TONG CONG TY CO PHAN DICH VU TONG HGP DAU KHI

BAO CAO TAI CHINN RIENG GOA NIEN DO
CHO KY 6 THANG KET THUC NGAY 30 THANG 6 NAM 2014


TONG CONG TY CO PHAN DICH VU TONG HO'P DAU KHI

BAO CAO TAI CHiNH RIENG GIO'A NIEN DO
CHO KY 6 THANG KET THUC NGAY 30 THANG 6 NAM 2014
NOI DUNG

TRANG

ThOng tin ye doanh nghiep

1

Bao cao cua Ban Tong Giam clOc

2

Bao cao soat >cat dia kiem toan vien

3

Bang can idol ke toan rieng (M5u sO B Ola - DN)

4

Bao cao kat qua host clOng kinh doanh rieng (Mau sO B 02a - DN)

7

Bao cao Iu'u chuyen tien to rieng (M5u so B 03a - DN)

8

Thuyet minh bao cao tai chinh Nang gii:ra flier) do (Mau so B 09a - DN)

9


TONG GONG TY CO PHAN DICH VU TONG HO'P DAU KHI

THONG TIN VE DOANH NGHIBP

GiAy chOng nh4n
(fang ky doanh nghiep

Hei long Quail tri

S6 4103005338 do So, KO hoach va flau Tu' Thanh oho HO Chi Minh
cap In dau 29 thang 9 nam 2006 va Giay chivng nhan clang ky doanh
nghiep thay doi In thiv 15 ngay 21 thang 10 nam 2013.

Ong VO Xuan Lung
Ong PhUng Tuan Ha
Ong Pham Quang Huy
Ba Le Thi Chien
Ong VO Tien Ding

Ong Tran Minh Hoang

Chu tich
Thanh vien
Thanh vien
Thanh vien
Thanh vien
(BO nhiem ngay 16 thang 4 nam 2014)
Thanh vien
(Mien nhiem ngay 16 thang 4 nam 2014)

Ban Kiem soat

Ong Le Anh QuOc
Ong Nguyen Cao Ky
Ong Pham Thanh Tuan

Truang ban
Thanh vien
Thanh vien

Ban TOng Giam doe

Ong Phiing Tuan Ha
Ong VO Tien Duiceng
Ong Nguyen Xuan HUng
Ong Bill Anh Dung
Ba Pham Thi Wong Bier)
Ong Nguyen Thanh TC,


Tong Gam doe
Ph6 TOng Giam dOc
Ph6 Tong Giam dOc
Pho TOng Giam doe
Ph6 TOng Giam dOc
Pho TOng Gam dOc

Ong PhOng Tuan Ha

Tong Giam dOc

Ngtroi dai dien
theo phap luet

Try

chinh

Kiem toan vien

Lau 6, TOa nha Petro Viet Nam, SO 1-5 Le Duen, Phuifyng Ben Nghe,
Quan 1, TP Ho Chi Minh, Viet Nam

Cong ty TNHH PricewaterhouseCoopers (Viet Nam)

1


TONG CONG TY CO PHAN DICH VU TONG HO'P DAU KHI


TRACH NHIEM CUA BAN TONG GIAM DOC Bei
GIU'A NIEN DO

CAC BAO cAo TAP CHiNH RIENG

Ban Tong Giam dOc chiu trach nhiem 15p cac bao cao tai chinh rieng giCra nien dO cua TOng Cong ty CO
ph5n Dich vu TOng hop Dau khi ("TOng COng ty") the hien trung thcrc va hap ly tinh hinh tai chinh cua
C6ng ty tai ngay 30 thang 6 nam 2014 va ket qua hoat dOng kinh doanh va kru chuyen tien cua k9 sau
thang ket thUc vao ngay neu ten. Trong viec soan 15p cac bao cao tai chinh rieng giCra nien dO nay, Ban
TOng Gam dOc duiac yeu cau ph5i:
•
•
•

chon
cac chinh sach Ice toan phi:1 hap va ap dung mot cach nhe't quan;
thu'c hien cac xet (Joan va vgc tinh mot each hap ly va th5n trong; va
soan 15p cac bao cao tai chinh rieng giCra nien do ten ca so' dan vi hoat dOng lien tuc
thich hop de cho la TOng C6ng ty se tiep tuc hoat dOng.

khi khOng

Ban TOng Gam dOc dm Tong Cong ty chiu trach nhiem bao dAm rang cac s6 sach ke toan dOng den da
&vac thietl5p va duy tri de the hien tinh hinh tai chinh cua TOng COng ty vai dO chinh xac hap ly tai moi
thai diem va de lam co, s& soan 15p cac bao cao tai chinh rieng giCra nien dO tu5n th0 theo the dO ke
toan du,gc trinh bay & Thuyet minh s6 2 cua cac bao cao tai chinh rieng giCra nien (50. Ban TOng Giam
dOc cua C6ng ty cOng chiu trach nhiem dOi v&i viec bao ve cac tai ski cua TOng C6ng ty va thuic hien
cac bien phap haply de phOng ngira va phat hien cac gian 15n va cac sai sot khac.
PHE CHUAN CAC BAO CAO TAI CHINH RIENG GIU'A NIEN DO
Theo day, chi:mg tOi phe chuk cac bao cao tai chinh rieng giCra nien 1116 dinh kern

trang 4 den trang
38. Cac bao cao tai chinh rieng giCra nien dO nay ph5n anh trung thvc va hop ly tinh hinh tai chinh cua
TOng C6ng ty tai ngay 30 thang 6 nam 2014, cOng nhu' ket qua hoat dOng kinh doanh va lu'u chuyen tien
tle,cua ky sau thang ket thUc cur-1g ngay neu tren phO hap vai cac Chun mgrc Ke toan Viet Nam, Che dO
Ke toan Doanh nghiep Viet Nam va cac quy dinh phap ly co lien quan den viec 15p va trinh bay bao cao
tai chinh rieng giCra nien do tai nu'ag CHXHCN Viet Nam.
T

at Ban Tong Gam Ilk
00452

Phung Tuk Ha
Tong Giam doc
TP. HO Chi Minh, nu,gc CHXHCN Viet Nam
Ngay 13 thang 8 nam 2014

2


111.

pwc

BAO CAO KET QUA CONG TAC SOAT XET CAC BAO cAo TAI CHINH RIENG GIU'A NIEN DO GU'I
CAC CO BONG VA HOI BONG QUAN TR! GOA TONG CONG TY CO PHAN DICH VU TONG HO'P
DAU KHI
Chung tOi da thu,c hien con? tac scat xet cac bao cao tai chinh rieng giCra nien dO kern theo cua T6ng
C6ng ty CO phan Dich vu Tong hap DAu khi ("TOng COng ty") duvc lap ngay 30 thang 6 nam 2014 va
duvc Ban Tong Giam doc cua TOng C6ng typhe duyet vao ngay 13 thang 8 nam 2014. Cac bao cao tai
chinh giCra nien c10 nay bao 96m bang can doi ke toan tai ngay 30 thang 6 nam 2014, ket qua hoat dOng

kinh doanh va
chuyen trail to cho kjr 6 thang ket thuc vao ngay n'eu tren cung cac thuyet minh ,bao
cao tai chinh bao gOm cac chinh sach ke toan chu yeu trang 4 den trang 38. Ban T6ng Giam d6c cua
Tong C6ng ty chiu trach nhiem scan lap va trinh bay hop ly cac bao cao tai chinh rieng giCra nien cTO nay
theo ChuAnrnkrc Ke Wan Viet Nam, Che dO Ke toan Doanh nghiep Viet Nam va cac quy Binh phap ly co
lien quan den viec lap va trinh bay bao cao tai chinh tai nu,OP CHXHCN Viet Nam. Trach nhiern cua
chCing tOi la diva ra ket luan ye cac bao cao tai chinh rieng giCra nien c16 nay can cu., vao viec scat xet cua
chung tOi.
Pham vi soat xet
ChOng toi da thifc hiOn cOng tac soat xet theo ChuAn mkrc Kiem toan Viet Nam so 910 —
tat scat
xet bao cao tai chinh. Chuan myc nay yOu cAu cong tac scat xet phai duvc lap Ice hoach COng
va thkrc hien de
co su, dam bao vira ph& rang bao cao tai chinh rieng girpa nien dO khOng china dung nhirng sai sot tong
yeu. C6ng tac scat xet bao gom ch0 yeu la viec trao doi vai nhan
cua cong ty va ap dung nhang thu
tic phan tich ten nhlyng thong tin tai chinh; cOng tac nay cung cap mot min ciO dam bao thap hurl cong
tac kiem toan. ChUng tOi khong thu,c hien cong viec kiem toan nen cung khOng diva ra y kien kiem toan.
Kot luan
Then co' sa cOng tac scat xet cua chUng t6i, xet ten cac khia canh trong yeu, chUng tOi khOng thay CO
van de nao clang It.ru y de chung tOi cho rang cac bao cao tai chinh hang giCra nien do kern theo day la
khOng duvc scan lap phi.' hop vai ChuAn mcrc KO toan Viet Nam, Che clO KO toan Doanh nghiep Viet
Nam va cac quy Binh phap ly cO lien quan den viec lap va trinh bay bao cao tai chinh tai mytec CHXHCN
Viet Nam.
Cac van de khac
Cac bao cao tai chinh cua Tong COng ty cho nam tai chinh ket thuc tai ngay 31 thang 12 nam 2013 duvc
kiem toan bai mot dun vi kiem toan khac ma bao cao kiem toan cua ho de ngay 10 thang 3 nam 2014 diva
p WW1 toan phAn.
ricewa , erhouseCoopers Viet Nam
31

