Nguyễn Đức Thủy - CMS

TONG CONG TY CO PHAN DICH VU KY THUAT DAU KHI VIET NAM

BAO CAO TAI CHiNH HOP NHAT GIU'A NIEN DO CHO KY 6 THANG KET THUG NGAY 30 THANG 6 NAM 2021

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TONG LONG TY CO PHAN DICH VU KY THOT DAU KHI VV NAM

BAO CAO TAI CHiNH NHAT GIU'A NIEN DO CHO KY 6 THANG KET THUG NGAY 30 THANG 6 NAM 2021

NOI DUNG TRANG

Thong tin v'e doanh nghi'ep 1

Bao cao cCia Ban T6ng Giam doc 2

Bao cao soat xet th6ng tin tai chinh ho'p nhAt giCra nien d6 3

Bang can doi ke toan hop nhat giCra nien d6 (Mau s6 B 01a — DN/HN) 5

Bao cao ket qua boat dOng kinh doanh hgp nhat giCra nien do (Mk s6 B 02a — DN/HN) 8

Bao cao luu chuy6n tien to hop nhat giCra nien d6 (Mau so B 03a — DN/HN) 9

Thuyet minh bap cao tai chinh hop nhat giCra nien d6 (Mau so B 09a — DN/HN) 10

TONG CONG TY CO PHAN DICH VU KY THUAT DAU KHI VIET NAM

THONG TIN VE DOANH NGHIBP

Giay chumg nh4n Bang ky doanh nghiep So 0103015198 do So' Ke hoach va Elk tu' Thanh pho Ha Nal

cap ran dau ngay 29 thang 12 nam 2006 va Giay chirng nhan Bang kjr doanh nghiep diet.] chinh Ian thir 10, so 0100150577, do Siy Ke hoach va Dau tu' Thanh 06 HO Chi Minh cap ngay 20 thang 2 nam 2019.

H6i d6ng Quart tri Ong Phan Thanh Ttling Ong Le Manh Cu,o'ng Ong Do QuOc Hoan Ong Lu'u Dirc Hoang Ong Nguyen Xuan Ngoc

ChU tich Thanh vien Thanh vien Thanh vien Thanh vien

Ban Kim soat Ba BO Thu Ha Ong Bui HO,u Viet Cu'O'ng Ong Pham Van Tien

Ba H6 Thi Oanh

Tru'&ng ban Thanh vien Thanh vien

(bau ngay 28 thang 4 nam 2021)

Thanh vien (mien nhiern ngay 28 thang 4 nam 2021)

Ban T6ng Giam doc

NgLrivi dai dien theo phap 101

Ong Le Manh arifyng Ong Nguyen Tran Toan Ong Nguyen HCru Hai Ong Ta DO'c Tien Ong Nguyen Xuan Cu,o'ng Ong Tran H6 Bac

Ong Le Manh Cu,ifyng

T6ng Gam doc Ph6 T6ng Giam doc Ph6 T6ng Gam dOc Ph6 Tong Giam doc Pho Tong Giam doe Ph6 Tong Giant MSc

Tong Gam doc

Try so, chinh Lau 5, TOa nha Petro Vietnam Tower, SO 1-5 La Duan, P[11261-19 Ben Nghe, Quan 1, Thanh pile) HO Chi Minh, Viet Nam

Cling ty ki'em town C6ng ty TNHH PwC (Viet Nam)

1

pwc

BAO CAO SOAT XET THONG TIN TAI CHINH HOP NHAT GOA NIEN DO GUI CAC CO DONG CUA TONG CONG TY CO PHAN DICH VU KY THUAT DAU KHi VIET NAM

ChOng toi da soat xet bao cao tai chinh hop nhat giCra nien de kern theo cua Tong cong ty Co phan Dich vu T6ng hop Dau khi ("Cong ty me") va cac cong ty con (gpi chung la "Tong cong ty") &roc lap ngay 30 thang 6 nam 2021 va &roc Ban Tong giann docs phe chuan ngay 23 thang 8 nam 2021. Bao cao tai chinh hop nhat giCra nien do nay bao gam: bang can d6i ke toan hop nhat giu'a nien de tel ngay 30 thang 6 nam 2021, bao cao ket qua hoat deng kinh doanh hop nhat giu'a nien do va bao cao Itvu chuyen tien to hop nhat giCra nien de cho ky 6 thang ket that ding Nay neu tren,,va thuyet minh bao cao tai chinh hop nhat giCra nien do bao gem cac chinh sach ke toan chu yeu tir trang 5 den trang 85.

Trach nhi6m cua Ban T6ng Giam d6c

Ban Tong Gam doc Tong cong ty chiu trach nhiem v'e lap va trinh bay trung thu'c va hop ly bao cao tai chinh hop nhat giCra nien de nay theo cac Chuan mu'c Ke toan Viet Nam, Che do Ka toan Doanh nghiep Viet Nam va cac qui dinh phap ly co lien quan den viec lap va trinh bay bao cao tai chinh hop nhat giu'a nien do va chiu trach nhiem ve he th6ng kiem soat not be ma Ban T6ng Gam doc xac dinh la can thiet de dam bao cho viec lap va trinh bay bao cao tai chit-1h hop nhat giCra nien do kh6ng co sai sot trong yeu do gian Ian hoac nharn Ian.

Trach nhi6m cua Ki6rn toan vien

Trach nhiem cua chUng toi la diva ra ket luan v6 bao cao tai chinh hop nhat giCra nien do nay cua Tang cong ty can cir vao ket qua soat xet cua chUng toi. Chung toi da thu'c hien cong viec soat xet theo Chuan mu'c Viet Nam ve hop ciOng dich vu soat xet s6 2410 - Scat xet thong tin tai chinh giCra nien TO do kiern toan vier) doc lap cua don vi thu'c hiOn.

Cong viec soat xet bao cao tai chinh hop nhat giCra nien do bao gorn viec thu'c hien cac cuec phong van, chu yeu la pheng van nhCrng chiu trach nhiem ye cac van de tai chinh ke toan, va thkrc hien &ICJ tuc phan tich va cac thu tuc soat xet khac. Met cuec soat xet ve co ban c6 pham vi hap han met cuec kiern toan diyoc thu'c hien theo cac Chuan mcrc Kiem toan Viet Nam va do vay khOng ,cho phep chUng toi dat du'o'c su' dam bao rang chung toi se nhan biet du'o'c tat ca cac van de trong you co the &roc phat hien trong met cuec kiem toan. Theo do, chung toi khong diya ray kien kiem toan.

3

COng ty TNHH PwC (Viet Nam) Lau 8, Saigon Tower, 29 Le Duan, Quan 1, TP. H6 Chi Minh, Viet Nam DT: +84 (28) 3823 0796, www.pwc.com/vn

ON 0015741 ‘ ..‘

": 4,‘ A o' CoING TY oi

TNHH * o PWC NV N * z 0 o ,v,v, i ril460

mat va dai di@n cho Cong ty TNHH PwC (Vit Nam)

pwc

K6t loan ciia Ki6m toan vien

Tren ca ser cong tac soat xet cua chung t6i, chUng tOi nhan thay kh6ng c6 An d6 nao clang y de chUng toi cho rang bao cao tai chinh hop nhat giCra nien db kern theo kh6ng phan anh trung thlic va ho'p IY, xet ten cac khia canh trong yeu, tinh hinh tai chinh ho'p nhat giCra nien db cua T6ng cang ty tai ngay 30 thang 6 narn 2021, ding nhir ket qua host d6ng kinh doanh hap nhat giCra nien d0 va tinh hinh Ityu chuyen ben to hap nhat giCra nien do cho ky ke toan 6 thang kat thOc ding ngay phu hop yeti Chuan mist Ke toan Viet Nam, Che d6 Ke toan Doanh nghiep Viet Nam va cac quy Binh phap ly co lien quan den viec lap va trinh bay bao cao tai chinh hop nhat giCra nien db.

Quach Thanh Chau S6 Giay CN DKHN ki4rn toan: 0875-2018-006-1 Chu, kY dugc uy quy6n

So hieu bao cao kiem toan: HCM11178 TP. Ho Chi Minh, ngay 23 thang 8 nem 2021

TONG CONG TY CO PHAN D1CH VI) KY THUAT DAU KHi VIET NAM

BANG CAN DOI KE TOAN HOP NHAT GIU'A

Ma so TAI SAN

MAu s6 B 01a — DN/HN

NIEN DO

Tai ngay Thuyot minh

30.6.2021 VND

31.12.2020 VND

100 TAI SAN NGAN HAN 15.200.362.902.345 16.603.118.184.269

110 Ti6n va cac khoan tu'o'ng clwang hen 3 4.414.541.697.480 5.212.155.694.269

111 Tien 2.308.195.378.286 3.387.221.129.416

112 Cac khoan trang &rang tien 2.106.346.319.194 1.824.934.564.853

120 Dau tu, tai chinh ngin han 2.823.237.959.907 3.310.783.914.291 123 DAL] to nem giir den ngay dao hen 4(a) 2.823.237.959.907 3.310.783.914.291

130 Cac khoin phai thu ngin han 4.850.830.905.667 5.662.418.361.322 131 Phi thu ngen han cue khach hang 5 4.172.997.958.661 5.073.158.592.886

132 Tre trithc cho ngintri ban ngen han 6(a) 314.877.334.324 372.545.963.728

134 Phai thu theo ti'en dO Ice hoach hap Bong xay dung 7 28.347.348.814 85.720.543.145

136 Phi thu nga'n han khac 8(a) 490.598.659.159 265.280.299.858

137 Du' ph6ng phai thu ngen han kh6 d6i 9 (155.990.395.291) (134.287.038.295)

140 Hang ton kho 10(a) 2.826.489.982.675 2.111.275.628.447 141 Hang ton kho 2.888.584.306.929 2.173.327.952.701

149 Div ph6ng giern gia hang ton kho (62.094.324.254) (62.052.324.254)

150 Tai san ngin han khac 285.262.356.616 306.484.585.940 151 Chi phi tre tru'O'c nga'n han 11(a) 45.809.720.025 31.676.397.728

152 Thue Gia tri Gia tang ("GTGT") &Ivo kheu trip 187.326.780.001 199.858.428.385

153 Thue va cac khoan khac phai thu Nha mrdec 19(a) 26.512.340.226 49.336.243.463

155 Tai san ngen Ilan khac 12 25.613.516.364 25.613.516.364

Cac thuyet minh tip trang 10 den trang 85 IA mot phAn cAu thanh bao cao tai chinh hap nhAt giCra nien c1O nay.

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TONG CONG TY CO PHAN D!CH VU KY THUAT DAU KHI V10- NAM

BANG CAN DOI KE TOAN HOP NHAT GIU'A (ti6p theo)

NIEN DO

MAu so B Ola — DN/HN

Tie ngay Ma TAI SAN (ti6p theo) 30.6.2021 31.12.2020 SO VND VND

200 TAI SAN DAI HAN 9.366.941.267.264 9.676.158.942.668

210 Cac khoan phai thu dai han 130.714.555.390 153.709.968.223 212 Tra tru'ac cho ngu,61 ban dai han 6(b) 41.486.873.443 62.278.452.310 216 Phai thu dai han khac 8(b) 89.227.681.947 91.431.515.913

220 Tai san c6 dinh 3.024.523.713.885 3.135.205.849.581 221 Tai san c6 dinh hQ'u hinh 13(a) 3.009.184.470.717 3.113.723.499.166 222 Nguyen gia 11.944.149.333.730 11.840.246.850.059 223 Gia tri khau hao lily ke (8.934.964.863.013) (8.726.523.350.893)

227 Tai san c6 dinh v6 hinh 13(b) 15.339.243.168 21.482.350.415 228 Nguyen gia 136.954.849.394 136.664.574.783 229 Gia tri khau hao lay ke (121.615.606.226) (115.182.224.368)

230 Bat Ong san diu tu' 14 176.233.140.555 178.600.776.483 231 Nguyen gia 229.280.786.454 229.280.786.454 232 Gia tri khau hao luy ke (53.047.645.899) (50.680.009.971)

240 TM san do' dang dai han 244.009.228.154 235.819.369.525 241 Chi phi san xu6t, kinh doanh do'

dang dai han 15(a) 69.815.950.708 69.815.950.708 242 Chi phi xay dking co' ban do' dang 15(b) 174.193.277.446 166.003.418.817

250 Dau tu, tai chinh dai han 4.811.992.570.291 4.960.766.192.708 252 Dau tu' vao c6ng ty lien doanh, lien

ket 4(b) 4.794.550.850.412 4.941.851.498.906 253 Dau tu, g6p von vao don vi khac 4(b) 41.655.000.000 41.655.000.000 254 Du, phong cfau tu' tai chinh dai han 4(b) (24.213.280.121) (22.740.306.198)

260 Tai san dai han khac 979.468.058.989 1.012.056.786.148 261 Chi phi tra tuft dai han 11(b) 614.776.151.306 647.959.290.807

262 Tai san thue thu nhap hoan !pi 16 341.330.228.501 337.988.470.122

263 Thiet bi, vat tu', phu tung thay the dai han 10(b) 23.361.679.182 26.109.025.219

270 TONG TAI SAN 24.567.304.169.609 26.279.277.126.937

Cac thuy6t minh tir trang 10 d6n trang 85 la mot phk cau thanh bao cao tai chinh hgp nhAt giCra nien d5 nay.

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TONG CONG TY CO PHAN DICH VU KY THUAT DAU KHi VIET NAM MAu se B 09a — DN/HN

THUYET MINH BAO CAO TAI CHINH FIQ'P NHAT GIU'A NIEN DO CHO KY 6 THANG KET THUG NGAY 30 THANG 6 NAM 2021

1 DAC DIEM HOAT DONG CUA TONG CONG TY

Hinh so, hivu von

Tong cong ty CO phan Dich vu K9 thuat Dau khi Viet Nam ("Cong ty me", Cong ty me va cac cong ty con duvc goi chung la "Ring cong ty") duvc thanh lap tai mac CHXHCN Viet Nam theo Giay chirng nhan dan9 ky doanh nghiep so 0103015198 do Ser Ka hoach va Data tu' Thanh pho Ha NOi cap lan Mu ngay 29 thang 12 nam 2006 va cac Giay chung nhan clang ky doanh nghiep dieu chinh sau do se 0100150577 do Ser Ke hoach va Dau tu' Thanh ph6 H6 Chi Minh cap. Giay chung nhan clang kydoanh nghiep dieu chinh gan nhat, Ian thir 10, duvc cap ngay 20 thang 2 nam 2019.

COphieu cua cong ty me da chinh thirc giao dich tai So' Giao dich ChCrng khoan Thanh ph6 Ha NOi ke tir ngay 20 thang 9 nam 2007 vai ma chCrng khoan la PVS, theo Quyet dinh so 242/QO-TTGDHN do Gam dOc Trung Tam Giao dich Chirng khoan Ha NOi ky ngay 12 thang 9 nam 2007.

CO clOng iern nhat cua COng ty me la Tap doan Dau khi Viet Nam (goi tat la "Tap doan"). Chi tiet ve ty la phan tram gop von duvc trinh bay oi Thuyet minh 27.

Float dc)ng chinh

Linh vu'c kinh doanh dm Cong ty me va cac cong ty con (1Ong cong ty") la kinh doanh dich vu k9 thuat dau khi.

Hoat Ong chinh dm Tong cong ty bao gOnn:

- Kinh doanh dich vu k9 thuat dau khi; - Quan ly, kinh doanh, khai thac cac tau dich vu k9 thuat dau khi; - Dich vu quan ly, &du hanh kinh doanh, khai thac,cang, can CO cang dich vu k9 thuat

dau khi; dich vu cung Crng tau Bien, dich vukiem dem va giao nhan van chuyen I hang hoa; Dich vu quan ty, kinh doanh, van, harp khai thac cac kho not chCra, xuAt dau the ("FSO"), kho not chira, x6,19 va xuat dau the ("FPSO");, _ Dich vu phuc vu hoat clOng khao sat dia vat ly - dia chat cong trinh, dich vu Ian, dich i-i vu cung cap ROV phuc VI,1 cong tac tim kiern, tharn do, khai thac dau khi va cong trinh cong nghiep, dan dung;

- Quail ly, to lap

thu,c, hian cac dy, an tronglinh vu'c dau khi, cong nghiep; - Gia cong, lap rap, the tao cac cau kien, thiet bi dal.' khi; , - Dich vu the tao, sCra chCra, bao du'&ng ca khi, vat tu', thiet bi phuc vu nganh dau

khi; - Siva chCra tau !Dien va cac cong trinh dau khi ben; - Bac difang, sl:ra chira, clang mai, hoan cal cac phirang tien n6i; - Xuat nhap khau thiet bi va vat tu' dau khi; - San xuat, cung cap vat tu' thiet bi dau khi; - Cung cap lao clOng chuyen nganh dau khi; - Dich vu van hanh va bao du,o,ng cac cong trinh khai thac dau khi; - Kinh doanh khach sari, nha o', van phong lam viec va dich vu sinh hoat dau khi; - Kinh doanh cac san pham dau khi; - Dich vu dal ly tau ben va mei giai hang hai; va - Dich vu thue tau, moi giai tau bier', lai dat tau Nen va cCru hO.

10

TONG CONG TY CO PHAN DICH VU KY THUAT DAU KHI VIET NAM Mau s6 B 09a — DN/HN

1 DAC DIEM HOAT HONG CUA TONG CONG TY (ti6p then)

Chu 14 san xuAt, kinh doanh thong thlyteng

Chu k9 san xuk kinh doanh thOng thuteng cCia Tong ding ty la trong yang 12 thang.

Ciu trim doanh nghiep

Tai ngay 30 thang 6 narn 2021, T6ng cong ty c6 1 van ph6ng (Jai di6n; 5 chi nhanh; 13 cong ty con so, hCru tru,c tiep; 6 cong ty lien doanh, lien ket so' him tru,c tiep; va 1 ding ty lien kk so' hiru gian tiep. ThOng tin chi tik dirgc trinh bay nhu, sau:

Cac chi nhanh va van phOng dai din

STT Ten dun vi

Dia chi

ph6n Dich vu Cong ty Tau

phAn Dich V1,1

Cong ty CAng

phan Dich vu C6ng ty Dich

1 Chi nhanh T6ng cong ty Co K9 thuat DAL] khi Vi6t Nam -Dich vu Dau khi

2 Chi nhanh T6ng cong ty Co K9 thuat Dau khi Viet Nam -Dich vu Dau khi

3 Chi nhanh T6ng cong ty Co K9 thuat Dau khi Viet Nam - vu Dau khi Da Nkig

S6 73, arteng 30/4, Phithng ThAng Nhk, Thanh phO VOng Tau, Viet Nam

S6 65A, arerng 30/4, Phu,o'ng Thang Nhat, Thanh pho VOng Tau, Viet Nam

S6 11, arerng 3/2, Quan Hai Chau, Thanh pho Da N6ng, Viet Nam

4 Chi nhanh Tong cong ty Co phan Dich vu K9 thuat Dau khi Viet Nam - Cang Dich vu Dau khi Tong ho'p Quang Binh

5 Chi nhanh T6ng cong ty Co ph6n Dich vu K9 thuat Dau khi Viet Nam - Ban Du, an Nhiet dian Long PhO

6 Van phong dai diOn T6ng cong ty Co phan K9 thuat Dich vu Dau khi Viet Nam tai Ha N6i

Gang H6n La, X5 Quang Hong, Huy6n Quang Trach, Tinh Quang Binh, Viet Nam

Ap Thanh Dtrc, X5 Long Di:rc, Huyan Long Phii, Tinh S6c Trang, Viet Nam

S6 142, Duteng Nguy6n Khuy6n, Phubrig Van Mika, Quan Hong Da, Thanh ph6 Ha N6i, Vi6t Nam

11

D4tC DIEM HO/NT HONG CUA TONG GONG TY (tie)3 theo)

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TONG CONG TY CO PHAN DICH VU KY THUAT DAU KHi VIET NAM MAu s6 B 09a — DN/HN

1 DAC DIEM HOAT BONG CUA TONG CONG TY (ti6p theo)

(*) Tai ngay 15p bao cao tai chinh hgp nhAt giCra nien d6, Tong cong ty dang trong qua trinh lam vilec svol doi tac CGG Holding B.V. (truVc day la CGGVeritas Services Holding BV) ye viec ch5m dirt Hop dong lien doanh truck thol han va dang thix hien cac thU tuc de chAm dirt hoat dOng cua Cong ty TNHH Khao sat Dia V5t l PTSC CGGV ("PTSC CGGV") theo cac van ban phe duyet cua cac ca quan co th5m guy'an va Nghi quyet cua HOi Tong Quan tri COng ty me.

