Cac cOng ty thanh vien thu6c Tap doan
Cac khoan chi cho cac nhan su, quail iy chti chelt
420.399.118.778 769.654.996.032
iv)
Luang va cac quyen Iqi gOp khac
Hopt dOng tai chinh
6.152.368.409 2.754.389.003
Cong ty thanh vien thu6c Tap doan
Vay von Ngan hang TMCP Dai chung Viet Nam 463.645.138.295 480.000.000.000
Tra na vay Ngan hang TMCP Dai chung Viet Nam 480.000.000.000 480.000.000.000
v)
vi)
Phi quail iy phan 136 cho cac cling ty con
Lai sip dung von
17.859.750.000 17.548.000.000
TONG LONG TY CO PHAN DICH vy TONG HO'lp DAU KHI
MAu s6 B 09a - DN 29 GIAO DICH Veel CAC BEN LIEN QUAN (ti6p theo)
(a) Giao dich cac ben lien quan (tiep theo)
KY 6 thang kot thtic ngay
vii) Thu nhOp ter c6 fur (Thuyet minh 22)
30.6.2014 VND
30.6.2013 VND
Cac cong ty con 1.664.540.000 7.939.199.346
Cac cong ty lien ket 813.515.235
viii) Gop von trong kjr (Thuy& minh 9)
1.664.540.000 8.752.714.581
Cac cong ty con
COng ty CO phan Thuang mai Dich vy Deu khi Mien
Trung 6.098.000.000
COng ty CO phan Dich vy Logistics DAL.’ khi Viet Nam 6.000.000.000 COng ty CO otter’ phan ph& San phern COng nghe
cao Day khi 5.100.000.000 (adsbygoogle = window.adsbygoogle || []).push({});
COng ty CO phen Dich vy Ban le Deu khi 7.650.000.000
COng ty CO phen H6i ty Thong minh 1.500.000.000 9.550.000.000
ix) Lai nhuOn chuyen ter cong ty con
Cac cong ty con
(b) S6 du' cu6i nam vol cac ben lien quan
i) Phai thu not bi;$
5.922.086.340 Ht. 30.6.2014 VND 41 31.12.2013 VND ii)
Cac cong ty con
Phai tra not b0
179.202.274.602 203.941.214.030
iii)
Cac cong ty con
Phai thu khach hang (Thuyet minh 5)
144.235.918.802 140.598.940.293
Cac cong ty thanh vien thu6c Tap doan 45.680.000
TONG CONG TY CO PHAN DICH VV TONG Hcyp DAU KHi
29 GIAO DICH Vol CAC BEN LIEN QUAN (tiep theo) (b) SO du' cu6i nam cac ben lien quan
iv) Phai tra ngutei ban (Thu* minh 12) Cac cong ty thanh vien thuOc Tap doan
v) Tra tru'o'c cho ngu'o'i ban (Thuyet minh 6) Tap doan Dau khi Viet Nam
vi) Chi phi phai tra (Thuyet minh 14) Tap doan Dau khi Viet Nam
vii) Cac khoan vay (Thuyet minh 11) Cac cong ty thanh vien thuOc Tap doan
viii) Cac khoan phai tra khac (Thuyet minh 15) Tap doan Dau khi Viet Nam
Mau s6 B 09a - DN 30.6.2014 31.12.2013 VND VND 38.295.476.178 132.656.691.570 46.854.074.080 2.700.000.00 218.696.546.948 84.202.933.063 24.609.285.000
30 CAM KET THUS HOAT DONG
Cac hap dOng thue hoat dOng kh6ng huy ngang, C6ng ty phai tra rnCrc toi thieu trong tu'ung lai nhu' sau: 30.6.2014 31.12.2013 VND VND Du,61 1 nam 14.143.636.883 14.637.176.004 Tb, 1 den 5 nam 55.528.083.790 58.548.704.018 Tren 5 nam 582.073.439.224 607.937.341.383 651.745.159.897 681.123.221.405
ung Tuan Ha
TOng Giam doe Ha Van Phu'o'ng
Ngutyi lap
Dao Van iDai KO toan tru,Ong
Bac) cao tai chinh rieng giDa nien d6 da duvc Ban TOng Gam doc duye ng 8 nam 2014. (adsbygoogle = window.adsbygoogle || []).push({});
38
TONG CONG TY CO PHAN DICH VU TONG HO'P DAU KHI
31 CAC CAM KET KHAC
(a) Cam k6t bao lanh tin dung
Tai ngay 30 thang 6 nam 2014, Tong COng ty c6 cam ket bao lanh khOng huy ngang do' vai cac khoan vay tai cac ngan hang thu'o'ng mai (goi tat la "Ben cho vay") cua cac don vi thanh vien cua TOng COng ty Dich Tong hop Dau khi (goi tat la "Ben duvc bao lanh"). Theo c16, TOng C6ng ty c6 trach nhiem hoan tra so g6c vay, !Ai vay, chi phi bao lanh va cac chi phi khac cho Ben cho vay trong trutYng hap Ben duvc bao lanh kh6ng thanh toan hoac thanh toan cham tre.
