TAP DOAN DAU K.Hi QUOC GIA VIET NAM

TONG CONG TY co PHAN DJCH VT) KY THU~T DAU KHi

VI)::TNAM

S6: !J)}l /DVKT-BTK

V/v cong b6 Bao cao tai chinh Hop nh~t nam 2018 da ki~m toan,

C()NG HOA XA H()I CHU NGHiA vrer NAM D9c l~p - Tl! do - H~nh phtic

TP. H6 Chi Minh, ngaJ.S thang 3 nam 2019

Kinh giri: - Uy ban Chung khoan Nha mroc - Sa Giao dich Chung khoan Ha N9i

1. Ten Cong ty : Tong cong ty Cf> phan Dich vu Ky thuat D:lu khi Viet Nam

2. Ma chimg khoan: PVS

3. Tf\l s6 chinh

4. Dien thoai

S6 1-5 Le Duan, Quan 1, Thanh ph6 H6 Chi Minh

028.3910 2828 Fax: 028.3910 2929

5. Nguoi thuc hien cong b6 thong tin: Nguy~n Due Thuy

6. N9i dung cua thong tin cong b6:

Bao cao tai chinh Hop nhat nam 2018 da duce kiem toan cua T6ng cong ty Cf> phan Dich vu Ky thuat D:lu khi Viet Nam duoc phat hanh ngay 22/3/2019, bao g6m: Bang can d6i k€ toan, Bao cao k€t qua kinh doanh, Bao cao hru chuyen ti~n t~, Thuyet minh bao cao tai chinh.

Giai trinh chenh lech s6 lieu Bao cao tai chinh hop nh~t nam 2018 so voi nam 2017.

T6ng cong ty Cf> phan Dich vu Ky thuat D:lu khi Vi~t Nam xin gjri kem Bao cao tai chinh neu tren d~n Quy co quan va dang tai tren trang thong tin cua T6ng cong ty theo quy dinh phap luat hien hanh,

7. Dia chi Website dang tai toan b9 Bao cao tai chinh: www.ptsc.com.vn.

Chung toi xin cam k€t cac thong tin cong b6 tren day la dung sir that va hoan toan chiu trach nhiem tnroc phap luat v~ noi dung cac thong tin da cong b6.

Not nh~n: - Nhu tren; - HE>QT, BKS; - Ban TGE>; - Website: www.ptsc.com.vn; - Luu: VT, BTK (NE>T,04)~

TUQ.TONG GIAM DOC ~ cong b6 thong tin

Deloitte.

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= T~NG C(?NGATV co PHAN DJCH vv KY THU~T DAU KHI vrer NAM

(Thanh l~p ti;li mlac C9ng hoa Xa hqi Chu nghia Vi~t Nam)

= =

BAO CAO TAI CHINH HOP NH.AT £>A £>u'Q'C KIEM TOAN .

= . Cho nlim tai chinh ket: thuc ngay 31 thang 12 nam 2018 '

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TONG CONG TY Cc5 PH1N DlCH V1J ri THU~T D1U KHf VItf NAM Lau 5, Toa nha PetroVletnam Tower, S6' 1-5 LA Duan, Qu~n 1 Thanh £!16'Jill Chf Minh, CHXHCN Vl~t Nam

Ml,IC Ll,IC

NOJ DUNG

BAo cAo CUA BAN T6NG GIAM ooc

BAO cAo KlgM TOAN eoc i).P

BANG CAN 061 Kg TOAN HQ'P NHAT

BAO cAo KET QUA HO~T o¢NG KINH DOANH HQ'P NHAT

BAO cAo LU\J CHUYgN TIEN ~ HQ'P NHAT

THUYET MINH BAO cAo TAI CHfNH HQ'P NH.AT

TRANG

1 - 2

3-4

5-6

7

8

9 - 51

Tc'SNG CONG TY Cc'S PHJ.N DtCM VV KY THU~T DJ.U KHi VIeT NAM L'Au 5, Toa nha PetroVletnam Tower, So 1·5 Le Du~n, Qu~n 1 Thanh pho Ho Chi Minh, CHXHCN Vl~t Nam

BAO CAO CUA BAN T6NG GI.AM t>6C

Ban Tong Glam l1oc Tong cong ty Co phan D!ch Vl,J Ky thu~t Dau khl Vl~t Nam (g9I tAt la "Cong ty m~") va cac Cong ty con (C0ng ty m~ va cac Cong ty con l1~ g9i chung la "Tong cong ty") (1~ trlnh Bao cao nay cung v61 Bao cao tal chfnh hQp nhat cua Tong Cong ty cho nam tal chinh ket thuc ngay 31 th.Ing 12 nam 2018.

HQI eaNG QUAN Tiq VA BAN TONG GIAM DOC

Cac thanh vlen cua H9i oong Quan tr! va Ban Tong Giam l1oc l1:! 111eu hanh Tong c0ng ty trong nam va l1en ngay l~p Bao cac nay gom:

H&J @ng Quin tel

Ong Phan Thanh Tung Ong Thal Quoc Hl~p Ong Phi)m Van Dung Ong D6 Quoc Hoan Ong LU\J Due Hoang Ong Nguy~n Xuan Ng9c Ong Le Mi)nh Cut1ng Ong Nguy~n Van M~u Ong Doan Minh MAn

Ban Ti{ng GJam OIJc;

Ong ~ Mi)nh Cu'tlng Ong Phan Thanh Tung Ong Tran Ho Bile Ong Tran VI~ Dung Ong Nguy~n Tran Toan Ong Nguy~n HO\J Hal Ong Ti! Due TIEn Ong Nguy~n Xuan Cu'tlng Ong Nguy~n Van M~u

Chu tjch (bau ngay 28 thang 5 nam 2018) Chu tjch (ml~ nhlem ngay 25 thang 5 nam 2018) Thanh vlen (mi~n nhl~m ngay 01 thang 02 nam 2019) Thanh vlen Thanh Vien (bau ngay 25 thang 5 nam 2018) Thanh vlen (bau ngay 25 thang 5 nam 2018) Thanh vlen (bau ngay 25 thang 5 nam 2018) Thanh vien {ml~n nhi~m ngay 25 thang 5 nam 2018) Thanh Vien (mi~n nhi~m ngay 25 thang 5 nam 2018)

Tong Glam l1oc (bl! nhi~m ngay 28 thang 5 nam 2018) Tdng Giam l1oc {ml~n nhiem ngay 28 thang 5 nam 2018) Ph6 Tong Giam l1oc (bl! nhlem ngay 10 thang 8 nam 2018) Pho Tong Giam l1oc (bo nhiem ngay 10 thang 8 nllm 2018) Pho Tong Giam l15c Ph6 Tdng Giam l1oc Ph6 Tong Glam l15c Ph6 Tong Giam l15c Pho Tdng Giam l1oc (ml~n nhi~m ngay 07 thang 8 nam 2018)

TRACH NHxeM cuA BAN TONG GIAM eoc

Ban Tong Glam l1oc Tong c0ng ty co trach nhi~m l~p Bao cao tai chfnh hqp nMt phan anh m9t each trung thl,l'C va hqp ly tinh hinh tal chlnh hqp nha't cua Tong eOng ty till ngay 31 thang 12 nam 2018 ding nhu' kEt qua hoat l19ng klnh doanh hc;lp nha't va tinh hinh luu chuyen tten t~ hQP nha't cua Tong c0ng ty cho nam tal chfnh ka thuc cung ngay, phu hc;lp v61 Chu~n ml,l'C kE toan, Che l19 kE tean doanh nghi~p Viet Nam va cac quy (1Jnh phap ly c6 lien quan l1en vl~c i~p va trlnh bay Bao cao tal chinh hQp nhat. Trong vi~ l~p Bao cae t.ai chlnh hqp nha't nay, Ban Tong Giam l1oc l1u'QC yeu du phai:

• LI/a ch9n cac chinh sacn ke toan thfch hqp va ap d1,mg cac chinh sach l16 m9t each nMt quan: • DU'a ra cac xl!t l1oan va u'<le tinh mQt cach hc;lp ly va th~n tn;mg; • Neu r6 cac nguyen !:Ac ke toan thlch hqp c6 dl.tqc tuan thu hay khong, c6 nhung ap d1,1ng sal l~ch trqng

y~ can l1u'Qc eong bo va giai thfch trong Bao cao tal chlnh hqp nMt hay kh0ng; • Lap Bao cao tal chfnh hqp nha't tr-en ccS stJ neat l19ng lien tuc tru' trut1ng hqp kh0ng the cho rang Tong

c6ng ty se tiep tuc heat l19ng klnh doanh; va • ThiEt ke va thi,tc hl~n h~ thong klem scat n9i b9 m9t each hll\J hi~u cho rnuc l11ch l~p va trinh bay Bao

cao tai chfnh hqp nhat hQp ly nhllm han che rul ro va glan l~n.

IAC D ·~ -~ I ::::;

1 -'!t1l(L -

TONG ceiNG TY co PHlN D:JCH vv KY THU~T olu KHi Vlei- NAM L!u 5, T6a nha PetroVtetnam Tower, S5 1-5 Le Dulin, Qu~n 1 Thanh ~h5 Hll Chf Minh, CHXHCN Viet Nam

BAO CAO CUA BAN Tc5NG GJAM f>O'C (Tli'p theo)

Ban T5ng Giam c15c T5ng cong ty chiu trach nhiem c1am bao rang so sach ke toan c1U'Qc ghi chep mc}t each phi.I hQ'p c1e phan anh mc}t each hQ'p ly tlnh hlnh tai chfnh hQ'p nh!t cua T5ng cOng ty i1 b§t Icy th~ c1lem nae va c1am bao rang Bao cao tai chinh hQ'p nhat tuiin thu Chuan ml,J'C ke toan, Che c1Q ke toan doanh nghiep Viet Nam va cac quy (1!nh phap ly c6 lien quan c1en viec l~p va trlnh bay Bao cao tat chlnh hQ'p nhat. Ban T5ng Glam c15c ding chlu trach nhiem c1am bao an toan cho tai san cua T5ng cOng ty va thl/C hii:n cac bl~n phap thfch hQ'p c1e nglin ch~n va phat hi~n cac hanh vi gtan l~n va sat pharn khac.

Ban Tong Giam c15c xac nh~n r/lng Tong cOng ty c1a tuiin thu cac yeu cau neu tren trong viec l~p Bao cao tai chlnh hQ'p nhat.

Thay m~t va c1iJI dlen cho Ban Tong Glam c15c,

L" M,nh Cu'cJng " la d6'c TS~g G ~ng 3 nam 2019 XHCN Vl~t Nam --,,,/'? Ngay 22ho H'd Ch{ Minh, CH __!!::!===- Thanh p

-

Deloitte. So:H5" /VN1A-HN-BC

C6ng ty TNHH Deloitte Viti: Nam T8ng 18, Toa nha Tlmes Square, 57-69F oling Khal, P. Ben Nghe, Qu~n 1, Tp. Hli Chi Minh, Vl~ Nam Oien tho,1 :+8428 3910 0751 Fax : +8428 3910 0750 www .deloitte.com/vn

BAO cAo KIEM TOAN EQC ~P

K(nb quJ: cac Co d6ng H_9I dong Quan trj va Ban T6ng Glam doc Tong ciing ty C6 phin D(ch vi.i K9 thutt D1u khr Vl~t Nam

Chung toi da kiem toan Bao cao tai chfnh hqp nhat kem theo cua Tong cong ty Co phan Dlch vv Ky thu~t Dau khi Viet Nam (g9I tat la •cong ty m~•) va cac Cong ty con (C6ng ty m~ va cac Cong ty con du'qc g9I chung la -rong cong ty•) du'qc lap ngay 22 thang 3 nlim 2019, tu' trang 5 den trang 51, bao gom Bang can doi ke toen hqp nha't till ngay 31 thang 12 nam 2018, Bao cao kel: qua hoat d0ng kinh doanh hgp nhat, Bao cao lu'u chuyen tlen te hgp nhat cho nam tai chinh kel: thuc cung ngay va Ban thuyet minh Bao cao tai chfnh hqp nhat.

Trach nhiijm cua Ban TiJng Glam tloc

Ban Tong Giam doc Tl>ng cong ty chju tracn nhlem ve vi/;c 1ap va trinh bay trung tnuc va hqp ly Bao cao tal chinh hqp nhat cua Tong cong ty theo Chuan mire ke toen, Che di) ke toan doanh nghiep Vl/:t Nam va cac quy (f!nh phap ly co lien quan den vl/:c l~p va trlnh bay bao cao tai chfnh hqp nhat va chlu trach nhtem ve klem scat n(ii bi) ma Ban Tong Glam dlk xac <1jnh la can thlel: de dam bao cho vlec l~p va trlnh bay Bao cao tai chinh h<;lp nhat khong co sai sot tr9ng yeu do glan l~n ho~c nham l~n.

Trach nhlfm ciia Kli!m toan vlen

Trach nhiem cua Chung tol la du'a ra y klen Ve Bao cao tal chfnh hqp nhat dl,l'a tren kel: qua cua CUQC Idem toan, Chung tfll da tlen hanh klem tcan theo cac Chuan mire klem toan Vii;t Nam. cac chuan ml,(c nay yeu cllu chung tol tuan thu chuan ml,(c Va cac quy (f!nh Ve di10 due nghe nghiep, l~p ke hcach va thl,(c hien CUQC klem toan de dilt du'qc SI/ dam bao hqp ly Ve Vl/;c lieu Bao cao tat chfnh hqp nha't cua Tong cong ty c6 con sal sot tr9ng yeu hay kh6ng.

Cong vlec klem toan bao gilm thl,(c hli;n cac thu tuc nham thu th~p cac bang ch((ng klem toan ve cac s5 lii;u va thuyet mlnh tren Bao cao tai chlnh h<;lp nhat. cac thu tuc klem toan du'qc ll,l'a ch9n dl,l'a tren xet doan cua klem toan vlen1 bao gom danh gla rui ro CO sat sot tr9ng yeu trong Bao cao tat chfnh hqp nhift do gtan 1an hoijc nham Ian. Khi thl,l'c hten danh gia cac rul ro nay, ktem toan vlen da xem xet klem soat ni)I bi) cua Tong cong ty lien quan den vli)c l~p va trlnh bay Bao cao tat chfnh hqp nMt trung thl,(c, hqp ly nham thlel: kl cac thu tuc Idem toan phu hqp vl11 tlnh hinh thl,(c te, tuy nhlen kh6ng nham rnuc dlch du'a ra y klen ve hl/;u qua cua klem soat ni)i bi) cua Tong cong ty. Cong vi/;c klem toan ding bao gom danh gia tfnh thlch h<;lp cua cac chlnh sach ke toan du'qc ap di,mg va tfnh hqp ly cua cac u'c'.lc tfnh ke toan cua Ban Tong Glam doc ding nhu' danh gla vli)c trlnh bay tong the Bao cao tal chfnh hqp nMt.

Chung tol tin tu'dng rang cac bang ch((ng kiem toan ma chung tol da thu th~p du'Q'c la tfcly du va thlch hqp lam Cd sd Cho '( klen kiem toan cua chung toi.

Y kien ciia Klem toan vlen

Theo y klen cua chung tol, Bao cao tai chfnh hqp nhat dil phan anh trung thl,(c va hqp ly, tren cac khfa canh tr9ng yeu, tinh hinh till chfnh h<;lp nhat ora Tong cong ty till ngay 31 thang 12 nlim 2018, ding nhu' kel: qua hoat di)ng klnh doanh hqp nMt va tlnh hlnh lu'u chuyen tlen ti; hqp nhat cho nlim tal chfnh kel: thuc cung ngay, phu hqp val Chuan ml,(c ke toan, Che di) ke toan doanh nghl/;p Vl/:1: Nam va cac quy t'fjnh phap ly co lien quan den vlec l~p va trlnh bay Bao cao tal chfnh hqp nhift.

Ten Deloitte 411,;lc dung lfe chi m9t h~c nhll!u thanh vlen cua Deloitte Touche Tohmatsu Limited, m¢t cong ty TNHH c6 tn,1 sd "I Anh, vA m~ng llld'I ale hang thanh vlln - ml>! thanh vlen Ill mOt to chuc 40c l~p ve m~t phap ly. Deloitte Touche Tohmatsu Limited (hay "Deloitte Toan cau") khong cung c!p d!ch V\J cho cac khach hang. Vul long xem t~I website www.deloltte.com/about "I! blo!t tMm thOng tin chi tll!t ve cd diu phap ly cua Deloitte Touche Tohmatsu Limited va cac hang thanh vlen.

3

Deloitte. BAO cAo KIE'M TOAN f>QC l)_p (Ttep theo)

Van de can nhan miJnh

81110 Th61 Th!nh Klem toiin vlin Gl~y chung nh~n dl!ng ky hanh nghe kiem toan so 1867-2018-001-1

4

• • Tc1NG CONG TY c(S PHAN DJCH vv KY THU~T DAU KHf vxtr NAM Mlu s6 B 01-DN/HN Lau 5, Toa nha PetroVletnam Tower, So 1·5 Le D~n Ban hanh theo Thong tu' so 202/2014/TT·BTC

• Qu~n 1, Thanh pho Ho Chi Minh, CHXHCN Viet Nam ngay 22 thi!ng 12 nllm 2014 cua B~ Tai chfnh

• B.ANG CAN E>OI KE TOAN HQ'P NHAT

• Ti1/ ngay 31 thang 12 nam 2018 Odn vj: VNO

Ml Thuyet 31/12/2017 • TAI SAN s6 mlnh 31/12/2018 {trinh bb fall

• A. TAI SAN NGAN H~N 100 14.128.722.304.726 13,752.724.808.636

• I . Tfln vi cac khoan tu'cmg Ou'dng tiin 110 5 6.310.817,196.759 5.761.373.378.462 1. nen 111 3.830.100.621.016 2.036.380.214.900

• 2. Ci!c kncan tu'dng i:fu'dng tlen 112 2.480.716.575.743 3. 724. 993.163.562 II. D1u tu' tal chlnh ngAn hfn 120 1.726.317 .234.379 1.524.756.875.000

• 1. Ollu tu' nclm glu' (fen ngay (!i!o han 123 6 1. 726.317 .234.379 1.524. 756.875.000 III. Cac khoan phal thu ng6n hl]ln 130 5.006,452.431.908 5.589.148.605.946

1. Phal thu ngcln han cua kMch hang 131 7 3.012.163.207.374 3.409. 928. 715.238 • 2. Tra tnt& cho ngu'C11 ban ngcln han 132 533.039.405.263 600.266.413.743 3. Phaf thu theo tfen (!~ ke hoacn 134 8 258.412.474.685 362.260.953.603 • h,;tp (fling xay dl,fng 4. Phaf thu ngcln han khac 136 9 1.407.605.186.912 1.410.230.979.224 • 5. DI/ phong phaf thu ngcln han kh6 i:foi 137 7,9 {204. 767 .842.326) {193.538.455.862)

IV. Hing ton kho 140 10 493.935.853.853 465.759.143.008 • 1. Hang ton kho 141 498.130.207 .014 470.214.768.947 2. DI/ phong gfam gfi! hang ton kho 149 (4.194.353.161) (4.455.625.939) • v . Til san ngAn hfn khac 150 591.199.587.827 411.686.806.220 1. Chi phi tra tru'c'.lc ngcln nan 151 11 48. 922.358.543 31.330.520.453 • 2. Thue gla tr! gfa tllng i:fu'QC kMu tru' 152 271.875.818.178 339.453. 785. 708 3. Thue va cac khoan khac phai thu 153 19 41.124.594.445 40.902.500.059

• Nha nu'c'.lc 4. Tai san ngcln han khac 155 12 229.276.816.661

• 8 . TAI SAN DAI H~N 200 8.960.746.293.518 11.097.059.223.591

• I. cac khoan phal thu dil hfn 210 31.753.609.257 35.130.038.475 1. Tra tru'c'.lc cho ngu'til ban dal hen 212 6. 761.250.000 9.465. 750.000 • 2. Phal thu dal han khac 216 24. 992.359.257 25.664.288.475

