PET Bao cao tai chinh soat xet 6 thang dau nam 2014

T at Ban Tong Gam Ilk 00452 TONG CONG TY CO PHAN DICH VU TONG HO'P DAU KHI TRACH NHIEM CUA BAN TONG GIAM DOC Bei CAC BAO cAo TAP CHiNH RIENG GIU'A NIEN DO Ban Tong Giam dOc chiu trac

TONG CONG TY CO PHAN DICH VU TONG HGP DAU KHI

BAO CAO TAI CHINN RIENG GOA NIEN DO

CHO KY 6 THANG KET THUC NGAY 30 THANG 6 NAM 2014

TONG CONG TY CO PHAN DICH VU TONG HO'P DAU KHI

BAO CAO TAI CHiNH RIENG GIO'A NIEN DO

CHO KY 6 THANG KET THUC NGAY 30 THANG 6 NAM 2014

Bao cao kat qua host clOng kinh doanh rieng (Mau sO B 02a - DN) 7

Thuyet minh bao cao tai chinh Nang gii:ra flier) do (Mau so B 09a - DN) 9

TONG GONG TY CO PHAN DICH VU TONG HO'P DAU KHI

THONG TIN VE DOANH NGHIBP

GiAy chOng nh4n

(fang ky doanh nghiep S6 4103005338 do So, KO hoach va flau Tu' Thanh oho HO Chi Minh

cap In dau 29 thang 9 nam 2006 va Giay chivng nhan clang ky doanh nghiep thay doi In thiv 15 ngay 21 thang 10 nam 2013

Hei long Quail tri

Ban Kiem soat

Ban TOng Giam doe

Ngtroi dai dien

theo phap luet

Try chinh

Ong VO Xuan Lung Ong PhUng Tuan Ha Ong Pham Quang Huy

Ba Le Thi Chien Ong VO Tien Ding Ong Tran Minh Hoang

Ong Le Anh QuOc Ong Nguyen Cao Ky Ong Pham Thanh Tuan

Ong Phiing Tuan Ha Ong VO Tien Duiceng Ong Nguyen Xuan HUng Ong Bill Anh Dung

Ba Pham Thi Wong Bier) Ong Nguyen Thanh TC,

Ong PhOng Tuan Ha

Chu tich Thanh vien Thanh vien Thanh vien Thanh vien (BO nhiem ngay 16 thang 4 nam 2014) Thanh vien

(Mien nhiem ngay 16 thang 4 nam 2014)

Truang ban Thanh vien Thanh vien

Tong Gam doe Ph6 TOng Giam dOc Ph6 Tong Giam dOc Pho TOng Giam doe Ph6 TOng Giam dOc Pho TOng Gam dOc

Tong Giam dOc

Lau 6, TOa nha Petro Viet Nam, SO 1-5 Le Duen, Phuifyng Ben Nghe, Quan 1, TP Ho Chi Minh, Viet Nam

Kiem toan vien Cong ty TNHH PricewaterhouseCoopers (Viet Nam)

T at Ban Tong Gam Ilk

00452

TONG CONG TY CO PHAN DICH VU TONG HO'P DAU KHI

TRACH NHIEM CUA BAN TONG GIAM DOC Bei CAC BAO cAo TAP CHiNH RIENG

GIU'A NIEN DO

Ban Tong Giam dOc chiu trach nhiem 15p cac bao cao tai chinh rieng giCra nien dO cua TOng Cong ty CO ph5n Dich vu TOng hop Dau khi ("TOng COng ty") the hien trung thcrc va hap ly tinh hinh tai chinh cua C6ng ty tai ngay 30 thang 6 nam 2014 va ket qua hoat dOng kinh doanh va kru chuyen tien cua k9 sau thang ket thUc vao ngay neu ten Trong viec soan 15p cac bao cao tai chinh rieng giCra nien dO nay, Ban TOng Gam dOc duiac yeu cau ph5i:

• chon cac chinh sach Ice toan phi:1 hap va ap dung mot cach nhe't quan;

• thu'c hien cac xet (Joan va vgc tinh mot each hap ly va th5n trong; va

• soan 15p cac bao cao tai chinh rieng giCra nien do ten ca so' dan vi hoat dOng lien tuc khi khOng thich hop de cho la TOng C6ng ty se tiep tuc hoat dOng

Ban TOng Gam dOc dm Tong Cong ty chiu trach nhiem bao dAm rang cac s6 sach ke toan dOng den da

&vac thietl5p va duy tri de the hien tinh hinh tai chinh cua TOng COng ty vai dO chinh xac hap ly tai moi thai diem va de lam co, s& soan 15p cac bao cao tai chinh rieng giCra nien dO tu5n th0 theo the dO ke toan du,gc trinh bay & Thuyet minh s6 2 cua cac bao cao tai chinh rieng giCra nien (50 Ban TOng Giam dOc cua C6ng ty cOng chiu trach nhiem dOi v&i viec bao ve cac tai ski cua TOng C6ng ty va thuic hien cac bien phap haply de phOng ngira va phat hien cac gian 15n va cac sai sot khac

PHE CHUAN CAC BAO CAO TAI CHINH RIENG GIU'A NIEN DO

Theo day, chi:mg tOi phe chuk cac bao cao tai chinh rieng giCra nien 1116 dinh kern trang 4 den trang

38 Cac bao cao tai chinh rieng giCra nien dO nay ph5n anh trung thvc va hop ly tinh hinh tai chinh cua TOng C6ng ty tai ngay 30 thang 6 nam 2014, cOng nhu' ket qua hoat dOng kinh doanh va lu'u chuyen tien tle,cua ky sau thang ket thUc cur-1g ngay neu tren phO hap vai cac Chun mgrc Ke toan Viet Nam, Che dO

Ke toan Doanh nghiep Viet Nam va cac quy dinh phap ly co lien quan den viec 15p va trinh bay bao cao tai chinh rieng giCra nien do tai nu'ag CHXHCN Viet Nam

