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

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1 TONG CONG TY DAU KHI VIET NAM CONG TY DICH VU DU LICH DAU Kill BAO CAO TAI CHiNH DA DUOC KIEM TOAN CHO NAM TAI CHINH KET THUC NGAY 31 THANG 12 NAM 2005 Thing 4 nsm 2006

2 TONG CONG TY DAU KHI VIET NAM CONG TY DICH VU DU LICH DAU Kill 12 AB Thanh Da, Quan Binh Thanh, Thank pha HS Chi Minh, CHXHCN Viet Nam MUC LUC NO[ DUNG TRANG BA O 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

3 TONG CONG TY DAU Kill VIET NAM CONG TY DICH V1 DU LICH DAU KHI 12 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 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# dbng, trong d6 gia to that to ph5n von Nha nubs tai Cong ty la dbng. Cong ty dang lap va hoan chink phuong An c6 ph5n h6a de chuyen sang heat dam, then hinh thuc cdng ty c6 phan trong nam 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 dbi sting chi tic knit d6nps diu a lien khl tree va ngoai h 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 co that 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 tv pang 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 cdng bo [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 nay gbm: 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).

4 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. ^^ ^ na H' U U Un`+ U Yryi }if ^i^ r.caau^_i/.. tie ^r: ' ditn cho Ban Giam doc, - ^wgav rr' TF'rSntoong Tao Giant dolc Neay 14 thong 4 nom 2006

5 yacd I^D CONG TY KIEM TOAN VIET NAM CHUVEN NGANH KI M TOAN, KE TOAN VA TLr VAN Ldu 11, Trung tdm ThUOng mqi Shc Gon 37 TOn Dac Foxing, Qugn 1, TP. H6 Chi Minh Tel : +(84-8) Fax : +(84-8) vaco-kernovacodtt.com vww,vacodtt.com So 124 /VACOHCM-KT BAO CAO CUA KIEM TOAN VIEN Kink et Ban Tong Giam d6c Tong Cling ty Diu Khf Viet Nam Ban 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 cue cube kiem Loan. Ca sa can 4 kien 0 S 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 chung roi_ Trng nam 2005, Cfing ty da tin hanh xac dinh gia tri doanh nghiep de c6 phan hoa vai gia tri, thuc to cua Cbng ty tai ngay 31 [hang 12 nam 2004 duoc xac dinh is dung Chip hen gia tri, s6 sach le 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 su anh huung cua s6 lieu nay dc'n We can tai chinh cho nam tai chinh ktt that ngay 31 [hang 12 nam 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 thai glan 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 thuc ngay 31 [hang 12 nam Chung t6i kh6ng than gia kiem ke tai san c6 dinh va khong kiem ke duoc hang hoa ton kho san at cua Cbng ty tai nosy 31 thang 12 nam 2005 vdi s6 tin la Ian loot la dong va dong va chung t6i cung kh6ng the ap dung cac thli tuc kiem roan khac d xac nhan tinh hien httu cue san lat ton kho va Ai san co dinh cua Cdng ty tai ngay nay. Vi vzy, chung toi kh6ng the xac nhdn ve su Men hau va gia tri cua san at ton kho va tai san cal dinh cling nhu su anh huung cua chung den ban cac tai chinh the n am tai chinh ket thic ngay 31 (hang 12 nam We phong chinh Ha No] 8 Phom Van phong Hai Phong Van phang Mien Trung Ng9c Thgch, B6ng Do, Ha N91 99 Bach DSrp. H61 Phang Meg 10. Tal :4(84-4) Tel :+(04-31 ) T60 M8 TCT KOy dyng CTGT 5 Fait: +(84-4) 77Nguy6n Du. Do Ndng e Fox: $84-31) '3- vacant Tel: +(84-511) Fox :.(84-511) vacodh.corn vaco-hpovacodtt. corn E-ma8: voce -mtovacodtt.c9m