II. Til san co Olnh 220 2.633.626.166.672 3.687.544.600.125 • 1. Tai san co (!jnh hu\.l hlnh 221 12 2.605.792.972.735 3.664.013.635.288 - Nguy~n gia 222 10.564.933. 603.474 12. 078.199. 724.451 • • Gia tr/ hao mon /Dy ke 223 (7.959.140.630.739) (8.414.186.089.163) 2. Tai san c5 (!!nh vo hlnh 227 13 27.833.193.937 23.530.964.837 • - Nguy~n gla 228 115.762.232.458 98.931.250.958

-~ - Gia tr/ hao mon /Dy ke 229 (87.929.038.521) (75.400.286.121) • III. Bit OOng san dlu tu' 230 14 188.071.320.195 192.806.592.051 CHI • Nguy~ gli! 231 229.280.786.454 229.280. 786.454 co • • Gia tr! hao rnon luy ke 232 {41.209.466.259) (36.474.194.403) ~CHN

IV. Tai san d~ dang dil hfn 240 188.223.132.101 232.835.995.027 lEI

• 1. Chi phi san xu~t, klnh doanh dll dang 241 70.791.590.909 69.025.227.149 illE dal han ·-~

2. Chi phi xay dl,fng Cd ban di/ dang 242 15 117.431.541.192 163.810. 767 .878 '-1 ~ • v. Dlu tu' tal chfnh dil hfn 250 4.905.469.815.692 5.709.609.551.156 1. Ollu tu' vao cong ty lien ket, lfen 252 16 4.880.579.699.433 5.684.258.392.157 • doanh 2. Ollu tu' g6p van vao (!dn V! khac 253 17 51.030.000.000 51.030.000.000 • 3. DI/ phong (!llu tu' tal chinh dai hen 254 17 (26.139.883. 741) (25.678.841.001)

VI. Tai san dal hfn khac 260 1.013.602.249.601 1.239.132.446.757 • 1. Chi phi tra tru'c'.lc dal hen 261 11 552.355.528.679 690. 732.459.461 2. Tai san thue thu nh~p hoan li!I 262 26 426.358.081.591 513.884. 713.229

• 3. Thll!l: b!, v~t tu', ph1,1 tung thay tM 263 34.888.639.331 34.515.274.067 daf him

Tc1NG C<)NG TAI SAN (270=100+200} 270 23.089.468.598.244 24.849.784,032.227 • • cac thuyet mlnh kem theo la m9t b9 ph~n hqp thanh cua Bao cao ta/ chfnh h(/p nhat nay

5 -t1/lL • .:..---

TCSNG CONG TY cCS PHlN DJCH V1J KY THU~T DlU KHf VItr NAM MAU sCS B 02-DN/HN Lllu 5, Toa nha PetroVletnam Tower, So 1-5 Le Du~n Ban hanh theo Th0ng tu'so 202/2014/TT·BTC Quan 1, Thanh pho Ho Chi Minh, CHXHCN VI~ Nam ngay 22 thang 12 nam 2014 cua BQ Tai chinh

aAo cAo KET QUA HO~T oONG KINH DOANH HQ'P NHAT Cho nilm ta/ chfnh kit trusc ngay 31 thang 12 nilm 2018

Odn vj: VNO

M:i Thuyel: Nim 2017 cHin@u so mlnh Nim 2018 {trinh bay lj,11)

1. Doanh thu ban hang va cung cap djch V',I 01 32 14.638.123.531.381 16.920.712.019.585 2. Doanh thu thulln ve ban hang va 10 14.638.123.531.381 16.920.712.019.585

cung cip djch V\I (10=01) 3. Gia von hang ban va dich V',I cung cap 11 33 13.519.381.857.358 15.840.838.618.262 4. Lql nhutn gqp vi ban hang va cung 20 1.118.741.674.023 1.079.873.401.323

cip djch V\I (20 =10-11) 5. Doanh thu hoet d9ng tal chfnh 21 35 505.847.889.475 294.746.458.330 6. Chi phi ttll chinh 22 36 66.170.543.127 84.486.538.689

- Trong 1!6: Chi phf /iii vay 23 26.802.119.146 37.945.717.026 7. Phlln 1111 trong cOng ty lien doanh, lien ket 24 37 722.591.930.775 461.167.360.933 8. Chi phi ban hang 25 38 101.505.997.558 85.232.672.133 9. Chi phf quan ly doanh nghl~p 26 38 644.550.741.070 708.003.909.066 10, Lql nhutn thu1n tu' hoft dqng klnh 30 1.534.954.212.518 958.064.100.698

doanh (30=20+(21-22)+24-(25+26))

11. Thu nh~p khac 31 39 88.610.319.675 5.274.475.862.581 12. Chi phi khac 32 39 647.230.542.856 4. 932.827 .441. 730 13, (lA)/Lql nhutn khac (40=31-32) 40 39 {558.620.223.181) 341.648.420.851 14. I.qi nhutn tntltc thui' (50=30+40) 50 976.333.989.337 1.299,712.521.549 15. Chi phi thue' thu nh~p doanh nghl~p hl~n 51 40 208.978.470.197 618.385.045.806 hanh 16. Chi phi/(Thu nhap) thue' thu nh~p doanh 52 26 194.238.889.815 (352.508.091.080)

nghl~p hoiln li!I 17, Lql nhutn sau thui' (60=50-51-52) 60 573.116.629.325 1.033.835.566.823 18. LQ'I nhuan sau thue' cua C0ng ty me 61 1.047 .286.209. 708 1.006.897.375.323 19. (~)/LQ'I nhu~n sau thue' cua c6 40ng 62 30 (474.169.580.383) 26. 938.191.500

khOng kl€m scat 20. Lal co ban b'in cl5 phli'u 70 41 2.028 1.917

Du'dng Thi Ngqc Quy Ngu'IYI ftp bliu

Cac thuyet minh kem theo la m9t b9 ph~n hqp thanh cua Bao cao t:ai chlnh hqp nhat nay 7

TONG CONG TY C(S PHAN D:JCH VII KY THU~T DAU KHf VleT NAM MlU 56 B 03-DN/HN ~u 5, Toa nha PetroVletnam Tower, 55 1-5 Le Dugn Ban hanh theo TMng tu' s5 202/2014m-BTC Qu~n 1, Thanh ph5 Ho Chi Minh, CHXHCN Viet Nam ngay 22 thang 12 nam 2014 cua BQ Tai chlnh

CHiTitU

BAO cAo uru CHUYEN TIEN T~ HQ'P NHA'.T Cho nam ta/ chfnh ket thuc ngay 31 thang 12 nam 2018

Odn vj: VNO Mi Nim 2017 so Nim 2018 (trlnh bay lal)

I.LU\J CHUYf!N TI!N TU' HO~T £>~NG KINH DOANH 1. Ltll nhufn tntdc thue 01 2. D/eu chinh cho cac khoan: Khau hao tai san ell' a]nh 02 Cac khoan di/ phong 03 Lai chenh l~h ty gla h8'i 11oai do 11anh gla li!I cac khoan 04 rnuc tien te c6 g5c ng0i!I te Lai tu' neat 11/)ng <fau tu' 05 ~~~~ M cac khoan meu chinh khac (*) 07 3. Ltll nhufn tit ho,t dl}ng kinh doanh trodc thay 08 diJI vtfn lu'U dl}ng Thay 11ol cac khoan phai thu 09 Thay 11oi hang ton kho 10 Thay 1161 cac knoan phai tra 11 Thay 11oi chi phi tra tn.t{jc 12 ~~~~tra 14 Thue' thu nh~p doanh nghlep 11a nl)p 15 Tien chi khac cho heat 11¢ng ktnh doanh 17 Lu'U chuyen tll!n thu"lin tit ho,t dl}ng klnh doanh 20

II. Lu'U CHUYl!N TI!N TU' HO~T £>()NG alu Tl/ 1. Tien chi mua sam va xay dl,l'rlg tal san ell' a]nh 21 2. Tien thu do thanh ly, nhU'Qng ban tai san ell' a]nh 22 3. Tien chi cho vay, mua cong c1,1 m;I cua 11dn vi khac 23 4. Tien tnu hol cho vay, ban li!I cac cong C\J n,;1 cua 11dn 24

vj khac 6. Tien thu lal tlen girt, CO tut: va l,;11 nhuan aU'Qc Chia 27 Lu'U chuyen tll!n thuln tit ha,t dl}ng nu tu 30

976.333.989.337 1.299.712.521.549

567.235.843.332 90.265.345.899 (1.638. 788. 962)

682.289.830.818 177.881.391.968 (20. 781.135.431)

(996.798.757.336) (704.390.992.159) 26.802.119.146 37.945.717.026

620.052.642.845 1.258.098.200 1.282.252.394..261 1.473.915.431.971

(951.710.857.642) 290.532.735.010 (30.055.167.091) 1.497.616.850.514 227.953.310.171 (1.393.495.281.819) 43.383.539.725 (224.855.906)

(35.700.523.451) ( 44.496.421.164) (186.770.962.532) (629.683.690.567) (157.766.413.138) (209.298.039.601) 191.585.320.303 984..866.728.438

(354.533.533.639) ( 435.786.527 .826) 2.234.501.151 8.964.496.959

(690.837 .859.379) (1.782.127.886.555) 1.348.310.201.552 1.191.388.457. 746

770.079.420.871 559.595.730.842 1.075.252.730.556 (457.965.728.834)

IIL Lu'U CHUY!N TIEN TU' HO~T £>()NG TAI CHiNH 1. Tien thu tu' di vay 33 2. Tien tra n,;1 g5c vay 34 3. c/5 tut: <13 tra cho co 11ong 36 Lu'U chuyiln tien thu'Jn tit ha,t dl}ng tai chfnh 40 Lu'U chuy1fo tlen thuiln trong nim (50=20+30+40) SO Tlin vi\ de khoan tu'ctng d"cmg tfin cflu nlm 60 Anh hu'ong cua thay 1151 ty gla quy 1151 ngOi!I te 61 .... -·---· . Tien va tu'ctng du'ctng tlen cucTI nim (70=50+60+61)

33.818.367.606 (289.858. 670. 781)

70

Du'Cmg Thi Ng9c Quy Ngu'~I 14P bliiu

Nguyen Vin Bao Kl toan tntong

7"p~CU'~ng Tdng Glam doc ~gay 22 thang 3 nam 2019

Thanh pho Ho Chi Minh, CHXHCN Vl~t Nam

Cac thuyet minh kem theo la mi)t bi) phqn h</P thanh cua Bao cao till chfnh h(/p nh5t nay 8

TONG CONG TY CO PHlN DJCH VIJ KY THU~T DlU KHI Vlei- NAM MlU SO B 09-DN/HN Lllu 5, Toa nha PetroVletnam Tower, So 1-5 U! Duan Ban hanh theo Thong tu' so 202/2014/TT-BTC Qu~n 1, Thanh pho Ho Chf Minh, CHXHCN VI~ Nam ngay 22 thang 12 nllm 2014 cua B§ Tai chinh THUYfT MINH BAO CAO TAI CHINH HQ'P NHAT Cac thuyet minh nay la m9t bi) phqn h,;tp thanh va c!n dl/,;tc r!QC cfflng thcJI vai Bao cao t:ai chfnh hqp nh.ft kem theo

1. THONG TIN KHA.I QUAT

Hinh thu'c so huu von Tong cong ty Co phlln D!ch V\J Ky thu~t Dl!u khf VI~ Nam (gQi tl!t la ~Cong ty me", Cong ty me va cac C<lng ty con c1(Mc g9i chung la "Tong cong ty") c1(Mc thanh l~p theo Giay chung nMn c1llng ky doanh nghi~p so 0103015198 cap ngay 29 thang 12 nl!m 2006 do So Kt! hOilCh Ol!u tu' thanh pho Ha Ni)i cap va cac Giay chu'ng nMn c1llng ky doanh nghi~p c1ieu chinh do So Ke hoacn va Ol!u tu' Thanh pho Ho Chf Minh cap. Co phieu cua C6ng ty me d(Mc niem yet chinh thu'c tili So Giao djch chu'ng khoan Ha Ni)i vao ngay 20 thang 9 nam 2007 vol ma chu'ng khoan la PVS. T~p c1oan Dl!u khf Vi~t Nam (gQI tAt la ~T~p c1oan") la co d<lng chinh va la C<lng ty me cua Tong cong ty.

Tl>ng so nhlln vlen cua Tong c<lng ty till ngay 31 thang 12 nlim 2018 la 7 .538 ngu'ol (till ngay 31 thang 12 nam 2017: 8.079 ngu'ol).

HQft lfc)ng chlnh

Klnh doanh d!ch vv ky thu~t dl!u khi; Quan ly, kinh doanh, Khai thac cac tau d!ch vv ky thu~t dllu khf; D!ch V\J clin cu' Cang; Ojch V\J cung u'ng tau bien, dlch V\J kiem c1em va giao nh~n v~n chuyen hang h6a; Quan ly klnh doanh, so hu'u, van hanh khai tnac cac tau chua dau tho (FSO), tau chua va Xu' ly dllu tho (FPSO); Quan ly, to chut thl,l'c hi~n cac di/ an trong linh V\J'C dau khi, cong nghl~p; Gia cong, IAp rap, che tao cac dl'u kl~n, thli!I: bj dllu khf; Ch! ~o va IAp c1~t cac loill be chua xang dllu, khf hoa long va cac loill c1U'l1ng ong dAn aau, dAn khf; sua chua tau bien va cac c<lng trlnh dau khi bien; D!ch V\J khao sat c:lja V~t ly, c:lja chat cong trinh, djch V\J l~n, khao sat cong trlnh ngam (bl!ng thii!I: b] ROV) phuc V\J cong tac tim klem, thl!m d6, khai thac dau khf va cac Cong trinh cong nghi~p, d3n dunq; Bao du'6ng, SU'a chu'a, dong mol, hoan cal cac phu'ong ti~n noi; Xuat nh~p khau thl@t b! va v~t tu' dllu khf; San xuat, cung c!p v~t tu' thii!t b! dl!u khf; Cung cap lao c1i)ng chuyen nganh dl!u khf; Djch V\J van hanh va bao du1'ng cac cong trinh Khal thac dllu khf; Klnh doanh khach sen, nha o, van phong lam Vi~c Va djch V\J Sinh hoat dllu khf; Klnh doanh cac san pham dl!u khf; D!ch V\J c1ill ly tau bien va mol gl~ hang hal; Djch V\J thue tau, moi giol tau bien, lai dAt tau bien va CIJIJ hi); San xuat mua ban cac san pham dau khf, phan c1ilm Va h6a chat ph\JC V\J nong nghlep (triJ' h6a chat Nha n~c cam).

Chu ky san xui't, klnh doanh th&lg thu'~g

Chu ky san xuat, klnh doanh thong thu'ong cua Tong cong ty c1(Mc thl/C hl~n trong thol glan khong qua 12 thang.

Ci'u true doanh nghU)p

Thong tin chi t!et ve cac chi nhanh, C<lng ty con, Cling ty lien k@t va lien doanh cua Cong ty me till ngay 31 thang 12 nlim 2018 nhu' sau:

c:ac chi nhanh: Chi nhanh Tong c<lng ty Co phan Djch V\J Ky thu~t Dllu khf VI~ Nam - C<lng ty Tau D!ch V\J Dau khf; Chi nhanh Tong cong ty Co phan D!ch V\J Ky thu~t Dau khi Vl~t Nam - Cong ty cing Djch V\J Dau khf; Chi nhanh Tong cong ty Co phlln Djch v1,1 Ky thu~t Dllu khf Vl~t Nam - Cong ty Djch V\J Dl!u khi Oa N3ng; Chi nhanh Tong cong ty Co phlln Djch V\J Ky thu~t D'l!u khf Vl~t Nam till Ha Ni)i; Chi nhanh Tong c<lng ty Co phan D!ch V\J Ky thu~t Dau khf VI~ Nam - Ban X3y di,rng PTSC; Chi nhanh Tong c<lng ty Co phan D!ch V\J Ky thu~t Dllu khf Vl~t Nam - Ban D\1 an Nhi~ Oien Long Phu; Chi nhanh Tong cong ty Co phan D!ch V\J Ky thu~t Dllu khf Vl~t Nam - Cang D!ch Vl,I Dau khf Tong hqp Quang Blnh.

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TONG CONG TY co PHlN DICH vu ICY THUAT olu KHi VItT NAM THUYET MINH BAO CAO TAi CHINH HQ'P NHAT (Tiep theo) MAU SO B 09-DN/HN

2.

3.

CO' SO' ~p BAO CAO TAI CHINH HQ'P NHAT VA NAM TAI CHiNH

Cd sil l@p Bao cao tal chrnh h~ nhit

Bao cao tal chinh hc;lp nhat kem theo c1U'c;lc trinh bay bltng Dong Viet Nam (~VNO"), theo nguyen tac gia goc va phu hep vol Chu an ml,l'C ke toan, Che c1Q ke toan doanh nghiep Viet Nam va cac quy <1jnh phap ly c6 lien quan c!en vlec l~p va trinh bay Bao cao tai chinh hc;lp nhat.

Bao cao tai chinh hop nhat cua Tong ding ty va baa cao tai chinh cua cac ding ty con cho nam tai chinh ket thuc ngay 31 thang 12 narn 2018 c1U'c;IC l~p tren Cd SO ke toan heat c!Qng lien tuc ngo,:il tnr bao cao tai chfnh cua cong ty con - PTSC CGGV li'ip bao cao tai chfnh theo cc so ke toan khong c1ap u'ng gia djnh hoat c19ng lien tuc nhu' c1a neu tai Thuyet minh 1 ben tren.

Bao cao tai chinh hc;lp nhat kern theo khong nhltm phan anh tinh hinh tai chinh hc;lp nhat:. ket qua hoat c!i)ng kinh doanh hc;lp nhat: va tinh hinh IU'U chuyen tlen te hc;lp nhat theo cac nguyen tk va thong le ke toan c1U'c;lc chap nhan chung t,:il cac nU'oc khac ngoai Viet Nam.

Nim tai chinh

Nam tai chfnh cua Tong cong ty bat c1au tu ngay 01 thang 01 va ket thuc vao ngay 31 thang 12.

