TAP DOAN DAU KHI VIET NAM TONG CONG TY DAU VIET …...BANG CAN Doi KE TOAN Tai ngay 30 thang 09 nam 2020 MAU SO B 01-DN DOn VND TAI SAN Ma s6 Thuyet minh S6 cuoi kY 30/09/2020 S6 dau

TONG CONG TY DAU VIET NAM - CONG TY CO PHAN Tog nha PetroTower, 1-5 Le Dugn, Phding Ben Nghe, Quen 1 Bac) ca.() tai chinh rieng Thanh ph5 Flo Chi Minh, CHXHCN Viet Nam Cho kir bgo cgo ket thiic ngay 30 thgng 09 ngm 2020

TAP DOAN DAU KHI VIET NAM TONG CONG TY DAU VIET NAM - CONG TY CO PHAN (Thanh lb tai ntioc Ci5ng hoa X5 hOi Chu nghia V* Nam)

BAO CAO TAI CHINN RIENG Cho lc)/ ka" toan kat thtic ngay 30 thang 09 nam 2020

TONG CONG TY DAU Vali NAM - CONG TY CO PHAN Toe nha PetroTower, 1-5 Le Dugn, Phu'thig BEn Nghe, Quan 1 Bao cao tai chinh rieng Thanh ph6 Ho Chi Minh, CHXHCN Viet Nam Cho kif ID6o cao kEt thik ngey 30 th.ang 09 narn 2020

BANG CAN Doi KE TOAN Tai ngay 30 thang 09 nam 2020

MAU SO B 01-DN DOn VND

TAI SAN Ma s6

Thuyet minh

S6 cuoi kY 30/09/2020

S6 dau ky 01/01/2020

(Trinh bay Iai)

A. TAI SAN NGAN H AN 100 12.417.390.667.873 16.071.986.037.001

I. Tien Va cac khoan tu'dng du'dng tien 110 5 1.003.590.759.163 2.395.816.513.239

1. Tien 111 1.002.576.759.163 1.594.802.513.239

2. Cac khoan tu'dng du'dng den 112 1.014.000.000 801.014.000.000

II. inu tu' tai chinh nga'n han 120 5.423.031.164.697 5.343.031.164.697

1. Vau tai n5m de'n ngay ciao han 123 6 5.423.031.164.697 5.343.031.164.697

III Cac khoan phial thu nga'n han 130 4.743.051.263.387 6.980.033.857.468

1. Phai thu ng5n han cCia khach hang 131 7 2.323.171.830.220 2.405.513.852.936

2. Tra trirdc cho ngua ban ng8n han 132 20.332.727.216 27.346.685.994

3. Phai thu not bo ng8n han 134

4. Phai thu ng8n han khac 136 8 2.489.296.922.964 4.633.090.317.590

5. Di/ phong phai thu ng8n han kho dal 137 8 (89.750.217.013) (85.916.999.052)

IV. Hang ton kho 140 9 1.152.308.576.912 1.276.193.816.405

1. Hang Con kho 141 1.218.704.501.262 1.276.193.816.405

2. Du' phong giam gia hang Con kho 149 (66.395.924.350)

V. Tai san ngsan han khac 150 95.408.903.714 76.910.685.192

1. Chi phi tra tru'dc ng8n han 151 10 2.520.679.050 16.253.063.309

2. Thug gia tri gia tang &rig khdu trif 152 11 53.904.308.729 20.605,931.645

3. Thug va cac khoan khac phai thu NN 153 12 38.983.915.935 40.051.690.238

4. Tai sari ng8n han khac 158

1

TONG CONG TY DAU VIET NAM - CONG TY CO PHAN Toa nha PetroTower, 1-5 Le Dugn, Phu'emg Ben Nghe, Quean 1 Bac, can tai chinh rieng Thenh ph5 Ho Chi Minh, CHXHCN Viet Nam Cho ky Pao cao ket thoc ngay 30 thang 09 na'm 2020

BANG CAN Doi KE TOAN (TIEP THEO) Tai ngay 30 thang 09 nam 2020

TAI SAN Ma so

Thuyet minh SO cuai kif

30/09/2020

MAU SO B 01-DN DOn vi: VND

S6 dau kY 01/01/2020

(Trinh bay lai)

B. TAI SAN DAI HAN 200 5.518.033.268.647 5.916.007.680.393

I. Cac khoan phai thu dai han 210 31.569.404.300 35.906.691.016

1. Phai thu dai han khac 216 31.569.404.300 35.906.691.016

II. Tai san c6 dinh 220 1.167.185.191.930 1.244.288.022.304

1. Tai san c6 dinh hub hinh 221 13 851.863.208.549 945.813.651.884

- Nguyen gia 222 2.693.514.244.920 2.665.272.034.462

- Gia tri hao mon lOyke 223 (1.841.651.036.371) (1.719.458.382.578)

2. Tai san c6 dinh vo hinh 227 14 315.321.983.381 298.474.370.420

- Nguyen gia 228 389,034.983.282 364.689.754.848

- Gia tri hao mon lity ke 229 (73.712.999.901) (66.215.384.428)

HI Tai san dd dang dai han 240 144.800.883.389 173.516.413.984

1. Chi phi xay dung co ban dd dang 242 15 144.800.883.389 173.516.413.984

IV. Dau tu' tai chinh dai han 250 3.896.176.064.842 4.114.357.232.530

1. Dau to vac) cong ty con 251 16 3.323.231.293.827 3.336.774.072.634

2. Dau vac) cong ty lien doanh, lien kE 252 17 1.056.763.801.666 1.043.221.022.859

3. Dau tu' goo Von vao thin vi khac 253 18 28.916.980.150 44.043.337.390

4. Du' phang dau tif tai chinh dal han 254 19 (512.736.010.801) (309.681.200.353)

V. Tai san dai han khac 260 278.301.724.186 347.939.320.559 1. Chi phi tra tru'arc dal han 261 10 278.301.724.186 347.939.320.559 2. Tai san dai han khac 268 2.14 the thu'ccng mai 269

TONG LONG TAI SAN (270=100+200) 270 17.935.423.936.520 21.987.993.717.394

2

MAU SO B 01-DN Din vi: VND

Se; clau k 01//

0 /2 020

(Trinh bay W)

11.578.109.313.378

11.519.924.943.268

2.710.953.735.492

32.473.779.429

37.169.866.454

26.874.169.381

17.258.173.052

4.989.056.961.330

3.869.484.022.331

802.898.063

34.429.756.871

(198.578.419.135)

58.184.370.110

-

679.508.408

60.000.000

48.921.721.690

3.523.140.012

5.000.000.000

10.409.884.404.016

10.409.884.404.016

10.342.295.000.000

67.589.404.016

(187.632.982.586)

255.222.386.602

21.987.993.717.394

Nguyen Thin( Dung Ngu'ili lap bi6u

Nguyen Ngoc Ninh oan Van Nhu6m Ke Wan trUong

T6ng Giam cloc

TONG CONG TY DAU VIET NAM - CONG TY Co PHAN Toa nha PetroTower, 1-5 Le Dugn, Phutng Ben Nghe, Qugn 1 Bao cao tai chinh rieng Thanh ph6 H.6 Chi Minh, CHXHCN Viet Nam Cho lo;/ bao cao ket thk:ic ngay 30 thang 09 nam 2020

BANG CAN Doi KE TOAN (Tre'p theo) Tai ngay 30 thang 09 nam 2020

NGUaN VON Ma s8.

Thuyet minh SO cuiii kif

30/09/2020

C. NO PHAI TRA 300 7.806.664.818.570

I. NI ngAn han 310 7.760.495.064.864

1. Phai tra nguti ban nggn han 311 20 1.503.436.024.070

2. Nguti mua tra tien trutc ngan han 312 58.371.254.426

3. Thu va cac khoan phial n5p Nha nut, 313 12 90.677.802.520

4. Phai tra nguti lao Ong 314 49.808.415.669

5. Chi phi phai tra ngan han 315 21 49.842.866.670

6. Doanh thu chu'a thifc hien nggn han 318 3.966.730.821

7. Phai tra ng5n han khac 319 22 2.329.430,861.205

8. Vay ngan han 320 23 3.074.170.665.737

9. Dkf phong phai tra ngan han 321 24 802.898.063

10. Qui% khen thifeing, phlic Idi 322 28,441.195.871

11. Qu9 binh 6n gia xang dau 323 25 571.546.349.812

II. tki dai han 330 46.169.753.706

1. Phai tra dai han nguti ban 331 -

2. Chi phi phai tra dai han 332

3. Doanh thu chu'a thkfc hien dai han 336 249.795.863

4. Phai tra dai han khac 337

5. Vay dal han 338 26 41.162.411.421

6. Thue thu nhap hog n lai phai tra 341 27 571.678.262

7. Quji phat tri6n Khoa hoc tong nghe 343 4.185.868.160

D. VON CHU So' HUU 400 10.128.759.117.950

I. V6n chu s6 hiiu 410 28 10.128.759.117.950 1, V6n gap cUa chi] sa hifu 411 10.342.295.000.000 2. Chenh lech danh gia lai Tai san 416 3. Chenh tech tjf gia höi dtai 417 4. Ldi nhu'an sau thu chu'a phan ph5i 421 (213.535.882.050) - LNST chola phan ph& lay key den cub')

14/ truck 421a 67.589.404.016

- LNSTchtla phan ph& nam nay 421b (281.125.286.066) TONG CONG NGUON VON (440=300+400)

440 17.935.423.936.520

TP.HCM, ngay thang nam 2020

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TONG CONG TY DAU VIET NAM - CONG TY Co PHAN Toa nha PetroTower, 1-5 Le Duan, Phubng BEn Nghe, Quan 1 Bao cao tai chinh Hang Thanh oho. HO Chi Minh, CHXHCN Viet Nam Cho kj/ bao cao ket thoc ngay 30 thang 09 Warn 2020

BAO CAO WU CHUYEN TIEN Te Cho na-rn tai chinh ket thac ngay 30 thang 09 agm 2020

MAU So B 03-DN

CHI TIEU

I. LUU CHUYEN TIEN TI:i HOAT HONG KINH DOANH

1. Ldi nhan fru* thue.

2. Dieu chinh cho cac khoan:

- Khau hao tai san c6 Binh

- Cac khoan NI -long - (Lai/16) chenh tech tY gia h6i doai do danh gia lai cac khoan

muc tien to c6 g6c ngoai to

- Lai Us' hoat Ong deu tif

- Chi phi tai vay

- Cac khoan eau chinh khac

3. Ldi nhan of hoat citing kinh doanh tru'oc thay dOi von lu'u &Ong

- Thay d6i cac khoan phai thu

- Thay d6i hang ton kho

- Thay d6i cac khoan phai tra (khong bao grim lai vay phai tra va thug TNDN phai n6p)

- Thay ai chi phi tra tru'dc

- Tien Sil vay da tra

-Thug thu nhap doanh nghiep da n6p

-Tien thu khac of hoat Ong kinh doanh

- Tien chi khac of hoat cl6ng kinh doanh

Lu'u chuyen tien than tit' hog dOng kinh doanh

II. LUU CHUYEN TIEN Tit HOAT BONG °Au TV

1. Tien chi de mua s5m, xay Ong TSCD va cac TS dai han khac 2. Tien thu thanh IY, nhudng ban tai san c6 dinh va cac tai san dai han khac

3. Tien chi cho vay, mua cong cu nd cua ddn vi khac

4. Tien thu hoi cho vay, ban lai cac ding cu nd cUa &in vi khac

5. Tien chi deu gop von vac) ddn vi khac

6. Tien thu hoi clau tu' gbp von van cac ddn vi khac

7. Tien thulaicho vay, c6 tifc valOi nhuan cludc chia

Lu'u chuyen Hen than tu' hoat dOng clau tu'

Ha so

KY nay Tif 01/01/2020 den

30/09/2020

Ky trdic TU01/01/2019 den

30/09/2019

01 (284.076.747.816) 286.114.341.267

884.521.651.620 (403.512.280.964)

02 136.031.651,841 138.810.413.728

03 273.283.952.759 (52.811.978.865)

04 (1.464.322.218) 3.619.707.130

05 (376.312.517.979) (286.779.514.166)

06 83.097.750.297 88.069.849.691

07 769.885.136.920 (294.420.758.482)

08 600.444.903.804 (117.397.939.697)

09 2.219.429.860.151 (2.709.088.682.667)

10 57.489.315.143 (508.882.386.590)

11 (3.707.995.725.637) 3.173.271.316.669

12 83.369.980.632 86.584.699.387

13 (86.309.933.763) (92.055.379.763) 14 (26.251.065.922)

15 239.632.027 38.005.834 16 (6.617.067.840) (552.482.000.000) 20 (839.949.035.483) (746.263.432.749)

21 (49.545.980.295) (70.441.952.845)

22 3.017.089.588

23 (8.962.562.329.394) (7.682.562.329.394)

24 8.882.562.329.394 6.479.062.329.394

25

26 15.126.357.240

27 362.411.927.921 300.761.065.390

30 251.009.394.454 (973.180.887.455)

5

Nguy6n Nigoc Ninh

K'd toan tru'dng Van Nhulom

Tiing Giam dific

TONG CONG TY DAU VIET NAM - CONG TY CO PHAN Toe nhe PetroTower, 1-5 Le Dugn, Phif(!ing BEn Nghe, Qugn 1 Ban cao tai chink Hong Thanh ph6 WO Chi Minh, CHXHCN Viet Nam Cho kif bao cao kEt thLlic ngay 30 thang 09 nam 2020

BAO CAO LU'U CHUYN TIEN Tt (trip theo) Cho nam tai chinh kevt th0c ngay 30 Mang 09 nam 2020

CHI Tit./ Ma s5 KY nay

Tit 01/01/2020 den 30/09/2020

MAU SO B 03-DN

KY tru'oc Tit 01/01/2019 den

30/09/2019

III. WU CHUYEN TIEN HOAT BONG TAI CHINH

1. Tien thu of di vay 33 8.243.753.961.735 6.788.437.443.862 2. Tien tra nd g6c vay 34 (9.046.826.628.598) (6.288.431.122.678)

Lu'u chuyen Wen thu'an tit hog thing tai chinh 40 (803.072.666.863) 500.006.321.184

Wu chuyen den thuan trong nam (50=20+30+40) 50 (1.392.012.307.892) (1.219.437.999.020)

Tien va tu'dng clu'dng tien trau nam 60 2.395.816.513.239 2.686.480.692.212

Anh hiking cua thay d61 tY gia h6i cloai quy cl6ingoai to 61 (213.446.184) (2.175.983.030)

Tien va tu'dng du'dng tien cud' nam (70=50+60+61) 70 1.003.590.759.163 1.464.866.710.162

TP.HCM, ngayt(rthang 40 ham 2020

Nguyen Thuy Dung

Ngu'di lap bigu

6

TONG CONG TY DAU VIET NAM - CONG TY Co PHAN Toe nha PetroTower, 1-5 Le Dugn, Phddng BEn Nghe, Quan 1 Bao cao tai chinh rieng Thanh ph6 He Chi Minh, CHXHCN Viet Nam Cho kY bao cao ket that ngay 30 thang 09 nam 2020

THUYET MINH BAO CAO TAI CHfNH RIENG MAU SO B 09 -DN (Cac thuyet minh nay la mot b0 phOn hdp thanh va can clu'dc doc clang their yeri bao cao tai chinh rieng giCia nien crO kern theo)

1. THONG TIN KHAI QUAT

Hinh that sel ha'u von

Tang Cong ty Dau Viet Nam - Cong ty CO phgn (tru'ac day la Tang Cong ty Dau Viet Nam -Cong ty TNHH MOt thanh vien (goi tat la "Tang COng ty") la ddn vi thanh vien hach toan do, C lap thuac Tap (loan Dau khi Viet Nam. Theo Quyel dinh s6 1250/QD-DKVN ngay 06 thang 6 nam 2008 cita Tap loan Dau khi Viet Nam, Tang COng ty cludc thanh lap tren cd so hdp nhat T6ng COng ty TNHH Mat thanh vien Thudng mai Dau khi va C8ng ty TNHH Mat thanh vien CM" bin va Kinh doanh San phgm Dau ma.)

