Nguyen t~c chuyen d6i Bao cao tai chinh I~p bang ngoai te sang VND : Viec ap dungtYgia khi chuyen d6i Bao cao tai chinh tuan thu huang dfu!cua Ch~ do k~ toan doanh nghiep tai san va no p
Trang 1TONG CONG TY DUNG DICH KHOAN
vA HoA PHAM DAu KHI -CTCP
Milus5B 01 - DNIHN
Ban hanh thea Thong ttrsa202/20 14rrT - BTC ngay 22/12/2014 cua
BOrai chinh T§ng 6-7 Toa nhaVi~n D§u khi ,S6 167Trung Kinh - Yen Hoa -C§u Gilly -Ha Ni}i
BANG CAN DOl KE ToAN H<}PNHAT
Tai ngay 31 thang 3 nam 2017
Danvitinh : VND
130
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Trang 5T6NG CONG TY DUNG DJCH KHOAN
VA HoA PHAM DAU KHi -CTCP
Mlius6B 02 - DNIHN
Ban hanh theo Thong nrs6202/20 14/TT - BTC ngay 22/12/2014
T§ng 6-7 Toa nha Vi~n D§u khi,S6 167 Trung Kinh -Yen Hoa - C§u Giiy - HaNQi
cua Bo Tai chinh
( Dang ady au)
Quj I niim 2017
Dan vi tinh VND
~ -~r -+ ~ -~ ~~~
565056312206
Niim nay
1 Doanh thu ban hang va cung cap dich vu 01 VII, 1 565564241985 471 560714182 565564241985 471560714182
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2802231 703
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( 50=30+40)
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Trang 6TONG CONG TY DUNG DICH KHOAN vA HOA PHAM DAu KHi - CTCP
MilusAB 03 - DNIHN
Ban hanh theo Thong tu 56202/2014n'T-BTC ngay22/12/2014
cua B(\ Hi chinh Tling 6 - 7 TOa nhit Vi~n dliu khf Vi~t Nam s6167 - Trung Kfnh - Yen Hila - cliu Gi§y - Hil Nqi
BAo cAo LUU CHUYEN TIEN T:¢ HQ'P NHAT
(Theo phuong phap gian ti~p)
Quy 1/2017
DVT: VND
Day Nam nay
1 LQ'jnhu~n tru'o'c thu@ ~~_-~~=~ _===_~Ol-~=== (16J~j~!!82i75)=-~2~67j_6-.!_~~~
2 Di@u chinh cho cac khoan
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- Lai, 16tit hoat d(lng ddu tu . ._ ~~ (~93,.~79,8]~) _j~9,139,99I)
_j_ Ti€n thu.~fuch~'Y~}',~~_1.\ljc~~0ng C\ln.2:.~uaC!~vi kha~ _ ~ .~~ 21,~oo,ooo,ooo ~,302,069,649
