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Baa coo tili chillh giiia lIiell tip tiii tiu(lc soot xet
" :l:;>.""
CONG TY CO PHAN CA PHE PETEC
Bao c30 tili chiDh gifra DieDdi}Cho 6 thaDg dAn Dam 2019 k~t thuc vilo Dgily 30/06/2019
Duo.c ki<~111loim b&i
CONG TY TNHH DlCH VI}nt VAN TAl CHlNH Kt TOAN VA KIEM TOAN PHIA NAM (AASCS)Dja chi: 29 VO Thj Sau, Phuo.ng Da Kao, QUanl, TP. H6 Chi Minh
BAo cAo TAl cHiNH GIUA NIEN DQ DA DlJQC KIEM ToAN
BAo cAo SOAT xET THONG TIN TAl cHiNH GrUA NIEN DQ
•••••••••••••••••••••••••••••••••••••••••••••I.
CONG TY co PHAN cA PHE PETECS6 03 du'ang Hoa £lao, phuang 2, qu~n Phli Nhu~n,TP, HCM
MT)C LT)C
N{\i dung
BAa cAo CVA BAN GIA.MDOC
- Bang din 06i kS toan giua nien 09
- Bao cao kSt qua hO;1t09ng kinh doanh giu'a nien 09
- Bao cao lu'u chuy~n ti~n te giu'a nien 09
- ThuySt minh bao cao tai chlllh giu'a nien 09
2
Bao cao tili chinh gifra nien d{\Cho 6 thang dku nam 2019 kSt thlic vilO ngay 30/06/2019
Trang
03 - 05
06
07 - 10
!1
12 - 13
14 - 41
Ban Giam d6c Cong ty C6 phlin Ca Phe Petec (sau day goi tAt la "Cong ty") trinh bay Bao cao cua minh va Baocao tai chinh giua nien d9 clla Cong ty cho 6 thang dliu nam 20 19 k~t thuc vao ngay 30/06/2019 .
II. KET QUA H04- T D<)NG
Kbt qua ho~t d9ng kinh doanh cua Cong ty va tinh hinh tai chinh t~i ngay 30/06/2019 du'qc th~ hi~n trong Baocao tai chinh dinh kem .
IV. H(H DONG QUAN TR!, BAN GIAM DOC, BAN KIEM SOAT, KE TOAN TRtrONG VA D4-1DI~N THEO PHAP LU~T
H{li i/6ng Quan tTi
Bao cao tai chinh gifra nien d{lCho 6 thang dliu nam 20 19 k~t thuc vao ngay 30/06/2019
Chu tjchPho chu tichOy VienOy Vien
BAo cAo eVA BAN GIAM DOC
Nguy~n Thanh HaiDinh Hoai MinhNguY~11Thi Viet AnhHE,Hoang f),k
OngOngBa0ng
CONG TY co PHAN CA PHE PETECS6 03 duimg Hoa Dao, plmimg 2, qu~n Phu Nhu~n,TP. HCM
I. CONGTY
1. Hinh thuc SO' hfrn v6n
Cong ty C6 phlin Ca pM Petec duqc thanh laP va ho~t d('mg theo GiAy chung nh~n dang ky kinh doanh s60304263392 do Sir K~ ho~ch va Dliu tu TP. H6 Chi Minh clip llin dliu ngay 27/03/2006, thay d6i IAn thu' 07ngay 03/05/2019 .
V5n di6u I~ cua Cong ty thea GiAy chung nh~n dang ky doanh 30.000.000.000 VNDV5n gop th~'c t~ cua Cong ty t~i ngay 30/06/2019 30.000.000.000 VND
Tr~ sir chinh cua Cong ty t~i S6 03 duimg Hoa Dao, phuirng 2, quan Phu l\hu~n, TP. HCM .
2. Linh v,!c kinh doanh: Thuong m~i, djch v~
3. Nganh ngh~ kinh doanh
- Ban buon nong, lam san nguyen li~u (trir g6, tre, nua) va d9ng vat s6ng;
- Ban buon may moc , thi~t bi va ph~ tung may khac;- Ban buon chuyen doanh khac;
- Ban buon nhien li~u rAn, long, khi va cac san phAm lien quan;- Ban buon tlwc phlim (mua ban tMy san);
- Kho bai va lu'u tru hang hoa;
- D~i Iy, moi gi6i, dAu gia (dai Iy bao hi~m, mo gi6i thuang m~i);- Van tai hang hoa bil.ngdu'o'ng b9;
- Van tai hang hOa bil.ngduo-ng thuy n(Ji dia;
- Ho~t d(Jng h6 trq dich v~ lien quan d~n Van tai;
- V~n tai hang hoa ven bi~n va vi~n duang;
- Kinh doanh bAtd(Jng san, QSDD, thu9c chu quy6n, sir huu, chu sir d~ng hoac di thue .
III. CAC s1/KItN SAU NGAY KHOA so KE TOAN q.P BAO CAO TAl CHINH
Ban Giam d6c Cong ty khAng dinh kh6ng co Sl! ki~n tn;lI1gy~u nao phat sinh sau ngay 30/06/2019 cho dbn tho'idi~m laP bao cao nay rna chua duqc xem xet di6u chinh s6 li~u hoac cong b5 trong Bao cao tai chinh .
•••••••••••••••••••••••••••••••••••••••••••••ltt _~~~~_3~~~~~~~_
4
BAo eAo eVA BANGIAM Doe
Bao cao till chinh gifra nien di,JCho 6 thang dau flam 2019 kSt thuc vao ngay 30/06/2019
Giam d6cPho Giam d6c
Truong banThanh vienThanh vien
Nguy~n Qu6c Vi~tLe Phuoc H~u
CONG TY CO pHAN cA PHE PETECS6 03 du'ang Hoa DilO, phuimg 2, qu~n Phu Nhu~n,TP. HCM
Ban Giam d&cGngGng
Ban Ki~m soitGng Khuu Kim HueGng Nguy~n Xuan LQcGng Nguy~n Tuiln Anh
Dl).idi~n phap [u~tGng Nguy~n Qu6c Vi~t
K~ toan trtlO'ngBa Vii Thj Luu
Xay d\l'ng va duy tri kiSm soat nQi bQma HQi d6ng Quan trj va Ban Giam d6c xac djnh la dn thiSt d~ dambaa cho vi~c I~p va triuh bay baa cao tai chinh khong can chu'a d\fng sai sot trQng ySu do gian I~n ho~c donh~m1&11;L\fa chQn cac chinh sach kS toan thich hQp va ap dung cac chlnh sach nay l11Qtcach nhilt quan;Du'a ra cac danh gia va d\f doan hqp Iy va th~n trong;Cac chuiln l11\fCkS toan dang ap dung duqc Cong ty tuan thu, khong co nhung ap dung sai lech trQng ySudSn muc dn phai cong b6 va giai thlch trong baa cao tai chfnh nay,L~p cac baa cao tai chinh du'a tren ca so hOat dQng kinh doanh lien t~c, tru truo'ng hqp khong th~ cho ringC6ng ty se tiSp tuc hOat dQng kinh doanh,
Ban Giam d6c Cong ty dam baa ring cac 56 kS toan dUQ'cIuu giu d~ phim anh tlnh hlnh tai chinh cua Cong ty,voi mlk dQ trung thu'c, hQp Iy tai bilt Cll'thai diSm nao va dam baa ring Baa cao tai chinh tuan thu cac quy dinhhl~n hanh cua Nha nu('l'c, D6ng thai co trach nhi~l11trong vi~c bilOdam an toim tai san cua Cong ty va tl1\fChi~ncac bien phap thleh hqp d~ ngan ch~n, phat hi~n cac hanh vi gian I~n va cac vi phal11khk
Ban Gial11d6c Cong ty cam kSt ring Baa cao tai chinh dii phan anh trung th\fc va hqp Iy tinh hinh tai chfnh cuaCong ty tai thai di~l11ngay 30/06/2019, kSt qua hOat dQng kinh doanh va tinh hlnh lUll chuy~n tiSn te cho 6 thangdaunam 2019, phil hop voi chuiln l11u'C,chS dQ kS toan doanh nghi~p Vi~t Nam va tuan thll cac quy djnh hienhimh co lien quan,
Thea danh saeh tren, khong ai trong HQi d6ng Quim trj, Ban Giam d6c, Ban Ki~m soat sir d\lng quySn I\fCrna hoduqc giao trang vi~c quan Iy, diSu hanh Cong ty d~ co duqc bilt ky mQt Iqi ich nao khac ngoai nhfrng Iqi ichthong tlmang ill vi~c nAm giu' c6 phiSu nhu cae c6 dong khac .
" • • :.lNG TVV. KIEM TOAN VIENNHIEMtl~UIICong ty TNHH Djch v\l Tu viln Titi chinh K~ toan va Ki~m to an Phia Nam (AASCS) bay to nguy~n vQng t{f;H~~~:o'Wc lam cong tac ki~m toan cho Cong ty. "',['M lOAN
llA NAMVI. CONG BO TAACH NHltM CUA BAN GlAM DOC DOl VOl BAo cAo TAl CHiNH .1P noG
Ban Giam d6c Cong ty chju trach nhi~m vS vi~c I~p Baa cao tai chinh phiiu anh trung th\fc, hop Iy tlnh hlnh hoatdQng, kSt qua hoat dQng kinh doanh va t1nh hlnh luu chuYSn tiSn t~ cua C6ng ty cho ky tai chinh kSt thUc ngay30/06/2019, Trang qua trlnh I~p Baa cao tai chinh, Ban Giam d6c Cong ty cam kSt dii tuan thu cac yeu du sau:
••••••••••••••••••••••••••••••••••••••••••••••
5
BAo cAo CUA BAN clAM DOC
VII. CAYl KET KHAc
Ban Giam d6c cam kSt r~ng Cong ty khong vi ph?m nghIa v~ cong b6 thong tin theo quy dinh t?i Thong tu' 56!55/2015/TT-BTC ngily 06/10/2015 do Bi) tili chinh ban hilnh v~ huang d~n v~ viec cong b6 thong tin tren th,truimg c111i'ngkhoan .
Bao cao tili chinh giii'a nien d(lCho 6 thang d~u nam 2019 kSt thiJc vilDngay 30/06/2019
CONG TY co pRAN cA PHE PETECS6 03 duill1g Hoa DilD, phuong 2, qUlmPh" Nhu~n,TP.HCM
••,.••I.•••••••••••••••••••••••••••••••••••••••~.
Kinh gm: Cae e6 dong. HQi dang Quan trio Ban Giam dbeeua CONG TY c6 PHA.N CA. PHE PETEC
>:i Quynh Hoa
ki~m taan: 0424-2018-142-1
29 Vo Thi Sau Street, District 1, Ho Chi Minh CityTel: (028) 3820 5944 - (028) 3820 5947 - Fax: (028) 3820 5942Email: [email protected] Website: www.aascs.com.vn
6
Cong vi~c saat xet thOng tin tai chinh giu'a nien a9 baa g6m vi~c th\fc h:~n cac CU9Cphong van, chu y~u laphong van nhung nguO'i chiu trach nhi~m vb cac van db tai chinh k~ taan, va th\l'Chi~n thu t\lC philn tich vacac thu tvc saat xet khac, M9t CU9Csaat xet vb Co'biln co ph?m vi h~p hnn m9t CU9Cki~m taan auQ"clIwchi~n thea cac chu~n m\fc ki.lm taan Vi~t Nam va da v;}ykhong cha phep chung to; a?t au'Q'cW aam baa rAngchung toi se nh;}n bi~t auQ'c tat ca cac vin ab trQ'ngy~u co th~ auQ'c phat hi~n trang m9t cu9c ki.lm taan. Theaaa, cbUng toi khong aua ra y ki~n ki.lm taan .
K€t In~n Ki€m toan
Can Clf tren k~t qua soat xet Clla chung toi, chung toi khong thiy co vin db gi khi@nChllllg toi cha rAng b'lacao tai chinh gilra nien a9 cua Cong ty C6 ph~n Ca phe Petec ainh kem thea aay khong phan anh trung th\fCva hqp 1y, tren cac khia c?nh trQ'ng y~u, tinh hinh tai chinh cua Cong ty t?i ngay 30/06/2019, cung nlm k~lqua ha?t a9ng kinh daanh va lUll chuy~n libn t~ cha ky k~ taan 6 Ihang a~u nam 20 19 k~t lInJc cimg ngay,phi, hqp voi chuan m\fc k~ taan, ch~ a9 k~ taan (daanh nghi~p) Vi~1 Nam va cac quy ajnh phap I)' co lienquan a~n vi~c I~p va trinh bay bila caa tai chinh giu'a nien a9 .
Chlmg toi ail saat xet baa caa tai chinh gifra nien a9 cha 6 thang a~u nam 2019 k~t thuc t?i ngay 30/06/2019kem thea cua Cong ty c6 ph~n Ca Phe Petec, duQ'c I~p ngay 09/07/2019 tu trang 07 a~n trang 41, baa g6mBang din d6i k~ taan giu'a nien a9 t?i ngay 30/06/2019, Baa cao k~t qua ho?t a9ng kinh daanh giu'a nien a9,Baa caa lu'u chuy~n tibn t~ gifra nien a9 cha k)' k~ taan k~t tlnJc cimg ngay va Ban thuy~t minh baa caa taichinh giil'a nien a9,
Traeh nhi~m eua Ban Giam d6e
Ban Giam a6c Cong ty chi" trach nhi~m I~p va tdnh bay trung th\fC va hgp Iy baa caa tai chinh gifra nien a9thea chuan mu'c k~ taan, ch~ a9 k~ taan (daanh nghi~p) Vi~t Nam va cac quy ainh phap Iy co lien quan a~nvi~c I~p va trinh bay baa caa tai chfnh gifra nien a9 va chiu trach nhi~m vb ki~m saat n9i b9 ma Ban Giama6c xac djnh la dn thi~t & aill11bilO vi~c l~p va trinh bay baa caa tai chinh giu'a nien a9 khong co sai sottn;mg y~ll da gian I~n ha~c nham I~n,
BAo cAo SOATXETTHONG TIN TAl CHINH GIUA NIEN DQ
Traeh nhi~m eua Ki€m toan vi en
Tnlch nhi~m Clla chung tOi la au'a ra k~t lu;}nvb baa caa tai chinh gifra nien a9 du'a tren k~t qua saat xet cuaChllllg toi, Chlmg toi dil thvc hi~n cong vi~c soat xet thea Chu~n m,,!'cVi~t Nam vb hQ'pa6ng djch v\, saat xets6 2410 - Soat xet thong tin tai chinh giu'a nien a9 da ki.lm taan vien a9c laP cl,a ann vj thu'c hi~n,
GlobalAlliance
~\~~..Ii? {\t\~
Cl'E'Pendent legal a AC.c.ou
nn~P'3~CaNG TY TNHH mCH Vl,J Ttl VAN TAJ CHiNH KE TOAN vA KIEM TOA.Npm NAM~~£l~1 SOUTHERN AUDITING AND ACCOUNTING FINANCIAL CONSULTING SERVICES COMPANY LIMITED (AASCS)
S6: 'PA /BCSX/TC/20 19/AASCS
I ••••••••••••••••••••••••••••••••••••••••••••••
D011 vi tinh: VND
2,441,246,6252,44 I,246,625
9,653,571 ,233,1 I8,424, ~011729.
