Báo cáo tài chính hợp nhất quý 2 năm 2013 - Công ty cổ phần Vận tải Sản phẩm khí quốc tế

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""- ~ ,,~ eONG TY cr v ~N TAl SAN PHAM KHI ouoc GAS SHIPPING JSe ,,' TE * DfA cni TANG 9, ToA NHA GREEN POWER, 35 TON DUC THANG, QU!N 1, THANH PHO HO CHi MINH TEL: 08-22205388 - FAX: 08-22205366 ~ST : 0305390530 GAS SH.lPPING BAo cAo TAl CHINH (HQ'PNHAT) QUY II NAM 2013 - -, - - - co CQNG TY PH.ANV~N TAl SAN PHAM KHi QUaC TE T~ng 9, Toa nha Green Power, 56 35 T6n £)(rc Thang, Q 1, Tp HCM Tel: (84-8) 22205388 , F~x: (84 8)2~295366 Website: http://www.gasshippihg.com.:vn BAo cAo TAl CHINH HQ'P NHAT T6M TAT QUY II NAM 2013 A - BANG CAN £)61 KE ToAN Dan vi tinh VND se cu6i NQIOUNG I TAl SAN NGAN H~N 281,350,413,627 260,612,652,975 Ti~n va cac khoan tuonq dU'O'ng ti~n 182,983,681,229 123,850,075,947 Cac khoan dtlu tU' tal ehinh ng~n han 5,000,000,000 75,000,000,000 Cac khoan phai thu 80,815,364,037 38,742,720,738 Hang t6n kho 8,658,034,626 18,763,513,755 Tai san nq~n han khac 3,893,333,735 4,256,342,535 242,436,949,714 252,372,014,732 II TAl SAN oAI HAN - - 183,478,445,421 202,517,966,456 182,257,388,665 202,472,682,617 Cac khoan phal thu dai han Tai san e6 djnh e6 (fjnh e6 ajnh - Tei san - Tei sen hCPuhinh co ban dang stlt d(>nq san dtlu tU' - Cac khoan dtlu tU' tal ehinh dai han - Ta: san dai han khac III LO'I THE THU'O'NG M~I % ~, - '>;- k~ toan cua Cong ty b~t d~u tli 01/0112013 va k~t thuc 31/12/2013 - Don vj ti~n t$ SLY dl,lng k~ toan : £)Ong Viet Nam III • Chu~n rnuc va Ch~ dQk~ toan ap dl.lng - Ch~ di;>k~ toan ap dunq: Cong ty tuan thu thirc hien bao cao tal chfnh theo qui dinh tal Q£) s6 15/2006/Q£)-BTC th6ng cac chuan rnuc k~ toan - ki&m toan Bi;>tai Chfnh da ban hanh, 20103/2006 va h$ 2- Tuyen b6 v~ vi$c tuan thu Chuan rnuc k~ toan va Ch~ di;>k~ toan: Cong ty bao dam da tuan thu nqhierntuc va kjp thc'Yicac Chuan rnuc k~ toan can Clf vao cac thong tu hU'ong dan cua Bi;>Tai Chfnh ban hanh, dung va du cac qui dinh theo che di;>k~ toan Vi$t Nam - Hlnh thirc k~ toan ap dl,lng : Nhat ky chung IV- cac chinh sach k~ toan ap dl.lng 1- Nguyen t~c ghi nhan cac khoan ti~n va cac khoan tU'O'ng dU'O'ng ti~n : - Phuonq phap chuyen doi cac dOng ti~n khac dOng ti~n SLY dl,lng k~ toano + Ti~n d& I~p bao cao tai chfnh la dOng Vi$t Nam, cac nghi$p vu phat sinh c6 thu biing nqoai t$ khac duoc quy doi dOng Vi$t Nam theo ty gia lien nqan hang tai thai di&m phat sinh 2- Nguyen tac ghi nhan hang tOn kho: - Nguyen t~c ghi nhan hang tOn kho: Theo phuonq phap gia g6c - Phuonq phap tlnh gia trj hang tOn kho: Phuonq phap dlch danh - Phuonq phap hach toan hang tOn kho: Ke khai thU'ang xuyen - Phuonq phap I~p dl,l' phonq giam gia hang tOn kho: chua phat sinh 3- Nguyen t~c ghi nhan va khtJu hao TSC£): - Nguyen t~c ghi nhan TSC£) (hCru hlnh, vo