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TONG CONG TY K.Hi VMT NAM - CTCP CONG TY CO PHAN PHAN PHOI
Kill THAP AP DAU Kill VItT NAM
s6:5T,TKTA-TCKT V/v: Cong lo6 thong tin Bac> cao tai chinh
QuSi 2 nam 2018.
CONG HoA xA 1101 CHU NGHIA WO' NAM Dc lap - Tv do - Hanh phtic
ThànhphoHi5 Chi Minh, ngayAhang 07 nam 2018
Kinh , Uy ban Chirng ichoan Nha ntrac;
Sor Giao dich Chirng khoan TP. ilt) Chi Minh.
Ten Cong ty: Cong ty C6 phan Phan phi Khi thap áp Dau khi Viet Nam
Ma chfrng khodn: PGD
Dia chi tru sâ chinh: Lau 7, TOa nha PV GAS Tower, s'6 673 Nguy& Him Tho, xa Phvac Kin, huyen Nha Be, TP.1-16 Chi Minh.
Dien thoai: 028.37840445 Fax: 028.37840446
Loai thong tin cong 1)6: o 24 gig o theo yeu cu dinh
Ni dung thong tin cong b6:
Bao cao tai chinh Q4 2 nam 2018 (Chi till nhw tai lieu clinh kern); Giai trinh lgi nhuan sau thu6 thu nhap doanh nghiep tai Bao cao tai chinh QuSi 2 nam 2018 tang teen 10% so vai Q4 2 nam 2017 (Chi fi let nhu. [di lieu clinh kern).
Thong tin nay dd dtrov cong b6 teen trang thong tin din dr dm Cong ty vao ngay M.107/2018 tai dia chi www.pvgasd.com.vn
Chung toi xin cam Ice't cac thong tin ding 136 teen day la dung sr that va hoan toan chiu trach nhim truck phaplu4t v nOi dung cac thong tin da cong b6. •
Tran trong.
Noi nh'On: Nhtr teen;
DQT, BKS b/c); - Nguoi CBTT (d6' t/h); - Luu VT, TCKT, HT.03. 'e
* .tt.
GIAM DOC
Ii 1
4
4.• r
.0$04998
Co.NG Ty' Co,PHAN
PHAN Pli,o1 KI-1111-143 DAU K
VIET N + . •
TrAn Thanh Nam
CONG TY CO PHAN PHAN PII6I KHi THAP AP DAU Kill VItT NAM (Thanh lap tai nu& COng hôa Xã hOi Chia nghia V* Nam)
BAO CAO TAI CH1NH
Cho k' hot dOng tir ngay 01 thang 04 nam 2018 136n ngay 30 thang 06 nam 2018
Thang 07 nam 2018
MIJC LI,JC
NO! DUNG TRANG
BANG CAN DOI KE TOAN 1 - 2
BAO CAO KET QUA BOAT DONG KINH DOANH 3
BAO CAO LU'LJ CHUYEN TIEN n 4
THUYET MINH BAO CAO TAI CHiNH 5-22
CONG TY CO PHAN PHAN P1101 KHI THAP AP DAU KHI VItT NAM
Bao cao tai chinh Lau 7, tea nha PV Gas Tower, se 673 Nguyen Him Tho, xã Phu6c Kin
Cho kj/ hoat deng tir ngay
Huyen Nha Be, thanh pile He Chi Minh, CHXHCN Viet Nam . 01/04/2018 dgn ngay 30/06/2018
BANG CAN DOI KE TOAN
Tai ngay 30 Mang 06 gam 2018
CHI TIEU Ma so
Thuye't minh
30/06/2018
Don vi: VND
01/01/2018
A. TAI SAN NGAN HAN 100 2.628.278.174.858 2.189.992.236.339
I. Titn va cac khoan tuTmg throng tiên 110 4 1.762.763.239.852 1.499.178.437.648
1. Tien 111 375.183.651.445 346.773.668.696
2. Cac khoan Wang clucmg tin 112 1.387.579.588.407 1.152.404.768.952
HI. Cac khoin phfii thu ngAn han 130 773.255.313.643 617.661.775.789
1. Phai thu ngan han ca khach hang 131 5 778.112.811.041 616.417.028.202
2. Tra trtrac cho nguari ban ngan han 132 6 2.376.009.046 8.552.684.284
3. Phai thu ngan han khac 136 7 7.763.388.288 7.688.958.035
4. Dr phang phai thu ngan han khó doi 137 8 (14.996.894.732) (14.996.894.732)
IV. Hang eon kho 140 38.337.838.702 31.563.829.435
1. Hang ten kho 141 9 38.337.838.702 31.563.829.435
V. Taft sat) ngin han khfic 150 53.921.782.661 41.588.193.467
1. Chi phi tra truck ngan han 151 10 2.665.663.608 1.360.944.356
2. Thug GTGT dugc khau trir 152 51.256.119.053 40.227.249.111
B. TAI SAN DAI HAN 200 745.775.803.522 769.274.917.079
Cfic khofin phai thu dai hn 210 2.733.671.125 2.823.603.125
1. Phai thu dai han khac 216 2.733.671.125 2.823.603.125
TM san c6 dinh 220 635.681.519.106 655.923.291.094
1. Tai san ce dinh hUu hinh 221 11 589.417.392.452 609.261.745.344
Nguyen gia 222 1.210.327.333.201 1.171.335.817.992
Gia tri hao mon lily kg 223 (620.909.940.749) (562.074.072.648)
2. Tai san c dinh vo hinh 227 12 46.264.126.654 46.661.545.750
Nguyen gia 228 50.692.647.004 50.692.647.004
Gia tri hao mon lily kg 229 (4.428.520.350) (4.031.101.254)
IV. Tai sin der dang (Jai Ilan 240 990.253.537 3.231.553.759
1. Chi phi xay dkrng co' ban d dang 242 13 990.253.537 3.231.553.759
VI. Tai san dai han khac 260 106.370.359.754 107.296.469.101
1. Chi phi tra truac dai han 261 10 106.370.359.754 107.296.469.101
TONG CONG TAI SAN 270 3.374.053.978.380 2.959.267.153.418
1
Nguyizn Phtrang Thay Ke toán truiMg
Tran Thanh Nam Giant d6c
11- HAN
PHAN PH,61 KHITHAP A
DAU KR' Vitr N
Lê Dtic Huy , Nguili lap bieu
CONG TV CO PHAN PHAN PHOI Kill THAP AP DAU, Kill VICT NAM Lau 7, tea nha PV Gas Tower, sO 673 Nguy'L Hiru Th9, xã Phu& Kien Huyen Nha Be, thanh ph iS HO Chi Minh, CHXHCN Viet Nam
Rao cao tai chinh Cho kY hog dOng tir ngay
01/04/2018 den ngay 30/06/2018
BANG CAN DOI ICE TOAN (T4 theo)
Tçii ngay 30 Mang 06 na'm 2018 Don vi: VND
C. NO PHAI TRA 300 1.828.534.135.395 1.543.970.594.737
I. ISICI ngin h#n 310 1.828.092.135.395 1.543.528.594.737
1. Phai tra nguoi ban ngan hn 311 14 1.435.285.467.697 1.170.430.827.010
2. Ngueri mua tra tin truck ngan han 312 15 177.863.781.057 171.094.092.791
3. Thue' va cac khoan phai nOp Nha nuov 313 16 26.255.971.212 24.149.352.400
4. Phai tra ngtthi lao Ong 314 7.273.624.583 5.557.699.886
5. Chi phi phai tra ngan han 315 17 33.839.019.691 42.817.549.959
6. Doanh thu chua thtrc hien ngan hn 318 111.818.182
7. Phai tra ngan han khac 319 18 146.731.864.542 129.320.127.021
8. Quy khen thuO•ng, phiic lgi 322 842.406.613 47.127.488
II. Ng dai ban 330 442.000.000 442.000.000
1. Phai tra dai han khac 337 442.000.000 442.000.000
D. NGUON VON CHI1 SO lIfiU 400 1.545.519.842.985 1.415.296.558.681
I. Viin chti ser him 410 19 1.545.519.842.985 1.415.296.558.681
1. VOn Op dm chil sO• 411 899.990.250.000 899.990.250.000
C 6. phiL ph6 thong có quyen bieu quy'et 411a 899.990.250.000 899.990.250.000
2. Thang du vOn c phan 412 153.050.000 153.050.000
3. CO phieu ciuSi 415 (9.550.000) (9.550.000)
4. QuSi (IL tu 'That trien 418 178.262.403.866 178.262.403.866
5. Quj/ khac thuOc vem chti se( hitu 420 12.450.000.000 12.450.000.000
6. Lgi nhuan sau thue chua phan phOi 421 454.673.689.119 324.450.404.815
