TONG CONG TY KHI VIeT NAM - CTCP

LONG TY CP PHAN PHoI KHi THAP AP DAU KHi VItT NAM

P OV

GAS DISTR

B ►O CAO TAI CHINH QU* 3-2015

CONG TY CO PHAN PHAN PHOI Kill THAP AP DAU Kill VIET NAM S6 673 Nguyen Hiru Tho, Xa" Phu& Kien, Huyen Nha Be, TP HCM

MUC LUC

NOI DUNG TRANG

BANG CAN DOI Kt TOAN - MAU SO B 01 - DN 2 — 5

BAO CAO KET QUA HOAT DONG KINH DOANH - MAU SO B 02 - DN 6

BAO CAO WU CHUYEN TIEN TE - MAU SO B 03a - DN 7 - 8

THUYET MINH BAO CAO TAI CH1NH - MAU SO B 09 - DN 9 - 20

Trang 1

CONG TY CO PHAN PHAN PHOI Kill THAP AP DAU Kill VIET NAM S6 673 Nguyen Hitu Tho, Xa." Phuac Ki'en, Huyen Nha Be, TP HCM

MUC LUC

NOI DUNG TRANG

BANG CAN DOI Id TOAN - MAU SOB 01 - DN 2 — 5

BAO CAO KET QUA HOAT DONG KINH DOANH - MAU SO B 02 - DN 6

BAO CAO LIJU CHUYEN TIEN TE - MAU SO B 03a - DN 7 - 8

THUYET MINH BAO CAO TAI CH1NH - MAU SOB 09 - DN 9 - 20

Trang 1

CONG TY CO PHAN PHAN PHOI KHI THAP AP DAU Kill VIET NAM S6 673 Nguyen Him Tho, Xa Phu& Men, Huyen Nha Be, TP HCM

MAU B 01 - DN (Ban hanh kern theo TT so 200/2014/TT-BTC ngay 22/12/2014 cfra Bq truzi-ng Bi) Tai chinh)

BANG CAN DOI Kt TOAN

(Dang day dri) Quy 3 nam 2015

Tai ngay 30 thang 09 nam 2015 Dun vi tinh: VND

TAI SAN ma, so,- Thuyet

rninh S O' cuiii nam s6 rtu nam

A. TAI SAN NGAN HAN 100 2,095,625,279,583 3,063,306,579,839

L Tien va cac khoin timing throng tien r

110 V.01 1,448,091,324,182 1,963,089,393,092

1. Tien r 111 688,091,324,182 583,089,393,092

2. Cac khoan Wang duang tien r 112 760,000,000,000 1,380,000,000,000

II. D'au fir tai chinh ngAn han r

120

1. Chimg khoan kinh doanh r 121 2. Du phong giarngia chimg khoan kinh doanh 122 3. Dau to nam gift den ngay ciao han 123 III. Cfic khofin phai thu ngin hp 130 576,737,614,799 1,035,677,587,201 1. Phai thu ng.n han dia khach hang 131 V.03 576,060,489,650 983,126,075,572 2. Tra truck cho ngu6i ban ngan han

r 132 9,172,340,094 50,448,852,814

3. Phai thu not b6, ngan han 133 4. Phai thu theo tien di) ke hoach hop d6ng )th'y dung r 134 5. Phai thu ve cho vay ng&n han

r 135 6. Phai thu ng&n han khac 136 V.04 4,593,318,774 3,158,937,147 7. Du phong khoan phai thu ngan han kilo dui 137 V.06 (13,088,533,719) (1,056,278,332) 8. Tai san thieu chi'y xis' 1Y 139 IV. Hang ton kho

r 140 V.07 19,137,613,472 16,383,710,632

1.Hang ton kho 141 19,137,613,472 16,383,710,632 2. Du phong giam gia hang ton kho P 149

V. Tai san ngAn hp khfic re

150 51,658,727,130 48,155,888,914

1.Chi phi tra truac ngan han ® 151 V.13 4,756,435,584 2,492,223,245

2. Thue gia tri gia tang dugc kheu trir r 152 46,902,291,546 45,663,665,669

3. Thue va cac khoan khac phai thu Nha nuac r

153

4. Giao dich mua ban lai trai phieu Chinh phil Pr 154

5. Tai san ngn han khac p.

155

B. TAI SAN DAI HAN IP

200 817,451,205,290 396,476,005,969

L Cac khofin phai thu dai hp r

210 4,857,077,035 3,831,477,035

1. Phai thu dai han dm khach hang 211

2. Tra tnrac cho ngueri ban dai han r 212

3. Vein kinh doanh ei don vi truc thu6c 213

4. Phai thu not b6 dai han 214

5. Phai thu ye cho vay dai han 215

6. Phai thu dai han khac 216 V.04 4,857,077,035 3,831,477,035

7. Du phong phai thu dai han kho dui Pr

219

Trang 2

CONG TY CO PHAN PHAN PHOI KHI THAP AP DAU KHi VIVI' NAM SO 673 Nguyen Hiru Tho, Xa Phtroic Men, Huyen Nha Be, TP HCM

MAU B 01 - DN (Ban hanh kern theo T7' so 200/2014/TT-BTC

ngay 22/12/2014 cua BO frith/7g BO Tat chinh)

BANG CAN DOI Kt TOAN Mang day dii)

Quy 3 nam 2015 Tai ngdy 30 thang 09 nam 2015

Don vi tinh: VND

TAI SAN •

Ma so Th

minhuyet

So cukii nam S6 dau nam

II. Tai san co Binh .

220 769,533,521,792 349,938,277,995

1. Tai san co dinh him hinh r 221 V.09 723,324,221,266 303,265,035,270

- Nguyen gia r

222 970,312,290,795 471,612,156,274

- Gia tri hao mon lily k 223 (246,988,069,529) (168,347,121,004)

2. Tai san codinh thue tai chinh r

224

- Nguyen gia r

225

- Gia tri hao mon lily ke r

226

3. Tai san co dinh vo hinh r

227 V.10 46,209,300,526 46,673,242,725

- Nguyen gia P

228 49,075,485,186 49,006,000,186

- Gia tri hao mon k I

229 (2,866,184,660) (2,332,757,461)

ILL Bit dung san &u ttr r 230

- Nguyen gia r

231

- Gia tri hao mon lily ke . 232

IV. TM san do. dang (Jai han F 240 V.08 745,322,836 14,841,792,888

1. Chi phi san xuat, kinh doanh do. dang dai han r

241

2. Chi phi xay dung co ban do dang P

242 745,322,836 14,841,792,888

V. Diu hr tai chinh (Jai hp r

250

1. Dau tovao ding ty con r

251

2. Dau tovao cong ty lien doanh, lien ket P

252

3. Dau togo!) van vao dcm vi Ichac r

253

4. Duphong dau to tai chinh dai han r

254

5. Dau to nam gift den ngay dao han r

255

VI. TM san dal hp khac I.

2 60 42,315,283,627 27,864,458,051

1.Chi phi tra trixac dai han r 261 V.13 42,315,283,627 27,864,458,051

2. Tai san thue thu nhap Ilan n lai 262

3. Thiet bi, vat ttr, pliv tOng thay the dai han r

263

4. Tai san dai han khac r

268

TONG CONG TAI SAN (270 = 100 + 200) r

270 2,913,076,484,873 3,459,782,585,808

Trang 3

CONG TY CO PHAN PHAN PH0I KHI THAP AP DAU Kill VIET NAM Sei 673 Nguyen Hiru Tho, Xa Phtrac Kien, Huyen Nha Be, TP HCM

MAU B 01 - DN (Ban hanh kern theo T7' so 200/2014/TT-BTC ngay 22/12/2014 cita BO truing BO Tai chinh)

BANG CAN DOI Kt TOAN (Dung d'ay

Quy 3 nam 2015 Tai ngdy 30 thang 09 nam 2015

Dan vi tinh: VND

NGUON VON .