6 Nhv da trinh bay tai Ghi cho 3.12 phap Chi cho ban can on chinh, Cong ty hien clang ghi nhan doanh thu dua tren has don phat hash cho khach hang. Theo y kien cua chug h5i, chinh sach nay khong phu hop vai cac quy dinh on Chuan muc ke toan Viet Nam so 14 (VAS 14) - Doanh thu v a thu nhap khac, theo d6 doanh thu ban hang duos ghi nhan khi giao hang va chuyen giao quyen so him cho ngubi mua va doanh thu tong cap dich vu duac ghi nhan khi cd bang chung ve ty' le dich vu cung cap hoan thatch tai ng ay ket thuc men de Ice toan. Neu nhu Cling ty ghi nhan doanh the then cac quy dinh tai VAS 14, khonn ph ai thu khach hang tai ngay 31 thang 12 nan 2005 se tang them dong, lai nhuan tnrac thug va ten nhuan sau thue cho main tai chinh ket thuc ngay 31 thang 12 nam 2005 s8 tang Ian toot la dong va 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 kho then 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 dong. Lai nhuan frolic thee va sau thue 88 Ian Inert tang len la dong va 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 quy dinh 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 2005 Long ty da trich chi phi tien Inning due tren don gia tien hung then doar h thu thap hon don gia tien Iuong da duac Tong Cong ty Dau khi phe duyet theo Quyet dinh so 3282/QD-LDTL ngay 8 thong 12 nam 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 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 Tu Giam dot Kiem Loan Klein Win vien Chong chi Kiem town vien so" D. 0028/KTV Chung chi Kiem to5n vien s6 0488/KTV may mat va dai then cho CONG TY KIEM TORN VIET NAM Ng ay 14 thong 4 nam 2006 Thanh ph6 Ho Chi Minh, CHXHCN Viet Nam

7 TONG LONG TY DAU KHI VIET NAM LONG TY D!CH VI) DU LICH DAU KHI 12 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 TAI SAN BANG CAN DOI Kt TOAN Tai ngay 31 thing 12 nam 2005 MA s6 Ghi Ini MAU B 01-DN Don vi tinh: Bong 31/12/ / 12/2004 A. TAI SAN NGAN HAN (100= ) r. 1. Tien va can khoan thong dvong tin Tien It. Phai thu ngin han Phai thu khach hang TrA tnruc cho ngubi ban Cac khoan phai thu khac Du phong cic khoan phai thu kh6 doi 139 ( ) ( ) 111. Hang ton kho Hang t6n kho IV. Tai sin ngsn han khac Chi phi tra trubc ngbn han L493, Cac khoan thu6 phai thu B. TAX SAN DAI HAN (200= ) 1. Cac khoan phai thu dal han Phai thu dai han khac II. Tai sin c6 dinh Tai san co dinh but hinh Nguyen gia Gi a ti hao man lay ke 223 ( ) ( ) 2. Tai sin co dinh vo hinh Nguyen gia Gia tri hao non lay k6 229 ( ) ( ) 3. Chi phi say dung ca ban do ding Cac khoan d'au to tai chinh dai han I. Dou tv van cbng ty can , IV. Tai san din han khac Chi phi am ma an dai han TONG CQNG TAI SAN (270= ) Cac ghi Chu tir trang l0 den trang 20 la mot bo ph in hap thamh cga ban cdo tai chinh

8 r TONG CONG TY DAU Kill V1tT NAM CONG TY DICH VI; DU LICH DAU KHI 12 AB Thanh Da, Quan Binh Thanh, Bao cao tai chinh Thanh pho Ho Chi Minh, CHXHCN Viet Nam Cho nam tai chinh ket thuc ngay 31 thang 12 nam 2005 BANG CAN DOI K$ TOAN (Tièp theo) Tai ngay 31 thang 12 nam 2005 MAU B 01-DN Don vi tfnh: Dong NGUON VON Ma 5o chit 31/ 12/ /12/2004 A. NQ PHAI TRA (300= ) Nq ng3n han Vay va no ng8n han Phai tra ngubi b6n Ngubi mua tr a tien trudc Thue va cac khoan phai nap Nha nu6c Phai tra cdng nhan vien Chi phi phai tra Phai tra nbi b Cac khoan phai tra, phai nap khac No dai han I. Ph 6i tra dai han cho ngubi ban Phai tra dai han khac Vay va no dai han B. VON CHU SO HUU (400= ) Von chu sa hit I. Von din to cua chu s& him Quy dau to phat tries Quy du phbng tai chinh Quy kh ac thuac van chu s6 h cr u Lai nhuan chua phan phai Nguon kinh phi va quy khac I. Quy khen thuang, phuc lai TONG CQNG NGUON VON (430= ) C6c ghi chu tf- [rang 10 ddn [rang mot by phdn hpp thdmh cua bdo cda tai chinh

