Nguyen t~c chuyen d6i Bao cao tai chinh I~p bang ngoai t~ sang VND : Viec ap dungtYgia khi chuyen d6i Bao cao tai chinh tuiin thu huang dfu1cua Che do k~ toan doanh nghiep tai san va no
Trang 1TONG CONG TY DUNG D1CH KHOAN
vA HoA PHAM DAu KHi -CTCP
Mliu sci B 01 - DN/HN
Ban hanh thea Thong urs6202/20 l-l/Tl' - BTC ngay22/12/2014 cua
noHi ehinh Tang 6-7 Tea nha Vi~n Dau khf .se167 Trung Kinh - Yen Hoa - cau Gi§y - Ha NQi
Tal ngay 31 thang 12 narn 2016
Dan vi tinh VND
1
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131
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Trang 41 2
hiailhinh thanh TSCD
432
T~ Binb Kbang
~
,_ -BiIi Tuftn NgQc K~toan truong
Trang 5,TONG CONG TY DUNG DJCH KHOAN
vA HoA PHAM nA U KHi -CTCP
Mliu s& B 02 - DNIHN
Ban hanh thea Thong nr 56 202/20 14ITT - BTC ngay 22/12/2014
ella B(\Hi chinh T§ng 6-7 Tea nha Vi~n D§u khi ,S6167 Trung Kinh -Yen Hoa - C§u Gi§y - Ha NQi
BAo cAo KET QuA HOAT DONG KINH DOANH HOP NHAT
( Dang aay au)
Quy IV nom 2016
CHiTIEU
Dan vi tinh VND
sa minh t N-a-m-n-aY _;::"'_:_' N-a-m-tr-u-'6-'c-+ N'::"'a-m-n-a-y -=-~:":::"';N:"':'a:"':'m.: :: :::tr~lf.::6:.:'C~
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21 VII.4
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4 Gia v6n hang ban
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-_ - _.- -I -I -·-· -~ -~ -. -.- -. - - - -. -.
-I 693 276 604
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3603 137370
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24
25 VII.8.b
- 2 017 807 912
22901 861 837
11085034400 45689330515
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4293472 930
- 793 739304 - 3 963 438 305
41 179187156
14410955892 69792875876
-178 081577 535
10 Chi phiquan Iydoanh nghiep
-.- -. - - ' -1 -' - -.-. - - -.
11 Loi nhuan thuan til" hoat dQng kinh
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12 Thu nhap khac
26 VII.8.a
30
36092 258 899
- 13 136553536 41 141611451 - 23623714753
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- 2 505 007 852
18 Lgi nhuan sau thu~ TNDN (
60=50-51-60 52)
-19.Loi nhuan sau thu~cua congtyme 61
- 3 878 728 738
- 6 668 233 700
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15 320 893 924
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Trang 6
=-TONG CONG TY DUNG DICH KHOAN vA HOA PHAM DAu KHi - CTCP
Miu saB 03 • DNIHN
Ban hanh theaThong tir 56202/2014rrT·BTC ngay22/12/2014
ella BO Hi ehinh T§ng 6 • 7 TOa nha Vi~n diu khi Vi~t Nam s6167· Trung Kinh - Yen Hoa - du Giily - HII N{li
(Theo phuong phap gian ti~p)
Quy IV/2016
BVT VNB
I LU'U CHUYEN TIEN TtJHO~ T DONG KINH DOANH
Loy k~ til' diu nam d~n cufii quy
nay
_1_ _27 11.134.342,223
1.344,50I,548
Nam nay
31,858,006,963 Narn trurrc
-_ -_-_- -_ 14,733,354.130 - _ - ~ 1,021.466,007
_3 L(;rinhu~n _!~_~~t_~~Ilg kin_'!_~~anhtru'o'c thay d8i van lu'U d{lnL_-=- Q_~_ ~=58~i~~,~~,6_15 31~-,_?~_!l-,~!~-,2_3_1_
Tang, giarn cac khoan phai tra (khong ke lili yay phai tra thue TNDN phai nQP ) II 20.179,135,483 (356,937, I04,282)
:Tien e_~~!<:~!c:_~~o_~()~d-,-Qnc:,g,,-:k-=in=h_:_d.::: o: :can=h ~ ~~~ ~_ _
Luu chuy~n ti@nthu§n til'hoat d{lng kinh doanh
-~~~ ~ _1 IieJ1_.£hi cte_Jl1~a_s~m,xii)'_~\!_ngT~CD_~~ £!~ai san dai h\ln khae 21 _(7,026,936,053)
_2 l)~Il._!~u!lr_!.~nh If,nhlI<;Yl1g_ban IS_CD va cae tai san dai h\ln khae 1~ 1,??_4,~!~cl~2 15~p~:_~?9_
_~ JJ.~~~~i~_h()va)",mua ~ac c_6_I~~~1InQ'ella dan vi kh~~e_~~~ _ ~_ _ _ (!l!6,500,000,000) (5,0_13:51?-,~~9)