Lgi nhuan sau thue chua phan phi lOy k cu.& kjf truac
d'en 421a 318.230.404.815 126.821.663.727
Li nhuan sau tha chua phan phi k' nay 42 lb 136.443.284.304 197.628.741.088
TONG CONG NGUON VON 440 3.374.053.978.380 2.959.267.153.418
2
CHI TIEU Ma sa
Thuyet minh
Quy 2/2018
1. Doanh thu ban hang vã cung cap dich vii 01 21 2.072.660.219.713
2. Cac khoan giam trix doanh thu 02
3. Doanh thu than v'e ban hang va cung cap dich vu 10 21 2.072.660.219.713
4. Gia yen hang ban 11 22 1.838.502.294.149
5. Lyi nhuan gap Ye ban hang va cung cap dich vu 20 234.157.925.564
6. Doanh thu hog. Ong tai chinh 21 23 3.649.243.082
7. Chi phi tai chinh 22
- Trong da: Chi phi 1 a- vay 23
8. Chi phi ban hang 25 24 88.536.538.324
9. Chi phi quan 1 doanh nghi'ap 26 24 25.798.579.551
10. Lai nhan than tir ho#t dang ldnh doanh 30 123.472.050.771
11. Thu nhap khac 31 757.491
12. Chi phi khac 32
13. Lai nhuan khac 40 757.491
14. Tang lyi nhan Ice than truirc thud 50 123.472.808.262
15. Chi phi thu e TNDN hien hanh 51 25 24.944.860.688
16. Chi phi thu e TNDN hoan lai 52
17. Lyi nhuan sau thue thu nhap doanh nghiap 60 98.527.947.574
18. Lai co' ban tren ca phieu 70 26
QuY 2/2017 Tir 01/01/2018
den 30/06/2018
DOTI Vi: VND
Tir 01/01/2017 den 30/06/2017
1.687.824.758.167 3.781.527.850.431 3.167.040.474.126
1.687.824.758.167 3.781.527.850.431 3.167.040.474.126
1.518.588.393.293 3.356.547.148.564 2.834.764.592.781
169.236.364.874 424.980.701.867 332.275.881.345
3.532.213.776 7.261.771.807 7.186.030.325
2.082.963.056
2.082.963.056
88.650.283.329 209.398.999.517 211.416.307.305
22.614.574.271 45.271.406.123 31.404.856.592
61.503.721.050 177.572.068.034 94.557.784.717
160.568.330 75.131.843 5.661.931.967
131.638
160.568.330 75.131.843 5.661.800.329
61.664.289.380 177.647.199.877 100.219.585.046
12.540.077.476
49.124.211.904
Nguy'en Phtrcrng Thay Ke than truing
Le Dik Huy Nguiri lap bieu
CoNG-TY .4410404
PHAN PH6I KF(TH .647.529
809
7 nam 2018
0.463.937.517 35
Trail Thanh Nam Giam dc
CONG TY CO PHAN PHAN PHOI KHI THAP AP DAU KHI VItT NAM
Edo cao tai chinh Lau 7, Oa nha PV Gas Tower, se 673 Nguy& Hu Tho, xã Phu& Kin
Cho 14 hoat clang tir ngay
Huyan Nha Be, thanh phe He Chi Minh, CHXHCN Viat Nam 01/04/2018 den ngay 30/06/2018
BAO CAO KET QUA HOAT HONG KINH DOANH
Cho 14, hoat Ong tit ngay 01 thang 04 "lam 2018 ctAn ngay 30 thc'zng 06 nam 2018
3
CONG TY CO PHAN PHAN PHOI Kill THAP AP DAU Kill VIET NAM
Bao cao tai chinh Lau 7, toa nha PV Gas Tower, s6 673 Nguye'n Hiru Tho, xa Phu& Kin
Cho ky hoat Ong tir ngay
Huyen Nha Be, thanh ph O He Chi Minh, CHXHCN Viet Nam
01/04/2018 den ngay 30/06/2018
BAO CAO Lli11 CHUYEN TIEN TE. Chokj>hoatdôngtfngày 01 Mang 01 nam 2018 cle'n ngery 30 thang 06 nain 2018
CHI TIEU
I. LUU CHUYEN TIEN TU. HOAT BONG KINH DOANH
Loi nhign trtrtrc thue
Ditu chinh cho cac khoin:
- MIL hao tai san c dinh va BDSDT
- Cac khoan du pile:111g
- Lai 18 tir hog d'Ong dau tu
- Chi phi lai vay
LQ1 nhuan tir HI) kinh doanh trirk thay vOn liru dng 08
- Tang giam cac khoan phai thu
09
- Tang giam hang ten kho 10
- Tang giam cac khoan phai tra (khong k lai vay phai tra thue
11
- Tang giam chi phi tra tnrov
12
- Tien Iãi vay da tra
14
- Thug thu nhap doanh nghiep da nOp 15
- Tien chi khac cho hog Ong kinh doanh
17
Ltru chuytn tin thuan tir hot dOng kinh doanh
20
II. LIPU CHUYEN TIEN TI)' HOAT BONG DAU TI)'
Tien chi de mua sam xay dung TSCD Nth cac tai san dai han khac Tien thu tü thanh 1 ithugng ban TSCD va cac tai san dai han khac Tien thu lai cho vay ce tire va lgi nhuan dugc chia
chuyin tin thuan tir hot ging au
III. LIX CHUYEN TIEN Ttf HOAT BONG TAI CHiNH
Titn tra ng gtx vay.
a tire lgi nhuan da tra cho chu sâ hiru
Liru chuytn tin thuan tir ho3t gong tai chinh
Luii chuytn tin thuan trong
Tien va tutrng dtrung titn dAu
Tien vii twang dirmig tien cutii
Tir 01/01/2018 den 30/06/2018
177.647.199.877
59.233.287.197
(7.261.771.807)
229.618.715.267
(165.973.658.608)
(6.774.009.267)
280.182.779.485
(378.609.905)
(32.976.153.330)
(11.424.720.875)
292.274.342.767
6.702.954.619
(28.689.540.563)
263.584.802.204
1.499.178.437.648
1.762.76
Don vi: VND
Tir 01/01/2017 Ten 30/06/2017
100.219.585.046
52.320.887.291
(8.517.111.017)
(12.665.121.235)
2.082.963.056
133.441.203.141
(108.021.927.866)
(2.385.708.531)
224.493.668.604
4.960.626.061
(2.710.733.451)
(9.546.938.811)
(11.124.985.519)
229.105.203.628
(98.660.808.311)
5.479.090.910
7.599.306.955
(85.582.410.446)
(176.237.044.534)
(161.996.526.000)
(338.233.570.534)
(194.710.777.352)
1.484.322.428.028
611.650.676
Ma so
01
02
03
05
06
22
27
30
34
36
40
50
60
70
21 (35.392.495.182)
Nguy'ezn Phwang Thtiy TP.jnh Nam Nguiri lap bieu Ke toil) truirng Giá dtic Le Dtk Huy ,
4
CONG TY CO PHAN PHAN PHOI Kill THAP AP DAU KHI VII' NAM
Bao cao tai chinh Lau 7, toa nha PV Gas Tower, se 673 Nguyen Him Thg, xã Phu6c Kin Cho Icji hoat Ong tir ngay Huyen Nha Be, thanh ph 61-16 Chi Minh, CHXHCN Viet Nam 01/04/2018 den ngay 30/06/2018 THUYET MINH BAO CAO TAI CHINH MAU SO B 09a-DN Ccic thuyet minh nay la mat be) phan hop thanh vet can Avec cl9c clang then vai bcio cote) tai chinh kern theo
THONG TIN KHAI QUAT
Hinh thtic ser him vOn
Cong ty a phan Phan phei Khi thdp áp Dau khi Viet Nam (ggi tat la "Cong ty") duct thanh lap va boat Ong tai Viet Nam du6i hinh thirc ding ty ce phan theo Gidy chimg nhan dang k kinh doanh lan dau se 4103006815 ngay 23 thang 5 nam 2007 va cac giay phép dieu chinh. Theo Gidy chimg nhan dang kY kinh doanh Ian thir 11 ngay 31 thang 12 nam 2015, ven dieu lecOa C6ng ty IA 899.990.250.000 &mg. Co phieu cUa Cong ty dugc niem yet tren S0 Giao dich chirng khoan thanh ph e H6 Chi Minh v6i ma chimg khoan IA PGD.
C6ng ty me dm Cong ty là Teng Ong ty Khi Viet Nam - Cong ty C phan nam gill 50,5% yen dieu le.
Linh vtyc kinh doanh
Cong ty hoat deng trong Binh vkrc kinh doanh va van chuyen khI thap áp.
