PLC BC Nam 2015 RiengKiemToan

PLC BC Nam 2015 RiengKiemToan tài liệu, giáo án, bài giảng , luận văn, luận án, đồ án, bài tập lớn về tất cả các lĩnh vự...

BAO CAO TAICHINH RIENG

DA DlTgiC KIEM TOANCho nJm tii chinh kit thiic

ngay 31 thing 12 nam 2015

t6ng c6ng ty h6a dau petrolimex - ctcp (Thanh kip w miac CHXHCN ^i^l Nam)

Deloitte.

Ký bởi: TỔNG CÔNG TY HÓA DẦU PETROLIMEX-CTCP

Signature Not Verified

2 3

4-5

6 7

1-28

WOIPUNG

bAo cAo cOa ban t6ng giAm b6c

bAo cAo kim toAn ex^c lAp

bAng cAn b6i Hi toAn

bAo cAo kEt quA hoat eh^ng kinh doanh

bAo cAo lug chuyEn tin t$

thuyEt minh bAo cAo tAi ch!nh riEng

t6ng c6ng ty h6a dAu petrolimex - crcp

Ting 18 & 19, si 111 phi Tiy Son, phndng Nga Tu S

Qu$n B^ng Ba m N^i, CHXHCN Vi jt Nam

Hd NqU ngay 25 thing 3 nSm 2016

Ban T^ig giim d6c xic nhin ring Tdng cdng ty da tuin thu cic y6u c^u ndu trdn trong vi^c lip bio cio tii chinh

TRACH NHI^M CUA BAN T6NG GIAM D6C

Ban Tong gi^m d6c Tong cdng ty c6 tr^ch nhi^m ]p bio c^o t^i chinh ring ph^n ^nh m^t cich trung th^c v^ h^p

ly tinh hlnh tM chinh cung nhu kit qu^ ho^t d^ng kinh doanh v^i tinh hinh liru chuyen tiin t^ cua Tong cdng ty trongiiiim, phd hgp vdi chuin m^c ki to^n, che d^ ki to^n doanh nghi^p Vi?t Nam \k e^e quy djnh ph^p ly cd lien quandin vic l^p vk trinh ^y bio cio tii chinh Trong vi^c lip bio cio tii chfnh rieng niy, Ban T^ng giim d6c dir^cyeu c4u phai:

•L\ra chqn cic chinh sich k^ toin thfch h^p vi ip dpng cic chinh sich d6 m^t cich nh^t quin;

•E^ra ra cic xa doin vi udc tinh mdt cich hop 1^ vi thin trqng;

•N6u r8 cic nguyin tic k^ toin thfch hgp c6 dugc tuin thu hay khdng, cd nhiing ip dyng sai l^ch trgng y^u c^ndugc cdng b6 vi giai thich trong bio cio tii chinh rieng hay khdng;

•Lip bio cio tii chfnh ridng trdn co sd ho^ ddng lidn t^c trCr trudng hgp khdi^ th^ cho ring Tdng cdng ^ s8tilp t^c ho^t ddng kinh doanh; vi

•Thia ke vi thirc hi?n h^ thong kiem soa npi U) mt cich hihi hi^u cho m^c dich lip vi trinh biy bio cio tiichinh ridng hgp ly nhira h^n ch^ rui ro vi gian l$n

Ban T^ng giim d6c T6ng cdng ty chju trich nhi^m dim bio ring sd k^ toin dugc ghi chip mt cich phi hgp dlphin inh mdt cich hgp ly tinh hlnh tii chinh cua Tong cdng ty a bk ky thdi diem nio vi dim bio ring bio cio tiichinh rieng tuin thu chuin mgc ke toin, che d kd toin doanh nghi^p Vigt Nam vi cic quy djnh phip ^^ cd lienquan dn vi^c lip vi trinh biy bio cio tii chinh Ban T^ng giim doc cung chiu trich nhi^m dim bio an toin cho tiisin cua T&ng cdng ty vi thyc hin cic bi^n phip thich hgp de ngin ch$n vi phit hi^n cic hinh vi gian l$n vi sai

Chutich

Ban Tfae eiim dfa

6ngHaThaithTufa

OngVuVanChifa

Ong Nguyen VSn Khanh

6ng Nguyen Van D&c

6ng Ph^m Bd Nhufa

BAO CAO CCA BAN T6NG GIAM D6c

Ban Ting giim die Ting cdng ty Hda diu Petrolimex - CTCP (ggi tit li "Ting cdng ty") di trinh bio cio niycung vdi bio cio tii chinh rieng ciia Ting cdng ty cho nftm tii chinh kit thiic ngiy 31 thing 12 nim 2015

hOi bOng quan tri vA ban tOng giAm bAc

Cic thinh vidn cua H$i ding Quin tri vi Ban Ting giim die Ting cdng ty da diiu hinh Ting cdng ty trong nim

vi din ngiy lip bio cio niy gom:

H6i ding Ouan tri

t6ng c6ng ty h6a dAu petrolimex - ctcp

Tang 18 & 19, s6 229 ph6 Tay Son, phufmg Ng5 Tu Si

Qnjn Ding Ba, Hi Npi, CHXHCN Vijl Nam

Thay m^t vd d^i di^n cho

C6NG TV TNHH DELOITTE VI$T NAM

Ngdy 25 thdng 3 ndm 2016

Ha Npi, CHXHCN Vi^t Nam

Tdn Deloitte dupe dung de chi mpt ho^c nhidu ttidnh vi6n ciia Deloitte Touche Tohmatsu Limited, mpt c6ng ty TNHH c6 try s^ t^i Anh, v^ mpng luPi cac hang thdnh vidn - m5i th^nh vi6n la m6t to chirc dpc I dp vl mt phap ly Deloitte Touche Tohmatsu Limited