Phung Tuk Ha

Tong Giam doc

TP HO Chi Minh, nu,gc CHXHCN Viet Nam

Ngay 13 thang 8 nam 2014

111

pwc

BAO CAO KET QUA CONG TAC SOAT XET CAC BAO cAo TAI CHINH RIENG GIU'A NIEN DO GU'I

CAC CO BONG VA HOI BONG QUAN TR! GOA TONG CONG TY CO PHAN DICH VU TONG HO'P

DAU KHI

Chung tOi da thu,c hien con? tac scat xet cac bao cao tai chinh rieng giCra nien dO kern theo cua T6ng

C6ng ty CO phan Dich vu Tong hap DAu khi ("TOng COng ty") duvc lap ngay 30 thang 6 nam 2014 va

duvc Ban Tong Giam doc cua TOng C6ng typhe duyet vao ngay 13 thang 8 nam 2014 Cac bao cao tai

chinh giCra nien c10 nay bao 96m bang can doi ke toan tai ngay 30 thang 6 nam 2014, ket qua hoat dOng

kinh doanh va chuyen trail to cho kjr 6 thang ket thuc vao ngay n'eu tren cung cac thuyet minh ,bao

cao tai chinh bao gOm cac chinh sach ke toan chu yeu trang 4 den trang 38 Ban T6ng Giam d6c cua

Tong C6ng ty chiu trach nhiem scan lap va trinh bay hop ly cac bao cao tai chinh rieng giCra nien cTO nay

theo ChuAnrnkrc Ke Wan Viet Nam, Che dO Ke toan Doanh nghiep Viet Nam va cac quy Binh phap ly co

lien quan den viec lap va trinh bay bao cao tai chinh tai nu,OP CHXHCN Viet Nam Trach nhiern cua

chCing tOi la diva ra ket luan ye cac bao cao tai chinh rieng giCra nien c16 nay can cu., vao viec scat xet cua

chung tOi

Pham vi soat xet

ChOng toi da thifc hiOn cOng tac soat xet theo ChuAn mkrc Kiem toan Viet Nam so 910 — COng tat scat

co su, dam bao vira ph& rang bao cao tai chinh rieng girpa nien dO khOng china dung nhirng sai sot tong

yeu C6ng tac scat xet bao gom ch0 yeu la viec trao doi vai nhan cua cong ty va ap dung nhang thu

tic phan tich ten nhlyng thong tin tai chinh; cOng tac nay cung cap mot min ciO dam bao thap hurl cong

tac kiem toan ChUng tOi khong thu,c hien cong viec kiem toan nen cung khOng diva ra y kien kiem toan

Kot luan

Then co' sa cOng tac scat xet cua chUng t6i, xet ten cac khia canh trong yeu, chUng tOi khOng thay CO

van de nao clang It.ru y de chung tOi cho rang cac bao cao tai chinh hang giCra nien do kern theo day la

khOng duvc scan lap phi.' hop vai ChuAn mcrc KO toan Viet Nam, Che clO KO toan Doanh nghiep Viet

Nam va cac quy Binh phap ly cO lien quan den viec lap va trinh bay bao cao tai chinh tai mytec CHXHCN

Viet Nam

Cac van de khac

Cac bao cao tai chinh cua Tong COng ty cho nam tai chinh ket thuc tai ngay 31 thang 12 nam 2013 duvc

kiem toan bai mot dun vi kiem toan khac ma bao cao kiem toan cua ho de ngay 10 thang 3 nam 2014 diva

p WW1 toan phAn

rs

SO Giay CN BKHN kiem toan: 0561-2013-006-1

SO hieu bao cao scat xet: HCM4305

TP HO Chi Minh, ngay 13 thang 8 nam 2014

Nhu' da neu trong thuyet minh 2.1 cua cac bao cao tai chinh giCra nien d8, cac bao cao tai chinh giCra

nien dO kern theo khOng nharn MUG Bich phan anh tinh hinh tai chinh, bao cao thay dOi von chu so, hiru,

kat qua hoat Ong kinh doanh va chuyen tier' to theo cac nguyen tac va th6ng le ke toan da cluvc

thCra nhan a cac nuVc va cac the the khac ngpai nu,gc CHXHCN Viet Nam, va han nCra, cung khOng

clanh cho nhang ngirgi six dung nao khOng brat cac nguyen tac, cac thtl tic va cac th6ng le ke Wan

ricewa, erhouseCoopers Viet Nam

TONG CONG TY CO PHAN DICH VU TONG HOP DAU KHI

BANG CAN DOI KE TOAN

Tai ngay

Mau so B 01a - DN

Tai ngay

110 Tien va cac khoan twang du'o'ng tran 3 611.932.151.728 917.258.358.210

112 Cac khoan tuang &rang ten 373.525.982.745 686.545.985.684

120 Cac khoan dau tu, tai chinh ngin han 18.376.791.095 18.376.791.095

121 Deu tty nge'n han 4(a) 49.900.000.000 49.900.000.000

129 Dv ph6ng giarn gia Tau tu' nga'n han 4(b) (31.523.208.905) (31.523.208.905)

131 Phai thu khach hang 5 100.059.170.259 60.646.839.251

132 Tra truac cho nguai ban 6 77.259.690.878 2.295.552.455

133 Phai thu nOi bo ng6n han 29 179.202.274.602 203.941.214.030

135 Cac khoan phai thu khac 4.740.919.286 14.372.556.665

150 Tai san ngin han khac 78.095.776.899 65.144.443.144

151 Chi phi tra truac ng6n han 143.612.953 617.966.563

152 Thue GTGT cluvc khau trir 77.024.753.077 63.317.971.870

154 Thue va cac khoan khac phai thu nha nuac 71.200.711 71.200.711

Cac thuyet minh tir trang 9 den trang 38 la mot phan cat., thanh cac bac cao tai chinh rieng giCra nien c16 nay

TONG CONG TY CO PHAN DICH Vt) TONG HOP DAU KHI

Mau s6 B 01a - DN BANG CAN DOI KE TOAN

(tigp theo)