CDNGTVACHNHIEM NITU
:CH VUTUV.i cH/NH Kfrv •• ""EM TOA
6,535,146, ooJA NAMI -'C'-f.P HO
8,254,662,820
6,790,755,85210463,906,968
32,067,152,3 I 5
11,717,671,6351,111,671,635
10,606,000,000
39,982,250,041
2,526,000,00019,770,754,473
s6 diln nam
(17,244.754,473)
6,666,422,316
2,421,458,4592,42 I,458,459
8,532,066,050214,449,991
6,853,709,0911,463,906,968
sa cu6i ky
32,734,799,445
2,795,806,4772,795,806,477
18,985,468,45912,314,477,983
4,568,160
39,699,180,199
2,526,000,00019,766,254,473
(I :,240,254,473)
Bao cao tili chinh gHi'a nien de}Cho 6 thang ddu nam 20 19 k~t thuc vilDngay
30/06/2019
100
110 V.lII I V. I112
200
210211 V.2212213214215216219
130131 V.2132133134135136 VA137139
140 V.6141149
150151 V.9.152153 V.12154155
7
Chi tieu
CONG TY CO PHAN cA PHt PETEC86 03 ducrng Hoa DilD, phuiJl1g 2, qu~n PM Nhu~n, TP.HCM
A. TAl sAN NGA.N H~N
I. Tj~n vii cae khoiin tllO'ng dllO'ng ti~nTiSnCac khoan tuung duang tiSn
II. Diiu til tili chinh ng.ln h(ln 120Chlrng khoan kinh doanh 121D\!' phong giilm gia chlmg khoan kinh doanh 122Ddu tu nAmgiu' d~n ngay dao h~n 123
III. Cac khoan phiii thn ng.ln h(lnPhili thu ngAnh~n cim khach hangTra tmac eho ngu6i ban ngAnh~nPhili thu nQi bQ ngAn h~nPhili thu theo ti~n dQ k~ ho~ch hQp d6ng xay d\IngPhai thu v~ cho vay ngAn h~nPhili thu ngAn IWnkhacD\!'pbong phili thu ngAn h~n kho doiHi siln thi~u ch6 xlr Iy
IV. Hilng tbn khoHang tbn khoD~rphong giam gia hang tbn kho
v. Tilj siln ng.ln h(ln khacCh i phi tra tnro'c ngAn h~nThu~ GTGT dUQ"ckhiiu tru'TI1U€va cac khoan khac phili thu Nhil nuacGiao djch mua ban I~i tnii phi€u Chlnb philTiti san ngAnh~n khac
B. TAl sAN DAI H~
BANG CAN DOl KIt ToAN GIUA NIEN DOT (Ii ngily 30 thang 06 nam 2019
I. Cae khOlin phiij thn dili h(lnPhili thu dai h(ln cua khlich hangTril tmac cho nglr6i ban dai h(lnV6n kinh doanh a dan vi tr\Ic thuQcPI"ii thu nQi bQ dai IwnPhlii thu v~ cho vay dai h~nPhili thu dai Iwn khacD\r phong phili tl1Udai h~n kho doi
Ma Thuy~ts6 minh---------------------- ---- --------
I-•••••••••••••••••••••i••,•••••••••••••••••••••
BANG CAN DOl Kit ToAN GIUA NIEN DOT(li ngily 30 thang 06 nam 2019
CONG TY CO pHAN cA pm: PETECs6 03 dtrimg Hoa DiIO,phuong 2, quiin Phil Nhuiin, TP.HCM
Bao eao tlli ehinh giii'a nien di)Cho 6 thang diiu nam 20 19 k~t lhue vilOngay
30/06/2019
29,450.013,00029,450,073,000
1,917,280,000
3,000,280,000(1,083,000,000)
72,049,402,356
s6 d~u nam
35,538,970,0416,088,897,041
19,091,196,089( 13,002,299,048)
Dcrn vi /il1h: VND
29,450,073,00029,450,073,000
1,917,280,000
s6 en6i ky
3,000,280,000(1,083,000,000)
72,433,979,644
35,255,900,1995,805,827,199
19,091,196,089( 13,285,368,890)
"Ma Thuyets& minh
220221 V.7222223224225226227 V.8228229
230231232
240241242
250 V.3251252253 V.3254 V.3255
260261262263268
270
8
Chi tieu
TONG CQNG TAl SAN (270=100+200)
n. Tili san e6 dinhTai san c6 dinh heru hlnh
- Nguyen gia- Gia tri hao mon luy k~
Tai san c6 dinh thue tai ehinh- Nguyen gia- Gia tr! hao mon luy k~
Tili san e6 dinh ve hinh- Nguyen gia- Gia lr! hao mon luy k~
III.B~t di)ng san d~u tlf- Nguyen gia- Gia tri hao mon luy k~
IV. Tili san do' dang dili h(lnChi phi SXKD dO-dang dai hanChi phi xiiy dv'ng co biin dO-dang
V. D~u tlf tili ehinh dili h(lnDiill tu vao eeng ty canDiiu tu vao eeng ty lien doanh, lien k~tDiill tu gop v6n vila don vi khaeD\r phOng diiu tu' tai ehinh dai fwnDiiu ttr n~m giG'd~n ngay dao han
VI. Tili san dili h(ln khlieChi phi tra tnro-e dai hanTili san thu€ thll nhiip hoan laiThi~t bi, viit lu, phV tung thay th€ dai hanTili san dai han khae
••••••••••••••••••i.•il•••••••••••••••••••••••••
BANG CAN DOl KE TOA.N GIUA NIEN DQT~i ngily 30 thang 06 nam 2019
CONG TV CO PHA.N CA. PHE PETECs6 03 au'ang Hoa DilO, phuong 2, qu~n Phil Nhu~l1, TP.HCM
Baa cao tili chinh giii'a nien OQCho 6 thang aiu llam 20 19 k~t thi,e vito I1gity
30/06/20] 9
17.393.49
288,000.000
288.000.000
250.066.27 J
5.318.491.500
49.368.356.676
49.080.356.67620,270.208.78923.205.065.977
15.451.5753.679.069
86oh nam
Don vi l;nh: VND
270.000.000
22.393.495
270.000.000
3.679.069
S&cu&i ky
1.336.915.2423.197.781.000
49.461.706.968
49.191.706.96811.676.344.80222,954.593.360
Ma Thuy~tsa minh
300
310311 V.l!312313 V.12314315316317318319 V,13320 Y.IO321322323324
330331332333334335336337 V.13338339340341342343
9
C.N<;1PHAITRA
I. NQ' ng~n h~nPhiti tra nguiri ban ng~n 11(111Nglriri mua tra titln tmae ngi.n h<l11TllU~va eac khoan phili nQp ?-Ihanuo'cPhai tra nguai lao aQngChi phi phili tra ng~11h<ll1Phili tra 11(iibQng~n 11(111Phili tra theo ti~n aQ k~ hO<lchh9'P a611gxay d\I11gDoa11hthu chua thl,rChi~11ng~11h<lnPhai tra ng~n han khacVay va n9' tllUe tai chinh 11g~nl1(1nD\r phill1gphai trang~n 11(111Quy khen lImang, phile 19'iQuy binh 6n giaGiao djch mua ban I<litrai phi~u Chlnh phil
II. NQ' dili h<lnPhai tra ngu'iri ban dai l1(1nNguo'i mua tra titln tmac dai l1(1nChi phi phili tra dai l1(1nPhiti tra n(ii bQvtl vbn kinh doanhPhai tra n(ii b(i dai l1(1nDoanh thu chua tl1\1chi~n dai h<lnPhai tra dai l1(1nkhacYay va 119'thue tai chinh dai h<l11Trai phi~u chuytln a6iC6 phi~u U'uaaiThu~ thu nh~p hoan I<liphili IraDu' phong phili tra dili h<lnQuy pMt tritln khoa h<;>e,cong ngh~
Chi tieu
••••••••••••••••••••••••••••••••••••••••••••••
BANG CAN DOl KE ToAN GIUA NIEN DQT~i ngay 30 thang 06 nam 2019
10
Vii Thj Luu
/
22.681.045.680
22.681.045.68030.000.000.00030.000.000.000
72 9.402.356
sa d~u nam
-,.)~)ofl/<p.•..•..... ---:----....: .
14.617.48~~t:Hil~i~I,Vt1 nl VA'UINfl KE" TOIi
(2 1.936.44q;#~~N~~N(22.354.378~';'\
417.93. 10
Don vi tfnh: VND
SB cuBi ky
22.972.272.676
22.972.272.67630.000.000.00030.000.000.000
14.617.486.364
72.433.979.644
(21.645.213.688)(21.936.440.684)
291.226.996
Bao cao tai chinh gifra nien di)Cho 6 thling dAu narn 2019 kSt thlie vao ngay
30/06/2019
V.14V.14V.14
V.14
V.14
440
400
410411411a411 b412413414415416417418419420421421a421b422
430431432
Mii ThuyStsa minh
KS toan tnrO'ng
Nguy~n Le Cong
Nglflri I~p hiSu
--I~
CONG TY CO pHAN cA PHE PETECS5 03 duimg Hoa Dao, phuOng 2, qUan Phil Nhuan, TP.HCM
Chi tieu
TONG CQNG NGUON VON (440=300+400)
D. VON cHiJ sa HfruI. van chiJ sO'hfruV5n gop elia ehli so' hil'u
- C5 phiSu ph5 thong co quy~n bi~u quySt- C5 phiSu uu dai
Th~ng du v&ne5 phAnQuy~n ehQn ehuy~n d5i tnii phiSuV5n khae elia ehli sa hil"uC5 phiSu quyChenh I~ch danh gia lai tai sanChenh I~eh ty gia h5i doaiQuy dAutu phlit tri~nQuy h6 trg sip xSp doanh nghi~pQuy khae thui)c v5n chil so' hil"uLoi nhuan sau thuS chua phiin ph5i
- LNST clma phiin ph5i lily kS dSn cu5i ky truo-c- LNST chua phan ph5i k)' nay
Ngu6n v5" dAutu' XDCB
II.Ngu6n kinh phi va quy khacNgu6n kinh phiNgu6n kinh phi dii hinh thitnh TSCD
••••••••••••••••••••••••••••••••••••••••••••••
,----------_ ..._---------------------------------------------
Nguy~n Qu6c vi~t
Rio colo tal chinh gifra nien ai)Cho 6 thang aiu nam 20 19 k~t thuc vao ngay
30/06/2019
I I
Vii Thi Lllu
K~ toan trll{l'ngNglliri I~p bi~u
NguY~1I Le Cong
CONG TY CO pRAN cA PRE PETECs6 03 au'cmg Hoa DilO, phu'cng 2, quiln Phu Nhuiln, TP .HCM
BAo cAo KET QuA HO~ T DONG KINH DOANH GIU A NIEN DO6 thang dAu nam 2019
£)on vi tinh: VND
Chi tieu Ma Thuy~t 6 tMng dh nam 6 thang diu nams6 minh 2019 2018
Doanh thu han hang va cung dp dich vI} 01 VI.! 223.468.003.012 121.671.962.235Cae kh01in giam trif doanh thu 02 vI.2
Doanh thu thuh v~ ban himg va cung dp d!ch 10 223.468.003.012 121.671.962.235vI} (10=01-02)
Gia vbn himg ban 11 VJ.3 214.617.249.264 116469.086.143
LQ'inhu~n gi)p v~ ban hang va cung dp dich vI} 20 8.850.753.748 5.202.876.092(20=10-11)
Doanh thu ho~t dQng tai chinh 21 VI4 910.995.715
Chi phi tai chinh 22 vI.5 1.165.732.962- Trang ti~:chi phI liii vay 23 252.620449
Chi phi ban hang 25 VI.8 6.966.396.164
Chi phi quan Iy doanh nghieP 26 VI.8 1.342.894.061
LQi nhu~n thuAn tir ho~t d{lDgkinh doanh 30 286.726.276 (301.173.366){30=20+(21-22)-(25+ 26)}
Thu nhilp khac 31 VI.6 4.500.720 611.791.232
Chi phi khiic 32 VI.7 2.043406
LQ'i nhu~n khac (40=31-32) 40 4.500.720 609.747.826
T6ng IQ'inhu~n k~ toan tnr6'c thu~ (50=30+40) 50 291.226.996 308.574.460
Chi phi thu~ TNDN hien hanh 51 VJ.10
Chi phi thu~ TNDN hoiin !<Ii 52
LQ'i nhu~n k~ toan sau thu~ TNDN (60=50-51-52) 60 291.226.996 308.574.460
Liii ca bim tren c6 phi~u 70 VI.! 1 97 103Uii suy giam tren c6 phi~u 71 vI.12 97 103
•••, •••••••••••••••••••••••••••••••••••••••••••
BAa cAa LUU CHUYENTIEN T~ GIUA NIEN DO(Thea phU011g phtip trt}"c tiip)
6 thling oAu nam 2019
II. LIm chuy~n ti~n tir ho:,t dgng dh tlr
Ti~n chi aS mua sfun, xiiy d~ng TSC£l va cac tiIi san dai 21h~n khacTi~n thu tiI thanh Iy, nhm;mg ban TSC£l va cac tai san 22dai Iwn khacTi~n chi cho vay, mua cac cong c~ nq ctia 0011vi khac 23
Ti~n thu h6i cho vay, ban I~icac cong Cl,1 nq ctia oO'nvi 24khac
Ti~n chi oiiu nr gop v<Snvao dan vi khac 25
Ti~n thll h6i oAu tu gop v6n vao oO'nvi khac 26 49.000.000
[Jon vi tinh. VND
145.119409.656
15.809.899.497
6 thang dAu nam2018
(124.651.973.611)
(J .354.750.347)
(252.183.202)
181.577.646 (422.422.621)
(18.8 J0.000.000)
17.857.916428
181.577.326 480.170.951
320 490.000
223.763.762.009
72.814.953.014
(84.827.599.769)
(16.934.799.413)
103.965.465.500 61.305.4J8.000
(96.123.844.396) (78.985.606.544)
1226.905.870.567)
(1527.423.651)
(252.620.449)
Bao cao tai chinh gifra nien ogCho 6 thang oAu nam 2019 k&tth(lc vilDngay
30/06/2019
Thuy~t 6 thang dAu namminh 2019
01
020304050607
20
Maso
27
32
31
30
33
34
35
36
CONG TV CO PHAN CA. PRE PETEC
s6 03 oll'cmgHoa £lilD, phuiYng2, qu;1.nPM Nhu;1.n,TP ..HCM
I. LIfU chuy~n ti~n tir ho:,t dgng kinh doanhTi~n tllU tLrban hang, cung c~p djch v~ va doanh thukhac
Ti~n chi tra cho nguo'i cung dp hang hoa va dich v~
Ti~n chi tra cho nglfoi lao O(lllg
Ti~n lili vay ail tra
Thu~ TNDN ail n.;;p
Ti~n tllU khac til"ho~t o.;;ng kinh doanh
Ti~n chi khac cho ho~t o(>ngkinh doanh
LU"uchuy~n ti~n thul1n tir ho:,t dgng kinh doanh
Chi tieu
LU"uchuy~n ti~n thul1n til' ho:,t dgng dAu tlr
12
Ti~n tllU lili cho vay, c6 trICva Iqi nhu;1.n01l9Cchia
m. LU"uchuy~n ti~n tir ho:,t dgng tai chinh
Ti~n thu til' phat hanh c6 phi~ll, nh;1.nv6n gop ctia chtisir huu
Ti~n chi tra v6n gop cho cac chti sa hiiu, mua I~i c6phi~u cua doanh nghi~p ail phat hanhTi~n thu tlr oi vay
Ti~n tra Ill;"g6c vay
Ti~n chi tra IWtllUe tai chinh
C6 trIC, 19"inhu;1.nail tra cho chti so' hu.u
•••••••!.••••••••••••••••••••••••••••••••••••••
BAo cAo LUU CHUYEN TIEN TE GIUA NIEN DO. .