{hay "Deloitte Toan cdu") khflng cung cdp djch vy cho cc kh^ch hang Vui Idng xem t^i website www.deloitte.com/about

Le Anh Son Kilm todn viSn

Gily ch^ng nhn ddng k hdnh nghl kilm todn

si 1961-2013-001-1

Pity tlnf^fSm die

Gidy chimg nhan ddng ky hdnh nghl kilm todn

si 0030-2013-001-1

KInh eui:Quy cl (I6ng

Hi dong Qudn trj vd Ban Ting gidm dieTing c6ng ty H6a dlu Petrolimex - CTCPChiing tdi da kilm todn bdo cdo tAi chlnh ri6ng kdm theo cua Ting cong ty H6a dlu Petrolimex - CTCP (gpi tat la

"Ting cOng ty"), dupe lyp ngay 25 thdng 3 ndm 2016, tit trang 04 din trang 28, bao glm Bang can doi ketodn taingay 31 th^ng 12 ndm 2015, Bao cdo k^t qua hoyt d^ng kinh doanh, Bdo cdo luu chuyln tiln t| cho ndm tai chfnhket thiic cdng ngdy va B^n thuylt minh bao cdo tai chfnh ridng

Trdch nhlpn c&a Ban TSng gidm doc

Ban Ting gtdm doc T^ng c6ng ty chju trdch nhi^m vl vi#c lap vd trlnh bdy trung thyc vd hpp ty bdo cdo tdi chfnhridng ciia Ting cfing ty theo chuan myc ke todn, chi d k^ todn doanh nghi^p Vi$t Nam vd ede quy djnh phdp 1^ c6H6n quan d^n vic l^ip vd trlnh bdy bdo cdo tdi chinh vd chju trdch nhi^m ve kilm sodt ni b md Ban Ting gidmdie xdc djnh Id can thiet de dam bdo cho vi^c Ipp vd trlnh bdy bdo cdo tdi chfnh rieng khong c6 sai sdt trpng yeu dogian Idn ho^c nhlm lln

Trdch nhi^m c&a Kicm todn viBn

Trdch nhifm cua chung tli Id dua ra </ kien vl bdo cdo tdi chfnh rieng dpa tr€n kit qud cda cuc kilm todn Chdngtfli dd tiln hdnh kilm todn theo ede chuln mpc kilm todn Vi?t Nam Cdc chudn mpc ndy y^u cdu chdng t6t tudn thdchudn mpc vd cdc quy djnh vl d^o dtic nghl nghi^p, Idp kl ho^ch vd thpc hi^n cu$c kilm todn de d^t dupe sp dambdo hpp ^^ vl vic li^u bdo cdo tdi chfnh riSng cua Ting c6ng ty cl cln sai s6t trpng ylu hay khdng

C6ng vic kilm todn bao gom thpc hifn cdc thu tpc nhdm thu thdp cdc bang chfrng kilm todn vl cdc si liu vdthuylt minh trSn bdo cdo tdi chinh ri^ng Cdc thii tyc kilm todn dupe Ipa chpn dpa tren xdt dodn cua Kilm todnvi^n, bao glm ddnh gid r^i ro c6 sai s6t trpng ylu trong bdo cdo tdi chinh rieng do gian ln hodc nhdm Ian Khi thpchi|n ddnh gid cdc nii ro ndy, Kilm todn vien dd xem xdt kilm sodt npi bp cua Ting cong ty li^n quan din vi^c l^p

vd trlnh bdy bdo cdo tdi chfnh rieng trung thpc, hpp ly nhdm thiet kl cdc thd tyc kilm todn phCi hpp v6i tlnh hlnhthyc tl, tuy nhiSn kh6ng nhdm myc dfch dua ra </ kiln vl hi^u qud ciia kilm sodt n^i b cua Tong cdng ty Congvi?c kilm todn cung bao glm ddnh gid tfnh thfch hpp ciia cdc chfnh sdeh ke todn dupe dp dyng vd tfnh hpp ty ciiacdc udc tfnh kl todn ciia Ban Tong gidm die cung nhu ddnh gid vic trlnh bdy ting thl bdo cdo tdi chfnh ri^ng.Chung toi tin tudng ring cdc bang chumg kilm todn md chiing tdi dd thu th^p dupe Id dly dii vd thfch hpp ldm co sdcho y kiln kilm todn ciia chiing tli

Ykicn c&a Kiim todn vien

Theo y kiln cua chiing t6i, bdo cdo tdi chfnh riSng dd phdn dnh trung thpc vd hpp ty, tr^n cdc khfa cynh trpng ylu,tlnh hlnh tdi chfnh ciia Ting cfing ty tyi ngdy 31 thdng 12 ndm 2015, cOng nhu kit qud hoyt d^ng kinh doanh vd tinhhinh luu chuyln tiln t| cho ndm tdi chfnh kit thd^ciing ngdy, phd hpp v6i chuln mpc kl todn, chl d kl todn doanh

uan din vic Idp vd trinh bdy bdo cdo tdi chfnh

BAO CAO KIEM TOAN B0C L^P

So:

Cong ty TNHH Deloitte Vi$t Nam Tdng 12A, T6a nha Vinaconex 34LdngHa,QudnBlngBa,

Hd Ngi, Viet Nam Tel: +844 6288 3568 Fax: +844 6288 5678 www deloitte com/vn

Deloitte.

