TONG CONG TY DAU KHI VIET NAMCONG TY DICH VU DU LICH DAU Kill

BAO CAO TAI CHiNH DA DUOC KIEM TOANCHO NAM TAI CHINH KET THUC NGAY 31 THANG 12 NAM 2005

Thing 4 nSm 2006

TONG CONG TY DAU KHI VIET NAMCONG TY DICH VU DU LICH DAU Kill12 AB Thanh Da, Quan Binh Thanh,Thank pha HS Chi Minh, CHXHCN Viet Nam

MUC LUC

NO[ DUNG TRANG

BAO CAO CUA BAN GIAM DOC 1-2

BAO CAO CUA KIEM TOAN V [EN 3-4

BANG CAN DOI KE TOAN 5-"7

BAO CAO KET QUA HOAT DONG KINH DOANH 8

BAO CAO LUU CHUYEN TIEN TE 9

GHi CHU BAO CAO TAI CHINH 10-20

TONG CONG TY DAU Kill VIET NAM

CONG TY DICH V1 DU LICH DAU KHI12 AB Thanh Da. Quzn Binh Thanh,

Thanh ph6 H6 Chi Minh, CHXHCN Viet Nam

BAO CAO CUA BAN GIAM DOC

Ban Giam doc Cong ty Dich vA Du lich DSu Khi d6 trinh bao cio nay cung vbi bao can tai chinh d3 dune

kiem town cho nam tin chinh ket time ngay 31 thing 12 rain 2005.

CONG TY

Cdng ty Dich va Du lich Diu Khi ("Cbng ty") ducat thanh lap then Quyet djnh s6 737/DK-TCNS ngay 28

thing 2 nam 1996 cua Tong Cbng ty D5u Khi Vi@t Nam. Tru s8 chink cua Cbng ty d3t tai 12 AB Thanh Da,

Quin Binh Thanh, Thanh pho H6 Chi Minh.

Theo Quyct dinh s6 3535/QD-TCCB ngay 31 thing 12 nam 2004 cua B6 tntong Bp Cong nghiep, CEng ty se

that hi6n cb phin hda, trong dd Nha nubc gid c6 phAn chi phai. Trong nam 2005, Cong ty dd tien hanh xic

dish gia trj doanh nghiep de a6 phin h6a vbi gia fit that to cua Cong ty tai ngay 31 thing 12 man 2004 dupe

xic dinh then Quyet dinh 3304/QD-BCN ngay 26 thing 9 nam 2005 cua Bb truing B6 Cam- ngh# 16

273.140.642.712 dbng, trong d6 gia to that to ph5n von Nha nubs tai Cong ty la 226.053.239.939 dbng. Cong

ty dang lap va hoan chink phuong An c6 ph5n h6a de chuyen sang heat dam, then hinh thuc cdng ty c6 phAntrong nam 2006.

HOAT DONG CHINH

CAc heat dbng san xuit kinh doanh chink can Cong ty bao gbm can, cap cac dich vv ve sinh host, phut vu dbisting chi tic knit d6nps diu khl tree ha lien vA ngoAi khoi; xay dung cac cbng trinh can dung va cdng nghiep;xuat nhap khau true tiCp, uy that xuat nhap khau, dai ly mua ban, gia cbng hang hoa va xuit khau lao dang cothat ham_

KET QUA HOAT DONG KINH DOANH VA PHAN PHOI LO7 NHUAN

Tinh hinh tai chink cua Cong ty tai ngay 31 thing I2 nam 2005 cung nhu ket qua host dam; kith doanli va

ttnh hinh tau chuyen tien to cho nam ui chinh ket thuc cung ngay dugc trinh bay tren ban cao tai chink tvpang 5 den trang 20 Um theo.

CAC SC KIEN SAU NGAY KET THUC MEN DO Kt TOAN

Khbng c6 su kiEu quan trong min xay ra sau ngay ket thuc nien doo kc man yeu can phdi dieu chink hoac cdngbo [rang bao can tai chink.

BAN GIAM DOC

Cac thdnh vicn cua Ban Giam doc Cong ty da dieu hanh Cdng ty trong subs vain vA den n_giy lap ban can naygbm:

Ong Tran Una Tao Giant d6c

Ong Nguyen Van Nen Phd Giam doc (rb nhi¢m thing 10 nam 2005)

Ong Nguyen HSu Thanh Phd Siam dooc

One Nguyen Van TAm Ph6 Siam doc (n} nhiem thing 8 nam 2005)

Ong Trjnh Thanh Binh Ph6 Guam tint (bb nhiem thing 3 nam 2006)

KIEM TDAN VI EN

Ban cao tai chink Item then dune kiem town bbi Cbng ty Kiem rain Via Nam (VACO).

TONG CONG TY DAC Kill VIET NAM

CONG TY DICH VU DU LICH DAL KHl

12 AB Thanh Da, Quin Binh Thanh,Thanh ph6 Ho Chi Minh, CHXHCN Viet Nam

BAO CAO CEA BAN GIAM DOC (Ti€ p theo)

TRACH NHIEM CUA BAN GIAM HOC

Ban Giam ddc Cong ty co trach nhiem lap bao cao tai chinh hang nam phan anh mat each inning that va hap ly

tinh hinh tai chinh cung nhu k€t qua hoat ddng kinh doanh va tinh hinh Iuu chuyen lien t6 cua Cong ty trong

nam. Trong viec lap bao can tai chinh nay, Ban Giam d6c duac yea c9u phai:

• Lua chpn cat chinh Bach ke roan thick hap va ap dung cat chinh sach do mat cach nh5t quan;

• Dina ra cac phan down va tOc tinh mot cach hop ly va than trong;• NEu to cac nguy€n tic ke roan thick hop cO duac man thU hay khbng, co nhung ap dung sai Itch trong yea

can duac cone bb va giai thich trong bao cao tai chinh hay Wag;

• Lap ban cao tai chinh tren co ma hoat dO' ng lien tut Ira truong hop khbng the cho rang Cong ty se tiep tuc

hoat dong kinh doanh.

Ban Giam doc xac nhpn rang Cong ty da roan thu cac yea cau n Eu tren trong vi6c lap ban cao tai chinh.

Ban Giam do'c Cong ty chin trach nhiem dam bao ring s6 sach ke roan duac ghi chep mot cach phu hop d@

phan anh mot cach hop Iy tinh hinh tai chinh cda Cong ty a bat ky thai diem nao va dam bao rang bao can tai

chinh man thu cac chudn muc ke man Vi;t Nam, He thong ke man Viet Nam va cac quy dinh hi$n hash khac

ve ke Loan tai Viet Nam. Ban Giam doc cung chin trach nhiem dam bao an town cho tai son cua Cong ty va vi

yen cac bin phap thich hop dE ngan chin va phat hi;n cac hanh vi gian 15n va sai pham khac.

ditn cho Ban Giam doc,

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CONG TY KIEM TOAN VIET NAMCHUVEN NGANH KI€M TOAN, KE TOAN VA TLr VAN

Ldu 11, Trung tdm ThUOng mqI Shc Gon37 TOn Dac Foxing, Qugn 1, TP. H6 Chi MinhTel : +(84-8) 910 0751 Fax : +(84-8) 910 0750vaco-kernOvacodtt.com vww,vacodtt.com

BAO CAO CUA KIEM TOAN VIEN

Kink et Ban Tong Giam d6c Tong Cling ty Diu Khf Viet NamBan Giam d `oc Cling ty Dich vu On Ifch Da'u Khi

Chung tOi d"n lien hank kiem loan bang can d6i ke roan tai ngay 31 Ihang 12 nam 2005 cung vdi cac ban can

ket qua hoat dung kinh doanh vA Iuu chuyen tien t8 cma Cling ty Dich vu vA Du lich D5u Kitt (goi tat Is "Gong

ty") cho nam At chinh ket thou cung ngay. Nhu da trinh bay trong Ghi cha s6 2 phan Ghi cha bao On tai

chinh, bao can tai chinh kern then khOng nham phan anh tinh hinh tai chinh, ket qua heat dbng kinh doanh va

tinh hinh Iuu chuyen tien to then cac nguyen tic vA thong le ke toan duoc chap nh5n chung tai cac nvac khac

ngoai Viet Nam.

Track nhiem cua Ban Giam dole va Kiem town vien

Nhu da trinh bay trong ban can cua Ban Giam d6c a trang Iva 2, Ban Giam d6c Cbng ty co trach nhiem 15p

boo cm tai chinh. Trach nhiem coo chung t6i la dua to y kien ve ban cao tai chinh nay dua tren ket qua cuecube kiem Loan.

