Báo cáo tài chính hợp nhất năm 2016

T6NG CONG TV DUNG DICH KHOAN VAHOA PHAM Dlu KHi - CTCPlang 6-7 toa nha Vi~n Dau khi, 167 Trung Kinh, Cau Giay Ha Noi CHXHCNViet Nam MVC LVC NOlpUNG sAo cAo CLlASAN GIAM DOC sAo cAo KIEM

TqNG C~.NGIV DU~G DJCH KHOAN vA

HOA PHAM DAU KHI - CTCP

(Thanh I~p tet nude CQng hOaXa hQi ChU nghia Vi~t Nam)

Cho narn Ui chlnh ket thuc

ngay 31 thang 12 narn 2016

T6NG CONG TV DUNG DICH KHOAN VAHOA PHAM Dlu KHi - CTCP

lang 6-7 toa nha Vi~n Dau khi, 167 Trung Kinh, Cau Giay

Ha Noi CHXHCNViet Nam

MVC LVC

NOlpUNG

sAo cAo CLlASAN GIAM DOC

sAo cAo KIEM ToAN DOC l).p

sANG cAN DOl KEToAN HOP NHAT

sAo cAo KEf QuA HO~T DONG KINH DOANHHOP NHAT

sAo cAo LVU CHUYENnEN T~ HOPNHAT

THUYEf MINH sAo cAo TAl CHiNH HOPNHAT

TONG Cc)NG TV DUNG DICH KHOAN VA HOA PHAM DAU KHi - CTCP

lang 6-7 toa nha Vi~n Dau khi, 167 Trung Kfnh, Cau Giay

Ha Noi CHXHCNViet Nam

Ban Giam !foc Tong Cong ty Dung dlch Khoan va Hoa pham Dau khi - CTCP(gQi t~t la "Tong Congty,,) !f~ trlnh bao cao nay cLIng voi bao cao tai chfnh hc;1Pnhat cua Tong Cong ty cho nam tai chfnhket thuc ngay 31 thang 12 nam 2016

HOI DONG QUAN TRJ VA BAN GIAM DOC

Cac thanh vien cua HQi !fang Quiln trj va Ban Giam !foc Tong Cong ty !fa !fieu hanh Tong Cong tytrong nam va den ngay I~pbao cao nay gam:

HOi dOng ouan trj

Ong Nguy~n NgQcKhanh

Ong Ton Anh Thi

Ong Da Xuan Vinh

Ong Ha Duy Tan

Ong Nguy~n NgQcQuynh

Ban Gilm dOc

Ong Ton Anh Thi

Ong Le Hal Phong

Ong Ph~m Xuan Toan

Ong LliU Quoc Phlldng

Ban Giam !foc Tong Cong ty co trach nhi~m I~p bao cao tai chinh hc;1Pnhat phan anh mQt cach trungthl/c va hc;1PIy tinh hinh tai chfnh hc;1Pnhat cua Tong Cong ty t~i ngay 31 thang 12 nam 2016 cungnhll ket qua ho~t !fQng kinh doanh hc;1pnhat va tinh hinh IliU chuyen tien t~ hc;1Pnhat cho nam taichfnh ket thuc cLIng ngay, phLl hc;1Pvoi chuan ml/c ke toan, che !fQ ke toan doanh nghi~p Vi~t Nam

va cac quy !finh phap Iy co lien quan !fen vi~c I~p va trinh bay bao cao tai chfnh Trong vi~c I~p baocao tai chfnh hc;1Pnhat nay, Ban Giam !foc !fllc;1Cyeu cau phai:

• Ll/a chQncac chfnh sach ke toan thich hc;1Pva ap dl,mg cac chfnh sach !fo mQt cach nhat quan;

• Dlia ra cac xet !foan va lIoc tfnh mQt cach hc;1pIy va th~n trQng;

• Neu ro cac nguyen t~c ke toan thich h<;1pco !fllc;1Ctuan thu hay khong, co nhiIng ap dl,mg sai I~chtrQng yeu can !fllc;1coong bo va giai thich trong bao cao tai chfnh hc;1Pnhat hay khong;

• ~p bao cao tai chfnh hc;1pnhat tren cdso ho~t !fQng lien tl,lCtru tnJang hc;1Pkhong the cho rangTong Cong ty se tiep tl,lCho~t !fQng kinh doanh; va

• Thiet ke va thl/c hi~n h~ thong kiem soat nQi bQ mQt cach hU'u hi~u cho ml,lc dich I~p va trinhbay bao cao tai chinh hc;1Pnhat hc;1PIy nham h~n che rui ro va gian I~n

1

TONG CONG TV DUNG DICH KHOAN VA HOA PHAM Dlu KHf - CTCP

lang 6-7tea nha Vi~n Dau khi, 167 Trung Kinh, Cau

Ha Nei CHXHCNVh~tNam

Ban Giam c10cTong Cengty chiu trach nhi~m c1ambao rang so ke toan c1u'~cghi chap mQt each phuhcp c1ephan anh mQt each hop 1'1tlnh hlnh tai chinh h~p nhat cua Tong Cengty (1bat kY thai c1iemnao va c1ambao rang bao cao tai chinh h~p nhat tuan thu chuan mire ke toan, che c1Qke toan doanhnghi~p Vi~t Nam va cac quy c1jnhphap 1'1c6 lien quan c1envi~c I~p va trlnh bay bao cao tai chinh.Ban Giam c10ccling chlu trach nhi~m c1ambao an toan cho tai san cua Tong Cengty va trurc hi~ncac bi~n phap thich h~p c1engan ch~n va phat hi~n cac hanh vi gian I~n va sai phi;Jmkhac

Ha NQi, ngiw 10tMng 3nam 2017

2

34 Lang Ha, P Lang Ha,

Q Dong ea Hi! NQi, Vi~t Nam Di~n thoai: +844 6288 3568 Fax:+844 6288 5678 www.deloitte.eom/vn

56: ~ /VN1A-HN-8C

Kinh qUi: cac Co dong

H9i dong Quim tr] va Ban Giam doc Tong Cong ty Dung dlch Khoan va Hoa pham Dau khi - CTCP

Chung tei da kit~mtoan bao cao tal chfnh hcp nhat kern theo cua Tong Ceng ty Dung djch Khoan vaHoa pham Dau khl - CTCP(qoi tat 121 "Tong Ceng ty"), du'<;1cI~p ngay 10 thang 3 nam 2017, tlt trang

05 den trang 39 bao gem Bang din doi ke toan hop nhat t<;lingay 31 thanq 12 narn 2016, Baocao

ket qua hoat dQng kinh doanh hop nhat, Bao cao lu'u chuyen tien t~ hop nhat cho narn tai chfnh ketthuc cung ngay va Ban thuyet minh bao cao tai chinh hop nhat

