Mdu CBTT/SGDHCM-06(Ban hdnh kdm theo Quy€t dinh sd 07/2013/QD-SGDHCM ngdy 24/07/2013 cila
TGD SGDCK T7HCM vA Quy chA COng bA tltAng fin tsi SGDCK TPHCM)
cTY CP VAN TAMxBp oo nAr aN
3;;ltrtrt;;3
56: 37 I 0-201 6/CBTT-HATSHe NQi, ngdY 28 th6ng 10 n6m 2016
COxC BO THONG TIN TRflN CONG THONG TIN DIB'N TtI Cua UvBAN CHI.NG KHOAN NHA NTIOC VA SGDCK TPHCM
CQNG HOA XA Ugt cHU NGHIA VIET NAM
DQc rgp -l:.r:j4nh phric
b6t thuong E theo you cAu dainr, r.Y
Kinh gfri: - Uy ban Chrtng kho6n Nhir nudc- SO Giao dich Chr?ng kho6n TP HCM
C6ng ty C6 phAn V4n tdi vd Xtip dO Hii AnCdng ty
DiQn tho4i
Fax
M6 chimg kho6n HAHDia chi trp so chinh TAng 7, sO 45, ph6 trieu Vi6t Vuong, Phucrng Bni ThiXudn, QuQn
Hai Bd Trtmg, Thenh pnO Ua NQi, ViQt Nam
043.9877515
043.9444022
Nguoi thgc hiQn c6ng Ph4m Thi Hdng Nhung
b6 th6ng tinDia chi: TAng 3, toa nhd Hii An, km2 ducrng Dinh Vfi, P.E6ng Hei, Q.Hai
An, TP.Hdi Phdng
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Hdi An.
Vqn tai vd X€p dd
Thdng tin ndy dd dugc c6ng b6 trdn trang th6ng tin diQn tu cua c6ng ty viro ngdy 2811012016
tpi ducrng d6n www.haiants.vn.
Chring tdi xin cam k6t c6c th6ng tin c6ng b6 tr€n ddy ld dirng sg that va hodn todn chfu tr6ch
nhiQm tru6c ph6p luft vC nQi dung c6c th6ng tin di c6ng b6.
Tdi liEu dinh kdm:
- Bdo cdo Titi ch{nh Hqp nhAt Qui'III ndm 2016
'.n/ ccr'lc tv-:/ c0'puAr'rr i vnH rnr v,t xri
*\ HAI AN It$*#g/q*tr&%&,yff','Y
UBND TP HA NQIcrY cP vdN rAt v.L xfp oO HAI a.N
ceNG HoA xA ngr cn0 NcuiL vIPT NAMDQc lflp - Tg do - Hgnh phfc
se,'&,toQacD-HATSHd N1ii, ngdy!,(thdng t0 ndm 2016
BAN GIAI rniNn so LIEU BCrc HgP NHAr QUV 3 NAM 2016
Kfnh gfri: S& giao dich chrfrng khorln Thhnh ptrii ffO Chi Minh
T6 chric ni6m yi5t: COng ty CO phAn v$n tii vi x6p dd Hii An
Dia chi: TAng I sO +S phO trigu Viqt Vumg, phudng Bni Thi XuAn, qufln Hai
Bd Trung, Ha NQi
Md chimg kho6n: HAH
GiSy chting nhfln dAng ky doanh sO OtOlSt8809 do S0 ke ho4ch vd dAu tu
thdnh pnO Ua NQi cdp lAn ddu ngdy 08/0 5l20}g vd cAp thay d6i lAn thri 08 ngdy
0511212014.
Chfng tdi xin gi6i trinh sO tigu b6o c6o tdi chinh hqp nh6t Quy 3 nim nay lgi
nhu{n sau thu6 cria C6ng ty c6 gi6m 4lYo so v6i cirng kj'n6m ngo6i ld do:
- S6n luqng hang qua cing gidm
- f6t c6u sin luqng thay d6i:
+ Hdng nQi dia t[ng
+ Hdng xu6t nhflp khAu gi6m, container l4nh gi6m.
Chfng t6i cam doan nhtng thdng tin gi6i trinh trong ban ndy ld chinh x6c vd
cam k6t tudn thri ciic quy dinh cria phdp luflt vA chting kho6n va thi trucrng chimg
kho6n.
c6Nc TY CP y rAr va xnp n6,uAt tN*y
. cOrue rv
VAN TAI VA X
ffo,ilb^frWrfuW
coNG TY CP VAN rAr va xnp oO HAr ANTdng 7 sii ls pnii TriQu viQr vuong, phudng Biti rhi xudn, euQn Hai Bd rrung, Hd Ni,i.
-__-__:::-:==:=:==_-=:=
BAo cAo TAr cHiNH Hop NHAreuf 3 NAM 2ot6
K6 toSn truong
Ph4mMfq ffOng Nhung
Girlm tl(ic
cOruo rvco'pHAtl
vAlr rAr vFXfi
\ nAt nu
Hd N|| thdng l0 ndm 2016
CONG TY CO PHAN VAN TAI VA XEP DO HAI ANDia chi: TAng 7, sti +S tripu ViQt Vuong, phudng Bni Thi Xu6n, quQn Hai Bd Tnmg, He NQi
sAo cAo rAr cHiNH HoP NHAr euY 3
cta nim tdi chinh ti5t tnnc ngdy 3l th6ng 12 ndm2016
nANc cAx o6r KE ToAN HgP NnArT4i ngiy 30 th6ng 9 n5m 2016
rAI SAN
TAI SAN NGAN HAN
Tidn vi c6c khoin tucrng tluong tidnI len
C5c kho6n tucmg cluong tidn
II. Eiu tu tiri chinh ngf n h3n
l. Chung khorln kinh doanh
2. Dg phdng gi6m gi6 chimg khorin kinh doanh
3. DAu tu nim giir diSn ngdy cliio hpn
III. C6c khoin phii thu ngin h4n
1. Ph6i thu ng6n h4n cria kh6ch hdng
2. Tritru6c cho ngudi b6n ng6n hpn
3. Phii thu nOi b0 ng6n han
4. Phii thu theo ti6n d0 k6 hoach hqp d6ng x6y dpg5. Phii thu v6 cho vay ng6n hpn
6. Ph6i thu ng6n hpn khSc
7. Ds phdng phii thu ng6n hpn kh6 ddi
8. Tdi sin thit5u chd xf lf
IV. Hing t6n khol. Hang t6n kho
2. Du phdng giim gi|hdng t6n kho
Tii sin ngin hgn kh{cChi phf tri tru6c ngin trqn
Thu6 gi6 tri gia tdng tluqc kh6u truThui5 vd c6c khoin kh6c ph6i thu Nhd nuoc
Giao dfch mua b6n l4i tr5i phitiu Chinh phri
Tdi s6n ng6n hpn kh6c
Me Thuy6tsii minh s6 cuSi ty
356,653,687,554
v.l 231,929,465,727
37,766,236,272
194,163,229,455
Dcrn vltinh: VND
Sd oiu nim
A.
I.1.
2.
100
83,390,020,595
v.3 69,403,982,245
v.4 9,910,526,502
4,388,43g32;(312,927,473)_
35,106,921,285
35,106,921,285
6,227,279,947
5,734,124,912
376,257,285
116,897,750
271,936,183,156
157,637,362,387
42,041,526,771
115,595,835,616
66,616,690,213
63,640,851,212
1,772,867,041_
1,50g,465,57;(306,493,612)_
28,171,316,193
28,171,316,193_
19,510,8141363
841,885,249
18,665,773,714
3,155,400
110
lll112
t20t2l122
123
130
t3t132
133
134
135
136
137
139
v.5Y.6a
Y.7
140
141 V.8
149
v.1.
)3.
4.
5
1s0
151
152
153
154
155
V.9a
v.l5
//;,z.lE'
a\
Bdo cdo ndy phdi dugc dqc citng vdi Bdn thuyiit minh Bdo ctio tdi chinh hqp nhiit
coNG TY CO PHAN VAN TAr VA XEp DO HAr ANDla chi: TAng 7, si5 +S tripu ViQt Vucrng, phulng Bti Thi Xudn, qufln Hai Bd Trtmg, He NQi
eAo cAo rAr cHiNH HoP NHAr euf 3
ctia n6m tdi chinh ti5t ttuic ngdy 31 thdng 12 ndm 2016
Bing c6n O5i tr6 toSn hqp nh6t @i5p theo)
TAI SAN
B - TAI SAN O. T HAN
I. Cfc khoin phfri thu dii hgn
l. PhAi thu ddi hqn ctakh6ch hdng
2. Tri tru6c cho ngudi brin ddi h4n
3. Vdn kinh doanh d tlon vi trgc thuQc
4. PhAi thu nQi bQ ddi han
5. Phii thu vd cho vay dii h4n
6. Phii thu ddi han kh6c
7. Dyphdngphiithu dii hpnkh6 ddi
il. Tdi sin c5 alnn" a -..,^L Tdi sAn c6 tlinh hiru hinh
NguyAn gid
Gid tri hao mdn lily kiit-.,..2. Tdi sin c6 tlinh thuO tdi chinh
NguyAn gid
Gid tri hao mdn lily kea-..3. Tdi s6n c6 tlinh v6 hinh
NguyAn gid
Gid tri hao mdn lily kii
III. BAt dQng sin tliu tuNguy6n giri
Giri tri hao mdn lty ki5
IV. Tii sin dO dang diri h4n
l. Chi phf sin xu6t, kinh doanh dd dang ddi han
2. Chi phi x6y dpg co bin dd dang
V. EAu tu tii chinh dhi h4n
1. DAu tu vdo cdng ty con
2. Diu tu vdo c6ng ty li6n doanh, li6n ktit
3. DAu tu g6p v5n vdo don vi khric
4. Dp phdng ctAu tu tdi ch(nh ddi h4n
5. DAu tu nim gift iliin ngdy tl6o h4n
VI. Tni sin dii hgn kh6c
1. Chi phi tri trudc ddi hpn
2. Tdi s6n thui5 thu nhfp hodn l4i
3. Thi6t bi, vflt tu, php tirng thay thti ddi han
4. Tdi sin ddi hpnkh6c
5. Lqi th6 thuong m4i
TONG CQNG TAI SAN
Thuy6tminh s5 cu6i trY
611,745,620,674
3,338,228,123-
M5so
200
Sii tliu n5m
210
211
212
213
214
215
216 V.6b219
220
221 V.10222
223
224
22s
226
227 V.l l228
229
230
231
232
240 Y.12
241
242
250
251
252 Y.2a
253 Y.2b254
255
260
261 V.9b
262
263
268
269
270
3,338,228,n;
558,361,577,783
554,301,313,330
804,077,332,401
(249,776,019,071)
4,060,264,453
6,916,677,885
(2,856,413,432)
7,877 11181199
7 ,877 ,l I 8, 199
27,039,160,909_
22,038,294,409
5,000,866,50:
15,129,535,660
15,129,535,660
648,940,537,145
3,336,908,123
3,336,908,123
590,148,653,166
586,813,131,791
779,973,143,531
(193,160,011,740) _
3,335,521,375
s,851,969,885
(2,516,448,s 10)
:
21,891,769,895
21,891,769,895
23,663,217,600
18,662,351,100
5,000,866,500
9,899,988,361
9,899,988,361
,7
!\1,
\
Bdo cdo ndy phdi clugc d7c cilng vdi Bdn thuyiit minh Bdo cdo tdi chinh hqp nhiit
968,399,308,228 920,876,720,301
cOnc w cd pnAn vAn rAr vn xEp oO nlr ru,t
Dia chi: Tdng 7, si5 +S triqu Uip, Utr*r, phudng Bti Thi Xudn, qu{n Hai Bd Trtmg, Hd NOi
nAo cAo rer cHiNH sop NsAr quY :cria ndm tdi chinh tci5t ttuic ngdy 3l thdng 12 ndm 2016
Bing c6n a5i # toin hqp nh6t @i5p theo)
Thuy6tminh s5 cu5i ky
ME
^so 56 diu nxmNGUON V6N
C- NqPHAITRA
I. Nq ngin hgn
l. Phii tri ngudi brin ngin hpn
2. Nguoi mua trir tiAn tru6c ng6n h4n
3. Thui5 vd c6c khoin ph6i nQp Nhd nu6c
4. Phii tri ngudi lao tlQng
5. Chi phi phii tr6 ngin hpn
6. Phii trinQi b0 ngin hpn
7. Phii tri theo tii5n d0 k6 hoach hqp d6ng x6y dpng
8. Doanh thu chua thpc hiQn ngan tran
g. Phiitringinh4nkh6c10. Vay vd ng thu6 tdi chinh ngin h4n
ll. DUphdng phii tring6n h4n
12. Qu! khen thudng, phfc lgi
13. Qu! binh 6n girl
14. Giao dich mua b6n l1itrdiphi6u Chinh phri
