---

---

-

T~P DOAN DAu KHf Quac

--------

- - ---

M~u s6 B 01

GIA VI~T NAM

- HN

(Ban hanh theo QD 15 -BYC

TONG CONG TY CP DICH \TV KY THU~T DAu KHi

ngily20/03/2006 cua B9 truimg BrC)

DIA cHi : 01-05 L~ DuAN QuAN 1 TP HO cHi MINH

BANG CAN DOl KE ToAN HQP NHA.T
Tt;lingay 30 thimg 09 niim 2009
EM: VN£>

Mil

30/09/2009

A.TAJ sAN NGAN

100

4.071.051.584.809

4.243.178.061.078

I. Ti€nva cae khoan tU'O'Dg
d1fO'Dg
ti€n
1.TiSn

110
III
112

964.829.022.229
951.732.969.537
13.096.052.692

1.047.878.624.040
1.005.878.624.040
42.000.000.000

120
121

129

54.667.312.521
54.667.312.521

3.900.000.000
3.900.000.000

III. Cae khoan phai thu ngin h,n
1. Phai thu khach hang
2. Tn\ w6'c cho nguOiban
3. Phai thu ni b ng:inh
4. Phai thu theo tiSn d kS ho,ch hgp d6ng xay
5. Cac khoanphaithu khac
6. D\l phongphai thu ng:inh kh6 doi (*)

130
131
132
133
134
135
139

2.637.956.876.105
2.479.988.989.265
82.673.842.431

2.840.413.583.304
2.436.633.010.558


39.729.985.224
65.709.890.557

49.137.469.255
333.048.622.427

(30.145.831.372)

(69.656.669.623)

IV. Hang tAnkho
1. Hangt6n kho
2. D\l phong giam gia hang t6n kho (*)

140
141
149

287.074.907.144
293.289.129.688

255.090.336.304
262.190.789.925

(6.214.222.544)

(7.100.453.621)

V. Tai san ngin h,n khae

1. Chi phi tn\ w6'c ng:inh
2. ThuSGTGTduQ'ckhAutrir
3. ThuSva cac khoan khac phiLithu NhiLnu6'c
5. Hi san ng:inh khac

150
151
152
154
158

126.523.466.810
2.124.419.684
113.480.021.563
3.144.086.939
7.774.938.624

95.895.517.430
1.418.718.051

B-TAJsANDAI~

200

6.263.689.278.922

3.738.907.006.461

1- Cae khoan ph3i thu dai h,n
1. Phai thu dai h~ cua khach hang

2. V6n kinh doanh 6'don vi tn,rcthu~c
3. Phai thu dai h~ n~i b~
4. Phai thu dai h~ khac
5. D\l phong phai thu dai h~ kh6 doi (*)

210
211
212
213
218
219

192.938.866
310.128.003

282.93.8.866
1.294.195.595

192.938.866
-310.128.003

(1.294.195.595)

II. Hi san e6 djl1h
1. Hi san c6 dinh hlh1hinh

220
221
222
223


4.804.654.974.207
1.377.354.372.210
2.992.763.058.542

3.159.589.814.725
1.077.410.264.683
2.548.411.664.723

(1.615.408.686.332)

(1.471.001.400.040)

TAI sAN

2. Cac khoan tuong duong tiSn
II. Cae khoao dAutU'tai ehinh ngin h,n
1. Du tu ng:in h

2. D\l phong giam gia du tu ng:in h

- Nguyen gia
- Gia tri hao mon luy kS (*)

(*) (2)

31/1212008

91.251.150.686


91.378.393.555
15.500.316
3.082.905.508

282.938.866

~
~l
~


2. Tai san c6 dinh tlme tAi chinh

224

-Nguyen gia
-Gia tri hao mon luy k€ (*)

225

3. Tai san c6 dinh YOhinh
- Nguyen gia
- Gia tri hao mon luy k€ (*)
4. Chi phi xy d\rIlg CCY
ban dcr dang

228
229
230


141.213.970.695

6.233.488.531

148.143.592.787

7.804.451.613

(6.929.622.092)
3.286.086.631.302

(1.570.963.082)
2.075.946.061.511

III. BAt dQng san t'llautu'
- Nguyen gia
- Gia tri hao mon luy k€ (*)

240
241

IV. Cac khoan alau tu' tai chinh dili hn

250
251

1.432.291.575.314

560.150.461.749


252
258
259

985.135.322.631
452.268.316.127

174.265.204.135
390.997.321.058

(5.112.063.444)

(5.112.063.444)

1. DAutu yaO c6ng ty con
2. DAutu yaO cong ty lien k€t, lien doanh
3. DAutu dai hl;lIlkhac
4. D1,fphong giam gia dAutu tAi chinh dai hl;lIl(*)

242

V. LQi thS thlfO'Dgmi

260

VI. Tai san dili hn khac

270
271
272

273

26.549.790.535
24.050.579.482

18.883.791.121
16.167.897.455

2.499.211.053

2.715.893.666

280

10.334.740.863.731

7.982.085.067.539

1. Chi phi trAtrucrc dai hl;lIl
2. Tai san thu€ thu nhp hoan 1
3. TAisan dai hl;lIlkhac
TONG CQNG TAI sAN

NGUON VON

.

