v Cac khoan dau to vao cac cong ty con, cong ty lien ket va cac don vi khac &roc nam gift khong phai cho moc dich kinh doanh ma cho muc dich chitin loom law dai. Tong Cong ty khong c6 Sr Binh ban cac khoan dau to nay trong tocmg lai gait.
Quern 1)5 rui ro lai suit
Tang COng ty chiu rai ro lai suit phat sinh tir cac khoan vay chfu lai suit da dtroc ky ket. Rini ro nay se &roc Tong C8ng ty quern 15, bang cach duy tri 6 mix de hop ly cac khoan vay va phan tich tinh hhth canh tranh tren thi trulmg de c6 &roc lai suit co loi cho Tang Cling ty tir cac nguan cho vay thich hop.
DO nhay cria sulk
Do nhay cua cac khoan vay dai v6i so thay doi lai suit c6 the xay ra 6 mac do hop ly trong lai suit &roc the hien trong bang sau day. VOi gia dinh la cac hien so khdc khong thay doi, nocu lai suit cua cac khoan vay voi lai suit thi not tang/giam 200 diem ca ban thi loi nhuan truOc thue cda Tang Cong ty cho IcS1 hoat clOng tO ngay 01 than 01 nam 2013 den ngay 30 thang 6 nam 2013 se anh huong nhu sau:
Tang/(Giam) so diem Anh huir'ng den loi
co' ban nhu#n trirot thud VND
Cho kk hoat d(ing tir ngay 01 thang 01 nam 2013 an ngay 30 thang 6 Min 2013 VND +200 108.386.404.480 VND -200 (108.386.404.480)
Cho kS7 hog clang tir ngay 01 thang 01 nam 2012 den ngay 30 thang 6 nam 2012 VND +200 63.345.292.813 VND -200 (63.345.292.813)
Rui ro tin dyng
Rui ro tin dung xay ra khi met khach hang hoac ai tic khong dap *rig ducrc cac trong hop Bong din den cac ton that tai chinh cho Tong COng ty. Tong Cong ty c6 chinh sach tin dong phi' hop ya thuong xuyen theo doi firth hinh de &nit gia xem Tang Cong ty c6 chin riri ro tin dung hay kh8ng. Tang Cong ty khong c6 bat ky riri ro tin dung tong yeu nao vii cac khach hang hoac doi tae beri vi cac khoan phai thu den tO mot so Itrung lon khach hang hoat dOng trong nhieu nganh khac nhau va phan ba 6 cac khu voc dia 1ST khac nhau.
Qudn if nil ro thanh khodn
Moc dich quan ly rui ro thanh khoan nham dam bdo dit nguan von de dap ang cac nghld vu tai chinh hien tai va trong Wang lai. Tinh thanh khoin cong &roc Tang C8ng ty quern 1y nham dam bao mirc pho trei gift ding no,den han va san den hart trong kS/ =lc c6 the &roc kiem soat doi voi so von ma Tang Cong ty tin rang co the tao ra trong ky do. Chinh sach cita Tong Cong ty la theo doi thuong xuyen cac yOu cau ve thanh khoin hien tai va do kien trong tuang lai nham dam bao Tong Cong ty duy tri cid mire do phong tien mat, cac khoin vay va cid van ma cac chit s6 Wu cam lc& goo nham clap (mg cac quy Binh v6 tinh thanh khoan ngan han va dai han hon.
