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CONG TY CO PHAN PHAN PI101 Kill THAT APDAU Kilt VIET NAM(Thanh lap tai ntthc COng hoa Xa hoi Chzi nghTa ViOt Nam)
131;03 Cit0 TAI CHINHnA DON KIÈM TORN
Cho Ham tai chinh ket thticngly 31 thing 12 nam 2013
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BAO CAO CUA BAN GLkM DOC
BAO CAO KIÈM TORN DOC LAP
BANG CAN DOI KE TOAN
BAO CAO !CET QUA BOAT DQNG KINH DOANH
BAO CAO Ltiu CHUYN TIN TB
THUYET MINH BAO CAO TAI CHINH
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CONG TY CO PHAN PHAN PHOI KHI TRAP AP DAU KHI VleT NAMLAu 7, tea nit PV Gas Tower, so 673 Nguyin Hilo Thy, xA Phu& KienHuy'en NM Be, then!) ph6 HO Chi Minh, CIDCHCN Viet Nam
MVC LUC
NOI DUNG TRANG
Ban Giant chic xac nhan ring COng ty da tuan th"L706-I-\
cho Ban Giam door
CONG TY CO PHAN PHAN PHOI Kill THAP AP DAU Kill VleT NAMLau 7, tOa nha PV Gas Tower, s6 673 Nguyen Hitu Tho, xa Phu& KienHuyen Nha Be, thanh phe HO Chi Minh, CHXHCN Viet Nam
BÁO CAO CUA BAN GIAM BOC
Ban Giam dec COng ty Co phan Phan ph6i KM thap ap Diu khi Viet Nam (gui tit la "COng ty") de trinh biocao nay ding vOi bão cao tai chinh caa C8ng ty cho mini tai chinh ket thic ngay 31 than 12 nam 2013.
HQI BONG QUAN TRJ VA BAN GIAM DOC
Cac thanh vier' cF a HOi dOng Quart trt va Ban Giam Mc COng ty da dieu hanh Ging ty trong nam va den ngaylap bao can nay g6m:
110i d6n2 Quin tri
Ong Pham Van Hue
Chit tichOng Nguyen Van San Thanh vienOng Tran Dix Son Thanh vien (mien nhiem ngay 26 thang I I nam 2013)Ong Cao Khanh Hung Thanh vienOng Nguyen Nhu Song Thanh vienOng Le' Quyet Thing Thanh vien (b6 nhiem ngay 26 Mang 11 nam 2013)
Ban Guam d6c
Ong Nguyen Van San Giam McOng Nguyen Quang Huy Ph6 Giam McOng Dinh Ng9c Huy PhO Gam Mc
TRACH NHIEM COA BAN GUM DOC
Ban Giam d6c COng ty co trach nhiem lap bão cao tai chinh hang nam phan drib mOt cacti trung thvc va hop 15rtinh hinh tai chinh ding nhu ket qua host dOng kinh doanh va tinh hinh tau chuyen Men to caa COng ty trongnam pha Imp veri ch"uin. muc ke toan, the do ke toan doanh nghiep Viet Nam va cac quy dinh phap ly cet lienquan den viec lap va trinh bay bao cao tai chinh. Trong viec lap bao cao tai chinh nay, Ban Giam dOc duqc yeucau phài:
Lip chon cac chinh sach ke toan thich hop va ap dung cac chinh sach do mOt cach nhit quart;Dua ra cac 'tat doan va IthC tinh mOt cad, hap ly va than trung;Neu rO cac nguyen tic ke toan thich hop c6 ducc tuan Ma hay khong, c6 nhOng ap dung sai tech trong yeacan ducic cling b6 va giii thich trong bao can tai chinh hay khOng;Lap bdo cao tai chinh tren ca s6 bout dOng lien Mc trir trutmg hap khOng the cho rang COng ty se ti6p tucboat Ong kinh doanh; vaThiel ke va thvc hien he th6ng kiem soar nOi bet mOt cach him hieu cho muc dich lap va trinh bay bdo caotai chinh hop 1Sr nhim han the rai ro va gian Ian.
Ban Gam d6c chin trach nhiem dam bao rang s6 ke toan dtroc ghi chep mOt cach pha hop de phan anh mOtcach hap ly tinh hinh tai chinh cita COng ty 6 bat kji thai diem nao va dam bao rang bap cao tai chinh Man thischuen muc ke toan, the do Ice toan doanh nghiep Viet Nam va cac quy dinh phdp 15, co lien quan den viec lapva trinh bay bao cao tai chinh. Ban Giam d6c cling chit! trach nhiem dam bao an Man cho Lai sari ctia COng tyva thvc hien cac hien phap thich hap de ngan chan va ph. 'hin cac hanh vi gian Ian va sai phum khac.
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Ngity 11 than& 02 nam 2014Thanh pha Ho CM Minh, CHXHCN Viet Nam
yeu ca'u n8u ten trong viec lap bao cao tai chink
Deloitte.6720 /VN1A-HN-BC
BAD CAO KIEM TORN DOC LAP
COng ty TNHH Deloitte Viet NamThi ng 12A, T6a nha Vinaconex34 Lang Ha, Cluan D iOng Da,Ha NOL Viet NamTel : +844 6288 3568Fax: +844 6288 5678www.deloitte.com/vn
Kinh gni: Cie Co thingH6i dOng Quail tri vi Ban Glim d6cCOng ty Co phi]] Thin ph6i Khi thap ap khi Vi6t Nam
Chimg tOi da kiem toan bao cao tai chinh kern theo cea C6ng ty CE phAn Phan phEi !Chi thAp ap ,DAu khi VietNam (goi tat la "COng ty"), ducat lap ngay 11 thong 02, nam 2014 to trang 3 den trang 24, bao g6m Bang candei ke toan tai ngay 31 thong 12 nam 2013, BA° cao két qua hog dOng kinh doanh, Bac) cao luu chuyen nen techo nam tai chinh ket thee ding ngdy va Ban thuyet minh bao cao tai chinh (goi chung la "bdo cao tai chinh").
flitch nhiem ctia Ban Gahm dace
Ban Giam dEc Cong ty chiu trach nhiem ve viec lap va trinh bay trung thuc va hop 19 No cao tai chinhCong ty theo chuan mot Ic'é toan, ché do ke toan doanh nghiep Via Nam Nth cac quy dinh pith') 19 ce lien quanden via lap va trinh bay bao cao tai chinh va chiu trach nhiem ye kiem soot not be ma Ban Glatt doe xac dinhla can thief de' dam bao cho viec lap va trinh bay ban cao tai chinh khOng ce sai set trong yeu do gian Ian hoacnhArn Ian.
Trdch nhiem cua Kiln; loan vien
Traci), nhiem cita thing tOi la dua ray kien ve bdo cao chinh dua tren ket qua cea cuec ,kiem than. Chang taida tien hanh kiem toan theo chuan muc kiem, toan Viet Nam. Cac chuan muc nay yeti cau chung tOi tuan thuchuan mac va cac quy dinh ye dao nghe nghiep, lap ke hooch va thgc hien cuOc kiem toan de dat dugc sudam bao hop 19 ye via lieu bao cap tai chinh cua COng ty cO con sai sot trong yeu hay khOng.
COng via kiem toan bao gem thuc hien cac thu roc riliam thu than cac bang chung kiem toan ve cac so lieu vathuyet minh tren bao cao tai chinh. Cac the, tic kiem toan dirge lua chon ten xet down ceo kiem toan vien,bao gem danh gia rei ro co sai set trong yeti trong bao car) tai chinh do gian Pan hoac nhamlan. Khi thuc hiendanh gia cac rei ro nay, kiém toan vien da xem xat, kiem soot not be cea C6ng ty quan den viec lap va trinhbay bdo cao tai ,chinh trung thuc, hop 19 ,nham, thiet ke cac thu hem toan phi hop yeti tinh hinh thuc te, tuynhien khOng nham muc Bich dua ray kien ye hieu qua cila kiem soot nOi b0 cua COng ty. COng via kiem toanceng bao gem danh gia tinh thich hop cea cac chinh sach k6 toan &roc ap dung va tinh hop 19 dm cac trec tinhke toan cea Ban Giam dee cling nhu danh gia viec trinh bay tong the bdo cao tai chinh.
Chung tOi tin trong rang cac bang chting kiém toan ma chting tOi cid thu thap duce la day de va thich hop lamco s6 cho y kien kiem town cua chting t6i.
i kiln ciia Kam loan vien
Theo 9 kien cua chung tei, bao cao tai chinh da phan anh trung thgc va hop 19, tren cac khia canh tong yeti,tinh hinh tai chinh cua C6ng ty tai ngay 31 thong 12 nam 2013, ceng nhu ket qua hoot dOng kinh doanh va tinhhi ti'en to cho nam tai chinh ket thuc cling ngay, phi' hop yeti chuAn muc ke than, the dO ke toan
• Nam va cac quy Binh phap 19 c6 lien quan den viec lap va trinh bay bdo cao tai chinh.
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PhaPh6 T6ng Gisim d6cChang nhan dang k9 hanh nghe kiem wan s60042-2013-001-1Thay met vd dal diem choCONG TY TNHH DELOITTE \1ST NAMNgay I I thong 02 titan 2014Ha Noi, CHXHCN Viet Nam
Hoang Van KiénKiem toil] viaChUng nhan Mug k9 hanh nghe kiem Wan s61130-2013-001-1
Ten Deloitte duoc dung a chi mat hoac nhik thanh vier! cOa Deloitte Touche Tohmatsu Limited,m int ding ty TNHH co tru ser tai Anh, va mang lu6i cac hang thanh vien m6i thanh vien la motto chtrc dOc lap ye mat phap ly. Vui !Ong xem tai website www.deloitte.com/about de Net themthông tin chi trot ye ca cau phap l y caa Deloitte Touche Tohmatsu Limited va can h5ng Mani) vien.