II

rs
SO Giay CN BKHN kiem toan: 0561-2013-006-1
SO hieu bao cao scat xet: HCM4305
TP. HO Chi Minh, ngay 13 thang 8 nam 2014

D: Quang Huy
A CN DKHN kiem toan: 1895-2013-006-1
i—y

s6

Nhu' da neu trong thuyet minh 2.1 cua cac bao cao tai chinh giCra nien d8, cac bao cao tai chinh giCra
nien dO kern theo khOng nharn MUG Bich phan anh tinh hinh tai chinh, bao cao thay dOi von chu so
, hiru,
kat qua hoat Ong kinh doanh va chuyen tier' to theo cac nguyen tac va th6ng le ke toan da cluvc
thCra nhan a cac nuVc va cac the the khac ngpai nu,gc CHXHCN Viet Nam, va han nCra, cung khOng
clanh cho nhang ngirgi six dung nao khOng brat cac nguyen tac, cac thtl tic va cac th6ng le ke Wan
Viet Nam.
3
COng ty TNHH PricewaterhouseCoopers Viet Nam, au 4, Saigon Tower, 29 Le Du an, Quen 1, TP. HO Chi Minh,
Viet Nam
DT: +84 (8)38230796, Fax:+84 (8) 38251947, www.pwc.com/vn


TONG CONG TY CO PHAN DICH VU TONG HOP DAU KHI
Mau so B 01a - DN

BANG CAN DOI KE TOAN


Ma

s6

TAI SAN

100

TAI SAN NGAN HAN

110

Tien va cac khoan twang du'o'ng tran

111
112

Cac khoan tuang &rang ten

120

Cac khoan dau tu, tai chinh ngin han
Deu tty nge'n han
Dv ph6ng giarn gia Tau tu' nga'n han

130

4(a)
4(b)


Cac khoan phai thu ngan han
Phai thu khach hang
Tra truac cho nguai ban
Phai thu nOi bo ng6n han
Cac khoan phai thu khac

140

Hang ton kho

141

Hang ton kho

150
151
152
154
158

3

Tien

121
129

131
132

133
135

Thuy6t
minh

5
6
29

7

Tai san ngin han khac
Chi phi tra truac ng6n han
Thue GTGT cluvc khau trir
Thue va cac khoan khac phai thu nha nuac
Tai san nga'n han khac

Tai ngay
30.6.2014
VND

Tai ngay
31.12.2013
VND

1.193.627.573.756

1.353.482.419.575


611.932.151.728

917.258.358.210

238.406.168.983
373.525.982.745

230.712.372.526
686.545.985.684

18.376.791.095

18.376.791.095

49.900.000.000
(31.523.208.905)

49.900.000.000
(31.523.208.905)

361.262.055.025

281.256.162.401

100.059.170.259
77.259.690.878
179.202.274.602
4.740.919.286

60.646.839.251

2.295.552.455
203.941.214.030
14.372.556.665

123.960.799.009

71.446.664.725

123.960.799.009

71.446.664.725

78.095.776.899

65.144.443.144

143.612.953
77.024.753.077
71.200.711
856.210.158

617.966.563
63.317.971.870
71.200.711
1.137.304.000

Cac thuyet minh tir trang 9 den trang 38 la mot phan cat., thanh cac bac cao tai chinh rieng giCra nien c16 nay.
4



TONG CONG TY CO PHAN DICH Vt) TONG HOP DAU KHI
Mau s6 B 01a - DN

BANG CAN DOI KE TOAN
(tigp theo)

Ma
so

TAI SAN (ti6p theo)

200

TAI SAN DAI HAN

220

Tai san co dinh

ThuyOt
minh

Tai ngay
30.6.2014
VND

Tai ngay
31.12.2013
VND


683.833.389.201

713.610.672.594

131.917.858.440

130.451.528.045

221
222
223

Tai san có Binh hixu hinh
Nguyen gia
Gia tri hao mon lay ke

8(a)

30.576.585.571
71.882.336.498
(41.305.750.927)

29.228.243.358
70.319.969.696
(41.091.726.338)

227
228
229


Tai san co dinh v6 hinh

8(b)

100.112.600.381
100.491.657.381

100.112.600.381
100.491.657.381
(379.057.000)

230

Chi phi xey cityng co' ban da dang

250

Cac khoan dau tu' tai chinh dai han

251
252
258

260
261
268

270

Nguyen gia

GO tri hao man Iay ke

(379.057.000)

Dau tu' vao Gong ty con
Dau tu' vao cong ty lien ket
Dau tu' dai han khac

1.228.672.488

1.110.684.306

438.707.420.573

420.009.420.573

9(a)

422.347.463.324

9(b)

14.359.957.249
2.000.000.000

403.649.463.324
14.359.957.249
2.000.000.000

Tai san dai han khac

Chi phi tra tru,ac dai han
Tai san dal han khac

10

TONG TAI SAN

113.208.110.188

163.149.723.976

112.183.110.188
1.025.000.000

162.129.723.976
1.020.000.000

1.877.460.962.957

2.067.093.092.169

Cac thuyet minh tip trang 9 den trang 38 la mot phhn cAu thanh cac bao cao tai chinh rieng giOpa nien d6 nay.
5


TONG CONG TY CO PHAN DICH VU TONG HO'13 DAU KHI
B 01a - DN

Mau


BANG CAN DOI KE TOAN
(ti6p theo)

Ma
s6

NGUON VON

300

NO PHAI TRA

310

Na ngSn han

311
312
313
314
315
316
317
319
323

330
333

Vay ngen han

Phai tra ngiyai ban
Ngvai mua tra tien truac
Thue va cac khoan phai nop Nha nut'c
Phai tra nguai lao Ong
Chi phi phai tra
Ph& tra nOi bO
Cac khoan phai tra khac
Quy" khen thm:Yng va phOc lai

410

V6n chi!

440

13
14
29
15

Phai tra dai han khac

VON CHU se' Feu

411
412
417
418
420


11
12

No, (Jai han

400

Ti
e ngay
30.6.2014
VND

Ti
e ngay
31.12.2013
VND

707.183.539.657

875.960.863.241

Thuye't
minh

699.949.156.088

868.726.479.672

385.679.287.735
83.607.385.368

7.307.918.703
5.710.603.035
4.208.681.649
2.800.000.000
144.235.918.802
14.312.669.881
52.086.690.915

457.218.328.295
150.931.814.859
5.941.426.329
2.574.516.578
13.608.742.041
435.308.168
140.598.940.293
37.523.944.859
59.893.458.250

7.234.383.569

7.234.383.569

7.234.383.569

7.234.383.569

1.170.277.423.300 1.191.132.228.928

hipu
Von co phan

Thang du' von co phan
Quy" deu tu' phat trien
Qu'y
phong tai chinh
Lai nhuan sau thue chua phan ph&

1.170.277.423.300 1.191.132.228.928
16, 17
17
17
17
17

TONG NGUON VON

698.420.000.000
133.918.052.614
100.216.153.620
50.672.027.627
187.051.189.439

698.420.000.000
133.918.052.614
100.216.153.620
50.672.027.627
207.905.995.067

1.877.460.962.957 2.067.093.092.169

CAC CHI TIEU NGOAI BANG CAN DOI KE TOAN

Khoan mvc tien va cac khoan tuang &rang tien tai ngay 30 thang 6 nam
3.635.624 do la My" (tai ngay 31 thang 12 narn 2013: 5.069.161 clO la