0

S

Ca sa can 4 kien

Ngoai tru cac vin do With bay trong dean dual day, chung let da thuc hien tong viec kiem town then cac

chain mac kiem loan Viet Nam va cac chum mac kiem toan qu&c to chug co trong he thong chuin mac kiem

roan Viet Nam. Cac chuan mac nay you cau chung tOi phai ISp ke hoach vA thou hien cling viec kiem roan de

dat dune sa dam bao hop 19 rang ban coo At chinh khOng co cac sai sat trong yea. Cling viec kiem toan bao

gem viec kiem its, tren co sd chon m$u, cac bang chung sac ininh cho cac s6 lieu va cac thong tin trinh bay

tren bao cao tai chinh. Chong t6i cung dbng thai tien hanh dash gia cac nguyen tac ke toan duoc ap dung va

nhung udc tinh quan trong cua Ban Giam dde cung nhu dank gia ve viec trinh bay cac thong tin tren ban coo

an chinh. Chung tOi tin [udng rang tong viec kiEm loan da cung tip nhung co sb hop ly cho 9 kien cua chungrOi_

Trng nam 2005, Cfing ty da tin hanh xac dinh gia tri doanh nghiep de c6 phan hoa vai gia tri, thuc to cuaCbng ty tai ngay 31 [hang 12 nam 2004 duoc xac dinh is 273.140.642.712 dung Chip hen gia tri, s6 sach le

2.118.880.176 dong. Chung lei kh6ng that hien kiem roan ket qua xac dinh gia tri Cbng ty neu tren, do d6

chung tOi kh6ng the xac nhgn s6 lieu ve gia in that t€ coo Cbng ty tai ngay 31 thang 12 nam 2004 cung nhu suanh huung cua s6 lieu nay dc'n We can tai chinh cho nAm tai chinh ktt that ngay 31 [hang 12 nam 2005.

Nhu da trinh bay tai Ghi cha 3.7 phan Ghi cha ban can tai chinh, trong nam 2005, Cbng ty tiep tut link khiu

hae cac at san 0 dinh hinh thank twat nom 2005 then nguyen gia g6c thay vi gia tri duoc sac dinh [at va thaiglan sir dung con lai_ Vdi thuc to s6 sach cua Cling ty hien ca, chung t6i kh6ng the ap dung cac thu me kiem

roan can thiet de xac dinh duoc anh hhung cua van de may den bao can tai chinh cho nAm At With ket thucngay 31 [hang 12 nAm 2005.

Chung t6i kh6ng than gia kiem ke tai san c6 dinh va khOng kiem ke duoc hang hoa ton kho san at cua Cbngty tai nosy 31 thang 12 nam 2005 vdi s6 tin la Ian loot la 143.741.694.958 dong vA 2.608.102.529 dong vachung t6i cung kh6ng the ap dung cac thli tuc kiem roan khac d€ xac nhan tinh hien httu cue san lat ton kho vAAi san co dinh cua Cdng ty tai ngay nay. Vi vzy, chung toi kh6ng the xac nhdn ve su Men hau vA gia tri cuasan at ton kho va tai san cal dinh cling nhu su anh huung cua chung den ban cac tai chinh the n am tai chinhket thic ngay 31 (hang 12 nAm 2005.

We phong chinh Ha No] Van phong Hai Phong Van phang Mien Trung8 Phom Ng9c Thgch, B6ng Do, Ha N91 99 Bach DSrp . H61 Phang Meg 10 T60 M8 TCT KOy dyng CTGT 5Tal :4(84-4)8524123 Tel :+(04-31 ) 669133

.77Nguy6n Du Do NdngFait: +(84-4 ) e524143 Fox: $84-31) 669414 '3-

.Tel: +(84-511) 889 123 Fox :.(84-511) 889345E-mail: vacant®vacodh.corn E-mail : vaco-hpovacodtt. corn E-ma8: voce -mtovacodtt.c9m

Nhv da trinh bay tai Ghi cho 3.12 phap Chi cho ban can on chinh, Cong ty hien clang ghi nhan doanh thu duatren has don phat hash cho khach hang. Theo y kien cua chug h5i, chinh sach nay khong phu hop vai cac quydinh on Chuan muc ke toan Viet Nam so 14 (VAS 14) - Doanh thu v a thu nhap khac, theo d6 doanh thu banhang duos ghi nhan khi giao hang va chuyen giao quyen so him cho ngubi mua vA doanh thu tong cap dich vuduac ghi nhan khi cd bang chung ve ty' le dich vu cung cap hoan thatch tai ng ay ket thuc men de Ice toan. Neunhu Cling ty ghi nhan doanh the then cac quy dinh tai VAS 14, khonn phai thu khach hang tai ngay 31 thang12 nan 2005 se tang them 4.716.124.717 dong, lai nhuan tnrac thug va ten nhuan sau thue cho main tai chinhket thuc ngay 31 thang 12 nam 2005 s8 tang Ian toot la 263.028.246 dong va 189.380.337 dong.

Nhu da trinh bay tai Ghi cho 3.6 phAn Ghi cho bao cao on chinh, CEng ty hien clang ghi clean hang t6n khothen phuong phap thuc to dich danh. Toy nhien, trong thus to doanh nghiep da khong ghi nhap hang ton kho(mat hang san lat) theo dung phoning phap nay. Neu duac ghi nhan then dung phuong phap thuc Ni dich dash,giA tri hang ton kho s8 tang ten 2.132.162.478 dong. Lai nhuan frolic thee va sau thue 88 Ian Inert tang len la2.132.162.478 dong vA 1.535.156.984 dong.

V kien chap nhap tfrn2 Phan

Theo y kin cua chung t6i, ngoai mn anh hhong cua nhung van de duac On a tren, ban cao on chinh kern then

d8 phan anh [rung that v9 hop ly, men cac khia canh trong yea, tinh hinh tai chinh cua Cong ty tai ngay 31

thong 12 nam 2005 cling nhu ket qua hoat dong kinh doanh va tinh hinh Ivu chuyen tien to cho nam tai chinh

ket that tong ngay, phu hop vai cac chunn mac ke man Viet Nam, He thong ke toan Viet Nam va cac quydinh men hank khac ve ke toan tai Viet Nam.

Cung vOi viec khong dna ra them 9 On ngoai trf, chung t6i thay can Iva y den van de sau, trong nam 2005Long ty da trich chi phi tien Inning due tren don gia tien hung then doar h thu thap hon don gia tien Iuong daduac Tong Cong ty Dau khi phe duyet theo Quyet dinh so 3282/QD-LDTL ngay 8 thong 12 nam 2005. Neu

chi phi Inning duac trich then don gia tien luong phe duyet thi chi phi den Ivang se tang ten va lai nhuan frolic[hue se eiam di trong u ng van s6 tien la 4.210.104.152 dong. Ban cao on chinh kern then chua bao gem bat Icy

inn nap lien quan den van d6 nay.

Pha -V9fi hinh Le Dinh TuGiam dot Kiem Loan Klein Win vien

Chong chi Kiem town vien so" D. 0028/KTV Chung chi Kiem to5n vien s6 0488/KTVmay mat va dai then cho

CONG TY KIEM TORN VIET NAMNg ay 14 thong 4 nAm 2006

Thanh ph6 Ho Chi Minh, CHXHCN Viet Nam

TONG LONG TY DAU KHI VIET NAMLONG TY D!CH VI) DU LICH DAU KHI12 AB Thanh Da, Quin Binh Thanh , Boo coo tai chinh

Thanh ph6 H6 Chi Minh, CHXHCN Viet Nam Cho nAm tai chinh ket that ngay 31 thing 12 nam 2005

BANG CAN DOI Kt TOANTai ngay 31 thing 12 nam 2005

MAU B 01-DN

Don vi tinh: Bong

TAI SAN MA s6GhiIni

31/12/2005 31 /12/2004

A. TAI SAN NGAN HAN 100 130 .015.246.233 107.610.923.345

(100=110+130+140+150)

1. Tien va can khoan thong dvong tin 110 4 . 1 74.235.490.680 23 .477.799.670

1. Tien 111 74 235.490.680 23.477.799.670

It. Phai thu ngin han 130 29.169.725 .982 33.137 .865.704

1. Phai thu khach hang 131 21.814.367.309 16.965.729.147

2. TrA tnruc cho ngubi ban 132 6.162.763.141 13.567.228.688

3. Cac khoan phai thu khac 138 2.215.120.750 3.627.433.0874. Du phong cic khoan phai thu kh6 doi 139 (1.022.525.218) (1.022.525.218)

