TONG CONG TY CO PHAN DICH VU TONG HGP DAU KHI BAO CAO TAI CHINN RIENG GOA NIEN DO CHO KY 6 THANG KET THUC NGAY 30 THANG 6 NAM 2014

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1 TONG CONG TY CO PHAN DICH VU TONG HGP DAU KHI BAO CAO TAI CHINN RIENG GOA NIEN DO CHO KY 6 THANG KET THUC NGAY 30 THANG 6 NAM 2014

2 TONG CONG TY CO PHAN DICH VU TONG HO'P DAU KHI BAO CAO TAI CHiNH RIENG GIO'A NIEN DO CHO KY 6 THANG KET THUC NGAY 30 THANG 6 NAM 2014 NOI DUNG TRANG ThOng tin ye doanh nghiep 1 Bao cao cua Ban Tong Giam cloc 2 Bao cao soat >cat dia kiem toan vien 3 Bang can idol ke toan rieng (M5u so B Ola - DN) 4 Bao cao kat qua host clong kinh doanh rieng (Mau so B 02a - DN) 7 Bao cao Iu'u chuyen tien to rieng (M5u so B 03a - DN) 8 Thuyet minh bao cao tai chinh Nang gii:ra flier) do (Mau so B 09a - DN) 9

3 TONG GONG TY CO PHAN DICH VU TONG HO'P DAU KHI THONG TIN VE DOANH NGHIBP GiAy chong nh4n (fang ky doanh nghiep S do So, KO hoach va flau Tu' Thanh oho HO Chi Minh cap In dau 29 thang 9 nam 2006 va Giay chivng nhan clang ky doanh nghiep thay doi In thiv 15 ngay 21 thang 10 nam Hei long Quail tri Ong VO Xuan Lung Ong PhUng Tuan Ha Ong Pham Quang Huy Ba Le Thi Chien Ong VO Tien Ding Ong Tran Minh Hoang Chu tich Thanh vien Thanh vien Thanh vien Thanh vien (BO nhiem ngay 16 thang 4 nam 2014) Thanh vien (Mien nhiem ngay 16 thang 4 nam 2014) Ban Kiem soat Ong Le Anh QuOc Ong Nguyen Cao Ky Ong Pham Thanh Tuan Truang ban Thanh vien Thanh vien Ban TOng Giam doe Ong Phiing Tuan Ha Ong VO Tien Duiceng Ong Nguyen Xuan HUng Ong Bill Anh Dung Ba Pham Thi Wong Bier) Ong Nguyen Thanh TC, Tong Gam doe Ph6 TOng Giam doc Ph6 Tong Giam doc Pho TOng Giam doe Ph6 TOng Giam doc Pho TOng Gam doc Ngtroi dai dien theo phap luet Ong PhOng Tuan Ha Tong Giam doc Try chinh Lau 6, TOa nha Petro Viet Nam, SO 1-5 Le Duen, Phuifyng Ben Nghe, Quan 1, TP Ho Chi Minh, Viet Nam Kiem toan vien Cong ty TNHH PricewaterhouseCoopers (Viet Nam) 1

4 TONG CONG TY CO PHAN DICH VU TONG HO'P DAU KHI TRACH NHIEM CUA BAN TONG GIAM DOC Bei GIU'A NIEN DO CAC BAO cao TAP CHiNH RIENG Ban Tong Giam doc chiu trach nhiem 15p cac bao cao tai chinh rieng gicra nien do cua TOng Cong ty CO ph5n Dich vu TOng hop Dau khi ("TOng COng ty") the hien trung thcrc va hap ly tinh hinh tai chinh cua C6ng ty tai ngay 30 thang 6 nam 2014 va ket qua hoat dong kinh doanh va kru chuyen tien cua k9 sau thang ket thuc vao ngay neu ten. Trong viec soan 15p cac bao cao tai chinh rieng gicra nien do nay, Ban TOng Gam doc duiac yeu cau ph5i: chon cac chinh sach Ice toan phi:1 hap va ap dung mot cach nhe't quan; thu'c hien cac xet (Joan va vgc tinh mot each hap ly va th5n trong; va soan 15p cac bao cao tai chinh rieng gicra nien do ten ca so' dan vi hoat dong lien tuc khi khong thich hop de cho la TOng C6ng ty se tiep tuc hoat dong. Ban TOng Gam doc dm Tong Cong ty chiu trach nhiem bao dam rang cac s6 sach ke toan dong den da &vac thietl5p va duy tri de the hien tinh hinh tai chinh cua TOng COng ty vai do chinh xac hap ly tai moi thai diem va de lam co, s& soan 15p cac bao cao tai chinh rieng gicra nien do tu5n th0 theo the do ke toan du,gc trinh bay & Thuyet minh s6 2 cua cac bao cao tai chinh rieng gicra nien (50. Ban TOng Giam doc cua C6ng ty cong chiu trach nhiem doi v&i viec bao ve cac tai ski cua TOng C6ng ty va thuic hien cac bien phap haply de phong ngira va phat hien cac gian 15n va cac sai sot khac. PHE CHUAN CAC BAO CAO TAI CHINH RIENG GIU'A NIEN DO Theo day, chi:mg toi phe chuk cac bao cao tai chinh rieng gicra nien 1116 dinh kern trang 4 den trang 38. Cac bao cao tai chinh rieng gicra nien do nay ph5n anh trung thvc va hop ly tinh hinh tai chinh cua TOng C6ng ty tai ngay 30 thang 6 nam 2014, cong nhu' ket qua hoat dong kinh doanh va lu'u chuyen tien tle,cua ky sau thang ket thuc cur-1g ngay neu tren pho hap vai cac Chun mgrc Ke toan Viet Nam, Che do Ke toan Doanh nghiep Viet Nam va cac quy dinh phap ly co lien quan den viec 15p va trinh bay bao cao tai chinh rieng gicra nien do tai nu'ag CHXHCN Viet Nam. T at Ban Tong Gam Ilk Phung Tuk Ha Tong Giam doc TP. HO Chi Minh, nu,gc CHXHCN Viet Nam Ngay 13 thang 8 nam