45,2

ao gom so ngoai

to

TONG CONG TY
o CO PHAN
DICH VU
TONG HOP
DAU KHI
I 7-e HOC

Ha Van Phirceng
Nguti lap

Dao Van Dal
Ke toan twang

PhOng Tuan Ha
-Ring Giam clOc

Ngay 13 thang 8 narn 2014

Cac thuyet minh tix trang 9 den trang 38 la mot phan ceu thanh cac bao cao tai chinh rieng giO'a flier) cTO nay.
6



TONG CONG TY CO PHAN DICH VU TONG HOP DAU KHI

wriu so B 02a - DN
KET QUA HOAT DOG KINH DOANH
K9 6 thang kdt thOc ngay
Ma

Thuydt

so

minh

01
02

Doanh thu ban hang va cung cap dich vy

20

30.6.2013

VND

VND

890.750.430.109

865.139.490.271


Cac khaki Om trip doanh thu

(90 909.091)

10

Doanh thu thu'an vd ban hang va cung cap dich vy

11

Gia von hang ban

20

Lai nhudn gdp vd ban hang va cung cap dich vy

21

30.6.2014

21

890.750.430.109

865.048.581.180

(802.712.775.194)

(810.618.268.917)


88.037.654.915

54.430.312.263

Doanh thu hoat dOng tai chinh

22

31.908.831.979

38.970.525.992

22

Chi phi tai chinh

23

(13.920.005.826)

(7.023.890.006)

23

- Trong clO: Chi phi 15i vay

(8.949.292.368)

(5.709.646.131)


24

Chi phi ban hang

24

(51.196.831.729)

(22.358.866.212)

25

Chi phi quan 19 doanh nghiep

25

(20.180.415.199)

(20.776.713.692)

34.649.234.140

43.241.368.345

1.629.716.342

755.597.112

30


Lai nhudn tip hoat ddng kinh doanh

31

Thu nhap khac

32
40

Lai nhudn/(16) khac

50

Tcing lai nhudn kd toan trudvc thud

51

Chi phi thud TNDN hidn hanh

60

Lai nhudn sau thud TNDN

70

Lai ca ban Wen co phidu

Chi phi khac


Ha Van Phuceng
Nguti lap

26

18

Da° Van Dai
Ke toan tru&ng

(702.296.652)

(932.940.016)

927.419.690

(177.342.904)

35.576.653.830

43.064.025.441

(7.602.863.843)

(8.749.441.680)

27.973.789.987

34.314.583.761


401

491

Phung Tuan Ha
Tong Giarn ciao
Ngay 13 thang 8 nam 2014

Cac thuyet minh tip trang 9 den trang 38 la mot phan c6u thanh cac bao cao tai chinh Nang giCr' a nien dO nay.
7


TONG CONG TY CO PHAN DICH VU TONG HOP DAU KHI
MAu s6 B 03a - DN
BAO CAO LU'U CHUYEN TIEN TE
(Theo phu'o'ng phap gian tido)
Ky 6 thong kat thlic ngay

Ma
s6
01
02

04
05
06

08
09
10

11
12
13
14
15
16

20

Thuyat
minh
LU'U CHUYEN TIEN TO' HOAT DONG KINH DOANH
Loi n‘huan trirerc thud
Dieu chinh cho cac khoan:
Khau hao tai san co dinh
LO chenh loch ty gia chin thkrc hien
Lai tir hoat dOng dau to
Chi phi lai vay

30.6.2014
VND

30.6.2013
VND

35.576.653.830

43.064.025.441

1.886.342.878

2.192.274.484
1.359.333.842
613.665.806
(29.076.448.677) (37.514.615.944)
8.949.292.368
5.709.646.131

Loinhuan tir hog d6ng kinh doanh &vivo nhiiing thay
doi von kru Ong

18.695.174.241

(Tang)/giamcac khoan phai thu
Tang hang kin kho
Gam cac khoan phai tra
Gam cac chi phi tra tuft
Tien,lai vay da tra
Thue thu nhap doanh nghiOp da Op
Thu khac tir hoat clOng kinh doanh
Chi khac tt:v hoat d'Ong kinh doanh

14.064.995.918

(30.267.747.095) 50.303.036.532
(52.514.134.284) (27.841.083.630)
(106.849.869.052) (36.637.097.121)
2.219.379.798
4.167.129.743
(2.854.790.816)
(3.666.000.100)

(5.244.518.371)
(6.588.800.000)
276.093.842
(4.306.383.051)

(176.540.411.737) (10.504.201.709)

Lu'u chuyk ban thuan tir Float d6ng kinh doanh
LU'U CHUYEN TIEN TO' HOAT DONG DAU TU'

21
22
25
26
27

a

Chi
mua sam, xay dung TSCD
Thu tir thanh ly, nht.pcing ban TSCD
Chi dau to goo von vao don vi khac
Thu hOi dau tu' Op von vao don vi khac
Thu !Ai cho vay, co,tirc va log nhuan dirge chia

(2.846.551.818)
(284.280.058)
1.507.240.000
(16.757.312.301) (17.200.000.000)
28.378.957.704

10.970.101.050
20.332.372.180

(7.126.523.069) 31.227.049.826

30 Lim chuyk den thuan tir hoat d6ng dau tu'
LU'U CHUYEN TIEN TO' HOAT DONG TAI CHINH
31
33
34
36

40

Thu NJ, ban co phieu guy
Vay nhan dtv,o'c
Chi tra rice gOc vay
CO tirc da tra cho co Tong

14.709.718.303
820.537.259.968 419.446.209.717
(893.613.507.636) (272.131.299.605)
(48.889.400.000) (69.303.987.945)

(121.965.647.668) 92.720.640.470

Lu'u chuyk thuan tip hoat Ong tai chinh

(305.632.582.474) 113.443.488.587


50 Lu'u chuyk tin thuk trong ky
60 Tik va tu'o'ng du'o'ng tin du ky
61

3

917.258.358.210 368.738.035.739
306.375.992

Anh hu&ng dm thay dOi tY gia guy dOi

70 Tik va tu'ong &rang tik cuoi kk

3

611.932.151.728 482.181.524.326

Cac giao dich trong you khong sip dung tien mat trong ky 6 thong ke't thilc ngay 30 thong 6 nom 2014
bao gam:
-

Khoan giam trip chi phi tra trt.r&c dai han tip Ta. doan Dau khi ViOt N
(Thuy6t minh 10).

Ha Van Phlyung
NgLrZyi lap

Dao Van Oai
KO toan tru*ng


0

1-4§‘ '" .600 clong
TONG CONG TY 0 \
CO PHAN
DICH VU
TONG HOP
G, DAU Kill
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111

Phimg Tuan Ha
Tong Giam doc
Ngay 13 thong 8 nom 2014

Cac thuyet minh tip trang 9 den trang 38 la mot phan ceu thanh cac bao coo tai chinh rieng giCra nien clO nay.
8


TONG CONG TY CO PHAN DICH VU TONG HO'P DAU KHi
M5u s6 B 09a - DN
THUYET MINH BAO CAO TAI CHINH RIENG GICYA NIEN DO
CHO Kif 6 THANG KET THUC NGAY 30 THANG 6 NAM 2014
1

