BCTC HN Q1 2017 37 trang

Cac k oan rnuc tai san va no phai tra co goc bang don vi tien t$ khac VND dLfO'Cquy doi sang VNDtheo t qia hoi doai cua nqay ket thuc ky ke toanoTY qia hoi doai khi danh gia 19i cac khoa

Mall s58 1 - DN(Ban hanh theo Thong tu 202/2 1 /TT-13TC

T~i ng 1Y3 I thang 03 nam 2017

3 f)~u tu n~m giLt d€n ngay dao h<;ln 123 V.2.b 1 2,637,193,396,488

-1 - - -

-III Cac khoan phai thu ng~n han

-~ - 1301 -1- -8 ,-301,006- -1, 870 -, 522- - 16,918 , 359 , 545,312l.Phaitl1Ung~nh<;lnclIakhachhan 131 V.3.a 7,624,069,782,112 6,184,468,795,660

5 Phai thu v~cho yay ngan han 135 V.2.bl

-.-. 2 Thu€ gia tri gia tang duoc kh~u tnr 152 509,215,296,723 277,155,321,710 _ _ , _ • •_ _ , ~ " 4 _ _ • _ _ 0 _ " 0 0 "_" _

3 Thu€ va cac khoan khac phai thu Nha nuoc 153 V.1 b 1,033,752,428,372 2,156,306,559,062f - - - - - - -1- - -

-~-1.Ph a i thu d a i han cua kh a ch hang 211 V.3.b 49,360,28 ,391 36,068,2 3,52

2 Tra truoc cho ng oi ban dai IWn 2 2

4 Phai thu l1('>ib('>dai han 214

5 PMi thu v@cho yay dai han- - - _ - - -- - -- _ 215 -V.2.b2 -- - ° °

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Chi tieu Mi s6 Thuyet

5.£)~ut L l nam giu' d~n ngay dao han

VI Tili san dili hl ; ln khac

Chi ticu Mil s6 Thuyet s6 cufli narn Sfloftu narn

-Chi tii.'u lYHi s6 T hl l y : se cu5i nam S5 d§u Dam

minh

-LNST chua phan phoi lu y k~ o§n CK truce 421a 4,987,465,567,230 5,162,212,103,107

_ _ _- - _ _- - _ _ - -_._

-LNST chua phan phoi ky nay 421b 988,689,891,449

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1 LQ'iIch e 6 d ng k o g k i ern s oat 4 9 3,197,702,213,890 3,222,785,809,457

Trlin Xuan f>u'c

Tran Van Thinh

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T~P DoAN XANG oAu VI~=T NAM M ~ lIs5B02-0 N

T ) 1'DoAN XA NG DAt ] V I ~ T NAM M§u 56 S02-0N

22 / 1 / 2 014 cu BTc)

BAo cA o L UU C H UY l tN lI EN T~ II(J J > NHAT

( T hco phurrng pha p gian ti~p)

Don vi ti nh : VND

1 L < , > nhu ' i ~ n tr utrc th u~

- La i , 1 6 che n l ech t y g i a h <S idoa i d o d a nh g i a l ai

- C h i p hi lai v a y

- T i S n l ai vay da trii

Liru ch uye n t hu ~ n t ir hoat d i ) n ki n h d oa n

(b) Hoat dQng ehinh

phat trien nqanh thuo'nq rnai cua Nha nu-oc, nqanh nghe kinh doanh bao gom kinh doanh kho, cang

Xang dau true thuoc va 27 conq ty con khac, 1conq ty lien doanh va 12 co q ty lien ket

2 CO'50 > I~p bao caotai ehinh

(a) Tuyen b v~ tuan th

cho rru cdlch lap va trinh b y bao cao tai chinh hop nhat.

(a)

Sau d"y la nhCrng chinh sach ke toan cnu ye duoc Tap dean ap dl,mg trong viec lap bao cao tai

chfnh Q'Pnhat nay

con lacac don vi chiu Sl,J'kiern scat cua Tap dean Bao cao tai chinh cua cong ty con duocbao go trong bao cao tai chinh hop nhat ke hi nqay kiern scat bat dau c6 hieu luc cho tai nqayquyen iern scat cham dut

(ii) LC }'iic cod n g k h ong k iem soet

LQ'i lch co dong khonq kiern scat duoc x ac dinn theo ty 1$phan sa hCru cua c6 dong khOng kiern scattrong t' i san thuan cua don vi bi rnua lai t<,3inqay mua

Vi$c th ai van cua Tap dean trong cong ty con rna khong dan den rnat qUYEmkiern scat duoc ke toantuonq t nhu cac giao dich van chu sa hCru.Chenh lech giCra qia tri thay d6i phan sa huu cua Tapdean tr ng tai san thuan cua conq ty con va so thu hoac chi tll' viec thoai van ta: cong ty con duoc ghinhan v·0lQ'i nhuan sau thue chua phan pho: thuoc van chu sa huu

(iii) Mat qu en ki e m s oet

Khi rna quyen kiern scat tai mot conq ty con, Tap doan dll'ng ghi nhan tai san va no phai tra cua conq

ty con lOng nhu loi ich co dong khonq kiern scat va cac cau phan van chu sa hCru khac Bat kykhoan I ihoac 10nao phat sinh hi Sl,J'kien naydeu duo ' c ghi nhan van bao cao ket qua heat dQng kinhdoanh Q'P nhat Sau khi thoai van phan loi ich con lai trong cong ty con tnroc d6 (neu c6) du'oc ghi

nhan th 0qia tri ghi s6 con lai cua khoan da t u tr n bao cao tai chinh rieng cua conq ty rne, sau khi

d oc di' u chlnh theo ty 1$tuonq ung cho nhCrng thay doi trong van chu sa hCru ke tll' ngay rnua neu

