báo cáo tài chính quý 4 năm 2013 hợp nhất tổng công ty cổ phần dịch vụ kỹ thuật dầu khí việt nam

TAP DOAN DAU KHI VIET NAM TONG CONG TY CO PHAN DICH VV KY THUAT DAU KIII VItT NAM Dia chi: So 1 — 5 Le Dun — Q.I — Tp. H6 Chi Minh Tel: 08.3910 2828 — Fax: 08. 3910 2929 sP-e6-6-ve BAO CAO TAI CHINH HOP NHAT QUY 4 NAM 2013 Được ký bởi NGUYỄN ĐỨC THỦY Ngày ký: 14.02.2014 19:34 Signature Not Verified TONG CONG TY CP INCH VV KY THUAT DAU KHI WO' NAM  Bao cao tai chinh hqp nit& Quy 4 Lau 5 - SO 1- 5 Le Du s an - Q1-Tp.HCM  Cho nam tai chinh k6t thnc ngay 31/12/2013 BANG CAN DOI Kt TOAN 114ciP NHAT Tai ngay 31 Mang 12 nam 2013 TAI SAN Ma so 11 ,  T uye't minh 31/12/2013 Mau so B Dirt: (Trinh 31412/2012 01 - HN VND bay lqi) A.TAI SAN NGAN HAN 100 14.283.933.834.935 12.153.3411652.718 I. Ti'n va ac khofin ttrong throng titn 110 V.1 5.855.790.340.932 5.709.9081975.761 1.Tien 111 3.768.025.979.969 3.274.350 524.379 2. Cac khoan tuong throng tin 112 2.087.764.360.963 2.435.558 451.382 II. Cac khoan dfiu to tai chinh ngAn han 120 164.1644431.552 1. Dau to ngAn han 121 164.164 431.552 III. Cac khoan phai thu ngfin hqn 130 7.564.535.678.797 5.539.749842.581 1. Phai thu khach hang 131 5.755.473.603.722 3.539.068 113.583 2. Tra truck cho ngtrOi ban 132 232.543.257.300 69.209 491.391 3. Cac khoan phai thu khac 135 V.2 1.603.192.286.458 1.958.956 917.111 4. Dv phong phai thu ngan han kho doi (*) 139 (26.673.468.683) (27.484479.504) IV. Hang ton kho 140 V.3 698.509.178.951 640.9151108.757 1. Hang ton kho 141 702.076.249.226 644.674 095.257 2. Dv phang giam gia hang ton kho (*) 149 (3.567.070.275) (3.758.086.500) V. Tai san ngAn hqn khac 150 165.098.636.255 98.603 294.067 1. Chi phi tra tnrac ngin han 151 49.754.208.424 23.504 369.922 2. Thud GTGT dtrgc khan trir 152 V.4 83.920.834.358 57.784 256.077 3. Thu6 va cac khoan khac phai thu Nha ntrOc 154 V.4 22.852.118.691 2.911 603.713 4. Tai san ngari han khac 158 8.571.474.782 14.403464.355 B - TA! SAN DAI HAN 200 9.537.261.166.603 9.188.479 197.864 I- Cac khoan phai thu dai hqn 210 1551728.000 1. Phai thu dai han cita khach hang 211 684.403.704 565 357.637 2. Phai thu dai han khac 218 578.011.961 597 4 459.983 3. Dv ph6ng phai thu dai han kho doi (*) 219 (1.262.415.665) (1.007.089.620) II. Tai san c6 dinh 220 5.313.423.672.637 6.246.8824305.092 1. Tai san co Binh hitu hinh 221 V.5 5.280.432.849.351 5.941.7154639.910 - Nguyen gia 222 10.391.130.914.048 10.136.086 4 206.451 - Gia tri hao m6n luy k6 (*) 223 (5.110.698.064.697) (4.194.370.$66.541) 2. Tai san c6 dinh vo hinh 227 V.6 7.192.244.792 10.190 844.087 - Nguyen gia 228 34.434.831.214 32.027 780.837 - Gia tri hao mOn luy kd (*) 229 (27.242.586.422) (21.836.036.750) 3. Chi phi xay dung co ban do dang 230 V.7 25.798.578.494 294.975 821.095 III. Cac khoan dfiu ttr tai chinh dai han 250 3.630.176.217.713 2.384.197401.468 I. DAu to vao cong ty lien k6t, lien doanh 252 V.9 3.433.447.634.769 2.110.0221303.387 2. Dan to dai han khac 258 V.10 232.750.449.076 289.617 137.416 3. Dv ph6ng giam gia dAu to tai chinh dai han 259 V.10 (36.021.866.132) (15.441.509.335) IV. Lqi the thtrang mqi V. Tai san dai hqn khac 260 593.661.276.254 557.2431333.304 1. Chi phi tra trtrac dai han 261 V.11 591.010.996.302 518.6664409.373 2. Tai san thud thu nhap hoan lai 262 35.935 266.075 3. Tai san dai han khac 268 2.650.279.952 2.641 657.856 TONG CONG TAI SAN 270 23.821.195.001.538 21.341.820 850.582 1 31V12/2012 (Trinll bay 1#1) 13.377.34763.082 9.534.65.348.841 1.249.60.361.067 3.030.141.240.229 1.364.391.967.604 525.768.945.035 391.180.227.863 893.140.418.142 1.926.601.680.258 153.748.508.643 3.842.690.414.241 331.330.675.549 18.398.683.429 3.346.770.515.980 143.920.932.397 2.24.606.886 6.296.30.185.558 6.296.29$.710.147 2.978.020.940.000 486.24.151.515 11.368.196.468 