7 Ti€n thu HIicho vay ,cb nrc va loi nhuan duoc chia _ . ~_ _ .2L. 1~8J~~~4~~9L .z.!~Q?'.~1_~,~9~.
III uru CHUYEN TIENTil'HO~ T DQNG TAl CHiNH ~-. -.- -. - -. -.- - .-.- - -
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_ Ti@!!y_~tU'o'ng du·o:!!£ !i@nd~ nam_~~ ~ ~_ !J.Q_ ~203,305,170,-!~-_~
- - TIs~-;ilt;;,:;-ga;.r;g-til~cu6i ky(70=50+60+61)-. - - ~- - -70 -i70~366~i84,509- 312,90o;689,21i
Trang 7TAng 6-7 Toa nha Vi en DAu Khi s6167 Trung Kinh - Yen Hoa -cAliGifty - Ha NQi
Mliu s6 B 09 - DN/HN Ball hanh theo TT s6 202/2014ITT - BTC llgay
22/12/2014 ciia BQTili chinh
BAN THUYET MINH BAo cAo TAl CHINH HOP NHAT
Quy I Nam 2017
I D~C DIEM HO~ T DONG CVA DOANH NGHI¢P
1 Minh thirc so' hii'u v6n: Cdng tycaphAn
Y611di~lIl~ 31/312017
Y61111hamr&e: 17.999.619CP(36%)
V6n khac : 32.000.381 CP (64%)
2 LinhVlfCkinh doanh: Cong nghi~p, kinh doanh thuong mal, djchV\I
3 Nganh ngh€ kinh doanh: Siin xnftt va kinh doanh hoa phlim dAu khi
4 Chu ky san xu§t kinh doanh thOng thulrng : Nam
5 D~c di~m hoat dQng ciia doanh nghi~p trong nam tai chinh co anh huang d~n bao cao tai chinh
6 Cftu true doanh nghiep
Danh sach cac cong ty con
- T6ng s6 cac e6ng ty con: 04
+S6 luong cac C6ng ty condirochop nhat : 04
+S6 luong cac C6ng ty con kh6ngdirochop nhilt : 0
- Danh sach cac Cong ty eon quan trongdirochop nhilt :
+C6ng ty Cd phARHoa pham DAukhi DMC-Mi~n BAc
Bja ehi : mnh Xuyen, Gia Urn, Ha Noi
TYI~ IQ'iieh eua oong ty m~: 84.71%
Quy~n bieu quyet cua C6ng ty m~ : 84.71%
+C6ng ty Cd phARHoa philm dAukhi DMC - Mien Trung
Bja chi: DuOngNguyen C6ng Phuong TP Quimg Ngai tinh Quang Ngai
Ty I~ IQ'iieh eua oong ty m~ : 75,42%
Quyen bieu quyet eua C6ng ty m~ : 75,42%
+C6ng ty Cd phARHoa philm dAukhi DMC - Mien Nam
Bja ehi : 35 BUOng30/4 PhuOng 9 - TP yang Tau tinh Ba Rja - yang Tau
Ty I~IQ'iieh eua e6ng ty m~ : 51%
Quyen bieu quyet eua C6ng ty m~ : 51%
Quyen bieu quyet eua C6ng ty m~ : 51%
+C6ng ty TNHH Dung djch khoan M-I Vi~t Nam
Bja chi: 99 Lee LQ'ithanh ph6 yang Tim tinh Ba ria -yang tau
Ty I~ phARsahuu : 51%
TYI~ quy~n bi~u quyet : 51%
- Cae e6ng ty eon bi 10\1ikh6i qua trll1.hhoP nhilt : kh6ng co
- Danh saeh eae oong ty lien doanh, lien ket dUQ'ephim imh trong bao eao tai ehinh hqp nhilt thea phuong phap v6n chusahuu
+C6ng ty TNHH lien doanh DMC - YTS
Bja chi: Bim Phakhavok, huy~n Yilabouly, tinh Savannakhet, Lao
Ty I~ phARsahfru: 38,61%
Ty I~ quy~n bieu quyet : 30 %
Danh saeh eac cosakinh doanh d6ng ki~m s6at ngimg ap d\lng ho~e khOngap d\lng phuong phap v6n chusahUllkhi l(ip Bao eao tai ehinh hqp nhAt
NhfrngSl[ki~n imh huang quan trQngden hO\1tdong kinh doanh eua T6ng C6ng ty trong nam bao eao
II KY KE ToAN, DON VI TlEN T¢ sirD\1NG TRONG KE ToAN
1 Ky ke toim nllm (BAt dAutir ngay 01/01 ket thue VaGngay 31/12)
2 Bon vj sir d\lng tien t~ trong ke toim: YNB
III CHuAN M\!"C vA CHE DO Ap D\1NG
