BCTC QUY 2.2016 CBTT

BCTC QUY 2.2016 CBTT tài liệu, giáo án, bài giảng , luận văn, luận án, đồ án, bài tập lớn về tất cả các lĩnh vực kinh tế...

C OAN 9 G 9 8 -61, 71:1\1,,

?HAN P Hal KHI il'Ap AP N3 )

CONG TY CO PHAN PHAN PI101 WO lap - Tv do - Hanh phtic

KHI THAP AP DAU KHI VIET NAM

V/v Cong be thong tin Ban cao tai chinh

Q4 2 Want 2016

Kinh

- Uy ban Chung khoan Nha nuec;

- See Giao dich Chung khoan TP He Chi Minh

Ten C6ng ty: Cong ty Co phan phan phei Khi thap ap D'au khi Viet Nam

Ma chimg khodn: PGD

Dia chi trix so chinh: Lau 7, tea nha PVGAS, se 673 Nguy& Hiru Tho, xa Phu&

Kien, huyen Nha Be, TP He Chi Minh

Loai thong tin ding be: ❑ 24 gie ❑ theo yeu cau ddinh kST

Nei dung thong tin ding be:

- Bao cao tai chinh Q4 2 nam 2016 (Chi tie t nhte tai lieu dinh kern);

Giai trinh loi nhuan sau thue thu nhap doanh nghiep tai Bao cao tai chinh Quy

2 nam 2016 tang tren 10% so vei Q4 2 nam 2015 (Chi tijt nhu tai lieu clinh kern)

Thong tin nay da &roc cong bo ten trang thong tin dien tit cua Cong ty vao ngay

QZ0 /07/2016 tai dia chi www.pvgasd.com.vn

Chung t6i xin cam ke't cac thong tin cong be ten day la dung six that va hoan toan chiu trach nhiem truec phap luat ve n'ei dung cac thong tin da cong be

Tran trong

G IAM DOC

No'i nhOn:

- Nhu tren;

HDQT, BKS (de bao cao);

- Ngueri CBTT (de thcre hien);

- Ltru VT, TCKT, HT.03

TrAn Thanh Nam

TONG CONG TY KHI VIET NAM - CTCP

CONG TY CP PHAN PHOI Kill THAP AP DAU Kill 'VIET NAM

PETROVIETNAM

GAS DIM

BAO CAO TAI CHINH

QUY 2-2016

CONG TY CO PHAN PHAN PHOI KHI THAP AP DAU Kid VIET NAM

S6 673 Nguyin Hau Tho, Xa" Phu& Kien, Huyen Nha Be, TP HCM

MIX LUC

BAO CAO KET QUA HOAT DONG KINH DOANH - MAU SO B 02 - DN 4 BAO CAO LUU CHUYEN TIEN TE - MAU SO B 03a - DN 5 THUYET MINH BAO CAO TAI CHINH - MAU SO B 09 - DN 6 - 16

CONG TY CO PHAN PHAN PHOI KHI THAP AP DAU KHI VIET NAM

S6 673 NguySn Him Tho, Xa Plunk Kien, Huyen Nha Be, TP HCM

MAU B 01 - DN

(Ban hanh kern theo TT se 200/2014/TT-BTC

ngay 22/12/2014 cua BO truang BO Tat chinh)

BANG CAN DOI KE TOAN

Tai ngay 30 thang 06 nam 2016

Don vi tinh: VND

CHI TIED MA

so

Thuyk minh 30/06/2016 01/01/2016

A TAI SAN NGAN HAN 100 1.816.480.721.104 1.834.614.629.054

I Titn va cfic khofin twang dirang titn 110 V.1 1.315.744.804.281 1.284.126.180.794