T p do n van con anh hU'ang dang ke trong don vi nhan dau tu, hoac tinh bay theo qia goc cuakhoa au tu con lai neu khong con anh hU'ang dang ke

(iv) Con g t lien k et v a co 5 - k i nh d o anh d o ng k i e m s o e t (cec aon vi nh{jn dau ttr dU ' C} ' chech t oen

theo p U ' O ' ngphap v on cru s50 -hi r u}

Conq ty lien ket la nhCrng conq ty ma Tap dean c6 anh hU'ang dang ke, nhU'ng khOng kiern scat, cac

chfnh s·ch tai chinh va heat dong cua conq ty Cac co sa kinh doanh dong kiern scat ("cong ty liendoanh") la nhCrng co sa kinh doanh rna Tap dean c6 quyen dong kiern scat duoc thiet lap bang thoathuan h p dong va doi hoi Sl,J'nhat trf cua cac ben lien doan d i voi cac quyet dinh chien IU'Q'Cve tai

chinh v heat dQng Conq ty lie ket va c sa kinh doanh dong kiern scat dU'Q'C hach toan theophuonq phap van chu sa hCru (qoi chung la cac don vi nhan dau tu dau tu duoc hach toan theophU'O'ng phap van chu sa hCru).Bao cao tai chinh hop nhat bao gorn phan rnaTap dean duoc hU'angtrong th nnap va chi phi cua cac don vi nhan dau tU'duoc hach toan theo phucnq phap van chu sa

hCru,sa khi dieu chinh theo chfnh sach ke toan cua Tap doan, tll' nqay bat dau cho toi nqay chamdut Sl,J'nh hU'ang dang ke hoac quyen dong kiern soat doi voi cac don vi nay Khi phan 10cua don vinhan da tu ma Tap dean pha: chia se VU'Q'tqua lQ'i fch cua Tap dean trong don vi nhan cau tu duochach toan theo phyO'ng phap van chu sa hiru, ~ia tri ghi so cua khoan dau tu (bao gorn cac ~rlOandau tu dai han, neu co) se duoc ghi qiam toi ban kh6ng va dll'n viec ghi nnan cac khoan 10 phat

sinh tro~g tuonq lai trl cac khoan 10 thuoc pharn vi rna Tap dean co nghia Vl,Jphai tra hoac da tra

thay ch don vi n a dilu tv

(v) d ich dU'C}'c l oei t npk hi h C } ' p nh at

Cac so U'trong nQi bo t~p doan va cac khoan thu nh<';!pva chi phi chU'a thl,J'c hi$n tll' cac giao dichnoi bo Q'CIO<,3itrll' khi I~p bao cao tai chinh hQ'p nhat Khoan Iai va 10 chU'a thl,J'c hi$n phat sinh tll'

cac gia dich vai cac dO'n vi nh~n dau tU'dU'Q'c h<,3chtoan theo phU'O'ng phap van chu sa hCru dU'Q'c

tnr v' 0khoan dau tu tcnq pharn vi IO'ich cua Tap de n tai don vi nhan dau tu.

(vi) H op h t kin h do an h

HO'p hat kinh doanh dLfO'Chach toan theo phuonq phap mua tai nqay mua, la nqay rna quyen kiernscat LfO'Cchuyen giao cho Tap dean Sl,'kiern scat ton tai khi Tap dean co quyen chi phoi cac chinhsach ai chinh va heat d¢ng cua don vi nharn thu dLfQ'Cloi ich kinh te tli cac heat d¢ng cua don vi do.Viec anh uia quyen kiern scat co xet den quyen bo phieu tiern nang co the thuc hien dLfO'Ctai thoidi~m ientai

(i) Cac ' eo di ch ba n n go{l i t ij

Cac 9 ao dich bang cac don vi tien khac VND trong ky dLfO'Cquy doi sang VND theo ty qia xap XI vci

ty qia hue tetai nqay giao dich

Cac k oan rnuc tai san va no phai tra co goc bang don vi tien t$ khac VND dLfO'Cquy doi sang VNDtheo t qia hoi doai cua nqay ket thuc ky ke toanoTY qia hoi doai khi danh gia 19i cac khoan muc tie

t$ co OCnqoai te tai nqay ket thuc ky ke toan du o'c xac djnh nhu sau:

f) ivai cac khoan muc tien t$ co goc nqoai t$ la tai san (tien mat, tien gui nqan hang va phai

th ): dung ty qia mua nqoai te cua Nqan hang Thuonq mai Co phan Nqcai thuonq Viet Nam

co g ba tai nqay ket thuc ky ke toa o

• f) ivai cac khoan muc tien te co gac nqoai te la no phai tra (pha] tra va vay) :dung ty qia ban

ng ai t$ cua Nqan hang Thucnq rnai Co phan Nqoai thuonq Viet Nam conq bo tat nqay ket thuc

ky ke toano

Tat ca cac khoan chenh lech ty qia hoi doai dLfO'Cghi nhan vao bao cao ket qua heat d¢ng kinhdoanh hop nhat