T6ng Cong ty dudc cap Gigy chtYng nhan clang ky kinh doanh s5 4104005189 ngay 26 thang 6 nam 2008 va thay d6i I5n 16 ngay 16 thang 01 nam 2016. Tang Cong ty chinh th/rc di vao hoat thing ngay 01 thang 7 nam 2008 voi v6n lieu le le 7.220.000.000.000 cli5ng. Theo Gigy ch/tng nhan clang kY kinh doanh clang kY thay clai Ian tilt? 13 ngay 16 thang 7 nam 2013, van (lieu le lieu chinh cua Tang Cong ty la 10.884.251.000.000 VND.

Tip ngay 01 thang 8 nam 2018, Tang Cong ty chinh th/ic chuyen d6i ma hinh hoat ()Tang sang cong ty ca phan theo Gigy chiffig nhan clang kY kinh doanh thay c161 ran 17 ngay 01 thang 8 nam 2018. V5n clieu le cUa Tang Cong ty sau khi chuyen thanh ding ty c6 phan la 10.342.295.000.000 cl3ng.

Tai ngay 30 thang 09 nam 2020, tang so nhan vien tai Cong ty me - Tang Cong ty le 683 ngifbi (tat ngay 31 thang 12 nam 2019: 700 ngu'Oi).

rang COng ty hoat clang theo m8 hinh Cong ty me - Cong ty con, cac ddn vi hach toan phu thu6c Tang COng ty tai ngay 30 thang 09 nam 2020 bao gem:

• Xi nghiep T6ng kho Xang dau Mien Dong • Xi nghiep T6ng kho >Ong dau Dinh Vu • Xi nghiep T6ng kho Xang dau Nhe Be • Ban quan 1Y Wan PV OIL • Chi nhanh PV Oil Ha Tinh • Chi nhanh PV Oil Ba Ria \ging Tau • Chi nhanh PV Oil Quang Nggi • Chi nhanh PV Oil Thita Thien HuE • Van phOng ciai Bien Myanmar • Chi nhanh Nghi Sdn - Thanh Hoa

Tai ngay 30 thang 09 nam 2020, Tang Cong ty co 29 cong ty con, 9 cong ty lien kEt va 3 cong ty lien doanh. Chi tiet cac cong ty con, ding ty lien ket va lien doanh clu'dc trinh bay tai Thuyet minh s6 16 va Thuyet minh s5 17.

Hoat d6ng chinh

Hoat clang kinh doanh chinh cUa Tang Cong ty la xuat nhgp khgu va kinh doanh dau the trong va ngoai nu'ac; Xugt nhap khgu va kinh doanh san pham dau trong va ngoai nutc; Xugt nhap khgu thiel bi, vat to may mac va dich vu thudng mai; San xugt san pham dau; Xay dung cac he thang bOn ch/ta, phan ph5i va kinh doanh san phgm dau; Xugt nhap khgu san phgm dau va cac san phgm c8 ngu'on gac dau, hba chat, vat tu', thiet bi va phu'brig tin phut vu cong tac che bign va kinh doanh san pham dau; Kinh doanh vat td thiet bi hoa chat trong linh vac chE Wen san pham dau; Moi gidi va cung (frig tau Wen; Kinh doanh khach san, du lich (khong kinh doanh khach san tai tru so); Dich vu cho thue xe ban, be chU'a x5ng dau va kho bgi; Mua ban phan bon, cac san phgm hoa dau.

Hifi dOng Quan to va Ban T6ng Giam dot

Cac thenh vien cUa HOi daing Quan tri va Ban Tang Gi6rn cleic Tang Cong ty da clleu hanh Tang COng ty Dau Viet Nam - COng ty co phan ttle ngay 01 thang 01 nam 2020 cho den ngay lap bao cao tai chinh rieng nay bao gam:

7

TONG CONG TY DAU VIET NAM - CONG TY CO PHAN Toa nha PetroTower, 1-5 Le DuEn, Phithng BEn Nghe, Quen 1 Bac) cao tai chinh rieng Thanh ph6 Ho Chi Minh, CHXHCN Viet Nam Cho kit bao cao kEt th6c ngay 30 thang 09 nam 2020

THUAT MINH BAO CAO TAI CHINH RING (Tie!, theo) MAU SO B 09 -DN

Hai dung Ouan tri

Ong Cao Hoei Du'dng ChU tich (b6 nhiem tit ngay 23/09/2020 theo Nghi quy& s6

75/NQ-DVN cua HDQT TCT D'au Viet Nam - CTCT)

Chu tich (tit nhiem tip ngay 16/07/2020)

Thanh vien

Thanh vien (mien nhiem tii ngay 06/05/2020 theo Nghi quyel

sow 31/NQ-DVN cua HDQT TCT D'au Viet Nam - CTCP)

Thanh vien

Thanh vien

Thanh vien

T6ng Gam dac (b6 nhiem Us' ngay 23/09/2020 theo Nghi

guy& s6 76/NQ-DVN cUa HDQT TCT D'au Viet Nam - CTCP)

T6ng Giam doc (mien nhiem tir ngay 23/09/2020 theo Nghi

guy& s6 74/NQ-DVN cua HDQT TCT D5u Viet Nam - CTCP)

Pho Tang Gam clot

PhO Tang Giam d6c

Pho Tang Giam d6c

Pho Tang Giam doc

Pho Tang Gam cl6c

Pho Tang Gam doc

Ong Nguyen Hoang TuEn

Ong Le Van Nghia

Ong Nguyen Viet Th5ng

Ong Hang Anh Minh

Ong Le Ngoc Quang

Ong Tras n Hohi Nam

Ban Vino Giam doc

Ong Doan V5n Nhu6m

Ong Cao Hohi Du'Ong

Ong Le Xuan Trinh

Ong Vo Khanh HUng

Ong VO Hohi Lam

Ong Nguyen Tuen Tu

Ong Nguyen Anh Toan

Ong Nguyen D5ng Trinh

2. CO' So' LAP BAO CAO TAI CHINN RIENG VA NAM TAI CHiNH

Cci set lap bao cao tai chinh Hang

Bao cao tai chinh rieng kern theo du'dc trinh bay b5ng D'ong Viet Nam (VND), theo nguyen tec gia g6c va phu hdp vai cac chuEn mut ke toan, the (TO kE toan doanh nghiep Viet Nam va cac quy Binh phap ljf có lien quan den viec lap va trinh bay bac, cao tai chinh.

Bao cao tai chinh kern theo la bao cao tai chinh rieng cUa Tang COng ty, khOng bao g6m bao cao tai chinh ciia cac tong ty con. DE CO cai nhin tong thE ve tinh hinh tai chinh cua toan Tang COng ty, chUng toi khuyEn nghi ngu6i doc bac) cao tai chinh rieng nay can doc clang th&i vOi bao cao tai chinh hdp nhEt cUa T6ng Cong ty du'Oc l5p va phat hanh trong mot bao cao tai chinh khac.

Bac) cao tai chinh rieng kern theo khong nh5m phan anh tinh hinh tai chinh, ket qua hoat Ong kinh doanh va tinh hinh luu chuyEn tien to theo cac nguyen t5c va thong le We toan du'Oc chap nhan chung tai cac nu6c khac ngoai Viet Nam.

Nam tai chinh

N5m tai chinh ciJa Tang Cong ty bat d5u tit ngay 01 thang 01 va ket thUc vao ngay 31 thang 12. Bao cao tai chinh tong ty me nay du'Oc lap cho kjr boat long cUa T6ng Cong ty du'43i hinh thitc Cong ty CO Ph5n tit ngay 01 thang 01 narn 2020 den ngay 30 thang 09 n5m 2020.

3. TOM TAT CAC CHiNH SACH ICE TOAN CHU YEU

Sau clay là cac chinh s6ch kg toan chU yeu difpc T6ng COng ty áp dung trong viec lap bac) cao tai chinh rieng:

8

TONG CONG TY DAU VIET NAM - CONG TY CO PHAN Toa nha PetroTower, 1-5 Le DuEn, Phu'dng Ben Nghe, Quan 1 Bao ca. () tai chinh rieng Thanh ph6 HO Chi Minh, CHXHCN Viet Nam Cho kj/ bao cao ket thilc ngay 30 thang 09 nam 2020

THUYET MINH BAO CAO TAI CHINE! RIENG (Tiep theo) MAU SO B 09 -DN

U'dc tinh ke toan

Viec lap bao cao tai chinh rieng tuan thu theo chuEn mut ke toan, checTO ke tan doanh nghiep Viet Nam va cac quy dinh phap ly c6 lien quan den viec lap va trinh bay bao cao tai chinh yeu cau Ban T6ng Gam d6c phai c6 nhirng utc tinh va gia dinh anh hung den s6 lieu bao cao ve cong nd, tai san va viec trinh bay cac khan cong nd va tai san tiem tang tai ngay lap bao cao tai chinh rieng cling nhu' cac s6 lieu bao cao ye doanh thu va chi phi trong suCit nam tai chinh.

M5c dU cac utc tinh tan du'dc lap bang tat Ca su' hieu biet cUa Ban Tang Gam d6c, s6 thut to phet sinh c6 the khac vdi cac utc tinh, gia dinh dat ra.

Cong cu tai chinh

Ghi nhan ban dau

Tai sari tai chinh: Tai ngay ghi nhan ban dau, tai san tai chinh du'dc ghi nhan theo gia g6c cong cac chi phi giao dich c6 lien quan trut tiep dEn viec mua sam tai san tai chinh do. Tai san tai chinh ci:Ja Tang COng ty bao gem tien va cac khan tu'dng du'dng tien, phai thu khach hang va phai thu khac, dau tu' nam giCr den ngay dao han va dau tu' dai han khac. COng nd tai chinh: Tai ngay ghi nhan ban dau, cong nd tai chinh du'dc ghi nhan theo gia g6c Ong cac chi phi giao dich c6 lien quan tru'c tiep den viec phat hanh cong nd tai chinh dd. Cong nd tai chinh cCia Tang Cong ty bao gem cac khan vay, phai tra ngu'Oi ban va phai tra khac va chi phi phai tra.

Danh gia lai sau Ian ghi nhan ban dau

Hien tai, chu'a c6 quy dinh ve danh gia lai cong cu tai chinh sau ghi nhan ban dau.

Tien va cac khoan tu'dng du'dng tien

Tien va cac khan tu'dng du'dng tien bao gem tien mat tai quy, cac khan tien khOng k'' han, cac khan dau tu' ng5n han c6 kha nang thanh khan cao, de clang chuyen dOi thanh tien va it rUi ro lien quan den viec bien Ong gia tri.

Cac khoan dau W tai chinh

Cac khohn dau tu' nam gilt de'n ngay dao han Cac khoan dau tu' nam gift den ngay dao han bao gom cac khohn dau tu' ma T6ng Cong ty c6 dinh va kha Wang gill' den ngay ciao han. Cac khoan dau tu' nam gift Ten ngay dao han la cac khoan tien ngan hang c6 ky han. Cac khoan dau tu' nam gift den ngay ciao han du'dc ghi nhan bat crau ti' ngay mua va du'dc xac dinh gia tri ban dau theo gia mua va cac chi phi lien quan dEn giao dich mua cac khohn dau tu'. Thu nhap lai tit cac khoan dau tu' nam gill' den ngay dao han sau ngay mua du'dc ghi nhan tren

Bao cao ket qua hoat Ong kinh doanh tren cd sd du' thu. Lei du'dc hutng trutc khi Tang COng ty nam gift du'dc ghi giam trif vao gia g6c tai thdi diem mua. Cac khan dau tu' Warn gift den ngay ciao han du'dc xac dinh theo gia gec tri.r di du' phang phial thu kh6 doi. Du' phang ph& thu kh6 doi cUa cac khan dau tu' nam giCr den ngay ciao han du'dc trich lap theo cac quy dinh key tan hien hanh.

Dau vao cong ty con

COng ty con la cac ding ty do Tang ang ty giCr co phan chi ph6i (tcr 51% tres len) cling nhu' quyen kiem sat tu'dng Urng. Viec kiern sat dat du'dc khi T6ng Cong ty c6 kha n5ng kiern sat cac chinh sach tai chinh va hoat Ong cua cac ding ty nhan crau nham thu du'dc loi ich tic hoat Ong ci:Ja cac cong ty nay. Cac khan dau tu' vao cong ty con du'dc phan anh theo gia g6c trif cac khan du' phong giarn gia dau (nEu c6).