2 Cac khoan tucmg duong tien 112 790.000.000.000 870.000.000.000

II Diu tir tai chinh ngin han 120 6.866.000.000 -

III Cfic khoan phfii thu ngin han 130 449.314.817.148 481.498.548.697

1 Phai thu ngan han ctia khach hang 131 V.3 397.629.457.626 479.453.919.472

2 Tra truac cho ngueri ban ngin han 132 56.159.228.486 12.373.548.933

3 Phai thu ngin han khac 136 V.4 13.159.272.175 3.962.428.450

4 Du phOng phai thu ngan han khO dati (*) 137 V.5 (17.633.141.139) (14.291.348.158)

IV Hang ton kho 140 V.6 18.210.189.996 19.289.804.120

V Tai san ngin han khac 150 26.344.909.679 49.700.095.443

1 Chi phi tra truac ngan han 151 V.10 3.233.645.399 3.194.358.127

B TAI SAN DAI HAN 200 822.557.297.783 888.106.402.914

I Cac khofin phai thu dai han 210 4.583.077.035 4.857.077.035

1 Tai san c6 dinh him hinh 221 V.8 706.043.633.284 753.727.897.814

- Gia tri hao mOn lily ke (*) 223 (374.789.950.607) (291.014.443.703)

2 Tai san c6 dinh vo hinh 227 V.9 45.677.354.785 46.028.446.300

- Gia tri hao mon lay ke (*) 229 (3.398.130.401) (3.047.038.886)

IV Tai san d& dang dai han 240 1.431.281.609 12.886.249.657

1 Chi phi xay dung co ban do dang 242 V.7 1.431.281.609 12.886.249.657

1 Chi phi tra truac dai han 261 V.10 64.821.951.070 70.606.732.108

TONG CONG TAI SAN 270 2.639.038.018.887 2.722.721.031.968

Npriri lap

TrAn Thanh Nam Nguyin Phuo'ng Thu),

Le D lire Huy

CONG TY CO PHAN PHAN PHOI Kill THIP AP DAU Kill VItT NAM

s6 673 Nguygn HOU Tho, Xa Phuac Kitn, Huyen Nha Be, TP HCM

MAU B 01 - DN

(Ban hanh kem theo T7' so 200/2014/77-BTC ngay 22/12/2014 caa BO truang BO Ted chinh)

BANG CAN DOI Id TOAN

Tai ngay 30 thong 06 narn 2016

Chi phi phai tra nga'n han 315 V.13 126.772.640.966 169.984.105.092 Phai tra ngi► han khac 319 V.14 43.472.095.551 40.829.331.767 Vay va no thud tai chinh ngi ► han 320 26.167.130.567 12.445.122.872

No' dal han 330 207.571.510.877 211.078.439.991

Vay va no thud tai chinh dal han 338 183.169.913.967 186.676.843.081 Quy phdt tritn khoa h9c va ding nghe 343 24.401.596.910 24.401.596.910

NGUON VON CHU SO HtrU 400 1.458.973.938.775 1.269.922.978.810 Von chit so' him 410 V.16 1.458.973.938.775 1.269.922.978.810

Co phi6u ph6 thong c6 quyen bitu quy6t 411a 899.990.250.000 899.990.250.000

Quy lchaz thuOc von chit sa him 420 12.450.000.000 12.450.000.000 Loi nhudn sau thud chua phan phi 421 368.127.784.909 179.076.824.944 Lcri nhudn sau thud chua phan ph6i lily k6

Lai nhudn sau thud chua phan phoi ky nay 421b 188.289.141.307 167.736.426.228

TONG CONG NGUON VON 440 2.639.038.018.887 2.722.721.031.968

Wu so B 02 - DN

(Ban hanh theo Thong to s6 200/2014/TT-BTC ngay 22/12/2014 cna BO Tai chinh)

CONG TY CO PHAN PHAN PHOI KIII THAP AP DAU MI VItT NAM

Lau 7, t6a nha PVGAS Tower, 673 Nguyen Hitu Th9, X.Phtrac Men, H.Nha Be, Tp.HCM

(Cho kj, hoot Ong tir ngay 01/04/2016

1 Doanh thu ban hang va cung cap dich va 01 VI.1 1.138.244.897.900 1.361.978.212.557 2.027.712.792.071 2.547.767.953.799

3 Doanh thu than ve ban hang va cung cap dich vy 10 1.138.244.897.900 1.361.978.212.557 2.027.712.792.071 2.547.767.953.799