TIUNH BAY ~I BAO CAO TAI CHINH HQ'P NH.AT CUA NAM TRu'O'C

Bao cao tai chinh hc;lp nhat cua Tong cong ty cho nam tai chinh ket tnuc tal ngay 31 thang 12 nam 2017 c1U'c;lc trinh bay l,:ii c!e tlurc hien cac c!ieu chinh theo yeu cau cua Klem toan Nha nll(lc t<;!i Thong bao ket qua kiem toan ngay 02 thang 01 nam 2019. Nhii'ng thay c1ol trong mot so khoan rnuc cua Bao cao tai chinh hc;lp nhat cho nam tal chfnh ket thuc t,:ii 31 thang 12 nam 2017 c!U'c;lc the hien trong bang sau:

a. Bang can cfoi ke toan

CHi rrsu Thay cfoi thu'lln Maso So trinh bay I.ii So cfli bao cao tllngL{giam)

A. Tai san Phai thu ngan him cua khach hang 131 3.409.928.715.238 3. 295. 915.893. 805 114.012.821.433 Tra tru'oc cho nglloi ban ngan han 132 600.266.413. 743 561.608.913. 743 38.657.500.000 Phai thu ngan han khac 136 1.410.230.979.224 1.384.501.359.353 25.729.619.871 DI/ phong phai thu ngan han kh6

137 (193.538.455.862) (202.518.843.230) 8.980.387.368 c1ai Hang ton kho 141 470.214. 768.947 442.821.074. 750 27.393.694.197 DI/ phong glam gla hang ton kho 149 (4.455.625.939) (4.960.186.511) 504.560.572 Chi phf tra trlf(lc ngan han 151 31.330.520.453 31.440.444.113 (109.923.660) Thue va cac khoan khac phai thu

153 40.902.500.059 67.553.245.675 (26.650. 745.616) Nha nlf{1c Tai san co d]nh hu\J hinh 221 3.664.013.635. 288 3.655.557.170.080 8.456.465.208 - Nguyen gia 222 12.078.199.724.451 12.072.864.595.140 5.335.129.311 - Gia trj hao man !0y ke 223 (8.414.186.089.163) (8.417.307.425. 060) 3.121.335.897 Chi phf xay dl/l'lg co ban do dang 242 163.810.767 .878 162.916.392.857 894.375.021 Oau tir vao Cong ty lien ket, lien 252 5.684.258.392.157 4.904.546.552.574 779. 711.839. 58~ doanh Chi phf tra trlf(lc dal han 261 690. 732.459.461 690.580.624.245 151.835.21j B. Nguanvon

4.947.778.40 . Phai tra ngU'o'I ban ngan han 311 3.095.306.699.568 3.090.358.921.160 Thue va cac khoan phai n9p Nha

313 239.272.589,385 198. 702.815.094 40.569.774.291 nlf{1c Phal tra ngU'o'I lao c19ng 314 470.967.384.477 473.138.384.477 (2.171.000.000) Chi phi phai tra ngan han 315 1.878.104.523. 678 1.958.931. 723.281 (80.827.199.603) Doanh thu chua thl,J'c hien ngan 318 58.945.253.400 59.084.393.412 (139.140.012) han Phai tra ngan nan khac 319 713.977.014.435 722.019.687.978 (8.042.673.543) Quy khen thlf{1ng, phuc IQ'I 322 271.887.682.530 270.968.333.322 919.349.208 Thue thu nh~p hoan 1'3i phai tra 341 632.661.622.441 641.272.845.434 (8,611.222. 993) Chenh leth ty gia hoi c1oai 417 779.711.839.583 - 779.711.839.583 L<,11 nhu~n sau thue chua phan 421 3. 715.434.635.613 3.509.498.025.960 205.936.609.653 ph61 - Lr/I nhu~n sau thue chu'a pMn 421b 989.357.892.100 783.421.282.447 20S.936.609.653 ph6i nam nay L«1i ich co clang khong kiem scat 429 1.381.468. 781.244 1.336.030.467.043 45.438.314.201

12

TONG CONG TY CO PHAN DJCH VV K'1 THUAT DAU KHi Vltf NAM THUYfr MINH BAO CAO TAI cHiNH HQ'P NHAT (Tlep theo} MAU SO B 09-DN/HN

b. Bao cao ket qua ho9t dl)ng klnh doanh

Ml Thay d61 thuin CHintu so 56' trlnh bay ,,, 56' di bao cao t.\ng/(glam)

ooanh thu ban hang va cung dip dlch 01 16. 920. 712.019.585 16.812.150.000. 936 108.562.018.649 V\J Gia v6n hang ban vii d!ch vu cung dip 11 15.840.838.618.262 16.003.595.338.603 (162. 756.720.341) Chi phf ban hang 25 85.232.672.133 85.211.075. 906 21.596.227 Chi phi quart ly doanh nghlep 26 708.003.909.066 717.582.657.884 (9.578.748.818) Thu nMp khac 31 5.274.475.862.581 5.261.040.506.651 13.435.355. 930 Chiphf khac 32 4. 932.827 .441.730 4. 933.195. 912.551 (368.470.821) Chi phf thul! thu nh~p doanh nghiep 51 618.385.045.806 567 .388.377 .543 so. 996.668.263 hien hanh Thu nh~p thue thu nhap doanh nghlep 52 (352.508.091.080) (343.896.868.087) (8.611.222.993) hoiin l;;ii LQI nhuan sau thul! cua COng ty me 61 1.006.897 .375.323 800.457.943.709 206.439.431.614 (L~)/1.qi nhu~n sau thul! cua cii c10ng 62 26.938.191.500 (18. 916.649. 948) 45.854.841.448 khOng kll!m soat Lil cd ban trin c6 phleu 70 1.917 1.608 309

c. Bao cao htu chuyen tf@n t~

Ma Thay dol thuan CHI TIEU s/J So trlnh bay 1!!1 s/J di bao cao tingl(glam} l. L(// nhufn tru'dc thull 0l l.299.712.521.549 l.005.032.803.217 294.679.718.332 2. Oleu chinh cho de khoan: Kha'u hao tai san co c1jnh 02 682.289.830.818 685.411.166.715 (3.121.335.897) Cac khoan di/ phong 03 177.881.391.968 187.366.339.908 (9.484.947.940) 3. L(/i nhuln tu' h~t t19ng klnh doanh tru'ac thay tlol 08 l.473.9l5.43l.97l l.l9l.84l.997.476 282.073.434.495 von IU'U t19ng Thay <!Iii cac knoan phai thu 09 290.532.735.010 442.281.930.698 (151.749.195.688) Thay <!oi hang ton kho 10 1.497 .616.850.514 1.525.010.544.711 (27.393.694.197) Thay c1oi cac khoan phai tra 11 (1.393.495.281.819) (1.290.606.648. 765) (102.888.633.054) Thay c1oi Chi phi tra tntdc 12 (224.855.906) (182.944.350) (41.911.556)

4. T6M T.lT CAC CHiNH SACH KE TOAN CHU YEU

Sau <!Sy la cac chlnh saeh kt! toan chu yeu c1u'c;1c Tong cong ty ap d\Jng trong vl~c 1ap Bao cao tai chfnh hc;tp nha't:

lick tinh kA' toan

Vl~c lap Bao cao tai chinh hc;1p nha't tuan thu theo Chu~n rmrc ke toan, Che <!Q ke toan doanh nghlep Viet Nam va cac quy c1jnh phap ly c6 lien quan c1en vlec 1$p va trlnh bay Bao cao tal Chlnh hc;tp nha't yeu cllu Ban T5ng Glam c1oc phai c6 nhu'ng u'oc tinh va gia c1jnh anh hu'ong c1en so lieu bao cao ve cOng nc;t, tai san va viec trinh bay cac khoan cong nc;t vii tai san tlem tang ti;li ngay l~p Bao cao tai chinh h<,1p nha't ding nhu' cac so li~u bao cao ve doanh thu vii Chi phi trong suot nlim tai chfnh. M~c du cac u'oc tinh ke roan <!u'c;tc l~p bling ta't ca SI/ hieu biet caa Ban Tong Glam c1oc, so thl,(c te phat sinh c6 the khac v81 cac u'dc tinh, gia c1jnh c1~t ra,

ca si1 hqp nhit Bao c.io tal chinh hqp nhit

Bao cao tal chlnh hqp nhat bao glim bao cao tal chlnh rt~ng cua COng ty me vfl bao cao tfll chfnh cua cac cOng ty do COng ty me kii!m soat ( cac COng ty con) c1u't;1c l~p cno nllm tai chlnh ket thuc ngay 31 thang 12 hang nlim. Vl~c klem soat nay c1;;it <!u'QC khi Cong ty me c6 kha nling Idem soat cac Chinh sach tai chlnh vii hoat c1Qng era cac cOng ty nh~n c1llu tu' nhilm thu c1u'Qc IQ! fch tu' hoat c1Qng cua cac cOng ty nay.

Kel: qua heat c11)ng klnh doanh cua cac cong ty con l1u'i;tc mua li;ll ho~c ban 111 trong nlim c1u'Qc trinh bay trong bao cao ket qua noet <!l)ng klnh doanh hc;lp nMt tit ngay mua ho~c cho <!~n ngay ban khoan 11au tu' o cong ty con c16.

Trang tru'<1ng hc;tp clln thlet, Bao cao tal chfnh cua cac cong ty con c1u'QC c11l!u Chinh c11! cac chinh sacn ke toan c1u'Qc ap d1,mg tat COng ty me va cac cong ty con la glong nhau.

13

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T6NG CONG TY c6 PHAN DICH Vl,I KY THU.l.T olu KHi VItr NAM THUYfr MINH B.AO CAO TAi CHf:NH HQ'P NH,b (Tli'p theo) MlU SO B 09-DN/HN

Ut ca cac nghl~p V\J va so du' gl!ra cac cong ty trong Tong cong ty clu'Q'c lo,:il bo khi hQ'p nMt baa cao tal chfnh.

LQ'I [ch cua co clang khOng klem scat trong till san thuan eua cong ty con hQ'p nMt clu'Q'c xac cljnh la m¢t chi tleu rleng bi~t tach khol phan van Chu so hu'I.I cua co clOng cua COng ty m~. LQ'I fch cua c5 clang khong klem scat bao glim gla tr! cac IQ'! fch cua co clang khong kiem scat till ngay hQ'p nhat klnh doanh ban dau va phan IQ'I fch cua co clang khong klem scat trong SI/ bien cl9ng cua tong van chu so hu'I.I ke tU' ngay hQ'p nhat klnh doanh. cae khcan 16 phat slnh till COng ty con phal clu'Q'c phan bo tu'o'ng u'ng vol phan so hu'I.I cua co clang khong klem scat, ke ca tru'ong hQ'p so 16 cl6 16'n ho'n phan SO hu'\J CUa CO clang khong Idem soat trong tal san thuan CUa Cong ty con.

Hqp nhat klnh doanh

Tai san, ding nQ' va cOng nQ' tli!m tang cua cOng ty con clu'Q'c xac cllnh theo gia trt hQ'p ly ti;!I ngay mua cong ty con. Bat Icy knoan phu trQi nao gl{ra gia mua va tong gla trj hQ'p ly Cua tai San clu'Q'c mua clu'Q'c ghi nh~n la IQ'I the th!Rtng mat. Bat Icy khoan thleu hut nae gl!ra gla mua va tong gia trj hQ'p ly CUa tal San clu'Q'C mua clu'Q'c ghf n~n vao ket qua heat cll)ng kJnh doanh cua narn till chfnh phat sinh heat cll)ng mua cong ty con.

LQ'I fch cua co clang khong klem seat ti;II ngay hQ'p nMt klnh doanh ban d"au clu'Q'c xac cllnh ~n co' so ty I~ cua co clang khong Idem scat trong tong gla trt hQ'p ly cua tal san, cong nQ' va cong nQ' tli!m tang clu'Q'c ghi nh~n.

f>iu tit vao C6ng ty llin kit

Cong ty lien ket la m9t cong ty ma Tong cong ty co anh hu'6'ng clang ke nhu'ng khong phal la ding ty con hay cong ty lien doanh cua Tong ding ty. Anh hu'ong clang ke the hi~n O quyen tham gla vao Vi~ clu'a ra cae quyet cllnh Ve chinh sach tai chinh Va hoat cl(ing Cua ben nh~n dau tu' nhu'ng khong co flnh hu'6'ng vi! m~t klem scat ho~c clling klem scat nhu'ng chlnh sach nay.

Kel: qua hoet cl(ing kinh doanh, tal san va cong nQ' cua cac cong ty lien ket clu'Q'c hQ'p nhat trong Bao cao tal chfnh hQ'p nhat theo phu'o'ng phap Von chu S6' hu'I.I. Theo clo, cac khcan gop VOn lien ket clu'Q'C trlnh bay trong Bang c3n clol ke toan hQ'p nMt theo gla gee va clu'Q'c c1li!u chfnh theo nhung thay clol trong phl!n van gop cua Tong cong ty vao phl!n tal san thul!n cua Cong ty lien kel: sau ngay mua khoan clau tu'. Cac khoan 16 cua ding ty lien ket Vu'Q't qua khoan gop van cua Tong ding ty ti;Ji cong ty lien ket clo (bao glim bat ke cac khoan g6p van dal hen ma Ve thl/C chat tao thanh d°au tu' thuan eua Tong cOng ty till ding ty lien kl!t cl6) khOng clu'Q'c ghl nhOn.

Trong tru'ong hQ'p m(lt din,.9 ty thanh Vien cua Tong cong ty thl/C hl~n glao dfch vol mc;it cong ty lien ket v6'1 Tong cong ty, 151/lo chu'a thl/C hl~n tu'o'ng u'ng v6'1 phan g6p von cua Tong cong ty vao cong ty lien ket, clu'Q'c iOiJI trU' khol Bao cao tal chfnh hQ'p nhat.

G6p von do c6ng ty llin doanh

cac khoan g6p von vao dlng ty lien doanh la th6a thu~n tren Co' so ky ket hQ'p clling ma thee 116 Cong ty m~ va cac ben tham gla thl/c hl~n hoat cll)ng klnh te tren Co' s6' clling klem scat. Co' SO clling Idem scat clu'Q'C hleu la VI~ clu'a ra eae quyffl: cl]nh mang tfnh Chien lu'Q'C lien quan clen cac chinh sach heat cll)ng Va tal chfnh cua cong ty lien doanh phal CO SI/ clling thui!n cua cac ben clling klem soat.

Cac th6a thu~n gap van lien doanh lien quan cll!n vl~c thanh IOp m9t co' so klnh doanh cl(ic IOp trong 116 co cac ben tham gla gap van lien doanh clu'Q'c gc;>i la co' so kinh doanh clling klem scat, COng ty m~ l~p bao cao vi! cac khoan IQ'I [ch trong cac co' so kin h doanh clling kiem scat theo phu'o'ng pha p van chu s6' hu'I.I. Theo cl6, cac khcan g6p von vao cong ty lien doanh clu'Q'c trlnh bay trong Bang can clol ke toan hQ'p nhat theo gla gee clu'Q'c c1leu chfnh theo nhO'ng thay cloi trong phl!n van g6p caa Cong ty m~ vao phan till san thu'an cua cOng ty lien doanh sau ngay gap van vao cOng ty lien doanh.

cang ci,i tai chfnh

Ghl nhfn ban emu

Tai san ta/ chfnh: Ti!i ngay ghl nh~n ban cl'au, till san tal chlnh clu'Q'c ghl nh~n theo gla gee c(ing cac chi phf giao d!ch co lien quan tn,(c tlep clen vi~ mua s~m till san tal chfnh c16. Tai san tal chfnh cua Tong cilng ty bao glim tten, cac khoan t!Rtng c:fu'o'ng tten, phai thu khach hang va phai thu khac, cac khoan clliu tu' tal chfnh.

Cling nq ta/ chlnh: T,:il ngay ghl nh~n ban cl'au, cong nQ' tal chlnh clu'Q'c ghl nh~n theo gla goc c(ing cac chi phi J;llao dfch CO lien quan trl/C tlep clen Vl~C phat hanh dlng nQ' tal chinh 116. Cong nQ' tai chinh cua Tong cong ty bao glim cac khoan phal tra ngu'lll ban vii phal tra khac, chi phi phal tra, di/ phong phal tra, cac khoan vay.

~2• \ . - H 'JN HHI ·u ~1 'rP :::::

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TONG CONG TY CO PHlN DICH VIJ KY' THUAT DlU KHi VIeT NAM THUYET MINH BAO CAO TAJ CHfNH HQ'P NHAT (Tlep theo) MAU SO B 09-DN/HN

Danh gta t~I sau /:in ghl nhln ban tf!iu

Hien till, chu'a c6 quy c11nh ve danh gla Jal Cong Cl,I tal chfnh sau ghi ntian ban dliu.

Tfin va cac khoan tu'dng tfu'o'ng tren

Tien va cac khoan tliOng dU'dng tlen baa gem tlen m~t !:iii quy, cac khoan tlen gu1 ngan hang khong 1<y hen, cac khcan dau tu' ngAn hen c6 kha nllng thanh khoan cao, d~ dang chuyen dol thanh tlen va ft rul ro lien quan den viec blen d9ng gla trj.

cac khoan tflu tu' tal chfnh

Ck khoan tfau tu n~m girt c1en ngay c1ao ~n

cac khoan cfflu W nAm glu' dln ngay dao han baa gem cac khoan dliu W ma Tong c0ng ty c6 y c11nh va kha nang glG' den ngay dao han, cac khoan dllu W nAm glG' den ngay dao ban baa gem: cac khoen tlen gu1 ngan hang c6 1<y han va cac khoan cha vay nAm glG' den ngay dao han v& rnuc dlch thu ll!i hang 1<y va cac khoan dau w nAm glG' den ngay dao han khac.

Cac khoan dliu tu' nAm glu' den ngay dao hiln dU'Qc ghi nhijn bat dau tit ngay mua va dll'QC xac d!nh gla trj ban emu theo gia mua va cac chi phi lien quan den glao dlch mua cac khoan d'"'au tu'. Thu ntiap lal tll' cac khoan dliu W nAm giG' den ngay dao han sau ngay mua dU'Qc ghl nh~n tren Bao cao ket qua hoat d9ng klnh doanh h(lp nhat tren Cd so dl,J' thu. Lai dU'Qc hu'ltng tnf(tc khl Tong cong ty nAm glG' dl/(lc ghl glam tru' vao gla gc5c !:ill th~ diem mua.

cac khoan d1lu tll nAm glG' den ngay dao ban du'(lc xac d!nh theo gla gc5c tn:t di di/ phong phai thu kh6 do1.

£]au tu' vao ding Cl,' van cue c1dn vf khac

Dllu tu' vao cong C1,1 v6n cua ddn VI khac phan anh cac khoan dllu tl/ cong Cl,I von nhung Tong cong ty khong c6 quyen klem scat, (long klem scat ho~c c6 anh hU'(lng dang ke dol v(II ben dU'Qc dllu tu'.

Kholm dllu tu' vao cong C1,1 van cac ddn vj khac dl/(lc phan anh theo nguyen gla tnY cac khoan dl,J' phong glam gla emu tu'.

DI/ phong giam g/a cac khoan tfau tu' tai chinh

cac khoan dau tl/ tal chinh du'(lc trinh bay trong Bang can dol ke toan h(lp nhat theo gia gc5c tru' di cac khoan di/ phong giam gia (neu Co). DI/ phong glam gla dllu tl/ tal chfnh dU'Qc trlch 13p theo quy djnh !:iii Thong nr so 228/2009m-BTc ngay 07 thang 12 nllm 2009 (•Thong tu' 228") cua 13¢ Tai chlnh ve ·Huang dAn chl dQ trlch 13p va SU di,mg cac khoan di/ phong glam gia hang ton kho, ton that cac khoan dau W tai chinh, n(I phai thu kh6 dol va baa hanh san pham, hang h6a, cOng trinh xay IAp !:ill doanh nghiep•, Thong tu' so 89/2013m-BTC ngay 28 thang 6 nllm 2013 ("Thong W 89•) cua Bl) Tai chfnh ve vlec SU'a dol bo sung Thong tu' 228 va cac quy djnh ke toan hlen hanh.

Nq phal thu

Nq phal thu la so tlen c6 the thu hell cua khach hang ho~c cac dc5i tll'Qng khac. Nq phai thu dl/(lc trinh bay theo gla trj ghl so tru' di cac khoan di/ phong phal thu kh6 dol.

DI/ phong phal thu kh6 dol dU'Qc trfch 13p cha nhiing khoan n(I phal thu da qua han thanh toan tit sau thang trc'.l len ho~c cac khoan n(I phal thu ma ngl/~ n(I kh6 c6 kha nllng thanh toan do bi t:hanh ly, pha san hay cac kh6 khlln tU'dng ti/.

Hang t'Bn kho

Hang ton kho dl/(lc xac djnh bin Cd so gia thap hdn glu'a gla goc Va gla trl t:huan c6 tht! thl/C hien c!U'Q'c. Gia g6'c hang tcln kho baa gom chi phi nguyt'!n v~t lieu tnrc tllp, chi phi lao c!()ng tn,(c tlep va chi phi san xuat chung, neu c6, de c6 c!U'Q'c hang tcln kho {1 dja diem va tri)ng thal hien till, Gia gc5c cua hang ton kho dU'Q'c xac djnh theo phU'dng phap blnh qu3n gla quyen. Gia tr1 thulln co the thl/C hi~ du'(IC dU'(IC xac d!nh bAng gla ban i.«1c tlnh tru' cac chi phi U'(tc tlnh de hoan tnanh san ph4m cung chi phi tlep th], ban hang va phan phc51 phat sinn,

DI/ phong glam gia hang tcln kho cua Tong cong ty dl/(lc trlch 13p theo cac quy d!nh ke toan hlen hanh. Theo d6, Tong c0ng ty dl/,;tc ph~p trlch l~p dl,I' phong glam gla hang t?m kho 161 tMI, hong, k~ ph4m cMt va trong trU'~g h.;lp gla g6c cua hang ton kho cao hdn gia trj thulln c6 the thl,lc hlen dU'Q'c till ngay ket thuc nlen dQ ke toan.