1.031.480.370.844 170.10.073.368 194.468.349 1.618.854.509.603 30.475.4ia 36.475.41e' TUI 1.668.14 901.94 33112/2012 (Trinih bay 10) 21.341.82 .850.58 007 112.270.999,03 18.933,13 2.130.5 44.358.378,87 18.548,41 149,91 Phan Thanh Tang Ic4 )4 / T6ng Giam clot Ngery 13 thcing 02 nam 2014 Thanh pha Ho Chi Minh Ngugn Xuan Cuirng Kg toan throng 2 TONG CONG TY CP DICH V1 1 KY THUAT DAU KHI VitT NAM  Bao cao tai chinh hqp nhgt Qui 4 L'au 5 - SO 1- 5 Le Duan - Ql-Tp.HCM  Cho nam tai chinh lcgt thitc ngay 31/12/20113 NGUON VON 31/12/2013 A.NVPHAI TRA 300 14.180.649.810.007 I. Ng ngin han 310 10.328.979.482.858 1. Vay va nq ngan han 311 V.12 959.562.526.043 2. Phai tra ngtrai ban 312 3.552.039.375.271 3. Nguoi mua tra tien truck 313 1.794.939.659.807 4. Thue va cac khoan phai nOp Nha nude 314 V.13 361.062.406.610 5. Phai tra ngugi lao clOng 315 523.289.126.112 6. Chi phi phai tra 316 V.14 1.521.757.420.879 7. Cac khoan phai tra, phai nOp ngan hart Ichac 319 V.15 1.450.163.993.623 8. Quy khen thugng, pink lgi 323 166.164.974.513 II. Ncr dai han 330 3.851.670.327.149 1. Phai tra dai han ngueri ban 331 265.071.740.439 2. Phai tra dai han Ichac 333 596.944.750 3. Vay va ng dai han 334 V.16 2.564.292.064.881 4. Thue thu nhap hart la" phai tra- 335 V.17 83.270.843.510 5. Du phong phai tra dai han 337 875.639.176.417 6. Doanh thu chtra thuc hien 62.799.557.152 B - VON CHU SO HITU (400 = 410 + 430) 400 8.216.681.565.920 I. Vtin chit  ht - iu 410 V.18 8.216.681.565.920 1. Von d'Au to Cita chit ser hitu 411 4.467.004.210.000 2. Mang du von co phan 412 39.546.211.515 3. Wm Ichac cila chit soy httu 413 4. Quy clau tu phat trign 417 1.129.645.527.689 5. Quy di; phong tai chinh 418 213.347.636.320 6. Quy Ichae thuOc von chit sb hfru 419 7. Lgi nhuan sau thug chtra phart phoi 420 2.367.137.980.396 II. Nguim kinh phi va qu'y ichac 430 1. NguOn kinh phi da hinh thanh TSCD 433 C - LOCI ICH CUA CO BONG THIEU SO 500 1.423.863.625.611 TONG CONG NGUON VON 440 23.821.195.001.538 CAC CHI TIEU NGOAI BANG CAN DOI KE TOAN CHI TIEU  31/12/2013 1. Ngoai to cac loaf Dollar my (USD) Euro (EUR) Bang Anh (£) Nguygn Quang Chanh Ngtrin lap 1. 2. 3. 4. 5. 6. CHI TIEU Doanh thu ban hang va cung cap dich vu Cac Ichoan giam trir doanh thu Doanh thu than N4 ban hang va cung cap dich vu Gia win hang ban nhulan gop ve ban hang NI cung cap dich vu Doanh thu hat Ong tai chinh 7. Chi phi tai chinh Trong do: chi phi lai vay 8. Chi phi ban hang 9. Chi phi quan1Y doanh nghi0 Lqi nhu4n than tir hoot do, ng kinh doanh Thu nhap 'chic Chi phi Ichic Lqi nhu4n khic Lqi nhu'On ding ty lien doanh, lien ket Tong lqi nhu4n ke toin trtro.c thud Chi phi thud thu nhap doanh nghip hien hanh 17 Chi phi thu& thu nhap doanh nghiO ham lai phai tra 18 Lqi nhuan sau thud thu nh'Op doanh nghiep Phan phoi cho: - Co clung czia Tang tong ty - Lai Ich czia ca clung thieu s 19 Lai cdban tren co phieu (VND) Nguygn Quang Chanh Ngtrai lap 10. 11. 12. 13. 14 15 16 4.018 thix) Nguyen Xuan Cuong Ke tofin truerng Phan Thanh Tang Tang Giam dac Ngay 13 thcing 02 Om 2014 Thanh ph a Ho CO Minh TONG CONG TY CP DICH VU KY THUAT DAU KBE VItT NAM Lau 5- SO 1-5 Le Dan -Q1-Tp.HCM Bao coo tad chinh hop nh6.1 Qu$ 3 Cho nom tai chinh k61 that ngay 31/12/2013 BAO CAO KET QUA Hag BONG KINH DOANH HQP NHAT QUI'LT 4 NAM 2013 Quy 4 Nam 2013 Quy 4 Nam 2012 (Trinh bay lai) Lily Ke Nam 2013 Mau si6B 02 - DN VT: VND Lay KO Nam 2012 (TOnh bay lai) 6.106.662.191.437 6.445.769.962.550 25.396.786.655.364 24.595.454.406.656 10.537.500.000 10.960.647.543 6.096.124.691.437 6.445.769.962.550 25.385.826.007.821 24.595.454.406.656 5.173.755.591.185 6.176.740.869.875 22.733.977.175.924 22.776.935.339.748 922.369.100.252 269.029.092.675 2.651.848.831.897 1.818.1519.066.908 58.907.508.602 144.260.091.458 263.088.383.863 424.861.148.993 