5 111. pwc BAO CAO KET QUA CONG TAC SOAT XET CAC BAO cao TAI CHINH RIENG GIU'A NIEN DO GU'I CAC CO BONG VA HOI BONG QUAN TR! GOA TONG CONG TY CO PHAN DICH VU TONG HO'P DAU KHI Chung toi da thu, c hien con? tac scat xet cac bao cao tai chinh rieng gicra nien do kern theo cua T6ng C6ng ty CO phan Dich vu Tong hap DAu khi ("TOng COng ty") duvc lap ngay 30 thang 6 nam 2014 va duvc Ban Tong Giam doc cua TOng C6ng typhe duyet vao ngay 13 thang 8 nam Cac bao cao tai chinh gicra nien c10 nay bao 96m bang can doi ke toan tai ngay 30 thang 6 nam 2014, ket qua hoat dong kinh doanh va chuyen trail to cho kjr 6 thang ket thuc vao ngay n'eu tren cung cac thuyet minh,bao cao tai chinh bao gom cac chinh sach ke toan chu yeu trang 4 den trang 38. Ban T6ng Giam d6c cua Tong C6ng ty chiu trach nhiem scan lap va trinh bay hop ly cac bao cao tai chinh rieng gicra nien cto nay theo ChuAnrnkrc Ke Wan Viet Nam, Che do Ke toan Doanh nghiep Viet Nam va cac quy Binh phap ly co lien quan den viec lap va trinh bay bao cao tai chinh tai nu,op CHXHCN Viet Nam. Trach nhiern cua chcing toi la diva ra ket luan ye cac bao cao tai chinh rieng gicra nien c16 nay can cu., chung toi. vao viec scat xet cua Pham vi soat xet ChOng toi da thifc hion cong tac soat xet theo ChuAn mkrc Kiem toan Viet Nam so 910 xet bao cao tai chinh. COng tat scat Chuan myc nay you cau cong tac scat xet phai duvc lap Ice hoach va thkrc hien de co su, dam bao vira ph& rang bao cao tai chinh rieng girpa nien do khong china dung nhirng sai sot tong yeu. C6ng tac scat xet bao gom ch0 yeu la viec trao doi vai nhan cua cong ty va ap dung nhang thu tic phan tich ten nhlyng thong tin tai chinh; cong tac nay cung cap mot min cio dam bao thap hurl cong tac kiem toan. ChUng toi khong thu,c hien cong viec kiem toan nen cung khong diva ra y kien kiem toan. Kot luan Then co' sa cong tac scat xet cua chung t6i, xet ten cac khia canh trong yeu, chung toi khong thay CO van de nao clang It.ru y de chung toi cho rang cac bao cao tai chinh hang gicra nien do kern theo day la khong duvc scan lap phi.' hop vai ChuAn mcrc KO toan Viet Nam, Che clo KO toan Doanh nghiep Viet Nam va cac quy Binh phap ly co lien quan den viec lap va trinh bay bao cao tai chinh tai mytec CHXHCN Viet Nam. Cac van de khac Cac bao cao tai chinh cua Tong COng ty cho nam tai chinh ket thuc tai ngay 31 thang 12 nam 2013 duvc kiem toan bai mot dun vi kiem toan khac ma bao cao kiem toan cua ho de ngay 10 thang 3 nam 2014 diva p WW1 toan phan. ricewa, erhousecoopers Viet Nam 31 II rs SO Giay CN BKHN kiem toan: SO hieu bao cao scat xet: HCM4305 TP. HO Chi Minh, ngay 13 thang 8 nam 2014 D: Quang Huy s6 i y A CN DKHN kiem toan: Nhu' da neu trong thuyet minh 2.1 cua cac bao cao tai chinh gicra nien d8, cac bao cao tai chinh gicra nien do kern theo khong nharn MUG Bich phan anh tinh hinh tai chinh, bao cao thay doi von chu so, hiru, kat qua hoat Ong kinh doanh va chuyen tier' to theo cac nguyen tac va th6ng le ke toan da cluvc thcra nhan a cac nuvc va cac the the khac ngpai nu,gc CHXHCN Viet Nam, va han ncra, cung khong clanh cho nhang ngirgi six dung nao khong brat cac nguyen tac, cac thtl tic va cac th6ng le ke Wan Viet Nam. COng ty TNHH PricewaterhouseCoopers Viet Nam, au 4, Saigon Tower, 29 Le Du an, Quen 1, TP. HO Chi Minh, Viet Nam DT: +84 (8) , Fax:+84 (8) , 3

6 TONG CONG TY CO PHAN DICH VU TONG HOP DAU KHI Mau so B 01a - DN BANG CAN DOI KE TOAN Tai ngay Tai ngay Ma Thuy6t s6 TAI SAN minh 100 TAI SAN NGAN HAN Tien va cac khoan twang du'o'ng tran Tien Cac khoan tuang &rang ten Cac khoan dau tu, tai chinh ngin han Deu tty nge'n han 4(a) Dv ph6ng giarn gia Tau tu' nga'n han 4(b) ( ) ( ) 130 Cac khoan phai thu ngan han Phai thu khach hang Tra truac cho nguai ban Phai thu noi bo ng6n han Cac khoan phai thu khac Hang ton kho Hang ton kho Tai san ngin han khac Chi phi tra truac ng6n han Thue GTGT cluvc khau trir Thue va cac khoan khac phai thu nha nuac Tai san nga'n han khac Cac thuyet minh tir trang 9 den trang 38 la mot phan cat., thanh cac bac cao tai chinh rieng gicra nien c16 nay. 4

7 TONG CONG TY CO PHAN DICH Vt) TONG HOP DAU KHI Mau s6 B 01a - DN BANG CAN DOI KE TOAN (tigp theo) Ma so TAI SAN (ti6p theo) ThuyOt minh Tai ngay Tai ngay TAI SAN DAI HAN Tai san co dinh Tai san có Binh hixu hinh 8(a) Nguyen gia Gia tri hao mon lay ke ( ) ( ) 227 Tai san co dinh v6 hinh 8(b) Nguyen gia GO tri hao man Iay ke ( ) ( ) 230 Chi phi xey cityng co' ban da dang Cac khoan dau tu' tai chinh dai han Dau tu' vao Gong ty con 9(a) Dau tu' vao cong ty lien ket 9(b) Dau tu' dai han khac Tai san dai han khac Chi phi tra tru,ac dai han Tai san dal han khac TONG TAI SAN Cac thuyet minh tip trang 9 den trang 38 la mot phhn cau thanh cac bao cao tai chinh rieng giopa nien d6 nay. 5

8 TONG CONG TY CO PHAN DICH VU TONG HO'13 DAU KHI BANG CAN DOI KE TOAN (ti6p theo) Mau B 01a - DN Ti e ngay Ti e ngay Ma Thuye't s6 NGUON VON minh 300 NO PHAI TRA Na ngsn han Vay ngen han Phai tra ngiyai ban Ngvai mua tra tien truac Thue va cac khoan phai nop Nha nut'c Phai tra nguai lao Ong Chi phi phai tra Ph& tra noi bo Cac khoan phai tra khac Quy" khen thm:yng va phoc lai No, (Jai han Phai tra dai han khac VON CHU se' Feu V6n chi! hipu Von co phan 16, Thang du' von co phan Quy" deu tu' phat trien Qu'y phong tai chinh Lai nhuan sau thue chua phan ph& TONG NGUON VON CAC CHI TIEU NGOAI BANG CAN DOI KE TOAN Khoan mvc tien va cac khoan tuang &rang tien tai ngay 30 thang 6 nam do la My" (tai ngay 31 thang 12 narn 2013: clo la 45,2 TONG CONG TY o CO PHAN DICH VU TONG HOP DAU KHI I 7-e HOC ao gom so ngoai to Ha Van Phirceng Nguti lap Dao Van Dal Ke toan twang PhOng Tuan Ha -Ring Giam cloc Ngay 13 thang 8 narn 2014 Cac thuyet minh tix trang 9 den trang 38 la mot phan ceu thanh cac bao cao tai chinh rieng gio'a flier) cto nay. 6

9 TONG CONG TY CO PHAN DICH VU TONG HOP DAU KHI wriu so B 02a - DN KET QUA HOAT DOG KINH DOANH K9 6 thang kdt thoc ngay Ma Thuydt so minh 01 Doanh thu ban hang va cung cap dich vy Cac khaki Om trip doanh thu ( ) 10 Doanh thu thu'an vd ban hang va cung cap dich vy Gia von hang ban 21 ( ) ( ) 20 Lai nhudn gdp vd ban hang va cung cap dich vy Doanh thu hoat dong tai chinh Chi phi tai chinh 23 ( ) ( ) 23 - Trong clo: Chi phi 15i vay ( ) ( ) 24 Chi phi ban hang 24 ( ) ( ) 25 Chi phi quan 19 doanh nghiep 25 ( ) ( ) 30 Lai nhudn tip hoat ddng kinh doanh Thu nhap khac Chi phi khac ( ) ( ) 40 Lai nhudn/(16) khac ( ) 50 Tcing lai nhudn kd toan trudvc thud Chi phi thud TNDN hidn hanh 26 ( ) ( ) 60 Lai nhudn sau thud TNDN Lai ca ban Wen co phidu Ha Van Phuceng Nguti lap Da Van Dai Ke toan tru&ng Phung Tuan Ha Tong Giarn ciao Ngay 13 thang 8 nam 2014 Cac thuyet minh tip trang 9 den trang 38 la mot phan c6u thanh cac bao cao tai chinh Nang gicr' a nien do nay. 7