(ii) Hoet {j ng 0 n t r oc ngoa i

Cac ta san va no phal tra cua cac heat dong a n oc nqoai, bao gom IO'ithe thuonq mai va cac dieu

chlnh ua trj hop Iy phat sinh trong qua trinh mua, dLfO'Cquy doi sang VND theo ty gia hoi doai talnqay k"t thuc ky ke toano Thu nhap ve chi phi cua cac heat dong a nuoc nqoai dLfO'Cquy doi sangVND t eo ty qia hoi doai xap xi ty qia tai nqay giao djch

Cac ch· nh lech ty qia hoi doai phat sinh do viec quy doi cac heat d¢ng a nuoc nqoai dLfO'Cghi nha

vao kh' an muc "Chenh lech ty qia hoi doai' thuoc nquon van chu sa hiru (rna so 417) tren bang can

doi ke oan h p nhat

(c) Ti~n v ca c khoan ti ro n dO'O'ngtie

Tien b 0 gom tien mat va tien gui nqan hang khong ky han Cac khoan tLfO'ng dironq tien la cackhoa Iau tu ngan han co tfnh thanh khoan cao, co the de dang cnuyen doi thanh mot luonq tien xacdinh, k~ong co nhieu rui ro ve thay d<?igia tr] va dLfO'Csu dl,lng cho rnuc dlch dap Crng cac cam ket chitien ngiBn han hon la cho rnuc dich dau tu hay lacac rnuc dich khac

(d) Cackh an d u to'

(i) Cturnq khoen kinh doanh

Chung khoan kinh dearth la cac loai crlung khoan dLfO'CTap dean narn giCPvi rnuc dich kinh doanh,

tuc ta rpua vao ban ra de thu IO'i nhuan trong thoi qian nqa Chung khcan kinh doanh dLfO'Cghi

nhan ban dau theo gia goc bao gom qia mua cong cac chi phi mua Sau ghi nhan ban dau, chungkhoanjinh doanh dLfO'Cxac dinh theo qia goc tnr di dl,l phonq qiarn qia chung khoan kinh doanh.Duph6ng iarn qia chunq khoan kinh doanh dLfO'Clap khi gia th] truonq cua chu-nq khoan qiarn xuongthap h n qia tri ghi so cua chunq Sau khi khoan dl,l phOng dLfO'Clap, neu qia thi tm6'ng cua chCrng

khoan tang len thi khoan dl! phbng S8 duoc noan nhap Khoan dl! phbng chi duoc ho n nhap tong

p arn vi sac cho qia tr] ghi so cua chung khoan kinh doanh khonq VlJQ'tqua qia tri ghi so cua cacchun khoan nay khi ~Jiadinh kh ng c6 khoan dl! phb g nao da duo'c ghi nnan

( i i) a mgi CP d en n gay di lO ne n

Dau t narn giCf den nqay dao han la cac khoa dau tu rna Ban Tong Giarn doc cu Tap dean dlJdinh v' co kha n n narn giCf den nqay da o h n Dau tu narn giCfden nqay dao h n gom tien gCrinqan ang co ky han, trai phieu, co phieu lJU dai rna ben phat hanh bat buoc phai mua lai tai mot thai

diem hat dinh trong tlJO'ng lai va cac khoan cho vay nam giCfden nqay dao han Cac khoan dau tu

nayd O'Cghi nhan theo qia goc tnr did phbng cho cac khoan pha: thu kh6 d6i

( ii i) Dilu t gap von vao cac d on vj k hac

Da t va cac conq cu von chu sa hCfu cua cac don vi khac duoc ghi nhan ban dau theo qia goc

b o 9 m qia mua v a cac chi phi mua co lien qua tue tiep Sau ghi nhan b n dau, cac khoa dau tu'

n y d Q'Cxac din the qia goc t n r di dl! phbng qiarn qia khoan da tu

~l! P I ' ng ~iam qia dau tlJ,duoc lap khi don vi nh n dau tu pMt sinh 10,nqoai t n r trlJang, hop khoan

10 d6 a narn trong du kien cua Tap dean khi quyet dinh dau tu Du phbng qiarn qia dau tu duochoan hap khi don vi nhan dau tu sau d6 tao ra lQ'i nhuan de butrll' cho cac khoan 10da duoc I$p dl!phong truoc kia Khoan du phonq chi duoc hoan nhap trong pharn vi sac cho gia tri ghi so cua khoandau t kh ng VlJQ'tq a qia tri g i so cu chunq khi gia dinh khonq co khoan du' phonq nao da duoc

g i n ~ Viec trlch I$p dl! phonq qiarn qia dau tu tai chlnh dai ha duoc thuc hien theo cac quy din

huon dan tai tai Thon tl so 89/2 13/TT-BTC nqay 28 th nq 6 narn 2013 sua doi, b sung Thong

tu so 28/2009/TT-BTC nqay 7 tMng 12narn 2009 cua Bo Tai chlnh ve viec Htronq dan che dOtrich

lap va SLrdunq cac kh an dv phbn qiarn gia h ng ton kho, ton that cac khoan dau tu tai chlnh, nphai t ukh6 doi va b o hanh san pharn, h ng hoa, conq trinh xay la tai doanh n hiep

Han on kho duoc pha anh theo qia thap hon giCfaqia goc va qia tri thuan co the thuc hien duoc

Gia 9 c duoc tfnh th o p uonq phap nhap truoc xu t truocva b o g6m tat ca cac chi phi phat sinh

d co lJQ'Chang ton kho adla diem va tranq thai hien tai.Doi voi tha h pharn va san pharn da da g,

phan o Gia tr] thuan co the t huc hien duoc uo c tfnh dua va qia ban cua h ng ton kho tnr di cackhoan chi phl u oc tfnh de noan thanh san pharn va cac chi phi ban hang true tiep