Hoat Ong chinh
Hog deng chinh caa Cong ty bao gem kinh doanh va van chuyen khi thap áp bang duemg eng; mua ban khi Cling nghiep (khong. mua ban gas tai thanh ph e H6 Chi Minh), vat tu, may m6c, thiet bj Ma chat va phuang tin van chuy.en •nganh du khi; tu van chuyen giao cong nghe; xay dung ding trinh cong nghiep,
theng dueng 6ng, kho bai, tram chit phyc vii nganh clau khi; mua ban, van chuyen xang, clau nh6t, cac san phdm khi khô, kinh doanh LPG, CNG, LNG vã cac san pham c6 nguen g6c tir du, khI (khong mua ban gas tai try so Cong ty); cung cap dich vy hoan cai phuong tin van tai (trir gia cong co khi, xi ma din, tai the ph e thai tai try sa Cong ty; khong thiet k'e phucmg tien van tai); mua ban, lap dal, sira chila va bao duang thiet bj chuyen di sir dyng Ichi cho phuang tin giao thong van tai va may m6c - thiet bi nganh nong - lam - ngu nghiep; mua ban vat lieu xay dung, hang trang tri nei that; kinh doanh bat Ong san; thi cong xay dung ding trinh ha tang Icji thuat lchu cong nghiep, Ichu clan cu va khai thac khoang san.
Chu 14 san xuat, kinh doanh thong thtrimg
Chu Icji san xuat, kinh doanh thong thuihg caa Cong ty dugc thuc hien trong tiled gian khong qua 12 thang.
CAu true doanh nghifto
CAU talc caa Cong ty gem c6 Van phong va 03 don vi hach toan phy thuOc, bao g6m:
Xi nghiep Phan ph& Khi thdp áp Wing Tau Chi nhanh Cong ty a phan Phan phi Khi thap áp DL Ichi Viet Nam - Xi nghiep Phan phi Khi thap áp Nhctn Trach Chi nhanh Cong ty a phan Phan phi Khi thap ap Du khi Viet Nam - Xi nghiep Phan phi Khi thap áp Min Bac
CO Si LAP BAO CAO TAI CH1NH VA NAM TAI CHiNH
Co sr lfip bao cao tai chinh
Bao cao tai chinh kern theo dugc trinh bay bang Deng Viet Nam (VND), theo nguyen tac gia gee va phi! hop vei chuan muc k toan, ch de ke toan doanh nghiep Viet Nam vá cac quy dinh phap 13"/ c6 lien quan den viec lap va trinh bay bao cao tai chinh.
5
CONG TY CO PHAN PHAN PHOI Kill THAP AP DAU KHI VIVI' NAM Bfio cao tai chinh Lau 7, tea nha PV Gas Tower, s6 673 Nguyen Hilu Thc, xa Phu6c Kien Cho kY hoat d6ng tit' ngay Huyen Nha Be, thanh ph 6 H6 Chi Minh, CHXHCN Viet Nam 01/04/2018 den ngay 30/06/2018
THUYET MINH BAO CAO TAI CHINH (Tip theo) MAU SO B 09a-DN Cac thuy'jt minh nay la mot Ica phan Op thanh va can chivy clpc clang thol vat ha° cao tat chinh kern theo
Bao cao tai chinh kern theo khong nham phan anh tinh hinh tai chinh, ket qua boat d6ng kinh doanh va tinh hinh luu chuyen tin t theo cac nguyen tac va thong le Ice toan clugc chap nhan chung tai cac nu6c khac ngoai Viet Nam.
Nam tai chinh
Nam tai chinh cüa C6ng ty bat dau tis ngay 01 thang 01 va ket thac vao ngay 31 thang 12. Bao cao tai chinh nay dugc lap cho kji hoat d6ng tir ngay 01 thang 04 nam 2018 den ngay 30 thang 06 nam
( 2018.
3. TOM TAT CAC CHINH SACH KE TOAN CHU YEU
Sau day la cac chinh sach k toan cha yecu dugc .Cong ty áp clkIng trong viec lap bao cao tai chinh:
lierc tinh kê toan
Viec lap bao cao tai chinh tuan thu theo chart Inge ke toan, ch d6k toan doanh nghiep Viet Nam va cac quy dinh phap IY c6 lien quan den viec lap va trinh bay bao cao tai chinh yeu cu Ban Giam dc phai c6 nhamg Li& tinh va gia dinh anh hu6ng den s6 1iu bao cao v cong ng, tai san va viec trinh bay cac Ichoan cong no va tai san tiem tang tai ngay lp bao cao tai chinh cang nhu cac s6 lieu bao cao v doanh thu va chi phi trong su6t nam tai chinh. Mac da cac LI& tinh k toan dugc lap bang tat ca su hi'eu biet dm Ban Giam dc, s6 thisc t phat sinh c6 the khac voi cac u6c tinh, giá dinh dat ra.
Cong cu tai chinh
Ghi nhi.in ban dim
Tai san tai chinh: Tai ngay ghi nhan ban dau, tai san tai chinh dugc ghi nhan theo gia g6c cong cac chi phi giao dich c6 lien quan true tier) den viec mua sam tai san tai chinh do. Tai san tai chinh caa. Gang ty bao g6m tin va cac khoan tucrng throng tin, cac khoan phai thu ngan han cOa khach hang, cac khoan phai thu ngan halt khac \fa phai thu dai han Ichac.
&Mg ncr tai chinh: Tai ngay ghi nha.'n ban Tau, cong no tai chinh clugc ghi nhan theo gia geoc cong cac chi phi giao dich co lien quan truc tier) den viec ph& hanh cong ng tai chinh do. Clang ng tai chinh caa Gang ty bao gm cac khoan phai tra ngtr6i ban ngan han, phai tra ngan han khac, chi phi phai trà ngan han, du phong phai tra nga'n han va cac khoan vay.
Dtinh giti lgi sau 1n ghi nhfin ban Au
Hien tai, chua c6 quy dinh v danh gia lai cong cu tai chinh sau ghi nhan ban dau.
Titn va cfic khofin tuong throng titn
Tien va cac Ichoan tucmg duang tin bao grn tin m4t tai qu9, tin dang chuyen, cac khoan tin g&i khong kY hart, cac khoan dau ttr ngan han, có kha nang thanh khoan cao, d clang chuyen d6i thanh tin va it rai ro lien quan den viec bin d6ng gia tr.
3. TOM TAT CAC CH1NH SACH Kt TOAN CHU YEU
Nci phai thu
Ni phai thu là s6 tin c6 the thu hi cOa khach hang hoc cac di tucmg khac. Ng phai thu dugc trinh bay theo gia tri ghi s6 tit di cac khoan du phong phai thu khó doi.
CONG TY CO PHAN PHAN PHOI KHI THAP AP DAU Kill VItT NAM
Bao cao tai chinh Lau 7, toa nha PV Gas Tower, se 673 Nguy'en Hat Tho, xã Phtroc Kieft
Cho k5/ hoat deng tir ngay
Huyen Nha Be, thanh pile He Chi Minh, CHXHCN Viet Nam
01/04/2018 den ngay 30/06/2018
THUYET MINH BAO CAO TAI CHlNH (Tip theo) MAU SO B 09a-DN Cac thuy't minh nay la mOt bd phan hop thanh vet can chivy cipc clang thdi voi bao ccio tai chinh kern theo
Du phOng phai thu kho doi dugc trich lap cho nhiing lchoan ng phai thu dã qua hp thanh - toan tir sau thang tra len, hoac cac khoan phai thu ma nguei ng khó có kha nang thanh toan do bi thanh l, pha san hay cac kho khan Wang tu.
Hang tan kho
Hang fan kho dugc xac dinh tren co sr gia thap hon giira gia,gec va gia tri thuan c6 the,thuc hien dugc. Gia goc hang ton kho,bao Om chi phi nguyen vat lieu true tip, chi phi lao cleng truc,tiep va chi phi san xuat chung, nu co, dê c6 dugc hang ton kho 6 dia diem,va trang thai hien tai..Gia xuat kho ea' a hang ton kho dugc xac dinh theo phucfng phap binh quan gia quyen. Gia tri thuan có the thuc hien,dugc dugc xac dinh bang gia ban trec tinh tit cac chi phi trec tinh de hoan thanh san pham ding chi phi tiEp thi, ban hang va phan phei Oat sinh.
Du phOng giam gia hang ten kho cua Cong ty dugc trich lap theo cac quy dinh Ice toan hien hanh. Theo do, Cong ty dugc phep trich lap du phong giam gia hang ten kho li thei, h6ng, kern pham chat va trong trueng hop gia gee cila hang ten kho cao hcm gia trj thuan co the thgc hien dugc tai ngay ket thac nien de
toan.
Tai sin ca dinh hiku hinh va klfau hao
Tai san ce dinh hitu hinh dugc trinh bay theo nguyen gia tra gia tr hao men lily, ke.
Nguyen gia tai san ce dinh hinh thanh do mua sam bao gem gia mua va toan be cac chi phi khac lien quan true tip den viec dua tai sari vao trang thai,san sang sir dung. Doi voi tai san co dinh hinh thanh do dau tu xay dung co ban theo phuang thirc giao thau hoc tu xay dung \fa san xuat, nguyen gia la gia quyet toan ding trinh xay dung theo quy che quail l du tu va xay dung hien hanh, cac chi phi khac có lien quan true tier) va le phi tru6c ba (nu có). Trueng hep du an ea }loan thanh va dua vao sa dung nhung quyet toan chua dugc, phe duyet, nguyen ,gia tai san co dinh dirge ghi nhan theo gia tam tinh teen co se chi phi thqc te dã be ra de CO dirge tai san co dinh. Nguyen gia tam tinh së dugc diet' chinh theo gia quyet toan dugc cac co quan co tham quyen phe duyet.