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TONG CONG TY DAU VItT NAM - CONG TY CO PHAN Toa nha PetroTower, 1-5 Le Dugn, Phutng Ben Nghe, Qu5n 1 Bao cao tai chinh rieng Thanh ph6 Ha Chi Minh, CHXHCN Viet Nam Cho kj/ bao cao Wet thud ngay 30 thang 09 Warn 2020

THUYET MINH BAO CAO TAI CHiNH RIENG (Tiap theo) MAU SO B 09 -DN

Dau tu' vao cong ty lien ket

Cong ty lien ket la mat ding ty ma Tang COng ty co anh, hutng clang ke nhu'ng khong phai la cong ty con hay ding ty lien doanh cua Tang COng ty. Anh hutng clang ke the hien o quyen tham gia vao viec ctu'a ra cac guy& dinh ve chinh sach tai chinh va hoat do, ng cua ben nhian nu to nhu'ng khOng có anh hutng ye mat kiem soat hoac clang kigm sok nhUng chinh sach nay.

Gap von lien doanh

Cac khoan gOp vein lien doanh la thOa thu5n tren cd sei kj/ ket hdp dang ma theo dO Tang Cong ty va cac ben tham gia thifc hien hoat Tang kinh te tren cd so clang kiem soat. Cd set citing kiem soat du'dc higu la viec du'a ra cac guy& Binh mang tinh chi& ludc lien quan den cac chinh sach hoat Ong va tai chinh cua ddn vi lien doanh phial có Si! clang thu5n cua cac ben Ong kiem sok.

Trong truing hdp mat ding ty thanh vien tru'c tiep thtic hien hoat clang kinh doanh theo cac thoa thuean lien doanh, ph5n von gOp vao tai san clang kiem soat va bat kj/ khoan nd phai tra phat sinh chung phial ganh chiu ding voi cac ben gop vein lien doanh khac Ur' hoat clOng cua lien doanh du'dc hach toan vao bao cao tai chinh cua cong ty tu'dng (Mg va du'dc ph5n loci theo ban chat cua nghiep \A) kinh to phat sinh. Cac khoan cong nd va chi phi phat sinh co lien quan tru'c deli den ph5n Van gop trong ph5n tai san clang kigm soat du'dc hach toan tren cd so don tich. Cac khoan thu nh5p tit viec ban hang hoac sit dung ph5n san phgm du'dc chia Ur' hoat Ong cua lien doanh va ph5n chi phi phat sinh phai ganh chiu ciutc ghi nhan khi ch5c ch5n khoan Id' ich kinh to co du'dc tu' cac giao dich nay dudc chuygn tai hoac chuygn ra khoi Tang Cong ty va cac khoan 'di ich kinh to nay co the clutc xac Binh mat each clang tin c5y.

Cac thoa thu5n gop von lien doanh lien quan den viec thanh 15p mot co' ses kinh doanh c15c 15p trong do có cac ben tham gia gop vein lien doanh du'dc goi la cd so kinh doanh Tong kigm soat.

Tang COng ty ghi nh5n ban nu khoan nu tu' vao cong ty con, cOng ty lien doanh, lien ket va dau tu' gop vein vac) ddn vi khac theo gia geic. Sau dO, gia trick khoan nu tu' vao cOng ty con, cOng ty lien doanh, lien ket va nu tu' gOp von vao ddn vi khac cua rang Cong ty dude dinh gia lai cho muc dich xac dinh gia tri doanh nghiep de ca ph5n hOa. Do do, cac khoan nu tu' vao cling ty con, cong ty lien doanh, lien ket va nu tu' gop van vao ddn vi khac tai ngay 30 thang 09 nam 2020 dutc ghi nhan theo gia tri cla du'dc dinh gia lai trit dl cac khoan du' phang giam gia (nEu co). •

Du' phong giam gia cua cac khohn nu tit cludc thud hien khi co bang chirng ch5c ch5n cho thy co su' suy giarn gia tri cua cac khoan cl5u tu' nay tai ngay ket thilc k" kE toan. Du' phang giam gia nu tu' vac) ding ty con, ding ty lien doanh, cOng ty lien ket du'dc trich 15p du'a tren s5 lieu cua bao cao tai chinh hdp nhet, bao gam ca ph5n cua !di ich ca dong khong kiem sok.

Tang Cong ty hach toan vao thu nh5p tren Bao cao ket qua hoat Ong kinh doanh khoan du'dc chia ti' [di nhu5n thu5n luy ke cua ben nhan d5u tut phat sinh sau ngay nu tu'. Cac khoan khac ma Tang Ong ty nhian du'dc ngoai !di nhu5n du'dc chia du'dc coi la phan thu hoi cac khoan dau tu va du'dc ghi nh5n là khoan giarn tri:r gia geic nu tu.

D'au tu' gop van vao ddn vi khac

D'au tu' gop van vao ddn vi khac phan anh cac khoan d5u tu' gop v5n nhUng Tang Cong ty khong có quyen kiem sok, clang kiem sok hoac co anh hu'Ong clang kg cleii veil ben clutc nu W.

Khoan nu tu' Op Von vao ddn vi khac dutt phan anh theo nguyen gia trit cac khoan di" phial-1g giam gia nu tu'.

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TONG CONG TY DAU VIET NAM - CONG TY Co PHAN Toa nha PetroTower, 1-5 Le Dugn, Phu'dng Ben Nghe, Quan 1 Bac) cao tai chinh Hang Thanh ph6 Ho Chi Minh, CHXHCN Viet Nam Cho kY bao cao kat thUc ngay 30 thang 09 nam 2020

THUYET MINH BAO CAO TAI CHINH RIENG (Tigp theo) mAu SO B 09 -DN Nd phai thu

Na phai thu la so" tien có the thu hoi cUa khach hang hoac cac d6i tu'Ong khac. Nd phai thu du'dc trinh bay theo gia tri ghi s6 trif di cac khoan dy' phong phai thu kho dol.

Du phong phai thu khO doi dddc trich lap cho nhUng khoan nd phai thu da qua han thanh toan tlY sau thang trO len, hoac cac khoan nd phai thu ma ngu'di nd khO có kho nang thanh toan do ID! thanh ly, pha san hay cac kho khan tuting tu'.

Hang ton kho

Hang ton kho du'dc xac dinh tren co so gia thap hon gia gia gOc va gia th thuan co the thig hien du'dc. Gia g6c hang Con kho bao Om chi phi nguyen vat lieu tru'c tiep, chi phi lao Ong true tiap va chi phi san xuat chung, neu co, de có du'dc hang fon kho d dia diem va trang thai hien tai. Gia g6c cUa hang fan kho dudc xac dinh theo phudng phap binh quan gia quyen. Gia tri thuan co the thut hien du'dc dudc xac dinh bang gia ban u'Oc tinh trig cac chi phi u'oc tinh de hoar) thanh san phgm cling chi phi tiep thi, ban hang va phan phOi phat sinh.

DU phong giam gia hang fon kho cUa Tang Cong ty du'dc trich lap theo cac quy dinh ke boar) hien hanh. Theo do, T6ng Cong ty cludc phep trich lap du' phong giam gia hang eon kho 16i thdi, hong, kern phgm chat va trong trudng hdp gia g6c ciaa hang ton kho cao hdn gia tri thuan co the thy'c hien cluOc tai ngay kat thik nien d6 ke" toan.

Tai san cei dinh hifu hinh va kha'u hao

Tai san co dinh hinh du'dc trinh bay theo nguyen gia trit gia tri hao man Iliy

Nguyen gia tai san co dinh hinh thanh do mua sam bao gbm gia mua va toan b6 cac chi phi khac lien quan true tip den viec du'a tai san vao trang thai san sang al' dung. D6i voi tai san co dinh hinh thanh do dau tu' xay dy'ng cd ban theo phudng thac giao thou hoac ty' xay dung va san xugt, nguyen gia la gia quyet toan cong trinh xay dung theo quy ch€ quan 1Y dau tu' va xay dyng hien hanh, cac chi phi khac có lien quan true tip va le phi tru'Oc ba co). TrutIng hOp dy' an d5 hoan thanh va du'a vao dung nhu'ng guy& toan chu'a du'dc phe duyet, nguyen gia tai san c6 dinh dudc ghi nhan theo gia tam tinh tren cd so chi phi thy'c d5 bO ra de' co dudc tai san co dinh. Nguyen gia tam tinh se du'dc dieu chinh theo gia guy& toan du'dc cac cd quan có tharn quyen phe duyet.

Tai san co dinh hifu hinh dirdc khau hao theo phudng phap clu'dng thang du'a tren thdi gian hiiu dung u'Oc tinh cu the nhilsau:

2020 (S6 nam)

Nha xtiOng va vat kien trik 6 - 50 May mOc ye thiet bi 5-10 Phiicing tien van tai 5 - 6 Thiet bi van phong 3 - 5 Tai san co dinh khac 3 - 6

Cac tai san co dinh hitu hinh dudc danh gia lai khi co guy& dinh ci:Ja Nha nu'oc hoac c6 phan hOa doanh nghiep nha nuOc, nguyen gia va hao mon lily ke di/dc (lieu chinh theo ket qua clanh gia lai c15 dudc cac cd quan có thgrn guy& phe duyet theo quy dinh.

Cac khoan 151,18 phat sinh khi thanh IY, ban tai san la chenh lech thu nhap tit thanh 1Y va gia tri can lai cua tai san va duoc ghi nhan vao Bao cao kel qua host dong kinh doanh.

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TONG CONG TY DAU VIET NAM - CONG TY Co PHAN Toa nha PetroTower, 1-5 Le Dugn, Phu'Ong Ben Nghe, Quan 1 Bao cad tai chinh Hang Thanh ph5 HO Chi Minh, CHXHCN Viet Nam Cho kir bao cao kat thilc ngay 30 thang 09 nam 2020

THUYET MINH BAO CAO TAI CHINH RIENG(Tiep theo) MAU SO B 09 -DN

Thua tai san

Mat khoan thue du'dc xem la thue tai chinh khi phan Ion cac quyen Idi va rui ro ve quyen so hriu tai san du'dc chuyen sang cho nguOi di thue, Tat Ca cac khoan thue khac du'dc xem la thue hoat clang. Chi phi thue hoat clang du'dc ghi nhan vao Bao cao kat qua hoat clang kinh doanh theo phu'dng phap duOng thang trong su5t thOi gian thue.

Tai san c6 dinh vo hinh va khau hao

Tai san c5 dinh vo hinh the hien quyen sit dung dal va cac phan mem may tinh, du'dc trinh bay theo nguyen gia trir gia tri hao mon lay ke.

Quyen sir dung dgt khang co thdi han khang trich khgu hao. Quyen sit dung clgt co thOi han du'dc phan b6 theo thdi ban quy dinh tren gigy cht:Mg nhan quyen sit dung clgt. Phan mem may tinh du'dc khgu hao theo phu'dng phap du'ong thang trong thai gian 5 nam.

D61 yeti tai san c5 dinh vo hinh du'dc clanh gia lai thi nguyen gia, gia tri hao mon lay ke va gia tri con lai du'dc dieu chinh theo lc& qua denh gia lai.

Chi phi xay dyng cd ban dd dang

Cac tai san dang trong qua trinh xay du'ng phuc vu muc Bich san xugt, cho thue, quan ly hoac cho cac muc Bich khac du'dc ghi nhan theo gia g5c. Chi phi nay bao gam cac chi phi can thiet de hinh thanh tai san bao gOm chi phi xay lap, thiet bi, chi phi khac có lien quan phu hdp voi chinh sach ke toan cUa Tang Cong ty. Cac chi phi nay se du'dc chuyen sang nguyen gia tai san co dinh theo gia tam tinh (nEu chtfa co guy& toan dude phe duyet) khi cac tai san du'dc ban giao clue vao sit dung.

Theo quy dinh ve quan IY clau tu' va )(ay clUng cua Nha nt,t6c, thy theo phan cap quan IY, gia tri

guy& town cac cong trinh xay du'ng cd ban hoar) thanh can du'dc cac cd quan có tham quyen :01 phe duyet. Do dO, gia trl cueii cong ve gia tri cac cong trinh xay thing cd ban co the thay dal va phu thuac vao guy& town du'dc phe duyet boi cac cd quan có thgm quyen.

Cac khoan tra tru'oc

Chi phi tra tru'oc la gia tri tien thue dat, thue van phong va chi phi tra tru'oc khec.

Tien thue clat, thue van phang the hien s5 tien thue cla du'dc tra tru'oc. Tien thue tra track du'dc phan b6 vao Bac) cao ket qua hoat clang kinh doanh theo phu'dng phap clUdng thang tudng tYng voi thdi gian thue.

Cac khoan chi phi tra tru'oc khac bao gam gia tri cong cu, dung cu xuat dUng, cac chi phi quang cao, sita chOe va cludc coi la có kha nang dem lai Idi ich kinh to trong Wong lai cho Tang Cong ty. Cac chi phi nay du'dc von hoa duoi hinh thk cac khoan tra tru'dc va du'dc phan ba vao Bao cao kEt qua hoat clang kinh doanh, sit dung phu'dng phap clu'Ong thang theo cac quy dinh ke toan hien hanh.

Ngusein von va phan phol Idi nhuan

V5n chu so hitu cua Tang Cong ty du'dc phe duyet tai Quyet dinh s5 1979/QD-TTg ngay 08/12/2017 cUa ThU Wong Chinh phu, du'dc xac nhan tai gigy phap kinh doanh thay dai Ian this 17 ngay 01/08/2018 do SO Ke hoach va Dau tu' TPHCM cap voi von dieu le la 10.342.295.000.000 VND. Cac quy du'dc hinh thanh phan ph5i Idi nhuan cUa hoat clang kinh doanh sau khi cla trit thue thu nhap doanh nghiep phai nap hoac dticfc goo b6 sung.

12

TONG CONG TY DAU VIET NAM - CONG TY CO PHAN Toa nha PetroTower, 1-5 Le Dugn, Phu'eing Ben Nghe, Quan 1 Baia cao tai chinh rieng Thanh pho Ho Chi Minh, CHXHCN Viet Nam Cho ki/ bao cao ket thiic ngay 30 thang 09 nam 2020

THUYET MINH BAO CAO TAI CHINH RIENG (Trip theo) MAU SO B 09 -DN

Ghi nhaTh doanh thu

Doanh thu ben hang cluttc ghi nhan khi dOng then thea man tat Ca nam (5) clieu kien saw

(a) Tung Cong ty chuyen giao phan 16n rUi ro va 16i ich g5n lien voi quyen s6 hitu san phgm hoc hang h6a cho ngu'ei mua;

(b) T6ng Cong ty khong con nam gequyen quan IY hang hoa nhu nguOi sib tau hang hoa hoat quyen kiem soat hang hoa;

(c) Doanh thu dii0c xac dinh tu'dng d6i ch5c ch5n; (d) T6ng Cong ty se thu dutsc I6i ich kinh to to giao Bich ban hang; va (e) Xac dinh dutic chi phi lien quan den giao dich ban hang.