2
CONG TY CO PHAN PHAN PHOI Kill THAP AP DAU Kill V1€T NAM Bin cio tai chinhLau 7, tea nit& PV Gas Tower, s6 673 Nguyen Hear Thc), 88 Phu& Men Cho nam tai chinh ket thecHuyen Nhã Be, thanh ph6 H6 Chi Minh, CHXHCN Viet Nam ngay 31 thing 12 clam 2013
BANG CAN DOI ICE TORN
Tat ngay 31 thong 12 nam 2013
TAI SAN Mi soA Thuyet
minh31/12/2013
MAU S6 B 01-DNDon sit: VND
31/12/2012
A. TAI SAN NGAN HAN 100 2.114.166.872.382 1.690.259.161.105
(100=110+130+140+150).1I. Tien va cac khoin twang throng ken 110 5 927.255.755.668 585.289.336.243
Tien 1 1 1 367.255.755.668 337.289.336.243
Cie khoin arcing duang tin 112 560.000.000.000 248.000.000.000
II. Cic khoin phii thu ngin 130 1.129.909.873.280 1.053.344.894.972I. Phai thu khach hang 131 1.114.048.441.560 1.001.731.429.762
2. Tra fru& cho nguai ban 132 6 13.461.049.455 49.849.697.493
3. Cac khoan phai thu khac 135 7 2.910.382.265 2.273.767.717
4. Da phang phii thu ngin han khO 139 (510.000.000) (510.000.000)C
III. Hang ton kho 140 8 11.153.961.998 9.332.239.117
1. Hang ton kho 141 11.153.961.998 9 332 239 117
IV. TM sin ngin hp khic 150 45.847.281.436 42.292.690.773E
1. Chi phi tri truer ngen han 151 9 3.405.970.098 5.134.598.880
2. Thue GTGT duac khau trir 152 41.869.826.538 36.776.607.093
3. Tai san ngen han khic 158 571.484.800 381.484.800
B. TAI SAN DAI HAN 200 433.169.674.914 359.035.102.452
(200=-220+260)
I. TM sin co dinh 220 419.608.891.753 355.070.443.599
1. Tat san c6 dinh hum hinh 221 10 367.624.998.512 276.986.274.694
- Nguyen gia 222 487.103.923.108 358.216.847.658
- Gici tri hao men lay ke" 223 (119.478.924.596) (81.230.572.964)
2. Tai san c6 dinh yO hinh 227 11 46.981.273.171 45.871.423.479 9
- Nguyen gid 228 48.683.815.186 47.007.222.820
- Gia tri hao man lay ke 229 (1.702.542.015) (1.135.799.341)
3. Chi phi xay clang ca ban de dang 230 12 5.002.620.070 32.212.745.426
II. Tii sin dii han khic 260 13.560.783.161 3.964.658.853I. Chi phi tri fru& dal han 261 10.729.306.126 1.343.181.818
2. Tai san dii han khac 268 2.831.477.035 2.621.477.035
TONG CQNG TAI SAN (270 = 100 + 200) 270 2.547.336.547.296 2.049.294.263.557
Cac thuyit minh tit trang 7 din trang 24 la mat bo phan hop thanh cua bcio cdo tai chinh
3
CONG TY CO PHAN PHAN PHOI KHi THAP AP DAU KHI V1tT NAM Rio cko tai chinhLau 7, tha nhã PV Gas Tower, so 673 Nguyen Him Th9, xa Phurgc Klett Cho Elam tai chinh ket thficHuyen Nha Be, thanh phe Ho Chi Minh, CHXHCN ViOt Nam ngay 31 thang 12 nam 2013
BANG CAN DOI Kt TOAN (Tiep theo)
Tat ngay 31 thting 12 nam 2013
NGUON VONA
MA solimit
minh31/12/2013
MAU SO B 01-DNDan vi: VND
31/12/2012
A. NQ PHAI TRA (300=310+330) 300 1.523.423.462.792 1.053.534.077.037
1. Nq ngin him 310 1.523.403.462.792 1.053.534.077.037
1. Phil tra nguai ban 312 13 1.478.290.239.528 1.004.212.475.021
2. Thue va cac khoin phai nOp 314 14 3.095.297.838 23.446.404.814Nha nok
3. Phai tra ngurri lao dOng 315 5.113.957.861 976.578.987
4. Chi phi phai tra 316 15 22.907.575.724 4.088.102.933
5. Cat khoan phi tit, phii nOp ngan hp khac 319 16 13.082.213.331 20.752.144.602
6. Quy khan thu6ng, phik Igi 323 914.178.510 58.370.680
II. Nq dii km 330 20.000.000
1. Phil tra dai han khk 333 20.000.0004:
B. VON CHI) SO HIM (400=410) 400 17 1.023.913.084.504 995.760.186.520
I. VOA) chU sir Mtn 410 1.023.913.084.504 995.760.186.520
1. Von au to clia chit set hem 411 429.000.000.000 429.000.000.000
2. Quy diu to phat Men 417 420.022.582.837 335.832.582.837
3. Qtly d9 phOng MI chinh 418 42.896.731.029 42.896.731.029
4. Quy kit& thuOc von chi' se, tau 419 12.450.000.000 6.000.000.000
5. Lai nhuan sau thue chua phan ph6i 420 119.543.770.638 182.030.872.654
TONG CQNG NGUON VON (440 = 300+ 400) 440 2.547.336.547.296 2.049.294.263.557
41"t10-37S775-I-IN
CONG TVtY27 co P
7.1/4" APPHA.NP II 'CHIVic,\ y I E. T NAM
ri:" F-15 c;
Nguyen Hi AnNguiri Men
Ngay 11 thang 02 aim 2014
Nguyen Plurang ThfiyKe toin fruit' ng
Nguyen %In SanGikm dem
Cac duty& mink tit trang 7 din trang 241a mot bo phan hop thank cia brio trio tai chinh
4
CONG TY CO PHAN PHAN PHOI KPH THAP AP DAU KHI VItT NAMLau 7, tea nha PV Gas Tower, s6 673 Nguyen Hal/ Th9, xi Phuac KienHuyen NM Be, thanh pho He Chi Minh, CHXHCN Viet Nam
Rio cão tat chinhCho nim tai chinh ket tithe
ngay 31 thang 12 nim 2013
BAO CAO KET QUA HOST HANG IUNU DOANHCho nam tai chinh kit link ngay 31 Sing 12 nem 2013
Mi ThuyetCHI TIED A.so mob
1. Doanh thu bin hing vi cung cap dich vy 01 19
2. Cac khan giarn lit doanh thu 02
3. Doanh thu thuin ve bfin hing vi cung capdich vy (10=01-02)
10
4. Gii vim hang ban ya dich vti cung cap 11 20
5. Lqi nhu4n gyp ve bin hing vi cung capdich vy (20=10-11)
20
6. Doanh thu host ding tai chinh 21 21
7. Chi phi ban hang 24
8. Chi phi quail ly doanh nghiep 25
9. Lqi Mitten tir host Ong kinh doanh 30(30=20+21-(24+25))
10. Thu nhap khac 31
Chi phi kit 32
(11)/Lqi nhuen khic (40=31-32) 40
13. Wing 191 nhuin ke toin fruit thud 50(50 = 40+30)
14. Chi phi thud thu nhip doanh nghiep hien hinh 51 22
Lqi nhan sau thud thu nhep doanh nghiep 60(60=50-51)
Lai ca bin Din co phi& 70 23
MAU SO B 02-DNDon VND
2013
2012
6.422.140.174.796
5.487.575.459.863
6.422.140.174.796
5.487.575.459.863
5.903.089.774.224
5.012.108.078.325
519.050.400.572
475.467.381.538
24.239.308.154
49.635.822.996
191.459.825.477
165.107.933.715
70.345.165.240
56.001.792.443
281.484.718.009
303.993.478.376
12 421 871
70.917.642
227.025.820
(214.603.949)
70.917.642
281.270.114.060
304.064.396.018
72.170.534.738
76.045.349.005
209.099.579.322
228.019.047.013
5.315G3006O.__
GONG TY \co PHAN
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Nguyen Hi AnNgutril#p bieu
Ngay 11 thang 02 nem 2014
Nguyen Phumng ThiyKt tofin truang
Nguyen Vin SonGiim Chic
Cele thuyet minh tfr trang 7 din Wang 24 la mat hi) phan kip thank caa brio cao tai chinh
5
MAU SO B 03-DNDan vi: VND
2013
2012
281.270.114.060 304.064.396.018
(24.239.308.154)299.276.341.618
42.245.535.712 36.430.413.186510.000.000
(49.635.822.996)291.368.986.208
(114.978.216.187)(1.821.722.881)
497.942.871.920(6.884.307.426)
(93.391.419.161)(8.490.873.508)
(432.554.079.585)45.884.379
209.842.551.941(5.670.669.436)
(68.609.139.458)(11.040.081.059)
571.652674.375 (16.616.547.010)
(73.176.298.659) (124.989.895.686)23.089.863.709 53.000.711.885
(50.086.434.950) (71.989.183.801)
(179.599.820.000)(179.599.820.000)
341.966.419.425
585.289.336.243
927.255.755.668
(99.248.937.500)(99.248.937.500)
(187.854.668.311)
773.144.004.554
585.289.336.243
CONG TY CO PHAN PHAN PHOI KHI THAP AP DAU KHI VIET NAM Bio cao thi chinhLau 7, tea nhá PV Gas Tower, so 673 Nguyen Him Th9, xa Phu& Men Cho !tam tai chinh kit thlicHuyen Nha Be, thanh ph6 H6 Chi Minh, CHXHCN Viet Nam ngay 31 thang 12 nom 2013
BAO CUT) Lift CHUYEN TIEN TIE
Cho Win; tai chinh kit fink ngity 31 thang 12 nom 2013
CHI TIEU MA set
I. LU'U CHUYEN TIEN Ti]' HOAT DQNG KINH DOANH
1. Loi nhuOn &Wm thug 012. Ditu chinh cho tic khoinKhau hao tai son co dinh 02Cac khoan du phong 03(Lai) to hoot dung dau hr 053. Lqi nhu(in tir hoot dung kinh doanh front thay dti 08
Wm km d(ingThay d6i cac khoan phai thu 09Thay d6'i hang ton kho 10Thay d6i cac khoan phai tra 11Thay d6i chi phi tit truelc ya toi san ngan han khac 12Thud thu nhap doanh nghiep a nOp 14Tian chi khac cho host dOng kinh doanh 16
Luu chuyin tan thuin tir hoot dgng kinh doanh 20
II. LUt CHUYEN TIEN Tic HOAT DQNG DAU TU.1. Titn chi dcz mua sate, Ay dung tai san co 212. Thu Iii ti6n gal, co hie ve nhuan dtroc chia 27
Lieu chuyin din thuin tie hogt &Ong dAu tie
LUU CHUYEN TIEN Ti]' HOAT DQNG TAI CHINH
30
1. C6 tirc da tra cho co dang 36Ltru chuyin thudn tie hogt dgng tar chinh 40
Ltru chuytn titn than trong nAm (50=20+30+40) 50
Tien vi twang throng tiers dAu 60
Tien vi twang throng tiers can nAm (70=50+60) 70
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Nguyen HA AnNgtriri lop bleu
Ngay 11 timing 02 nom 2014
Nguyen Phtrung ThayKt tom truing
Nguytn Yin SunClam Mc
Ccic thuyét mink tit trang 7 den trang 241a mot b0 phan hop thank clia boo cao tai chinh
6
CONG TY CO PHAN PHAN PHOI Kill TRAP AP DAU Kill VIET NAM Bao cao tai chinhLiu 7, tea nha PV Gas Tower, sO 673 Nguyen Hdu Thq, xa Plunk Kien Cho nam tai chinh ket tit&Huyen Nha Be, thanh phO HO Chi Minh, CIDCHCN Viet Nam ngay 31 thang 12 nam 2013
THUYET MINH BAO CAO TAI CHINH MAU SO B 09-DNCar thuyit minh nay la mOt b(3 phan hop thanh va can dupe cloc thing theft vai bcio cao tai chinh kern theo
THONG TIN KEA' QUAT
Hinh fink sty hitu von
COng ty C6 ph'A'n Phan ph6i Khi thap ap Dau khi Viet Nam (goi tit la "COng ty") dude thanh lap Va
hog clang tai Viet Nam dual hinh thirc cong ty cO phan theo Giay chung nhan clang ky kinh doanh Iandau sO 4103006815 ngay 23 thang 5 nam 2007 va cac giiy phdp dieu chinh. Theo Giay chimg nhanclang ky kinh doanh Ian 6 ngAy 25 thang 5 Mut 2012, vim dieu le cea COng ty la 429.000.000.000thing. C6 phieu cua COng ty duce niem yet tree SO Giao dich chUng khoan thanh ph6 H6 Chi Minhvol ma chting khoan la PGD.