226
227


Mil

31/12/2008

A.NQ PHAI TRA

300

7.667.358.214.956

5.656.357.796.309

I. NQ'ngAn hn
1. Yay va ng ngihfhl;lIl

310
311

4.491.881.810.852
734.157.390.269

3.625.203.011.538
216.257.170.214

312
313
314
315
316
317


1.748.054.331.170
220.235.613.006
133.264.894.487
223.510.603.735
687.566.443.594

1.451.414.607.551
154.377.095.111
128.337.096.537
229.653.844.569
425.409.628.138

2. PhaitrAnguai ban
3. Ng\i'b'imua trAtiSn truac
4. ThuSva cae khoan phai nQpNha nuac
5. PhaitrAngum lao dQng
6. Chi.phipMi trA
7. Phai trAnQi bQ

8. Phai trAtheo tiSn dQ k€ hoch hgp d6ng x§.y

318
319
320

"-

953.685.336.349


330
331
332

3.175.476.404.104

2.031.154.784.771

22.032.612.897
3.148.625.148.519

22.158.061.149

5. ThuS thu nMp hoa.n li pMi trA

333
334
335

6. D1,fphong trg cApmAtyic lam
7.D1,fphbng phai tra dai h

336
337

4.708.327.764
1l0.314.924

10. D1,fphbng phai tra ngAn h
II. NQ'dai hn

1. Phai tra dai hl;lIlngum ban
2. PMi tra dai hl;lIlnQi bQ
3. Phai tra dai hl;lIlkhac
4. Yay va ng dai h

-.

::c

66.068.233.069
745.092.534.591

9. Cae khoan phai tra, phai nQp ngAnhl;lIlkhac

;::>J
/"
C
J».
C

2.003.468.735.069
5.308.278.969
219.709.584

'It


-

--


B - VON CHU SO HUo

400

2.560.837.395.722

2.325.727.271.231

I. Van cM so'htiu
1. V6n dAutu cua chu sa hihl

410
411
412
413
414
415
416
417
418
419
420
421

2.525.819.629.629
1.750.000.000.000

2.247.376.325.612
1.750.000.000.000


.10.070.134.086
350.719.075.896
42.195.885.139

121.131.865.427
42.195.885.139

372.834.534.508

334.Q48.575.046

430
431
432
433

35.017.766.093
34.862.745.606

78.350.945.619
78..168.568.574

155.020.487

182.377.045

500

106.545.253.053


600

10.334.740.863.731

7.982.085.067.539

30/09/2009

31/12/2008

23.308.574,15
250,82

25.540.044,88
340,94
7.319,54
169,36

2. Thg du v6n c6 phdn
3. V6n kMc cua chu sa hihl
4. c6 phiBuquy (*)
5. Chenh lch dwihghlli ill san
6. Chenh lch tYghi h6i doai
7. Quy dAutu phat tri8n
8. Quy d\l'phong tai chinh
9. Quy kMc thuQcv6n chu sa hil'u
10. Lqi nhu sau thu€chua phan ph6i
,
,

11.Nguan van dautu XDCB
.

II. Ngu6nkinh phiva quykhac
1. Quy khen thu6'ng,phuc lQi
2. Ngu6n kinh phi
3. Ngu6n kinh phi diihinh thanh TSCB
. C - LQI tCH CUA COBONG THIEU SO
TONG CQNG NGUONVON

cAc CHi TIED NGOAI BANG CANeOI KE ToAN
CHi TIEU
1. Hang h6a nh~ ban hQ,nh~ kYgiri,kYcugc

2. Ngo~t~caclo~

.

Dollar My (USD)
Euro (BUR)
Dollar Singapore (SGD)
Bang Anh (£)

~

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TOng Giam d6c

K~

tnrO'ng


Ngay 23 thang 10 nam 2009
Thanh pM H6 Chi Minh

toan

CU'i'rng

H6 Thj Oan~
NgU'Oi

l~p ~

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- --

---

TAP f)OAN DAu KHt Quac

--

-

Mdu 86 B 02 - DN

GIA vn?;T NAM

(Ban hcmh theo QD st5 15/2006/QD -BTC

ngay 20/03/2006 cua B9 truerng BTC)

TONG C6NG TY CP DJCH VV KY THU~T DAu KHi
£>IAcHI: LAu 5 - SO 1-5 LE DuAN - QI- TP.CHM

BAo cAo KET QuA HO T DQNG KINH DOANH HQP NHAT
QUY 3 NAM 2009
f)VT: VNf)
CHi TIED

Ma
so

Quy 3/2008

LuYk@9 thsng
ddu Dam2009

09 thiing DN 2008

Quy 3/2009

1. Doanh thu ban hang va cung c§p

01

3.083.551.226.618

2.642.836.184.670


7.365.290.034.712

5.802.526.950.772

2.