1 Che do ke to{map d\lng: Che do ke toim Doanh nghi~p ban himh thea Th6ng tu s6 200&TT 202/2014ITT-BTC ngay 22112/2014 eua Bo Titi ehinh
Trang 8IV cAc CHiNH SACH KE ToAN Ap DT)NG
1 Nguyen t~c chuyen d6i Bao cao tai chinh I~p bang ngoai te sang VND : Viec ap dungtYgia khi chuyen d6i Bao cao tai chinh tuan thu huang dfu!cua Ch~ do k~ toan doanh nghiep (tai san va no phai tra theatYgia cu6i ky, v6n d~u nr cua chusahfru theatYgia tai ngay gop v6n, Bao cao k~t qua heat dong kinh doanh va Bao cao hru chuyen ti~n te theotYgia binh quan)
2 Cac loaitYgia h6i doai ap dung trong ke toan
Ap d\lngtYgia cong b6 cua Ngiln hang nai phat sinh giao dich lam ty gia ghi s6
Ap d\lngtYgia mua ngo!li te cua Vietcombank littYgia danh gia I!liti~n m~t, ngo!li te giri ngan hang tlli thai di~in I~p bao cao
Ap d\lng ty gia ban ra cua Vietcombank khi danh gia Illi nO'phai tra tlli thOi di~m I~pbao cao
3 Nguyen t~c xac dinh liii sullt th\!'ct~ (liii sullt hieu I\!'c)dung d€ chi~t khllu dong ti~n
4 Nguyen t~c ghi nh~ cae khoan ti~n vii cac kh6an tuang duang tien
Ti~n giri ngiln hang la tit~ngiri khong ky h\ll1
Cac khoan tuang duang ti~n : Phan anh cac khoan d~u tll ng~n h!ln co thai h\ll1thu h6i khong qua 3 thang k~ tu ngiiy d~u tll co kha nang chuy~n d6i de dang thiinh mot IllQ'llgti~n xac dinh vii khong co rui TOtTOngviec chuy~n d6i thanh ti~n t!li thai di~m bao cao
5 Nguyen t~c k~ toan cac khoan d~u tu tai chinh
bl Cac khoan d~u tu nb giu d~n ngiiy dao h!ln
Gia tri ghi s6 Iiigia g6c
Can cir xac dinh khoan t6 thAtkhong thu h6i duO'c: theo quy dinh hien haub
£luO'cdaub gia I!licac kh6an thoa miin dinh ngh'iacac khoan m\lCti~n te co g6c ngo!lite
cl Cac khoan cho vay
dI £l~u tu viio c6ngtycon; congtylien doanh, lien klh
6 Nguyen t~c k~ toan nO'phai
thu
Tieu chi philn 101iicac khoan nO'phai thu : Theo noi dung phai thu (phai thu khach hang, phai thu khac, phai thu noi bo) £luO'cthea doi chi tiet thea ky h!ln g6c, ky hllil con Illit!li thai di~m bao cao, thea nguyen te vii thea tung d6i tUQ'llgnO'
NO'phai thu duO'cghi nh~ khong wqt qua gia tri co th~ thu h6i
Phuang phap I~p d\!'phong phai thu kho doi : Th\!'chien thea Thong tu 228120091TT-BTC ngay 7/12/2009
7 Nguyen t~c ghi nh~ hang t5n kha
- Nguyen tk ghi nh~ hang t5n kho: Theo gia g6c
- Phuang phap xac dinh gia tri hiing t5n kha: Binh quiln gia quy~n
- Phuang phap hliChtoan hang t5n kho: Ke khai thuang xuyen
- Phuang philp I~p d\!'phong giam gia hang tbn kho: Thea ch~ dOhien banh
8 Nguyen t~c ghi nh~ vii khllu hao TSC£l
- Nguyen t~c ghi nh~ TSC£l hfru hinh, TSC£l vo hinh: Nguyen gia ghi thea gia v6n
- Phuang phap khllu haa TSC£l huu hinh, TSC£l vo hinh: £luang th~ng
10 Nguyen t~c k~ toan thu~ TNDN haan Illi
aI Nguyen t~c ke toan tiii san thue thu nh~p hoan I!liChenh lech tllm thai duO'ckhllu tm
11 Nguyen t~c ke toan chi phi tra truac
12 Nguyen t~c k~ toan nO'phai 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 tra