15

TdNG CONG TY cd PHlN DJCH vv Ki' THUAT Dlu KHi VItr NAM THUY@T MINH BAO CAO TAI CHINH HQ'P NHAT (Tlep theo) MAU s6 B 09-DN/HN

Tai san c6 d!nh hil'u hlnh va kh3'u hao

Tai san co djnh hCi'u hinh dut;tc trinh bay theo nguyen gla tnr gla trj hao men luy ki!'. Nguyen gla tal san co c1]nh hiru hinh hinh thanh do mua ~m bao g_om gla mua va toan b9 cac chi phi khac lil!n quan tnrc tli!'p den vlec dU'a tal san vao ~ng thai sl!n sang SU' d1,mg. Doi vdl tal san co c1]nh hlnh thanh do t:r.lu tu' xily dl,l'ng Cd ban theo phu'dng thu'c glao thau ho~c t\f Xily dl,l'ng va San xuat, nguy@n gia la gla quyet toan cling trinh xay dl_J'ng theo Quy <1!nh quan ly dliu tu' va xily dl_J'ng hien hanh, cac chi phi khac c6 lien quan tnrc tiep va I(! phi ~c b;;t (neu c6). Truong hQ'p di/ an da hoan thanh va dU'a vao SU d1,mg nhu'ng quyel: toan chu'a dllt;lc phe duyet, nguy@n gla tai san co c1{nh dllt;lc ghl nh~n theo gla ~m tlnh tren cd so chi phi thl,fc ti!' c1a b6 ra de c6 dltgc tai san co c1]nh. Nguy@n gla ~m tlnh se dllt;lc dleu chlnh theo gla quyet toan dltQ'c phe duy(!t. Tai san co c1]nh hCi'u hinh dllt;lc khau hao theo phlfdng phap du'ong th/lng dl,l'a tren thdl gian hiru di,mg lfdc tlnh cu the nhlf sau:

Nha xlfdng va v~t kli!'n true May m6c va thiet b! Phutl'ng tl(!n v~n tal Thiel: b] van phong Tai san khac

56' n~m 03 - 45 03 - 20 06 - 10 03 - 10 04 - 14

Nhlf da trinh bay ~I Thuyet mlnh so 2, bao cao tal chlnh cho nam tai chlnh ket tnuc ngay 31 thang 12 nam 2018 aia PTSC CGGV dllt;lc l~p theo cd so ki!' toan khllng dap ung gla clfnh hoat d(mg lil!n tuc, theo <16, tal ~an co d!nh aia PTSC CGGV dllt;lc danh gia li!i va ghi nh~n theo gla trj thulin c6 the tht,(C hl(!n dlfQ'C. Anh hlfong aia vl(!c danh gla li!i tai san theo gla trj thuan c6 the tht,tc hl~n dlfQ'c trinh bay tai Thuyet mlnh so 12 va 39.

Tai san c6 d!nh vo hlnh va kh3'u hao

Tai san CO d!nh vii hinh thi! hl(!n gla trj quyen Su' d1,mg dat va cac IOi!I phan mem may tinh va <11.(gc trinh bay theo nguy@n gia trit gla trj hao mon luy ke. Quyen su' d1,mg dat lilu dal khclng tlnh khil'u hao theo quy c1Jnh hl(!n hanh. Phan mem may tinh du'Q'c khau hao trong tho'I glan 3 nam,

Bit l'lOng san cfllu tu'

Bat d9ng san dliu tu' bao gom cc so hi! tang do TlSng cling ty ni\m glu' nh/lm rnuc t1fch thu IQ'I tu vi~c cho thul! ho~c cha tang gla dut;tc trlnh bay theo nguyen gla tru gla trj hao men IOy kl!'. Nguy@n gla Cua bat d9ng San dau tu' dU'gC mua bao gom gla mua va cac chi phi lien quan tnrc tli!'p nhlf phi djch V1,1 tu' van ve lu~t phap lien quan, thui!' truck b;;t va chi phi glao djch lien quan khac. Nguyen gla bil't d9ng san t:rnu tu' t\f xily la gla trl quyel: roan cOng trinh ho~c cac chi phi lien quan tnrc tlep aia bil't c10ng san t:rnu tu'.

Bil't d0ng san t:rnu tu cho thue dU'Q'c khau hao theo phutl'ng phap du'ong th/lng trong suot thol glan cho thue.

Chi phi dy d',l'ng cd ban do dang

Cac tal san dang trong qua trinh xay di,mg phuc v1,1 rnuc t1fch san xuat, cho thuc!!, quan ly ho~c cho cac rnuc dlch khac dlfQ'c ghl nh~n theo gla goc. Chi phi nay bao gom cac chi phi can thiet de hinh tnanh tal san bao gom chi phi xily 1/lp, thiet b!, chi phi khac va chi phi lal vay c6 lil!n quan phu h. vol chinh sach ke toan cua Tong cling ty. Cac chi phi nay se dltQ'c chuyen sang nguyen gla tal ~- ,_. co d!nh theo gla ~m tlnh (ni!'u chu'a C6 quyel: toan dU'Q'c phe duyet) khi cac tal san dlfQ'C ban gla 1 du'a vao su d1,1ng. :\N :s::

* Theo quy <1!nh ve quan ly dau tlf va xily di,tng cua Nha nude, tuy theo phan cap quan ly, gia ~- quyi!'t toan cac cclng trinh xay dl,ll'lg cd ban hoan thanh can dU'Q'c cac cd quan c6 thlim quyen ph~" • duy(!t. Do <16, gia trj cu61 aing cua cac cOng trinh xay di,tng cd ban c6 the thay doi va phu thu'" vao quyel: toan dU'gC phe duyet bdf cac Cd quan C6 thlim quyen.

Chi phi tra tru'&:

Chi phi tra tru'ck bao gom cac chi phi thirc te 11a phat slnh nhung c6 lien quan t1i!'n kel: qua hos1t dl)ng san xuil't klnh doanh cua nhleu ky ke toan. Chi phi tra tntac bao gom quyen Su' d1,1ng 11at, tien thue dil't, tien thue van phong, chi phi glal phong m~t b/lng va cac khoan chi phi tra trlfdc dal hi!n khac.

Khoan tra trlfllc tien. thuc!! dil't dut;tc phan b5 theo thlti glan thue cua 16 dil't. Gia trj quyen su' d1,1ng dil't du'Q'c phan b6 thee phlfdng phap du'ong th/lng theo thal h;,m aia quyen su' d1,1ng dat.

16

Tc'.SNG CONG TY c(S PH1N DJCH VV KY THUAT D1U KHi Vle," NAM THUYfi MINH BAO CAO TAI CHINH HQ'P NHAT (Tlip theo) MlU SO B 09-DN/HN

Tien thue van ph6ng t\li tea nha s6 1-5 LE! Ouan, Quan 1, Thanh pho Ho Chi Minh b4t c:fau tu' thang 10 nam 2010 vol thol nan 50 nlim. Tong ding ty phan bo khoan tlen thue nay vao Bao cac ket qua hoat <11)ng klnh doanh hQ'p nMt theo thol glan thue va dlen tfch Su' dt,mg.

Tien glai ph6ng m~t b4ng t\11 Cang sen Tra <1u'Q'c ph3n b6 vao Bao cao ket qua hoat c:f9ng klnh doanh hQ'p nhat theo thol han thue cang con l\11 la 42 nam b4t c:fau tu' thang 12 narn 2015.

cac chi phi tra t~c khac <1u'Q'c col la c6 kha nang 11em 1\11 IQ'I fch klnh ti! trong bidng lai cho Tong cong ty vol thol han tu' m<)t nam tro len. Cac khoan chi phi tra tntc1c khac c:fU'Qc phan bo vao ket qua heat 111)ng klnh doanh hQ'p nhat theo phu'o'ng phap c:fu'ong th4ng tu 2 111!n 6 nam.

cac khoan dli phong phal tra

cac khoan di/ phong phal tra c:fu'Q'c ghl nhan khl Tong cong ty c6 nghia VV nQ' hlen t:;11 do kel: qua tu' m9t SI/ klen 11a xay ra, va Tong cong ty c6 kha nang phal thanh toan nghia V\I nay. Cac khoan di/ phong c:fu'Q'c xac (f]nh tren Cd so u'c1c tfnh cua Ban Tong Glam 11oc ve cac khoan chi phi can thiet c:fe thanh toan nghia Vl,I nQ' nay ~I ngay ket thuc nlen 111) kl! toan,

Thu6 ho,t cfl)ng

Ml)t khoan thue 11u'Q'c xem la thue heat l19ng khl ben cho thue v!n 111/Q'C hu'ong phlln Ion cac quyen IQ'I va phai ch!u rul ro ve quyen so hiru tal san,

Tong c6ng ty la hen cha thue

Ooanh thu tit cac khoan cho thue heat l19ng 11u'Q'c phan b6 theo phu'o'ng phap 111/ong th4ng trong sucSI: thol gian thue. Chi phi tn,tc tfep ban c:fau phat slnh trong qua trlnh 11am phan Icy hQ'p cfflng thue heat l19ng 11u'Q'C ghl nhan vao gla trj con 1\11 cua tal san Cho thue va 11U'QC ph3n bo vao Bao cao kel: qua heat <11)ng klnh doanh hQ'p nh3t theo phlldng phap 11U'o'ng th4ng trong su6t thcYI glan cho thue.

T5ng c6ng tv la ben a! tl]Ue Cac khoan thanh toan tfen thue heat <1Qng l1u'Q'c ghl nhan vao Bao cao ket qua heat c:fl)ng kinh doanh hQ'p nh3t theo phu'o'ng phap c:fu'ong thAng trong su6t thol glan thue. cac khoan tfen nh~n l1U'Qc ho~c phal thu khl Icy hQ'p t1ong thue l111Q'c phan bo theo phlldng phap 1111ong thAng trong suot thal glan thue.

Ghl nhfn doanh thu

Doanh thu ban hang 111/Q'c ghl nh.n khi t1ong thol thoa man ta't ca nam (5) t11eu kien sau: (a) Tong cong ty 11a chuyen glao phan Ion rul ro va IQ'I [ch g4n lien vc11 quyen so hiru san pham ho,c

hang h6a cho ngU'o'I mua;

(b) Tong cong ty khong con m\m glO' quyen quan ly hang h6a nmr ngU'o'I sd hii\J hang h6a ho,c quyen klem scat hang h6a;

(c) Doanh thu c:fu'Q'c xac (f]nh tlldng 1161 chAc chc\n;

( d) Tong cong ty se thu <11/Q'c 19'1 fch kinh te tu' glao djch ban hang; va

(e) xac t1!nh 11u'Q'c chi phf lien quan 111!n glao djch ban hang.

Doanh thu cua glao djch v! cung c!p dlch vv 111/Q'c ghi nh~n khl ket qua cua glao dlch 116 ~c xac (f]nh ml)t each 11ang tin c~y. TrU'o'ng hQ'p glao djch Ve amg cap djch V\J lien quan 11en nhieu nam thl doanh thu 111/Q'c ghl nh~n trong narn theo kel: qua phan cong vlec (fl! hoan thanh tal ngay kl!t thuc nien 111) kl! toan cua narn 116. Ket qua cua glao d!ch cung ca'p dlch V\J 111/gc xac f1!nh khl th6a man tat ca bon ( 4) t1ieu klen sau:

(a) Doanh thu c:fu'Q'c xac t1!nh tlldng 1161 chAc ch4n;

(b) C6 kha nang thu 11u'Q'c IQ'I lch klnh ti! tu' glao dlch cung ca'p d!ch vv 116;

(c) Xac (f]nh 111/Q'c phlln cong vi~ 11li hoan thanh t:;11 ngay kel: thuc nlen 111) ke toan; va

(d) xac f1!nh c:fllQ'c chi phi phat slnh cho glao dlch va chi phi 11i! hoan thanh glao dJch cung cap d!ch V\I 116.

Lai tlen gu'I c:fu'Qc ghl nhan tren cd so don tfch, c:fu'Qc xac f1!nh tren s6 di/ eac tal khoan tien gu'I va llil su3't ap dvng. Llll tu' cac khoan c:rau tll 11u'Qc ghl nh•n khl Tong c0ng ty c6 quyen nMn khoan 1111 (trit cac khoan c:fllu tit vao cong ty con, cong ty llen ket, lien doanh).

17

Tc5NG CONG TY cc5 PHAN DJCH VIJ K'f THUlT olu KHt VIfT NAM THUYET MINH BAO CAO TAI CHfNH HQ'P NHAT (Tlep theo) Mlu SO B 09-DN/HN

Hqp cffing dy dljng

Khl ket qua thl,l'c hi~n hc;lp dang xay dl/l'lg c6 the llu'c;lc u'{jc tfnh mC,t each llang tin taY, doanh thu va chi phi lien quan (!en hc;lp <ffing llu'c;lc ghl nh~n tu'dng U'ng v(/1 phan c6ng vi~ era hoan thanh ~I ngay ket thuc nlen IIQ ke toan llu'QC tfnh b~ng ty I~ phan tram glu'a chi phi phat slnh cua phan cilng vi~ era hoan thanh 4'1 ngay ket thuc nlen (IQ ke toan so val tang chi phi di/ toan cua hc;lp dong. ngoili tru' tntclng h<;lp chi phi nay kh6ng twng llu'dng vol phan khc51 lu'Q'ng xay IAp era hoan thanh. Khoan chi phi nay c6 the bao gllm cac chi phi ph1,1 tMm, cac khcan b51 thu'clng va chi thu'{jng thl,lt hi~n hc;lp dang theo th6a thuan v(II khach hang.

Tntclng hQ'p hQ'p cfflng xay dl/l'lg quy (l!nh nha thau llu'c;lc thanh roan theo gia tr! khol lu'Q'ng thl,lt hl~n. khl ket qua thl,lt hl~n hc;lp dang xay dl/l'lg llu'c;lc xac ll(nh mC,t each (fang tin ~y va llu'c;lc khach hang xac nh~n, doanh thu va chi phi Hen quan llen hc;lp dang llu'Q'c ghl nhan tu'dng U'ng val ph!n cong vi~ (Iii hoan thanh llu'Q'c khach hang xac nh~n trong nam llu'Q'c phan anh tren h6a lldn (la l~p.

Khl ket qua thl,(c hl~n hc;lp <ffing x3y dl/l'lg kh6ng the lfu'Q'C u'C,c tlnh mC,t each lfang tin c~y, doanh thu chl lfu'Q'C ghl nhan twng lfu'dng v(II ch[ phi Cua hqp dang (Iii phat Slnh mil VI~ lfu'Q'c hoan tra la tu'dng 1161 chAc chan.

Ngo,1 tt Cac nghl~p Vl,I phat slnh b~ng ngoal ~ llu'Q'c chuyen llai theo ty gla ~I ngay phat slnh nghl~p Vl,I. 56' du' cac khoan muc tlen t~ c6 goc ngoi)i t~ ~I ngay ket tmic nien IIQ ke toan llu'Q'c chuyen llal theo ty gla tal ngay nay. Chenh l~h ty gla phat slnh llu'Q'c hach toan vao Bao cao ket qua heat l!Qng kfnh doanh hc;lp nhiit.

f)e phuc Vl,I muc <1fch hc;lp nhat bao cao tai chlnh, tal san Vil cOng nQ' lien quan (lei, heat IIC,ng cua Tong cOng ty tal nu'oc ngoal llu'Q'c chuyen 1101 sang lldn v! tlen t~ cua bao cao la VND theo ty gla ~I ngay ket thuc nlen (IQ ke toan, Cac khoan thu nMp va chi phi llu'c;lc chuyen (fol theo ty gla binh quan cua nllm tal chlnh tru' khf ty gla nay co blen IIQng Ion trong ky, trong tru'ong hc;lp 116 se ap d1,mg ty gla 4'i ngay phat slnh nghi~ Vl,I. Chenh l~h ty gla hol (foal, neu c6, se llu'c;lc phan loal vao ngu5n v6'n chu sci hO'u va llu'Q'c ghl nhan vao khoan muc "Chenh l~h ty gla hol (loai•. Chenh I~ ty gia llu'Q'c ghl nhan vao ket qua heat IIQng ldnh doanh hQ'p nhat cua nam cham dut heat IIC,ng ~i nu'{jc ngoal cua Tang cOng ty.

Chiphldlvay

Chi phi Iii vay llu'Q'c ghl nhan vao chi ph[ san xuiit, klnh doanh trong nam khl phat slnh, tru' khl <Iu'c;lc v6'n hoa theo quy (l!nh cua Chuan ml,(c ke toan Vl~t Nam s6' 16 "Chi phi (11 vay•. Theo 116, chi phi (11 vay lien quan trl,lt tlt!p llt!n vi~ mua, <1au tu' xay dl/l'lg hollc san xuffl: nhimg tal san can mQt thc/1 glan tu'dng 116'1 dai (le hoan thanh (lu'a vao Su' d1,1ng hoac kinh doanh llu'c;/C CQng VilO nguyen gla tai san cho llen khl tai san 116 llu'c;lc llt.ta vao su' d1,1ng hollc ldnh doanh. Cac khoan thu nhap phat slnh tu' vi~ <J!u tu' tam the/I cac khoan vay llu'c;lc ghl glam nguyen gla tal san c6 lien quan. 00 Val khoan vay rfeng phl,IC Vl,I Vi~ xay dl/l'lg tal San C6' (!Jnh, bat l!Qng san <J!u tu', lai Vay lfu'Q'C von h6a ke ca khi thol glan xay dl/l'lg du'c/1 12 thang.

Cac chi phi 1111 vay khac llu'Q'c ghl nMn vao Bao cao ka qua heat l!Qng ldnh doanh hc;lp nh& khl phat slnh.

Thuf'

Thue thu nhap doanh nghl~p the hi~ tang gla trj cua so thue phal tra hl~n ~I va so thue hoan liJI.

56 thue phal tra hl~n tai llu'c;lc tfnh dl,(a tren thu nhap tinh thue trong nllm. Thu nhap tlnh thue khac veil IQ'I nhuan tru'c/c thut! llu'c;lc trlnh bay tren Bao cao ket qua hoilt l!Qng ldnh doanh hc;lp nMt vi thu nhap tlnh thue kh6ng bao gam cac khoan thu nhap hay chi phi tfnh thue hollc llu'Q'c kMu triJ' trong cac nllm khac (bao gam ca 1a mang sang, neu c6) va ngoal ra kh6ng bao gam cac ch[ tlai khong ch!u thue hollc khong llu'Q'c kha'u tru'.

Thue thu n~p hoan liJI llu'Q'C tlnh tren cac khoan chenh l~h glu'a gia trj ghi so va cd sci tfnh thue thu nhap cua cac khoan m1,1c tai san hoac cOng nc;I trl!n Bao cao tai chfnh hc;lp nhat: va llu'c;lc ghl nhan theo phu'dng phap Bang tan (16) ke toan. Thue thu nh~p hoan li!I phal tra phal llu'QC ghl nh~n Cho tat ca cac kholm chenh I~ ~m t:M1 cOn tal san thue thu nhap hoiin lal chi llu'Q'c ghl nh~n khl chAc chAn c6 llu lc;II nhu~n tlnh thue trong tu'dng lal lie khau triJ' cac khoan chenh I~ ~m tho'I.

·.TP.

18

TONG CONG TY CO PHAN DJCH VIJ KY THUAT DAU KHI VI~ NAM THUYh MINH BAO CAO TAI CHINH HQ'P NHAT (Tlep theo) MlU SO B 09-DN/HN

5.

Thue thu nMp hoan li!I c:fu'Qc xac c:f!nh theo thue sullt di,( tfnh se ap d11ng cho nam till san c:fliQC thu hoi hay ng phai tra c:fliqc thanh toan, Thue thu nh~p hoan li!i <1lic;1c ghi nh~n vao Bao cao ket qua hoat c:!Qng ldnh doanh hgp nh!t va chi ghi vao von chu so hu\J khi khoan thue <16 c6 lien quan c:!en cac khoan rnuc c:!u'Qc ghi thAng vao von chu so hu\J.

Tai san thue thu nMp hoan li!I va thue thu nMp hoan li!I phai tra (1u'qc bu tru khi Tcing cong ty c6 quyen hgp phap (1~ bu tru giij'a tal san thue thu nh~p hlen hanh vol thue thu nh(lp hien hanh phal nt)p vii khl cac tai san thut! thu nh~p hoan li!I vis thut! thu nMp hoan li!I phal tra lien quan tol thue thu nMp doanh nghlep c:fliQC quan ly bol cung m9t Cd quan thue va Tcing cong ty c6 di,( c:f!nh thanh toan thue thu nhap hlen hanh t~n cd 5(1 thu~n.