II. Ng diri h4n
1. Ph6i tr6ngudi b6n ddi han
2. Ngudi mua tri ti6n tru6c ddi han
3. Chi phi phii tri ddi han
4. Phii tri nQi b0 vii v6n kinh doanh
5. Ph6i trinOi b0 ddi h4n
6. Doanh thu chua thUc hi€n ddi h4n
7. PhAi tri ddi h4n kh6c
8. Vay vd ng thu6 tdi chinh ddi han
g. Tr6i phi6u chuy,Sn <l6i
10. C6 phitiu uu <l6i
I l. Thuti thu nhflp hodn l4i phii tr6
12. Dg phdng phii trd ddi han
13. Qu! ph6t triiin khoa hgc vd c6ng nghQ
300
310
3l I V.13
312 V.14
313 V.15
314
315 V.l6316
317
318
319 Y.17a
320 V.18a
321 V.r9
322 V.20
323
324
376,877,993,846
164,355,471,935
55,795,748,618
335,806,324
11,692,568,637
9,070,857,609
5,468,070,264-
24,773,85130;
39,028,338,818
2,648,342,710
15,541,887,647
212,522,521,911
90,604,520,00;
121,918,001,911
400,604,907,781
167,671,267,935
44,509,475,172
383,606,600
14,856,003,290
20,581,260,986
386,506,838
24,811,g14,2g;
48,372,200,394
2,648,342,710
11,121,957,647
232,933,639,846
90,604,520,000
142,329,119,846
\l
6\330
331
332
JJJ
334
33s
336
337
338
339
340
341
342
343
v.17b
v.18b
Bdo cdo ndy phii ihtgc ilqc cilng tdi Bdn thuyiit minh Bdo cdo tdi chlnh hqp nh(it
c6r,rc ry cd pnhru vfln rnr vA xEp oO nar anEia chi: TAng 7, sO +5 tri6u ViQt Vuong, phubng Bni Thi XuAn, qu{n Hai Bd Trtmg, Ha NOi
sAo cAo rer cHiNH uqp NuAr eu* :cta ndm tdi chinh ttit ttrfc ngdy 31 thdng 12 ndm 2016
Bing cAn o6i tr6 todn hqp nhdt (iiip theo)
NGUON VON
D - NGUoN v6x cuu so nOU
I. V6n chri s& hitu
l. V6n g6p cta chri sd hfru
- Cii phi€u phii th6ng c6 quy€n bi€u quyiit^: ,.:- Lo pkrcu nt clat
2. Th[ng du v5n c6 phAn
3. Quy6n chsn chuyiln e6i trai pni6u
4. V6n khric cfia chri sd hiru- ^A . .i). uo pnreu quy
6. Ch6nh lQch tl6nh gi6 lai tdi s6n
7. Chenh lQch t'j gi6 h6i do6i
8. Qu! dAu tu phrit tri6n
9. QuI h6 trs s6p x6p doanh nghiQp
10. Qu! kh5c thu6c v6n chri s0 hiru
11. Loi nhu{n sau thu6 chuaphdn phdi
- LNST chra phdn phAt my tii ae" cu6i kj, trudc
- LNST chuaphdnphai 6, nay
12. Nguiin vtin dAutu xdy dpg co bin13. Lgi ich cO d6ng kh6ng ki6m so6t
Thuy6tminh Sti cuiii t<y
591,521,314,382
v.2l 591,521,314,382
231,962,320,000
231,962,320,000
58,788,380,922
(2,571,030,000)
r31,730,070,80;
163,217,999,836
65,994,677,830
97,223,322,006
8,393,572,815
MEso
430
431
432
S5 tIAu n5m
400
410
4tt4l 1a
4t 1b
412
413
414
415
416
417
418
419
420
421
42 la421b
422
429
520,271,812,520
520,271,812,520
231,962,320,000
231,962,320,000
58,788,380,922-
(2,571,030,000)
82,722,070,809
149,376,806,830
149,376,806,830_
(6,736,041)
II.t.)
Ngudn kinh phi vir qui khdc
Ngu6n kinh phi
Nguiin kinh phi dr hinh thenh tdi san c6 dinh
rONG ceNG NGUON vON
Ngudi l{p bi6u K6 torln tru0ng
TrAn Th! Thanh Hio Phgm Thi H6ng Nhung
968,399,308,228 920,876,720,301
Lpp, ngdy 24thing 10 ndm 2016
//*'ro/El*\rr.<)\
corue rv
vAlt tAl vir xrP t
HAI ANi
Bdo cdo ndy phdi ihryc d7c cirng vdi Bdn thuyilt ninh Bdo ctio tdi chinh hqp nhdt
T3 M4nh Cudng
cONG ry cO pHAN vAN rAr vA xEp oO nAr anDia chi: T6ng 7, s6 a5 trieu ViCt Vuong, phuong Bni Thi XuAn, qudn Hai Bd Tnmg, Hd NQi
sAo cAo rar csiNn nop Nnar euY :cia nim tei chinh kilt ttrric ngdy 3 I thang I 2 n5m 20 16
nAo cAo KET euA HoAT DQNG KIIIH DoAI\H HqP NHArQuf 3 cfra ntrm tii chinh k6t th0c ngiy 31 thing 12 nlm 2016
Ti J;, euf3ntrmnav
Ltiy
Quf 3 ntrm trufc
Don vi tinh: M{Dt6 tt oAu ntrm <I6n cu6i lY nly
Ntrm nay Nilm trufcCHi TIOU
1. Doanh thu bdn hing vi cung c6p dich vq
2, C{c khofln gif,m trir doanh thu
3. Doanh thu thuin vd bdn hAng vi cung c6p d
4. GiC v5n hAng bdn
5. Lqi nhuQn gQp vd bdn hilng vi cung cip dlc
6. Doanh thu hogt ilQng tii chlnh
7. Chi phl tii chinh
Trong d6: chi phi lli vay
8. PhAn lei ho[c 16 trong c6ng ty liOn doanh, li
9. Chi phf b{n hing
10. Chi phi quAn lf doanh nghiQp
It. Lqi nhufn thuin tir hogt ilQng kinh doanh
12. Thu nhfp kh{c
13. Chi phi khAc
14. Lqi nhufn kh{c
15. T6ng lgi nhugn k6 to{n trufc thu6
16. Chi phf thu6 thu nhip doanh nghiQp hiQn hi
17. Chi phi thud thu nhflp doanh nghiQp holn 11
18. Lqi nhufln sau thu6 thu nhfp doanh nghiQp
19, Lqi nhu{n sau thu6 c0a cdng ty mg
20 Lqr nhufn sau thu5 cria c6 d6ng kh6ng ki6n
2l L9li co bin tr6n c6 phi6u
22. L^isuy giim tr6n c6 phi6u
Nguiri lflp bi6u
01
02
10
1l
20
2l
a)
23
24
25
26
30
3r
32
40
50
5l
52
60
6l
62
10
7l
vI.l 112,892,519,810
vl.l I12,892,519,810
vl.z 81,502,836,115
31,389,683,695
vI.3 2,414,964,213
vI.4 924,088,846
921,016,748
vI.5 1,910,359,507
vr.6 7,9t8,330,761
26,872,587,805
vt.1 980,832,855
vI.8 21,611,559
959,215,296
27,831,803,101
2,796,639,745
t27,178,513,810
127,178,513,810
71,251,855,78E
55,926,658,022
2,172,224,603
4,601,400,274
1,205,730,919
r,249,904397
8,453,514,136
46,293,872,612
459,012,921
576,263,865
(117,250,944)
46,176,621,668
3.658.858.618
343,179,557,160
343,179,557,160
223,674,969,125
I 19,504,588,035
10,563,116,473
3,269,187,419
2,845,071,482
3,375,943,309
23,350,567,106
106,823,893,292
1,034,140,864
97,366,392
936,774,472
107,760,667,764
10,532,5r6,902
374,01 1,849,505
374,011,849,505
224,018,65r,518
149,993,197,987
9,539,485;208
10,110,958,136
4,042,952,865
2,481316,184
25,0r0,117J45
126,892,924,498
560,997J11
4,138,903,s81
(3,577,906,270)
123J15,018,228
9,534,877,700
25,035,163,356 42,511,763,050 97,228,150,862
25,002,997,065 42,511,763,050 97,223322,006
4,828,856
113,780,140,528
113,780,140,528
32,166,291
vl.g 996 1,792 3,959 4,777
K6 toin tru&ng
P;t ThiH6rg I'{hr.s
l0 n6m 2016
//">sl-l*\vt
Vr),Ot-'------/r9.( rnuNc ')7
cOrue rvco pHAlt
vAr'rtAtlIHAI AN
Bdo cdo nay phdi clugc ttgc citng bdn thuyil minh bdo cdo titi chlnh hqp nhiit
Ts Menh Cuirng
c6ruc w cd puAn vAru rnr vA xEp oO nAr ru,t
Dia chi: TAng 7, sO +S trigu Uip, Ur.r**, phucrng Bti Thi Xudn, qufln Hai Bd Trung, HeNOi
eAo cAo rlr cuiNu uge NuAr euf :cta n6m tdi chinh ki5t thric ngdy 3 I thSng 12 ndm 2016
sAo cAo LUU cHUYEN TrEN Tp HqP NHAr(Theo phuong ph6p gi6n tit6p)
Quy 3 cta nIm tii chinh k6t tt lic ngiy 31 thing 12 ndm2016
Don vitinh: VND
Liiy k6 tir tliu nIm tl6n cu6i t<y nayMii Thuy6ts6 minh NIm nav NIm trudc
1.
)
CHi TIEU
Luu chuy6n tidn tir ho4t ilQng kinh doanh
Lqi nhu\n trttdc thud
Diiu chtnh cho ctic khortn:
Kh6u hao tdi sin cO Ainn vd b6t dQng sin dAu tuC6c khoin dg phdng
Lai, 16 ch6nh lQch ty gi6 h6i do5i do tlinh gi5l4i
c6c khoin muc tidn tQ c6 g6c ngo4i tQ
Lei, 16 tii hoat dQng tlAu tuChi phi ldi vay
Cric khoin tli6u chinh khric
Lqi nhuQn th hogt itQng kinh doanh
trudtc thay ddt vdn ltu tlQng
Tdng, gi6m ciic kho6n ph6i thu
Tdng, gi6m hang t6n kho
Tdng, giim ciic kho6n phii triTing, gi6m chi phi tri tru6c
Ting, gi6m chimg khorin kinh doanh
-. ).I ren lal vay oa rathu6 thu nh{p doanh nghiQp ili nQp
Ti6n thu kh6c tt ho4t tlQng kinh doanh
Ti6n chi kh6c cho hopt ilQng kinh doanh
Lnu chuydn tiAn thudn ft hogt itQng kinh doanh
Luu chuy6n ti6n tir hogt itQng tliu tu
Ti6n chi d6 mua sim, x6y dpg tdi sin cd tllnh vic6c tdi s6n ddi h4n kh5c
Ti6n thu tri thanh lyi, nhugng b6n tii sin ci5 <lfnh vd
c6c tdi sin ddi h4n kh6c
Tiiin chi cho vay, mua c6c cdng cg ng cria
cton vi khric
Ti6n thu trOi cho vay, b5n lpi cdc c6ng cp ng ctia
tlon vi kh6c
Ti6n chi dAu tu g6p vl5n vdo don vi khric
Ti6n thu trOi aAu tu g6p v6n vdo clon vi kh6c
Ti6n thu ldi cho vay, ci5 tric vd lgi nhufln dugc chia
Lru chuydn trtn thufrn tt hogt itQng itdu fit
119,956,560,220 221,272,262,498
01 107,760,667,764
57,171,049,819
6,433,861
632,165,094
(10,524,188,939)
2,840,715,482_
157,886,843,081
(17,408,792,404)
(6,935,605,092)
23,010,354,340
(10,121,786,962)_
(3,054,330,958)
(22,405,051,785)_
(7,015,070,000)
123,315,018,228
45,248,005,827
488,716,084
7,437,768,435
(4,469,028,591)
4,042,952,865
176,058,432,842
8,547,621,625
(5,392,051,146)
63,933,134,925
(9,745,398,699)_
(3,978,800,501)
(3,850,461,548)
(4,300,215,000)
02
03
04
05
06 vI.407
08
09
10
llt213
14
15 V.15
t6t7 Y.20
20
2t
24
25
26
27
30
II.
l.