COng ty me Mia COng ty la Ting Cting ty Khi Viet Nam - Cling ty C6 phan nim gilt 50,5% van dieule.
Tang sO nhan vien mia COng ty tai ngay 31 thang 12 nam 2013 la 171 (tai ngay 31 Mang 12 nam2012: 161).
Hoot deng chinh
Hoot gong chinh cita COng ty bao gam kinh doanh va van chuyen khi thap ap bang duting Mg; muaban khi cOng nghiep (IchOng mua ban gas tai thanh ph6 He Chi Minh), vat tu, may m6c, thiet bi hOachat va phucmg tien van chuyen nganh dam khi; ttr van chuyen giao cong nghe; xay dung cOng trinhcOng nghiep, he thong citrimg Ong, kho bdi, tram chiet phoc vo nganh dau khi; mua ban, van chuyenzing, dau nhOt, cac sin pham khi kh6, kinh doanh LPG, CNG, LNG va cac sin pham c6 nguOn gac tirdau, khi (thong mua ban gas tai try ser COng ty); cung cap dich vo hoan cai phircmg tien van tai (trirgia cong co khi, xi ma then, tai the phE thai tai tro so COng ty; kitting thiet ke phircmg tien van tai);mua ban, lap dat, sirs chtta va bão during thiet bi chuyen dal sir thing cho phucmg tien giao thong vantai va may met - thiet bi nganh Ming - lam - ngu nghiep; mua ban vat lieu xay dung, hang trang tri notthat; kinh doanh bit &Ong sin; thi cling xay dung cOng trinh ha tang ksi thuat khu cong nghiep, khudin cu va khai thac khoang sari.
CO SO LAP BAO CAO TAI CHINH VA NAM TAI CHINH
Ca sO ISp bao cao tai chinh
Rao cao tai chinh kern theo cluerc trinh bay bing Deng Viet Nam (VND), theo nguyen tic gia gac vaphe hop veri chitin 'floc ke toan, the de ke toan doanh nghiep Viet Nam NM cac quy dinh phap ly c6lien quan den viec lap va trinh bay bão cao tai chinh.Bao cao tai chinh kern theo khOng &tam phan drib firth hinh tai chinh, kat qua hoat Ong kinh doanh vatinh hinh hru chuyen tien to theo cac nguyen tic va thong le, ke Man duqc chap nhan chung tai cacmew khdc ngoai Viet Nam.
Min tai chinh
Nam tai chinh cria COng ty bit dau tir ngay 01 thang 01 va kat there vao ngay 31 thang 12.
3. AP DUNG 'WONG DAN ICE TOAN MOI
Hutng dim mei trt cht dO quail It, sir dyng va trich khAu hao tai son co dinh
Ngay 25 thang 4 Mtn 2013, Be Tai chinh di ban hash ThOng tv sO 45/2013/TT-BTC ("ThOng tu 45")hiking clan the de quint ly, sir dung va trich khan hao tai sin ea, dinh. ThOng tu nay thay the ThOng tirsa 203/2009/TT-BTC ("ThOng hr 203") ngay 20 thing 10 nam 2009 dm BO Tai chinh huemg din thede quan ly, sir dung va trich khau hao tai sin cO dinh. ThOng tir 45 di hieu lot thi hanh Ice tir ngay 10thang 6 nail] 2013 va ap thing cho nim tai chinh 2013 tre di. Ban Gam detc danh gia ThOng tu 45kh8ng c6 anh huang trung yau den bao cao tai chinh cua C8ng ty cho ram tai chinh kat thec ngay 31thang 12 nim 2013.
,NTHI
KHI
AM
aR'
CONG TY CO PHAN PHAN PHOI ICHI THAP AP DAU KHI VIET NAM Bão cao tai chinhLau 7, tea nha PV Gas Tower, so 673 Nguyen Han Tho, xd Plunk Kien Cho nam tai chinh ket thiicHuyen Nha Be, thanh phew Ho Chi Minh, CHXHCN Viet Nam ngdy 31 thang 12 nam 2013
THUYET MINH BAO CAO TAI CHINN (Tiep theo) MAU SO B 09-DNCric thuyit minh nay is mat bet phan hap thanh va can duvc (lac thing that vat bcio cat) tai chinh kern theo
4. TOM TAT CAC CHINH SACH KE TOAN CH6 YEU
Sau day la cac chinh sach ke toan chi) yOu dugc C8ng ty ap dung trong viec lap bao cao tai chinh:
Vac tinh ke toan
Viec lap bao cao tai chinh tuk) the theo churn mvc ke toan, the de ke toan doanh nghiep Viet Nam vacac quy dinh phap ly c6 lien quan den viec lap va trInh bay ban can tai chinh yeu cau Ban Giam decphii c6 nheing uac tinh va gia dinh anh huang den se lieu bao cao ve cong nq, tai san va viec trich baycac khoan cong nq va tai san tiem tang tai ngay lap bao cao tai chinh cling ram cac s6 lieu bao cao vedoanh thu va chi phi trong sad nthn tai chinh. Mdc du cac Sc tinh ke than du gc lap bang tat cal svhien bier cUa Ban Giam d6c, so thvc to phdt sinh ce the khac veri cac Sc tinh, gii dinh ddt ra.
ang cy tai chinh
Ghi nh4n ban rinu
Tat san red chinh: Tai ngay ghi nhan ban du, tai san tai chinh dugc ghi nhan theo gid g6c cong cacchi phi giao dich c6 lien quan trvc tiep den viec mua sam tai san tai chinh de. Tai san [Ai chinhCOng ty bao g6m tiers va cac khoan tucmg duang tiers, cac khoan phii thu khach hang va cac khoinphai thu khac.
Cong no tai chinh: Tai ngdy ghi nh'in ban etau, cong ng tai chinh dugc ghi nh'an theo gia g6c cong cacchi phi giao dich co lien quan frac tiep den viec phat hanh cong nq tai chinh d6. Cting no tai chinh ciraCOng ty bao gem cac khoan phai tra nginai ban, phii tri khac va chi phi phai lit
Ddnh gid sau ghi nht)n ban thin
Hien Lai, chin cer quy dinh ve danh gia lai cong cv tai chinh sau ghi nhan ban dAu.
Tien vi cac khoin tutmg dining tiers
Tien va cac khoan twang throng tiers bao g6m lien mat tai guy, cac khoan lien gai khOng ky han, carkhoin dAu to ngin han, co khâ nang thanh khoan cao, de clang chuyen do' i thanh tien va it rill ro lienquan den viec bien (Ring gid
Dtr phOng phii thu kh6 dal
Dry phOng phdi thu kh6 del dugc trich lap cho rihrmg khoan phai thu da qud han thanh toan tir sauthang tea len, hoc cac khoan phai thu ma nguai nq khO c6 kha nang thanh toan do bi thanh ly, phãsan hay cac khO khan twang tv.
Hang ton kho
Hang ton kho dugc xic dinh tren ca ser gia thap han giffa gia g6c va gia tri thuan c6 the thvc hiendugc. Gid gOc hang ton kho bao Om chi phi nguydn vat lieu frac tiep, chi phi lao Ong frac tiep vachi phi san xuAt chung, neu ca, de c6 dugc hang bin kho a dia diem va trang thai hien tai. Gia g6chang Mn kho dugc xac dinh theo phtrcmg phap binh quan gia quyen. Gia tri thuan c6 the thvc hiendugc dugc xdc dinh bang gia ban Sc tinh trir cac chi phi Sc tinh a !loan thanh san phim cling chiphi tiep thi, ban hang va phan phai phat sinh.
Dv phemg gam gia hang ten kho cilia COng ty dugc trich lap theo cac quy dinh ke toan hien hanh.Theo do, Ging ty dugc phep trich lap dv phOng gidm gia hang ton kho bdi then, hemg, kern pham chatva trong true:mg hqp gia g6c cua hang ton kho cao hem gid tri thuan c6 the thvc hien dugc tai ngay ketthew ni8n do ke
CONG TY CO PHAN PHAN PHOI ICHI THAP AP DAU KHI VItT NAM Bio cio tai chinh
Lau 7, tea nha PV Gas Tower, s6 673 Nguydn Hint Thg, xi Phurerc Ki'dn Cho nam tai chinh ket thewHuyan Nha Be, thanh ph6 H6 Chi Minh, CHXIICN Viet Nam ngay 31 thang 12 narn 2013
THUYÈT MINH RAO CAO TAI CHINN (Tier) then)Ccic thzryest mink nay la mot b0 Plan kg) thanh va can duvc dQc citing theft van bao
MAU SO B 09-DNcao tat chinh kern theo
4. TOM TAT CAC CHINH SACH KE TOAN CH11 YEU (Lep theo)
TM sin co dinh ham hinh va khan hao
TM san co dinh hat hinh dugc trinh bay theo nguy gn gia tra gia tri hao men lay ke.
Nguyen gia tai san co dinh him hinh bao gom gid mua va Man bet cac chi phi khac lien quan trgc tiepden viac dtra tai sin vao trang thai sin sang sir dung.
TM sin co dinh hat hinh durgc khiu hao theo phucmg phap Clutmg thang dam tren thin gian him clanguric tinh, cu ME nhu sau:
2013S6 nam
Nha cira va vat kik frac 5 - 20
May mOc va thi gt bi 3 - 10
Thigt bi van phOng 3 - 6
Phucmg tien van tai 6
TM sin co dinh vi hinh ve khiu hao
Tai sin co dish v8 hinh city COng ty the hien guy& sir dung dat, phan mem may tinh va tii sin codinh vet hinh khdc. Quyan sir dung dat co thai ham dugc trich khau hao tren co so thai gian thgc todirge cap, quyen su clung dat khOng co tiled han kh8ng phai trich khau hao. Cac phan mem may tinhva tai sin co dinh vet hinh khdc dirgc khau hao theo phucmg phap dulang thing theo thai gian himdang urk tinh tir 3 den 5 nam.