TO, nam 2018 den ngay 15p bao cao tai chinh hop nhAt giCra nien do nay, PTSC CGGV dda. dirng toan b6 hoat d6ng san xuat kinh doanh. Theo do, Ban Giam id6c cua PTSC CGGV danh gia va quyet dinh trinh bay bao cao tai chinh giCra nien do cho k9 6 thang ket thiic ngay 30 thang 6 nam 2021 cua PTSC CGGV theo co' so' ke toan khong dapirng gia dinh host Ong lien tuc phO hgp veri cac Chuan mix Ke toan Viet Nam, Che d6 Ke toan Doanh nghiep Viet Nam va cac quy dinh phap 19 co lien quan den viecl5p va trinh bay bao cao tai chinh giCra nien dO.

Tai ngay 30 thang 6 nam 2021, Tong cong ty co 7.296 nhan vien (tai ngay 31 thang 12 nam 2020: 7.514 nhan vien).

2 CAC CHiNH SACH KB TOAN CHU YEU

2.1 Co, so' cua viec lap bao cao tai chinh ho,p nhat giira nien do

Bao cao tai chinh hgp nhat giCra nien d6 da duvc15p theo cac Chun mix Ke toan Viet Nam, Che do Ke toan Doanh nghiep Viet Nam va cac quy dinh phap 19 co lien quan den viec 15p va trinh bay bao cao tai chinh hap nhAt giCra nien dO. Bao cao tai chinh hop nhal giCra nien dO dirgc 15p theo nguyen tac gia goc va tren ca s& ke toan hoat Ong lien tuc ngoai trip cac khoan d5u ti.r.vao cong ty lien doanh, lien ket va hgp nhat kinh doanh nhu' duvc trinh bay tai Thuyet minh 2.5 va bao cao tai chinh giCra nien d6 cua PTSC CGGV dirgc 15p tren ca s& ke toan kh6ng dap irng gia dinh hoat dOng lien tuc nhu' d5 neu tai Thuyet minh 1.

Bao cao tai chinh hgp nhat giCra nien d6 kern theo khong nham phan anh tinh hinh tai chinh hgp nhat giCra nien c76, ket qua hoat d6ng kinh doanh hap nhat giCra nien dO, va tinh hinh lu'u chuyen tin to hop nhat giCra nien dO theo cac nguyen tac va thong le ke toan thudyng duvc chap nh5n & cac ruck va cac the che khac ngoai nucfrc Viet Nam. Cac nguyen tac va thong 10 ke toan six dung tai ni.rac Viet Nam có th0 khac vai cac nguyen tac va th6ng le Ice toan tai cac nuVc va cac the the khac.

2.2 Nam tai chinh

Nam tai chinh cua Tong cong ty bat cfau tip ngay 1 thang 1 va ket thiic vao ngay 31 thang 12. Bao cao tai chinh hap nhat giCra nien do du'o's 15p cho k9 6 thang tip ngay 1 thang 1 den ngay 30 thang 6.

2.3 Do'n vi tin to dyng trong ke than

T6ng cong ty six dung dun vi Wan to trong ke toan va trinh bay ten bao cao tai chinh hop nhat giCra nien d6 la D6ng Viet Nam ("VND" hoac "D Ong").

14

TONG GONG TY CO PHAN DICH VI) KY THUAT DAU KHI VItT NAM Mau so B 09a — DN/HN

2 CAC CHiNH SACH Kt TOAN CHO YEU (ti6p theo)

2.3 Dom vi tien to sir dung trong ke toan (tiop theo)

Dan vi tien to sir dung trong ke toan cua Tong cong ty duvc xac Binh diya vao dun vi tien to chu yeu sir dung trong cac giao dich ban hang, cung cap dich vy, co anh hithrig 16,n den gia ban hang hoa, cung cap dich vy; don vi tien to dung de niern yet gia ban va nhan thanh toan; don vi tien to sir dung chi' yeu trong viec mua hang hoa, dich vu; co anh huo'ng Iden den chi phi nh5n cong, hang hoa va cac chi phi san xuat, kinh doanh khac, va th6ng thuVng diing de thanh than cho cac chi phi do.

Ngoai ra, Tang ding ty con sir dung don vi tien to trongs ke toan de huy Ong cac nguon liyc tai chinh va/hoac thixOng xuyen thu duvc don vi tien to nay tip cac host idOng kinh doanh va tich trip lai.

Khi hop nhAt bao cap tai chinh giCra nien do, neu bao cao tai chinh giCra nien do dm cac cong ty duvc lap bang dOng tien khac vai clongtion ten bao cao tai chinh giCra flier) dO cua C6ng ty me, TOng cong ty phai chuyen doi bao cao tai chinh giCra nien dO cua cac cong ty nay sang dong tier' bao cao ciia Tong cong ty theo nguyen tac sau:

• Tai san va no' phai tra duvc quy do' i theo t9 gia giao dich thLyc to cuoi 1(9 hoac cuoi nam;

• Von Op cua chu so' hixu &roc quy doi theo tjr gia tai ngay gap von; • Gia tri tai san thuan cua cac cong ty nay do C6ng ty me nam giCr tai ngay mua

duvc quy doi theo ty gia ghi so tai ngay mua; • LNST chu'a phan ph6i phat sinh sau ngay mua cac cong ty nay duvc quy doi bang

cach tinh toan theo cac khoan muc doanh thu, chi phi cua Bao cao ket qua hoat d'Ong kinh doanh;

• Co tCrc, loi nhuan d5 tra &roc quy d6i theo t9 gia giao dich thlyc to tai ngay tra co tirc;

• Cac khogn myc th,u6c Bao cao ket qua hoat clOng kinh doanh giCra nien va Bao cao chuyen tien to giira nien dO duvc quy doi theo ty gia binh quan do pi gia binh quan cua 1(9 hoac nam bao cao x5p xi Pi gia giao dich thiyc to tai thoi diem phat sinh giao dich;

• Chenh lech ty gia hOi doai phat sinh von

chuyen bao cao tai chinh giCra nien do &roc phan anh luy ke trong phan von chu so' hiru cua bang can doi ke than hop nhat giCra nien dO. floi voi cong ty con, pi-Ian chenh lech t9 gia hOi doai phan bi5 cho T6ng cong ty du ac trinh bay tai chi tieu "Chenh lech t9 gia hoi (bar va phan chenh lech t9 gia hoi doai phan b6 cho co dong kh6ng kiern soat duvc trinh bay trong chi tieu "Lai Ich co dong khong kiem soar; va

• Khi thanh 19 cac cong ty nay, toan ,b0 so chenh lech gia hoi doai luy treriphArl von chil hCru cua Bang can doi ke toan hop nhat giCra nien dO do chuyen d6i bao cao tai chinh cua cac cong ty se duvc ghi nhan vao doanh thu tai chinh hoac chi phi tai chinh cung kjr hoac Warn thanh 19 cac cong ty do.

15

TONG CONG TY CO PHAN D!CH VU KY- THUAT DAU KHI VIBT NAM Mau so B 09a — DN/HN

2 CAC CHINH SACH KB TOAN CHU YEU (tiop theo)

2.4 Cac loaf ty gia hoi doai ap dyng trong Ice toan

Cac nghiep vu plat sinh bang ngoai to duvc quy cti theo ty gia giao dich thu'c to ap dung tai ngay phat sinh nghiep vu. Chenh lech ty gia phat sinh tir cac nghiep vu nay duvc ghi nhan la thu nhap hoec chi phi trong bao cao ket qua hoat clOng kinh doanh hgp nhat giCra nien dO.

Tai san va no' phai tra Ong tin to co gOcngoai to tai ngay cua bang can doi ke toan hgp nhat giCra nien dO Ian duvc quy d6i theo tY gia mua va t9 gia ban ngoai to dm ngan hang thirgng mai ncri Tong cong ty thtyerng xuyen c6 giao dich ap dung tai ngay bang can doi ke toan hgp nhat giCra nien do. Cac khoan ngoai to gin ngan hang tai ngay cua bang can doi ke toan hap nhat giCra nien dO duvc quy doi theo ty gia mua cua chinh ngan hang thu'o'ng mai nal Tong cong ty ma tai khoan ngoai te. Chenh lech tY gia phat sinh tir viec quy doi nay clycyc ghi nhan la thu nhap hoc chi phi trong bao cao ket qua hoat dOng kinh doanh hap nhat giCra nien do.

2.5 Co, so' hqp nhit bac, cao tai chinh gifra nien do

Cong ty con

C6ng ty con la nhCrng doanh nghiep ma T6ng Ong ty co quyen chi phoi cac chinh sach tai chinh va hoat dOng cua doanh nghiep nham thu duvc Iai ich kinh to tir cac hoat Ong cua doanh nghiep do, thirerng di kern la viec nerp giCr ho'n mot nCra quyen bieu quyet. Sty ton tai tinhj hiru hieu quyen bieu quyet tierp tang dang duvc thtyc,thi hoec duvc chuyen doi se duvc xem xet khi danh gia lieu Tong cong ty quyen kiem scat doanh nghiep hay khong. C9ng ty con &Tic hgp nhat toan !DO ke tir ngay quyen kiem soat da chuyen giao cho T6ng cong ty. Viec hgp nhat cham dirt Ice tir luc quyen kiem soat khong con.

Phuang phap ice toan mua duvc Tong cong ty sir dung de hach toan viec mua cOng ty con. Chi phi mua duvc ghi nhan theo gia tri hgp ly cua cac tai sari dem trao d6i, cong cu von duvc phat hanh va cac khaki ng phai tra da phat sinh hoc de thira nhan tai ngay dien ra viec trao cong vai cac chi phi lien quan tru'c trap den viec mua. Cac tai san xac Binh duvc, ng phai tra va nhCrng khoan ng tient tang de duvc thira nhan khi hop nhat kinh doanh chrgc xac Binh twin het theo gia tri hgp ly tai ngay mua kh6ng ke den Igi ich cua co clang khong kiem soat. Khoan vtygt tri giCra chi phi mua so vol phan so hiru cua ben mua trong gia tri tai san thuen duvc xem la Icyi the thuvng mai. Neu phan see hCru ben mua trong gia tri hop ly tai san thuen Ian ho'n chi phi mua, phan chenh lech duvc ghi nhan ngay vao bao cao ket qua hopt dOng kinh doanh hgp nhat giCra nien dO.

Giao dich, cong ng va cac khoan lei, cac khoan to chiya thlyc hien phat sinh trong nOi 130 cac cong ty thanh vier) citygc 'cal trir khi hgp nhat.

Trong giao dich hap nhat kinh doanh qua nhieu giai doan, khi xac dinh Igi the thu'o'ng mai hoec 15i tir giao dich mua gia re, gia phi khoan dau tu' vao cong ty con du'c't tinh la tong cua gia phi tai ngay dat duvc quyen kiem soat cong ty con Ong yen gia phi cua nhCrng lan trao dOi tuft de duvc danh gia Iai theo gia tri hgp ly tai ngay cong ty me kiem soat cOng ty con.

Chinh sach ke toan cua ding ty con cun9 thay doi nau can thiat de dam bao nhat quan vai chinh sach Ice toan dang duvc T6ng cong ty ap dung.

16

TONG CONG TY CO PHAN DICH VU KY THUAT DAU KH1VIBT NAM Mau s6 B 09a — DN/HN

2 CAC CHiNH SACH Kt TOAN CHU YEU (ti6p theo)

2.5 Ca so, hop nhit bao cao tai chinh giira nien de) (tier. theo)

Cong ty con Op theo)

Bao cao tai chinh giCra nien do cua cac cOng ty trong TOng cong ty sir dung a hop nh5t phai duvc lap cho ding mat ky ke than. Neu ngay ket thuc ky ke toan khac nhau, thai gian chenh 18ch khOng vuvt qua 3 thong. Bao cao tai chinh giCra nien do sir dung de hop nhat phai &roc diey chinh cho anh hyVng cua nhCrng giao dich va sty kie:h quan trong xay ra giCra ngay ket thik kY/narn ke toan cua cac cong ty va ngay ket. thCic kylnam ke toan cua Tong cOng ty. Da doi kY/nann bao cao va sy khac nhau ye thdri diem lap bao cao tai chinh phai duvc thong nhat qua cac kY/nam.

Nghiep vu va lei ich cua c6 &mg khong kiem soot

TOng cong ty ap dung chinh sach cho cac nghiep vu doi voi c6 dong khOng kiem scat giong nhu, nghi8p vu vai cac ben khang thuac T6ng cong ty.

Lai ich co dOng khang kiem soot duvc xac dinh theo ty 18 phan s& him cua c6 dOng khOng kiem soot trong tai san thuan cua clan vi bi mua lai tai ngay mua.

Nhirng giao dich !am thay doi tY 18 so' InCru, cua Tong cOng ty trong ding ty con ma khOng dan den mat quyen kiemsoat du'vc ke toan tuung ty, nhu cac giao dich von ch6 so' hiru. Chenh 18ch giCra gia tri thay doi ph5n so' hCru cua Tong cOng ty trong tai san thuan cua cong ty con va s6 chi ho5c thu tcr vi8c thaai van tai cong ty con duvc ghi nhan vao LNST hoac 16 lay ke chu'a phan phoi thuac von ch6 so' hCru.

NhCrnggiao dich lam thay doi ty le so' hCru dm Tong cong ty trong cong ty con dpn den vi8c mat quyen kiem soot doi vai cong ty con, thi chenh 18ch giCra, gia tri thay doi ph5n sey hiru cua Tong cong ty trong tai san thuan cua cong ty con va so chi hoac thu tix vi8c thoai von tai cong ty con &roc ghi nhan vao Bao cao ket qua hoot clang kinh doanh hop nh5t giCra nien do. Phan so hCru con lai trong cong ty nay se duvc hack toan nhu' mat khoan Tau tu' tai chinh thong thug hoac toan theo phirang phap van chi so' hCru ke tO' khi cOng ty me khOng con nam quyen kiem soot cong ty con.

Cling ty lien doanh, lien ket

Cac khoan gop von lien doanh la th6a thuan ten co sb ky 14t hop clang ma theo do T6ng cong ty va cap ben tham gia thyc hiOn host clang kinh to tren ca so' dong kiem soot. Ca s& dOng kiem scat duvc hieu la viOc du'a ra cac quyet Binh mang tinh chitin luvc lien quan den cac chinh sach hoat clang va tai chinh cua don vi lien doanh phai co su, clang thuan cua cac ben clang kiern soot. Cac th6a thuan g6p von lien doanh lien quan den vi8c thanh lap mat co' s6, kinh doanh dap lap trong do c6 cac ben tham gia g6p von lien doanh &roc goi la ca so kinh doanh dong kiem soot.

Cling ty lien 14t la tat ca cac cong ty trong do T6ng cOng ty co anh hue:mg clang ke nhung khongphai kiem spat, thu,Ong &roc the hren sthOng qua vi8c nam giO, tip 20% den,50% quyen bieu quyet cong ty do ho5c 6' quyen tham gia vao vi8c du'a ra cac quyet dinh ve chinh sach tai chinh va hoat clang cua ben nhan clay tu, nhung khOng co anh hu,Ong ve mat Hem soot hoac dong kiem soot nhCrng chinh sach nay.

17

TONG GONG TY CO PHAN DICH VU KY THOT DAU KHI VIcT NAM Mau so B 09a — DN/HN

2 CAC CHINN SACH KB TOAN CHID YEU (tiep theo)

2.5 Co, so, hbv nhat bao cao tai chinh giCra nien dO (tiep theo)

Cling ty lien doanh, lien kat theo)

Cac khoan dau tu, vao lien doanh va cac cong ty lien ket du'o'c hach toan theo phtyqng phap von chia sa hiru va duvc ghi nhan ban dau theo gia gOc. Khoan dau tu, cua T6ng cong ty vao ding ty lien doanh, lien ket bao g6m Igi the thuvng mai phat sinh khi Tau

trCr di nhirng khoan giam gia tai san lay 14

Lgi nhuan cua Tong cong ty duvc chia sau khi dau vao cong ty lien doanh, lien ket se duvc ghi nhan vao bao cao ket qua hoat Ong kinh doanh hgp nhat giCra nien dO. Cac khoan thay doi 1Cy ke sau khi dau tu, vao cOng_ty lien doanh, lien ket duvc dieu chinh vao gia tri ghi so cua khoan dau Khi phan 16 trong cong ty lien doanh,,lienket bang hoac vuvt qua Igi ich T6ng cong ty trong cong ty lien doanh, lien ket, Tong cong ty se kh6ng ghi nhan khoan 10 vuvt,d6 trY, khi da phat sinh nghia vu hoac da thanh toan h6 cho cong ty lien doanh, lien ket.

Cac chinh sach ke toan cua cong ty lien doanh, lien ket dixo'c thay d6i khi can thiet de dam bao sy, nhAt quan vdvi chinh sach ke toan ma T6ng cong ty ap dung.

Cac khogn lai hay 16 chtya,thy,c hien tu, cac giao dich not b0 giCra T6ng cong ty cac cong ty lien doanh, lien ket se duvc lopi trix tcfri. tuvng Crngv6i phan Igi ich cua Tong cong ty trong cac cong ty doanh, lien ket theo quy dinh ke toan hien hanh.

2.6 Tian va cac khoin tu'o'ng du'o'ng Wen

Ven va cac khoan Wang MIT-1g tien bao gem tien mat tai quy, Wen girl ngan hang khong ky han, tien dang chuyen, va cac khoan dau tu, ngan han Ipac c6 theri han thu hOi khOng qua ba thang ke tir ngay dau kr, c6 kha nang chiuyen dOi de clang thank mot lu,cyng tien xac dinh, va co ro trong viec chuyen d6i thanh Wen tai theri diem lap bao cao tai chinh hop nhat giCra nien d6.

2.7 Cac khoan phai thu

Cac khoan phai thu the hien gia tri ghi s6 cua cac khoan phai thu mang tinh chat thuvng mai phat sinh tir giao dich ban hang h6a, cung cap dich vu; va cac khoan phai thu khac khong co tinh thuvng mai, kh6ng lien quan den giao dich ban hang h6a va cung cap dich vu. ay ph6ng cac khoan phai thu kh6 d6i du,gc lap cho tirng khoan phai thu can cu' vao Mod gian qua han tra ng g6c theo cam ket no' ban dau (kh6ng tinh den viec gia han na giCra cac ben), hoac cac khoan phai thu chu'a den han thanh toan nhung co kba nang khong thu hoi duvc &Mg han theo quy dinh. Cac khoan phai thu duvc x6a so theo Wang dan cua cac quy dinh hien hanh va quy the quan ly tai chinh cua Tong cong ty.

Cac khoan phai thu duvc phan bpi ngan han va dai han ten bang can (16i ke toan hap nhat giCra nien d6 can cO, theo ky han con !pi cua cac khoan phai thu tai ngay cua bang can dOi ke toan hap nhat giCra nien dO tai ngay den han thu h6i.

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TONG CONG TY CO PHAN DICH VU KY THUAT DAU KHI VV NAM Miu s6 B 09a — DN/HN

2 CAC CHiNH SACH KB TOAN CHID YEU (tiep theo)

2.8 Hang ton kho

Hang ton kho duvc the hien theo gia thhp han giCra gia goc va gip tri thuhn c6 the thu,c hien citygc. Gia g6c duvc xac Binh ten co' so' loMh quan gia quyen va bao gom chi phi nguyen vat lieu try,c tiep, chi phi lao d6ng triyc tiep, chi phi san xuat chung, chi phi mua, va cac chi phi khap, neu c6, de co duvcpiang ton kho a dia diem va trang thai hien tai. Gia tri thuan c6 the thy,c hien duvc do T6ng cong ty ty, xac Binh la gia ban iyac tinh cua hang ton kho trong 4 kinh doanh ,binh thugng trCr chi phi u'ac tinh de hoan thanh san pham va chi phi trac tinh can thiet cho viec tieu thu nhu' chi phi tie!) thi, chi phi ban hang va chi phi phan ph6i.

T6ng cong ty ap dung phirung phap ke khai thvgng xuyen de hach tan hang ton kho.