Cac k can pha: thu kh ch hang v a cac khoan phai thu khac duoc phan ann theo nquyen qia tru di dl!

phonq pha: thu kh6 doi

T p d anap dl,lng phuonq phap ke kh i thlJang xuye de hach toan hang ton kho

Tap d an tricn I$p dl! phonq qiarn qia doi voi hang ton kho loi th i, hong, kern pharn ch t va trong

truon hop qia gac cua hang ton kho cao non qia trithuan co the tr ur o hien duoc tai nqay ket thuc ky

ke to

(g) Tai sa ell djnh hfru hinh

( i ) N gu y n g ia

Tai san co din hCfuhinh dlJQ'Cthe hien theo nquye gia tru di gia tri hao mon IOyke Nguye qia tat

san c dinh hCfu hinh ba g6m gia mua, thue nhap kh~ , cac IO<;lithue mua hang khong hoan l<;iva

chi ph lien quan trl!c tiep de dlJa tai san den vi trl va tr<;ln thai hO<;ltdong cho ml,lC dich scr dl,lng da

dl! ki"n

iphi pMt sinh sau khi tai san co djnh hCfu hinh da dlJa VaG hO<;ltdong nhlJ chi phi sLra chCfa,

ang va d<;litu dlJQ'cghi nh$n VaGbao cao ket qu hO<;ltdong kinh doanh hQ'p nhattrong n m

ma ch phi phat sinh Trong cac tmc'Yng hop co the chvnq minh mot each ra rang rang cac khoan chi

phi na lam tang IO'ich kinh te trong tlfO'ng lai du tinh thu duoc tu viec SLPdl,mg tai san co dinh hCru

hinh v ot tren rnuc hoat dc)ng tieu chuan thee nhu' danh qia ban dau, thi cac chi phi nay duoc von

hoa n If mot khoan nquyen qia tang them cua tai san co din~lhCru hinh

(i

Tai sa co dinh hCru hinh duoc khau hac thea phuonq phap dlfc'Yng thang dua tren thc'Yigian hCrudunq oc tinh phu hop voi Ouyet dinh so 491/PLX-QB-HBQT nqay 7 thanq 12 narn 2011 cua Tapdean ang dau Viet Nam ve viec Ban hanh Che dO quan Iy,SLPdung va trich khau hac tai san co dinh

ap du 9 doi vo: cac conq ty thanh vien va Thong tlf so 45/2013ITT-BTC nqay 25 thanq 4 narn 2013

cua B Tai chinh ve viec HlfeYng dan che dO quan Iy, SLPdl,lng va trich kh~u hac tai san co dinh("Tho 9 tlf 45") Thoi gian hCru dl,lng uo c tin nhu sa :

Tai sa co dinh va hinh gom quyen stJ dunq dat, phan rnern may tlnh, ban quye p an rnern S P va

cac ta san co dinh va hinh khac

Quye SLPdl,lng dat latoan bo cac chi p i th c te phat sinh de co duoc quye SLPdunq d~t baa g m

ca chi phi den bCJgiai phonq, san lap mat bang

Quye stJdunq dat gom co:

• Q yen stJ dunq dat duoc Nha nuoc giao co thu tien stJ dunq dat;

Q yen stJ dunq dat nhan cn yen nhu-onq hop phap; va

• Q yen stJ dunq dat th e truoc nqay co hieu IllC cua Luat Bat dai n rn 2003 rna tien thue dat da

d oc tra t ru ce cha thoi ~ 9ndai hon 5 n rn va du c co quan co tharn quyen cap gi~y chung

ntan quyen SLP dunq dat

Quye SLrdunq d~t duoc the hien theo nquyen gia tnr qia trj haa ma IOy ke Ouye SLP dl,mg dat cothoi h n se dlfO'C trich khau haa thea phuonq phap dlfc'Yng thang du a tren thoi gian SLPdl,lng dat Tapdean hong trich khau haa doi voi quyen stJdunq dat khong thoi han

(i) B~t d n 9san d u tU' c ho thue

em may tinh va ban quyen ph n mern bao gom cac chi phi da chi ra tlnh den thoi diem dua

em va b n quyen VaG stJdunq Phan rnern may tinh va ban quyen phan rnern duoc khau h a

uonq phap dlfc'Yng thang dua tren thoi gia SLPdl,ln uoc tinh la 10 narn

( i i)

Pha

pha

thea p

Bat d~ gsan dau tlf cho thue duoc the hi$n th o nquyen qia tnr di qia tri hao man IOy ke Nguyen qia

ban d u cua bat dong san dau tu cha thue baa gom qia mua, chi p i quyen SLPdunq dat va cac chi

phi lie q an true tiep den viec dlfa tar san den die kien can thiet de tai san co the heat dong th oeach t uc da dl kien boi ban quan IY Cac chi phi phat sinh sau khi bat d¢ng san dau tu ch thue da

duoc ua VaG hoat dong nhu' chi phi sira chCrava bao trl duoc ghi nhan VaG ba cao ket q a heat

dong inh doanh o n at trong nam rna cac chi phi n y phat sinh Trang cac tmc'Yng hop co the

chtrnq minh mot each ra rang rang cac khoan chi phi nay lam tang IO' ch kinh te trong tuonq lai dl

tinh thu duoc tLr bat dong san dau tu cha th e vuot tren rmrc heat dong tie chuan theo nhu danh

(i)

qia ba dau, thi cac chi phi nay duoc von hoa nhu mot khoan nquyen qia tang them cua bat dongsanda t u cho thue.