4 Gia von hang ban 11 VI.2 877.343.976.633 1.183.831.438.829 1.520.468.357.380 2.157.176.749.076

5 Lqi nhan Op ban hang va cung chi dich vy 20 260.900.921.267 178.146.773.728 507.244.434.691 390.591.204.723

6 Doanh thu boat citing tai chinh 21 VI.3 3.562.566.196 5.515.725.050 6.121.533.715 10.263.512.689

9 Chi phi quan 1Y doanh nghiep 26 VI.7 14.429.175.554 20.671.380.414 35.436.928.652 40.115.575.811

10 Lqi nhan than ta• hoot dQng kinh doanh 30 141.700.162.199 120.250.710.722 244.929.094.107 221.564.200.928

13 Lqi nhan khfic 40 21.019.227 6.658.873 21.019.227 155.986.460

14 'Ding lqi nhan ke tan trutv thud 50 141.721.181.426 120.257.369.595 244.950.113.334 221.408.214.468

15 Chi phi thud TNDN hien hanh 51 VI.9 28.785.833.457 27.040.893.836 49.660.972.027 49.432.413.462

17 Lqi nhan sau thud thu nhOp doanh nghib 60 112.935.347.969 93.216.4 6F9868 89.141.307 171.975.801.006

Ngtrtril'Op Ke tan trtrerng

CM; fig

CO PHA PHAN PHOI KHITHAy A

DAU

nam 2016

Ngteri Iap Kt toan trweeng

CONG TY CO PHAN PHAN PHOI Kill THAP AP DAU Kilt VIET NAM

S6 673 Nguyen Hcru Thp, Xa Phuac Kien, Huyen Nha Be, TP HCM

MAU B 03a - DN

(Ban hanh kern theo TT so 200/2014/TT-BTC ngety 22/12/2014 cria BO trttong BO Tai chinh)

BAO CAO LIXU CHUYEN TIEN TE

Theo phucmg phap gian tip Quy 2 nam 2016

Tir 01/01/2015 den 30/06/2015

I LIA.1 CHUYEN TIEN TV HOAT BONG KINH

DOANH

1 Lai nhuan trir&c thud 01 244.950.113334 221.408.214.468

2 DiL chinh cho cac khoan:

- Khali hao tai san c6 Binh va BDSDT 02 85.028.688.392 45.436.975.490

3 1.0 nhuan tir RD kinh doanh fru& thay di von km clang 08 336.074.187.937 265.077.070.388

- Tang, gam cac khoan phai tra (khong lee lai vay phai tra,

- Thue thu nhap doanh nghiep da nep 15 (35.220.071.883) (27.782.629.887)

- Tien thu khac tir hoat Ong kinh doanh 16 753.557.818 228.737.261

- Tien chi khac cho hog deng kinh doanh 17 (12.547.522.356) (8.138.596.160)

Luu chuyin teen than tir hot ding kinh doanh 20 81.153.562.133 (154.988.568.260)

II LI.TU CHUYEN TIEN 'Fir HOAT BONG DAU TU

1 Titn chi de mua sam, xay dung TSCD va cac tai san dai

,

2 Tien chi cho vay, mua cac Ong cu nor dm don vi lchac 23 (6.866.000.000) -

3 Tien thu lai cho vay, c6 tirc va lgi nhuan dupc chia 27 5.945.385.521 10.616.679.355

Lull chuyen tier' thuAn tir hoat Ong dau tv 30 (59.750.017.227) (158.746.925.996)

III LIX CHUYEN TIEN Tir HOAT BONG TAI CHINH

2 C6 tic, loi nhuan da tra cho chic sa hiru 36 - (105.449.045.000)

Luu chuyen tin than tir ho#t dang tai chinh 40 10.215.078.581 (76.404.873.028)

Luu chuyen tien thuAn trong ky 50 31.618.623.487 (390.140.367.284) Tien va tuang throng tin du ky 60 1.284.126.180.794 1.963.089.393.092

Titn va twang throng titn add ky 70 1.315.744.804.281 1.572.949.025.808

Le HUT Huy Nguytn Phw•ng Thu)/ TrAn Thanh Nam

CONG TY CO PHAN PHAN PHOI Kill THAP AP DAU Kill VItT NAM

Lau 7, Ma nha PVGas Tower, s6 673 Nguign Hint Tho, Xa Phuac Kien, Huyen Nha Be, TP HCM