Mau s6 B 09a - DN Dom vi Ti6m to USD VND VND VND VND VND VND VND Han mac bao lanh Cong ty duvc bao lanh
Cac dan vi thanh vien cua TOng Cong ty Dich vu va TOng hap [Au khi Cac dan vi thanh vien cua Tong Cong ty Dich vu va TOng hcyp DAL' khi COng ty CO phAn H0i ty Thong minh
C6ng ty TNHH MTV Thirang mai va Dich vu DAu khi Bien C6ng ty CO phan Dich vu Logistics DAu khi Viet Nam Cong ty CO phAn Dich vu Ph5n ph& TOng hap DAu khi
COng ty CO phan Dich vu Ph5n phOi Tong hap DAu khi; C6ng ty CO phAn H6i ty Th6ng Minh
Cong ty CO phAn H6i ty Th6ng minh; C6ng ty TNHH MTV Thtrang mai va Dich vu DAu khi Bien; Cong ty CO phan Dich vu Ph5n phoi TOng hap DAL' khi
(b) Cam k6t gop von
37.000.000 200.000.000.000 450.000.000.000 400.000.000.000 20.000.000.000 1.250.000.000.000 400.000.000.000\ 200.000.000.000 1:13
Tai ngay 30 thang 6 nam 2014, tinh hinh cam ket gap von dieu le vao c6ng ty con nhu' sau: S6 von
da gop tai ngay 30.6.2014 VND
51 9.985.163.997
Theo tren giAy chOmg nhan clang ki kinh doanh VND Ten cOng ty con
COng ty TNHH Petrosetco SSG 229.500.000.000 TY le g6p von cua cac c6ng ty (%) SO vein con phai
gop tai ngay 30.6.2014 VND
219.514.836.003
32 CAC SO LIEU SO SANH
TONG CONG TY CO PHAN DICH VU TONG HO'P DAU KHI
Mau so B 09 — DN
2 CHUAN MIX VA CHE DO KE TOAN AP DUNG (tiep theo)
2.10 Dau tu, tai chinh ngin han
Cac khan dau tai chinh ng6n han la nhO'ng khan dau tu' co theri han dao ban it Ilan 12 thang ke tir ngay lap bang can doll ke tan.
2.11 Dau tu' tai chinh dai han
Cac khan dau tu' tai chinh dai han bao gam dau tu' vao cong ty con, cong ty lien kat va dau tu' dai han khac. Khan du tu' vao cong ty con, cong ty lien ket va dau tu' dai han khac duvc phan anh theo phuung phap gia g6c triY di du' ph6ng giam gia dau tu' (neu co).
(a) °au vao cOng ty con
Cac khan dau vao cac cong ty con la cac khan dau tu' vao cac dun vi do Tong C6ng ty kiem sat. Su' kiem sat ton tai khi Tong COng ty co kha nang chi phoi cac chinh sach tai chinh va hoat ciOng cua mot dun vi de thu du' c cac 191 fch tir host dicing nay.