Tr;ich nhi~m eua Ban Giam (f{fe

Ban Glarn doc Tong Ceng ty chiu trach nhi~m ve vi~c I~p va trlnh bay trung tht,(c va h<;1pIy bao caotai chfnh h<;1pnhat cua Tong Ceng ty theo chuan ml,l'c ke toan, che dQ ke toan doanh nghi~p Vi~tNam va cac quy d!nh phap Iy c6 lien quan den vi~c I~p va trlnh bay bao cao tai chfnh va chiu trachnhi~m ve kiem soat nQi bQ ma Ban Giam doc xac d!nh 121 can thiet de dam bao cho vi~c I~p va trlnhbay bao cao tai chfnh h<;1pnhat kheng c6 sai sot trQng yeu do gian I~n ho~c nham I§n

Traeh nhi~m eua Kiem toan vien

Trach nhi~m cua chung tei 121 du'a ra y kien ve bao cao tai chfnh h<;1pnhat dl,l'atren ket qua cua cUQckiem toano Chung tei da tien hanh kiem toan theo cac chuan ml,l'c kiem toan Vi~t Nam Cac chuanml,l'c nay yeu cau chung tei tuan thu chuan ml,l'cva cac quy dinh ve d<;loduc nghe nghi~p, I~p kehO<;lchva tht,(c hi~n cUQckiem toan de d<;ltdu'<;1csl,l'dam bao h<;1pIy ve vi~c li~u bao cao tai chfnh h<;1pnhat cua Tong Ceng ty c6 con sai sot trQng yeu hay kheng

Cong vi~c kiem toan bao gem tht,(c hi~n cac thu tl,lCnham thu th~p cac bang chung kiem toan ve cac

so li~u va thuyet minh tren bao cao tai chfnh h<;1pnhat Cac thu tl,lC kiem toan du'<;1cIl,I'achQn dt,(atren xet doan cua Kiem toan vien, bao gem danh gia rui ro c6 sai s6t trQng yeu trong bao cao taichfnh h<;1pnhat do gian I~n ho~c nham I§n Khi thl,l'ehi~n danh gia cac rui ro nay, Kiem toan vien daxem xet kiem soat nQibi) cua Tong Ceng ty lien quan den vi~c I~p va trlnh bay bao cao tai chfnh h<;1pnhat trung thl,l'c, h<;1pIy nham thiet ke cac thu tl,lCkiem toan phu h<;1pvoi tlnh hlnh tht,(cte, tuy nhienkheng nham ml,lCdfch du'a ra y kien ve hi~u qua cua kiem soat ni)i bi) cua Tong Ceng tV Ceng vi~ckiem toan cOng bao gem danh gia tfnh thfch hc;1Pcua cac chfnh sach ke toan du'c;1Cap dl,lng va tfnhh<;1p1'1cua cac u'oc tfnh ke toan cua Ban Giam doc cOng nhu' danh gia vi~c trlnh bay tong the baocao tai chfnh hc;1Pnhat

Chung tei tin tu'ong rang cac bang chung kiem toan ma chung tei da thu th~p du'<;1C121 day du vathfch hc;1Plam cd so cho y kien kiem toan eua chung tei

Ten Deloitte du'qcdung de chi m,;,tho~c nhieu th~mhvien cua Deloitte ToucheTohmatsu Limited, m,;,tcong ty TNHHco tn,Jsa ti;li Anh,

va mi;lng Iu'oicac hang th~mhvien - melithanh vien la m,;,tto chLtcd,;,cI~p ve m~t phap IY Deloitte Touche Tohmatsu Limited (hay "Deloitte Toim cau") khong cung cap dich VI,J che cae khach hang Vui long xem tili website www.deloitte.com/abeut

de biet them thong tin chi tiet ve co cau phap Iy cua Deloitte Touc~eTohmatsu Limited va cac hang thilnh vien.

- -

Theo'Ikien cua chung tOi, bao cao tai chinh hQp nhat da phan anh trung thuc va h ply, tren cac

khia canh trcnq yeu, tlnh hlnh tai chinh cue Tong Cong ty tal ngay 31 thang 12 narn 016, cCingnhu'

ket qua heat dqng kinh doanh va tlnh hlnh luu chuven tien t~ cho narn tai chinh ket t uc cung ngay,

phu hop voi chuan rrurc ke toan, che dq ke toan doanh nghi~p Vi~t Nam va cac quy djnh phap 1'1co

lien quan den viec I~p va trlnh bay bao cao tai chinh

Bui Thj Thu Hu'dng Kiem toan vien

Giay chung nh~n dang ky hanh nghekiem toan 55 1688-2013-001-1

Ph6 Tong Giam doc

Giay chung nh~n dang ky hanh nghe

kiem toan 550042-2013-001-1

Thay m~t vatli1i difjn cho

CONG TV TNHH DELOITTE VI~T NAM

TONG CONG TV DUNG DICH KHOAN VA HOA PHAM DAU KHI - CTCP MAu soB 01-DN/HNlang 6-7, tea nha Vi~n Dau khi, 167 Trung Kinh, Ban hanh theo Thong tu' so 202/2014/TT-BTCCau Giay, Ha Noi, CHXHCN Viet Nam ngay 22 thang 12 nam 2014 cua seTai ehinh

BANG CAN f)01 KETOAN HQ'P NHAT

T~i ngay 31 tMng 12 nam 2016

£Janvi: VND

SOeuOi nam SO'diu nam

a so mm h

I Tien va cae khoan tll'dng du'dng tien 110 5 203.305.170.183 311.385.554.635

2 cae khoim tlldng "liang tien 112 136.586.111.111 220.599.551.666

1 f>autlfnam giu "en ngay dao han 123 11.500.000.000 2.302.069.649

III Cae khoan phai thu ng'n han 130 964.992.438.750 633.489.728.015

1 Phaithu ngan han cua khach hang 131 6 961.023.168.674 536.831.125.045

2 Tra trlfae eho ngllOi ban ngan han 132 38.760.794.456 94.223.175.099

4 DI,Iphong phai thu ngan h~n kh6 CJoi 137 8 (46.120.524.330) (20.875.706.578)

2 DI,Iphonggiam gia himg ton kho 149 (36.224.713.529) (33.573.469.539)

2 Thue gia t~ gia tang CJIIc;1ekhau trtt 152 17.499.822.292 19.717.004.415

3 Thue va cac khoan khaephili thu Nha nlloe 153 11 857.494.831 22.049.294.374

1 rai san co CJinhhO'uhinh 221 10 274.701.624.433 215.919.240.907

1 f>autlfvao eongty lien doanh 252 12 7.780.107.520 11.656.877.590

2 rai san thue thu nh~p hoan I~i 262 11.384.971.520 10.553.859.211

TONGCQNGTAl SAN(270 = 100+200) 270 1.988.638.968.473 1.992.293.596.459

Cck thuyet minh kem thea fa mgt bg ph~n hr;lp tMnh cua baa caa tai chfnh hr;lpnhat nay