Cac thuyet mink tit trang 8 din trang 28 Id m$t b$ph^n hpp thank cua bdo cdo tai chink rieng

4

1J27218.755.981

74.092.630.526 74.092.630.526

(11.288.940.486)

70.557.956.000 300.000.000.000 359.269.015.514 78.104.726.078 78.104.726.078

(2.423.024.165)

3.814.284.398 1.391.260.233

(142.336.487.755)

243.594.468.199 101.257.980.444

102.649.240.677

614.115.612.795 1.700.179.873 8.844.345.144

735.331.912

11.279.856.929

542.387.362.857542J87J62.857

172.974.117

(18.883.203.454)95.220.090.766

45.155.629.415 199.293.117.205 320.958.608.049 57.400.000 38.419.915.351

38.477J15J51913.103.143.186

31/12/2014

Banu\:VNDMAUS6B01-DN

1J87J44.716.947

60.011.106.053 60.011.106.053

(9.510.444.917)

70.557.956.000 400.000.000.000 461.047.511.083 115.543.233.247 115.543.233.247

(3.681.729.017)

3.814.284.398

132.555.381(168.353.011.291)

278.319.205.019 109.966.193.728

110.098.749.109746.700.599.492

-3.491.711.216 3.491.711.216 424.934.618.866

424.934.618.866

109.888.512

(19.360.601.357)

23.164.874.199 26.320.291.349 134.807.779.966 165.042.232.669 49.795.000 47.325.759.704

12 11

10

9

<

7 5

minb

Tbuyit

270 261 260 254 252 251 250 242 240 229 228 227 223 222 221 220 200 153 152 151 150 141 140 139 137 136 132 131 130 112 111 no 100

Mi si

T6NG C()NG TAl SAN (270-UHH2MI)

1 Chi phi tii tntdc ddi han

IV Tii sin dii hgn khic

3 D^ phdng diu tu tai chinh dii han

2 Diu tu vio cdng ty lien doanh, lidn kit

1 Biutuviocdngty con

m Bin tn tii cblnb dii bn

1 Chi phi xiy dyng co bin dd dang

1L TU sin do dang dii h(n

3 Thu^ va cac khoan khac phai thu Nhi nude

2 Thui gia tii gia tang dupe khiu tt^r

1 Chi phi tra tnrdc ngin han

IV TU sin ngin hgn khic

l.llangtdnklio

III Hing ton kho

^.TaisautliiSuchoxiily

4 Dp phdng phai thu ngdn han khd ddi

3 Phdi thu ngjn han khac

2 Ttd trudc cho ngudi bin ngin han

1 Phai thu ngin h^n cua khich hang

II Cic khoin phil thu ngin h^n

2 Cac khoin tuong duong tiin

1 Ti6n

L Tiinvlcickbointirtrngdinmgtiin

a tAisAnngAnhan

tAisAn

Tfi ngdy 31 thing 12 ntm 2015

BANG CAN D6l MS TOAN

Biociotiichlnhriingdtp nUm tai chlnh kit thticngay31 thing 12 nipt 2015

t6ng c6ng ty h<>a dAu petrolimex - ctcp

T^ng 18 & 19, so 229 phi T^y Son, phudng Ng3 Tu Sd

Qujn D6ng Ba, Hi Nji, CHXHCN Viet Nam

Cdc thuyit minh tic trang 8 din trang 28 la mgt b$ phgn hpp thdnh cua bdo cao tai chinh ri^ng

3.561.050.000 702.608.370.000 1.013.580.441.518

1.013.580.441318(5.286.685.534)

162.140.873.632 195.561.211.976 24.798.584 24.401.236.913 13.001.717.612 1.593.431.433 122.201.729.847

513.638314.463513.638316463

1387.544.716.947 104.666.687.803

(46.504.365.599)

58.162.322.204 20.463.604.691 198.388.796.611

(12.730.000)

466.200.000 3.561.050.000 807.988.390.000 1.089.017.633.506 1.089.017.633.506

(4.138.921.120)

152.249.552.808 8.016.736.076 9.293.603.151 20.852.194.853 15.004.101.360 4.640.795.813 92.609.020.500 298.527.083.441

298.527.083.441

20

19 18 17 12 16

440 421b

421a

421 420 418 415 414 412 411 410 400 322 320 319 315 314 313 312 311 310 300

5.Quy dSu tu phat triSn

6.Quy khdc thudc v6n chu sd hOu

7.Lpi nhuSn sau thud chua phan phAi

-Lai nhuin sau thui chua phdn phoi IGy hi din

cudi nim truic

-Lai nhuan sau thui chua phdn phdi nim nay

t6ng cOng ngu^n v6n (440-300+400)

ThnySt

Ml sh minh

maus6boi-dnBan v/: VHD

ngu6n v6n

c nqphAitra

L N^nginh(n

1.Phai hi ngudi ban ngSn hgn

2.Ngudi mua bi tidn tnrdc ngSn hgn

3.Thue vd cdc khoan phai n^p Nha nude

4.Phai U^ ngudi lao ddng

5.Chi phi phai ua ngSn hgn

6.PhaibangSnhankhac

7.Vay va n(t thuS tai chinh ngSn h^n

8.Quy khen Ihudng, phuc Ipi

BANG CAN l)6l Kt TOAN (Tiep then)

Tfi ngay 31 thing 12 nim 2015

Bdo cdo tki chfnh ri8ngChonamtaichinhkSttbdcngay31 thang 12n2m2015

ti)ng c6ng ty h6a dau petrolimex - ctcp

TSng 18 & 19, s6 229 ph6 T6y Son, phudng Ng5 Tu Sd

Qu|n D6ng Ba, Ha NQi, CHXHCN Vijt Nam

Cic thuyit minh tit trang 8 din trang 28 li nipt bpphin hpp thanh cua bio cho tai chinh riing