Du' ph6ng duvc lap, theo cac quy dinh Ice tan hien hanh, cho hang ton kho bi lof the* kern chat, luvng, cham chuyen va bi h6ng. Chenh lech giCra, khohn du' ph6ng phai lap 6 cuoi nam tai chinh nay va khan du' phong d5 lap 6, cu6i nam tai chinh tuft &Tic ghi nhan tang hoac gihm chi phi san xuat, kinh doanh gia von hang ban trong

Hang ton kho duvc phan loaf ngAn han va dai han tren bang can d61 ke tan hop nhht giCra nien d6 can cO, vao ke hoach six dung trong hoat,d6ng san xuat, kinh doanh cua Tong cong ty tai ngay dm bang can d6i tan hgp nhat giCra nien c16.

2.9 Diu tu' tai chinh

(a) Diu tu' nam din ngay ciao han

Cac khan du tu, nam giCr den ngay dao h5ri la cac khan dau tu, ma T6ng cong ty c6 9 dinh va có khh nang giO, den ngay dao han.

Cac khan dhu tu, nam gip' den ngay ciao han bao g6m cac khan tien gixf ngan hang co k9 han va cac khan dau tu' nam,giCr den ngay dao han khac. Cac kho6n dau tu, nay ban dau duvc ghi nhan theo gia g6c tir ngay mua va duvc xac dinh theo gia mua va cac chi phi lien quan den giao dich mua. Thu nhap lai tip cac khohn dau nam gill' den ngay ciao han sau ngay mua duvc ghi nhan tren Bao cao ket qua hoat d6ng kinh doanh hop nhat giCra nien d6 ten co sa du' thu. Lai duvc hu,deng tuft khi Tong cong ty clam giCi, duvc ghi giam trip vao gia g6c tai thoci diem mua.

Sau de), Ban T6ng Giam doc thy,9 hien viec ra scat &Si vaf tat ca cac khohn cihu tu, de ghi nhan du, phong vao cuOi k9 Ice tan theo quy dinh (neu co). Dy, ph6ng gihm gia dau tu, namgiCr den ngay dao han dt.rgc lap ten cg s6 c6 bang thing chat than cho thay mot phan hoac tan bc) khan ,dau tu' c6 the khOng thu hOi duvc. Chenh lech giCra khan du, phong lap cu6i 4 ke tan nay va khan dy, phong TA' lap 6' cuoi k9 Ice tan tru,ac duvc ghi nhan tang hoac gihm chi phi tai chinh trong k9. Khohn du' ph6ng duvc hoan nhap khong vu,gt qua gia tri ghi s6 ban dau.

Cac khan dhu tu, nam 00, den ngay dao han duvc phan loai ngan han va dai han tren bang can doi ke toan hop nhht giCra nien d6 can theo k9 han cua cac khan dhu tu' nam giCr den ngay dao han tai ngay cua bang can dOi ke tan hop nhat den ngay dao han.

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TONG CONG TY CO PHAN DICH Ill) KY THUAT DAU KHI \nu NAM Mkt so B 09a — DN/HN

2 CAC CHiNH SACH KB TOAN CHU YEU (flop theo)

2.9 Diu tu, tai chinh (tiep theo)

(b) Diu tu, g6p von vacs dcen vi khac

Diu by gop von vao dan vi khac la cac khoan dau to vao cong cu von cUa clan vi khac nhung khong cio quyen kiern soat hoac clang kiem soat, khong co anh,huerng clang .ke cloi vat ben duvc dau tu. Cac khoan dau to nay dugo ghi nhan ban clau theogia goc. Sau do, Ban Tong Gam doe that hien viec ra soat doi veri tat ca cac khoan dau to de ghi nhan du ph6ng vao cu6i k9 ke toan.

Du' phOng giam gia cfau to vao dan vi khac &vac lap theo quy dinh ke toan va chinh saoh ke toan hien hanh vaoouoi !<9 ke toan, khi co su gia tri cao khoan clau kr. Doi veri khaki dau vao co phiey nienn yet hoac gia tri hap 19 khaki dau cluvc xac dinh mot cach clang tin cay ma Tong cong,ty nam giCr lau dai, du' ph6ng cluvc lap khi gia gOc cao han gia tri du kien CO the thu hoi. poi veri cac khoan dau ty khac, du phOng giarn gia dau to cluvc lap khi cong ty nhan dau bi 16, ngoai trip khoan 16 ma Tong cong ty cia du doan tip khi dau Chenh lech giCra khoan du ph6ng lap a cu6i k9 ke toan nay va khoan du ph6ng c15 lap b cu6i nam tai chinh truerc duvc ghi nhan tang hoac giam chi phi tai chinh trong k9. Khoan du phong &vac hoan nhap kh6ng vuot qua gia tri ghi se ban dau.

2.10 Hov long xay dung

Hap cl6ng xay dung la mot hgp ding duvc thoa thuan de xay dung mot tai san hoac to hap cac tai san co lien quan chat the hay phu thuOc Ian nhau ye mat thiet ke, cong nghe, chuo nang hoac mac Bich sip dung ca ban dm chi:mg.

Khi k'et qua that hien hgp clang xay dung co the uerc tinh mot cach clang tin cay thi doanh thu va chi phi lien quan den hap dieing xay dung dugc ghi nhan twang Crng trong k9 la doanh thu va chi phi. T6ng cong ty sir dung phuarig phap t9 le phan tram hoan thanh de xac dinh khoan doanh thu va chi,phi phi] hop de ghi nhan trong k9 ke toan. T9 10 phan tram hoan thanh dugc xac dinh bang cach tham chieu den t9 1,e cac chi phi da phat sinh phan cong viec c15 hoan thanh ngay ket thOc k9 ke toan va tong chi phi du toan cua WIN hap clOng xay dung, ngoai trip truerng hap chi phi nay khong twang &rang veri phan khOi luting xay lap da hoan thanh. Khaki chi phi nay c6 the bao g6m cac chi phi phu them, cac khoan b6i thuerng va chi thirerng that hien hap citing theo thaa thuan veri khach hang.

Khi k8t qua that hien‘ hap long xay dung kh6ng the uerc tinh mot each clang tin cay.thi doanh thu hap clang chi clugc ghi nhan !yang &rang vai cac chi phi cua hop ding da phat sinh ma viec thu hOi la twang dOi chat than. Chi phi dm hop Tong chi clugc ghi nhan la chi phi trong k9 khi cac chi phi nay d5 phat sinh.

Truang hop hap dongxay dung quy dinh nha thau cluvc thanh than theo gia tri khoi luting that hien, khi kat qua that hien hap ding xay dung cluvc xac dinh mot each clang tin cay va cluvc khach hang xac phan, doanh thu va chi phi lien quan den hap clang clugc ghi nhan twang Crng veri phan cong viec (15 hoan thanh clugc khach hang xac nhan trong k9 dugc phan anh ten hoa clan c15 lap.

Tong s6 chi phi, phat sinh va bpi nhuan hoac 16 ghi nhan cpa mi;ii hap ciOng ducyc so sanh vai tong s6 ben ghi ten haadon da phat hanh tinh der-1.cup k9. Khi chi phi phat sinh nhuan ghi nhan (Mir di 16 ghi nhan) vugt qua tong s6 tien ghi ten hoa,clan c15 phat hanh, so du, duac trinh bay la khoan phai thu theo tien de) ke hoach hap clang xay dung. Khi tong s6 ben .ghi ten heia dan da phat hanh vuot qua chi phi cong vai 101 nhuan ghi nhan (trip di 16 ghi nhan), so du, clugc trinh bay la khoan phai tra theo tier' cle) ke hoach hgp ding xay dung.

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TONG CONG TY CO PHAN DICH VU KY' THUAT DAU KHI VItT NAM Mau s6 B 09a — DN/HN

2 CAC CHiNH SACH Kt TOAN CHCJ YEU (ti6p theo)

2.11 Tai san c6 dinh ("TSCD")

TSCD hCvu hinh v5 TSCD vo hinh

TSCD dirgc ph5n anh theo nguyen gia triY khau hao 10y k4. Nguyen gia bao gom cac chi phi lien quan tiep den viac co duvc TSCD a trang thai san sang sir dung, trong do nguyen gia TSCD hinh thanh do mua sam bao gam gia mua va toan 130 cac chi phi khac lien quan tnyc tie)p den viac dira tai san vao trang thai san sang sir dung. Doi vai TSCD hinh thanh do Tau tu' xay dung co' lo5n theo phirang thCrc giao thau hoac to xay thing va san xuet, nguyen gia la gia quyet toan cOng trinh xay dtyng theo quy the quan

dau tu, va Ay dung hian hanh, cac chi phi khac co lien quan trtyc trap va la phi truck ba (neu c6). Tnyerng hgp du an da hoan thanh va diya vao sir dung nhumg quyet than chiya duvc phe duyat, nguyen gia TSCD duvc ghi nhan theo gia tam tinh ten co so' chi phi thtyc to da b6 ra de c6 diygc TSCD. Nguyen gia tam tinh se duvc dieu chinh theo gia quyet toan diygc cac co' quan c6 tharn quyen phe duyat. Cac chi phi phat sinh sau ghi nhan ban dau chi duvc ghi tang nguyen gia TSCD neu cac chi phi nay ch5c char) lam tang Igi ich kinh to trong tuvng lai do sir dung tai san d6. Cac chi phi phat sinh khong thoa man dieu kian ten duvc ghi nhan la chi phi san xuat kinh doanh trong k9.

KhAu hao

TSCD duvc khau hao theo phuvng phap direeng thAng d8 giam dan nguyen gia TSCD trong suot thai gian hCru dung iyerc tinh. Thai gian hCru dung irac tinh cua cac nhom tai san nhu, sau:

Nha cira, vat kin trim May mac thiet bi Phuvng tian van tai Thief bi quan 19 TSCD hCru hinh khac Phan mem may tinh Quyen sir dung dat

3 — 45 nam 3 — 7 nam

6 — 12 nam 3 — 5 nam

3 nam 3 nam

50 nam

Quyen sir dung dat bao gOm quyen sir dung dat co thai han dt.rgc ghi nhan can cCr ten Giay chi:mg nhan quyen sir dung dat do Ser Ka hoach va Dau to Thanh oho HO Chi Minh cep ngay 29 thang 12 nam 2006, duvc khau hao theo phirang phap dirgng th5ng trong 50 nam phu hgp vai Giay chi:mg nhan quyen sir dyng dat.

Thanh /3"/

Lai hoac 16 phat sinh do thanh 19, nhuvng ban TSCD duvc xac Binh b5ng s6 ch8nh lech giCra s6 tien thu thuan do thanh 19 veyi gia tri con !pi cua TSCD va dirgc ghi nh5n 15 thu nhap hoac chi phi trong bao cao ket qua hoat Ong kinh doanh hgp nhat giCra nien

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TONG GONG TY CO PHAN DICH VU KY THUi?,T DAU KHI ViBT NAM Mau s6 B 09a — DN/HN

2 CAC CHINN SACH KB TOAN CHI) YEU (ti6p theo)

2.11 Tai san c6 dinh ("TSCD") (tido theo)

Chi phi xay dung ca ban do' dang

Chi phi xay dkrng ca ban do' dang the hian gia tri cua cac tai san dang trong qua trinh xay dung phyc vu muc dich sari xuat, cho thue, quan tri hoar cho bat ky muc dich nao khac, &Fop ghi nhan theo gia goc, bao toan b6 chi phi can thiet de xay dyng moi ho5c siva chCra, cai tao, ma r6ng hay trang bi lai k9 thu5t cong trinh nhu' chi phi xay dy,ng, chi phi thiet bi, chi phi tu, van dau tu, xay dung, va chi phi vay duvc von h6a doi vai tai san du dieu kian phii hop vai chinh sach ka toan dm Tong cong ty. Cac chi phi nay se duvc chuyen sang nguyen gia TSCD theo gia tam tinh (neu chu'a có quyet toan duvc phe duyet) khi cac tai san duvc ban giao du'a vao sir dyng. Theo quy dinh ve quan 19 day tu' va xay dlyng cua Nha toy theo phan cap quan 19, gia tri quyet toan cac cong trinh )(ay dung cg ban der dang hoan thanh can duvc cac ca quan co th5m quyen phe duyat. Do do, gia tri cu6i cong cua cac cong trinh xay dy,ng ca ban da dang co the thay dOi va phy thu6c vao quyet Wan duvc phe duyat bai cac ca quan co tham quyen.

Khau hao cua nhCrng tai san nay, cong gi6ng nhu, cac loai TSCD khac, se bat dau duvc trich khi tai san da san sang cho muc dich six dyng.

2.12 Thud hoat d6ng

Thue hoat dOng la loai hinh,thue tai san ma phan ro va 101 ich gAn Wen vai quy6n so, hCru cua tai san thu6c ye ben cho thue. Khogn thanh toan dual hinh thin thue hopt d6ng &pop hach toan vao bap cao ket qua hoat d6ng kinh doanh hap nhat giCra nien d6 theo phirang phap du,Ong thang cly,a ten thoi han thue hoat d6ng.

2.13 Bat Ong san du tu'

Nguyen gia cila bat d6ng san dau tu, la toan b6 cac chi phi (tien ho5c tuvng &rang tien) ma T6ng cong ty 1)4 ra hoac gia tri hgp Iq cua cac khoan khac du'a ra trao doi de có &Fop bat do, ng san dau tinh den thol diem mua hoc xay png hoan thanh bat Ong sari dau tu, do. Cac chi phi phat sinh sau ghi nhan ban day chi duvc ghi tang nguyen gia bat dOng san Tau tu, neu cac chi phi nay chat than lam tang Igi ich kinh to trong Krung lai do sir dyng tai san Cac chi phi phat sinh khOng them man dieu kian ten &pop ghi nhan la chi phi san xu5t kinh doanh trong k9.

KhAu hao

134t dOn9 san dau tu nam giu, de cho thue duvc khau hao theo phuvng phap diro'ng thang de Om dan nguyen_ gia tai san trong thol gian sCr dyng ixac tinh. Thai gian hixu dung irop tinh bat dong san day tu' sau:

Ca sey h@ tang 48 — 49 nam

Thanh ly

Lai hoc lkdo thanh 19 bat d6ng san du,gc xac dinh bang so chenh lath giCra tien thu thuan do thanh 19 vai gia tri con lai cCia bat dOng san Tau tu, va &pop ghi nhan la thu nhap ho5c chi phi trong bao cao ket qua hoat ciOng kinh doanh hap nhat giCra nien d6.

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TONG CONG TY CO PHAN ()ICH VU KY THUAT DAU KHI VIBT NAM Mau so B 09a — DN/HN

2 CAC CHiNH SACH KB TOAN CHID YEU (ti6p theo)

2.14 Chi phi tra tripsfrc

Chi phi tra irixqc bao gam chi phi tra truevc ngan han va chi phi tra tuft dai han tren bang can doi,ke Wan hap nhat giCra nien de,. Chi phi nay cluvc ghi nhan theo gia got va cluvc phan b6 theo phuvng phap dixOng thang dup ten thoi gian hiru dyng utec tinh.

Ngoai ra, tier' thue dat tra tuft cho cac hgp ciang thue dat c6 bleu sau narn 2003 sung duvc ghi nhan la chi phi tra tuft theo quy dinh cua Th6ng tu, s6 45/2013/TT-BTC do Be Tai chinh ban hanh vao ngay 25 thang 4 nam 2013 va duvc ppan bo theo phirang phial) &rang thang phia hgp \AM giay chirng nhan quyen six dung dat.

2.15 No, phai tra

Cac khogn ng phai tra duvc phan loai cluP vao tinh chat bao gom:

• Phai tra ngt.rovi ban gam cac khoan phai tra mang tinh chat thuvng mai phat sinh tEr giao dich mua h5ng hoa, dich vu; va

• Phai tra khac g6m cac khoan phai tra khong c6 tinh thuvng mai, kh6ng lien quan den giao dich mua hang hOa, dich vu.

Cac khoan ng phai tra duvc phan loai ngan han va dai han tren bang can doi ke toan hop nhat giCra Wien de can ay theo kst han con lei cua cac khoan ng phai tra tai ngay cua bang can dal ke toan hgp nhat grim nien da den ngay tai han thanh toan.

2.16 Vay

Vay bao gam cac khoan tin vay tix cac ngan hang, ben lien quan, va ben thir ba.

Cac khoan vay oltiqc phan loai ngan han va dai han ten bang can doi Ice toan hop nhat giCra flier) de can Cu' theo kji ban con lai cua cac khoan vay tai ngay cua bang can doi ke toan hgp nhat den ngay tai han thanh toan.

Chi phi di vay lien quan trot tiep doi v61 hoat Ong xay d‘rng hoac san xuat bat kS' tai san du tieu chuan se duvc von h6a trong thai gian ma cac tai san nay duvc hoan thanh va chuan bi clva vao St:/' dyng. DOi cac khoan vay chung trong de 96 sir dyng von cho ML,JC dich dau xay dung hoac san xuat bat 1(9 tai san du tieu chuan thi Tong tong ty xac dinh chi phi di vay duvc von ‘hOa theo le von h6a dal v61 chi phi ke binh quan quyen phat:sinh cho viec dau tu, xay dkrng co: ban hoac san xuat tai san (TO tieu chuan c16. Tji le von h6a duvc tinh theo ty le lai suat binh quan gia quyen cua cac khoan vay chira tra trong nann, trix cac khoan vay rieng !Diet phyc vu cho muc dich hinh thanh met tai san cu the. Viec von hoa chi phi di. vay se duvc tam ngirrig trong cac giai dogn ma qua trinh Tau xay dy'ng hoac san xuat tai san der dang bi gian Joan, trcr khi sy, gian doan do la can thiet. Chi phi di vay khac duvc ghi nhan trong bao cao ket qua hoat Ong kink doanh hgp nhat giCra nien do khi phat sinh. Cac khoan thu nhap phial sinh tir viec dau tu, tam thOi cac khogn vay duvc ghi giam nguyen gia tai san co lien quan.

2.17 Chi phi phai tra

Bao 96m cac khoan phai tra cho hang h6a, dich vu da nhan duvc tix ngutei ban trong kjr, ke toan nhung thcrc to chup chi tra do chu'a c6 hoa dor hoac chup du h6 sa, tai lieu ke toan, duvc ghi nhan vao chi phi san xuat kinh doanh cua ky ke than. Viec ghi nhan chi, phiphai tra duvc xac dinh ten so' da xac dinh duvc nghia vu ncy hien tai chat ch5n ye thol gian thanh toan.

Viec ghi nhan cac khoan phai tra vao chi phi san xuat kinh doanh trong kjr duvc thcrc hien theo nguyen t5c phO hop giCra doanh thu va chi phi phat sinh trong k9.

1

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TONG CONG TY CO PHAN DICH VU KY THUAT DAU KHi VIBT NAM Mau s6 B 09a — DN/HN

2 CAC CHINH SACH KB TOAN CHU YEU theo)

2.18 Dkr ph6ng phai tra

Cac khoan thy phang duvc ghi nhan khi T6ng cong ty co nghia vu no' hien tai, phap ly ho5c lien cloi do ket qua tEr cac sty kien da xay ra; va Tong cong ty CO kha nang phai thanh toan nghia vu nay. Viec thanh toan nghia vu no' co the se dan den sty Om silt ye nhirng Igi Ich kinh te, va gia tri cua nghia vu no d6 duvc irac tinh mot cach clang tin cay tai ngay dm bang can cloi ke toan hgp nhat giCra nien dq. Dkr phang khong dirgc ghi nhan cho cac khoan 10 hoat Tang trong tuvng lai.

Dkr phOng cluvc utyc tinh ten co' so' khoan tien se phai chi de thanh toan nghia vu no'. Neu anh hiyo'ng ye gia tri thavi gian cua tien la trpng yeu thi thy phang duvc tinh tren co' sa gia tri hien tai vai ty le chiet khau trtyifyc thue va phan anh nhirng danh gia tren thi twang hien tai ye gia tri thol gian cua tien va rui ro cu the dm khaki no' da. Gia tri tang len do anh htydeng cua yeu to thal gian cluvc ghi nhan la chi phi tai chinh. Chenh lech giCra khoan thy ph6ng phai tra phai lap IfY cu6i kY ke toan nay va khoan dky ph6ng phial tra da lap chu'a sit' dung a cuoi nam tai chinh trueec duvc ghi nhan tang hoac giarn chi phi san xuet kinh doanh trong kY.

2.19 Doanh thu chu'a thu'c hien

Doanh thu chu'a thu'c hien la khoan doanh thu nhan trkro'c chi yeu bao g6m s6 tier' dm khach hang da tra tuft cho mat ,hoac nhieu nam tai chinh ye cho thue tai san va viec cung cap cac dich vu lien quan den cho thue tai san. T6ng cong ty ghi nhan cac khoan doanh thu chu'a thu'c hien tu'o'ng Crng vai phAn nghia vu ma T6ng cong ty se phai thtyc hien trong tuvng lai. Khi cac (lieu kien ghi nhan doanh thu du'o'c theta man, doanh thu chu'a thkrc hien se dirgc ghi nhan vao bao cao ket qua hoat dang kinh doanh hgp nhat giCra nien d0 trong kY tuvng Crng vai phan theta man dieu kien ghi nhan doanh thu do.