hlnh, thue tal chfnh): ~ TSC£) hCru hlnh duoc ghi nhan theo nguyen gia va gia tri lai dU'Q'c phan theo nh6m: Nha cua-vat ki~n true: may m6c thi~t bj; phuonq ti$n van tai va chuyen dung; thi~t bj dunq cu quan IY.TSC£) vo hlnh ta chuonq trlnh phan rnern quan Iy \ -e : - PhU'O'ng phap khau hao TSC£) (hCru hlnh, vo hlnh, thue tal chfnh): Phuonq phap khtJu hao TSC£): phuonq phap kh~u hao dU'ang th~ng, ty 1$khau hao hang nam duoc ap dl,lng phu hop voi Thong tU' 45/20131TT-BTC Bi;>Hi Chfnh ban hanh 25/04/2013 4- Nguyen t~c ghi nhan va khtJu hao btJt di;>ng san d~u tu: khOng c6 * j I - Nguyen tac ghi nhan bM dQng san d~u tu: - Kh~u hao b~t d¢ng san d~u tu: 5- Nguyen t~c ghi nhan cac khoan d~u tll' tai chinh: - Cac khoan d~u tll' vao cong ty con: + Quy~n ki~m scat cua cong ty me d6i v&i cong ty dll'9'c xac dinh cong ty me narn gilf tren 50% quyen bi~u quyet conq ty a + Cong ty me I~p Bao cao tai chinh h9'P nh~t phal h9'P nh~t Bao cao tai chinh rieng cua minh va cua t~t ca cac Cong ty Cong ty me ki~m soat + Cong ty me khong dll'9'c loai tnr khoi Bao cao tal chinh h9'P nhat cac Bao cao tai chinh cua Cong ty c6 hoat d¢ng kinh doanh khac bi~t v - Phai tra dai han n9i b9 khac CQng 20- Vay va nQ' dai han Cu6iquy a') Yay dai han 44,415,000,000 50,996,750,000 - Yay ngan hang 27,981,450,000 32,127,952,500 - Yay d6i tU'Q'ng khac 16,433,550,000 18,868,797,500 44,415,000,000 50,996,750,000 - Trai phieu phat hanh b) NQ' dai han - Thue tai ehinh - NQ' dai han khac CQng - Cac khoan no thue tfii chfnh Narn truce Nam T6ng khoan Ltoan ti~n thue tal chinh Tra ti~n lai thue Tra no gac T6ng khoan Ltoan ti~n thue tili chinh Tra ti{m lai thue Tra no gac - DU'o'i narn I TC!'1-5 narn Tren narn I I 21- Tal san thu~ thu nh~p hoan ICili va thu~ thu nh~p hoan ICili phal tra a) Tai san thue thu nhap hoan lai; ~ Cu6iquy D~u narn Cu6i quy D~u narn • , - Tai san thue thu nhap hoan lai lien quan den khoan chenh tech tarn thai dU'O'ckhau trC!' - Hli san thue thu nhap hoan lai lien quan den khoan 16tfnh thue chua SLrdvng - Hli san thue thu nhap hoan lai lien quan den khoan uu dai tfnh thue chua SLrdunq - Khoan hoan nhap tal san thue thu nhap hoan lai da dU'O'cghi nhan tC!'cac narn truce CQng b) Thue thu nhap hoan lC;liphai tra - Thue thu nhap 110anlai phat sinh tC!'cac khoan chenh I$ch tarn thai chiu thue - Khoan hoan nhap thue thu nhap hoan lai phai tra da duoc ghi nhan tC!'cac narn truce - Thue thu nhap hoan lai phai tra l 22- V6n chu so' hfFu Van dflu tu cua chu hiYu sa Th~ng du van c6 phfin Chenh I~ch ty gia hai doai Quy d~u tu phat tri€!n A ky truoc - Tang van ky truce - U'ii ky truce 300,000,000,000 56 dU' d~u I - Tang khac - Giarn von ky truoc - - - - - - - - - - - - - - - - - - - - Giarn khac - - Tang khac - Giarn Van tronq ky 300,000,000,000 300,000,000,000 - - 200,990,241,8 37 - - 10,37.1,412,2 