5

TONG CONG TY DUNG DICH KHOAN VAHOA PHAMDlu KHi - CTCP MAu 56 B 01-DN/HN

rang 6-7, tea nha Vi~n Daukhi, 167 Trung Kinh, Banhanhthea Thongtu'55 202/2014/TT-BTC

CauGiay, Ha NOi,CHXHCNViet Nam ngay22 thang 12 nam 2014 ella BoTai chinh

BANG CAN tlOI KE TOAN HQ'P NHAT (Tiep theo)

T9i ngay 31tMng 12nam 2016

1 Phai tra ngLfO'iban ngan han 311 13 311.975.755.896 239.458.072.558

2 NgLfO'imua tra tien trLfae ngan han 312 29.489.264.187 71.648.736.861

3 Thue va cac khoan phal nQp Nha nLfae 313 11 9.513.534.268 5.721.449.956

6 Doanh thu ehLfathl,l'ehi~n ngan han 318 885.813.140 1.025.678.373

8 Vay va n(1thue tai ehinh ngan han 320 15 505.445.181.201 330.134.443.475

9 Dl,I'phong phai tra ngan han 321 5.991.494.012 1.208.167.279

10 Quy khen thLfang, phuc l(1i 322 19.362.063.411 18.302.846.701

1 Vay va n(1thue tai ehinh dai han 338 16 8.986.094.201 41.539.900.982 0:~

3 Quy phat trh~n khoa hoc va eong ngh~ 343 15.225.487.555 15.630.797.425 TY

~H

~

- Cophieu phOthOnge6 quyen bieu quyet 411a 500.000.000.000 500.000.000.000

3 Chenh I~chtY gia hoi c10ai 417 17 2.735.445.631 2.648.777.396

4 Quy c1autLf phat trien 418 17 101.000.199.194 103.558.957.528

5 L(1inhu~n sau thue chLfaphan phoi 421 17 217.240.717.903 357.850.340.189

- Lqi nhu~nsau thue chtJa pMn phOiluy ke 421a 267.603.105.847 252.308.190.459

den euoinam tn/oe

- Lqi nhu~nsau thue chtJa pMn phOinam nay 421b (50.362.387.944) 105.542.149.730

6 L(1iich co c10ngkhong kiem soat 429 186.300.979.501 214.380.139.252

T6NG CONG TV DUNG DICH KHOAN VA HOA PHAM Dlu KHi - CTCP Mlu soB 02-DN/HN

lang 6-7, toa nha Vi~n Dau khi, 167 Trung Kinh, Ban hanh thea Thong tlf so 202/2014{TT-BTC

Cau Giay, Ha NOi, CHXHCN Viet Nam ngay 22 thiing 12 nam 2014 cue eeTal ehinh

BAO cAo KETQUAHO~T aQNG KINH DOANH HQ'P NHAT

Cha nam tai ehinh ket thue ngay 31tMng 12nam 2016

fJdn vi: VND

Nam nay Namtru'&

6 Doanhthu heatdQngtai chinh 21 22 15.039.771.278 19.871.232.766

8 Phan(L~)trong Congty liendoanh,lien ket 24 (3.963.438.305) (1.693.276.604 )

10 Chiphi quanIy doanhnghi~p 26 24 172.074.563.978 204.047.905.701

11 (1J)/I9I nhu,n thuin til h~t dqng kinh doanh 30 (23.472.084.389) 211.774.724.056 ~

15.T6ng(16)/191nhu,n keman tru'&thue 50 (18.270.534.140) 252.444.473.848

(50=30+40)

16 Chiphi thue thu nh~pdoanhnghi~phi~nhanh 51 15.999.756.907 43.880.578.810

17 {Thu nh~p)/Chiphi thuethu nMp doanhnghi~phoanI~i 52 (831.112.309) 9.220.654.192

18.(L&)/Lqi nhu,n sau thue thu nh,p doanh nghi~p 60 (33.439.178.738) 199.343.240.846

(60=50-51-52)

18.1 (L&)/LqinhuQnsauthu€cuaCang tym~ 61 (50.362.387.944) 105.542.149.730

18.2 LqinhuQnsauthu€cua CodangkhOngkiemsoat 62 16.923.209.206 93.801.091.116

TONG CONG TV OUNG OJCH KHOAN VA HOA PHAM olu KHI - CTCP MAu so B 03-0N/HN

lang 6-7, toa nha Vi~n Dau khi, 167 Trung Kinh, Ban hanh theo Thong tu' 55 202/2014/TT-BTC

Cau Giay, Ha NOi,CHXHCNVh~tNam ngay 22 thang 12 nam 2014 ciJaBo Tai ehinh

BAO cAo LlJ'U CHUYEN TIEN Te HQ'P NHAT

Cho nam tai ehinh k€t truscngay 31 thang 12 nam 2016

oan vi: VND

I Lu'U CHUYEN niN TU HO~T f)QNG KINH DOANH

2 Bieu chinh eho caekhoan:

Lachenh I~ehtYgia h5i doai do danh gia I~i cac khoan 04 1.369.975.077 1.021.466.007

muc tien t~ e6 goe nqoal t~

3 LtI; nhu;n tit hOft 46ng k;nh doanh tru'ac thay 40; 08 63.868.792.179 312.660.384.731

von/u'u46ng

.~

~

Tang, giamcackhoan phaitra (Khong ke liii vay phai tra, 11 (111.715.778.935) (356.937.104.282)

thue thu nh~p doanh nghi~p phai nQp)

Thue thu nh~p doanh nghi~pdii nQp 15 (7.373.740.890) (80.395.144.606)

lien thu khac tlt he~t dQngkinh doanh 16 1.157.705.000 1.928.000.000

lien chi khae eho ho~t dQngkinh doanh 17 (28.480.655.037) (36.501.932.677)

Lu'uehuyen tien thuin tit hOft 46ng k;nh doanh 20 (178.571.558.098) 51.955.777.319

II Lu'U CHUYEN nEN TU HO~T aQNG f)AU Ttf

1 lien chi mua sam, xay dl/ng tai san c5 dinh va cae 21 (13.079.110.021) (33.871.305.807)

tai san dai h~n khae

2 lien thu thanh Iy, nhllqng ban TSCf) va cae tai san 22 801.809.093 159.272.729

dai h~n khae

3 lien chi che vay, mua cong Cl,lnqeua ddn vi khae 23 (11.500.000.000) (5.013.517.649)