I 14c diem hog d(ing doanh nghiep

1 High thtic him von:

Cong ty Co phan Phan ph6i khi thap ap Dau kid Via Nam ("Cong ty") la cong ty cluac thanh lap tai Via Nam theo hinh thirc ding ty co phan theo Giay Ching nhan da.tg Icy kinh doanh lan dau so

4103006815 ngay 23 thang 5 nam 2007 Ngay 31 thang 12 nam 2015, Cong ty da da'ng Icy thay d6i Giay Chung nhan Bang lcY kinh doanh lan thir 11 s6 0304998686 do SO Ke hoach va Dau to thanh pho H6 Chi Minh cap

Tir ngay 28/12/2015 V6n diau le cua C8ng ty la 899.990.250.000 d6ng do phat hanh tang von tir ngulin von chit soy hint (Quy Dau to phat trie'n) theo Quy& dinh so 20/QD-HDQT/2015 ngay 28/12/2015 cila H6i D6ng Quart tri Cong ty

Tang so nhan vien ctia COng ty tai ngay 30 thang 06 nam 2016 la 255 ngueri

2 Linh yur kinh doanh: Cong ty hoat d6ng trong link Arc kinh doanh va van chuyen khi thap ap

3 Nginh nghe kinh doanh:

Kinh doanh va van chuytn khi thap ap bang duemg ong; mua ban khi ding nghiep (khong mua ban gas tai thanh ph6 H6 Chi Minh), vat tir, may moc, thiet bi hoa chat va phucmg tien van chuytn nganh dau khi; hr van chuy6n giao cons nghe; xay dung cong trinh ding nghiep, he thong clueing 6ng, kho bai, tram chi& phuc vu nganh dau khi; mua ban, van chuytn xang, dau nhat, cac san phan khi kho,kinh doanh LPG, CNG, LNG va cac san pham co nguon g8c to dau, khi (kh8ng mua ban gas tai tru ,ses dog ty); cung cap dich vu hoan cai phucmg tien van tai (trir gia cong , ca khi, xi ma dien, tai the phe th

o' tai tru soy ding ty; khong thiet ke phucmg tien van tai); mua ban, lap dat, sira chita va bao duong thiet bi chuyen doi sir dung cho phuang tien giao thong van tai va may moc - thiet bi nganh nong - lam - ngu nghiep; mua ban vat lieu xay dung, hang thang tri not that; kinh doanh bat elifing san; thi cling xay dung ding trinh ha tang ky thuat khu cong nghiep, khu elan cu va khai thac lchoang san

4 Chu kk san xuAt, kinh doanh thong thuirng: 12 thang

5 Da'c diem hoat dOng kinh doanh ctia doanh nghiep trong ky ke toan co anh !mon den bao cao tai

chinh:

6 Ciu true doanh nghiep:

- Danh sach cac dun vi truc thu6c hach toan phu thu6c:

+ Xi nghiep Phan ph6i Khi Thai) ap Wing Tau

+ Chi nhanh Cong ty Co phan Phan ph6i Khi thip ap Dau Khi Via Nam-Xi nghiep Phan ph6i Khi thap

ap Nhan Trach

+ Chi nhthth Cong ty Co phan Phan phoi Khi thdp ap Dau khi Via Nam-Xi nghiep Phan ph6i Khi thap

ap Mien Bac

7 Thuyet minh ye kha nang so sfinh thong tin in tren BCTC:

II Ky ke toan, don vi tien to sir dung trong ke toan

Ky ke toan nam bat dau tir ngay 01 thang 01 den ngay 31 than 12 hang nam

Dan vi tien to sir dung trong ke toan: d6ng Via Nam (VND)

IIL Chun nitre va Che d6 ke toan fip dung

01 Che d6 ke toan ip dung:

Che d6 1(6 toan Viet Nam ban hanh theo thong tu so: 200/2014/TT-BTC dugc BO Tai chinh ban hanh

ngay 22/12/2014, Th6ng to nay c6 hiOu luc cho nam tai chinh bit dau vao hoic sau ngay 01/01/2015