16 Nguyen t~c va phuang phap ghi nh~n cac khaan d\l'phong phai tra
17 Nguyen t~c ghi nMn doanh thu chua th\!'chien
19 Nguyen tfic ghi nh~ v6n chu sa huu
- Nguyen t~c ghi nh~ v6n gop cua chu sa huu, thang du v6n c6 ph~n, quy~n chon trai phieu chuy€n d6i, v6n khac CllacM sa huu
- Nguyen tfic ghi nh~ chenh lech danh gia Illi tiii san
- Nguyen tfic ghi nh~ chenh lechtYgia
- Nguyen tk ghi nh~ IO'inhu~ chua philn ph6i
20 Nguyen tfic vii phuang phap ghi nh~ daanh thu
- Doanh thu ban hiing
Trang 9- Doanh thu hoat dong tai ehinh
- Doanh thu hop d6ng xay dung
- Thu nh~p khac
21 Nguyen t~e k1ltoan cac khoan giam tnr doanh thu
22 Nguyen t~e k1ltoan gia v6n hang ban
23 Nguyen t~e k1ltoan chi phi tai chinh
24 Nguyen t~e k1ltoan chi phi ban hang, chi phi quan Iy doanh nghiep
25 Nguyen t~e va phuong phap ghi nhan chi phi thue tim nhap doanh nghiep hien hanh, chi phi time thu nhap doanh nghiep hoan lai
26 Cac nguyen t~e va phuong phap k1ltoan khac
Phuong phap ghi nhan loi ieh cua e6 dong khong kiem soat
Phuong phap loai trir cac giao dich noi bO:
v.THONG TIN BO SUNG CHO cAc KHoAN MT)C TRINH BA.Y TRONG BANG CAN DOlKEToAN
1.Ti~n
- Tien mat
- Tien giri ngan hang
- Tien dang chuyen
- Cac khoan nrong duong tien
CQng
2 Cac khoiin diu nr tai ehinh
160586 III III 136586 III 111
270 366 184 509 203305 170 183
Gili gBe Gia tr] ghisa Gia gBe Gia trj ghisa
bl Diu ttl'n~m gift d€n ngay dao hl.ln
bll Ng~n hl.ln
- Tien gui co ky h!ll1
- Trai phi1lu
- Cae kh6an dAutukhae
khoiin diu tlf theo ty I~ vBn n~m gift va ty I~ Gia gBe D phOng Gill trj hQ'pIy Gill gBe D phong Gia hgp Iy quy~n bieu quy@t)
:p§u tlf va_l) eong_ty con 124525 300 006 - 36 148972 845 88376327161 124 525 300 006 - 29 409 407 030 95 115 892 976
- - -~ ~- -. " -~-
~ -.-CongtyTNHH Dung dieh khoan M-I Viet Nam 63 338 300 006 _§l38 300_QQ§_~ 63 338 300 006 63 338300 006
_ -Cong1yCP Hoa phfun dAukhi DMC - Mien B~e 33 245 000 000 - 23 603 950 000 9641 050000 33 245 000 000 - 19282100000 . l~962_<)_QQQ9Q
Cong ty CP Hoa phfun dAukhl DMC - Mien Trung 7542000000 - 2 843 347 380 4698652620 -7542000000 ~4_86472~ I-~ 632.1~~ 272
CongtyCP Hoa phfun dAukhl DMC - Mien Nam 20 400 000 000 - 9 701 675465._ -_.-10 698 324 535 20 400 000 000 - 8 222 442 302-~ .- 1 -12 177 557 698
- Diu tlf VaGeong ty lien doanh, lien k€t 12769 655 880 - 5 589 548 360 7 180 107 520 12 769 655 880. -. - 4 989 548 360 -_._-7780107520 Cong ty TNHH lien doanh DMC- VTS ._- 12 769 655 880 - 5 589 548 360 7180107520 12 769 655 880~,-. - 4 989 548 360 7780107520
- -_-
Diu tlf VaGdO'nvi khlie
- Tom tat tlnh hmh hoat dong eua cae eongtycon, eongtyhen doanh, hen ket trang ky :
C6ngtyCP Hoa phfun dAukhl DMC- Mien B~e niem y1lttren Sa Giao dieh chUngkh6an Ha NOivai rna PCN Gia dong eua t:;lingay 31/312017 la 2.900d/CP
- Cae giao dieh trong yeu gifra doanh nghieP va eong ty con, lien doanh, lien ket trong ky : Cung e.1pcae san phfrm, diehV1,ldung dieh khoan eua dan vi minh de hinh thanh san phfun diehV\IeUeSieilng