84.486.233.888 134.678.480.194 279.676.939.988 386.978.716.943 32.323.118.187 47.032.282.497 149.102.921.049 213.887.118.801 30.708.732.088 43.994.525.477 108.018.073.092 84.1810.714.743 200.076.409.532 91.726.562.564 658.317.332.748 557496.184.790 666.005.233.346 142.889.615.898 1.868.924.869.932 1.213894.599.425 13.225.032.094 452.274.172.266 95.623.794.485 513 j626.854.742 18.927.222.448 12.725.578.836 46.537.234.839 554478.030.530 (5.702.190.354) 439.548.593.430 49.086.559.646 458448.824.2 0 84.055.709.884 13.225.754.652 318.755.827.883 195 942.543.5t5' 744.358.752.876 595:663.963.980 2.236.767.257.462 1.8674985.967.4 pl 167.661.268.030 224.702.150.278 489.625.949.570 559I250.704.46AU ‘11t1 43.693.076.690 7.347.888.153 119.206.109.585 (41.834.081.73 533.004.408.156 363.613.925.549 1.627.935.198.306 1.350069.344.464 491.811.858.017 285.418.370.998 1.516.213.467.263 1.168809.798.374 41.192.550.139 78.195.554.551 111.721.731.043 18L759.546.090 3 T6NG CO C6 PH DICH VU KY DAU K w T TONG CONG TV CP DICH VU KY THUAT DAU Kid VItT NAM Lau 5- S6 1-5 Le DuAn - Q1 - Tp.HCM  Cho nam tai chfnh ket thlic ngay 31/12/2013 BAO CAO LIAJ CHUYEN TIEN QUI 77 4 NAM 2013 CHI TIEU Tt H O P NHAT Tir 01/01/2013 den 31/12/2013 NIL s6 B DV11': (Trinh Tir 0101/2012 den 3012/2012 03 - DN VND pay lai) LULJ CHUYEN TIEN Tir HOAT BONG KINH DOANH Lgi nhuan trtgrc thu6 2.236.767.257.462 1.867.9 8 5.9167 .2 02 Dieu chfnh cho cac khoan - KhAu hao tai san co dinh 977.327.919.887 1.314.935.174.651 - Cac khoan du phong 19.832.455.796 (23.674.036.194) - (Lai)/I6 chenh 16ch tSlgia hoi doE chua thuc hik 38.898.628.233 (54.116.P2.261) - LE to hog Ong dim hr (183.372.250.629) (296.595.279.892) - Chi phi lai vay 149.102.921.049 213.887118.801 Loi nhuan tir hog do, ng kinh doanh trtgrc thay doi von Itru Ong 3.238.556.931.798 3.022.422322.307 - Tang, giam cac khoan phai thu (1.751.196.277.916) (245.484.415.191) - Tang, giam hang ton kho (57.402.153.969) 488.492.029.312 - Tang, giam cac khoan phai tra 1.659.246.891.752 (1.488.533.261.283) - Tang giam chi phi tra tuft (98.594.425.431) 70.324. 36.922 - Tien lai vay da tra (256.821.750.241) (220.089. 95.671) - Thue thu nhap doanh nghi6p da n6p (542.364.739.303) (630.580417.624) - Ti6n thu khac it hog Ong kinh doanh 8.705.242.832 1.229361.104 - Tien chi khac tir hog ding kinh doanh (116.513.083.688) (96.811439.662) Ltru chuyin tin thu'an tir hog dOng kinh doanh 2.083.616.635.834 900.970.420.214 LUU CHUYEN TIEN Tir HOAT BONG DATJ TU - Tin chi d6 mua sam, xay dung tai 'san c6 dinh (318.869.297.740) (364.405.213.435) - Tin thu tir thanh ly , nhugng ban tai san c6 dinh 926.176.224 2.907.038.526 - Tin chi cho vay, mua cac cong cu ng oda don vi khac (177.510.315.552) - Tin thu hoi cho vay, ban lai cac cong cu ng dm don vi khac 214.604.964.517 155.157.206.250 - Ti6n chi dau to gap von vao don vi khac (1.178.127.119.965) (172.843.207.500) - Tien thu lai cho vay, co tirc va loi nhuan dugc chia Ltru chuyin tin thuin tfr host &ling dAu tir 192.448.066.552 (1.089.017.210.412) 310.265.017.584 rip (246.429.474.127) 4. 4 ! LUU CHUYEN TIEN Tif HOAT BONG TAI CHINH ma TV - TiL thu tir phat hanh CO phik, nhan von gip 1.042.307.330.000 IAN 220.820.000.000 ci THu - Tien vay ngAn han, dai han nhan dugc 3.500.000.000 - - Ti6n chi Ira ng goc vay - Co tirc lgi nhuan da tra cho chu so hitu (1.109.017.306.642) (791.875.741.991) (824.703.424.568)NAM (441.1544713.500)-6- Ltru chuyin tin thuAn tir host Ong tai chfnh (855.085.718.633) (1.045.038438.068 Ltru chuyn tin thuAn trong nam 139.513.706.789 (390.497.1191.981) Tien va cac khan Wang throng tin ton dAu nam 5.709.908.975.761 6.082.192.1147.002 - Anh hterng cda thay d6i tSrgia h6i dofii quy d6i ngoai to 6.367.658.382 18.214.)20.740 Tin va cac khan twang throng tin ton cuOi nam 5.855.790.340.932  5.709.908. 