111. Hang ton kho 140 4.2 20.939.657 .298 . 40.544 .864.756

1. Hang t6n kho 141 20.939.657.298 40.544.864.756

IV. Tai sin ngSn han khac 150 5.670.372.273 10.450.393.215

1. Chi phi tra trubc ngbn han 151 1.138.727.715 L493,591.482

2. Cac khoan thu6 phai thu 152 4.3 4.531.644.558 8.956.801.733

B. TAX SAN DAI HAN 200 166.085 . 536.092 192.650.299.366

(200=210+220+250+260)

1. Cac khoan phai thu dal han 210 1 .952.866.632 928.346.429

1. Phai thu dai han khac 213 1.952.866.632 928.346.429

II. Tai sin c6 dinh 220 153.739.093.011 155.340.742.780

1. Tai san co dinh but hinh 221 4.4 47.962 426.380 40.493.620.701

- Nguyen gia 222 104.378.529.068 143.741.694.958

- Gia ti hao man lay ke 223 (56.416.102.688) (103.248.074.257)

2. Tai sin co dinh vo hinh 227 4.5 101.116.125.173 113.201.774.621

- Nguyen gia 228 10 1.469.3 16.269 113.500.000.000

- Gia tri hao non lay k6 229 (353.191.096) (298.225.379)

3. Chi phi say dung ca ban do ding 230 4.7 4.660.541.458 1.645.347.458

111. Cac khoan d'au to tai chinh dai han 250 10.213.389.497 36.381.210.157

I. Dou tv van cbng ty can 252 4.6 10.213.38989,497 36.381.210.157

IV. Tai san din han khac 260 180 . 186.952 -

1. Chi phi am ma an dai han 261 180.186.952 -

TONG CQNG TAI SAN (270=100+200) 270 296.100 .782.325 300 .261.222.711

„r.

Cac ghi Chu tir trang l0 den trang 20 la mot bo ph in hap thamh cGa ban cdo tai chinh

r

TONG CONG TY DAU Kill V1tT NAMCONG TY DICH VI; DU LICH DAU KHI12 AB Thanh Da, Quan Binh Thanh, Bao cao tai chinhThanh pho Ho Chi Minh, CHXHCN Viet Nam Cho nam tai chinh ket thuc ngay 31 thang 12 nAm 2005

BANG CAN DOI K$ TOAN (Tiep theo)

Tai ngay 31 thang 12 nam 2005MAU B 01-DN

Don vi tfnh: Dong

NGUON VON Ma 5o chit 31 /12/2005 31 /12/2004

A. NQ PHAI TRA (300=310+320) 300 36.511 .819.763 60.801.076.328

1. Nq ng3n han 310 34 .193.075. 173 40.934.470.0411. Vay va no ng8n han 311 4.9 1.640. 000.000 7.798.477.1732. Phai tra ngubi b6n 312 13.767. 630.493 13.046.591.074

3. Ngubi mua tra tien trudc 313 1.291. 116.232 2.424.152.832

4. Thue va cac khoan phai nap Nha nu6c 314 4.8 1.218.435.407 1.239.358.661

5. Phai tra cdng nhan vien 315 5.641.947.499 4.687.272.174

6. Chi phi phai tra 316 1.130. 884 .825 1.547.381.038

7. Phai tra nbi b6 317 4.148. 825 .155 5.621.811.660

8. Cac khoan phai tra, phai nap khac 319 5.354.235 .562 4.569.425.429

11. No dai han 320 2.318 .744.590 19 .866.606.287I. Ph 6i tra dai han cho ngubi ban 321 162.499 .652 -2. Phai tra dai han khac 323 1.156. 244 .938 1.479.440.9783. Vay va no dai han 324 4.9 1.000 .000 .000 18.387.165.309

B. VON CHU SO HUU (400=410+420) 400 4.10 259.588 .962.562 239.460.146.383

1. Von chu sa hit. 410 252 .601 .657 .572 232.088.413.852I. Von din to cua chu s& him 411 222.321 .953 772 223.335.147.945

2. Quy dau to phat tries 416 1.705 .848 .010 1.948.548.690

3. Quy du phbng tai chinh 417 512 .387 .690 1.825.605.2284. Quy khac thuac van chu s6 h cr u 418 28.011 .591 .374 4.956.453.374

5. Lai nhuan chua phan phai 419 49.876 .726 22.658.615

11. Nguon kinh phi va quy khac 420 6.987 .304 .990 7.371.732.531

I. Quy khen thuang, phuc lai 421 6.987 .304 .990 7.371.732.531

TONG CQNG NGUON VON (430=300+400) 430 296.100.782 .325 300.261 .222.711

C6c ghi chu tf- [rang 10 ddn [rang 20 18 mot by phdn hpp thdmh cua bdo cda tai chinh

TONG LONG TY DAU KHI VIET NAMCONG TY DICH VU DU LICH DAU KHI12 AB Thanh Da, Quin Binh Thanh, Bao cao tai chinhmath pho Ho Chi Minh, CHXHCN Viet Nam Cho nam tai chinh ket thuc ngay 31 thang 12 mim 2005

CAC cut TIEU NGOAI BANG CAN DO1 KE TOANTai ngay 31 trang 12 nam 2005

MAU B 01-DN

CHI TIEU Don vittnh

31/12/2005 31/12/2004

1. Ngoai t¢ cac lociDola My USD 37071 354.434

Yen Nhat ]PY 161 161

Bang Anh GBP 7 7

khau hao ca ban hien cO Dong 21.915.539.82 19.661.678.830

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TONG CONG TY DAU KHI VItT NAMCONG TY DICH VI; DU LICH DAU Kill12 AB Thanh Da, Quan Binh Thanh, Bao cao tai chinhThank pho H6 Chi Minh, CHXHCN Viet Nam Cho nam tai chink kit thtic ngay 31 thang 12 nam 2005

BAO CAO KET QUA HOAT HANG KINH DOANHCho nam tai chinh kdt thuc ngay 31 thang 12 nam 2005

MAU B 02-DN

Don vi tinh: Hong

CHI TIEU MA

so

Ghi

chu2005 2004

L Doanh thu ban hang va cung cAp dich vu 01 509.599.003.730 517.123.757.481

2. Cac khoan giem tru 03 (44.140.693) (47.073.384)

3. Doanh thu thua-n ban hang va cung cap dich vu 10 4.11 509.554.863.037 517.076.684.097

4. Gia von hang ban 11 (457.055.654.951) (440.210.220.609)

5. Lai nhu5n gop ban hang va cung c5p dich vu 20 52.499.208.086 76.866.463.488

6. Doanh thu hoat ddng tai chinh 21 687.035.048 714.147.594

-Bao gom: L&i tien gui 663.793 523 131.012.640

Lai chenh leth ty' gib 23.241.525 583.134.954

7. Chi phi tai chinh 22 (1.036.512.738) (1.528.949.379)

- Bao gom: Chi phi lai vay 23 (993 470 173) (1218 325.689)

Lo chenh leth ty' gid (43.042.565) (310.623.690)

8. Chi phi ban hang 24 (40.104.391.417) (62.715.626.273)

9. Chi phi quan 19 doanh nghiep 25 (6.680.825.923) (7.006.566.412)

10. Lai nhudn thu5n tU hoat ddng kinh doanh 30 5.364.513.056 6.329.469.018

11. Thu nhup khac 31 4.12 2.551.738.007 39.663.343

12. Chi phi khac 32 4.12 (761.952.438) (10.408.993)

13. Lai nhu8n to hoat ddng khac 40 4.12 1.789.785.569 29.254.350

14. Lou nhuan tru6c thud 50 7.154.298.625 6.358.723.368

15. Thu@ thu nhep doanh nghiep 51 4.13 (2.003 203.615) (1.780.442.543)

1 au thud 60 5.151.095.010 4.578.280.825

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TONG CONG TY DAU Kill VIET NAMCONG TY DICH VlJ DU LICH DAU Kill12 AB Thanh Da, Quan Binh Thanh, Bao cao tai chinhThanh ph6 Ho Chi Minh, CHXHCN Viet Nam Cho tram tai chinh ket thus ngay 31 thing 12 nam 2005