DAC DIEM HOAT DONG CUA TONG CONG TY
TOng COng ty CO phan Dich vu Tong hop Dau khi ("Tong Cong ty") duvc thanh lap tai nu,O,c
CHXHCN Viet Nam then Giay cht:rng, nhan clang k9 kinh doanh so 4103005338 do So' Ke hoach
va Dau tu' Thanh phO Ho Chi Minh cap ngay 29 thang 9 nam 2006 va giay chi:mg nhan clang k9

kinh doanh dieu chinh Ian 15 so 0300452060 ngay 21 thang 10 nam 2013. Tong COng ty chrqc
chuyen dOi tip Cong ty Dich vu Du, lich Dau khi, mot tong ty Nha mr6c thanh vien cua Tap loan
Dau khi QuOc gia Viet Nam (goi tat la "Petro Viet Nam").
Hoat Ong chinh cua Tong COng ty bao
mua ban thiet bi vien thong; dai ly du lich; the
bien, mua ban nu,drc sinh hoot; san xuat con thkrc pham, con cong nghiep, con nhien lieu; kinh
doanh chiet nap khi h6a long (khOng hoat Ong tai tru so'); cho thue kho bia, nha xithng, mat
bang, van phOng; kinh doanh nha O,, van phong dai dien, kinh doanh bat (Ring
mua ban
thcrc pham, nhu yeu pham, hai san; the bien nOng san, lu'o'ng thy'c (khOng san xuat the bien
thcrc pham tuai song tai try sO,); mua ban may m6c thiet bi nganh cong nghiep, vat tax, trong thiet
bi van phong, thiet bi nghe nhin, may nnoc, thiet bi phuc vu ve sinh cong nghiep; linh kien sir
dung cho vo binh khi; ban buOn may thiet bi dien, vat lieu dien, may phat dien, Ong
dien, day
dien va thiet bi khac clCing trong mach then; dich vu vui cho'i giai tri (trO, karaoke, to chCrc danh
bac); xay Ong nha cac !cal; kinh doanh xang dau, dieu hanh tour du lich; hopt clOng xuet khu
lao dOng, cung t:rng lao Ong; dich vu lien quan den quang ba va to cht:Pc tour du lich; sari xuat
thCrc an gia suc (khong hoat Ong tai try so); ve sinh khu nha va cac cong trinh; quan 19 bat Ong
san; cho thue phu'o'ng tien van tai; mua ban nOng san; mua ban luo'ng thy,c; ban buon may vi
tinh; thiet bi ngoai vi va phan mem; ban bu6n phan dam, h6a chat dOng trong cong nghiep (trO,
thy6c bao ye thcrc vat, hoa chat clOc hai manh); mua ban nhien lieu sinh hoc, khi CO2, NH3
(khong hoat Ong tai try sot ban buon nhy'a tOng hap, chat deo dang nguyen sinh, h6a chat
cong nghiep,,
sqi det; mua ban phu'o'ng tien van tai,‘xe chuyen dung; dai 19 mua ban hang
khi WO, gia cong binh khi, tai the phe thai, xi ma dien tai try sep); ban buOn
hoa; san xuat
o v
may mac, thiet bi va phu tOng may nong nghiep; duy tu, sira china, gia cong co, khi — then —
nuo'c va ch6ng an mon kim loai (trip gia cong co, khi, tai the phe thai, xi ma dien tai try sO,); dao
tao nghe; san xuat nhien lieu sinh hoc, khi CO2, NH3 (khOng hoat Ong tai try se)); dai ly ye may

bay, tau hoa; dich vu dai ly tau bien; dich vu dai ly van tai du,Ong bien; dai ly lam thil tuc hai
quan; dai 19 van tai hang hoa, ke ca dich vu lien quan den hau can; dich vu kiem dem, giao nhan
hang h6a xuat nhap khau; dich vu m6 gi61 hang hal; van tai (la phu'o'ng thin quOc te; sari xuat
bao bi tip plastic (tru, tai the phe thai); kinh doanh khach san; the bien hal san (kh6ng san xuat
the bien thcrc pham tiro' song, gay 6 nhiem mOi tru,Ong tai tru sO); van tai hang h6a ven bien va
vien du'o'ng; van tai hang hoa bang du'&ng IX); lap dat cac cong trinh dat.'
r khi (trip gia cong co'
khi, tai the phe thai, xi ma dien tai tru so'); siva chU'a may m6c, thiet bi; ban 10 may vi tinh, thiet
bi ngopi vi, phan mem va thiet bi vien th6ng trong cac cO'a hang chuyen doanh; ban 10 radio,
cassette, tivi, loa, thiet bi am thanh nOi, may nghe nhac, Ilk video, dau (Pa CD, DVD.
Tai ngay 30 thang 6 nam 2014, TOng Cong ty c6 97 nhan vien (tai ngay 31 thang 12 nam 2013:
99 nhan vien).

9


TONG CONG TY CO PHAN DlCH VI) TONG HOP DAU KHi
Miu so B 09 — DN
2

CHUAN Antic VA cHE DO KE TOAN AP DUNG

2.1

Co, so' cua viec soar' Iap cac bao cao tai chinh Hong giiva nien do
Cac bao cao tai chinh rieng giCra nien dO de" du'ac scan lap theo cac Chun mu,c Ke toan Viet
Nam, Cho dO Ke toan Doanh nghiep Viet Nam va cac quy dinh phap l9 co lien quan den viec lap
va trinh bay bao cao tai chinh tai Viet Nam. Bac, cao tai chinh rieng giCra nien dO argc scan lap
theo nguyen tec gia goo.
Bac cao tai chinh rieng giCra nien d6 cua Tong COng ty du,o'c lap tren ca sa tong hop bao cao tai

chinh cua TOng COng ty va cac chi nhanh hach toan phy thuOc. Cac nghiep vu va so du' nOi b6
giCra T6ng Cong ty va cac chi nhanh dVac loci trip khi trinh bay bao cao tai chinh rieng giCra nien
dO.
Nguai sir dung cac bao cao tai chinh rieng giCra nien dO cua TOng C6ng ty nen doc cac bao cao
tai chinh rieng giCra nien (10 nay ket hop vai cac bao cao tai chinh hgp nhat giCra nien dO cua
Tong C6ng ty va cac c6ng ty con cho kjr 6 thang kat thCic ngay 30 thang 6 nam 2014 de co du
thOng tin ye tinh hinh tai chinh, ket qua host dOng va nhipng thay dOi ye tinh hinh tai chinh cua
ca Tong COng ty.
Cac bao cao tai chinh rieng giCra nien dO kern theo kh6ng nham phan anh tinh hinh tai chinh, ket
qua host dOng kinh doanh va tinh hinh
chuyen tien to theo cac nguyen tac va th6ng 10 ke
toan duac chap nhan chung tai cac nvac khac ngoai Viet Nam.

2.2

Nam tai chinh
Nam tai chinh cua Tong Cong ty bet deu tip ngay 1 thang 1 den ngay 31 thang 12.
Cac bao cao tai chinh rieng giCra nien d6 nay duac lap cho kjr tip ngay 1 thang 1 nam 2014 den
ngay 30 thang 6 nam 2014.

2.3

Dom vi Wen to sip clung trong k6 toan
Dan vi tien to sir dung trong ke toan va &vac trinh bay ten bao cao tai chinh Nang giCra nien d6
la dOng Viet Nam (VNE)).
Cac nghiep vu phat sinh bang ngoai to du,ac quy dOi theo t9 gia Alp dung tai ngay phat sinh
nghiep vu. Chenh lech ty gia phat sinh tip cac nghiep vu nay duac ghi nhan la thu nhap hoac chi
phi trong bao cao ket qua host dOng kinh doanh.
Tai san va ng phai tra bang tien co goo ngopi to tai ngay cua bang can dOi ke toan duvc qui dOi
theo t9 gib ap dung tai ngay bang can doi ke toan. Chenh tech t9 gia phat sinh tir viec qui dOi

nay du,gc ghi nhan la thu nhap hoac chi phi trong bao cao ket qua host Ong kinh doanh.

2.4

He th6ng va hinh thin sO k6 toan ap clung
TOng C6ng ty sir dung hinh thCrc nhat

2.5

chung de ghi sO cac nghiep vu kinh to phat sinh.

U'o,c tinh k6 toan
Viec lap bao cao tai chinh tuan th0 theo cac Chuen mu,c Ke toan Viet Nam, HO thong KO toan
Viet Nam va cac quy dinh hien hanh khac c6 lien quan tai Viet Nam yeu cAu Ban Tong Giam doc
phai c6 nhO'ng vac tinh va gia dinh anh hvang den sO lieu ve cOng no', tai san va viec trinh bay
cac khoan cong na va tai san tiem tang tai ngay ket thOc nien dO ke toan COng nhu' cac so lieu
ve doanh thu va chi phi trong suOt nam tai chinh. Mac du cac Lriac tinh ke toan cluvc lap bang tat
ca su' hieu biet cua Ban Tong Giam Too, so thu,c to phat sinh CO the khac vai cac vac tinh, gia
dinh dat ra.