Doanh thu chu'a thkrc hien duvc phan bpi ngAn han va dai han ten bang can clOi Ice toan hgp nhat giCra nien da, can theo phan theta man diet.] kien ghi nhan doanh thu tai ngay dm bang can 'Jai ke toan hgp nhat giCra nien da.

2.20 V6n hiPu

(a) V6n gop cua chit so, hint

Von g6p cua chit sey hiru duvc ghi nhan theo s6 thyc to g6p cua cac c6 (long va duvc phan anh theo menh gia cua c6 phieu.

(b) Thang du' von c6 ph'an

Thang dkr, von c6 phArt la khoan chenh lech giCra von g6p theo menh gia co phieu vat gia thu'c to phat hanh co phieu, chenh lech giCra gia mua lai co phieu qu9 va gia tai phat hanh co phieu qu9.

(c) LNST chu'a !Alan phoi

LNST chu'a phan phoi phan anh ket qua kinh doanh lily ke sau thue TNDN cua T6ng cong ty tai theyi diem bao cao.

24

TONG CONG TY CO PHAN D1CH VV KY THUAT DAU KHI VItT NAM Mau s6 B 09a — DN/HN

2 CAC CHINN SACH Kt TOAN CHO YEU (trap theo)

2.21 Phan chia LNST TNDN

Phu'o'ng an ppan chia LNST TNDN cua Tong cong ty cluvc thu,c hien theo Nghi quyet cua Dai hei long Co dong bac gem Nghi quyet cua C6ng ty me va cac cong ty con, bao

chia co tik cho cac co dOng va trich lap cac qu9 theo dieu 10 cua Tong cong ty va cac quy dinh cua phap luet Viet Nam.

Co tCrc dirgc ghi nhan la met khoan‘phai tra trong bac cao tai chinh ho'p nhat giCra niende cua ky ke toan dkra vao ngay chikt danh sach co Tong theo Nghj quyet die HOi (long Quan tri sau khi phirang an chi tra co flip cluvc thong qua tai Dai hOi dOng CO dOng.

Tang cong ty trich lap cac qu9 sau:

(a) Quji dau tu, ghat tri6n

Qu9 cfau tu' phat tri6n duvc trich lap fir lgi nhuan thuan sau thue TNDN cua Tong cong ty sau khi duvc Dai hei dOng Co (long thong qua. Qu9 clau phat tri6n duvc sir dung vao viec clau tu, deu tu, ma rOng quy m6 san xuAt, kinh doanh hoac deu tu, theo chieu sau bhng hinh thin b6 sung von lieu 10.

(b) Quy khen thu,o,ng, philc Iai

Qu9 khen thirdeng, phim lgi du'o'c trich lap tb, Igi nhuan thuen sau thu TNDN cua Tong cong ty sau khi duvc Dai hOi dOn9 Co (long thOng qua. Qu9 duvc trinh bay la met khoan phai tra tren bang can doi ke toan hgp nhat giCra nien do va cluvc sir dung cho MIX dich khen thu,o'ng, phut lgi cho ngu'dri lao Ong va thirdeng ban quan ly dieu hanh.

2.22 Ghi nhan doanh thu

(a) Doanh thu ban hang

Doanh thu ban hang du'o'c ghi nhan trongbao cao kat qua hoat dOng kinh doanh hop nhat giCra nien dO khi (long theri thoa man tat ce nam (5) (lieu kien sau:

• Tong cong ty da chuyen giao phan Ian rui ro va lgi ich gan lien vai quyen so' hCru san pham hoac hang hoa cho ngu'dri mua;

• Tong cong ty khong con nam giCr quyen quan ly san pi* hoac hang 1:16a nhu, ngithi so' hiru san pham hoac hang hem hoac quyen kiem scat san pham hoac hang Ma;

• Doanh thu duvc xac dinh tuvng doi chat than; • Tong ding ty se thu cluvc Idi ich kinh to tEr giao dich ban hang; va • Xac dinh du'o'c chi phi lien quan den giao dich ban hang.

Doanh thu kh6ng duvc ghi nhan khi c6 yeu to kh6ng chi& than mang tinh trong yeu v6 kha nang thu duvc tien ban hang hoac kha nang hang ban bi tra Iai.

Doanh thu dixgc ghi nhan phO hop vai "ban chat ban hinh thirc" va (limp phan bo theo nghia vu cung Crng hang h6a.

25

TONG CONG TY CO PHAN D1CH VU K1? THUAT DAU KHI VIO' NAM MAu so B 09a — DN/HN

2 CAC CHINE! SACH Kt TOAN CHCJ YEU (tiap theo)

2.22 Ghi nhan doanh thu (ti6p theo)

(b) Doanh thu cung cap dich vu

Doanh thu cung cap dich vu duvc ghi nhan trong bao cao ket qua hoat dOng kinh doanh ho'p nhat giCya nien de) khi dich vu da duvc cung cap, bang cach tinh mirc de) hoan thanh cua tivng giao dich, dya ten ca sa danh gia ti 10 dich vu da cung cap so yeti tong khoi luvng dich V1.1 phai cung cap. Doanh thu cung cap dich V1,1 chi clugc ghi nhan khi d6ng thai them man b6n (4) dieu kien sau:

• Doanh thu dirac xac dinh twang doi chec chan; • Co kha nang thu duvc Igi Ich kinh to tix giao dich cung cap dich vu d6; • Xac dinh duvc phan a:11'1g viec da hoan thanh tai ngay dm bang can doi ke toan

rieng giiya nien d6; va • Xac dinh duvc chi phi phat sinh cho giao dich va chi phi d0 hoan thanh giao dich

cung cap dich vu d6.

(c) Doanh thu tir hpy Elting xay dung

Doanh thu tir hap cl6ng xay dung bao g6m doanh thu ban &au duvc ghi trong hap &rig xay dung; cac khoan tang,giann khi thtyc hien hap d6ng; cac khoan tier, thirgrig; cac khoan thanh toan khac ma Tong con9 ty thu duvc te.r khach hang hay mot ben khac de b0 dap cho cac chi, phi khong bao g6m trong gia hop Tong, cac khoan thanh toan ma khach hang se chap thuan boi thuVng, va cac khoan thanh toan khac neu co kha nang lam thay doi doanh thu, va co the xac dinh duvc mot cach dan9 tin cay. Nguyen tac ghi nhan doanh thu tip hop dong xay dkyng dugc trinh bay tai Thuyet minh 2.10.

(d) Doanh thu cho thud hoat dOng

Doanh thu cho thud hoat Ong duvc ghi nhan theo phirang phap duang thang trong su6t theyi han cho thud.

(e) Thu nhap lai

Thu nhap lai duvc ghi nhan khi duvc Wang.

(f) Thu nh4p ter CO tin, Iai nhOn duvc chia

Thu nhap tCr c6 tirc, lgi nhuan dugc chia duvc ghi nhan khi T6ng c6ng ty xac lap quyan nhan co tirc va Igi nhuan cluvc chia tir cac dan vi dau

2.23 Gia von hang ban va dich vu cung cap

Gia von hang ban va dich vu cung cap la tang chi phi phat sinh cua hang h6a xuat ban va dich vu cung cap cho khach hang trong k9, &pop ghi nhan theo nguyen tac phis hap vai doanh thu va nguyen tac than trong.

2.24 Chi phi tai chinh

Chi phi tai chinh phan anh nhCrng khogn chi phi hoat dOng tai chinh phat sinh trong ky chu yeu bao gom cac khoan chi phi hoc cac khoah 16 lien quan den cac hoat dah.g dau to tai chinh; chi phi di vayvon; du phong ton that dau vao dan vi khac; khoan 16 phat sinh khi ban ngogi ta; va 10 ty gia hoi doai.

1

26

TONG LONG TY CO PHAN D1CH VV KY. THUAT DAU KHI VIBT NAM Miu s6 B 09a — DN/HN

2 CAC CHINH SACH KB TOAN CHCJ YEU (ti6p theo)

2.25 Chi phi ban hang

Chi phi ban hang phin anh cac chi phi thcrc phat sinh trong qua trinh ban pang h6a, cung cap dich vu, bao Om: chi phi quing ba thirang hieu, gibi thieu sari pham, quing cao san pharn, hoa h6ng ban hang va cac chi phi ban hang khac.

2.26 Chi phi quail Ijr doanh nghiOp

Chi phi quin lY doanh nghiep phin anh cac chi phi quin ly chung cua T6ng cong ty bao gOm cac chi phi ye 'Leong nhan vien b6 phan qyin 19 doanh nghiep; bao hiem x5 h6i, bio hiem y te, kinh phi cong doan, bao hiem th5t nghiep cua nhan vien quin 19 doanh nghiep; chi phi vat. lieu van phong;, cong lao dOng; khau hao TSCD dOng cho quin 19 doanh nghiep; tin thud dat; thud mon loai; khoin lap du' phong phii thu kh6 doi; dich vu mua ngoai; va cac chi phi khac.

2.27 Thue TNDN hiOn hanh va thud TNDN hoar' Iai

Thue TNDN bao gam toan O6 s6 thud thu nhap tinh ten thu nhap chiu thud TNDN, ke ca cac khoin thu nhap nhan du'oc tie hoat dOng san xuat, kinh doanh hang Ma, dich VI)

tai ngoai ma Viet Nam chu'a ky hiep dinh ve tranh clanh thud hai Ian. Chi phi thud TNDN bao g6m chi phi thud TNDN hien hanh va chi phi thud TNDN ho5n Iai.

Thue TNDN hien hanh la so thud TNDN phai n6p hoac thu h,6i dt.roc tinh ten thu nhap chiu thud va thud suat thud TNDN cua nam hien hanh. Thue TNDN hien hanh va thud TNDN hoan [pi duvc ghi nhan la thu nhap ,hay chi phi khi xac Binh loi nhuan hoac 16 cua ky phat sinh, ngoai trip tr.ro'ng ho'p thud thu nhap phat sinh tip mot giao dich hoac su' kien duvc ghi nhan tRec tiep vao von chi so' hCeu trong cung ky hay mot ky khac.

Thue TNDN ho5n lai du'o'c tinh day di, sCrdyng pht.rang thirc cong no, tinh ten cac khoin chenh lech tam thol giCea,gia tri ghi so dm cac khoan muc tai san va no phii tra tren bao cao tai chirp hop nhat giCra nien d6 va ca so' tinh thud thu nhap caa cac khoin muc nay. Thue TNDN ho5n lai Wong duvc ghi nhan khi no thud thu nhap hoan lai phii tra phat sinh tu, ghi nhan ban dau cia mot tai san hay no' phii tra cua mot giao dich ma 9iao dich nay khang phii la giao dich sap nhap doanh nghiep, khong c6 anh hu,deng den 191 nhuan ke toan hoac Iai nhuan/16 tinh thud thu nhap tai thoi diem phat sinh giao dich. Thud TNDN ho5n lai duvc tinh theo thud suat dy, tinh duvc ap dung trong, nien d6 ma tai san &roc thu h6i hoac khoan no phai tra duvc thanh toan dcea tren thud suat d5 ban hanh hoac xem nhu, CO hieu lu,c tai ngay dm bang can croi ke toan ho'p nhat giCea nien d6.

Tai san thud TNDN hoan lai duvc ghi nhan khi co kha nang se co Igi nhuan tinh thud trong tuvng lai de sir dung n1.1E:mg chenh lech tam thtei &roc khau

Tai san thus TNDN ho5n lai va no' thud TNDN ho5n lai phai tra duvc bu trO, khi T6ng cong ty co quyan hop phap duvc lob tie giCra tai san thud TNDN hien hanh vo'i thud TNDN hien hanh phai n6p va khi thud TNDN ho5n lai c6 lien quan den cung mot co' quan thud va Tong cong ty ca do' dinh thanh toan thud thu nhap hien hanh ten co so' thuen.

Chi phi thud TNDN cua Tong cong ty duvc u'ac tinh dy,a vao cac quy dinh hien hanh vas thud va co the co nhieng dieu chinh tEly thu6c vao su' kiem tra cua co quan thud va sty thay doi c6a nhieng quy dinh ye thud.

27

TONG GONG TY CO PHAN DICH VI) KY THUAT DAU KHIVItT NAM Mau s6 B 09a — DN/HN

2 CAC CHINH SACH Kt TOAN CHU YEU (ti6p theo)

2.28 Cac ben lien quan

Cac ben &Fop coi la ben lien quan cua T6ng cong ty neu mat ben co kha nang, tru'c tiep hoac gian tiep, kiem soat ben kia hoac gay anh htio'ng clang ke toi ben kia trong viec ra cac quyet dinh tai chinh va hoat deng, hoac khi T6ng cong ty va ben kia cong chiu sty kiern soat chung hoac anh Wong clang ke chung. Cac ben lien quan c6 the la cac cong ty hoac cac ca nhan, bao gem ca cac thanh vier' gia dinh than can cua cac ca nhan cung duos coi IA lien quan.

Trong viec xem,xet trng mai quan he cua cac ben lien quan, Tong cong ty can cu' vao ban chat cua m6i quan he chi' kh6ng chi hinh thCrc phap 19 cua cac quan he die.

2.29 Bao cao be phan

Met be phan la met hop phan c6 th5 xac dinh rieng het cua Tong cong ty tham gia vao viec ban hang hoac cung cep dich vu lien quan ("be phan chia theo hoat deng, kinh doanh"), hoac ban hang hoac cung cap dich vu trong met mei trireng kinh to cu the ("be phan chia theo khu vac dia 19"). Mei be phan nay chiu rai ro va thu duvc Igi Ich khac Net vai cac be phan khac. Mau bao cao be phan co' ban cua Tong cong ty la diya theo be phan Chia theo hopt Ong kinh doanh.

Thong tin be phan duvc lap va trinh bay phU hop vai chinh sach ke toan ap dung cho viec lap va trinh bay bao cao tai chinh hgp nhAt giCra,nien de cua T6ng cong ty nhAm mac dich de giCip nglyei six dung bao cao tai chinh hieu r6 va danh gia duet tinh hinh hoat Ong dia Tong cong ty met cach toan dien.

2.30 Ven tinh ke toan

Viac lap bao cao tai chinh hgp nhat giCra nien de tuan thu theo cac Chuan mu'c Ke toan Viet Nam, Che de Ke than Doanh nghiep Viet Nam va cac quy dinh phap l' co lien quan den viec lap va trinh bay bao cao tai chinh hop nhat giCra flier) de yeu cau Ban Tong Giam doc phai co nhO,ng Lrec tinh va gia dinh anh hithng den s6 lieu ve cong no, tai san; viec trinh bay cac,khoan cong no va tai san tiern ,tang tai ngay [(et that k9 k4 toan; cung nhu, cac so lieu ve doanh thu va chi phi trong suet k9 ke toan.

Cac u,op tinh va gia dinh c6 anh hu'O'ng tong yeu trong bale cao tai chinh hop nhAt giCra nien de bao gem:

• Thai gian hixu dung irop tinh cua TSCD (Thuyet minh 13); • Doanh thu, chi phi, phai thu va phai tra lien quan tai hop citing xay dung (ThuyAt

minh 7, Thuyet minh 32, va Thuyet minh 33); , • Cac khaki du' phong phai thu kho (Thuyet minh 9), du, phong phial tra (Thuyet

minh 24), va du' phOng (Tau tu, tai chinh (Thuyet minh 4(b)); va • Ghi nhan tai san thue thu nhap hoan lai dei vai cac khoan chenh lech tam thoi

(Thuyet minh 16).

Cac Lrec tinh va 9ie dinh finking xuyen duvc danh gia du'a ten kinh nghiem trong qua khi' va cac yeu to khac, bao gem cac gia dinh trong trang lai co anh hu,o'ng trong yeu tai bao cao tai chinh hgp nhAt gaa nien de cua T6ng cong ty va duvc Ban T6ng Gam doc danh gia la hgp 19.

28

TONG CONG TY CO PHAN DICH V1.1 KY THUAT DAU KHI VIET NAM MAu so B 09a — DN/HN

3 TIEN VA CAC KHOAN TU'ONG DU'ONG TIEN

30.6.2021 VND

31.12.2020 VND

Tien mat 16.215.866.333 10.492.190.937 Tien gill ngan hang khong k9 han 2.291.570.814.274 3.376.348.015.847 Tien Bang chuyen 408.697.679 380.922.632 Cac khoin tu'o'ng &rang tier) (*) 2.106.346.319.194 1.824.934.564.853

4.414.541.697.480 5.212.155.694.269

(*) Cac kho5n tuang &rung tin th6 hien gia tri cua cac kho5n tien girl Ong VND co 1(9 han Roc khong qu5 3 thang tai cac ngan hang thwyng mai veri lai suat binh quail tir 2% den 4%/nam (tai ngay 31 thang 12 nam 2020: 2,9% den 4,25°/0/nam).

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kat thiic ngay

kat thus ngay

30.6.2021

31.12.2020

VND

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Gia tri khoan cfau tu' goc 1.624.677.039.235 1.624.677.039.235

Ket qua kinh doanh thuan tip cac col-1g ty lien doanh, lien ket:

S6 du' dau k9/nann 3.317.174.459.671 3.555.692.688.555 Lgi nhuan tip cac cong ty lien doanh, lien kat trong k9/nam (*) Co tin dirgc chia Dieu chinh chenh lech t9 gia do chuyen doi bao cao tai chinh trong kjdnam

307.690.198.818 190.645.361.065

(451.633.500.000) (380.154.000.000)

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(*) Trong do, chi tiet Igi nhuan/(16) tip cac cong ty lien doanh, lien kat trong kjdnam nhu' sau:

Ky 6 thang kat thiic ngay

30.6.2021 VND

Nam tai chinh ket thOc ngay

31.12.2020 VND

Vietnam Offshore Floating Terminal (Ruby) Limited (iii) 202.789.707.389 436.725.789.824 Malaysia Vietnam Offshore Terminal (Labuan) Limited (ii) 68.743.748.361 140.222.538.542 PTSC Asia Pacific Private Limited (v) 47.604.777.503 (238.961.037.002) COng ty CP Cang Tong ho'p Thi Vai (vi) 3.978.743.952 6.011.703.543 PTSC South East Asia Private Limited (iv) (15.426.778.387) (28.799.894.978) Rong Doi MV12 Private Limited (i) (124.553.738.864)

307.690.198.818 190.645.361.065

32

TONG CONG TY CO PHAN D!CH VU KY THOT DAU KHIVIBT NAM Mau so B 09a — DN/HN

4 DAU TU' TAI CHINH (tiOp theo)

(b) tai chinh dai han (ti6p theo)

(i) Dau tu' vao cong ty lien doanh, lien ket (tiep theo)

(*)

Tai ngay 30 thang 6 nam 2021 va ngay 31 thang 12 nam 2020, day la cac khan dau tu' tai chinh dai han ma T6ng cong ty nam giCr tjt 10 lau dai nen gia tri hap lc/ cua cac khoan cfau tu' tai chinh nay có the khac vai gia tri ghi so.

(i) Rang ,Doi MV12 Private Limited IA lien doanh clang kiern soat, duvc thanh lap bifri TOng cong ty va cac d6i tac Modec, Inc., va Mitsui & Co., Ltd (Modec, Inc., va Mitsui & Co., Ltd duvc thanh lap tai Nhat) vao nam 2006 de dau tu' kho not FSO "MV12" vai sivc china 300.000 thiing dau cho COng ty Korea National Oil Corporation ("KNOC") thue tin nam 2007 de phuc vu khai that dau ngoai khai tai ma R6ng Doi. Thai han cho thue la 07 nam co dinh va &Ivo gia han tirng nam cho den khi het thai han sin dung cua FSO. Tai ngay 30 thang 6 nam 2021 va ngay 31 thang 12 nam 2020, von gop cua T6ng cong ty tai Rong Doi MV12 Private Limited la 6.600 USD, tirang &rang 106.022.400 DOng.