02

19.108.100

4.434.306

26.591.564

173.245.771

10

3.083.532.118.518

2.642.831.750.364

7.365.263.443.148

5.802.353.705.001

3.

djch v1}
Cae khoan giiun trU doanh thu

Doanh thu thufut v8 ban hang va eung
cApdjch V\l

4.

Gis vAn hang ban

11

2.863.871.703.688

2.395.288.629.563

6.709.226.441.938

5.194.627.151.405

5.

LQi nhun gQP v ban hang va
cung dp djch v\l

20

219.660.414.830

247.543.120.801
.-

656.037.001.209


607.726.553.596

6.

Doanh thu hot dQng tai chinh

21

88.902.060.023

38.463.033.315

181.601.427.708

92.792.887.213

7.

Chi phi tai chinh

22

100.980.417.783

87.240.566.400

208.917.688.147

207.249.330.875


Trong do: chi phi Hiivay

23

17.286.044.613

35.414.448.228

52.624.594.103

113.195.651.243

Chi phi ban hang

24

22.673.217.481

35.083.178.602

72.728.955.187

87.326.897.726

Chi phi quan ly doanh nghip

25

63.176.373.088


45.387.049.343

202.491.923.773

120.751.941.459

10.

LQi nhun
doanh

30

121.732.466.501

118.295.359.772

353.499.861.811

285.19L270.750

11.

Thu nhp khae

31

116.666.018.536


374.825.483

138.683.789.893

4.848.162.431

12.

Chi phi khac

32

58.330.634.250

1.799.662.176

61.869.974.850

5.640.447.489

13.

LQi nhun

40

58.335.384.286

(1.424.836.693)


76.813.815.043

(792.285.058)

14.

TAng lQi nhun

50

180.067.850.787

116.870.523.079

430.313.676.854

284.398.985.692

15

Chi phi thu8 thu nhp doanh nghip
hin hanh

51

33.331.217.678

1.322.906.466,56

63.197.221.519


1.322.906.467

16

Phfut 19i nhu thufut trong cong ty
lien kBt lien doanh

52

2.561.634.140

567.351.699,64

7.902.362.609

LQi nhun sau thu@thu nhp
doanh nghip
Phrin ph6i cho:

60

149.298.267.249

116.114.968.312

375.018.817.944

8.
.9.


17

- C6

thudn tir ho\,t dQng kinh

khsc
k@tmin tnro-c thu@

149.822.556.958

376.473.564.891

(524.289.709)

(1.454.746.947)

dong cUa Tt5ng cong ty

- LQ'i ich

cua c6 dong

thiiu

s6

f::t-.
N guy~n Xuan CU'O'ng

K~ toan truiYng

Nguy~n Hung Dung \Jw
.

TAng Giani c18c

.

'.Ngay23 thcmg 10 niim~009

Thanhpht5H6 Chi Minh

.

H6 Thj Oanh
N gU'Oi.I~ P

:;)'.
1.361.677.3623
a
O'
z
284.437.756.588

X


-


M~u s6 B 03 DN/HN

TJ,.P E>OANDAu KHI Quac GIA V~T NAM
T6NG C6NGTY c6 PHANDICHVVKYmu,,-T DAuKHi

(Ban hanh theo QD s6 15/2006/QD -BTC
ngay 20/03/2006 cua B9 trU'cYngBTC )

Bja chi: 01-05 L~Duan Qu~ 1 TP H6 Chi Minh

BAo cAo LUiJ CHUYEN TIEN T~ HQP NHAT
9 THANG DAu N.AM 2009
E>VT: VNE>

9 THANG DN 2009

CHi TlEU

9 THANG BN 2008

LUll CHUYEN TIEN TU HO~T DQNG KINH DOANH
LQi nhu~D tru-cycthu~
DiSu chinh cho cac khoaD
Khdu hao ill san c6 djnh

Cae khoand\l phong

.

(Lai)/16 chanh I~eh tYgill.hM doai ehua th\lC hi~n

Lai tir ho~t d~ng ddu tu
Chi phi lai yay

430.313.676.854

284.398.985.692

225.293.368.583
(41.127.215.227)
(10.070.134.086)
(69.358.811.584)
52.624.594.103

213.180.494.476

587.675.478.643
208.627.399.397

619.299.362;709

LQi nhu~D tir. hOl}tdQng kinh doanh truO'c thay tT6ivan I1ru
(Tang) cae khoan phai thu
(Tang) hang t6n kho
(Gifun)!Hng eae khoan pMi tnl
(Tang)/Gifun ill san ngful h~ khae
TiSn liii yay da tra
Thu€ thu nh~p doanh ngh.i~p da n~p
TiSn thu khac tir ho~t dQng kinh doanh
TiSn ehi khac tir ho~t dQng kinh doanh


(31.098.339.763)
105.992.908.515
(2.905.101.605)
(45.045.824.3 78)
39.417.403.814
1.082.222.714
(90.427.574.134)

LU'Uchuy€n tiSn thulin tir ho~t oQng kinh doanh

773.318.573.203

LUll CHUYEN T~N TU HO~T DQNG DAU TV"
TiSn chi d8 mua siim, xay d\IIlg tai san e6 djnh
TiSn thu tir thanh Iy, nhugng ban. ill san c6 djnh
Chi ddu tu vao cac don vi khae va ddu tu dai han kh!\.c
E>dutu g6p v6n vao eae ~ong ty lien k€t
.
TiSn thu h6i ddu tu g6p v6ri va-oeae dOTi'vikhac
TiSn thu h6i ddu tu g6p v6n vao cae dan vi khae

TiSnthu tir cae khoan d~utu, tiSn cho yay

.

