BAo cAo TAI cHiNH(RIENG)

QUY 1 NAM 2018

CONG TY CO PHAN DAU TU & SAN XUATPETRO MIEN TRUNG

DC: LO 04 KCN DI.¢N NAM - DI.¢N NGQC - DI.¢N BAN- QUANG NAM

MST 4000 462724

QUA.NG NAM, TH.ANG 4 NAM 2018

M§u s6: B O I - DNCONG TY CP DAU TV & SAN XUAT PETRO MIEN TRUNG (Ban hanh theo Thong tu s6

Lo 04 KCN Di~n Nam- Di~n Ngoc, P. Di~n Nam Bic, TX. Di~n Ban, T. Quang Ni 200/2014/TT-BTC Ngay 22/12/2014

cua 89 Tai chinh)

BA.NG CAN DOI KE TOANT<;1i ngay 31 thang 03 nam 2018

1

Don vj tinh: VNDMa s6 Thuyet S6 cu6i nam S6 dAu nam~: ... h

2 3 4 5

Chi tieu

A-TA.I SAN NGAN H~N (100=110+120+130+140+150) 100 174,299,354,922 158,908,079,654......... l. ,._ .

I. Tien va cac khoan tu·o·ng duong tien 110 12,296,236,538 13,003,778,987

I. Tien 111 12,296,236,538 13,003,778,987i':·cac khoan nrong duong ti~n 112 .. ' ... .i1. Dau tu tal chinh ng~n han 120 .1. Chung khoan kinh doanh 121........................................................................................................................................................................ ···························································································2. DI! phong giarn gia chung khoan kinh doanh (*) 1223·:·od~·;:~..~ii'~..g.iii..ct"l~··~gi;;·ct"~~··h·i~ ·····123····· .III. Cac khoan phai thu ng~n han 130 144,435,014,838 125,699,788,774I. Phai thu ngan han cua khach hang 131 111,745,151,188 91,709,160,1242. Tra truce cho nguoi ban ngan han 132 31,976,164,650 33,276,929,6503. Phai thu n9i b(\ ngan han 1334. Phai thu theo ti~n dQ k~ hoach hop d6ng xay dung 134

5 ..Phai. thu v~ cho. vay.ngin. h<:10 J}.?. ...6 ..Phai. thu. ngin .lwn. khac J.!.? .?..!?:?.?.~:~.~.?. ?..!}:.?~.~ ,.:.?.~ .- Bao hiem xa h<)i 136G

7.- .DI! _rhong. phai. thu. ngin. h?n. kh6. doi. (*) J.?T ..8 ..Tai. san. thi~u.cha.xir .'Y J.:?.?. ..IV..Hang .t6n.kho J.~~ ~.~ ~.~?:~.~~?.~.~.~ ~.~?.~.~.~ ~~~.:?.~.~...1 ..Hang t6n. kho J.~.~ !.?.?.!.?:.~.?~.:.~.?.~ \?.??..~.?.:.~:?.~.•.?.!.~ .2: .D~r _Phong. giam .gia. hang t6n. kho (*) ..1.~?. ..V..Tai .san .ngh.h~n..khac ~?.~ 1,355,977 ,380 ~~.?.:.~.?.~.:~.?.?. .I ..chi phi. tra. tru&c .ngin.h<;1n J.~..~ ??.?.:~.?.?..:?.?. ?.?..~?.?~~.:?.?.~ .2. Thu~ GTGT duc;rc khfiu tru 152 614,387,962 215,174,7373. Thu~ va cac khoan khac phai thu Nha nu&c 153 73,779,889 73,779,8894. Giao djch mua ban l<;1i trai phi~u Chinh phtl 1545. Tai san ngin h<;1n khac 15 5B -TAI SAN DAI H~N (200=210+220+230+240+250+26 200 547,857,604,161 544,817,855,098...................................................................................................................................................................................................................................................................I. Cac khoiin phiii thu dai h~n 210 21,446,647,980 20,986,818,848........................................................................................................................................................................ ···························································································1. Phai thu dai h<;1n ctla khach hang 211...................................................................................................................................................................................................................................................................2. Tra tru&c cho nguai ban dai h<;1n 2123. V6n kinh doanh iJ dan vi trlJC thw)c 213.........................................................................................................................................................................................................................................................4. Phai thu noi b9 dai h<;1n 214........................... · .5. Phai thu vS cho vay dai h.;in 2156 Phai thu dai han khac 216 21,446,647,980 20,986,818,848.. · : .7 ..DI! yhong.phai. thu. dai .h<:1n..kh6 .doi .(*) ?..).?. .II. Tai san c6 djnh 220 20,636,516,318 21,262,tC·l 171I. TSCD hfru hinh 221 20,636,516,312 21,262,107,465····························································································································· ··············································································

~..~.~~~~.~ ..~!.~............................................................................... 222 39,809,917,326 39,809,917,326- Gia tri hao mon lfiy k€ (*) ··················· ·····22j°···· j.9.. 173..4.o°j""·········· ··············································2·:·r"sct··1h~{1ii..chinh ···· 2

24···· ·························· { ? L :~.1..~1. Q.~?.?.~.:.:.~.~?..:~.?..12.

- Nguyen· gta ·································································································· 225····· ············································· ··············································~··a·1a tq. hao·mon ·1uy ke .(*) ···································································· 226 ·························· \ ··········

\:~~!:~ahlnh · · ····~~; ·························· ·············1818 ·1s181i i8i8iiii ii- Gia tq. hao·mon ·luy ke .(*)···································································· 229 ·························· ············· 1 '8·1·8' 1·81.' 812.. ··············1 '81·8' 181,: 12 ..Ill." B~t di)ng.san ·dau· tu········································································ 230 ··········~4,327, 18/81/ ···········~4,32/181,818)....................................................................................................................................................................................... ' ' ' ' ' ' .-Nguyen gia 231 94,327,181,818 94327181818···................................................ ~............................................................................ . ·························· ' ' ······· ' .- Gia tri hao mon luy ke (*) 232

~y..ni.san .cto·.ctang.dai. hi.in 240 4,129,101,230 113,769,048 ..1. Chi phi san xuat, kinh doanh do dang dai han 241i"_ Chi phi xay d1J11g ca ban do dang 242 4,129,107,230 173,769,048··········}.················································································································· ··········································· ···························································································V. Dau tu· tai chinh dai han 250 271,850,812,391 271,850,811.391

. \"'"·"·········· \:'.,y .1. Dau tu vao cong ty con 251 186,750,000,000 186,750,001.,',ooo2. Dau tu vao cong ty lien doanh, lien k€t 2523. Dclu tu gop v6n vao don vi khac 253 99,500,000,000 99,500,000,0004. Dµ phong dclu tu tai chinh dai han (*) 254 (14,399,187,609) (14,399,187,609)5. Dclu tu n~m gifr d€n ngay dao han 255 ···· ···........................................................................................................................................................................ ···························································································VI..Tai .san .dai.hi.tn..khac ~~~····· 135,467,338,424 136,21_7 ,165,~22 ..l.Chiphitratru6cdaih~n 261 135,467,338,424 136,217,165,5222. Tai san thu€ thu nhap hoan lai 262 ·3. Thi@t bi, v~t tu, phu tung thay th€ dai han 263...................................................................................................................................................................................................................................................................4. Tai san dai han khac 268TONG C(>NG TAI SA.N (270=100+200) 270 722,156,959,083 703,725,934,752C - NQ PHA.I TRA (300=310+330) 300 325,950,038,256 312,541,34~i!-,19I. NQ· ng!n han 310 231,067,440,004 217,178,350,1801. Phai tra ngiroi ban ngan han 311 80,821,147,520 62,843,176,2162. Nguoi mua tra ti€n tnroc ngan han 312 4,486,213,897 6,470,284,058

3 ..Thu€ .va. cac. khoan. phai..rn)p Nha .nuac ..?..!? ~.?.?:.~.?..~.:.~?.?. ?.?.!.!..~:.?.~.? ?.?.~ .4 ..Phai. tra. nguai .lao. d(lng······································································· .?..).~ .5_. .Chi.phi phai .tra .ng~n .h~n .?..~.?. .6. _Phai. tra. n(li. bQ .ng~n. h~n ····································································· ?..!.? ··············································7 ..Phai. tra. theo. ti€n. dQ. k€. ho~ch.hqp. d6ng.xay .dµng .?..!?. .8 ..ooanh.thu.chua.thµc .hi~n .ng~n. h~n .?..!.~ ·························· .9..Phai. tra. ng~n h~n. khac ..?..!.?.. ~?.?!.?..?.?..~ !.?.:.?.~.~.'.?.~?. .IO .. Vay. va nq. thue. tai .chinh .ng~n.h~n .?.~~····· !.~~ ~.?.~.:~.?.~:~g·~·· ~.~~:.?..!.~:.?.?.:: .?..?.~ .1.1 Dµ. phongphai .tra ng~n.h~n ··························································· ?.~J .12 Quy .khen .thuong,. phuc .lqi .?.~~····· .13. Quy blnh 6n gia 32314. Giao djch mua ban l~i trai phi€u Chinh phu 324 · ······

~•: ..~~·. ctai. ~.l;l~ ~~·~····· 94,882,598,252 95,362,991,~~?. .1. Phai tra nguai ban dai h~n 3312. Nguai mua tra ti€n truac dai h~n 332 .............................................................................................................................. .3. Chi phi phai tra dai han 3334. Phai tra noi bo v€ v6~ kinh doanh 334 ........................... · · .5. Phai tra noi bo dai han 3356·:·o~·~~·h.th~·~·h~;··1h·~~·h·ii~.d~1··h;~·················································· ····°:336····· ·························· ············································· ································ ~:··········1·:·Ph~i·1~i.<lii·h;~·kh~·~·····: .- ii1 .. 62,8so,oss,2s2 63,890,969,239................................. · .

8. Vay va no thue tai chinh dai han 338 32 032 543 000 31 472 022 0009 ..Tra1.ph1Su ·chuyen.do1 ·········································································· 339····· ···············' ' ' ' ' ······· ' .1o.· Co .ph1eu ·uu· dai 340····· ·························· ··············································1·1.· Thue···thu nh~p.hoan· l~i.phai.tra··················································· 341····· ·························· ··············································12. DI! phong phai tra dai han 342 ······················· .