10

OF


TONG CONG TY CO PHAN ()ICH VU TONG HOP DAU KHI
Miu so' B 09 — DN
2

CHUAN MIX VA CHE DO Ke TOAN AP DUNG (tiep theo)


2.6

Cong cu tai chinh

(a)

Ghi nhan ban deu
(i)

Tai san tai chinh
Tai ngay ghi nhan ban deu, tai san tai chinh duvc ghi nhan theo gia goo cong cac chi
phi giao dich CO lien quan trkpc tiep den viec mua sam tai san tai chinh db. Tai san tai
chinh cua Tong COng ty bao gom tien va cac khoan tuvng &pang tier), cac khoan phai
thu khach hang, cac khoan phai thu khac, cac khoan k9 quy, k9 cu,gc va deu tu' tai chinh
dai han khac.

(ii)

C6ng ng tai chinh
Tai ngay ghi nhan ban deu, cong ng tai chinh duvc ghi nhan theo gia goo trip di cac chi
phi giao dich co lien quan tnyc tiep den viec phat hanh cong ng tai chinh (16 COng ng tai
chinh cita TOng Cong ty bao gam cac khoan vay, cac khoan phai trey ngu'ai ban, cac
khoan phai trey khac va chi phi phai trey.

(b)

Danh gia lai sau len ghi nhan ban Tau
Hien WI, chu'a co quy dinh ye danh gia lai cong cu tai chinh sau ghi nhan ban deu.


2.7

Ti6n va cac khoan twang du'o'ng Wen
Tien va cac khoan tying &rang tien bao gom tien mat tai quy, tien girl ngan hang, tien clang
chuyen, tien girl khOngs k9 han va cac khoan deu tu' ngan han khac co thai han dao han ban deu
kh6ng qua ba thang.Tien va cac khoan tut:mg &pang tien co kha nang thanh khoan cao, d6
dang chuyen do' thanh tien va it rt:ii ro lien quan den viec bien d6ng gia tri.

2.8

Dip phOng no, phai thu khO doi
Du ph6ng phai thu khO doi duct trich lap cho nhU'ng khoan phai thu da qua han thanh toan tip
sau thang trey len, hoec cac khoan phai thu ma ngu,61 ng kh6 co kha nang thanh toan do bi thanh
19, pha san hay cac khO khan twang tty.

2.9

Hang ton kho
Hang ton kho duvc xac dinh tren co' so' gia thap ham gi&a gia g6c va gia tri thuen CO the thu,c
hien duvc. Gia goo hang ton kho bao gom chi phi nguyen vat lieu tru,c tiep, chi phi lao d6ng trtyc
tiep va chi phi san xuat chung, neu co, de co du,gc hang ton kho ey dia diem va trang thai hien
tai. Gia goo cCia hang ton kho cluvc xac dinh theo phtiang chap thu,c to dich danh. Gia tri thuen
CO the thtyc hien cluvc &vac xac dinh bang gia ban u,d'c tinh trip cac chi phi u,gc tinh de hoan
thanh san chain cong chi phi tiep thi, ban hang va phan ph& phat sinh.
Diy phong giam gia hang ton kho cCia TOng cong ty duvc trich lap theo cac quy dinh ke Wan hien
hanh. Theo do, Tong C6ng ty duvc phep trich lap dkr phong giam gia hang tOn kho 16i th6i,
hang, kern phem chat va trong tru6ng hgp gia goo caa hang tOn kho cao han gia tri thuen co the
thtic hien duvc tai ngay ket thCic nien d6 ke toan.

11



TONG CONG TY CO PHAN DICH VU TONG HO'P DAU KHI
Mau so B 09 — DN
2

CHUAN MIX VA CHE DO KE TOAN AP DUNG (tiep theo)

2.10 Dau tu, tai chinh ngin han
Cac khan dau tai chinh ng6n han la nhO'ng khan dau tu' co theri han dao ban it Ilan 12
thang ke tir ngay lap bang can doll ke tan.
2.11

Dau tu' tai chinh dai han
Cac khan dau tu' tai chinh dai han bao gam dau tu' vao cong ty con, cong ty lien kat va dau tu'
dai han khac. Khan du tu' vao cong ty con, cong ty lien ket va dau tu' dai han khac duvc phan
anh theo phuung phap gia g6c triY di du' ph6ng giam gia dau tu' (neu co).

(a)

°au vao cOng ty con
Cac khan dau vao cac cong ty con la cac khan dau tu' vao cac dun vi do Tong C6ng ty
kiem sat. Su' kiem sat ton tai khi Tong COng ty co kha nang chi phoi cac chinh sach tai chinh
va hoat ciOng cua mot dun vi de thu du' c cac 191 fch tir host dicing nay.
COng ty con la mot cong ty ma TOng COng ty:
•
•
•
•


giCr co phan chi ph& ten 50% tuang Ong vai quyen kiem sat; hoac
giCr c6 phan dual 50% nhu'ng nam giCr tren 50% quyen bleu quyet; hoac
co quyen chi ph& cac chinh sach tai chinh va hoat citing theo quy the thoa thuan; hoac
co quyen b6 nhiem hoac bai nhiem da s6 cac thanh vien Hoi d6ng Quan tri va Ban TOng
Gam d6c.

Cac khan dau tu' vao cong ty con duvc hach tan theo gia g6c bao g6m cac chi phi lien quan
tru'c gip den khan dau tu. Tai cac nam tai chinh tiep theo, cac khan dau tu' duvc xac dinh
theo nguyen gia trir cac khan Om gia (tau tu'.
(b)

Dau

vao cac cong ty lien ket

C6ng ty lien ket la mot cOng ty ma Tong COng ty co anh hu,eyng clang ke nhung kh6ng phai la
cOng ty con hay cOng ty lien doanh cua Tong COng ty. Anh hu'O'ng clang ke the hien 6' quyen
tham gia vao viec du'a ra cac quyet dinh ye chinh sach tai chinh va hoat ciOng cua ben nhan dau
to nhu'ng kh6ng co anh huVrig ye mat kiem sat hoac dong kiem sat nhixng chinh sach nay.
Cac khan dau tu' vao cong ty lien ket cluvc hach tan theo gia goc bao gom cac chi phi lien
quan tru'c tiep den khan dau tu'. Tai cac kSt ke tan Web theo, cac khan dau tu' duvc xac dinh
theo nguyen gia VC/ cac khan giam gia dau tu'.
(c)

Dau

dai han khac

Cac khan dau dai han khac la cac khan dau von duVi 20% quyen bleu quyet vao cac
cOng ty niem yet va chu'a niem yet duvc COng ty nam gill), ma kh6ng coy dinh ban di trong yang

12 thang ke tix ngay lap bang ke tan. Cac khan dau tu' nay duvc ghi nhan ban dau theo gia
duvc xac dinh theo nguyen gia trG' cac
goc. Tai cac kji Ice tan tiep theo, cac khan dau
khan giam gia dau tu.
(d)

Du ph6ng giam gia dau tu' tai chinh dai han
Du phong giam gia dau dai han the hien khan du phOng ton that do giam gia cac khan cieu
tai chinh
tu' dai han hoac do doanh nghiep nhan von g6p dau tax bi 16. Du phOng giam gia dau
dai han dugc trich lap dua tren gia tri thuan co the thuc hien cua cac khan dau tu' dai han
duvc utoc tinh tai ngay ket thuc nam tai chinh.

12


TONG CONG TY CO PHAN DICH VU, TONG HgP DAU KHI
MAu s6 B 09 — DN
2

CHUAN McPC VA CHE DO Kt TOAN AP DUNG (ti6p theo)

2.12

Tai san co dinh

(a)

Tai san c6 dinh hiru hinh
Tai san c6 dinh hCru hinh

phan anh theo nguyen gia trir khau hao luy ke. Nguyen gia bao
gom cac chi phi lien quan tru,c tiep den viec co duvc tai san c6 dinh.
Khau hao
Tai san c6 dinh hCru hinh Micro khau hao theo phu'o'ng phap du'&ng thang de giam den nguyen
gia tai san trong suot theri gian hiru dung u'&c tinh. Cac tY le khau hao chu yeu hang nam nhu'
sau:
Nha cira, vat kien truc
May moo thiet bi
Phuvng flan van tai
Thiet bi quan ly

4% - 20%
14,2% - 20%
14,2% - 20%
25% - 33%

Thanh
Lai va 16 chat sinh do thanh ly nhuvng ban tai san c6 dinh dugc xac dinh bang s6 chenh lech
giCra s6 tien thu thuan do thanh ly voi gia tri con lai cua tai san va duvc ghi nhan la thu nhap

hoac chi phi trong bao cao ket qua hoat dOng kinh doanh.
(b)

Tai san c6 dinh v6 hinh
Tai san c6 dinh vO hinh duvc trinh bay theo nguyen gia tri:r gia tri hao mon 10'y ke, the hien gia tri
quyen sir dung dat va phan mem may tinh. Quyen sir dung dat khong thOi han khOng phai trich
khau hao. Phan mem may tinh duvc trich khau hao theo phuveng phap duteng thang dva tren
tho,i gian him dung uVc tinh la tam (08) nam.