279.797.407.626 7.432.701.180 1.525.741.730 8.958.502.916

272J04.700.440

45.798.239.270 214.106.673.474

5.797.413.328 3.396.033.537 70.501.905.699

407J05.120.813

2.078.892.004.451 1.611.327.477.638

2.078.892.604.451

-2014

MAIJSl)B02-DNBanvitVND

347.059J70.935

49.805.675.180

390.925.052.115 4.430.242.493 7.039.828.345 12.070.070.838

392.494.809.022 49.399.207.838 224.234.667.726

16.085.661.715 3.024.653.134 182.412.589.968 499.801.816.933

1.885.654.280.895 1.385.852.403.902

22 23

22

Thnyit

minh

00 51

50 40 32 31

30 20 25

22 23 21 20

10 11

02 01

Ml si

1.Doanh thu bin hlng

2.Cic khoin gtim trir doanh Ihu

3.Doanh thu thuin vi U> hing (10-01-02)

0 Chi phi bin hing

9.Chi phi quin ly doanh nghi^p

10.L(ti nhn^n thuin tir hogt dng Unh doanh

(30-2OH21-22H2S+20))

ll.ThnnhOpldtic

12.Chi phi khic

13.Lyri nhu^n khic (40-31-32)

14.Ting lyn nhugn ki tnin trade thni

(50-30+40)

15.Chi phi thui thu nh|p doanh nghi^p hiin hinh

10 M nhufn san thni thu nh)p dnanh nghiip

(00-50-51)

t6ng c6ng tv h6a dAu petrolimex - ctcp

Tang 18 & 19, si 229 ph6 Tay Son, phmrng NgS Tu SdBio cio til cblnh riingQnln Ding Da, Hi Nji, CHXHCN Vitl NamCho nam lii chlnh ^^ thuc ngav 31 thing 12nim2015

BAO CAO K^T QUA HOAT BQNG HNH DOANH

Cho nim tai chinh kit thic ngiy 31 thing 12 nhm 2015

Nguyen Quang Hung

Ngirid lap biiu

Hi N6i, ngay 25 thing 3 nim 2016

38.477.315.351 59.299.429 99.893.456.235

(61.475.440.313)(52.667.340.445)(97.460.326.500)(832.934.514.513)

877.727.500.568

(93.295.566375)698.272.912

95.318.182

(94.089.157.469)

04.407.466507(9.815.424.154)(46.951.153.762)(3.396.037.537)(809.521.354)(29.564.398.020)(73.096.236.369)

9.753.500.066 23.Jd.7J7.6J7 3.396.037.537

(68.000.354.245)232.444.990

356.062.240 22.585.079.489 27.797.467.62

2014

DanwVNDmAu s6 b 03-dn

4,TfSts3s*m*

61.390.279 38.477.315.351 8.836.849.074

(460.243.372.724)(450.399.294.550)(929.112.912.215)919.268.634.041

75.023.003.003 244.051.516.037

11.325.145.169

(25.033.953.873)

117.553.932.491 98.722.073.636 253.256.261.321 3.074.653.184

40

36 34

33

Tiin vd tinmg dinrng tiin cuii ndm

Anh hudng cua thay dii ty gid hii dodi quy dii ngopi ti

Tiin vd tiring dinrng tiin diu ndm

Lira chuyin tiin thuin trong n9m (50=20430440)

tun chuyin tiin thuin tie hopt ding til chink

3 Ci tire, lgri nhuan da ud cho chd si httu

2 Tien trd np gic vay

1 Tien thu tir di vay

IIL LUU CHUYtN TltN Tlf HOAT BONG TAI CHtNH

30

27 25 22 21

20 17 15 14 12 11 10 09

06

05

04

03 02 01

Luu chuyin tiin Ihuin lie hopt d^ng dlu tu

4 Tiin thu lai cho vay, ci tire vd lgri nhudn duoc chia

3 Tiin chi diu tu g6p vin vdo don vi khdc

ddi han khdc

2 Tiin thu thanh ly, nhupug hdn TSCD vd cdc tdi sdn

cdc tdisdn ddi han khdc

1 Tin chi mua sim, xdy dung TSCD vd

H LUU CHUYtNTltNTtfHOAT D<>NG DAU TV

Luu chuyin din thuin tichogt ding kinh doanh

Ti^n chi khdc cho hoat ddng kinh doanh

Thu^ thu nhdp doanh nghifp da n^p

Ti^nlaivaydand

Thay doi chi phi ud trudc

thud thu nhdp doanh nghidp phdi nip)

Thay ddi cdc khodn phdi trd (Kh6ng hi lai vay phdi trd

Thay ddi hang tin kho

3.L(ii nhuan tic ho ft d^ng kinh doanh tru&c lhay til

vin luu dpng

Thay ddi cdc khodn phdi thu

Chi phi lai vay

(Lai) tir hopt d^ng din tu

myc tiin Id cd g6c ngopi td

L5 chinh lich tj gis hoi 4oii do ddnh gid lpi cdc khota

Cdc khodn d\r phdng

Khiuhaotdisancidjnh

2 Biitt chinh cho dc khoan:

1 Lpi nhnan tnr&c thai

L LUU CHUYtN TltN TtT HOAT BQNG KINH DOANH

Mdsi CfflTltU

Cho nim lai chinh kit thdc ngay 31 thing 12 nim 2015

BAO CAO LUXI CHUYtN TltN Tf

Bio ato tii chlnh riSngchinh kel thuc naiy 31 thing 12 aim 2015

t6ng c6ng ty h6a dau petrolimex - ctcp

rfng 18 & 19, s6 229 phS Tay Son, phirimg Ng8 Tu SA

Qujln B6ng Ba, Hi NQi, CHXHCN Vi^l Nam

t6ng c6ng ty h6a dAu petrolimex - crcp

Ting 18 & 19, s^ 229 phd lly Son, pinning Ngi Tu SdBio cio til chinh riingQujn Ding Da, Hi Ndi, CHXHCN Vijt NamCho trim t4i chinh kit thic ngiy 31 thing 12 n4m 2015