13. Quy phat trien khoa hoc va cong nghe 343 · ·

·o - VON CHU SO HUU (400=410+430) 400 396,206,920,827 391,184,59:~ 333 ..

·L :::·:::· ::ah:~:· so ·hfru ···· :·}~····· ::~:~~~:~~~:~~~·· ········!:~:~~~:~~~:~~~ ..·_ Co phieu pho thong co quyen bieu quyet 41 lA 330,000,000,000 330 000 000 000.••••••••,••••••••••;•••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••n••••••••••••••••••••••• ••••••••••••••••• •••••••••••••••••••••••••• ••••••••••••••••••••••••••••••••••••••••••••••••••,.•••••••••'••••••••'•••••••'••••••••••- Co phieu uu dai 41 I Bi". Th~~g du von c6 phan 412 ·· ·i Quyen chon chuyen d6i trai phieu 413·4·.··v6~·khac c~~ chu so hfru 414·5. C6 phieu quy (*) 415.............................................................................................................................. ··········································· .6. Chenh lech danh gia lai tai san 4167. Chenh lech ty gia h6i doai 4178. Quy d!u tu phat tri€n 4189. Quy h6 tro s~p x~p doanh nghiep 419 ·10. Quy khac thuoc v6n chu so hfru 42011. Loi nhuan sau thue chira phan ph6i 421 66,206,920,827 61,184,593,333

.- .LNST.chua. phan. ph6i. Iuy.k~. d~n.cu6i.ky truac ~?i.~ ~.~:.?.1~.:~?~.:?~1 J\!.?.~.:.~~.?.:.~.?..~ .

.- .LNST.chua. phan ph6i. ky .nay····························································· ~.~.!.~ ?.?.:.~.?.~.:??1.:?.?.? .?~!.~~.\?.~.~:.~.~? ..

. 12 .. Ngu6n .v<'>n .diu .tu.xay.d\.rng·ca· ban ~~? ··············································

.11.. Nguf>n. kinh..Ph.i.va .quy. khac ~~.~ .

.1 ..Ngu6n. kinh .phf ~~..1. .

.?:..!.'!.~.~?.~ ..~!.1~!~..P.1.~!..?..~..~i~.~..~~.~.~~.~.!..~.~P ~~.? ············································· ··············································TONG C()NG NGUON VON(440=300+400) 440 722,156,959,083 703,725,934,752

II....'~

NGU"OI Li;\P(Ky, h9 ten)

KE TOA.N TRU.ONG

(Ky, h9 ten)

Ngay 27.thang 4 nam 2018TONG GlA.M DOC

Nguyin Th! Linh Thudng

Mfru s6 B 02 - DNCONG TY CP DAU TV & SAN XUAT PETRO MIEN TRUNG (Ban hanh theo Thong tu s6Lo 04 KCN Di~n Nam- Di~n Ngoc, P. Di~n Nam Bile, TX. Di~n Ban, T. Quang Na1 200/2014/TT-BTC Ngay 22/12/2014

cua B(> Tai chinh)

BAO cAo KET QUA SAN XUAT KINH DOANHQuy 1 nam 2018

DO'n v] tlnh: VNDChi tieu Ma s6 Thuyet

minh Quy 1/2018 Quy 1/2017

1 2 3 4 51. Doanh thu ban hang va cung dp djch v1,1 01 141,818,443,830 128,412,849,357......................................................................................................................................................................................................................................................................2. Cac khoan giam trir doanh thu 02 34,574,545 365,506,817...................................... , ~ , .3. Doanh thu thuan ve ban hang va cung cap djch v1,1 (10=0 10 141,783,869,285 128,047,342,5404. Gia v6n hang ban 11 127,182,643,202 106,818,349,%..,5..Lq·i .nhu~n.g9p v~.ban..hang.va. cung.dp djch.v1,1.(20=10- 20 14,601,226,083 21_,22si992,578.·6. Doanh thu hoat d9ng tai chinh 21 1,626,118 1,372,210.....................................................................................................................................................................................................................................................................7. Chi phi tai chfnh 22 3,062,429,275 1,646,860,782........................................................................................................................................................................................................................................................................ - .Trong. d6:. Chi .Phi .lai. vay .?!. \?.?.?:.~~?..??.? ~.:?.~.?.?.?.?.?.:.?..~.?..8 Chi. phi .ban. hang ~?. ~:.~~.~ ~.~~.'.~.~~··· ~?~.?.?.:.?.?..~:.?.~?...9 Chi. phi .quan. 'Y. doanh..nghi~p ~.~ ~:.~~.~ ~.~~.'.~.~~ 1,703,047,481 ...10.. LQ·i. nhuin .thu§n.tfr. hoi,tt. d(lng.kinh.doanh. {30=20+(21- ?~ ~:.~~~ ~.~~.'.?..~~ 11,500,901,536 .

.11 .. Thu .nh~P. khac ~~ ~:.~~.~!.~.!.~.'.~.~.?. !.?.?.~.?.?~~.?.:.~~?...

.12 .. Chi .Ph•. khac ~~ ~.?.~.'.?..~~ ~.~:.~~.?.:.~~~..13.. Lq·i. nhu~n .khac .C40=31-32) ~~ ~:.~~.~!.~~~.'.~.~.?. ~.?~~.~:.~~.~:.~~?...14. T6ng lq·i nhuan k~ toan trurrc thu~ (50=30+40) 50 6,282,393,345 13,185,589,5'1~

.15.. Chi..phi. thu~.TNDN. hi~n. hanh ~~ 1,260,065,851 ~?.?.~.?.:.~!.?.:.~!.?...16. Chi phi thu~ TNDN holin lai 5217:·LQ·i nhuan sau thu~ thu nh~p doanh nghi~p (60=50-51-~ 60 5,022,327,494 10,460,3i3~866 ·

·~!:·~::·::·t:i~;~:e:6c~h~:~~0

~i 152 317..

NGu·o1 L~P

(Ky. ho ten)KE TOA.N TRUONG

(Ky. ho ten)

Ngay 27 .thang 4 nam 2018

TONG GIA.M DOC

~~.>g:ryin Th! Unh '!1v.hng

CONG TY co PHAN oAu TU' vA SAN XUAT PETRO Ml~N TRUNGLo 04 KCN Dien Nam- 8ien Nqoc, phU'ang 8ien Nam B~c. thi xa Dien Ban, tinh Quang Nam

BAO CAO LUU CHUYEN TIEN T¢ RIENGTheo phuonq phap gian tiep

T;;1i nqay 31 thang 3 narn 2018

Chi tleu Ma s6 Thuy~t Nam nay

M§u s6 B 03 - ON

Don Vi tinh: VND

Nam tnroc

I. LU'u chuyen ti~n tll' hoat d(mg kinh doanh1. L9'i nhu?n trU'O'C thue 012. £Jieu chlnh cho cac khoan- Kh~u hao tai san co dinh- Cac khoan dl,l' ph6ng- Lai, lo tu heat dong dau tu- Chi phi lai vay- Cac khoan dieu chlnh khac3. L(J'i nhuen tiP hoet di)ng kinh doanhtnroc thay d6i v6n tuu d()ng- Tang, giam cac khoan phal thu- Tang, giam hang ton kho- Tang, giam cac khoan phai tra (khong k~lai vay phai tra, thue thu nhap doanhnqhiep phal nop)- Tang, giam chi phi tra truce- Tang, qiam ch(mg khoan kinh doanh- Tien lai vay da tra- Thue thu nhap doanh nghiep da ncp- Tien thu khac tu heat dong kinh doanh- Tien chi khac cho ho;;1t dong kinh doanhLU'U chuy~n tien thuan tiP hor}t d{)ngkinh doanh

6,282,393,345

625,591,1530

(1,626,118)3,062,429,275

0203050607

08

0910

11

121314151617

20

9,968,787,655

(19,594,268,421)3,107,207,448

14,755,513,443

678,241,222

(3,062,429,275)(5,517,919,167)

335,132,905

13,185,589,541

718,366,866

(121,826,746!1,646,860,782

15,428,990,443

17,847,121,540(4,862,230,930)

62,968,573,804

(5,398,874,562)

(1,646,860,782)(6,096,521,383)

78,240,198,130

II. Lu,u chuy~n ti~n tll' ho~t d9ng dau tu,Tien chi d~ mua s~m. xay dl,l'ng TSCD

1 · va cac tai san dai h;;1n khacTien thu tu thanh ly, nhU'Q'ng ban TSCO

2· va cac tai san dai h;;1n khacTien chi cho vay, mua cac cong c1,.1 nq

3· cua dO'n vi khacTien thu hoi cho vay, ban l;;1i cac cong

4· c1,.1 nq cua dO'n vi khac5. Tien chi dau tU' g6p von vao dO'n vi khac

Tien thu hoi dau tU' g6p von vao dO'n vi6· khac

Tien thu lai cho vay, co tlJ'c va IQ'i nhu$n7 · dU'O'C chi aLU'U chuy~n tien thuan tiP hor}t d()ng dautU'

21

22

23

24

25

26

27

30

(3,760,520,909) (94,327,181,818)

200,000,000

32,150,000,000

1,372,210

(61,975,809,608)

Ill. Lu,u chuy~n ti~n tll' ho~t d¢ng tai chinhTien thu tu phat hanh co phieu, nh$n

1 · VOn g6p cua chu SO' hCJ'U3. Tien vay ng~n h<;1n, dai h<;1n nh$n dU'Q'C4. Tien chi tra nq goc vay

6. Co tlJ'c, lqi nhu$n da tra cho chu SO' hCru

LU'U chuy~n tien thuan tiP hor}t di)ng taichinh

1,626,118

(3,758,894,791)

31

3334

36

40

107,989,685,498(105,273,466,061)

2,716,219,437

(95,610,000,000)81,266,719,116

(14,343,280,884)

CONG TY co PHAN oAu TU' vA SAN XUAT PETRO MIEN TRUNGLo 04 KCN Dien Nam- 8i$n Ngoc, phl!'6'ng 8i$n Nam B~c. th] xa Dien Ban, tinh Quang Nam

BAO cAo LUlJ CHUYEN TIEN Tt RIENGTheo phll'O'ng phap gian tiep

T~i ngay 31 thanq 3 narn 2018(tiep theo)