Ma so Th uyet

. ninth

Soeutii nam 1 _

Dan nam

C. NQ PHAI TRA r

300 1,627,685,930,866 2,297,296,988,226

1. Ng ngin hp 310 1,491,225,023,272 2,272,875,391,316

1. Phai tra ngtrai ban ngin han ® 311 V.16 1,156,262,007,009 2,105,923,955,114

2. Ngtrai mua tra tien tnrov ngan han ' 312 93,694,568,575 101,493,683,236

3. Thug va cac khoan phai nip nha nix& r 313 V.17 7,002,880,861 5,849,314,832

4. Phai tra ngtrZyi lao Ong 314 19,254,467,153 4,569,125,494

5. Chi phi phai tra ngin han 315 V.18 157,898,655,319 5,059,644,789

6. Phai tra nOi b'e, ngin han 316

7. Phai tra theo tien dO kg hoach hop ding kly dung ' 317

8. Doanh thu chua thgc hien ngan han r

318

9. Phai tra ngan han khac r 319 V.19 49,475,753,619 47,144,998,200

10. Vay va no thue tai chinh ngan han 320

11. Du Dg phang phai tra ngan han 321 V.23 6,204,993,272 380,268,000

12. Quy khen thuang, phuc lgi 322 1,431,697,464 2,454,401,651

13. Quy binh on gia r

323

14. Giao dich mua ban lai trai phieu Chinh phil ''' 324

II. Nu. dai han r 330 136,460,907,594 24,421,596,910

1. Phai tra ngtrai ban dai han p, 331

2. Ngtra.i mua tra tien truck dai han r

332

3. Chi phi phai tra dai han r

333 V.18

4. Phai tra not 130 ve von kinh doanh r 334

5. Phai tra not b"O dai han r

335

6. Doanh thu chua thgc hien dai han r

336

7. Phai tra dai han khac r

337 V.19 20,000,000

8. Vay va no thue tai chinh dai han r

338 112,059,310,684

9. Trai phieu chuyen d6i r

339

10. Co phieu tru dal r

340

11. Thug thu nhap hoan lai phai tra. r 341

12. Dtr phong phai tra dai han r

342

13. Quy phat trien khoa hoc, cong nghe r

343 24,401,596,910 24,401,596,910

Trang 4

Ngtr?ii rap

CONG TY CO PHAN PHAN PHOI KHI THAP AP DAU KHI VItT NAM S6 673 Nguyen Him Tho, Xa Phil& Kien, Huyen Nha Be, TP HCM

MAU B 01 - DN (Ban hanh kern theo T7' so. 200/2014/TT-BTC

ngay 22/12/2014 cira BO trzrang BO Teri chinh)

BANG CAN DOI Kt TOAN (Dang day din)

Quy 3 nam 2015 Tai ngay 30 thang 09 nam 2015

Don vi tinh: VND

NGUON VON x

1N/Li so - et Th uyl'

nh mi S6 cu6i nam

1 Du nam a

D. VON CHU sd "WU F

400 1,285,390,554,007 1,162,485,597,582

L Vein chti so' him r 410 V.25 1,285,390,554,007 1,162,485,597,582

1. Vein g6p dm chit s a him F 411 600,000,000,000 600,000,000,000

- CO phieu phi5 thong co quyen bieu guy& 411a 600,000,000,000 600,000,000,000

- CO phieu uu dai 411b

2. Thang du von co phan r 412 153,050,000 153,050,000

3. Quyen chon chuyen dOi trai phieu F 413

4. NrOn lchac d m chn so. him r 414

5. CO phieu quy r 415 (9,550,000) (9,550,000)

6. Chenh Lech danh gia lai tai s an F 416

7. Chenh tech tY gia hOi dodi F 417

8. Quy dau tophat trien F 418 478,252,653,866 478,252,653,866

9. Quy he try sap xep doanh nghiep F 419

10. Quy khac thuec van chil sa hilu P. 420 12,450,000,000 12,450,000,000

11. Lai nhuan sau thua chua phan phi r 421 194,544,400,141 71,639,443,716

- LNST chua phan ph6i My ice den cuOi kY tnresc 421a 11,340,398,716 71,639,443,716

- LNST chua phan phi Icy nay 421b 183,204,001,425

12. NguOn von dau to XDCB r 422

IL Ngutin kinh phi va quy khac F

430

1.Nguan kinh phi r 431

2.NguOn kinh phi des hinh thanh TSCD F 432

TONG CONG NGUON VON (440 = 300 + 400) F 440 2,913,076,484,873 3,459,782,585,808

Thai Duy Phong

IC6 toan trtro'ngke

Nguy6n Phtro'ng Thtly

Trang 5

TrAn Thanh Nam

5,07

8,10

0,267,0

79

3,7

47,4

41

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7,2

57

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tru

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1,863,7

27

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0,4

09

1,1

99

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13,4

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362,

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48

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CONG TY CO PHAN PHAN PHOI Kill THAP AP DAU Kill VIET NAM SO 673 NguyS'n Hiru Tho, Xa Phkrac Kien, Huyen Nha Be, TP HCM

MAU B 03a - DN (Ban hanh kem theo TT so 200/2014/TT-BTC ngay 22/12/2014 clic: Bo trufmg Bo Tai chinh)

BAO CAO LU1J CHUYEN TIEN TE

(Dang dAy du) Theo phucmg phap gian tiep

Tir Quy 1 den Quy 3 Don vi tinh: VND

Chi tieu •

Ma sty Thu yet Lay ke tir du nam den cudi quSr nay

minh Nam nay Nam trinfrc

I. Lau chuyen tien tir hog diing kinh doanh

1. Loi nhuOn truerc thud 01 246,397,289,397 195,040,836,456

2. Dieu chinh cho cac khoan

- Khau hao TSCD va BDSDT r 02 79,174,375,724 39,677,649,646

- Cac khoan du phong r

03 (12,032,255,387) (282,589,249)

- Lai, 0 chinh Lech ty gia hOi dodi do danh gia lai cac khoan muc tien to co gec ngoai to

r 04

- Lai, 18 tir hoat &Ong dau to I' 05 (11,892,852,318) (13,963,060,948)

- Chi phi lai vay r

06 (1,927,733,452)

- Cac khoan dieu chinh khac r

07

3. Lcri nhuan kinh doanh trithc thay di von ltru dOng r 08 299,718,823,964 220,472,835,905

- Tang, giam cac khoan phai thu r

09 405,681,076,622 25,437,160,911

- Tang, giam hang ton kho p-

10 (2,753,902,840) (3,162,704,656)

- Tang, giam cac khoan phai tra (khong Ice lai vay phai tra, thus thu nhap phai nOp)

r 11 (781,199,131,662) 1,011,768,258,483

- Tang, giam chi phi tra tnrac r

12 (16,715,037,915) 25,758,103,633

- Tang, gat-richt:mg khoan kinh doanh r

13

- Tien lai vay da tra r

14

- Thue thu nhap doanh nghi'ep da nOp r

15 (54,823,523,723) (26,455,373,100)