.TiSnthu lai cho yay, c6 tl:ccva 19i nhu~ duge ehia
LU'Uchuy€n tiSn thulin tir ho~t oQng oliu tU'
LUu CHUYEN TttN TuaO~T"DQNG-TA.I

(783.121.220.682)

(44.307.724.953)
1.002.385.971.011
(4.599.547.284)
(115.659.653.616)
(3.501.120.561)

670.496.066.624

(1.112.643.491.526)
19.421.289.032.
(693.163.300.000)
(315.324.455.887)
31.348.178.112
66.348.178.112
31.348.178.112
24.108.044.297

(1.642.400.119.337)
.
2.770.000
(5.667.858.887)

(1.948.557.379.748)

(1.595.425.745.846)

30.433.638.478
22.205.823.900

cHiNa


Nh~ v6n g6p eua eM sa hiIu
TiBn chi tra ng g6c yay
TiBnvay' ng~ h~, dai h~ nh~ dugc
C6 tlrc dii tra cho cM sa nQu
LUl1chuy€n tiSn thulin tir ho~t oQng titi chinh
LUl1chuy€n tiSn thulin trong nam
TiSn va cac khoan tU'O'DgoU'O'DgtiSn tAn dliu nam

318.034.310.000
(140.160.240.116)
949.458.913.850
(35.143.779.000)

(319.283.961.646)
1.325.439.565.449

1.092.189.204.734

866.658.741.403

(83.049.601.811)

(58.270.937.819)

1.047.878.624.040

929.841.277.314

964.829.022.229


871.570.339.495

~.0Nguy~nXuftn CU'img
K~ toan truiYng
Ngay 23 thcmg 10 nam 2009

8.524.231.298
113.195.651.243

(139.496.862.400)

~
H6 Thj Oanh
. NguOil~p

.


TONG CONG TY CO PHAN DICH VV KY THU!T DAu KHI
L~u 5 Toa nha PetroVietnam Tower, s6 1-5 Le Duk
Thanh Dh6He,Chi Minh. CHXHCN Viet Nam

Bao cao tai chinh hQ"pnh§t
uv 3 nam 2009

THUYET MINH BAo cAo TA.l CHiNH HQP NHA.TCHQN LQC

MAu B 09-DN/HN


1. B~c cIi~mho~t dQogcua T80g coog ty:
Hioh thu-c sa hihl v6o:
T6ng Cong ty C6 ph~ Dich V\lKy thu~t Dftu khi la Cong ty c6 ph~n, don vi thanh vien cua T~p doan D~u khi
Qu6c gia Vi~t Nam, duQ'cthanh I~ptheo Oi~y phep dang ky kinh doanh s6 0103015198 cua ScrKBho~ch f)ftu tu
thanh phB Ha NQi dp ngay 29 thang 12 nam 2006 va Gi~y phep dang kY kinh doanh sB 4103006191 do Sa KB
ho~ch f)~u tuthanh phBHe,Chi Minh c~p ngay 12thang 3 nam 2007.
Lioh v\fc kioh doaoh:
Kinh doanh dich V\l d~u khi; Quan Iy, kinh doanh, khai thac cac tau dich V\l, tau v~ chuy6n cac san phfun d~u va
khi, V~ chuy6n cac san phfun dftu khi; Dich V\I cung lmg tau bi~n; Dich V\l ki~m dBm va giao nh~ v~ chuy~n
hang hoa; Quan Iy kinh do~ va khai thac cac tau chua d~u (FSO), tau c~ua va kha~ thac dftu ~FPSO); QU,anly,!6
chuc th\lC hi~n cac ho~t dQng trong linh V\lCCC1
khi hang hili; Oia cong, Hip rap, che ~o cac diu ki~n, thiet bi dau
khi; ChB ~o va I~p d~t cac lo~i b~ chua xangdftu, khi hoa long va cac lo~ duemg Bng dfu1d~u, dfu1khi; Sua chua
tau bi~n va cac cong trinh d§.ukhi bi6n; Dich V\lkhao sat dia v~t Iy, dia ch~t congtrinh, dich Vl,II~; khao sat ROV
ph\lc V\l cong tac tim kiBm, tham do, khai thac d§.ukhi va cac cong trinh cong nghi~p, dan d\lng; Bao duOng, sua
chua, dong m6i, hoan ciii cac phuong ti~n n6i; Xu~t nh~p khdu thiBt bi va v~t tu dftu khi; San xu~t, cung c~p v~t tu
thi8t bi dftu khi; Cung dp lao dQng chuyen nganh d~u khi; Dich V\l v~ hanh va bao dUOng cac cong trinh khai
thac d~u khi; Kinh doanh khach s~, nha cr,van phong lam vi~c va dich V\l sinh ho~t d~u khi; Kinh doanh cac san
phfun d~u khi; Dich V\l d.iliIy tau bi~n va moi gi6i hang hiii; Dich V\l thue tau, moi gi6i tau bi6n, lai d~t tau bi6n va
Clru hQ; Kinh doanh phan d~ va hoa ch~t ph\lc V\Inong nghi~p; Kinh doanh v~t tu, trang thi6t bi an toan phong
chay chua chay ph\lc V\Icho cong nghi~p dftu khi, cac nganh cong nghi~p khac va dan d\lllg.
.