2.
J,
4.
5,
6.
7.
(11,474,562,481)_
9,178,441-
(138,253,625,441)
2,090,909,091
3,196,610,000
5.861,223,7648,568,538,776
Btio cdo ndy phdi ihrgc tlpc citng vdi Bdn thuy(it minh Bdo cdo tdi chinh hqp nhait
(2,896,845,264) (127,104,882,586)
cOnc w cd pnAru vAn rar vA xEp oO nAr anDia chi: Tdngl,si5 +S trigu Ui6, Ur.r**, phucrng Bili Thi Xudn, qufln Hai Bd Tnmg, HeNOi
eAo cAo rer csiNs uop NHAI euf :cta nim tdi chinh ttit ttuic ngdy 3 I thdng 12 ndm 2016
B6o c6o luu chuy6n tidn tQ hqp nh6t (ti6p theo)
MEso
Thuy6tminh NIm nay NIm trufcCHi TIflU
III. Luu chuy6n tidn tir hoqt tlQng tii chinh
1. Ti6n thu tir phrlt hdnh c6 phii5u, nh$n vl5n g6p cria
chri sd hftu
2. Ti€n trd lai viin g6p cho c6c chri sd hiru, mua 14i
c6 phitiu cta doanh nghiQp cl6 ph6t hinh3. Ti€n thu tri di vay
4. Ti6n tri ng g5c vay- -.:
i ..5. Ti6n tr6 no g6c thu6 tdi chinh
6. C6 tric, loi nhu{n di tri cho chri sd htu
Lnu chuydn fiin thaAn fu hogt itQng tdi chinh
Luu chuy6n ti6n thuAn trong nIm
Ti6n vi tuong tlucrng ti6n tIAu nim
Anh hucrng ctia thay OOi tyi gia frOi Ooai quy d6i ngo4i tQ
Ti6n vir tucrng tlucrng ti6n cu5i nIm
(42,738,600,913) (210,624,982)
3l
32
JJ
34
35
36
40
50
60 v.l
61
70 v.l
8,395,480,000
4,500,000,000
(32,612,351,913)-
(23,021,729,000)
67,47g,574,71;
(44,248,330,694)
(23,441,869,000)
74,321,114,043
157,637,362,387
(29,010,703)
93,956,754,930
77,086,650,648
256,194,865
:j
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23tg2e$6sJnru
Ngudi l$p bi6u
T4 M4nh CudngTrAn Th! Thanh Hf,o
24thdng 10 nim 2016
16 toSn tru&ngKitst. U'-.-
Ph4m Th! Hdng Nhung
c0rue 'rY
co'pHnu
vAlr iAr V
HAI AN
Bdo aio ndy phdi dugc d7c cilng vdi Bdn thuyilt minh Btio cdo tdi chinh hgp nhiit
cdne ry cd pnAr,r v[r'r rAr vA xEp oO uAr nnDia chi: TAng 7, sO +S tripu Vi6t Vucrng, phuong Bni Thi Xudn, qu{n Hai Bd Tnmg, thinh phi5 He NOieAo cAo rar csiNH Hqp NnAr qu*:Cho ndm tdi chinh ki5t thric ngiy 3 I thlng 12 ndm 201 6
nAN THUvET MrNH BAo cAo rAr cHiNH Hgp NHAr euY 3Cho n5m tii chinh t<6t tntc ngiry 31 thdng 12 ndm2016
DAC DIEM HOAT DQNG
Hinh thrfrc sO hiiu v5nCOng ty C6 phAn Vfn tii vi Xi5p dO FIei An (sau dAy ggi tit li "Cdng ty') lA c6ng ty c6 phAn.
Linh vrSc kinh doanhLinh vgc kinh doanh cria C6ng ty ld dfch vu.
3. Ngdrnh ngh6 kintr doanhHo4t d$ng kinh doanh chfnh cria C6ng ty ld: Cho thu6 bdi, biic xtip hdng h6a cAng bi6n, vAn tiibi6n.
Chu ki sin xu6t, kinh doanh th6ng thudngChu k! sin xu6t kinh doanh th6ng thudng cria C6ng ty kh6ng qfi 12 th6ng.
CAu trfc T{p tloinTflp ilodn bao g6m C6ng ty mg vd 02 c6ng ty con chiu sg kii5m so6t cria COng ty mc. Todn bQ c6cc6ng ty con dugc hqp nh6t trong 86o c6o tii chinh hqp nh6t niy.
Thilng tin vi trii cdu trfic TQp itodnThdnh lQp c6ng ty conTrong ndm, C6ng ty <15 tham gia g6p vi5n thdnh lflp Cdng ty TNHH Vfln tii Container H6i An v6ity lQ g6p vtin ld 5},5yo viin di6u lQ. Muc dich cria riec t[urn gia g6p v5n vdo C6ng ty TNFIH Vflntii Container HAi An ld kinh doanh tdu vfln t6i container.
Donh sdch cdc COng ty con itrqc h. p nhdt
:
1j
'l-tJl
I
lt
5a.
5b.
Ho4t dQng kinhTOn c6ng ty Dla chi trU sd chinh doanh chinh
T6ng l, tda nhd HAi An,
c6ng ty rNHH cing Hai f,ilrir.B:fi*u'fi1,ui, g:li_:ii^_oi.nAn quan H6i An, thdnh Ph]
uu cdng bi6n
c6ng ty rNHH v.n tdi ffii:i:, nhd Hii An, 100% 109% "t00Yo 100%
Container Hii An (i) Km 2 rludng Dinh Vfi,phuong D6ng Hai 2,qu6n Hii An, thdnh phtS
H6i Phdng Dich vu vdn tAi 69,13% 54,20 57,75% 57,7504
C6ng ty n6m giii 5},5yo quyen bi6u quy6t trgc ti6p tpi C6ng ty TNHH Vfln t6i Container Hii An vd7,25oh quy6n biiSu quy6t gi6n ti6p th6ng qua C6ng ty TNHH Dai lf vd Ti6p vfn Hii An.
Ti l9lqi ich^i L. ^!. -\so cuol so dau
kj, ndms5 cudi s6 aAu
kj, ndm
Bdn thuyit minh nay ld m\t bo phin hqp thdnh vA phdi ctuqc doc cilng vdi Bdo cdo tdi chinh hqp ntuit
c6ttc w cd pnhru vAru rAr vl xE'p oO nAr ar'rDia chi: Tdngl,s.5 +S trig, Vigt Voong, phudng Bni Thi Xudn, quf,n Hai Bi Trtmg, thdnh phii Ha NqisAo cAo rer cniNn sop NsAr euf:Cho nim tii chinh tilt ttuic ngiy 3 I th6ng 12 n6m 20 I 6
Bf,n thuy6t minh 86o c6o tiri chinh hqp nhdt (tii5p theo)
5c. Danh sdch crfrc COng ty fiAn kil itnqc phdn tinh trong Btio ctio tdi chinh hp nhdt theo phrongphdp vdn chrt sO hieu
Hopt tlQng kinhT6n c6ns fv Dia chi tru sd chinh doanh chinhCgng ty C6 phdn Dich vu TAng 3 tda nhd Hii An,T6ng hqp Hiian Km+2 6y6rt Dinh Vfi,
phuong Edng Hni 2,quQn Hii An, thdnh phiS
H6i PhdngC6ng ty TNHH Eai lf vd Tdng2 tda nhd Hii An,Ti6p vpn Hii An Km+2 ilu&ng Dinh Vfi,
phuong D6ng Hii 2,qufln Hii An, thdnh phdHii Phdng
Nhin viGnT4i ngiy tciit ttrfc k! b6o c6o T{p <lodn c6 206 nhdn vi6n <lang ldm viQc tai chc c6ng ty trong T{ptlodn (s6 cl6u n6m ld,197 nhdn vi6n).
lI. NAM TAr cHiNH, DoN vI TrEN Tp sr, DUNG TRoNG rn roAN
Nim tiri chinhNdm tdi chinh ctia T{p tlodn Uat OAu fi ngdy 0l thSng 0l vi k6t thirc vdo ngdy 3l thrlng 12 hdngndm.
Don vi tidn tQ srt dgng trong k6 torinEon vi ti6n tQ sft dpng trong kti to6n ld D0ng ViQt Nam (VND) do phAn l6n c6c nghiQp 4r duo. c
thpc hiQn bing tlon vitiAn t9 VND.
CHUAN Mr/c vA cHE De KE roAN Ar opNc
Ch6.lO k5 toin 6p dgngNgny 22 thbng 12 ndm 2014, BO Tei chinh <ld ban hdnh Thdng ta sO 2OO|\O|4ITT-BTC huong dinCh6 dO ktl to6n doanh nghiQp thay thti Quytit dinh sd 15/2006/QD-BTC ngdy 20 thang3 n6m 2006cria BQ trudng BO Tei chinh vd Thdng iI s6 2441209/TT-BTC ngdy 31 thing 12 ndm 2009 cta BQ
Tii chfnh cfing nhu Th6ng tu sO ZOZ\ZOI4ITT-BTC thay th6 cho phAn XIII - Thdng tu s6
16l/2007 TT-BTC ngdy 31 th6ng 12 ndm.2007 crta BO Tdi chinh hu6ng din l{p vd trinh b.aV 869c5o tdi chfnh hqp.nh6t theo ChuAn muc k6 to6n Vi6t Nam s5 25 "86o c6o tdi chinh hqp ntr6t va tiitoincbc khoin d6u tu vio c6ng ty con". C5c Th6ng tu ndy c6 hiQu lpc 6p dpng cho ndm tii chinhUet eau vio ho{c sau ngdy 0l th6ng 0l ndm 2015. T{p cloin 5p dr,rng c6c chuAn mgc k6 tohn,cilcth6ng tu ndy vd c6c thdng tu kh6c hu6ng d6n thUc hiQn chuAn mgc kli to6n cria BO Tei chinh trongviQc lflp vi trinh biy 86o c6o tdi chinh hgp nh6t.
Tuy6n b6 v6 viQc tufln thri chuin myc k6 to{n vir cn6 aQ k5 toanBan T6ng Gi6m di5c d6m bAo dd tudn thri y€u ciu cria c6c chu6n mgc k6 to6n, Ch6 d0 k6 torlndoanh nghiQp ViQt Nam dugc ban hdnh theo Th6ng tu sO ZOO/ZOI4ITT-BTC ngity 22 thring l2 ndm
T9"lQ quydnbi6u quy6t
^ t ,(. ^,( -l50 cuol 50 oaunim nim
ri lephAn sO hfiu
^t t, ^t -\so cuol so oaundm ndm
36% 360/o 20% 20%
50o 50Yo 50% 50%
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2.
III.
1.