Doanh thu cua giao dich ve cung cap dich vu clutic ghi nhan khi ket qua cua giao dich dO dude xac dinh met cach clang tin cay. Truting h6p giao dich ve cung cap dich vu lien quan den nhieu kjt thi doanh thu clu'dc ghi nhan trong kir theo ket qua phasn tong viec da- hoan thanh tai ngay cua Bang can del toan cua kjr do. Ket qua cua giao dich cung cap dich vu dutic xac dinh khi th6a man tat ca been (4) dieu kien sau:

(a) Doanh thu ciu'6c xac dinh tudng del ch5c ch5n; (b) CO kha nang thu ich kinh to tit giao dich cung cap dich vu do; (c) Xac dinh du'Oc ph5n ding viec da hoan thanh tai ngay ciia Bang can d6i kg toan; va (d) Xac dinh clu'Oc chi phi phat sinh cho giao dich va chi phi de hoan thanh giao dich cung cap

dich vu do.

Lai tien du'dc ghi nhan tren cd sO den tich, xac dinh tren s6 du' cac tai khoan tien giti va lai sugt ap dung.

Lai Ur cac khoan d5u ghi nhan khi Tong C8ng ty c6 quyen nhan khoan Iai. 3i

Ngoai to

IG Tang COng ty ap dung xif Iy chenh lech tj, gia theo hu'emg can cua Chugn mut ke toan Viet Nam so 10 (VAS 10) "Anh hu'ong cua viec thay do) ty gia cloai". Theo do, cac nghiep vu phat sinh bang ngoai to &roc chuyen doi theo ty gia tai ngay phat sinh nghiep vu. SO du' cac khoan muc tien to c6 g6c ngoai to tai ngay ket thus nien do kg toan chtdc chuyen del theo ty gia tai ngay nay. Chenh lech ty gia ph& sinh clu'Oc hach toan vao bac) cao ket qua hoat deng kinh doanh. Lai chenh lech ty gia do danh gia lai cac s6 du' tai ngay ket thus nien do ke toan khOng du'dc clCing a chia cho chu sO hitu.

Chi phi di vay

Chi phi di vay du'Oc ghi nhan vao chi phi san xuat, kinh doanh trong nam khi phat sinh, trif khi clu'Oc vein hoa theo quy dinh cua Chun mut ke toan Viet Nam s6 16 "Chi phi di vay". Theo do, chi phi di vay lien quan trot tie)) den viec mua, dau tit xay thing ho5c san xuat nhiTng tai san can met than gian 'Ming dgi dai de hoan thanh du'a vao sit dung hoc kinh doanh (10c tong vao nguyen gia tai san cho den khi tai san do ditdc du'a vao sif dung hoc kinh doanh. Cac khoan thu nhap phat sinh tit viec dau tu' tam then cac khoan vay clu'Oc ghi giarn nguyen gia tai san c6 lien quan.

Tgt ca cac chi phi Iai vay khac clu'oc ghi nhan vao bao cao ket qua hoat Ong kinh doanh khi phat sinh.

Cac khoan dyt phong phai tra

Cac khoan du phong phai tr6 clu'oc ghi nhan khi Tang Cong ty c6 nghia vu nd hien tai do IA qua tit met sir kien cla xay ra, va Tang COng ty c6 kha nang phai thanh toan nghia vu nay. Cac

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TONG CONG TY DAU VIET NAM - CONG TY CO PHAN Toe nha PetroTower, 1-5 Le Dugn, Phu'etng BEn Nghe, Quan 1 Bao cao tai chinh rieng Tharth ph6 WO Chi Minh, CHXHCN Vigt Nam Cho kji bao cao kgt thiic ngay 30 theng 09 nam 2020

THUYET MINH BAO CAO TAI CHINH RIENG (Tipp theo) MAU SO B 09 -DN

khoan du' phang du'dc xac Binh tren cd set u'etc tinh cUa Ban T6ng Gam d5c ve cac khoan chi phi can thiEt de thanh toan nghTa vu nd nay tai ngay kgt thiic nien do kg toan.

Qui"( binh on gia xang dau

Qu9 binh on gia xang dau du'dc trich lap va st:r dung theo quy Binh tai Thong tu' 56 39/2014/TTLT-BCT-BTC cUa I36 Tai chinh ngay 29 thang 10 nam 2014 (co hieu lut tit ngay 01 thang 11 Warn 2014) ve vigc "Quy Binh ve phu'dng chap tinh gia cd set; cd the hinh thanh, quart

sit dung qu9 binh on gia va digu hanh gia xang dau theo quy dinh tai Nghl dinh s6 83/2014/ ND-CP ngay 03 thang 9 nam 2014 ciia Chinh phu ve kinh doanh xang dau".

Quy binh on gia xang dau dudc trich lap bang mot khoan tien cu thg, c6 dinh trong gia cd so cua lu'Ong xang Tau thyt tg tieu thu va dudc xac dinh la mot khoan myc chi phi trong cd cgu gia cd set (mitt trich can theo quy dinh tiing theti kj, ciia B6 Tai chinh).

Quy binh on gia xang dau du'dc sit dung theo cong van chi dao cUa Bo Cong thudng tirng theti Vigc sit dung qu9 binh On gia xang Tau du'a tren san ludng thktc tE tieu thy nhan mitt sit

dung tren mot lit xang dau theo quy dinh cCia BO Cong thudng.

Thug

Thug thu nhap doanh nghigp thg hien tong gia tri cUa s6 thug phai tra hien tai va s6 thug hoan lai.

So thug phai tra hien tai du'dc tinh due tren thu nhap chiu thug trong nam. Thu nhgp chiu thug khac vOi Idi nhuan thuan du.dc trinh bay tren Bao cao kEt qua hoat dOng kinh doanh vi thu nhap chiu thug khOng bao gom cac khoan thu nhap hay chi phi tinh thug hoc dudc khgu trit trong cac nam khac (bao gom ca 18 mang sang, ngu co) va ngoai ra khOng bao gem cac chi tieu khong chiu thug hoc khong dudc khgu trir.

Thug thu nhap doanh nghiep dudc tinh theo thug sugt co hieu Ikrc tai ngay kgt that nien TO kg toan la 20% tinh tren thu nhap chiu thug.

Thug thu nhap hoan lai du'dc tinh tren cac khoan chenh lech giCra gia tri ghi s6 va cd set tinh thug" thu nh5p cua cac khoan myc tai san hoac ding nd tren bao cao tai chinh rieng va du'dc ghi nhan theo phu'dng chap bang can d6i kg toan. Thug thu nhap hoar) lai phial tra phai du'dc ghi nhan cho tat ca cac khoan chenh lgch tam theti con tai san thug thu nhap hoan lai chi du'dc ghi nhan khi ch5c ch5n co du Idi nhuan tinh thug trong tudng lai dg khgu frit cac khohn chenh lech tam theti.

Thug thu nhap hoan lai du'dc xac dinh theo thug sugt dot tinh se ap dung cho k9 tai san du'dc thu hOi hay nd phai tra du'dc thanh toan. Thug thu nhap hoAn lai du'dc ghi nhan vao Bac cao ket qua hoat dOng kinh doanh va chi ghi vao von ch6 sci hC1u khi khohn thug do co lien quan dEn cac khoan myc du'dc ghi thang vao von chi sd hCru.

Tai san thug thu nhap ho5n lai va nd thug thu nhap hoan lai phai tra du'dc bu trir khi T6ng Cong ty ce quyen hdp phap de bu trit gia tai san thug thu nhap hien hanh veti thug thu nhap hien hanh phai nqp va khi cac tai san thug thu nhap hoan lai va nd thug thu nhap ho5n lai phai tra lien quan ten thug thu nhap doanh nghiep du'dc quail ljr beti ding mot cd quan thug va T6ng Cong ty co du' dinh thanh Wan thug thu nhap hien hanh tren cd so thuan.

Vigc xac dinh thug thu nhap dia T6ng Cong ty can ca vao cac quy dinh hien hanh ye thug. Tuy nhien, nhitng quy dinh nay thay d6i theo titng theti k9 va vigc xac dinh sau ding vg thug thu nhap doanh nghigp tuy thuOc vao kat qua kigm tra cua cd quan thug có thgm quyen. Cac 'oat thug khac du'dc ap dung theo cac 10t thug hien hanh tai Vi't Nam.

14

TONG CONG TY DAU VIET NAM - CONG TY CO PHAN Toe nha PetroTower, 1-5 Le Duen, Phu'ong Ben Nghe, Quan 1 Ban cao tai chinh rieng Thanh ph6 HO Chi Minh, CHXHCN Viet Nam Cho kY bac) cao ket thiac ngay 30 thang 09 nam 2020

THUYET MINH BAO CAO TAI CHiNH RIENG (Tiep then) MAU SO B 09 -DN

4. DIEU CHiNH HoI To

Can theo Thong bao ket luan so 242/TB-KTNN ngay 21/08/2020 cua Kier' toan Nha nu'dc thOng bao ket qua kiern toan tai COng ty me - Tang Cong ty Deu Viet Nam - CTCP ve viec kiem toan Bac) cao tai chinh, cac hoat Ong lien quan den guar) IY, sit dung von, tai san Nha nark Warn 2019. Su' kien phat sinh sau ngay phat hanh bao cao tai chinh cua COng ty me - T6ng COng ty neu tren dudc coi la sit kien phat sinh sau ngay Wet thiic ky ke toan va co anh htiong den mot so chi tieu tren bao cao tai chinh cua Cong ty me - T6ng Cong ty cho giai doan of ngay 01 thang 01 nam 2019 den ngay 31 thang 12 nam 2019 cla phat hanh, can lieu chinh. Theo do, Ban T6ng Gam cl6c quyet Binh dieu chinh hoi t6 s6 du deu kY Bao cao tai chinh cua COng ty me - T6ng C6ng ty me cho kY hoat dOng tif ngay 01 thang 01 nam 2020 den ngay 30 thang 09 nam 2020 de phan anh day du anh hu'ang cua sit kien nay. Ban Tong Gam d6c tin tu'eing rang viec trinh bay lai 56 du' deu kY bac) cao tai chinh cua COng ty me - T6ng COng ty se phan anh phi hdp hdn tinh hinh tai chinh tai ngay 31 thang 12 nam 2019. Can cli vao bao cao tai chinh phat hanh cho kY hoat clOng tif ngay 01 thang 01 nam 2019 den ngay 31 thang 12 nam 2019, Ban 1-Ong giarn d6c de dieu chinh lai so du' cleu kY tai ngay 01 thang 01 nam 2020 cho cac khoan muc tren bao cao tai chinh cua Cong ty me - T6ng Cong ty co sit thay d6i nhtf sau:

Khoan myc Tai ngay 31/12/2019

Ma

so

Se cla bac) cao Dieu chinh hoi to

VND VND

Trinh bay Iai

VND

Bang can dtii ke toan Tai san

Phai thu ng5n han khac 136 26.942.645.994 404.040.000 27.346.685.994 Dif phOng phai thu ng5n han kho 66i 137 (87.279.230.036) 1.362.230.984 (85.916.999.052) Hang fon kho 141 1.272.287.309.972 3.906.506.433 1.276.193.816.405 Nguyen gia TSCHHH 222 2.771.399.580.755 (106.127.546.293) 2.665.272.034.462 Gia tri hao mon 10y ke TSCDHH 223 (1.718.389.204.766) (1.069.177.812) (1.719.458.382.578) Chi phi xay citing cd ban d6 dang 242 62.687,262.403 110.829.151.581 173.516.413.984 Dv phong dau to tai chinh dai han 254 (297.868.409.310) (11.812.791.043) (309.681.200.353) Nguan von Pal tra ngul3i ban ng5n Kan 311 2.711.117.305.932 (163.570.440) 2.710.953.735.492 Thug va cac khan phai Op Nha nubs 312 33.046.135.124 4.123.731.330 37.169.866.454 Chi phi phai tra ng5n han 315 44.078.173.052 (26.820.000.000) 17.258.173.052 Phai tra ng5n han khac 319 4.938.245.899.410 50.811.061.920 4.989.056.961.330 Ldi nhuan sau thue chifa pan ph& 421 98.048.212,976 (30.458.808.960) 67.589.404.016 - LNST chu'a pan pal lay ke den alai kY 421a (184.345.623382) (3.287.359.204) (187.632.982.586) - LNST chira pan pal nam nay 421b 282.393.836.358 (27.171.449.756) 255.222.386.602

5. TIEN VA CAC KHOAN TUO'NG DUONG TIEN

30/09/2020 01/01/2020 VND VND

Tien mat 490.659.784 718.799.773 Tien gUi ngan hang khong ky han 1.002.086.099.379 1.594.083.713.466 Tien clang chuyen Cac khoan tudng clu'dng tien (i) 1.014.000.000 801.014.000.000

1.003.590.759.163 2.395.816.513.239

(i) Cac khoan tu'cing dudng ben la phan anh cac khoan tien gin có ki/ han g6c kh8ng qua 3 thang tai cac ngan hang thu'dng mai.

15

TONG CONG TY DAU VIET NAM - CONG TY Co PHAN Toa nha PetroTower, 1-5 Le Duan, Phuting Ben Nghe, Quan 1 Bao cao tai chInh rieng Thanh phO Ho Chi Minh, CHXHCN Viet Nam Cho kir boo cao ket thCic ngay 30 thong 09 nam 2020

THUYET MINH BAO CAO TAI CHINH RIENG theo) MAU SO B 09 -DN

6. CAC KHOAN DAU TAI CHINH

30/09/2020 01/01/2020

VND VND

Gia geic Gia tri ghi s6

VND VND

Gia geic Gia tri ghi s6 D'au to nam gift dgn ngay clao han Tien gin có kir han (i) 5.423.031.164.697 5.423.031.164.697 5.343,031.164.697 5.343.031.164.697

(i) Tien giti ky han tren 3 thong tai ngay 30/09/2020 tai cac ngan hang sau: Ngan hang TMCP °Ong thtfcing Viet Nam, NH TMCP Dau W va Phat trie'n VN, TMCP Bu'u clien Lien Viet - CN Dong DO, NH Ngoai Thu'dng TP.HCM, NH NN&PTNT Viet Nam, Ngan hang TMCP Sai Gan -Ha NOi, NH TMCP Phat tri6n TP.HCM, NH TMCP Hang Hai VN, NH TMCP Sai Gen Thtfcing Tin, NH TMCP An Binh, NH Tien Phong, NH Dong Nam A, NH TMCP Dal Chung, NH Phu'cing Wing va NH TMCP Dai Du'dng (OCEANBANK).