Chi phi 'Lay chyng co bin do dang
Cie tai sin dang trong qud trinh xay dgng phttc vu muc dich sin xuat, cho thue, quin tri hoac cho batky muc dich nao khac dirge ghi nhan theo gia g6c. Chi phi nay bao ggm chi phi dich vu va chi phi tatvay c6 lien quan phi hqp vOi chinh sach ke thin cue COng ty. Viec tinh khAu hao cue cac tai sin naydrat dp clang giOng nhu vol cac Vol sin khac, bat dau tir khi tai sin b vao trang thai sin sang sir dung.
Ghi nhan doanh thu
Doanh thu ban hang dtrqc ghi nhan khi ding thai theta man tat ca nam (5) dieu kin sau:
Cling ty di chuyen giao phan Ion rai ro va lqi ich gin lien voi quyen se : him sin pham hoac hangboa cho !viral mua;
Ging ty kheing con nam giar quyen pan IS, hang h6a nhu nguei sr): him hang hoa hoac quyen kiemsok hang h6a;
Doanh thu duoc xac dinh tuung dot chic chin;
COLT ty se thu ductc lqi ich kinh to tir giao dich bin hang; va
(e) Xic dinh ducc chi phi lien quan den giao dich bin hang.
Lai tien giri ducc ghi nhan ten co so don tich, duerc xac dinh trén se du cac tat khoan tien gal va liisuet ap dung.
Cac khoin dcr phing
Cac khoan du phOng ducrc ghi nhan khi COng ty c6 nghia Iry no hien tai do ket qui tir met su kien daxay ra, ea COI% ty ci khi ning phai thanh tom nghia vu nay. Cac khoin du phOng duerc xac dinh trenco so trerc tinh cue Ban Guam elk ye cac khoan chi phi can thiet de thanh thin nghia vu no nay taingay ket tthic then do, ke Man.
9
CONG TY CO PHAN PHAN PHOI Kill THAI' AP DAU Kill VIET NAM Bfio ego tai chinhLau 7, tha nha 1N Gas Tower, se 673 Nguyen WM Th9, xa Phu& Kien Cho nazi) tai chinh ket theeHuyen Nhã Be, thanh phE 1-16 Chi Minh, CHXHCN Viet Nam ngay 31 thang 12 nam 2013
THUYET MINH BAO CAO TAI CHiNH (Tiep theo) MAU SO B 09-DNCcic thuyit minh nay la mot bq phan hop thanh va can cluvc doe citing thai vdi bao cao tai chinh kern theo
4. TOM TAT CAC CHINH SACH KE TOAN CHU YEU (Tiep theo)
Thui
Thue thu nhap doanh nghiep the hien ding gid tri dia se thue phai tra hien tai va se thue boar) lat.
Se thue phai VA hien di dirge tinh dav teen thu nhap chiu [hue trong nam. Thu nhap chiu thue khacveri lqi nhuan thufin dirqc trinh bay Van bao cao ket qua boat do, ng kinh doanh vi thu nhap chiu thuekhOng bao gem cac khoin thu nhap hay chi phi tinh thue hoac daqc khau trir trong cac nam khac (baogem ca to mang sang, nett cO) va ngoai ra khOng bao gem cac chi Van khOng chiu thue hoac khOngdirge khan trir.
Thue thu nhap hoan Jai duqc tinh trén cac khoan chenh Lech gift gia tri ghi se va ca sa tinh thue thunhap caa cac khoan mac tai san hoac cOng no tre'n bão carp tai chinh va duce ghi nhan theo phuccngphap bang can d6i ke Wan. Thue thu nhap hoan Iai phái tra phii dirge ghi nhan cho tat ca cac khoanchénh lech tam thai dm tai san thue thu nhap !loan lai chi drat ghi nhan khi chic chin co de lqinhuan tinh thue trong tuong lai de khan trir cac khoan chenh Tech tam thai.
Thue thu nhap hoan lai cluqc xac dinh theo thue suit da tinh se ap clang cho nam tai san dirge thu h6ihay nu phai tra ducat thanh Man. Thue thu nhap hoan lai dirqc ghi nhan vac, ket qua boat &mg kinhdoanh va chi ghi van von chi) so hiru khi khoan thue d0 co lien quan den cac khoan mac duce ghithing vao vim dal sa him.
Tai san thue thu nhap hoan Iai va nu thue thu nhap hoan Iai phai tra duct bit tit khi COng ty cO guy&hqp phip gitla di san thue thu nhap hien hinh vol thue thu nhap hien hanh phai nOp va khicac tai san thue thu nhap hoar lai va nq thue thu nhap hoar' lai phai tra lien quan tai thue thu nhapdoanh nghiep ducat quan ly bed ding met ca quan Uwe va COng ty c6 du dinh thanh than thue thunhap hien hank teen ca sa thafin. COng ty khOng ghi nhan thue thu nhap doanh nghiep hoan Iai dokhOng c6 cac khoan chénh lech Mpg yeu gift gin to ghi se dm cac khoan mac tai san hofic cong ngteen bang can doi ke toan va co se tinh thue thu nhap doanh nghiep tai ngay 31 thang 12 nam 2013.
Viec xac dinh thue thu nhap cua COng ty can dr vao cac quy dinh hien hanh ve thue. Tuy nhien,nhang quy dinh nay thay del theo tirng thai ky va viec xac dinh sau cimg ve thue thu nhap doanhnghiep tty thuOc vao ket qua kiem tra cua ca quan thue co than) quyen.
Cac loaf thue khac cluqc ap clang theo cac Ithat thue hien hanh tai Viet Nam.
10
CONG TY CO PHAN PHAN PHOI KHI TRAP AP DAU KHI VIST NAM Bap eau tai chinhLk 7, tha nha PV Gas Tower, so 673 Nguyen HMI Th9, xft Phu& Kien Cho nam tai chinh ket thatHuyen NM Be, thAnh ph6 H6 Chi Minh, CHXHCN Viet Nam ngay 31 thang 12 nam 2013
THUYET MINH BAO CAO TAI CHINH (Tiep Dieu) MAU SO B 09-DNCcic thuyit minh nay la mat bei phan h9p thanh va can ducc cl9c dong Merl vol bao cao tat chinh ;cam then
TIEN VA CAC IOWAN TUONG WONG TIEN
31/12/2013 31/12/2012VND VND
Ti'Pn mat 165.130.923 38.523.314Tien gill ngan hang 367.090.624.745 337.250.812.929Cie khoan Mang throng teen 560.000.000.000 248.000.000.000
927.255.755.668 585.289.336.243
TRA THIS& CHO NGUO*113/iN
31/12/2013 31/12/2012VND VND
COng ty Co plan B9c 6ng Dan khi Viet Nam (i) 6.455.057.097 25.342.652.647COng ty Co phan Xfiy lip Diu khi 2 00 4.986.702.672 13.181.575.408Kit 2.019.289.686 11.325.469.438
13.461.049.455 49.849.697.493
(i) Ngay 07 thang 8 nam 2010, COng ty da ky Hap dling se 15/2010/PVGASD-PVID/D4 voi Liendanh hang thau (EPC) dai dien la C6ng ty Co phAri Dau to va Xfiy lap khi (nay la COng ty Cophan Bac 6'ng Dau kin Viet Nam) ye viec "Mitt ke - cung cap thiet bi cOng nghe va thi cOngxay dung cOng trinh cho da an phan phOi khi thap ip cho the khu cOng nghiep huyen NhanTrach, tinh DOng Nai - Giai doan 1", gia tri hop dOng (da bao g8m thue gid tri gia tang) tam tinhIA 231.408.589.231 ding. Tai ngiy 31 than 12 nam 2013, so du COng ty tam (mg cho EPC (daidien la C8ng ty Co phAri Hoc ong DAu khi Viet Nam) IA 6.455.057.097 ding.
Ngay 17 thang 01 nam 2011, COng ty da ky Hop deng s6 01/2011/PVGASD-PVC2/QLDALien danh tong than (EPC) dai dien IA COng ty Co phin Xay lip DAu khi 2 ye viec "Thiel ke -mua sam Vat to thiet bi va thi cOng xay lip cOng tail) Try sa the C8ng ty PVAS D va PVGAS Stai Wing Tau", gin tri hap d6ng (da bao g6m thue gid tri gia tang) tam tinh IA 68.861.021.747
Tai ngay 31 thang 12 nam 2013, s6 du COng ty tam img cho EPC (dai dien IA COng ty CophAn ray lip DAu khi 2) la 4.986.702.672 clang.