26 10,371,412,226 - - 2,830 2,8 30 - - 4,677,215,283 1,709,511,521 58,944,189,742 371,266,327,7 63 - 5,935,411,217 4,677,215,283 1,709,511,521 58,944,189,742 371,266,327,7 63 - - - - - - - - - - - - 300,000,000,000 48,572,780,346 5,935,411,217 - - - - Giarn khac 1,709,511,521 - - ky - - 4,677,215,283 - - La ky na)' S6 dU' cu6i - 5,935,411,217 Cong sa - - ky truoc 56 dU' d~u ky na~, - Tang van tronq ky - Lai ky Quy khac thuQc LQ'inhuan chira van chu hiYu phan phai - - La ky truoc 56 dU' cu6i Quy dl,.l' phonq tai chinh - 857,608,519 6,793,019,736 - 12,017,435,121 - - - - - - - - - 36,408,172,803 2,500,657,070 7,177,872,353 1,709,511,521 34,553,452,060 I 12,017,435,1 , 21 i,i3!;i\~265,5 89 , , ,, - 36,:408,172,8 03 350,233,855,6 70 b) Chi ti~t v6n d~u tU' cua chu sa hCl'u Cu6i quy £)~unam 300,000,000,000 300,000,000,000 300,000,000,000 300,000,000,000 Cu6i quy £)§u nam 300,000,000,000 300,000,000,000 300,000,000,000 300,000,000,000 300,000,000,000 300,000,000,000 ,,-J - V6n g6p cua nha mroc - V6n g6p cua cac d6i tU'Q'ng khac CQng * Gia tr] tral phi~u da chuy~n c6 phieu nam * se 1U'Q'ngc6 phi~u quy c) cac giao dich vf= v6n vai cac chu sa hCl'u va phan ph6i c6 tire, chia loi nhuan - V6n o~u tu cua chu sa hCl'u + V6n g6p oflu Narn/Oul + V6n g6p tang Oul/Nam + V6n g6p giam Oul/Narn + V6n g6p cu6i Narn/Oul - ce tuc, lQ'i nhuan da chia d) c6 tuc - ce nrc da cong b6 sau k~t thuc nien dQ k~ toan : cs tuc da conq + cs tuc oa cong + - c6 d) tuc b6 tren c6 phieu thU'cl'ng: b6 tren c6 phieu U'Uoai : cua c6 phieu U'Uoai IOy k~ chua duoc ghi nhan : cs phi~u Ky bao cao - s6 1U'Q'ngc6 phi~u dang ky phat hanh - se 1U'Q'ngc6 + cs phieu 30,000,000 30,000,000 phieu oa ban cong chung thU'cYng + c6 phi~u U'U dai - s6 1U'Q'ngc6 phi~u oU'Q'c mua lai + c6 phieu thU'cYng + c6 phi~u U'U dai - s6 1U'Q'ngc6 phi~u dang luu hanh -=:::", )53 - + c6 phi~u thU'cYng il"l + c6 phi~u U'U dai * M~nh gia c6 phieu \-\ : 10.000 aong e) Cac quy cua Doanh nghi$p 15,420,247,980 10,682,594,362 - Quy d~u tU' phat tri~n 6,793,019,736 5,935,411,217 - Quy Dl,I' phOng tal chinh 7,177,872,353 4,677,215,283 1,449,355,891 69,967,862 - Quy khac thuQc v6n chu sa hCl'u - Quy khen thU'cYng, phuc lQ'i * Ml,lc orch trich I~p va sii dunq cac quy cua Doanh nghi$p , , J~"~ ,UOC g) Thu nhap va chi phi, lai hoac 10 duoc hach toan true ti~p vao V6n chu sa hQ>utheo qui dinh cua cac chuan muc k~ toan cu th~ '" ':' J ~-/"" r: , Ky 23- Ngu6n kinh phi bao cao Nam truoc Ky bao cao Nam tnroc - Ngu6n kinh phi dlfQ'C cap narn - Chi Sl,l' nghi(!p - Ngu6n kinh phi lal cuoi ky 24- Tai san thue nqoai (1)- Gia trl tal san tnue nqoai - TSCt) tnue nqoai - Tal san khac thue nqoai (2)- T6ng s6 ti~n thue t6i thi~u tlfO'ng lai cua HQ'p d6ng thue hoat d9n9 TSCB khong huy ngang theo cac thai han - T111 narn tra xu6ng - Tren narn d~n narn - Tren narn VI Thong tin b6 sung cho cac khoan rnuc trinh bay Bao cao k~t qua heat dQng kinh doanh 25- Doanh thu ban hang va cung c~p dlch vt.J(MS 01) Ky bao cao Nam trU'k~ toan truoc): 6- ThOng tin v{; heat de>ng lien tuc 7- NhCfng thong tin khac L?p, Ngay NglJ'cYi I~pbi~u K~ toan trlJ'cYng (Ky, ho ten) (Ky, ho ten) 15 thang 07 Nam 2013 Giam d6c ~ ';l91 :~G p~ :;\si QUI TP.I = CQNG TY CO PHA.N V~ TAl SA PHAM KHI ouoc Tll: Bao cao tai chinh L~u 9, Toa nha Green Power, 35 Ton Due Thang, Quan Cho ky heat d(mg tir 01 thang 01 narn 2013 Thanh ph6 H6 Chi Minh, CHXHCN Vi~t Nam d~n 30 thang 06 nam 2013 PHULUC - (Dinh kern Thuyet minh Bao cao tai chinh Hop nhM Quy nam 2013) II NGHI~P VT) vA so DU cnu YEU VOl cAc BEN LIEN QUAN Trong ky, Cong ty da c6 cac giao dich chu y~u sau voi cac ben lien quan: 11112013 ro 11112012 d~n 30106/2013 VND d~n 31112/2012 VND ro Cho thue tau Cong ty C6 ph§n Kinh doanh Khi h6a long Mi€n B~c Cong ty Kinh doanh San pham - Chi nhanh T6ng Cong ty Khi Vi~t Nam - Cong ty C6 phfut Cong ty TNHH MTV LQchoa d~u Binh San 67.638.605.700 92.243.152.123 156.399.251.977 309.008.774.544 Ban nhien li~u Cong ty Kinh doanh San pham - Chi nhanh Tong Cong ty Khi Vi~t Nam - Cong ty C6 phfut 4.730.657.915 9.350.426.531 2.259.106.788 Thue tau Cong ty Kinh doanh San pham - Chi nhanh Tong Cong ty Khi Vist Nam - Cong ty C6 phan Mua hoa long Cong ty C6 ph~n kinh doanh hoa long Mi€n Nam Cong ty C6 ph~n kinh doanh h6a long Mi€n B~c 3.697.705.326 78.085.213.423 126.579.253.432 Mua djch V\l dl;liIy tau va mua nhien li~u Congty C6 phan V~ tai D~u Hit N¢i Cong ty C6 phan V~ tai D~u Vilng Tau Cong ty C6 phan V~ tai Dau Quang Ngai 21.240.126.369 957.236.979 1.023.798.784 Thue xe va mua nhien li~u Cong ty C6 ph§n V~ tai D~u Dong Duong Cong ty C6 ph~n V~ tai D~u Ciru Long 4.176.065.608 236.183.428 5.355.376.446 2.583.941.003 4.329.677.119 1.177.000 243.200.000 )"J( Mua dich vu bao hi~m Cong tY Bao' hiem D~u Phia Nam Cong ty Bao hiem D~u Vilng Tau Cong ty Bao hiern D~u TP.HCM "" 2.914.368.057 252.600.301 527.765.540 5.088.776.629 289.821.620 IY ·.AN :1 p~ ::C Mua djch v\l giam djnh va v~t tu an toan T6ng Con&ty ng chinh cua Cong ty la cung dp dich V\1 v~ tai h6a long va kinh doanh hang h6a (xang, d~u va h6a long) Dich V\1 v~ tai chu y~u diroc thirc hien ill khu VlJC Nha may 19C d~u Dung Quat d~n cac tinh Ian c~' Hoat d(>ng kinh doanh hang h6a chu y~u duoc thuc hien Ha N(>i va met s6 tinh phia Nam Ban Giarn d6c Cong ty danh gia rang rui ro va IQ'iich kinh t~ cua cac hoat d(>ng khong c6 SlJ khac biet dang k~ cac khu V1JC n(>i dia Vi th~, SIJ phu hQ'P voi nhirng quy dinh cua Chuan muc K~ toan Viet Nam s6 28 "Bao cao b(> phan", thee danh gia cua Ban Giam d6c Cong ty, bao cao tai chinh khong trinh bay thong tin b(>phan thee khu V1JC dia IY a cc Nguy~n Th~ Dan K~toan truong = 39C ~G