75.761 Bao coo tai chfnh Q4 4 Nguygn Quang Chanh Ngteri 14p Nguygn Xuan Cno'ng Ke toan truiYng 4 Phan Thanh Thug va rc i Ding Giam dOc Ngay 13 thong 02 nOm 2014 Thanh phi He) Chi .1/finh TONG CONG TY CO PHAN DfCH VU KY THUAT DAU Kill VItT NAM Thuyet minh Bao cao tai chinh hop nhat QuSr 4 Cho nam tai chinh ket thac ngay 31 thang 12 nam 2013 THONG TIN KHAI QUAT  MAU B 09 - DN/HN I. D4c di6 host Ong ctia 'Itng eking ty: 1. Hinh thtic so' him von: T6ng cong ty Co phan Dich vu Kythuat Dau khi Viet Nam la Cong ty c6 phan, dan vi thanh vien cua TO doan Dau khi Qu6c gia Viet Nam, ducyc thanh lap theo Giay phep dang ky kinh doanh s6 0103015198 Oa Sa Ke hoach Dau to thanh ph6 Ha N6i cap ngay 29 thang 12 nam 2006, Giay phop dang ky kinh doanh thay doi 'an 1, ngay 12 thang 3 nam 2007, Giay phep dang ky kinh doanh thay d6i lan 5 ngay 03 thang 07 nam 2013 s6 0100150577 do So . Ke hoach va Dau tu Tp.116 Chi Minh cap. Co phieu cua tOng COng t' duoc niem yet chinh th*c tai So Giao dich Chimg khoa Ha N6i vao ngay 20 thang 09 nam 2007 vOi ma chirng khoan la PVS. Tap doan Dau khi Viet Nam la c6 Tong chinh va la Cong ty me dm T6ng cong ty. 2. Linh vtrc kinh doanh: Kinh doanh dich vu dau khi; Quan 1ST, kinh doanh, khai tilde cac tau dich vu; Dich vu can cu Cang; Dich vu cung ting tau Wen, dich vu kiem dem va giao nhan van chuyen hang hod; Quan ly kinh doanh va khai tilde cac tau ch*a dau (FSO), tau club. va xu ly &Au filo (FPSO); Quan 13%, t6 chuc th,rc hien cac boat dig trong linh virc ca khi hang hai; Gia cong, lap rap, the tao cac eau kien, thiet bi dau khi; Che tao va lap 4t cac loai be chi:1'a xang dau, khi hod long va cac loai duiyng 6ng dan dau, dan khi; Stirs chira tau Bien va cac cong trinh dau khi Wen; Dich vu khao sat dia vat ly, dia chit cong trinh, dich vu len , khao sat bang thiet hi ROV phtic vu cong tac tim kiem, tham do, khai tha.c dau khi va cac cong trinh cong nghiep, dan dui* Bao throng, sus chita, (long hoan cai cac phuang tien n6i; Xuat nhap khAu thiet bi va vat tu dau khi; San xuat, cung cap vat tu thiet bi dau khi; Cung cap lao d6ng chuyen nganh dau khi; Dich vu van hanh bao duong cac cong trinh khai tilde dau khi; Kinh doanh khach san, nha van phong lam vi'ec va dich vii sinh boat dau khi; Kinh doanh cac san pham dau khi; Dich vu dai 1S/ tau bien va moi giai hang hai; Didh vu thue tau, tad giai tau Wen, lai dat tau Wen va elm 110; San xuat, mua ban cac san pham dau khi, ph4n dam va hod chat phuc vu nong nghiep (tr* hoa chat Nha mit cam) II. Cac don vi troc thu'Oc 1. Danh sach cac cong ty con quan trong duoc hop nhAt: Ty 1e so . huu (%) Ty le quyen bieu quyet (%) Ten cong ty Dia chi Cong ty TNHH MTV Dich vu Khao sat va C6ng trinh ngam PTSC Cong ty TNHH MTV Dich vu Co khi Hang hai PTSC C6ng ty TNHH MTV Khach san D'Au khi PTSC Cong ty CP Lap dat, Van hanh va Bao du'ang Cong trinh Dau khi bien PTSC S6 9-11 Hoang Dieu, Phuong 1, Tp Wing Tau S6 31, D 30/4, Phireng 9, Thanh ph6 Wing Tau 9-11 Hoang Dieu, Phirong 1, Tp Vong Tau Ph6ng 666, Tang 6, Tim nha PetroVietnam, so 8 Hoang Dieu, Phuang 1, TP.Vcing Tau  100,00  100,00  100,00  100,00  100,00  100,00  84,95  84,9$ 5 TONG CONG TY CO PHAN DICH VU KY THUAT DAU ICHI VItT NAM Thuyet minh Bao cao tai chinh hop nhAt QuS , 4 Cho nam tai chinh ket thlic ngay 31 thang 12 nam 2013 Ten cong ty Dia chi TS, le sa hcru (%) TS , le quye'n bieu quyet (%) Cong ty CP Dich vu DAu khi Quang Ngai PTSC COng ty CP Cang Dich vu DL khi T6ng hop PTSC Thanh H6a C6ng ty c6 phAn Cang Dich vu Dau kill Dinh Vu A Cong ty Co phan Dich vu Khai thac DAu khi PTSC C6ng ty Co phAn Cang Dich vu DAu khi T6ng hop Phu my Cong ty TNHH 2 TV Khao sat Dia vat 1S/ PTSC-CGGV LO 4H Duong Ton Due Thang, TP. Quang Ngai Xa Nghi San, huyen nth Gia, tinh Thanh Hoa KCN Dinh WI — P. Dong Hai II- Tp. Hai Phong Phong 