(ii) Malaysia Vietnam Offshore Terminal (Labuan) Limited ("MVOT") IA lien doanh (long kiern soat, duvc thanh lap bai T6ng cong ty va d6i tac Malaysia International Shipping Corporation Berhard ("MISC") tix nam 2009 de:

• dau tu' kho chira n6i FSO "Orkid" sirc china 650.000 thiing dau cho khach hang thue de phpc vu khai that dau ngoai khai tai khu vu'c chOng Ian thu,ang mai PM-3 giCra Viet Nam va Malaysia tir nam 2009 den het ngay 31 thang 12 nam 2027; va

• dau tu' kho china n& FSO Golden Star SCFC china 654.717 thiing dau phuc vu khai that tai MO Sao yang Dai Nguyet ngoai khai Viet Nam vai thai han hap dOng trong \ging 7 nam tix thang 11 nam 2020 den thang 11 nam 2027 va có the gia han them 8 nam.

Tai ngay 30 thang 6 nam 2021 va ngay 31 thang 12 nam 2020, von gop cua Tong cong ty tai MVOT la 17.258.911 USD, tu,ang &rang 292.324.455.887 DOng.

Vietnam Offshore Floating Terminal (Ruby) Limited ("VOFT") la lien doanh ciOng kiem soat, duvc thanh lap bol Tong cong ty va doi tac MISC tin nam 2009, trong dO T6ng cong ty chiern 60% von de so' hCxu, quan va khai thatkho not china dau FPSO "Ruby II" phuc vu hoat d6ng tharn do khai that dau khi cua Cong ty Petronas Carigali Vietnam Limited den ngay 9 thang 9 nam 2017. -HP ngay 10 thang 9 nam 2017, Tap loan Dau khi Viet Nam thay the, tiep nhan quyen lai va nghia vu cua Petronas Carigali Vietnam Limited, thu'c hien hap dOng vai VOFT theo thoa thuan giCra Tap doan Dau khi Viet Nam vai Petronas Carigali Vietnam Limited. Ti' thang 6 nam 2010, kho n6i FPSO "Ruby II" da bat dau boat d6ng va du,a vao van hanh khai that. Tai ngay 30 thang 6 nam 2021 va ngay 31 thang 12 nam 2020, von gop cua TOng cong ty tai VOFT IA 8.784.000 USD, twang &rang 156.473.118.448 DOng.

33 14/

TONG CONG TY CO PHAN Dial VI) K? THOT DAU KHI VIBT NAM Mau so B 09a — DN/HN

4 DAU TAI CHINN (dap theo)

(b) flau tu' tai chinh &Ai han (ti6p theo)

(i) Dau tu' vao cong ty lien doanh, lien ket (tier) theo)

(iv) PTSC South East Asia Private Limited ("PTSC SEA") la lien doanh &rig kiarn soat, duvc thanh lap trong thang ,9 nam 2011 beri Tong - cong ty cut-1g doi tac Yinson Holding Berhad theo Giay chtYng nhan dau tu' ra mac ngoai s6 474/BKHDT- DTRNN ngay 31 thang 10 nam 2011 do BO Ke hoach va Dau tu' cap d4 dhu tu' (long meri va cho thue kho not ch&a, xuht dau ("FSO") cho Cong ty Dieu hanh Dau khi Bien DOng ("BDPOC") thue phuc vu khai thac dhu trio tai L6 05.2 va Lo 05.3 ngoai khai Viet Nam. Du' an co tong von d'hu tu' la 149.318.329 USD, twang &rang 3.071.478.027.530 [Xing, trong do, vOn gop cua cac bon la 37.329.582 USD chiem 25% von dhu tu', con lai la von vay. Tai ngay 30 thang 6 nam 2021 va ngay 31 thang 12 nam 2020, van gOp cua Tong cong ty tai PTSC SEA la 16.320.000 USD, twang &rang 340.800.232.500

(v) PTSC Asia Pacific Private Limited ("PTSC AP") la lien doanh &rig kiam soat, du'o'c thanh lap trong nam 2012 beri T6ng cong ty cung doi tac Yinson Holding Berhad theo Giay chirng nhan dau tu' ra ruck ngoai s6 561/BKHDT- DTRNN ngay 19 thang 10 nam 2012 do BO Ka hoach va Dau tu' cap de gop vOn Thu tu' kinh doanh kho nOi chira, xuht va xu, ljr dau ("FPSO") cho T6ng cong ty Tharn d6 Khai thac Dau khi thue phuc vu phat then L6 01/97 va LO 02/97 thuOc \rung trung CCru Long tai vOng bien Viet Nam. Du, an co tong von dau tu' la 429.977.481 USD, twang &rung 9.113.372.709.795 Song, trong do, von gop cua cac ben la 119.996.426 USD chiem 27,9% von dhu tu', va T6ng cong ty Bang k9 g6p von la 61.198.177 USD, tu'angdkrang 1.272.922.081.600 [ing, chiem 51% von dieu la, con lai la von vay. Tong cong ty (la thtyc hien g6p von vao PTSC AP la 51.000.000 USD, twang &rang 1.069.026.300.000 DOng. Trong nam 2018, hai ben g6p vOn cua PTSC AP da dOng 9 thtyc hien Om von g6p tU' 100.000.000 USD xu6ng con 60.000.000 USD Wang Crng vai t9 la g6p von dm cac chi so' hCru va PTSC AP da thkrc hien thanh toan tien giam von gop cho cac chu ser hCru. Tai ngay 30 thang 6 nam 2021 va ngay 31 thang 12 nam 2020, von g6p cua Tong cong ty tai PTSC AP la 30.600.000 USD, twang &rung 641.415.780.000 DOng.

(vi) Cong ty CO phan,Che tao Gian khoan Dau khi mot cong ty c6 phan duvc thanh lap theo Giay chi:mg nhan clang kjr doanh nghiap s6 3500806844 ngay 9 thang 7 nam 2007 do So' Ka hoach Dau tu, Tinh Ba Ria - Wing Tau cap vai von dieu 10 clang k9 la 594.897.870.000 Bong. Tai ngay 30 thang 6 nam 2021 va ngay 31 thang 12 nam 2020, von gop cua T6ng cong ty tai cong ty nay la 171.957.430.000 DOng, chiem 28,75% von dihu 10.

(vii) C6ng ty CP Cang TOng ho'p Thi Vai ("Cang Thi Vai") la mot cong ty co phan duvc thanh lap theo Gray chcirng nhan clang k9 kinh doanh so 3502259121, ngay 21 thang 7 nam 2014 do SO' Ka hoach Dau.tu, Tinh BA Ria — Vung Tau cap vdri so von dieu la clang k9 la 60.000.000.000 Bong. Theo Giay chCrng nhan clang 1(9 kinh doanh cua Cang Thi Vai, C6ng ty Co phan Cang Dich vtyDau khi Tong hop Phu M9, cong ty con cua T6ng cong ty, nam gitry 36% von dieu la dm Cang Thi Vai. Theo d6, T6ng cong ty gian trap s& hCru 21,46% von dihu le cua Cang Thi Vai. Do do, Cang Thi Vai la cong ty lien ket dm Tong cong ty theo quy dinh ke toan hien hanh.

34

Mau so' B 09a — DN/HN

Chi tiat cua d'au tu, gop von vao dun vi khac cluvc trinh bay nhu' sau:

Dau tu' g6p von vao don vi khac

BAU TU' TAI CHINH (tiep theo)

Diu tai chinh dai han (ti6p theo)

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LO

TONG CONG TY CO PHAN DICH VI) KY THOT DAU KHI VIBT NAM Mau so B 09a — DN/HN

5 PHAI THU NGAN HAM CCIA KHACH HANG

30.6.2021

VND

31.12.2020

VND

Ben thin ba

Van phong dieu hanh ("VPDH") Idemitsu Gas Production (Vietnam) Co., Ltd. tai Thanh phO Ho Chi Minh 391.404.132.531 276.393.454.606

Lien danh TPSK 235.772.965.584 126.303.173.163

North Oil Company 132.460.158.568 251.384.978.063

VPDH ENI Vietnam B.V tai Thanh 06 H6 Chi Minh 57.249.532.525 59.292.669.720

Cong ty TNHH Dau khI Viet Nhat 32.302.498.072 24.270.049.121

Sapura Fabrication Sdn Bhd 27.532.349.289 31.414.661.012

VPDH Premier Oil Vietnam Offshore B.V. tai Thanh pho H6 Chi Minh 24.525.429.437 19.744.909.233

C6ng ty TNHH He thong dien GE Viet Nam 22.764.222.337 27.552.836.256

C6ng ty Dieu hanh Dau khi Cu Long 21.863.245.034 69.058.976.793

Korea National Oil Corporation 17.055.554.872 16.437.116.305

COng ty CP Xay dung Minh Anh 16.669.265.711 16.669.265.711

C6ng ty CP Xi mang C6ng Thanh 16.286.902.132 19.767.290.454

Marsol Offshore Construction LLC 15.264.152.730 15.340.739.884

Technip Geoprodution (M) Sdn Bhd 905.340.308 471.868.864.531

Ben thin ba khac 455.308.389.335 444.715.410.254

1.467.364.138.465 1.870.214.395.106

Ben lien quan (Thuyet minh 41(b)) 2.705.633.820.196 3.202.944.197.780

4.172.997.958.661 5.073.158.592.886

Tai ngay 30, thang 6 nam 2021 va tai ngay 31 thang 12 nam 2020, so du' dm cac khoan phai thu ngan [Ian cita khach hang da qua hart thanh toan duvc trich lap du' phong phai thu ngan han kho doi duvc trinh bay tai Thuyet minh 9.

36

TONG CONG TY CO PHAN DICH VU KY THUAT DAU KHI VIU NAM Miu so B 09a — DN/HN

6 TRA TRU'O'C CHO NGU*1 BAN

(a) Ngan han

30.6.2021

VND

31.12.2020

VND

Ben tht:r ba

Tong cong ty Lap May Viet Nam 100.613.950.134 100.613.950.134

C6ng ty CP Xay dung SO 7 17.286.956.483 19.972.677.529

C6ng ty CP K9 thuat nhiet Meo Den 16.403.838.896 9.986.485.202

Gulf Agency Company Qatar W.L.L. 13.738.819.022 22.869.818.022

C6ng ty CP SCI E&C 13.728.101.409 13.728.101.409

Cong ty CP Tu' van va Xay chyng Phu Xuan 10.348.978.128 12.790.191.429

Khac 139.961.749.864 191.551.323.507

312.082.393.936 371.512.547.232

Ben lien quan (Thuyet minh 41(b)) 2.794.940.388 1.033.416.496

314.877.334.324 372.545.963.728

Tai ngay 30, thang 6 nam 2021 va ngay 31 thang 12 nam 2020, so du' cac khoan phai thu ngan han khac a qua han.thanh toan duvc trich lap qv phong phai thu ngan han kh6 dot duvc trinh bay tai Thuyet minh 9.

(b) Dal ban

30.6.2021 31.12.2020

VND VND

Ben thin ba

Cong ty CP Viet Xuan Mai Mien Nam 29.436.529.159 34.628.991.731

C6ng ty TNHH Xay dung Hoang Lien San 6.383.364.152 9.504.119.961

Khac 5.666.980.132 18.145.340.618

41.486.873.443 62.278.452.310

37

TONG CONG TY CO PHAN DICH VU KY THUAT DAU KHI VItT NAM Mau so B 09a — DN/HN

7 PHAI THU VA PHAI TRA THEO TIEN DO Kt HOACH HOP DONG XAY DUNG

Phai thu theo ben d6 kb hoach hgp cfong xay &pig

Phai tr5 theo ben d6 kb hoach hgp d6ng xay dung

30.6.2021

VND

31.12.2020

VND

28.347.348.814 85.720.543.145

(240.128.013.030) (63.945.055.438)

(211.780.664.216) 21.775.487.707

5.373.278.421.650 4.561.355.289.968

(5.585.059.085.866) (4.539.579.802.261)

(211.780.664.216) 21.775.487.707

Trong do:

Chi phi hop d6ng xay citing cong 191 nhu5n da ghi nh5n trix cac khoan 16 da ghi nh5n luy kb

S6 da phat hanh hoa dun theo tien dO

Chi tiet cua phai thuiph5i tra theo tren dO 1(4 hoach hgp d6ng xay dung theo du an du,gc trinh bay nhu, sau:

30.6.2021 VND

31.12.2020 VND

Phigi thu Du, an NPK 28.347.348.814 74.459.687.366 Du, an NH3 10.829.184.856 Du' an EPC Kho china LNG Thi Vai 431.670.923

28.347.348.814 85.720.543.145

Ph5i tra Du an Dirgrig Ling thu gom, van chuybn khi m6 Sao \fang - Dai Nguyet (104.471.058.040) Du an T6 hap hoa clau Mibn Nam (74.489.475.882)

(33.961.929.987r (29.983.125.451)

Du, an EPC Kho china LNG Thi V5i (61.167.479.108)

(240.128.013.030) (63.945.055.438)

38

TONG CONG TY CO PHAN DICH VI) KY THUAT DAU KHi VIU NAM MAu s6 B 09a — DN/HN

8 PHAI THU KHAC

(a) Ngan han

30.6.2021 31.12.2020

Gia tri Dkr ph6ng Gia tri ph6ng

VND VND VND VND

Doanh thu trich tru'&c cho dich vu cla cung cap

Tong tong ty Tham do Khai that Dau khi

Cong ty TNHH LQC hOa dau Nghi San

COng ty Di6u hanh Dau khi Bien DOng

PTTEP International Limited

VPDH Idemitsu Gas Production (Vietnam) Co., Ltd. tai Thanh ph6 H6 Chi Minh

C6ng ty TNHH MTV Dieu hanh Tharn do Khai that Dau khi Nirdvc ngoai

Khac

Lai thu tien girl ngan hang

Ky quy, ky cuvc

Tam Crng

Thu& GTGT china disc khau trip

Khac

86.414.223.087 627.920.218

28.842.197.718 6.606.181.257

25.780.111.720 114.392.800

16.709.267.390

10.085.086.500 420.328.500

10.061.561.353 10.061.561.353

62.389.500.878 50.345.632.063

53.811.427.446 54.823.326.949

72.073.958.618 18.782.979.836

22.717.715.887 14.059.454.917

31.895.940.758 33.487.826.939

69.817.667.804 (2.891.813.639) 75.950.695.026 (1.755.167.920)

490.598.659.159 (2.891.813.639) 265.280.299.858 (1.755.167.920)

Tai ngay 30 thang 6 narn 2021 va ngay 31 thang 12 narn 2020, s6 du' dia cac khoan phi thu ng5n han khac da qua han.thanh toan du,gc trich lap du' ph6ng phai thu ngAn han kho dOi duvc trinh bay tai Thuyet minh 9.

(b) Dai han

30.6.2021 31.12.2020 VND VND

Ky qu9, ky cuvc 75.543.438.074 77.906.965.640 PhAi thu tu, chi hO 13.516.550.273 13.516.550.273 Khac 167.693.600 8.000.000

89.227.681.947 91.431.515.913

39

TONG CONG TY CO PHAN D!CH VU KY. THUAT DAU KHI VIU NAM Mau s6 B 09a — DN/HN

8 PHAI THU KHAC (ti6p theo)

Chi tie' t phi thu kriac theo d6i tuvng duvc trinh bay nhu' sau:

30.6.2021 VND

31.12.2020 VND

Ngin han Ben thin ba 275.833.600.543 206.187.697.923 Ben lien quan (Thuyet minh 41(b)) 214.765.058.616 59.092.601.935

490.598.659.159 265.280.299.858

Dal han Ben thi:p ba 89.227.681.947 91.431.515.913

40

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1

TONG CONG TY CO PHAN DICH VU KY' THUAT DAU KHI VIBT NAM Min sO B 09a — DN/HN

10 HANG TON KHO

(a) Hang ton kho

Hang mua dang di

30.6.2021 31.12.2020

Gia g6c VND

Dy, ph6ng

VND

Gia g6c VND

Du ph6ng

VND

duifyng 3.724.288.759

Nguyen vat lieu 335.842.373.463 (2.164.350.493) 413.216.663.457 (2.198.714.129)

COng cu, dung cu 44.217.915.284 46.212.166.349

Chi phi san xuAt kinh doanh db dang (*) 2.504.782.299.194 (59.853.610.125) 1.708.281.322.513 (59.853.610.125)

Hang hoa 3.741.718.988 (76.363.636) 1.893.511.623

2.888.584.306.929 (62.094.324.254) 2.173.327.952.701 (62.052.324.254)

(*) Chi phi, san xuAt, kinh doanh der dang the hien cac khoan chi phi phat sinh lien quan den dich vu, du' an sau:

30.6.2021

VND

31.12.2020

VND

Du' an Gallaf - Giai doan 1 1.462.396.120.717 1.032.257.768.113

Du' an Sao yang Dai Nguyet 476.223.096.428 473.270.914.557

Du' an du'ong Ong thu gom, van chuyen khi m6 Sao yang Dai Nguyet 262.577.739.787

Du' an EPC Kho chilra LNG Thi Vai 57.831.386.586 66.262.114.568

Du' an T6 hap h6a dau Mien Nam 35.763.624.453 42.339.674.713

Dich vu cung cap FPSO 31.662.865.022 7.441.011.158

Du' an S&a chCra, Bao dutTig goi STG 26.956.980.263 26.956.980.263

Dich vu van chuyen va lAp dat turbine du' an Dien gio H6a Binh 5 27.003.527.439

Khac 124.366.958.499 59.752.859.141

2.504.782.299.194 1.708.281.322.513

43

TONG CONG TY CO PHAN DICH IN KY THOT DAU KHi VIET NAM Mau so B 09a — DN/HN

10 HANG TON KHO (ti6p theo)

(a) Hang ton kho (ti6p theo)

Bien dOng ve do, ph6ng giam gia hang ton kho trong ky/narn nhu' sau:

, Ky 6 thang Nam tai chinh

ket thdc ngay ket thdc ngay

30.6.2021 31.12.2020

VND VND

SO du' d'au kYinarn

Du ph6ng

SO du, cuoi kyinam

62.052.324.254 2.338.041.333

42.000.000 59.714.282.921

62.094.324.254 62.052.324.254

(b) Thiet bi, vat phu tung thay the dai !Ian

Thiet bi, vat tu', phu tong thay the dai han the hi'en gia th cCia cac loai thiet bi, vat tu', ph ,. i) tOng thay the sir dung sCra chCra cac phuvng tin van tai co ke hoach thkrc hien ten 12 thang.

11 CHI PHI TRA TRU'O'C

(a) Ngin han

30.6.2021 31.12.2020 VND VND

Chi phi bao hi4m 17.553.523.291 9.256.596.275 Chi phi thud dAt va thud bai 11.609.761.545 C6ng cu, dung cu 10.905.808.521 11.320.202.470 Chi phi sCra chaa, bao &rang 832.988.292 7.248.743.096 Khac 4.907.638.376 3.850.855.887

45 809.720.025 31.676.397.728

44

TONG CONG TY CO PHAN DICH VV KY THUAT DAU KHI VIBT NAM Miu so B 09a — DN/HN

11 CHI PHI TRA TRU'O'C (tiOp theo)

(b) Dai han

30.6.2021 VND

31.12.2020 VND

Tra trugc tien thug van phOng tai Tru sg chinh 273.644.216.772 277.130.295.474 S6 1-5 Le Duen Tra trixac tier) thud (let tai Cang Dinh VO 97.037.203.517 98.921.421.059 Tra tru'efc tien giai ph6ng mat bang tai Cang 91.358.158.452 92.602.218.595 Sun Tra Chi phi sCra chira, bao dirong 79.915.731.196 97.303.319.783 Cong cu, dung cu 30.523.623.728 34.339.724.654 Tra tru,ac tin thud nha xu,grig tai Wing Tau 14.544.353.356 21.734.547.751 Khac 27.752.864.285 25.927.763.491

614.776.151.306 647.959.290.807

12 TAI SAN NGAN HAN KHAC

Nhu' da trinh bay tai Thuyet minh 1, bao cao tai chinh giO'a nien do cho k9 6 thang kat thOc ngay 30 thang 6 nam 2021 va cho nam tai chinh kat thOc ngay 31 thang 12 nam 2020 cua PTSC CGGV du'o'c lap theo co' sg ke toan kh6ng dap Ung gia Binh hoat clang lien tuc, theo do, tai san cua PTSC CGGV du'o'c danh gia lai va ghi nhan then gia tri thuhn co the thg,c hien duvc. Tai ngay 30 thang 6 nam 2021, gia tri thuan co the thu,c hien duvc cua tai san PTSC CGGV la 25.613.516.364 Dong (tai ngay 31 thang 12 nam 2020: 25.613.516.364 DOng) duvc phan loai la tai san ngan han khac ten Bang can cloi Ice toan hap nhat giCra nien de cho k9 6 thang kat thuc ngay 30 thang 6 nam 2021.