Trong Khoan tien gtYi co kk han vai so tien 243.031.164.697 thing tai Ngan hang TMCP Dai Du'dng (nay la Ngan hang Thu'dng mai TNHH MO2t thanh yien Doi Du'dng) 131 han the chi tra theo Chi thi so" 600/2015/CT-TGD ngay 13 thong 02 nam 2015 cera Ngan hang TMCP Doi Du'dng ye vlec tam dung cung cap dich vu thanh taan cho cac to' crick kinh to thu5c tap loan Dau khi ViOt Nam de' tien hanh ra soot, tharn Binh h5 sd thanh town caa khach hang. Hien nay, Ngan hang Thudng mai TNHH M5t thanh yien Dai Du'dng cla chuyen than!) Ngan hang Nha nut c sd hCru 100% von, theo do Ban rang Glam d5c danh gia va tin tuang rang khohn tien 07 nay se" du'dc giao dich tra Jai trong thdi gian tdi khi co guy& Binh ter phia Ngan hang Nha nuac.

7. PHAI THU NGAN HAN COA KHACH HANG

30/09/2020 01/01/2020

a. Phai thu ngSn han cua khach hang VND VND

Cong ty TNHH MTV Loc H6a Dau Binh Sdn 17.927.711.071 27.590.583.331 TCTThu'dng mai K9 thuet va Deu Cong ty CO phOn 641.611.758.534 525.881.827.781

Cong ty CO phen X5ng deu Dau khi Sai G6n 124.492.532.028 186.172.366,794

Cong ty CO phen X5ng clau Dau khi Me Kong 265.396.607.839 114.131.206.596

C6ng ty CO phen Xang deu Dau khi Ninh Binh 255.921.135.319 242.362.573.154

Cong ty CO phen X5ng deu Dau khi \King Tau 14,253.961.778 208.590,121.107

°Ong ty CO phen X5ng deu Dau kh1VOng Ang 55.938.979.092 99.279.529.782

COng ty CO phen >Ong flu Dau khi PhU Tho 135.270.824.487 126.617.510.801

Cong ty CO phen X5ng deu Dau khi Nam Dinh 100.511.836.939 88.749.987.386

Cong ty CO phen kang deu Dau khi Hai Phong 132.425.131.033 71.966.516.589

Cong ty CO phen X5ng deu Dau khi Thanh Hoa 71.324.078.329 131.060.782.812

Phai thu khach hang khac 508.097.273.771 583.110.846.803

2.323.171.830.220 2.405.513.852.936

b. Phai thu khach hang cac ben lien quan (du'dc trinh bay chi tie't tai Thuye't minh 38)

2.262.059.156.577 2.354.876.876.817

16

TONG CONG TY DAU VIET NAM - CONG TY Co PHAN Toa nha PetroTower, 1-5 Le Dugn, Phu'dng Ben Nghe, Quan 1 Bao cat) tai chinh Hang Thanh ph6 HO Chi Minh, CHXHCN Viet Nam Cho kjr bao cao ket thuc ngay 30 thang 09 narn 2020

THUYET MINH BAO cAo TAI CHiNH RIENG (Tiep

8. PHAI THU NGAN HAN KHAC

a. Phai thu ng'an han khac

theo)

30/09/2020

MAU SO B 09 -DN

01/01/2020 VND VND

C8ng ty Co Phan LOC boa &au Binh Sdn (i) 616.993.365.313 3.685.336.844.366 Tien &au ma Bach h6 1.552.542.801.924 510.040.190.334 Thug TTDB chd khgu trif, Thue Form D, thue BVMT chd hohn (ii) 35.701.581.469 124.851.061.249

XN lien doanh Vietsovpetro (nhap UTSPD) 95.541.376.158 49.153.708.948 Phai thu tit C6 phan hda (iii) 5.755.479.545 5.755.479.545 Cac khoan phai thu khac 182.762.318.555 257,953.033.148

b. Phai thu khac cac ben lien quan (dudc trinh bay chi tiet tai Thuyet minh s6 38)

2.489.296.922.964 4.633.090.317.590

1.768.009.163.174 4.354.162.838.312

(i) Phan anh khoan phai thu lien quan den hoat Ong mua va nhap khgu uy that cho Cong ty Co phan Loc hda dau Binh Sdn.

(ii) La s6 thuE tieu thu dac Net cUa nguyen vat liju Condensate, hang pha the ch6 dadc khgu trit, thug Form D va thuJ BVMT va thug nhap khgu chO hoan tip Ngan sach Nha nu'ac tai thdi diEm ngay 30/09/2020.

(iii) SO den chi phi c6 phan hoa thu'c to phat sinh cha guy& dinh phe duyet quyEt toan c6 phan hda to cd quan có thgm quyen.

9. NO' PHAI THU KHO DOI

30/09/2020 Gia tri có the

Gia gec thu hoi

VND VND

01/01/2020 Gia tri có the

Gia gik thu hi3i

VND VND

19.576,761.700

7.799.179.244

9.813.340.562

42,634.776.646 4.277.125.161

10.370.066.061

90.194.124.213 4.277.125.161

Doi tu'Ong

Cong ty TNHH Cong nghi0 Tau thUy Cal Lan

COng ty Co phan TMHD Nam SOng Hau

COng ty Bac Hai

Cong ty TNHH Nhien lieu Sinh hoc Phubng DOng

Cong ty Co phan Dau kh Dung Song Kien Giang

Khac

19.576.761.700

7.799.179.244

9.813.340.562

41.734.776.646

10.826.158.861

89.750.217.013

Chugn mu'c kE toen Viet Nam cling nhu' cac quy dinh hijn hanh chu'a có hu'dng dan cu the ye vijc xac dinh gia tri co the thu hOi cUa cac khohn phai thu. Theo do, tai ngay 30 thang 09 nam 2020, Ban T6ng Giam d6c T6ng Cong ty danh gia than trong va xac dinh gia tri có thE thu hoi cUa cac khoan phai thu nhu' sau:

- Du'a tren gia tri s6 sach trUgia tr.i du' phong phai thu kho dai da trich lap voi nhUng khoan phai thu khOng co tai san dam bao.

- D6i vdi cac khoan ding nd phai thu cd gia tri tai san dam bao Idn hdn gia tri phial thu, gia tri cd the thu hoi xac dinh bang gia g6c cua khoan phai thu.

Tai bac) cao ngay 30/09/2020, Cong ty (la lc/ tai chinh cho cac khoan du' phOng cOng nd phai thu kho ddi Theo quy

17

TONG CONG TY DAU VIET NAM - CONG TY Co PHAN Toe nha PetroTower, 1-5 Le Dugn, Phudng Bgn Nghe, Qu8n 1 Bao coo tai chinh Hang Thanh ph6 Ho Chi Minh, CHXHCN Viet Nam Cho ki/ bao cao kgt thUc ngay 30 thang 09 narn 2020

THUYET MINH BAO CAO TAI CHiNH RIENG (Tiep theo)

MAU So B 09 -DN

10. HANG TON KHO

30/09/2020 01/01/2020

VND VND

Gia gEic Du phang

VND VND

Gia gik Dki phi:mg Hang mua clang di dung 116.633.735.310 155.500.890.767

Nguyen lieu, vat lieu 256.378.784.076 407.831.616.760

Cong cu, dung cu 4.936.692.862 5.131.231.052

Chi phi SXKD do dang

Thanh phgm ton kho 144.167.550.149 125.850.750.418

Hang hoa 696.587.738.865 (66.395.924.350) 581.879.327,408

Ciing 1.218.704.501.262 (66.395.924.350) 1.276.193.816.405

11. CHI PHI TRA TRU&

30/09/2020 01/01/2020

a) NgAn han VND VND

Cac khoan tra tru'dc ngsan han khac 2.520.679.050 16.253.063.309

2.520.679.050 16.253.063.309

b) Dai han

Tra tru'dc tien thug VP tai so 1 - 5 Le Dugn, Qugn 1 195.269.812.889 200.180.755.449

Cong cu, dung cu 25.380.915.372 21.067.929.987 LOi the kinh doanh 36.653.911.311 99.490.188.599 Chi phi tra tar& dal han khac 20.997.084.614 27.200.446.524

278.301.724.186 347.939.320.559

12. THUE GIA TRI GIA TANG DUCYC KHAU TRU

Thug gia tr.! gia Ong du'dc khgu trUcUa Tang Cong ty tai ngay 30 thang 09 na'm 2020 la Oen thug gia tri gia tang dasu vao cUa T6ng Cong ty chu'a thu'c hien khgu trif. Viet khgu trif khoan thug nay trong kit tip tigp theo se phu thu6c vao viec ke khai cUa TOng Cong ty va su' kiem tra, phe duyet cUa cd quan thug dia phudng.

18

TONG CONG TY DAU VIET NAM - CONG TY CO PHAN Toa nha PetroTower, 1-5 Le Duan, Phu'ang Ben Nghe, Quan 1 Bao cao tai chinh rieng Thanh Oa Ho Chi Minh, CHXHCN Viet Nam Cho kj/ bao cao k€t thUc ngay 30 thang 09 narn 2020

THUYET MINH BAO CAO

13. THUS VA CAC KHOAN

TAI CHiNH RIENG (Trip theo)

PHAI THU/ PHAI TRA NHA NUO'C

Phai nap tai Lay ke' tit u kir

MAU SO B 09 -DN

Phai nqp t4i Chi Ceti ngay 01/01/2020 So phai n§p SO da n§p ngay 30/09/2020 Cac khoin thud' phai tra, phai n§p Nha nu'Oc Thug GTGT hang ban ngi dia 2.079.364.960 156.623.891.399 156.198,802.128 2.504.454.231 Thug GTGT hang nhgp khgu 181.306.110.777 181.306.110.777 Thug tieu thu dac bit Thug xuat, nhgp khgu 49.378.611.303 49.378.611.303 Thug thu nhgp ca nhan 2.311.821.097 4.983.613.049 6.253.804.109 1,041.630.037 Thug TNDN Thug nha dant Thug BVMT 30.257.238.519 372.923.456.229 318.761.596.724 84.419.098.024 Thug khac va rg phi 409,420.868 80.963.422.568 78.660.223.208 2.712.620.228

Cac khoan thud' n§p thifa can du'ac kha'u trit, phai thu Nha ntthc Thug GTGT hang ban ngi dia (800.000) 800.000 Thug nha clat (14.366.726) (14.366.726) Thug TNDN (3.906.815.427) (3.906.815.427) Thug tieu thu dac bigt (i) (34.017.687.075) (715.999.419) 267.500.810 (35.001.187.304) Thug thu nhap Ca nhan 61.546.478 (61.546.478) Tang cng (2.881.823.784) 845.463.905.906 790.888.195.537 51.693.886.585 Trong do: Thug va cac khoan phai flop Nha nddc 35.057.845.444 846,179.105.325 790.559.148.249 90.677.802.520 Thud' va cac khoan phai thu Nha nude (37.939.669.228) (715.199.419) 329.047.288 (38.983.915.935)

(i) Day la se lieu thy dac biet dau vao can du'Oc kh5u trit dia mat hang xang E5 tieu thu.

19

a3as

-

00 i= (.9

1— on Zo Z

Z Cn

ra

TONG CONG TY DAU VIET NAM - CONG TY CO PHAN Toe nhe PetroTower, 1-5 Le Dugn, Phu'eng Ben Nghe, Qu5n 1 Bao cao tai chinh rieng Thanh phei HB Chi Minh, CHXHCN Viet Nam Cho n5m tai chinh kgt thilc ngay 30 thang 09 Warn 2020

THUYET MINH BAO CAO TAI CH±NH RIENG (Tiep theo) MAU SO B 09 -DN

15. TANG, GIAM TAI SAN Co DINH Vo HINH

Quyen sii dung dat

Phan Mem may tinh T6ng Ong

VND

NGUYEN GIA VND VND

Tai ngay 01/01/2020 303.851.963.970 60.837.790.878 364.689.754.848 Tang trong ky Mua trong n5m 5.800.000.000 1.260.983.600 7.060.983.600 XDCB ban giao 13.992.227.273 4.423.450.834 18.415.678.107 Thanh ly, nhu'dng ban (1.247.557.273) (1.247.557.273) rang/ Gam khac 116.124.000 116.124.000

Tai ngay 30/09/2020 323.760.315.243 65.274.668.039 389.034.983.282

GIA TRI HAO MON LOY ICE Tai ngay 01/01/2020 21.925.719.636 44.289.664.792 66.215.384.428 Tang trong ky Khau hao trong n5m 5.157.532.008 2.480.842.620 7.638.374.628 Thanh ly, nhu'dng ban (140.759.155) (140.759.155) T5ng/giam khac

Tai ngay 30/09/2020 27.083.251.644 46.629.748.257 73.712.999.901

GIA TRI CON LAI Tai ngay 30/09/2020 296.677.063.599 18.644.919.782 315.321.983.381

Tai ngay 01/01/2020 281.926.244.334 16.548.126.086 298.474.370.420

16. CHI PHI XAY DUNG CO BAN DO' DANG

30/09/2020 01/01/2020 VND VND

Kho xang dau Nghi Sdn 110.829.151.581 110.829.151.581 DV an nang cap va mó rang nha may the bien Condensate PhCi My

7.258.066.196 7.258.066.196

Kho xang dau Cai Lan - Giai on 2 1.279.151.228 1.279.151.228

CHXD tai Thai Nguyen 17.603.542.086

Kho ngoai quan, dy' xang dau quacgia tai Phu Quoc 577.111.395 577.111.395

He thong ph5n mem quart IY ban hang tai CHXD ve quail 1j, hang hOa tai kho 2.331.985.000

2.331.985.000

Md rang kho xang dau Nghi Sdn giai loan 1 8.850.994.142 7.582.217.714

CHXD Am Thu'cing, Ha Haa, Phu Tho 2.520.000.000

CHXD tai Nhe may 8 to Vinfast 272.727.273

Trign khai ang dung hoa ddn din tOtai PVOIL 4.420.227.191

HT Phan mem quan ljt xugt hang va thigt bi can thiet de in phigu xuat kho tai cac kho X5ng d5u

1,824.642.382

DA cal tao sita chifa va mua sa'm thigt bi phong thi nghiem XD tai Tang kho Dinh VG 11.499.342.727