9 TONG LONG TY DAU KHI VIET NAM CONG TY DICH VU DU LICH DAU KHI 12 AB Thanh Da, Quin Binh Thanh, Bao cao tai chinh math 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 TOAN Tai ngay 31 trang 12 nam 2005 MAU B 01-DN CHI TIEU Don vi ttnh 31/12/ /12/ Ngoai t cac loci Dola My USD Yen Nhat ]PY Bang Anh GBP 7 7 khau hao ca ban hien co Dong > ` GONG TY, ncm vu ml L. H t \ Iq D W k99 rd) / ^^ 04^IY.i) 4rv 7, Tran Cnng Tao Giam doc Ngay 14 thang 4 nam 2006 Le Khiem K% twin tru&ng Cac ghi cim t1! [rang 10 den trang 20 la mvt bd ph4n hqp thamh cua b6o c6o tai chinh

10 TONG CONG TY DAU KHI VItT NAM CONG TY DICH VI; DU LICH DAU Kill 12 AB Thanh Da, Quan Binh Thanh, Bao cao tai chinh Thank 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 DOANH Cho nam tai chinh kdt thuc ngay 31 thang 12 nam 2005 MAU B 02-DN Don vi tinh: Hong CHI TIEU MA so Ghi chu L Doanh thu ban hang va cung cap dich vu Cac khoan giem tru 03 ( ) ( ) 3. Doanh thu thua-n ban hang va cung cap dich vu Gia von hang ban 11 ( ) ( ) 5. Lai nhu5n gop ban hang va cung c5p dich vu Doanh thu hoat ddng tai chinh Bao gom: L&i tien gui Lai chenh leth ty' gib Chi phi tai chinh 22 ( ) ( ) - Bao gom: Chi phi lai vay 23 ( ) ( ) Lo chenh leth ty' gid ( ) ( ) 8. Chi phi ban hang 24 ( ) ( ) 9. Chi phi quan 19 doanh nghiep 25 ( ) ( ) 10. Lai nhudn thu5n tu hoat ddng kinh doanh Thu nhup khac Chi phi kh ac ( ) ( ) 13. Lai nhu8n to hoat ddng khac Lou nhuan tru6c thud Thu@ thu nhep doanh nghiep ( ) ( ) 1 au thud C NG iy "Z vr/ D1CH µ0 Du 1ID41z^ ^' Dl^iJ Ku; j^ Ik4rdys Fry. D u1hi/^^ Iran CEng Tao Giam doc Ngay 14 Lining 4 nam 2006 Le Khiem Ke to5n trtrdng Cac ghi chu to trang 10 den trang 2014 mot by phan hop thamh cua bao cbo tat chinh