(C)


Chi phi xay dyng co' ban

dang

Cac tai san dang trong qua trinh xay dlyng phuc vu muc dich san xuat, cho thue, guar) tri hoac
cho bat ky muc dich nao khac duvc ghi nhan theo gia g6c. Viec tinh khau hao cua cac tai san
nay cluvc ap dung giong nhu'
cac tai san khac, bat odau tix khi tai san a vao trong thai san
sang sir dung.
Chi phi xay dung ca ban do' dang khOng khau hao vi tai san nay chin san sang de sir dung tai
ngay cua bang can doi ice toan. Khi tai san d'uvc hoan thanh, nguyen gia se du'o'c chuyen vao
tai san c6 dinh va bat deu khau hao.
2.13

Thud tai san co dinh
MOt.khoan thue duvc xem la thue hoat dOng khi ben cho thue van duvc hu'&ng char) loon cac
quyen lai va ph& chiu rui ro ye quyen sa hCru tai san. Chi phi thue hoat Ong duvc ghi nhan vao
bao cao kat qua hoat dOng kinh doanh theo phuvng phap du'&ng thang trong suot tho'i gian
thue.

13


TONG CONG TY CO PHAN DICH VU TONG FICIP DAU KHI
Mau so B 09 — DN
2

CHUAN MIX VA CHB DO KE TOAN AP DUNG (tiep theo)


2.14

Chi phi di vay

Chi phi di vay lien quan true tiep cl6i v61 hoat d6ng xay dung hoac san xuat bet ky tai san dCi tieu
chuan se du,o,c van h6a trong tho'i gian ma cac tai san nay duvc hoar' thanh va chuan bi diva
vao SO dung. Chi phi di vay khac &roc ghi nhan trong bao cao ket qua hoat Ong kinh doanh khi
phat sinh.
2.15

Chi phi tra tru,c9c

Chi phi tra tru,ac bao gam cac chi phi tra tru,ac ngen han hoac chi phi tra truck dai han ten
bang can dOi ke toan va chu yeu la tien thue van phong tra truck, tier) thue kho tra tuft.
2.16

Ghi nhan doanh thu

(a)

Doanh thu ban hang
Doanh thu ban hang duvc ghi nhan khi clOng thOi thoa man tat Ca nam (5) dieu kien sau:
•
TOng Cong ty da chuyen giao phan Ibn rui ro va lai ich gen lien vdei quyen sO,
san
pham hoac hang 1.16a cho ngtvai mua;
•
T6ng Cong ty khong con nam giCv quyen qu6n ly hang h6a nhu' ngirtyi so' hil-pu hang hoa
hoac quyen kiem scat hang h6a;
•

Doanh thu duvc xac Binh trang dOi ch5c ch5n;
•
Tong Cong ty se thu duvc lai ich kinh to tie giao dich ban hang; va
•
Xac dinh duvc chi phi lien quan den giao dich ban hang.

(b)

Doanh thu dich vu
Doanh thu cung cep dich vu duvc ghi nhan khi ket qua cila giao dich d6 duvc xac dinh mot each
Bang tin clay. Tru,Ong hap cung cep dich vu lien quan den nhieu ky thi doanh thu clu,o,c ghi nhan
trong nam theo ket qua phan cong viec da hoan thanh tai ngay ket thOc nien d6 ke toan cila nam
dO. Ket qua cila cung cap dich vu duvc xac dinh khi th6a man tat ca 136n (4) dieu kien sau:
•
•
•
•

(c)

Doanh thu cluvc xac dinh tu'ang doi ch5c chen;
CO kha nang thu cluvc Igi ich kinh to ti:r giao dich cung cep dich via d6; ,
Xac dinh &Tic phan c6ng viec d5 hoan thanh tai ngay ket th0c nien d6 ke toan; va
Xac dinh duvc chi phi phat sinh cho giao dich va chi phi de hoan thanh giao dich cung cap
dich vu do.

Thu nhap lai
Lai tien gCri cluvc ghi nhan tren ca sify don tich, duvc xac dinh tren so
va lai suat ap dung.


(d)

Thu nhap tEr co

cac tai khoan tien girl

tirc

Thu nhap tir CO tuv duvc ghi nhan khi COng ty xac lap quyen nhan co tin tir cac dun vi dau

14


TONG CONG TY CO PHAN DICH VV TONG HO? DAU KHI
M5u so B 09 — DN
2

CHUAN MU'C VA CHE DO KE TOAN AP DUNG (tiep theo)

2.17

Thu6 thu nhap hien hanh va thu6 thu nhap hoan Iai
Thue thu nhap doanh nghiep bao gam toan 130 so thue thu nhap tinh tren thu nhap chiu thue thu

nhap doanh nghiep, ke ca cac khoan thu nhap nhan duct tix hoat clOng san xuet, kinh doanh
hang hoa dich vu tai
ngoai ma Viet Nam chtya ky hiep Binh ye tranh danh thue hai len. Chi
phi thue thu nhap bao gom chi phi thue thu nhap hien hanh va chi phi thue thu nhap hoan Iai.
Thue thu nhap hien hanh la so thue thu nhap doanh nghiep phai nOp hoac thu hOi duvc tinh trail
thu nhap chiu thue va thue suet thue thu nhap doanh nghiep cua nam hien hanh. Thue thu nhap

hien hanh va thue thu nhap hoan lai duct ghi nhan la thu nhap hay chi phi khi xac dinh lai
nhuan hoac 16 cua k9 phat sinh, ngoai trip truVng hgp thue thu nhap phat sinh tip mot giao dich
hoac sty kien duvc ghi nhan trkfc tiep vao von chi) sae hiru trong cung k9 hay mot k9 khac.
Thue thu nhap hoan Iai diygc tinh day dO, six dung phuang thCrc c6ng n6, tinh tren cac khoan
chenh tech tam thOi giCra gia tri ghi s6 cua cac khoan muc tai san va no' phai tra tren bao cao tai
chinh rieng giCra nien dO va co, s& tinh thue thu nhap cua cac khoan muc nay. Thue thu nhap
hoan lai khong duct ghi nhan khi ng thue thu nhap hoan lei phai tra plat sinh tir ghi nhan ban
dau cua mot tai san hay no' phai tra cua mot giao dich ma giao dich nay khong phial la giao dich
sap nhap doanh nghiep, khOng CO anh hireyng den Igi nhuan ke toan hoac Igi nhuan/I6 tinh thue
thu nhap tai thai diem phat sinh giao dich. Thue thu nhap hoan lai duvc tinh theo thue suet du,
tinh duvc ap dung trong nien dO ma tai san duvc thu hOi hoac khoan no' phai tra duvc thanh
Wan
tren thue suet da ban hanh hoac xem nhu, CO hieu ltyc tai ngay cua bang can dOi ke
toan.
Tai san thue thu nhap ho5n lai duvc ghi nhan khi CO kha nang se CO 191 nhuan tinh thue trong
twang lai de sip dung nhirng chenh lath tam thOl duvc khau triy.
Cac loaf thue khac duvc ap dung theo cac luat thue hien hanh tai Viet Nam.
2.18

p

Chia co tivc

CO
duvc ghi nhan la mot khoan phai tra trong cac bao cao tai chinh rieng giCra nien dO cua
k9 ke toan ma co tu,c duvc thong qua tai Dai hoi Tong co d6ng.
2.19

Cac ben lien quan


Cac doanh nghiep, cac ca nhan, tryc tiep hay gian tiep qua mot hoac nhieu trung gian, CO quyen
kiem scat Tong C6ng ty hoac chiu su, kiem scat cua T6ng COng ty, hoac cUng chung sty kiem
soat vO'i T6ng Cong ty, bao gom Ca cOng ty me, cong ty con va cong ty lien ket la cac ben lien
quan. Cac ben lien ket, cac ca nhan trtyc tiep hoac gian tiep nam quyen bieu quyet cua Tong
COng ty ma CO anh hu,Ong clang ke dOi vai Tong COng ty, nhirng Ca nhan quart 19 chu chot bao
Om Gam dOc COng ty, nhCrng thanh vien mat thiet trong gia dinh cua cac Ca nhan nay hoac cac
ben lien ket nay hoac nhang cong ty lien ket vai cac ca nhan nay cong duvc coi la ben lien
quan.
Trong viec xem xet trung mOi quan he cua cac ben lien quan, can ch0 y tai ban chat cua mOi
quan he chu, kh6ng chi hinh thin phap 19 cua cac quan he dO.