Tai san ce,dinh hfiu hinh dugc khau hao theo phuang phap duerng thing dua tren theri gian hiru dung u6c tinh, Cu the nhu sau:
Tir ngay 01/04/2018 den ngay 30/06/2018
SO nam Nha cOa va vat kin trite 5 —25
May moc va thik hi 3 —20
Thiel bi van phong 3 —6
Phuang tin van tai va thiet bi truye'n dan 3 — 6
Tai san khac 3
Tai san c dinh va hinh va klifiu hao
Tai san ce dinh vo hinh cOa Cong ty the hien quyki sir dung dat, phan mm may tinh va tai san ce dinh vo hinh khac dugc trinh bay theo nguyen gia trir gia tri ,hao man lay Ice. Quyen sir dung dat CO thai han dugc trich khau hao teen cu .s6 th6i gian thuc te dugc cap, quyen sir dung dat khong có thai han khong phai trich khau hao. Cac phan mm may tinh va tai san co dinh Vo hinh khac dugc khau hao theo phucmg phap dui:mg thang theo thei gian half dung tree tinh tir 3 den 5 nam.
3. TOM TAT CAC CHlNH SACH Kt TOAN CHID YEIJ (Tip theo)
Chi phi xfiy &Lyng ca ban der dang
7
CoNG TV CO PHAN PHAN PI161 KHi THAP AP DAU KHi VII' NAM
Bao cao tai chinh Lau 7, tea nha PV Gas Tower, se 673 Nguyen Hüu Tho, xä Phu& Kin Cho Icji hoat dOng tir ngay Huyen Nha Be, thanh pile HO Chi Minh, CHXHCN Viet Nam 01/04/2018 den ngay 30/06/2018
THUYET MINH BAO CAO TAI CHINH theo) MAU S6 B 09a-DN Cdc thuy't minh nay la mdt bd phan hop thanh va can ditqc cidc dang thai vori bdo cdo tar chinh kern theo
Cac tai san clang trong qua trinh xay cltrng phpc vg intic clich san xuat, cho thue, quan tri hoc cho bat kSi intic dich nao khac clugc ghi nhan theo gia g6c. Chi phi nay bao g6m chi phi dich v9 va chi phi lai vay c6 lien quan phit hgp vai chinh sach Ice toan cila Cong ty. Vic tinh khau hao cUa cac tai san nay dugc ap citing gi6ng nhu vai cac tai san khac, bat du tir khi tai san a vao trang thai san sang sir citing.
Cac khofin tra truck
Chi phi tra truarc bao gem cac chi phi thtrc te cid phat sinh nhung c6 lien quan den ket,qua hoat (king san xuat kinh doanh cua nhieu IcS7 ke toan. Chi phi tra truck bao golT1 khoan tra tnrem tin thue dat va cac 9,4 khoan chi phi tra tru6c khac. . E
Tien thue dat the hien se tin thue dat dã dugc tra truac. Tien thue Tat tra 9-Wm dugc phan be vao bao cao ket qua hoat Ong kinh doanh theo phuong pita!) duang thang tuong ung veri thai gian thue.
Cac khoan chi phi tra truac khac bao gm gia tri cong c9, d9ng c9, linh kin loai nho dã xuat ding, cac chi phi quang cao, chi phi bao him, chi phi cai to van phong va cac chi phi tra truon ngan hart Ichac co kha nang dem lai lgi ich kinh te trong ttrong lai cho Cong ty. Cac chi phi nay dugc yen h6a clued hinh thirc cac khoan tra tru6c va dugc phan be vao bao cao ket qua hoat d6ng kinh doanh, sir citing phucrng pita!) duang thang theo cac quy dinh k toan hien hanh.
Cac khoan dt.r phong phai tra
Cac khoan cltr phong phai tra dugc ghi nhan khi °Ong ty c6 nghia vp ng hien tai do ket qua tir mOt sty kin dã xay ra, va Cong ty cO kha nang phai thanh toan nghia v9 nay. Cac khoan du phong dtrgc xac dinh tren co sa u6c tinh dm Ban Giam dc v cac khoan chi phi can thiet d thanh toan nghia v9 no nay tai ngay ket thac nien dO k toan.
Ghi nhan doanh thu
Doanh thu ban hang dugc ghi nhan khi deng tiled th6a man tk ca. nam (5) dieu kin sau:
(a) Cong. ty da chuyen giao phan lan rUi ro va lgi ich gan 1in vai quyen so hint san pham hoc hang h6a cho nguoi mua;
(b)Cong ty khong con nam gi quyen quan 15, hang hóa nhu ngtrai sO hilu hang hoa hoc quyen kiern soat hang hoa;
Doanh thu dugc xac dinh tucmg dei chac chan;
Cong ty se thu dugc Igi ich kinh te tir giao dich ban hang; va
Xac dinh dugc chi phi lien quan den giao dich ban hang.
Lai tin giri dugc ghi nhan tren co ser den tich, dugc xac dinh tren se du cac tai khoan tin giri va lai suit áp
Chi phi di vay
Chi phi di vay dugc ghi nhan vao chi phi san xuat, kinh doanh trong nam khi phat sinh, trir khi dugc v6n hod theo quy dinh cOa Chun muc k toan "Chi phi di vay". Theo do, chi phi di vay lien quan trtrc tip den viec mua, du tu xay citing hoc san xuat nhilng tai san can mOt thai gian thong doi dai d hoan thanh dua vao sir citing hoc kinh doanh dugc c6ng vao nguyen gia tai san cho ci6n khi tai san do dugc dua vao sir citing hoc kinh doanh. Cac khoan thu nhap phat sinh tix viec (tau tu tam thin cac khoan vay dugc ghi giam nguyen gia tai san c6 lien quan. Di voi khoan vay rieng phtic vti viec xay dung tai san c6 dinh, bat d6ng san du tu, lai vay dugc v6n hoa k ca khi thin gian xay dung duai 12 thang.
CONG TY CO PHAN PHAN PHOI Kill THAP AP DAU KHi VIET NAM Bao cao tai chinh Lau 7, tem nha PV Gas Tower, s6 673 Nguygn Hilu Tho, xã PhuOc Kin Cho kj, hoat Ong tir ngay Huyen. Nha Be, thanh ph 6 H6 Chi Minh, CHXHCN Viet Nam 01/04/2018 ddn ngay 30/06/2018
THUYET MINH BAO CAO TAI CHiNH (Tip theo) MAU SO B 09a-DN Cac thuyet minh nay la m'at b:6 phan hap thanh va can clirqc elk ctdng thol vol bao cao tai chinh kern theo
TOM TAT CAC CHiNH SACH KE TOAN CHU YEU (Titp theo)
Thut
Thud thu nhap doanh nghiep thd hien ving gia tri cüa s6 thug phai tra hien tai va s6 thud hoan lai.
S6 thug phai tra hien tai dugc tinh clua ten thu nhap chiu thug trong nam. Thu nhap chiu thug Ichac voi lgi nhuan thuan dugc trinh bay tren bao cao ket qua hot dOng kinh doanh vi thu nhap chju thug Ichong bao gm cac khoan thu nhap hay chi phi tinh thug hoc clugc khau trir tong, cac nam Ichac (bao Ca 16 mang sang, nu c6) va ngodi ra khong bao gmcac chi tieu kh6ng chiu thug hoc khong dugc khau
Thug thu nhap hoan lai dugc tinh tren cac khoan chenh lech gifra gia tri ghi s6 va co sO tinh thug thu nhap cUa cac khoan muc tai sari hoc cong no ten bao cao tai chinh va dugc ghi nhan theo phuang phap bang can al ke toan. Thug thu nhap hoan 1i phai tra phai dupe ghi nhan cho tat ca cac khoan chenh lech tam thoi con tai san thud thu nhap hoan 1i chi dugc ghi nhan khi chac chin c6 dO lgi nhuan tinh thug trong tuang lai dd khau trir cac khoan chenh lech tam thOi.
Thug thu nhap hoan lai dugc xac dinh theo thug suat du tinh se' áp dung cho nam tai san dugc thu hi hay ng phai tra dugc thanh,toan. Thu e thu nhap hoan lai dugc ghi nhan vao bao cao ket qua hot Ong kinh doanh va chi ghi vao von chir sO hüu khi khoan thug do Co lien quan den cac khoan muc dugc ghi thang vao von chn sO hilu.
Tai san,thug thu nhap hoan lai va ng thud thu nhap hoan lai phai tra dugc bO trir khi Cong ty c6 quygn hcrp phap d'e bO trir gala tai san thug thu nhap hien hanh yeti thug thu nhap hien hanh phai n6p va khi cac tai san thud' thu nhap hoan lai va ng thug thu nhap hoan lai phai tra lien quan tOi thug thu nhap doanh nghiep dugc quail 13'7 bail cling mOt co quan thud' va Cong ty c6 du dinh thanh toan thug thu nhap hien hanh tren co ser thuan., C6ng ty kh6ng ghi, nhan thug thu nhap doanh nghiep hoan lai do khong c6 cac khoan che'nh lech tong yeu gifra gia tri ghi socOa cac khoan mic tai san hoac ding ng ten bang can di ke toan va co sO tinh thug thu nhap doanh nghiep tai ngay 31 thang 03 nam 2018.