Ma s6 Thuy~tminh

Mau s6 B 03 - DN

Chi tleu Nam nay

Dan vi tfnh: VND

Nam tnroc

LU'u chuyen ti~n thuan trong kyTi~n va tU'O'ng dU'O'ng ti~n dAu kyAnh hll'cmg cua thay d6i ty gia h6ideal quy d6i ngo~i t$Ti~n va tU'O'ng dU'O'ng ti~n cu6i ky

50

60

61

70

(707,542,449)

13,003,778,987

1,921,107,638

6,088,916,593

12,296,236,538 8,010,024,231

Quang Nam, ngay 27 thang 04 nsm 2018

NgU'<>'i l~p K~ toan trU'6'ng

Nguy~n Quang Lam0

CONG TY co PHAN oAu TU' VA SAN XUAT PETRO Ml~N TRUNGLo 04 KCN Oien Nam- Oien Ngoc, phU'ang Oien Nam B~c. thi xa Oien Ban, tTnh Quang Nam

BAN THUYET MINH BAO cAo TAI CHiNH RIENGCho narn tai chinh ket thuc ngay 31/03/2018

Miu s6 B 09 - DN

1. O~C DIEM HO~T OQNG DOANH NGHleP

Hinh th(l'c s6' hwu v6n

Cong ty Co phan Dau tu va San xuat Petro Mien Trung la Cong ty co phan dU'Q'C thanh 1$p theoGiay ch(mg nhan dang ky kinh doanh so 4000462724 do S6' Ke hoach va Dau tu cap Ian daunqay 09 thang 5 narn 2007, thay doi Ian thll' 17 ngay 08/12/2017

Von dieu le cua Cong ty la 330.000.000.000 dong (Ba tram ba muoi ty a6ng).

Linh V!!C kinh doanh

Linh vuc heat dong kinh doanh chinh cua Cong ty chu yeu la: Ban buon nhien lieu ran, long, khiva cac san pham lien quan khac,

Chu ky san xuat kinh doanh thong thu,6'ng

Chu ky san xuat, kinh doanh thong thU'ang cua Cong ty dU'Q'C thuc hien trong thai gian khong qua12 thanq.

O~c di~m hoat d9ng san xuit kinh doanh cua doanh nghi~p trong ky c6 anh hu,6'ng dtin ,bao cao tai chinh: Khong

Ciu true doang nghi~p

Cong ty c6 cac chi nhanh sau:

STT Chinhanh Oja chi

1 Chi nhanh Cong ty Co phan Oau tu va San xuat Tinh Lam DongPetro Mien Trung t,;1i Da L,;1t

2 Cong ty Co phan Dau tU' va San xuat Petro Mien TTnh Ba Ria VOng TauTrung, chi nhanh VOng Tau

3 Chi nhanh Cong ty Co phan Oau tU' va San xuat TTnh Quang TriPetro Mien Trung t,;1i Quang Tri

4 Chi nhanh Cong ty Co phan Oau tU' va San xuat TTnh Blnh DinhPetro Mien Trung t,;1i Blnh Dinh

5 Chi nhanh Cong ty Co phan Oau tU' va San xuat Tinh Quang NamPetro Mien Trung t,;1i Quang Nam

6 Chi nhanh Cong ty Co phan Oau tU' va San xuat Tinh Thl!'a Thien HuePetro Mien Trung t,;1i Thll'a Thien Hue

CONG TY co PHAN DAU TU' vA SAN XUAT PETRO MIEN TRUNGLo 04 KCN £>i$n Nam- £>i$n Ngoc, phU'&ng Dien Nam Bi§c, th! xa £>i$n Ban, tinh Quang Nam

BAN THUY~T MINH BAO cAo TAI CHiNH RIENGCho narn tai chfnh ket thuc nqay 31/03/2018

Cong ty c6 cac Cong ty con nhu' sau:

Miu s6 B 09 - ON

STT

1

Ten Cong ty Oja chiCong ty C6 phan Dau khf V- Gas So 1A/8 dU'&ng Chau Van Long,

KP Long £>iem phU'&ng LongBlnh Tan, thanh pho Bien Hoa,tinh Dong Nai

Lo so 6, KCN £>i$n Nam- DienNgoc, phU'&ng Oi$n Ngoc, th! xaOi$n Ban, tinh Quang Nam

So 8G khu pho II, phU'&ng HiepThanh, quan 12, thanh pho HoChf Minh

2 Cong ty TNHH Gas Mien Trung

3 Cong ty TNHH Trung Nam

2. CO' SC>' L~P BAO cAo TAI CHiNH

Ch6 dQ k6 toan ap di.ing

Cong ty ap d1,mg Che do Ke toan doanh nghi$p ban hanh theo Thong tU' so 200/2014/TT-BTCngay 22/12/2014 cua Bo Tai chfnh va Thong tU' 53/2016/TT-BTC sua d6i, b6 sung mot so dieu cuaThong tu so 200/2014/TT-BTC ngay 22/12/2014 cua Bo tai chlnh hU'6'ng dan che do ke toandoanh nghi$p.

Tuyen bO v6 vi~c tuan thu Chuin ml.PC K6 toan va Ch6 dQ K6 toan

Cong ty da ap dunq cac Chuan mvc ke toan Vi$t Nam va cac van ban hU'6'ng dan Chuan ml,l'c doNha nU'&c da ban hanh. Cac bao cao tai chfnh dU'Q'C 1$p va trlnh bay theo dung moi quy dinh cuatung chuan ml,l'C, thong tU' hU'6'ng dan thl,l'C hi$n chuan ml,l'C va Che do ke toan hi$n hanh dang apd1,mg.

Ca s6' ho~t d9ng lien ti.ic

Cac bao cao tai chfnh cua COng ty dU'Q'C lc;1p tren CO' SO' hoc;1t dong lien tl,JC v6'i gia djnh r.llng COngty Se tiep tl,JC hoc;1t dong trong tU'O'ng lai C6 the nhln th~y trU'6'C.

3. NAM TAI CHiNH, DO'N V! TIEN re SU' Dl)NG TRONG K~ TOANKy k~ toan, dan vj ti~n t~ sw di.ing trong k~ toan

Ky ke toan nam cua COng ty bi§t dau tu ngay 01/01 va ket thuc vao ngay 31/12 hang nam.

flan vj ti6n t~ sw di.ing trong k6 toan

£>0'n vi tien t$ SU' d1,1ng trong ghi chep ke toan la dong Vi$t Nam (VND).

4. cAc CHiNH SACH K~ TOAN AP Dl)NG

CONG TY CO PHAN DAU TU' VA SAN XUAT PETRO MIEN TRUNGLo 04 KCN Dien Nam- Dien Ngoc, phll'6'ng Dien Nam B~c. th! xa Dien Ban, tfnh Quang Nam

BAN THUY~T MINH BAO cAo TAI CHiNH RIENGCho narn tal chfnh ket thuc ngay 31/03/2018

4.1. U'6'c tinh k~ toan

Miu s6 B 09 - DN

Viec lc;'lp va trinh bay Bao cao tai chfnh cha narn tai chfnh ket thuc nqay 31/03/2018 cua Cong tytuan thu theo cac Chuan rnuc ke toan Viet Nam, che do ke toan doanh nghiep Viet Nam, yeu cauBan T6ng Giarn d<Sc phai co nhC'rng uoc tfnh va gia dinh anh hll'6'ng den s6 lieu baa cao ve congno, tai san va vlec trinh bay cac khoan conq no va tai san tiem tang tai ngay ket thuc ky ke toancOng nhu cac so lieu baa cao ve doanh thu va chi phi trong suet ky ke toan, Ket qua heat dongkinh doanh thuc te CO the khac VO'i cac U'O'C tf nh, gia djnh d~t ra.

4.2. Nguyen tic ghi nh~n cac khoan th~n va cac khoan tll'ong dU'ong ti6n

Tien baa g6m tien m~t t,;1i quy, tien gll'i ngan hang, tien dang chuyen.

Cac khoan tll'ang dll'ang tien la cac khoan dau tll' ngitin h,;1n c6 th&i h,;1n thu h6i ho~c dao h,;1nkhong qua 3 thang c6 kha nang chuyen d<Si thanh mot lll'Q'ng tien xac djnh va khong c6 rui rotrong chuyen d<Si thanh tien ke tl/' ngay mua khoan dau tU' d6 t,;1i th6'i diem baa cao.

4.3. Nguyen tic k~ toan cac khoan dciu tU' tai chinh

Cac khoan dau tll' tai chfnh dU'Q'C ke toan theo phll'ang phap gia g<Sc. Cong ty chi h,;1ch toan vaothu nhc;'lp tren baa cao ket qua ho,;1t dong kinh doanh khoan dU'Q'C chia tll' IQ'i nhuc;'ln thuan luy kecua ben nhc;'ln dau tll' phat sinh sau ngay dau tll'. Cac khoan khac ma Cong ty nhc;'ln dU'Q'C ngoaiIQ'i nhuc;'ln dU'Q'C Chia dU'Q'C coi la phan thu h6i cac khoan dau tll' va dU'Q'C ghi nhc;'ln la khoan giamtrll' gia goc khoan dau tU'.

Cac khoan dau tll' tai chfnh tc;1i th&i diem baa cao, neu:

(i) C6 th6'i h,;1n thu h6i ho~c dao h,;1n khong qua 90 ngay ke tll' ngay mua khoan dau tU' d6 dU'Q'Ccoi la "tll'O'ng dU'ang tien";

(ii) C6 th6'i h,;1n thu h6i van dU'&i 1 (mot) nam ho~c trong 1 (mot) chu ky kinh doanh dU'Q'C phanloc;1i la tai san ng~n hc;1n;

(iii) C6 th&i hc;1n thu h6i van tren 1 (mot) nam ho~c tren 1 (mot) chu ky kinh doanh dU'Q'C phan lo,;1ila tai san dai hc;1n (cac khoan dau tU' tai chfnh dai h,;1n).

oau tU' vao cong ty con, cong ty lien doanh, lien k~t:

COng ty con la cac cOng ty do COng ty kiem soat. Vi$c kiem soat dc;1t dU'Q'C khi COng ty c6 khanang kiem soat cac chfnh sach tai chfnh va hoc;1t dong cua cac cOng ty nhan dau tU' nh~m thudU'Q'C IQ'i fch tll' hoc;1t dong cua cac cOng ty nay.