4 lien thu hoi eho vay, ban I~i cong el,lnq eua ddn vi khac 24 2.302.069.649 2.711.448.000

5 lien thu hoi dau til von vae ddn vi khae 26 15.083.000.000 1.344.501.548

6 Thu liii tien glr1,co ntc va Iqi nhu~n dllqc ehia 27 11.792.923.657 13.298.880.847

Lu'uchuyen Den thuin tit hOft 46ngtliu til 30 5.400.692.378 (21.370.720.332)

cae thuy€t minh kem thea fa m9t b9 ph~n hr;fpthanh eLlabao eaa tai ehfnh hr;fpnhat nay

8

TONG CCNG TV DUNG DJCH KHOAN VA HOA PHAM DAU KHi - CTCP MAusoB 03-DN/HN

lang 6-7, tea nhaVi~nDau khi, 167Trung Kinh, Banhanhthea Thongtu' so 202/2014{TT-BTC

CauGiay, Ha Noi,CHXHCNViet Nam ngay22 thang 12 nam 2014 ella BoTai ehfnh

BAOcAo uru CHUYENTIEN T~ HQ'PNHAT(Tiep theo)

Cha nam tai chfnh k€t thuc ngay 31 tMng 12 nam 2016

CHi TIEU

III LU'UCHUYEN TIEN TitHO~T DONG TAx CHiNH

1 lien thu titdiyay

2 lien tra nelg5c yay

3 Cotuc,lelinhu~n diitra cho chusahii'u

LrIu chuyenDen thuan tit hOilt t19n9raichinh

LU'uchuyfn tien thuln trong nlm (50=20+30+40)

Tienva tU'dng dU'dngtien diu nlm

Tienva tU'dng dU'dngtie cuOi nlm (70=50+60)

TONG CONG TV DUNG DICH KHOAN VA HOA PHAM Diu KHi - CTCP MAu so B 09-DN/HN

lang 6-7, toa nha Vi~n Dau khi, 167 Trung Kinh, Ban hanh theo Thong tu' so 202/20 14m-BTCCau Giay, Ha NOi,CHXHCNViet Nam ngay 22 thang 12 nam 2014 ella Bo Tai chinh

THUYET MINH BAO CAO TAl CHiNH HQ'P NHAT

cac thuyet minh nay fa m9t b9 ph~n h(jp tMnh va can dt.l(jc d9Coong thoi vai baacad tai chfnh h(jp

Hinh thU-c sa hU'uvon

1 THONG TIN KHAI QUAT

Tong Cong ty Dungdich Khoan va Hoa pham Dau khi - CTCP(99i tat la "Tong Cong ty1 tienthan la Cong ty Co phan Dung dtch Khoan va Hoa pham Dau khi, du'Qcthanh I~p va heatdQng theo Quyet dinh so 1544/Qf>-TCCBngay 28 thang 4 nam 2005 cua BQtru'ong BQCongnghi~p (nay la BQCong thu'dng) tren co so co phan hoa Cong ty Dung dlch khoan va Hoapham Dau khi, la doanh nghi~p Nha nu'oc,don vi thanh vien hach toan dQc I~p thuQc T~pdoan Dau khi Vi~t Nam Giay Chung nh~n dang kY kinh doanh Cong ty co phan so

0103009579 ngay 18 thang 10 nam 2005 do So Ke h09ch va f)au tu'thanh pho Ha NQicap

Cong ty mE;!clla Tong Cong ty la Hp doan Dau khi Vi~t Nam

Co phieu cua Tong Cong ty dang du'Qcniem yet va giao dich t9i So giao dich Chung khoan

Ha NQi(HNX) vOi rna chUng khoan la PVC

Tong Cong ty da du'QcSo Ke h09ch va f)'au tu' thanh pho Ha NQi cap f)ang ky thay doi Ianthu 18 ngay 27 thang 01 nam 2015 doi voi Giay chUng nh~n dang kY kinh doanh cong ty cophan so 0103009579 ngay 18 thang 10 nam 2005 voi von dieu I~ la 500.000.000.000 VND,tu'dng du'dng 50.000.000 co phan

Nganh nghe kinh doanh va ho,t cJqng chinh

• Nghien cUu chuyen giao cong ngh~, cung cap dichVI,I dung dich khoan, dich VI,I hoanthi~n va sU'achila gieng khoan dau khi, xU'1'1vung c~n day gieng, tang cu'ang thu hoidau va cac dichVI,Iky thu~t dau khi khac;

• San xuat dung dich khoan va hoa pham dau khi, xi mang gieng khoan va cac chat dungcho khoan tham do, khai thac dau khi, cong nghi~p giay, cong nghi~p luy~n can thep;

• Thu g~m, xU'Iv, tai che cac I09i phe li~u va chat thai nganh dau khi;

• XU'IV moi tru'ang va chuyen giao cong ngh~ xU'Iv mOitru'ang;

• Kinh doanh cac h6a chat (trlt I09i Nha nu'ac cam), h6a pham, nguyen v~t li~u va cacthiet bi phl,!cVI,Itim kiem, tham do, khai thac, v~n chuyen, ton chua, che bien dau khi

va cac nganh kinh te;

• Xuat nh~p khau h6a chat (trlt I09i Nha nu'oc cam), h6a pham, thiet bi, nguyen Ii~u, v~ttu' phl,lc vl,I cho nganh cong nghi~p dau khi, phl,lc vI,! xU' Iv, chong0 nhi~m moi tru'ang

va cac nganh cong nghi~p khac;

• Kinh doanh v~t Ii~u phl,lcVI,Icac nganh cong nghi~p;

• Kinh doanh khi dot va cac san phamtUkhi dot, nhien li~u sinh h9C;

• Kinh doanh chat dec d9ng nguyen sinh; Ban buon td, xd, sQid~t; Ban buon nguyen li~u

bong xd, thuoc nhuQm, nguyen Ii~u phl,l, bao bi cho nganh d~t may;

• Kinh doanh phl,l gia cho dung dich khoan;

• Khai thac bentonite, cat cong nghi~p, dolomite, cao lanh, v.v

Chu IcY san xui't, kinh doanh thong thU'ang

ChukY san xuat, kinh doanh thong thu'ang clla Tong Cong ty du'Qcthl/c hi~n trong thai giankhong qua 12 thang

10

I

TONG CCNG TY DUNG DICH KHOAN VA HOA PHAM Diu KHI - CTCP THUYET MINH BAO CAO TAl CHINH HQ'P NHAT (Tiep theo) MAu SOB 09-DN/HN