Daob sacb cac dog

ty coo quan trQog dugc hQ"pohit:

f)ia chi

TY I~ 19i ich

(%)

Quyan
bi6u quy8t
(%)

Cong ty 1NHH 1 thanh vien Dich V\l
Khai thac D~u khi (PTSC Production
Services Co.,Ltd)

Lft1i6, toa nha Petro Vietnam, SB
8 Hoang Di~u, Phuemg 1, Thanh
phB Viing Tau

100

100

Cong ty 1NHH 1 thanh vien Dich V\l
Ca khi Hang hai (pTSC Mechanical &
Constfuction Co.,Ltd)

SB 31, D 30/4, PhuCmg 9, Thanh
phB Viing Tau

100

100

Cong ty 1NHH MQtthanh vien f)~i Iy

Tau bi~nPTSC (pTSC Shipping
Co.,Ltd)

1203 Trung tam Thuong m~i,
duemgNguy6n Thai HQc,
Thanh phBViing Tau

Ten cong ty

~

~

J:
C

100

2

100
..~
..~

Cong ty 1NHH mQt thanh vien Dich V\l
L~p d~t, V~ hanh va Bao dUOng Cong
trinh D~u khi bi€n PTSC (PaS Co.,
Ltd.)

PhOng 666, Tftng 6, Toa nha

Petro Vietnam,
sB 8 Hoang Di~u, Phuemg 1,
TP.Viing Tau

100

100

Cong ty 1NHH 1 thanh vien Dich V\l
D~u khi Quang Ngai (pTSC Quang
Ngai Company Limited)

Lo 4H DuemgTon f)uc Th~g,
TP. Quang Ngai

100

100

1


---

TONG CONG TY CO pHAN DJCH \TV KY THU~T DAu KHi
LAu 5 Toa nha Petro Vietnam Tower, s6 1-5 Le DuAn
.

Bao cao tai chinh hQ'P nhM
uv 3 nam 2009


Thanhoh6H6ChiMinh.CHXHCNVietNam
Cong ty TNHH 1 thilnh vien Dich V\l
DAu khi Da Nfutg(PT8C Da N ang
.Company Limited)

86 11, Duemg3/2, Q Hili Chau,
Da N~ng

100

100

Cong ty c6 phAn Cimg dich V\l dAukhi
Dinh Vii

KCN Dinh Vii - P. Dong Heii11Tp. Hili Phong

52

52

Danh sach cac cong ty lien doanh, lien k~t quan trQng dU"Q'Cphan anh trong bao cao tai chinh hQ'P nb§t theo
phu'O'Dgphilp v8n chii sO'hih1:

Cong ty

Dia di€m

TYI

. hAn sa hihJ

Cong ty LD R6ng Doi MV12
Cong ty CP V ill silnphArokhi Qu6ct8
Crmg ty CP Bao dUOngcae cong trinh
dau khi
Malaysia Vietnam Offshore Terminal
Limited
Vietnam Offshore Floating Terminal
(Ruby) Limited

Xing-ga-po
Vit Nam
Vit Nam

33,00%
34,77%
46,00%

33,00%
34,77%
46,00%

Malaysia

24,00%

24,00%

Malaysia


31,00%

31,00%

Danb sach cac cO'sO'kinh doanh dAng kiSm soat quan trQng dtrQ'Cphan anh trong Bao cao tai cbinh hQ'P nh§t
theo phtrO'Dg philp v8n chii sO'hih1:
.

Dia di€m

Cong ty

Ty I~
hAn sa hihJ

Vi~t Nam

HE>HTKD tau Ruby Princess

75%

75%

2. Ky k~ toan, do'D vi tiSn t~ s..r dy.ng trong k~ toan:

CO'sO'I~p bao cao tai chinh
Bao cao ~i chinh ~em theo dugc trinh bay,bfutg~6ng Vi~t Nam (VND), theo nguyen cic gia g6cva ph~ hqp v6i
cae Chum mlJc Ke toan Vi~t Nam, H~ thong Ke toan Vi~t Nam va cae quy dinh hi~n hilnh khac ve ke toan t~
Vi~tNam,


Ky k~ toaD
Niim tilichinh

cua T6ng Cong ty b~t dAu tir ngay 1 thang

1 va k8t thuc vao ngay 31 thang

12.