Vie'c xac dinh thug thu nhap cOa C6ng ty can dr vao cac quy dinh hien hanh ve thug. Tuy nhien, nhting quy dinh nay thay doi theo tirng thati kS, va viec xac dinh sau ding vg thug thu nhap doanh nghiep tuy thu6c vao kgt qua kigm tra cna co quan thug c6 tham quyen.
Cac loai thug khac dugc áp dung theo cac luat thud hien hanh tai Viet Nam.
TIEN VA CAC KHOAN TVONG DUONG TIEN
30/06/2018 01/01/2018 Tin mat 146.661.337 687.406.890
Tin girl ngan hang 375.036.990.108 346.086.261.806
Cac khoan tucmg ducrng tin (*) 1.387.579.588.407 1.152.404.768.952
1.762.763.239.852 1.499.178.437.648
(*) S6 du cac khoan tuang ducmg tin phan anh cac khoan tin giri bang Viet Nam d6ng c6 k han tir 01 tun den 03 thang tai cac ngan hang thuung mai, rai suat dao dOng dr 1% den 5,5%/nam.
9
CoNG TV CO PHAN PHAN PHOI ICHI THAP AP DAU ICH1 VIVI' NAM BA° ea() tai chinh Lau 7, tea nha PV Gas Tower, s6 673 Nguygn Hiru Tho, xã Phuac Kign Cho k57 hot Ong tit ngay Huygn Nha Be, thanh ph 6 Ho Chi Minh, CHXHCN Vigt Nam 01/04/2018 dgn ngay 30/06/2018
THUYET MINH BAO CAO TAI CHiNH (Tip theo) MAU SO B 09a-DN Ccic thuyAt minh nay la mat bó phan hop thanh va can clicor cloc clang thc'xi voi bao cao tai chinh kern theo
PHAI THU NGAN HAN CI:JA KHACH HANG
30/06/2018 01/01/2018 Cong ty di phan Kinh doanh Khi Min Nam 222.592.693.979 150.228.041.820
Cong ty a phan CNG Vigt Nam 184.574.520.295 135.054.755.972
Cong ty Cei Phan Kinh doanh Khi Min Bac 28.808.706.787 33.605.785.872
Cac khach hang Id& 342.136.889.980 297.528.444.538
778.112.811.041 616.417.028.202
TRA TRUbC CHO NGUIJI BAN NGAN HAN
30/06/2018 01/01/2018 Cong ty TNHH K Thuat Gas Phuc Sang Minh
C6ng ty C6 phan Xay rap dign Arc va Ha tang - PIDI
Vign Dati Khi Vigt Nam
T6ng Cong Ty Tu Van Thigt K Diu Khi - Cong Ty CP
Cac nha cung cap khac
1.082.934.240
1.082.971.648
210.103.158
4.143.963.204
2.459.168.866
1.949.552.214
2.376.009.046 8.552.684.284
CAC KHOAN PHAI THU ICHAC
30/06/2018 01/01/2018 Phai thu C6ng ty C6 phan Xay rap Du khi 2 4.929.934.211 4.929.934.211
Phai thu Cong ty C6 phan Dan tu Tai chinh Cong doan 1.294.956.6 10 1.294.956.610 Du khi Vigt Nam
Phai thu C6ng ty C phan CNG Via Nam vg 50% chi phi 806.308.578 73 8.072.405 chung t6a nha Gas Tower
Phai thu tin lãi du thu 481.837.889 550.114.129
Phai thu v thug thu nhap cá nhan n6p h6 nhan vien 5 1.000.000
Tam Ung 222.000.000 10.000.000
Cac khoan phai thu khac 28.35 1.000 114.880.680
7.763.388.288 7.688.958.035
NQ XAU
Tai ngay 30 thang 06 nam 2018, Cong ty c6 m6t s'6 khoan no xAu nhu sau: 30/06/2018
01/01/2018
Gia tri co th'. Thai gian Gia trj c6 the' Thai gian qua Gia gtic thu hôi (*) qua Ilan Gia gin thu Wai (*) hn
C8ng ty C8 plin Dan tu Tai chinh Tren Tren
1.294.956.610 1.294.956.610 Cong doan Dau khi Vigt Nam 3 nam 3 nam
Cong ty TNHH Gam sir MS', Xuan 11.296.297.196 Tref.' 11.296.297.196 Tren
3 nam 3 nam
Ong ty C6 phan Xay Lap Du Khi 2 4.929.934.211 2.524.293.285 Tir 1 nam 4.811.281.851 2.405.640.925 TO 1 nam
dgn 2 nam an 2 nam
17.521.188.017 2.524.293.285 17.402.535.657 2.405.640.925
10
CONG TY CO PHAN PHAN PHOI Kill THAP AP DAU Kill VItT NAM Ban cao tai chinh Lau 7, tea nha PV Gas Tower, s6 673 NguyJn Him Th9, xã Phu& Men Cho Icji hog deng tir ngay Huyen Nha Be, thanh pile 1-16 Chi Minh, CHXHCN Viet Nam 01/04/2018 den ngay 30/06/2018
THUYET MINH BAO CAO TAI CH1NH (Tip theo) MAU SO B 09a-DN Coe thuyet minh nay la mOt be) ph an hop thanh va can duvc doe cljng then vol bao ea° tai chinh kern theo
(*) Gia tri c6 the thu hi dugc xac dinh bang ng gee trix di sc'Sdi,r phang phai thu ngan hn khó doi (lave trich lap tuorig
HANG TON KHO
30/06/2018 01/01/2018 Gia g6c Dty phong Gia g6c Dkr plying
Nguyen lieu, vat lieu 5.396.961.802 5.772.723.467 C8ng ea, dking cti 32.248.979.719 25.200.748.711 Hang hoa 691.897.181 590.357.257
gong 38.337.838.702 31.563.829.435
CHI Pill TRA TRUOC
Nga'n han
Chi phi bao him
Cong ci dvng cu phan b ngan han
30/06/2018 01/01/2018
2.335.719.858
69.768.750
612.273.937
266.045.419
Chi phi tra truacc ngan han khac 260.175.000 482.625.000
2.665.663.608 1.360.944.356
DM Ilan
Chi phi thue mat bang tai cac Khu cong nghiep 60.937.459.143 66.047.391.240
Chi phi bin quang cao 16.525.904.445 16.513.218.650
Cong ch,ing phanb8 dai han 2.612.521.232 1.785.777.128
Chi phi cai to van phong 18.647.829.213 17.231.439.034
Chi phi tra trugc dai han khac 7.646.645.721 5.718.643.049
106.370.359.754 107.296.469.101
11
CONG TY CO PHAN PHAN PHOI Kill THAP AP DAU KH1 V1T NAM Lau 7, tea nha PV Gas Tower, s6 673 Nguy'en Hiru Tho, xã PhuOc Kien Huyen Nha Be, thanh ph6 1-16 Chi Minh, CHXHCN Viet Nam
THUYET MINH BAO CAO TAI CHINH (Tip theo) Cac thuye't minh nay la mat ba phan hop thanh va can chew doc clang thal val bao cao tai chinh kern theo
Bao cao tai chinh Cho kj, hog dOng tir ngay
01/04/2018 den ngay 30/06/2018
MAU SO B 09a-DN
11. TANG, GIAM TAI SAN CO DINH HCJU HiNH
Nha &a, May moc,
vat kin tnic thiet bi Plurang tin van tai,
thiet bi truyen can Thiet bi, citing cu
quail Iy Khac T6ng Ong
NGUYEN GIA
Tai ngay 01/01/2018 51.187.395.200 1.105.727.162.246 1.418.516.000 12.552.494.546 450.250.000 1.171.335.817.992
Mua sAm moi 2.813.857.737 2.813.857.737
Dau tu xay dung co ban hoan thanh
Dieu chinh tam tang 9.175.844.564 27.392.505.631 36.568.350.195
Thanh1)% nhuong ban Phan loai lai Gam khac (93.602.723) (297.090.000) (390.692.723)
Ti ngay 30/06/2018 60.269.637.041 1.135.636.435.614 1.418.516.000 12.552.494.546 450.250.000 1.210.327.333.201
GIA Tifi HAO MON LCY Kt
Tai ngay 01/01/2018 10.398.170.705 544.213.038.332 1.165.274.358 6.198.206.509 99.382.744 562.074.072.648
Trich khau hao trong kS, 1.540.555.317 55.698.491.613 67.330.374 1.479.355.943 50.134.854 58.835.868.101
Phan loai lai
Thanh 1)% nhuong ban
Ti ngay 30/06/2018 11.938.726.022 599.911.529.945 1.232.604.732 7.677.562.452 149.517.598 620.909.940.749
GIA TRI CON LAI
Tait ngay 30/06/2018 48.330.911.019 535.724.905.669 185.911.268 4.874.932.094 300.732.402 589.417.392.452
Tai ngay 01/01/2018 40.789.224.495 561.514.123.914 253.241.642 6.354.288.037 350.867.256 609.261.745.344
Nguyen gia cüa tai san c6 dinh hu hinh bao gm cac tai san c6 dinh dã khau hao het nhung van con sir citing tai ngay 30 thang 06 nam 2018 la 389.212.854.062 &mg.