COng ty ghi nhan ban dau khoan dau tU' vao cOng ty con, cOng ty lien doanh, lien ket theo giagoc. Cong ty h,;1ch toan vao thu nhc;'lp tren Bao cao ket qua ho,;1t dong kinh doanh khoan dU'Q'Cchia tll' IQ'i nhuc;'ln thuan IOy ke cua ben nhc;ln dau tll' phat sinh sau ngay dau tll'. Cac khoan khacma Cong ty nhc;'ln dU'Q'C ngoai IQ'i nhuc;'ln dU'Q'C chia dU'Q'C coi la phan thu hoi cac khoan dau tll' vadU'Q'C ghi nhc;'ln la khoan giam trl/' gia goc dau tll'.

dau tU' vao cOng ty con, c6ng ty lien doanh, c6ng ty lien ket dU'Q'C trfch lap theo quy dinh tc;1i ThOngtll' so 228/2009/TT-BTC ngay 07 thang 12 nam 2009 cua Bo Tai chfnh ve "HU'&ng dan che do

CONG TY co PHAN oAu TU' VA SAN XUAT PETRO MIEN TRUNGLo 04 KCN £>i$n Nam- £>i$n Ngoc, phll'ang £>i$n Nam B~c. th! xa £>i$n Ban, tinh Quang Nam

BAN THUYl:T MINH BAO CAO TAI CHINH RIENGCho nam tal chfnh ket thuc ngay 31/03/2018

Miu sO B 09 - DN

trlch lap Va SU' d1,mg cac khoan dl,J' phonq giam gia hang t6n kho, ton that cac khoan dau tu taichlnh, no phai thu kh6 doi va baa hanh san pharn, hang h6a, conq trinh xay l~p tai doanhnghi$p", Thong tu so 89/2013/TT-BTC nqay 28 thang 6 narn 2013 cua Bo Tai chlnh ve viec suadoi bo sung Thong tu so 228/2009/TT-BTC va cac quy dinh ke toan hien hanh.

Cac phuonq phap k6 toan dOi v6'i cac giao dich khac lien quan d6n diiu tlJ' tai chinh:

Cac giao dich khac lien quan den dau tll' tai chlnh dll'Q'C phan anh theo phuonq phap gia goc.

L~p dlf phong diiu tlJ' tai chinh

Dl,J' phonq dau tll' tai chfnh la dl,I' phong 1$p theo hll'6'ng dan tc;1i thong tll' so 228/2009/TT-BTCngay 07/12/2009 cua Bo Tai chfnh ban hanh va thong tll' 89/2014/TT-BTC hll'6'ng dan bo sungthong tll' so 228/2009/TT-BTC ve dieu ki$n 1$p dl,I' phong.

4.4. Nguyen tic k6 toan nQ' phai thu

Cac khoan phai thu trinh bay trong Bao cao tai chfnh theo gia tr! ghi so phai thu tll' khach hang cua Congty va cac khoan phai thu khac cong v&i dl,/' phong nQ' phai thu kh6 doi. Tc;1i thai diem baa cao, neu:

- Khoan phai thu c6 thai gian thu h6i hoi;ic thanh toan dll'&i 1 nam (hoi;ic trong mot chu ky sanxuat kinh doanh) dll'Q'C phan loc;1i la Tai san ng~n hc;1n; .

- Khoan phai thu c6 thai gian thu h6i hoi;ic thanh toan tren 1 nam (hoi;ic nhieu hO'n mot chu kysan xuat kinh doanh) dll'Q'C phan loc;1i la Tai san dai hc;1n;

Dl,J' phong nQ' phai thu kh6 doi the hien phan gia tr! dl,J' kien bi ton that do cac khoan phai thu khongdll'Q'C khach hang thanh toan phat sinh doi v&i so dll' cac khoan phai thu vao ngay ket thuc nam taichfnh.

Dl,/' phong nQ' phai thu kh6 doi dll'Q'C trfch l~p cha nhCmg khoan phai thu da qua hc;1n thanh toan tLYsau thang tr& len hoi;ic cac khoan phai thu ma khach nQ' kh6 c6 kha nang thanh toan do bi thanh ly,pha san hay cac kh6 khan tll'O'ng tl,J' (khong baa g6m nhCmg khach hang da qua hc;1n tren nhll'ngdang tien hanh thanh toan hoi;ic c6 cam ket thanh toan trong thai gian t&i).

4.5. Nguyen tic ghi nh~n hang tOn kho

H~ng ton kho dll'Q'C ghi nh~n la gia thap hO'n gilia gia goc va gia trj thuan c6 the thl,J'C hi$n dll'Q'Ccua hang t6n kho.

Gia goc hang ton kho baa gom chi phf mua, che bien va cac chi phi lien quan trl,J'c tiep khac phatsinh de c6 dll'Q'C hang t6n kho O' dja diem Va trc;1ng thai s~n sang SU' d1,mg.

Gia trj thuan c6 the thl,J'C hi$n dll'Q'C cua hang t6n kho dll'Q'C xac djnh b.tlng gia ban Ll'6'C tfnh trlJ' dicac chi phf Ll'CYC tfnh de tieu th!) dll'Q'C hang t6n kho.

Cong ty ap dl,Jng phll'O'ng phap ke khai thll'ang xuyen de hc;1ch toan hang t6n kho v&i gia tr! dll'Q'Cxac dinh theo phll'O'ng phap blnh quan gia quyen.

Dl,/' phong giam gia hang t6n kho dll'Q'C trfch l~p cha cac v$t tll', hang h6a t6n kho c6 gia goc 16'n

CONG TY CO PHAN DAU TU' VA SAN XUAT PETRO Mll:N TRUNGLo 04 KCN E>i$n Nam- E>i$n Ngoc, phll'6'ng E>i$n Nam B~c. th! xa Dien Ban, tTnh Quang Nam

BAN THUYl:T MINH BAO cAo TAI CHiNH RIENGCho narn tai chinh ket thuc nqay 31/03/2018

Miu sO B 09 - DN

hon gia tr! thuan c6 the thuc hien dlJ'Q'C theo quy djnh tal Chuan rnuc ke toan Viet Nam so 02 "Hangt6n kho" va Thong tlJ' so 228/2009/TT-BTC ngay 07/12/2009 cua Bo Tai chinh ve viec hll'6'ng danChe dO trlch 1$p Va SU' dl,mg CaC khoan di,/' phong giam gia hang t6n kho, ton that cac khoan dau tutai chfnh, no phal thu kh6 dai va bao hanh san pharn, hang h6a, Cong trinh xay l~p tc;1i doanhnghi$p.

4.6. Tai san co djnh va khau hao tai san co djnh

Tai san CO dinh dlJ'Q'C phan anh theo nquyen gia va gia tr] hao man luy ke.

Nguyen tic ghi nh~n va khau hao tai san cO djnh

Nguyen gia tai san co dinh hC'ru hinh bao g6m gia mua va nhC'rng chi phi c6 lien quan trl,l'C tiep denviec dlJ'a tai san vao trc;1ng thai s~n sang SU' d1,mg. Nguyen gia tai san c6 d!nh hC'ru hinh do ti,/' lam,ti,/' xay dl,l'ng bao g6m Chi phi xay dl,l'ng, chi phi San xuat thl,l'C te phat sinh cong Chi phi l~p d~t Vachc;1y thll'. Cac chi phf nang cap tai san c6 d!nh hC'ru hinh dlJ'Q'C v6n h6a, ghi tang nguyen gia taisan c6 d!nh; cac chi phi bao tri, SLl'a chC'ra dlJ'Q'c tfnh vao ket qua hoc;1t dong kinh doanh trong ky.Khi tai san c6 d!nh hC'ru hinh dlJ'Q'C ban hay thanh ly, nguyen gia va gia tr! hao man IOy ke dlJ'Q'cx6a SO Va bat ky cac khoan lai lo nao phat sinh do thanh ly tai san CO d!nh hC'ru hinh deu dlJ'Q'Chc;1ch toan vao ket qua hoc;1t dong kinh doanh.

Khau hao TSCE> hC'ru hinh dlJ'Q'C tfnh theo phll'O'ng phap dll'6'ng th~ng, ap d1,mg cho tat ca cac taisan theo ty 1$ dlJ'Q'C tfnh toan de phan bo nguyen gia trong SUOt th6'i gian LJ'()'C tinh SU' dl,mg Va phuhqp v6'i hlJ'6'ng dan tc;1i Thong tll' s6 45/2013/TT-BTC ngay 25/04/2013 cua Bo Tai chinh ve viechlJ'6'ng dan Che do quan ly, SU' d1,mg va trich khau hao tai san c6 d!nh.

Khau hao dlJ'Q'C trich theo phll'O'ng phap dlJ'O'ng th~ng. Thai gian khau hao dlJ'Q'C LJ'()'C tfnh nhlJ' sau:

Nha CLJ'a v$t kien true

May m6c thiet b!

Phll'O'ng tien v$n tai, truyen dan

Thiet bi, d1,1ng Cl,l quan ly

4.7. Nguyen tAc k~ toan chi phi tra trll'O'C

10 - 25nam

10 - 20 nam

05-15 nam

03 - 08 nam

Chi phf tra tm&c bao gom c6ng Cl,J d1,1ng Cl,l, gia trj cua cac tai san khong c6 du tieu chuan la TSCO(c6 gia trj nh6 hO'n 30 tri$U dong), chi phf SLJ'a ChU'a 16'n tai San CO djnh Va CaC Chi phf tra trlJ'6'Ckhac. Chi phf tra trlJ'6'C se OU'Q'C phan bo dan vao chi phf san xuat kinh doanh trong thO'i gian hQ'p lyke tll' khi phat sinh.

Chi phi tra tm6'c dai hc;1n bao gom chi phi VO blnh, chi phi kiem d!nh VO binh, cac khoan chi phi tratrll'6'C dai hc;1n khac dlJ'Q'C coi la c6 kha nang dem lc;!i IQ'i ich kinh te trong tll'O'ng lai cho Cong ty v6'ith6'i hc;1n tll' mot nam tr6' len.