Bdn thuyit minh nay td mil bA phin hqp thanh vd phdi duqc dqc cilngrdi Bdo cdo tdi chinh hqp nfuit
c6r,rc ry cd pnhru vAru rAr vA xE'p oO nAr aruDia chi: TAngT,sii 4S trig, Viqt Vo*g, phuong Bni Thi Xudn, qu6n Hai Bd Trung, thinh ph6 He NOieAo cAo rar csiNn Hop NnAr eu*:Cho nim tdi chinh k6t thric ngiy 31 thdng 12 ndm2016Bin thuy5t minh 86o c6o tiri chinh hqp ntr6t (i6p theo)
2014, Thdng tu s6 202l20l4lTT-BTC ngiy 22 th6ng 12 nilm2014 cing nhu c6c th6ng tu kh5chu6ng d6n thgc hi6n churin mUc k6 to6n cria BO Tdi chinh trong viQc lflp vd trinh bdy 86o c6o tdichinh hqp nh6t.
ry. cAc cHiNH sACH KE ToAN Ap ouNc
1. Ccr s& lfp B6o c:lo tdri chinh hgp nh6t86o c6o tdi chinh hop nh6t dugc lflp tr6n co sd k6 to6n d6n tich (trir c6c th6ng tin li6n quan di5n c6cludng ti6n).
2. CosOhgp nh6t86o c6o tdi chinh hqp nh6t bao g6m B5o c6o tdi chinh tdng hqp cria C6ng ty mq vd 86o c6o tdichinh cira c6c c6ng ty con. C6ng ty con li <lcrn vf chfu sp ki6m so6t ctia C6ng O me. Sg ki6m so6tt6n tpi khi Cdng ty me c6 kh6 ndng truc ti5p hay gi6n titip chi ph6i c6c chinh s6ch tdi chfnh vd hoptclQng cria c6ng ty con di5 fhu d.u-o. c c5c lgi ich kinh tii tri c6c ho4t dQng ndy. Khi xdc dinh quyenki6m so6t c6 tinh d€n quy€n bi6u quy6t ti6m ning ph6t sinh tir c5c quy6n chgn mua ho{c c6c c6ngcp ng vi c6ng cu v6n c6 thii chuyiin AOi tnann c6 phi6u phO thdng t4i ngdy k6t thric nim tii chinh.
Ktit qui ho4t clQng kinh doanh cria c6c c6ng ty con duoc mua lpi ho{c b6n <Ii trong ndm dugc trinhbdy trong Brlo c6o k6t qui ho4t clQng kinh doanh hqp nh6t tir ngdy mua ho{c cho <ttin ngdy b6nkhoin il6u hr d c6ng ty con tl6.
86o c6o tii chinh cria cdng ty m9 vi c5c c6ng ty con sri dgng de hqp nh6t ctugc lfp cho cirng mQt
k! kti to6n vd 6p dsng c6c chinh s6ch k6 to6n th5ng nh6t cho c6c giao dich vd sU kiQn cing lo4itrong nhtng hoin cinh tuong 19. Trong trudng hgp chinh s6ch kri to6n cria cdng ty con kh6c v6ichinh s6ch kC to6n rip dpng th6ng nhdt trong Tpp <loin thi Bi{o c6o tii chinh cfia c6ng ty con sE c6nhirng di6u chinh thich hqp trudc khi sri dgng cho viQc lap B6o cr{o tdi chinh hqp nh6t.
Sti du c6c tdi khoin tr6n Bing c6n dtii k6 to6n giira cic c6ng ty trong ctrng T{p dodn, c6c giao dichnQi bQ, c6c khoin l6i nQi bd chua thgc hiQn ph6t sinh t[r c6c giao dlch ndy ph6i <lugc lo4i trir hointodn. C6c khoAn 15 chua thuc hiQn ph5t sinh tir c6c giao dich nQi b0 cfing dugc lo4i b6 trir khi chiphi t4o n€n khoin t5 AO rurOng th6 thu hOi duqc
"ALqi ich cfra c6 ddng kh6ng ki6m soSt th6 hiQn phdn l6i hodc l0 trong k€t qui kinh doanh vd tdi san
thu6n cria 96rg ty con khdng dugc ndm giir bdi Tdp dodn vd clugc trinh biy & khoin mgc ri6ng tr6n86o c6o k€t quA hopt <lQng kinh doanh hqp nh6t vd tr6n Bing cdn d6i kC to6n hgp nhdt (thuQc ph6nv6n chri s0 hiru). Lqi ich cria cd d6ng kh6ng ki6m so6t bao gdm gi6 tri c6c lgi fch cta c6 ddngkh6ng kiilm so6t t4i ngiy hqp nh6t kinh doanh ban dAu vi phAn lqi ich cta cd ddng khOng kiiimso6t trong birin dQng cria vtin chri sd hiru kO tir ngdy hqp nh6t kinh doanh. C6o khodn l5 ph6t sinht4i c6ng ty con itugc phan bO .tucrng r?ng v6i.phAn s0 hftu cira c6 d6ng kh6ng ki,5m.so6t, ki5 c6trudng hqp s6 16 d6 lon hon phAn sd hfru cria ci5 il6ng khOng ki6m so6t trong tdi s6n thu6n cria cdngty con.
3. C6c giao dlch blng ngoSi tQ
C6c giao dich ph6t sinh bdng ngo4i tQ dugc chuy6n d6i theo ty gi|tqi ngdy ph6t sinh giao dich. Sti
du c6c khoin msc tiAn t6 c6 g5c ngo4i tQ t4i ngdy k6t thric nim tii chinh tlugc quy <t6i theo fj'gi6t4i ngdy ndy.
Ch6nh lgch fj gi5 phSt sinh trong nim tir cfuc giao dlch bing ngoai tQ <tuqc ghi nh4n vdo doanh thuhoat dOng tdi chinh hoac chi phf tdi chfnh. Ch6nh lQch f! gi5 do d6nh gi6 l4i c6c khoin muc tidn tq
Bdn thuyil ninh nay ld mqt ba phdn hqp thdnh vd phdi d@c doc cilngrdi Bdo aio tdi chinh hqp nfuit l0
c6rue w cd pnAru vAru rAr vA xE'p oO nAr rnDla chi: TAng 7, sd +5 tri6u Vi9, Vr*g, phudng Bni Thi Xudn, qu4n Hai Bi Trtmg, thnnh pht5 He NgisAo cAo rar cuiNH HOp NnAr euV:Cho ndm tdi chfnh ki5t thric ngdy 31 thdng l2n6m 2016Bin thuy6t minh Bdo c6o tiri chinh hgp nh6t (ti6p theo)
c6 giic ngopi tQ t4i ngdy k6t thfc ndm tdi ch(nh sau khi bn tru ch6nh lQch ting vi ch€nh lQch gi6m<lugc ghi nhfn vio doanh thu hopt il6ng tdi chinh hodc chi phi tii chinh.
Ty.gi6 sri dpng 116 quy d6i cac giao dich ph6t sinh bing ngo4i te ld fi gi6 giao dich thr,rc t6 tai tnOidi€m ph6t sinh giao dich. Tf gi6 giao dich thUc tC d6i voi cfuc giao dlch bing ngo4i tQ tlugc x6cdlnh nhu sau:
. prii v6i hqp il6ng mua b6n ngoai tQ Gqp tl6ng mua b6n ngo4i tQ giao ngay, Igp <l6ng kj,hpn,hqp ddng tucrng lai, hqp tl6ng quy€n chgn, hop ddng ho6n d6i): t'j gieky kOt trong hqp d6ngmua, b6n ngo4i tQ gita Tfp eloin vd ng6n hdng.
. Oi5ivdi ngphiithu: tygiittyeiamuango4itQcriangAnhdngthucrngmai noiTflpctodnchi<linh khSch hing thanh to6n tpi thdi di€m giao dich ph6t sinh.
. Otii vdi ng phii tri: tS, ei6ty gilbin ngopi tp cria ng6n hdng thucrng m4i noi Tfp <todn du kitingiao dfch tai thcyi iliiim giao dich ph6t sinh.
. o5i vdi c6c giao dlch mua sim tii s6n ho{c c6c khoin chi phi dugc thanh toinngay bing ngopitQ (khdng qua c6c tdi kho6n ph6i tri): fj' gi6 mua ngo4i t9 cia ngAn hing thuong m4i noi T{pclodn thgc hipn thanh to6n.
Ty giiLsri dpng ee Oann gi|lqi s5 du c6c khoin muc ti€n tQ c6 giic ngo4i tQ t4i ngdy k6t thric namtdi chinh dugc x6c tllnh theo nguyCn tic sau:
. Otii v6i c6c khoin ngo4i tQ giri ngdn hdng: tj' gi6 mua ngo4i tQ cria ngdn hing noi TQp tlodn m0tii khoin ngo4i tp.
. O5i voi cic khoin mpc tiAn tQ c6 g5c ngo4i tQ <lugc phAn loai ld tdi sin kh6c: tj' gi6 mua ngo4it€ cria NgAn hdng Tfp tloan thudng xuy6n c6 giao dich.
. Oiii voi cdc khoin mpc tiAn t6 c6 gtic ngo4i tQ dugc phdn loai ld ng phii tri: ty gi6bbnngo4i tQ
cria NgAn hdng Tflp <loin thuimg xuy6n c6 giao dich.
Ti6n vir cric khof,n tuong tluong ti6nTi6n bao g6m ti6n m4t vd ti€n gtii ngAn hdng kh6ng kj, hpn. C5c khoin tuong <luong tiAn li c6ckho6n dAu tu- ngdn hpn c6 thdi h4n thu hdi khdng qu6 3 th5ng k0 tir ngiy ddu tu, c6 khi ndngchuy6n eOi a6.aang thdnh mQt luqng ti€n x6c ttlnh vn kh6ng c6 rrii ro trong viQc chuytin aOi tnannti6n t4i thbi tli6m b5o c6o.
Cdc khorin tIAu tu tiri chinhCdc khodn cho vayC5c khoin cho vay dugc x5c clinh theo gi6 gfrctru c6c khoAn dg phdng phAi thuth6 ddi. Dp phdngphii thu kh6 ddi ctia c6c khoin cho vay cluqc Up cdn cri vio dp ki6n mfc tdn th6t c6 th6 xiry ra.
Ctic khodn itiu ttr vdo cilng ty fiAn kdtC6ng ty li6n k6t ld doanh nghiQp md Tfp tlodn c6 6nh hucrng it6ng k€ nhtmg kh6ng c6 quy6n ki6mso6t d5i v6i c6c chinh s6ch tdi chinh vd hopt dQng. Anh hu&ng d6ng k6 th6 tripn oquy6n tham giavdo viQc dua ra c6c quy6t dinh v0 chinh s6ch tdi chinh vi ho4t <lQng cria doanh nghiQp nhfn <lAu tunhmg khdng ki6m so6t c6c chinh s6ch ndy.
C6c khoin itAu tu vdo c6c c6ng ty li6n ktit dugc ghi nh{n theo phucrng ph6p vdn cht s& htu. Theod6, kho6n dAu tu vdo c6ng ty li€n ktSt duo. c the hien trOn B6o c6o tdi chinh hqp nhSt theo chi phfilAu tu ban tliu vi didu chinh cho cfuc thay il6i trong phAn lqi fch tr6n tdi sin thuin cta cdng ty liOn
k6t sau ngdy cliu tu. Niiu lqi ich cfia T4p ilodn trong kho6n 16 cfia cdng fy liOn ktit l6n hon hoflcbdng gi6 tri ghi s6 cira khoAn ddu tu thi gi6 tri khoin d6u tu dugc trinh biy tr€n 86o c6o tdi chinhhqp nhdt li bdng kh6ng trir khi T4p tlodn c6 c6c nghia vp thyc hiQn thanh to6n thay cho cdng ty li6nket.
5.