4 Tien thu h6i cho yay, ban l\li cae cong CIInQ' clla dcm vi khac ~ Ii?:2_02,Q6_~-,6~_~ 2,711,448,000
5 ChT!~~~dI~~;;g6~~6_11_.:.:va;:.::o.:.:d:: :a-=n ::dc::.cm:.::._c_v;:_:ikh=a :_c~~~~~~~ 25 ~_ .
_ 6_ Ti€n !hu ~~ d~u_~l!~~E_v6n vao dan vi khac
7 Tien thu lai eho yay ,e6 nrc va IQ'inhu~ dlIQ'Cchia
LU'~-ch~y~~ tiSn th~~-t(;h~~t d{lng d§u tu'
1- ~~
. '-~-"'-~~-; -=-~~~-III LU'U CHUYEN TIEN TU' HOAT DONG TAl CHiNH
I-~, ~-. - .- - -; , -'-.-.-.-f .- .- -
Anh -hlIan-g~~;-th~yd6;t;-gi-ih6i-doai quy d6i ngo\li t~ - - '61
-~- Ti@nvi.t~;;·~gd~~:-~gti~~ cuai ky(70=50+60+61) -~ -~.- - - -~io 188,305,170,183
17 jI6,7~8, ?36,444)
(239,907,578,055)
(36.50 I,932,677) 20
(33,87 !,30_5,8~7)
13,298,880,847 (21,370,720,332)
311,385,554,635
K~ toan trU'o-ng
Trang 7Ting 6-7 Toil nM Vi~n Diu Khi sA 167 Trung Kinh - Yen Hoa - C§u Giiy - Hil Ni)i
M§u sA B 09 -DN/HN
Banhanh theo TT sA202/20141TT- BTC ngily
22112/2014 cua Bi) Tili chinh
BAN THUYET MINH BAo cAo TAl CHiNH HOP NHAT
Quy IV Nlim 2016
I.D~C DIEM HO';'T DONG CVA DOANH NGHI~P
1 Hlnh thirc sO'hiru vAn: Cong ty C6 phAn
Y6n di~u I~31112/2016
Von nha mrcc : 17.999,619CP(36%)
Y6nkhac :32,000.381 CP (64%)
2 Linh vlfc kinh doanh: Cong nghi~p, kinh doanh thirong mal, djch V\I
3.Ngilnh ngh~ kinh doanh: San xuit vii kinh doanh hoa ph~m dAu khi
4.Chu ky san xuit kinh doanh thong thlfirng :Nam
5 D~c di~m hoat di)ng cua doanh nghiep trong nam tili chinh co anh hlfo'ng dell bao clio tai chinh
6.ciu true doanh nghi~p
Danh sach cac cong tyCOli
- T6ng s6 cac cong ty con: 04
+S6 hrong cac Congtycon duoc hop nh~t : 04
+ S6 hrong cac Cong ty con khong duoc hop nh~t : 0
- Danh sach cac Cong ty con quan trong duoc hop nhat :
+ CongtyC6 phan Hoa pham Dau khi DMC-Mi~n B~c
Dia chi: Dinh Xuyen, Gia Lam, Ha NOi
Ty I~lqi ich cua congtym~ : 84.71%
Quy~n bi~u quy~t cua Cong ty m~: 84.71%
+ CongtyC6 ph~n Hoa phfun d~u khi DMC - Mi~n Trung
Bia chi: Buang Nguy€n Cong Phuong TP Quang Ngiii tinh Quang Ngiii
Ty I~lqi ich cua congtym~ : 75,42%
Quy~n bieu quy~t cua Congtym~ : 75,42%
+ Cong ty C6 phk Hoa ph~m d~u khi DMC - Mi~n Nam
Bia chi: 35 £luang 30/4 Phuang 9 - TP yang Tau tinh Ba Ria - yang Tau
TYI~100iich cua c6ng ty m~ : 51%
Quy~n bi~u quy~t cua Congtym<;: 51%
Quy~n bi~u quy~t cua Congtym<;: 51%
+ Cong ty TNHH Dung dich khoan M-I Yi~t Nam
Bia chi: 99 Le Lqi thanh ph6 yang Tau tinh Ba ria -yang tau
TYI~phk sahii'u : 51%
Ty I~quy~n bi~u quy~t : 51%
- Cac cong ty con bi lo~i kh6i qua trlnh hqp nh~t : khOng co
_ Danh sach cac cong ty lien doanh, lien k~t duO"cphan anh trong bao clio tai chinh hqp nh~t thea phuong phap v6n chusahii'u
+ CongtyTNHH lien doanh DMC - YTS