Ma

so TAI SAN (ti6p theo)

ThuyOt minh

Tai ngay 30.6.2014 VND

Tai ngay 31.12.2013 VND

221 Tai san có Binh hixu hinh 8(a) 30.576.585.571 29.228.243.358

223 Gia tri hao mon lay ke (41.305.750.927) (41.091.726.338)

227 Tai san co dinh v6 hinh 8(b) 100.112.600.381 100.112.600.381

230 Chi phi xey cityng co' ban da dang 1.228.672.488 1.110.684.306

250 Cac khoan dau tu' tai chinh dai han 438.707.420.573 420.009.420.573

251 Dau tu' vao Gong ty con 9(a) 422.347.463.324 403.649.463.324

252 Dau tu' vao cong ty lien ket 9(b) 14.359.957.249 14.359.957.249

261 Chi phi tra tru,ac dai han 10 112.183.110.188 162.129.723.976

Khoan mvc tien va cac khoan tuang &rang tien tai ngay 30 thang 6 nam

3.635.624 do la My" (tai ngay 31 thang 12 narn 2013: 5.069.161 clO la 45,2

ao gom so ngoai to TONG CONG TY

o CO PHAN DICH VU TONG HOP DAU KHI

I 7-e HOC

TONG CONG TY CO PHAN DICH VU TONG HO'13 DAU KHI

Mau B 01a - DN BANG CAN DOI KE TOAN

312 Phai tra ngiyai ban 12 83.607.385.368 150.931.814.859

313 Ngvai mua tra tien truac 7.307.918.703 5.941.426.329

314 Thue va cac khoan phai nop Nha nut'c 13 5.710.603.035 2.574.516.578

315 Phai tra nguai lao Ong 4.208.681.649 13.608.742.041

317 Ph& tra nOi bO 29 144.235.918.802 140.598.940.293

319 Cac khoan phai tra khac 15 14.312.669.881 37.523.944.859

323 Quy" khen thm:Yng va phOc lai 52.086.690.915 59.893.458.250

411 Von co phan 16, 17 698.420.000.000 698.420.000.000

412 Thang du' von co phan 17 133.918.052.614 133.918.052.614

417 Quy" deu tu' phat trien 17 100.216.153.620 100.216.153.620

418 Qu'y phong tai chinh 17 50.672.027.627 50.672.027.627

420 Lai nhuan sau thue chua phan ph& 17 187.051.189.439 207.905.995.067

CAC CHI TIEU NGOAI BANG CAN DOI KE TOAN

Da° Van Dai

Phung Tuan Ha

Ngay 13 thang 8 nam 2014

TONG CONG TY CO PHAN DICH VU TONG HOP DAU KHI

wriu so B 02a - DN

KET QUA HOAT DOG KINH DOANH

K9 6 thang kdt thOc ngay

21 Doanh thu hoat dOng tai chinh 22 31.908.831.979 38.970.525.992

25 Chi phi quan 19 doanh nghiep 25 (20.180.415.199) (20.776.713.692)

Ha Van Phuceng

Nguti lap

TONG CONG TY CO PHAN DICH VU TONG HOP DAU KHI

MAu s6 B 03a - DN BAO CAO LU'U CHUYEN TIEN TE

(Theo phu'o'ng phap gian tido)

Ky 6 thong kat thlic ngay

Dieu chinh cho cac khoan:

02 Khau hao tai san co dinh

04 LO chenh loch ty gia chin thkrc hien

05 Lai tir hoat dOng dau to

06 Chi phi lai vay

doi von kru Ong

09 (Tang)/giamcac khoan phai thu

10 Tang hang kin kho

11 Gam cac khoan phai tra

12 Gam cac chi phi tra tuft

13 Tien,lai vay da tra

14 Thue thu nhap doanh nghiOp da Op

15 Thu khac tir hoat clOng kinh doanh

16 Chi khac tt:v hoat d'Ong kinh doanh

LU'U CHUYEN TIEN TO' HOAT DONG DAU TU'

21 Chi a mua sam, xay dung TSCD

22 Thu tir thanh ly, nht.pcing ban TSCD

25 Chi dau to goo von vao don vi khac

26 Thu hOi dau tu' Op von vao don vi khac

27 Thu !Ai cho vay, co,tirc va log nhuan dirge chia

30 Lim chuyk den thuan tir hoat d6ng dau tu'

LU'U CHUYEN TIEN TO' HOAT DONG TAI CHINH

31 Thu NJ , ban co phieu guy

33 Vay nhan dtv,o'c

34 Chi tra rice gOc vay

36 CO tirc da tra cho co Tong

50 Lu'u chuyk tin thuk trong ky

61 Anh hu&ng dm thay dOi tY gia guy dOi

1.886.342.878 2.192.274.484 1.359.333.842 613.665.806 (29.076.448.677) (37.514.615.944) 8.949.292.368 5.709.646.131

(30.267.747.095) 50.303.036.532 (52.514.134.284) (27.841.083.630) (106.849.869.052) (36.637.097.121) 2.219.379.798 4.167.129.743 (2.854.790.816) (3.666.000.100) (5.244.518.371) (6.588.800.000) 276.093.842

(4.306.383.051)

(176.540.411.737) (10.504.201.709)

(2.846.551.818) (284.280.058) 1.507.240.000

(16.757.312.301) (17.200.000.000)

28.378.957.704 10.970.101.050 20.332.372.180

(7.126.523.069) 31.227.049.826

- 14.709.718.303 820.537.259.968 419.446.209.717 (893.613.507.636) (272.131.299.605) (48.889.400.000) (69.303.987.945)