THUYET MINH BAO CAO TAl CHINH Rl^NGMAG S6 B 09-DN

Cdc thuyh mirth nay lamgtbg phgn hpp thanh va can dupe Sqc dan^ thdi vdt bdo do tdi chinh rieng kern Iheo

i th6ng tin khAi quAt

Ci ding chi phii cua Ting cong ty 14 Tip doin Xing diu Vi^t Nam so hOu 79,07% sO cb phin, cic cOddng khic sd hOu 20,93% si c4 phin

Ting s5 nhin viin cda Ting crag ty tai ng4y 31 thing 12 nSm 2015 14 345 (tai ngiy 31 thing 12 nim2014:352)

Nginh nghi klnh do.nh vi hogt dOng chinh

Nginh nghi kinh doanh vi hoat dOng chinh cin Ting cdng ty 14:

-Kinh doanh, xuit nhip khiu diu ma nhdn, nhpa duhng, h6a chit (tra hda chit NM nude cam) vi cicm$t hing khic thudc Utah we diu md vi khl di^

-Kinh doanh xuit nhip khiu: vit tit, thiit bi chuyin nginh hda diu;

-Kinh doanh djch w: vjn tii, cho thud kho bii, pha chi phin licit thti nghicm, tu vin vi djch w kjthuithdadin;

-Kinh doanh bit d^ng sin;

* Kinh doanh djch wcungdngtiubiin

Chu kj sin xuit, kinh doanh tiring thudng

Chu ky sin xuit, kinh doanh thing during cia Ting cdng ty dupe thpc hidn trong thdl gian khdng qui 12

thing.

Cic sp ki?n quan trpng di xiy ra trong nim til chinh

•TheoNghj quyit si 21/NQ-PLC-HDQT ng4y 27 thing 11 trim 2014 cia Hdi ding Qu4n trj Tingcdng ty di quyet nghj chim ddt vi giii thi hopt ddng Chi nhinh Hda diu Hit Phdng - Ting Cdng

ty Hda diu Petrolimex-CTCP kitP24h ngiy 31 thing 12 trim 2014;

•Theo Quyit djnh si 22/QD-PLC-HDQT ngiy 30 thing 3 nim 2015 cda Hdi ddng Quin trj, TdngcOng ty di quydt djnh djlu tu bd sung 100 ty ddng vio Cdng ty TNHH Nhpa dudng Petrolimex

Ciu trie doanh nghidp

Tpi ngiy 31 thing 12 trim 2015, Tdng cdng ty cd cic chi nhinh sam

-Chi nhinh Hda dduDiNing- Tdng cdng ty Hda ddu Petrolimex - CTCP;

-Chi nhinh Hda diu S4i Gdn - Tdng cdng ty Hda diu Petrolimex - CTCP;

-Chi nhinh Hda diu Cin Tho - Tdng cdng ty Hda diu Petrolimex - CTCP

Thuyit minh vi hhi ning an sinh thing tin trcn bio cio Hi cbinb

Nhu ttinh bhy t^ii Thuyit minh si 3, ki tit ngiy 01 thing 01 nim 2015, Ting cing ty di ip dyng Thing tu

si 200/2014/TT-BTC do B^ Tii chlnh ban hinh ngiy 22 thing 12 nim 2014 ("Thing tu 200"), hudng dinchi dp ki toin doanh nghicp Thing tu niy ci hiiu i\rc cho nim tii chlnh bit dau vio hoic sau ngiy 01thing 01 nim 2015 Thing tu 200 thay thi cho cic quy djnh vi chi di ki toin doanh nghifp ban hinh theoQuyit dinh si 15/2006/QD-BTC ngiy 20 thing 3 nim 2006 cda Bi Tii chinh vi Thing tu si244/2009AT-BTC ngiy 31 thing 12 nSm 2009 cua Bi Tii chinh Tuy nhien, vi|c ip dpng Thing tu 200khing ci inh hudng ttpng yiu din Unit so sinh cua cic si liiu trin bio cio tii chinh riing

CO sO lap bAo cAo tAi chInh ri*ng vA nAm tAi chjnh

Cor s* lip bio cio thi chlnh riing

Bio cio tii chfnh riing kirn theo dupe trinh biy bing Ding Viit Nam (VND), theo nguyin tic gii gic viphu hpp vdi chuin mpc ki toin, chi di ki toin doanh nghiip Vi^t Nam vi cic quy dinh phip ly ci liinquan din vi(c lip vi trinh biy bio cio tii chinh

Diy li bio cio tii chfnh riing cua Ting cdng ty, Ting cdng ty s8 lip bio cio tii chfnh hpp nhit trong mdtbio cio khic Bio cio tii chinh riing niy cin dupe dpc ding thM vdi bio cio tii chinh hpp nhit di cdthing tin diy dd vi tilth hinh tii chinh cua Ting cdng ty ttong nim

Bio cio tii chinh ridng kirn theo khdng nhim phin inh tlnh hinh tii chfnh, kit qui host ddng kinh doanh

vi tlnh hinh luu chuyin tiin t^ theo cic nguyin tic vi thdng If ki toin dupe chip nhin Chung tai cic nudekhic ngoiiVidt Nam

Ncrithinhljp Tyl( T^Ifquy^nGii til din tit Ho,td?ne

vi host d^ng sdhOu biiuquyit Hi ngiy 31/12/2015 chlnhTinCingty

THUYET MINH BAO CAO TAl CHINH Rl^NG (Tiip theo)MAU S6 B 09-DN

Cac thttyit minh nay la mat bdph^n hap thanh va can dupe dpc ddng that vdi boo coo tU chlnh rieng kern theo

1.THdNG TIN KHAlQUAT (Tiip theo)

Ciu trie doanh nghijp (Tiip theo)

Tai ngiy 31 thing 12 nim 2015, Ting cing ty ci 02 cing ty con vi 02 cdng ty lidn kit Thing tin khiiquit vi cic cing ty con vi cing ty liin kit cua Ting cing ty nhu sau:

Bio cio til chlnh riingCho him thi chinh kit thiicngiy31 thing 12 nirn 2015

t6ng c6ng ty h<5a dAu petrolimex - ctcp

Ting 18 & 19, s6 229 pho Tiy Son, phitOng Nga Tu Sd

Qujn Bong Da, Hi N^i, CHXHCN Vijt Nam

t6ng c6ng ty h6a dAu petrolimex - ctcp

Ting 18 & 19, si 229 phi Tay San, phudng Ngi Tu SdBio cio tii chinh riengQuan Blng Ba, Hi Nqi, CHXHCN Vi^^ NamCho nim tii chinh kk thiic ngiy 31 thing 12 nam 2015

THUYET MINH BAO CAO TAl CHINH RIENG (Tilp theo)MAu S6 B 09-DN

Cac thuyk mink nay la mgt bgphgn hgp thanh va cdn dttgc 3qc ddng thai v&i bao cao tai chinh rieng kern theo

3.Ap dvng hiTOng dAn k toAn m^i

Ngiy 22 ^^l^ng 12 nim 2014, B Tii chlnh da ban hinh Thdng tu si 200/2014AT-BTC ("Thdng tu 200")hudng din chl dp kl toin doanh nghidp Thdng tir niy c6 hiu lpc cho nim tii chinh bit dlu vio ho^c saungiy 01 thing 01 nim 2015 Thdng tu 200 thay thl cho cic quy djnh vl chl d kl toin doanh nghidp banhinh theo Quy^t djnh $b 15/2006/QD-BTC ngiy 20 thing 3 nim 2006 cua B Tii chinh vi TTidng tu s6244/2009nT-BTC ngiy 31 thing 12 nim 2009 cua B^ Tii chinh Ban Tong giim d6c T^ng c6ng ty da ipdvng Thdng tu 200 trong vic l^p vi trinh biy bio cio tii chinh rieng cho nSm tii chinh kk thiic ngiy 31thing 12 nim 2015

4.t6m tAt cAc cMnh sAch K^^ toAn chu yu

Sau diy li cic chinh sich ki toin chi yki dagc T^ng cdng ty ip d\mg trong vi^c lp bio cio tii chinhriSng:

V6e tinh kl toin

Vi^c lip bio cio tii chinh ridng tuin thu theo chu^n m\fc k^ toin, ch^ dd k^ toin doanh nghi^p Vit Nam

vi cic quy djnh phip 1^ cd lidn quan d^n vi?c ]^p vi trinh biy bio cio tii chinh ydu cku Ban Tong giimd6c phai cd nhftng udc tinh vi gii djnh inh hudng din s^ lidu bio cio vl cdng ay, tii sin vi vi^c trinh biycic khoan cdng ng vi tii sin tiem ting t^i ngiy lip bio cio tii chinh cung nhu cic so li^u bio cio vldoanh thu vi chi phi trong suit nim tii chinh M^c di cic udc tinh ke toin dugc lip bing tit ci s\r hiiubiet cua Ban Ting giim die, si th^c ti phit sinh cd the khic vdi cic udc tinh, gii djnh dit ra

Ti^n vi cic khoin tutmg dutmg tiln

Tiln vi cic khoan tuong duong tien bao glm tien mit t^i qu^, cic khoin tien gui khdng ky han, ving bac

di quy, cic khoin tidn dang chuyln vi cic khoan diu tu ngin han, cd khi ning thanh khoin cao, dl ding

chuyin dli thinh tien vi it rui ro lidn quan din vi^c biln dgng gii trj

Cic khoin d^u tir tii chinh

Cdc khoin d&uttrvho cdng ty con, cdng tylMnktt

>du tuvao cdng ty con

Cdng ty con li cic cdng ty do Ting cdng ty kiem soit Vi$c kilm soil d?t dupe khi Ting cdng ty cd khining kilm soit cic chinh sich tii chinh vi ho$t dpng cua cic cdng ty nh$n dlu tu nhim thu dupe lpi feb tilt

ho^t d^ng cua cic cdng ty niy.

Ddu tuvao cdng ty lien kit

Cdng ty lidn kit li m^t cdng ty mi Ting cdng ty cd inh hudng ding kl nhung khdng phit li cdng ty conhay cdng ty lien doanh cua Ting cdng ty Anh hudng ding kl th! hi^n d quyln tham gia vio vipc dua racic quylt djnh ve chinh sich tii chinh vi ho?t d^ng ciia ben nh^n dlu tu nhung khdng cd inh hudng vlm$t kilm soit ho^c ding kilm soit nhting chinh sich niy

Ting cdng ty ghi nh&n ban dlu khoin dlu tu vio cdng ty con, cdng ty lidn kit theo gii glc Tli^ Cdng tyhach toin vio thu nh$p tren Bio cio kit qui ho^t ddng kinh doanh khoin dupe chia tir lpi nhu$n thuln luy

kl cua bin nh$n dlu tu phit sinh sau ngiy dlu tu Cic khoin khic mi Ting cdng ty nh$n dupe ngoii lpinhuin dupe chia dupe coi li phln thu hli cic khoin dlu tu vi dupe ghi nh|n li khoin giim trir gii glc

diutu.

t6ng c6ng ty h6a dAu petrolimex - ctcp

T^ng IS & 19, si 229 phi TSy Son, phudng Ngi Tu SdBio cio tii chinh ricngQujn Bong Da, Hi Npi, CHXHCN Viet NamCho niim tii chinh k^t thdc ngiy 31 thing 12 n3m 2015

THUYfiT MINH BAO CAO TAI CHiNH RI^NG (Tilp theo)MAU S6 B 09-DN

Cac ttwyet mirth nay la mgt bg phgn hgp thanh vd cdn dugrc dgc ddng thai vdi bdo c6o tai chinh ri^ng kern theo