- Tien thu khac tir hoat O ng kinh doanh r

16 47,146,594,224 90,711,577,591

- Tian chi khac tir hoat &Ong kinh doanh P

17 8,926,842,472 4,838,865,054

Ltru chuyen tien thuin tir hoat Ong kinh doanh r 20 (94,018,258,858) 1,349,368,723,821

IL Lau chuyen tien tir hoat Ong du to

1. Tien chi de mua sam, kly dung TSCD va cac TS dai han khac

r 21 (442,033,692,223) (15,790,888,223)

2. Tien thu tir thanh ly, nhugng ban TSCD va cac tai san dai han khac

r 22

3. Tian chi cho vay, mua cac cong cu ng dm don vi khac

r 23

4. Tien thu hOi cho vay, ban lai cac cong cu ng cua don vi khac

r 24

5. Tien chi dau to g6p von vao don vi khac r

25

6. Tien thu hOi dau to g6p von vao don vi khac r

26

7. Tien thu lai cho vay, co tire va lgi nhuan dugs chia P

27 13,240,752,437 13,035,227,615

Lau chuyen tien thuan tir hoat Ong du to r

30 (428,792,939,786) (2,755,660,608)

Trang 7

Ngtdri lap Kt toan trtrangtik)

CONG TY CO PHAN PHAN PHOI KHI THAP AP DAU KHI VItT NAM S6 673 Nguyen HIM Tho, Xa" Phuac Kien, Huyen Nha Be, TP HCM

MAU B 03a - DN (Ban hanh kern theo TT so 200/2014/TT-BTC ngay 22/12/2014 clic: BO truri.ng BO Tai chinh)

BAO CAO LUt CHUYEN TIEN TV (Dang day dit)

Theo phuang phap gian tiep Tir Quy 1 den Quy 3

Dan vi tinh: VND

Chi tieu Ma so u, Th yet

minh

Lily ke tir du nam den cutii quj, nay

Nam nay Nam trwerc

1. Tien thu tir phat hanh c6 phieu, nhan von g6p cna chu sa him

31

2. Tien chi tra van Op cho cac chu sa hQu, mua lai c6 phieu cua doanh nghiep dA Oat hanh

r 32

3. Tien thu tir di vay r

33 112,059,310,684

4. Tien chi tra ng g6c vay r

34

5. Tien chi tra no thue tai chinh r

35

6. Co tirc, lgi nhua'n da tra cho chu se( him 36 (104,246,180,950) (42,900,000,000)

Ltru chuyen tien than tir hoat Ong tai chinh F. 40 7,813,129,734 (42,900,000,000)

Ltru chuy'en tien than trong kjr (50=20+30+40) r 50 (514,998,068,910) 1,303,713,063,213

Tien va twang throng tien du lij, 60 1,963,089,393,092 927,255,755,668

Anh hueing dm thay do' i ty gia h6i dodi guy d6i r 61

Tien va ttrcmg throng tien cuOi 14 (70=50+60+61) r 70 1,448,091,324,182 2,230,968,818,881 )

Thai Duy Phong Nguyen Phuong Thay ran Thanh Nam

Trang 8

CONG TY CO PHAN PHAN PHOI ICHi THAP AP DAU Kill VIET NAM Lau 7, Toa nha PVGas Tower, s6 673 NguyL Him Tho, Xa Plurac Ki6n, Huy6n Nha Be, TP HCM

MAU B09 - DN (Ban hanh kern theo TT so 200/2014/TT-BTC ngay 22/12/2014 cua BO trutim BO Tai chinh)

THUYET MINH BAO CAO TAI CHINH

Qujr 3 nam 2015

I. D4c di6m hoat Ong doanh nghi0

1. Hinh thav so' him von

Cong ty Co phan Phan phi khi thap ap Dau khi Vi6t Nam ("Cong ty") la cong ty dugc thanh lap tai Vi6t Nam theo hinh thirc cong ty c6 phan theo Giay Chimg nhan clang ky kinh doanh lan dau so 4103006815 ngay 23 thang 5 nam 2007. Ngay 09 thang 03 nam 2015, C6ng ty da dang 14 thay Mit Giay Chimg nhan clang ky kinh doanh lan thir 10 so 0304998686 do Sa K6 hoach va Dau tu thanh ph6 H6 Chi Minh cap.

V6n diL le cita Cong ty la 600 ty d6ng.

T6ng s6 nhan vien cua C6ng ty tai ngay 30 thang 09 nam 2015 la 240 nguari.

2. Linh vtrc kinh doanh Q/

3. Nganh nght kinh doanh 1PFIA *

Kinh doanh va van chuyen khi thap ap bang clugng eing; mua ban khi cong nghi6p (khong mua ban gas tai thanh pho 1-16 ,Chi Minh), vat tu, may m6c, thiet bi hoa chat va phuong tin van chuyen nganh dau khi; tu van chuyen giao cong ngh6; xay dung cong trinh cong nghiL, 116 thong duarng ong, kho bai, tram chiet phuc vu nganh dau khi; mua ban, van chuyen xang, dau nhdrt, cac san pham khi kho,kinh doanh LPG, CNG, LNG va cac san pham co nguon goc tir dau, khi (khong mua ban gas tai tru ,sa cong ty); cung cap dich vu hoan cal phuong tin van tai (tit gia ding khi, xi ma di6n, tai the phe thai tai tru se cong ty; khong thi6t ke phuong ti6n van tai); mua ban, lap dat, sira chita va bao dung thiet bi chuyen doi sir dung cho phuong tin giao th6ng van tai va may m6c - thiet bi nganh n6ng - lam - ngu nghi6p; mua ban vat WO xay dung, hang trang tri not that; kinh doanh bat Ong san; thi cong xay dung ding trinh ha tang 14 thuat khu cong nghi6p, khu dan cu va khai thac khoang san.

4. Chu ky san xuat, kinh doanh thong thin:mg: Tinh bang quS,

5. D4c ditin hot Ong kinh doanh cila doanh nghi0 trong ky ke town co anh luromg an bac) cao tai chinh

6. CALI &tic doanh nghi?p: - Danh sach cac don vi truc thu6c hoach toan phu thu6c: + Xi nghi6p Phan phi Khi Thap ap Wing Tau + Chi nhanh Cong ty CP Phan phoi Khi thap ap Dau Khi Vi6t Nam-Xi nghi6p Phan phi Khi thap ap Nhcm Trach. + Chi nhanh Cling ty Co phan Phan phi Khi dial) ap Dau khi VN-Xi nghi6p Phan phi Khi thap ap Mi6n Bac.

7. Tuyen bo ve kha 'fang so sanh thong tin in tren BCTC:

II. Ky ke toan, dun vi tien to sir dung trong ke toan

Ky 1c6 toan nam bat dau tir ngay 01 thang 01 cIL ngay 31 thang 12 hang nam.

Don vi tin t6 sir dung trong ke toan: d6ng vi6t nam (VND).

Trang 9

III. Chuin mkrc va Cht di) kt tofin fip dung

1. Cht di) kt toan fip dung:

Che dO ke toan Viet Nam ban hanh theo thong to s6: 200/2014/TT-BTC ngay 22/12/2014 cira BO Tai chinh.