11 TONG CONG TY DAU Kill VIET NAM CONG TY DICH VlJ DU LICH DAU Kill 12 AB Thanh Da, Quan Binh Thanh, Bao cao tai chinh Thanh 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 TE Cho nam tai chink ket this ngay 31 thong 12 alto 2005 MAU B 03-DN Don vi tlnh: DEng CHI TIEU sma Lum chuyen tien h7 hoat dq'ng kinh doanh 1. Lqi nhuan trv6c thue Dieu chink cho cdc khodn: - Khau hao tai san c6 dinh C6c khodn do phbng Ch6nh 16th ly gi6 thou thus hien 04 - ( ) - L6 tit hoot M ug d au to 05 ( ) ( ) - Chi phi Iii vay Lqi nhuan kink doanh trvbc thay dui von Iw d6ng Tang cdc khodn phai thu Giam hang ten kho Giant cdc khodn phai na 11 ( ) ( ) - Giam chi phi tra trubc Lai vay da tra 13 ( ) ( ) - Thud thu nhap doanh nghi 6p da n6p 14 ( ) ( ) - Tien chi cho eec khodn q kh6c 16 ( ) ( ) Lunt chuyen tien thu A n tg hoat dung kinh doanh II. Lvu chuyen tin tr hoat dgng dolt tw 1. Tien chide two sam tai san c6 dinh 21 ( ) ( ) 2. Tien thu do thanh 19 tai san c6 dinh Thu I"5i tin gui Thu h6i von gop lien doanh Luu chuyen tien thu a n tir host d6ng dau in 30 ( ) ( ) Ill. Lou chuyl 1. Tien thu do di vay Tien hoan na no vay 34 ( ) (18& ) 1 3. V6n duac cap to T6ng Cong ty Lou chuyen ties thuan t r heat dog tai chinh Lou chuyen tien va cdc khodn twang during tie'n thuan Tien va cue khodn twang dvong tin ddu nom Tien va cic khodn tvaog throng lien cu6i nam 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 tang d6ng so v6i gia tri s6 such. Ngoai ra, tong nam, khoan dim to van Cong ty Lien doanh Petro 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 dung va O' OtcJR no Tit ^n -h; An.,., FA, 4tVrnn nnh htrm.o din cn Lm ehuvcn ti An npn 4hAne d,rnr cao hut chuyen tien te..1n; F'.Y^ Tran Cong an Giam do`e Ngay 14 thing 4 nam 2006 Le Khiem Ke tean trvdng Cdc ghi chu td trang 10 den [rang 20 lk mqt bo phan hop thdmh cua bdo cao tai chinh

12 TONG LONG TY DAU KHi VIETNAM CONG TY DICH VV DU LICH DAU KHI Rio cao tai chinh 12 AB Thanh Da, Quan Binh Thanh, Thanh ph6 H6 Chi Minh, CHXHCN Viet Nam Cho nam tai chink ke-t time ngay 31 thing 12 nam 2005 CHINH MAU B 09-DN GHI CHI) BAO CAO TAI 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 dang, tong d6 gia trj thuc to phan von Nha nubc tai Cbng ty In 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 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 (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 (), 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 hien hinh 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.

13 TONG CONG TY DAU Kill VIETNAM CONG TY DICH VI) DU LICH DAU KHI 12 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 nghiep VAS 23 Cac an kien sau ngay ket thuc men do ke town VAS 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 doanh VAS 18 Cue khoan du phong, on san va no tiem tang VAS 19 Hop dung bao hem VAS 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 d in 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-

14 TONG CONG TY DAU Kilt VI$T NAM CONG TY DICH VI) DU LICH DAU Kilt Bao cio tki chink 12 AB Thanh Da, Quo Binh Thanh, 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 tai sin 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 nha thau 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 Phuang Lien van tai 14,2-20 Dung cu quan ly Tai san phuc Igi 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 m' dat thuoc khuon vien Khach san Thanh Da vdi thoi gian an dung khong xac dinh va quyen sir dung 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 dua tren 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 Cac khoan gap von lien doanh la thba thuan ten co s6 ky ket ho.p ding out then do Cong ty va cac ben 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 s "Ban cao tai chinh hqp that va ke toan 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-

15 TONG LONG TY DAU KHI VI$T NAM CONG TY D{CH VV DU LICH DAU Kill Bao can tai chink 12 AB Thank Da, Quo Binh Thanh, 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 l ei 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 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 cho bat 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 Ghi nhan doanh thu 3.13 Ngoai to Dearth thu dugc ghi nhan nen ca so boa don phai hank. 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 qua boat 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 le ech 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 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 gom cat, 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 ve thud. 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 thu hot 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-

16 TONG CONG TY DAU KHI VIfT NAM CONG TY DICH VV DU LICH DAU Kill 12 AB Thanh Da, Quan Binh Thanh, Bao On tai chinh Thanh 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 don mot so dieu tai Quy cho quan ly tai chfnh cua cling ty Nina nuoc va quan ly von nha nu6c deu to van doanh 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 kho an tuang throng tien 31/12/ /12/2004 Ti n mat Ti n gui ngan hang Hang ton kho 31/12/ /12/2004 Hang mua clang di tren dubng Nguyen lieu, vat lieu Cling cu, dung cu 647, Chi phi san xudt, kinh dearth do dang Hang hod , Hang gui di ban 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.