PI- \\ SP QUi - TP,I , - TONG CONG TY CO PHA:N V AN TATDAu KHI CONG -TY CO PHAN V ~N T11 S.AN·PHAM KHI ouoc TE T~ng 9, Toa nha Green Power 35 Ton Due Thiing, P B~n Nghe, Q 1, Tp HeM Dien thoai: (084) - 22205388/22205389 '"Fax:-W 84) -'22J05366/22205367 Email: postmaster@gasshipping.eom.vn··Websi~:vv.W\V?gdsshipping.eom.vn CHiSQT XLC~JN'H{Hqp~HAT) Quy2 sa hCPu T&ng no yay / Van ehu Vay no ngan han & Vay no dai han / Tal san hCPuhlnh Tai san hou hlnh EBITDA / NO' dai han d~n han tra va Chi phi tal chinh T&ng no yay / EBITDA T&ng no yay / Van chu 0.19 0.36 352,029,655,163 1.37 2.16 sa hCPu 1I sa 350,233,855,670 Vay no ngan han & dai han / Tal san hCPuhlnh 0.361 Vay no ngan han & Vay no dai han Tai san hCPuhlnh =0 : : : J9 65,382,600,000 T&ng yay no ngan han + Vay no dal han T&ng Van ehu hCPu nam 20'13 65,382,600,000 182,257,388,665 352,029,655,163 Tai san hCPuhlnh sa Van ehu hCPu TSC£) vo hlnh 350,233,855,670 21,056,756 Dl,l' phonq phal thu dai han kh6 dol Dl,l' phOng phai thu ngan han kh6 doi Thu~ thu nhap hoan lC?iphai tra 1,774,742,737 LO'ith~ thU'O'ng rnai 1.371 EBITDA / NO' dai han d~n han tra va Chi phi tai chlnh EBITDA 18,612,092,488 LO'i nhuan tli heat dong kinh doanh Chi phi tai chlnh KhC§uhao 1,094,436,787 10,551,003,624 30,257,532,899 NO' dai han d~n han tra va Chi phi tai chlnh Cac khoan no dal han hoan tra vong narn toi Chi pbl tai chlnh 20,967,600,000 1,094,436,787 ~ ,.0 < TY' 22,062,036,787 AN :-1PHi 2.161 T&ng no yay / EBITDA T&ng no yay 65,382,600,000 30,257,532,899 EBITDA ic 11 '~ KE loAN lRU'GNG ~ - Cong ty CP V~n Tai San Phim Khi Quae T~ BAo cAo TINH HINH THl/C HI~N NGHIA vu Val NHA NUaC (HQP NHA.T) Quy II Dam 2013 Stt \ Chi tieu ,\, , I··~' ) III )' A B ThuS GTGT d§u hang ban n(>idja ThuS GTGT hang nhap kh§u sa eon phal nQp sa phat sinh kY d~u ky sa phai nQp sa da nQp (1) (2) (3) 1,548,859,522 3,676,320,352 3,531,066,189 216,666,863 216,666,863 ThuS tieu thu d~c bi~t ThuS xu§t, nMp kh§u ThuS thu nhap doanh nghiep - TNDN cua hoat dong SXKD - TNDN cua nha th~u mroc ngoai ThuS thu nMp ca nhan ThuS tai nguyen ThuS nha d:h, ti~n thue d§t Cac loai thue khac Luy k~ tir d~u nam 2013 sa eon phai nQp sa phai nQp sa da n~p euaikY (5) (6)=(1)+(2)-(3) (4) 5,700,054~,456 7,128,747,505 1,694,113,685 567,494~,511 365,343,813 5,170,170,948 5,170,170,948 31,709,801 4,713,225,747 4,713,225,747 31,709,801 4,767,245,001 4,767,245,001 112,665,413 9,053,046,809 9,053,046,809 244,964,189 8,611,977,673 8,611,91"/,673 5,116,151,694 5,116,151,694 283,231,161 843,542,450 741,705,767 1,462,164,980 1,737,866,239 385,067,844 6,000,000 6,0001,000 - 10 Phi, I~ phi va cac khoan phai nop khac 7,002,261,631 TAng eQng 18,215,813,095 16,956,201,643 f 7,195,333,223 ~ ~ NGUYEN THE DAN 9,288,393,621 87,844,575 K~ Tmin 'I'rufmg NglfOl I~p 9,481,465,213 87,844,575 c NGUYEN THE DAN i