(121.965.647.668) 92.720.640.470 (305.632.582.474) 113.443.488.587

CO PHAN DICH VU TONG HOP /I/ DAU Kill

TONG CONG TY CO PHAN DICH VU TONG HO'P DAU KHi

M5u s6 B 09a - DN THUYET MINH BAO CAO TAI CHINH RIENG GICYA NIEN DO

CHO Kif 6 THANG KET THUC NGAY 30 THANG 6 NAM 2014

1 DAC DIEM HOAT DONG CUA TONG CONG TY

TOng COng ty CO phan Dich vu Tong hop Dau khi ("Tong Cong ty") duvc thanh lap tai nu,O,c CHXHCN Viet Nam then Giay cht:rng, nhan clang k9 kinh doanh so 4103005338 do So' Ke hoach

va Dau tu' Thanh phO Ho Chi Minh cap ngay 29 thang 9 nam 2006 va giay chi:mg nhan clang k9 kinh doanh dieu chinh Ian 15 so 0300452060 ngay 21 thang 10 nam 2013 Tong COng ty chrqc chuyen dOi tip Cong ty Dich vu Du, lich Dau khi, mot tong ty Nha mr6c thanh vien cua Tap loan

Dau khi QuOc gia Viet Nam (goi tat la "Petro Viet Nam")

Hoat Ong chinh cua Tong COng ty bao mua ban thiet bi vien thong; dai ly du lich; the bien, mua ban nu,drc sinh hoot; san xuat con thkrc pham, con cong nghiep, con nhien lieu; kinh doanh chiet nap khi h6a long (khOng hoat Ong tai tru so'); cho thue kho bia, nha xithng, mat bang, van phOng; kinh doanh nha O,, van phong dai dien, kinh doanh bat (Ring mua ban thcrc pham, nhu yeu pham, hai san; the bien nOng san, lu'o'ng thy'c (khOng san xuat the bien thcrc pham tuai song tai try sO,); mua ban may m6c thiet bi nganh cong nghiep, vat tax, trong thiet

bi van phong, thiet bi nghe nhin, may nnoc, thiet bi phuc vu ve sinh cong nghiep; linh kien sir dung cho vo binh khi; ban buOn may thiet bi dien, vat lieu dien, may phat dien, Ong dien, day dien va thiet bi khac clCing trong mach then; dich vu vui cho'i giai tri (trO, karaoke, to chCrc danh bac); xay Ong nha cac !cal; kinh doanh xang dau, dieu hanh tour du lich; hopt clOng xuet khu lao dOng, cung t:rng lao Ong; dich vu lien quan den quang ba va to cht:Pc tour du lich; sari xuat thCrc an gia suc (khong hoat Ong tai try so); ve sinh khu nha va cac cong trinh; quan 19 bat Ong san; cho thue phu'o'ng tien van tai; mua ban nOng san; mua ban luo'ng thy,c; ban buon may vi tinh; thiet bi ngoai vi va phan mem; ban bu6n phan dam, h6a chat dOng trong cong nghiep (trO, thy6c bao ye thcrc vat, hoa chat clOc hai manh); mua ban nhien lieu sinh hoc, khi CO2, NH3 (khong hoat Ong tai try sot ban buon nhy'a tOng hap, chat deo dang nguyen sinh, h6a chat cong nghiep,, sqi det; mua ban phu'o'ng tien van tai,‘xe chuyen dung; dai 19 mua ban hang

hoa; san xuat o v khi WO, gia cong binh khi, tai the phe thai, xi ma dien tai try sep); ban buOn may mac, thiet bi va phu tOng may nong nghiep; duy tu, sira china, gia cong co, khi — then — nuo'c va ch6ng an mon kim loai (trip gia cong co, khi, tai the phe thai, xi ma dien tai try sO,); dao tao nghe; san xuat nhien lieu sinh hoc, khi CO2, NH3 (khOng hoat Ong tai try se)); dai ly ye may bay, tau hoa; dich vu dai ly tau bien; dich vu dai ly van tai du,Ong bien; dai ly lam thil tuc hai quan; dai 19 van tai hang hoa, ke ca dich vu lien quan den hau can; dich vu kiem dem, giao nhan hang h6a xuat nhap khau; dich vu m6 gi61 hang hal; van tai (la phu'o'ng thin quOc te; sari xuat bao bi tip plastic (tru, tai the phe thai); kinh doanh khach san; the bien hal san (kh6ng san xuat the bien thcrc pham tiro' song, gay 6 nhiem mOi tru,Ong tai tru sO); van tai hang h6a ven bien va vien du'o'ng; van tai hang hoa bang du'&ng IX); lap dat cac cong trinh d rat.' khi (trip gia cong co' khi, tai the phe thai, xi ma dien tai tru so'); siva chU'a may m6c, thiet bi; ban 10 may vi tinh, thiet

bi ngopi vi, phan mem va thiet bi vien th6ng trong cac cO'a hang chuyen doanh; ban 10 radio, cassette, tivi, loa, thiet bi am thanh nOi, may nghe nhac, Ilk video, dau (Pa CD, DVD

Tai ngay 30 thang 6 nam 2014, TOng Cong ty c6 97 nhan vien (tai ngay 31 thang 12 nam 2013:

99 nhan vien)

TONG CONG TY CO PHAN DlCH VI) TONG HOP DAU KHi

Miu so B 09 — DN

2 CHUAN Antic VA cHE DO KE TOAN AP DUNG

2.1 Co , so' cua viec soar' Iap cac bao cao tai chinh Hong giiva nien do

Cac bao cao tai chinh rieng giCra nien dO de" du'ac scan lap theo cac Chun mu,c Ke toan Viet

Nam, Cho dO Ke toan Doanh nghiep Viet Nam va cac quy dinh phap l9 co lien quan den viec lap

va trinh bay bao cao tai chinh tai Viet Nam Bac, cao tai chinh rieng giCra nien dO argc scan lap

theo nguyen tec gia goo

Bac cao tai chinh rieng giCra nien d6 cua Tong COng ty du,o'c lap tren ca sa tong hop bao cao tai

chinh cua TOng COng ty va cac chi nhanh hach toan phy thuOc Cac nghiep vu va so du' nOi b6

giCra T6ng Cong ty va cac chi nhanh dVac loci trip khi trinh bay bao cao tai chinh rieng giCra nien

dO

Nguai sir dung cac bao cao tai chinh rieng giCra nien dO cua TOng C6ng ty nen doc cac bao cao

tai chinh rieng giCra nien (10 nay ket hop vai cac bao cao tai chinh hgp nhat giCra nien dO cua