12
CONG TY CO PHAN PHAN PHOI KHI THAP AP DAU KHi VIVI' NAM Lau 7, tea nha PV Gas Tower, s6 673 Nguye'n Him Th9, xã Phu& Kin Huyen Nha Be, thanh ph 6 H6 Chi Minh, CHXHCN Viet Nam
Bao cao tai chinh Cho kSi hoat deng tir ngay
01/04/2018 den ngay 30/06/2018
THUYET MINH BAO CAO TAI CHiNH MAU SO B 09a-DN Cac thuyet minh nay la mat be) phan hop thanh vc'z can cluvrc cloc clang theri voi bao ccio hal chinh kern theo
12. TANG, GIAM TAI SAN
NGUYEN GIA
Tai nghy 01/01/2018
Tang trong kSr
Giam trong
Tai nghy 30/06/2018
GIA HAO MON LIJY
ngay 01/01/2018
Trich khau hao trong
Giam trong
Tai ngay 30/06/2018
GIA TR! CON LA! Tai ngay 30/06/2018
Tai ngay 01/01/2018
CO DINH VO H1NH
Quy'en sir clang d'at
Phan mm may tinh
TM sin Co dinh VÔ hinh khac Tking cOng
45.545.065.586 5.078.781.418 68.800.000 50.692.647.004
45.545.065.586 5.078.781.418 68.800.000 50.692.647.004
Kt
-
-
3.962.301.254
397.419.096
68.800.000 4.031.101.254
397.419.096
- 4.359.720.350 68.800.000 4.428.520.350
45.545.065.586 719.061.068 - 46.264.126.654
45.545.065.586 1.116.480.164 - 46.661.545.750
Nguyen gia caa tai san c6 dinh vo hinh bao gm cac tai san c6 clinh da khdu hao het nhung van can sir dung tai ngay 30 thang 06 nam 2018 la 3.469.619.600 ci6ng.
13
CONG TY CO PHAN PHAN PHOI KIII THAP AP DAU KB! VIET NAM Bac, can tai chinh Lau 7, toa nha PV Gas Tower, s6 673 Nguyen Hiru Th9, xã Phuac Kien Cho kSi boat d6ng tit ngay Huyen Nha Be, thanh ph 6 HO Chi Minh, CHXHCN Viet Nam 01/04/2018 den ngay 30/06/2018
THUYET MINH RAO CAO TAI CHiNH (T4 then) MAU SO B 09a-DN Cac thuyll minh nay la mat ba ph án hop thanh ya can dugc doe clang thai vai bao cao tai chinh kern theo
13. TAI SAN DO BANG BA! HAN 30/06/2018 01/01/2018
- He th6ng Phan ph6i khi Thap áp cho cac khach hang Khu ding nghiep Tien Hai - Thai Binh
- Hethng cdp khi cho khach hang Hoa Sen tai KCN Pht'i My I
- H th6ng cap lchi cho khach hang sir Viglacera
- Nha Van Phang, khO va hang rao tram Hip Phu&
- H th6ng cdp khi cho khach hang Huy.ndai Welding
- Dij an xay dvng he thong PCCC cho tram LGDS va LGDS mcirng
- Cai tao, ma r6ng nha dieu khien, hang rao va phang bao ve tram LGDS
- Dir an "He th6ng phan phi KTA Hip Phuac - Long Hu, GD2"
- Ong trinh khac
183.425.139 509.833.799
126.621.160
110.770.674
680.542.706
482.951.765
481.602.842 481.602.842
105.614.510
408.390.747
325.225.556 325.225.556
990.253.537 3.231.553.759
PHA! TRA NGUIJI BAN NGAN HAN 30/06/2018 01/01/2018
T6ng C6ng ty Khi Viet Nam - Cong ty CO phan 1.272.186.679.864 1.059.947.757.210
C6ng ty van chuyen khi Dang Nam B6 129.510.134.007 80.830.496.818
Cac di tucmg khac 33.588.653.826 29.652.572.982 1.435.285.467.697 1.170.430.827.010
NGUOI MUA TRA TIEN TRUOC NGAN HAN 30/06/2018 01/01/2018
Cong ty TNHH Hyosung Viet Nam
Cong ty C6 phan Tap doan Hoa Sen
Cong ty TNHH C8ng nghiep Gm Bach Ma Viet Nam
Cong ty TNHH Cong nghiep Kinh NSG Viet Nam
Cong ty TNHH Posco SS Vina
Cac khach hang khac
25.844.057.230
11.758.425.418
11.300.670.210
20.692.812.202
48.166.888.142
60.100.927.855
24.645.786.440
7.078.013.323
20.009.447.532
16.523.946.402
35.721.251.184
67.115.647.910
177.863.781.057 171.094.092.791
14
18.278.709.376
2.421.456.428
1.988.943.113
2.757.182.155
2.071.062.492
962.426.590
5.359.239.537
18.278.709.376
10.668.379.991
5.770.495.039
8.099.965.553
33.839.019.691
42.817.549.959
CoNG TY CO PHAN PHAN PHOI KHI THAP AP DAU KHI VIET NAM
BA° cat) tai chinh Lau 7, tea nha PV Gas Tower, st) 673 Nguyen Hau Th9, la Phu& Kien
Cho IcSr hot deng tir ngay
Huyen Nha Be, thanh ph 6 H6 Chi Minh, CHXHCN Viet Nam
01/04/2018 den ngay 30/06/2018
THUYET MINH BAO CAO TAI CHINH (Tip theo)
MAU SO B 09a-DN Cac thuye't minh nay la mat be') phan thanh va can cluxrc cl9c clong thoi v&i bcio cao tat chinh kern theo
16. THU VA CAC KHOAN PHAI NOP NHA NIfeiC
Chi tieu
01/01/2018 Sto phai ni)p
Si; (la n§p 30/06/2018
trong kj, trong kj,
Thu S gia tri gia tang
Thule thu nhap doanh nghiSp
Thule thu nhap cá nhan
Cac loai thus khac
Thui mon bai
ThuE khac
Cac khoon phi, le phi
IslOp lchac
COng
469.387.379
22.717.098.445
962.866.576
24.149.352.400
36.089.935.350
35.203.915.573
4.466.947.667
107.876.794
6.000.000
86.721.408
15.155.386
75.868.675.384
35.982.562.358
32.976.153.330
4.695.464.090
107.876.794
6.000.000
86.721.408
15.155.386
73.762.056.572
576.760.371
24.944.860.688
734.350.153
26.255.971.212
17. CHI PHI PHAI TRA NGAN HAN 30/06/2018
01/01/2018
Phai tra cong trinh HS th6ng phan phi khi thap áp Khu cong nghiSp Tin Hai Thai Binh
Phai tra chi phi thi c8ng cong trinh cap khi cho khach hang sir Viglacera
Ph/ti tra c6ng trinh phan phi khi thap áp Intermalt
Nha van phong, kho, hang rao tram Hip Phu&
Ph/ti tra chi phi thi cong h'S th6'ng tip nhan khi cho Ong ty CP Thi let Bi Din Tin Hai
Ph/ti tra chi phi thi cong h th6ng tip nhan khi cho khach hang: Long Hu, Vinafrit, Dong.Hai, Vital
Chi phi phai tra khac
18. PHAI TRik NGAN HAN KHAC
30/06/2018
01/01/2018
Ong ty Van chuySn khi Ding Nam B8
Tai san thira ch6 giai guy&
Nhan 147 guy, 1'4/ awe ngan han
C6 tire ph/ti tra
Ph/ti tra ng.an han Ichac
107.087.286.449
416.511.737
37.294.476.223
726.374.500
1.207.215.633
101.016.930.423
430.137.718
26.418.680.878
726.374.500
728.003.502
146.731.864.542
129.320.127.021
15
CONG TY CO PHAN PHAN PHOI KIII THAP AP DAU KHI VII' NAM Lau 7, tea nha PV Gas Tower, so' 673 Nguyen Hiru Th9, xä PhuOc Kien Huyen Nha Be, thanh ph 6 He Chi Minh, CHXHCN Viet Nam
THUYET MINH BAO CAO TAI CHINH (Tip theo) Cac thuye't minh nay la mat b phan hop thanh va cdn cltroc cloc clang then veri bac, cao tai chinh kern theo
Bao cao tai chinh Cho k9 hog dOng t& ngay
01/04/2018 den ngay 30/06/2018
MAU SO B 09a-DN
19. VON CHU SO HITU
Bang di chiL bin clong cüa v6n chi so httu
Thang du vtin c pha'n C 6. phieu quji
Qu5 du tu phat trien
Qujr khfic thuOc vOn CSH
Lcyi nhtfan sau thue chum plan phi COng
Wm gap caa chüs&hihi