4(
1
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Bdn thuyiit minh nay ld mot bA phdn hqp thdnh vd phdi dwc dpc cilngvoi Bdo cdo tdi chinh hqp nfuit ll
c6ne w cd pnhru vAn rAr vA xEp oO nAr auDia chi: TAng 7, sii aS trigu ViQt Vucrng, phudng Bni Thi Xuin, qufln Hai Bd Trung, thinh ph6 He NOisAo cAo rer cHiNs Hop NnAr euV:Cho n6m tdi chinh ki5t thfc ngdy 3 I thing 12 rfim 2016Bin thuy5t minh B6o c6o tiri chinh hqp nh6t (tii5p theo)
86o c5o tii chinh cira c6ng ty li6n kiit tlugc lflp cirng kj, kti torin v6i B5o c6o tdi chinh hqp nh6t criaT4p tfodn. Khi chinh srlch k6 to6n cria c6ng ty li6n ktit kh6c v6i chinh s6ch kii t96n 6p dpng thiingnh6t trong Tdp ttoin thi 86o c6o tdi chinh cria c6ng ty li6n k6t s€ c6 nhirng di6u chinh thich hqptru6c khi sri dpng cho viQc l6p 86o c5o tdi chinh hqp nh6t.
C6c khoin l6i, l5 chua thUc hiQn ph6t sinh tu c6c giao dlch v?i c6c c6ng ty li6n ktit dugc lo4i trirtuong img v6i phin thudc vd Tdp dodn khi lfp 86o c6o tdi chinh hqp nh6t.
Cric khodn tlfru ttr vdo cilng cqt vdn cfis ilon v! khticDAu tu vio c6ng cp v5n cta don vi kh6c bao g6m c6c kho6n d6u tu c6ng cg v5n nhung Tfp dodnkh6ng c6 quy6n ki6m so6t, <l6ng ki6m so6t ho{c c6 6nh huOng d6ng kC Otii vOi b6n dugc dAu tu.
C6c khoin tliu tu vdo c6ng cp v5n cria don vi kh6c itugc ghi nhfn ban diu theo gi6 g6c, bao gdmgi6 mua ho4c khoin g6p vrin c$ng cric chi phi tryc tiiip li6n quan tltin hoat tlQng clAu tu. C6 tr?c vdlqi nhuAn c:iua cdc kj, tru6c khi khoin dAu tu dugc mua ttugc h4ch to6n giim gi6 tri cria chinhkho6n dAu tu d6. CO tr?c vd loi nhudn ci'r. circ kj, sau khi khoin dAu tu dugc mua ttuqc ghi nhflndoanh thu. Cd tric <lugc nh6n bing c6 phi6u chi iluoc theo d6i st5 luqng c6 phiiSu tdng th6m, kh6ngghi nh4n gi5 tri cO phi6u nh{n <tugc.
Dg phdng t6n thSt cho c6c khoin ilAu tu vdo cdng cu v5, cia don vi kh6c tlugc trich lflp nhu sau:
. O5i v6i khoin <tAu tu vdo c6 phi6u ni6m y6t hoac gi6 trf h-o. p l! khoin dAu tu du-o. c x6c <t!nh tinc6y, viQc lflp du phdng dpa tr€n gi6 trf th! trudng cira c6 phi6u.
. piii v6i khoin dAu tu kh6ng x6c clinh ctugc gi6 tri hqp lf tai thdi di6m b6o c6o, viQc l6p duphdng <lugc thgc hipn cin cri vdo khoin l5 cria b6n tlugc ddu tu v6i mric trich lfp bing ch€nhlQch giffa vtin g6p thUc t6 cta c6c bOn t4i don vl kh6c vd v5n cht sd htu thgc c6 nhdn v6i t!' lQ
g6p vtin cria Tflp dodn so v6i t6ng s5 vi5n g6p thgc tti cta c6c b6n tpi don vi kh6c.
Tdng, gi6m sri dp phdng t6n th6t dAu tu vio c6ng cp v5n cfia don vi kh6c cin phii trich l{p t4i ngdyk6t thric ndm tdi chinh dugc ghi nh{n vdo chi phi tdi chinh.
Cr{c khoin phii thuCiic khodn ng phii thu <lugc trinh bdy theo gi6 tr! ghi s6 trt <li c5c khoin dg phdng phii thu kh6ddi.
ViQc phdn lo4i c6c khoin phii thu ld phii thu kh6ch hdng vd phii thu kh6c <lugc thUc hiQn theonguy€n tdc sau:
. Phdi thu cria khSch hing ph6n 6nh c6c khoin phii thu mang tinh ch6t thucrng mai ph6t sinh tirgiao dlch c6 tinh ch6t mua - brln gita Tflp ilodn vi ngudi mua ld tlon vf dQc lflp vdi Tfp ttodn,bao gdm cd cic khoAn phii thu v€ ti6n b5n hdng xu6t khAu riy th6c cho don vi kluic.
o Phii thu kh6c phin 6nh c6c kho6n phii thu khdng c6 tinh thuong mai, khdng li0n quan d6ngiao dich mua - b6n.
Dp phdng phii thu kh6 ddi clugc lfp cho tirng kho6n ng phii thu kh6 ddi cdn cri vdo tu6i ng qu6
h4n cria c6c kho6n ng ho{c dg ki6n mirc t6n thit c6 thi5 xiy ra, cg th6 nhu sau:
. ptii v6i ng ph6i thu qu6 hqn thanh to5n:
- 30% gi6 tr! d6i v6i khoin nq phii thu qu6 h4n tir tr€n 6 th6ng d6n dudi I ndm.
- 50% gi6 trl d6i v6i khoin nq ph6i thu qu5 h4n tir I nim <tiin du6i 2 ndm.- 70% gi6 tri d6i vdi khoin no phii thu qu6 hpn tir 2 ndm d6n du6i 3 ndm.
- IOO% gi6 tri rtdi vdi khoin ng phii thu qu6 h4n tir 3 nim trd l6n.
6.
Bdn thuyiit minh ndy ld mAt b0 ptuin hqp thinh vd phdi itugc dpc cilngvoi Bdo cdo tdi chinh hqp nhiir t2
7.
cOttc rv cd pnin vAru rAr vA xE'p oO nAr erDia chi: Ting 7, sti +S trigu Vie, Vo*g, phuong Bii Thi Xu6n, qufln Hai Bd Trtmg, thdnh phti Ha NgieAo cAo rer cHiNn HOP NHAT euY:Cho nIm tdi chinh t<i5t ttrtc ngdy 31 thdng 12 ndm20l6Bin thuy6t minh 86o c6o tii chinh hqp nh6t (tii5p theo)
. Orii vdi ng phii thu chua qu6 h4n thanh to6n nhung kh6 c6 khi ndng thu hdi: cdn cri vdo dgkit5n mtic tdn th6t AC hp dg phdng.
TEng, gi6m s5 du dU phdng ng phii thu kh6 ildi cAn phii trich lflp tai ngdy kiit thric ndm tii chinhdugc ghi nhfln vdo chi phi quin lf doanh nghiQp.
Hirng tdn khoHdng t6n kho dugc ghi nhpn theo gi6 th6p hon gifta gi6 g5c vd gi6 tri thuAn c6 th6 thUc hiQn dugc.
Gi6 g5c hang t6n kho ilugc x6c dfnh Atii vOi nguy6n v{t liQu, hdng h6a: bao gdm chi phi mua vdc6c chi phf li6n quan tryc tiiip kh6c ph6t sinh di5 c6 dugc hing t6n kho d clia ttitlm vi tr4ng th6i hiQntai.
Gi6 g6c cria hdng t6n kho dugc tinh theo phuong phdp nhfp tru6c, xu6t tru6c vd du-o. c h4ch toantheo phuong ph6p kO khai thudng xuy6n. Ri6ng Aiii vOi nhi6n liQu xu6t dirng cho tdu clugc tinh theophuong ph6p binh qudn gia quydn tring lin nh{p xu6t.
Gi6 tri thuAn c6 th6 thyc hiQn tlugc ld gi6 b6n u6c tinh cria hdng tdn kho.trong.kj,sin xu6t, kinhdoanh binh thuong trir chi phi u6c tinh <tO hoan thdnh vi chi phi u6c tinh cdn thii5t cho viQc ti6u thgchfng.
Dp phdng giAm gi6 hing t6n kho <lugc l6p cho timg m[t hing tdn kho c6 gi6 gdc l6n hon gi6 trithuAn c6 th6 thpc hiQn duqc. Tdng, gi6m s5 du dU phdng gi6m gi5 hdng t6n kho cin ph6i trich laptpi ngdy t6t thtc n6m tdi chinh <lugc ghi nh{n vdo gi5 v6n hang b6n.
Chi phi trrfl trudcChi phi tri tru6c bao g6m c6c chi phi thgc ti5 Oa pnat sinh nhrmg c6 li6n quan d6n k6t qui ho4tdQng sin xu6t kinh doanh cta nhi€u k! kti torin. Chi phi tri tru6c cria Tflp dodn bao gdm c6c chi phisau:
COng cy, dyng c1t
C6c c6ng cq, dpng cp dd dua vdo sri dpng dugc phdn b6 vdo chi phf theo phucrng ph6p dudng thingvdi thdi gian phdn bd kh6ng qu6 3 ndm.
Chi phi sfta chtba tdi sdn cd dinhChi phi sta chira tdi sin ph6t sinh m6t lAn c6 gi6 hi lon <lugc phdn bi5 vdo chi phi theo phucrngph6p clu<rng thing trong 3 n[m.
Tdri sin thu6 ho4t tlQng : :
ThuO tii san dugc ph6n lo4i li thu6 hopt tlQng ni5u phAn lon rui ro vd lgi fch gin lidn v6i quyAn sdhiru tdi san thuQc vd ngudi cho thu6. Chi phi thu6 hoSt dQng dugc ph6n 5nh vio chi phi theophuong ph6p dudng thing cho sui5t thdi h4n thud tdi s6n, kh6ng php thuQc vio phuong thftc thanhto6n ti6n thu6.
10. Tii sin c5 einn hiru hinhTii sAn c6 O6tr hiru hinh tlugc th6 hiQn theo nguy6n gi6 trir hao mdn lfiy kti. Nguy6n gi6 tii sin c6dinh htu hinh bao gdm toin b0 c5c chi phi mi Tfp dodn phii b6 ra tlii c6 dugc tdi s6n cti ainn tintr<t6n thdi diiim dua tdi s6n d6 vio trang th6i sin sing s.u dung. C5c chi phi.ph6tsinh sau ghi nhflnban diu chi dugc ghi ting nguy6n gi6 tii sAn cti dinh n6u c6c chi phi niy chic chin lim ting lgi ich
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Bdn thuyit minh nny b nAt b0 phdn hqp thimh vd phdi duqc rtgc cirngvdi Bdo ctio tdi chinh hgp nhtit l3
c6rue rv cd pnhu v[r'r rar vA xEp oO uAr anEla chi: Tdng7, s6 4s rricu viQt vuong, phuong Bni rhi Xu6n, qufn Hai Bi rnmg, thdnh phti He NgisAo cAo rer cHiNu HOp NHAr euY :Cho n[m tdi chinh tt5t ttrtc ngiy 3l thing 12 n6m 2016Bf,n thuy6t minh 86o cdo thi chinh hqp nhft (ti6p theo)
kinh t6 trong tuong lai do str dpng tii sin il6. C6c chi phi ph6t sinh kh6ng th6a mdn <li€u kiQn tr6nclugc ghi nhdn li chi phi sin xu5t, kinh doanh trong kj,.
Khi tdi sin ci5 dinh hiru hinh dugc b5n hay thanh ly, nguy€n gi6 vd giltri hao mdn lfiy ki5 dugc x6as6 vi l6i, 16 ph6t sinh do thanh llf <luo. c ghi nhdn vdo ttru ntr6ftray .[i pt i trong n6m.
Tdi sin c6 ainh hiiu hinh du-oc kh6u hao theo phuong ph6p ducrng thing dga tr6n thdi gian hirudpng u6c tinh. SO n5m kh6u hao ctia cr{c loqi tdi sAn c6 Ainn hft, hinh nhu sau:Loai tdi sin cti dinhNhd cria, vft kitin tnicM6y m6c va thi6t biPhuong tiQn vfln tai, truyOn d6nThi6t bi, dpng cg quin lliTdi sin cri dintr t<nac
56 nim8-205- l06-85-8
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11. Tii sin cd ainn vO hinhTdi sin cii Ainn v6 hinh clugc th6 hi€n theo nguy6n gi6 trt hao mdn lfly kri.