02 Thuyet minh ve viec tuan thu chuin mire ke toan va the d6 ke tam:

Cong ty CO phin Phan ph& Khi Thip Ap Diu Khi Viet Nam cam k6t tuan thu Chuin muc ke toan va

Ch6 do ke toan ViOt Nam

IV Cac chinh sfich ke toan ip dung

1 Nguyen tic chuyin doi BCTC lap bang ngoai to sang Bong Vitt Nam:

2 Cfic loaf ty gia hoi dogi ap dung trong ke toan:

3 Nguyen tic xac dinh lai suit thgc to (lai suit hien lut) dung a chiet khiu deng tien:

4 Nguyen tic ghi nigin cac khofin tien vii cac khoin ttrcrng throng tan:

Tien va cac khoan tuung duong tien bao gam tien mat tai quy, cac khoan tien giri khong ky han, cac

khoin dau tu ngan han, c6 kha nang thanh khoan cao, de clang chuyen doi thanh tien va it riri ro lien quan den viec bien d6ng gia tri

5 Nguyen tic ke tam cac khofin dau fir tai chinh:

- Chang khoan kinh doanh;

- Cdc khoan dau tu nam girl den ngay ddo han;

- Cdc khoan cho vay;

- Dau tu vao cong ty con; cong ty lien doanh, lien ket;

- Dau tu vao cong cu von cua, don khdc;

- Cac phuong phap ke toan doi vii cac giao dich khdc lien quan den dau tu tai chinh

6 Nguyen tic ke tam ng phai thu:

7 Nguyen tic ghi nh#n hang tan kho:

Hang tan kho dugc xac dinh tren co s6 gid thip hon gift gia goc va gid tri thuan ca tht ,thuc hien dugc

Gia goc hang ton kho bao gam chi phi nguyen vat lieu taw tiep, chi phi lao d6ng trot tiep va chi phi san

xuat chung, neu cO, de c6 dugc hang ton kho a dia diem va tang thai hien t in Gia goc cua hang ton kho dugc xac dinh theo phuong phap birth quan gia quyen Gid tri thuan c6 the thuc hien dugc duqc xac dinh bang gid ban Ink tinh trek cac chi phi de hoan thanh cong chi phi tiep thi, ban hang va phan phOi phat sinh Du phong giam gid hang ton kho cua C6ng ty dugc lap cho hang ton kho loi th&i, hOng, kern pham chat, khi gia tri ghi so cua chimg cao hon gia tri thuan c6 the thuc hien dugc tai ngay ket thirc nien d6 ke toan

8 Nguyen tic ghi nh#n va khiu hao TSCB, TSCI) thue tai chinh, bit deng sin din tu:

Tai san co dinh dugc trinh bay theo nguyen gid trir gid tri hao mon lily ke Nguyen gid tai san co dinh bao g6m gia mua va toan ba cac chi phi khdc lien quan trot tiep den viec dua tai san vao tang thdi san sang sir dung

Tai san c6 dinh dugc khan hao theo phuong phap duOng thang dua tren thai gian hit' dung uac tinh Rieng doi vai may mOc thiet bi la he thong phan phoi khi thap ap , C8ng ty ap dung khau hao nhanh vii thin gian sir dung him ich la 05 nam tir ngay 01 thang 01 nam 2015, cu the nhu sau:

So nam Nha cira vat kin trot 5 — 25

Mdy m6c thitt bi 3 — 7

Phuong tien van tai truyen can 3 — 6

Thiet bi van phong 3 —

9 Nguyen tic ke toan cac hop d6ng hop tic kinh doanh:

10 Nguyen tic ke toan thue TNDN hoin lai:

Thue thu nhap doanh nghiep the hien tong gia tri cua so thue phai tra hien tai va s6 thue hoan lai Cong

ty co nghia vu phai tra thue thu nhap doanh nghiep yeti thu6 suit la 20% tren thu 114p chili thue S6 thue

hien tai phai tra dugc tinh dua ten thu nhap chin thut trong ky Thu nhap chin thue khac von lgi nhuan

thuan dugc trinh bay tren bao cao ket qua hoat deng kinh doanh vi thu nhap chiu thue kh6ng bao gem

cac khoan thu nhap chiu thue hay chi phi dugc khan trir trong cac nam khac (bao gem Ca 16 mang sang)

va ding kh6ng bao gem cac khoan thu nhap khong chiu thud va chi phi khong dugc khiu trir