10.405.615.454

Lu'u lu'dng kg tai kho Nhe Be - Mien &Ong 5.948.000.000

Cac du' an khac 2.175.081.120 663.976.484

144.800.883.389 173.516.413.984

21

TONG CONG TY DAU VIET NAM - CONG TY Co PHAN Toa nha PetroTower, 1-5 Le Dugn, Phu'Ong Ben Nghe, Quan 1 Bala cao tai chinh rieng Thanh ph81-16 Chi Minh, CHXHCN Viet Nam Cho n5m tai chinh ket thiic ngay 30 thang 09 n5m 2020

THUYET MINH BAO CAO TAI CHINH RIENG (TiEp theo) MAU So B 09 -DN

17. DAU VA0 CONG TY CON

TY le sei hiTu va tinh hinh gap vein vao cac ding ty con ciia T6ng Cong ty tai ngay 30 thang 09 narn 2020:

Ten conq ty con Gia tri s6 sach tai nciav 30/09/2020

Ty le phan

sd hitu (%)

89,37%

56,50%

20,26%

62,67%

96,27%

96,10°./0

79,68%

56,86%

67,64%

65,18%

57,18%

71,35%

74,67%

100,00%

100,00%

68,00%

51,00%

56,75%

78,62%

80,19%

67,13%

71,68%

51,00%

71,43%

72,00%

71,00%

80,37%

51,01%

94,55%

51,00%

quyen bigu quyel

nam girt

89,37%

56,50%

20,26%

62,67%

96,27%

96,10%

79,68%

56,86%

67,64%

66,93%

57,18%

71,35%

74,67%

100,00%

100,00%

68,00%

51,00%

56,75%

78,62%

80,19%

67,13%

71,68%

51,00%

71,43%

72,00%

71,00%

80,37%

51,01%

95,19%

51,00%

Gia tri so sach tai ngay 01/01/2020

337.059.294.469

53.675.000.000

13.542.778.807

59.947.983.022

27.841.516.060

39.800.837.516

70.009.916.425

59.904.348.443

373.997.531.512

151.334.458.744

114.732.823.809

188.873.299.116

64.306.503.742

78.551.423.672

134.520.658.726

74.999.833.116

14.280.000.000

41.228.882.773

105.877.995.794

70.826.240.317

66.151.133.217

38.699.084.673

35.242.504.910

108.835.411.114

63.846.506.524

37.378.804.774

15.658.836.111

79.599.663.922

810.364.301.326

5.686.500.000

C8ng ty C6 ph5n Dau khi Me Kong

Cong ty C6 ph5n X5ng d5u Dau khiVOng Ang

C8ng ty C6 phSn X5ng dau Dau khi Ninh Binh (i)

C3ng ty C6 phsan D5u nhdn PVOIL

Cong ty C6 ph5n X5ng dau Dau khiTra Vinh

C8ng ty C6 ph5n X5ng dau Dau khi Bac Lieu

Cong ty C6 ph5n >Ong dau Dau khi Binh Thu5n

Cong ty C6 phSn X5ng d5u D5u khiThanh Hoa COng ty C6 ph5n San xuat ye Che bien D5u khi Phu My COng ty C6 ph5n XAng dau D5u khi Sai Gan COng ty Co phSn X5ng dau Dau khi VOng Tau

Cong ty Co ph5n X5ng d5u D5u khi Ha NiO

C8ng ty C6 phSn X5ng crau Dau khiThita Thien Hue

C8ng ty TNHH MTV Xang crau Dau khi PVOIL Lao

Cong ty TNHH MTV Kinh doanh X5ng (Tau Noi dia PVOIL Lao

Cong ty C6 phsan X5ng dau D5u khi Thai Binh

Cong ty CO phsan Dich vu D5u khi Thai Binh

COng ty C6 ph5n )(sang crau Dau khi Nam Binh

Cong ty C6 ph5n X5ng crau Dau khi Tay Ninh

Cong ty C6 phSn Xang dau D5u khi Cal Lan

Cong ty C6 ph5n X5ng d5u Dau khiPhg Yen

COng ty Co pftan >Ong crag Dau khi Phu Tho

Cong ty TNHH MTV Kinh doanh d5u Qu6c to Singapore Cong ty C6 phsan X5ng crau D5u khi PVOIL Mien Trung Cong ty C6 ph5n X5ng d5u D5u khi PVOIL libi PhOng Cong ty C6 ph‘an Van tai X5ng dau D5u khi Viet Nam Cong ty C6 phyan Thuting mai Du lich X5ng d5u D'au khi Ha Giang Cong ty C6 ph5n Thilong mai Xugt nh5p kh5u Thtl Dac T6ng Cong ty Thu'dng mai Kit" thuat va D5u tut - CTCP (PETEC) (ii) COng ty C6 ph5n D5u khi Cambodia

337.059.294.469

53.675.000.000

59.947.983.022

27.841.516.060

39.800.837.516

70.009.916.425

59.904.348.443

373.997.531.512

151.334.458.744

114.732.823.809

188.873.299.116

64.306.503,742

78.551.423.672

134.520.658.726

74.999.833.116

14.280.000.000

41.228.882.773

105.877.995.794

70.826.240.317

66.151.133.217

38.699.084.673

35.242.504.910

108.835.411.114

63.846.506.524

37.378.804.774

15.658.836.111

79.599.663.922

810.364.301.326

5.686.500.000

3.323.231.293.827 3.336.774.072.634

22

TONG CONG TY DAU VIeT NAM - CONG TY CO PHAN Toa nha PetroTower, 1-5 Le Duen, Phudng Ben Nghe, Quan 1 Bao cao tai chinh Hang Thanh ph6 Hb Chi Minh, CHXHCN Viet Nam Cho nam tai chinh Wet thUc ngay 30 thang 09 nam 2020

THUYET MINH BAO CAO TAI CHiNH RIENG (Tier) theo) MAU SO B 09 -DN

(i) Ty le sO hitu ciia Tang Cong ty tai Cong ty Co phan Xang dau Dau khi Ninh Binh (PVOIL Ninh Binh) la 20,26%. Tai ngay 31 thang 12 nam 2019, T6ng COng ty có cla s6 thanh vien trong HOi Tong Quan tri cua PV0i1 Ninh Binh (2 tren 3 thanh vien Nei Sing Quail tri la ngudi dia T6ng Cong ty, tu'dng tYng ty le bleu quyet la 66,67%). Ngay 14 thang 05 nam 2020, Dai hOi oThng Co dOng cUa PVOIL Ninh Binh de hop va ban hanh Nghi guy& s6 309/NQ-HDCD thong qua viec mien nhiem thanh vien H6i Ong quan tri ci6i vai be VC' Thi Minh Nguyet - Ngudi dai Bien cUa PVOIL va bau b6 sung nhan sof HDQT. Theo do, tai ngay 30 thang 09 nam 2020, chi con 1 tren 3 thanh vien HDQT la ngtidi cOa T5ng cong ty, tticYng Cfrig ty le 'Dieu guy& la 33,3%).

Tai ngay 30 thang 09 nam 2020, T6ng Cong ty ghi nhan khoan gop von c6 phan vao T6ng COng ty Thtfcing mai K9 Thuat va Dau tu' - CTCP ("PETEC") Idn hdn gia tri PETEC clang theo cloi va hach toan yeti s6 tien 111.225.298.544 Tong (so voi gia tri dau tu' tri_rdc dieu chinh theo gia tri clanh gia lai de c6 phan boa la 2.464.251.000.000 long). Ban T6ng Gam cl6c T6ng Cong ty tin Urdng rang khoan chenh lech nay se cludc lN2 khi PETEC thtfc hien xong cong tac guy& toan c6 phan hoa.

18. DAU TU. VA0 CONG TY LIEN DOANH, LIEN KET

TY 14 TY 14

Gia tri so sach tai so hit'u bieu Gia tri s6 sach tai ngay 30/09/2020 (%) quyet (0/0) ngay 01/01/2020

Ten ding ty lien MI Cong ty Co phan Hoa dau va Nhien lieu Sinh hoc Dau khi (i) C6ng ty Co phan Thu'Ong mai dau khi Petechim C6ng ty Co phan Dich vu ThLking mai Quang Tri Cong ty C6 phan H6a dau va Nhien lieu Sinh hoc Dau khi mien Trung Cong ty Co phan Dieu Phi, Yen (ii) Cong ty Co phan Thu'Ong nghiep Ca Mau COng ty Co phan >Ong Tau Dau khi Ninh Binh (iii) Cong ty Co phan Vat tu' >Ong dau Come co C6ng ty CP Nu khi Dung Song Kier) Gia ng

Ten tong ty lien doanh COng ty TNHH Kho ngern >Ong dau Dau khi Viet Nam

CEng ty Lien doanh Hoa chat LG-VINA

C6ng ty TNHH Nhien lieu sinh hoc Phu'dng Hong (ii)

285.506.255.661 39,76% 39,76% 285.506.255.661

79.973.319.843 29,00% 29,00% 79.973.319.843

1.197.459.775 45,00% 45,00% 1.197.459.775

254.057.440.160 34,28% 33,96% 254.057.440.160

- 47,79% 47,79%

46.976.384.000 24,26°./0 24,79% 46.976.384.000

13.542.778.807 20,26% 20,26%

335.225.848.000 44,79% 44,94°k 335.225.848.000

6.264.457.591 33,96% 33,96% 6.264.457.591

13.585.359.052 19,00% 13.585.359.052

20.434.498.777 15,00% 20.434.498.777

30,20%

(I)

1.056.763.801.666 1.043.221.022.859

Theo Thong bac, s6 385/TB-VPCP ngay 02 thang 10 nam 2018 cila Van phOng Chinh phi], dif an Nha may nhien lieu sinh hoc Ph6 Tho clu'dc de nghi xem xet phu'dng an giai the, pha san theo quy dinh phap luat. Ngay 24 thang 10 nam 2018, HOi clOng Quail tri Tang Cong ty cla gU'i van ban trinh Tap loan Dau khi Viet Nam ve viec tri6n khai phu'dng an pha san Cong ty C6 phan HOa dau va Nhien lieu Sinh hoc Dau khi. Ngay 10 thang 12 nam 2018,1Ong Cong ty de 01 COng van s6 211/DVN-TCKT cho Tap loan Dau khi Viet Nam de de xugt ciudc xac dinh lai khoan dau tur nay ve mut khong clang (0 VND) khi thijc hien guy& toan c6 phan boa va trong qua trinh thut hien thii tuc pha san cicr an, neu co ph& sinh thu [IN thanh ly tai san tai Nha may nhien lieu sinh hoc PhU Tho, TOng COng ty se n6p toan bO ve Qu9 HO trd sap xep va phat trien doanh nghiep. Vgn de nay a dudc Tap down Dau khi Viet Nam xin y kien xit ljr Uy Ban Quan Ijr von nha nu& tai doanh nghiep tai COng van s6 3540/DKVN-HDTV ngay 01 thang 7 nam 2019 ve sap xep lai, xtY ljf nha Sat va khO khan vudng mac trong guy& toan c6 phan hoa PVOIL. Tai ngay ph& hanh bao cao tai chinh nay, Tang Cong ty van chu'a nhan olu'dc phan hoi tif Tap loan Dau khi Viet Nam, Uy Ban Quan lc/ von nha nuroc tai doanh nghiep va cac cd quan co them quyen ve viec tri6n khai phu'dng an pha san Cong ty C6 phan HOa dau va Nhien lieu Sinh hoc Dau khi.

23

TONG CONG TY DAU VIET NAM - CONG TY co PHAN Toa nha PetroTower, 1-5 Le Dugn, Phu'ang Ben Nghe, Qugn 1 Be° cao tai chinh rieng Thanh ph6 Ho Chi Minh, CHXHCN Viet Nam Cho am tai chinh ket thik ngay 30 thang 09 n5m 2020

THUYET MINH BAO CAO TAI CHiNH RIENG (Tier, theo) MAU SO B 09 -DN

(ii) Gia tri ,khoan dau cUa T6ng Cong ty tai cac cong ty nay n du'dc xac dinh b5ng 0 theo Bao cao kiern toan kEt qua tL'vgn dinh gia va ljt cac van de tai chinh tru'dc khi chinh this cong b6 gia tri doanh nghiep c6 phan hoa tai Cong ty me - T6ng Cong ty Da] Viet Nam ciia Kigm toan Nha nude cI5 clu'dc phe duyet bdi Bo C8ng thudng theo Quyet dinh s6 1220/QD-BCT ngay 10 thang 4 n5m 2017 ve viec xac Binh gia tri Tang C8ng ty Dau Viet Nam (trut thuOc Tap doan Dau khi Viet Nam) de c6 ph5n hoa. Gia g5c cua cac khoan dau tLe dia Tang Cong ty vao COng ty Co phan Dieu PliC, Yen va Cong ty TNHH Nhien lieu sinh hoc Phddrig DOng tai ngay 31 thang 12 n5m 2015 tru'Oc khi xac Binh gia tri doanh nghiep c6 ph5n hOa Ian lu'clt la 51.707.577.602 crong va 198.044.907.747 dung.

(iii) Ty le sO hiTu cua T6ng C8ng ty tai Cong ty Co phan X5ng dau Dau khi Ninh Binh (PVOIL Ninh Binh) la 20,26%. Tai ngay 31 thang 12 n5m 2019, T6ng C8ng ty co cla sei thanh vien trong Hoi d'ong Quan tri cua PV0i1 Ninh Binh (2 tren 3 thanh vien Hai Tang Quan tri la ngu'di cua T6ng Cong ty, tu'dng (tng tjt le bigu guy& la 66,67%). Ngay 14 thang 05 n5m 2020, Dai 110i (Tong CO (long cUa PVOIL Ninh Binh da hop va ban hanh Nghi guy& so 309/NQ-HDCD thong qua viec mien nhiem thanh vier) HOi Tong guar) tri vdi ba Vu Thi Minh Nguyet - Ngu'di dal dien dia PVOIL va tigu b6 sung nhan sit HDQT. Theo do, tai ngay 30 thang 09 narn 2020, chi con 1 tren 3 thanh vien HDQT la ngu'di cua T6ng cong ty, tu'dng L:rng ty le bigu quygt la 33,3%).