666, TAng 6, Toa nha PetroVietnam, so 8 Hoang Dieu, Phtrang 1, TP.Vang Tau KCN Phu M5' , 1, huyen Tan Thanh, tinh Ba Ria — Vung Tau T6a nha PetroVietnam, s6 8 Hoang Dieu, Phtrong 1, TP.VUng Tau  95,19  95,19  54,69  54,69  50,61  50,61 51,00  51,00 59,61  59,61 51,00  51,00 2. Danh sfich cac cong ty lien doanh, lien kit quan trong dime phan inh trong bao cao tai chinh hop nhit theo phtrang phap von chin sk? hiru tai 31/12/2013: C6ng ty C6ng ty Lien doanh R6ng Doi MV12 Cong ty Lien doanh PTSC SEA Cong ty Lien doanh MVOT Cong ty Lien doanh VOFT Cong ty Lien doanh PTSC AP Cong ty CP Dich vu Bao ve An ninh Dau khi Viet nam COng ty CP DAu to phat trim DAu khi Sao Mai — Ben Dinh Cong ty Co phAn the tao Gian khoan Dau khi C6ng ty Co phan Cang T6ng hop Dich vu Dau khi San Tra Dia diem Singapore Singapore Malaysia Malaysia Singapore Viet Nam Viet Nam Viet Nam Viet Nam TS/ le sa hitu 33,00 % 51,00% 49,00 % 60,00 % 51,00% 37,00% 42,05% 28,75% 49,95% TS/ le quye!t bieu quyet 33,00 % 50,00% 50,00 03 50,00 % 50,00°4 37,00 04 42,05% 28,75°4 49,95°4 6 TONG CONG TY CO PHAN DICH VU KY THUAT DAU KHI VItT NAM Thuyet minh Bao cao tai chinh hop nhat Q4 4 Cho nam tai chinh ket tittle ngay 31 thang 12 nam 2013 III. Ky ke toan, don vi tien to sir dung trong ke toan: 1. Co' sir lap bao cao tai chinh Bao cao tai chinh hop nhat kern theo &roc trinh bay Deng Viet Nam (VND), theo nguyen tac gia gee 1 . a phi' hop \Ted cac chuAn mvc ice toan Via Nam, he thong ice toan Via Nam va cac quy dinh hiOn hanh khac v'e ke toan tai Viet Nam. 2. Ky ke toan Nam tai chinh cua Teng cong ty bat du tix ngay 1 thang 1 va ket thuc vao ngay 31 thang 12. KS/ ke toan qu)" , bat dAu tn . ngay 1 dm thang dAu tien cua quy va ket thuc vao ngay cuei cua in& quy trong nam tai chinh. III. Tom tit cac chinh sach ke toan chn feu: 1. trifec tinh ke toan ,tIN Q Vic lap Bao cao tai chinh tuan thu then cac Chun mvc Ke toan Viet Nam, HO tilting Ke toan Via Narn  ?' va cac quy dinh hiOn hanh khac ve ke toan tai Via Nam you cAu Ban Teng Giam dec phai c6 nhang uo.c  -lc' 't6tiC 4  Ci tinh va gia dinh anh huong den se lieu bao cao ye cong no, tai san va viec trinh bay cac khoan cong no Ira n DICVA tai san tiem tang tai ngay lap Bao cao tai chinh cling nhtr cac se lieu bao cao ve doanh thu va chi phi tong  I suet kS , bao cao. Ket qua hoat Ong kinh doanh thuc t6 c6 the khac voi cac tro . c tinh, gia dinh dot ra. 2. Cong cu tai chinh Ghi nhan ban clau Tai san tai chinh: Tai ngay ghi nhan ban dAu, tai san tai chinh &roc ghi nhan theo gia gee cong cac chi phi giao dich c6 lien quan true tier, den viec mua sam tai san tai chinh do. Tai san tai chinh cita Teng COng fy bao gi!im tien, cac khoan trong throng tien, tien giri ngan han, cac khoan phai thu khach hang va phai thu khac, cac khoan cho vay, dAu to ngan han va dai han khac. Cong no tai chinh: Tai ngay ghi nhAn ban dAu, cong no tai chinh &roc ghi nhan theo gia gee trir di cac chi phi giao dich c6 lien quan trvc tiep den viec ph& hanh cong no tai chinh do. Cong no tai chinh cua Copg ty bao gom cac khoan phai tra ngtr6i ban va phai tra khac, cac khoan no, cac khoan vay va chi phi phai tra. Ranh gici lai sau ghi nhan ban ci au Hien tai, chua c6 quy dinh ve danh gia lai cong cu tai chinh sau ghi nhan ban dAu. 3. Tien mat va cac khoan tuang throng tien Tien mat va cac khoan tuang duang tien mat bao gem tien mat tai quy, cac khoan ky cuvc, ky quy, c4c khoan dAu tu ngan han hoac cac khoan dAu to c6 kha nang thanh khoan cao, de dang chuyen dei thatih tien va it c6 rui ro lien quan den viec Wen deng gia tri. 4. Du phong no. kho del Du phong phai thu kho dei &roc trich lap cho nhang khoan phai thu da qua han thanh toan tir sau thahg ter len, hoac cac khoan thu ma ngtroi no MI6 c6 kha nang thanh toan do bi thanh pha san hay cac kV) khan trong tu. Can cu trich lap du ph6ng theo quy dinh Thong tu se) 228/2009/TT-BTC do BO Tai chiljth ban hanh ngay 7 thang 12 nam 2009 va Thong tu . se 89/2013/TT-BTC ngay 28 thang 6 nam 2013 cila F)O Tai chinh ve sua doi, 1)6 sung Thong tu se 228/2009/TT-BTC ngay 7 thing 12 nam 2009 dm BO Tiai chinh. 