10 TONG CONG TY CO PHAN DICH VU TONG HOP DAU KHI BAO CAO LU'U CHUYEN TIEN TE (Theo phu'o'ng phap gian tido) Ma s6 LU'U CHUYEN TIEN TO' HOAT DONG KINH DOANH 01 Loi n huan trirerc thud Dieu chinh cho cac khoan: 02 Khau hao tai san co dinh 04 LO chenh loch ty gia chin thkrc hien 05 Lai tir hoat dong dau to 06 Chi phi lai vay 08 Loinhuan tir hog d6ng kinh doanh &vivo nhiiing thay doi von kru Ong 09 (Tang)/giamcac khoan phai thu 10 Tang hang kin kho 11 Gam cac khoan phai tra 12 Gam cac chi phi tra tuft 13 Tien,lai vay da tra 14 Thue thu nhap doanh nghiop da Op 15 Thu khac tir hoat clong kinh doanh 16 Chi khac tt:v hoat d'ong kinh doanh 20 Lu'u chuyk ban thuan tir Float d6ng kinh doanh LU'U CHUYEN TIEN TO' HOAT DONG DAU TU' 21 Chi a mua sam, xay dung TSCD 22 Thu tir thanh ly, nht.pcing ban TSCD 25 Chi dau to goo von vao don vi khac 26 Thu hoi dau tu' Op von vao don vi khac 27 Thu!Ai cho vay, co,tirc va log nhuan dirge chia 30 Lim chuyk den thuan tir hoat d6ng dau tu' LU'U CHUYEN TIEN TO' HOAT DONG TAI CHINH 31 Thu NJ, ban co phieu guy 33 Vay nhan dtv,o'c 34 Chi tra rice goc vay 36 CO tirc da tra cho co Tong 40 Lu'u chuyk thuan tip hoat Ong tai chinh 50 Lu'u chuyk tin thuk trong ky Thuyat minh MAu s6 B 03a - DN Ky 6 thong kat thlic ngay ( ) ( ) ( ) ( ) ( ) ( ) ( ) ( ) ( ) ( ) ( ) ( ) ( ) ( ) ( ) ( ) ( ) ( ) ( ) ( ) ( ) ( ) ( ) ( ) ( ) Tik va tu'o'ng du'o'ng tin du ky 61 Anh hu&ng dm thay doi ty gia guy doi 70 Tik va tu'ong &rang tik cuoi kk Cac giao dich trong you khong sip dung tien mat trong ky 6 thong ke't thilc ngay 30 thong 6 nom 2014 bao gam: 0 - Khoan giam trip chi phi tra trt.r&c dai han tip Ta. doan Dau khi ViOt N 1-4 '".600 clong 111 (Thuy6t minh 10). TONG CONG TY 0 \ CO PHAN DICH VU TONG HOP G, DAU Kill /I/ cv\\ Ha Van Phlyung NgLrZyi lap Dao Van Oai KO toan tru*ng Phimg Tuan Ha Tong Giam doc Ngay 13 thong 8 nom 2014 Cac thuyet minh tip trang 9 den trang 38 la mot phan ceu thanh cac bao coo tai chinh rieng gicra nien clo nay. 8

11 TONG CONG TY CO PHAN DICH VU TONG HO'P DAU KHi M5u s6 B 09a - DN THUYET MINH BAO CAO TAI CHINH RIENG GICYA NIEN DO CHO Kif 6 THANG KET THUC NGAY 30 THANG 6 NAM DAC DIEM HOAT DONG CUA TONG CONG TY TOng COng ty CO phan Dich vu Tong hop Dau khi ("Tong Cong ty") duvc thanh lap tai nu,o,c CHXHCN Viet Nam then Giay cht:rng, nhan clang k9 kinh doanh so do So' Ke hoach va Dau tu' Thanh pho Ho Chi Minh cap ngay 29 thang 9 nam 2006 va giay chi:mg nhan clang k9 kinh doanh dieu chinh Ian 15 so ngay 21 thang 10 nam Tong COng ty chrqc chuyen doi tip Cong ty Dich vu Du, lich Dau khi, mot tong ty Nha mr6c thanh vien cua Tap loan Dau khi QuOc gia Viet Nam (goi tat la "Petro Viet Nam"). Hoat Ong chinh cua Tong COng ty bao mua ban thiet bi vien thong; dai ly du lich; the bien, mua ban nu,drc sinh hoot; san xuat con thkrc pham, con cong nghiep, con nhien lieu; kinh doanh chiet nap khi h6a long (khong hoat Ong tai tru so'); cho thue kho bia, nha xithng, mat bang, van phong; kinh doanh nha O,, van phong dai dien, kinh doanh bat (Ring mua ban thcrc pham, nhu yeu pham, hai san; the bien nong san, lu'o'ng thy'c (khong san xuat the bien thcrc pham tuai song tai try so,); mua ban may m6c thiet bi nganh cong nghiep, vat tax, trong thiet bi van phong, thiet bi nghe nhin, may nnoc, thiet bi phuc vu ve sinh cong nghiep; linh kien sir dung cho vo binh khi; ban buon may thiet bi dien, vat lieu dien, may phat dien, Ong dien, day dien va thiet bi khac clcing trong mach then; dich vu vui cho'i giai tri (tro, karaoke, to chcrc danh bac); xay Ong nha cac!cal; kinh doanh xang dau, dieu hanh tour du lich; hopt clong xuet khu lao dong, cung t:rng lao Ong; dich vu lien quan den quang ba va to cht:pc tour du lich; sari xuat thcrc an gia suc (khong hoat Ong tai try so); ve sinh khu nha va cac cong trinh; quan 19 bat Ong san; cho thue phu'o'ng tien van tai; mua ban nong san; mua ban luo'ng thy,c; ban buon may vi tinh; thiet bi ngoai vi va phan mem; ban bu6n phan dam, h6a chat dong trong cong nghiep (tro, thy6c bao ye thcrc vat, hoa chat cloc hai manh); mua ban nhien lieu sinh hoc, khi CO2, NH3 (khong hoat Ong tai try sot ban buon nhy'a tong hap, chat deo dang nguyen sinh, h6a chat cong nghiep,, sqi det; mua ban phu'o'ng tien van tai, xe chuyen dung; dai 19 mua ban hang hoa; san xuat o v khi WO, gia cong binh khi, tai the phe thai, xi ma dien tai try sep); ban buon may mac, thiet bi va phu tong may nong nghiep; duy tu, sira china, gia cong co, khi then nuo'c va ch6ng an mon kim loai (trip gia cong co, khi, tai the phe thai, xi ma dien tai try so,); dao tao nghe; san xuat nhien lieu sinh hoc, khi CO2, NH3 (khong hoat Ong tai try se)); dai ly ye may bay, tau hoa; dich vu dai ly tau bien; dich vu dai ly van tai du,ong bien; dai ly lam thil tuc hai quan; dai 19 van tai hang hoa, ke ca dich vu lien quan den hau can; dich vu kiem dem, giao nhan hang h6a xuat nhap khau; dich vu m6 gi61 hang hal; van tai (la phu'o'ng thin quoc te; sari xuat bao bi tip plastic (tru, tai the phe thai); kinh doanh khach san; the bien hal san (kh6ng san xuat the bien thcrc pham tiro' song, gay 6 nhiem moi tru,ong tai tru so); van tai hang h6a ven bien va vien du'o'ng; van tai hang hoa bang du'&ng IX); lap dat cac cong trinh d rat.' khi (trip gia cong co' khi, tai the phe thai, xi ma dien tai tru so'); siva chu'a may m6c, thiet bi; ban 10 may vi tinh, thiet bi ngopi vi, phan mem va thiet bi vien th6ng trong cac co'a hang chuyen doanh; ban 10 radio, cassette, tivi, loa, thiet bi am thanh noi, may nghe nhac, Ilk video, dau (Pa CD, DVD. Tai ngay 30 thang 6 nam 2014, TOng Cong ty c6 97 nhan vien (tai ngay 31 thang 12 nam 2013: 99 nhan vien). 9