TONG CONG TY KHI VIVI' NAM - CONG TY CO PHAN Brno cao tai chinh rieng _ Tea nha PV GAS Tower, so 673 &rang Nguygn Him Tho Cho kS7 hog citing tir ngay 01 thang 01 nam 2013 Xa Phtrac Kitn, huyen Nha Be, thanh pile Ho Chi Minh, CH.X.HCN Viet Nam den ngay 30 thang 6 nam 2013
THUYET MINH BAO CAO TAI CHINH RIENG (Tiep theo) MAU SO B 09-DN Cac thuyit minh nay la mot by phan hop thanh va can dityc doc clang thol vai bao ciao tai chinh rieng kern theo
34. CONG CV TAI CHINH (Ti4 theo)
Quern 13", rid ro thanh khodn (Tthp theo)
Cac bang clued day trinh bay chi tit cac muc dao han theo hap ding con lai dei vai tai san tai chinh va cong ng tai chinh phi phai sinh va thei han thanh town nhu der dtrac th6a thuan. Cac bang nay dtrac trinh bay dtra tren clang tien chtra chiet khau cua tai san tai chinh va cong no tai chinh tinh theo ngaysom nhat ma Tong Cong ty phai tra. Viec trinh bay thong tin tai san tai chit-1h phi phai sinh la can thiet de hien &rot viec quern 15/ rui ro thanh khoan cua Tong Cong ty khi tinh thanh khoan &roc quern 1j, tren ca sa cong na va tai san thuan.
30/6/2013
DM 1 nam Tir 1- 5 nam Trill 5 dim ltng
VND VND VND
Tien vi cic khoin Wong throng tien 16.142.361.784.545 - 16.142.361.784.545
Phil thu khich hang vi phai thu khic 5.113.567.897.396 - 5.113.567.897.396
Cic khoin ky cirgc, 4 quy 240.163.426.505 240.163.426.505
Diu to dal han 702.600.283.780 702.600.283.780
Tling Ong 21.496.093.108.446 702.600.283.780 - 22.198.693.392.226
30/6/2013
Cic kir& vay 1.809.846.893.512 3.246.803.924.419 929.112.320.207 5.985.763.138.138
Phil tri nguoi bin vi phii tra khic 2.817.915.252.197 48.734.612.939 2.866.649.865.136
Chi phi phai tri 1.123.830.580.067 1.123.830.580.067
Tong cong 5.751.592.725.776 3.295.538.537.358 929.112.320.207 9.976.243.583341
Chenh keh thanh khan thuin 15.744.500.382.670 (2.592.938.253.578) (929.112.320.207) 12.222.449.808.885
DM 1 nam Tir 1 - 5 dim Tren 5 nam Ping VND VND VND
31/12/2012
Tien vi cic khoan ttrong during tien 11.398.498.254.164 11.398.498.254.164
Phil thu khich hang vi phii thu khic 4.769.997.996.233 4.769.997.996.233
Cic khoin ky cugc, 14, quy 217.506.653.822 217.506.653.822
Diu to dii han 702.600.283.780 702.600.283.780
TIng cong 16386.002.904.219 702.600.283.780 - 17.088.603.187.999
31/12/2012
Cic khoin vay 1.778.478.639.037 3.646.660.269.158 1.094.703.269.541 6.519.842.177.736
Phai tri ngtroi bin vi phai tri khac 2.106.669.881.690 48.734.612.939 2.155.404.494.629
Chi phi phii tri 1.123.578.530.306 1.123.578.530.306
Tong cong 5.008.727.051.033 3.695.394.882.097 1.094.703.269.541 9.798.825.202.671
Chink tech thank khan thuAn 11377.275.853.186 (2.992.794.598.317) (1.094.703.269.541) 7.289.777.985328
Ban 'fling Giant docc &oh gia nitic tap trung rid ro thanh khoan a mac thap. Ban TsfIng Giam dec tin ttrftg rang Tang Cong ty co the tao ra c1u nguon tien de" dap frng cac nghia vu tai chinh khi den han.