Tong C6ng ty va cac c6ng ty con cho kjr 6 thang kat thCic ngay 30 thang 6 nam 2014 de co du

thOng tin ye tinh hinh tai chinh, ket qua host dOng va nhipng thay dOi ye tinh hinh tai chinh cua

ca Tong COng ty

Cac bao cao tai chinh rieng giCra nien dO kern theo kh6ng nham phan anh tinh hinh tai chinh, ket

qua host dOng kinh doanh va tinh hinh chuyen tien to theo cac nguyen tac va th6ng 10 ke

toan duac chap nhan chung tai cac nvac khac ngoai Viet Nam

2.2 Nam tai chinh

Nam tai chinh cua Tong Cong ty bet deu tip ngay 1 thang 1 den ngay 31 thang 12

Cac bao cao tai chinh rieng giCra nien d6 nay duac lap cho kjr tip ngay 1 thang 1 nam 2014 den

ngay 30 thang 6 nam 2014

2.3 Dom vi Wen to sip clung trong k6 toan

Dan vi tien to sir dung trong ke toan va &vac trinh bay ten bao cao tai chinh Nang giCra nien d6

la dOng Viet Nam (VNE))

Cac nghiep vu phat sinh bang ngoai to du,ac quy dOi theo t9 gia Alp dung tai ngay phat sinh

nghiep vu Chenh lech ty gia phat sinh tip cac nghiep vu nay duac ghi nhan la thu nhap hoac chi

phi trong bao cao ket qua host dOng kinh doanh

Tai san va ng phai tra bang tien co goo ngopi to tai ngay cua bang can dOi ke toan duvc qui dOi

theo t9 gib ap dung tai ngay bang can doi ke toan Chenh tech t9 gia phat sinh tir viec qui dOi

nay du,gc ghi nhan la thu nhap hoac chi phi trong bao cao ket qua host Ong kinh doanh

2.4 He th6ng va hinh thin sO k6 toan ap clung

TOng C6ng ty sir dung hinh thCrc nhat chung de ghi sO cac nghiep vu kinh to phat sinh OF

2.5 U'o , c tinh k6 toan

Viec lap bao cao tai chinh tuan th0 theo cac Chuen mu,c Ke toan Viet Nam, HO thong KO toan

Viet Nam va cac quy dinh hien hanh khac c6 lien quan tai Viet Nam yeu cAu Ban Tong Giam doc

phai c6 nhO'ng vac tinh va gia dinh anh hvang den sO lieu ve cOng no', tai san va viec trinh bay

cac khoan cong na va tai san tiem tang tai ngay ket thOc nien dO ke toan COng nhu' cac so lieu

ve doanh thu va chi phi trong suOt nam tai chinh Mac du cac Lriac tinh ke toan cluvc lap bang tat

ca su' hieu biet cua Ban Tong Giam Too, so thu,c to phat sinh CO the khac vai cac vac tinh, gia

dinh dat ra

TONG CONG TY CO PHAN ()ICH VU TONG HOP DAU KHI

Miu so' B 09 — DN

2 CHUAN MIX VA CHE DO Ke TOAN AP DUNG (tiep theo)

2.6 Cong cu tai chinh

(a) Ghi nhan ban deu

(i) Tai san tai chinh

Tai ngay ghi nhan ban deu, tai san tai chinh duvc ghi nhan theo gia goo cong cac chi phi giao dich CO lien quan trkpc tiep den viec mua sam tai san tai chinh db Tai san tai chinh cua Tong COng ty bao gom tien va cac khoan tuvng &pang tier), cac khoan phai thu khach hang, cac khoan phai thu khac, cac khoan k9 quy, k9 cu,gc va deu tu' tai chinh dai han khac

(ii) C6ng ng tai chinh

Tai ngay ghi nhan ban deu, cong ng tai chinh duvc ghi nhan theo gia goo trip di cac chi phi giao dich co lien quan tnyc tiep den viec phat hanh cong ng tai chinh (16 COng ng tai chinh cita TOng Cong ty bao gam cac khoan vay, cac khoan phai trey ngu'ai ban, cac khoan phai trey khac va chi phi phai trey

(b) Danh gia lai sau len ghi nhan ban Tau

Hien WI, chu'a co quy dinh ye danh gia lai cong cu tai chinh sau ghi nhan ban deu

2.7 Ti6n va cac khoan twang du'o'ng Wen

Tien va cac khoan tying &rang tien bao gom tien mat tai quy, tien girl ngan hang, tien clang chuyen, tien girl khOngsk9 han va cac khoan deu tu' ngan han khac co thai han dao han ban deu

kh6ng qua ba thang.Tien va cac khoan tut:mg &pang tien co kha nang thanh khoan cao, d6 dang chuyen do' thanh tien va it rt:ii ro lien quan den viec bien d6ng gia tri

2.8 Dip phOng no , phai thu khO doi

Du ph6ng phai thu khO doi duct trich lap cho nhU'ng khoan phai thu da qua han thanh toan tip sau thang trey len, hoec cac khoan phai thu ma ngu,61 ng kh6 co kha nang thanh toan do bi thanh

19, pha san hay cac khO khan twang tty

2.9 Hang ton kho

Hang ton kho duvc xac dinh tren co' so' gia thap ham gi&a gia g6c va gia tri thuen CO the thu,c hien duvc Gia goo hang ton kho bao gom chi phi nguyen vat lieu tru,c tiep, chi phi lao d6ng trtyc tiep va chi phi san xuat chung, neu co, de co du,gc hang ton kho ey dia diem va trang thai hien tai Gia goo cCia hang ton kho cluvc xac dinh theo phtiang chap thu,c to dich danh Gia tri thuen

CO the thtyc hien cluvc &vac xac dinh bang gia ban u,d'c tinh trip cac chi phi u,gc tinh de hoan thanh san chain cong chi phi tiep thi, ban hang va phan ph& phat sinh