11.878.414.029
(17,680,188.544)
319.396.446
11.559.017.583
Dan vi tinh: VND
6 thang d~u nam2018
Bao cao Ill; chinh giii'a nien dQ
Cho 6 thang d~u 113m20 19 k~tthUc vao ngay30106/2019
V.l
V.l
40
50
6061
70
Mil Thuy~t 6 thang d~u namsll minh 2019
Vii Thj Luu
K~ toan tru6'ngNgtriYi '(lP bi~u
(Thea phurmg phap trfCCt;ip)
6 thang d~u nam 2019
Nguy~n Le eBng
eONG TY CO PRA.N eA PRE PETEe
56 03 dllung Hoa Dao, phuong 2, qu(i11Phil Nhu(in, TP .HCM
Luu chuy~n ti~n thu~n tir hO\lt dQng tai chinh
Ltru chuy~n ti~n thuh trong nam (50=20+30+40)
Ti~n va ttrO'ng dUOllg ti~n d~n nam
Anh huong clla thay dbi tYgia h6i ooai quy obi ngo\li t~
T;~n va tuo'ng dtrO'ng ti~n cull; nam (70=50+60+61)
Chi tieu
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14
I. D~C DIEM HO~ T DONG CVA CONG TY
1. Hinh thuc sO'hu'u van
BAN THUYET MINH BAo cAo TAl CHiNH GIUA NIEN DQ6 thang d~u nam 2019
30.000.000.000 VND30.000.000.000 VND
Bao cao tai chinh giu'a nien d(lCho 6 thang d~u nam 20 19 k~t tMc ViiOngay
30/06/20 I9
Cong ty c6 ph~n Ca phe Petec duqc thanh l?p va ho"t d(\ng thea Gity chung nh?n dang ky kinh doanh 560304263392 do So' K~ ho"ch va f)~u tu TP. H6 Chi Minh dip Ik d~u ngay 27/03/2006, thay d6i I~n thu 07ngay 03/05/2019 .
V6n diSu Ie cua Cong ty thea Gi~y chung nh?n dang kyV6n gop t1l\ICt~ cua Cong ty t"i ngay 30/06/2019
CONG TY CO pHAN cA PHE PETECs6 03 du'ong Hoa DilO, phu'ong 2, qu?n Phu Nhu?n, TP .HCM
Tru So'chinh eua Cong ty tai s6 03 duong Hoa Dao, phuo'ng 2, qu?n Phu Nhu?n, TP. HCM .
2. Linh vl!'c kinh doanh: ThU'oongm<ti, dich vI!
3. Ngimh ngh~ kinh doauh- Ban buon nang, Himsim nguyen lieu (tru' gil, tre, IllIa) va di)ng v?t s6ng;- Ban buon may moe , thi~t bi va phu tung may khae;- Ban buon ehuyen doanh khae;- Ban buon nhien lieu r~n, long, khl va cae san ph~m lien quan;- Ban buon thu'e ph~m (mua ban tbUy san);- Kho bili valuu trO'hang hoa;- D"i Iy, moi giai, dilu gia (d"i Iy bao hi~m, mo giai thuong m"i);- V?n tai hilng hoa b~ng du'img bi);- V?n tai hang hoa b~ng du'img thuy ni)i dia;- Ho"t di)ng h6 trq dieh Vu lien quan d~n v?n tai;- V?n tai hang hoa ven bi~n va viSn dUffilg;- Kinh doanh bilt d(\ng san, QSDD, thu(\e chU quySn, so' huu, ehu suodung ho~e di thue .
4. Chu ky san xuiit kinh doanh thOng thU'img: 12 thang
5. ch truc doanh nghi~p:Cong ty co 3 chi nhanh g6m:
Chi nhanh Cong ty c6 ph~n Ca phe Petec t"i Hai Phimg
Chi nhanh Cong ty C6 phim Ca phe Petec t"i Lam D6ng
Chi nhanh Cong ty c6 ph~n Ca phe Petec - Cua hang xang d~u Tan Thuqng - Lam D6ng
n. KY KE ToAN, DON Y! TIEN TJ):sir DVNG TRONG Kt ToAN
1. Ky k~ toan
Nien d(\ k~ toan eua Cong ty b~t diu tu' ngay 01/01 va k~t thUe VaGngay 31112 hang nam .2. Doonvi ti~n t~
Do'n vi tiSn te sir dung trong ghi ehep k~ toan la d6ng Viet Nam (VND) .
III. CHUA.N MVC vA CHE DO KE ToAN
1. Ch~ d(l k~ toan
Cong ty ap d\lI1g Ch~ d(\ k~ toan doanh nghieP ban hilnh theo Thong tu 56 200/2014/TT/BTC ngay22/12/2014 eila B(\ Tili chinh va cae Thong tll' huang dan, b6 sung, sira d6i .
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15
BAN THUYET MINH BAo cAo TAl CHINH GIUA NIEN DO6 thang dfiu nam 2019
2. Tuyen b&v~ vi~c tuan tho Chufin m •.•.c k~ toan va Ch~ dQ k~ toan
Cong ty da ap d\rng cac Chulin m\lc k~ to<,n Vi~t Nam va cac van ban huang dfrn Chuiin lnu'Cdo Nha nu'acda ban himh, C:ic baa cao tai chinh dm;rc I~p va trinh bay theo dung quy dinh cua chulin m\lC, thong tuhlfo'ng dfrn th\lc hi~n chulin m\lc va Ch~ d('>k~ toan hi~n hanh dang ap dung,
Bao caa tai chinh gifra nien dQCha 6 thang dtiu nam 20 19 k~tthue vaa ngay
30/06/2019
CONG TY CO PHAN CA PHI: PETECs6 03 duang Haa DiiO, phu'ong 2, qu~n Phu Nhu~n, TP,HCM
IV. CAC cHINH SACH JUt TOAN AP D1)NG
1. Nguyen t~c ghi nh~n cac khoan ti~n va cac khoan tlr01lg dlf01lg ti~n
a. Nguyen t~c ghi nh~n cac khoan ti~n
Cac khoan tiSn la toan b('>s6 tiSn hi~n Co eua Cong ty t~i thai di~m bao cao, g6m: tiSn mat t~i quy, ti~n giringan hang khong ky Iwn va tiSn dang chuy~n,
b. Nguyen t~c ghi nh~n cac khoan tlfong dlfong ti~n
Cac khoan tu'ang duang tiSn la cac khoan dliu tlf co thai gian thu h6i can I~i khong qua 3 thang k~ tir ngaydliu tlf co kha nang chuy~n d6i d&dang thanh m('>tlm,mg ti~n xac dinh va khong co rui ro trong chuy~n d6ithanh tiSn k~ tll' ngay mua khoan dliu tu' do t~i thai di~m lap Baa cao tai chinh,
c. Nguyen t~c, phlfO'ng ph3p chuy~n d&i cac dAng ti~n khac
Cac nghi~p Vu kinh t~ phat sinh bling ngo~i t~ phai thea doi chi ti~t theo nguyen t~ va pilai duQ'c quy d6i rad6ng Vi~t Nam, Khoanthliu chi ngan hang duQ'c pMn anh tU'Q'ngtl,rnh' khoan vay ngan hang,
T~i thai di~m liip Baa cao tal chinll theo quy dinh cua phap IUat, Cong ty danh gia I~i s6 dlr ngo~i t~ theanguyen tiic:- s6 du' nga~i t~: thea ty gia mua nga~i t~ th\f'c t~ cua ngan hang thuong m~i t~i thai di~m laP Baa caa taichinh;
.2. Ngu)'en t~c ghi nhiin cac khoan phai thu
Cac khoan pilai thu dm;yctheo doi chi ti~t thea ky h~n phai thu, d6i tuang phai thu, la~i nguyen t~ phai thuva cae y~u t6 khac theo nhu du quan Iy cua Cong ty,
Vi~c phan la~i cac khoan phai thu duQ'c tlwc hien thea nguyen tiie:- PMi tim khaeh hang: cac khoan phai thu mang tinh chilt thuang m~i phat sinh ttl' giaa djch co tinh chiltmua-ban giiIa Cong ty va nguo'i Inua nhu ban hang, cung dip dich vu, thanh Iy /nhuQ'ng ban tai san, tiSnban hang xuilt khliu cua ben giaa uy thac thong qua ben nhan uy thac;- PMi thu n('>ib('>:cac khoan phai thu giO'a dan vj cilp tren va dan vi cilp duai tru'C thu('>ckhong co tLrcachphap nhan h~ch toan ph~ thu('>c;- Phai thu khac: cac khaan phai thu khong co tinh chilt thu'Q'ngm~i, khOng lien quan d~n giaa dich mua-ban,
Phan la~i cac khoan phai thu khi laP Bao caa tai chinh theo nguyen tAcnhu sau:- Cac khaan phai thu co ky Iwn thu h6i can I~i kholig qua 12 thang ha~c trong 1 chu ky san xuilt kinh daanhdlfQ'cphiln la~i la ngAnh~n,- Cac khaan phai tim Co ky h~n thu h6i can I~i tu' 12 thang tra len hOac tren 1 chu ky san xuilt kinh doanhduQ'c philn la~i la dai h~n,
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16
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BAN THUYETMINH BAa cAo TAl CHINH GIUA NIEN DO6 tMng dAu nam 2019
T~i thi)'i diem I~p Rio CaDtai chinh theo quy djnh eua phap lu~t, Cong ty danh gia I~i 56 du' eua cae khoannq phai thu eo g6e ngo~i te (trle cae khoan tra tmoe eho ngm'l'i ban; n.)u ~i thi)'i diem I~p baD caD co b~ngchu'ng chAc ehAn v€ viee ngu'ai ban khong th.) cung dp hang hoa, djeh v~ va Cong ty so phai nh~n I~i caekhoan tra tmoc b~ng ngo~i te thl cae khoan nay duqc coi la cae khoan m~e ti€n te co g6c ngo~i tel theo tygia mua ngo~i te eua ngan hang thuang m~i nal Cong ty thuimg xuyen eo giao dich t~i thai diem I~p BaaCaDtai chinh .
Bao cao tai chinh gifra nien d9Cho 6 thang dau nam 2019 k.)t thuc vao ngay
30/06/2019
a. Nguyen tiic ghl nh~n
D~'phong n(f phiii thu kIll) doi: eae khoan nq phai thu kh6 doi dU9c trich I~p d~' phong phai thu kho doikhi I~p Baa eao tai ehbh. Viec trieh I~p hoae hoan nhaP khoan d\f phong nay du'qc th\fc hien 0 thai diemI~p BaD eao tai chinh va duqe ghi nh~n vao chi phi quan I)' doanh nghieP trong ky, £l6i voi nhil'ng khoanphai thu kh6 doi keD diii trang nhi€u nam ma Cong ty dil c6 gAng dung m9i bien pMp d€ thu nq nhu'ng vii:nkhong thu du'qc nq va xae djnh khaeh nq th~'e S\f khong co leha nang lhanh toan thi Cong ty co the phai lameae thu t\IC ban nq eho Cong ty mua, ban nq hOac xoa nhfrng khoan n9' pMl thu kho doi tn~n s6 k€ to an(th\rc hien theo quy djnh clla PMp lu~t va £libu Ie Cong ty), ~',"',"',o=\'==='7"':;>
.;-----"CONG TIACllNIIIEM HliJell vu HI.1elliNil Kf
Hang t6n kho dLfqcghi nh~n theo gia g6c, Truang hqp gia tfi thuan co the th~'c hien duqc th~p h0'l1gia gh<!'If'MTOthl phai tinh theo gia trj thuan eo the th\fc hien duve, Gia g6c hang t6n kho baD g6111chi phi l11ua,chi pti~IANAch.) bi.)n va cac chi phi lien quan tr~'c ti.)p khac phat sinh d€ co QW)'c hang t6n kho 6' aia di€111va tf~ng , ::;;,0'Cac titi san duqc Cong ty mua v€ d€ san xu~t, su' d\Ing hOac d€ ban khong duqc tdnh bay la hang t6n khotfl~nBang can d6i k.) toan ma duvc tdnh bay la tal san dai h~n, baD g6m:
- San pham da dang co thai gian san xu~t, luan ehuy€n vuqt qua I11Qtchu ky kinh doanh thong t1wo'ng (tren12 thang);
- V~t tu, thi.)t bj, plW tung thay th.)co thai gian d\f tru tren 12 thang hOac han I11Qtchu ky san xu~t, kinhdoanh thong thuong,
b. Pblf(l'Dg phap tinh gia tri hang tbn kho
Gia tfj hang t6n kho cu6i ky duqc xac djnh theo phuang phap binh qul\l1gla quy€n,
c. Phu'o'ng pMp b~ch toan hang tbn kho
Hang t6n kho duqc lwch toan theo phuang pMp ke khai thuong xuyen .
d. PhltO'ng pMp I~p dl.J'phong giam gili himg tbn kbo
Cu6i nien dQ k.) toan, n.)u gia trj hang t6n kho khong tim h6i du do :,j hu hong, 16i tho'i, gia ban bi gial11hOac chi phi uoc tinh d@holm thanh san pham hoac d€ sAn sang ban san pham thi Cong ty I~p d\1'phonggiam gia hang t6n kho. S6 d~' phong giam gia hang t6n kho duvc I~p la cMnh lech gifra gia g6c clla hangt6n kho Ion 11O'ngia tfj thuan co thll tl1\l'chien dm,J'ceua chung,
3. Nguyen tiic ghi nh~n hang tbn kho
4. Nguyen de ghi nh~n va khh bao TSCD, TSCD thne tili ehinh, bilt d(\ng san dAu tit
Hi san c6 djnh du9'c ghi nh~n theo nguyen gia, Trang qua trinh su d\lI1g, tai san c6 djnh duqc theo doi chiti.)t nguyen gia, haD 11101'luy k.) va gia tri can I\li,Trang qua trinh sir d\lI1g,Cong ty trich khau haD TSC£l vao chi phi SXKD d6i voi TSCD co lien quan d.)nSXKD, Rieng TSC£l va hinh ia quy€n su dVng d~t thi chi t1nh kh~u haD d6i ,,6i nhung TSC£l vo hinh laquySn su' d\Ing d~t co thai h\1n,
CONG TV CO PHA.N cA PHE PETECS6 03 du'ang Hoa DilD, phuimg 2, qu~n Phu Nhu~n, TP,HCM
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17
BAN THUYETMINH BAo cAo TAl CHiNH GIUA NIEN DO6 thang dh nam 2019
7. Nguyen t~c ghi nh~n vay va n(}'phai tni thue tai chinh
Cac khoan vay du6'i hinh thil'c phat hanh tnii phi~u hOac phitt hlmh c6 phi~u U'Uaai cO ai~u khollll bAt bUQcben phat hanh phai mua I~i t~i m9t tho'i ai~m nhfrt ajnh trang tuang lai khong phan anh van khoan ml'c nay,
10-30 nam07-10 nam
06-10 113m03-10 113m
Bao cao tili chinh giu'a nien ao}Cho 6 thang afiu nam 20 19 k~t tI,UCvao ngay
30/06/2019
Philn lo~i cac khoan phiLitra khi I~p Bao cao tai chinh theo nguyen t~c nhu sau:- Cac khoan phlli tra co tho'i gian thanh toiLncan I~i khong qua 12 thang hoac trang 1 cbu kit san xufrt kinhdoanh all'qc philn lo~i la ngAn h(ln,
- Cac khoan phai tra co thai gian thanh toan can I~i t11 12 tllang tra len hOac tren I chu kit san xufrt kinhdoanh auO'c philn lo~i la dai h~n,T~i thai ai~m I~p Bao cao tai chinh theo quy ainh cua phap lu(it, Cong ty aanh gia I~i s6 du cua cac khoannq phai tra co g6c ngo~i t~ (trlr cac khoan nguai mua tra ti@n truac; n~u t(li tho'i ai~m I~p bao cao co b~ngchirng chAc chAn v~ vi~c Cong ty khong th~ cung dp hlmg hoa, djch Y\T va Cong ty s<;phai tra I(licac khoannh~n truo'c b~ng ngo~i t~ thi cac khoan nay auqc coi la cac khoan m~c ti~n t~ cO g6c ngo~i t~) theo tY giaban ngo(li t~ cua ngiln hang thu'Ong m~i noi Cong ty thUOllg xuyen co giao dich t~i tho'i ai~m I~p Bao cao taicbinh .