2. Tuyen b6 vt‘ viec tufin thti chuin mire ke toan va cht di) ke toan:

Cong ty co phan phan phoi Khi ThAp Ap Darr Khi Viet Nam cam ket tuan thii ChuAn muc ke toan va Che dO ke toan Viet Nam.

IV. Cfic chinh sfich kt toan Ap dung

1. Nguyen tic chuytn doi BCTC rfip bing ngoui to sang Wong Viet Nam

2. Cfic loci ty gifi hoi dofii fip dung trong ke thin

3. Nguyen tic xac dinh MI suit thkrc to (Iii suit hieu Itrc) dung de chik khiu thing tien.

4. Nguyen tic ghi nhfin cac khofin tien va cac khofin Wang dtrang tien

Tien va cac khoan tucmg ducmg tien bao gom tien mat tai guy, cac khoan tien giri kh6ng ky han, cac khoan dau to ngan han, có kha nang thanh khoan cao, de ding chuyen doi thanh tien va it rill ro lien quan den viec bien dOng gia

5. Nguyen tic kt toan cac khofin din ttr tai chinh - ChUng khoan kinh doanh; - Cac khoan dau tu nam gill den ngay dao han; - Cac khoan cho vay; - Dau to vao c6ng ty con; Ong ty lien doanh, lien ket; - Dau tu vao ding cu von cila , dan khac; - Cac phuang phap ke toan doi vii cac giao dich khac lien quan den dau to tai chinh.

6. Nguyen tic kt toan no' phfii thu

7. Nguyen tic ghi nhfin hang ton kho

Hang ton kho dugc xac dinh ten ca sa gia thap han giira gia g6c va gia tri than co theA , thuc hien duct. Gia goc hang ton kho bao g6m chi phi nguyen vat lieu truc tiep, chi phi lao dOng truc tiep va chi phi san xuat chung, neu co, de có dugc hang ton kho a dia diem va trang thai hien tai. Gia g6c cua hang ton kho dugc xac dinh theo phirang phap binh quan ,gia quyen. Gia tri thuan có the thuc hien dugc dugc xac dinh bang gia bin laic tinh trir cac chi phi de hoan thanh clang chi phi tiep thi, ban hang va phan phoi phat sinh ; Du pheng giam gia hang ton kho cua Cong ty dugc lap cho hang ton kho loi thai, hOng, kern pham chat, khi gia tri ghi so dm chitng cao han gia tri thuan co the thuc hien dugc tai ngay ket thirc nien (10 ke toan.

8. Nguyen tic ghi nhAn va khAu hao TSCD, TSCD thine tai chinh, bit dOng sin din to

Tai sari co dinh dugc trinh bay theo nguyen gia trir gia tri hao mOn lay ke. Nguyen gia tai sin c6 dinh bao gom gia mua va toan bO cac chi phi khac lien quan true tiep den viec dua tai san vao trang thai san sang sir dung.

Tai san c6 dinh dugc khau hao theo phuang phap diking thing dua tren thiri gian hfru dung trac tinh. Rieng doi vii may mac thiet bi la he thong phan phoi khi thap dp, Cong ty ap dung khau hao nhanh vii thai gian sir dung him ich la 05 nam tir ngay 01 thing 01 nam 2015, cu the nhu sau:

So nam Nha cira vat kien truc May mac thiAt bi Phuong tien van tai truyen clan Thiel bi van phong TSCD vo hinh

5 — 20 3 — 7

6 3 — 5

3

Trang 10

9. Nguyen tic kg town cac hop dO'ng hop tac kinh doanh.

10. Nguyen tic kg than thug TNDN hoan lai. Thue thu nhap doanh nghiep the hien tong gia tri cua so thue phai tra hien tai va so thue hoan lai. Cong ty co nghia vu phai tra thug thu nhap doanh nghiep vai thug suat la 22% tren thu nhap chin thue. SO thue hien tai phai tra dugc tinh dua tren thu nhap chiu thue trong ky. Thu nhap chiu thue khac yen lgi nhuan thuan dugc trinh bay tren bao cao ket qua host dOng kinh doanh vi thu nhap chiu thug khong bao gom cac khoan thu nhap chiu thue hay chi phi dugc khau trir trong cac nam khac (bao g6m ca 18 mang sang) va ding khong bao g6m cac khoan thu nhap khong chit' thud va chi phi khong duoc khau trir.

Thue thu nhap hoar' lai dugc tinh tren cac khoan chenh lech gifra gia tri ghi s6 va ca Sa tinh thud thu nhap cda cac khoan muc tai san hoac tong ng tren bao cap tai chinh va duoc ghi nhan theo phuong phap bang can doi Ice toan. Thue thu nhap hoan lai phai tra phai duoc ghi nhan cho tat ca cac khoan chenh lech tam thOi con tai san thue' thu nhap hoan lai chi dugc ghi nhan khi chic chan CO du lgi nhuan tinh thue trong trong lai de khau trir cac khoan chenh lech tam thoi.

Thue thu nhap hoan lai duoc xac dinh theo thus suk du tinh se ap dung cho nam tai san dugc thu 116i hay nq phai tra dugc thanh toan. Thue thu nhap hoan lai dugc ghi nhan vao ket qua host dOng kinh doanh va chi dugc ghi thang vao von chu so hitu khi khoan thud dO co lien quan den cac khoan muc dugc ghi thang vao von chu so. hint.

Tai san thug thu nhap hoan lai va nq thud thu nhap hoan lai phai tra dugc bu trir khi Cong ty co quyen hgp phap de biz trir gitra tai san thue thu nhap hien hanh vOi thue thu nhap hien hanh phai nOp va khi cac tai san thue thu nhap hoan lai va ng thue thu nhap hoan lai phai tra lien quan toi thue thu nhap doanh nghiep dugc quan 1Y bait ding mot co quan thue va C6ng ty co du dinh thanh toan thue thu nhap hien 49'

hanh tren co. sa thuan. Nc ; P

Viec xac dinh thud thu nhap cua C6ng ty can cir vao cac quy dinh hien hanh ve thud. Tuy nhien, nhimg 01 i■

quy dinh nay thay doi theo tang thai Icy va viec xac dinh sau ding ye thue thu nhap doanh nghiep tuy U thuOc vao ket qua kiSm tra cua co quan thue co tham quyen.

11. Nguyen tic kt toan chi phi tra trtrOT: Ghi nhan tai thai diem phat sinh chi phi, sau dO phan b6 dan TF

vao chi phi theo thOri han sir dung cila chi phi.

12. Nguyen tic kt than no phai tra: Hach toan chi tit theo timg doi Wong no. .

13. Nguyen tic ghi nhan vay NIA no' phai tra thue tai chinh.

14. Nguyen tic ghi nhan va von hoa cac khoan chi phi di vay:

15. Nguyen tic ghi nhan chi phi phai tra. Cac khoan dugc ghi nhan vao chi phi san xuat, kinh doanh trong kY nhung that td chua chi trong

16. Nguyen tic va phtrung phap ghi nhan cac khoan dkr phong phai tra.

17. Nguyen tic ghi nhan doanh thu chtra thkrc

18. Nguyen tic ghi nhan trai phitu chuOn

19. Nguyen tic ghi nhan von chii so. him - Nguyen tac ghi nhan von g6p cua chit sO huu, thang du von co phan, quy6n chon trai phieu chuySn d6i, von khac cua chit so ham - Nguyen tac ghi than chenh lech danh gia lai tai san. - Nguyen tac ghi nhan chenh lech ty gia. - Nguyen tac ghi nhan lgi nhuan chua phan ph6i.