4.T6M TAT CAC CHtNH SACH K TOAN CHC Y^U (Tilp theo)

C^e khoin dlu tir tii chinh (Tilp theo)

Cdc khoin diutuvAo cdng ty con, cdng tyH&tktt (Tiep theo)

Ddu tuvao cdng ty lien kit (Tiep theo)

Cic khoin dlu to vio cdng ty con, cdng ty lidn k^t dupe trlnh biy trong Bing cdn dli kl toin theo gii gletrir cic khoan d\f phdng gtira gii (neu cd) D^ phdng giim gii dlu hi vio cdng ty con, cdng ty lien kitdupe trich l^p theo quy dinh t^i Thdng tu s6 228/2009/TT-BTC ngiy 07 thing 12 ndm 2009 cua Bp TMchinh vl "Hudng dn chl dd trich l$p vi sur dyng cic khoin dp phdng giim gii hing t^n kho, tin thlt cickhoin dlu tu tai chinh, np phai thu khd ddi vi bio hinh sin phim, hing hda, cdng trlnh xiy l^p tpi doanhnghiep", Thdng tu so 89/2013/TT-BTC ngiy 28 thing 6 nim 2013 cua Bd Tii chinh vl vi^c sura dli blsung Thdng tu si 228/2009/TT-BTC vi cic quy djnh k! toin hi^n hinh

cic khd khin tuong tp.

Hing tin kho

Hing tin kho dupe xic djnh trdn cu sd gii th^> hon gitta gii gle vi gii trj thuln cd thl thpc hin dupe.Gii goc hing tin kho bao glm chi phi nguy^n vt lifu trpc tilp, chi phi lao dpng trpc tilp vi chi phi sinxult chung phit sinh dl cd dupe hing tin kho d dja dilm vi trpng thii hi^n t^i

Gii trj thuln cd thl thpc hi$n dupe dupe xic djnh bang gii bin udc tfnh trir cic chi phf udc tinh dl hointhinh sin phlm cing chi phi tilp thj, bin hing vi phin phii phit sinh Hing tin kho dupe h^ch toin theophuong ph^t ki khai thudng xuyln, gii trj hing tin kho vi hing xult kho dupe tinh theo phuong phipnhip trudc - xult trudc dli vdi nguyln v^t li^u, cdng cp dpng cp vi phuong phip gii hpch toin (m$tphuong ph^) gii tuong duong vdi gii kl hopch vi gii djnh miirc) dli vdi thinh phim vi hing hda ChSnhl^ch gitla gii hpch toin vi gii thpc tl ciia thinh pham, hing hda dupe phin bl cho gii trj thinh phim,hing hda xult bin vi gii trj hing hda, thinh phim tin t^i thdi dilm l|p bio cio tii chinh rieng

Dp phdng giim gii hing tin kho cua Ting cdng ty dupe trich lip theo cic quy djnh kl toin hin hinh.Theo dd, Ting cdng ty dupe phdp trich lp dp phdng giim gii hing tin kho lli thdi, hong, kdm phim chit

vi trong trudng hpp gii gle ciia hing tin kho cao hon gii trj thuln cd thl thpc hi^n dupe tpi ngiy kit thiicnidnddkltoin

SbnimNhiciia,v^tkilntnSc5-20Miy m6c thiet bj3-8Phirong U^n v^n tii, thilt bj truyln din6-17Thiet bj, d\mg cp quin ly3-5

Tii sin c6 dinh vd hlnh vi kh^u hao

Tii sin cA djnh vfi hlnh thl hi$n gii trj phln mlm miy tinh vi du^e trinh biy theo nguy&i gii trir gii trjhao mdn luy kl Phln mlm miy tfnh du^e khdu hao theo phirong phip dubng thing trong thdi gian 03

nim.

Chi phi xiy dpng co bin do dang

Cic tii sin dang trong qui trinh xiy dpng phpc vp mpc dfch sin xult, cho thu^^, quin trj hofic cho bit kympc dich nio khic dope ghi nh^n theo gii g6c Chi phi niy bao gAm cic chi phi cln thiet de hinh thinh tiisin phu hgp vdi chinh sich kl toin cua T^ng cSng ty Vi|c tfnh khlu hao cia cic tii sin niy dir^c ^p dynggiAng nhu vdi cic tii sin khic, bit diu tir khi tii sin d vio tr^ng thii sin sing sir dyng

Cic khoin trfl tnrdc

Chi phi tri tnrdc bao g&m cic chi phi thyc tl da phit sinh nhung cd liin quan din kit qui ho^t d^ng sinxult kinh doanh cua nhilu ky kl toin Chi phi tri tnrdc bao gom khoin tri trudc tiln diu tu sin vin phdng,tiln thug dlt vi cic khoin chi phi hi trudc khic

Tiln dlu tu sin vin phdng t^i tda nhi MIPEC si 229 Tiy Son, quin Ding Da, Hi N^i vi tiln thug dlt t^iKhu cdng nghigp Dinh Vu, Hii Phdng thl hifn si tiln di tri trudc vi dupe phin bl vio bio cio kit quiho^t d^ng kinh doanh theo phuong phip dudng thing tuong vmg vdi thdi gian thue/su dpng

Cic khoin chi phi tri tmdc khic bao glm gii trj cdng cp, dpng cp dS xuit ding vi cic cM phi tri tnrdckhic vi dupe coi li cd kha ning dem Ipi lpi Ich kinh tl trong tuong lai cho Ting cdng ty Cic chi phi niydupe vln hda dudi hlnh thuc cic khoin tri trudc vi dupe phSn bl vio bio cio kit qui hopt dpng kinhdoanh, sir dpng phuong phip dudng thing theo cic quy djnh kl toin hi^n hinh

t6ng c6ng ty h6a dau petrolimex - ctcp

Tang 18 & 19, s6 229 ph6 lay Son, phudng Ng3 To SoBio cio lii chfnh riengQu^n Ding Da, Hi NQi, CHXHCN Vi^t NamCho nim tii chinh kit thdc ngiy 31 thing 12 nam2015