TONG CONG TY Kill VI ET NAM - CONG TY CO PHAN BA° cat) tai chinh rieng Tea nha PV GAS Tower, so 673 dung Nguyen Win Thq Cho ky hog dqng tir ngay 01 thing 01 nam 2013 Xa Phuac Kien, huyen Nha Be, thanh phO HO Chi Minh, CHXHCN Viet Nam den ngay 30 thing 6 nam 2013
THUYET MINH BAO CAO TAI CHINH RIENG (Tiep theo) MAU SO B 09-DN Cac thuyet minh nay la Wit bo phan hop thanh va can &or doc deing thai yori bao cao tai chinh rieng kern theo
35. NGHIEP VI). VA SO DU' Veil CAC BEN LIEN QUAN
Trong ky, Cong ty da co giao djch chit yeu vai cac ben lien quan nhir sau:
Tir ngay 01/01/2013 den ngay 30/6/2013
VND
Tir ngiy 01/01/2012 den ngiy 30/6/2012
VND Bin hang Tip down Da'u khi QuOc gia Viet Nam 850.927.239.128 TOng Cong ty Tham do va Khai iliac Dau khi 280.363.391.298 311.664.847.486 Tting Cong ty Phan bon vi H6a chit Diu khi - CTCP 1.446.355.085.281 1.434.432.247.655 TOng Cong ty Diu Viet Nam 233.305.314.577 182.167.784.023 Tong COng ty Dien km Diu khi Viet Nam 3.478.076.99L954 5.212.516.212.513 Tong Cong ty Tu yin thiet Itt Diu KM (PVE) 18.515.403.100 20.564.840.385 Ong ty Co Olin Kinh doanh Khi hoa long mien Nam 768.197.915.941 728.217.285.997 Cong ty Co plan Kinh doanh Khi hoa long mien Bic 245.864.003.434 661.854.525.290 C8ng ty Co plan Kinh doanh Khi thip ap Diu khi Viet Nam 2.800.412.030.356 2.101.562.115.770 Cong ty TNHH MTV Loc h6a dau Binh San 36.767.756.295 25.562.085.267 Cong ty TNHH MTV Phan bon Diu khi Ca Mau 1.128.251.754.058 Cong ty Co phan Diu tir Phat trien Gas Do thj 322.183.534.463 331.322.736.097 Ding Cong ty CO phin Vin Tai Dau khi 309.640.709.255 215.394.579.527 Mua hing Tap doin Dall khi Quiic Gia Viet Nam 5.953.027.418.585 930.450.141.492 Ging ty TNHH MTV Loc hoa diu Binh San 746.643.601.525 1.265.026.649.549 TOng Cong ty Tham do va Khai thic Diu khi 1.866.542.590.460 3.563.857.268.292 Xi nghiep Lien doanh Diu khi VietsovPetro 135.217.550.948 72.342.003.754 TAng Cong ty Co phin Xay lip Diu khi 179.540.205.613 305.909.955.859 Thu nhap ciia Hoi ding Quin tri vi Ban Ting Giam die 8.492.672.831 8.259.960.550
Se dir chi). y6u vOi eac ben lien quan tai ngiy ket thilc ky ke town nhu sau:
30/6/2013 31/12/2012 VND VND
Cic khoin phii thu khich hang Tip dal) Diu kill Viet Nam 304.499.393.951 778.684.404.634 TOng Cong ty Phan bon va Hoa chit Diu khi - CTCP 260.312.280.853 260.212.373.027 Tong Ging ty Dien km Dan khi Viet Nam 435.519.052.644 335.694.672.382 TOng Cting ty CO phin Van tai Diu khi 64.229.244.755 71.223.955.506 TOng Ct5ng ty Diu Viet Nam 16.849.335.571 13.317.238.622 Cong ty CO phin Phan phOi Khi ap thap Diu khi Viet Nam 1.395.984.337.429 993.342.467.724 °Ong ty Co phin Kinh doanh Khi hoa long mien Nam 280.403.583.222 221.864.256.458 Cong ty CO phin Kinh doanh Khi hoa long mien Bac 71.072.516.798 124.111.939.384 °ling ty CO phin Diu to Phat trien Gas DO thj 117.443.783.763 125.596.638.738 TOng Cling ty Tu yin Thitt ke Diu khi - CTCP 41.008.386.108 43.529.682.039 Cic khoin phii thu khfic Cong ty Co phin Ph& trien Do thj Diu khi 50.000.000.000 50.000.000.000 Cic khoin