7. CAC ICHOÄN PHikl THU KHAC
31/12/2013 31/122012VND VND
COng ty Co phan Diu to Tai chinh COng 'Joan Dan khi Viet Nam 1.652.845.785 1.789.229.707Phil thu teen iai do thu 1.149.444.445Phil thu ve thue thu nhap ca nhan nip hO nhan vien 8.000.000 419.438.010Cac khoin phai thu khic 100.092.035 65.100.000
2.910.382.265 2.273.767.717
11
CONG TY CO PHAN PHAN PHOI Kill THAP AP DAU Kill VI$T NAM Bao cao tai chinhLau 7, t6a nha FT Gas Tower, so 673 Nguyen Him Tho, xa Plurerc Kien Cho am tai chinh ket thimHuyen Nha Be, thanh pa He Chi Minh, CHXHCN Viet Nam ngay 31 thang 12 nam 2013
THUYET MINH BAO CAO TAI CHINH (nap theo) MAU SO B 09-DNCeic thuyét minh nay la mot bQ pkin hop thank va cdn Atm doe thing thin vol brio cao tat chinh kern then
8. HANG TON KHO
3 1/1 2/2 01 3
3 1/12/2 01 2VND
VND
Nguyen lieu, vat lieu
Cling co, dung cu
Hang Wm
Tong
Trir: Dv pheng giMn gift hang ton kho
Gil tri than c6 the thve hien dirge art hang ton kho
9.96 8.400.3 75
72 6.93 0.0 51
45 8.63 1.5 72
8.2 78.80 2.55 7
739.016.052
314.420.508
11.153.961.998 9332.239.1 1 7
11.153.961.998 9332.239.1 1 7
CHI PHI TRA TRUOC NGAN HAN
31/1 2/2 0 13 31/12/2012 4VND VND ;
Thue bin quing cap 2.936.16 9.75 1 4.66 8.5 9 8.8 80
KIS 46 9.800.347 466.000.000
3.405.9 7 0.0 9 8 5.134.598.8 80
TAI SAN CO DINH Hiru HiNH
Nha can vi May mac Phumig tien Thief bivat hien tree vi thiet bi van tii van Oen! Tang Ong
VND VND VND VND VNDNGUYEN G1A \
CTO ugly 01/01/2013 4.068.114.066 346.505.884.483 1.018.211.657 6.624.637.452 358.216.847.658
Mua sib mai 140.566.271 357.135.502 906.225.000 134.000.000 1.537.926.773 dNAi
Xfiy dung co bin hoan 68.140.751.601 63.812.026.582 - 131.952.778.183V
Minh
Clam khitc (46.569.600) (317.113.802) (254.578.812) (3.985.367.292) (4.603.629.506)
Ti ugly 31/12/2013 72302.862338 410.357.932.765 1.669.857.845 2.773.270.160 487.103.923.108
CIA TRI HAO MON LUY
Tai ngiy 01/01/2013 2.138.631.690 74.420.902.876 461.465364 4.209.573.034 81.230.572.964
Khau hao trong Want 695.359.686 39.695.453.326 385.563.394 902.416.632 41.678.793.038
Grim khim (46.569.600) (277.660.423) (165.366.782) (2.940.844.601) (3.430.441.406)
Tai ngiy 31/12/2013 2.787.421.776 113.838.695.779 681.661.976 2.171.145.065 119.478.924.596
CIA TRI CON 141
Tai ogity 31/12/2013 69515.440.562 296.519.236.986 988.195.869 602.125.095 367.624.998512
Ti ;gay 31/12/2012 1.929.482376 272.084.981.607 556.746.293 2.415.064.418 276.986.274.694
Nguyen gia cue tai san co dinh ham hinh bao gem cac tai san co dinh da khau hao het nhung van ceonsir ding tai ngay 31 thang 12 nam 2013 la 3.6 74.23 2.990 tang ngay 31 thang 12 nam 2 0 1 2:2.9 6 1.1 2 7.073 Mng).
12
CONG TY CO PHAN PHAN PHO1 Kill THAP AP DAU KB) VIST NAM Be° cão tai chinhLau 7, tea nhã PV Gas Tower, so 673 Nguyin Him Thq, xi Phu& Kien Cho ram tai chinh ket thficHuy'e'n Nhã Be, thanh ph6 H6 Chi Minh, CIDCHCN Viet Nam ngiy 31 than 12 nam 2013
THUYET MINH BAO CAO TAI CHINH (Tiep theo) MAU SO B 09-DNarc thuyit minh nay is mot be, pkin hop thanh va can cluvc doc dang that wit bao ccio tat chinh Aim theo
TAI SAN CO DINH llcru HINH (Ti6p theo)
Tai san co dinh him hinh cua COng ty bao g6m tai san co dinh la I'm so ck Cling ty G6 phAn Phfinphtri Khi thip ap Diu khi Viet Nam (PVGAS D) va COng ty Co phin Kinh doanh khi 116a king Meer'nam (PVGAS S) tai Wing Tau hinh thanh tren ca so Hqp ding Hqp tac Kinh doanh s6 28/2010/KTA-GAS S/QLDA ngay 08 thang 12 nam 2010 gift PVGAS D va PVGAS S. Theo Hop arm HqpKinh doanh, COng ty c6 trach nhiem hach town va guar' ly tai san co dinh him hinh nay. ThOng tin chititt yt tai san nay nhu sau:
Nguyen gia tai san co dinhKhitu hao lily keilia tri con lai
31/12/2013 31/12/2012VND
68.140.751.60165.942.663
VND
68.206.694.264
TAI SAN CO DINH VO HINH 3A
Phan mem ,O1Quyen sir dung may Bah Kluic TOng cong
VND VND VND VND ElNGUYEN GIA
Tai nay 01/01/2013 45.318.473.220 1.619.949.600 68.800.000 47.007.222.820 Of
Mua trong ram - 1.450.000.000 1.450.000.000
Gam kit& 226.592.366 226.592.366
TO nay 31/12/2013 45.545.065.586 3.069.949.600 68.800.000 48.683.815.18631
CIA TRI HAO MON LUY ICEIN
Ti nay 01/01/2013 - 1.095.666.011 40.133.330 1.135.799.341
Khku hao trong nam - 543.809.336 22.933.338 566.742.674
Tai ngly 31/12/2013 - 1.639.475.347 63.066.668 1.702.542.015
GIA TR! CON LAI
Ti4 ngly 31/12/2013 45.545.065.586 1.430.474.253 5.733.332 46.981.273.171Tai ngay 31/12/2012 45.318.473.220 524.283.589 28.666.670 45.871.423.479
Nguyen gia cua tat san co dinh yes hinh bao gum ck tai san co dinh da Su hao het nhung van con sirdung tai ngay 31 thang 12 nam 2013 la 272.849.600 d6ng (tai ngay 31 thang 12 nam 2012:125.555.600 dung).
13
CONG TY CO PHAN PHAN PHOI KHI TRAP AP DAU KHI VIET NAM Bio cio tai chinhL'au 7, tba nha PV Gas Tower, so 673 Nguyen Hau Thp, xa Phut Kien Cho nam tai chinh ket thucHuyen Nha Be, thanh ph6 1-16 Chi Minh, CHXHCN Viet Nam ngay 31 thang 12 nam 2013
THUYET MINH BAO CAO TAI CHINH (TA) theo) MAU SO B 09-DNCac thuyet minh nay la mot bo phan hop thanh va can dupe doe cbing that vol bcio cao tat chinh kem theo
CHI PHI KAY DING CO BAN DO HANG
31/12/2013 31/12/2012VND VND
He thong phan phti khi thip ap Khu cOng nghiep Hiep 548.538.883Phuem
Van phOng diet' hanh CO'ng ty tai thanh pha Wing Tau 27.950.495.197
He thong phan ph6i khi thap ap Khu cong nghiep 4.266.939.786 3.320.984.074Tien Hai - Thai Binh
Kink 735.680.284 392.727.272
5.002.620.070 32.212.745.426
PHAI TRA NGOOI BAN
31/12/2013 31/12/2012VND VND
T8ng C6ng ty Khi Via Nam - COng ty Co phAn 1.473.761.910.164 993.000.950.682
1Chic 4.528.329.364 11.211.524.339
1.478.290.239.528 1.004.212.475.021
14. THUS VA CAC KHOAN PHAI NQP NHA
31/12/2013 31/12/2012VND VND
Thud thu nhOp doanh nghiep 2.046.162.287 23.267.046.710
Thue thu nhOp cd. nhdn 1.049.135.551 179.358.104-LA!
3.095.297.838 23.446.404.814 KHI
,L1 14
Chi tiet tinh hinh thuc hien nghia vu vol Nha nu& theo ttmg loci thud nhir sau: Ni
--0Ti ugly Tpi ngly
Chi tieu 31/12/2012 SO phiii nOp SO di nOp 31/12/2013VND VND VND VND
Thue gii tri gia tang dau ra 35.332.060.229 35.332.060.229
Thue thu nhap doanh nghiep 23.267.046.710 72.170.534.738 93.391.419.161 2.046A 62.287
Thue thu nhOp ca nhan 179.358.104 6.038.710.244 5.168.932.797 1.049.135.551
Thue nha dOt, fien thus dat 21.381.600 21.381.600
Phi, le phi vi citc kholin phii 3.000.000 3.000.000nOp khic
COng 23.446.404.814 113.565.686.811 133.916.793.787 3.095.297.838
14
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tt
6',
THAFHI
,MA/ 4
CONG TY CO PHAN PHAN PHOI Kill THAP AP DAU Kill VICT NAMLau 7, tea nha PV Gas Tower, so 673 Nguyen WM Th9, xa Phuerc KienHuyen Nha Be, thanh 06 Ho Chi Minh, CHXHCN Viet Nam
Bio clo tai chinhCho nam tai chinh ket thnc
ngay 31 Mang 12 nam 2013
THUYET MINH BAO cAo TAI CHINH (Tieti theo) MAU SO B 09-DNCcic thuyat mirth nay la mat ba pluin hop thank va can &cot dQc clang that voi beco ccio tai chinh kern theo
15. CHI PHI PHAI TRA
31/12/2013 31/12/2012
VND VND
Phai tra COng trinh he thong phan ph6i khi cho C6ng ty 2.495.270.638C6 phan Thep Nhe Be
Phai tra COng trinh Van ph6ng try so cac C6ng ty 4.864.967.921PVGasD - PVGas S Mi Wing Tau cho COng ty Co phanXay lap Dau khi 2Phai tra COng trinh Nhon Trach - Giai clop I cho COng 8.491.990.991ty Co phan Bee Ong Dau khi Viet Nam
Phil tra phOng thoi kiem tra an man tuyen Ong khi 14" 3.808.800.000Phu My GO Dau - Tong C8ng ty Khi Viet Nam - COng tyC6 phan - COng ty Dich vp khiPhii tra ye dich yy kiem tra, dinh gii he thong tu36n 6ng 1.450.000.000Phu My - My xuan - GO Dau giai clop 1, cho COng tyTNHH Thucmg mni Dich vp Trung Tin A ChauPhil tra dy an Hiep Phuac cho COng ty C6 phan B9c 797.686.663Ong Dau khi Viet Nam
Phil tra COng trinh xay dtmg he thong phan phoi khi 561.190.856 2.244.763.422Map ip tai Nhan Tmch cho C6ng ty TNI-IH MTV Tuyin quin ly Dy an Dien lye Dau khi 2Phai tra COng trinh xay dung he thiing phfin plyei khi 1.843.339.511thap ap cho C6ng ty Co phan Thep Pomina
Cac cOng trinh khdc 437.668.655
Phil tra C8ng ty Co phan Kinh doanh Khi him lOng MienNam (i)
Co tirc phai traPhi tre, phii nOp khic
22.907.575.724 4.088.102.933
31/12/2013 31/12/2012
VND VND11.374.000.000 11.374.000.000
726.374.500 8.726.194.500
981.838.831 651.950.102
16. CAC KHOAN PHAI TRA, PHAI NQP NGAN HAN KHAC
13.082.213.331 20.752.144.602
(i) Ngay 08 thang 12 nam 2010, C6ng ty da ky Hqp ding s6 28/2010/KTA-GAS S/QLDA vOiCOng ty Co phAn Kinh doanh Khi hem lOng Mien Nam (PVGAS S) ye viec "Bap tac dáu to xaydung va khai thdc ding trinh Try sec cac C6ng ty PVGAS D va PVGAS S tai Wing Tau" ten ditdo COng ty va PVGAS S man ly tai phiamg Thang NhAt, thanh ph6 Wing Tau, vol ty 16 gapvon la PVGAS D gap 50%, PVGAS S gem 50% ding von 6Autir. Gia tri tam tinh cea hqp dengla 68.884.298.891 dOng. Ngay 06 thang 5 nam 2011, C6ng ty da nhan tien tom img tic PVGAS Svol s6 nen la 11.374.000.000 dong.