7 TONG CONG TY CO PHAN DICH VV KY THU4T DAU KHI VItT NAM Thuyet mink Bao cao tai chinh hap nhat QuS , 4 Cho nam tai chinh ket thuc ngay 31 thang 12 nam 2013 5. Hang ton kho Hang din kho dugc tinh theo gia g6c, twang hop gia tri thuAn có the dive hien dugc thap hon gia goc dugc tinh theo gia tri thuAn có the thuc hien duce. Gia g6c hang ton kho bao g6m chi phi nguyen vat lien true tiep, chi phi lao &Mg true tiep va chi phi san xuat chung, nocu có, a co dugc hang din kho a dia dieM va trang thai hien tai. Gia g6c dm hang ton kho dugc xac dinh theo phuang phap binh quan gia quye0. Gia tri thuA.n co the thuc hien dugc dugc xac dinh bang gia ban uot tinh trir cac chi phi de hoan thank ciing chi phi tiep thi, ban hang va phan phi phat sinh. Du pheing giam gia hang eon kho dugc lap cho hang eon kho loi thai, hong, kern pham chat va khi gia ghi s6 dm hang din kho cao hon gia tri thuAn có the thuc hien dugc tai ngay ket thuc giai doan. 6. Tai san co dinh hum hinh va khAu hao Tai san c6 dinh hat hinh dugc trinh bay theo nguyen gia trir gia tri hao mon lay ke. Nguyen gia tai san cjo dinh him hinh bao g6m gia mua va toan bo cac chi phi khac lien quan truc tiep den viec dua tai san yak) trang thai sari sang sir dung. Tai san c6 dinh him hinh dugc khan hao theo quy dinh tai ThOng 41' 45/2013/TT-BTC ngay 25/04/2013 dm Bo Tai chinh, khan hao tinh theo phuang phap dtrimg thing Oa tren tiled gian huu dung troy tinh. TS , Fe khan hao hang nam cu the nhu sau: S6 nato Nha cira, vat kien true  05-301 May moc, thiet bi  03-201 Phirang tien van tai  05-101 Thiet bi quan ly  03-101 Tai san khac  04-14 7. Tai san co dinh vo hinh va khan hao Tai san c6 dinh vo hinh th6 hien gia tri quyen sir dung dat va cac phan mem quan 1St khac va dugc trirlh bay theo nguyen gia trir gia tri hao mon lily ke. Quyen sir dung dat dirge phan be) theo phuang phalp duang thing Oa ten thai gian sir dung lo Mt. Phan m6m quan ly dugc khan hao trong thai gian 3 nam. 8. Chi phi Ay dung co. ban do. dang Cac tai san dang trong qua trinh xay dung phuc vu muc dich san xat, cho thue, quan tri hoac cho bat kS , muc dich nao khac dugc ghi nhan theo gia g6c. Chi phi nay bao g6m chi phi dich vu va chi phi lai vay 06 lien quan phit hop vii chinh sach ice toan cua Cong ty. Viec tinh khau hao cua cac tai san nay dugc 4p dung gi6ng nhu vii cac tai san khac, bat Au tfr khi tai san a vao trang thai san sang sir dung. 9. Cac khoin chi phi tra tru.o.c dai han: Chi phi tra truac dai han gom tien thue g6m tien thue van phang Ca quan Tong cong ty PTSC trong th(Yi han 50 dam, tien thue Mt tai Cang Dinh WI trong 40 nam, thue dat Phil my va cac khoan chi phi tra troche dai han khac. Cac khoan chi phi tra truce dai han khac dugc phan be) vao Bao cao Ket qua hoat Ong kinh doanh theo phuang phap duemg thang va theo cac quy dinh ke toan hien hank 8 0151 CON 5 PNJ /9 Kt K 1 . t.T N rP. TONG CONG TY CO PHAN DICH VU KY THUAT DAU Kill VIET NAM Thuyet minh Bao cao tai chinh hop nhat QuSi 4 Cho nam tai chinh ket thitc ngay 31 thang 12 nam 2013 10. Dan tu vao ding ty con Cong ty con la mOt cong ty ma T6ng cong ty gift co phan chi ph6i (tren 50%) cung nhu quyen bieu quyet Wang img va Cong ty me c6 quyen chi ph6i cac chinh sach tai chinh va boat dOng cua doanh nghiep nham thu &roc lqi ich kinh to tir cac hoat dOng cua doanh nghiep do. Cac khoan dau to vao cong ty coln &roc phan anh theo gia g6c teen Bang can d6i ke toan. 11. DAu tir vao cong ty lien litt, gop von lien doanh DAu to vao cong ty lien ket COng ty lien ket