Khfru hao au'Q'ctrich theo phuong phap auang th~ng. Thai gian khfru hao au'Q'cuo-c tinh nhu sau:- Nha cu'a, v~t ki~n truc- May moc, thi~t bi- Phuong ti~n v~n tai, truy~n d~n- Thi~t bj van phong
5. Nguyen t~c ghi nh~n chi phi tra trlTcYc
Vi~c tinh va phan b6 chi phi tra tru6'c vao chi phi SXKD tirng kit k~ toan can Cll van tinh chfrt, mirc aQ tunglo~i chi phi a<fl\Tachon phuang phap va tieu thuc hqp lit, nhfrt quan,
Cac khoan chi phi tra truo-c auqc theo doi theo tung kit h~n tra truo-c aa phat sinh, aa phan b6 vao cac a6itU'Q'ngchiu chi phi cua tung k)' k~ toan va s6 con I~i chua phin b6 VaGchi phi.Philn lo~i cac chi phi tra truo-c khi I~p Bao cao tai chinh theo nguyen cic nhu sau:- s6 ti@ntra tnro-c a~ auO'c cung dp hang hoa, dich Vu trong kholmg t'Jai gian khong qua 12 thang hoac" ..chu kit SXKD thong tlllTang k~ tll' thai ai~m tra tmo-c au'o'c phin lo~i la ng~n h~n.:l.N ';..
- S6 tibn tra truo-c a<fau'o'c cung dp hang hoa, dich Vu trong khoang th6i gian tren 12 tllang hOac han ~ 'I:chu kit SXKD thong thu'o'ng k~ hI' th6i ai~m tra truo-c duqcphin lo~i la dai Iwn. : ;
.$:6. Nguyen t~c ghi nh~n cac khoan phiii tra,,,
Cac kholm phai tra auqc theo doi chi ti~t theo thai lwn thanh toan can I~i cua cac khoan phlli tra, a6i tuo'ngphlli tra, lo~i nguyen t~ phai tra va cac y~u t6 khac theo nhu du quan lit cua Cong ty .Vi~c philn lo~i cac khoim phai tra auO'c th\Tc hi~n theo nguyen tic:- PhIli tra nguc)'i ban: cac khoan phai tra mang tinh chfrt thuong m~i pMt sinh tu giao dich mua hang hoa,dich vu, tai san va khoat1 phai tn! khi nh~p kh.l.uthong qua ngu'6i nh~n uy thac;- Phai tra nQi b9: cac khoan phai tra giua aan vi cfrp tren va aon vi cfrp duo-i tru'C thuQc khong co tu' cachphilp nhiln Iwch toan ph\TthuQC;- Phai tn! khac: cac khoan phlli tra khong co tinh chfrt thu'Ong m~i, kh6ng lien quan a~n giao dich l11ua,ban,cung dp hang hoa, djch V\T.
CONG TV CO pHAN cA PHI: PETECs6 03 au'ang Hoa Dao, phu'ang 2, qu~n Phu Nhu~n, TP .HCM
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BAN THUYET MINH BAo cAo TAl CHiNH GIUA NIEN DO6 thang dfru nam 2019
Cac khoan vay, nQ'cAnduQ'c theo doi chi ti8t theo tirng d6i tlfQ'ng,tirng kh8 uo-c va tung lo?i tai san vay n(r.Cac khoilll nQ'tllUe tai chinh duQ'c philn anh theo gia tri hien t?i clla khoan thanh toan tibn thue t6i thi8uhoi,icgia tr) hQ'p Iy clla tai san thue,
Phan lo?i cae khoiln pluii vay va nQ'phai tra tllUe tili chinh khi I~p BaD cao tai chinh theo nguyen t~c nlm- Cac khoan vay va nQ'phili tra thue tai chinh co theri Iwn tra nQ'con I?i khong qua 12 thilng du'9'c phan io?ila ngAllh?n,
- Cilc khoan vay va nQ'phai tra thue tai chinh co thO'i h?n tra nQ'con I?i ho'll 12 thang duQ'c phan lo?i la daih?n,T?i tho'i di~m I~p Bao cao tili chinh theo quy dinh clla phap lu~t, Cong ty danh gia I?i 56 du clla cac khoanvay, nQ' thue tai chinh co g6c ngo?i te theo tY gia ban ngo?i te clla ngan hang tllU'o'llgm?i noi Cong tythuang xuyen co giao dich t?i thai di~m I~p Bao cao tai chinh,
Bao cao tili chinh giira nil~n d(iCho 6 thang d~u nam 2019 k8t thilc viw ngay
30/06/2019
8. Nguyen t~c ghi nh~n chi phi pha; tra
Cac khoan phai tra cho hang hoa, dich Y\I da nhan duQ'c tir ngu'O'i ban ho(ic da cung dp cho nguo'i muatrang ky nhung th\fc t8 chua chi tra do chua co hoa do'n hoi,ic chua dOh6 sO', tai lieU k8 toan va cac khoanphili tra cllo nguo'i lao G(ingduQ'c ghi nh~n vao chi phi san xuiit, kinh doanh trong ky d~ darn bao khi chi phiphilt sinh th\fc t8 khong gay a(it bi8n cho chi phi san xuiit kinh doanh tren co' 50-dam baa nguyen t~c phuhQ'p giu'a doanh thu va chi phi. Viec trich truo-c chi phi phai tra phai duQ'c tinh toan m(it cach chi,it che vaphili co b~ng chLrng hQ'pIy, tin ch, Khi cac chi phi do phat sinh, n8u co chenh lech vo-i s6 da trich, k8 toanti8n hitnh ghi b6 sung hoi,icghi giam chi phi tu'ong ung vo-i phan chenh lech,
9. Nguyen t~c ghi nh~n vBn chn so' hfru
a. Nguyen t~c ghi nh~n van gop cna chn SO'hiru, th~ng du van e&ph~n, qu)'~n ehf?n trai phi8uchuy8n d&i, van khae cna ehn so' hifu
V6n dau tu cna chu se,.hfru du'9'c ghi nh~n theo 56 v6n thu'c gop cua ehu so' huu va duQ'Ctheo doi chi ti8tcho tung t6 chuc, tung ca nhan tham gia gop v6n,
Khi giiiy phep dau tu quy dinh v6n dibu Ie cua cong ty au'9'c xac dinh b~ng ngo?i te thi viec xae djnh phanv6n gop cua nhit dau tu b~ng ngo?i te duQ'c can cu vao 56 IUQngngo?i te da thuc gop,
V6n gop b~ng tai san d~qc ghi nh~n tang v6n chu 50' huu thea gia danh gia I?i cua tai san dtrqc cac ben gopv6n chiip nh~n, D6i vo-itai san vo hinh nhu thuO'ng hieu, nhan hieu, ten thu'Q'ng nwi, quybn khai thac, phattri~n d\f an ". chi duqc tang v6n gop n8u philp lu~t co lien quan cho phep,
D6i vo-i cong ty c6 phan, v6n gop c6 phan clia cac c6 dong duqc ghi thea gia th\rc t8 phat himh c6 phi~u,nhu'ng duqc phan anh t?i hai chi tieu rieng:- v6n gop clla cM 50-huu dtrqc ghi nh~n thea menh gia clla c6 phi8u;- Thi,ing du' v6n c6 phan du'Q'cghi nMn thea 56 chenh lech lim hO'nho~c nho han giu'a gia tl1\l'ct~ phat himhc6 phi~u va lTIenhgia,
Ngoai ra, thi,ing du v6n c6 phan cGng du'Q'cghi nh~n thea 56 chenh lech 16n hml hoac nho hO'ngiua gia tlwct8 phat himh va menh giil c6 phi8u khi tai phat hanh c6 phi~u quy .
CONG TY CO PHAN CA PHE PETECs6 03 duemg Hoa DilD, phu'img 2, qu~n Phil Nhu~n, TP,HCM
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19
BAN THUYET MINH BAo cAo TAl CHINH GIUA NIEN DO6 thang dh nam 2019
Quy~n chon chuy~n db: trai phi~u phil! hanh cb phi~u pMt sinh khi cong ty phil! himh lo~i tnii phiSu co th@chuy@ndbi thanh m(jt s6 luong c6 phiSu xac dinh duO"cquy dinh sKntrong phUffilg an phat hanh. Gia trj duph,ln v6n Clla tnii phiSu chuy~n dbi la chenh I~ch gifra tbng s6 ti~n tim v~ tir vi~c phil! hanh trai phiSuchuy~n dbi va gia tri du ph,ln nO"Clla trai phiSu chuy~n d6i. T~i thi,.i .di~m ghi nh~n ban d,lu, gia tri quy~nchon cb phiSu Clla trai phiSu chuy~n dbi duO"cghi nh~n rieng bi~t trong ph,ln vbn d,lu tu ella ehu sc,.hu'u.Khi dao h~n trai phiSu, kS toan quy~n chon m'ly sang th~ng du v6n cb ph,ln .
V6n kMc phan anh v6n kinh doanh duO"chinh thanh do bb sung til' kSt qua ho~t d(ing kinh doanh ho~c doduO"ct~ng, biSu, tai trO",danh gia I~i tai sim (theo quy dinh hi~n himh) .
b. Nguyen t~c ghi nh~n chenh I~ch danh gia I"i tili siln
Chenh I~ch danh gia I~i tai san phan anh chenh I~ch do danh gia I~i tai san hi~n co va tinh hinh xu' Iy \pOI 17;>
chen,h I~cl; do, Titi san duO"cdanh gia l~i ChllYSu la TSCf?, bilt d(jng san d,lu t~', m(it s6 truo'ng hO"Pco tltj~~ T
va can thiet danh gia I~iv~t tu', cong cu, dung cu, thanh pham, hang hoa, san pham da dang... "iCIINHIEMUU
Cl' hi' hd' h "I'" . ., h ':CIIVUTI/len eC an gm ~I tal san trong cac tru'mJg O"p: I ClliNi, KE'- Khi co quySt djnh clla Nha nuae; VA KI,EM1'0- Khi t1wc hi~n cb ph,ln hoa doanh nghi~p Nha nuac; rill ANA- Cac truang hqp khac theo quy djnh clla pMp lu~t. l,f'lIo
Gia tri tai san duO"cxac dinh l~i tren co sa bimg gia Nha nuac quy dinh, H(ii dbng dinh gia tai san ho~c ccrquan thim dinh gia ehu)'en nghi~p xac djnh,
c. Nguyen t~c ghi nh~n chenh [~ch t5' gia
Chenh l~ch tY gia h6i doai la chenh I~ch phil! sinh tir VI~Ctrao dbi tlwc tS ho~c quy dbi eimg m(it s6 luVngngo~i t~ sang dan vj ti<1nt~ kS toan theo tY gia h6i doal khac nhau tai tho'i diSm phat sinh cac nghi~p Vukinh tS b~ng ngo~i t~ va t~i thai diSm danh gia l~i cac khoan m\ICco g6c ngo~i t~ khi I~p Bao cao tai chinh .
Cac khoan chenh I~ch ty gia trong ky tir cac giao djch b~ng ngo~i t~ duO"cphan anh vao doanh tim ho~td(ing tai chinh (nSu liii) ho(ic chi phi tai chinh (nSu 16) tai thai di~m phat sinh. Rieng chenh I~ch ty gia tranggiai do~n truac hoat d(ing ella cae doanh nghi~p do Nha nu'ac n~m gifr 100% v6n di~u [~ eo th\fc hi\)n duan, cong trinh trong oi~m qu6c gia thi phim anh tren Bang can 06i kS toan va phiin b6 d,ln vao doanh thu /chi phi tai chinh .
d. Nguyen t~c ghi nh~n IVi nhn~n chua philn phili
Lgi nhu~n sau thuS chua philn ph6i la s6 Igi nhu~n tir cac ho~t d(ing cila cong ty sau khi e(ing (+) ho(ic trir (_) cac khoim oi~u chinh do ap dung hbi t6 thay d6i chinh sach kS toan va oi~u chinh hbi t6 sai sot trong ySucua cac nam tmac .Vi~c phan chia 100inhu~n ho~t d(ing kinh doanh cua cong ty phai dam bao theo dllng chinh sach tai chinhhi~n hanh.Cong ty m~ philn ph6i 1';l'inhu~n cho chu so' huu khong VU'9'tqua mLI'CIgi nhu~n sau thuS chu'a philn ph6itren Bao cao tai chinh hgp nh,h sau khi oil lo~i trll' anh hll'o'ng clla cae khoan liii do ghi nh~n til' giao dichmua gia reo Truang h9'P lo'i nhu~n sau thuS c1ma philn ph6i tren Bao cao tai chinh h9'P nhit cao hun 19'inhu~n sau thuS chua phim ph6i tren Bao cao tai chinh rieng cua eong ty m~ va nSu s6 Igi nhu~n quySt dinhphan ph6i vu.gt qua s6 19'inhu~n sau thuS chua phan ph6i tren Bao caO'tai chinh rieng, cong ty 111~ch i th~'chi~n philn ph6i sau khi oil oi~u c1luy~n [9'i nhu~n tll: cae cong ty con v~ cong ty me.
Khi philn ph6i 19'inhu~n c&n can nh~c oSn cac khoan 111\ICphi tibn t~ n~m tl'ong lo'i nhu?n sau thuS c1maphiln ph6i co th~ anh huo'ng dSn lu6ng tibn va khanang chi tra cb tlrc, 100inhu~n clla cong ty .
Bao cao tili chinh gifra nien d(lCho 6 thang d,lu nam 20 19 k~t thllC vao ngay
30106/2019
CONG TY CO PHA.N CA. PHE PETECS6 03 dlrong Hoa Dao, phuang 2, qu~n Phll Nhu~n, TP .HCM
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BAN THUYET MINH BAo cAo TAl CHiNH GIUA NIEN DQ6 thang diu nam 2019
Bao cao tili ehinh gifra nien di}Cho 6 thimg dau nam 2019 k~t thue vilOngay
30/06/2019
,c~/'. ~b. Nguyen tae ghi nh~n doanh thu hO<ltdi)ng tai ehinh :'IN '"1.-
. :r:, " ,. ~N -Doanh thu hO;lt d(lng tili ehinh bao gam doanh thu tien lai, tien ban quyen, co tli'e, Ioi nhu~n dUY'eehi~ .cae khoan doanh tIm hO;ltd(lng tili ehinh khae. D6i vai tiSn lai thu til"cae khoan eho vay, ban hang tra eh~ *tra gop: doanh thu du'Q'Cghi nh~.n khi chitc chitn thu duoe va khoan g6e cho vay, no g6c phai thu khan' :<:phan iO;li Ia qua h;ln dn phai I~p dv phOng. Doanh thu til"e6 tu'c duoe ghi nh~n khi quySn nh~n e6 tu'c' oexae Ian.