12 TONG CONG TY CO PHAN DlCH VI) TONG HOP DAU KHi Miu so B 09 DN 2 CHUAN Antic VA che DO KE TOAN AP DUNG 2.1 Co, so' cua viec soar' Iap cac bao cao tai chinh Hong giiva nien do Cac bao cao tai chinh rieng gicra nien do de" du'ac scan lap theo cac Chun mu,c Ke toan Viet Nam, Cho do Ke toan Doanh nghiep Viet Nam va cac quy dinh phap l9 co lien quan den viec lap va trinh bay bao cao tai chinh tai Viet Nam. Bac, cao tai chinh rieng gicra nien do argc scan lap theo nguyen tec gia goo. Bac cao tai chinh rieng gicra nien d6 cua Tong COng ty du,o'c lap tren ca sa tong hop bao cao tai chinh cua TOng COng ty va cac chi nhanh hach toan phy thuoc. Cac nghiep vu va so du' noi b6 gicra T6ng Cong ty va cac chi nhanh dvac loci trip khi trinh bay bao cao tai chinh rieng gicra nien do. Nguai sir dung cac bao cao tai chinh rieng gicra nien do cua TOng C6ng ty nen doc cac bao cao tai chinh rieng gicra nien (10 nay ket hop vai cac bao cao tai chinh hgp nhat gicra nien do cua Tong C6ng ty va cac c6ng ty con cho kjr 6 thang kat thcic ngay 30 thang 6 nam 2014 de co du thong tin ye tinh hinh tai chinh, ket qua host dong va nhipng thay doi ye tinh hinh tai chinh cua ca Tong COng ty. Cac bao cao tai chinh rieng gicra nien do kern theo kh6ng nham phan anh tinh hinh tai chinh, ket qua host dong kinh doanh va tinh hinh chuyen tien to theo cac nguyen tac va th6ng 10 ke toan duac chap nhan chung tai cac nvac khac ngoai Viet Nam. 2.2 Nam tai chinh Nam tai chinh cua Tong Cong ty bet deu tip ngay 1 thang 1 den ngay 31 thang 12. Cac bao cao tai chinh rieng gicra nien d6 nay duac lap cho kjr tip ngay 1 thang 1 nam 2014 den ngay 30 thang 6 nam Dom vi Wen to sip clung trong k6 toan Dan vi tien to sir dung trong ke toan va &vac trinh bay ten bao cao tai chinh Nang gicra nien d6 la dong Viet Nam (VNE)). Cac nghiep vu phat sinh bang ngoai to du,ac quy doi theo t9 gia Alp dung tai ngay phat sinh nghiep vu. Chenh lech ty gia phat sinh tip cac nghiep vu nay duac ghi nhan la thu nhap hoac chi phi trong bao cao ket qua host dong kinh doanh. Tai san va ng phai tra bang tien co goo ngopi to tai ngay cua bang can doi ke toan duvc qui doi theo t9 gib ap dung tai ngay bang can doi ke toan. Chenh tech t9 gia phat sinh tir viec qui doi nay du,gc ghi nhan la thu nhap hoac chi phi trong bao cao ket qua host Ong kinh doanh. 2.4 He th6ng va hinh thin so k6 toan ap clung TOng C6ng ty sir dung hinh thcrc nhat chung de ghi so cac nghiep vu kinh to phat sinh. OF 2.5 U'o,c tinh k6 toan Viec lap bao cao tai chinh tuan th0 theo cac Chuen mu,c Ke toan Viet Nam, HO thong KO toan Viet Nam va cac quy dinh hien hanh khac c6 lien quan tai Viet Nam yeu cau Ban Tong Giam doc phai c6 nho'ng vac tinh va gia dinh anh hvang den so lieu ve cong no', tai san va viec trinh bay cac khoan cong na va tai san tiem tang tai ngay ket thoc nien do ke toan COng nhu' cac so lieu ve doanh thu va chi phi trong suot nam tai chinh. Mac du cac Lriac tinh ke toan cluvc lap bang tat ca su' hieu biet cua Ban Tong Giam Too, so thu,c to phat sinh CO the khac vai cac vac tinh, gia dinh dat ra. 10

13 TONG CONG TY CO PHAN ()ICH VU TONG HOP DAU KHI Miu so' B 09 DN 2 CHUAN MIX VA CHE DO Ke TOAN AP DUNG (tiep theo) 2.6 Cong cu tai chinh (a) Ghi nhan ban deu (i) Tai san tai chinh Tai ngay ghi nhan ban deu, tai san tai chinh duvc ghi nhan theo gia goo cong cac chi phi giao dich CO lien quan trkpc tiep den viec mua sam tai san tai chinh db. Tai san tai chinh cua Tong COng ty bao gom tien va cac khoan tuvng &pang tier), cac khoan phai thu khach hang, cac khoan phai thu khac, cac khoan k9 quy, k9 cu,gc va deu tu' tai chinh dai han khac. (ii) C6ng ng tai chinh Tai ngay ghi nhan ban deu, cong ng tai chinh duvc ghi nhan theo gia goo trip di cac chi phi giao dich co lien quan tnyc tiep den viec phat hanh cong ng tai chinh (16 COng ng tai chinh cita TOng Cong ty bao gam cac khoan vay, cac khoan phai trey ngu'ai ban, cac khoan phai trey khac va chi phi phai trey. (b) Danh gia lai sau len ghi nhan ban Tau Hien WI, chu'a co quy dinh ye danh gia lai cong cu tai chinh sau ghi nhan ban deu. 2.7 Ti6n va cac khoan twang du'o'ng Wen Tien va cac khoan tying &rang tien bao gom tien mat tai quy, tien girl ngan hang, tien clang chuyen, tien girl khongs k9 han va cac khoan deu tu' ngan han khac co thai han dao han ban deu kh6ng qua ba thang.tien va cac khoan tut:mg &pang tien co kha nang thanh khoan cao, d6 dang chuyen do' thanh tien va it rt:ii ro lien quan den viec bien d6ng gia tri. 2.8 Dip phong no, phai thu kho doi Du ph6ng phai thu kho doi duct trich lap cho nhu'ng khoan phai thu da qua han thanh toan tip sau thang trey len, hoec cac khoan phai thu ma ngu,61 ng kh6 co kha nang thanh toan do bi thanh 19, pha san hay cac kho khan twang tty. 2.9 Hang ton kho Hang ton kho duvc xac dinh tren co' so' gia thap ham gi&a gia g6c va gia tri thuen CO the thu,c hien duvc. Gia goo hang ton kho bao gom chi phi nguyen vat lieu tru,c tiep, chi phi lao d6ng trtyc tiep va chi phi san xuat chung, neu co, de co du,gc hang ton kho ey dia diem va trang thai hien tai. Gia goo ccia hang ton kho cluvc xac dinh theo phtiang chap thu,c to dich danh. Gia tri thuen CO the thtyc hien cluvc &vac xac dinh bang gia ban u,d'c tinh trip cac chi phi u,gc tinh de hoan thanh san chain cong chi phi tiep thi, ban hang va phan ph& phat sinh. Diy phong giam gia hang ton kho ccia TOng cong ty duvc trich lap theo cac quy dinh ke Wan hien hanh. Theo do, Tong C6ng ty duvc phep trich lap dkr phong giam gia hang ton kho 16i th6i, hang, kern phem chat va trong tru6ng hgp gia goo caa hang ton kho cao han gia tri thuen co the thtic hien duvc tai ngay ket thcic nien d6 ke toan. 11