Nguy0n gi6 tii sin c5 <tfnh vO hinh bao g6m todn b0 c6c chi phi mi Tfp cloan phii b6 ra di5 c6dugc tdi sin cti ctinh tinh <t6n thdi di6m dua tdi s6n cl6 vdo tr4ngth6i sEn sdng sri dgng. Chi phf li6nquan dt5n tdi s6n cti Ainn v6 hinh ph6t sinh sau khi.ghi.nhdn ban dAu duqc.ghi nhdnln chi phi-sinxuAt, kinh doanh trong kj'trir khi c6c chi phi ndy g6n li6n v6i mQt tii sin c5 ainn v6 hinh cu th6 vdldm tlng lqi ich kinh t6 tir c6c tdi sin niy.
Khi tei sin c5 tlinh vd hinh <tugc b6n hay thanh ly, nguy6n gi5 vd gi|tri hao mdn lfry ki5 dugc x6asi5 vd l6i, 16 ph6t sinh do thanh lli ctugc ghi nhfln vdo thunhflp hay ctri phi trong ndm.
Tdi sin cti Ainn vO hinh cria T{p rlodn bao gdm:
Quyin s,fr dyng itdtQuy6n sri dgng d6t ld todn b0 c6c chi phi thuc t6 Tflp <loin itd chi ra c6 li6n quan trgc tiiSp t6i a5t stdung, bao g6m: ti6n chi ra d,5 c6 quydn sri dpng d6t, chi phi cho ctdn bir, giii ph6ng m{t bing, sanl6p mat bing, lQ phi tru6c ba... QuyAn sri dpng d6t dugc kh6u hao theo phucrng phip dudng ihingtrong 35 n5m.
Chrong trinh phin mim ::
Chi phi li6n quan d6n c5c chucrng trinh phAn m6m m6y tinh khdng phii ld mQt b0 phfln gin t6t vOiphAn cimg c6 li6n quan dugc.v6n ho5. Nguy6n gi6 cria.phin mdm m6y tinh li toin b0 c6c chi phima. Tflp dodn tld chi ra tinh d6n thdi clitim dua phAn mdm vdo sri dpng. Phin mdm m6y tinh du-o. ckh6u hao theo phucrng ph6p dudng thing trong 5 ndm.
Chi phi xAy dgng co bin d0 dangChi phf xdy dpng co bin dd dang phin 6nh c6c chi phf li€n quan trgc tiiSp @ao gOm ci chi phi l6ivay c6 li€n quan pht h-o. p vdi chinh s5ch kti to6n cta Tap itodn) tltin c6c tdi sin dang trong qu5 trinhxdy d1mg, m6y m6c thi6t bi dang l6p d[t dC phpc vr.r cho mpc dich sin xu6t, cho thu6 vi qu6n lfcflng nhu chi phi li€n quan d6n viQc sria chffa tdi sin c5 ainn ilang thgc hiQn. C6c tii sin ndy duo. cghi nhfn theo gi6 giSc vd kh6ng ituoc tinh kh6u hao.
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t4Bdn thuyiit minh nay td not b0 ph4n hqp thdnh vd phdi ctuqc dgc cingvdi Btio crio tdi chinh hqp nhiit
13.
c6ruc ry cd pnhn vAru rar vA xE'p oO nAr lnEia chi: Thng7, si5 +S trigu ViQt Vuong, phuong Bti Thi Xudn, qufn Hai Bd Trmg, thdnh ph5 Hd NOi
sAo cAo rar cHiNu uqp NnAr quV :Cho n6m tii chinh t6t ttrtc ngiy 3 I thilng 12 n6m 201 6
Bin thuy6t minh 86o c6o thi chinh hg'p ntrdt (i6p theo)
Hqp tldng hgp tfc kinh doanhHogt ilQng kinh cloanh iting ki6m sotitTflp <todn ghi nhfn tr6n 86o c6o tii chinh hgp nhdt cilc hqp d6ng h-o. p t6c kinh doanh du6i hinh thricho4t dQng kinh doanh d6ng ki6m so6t c6c n6i dung sau:
. Gi6 tri tii sen mi TOp ttodn hiQn s0 hiru.
. Chc khoin ng phii tri mi Tdp doan phii g6nh chiu.o Doanh thu <lugc chia tu viQc b6n hing h6a ho{c cung c6p dich vg cfia li6n doanh.c CLc khoin chi phi phii gSnh chfu.
Crlc khoin ng phii tri vi chi phi phfli trf,C6c khoin no phii tri vi chi phi ph6i tr6 <tuqc ghi nh6n cho s5 tidn phii tri trong tucrng lai li6nquan d€n hdng. h6a vd dich vg dd nhfln tluqc. Chi phi phii tri tlugc ghi nhfn dpa tr6n c5c u6c tinhhqp ly v€ s6 ti6n phii trn.
ViQc ph6n lopi cric.kho6n phii tri li phii tri ngudi b6n, chi phi phii tri vd phii tri kh6c dugc thgchiOn theo nguyEn tdc sau:
o Phii tri ngudi b6n ph6n 6nh chc khoin phii tri mang tinh ch6t thuong m4i ph6t sinh tt giaodich mua hdng h6a, dfch vg, tdi sin vi ngudi b6n ld dcrn vf dQc lflp vdi T{p dodn, bao gdm cdc6c khoin ph6i tri khi nhap khAu thdng qua ngudi nhfln riy th6c.
. Chi phi phii tri ph6n 6nh cfic khoin phni tri cho hing h6a, dich vg dd nhQn tlu-o. c tt ngudi b6nho{c tl6 cung cip cho ngudi mua nhtmg chua chi tri do chua c6 h6a ilon ho{c chua dt h0 so,tdi liQu kti to6n vd c6c kho6n ph6i tri cho ngudi lao ct$ng v€ tiAn lucrng nghi phdp, c6c khoinchi phi s6n xu6t, kinh doanh phAi trich tru6c.
. Phii tr6 kh6c phin 5nh c6c khoin ph6i tr6 khdng c6 tinh thucrng mai, kh6ng li€n quan <t5n giaodich mua, b6n, cung c6p hing h6a dich vp.
Cic khorin dg phdng phii trrflC6c kho6n dp phdng clugc ghi nhfln khi Tflp dodn c6 nghla vu ng hiQn tai (nghia vp ph5p ly h.odc
nghia vp li6n d6i) do k6t qui tir mQt sg kiQn tld xiy ra, viQc thanh to6n nghia W ng ndy c6 th6 sC
d6n <t6n sp giim srit vdi nhfing lqi ich kinh tt5 vi gi6 trf cria nghia vp ng tl6 c6 thrl dugc mQt u6c tinhd6ng tin cfy.
V5n chri sO hiiuVdn gdp crta chfi sO hfruVi5n g6p cta cht sd hiru tluqc ghi nhfln theo s5 v6n thUc t6 il6 g6p clua cfuc cO d6ng cria C6ng ty.
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Th{ng du v6n cd phinThpng du vtin c6 phAn cluqc ghi nhdn theo s6 ch6nh lQch gifia gi|phit hdnh vi mQnh gi6 cd phitiu
khi ph6t hdnh lAn dAu,hoac.ph6t hdnh b6 sung, ch€nh.lpch giira giit tii phit hanh vd gi|tri sti s6ch
criai6 phi6u qu! re c"au phAnvi5n c. uatrdiphil5u chuy6n OOi ttri d6o h4n. Chi phi trgc ti6p li6nquandtin viQc ph6t hinh b6 sung cd phi6u vd t6i ph6t hdnh c6 phii5u qu! ttugc ghi gi6m th{ng du v6n c6phdn.
^: ..,Lo pnrcu quy
Khi mua lai cd phi6u do C6ng ty.ph6t hdnh, khoin ti6n tr6 bao g6m ci chc chi phi li6n quan diingiao dfch <lugc ghi nh6n ld c6 phi6u qu! vd ctugc ph6n 6nh ld mQt kho6n giim tru trong v6n chri sd
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Bdn thuyiit minh nay ld not bA phfln hqp thdnh vd phdi dttqc doc citng vdi Bdo cdo tdi chinh hqp nhait 15
c6ne w cd pnAr'r vAu rAr va xEp od nAr anEia chi: TAng 7, s6 aS trigu ViQt Vuong, phudng Bni Thi Xu6n, qufn Hai Bi Trung, thdnh phti He NOisAo cAo rer cniNu Hgp NsAr quY:Cho ndm tdi chinh tiit ttrtc ngdy 3l thing 12 ndm 2016Bin thuydt minh 86o c6o tiri chinh hg'p ntr6t (ti6p theo)
hiru. Khi t5i ph6t hdnh, ch€nh lQch gifra gi6 tfui ph6t hdnh vi gi5 sr5 s6ch cria c6 phi6u qu! ttugc ghivdo kho6n mgc "Th{ng du v6n ci5 phAn".
L7. Phflnph6ilginhu$nLgi nhufn sau thu6 thu nhpp doanh nghiQp dugc phdn phiSi cho c6c cti ddng sau khi da trich lflp c6cqu! theo Di€u le cria Cdng fy cfrng nhu c6c quy dinh cria ph6p lu{t vd cl6 dugc Dai hQi d6ng c6<l6ng ph6 duyQt.
ViQc ph6n ptrOi tqi nhufn cho c5c ct5 d6ng dugc cdn nhic d6n c6c khoin mqc phi ti€n tQ nim tronglgi nhufn sau thu6 chua phdn phOi cO the enh hu&ng d6n ludng ti6n vd khi ndng chi tr6 c6 tuc nhul6i do <t6nh gillaitii sin mang tli g6p vOn, lAi do danh gi|lAi c6c kho6n mpc tidn tQ, chc cdng cptdi chinh vd c6c khoin mpc phi tiAn tQ kh6c.
CO tric ttuqc ghi nhfln ld no phii tri khi <Iugc D4i hQi ddng ci5 dOng ph6 duyQt. HQi d6ng qu6n trf c6thdm quy6n tam img cd ttic cho c6 tl6ng.
18. Ghi nhfn doanh thu vdr thu nh$pDoanh thu bdn hdng hodDoanh thu b6n hdng h6a ttugc ghi nhfln khi d6ng thdi th6a mdn c6c di6u kiQn sau:
. Tap dodn <15 tl6 chuyi5n giao phin l6n rti ro vd lgi ich gin li6n v6i quy6n sd hiru hdng h6a chongudi mua.
. T0p.dodn ttd kh6ng cdn nim gifr quy6n quin ly hing h6a nhu ngudi s0 hfru hing h6a ho4cquy6n ki6m soSt hdng h6a.
. Doanh thu ilugc x6c dlnh tuong A6i ctrac chdn. Khi hqp d6ng quy dinh ngudi mua ilugc quyAntrd lpi hdng h6a d5 mua theo nhirng ili6u kien cU thi5, doanh thu chi <luqc ghi nhfln khi nhirng<ti€u kipn cU thil d6 khdng cdn tdn t4i vi ngudi mua khdng <lugc quy€n tralqi hdng h6a (trirtrudng hqp kh6ch hing c6 quyA, trhlqi hdng h6a du6i hinh thric tl6i lai de l5y hdng h6a, dlchvu kh6c).
. TAp dodn <16 dd hoac s€ thu dugc lqi ich kinh tr5 tir giao dlch b6n hing.
. X6c dlnh tlugc chi phi li6n quan cltin giao dich bdn hdng.
Dosnh thu cung cdp dlch vltDoanh thu cung c6p dich vu dugc ghi nhfn khi d6ng thdi th6a mdn c6c iliAu kiQn sau:
o Doanh thu du-o. c x6c dlnh tuong O5i cnac chin. Khi hqp ddng quy dlnh ngudi mua ilugc quyAn
trh l4i dich vu dd mua theo nhirng <liOu kien cg thii, doanh thu chi dugc ghi nhpn khi nhirngdGu kiQn cu thO cl6 khdng cdn tiin t4i vi ngudi mua kh6ng tlugc quy6n tri lpi dfch vp dd cungcap. :
. Tap dodn <16 ctd hoflc sE thu dugc lqi ich kinh tti tir giao dlch cung c6p dfch vu d6.