19. DAU GOP VON VAO DON VI KHAC

30/09/2020 01/01/2020 VND VND

Cong ty Co phan Dau tu' Ha tang va DO thi Dau khi 15.126.357.240

C8ng ty Co ph5n Khach san Lam Kinh 10.549.395.047 10.549.395.047

COng ty Co phan Phat trign Dong Du'cing Xanh 7.263.016.037 7.263.016.037

Cong ty Co ph5n Van tai Dau khi Du'dng 9.753.141.763 9.753.141.763

Cong ty Co phan V5n tai Dau khi Me '

410.87 7.523

59 6.83 0.93 5

122.3 8 0.082.268

6.50 8.9 56.73 2

9.5 57.127.002

2.189.9 7 6.9 86.74 5 2.329.430.861.205

4.72 2.849.823.288

6 7.6 59.527.054

11 5.280.907.565

6.508.956.732

449.802.727

76.3 07.943.964 4.989.056.961.330

30/09/2020 VND

01/01/2020 VND

TONG CONG TY DAU VIET NAM - CONG TY Co PHAN Toa nha PetroTower, 1-5 Le Duen, Phu'6ng Ben Ngha, Quen 1 Bao ca. ° tai chinh Hang Thanh ph6 H6 Chi Minh, CHXHCN Viet Nam Cho n5nn tai chinh ket thuc ngay 30 thang 09 n5m 2020

THUYET MINH BAO CAO TAI CHiNH RIENG (Tier) theo) MAU SO B 09 -DN

22. CHI PI-If PHAI TRA NGAN HAN

30/06/2020 01/01/2020

VND VND

Chi phi trich tru'dc van chuygn 9.004.388.133 44.027.868 Chi phi trich tru'ac san phgm clau 6.833.579.800 1.390.492.426 Chi phi mua hang 20.613.617.093 3.068.935.018 Chi phi vay 1.664.405.041 7.685.312.232 Chi phi quan IY tra PVN 608.245.559 Chi phi trich triY8c khac 34.052.356.849 31.281.159.949

72.168.346.916 44.07 8.1 7 3.05 2

23. PHAI TRA NGAN HAN KHAC

a. Phai tra ngAn han khac

Tien deu th8 thu h6 XNKUT

LN sau thug con lai phai n6p ve PVI

Phai tra ve Co phen h6a

Tien thu tii ban Co" phen

Kjt qu9 ng6n han

Cac khoan phai tra, phai n6p khac

b. Phai tra ngSn han khac la cac ben lien quan (dif6c trinh bay chi tiet tai Thuyet minh s5 38)

24. VAY NGAN HAN

1.393.760.009.575 2.812.8 27.403.407

30/09/2020 VND

01/01/2020 VND

VND

56 co kha n5ng tra nd

VND

56 co kha nang US nd

95 Gia tri Gia tri

Vay ng5n han

NH TMCP Cong thitdng VN

Ngan hang Mizuho

Ngan hang HSBC Viet Nam

BNP Paribas - CN HCM

NH Ngoai Thu'dng TP.HCM

Vay clai han (tin Nan tra

3.064.613.538.735

915.793.860.685

103.353.135.371

866.587.636.271

1.178.878.906,408

9.557.127.002

3.064.613.538.735

915.793.860.685

103.353.135.371

866.587.636.271

1.178.878.906.408

9.557.127.002

3.845.577.895.329

2.049.904,135.991

367.659.601.948

151.581.356.084

519.487.693.034

756.945.108.272

23.906.127.002

3.845.577.895.329

2.049.904.135.991

367.659.601.948

151.581.356.084

519.487.693.034

756.945.108.272

23.906.127.002

G I N

CO

1'6

3.074.170.665.737 3.074.170.665.737 3.869.484.022.331 3.869.484.022.331

25. DU' PHONG PHAI TRA NGAN HAN

30/09/2020 01/01/2020 VND VND

SO du' d'au kjt 802.898.063 Du' ph() ng rui ro, boi thubng thiet hai ve m8i tru'eing 802.898.063

Du' phang bai thubng lien quan dgn tranh chgp hop

Sit dung qui% trong kY 802.898.063 802.898.063

Thu'c hien Thong tit sO 86/2016/TT-BTC ngay 20/06/2016 dia B6 tai chinh ye viec Wang clan mot so not dung ve Qu9 phang rUi ro, bOi thu'6ng thiet hai ve mOi tru'6ng theo qui dinh tai Nghi Binh sO 19/2015/ND-CP ngay 14/02/2015 cUa Chinh phU qui dinh chi Wet thi hanh Luet bac) ve moi tru'Ong.

25

TONG LONG TY DAU VIET NAM - CONG TY Co PHAN Toa nha PetroTower, 1-5 Le Dugn, Phadng Ben Nghe, Quen 1 Bao cat) tai chinh rieng Thanh ph& HO Chi Minh, CHXHCN Viet Nam Cho nam tai chinh ket thiic ngay 30 thang 09 nem 2020

THUYET MINH BAO CAO TAI CHINH RIENG (Tien theo)

26. QUi BINH ON GIA XANG DAU

30/09/2020

MAU SO B 09 -DN

01/01/2020

So du' clau nam/kji

VND

(198.578.419.135)

VND

37.639.803.610

Trich quy trong nam/kY 1.054.425.154.100 825.165.811.700

Lai phat sinh 239.632.027 38.005.834

Sif dung quy trong narn/kY (282.279.208.442) (1.061.358.514.025)

Lai Unh tren s6 du' Quji Binh on gia am (2.260.808.738) (63.526.254) S6 du' cuoi nam/kir 571.546.349.812 (198.578.419.135)

Trong do:

5'6 du' da chuyen tien gin ngan hang 579.878.347.692

Viec trich lop va sir dung qui? binh on gia xeng deu du'dc thu'c hien theo cac quy dinh cua BO Tai chinh,BO cemg thu'Ong tai cac thOi diem khac nhau (nhu' trinh bay chi tiel tai Thuyet minh 56 4 - Tom tat cac chinh sach toan chu you, MIX "Quji binh on gia xeng deu"). Trong k‘/, TOng Cong ty thut hien trich lap va sit dung quy binh 6n gia xeng deu theo cac quy dinh hien hanh. Phan chenh loch trich va sir dung quy binh on gia xeng deu phat sinh se chrpc thut hien theo cac hu'ang den cUa Bq Tai chinh trong thai gian tiep theo.

Tai ngay 30 thang 09 nem 2020, so du' quy binh On da ddoc ket chuyen sang tai khohn tien ngan hang theo &ling [ieing den cUa Thong tu' lien tich (Thuyet minh so" 4).

Cac khoan vay dai han Vay dai han den han tra

30/09/2020 VND VND

SO co kha flat-1g tra nd

50.719.538.423 (9.557.127.002)

41.162.411.421

01/01/2020 VND VND

So co kha n5ng tra nd

72.827.848.692 (23.906.127.002)

48.921.721.690

27. VAY DAI HAN

Gia tri

50.719.538.423 (9.557.127.002)

41.162.411.421

Gia tri

72.827.848.692 (23.906.127.002)

48.921.721.690

Chi tiet cac khoan vay dai han nlat sau: 30/09/2020 VND VND

01/01/2020 VND VND

Gia tri So có kha Wang

tra nd Gia tri 56 có kha nang

tra nd

NH TMCP Dai Chung VN 14.195.160.422 14.195.160.422 16.561.020.492 16.561.020.492

NH TNHH MTV Shinhan VN 26.967.250.999 26.967.250.999 32.360.701.198 32.360.701.198

41.162.411.421 41.162.411.421 48.921.721.690 48.921.721.690

Cac khoan vay dai han clu'pc hoan tra theo lich bleu sau:

30/09/2020 VND

9.557.127.002

0

0

41.162.411.421

01/01/2020 VND

23.906.127.002

9.557.127.002

28.671.381.006

10.693.213.682

Trong yang mot nam

Trong nam my ha i

TO' nam thin ba den nam thCr nam

Sau nam nam

50.719.538.423 72.827.848.692

Trif: S5 phai tra trong yang 12 thang (du'Oc trinh bay d phan Vay ngan han- Thuyet minh s5 24)

S6 phai tra sau 12 thang

9.557.127.002 23.906.127.002

41.162.411.421 48.921.721.690

26

TONG CONG TY DAU VIET NAM - CONG TY CO PHAN Toa nha PetroTower, 1-5 Le Dugn, Phirong Ben Nghe, Quan 1 BS° cao tai chinh rieng Thanh ph61-16 Chi Minh, CHXHCN Viet Nam Cho n5m tai chinh kgt thCic ngay 30 thang 09 n5m 2020

THUYET MINH BAO CAO TAI CHINH RIENG (TiOtheo) MAU SO B 09 -DN

28. THUE THU NHAP DOANH NGHIEP HOAN LAI

Du'ai clay la thug thu nhap hogn lai phai tra do T6ng Cong ty ghi nhgn va su' thay d6i cua cac khohn MIX nay trong n5m.

Gia tri tai san tang do danh gia Iai

Cho kir hoat Ong tut 01/01/2019 dEn 31/12/2019 VND Tai ngay 01/01/2019 8.926.681.696 Chuygn sang Ipi nhuan/(16) trong nam (5.403.541.684) Tai ngay 31/12/2019 3.523.140.012

Cho WY' hoat Ong ti) 01/01/2020 dEn 30/09/2020

Tai ngay 01/01/2020 3.523.140.012 Chuyen sang 'di nhuan/(16) trong n5m (2.951.461.750)

Tai ngay 30/09/2020 571.678.262

27

0

a) O OD

'00 U)

uQ

TH

UY

ET

MIN

H BA

O CA

O T

AI

CHIN

H R

IEN

G (

Trip

th

eo)

U)

U

4:4

N

Th

ay d

5i tr

ong v

on c

hic

sO

hiru

:

289.6

52

.143

.473

10.4

09

.884.4

04.0

16

(34.4

29

.756.8

71)

(281

.125. 2

86.0

66)

10.1

54

.662.0

17.4

14

289.6

52.1

43.4

73

(34.4

29.7

56.8

71)

(281

.125.2

86.0

66

)

(187.6

32.9

82.5

86)

10

.342.2

95.0

00

.00

0

10

.342.2

95.0

00.0

00

67

.589.4

04.0

16

0. .0 ° s-'0 C 0. z. -C3

-C C t.2 • Z

• > 13.

C •txs

30/09/2020 1.034.229.500 1.034.229.500 1.034.229.500

01/01/2020 1.034.229.500 1.034.229.500 1.034.229.500

1.034.229.500 1.034.229.500

1.034.229.500 1.034.229.500

10.000 10.000

30/09/2020

242.238.808

4.392.522 4.836.466

01/01/2020

115.255.913

6.922.813

11.622.583

Lit 15

Kg USD

TONG CONG TY DAU Val- NAM - CONG TY CO PHAN Toa nha PetroTower, 1-5 Le DuEn, Phu'Ong BEn Nghe, QuEn 1 Boo cao tai chinh Hang Thanh ph51-16 Chi Minh, CHXHCN Viet Nam Cho n5m tai chinh '

TONG CONG TY DAU VIET NAM - CONG TY CO PHAN Toa nha PetroTower, 1-5 Le Dugn, Phu'ong BEn Nghe, Qu'On 1 Bao coo tai chinh Hang Thanh ph6 HO Chi Minh, CHXHCN V* Nam Cho nom tai chinh ket thac ngay 30 thong 09 nom 2020

THUYET MINH BAO cAo TAI CHINH RIENG theo) MAU SO B 09 -DN

31. DOANH THU THUAN VE BAN HANG VA CUNG CAP DICH VU

Kir nay tit 01/01/2020 den 30/09/2020

KY tru'dc tit 01/01/2019 den 30/09/2019

VND VND

Doanh thu gop 15.449.439.864.379 23.944.156.721.875

- Doanh thu ban hong 15.230.164.482.326 23.720.784.007.696

- Doanh thu cung cEp dich vy 219.275.382.053 223.372.714.179

Cac khoan giam trig doanh thu

- Hang ban IDi tra lai

15.449.439.864.379 23.944.156.721.875

Trong Doanh thu vcii cac ben lien quan (chi tiEt clu'Oc trinh bay tai Thuyet mirth s6 38)

15.322.026.208.594 23.774.950.380.888

15.322.026.208.594 23.774.950.380.888

32. GIA VON HANG BAN VA DICH VI) CUNG CAP

KY nay tit 01/01/2020 den 30/09/2020

Ky tru'dc tie 01/01/2019 den 30/09/2019

VND VND

Gia von xang dal da tieu thy 15.118.468.293.040 23.042.860.256.846

Gia von Bich vu cung cEp 40.679.580.082 47.352.096.855

15.159.147.873.122 23.090.212.353.701

33. DOANH THU HOAT DONG TAI CHINH

Kir nay ttY 01/01/2020 Ky tru'dc di 01/01/2019 den 30/09/2020 den 30/09/2019

VND VND

Lai tien gCri ngan hang 268.295.711.646 243.076.790.255

Lai chenh lEch tY gia hdi cloai 8.450.736.264 8.990.957.772

C6 ti:fc du'dc chia 39.157.365.439 40.961.689.028

Doanh thu chuyEn nraryng &au tu' 59.123.642.760

Doanh thu hoat Ong tai chinh khac 11.758.541.226 1.749.032.959

386.785.997.335 294.778.470.014

34. CHI PHI TAI CHINH

Ky nay tit 01/01/2020 Ky tru'dc tif 01/01/2019 den 30/09/2020 den 30/09/2019

VND VND

Chi phi lai vay 83.097.750.297 88.069.849.691

LO chenh lEch tY gia 2,662.922.165 13.525.799.715

Du phemg giaringia DTTC dai han 203.054.810.448 38.361.034.575

Chi phi tai chinh do ngu'Oi mua tra tien trt.reic 22.022.408.154

Chi phi tai chinh khac 7.284.799.703 31.819.972.414

318.122.690.767 171.776.656.395

30

TONG CONG TY DAU VIET NAM - CONG TY Co PHAN Toe nha PetroTower, 1-5 Le Dugn, Phu'eing Ben Nghe, Qugn 1 Bao cao tai chinh rieng Thanh ph51-15 Chi Minh, CHXHCN Viet Nam Cho nam tai chinh kgt thk nigay 30 thang 09 nam 2020

THUYET MINH BAO CAO TAI CHiNH RIENG (Tiep theo) MAU SO B 09 -DN

35. CHI PHI BAN HANG VA CHI PHI QUAN 1.* DOANH NGHIEP

Ky nay tit 01/01/2020 den 30/09/2020

Ky trtrific tit 01/01/2019 dEn 30/09/2019

VND Chi phi ban hang phut sinh trong nam

VND

Chi phi nhan vien ban hang 102.835.598.900 106.315.004.118 Chi phi dung cu, do clUng va vat lieu VP 26.818.124.023 17.156.658.724 Chi phi van chuye'n 31.182.297.689 30.163.301.403 Chi phi dich vu mua ngoai 73.841.904.031 76.553.105.139 Cac khan di1 phOng 755.123.249