Viec tf nh va phan bo chi phi tra tm&c dai hc;1n vao chi phf san xuat kinh doanh tCmg ky hc;1ch toandlJ'Q'C can CU' vao tf nh chat, mlJ'C do tCmg loc;1i chi phf de ChQn phU'O'ng phap va tieu thU'C pMn bohQ'p ly. Chi phi VO binh, chi phi kiem d!nh VO binh dlJ'Q'C phan bo vao ket qua hoc;1t dong kinhdoanh theo phU'O'ng phap dlJ'6'ng th~ng trong th6'i hc;1n 1 O nam.

CONG TY CO PHAN DAU TU' VA SAN XUAT PETRO MIEN TRUNGLo 04 KCN Oien Nam- Oien Ngoc. phlJ'6'ng Dien Nam B~c. th! xa Oien Ban, tinh Quang Nam

BAN THUYET MINH BAO CAO TAI CHiNH RIENGCho narn tai chinh ket thuc nqay 31/03/2018

4.8. Nguyen t,c k~ toan nQ' phal tra

Miu s6 B 09 - DN

S6 dll' cac khoan phai tra ngll'6'i ban, phai tra n9i bQ, phai tra khac va cac khoan vay tat th6'i diembao cao dll'Q'C phan loai va phan anh tren bao cao nhv sau:

o La khoan no ng~n han neu c6 thoi han phai thanh toan den 1 nam (hoac trong mot chuky san xuat kinh doanh).

o La khoan no dai han neu c6 th6'i han pha! thanh toan tren 1 nam (hoac tren mot chu kysan xuat kinh doanh).

4.9. Nguyen t,c ghi nh~n v6n chu s6' hQ>u

V6n dau tll' cua chu 50' hO,u dlJ'Q'C ghi nhan theo 56 v6n thuc g6p cua chu 50' hll'U.

LQ'i nhuan sau thue chlJ'a phan ph6i la 56 IQ'i nhu$n tCr cac hoc;1t d¢ng cua doanh nghiep 5au khitrCr (-) cac khoan dieu chfnh do ap dl,rng hoi t6 thay doi chinh 5ach ke toan va dieu chfnh hoi t65ai 56t trQng yeu Cua cac nam trlJ'6'C.

4.10. Nguyen t,c va phu,ang phap ghi nh~n doanh thu, thu nh~p khac

Doanh thu ban hang

Doanh thu ban hang dlJ'Q'C ghi nh$n khi dong th6'i th6a man cac dieu ki$n 5au:

Phan l&n rui ro va IQ'i ich g~n lien v&i quyen 50' hO,u 5an pham ho~c hang h6a da dlJ'Q'C chuyengiao cho ngll'6'i mua;

Cong ty khong con n~m giO, quyen quan ly hang h6a nhll' ngll'6'i 50' hO,u hang h6a ho~c quyenkiem 50at hang h6a;

Doanh thu dlJ'Q'C xac d!nh tll'o>ng d6i ch~c ch~n;

Cong ty da thu dlJ'Q'C ho~c 5e thu dlJ'Q'C IQ'i ich kinh te tCr giao d!ch ban hang;

Xac d!nh dlJ'Q'C chi phi lien quan den giao d!ch ban hang.

Doanh thu ho{lt d9ng tai chfnh

Doanh thu phat 5inh tCr tien lai, tien ban quyen, co tll'C, IQ'i nhu~n dlJ'Q'C chia va cac khoan doanh thuhOQt dQng tai chfnh khac dU'Q'C ghi nh$n khi thoa man dong th<Yi hai (2) dieu ki$n 58U:

• C6 kha nang thu dlJ'Q'C IQ'i fch kinh te tll' giao dlch d6;

• Doanh thu dll'Q'C xac djnh tll'o>ng doi ch~c ch~n.

Co tll'C, IQ'i nhu$n dU'Q'C Chia dlJ'Q'C ghi nh~n khi Cong ty dlJ'Q'C quyen nh~n CO tll'C ho~c dlJ'Q'Cquyen nh$n IQ'i nhu$n tll' viec g6p v6n.

4.11. Nguyen t,c k~ toan gia v6n hang ban

CONG TY CO PHAN E>AU TU'VA SAN XUAT PETRO MIEN TRUNGLO 04 KCN Dien Nam- Dien Ngoc, phLI'6'ng Dien Nam B~c. th! xa Dien Ban, tlnh Quang Nam

BAN THUYl:T MINH BAO cAo TAI CHINH Rll:NGCho narn tai chinh ket thuc ngay 31/03/2018

Miu sO B 09 - ON

Gia v6n hang ban phan anh gia tr! v6n cua san pharn, hang h6a, dich Vl,J ban ra trong ky, dambao nquyen t~c phu hop v&i doanh thu ghi nhan trong ky.

4.12. Nguyen tick' toan Chi phi ban hang va Chi phi quan ly doanh nghitp

Chi phi ban hang phan anh cac chi phi thvc te phat sinh trong qua trlnh ban san pharn, hangh6a, Cung cap dich Vl,J, bao gom CaC chi phf Chao hang, gi6'i thieu San pham, quang Cao sanpham, hoa hong ban hang, chi phf bao hanh san pharn, hang h6a (tnr hoat d¢ng xay l~p), chiphi bao quan, d6ng g6i, van chuyen ...

Chi phf quan ly doanh nghiep phan anh cac khoan chi phf quan ly chung cua COng ty, gom cac chiphi ve tien IU'ang cua b¢ phan quan ly doanh nghiep, bao hiem xa hoi, bao hiem y te, kinh phicOng doan, bao hiem that nghiep cua nhan vien quan ly doanh nghiep, chi phi vat lieu van phong,cOng Cl,l lao d¢ng, khau hao tai san c6 d!nh dung cho quan ly doanh nghiep, tien thue dat, thuemen bai, khoan dl,I' phong phai thu kh6 doi, d!ch Vl,J mua ngoai Va Chi phi b~ng tien khac.

4.13. Nguyen t~c va phll'ang phap ghi nh~n chi phi thu, thu nh~p doanh nghitp hitn hanh,chi phi thu6 thu nh~p doanh nghitp hoan 1,i

Chi phi thue thu nhap doanh nghiep hien hanh dU'Q'C xac d!nh tren CO' SO' thu nhap ch!u thue vathue suat thue TNDN trong nam hien hanh.

Chi phf thue thu nhap doanh nghiep hoan l;;ii dU'Q'C xac d!nh tren CO' SO' s6 chenh lech t;;im th6'idU'Q'C khau tn), s6 chenh lech t,;1m th6'i ch!u thue va thue suat thue TNDN.

4.14. Cong c1,1 tai chinh

Ghi nh~n ban dau

Tai san tai chinh: T,;1i ngay ghi nhan ban dau, tai san tai chinh dU'Q'C ghi nhan theo gia g6c c¢ngcac chi phi giao d!ch c6 lien quan trl,l'C tiep den viec mua s~m tai san tai chinh d6. Tai san taichinh cua COng ty bao gom tien, cac khoan tU'ang dU'ang tien, cac khoan phai thu khach hang,phai thu khac, cac khoan ky quy, cac khoan dau tU' tai chinh va cac cOng Cl,l tai chinh phai sinh.

COng nq tai chinh: T,;1i ngay ghi nh$n ban dau, cOng nq tai chinh dU'Q'C ghi nh$n theo gia gocc(:>ng cac chi phi giao d!ch c6 lien quan tn,Pc tiep den viec phat hanh cOng nq tai chfnh d6. COngnQ' tai chinh cua COng ty bao gom cac khoan phai tra ngLI'6'i ban, phai tra khac, cac khoan chiphi phai tra, cac khoan nq thue tai chinh, cac khoan vay va cOng Cl.J tai chfnh phai sinh.

E>anh gia l~i sau Ian ghi nh~n ban dau

Hien t,;1i, ChU'a c6 quy djnh ve danh gia li;!i cOng Cl.J tai chinh sau ghi nh$n ban dau.

4.15. Cac ben lien quan

Viec trlnh bay moi quan he v&i cac ben lien quan va cac giao djch giCra doanh nghiep v&i cacben lien quan dU'Q'C thl,l'C hien theo Chuan ml,l'c Ke toan Viet Nam so 26 "ThOng tin ve cac benlien quan" dU'Q'C ban hanh va cOng b6 theo Quyet d!nh s6 234/2003/QD-BTC ngay 31 thang 12

CONG TY C6 PHAN E>AU TU' VA SAN XUAT PETRO MIEN TRUNGLO 04 KCN Bien Nam- Bien Ngoc, phll'&ng 8i$n Nam Bek, th! xa 8i$n Ban, tfnh Quang Nam

BAN THUYl:T MINH BAO cAo TAI CHiNH RIENGCho narn tai chfnh ket thuc nqay 31/03/2018

Miu s6 B 09 - ON

narn 2003 cua Bo trll'&ng Bo Tai chfnh va Thang tll' 161/2007/TT-BTC "HU'&ng d~n thuc hienmU'O'i sau (16) Chuan mvc ke toan ban hanh theo Quyet djnh so 149/2001/QB-BTC ngay31/12/2001, Quyet djnh so 165/2002/QB-BTC nqay 31/12/2002 va Quyet dinh so234/2003/QQB-BTC nqay 30/12/2003 cua Bo tm&ng Bo Tai chfnh" ban hanh nqay 31/12/2007,Cl,J the:

Cac ben lien quan dU'Q'C coi la lien quan neu mot ben co kha nang kiem soat hoac c6 anhhll'O'ng dang ke doi vot ben kia trong Vi$C ra quyet dinh cac chfnh sach tal chfnh va heat dong.Cac trll'&ng hop duoc coi la ben lien quan: Cac doanh nghi$p - ke ca cOng ty me, cang ty con,c6ng ty lien ket - cac ca nhan, tnrc tiep hay gian tiep qua mot hoac nhieu trung gian, CO quyenkiem scat COng ty hoac chiu Sl,I' kiem scat cua COng ty, hoac cung chung kiem soat v&i COng ty.Cac ben lien ket, cac ca nhan nao trl,l'c tiep ho$c gian tiep n~m quyen bieu quyet cua COng tyma c6 anh hll'&ng dang ke doi v&i COng ty, nhCmg ch(J>c trach quan ly chu chat nhll' Tong giamdoc, vien ch(J>c cua COng ty, nhCrng thanh vien than c$n trong gia dlnh cua cac ca nhan ho$ccac ben lien ket nay ho$c nhCrng cOng ty lien ket v&i cac ca nhan nay cOng dU'Q'C gQi la ben lienquan.