20. Nguyen tic va phtrong phap ghi nhan doanh thu: Doanh thu dugc ghi nhan khi ket qua giao dich hang hOa dugc xac dinh mot cach dang tin cay va Cong ty co kha nang thu dugc Igi ich kinh to tir giao dich nay.

Doanh thu ban hang dugc ghi nhan khi giao hang va chuyen quyen sb hau cho ngtrei mua.

Trang 11

21. Nguyen tic lie toan cac khofin giam trir doanh thu

22. Nguyen tic lie toan gia von hang ban.

23. Nguyen tic ke toan chi phi tai chinh: Cac khoan chi phi lai vay phuc vu hoat dOng san xuat kinh doanh dugc ghi nhan vao ket qua hoat dOng kinh doanh khi phat sinh.

24. Nguyen tic ke toan chi phi ban hang, chi phi quail 1ST doanh nghiep: Cac chi phi phuc vu cho viec ban cac san pham dugc ghi nhan vao chi phi ban hang; Cac chi phi phuc vu cho hoat dOng cua b0 may dieu hanh Cong ty dugc hach toan vao chi phi quail ly doanh nghiep.

25. Nguyen tic va plurcrng phap ghi nhfin chi phi thue thu nhfip doanh nghiep hien hanh, chi phi thue thu nhfip doanh nghiep hoan lai.

26. Cac nguyen tic vä phtrcrng phap ke toan khac.

V. Thong tin b6 sung cho cac khoan muc trinh bay trong Bang can d6i ke toan (Den vi tinh: D6ng)

01. Tien va cac khoin twang &rang tien Cu6i quv flan nam - Tien mat 892,496,860 388,714,201 - Tien giri ngan hang khong ky han 687,198,827,322 582,700,678,891 - Cac khoan Wang ducmg tien 760,000,000,000 1,380,000,000,000 COng 1,448,091,324,182 1,963,089,393,092

02. Cac khoan &au tir tai chinh ngin han

03. Cac khoan phai thu khach hang Cu6i quy

a) Phai thu cua khach hang ngan han

576,060,489,650 - Chi tiet cac khoan phai thu cua khach hang chiem tir

209,518,169,963

10% tor len ten ding phai thu khach hang. + C6ng ty CP Kinh doanh Khi HOa long Mien Nam

145,890,521,139

+ Cong ty CP CNG Viet Nam

63,627,648,824 - Cac khoan phai thu cua khach hang khac

366,542,319,687

b) Phai thu cua khach hang dai han c) Phai thu cua khach hang la cac ben lien quan: Nhu phu luc 1 dinh kern

flaw nam

983,126,075,572 412,284,673,125

314,662,384,751 97,622,288,374

570,841,402,447

04. Cac khoan phai thu khac Cuai quy Diu nam

Gia goc Du pile:111g Gia g6c Du phong a) Ngan han 4,593,318,774 3,158,937,147 - Ky cugc, ky guy 16,000,000 6,000,000 - Phai thu khac 4,577,318,774 3,152,937,147 b) Dai han 4,857,077,035 3,831,477,035 - KY cugc, ky quy 4,857,077,035 3,831,477,035 COng 9,450,395,809 6,990,414,182

5. Tai san thieu chir xi'r 1ST

6. Ng xiu

Cu6i qui/ Dau nam

Gia tri co the Gia tri co the Gia g6c thu h6i (*) Gia g6c thu h6i (*)

- Cong ty TNHH Gach Men My Dim 18,109,391,538 11,963,153,141 - Ong ty TNHH G6m sir my Xuan 11,296,297,196 5,648,958,484 - Cong ty CP Dau to Tai chinh Cong doan DKVN 1,402,906,865 107,950,255 1,508,969,046 452,690,714 COng 30,808,595,599 17,720,061,880 1,508,969,046 452,690,714

(*) Gia tri có the thu h6i dugc xac dinh bang ng goc trir di s6 du phemg phai thu ngan han khO dal dugc trich lap Wang img

Trang 12

07. Hang ton kho CuOi cluV Diu nam Danh gia lai Gia g6c Danh gia lai Gia g6c

- Nguyen lieu, vat lieu 3,220,355,530 3,220,355,530 3,058,763,370 3,058,763,370 - Cong cu, dung cu 15,294,174,261 15,294,174,261 12,860,887,076 12,860,887,076

- Hang Ma 623,083,681 623,083,681 464,060,186 464,060,186

Cling 19,137,613,472 19,137,613,472 16,383,710,632 16,383,710,632

08. Tai san da dang dai han

a) Chi phi san xuat, kinh doanh do* dang dai han

Cu6i puy Hau nam Gia tri co the

thu h6i Gia g6c Gia tri co the

thulf6i Gia geic

b) Xay dung ca ban d6 dang 745,322,836 745,322,836 14,841,792,888 14,841,792,888

- Mua sam - Xay di,mg co ban 745,322,836 745,322,836 14,841,792,888 14,841,792,888 + Du an "He thong phan phi khl thap ap cho KCN 267,827,063 267,827,063 267,827,063 267,827,063

Hiep Phuac - GD 1" + Du an "He thong cung cap khi cho KCN Phu my 3 127,495,773 127,495,773 127,495,773 127,495,773 + Du an "He th6ng phan ph6i khi thap ap cho KCN 14,446,470,052 14,446,470,052

Tien Hai - Thai Binh + Khac 350,000,000 350,000,000

COng 745,322,836 745,322,836 14,841,792,888 14,841,792,888

09. Tang, giant tat san c6 dinh him hinh:

Chi tieu Nha cira, vat

kien true

, May mOc, thiet

bi

Phuong tien „ ,.

antru • ,,,

van tai, yen d cu quan1S,

Thiet bi, dung T6ng cong

Nguyen gia TSCD

S6 du tai 01/01/2015 39,042,119,256 426,471,909,013 1,669,857,845 4,428,270,160 471,612,156,274

- Mua trong kj/ 495,360,627,248 2,675,000,000 664,507,273 498,700,134,521

- Giam khac

S6 du tai 30/09/2015 39,042,119,256 921,832,536,261 4,344,857,845 5,092,777,433 970,312,290,795

Gia tri hao mon luy ke S6 du tai 01/01/2015 4,660,141,836 159,816,780,691 1,140,490,434 2,729,708,043 168,347,121,004

- Khau hao trong kS/ 1,428,587,793 76,217,521,747 423,271,636 571,567,349 78,640,948,525

S6 du tai 30/09/2015 6,088,729,629 236,034,302,438 1,563,762,070 3,301,275,392 246,988,069,529

Gia tri con lai

S6 du tai 01/01/2015 34,381,977,420 266,655,128,322 529,367,411 1,698,562,117 303,265,035,270

S6 du tai 30/09/2015 32,953,389,627 685,798,233,823 2,781,095,775 1,791,502,041 723,324,221,266

- Nguyen gia TSCD tai 30/9/2015 da khau hao het nhung van con sir dung: 5.910.117.682 d6ng