Vlec xac (1fnh thue thu nh~p doanh nghlep cua Tcing cong ty can cu' vao cac quy c:f!nh hien hanh ve thue. Tuy nhlen, nhung quy c:llnh nay thay <151 theo tllng thol Icy va vlec xac c:f!nh sau cung ve thue thu nh(lp doanh nghlep tuy thUQC vao ket qua ldt!m tra cua Cd quan thue CO th~m quyen.

cac lo(li thue khac c:fligc ap d11ng theo cac lu(lt thue hlen hanh till Viet Nam.

PhAn phcSI lql nhutn

Tcing cong ty thl,l'c hien ph8n phoi IQI nhuan narn tnidc theo Nghj quyet cua fli!I hQI £long cci <16ng. cac thu tuc va thol han chi tra c5 tut cho cac cci c:!ong c:fu'Qc th\J'(: hien theo quy (1fnh cua Lu~t doanh nghlep va cac quy (1!nh Nha nlioc c6 lil!n quan.

TIEN VA CAC KHOAN TIIO'NG f>llO'NG TIEN

31l!U7_018 31,Lg[2017

Tien m~t Tien gu1 ngan hang lien c:!ang chuy(fo cac khoan tu't1ng c:!u'dng tlen Tong

VN£l

32.131.265.932 3. 797 .580.063.393

389.291.691 2.480. 716.575. 743

6,310,817.196.759

VN£l

8.252.264.188 2.027.565.396.662

562.554.050 3. 724.993.163.562

5,761.373.378.462

6.

So dli cac khoan tu'dng c:!u'dng tl~n till ngay 31 thang 12 nam 2018 the hlen cac khoan tlen gu1 till cac ngAn hang thu'dng mill trong nulk c6 tho! han gu1 dU'ol 3 thang vol lai su!t tit 4, 1 %/nam c:!en 5,4%/nam (till ngay 31 thang 12 nam 2017: lal su!t tu'4%/nam (1en 5,5%/nam).

alu Tl/ NAM GIO' f>lN NGAY f>AO ~N

Cac khoan ~u tl1 nAm glu' c:!en ngay c:Jao hen bao gem cac khoan tlen gu11:i!i cac ngan hang thu'dng mill c6 Icy hen dai hdn 3 thang va d~I 1 nam vol lal su!t <1u'Qc hlit'lng tit 4,1%/nam c:!en 6,7%/nam (till ngay 31 thang 12 nam 2017: lai suat tit 5,1%/nam c:!en 6,7%/nam).

19

T6NG CONG TY CO PHAN DJCH VV ri' THU,b DAU KHf VIh° NAM THUYfr MINH BAO do TAI CHfNH HQ'P NHAT (Tlep theo) MlU SO B 09•DN/HN

7. PH,U THU NGAN H~N CUA KHACH HANG

Tong cong ty Thilm do Khal tnac Dllu kh[ Cong ty Oieu hanh Dau kh/ Bien Dong Vietnam Offshore Floating Terminal (R) Ltd Idemitsu Kosan Co., Ltd Cong ty TNHH MTV Oleu hanh Thl!m do Khal thac Dau khi trong nu'ck Cling ty Lien doanh Oieu hanh Cu\J Long Ban Quan ly Di/ an Olen h,tc Dllu khi Long Phu 1 Tong cong ty Khl Viet Nam Cong ty TNHH LQC Hoa dllu Nghi Sdn Talisman Vietnam Tong cling ty Phan b6n va H6a chat Dllu khl Cong ty TNHH MTV LQC h6a dllu Blnh Sdn Cac khach hang khac

127.779.145.187 122.181.834.198 111.331.999.583 108.607.467.566 91.356.899.583 79.952.808.699 71.678.401.440 58.530.739.993

1.146.095.156.159 3.012.163.207.374

31/12/2017 31/12/2018 (trlnh bay lal)

VNO VNO 611.036.865.916 136.688.907.059 183.126.994.082 276.702.231.448 152.911.936. 704 98.515.072.306 147.572.958.264 9.910.419.676

276.529.217.437 178.327.904.358 291.898.260.249 79.049.994.782 90.627.272.060

255.627.604.340 84.890.425.869 50,998.736.717

1.580.162.668.937 3.409. 928. 715.238

cac so du' phai thu tronq yeu val cac ben llen quan du'Q'c trlnh bay ~i Thuyet minh so 43.

Chi tlet cac khoan di/ phong theo tuol nq nhu' sau: 31/12/2018

G~ b1 V1ff)

de khoin ph;il thu khllich hang ng,n "'" ala klNich hang DU'dl 6 tMng 2.722.639.093.563 Tit ~n 6 !hang a!n diMt 1 nAm Tit 1 ram aEn diMI 2 nAm Tit 2 nim <1En dlMI 3 n~m Tit 3 nAm trd l!n

31/12/2017 (trinh bay t~n

67.115.896.914 41.376.014.673

DI,( phong VNf)

20.134,769.074 20,688.007 .337

Gia trl VN£>

3.074.688, 128.680 37 .213. 749.388

151.060.250.015

DI,( phong VNf)

64.816.021.199 45.371.219,039 139.406.366.n2 116.216.175.025 116.216.175.025 7.560.220.433

3.012.1113.207.374 202.410.170,475 3,409.928.715.238

11.164.124.816 75.530.125.008 97.584.456.706 7.560.220.440

191.838.9211.970

8. PHM THU VA PHAI TRA THEO n!N f>~ Kf HO~CH HQ'P f>l!ING XAY DI/NG

31/12/2018 31/12/2017 VNO VNO

Hqp c!ong do dang t;JI ng;liy kft thuc ky kf toan: PM! thu theo tlen d9 kl! hoach hqp dong xay di,mg 258.412.474.685 362.260.953.603 Pha! tra theo tlen di) ke hoacn hc;fp dong xay di,mg - (6.502.704.300)

258.412.474.685 355.758.249.303 Chi tll!'t nhU' sau: Chi phi hqp dong xay d\fng ci)ng lc,11 nnuan 115 ghi nhan trU' cac khoan 111 d1! ghl nhan luy ke Tru: so d1! phat hanh h6a ddn theo tlen di)

3.765.771.611.912

(3 .507 .359 .137 .227) 258.412.474.685

2.977 .237.420.630

(2.621.479.171.327) 355.758.249.303

20

TC>NG CONG TY CC> PHlN DJCH vv I()' THUAT olu KHi Vie," NAM THUYET MINH BAO CAO TAI CHINH HQ'P NHAT (Tlep theo} MAU Sci B 09-DN/HN

9, PHAI THU NGAN H~N KHAC

31/12/2017 31/12/2018 (trlnh bay lal)

VNO VNO Ky quy tal Ngan hang BNP Paribas (I) 740.320.000.000 Ban Quan ly D\f an fll~n h/c Dau khf Long Phu 1 (II) 210.752.827.234 333.861. 713.153 COng ty TNHH tee Hoa Dau Nghi Sdn (iii) 89.241.471.816 8.526.356.681 Ky Cu'QC, ky quy 57.325.138.784 7.204.816.563 Tap doan Dau khf Vi~t Nam (iv) 47.256.963.954 133.845.792.765 Lal d',1' thu tlen gu1 c6 ky han 42.554.142.369 32.839.087.830 Tong dlng ty Thi!m do Khai tnac Dilu Khf 30.251.150.814 365.897.059.719 Thul GTGT chu'a du'Q'c khau tru 29.118.842.032 2.162.865.852 Vietnam Offshore Floating Terminal (L) Limited 7.647.750.000 81.594.000.000 COng ty £lieu hanh Dau khl Bien OOng 4.922.599.447 11.755.759.525 CGGVeritas Services SA 3.103.389.859 3.037.716.742 Tong cOng ty Lap may Vl~t Nam 2.675.607.236 2.675.607.236 Khac 142.435.303.367 426.830.203.158

1.407.605.186.912 1.410.230.979.224

Khoan ky quy ngan ban t~I ngan hang BNP Paribas de m{J bao lanh thl,J'C hi~ hqp dong {J mttk ngoal cua Cong ty TNHH MTV D!ch v1,1 Cd khl Hang hai PTSC, m¢t ding ty con. Khoan ky quy nay khOng du'Qc tfnh l:!Ji.

(ii) Khoan phal thu tit Ban quan ly D\/ an fll~ l\fc Dliu khf Long Phu 1 la khoan phai thu tit doanh thu bich tnttk tut1ng ung v{JI phan cOng vi~c da hoan thanh cua D\/ an Nha may Nhl~t dl~n Long Phu 1.

(I)

(ill) Khoan phai thu COng ty TNHH tee H6a Dliu Nghl Sdn la khoan doanh thu trich t:nf{Jc sua chua Rota to may phat dl~n s5 1 ~I Nha may Li;,c H6a Dliu Nghl Sdn va m¢t s5 khoan khac.

(Iv) xnoan phal thu tu Tap doan Dllu khl Vl~t Nam g~m khoan phal thu tit doanh thu trfch tru'6'c cua D\f an PVN15.

Chi tlet cac khoan di/ phong theo tuol nq nhu' sau:

31/12/2018 Jl./12/2917 GI' tr1 DI,( phong

VNO Gia tr1 VNO

DI,( phlmg VNO

~c khoan ph•I thu khAc khich hang D11¢1 6 tnang Tit tren 6 thang aEn dl/"1 1 nlim Ti/ 1 nlim a«n dll"1 2 nlim Ti/ 2 nlim a«n d11"1 3 nlim Ti/ 3 nlim trll len

1.403.716.343.113 807.338.487

1.245.944.700 1.143.542.190 692,018.422 u;;,,,u.._u,-u,,

1.407.60!1.186.912 ,__, ··--· ·- ·--- ---

1.407.122.645.020 242.201.546 574.642.040 172.392.612 622.972.350 1,582.766.953 791.383.476 800.479.533 717.241.382 502.068.967 t:.r'II') n1a A">., 233.683.829 233.683.837

'7 '2K'7 &'71 ••1 • .. 410.'.2'10.979.224 1.699.!128.892

10. HANG TON KHO

31/12/2018 31/12/2017 (trinh bay l;ii) Gia 95c D!af 11hon9 Gia 95c Du' 11Mn9

VNfl VNfl VNO VNfl

Hang mua dang d1 tren dlf{Jng - 1.482.029.228 Nguy(m II~, v~t II~ 193.266.473.279 (4.194.353.161) 114.833.659.777 ( 4.455. 625. 939) COng Cl,I, d,,mg Cl,I 38.928.921.784 34.552.065.473 Chi phi san xuat, klnh doanh dcJ dang 264.405.104. 9n - 312.520.278.596 Hang h6a 1.529.706.974 - 6.826.735.873

498.130.207.014 S4-194.353.1&1> 470,214.768,947 (4,455,625.939)

Trang ni!m 2018, Tong cOng ty da hoan nh~p khoan d\/ phong glam gla hang ton kho v{J! gla trj 261.272. 778 dong (narn 2017: 753.216.880 dong).

21

Tc5NG CONG TY Cc5 PHlN DJCH VV K'f THUAT DAU KHi VI~ NAM THUY!T MINH BAO CAO TAI CHiNH HQ'P NHAT (Tla'p theo)

11. CHI PHi TRA TRl16'C

MAU S6 B 09-DN/HN

31/12/2018

a. Ngin hiJin Chi phi thiel: b! tau Blnh Minh 02 va CGG Amadues Chi phi tra tnt6'c khac

VNO

23.765.915.747 25.156.442. 796

31/12/2017 (trlnh bay l;;iil

VNO

8.630.155.430 · 22. 700.365.023

48.922.358.543 31.330,520.453

b.Dllilh;in Thue vl!n phong s/5 1-5 Le Du~n Thue c!al: 4'!i Khu kinh ti! Oinh Vu Chi phi glal ph6ng m~t b~ng till Cang Sdn Tra Chi phf tra truck dai han khac

291.074.610.274 109.199.934.035 97.578.459.163 54.502.525.207

299.690.039.427 113.054.049.359 100.066.579.447 177.921.791.228

552,355.528.679 690.732.459.461

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TdNG CONG TY cd PH;\N DJCH vv KY THU~T o;\u KHi VIfT NAM THUY@T MINH B.AO CAO TAI CHfNH HQ'P NH.(T (Tli'p theo) M.lu SO B 09-DN/HN

13. TAI sAN co f>:JNH vO HINH Quyen SU d1,mg Phlln mem TSCO vo hinh

Tong 11.it may vi tfnh khac NGuvtN GIA So dli t;;ii ngay 01/01/2018 1.310.220.000 95.781.769.244 1.839.261. 714 98.931.250.958 Mua trong nam - 9.810.171.500 9.810.171.500 fll!u tu XDCB hoan thanh - 7.227.600.000 - 7.227.600.000 Thanh ly, nhU'Qng ban - (206.790.000) - (206.790.000) Sodllqi ngay

1.310.220.000 112.612.750.744 1.839.261.714 115.762.232.458 31/12/2018

GIA TRt HAO MON LUY Kt' so du t;;il ngay 0110112018 - 74.342.357.741 1.057.928.380 75.400.286.121 Kh!u hao trong nam - 12.441.875.736 293.666.664 12. 735.542.400 Thanh ly, nhligng ban - (206. 790.000) - (206. 790. 000) So di/ qi ngay - 86.577 ,443.477 1.351.595.044 87.929.038.521 31/12/2018

GIATRJCON '-'1 SIS di/ qi ngay

1.310.220.000 21.439,411.503 781.333.334 23.530.964.837 01/01/2018

So di/ qi ngay 1.310.220.000 26.035,307.267 487.666.670 27.833.193.937 31/12/2018

14. BAT f>QNG SAN f>AU TI1 Cd so ha tlln.9.

NGUYEN GI.A So du' t;;ii 31/12/2017 va 31/12/2018

GI.A TR:J HAO MON LUY KE So du' t;;il 01/01/2018 Khau hao trong nam 56 di/ tfl 31/12/2018

GIA TRJ CON ~I So di/ qi 01/01/2018

So di/ qi 31/12/2018

Chi tlel: nguyen gla bSt l19ng sim l1llu tu cua Tong cong ty nhu' sau:

VNfl

229.280.786.454

36.474.194.403 4.735.271.856

41.209.466.259

192.806.592.051

188.071.320.195

31/12/2018

D1,1' an Cd so ha fang - 39, 8 hectare (1) D1,1' an Cd so h;;i tang - 23 hectare (ii)

VNO

131.881.668.267 97 .399.118.187

229.280. 786.454

(I) B!t d9ng sen 11liu tli nay dugc kh!u hao theo phlidng phap 4uo'ng thllng trong suot thc'Ji gian thue la 48 nam.

(ii) Bat dl}ng san 4l!u nr nay dlic;lc kM'u hao theo phlidng phap 4u'o'ng thllng trong suot tho'l gian thue la 49 nam,

Doanh thu va chi phi phat sinh tu vi~ cho thue bSt d9ng san l1llu tli cho nam tal chfnh ket thuc ngay 31 thang 12 nam 2018 ll!n llic;lt la 5.203.799.784 <1iing va 4.735.271.856 dong.Theo quy 4!nh t;;ii Oluan mt,(c ke toan Viet Nam so 05 - Bat d9ng san <!au nr, gla tr] hc;lp ly ctla bat d9ng san l1llu tli t;;il ngay ket thuc nlen di} ke toan din 41.(gc trlnh bay, tuy nhlen, Tong c6ng ty chu'a trlnh bay gla t:rj hc;lp ly cua bat dong san cTclu tu do Tong c6ng ty nilm glU' bat <1e,ng san nh.1im rnuc alch cho thue dal nan de thu lc;II fch va khong c6 ke ho;;ich chuyen nhligng trong tU'dng lai glln nen T6ng cong ty chu'a thl,l'C hlen xac 11!nh 4u'gc gia tr; hc;lp ly cua bat d9ng san <!au tli.

24

TONG CONG TY CO PH1.N DJCH VIJ KY THU,h DAU KHI VIP- NAM THUYET MINH BAO CAO TAI CHINH HQ'P NHAT (Tl4rp theo} MlU SO B 09-DN/HN

15. CHI PHI xlY DI/NG CO' BAN DO' DANG

31/12/2018 31/12/2017 (trinh bay lal)

VNO VNO

Oau tu' xay dl,(ng mo rQng cllu ding Oinh Vu 65.678.868.793 43.119.201.315 Xay dl,(ng din cu ding ~i ding Sao Mal - Mn 16.450.644.162 46.601.289.425 Oinh DI/ an 06ng m8f tau phuc Vl,I gl!n be) phuc Vl,I 14.823.092.735 8.101.557.005 Nha may LQC h6a dllu Nghl Sdn Xay dl,(ng co ban do dang khac 20.478.935.502 65.988.720.133

117.431.541.192 163.810.767.878

16. DAU TI/ VAO CONG TY UEN Kfr, U~N DOANH

31/12/2018 31/12/2017 (trinh bay lai)

VNO VNO

Gia tr! khoiln allu tu' g6c 2.479.809. 740. 787 2.479.809.740.787 Phln klt: qua thu'lln tu' de COng ty Hin klt, lien doanh: L0y k@' cac nam tnt& 3.204.448.651.370 2.860.209.354.556 L<11 nhu~n trong nam 722.591.930. 775 461.167.360.933 Tru': glilm v6'n g6p trong nilm (855.132.701.552) Tn:t: c6 tuc c:Ju'<1c chia trong narn (350.953.050.000) (263.897 .100.000) Oleu chlnh chenh I~ ty gla do chuy~ c:J6i bao (320.184.871.947) 146.969.035.881 cao

4.880.579,699.433 5.684.258.392,157

Thong tin chi tie!: ve cac Cong ty lien ket, llen doanh ~I ngay 31 thang 12 nilm 2018 nhU' sau:

Ty I~ so hii'u % Theo Theo giay v6n phep thl,(c

Ro c6ng ty Ola alem al!u nr g6p Hoat Oong chlnh

Cong ty Lien doanh Rong Ooi MV12 Singapore 33,00 33,00 D!ch v1,1 khal tnac kho chU'a n61 FSO

Cong ty Lien doanh Malaysia Vietnam Malaysia 49,00 49,00 D!ch v1,1 khal tnac kho Offshore Terminal (Labuan) Limited (I) chU'a n6i FSO, FPSO Cong ty Lien doanh Vietnam Offshore Malaysia 60,00 60,00 D!ch Vl,I khal thac kho Floating Terminal (Ruby) Limited (II) chU'a n6i FSO, FPSO Cong ty C6 phan che tao Gian khoan Vl~t Nam 28,75 28,75 Djch Vl,I che tao, i~p c:J~t Dau khi (Iii) c0ng trinh dau khi Cong ty Lien doanh PTSC South East Singapore 51,00 51,00 Dlch v1,1 khal thac kho Asia Pte Ltd (iv) chua n61 FSO, FPSO Cong ty Lien doanh PTSC Asia Pacific Singapore 51,00 51,00 D!ch v1,1 khai thac kho Pnvate Limited (v) chU'a n6i FSO, FPSO Cong ty C6 phan Cang T6ng hqp Thi Vl~t Nam 21,46 21,46 D!ch v1,1 ciln cu ding Vai (vi)

(I) C0ng ty Lien doanh Malaysia Vietnam Offshore Terminal (Labuan) Limited (MVOT) la Lien doanh c:rang klem scat, c:llJ'<1c thanh l~p glii'a T6ng c0ng ty va 461 tac Malaysia International Shipping Corporation Berhard tu' nam 2009 Oe Oau tu' kho n61 FSO "Orldd# SU'C chU'a 650.000 thung dau c:Je cho khach hang Tallsman Malaysia Limited thue trong vong 10 nam, phuc v1,1 khal tnac dau ngoal khdl till khu vl,(c ch6ng Ian thU'dng rnal PM-3 glii'a Vl~t Nam va Malaysia. Trong nam, MVOT aa ky phu luc SU'a 461 h(1p ®ng v<'.n ben thue Ve VI~ gfa hen thlft gfan thue b~t c:Jau tu' ngay 01 thang 01 nam 2018 c:Jen ngay 31 thang 12 nam 2027.