10. Nguyen t~e ghi nh~n doanh thu
a. Nguyen t~e ghi nh~n doanh thu ban himg
Doanh thu ban hang duoe ghi nh~n khi d6ng thai thoa man cae diSu ki~n sau:- Phan Ian rui ro va Ioi feh gitn liSn vai quySn so hu'u san ph<lm hoile hang bOa da dU'9'eehuySn giao ehongu'ai mua;- Cong ty khong con nitm giu quySn quan Iy hang hoa nhu ngu'iri so' huu hang hoa ho~e quySn kiSm soil!hang hoa;- Doanh thu duoe xae oinh tuong d6i ehite ehitn;- Cong ty da thu duoe ho~e se tIm duoe loi feh kinh t~ til"giao djeh ban hang;- Xae djnh duoe chi phi Ijen quan d~n giao djeh ban hang .
e. Nguyen t~e ghi nh~n thn nh~p khae
Thu nh~p kMe bao g6m cae khoan thu nh~p khac ngoai hO;lt d(lng san xu<lt, kinh doanh eua cong ty:nhuong ban, thanh ly TSCD; tiSn ph;lt do khach hill1gvi ph;lm hop d6ng; tiSn b6i tlmCrngella ben thil ba d6bu ditp cho tai san bi t6n thilt; khoan thu til: no kho doi da xil: Iy xoa s6; no phai tra khong xae djnh oU'9'eehu; tim nh~p til:qua bi€u, t~ng bitng tiSn, hi~n v~t ...
11. Nguyen t~e ghi nh~n cae khoan giam trir doanh thu
Vi~e diSu chinh giam doanh tIm ouO'e thve hi~n nhu' sau:- DiSu ehinh giam doanh tIm eua ky phat sinh n~u cae khoan giam tru doanh thu phil! sinh eung ky tieu th\1san ph<lm,himg hoa, dich Vu;- DiSu ehinh giiiln doanh tim nhu sau n~u cae khoan giam tru' doanh thu phat sinh sau ky tieu thu san ph<lm,hang Ma, djch Vu:
+ DiSu chinh giam doanh thu tren Bao cao tai chfnh eua ky I~p bao cao n~u pMt sinh cac khoan giam trildoanh thu tmac tho'i dibm pMt hanh Bao cao tai chinh;
+ DiSu chinh giam dminh tim tren Bao cao tai chinh eua ky sau ky I~p bao cao n~u phil! sinh cac khoangiam tru' doanh thu sau thai di6m phil! hanh Bao cao tai ehinh .
Chi~t khilu thuong m;li phili tra la khoan cong ty ban giam gia niem y@tcho khaeh hang mua hang vai kh6iIlfong lan,
Giam gia hang ban la khoan giam tflf cho nguo'i mua do san phfun, hang hoa kem, milt ph<lmchilt hay khOngdung quy cach theo quy djnh trong hop dbng kinh t~.
Hang ban tfa I;li phan anhgia trj cua s6 san ph<lm,hang hoa bj khaeh hang tra I;li do cac nguyen nhan nhll'vi ph;lm cam k~t, vi ph;lm hop d6ng kinh t~, hang bi kem, milt ph<lmchilt, khong d(mg ehlmg 10\li,quy cach .
CONG TY CO pHAN cA PHE PETECS6 03 duimg Hoa DilO, phuimg 2, qu~n Phu Nhu~n, TP,HCM
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BAN THUYET MINH BAa cAo TAl CHINH GIUA NIEN DO6 thling dilu nam 2019
15. Nguyen t:ie ghi nh~n chi phi thu~ TNDN hien hanh
Chi phi t11l1~TNDN hien hanh la sb thu~ TNDN phai nop au'qc xac ainh tren CO' sa thu nh~p chiu thu~ vathu.l suilt thu.l TNDN hien hanh,
16. Cae giao djch b~ng ngo"i t~
Ty gia giao dich thl,J'et.l t~i thai di~m phat sinh giao dieh a~ quy dbi cae giao dieh phat sinh bling ngo~i tesau day:
- Dbi vO';hqp dbng mua ban ngo~i te (hqp abng mua ban ngo~i te giao ngay, hqp d5ng ky h~n, hQ'p d5ngtu'ang lai, hqp dbng quy~n ehQn, hQ'pdbng hoan dbi): ap d~ng ty gia ky k~t trong hqp d5ng mua, ban ngo~ite giil'a Cong ty va ngan hang thuang m~i;
- Dbi vai cac khoan g6p vbn ho(ic nh~n vbn gop: ap d\lng ty gia mua ngo~i te ella ngan hang nai Cong tyma tai khoan d~ nh~n vb" ella nha d.J.utu t~i ngay gop vbn/ nh~n gop v6n;
- Dbi vai nQ'phai thu ny' phai tllll: ap d~ng ty gia mua ella ngan hang thuong m~i nai Cong ty chi dinhkhaeh hang thanh toan t~i thai di~111giao dich phat sinh;
- Dbi vai nq phili tni nq phai tra: ap d~ng tY gia ban eua ngan hang thuang mai no'i Cong ty d~' ki.ln giaodieh t~i tho'i di~m giao dieh phat sinh;
- Dbi vai cae giao dieh mua slim tai sim hoiie cae khoan chi phi du'Q'cthanh toan ngay bAng ngo~i te (khongqua cae tai khoan phai tnl): ap d~ng ty gia mua eua ngan hang thuo'ng l11~ino'i Cong ty th~c hien thanh toan,
Bao cao tai chinh gifra nien di}Cho 6 thang dilu nam 2019 k~t thilCVilOngay
30/06/2019
CONG TY CO PHAN CA PHE PETEC5b 03 du'ong Hoa DilO, phuong 2, qu~n Phil Nhu~n, TP,HCM
12. Nguyen t:ic ghi nh~n gia van hang ban
Gia vbn hang ban bao g5m tri gia vbn cua san ph.J.m, hang h6a, dich v~, bilt d9ng san dilu tu; gia thimh sanxuilt cua san philm xay llip ban trang ky va cac chi phi lien quan d~n ho~t d9ng kinh doanh bilt d9ng sim dilutu .. ,
Gia tr! hang t5n kho hao h~t, milt mat duqc ghi nh~n van gia vbn hang ban sau khi trir di cac khoan b5ithuimg (n~u co),
Dbi vai chi phi nguyen v~t lieu tr\Ic ti~p tieu hao vUQtmire binh thuirng, chi phi nhan cong, chi phi san xuiltchung cb djnh khong poan bb vao gia tri san philm nh~p kho duqc tinh vao gia vbn hang ban sau khi trir dicac khoan b5i thucmg (n~u co) k~ ca khi san ph.J.m,hang hoa chua du<;rexac dinh la tieu th~,
13. Nguyen t:ic ghi nh~n chi phi tai chinh
Chi phi tili chinh bao g5m eac khoan chi phi ho~t d9ng tili ehinh: chi phi ho(ic cac khoan 16 lien quan d~ncae ho~t d9ng dau ill tili ehinh; chi phi cho vay va di vay vbn; chi phi gop vbn lien doanh, lien k~t; 16chuy~n nhuqng chil'ng ~hoan; d\!' phong giam gia chung khoan kinh doanh; d\!' phong tbn thilt dau tu' VilOdan vi khac; khoan 16 poM sinh khi ban ngo~i te, 1615' gia hbi doh, .
14. Nguyen t:ic ghi nh~n chi phi ban hang, chi phi quan Iy doanh nghi~p
Chi phi ban hill1g phan anh cae chi phi t1wc t~ phM sinh trang qua trinh ban san ph.J.m, hang hoa, cung ci\pdich V\1.
Chi phi quan 1y doanh nghieP phan anh cac chi phi chung cua cong ty g5m cac chi phi v~ IlfO'ng,bilOhi~111xli hQi, bao hi~m y t~, bao hi~m thilt nghieP, kinh phi cong doan cua noan vien quim Iy; chi phi v~t lieu vlinphOng, cong c~ lao d9ng, khilu hao TSCD dllng cho quan Iy cong ty; ti~n thue dilt, t11l1~1110nbai; d~' phongnq phai thu kh6 a6i; dic:, v~ l11uangoai; chi phi bAng ti~n khac ..,
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BAN THUYET MINH BAo cAo TAl CHINH GIUA NIEN D<)6 thang d~u nam 2019
Ty gia ghi s6 tll\fc t~ oich danh ougc ap d\mg khi thu h6i cac khaan [g phai thu, cac khaan ky cuoc, ky quyha~c thanh taan dc khailn ng phai tra b~ng nga?i t~, ougc xac oinh b~ng ty gia t?i tho'i oiSm giaa djch phatsinh .
Ty gia ghi s6 binh quan gia quySn di d(\ng ouvc ap dung t?i ben Co tai khaan tiSn khi thanh taan b~ng nga?it~,
Bao cao tili chinh gifra nien at}Cha 6 thang a&unam 20 19 k~t thuc vilOngay
30/06/2019
a. Tili san tili chinh
Thea Thong tu' 21 0, Cong ty phan la?i cac tili san tai chinh thanh dc nhom:- Tai san til, chinh OllgCghi nh~n thea gia tli hgp Iy thong qua Baa cao k~t qua ha?t d(\ng kinh daanh lalllQttai san tai chinh ougc n~m giu dS kinh daanh ha~c dugc x~p vaa nhom pMn anh thea gia tri hgp Iy thongqua Baa caa k~t qua haat oQng kinh daanh t?i thai diSm ghi nh~n ban o&u;- Cac khaan o&utu n~m giG'o~n ngily oaa Iwn Iii cae tai san tili chinh phi pMi sinh vo-i cac khaan thanh taanc6 djnh ha~c co thS xac dinh va co ky daa h?n c6 dinh ma Cong ty co y dinh vii co kha nang gin o~n ngilydaa han;- Cac khaim cha vay va phai thu Iii cac tili san tai chfnh phi phai sinh vo-icac khaan thanh taan c6 djnh Iwacco thS xac oinh va khong dm;rc niem y~t tren thi truang; ,- Tili san sAn sang o~ ban la cac tai siln tai chinh phi phai sinh ou'gc xac ainh la sAn silng oS ban ha~c khOngolrgc phan la?i lil tili san tili chinh duvc ghi nh~n thea gia tri hgp Iy thong qua Baa dO' k~t qua haat o(\ngkinh daanh, cac khaan d&utu n~m giu d~n ngily daa h?n, cac khaan cha vay va pMi thu .
Vi~c phan la?i cac tili san tili chinh nily phu thu(\c vila muc oich vil biln chAt Clla tili san tai chinh vil dlrgcqlly~t dinh t?i tho'; diSm ghi nh~n ban d&u.
Cac til, san til, chinh Clla Cong ty baa g6m ti€n vil ti€n giri ng~n h?n, dc khaan phai thu khach hilng, phaithu khac, dc khaan cha vay, cac cong Cu tili chinh dugc niem y~t va khong dugc niem y~t.Cac tili san tili chinh du(l'c ghi nh~n l?i ngily mua vil dimg ghi nh~n t?i ngily ban. T{li thai diSm ghi nh~n 1&11d&u tili san tili chinh dUQ'cxac nh~n thea gia g6c c(\ng vo-i chi phi giaa dich tr\lc ti~p lien quan o~n vi~cmua, phat hilnh .
b. NQ'pMi tra tili chinh vii cong C\l van chii sir hu'u
Cac cong Cli tai chinh dlJ'(;rcphan la?i Iiing phai tra tili chinh ha~c cong Cll v6n ch'l so' hUll t?i thai oiSm ghinh~n ban d&uphil hgp vai ban chAt vil oinh nghi'a Clla ng phili tra tili chinh vii cong Cu v6n Chll so' hu'u.
17. Ben lien quan
Cac ben ouvc cai lalien quan n~u m(\t ben co kha nang kiSm saat ho~c co anh hucmg oang kS 06i vo-i benkia trang vi~c ra quySt oinh cac chinh sach tai chinh va ha?t o(\ng, Cac ben cGng ougc xem Iii ben liennSu cimg chiu S\fkiSm saat chung hay chiu anh Imo'ng oang kS chung, ,.'.100117;>9'0
Trang viec xem xet m6i quan he clla cac ben lien quan, biln chAtClla m6i quan he ou'a'c chil trang nhiS,;:iilJ\5i'tY •• ' • " . '. . ,<:IINIIiEMIIUUIIA
trang hmh tlllICphap Iy. '>1 vu TlfvA'';lIfNi~ Kf T OA"KIEM lOAN!'IIIA NAM .
, y,'I.PHOC
18. Cong C\l tili chinh
CONG TY CO PHAN CA PRE PETECS6 03 auimg Haa DilO, phu'o'ng 2, qu~n Phil Nhu~n, TP .HCM
••••••••••••••••••••••••••••••••••••••••••••••
23
BAN THUYET MINH BAo cAo TAl CHiNH GIUA NIEN DO6 th:ing dAn nam 2019
Theo Thong ill 210, C6ng ty phan lo"i nq phai tra tai chinh thanh cac nhom:- Ng phai tra tai chinh du'qc ghi nhan theo gia trj ho"? Iy thong qua Bao cao k~t qua ho"t d9ng kinh doanh lano' pha; tra duqc nAm giu d~ kinh doanh ho~c duo'c x~p vao nhom phill1anh theo gia trj hop Iy thong quaBao cao k~t qua ho"t d9ng kinh doanh t"i thiri di~m gh; nhan ban dilu;- Cac khoan nq phai tra tai chinh du-qc xac d)nh theo gia trj phiin b6 duqc xac dinh biing gia tri ghi nhan bandAu cua nq phili tra tai chinh trir di cae khoan hoan tra g6c, cQng ho~c trir cac khoan phan b6 lily k~ tinhtheo phuong phap liii suii! th~'c t~ cua philn chenh I~ch giua gia tr) ghi nhan ban dilu va gia tri dao I""n, trlrdi cac khoan giam trlr (tr\fc ti~p ho~c thong qua vi~c suod~ng m9t tai khoim d\f phong) do giam gia tr; hoacdo khong th~ thu h6i,Vi~c phan lo"i nq pha; tra tai chinh nay ph\! thu9C vao m~e dich va ban chilt eua tai san tai ehinh va du'QCquy~t djnh t"i tho'i di~m ghi nhan ban dAu. ,Nq phili tra tai chinh cua Cong ty bao g6m cac khoan phai trangu'iri ban, phai tra khac, cae khoan no'" vay .T"i thiri diSm ghi nhan ban dilu !iit ca nq phai tra tai chinh du'qc xac nhan theo gia g6c c9ng v6i chi JVi'i iao
, , (Idich tr\fc tiep lien quan den vi~c phat hanh. i *Cong Cli van Chu sit hii"u (CSH) : La hqp d6ng chung to duqc nhiing Iqi ich can I"i vb tai san cua. g tysau khi trir di Wan b9 nghia V\1.
Bu trir cac cong cli tili chinh: Tili san tai chinh va nq phili tn1 tai chinh duqc bu trlr v6i nhau va trinh baygia trj thuiln tren Bang can d6i k~ toan khi va chi khi Cong ty co quybn hqp philp db bu trir gia trj dii duqcghi nhan; va co d~' djnh thanh toan tren co sO'thuiln ho~c ghi nhan tii san va thanh toan nq phai tra cung1119tthi,.i dibm .