Chi phi khan hao tai san co Binh quan Ijr 110.868.535.187 115.904.889.831

Cac khan chi phi ban hang khac 68.450.486.561 81.532.527.445

413.996.946.391 428.380.609.909

Chi phi quan IY doanh nghiap phut sinh trong nam

Chi phi nhan vien quan Ijr 57.029.163.589 51.945.036.485

Chi phi dung cu, do clUng va vas t lieu VP 28.645.041.490 33.420.818.106 Chi phi kh5u hao tai san co dinh 13.489.392.509 11.546.072.438

Chi phi dich vu mua ngoai 11.486.426.484 17.637.548.863 Chi phi trich lap du' pheng phai thu kho cloi 3.833.217.961 6.142.249.720

Chi phi phan b6 LTTM CPH 47.127.207.966 78.152.454.469

Cac khan chi phi quan IN% doanh nghiep khac 67.710.566.796 65.156.140.536

229.321.016.795 264.000.320.617

36. LO'I NHUAN KHAC

Thu tit vi pham hdp dong

KY nay tit 01/01/2020 den 30/09/2020

Ky traic tit 01/01/2019 d'in 30/09/2019

VND

6.450.000

VND

Thu nhep tit nhu'dng ban, thanh ly TSCD 238.065.646 1.055.528.178 Thu tit boi thu'dng 816.935.111 Cac khan thu nhep khac 101.830.517 517.429.007

Thu nhap khac 1.163.281.274 1.572.957.185

Chi phi nhu'dng ban, thanh Ijr tai san co" dinh Cac khan tien phut 23.867.185 Cac khan chi phi khac 877.363.729 Chi phi khac 877.363.729 23.867.185

Ldi nhuan khac 285.917.545 1.549.090.000

37. THU NHAP HOI DONG QUAN TRI VA BAN TONG GIAM DOC

Thu nhgp cUa cac thanh vien Hoi dong Quan tri va Ban Tong Gam d5c dirOc hUeing trong kit nhu' sau:

Ky nay Ur 01/01/2020

dEn 30/09/2020

KY tru'eic to 01/01/2019 dEn

30/09/2019

Tien kidng, phu cap va thO lao aia H6i Tong Quail tri/H6i (long Thanh vien (bao gam TOng Gam Mc)

Tien lu'Ong aia Ban Kigm spat

Tien luring cua cac Ph6 T6ng Gam d6c va Kg toan tru'ang

VND

4.226,564.572

1.726.523.067

4.435.162.361

VND

4.444.574.819

1,817.281.550

4,673.721.766

31

TONG CONG TY DAU VIET NAM - CONG TY CO PHAN Toa nha PetroTower, 1-5 Le Dugn, Phu'Ong Ben Nghe, Quen 1 Bao cao tai chinh rieng Thanh ph6 Ho Chi Minh, CHXHCN Viet Nam Cho nam tai chinh ket thiic ngay 30 thang 09 nem 2020

THUYET MINH BAO CAO TAI CHiNH RIENG (Tie-p theo) MAU SO B 09 -DN

38. CAC BEN LIEN QUAN

Danh sach cac ben lien quan ca giao dich Ira s6 du' trong yeu trong Ben lien quan Mal ouan he

Tap doan Dau khi Viet Nam

Cac ddn vi thanh vien trong Tap (loan Dau khi Viet Nam

Cac cong ty con dia T6ng Cong ty

Cac cong ty lien '

TONG CONG TY DAU VIET NAM - CONG TY CO PHAN Toe nha PetroTower, 1-5 Le Dugn, Phu'eing Bgn Nghe, Quhn 1 Bao cao tai chinh rieng Thar-1h 061-0 Chi Minh, CHXHCN Viet Nam Cho rihm tai chinh kgt thix nighy 30 thhng 09 nhm 2020

THUYET MINH BAO CAO TAI CHiNH RIENG (Tien theo) MAU SO B 09 -DN

CAC BEN LIEN QUAN theo)

So du' cher yesii vol cac ben lien quan tai ngay kat Mac kfe. ke Wan nhu' sau:

Nghiep vu mua hang chi.' yell

Cong ty TNHH MTV LOC heia dau Binh Sdn Chi nhanh phan ph5i san phgm loc dau Nghi SOn -Tap doan Dau khi Viet Nam Tang Cong ty CO phan Van tai Dau khi Tang Cong ty Khi Viet Nam - CTCP (PVGas)

tap doan nu khi Viet Nam Cong ty C6 phan San xuat & Che Wen Dau khi Phi.' M9 Cong ty Co phan Van tai Xang dau Dau khi Viet Nam Gong ty C6 phan Xang dau Dau kill Thai Binh

Tang Cong ty Th5m do Khai thac Dau khi Xi nghiep Lien doanh Vietsovpetro Ong ty CP Xang Tau Dau khi Bac Lieu Cong ty Co" phan Dau khi MO Kong Cong ty CO phan X5ng dau Dau khi Cai Lan Cong ty CO phan Giam Binh n5ng hicing Viet Nam

Tang Gong ty Thu'dng mai K9 thuat va Dau tit - CTCP

Cong ty C6 phan Xang dau Dau khi Phu Tho

Cong ty Co phan X5ng dau Dau khi Thera 'Mien Hue

COng ty C6 phan Xang dau Dau khi PVOIL Mien Trung

Cong ty Co phan X5ng dau Dau khi Phil Yen

Cong ty TNHH Dich vg K9 thuat Dau khi bier' PVD

Cong ty C6 phan X5ng dau khi HO Nei

Cong ty Co" phan Dich vy Dau khi Thai Binh

Cong ty Co" phan Dau nhOn PVOIL (PVOIL Lube)

Ong ty CO phan X5ng dau Dau khi Sal Gan

Gong ty CO phan :Ong dau Dau khi PVOIL Hai Phong Cong ty CO phan Xang dau Dau khi Wing Tau Cong ty CO phan Karig dau Dau khi Thanh Hoa Chi nhanh Tap doan Dau khi Viet Nam- Citing ty Dieu hanh Dau khi Bien Dong Ong ty Co phan Nhien lieu Sinh h9c dau khi Mien Trung

Cong ty CP Xang dau dau khiViing Ang

Cong ty CP Xang dau Dau khi Binh Thu5n

Cong ty CP >Ong dau Dau khi Tra Vinh

Cong ty CP Xang dau Dau khi Nam Dinh

Cong ty CP X5ng dau Dau khi Tay Ninh

Ong ty Co phan ThYdng mai Du lich X5ng dau Dau khi HO Gi.

Tra track ngu'di ban CTy TNHH Nhien Lieu Sinh Hoc Phu'dng gong (OBF)

Cong Ty Co" PhSn ThOng Mai Dau Khi (Petechim)

KY nay tit 01/01/2020 (tin 30/09/2020

KY tru'dc tie 01/01/2019 den 30/09/2019

VND VND

6.202.077.182.460 10.528.571.973.093

5.904.257.551.134 8.290.601.844.002

291.800.622.612 300.475.149.248 74.467.515.847 412.590.212.179 22.291.734.199 56.280.381.917 17.946.629.831 20.496.406.146 25.116.729.944 32.838.545.507 6.834.610.161 13.157.884.186

333,485.600 7.870.470.910 5.586.154.968 5.246.816.659

467.190.643 2.661.255 9.556.157.803 10.317.151.371 4.755.305.925 5.611.524.976 9.750.328.285 10.551.039.450 2.213.801.153 2.328.750.552 4.524.302.386 2.590.924.357 3.273.665.550 2.687.193.125 2.749.442.322 2.708.378.428 3.161.695.255 3.234.304.425 1.530.000.000 1.360.000.000 5.678.957.753 765.540.666

91.130.000 908.649.600 752.801.905 478.275.360 676.862.754 303.604.381 188.940.590 25.437.832.464

4.611.215.539 6.148.789.049 427.216.614 12.192.274

82.701.578.381

2.011.756.400 10.257.635.958 12.192.772.209

185.920.313 21.106.310 25.650.383 47.495.592

1.173.841.364 10.017.584 7.081.226 33.842.474

559.823.574 11.319.094

12.700.032.762.432 19.757.904.805.243

30/09/2020 01/01/2020 VND VND

7 .653 .015 .602 7.653.015.602 621.675.959 621.675.959

8.274.691.561 8.274.691.561

33

TONG CONG TY DAU Val- NAM - CONG TY co PHAN Toa nha PetroTower, 1-5 Le Dugn, Phu'ong Ben Nghe, Quas n 1 BS° cao tai chinh rieng Thanh phi' KO Chi Minh, CHXHCN Viet Nam Cho n5rn tai chinh ket th6c ngay 30 thang 09 n5m 2020

THUYET MINH BAO CAO TAI CHiNH RIENG (Ti6p then) MAU SO B 09 -DN

30/09/2020 01/01/2020 Phai thu khac

COng ty TNHH MTV Loc Hoa D5u Binh Sdn

Cong ty TNHH MN Kinh doanh d'au Quecte Singapore

Xi nghiep Lien doanh Vietsovpetro

rap (loan Dau khi Viet Nam

C8ng ty Co phes n Thu'dng mai Dau khi Petechim

Cong ty C6 ph5n :Ong d5u Dau khi Ph6 Tho

Cling ty C6 ph5n X5ng d'au CALI khi PVOIL Mien Trung

Cong ty C6 ph5n Van tai X5ng d'au Dau khi Viet Nam

Cong ty Co ph5n X5ng orau Dau khi Sal Gan

Cong ty C6 ph5n Floa crau va Nhien lieu Sinh hoc D5u khi

Cong ty C6 ph5n X5ng d5u Dau khi Thanh HOa

Cong ty C6 ph5n X'ang dau Dau khi Cai Lan

Cong ty C6 ph5n X8ng d5u Dau khi Wing Tau

C6ng ty C6 ptfan X5ng d'au D5u khi Me Kong

C8ng ty TNHH Kho ng5m X5ng d'au Dau khi Viet Nam

Cong ty CO ph5n X5ng crau Dau khi HO Nei

Cong ty Co ph5n X5ng clau Dau khi Phi, Yen

Cong ty Co ph5n X5ng &au Dau khi Tra Vinh

T6ng Cong ty Thu'dng mai K9 thu5t va DOu - CTCP (Petec) Ong ty CO ph5n X'ang crau Dau khi PVOIL Hai Phong

C6ng ty Co ph5n X5ng crau Dau khi Ving Ang

Cong ty Co phSn Dau nhan PVOIL (PVOIL Lube)

Cong ty C6 ph5n X5ng clau [Au khi Thai Binh

Cong ty C6 ph5n X5ng des u Dau khi Nam Dinh

T6ng Cong ty Th5m da Khai that Dau khi

Cong ty C6 ph san Thu'dng mai Du lich X5ng crau Dau khi Giang

T6ng Cony ty CP Van lei Dau khi (PVTrans)

Cong ty Lien doanh dieu hanh Ciru Long

VND

616.993.365.313

940.379.849.352

95.541.376.158

47.016.184.142

31.954.269.040

10186.591.029

1.651.757.635

7.212.615.661

1.825.903.684

1.747.671.157

1.154.398.757

952.007.125

872.426.616

770.971.660

512.515.240

4.844.926.447

363.403.332

370.912.394

1.049.720.497

294.284.532

115.773.044

16.440.509

349.702.308

768.293.288

428.757.557

5.842.184

29.204.513

VND

3.685.336.844.366

510.040.190.334

49.153.708.948

47.016.184.142

36.813.665.551

9.857.197.060

7.765.403.010

2.009.325.527

1.747.671.157

1.541.943.322

512.515.240

2.000.729.787

64.698.283

7.121.382

266.435.690

29.204.513

1.768.009.163.174 4.354.162.838.312

34

TONG CONG TY DAU VIET NAM - CONG TY CO PHAN Toa nha PetroTower, 1-5 Le Du5n, Phu'ang Ben Nghe, Q0n 1 Bao cao tai chinh rieng Thanh ph6 Ho Chi Minh, CHXHCN Viet Nam Cho n5m tai chinh kEt thuc nigay 30 thang 09 n iam 2020

THUYET MINH BAO CAO TAI CHINH RIENG (Tiep theo) MAU SO B 09 -DN

30/09/2020 01/01/2020 Phai tra ngu'di ban VND VND Cong ty TNHH MN Loc Hoa Dau Binh Sdn 124.729.178.862 1.588.023.774.134 Chi nhanh phan ph6i san ph5m loc &au Nghi Scfn

797.964.714.075 264.422.777.967 T5p dean Dau khi Viet Nam Clang ty Co phan San xudt va Che bien D5u khi Phil My 385.465.491.060 394.767.698.215

T6ng Cong ty Co phan V5'n tai Dal khi 49.035.944.148 86.152.976.362

Tang Cong ty Khi Viet Nam - CTCP 1.610.725.003 42.924.953.352

COng ty Co ph5n Xang d'au Dau khi Thai Binh 39.956.594

COng ty Co ph5n Vai n tai X5ng d'au Dau Khi Viet Nam

1.755.704.251 10.256.590.619

Cong ty CP Ket c5u kim loaf va Lap may Dau khi (PVC_MS)

220.714.963 5.955.483.985

Cong ty Co" phan Dau tu' Ha tang va DO thi Dau khi 5.414.895.656 5.414.895.656

Clang ty Co ph5n Gam dinh nang 'Ong Viet Nam 353.381.929 1.881.000.288

Ban Quan ly DV an Nha may loc d'au Dung Qu5t 1.954.237.323 1.954.237.323

Xi nghiep Lien doanh Vietsovpetro 1.342.362.657 788.202.703

Cong ty Cd phan chirng khoan Dau Khi 249.500.000 249.500.000

Cong ty Cd phan X5ng diau Dau khi Sal Gan 191.058.070 283.246.390

Cong ty Cd ph5n X5ng dau Dau khi Ph6 Th9 215.012.149 215.012.149

Cong ty Co phSn X5ng cl iau Dau khi PV Oil Hai Phang 32.310.450 4.667.535.960

Clang ty Cd phan Xang cliau Dau khi Ha Nai 59.670.000 2.199.357

Cong ty Cd ph5n V5t taX5ng deu (COMECO) 181.912.500

Cong ty Co ph5n Xang clau Dau