15

5


TONG CONG TY CO PHAN DICH VU TONG HgP DAU KHI

Miu s6 B 09 — DN
2

CHUAN WC VA CHE DO Kt TOAN AP DUNG

(tio'p theo)

2.20 Cac khoan du' phong
Cac khoan
phong duvc ghi nhan khi TOng Cong ty co nghia vu no' hien tai, phap19 hoc lien
phat sinh
cac sty kien da xay ra; sy, giarn sut nhCxng lai ich kinh to co the xay ra dan den

viec yeu cAu phai thanh toan nghia vu na; va gia tri cua nghia vu ng do duvc 'Jac tinh mot cach
Bang tin cay. Du, phOng khOng duvc ghi nhan cho cac khoan lo hot Ong trong tuvng lai.
Dy, phOng du' c tinh tren ca so' cac khoan chi phi du' tinh phai thanh town nghia V1,1 ne'. Neu anh
hu,o,ng ye gia tri thol gian cua tien le trong yeu thi du, phong du'o's tinh ten co so, gia tri hien tai
vai t9 le chiet khau tru,Oc thue va phan anh nhOng danh gia ten thi tru'o'ng hien tai ve gia tri thOi
gian cua tien ye rui ro cu the cua khoan no, do. Gia tri tang len do anh huiOng cua yeu to they'
gian duvc ghi nhan la chi phi di vay.
2.21

Von c6

phin

CO phieu phO thOng dang lu'u hanh duvc phan loai la von chi) so' hau.
2.22

Phan chia

nhuan thuin

(a)

Qu9 du' phong tai chinh
Qu9 du' phong tai chinh di.rot trich lap W.. Igi nhuan thuan cua Tong Cong ty va du,gc cac c6
Ong phe duyet tai Dai hOi CO dong ThuVrig nien.

(b)

Qu9 clau tu' phat trien
Qu9 d'au tu' phat trien kinh doanh du,gc trich lap tO' Igi nhuan thuan cua Tong COng ty va duvc

cac co dOng phe duyet tai Dai hOi CO dOng Thutmg nien.

(c)

Qu9 khen thu,o,ng phCic loi
Qu9 khen thu,Omg va phOc Igi duvc trich lap tu' Igi nhuan thuen cua Tong COng ty va duvc cac
co Tong phe duyet tai Dai hOi CO dOng Thutmg nien.

3

TIEN VA CAC KHOAN TU'O'NG DUTYNG TIEN
30.6.2014
VND

31.12.2013
VND

Tien mat
Tien girl ngan hang

891.862.006

369.240.536

237.514.306.977

230.343.131.990

Cac khoan tuvng &rung tien (*)


373.525.982.745

686.545.985.684

611.932.151.728

917.258.358.210

(*) Cac khoan Leung &rung tien bao g6m tier' gCri co ky han vai thol gian dao han ban del., trong
vong 3 thang.

16


TONG CONG TY CO PHAN DICH VU TONG HCfP DAU KHI
Mau so B 09 — DN
4

CAC KHOAN DAU

(a)

Diu tu' tai chinh ngan han

TAI CHINH

COng ty TNHH MTV Dich vu Thu,ang mai Dau khf
C6ng ty TNHH MTV Dich vu Tong hgp Sai G6n Dau khf

30.6.2014

VND

31.12.2013
VND

39.500.000.000
10.400.000.000

39.500.000.000
10.400.000.000

49.900.000.000

49.900.000.000

Theo Quyet dinh s6 313/Q+D-DVTHDK-HDQT va 314/ QD-DVTHDK-HIDQT ngay 26 thang 12
nam 2011, HOi clang Quan tri cua Tong Cong ty quye't Binh se giai the COng ty TNHH MOt Thanh
vien Dich vu Thuang mai Dail khf ("Petrosetco Thu,ceng mai") va C6ng ty TNHH MOt Thanh vien
Dich vu Tong hap Sai Gon Dau khf ("Petrosetco Sai Gem") ke tC' ngay 1 thang 1 nam 2012. Hien
tai, Petrosetco Trading va Petrosetco Sai Gon clang trong qua trinh quyet toan vOl ca quan thue
cle hoan thien cac thif tuc cho viec giai the doanh nghiep va trong nam 2013 va 6 thang dau nam
2014 khong phat sinh hoat clOng san xuat kinh doanh. Theo cI6, gia tri khoan clau tu' vac)
Petrosetco Thuiang mai va Petrosetco Sai GOn se c7u,gc trinh bay tai khoan muc "Dau tu' ngan
han" — ma so 121 thay vi khoan muc "Dau tu' vao cong ty con" — ma so 251 ten bang can GI& ke
toan.
(b)

Dy, phong giam gia clau tu' ngin han

Cong ty TNHH MTV Dich vu Thiyang mai Dau khf

Cong ty TNHH MTV Dich vu TOngh6,6 Sai G6n Dau khf

5

30.6.2014
VND

31.12.2013
VND

29.882.192.415
1.641.016.490

29.882.192.415
1.641.016.490

31.523.208.905

31.523.208.905

30.6.2014

31.12.2013

VND

VND

100.013.490.259


60.646.839.251

PHAI THU KHACH HANG

Ben

ba

45.680.000

Ben lien quan (Thuyet minh 29(b)(iii))

100.059.170.259

17

60.646.839.251


TONG CONG TY CO PHAN DICH VU TONG HOP DAU KHI

6

7

nilAu s6 B 09 — DN

TRA TRU'O'C CHO NGU'O'I BAN
30.6.2014


31.12.2013

VND

VND

Ben thCr ba

30.405.616.798

2.295.552.455

Ben lien quan (Thu* minh 29(b)(v))

46.854.074.080
77.259.690.878

2.295.552.455

30.6.2014

31.12.2013

VND

VND

Hang mua dang di tren du'eYng

42.246.343.125


28.969.072.486

Hang hba

81.714.455.884

42.477.592 239

123.960.799.009

71.446,664.725

HANG TON KHO

18


CO

Ca
c-6
0)
co

ti

U)

U)


c0
LC) N
LC) CO

Lc)

co
in a)

c'i c0

T

-

co

Tai ngay 30 thang 6 nam 2014

N-

22.987.869.798

23.934.742.626

E 'CZ >
>12
'CO 4.,
1.248.965.709


2.580.745.773

3.698.806.944

Et.
6.308.613.956

3.617.555.125

2.830.701.837

9.139.315.793

71.882.336.498

41.305.750.927

29.228.243.358
30.576.585.571

3.526.320.584

3.364.279.938

426.979.898
162.040.646

3.526.320.584


Wu s6B 09 — DN

`Izt
00 Nr
CO CD
CD V:
NI- CO
Cr) in
ai
N CO
O N
C a

32.530.023.379

C.)

0) 0) CO
0) 0 N
CO a> C \ i
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0) C4 CO
co 6 N.:
r- N LC)
L.C) CO N
N: cri (-..i

55.517.893. 177

D.