BAO CAO LUU CHUY EN TIEN TECho nam tai chink ket this ngay 31 thong 12 alto 2005

MAU B 03-DNDon vi tlnh: DEng

CHI TIEUsMa

2005 2004

1. Lum chuyen tien h7 hoat dq'ng kinh doanh

1. Lqi nhuan trv6c thue 01 7.154 .298.625 6.358 .723.368

2. Dieu chink cho cdc khodn:

- Khau hao tai san c6 dinh 02 6.843.774.868 7.291.724.337

- C6c khodn do phbng 03 - 915.899.620

- Ch6nh 16th ly gi6 thou thus hien 04 - (87.961.688)- L6 tit hoot Mug dau to 05 (620.398.752) (585.898.590)- Chi phi Iii vay 06 993.470.173 1.218.325.689

3. Lqi nhuan kink doanh trvbc thay dui von Iw d6ng 08 14.371. 144.914 15 .110.792.736

- Tang cdc khodn phai thu 09 7.368.776.694 13.671.049.529

- Giam hang ten kho 10 19.605.207.458 8.710.300.577- Giant cdc khodn phai na 11 (5.483.761.655) (27.273.781.854)- Giam chi phi tra trubc 12 174.676.815 478.877.228

- Lai vay da tra 13 (993.470.173) (1.218.325.689)

- Thud thu nhap doanh nghi 6p da n6p 14 (1.625.524.833) (1.625.524.833)

- Tien chi cho eec khodn kh6c 16 (1.757.641.859) (543.576.550)q

Lunt chuyen tien thuAn tG hoat dung kinh doanh 20 31 .659.407.361 7.309.811.144

II. Lvu chuyen tin tr hoat dgng dolt tw

1. Tien chide two sam tai san c6 dinh 21 (8.194.756.187) (5.661.856.064)

2. Tien thu do thanh 19 tai san c6 dinh 22 790.356.141 6.363.6363. Thu I"5i tin gui 24 663.793.523 583.134.954

4. Thu h6i von gop lien doanh 26 - 1.128.248.115

Luu chuyen tien thu a n tir host d6ng dau in 30 (6.740.606.523) (3.944.109.359)

Ill. Lou chuyl1. Tien thu do di vay 33 3.000.000.0.00 188.546.763.190 1

2. Tien hoan na no vay 34 (4.313.853. 082) (18&796 786 684) 1

3. V6n duac cap to T6ng Cong ty 27.152.743.254 5.519.321.829

Lou chuyen ties thuan t r heat dog tai chinh 40 25.838 .890.172 5.269.298.335

Lou chuyen tien va cdc khodn twang during tie'n thuan 50 50.757.691.010 8.635.000.120

Tien va cue khodn twang dvong tin ddu nom 60 23.477.799.670 14 .842.799.550

Tien va cic khodn tvaog throng lien cu6i nAm 70 74.235.490.680 23.477.799.670

Trong nam, C6ng ty thus hien viec xdc dinh gib nj doanh nghi6p cho ruse dich chuyen doi sang hoot d6ng

theo hinh th6c cling ty c6 phan. Gid ti thus t6 cua C6ng ty tai ngay 31 thong 12 nam 2004 tang2.118.880.176 d6ng so v6i gia tri s6 such. Ngoai ra, tong nam, khoan dim to van Cong ty Lien doanh Petro

6.167.820.660 d6ng float chuyen sang cho C6ng ty Tai chinh Dan Khi then dbi d9 lam giam

`Lien thu6 flat phai tra va von chu sb huu v6i s6 lien Ian lupt la 22.231-789.400 dung vaO' OtcJR no Tit ^n -h; An .,. , FA, 4tVrnn nnh htrm.o din cn Lm ehuvcn tiAn nPn 4hAne d,rnr

cao hut chuyen tien te.

.1n; F'.Y^

Tran Cong an Le KhiemGiam do`e Ke tean trvdngNgay 14 thing 4 nam 2006

Cdc ghi chu td trang 10 den [rang 20 lk mqt bo phan hop thdmh cua bdo cao tai chinh

TONG LONG TY DAU KHi VIETNAMCONG TY DICH VV DU LICH DAU KHI12 AB Thanh Da, Quan Binh Thanh, Rio cao tai chinh

Thanh ph6 H6 Chi Minh, CHXHCN Viet Nam Cho nam tai chink ke-t time ngay 31 thing 12 nam 2005

GHI CHI) BAO CAO TAICHINH MAU B 09-DN

Cac ghi chu nay 16 bq phdn hop thdnh va can dugc d9c ding thdi v6i bdo edo tai chinh kem Theo

1. THONG TIN CHUNG

1.1 Hinh thfc s6' h&u von

Cling ty Dich vu Du lich Dan Kid (goi tat la :'Cling ty") dugc thank lap then Quyet djnh s6

737/DK-TCNS ngay 28 thang 2 nam 1996 cunt Tong Cling ty Dau Khi Viet Nam. Tru sb chinh cua

CEng ty dot tai 12 AB Thanh Da, Quin Binh Thanh, Thanh phd Ho Chi Minh.

Theo Quyet dinh s6 3535/QD-TCCB ngay 31 thong 12 nam 2004 cua Bo trudng Bo Cdng nghiep,

Cling ty se thvc hien c6 phan hoa, tong d6 Nha nubc gia co phan chi ph6i. Trong nam 2005, Cdng

ty da tien hank xac dinh gia trj death nghi ep de c6 ph An hoa vii gia trj thgc to cua Cdng ty tai ngay

31 thong 12 nam 2004 dugc xac djnh theo Quyet djnh 3304/QD-BCN ngay 26 thong 9 nam 2005 cua

Bo trubng Bo Cdng nghiep 1a 273.140.642.712 dang, tong d6 gia trj thuc to phan von Nha nubc tai

Cbng ty In 226.053.239.939 d6ng. Cling ty dang lap va hoan chinh phuong an co phan hoa d e chuyen

sang hoat ding then hinh thuc cling ty c6 phan trong nam 2006.

Cdng ty co cac Xi nghiep true thuoc va van phong did din nhu son:

- Xi nghiep Dich vu Bien- Xi nghiep Cung 1mg Vat to DSu khi

- Xi nghiep Dich vu Dau khi Vung Tau- Khach san Dau khi Vung Tau- Xi nghiep Dich vu Dau kid Sai Gdn- Xi nghiep Dich vu Thuong Mai DSu khi- Chi nhanh Quang Ngai- Chi nhanh Vung Tau

1.2 Heat do'ng chinh

Cac heat dang son xuSt kinh doanh chinh cua Cbng ty bao g6m cung cap cac dich vu ve sinh hoat,phut vu dai s6ng cho cac heat dung dm kid ten dot lien va ngoai khoi; xay dung cac tong trinh

don dung va cling nghiep; xuet nhap khan true tiep, uy that xu5t nhap khau, dai ly mua ban, gia

cling hang hoa va xuat khau lao d6 m; c6 thai han.

1.3 Tong so nhan vien

Tong so- nhan vien cua Cbng ty tai ngay 31 thong 12 nam 2005 la 1.056 (rum 2004: 1.105).

2. CO SO LAP BAO CAO TAI CHINH VA NAM TAI CHINH

2.1 Cy sd lap Imo coo tai chinh

Bao can tai chinh kern then dugc truth bay hang D6ng Viet Nam (VND), theo nguyen tic gia gic va

phu hop v6i cac churn muc ke roan Viet Nam, He thong ke roan Viet Nam va cac quy dinh hienhinh khac ve ke Loan tai Viet Nam. Sao can tai chinh kern theo khOng nham phan anh sinh hinh tai

chinh, ket qua hoat ding kinh death va tlnh hinh lvu chuyen tien to theo cac nguyen tic va thong Iee

ke tean dugc chap nhan chung tai cac nubc khac ngoai Viet Nam.

2.2 Nam t5i china

Nam tai chinh cua Cdng ty bat dau tV ngay I thong 1 va ket thuc van ngay 31 thong 12 hang nam.

TONG CONG TY DAU Kill VIETNAMCONG TY DICH VI) DU LICH DAU KHI12 AB Thank Da, Quon Binh Thanh, Ban On tai chink

Thanh pho H6 Chi Minh, CHXHCN Viet Nam Cho nam tai chink ket time ngay 31 [hang 12 nom 2005

GHI CHU BAO CAO TAI CHINH (Tiep then) MAU B 09-DN

Cac ghi chu nay la by phpn hap thanh va can duoc doc dung th&i vol bdo cdo tai chink kern then

3. CAC CHINH SACH Kt TOAN CHU YEU

San day la cue chinh sach ke roan chu yen dune Cong ty ap dung trong viec lap ban cao tai chinh:

3.1 Ap dung cac chain mqc ke than mbi

Trong nam nay, Cong ty lan dau tien ap dung cac chuan mac Ise roan Viet Nam ("VAS") sau:

VAS 17 Thue thu nhap doanh nghiepVAS 23 Cac an kien sau ngay ket thuc men do ke townVAS 29 Thay d6i chinh sach ke loan, true t(nh ice man va cac sai sot

Viec ap dung cac chuan mac ke toan moi nay khong anh hating trong yeu den cac so lieu trim bay

trong ban can tai chinh nam nay va cac nam trade cum Cong ty.