Diy phong giam gia hang ton kho cCia TOng cong ty duvc trich lap theo cac quy dinh ke Wan hien hanh Theo do, Tong C6ng ty duvc phep trich lap dkr phong giam gia hang tOn kho 16i th6i,

hang, kern phem chat va trong tru6ng hgp gia goo caa hang tOn kho cao han gia tri thuen co the thtic hien duvc tai ngay ket thCic nien d6 ke toan

TONG CONG TY CO PHAN DICH VU TONG HO'P DAU KHI

Mau so B 09 — DN

2 CHUAN MIX VA CHE DO KE TOAN AP DUNG (tiep theo)

2.10 Dau tu, tai chinh ngin han

Cac khan dau tai chinh ng6n han la nhO'ng khan dau tu' co theri han dao ban it Ilan 12 thang ke tir ngay lap bang can doll ke tan

2.11 Dau tu' tai chinh dai han

Cac khan dau tu' tai chinh dai han bao gam dau tu' vao cong ty con, cong ty lien kat va dau tu' dai han khac Khan du tu' vao cong ty con, cong ty lien ket va dau tu' dai han khac duvc phan anh theo phuung phap gia g6c triY di du' ph6ng giam gia dau tu' (neu co)

(a) °au vao cOng ty con

Cac khan dau vao cac cong ty con la cac khan dau tu' vao cac dun vi do Tong C6ng ty kiem sat Su' kiem sat ton tai khi Tong COng ty co kha nang chi phoi cac chinh sach tai chinh

va hoat ciOng cua mot dun vi de thu du' c cac 191 fch tir host dicing nay

COng ty con la mot cong ty ma TOng COng ty:

• giCr co phan chi ph& ten 50% tuang Ong vai quyen kiem sat; hoac

• giCr c6 phan dual 50% nhu'ng nam giCr tren 50% quyen bleu quyet; hoac

• co quyen chi ph& cac chinh sach tai chinh va hoat citing theo quy the thoa thuan; hoac

• co quyen b6 nhiem hoac bai nhiem da s6 cac thanh vien Hoi d6ng Quan tri va Ban TOng

Gam d6c

Cac khan dau tu' vao cong ty con duvc hach tan theo gia g6c bao g6m cac chi phi lien quan tru'c gip den khan dau tu Tai cac nam tai chinh tiep theo, cac khan dau tu' duvc xac dinh theo nguyen gia trir cac khan Om gia (tau tu'

(b) Dau vao cac cong ty lien ket

C6ng ty lien ket la mot cOng ty ma Tong COng ty co anh hu,eyng clang ke nhung kh6ng phai la cOng ty con hay cOng ty lien doanh cua Tong COng ty Anh hu'O'ng clang ke the hien 6' quyen tham gia vao viec du'a ra cac quyet dinh ye chinh sach tai chinh va hoat ciOng cua ben nhan dau

to nhu'ng kh6ng co anh huVrig ye mat kiem sat hoac dong kiem sat nhixng chinh sach nay Cac khan dau tu' vao cong ty lien ket cluvc hach tan theo gia goc bao gom cac chi phi lien quan tru'c tiep den khan dau tu' Tai cac kSt ke tan Web theo, cac khan dau tu' duvc xac dinh theo nguyen gia VC/ cac khan giam gia dau tu'

(c) Dau dai han khac

Cac khan dau dai han khac la cac khan dau von duVi 20% quyen bleu quyet vao cac cOng ty niem yet va chu'a niem yet duvc COng ty nam gill), ma kh6ng coy dinh ban di trong yang

12 thang ke tix ngay lap bang ke tan Cac khan dau tu' nay duvc ghi nhan ban dau theo gia goc Tai cac kji Ice tan tiep theo, cac khan dau duvc xac dinh theo nguyen gia trG' cac khan giam gia dau tu

(d) Du ph6ng giam gia dau tu' tai chinh dai han

Du phong giam gia dau dai han the hien khan du phOng ton that do giam gia cac khan cieu tu' dai han hoac do doanh nghiep nhan von g6p dau tax bi 16 Du phOng giam gia dau tai chinh dai han dugc trich lap dua tren gia tri thuan co the thuc hien cua cac khan dau tu' dai han duvc utoc tinh tai ngay ket thuc nam tai chinh

TONG CONG TY CO PHAN DICH VU, TONG HgP DAU KHI

MAu s6 B 09 — DN

2 CHUAN McPC VA CHE DO Kt TOAN AP DUNG (ti6p theo)

2.12 Tai san co dinh

(a) Tai san c6 dinh hiru hinh

Tai san c6 dinh hCru hinh phan anh theo nguyen gia trir khau hao luy ke Nguyen gia bao gom cac chi phi lien quan tru,c tiep den viec co duvc tai san c6 dinh

Khau hao

Tai san c6 dinh hCru hinh Micro khau hao theo phu'o'ng phap du'&ng thang de giam den nguyen gia tai san trong suot theri gian hiru dung u'&c tinh Cac tY le khau hao chu yeu hang nam nhu' sau:

Thanh

Lai va 16 chat sinh do thanh ly nhuvng ban tai san c6 dinh dugc xac dinh bang s6 chenh lech giCra s6 tien thu thuan do thanh ly voi gia tri con lai cua tai san va duvc ghi nhan la thu nhap hoac chi phi trong bao cao ket qua hoat dOng kinh doanh

(b) Tai san c6 dinh v6 hinh

Tai san c6 dinh vO hinh duvc trinh bay theo nguyen gia tri:r gia tri hao mon 10'y ke, the hien gia tri quyen sir dung dat va phan mem may tinh Quyen sir dung dat khong thOi han khOng phai trich khau hao Phan mem may tinh duvc trich khau hao theo phuveng phap duteng thang dva tren tho,i gian him dung uVc tinh la tam (08) nam