25

Tc5NG CONG TY cc5 PHlN D'.JCH VV KY THU~T DlU KHf VIeT NAM THUYET MINH BAO CAO TAI CHINH HQ'P NHAT (Tlep theo) MAU sc5 B 09•DN/HN

(vi)

(ii) C6ng ty Lien doanh Vietnam Offshore Floating Tenninal (Ruby) Limited c·voFT"} la Lien doanh dllng kiem scat, du'qc thanh l~p gii:ra Tong c6ng ty va doi tac Malaysia International Shipping Corporation Berhard tu' nl!m 2009, trong 116 Tong c6ng ty chll!m 60% von de sc1 hU\J, quan ly, va khai thac kho noi chu'a dau FPSO "Ruby II" ph1,1c Vl,I heat c19ng tham do khai thac dau khi cua khach hang Petronas Carigall Vietnam Limite~. Tu' n~ay 10 thang 9 nl!m 2017, T~p doan Dllu khf VI~ Nam thay the, tlep nh~n quyen lc;11 va ngh1a v1,1 cua Petronas Carigall Vietnam Limited thl,l'c hi~ hc;1p c1ong vdl VOFT theo th6a thu~n giu'a T~p doan Dau khf Viet Nam v<n Petronas Carigall Vietnam Limited. Trong nam 2018, hai ben g6p von cua VOFT da c1ong y thl/C hien glam von g6p tu' 54.640.000 06 la My xuong con 14.640.000 06 la My tu'dng ung vdi ty I~ g6p von cua cac chu sc1 hU\J va VOFT da thanh toan tlen glam von g6p cho cac chu slJ hU\J. Tili ngay 31 thang 12 nam 2018, von g6p cua Tong c6ng ty till VOFT la 8.784.000 Oo la My, tu'dng du'dng 156.473.118.448 dong.

(ill) Cong ty Co phlln Che tao Gian khoan Dau khi la m9t C6ng ty Co phlln c1llc;1c thanh l~p theo Glay chung nh~n dang ky doanh nghi~p so 3500806844 ngay 09 thang 7 narn 2007 do So Ke hoach Ollu tll tlnh Ba Ria - VOng Tau cap vlJi so v5n <11eu I~ dang ky la 594.897.870.000 c1ong. Trong 116, von g6p cua Tong c6ng ty la 171.056.430.000 dong, chll!m 28,75% v5n <11eu I~.

(iv) Cong ty Lien doanh PTSC South East Asia Private Limited ("PTSC SEA") la Lien doanh c1ong klem scat, du'qc thanh l~p trong thang 9 nam 2011 bol Tong c6ng ty cung c15i tac Vinson Holding Berhad theo Glay chung nh~n dau nr ra nlldc ngoai so 474/BKHOT-OTRNN ngay 31 thang 10 nl!m 2011 cua 89 Ke hoach va Oau nr de d'3u tu' c16ng mc11 va Cho thue kho noi chu'a, xuat dau (FSO) cho Cong ty Oleu hanh Dllu khi Bien 06ng ("BDPOC") thue ph1,1c Vl,I khal thac dllu, tho till 16 05,2 va 16 05.3 ngoai khdi Vl~t Nam. D1,1' an c6 tong vein dau nr la 149.318.329 06 la My, tlldng dlldng 3.071.478.027.530 c1ong, trong 116, Von g6p cua cac ben la 37.329.582 Oo la My Chiem 25% von dau tir, con lili la von vay. Trong 116, Tong c6ng ty g6p la 19.038.087 Oo la My, tu'dng du'dng 391.613.449.590 c1ong, chil!m 51 % von dieu I~. Till 31 thang 12 nl!m 2018, Tong cong ty dii thl,l'c hlen g6p v6n vao PTSC SEA la 16.320.000 06 la My, tu'dng dlldng 340.800.232.500 dong.

(v) Cong ty Lien doanh PTSC Asia Pacific Private Limited ("PTSC AP") la Lien doanh c1ong klem scat, c1lf9c thanh l~p trong nam 2012 blJi Tong Cong ty cung c15i tac Vinson Holdlng Berhad theo Glay chung nh~n d'3u nr ra nlldc ngoai so 561/BKHOT-OTRNN ngay 19 thang 10 nlim 2012 cua Be} Kl! hoacn va Ollu tu' de g6p vein d'3u ti/ kinh doanh kho nol chu'a, xuiit va xli' ly dau (FPSO) cho Tong c6ng ty Tham do Khai thac Dau khl thue ph1,1c V1,1 phat bien 16 01/97 va 16 02/97 thu9c vung trCing Cli'u Long ~I vung bien Vl~t Nam. 01,1' an c6 tong von dau tll la 429.977.481 06 la My, tu'dng c1Utlng 9.113.372.709.795 c1ong, trong 116, von g6p cua cac ben la 119.996.426 06 la My chiem 27,90% von dau tll, con lill la von vay. Trong 116, Tong cong ty g6p la 61,198.177 06 la My, tu'dng c1Utlng 1.272.922.081.600 c1ang, chlem 51% v5n meu 1e. T8ng c6ng ty da tmrc hten g6p von vao PTSC AP la 51.000.000 Oo la My, tlldng dlldng 1.069.026.300.000 c1ong. Trong nlim 2018, hal ben g6p vein cua PTSC AP c1a c1ong y thl,l'c hi~n giam vein g6p tu' 100.000.000 06 la My xueing con 60.000.000 06 la My tu'dng ung vdl ty I~ g6p v5n cua cac chu sc1 hU\J va PTSC AP c1a thl,l'c hl~n thanh toan tlen giam v5n g6p cho cac chu sc1 hU\J. Till ngay 31 thang 12 nam 2018, von g6p cua Tong c6ng ty ~i PTSC AP la 30.600.000 06 la My, tlldng dlldng 641.415.780.000 c1ong.

Cong ty Co phan Cang Tong hi;lp Th! Viti (g9i tat la •eang Thi Val") la m9t Cong ty Co phan c1ll,;1c thanh l~p theo Glay chung nh~n dl!ng ky kinh doanh so 3502259121 ngay 21 thang 7 nam 2014 do Sc1 Kl! hoach Oau ti/ tlnh Ba Ria - VOng Tt:iu cap vdl sci van c11eu I~ dang ky la 60.000.000.000 c1ong. Theo Glay chung nh~n dang ky klnh doanh cua Cang Th! Val, Cong ty Co Phlln Cang Dlch Vl,I Dllu khf Tong hep Phu My, Cong ty con, nam giu' 36% van dieu I~ cua Cang Th! Vai. Theo quy c1!nh ve each tfnh ty I~ so hCru cua Cong ty me dol v61 cac khoan d'3u tu' cua c6ng ty con, Tong c6ng ty gian tlep sc1 hU\J 21,46% vein c11eu I~ cua Cang Thi Val. Do 116, Cang Thi Vai la ding ty lien kel: cua Tong c6ng ty theo quy c1jnh ke tcan hl~n hanh.

26

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TONG CONG TY CO PH~N D:JCH VII KY THUAT DlU KHI VJtf NAM THUYET MINH BAO CAO TAI CHfNH HQ'P Ntil{T (Tlep theo) MAU sc5 B 09-DN/HN

18. PH.AI TRA NGl/O'I BAN NGAN H~N

31/12/2018 31/12/2017 (trinh balt'. l~ll Gia trj 55 co kM nlfng tr.! no Gia tr156 c6 khil nl!ng tra no VNO VNO VNO VNO

C0ng ty Lien doanh PTSC Asia Pacific 368.421.977.726 368.421.977.726 2.212.431.744 2.212.431.744 Private Limited Lien doanh VJ~t -

127.566.952.052 127.566.952.052 8.687.405.400 8. 687.405 .400 Nga Vletsovpetro C0ng ty CGG

119.626.355.076 119.626.355.076 78.956.740.031 78.956.740.031 Services SA C0ng ty lien doanh PTSC South East 116.413.902.270 116.413.902.270 100.440.358.115 100.440.358.115 Asia Private Limited C0ng ty CGG Services (Singapore) 105.284.869.760 105.284.869.760 53.048.094.313 53.048.094.313 Private Limited CGG Manne B.V. 88.217.166.446 88.217 .166.446 61.439.506.423 61.439.506.423 C0ng ty TNHH Hai

78.159.363.947 78.159.363.947 68.664.051.310 68.664.051.310 Du'ong Keppel FloaTEC, LLC 75.471.125.414 75.471.125.414 56.093.345.483 56.093.345.483 C0ng ty CP Dlch v1,1 33.662.079.196 33.662.079.196 143.435.112.738 143.435.112.738 Hang Hal Toten Nam Phili tra ng.§n h~n 2.065.769.263.458 2.065.769.263.458 2.522.329.654.011 2.522.329.654.011 khac

3.178.593.055.345 3.178.593,055.345 3,095.306.699.568 3.095.306.699.568

19.

cac s5 du' phai tra tl'Qng yeu v~I cac ben lien quan l1u'Q'c trinh bay t~i Thuyet minh s5 43.

THUt VA CAC KHOAN PHAI NQP/THU NHA Nl/oc

Chi tlet thue va cac khoan phal n9p nha nu'l1c:

Thut! gla tr! gla tllng Thue thu nhap doanh nghi~p Thue thu nh&p ca nhan Cac I0\li thue khac Cac khoan phal n9p khac

31/12/2018 31/12/2017 (trinh blllt'. 1~1)

VNO VNO

5.377.419.163 28.071.456.210 61.695.301.427 39.861.837.727 18.447.416.621 10.316.244.108 35.902.916.691 158.765.014.371

2.258.036.969 121.423,053,902 239.272.589.385 -

~

I (1( \J>~ ~

28

.,

Tc5NG CONG TY ~(S P~AN l?JCH VV KY THU~T DAU KHi VleT NAM THUYET MINH BAO CAO TAI CHiNH HQ'P NHAT (Tlep theo) MAU so B 09-DN/HN

Chi tiet tinh hinh thl,l'c hi~n nghia vu thue vd1 Nha mtoc theo tu11g loal thue nhu' sau:

31/12/2017 {trtnh ba:z: l;,il) 55 Qhal n~Q SO'da nOQ

VNt> VNt> VN£>

Thue GTGT hang ban n¢1 d]a 28.066.941.338 305.379.670.433 328.069.192.610 Thul!' GTGT hang nMp khau 21.605.872.658 21.605.872.658 Thul!' xuat nhap khau 9.732.230.309 9.732.230.309 Thue thu nhap doanh nghll)p (733.203.842) 208.978.470.197 186.770.962.532 Toue thu nh~p ca nhan 10.092.246.252 139.106.415.238 131.580.295.329 Tout!' tal nguyen 1.507.074 529.590.781 531.097.855 Thul!' nha dat 2.336.016.373 2.336.016.373 Thue mOn bal 51.000.000 51.000.000 cac10~1 thuekhac 158.684.561.535 284.420.505.966 407.276.697.189 eac khoan khac 2.258.036. 969 26.845. 947 .874 29.103. 984.843

31L!lf.2018 VN£>

5.377.419.161

21.474.303.823 17.618.366.161

35.828.370.312

198.370.089.326 998.985.719.829 1.117.057.349.698 80.298.459.457 Trong 46: Thu€ va cac khoan phal thu Nha N(/(Jc Thu€ va cac khoan phal tra Nha N(/(Jc

40.902.500.059

239.272.589.385

41.124.594.445

121.423.053.902

20. CHI PHt PHAI TRA NGAN ""N

31@2018 VN£>

31/12/2017 (trlnh ba:z: Jail

VN£>

DI/ an Ca Rong ee 187.773.398.105 109.526.399.197 DI/ an Nha may Nhll)t cfl~n Long Phu 1 107.641.272.127 239.144. 709.614 Chi phf thl/C hlei, g61 thl!u v~n hanh quan ly cang 98.869.272.052 8.596.535.446 NSRP DI/ an Daman 72.424.015.761 93.568.956.410 DI/ an Maharaja Lela South 66.443.470.140 66.443.470.140 DI/ an nha may NPK 53.946.593.800 56.630.235.474 Chi phf phal tra khac 475.172.495.028 1.304.194.217.397

1.062.270.517.013 1.878.104.523.678

21. PHAI TRA NGAN ~N KHAC 31/12/2017

31/12/2018 (trlnh bay Jal) VNO VNO

HP doan COng nghil)p Tau thuy Vll)t Nam (I) 420. 710. 724.474 410.755.271.657 nen lu'ong thutmg phal tra ngutil lao d¢ng 56. 534. 950.117 37 .031.968.642 Cong ty cfleu hilnh Dau khl Bien Dong 23.648.264.841 12.559.908.872 Phai tra d5 tut cho cac co dOng (11) 17.570.581.159 15.306.325.596 cac khoan phai tra, phal n9p khac 107.292.677.733 238.323.539.668

625. 757. 198.3 24 713.977 .014.435

(I) Khoan phai tra cho Tong c:Ong ty COng nghil)p Tau thuy la khoim thanh toan d~ OJOI chi phf c:!6ng mdl kho nol chu'a dau FS05 ma Tong cOng ty la chu dau tu' va Tong cong ty COng nghi~p Tau thuy Iii nha thau thl,l'c hll)n.

(II) Khoan CO ru'C phai tra cho cac CO (long la CO ttrc cua nam 2017 va co tut cua cac nam tru'oc ma cac co c:long chi.fa IU\J ky chi.fa thl/c hil)n thu tuc c:le nh~n.

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Tc5NG CONG TY cc5 PHAN D:JCH VV IN THUAT DAU KHi vie,- NAM THUYET MINH BAO CAO TAI CHINH HQ'P NHAT (Tllp theo}

cac khoan vay dal nan c1U'l;lc hoan tra thee IJch bl~u sau:

31L.!li2018

Trong vong mqt nam Trong nam thu' hai Tu nam thu' ba c11!'n nllm thu' nam Tren nam nam

Tru': s5 vay dal him phal tra trong vong 12 thang c1U'l;lc trlnh bay ~I Thuyet mlnh s5 22 54 phai tra sau 12 thang

914,050.154.397

(721.241.129.887)

192.809.024.510

1.155.416.369. 913

(254.715.582.472) 900.700.787.441

24.

MlU SOB 09-DN/HN

31L.!li2Q17 VN£l

721.241.129.887 86.373.838.334 88.551.732.537 17 .883.453.639

VN£l

254.715.582.472 256.828.461.609 606.196.144.465 37.676.181.367

NGllO'I MUA TRA TIEN TRU()'C DAI ~N

Ngut/1 mua tra tlen tru'c1c dal han th~ hl~n chu yl!'u la khoan U'ng tru'(1c tu' Ban Quan ly DI,( an £ll~n h,l'c Dau khf Long Phu 1 cho vi~ tturc hl~n Di,t an Nha may Nhi~t c11~n Long Phu 1 vol so tlen U'ng tntclc till ngay 31 thang 12 nam 2018 la 838.350.507 .176 cfcing (so tlen U'ng tru'(1c ~I ngay 31 thang 12 nam 2017 la 1.024.347.199.005 cfcing) va mQt so khoan khac,

25. DOANH THU CHUA THI/C HleN

Doanh thu chu'a thi,tc hl~n chu yl!'u th~ hl~n:

a. Khoan thanh toan tru'(1c tu' Cong ty TNHH Loe H6a Dau Nghl Sdn thee Hc;lp cfcing so 037 /2016/NSRP.OPE-PTSC ngay 07 thang 10 narn 2016 ve vl~c c16ng mc'.11 tau, su' dunq tau va dlch Vl,I hang hal. Theo quy c1Jnh cua hc;lp cfcing, Cong ty TNHH LQc Hoa Dau Nghl son se tra tru'c1C cho Tong cong ty mQt khoim tll!n thu~ tau la 190 ty cfcing va s5 tll!n tra tru'c1C nay se c1ltl;lc tru' dl!n vao tll!n cung cap tau hang thang trong thcll glan 5 nam; va

b. Khoan thanh toan tru'(1c tu'vl~c cho thu~ cd Sci hi! tl!ng va c1at tren dl~n t!ch c1at 39,8 ha va dl~n tich c1at 23 ha till Can cu' Djch v1,1 Hang hill Dau khi Sao Mal - Bl!'n £llnh, Thanh pho V0ng Tau vc'.11 so til!n l'an lu'Q't la 143 ty <fiing va 107 ty <fiing. Doanh thu chu'a thuc hl~n nay c1U'l;lc phan bo dl!n vao kl!'t qua klnh doanh hang nam tu'dng U'ng vc'.11 thcll glan cho thu~ ll!n lu'Qt la 48 narn Va 49 nllm.

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TC5NG CONG TY co PHlN DJCH vv KY THUAT olu KHf VI~T NAM THUYtr MINH BAO CAO TAJ CHfNH HQ'P NHiT (Tli'p theo)

29. CAC KHOAN Ml,IC NGOiu BANG CAN DOI Kl TOAN

Ngo.;il t~ cac loal:

Mlu SO B 09•DN/HN

ee la My (USO) Euro (EUR) Bang Anh (GBP)

____ 3_1~/1_2~/_20_1_8 31/12/2017

136.351.260 57.574.490 1.954 3.978

______ 2_4_5_.2_1_8 245.224

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• • Tc5NG CONG TY cc5 PHlN DJCH vv KY THUAT Dlu KHf vxtr NAM THUYET MINH BAO CAO TAI CHINH HQ'P NHAT (Tlep theo) MAU s6 B 09-DN/HN • 32. DOANH THU BAN H.ANG V.A CUNG c;lp DJCH VV • Nam 2017

Nam 2018 (trinh bay lat} VN£l VN£l • Doanh thu ban hang 1.507 .864.967 .490 1.667.151.101.181 • Doanh thu cung ca'p dlch v1,1 9.319.608.957.696 11.115.220.381.322

Doanh thu hQ'p tfong xay d¢ig 3.810.649.606.195 4.138.340.537.082 • 14.638.123.531.381 16.920.712.019.585

• 33 . GIA VON H.ANG BAN vA DJCH vv CUNG CAP

• Nam 2017 Nam 2018 (trinh bay lal} • VN£l VN£l

Gia von cua hang h6a i:Ta ban 1.283.136.269. 084 1.592.546.446.284 • Gia von cua dlch Vl,J i:1a cung ca'p 8.605.758.395.389 10.188. 709.859.023 Gia v6n hQ'p i:Tong xay d¢1g 3.630.487.192.885 4.059.582.312.955 • 13.519.381.857.358 15.840.838.618.262 • 34 . CHI PHI SAN XUAT, KINH DOANH THEO vtu T6 • Nam 2017 • Nam 2018 (trinh bay lai}

VN£l VN£l • Chi phi nguyen ll~u, v~t ll~u 3.036.163.278.131 1.721.480.111.742 Chi phi nhan cOng 2.421.706.561.745 2.338. 752.299.859 • Chi phi kMu hao tai san co i:Tfnh 567.235.843.332 682.289.830.818 Chi phi d!ch v1,1 mua ngoal 6.747.968.598.523 9.652.632. 717.9P • Chi phf khac 1.367 .008.377. 795 2.238.920.239.129

14.140.082.659.526 ___!_6.634,075.199.461 • • 35 • DOANH THU HO~T f>QNG TAI CHiNH Nam 2017

Nam 2018 (trlnh bay lal} • VN£l VN£l

• Lal tlen gul, tlen cho vay 243.091.802. 748 224.505.086.134 Co tu'C, IQ'I nhu~n i:1u'Q'c chla 8.640.000.000 10.800.000.000 • Lal chenh l~ch ty gla 233.815.502.366 59.084.298.192 Doanh thu hoat l19ng tal chlnh khac 20.300.584.361 357.074.004

~ • 505.847 ,889.475 294.746.458.330 :A\;

• CHI PHi TAI CHfNH GIIINII 36. C:ONG Nam 2017 i.CH NHl!I • Nam 2018 (trinh bay lj,!I} DELOI

VN£l VN£l 'IIET ~ • ·;--..:.__ ~ Chi phf lal vay 26.802.119.146 37.945.717.026 ---= • L~ chenh l~h ty gla 38.906.453.244 42.136.497 .879

D1,1' phong cac kholm i:T~u tu' dai hen 461.042. 740 1.085.132.587 • Chi phf tai chfnh knac 927.997 3.319.191.197 66.170.543.127 84.486.538,689 • • • • 41 •