COng ty con la mot cong ty ma TOng COng ty: (adsbygoogle = window.adsbygoogle || []).push({});
• giCr co phan chi ph& ten 50% tuang Ong vai quyen kiem sat; hoac • giCr c6 phan dual 50% nhu'ng nam giCr tren 50% quyen bleu quyet; hoac
• co quyen chi ph& cac chinh sach tai chinh va hoat citing theo quy the thoa thuan; hoac • co quyen b6 nhiem hoac bai nhiem da s6 cac thanh vien Hoi d6ng Quan tri va Ban TOng
Gam d6c.
Cac khan dau tu' vao cong ty con duvc hach tan theo gia g6c bao g6m cac chi phi lien quan tru'c gip den khan dau tu. Tai cac nam tai chinh tiep theo, cac khan dau tu' duvc xac dinh theo nguyen gia trir cac khan Om gia (tau tu'.
(b) Dau vao cac cong ty lien ket
C6ng ty lien ket la mot cOng ty ma Tong COng ty co anh hu,eyng clang ke nhung kh6ng phai la cOng ty con hay cOng ty lien doanh cua Tong COng ty. Anh hu'O'ng clang ke the hien 6' quyen tham gia vao viec du'a ra cac quyet dinh ye chinh sach tai chinh va hoat ciOng cua ben nhan dau to nhu'ng kh6ng co anh huVrig ye mat kiem sat hoac dong kiem sat nhixng chinh sach nay. Cac khan dau tu' vao cong ty lien ket cluvc hach tan theo gia goc bao gom cac chi phi lien quan tru'c tiep den khan dau tu'. Tai cac kSt ke tan Web theo, cac khan dau tu' duvc xac dinh theo nguyen gia VC/ cac khan giam gia dau tu'.
(c) Dau dai han khac
Cac khan dau dai han khac la cac khan dau von duVi 20% quyen bleu quyet vao cac cOng ty niem yet va chu'a niem yet duvc COng ty nam gill), ma kh6ng coy dinh ban di trong yang 12 thang ke tix ngay lap bang ke tan. Cac khan dau tu' nay duvc ghi nhan ban dau theo gia goc. Tai cac kji Ice tan tiep theo, cac khan dau duvc xac dinh theo nguyen gia trG' cac khan giam gia dau tu.
TONG CONG TY CO PHAN DICH VU, TONG HgP DAU KHI
MAu s6 B 09 — DN
2 CHUAN McPC VA CHE DO Kt TOAN AP DUNG (ti6p theo)
2.12 Tai san co dinh
(a) Tai san c6 dinh hiru hinh
Tai san c6 dinh hCru hinh phan anh theo nguyen gia trir khau hao luy ke. Nguyen gia bao gom cac chi phi lien quan tru,c tiep den viec co duvc tai san c6 dinh.
Khau hao
Tai san c6 dinh hCru hinh Micro khau hao theo phu'o'ng phap du'&ng thang de giam den nguyen gia tai san trong suot theri gian hiru dung u'&c tinh. Cac tY le khau hao chu yeu hang nam nhu' sau:
Nha cira, vat kien truc 4% - 20%
May moo thiet bi 14,2% - 20%
Phuvng flan van tai 14,2% - 20%
Thiet bi quan ly 25% - 33%
Thanh
Lai va 16 chat sinh do thanh ly nhuvng ban tai san c6 dinh dugc xac dinh bang s6 chenh lech
giCra s6 tien thu thuan do thanh ly voi gia tri con lai cua tai san va duvc ghi nhan la thu nhap
hoac chi phi trong bao cao ket qua hoat dOng kinh doanh. (b) Tai san c6 dinh v6 hinh
Tai san c6 dinh vO hinh duvc trinh bay theo nguyen gia tri:r gia tri hao mon 10'y ke, the hien gia tri quyen sir dung dat va phan mem may tinh. Quyen sir dung dat khong thOi han khOng phai trich khau hao. Phan mem may tinh duvc trich khau hao theo phuveng phap duteng thang dva tren tho,i gian him dung uVc tinh la tam (08) nam.