Trang viec xem xet moi quan h$ cua tCmg ben lien quan, ban chM cua moi quan h$ dll'Q'C chu ych(J> khOng phai la hlnh th(J>c phap ly.

CONG TY co PHAN oAu TU' VA SAN XUAT PETRO Ml~N TRUNG

Lo 04 KCN Oien Nam- Oien Ngoc, phU'6'ng Oien Nam B~c. th! xa Oien Ban, tlnh Quang Nam

BAN THUYl:T MINH BAO cAo TAI CHiNHCho nam tai chinh ket thuc nqay 31/03/2018

5. THONG TIN BO SUNG CHO cAc KHOaN TRINH BAY TRONG BaNG CAN 061 K~ TOAN

Mau s6 B 09 - DNDon vi tinh: VND

5.1 . Tl~N VA TU'O'NG OU'O'NG Tl~NTien matTien gll'i ngan hangTien dang chuyenCac khoan tU'ong dU'ong tienC(>ng

Cu6i nam ot ,i narn10,204,383,029 10,004,297,4102,091,853,509 2,999,481,577

12,296,236,538 13,003,778,987

Cu6i nam oau nam111,745,151,188 91,709,160,12486,338,513,507 67,598,316,833

25,406,637,681 24,110,843,29188,072,382,568 69, 169,E it', 165

120,272,810 472,907,19537,157,806 36,400,000

3,400,0001,576,438,445 1,058,630,137

86,338,513,507 67,598,316,833

Cu6i narn oau narn31,976,164,650 33,276,929,65030,000,000,000 30,000,000,000

1,976,164,650 3,276,929,6501"

30,000,000,000 30,000,000,00030,000,000,000 30,000,000,000

5.2 . PHAI THU CUA KHACH HANGa) Phai thu khach hang ng~n nan- Cong ty TNHH MTV Ban le Gas Mien Trung- Cac khoan phai thu khach hang khacb) Phai thu cua khach hang la cac ben lien quan- Cong ty C6 phan Dau khi V-Gas chi nhanh Oll'c Tronq- Cong ty C6 phan Dau khi V-Gas chi nhanh Dong Xuyen- Cong ty C6 phan Dau khi V-Gas chi nhanh Phu My- Cong ty C6 phan Thvonq rnai V- Gas- Cong ty TNHH MTV Ban le Gas Mien Trung

5.3 . TRA TRU'O'C CHO NGU'O'I BANa) Tra trlJ'6'c cho nglJ'6'i ban ng~n han- Cong ty C6 phan Thuonq rnai V- Gas- Ong Nguyen Tien Lang- Cac khoan tra tnroc cho ngU'6'i ban ng~n han khacb) Tra tnroc cho nglP6'i ban dal hanc) Tra trlJ'6'c cho nglJ'6'i ban la cac ben lien quan- Cong ty C6 phan ThU'ong rnai V- Gas- Ong Nguyen Tien Lang

5.4 . PHAI THU KHAC Cu6i narnGia tr! Di.! phonq

oau namGia tr! Di.! phong

a) Ng~n h~n- Cam c6, the chap, ky quy, ky CU'Q'C- Phai thu khacLai cho vay phai thu

Gae khoan khacb) Dai h~n 21,446,647,980- Cam c6, the chap, ky quy, ky CU'Q'C 21,446,647,980c) Phai thu khac la cac ben lien quan- Phai thu khac

713,699,000713,699,000

713,699,000713,699,000

20,986,818,84820,986,818,848

+ 6ng Nguyen Ti/Jn Lang, baNguyfm Thi Bich Thuy

- Cam c6, the chap, ky quy, ky CU'Q'C+ Cong ty TNHH Gas Mi~n Trung+ Cong ty Co pMn D~u khf V- Gas

5.5 . HANG TON KHO

6,438,100,0005,882,700,000555,400,000

Cu6i namGia g6c Dl,P phong

6,426,100,0005,870,700,000555,400,000

oau nam

Gia g6c Dl,I' phong

CONG TY co PHAN oAu TU' VA SAN XUAT PETRO Ml~N TRUNG

Lo 04 KCN Oi$n Nam- Oi$n Ngoc, phU'ong Oi$n Nam B~c. thi xa Oi$n Ban, tinh Quang Nam

BAN THUYET MINH BAO c.Ao TAI CHiNHCho narn tai chfnh ket thuc ngay 31/03/2018

Nguyen v$t li$uHang h6aC9ng

Mau s6 B O!:i - ONDon vj tfnh: VND

1,078,732,73814,595,341,481

1,175,580,77518,163,395,402

16,212,126,166 19,338,976,177

5.6. TAI SAN DO DANG DAI H~N

Gia goc

Cu6i namGia tri c6 thll thu

h6i Gia goc

oau namGia tr! c6 thll thu

h6ib) Xay d1,mg CO' ban d& dang (Chi tiet cac c6ng trinh chiern 10% tr& len)+ Cong ttinh A 4,129,107,230

5.7. TANG GIAM BAT E>QNG SAN E>AU TU'

173,769,048

Khoan rnuc SO dau nam Tang trong nam Glarn trong nam se cuol narnb) Bat d9ng san dau tu, n!m gio, cho tang giaNguyen gia 94,327, 1 a1,a1 a 94,327,181,818Quyen SU' dt,mg <Jat 89,200,704,545Nha 5,126,477,273Ca s& hen t~ng

89,200,704,5455,126,477,273

T6n th~t do suy giam gia triQuyen SU' dt,Jng <JatNhaGia tr] con lc;1i 94,327,181,818 94,327, 1b 1,818Quyen SU' dt,mg <JatNha

89,200,704,5455, 126,477,273

89,200,704,5455, 126,477,273

CONG TY CO PHAN £>AU TU' VA SAN XUAT PETRO Mll:N TRUNGLo 04 KCN 8i$n Nam- 8i$n Ngc;ic, EhLYcmg 8i~n Nam Bae, th! xa 8i$n Ban, tinh Quang Nam

BAN THUYl:T MINH BAO CAO TAI CHiNH Miu s6 B 09 - ONCho narn tai chfnh ket thuc nqay 31/03/2018

5.8 . TANG, GIAM TAI SAN CO £>!NH HO'U HiNH Don vi tinh: VND

Nha cU'a May m6c Phuonq ti~n Thiet bi TSC8Khoan rnuc

vat kien true thiet bi van tai dt,Jng Ct,J quan ly khacC(>ng

I. Nguyen giaSo dU' dau narn 10,368,765,148 22,171,896,713 6,672,068,894 554,731,571 42,455,000 39,809,917,326

Tang trong narn- Mua trong nam

Giarn trong narn- Chuyen sang BfJS dau tir- Thanh /y, nturoru; ban- Giam kneeSo dU' cuoi narn 10,368,765,148 22,171,896,713 6,672,068,894 554,731,571 42,455,000 39,809,917,326

II. Gia tr! hao rnon luy k~So dLY dau narn 4,113,582,780 12,303,053,997 1,812,908,697 290,432,787 27,831,600 18,547,809,861

Tang trong narn 143,688,492 288,619,068 175,059,711 17,516,299 707,583 625,591, 153

- s6 khJu hao trong nam 143,688,492 288,619,068 175,059,711 17,516,299 707,583 625,591,153

- Tang khac

Giarn trong narn- Chuyen sang BfJS dau tir- Thanh /y, nturonq ban

- Gistn khacSo dU' cuoi narn 4,257,271,272 12,591,673,065 1,987,968,408 307,949,086 28,539,183 19,173,401,014

111. Gia tr! con l~i1. Tai ngay dau narn 6,255,182,368 9,868,842,716 4,859,160,197 264,298,784 14,623,400 21,262,107,465

2. Tai ngay cuoi narn 6, 111,493,876 9,580,223,648 4,684,100,486 246,782,485 13,915,817 20,636,516,312

• Gia tr! con l~i cuoi narn cua TSC8 hfru hinh da dung the chap, cam co dam baa cac khoan vay:• Nguyen gia TSC8 cuoi narn da khau hao het nhunq van con SU' dunq:• Nguyen gia TSC8 cuoi nam cha thanh ly:• Cac car:}<et ve vi$c mua, han TSC8 hfru hiril-; c6 gia tri l&n trong tU'O'ng lai:

CONG TY co PHAN E>AU Tlf vA SAN XUAT PETRO Mll=N TRUNGL6 04 KCN 8i$n Nam- 8i$n Nqoc, phuonq Oi$n Nam B~c. th] xa 8i$n Ban, tinh Quang Nam

BAN THUY~T MINH BAO cAo TAI CHiNH Miu s6 B 09 - DNCho narn tai chinh ket thuc ngay 31/03/2018

5.9 TANG, GiAM TAI SAN C6 E>!NH VO HiNH Dan vi tinh: VND

Khoan rnucQuyen SU' Quyen Nhan hieu Phan men TSCO khac T6ng c(>ng

d1,mg dat phathanh hang hoa ke toan, thiet ke

I. Nguyen gias6 dU' dau narn 1,818,181,818 1,818,181,818

Tang trong narn 0 0 0 0 0 0

- Mua trong nem 0

- Dau tir XDCB tioen thenh 0

- Tang khac 0

Giam trong narn 0 0 0 0 0 0

- Chuyen sang BDS fJT 0

- Thanh ly, nnuonq ban 0

- Giam knee 0

S6 dU' cu6i narn 0 0 1,818,181,818 0 0 1,818,181,818

II. Gia tr! hao mon luy kl!S6 dU' dau narn 1,818,181,812 1,818,181,812

Tang trong narn 0 0 0 0 0 0

- So khau hao trong nem 0

- Tang khac 0

Giam trong nam 0 0 0 0 0 0

- Chuyen sang BDSfJT 0

- Thanh ly, nhU'Q'ng ban 0

- Giem khac 0

S6 dU' cu6i narn 0 0 1,818,181,812 0 0 1,818,181,812

111. Gia tr! con lal1. Tai nqay dau narn 0 0 6 0 0 6

2. Tai nqay cu6i nam 0 0 6 0 0 6

CONG TY co PHAN oAu TU' vA SAN XUAT PETRO Mll=N TRUNGLo 04 KCN 8i$n Nam- 8i$n Nqoc, phU't'mg 8i$n Nam Bae, thi xa 8i$n Ban, tinh Quang Nam