45

fink' s6 B 09a — DN/HN

O

TSCD him hinh

TONG CONG TY CO PHAN DICH VV KY THUAT DAU KHi VIET NAM

3.009.184.470.717

3.113.723.499.166

8.934.964.863.013

73.459.387.607

76.411.247.656

40.546.756.300

9.468.098.767

23.528.939.235

1.108.552.873.353

1.080.103.680.787 735.314.440.567

661.028.832.544 1.146.675.278.446

1.198.365.190.921

Tai ngay 30 thang 6 nam 2021

Tai ngay 30 thang 6 nam 2021

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TONG CONG TY CO PHAN DICE! VV KY THUAT DAU KHI V10- NAM Min s6 B 09a — DN/HN

13 TSCD (ti6p theo)

(b) TSCD vo hinh

Nguyen gia Tai ngay 1 thang 1

QuyOn sir dung dat

VND Phin ni6'm

VND Khac VND

TOng cong VND

nam 2021 1.310.220.000 133.515.093.069 1.839.261.714 136.664.574.783 Mua trong ky 468.240.000 468.240.000 Thanh ly, nhuvng ban (177.965.389) (177.965.389) Khac 490.193.529 (490.193.529)

Tai ngay 30 thang 6 nam 2021 1.622.448.140 133.493.139.540 1.839.261.714 136.954.849.394

Khiu hao lay 1c6 Tai ngay 1 thang 1 nam 2021 379.599.850 112.963.362.804 1.839.261.714 115.182.224.368 KhAu hao trong ky 13.102.200 6.420.279.658 6.433.381.858

Tai ngay 30 thang 6 nam 2021 392.702.050 119.383.642.462 1.839.261.714 121.615.606.226

Gia tri con 41 Tai ngay 1 thang 1 nam 2021 930.620.150 20.551.730.265 21.482.350.415

Tai ngay 30 thang 6 nam 2021 1.229.746.090 14.109.497.078 15.339.243.168

Nguyen gia TSCD yo hinh cua Tong cong ty cla khau hao het nhung con sir dung tai ngay 30 thang 6 nam 2021 la 106 ty Song (tai ngay 31 thang 12 nam 2020: 81 ty Song).

14 BAT SONG SAN DAU

Chi tit dm bat Ong san &au tux nhu, sau:

30.6.2021 31.12.2020 VND VND

Bat Ong san cfau tu' nam giu, de cho thue: Dcr an Co: so' ha tang - 39,8 hecta 100.285.018.650 101.658.786.027 Dv an Co' s& ha tang - 23 hecta 75.948.121.905 76.941.990.456

176.233.140.555 178.600.776.483

47

TONG CONG TY CO PHAN DICH VU KY THU/NT DAU KHI VIET NAM Mau s6 B 09a — DN/HN

14 BAT DQNG SAN DAU TU' (tiop theo)

Bat clOng san claw chi yau bao

- Dcy, an Co' sey ha tang - 39,8 hecta cOnguyen gia la 131.881.668.267 Hong d'o' khau hao theo phiyung phap duttng thang trong su6t theyi gian cho thue la 48 nam; va

- Dy, an Co' so' ha tang - 23 hecta co nguyengia 97.399.118.187 D6ng duvc khau hao theo phuvng phap c1uVrig thang trong su6t thoti gian cho thue la 49 nam.

Trong 6 thang ket thOc ngay 30 thang 6 nam 2021, doanh thu.phat sinh bat (long san clau tu' la 2.601.899.892 Hong (nam 2020: 5.203.799.784 Doting). Chi phi tru'c tiep phat sinh tu, host (long cho thue bat dOng san dau tu' trong 1(9 6 thang ket thuc ngay 30 thang 6 nam 2021 (bao gom cong cu dung cu, chi phi (lien nu,dtc, chi phi quan Ijr) la 2.367.635.928 Song (nam 2020: 4.735.271.856 Song).

Bien Ong trong kjt ciia bat clang san deu tu' nhu' sau:

Co, s6 ha tang VND

Nguyen gia Tai ngay 1 thang 1 nam 2021 va ngay 30 thang 6 nam 2021 229.280.786.454

Khiu hao luy ke Tai ngay 1 thang 1 nam 2021 Khau hao trong 1(9

50.680.009.971 2.367.635.928

Tai ngay 30 thang 6 nam 2021 53.047.645.899

Gia tri con lai Tai ngay 1 thang 1 nam 2021 178.600.776.483

Tai ngay 30 thang 6 nam 2021 176.233.140.555

Tong cong ty chu'a thu thap du thong tin ve cac bat Ong san tu'o'ng tu, lam co' ser so sanh gia tri hap 19 dm bat (long san clau tu' nay nen gia tri ho'p ly cUa bat dOng san clap tu' tai ngay 30 thang 6 nam 2021 chu'a cluvc trinh bay ten bao cao tai chinh hgp nhat gicra nien go. Tuy nhien, dkra ten ty le cho thue cua ca.c tai san nay, Ban Tong Giam doc dm Tong cong ty tin tu'O'n9 rang gia hgp l9 dm bat Ong san clau tu' Idn hurl gia tri con lai tai ngay ket thuc kjt ke toan.

48

TONG CONG TY CO PHAN DICH VU KY THUAT DAU KHI VIET NAM Miu so B 09a — DN/HN

15 CHI PHI XAY DU'NG CG BAN DO DANG

(a) Chi phi san xuat, kinh doanh dang dai han

Chi tiet cua chi phi san xuat, kinh doanh da dang dai han nhu' sau:

30.6.2021

31.12.2020

(i)

Gia tri co the Gia tri co the

Gia tri g8c thu hei Gia tri g6c thu h6i

VND VND VND VND

Dv, an Nha may NhiOt din Long Phii 1 (i)

301.308.440.489 301.308.440.489

Du an Bio Ethanol (ii) 69.815.950.708 69.815.950.708 69.815.950.708 69.815.950.708

371.124.391.197 69.815.950.708 371.124.391.197 69.815.950.708

Du, an Nha may Nhiet dien Long Phu 1 lien quan den hang muc thiet ke nu'O'c ngoai do nha thau Black & Veatch International thus hien. Den thoi diem lap bao cao tai chinh hap nhat, T6ng cong ty va Chu dau tu' chu'a hoan thanh viec quyet toan gia tri cua hang muc nay. T6ng cong ty da thyp hien danh gia chi phi san xuat kinh doanh der dang nay tai Bien ban danh gia hang ton kho s6 07/BB-PTSCLP cua H6i clang danh gia hang ton kho - chi phi do' dang hang muc chi phi tu' van thiat ke rityac ngoai duvc thanh lap theo Quyet dinh s6 0934/QD-PTSCLP ngay 21 thang 12 nam 2017. Theo dO, Tong cong ty da thy,c hien trich dty phong giarn gia hang ton kho dai vai chi phi san xuat kinh doanh do' dang neu tren vai gia tri twang Crng la 301.308.440.489 D6ng.

(ii) Du, an xay dung Nha may san xuat nhien lieu sinh hoc Bio - Ethanol Dung Quat da hoan tat phan xay dung ca so' ha tang, ban giao cho chu dau tu' la Cong ty CP Nhien lieu Sinh hoc Dau khi Mien Trung va dang thu,c hien cac thCi tyc de thanh quyet toan hop d6ng. S6 du' cua hang muc nay tai ngay 30 thang 6 nam 2021 la 69.815.950.708 Ding tu,ang Crng vai 5% gia tri dm hop &rig, se &Fop ghi nhan vac) bao cao kat qua host dOng kinh doanh hgp nhat giCra nien d6 khi thup hien xong viec quyet toan theo cac diet.] khoan cua hop dang va d6ng theyi se ghi nhan doanh thu tu,ang Crng. Theo do, gia tri co the thu h6i se phy thu6c vac) gia tri quyet toan cu6i cong cua hop d6ng. Den thod diem lap bat) cao tai chinh hgp nhAt giCra nien d6 nay, Tong cong ty va Chu dau tu' van chu'a hoan thanh viec quyet toan hgp d6ng.

49

TONG CONG TY CO PHAN DICH VU KY THUAT DAU KHi N/IT NAM Mau s6 B 09a — DN/HN

15 CHI PHi XAY DU'NG CO' BAN DO DANG (ti6p theo)

(b) Chi phi )(ay dung co, bin do, dang dai han

Chi tie't dm chi phi xay dung co' ban da dang du,ac trinh bay nhu' sau:

30.6.2021 VND

31.12.2020 VND

Thief bi ROV Work Class 87.794.191.443 Xay dung can di, cang tai Gang Sao Mai - 35.101.032.941 31.147.753.732 Ben Dinh Du an hoan cai tau dich vu da nang Binh Minh 34.967.776.741 Dy, an ton tao canh quan tuft khu Dich vu 5.880.355.437 5.880.355.437 Dau khi tong hap Dung Quat Tau dich vu MP Maneuver 119.042.319.850 Khac 10.449.920.884 9.932.989.798

174.193.277.446 166.003.418.817

Bien dOng cua chi phi xay dung ca ban da dang trong kjtinam nhu' sau:

KS' 6 thang kat thuc ngay

Nam tai chinh ket thuc ngay

30.6.2021 31.12.2020 VND VND

S6 du, cfsu kit/Warn 166.003.418.817 129.796.562.372 Mua mai 128.175.176.480 174.144.547.730 Chuyen sang TSCD hCru hinh (Thuyet minh 13(a)) (119.985.317.851) (137.937.691.285)

S6 du' cuoi kWnarn 174 193.277.446 166.003.418.817

50

TONG CONG TY CO PHAN DICH VU KY THUAT DAU KHi VIBT NAM Mau so B 09a — DN/HN

16 THUS TNDN HOAN LAI

Chi tiSt cua thuS TNDN ho5n !pi dirgc trinh bay nhu' sau:

Tai san thuS TNDN ho5n lai: Tai san thus TNDN ho5n lai duvc thu hoi

30.6.2021 VND

31.12.2020 VND

sau 12 thang 339.444.053.623 337.988.470.122 Tai san thus TNDN ho5n lai duvc thu hoi trong \tong 12 thang 1.886.174.878

341.330.228.501 337.988.470.122

Thus TNDN ho5n lai phai tra: Thus TNDN ho5n lai phai tra sau 12 thang (737.002.248.201) (785.723.496.716) Thug TNDN ho5n lai phai tra trong yang 12 thang (26.031.491.801) (18.765.964.330)

(763.033.740.002) (804.489.461.046)

Bien Ong dm thus TNDN ho5n lai dirgc bu fru, cac so du' lien quan den cung mot ca quan thus trong ky/narn nhu' sau:

K9 6 thang ket thnic ngay

30.6.2021 VND


31.12.2020 VND

Tai san thuS TNDN hoan lai 337.988.470.122 494.919.804.855 Thus TNDN ho5n la' phai tra (804.489.461.046) (787.421.949.479)

S6 du' dau ky/nam (466.500.990.924) (292.502.144.624) Ghi nhan vao bac cao ket qua host (lOng kinh doanh hap nhat 44.797.479.423 (173.998.846.300)

So du' cuoi kWnarn (421.703.511.501) (466.500.990.924)

Trong Tai san thus TNDN ho5n lai 341.330.228.501 337.988.470.122 ThuS TNDN ho5n lai phai tra (763.033.740.002) (804.489.461.046)

51

TONG CONG TY CO PHAN DICH VU KY THUAT DAU KHI VIO' NAM MAu so B 09a — DN/HN

16 THUS TNDN HOAN LAI (tiOp theo)

Thus TNDN hoan lai chu yeu Oat sinh tix chenh lech tam then cCia cac khoAn muc sau:

30.6.2021 VND

31.12.2020 VND

Chi phi phai tra va cac kho5n du' ph6ng 315.349.704.778 319.830.419.359 Lo'i nhuan ti.r cong ty lien doanh (539.406.783.733) (583.216.464.535) Hoan nhap du, ph6n9 dau tai chinh (197.595.464.469) (198.406.939.372) Chenh tech ty gia hoi doai do danh gia lai cac khogn myc co goc ngoai to 1.380.798.527 (4.333.057.037) Khac (1.431.766.604) (374.949.339)

(421.703.511.501) (466.500.990.924)

Thus suAt thug TNDN six dung de xac dinh gia trj thus TNDN hoan lai la 20%.

Tai san thus TNDN hoan lai duvc ghi nhan dcra ten kha nang thu duvc thu nhap chiu thus trong Krung lai de can trir cac khoan chenh lech tam thoi da phat sinh nay.

Cac khoan 16 tinh thus c6 the di.rgc chuyen sang d lob 'hix yen thu nhap chiu thus trong twang lai, trong vOng 5 nam lien tiep ke tir nam ngay sau nam phat sinh 16. S6 16,thi,pc to dt.rgc chuyen qua cac nam sau cho Ml.JC Bich thus co the chenh lech so yen s6 lieu duvc trinh bay trong bao cao tai chinh hap What. Cac khoan 16 utec tinh c6 the b0 vao thu nhap chiu thud trong tirang lai cCia T6ng cong ty nhu' sau:

Nam ghat sinh lo S6 16 phat sinh

VND

Nam 2016 425.801.775.623 Nam 2017 120.498.259.169 Nam 2018 1.147.889.900.844 Nam 2019 572.038.836.697 Nam 2020 192.332.440.542 Ky 6 thang ket thik ngay 30 thang 6 nam 2021 84.408.512.044

,S6 16 tinh thug da duvc

sir dung VND

3.659.948.021

SO 16 con dircyc chuyen sang

cac ky tinh thus sau

VND

422.141.827.602 120.498.259.169

1.147.889.900.844 572.038.836.697 301.914.798.957

84.408.512.044

Tong cong tykhong ghi nhan tai san thus TNDN hoan tai ctoi vat cac khoan 16 tinh thus ten vi Ban T6ng 9iarn doc danh gia kha nang T6ng cong ty co du thu nhap chiu thus tix hoat d6ng san xuat kinh doanh chinh trong twang lai de bu trip vet nhirng khoan 16 tinh thus nay la kh6ng ch5c char'.

52

Mau s6 B 09a — DN/HN

31.12.2020

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18 NGUI5'1 MUA TRA TIEN TRU'O'C

(a) Ngin han

Ben th0, ba

30.6.2021

VND

MAu so B 09a — DN/HN

31.12.2020

VND

North Oil Company 123.791.820.527 171.463.269.795

Lien danh TPSK 94.883.521.478 149.587.366.234

COng ty CP Nang luvng Hacom Bac Lieu 37.620.000.000

Thau chinh THCV TK CC TBCN va TC XDCT Nha may Dian gib Vien An 30.459.000.000

Ben thin ba khac 60.066.490.571 48.711.877.673

346.820.832.576 369.762.513.702

Ben lien quan (Thuyet minh 41(b)) 74.816.725.642 68.231.798.530

421.637.558.218 437.994.312.232

(b) Dai ban

Ngutei mua tra ti6n tuft dai han chi yOu th6 hian gia tri cia:

• Khoan Wen Ban Qua'n 19 Du, an Dian krc Dau khi Long PhO 1 tra truVc cho viec thcrc hian Du' an Nha may NhiOts diOn Long Phu vOi so du' tai ngay 30 thang 6 nam 2021 la 781.044.054.435 DOng (tai ngay 31 thang 12 nam 2020 la 778.479.407.707 DOng) (Thuyet minh 41(b)). Den then diem lap bap cao tai chinh hap nhat giCra nien do, T6ng c6ng ty va chi dau tu' chu'a hoan thanh viec quyet toan gia tri phan Gong viec gen chu'a thvc hian 60 kir cOng ng thanh toan ;kJ' khoan tra tuft neu ken yen chu dau tu'; va

• Khoan tin Tong cong ty Khi Vial Nam tra trugc cho, cac hop Ong xay dung tai an EPC Kho china LNG Thi va Dv an [hien-1g 6ng thu gom, van chuyen khi m6 Sao Vang - Dal Nguyat yen so du, tai ngay 30 thang 6 nam 2021.1a 95.453.401.645 EiOng (tai ngay 31 thang 12 nam2020 la 141.237.895.281 [Yong) (Thuyet minh 41(b)).

54

TONG CONG TY CO PHAN DICH VI) KY THUAT DAU KHI VIBT NAM Mkt s6 B 09a — DN/HN

19

(a)

THUS VA CAC KHOAN PHAI THU/PHAI NOP NHA NU'O'C

ThuO va cac khoan phai thu Nha nutec

30.6.2021 VND

31.12.2020 VND

Thue GTGT nOp thira 780.282.264 Thue TNDN nop thira 22.747.596.161 48.935.885.088 Thue thu nhap Ca nhan ("TNCN") nop this 2.919.633.230 335.529.783

Thue khac nOp thira 64.828.571 64.828.592

26.512.340.226 49.336.243.463

(b) Thu va cac khoan phai nop Nha nu,dec

30.6.2021 31.12.2020 VND VND

Thue GTGT 11.350.197.884 33.130.342.705

Thue TNDN 61.910.645.783 31.576.243.205

Thue TNCN 10.606.471.612 28.424.007.490 Khac 18.359.024.664 10.839.453.411

102.226.339.943 103.970.046.811

55

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26.512.340.226

102.226.339.943

39.163.044.716

7.686.838.382

18.294.200.991

10.569.915.628

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O

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2

5

THUS VA CAC KHOAN PHAI THU/PHAI NOP NHA NlY6C (ti6p theo)

TONG CONG TY CO PHAN DICH VV KY THUAT DAU KH

51.518.998.469

11.940.770.969

42.716.793.776

98.083.015.831

126.488.971.514

106.092.392.183

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TONG CONG TY CO PHAN DICH VU KY THLMkT DAU KHI VleT NAM Mau so B 09a — DN/HN

20 CHI PHI PHAI TRA NGAN Fli!kN

30.6.2021

VND

31.12.2020

VND

Chi phi Diy an thu gom, van chuy6n khi m6 Sao Vang Dpi NguyOt 138.783.544.256 61.262.011.048

Chi phi Dkr an Bio Ethanol Dung QuAt 27.726.930.636 28.460.929.088

Chi phi Du' an Nam C6n San 2 19.559.311.000 3.897.938.883

Chi phi Dkr an EPC Kho chi:ra LNG Thi V6i 18.660.290.117 19.985.121.137

Chi phi Dkr an T6 hap H6a d'au Mi6n Nam 11.520.949.441 22.671.453.058

Chi phi Dkr an NH3 8.535.629.539 8.535.629.539

Chi phi host dOng FSO, FPSO 34.115.445.803 16.213.057.406

Chi phi dich vu kh5o sat dia chAt va cong trinh ng5m 22.733.457.180 16.773.121.198

Chi phi Dix an PVN15 10.737.995.525 10.786.974.219

Chi phi thue bai tai KCN Tau thily Nghi San - Thanh Hoa 37.500.000.000 35.000.000.000

Chi phi tien thug clAt tai KCN Phu M9, CAI-1g VOng Tau 32.966.865.189

Khac 106.551.075.603 226.330.937.850

469.391.494.289 449.917.173.426

21 DOANH THU CHU'A THU'C HIPNI

(a) Ngin han

30.6.2021 31.12.2020

VND VND 0=1

Dich vu cho thug tau dich vu phuc vu ghn ID& CI Nha may LQC h6a day Nghi San (i) 34.545.454.548 34.545.454.548

Cho thug ca so' h5 tang tai Sao Mai 134n Dinh (ii) 5.203.799.784 5.203.799.784 NC Cho thug van phong (iii) 9.599.350.000 1.152.000.000

Khac 11.006.433.679 5.273.974.292

60.355.038.011 46.175.228.624

57

TONG CONG TY CO PHAN DICH VI) KY THUAT DAU KHI VIP- NAM Mau so B 09a — DN/HN

21 DOANH THU CHU'A THVC HIEN (ti6p theo)

(b) Dai han

30.6.2021 31.12.2020 VND VND

Cho thus ca so, ha tang tai Sao Mai Ben Dinh (ii) 188.470.063.604 191.071.963.496 Dich vu cho thus tau dich vu phyc vu gan lb& Nha may Loc h6a dAu Nghi San (i) 17.272.727.261 Cho thus van phOng (iii) 4.704.650.000 13.728.000.000

193.174.713.604 222.072.690.757

Trong dO:

Dich vu cho thus tau dich vu phuc vu gan ba Nha may loc haa d5u Nghi San the hien gia tri cua khoan thanh toan nhan truac tip COng ty TNHH LOC hOa D5u Nghi San theo Hap d6ng so 037/2016/NSRP.OPE-PTSC kj, ket ngay 7 thang 10 nam 2016 y6 viec clang miri tau, sir dung tau va cung cap cac dich vu hang hai co lien quan trong 15 nam ke tix nam 2019.