Khau ao dU'O'c tinh theo phuonq phap dU'ang thang dua tren thai gian hCi'u dl,mg uoc tfnh cua batdong san dau tu la tl 35 - 50 narn

(k) Chi phi ra tnr o c dfli han

U ) Chi P ixay dl;J'ngco- ban dO>dang

Xay d ng co ban do dang pnan anh cac khoan chi phi xay dl!ng va may moc chua duoc hoan thanhhoac c u a lap dat xonq Tap dean khonq tinh khau hao cho xay dl!ng co ban d& dang trong qua trlnhxay d ng va lap dat

(i)

Tap d an ap dunq hU'&ng dan tai Conq van hU'ang dan so 7640/CV-BTC ngay 21 thanq 6 narn 2005,

Conq van so 777 6/B T C - TC T nqay 2 thanq 6 narn 2009 cua Bo Tai chinh va ThOng tu' so

1 18/2 10/TT - B T C nqay 10 thang 8 narn 2010 cua BO Tai chinh va ve viec "Huonq dan che do taichinh a thue doi voi doanh nghi$p kinh doanh khi dau mo hoa long chai" tong viec ghi nhan vaphan 0qia tri va blnh gas va cac khoan ky quy, k CU'O'Cva blnh gas nhan duoc Theo do, qia tri va

blnh 9 s dU'O'c phan anh tren khoan rnuc chi phi tra truoc dai han va dU'O'c phan bo VaGbao cao ketqua h at dong kinh doanh hop nhat trong thai gian tll' 5 den 15 narn

(ii) k inh d o anh li e n qu a d i m c ophan h 6a

LO'th kinh doanh lien quan den co phan h6a cua Tong Cong ty Xanq cau Viet Nam duoc xac dinh

va hac toan theo Nghi dinh so 59/20 1 1/N f CP nqay 18 thanq 7 narn 2011 cua Chinh phu ve chuyendoi do nh nqhiep 100% van Nha nuoc thanh conq ty co phan ("Nghi dinh 59") va Thong t u so

20 2 /2 11ITT-BTC nqay 30 thanq 12 narn 2011 cua BO Tai chinh hU'ang dan ve viec thuc hien Nqh]

dinh 5 Theo d6, qia tri IO'i the kinh doanh tinh VaG qia tri doanh nqhiep co phan hoa bao gom qia tri

thuon hieu va tiern nang phat trien doanh nghi$p Gia tr] thuon hieu duoc xac dinh ten co so cac

chi phi thuc te cho viec tao dl!ng va oao v$ nhan hieu, ten thuonq rnai trong qua trlnh heat dong cua

d anh nqhiep tnroc thai diem xac dinh gia tri doanh nqhiep Tiem nang phat trien doanh nghi$p dtrocduoc inh dua tren Gia tri phan van nha nuoc theo so sach ke toan tal thai diem dinh gia nhan vo'i

chenh lech giCi'a ty suat IO'i nhuan sau thue tren van chu so'hCi'ublnh quan 3 narn truce thai diem xac

dinh gia tr]doanh nqhiep va Lai suat cua trai phieu Chinh phu co ky han 5 narn do Bo Tai chinh conq

bo tai hoi di~m gan nhat thai di~m xac dinh qia tri doanh nghi$p

LO'i th kinh doanh duoc xac dinh trong qua trlnh dinh qia doanh nqhiep d~ co phan h6a Tong Cong

ty Xan dau Viet Nam tri qia 542.140.339.196 VND va duoc phan bo VaG bao cao ket qua heat dongkinh d anh hop nhat trong v6ng 10 narn ke tll' nqay 1 thanq 1 narn 2012

Cong u va dl,lng cu bao qorn cac tai san Tap dean narn giCi'd~ SLr dl,lng trong qua trlnh heat dongkinh d anh blnh thuonq, voi nquyen qia cua moi tai san thap hon 30 trieu VND va do do khong dudieu k en ghi nhan la tai san co dinh theo Thong tU'45 Nguyen qia cua conq cu va dl,lng cu duocphan 6theo p huonq phap dU'ang thang trong thai gian khOng qua 3 narn

(I) L<;>,thi! thu'o q rnai

LO'i th thuonq rnai phat sinh trong viec mua lai conq ty con, conq ty lien ket va lien doan LO'i thetnuon mai duoc xac dinh theo qia gac tru di qia tri hao man IOyke Gia goc cua IO'the thuonq rnai

la kho n chenh lech giCi'a chi phi mua va IO'i ich cua Tap doantronq qia tri hop Iy thuan cua cac taisan, n pha: tra va no tiern tang cua don vi b] rnua Khoan chenh lech am (Iai tll' giao dich mua qia re)

d oc hi nhan ngay VaG bao cao ket qua heat dc)ng kinh doanhhop nhat

LO'ith thU'O'ng mai phat sinh khi mua conq ty con duoc phan bo theo phuonq phap dU'eYngthangtrong ong 5n rn Gia tri ghi s6 cua loi the thU'O'ng mai phat sinh khi mua conq ty con duoc ghi qiarn

xu6ng ang qia tri co th thu hoi khi Ba Tong Giarn doc xac dinh khoan loi the thu'onq rnai khong the