3.698.806.9,

:1). c >
:47+
CO e .
c>
b
3
CO cz a) N
c..) N. co a)
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conO34
C4 CO
Tr
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T- 6
co co rc? cc! w.

rn
N-

Tai ngay 30 thang 6 nam 20 14

Tai ngay 30 thang 6 nam 2014

TAI SAN CO DINH

TONGCONG TYCOPHAN DICHVU TONG HO'PDAU KHI


▪

C

CT

..0

Cc)
C

C
0

•zr
O

rCO

'Co

F

CO

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CT

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-co
C)


C


TONG CONG TY CO PHAN DICH VU TONG HO'P DAU KHI
8

TAI SAN CO DOAN (ti6p theo)

(b)

Tai san c6 Binh vo hinh

Nguyen gia
Tai ngay 1 thang 1 nam 2014
va ngay 30 thang 6 nam 2014

Quyen SCP
dung dat
VND

Pith m'em
VND

tong cong
VND

100.112.600.381

379.057.000


100.491.657.381

379.057.000

379.057.000

-

100.112.600.381

Khiu hao lay Ice
Tai ngay 1 thang 1 nam 2014
va ngay 30 thang 6 nam 2014

Gia tri con Iai
Tai ngay 1 thang 1 nam 2014
va ngay 30 thang 6 nam 2014

miu s6 B 09a - DN

100.112.600.381

20


TONG CONG TY CO PHAN DICH VU TONG HO'P DAU KHI
MAu so B 09a - DN
9

CAC KHOAN DAU TU DAI HAN


(a)

Dau tu' vao cong ty con

COng ty CO phan Dich vy Phan ph6i T6ng hop Dau khi

30.6.2014

31.12.2013

VND

VND

113.600.000.000

113.600.000.000

Ming ty TNHH MTV Thirceng mai va Dich vy DAL' khi Bien
("POTS")
C6ng ty CO phan Dich vy TOng hop Dau khi Wing Tau

31.681.662.678

31.681.662.678

64.341.999.232

64.341.999.232


101.328.000.000

95.230.000.000

66.160.637.417

66.160.637.417

9.985.163.997

9.985.163.997

16.500.000.000

15.000.000.000

7.650.000.000

7.650.000.000

C6ng ty CO phan Thiyang mai Dich vy Dau khi Mien Trung
CPSMT")

(i)

Cong ty CO phan Quan Ijr va Khai thac Tai san Dau khi
Cong ty TNHH Petrosetco - SSG
Cong ty CO phan HOi ty Thong minh ("Smartcom")


(ii)

Cong ty CO phan Dich vy Ban 10 Dau khi
COng ty CO phan Dich vy Logistics Dau khi Viet Nam ("PSL")

(iii)

6.000.000.000

(iv)

5.100.000.000

Cong ty CO phan Phan ph& San pham COng nghe cao Dau
khi ("PHTD")

422.347.463.324

403.649.463.324

(i)

Trong 6 thang deu nam 2014, Tong Cong ty da mua them co phi& tir nhCrng nha cfau tu'
khac nang ty le Op vOn len thanh 94,69% vOn dieu le cua PSMT. Tuy nhien, tai thoi diem
hien tai, Giay Chirng nhan Bang ky Doanh nghiep thay clOi lAn thin 15 sO 4300368426 cua
PSMT ngay 2 thang 6 nam 2014 chu'a cap nhat viec thay clOi quy6n so' hau nay.

(ii)

Vao ngay 17 thang 6 nam 2014, TOng COng ty da mua them 5% co phan cua Smartcom tir


co &mg khac nang ty le gap von dm Tong COng ty le'n thanh 55% vOn dieu le dm
Smartcom.
(iii)

PSL tru,ac day duvc sa hCFu bal POTS (chiem 60% von dieu 10 cua PSL) va cac co clang
khac. Trong 6 thang dau nam 2014, POTS cla chuyen nhu,o'ng toan 130 vOn Op 6 tji (long
tu,ang &rang 60% von dieu le cua PSL cho Tong Cong ty.

(iv)

PHTD du,o,c thanh lap theo giay chirng nhan clang Iccr doanh nghiep In clau sO
0312791043 ngay 22 thang 5 nam 2014, trong do TOng Cong ty so, hcru 5,1 ty ciOng trang
&rang 51% vOn diet.' 10 cua C6ng ty.

21


TONG CONG TY CO PHAN DICH VU TONG HOP DAU KHI
Mau so B 09a - DN
9

CAC KHOAN DAU

(a)

Dau tu' vao cong ty con (tiOp theo)

DAI HAN (ti6p theo)


ThOng tin chi tiet ye cac cong ty con cOa TOng COng ty tai ngay 30 thang 6 nam 2014 nhu' sau:
No'i thanh
lap, clang
k9 hoat
diing

T9 le
se), hCru

Ty le biku
quyet
1Am MO,

Cong ty CO phhn Dich vu Phan
phOi TOng hop Dhu khi

TP. HCM

79,87%

79,87%

C6ng ty TNHH MTV Thuang mai
va Dich vu Dhu khi Bien

TP. HCM

100%

100%


Cong ty CO phhn Dich vu 1-Ong hop
Dhu khi Wing Tau

VOng Tau

70%

70%

COng ty CO phhn Thuong mai Dich
vu Dhu khi Mien Trung

Quang Ng5i

94,69%

94,69%

Thiyang mai va dich vu

Cong ty CO phAn Quail ly va Khai
thac Tai san Dhu khi

Ha NO1

88,2%

88,2%


Quan ly, khai thac, van
hanh toa nha

Cong ty TNHH Petrosetco - SSG

TP. HCM

51%

51%

Kinh doanh bat clOng san

Cong ty CO phhn HOi tu ThOng minh TP. HCM

55%

55%

Thiet bi, linh kien dien
thiet bi ngoai vi, phhn mem

C6ng ty CO phhn Dich vu Ban I8
Dhu khi

TP. HCM

51%

51%


Ban le dien thoai

C6ng ty CO phhn dich vu Logistics
dhu khi Viet Nam

TP. HCM

60%

60%

Dich vu van chuyen du,Ong
bien

Cong ty CO phhn Phan phOi San
phern Cong nghe cao Dhu khi

TP. HCM

51%

51%

Thiet bi, linh kien (lien ti',
thiet bi ngoai vi

Cong ty con

(b)


Hoat Ong chinh
Phan phOi thiet bi (lien try
vien thong
Thvang mai, dich vu

Cung cep dich vu

Dau tu' vao cong ty lien ket

Cong ty TNHH Kinh doanh Van phong DAL, khi

22

30.6.2014
VND

31.12.2013
VND

14.359.957.249

14.359.957.249

11(


TONG CONG TY CO PHAN DICH VU TONG HOP DAU KHI
Rau so B 09 — DN


9
(b)

CAC KHOAN DAU TU' DAI HAN (tie), theo)
Diu tu, vat) cong ty lien k6t
Thong tin chi tiet ye ding ty lien ket cua TOng COng ty tai ngay 30 thang 6 nam 2014 nhu' sau:

Ty le

Nal thanh
lap, clang
kjf hoat

10

Cong ty lien k6t

Ming

Cong ty TNHH Kinh doanh Van
ph6ng Dau khi

Ba Ria —
VOng Tau

Ty le

so'

bieu

quyet
nam

Hoat Ong chinh

24%

Dich vu cho thue van
phong

30.6.2014
VND

31.12.2013
VND

110.122.633.601
2.060.476.587

160.035.834.403
2.093.889.573

112.183.110.188

162.129.723.976

KSI k6t thtic
ngay 30.6.2014
VND


Nam k6t thtic
ngay 31.12.2013
VND

SO du' clau ky/nam
Phan b6 trong ky/narn
Giam khac (*)

162.129.723.976
(1.745.026.188)
(48.201.587.600)

170.475.121.124
(8.345.397.148)

SO du' cuOi ky/nam

112.183.110.188

162.129.723.976

24%

CHI PHI TRA TRUO'C DAI HAN
Chi tret chi phi tra truVc dai han du'o'c trinh bay nhu' sau:

Chi phi thue van phong (*)
Thue kho H6 Nai

Bien dOng chi phi tra truVc dai han nhu' sau:


(*) Phan anh khoan tra truVc cho Tap down Dau khi Viet Nam de thue 2.619,37 m2 san tai TOa

nha PetroVietnam, sO 1-5 Le Duen, phuVng Ben Nghe, quan 1, thanh phi HO Chi Minh.
Tien thue van phong tra truVc dupc phan b6 vao chi phi hoat dOng kinh doanh theo phu'o'ng
phap duVng thang trong \tong 50 nam ke ngay 01 thang 10 nam 2010.
Vao ngay 9 thang 6 nam 2014, Tong COng ty va Tap loan Dau khi Viet Nam ky Phu luc sO
2 dm Hop dOng so 10020/2010/41D-DKVN ngay 1 thang 10 nam 2010, trong do sira dOi thOi
gian thue phan dien tich lau 1 va lau 6 cua TOa nha PetroVietnam tu, 50 nam thanh 48
thang. Tap doan Dau khi Viet Nam da phat hanh hOa dun cho T6ng C6ng ty de dieu chinh
giam tien thue van ph6ng nay theo phu Ric hop dOng nay vOi sO tik la 48.201.587.600
Tong.

23