- Nguyen gia TSCD tai 30/9/2015 ch6 thanh 0 citing

Trang 13

10. Tang, giam tai san c6 dinh vo hinh:

Chi tieu Quyen sir dung

dAt PhAn mem may

tinh TSCD vo hinh

khac T6ng cOng

Nguyen gia TSCD

S6 du tai 01/01/2015 45,545,065,586 3,392,134,600 68,800,000 49,006,000,186

- Mua trong kST 69,485,000 69,485,000

- Giam khac

S6 du tai 30/09/2015 45,545,065,586 3,461,619,600 68,800,000 49,075,485,186

Gia tri, hao men luy lie

S6 du tai 01/01/2015 - 2,263,957,461 68,800,000 2,332,757,461

- KhAu hao tong kS, - 533,427,199 533,427,199

S6 du tai 30/09/2015 - 2,797,384,660 68,800,000 2,866,184,660

Gifi tri con tai

S6 du tai 01/01/2015 45,545,065,586 1,128,177,139 - 46,673,242,725

S6 du tai 30/09/2015 45,545,065,586 664,234,940 - 46,209,300,526

- Nguyen gia TSCD vo hinh dA khAu hao het nhung van sir dung: 341.649.600 d6ng

11. Tang, giam tai san co dinh thue tai chinh

12. Tang, giam bat Ong san dfiu to

13. Chi phi tra trtrO'c Cu6i ouf Dfiu nam a) Ngin han 4,756,435,584 2,492,223,245 - Cong cu, dung cu 901,981,213 84,345,101 - Quang cao 755,350,399 1,031,242,700 - Bao hiem 2,989,063,972 1,376,635,444 - Khac 110,040,000 b) Dai han 42,315,283,627 27,864,458,051 - C6ng cu, dung cu 2,489,159,369 6,083,789,193 - Thue dAt 16,173,789,298 11,892,740,370 - Quang cao 14,213,656,668 3,850,000,001 - Khac 9,438,678,292 6,037,928,487 ging 47,071,719,211 30,356,681,296

14. Tai san khac

15. Vay va no' thue tai chinh

16. Phai tra ngtreri ban Cu6i qui/ Dau nam a) Cac khoan phai tra ngued ban ngAn han - Chi tit cho timg d6i Wong chiem tir 10% tra len 1,082,356,933,282 2,096,807,619,293 ten tong so phai tra + T6ng C6ng ty Khi Viet Nam - CTCP 1,082,356,933,282 2,096,807,619,293 - Phai Ira cho cac d6i Wong khac 73,905,073,727 9,116,335,821

ging 1,156,262,007,009 2,105,923,955,114

b) Cac khoan phai tra nguiri ban dai han c) S6 nog qua han chua thanh town d) Phai tra nguari ban la cac ben lien quan: Phu luc 1 dinh kern

Trang 14

17. Thut va cac khoan phai nAp Nha ntrik: Phu luc 2 dinh kern.

18. Chi phi phai tra Cu6i au* Dau nam a) Ngan han 157,898,655,319 5,059,644,789 - Chi phi phai tra - Xay dung co ban 148,683,921,600 5,059,644,789 - Cac khoan trich tnroc khac b) Dai han

9,214,733,719

- Lai vay - Cac khoan trich tnrac khac CAng 157,898,655,319 5,059,644,789

19. Phil tra khac a) Ngan han

Cu6i utrc, Dau nam

- Tai san thira ch6 giai quyOt 330,765,290 464,060,186 - Kinh phi cong doan 89,285,360 - Bao hie'm xa hoi 176,774,500 - Bao him y to 26,589,105 - Bao him that nghiOp 11,817,380 - Phai tra ve co phan hoa 726,374,500 46,176,374,500

- Nhan kSi quy, ky cuot ngan han 328,451,622 354,762,739

- Cac khoan phai tra, phai nOp khac 47,785,695,862 149,800,775

CAng

b) Dai han

49,475,753,619 47,144,998,200

- Nhan ky quy, ky cuoc dai han 20,000,000 - Cac khoan phai tra, phai nOp khac CAng

c) SO no qua han chtra thanh toan

20,000,000

20. Doanh thu chira thvc hien

21. Trai phitu phat hanh

22. Co phi6u tru dii phan loAi la no' phai tra

23. Dv phong phai tra Cuiii quv Dau nam Cong ty CP Dau to Quik t6 va Du lich Viet ViOt 135,000,000 Ong ty CP Dich vu Gia tang MobiFone 1,078,727,272 Cong ty TNHH TruyOn Thong Chan Trari 4,529,350,000 Deloitte ViOt Nam 461,916,000 380,268,000 CAng 6,204,993,272 380,268,000

24. Tai san thut thu nhAp Wan lai va thut thu nhAp hoan lai phai tra

Trang 15

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b) Chi tiet von gOp ctia chit se( hiru Oi flu* D'au nam

- VOn g6p cua cong ty me (neu la cong ty con) - Von g6p cua cat d6i tugng khac

+ T6ng Cong ty khi Viet Nam- Cong ty c6 phan 303.000.000.000 303.000.000.000 + Don vi khac 297.000.000.000 297.000.000.000

Citing 600.000.000.000 600.000.000.000

c) Cac giao dich ve von vai cac chu so hitu va phan ph6i c6 tirc. chia loci nhuan

- Co tirc. lai nhuan da chia - V6n dau to cua chit so hiiu

Nam nay Nam trirOT

+ V6n gop cuoi nam 600.000.000.000 429.000.000.000

+ V6n gop du Want 600.000.000.000 429.000.000.000 + V6n gOp giam trong nam + Von gop tang trong nam

d) Co phieu (Dan vi tinh: Co phieu) Cuiii au* D'Au nam - S6 ltrong c6 phieu dang ky Oat hanh 60.000.000 60.000.000 - S6 lugng co phieu da ban ra cong chimg 60.000.000 60.000.000

+ Co phieu ph6 thong 60.000.000 60.000.000 + Co phiOu uu dai (loci dugc phan loaf la V6n chit so hau)

- S6 lugng Co phieu clugc mua lai (Co phieu quy) 955 955 + Co phieu ph6 thong 955 955 + Co phieu tru dai (loci dugc phan loci la V6n chit so hair)

- S6 lugng Co phieu dang luu hanh 59.999.045 59.999.045 + Co phieu ph6 thong 59.999.045 59.999.045 + Co phieu uu dai (loci dugc phan loci la Win chit sa him)

* Menh gia c6 phieu dang luu hanh : 10.000 d'Ong/c6 phieu

d) C6 ttic - Co tirc da cong b6 sau ngay ket thOc ky ke toan nam: + Co tirc da cong b6 tren co phieu ph6 thong: + Co tirc da cong b6 tren co phieu uu dai:

- Co tire cua co phiecu uu dai lay ke chua dugc ghi nhan:

e) Cac quy cua doanh nghiep Cub" quv Dan nam - Quy dau to Oat trien; 478,252,653,866 478,252,653,866 - Quy khac thuOc von chit so ham 12,450,000,000 12,450,000,000