(ii) Cho thus ca so' ha tang tai Sao Mai Ben Dinh the hien gia tri ciia,khoan thanh toan nhan tuft tip viec cho thus ca so' ha tang va dat tai se' ha tang 39,8 ha va ca sir hp tang 23 ha triyc thu6c Can cir Dich vu Hang hai Dau khi Sao Mai -Ben, Dinh, Thanh ph6 VCing Tau. Doanh thu chu'a thcrc hien nay dirac phan b6 dan vac' kat qua kinh doanh hang nam tuang Ung vai thai gian cho thus Ian Vol la 48 nam va 49 nam.

(iii) Cho thus van phong the hien gia tri cua cac khoan thanh toan nhan tuft tip viec cho thus van ph6ng tai C6ng ty TNHH Khach san Dau khi PTSC diyac phan bO dan vao ket qua kinh doanh hang nam ttyang irng vai thai gian cho thus ciaa *rig hap dOng ti:r 10 nam den 15 nam.

(i)

58

TONG GONG TY Cb PHAN DICH VU KY. THUAT DAU KHi VIBT NAM Mau s6 B 09a — DN/HN

22 PHAI IRA KHAC

(a) Ngan ban

30.6.2021 VND

31.12.2020 VND

T6ng c6ng ty C6ng nghiep Tau thug (i) 418.239.007.872 420.093.454.966 Tien luvng phai tra cho nglygi lao dOng 92.768.322.275 94.121.183.549

Phei tra co tt:rc cho cac co dOng 69.881.910.736 16.713.663.999 Bao him bet bu6c 23.146.766.634 9.018.872.992 Khac 83.998.175.478 90.788.942.847

688.034.182.995 630.736 118.353

(i) Phai tra cho Tong cong ty Cong righiep Tau thug la khoan thanh toandgt cu6i cho chi phi dong mai kho nOi chi:pa dau FS05.ma Tong c6ng ty chit dau tty va Tong c6ng ty COngnghiep Tau they la nha thau thtyc hien. Tai ngay c6a bac) cao tai chinh hop nhat nay, hai ben dang hoan tat cac thu tyc quyet toan de thanh toan cho khoan phai tra nay.

Chi ti6t theo doi tuvng cua phai tra ng'en han khac duvc trinh bay nhu' sau:

30.6.2021 31.12.2020 VND VND

Ben tht:r ba 664.573.572.646 624.150.306.375 Ben lien quan (Thuyet minh 41(b)) 23.460.610.349 6.585.811.978

688.034.182.995 630.736.118.353

(b) Dai han

Khoan phai tra dal han khac chit y6 u th6 hiOn khoan d'et cpc cua Chi nhanh Tong c6ng ty Khi Viet Nam — CTCP — COng ty Kinh doanh San phArri Khi ve viec cung cap tau va dich vu van hanh tau kho not chira LPG lanh trong 3 nam tai khu vcrc phia Bac theo Hgp dong so 36/HDKN/2021/KDK-PTSC/04 ngay 31 thang 3 nem 2021 vO'i tong so tien la 69.473.052.000 DOng.

59

2%-

114.161.076.957

Mitt se B 09a — DN/HN

(161.975.000) 59.444.888.571 (54.665.038.386) 109.543.201.772

625.102.665.176

734.645.866.948

(ii) Vay ben thiv ba (*)

Chi tiet cac khoan vay ngen han ciaa Tong cong ty du'o'c trinh bay nhu' sau:

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24

(a)

DV PHONG PHAI TRA

Ngin han

30.6.2021 VND

31.12.2020 VND

Du ph6ng bao hanh cong trinh xay dkrng (i) cho: Du' an Gallaf - Giai doan 1 60.125.610.799 60.125.610.799 Du' an GPP Ca Mau 12.933.752.687 Du, an khac 957.472.721

Du phong chi phi thkrc hian du an Gallaf 12.341.405.713 12.341.405.713 Du phong chi phi van hanh bao du'o'ng tau FPSO Lam Son (ii) 40.741.009.201 40 741.009.201 Du phong sCra chira Ion he thong may phat then GTG-B tren FPSO Lam San 31.951.657.320 Du phong chi phi sCra chQ'a Ian tau dich vy (iii) 15.427.086.417 27.392.086.417 Khac 2.924.744.692 8.229.315.079

132.517.329.543 193.714 837.216

(b) Dai han

30.6.2021 31.12.2020 VND VND

Dy, ph6ng bao hanh cong trinh xay dkrng (i) cho: Dy, an Sao Vang,Dai Nguyet 560.877.480.963 572.632.992.483 Du an Su' Ti' Trang Fullfield 274.903.401.336 274.903.401.336 Du' an Gallaf - Giai doan 1 189.382.422.673 192.603.476.923 Du' an Daman 54.625.975.610 54.625.975.610 Du' an NH3 8.019.661.195 10.174.081.141 Du' an NPK 5.369.614.670 5.369.614.670 Du' an khac 7.840.066.727 8.164.085.348

Dy, ph6ng chi phi siva chU'a Ian tau dich vu (iii) 10.849.355.730 7.439.102.322

1.111.867.978.904 1.125.912.729.833

(i) Du phong bao hanh cong trinh duvc trich lap de dam bao viec thkrc hien nghia vy bao hanh cong trinh xay dkrng theo cac dieu khoan dm hop dOng EPC cla kji vai khach hang, tinh ten 1% - 5% gia tri hop dong.

(ii) Du ph6ng phai tra chi phi van hanh, baodutng FPSO Lam San bao gom gia tr.! TOng cong ty c6 kha nang phai tra cho T6ng C6ng ty Th5m do va Khai khac Dau khi ("PVEP") lien quan den ThOa thuan cham dirt hop dOng da kji giCra Tong Gong ty N/A C6ng ty Dieu hanh chung Lam San, met lien doanh giCra PVEP va Petronas.

(iii) Du phong chi phi siva chiva Ian tau dich vu de dam bao ngu6n chi phi cho viec siva chiva Binh kjr tau. Chi phi dkr ,phong duvc trich vao chi phi san xuat, kinh doanh hang nam cho den nam dukien viec siva chiva,x6y ra. Tai nam phat sinh viec siva chCra, neu chi phi sCra chCra thkrc to hurl s6 trich theo du toan hoac nguvc lai thi s6 chenh lech duvc ghi nhan vac) bao cao ket qua hoat Ong kinh doanh hop nhat cua kjr ice toan do.

r

63

TONG GONG TY CO PHAN DICH VV KY THUAT DAU KHI VIET NAM MAu s6 B 09a — DN/HN

25 QM? KHEN THUtiNG, PHOC Lgi

Ky 6 thang ket th6c ngay

30.6.2021 VND

Nam tai chinh ket thCic ngay

31.12.2020 VND

S6 du, dhu k9inam

359.937.152.664

316.493.796.127 Trich lap tip LNST chu'a phan ph& (Thu* minh 28)

228.904.648.913

220.531.491.010 Sir dung qu9

(110.408.632.500) (177.088.134.473)

S6 du' cuoi k9/nam 478.433.169.077 359.937.152.664

26 QUY PHAT TRIEN KHOA HOC CONG NGEI

Ky 6 thang Nam tai chinh

ket thac ngay ket that ngay 30.6.2021

VND 31.12.2020

VND

So du' cfau k9/nam 38.596.359.996 31.195.759.996 Trich qu9 103.350.000 8.310.000.000 Si' dung qu9 (1.357.968.636) (909.400.000) Floan nh4 qu9 (26.995.869.520)

SO du' cuoi k9/nann 10.345.871.840 38.596.359.996

64

TONG CONG TY CO PHAN DICH VU KY THUAT DAU KHI VIBT NAM Mau so B 09a — DN/HN

27 VON CO PHAN

(a) So Twang CO phiou

30.6.2021 31.12.2020 Co phiOu

ph6 th6ng u'u dai Co phiOu Co phiOu

pho thong Co phieu

u'u dai

SO luvng co phieu clang k9

SO luvng CO phieu da phat hanh

SO luvng co phieu dang luu hanh

477.966.290 477.966.290

477.966.290 477.966.290

477.966.290 477.966.290

(b) Chi ti6t von gop cua chu hil,u

30.6.2021 31.12.2020

Tap doan Dau khi Viet Nam Phan von cila cac doi ttrong khac

CO phiou ph6 th6ng

245.565.000

CO phiou

0/0 ph6 th6ng

51,38 245.565.000 51,38

232.401.290

48,62 232.401.290 48,62

SO luvng CO phieu oda phat hanh 477.966.290 100 477.966.290 100

(c) Tinh hinh biOn Ong cOa von c6 phin

CO phiOu so co phiou ph6 thong T6ng cong

VND VND

Tai ngay 1 thang 1 nam 2020 477.966.290 4.779.662.900.000 4.779.662.900.000



NOM gia c6 phieu IA 10.000 D6ng/c6 phiAu. T6ng c6ng ty kh6ng c6 co phieu

65

(220.531.491.010)

(526.805.150.000)

❑

miu so B 09a — DN/HN

12.970.746.435.609

709.899.009.293

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85.902.926.328

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623.996.082.965 623.996.082.965

(477.966.290.000)

(203.825.169.506)

(10.609.362.591)

356.790.800.485

TONG CONG TY CO PHAN DICH VU KY THUAT DAU KHi VIET NAM Mau so B 09a — DN/HN

29 CO BONG KHONG KIEM SOAT

Chi tiet cia c6 clOng khong kiem spat nhu' sau:

30.6.2021 31.12.2020 VND VND

Von Op cua chi so hCru 1.523.361.857.420 1.523.361.857.420 qu9 clau phat then 133.916.447.678 124.433.028.882 LO chu'a phan phoi (948.059.649.630) (909.228.337.725)

709.218.655.468 738.566.548.577

Bien d'Ong cCia101 ich co long kh6ng kiem soat cluvc trinh bay nhu' sau:

Ky 6 thang ket thiic ngay

30.6.2021 VND


31.12.2020 VND

SO du' cleu ky/narn 738.566.548.577 718.121.217.616 Lai nhuan thuan phan bo cho co (Ring kh6ng kiem soat (Thuyet,minh 28) 38.696.264.394 85.902.926.328 Lai nhuan d'a chia (Thuyet minh 28) (62.260.717.000) (48.838.860.000) Trich guy khen thulfrng, phuclgi (Thuyet minh 28) (5.786.714.970) (16.706.321.504) Khac 3.274.467 87.586.137

SO du' cuoi k9/nam 709.218.655.468 738.566.548.577

30 LAI CO' BAN VA LAI SUY GIAM MEN CO PHIEU

(a) Lai CO' ban Wen c6 phi6u

Lai ca ban ten co phieu cluvc tinh bAng hieu cila so 101 nhuan thuen phan b6 cho cac c6 dOhg va so trichqu9 khen thuVrig, phuc Igi chia cho s6 luvng !Dinh quarigia quy'eh cCia s6 co phieu phO thong clang liyu hanh trong nam, kh6ng bao g6m cac c6 phieu ph6 thong clixcfc C6ng ty me mua lai va giO' lam c6 phieu qu9. Chi tiet nhu' sau:

K9 6 thang 14t thLic ngay 30.6.2021 30.6.2020

(**)

Lai nhuan thuan phan be) cho cac co clong (VND) 296.435.611.132 377.679.983.740 Trich qu9 khen thu,o'ng va phCic Igi (VND) (*) (72.335.333.920) (114.452.324.457)

Lgi nhOn thdan phan be) cho cac co thing (VND) 224.100.277.212 263.227.659.283

Binh quan sO, c6 phieu th6ng clang lu,u hanh (co phieu) 477.966.290 477.966.290 Lai ca ban ten moi c6 phieu (VND) 470 551

67

TONG CONG TY CO PHAN DICH VU KY THUAT DAU KHi VIET NAM Mau s6 B 09a — DN/HN

30 LAI CO' BAN VA LAI SUY GIAM TREN CO PHIEU (ti4p theo)

(*) SO trich qu9 khen thuVng, phOc Igi kin cho k9 6 thang ket thug ngay 30 thang 6 nam 2021 du'a vao ke ,hoachphan phoi nhuan nam 2021 cUa Tong cong ty duvc phe duyet tai Dai hOi dOng Co Tong tht..rOmg nien trong nam 2021.

(**) Lai co' ban ten CO phieu cUa k9 6 thang ket that ngay 30 thang 6 nam 2020 da du'o'c tinh lai theo so trich qu9 khen thuVng va phuc 191 nam 2020 da du' c cac ca dong phe chuan theo Nghi quyet Dai hOi dong Co clang thuVng nien trong nam 2021 nhu, sau:

30.6.2020

So lieu ban can SO liOu trinh

tru'o'c day Dieu chinh

bay Iai Lai nhuan thuan phan 1)6 cho cac • co dong (VND) Trich quji khen thu'&ng, phuc

377.679.983.740 - 377.679.983.740 (43.693.809.501) (70.758.514.956) (114.452.324.457)

333.986.174.239

263.227.659.284

Binh quan gia quye'n so co phieu phO thOng dang Iu'u hanh (co phieu) 477.966.290

Lai co' ban ten moi co phieu (VND) 699

477.966.290

551

(b) Lai suy giam tren c6 phieu

Lai suy giam ten c6 phieu duvc tinh bang hiOu cCia so Iai nhuan phan b6 cho cac co dOng va so trich qu9 khen thuong, phuc 16i chia cho tong cua so,binh quan gia quyen co phieu ph6 th6ng dang hanh trong namva so lupng co phieu ph6 th6ng du, kien cluvc phat hanh them trong nam den Ur viec chuyen, goi ding co tai chinh khac sang c6 phieu pho thong. Cong ty me khon9 c6 co phieu ph6 thong tiem tang lam suy giam lai co' ban ten co phieu trong k9 va den ngay lap bao cao tai chinh hop nhat giCra nien do nay.

31 CAC KHOAN MVC NGOAI BANG CAN DOI KE TOAN HQ? NHAT GIU'A NIEN DO

(a) Ngoai t§ cac Ioai

Tai ngay 30 thang 6 nam 2021 va, ngay 31 thang 12 nam 2020, khoan mac tien va cac khoan tu'o'ng du'o'ng tien da bao gOm cac ngoai to sau:

30.6.2021 31.12.2020

D6ng DO la M9 ("USD") 67.864.135 111.928.757 D6ng Euro ("EUR") 1.899 1.912 D'ong Bang Anh ("GBP") 244.711 244.715 D6ng Rub Nga ("RUB") 1.532.824 1.533.253

(b) TM san thue hoat Ong

T6ng s6 tien thus toi thieu c6 th6 tra/thu trong tuvng Iai theo hop &Ong thus hoat Ong kh6ng hay ngang cluvc trinh bay & Thuyet minh 43(b).

68

TONG CONG TY CO PHAN DICH VI) KY THOT DAU KHI VV NAM Mau so B 09a — DN/HN

32 DOANH THU THUAN VE BAN HANG VA CUNG CAP DICH VU

Ky 6 thang ket thLic ngay 30.6.2021

VND 30.6.2020

VND

Doanh thu thuen ye ban hang hba 13.336.724.028 48.290.606.128 Doanh thu thuan ye cung cap dich vu 3.045.581.959.959 4.528.079.110.822 Doanh thu thuan cua cac hap thing xay dtyng (*) 2.623.568.925.525 4.182.313.640.294

5.682.487.609.512 8.758.683.357.244

Chiet khau thtpang mai (12.071.049.060)

Doanh thu thuan v6 ban hang va cung cap Bich vu Doanh thu thuen ve ban hang hba 13.336.724.028 48.290.606.128 Doanh thu thuen ve cung cap dich vu 3.033.510.910.899 4.528.079.110.822 Doanh thu thuan cua cac hap Tong xay dung (*) 2.623.568.925.525 4.182.313.640.294

5.670.416.560.452 8.758.683.357.244

(*) Trong do doanh thu luy ke cua cac cong trinh Ian:

Doanh thu luy ke cua hcyp (long xay diyng da hoan thanh trong ky 194.953.799.639 208.600.597.700 Doanh thu buy ke tip hap (long xay dung clang thirc hien trong ky 34.883.422.918.601 25.804.984.226.858

33 GIA VON HANG BAN VA DICH NA) CUNG CAP

Ky 6 thang kat thtic ngay

30.6.2021 30.6.2020

VND VND

Gia von cua hang boa (15 ban 10.762.135.822 41.928.641.016 Gia von cua dich vu da cung cap 2.696.268.927.191 4.313.481.711.097 Gia von cua hgp clang xay dung 2.545.996.667.469 3.966.383.033.823

5.253.027.730.482 8.321.793.385.936

69

TONG CONG TY CO PHAN DICH VI) KY THUAT DAU KHI VV NAM NIL so B 09a — DN/HN

34 DOANH THU HOAT HONG TAI CHINH

K9 6 thang ket thiic ngay

30.6.2021

30.6.2020

VND

VND

Lai tien givi ngan hang

106.723.245.395

134.330.146.771 Lai chenh lach tji gia hOi doai

33.114.860.683

47.804.548.303

139.838.106.078 182.134.695.074

35 CHI PHI TAI CHINH

Ky 6 thang k6t thiic ngay

30.6.2021 30.6.2020

VND VND

Chi phi lai vay

22.997.107.178

29.722.533.426 Floan nhap dty phong dau tai chinh dai han (Thuyet minh 4(b))

1.472.973.923

620.418.982 L6 chenh lach tY' gia h6i doai

8.531.246.043

43.191.493.226

33.001.327.144 73.534.445.634

36 CHI PHI BAN HANG

Ky 6 thang ko't thuc ngay

30.6.2021 30.6.2020

VND VND

Chi phi quang cao, tip thi

29.218.198.811

26.042.908.254 Chi phi nhan vien

8.630.144.628

11.116.007.747 Khac

11.104.452.103

9.996.345.772

48.952.795.542 47.155.261.773

37 CHI PHI QUAN LY DOANH NGHO

Ky 6 thang ke't thilic ngay 30.6.2021 30.6.2020

VND VND

Chi phi nhan vien (*) 244.984.243.678 133.198.402.827 Chi phi khau hao 14.429.971.823 18.441.479.337 Chi phi dich vu mua ngoai 71.821.742.065 73.258.610.971 Du phong/(hoan nhap du' phong) phai thu kho doi 19.903.598.421 (54.559.883.829) Khac 67.592.351.151 62.555.255.800

418.731.907.138 232.893.865.106

70

TONG CONG TY CO PHAN DICH vy KY- THUAT DAU KHI VV NAM Mau so B 09a — DN/HN

37 CHI PHI QUAN LY DOANH NGHIBP (ti6p theo)

(*) Trong k9 Ice town 6 thang ket thik ngay 30 thang 6 nam 2021, T6ng ding ty da thup hien phan bpi lai chi phi tien lirang cua cac b6 phan gian tiep tCv gia von hang ban sang chi phi quan 19 doanh nghiep.

38 THU NI-14P KHAC VA CHI PHI KHAC

Ky 6 thang Wet thilc ngay

30.6.2021

VND

30.6.2020

VND

Thu nhap khac

Hoar' nhap quy phat tri6n khoa hoc va cong nghe 26.995.869.520

Hoan nhap thy ph6ng bao hanh cac cong trinh xay dung (*) 12.933.752.687 180.559.845.040

Phat vi pham hgp d6ng 6.476.676.046 8.878.335.477

Thu nhap ti:r thanh 19 TSCD 9.228.841.569 692.243.132

Khac 207.061.880 2.645.382.187

55.842.201.702 192.775.805.836

Chi phi khac

Thue nop them, tin cham n6p (1.754.196.025) (2.601.568.265)

Khac (1.495.743.102) (10.150.054.655)

(3.249.939.127) (12.751.622.920)

Loi nhuan khac 52.592.262.575 180.024.182.916

(*) Hoan nhap du ph6ng bao hanh cac cong trinh xay dung the hien gia tri hoan nhap s6 du, dm khoan du, phong bao banh de trich lap sau khi T6ng cong ty de hoan thanh tat ca cac nghia vu bao hanh theo pham vi, theri gian logo hanh theo quy dinh cua hgp citing va da duvc Chu dau xac nhan.