'.•••••••••••••••••••••••••••••••••••••••••••••
CONG TY CO pHAN cA PHE PETECS6 03 duirng Hoa Dao, phuirng 2, quan PM Nhuan, TP.HCM
Bao cao tai chinh gifra nien dQCho 6 thimg dAu niim 2019 kilt thuc vao ngay
30106/2019
v . THONG TIN BO SUI\G CHO cAc KHOAN Ml}C TRiNH BA.Y TREN BANG CAN DOl KE TOAN£J(f/1 vi tinh: VND
BAN THUYETMINH BAo cAo TAl CHiNH GIUA NIENDO6 thang diiu nam 2019
Bao cao tai ehinh gifi'a nien d9
Cho 6 thang dilll nam 2019 kilt thue vao ngay
S&d~u nam
335.337.000130.500000
6.315.000.000112.730.220
12.839.699.60537.487.648
S&d~u nam
260.616.100851.055.535377.791.435473.264.100
10.606.000.000
11.717.671.635
19.770.754.473
S&eu&i kY
2.795.806.477
S&eu&i kY
103.763.7002.692.042.777
92.106.622
2.599.936.155
12.314.477.9839.265.803.360
1.344.323.2001.704.351.423
12.314.477.983
335.337.000126.000.000
6.315.000.000112.730.220
12.839.699.60537.487.648
19.766.254.473
2.1. l\-g~n h,lUR&R Agro Pte LTDMovasagh Trading Company
Brooks General Trading co LLCD6i tm;mg khile
qng
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2.2. Dili h(lnDNTN Thu'011gm(li Tl"\I"cPhiltCeng ty TNHH H~u dn VT va TM Toan PhatCeng ty TNHH Huang GiangCeng ty TNHH TM Thanh TrangCeng ty TNHH SX&TM XNK Tan Dinh PhongD6i tuqng khilc
- Ti~n mijt- Ti~n gUi ngan hilUg+ TiSn giri (VND)+ TiSn giri (USD)
- Cae khoiin tllO'ng dllong ti~n
qng
24
2.2. Phiii thu khaeh hilng fil cae ben lien quan: kheng co
1 . TIEN vA. cAc KHOAN TtrONG DtrONG TIEN
2 . PHAI THU CUA KRACH HANG
CONG TY co PHAN CA.PRE PETECs6 03 duo'ng Hoa Dao, phuimg 2, qu~n Phu Nhll~n, TP .
•••••••••••••••••••••••••••••••••••••••••I:•••
••••••••••••••••••••••••••••••••••••••••••••••CONC TY CO pHAN cA PHE PETECS6 03 alfang Hoa DilO, phlfang 2, qu~n Phu Nhu~n, TP. HCM
Bao cao tai chinh giira nien i1e)Cho 6 thang a~u nam 2019 kt( (huc vao ngay ]0/06/2019
BAN THUYET MINH BAo cAo TAl CHINH GIU'A NIEN DQ6 thang i1h nam 2019
3. cAc KHOAN DAu TU'TAr CHiNH
D~ u hr gop van vao i1lYllvi kh:\cs' ,.kY S6 afiu namo cum
Gia tfi g6e »'! phOng Gia tf! hgp Iy Gia tf! g&e »\r phong Cia tf! hlYp IyJ){;u I,c viLO cae d(rn vi khac 3.000. Z80.000 1.083.000.000 1.917.Z80.000 3.000.Z80. 000 1.083.000.000 1.917.280.000Cong ty CP B~( aQng san va Ky thu~( Xang 3.000.000.000 1.08].000.000 1.917.000.000 ] .000.000.000 1.08] .000.000 1.917.000.000diiu C*)Cong ty CP Xang d~u D~u khf Nam Djnh 280.000 280.000 280.000 280.000C**)
Ce)llg 3.000.280.000 1.083.000.000 1.917.280.000 3.000.280.000 1.083.000.000 1.917.280.000
Ghi ch ••
C*j: Cong ty CP B!i( aQng san va Ky (hu~( Xang diiu hi~n t?i aa nglmg ho?( dQng dang eha sap nh~p I?i theo ycu c5u (ai CIT du eua T6ng Cong ty, do d6 danvi aa khong (itn hanh (rieh I~p d\f phong (hem.
C**)Cong (y CP Xang diiu Diiu khf Nam Djnh b!i( diiu giao dieh (ren thi (nIang giao dieh eua cae eong ty dai ehung ehlfa niem yt( CUpCom) vao ngay20/02/2017.
BAN THUYET MINH BAo cAo TAl CHINH GIUA NIEN DQ6 thang dh nam 2019
130.500.000
335.337.00037.487.648
112.730.220
6.315.000.000
335.337.00037.487.648
130.500.000
112.730.220
86 dh namGia trj Oil phong
6.500.000.0006.500.000.000
35.146.72025146.72010.000.000
6.535.146.720
86 dAu namGia g6c Oil ph6ng
9.891.2462.431.355.379
2.441.246.625
6.315.000.000
19.770.754.473
12.839.699.605
126.000.000
335.337.00037.487.648
112.730.220
6.926.554.868
Bao cao tai chinh giii'a nien dl}Cho 6 thang aAu nam 2019 kilt thue vliOngay 30/06/2019
6.315.000.000
126000.000
335.337.00037.487.648
112.730.220
86 cu6i kYGia tr! Oil phimg
86 cu6i kyGia g6c Gia tri
co th~ thu ha,
131.275.5966.500.000.0006.500.000.000
35.146.72025.146.72010.000.000
6.666.422.316
26
86 cu6; kYGia g6c Oil phOng
6.315.000.000
2.421.458.459
2.421.458.459
19.766.254.473
12.839.699.605
Cl}ng
Ng~n h(ln- Tam ung- Ky cuqe ky quy ng~n han+ BIDV - CN Ba Chi&u- Phai thu khae+ Phan Ttin Cudng+ CTy TNHH XNK Ca phi!Minh Ti&n
- T6ng gia tl'! cae khoilll philithu, eho vay qua han thanhtoan hoae dura qua hannl1l1'ngkho eo khil nang thuh6iChi liil:
DNTN TM Tn,rc PhdlCang Iy TNHH Thuxmg mqiva Dich I'll Ph" HdiCang Iy TNHH H(iu Cdn VTva TM Toan PhdlDNTN Khdnh TranCang Iy TNHH HuangGiang (*)
Cangly TNHHTMThanhTrang
Cang Iy TNHH SX va TMXNK Tan Dinh Phong
Ci}ng 19.766.254.473 6.926.554.868 19.770.754.473 6.931.054.868
C*) Theo aanh gia eua C6ng ty hi~n tai C6ng ty aa trieh I~p d\l phimg eho khoiln phili thu nity v6i tY I~ 60%lit ai, vi C6ng ty aa eo ban an ella T6a an aang eha- k&tquil XLI' Iy thu h6i nq nen C6ng ty kh6ng trieh I~p themd\r phollg .
- Nguyen li~u, viit li~u- Hitng hoa
Ci}ng
CONG TY CO pHAN cA PHE PETECS6 03 auimg Hoa DliO,pl1l1'img2, qu~n Phu Nhu~n,TP. HCM
4 . cAc KHoAN pHAI THO KHAc
5. NOxAu
6 . HANG TON KHO
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••••••••••••••••••••••••••••••••••••••••••••••CONG TY C61'HAN cA PHE PETECS6 03 ducrng Hoa Dim, plurcmg 2, qu~n Phu Nhu~n, TP. HCM
Bao eao tai ehinh gifta nien dQCho 6 thimg d;lu nam 2019 kSt thuc vao ngay 30/06/2019
BAN THUYET MINH BAo cAo TAl CHiNH GIU'A NIEN DQ6 thang d;lu nam 2019
7 . TANG, GIAM TAl SAN CO D!NH HUU HiNH
6.088.897.0415.805.827.199
19.091.196.089
13.285.368.890
19.091.196.089
13.002.299.048283.069.842283.069.842
VNDVND
747.609.6647.212.195.416
TSCD hftu hlnhkhae
104.009.540
104.009.540
104.009.540
104.009.540
Thi~t bivan phong
18.750.00014.062.500
2.281.118.351
2.262.368.3514.687.5004.687.500
2.281.118.351
2.267.055.851
PhtrO'llg ti~nv~n tai
107.499.95479.999.950
5.303.206.925
5.223.206.975
5.195.706.97127.500.00427.500.004
5.303.206.925
May moethi~t bi
5.440.214.186250.882.338250.882.338
5.962.647.0875.711.764.749
5.691.096.524
11.402.861.273
11.402.861.273
Nha erra,v~t ki~11true
Chi tieu
Nguyen giaS6 dtr dh nams6 tang trong ky- Mua trong ky- O;lu tu XDCB hoim thilnh- Tang khacS6 giam trong ky- Chuyoln sang BDS d;lu tu- Thanh Iy, nhuQ"ngban- Giiun khac (Do dio!uchlnh)S6 dtr eu6i kyGia tri hao mon luy k~S6 dtr d;lu nams6 tang trong ky. Kh&u hao trong ky- Tang khac86 giam trong ky. Chuyoln sang BDS d;lu tu- Thanh Iy, nlmQ"ngban- Giitm khacs6 d u' eu6i kyGia tri con I"iT"i ngay dh namT"i ngay eu6; I<y
Ghi ehu:. Gia trj con lai cu6i ky cua TSCD hiiu hinh dlmg doltho!ch&p, dm c6 dam bao khoill1 vay. Nguyen gia TSCO hu'u hlnh cu6i ky da kh&u hao hSt nlmng viin con SCI' d\ll1g
~2.'\..'~"-.$~ ~'.E;: •...c,
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- Gia trj con I~i cu6i ky eua TSCD vo hinh dung dS thS chAp, dm e6 dam bila cae khaan vay: 1.900,000.000 V}
- Nguyen gia TSCD vo hinh eu6i ky da kh,lu haa hSt nhung vftn con su' d\lng: 0 VND
BAN THUYET MINH BAo cAo TAl CHiNH CIU A NIEN DQ6 thang dAu nam 2019
Baa cao tai chinh gifra nien di)Cha 6 thang dAu nam 2019 kSt thue viw ngay
30/06/20] 9
'iNG TV29.450.073.000 NHIEMIIUUI
, VUTUV,liNHKfr",E"'TOA
- :;fA NAMcpuel
Ci)ng
29.450.073.000
29.450.073.000
29.450.073.000
sa dAu nam
58996,80018,700,000
]36,753,191
214.449.991
29.450.073.000
s6 cu6i ky
29.450m3.000
29.450.073.000
29.450.073.000
Quy€nsir d•••ng d~t
28
Nguyen gia
s6 du dh nam
s6 tang trong 1<)'
- Mua trang ky
sa giam trong ky- Thanh Iy, nhU'<;mgban
- Giam khae
S'd ,. k'a u CUOl y
Gia trj hao mon luy k~
s6 du dAu nam
sa tang trong kY
- Kh,lu haa trang ky
s6 giam trong ky- Thanh Iy, nl1U'Q'ngban
- Giam khac
S'd "k'o U' CUOl YGia lri con I",i
T",i ngay dAu nam
T",i ngay cu6i ky
Chi tieu
Ng~n h",n- Ti~n thue d,lt- Chi phi quan Iy mail- Chi phi sua ehu'a tai san
Ci)ng
8 TANG, GIAM TAl sAN CO DJ'NH VO HlNH
9. CHI PHI TRA TRuac
CONG TV CO pHAN cA PHE PETECS6 03 duimg Haa Diw, phu'ang 2, qu(in Phil Nhu(in, TP,HCM
••••••••••••••••••••••••••••••••••••••••••••••
••••••••••••••••••••••••••••••••••••••••••••••CONG TY CO pHAN cA PHE PETECS6 03 dll'Cl'11gHoa £lao, phu'img 2, qUa" Ph" Nhuan, TP, HCM
Bao cao tai chinh gifra nien dQCha 6lhilllg dilu nam 2019 kSt thllC vao ngay 30106/2019
BAN THUYET MINH BAo cAo TAl CHiNH GIUA NIEN DO6 thang dftu nam 2019
10 . VAYVANQTHUETAICHiNH
Ng~n h\ln
Gi:i tr!
13.174.451000 5.281.3 15.500Ng6n hang Thuong maicdphdn Ddu !u va Phd!!ridn Vi?! Nam - CN BaChiiu
_____ , S&cu&i kyS&co kha nang
Ira nQ'13.174.451000
Phat sinh
Tang Giiim
104.091.917.671 96.198.782.171
Gi:i tri
sa dan namsa co khii nang
tra DQ'
5.281.315.500
Ng6n hang Thuong mgicdphdn Dong A - Qu(jn10
CQng
23.330.000
13.197.781.000
23.330.000
13.197.781.000
200.000
104.092.117.671
14.046.000
96.212.828.171
37.176.000
5.318.491.500
37.176.000
5.318.491.500
Chi tift cac khoan vay t(li ngay kit thuc nam tili chinh nhu sau:
S&/ngay Ben cho vayciia hq'p d8ng vay
ThO'i h\ln cAp h\lnml.'C
Lai suit S& cuBi ky Hinh thu'c dambao khoan yay
Hqp d6ng s6o 1/201911658137/HDTDngay 02/0512019
Ngan hang Thlwng m~i c6 ph&nD&utIl' va Phat trian Vi~t Nam - CN BaChiau
12 thang thee liii suit nganhang tung thai ky
13.174.451000 Hqpd6nge&mc6/th6 chip/baeliinh/ky quy (hqpd6ng bae dam)
Hap d6ng s0, H0036/3HM Ngan hang Tlllwng m~i C6 philn Dong 12 thangngay 12/8/2015 A - qUa" 10
thea liii suitt nganhang tung thai ky
23.330.000 Tin chip
CQllg
29
13.197.781.000
30
BAN THUYETMINH BAo cAo TAl CHiNH GIUA NIEN DO
Sb cub; kySb dil thlfCn{\p/thu
trong nam
10.757.404.61510.663.649.259
93.755.356
Bao cao Uli chinh gifra nien d{\Cho 6 thang dllu nam 20 i9 kSt thuc vao ngay
30/06/2019
10.741.953.04010.663.649.259
78.303.781
6 tMng dAu nam 2019
Sb cubi ky Sb dAu nam
Gia trjSb co kM nang
Gia trjSb co kM nang
tra ng tra UQ'
1.025.450.000 1.025.450.000 1.025.450.000 1.025.450.000
271.085.000 271.085.000 271.085.000 271.085.000
1.150.650.000 1.150.650.000 1.150.650.000 1.150.650.000
266.000.000 266.000.000 266.000.000
10.605.957.560 10.605.957.5
6.684.791.894 6.684.791.894 6.714.085.8942.278.367.908 2.278.367.908 236.980.335
11.676.344.802 11.676.344.802 20.270.208.789 20.270.208.789
12.1. Thu~ va cac khoan pMi nQpTllUSgia trj gia tang 15.451.575+ DU(lC khdu trit:+ Phciinrp 15.451.575
ThuS thu nh;ip doanh nghi~pThuS thu Ilh;ip ca nhiinThuS nM dfit, tiSn thue dfitThuS kMc
10.495.444 10.495.44481.554.400 81.554.4006.000.000 6.000.000
CQng 15.451.575 10.840.002.884 10.855.454.459========================
11.1. Ng:in h(ln
Cty TNHH MTV Nong sanTfin L(\c
Cty TNHH MTV Minh LanPhat
Cty TNHH MTV BilO PbUcKhangTr5.n Cong PhiltCty TNHH Thai Gia Son
T6ng Cty PETEC - C'l HiliPhongT6ng Cty PETECD6; tm;mg khac
CQng
11 . pRAITRA NGU"ar BAN
11.2. PMi tra nguiri han la cac ben lien quanT6ng Cty PETEC - CN Hai 10.605.957.560 10.605.957.560PhOng
T6ng Cty PETEC 6.684.791.894 6.684.791.894 6.714.085.894 6.714.085.894
12 TRUE vA cAc KHoAN pRAI TRI:, PHA.I NQP NHA NU"6cSb dllu nam Sb phai n{\p
trong nam
CONG TY co pRAN cA PRE PETECS6 03 duong Hoa Daa, phuong 2, qu;in Phu Nhu;in,TP.HCM
I:••••••••••••••••••••••••••••••••••••••••••••
31
BAN THUYET MINH BAo cAo TAl CHiNH GIUA NIEN DO6 thang oliu nam 2019
Quy~t toan thu~ ella C6ng ty so ehju S\f kiSm tra eua co quan thuS. Do vi~e ap dung 11I~tva cae quy dinhv6 thu~ d6i vo-i nhi6u lo?i giao dieh khae nhau co thS duqc giai thieh theo nhi6u caeh khae nhau, s6 thu~duVe trinh bay tren BaDcaD tili chinh co thS bi thay d6i theo quy~t dinh cua co quan tlllJ~.