THUYET MINH BAO CAO TAl CHtNH RI&NG (Tilp theo)MAU S6 B 09-DN

Cdc thuyit minh nay Id mgt bg phfri hgp thdnb vd cdn Sage doc ddng thai vdi boo cdo tdi chinh rieng kern theo

4.T6M TAT CAC CHINH SACH K TOAN Clio YfeU (Tilp theo)

Tii sin cl djnh hfru hlnh vi kh&n hao

Tii sin cl djnh hthr hlnh dupe trinh biy theo nguySn gii lift gii trj hao m6n IQy kl

Nguyln gii tii sin cl dinh hthi hlnh bao gbm gii mua vi toin b^ cic chi phi khic liln quan trpc tilp d^n

vi^e dua tii sin vio trpng thii sin sing su dpng.

Tii sin cl djnh httu hlnh du^e khiu hao theo phirong phip dtrdng thing dpa trdn tbbi gian hOu dpng u6c

thih, c\i thi nhu sau:

Nim 2015

t6ng c6ng ty h6a dAu petrolimex - ctcp

Ting 18 & 19, si 229 phi Tay San, phudng Ngi Tu SdBio cio tiki chinh rifagQujn Ding Da, Hi NQi, CHXHCN Vi^t NamCho nim t&j chinh kit thuc ngiy 31 thing 12 n&m 2015

THUY^^T MINH BAO CAO TAl CHiNH Rl^NG (Tilp theo)MAu S6 B 09-DN

Cac thuyet mirth nay la m^t b$ phgn hgp thanh va can dw?c d<?c ddng thai vai h&o cdo tai chinh ri&ng kern theo

4.T6M TAT CAC CHfNH SACH Kt TOAN CHU YfiU (Tilp theo)

Ghi nh|n doanh thu

Doanh thu bin hing dupe ghi nh$n kbi d^ng thin th6a min tk ci nim (5) dilu kifa sau:

(a)Ting cdng ty d9 chuyln giao phln ldn rili ro vi lpi fch gin lin vdi quy^n sd hOu sin phlro ho$c Mng

hda cho nguiri mua;

(b)Tdng cfing ty kh^ng cdn n^m gift quyk quin ly Mng hda nhu nguiri sd hOu h&ng hda ho^c quy^nki^msoith^nghda;

(c)Doanh thu dupe xic djnh tuang d6i chk chin;

(d)Tdng cdng ty sC thu dupe Ipi ich kinh t^ tii giao djch bin hing; vi

(e)Xic djnh dupe chi phi lin quan dn giao djch bin hing

LSi ti^n gdi dupe ghi nh$n trfn ca sd d6n tich, dupe xic djnh trdn s6 du cic tii khoin ti^ gdi vi lfii su^tipdpng

Lfii tir cic khoin dlu tu dupe ghi nh^^n khi Tdng cdng ty cd quy^n nh$n khoin lii

Ngogit^

T^ng cong ty ip dung xd ly chenh l^ch ty gii theo hudng diia cub Chuln muc ke toin Vi^t Nam si 10(VAS 10) "Anh hudng cia vic thay doi ty gii hli doii" Theo dd, cic nghi^p vp phit sinh bing ngo^i tdupe chuyen doi theo ty gii t^i ngiy phit sinh nghip vp Si du cic khoin mpc ti^n t^ cd gle ngo^i t^ t^ingiy k^t time nidn d^ ke toin dupe chuyen dli theo ty gii t^i ngiy niy Chenh l^ch ty gii phit sinh dupehpch toin vio Bio cio kit qui hopt d^ng kinh doanh LSi chinh lch ty gii do dinh gii lpi cic s! du taingiy kit thuc men d^ ke loan khdng dupe ding dl chia cho el ddng.\

Chiphidivayjj

Chi phi di vay dupe ghi nh$n vio chi phi sin xult, kinh doanh trong nim khi phit sinh, trtr khi dupe vlnhoi theo quy djnh cua Chuin mpc kl toin Vi^t Nam si 16 "Chi phi di vay" Theo dd, chi phi di vay Ufaquan tryc tilp din vi^c mua, dlu tu xiy dpng ho^c sin xuit nhttng tii sin cln m^t thdi gian tuong dli dii

dl hoin thinh dua vio su dyng hoic kinh doanh dupe c$ng vio nguyln gii tii sin cho din khi tii sin dddupe dua vio sic dyng hoc kinh doanh Cic khoin thu nhp phit sinh tit vi^c dlu tu tpm thin cic khoinvay dupe ghi giim nguyen gii tii sin cd lien quan Dli vdi khoin vay rieng phyc vy vi|c xiy dyng tii sin

el djnh, bit d^ng sin dlu tu, 15i vay dupe vln hda kl ci khi thdi gian xiy dyng dudi 12 thing

Thu!

Thu! thu nhip doanh nghi^^ th! hifa ting gii trj cua si thu! phii tri hifa tpi vi si thu! hofa lpL

Si thu! phii tri hifa tpi dupe tfnh dya trin thu nh$p chju thu! trong nim Thu nh$p chju thu! khic vdi lpinhu$n thuln dupe trlnh biy trdn bio cio kit qui hopt dpng kinh doanh vl thu nhip chju thu! khdng baoglm cic khoin thu nhip hay chi phi tfnh thu! hope dupe khlu trir trong cic ky khic (bao glm ci ll mangsang, n!u cd) vi ngoii ra khdng bao glm cic chi tidu khdng chju thu! hope khdng dupe khlu trtr