3. T6m tit cac chioh sach k~ toaD chii y~u:
U'6'c tinh k~ toan
Vi~c I~p Bao cao tai chinh tum thu theo cae chuk mlJc K8 toan Vi~t Nam, H~ th6ng K8 toan Vi~t Nam va cae
quy dinh hi~n hilnh khac v~ k8 toan W Vi~t Nam yeu cAu Ban Giam d6c phiLico nhftng uac tinh va gia dinh ilOh
huang d8n s6 li~u bao cao v~ cong ng, tai san va vi~c trinh bay cae khoan cong ng va tai san ti~m tang t:;tingay I~p
Bao cao tai chinh ciing nhu cae s6 li~u bao cao v~ doanh thu va chi phi trong su6t kY bao cao, K8t qua ho:;ttdQng
kinh doanh thlJCt8 co th€ khac vai cae uac dnh, gia dinh d~t ra.
TiSn mit va cac khoao tU"O'Dgdtro'Dg tiSn

2

-

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-- ----

- - --

TONG CONG TY CO PHAN DICH VV KY THUAT DAu KHi
L~u 5 Toa nha Petro Vietnam Tow~r, s6 1-5 Le DuAn .

--

----

Bao cao tai chinh hlfP nhit
uy 3 nam 2009

ThAnhph6H6 ChiMinh.CHXHCNVietNam

Ti€n m~t va cac khoan tuang duang ti€n m~t bao g6m ti€n m~t t~ quy, cac khoan ky cUQ'C,ky quy, cac khoan d~u
tu ngfm hip} ho~c cac khoan d~u tu c6 kha nang thanh khoan cao dS dang chuyBn d6i thanh ti€n va it c6 rili ro lien

quan d€n vi~c bi€n dQng gia trj chuy€n d6i cua cac khoan nay.

D" phong nQ'kh6 ooi
D\I'phong phai thu kh6 doi duqc trich I~p cho nhihlg khoan phai thu dii qua hip}thanh toan ill ba thang tra len,
ho~ccac khoan thu ma nguOinq kh6 c6 khii nang thanh toan do bi thanh Iy, pha san hay cac kh6 khan tuang t\l'.
Hang t6n kho
Hang t6n kho duqc xac djnh tren C(Jsa gia th~p han gifta gia g6c va gia trj thu~ c6 th€ th\l'chi~n duqc. Gia g6c
hang t6n kho bao g6m chi phi nguyen v~t li~u tr1!cti€p, chi phi lao dQngtr1!cti€p va chi phi san xu~t chung, n€u
c6, d€ c6 duqc hang t6n kho a dja di€m va trlp}gthai hi~n t~i. Gia g6c cua hang t6n kho duqc xac djnh theo
phuang phap binh quan gia quy€n. Gia trj thu~ c6 th€ th\lc hi~n duqc duqc xac dinh bfuIggia ban uac tinh trir
cac chi phi d€ hoan thanh ci1ngchi phi ti€p thi, ban hang va phan ph6i phat sinh.
Tai san cAoinh hihl hinh va khftu hao
Tai sanc6 dinh hftu hinh duqc trinh bay theo nguyen gia trir gia tri hao mon Iiiy k€.
Nguyen gia tai san c6 dinh hftu hinh bao g6m gia mua va toan bQ cac chi phi khac lien quan tf1!Cti€p d~n vi~c dua
tai san vaG trlp}g thai sfuI sang sir d\1Ilg.
Tai san c6 dinh hftu hlnh duqc kh~u hao theo phuang phap dUThOi gian kh!u hao C1,lth€ nhu sau:
(%)

Nha cira, v~t ki€n trUc
May mac, thi€t bi
Phuang ti~n v~ ill
Thi€t bi quan Iy & ill san khac

-

2 20
12,5 - 33.33
10 - 33,33
10-50

Chi phi xay d'!Dg cO'ban d(t dang
Cac tai san dang trong qua trinh xay d\lDg ph1,lcV1,Im1,lcdfch san xu!t, cho thue, quan tri ho~c cho b!t ky m\lC dich
nao khac duqc ghi nh~ theo gia g6c. Chi phi nay bao g6m chi phi dich V1,1
va chi phi liii vay c6 lien quan phil hqp
vai chinh sach k€ toan cua Cong ty. Vi~c tinh kh!u hao cua cac tai san nay duqc ap d\lng gi6ng nhu vai cac tai san
khac, b~t d~u ill khi tai san a VaGtrlp}g thai sfuI sang sir d1,lDg. .

., ~

".
.I:
~j
Z

Cac khoan chi phi tra truac dai hip} khac duqc phan b6 VaGBao cao K~t qua ho~t dQng kinh doanh, theo phuang
.