Ciu truc doanh nghi,p

Thong tin chi tiet ve cac cong ty con/cong ty lien doanh va chi nhanh cua Tong Cong ty talngay 31 thang 12 nam 2016 nhu' sau:

Cong ty lien doanh

Congty

TNHHUendoanhDMC-VTS

Lao 38,61 38,61 Khaithac, che bien

va kinh doanhBarite

Ten chi nhanh

Chi nhanh Tong Cong ty Dung dlch khoan va Hoa pham Dau khitai Ha Noi

Chi nhanh Tong Cong ty Dung dich khoan va Hoa pham Dau khit~i Thanh ph5HoChi Minh

Chi nhanh Trung Tam Nghien cUu ling dl,lng va Dich vI,!Ky thu~tChi nhanh Tong Cong ty DMC - Cong ty Dung dich Khoan va DichvI,! Gieng khoan (i)

Ho\'t c!9n9 chinh

Sim xuat va kinhdaanhdungdichkhaanva hoa pham

dau khi

Kinhdoanhdungdlch khoanva cungcap dichvu khoan

MOl quan h'

Don vi phu thu9c

Don vi phI,!thu9c

Don vi phI,!thu9cDon vi phI,!thu9C

(i) Chi nhanh Tong Cong ty DMC - Cong ty Dung dich Khaan va Dich vI,! Gieng khoan c1u'Qchinh thanh tren cd sa giai the Cong ty TNHH MTV Dung dich Khaan va Dich VI,!Giengkhoan theo Quyet c1inh55 2588/Qf>-DMC ngay 28 thang 12 nam 2015 Tii1ingay 01thang 01 nam 2016, Tong Cong ty c1anMn b21ngiao nguyen trii1ngthea 55 li~u tren baocao tai chinh clla cong ty con tii1i thai c1iemgiai the, c10ngthai nh~n ke thua taan b9quyen IQiva nghia VI,!co lien quan c1encong ty can nay

Thuyet minh vi khil nAng so sanh thong tin trin bao cao tii chinh hqp nhit

55 li~u so sanh la 55 li~u clla baa caa tai chinh hc;1Pnhat c1ac1u'c;1ckiem toan cha nam taichinh ket thuc ngay 31 thang 12 nam 2015

2. ca sa ~P BAO cAO TAl CHINH HQ'P NHAT VA NAM TAl CHINH

Cd sa lip bao cao tai chinh hqp nhit

Baa cao tai chinh hQp nhat kern thea c1u'Qctrinh bay bang Dong Vi~t Nam (VND), theanguyen tac gia g5c va phu hQp vai cac Chuan ml/c ke toan, che c1Qke taan doanh nghi~pVi~t Nam va cac quy c1inhphap Iy co lien quan c1envi~c I~p va trinh bay baa caa tai chinh

Baa caa tai chinh hQpnhat kern theo khong nham phan anh tinh hinh tai chinh hQpnhat, ketqua hOii1tc1Qngkinh doanh hQp nhat va tinh hinh 1u'U chuyen tien t~ hQp nhat theo cacnguyen tac va thong I~ ke toan c1u'Qcchap nh~n chung tii1icac nu'ac khac ngaai Vi~t Nam

11

TONG CONG TY DUNG DICH KHOAN VA H6A PHAM Dlu KHi - CTCP

THUYET MINH BAo cAo TAl CHiNH HQ'P NHAT (Tiep thea) MAu 56 B 09-DN/HN

Nim tali chinh

Nam tai ehinh cua Tong Cong ty b~t tTau tu ngay 01 thang 01 va ket thuc va ngay 31 thang 12.

3 Ap DVNG HU'ONGDAN KE ToAN MOO

Ngay 21 thang 3narn2016, BQ rai ehinh tTa ban hanhThong nr 55 53j2016{IT-BTC rThong tu' 531 sua tToi, bo sung mQt 55 tTi'eucuaThong tu' 55 200j2014/TT-BTC ngay 22 thang 12

narn2014 cua BQ Tal ehinh hu'ang d~n ehe tTQ ke toan eho doanh nghi~p Thong tir 53 co hi~u h!e eho narn tai ehinh bat tTau vao ho~e sau ngay 01 thang 01 nam 2016 Ban Giam tT5e tTa ap dl,lng Thong tu' 53 trong vi~e I~p va trlnh bay bao cao tai ehinh hc;1Pnhat eho nam tal ehinh ket thuc ngay 31 thang 12 nam 2016 cua Tong Cong tv.

4 T6M TAT cAc CHiNH sAcH KE ToAN CHUYEU

Sau tTay la cac chlnh sachke toan ehu yeu tTu'c;1e Tong Cong ty va caceong ty con ap dl,lng trong vi~e I~p bao eao tai ehinh hc;1Pnhat:

U'8c tinh ketoan

Vi~e I~p bao eao tai ehinh hc;1pnhat tuan thU ehuan ml/e ke toan, ehe tTQ ke toan doanh nghi~p Vi~t Nam va cae quy t1jnh phap Iy co lien quan tTen vi~e I~p va trlnh bay bao eao tai ehinh yeu eau Ban Giam tT5e phai co nhung u'ae tinh va gia tTinh anh hu'ang tTen 55 li~u bao eao ve eong nc;1,tai sim va vi~e trlnh bay cae khoan eong nc;1va tai san tiem tang t~i ngay I~p bao eao tai ehinh hc;1Pnhat cling nhu' cae 55 li~u bao eao ve doanh thu va chi phi trong su5t nam tai ehinh M~e du cae u'ae tinh ke toan tTu'c;1e I~p bang tat ea 51/ hieu biet cUa Ban Giam tT5e, 55 thl/e te phat sinh co the khae vai eck u'ae tinh, gia tTinh tT~t ra.

Cdsohqp nhit bao cao tai chinh

Bao eao tai ehinh hc;1Pnhat bao gam bao eao tai ehinh eua Tong Cong ty va bao eao tai ehinh eua cae eong ty do Tong Cong ty kiem soat (cae eong ty con) tTu'c;1e I~p eho nam tai ehinh ket thue ngay 31 thang 12 nam 2016 Vi~e kiem so at nay tTiilt tTu'c;1e khi Tong Cong ty co kha nang kiem soat cae ehinh saeh tai ehinh va ho~t tTQng eua cae eong ty nh~n tTau tu' nham thu tTu'c;1e lc;1iieh tu ho~t tTQngeua cae eong ty nay.

Ket qua ho~t tTQngkinh doanh eua cae eong ty con tTu'c;1e mua I~i ho~e ban tTi trong nam tTu'c;1e trinh bay trong bao eao ket qua hOiilt tTQng kinh doanh hc;1Pnhat tu ngay mua ho~e eho tTen ngay ban khoim tTau tu' a eong ty con tTo.