phii tri ngiriki bin Tip down Dau khi Viet Nam 6.131.365.191 96.027385.811 Xi nghiep Lien doanh Diu khi VietsovPetro 55.120.005.449 41.621.760.075 TOng Cling ty CO Olin Xay lap Dau khi 3.893.663.082 37.454.278.612 Ging ty TNHH MTV Lqc him diu Binh San 165.947.624.116 270.156.034.500 TOng Cling ty Tham de va Khai thac Diu khi 2.265.982.722 409.367.851.369 Diu tir dii han khic Uy tilde au to tai Ring Cong ty Tai chinh CO phin Diu khi 346.000.000.000 346.000.000.000 Phil tri nai ba Tap doin DAu khi Viet Nam 94.333.432.489 89.896.020.620 Chi phi phii tra T4p down DAu kid Viet Nam 912.905.131.893 880.608.028.017
T6NG LONG TY KHI
VIET LONG TY CO PHA
Ding Thi Wing Yen Nproi lip bleu
Mai lift Ngan Ke toan throng
hang Ninh Tong Giam dttc
TONG CONG TY KHI VIET NAM - CONG TY CO PHAN Bao cao tai chinh rieng Tea nha PV GAS Tower, so 673 du6ng Nguygn Him Th9 Cho Icy hoat dOng to ngay 01 thing 01 nam 2013 Xd Phuac Kien, huyen Nha Be, thanh ph6 H6 Chi Minh, CHXHCN Viet Nam den ngay 30 thing 6 nam 2013
THUYET MINH BAO CAO TAI CH1NH RIENG (Tiep theo) MAU SO B 09-DN Ccic thuyEt minh nay la mot bo ph an hop thanh va can chive doe dOng theri veri bcio cao tai chinh rieng kern theo
35. NGHEFP VU VA SO DU' Veil CAC BEN LIEN QUAN (Tiep theo)
s6 du chn y6u \red cac ben lien quan tai ngay ket thilc ky ke toan nhu sau (Tiep theo):
30/6/2013 VND
31/12/2012 VND
Cic khoin phai tra khic TOng Cong ty Tu yin Thiet ke Dau khi - CTCP 171.187.397.301 153.334.600.000 Cie khoan tra &irk ngiroi bin Tong Cong ty Tu yin Thiet ke Diu khi - CTCP 19.050.523.032 31.021.824.003 TOng COng ty Co phin Xfiy lip Diu khi 7.664.195.000 26.815.243.404 Tong C8ng ty CP Dich w Ky thuat Diu khi Viet Nam 173.645.399.729 Cic khoan vay dai ban Tiing Ong ty Tai chinh Co phin Diu khi 219.712.431.891 321.075.336.902
36. SI/ K1EN SAU NGAY KET THUC KY Kt TOAN
Ngay 19 thing 6 nam 2013, Cling ty Co phin San xuit Ong the') Diu kb!. (cong ty con caa Tong Cong ty) da c6 quyet dinh tang von dieu le tir 1.300 ty d'Ong len 1.725 ty ding theo hlnh thirc phat hanh phin m6i cho c6 (long hien hum tucmg Aug yeti ty le von gep cua cac bon. Theo do, Ring Cling ty cam lc& gop von them vai so tien la 399,5 ty ang ttrcmg ung vcri ty le ser him caa TOng CC:mg ty tai Cling ty Co phin San xuet Ong thep D'Au khi. Ti ngay 08 thing 7 Warn 2013, Tong Cong ty da thuc g6p von them vao C8ng ty Co phin San 'cat Ong thep Diu khi yeti s6 tien 180 ty &mg.
Ngay 25 thing 7 nam 2013, HO d'Ong quan tri T6ng Cong ty dA ban hanh Nghi quy6i so 109fNQ-KVN thuc hien tam ung c6 tire dg 1 Min 2013 vai mire CO ilk la 1.000 ding/di phin.
37. SO LIEU SO sANH
SO lieu so sash tren bang can d6i ke toan va cac thuyet minh tuang ling la s6 lieu bao cao tai chinh cho nam tai chinh ket thtic ngay 31 thing 12 nam 2012 da dirge kiem toan.
SO lieu so sanh cua bao cao ket qua boat deng kink doanh, bao cao luu chuyen tien to va cac thuyet minh tucmg Ung la s6 lieu tren bao cao tai chinh cho ky hog dOng tir ngay 01 thing 01 nam 2012 den ngay 30 thing 6 nam 2012 &I &Km sok xet.
Ngay12 thcing 8 nam 2013