TONG CONG TY CO PHAN D:JCH VIJ KY THUAT DAU KHf VJtf NAM THUYET MINH BAO CAO TAI CHiNH HQ'P NHAT (Tlep theo)

37. PHAN LAI TRONG CONG TY UtN Kfr, UEN DOANH

Nam 2018 VNfl

Cong ty Co philn Che tao Gian khoan Dilu kh] Cong ty Lien doanh Rong flol MV12 C0ng ty Lien doanh Malaysia Vietnam Offshore Terminal (Labuan) Limited Cong ty Lien doanh Vietnam Offshore Floating Terminal (Ruby) Limited Cong ty Lien doanh PTSC South East Asia Private Limited Cong ty Lien doanh PTSC Asia Pacific Private Limited

722.591.930.775

38. CHI PHi BAN HANG VA CHI PHi QUAN LY DOANH NGHieP

Nam 2018

Cac khoan chi ph( ban hang Chi phi h.fdng Chi phi quanq cao, tlep thj cac khoim chi phi khac

Cac khoan chi phi quan ly doanh nghl•p Chi phi IU'dng Djch v1,1 mua ngoai Chi phi kh§u hao tai san c5 ct!nh cac khoan di,( phllng Cac knoan chi phi khac

MIU SOB 09-DN/HN

Nam 2017 (trinh bay lai)

1.164.867 .061 342.409.809.934

257 .112.737 .549

38.271.041.784

83.633.474.447

VNt)

(38.955.361.764) 7.320.542.503

172.192.572.637

2.135. 959.165

177.467.502.799

141.006.145.593

461.167.360.933

VNfl

17.061.090.196 50.023.920.995 34.420.986.367

Nam 2017 (trinh bay liJI)

VNfl

13.545.870.600 50.585.410.172 21.101.391.361

101.505.997 .558 85.232.672.133

239.070.575.044 199.368.947.449 38.741.063.721 2.188.475. 790

165.181.679.066

216.335.351.914 172.667.885.450 35.113.467.023 80.832.927.292

203.054.277.387 644.550.741.070 708.003.909.066

T' 'Hi n Al ~ ;o --

42

• • Tc5NG CONG TY cc5 PH:lN D:JCH vv ri THU.AT o:lu KHf VIET NAM THUYET MINH BAO cAo TAI CHiNH HQ'P NH.(T (Tll!'p theo) MAU SO B 09-DN/HN • 39. LQ'I NHU4N KHAC • Nam 2017

Nlim 2018 (trinh bay lai) VNO VNO • Thu phf boi thu'ong cham dut hQ'p tf<lng trutk • tho'I han cue hQ'p tf<lng cho thue tau FPSO 30.575.719.806 4.916.354.420.936 Lam Sdn

• Hean nMp di,( phong glam gia dlch V',I O&M 24.601.469.091 tau FPSO Lam Sdn, FPSO Bien Oong 01

Thu tu phat, boi thu'o'ng Sl,I' co va tien thu'6'ng 9.265.872.900 11.995.796.741 • Thu nh~p tu boi thu'/1ng thiet hili SI,( CO h6ng may phat men tau CGG Amadues va thay 3.546.506.383 71.994.307.058 • the cap tau Blnh Minh 02 Thu nh~p tu' thanh ly tal San co d)nh 2.234.501.151 7.918.545.092 • Hean nh~p dl,I' phong bao hanh cac dl,I' an - 244.904.162.023 cac khoan thu nh~p khac 18.386.250.344 21.308.630.731 • Thu nhtp khac 88.610.319.675 ~74.475.862.581

• Ghi nh~n chenh l~h do danh gia li!i tai san 622.221.509.512 cua PTSC CGGV (*)

Tien phat, bell thu'ong 5.093.597 .287 6.661.062.683 • Thue nc)p them, tien ch~m nc)p sau thanh tra 1.452.925.791 1.587 .982.437 Tra phi boi thu'o'ng cham dut hQ'p tf<lng tni6'c • tho'f hen cua hQ'p tf<lng thue tau FPSO Lam - 4.844.168.965.741 Sdn • Chi phi su'a chu'a th let hill sl,( co h6ng may phat men tau CGG Amadues va thay the cap - 62.787.583.050 tau Blnh Minh 02 • Cac khoan chi phi khac 18.462.510.266 17.621.847.819 Chlphikhac 647.230.542.856 4.932.827 .441.730 • (L6)/lql nhu,n khac !558.620.223.1812 341.648.420.851 • (*) Nhu' da neu ti!i Thuyel: minh so 1, bao cao tal chfnh cho nam tai chlnh ket tnuc ngay 31 thang • 12 nlim 2018 cue PTSC CGGV du'Q'c l~p theo cd s6' ke tean khong dap utig gla d)nh hoat dl)ng lien tuc, vi v~y, tal san va cong nQ' du'Q'c danh gia li!i va ghl nh~n theo gla trt thuan c6 the thl,l'c hlen • c1u'Qc till ngay kel: tnuc nlen al). Chenh lech ii\ do danh gla li!I du'Q'c ghl nh~n vao chi phi khac, chi tie\: nhu' sau: • LI\ do danh gla li!I tal san c6 d)nh 544.819.956.545 LIi do 11anh gia li!i chi ph! tra tn.t6'c 77.401.552.967 I ' • 622.221.509.512

• 40 . CHI PHi THU~ THU NH~P DOANH NGHI~P HI~N HANH • Nlim 2017 Nam 2018 (trinh bay lai) • VNO VNO • LQ'I nhu~n tnrcc thue 976.333.989.337 1.299.712.521.552

Cac khoan meu chinh tling ( 1.175.309.471. 736) 2.565.581.078.401 • Cac khoan meu chinh glam 1.277 .049.756. 920 (628.581.078.374} Thu nhtp chlu thul!' 1.078.074.274.521 3.236.956.863.579 • Chuyen 11\ cac nlim tru'ck - (105.486.125.403} Thu nh,p trnh thue 1.078.074.274.521 3.131.470.738.176 • Thue thu nh~p doanh nghlep 204.239.150.709 626.294.147 .635 Ml~n glam thue (i) (l.153.955.375) (8.573.594.158) • Thue thu nh~p doanh nghiep bo sung 5.893.274.863 1.863.269.030 Thue thu nh~p doanh nghlep meu chinh - (1.198.776.701) • glam nlim tn16'c Chi phf thuir thu nhjp doanh nghl~p 208.978.470.197 618.385.045.806 --- • hi,on hanh

• 43 •

Tc5NG CONG TY di PHAN D:JCH VV KY THUAT DAU KHf VIfT NAM THUYET MINH BAO CAO TAI CHiNH HQ'P NHiT (Tlep theo) MAU s(S B 09-DN/HN

41.

Cong ty m(;! va cac cong ty con c6 nghia v1,1 phal nop thue thu nh~p doanh nghl~p thee thue suat 20% (nam 2017: 20%) tren thu nhap tinh thue.

(i) Ml~n glam thue chu yeu the hi~ so thue cM;lc ml~n trong 4 nam ke tit nam c1au tlen c6 thu nhap tinh thue va dU'Qc glam 50% s0" thue phal nop trong 9 narn tlep thee cua C0ng ty Cel phan Cimg Dlch v1,1 Dllu kh( Olnh Vii va C0ng ty C5 phlln Cang Djch Vl,I Dau khf Tong h<;lp PTSC Thanh Hoa.

LAI ca BAN TR~N cc5 PHif°u

Vl~ tinh tcan lal cd ban tren c5 phleu phan bo cho cac co dong so hu'U co phan ph5 thong cua C0ng ty m(;! dU'Qc thc,(c hl~n tren co so cac so ll~u sau:

Lc;II nhu~n tron.9 nam phan bo cho cac co dong so hu'U co phlln pho thong cua Cong ty me Tru: Trfch tarn quy khen thu'c'1ng, phuc lc;II theo ke noacn Lc;II nhu~n de tlnh ll!I Cd ban tren c5 phl!u SO" blnh quan gla quyen cua c5 phleu ph5 thong de tfnh ll!I cd ban tr~ co phleu LIii ee ban tren clS phl@'u

f>ieu chinh 1,i so er$ phleu phi$ thong binh quin gia quyen

Trang nam 2018, T5ng cong ty da chla eel tu'c b4ng co phleu b4ng hlnh thu'c phat hanh them 31.265.869 co phan tlidng u'ng vc'.11 so tlen la 312.658.690.000 dong tit nguon lc;II nhu~n sau thue chu'a phan phO"l nam 2015 theo Nghj quyet so 308/NQ·DVKT-OHOCO ngay 25 thang 5 nam 2018 cua Oal hol cf6ng c5 dcng Tong dlng ty Co phan Djch Vl,I Ky thuat Dllu khi Vl~t Nam. Cac Sc/ kl~n nay d~n den vl~c dieu chinh hol to so binh quan gia quy~n cua eel phleu pho thong cho nam tal chfnh k!t tnuc ngay 31 thang 12 nam 2017 nhu' sau:

56 clS phieu blnh qulln gla quyen

Nam 2017 Nam 2018 (trlnh bay l§!I)

VNO VNO

980.592. 026.592 1.006.897 .375.323

77.734.925.733 90.775.446.381 902.857.100.859 916.121.928.942

477.966.290 477.966.290

1.889 1.917

42.

Theo bao cao 1:i\l ch(nh cho nim 1:i\l ch(nh ket th(lc ngay 31 thang 12 nim 2017 Anh hu'llng cua vi~ tang them co phlln tit 1<;11 nhuan cac nam tru'ck So ell! crmu chlnh 1,1

CAM KET THUE HO~T £>ONG

446.700.421

31.265.869

477 .966.290

Nl!m 2018 Nl!m 2017

(trinh bay 15!1) VNO

Chi phi thue heat d9ng tol thleu da ghl nh~n~ "'- ~- vao bao cao ket qua hoat dqng kinh doanh 774.395.855.794 965.316.620.492 ~ ~

trong nam --------- ---------.. * Ti!i ngay ket thuc nien do ke toan, T5ng cong ty c6 cac khoan cam ket thue hoat d0ng khong huy ' ngang viii llch thanh toan nhu' sau:

31/12/2018 31/12(2017 _________ {trinh bay lal) VNO VNO

VNO

Trang vong mot narn Tu' narn thu' hal den nam thu' nam Sau nam nam

111.504.154.893 377.421.687 .874

1.042.342.644.112

544.308.456.824 811.248.370.079 863. 901.620. 974

1.531.268.486.879 2,219.458.447.877

44

TONG CONG TY clS PHl.N D:JCH VV KY THU~T DAU KHf VI~ NAM THUYET MINH BAO CAO TAI CHiNH HQ'P NHAT (Tlfp theo) MAU SO B 09-DN/HN

43.

Ti!I ngay 31 thang 12 narn 2018, T6ng cong ty c6 cac khoan cam ket thue tau heat (fl)ng; thue (fat till Vung Tau vdl rnuc 111ch lam van ph6ng cho Cong ty Cang D!ch v1,1 Dau khi va Cong ty TNHH M1V Djch v1,1 Cd khi Hang hal PTSC; thue t1at vc11 m1,1c (ffch klnh doanh djch Vl,I cang cua COng ty Cl! phl!n Cang Djch v1,1 Dau khf T6ng hr;lp Phu My, Cong ty C6 phan Oau tu' Dau khf Sao Mai - Ben Olnh; thue tal san vdl muc clfch klnh doanh djch v1,1 khach san cua Cong ty TNHH M1V Khach san Dau khf PTSC khllng huy ngang.

cac hr;lp dong thue tau 111.J'Qc ky vdl th~ han tu 1 nam (fen 5 nam tinh tu nam 2016. Hr;lp t1ong thue (fat till Vung Tau c1u'r;lc ky v6'1 th~ han thue Iii 50 nam tinh tll' nam 2002.

CONG Cl,I TAI CHiNH

Quan ly rui ro v6n

T6ng cllng ty quan ly nguf,n v6n nhAm (fam bao rAng Tong cllng ty c6 the Vu'a heat 11(:,ng lien tuc vu'a t61 t1a h6a lr;II fch cua cac co (fong thong qua tol u\J h6a s6 du' ngu'On von va cilng nr;I.

Cau true von cue Tong cong ty glim c6 cac khoan nc;t thuan (bao gom cac khoan vay nhu' t1a trinh bay till Thuyel: minh s6 22 va SO 23, trU' c11 tlen Vil cac khoan tu'dng t1u'dng tlen), phl!n v6n thUQC Sd hiru cua cac co t1ong cua Tong cong ty (bao gom van g6p cua chu so hu'U, th~ng du' van c/S phan, quy dau tu' phat trien, lc;li nhu~n Sau thue chu'a phan ph6i vii lr;li ich CO (fong khong Idem soat).

H~ so c1on bdy ti!/ cnlnn H~ so t1on b~y tai chfnh cua Tong cong ty till ngay ket thuc nlen t1Q ke toan nhu' sau:

31@2017

Cac khoan vay Tru: Tien va cac khoan tu'dng t1u'dng tlen Nr;I thul!n Von chu so hu'U Ty I~ nq thuan tren v6n chu siJ hu'U

31@2018 VNO

914.050.154.397 6.310.817.196.759

12.705.246.627.662

VNO

1.155.416.369,913 5.761.373.378.462

12.080. 763.384.184

cse chlnh sach ki toan chu yiu Chi tlet cac chfnh sach ke toan cnu yeu va cac phu'dng phap ma Tling cong ty ap d1,1ng (bao glim cac tleu chf (fe ghi nh~n, co SO xac cilnh gla trj va Cd Sci ghi nh~n cac kboan thu nh~p va chi phi) 1161 vol tung IOi!I tai san tal chfnh va cllng nr;I t:al chlnh c:fU'r;lc trlnh bay till Thuyet mlnh so 4.

s f

Cac 10111 c6ng c1,1 tal chfnh Gia tr1 ghi s6

31/12/2017 31/12/2018 (trinh bil)'. lal)

VNO VNO Tai san tai chlnh Tlen va cac khoan tU'dng t1U'dng tien 6.310.817.196.759 5.761.373.378.462 Phai thu khach hang va phai thu 4.129.913.191.539 4.628.506.607. 594

~ khac Phai thu ve cho vay - - r.: Oau tU' tal chfnh 1. 751. 207 .350.638 1.550.108.033.999

\RA Cac khoan ky quy 67.918.948.998 16.983.753.278 12.259.856.687 .934 11.956.971.773.333

~ c6ng nq tai chfnh . "' Cac khoan vay 914.050.154.397 1.155.416.369.913 ~ Phai tra ngutn ban va phai tra khac 3. 700.680.172.303 3.739.504.474.195 Chi phf phal tra 1.062.270.517.013 1.878.104.523.678 D1,1' phong phal tra 1.574.976.297 .272 1.496.14-0.107. 799

7 .251.977 .140.985 8.269.165.475.585

- ·p

45

Tc5NG CCNG 1Y CO PHlN DJCH VV KY THUAT DAU KHi VJ$T NAM THUYET MINH BAO CAO T.U CHiNH HQ'P NHAT {Tiep theo) MlU 50 B 09-DN/HN

Ngay 06 thang 11 narn 2009, BQ Tai chfnh ban hanh Thong nr so 210/2009/TT-BTC (-Thong t:u' 210") yl!u cau ap d1,mg Chuan muc bao cao tat chfnh Quoc te ve vl~c trlnh bay Bao cao tal chfnh va thuyet mlnh thong tin doi vol con-9 C1,J tai chinh. Tuy nhien, Thong tu 210 cung nhtr cac quy d!nh hien hanh khong du'a ra hLt(lng d~n tlfdng dl.J'dng cho vi~ danh gla va ghl nh~n cong C1,J tai chinh bao gem ca ap d1,mg gia trj hi;lp ly, nhlim phu hi;lp vol Chuan rrnrc bao cao tai chfnh Quoc te. Theo 116, Tong ding ty chu'a c6 Cd SO IJe xac 11Jnh IJLtr;1c gia trj hi;lp ly cua tal san tal chfnh va cong nljl tal chinh tili ngay ket thuc nlen IJQ ke toan,

Mi.ic tleu quan ly rul ro tal chlnh

Tong cong ty IJa xay dt,J'ng M thong quan ly rui ro nhlim phat hi~n va IJanh gla cac rul ro ma Tong cong ty phai chiu, thlel: l~p cac chfnh sach va quy trinh klem scat rul ro a rmrc cha'p nh~n 11Lli;lc. He thong quan ly rul ro IJLti;lc xem xet li!I IJ]nh ky nhlim phan anh nhu'ng thay IJoi cua IJleu Iden thi Wong va hoat IJ(ing cua Tong cong ty.

Rul ro tai chinh bao gem rui ro th! Wong (bao gem rul ro ty gla, rul ro ll!i suat va rul ro ve gla cac khoan 11au tLI va gla hang h6a), rul ro tin d1,mg, rul ro thanh khoan,

Rlil ro th/ trU'ilng

Hoitt IJ(ing klnh doanh cua Tong ding ty se chu yeu chlu rul ro khl c6 sl,( thay IJoi ve ty gia hoi IJoai, lai suat, gla cac khoan 11au t:u' va gla hang h6a.

Quan /y nil ro ty g/a

Tong ding ty thuc hl~n m(it so cac glao dJch c6 gee ngoill te, theo 116, Tong cilng ty se chlu rul ro khl c6 blen IJ(ing ve ty gla. Rul ro nay IJLli;lc Tong tang ty quan trj bling chinh sach can IJoi nguon thu va chi ngoill t~ nhlim IJam bao glam thleu rul ro ve ty gia thong qua vl~c ky kel: hi;IP d!ing vol cac khach hang theo IJoi ung ngoill ~ phal tra cho nha cung ca'p va IJleu chlnh llnh heat gla ban hang ho~C gla cung d!'p dlch Vl,I khi c6 SI,( bien 11(ing ion Ve ty gia.

Gia trJ ghl so cua cac tal san bling tlen va tang ni;I bling tien c6 gee ngOi!I t~ tQi thol IJlem cuffi ni'.lm nhlf sau:

Dlsan

31/12/2018 Quy 1161 VNO

31/12/2017 (Trinh bay lail

Con.!LnS(

Quy 1161 VNO

es la M9 (USD) Bang Anh (GBP) Euro (EUR) ee la Singapore (SGD) Korean Nauy ( NOK) Malaysia Rlngglt ( MYRJ _

S.691.328.668.691 424.457,389 59.041,960 8.582.000

4.455.846.218.982 7.488.191.906

106.860.081

31/12/2018

Quy 1161 VNO

2.711.727.387.606

439.376.889 594.411.684 254.997.n9

31/12/2017 (Trinh bay lal) Quy d6i VNO

2.454.284.413.864 0

8.801.372.400 2.905.678.473 384,532.509

13.633.494.654

Phan tfch d~ nh9y <!6/ v(f/ ng0qi t~

Tong cilng ty chu yeu chju anh hutlng cua thay IJol ty gla era Oo la My.

Bang sau IJay the hi~n phan tich IJ,$ nhilY 1101 vol ngoill te cua Tong cong ty trong trutlng hi;lp ty gla Oong Viet Nam tling/giam 2% so vol 06 la My, Ty I~ thay IJol 2% 11Lli;lc Ban Tong Glam IJoc su' dt,mg khl ph1ln tich rul ro ty gla va the hi~n danh gla cua Ban Tong Glam l16'c ve rmrc thay 11ol c6 the c6 cua ty gla. Phan tich IJQ nhilY vol ngoili te chi ap d1,1ng cho cac so dll cua cac khoan rnuc tlen te bling ngoill t~ till thc11 IJlem cuffi nam va dieu chlnh vl~c danh gla li!I cac khoan rnuc nay khl c6 2% thay IJol cua ty gla. Mu ty gla Oo la My du'ol 111ly so vol O'llng Vl~t Nam tling/glam 2% thl li;II nhu~n tru'llc thue trong narn cua Tong tang ty se tling/glam cac khcan t:u'dng u'ng nhlf sau:

31/12/2018 31L!ll2017

:,:::::=. ,,,i& -~ CHI~ CON '.HNHI 'EU VIET :---:_ , TP ""'===

Elo la My (USO) Quy 11ol VNO

59.592.025.622

Quy IJoi VNO

40.031.236.102

Dl,l'a t:ren st,( phan tlch tlfdng tl,f cho cac ngoill te khac thi kh6ng c6 anh hu'Ong trQng yeu 11en kel: qua heat IJ9ng klnh doanh hQp nha't cua Tong cong ty.