13 pIlAr TRA KHAcs' ,. kY s6 oliu namo cum
13.1. Ng~n h"n 'W1172p. .('
- KPC£>, BHXH, BHfN 93.184.487 37.504.616 ONG TV .; ««IEM HUU Hh
- C6 tl!"eloi nhu~n phil; tni 142.822.525 142.822.525 !vu nl vA'"fNilKE"roA
- Thil lao eho HDQT, BKS 54.000.000 36.000.000 ,;lEM TOAN,IIANAM
- Ngan hilng BJDV - CN Ba 1.038.908.230 . ~\
Chi~u r,PHoG
- £)6i tuong khae 8.000.000 33.739.130
qog 1.336.915.242 250.066.271
13.2. Dili h"ns6 cu6i ky S6dh nam
- Nh~n ky woe ky quy dili 270.000,000 288.000.000h?n
qng 270.000.000 288.000.000
1.463.906.968
1.463.906.968
BaD caD tili chinh gifra nien 09Cho 6 thang dliu nam 20 19 k~t thue vilO ngay
30/06/2019
12.2. Thu~ vii cae khoiin phiii thuTI1U~thO'nh~p doanh nghi~p 1.463.906.968
qng 1.463.906.968
CONG TV CO pIlAN cA PHE PETECs6 03 duang Hoa DilO, phuo'ng 2, qu~n Phu Nhu~n,TP. HCM
••••••••••••••••••••••••••••••••••••••••••••••
••••••••••••••••••••••••••••••••••••••••••••••CONG TY CO PHAN CA PHE PETECs6 03 dtrimg Haa £)110, phtrirng 2, qu~n Ph" Nhu~n, TP. HCM
Baa cao tili chinh giira nien d{lCha 6 thang dliu nam 2019 k€t thuc vila ngay 30/06/2019
BAN THUYET MINH BAo cAo TAl CHINH GIfr A NIEN DQ6 thang dAn nam 2019
14 VON CHU SO IlUu14.1. Bang dai chi~n bi~n d{lng ciia vall chii sir hiru
Sa dO' dAu nam trlnYC- Lqi I1hu~11tang trong nam twae- Trieh I~p cae quy+ Quy khen thuong, phuc l(li+ Quy ddu tu phat tridn
- Chia e& t(re- Giam khaeSa du cnai nam trutYc(Sa dO' dAn nam nay)- Lqi nhu~n tang trong ky nay- Trich I~p cae quy
I Quy khe" thuong, ph"" lvi+ Quji ddu tlrphat triin
- Ch ia e& t(re- G i al11 kluicSa du' cuai ky
Vc3n gopcua chu sir hfrn
30.000.000.000
30,000,000.000
30.000.000.000
QuydAn lif
phat tri~n14.617.486.364
14.617.486.364
14.617.486.364
Lgi nhu~nsan thu~
chua phan phai(22.354.378,739)
308.574.460
(21.936.440.684)
291.226.996
(21.645.213.688)
C{lng
22.263.107.625308.574.460
22.681.045.680
291.226.996
22.972.272.676
32
3.000.000
3.000.000
3.000.000
3.000.0003.000.000
S6 o~unam
6 thang o~nnam 2018
S6 o~u nam
S6 o~u nam
20.447,79
sa oh nam14.617.486.364
sa cuai ky
3.000.0003.000.000
sa cuai ky3.000.000
3.000.000
3.000.000
30.000.000.000 30.000.000.000
30.000.000.000 30.000.000.000
sa cu6i ky112.017,93
sa cuai ky14.6 I7.486.364
Bao call' tai chinh giii'a nien oi}Cha 6 thang a~u nam 2019 kSt thue vaa ngay
30/06/2019
BAN THUYETMINH BAo cAo TAl CHiNH GIUA NIEN DQ6 thang dh nam 2019
14.2. Chi ti~t v6n o~u tu cua chit SO'hii'll'
Tling Cong ty Thuang mai Kji thu~t vaD~u tu - Cong ty cli ~h~n (PETEC) 17.623.660.000 17.623660.000
- C6 aongkhae 12.376.340.000 12.376.340.000CQng 30.000.000.000 30.000.000.000
======14.3. Cac giau djch v~ v6n vO'icae chu so' hii'n va phan ph6i c6 t.rc, chia I<,rinhn~n
6 th:ing o~u nam2019
- v 6n d~u tu eua ehu scr hilu+ V6n gop a~u nam+ V6n gop tang trang nam+ V6n gop giam trang nam+ V6n gop eu6i nam
- C6 tire 10i nhu~n aa ehia
14.4. C6 phi~u
33
- S6 luong eli phiSu aang ky phat hanh
- S6 luang e6 phiSll ail ban ra eong chung
+ cli ph iSu phli thong+ C6 phiSu U'uoili
- sli Ill'9"ngeli phiSu aU(,l'emua lai (e6 phiSu guy)+ cli phiSu phli thong+ C6 phiSu uu aai
- S6 Im,mg e6 phi811dang lull' hlmh+ cli phiSu phli thong+ cli phiSu uu aai
* Minh giG cd phiiu dang !1m himh: 10.000 tl6ng/ cd phiiu14.5. C6 twe- cli tlle ail cong b6 sau ngay k8t thUe k5' k8 taan nam+ cli tlrCoa eong b6 tnln cli phi8u ph6 thong+ cli tu'c aa cong b6 tren eli phiSu uu aai
- C6 twc cUa c6 phi~u IfU oili lily k~ chua om;rc ghi nh~n :14.6. Cac guy cua duanh nghifp
- USD- EUR
CONG TY CO PRAN cAPRE PETECS6 03 duimg Haa DiID,phuong 2, gu~n Phu Nhu~n, TP. HCM
- Quji a~u tu' phat tri€n- Quy h6 tro s~p x€p daanh nghi"p- Quy khae thui)e v6n chll so' hull'
15 . cAc KHoAN Ml)C NGoAI BANG CAN Dcn KE TOANNgu(li te cae IUai
••••••••••••••••••••••••••••••••••••••••••••••
BAN THUYET MINH BAo cAo TAl CHiNH GIUA NIEN DO6 thang d~n nam 2019
VI. THONG TIN BO SUNG CHO cAc KHOA.N MUC TRINH R~Y TRONG BAo cAo KETQUA.HO~ T DONG KINH DOANH .
1 . TONG DOANH THU BAN HANG vA CUNG cAp DJCH \TV6 thang diu nam
2019
Bao cao tili ehinh gifra nien ailCho 6 thang o~u nam 2019 kSt thue vilDngay
30106/2019
••••••••••••••••••••••••••••••••••••••••••••••
CONG TY co PHAN CA PHE PETECS6 03 ouong Hoa DilD, phuo'ng 2, qu~n PM Khu~n,TP. HCM
1.1. Doanh thu- Doanh tim ban hang hoa- Doanh tim djeh V\l
CQng
1.2. Doanh thn vo; cae ben lien quan: kh6ng co
2 . cAc KHOAN GUM TRUDOANH THU
- ChiSt khau thuong In?i- Giam gia hang ban- Hang ban bi tra !?i
CQng
3 . GIA VON HANG BAN
- Gia v6n hang hoa aa ban- Gia v6n eua dich V\l oa eung dp
CQng
4. DOANHTHUHO..;\.TDONGTA.ICHiNH
- Lai ti~n glri, ti~n cho vay- Lai chenh lech tYgia- Doanh thu ho?t oQng tai ehinh khac
CQng
5 . CHI PHI TAl CHiNH
- Lai ti~n vay- L6 c1Jenh lech tY gia- Chi phi tai chfnh khacCQng
34
222.891.639.376576.363.636
223.468.003.012
6 thang d~u nam2019
6 thang d~u nam2019
214506.993.584110.255.680
214.617.249.264
6 thang d~u nam2019181.577.326729.418.389
910.995.715
6 thang diu nam2019252.620.449795.028.946118.083.567
1.165.732.962
£J011 vj tinh: VND
6 thang d~u nam2018
121.082.871.327589.090.908
121.671.962.235
6 thang diu nam()~!!117<2018 CONG T
: .\ell Nfl/EMlIilu::f-lVUnJ; cut"i, KE'r:lA KIEM ToAPillA NAM",- .P tl6G
6 thang diu nam2018
116.469.086.143
116.469.086.143
6 thang d~u nam2018480.170.951600.311.546
1.080.482.497
6 thang d~u nam2018252.679.818661.479.252
2.196.785
916.355.855
BAN THUYET MINH BAo cAo TAl CHiNH GIUA NIEN DO6 thang dh nam 2019
CQng
8. CHI PHi BANHANGvA CHI PHi QUANLY DOANHNGHIJ):P, 6 thang dlin nam
2019
Bao cao tili chinh gifra nien dgCho 6 thang dAu nam 2019 kSt thuc vila ngay
30106/2019
454,000,000146,262,64411,528,588
611.791.232
823.029.366
2,043.406
26.161.003472.553.199135,891.798139,260,055
4,514,28044,649,031
2.043406
6 thang dliu nam2018
6 thang dliu nam2018
6 thang dliu nam2018126,143.231
1,938,056,310311,687.253
2,334.459,920957.829.386
5.668.176.100
18,124,549883.502.79785.769.53492.228,7144.304.060
258,964.407
1.291.152,873166.332,84154,920.54287,044,628
5,057.316.312309,628,968
6.966.396.164
1.342.894.061
7204.500.720
6 thang dliu nam2019
4,500.000
6 thang dlin nam2019
6 thang dliu nam2019239.377.932
2,174,655,670172.814,162
5,149,545,026572.897.435
8.309.290.225
35
8,1. Chi phi han hangChi phi nhan vienChi phi V?t li~u, bao biChi phi d\Ing C\l, db dungChi phi kh~u hao TSCDChi phi dlCh V\I mua ngoaiCae khoan chi phi ban hang khac
CQng
8.2. Chi phi quan Ij' doanh nghi~p- Chi phi cong C\l, dung e\l- Chi phi nhan vien quan Iy- Chi phi kh~u hao- Chi phi djeh V\I mua ngoili- ThuS, phi. I~ phI- Cae khoan chi phi QLDN khac
Cgng
- Chi phI nguyen liell, vat li~u- Chi phi nhan cong- Chi phi kh~u hao TSCD- Chi phi dieh V\!mua ngoai- Chi phi bing tiSn khacCgng
6 . THU NH~P KHAc
- Chi Hiich?m n(\p
- TllU tir d\f phimg nQ'phai thu- Thu tir phllt vi phl)lTIhQ'p- Thu tir khiSu ki~n ch~t luQ'ng- Thu khacCQng
7 . CHI PHi KHAc
9. CHI PHi SANXUAT,KINHDOANHTHEO vEUTO
CONGTY CO pHAN cA PIlE PETECs6 03 au'img Hoa Dila, phuimg 2, qu?n Phu Nhu?n,TP, HCM
•i.••••••••••••••••••••••••••••••••••••••••••••
2. cAC KHOAN TIEN DO DOANH NGHII);P NAM GIU NHtrNG KHONG sIr DlJNG: khong co
VII. THONG TIN BO SUNG CHO cAc KHoAN MlJC TREN BAO cAo uJ'u CHUYEN TIEN TI);
1. cAc GIAO DICH KHONG BANG TIEN ANH WONG Tro BAO cAo um CHUYEN TIENTI); TRONG nJ'ONG LAI: khong co
3.000.000
103
3.000.000
103
6 thang dAn nam2018
308.574.460
6 thang dAu nam2018308.574.460
3.000.000
97
3.000.000
97
6 thang dh nam2019
291.226.996
6 thang dh nam2019
291.226.996
6 thang dh nam2019
103.965.465.500
6 thang dAu nam2019
96123.844.396
Bao eao tili ehinh gifra nien di,lCho 6 thang d~u nam 2019 kSt thuc vao ngay
30106/2019
Lqi nhu~n phan b6 cho c6 dong so' hiiu CP ph6 thongQuy khen thuang, phuc Iqi trich til"Iqi nhu~n sau thuSs6 Ilrqng CP ph6 thong dang Iuu hanh binh quan trong nam
La; co' ban tren e&phiSu
Lqi nhu~n phan b&cho c6 dong sa hiiu CP ph6 thOng
Quy khen thuang, phuc Iqi trich tif Iqi nhu~n sau thuS
s6 Ilrqng CP ph6 thong d\f kiSn phitt hanh them
s6 IUQ'ngCP ph6 thong dang Iuu himh binh quan trong nam
Lai suy ghim tren e&phi~u
- Ti~n thu tu' di vay theo khS u6c thong thu6ng
4 . SO TIEN IlA TRA THVC GOC VAYTRONGKY
- Ti~n tra nq g6c vay theo khS uO'C thong thu'6ng
36
3 . SO TIEN DI VAY THVC THU TRONG KY
BAN THUYET MINH BAo cAo TAl cHiNH erDA NIEN DO6 thang dh nam 2019
10. CHI PHI TRUE THU NHft..P DOANH NGHII);P HII);N HANH
(*) Cong ty t\f th\fc hi~n quySt toan thuS Thu nh~p doanh nghi~p .