Si; du tai nay 01/01/2017 899.990.250.000 153.050.000 (9.550.000) 178.262.403.866 12.450.000.000 293.828.464.727 1.384.674.618.593 Phat hanh c phieu tang v6n dieu C 6 phieu thuang Lgi nhuan trong nam 208.688.741.088 208.688.741.088
Trich Qu9 dau ttr Oat trien Trich Qu9 then thuerng phac Igi (15.770.275.000) (15.770.275.000) Trich Qu9 thuerng Ban dieu hanh (300.000.000) (300.000.000) Chia ce tire - (161.996.526.000) (161.996.526.000)
Tang khac
St) du tai ngay 01/01/2018 899.990.250.000 153.050.000 (9.550.000) 178.262.403.866 12.450.000.000 324.450.404.815 1.415.296.558.681
Lgi nhuan trong nam 142.443.284.304 142.443.284.304
Trich Qu9 thuOng Ban dieu hanh (500.000.000) (500.000.000)
Trich Qu9 then thuong phac Igi (11.720.000.000) (11.720.000.000)
Tang khac Chia Co tirc
SO du tai [Tay 30/06/2018 899.990.250.000 153.050.000 (9.550.000) 178.262.403.866 12.450.000.000 454.673.689.119 1.545.519.842.985
16
CONG TY CO PHAN PHAN PHOI Kill THAP AP DAU KHI VIVI' NAM Bao cao tai chinh Lau 7, tea nha PV Gas Tower, s6 673 Nguye'n Him Tho, xa Phu6c Kien Cho k5/ hot Ong tir ngay Huyen Nha Be, thanh ph 6 H8 Chi Minh, CHXHCN Viet Nam 01/04/2018 den ngay 30/06/2018
THUYET MINH BAO CAO TAI CHINH (Tip theo) MAU SO B 09a-DN Cac thuy't minh nay la mat ba phan hop thanh va can dtricrc cloc d"ang that vai bao cao tat chinh kern theo
VON CHU SO Het (Tip theo)
V6n dieu le va von g6p chit' s6 him
Theo Giay chUng nhan clang 14/ kinh doanh Ian thfr 11 ngay 31 thang 12 nam 2015, v6n dieu le cüa C6ng ty la 899.990.250.000 deng. Tai ngay 30 thang 06 nam 2018, v6n dieu le dã &roc cac co Tong g6p dü nhu sau:
Theo Giiy cluing nhin ding kj, cã dong kinh doanh lin thfr 11
Viin di g6p Tai ngiy 30/06/2018
Win di Op TO ngiy 01/01/2018
VND VND VND
Teng Cong ty Khi Viet Nam - 454.500.000.000 50,50% 454.500.000.000 454.500.000.000 Cong ty C ph&'n
Cac c6 d8ng khac 445.490.250.000 49,50% 445.490.250.000 445.490.250.000
899.990.250.000 100% 899.990.250.000 899.990.250.000
Co phieu 30/06/2018 01/01/2018
Se luvng cli phieu da ban ra ding cluing 89.999.025 89.999.025 C6 phieu ph8 thong 89.999.025 89.999.025 C8 phieu tru dai
So luvng ce phieu qujr 955 955 C6 phieu phe th6ng 955 955 C8 phieu tru dai
S6 Itriyng cli phieu dang Itru hanh 89.998.070 89.998.070 C6 phieu phe th6ng 89.998.070 89.998.070 Cli phieu tru dai
C8 phieu ph6 th6ng c6 menh gia 10.000 VND/c8 phieu.
BO PHAN THEO LiNH VcC KINH DOANH VA BO PHAN THEO KHU VEX DIA Li'
Trong nam, Cong ty chi kinh doanh met mat hang duy nhdt la khi tu nhien va chi hot Ong trong pham vi lanh th8 Viet Nam. Do 4y, C6ng ty kh6ng co bo phan theo linh vire kinh doanh nao khac ngoai linh vgc kinh doanh khi tu nhien va khu vtrc dia l nao khac ngoai lanh th6 Viet Nam.
17
CONG TY CO PHAN PHAN PHOI Kill THAP AP DAU KIII VIVI' NAM Bac, ea° tai chinh Lau 7, Oa nha PV Gas Tower, s6 673 Nguy6n Htiru Tho, xä Phuerc Kien Cho kSi hot Ong tir ngay Huyen Nha Be, thanh ph 6 I-16 Chi Minh, CHXHCN Viet Nam 01/04/2018 den ngay 30/06/2018
THUYET MINH BAO CAO TAI CH1NH (Tip theo) MAU SO B 09a-DN Cac 1hu.)4t minh nay la mat ba phan hap thanh va can &ear dac ci'dng that val bao cao tat chinh kern theo
DOANH THU BAN HANG VA CUNG CAP DICH
Tir ngay 01/04/2018 den ngay 30/06/2018
Tir ngay 01/04/2017 den ngay 30/06/2017
--.---v- 03( ----7, Cc C -e
At
)
rp
Doanh thu ban hang Ira cung cap dich vi 2.072.660.219.713 1.687.824.758.167
2.072.660.219.713 1.687.824.758.167
GIA VON HANG BAN VA DICH VJ CUNG CAP
Tir ngay 01/04/2018 den ngay 30/06/2018
Tir ngay 01/04/2017 den ngay 30/06/2017
Gia v6n hang ban 1.838.502.294.149 1.518.588.393.293
1.838.502.294.149 1.518.588.393.293
DOANH THU HOAT BONG TAI CHINH
Doanh thu hoar dOng tai chinh cCa Cong ty la lai tin gtiri có kSi han va khong c6 1(57 hn tai cac ngan hang thuang mai.
CHI PHI BAN HANG VA CHI PHI QUAN Li" DOANH NGH1t13
Chi phi ban hang phat sinh trong nam
Tir ngay 01/04/2018 den ngay 30/06/2018
TO' ngay 01/04/2017 den ngay 30/06/2017
Chi phi nhan vien ban hang 5.107.322.638 3.727.217.393
Chi phi dung cu d6 dang 2.836.275.424 1.516.974.745
Chi phi khau hao tai san c6 dinh 28.679.715.752 25.610.963.875
Chi phi thue tai san c6 dinh 16.944.264.501 17.152.944.686
Chi phi dich vu mua ngoai 27.946.832.548 30.388.030.481
Cac khoan chi phi ban hang khac 8.800.592.898 10.254.152.149
90.315.003.761 88.650.283.329
Chi phi quan 1j, doanh nglife'p Oat sinh trong nam
Chi phi nhan vien quan 15/ 1.923.306.972 687.929.832
Chi phi dung cu d dang 262.489.188 117.350.054
Chi phi khau hao tai san c6 dinh 681.402.747 501.822.889
Chi phi thu, phi, 1e phi
Chi phi du phong 1.309.022.256
Chi phi dich vu mua ngoai 1.801.974.775 2.079.711.865
Cac khoan chi phi quart lY doanh nghiep khac 21.129.405.869 17.918.737.375
25.798.579.551 22.614.574.271
CONG TV CO PHAN PHAN PHOI KHI THAP AP DAU KHi VII' NAM
Bao cao tai chinh Ldu 7, tea nha PV Gas Tower, s6. 673 Nguyn Hirru Tho, xã Phudrc Kin
Cho IcY hoat Ong tir ngay
Huyen Nha Be, thanh ph 6 116 Chi Minh, CHXHCN Viet Nam
01/04/2018 an ngay 30/06/2018
THUYET MINH BAO CAO TAI CH1NH (Tip theo)
MAU SO B 09a-DN Cac thuyet minh nay la mOt b6 ph 6n hop thanh vet can &roc doe clang theri vori bcio cao tat chinh kim theo
25. CHI PHI THUE THU NH/N. P DOANH NGHItP
Tir ngay 01/04/2018 den ngay 30/06/2018
Tir ngay 01/04/2017 den ngay 30/06/2017
L9i nhu5n k tan trtrerc thud 123.472.808.262 61.664.289.380
Cac khan diu chinh
Trir: thu nh5p khong chiu thug (4.206.000)
COng: cdc khan chi phi khong ductc trir 1.251.495.179 1.040.304.000
- Thit lao cita H6i dng Quail tri, 'Ban kie'm soot /7.000.000 22.500.000
- Chi bao hie'm vuot mice 964.500.000
- Chi phi khac • 1.234.495.179 53.304.000
Thu nh5p chit] thug thu nh5p doanh nghigp 124.724.303.441 62.700.387.380
Thu e sufit hat dgng sfin xufit kinh doanh chinh 20% 20%
Chi phi thus thu nh5p doanh nghigp tinh tren thu nh5p chiu thug nam hign hanh
24.944.860.688 12.540.077.476
Digu chinh khac