15
CONG TY CO PHAN PHAN PHOI KHI THAP AP DAU Kill VItT NAM Rio ego tai chinhLau 7, tha nina PV Gas Tower, so 673 Nguyen Him Thu, dca Phtirdrc Men Cho nim tai chinh k6t thatHuyen Nha Be, thanh ph6 tha Chi Minh, CHXHCN Viet Nam ngay 31 thing 12 nitn 2013
THUYET MINH BAO CAO TAI CHINH (Tiep theo) MAU SO B 09-D1NCac thuyit minh nay la mat ba phan hop thanh va can duvc doc clang thai voi bao ccio tai chinh ken theo
17. VON CHU SO Hilt
Thay doi trong von chic se( hintDi die to
phit WENIv phwg Quy Die thu6ctai MA vinCSO
Lid dein sou thuicbn phi' ph6i COL
VND
Van din Itr cis
VND VND VND VND VND
151 mgiy01/01/2012 429.000.000.000 191.921.745.441 32.946.731.029 224.353.782.037 878122.258.507Lori nhuan Kong nam 228.019.047.013 228.019,047.013Teich the quSlIgi oh* 143.910.837.396 9.950.000.000 6.000.000.000 (159.860.837.396)Inch Quy then thunng, phis (3.031.119.000) (3.031.119.000)Teich Quy Inking Ban (Btu hinh (200.000.000) (209.000.000)Chia et. tire (107.250.000.000 (107,250,000.009)TO oily 31112/2012 429.000.000.000 335132.582137 42.896.731.029 6.000.000.000 182.030.872.654 995.760.186320Lai nhu tong dm - 209.099.579.322 209.099.579.322Teich 64 din lu phat triin ) - 84.190.000.000 - (84.190.000.000) -Teich Quy khen thuthig, pllic In (ii) • (9.046.681.338) (9.046.681.338)Teich Quy thuang Ban ditu (300.000.000) (300.000.000)Teich Qtly dv trii be" sung vtn It (i) 6.450.000.000 (6.450.000.000) -Chia en itc - (171.600.000.000) (171.600.000.000)
TO ugly 311122013 429.000.000.000 420.022.582137 42.896.731.029 12.450.000.000 119341770.638 110.913.084304
Trong nam 2013, Cling ty da trich lap Ong/ deu to phit trien veri so ti&‘n IA 84.190.000.000 Mng,Quy du tray 136 sung vim 'lieu 18 yeti so lien 6.450.000.000 deing va Quy inking Ban di'eu hinh yetiso ti8n 300.000.000 dOng tit lcri nhua'n sau that cua nim tai chinh ket that ngity 31 thing 12 nam2012 theo Nghi guy& Dai h01 dong co ding thubng then nAm 2013 ngay 25 thing 4 nim 2013. )>>
Theo Nghi quy6t Dal 110i icing co ding thubng then nAm 2013 ngay 25 thing 4 narn 2013, COng tycling thuc hiOn tam trich Quy khen thuemg, phfic lai vai se) tien 9.046.681.338 &mg theo Ke hoachphfin phi Igi nhuan nam 2013 &rye phé duyOt. Ban Giam doc COng ty tin ttrang rang so tam trichQuy khen dring, phis len tir lgei nhulan nam 2013 nay se duce phé duyOt trong ky hop Dai hOi(king co dOng thubng nik nAm 2014.
Vein chit to cUa chit kr ham:
ThOng tin chi tidt ve von grip cda the co Mug cua Cling ty tai ngay 31 thing 12 nam 2013 nhu sau:
SO von thkre gop taingiy 31/12/2013
SO von thr gipngly 31/12/2012
VND VND
Tling COng ty Khi Viet Nam - 216.645.000.000 50,50 216.645.000.000 50,50C8ng ty CO phanCk co dOng khic 212.355.000.000 49,50 212.355.000.000 49,50
429.000.000.000 100 00 429.000.000.000 100 00Co phieu:
31/12/2013 31/12/2012
SO luvng co phieu di phit Minh ra tong thing 42.900.000 42.900.000+ CO Olen ph8 thong 42.900.000 42.900.000+ CO phi6u tm dai
St luvng co Riau 9uy+ CO phi8u pith tilting+ Co phieu am dal
St Ittyng ,ed phieu dang Iva hinh 42.900.000 42.900.000+ CO phiéu phO dieing 42.900.000 42.900.000+ Co phitu uu dai
CO phieu phi) thong c6 mOnli gin 10.000 VND/c6 phiOu.
N611
16
CONG TY CO PHAN PHAN PHOI Kill THAP AP DAU KHI VIET NAMLau 7, tea nha PV Gas Tower, so 673 Nguyen Hail ThQ, xa Phirere KienHuyen NM Be, thanh phn H6 Chi Minh, CHXHCN Viet Nam
BA° cão Cid chinhCho nAm tai chinh ket thud
ngay 31 thang 12 nam 2013
THUYET MINH BAO CAO TAI CHINH (Tiep theo) MAU SO B 09-DNCite they& mink nay la mot bo phan hop thank va can cluvc cloc (king that veri bcio cao tea chinh kern theo
VON CHU SO HIYU (Tiep theo)
Co tire:
Theo Nghi quy& Dai hai Ong co dOng thwimg nien nAm 2013 ngay 25 thang 4 nam 2013, COng ty dacling be) co tire dpt 2 tir loi nhuan sau thud' nAm 2012 trong thin 2013 yen so tien la 85.800.000.000clang Huang clueing vari 1.500 deng/c6 phan).Theo Nghi guy& Hai Ong Quail tri ngay 31 thang 7 nAm 2013 va ngay 28 thang 10 nAm 2013, COngty dA tam img co tire Ian 1 va Ian 2 tir led nhuan sau [hue nam 2013 vOi sa. tien 85.800.000.000 Ong(tuong ducmg vOi 1.500 Ong/c6 phan). Quyet dinh cuta ding se ducrc tilting qua tai Dai hOi Ong codong nAm 2014.
BQ PHAN THEO LINH VCC IUNH DOANH VA BQ PHAN THEO KHU VIYC DIA LY
Trong nam, COng ty chi kinh doanh mot mat hang duy nhat la khi thap ap (khi tir nhien) bang &rangong va chi hoat Ong trong pham vi lank thn Viet Nam. Do vay, COng ty khOng co 130 phan theovirc kinh doanh nao khac ngoai yuc kinh doanh khi thap ap va khu vire dia ly nao khac ngoai lAnhthe Viet Nam.
19. DOANH THU BAN HANG VA CUNG CAP DICH VI)2013 2012VND VND
Doanh thu bin khi 6.421.312.077.687 5.487.303.628.550Doanh thu cung cap dich vp 828.097.109 271.831.313
6.422.140.174.796 5.487.575.459.863
GIA VON HANG BAN VA DICH VI) CUNG CAP2013 2012VND VND
Old von ban khi 5.902.791.887.424 5.011.991.523.780
Gia von cung cap dich vp 297.886.800 116.554.545
5.903.089.774.224 5.012.108.078325
DOANH THU HOST DQNG TAI CHINH
Doanh thu hoat Ong tai chinh cita COng ty la lai tien girl c6 lcy han va khOng ce ky han tai the nganhang WI to chile tai chink
CHI PHI TRUE THU NHS!' DOANH NGHIEP2013 2012VND VND
Lai nhu$n teddy thud' 281.270.114.060 304.064.396.018Dieu chinh cho thu nhap chin thudTrir: cad khoan thu nhap khOng chiu thusCOng: the khoan chi phi khOng dude khau trir 147.000.000 117.000.000
- Thb lao cba Hai citing Quan tit Ban kiem soar 147.000.000 117.000.000
Thu nhap chin thud' 281.417.114.060 304.181.396.018Thud' sus& thong thaemg 25% 25%
Thud' thu nhap doanh nghiep be sung (i) 1.816.256.224
Thug thu nhOp doanh nghiep phi! "Op 72 170 534 738 76.045.349.005
(i) COng ty ke khai va nOp thus thu nhap doanh nghiep 66 sung theo bien ban cita KIM man Nhanuerc ngay 07 thang 5 thin 2013.
22.
17
CONG TY CO PHAN PHAN P1461 Kill THAI' AP DAU Kill VIeT NAM BAD cao tai chinhLau 7, tea nha PV Gas Tower, s6 673 Nguyen Him Tho, xa Phutrc Kien Cho nim tai chinh ket thucHuyen Nhá Be, thanh ph6 Ho Chi Minh, CHXHCN Viet Nam ngay 31 thing 12 narn 2013
THUYET MINH BAO CAO TAI CHINH (Tiep Oleo) MAU SO B 09-DNCac thuyet minh nay ta mat ha phan hop thanh va can durtc doc cleing then veri btio cao red chinh kam
LAI CO BAN TREN CO PHIEU
Viec tinh than la; ca ban tren co phieu drat thuc hien ran co se cac s6 lieu sau:
Lei nhuan a tinh !Ai ca ban tren co phieuS6 binh quin gia quyen cum co phieu ph6 tilting de tinhlai ca bin ten co phieuLai ca bin tren co phieu
2013 2012VND
209.099.579.32242.900.000
4.874
VND
228.019.047.01342.900.000
5.315
CHI PHI SAN XUAT KINH DOANH THEO flu TO
2013 2012VND VND
Chi phi mua khi 5.902.791.887.424 5.011.991.523.780
Chi phi nhfin vien 46.387.635.408 40.479.286.179
Chi phi dung co da dung 4.963.731.650 3.651.767.841
Chi phi khiu hao tai san co dinh 42.245.535.712 36.430.413.186
Chi phi thuc tai san co dinh 60.010.850.004 60.010.850.004
Chi phi dich vu mua ngoii 17.975.601.676 14.415.724.345
Chi phi thug van phOng 5.872.208.346 5.652.106.005
Chi phi quing cao 7.851.691.929 5.000.311.4337<!
Chi phi thueng an loan 1.639.588.884 1.278.124.734
Chi phi khac 75.156.033.908 54.307.696.976'I
6.164.894.764.941 5.233.217.804.483
25. CONG Cu TAI CHINH
Quito ly roi ro von
COng ty quki ly Tulin von nhern dam bao rang Cting ty co the vim hoat dOng lien toc v iva toi da hemItri ich can cac co deng thong qua tOi vu h6a so du nguen von va cOng no.
Cua triic vein dm COTT ty bao gism phan vein chu se him ev6n g6p cia de CO deng, cac quy du tr0 valai nhuan sau thuc chum phin ph6D.