46

TONG CONG TY CO PHlN DJCH VU KY THU.lT DlU KHi VleT NAM THUYET MINH aAo cAo TAI cHiNH HQ'P NHAT (Tlep theo) M.lU SO B 09-DN/HN

Quan /y rut ro /al suat

TISng dlng ty chju rul ro lai suat trQng yeu phat slnh tu cac khoan vay chju lal sua't <!a <!u'Q'c ky ket. Tong cong ty chiu rul ro lal sua't khi eae <!dn V( thuQc TISng c0ng ty vay von theo la'i suat tha nlSi va lai suat co djnh. Rui ro nay se do TISng c0ng ty quan tr! bang each duy trl 6' mu'c <!Q hqp iy cac khoan vay lal sua't co d!nh va 1111 suat tha n61.

D9 nhi/Y cua /al suat

OQ nh,;iy cua cac khoan vay am v6'1 SI/ thay <!61 lal sua"t c6 the xay ra 6' mu'c <!Q hqp iy trong ial suat <!u'Q'c the hi~n sau aay. V6'1 gla (!Jnh la cac bien so khac khong thay <!51, neu lai suat cua cac khoan vay v61 lal suat tha noi tang/glam 200 <!lem cd ban thi lqi nhuan trttck thue cua TISng ding ty cho narn tai chfnh ket tnuc ngay 31 thang 12 nam 2018 se giam/tang 5.442.425.241 c:!"Ong (cho nam tal chlnh ket thuc ngay 31 thang 12 nam 2017 se giam/tang 23.108.327.398 c:!"Ong).

Quan /y rui ro ve gla cac khoan cfau tu'

TISng ding ty ch(u rul ro ve gla cua cac khoen cfflu tu' vao cling a.i von. Hlii <!ang Quan tr! cua Ti>ng ding ty xem xet va phe duy~t cac quyet a(nh emu tu' nhu' nganh nghe kinh doanh, cling ty ae emu tu' ... Cac khoan <!au tu' vao ccing Cl,J vO'n <!lic;lc nam Qiu' khling phai cho rnuc <!fch ktnh doanh ma cho muc alch chlen lu'qc 1au dai. TISng ding ty khling c6 y afnh ban cac khoan aau tu' nay.

Quan /y rul ro v~ g/a hang h6a

Tong cling ty mua nguyen vat ll~u, hang h6a tu cac nha cung d!'p trong va ngoai nu'6'c <!e phuc Vl,J cho heat <!Qng san xuat kinh doanh. Do vay, TISng ding ty se chju rul ro tu' vl~c thay <!ISi gla ban cua nguyen v~t lieu, hang h6a.

Rlil ro tin d11ng

Rul ro tfn d1,mg xay ra khl mQt khach hang ho~c <101 tac khling <!ap ung <!liQC cac nghia Vl,J trong hqp (!"Ong dAn aen cac t5n tha't tal chfnh cho TISng cling ty. Tong cling ty c6 chinh sach tin d1,1ng phu hqp va thu'o'ng xuyen theo d!li tlnh hlnh ae aanh gia xem TISng cling ty c6 chlu rui ro tin d1,1ng hay khling. TISng cling ty khling c6 bat ky rui ro tin d1,1ng trQng yeu nao v6'1 cac khach hang ho~c <10'1 tac bdl vi cac khoan phal thu aen tu' m¢t sO' lu'qng 16'n khach hang heat <!Qng chu yeu trong nganh dau khf c6 l)ch SU' tin d1,1ng t0't <!am bao <!ap utlg c1u'Qc nghia Vl,J thanh toan khl <!en han Va cac khach hang khac pMn blS 6' cac khu vl,(c <!(a ly khac nhau.

Ban Tong Glam <!O'c <!anh gia khong c6 rui ro tin d1,1ng trQng yeu nae se phat sinh <151 v6'1 cac khoan tien gu'I t;;ii cac ngan hang trong nu'6'c c6 1<y nan du'6'1 01 nam cua TISng cling ty t;;ii ngay 31 thang 12 nam 2018 va cho rang cac ngan hang nay aang hoat <!Qng on (JJnh, <!u'Qc glam sat ch~t che b6'1 Ngan hang Nha nli6'c nen Se khling xay ra tru'&lg hc;lp cac ngan hang nay ma't kha nl!ng tra nc;I Vil c6 the gay t5n that cho TISng cling ty.

Quan ty rlil ro thanh khaan M1,1c a!ch quan ly rul ro thanh khoan nham <!Am bao au ngu"lin von <!e <!ap ung cac nghia VV tal chlnh hl~n t;;il va trong tu'dng lal. Tlnh thanh khoan ding <!u'Q'c TISng cong ty quan ly nham aAm bao mu'c phu t:r¢i giii'a cling nc;t aen hen va tai san <!en nan trong nam 6' rmrc c6 the au'Qc kiem scat am v6'1 s0' von ma TISng ding ty tin rang c6 the tao ra trong nam a6. Chfnh sach cua TISng ding ty la theo dol thu'ong xuyen cac yeu ~u vi! thanh khoan hi~n t;;ii va dl,I' klen trong tU'o'ng lai nham aam bao Tong ding ty duy tri t1u mu'c dl,I' phong tien m~t, cac khoan vay va au vO'n ma cac c5 <!Ong cam ket g6p nhllm t1ap utlg cac quy (JJnh vi! tlnh thanh khoan ngan h;;in va dal han hdn.

Cac bang du'6'1 aay trinh bay chi tiet cac mu'c <!ao nan theo hQ'p c:!"Ong con l;;il 461 v6'1 tai san tai chlnh va c0ng nq tal chfnh phi phal slnh va th6'1 han thanh toan nhu' <!a c1u'Qc th6a thuan. cac bang nay aliQ'c trlnh bay dl,(a tren dong tlen chu'a chlet khau cua tai san tal chlnh va dong tlen chu'a chlet khau cua cling n11 tai chfnh tfnh theo ngay s6m nhat ma TISng cling ty phat trA. VI~ trinh bay thong tin tai san tal chfnh phi phal slnh la ~n thlet al! hleu t1liQC vl~c quan ly r,jj ro thanh khoc\n cua TISng c0ng ty khi tlnh thanh khoc\n <!u'Qc quan ly tren cd s6' cling nq va tai san thuiln.

~ ~-, 'iANH°" HY YHUUH, HTE

~ ~

47

TONG CONG TY co PHAN DJCH VIJ KY THU,b oJ.u KHf VItr NAM THUYfi MINH BAO CAO TAI CHINH HQ'P NHAT (Tlip theo) M.AU SO B 09-DN/HN

D11'811 nlm TU' 1- 5 nlm sau 5 nlm TISn9 VNf> VNf> VNf> VNf>

31/12/2018 TI!!n va cac khoan 6.310.817.196.759 6.310.817.196.759 htdng dU'o'ng tll!:n Phal thu khach hang va phai thu 4.172.839.781.280 24. 992.359.257 4.197 .832.140.537 khac Ollu tu' tal chlnh 1.751.207.350.638 1.751.207.350.638

12.234.864.328.677 24.992.359.257 • 12.259.856.687.934

31/12/2018 Ck khoan vay 721.241.129.887 174.925.570.871 17 .883.453.639 914.050.154.397 Phal tra ngu'/1i ban 3.700.486.686.418 193.485.885 3. 700.680.172.303 va phai tra khac Chi phi phal tra 1.062.270.517.013 . 1.062.270.517.013 DI/ phong phai tra 155.487.912.290 1.419.488.384. 982 . 1.57 4. 976.297 .272

5.639.486.245.608 1.594.607 .441.738 17 .883.453.639 7 .251.977 .140.985

Chinh I.ch thanh khoan thuan

31/12/2017 {Trinh bay ltl) Til!:n va cac khoan tU'o'ng du'o'ng tll!:n Phal thu khach hang va phai thu khac Ollu tu' tai chlnh

Chenh I.ch thanh khoan thuln

6.595.378.083.069 (1.569.615.082.481) (17.883.453.639) 5.007.879.546.949

DU'al l nlm Tu' 1 - 5 nlm sau 5 nlm Tling VND VND VND VND

5.761.373.378.462

25.664.288.475

1.524.756.875.000 25.351.158.999 ------- 1.550.108.033.999 11.888.972.572.581 51.015.447.474 - ll.939.988.020.055

4.602.842.319.119

31/12/2017 {Trinh bay lfl) Cac khoan vay 254.715.582.472 Phai tra ngu'c/1 ban vii phal tra khac 3.739.300.588.310 Chi phi phal tra 1.878.104.523.678 DI/ phong phai tra 28.083.531.198 •. ·--·--·

5.900.204.225.658 :.--- .:-:

5. 761.373.378.462

4. 628.506.607 .594

863.024.606.074 37.676.181.367 1.155.416.369.913 203.885.885 3.739.504.474.195

l.878.104.523.678 1 4AA 056.576.601 . 1.496.140.107.799

:Z.331.:ZB5.068.560 37 .676.181.367 8.269.165.475.585

5.988.768.346.923 {2.280.269.621.086) {37 .676.181.367) 3.670.822.544.470

Ban T5ng Glam doc danh gia rui ro thanh khoan cua T5ng c6ng ty {J mu\: th5p. Ban T6ng Giam c16c tin tu'{Jng rc\ng T5ng Cong ty Si! dam bao d~c ngul)n tli!n <1i thl,lt hi~n cac nghia VV tal chinh khi C,en han,

48

TONG _cONG TY ~d PtfAN DJCH vv KY THU~T olu KHf VI~ NAM THUYET MINH BAO CAO TAI CHfNH HQ'P Ntt.lT (Tlep theo)

44. NGHieP vv VA s6 Du' CHU v!u var. CAC BEN UEN QUAN

Danh sach ac hen Hen auan

Tap doan Dllu khi Vl~t Nam Ban quan ly DI,( an Cong trlnh Lien hqp LQC h6a dllu Nghl Sdn Ban quan ly DI/ an Ol~n 11,(c Dllu khi Long Phu 1 Cong ty TNHH MTV LQC h6a dau Blnh Sdn Ngan hang Thu'dng mi)i Co phlln Oi!i chung Vl~t Nam Tong cong ty Co phlln Khoan va Djch Vl,I khoan Dau khi Tong cong ty Co phan Xay li\p Dllu khi Vl~t Nam Tong cong ty Khi Vl~t Nam - Cong ty Co phan Tong cong ty Phan b6n va H6a chat Dllu khi Tong cong ty Tham do Khai thac Dau khi Tru'l:lng Cao d~ng nghe Dllu khi Cong ty TNHH MTV Phan b6n Dau khi Ca Mau Tong cong ty Ol~n h,(c Dau khf Vl~t Nam Cong ty Oleu hanh Dllu khf Bien Dong Tong cong ty Co phan Xay ii\p Dllu khf Vl~t Nam

MAU SO B 09-DN/HN

HI;) auan be

Cong ty m,: Cong ty trong rap doan Cong ty trong T~p t1oan Cong ty trong Tap t1oan Cong ty trong T~p t1oan COng ty trong T~p t1oan COng ty trong Tap t1oan Cong ty trong Tap t1oan Cong ty trong T~p t1oan Cong ty trong Tap t1oan Cong ty trong T~p t1oan Cong ty trong rap t1oan Cong ty trong Tap t1oan Cong ty trong Tap t1oan Cong ty trong T~p t1oan

Trang narn, Tong cong ty t1a c6 cac giao djch trQng yeu sau vdi cac ben lien quan:

Ban hing vi cung cip d[ch v11,1 Tong Cong ty Thlim do Khal thac Dllu khf Ban Quan ly DI/ an Ol~n 11,fc D'llu khf Long Phu 1 Tong cong ty Khf Vl~t Nam Tong Cong ty Phan b6n va h6a ch5t Dllu khl Cong ty TNHH MTV LQC h6a dllu Blnh Sdn Tong Cong ty Co phan Khoan va Djch Vl,I khoan Dau khf Tap t1oan Dllu khi Vl~t Nam

Chi phi llii vay Ngan hang Thu'dng rnal Co phlln OiJI chung VI~ Nam

Nlim 2018 Nlim 2017 VNO VNO

993.261.649.668 462.732.407.474 851.519.754.376 1.156.188.452.078 439.119.052.357 585.464.664.579 310.918.106.108 923.415.642.779 308.120.464.299 325.879.077.724 49.059.407.475 63.224.970.792 25.745.192.534 333.612.005.476

7.869,075.838 10.959.328.304

Thu nMp cua H<)I t1<lng Quan trt, Ban Tong Glam t1oc va Ban Klem scat cua Tong cong ty t1u'Qc hu'dng trong nlim nhu' sau:

Nlim 2018 Nam 2017

"Tien lu'dng va cac khoan thu nhap khac

VNO

21.672.178.000

VNO

10.590.640.000

49

TONG CONG TY c(S PHlN DJCH VII ri THUAT DAU KHi VJ$T NAM THUYfi MINH BAO CAO TAI CHiNH HQ'P NHAT {Tlip theo) MlU s6 8 09-DN/HN

M9t so so dU' trQng yeu v~ cac ben lien quan t(li ngay ket thuc nlen 09 ke toan:

cac khoan phal thu khiich hang

Tong ding ty Tham do Khai thac Dau khl Cong ty Di!u hanh Dilu khi Bien Oong Ban Quan ly DI/ an Di~n h,tc Dau khf Long Phu 1 Tong cong ty Khl Vl~t Nam Tong cong ty Phan b6n va h6a chat Dilu khf Cong ty TNHH MTV LQc h6a dau Binh Sdn Ban Quan ly di/ an Cong tr1nh lien hc;1p LQC h6a dilu Nghl Sdn Tong Cong ty CP Khoan va Dfch Vl,I khoan Dilu khl T~p Ooan dau kh( Vl~t Nam

cac khoan phal thu khiic Ban quan ly DI/ i!n Di~n 11,J'c Dilu khl Long Phu 1 T~p Ooan Dau khl Vl~t Nam Tong cong ty Tham do Khal thac Dilu Khi Cong ty Dleu hanh Dilu khi Bien Dong Tong Cong ty Khf Vl~t Nam

Phal tra nglicll b.in Tong cong ty Tham do Khal thac Dilu khl

Nglic)I mua tra tlen tnick Ban Quan ly DI/ an Dl~n 11,J'c Dilu khi Long Phu 1 T~p Ooan dilu khf Vl~t Nam Tong cong ty Philn b6n va H6a chat Dau khf Tong cong ty Khl Vlft Nam

Phal tri kh.ic Cong ty Dleu hanh Dilu khl Bien Dong Tong cong ty C.S ph!!n Xay IAp Dau khl Vl~t Nam T~p Ooan Dau kh[ VI~ Nam

Vay dal h,n Ngan hang ThU'dng mi;li Co philn Di;ll chung Vl~ Nam

31/12/2018 31/12/2017 (trinh bay lai)

VND VND

611.036.865.916 136.688.907,059 183.126. 994.082 276.702.231.448 111.331.999.583 291.898.260.249 108.607.467.566 79.049.994.782 71.678.401.440 84.890.425.869 58.530. 739. 993 50.998.736.717 37.203.110.659 58.330.002.000 28.847.817.305 19.616.888.929

809.069.144 41.392. 972.471

210.752.827.234 333.861.713.153 47 .256. 963.954 133.845. 792. 765 30.251.150.814 365.897. 059. 719 4.922.599.447 11.755.759.525

19.316. 792.716

1.360.861.460 66.438. 778.221

838.350.507.176 1.024.347.199.005 71.482.611.573 33.866.730.230

13.310.399. 729 18.516.130.769

23.648.264.841 12.559.908.872 5.240.216.424 6.907.965.831

10.798.843.102 14.017.268.629

52.610.850.919 108.334.061.023

·= i:2500. ·- ,j NHA :ONG l HHIEIIH :LOIT -~TNA TP.H<'.i '

50

Tc5NG CONG TY cc5 PHAN D:JCH VV KY THUAT DAU KHt VIe,- NAM THUYtr MINH BAO CAO TAI CHiNH HQ'P NHiT (Tlip theo) MAU 56 B 09-DN/HN

45. THONG TIN Bc5 SUNG CHO CAC KHOAN Ml,IC TRINH BAY TRONG BAO CAO LU'U CHUYfN TI~N Tt HQ'P NHiT

Th&ng tin b6 sung cho ac khoan phi t:fin ~

Till ngay 31 thang 12 nam 2018, khoan phai thu da thu hoi lien quan den tlen 151 khong bao gom s6til!n 151 dl/thu la 42.554.142.369 dllng (till ngay 31 thang 12 nam 2017: 32.839.087.830 dllng). Vl v~y, mqt so tien tu'dng u'ng da du'l;1c dleu chinh tren phan thay <161 cac khoan phal tra va phal thu.

Co tuc da tra cho co dOng khong bao gom so tlen 17 .570.581.159 dong la khoan crS tuc chi/a thanh toan cho clS dOng t;:il ngay 31 thang 12 nam 2018 (till ngay 31 thang 12 nam 2017: 15.306.325.596 dllng.

Trong narn, Tong ding ty d5 hoan thanh vi~ chla clS tu'C bling clS phieu var ty I~ la 7% tu'dng ung vdl so til!n la 312.690.294.698 dong tu' IQ! nhu~n sau thue nlim 2015.

Cac glao d(ch tren khdng anh h~ng den dong tlen IU\J chuyen trong nien dq ke toan va vi v~y, khcing du'l;1c trinh bay trong Bao cao tal chfnh hqp nhSt tren d&y.

Dltdng Thi NfiQC Quy NgltcYI l.p biiu

51

TAP BOAN DAU KH1 QUOC GIA V$TNAM

TONG CONG TY CO PHAN DJCH VT,J KY THlL~T DAU KHi

~TNAM

S6: 320 /DVKT-TCKT V/v: Giai trinh chenh lech s6 li~u Bao cao titl chinh hop nhdt nam 2018 so voi nam 2017.

CQNG HOA XA HQI CHU NGIDA ~T NAM Dl)c l~p - Tv do - Hanh phiic

TP. H6 Chi Minh, ngay2,1-thang 3 ndm 2019

Kinh gui: - Uy ban Chung khoan Nha Nuce; - So Giao dich Chung khoan Ha N9i.

Can cu Di8u 11 cua Thong tu s6 155/2015fIT-BTC ngay 06/10/2015 cua B9 Tai chinh v8 vi~c "Huong dfui cong b6 thong tin tren thi tnrong clnmg khoan";

Can cu Cong van s6 828/UBCK-GSDC ngay 02/02/2018 cua Uy ban Chung khoan Nha mroc v8 vi~c gia h~ thoi gian cong b6 Bao cao tai chinh cua T6ng cong ty Cb phan Dich vu Ky thu~t D!u khi Vi~t Nam.

Ngay 22/03/2019, T6ng cong ty Cb phfui Dich vu Ky thu~t D!u khi Vi~t Nam da phat hanh Bao cao tai chinh hop nhfit nam 2018 da duce kiem toan. Theo d6, 1¢ nhuan sau thue hop nhfit nam 2018 cua T6ng cong ty ~t 573.117 trieu d6ng, giam 460.719 trieu d6ng so voi 1¢ nhuan sau thue hop nhfit cua nam 2017, tuong duong giam 44,56%. Bien di;,ng nay chu yeu la do trong nam 2018, mi;,t cong ty con cua T6ng cong ty thirc hi~n l~p va trinh bay Bao cao tai chinh cho tnrong hop khong dap irng gia dinh hoat di;,ng lien tuc theo huong dfui cua Thong tu s6 200/2014/TT-BTC ngay 22/12/2014 cua Bi;, Tai chinh v8 huong dfui Che d(> ke toan doanh nghiep.

T6ng cong ty Cb phfui Dich vu Ky thu~t Ddu khi Vi~t Nam tran trong thong bao,

N<finh~n: - Nhu tren; - BKS, HI>QT; - TGB; - Ban Thu Icy; - Luu: VT, Ban TCKT /l1~~ -----

KT. T6NG GIAM 1>6C .GGIAMD6C

BM.HD.PTSC.VP.01.14-15/7/2014