Chi phi thu e thu nh5p doanh nghigp hign hanh 24.944.860.688 12.540.077.476
19
CONG TY CO PHAN PHAN PHOI KHf THAP AP DAU Kill VIET NAM
Bao cao tai chinh Lau 7, tea nha PV Gas Tower, s6 673 Nguy"en Huu Thp, xa Plunk Kin Cho ky hot dOng tir ngay Huyen Nha Be, thanh 06 HP Chi Minh, CHXHCN Viet Nam 01/04/2018 den ngay 30/06/2018
THUYET MINH BAO CAO TAI CHiNH (Tip theo)
MAU S6 B 09a-DN Cac thuyat minh nay la mat ha ph an hap thanh va can &ray doe dang thdri vói bao cao tai chinh kem theo
26. LA! CO BAN TRENT CO PHIEU
Vic tinh toan lai ca ban tren c6 phieu dugc thgc hien tren co ser cac s6 lieu sau:
Tir ngay 01/01/2018
Tir 01/01/2017 den ngay 30/06/2018
den 30/06/2017
Lqi nhua'n sau thud thu nha. us doanh nghiep (VND)
- Lgi nhuan phai tra cho cac ben tham gia lien doanh
- Trich Quy lchen thuerng pink lgi (VND)
- Trich Quy thuang Ban dieu hanh (VND)
Lqi nhua'n de tinh Ili co ban tren c phieu (VND) c6 phieu ph 6 thong. binh quail li.ru hanh trong nam
(C6 phieu)
Lai co ban teen c phieu (VND/c phieu)
142.443.284.304
(6.000.000.000)
136.443.284.304 89.998.070
1.516
79.755.647.529
(6.960.000.000)
72.795.647.529 89.998.070
809
27. NGHIEP VI) VA SO DU' VI% CAC BEN LIEN QUAN
Trong k5', Cong ty cid Co cdc giao clich chit yiu sau ctic ben lien quan:
Mua hang
TPng C6ng ty Khi Viet Nam - Cong ty Co phan
- Mua khi
- Thue van phong
- Thue cong trinh "He thang phan phi khi thap ap giai cloan 2"
- Chi phi dien và khac
Cong ty Van chuyan khi Dong Nam Bó
COng ty CP Kinh doanh khi Mien Nam - CN Mien Dong tai Wing Tau
Cong ty TNHH MTV Kim dinh ky thuat an toan du khi Viet Nam - PV EIC
T6ng Cong Ty Tu Van Thiel K DL Khi - Cong Ty Co Phan
Chi nhanh C6ng ty C6 phan Van tai DL khi Dong Duang tad Thanh 06 HP Chi Minh
CN Con San-Cong ty CP DV Van Tai Dau Khi Cfru Long
Tir ngay 01/01/2018 den ngay 30/06/2018
3.391.802.484.181
3.389.634.807.933
2.737.120.206.753
3.141.206.250
30.005.425.002
191.629.218
619.176.340.710
1.137.750.093
1.029.926.155
3.869.531.700
3.593.880.000
591.500.500
Ban hang
1.082.036.732.339
Cong ty c6. phan Kinh doanh Khi Mien Nam 423.022.784.389
Cong ty C6 phan CNG Viet Nam
479.598.768.547
Cong ty CP Phan Kinh doanh Khi Mien Wac
179.415.179.403
20
CONG TY CO PHAN PHAN PHOI KHi THAP AP DAU Kill VIET NAM
Bao cao tai chinh Lau 7, toa nha PV Gas Tower, s6 673 Nguien Hüu Tho, xã Phu& Kien
Cho IcS, hot clOng tir ngay
Huyen Nha Be, thanh ph O HO Chi Minh, CHXHCN Viet Nam
01/04/2018 den ngay 30/06/2018
THU YET MINH BAO CAO TAI CHiNH (Tie') theo) MAU SO B 09a-DN Cac thuyet minh nay la mat be; phan hap thanh và can duvec clac thing thol vat bao cao tat chinh kern theo
NGHIEP VI) VA SO DU. VOI CAC BEN LIEN QUAN (Tip theo)
Sid dw vói cdc ben lien quan cher yieu tai ngdy kb tluk nien d3 ki loan nine sau:
30/06/2018 Phãi thu khach hang nga'n hn 435.975.921.061
C8ng ty C6 phan Kinh doanh Khi Mien Nam 222.592.693.979
Ging ty C6 phan CNG Viet Nam 184.574.520.295
Cong ty C6 phan Kinh doanh Khi Min Bac 28.808.706.787
Phai thu nga'n ban khac
COng ty C6 phan Du tu Tai chinh Cong C/oan Du khi
Cong ty Ca phan CNG Viet Nam
Tra truck cho ngtriii ban ngAn hn
Tang Cong Ty Tu Van Thiet Ka Dau Khi - Cong Ty Co Phan • Vien Du khi Viet Nam Gang ty TNHH Kim dinh thuat an toan du khi Viet Nam - PV EIC
KS quji kji urge dai han Tang Cong ty Khi .Viet Nam - Cong ty C6 phan
2.101.265.188
1.294.956.610
806.308.578
2.173.599.838
1.082.971.648 1.082.934.240
7.693.950
1.570.603.125 1.570.603.125
Phãi tra nguiri ban ngAn han 1.403.705.046.061
Tang C6ng ty Khi Viet Nam - Cong ty a phan 1.272.186.679.864
Cong ty van chuyen khi Dong nam 1)6 129.510.134.007
Tang Cong Ty Tu Van Thiet Ka Du Khi - C6ng Ty a Phan 210.083.184
Tang c6ng ty Bao duerng - Sira chira Cong trinh Du khi - CTCP 176.000.000
Tang ding ty ca phan Dich vu Thuat Du khi Viet Nam 1.124.036.006
Chi nhanh C6ng ty Ca phan Van tai Du khi Dong Ducmg tai TP.HCM 498.113.000
Phai tra, phai ni)p khfic C6ng ty v4n chuyen khI Dong nam b 107.087.286.449
21
E*c,),Q..• • DAU _
CoNG TY
PHAN POI KH(T C6 PI-1XN:
ET
Nguyn Phuteng Thuy
VI
hanh Nam Ke toan truirng lam dc
,s I
CoNG TY C6 PHAN PHAN PH6I KHI THAP AP DAU KHI VII' NAM
Bao cao tai chinh Lau 7, toa nha PV Gas Tower, s6 673 Nguy'en Hai Th9, xa Phu& Kin
Cho ky boat d6ng tit ngay
Huy6n Nha Be, thanh ph6 H6 Chi Minh, CHX1-1CN Vi6t Nam 01/04/2018 d6n ngdy 30/06/2018
THUYET MINH BAO CAO TAI CHINH (Tip theo)
MAU SO B 09a-DN CaC thuy't minh nay la mat bó ph an hcrp thanh va can cliroc cloc clang tit& veri bet° ccio tizi chinh kern theo
CAC KHOAN CAM KET
Cam ket thue hog Cong
Ngay 18 thang 8 nam 2009, Cong ty dal kY Elgp d6ng thue tai sari s 120/2009/PV GAS-TC-PV GAS D/D4 vOi T6ng Cong ty Khi Vi6t Nam - C6ng ty TNHH MTV (nay la T6ng C6ng ty Khi Vi6t Nam - Cong ty C ph'an) a thue He th6ng khi thap áp giai doan 2. S6 tin thue hang thang IA 5.000.904.167 d6ng Ice' tit
ngay 14 thang 8 nam 2008.
Cong ty da" kY hip d6ng s6 314/HD/PVGAS/DAD-PVG.D/D4 ngay 01/12/2011 va b6 sung phy luc s6 07 ngay 01/07/2015 vol tiled han 2 nam ke tit ngay 01 thang 12 nam 2015, vai Tong Cong ty Khi Viet Nam -
Cling ty Co phan d thue van pheng tai tea nhA PVGas Tower, gia thue hang thang la 382.200 d6ng/m2.
Trong nam, Cong ty da ic)., mai hop d6ng s6 326/017/PVGASD-PVG.D/D4 ngay 29/11/2017 ved tiled Ilan 2 nam, thay th6 cho cho hop diang s6 314/HD/PVGAS/DAD-PVG.D/D4 ngay 01/12/2011 da ht hi6u Ittc, din tich thue gm 1.235 m2 d6 lam van phong va 80m2 dlam kho luu tnt
S6 LItU SO SANH
SiS lieu so sanh dm bang can di k6 toan la s6 lieu tai ngay 31 thang 12 nam 2017 da dugc ki6m toan. S6 lieu so sanh cOa bao cao ket qua hoat d6ng kinh doanh la so lieu dm IcY hoat dOng tit ngay 01 thang 04 nam 2017 den ngay 30 thang 06 nam 2017'chua dugc kiem toan. So lieu so sanh cOa bao cao luu chuyen tin t6 IA s6 lieu dm kj/ boat d6ng tit ngay 01 thang 01 nam 2017 d'en ngay 30 thang 06 nam 2017 da dugc ki6m toan.
TP.H
ang 07 n m 2018 r
68
Le Dtirc Huy Nguirilk) bieu
22