£lia chi: Ban Phakhavok, huy~n Yilabouly, tinh Savannakhet, Lao
Ty I~phk sahiiu : 38,61%
Ty I~quy~n bi~u quy~t : 30 %
Danh sach cacC(Jsakinh doanh d6ng kiem soat ngirng ap d\lIlg ho~c khong ap d\lIlgphuong phap v6n chusahii'u khi liip Bao cao tai chinh hqp nlu1t
NhiingS\l'ki~n anh huang quan tn;mgd~n hO\ltdong kinh doanh cua T6ng Cong ty trong nam bao e<l.o
II.KY KE ToAN DON VI TIEN T~ SU Dl,JNG TRONG KE TOAN
1 Ky k~ toan nam ( B~t d~u tir ngay 01/01 k~t thlie vao ngay 31112)
2 Don vi Slr d\mg ti~n t~ trong k~ toim: YND
Ill cHuAN M~rc V \ CHE DO Ap DI)NG
1 Ch~ dOk~ toan ap dl,lng:Ch~ dOk~ toan Doanh nghiep ban hanh thea Thong tu s6 200 IT 14ITT-BTC ngay eua BOTiLiehinh
Trang 8IV. cAc cHiNH SACH KE ToAN Ap Dl)NG
I Nguyen t~c chuyen d6i Bao cao tai chinh I~p bang ngoai t~ sang VND : Viec ap dungtYgia khi chuyen d6i Bao cao tai chinh tuiin thu huang dfu1cua Che do k~ toan doanh nghiep (tai san va no phai tni theatYgia cu6i ky, v6n d~u nr cua chusahilu theotYgia tai ngay gop von, Bao cao k~t qua hoat dong kinh doanh va Bao cao hru chuyen ti~n t~ theatYgia binh qulin)
2 Cac 101lity gia h6i doai ap dung trong ke toan
Ap d\lng ty gia cong b6 cua Nglin hang nai pMt sinh giao djch lam ty gia ghi 56
Ap d\lngtYgia mua ngolli te cua Vietcombank latYgia danh gia Illi ti~n m!!t,ngolli te gfri ngiin hang tlli thai di~m I~p bao cao
Ap d\lng ty gia ban ra cua Vietcombank khi danh gia Illi nq phai tra tlli thOi di~m I~p bao cao
3 Nguyen t~c xac djnh liii su~t thl,!ct~ (Iiii su~t hieu Il,!c)dung d~ chiet kholudong ti~n
4 Nguyen t~c ghi nh~n cac khoan li~n va cac khOan tuang dU011gti~n
Ti~n gui ngiin hang la ti~n gfri khong ky hlln
Cac khoan tuang duang ti~n : Phan anh cac khoan d§u tu ngAnh!ll1co thOih!ll1thu h6i khong qua 3 thang k~ tir ngay d§u tu co kha nimg chuy~n d6i d€ dang thanh mot luqng ti~n xac dinh va khong co rui ro trong vi~c chuy~n d6i thanh ti~n tlli thOi di~m bao cao
5 Nguyen t~c ke toan cae khoan d§u tu tai chinh
bl Cac khoan d§u tu n~m giii den ngay dao h!ll1
Gia tri ghi 56 la gia g6c
Can cir xac dinh khoan t6 th~t khong thu h6i duqc : thea quy dinh hi~n hanh
Duqc danh gia Illi cae khoan thoa man dinh nghia cac khoan m\lCti~n t~ cO g6c ngolli te
c/ Cac khoan cho vay
d/D§u tu vao congtycon; congtylien doanh, lien k~t
6 Nguyen cic ke toan nq phai
Tieu chi phiin 101licac khoan nq phai thu : Theo noi dung phai thu (phai thu khach hang, phai thu khac, pMi thu noi bO).Duqethea doi chi tiet thea ky h!ll1goc, ky h!ll1 con Illi tlli thOidi~m bao cao, thea nguyen te va thea tirng d6i tuqng nq
Nq pluii thu duqc ghi nh~ khong vuqt qua gia tri cO th~ thu h6i.