(C) Chi phi xay dyng co' ban dang

Cac tai san dang trong qua trinh xay dlyng phuc vu muc dich san xuat, cho thue, guar) tri hoac cho bat ky muc dich nao khac duvc ghi nhan theo gia g6c Viec tinh khau hao cua cac tai san nay cluvc ap dung giong nhu' cac tai san khac, bat odau tix khi tai san a vao trong thai san sang sir dung

Chi phi xay dung ca ban do' dang khOng khau hao vi tai san nay chin san sang de sir dung tai ngay cua bang can doi ice toan Khi tai san d'uvc hoan thanh, nguyen gia se du'o'c chuyen vao tai san c6 dinh va bat deu khau hao

2.13 Thud tai san co dinh

MOt.khoan thue duvc xem la thue hoat dOng khi ben cho thue van duvc hu'&ng char) loon cac quyen lai va ph& chiu rui ro ye quyen sa hCru tai san Chi phi thue hoat Ong duvc ghi nhan vao bao cao kat qua hoat dOng kinh doanh theo phuvng phap du'&ng thang trong suot tho'i gian thue

TONG CONG TY CO PHAN DICH VU TONG FICIP DAU KHI

Mau so B 09 — DN

2 CHUAN MIX VA CHB DO KE TOAN AP DUNG (tiep theo)

2.14 Chi phi di vay

Chi phi di vay lien quan true tiep cl6i v61 hoat d6ng xay dung hoac san xuat bet ky tai san dCi tieu chuan se du,o,c van h6a trong tho'i gian ma cac tai san nay duvc hoar' thanh va chuan bi diva vao SO dung Chi phi di vay khac &roc ghi nhan trong bao cao ket qua hoat Ong kinh doanh khi phat sinh

2.15 Chi phi tra tru,c9c

Chi phi tra tru,ac bao gam cac chi phi tra tru,ac ngen han hoac chi phi tra truck dai han ten bang can dOi ke toan va chu yeu la tien thue van phong tra truck, tier) thue kho tra tuft

2.16 Ghi nhan doanh thu

(a) Doanh thu ban hang

Doanh thu ban hang duvc ghi nhan khi clOng thOi thoa man tat Ca nam (5) dieu kien sau:

• TOng Cong ty da chuyen giao phan Ibn rui ro va lai ich gen lien vdei quyen sO, san pham hoac hang 1.16a cho ngtvai mua;

• T6ng Cong ty khong con nam giCv quyen qu6n ly hang h6a nhu' ngirtyi so' hil-pu hang hoa hoac quyen kiem scat hang h6a;

• Doanh thu duvc xac Binh trang dOi ch5c ch5n;

• Tong Cong ty se thu duvc lai ich kinh to tie giao dich ban hang; va

• Xac dinh duvc chi phi lien quan den giao dich ban hang

(b) Doanh thu dich vu

Doanh thu cung cep dich vu duvc ghi nhan khi ket qua cila giao dich d6 duvc xac dinh mot each Bang tin clay Tru,Ong hap cung cep dich vu lien quan den nhieu ky thi doanh thu clu,o,c ghi nhan trong nam theo ket qua phan cong viec da hoan thanh tai ngay ket thOc nien d6 ke toan cila nam

dO Ket qua cila cung cap dich vu duvc xac dinh khi th6a man tat ca 136n (4) dieu kien sau:

• Doanh thu cluvc xac dinh tu'ang doi ch5c chen;

• CO kha nang thu cluvc Igi ich kinh to ti:r giao dich cung cep dich via d6; ,

• Xac dinh &Tic phan c6ng viec d5 hoan thanh tai ngay ket th0c nien d6 ke toan; va

• Xac dinh duvc chi phi phat sinh cho giao dich va chi phi de hoan thanh giao dich cung cap dich vu do

(c) Thu nhap lai

Lai tien gCri cluvc ghi nhan tren ca sify don tich, duvc xac dinh tren so cac tai khoan tien girl

va lai suat ap dung

(d) Thu nhap tEr co tirc

Thu nhap tir CO tuv duvc ghi nhan khi COng ty xac lap quyen nhan co tin tir cac dun vi dau

TONG CONG TY CO PHAN DICH VV TONG HO? DAU KHI

M5u so B 09 — DN

2 CHUAN MU'C VA CHE DO KE TOAN AP DUNG (tiep theo)

2.17 Thu6 thu nhap hien hanh va thu6 thu nhap hoan Iai

Thue thu nhap doanh nghiep bao gam toan 130 so thue thu nhap tinh tren thu nhap chiu thue thu

nhap doanh nghiep, ke ca cac khoan thu nhap nhan duct tix hoat clOng san xuet, kinh doanh

hang hoa dich vu tai ngoai ma Viet Nam chtya ky hiep Binh ye tranh danh thue hai len Chi

phi thue thu nhap bao gom chi phi thue thu nhap hien hanh va chi phi thue thu nhap hoan Iai

Thue thu nhap hien hanh la so thue thu nhap doanh nghiep phai nOp hoac thu hOi duvc tinh trail

thu nhap chiu thue va thue suet thue thu nhap doanh nghiep cua nam hien hanh Thue thu nhap

hien hanh va thue thu nhap hoan lai duct ghi nhan la thu nhap hay chi phi khi xac dinh lai

nhuan hoac 16 cua k9 phat sinh, ngoai trip truVng hgp thue thu nhap phat sinh tip mot giao dich

hoac sty kien duvc ghi nhan trkfc tiep vao von chi) sae hiru trong cung k9 hay mot k9 khac

Thue thu nhap hoan Iai diygc tinh day dO, six dung phuang thCrc c6ng n6, tinh tren cac khoan

chenh tech tam thOi giCra gia tri ghi s6 cua cac khoan muc tai san va no' phai tra tren bao cao tai

chinh rieng giCra nien dO va co, s& tinh thue thu nhap cua cac khoan muc nay Thue thu nhap

hoan lai khong duct ghi nhan khi ng thue thu nhap hoan lei phai tra plat sinh tir ghi nhan ban

dau cua mot tai san hay no' phai tra cua mot giao dich ma giao dich nay khong phial la giao dich

sap nhap doanh nghiep, khOng CO anh hireyng den Igi nhuan ke toan hoac Igi nhuan/I6 tinh thue

thu nhap tai thai diem phat sinh giao dich Thue thu nhap hoan lai duvc tinh theo thue suet du,

tinh duvc ap dung trong nien dO ma tai san duvc thu hOi hoac khoan no' phai tra duvc thanh