la cong ty ma T6ng cong ty nam gift true tiep tir 20% den clued 50% v6n chit sa hitu cung nhu quyen bieu guy& tuang irng va c6 anh htrang dang ke nhung khong phai la cong ty con dm T6rtg cong ty. Anh latrang Eng ke the hien a quyen tham gia vao viec dua ra cac guy& dinh v'e chinh sach tai chinh va boat dOng dm ben nhan dau to nhung khong c6 anh huang ve mat kiem soat hoac d6ng kieIn soat nhung chinh sach nay. Ket qua hoat dOng kinh doanh, tai san va dog no dm cac cong ty lien ket &roc hqp nh'at trong bao cao tai chinh sir dung phuong phap v6n chit so . hitu. Cac khoan gop von lien ket duoc trinh bay trong bang can d6i ke toan theo gia g6c duac dieu chinh theo nhung thay d6i trong phan v6n gop cua T6ng cong ty vao phan tai san thuan cua cong ty lien ket sau ngay mua khoan dau tu. Gop von lien doanh Cac khoan gop v6n lien doanh la thoa thuan tren co sa 14 , 1(61 hqp d6ng ma theo dO T6ng cong ty va cac ben tham gia thuc hien hoat Ong kinh to ten co s& deng kiem soat. Co sa d6ng kiem soat throe hieu viec dua ra cac guy& dinh mang tinh chi& lugc lien quan den cac chinh sach hoat dOng va tai chinh ctita cong ty lien doanh phai co sit d6ng thuan cua cac ben d6ng kiem soat. Cac th6a thuan gop v6n lien doanh lien quan den viec thanh lap mOt co sa kinh doanh d'ec lap trong do qo cac ben tham gia gop v6n lien doanh dirge goi la co sa kinh doanh dOng kiem soat. T6ng cong ty lap b4o cao ve cac khoan lqi ich trong cac co sa kinh doanh citing kiem soat theo phuang phap v6n chit sa . 12. Ghi nh4n doanh thu Doanh thu &roc ghi nhan khi ket qua giao dich dugc xac dinh met cach dang tin cay va T6ng cong ty do kha nang thu duac cac lai ich kinh to tir giao dich nay. Doanh thu ban hang &roc ghi nhan khi giao hang va chuyen quyen sa hftu cho ngoai mua. Doanh thu cung cap dich vu &Jac ghi nhan theo ty le dich hoan thanh tai ngay ket thitc nien d6 ke toan. Doanh thu tir hop ang xay dung cita Ring cong ty &roc gtii nhan theo chinh sach ke toan cua T6ng cong ty ve hop d6ng xay dung. Lai tien giri dtroc ghi nhan tren 00 . sa d6n tich, &roc xac dinh tren s6 du tien giri va iai suat ap dung. Lai tir cac khoan dau tu (t1 - 6 lai tir du to vao cong ty con) &rot ghi nhan khi T6ng cong ty co quyen nhan khoan lai. 13. Ngo#i to Cac nghi'ep vu ke toan phat sinh bang ngoai to &rot hach toan theo htrang dan tai Thong tu $6 179/2012/TT-BTC do BO Tai chinh ban hanh ngay 24 thang 10 nam 2012. Viec xir ly chenh lech ty g~a duac thuc hien nhu sau: Chenh lech ty gia phat sinh tir viec danh gia lai s6 du tien, cac khoan no phai thu, no phai tra CO g6c ngoi to tai tiled diem ngay ket thus ky ke toan &roc thuc hien theo ty gia giao dich binh quan elm cac ngan 9 ■ 5 `,0 G TY AN THUI Hr °\'‘ [...]... 5.280 .43 2. 849 .35 1 2 .41 9.5 17 .47 8 1 7 12.508.275 40 6 .48 3.61 2 61.5 1 4 145 .576 35 .49 2 630.693 26 .43 5 44 4 107 3 1 48 .44 9. 748 .933 3 .48 2 1 49 . 047 736 2.896. 241 .969 947 552 .49 7.371.052 7 1 1.3 04. 458.012 788 .44 3.677.080 1. 347 .01 6 108 188 1.7 10. 349 .985.990 1 567 599. 249 . 941 25 .40 0.268 1 40 19 5 92 65 8 610 9 .48 0 338. 641 9.0 04. 545 .236 15 .48 1 525 877 65 8 160.953 1.220.690. 948 29.390 843 583 4 1 94. 370.566. 541 ... 9 64. 948 176.900 2.550.820.985 036 40 8.098 .44 2.286 1 169 6 17 103 800 • 718.630.0 34 10.39 1 130.91 4. 048 2 933 199.223 87. 949 .589.683 6. 044 .691.718 880 1. 340 . 941 . 048 132 2.9 1 4. 615.358 130 28.392 917 990 42 000.001 38.996 011 7 04 357.056.773 24. 688 .41 8 5 74 2.9 19.216 346 1 3.089 542 08 8 6.7 04. 259. 242 4 517 5 50 81 4 806 357.906 3 .41 3 090 .40 5 20 9 14 15 0 829 21.020 183.307 806.357.906 23 1.7 24. 035... 20.500.000 843 . 248 .383 33.1 24. 611.2 14 34. 4 34. 831.2 14 21.836.936.750 21.836.936.7150 Tang trong nam 6.102.078.356 6.102.078.356 Khali hao trong nam Tang khac 6.076. 