Phuang phap I~p dl,!phong phai thu kho doi : Thl,!chi~n thea Thong tu 228/2009/TT-BTC ngay 7/12/2009
7 Nguyen tk ghi nh~ hang t6n kho
- Nguyen t~c ghi nh~ hang t6n kho: Theo gia g6c
- Phuang phap xac dinh gia tri hang t6n kho: Binh qulin gia quy~n
- Phuang phap hllChtoan hang t6n kho: Ke khai thuang xuyen
- PhU011gphap I~p dl,!phOng giam gia hang t6n kho: Theo che do hien hanh
8 Nguyen t~c ghi nh~ va kh~u hao TSCD
- Nguyen t~c ghi nh~ TSCD hiiu hinh, TSCD vo hinh: Nguyen gia ghi thea gia v6n
- PhU011gphap kh~u hao TSCD hiiu hinh, TSCD vo hinh:Duang thAng
10 Nguyen t~c ke toan thue TNDN hoan Illi
a/ Nguyen t~c ke toan tai san thue thu nh~p hoan I\liChenh lech t!lll1thai duqc kh~u trir
II Nguyen t~c ke toan chi phi tni truo'c
12 Nguyen t~c ke toan nq pMi tra
14 Nguyen t~c ghi nh~ va v6n hoa cac khoan chi phi di vay
IS Nguyen t~c ghi nh~ chi phi phai tri'l
16 Nguyen t~c va phuang phap ghi nMn cac khoan dl,!phong phi'litra
17 Nguyen t~c ghi nMn doanh thu chua thl,!chi~n
19 Nguyen t~c ghi nh~ v6n chu so'hiiu
_ Nguyen t~e ghi nh~n v6n gop clla chu So' hiiu, thiing du v6n c6 ph§n, quy€n chon tnil phieu chuy~n d6i, v6n khac cua chu So' hiiu
- Nguyen t~c ghi nh~n chenh lech danh gia Illi tai san
- Nguyen t~c ghi nh~n chenh lech ty gia
- Nguyen t~c ghi nh~ Iqi nhu~n chua phan ph6i
20 Nguyen t~c va phU011gphap ghi nh~n doanh thu
- Doanh tI1U ban hang
Trang 9- Doanh tim hoat dong tai chinh
- Doanh thuhopd6ngxaydung
- Thu nhap khac
21 Nguyen t~c k~ toan cac khoan giam tnr doanh thu
22 Nguyen t~c ke toan gia v6n hang ban
23 Nguyen t~c ke toan chi phi tai chinh
24 Nguyen t~c ke toan chi phi ban hang, chi phi quan ly doanh nghiep
25 Nguyen t~c va phuong phap ghi nhan chi phi thue thu nhap doanh nghiep hien hanh, chi phi thue thu nhap doanh nghiep hoiin lai
26 Cac nguyen t~c va phirong phap ke toan khac
Phuong phap ghi nhan loi ich cua c6 dong khong kiem scat
Phuong phap loai tnr cac giao dich noi bo :
V THONG TIN BO SlING CHO cAc KHOAN Ml)C TRiNH BAy TRONG BANG CAN nor KE ToAN
1 Ti~n
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- Ti~n giri ngan hang
- Ti~n dang chuyen
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CQng
2 Cac khoiin d~u tu tai chinh
121586 III III 220 599 551 666
Gia gBc Gia tfl ghisa Gia gBc Gia tfl ghisa
bl DAuhrnim gifr d~n ngay dao h\ln
bl/ Ngin h\ln
- Ti~n giri co ky h<l11
- Trai phieu
- Cac khoan ddu tu khac
khoan dAu tu theo ty I~vBn nAm gifr va ty I~ Gia gBc D'I phOng Gia tfl hQ"pIy Gill gBc 0.,phong Gia hc;rpIy quy€n bi~u quy~t)
- D~u to"vilo cong ty con -. - 124 525 300 006 - 29 409 407 030 95115892976 203 928 300006 - 5 477 058 797 198451 241 209 1 - - -. - - -_.- .~ -. -_ _ _- -._ - - -_.'