thu hoi toan bo

80i veY cac khoan da tU'd oc ke to n theo phU'O'ng phap van chu sa hCPu,qia tri ghi so cua lQ'i the

thu n rnaidU'Q'Cbao qom trong qia ti ghi so cua khoan dau tu

Truce nqay 1thanq 1 nam 2015, loi th thuonq mai bao qorn trong qia tri ghi so cua khoan dau tu

va co 9ty lien ket hoac co sa kinh dearth dong kiern scat duoc phan bo theo phuonq phap dU'eYngthang rang vonq 5 narn Ke tCr nqay 1 thanq 1 narn 2015, do ap dunq Thong tu 202 lQ'ithe thuonq

rnai b' 0 gorn trong qia tri ghi s6 cua khoan dau tu VaG conq ty lien ket hoac co sa kinh doanh dongkiern s at khong duoc tiep tuc phan bo rura SIl thay doi chinh sach ke toan nay duoc ap dunq phihoi to a khOng c6 anh hU'ang den bao cao tal chinh hop nhat cua Tap dean cho narn ket thuc 31

thang 2 narn 2 1

(m) oan phai tra ngU'CYi ban va cac khoan phai tra khac

Cac k oan phai tra ngU'eYiban va khoan phai tra khac the hien theo nquyen qia

(n) D\! ph ' ng nghi~p vl ; I bao hi(}m va tai san tal bao hi(}m

Oil phfng ~ghi~p vu baohiern va tai san tai bao hiern cua tap dean the hien solieu hO'P nhat tli TongConq 0 / Co phan Bao hiern Petrolimex ("PJICO") Oil phonq nqhiep vu bao hiern duoc lap theo cacquy di h va hU'eYngdan trong ThOng tu so 125/2012/TT -BTC do BO Tai chinh ban hanh nqay 30

thanq n rn 2012 hU'eYngdan che dO tai chinh 13Pdl,lng voi cac doanh nqhiep bao hiern, doanhnghi$p tai bao hiern, doanh ng~li$p rn i giai bao hiern va chi nhanh doanh nqhiep bao hiern phi nhantho rur c nqoai ("Thong tu 125") Phuonq phap la dl phonq va cac gia dinh dung khi tinh dll phonqnghi$p vucua rnoi 10<,1isan pharn da duoc Bo Tai chinh phe duyet khi san pharn duoc phat hanh

Oil ph ng n hiep vu cua Tap doan bao gam:

(i) 01, 1' ph ng p hi ent re oU ' 9 ' C hU'cyng

Oil ph ng phi chua dU'O'c hU'ang la khoan dll phonq cho phan doanh thu chira dU'O'c hU'ang t<,1inqaybaoca va duoc hach toan lamot khoan no phai tra trong bang can doi ketoan hop nhat

Oil ph ng p i ch a duoc hU'a g duoc tinh theo phU'O'n p ap trich lap theo ty 1$phan tram cua tongphi ba hiern MCrctich I~p dl,l phonq phi doi voi cac 10<,1ihin bao hiern van chuyen hang h6a duoctlnh b' ng 25% rnuc phi giCPlai trong narn va bang 50% rnuc phi giCPlai trang narn doi veYicac 10<,1ihinh b 0 hiern khac

Ol,lph ng boi thU'eYngchv duoc giai quyet duoc trich laP theo tCrng ho so yeu cau doi bai thuonq

Cac y.uC 3 U doi boi tnuonq cho "cac ton that da phat sinh thuoc trach nhiern bao hiern nhU'ng chuathOng ao" ("IBNR") la cac yeu C 3 U doi boi thU'eYngda phat sinh trong nien dO ke toan hien tai hoaccac ni n dO ke toan truoc, nhU'ng chU'a dU'Q'c Ulong bao cho cong ty bao hiern hoi;3c cong ty tai baohiern t i theYidiem ket thuc nien do ke toan Ol,lphong cho IBNR dU'Q'c tinh bang 3% tong so phi baohiern 9 CPl<,1itrong ky thuoc trach nhi$m cu Tong Cong ty theo Cong van phe duy$t so 17755/BTC-

QLBH gay 24 thang 12n rn 2012 cu BO Tai chinh ("Cong van 17755")

T<,)pd n trich laP dl,l phOngdao dong Ian theo hU'eYngdan t<,1iNghi dinh so 46/200 7/N8-CP do Chinhphu ba hanh ngay 27 thang 3 nam 2007, Thong tU'125 va Cong van 17755 Ol,lph6ng dao dong leYn

duoc I~P6 rnuc 2% tre rrurc phi b o hiern giCPlaicu tat ca cac nqhiep vu Ban Tong Giarn doc thiet

I$pca t v 1$nay dua trenthonq ke tro g khu VV'Ccua linh VV'Ccnuyen man va tin tU'6 ngrang day latv

1$hop Iydoi voi T p de n

(iv) Tais tei beo hiem

T p d an khOng bu tni cac khoan dV'phonq cho heat dong kinh doa h bao hiern goc, nnan tai ba

hiem oi dV'phOng cho he t dong nhU'Q'ngtai bao hiern Cac khoan dV'phonq nay dU'Q'c trlnh bay

rienq i$tten cac chi lieu cua bang can doi ke toan hop nhat, trong do cac khoan du'phOng phi ch uaduoc lJ'(Yngva du p Ong boi thU'ang cua hoat dong kinh d anh bao hiern g c va nhan tai b o hiern,

du ph ng d o d ng Ian du c phan a h trong khoan rnuc DV'phonq ngan han; du phOng phi chuaduoc U'Crngva du phonq boi thuonq nhuonq tai bao hiern duoc pha anh la tai san tai bao hierntrong noan rnuc Tai sari ngan han khac cua bang can doi ketoan ho p nhat