BAN THUYl:T MINH BAO cAo TAI CHiNHCho narn tai chinh ket thuc ngay 31/03/2018

5.10 . cAc KHOAN £>AU TU'TAI CHiNH

Mau sO B 09 - DN

Dan vi tinh: VND

Giag6cCu6i narnDLI' phong Gia tri ha.P.Jy Giag6c

oau narnDLI' phong Gia tri ha.P.Jy

a) oau tU' n~m gi[I' d~n ngay dao hanNg~n nanCng Nguyen Tien Lang, Ba Nguyen Thi Bich ThuyDaihanCng Nguyen Tien Lang, Ba Nguyen Thi Bich Thuy

b) oau tU' g6p v6n vao don vi khac- £>au tU' vao Cong ty con+ Cong ty Co phan Dau khi V- gas+ Cong ty TNHH Trung Nam+ Cong ty Co phan Tluronq rnai V- Gas

+ Cong ty TNHH Gas Mien Trung

- oau tU' vao cong ty lien doanh, lien k~t+ Cong ty Co phan Dau khi V- gas- oau tU' g6p v6n vao don v] khac+ Cong ty Co phan Thuonq rnai V- Gas

00

0 0

286,250,000,000 14,399,187,609 271,850,812,391 286,250,000,000 14,399,187,609 271,850,812,391186,750,000,000 14,399,187,609 172,350,812,391 186,750,000,000 14,399,187,609 172,350,812,391130,000,000,000 14,396,681,511 115,603,318,489 130,000,000,000 14,396,681,511 115,603,318,489

9,750,000,000 2,506,098 9,747,493,902 9,750,000,000 2,506,098 9,747,493,902-

47,000,000,000 47,000,000,000 47,000,000,000 47,000,000,000

99,500,000,00099,500,000,000

99,500,000,000 99,500,000,00099,500,000,000 99,500,000,000

99,500,000,00099,500,000,000

- Thong tin chi ti~t cua cong ty con, cong ty lien k~t. lien doanh trong narn:

Ten Cong ty Oja chi Ty I~ s6' hO,u Linh Vl!C kinh doanh Tinh hinh kinhdoanh

Cong ty conCong ty Co phan Dau khi V- GasCong ty TNHH Gas Mien TrungCong ty TNHH Trung Nam

oau tU' g6p v6n dO'n vj khac

Cong ty TNHH ThLI'O'ng mr;ii V- Gas

TP Bien Hoa, tinh 8ong NaiThi xa 8i$n Ban, tinh Quang NamQu~n 12 thanh ph6 Ho Chi Minh

57,78% Ban buon nhien li$u ran, long, khi94% Ban bu6n nhien li$u ran, long, khi65% Ban buon nhien li$u ran, long, khi

Kinh doanh loKinh doanh c6 lai

TP Bien Hoa, tinh 8ong Nai 14,42% Ban buon nhien li$u ran, long, khi

CONG TY co PHAN oAu TU' VA SAN XUAT PETRO Ml~N TRUNG

Lo 04 KCN Oi$n Nam- Oi$n Ngoc, phll'cmg Oi$n Nam B~c. thl xa Oi$n Ban, tinh Quang Nam

BAN THUY~T MINH s.Ao c.Ao TAI CHiNHCho narn tai chinh k~t thuc nqay 31/03/2018

5.11 . CHI PHi TRA TRU'O'Ca) Ng~n han- Gae khoan khacb) Dai han- Chi phi VO binh phan b6- Chi phi ki{;m dinh vo binh- Chi phi baa dl.J'O'ng vo binh- Chi phi mua thU'O'ng hi~u- Chi phi dai hen khacC(>ng

5.12. PHAI TRA NGU'O'I B.AN

a) cac khoan phai tra ngu,6'i banng~n han

- Cong ty TNHH Gas Mien Trung- Cong ty C6 phan Kinh doanh khfMien Nam, chi nhanh Mien OongChi nhanh T6ng CTKVN Cong tyTNHH MTV Kinh doanh San Ph~m- Phai tra cho cac d6i tll'Q'ng khacb) Phal tra ngu,6'i ban la cac benlien quan- Cong ty TNHH Gas Mien Trung- Cong ty C6 phan Dau khi V- Gas

5.13 . NGU'O'I MUA TRA Tl~N TRU'O'C

Gia tri

Cu6i narnse c6 kha nang

tra no

Cu6i nam

Mau s6 B 09 - ONOO'n Vi tln>, VND

oau nam667,809,529667,809,529

135,467,338,424

596,223,653596,223,653

136,217,165,522109,244,957,6883,714,828,7822,365,038,833

19,696,969, 6801, 195,370,539

136,135,147,953 136,813,38~,175"':'-:-,.--

'

Gia tri

oau namse c6 kha nang

tra no

80,821,147,520 80,821,147,520

7,395,845,402 7,395,845,402

26,270,079,751 26,270,079,751

43,502,353,024 43,502,353,024

3,652,869,343 3,652,869,343

7,398,214,118 7,398,214,118

7,395,845,402 7,395,845,4022,368,716 2,368,716

Gia tri

Cu6i narnse c6 kha nang

tra no

65,327,644,216

8,981,946,797

31,527,432,823

20,541,790,551

4,276,474,045

8,983,965,665

8,981,946,7972,018,868

65,327,644,216

8,981,946,797

31,527,432,823

20,541,790,551

4,276,47~:045

8,983,965,665

8,981,946,7972,018,868

(

Gia tri

oau narnse c6 kha nanq

tra nQ'

6,490,855,447

6,356,545,8540

134,309,593

6,356,545,854

4,486,213,897 4,486,213,897a) Ngu,6'i mua tra ti~n tru,6'c ng~nh~n- Cong ty C6 phan Dau khi V- Gas- Cong ty TNHH Tan Nha Vi$t- 06i tll'Q'ng khacb) Ngu,6'i mua tra ti~n tru,6'c dai h~nc) Ngu,6'i mua tra ti~n tru,6'c la cac ben lien quanCong ty C6 phan Dau khi V- Gas 4,412,683,210 4,412,683,210

4,412,683,210 4,412,683,210

73,530,687 73,530,687

6,490,855,447

6,356,545,8540

134,30{,,593

6,356,545,854

CONG TY co PHAN DAU TU' vA SAN XUAT PETRO MIEN TRUNG

L6 04 KCN 8i$n Nam- Dien Nqoc, phU'ang Dien Nam Bae, th] xa 8i$n Ban, tinh Quang Nam

BAN THUYET MINH BAO cAo TAI CHiNH

Cho narn tai chinh ket thuc nqay 31/03/2018

5.14. VAY VA NQ' THUE TAI CHiNH

a) Vay ng~n han- Ngan hang TMCP Nqoai thuonq, chi nhanhQuang Nam (1)

- Ngan hang TMCP Dau tu va Phat trien VietNam, chi nhanh Hoi An (2)

- Ngan hang TMCP A Chau, chi nhanh QuangNam (3)

- Ngan hang TMCP Cong thU'O'ng Viet Nam, chinhanh £)a Nang (4)

b) Vay dai han- Ngan hang TMCP A Chau, chi nhanh QuangNam (5)

C9ng

Mau s6 B 09 - DN

Don vi tinh: VND

Cu6i narn Trong narn o~u nam

Gia tr] So c6 kha nang tra Tang Giarn Gia tr] So c6 kha nang trano no

144,870,000,000 144,870,000,000 105,489,685,498 103,333,987,061 142,714,301,563 142,714,301,563

36,900,000,000 36,900,000,000 31,900,000,000 30,800,000,000 35,800,000,000 35,800,000,000

74,010,000,000 74,010,000,000 40,160,000,000 48,880,000,000 82,730,000,000 82,730,000,000

4,000,000,000 4,000,000,000 9,449,685,498 7,803,987,061 2,354,301,563 2,354,301,563

29,960,000,000 29,960,000,000 23,980,000,000 15,850,000,000 21,830,000,000 21,830,000,000

32,032,543,000 32,032,543,000 2,500,000,000 1,939,479,000 31,472,022,000 31,472,022,000

32,032,543,000 32,032,543,000 2,500,000,000 1,939,479,000 31,472,022,000 31,472,022,000

176,902,543,000 176,902,543,000 107,989,685,498 105,273,466,061 205,658,345,563 174,186,323,563

CONG TY co PHAN oAu TU' vA SAN XUAT PETRO Ml~N TRUNGLo 04 KCN Oi$n Nam- Oi$n Ngoc, phU'ang Oi$n Nam B~c. thi xa Oi$n Ban, tinh Quang Nam

BAN THUY~T MINH BAO cAo TAI CHiNHCho nam tai chinh ket thuc ngay 31/03/2018

5.15. THU~ VA cAc KHOAN PHAI NQP NHA NU'O'C

oau narn

a)Phainc)p-Thue GTGT-Thue TNDN

b) Phai thu

- Thue thu nhap ca nhan

5,134,286,69456,137,757

5,078,148,937

oau nam

Mau s6 BO - DNOO'n vj tinh: VND

so phal nc)p 56 da nc)p trong Cu6i namtrong nam nam2,504,305,587 6,806,433,402 832,158,8791,244,239,736 1,288,514,235 11,863,2581,260,065,851 5,517,919,167 820,295,621so phai thu 56 da thu trong

Cu6i namtrong narn narn73,779,88973,779,889

Quyet toan thue cua Cong ty se chiu Sl,J' kiem tra cua CO' quan thue. Do viec ap d1,mg lu~t va cac quy djnh ve thue doiV6'i nhieu IOc;li giao dich khac nhau C6 the dU'Q'C giai thich theo nhieu each khac nhau, SO thue dU'Q'C trinh bay trenBao cao tai chinh c6 the b] thay d6i theo quyet dinh cua CO' quan thue.