Cie chinh sich ke twin chu yen
Chi tiet cac chinh sach Ice toan chi yeu va cac phucmg phap ma COng ty dp dung (bao gem cac tieuchi de ghi nhan, co se xac dinh gia tri va ca se ghi nhan cac khoan thu nhap va chi phi) 401 vai timgloai tai san tai chinh va ding no tai chinh diroc trinh bay tai Thuyet minh se 4.
18
CONG TY CO PHAN PHAN PHOI KHI THAP AP DAU KHi VleT NAM MO cab) thi chinhLau 7, tea nha PV Gas Tower, se 673 Nguygn Heu Thq, xa Phut Kian Cho narn tai chinh kat thtHuyan Nhã Be, thanh ph6 H6 Chi Minh, CHXIICN Viet Nam ngay 31 thing 12 nam 2013
THUYET MINH BAO CAO TAI CHINH (Tiep theo) MAU SO B 09-DNCac thuyet minh nay la mOt be; phan hop thanh va ccin duvc doc dáng that veri brio cao tai chinh kern theo
25. CONG CU TAI CHINN (Tiep theo)
Cat loaf cong cy tai chinh
Gil tri ghi se31/12/2013 31/12/2012
VND VND
TM san tai chinh
Tien va cac khoan tucrng throng tien 927.255.755.668 585.289.336.243Phii thu khach hang va phai thu khac 1.116.440.823.825 1.003.075.759.469'ding cong 2.043.696.579.493 1.588.365.095.712
Gong nq thi chinh
Phai tra ngueri ban va phai tra khic 1.490.594.937.306 1.024.417.887.334Chi phi phai tea 22.907.575.724 4.088.102.933Thug cong 1.513.502.513.030 1.028.505.990.267
Cling ty chua dank gia gia tri hop ly cua tai san tai chinh va cling no tai chinh tai ngay ket thuc niendo Ice Man do ThOng tu se 2I0/2009/TT-BTC do B'0 Tai chinh an ban /Milli ngay 06 thing 11 nem2009 ("Thong to 210") cling nhu cac quy dinh hien hanh chua c6 huOng dr' co the va viac xac dinhgid tri hop IY elm cac tai san tai chinh va ding no tai chinh. Thong tu 210 yeti eau ap dung Chain mocbio cao tai chinh Queic to ye yiec trinh bay bao cao tai chinh va thuyet minh thong tin dOi vol ding RItai chinh nhung khOng dim ra huOng dal" twang throng cho viec thrill gia va ghi nhan cong co Lei chinhbao gem ca ap dung gia tri hop IY, nhem phi hem vol Chuin mot bdo cao MI chinh Qv& tie.
Moe tieu quin Ijr rill ro tai chinh
COng ty an xay dung he thong quart IY rid ro . nham phat hien va danh gid cac ro ma Cling ty phaichiu, thief lap cac chinh sach quy trithi kiem soar Mi ro a mirc chip nhan duqc. He thong quanrid ro dtroc xem xót lqi dinh ky nhAm phan anh nhtmg thay cea dieu kien thi tnrerng va hoot dOngcea Cong ty.
Rui ro tai chinh bao gem rai ro thi inning (bao gem rill ro ty gin, rui ro lei suit va rai ro va gia), rai rotin dung va reti ro thanh toast.
Rai ro thi trifirng
Cling ty an thoc hien danh gid mOt each than tnyng cac rai ro tai chilli] lien quart den hoot dOng sanxuat kinh doanh va cho ring COng ty khOng c6 rai ro trong yen nao lien quan den so bien dOng Ma tygia, lei suet va so thay del tie gia ca Ma hang h6a.
Rai ro tin siting
Rid ro tin dung thy ra !chi mOt khach hang hoac doi tac khOng dap (mg duqc cac nghia vo trong hopdting den den cac ten that tai chinh cho COng ty. Cling ty c6 chinh sdch tin dung phi' hop va thu6ngxuydn theo dOi tint] hinh de Anti gia xem C8ng ty c6 chlu rui ro tin dung hay kheng. COng ty khOngc6 bat IcS, rid ro tin dung trong yeu nap vol cac khach hang hoac TM tic beri vi cac khoitn phai thu dento mOt se Itremg Ion khach hang hoot dOng trong nhecu nganh khac nhau va phfin be er cac khu vqc dialy khdc nhau.
19
CONG TY CO PHAN PHAN PH01 KHI THAI" AP DAU KHI VIETNAM Mu cao tai chinhLAu 7, tea nha PV Gas Tower, so 673 Nguyen Halt Th9, xa Phu& Kien Cho nam tai chink kilt thticHuyen Nha Be, thanh ph6 HA Chi Minh, CHXHCN Viet Nam ngay 31 thang 12 am 2013
THUYET MINH BAO CAO TAI CHINH (Lep theo) MAU SO B 09-DNCtic thuyet mink nay la mot bq phan hop thanh va cdn dupe dpc thing thai vol bao cao tar chinh kern theo
25. CONG Cl) TAI CHINH (Tiep theo)
Qufin 1y riii ro thanh khoin
Muc Bich wan ly nil ro thanh khoan nhim dam bao du ngulin win de dap img cac nghia vii tai chinhhien tai va trong Mang lai. Tinh thanh khoan cling dugc COng ty quan. ly nhim dam brio mire phe trOigiita cling ng den hen va tai san den hen trong trong nam milt c6 the dugc kiem soar dOi vOi so vOnma COng ty tin rang c6 the tao ra trong nam do. Chinh sach cua COng ty la theo d6i thuting xuyen cacyeu can ye thanh khoan hien tai va du kién tong tuong lai nham dam bao COng ty duy tri du mac duphOng tien mat vi tien girl ngan hang, cac khoan vay va da vOn ma cac co dOng cam kilt gOp nhamdap thig cac quy dinh ve tinh thanh khoan ngan hen va dai hen hon.
Cac bang duel day trinh bay chi tier cac mac &Jo hen theo hgp Ming con lai Mi vOi tai san tai chinhva ceing ng tai chinh phi phai sinh va thin hen thanh toan /this aft dugc th6a thuan. Cac bang nay dugctrinh bay dim tren deng tien chin chiet khAu cua tai san tai chinh va cling ng tai chinh tinh theo ngaysemi nhát ma COng ty phai tra. Vic trinh bay thong tin tai san tai chinh phi phai sinh la Can thiet de
.4hien dugc viec quart ly rill ro than') khoan ciia COng ty khi tinh thanh khoan dugc quán ly tren co sercling ng va tai san thuArt.
31/12/2013 Mari 1 nam Tir 1- 5 am Tong
VND VND VND
Tien va cac khoin twang duong tien 927.255.755.668 927.255.755.668
Thai thu khach hang vi phai thu khic 1.116.440.823.825 1.116.440.823.825.(
2.043.696.579.493 2.043.696.579.493
31/12/2013
Phai trit nguiri bin va phii tri khac 1.490.594.937.306 1.490.594.937.306-"r•
Chi phi phai tri 22.907.575.724 22.907.575.724
1.513.502.513.030 1.513.502.513.030
Chenh lech Minh khan than 530.194.066.463 530.194.066.463
31/12/2012 Died 1 nam Tir 1- 5 Warn Tang
VND VND VND
Tien va cac khoan Mang duung tien 585.289336.243 585.289.336.243
Phai thu khach hang va phai thu khac 1.003.075.759.469 1.003.075.759.469
1.588365.095.712 1.588365.095.712
31/12/2012
Phai tra ngueri ban va phai tra khac 1.024.417.887.334 1.024.417.887.334
Chi phi phai 4.088.102.933 4.088.102.933
1.028.505.990.267 1.028.505.990.267
Chenh tech thanh Ichoin thuAn 559.859.105.445 559.859.105.445
Ban Giam dee dank gia mem tap trung nil ro thanh khoan a mix thAp. Ban Giam Mc tin Mang ringCOng ty cO the teo To do nguiin tien de dap ting cac nghia vp tai chinh khi den hen.