14 TONG CONG TY CO PHAN DICH VU TONG HO'P DAU KHI Mau so B 09 DN 2 CHUAN MIX VA CHE DO KE TOAN AP DUNG (tiep theo) 2.10 Dau tu, tai chinh ngin han Cac khan dau tai chinh ng6n han la nho'ng khan dau tu' co theri han dao ban it Ilan 12 thang ke tir ngay lap bang can doll ke tan Dau tu' tai chinh dai han Cac khan dau tu' tai chinh dai han bao gam dau tu' vao cong ty con, cong ty lien kat va dau tu' dai han khac. Khan du tu' vao cong ty con, cong ty lien ket va dau tu' dai han khac duvc phan anh theo phuung phap gia g6c triy di du' ph6ng giam gia dau tu' (neu co). (a) au vao cong ty con Cac khan dau vao cac cong ty con la cac khan dau tu' vao cac dun vi do Tong C6ng ty kiem sat. Su' kiem sat ton tai khi Tong COng ty co kha nang chi phoi cac chinh sach tai chinh va hoat ciong cua mot dun vi de thu du' c cac 191 fch tir host dicing nay. COng ty con la mot cong ty ma TOng COng ty: gicr co phan chi ph& ten 50% tuang Ong vai quyen kiem sat; hoac gicr c6 phan dual 50% nhu'ng nam gicr tren 50% quyen bleu quyet; hoac co quyen chi ph& cac chinh sach tai chinh va hoat citing theo quy the thoa thuan; hoac co quyen b6 nhiem hoac bai nhiem da s6 cac thanh vien Hoi d6ng Quan tri va Ban TOng Gam d6c. Cac khan dau tu' vao cong ty con duvc hach tan theo gia g6c bao g6m cac chi phi lien quan tru'c gip den khan dau tu. Tai cac nam tai chinh tiep theo, cac khan dau tu' duvc xac dinh theo nguyen gia trir cac khan Om gia (tau tu'. (b) Dau vao cac cong ty lien ket C6ng ty lien ket la mot cong ty ma Tong COng ty co anh hu,eyng clang ke nhung kh6ng phai la cong ty con hay cong ty lien doanh cua Tong COng ty. Anh hu'o'ng clang ke the hien 6' quyen tham gia vao viec du'a ra cac quyet dinh ye chinh sach tai chinh va hoat ciong cua ben nhan dau to nhu'ng kh6ng co anh huvrig ye mat kiem sat hoac dong kiem sat nhixng chinh sach nay. Cac khan dau tu' vao cong ty lien ket cluvc hach tan theo gia goc bao gom cac chi phi lien quan tru'c tiep den khan dau tu'. Tai cac kst ke tan Web theo, cac khan dau tu' duvc xac dinh theo nguyen gia VC/ cac khan giam gia dau tu'. (c) Dau dai han khac Cac khan dau dai han khac la cac khan dau von duvi 20% quyen bleu quyet vao cac cong ty niem yet va chu'a niem yet duvc COng ty nam gill), ma kh6ng coy dinh ban di trong yang 12 thang ke tix ngay lap bang ke tan. Cac khan dau tu' nay duvc ghi nhan ban dau theo gia goc. Tai cac kji Ice tan tiep theo, cac khan dau duvc xac dinh theo nguyen gia trg' cac khan giam gia dau tu. (d) Du ph6ng giam gia dau tu' tai chinh dai han Du phong giam gia dau dai han the hien khan du phong ton that do giam gia cac khan cieu tu' dai han hoac do doanh nghiep nhan von g6p dau tax bi 16. Du phong giam gia dau tai chinh dai han dugc trich lap dua tren gia tri thuan co the thuc hien cua cac khan dau tu' dai han duvc utoc tinh tai ngay ket thuc nam tai chinh. 12

15 TONG CONG TY CO PHAN DICH VU, TONG HgP DAU KHI MAu s6 B 09 DN 2 CHUAN McPC VA CHE DO Kt TOAN AP DUNG (ti6p theo) 2.12 Tai san co dinh (a) Tai san c6 dinh hiru hinh Tai san c6 dinh hcru hinh phan anh theo nguyen gia trir khau hao luy ke. Nguyen gia bao gom cac chi phi lien quan tru,c tiep den viec co duvc tai san c6 dinh. Khau hao Tai san c6 dinh hcru hinh Micro khau hao theo phu'o'ng phap du'&ng thang de giam den nguyen gia tai san trong suot theri gian hiru dung u'&c tinh. Cac ty le khau hao chu yeu hang nam nhu' sau: Nha cira, vat kien truc 4% - 20% May moo thiet bi 14,2% - 20% Phuvng flan van tai 14,2% - 20% Thiet bi quan ly 25% - 33% Thanh Lai va 16 chat sinh do thanh ly nhuvng ban tai san c6 dinh dugc xac dinh bang s6 chenh lech gicra s6 tien thu thuan do thanh ly voi gia tri con lai cua tai san va duvc ghi nhan la thu nhap hoac chi phi trong bao cao ket qua hoat dong kinh doanh. (b) Tai san c6 dinh v6 hinh Tai san c6 dinh vo hinh duvc trinh bay theo nguyen gia tri:r gia tri hao mon 10'y ke, the hien gia tri quyen sir dung dat va phan mem may tinh. Quyen sir dung dat khong thoi han khong phai trich khau hao. Phan mem may tinh duvc trich khau hao theo phuveng phap duteng thang dva tren tho,i gian him dung uvc tinh la tam (08) nam. (C) Chi phi xay dyng co' ban dang Cac tai san dang trong qua trinh xay dlyng phuc vu muc dich san xuat, cho thue, guar) tri hoac cho bat ky muc dich nao khac duvc ghi nhan theo gia g6c. Viec tinh khau hao cua cac tai san nay cluvc ap dung giong nhu' cac tai san khac, bat odau tix khi tai san a vao trong thai san sang sir dung. Chi phi xay dung ca ban do' dang khong khau hao vi tai san nay chin san sang de sir dung tai ngay cua bang can doi ice toan. Khi tai san d'uvc hoan thanh, nguyen gia se du'o'c chuyen vao tai san c6 dinh va bat deu khau hao Thud tai san co dinh MOt.khoan thue duvc xem la thue hoat dong khi ben cho thue van duvc hu'&ng char) loon cac quyen lai va ph& chiu rui ro ye quyen sa hcru tai san. Chi phi thue hoat Ong duvc ghi nhan vao bao cao kat qua hoat dong kinh doanh theo phuvng phap du'&ng thang trong suot tho'i gian thue. 13