5.16. PHAI TRA KHACa) Ngan han- Kinh phi cong doan- Phai tra, phai nop khacb) Dai han- Nh~n ky quy, ky CU'Q'C dai hanc) Phai tra khac la cac ben lien quan- Nh~n ky quy, ky wqc dai hc;1n+ Cong ty C6 phan Dau khi V- Gas, chi nhanh Oong Xuyen+ Cong ty C6 phan Dau khf V- Gas, chi nhanh OU'c Tr<;>ng+ Cong ty C6 phan Dau khi V- Gas

Cu6i nam oau nam57,919,708 23,610,84922,710,949 14,265,34935,208,759 9,354,500

62,850,055,252 63,890,969,23962,850,055,252 63,890,969,239

02,816,725,802 3,032,75;;.,327

160,333,328 183,458,333384,426,653 236,666,663

2,271,965,821 2,612,628,331

CONG TY co PHAN oAu TU' vA SAN XUAT PETRO Mll:N TRUNG

L6 04 KCN Dien Nam- Dien Ngoc, phuo'nq Dien Nam Bae, thi xa Dien Ban, tTnh Quang Nam

BAN THUY~T MINH BAO cAo TAI CHiNHCho narn tai chinh ket thuc ngay 31/03/2018

5.17 . VON CHU SC>' HU'U

a) Bang dOi chi~u bi~n d9ng cua v6n chu s6' hfru

SO dU' d&u narn trU'<>'C

Tang v6n narn truce

Lai trong narn truoc

Tang khac

Giarn v6n trong narn tnroc

Lo trong narn truoc

Oiarn khac

se dU' cu6i narn tnroc

Tang v6n trong narn nay

Lai trong nam nay

Tang khac

Giam v6n trong narn nay

Lo do hoan nhap trong narn nay

Giarn khac

se dU' cu6i narn

Mciu s6 B 09 - DN

Don vi tfnh: VND

v6n d&u tU' cuachu SO' hU'U

Th~ng dU' v6n c6ph&n

Quy khacthu9c v6n chu

s6'_hfi'uT6ng C9ng

LQ'i nhu~n sauthue chuaphan ph6i

33,151,027,151

Quy d&u tU'phat tri~n

Chenh l~chty gia h6i doai

330,000,000,000 363,151,027,151

28,033,566,182 28,033,566,182

330,000,000,000 - 61,184,593,333 391,184,593,333

5,022,327,494 5,022,327,494

330,000,000,000 0 - 66,206,920,827 396,206,920,827

CONG TY CO PHAN E>AU TU' VA SAN XUAT PETRO Mll=N TRUNGLo 04 KCN Oien Nam- Oien Ngc;,c, phlf<:mg Oien Nam Bae, thi xa Oien Ban, tinh Quang Nam

BAN THUY~T MINH BAO cAo TAI CHiNHCho narn tai chinh ket thuc nqay 31/03/2018

b) Chi tiAt v6n g6p cua chu so hO,uV6ng6pcuaNhanu&cV6n g6p cua cac d6i tuc;mg khacC9ng

Ty I~ v6n g6p

Mau sO B 09 - DNOO'n Vi tlnh: VND

CuOi narn E>~u nam

100% 330,000,000,000 330,000,000,000330,000,000,000 330,000,000,000

c) Cac giao djch v~ v6n v6'i cac chu so hO,u va phan phOi c6 tuc, chia IQ Nam nay Nam trlJ'6'cV6n dau tu cua chu SO' hO,u

- V6n g6p dflu nem 330,000,000,000 330,000,000,000- V6n g6p tang trong nem- V6n g6p giam trong nam

- V6n g6p cu6i nam 330,000,000,000 330,000,000,000cs tuc, IQ'i nhuan da chia

d) ce phiAu Cu6i nam oau namS6 luqng c6 phieu dang ky phat hanh 33,000,000 33,000,000S6 luqng c6 phieu da ban ra cong chunq 33,000,000 33,000,000- c6 phieu ph6 thong 33,000,000 33,000,000- C6 phieu uu daiS6 luqng c6 phieu duoc mua lc;ii- c6 phieu ph6 thong- C6 phieu uu <JaiS6 luqng c6 phieu dang luu hanh- c6 phieu ph6 thong- C6 phieu lfU dai* Menh gia c6 phieu dang luu hanh:

33,000,00033,000,000

33,000,00033,vC·,,ooo

10.000 dong 10.000 dong

e) Cac quy cua doanh nghi~p- Quy dau tu phat trien- Quy ho trq sap xep doanh nghiep- Quy khac thu¢c v6n chu s& hO,u

CuOi nam oau nam

g) Thu nh~p va chi phi, lai ho~c 16 dU'Q'C ghi nh~n trl,l'c tiAp vao VOn chu s6' hO,u theo quy djnh cua cac chuanml,l'c kA toan c1.,1 thl!.

6 . THONG TIN VO SUNG CHO cAc KHOaN Ml,IC TRINH BAY TRONG BAO cAo K~T QUa KINH DOANH

6.1 . TONG DOANH THU BAN HANG VA CUNG CAP D!CH Vl)a) Doanh thu- Doanh thu ban hang- Ooanh thu cung c~p dlch v1,1b) Doanh thu d6i v6'i cac ben lien quan- Cong ty C6 phan Dau khi V- Gas- Cong ty TNHH MTV Ban le Gas Mi~n TrungC9ng

Nam nay Nam tru,6'c141,818,443,830 128,704,314,043139,135,754,951 128,412,849,357

2,682,688,879 291,464,68662,703,927,863 44,488,768,69945,585,329,677 21,340,300,514,17,118,598,186 23, 148,4Lrlj, 185141,818,443,830 128,704,314,043

6.2 . cAc KHOAN GIAM TRU' DOANH THUNam nay Nam tru,6'c

CONG TY C6 PHAN E>AU TU' VA SAN XUAT PETRO MIEN TRUNG

Lo 04 KCN Oi$n Nam- Oi$n Ngoc, phU'6'ng Dien Nam B~c. thj xa Oi$n Ban, tlnh Quang Nam

BAN THUYET MINH BAO cAo TAI CHiNHCho narn tai chfnh ket thuc nqay 31/03/2018

Chiet khau thu'onq rnalGiam gia hang banq,ng

34,574,545

Mau s6 B 09 - ONOO'n vj tfnh: VND

365,506,817

34,574,545 365,506,817

6.3 . GIA VON HANG BANGia v6n cua hang da ban- Gia v6n cua hang h6a da ban- Gia v6n cua dich Vl,J da cung cap- Hean nh<;1p di,!' phonq giam qia hang t6n khoC9ng

Nam nay Nam tnroc127,182,643,202127,182,643,202

507,452,757,028505,757,7,Z;2,046

1,695,o·:·4,982

127,182,643,202 507,452,757,028

6.4 . DOANH THU HO~T E>QNG TAI CHiNHLai tien Qll'i, cho vayLai ban cac khoan dau tU'Lai chenh 1$ch ty qiaC9ng

Nam nay Nam trU'O'C1,626,118 1,372,210

1,626,118 1,372,210

Nam nay Nam truoc3,062,429,275 1,646,oo,~.782

3,062,429,275 1,646,860,782 )Nam nay Nam truoc ~

200,0()0,000 '1,955,788,3001,670,623,119 1,565,345,4693,626,411,419 1,765,345,469

Nam nay Nam trU'6'c178,982 38,110,487

··~{.....--178,982 38,1 ~J,487

Nam nay Nam truoc2,056,081,186 1,703,047,481810,984,320 968,108,380

1,909,389 2,094,925125,712,427 129,555,936767,700,112 444,478,903349,774,938 158,809,3376,828,180,832 6,379,554,989

340,908,150 196,543,5644,498,187,854 3,913,c~; ,220

379,382,781 379,382,78132,569,578 33,559,337

1,577,132,469 1,857,047,087

Nam nay Nam truoc367,149,187 252,630,461285,934,400 418,362,980608,341,666 618,599,173

6,828,180,832 6,095,999,457

6.5. CHI PHi TAI CHiNHLai tien vayLo chenh 1$ch ty giaTrlch 1$p di,!' phonq khoan dau tuC9ng

6.6 . THU NH~P KHAC- Lai thanh ly, nhU'Q'ng ban TSCO- Tien lai charn thanh toan- Phan b6 CU'Q'C vo binh gasC9ng

6.7 . CHI PHi KHAC- Cac khoan khacC9ng

6.8. CHI PHi BAN HANG VA CHI PHi QUAN LY DOANH NGHlePa) Chi phi quan ly doanh nghi~p phat sinh trong kyChi phl nhan vienChi phf nquyen vat lieu, bao bi, v$t li$u quan lyChi phf khau hao tai san c6 djnhChi phi djch Vl,J mua ngoaiChi phi b~ng tien khac

b) Cac chi phi ban hang phat sinh trong kyChi phi nhan vienChi phi phan b6 vo binh, thU'O'ng hi$uChi phi khau hao tai san c6 djnhChi phi bao hanhChi phi ban hang khac

6.9. CHI PHi SAN XUAT, KINH DOANH THEO YEU TOChi phi nguyen li$u, v$t li$uChi phi nhan c6ngChi phi khau hao tai san c6 djnhChi phf djch Vl,J mua ngoai

CONG TY co PHAN oAu TU' VA SAN XUAT PETRO Ml~N TRUNG

Lo 04 KCN Oi$n Nam- Oi~n Ngoc, phLJ>ang Oi~n Nam Bae, th] xa Oi$n Ban, tinh Quang Nam

BAN THUY~T MINH BAO cAo TAI CHiNHCho narn tai chinh ket thuc ngay 31/03/2018

Chi phi b~ng ti?!n khacC(>ng

1,573,792,869

Mau s6 B 09 - ONOO'n Vi tinh: VND

1,857,047,0879,663,398,954 9,242,6:s;:.,, 158

6.10. CHI PHi THU~ THU NHAP DOANH NGHeP HleN HANHT6ng IQ'i nhuan ke toan truce thue- Cac khoan di€lu chinh tang IQ'i nhuan ke toan truce thue+ Chi phi khong GU'Q'C ttir

T6ng thu nhap chiu thueThue suat thue TNDNThue TNDN hien hanh

Nam nay Nam tnroc6,282,393,345 13,185,589,541

178,982 80,657,464178,982 80,657,464

6,282,572,327 13,266,247,00520% 20%

1,260,065,851 2,725,275,675

7 . SO usu SO SANHSo li~u so sanh la so lieu bao cao tai chinh ket thuc quy 1/2017

NgLI'6'i l~p K~ toan trU'6'ngQuang Nam, ngay 27 thang 04 nem 2018

T6ng Giam cr6c

Nguyln Th! Linh '11utdng