Thine thu nhap hoan lai dugc tinh ten cac khoan chenh lech gift gia tri ghi s6 va ca sa tinh thud thu

nhap dna cac khoan muc tai san hoac cling ng ten bao cao tai chinh va dugc ghi nhan theo phuang phap

bang can doi ke toan Thue thu nhap hoan lai phai tra phai dugc ghi nhan cho tat ca cac khoan chenh

lech tam thin can tai san thue thu nhap hoan lai chi dugc ghi nhan khi chic chin CO din lgi nhuan tinh

thue trong tuong lai de khau trir cac khoan chenh lech tam than

Thue thu nhap hoar' lai dugc xac dinh theo thue suit du tinh se ap dung cho nam tai san dugc thu hei

hay ng phai tra dugc thanh toan Thue thu nhap hoan lai dugc ghi nhan vao ket qua hoat deng kinh

doanh va chi dugc ghi thing vao von chin sa hum khi khoan thue do co lien quan den cac khoan muc

dugc ghi thing vao von chin so him

Tai san thue thu nhap hoan lai va ng thue thu nhap hoan lai phai tra dugc bin trir khi Cong ty co quytn

hop phap de bu trir giira tai san thue thu nhap hien hanh vOi thue thu nhap hien hanh phai nep va khi cac

tai san thue thu nhap hoan lai va ng thue thu nhap hoan lai phai tra lien quan tOi thue thu nhap doanh

nghiep dugc quan ly bon cling met ca quan thue va Cong ty co du dinh thanh Wan thue thu nhap hien

hanh tren ca sir thuan

Viec xac dinh thud thu nhap dna C8ng ty can cir vao cac quy dinh hien hanh ve thue Tuy nhien, nhfing

quy dinh nay thay del theo timg thin lcy va viec xac dinh sau cling ye thue thu nhap doanh nghiep tuy

thuec vao ket qua kiem tra dna ca quan thue co tham quyen

9

11 Nguyen the ke toan chi phi tra trir&c: Ghi nhan tai thin diem phat sinh chi phi, sau do phan b6 din

vao chi phi theo thin han sir dung dna chi phi

K

12 Nguyen tic kE toin nq phai tra: Hach toan chi tik theo timg doi tugng ng

13 Nguyen tic ghi nh#n vay vi no•phai tra thuE tai chinh:

14 Nguyen ticghi nhan va von h6a cac khofin chi phi di vay: Chi phi lai vay dna cac hgp long vay cho

du an dau to xay dung dugc von hoi vao nguyen gid tai san cho den khi tai san do dugc dua vao sir

dung ho'a'c kinh doanh

15 Nguyen tic ghi nh(in chi phi phai tra:

Cac khoan dugc ghi nhan vao chi phi san xuat, kinh doanh trong lcy nIumg thuc to chua chi trong lcy

16 Nguyen the vi phtrung 014 ghi nh#n cac khoan thy phong phai tra:

17 Nguyen tic ghi nh#n doanh thu china thip hiEn:

18 Nguyen the ghi nh#n trai phiEu chuyin

19 Nguyen the ghi nhan von chu sir hiku:

- Nguyen tic ghi nhan von Op dna chin so' hitu, thing du von co phans , quyen chon trai phieu chuyen

d6i, von kink dna chin so him

- Nguyen tic ghi nhan chenh lech danh gia lai tai san

- Nguyen tic ghi nhan chenh lech ty gia

- Nguyen tic ghi nhan lgi nhuan chua phan phoi

20 Nguyen the va phirang phap ghi nh#n doanh thu:

Doanh thu dugc ghi nhan khi ket qua giao dich hang hoa dugc xac dinh met cach ding tin cay va COng

ty CO khi nang thu dugc lgi ich kinh to tir giao clich nay

Doanh thu ban hang dugc ghi than khi giao hang va chuyen quyen so him cho ngtrai mua