71

TONG GONG TY CO PHAN INCH VI) KY THUAT DAU KHI VIET NAM Mau s6 B 09a — DN/HN

39 THUE TNDN

S6 thug TNDN ten Iai nhuan kg toan truVc thug cua T6ng cong ty khac vii s6 thug khi duvc tinh theo thug suit 20% theo quy Binh dia luat thug hien hanh nhu' sau:

K9 6 thing k6t thLic ngay 30.6.2021

VND 30.6.2020

VND

Lai nhuan ke toan trugc thug 416.823.367.617 606.139.403.231 Lai nhuan k& toan tuft thug TNDN 427.795.683.940 635.984.280.891 L6 ke toan tuft thug TNDN (10.972.316.323) (29.844.877.660)

416.823.367.617 606.139.403.231 Dieu chinh tang Igi nhuan ke toan trutec thug 202.248.976.856 239.737.786.683 Dieu chinh giarn Igi nhuan ke toan tru,O,c thug (61.469.045.817) (345.774.429.313)

Tong thu nhap tinh thug 557.603.298.656 500.102.760.601 Trong do:

Thu nhap tinh thug 642.011.810.700 536.279.162.055 L6 tinh thug (84.408.512.044) (36.176.401.454) 12

Thug TNDN tai thug suit 20% ' 128.402.362.140 107.255.832.411 U'u dal thug (5.640.006.889) (4.645.569.229) Thu& TNDN ID6 sung cac nam trugc 3.726.616.263 4.515.293.362

Thu& TNDN hien hanh 126.488.971.514 107.125.556.544

Chi phi thug TNDN cho ky ke toan duvc tam tinh can cu, ten thu nhap chiu thug 06 thing dau nam 2021 va co the duvc diou chinh khi that hien quyet toan thug TNDN tai thol diem ket that nam tai chinh 2021.

40 CHI PHi SAN XUAT, KINH DOANH THEO YEU TO

Chi phi san xu6t, kinh doanh theo yeu to the hien cac chi phi phat sinh trong nam t6, hoat d6ng san xuat kinh doanh cua TOng cOng ty, khOng bao gOm gia mua hang h6a phat sinh trong hoat Ong thu'o'ng mai. Chi tiet duvc trinh bay nhu, sau:

KS, 6 thing 1C4t thtic ngay 30.6.2021

VND 30.6.2020

VND

Chi phi nguyen vat lieu 1.176.658.651.452 1.758.857.657.313 Chi phi nhan vien 1.204.574.469.940 1.230.093.487.074 Chi phi khau hao 253.081.531.947 272.333.596.815 Chi phi dich vu mua ngoai 1.319.736.195.212 724.469.018.703 Chi phi lien quan cac hap (16ng xay dung 1.461.707.751.698 4.028.382.002.139 Khac 308.062.434.737 564.055.722.217

5.723.821.034.986 8.578.191.484.261

72

TONG GONG TY CO PHAN DICH VV KY THUAT DAU KHi VIET NAM Mau so B 09a — DN/HN

41 THUYET MINH VE CAC BEN LIEN QUAN

PVN la c6 dong Ian nhat do s& hCru 51,38% von c6 phan dm Tong ding ty (Thu* minh 27).

Theo do, PVN, cac cong ty thanh vien cOng Tap doan PVN, cac cong ty lien doanh, lien ket cUa T6ng cong ty duvc xem la cac ben lien quan dm Tong cong‘ty. Ngoai cac cong ty lien doanh, lien ket duvc trinh bay trong Thuyet minh 1 va Thuyet minh 4, trong ky, TOng cong ty co cac nghiOp vu va so du' veri cac ben lien quan sau:

Ben lien quan Mei quan he

Tap doan Dau khi Viet Nam Tong ding ty Tharn do Khai thac Dau khi COng ty TNHH MTV COng nghiep Tau they Dung Quat TOng cong ty CP Khoan va Dich vu khoan Dau khi TOng cong ty CP Van tai Dau khi Ngan hang TMCP Dai chung Viet Nam Tong cong ty CP Xay lap Dau khi Viet Nam Tong cong ty Phan b6n va H6a chat Dau khi Lien doanh Viet - Nga Vietsovpetro Tong cong ty Dau Viet Nam TOng cOng ty Dien 10,c Dau khi Viet Nam COng ty CP LQC H6a dau Binh San Tong cOng ty Dung dich khoan ye H6a phArn Dau khi C6ng ty CP PVI Tong cOng ty Tu, van Thiet ke Dhu khi Tong cong ty Bao dulo'ng - Siva china COng trinh Dau khi Cong ty TNHH LQC h6a dau Nghi Sun Ban QLDA C6ng trinh Lien hap Loc h6a dau Nghi San Cong ty Dieu hanh Dau khi Bien DOng Ban QLDA Dien lu,c Dau khi Long Ph6 1 Cong ty TNHH MTV Dieu hanh Tharn do Khai thac Dau khi trong nu,ac Tong cong ty Khi Viet Nam COng ty TNHH MTV Dieu hanh Tharn do Khai thac Dau khi nu,ac ngobi Cong ty CP Phan b6n Dau khi Ca Mau Ban Dieu hanh Du, an Nha may Nhiet dien Thai Binh 2

Cong ty me Cong ty thanh vien cung Tap doan COng ty thanh vien cung Tap doan COng ty thanh vien cung Tap doan Cong ty thanh vien cung Tap doan Cong ty thanh vien cung Tap doan Cong ty thanh vien cung Tap doan COng ty thanh vien cung Tap doan C6ng ty thanh vien cung Tap doan Cong ty thanh vien cung Tap doan Cong ty thanh vien cung Tap doan Cong ty thanh vier) cung Tap doan Cong ty thanh vien cung Tap doan Cong ty thanh vien cung Tap doan Cong ty thanh vien cung Tap doan Cong ty thanh vier) cOng Tap 'loan C6ng ty thanh vien cung Tap doan Cong ty thanh vien cung Tap doan C6ng ty thanh vien cung Tap doan COng ty thanh vien cung Tap doan

COng ty thanh vien cOng Tap doan C6ng ty thanh vien cung Tap doan

C6ng ty thanh vien cung Tap doan Cong ty thanh vien cung Tap doan C6ng ty thanh vien cung Tap doan

73

650.411.141.173 420.836.342.913 234.379.712.250 180.824.705.696 115.823.761.108

57.744.735.650

44.097.605.502 19.870.829.707

12.359.306.597 52.527.285.651

821.168.533.635 572.815.889.451 242.523.518.067 161.582.732.336 138.577.575.438

15.527.417.977

64.900.305.146 10.918.063.227

18.020.516.539 86.313.235.669

TONG GONG TY CO PHAN DICH VU KY. THUAT DAU KHi VIET NAM Mau s6 B 09a — DN/HN

41 THUYET MINH VE CAC BEN LIEN QUAN (ti6p theo)

(a) Giao dich vii cac ben lien quan

Trong kjr, cac giao dich trong y4u sau day duvc thcrc hien voi cac ben lien quan:

Ky 6 thing kat thilc ngay

30.6.2021 30.6.2020

VND VND

i) Doanh thu ban hang va cung cap dich vy

T6ng cong ty Tham do Khai thac Dau khi T6ng cong ty Khi Viet Nam C6ng ty Dieu hanh Dau khi Bien Hong Cong ty TNHH Loc boa dau Nghi San C6ng ty CP Loc h6a dau Binh San Lien doanh Viet - Nga Vietsovpetro Malaysia Vietnam Offshore Terminal (Labuan) Limited T6ng cong ty Phan bon va I-16a chat Dau khi Tong cOng ty CP Khoan va Dich vy Khoan Dau khi Ben lien quan khac

1.788.875.426.247 2.132.347.787.485

ii) Mua hang Ilea va dich vy

PTSC Asia Pacific Private Limited PTSC South East Asia Private Limited Cong ty CP PVI TOng cong ty CP Khoan va Dich vy Khoan Dau khi Tong cong ty Dau Viet Nam Tong cOng ty Khi Viet Nam C6ng ty CP Loc H6a dau Binh San Ben lien quan khac

359.600.930.658 372.287.500.473

97.628.072.075 101.723.615.625

47.249.316.838 34.367.844.416

24.944.099.533 15.808.668.928

23.853.070.555 711.277.429

18.864.908.504 51.169.655.629

18.362.323.034 12.086.527.700 38.164.254.912 949.607.920.007

628.666.976.109 1.537.763.010.207

74

TONG CONG TY CO PHAN DICH VU KY THUAT DAU KHi VIET NAM Mitt so B 09a — DN/HN

41 THUYET MINH VE CAC BEN LIEN QUAN (ti6p theo)

(a) Giao dich cac ben lien quan (tiep theo)

Ky 6 thang Wet thtic ngay 30.6.2021 30.6.2020

iii) Cac khoin chi cho cac nhan sty quart ly chit ch6t

VND VND

Dicing va cac quyen lai gap khac 11.536.815.000 11.128.569.200

(b) So du' cu6i kk/nam cac ben lien quan

30.6.2021 31.12.2020 VND VND

i) Phai thu khach hang ngin han (Thuyet minh 5)

Tang cang ty Tharn do Khai thac Dau khi 1.589.173.072.301 1.532.188.110.602 Tang cong ty Khi Viet Nam 213.126.705.593 402.321.592.322 Ban QLDA Dien ivc Dau khi Long Phu 1 153.983.939.306 151.225.238.914 Vietnam Offshore Floating Terminal (Ruby) Limited 116.370.269.860 98.838.616.962 C6ng ty Dieu hanh Dau khi Bien Bong 73.419.223.301 119.225.076.011 COng ty TNHH Loc haa dau Nghi San 71.130.236.016 99.393.949.843 Tong cong ty Phan b6n va H6a chat Dau khi 65.320.976.418 60.212.968.266 COng ty TNHH MTV Dieu hanh Tham dO Khai thac Dau khi Trong nixac 52.556.596.110 184.295.367.932 Lien doanh Viet - Nga Vietsovpetro 47.701.471.923 19.382.311.268 Ban QLDA COng trinh lien ho•p LQC h6a dau Nghi San 37.203.110.659 37.203.110.659 Cong ty CP Loc hoa dau Binh San 30.854.538.481 206.604.362.561 Malaysia Vietnam Offshore Terminal (Labuan) Limited 22.474.411.135 58.524.253.900 Ben lien quan khac 232.319.269.093 233.529.238.540

2.705.633.820.196 3.202.944.197.780

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ii) Tra tnverc cho ngu,Cri ban ngin han (Thuyot minh 6(a))

COng ty CP Che tao Gian khoan Dau khi

2.492.392.066

1.033.416.496 Ben lien quan khac

302.548.322

2.794.940.388 1.033.416.496

75

TONG CONG TY CO PHAN DICH VU KY THUAT DAU KH1 VIET NAM Mau s6 B 09a - DN/HN

41

(b)

THUYET MINH VE CAC BEN LIEN QUAN (ti6p theo)

S6 du' cad kjdnam vol cac ben lien quan (tiep theo)

30.6.2021 31.12.2020

iii) Phai thu ngin han khac (Thuyot minh 8(b))

VND VND

fling cOng ty Tham do Khai thac Oki khi 86.414.223.087 627.920.218 COng ty TNHH L.QC H6a dau Nghi San 28.842.197.718 6.606.181.257 COng ty Dieu hanh Dau khi Bien DOng 25.838.029.970 114.392.800 Tap down Dau khi Viet Nam 10.632.042.898 10.632.042.898 Lien doanh Viet - Nga Vietsovpetro 10.678.127.648 236.600.000 COng ty TNHH MTV Dieu hanh Tham dO khai thac Dau khi Nutyc ngoai 10.061.561.353 10.061.561.353 Ben lien quan khac 42.298.875.942 30.813.903.409

iv) Phai tra ngu'o'i ban ngin han (ThuOt minh 17)

214.765.058.616 59.092.601.935

PTSC Asia Pacific Private Limited 1.549.713.235.442 1.806.345.174.570 Tong tong ty CP Khoan va Dich vu khoan Dau khi 26.757.766.764 50.449.038.643 PTSC South East Asia Private Limited 47.877.705.200 33.807.710.282 Tong cong ty Khi Viet Nam 24.899.348.119 29.757.861.786 Cong ty CP PVI 19.752.347.869 5.104.464.883 Cong ty CP Che tao Gian khoan Dau khi 15.813.799.651 29.565.146.083 C6ng ty TNHH LQC H6a Dau Nghi Sun 13.278.964.321 18.369.654.157 Lien doanh Viet - Nga Vietsovpetro 2.310.027.839 28.746.553.609 Ben lien quan khac 49.141.200.718 123.349.453.719

1.749.544.395.923 2.125.495.057.732

v) Ngwitri mua tra ben trtrifrc ngin han (Thuy'at minh 18(a))

C6ng ty CP Loc h6a dau Binh San 45.816.725.642 68.048.102.530 TOng c6ng ty Khi Viet Nam 29.000.000.000 Ben lien quan khac 183.696.000

74.816.725.642 68.231.798.530

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TONG CONG TY CO PHAN DICH VU KY THUAT DAU KHI VIET NAM MAu so B 09a — DN/HN

41

(b)

THUYET MINH VE CAC BEN LIEN QUAN (ti6p theo)

So cu6i kjr/nam vol cac ben lien quan (tiep theo)

30.6.2021 31.12.2020 VND VND

vi) Ngu,Cei mua tra ti6n trivivc dai han (Thuyet minh 18(b))

Ban QLDA Dien Ityc DAL' khi Long PhO 1 781.044.054.435 778.479.407.707

Tong cong ty Khi Viet Nam 95.453.401.645 141.237.895.281

vii) Phai tra ngin han khac (Thuyet minh 22)

876.497.456.080 919.717.302.988

Tong cong ty Them d6 Khai thac D'eu khi 4.149.089.001

Malaysia Vietnam Offshore Terminal 0 (Labuan) Limited 2.692.225.602 2.692.225.602 1 C6ng ty CP PVI T6ng cong ty CP My 16p Deu khi Viet Nam

1.325.592.578 1.669.212.234

1.140.397.087 1.669.212.234 (I

Lien doanh Viet - Nga Vietsovpetro 1.851.828.910 Ben lien quan khac 11.772.662.024 1.083.977.055

23.460.610.349 6.585.811.978

77

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TONG GONG TY CO PHAN DICH VV KY THUAT DAU KHI VIET NAM Mau so B 09a — DN/HN

43 CAM KET THUE HOAT HONG

(a) Tong cong ty la ben di thud

T6ng cong ty co cac khoan cam ket thud hoat d6ng khong tit:1y ngang vai lich thanh toan nhu, sau:

30.6.2021 31.12.2020 VND VND

Dual 1 nam 767.755.613.714 874.561.158.771 TO, 1 nam den 5 nam 747.261.576.193 1.290.529.829.563 Tren 5 nam 1.065.777.841.271 1.086.000.531.384

Tong cac khaki thanh toan t6i thiL 2.580.795.031.178 3.251.091.519.718

Tai ngay 30 thong 6 nam 2021 va ngay 31 thong 12 nam 2020, Tang cong ty co cac kho5n cam ket thud tau hoat clang, thud dat tai Vling Tau, thud dat tai cong San Tra, va thud khach san khong ht:ly ngang, trong do:

• Cac hap clang thud kho not duvc ky vai thai han tip 1 den 5 nam; • Ho'p dong thud clAt tai Wing Tau cluvc ky vai thai han thud la 50 nam tinh tip nam

2002; • Ho'p clang thud dAt tai Cang San Tra co thai han 50 nam tinh tip nam 2008; va • Flap dong thud khach san duvc ky vai thai han thud la 10 nam tinh tip nam 2012.

(b) TOng cong ty la ben cho thud

T6ng cong ty co cac khoAn cam ket phgi thu t6i thiL doi vai cac hop clang cho thud hopt clang khong huy ngang nhu, sau

30.6.2021 31.12.2020 VND VND

Dual 1 nam 1.258.064.885.809 1.393.863.652.729 Tip 1 nam den 5 nam 3.947.490.993.756 4.496.376.141.636 Tren 5 nam 1.869.732.474.493 2.131.608.969.864

Tong cac khoan phai thu toi thi6u 7.075.288.354.058 8.021.848.764.229

Tai ngay 30 thang 6 nam 2021 va ngay 31 than9 12 nam 2020, Tang cong ty co cac khaki cam ket cho thud tau dich vu duvc ky ket trong cac hap dOn9 cho thug boat dong khong hYy ngang vai thai han la 15 nam va hap dOng thud kho not vai thai han tip 1 den 5 nam.

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TONG CONG TY CO PHAN DICH VU KY THUAT DAU KHI VIVI' NAM Mau so B 09a — DN/HN

44 Ng" TIEM TANG

• Du' ph6ng cho chi phi pha clo, va khoi phyc mat bang

Tai ngay cua bao cap tai chinh hop nhOt giCra nien do cho k9 6 thang kOt thdc ngay 30 thang 6 nam 2021, Tong cong ty clang co cac hap Ong thud hoat cl6ng tai san de phuc vu cho hoat Ong kinh doanh cda Tong cong ty. Theo nhu' cac diet.]

ket trong cac

hop dung thud nay thi viec giai quyet tai san gan dat sau khi ket thuc hap Tong &roc thu'c hiOn then quy dinh phap luat. Theo Dieu 273 dm BO Luat Dan su' s6 91/2015/QH13, ngay 24 thang 11, nam 2015, trong twang hop ben cho thud dat khong muon ke thira cac tai san gan lien ten dot hoac cac ben co thOa thuan khac thi Tong cong ty phai co nghia vu x6,19 cac tai gan lien ten dat khi ket thdc hop clang thud dat. Tai ngay bao cao tai chinh hap nhat giCr. a nien do nay, cac bOn tham gia hap dOng thud van chu'a xac dinh cluvc phiyang thirc XCP l tai san sau khi ket thdc hap clang thud do than han thud ca thai gian dai (co hop clang thud vai thol gian den 50 nam) va do do, Tong cOng ty danh gia chi phi plia do' va khoi phuc mat bang chi xay ra khi thai han thud ket thdc, clong thai tai thai diem do TOng cong ty khong CO nhu cau,xin gia han thai gian thud va ben cho thug dat kh6ng mu6n ke thira cac tai san gan lien ten dat nen Tong cong ty chu'a thu,c hien trich tuft chi phi cho viec khoi phuc va giai,phong mat bang lien quan Ten ,cac hap dOng thud nay trong bao cao tai chinh hop nhat giCra nien d6 cho k96 thang ket thdc ngay 30 thang 6 nam 2021.

• Ti6n do dy, an Nha may NhiOt diOn Long Ph6 1

Ngay 23 thang 8 nam 2019, Cong ty Power Machines ("PM") - thanh vien cli:vng du lien danh nha thau thkrc hien Du' an Nha may Nhiet dien Long Phu 1 cla gill dan kien den Trung tam Trong tai Quoc to tai Singapore ye tranh chap chu'a duvc giai quyet vai Tap doan DAL' khi Viet Nam lien quan den Hop dOng EPC so 9488/HD-DKVN ngay 27 thang 12 nam 2013 k9 giCra Lien doanh nha thAu Cong ty Power Machines - Tong cong ty vai Tap doan Dau khi Viet Nam. Tai ngay 15p bao cao tai chinh hop nhat giCra nien d6 nay, vu kien ten van clang chrgc Trung tam Trong tai QuOc to tai Singapore xem xet va chu'a co ket luan. Ban Tang Giam dOc Tong cong ty danh gia va tin twang rang vu kien se khong anh Wang tong you den T6ng cong ty. Do do, Tong cOng ty chira ghi nhan bat k9 khoan du, ph6ng nao lien quan tai vu kien nay trong bao cao tai chinh hop nhat giCra nien do cho k9 6 thang Wet thdc ngay 30 thang 6 nam 2021.

• Du' an tau FSO MV12

Trong thang 12 nam 2019, tau FSO MV12 thu6c sa him cda Rong Doi MV12 Pte. Ltd. ("ROng DOi"), mot cong ty lien doanh cCia T6ng cong ty, clang cho khach hang Korea National Oil Corporation ("KNOC"),thue phuc vu khai thac dau ngoai khai tai m6 R6ng Doi, gap sy' co lien quan den he thong xich,neo va he th6ng ket cau ngam. Rang Doi (55 hoan thanh viec sCra china toan dien su, co neu ten cda tau FSO MV12 vao ngay 12 thang 10 nam 2020 va tau tra 'pi hopt d6ng binh thiyang tin ngay 13 thang 10 nam 2020. Ban T6ng giam doc T6ng cong ty da danh gia va tin tu,ang rang van,de nay kh6ng co anh Wang doi bao cao tai chinh hop nhat giCra nien c16 cho kjt k8 toan 6 thang kOt thdc ngay 30 thang 6 nam 2021.

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