16 TONG CONG TY CO PHAN DICH VU TONG FICIP DAU KHI Mau so B 09 DN 2 CHUAN MIX VA CHB DO KE TOAN AP DUNG (tiep theo) 2.14 Chi phi di vay Chi phi di vay lien quan true tiep cl6i v61 hoat d6ng xay dung hoac san xuat bet ky tai san dci tieu chuan se du,o,c van h6a trong tho'i gian ma cac tai san nay duvc hoar' thanh va chuan bi diva vao SO dung. Chi phi di vay khac &roc ghi nhan trong bao cao ket qua hoat Ong kinh doanh khi phat sinh Chi phi tra tru,c9c Chi phi tra tru,ac bao gam cac chi phi tra tru,ac ngen han hoac chi phi tra truck dai han ten bang can doi ke toan va chu yeu la tien thue van phong tra truck, tier) thue kho tra tuft Ghi nhan doanh thu (a) Doanh thu ban hang Doanh thu ban hang duvc ghi nhan khi clong thoi thoa man tat Ca nam (5) dieu kien sau: TOng Cong ty da chuyen giao phan Ibn rui ro va lai ich gen lien vdei quyen so, san pham hoac hang 1.16a cho ngtvai mua; T6ng Cong ty khong con nam gicv quyen qu6n ly hang h6a nhu' ngirtyi so' hil-pu hang hoa hoac quyen kiem scat hang h6a; Doanh thu duvc xac Binh trang doi ch5c ch5n; Tong Cong ty se thu duvc lai ich kinh to tie giao dich ban hang; va Xac dinh duvc chi phi lien quan den giao dich ban hang. (b) Doanh thu dich vu Doanh thu cung cep dich vu duvc ghi nhan khi ket qua cila giao dich d6 duvc xac dinh mot each Bang tin clay. Tru,Ong hap cung cep dich vu lien quan den nhieu ky thi doanh thu clu,o,c ghi nhan trong nam theo ket qua phan cong viec da hoan thanh tai ngay ket thoc nien d6 ke toan cila nam do. Ket qua cila cung cap dich vu duvc xac dinh khi th6a man tat ca 136n (4) dieu kien sau: Doanh thu cluvc xac dinh tu'ang doi ch5c chen; CO kha nang thu cluvc Igi ich kinh to ti:r giao dich cung cep dich via d6;, Xac dinh &Tic phan c6ng viec d5 hoan thanh tai ngay ket th0c nien d6 ke toan; va Xac dinh duvc chi phi phat sinh cho giao dich va chi phi de hoan thanh giao dich cung cap dich vu do. (c) Thu nhap lai Lai tien gcri cluvc ghi nhan tren ca sify don tich, duvc xac dinh tren so va lai suat ap dung. cac tai khoan tien girl (d) Thu nhap ter co tirc Thu nhap tir CO tuv duvc ghi nhan khi COng ty xac lap quyen nhan co tin tir cac dun vi dau 14

17 TONG CONG TY CO PHAN DICH VV TONG HO? DAU KHI M5u so B 09 DN 2 CHUAN MU'C VA CHE DO KE TOAN AP DUNG (tiep theo) 2.17 Thu6 thu nhap hien hanh va thu6 thu nhap hoan Iai Thue thu nhap doanh nghiep bao gam toan 130 so thue thu nhap tinh tren thu nhap chiu thue thu nhap doanh nghiep, ke ca cac khoan thu nhap nhan duct tix hoat clong san xuet, kinh doanh hang hoa dich vu tai ngoai ma Viet Nam chtya ky hiep Binh ye tranh danh thue hai len. Chi phi thue thu nhap bao gom chi phi thue thu nhap hien hanh va chi phi thue thu nhap hoan Iai. Thue thu nhap hien hanh la so thue thu nhap doanh nghiep phai nop hoac thu hoi duvc tinh trail thu nhap chiu thue va thue suet thue thu nhap doanh nghiep cua nam hien hanh. Thue thu nhap hien hanh va thue thu nhap hoan lai duct ghi nhan la thu nhap hay chi phi khi xac dinh lai nhuan hoac 16 cua k9 phat sinh, ngoai trip truvng hgp thue thu nhap phat sinh tip mot giao dich hoac sty kien duvc ghi nhan trkfc tiep vao von chi) sae hiru trong cung k9 hay mot k9 khac. Thue thu nhap hoan Iai diygc tinh day do, six dung phuang thcrc c6ng n6, tinh tren cac khoan chenh tech tam thoi gicra gia tri ghi s6 cua cac khoan muc tai san va no' phai tra tren bao cao tai chinh rieng gicra nien do va co, s& tinh thue thu nhap cua cac khoan muc nay. Thue thu nhap hoan lai khong duct ghi nhan khi ng thue thu nhap hoan lei phai tra plat sinh tir ghi nhan ban dau cua mot tai san hay no' phai tra cua mot giao dich ma giao dich nay khong phial la giao dich sap nhap doanh nghiep, khong CO anh hireyng den Igi nhuan ke toan hoac Igi nhuan/i6 tinh thue thu nhap tai thai diem phat sinh giao dich. Thue thu nhap hoan lai duvc tinh theo thue suet du, tinh duvc ap dung trong nien do ma tai san duvc thu hoi hoac khoan no' phai tra duvc thanh Wan tren thue suet da ban hanh hoac xem nhu, CO hieu ltyc tai ngay cua bang can doi ke toan. Tai san thue thu nhap ho5n lai duvc ghi nhan khi CO kha nang se CO 191 nhuan tinh thue trong twang lai de sip dung nhirng chenh lath tam thol duvc khau triy. Cac loaf thue khac duvc ap dung theo cac luat thue hien hanh tai Viet Nam. p 2.18 Chia co tivc CO duvc ghi nhan la mot khoan phai tra trong cac bao cao tai chinh rieng gicra nien do cua k9 ke toan ma co tu,c duvc thong qua tai Dai hoi Tong co d6ng Cac ben lien quan Cac doanh nghiep, cac ca nhan, tryc tiep hay gian tiep qua mot hoac nhieu trung gian, CO quyen kiem scat Tong C6ng ty hoac chiu su, kiem scat cua T6ng COng ty, hoac cung chung sty kiem soat vo'i T6ng Cong ty, bao gom Ca cong ty me, cong ty con va cong ty lien ket la cac ben lien quan. Cac ben lien ket, cac ca nhan trtyc tiep hoac gian tiep nam quyen bieu quyet cua Tong COng ty ma CO anh hu,ong clang ke doi vai Tong COng ty, nhirng Ca nhan quart 19 chu chot bao Om Gam doc COng ty, nhcrng thanh vien mat thiet trong gia dinh cua cac Ca nhan nay hoac cac ben lien ket nay hoac nhang cong ty lien ket vai cac ca nhan nay cong duvc coi la ben lien quan. Trong viec xem xet trung moi quan he cua cac ben lien quan, can ch0 y tai ban chat cua moi quan he chu, kh6ng chi hinh thin phap 19 cua cac quan he do. 5 15

18 TONG CONG TY CO PHAN DICH VU TONG HgP DAU KHI Miu s6 B 09 DN 2 CHUAN WC VA CHE DO Kt TOAN AP DUNG (tio'p theo) 2.20 Cac khoan du' phong Cac khoan phong duvc ghi nhan khi TOng Cong ty co nghia vu no' hien tai, phap19 hoc lien phat sinh cac sty kien da xay ra; sy, giarn sut nhcxng lai ich kinh to co the xay ra dan den viec yeu cau phai thanh toan nghia vu na; va gia tri cua nghia vu ng do duvc 'Jac tinh mot cach Bang tin cay. Du, phong khong duvc ghi nhan cho cac khoan lo hot Ong trong tuvng lai. Dy, phong du' c tinh tren ca so' cac khoan chi phi du' tinh phai thanh town nghia V1,1 ne'. Neu anh hu,o,ng ye gia tri thol gian cua tien le trong yeu thi du, phong du'o's tinh ten co so, gia tri hien tai vai t9 le chiet khau tru,oc thue va phan anh nhong danh gia ten thi tru'o'ng hien tai ve gia tri thoi gian cua tien ye rui ro cu the cua khoan no, do. Gia tri tang len do anh huiong cua yeu to they' gian duvc ghi nhan la chi phi di vay Von c6 phin CO phieu pho thong dang lu'u hanh duvc phan loai la von chi) so' hau Phan chia nhuan thuin (a) Qu9 du' phong tai chinh Qu9 du' phong tai chinh di.rot trich lap W.. Igi nhuan thuan cua Tong Cong ty va du,gc cac c6 Ong phe duyet tai Dai hoi CO dong ThuVrig nien. (b) Qu9 clau tu' phat trien Qu9 d'au tu' phat trien kinh doanh du,gc trich lap to' Igi nhuan thuan cua Tong COng ty va duvc cac co dong phe duyet tai Dai hoi CO dong Thutmg nien. (c) Qu9 khen thu,o,ng phcic loi Qu9 khen thu,omg va phoc Igi duvc trich lap tu' Igi nhuan thuen cua Tong COng ty va duvc cac co Tong phe duyet tai Dai hoi CO dong Thutmg nien. 3 TIEN VA CAC KHOAN TU'O'NG DUTYNG TIEN Tien mat Tien girl ngan hang Cac khoan tuvng &rung tien (*) (*) Cac khoan Leung &rung tien bao g6m tier' gcri co ky han vai thol gian dao han ban del., trong vong 3 thang. 16