20
CONG TY CO PHAN PHAN PHOI KHI THAP AP DAU KHi VleT NAMLau 7, tha nhã PV Gas Tower, s6 673 NguyEn Hun Th9, xa Phu& KinHuyen NM Be, thanh pha Fla Chi Minh, CHXHCN Viet Nam
Bao cio tai chinhCho nam tai chinh k'Et thim
ngay 31 thing 12 nam 2013
THUYET MINH BAO CAO TAI CHiNH (Tiep theo) MAU S6 B 09-DNCie thuyet mink nay la m dt bO phan hop thanh va can duce doe clang thdi vol bcio aro tai chinh kem theo
26. NGHIeP VI) VA SO DI! ven CAC BEN LIEN QUAN
Trong nam, Cling ty da ce cac giao dich chii y6u sau vOi cdc ben lien quan:
2013 2012VND VND
Mua hangTting COng ty Khi Viet Nam COng ty Co phin 5.973.648.087.835 5.081.455.098.694- Mua khi 5.902.791.887.424 5.011.991.523.780- The van pheng 5.399.887.896 5.649.950.190- Thue Ming trinh thong phdn ph ai khi thcip Op 60.010.850.004 60.010.850.004
- Chi phi an trua 311.133.553 653.264.182
- Chi phi tien diet; 156.064.155 226.690.873
- (Ong ty Tie van Quan ly du On Khi 945.955.712 2.790.819.665- fling 07 Dick vu khi 4.032.309.091 132.000.000C6ng ty Co Orin Btic 6ng DEu 'chi Viet Nam (tnerc day la C8ngty Co phan Diu to ye Xfiy lip Khi)
83.221.622.322 1.493.323.955
COng ty Co phin Xiy rip Diu khi 2 34.955.002.634 17.942.209.640
COng ty TNHH Bio HiEm NIfin Th9 PV1 Sun Life 36.690.000.000
Timg COng ty Co phin Bio hiem Diu khi - COng ty Co phin BichiEm Diu khi Phia Namfling COng ty Co phin BAD hiem Diu khi - COng ty Co phin Baohiem Diu khi Wing TiuC6ng ty Co phin C6ng nghe An Man Diu khi Viet Nam
1.229.195.224
1.278.816.252
1.248.465.840
1.047.355.960
338.611.025
8.295.245.192
4N,
COng ty Co phan Xiy lip DuOng Ong be chin Diu KM 5.784.630.051Ding ty Co phi]] Dich Iry Bio ve An ninh Diu khi Viet Nam 1.409.303.917 1.025.146.668Tap doh Diu khi (MSc gia Viet Nam 6.081.287.920 10.126.761.569
COng ty TNHH MTV Tu van Quin 15 , Dv in Dien lgc Diu khi 2 561.190.856 2.244.763.422
Cong ty Co phin Tu van Diu to ye ThiEt kE Diu khi - Trung Lim 1.168.211.818Tu van Diu to vi ThiEt keC6ng ty TNHH MTV KiEm dinh K5r thuat An tan Diu khi Viet 24.852.000 364.831.550
NamCOng ty Co phin Tu an Dv an Dien Ivc Diu khi 1.683.572.566 3.367.145.132
TEng COng ty COng nghe Nang luting Diu khi Viet nam - COngty Co phin
1.120.238.693 1.654.554.091
C6ng ty Co phin Xiy lip Diu khi Mien Nam 1.843.339.511 3.624.541.836
C6ng ty Co phial Diu to Tii chinh COng doin Diu khi Viet Nam 46.210.770.293
COng ty Co phin Dich vv Van tii Diu khi Ciru Long 6.428.357.825COng ty co phin cling khoin (Liu khi - Chi nhinh Thinh phS HS 46.771.710Chi MinhCOng ty co phin Dien Lim Diu Khi Nhon Trach 2 20.133.750Cting ty Co phan aing nghe Diu khi 39.500.000
Bin hingC6ng ty Co phan Kinh doanh KM hOa lOng Mien Nam 675.657.783.907 465.175.913.065
COng ty Co phin CNG Viet Nam 405.392.158.124 279.529.375.695
Doanh thu host ding tali chinhCOng ty Co phin Diu to tii chinh COng down Diu khi Viet Nam 1.788.888.889
Ving Ong ty Tii chinh Co plan Diu khi 683.055.556
Thu nh4p Hqi ding Quin tri vi Ban Gilm dOc 3.494.479341 2.761.397.912
21
CONG TY CO PHAN PHAN PHOI Kill THAP AP DAU Kill VIET NAM Bfio cio tai chinkLiu 7, tea nhi PV Gas Tower, so 673 Nguyen Hitu Th9, xi Phu& Kien Cho nim tai chinh ket tittleHuyen NM Be, than!) phi!) Ho Chi Minh, CHXHCN Viet Nam ngay 31 thing 12 nim 2013
THUYET MINH BAO CAO TAI CHINH (Tiep theo) MAU SO B 09-UNCac thuyat minh nay la mot by pkin hop thanh va can duvc cipic tang that vat bao cao tat chinh kern theo
26. NGHIEP VI) VA SO DU . VOI CAC BEN LIEN QUAN (Tiep theo)
s6 du vol Mt ben Hen quan chit y6u tai ngay lap bang can d6i Ice than nhu sau:
31/12/2013 31/12/2012VND VND
Phil thu khich hingCOng ty Co phan Kinh doanh Khi haa lOng Mien Nam 257.198.835.538 207.837.217.224
COng ty CO phan CNG Viet Nam 72.671.498.221 60.341.347.296
Phil thu khie
Cong ty Co phan Diu to Tai chinh COng doin Diu khi 1.652.845.785 1.789.229.707
Tri trvot cho nguiri bin
COng ty Co phin BCC Ong Diu khi Viet Nam (Um:re day la Congty CO phan Diu Tu vi Xiy lip Khi Viet Nam)
6.455.057.097 25.342.652.647
Cong ty CO phin Xay lap Dau khi 2 4.986.702.672 13.181.575.408
C8ng ty Co plan Xay lip Dutmg Ong BO chfra Dan khi 1.818.485.159
Cling ty TNHH MTV Kiem dinh Ky thuat An thin Diu khi 22 239 800 22 239 800ViOt NamCong ty Co phin Tu yin Dv an Dien lire Diu khi 925.964.911
Kf quy, ky cuqe dii hen Ii
Tang C8ng ty KM Viet Nam - C6ng ty CO phan 1.409.856.435 1.409.856.435 RI
COng ty Co phin Dich vy Van tai Dan khi Ciru Long 1.021.620.600 1.021.620.600
Phil tri ngutri bin
Tang C8ng ty Khi Viet Nam - C6ng ty CO phan 1.473.761.910.164 993.000.950.682fs,
Tang COng ty COng Nghe Nang Lutmg Diu Khi Viet Nam - 1.232.262.562Cong ty CO phinCong ty Co phan COng ngh'e An toan Dan khi Viet Nam 524.904.107 2.333.447.320 LHAF
HICOng ty CO phan Van tai Din khi CM Long 404.870.985 1.045.891.346
COng ty Co phan Dich vu Bio q An ninh Dau khi 447.700.000 113.960.000 2,`COng ty Co phan Dich vu Van tai Dau khi Ciru Long 574.772.745 1.045.891.346COng ty Co phin Dien Lye Din Khi Nhon Trych 2 2.214.713
Chi phi phii tri
Tiing Cong ty Khi Viet Nam - C6ng ty Co phan - COng ty Dichvu
3.808.800.000 -
C6ng ty TNHH MTV Tu van quitn ly Du an WO lire 561.190.856 2.244.763.422Diu khi 2C8ng ty Co phan Boc Ong Diu khi Viet Nam (tm& day la C6ngty CO phin Diu to va Xly lip KM)
4.864.967.921
Cong ty Co phin riy lip Ulu khi 2 9.289.677.654Phil tri, phii new khic
COng ty Co phan Kinh doanh Khi hia lOng Mien Nam 11.374.000.000 11.374.000.000
- Phcii Ira lie'n gap van dau ht 11.374.000.000 11.374.000.000
Tang C6ng ty Khi Viet Nam - COng ty Co phan 8.000.000.000
- Thai Ira co tire 8.000.000.000
22
CONG TY CO PHAN PHAN PHOI KHI THAP AP DAU KHI VIET NAM Liao cao tit chinhLau 7, tha nha PV Gas Tower, so 673 Nguyen Hen Th9, xa Phu& Kien Cho nam tai chinh ket thusHuyen Nha Be, thanh ph6 H6 Chi Minh, CHXHCN Viet Nam ngay 31 than 12 nam 2013
THUYET MINH BAO CAO TAI CHINH (Tiep theo) MAU SO B 09-DNCcic lb:Ey& minh nay la mat ba phan hop thanh va can dupe doc dâng thai veri ha° ctio tai chinh kern theo
27. CAC KHOAN CAM KET
Cam ket thue boat dOng
Ngay 18 than 8 narn 2009, COng ty da Icy Hop citing thue tai san s6 120/2009/PV GAS-TC-PV GASD/D4 vet Tang COng ty Khi Vi@ Nam - COng ty TNHII MTV (nay la Tong COng ty khi Via Nam -Cong ty CO phan) de thue He thong khi thap ap giai doan 2. SO tiEn thue hang thang la 5.000.904.167ang ke tir ngay 14 thang 8 nam 2008.
Ngay 01 thang 12 nam 2011, C6ng ty da ky Hop eking s6 314/HD/PVGAS/DAD-PVG.D/D4T6ng Cting ty Khi Viet Nam - Cong ty CO phan de thud van phOng tai too nha PVGas Tower veri thaihan 02 nam ke tir ngay 01 thang 12 Min 2011, gia thud hang thing la 22,5 DO la My/in'.
Cam ket mua hang
Theo Flop ding mua ban khi se 70/2012/PVGAS/HDK-PVGAS D/B1 ngay 16 thang 3 nam 2012,Phu lye bA sung so 03 ngay 26 thang 02 nam 2013 gita Tong COng ty khi Via Nam - COng ty Cophan va COng ty c6 thai han tir ngay 01 thang 01 nam 2013 den ngay 31 thang 12 nam 2013, gid muakhi tir Tting COng ty Khi Vi@ Nam - C6ng ty Co phan ap dung tong nam 2013 la tir 11,6 DO laMy/MMBTU den 12,77 Do la My/MMBTU (gia mua khi ap dung trong nam 2012 tir 7,5 DO laMy/MMBTU den 10,55 DO la My/MMBTU). Gia mua khi cac nam tiep theo se dtroc them thuOn laikhi ket thew nam Val chinh.
Cam ket vein
Tai ngay 31 thang 12 nam 2013, COng ty cO cac khoan cam ket vim lien quan teri met so cong trinhdau to xay dung co bin Ian dang thvc hien chua hoan thanh nhu sau:
31/12/2013 31/12/2012
Dv an phan phed khi thap ap cho cac khu COng nghiep huy'enNhon Mach, tinh Deng Nai - Giai doan 1He thong phan phei kht thap ap Khu cong nghiep Hiep PhtrercVan phOng diet' hitt COng ty tat thanh phi/3. Wing TauDv an cung cap khi Nhá may Luyen phOi Thep - Chi nhanhC6ng ty CO phan Thep Pomina
VND VND24.388.703.741 32.972.959.652 1,,,\
\ 0'
5.276.049.958 8.776.049.9586.600.896.284 26.526.139.987
0*
- 2.027.461.962
Dv an he thong cung cap khi cho khach hang Thep Nha Be 144.571.099
SIX KILN SAU NGAY )(ET THUC MIEN DO ICE TOAN
Ngay 16 thang 01 nam 2014, COng ty da t6 chirc Dai hqi ding CO ding bat thubng va ban hanh Nghiquyet s6 03/NQ -DHDCD/2013. Theo d6, Clang ty se phat hanh co phieu de tang vein dieu le to 429 tyding ten 600 ty ding. Thai gian du kik thuc hien la tong nam 2014.
THONG TIN KHAC
Ngay 26 thang 11 nam 2013, HOi thing Quin tri COng ty da ban hanh Nghi quy6t set 16/NQ-HDQT/2013 ve viec ban tai sin co dinh la can bi .et thy tai khu de) thi Trung Hee - Nhan Chinh tongnam 2014. Nguyen gia caa tai san va gia tri con lai cua tai san nay tai ngay 31 [hang 12 nam 2013 Ian!trot la 46.442.270.293 ding va 747.670.591 ding.
23
CONG TY CO PHAN PHAN PH011011 THAP AP DAD Kill VItT NAM
Blo cio tai chinhLau 7, tea nha PV Gas Tower, WO 673 Nguyen Him Th9, xi Phu& Klan Cho nem tai chinh ket thficHuyen Nha Be, thanh ph6 H6 Chi Minh, CHXHCN Viet Nam ngay 31 thong 12 nem 2013
THUYET MINH BAO cAo TAI CHINN (Tiep theo) MAU S6 B 09-DNCite thuyat mirth nay la mat ba phan hop thanh va cdn dine dpc clang that vol bcio cao /al chinh kern theo
30. SO LICU SO SANH
Se lieu so senh la so lieu dm ban cão tai chinh cho nem tai chinh ket thac ngay 31 thing 12 nem 2012da dirqc kiem town.
03(J068..
CONG TY Vfir/ CO PHAN
II° PHAN PHOI KH
' ' Dc,\\ VIE:1 NAM
Nguyen HA AnNguiri lap bieu
Ngay 11 thong 02 ;tam 2014
Nguyen Phtrang ThayKe toan tnr&ng
Nguyen Vin SonGiant dee
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