26. Chenh lech danh gia lai tai san

27. Chenh tech ty gia

28. Nguim kinh phi

29. Cac khofin mvc ngoai Bang Can doi ke toan

30. Cac thong tin khfic do doanh nghiep ter thuyet minh. giai trinh.

Trang 17

VI. Thong tin b6 sung cho cac khan muc trinh bay trong Bao cao ktt qua hat Ong kinh doanh

1. T6ng doanh thu ban hang ya cung cap dich vu a) Doanh thu

Kit nay 107 trtrOc

- Doanh thu ban hang 1,199,673,713,458 1,863,727,520,409

- Doanh thu cung cap dich vu - Doanh thu hop ding xay dung COng 1,199,673,713,458 1,863,727,520,409

b) Doanh thu doi vai cac ben lien quan: Phu luc 1 dinh kern

2. Cac khan giam trir doanh thu

3. Gia von hang ban Ky nay Ky trink

- Gia von cda hang h6a da ban 1,042,693,840,210 1,723,551,758,523 - Gia von cua thanh pham da da ban - Gia vent cna dich vu TA' cung cap - Du phOng giam gia hang ton kho - Cac khoan ghi giam gia von hang ban COng 1,042,693,840,210 1,723,551,758,523

4. Doanh thu hoot Ong tai chinh Ky nay Ky tridrc - Lai tign giri, tign cho vay 3,557,073,081 5,763,429,175 - Lai ban cac khoan dau to - Co tirc lei nhudn dugc chia - Lai chenh Lech ty gia

- Lai ban hang tra them, chi khau thanh toan - Doanh thu hog &ling tai chinh khac gong 3,557,073,081 5,763,429,175

5. Chi phi tai chinh Ky nay Ky truo'c

- Lai tign vay 1,856,871,241 - Lai ban hang tra them, chit khau thanh toan - L6 chenh Lech ty gia - Chi phi tai chinh khac - Cac khoan ghi giam chi phi tai chinh ging 1,856,871,241

6. Thu nh4p khac Ky nay Ky tru.Oc

- Thanh 1y, nhtrung ban TSCD - Lai do danh gia lai tai san - Tien phat thu dugc - Thug &roc giam - Cac khoan khac 742,781,505 105,400,232

ging 742,781,505 105,400,232

7. Chi phi khac Ky nay Ky trithc - Gia tri can lai TSCD va chi phi thanh 1y, nhuung ban TSCD - Li5 do danh gia lai tai san - Cac khoan bi phat - Cac khoan khac 1,501,956,367 896,174,196

ging 1,501,956,367 896,174,196

:e

Trang 18

8. Chi phi ban hang ya chi phi quail ly doanh nghitp a) Cac khoan chi phi ban hang phat sinh trong lcy

Ky nay Ky truiffc

- Chi tiet cac khoan chiem ter 10% tra len tren tong chi phi 73,970,802,051 36,092,367,239 QLDN

+ Chi phi khdu hao tai san 33,418,089,550 13,844,309,668 + Chi phi Thue TSCD 15,002,712,501 15,002,712,501 + Chi nhan cong - Luang 25,550,000,000 7,245,345,070

- Cac khoan chi phi QLDN khac 21,971,282,897 18,140,358,250

COng 95,942,084,948 54,232,725,489

b) Cac khoan chi phi quan ly doanh nghiep phat sinh trong ky

- Chi tiet cac khoan chiem ter 10% tra len tren tong chi phi ban hang

+ Chi phi thug van phong, thug nha xuang, thug ddt

16,811,025,987

1,651,251,000

2,121,818,912

1,418,643,627 + Chi phi hai nghi khach hang 4,529,350,000 + Chi phi sir dung thucmg hieu tap down 703,175,285 + Chi phi bao hiem khac 10,630,424,987

- Cac khoan chi phi ban hang khac 20,178,714,362 4,412,870,330

COng 36,989,740,349 6,534,689,242

c) Cac khoan ghi giam chi phi quan ly doanh nghiep Ky nay Ky truov

- Hoan nhap du phong ng phai thu kho dai 126,483,361 - Cac khoan ghi giam khac gong 126,483,361

9. Chi phi san xufit, kinh doanh theo ytu to Ky nay Ky fru& - Chi phi nguyen lieu, vat lieu, cong cu dung cu 4,237,399,722 2,900,426,063 - Chi phi nhan cong 31,203,971,453 9,760,161,006 - Chi philchdu hao tai san co dinh 33,736,524,428 14,132,490,324 - Chi phi thug tai san co dinh 15,002,712,501 15,002,712,501 - Chi phi du ph6ng 4,008,404,479 - Chi phi dich V1,1 mua ngoai 11,876,642,627 6,400,150,422 - Chi phi khac hang tin 32,866,170,087 12,571,474,415 COng 132,931,825,297 60,767,414,731

10. Chi phi thug thu nhAp doanh nghitp hitn hanh Ky nay Ky trulk Lui nhuAn truck thug 24,989,074,929 84,381,002,366 Ditu chinh cho thu nhAp chin thug

COng cac khoan chi phi khong duvc tree 2,564,226,276 896,174,196 Thu nhfip chin thug 27,553,301,205 85,277,176,562 Thud silk 22% 22%

- Chi phi thug thu nhap doanh nghiep tinh tren thu nhap chiu thug nam hien hanh 6,061,726,265 18,760,978,844

- Dieu chinh chi phi thud thu nhap doanh nghiep cua cac nam truac vao chi phi thug thu nhap hien hanh nam nay 194,709,960 0

ging 6,256,436,225 18,760,978,844

11. Chi phi thug thu nhAp doanh nghitp hoAn lui

VII. Thong tin IA sung cho cac khofin muc trinh bay trong Bfio cfio Itru chuytn tin to 1. Cfic giao dich khong Wing titn finh hurting dtn BCLCTT trong firing lai 2. Cac khoan titn do doanh nghitp nam gift nhung khong dirge sir dung

Trang 19

VIII. Nhirrng thong tin khfic 1.Nhang khoan no tiem tang. khoan cam ket va nhung thong tin tai chinh khac:

2. Nhimg su kien phat sinh sau ngay ket thitc ky ice toan QuY 3/2015: cogay 14/10/2015, HOi d6ng quail tri Cong ty da ban hanh Nghi quyet 20/NQ-KTA ye viec phe duyet tam irng a tirc dot 1 nam 2015 bang tien vai ty le la 10% von dieu le (thong ducmg 60 ty &Ong). Cong ty da có thong bao chet danh sach c6 &mg nhan tam irng c6 tirc tren va thiyi gian thanh toan la ngay 27/11/2015.

3. Thong tin ve cac ben lien quan: phu luc 1 dinh kern.

4. Trinh bay tai san, doanh thu, ket qua kinh doanh theo bO phan (theo linh vuc kinh doanh hoac khu lax dia ly) theo quy dinh cua Chuan muc ke toan s6 ,28 "Bac. cao be, phan"(1): Trong ky, Cong ty chi kinh doanh 1 mat hang duy nhat la Khi Thap dp (khi to nhien) bang &rang Ong. Ben canh do, C6ng ty chi hoat dOng trong pham vi lanh filo Viet Nam do vay Citing ty khong trinh bay bao cao tai chinh be• phan theo linh vuc kinh doanh va bO phan theo khu vuc dia

5. Th6ng tin so sanh: s6 lieu so sanh dm Bang can d6i ke toan la se lieu tai ngay 01/01/2015. S6 lieu so sanh caa Bao cao ket qua hog dOng kinh doanh va Bao cao ltm chuyen lien to la s6 lieu cita ky hoat Ong tir ngay 01/01/2014 den ngay 30/09/2014.