Trong tru'ong hc;1Pcan thiet, bao eao tai ehinh eua cae eong ty con tTu'c;1e tTieu ehinh tTe cae ehinh saeh ke toan tTu'c;1e ap dl,lng t~i Tong Cong ty va cae eongty con la gi5ng nhau.

Tat ea cae nghi~p VI,I va 55 du' ehu yeu giua Tong Cong ty va cae eong ty con tTu'c;1e lo~i trll khi hc;1Pnhat bao eao tai ehinh.

Lc;1iich eua co tTong khong kiem soat bao gam gia tr; cae lc;1iich eua co tTong khong kiem soat t~i ngay hc;1Pnhat kinh doanh ban tTau va phan lc;1iich eua co tTong khong kiem soat trong sl/ bien tTQngeua tong v5n ehu so hCi'uke tungay hc;1Pnhat kinh doanh Cae khoim I~ phat sinh t~i eong ty con phai tTu'c;1e phan bo tu'dng U'ng vai phan so hU'u eua co tTong khong kiem soat,

ke ea tru'ong hc;1P55 I~ tTo Ion hdn phan so hCi'ueua co tTong khong kiem soat trong tai san thuan eua eong ty con.

12

Gop vO'nlien doanh

Cac khoan gop v5n lien doanh la thoa thu~n tren co so ky ket h<;1pliang rna theo lio TongCong ty va cac ben tham gia thirc hi~n hoat lie;,ngkinh te tren co so dong kiem soat, Cd soliang kiem soat du'<;1Chieu la vi~c liu'a ra cac quyet liinh mang tinh chien 1u'<;1clien quan liencac chinh sach heat lie;,ngva tai chinh cua lidn vi lien doanh phai co 51/dong thu~n cua cacben dong kiemsoat,

Cac thea thuan gop v5n lien doanh lien quan lien vi~c thanh I~p me;,tco so kinh doanh lie;,cI~p trong lio co cac ben tham gia gop v5n lien doanh liu'<;1CgQi la co so kinh doanh dong kiem

soat, Tong Cong ty I~p bao cao ve cac khoan l<;1iIch trong cac co so kinh doanh dong kiemsoat theo phu'dng phap v5n chu so hO'u

Tien va cae khoan tU'dng t'lU'dngtien

Tien va cac khoan tu'dng du'dng tien bao gam tien m~t, cac khoan tien gUi khong ky h~n, cackhoan dau tu' ngan h~n, co kha nang thanh khoan cao, d~ dang chuyen lioi thanh tien va itrui ro lien quan den vi~c bien de;,nggia tri

Hang ton kho

Hang ton kho du'<;1cxac dinh tren cdso gia thap hdn giO'agia g5c va gia tri thuan co the thl/chi~n du'<;1c.Gia g5c hang ton kho bao gam chi phi nguyen v~t li~u trl/c tiep, chi phi lao de;,ngtrl/c tiep va chi phi san xuat chung, neu co, lie co liu'<;1Chang ton kho a liia Iiiem va tr~ngthai hi~n t~i Gia g5c cua hang ton kho liu'<;1Cxac dinh theo phu'dng phap binh quan giaquyen Gia tri thuan co the thl/c hi~n du'<;1cliu'<;1Cxac liinh bang gia ban u'oc tinh trlt cac chiphi u'octinh lie hoan thanh san pham cung chi phi tiep thi, ban hang va phan ph5i phat sinh

• T

DI/ phang giam gia hang ton kho cua Tong Cong ty liu'<;1Ctrich I~p theo cac quy liinh ke toanhi~n hanh Theo do, Tong Cong ty liu'<;1cphep trich I~p dl/ phang giam gia hang ton kho I~ithai, hong, kern pham chat va trong tru'ang h<;1pgia g5c cua hang ton kho cao hdn gia trithuan co the thl/c hi~n liu'<;1ct~i ngay ket thuc nien lie;,ke toano

Tai san eO't'linh hU'uhinh va khau ha~

Tai san cO'liinh hU'uhinh du'<;1Ctrinh bay theo nguyen gia trit gia tri hao man lCiyke

Nguyen gia tai san cO'liinh hU'uhinh bao gam gia mua va toan be;,cac chi phi khac lien quantrl/c tiep lien vi~c liu'a tai san vao tr~ng thai s~n sang slt dl,lng

Nguyen gia tai san cO'dinh hU'uhinh do tl/ lam, tl/ xay dl/ng bao gam chi phi xay dl/ng, chiphi san xuat thl/c te phat sinh ce;,ngchi phi lap d~t va ch~y thu

Tai san cO'liinh hU'uhinh liu'<;1Ckhau hao theo phu'dng phap du'ang thang dl/a tren thai gianhU'udl,lng u'octinh, CI,Ithe nhu' sau:

13

6 - 25

5 - 123-56-8

5 - 10

Tai san cO' 4inh vo hinh va khau hao

Tal san co dinh vo hinh the hi~n quyen slt dl,mg dat, phan rnern chuyen doi ddn vi do Iu'angquoc te va phan mern ke toano Quyen slt dunq dat du'c;1ctrinh bay theo nguyen gia tni gia trihao rnon lay ke Quyen slt dl,mg dat du'c;1ckhau hao theo phu'dng phap du'ang thang dl/a trenthai gian slt dl,mg 10dat Phan rnem chuyen doi ddn vi do Iu'ang quoc te va phan rnem ketoan du'c;1Ckhau hao theo phu'dng phap du'ang thang trong thai gian tu 3 - 5 nam

Chi phi xiy dljng cd ban do dang

cac tai san dang trong qua trinh xay dl/ng phl,!CvI,! ml,!c c1ichsan xuat, cho thue, quan trjho~c cho bat ky ml,!c c1ichnao khac du'c;1cghi nh~n theo gia goc Chi phi nay bao gam cac chiphi can thiet de hinh thanh tai san phu hc;1Pvoi chinh sach ke toan cua Tong Congtv. Vi~ctinh khau hao cua cac tai san nay du'c;1Cap dl,!ng giong nhu' voi cac tai san khac, bat dau tukhi tai sanavao tr~ng thai s~n sang slt dl,!ng

Ghi nhin doanh thu

Doanh thu ban hang du'c;1cghi nh~n khi dang thai thea man tat ca nam (5) dieu ki~n sau:

(a) Tong Congtv da chuyen giao phan Ion rUi ro va lc;1iich gan lien voi quyen sa hO'usanpham ho~c himg hoa cho ngu'ai mua;

(b) Tong Congtv khong con nam gili' quyen quan Iy hang hoa nhu' ngu'ai sa hO'uhang hoaho~c quyen kiem soat hang hoa;