(C) Chi phi xay dyng co' ban dang
Cac tai san dang trong qua trinh xay dlyng phuc vu muc dich san xuat, cho thue, guar) tri hoac cho bat ky muc dich nao khac duvc ghi nhan theo gia g6c. Viec tinh khau hao cua cac tai san nay cluvc ap dung giong nhu' cac tai san khac, bat odau tix khi tai san a vao trong thai san sang sir dung.
Chi phi xay dung ca ban do' dang khOng khau hao vi tai san nay chin san sang de sir dung tai ngay cua bang can doi ice toan. Khi tai san d'uvc hoan thanh, nguyen gia se du'o'c chuyen vao tai san c6 dinh va bat deu khau hao.
2.13 Thud tai san co dinh
MOt.khoan thue duvc xem la thue hoat dOng khi ben cho thue van duvc hu'&ng char) loon cac quyen lai va ph& chiu rui ro ye quyen sa hCru tai san. Chi phi thue hoat Ong duvc ghi nhan vao bao cao kat qua hoat dOng kinh doanh theo phuvng phap du'&ng thang trong suot tho'i gian thue. (adsbygoogle = window.adsbygoogle || []).push({});
TONG CONG TY CO PHAN DICH VU TONG FICIP DAU KHI
Mau so B 09 — DN
2 CHUAN MIX VA CHB DO KE TOAN AP DUNG (tiep theo)
2.14 Chi phi di vay
Chi phi di vay lien quan true tiep cl6i v61 hoat d6ng xay dung hoac san xuat bet ky tai san dCi tieu chuan se du,o,c van h6a trong tho'i gian ma cac tai san nay duvc hoar' thanh va chuan bi diva vao SO dung. Chi phi di vay khac &roc ghi nhan trong bao cao ket qua hoat Ong kinh doanh khi phat sinh.
2.15 Chi phi tra tru,c9c
Chi phi tra tru,ac bao gam cac chi phi tra tru,ac ngen han hoac chi phi tra truck dai han ten bang can dOi ke toan va chu yeu la tien thue van phong tra truck, tier) thue kho tra tuft.
2.16 Ghi nhan doanh thu
(a) Doanh thu ban hang
Doanh thu ban hang duvc ghi nhan khi clOng thOi thoa man tat Ca nam (5) dieu kien sau: • TOng Cong ty da chuyen giao phan Ibn rui ro va lai ich gen lien vdei quyen sO, san
pham hoac hang 1.16a cho ngtvai mua;
• T6ng Cong ty khong con nam giCv quyen qu6n ly hang h6a nhu' ngirtyi so' hil-pu hang hoa hoac quyen kiem scat hang h6a;
• Doanh thu duvc xac Binh trang dOi ch5c ch5n;
• Tong Cong ty se thu duvc lai ich kinh to tie giao dich ban hang; va • Xac dinh duvc chi phi lien quan den giao dich ban hang.
(b) Doanh thu dich vu
Doanh thu cung cep dich vu duvc ghi nhan khi ket qua cila giao dich d6 duvc xac dinh mot each Bang tin clay. Tru,Ong hap cung cep dich vu lien quan den nhieu ky thi doanh thu clu,o,c ghi nhan trong nam theo ket qua phan cong viec da hoan thanh tai ngay ket thOc nien d6 ke toan cila nam dO. Ket qua cila cung cap dich vu duvc xac dinh khi th6a man tat ca 136n (4) dieu kien sau: • Doanh thu cluvc xac dinh tu'ang doi ch5c chen;
• CO kha nang thu cluvc Igi ich kinh to ti:r giao dich cung cep dich via d6; ,
• Xac dinh &Tic phan c6ng viec d5 hoan thanh tai ngay ket th0c nien d6 ke toan; va
• Xac dinh duvc chi phi phat sinh cho giao dich va chi phi de hoan thanh giao dich cung cap dich vu do.
(c) Thu nhap lai
Lai tien gCri cluvc ghi nhan tren ca sify don tich, duvc xac dinh tren so cac tai khoan tien girl va lai suat ap dung.
(d) Thu nhap tEr co tirc