(0) Dl ; J' pong

Mot k can du' phon , tru cac knoa dU'Q'Cde cap tal Thuyet minh (n), d oc ghi nhan neu, do ketquacua m~t SV'kie trong qua k hu Ta p d an c6 nghia vu p ap Iy hien tai hoac lien dai c6 the uo c tinh

mot c ch dang tin c$y, va chac chan se lam qiam sut cac loi Ich kinh tetrong tuonq lai de thanh toan

cac k can n phai tra do ng ia vu do Cac khoan dV'phOng duoc xac dinh tren co sa uoc tin cua

Ban T, ng Giarn d c ve cac khoan chi phi can thiet de thanh toan nghia vu no nay tai nqay ket thuc ky

ke tea

(p) Quy b nh 6 gia xang dau

Quy lnh on qia xang dau duoc trich la va SLYdl,lng th o quy dlnh ta! Thong tU' lien tich so39/20 4ITTL -BCT-BTC nqay 29 thanq 10 narn 2014 do lien Bo Cang Thuonq va Bo Tai chlnh banhanh uy dinh ve"Phuonq phap tfnh gia co sa; co ch hlnh thanh, quan Iy,SLYdunq Quy blnh on qia

va die hanh qia xang dau th o quy dinh tai Nghi djnh so 83/2014/N8-CP nqay 3 thanq 9 narn 201

cua C inh ph ve kin doa h qia xanq dau" T e d6:

• Q Y blnh on qia xa q dau duoc tich lap bang mot khoan tien cu the, co dinh trong qia CO'sa cuaIU'.ng xanq dau thuc te lieu thu va dU'Q'Cxac dinh la mot khoan rnuc chi phi tr ng co cau qia co

sc (rrnrc trich can cu th o quy dinh tung thai ky cua BO Tal chlnh) va duoc ghi nnan VaG Gia van

h' ng ban tong n m doi u g voi xhoan no dai han;

• Q Y binh on qia xang d u duoc SLYdunq theo con~~van chi dao cua Bo Tai chinh tung thai kY

Vi c SLYdl,lng Quy blnh on gia xang dau dua tren sa 1U'Q'ngthirc te lieu thu nhan mire SLYdl,lng

tr n mot lit xang dau theo quy dinh cua So Tai chinh Khi SLYdunq Quy cho muc dich blnh on qia,

p an SLYd nq dU'Q'Cghi giam Gia van hang ban tron k ;

L-i phat sinh duon hoac p at sinh am (khi vay van bo sung cho phan SLrdunq vu-ot Quy binh o

gi xang da ) tren tai kho n tien gLYiQuy blnh on qia xang dau du c ghi nhan tang hoac qiarn

tu ng ung tai khoan Quy blnh on qia xang da

(q)

Theo uyet din so 828/Q8-TTg nqay 31 thang 5 narn 2011 ve viec phe duyet Phtronq an co phanh6a v CO'cau lai Tong Conq ty Xang dau Viet Nam, van dieu 1$ duoc duyet cua Tap doan sau khi

chuye doi sang cong ty co phan la 10.700 tv VND trong d so 1U'Q'ngco phan do Nha nuoc narn giCP

la 1.0 6.4 1.867 co phan, chiern 94,99% van dieu Ieva so 1U'Q'ngco phan do co dong khac narn giCP

la5 98.133 co phan, chiern 5,01 %van dieu 1$

T e ' uyet djnh so 828/Q8-TTg nqay 3 thanq 5 narn 2 11 ve viec phe duyet Phuonq an co pha

hoa v CO'cau lai Tong Con ty Xang dau Viet Nam ve viec qiarn tv 1 van Nha nuoc tl 94,99%

xuonq 7 ,87% Tron ky Tap dean da thuc hien:

• P at hanh 103.528.476 co phieu cho co dong chien IU'Q'CJX NOE;

P at hanh co phieu U'Udai noan lai tli' lo'i n~lU$n sau thue nam 2015 cho co dong hien hCPuvai tv

Ie 15% tU'O'ng li'ng so 1U'Q'ngco phieu U'U dai hOEmI<)ia 155.064.846 co phie , tong gia trj phat

h;nh 1.550.648.460.000 d ng theo nghi quyet 8 ;li hoi co dong thU'a g nien nam 2016;

H an thanh mua lC;lico phieu quy toa bo co phieu uu dai noan lai tl nquon thtlng du phat hanh

vo cho JX NOE voi so IllO'ng co phieu ta 155064.846 co phieu, dong thoi thuonq 6% tll IO'

nh ansau thue 2015 tren mot co phie u dai hoan lai

• H an thanh bo su g von Nha nuoc thie theo phll'cyng an quyet toan co phan h6a da duoc Th

tll n Chinh phu ph d yet tai van ban 3 23IVPCP-f)MDN nqay 12/5/2014 cua Van ph6ng