(c) Doanh thu du'c;1Cxac dinh tu'dng doi chac chan;

(d) Tong Congtvse thu du'c;1clc;1iich kinh te tu giao dich ban hang; va(e) xac dinh du'c;1Cchi phi lien quan den giao dich ban hang

(a) Doanh thu du'c;1cxac dinh tu'dng doi chac chan;

(b) Co kha nang thu du'c;1clc;1iich kinh tetltgiao dich cung cap dich vI,!do;

(c) Xac dinh du'c;1cphan cong vi~c da hoan thanh t~i ngay cua bang can doi ke toan; va(d) Xac dinh du'c;1Cchi phi phat sinh cho giao dich va chi phi de hoan thanh giao dich cungcap dich vI,! do

Lai tien glti du'c;1cghi nh~n tren cd sa dan tich, du'c;1Cxac dinh tren so du' cac tai khoan tienglti va lai suat ap dl,!ng

Lai tu cac khoan dau tu' du'c;1cghi nh~n khi Tong Congtvco quyen nh~n khoan lai

14

TONG CONG TV DUNG DICH KHOAN VA HOA PHAM Dlu KHi - CTCP

THUyfr MINH BAO CAO TAl CHiNH HQ'P NHAT (Tiep theo) MAu SOB 09-DN/HN

cac nghi~p vu phat sinh bang ngo~i t~ t1u'c;1Cchuyen doi theo tY gia t~i ngay phat sinh nghi~p

vu, SO'du' cac khoan rnuc hen t~ co g5c ngo~i t~ t~i ngay ket thuc nien t1Qke toan du'c;1c

chuyen t10itheo tYgia tal ngay nay Chenh I~chtYgia phat sinht1u'c;1Chach toan vao Bao cao

ket qua hoat t1Qngkinh doanh

De phuc vu cho rnuc I1ich hcp nhat bao cao tai chinh, tai san va cong nc;1cua Congty Lien

doanh DMC-VT5 (bao gom ca sO'li~u so sanh) du'c;1C chuyen t10i sang t1dn vi Hen t~ cue bao

cao tai chinh hc;1Pnhat theotY gia t~i ngay ket thuc nien dQ ke toanocac khoan thu nh~p va

chi phi (bao gom ca sO'Ii~u so sanh) t1u'c;1cchuyen doi theo tY gia t~i ngay phat sinh nghi~p

vv Chenh I~chtY gia h5i doai, neu co, sedu'c;1C phan lo~i vao nguon v5n chu so hU'uvadu'c;1C

ghi nh~n vao khoan mvc "chenh I~chtYgia h5i doai"

Chiphidivay

Chi phi t1i vay du'c;1C ghi nh~n vao chi phi sim xuat, kinh doanh trong nam khi phat sinh, trlt

khi du'c;1c v5n hoa theo quy dinh cua Chuan ml/c ke toan Vi~t Nam sO'16 "Chi phi di vay"

Theo do, chi phi t1i vay lien quan trl,fc tiep den vi~c mua, dau tu' xay dl,fng ho~c san xuat

nhung tai san can mQt thai gian tu'dng d5i dai de hoan thanh du'a vao sU'dvng ho~c kinh

doanhdu'c;1c cQng vao nguyen gia tai san cho den khi tai san do t1u'c;1c du'a vao sU'dvng ho~c

kinh doanh Cac khoan thu nh~p phat sinh tu vi~c dau tu' t~m thai cac khoan vay du'c;1c ghi

giam nguyen gia tai san co lien quan D5i voi khoan vay rieng phvc vv vi~c xay dl,fng tai san

cO'dinh, bat dQng san dau tu', lai vay du'c;1c v5n hoa ke ca khi thai gian xay dl/ng du'oi 12

thang

Cae khoan dl/ phong phai tra

)

Cac khoan dl/ phong du'c;1c ghi nh~n khi Tong Congty co nghia vv nc;1hi~n t~i do ket qua tu

mQt51/ ki~n da xay ra, va Tong Congty co kha nal1g phai thanh toan nghia vv nay Cac

khoan dl/ phongt1u'c;1Cxac dinh tren cd so u'oc tinh cua Ban Giam d5c ve cac khoan chi phi

can thiet t1ethanh toan nghia vv nc;1nay t~i ngay ket thuc nien t1Qke toano

Thue

Thue thu nh~p doanh nghi~p the hi~n tong gia trj cua sO'thue phai tra hi~n t~i va sO'thue

hoan I~i

sO'thue phai tra hi~n t~i du'c;1c tinh dl/a tren thu nh~p chiu thue trong nam Thu nh~p chiu

thue khac voi lc;1inhu~n truck thue t1u'c;1ctrinh bay tren bao cao ket qua ho~t dQng kinh

doanh hc;1Pnhat vi thu nh~p chiu thue khong bao gom cac khoan thu nh~p hay chi phi tinh

thue ho~ct1u'c;1c khau trlt trong cck nam khac (bao gom ca 15 mang sang, neu co) va ngoai

ra khong bao gom clk chi tieu khOngchiu thue ho~e khong t1u'c;1Ckhau trlt

Thue thu nh~p hoan I~idu'c;1Ctinh tren cac khoan chenh I~ch giua gia trj ghi so vacd so tinh

thue thu nh~p eua cck khoan mvc tai san ho~c congnc;1tren bao eao tai chinh hc;1pnhat va

du'c;1C ghi nh~n theo phu'dng phapbimg can d5i ke toanoThue thu nh~p hoan I~i phai tra phai

du'c;1C ghi nMn cho tat ca cae khoan chenh I~ch t~m thai con tai san thue thu nh~p hoan I~i

chi t1u'c;1c ghi nh~n khi eh~c eh~n co t1u lc;1inhu~n tinh thue trong tu'dng lai t1e khau trlt cac

khoan chenh I~ch t~m thai

Thue thu nh~p hoan I~idu'c;1e xik (fjnh theo thue suat dl/ tinh se ap dvng cho nam tai san

du'c;1c thu hoi hay nc;1phai tra du'c;1e thanh toano Thue thu nh~p hoan I~idu'c;1e ghi nh~n vao

bao cao ket qua ho~t t1Qngkinh doanh hc;1Pnhat va chi ghi vao v5n eM so hU'ukhi khoan

thue do co lien quan den cik khoan mvct1u'c;1Cghi thang vao v5n chu so hU'u

15

TONG CONG TV DUNG DICH KHOAN VA HOA PHAM D:AU KHI - CTCP

Tid san thue thu nh~p hoan I~i va n<;1thue thu nh~p hoan I~i phai tra t1u'<;1CUtni khi TongCong ty co quyen h<;1pphap t1e bu trit giiia tai san thue thu nh~p hi~n hanh vai thue thunh~p hi~n hanhphal nQpva khicac tai san thue thu nh~p hoanlalva n<;1thue thu nh~p hoanI~i phai tra lien quan tai thue thu nh~p doanh nghi~p d'u'<;1equan Iy bai eung mQt co quanthue va Tong Cong ty co dl,ft1inhthanh toan thue thu nh~p hi~nhanh tren cosothuan