3.2 Gi&i thieu cac chuan mqc ke- twin m6i

Vao ngay 28 thong 12 nam 2005, Bo Tai chinh da ban hanh cac chuan mac ke to" mdi se duoc ap

dung trong nam 2006:

VAS I I Hap nh at kink doanhVAS 18 Cue khoan du phong, on san va no tiem tangVAS 19 Hop dung bao hemVAS 30 Lai tren co phieu

Cong ty hien nay Bang phan tich anh huang cua cac chuan mqc ke roan mm nay, tuy nhien cac

chuan muc nay duac dank gia la khong co 'anh hating trong yen den bao can tai chinh nam nay cup

Cong ty.

3.3 Uoc linh lot loan

Viec lop ban can tai chinh men Chu theo cac chuan mqc lot toan Viet Nam, He thong ke to6n Viet

Nam va cac quy dinh hien hanh kh ac ve ke loan tai Viet Nam yeu cau Ban Giam doc phai co nhimg

uoc tfnh va gia Binh anh huong den so lieu boo cao ve cac tong no, tai san va viec trinh bay cac

khoan gong nova tai san thin tang tai ngay lap bao can tai chinh cling nhu cac so lieu bao cao ve

doanh thu v a chi phi trong suot nam tai chinh. So He phat Binh that to co the khac voi cac vac tfnh,

gia dinh dat ra.

3.4 Tien va cac khoan tuong dvong lien

Tien va cac khoan twang ducng tien bao gom tien m$t tai qu', cac khoan ten gui thong Icy han, cac

khoan dau to ngan han va co kho pang Ion ve viec chuyen doi thanh mot luting tien mat x ac dinh va

it co rui to lien quan den viec bien dQng gia tri.

3.5 Dq phong nq kho doi

Du phong phai thin kho doi cua Cong ty duoc trich lap then hhong din on Thong or so 33/2005/TT-

BTC ngay 29 Chang 4 nam 2005 cua Bo Tai chinh "Huang dan mot so lieu tai Quy the quan ly tai

chinh cua Cong ty Nha nude va quan 19 von nha nuoc dau m van doanh nghiep khac".

3.6 Hang ton kho

Hang ton kho throe sac dinh tren ca so gia thap heat gida gia got va gia tri thuan co the thvc hien

duoc. Gia goc hang ton kho ban gom chi phi nguyen vat lieu roam tiep, chi phi lao dung true tiep va

chi phi san xuat chung, neu co, deco duoc hang tan kho o dja diem va trang thai hien tai. Gia got

cua hang ton kho duoc xac dinh theo phuong phap that to dick dank. Gut tr. thuan co the thvc hien

-Il-

TONG CONG TY DAU Kilt VI$T NAMCONG TY DICH VI) DU LICH DAU Kilt12 AB Thanh Da, Quo Binh Thanh, Bao cio tki chink

Thanh phi H6 Chi Minh, CHXHCN Viet Nam Cho nam tai chinh ket thuc ngay 31 thing 12 nam 2005

GHI CHU BAO CAO TAI CHINH (Tiep theo) MAU B 09-DN

C6c ghi chk nay 14 bq phan hqp thank v6 can dugc doc ding thai vdi bao c6o tai chinh kem theo

duqc dug: xac dith bong gia ban udc tinh tur cac chi phi de hoan thanh cling chi phi tip thi, ban

hang va phan ph6i phat sink.

Du phong giam gia hang ton kho cua Cong ry dugc filch lap then cac quy dinh ke roan hien hinh.

Theo do, Cing ty dugc phep trich lap du phong giam gia hang ton kho tong truing hqp gia tri, thuc

to cua hang ton kho cao hon gia thi throng tai thai diem ket thuc men do ke roan.

3.7 Tai sin co dinh hdu hinh va hao min

Tai sin c6 dinh hum hinh dugc trinh bay then nguyen gia fix gia tri hao man lay ke. Nguyen gia taisin co dinh hau hinh ban gom gia mua va toin be cac chi phi lien quan khic lien quan truc tiep den

viec dua tai sin vao tang thai san sang su dung. Nguyen gia tai sin cc dinh ban hinh do cac nhathau xay dung ban gom gia tri cong trinh hoan thanh ban giao, cac chi phi lien quan cue tiCp We

va le phi ttmdc ba, neu co. Nguyen gia tai sin co dish hau hinh do in lam, to xay dung bao gam chi

phi xay dung, chi phi san xuat thus to phat Binh cong chi phi lap dat va chay thu.

Tai san co dinh tai ngay 31 thing 12 Darn 2004 dA dugc dash gia lai phut vu chi cong tic co phan

boa death nghiep. Theo do, tai san co dinh hdu hinh mang sang tai ngay 1 thing 1 nam 2005 dugc

trinh bay then gia tri dash gia lai. Tuy nhien gia tri tai san co dinh duoc sac dinh lai khing dugc

dung de t(nh khan hao ma Cong ty van tiep tut trich khAu hao tai san co dinh then nguyen gia trudc

khi xac dinh gia tri doanh nghiep.

Tai san c6 dinh hum hinh dugc khan hao theo phuong phap among thing dua ten dual gian ban

dung one tinh. Ty le khan hao hang nam cua cu sin cu the nhu son:

T' le

Nha xudng, vat kien tt6c 4-20

May race thiet bi 14.2 - 20

Phuang Lien van tai 14,2-20

Dung cu quan ly 20 - 25

Tai san phuc Igi 0

3.8 Tai sit co dinh vo hinh va hao man

Tai son co dinh vo hinh, duoc trinh bay then nguyen gia no gia ti hao men lay ke, the hien gia ti

quyen su dung dAt va phan mem may tinh. Quyen so dung dat coo Gong ty bao gam quyen su dung

22.000 m' dat thuoc khuon vien Khach san Thanh Da vdi thoi gian an dung khong xac dinh va

quyen sir dung 33.042 m' dat tai xa Ho Nai 3, Huyen Thong Nhat, Tina D6ng Nai vdi thai gian sa

dung 43 nam. Quyen so dung dAt tai Dong Nai duoc phan bo then phuong phap dubng thing duatren thai gian su dung cua li dat. Quyen sir dung dat tai khu Khach san Thoth Da khong trich khau

hao do thoi gian so dung khong xac dinh. Phan mem may tinh dugc trich khau hao then phuong

phap dueng thing tong 8 num.

3.9 Diu to vao cog ty con

.p ding out then do Cong ty va cacCac khoan gap von lien doanh la thba thuan ten co s6 ky ket hoben tham gia thuc hien boat ding kinh to ten ca so ding kiem spat. Ca sb ding kiem seat dug;

hien la viec dua ra cac quyet dinh mang no chitin Iugc lien quan den cac chfnh sach boat ding va

tai chinh cua don vi lien death phai co so ding thuan caa cac ben ding kiem seat.

Cong ty khong ap dung chuan race ke roan Viet Nam s6 25 - "Ban cao tai chinh hqp that va ketoan cac khoan dam m via cong ty con" cho viec hap shat bao cao tai chinh cac cong ty lien ket,

lien doanh vi viec lap ban cao tai chinh hop nh&t da duqc thuc hien tai Tong Cong ty Diu Khi Viet

Nam. Thay via do, cac khoan gip von lien death dugc hach man then phuong phap gia goc.

-12-

TONG LONG TY DAU KHI VI$T NAMCONG TY D{CH VV DU LICH DAU Kill12 AB Thank Da, Quo Binh Thanh,

Bao can tai chink

Thanh ph' H6 Chi Minh, CHXHCN Viet Nam Cho nam on chinh ket time ngay 31 thing 12 roan 2005

GHI CHI) BAO CAO TAI CHINH (Tiep theo) MAU B 09-DN

C6c ghi chll nay la by phpn hop thank va can dwc dpc dung th&i v6i bao cao tai chinh kern theo

3.10 Thud hoat dung

Mot khoan thud duoc xem l a thud boat d6, ng khi ben cho thud van dugc hubng cac quyen lei va

phai chin rlli to ve quyen so hfm tai san. Chi phi thud boat deng dugc ghi nhan van bao can k et qua

boat dong kinh doanh then thbi gian thud.