- Truang hgp khong xae dinh dUQ'egia tri hgpIythi giai trinhIydo
- Cae khoan phai thu khaeh hang khae
bl Phili thu eua khaeh hitng lit cae ben lien quan
665 224 658 684 961 023 168674
492 288 732 360 727760434319
82 134 733 677
42 590 561 825 243,183,763,399 573,682,505,602
172 935 926 324 233262734355
.3 Phiii thu eua khlleh hang
al Phiii thu eua khlieh hang IIg~n hl.ln
- Chi tiet cac kh6an phai thu eua khaeh hang chiemtir 10% tra len tren t6ng phai thu khach hang
T6 hqpJGCS
Lien doanh Viet - Nga Vietsovpetro
PVEP
Congtye6 phAnNhlJa OPEC
Trang 10Ban Dieu hanh dir an Nha may Nhiet Dien Thai Binh 2
Ban quan Iy dien hrc dau khi Viing Ang - Quang Trach
BQL dien luc Dau khi Long Phu 1
Chi nhanh Cong ty TNHH MTV T6ng Cong ty Dien luc Dau khi VN- Cong ty Dien luc Dau khi Nhon Trach
Chi nhanh T6ng Cong ty Dau VN (PV Oil)-XN T6ng kho xang d§u Mien Dong
Chi nhanh T6ng Cong ty Dien hrc Dau khi Vl-l-Cong ty Dien hrc D§u khi Ca Mau
Chi nhanh T6ng cong ty Phan bon va hoa chM Dau khi-CTCP- Nha may Darn Phu My
CN TCT Khi VN - CT Dien luc d~u khi Ca Mau
Cong ty C6 phan Di~n lire Dau khi Nhon Trach 2
Cong ty C6 phdn Hoa Dau va Xo soi D~u khi (PVTEX)
Cong ty C6 phan Xay I~p D~u khi Ha NOi (PVC-HN)
Cong ty TNHH Mot thanh vien Cong nghiep Tau thuy Dung Quat
Cong ty TNHH Mot thanh vien Loc Hoa d~u Binh San
CUU LONG Joint operating Company
Lien doanh Viet- Nga Vietsovpetro
Gong ty £lieu hanh Dau khi Bien £long
Gong ty Co phan Nhien li~u sinh h9Cdau khi Mien Trung
Gong ty CP ttl van Quan Iy DI,Ian Dau khi PVE
Gong ty CP phan b6n h6a chat dau khi Ga Mau
Cty CP thuang m\li Dan khi
Cong ty CP cang dichY\ldau khi PTSC Quang Ngiii
Cong ty CP cang dichY\ldau khi t6ng hqp PTSC Thanh Hoa
Cong ty Dieu hanh chung Lam San
Chi nhanh Vi~n Dau khi Vi~t Nam-Trung tam Nghien cuu & Phat trien Ghe bien Dau khi
T6ng Cong ty Thlim do khai thac d~u khi
Cong ty CP phiin bon & hoa chAt D~u khi Mien Trung
Chi nhanh T6ng Cong ty Di~n Ivc D~u khi VN-Cong ty Di~n Ivc D~u khi Ha TInh
Cong ty TNHH 1TV Dich Y\lgi~ng khoan d~u khi
Cong ty TNHH lien doanh DMC- VTS
Cong ty CP ch~ t\lO gian khoan d~u khi
Cong ty lien doanh dich V\IBJ - PV Drilling
Truimg D\li hoc Dau khi Viet Nam
Cong ty CP bao duang va sua chua gi~ng khoan d~u khi
Vi~n D~u khi Viet Nam
Cty TNHH MTVdieu hanh Thlim do KTDK trong nuCrc
bl Phai thu clla khach hang dai h\lll
- Chi ti~t cac khoan phai thu clla khach hang chi~m ru 10% trCrlen tren t6ng phai thu khach himg
- Cac khoan phai thu khach hang khac
cl Phai thu clla khach hang la cac ben lien quan (chi ti~t rung d6i tuqng)
538283016 568762006 507907480
319000000
1 550597754 12650000
5242337718
22911 047038
114053500
27247000 1969325482
42 590 561 825 26111502210
6209044462 785873088
6209044462
313 500000 938880250
14 879 263 065
11 328 999 950
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