17 I I I I I I I I I I 0 0 TONG CONG TY DAU KHI VI67' NAM CONG TY DICH V(1 DU LICIT DAU KIII 12 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 Bao cao taj chinh Cho 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 May m6c thiot bi Plu ong Lien On tai Dung cu quan l9 Tai san phut loi NGUYEN CIA So du tai 1/ Tang do mua sam mot Tang do xac djnh gia tri doanh nghitp Giam do thanh 1y, nhuong ban ( ) ( ) ( ) ( ) - ( ) Giant do sic djnh gia trj doanh nghitp ( ) ( ) - ( ) - ( ) So du tai 31/ ,118, CIA TRI HAO MON LUY Kt S6 du on 1/1/ Trich via chi phi trong nam Tang do xac djnh gia tri doanh nghitp Giant do thanh ly, nhuong ban ( ) ( ) ( ) ( ) - ( ) Giant do sac djnh gia tri doanh nghiep ( ) ( ) (350, ) ( ) ( ) So du tai 31/12/ , GIA TRI CON LAI Sir du tun 31/12/ So do tai 31/12/ 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 giam dung, dung thbi gia tri hao mbn lay ke sau khi xac djnh tai giim dong de lam cho gia trn con lai cua on san co djnh tang thong ung la 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 ding. Tong f. I nc

18 TONG CONG TY DAU KHI VICT NAM LONG TY DICH VI) DU LICH DAU KHI 12 AB Thanh Da, Quan Binh Thnnh, Thanh pho Ho Chi Minh, CHXHCN Viet Nam Bao 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-DN Cdc 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 Phan mem Cbng NGUYEN GIA Sd du tai l/1/ Tang trong nam Giam ( ) - ( ) So du tai 31/12/ GIA TRI HAO MON LUY KE So du tai 1/1/ Trich vao chi phi trong nam So du tai 31/12/ GIA TRI CON LAI So du tai 31/12/ So do tai 31/12/ Quyen sir dung dat giam trong nam the hien phan gin tri quyen sir dung dat khong can dung tai khuon vien Khach san Thanh Da duoc hoan tri lai cho Uy ban Nhan thin Thanh pho Ho Chi Minh khi 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/ /12/2004 Cling ty Lien doanh Petro Viet Nam - Song Tra Cong ty Lien doanh Petro Tower Tai san duoc Cbng ty dung de gbp v6n lien doanh tai Cong ty Petro Viet Nam - Song Tra va Cong ty Lien 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 s Bao cao tai chinh hop nhat va ke town cac 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 Tai ngay I thing I Tang ,558 Ket chuyen sang tai san co dinh ( ) ( ) Chuyen cho Ban quan 19 Nha may Loc din Dung Quit ( ) Ket chuyen vao chi phi tong nam ( ) Tai ngay 31 thing

19 T6NG CONG TY DAU KHI VIF,T NAM C6NG TY DICH VV DU L)CH DAU KHi 12 AB Thanh Da, Quan Binh Thanh, Bao cao tai chinh Thanh 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-DN Cbc 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 Nh a nudc 31/12/ /2004 Thue tieu thu dac bier Thud mat nh$p khan Thud thu nhdp death nghiep Thue nha dat Cac loaf thud khac Vay va nq d ai han 31/12/ /12/2004 Vay did han No dai han Tru: Vay va no dai han den han Ha ( ) ( ) Vay dai han the men hai khoan vay ngan hang vdi so tien vay Ian loot la dong va 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 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 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/ /12/2004 Trong Ong met nam Trong nam thu hai Tu nam thu ba den nam thlr nam San nam nam Tru: s6 phai tra trong Ong 12 thing (duoc trinh bay & phan no ngan han) ( ) ( ) So phai tra sau 12 thing