C inh phu So Ill'O'ng co ph n do Nha nu c narn giCrla 981.686.626 co pha , chiern 7 ,87% von

di' u Ie

(r) I~chdanh gi a l < : i ta i san

Cho l,1Cdich xac dinh qia tr]doanh nghiep khi co pnan h6a, Tap dean da thuc hien danh gia lai qiatri cua cac khoan d u tll' vao cong ty con va conq ty lien ket theo Bien ban dinh qia cua Conq ty Co

pha inh qia va Dich Vl,1Tai chlnh Viet Nam va can cu tren H6 so Ouyet toan Co ph an h6a da duoc

cac c quan Nha n oc co tnam quyen phe duyet T p doan da thuc hien ghi nhan tang qia goc cuacac k can dau tu nay trong bang can doi ke toan rieng voi so tien la 1.317.118.937.352VND (trong

do die chlnh danh gia lai gia tri cac khoan dau tll' VaG cong ty con la 1.302.361.011.837 VND va dieu

chlnh anh gia l<;3iqia tri cac khoan da tu VaGcong ty lien ket la 14.757.925.515 VND), trong khiphan on chu S(Y hCrucua cac d on vi nhan dau tu nay cua Tap dean khong d oc dinh qia lai

Cho l,1Cdich lap bao cao tai chinh hop nhat, pnan chenh lech giCra qia tri cua cac khoan dau tu VaGcong t con va conq ty lien ket duoc dinh qia lai va gia tri van chu sa hCru tai cac conq ty nhan dau tuduoc hi nhan nhu mot khoan qiarn tnr VaG chi lieu "Chenh lech danh qia lai tai san" tren Bang candoi ketoan hop nn t cua T p dean theo hll'cYng dan tai ThOng tu 202/2014/TT-BTC nqay 22/12/2014

cua B Tai chln

Thue h nhap hien hanh la kho n thue dtr kie phai nop du a tren thu nhap chiu thue trong narn, Slf

dl,1ng ac muc thue su t co nieu hrc tC;linqay k(~t U1UC ky ke toan, va cac khoan dieu chlnh thue phainop Ii·n quan den nhCrng narn truoc

Thue hu nhap doanh nqhiep tinh tren IO'i nhuan hoac 10 hop nhatcua narn bao gom thue thu nhaphien h' nh va thue thu nhap hoan lai Thue thu nhap doanh nqhiep duoc ghi nhan trong bao cao ketqua h at dong kinh doanh hop nhat nqoai trll' tnronq hop co cac khoan thue thu nhap lien quan dencac kt oan muc duoc ghi nhan th~ng VaG van chu sa hCru,thl khi d6 cac khoan thue thu nhap naycOng uoc ghi nhan thang vao van chu sa hCru

Thue hu nhap hoa lai duoc tinh theo phuonq phap bang can doi ke toan cho cac chenh lech tarnthai gi- a gia tri ghi so cho muc dich bao cao tai chinh va qia tr] SlYdunq cho rnuc dich tinh thue cuacac k can rnuc tai san va no phai tra Gia tri cua thue thu nhap hoan lai dll'O'c ghi nhan dua treneach t uc du' kien thu h6i hoac thanh toan qia tri ghi so cua cac khoan rnuc tai san va no phai tra SlY

dl,1ng ac rmrc thue suat c6 hieu lu'choac CCYban co hieu Il,lctai nqay ket thuc ky ketoano

Tai sa thue thu nhap hoan lai chi d oc ghi nhan trong pharn vi chac chan co du IO'i nhuan tinh thuetrongl cyng lai d tai san thue thu nhap nay c6 the SlY dl,1ng duoc Tai san thue thu nhap hoan lai

d oc hi giam trong p arn vi khOng con chac chan la cac IO'ich ve thue lien quan nay se S lY dl,lngdll'O'c

T~p d an xac dinh nghia Vl,l thue thu nh~p ca cLi theo VaG cac quy dinh hi$n hanh ve thue Tuynhien, nhCrng quy dinh nay thay doi theo tll'ng thai ky va vi$c xac dinh sau cung nghia Vl,1ve thue thunh$p o nh nghi$p tuy thuoc VaGket qua kiem tra cua cac CCYquan thue c6 tham quyen

(t) Do a t hu va t h u nh~p k hac

(i) D oan thu ban h a ng

Doan thu ban hang dll'O'c ghi ntl$n trong bao cao ket qua hOi;lt dong kinh doanh hO'p nhatkhi phanIcYnru ro va IO'i ich gan lien vcYiquyen sa hCru san phluTl hoi;lc hang hoa dll'O'c ChUYE)rlgiao cho ngll'aimua Doanh ttlU ktlong dll'O'c ghi nh$n neu nhll' c6 nhCrng yeu to khong chac chan trong yeu lien

quan (yikha nang thu hoi cac kh a p ai thu hoac lien quan t6'i kha nang hang ban bj tra lai Doan

thu h: ng ban duoc ghi n anth o sothuan sau khi da tnr di so cruet khau, qiam qia h ng ban

(ii) Doan thu cung cap djch v!l

Do n thu cung cap dich vu duoc qhi nhan to g bao ca ket q a heat dOng kinh doanh thee ty 1$

nnan eu nhu co nr1Lmgyeu to kMn chac cha tronq yeu lien quan toi kha nanq thu hoi cac khoan

(iv) T hu hijp tiPco toe

(u)

(v) Lai t r- n c6 p i~u

V Thong tin b o sung cho c c k ho a n rnuc trl n h bay trong Bang din doi k e toan

kh ac h h n rgan han chiern

kh ach hang hac

daih~n

thu

- Cac kho an p h ai th c u a

khach hang khac

tung d6i t u n ]

Cuoi narn

4 Phal thu khac