3.11 Chi phi xay dung co ban d& dang

Cac tai san dang trong qua trinh xay doing plane vu muc dich sin xuat, the thud, quan ni hoac chobat ky muc dich nao khac dugc ghi nhan then gia goc. Chi phi nay bao gom ca chi phi dich vu co

lien quan phu hap v6i chinh sach 0 loan cua Cfing ty. Vic tinh Wan hao cua cac tai san nay dugc

ap dung giong nhu v6i cac tai san khac, bat dau tit khi tai san a vao trong thai sSn sang su dung.

3.12 Ghi nhan doanh thu

Dearth thu dugc ghi nhan nen ca so boa don phai hank.

3.13 Ngoai to

Cac nghiep vu phai Binh bang cat, loaf ngoai to done chuyen doi then ty gia tai ngay phat sinh

nghiep vu. Chenh tech ty gia phai sum hr cac nghiep vu nay dune hach town vao ban cao ket quaboat dong kinh doanh. So du cac to san bang tin va tong no phai thu, phai tra co goc ngoai to tai

ngay ket thuc nien do ke Loan dugc chuyen d6i then ty gia tai ngay nay. Chdnh lath ty gm phai sinh

do dank gia lai cac tai khoan nay duoc hach loan van ban can ket qua boat d6, ng kink doanh. Lei

chenh leech t gia do dank gia Iai cac s6 du tai ngay ket thuc men don ke loan khong duoc dung de

chia cho c6 dong.

3.14 Thud

Thud thu Map doanh nghiep the hies tong gia tri coo s6 [hue phai tra hien on v a so thug hoan tai.

S6 thu& hien tai phai na duac tinh dua tren thu nhap chin thug trong nam. Thu Map chiu [hue khac

vol Ioi nhuan thuin dugc trinh bay men bao can ket qua boat dong kinh doanh vi khong bao gomcat, khoan thu nhap hay chi phi tinh thud hoac duoc khau trn trong cac into We (bao gem ca 16

mang sang, men co) va ngoai ra khong bao gom cac chi tidu khong chin thud hoc khong dug: khau

tru. Chi phi thud thu nhap doanh nghiep dugc tinh then muc thud suit c6 hieu luc tai ngay ket thuc

men do ke Loan. Viec xac dinh thud thu nhap cua Cfing ty can cu van cac quy dinh hien hanh vethud. Toy nhidn, nhuag quy dinh nay thay d6i then rung thbi ky va viec xac dinh sau tong ve thud

thu nh5p doanh nghiep toy thuoc vac, ket qua kiem tra cua ca quan thud co than quyen.

Thud thu nhap hoan lai dugc tinh nen cac khoan With lech giva gia tri ghi s6 cua cac khoan no

tai sAn hoac tong no tren bang can doi ke roan va co sa ttnh [hue thu nhap coot cac khoan muc nay.

Thud thu nhap hoan Iai dugc ke toan then phuong phap dua tren bang can doi ke roan. Thud thu

nhap heart lai phai tra phai dugc ghi nhan cho tat ca cac khoan chenh^t-eLch in thbi On tai san thud

thu nhap hoan lai chi duoc ghi nhan khi chic chin co du lei nhuan tinh thud trong mong lai de so

dung cac khoan chenh tech tam th6i three khan on.

Thud thu nhap hoan lai dugc xac dinh theo thud suit on tinh sd ap dung cho nam tai san duoc thuhot hay no phai us dome thanh roan. Thud thu nhap hoan Iai duoc ghi nhan lai, 16 tru wrong hop

khoan thud do to lien quan den cac khoan mac dugc ghi thing vao von cho so huu. Trong among

hop do, [hue thu Map hoan lai tong dugc ghi [hang van von cho so hau.

Tai san thud thu nhAp hoan lai va no thud thu Map hoar[ lai phai tri duoc bu nu khi Cfing ty ca

quyen hop plop, de bu trh giva on san thud thu Map hien hash vol thud thu nhap hien harm phai

nop va khi cac on san thud thu nhap hoan let va no thud thu Map hoan Iai phai tra lien quan tot thud

thu nhap dearth nghiep dugc quan ly bOi Gang mot co quan thud va Cong ty co du dinh thanh toan

thud thu nh5p hien hank men co so thuin.

Coe loai thud We dugc ap dung then cac Iuit time hien hanh tat Viet Nam.

-13-

TONG CONG TY DAU KHI VIfT NAMCONG TY DICH VV DU LICH DAU Kill

12 AB Thanh Da, Quan Binh Thanh, Bao On tai chinhThanh pho Ho Chi Minh, CHXHCN Viet Nam Cho natn tai chinh Wt th is ngay 31 [hang 12 nam 2005

GHI CHU BAO CAO TAI CHINH (Tiep theo) MAU B 09-DN

C6c ghi clad nay la bq phan hop thank va can disco d0c dung thdi vol bdo cao tai chinh kem theo

3.15 Von - quy

Von dku to cua Cong ty bad gom von do Ngdn Bach Nha nu6c c5p va von to bo sung ti Ioi nhun

kinh doanh duoc de lai

Cac quy cua Cong ty duoc trich lap va sir dung theo cac quy dinh hien hank d6i vbi cong ty Nha

nu6c theo Thong to 33/2005/TT-BTC ngay 29 thang 4 nam 2005 cum Bq Tai chinh - Hubng donmot so dieu tai Quy cho quan ly tai chfnh cua cling ty Nina nuOc va quan ly von nha nu6c deu to vandoanh nghiep khac.

4. THONG TIN BO SUNG CHO CAC CHI TIEU TRINH BAY TREN BANG CAN DOI Kt

TOAN VA BAO CAO KET QUA HOAT DQNG KINH DOANH

4.1 Tien va cac khoan tuang throng tien

31/12/2005

VND

31/12/2004

VND

Ti€n mat 1.964.271.132 1.120.563.208

Ti€n gui ngan hang 72.271.219.548 22.357.236.462

74.235.490.680 23.477 .799.670

4.2 Hang ton kho

31/12/2005

VND

31/12/2004

VND

Hang mua clang di tren dubng 1.164.380 200 2.499.810.250

Nguyen lieu, vat lieu 942.920.533 1.181.692.894

Cling cu, dung cu 647,75 8.731 586.479.448

Chi phi san xudt, kinh dearth do dang 6.784.219.330 9.153.582.620

Hang hod 11380.304.446 27.034,739.544

Hang gui di ban 20.074.058 88.560.000

20.939.657. 298 40.544 . 864.756

4.3 Cac khoan thue phat thu

Cac khoan thue phai thu phan anh so thu@ gia to gia tang con duoc khAu tru tai ngay ket thuc men

do ke town.

I I I I I I I I I I

TONG CONG TY DAU KHI VI67' NAMCONG TY DICH V(1 DU LICIT DAU KIII12 AB Thanh Da, Quin Binh Thanh,Thanh pho Ho Chi Minh, CIIXIICN Vitt Nam

CHI CHl) BAO CAO TAI CHINA (Ti ep then)Cdc gh, chd nay [a bA ph{3n hell thonh va Mn dram doc dung th&i v8i bdo cao tai chinh kern Theo

0 0

Bao cao tAj chinhCho nam tai chinh k€t that ngAy 31 thing 12 nam 2005

MAU B 09-DN

4.4 TAi sin co djnh hiru hinh

Nha xubng,

vat kieen true

VND

May m6cthiot bi

VND

Plu ong LienOn tai

VNDDung cu quan l9

VNDTai san phut loi

VNDTongVND

NGUYEN CIASo du tai 1/12005 55.634.468.799 75.670.630.658 9.108.023.283 1.309.712.551 2.018.859.667 143.741.694.958

- Tang do mua sam mot .3.103.031.400 149.497.098 1.369.424.009 425.602.792 - 5.047.555.299- Tang do xAc djnh gia tri doanh nghitp 15.085.876.217 107.569.207 702.705.012 2.268.236 - 15.898.418.672- Giam do thanh 1y, nhuong ban (831.775.935) (446.366.319) (1.550.034.059) (425.030.791) - (3.253.207.104)

Giant do sic djnh gia trj doanh nghitp (11.579.476.965) (45.249 741 994) - (226.713.798) - (57.055.932.757)

So du tai 31/122005 61.412.123.516 30.231.588.650 9.630,118,245 1.085.838.990 2.018.859.667 104.378.529.068

CIA TRI HAO MON LUY KtS6 du on 1/1/2005 26.073.126.154 70.147.747.534 5.988.733.341 1.038.467.228 - 103.248.074.257