Vi~exac t1jnhthue thu nh~pcuaTong Cong ty din CtIvao cac quy t1inh hi~nhanh ve thue.Tuy nhlen, nhung quy t1inhnay thay t10itheo tU'ngthai I<Y va vi~cxac t1jnhsau cung ve thuethu nh~p doanh nghi~p tuy thuQc vao ket qua kiem tra euacd quan thue co tham quyen

Cae lo~i thue khae t1u'<;1eap dl,mgtheo cae lu~t thue hi~n hanh t~i Vi~t Nam

5 T1EN VA cAc KHOA.N TUO'NGaUO'NG T1EN

socuOi nlm =so:.:-: :di::.:a:.:u: ;n:.;:;i~m==_

1.341.036.508 5.716.199.61465.378.022.564 85.069.803.355136.586.111.111 220.599.551.666

Tien m~t

Tien gU1ngan hang khongkYhi;m(i)

Cac khoim tu'dng du'dngtien (ii)

203.305.170.183 311.385.554.635

(i) T~i ngay 31 thang 12 nam 2016, 55 du' tien gUi ngan himg bao gam 55 tien

8.916.996.152 VND la cae khoan tien gUi t~i Ngan hang Thu'dng m~i TNHH MlV D~idu'dng t1ang bi h~n ehesu dl,mg, Ban Giam t15et1anh gia khoan tien nay sesu dl,mgt1u'<;1etrong tu'dng lai khi co nhung quyet t1inh/hu'ang d~n el,lthe cua Ngan hang Nha n

nu'ae

(ii) Phan anh cae khoim tien gUi coI<Y h~n g5e khong qua 03 thang vai lai suat tlt4,3%

t1en5% t~i cae ngan himg thu'dng m~i

16

TONG CONG TV DUNG DICH KHOAN VA HOA PHAM Dlu KHi - CTCP

THUYET MINH BAO CAO TAl CHiNH HQ'P NHAT (Tiep theo) Mlu 56B 09-DN/HN

6 PHAI THU NGAN H~N ClIA KHACH HANG

sO'euOi nam 56 cfiu nam

Phai thu ngin h,n eua khaeh hang

Lien doanh Vi~t- Nga Vietsovpetro 154.077.928.717 37.307.511.571

Congtyf)ieu hanh Dau khi Bien f)ong 31.309.050.359 76.630.662.174Tong CongtyTham do Khai thac Dau khl (Lo 26.111.502.210 26.111.502.210

102/10, 106/10)

CongtyLien Doanh f)ieu HanhCltu Long 23.712.320.038 20.916.801.596CongtyTNHH MTVf)ieu hanh tham do khai thac 14.879.263.065 21.530.062.483dau khi trong mlac (Lo09-2/09)

CongtyCo phan f)au tir Phat trien Khang Minh 8.140.367.815 8.140.367.815

CongtyTNHH MTV LQchoa dau Binhson(BSR) 5.242.337.718 21.498.400.740

961.023.168.674 536.831.125.045

Trong eto: Phai thu khaeh hang la cae ben lien

24.902.171.054 39.328.872.459 quan (etaJqctrinh bay t,i Thuyet minh sO'27)

7 cAC KHOAN PHAI THU KHAC

soeuOi nam socJiu nam

a Ngin h,n

Phai thu ngl10i lao <1<}ng 2.724.765.818 2.363.361.329Cong ty Co phan sat <1<}ngsan Dau khi (Petrowaco) 1.911.373.000 1.996.800.000Cong ty TNHH Xuat nh~p khau Bao bi nrura 1.738.445.215

Cong tycsphan Gang thep Thanh H6a 1.433.519.972 1.433.519.972

11.328.999.950 23.311.134.449

Trong eto: Phai thu khaeh hang la cae bin lien

911.137.340 7.797.273.704 quan (etaJqetrinh bay t,i Thuyet minh sO 27)

T(SNG CONG TV DUNG DICH KHOAN VA H6A PHAM Diu KHi - CTCP

THUVtr MINH BAO CAO TAl cHiNH HQ'P NHAT (Tiep theo)

MAu SO B 09-DN/HN

Gia goc Gia tri co thi ThO!gian

Ph'l thu kho CD kh' ning thu hoi 142.832.267.974 96.711.743.644 61.245.354.537 40.369.647.959

lien doanh Vi~t-Nga Vietsovpetro 32.689.055.677 32.689.055.677 dlIai 6 tha ng

Chlla Qua han

102/10, 106/10)

Chlla Qua han

CongtyTNHH Lien doanh DMC - VTS 6.138.858.288 3.069.429.144 tll 1 den 2 n~m

Chlla Qua han Cong ty TNHH MlV f>ieu hanh tham do khal thac 2.120.173.483 2.120.173.483 Dlloi 6 thang

Chlla Qua han dau kh[ trong nllae(Lo 09-2/09)

CongtyTNHH MlV f>leu himh tham do khai thac 2.021.357.960 1.414.950.572 Tll 6 thang den 1 nam

Chua Qua han dau khi trong nllae(Lo 09-2/09)

CongtyTNHH MlV f>leu hanh tham do khal thac 10.737.731.622 5.368.865.811 Tll 1 den 2 nam

10.737.731.622 10.737.731.622 Dliol 6 thiing dau kh[ trong nllae(Lo 09-2/09)

Cong ty Co phan t>au til Phat trit~n Khang Minh 533.195.764 266.597.882 Tll 1 den 2 nam

Chlla Qua h\ln Congtyc6phan t>au til Phat trien Khang Minh 6.563.153.100 3.467.699.653 Tll 1 den 2 nam 6.190.906.895

4.333.634.827 Tll 6 thiing den 1 nam

9.206.875 4.603.438 Qua h~n 1-2 namCongtyc6phan t>au til Phat trien Khang Minh 1.044.018.951 313.205.685 Qua h~n 2-3 nam

1.128.568.689 338.570.605 Qua h\ln 2-3 namCongtyThlldng m\li va Dieh vI,! Dau khi PhueAn 5.749.338.314 1.724.801.494 Qua h\ln 2-3 nam 5.749.338.314

2.874.669.157 Qua h~n 1-2 namCongtyc6phan Xay I~p Dau khi Ha NQi 2.737.079.920 Qua h\ln > 3 nam