Wan tren thue suet da ban hanh hoac xem nhu, CO hieu ltyc tai ngay cua bang can dOi ke

toan

Tai san thue thu nhap ho5n lai duvc ghi nhan khi CO kha nang se CO 191 nhuan tinh thue trong

twang lai de sip dung nhirng chenh lath tam thOl duvc khau triy

Cac loaf thue khac duvc ap dung theo cac luat thue hien hanh tai Viet Nam p

2.18 Chia co tivc

CO duvc ghi nhan la mot khoan phai tra trong cac bao cao tai chinh rieng giCra nien dO cua

k9 ke toan ma co tu,c duvc thong qua tai Dai hoi Tong co d6ng

2.19 Cac ben lien quan

Cac doanh nghiep, cac ca nhan, tryc tiep hay gian tiep qua mot hoac nhieu trung gian, CO quyen

kiem scat Tong C6ng ty hoac chiu su, kiem scat cua T6ng COng ty, hoac cUng chung sty kiem

soat vO'i T6ng Cong ty, bao gom Ca cOng ty me, cong ty con va cong ty lien ket la cac ben lien

quan Cac ben lien ket, cac ca nhan trtyc tiep hoac gian tiep nam quyen bieu quyet cua Tong

COng ty ma CO anh hu,Ong clang ke dOi vai Tong COng ty, nhirng Ca nhan quart 19 chu chot bao

Om Gam dOc COng ty, nhCrng thanh vien mat thiet trong gia dinh cua cac Ca nhan nay hoac cac

ben lien ket nay hoac nhang cong ty lien ket vai cac ca nhan nay cong duvc coi la ben lien

quan

Trong viec xem xet trung mOi quan he cua cac ben lien quan, can ch0 y tai ban chat cua mOi 5 quan he chu, kh6ng chi hinh thin phap 19 cua cac quan he dO

TONG CONG TY CO PHAN DICH VU TONG HgP DAU KHI

Miu s6 B 09 — DN

2 CHUAN WC VA CHE DO Kt TOAN AP DUNG (tio'p theo)

2.20 Cac khoan du' phong

Cac khoan phong duvc ghi nhan khi TOng Cong ty co nghia vu no' hien tai, phap19 hoc lien phat sinh cac sty kien da xay ra; sy, giarn sut nhCxng lai ich kinh to co the xay ra dan den viec yeu cAu phai thanh toan nghia vu na; va gia tri cua nghia vu ng do duvc 'Jac tinh mot cach Bang tin cay Du, phOng khOng duvc ghi nhan cho cac khoan lo hot Ong trong tuvng lai

Dy, phOng du' c tinh tren ca so' cac khoan chi phi du' tinh phai thanh town nghia V1,1 ne' Neu anh hu,o,ng ye gia tri thol gian cua tien le trong yeu thi du, phong du'o's tinh ten co so, gia tri hien tai vai t9 le chiet khau tru,Oc thue va phan anh nhOng danh gia ten thi tru'o'ng hien tai ve gia tri thOi gian cua tien ye rui ro cu the cua khoan no, do Gia tri tang len do anh huiOng cua yeu to they' gian duvc ghi nhan la chi phi di vay

2.21 Von c6 phin

CO phieu phO thOng dang lu'u hanh duvc phan loai la von chi) so' hau

2.22 Phan chia nhuan thuin

(a) Qu9 du' phong tai chinh

Qu9 du' phong tai chinh di.rot trich lap W Igi nhuan thuan cua Tong Cong ty va du,gc cac c6 Ong phe duyet tai Dai hOi CO dong ThuVrig nien

(b) Qu9 clau tu' phat trien

Qu9 d'au tu' phat trien kinh doanh du,gc trich lap tO' Igi nhuan thuan cua Tong COng ty va duvc cac co dOng phe duyet tai Dai hOi CO dOng Thutmg nien

(c) Qu9 khen thu,o,ng phCic loi

Qu9 khen thu,Omg va phOc Igi duvc trich lap tu' Igi nhuan thuen cua Tong COng ty va duvc cac

co Tong phe duyet tai Dai hOi CO dOng Thutmg nien

3 TIEN VA CAC KHOAN TU'O'NG DUTYNG TIEN

30.6.2014 31.12.2013

Cac khoan tuvng &rung tien (*) 373.525.982.745 686.545.985.684

611.932.151.728 917.258.358.210

(*) Cac khoan Leung &rung tien bao g6m tier' gCri co ky han vai thol gian dao han ban del., trong vong 3 thang

TONG CONG TY CO PHAN DICH VU TONG HCfP DAU KHI

Mau so B 09 — DN

(a) Diu tu' tai chinh ngan han

2014 khong phat sinh hoat clOng san xuat kinh doanh Theo cI6, gia tri khoan clau tu' vac)

Petrosetco Thuiang mai va Petrosetco Sai GOn se c7u,gc trinh bay tai khoan muc "Dau tu' ngan

han" — ma so 121 thay vi khoan muc "Dau tu' vao cong ty con" — ma so 251 ten bang can GI& ke toan

(b) Dy, phong giam gia clau tu' ngin han

30.6.2014 VND

31.12.2013 VND

Cong ty TNHH MTV Dich vu Thiyang mai Dau khf 29.882.192.415 29.882.192.415 Cong ty TNHH MTV Dich vu TOngh6,6 Sai G6n Dau khf 1.641.016.490 1.641.016.490

TONG CONG TY CO PHAN DICH VU TONG HOP DAU KHI

6 TRA TRU'O'C CHO NGU'O'I BAN

30.6.2014 VND

nilAu s6 B 09 — DN

31.12.2013 VND