6. Thong tin ve hog dOng lien tic: C6ng ty lap bao cao tai chinh ten co so. hog dOng lien tuc.

7. Nhting thong tin khac.

Ngirtri lap

Nguyt'n Phirong Thay ran Thanh Nam Thai Duy Phong

Thanh phe HCM, g 10 nam 2015

Kt toan trirerng

3. SO tin di vay thut thu trong ky Kir nay - Tien thu tir di vay theo khe trac th6ng thugng 83,015,138,712 - Tien thu tit phat hanh trai phieu thuimg - Tien thu tir phat hanh trai phieu chuyen d6i - Tien thu tir phat hanh co phieu uu dal phan loai la ng phai tra - Tien thu tir di vay dueri hinh thirc khac

Kir trinfre

4. SO tin da thirc tra gtic vay trong ky Kir nay Kv t rink - Tien tra no g6c vay theo khe ink thong thugng - Tien tra no g6c trai phieu thuOng - Tien tra no g6c trai phieu chuyen doi - Tien tra no g6c c6 phieu tru dai phan loai la no phai tra - Tien thu tir di vay dtrOi hinh thirc khac

Trang 20

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

Liu 7, Oa nha PVGAS Tower, 673 Nguygn Hiku Th9, X.Phir6c Kien, H.Nha Be, TP.HCM

PHU Luc I NGHIEP VU VA SO DU' vefi CAC BEN LIEN QUAN

Quy 3 nam 2015

(Dinh kern Bao cao tai chinh Q3 - 2015)

Dan vi tinh: Deing NO Nam

Chi Wen ^ -

1. Mua hang

KY nay Ky tru*c

Cong ty van chuyen khi Dong nam b6 7,523,490,754

T6ng C6ng ty khi Viet Nam- C6ng ty c6 phan 1,005,323,565,813 1,740,114,219,938

CN Con San-Cong ty CP DV Van Tai Dau Khi Cfru Long 2,419,040,064 435,167,709

Cty CP DV Bao ve An ninh DKVN - CN Mien 'Jong Nam B6 757,200,000

CN VT - Cty TNHH MTV KD Khi hOa long Mien Ming 518,588,047

C6ng ty c6 phan Dich vu lap at, Van hanh va Bao du'Ong cong trinh Dau Khi 30,492,224,601 Men PTSC

T6ng cong ty c6 phan Dich vu Ky Thuat Dau khi Viet Nam 57,374,718,615

2. Ban hang

C6ng ty co phan CNG Viet Nam 87,397,261,107 107,907,557,344

Citing ty c6 phan kinh doanh khi hoa lOng Mien nam 119,253,726,066 189,305,536,435

Cong ty Co Phan Kinh doanh Khi hOa lOng Mien Bac 1,366,969,859

3. Thu nhip hoi ding quan tri va ban giam doc

4. Phai thu khach hang

Cong ty c6 phan CNG Viet Nam 72,388,845,237 75,599,234,333

Cong ty c6 phan kinh doanh khi hOa long Mien nam 145,890,521,139 314,223,423,354

Ong ty CO Phan Kinh doanh Khi hOa lOng Mien Bac 1,503,666,845

5. Phai thu khac

Ging ty c6 phan boc 6ng Dau khi Viet Nam 649,043,500 649,043,500

C6ng ty Co phan Dau to tai chinh COng doan Dan khi Viet Nam 1,402,906,865 1,559,235,705

Cong ty c6 phan CNG Viet Nam 789,529,146 66,077,274

6. Tra trir6c cho ngiroi ban

Cong ty TNHH MTV Kiem dinh ky thuat an toan Dau Khi Viet Nam 22,239,800 22,239,800

Cong ty CP Xay Lap Dau Khi 2 4,811,281,851 6,311,281,851

7. KS/ quSr, ky urge dai han

CTY CP Van Tai Dau Khi Can Long 1,021,620,600 1,021,620,600

CN COn San-COng ty CP DV Van Tai Dau Khi Cfru Long 501,600,000

Tting Ong ty khi Viet Nam- C6ng ty co phan 1,409,856,435 1,409,856,435

8. Phai tra ngtrai ban

C6ng ty van chuyen khi Dong nam b6 8,275,839,830

Tong C6ng ty khi Vi't Nam- Cong ty co phan 1,082,356,933,282 2,399,851,444,060

CN Con San-Cong ty CP DV Van Tai Dau Khi Um Long 1,098,115,451 478,684,480

Cty CP DV Ban v'e' An ninh DKVN - CN Mien Wing Nam B6 388,520,000

CN Con San-Cong ty CP DV Van Tai Dau Khi Can Long 316,819,569

CN VT - Cty TNHH MTV KD Khi hOa lOng Mien Doting 127,721,540

T6ng cong ty c6 phan Dich vu Ky Thuat Dau khi Viet Nam 20,733,980,210

Cong ty c6 phan boc 6ng Dau khi Viet Nam 1,655,907,000 1,655,907,000

9. Phai tra phai nip khac

C6ng ty van chuyen khi Dong nam b6 17,097,686,436

T6ng C6ng ty khi Viet Nam- C6ng ty c6 phan 29,571,880,815

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Cling ty CP Phan phoii Khi Thip Ap D'au khi Vqt Nam (PGD)

GIAI TRINH KET QUA HOAT BONG KINH DOANH QUY 3/2015

(Dinh kern theo Belo ccio tai chinh Quy 3/2015 crea PGD)

- Can dr Thong to so 52/2012/TT-BTC ngay 05/4/2012 dm Be Tai Chinh huong dan ve viec cong b6 thong tin tren thi trtrOng clUrng khoan;

- Can cir K'St qua hoat &Ong kinh doanh Quy 3/2015 va K'et qua kinh doanh Quy 3/2014 va tinh hinh thgc t6 cua PGD,

PGD xin giai trinh nguyen nhan lgi nhuan tiaras thuS Quy 3/2015 giam 70,39% so voi lgi nhuan truck thuS Quy 3/2014, Cu the nhix sau:

1. TOng hop met se chi tieu chinh:

TT Chi tieu Don vi tinh Quy3/2014 Quy3/2015 % tang

giam r

(1) (2) r

(3) 1 (4) ►

(5) (6=(5-4)/4)

1 San Kiang khi MMBTU 6,725,339.96 6,657,577.21 -1.01%

2 Doanh thu Dang 1,863,727,520,409 1,199,673,713,458 -35.63%

3 Gia van hang ban Dang 1,723,551,758,523 1,042,693,840,210 -39.50%

4 Lai nhuan gap Dang 140,175,761,886 156,979,873,248 11.99%

5 Chi phi hoat dang Dang 60,767,414,731 132,931,825,297 118.76%

6 Lai nhuan tnrac thus Dang 84,381,002,366 24,989,074,929 -70.39%

2. Nguyen nhan chinh lam cho lgi nhuan Quy 3/2015 cua PGD giam so vai lgi nhuan tnroc thus Quy 3/2014 so ti'en 59.391.927.437 dOng (twang &rang 70,39%) la do:

San luong khi (Chi lieu 1) cita Quy 3/2015 giam so \led San lugng khi Quy 3/2015 la 67.762,75 MMBTU (twang throng 1.01%).

- Chi phi hog deng cua Quy 3/2015 tang cao halt chi phi hoat deng cua Quy 3/2014 la 72.164.410.566 &Ong (Mang dutmg 118,76%) phan lam la do cac chi phi ban dau de dua du an He thOng phan phei khi thap ap cho cac khu ding nghiep Tien Hai - Thai Binh vao hoat deng va chi phi khan hao cua dy an nay.