D§u tll vao cong ty con

Cong ty con la mQtcong ty ma Cong ty gift c6 ph~ chi ph6i (tir 51% tra leu) ding nhu quy€n ki€m soat tuang
(mg. Cac khoan d~utu VaGcong ty con duqc phan anh theo gia g6c tfen bang can d6i k~toan.
D§u tll vao cong ty lien k~t
Cong ty lien k€t phan anh mQtcong ty ma Cong ty c6 anh huang dang k€ nhung khong phai la cong ty con hay
cong ty lien doanh cua Cong ty. Ailh huang dang kBth€ hi~n a quy€n tham gia VaGvi~c dua ra cac quy€t dinh v€
chinh sach tai chinh va ho~t dQngcua ben nh~ d~u tu nhung khong c6 anh huang v€ m~t ki€m soat ho~c d6ng
ki€m soat nhihlg chinh sach nay. Cac khoan d~utu VaGcong ty Lienk€t duqc phan anh theo gia g6c tren bang can
d6i k~toan.

3

:

)).c

Cac khoan chi phi tra tru'eYcdai h~n:
Chi phi tra wac dai hip}bao g6m ti€n thued!t va cac khoan chi phi tra truac dai hip}khac.

phapdUthfuIgtheocac quydinhk~toanhi~nhanh.

~
.f)

-c:

;;;:


TONG CONG IT CO PHAN DICH \TVKY THU!T DAu KHi
LAu5 Toa nha PetroVietnam Tower, s6 1-5 L€ DuAn
Thanh Dh6H6 Chi Minh. CHXHCN Viet Nam

Bao cao tai chinh hQ'pnh§t
uv 3 nam 2009

Ghi nMn doanh thu
Doanh thu ban hang duQ'c ghi nh~ khi giao hang va chuy€n quySn sa hii'u cho nguOi mua, DoaOO thu duQ'c ghi
nh~ khi k€t qua giao dich duQ'cxac dinh mQt cach dang tin c~y va Cong ty co kha nang thu duQ'c cac lqi ich kinh
t€ tir giao dich nay,

Lai ti~n gin oU'Q'cghi nh~n tren 'cO'so' dAn tich, oO'Q'cX3Colnh tren sA dO' cac tai khoan ti~n gUi va Uii su§t ap
d1}.ng.
Lai tir cac khoan dAu tu duQ'c ghi nh~ khi Cong ty co quySn nh~ khoan lai.
Ngo\li t~
Cac nghi~p V\l phat sinh b~ng cac lo~ ngo~i t~ duQ'c chuy€n d6i theo ty gili t~i ngay phat sinh nghi~p V\l, Chenh
l~ch tYgia phat sinh tir cac nghi~p V\l nay duQ'ch~ch toan vao Bao cao K€t qua ho~t dQng kinh doanh,
S6 du cac tai san bkg tiSn va cong
chuy8n d6i theo t)1 gia t~ ngay nay,
vao bao cao kSt qua ho~t dQng kinh
dQ kS toan khong duQ'c dung d8 chia

nQ'pMi thu, phai'tra co g6c ngo~i t~ ~ ngay k€t thuc nien dQ ka toan duQ'c
Chenh l~ch tY gia phat sinh do danh gia l~i cac tai khoan nay dUQc h~ch toan
doanh. Uii chenh l~ch ty gia do danh gia I~i cac s6 du t~i ngay kat thuc nien
cho c6 dong.

Chi phi oi vay
Chi phi di vay lien quan tr1,1'ctiSp dSn vi~c mua, dAutu xay d\lIlg ho~c san xu~t nhih1g tai san cAn mQt thOi gian
tuang d6i dai d€ hoan thanh dua vao sir d\lng ho~c kinh doanh duQ'c cQng vao nguyen gia tili san cho dSn khi tai
san do duQ'c dua vao sir d\lng ho~c kinh doanh. Cac khoan thu OO~pphat sinh tir vi~c dAu tu t~ thOi cac khoan
vay duQ'cghi giam nguyen gia tai san co lien quan.
T~t cil cac chi phi lai vay khac duQ'c ghi oo~ vao Bao caoKSt quil ho~t dQng kinh doanh khi phatsinh.
Thu~
ThuS thu nh~p doanh nghi~p phan anh t6ng gia tri cua s6 thuS phai tra hi~n t~i va s6 thuS hoan l~i.
S6 thua hi~n ~i phai tra duQ'c tinh dl,l'atren thu nh~p chiu thuS trong nam. Thu OO~pchiu thu€ khac v6i lqi nhu~
thu&n duQ'ctrinh bay tren Bao cao KSt qua ho~t dQng kinh doanh vi thu nh~p chiu thuS khong bao garn cac khoan
thu nh~p hay chi phi tinh thua ho~c duQ'c kh~u tm trong cac nam khac va ngoai ra khong bao g6rn cac chi tieu
khong chiu thuS ho~c khong duQ'c kh~u trir, ThuS thu nh~p doanh nghi~p duQ'c tinh theo thu€ su~t co hi~u Il,l'ct~i
ngay kat thuc nien dQ kS toan la 25% tinh tren thu nh~p chiu thuS.
Vi~c xac dinh thuS thu nh~p cua T6ng Cong ty can cir vao cac quy dinh hi~n hanh v8 thuS. Tuy nhien, OOih1gquy