11 . LAI co BAN TREN Co PHIEU
12 . LAI SUY GUM TREN CO PHIEU
CONG TY CO PHAN CA PHE PETECs6 03 duo'ng Hoa flao, phu6ng 2, qu~n Phu Nhu~n,TP. HCM
••••••••••••••••••••••••••••••••••••••••••••••
VIII. NHitNG THONG TIN KH.-\C
2. NHitNG S1/ ~N pHA T SINH SAU NGAy KET TmJC KY Kt ToAN NA.M: khang eo
1. NHiJNG KHoAN N<,1TrEM TANG, KHoAN CAM KET vA NHiJNG THONG TIN T.4-ICHINH KH.-\C: khang eo
BAN THUYET MINH BAo cAo TAl CHiNH GIUA NIEN DO6 thang d~u uam 2019
10.605.957.560
s6 d~u nam6.714.085.894
"05011(~
.' .eONGm~C/lHllltM.Jiell VU T. AI ell/Ni, K
6 thang d~u nam v~K~M T2018 . I IliAN
)
706.283.4 . T.P H-
M6i quan h~
Cang ty m~
CN Cangty m~
S&eu6; ky6684.791.894
10605.957.560
Bao cao tiii chinh gifra nien elQCho 6 thang d~u nam 2019 k8t thile vao ngay
30/06/2019
Mua hang
37
NQi dung nghi~p vI}Mua ban n6i b6 trong t?Pdoan
Mua ban ni)i b6 !rong t?Pdoan
3.2. Giao d!ch vo'i ben co lien q uan- Tim nh?p eua eae thanh vien H6i d6ng Quan trj va Ban GillIn d6e nhu sau:
6 thang dAn nam2019
Thu lao, Immg, thu6ng eua JIDQT va BGfl 530.628.724
- Cae giao djeh eM y8u gifra Cang ty vo-ieae ben eo lien quan trang nam ta; ehinh nhu sau:Ben lien quan NQi dung nghi~p vI} 6 thang d~u nam
201913246.628.182Tbng Cang ty Thuung mai
Ky thu?t va fl~u tll' - Cang tycb ph~n (PETEC)
Tbng Cang ty Thu011gmai Tra ti~nKy thu?t va fl~u tu -Cang tycb phiin (PETEC)-CN HaiPhimg
- Tai ngay k8t thue nam tai ehinh, tinh hinh eang ng gifra Cang ty vo-ieae ben eo lien quan nlm sau:Ben lien q uanTbng Cang ty Thuung maiKy thu?t va fl~u tu' - Cang tycb ph~n (PETEC)
Tbng Cang ty Thuol1g maiKy thu?t va fl~u tu -Cang tycb phiin (PETEC) - eN HaiPhimg
3 . THONG TIN VE cAc BEN LIEN QUAN
3.1. Ben co lien quauBen lien quau
T6ng Cang ty ThU'Cmgmai Ky thu?t va fl~u tu - Cang ty c6 ph~n (PETEC)
T6ng Cang ty Thuung mai Ky thu?t va fl~u tu - Cang ty c6 ph~n (PETEC) -CN Hai Phong
CONG TY co PHAN cA PHE PETECs6 03 eluang Hoa flllD, phuong 2, qu?n Phil Nhu?n,TP.HCM
~~••••••••••••••••••••••••••••••••••••••••••••••
38
b. Riii TO {iii suiil
4. QUA.NLV RirI RO CirA CONG TY
Bao cao tili ehinh gifra nien oilCho 6 thang dliu nilm 2019 k8t thUe vao ngay 30/06/2019
N9"phai tra tai ehinh ehiJ yen eua Cong ty bao g6m cae khoan n9"vay, cae khoan phai tra nguai ban va caekhoan phai tra kMe. Mue dich ehinh eua nhling khoan n9"phai tra tai ehinh nay la nh~m huy di)ng ngu6n taiehinh phue Vu cae hO<ltd(ing el,a Cong ty. Cong ty co cae tai san tai ehinh nhu cae khoan phai thu khaeh hangva cae khoan phai thu khlie, ti~n J11~tva ti6n gu'i ng~n h<ln,dliu tu chung khoan niem y~t va chua niem y~tpMt sinh t'lre ti~p tir hO<ltdi)ng eua Cong ty.
Rui ro trQng y8u pMt sinh tu' cae eong eu tai ehlnh eua Cong ty la rui co thi tru'irng, rui ro tin dung va rui cothanh khoan .NghieP Vu quan Iy nii ro la nghieP Vu khong th~ thi~u eho toan bi) hO<ltai)ng kinh doanh eua Cong ty. Cong tydii thi~t I~p he thbng ki~m soat nh~m dam bao SU' can b~ng 6 mu'e h9"Ply gilia chi phi khi rui ro phil sinh vachi phi quan Iy rui roo Ban Gilun abc lien tue theo doi quy trinh quan I)' nii ro eila Cong ty nh~m dam . 0 S\fcan b~ng h9"PIy giii'a rili 10 va ki~J11soat nii roo ..'D.
O
Ban Giam dbe Cong ty xem xet.va thbng nhiit ap dung cae ehlnh saeh quim Iy eho nhiing nii ro tren nhu:&ffA:~,;. ::r4 1 R.. h' t . VAN •.. UI ro t ! rtrO'ng rOAN J:
. *Rui ro thi tmang la ~ui 10 ma gia tri h9"PIy ho~e cae lu6ng ti~n trong t~O"nglai eila mi)t eong e\l tai ehif~ ~bien di)ng theo S\f bien d()ng eua gia thi tmang. Rili ro thi truirng bao gom 3 10<lirui 10: nli ro ngo<lite,r~~liii suih va nii ro gia. Cong eu tai ehinh bi anh hu.o'ng b6i rili 10 thi tmong bao g6m cae khoan vay va n:, tn\iphi8u doanh nghieP, trai phi~u ehuy~n dbi, cae khoan d~t eQe va cae khoan dilU tu tai ehinh .
Cae phan tleh v~ di) nh<lYtrinh bay du6i day dU9"eI~p tren CO"so' gia tri cae khoan n9"thulin, ty Ie giG.a caekhoan n9"co liii sulit eb dinh va cae khoan n9"co liii sulit thit n6i la khong thay d6i .
Rtli ro Hii sulit la rui ro ma gia trj h9"P Iy ho~e cae lu6ng ti@ntrong tmrng lai eila eong ql tai ehinh se bi~ndi)ng theo nhU'ng thay d6i eua liii sulit thi tmang .Rui ro liii sulit eua Cong ty ehil y~u lien quan d~n ti6n, cae khoan ti@ngJii ng~n h<lnva cae khoan vay .Cong ty quan Iy rili ro liii sulit b~ng each phan Ifeh tinh hinh thi truang d8 co dUQ'ecae Iiii sulit eo IQ'inhlit vavan n~m trong giai h<lnquan Iy rili ro eua minh.Cong Iy khong th\fe hien phan tleh di) nh<lYdbi vai liii sulit vi rtll ro do thay dbi liii sulil t<lingay hi.pbao eao lakhong dang k~.
4.2. Rili ro tin d~ng
Rili ro tin dung hi rili ro ma mi)t ben tham gia trong mi)t eong eu tai ehlnh ho~e h9"Pd6ng giao djeh khongthu'e hien cae ngh,a V\l eila minh, dan d8n t6n thiit vS tai ehinh. Cong Iy eo rili ro tin d\lng lir cae hO(lt di)ngkinh doanh eila minh ehU y8u dbi vai cae khoan phii tim khieh hitng va tir hO(lt di)ng tai ehinh bao g6m ti@ngu'i ngan hang, ngo(li h6i va cae eong e\l tai ehfnh khae .
a. Riii TO ngolJi IfRtli ro ng0<li te la nii ro ma gia tri h9"P Iy hoile cae lu6ng ti~n trong tuung lai eua eong ep tai ehinh se bi8ndi)ng theo nhling thay d6i eua ty gia h6i doai. Rili ro v6 thay d6i ty gia ngo<lite eua Cong ty ehU y~u lien quand~n cae hO<ltdi)ng eua Cong ty (khi doanh thu hoile chi phi co g6e ng0<lite khae so vo'i ti@nte ehue niing eua
BAN THUYET MINH BAo cAo TAl CHiNH GIUA NIEN DO6 thang oiiu nam 2019
CONG TY CO pHAN cA PRE PETECsb 03 duong Hoa DiiO,phuong 2, qu~n PhilNhu~n, TP. HCM
••••••••••••••••••i.•••••••••••••••••••••••••••
39
Cong ty eho r~ng mu'e di) l~p IrLlng rui 1'0 dBi v6i viee tra n9' la th&p. Cong ty eo kha nang lhanh loan eaekhoan n9' d~n han tu dong li~n tu hOat di)ng kinh doanh va li~n thu tu' cae tai san tai ehinh dao han .
BAN THUYET MINH BAo cAo TAl CHINH GIUA NIEN DO6 thang diiu nam 2019
Bao cao tili chinh giii'a nien di?Cho 6 thang d&unam 20 19 k~t thUc vao ngay 30/06/2019
< 1nam Til' 01 - 05 nam > 5 mim CQngSa cuai kyVay va n9' 13.197.781.000 13.197.781.000Phai tra ngu'oi ban 11.676.344.802 11.676.344.802Phai tra nguo'i lao di)ng 3.679.069 3.679.069Chi phi pha; traCae khoan phai tra kMc 1.336.915.242 270.000.000 1.606.915.242
Sa diiu namVay va n9' 5.318.491.500 5.318.491.500Phai tni nguiri ban 20.270.208.789 20.270.208.789Phai tra nguo'; lao di)ng .3.679.069 3.679069Ch i phi phai traCae khoan phili Ira khae 265.517.846 265.517.846
a. Diu vo-ikhoan phai tllU khach lzimg
Cong ty giam thi~u rui ro tin dung b~ng caeh ehi giao djeh v6i cae don vi eo kha nang tai chlnh tBt va nhiinvien k~ toan cong nQ'thuirng xuyen theo dol ng phai thu d~ don dBe tim h61. Tren cO'so' nay khoan phai thueua Cong ty lien quan d~n nhi~u khaeh himg khae nhau nen rul ro tin d,mg khong t~p trung vao mi)t khaeh
b. DiJi vo-i tiin gii'i ngiin hang
Cong ty ehu y~u duy tri sB du ti~n gui tai eae ngiin hang dU'ge nhi~u nguiri bi~t d~n a Viet Nam. Rui 1'0 tindung dBi v6i sBdu ti~n gli'i tai eae ngiin hang dU9'e quan Iy bai bi) ph~n ngiin quy eua Cong ty theo ehinh saehella Cong ty. Cong ty nMn th&ymue di) t~p trung rui ro tin dung dBi v6i ti~n gui ngiin hang la th&p.
4.3. Rid ro thanh khoan
Rui ro thanh khoim Iii rui ro Cong ty se giip kho khan khi thue hien cae nghi'a Vu titi chinh do th;~u vBn. RlI; 1'0 ~.<:>thanh khoan eua Cong ty eM y~u pMt sinh tiTvlee cae tai san tai ehinn va n9' phai tra tai ehlnh eo eae tho' .J' fRAdi~m dao han leeh nhau. ::E' T~i, , . *Ban Giam doc ehiu trach nhiem eao nhiit trong quan ly rui ro lhanh khoan. Phiin 16n phat sinh nghia V,I ph (l vtn\ eua Cong ty d~u dUQ'edam bao b~ng eae khoan ti~n gui va cae khoan phai thu va tai san eo ky han ng;\n 'iv1,han. C6ng ty nh~n th&y mue di) ~p trung rul thanh khoan dBi val viee th\fe hlen nghi'a Vu tai ehinh la thiip, I
Cong ty quan Iy rui 1'0 thanh khoan thong qua viee duy tri mi)t IU9'ngti~n va cac khoan tU011gdU'Q'ngti~n phuh9'P vai cae khoan vay a mue di) rna Ban Giam aBc eho la du dap ung nhu e&u hOal di)ng eua Cong ty nhi\mgiam thi~u anh huang eua nhihlg bl~n di)ng v~ lu6ng ti~n .
Bang duai day tBng l19'Pthai han lhanh toan eua eac khoim n9' pMI tra tai ehlnh eua Cong ty d~ra tren eaekhoan thanh toan d,r ki~n theo h9'Pd6ng tren eo SCI' ehua dU'9'eehl~t kh&u:
CONG TV CO pHAN CA PRE PETECSB03 dlrclng Hoa £litO, phu'ong 2, qu~n PhuNhu~n, TP. HCM
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BAN THUYETMINH BAo cAo TAl CHiNH GIUA NIEN DQ6 thang ditu nam 2019
Gia trj hQ'pIf eua cae tai san tai ehinh va nQ'pMi tra tai ehinh aU'o'ephan anh theo gia trj ma eong eu tai ehinhco th~ aU'9'echuy~n a6i tlOng m(\t giao djeh hien t\li giu'a cae ben co aily au hi~u biSt va mong mu6n giao djeh,
Cong ty Sll'dung phU011gpMp va gia ajnh sau as uo'e tlnh gia trj hop Iy: gia tri hQ'p1y clla tai san va nQ'phaitra tai ehinh khong au'9'c aanh gia I\li van ngay cu6i nam. Tuy nhien, Ban Gilim a6e eho ring khong co SIrehenh leeh tn;mg ySu v~ gia trj ghi s6 vo'i gia tr! hQ'p1y cua tai san va nq phai tra tai ehinh cua no t~1ngay kStthirc nien a(\ kS toan,
Bao clio ta; ehinh g;u'a nien dQCho 6 thang aitu nam 2019 kSt thue vao ngay 30/06/2019
CONG TY CO PHAN cA PRE PETECs6 03 au'o'ng Hoa Diw, pl1U'011g2, qU<lnPhuNhu<ln, TP, HCM
5. TAl SAN TAl CHiNH vA N(1 PHAI TRA TAl CHiNH
Gia tr! hqp Iy eua tai san va nQ'phai tra tai ehinh nhu sau:
Gia tr! s6 saeh Gia tr! h(}1'Ifs6 cu6i kY s6 ditu nam s6 cu6i kY s6 ditu nam
Tai san tai ehinhTi~n va cae kho{m tuong 2,795,806.477 11.717,671.635 2.795.806.477 11.717,671.635auo'ng ti~nPha; thu khaeh hang 32.080.732.456 22,889.178,988 32,080,732.456 22,889,178.988Tra tmae eho nguo'i ban 4,568,160 4,568,160Cae khoan phai thu khae 6,666.422,316 6,535,146,720 6,666.422,316
N(}'pMi tra ta; chinhPhil; tra eho nguo; ban 11,676.344,802 20,270.208,789 11.676.344,802Nguo'i mua tn, ti~n tmae 22.954.593,360 23.205.065,977 22,954,593.360Yay va nQ' 13,197,781.000 5.318.491.500 13,197,781.000Phai tra ngu'o'; lao a(lng 3,679.069 3,679,069 3,679,069Chi phi phai traCae khoan phai tra khae 1.606.915,242 265,517,846 1.606,915.242 265517,846
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Khong eo bilt ky S\f ki~n nao gay ra suonghi nga Ian vb kha nang hO<ltd.;;ng lien tue va Cong ty khong eo ydinh eung nlm bu.;;e ph"i ngirng hO<ltd.;;ng, hoac thu h~p dang k~ quy mo hO<ltd.;;ng cua minh .
Bao cao tili chinh gifra oien di}Cho 6 thang dilu nam 20 19 k~t thile viw ngay 30/06/2019
Vii Thj LU'u
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K~ toan tru'ongNgU'iri I~p bi~u
Nguy~n U Cong
s6 li~u so sanh la s6 li~u tren Bao cao tai chfnh cho nam tai chinh kbt thilc ngay 31/12/2018 va Baa do, 'tqua ho~t d.;;ng kinh doanh gifra nien d.;;va Baa cao luu chuy~n tibn t~ gifra nien d.;;cho 6 thang dilu nam ''::-2018 kbt thl\C t<lingay 30/06/2018 da duqe Cong ty TNHH Dich vu Tu viln Tili chfnh K~ toan va Kibm ft:i:RPhfa Nam - AASCS ki~m toan va soat xet. ..I:
'.~
BANTHUYET MINH BAO cAo TAl CHINH GIUA NIEN DO
6 thang dilu nam 2019
CONG TY CO pHAN cA PHE PETECs6 03 ducrng Hoa Diw, phuong 2, qu~n PhilNhu~n, TP. HCM
7. THONG TIN VE HO~T DONG LIEN TlJC
6. DIEU CHINH TRONG BAo cAo TAl CHINH NA.M TRlfac DO cAc TRAY DOl TRONGCHINH SACH KE ToAN CVA NA.M NAY: khong eo
8. SO LIJ):U SO SANH
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