Cong_tyT~J-:II:!DlIl_1g_c!i.~hkhoan M-I Vi~t Nam 63 338300006 -~63 338300006 -~-.63 338 300 006_ -_._-_._- '_'._'.-_._" 63 338 300 006. -.--_
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-~ty CPJ:I~_!l~Il1ddu khi _Q_M~- Mi~n Nam 20 400 000 000 - 8 222 442 302 12 177 557 698 35 483 000 000 - - 4 545 337 478 30937662522
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-~ ~. - ~- - --_ _ - _. ._ _-_ _._-Cong ty T_N_HHlien doal1h DMC-VTS 12769655880 - 4 989 548 360 7780107520 12 769 655 880 - I 619657220 II 656 877 590
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_._._ D~u tu vao do"nvikhac
- Tom !iit tinh hinh h<;>atdong cua cac cong ty con, cong ty hen doanh, hen ket trong ky :
Cong ty CP Hoa phdm d~u khi DMC- Mi~n B~c niem y~t tren So Giao dich chirng khoan Hi! Noi vairna PCN tir ngay 18/12/20 I5 Gia dong cira t<lingay 31112/2016 la
4.200d/CP
Tir 1/1/2016 Cong ty TNHH lTV DMC-WS giai the chuyen giao nguyen tr<l11gcho Cong ty 111<;- T6ng Cong ty DMC
_ Cac giao djch tr<;>ngy~u gifra doanh nghi~p va cong ty con, lien doanh, lien ket trong ky : Cung cdp cac san ph~m, dichVudung dich khoan cua don vi 111inhd~ hinh thanh san phiim dichV1,Icubi cung
- Truimg h<;>pkhong xac djnh duqc gia tri hqp Iy thi giai trinh Iy do
3 Phai thu cua khach hilllg
al Phai thu coa khach hang ng~n h\ln
- Chi ti~t cac khoan phai tIm cua khach hang chiem tir 10% trolen tren t6ng phai tIm khach hang
Congtydi~u hanh ddu khi Bien Dong
929906916765
711 551904742
7913861 846
536 831 125045
348258 804 729
76 630 662 174
Trang 10Cong ty TNHH MTY Bi~u hanh tham do khai thac ddu khi trong mroc
Congty c6phan NhuaOPEC
- Cac khoan phai thu khach hang khac
bl Phai thu cua khach hang hi cac ben lien quan
Ban Eli~u hanh dir an Nha may Nhiet Bi~n Thai Binh 2
Chi nhanh Cong ty TNHH MTY T6ng Cong ty Bien hrc Ddu khi YN- Cong ty Eli~n hrc Ddu khi Nhon Trach
Chi nhanh T6ng Cong ty Ddu YN (PY Oil)-XN T6ng kho xang ddu Mi~n Bong
Chi nhanh T6ng Cong ty Elien luc Ddu khi YN-Cong ty Bien lire D§u khi Ca Mau
Chi nhanh T6ng ccng ty Phan bon va hoa chat D§u khi-CTCP- Nha may B(\l11Phil My
Cong ty C6 phdn Dien hrc Ddu khi Nhon Trach 2
Cong ty C6 phan Hoa Ddu va XC] soi Ddu khi (PYTEX)
Cong ty C6 phan Xiiy lAp Ddu khi Ha Noi (PYC-HN)
Cong ty TNHH Mol thanh vien Cong nghiep Tau thuy Dung Quat
Cong ty TNHH Mot thanh vien LQc Hoa d§u Binh Son
CUU LONG Joint operating Company
Lien doanh Yiet- Nga Yietsovpetro
Cong ty Dieu hanh Oiiu khf Bian Dong
Cong ty C6 phiin Nhien Ii~u sinh h9Cdiiu khf Mien Trung
Cong ty CP tLivan Quan Iy Ol,lan Oiiu khf PYE
Cong ty CP phan b6n h6a chat diiu khf Ca Mau
Cty CP thuang m1;liD§u khi
Cong ty CP cang djchY\lddu khi PTSC Quang Ngiii
Cong ty CP cang djchY\ld§u khi t6ng hgp PTSC Thanh Hoa
Cong ty Elieu hanh chung Lan1 SCJ11
Chi nhanh Vi~n Diiu khf Vi~t Nam-Trung tam Nghien cuu & PMt trian Che bien Oiiu khi
T6ng Cong ty Than1 do khai thac d§u khi
Cong ty CP phiin bon & h6a ch§t Ddu khi Mien Trung
Chi nhanh T6ng Cong ty Elien I,rc Ddu khi VN-Cong ty Bien l\fc Ddu khi Ha llnh
Cong ty TNHH lTV DjchY\lgi~ng khoan ddu khi
Cong ty TNHH lien doanh DMC- YTS
Cong ty CP ch~ t!lOgian khoan ddu khi
Cong ty lien doanh djchV1,lBJ - PY Drilling
Truimg B1;IihQc Ddu khi Viet Nam
Cong ty CP bao duO"ngva sua chua gi~ng khoan ddu khi
Vien Ddu khi Yi~t Nam
Cty TNHH MTYdieu hanh Tham do KTDK trong nuac
bl PMi thu cua khach hang dai h(\11
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cl Phai tl1U Clla khilch hang la cac ben lien quan (chi ti~t tll11gd6i ll!9'11g)
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