20 I I I I I I I I I TONG CONG TY DAU KHI VIET NAM CONG TY DICH VV DU LICH DAU Kill Bao On Nei chink 12 AB Thanh Da, QuAn Binh Thanh, Cho nam tai chinh ket that ngay 31 [hang 12 nam 2005 Thanh pho Ho Chi Minh, CHXHCN Viet Nam MAU B 09-DN 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 Von An to cua chu so him Quy dau to phat Irien Quy du phong tai chink Quy khen thu6ng, phut Iqi Lai nhuan chua phan phoi Qup khac Ihubc van chu so h0u Tong cong So du tai (/1/ Tan trong nam g Tong Cfing ty cap Chuyen quy Lei trong n6m Trlch or loi nhuin Glom trong n5m ( ) ( ) ( ) ( ) ( ) ( ) ( ) ( ) Xac djnh gia trj doanh nghiep ( ) ( ) Dieu chinh gain v 6n ( ) - - Ch e - ( ) ( ) - - ( ) ( ) uy n quy No T6n Cfin t ( ) ( ) p g g y 109 Pha h6i a a u ( ) ( ) n p v o c c q y Chi heu i6ih eo quy dish - - ( ) ( ) So' du igi 31 / 12/ au to cita chu so h0u giam d6ng do viec xac dinh Iai gia tri doanh nghiep cua Cfing tytai ngay 31 thong 12 nam 2004 nh6m mvc dich ca phan hda Trong nam, von d' then 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 d h u in cua chti so h0u gam trong ram v6i so tien la 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 s ngay 23 thong 9 nem 2005 Cu Tong Cling ty Dau Kh1 Viet Nam.

21 TONG CONG TY DAU KHI VItT NAM LONG TY DICH VV DU LICH DAU KHI 12 AB Thanh Da, Quan Binh Thanh, Thanh phi Ho Chi Minh, CHXHCN Viet Nam Bao can tai chinh Cho nam tai chinh ket thuc ngay 31 thang 12 nam 2005 GHI CHU BAO CAO TAI CHINH (Tiep theo) MAU B 09-DN Cdc 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 Hoat do"ng xay dung Hoat do"ng thuang mai Hoat ding khac Lqi nhuan tar host dgng khac Tien thu tur thanh ly tai san c6 dinh Cac khoan thu khac Thu nhap khac Gia tri can tai cua tai san c6 dinh d8 thanh ly ( ) ( ) Cac khoan chi khac ( ) Chi phi khac ( ) ( ) Lqi nhuan tir host don; khac Thue thu nhap doanh nghiep Lai nhuan tru6c thud Thu nhap chin thud g Thud su$t 28% 28% Thue' thu nhap doanh nghiep Thud thu nhap doanh nghiep dugc tinh theo thud su$t c6 hi u Inc tai ngay ket thuc nidn db kd Loan la 28% tinh tree thu nhap chin thud. Khong c6 thud thu nhap hoar lai phai tra hay tai san thud thu nhap hoan lai bbi vi kh6ng cd chinh Tech tam thbi dang ke giua gia tri ghi s6 cua cac khoan mud tai san hoac 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 ngang vii lich thanh town nhu sau: 31/ /12/2004 Trong Ong mot nam Tu nam thu hai den n3m thir nam Sao nam nam

22 TONG LONG TY DAU Kill VI$T NAM LONG TY DICH VV DU LICH DAU 1SHI Bao can tai chink 12 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 m2 tai X8 H6 Nai 3, Huyen Th6ng Nh&t, Tinh Doug Nai ma C6ng ty nhpn chuyen 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 S6 tien thud ml dmt a Quang NgAi vol gia thud d6nglm2. Tien thud dot thong to ngay I thong I nam 2006 den ngay 13 thong 1 I nam NghhQp vu v a so du v&i cac ben lien quan duoc tra hang Trong nam, C6ng ty da co cac giao dich sau vai cac ben lien quan: o Tbng CEng ty Dau Khi V iet Nam c ap v n 4.483, Chuyen nup Tbng Cbng ty Dm kh1 Viet Nam Thu nhap cua Ban Giam doc trong nam nhu sau' VN D Luang va cac khoan phu cap So du vol cac ben lien quan tai ngay kot thuc nidn d6, nhu sau: 3 V 12/ /12/2004 Khoan phai tri 4,148,825.15i Phai tra Tong Cone ty ^5, 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.