Trich via chi phi trong nam 3.839.219.699 1.767.101.532 900.811.519 281.676.401 - 6.788.809.151

- Tang do xac djnh gia tri doanh nghitp 5.855.607.241 3.211.534 393.051.648 2.701.907 - 6.254.572.330

- Giant do thanh ly, nhuong ban (60.104.105) (413235.127) (1.538.390.147) (407.726.813) - (2.419.456.192)

Giant do sac djnh gia tri doanh nghiep (7.257.077.920) (49.535.322.668) (350,040.273) (313.455.997) (57.455.896.858)

So du tai 31/12/2005 28.450.771.069 21.969.502.805 5.394,166.088 601.662.726 56.416.102.688

GIA TRI CON LAISir du tun 31/12/2005 32.961.352.447 8.262.085.845 4.235.952.157 484.176.264 2.018 .859.667 47.962 .426.380

So do tai 31/12/2004 29.561.342.645 5.522.883.124 3.119.289.942 271.245.323 2.018.859.667 40.493 .620.701

Trong nam 2005, do that hitn xac dinh gia in doanh nghiep de co phan h6a Den nguyen gia tan sin e6 djnh cua Cling ty tai ngay 31 thing 12 nam 2004 sau khi sic dinh tai da giam41.157.514.085 dung, dung thbi gia tri hao mbn lay ke sau khi xac djnh tai giim 51.201.324.528 dong de lam cho gia trn con lai cua on san co djnh tang thong ung la

10.043.810.443 ding.

Tai ngAy 31 thong 12 roam 2005, nguy6n gna con tai An co dinh ban gom cac tai san d5 khau hao het nhmrg van cbn sir dung vii gia tri Ni 323.786. 388 ding.

f. I

nc

TONG CONG TY DAU KHI VICT NAM

LONG TY DICH VI) DU LICH DAU KHI12 AB Thanh Da, Quan Binh Thnnh,

Thanh pho Ho Chi Minh, CHXHCN Viet NamBao cao tai chink

Cho nam tai chink ket thuc ngay 31 thing 12 nam 2005

GUI CHU BAO CAO TAI CHINH (Tiep then) MAU B 09-DNCdc ghi chi nay la by ph4n hop thank va can dvgc dpc dung Choi vol bao cao tai chink kem then

4.5 Tai sin co dish v8 hinh

Quyen sir dung dat

VND

Phan mem

VND

Cbng

VND

NGUYEN GIA

Sd du tai l/1/2005 113.500.000.000 - 113.500.000.000Tang trong nam 132.006.888 132.006.888Giam (12.162.690. 619) - (12.162.690.619)So du tai 31/12/2005 101.337.309 .381 132.006 .888 101 .469.316.269

GIA TRI HAO MON LUY KESo du tai 1/1/2005 298.225.379 - 298.225.379Trich vao chi phi trong nam 52.325.580 2.640.137 54.965.717So du tai 31/12/2005 350.550 .959 2.640 . 137 353 . 191.096

GIA TRI CON LAISo du tai 31/12/2005 100.986 .758.422 129.366 .751 101 . 116.125.173

So do tai 31/12/2004 113.201 .774.621 - 113.201.774.621

Quyen sir dung dat giam trong nam the hien phan gin tri quyen sir dung dat khong can dung taikhuon vien Khach san Thanh Da duoc hoan tri lai cho Uy ban Nhan thin Thanh pho Ho Chi Minhkhi Cong ty thuc hint xac Binh gin tri doanh nghiep cho muc dich co ph5n.

4.6 Dan to van cling ty lien key lien doanh

31/12/2005

VND

31/12/2004

VND

Cling ty Lien doanh Petro Viet Nam - Song Tra 10.213.389.497 10.213.389.497Cong ty Lien doanh Petro Tower 26.167 .820.660

10.213.389.497 36.381.210.157

Tai san duoc Cbng ty dung de gbp v6n lien doanh tai Cong ty Petro Viet Nam - Song Tra va Cong tyLien doanh PetroTower la den mat vA tien thug dint, chum ty' le trong von phap dinh cum cac lien

doanh nay lAn lout la 66% vA 24%. Trong mum, khoan von gbp tai Cbng ty Lien doanh Petro Tower

duoc chuyeee-n sang Cong ty Tai Chink Dau Khi quan 19 theo Guyer dinh so 5163 ngay 23 thing 9

nun 2005 cua Tong Cbng ty Dan Khi Viet Nam.

Cong ty khOng ip dung chuAn muc ke toan Viet Nam s6 25 - Bao cao tai chinh hop nhat va ke towncac khoan dau in vao Cbng ry con cho viec hap nhat bao cao tai chinh cac cling ty lien key lien

doanh vi viec lap ban da tai chinh hop nhat da duoc thuc hien tai Tong Cong ty Dau Khi Viet Nam,do vzy cac khoan gbp von lien doanh duoc truth bay then platting phap giA goc.

4.7 Chi phi xay dung ca ban da dang

2005

VND

2004

VND

Tai ngay I thing I 1.645.347.458 7.131.410.735Tang 6.233.366.282 3.976.040,558Ket chuyen sang tai san co dinh (3.218.172.282) (4.145.837.869)Chuyen cho Ban quan 19 Nha may Loc din Dung Quit (5.224.285.683)Ket chuyen vao chi phi tong nam (91.980.283)Tai ngay 31 thing 12 4.660 . 541.458 1.645.347.458

-16-

T6NG CONG TY DAU KHI VIF,T NAMC6NG TY DICH VV DU L)CH DAU KHi12 AB Thanh Da, Quan Binh Thanh, Bao cao tai chinhThanh pho H6 Chi Minh, CHXHCN Viet Nam Cho nam tai chinh ket thuc ngay 31 thing 12 nam 2005

GHI CHU BAO CAO TAI CHSNH (Tiep theo) MAU B 09-DNCbc ghi chi nay to by phpn hpp tanh va cdn dugc dpc dung thni vdi bao cao tai chinh keen then

4.8 Thue vA cec khoan phai nqp Nha nudc

31/12/2005VND

31112/2004VND

Thue tieu thu dac bier 873.517 6.192.411

Thud mat nh$p khan 288.080.307 931.300.634

Thud thu nhdp death nghiep 480.980.571 58.977.560Thue nha dat 53.646.697 53.933.346Cac loaf thud khac 394.854.315 188.954.710

1.218.435.407 1.239.358.661

4.9 Vay va nq da i han

31/12/2005

VND

31/12/2004

VND

Vay did han 2.640.000.000 3.953.853.082

No dai han - 22.231.789.400

2.640 .000.000 26 . 185.642.482

Tru: Vay va no dai han den han Ha (1.640.000.000) (7.798.477.173)

1.000 . 000.000 18 .387.165.309

Vay dai han the men hai khoan vay ngan hang vdi so tien vay Ian loot la 2.989.000.000 dong va

2520.880.527 long nham tai try cho Du An Dau to xay dung co sd dich vu dbi song tai Quang

Ngai va Du an Den to thy dung kink death dich vu khu bb song Thanh Da. Cac khoan vay c6 thbi

han vay In 4 nam va dugc hoan tra deu hang qua bat dau ttr nam 2004. Cac khoan vay new tren chin

lai suit hang thing bAng lid suit tien gui 12 thing cua ngan hang tong 0,1%. Cac khoan vay nay

dugc vay then hinh thuc tin chap.

No dai Into phan anh khoan tien thud dat dung de" tham gin gbp von trong Cfing ty Lien death Petro

Tower. So Lien thud phai tra la 1,6W 100 do In My cho thdi han thud la 40 nam ke fir ngay 18 thing

3 nam 1996. Trong nam 2005, khoan dau to vao Cong ty Lien doanh Petro Tower va khoan no dai

han twang ung nay duoc chuyen cho Cfing ty Tai chinh Dau Khi quan ly then Quyet dish so 5163

ngay 23 [hang 9 nam 2005 cua Tong C6ng ty Dau Khl Via Nam.