545 .356 25.533.000 6.076. 545 .356 25.533.000 696 .42 8.6 84 696 .42 848 4 20.500.000 20.500.0100 675.928.6 84 675.928.1 84 27. 242 .586 .42 2 27. 242 .586.122 8.880.6 24. 087 5.882.0 24. 792 10.190. 844 87 7.192. 244 92 dAt NGUYEN GIA SO du tai 01/01 /2013 1.310.220.000... 1.7 24. 035 5 24 96. 045 .25 9 61 6 1.368 601 393 26 880.000 1 4 700.967 010 41 5 .45 0 000 19.067 .49 1.272 16.9 14 150 865 1 94 779 176.698 47 779 1 54. 443 3 149 520 544 3 0.936 5 04. 308 1 368.601.393 26.880 000 15 116 .41 7.010 35 981. 642 137 242 .558.331 141 35 45 4 626. 245 329 137.896.533 3.305.375.997 100 44 0.807.593 6 032.970.032.772 1 119 .40 2 900.298 2 879.967 089.79 1 N 0 N GO 0 JAT IC TONG CONG TY CO PHAN DICH... 22.879.696.6 54. 616 22.776.935.339. 748 (102.761.3 14. 868) Chi phi tai chinh 22 3 84. 144 .513.110 386.978.716. 943 2.8 34. 203 833 Chi phi quan1T doanh nghiep 25 561.867.321 .44 6 557.696.1 84. 790 (4. 171.136.66) Thu nhap khac 31 506 .45 6.955.7 34 513.626.8 54. 742 7.169.899.08 Chi phi thus thu nhap doanh nghiep hien hanh 51 531.2 14. 400. 748 559.250.7 04. 473 28.036.303.75 Lai nhuan sau thud thu nhap doanh nghiep 60 1.262.597 .41 4.998... 1.251.3 74 540 785 365.372 45 5 736.5 94 455 736 5 94 120.9 04 1 65 16.565 110.898 16 5 65 110 898 19.999 142 .222 613 875 .41 4. 436 613 875 .41 4. 436 16. 246 .650.539 163.083.312. 643 1 63.083.3 1 2. 643 178 057 165. 341 177.27 1.799.969 785 3 65.372 658 160.953 00 0 er oo rn V) s1;) •—s 00 1s1 i4 g Z tIO Z '0 = E• z 0 0 ,.0 ,,,, a 1 g :, -4 g E bp C.) c.) 1 LI C1:1 = ,,, °2, — ii 5 1 10.698.0 64. 697 5. 941 .715.639.91... 385 .45 8 5 k.1 71- 1 4' (-1s , (7 .40 2 105.509) (9 E -4 ( 17.365 938 749 ) I© ( 1.319.285.266) (20 525 .44 8 861) 35.935.266 075 (96 543 .77 1.973) 100 639 1 94. 5 24 (2 .40 0 385 .45 8) A E-1 , t '4' : Ftl $ • < =4 -0 0 0 co .lc) ) tz 5 , = •i c9 t '8 E* C XI Z = C4 CO... 2. 242 .606.886 2. 242 .606.$86 Lai nhuan sau thus chtra phan ph6i 42 0 1.568 .47 7 .44 1.279 1.618.8 54. 509.603 50.377.068.3 24 LOT 1CH CI:JA CO BONG THIEU SO 500 1.630. 547 . 040 .800 1.668. 141 .901. 942 37.5 94. 861. 142 6 BANG CAN DOI Id TOAN (4. 197.861.068.859) 11 TONG LONG TY CO PHAN DICH VU Ki7 THUAT DAU Kill VIET NAM Thuyat minh Bao cao tai chinh hop nhat Qu3i 4 Cho nam tai chinh kat thnc ngay 31 thang 12 nam 2013. .. 19.635.9 74. 599 15.223 .47 6.952 TOng 46 .537.2 34. 839 55 .47 8.030.30 34 TH KHI NAN TONG CONG TY CO PHAN DICH VU 1(17 THUAT DAU KHI VIVI' NAM Thuygt minh Bao cao tai chinh hgp nhat Q4 4 Cho nam tai chinh kgt thilc ngay 31 thing 12 nam 2013 7 Chi phi thug thu nhip doanh nghib hien hinh Nam 2013 VND Nam 2 12 (Trinh bay ai) 2.236.767.257 .46 1 1.867.985.967 02 Cac khoan diSu chinh tang 3 14. 4 34. 644 .812 1.028.361.692.09... lien ket 31/12 /2013 YND 2.799.062. 040 .787 Gia tri khoan d'Au to ,g6c 31/12/2012 VND 1 1.660.165.515.787 Pan ket qui than cfia cic cong ty LDLK Cac nam tnrac 44 9.856.787.600 513. 345 .45 9.167 Trong nam 318.755.827.883 195. 942 . 543 .565 (1 34. 227.021.500 (259 .43 1.215.132) 3 .43 3 .44 7.6 34. 769 2.110.022303.387 Lgi nhuan duce chia 18 34 a co ;H ‘19 DAr TONG CONG TY CO PHAN DICH VV KY THUAT DAU KW VIET NAM Thuyat minh . 46 .537.2 34. 839 5 544 78.030.530 (5.702.190.3 54) 43 9. 548 .593 .43 0 49 .086.559. 646 45 844 8.8 24. 2 0 84. 055.709.8 84 13.225.7 54. 652 318.755.827.883 195 942 . 543 .5t5' 744 .358.752.876 595:663.963.980. 6.296.29$.710. 147 2.978.020. 940 .000 48 6. 24. 151.515 11.368.196 .46 8 1.031 .48 0.370. 844 170.10.073.368 1 94. 468. 349 1.618.8 54. 509.603 30 .47 5.4ia 36 .47 5 .41 e' TUI 1.668. 14 901. 94 33112/2012. 55 749 6.1 84. 790 666.005.233. 346 142 .889.615.898 1.868.9 24. 869.932 1.2138 94. 599 .42 5 13.225.032.0 94 45 2.2 74. 172.266 95.623.7 94. 485 513 j626.8 54. 742 18.927.222 .44 8 12.725.578.836 46 .537.2 34. 839