. X6c tlinh ilugc ph6n c6ng viQc <16 hoan thdnh vio thdi <lii5m b5o c6o.
o X6c dinh <lu-o. c chi phi phSt sinh cho giao dich vd chi phi dC hoan thinh giao dich cung c6p dichvu d6.
Trucrng lqp dich vp dugc thUc hiQn trong nhiOu kj,thi doanh thu tlugc ghi nhfn trong lcj,dugc c6n
cri vio k6t qui ph6n cdng vi€c il6 hoan thdnh vdo ngiy k6t thric k! k€ to6n.
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I
Bdn thuytit minh nay ld not bA phdn hqp thanh vd phdi dwc doc cingvoi Bdo cdo tdi chinh hqp nfuit t6
c6nc w cd pnAn vAru rAr vA xE'p oO nAr nnDia chi: Ting 7, s5 +S trigu Vigt Vo*g, phudng Bni Thi Xudn, qufn Hai Bd Trung, thdnh phl5 Hd NgisAo cAo rar cuiNs sop NuAr euf:Cho ndm tii chinh ti5t ttrric ngiy 3 I th6ng 12 nim 201 6
Bin thuyiit minh B5o c6o tii chinh hqp nh6t (ti6p theo)
-.:'I ten mtTi6n lai dugc ghi nhfln tr6n co sd thdi gian vd ldi su6t thgc tii tung kj.
-.; ;I ten Don qq)enTi6n bin quyen <tuqc ghi nhAn tr6n ccr sd ddn tich phir hqp vdi hqp d6ng chuyiin giao bdn quyAn.
Cd uic vd lqi nhuQn itu.oc chiaCO tric vd lqi nhu6n dugc chia duqc ghi nhfln khi Tfp doin d6 ttugc quy6n nh{n c6 tuc ho{c lginhufn tir vipc g6p vi5n. CO tric tlugc nhfln bing c6 phitiu chi dugc theo d6i sO luqng ci5 phi6u tdngth€m, khdng ghi nhfn gi6 tri cO phii5u nhpn rtugc.
19. Chi phidivayChi phi tli vay bao g6m ldi ti6n vay vd c6c chi phi kh6c ph6t sinh li6n quan trpc tii5p d6n c6c khoinvay. Chi phi tli vay clugc ghi nh{n vdo chi phi khi phSt sinh.
C6c kho:f,n chi phiChi phi li nhirng khodn ldm giim lqi ich kinh t6 dugc ghi nh6n tai thdi <li6m giao dlch ph6t sinhho{c khi c6 kh6 ndng tuong aOi ctric chin s€ phSt sinh trong tuong lai kh6ng ph6n biQt it6 chi tidnhay chua.
C6c khoin chi phf vd khoin doanh thu do n6 tpo ra phii tlu-o. c ghi nh{n d6ng thdi theo nguy6n t6cphir hqp. Trong trubng hqp nguy€n tic phir hqp xung dQt vdi nguyOn t6c thfln trgng, chi phi <tugcghi nhfln cdn cri vdo bin chdt vd quy ilinh cta cdc chudn muc kti to6n di5 dim bio phin 6nh giaodich mQt c6ch trung thpc, hgp l1f.
Thu6 thu nh$p doanh nghiQpChi,phi thu6 thu nhfp doanh nghiQp ld thuiS thu nhip hiQn hdnh, dugc tinh dpa tr6n thu nhfp tinhthu€. Thu nh{p tinh thu6 ch€nh lQch so v6i lqi nhufln k€ to6n ld do ili6u chinh c6c khoin ch6nh lechtam thdi gifia thu6 vd k6 toiln, c6c chi phf kh6ng clu<y. c trir cfing nhu tli6u chinh c6c khoin thu nhdp
khdng phii chiu thu6 vi c6c khoAn 16 du-o. c chuy6n.
B0n li6n quanC6c b6n dugc coi li li6n quan n6u mQt bOn c6 khi ning kii5m so6t ho{c c6 anh hudng d6ng kO d6iv6i b6n kia trong viQc ra quy6t Ointr c6c chinh s6ch tdi chfnh vd ho4t dQng. C6c b6n cflng dugc xemld b€n li€n quan n6u cirng chlu sp ki€m soi{t chung hay chiu inh hudng il6ng kC chung.
T.o.ng viQc xem x6t mi5i quan hQ cira cdc b6n li€n quan, bin ch6t cta m5i quan hQ dugc chri trgngnhiOu hon hinh thric ph6p lj.
.: :,
B6o c6o theo bQ phfnBQ.phpn theo linh.vgc kinh doanh li mQt phAn c6 thi5 x6c tlinh ri6ng bi€t tham gia vdo qu5 trinh sinxu6t ho6c cung c6p sin phAm, dich vu vd c6 rrii ro vd lgi ich kinh tti khac vdi c6c bQ phfln kinhdoanh kh6c.
B0 phfln theo khu vpc.dia lf h mQt phAn c6 th6 x6c tlinh ri6ng biQt tham gia vdo quii trinh sin xu6tho{c cung c6p sin phAm, dfch vp trong pham vi mQt mdi trudng kinh t6 cU thi5 vd c6 riri ro vd lgiich kinh tti khac vli chc bQ phfn kinh doanh trong c5c mdi trulng kinh t6 kh5c.
Th6ng tin b0 phfln <lugc lpp vd trinh bdy phil hqp vdi chinh s6ch k6 tohn 6p dsng cho viqc l0p vdtrinh bdy B6o c6o tdi chinh hqp nhdt cria Tf,p doin.
20.
21.
22. jI)
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I
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23.
Bdn thuyh minh nay td mot bA pkin hqp thdnh vd phdi ifuqc iloc cirngvdi Bdo cdo tdi chinh hqp nfuit t7
_4coNG Ty co PHAN vaN TAr VA XEp Do HAr ANDia chi: Tdng.7 , si5 4s rrieu viQt Vuong, phuong Bni rh! Xu6n, qu6n Hai Bd rnmg, thdnh ph5 Ha NOisAo cAo rAr cHiNH HOp NHAr eu* 3
Cho ndm tdi chinh t<i5t ttuic ngdy 3l thdng t2 ndm20t6Bin thuy6t minh Bdo cfo tiri chinh hgp ntrdt (ii5p theo)
24. Cdng cg tii chinhTdi sdn tdi chinhViQc ph6n loai c6c tii sin tdi chinh ndy php thuQc vio bin ch6t vd mpc ilich cria tdi sin tii chinh vitluqc quy6t dinh tpi thdi ditlm ghi nhfln ban dAu. CLc titi sin tii chinh cria Tflp <toan g6m ti6n vd c6ckhoin tucrng duong tidn, c6c khoin phii thu kh6ch hing, phii thu kh6c, cic khoan cho vay, c6cc6ng cp tdi chinh <lugc ni6m y6t va khdng <tuqc ni6m y6t.
T?i thdi diiSm ghi nhfln ban diu, c6c tdi sin tdi chinh <luqc ghi nh6n theo gi6 glc cQng c6c chi phigiao dich c6 li6n quan trgc ti6p a6n tdi s6n tii chinh tl6.
Nqph,rti td tdi chinhViQc phdn loai c6c khoin no ph6i tri tdi chinh phu thuQc vio ban ch6t vd mgc <lich cfia khoin ngphii tr6 tdi chinh vi duoc quyi5t Alnn t?i thdi di€m ghi nhfn ban dAu. Nq phii tri tdi chinh cfia T{pilodn gdm c6c khoin phAi ti6 ngudi b6n, vay vd ng, .6" kho6n phni tr6 kh6c.
Tai thdi di6m ghi nhfln ban diu, c6c khoin qq pbei tri tii chinh rlugc ghi nh{n ban dAu theo gi6 g6ctrir c6c chi phf giao dfch c6 li€n quan trgc titip dtin no phii tri tdi chinh rt6.
COng c1r vdn chfi sO hfruCdng cp vrin chri sd htiu ld hqp cldng chung t6 <lu-o. c nhirng lgi ich cdn l4i vC tdi san cfia Tfp dodnsau khi trt rli todn bQ nghia vu.
Bil trb cdc cdng cy tdi chfnhC6c tdi sin tii chinh vi no phii tri tdi chfnh chi duo. c bir tru v6i nhau vd trinh biry giltri thuAn trenBing c6n OOi t<ri to6n khi vi chi khi Tfp tloin:o C6 quy6n hqp ph6p AC Ut tru gi6 tri dd dugc ghi nh{n; vd. C6 dy <tinh thanh to6n tr€n co s0 thuin ho{c ghi nhfn tdi sin vi thanh toan no phii tri cing
mQt thdi diilm.
v. THONG TIN BO suNG cHo cAc KHoAN MUC TRINH BAy rRoNG BANG cAN oorxr roAN HgP NHAr
l. Ti6n vir cdc khoin tucrng tluong tidns5 cu6i ty S5 tliu nim
l(
F
\
tTi6n mpt
Ti6n grii ng6n hdng khdng kj, han
C6c khoin tuong clu<rng ti6n
c0ng
544,232,157
37,222,004,115
194,163,229,455
231,929,465,727
1,343,836,398
40,697,690,373
I15,595,835,616
157,637,362,397
Cdc khoin ttAu tu tii chinhC6c khoin dAu tu tdi chfnh cria Tfp ilodn bao gdm dAu tu vdo c6ng ty li6n k6t vd dAu tu g6p vtinvdo don vi kh5c. Th6ng tin vd c6c khoin dAu tu tii chinh ctra T4p dodLn nhu sau:
Bdn thuy|t minh nay ld mil bA pfuin hqp thdnh vd phdi duqc itgc cingvdi Bdo ctio tdi chinh hqp nfuit l8
coNG TY CO PHAN VAN TAr VA XEP DO HAr ANEia chi: Tdng7,si5 +S trigu ViQt Vuong, phudng Bni Thi Xuin, qufln Hai Bi Trung, thnnh phi5 He NOi
sAo cAo rAr cHiNH HoP NHAr euV 3
Cho ndm tdi chinh k6t thric ngdy 3l thing 12 ndm20l6Bin thuy6t minh 86o c6o tii chfnh hqp ntrdt (iiSp theo)
2a. Dfru tw vdo cilng ty fiAn kdt
s5 cuiii try
Lgi nhu{n phdtV5n g6p sinh sau ngiy ttiu
tuc0ng V6n g6p
S5 diiu nlm
Lqi nhuin ph{lsinh sau ngiy
dflu tuc0ng
C6ng ty C6phAnDichvu Tdnghqp Hni AnC6ng tyTNHH Dai., . -.1ly va nepvfln Hii An
C0ng
1,000,000,000
5,000,000,000
803,528,6s8
15,234,765,75r
1,803,528,658
20.234.765.7st
1,000,000,000
5,000,000,000
787,482,351
n,874,868,749
1,787,482,3s1
16.874,868,749
6.000.000.000
C0ng ty C6 phan Dich vuT6ng hqp H6i AnC6ng ty TNHH D4i lf vdTi6p van Hii An
c0ng
16.038294.409 22,038,294,409 6,000,000,000 r2,662J5r,100 18,662J5r,100
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Theo Gi6y chrlng nhfln cl6ng kf kinh doanh vd gi6y ddng kf thut5 si5 0201275526 ngdy 13 th6ng 10
nlm 2014 do Sd tti hoach va DAu tu thdnh ph6 Hii Phdng c6p, C6.ne ty dAu tu vdo C6ng ty C6phAn Dich vp Tting hqp Hii An (tru6c ddy ld Ctug ty C6 phin Dich vu Hnng hdi HAS)I .000.000.000 \rND, tuong duong 20o/o v6n <li€u lQ. E€n thoi tli6m 3 I thing 12 ndm 2014, Cdng tydA diu tu <tri 1.000.000.000 VND tuong <lucrng 20Yo v6ndi6u lQ.