Cac khoan vay va on dai han duoc hoan tra then lich bieu saw:

31/12/2005

VND

31/12/2004

VND

Trong Ong met nam 1.640.000.000 7.798.477.173

Trong nam thu hai 1.000.000.000 3.863.178.940

Tu nam thu ba den nam thlr nam - 443.853.082

San nam nam 14.080.133.287

2.640 .000.000 26.185.642.482

Tru: s6 phai tra trong Ong 12 thing(duoc trinh bay & phan no ngan han) (1.640.000.000) (7.798.477.173)So phai tra sau 12 thing 1.000 . 000.000 18.387.165.309

-17-

I I I I I I I I I

TONG CONG TY DAU KHI VIET NAMCONG TY DICH VV DU LICH DAU Kill Bao On Nei chink12 AB Thanh Da, QuAn Binh Thanh, Cho nam tai chinh ket that ngAy 31 [hang 12 nam 2005Thanh pho Ho Chi Minh, CHXHCN Viet Nam

GHI CHU BAO CAB TAI CH INH (Tiep then)Coe & chu nay la bo phpn hap thanh va can duac dpc ddng thni vni bdo cdo tai cliinh kern then

4.10 V`onchusfhuru

MAU B 09-DN

Von An to cuachu so him

VND

Quy dau tophat Irien

VND

Quy du phongtai chink

VND

Quy khen thu6ng,phut Iqi

VND

Lai nhuAn chuaphan phoi

VND

Qup khac Ihubcvan chu so h0u

VNDTong cOng

So du tai (/1/2005 223.335.147.945 1.948.548.690 1.825.605.228 7.371.732.531 22.658.615 4.956.453.374 239.460.146.383

trong namTan 5.041 .717.263 74.706.126 512.387.690 1.373.214.318 5.151 .095.010 25.953.843 .229 38 . 106.963.636

254152 74327gTong Cfing ty cap - -

1.198.900.025 - 25.953.843.229 . ..5.041.717.263

Chuyen quy 5.041.717.263 01009515155.151.095.010 ...Lei trong n6m 109408761Trlch or loi nhuin - 74.706.126 512.387.690 174.314.293 ..

Glom trong n5m (6.054.911.436) (317.406.806) (1.825.605.228) (1.757.641.859) (5.123.876 .899) (2.898.705.229) (17.978.147.457)(2.118.880.176)

Xac djnh gia trj doanh nghiep (2.118.880.176) - - - (3.936.031.260)6nDie hi h a 031 260)936(3 - -in vu c n g

Ch e

..- (317.406.806) (1.825.605.228) - - (2.898.705.229) (5.041.717.263)

n quyuyCfin tT6nNo - - - - (4.362.468.790) (4.362.468.790)

109g ygpua aPha h6i - - - (761.408.109) (761.408. )yv o c c qn p

Chi i6ih dishheu eo quy - - (1.757.641.859)726876 37459101128

(1.757.641.859)

259.588.962.562So' du igi 31 /12/2005 222.321 .953.772 1.705.848.010 512.387.690 6.987.304.990 49 . . ...

Trong nam, von d'au to cita chu so h0u giam 2.118.880.176 d6ng do viec xac dinh Iai gia tri doanh nghiep cua Cfing tytai ngay 31 thong 12 nam 2004 nh6m mvc dich ca phan hdathen Bien ban xac diinh gia tri doanh nghiep ngay 30 thong 8 nam 2005 do Cling ty C6 phan KiEm town va Tv v6n time hien vA theo Quyet dinh 3304/QD-BCN ngay 26 thong 9

nem 2005 coo BO truong B@ Cfing nghiep.

Khoan von dh u in cua chti so h0u gam trong ram v6i so tien la 3.936.031.260 dong the hien khoan On do T6ng Cfing ty D'au Khi Viet Nam cap truoc day de g6p An vao Cling ty

Lien doanh Petro Tower, trong nem, khoan von gap nay dtrgc chuyen sang Cling ty TAi Chlnh Den Klii quan ly theo Quyet dinh s6 5163 ngay 23 thong 9 nem 2005 Cu Tong Cling

ty Dau Kh1 Viet Nam.

TONG CONG TY DAU KHI VItT NAMLONG TY DICH VV DU LICH DAU KHI12 AB Thanh Da, Quan Binh Thanh,Thanh phi Ho Chi Minh , CHXHCN Viet Nam

Bao can tai chinhCho nam tai chinh ket thuc ngay 31 thang 12 nam 2005

GHI CHU BAO CAO TAI CHINH (Tiep theo) MAU B 09-DNCdc ghi chu nay (o bq phbn hop thanh va can dttoc dqc ding thoi voi bao cao tai chinh kem rhea

4.11 Doanh thu thunn ban hang va cung cap dich vu

2005

VND

2004

VND

Hoat do"ng xay dung 5.085.203.203 18.620.883.750Hoat do"ng thuang mai 356.001.420.063 457.868.390.149Hoat ding khac 148.468.239.771 40.587.410.198

509.554.863.037 517.076.684.097

4.12 Lqi nhuan tar host dgng khac

2005

VND

2004

VND

Tien thu tur thanh ly tai san c6 dinh 790.356.141 6.363.636Cac khoan thu khac 1.761.381.866 33.299.707

Thu nhap khac 2.551.738.007 39.663.343

Gia tri can tai cua tai san c6 dinh d8 thanh ly (833.750.912) (4.321.110)

Cac khoan chi khac 71.798.474 (6.087.883)

Chi phi khac (761.952.438) (10.408.993)

Lqi nhuan tir host don; khac 1 .789.785.569 29.254.350

4.13 Thue thu nhap doanh nghiep

2005VND

2004VND

Lai nhuan tru6c thud 7.154.298.625 6.358.723.368

Thu nhap chin thud 7.154.29g.625 6.358.723368

Thud su$t 28% 28%

Thue' thu nhap doanh nghiep 2.003 .203.615 1.780.442.543

Thud thu nhap doanh nghiep dugc tinh theo thud su$t c6 hi¢u Inc tai ngay ket thuc nidn db kd Loan la28% tinh tree thu nhap chin thud. Khong c6 thud thu nhap hoar lai phai tra hay tai san thud thu nhaphoan lai bbi vi kh6ng cd chinh Tech tam thbi dang ke giua gia tri ghi s6 cua cac khoan mud tai sanhoac nq phai tra tren bang can doi kd Loan va ca sb tinh thug thu nhap cua cac khoan mud nay.

5. THONG TIN KHAC

5.1 Cam ket thud huat do'ng

Tai ngay ket thuc nidn d4 ke toan, Cong ty c6 cac khoan cam kdt thud hoat dOng kh6ng hay ngangvii lich thanh town nhu sau:

31/122005

VND

31/12/2004

VND

Trong Ong mot nam 14.862.600 14.862.600Tu nam thu hai den n3m thir nam 59 450.400 59.450.400Sao nam nam 885.322.583 900.185.183

959.635.583 974.498.183

-19-

TONG LONG TY DAU Kill VI$T NAM

LONG TY DICH VV DU LICH DAU 1SHI Bao can tai chink12 AB Thanh Da, Quin B'mk Thank,Thank ph6 H6 Chi Minh, CHXHCN VietNam Cho nam tai chink kh thuc ngay 31 thong 12 nam 2005

MAU B 09-DN

CHI CHU BAO CAC TAI CHINH (Tiep rhea)

Cdc ghi chu nay hi bb phan hqp thdnh v8 can dupc dac long (hdi vui 66o cdo tai chink Um rhea

Cam ket thud hoar dung the- hien:

- So tin thud 33.042 m2 tai X8 H6 Nai 3, Huyen Th6ng Nh&t, Tinh Doug Nai ma C6ng ty nhpnchuyen nhugng tlr Cbng ty Trach nhiem him ban Thuong mai Chan Hung Vol gia [hue hang nam la

500 dong/m'va bat dou nup tien thud dMt to ngay 30 thong 4 nam 2012.

- S6 tien thud 3.590 ml dMt a Quang NgAi vol gia thud 4.140 d6nglm2. Tien thud dotduoc tra hang

thong to ngay I thong I nam 2006 den ngay 13 thong 1 I nam 2033.

5.2 NghhQp vu v a so du v&i cac ben lien quan

Trong nam, C6ng ty da co cac giao dich sau vai cac ben lien quan:

2005VND

2004VND

27.152.743.254oa5.695.860.930

p vTbng CEng ty Dau Khi V iet Nam c n 4.483,976 633Chuyen nup Tbng Cbng ty Dm kh1 Viet Nam

Thu nhap cua Ban Giam doc trong nam nhu sau'.

76227.941

2005 2004

VND VN D

Luang va cac khoan phu cap 564.1283 12

So du vol cac ben lien quan tai ngay kot thuc nidn d6, nhu sau:

591 213.841

3 V 12/2005 31/12/2004

VND VND

Khoan phai tri 4,148,825.15iPhai tra Tong Cone ty

5,621 811 .660

5.3 So lieu so sank

Mot so s6 lieu cua boo coo nam tmoc duoc phan loci lai d phu hop vfii viec so souk vol so lieu cua

nam nay.