19 TONG CONG TY CO PHAN DICH VU TONG HCfP DAU KHI Mau so B 09 DN 4 CAC KHOAN DAU TAI CHINH (a) Diu tu' tai chinh ngan han COng ty TNHH MTV Dich vu Thu,ang mai Dau khf C6ng ty TNHH MTV Dich vu Tong hgp Sai G6n Dau khf Theo Quyet dinh s6 313/Q+D-DVTHDK-HDQT va 314/ QD-DVTHDK-HIDQT ngay 26 thang 12 nam 2011, HOi clang Quan tri cua Tong Cong ty quye't Binh se giai the COng ty TNHH MOt Thanh vien Dich vu Thuang mai Dail khf ("Petrosetco Thu,ceng mai") va C6ng ty TNHH MOt Thanh vien Dich vu Tong hap Sai Gon Dau khf ("Petrosetco Sai Gem") ke tc' ngay 1 thang 1 nam Hien tai, Petrosetco Trading va Petrosetco Sai Gon clang trong qua trinh quyet toan vol ca quan thue cle hoan thien cac thif tuc cho viec giai the doanh nghiep va trong nam 2013 va 6 thang dau nam 2014 khong phat sinh hoat clong san xuat kinh doanh. Theo ci6, gia tri khoan clau tu' vac) Petrosetco Thuiang mai va Petrosetco Sai GOn se c7u,gc trinh bay tai khoan muc "Dau tu' ngan han" ma so 121 thay vi khoan muc "Dau tu' vao cong ty con" ma so 251 ten bang can GI& ke toan. (b) Dy, phong giam gia clau tu' ngin han Cong ty TNHH MTV Dich vu Thiyang mai Dau khf Cong ty TNHH MTV Dich vu TOngh6,6 Sai G6n Dau khf PHAI THU KHACH HANG Ben ba Ben lien quan (Thuyet minh 29(b)(iii))

20 TONG CONG TY CO PHAN DICH VU TONG HOP DAU KHI nilau s6 B 09 DN 6 TRA TRU'O'C CHO NGU'O'I BAN Ben thcr ba Ben lien quan (Thu* minh 29(b)(v)) HANG TON KHO Hang mua dang di tren du'eyng Hang hba ,

21 Wu s6 B 09 DN CO cz a) N c..) N. co a) r) CO N cono34 C4 CO Tr Ps: 0) Co) CO T- 6 co co r- c? cc! w :1). 0) 0) CO :47+ c > 0) 0 N CO e. CO a> C \ i c >,;1- ct CO b 0) C4 CO 3 co 6 N.: r- N LC) L.C) CO N D. N: cri (-..i `Izt 00 Nr CO CD CD V: NI- CO Cr) in ai N CO O N rn N- C a CT C..0 Cc) C C 0 C.) Et. E 'CZ > >12 'CO 4., , rco zr O F 'Co C CO 0) c- TONG CONG TY CO PHAN DICH VU TONG HO'P DAU KHI TAI SAN CO DINH CO Ca N- c-6 0) co ti U) U) Tai ngay 30 thang 6 nam 2014 c0 LC) N LC) CO Lc) co c'i c0 co in a) T Tai ngay 30 thang 6 nam Tai ngay 30 thang 6 nam 2014 O Cc) CT C CT C -o.5 O C C _c "Co to 0 (/) -co C) C

22 TONG CONG TY CO PHAN DICH VU TONG HO'P DAU KHI miu s6 B 09a - DN 8 TAI SAN CO DOAN (ti6p theo) (b) Tai san c6 Binh vo hinh Quyen SCP dung dat Pith m'em tong cong Nguyen gia Tai ngay 1 thang 1 nam 2014 va ngay 30 thang 6 nam Khiu hao lay Ice Tai ngay 1 thang 1 nam 2014 va ngay 30 thang 6 nam Gia tri con Iai Tai ngay 1 thang 1 nam 2014 va ngay 30 thang 6 nam

23 TONG CONG TY CO PHAN DICH VU TONG HO'P DAU KHI MAu so B 09a - DN 9 CAC KHOAN DAU TU DAI HAN (a) Dau tu' vao cong ty con COng ty CO phan Dich vy Phan ph6i T6ng hop Dau khi Ming ty TNHH MTV Thirceng mai va Dich vy DAL' khi Bien ("POTS") C6ng ty CO phan Dich vy TOng hop Dau khi Wing Tau C6ng ty CO phan Thiyang mai Dich vy Dau khi Mien Trung CPSMT") (i) Cong ty CO phan Quan Ijr va Khai thac Tai san Dau khi Cong ty TNHH Petrosetco - SSG Cong ty CO phan HOi ty Thong minh ("Smartcom") (ii) Cong ty CO phan Dich vy Ban 10 Dau khi COng ty CO phan Dich vy Logistics Dau khi Viet Nam ("PSL") (iii) Cong ty CO phan Phan ph& San pham COng nghe cao Dau khi ("PHTD") (iv) (i) (ii) (iii) (iv) Trong 6 thang deu nam 2014, Tong Cong ty da mua them co phi& tir nhcrng nha cfau tu' khac nang ty le Op von len thanh 94,69% von dieu le cua PSMT. Tuy nhien, tai thoi diem hien tai, Giay Chirng nhan Bang ky Doanh nghiep thay cloi lan thin 15 so cua PSMT ngay 2 thang 6 nam 2014 chu'a cap nhat viec thay cloi quy6n so' hau nay. Vao ngay 17 thang 6 nam 2014, TOng COng ty da mua them 5% co phan cua Smartcom tir co &mg khac nang ty le gap von dm Tong COng ty le'n thanh 55% von dieu le dm Smartcom. PSL tru,ac day duvc sa hcfu bal POTS (chiem 60% von dieu 10 cua PSL) va cac co clang khac. Trong 6 thang dau nam 2014, POTS cla chuyen nhu,o'ng toan 130 von Op 6 tji (long tu,ang &rang 60% von dieu le cua PSL cho Tong Cong ty. PHTD du,o,c thanh lap theo giay chirng nhan clang Iccr doanh nghiep In clau so ngay 22 thang 5 nam 2014, trong do TOng Cong ty so, hcru 5,1 ty ciong trang &rang 51% von diet.' 10 cua C6ng ty. 21

24 TONG CONG TY CO PHAN DICH VU TONG HOP DAU KHI Mau so B 09a - DN 9 CAC KHOAN DAU DAI HAN (ti6p theo) (a) Dau tu' vao cong ty con (tiop theo) ThOng tin chi tiet ye cac cong ty con coa TOng COng ty tai ngay 30 thang 6 nam 2014 nhu' sau: Cong ty con No'i thanh lap, clang k9 hoat diing T9 le se), hcru Ty le biku quyet 1Am MO, Hoat Ong chinh Cong ty CO phhn Dich vu Phan phoi TOng hop Dhu khi C6ng ty TNHH MTV Thuang mai va Dich vu Dhu khi Bien TP. HCM 79,87% 79,87% Phan phoi thiet bi (lien try vien thong TP. HCM 100% 100% Thvang mai, dich vu Cong ty CO phhn Dich vu 1 Ōng hop VOng Tau 70% 70% Cung cep dich vu Dhu khi Wing Tau COng ty CO phhn Thuong mai Dich vu Dhu khi Mien Trung Cong ty CO phan Quail ly va Khai thac Tai san Dhu khi Quang Ng5i 94,69% 94,69% Thiyang mai va dich vu Ha NO1 88,2% 88,2% Quan ly, khai thac, van hanh toa nha Cong ty TNHH Petrosetco - SSG TP. HCM 51% 51% Kinh doanh bat clong san Cong ty CO phhn HOi tu ThOng minh TP. HCM 55% 55% Thiet bi, linh kien dien thiet bi ngoai vi, phhn mem C6ng ty CO phhn Dich vu Ban I8 TP. HCM 51% 51% Ban le dien thoai Dhu khi C6ng ty CO phhn dich vu Logistics dhu khi Viet Nam Cong ty CO phhn Phan phoi San phern Cong nghe cao Dhu khi TP. HCM 60% 60% Dich vu van chuyen du,ong bien TP. HCM 51% 51% Thiet bi, linh kien (lien ti', thiet bi ngoai vi (b) Dau tu' vao cong ty lien ket Cong ty TNHH Kinh doanh Van phong DAL, khi (