dinh nay thay d6i theo tirng thOi IcYva vi~c xac dinh sau cung vS thuS thu nh~p doanh nghi~p tuy thuQc vao kSt
qua ki8m tra cua CCJquan thuS co thfun quySn.
Thu€ thu nh~p hoan l~i duQ'c tinh tren cac khoan chenh l~ch gifta gia tri ghi s6 va CCJsa tinh thuS thu nh~p cua cac
khoan m\lc tai san ho~c cong nQ'tren Bang Can d6i k€ toan va duQ'c ghi nh~ theo phuCJng phap dva tren Bang
Can d6i kS toan. ThuS thu OO~phoan l~ phili tra phai duQ'c ghi nh~ cho t~t ca cac khoan chenh l~ch ~rn thai con
tai san thu€ thu nh~p hoan l~i chi dugc ghi nh~ khi ch~c chb co dil lQ'inhu~ tiOOthuS trong tuang lai d€ sir
d\lng cac khoan chenh l~ch t~ thOi duQ'c kh~u trir.
Thu€ thu nh~p hoan I~i duQ'c xac dinh theo thu€ su~t dl,l'tinh se ap d\lng cho nam tai san duQ'Cthuh6i hay nQ'phili
tra duQ'cthanh toan. ThuS thu nh~p hoan I~ duQ'c ghi nh~ lai, 16 trir trucrng hqp khoan thu€ do co lien quan d€n
cac khoan m\lc duQ'c ghi thbg vao v6n chu sa hftu. Trang trucrng hqp do, thuS thu nh~p hoan I~i cling duQ'c ghi

thkg vao v6n chUsa hii'u.

'

Tai san.thu€ thu nMp hoan l~i ~a nQ'thu€ thu nh~p hoan I~i phai tril d~Q'cbu tm khi T6ng Cong ty co quySn hQ'P,
phap de bu tm gifta tai santhue thu OO~phi~n hanh vo; thue thu nMp hi~n hanh phili nQp va khi cae tai san thue
thu nh~p hoan I~i va nQ'thu€ thu nMp hoan I~i phili tril lien quan tai thuS thu nh~p doanh nghi~p duge quiln Iy bCri
cimg mQt cO'quan thuS va T6ng Cong ty co dl,l'dinh thanh toan thuS thu nh~p hi~n hanh tren CCJsa thufut.

4

~
'f

~
4

~

~


-

--

-

TONG CONG TY CO PHAN DICH VV KY THU~T DAu KHi
L§.u 5 Toa nba Petro Vietnam Tow~r, s6 1-5 Le Du§n
Thanh ph5 HB Chi Minh. CHXHCN Viet Nam

-

-

Bao cao tai chinh hQ'Pnhit
uv 3 nam 2009

4. 'Cac s,! ki~n ho~c giao djch trQng y~u sau kY k~ toan giu-a nien di}.

,

Ngay13/10/2009, ~ toa nha Petro Vietnam Tower (05 - Le Du§n - Q.1 - TP HeM), T6ng Cong ty C6 phAn
Dich V\l Ky thu~t D§.u khi (pTSC) da:t6 chuc 1~kY HQ'Pd6ng mua tau dich V\l ARTS 8.080 BHP SK Jupiter v6i
nha cung c§p NamCheong Dockyard Snd. Bhd (Malaysia).DP2 vai Wng tri ghi hQ'PdBng mua tau h01120 tri~u
USD. flay la tau dich V\l da nang d\IQ'Cd6ng t\r nam 2007 va ban giao vao thang 07/2009, PTSC mua tren C(1sa
h,ra chQn tau thong qua hinh thuc chao hang c~ tranh theo thong 1~qu5c t~. D\f ki~n con tau se d\IQ'cban giao
cho PTSC vao cu5i thang 10/2009 ~ Singapore.'

.
Tau ARTS 8.080 BHP SK Jupiter la tau c6 cong sudt 1&0v&i h~ th5ng dinh vi dQng hQc DP-2 va azimuth v6i
leba nang CC1
dQng rdt cao, dap lIng d\IQ'cili cil cac ho~ dQng khai thac d§.u khi cua cac nha th§.u d§.ukhi.

5. Trinh bay doanh thu va k~t qua kinh doanh bi) phin ~heo linh v'!c kinh doanh ho~c khu V\I"Cdja ly d1}'8tren
cO'So' ph an chia cua bao cao bi} phin CAp d1}ng cho cong ty niem y~t).

Doanh thu va lqi nhu~ wac thu8 9 thang d§.unam 2009:
EM: Tri~u dBng

Cung (mg tau
bi~n

Chiti!u

Doanh thu
LQi00$

Cm cu C8.ng

Cakhf d6n~m6i
va.xliylap
c6ng trlnh bi~n

Khai thac, sua chUa,v~
hBnh.lap d?t va.bao ducmg
oong trinh bi~n

Dich V\l khac

TOngcQng

2;758.029

298.545

2.863.173

493.297

952.219

7.365.263

240.891

39.229

31.189

28.943

90.062

430.314

!b--K@toan tnrO'ng

.

.'

Nguy~n Xuan CU'O'ng

Ngay 23 thang 10. nam 2009
Thanh pM H6 Chi Minh

5

~.
. Ng.roi lip bi@u
H8 Thj Oanh