25 TONG CONG TY CO PHAN DICH VU TONG HOP DAU KHI Rau so B 09 DN 9 CAC KHOAN DAU TU' DAI HAN (tie), theo) (b) Diu tu, vat) cong ty lien k6t Thong tin chi tiet ye ding ty lien ket cua TOng COng ty tai ngay 30 thang 6 nam 2014 nhu' sau: Nal thanh lap, clang Ty le bieu kjf hoat Ty le quyet Cong ty lien k6t Ming so' nam Hoat Ong chinh Cong ty TNHH Kinh doanh Van Ba Ria Dich vu cho thue van ph6ng Dau khi VOng Tau 24% 24% phong 10 CHI PHI TRA TRUO'C DAI HAN Chi tret chi phi tra truvc dai han du'o'c trinh bay nhu' sau: Chi phi thue van phong (*) Thue kho H6 Nai Bien dong chi phi tra truvc dai han nhu' sau: KSI k6t thtic Nam k6t thtic ngay ngay SO du' clau ky/nam Phan b6 trong ky/narn ( ) ( ) Giam khac (*) ( ) SO du' cuoi ky/nam (*) Phan anh khoan tra truvc cho Tap down Dau khi Viet Nam de thue 2.619,37 m2 san tai TOa nha PetroVietnam, so 1-5 Le Duen, phuvng Ben Nghe, quan 1, thanh phi HO Chi Minh. Tien thue van phong tra truvc dupc phan b6 vao chi phi hoat dong kinh doanh theo phu'o'ng phap duvng thang trong \tong 50 nam ke ngay 01 thang 10 nam Vao ngay 9 thang 6 nam 2014, Tong COng ty va Tap loan Dau khi Viet Nam ky Phu luc so 2 dm Hop dong so 10020/2010/41D-DKVN ngay 1 thang 10 nam 2010, trong do sira doi thoi gian thue phan dien tich lau 1 va lau 6 cua TOa nha PetroVietnam tu, 50 nam thanh 48 thang. Tap doan Dau khi Viet Nam da phat hanh hoa dun cho T6ng C6ng ty de dieu chinh giam tien thue van ph6ng nay theo phu Ric hop dong nay voi so tik la Tong. 23

26 TONG CONG TY CO PHAN DICH VU TONG FICIP DAU KHI MAu s6 B 09a - DN 11 VAY VA NO,' NGAN HAN Ngan hang TMCP Dal chi:mg Viet Nam (USD) (Thuyet minh 30(b)(vii)) (i) Ngan hang TMCP Dai chung Viet Nam () (Thuyet minh 30(b)(vii)) (i) Ngan hang TNHH MOt thanh vien ANZ (Viet Nam) (USD) Ngan hang TNHH M6t thanh vien ANZ (Viet Nam) () (ii) Ngan hang TMCP Bong Nam A () (iii) Ngan hang TMCP Viet Nam Thinh Wong (USD) (iv) Ngan hang TMCP Viet Nam Thinh Vuvng () Cac khoan vay ngan hang khac (I) The hien khoan vay tix Ngan hang TMCP Dal chcing Viet Nam dvai hinh thin hap (Jong tfn dung han Khoan tin dung nay c6 the rut bang hoc USD vo'i tong han MOT toi da la 300 ty dong va dao han vao ngay 01 thang 7 nam Khoan vay nay khong co tai san dam bao va chiu lei suet theo quy dinh/thoa thuan tai m6i Ian rut von. (ii) The hien khoan vay tip Ngan hang TNHH M6t thanh vien ANZ Viet Nam thrai hinh thcpc hap dong tin dung han mcrc. Khoan tin dung nay 66 the rut bang USD hoc bang vgi tong han rnk:rc t6i da la 25 bleu dola M9. Khan vay nay duyc dam bao bang toan 60 hang ton kho va cac khoan phai thu v61 gia tri toi thieu twang ding v61 Han mirc tin dung va chiu lei suet 2%/nam. (iii) The hien khoan vay tir Ngan hang TMCP DOng Nam A - Chi nhanh Cho' Ltrn dual hinh thirc hgp TOng tin dung han MOC. Khoan tin dung nay c6 the rut bang hoac USD vtri tong han mire toi da la 200 ty dong. Khoan vay nay duvc dam bao bang tin chap cilia Tong C6ng ty va chiu lei suet theo quy dinh/thoa thuan tai m6i Ian rut von. (iv) The hien khoan vay tcp Ngan hang TMCP Viet Nam Thinh Vuyng - Chi nhanh Tp. HO Chi Minh dugi hinh thcpc hap dong tin dung han Khoan tin dung nay c6 the rut bang hoc USD vo'i tong han rni:rc toi da la 200 ty (long. Khoan vay nay kh6ng CO tai san dam bao va chiu lal suet theo quy dinh/thoa thuan tai moi Ian rut von. 12 PHAI TRA NGLYO'l BAN Ben tho, ba Ben lien quan (Thuyet minh 29(b)(iv))

27 TONG CONG TY CO PHAN DICH VU TONG HOP DAU KH1 Mau s6 B 09a - DN 13 THUS VA CAC KHOAN KHAC PHAI NOP NHA So phai nop St) da nop/da can tn:r Thus gia tri gia tang phial nop ( ) Thu thu nhap doanh nghiep Thue thu nhap ca nhan Thu& phi va le phi phial nop khac ( ) ( ) ( ) ( ) CHI PHI PHAI TRA Chi phi quail 19 (Thuyet minh 29(b)(vi)) Chi phi chuyen gia Cac chi phi phai tra khac CAC KHOAN PHAI TRA KHAC Phai tra cho Kho bac Nha nuityc Tinh Wing Tau (*) Phai tra cho Tap doan Dau khi Viet Nam (Thuyet minh 29(b)(viii)) Cac khan phai tra khac (*) Day la khan tien thue dat phai tra cho Kho bac Nha nutrc tinh \fang Tau cho ho'p dung thue 25

28 TONG CONG TY CO PHAN DICH VU TONG HOP DAU KHI MAL, s6 B 09a - DN 16 VON CO PHAN (a) S6 luvng co phi6u CO phi6u 06 thong 2014 CO phi6u uu clai CO phi6u pho thong 2013 CO phieu u'u dai S6 luvng c6 phiou clang ky SO Iuvng co phi6u dang hanh TOng C6ng ty chi phat hanh mot loai co phen pho thong khong ductc hu,ong CO tcfc co dinh vdi menh gia la VNID/cO phen. CO &mg so' hi:fu co phen pho thong duvc nhen co tire khi duvc tong bo va co quyen bleu quyet theo ty le mot quyen bleu guy& cho moi co Oen sa hci'u tai cac cu6c hop co dong cua Tong COng ty. (b) Tinh hinh bi6n Ong cua von co phan Theo Giey cht:mg,nhan clang icy doanh nghiep thay len 15 so ngay 21 thang 10 nam 2013, von dieu le dm TOng COng ty la 698,4 ty ciong Viet Nam. Ca cau von dieu le cua TOng COng ty nhu' sau: OA Tap loan DAL] kill Viet Nam , ,24 Cac CO clong khac , ,