Theo Gi6y chring nhfn ddng kf kinh doanh vn gi6y <tdng ky thu6 s6 0201244461ngdy 0l th6ng 3
ndm2012 do Sd k6 ho4ch vd Diu tu thdnh pn6 Uai Phdng c6p, C6ng ty clAu tu vdo C6ng ty TNHHDai lf vd Ti6p vQn Hii An 5.000.000.000 \rND, tuong <lucrng 50oh v6n di€u lQ. T4i ngdy 3l th6ng12ndm2014 Cdngty <15 d6u tu 5.000.000.000 \rND, tuong duong 50o/ov6nctiAu lQ.
Gi6 tri phAn sd htu cta Tflp cloin tli cfuc cOng ty li6n kiit nhu sau:
Gi6 tri phAn sO
hiiu tIAu nlmPhin l6i ho{c 15
trong kiC6 tric, lqi nhuintluqc chia trong
k,Gi6 tri phAn s&
hru cu5i k)
t,787,482,351
16,874,868,749
211,046,307
5,359,897,002
(195,000,000) 1,803,528,658
(2,000,000,000) 20,234,765,751
18,662,351,I00 5,570,943,309 (2,195,000,000) 22,038,294,409 :Ii
Tinh hinh hoqt dQng cua cdc cdng ty li€n k€t
C5c cdng ty li6n k6t elang hoat ilQng kinh doanh binh thudng, kh6ngtru6c.
Giao dich voi cdc c6ng ty li1n k€t
Cdc giao dich trqng yi5u gifra T4p tlodn vdi ciic cdng ty li€n k6t nhu sau:
c6 thay d6i lon so vdi nlm
minh ruy ld mdt bp phln hqp thdnh vd phdi thryc itoc cing vdi Bdo cdo tdi chinh hqp nhiit
cOne ry cd pnhrv vfrr,r rAr vA xEp oO nAr anDia chi: Tdng7, sti +S trigu ViQt Vuong, phudng Bti Thi Xu6n, qufn Hai Bi Trung, thdnh phi5 Hd NOisAo cAo rer cuiNn sop NHAI euf :Cho ndm tdi chinh ki5t thric ngdy 3 I th6ng 12 ndm 20 I 6Bin thuy6t minh Brio c6o tii chinh hqp nhdt (ti6p theo)
Liiy k6 tir tIAu nim d6n cuSi t<y na,y
Nim nay NIm trudcCOng ty TNHH Dsi l! vd Ti6p v\n Hdi AnDoanh thu cung c6p dich vu khai th6c tdu
Ph6i tr6 vd ho4t ddng khai th6c tdu
Phii tri vO hopt tl6ng khai th6c c6ng
Chia lgi nhufn tiuDoanh thu cung c6p dlch vg khai thhc chng
Nh{n ti6n chia ldi
COng ty Cd phdn Dlch v1t Tdng hgp Hdi AnPhii trA vC ho4t ttQng khai th5c tdu
Doanh thu cung c6p dlch vg khai thdc chng
Ph6i tri v6 ho4t tlQng khai th6c cingNhAn ti6n chia lii
2b. Dia tr gtip v6n vdo ilon v! khdc
12,958,620,404
18,061,536,983
3,972,922,696
151,438,000
2,000,000,000
2,456,063,092
22,522,000
195,000,000
Gi6 tr! hqp If ura goc
10,049,786,191
16,850,720,964
16,498,823
750,000,000
210,725,290
1,500,000,000
725,468,181
1,590,167,111
8,829,679,144
120,000,000
^t t,, .so cuor Ky
Dgphdng
56 dAu nimDE
phdng Gi6 tri hqp lf
- 5,000,866,500
5,000,000,000
864,000
2,500
Ddu u gtip vdn vdLo
iton v! khdcCOng ty TNHH Vantdi vd D4i l), Van taiDa Phuong ThircC6ng ty C6 phanCung img vd Dlchvg K! thuflt HangheiCOng ty C6 phanMHC
c0ng
Iura goc
5,000,866,500
5,000,000,000
864,000
2,500
5,000,866,500
5,000,000,000
864,000
2,500
5,000,866,500
5,000,000,000
864,000
2,500
5,000,866,500 5,000,866,500 5,000,866,500 5,000,866,500
OOi vOi c6c khoin dAu tu c6 girl ni€m yt5t, gi6 tri hsp ly dugc x5c ttlnh theo gi6 ni6m yi5t tpi ngayk6t tfrirc nim tdi chinh. T4p ctodn chua x6c dinh gi6 trf hqp ly cria c5c khoin clAu tu kh6ng c6 giitni6m y6t do chua c6 hu6ng d6n cg th6 vC viQc x6c <linh ei6 tri hqp lf.
3. Phii thu ngin h3n cria khrich hirng
sii cudi Iry Sd tIAu nim
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I:Phdi thu crf;c bOn lidn quan
C6ng ty Cd phAn Transimex
Chi nhSnh Cdng ty C6 phAn Transimex tai Hd N$iC6ng ty C6 phAn Hdng hii Macs
Chi nh6nh C6ng ty C6 phAn Hing hii Macs t4i HAi Phdng
Cdng ty cd phAn Hii MinhCdng ty TNHH Vfln tii vd Dpi lf Vpn tii Da phuong thfcChi nh6nh C6ng ty TNHH Van tAi vd Dai ly Vfn t6i Daphuong thric tai H6i Phdng
Gid tri hW li
1,831,805,911
908,500,000
277,759,360
467,009,691
13,800,000
54,000,000
3,841,285
96,284,100
2,693,808,792
584,400,000
197,495,000
158,700,000
171,907,561
142,358,413
1,141,878,593
Bdn thuyiit minh ndy b nAt bd phdn hqp thdnh vd phdi dWc ttoc cilngvdi Bdo ctio tdi chinh hqp nhiit 20
c6tuc w cd pnhn vAn rAr vA xE'p od nAr rnDia chi: Ting 7, s6 +5 triCu ViQt Vuong, phudng Bni Thi Xu6n, qu{n Hai Bd Trrmg, thdnh ph5 He NOieAo cAo rAr cHiNH HoP NHAr eu*:Cho nlm tdi chinh ti5t ttuic ngdy 3l thhng 12 ndm20l6Bin thuy6t minh 86o c6o tii chinh hgp nh{t (ti6p theo)
C6ng ty TNHH Dai lf vd Ti6p v6n Hii AnCdng ty Cd phAn Hdng hii Nam Duong
Phdi thu cdc khtich hdng khdcChi nh6nh C6ng ty CO phAn Giao nh{n Vfln tii Ngopithuong tai Hii PhdngPendulum Express Lines Pte LtdC6ng TY TNHH MTV Gemadept Hii Phdng
C6c kh6ch hdng kh6c
c0ng
Trfl trufc cho ngudi bin ngin h3n
Trd trmfc cho cdc bdn lidn qaan
Trrt trdc cho ngwdi bdn khdc
Cdng ty CO phin 86 t6ng Vinaconex Phan VfiT6ng C6ng ty 86o dim An todn Hdng Hii MiAn BAc
Man Diesel And Turbo Danish Branch Of Man DieselAnd Turbo SE, Germany
CALM SEA SHIPPING AGENCY CO,, LTDCHENGXI SHIPYARD (GUANGZHOU) CO., LTDCdng ty Forkliftcenter rental B.VC6c nhd cung c6p kh6c
c0rg
Phfli thu vd cho vay ngin h4n
Phii thu khric
Phdi thu ngiin hgn khric^t r.. .so cuor Ky
Gi6 tri
69,403,992,245 63,640,851,212
^t r.. .so cuor Ky Sii aAu nem
7,315,000
3,296,475
67,572,176,334
10,254,045,882
6,862,202,786
5,516,406,082
44,939,521,584
293,061,750
4,007,475
60,947,042,420
9,377,071,190
5,761,835,539
45,808,13 5,691
9,910,526,502
239,222,508
1,601,693,481
2,617,953,449
5,017,877,400
86,413,899
347,365,765
1,772,867,041
1,364,220,000
239,222,508
169.424,533
9,910,526,502 1,772,867,041
S5 tIAu ntrm
Gi6 tr!
tt
6.
6a.
Dg+ Dqr phdng
Ph,ii thu cric bAn fiOn quan
Phdi thu cric t6 chtc vd cd nhiln khdc
Doanh thu t4m tinh chua xu6t h6a don
Ti6n l6i du thu
Kf cuqc, kf qu!
T4m fng
Cdc khoan ph6i thu ngin h4n kh6c
c0ng
4,399,439,321
2,114,309,081
312,777,266
1,121,470,005
463,938,628
37s,944,341
1,509,465,572
1,142,993,034
243,2s1,354
t02,705,000
20,516,184
4,399,439,321
Bdn thuyit minh nay ld m\t b0 phdn hqp thdnh vd phdi tfuqc dgc cilngvdi Bdo cdo tdi chinh hqp nfuit
1,509,465,572
21
c6ttc w cd pnhn vAru rAr vi xE'p oO nAr nnDla chi: fdngT,sii 4S trig, Vipt Vo*g, phuong Bni Thi XuAn, qufln Hai Bd Trtmg, thdnh pht5 He NOisAo cAo rer csiNn Hgr NHar quf:Cho ndm tdi chinh tctit thfc ngdy 3l thing 12 ndm2016Bin thuyi6t minh 86o c6o tiri chinh hg'p nh6t (tir5p theo)
6b. Phditha ddi hgn khdc
Phfii tha cdc bAn fiAn quan
Phdi thu cric td chtc vd cd nhAn khric
Ky cuqc, kf qu!
c0ng
7. Ng x6u
Thdi gian qu{hfln
so cuor Ky
Gid tri Dg phdng
S5 oAu nIm
Gi6 tri Dg phdng
3,335,228,1;
3,338,228,t23
3,336,908,123
3,336,908,123
3,338,228,123 3,336,908,123
^I t. , .)o cuor lry
^.. ,ura goc Gi{ tri c6
ttr6 tt, ndi
Thdi gian qudhan
56 itiu nlm
^.. ,ula goc Gi6 tri c6
th6 rhu hdi
Cdc bAn fiin quan
Ctic ti chfic vd cdnhdn khdcCOng ty TNHH VanTdi Hung Thinh -phdi thu cung c6pdich vuC6ng ty TNHH V{ntii Thuong MaiHoang Gia.- phni
thu cung cdp dich vU
C6ng ty CP BschDang5-Phdithutidn cung cdp dichvuC6ng ty TNHHK.N.V - Phii thutiAn cung c6p dichvuHANJIN SHIPPINGCO., LTD
c0ng
3 ndm
3 ntrm
Tu 1 d6n duoi 2ndm
Tt I d6n duoi 2ntrm
dudi I nlm
440,293,148
65,089,486
99,744,126
248,480,000
26,979.536
127,365,675
l 08,480,000
l 8,885,675
3 ntrm
3 ndm
Tu I d6n dudi2ndm
-. . -ttuloenouol2ndm
448,153,612 141,660,000
65,089,486
99,744,126
4,840,000 2,420,000
278,480,000 139,240,000
Ic
:I410,293,148 127365,675 448,153.612 141,660,000
Tinh hinh bi6n cl6ng dy phdng nq phai thu kh6 ddi nhu sau:
Nq phii thu Nq phf,i thu diingln h4n h?n
c0ng
\:J
Y
i,
I
i{Sti ilAu nam
Trich l4p dg phdng bd sung
Hoin nh4p du phdng
^t t.so cuot nam
306,493,612
23,853,861
(17,420,000)
306,493,612
23,853,861
(17,420,000)
312,927,473 312,927,473
Bdn thuyiit minh nay ld mlt b0 phdn hqp thanh yd phdi ihtqc doc cilng vdi Bdo cdo tdi chinh hgp ntuit 22
c6ruc w cd pnin v[r'r rAr vA xE'p oO nAr anDia chi: TAng 7, si5 +5 trigu viQt vuong, phudng Bni rhi Xudn, qu{n Hai Bd rrung, thdnh pht5 He NgisAo cAo rer csiNn ugr NuAr eu*:Cho nim tii chinh t6t tnfc ngdy 3l thdng t2 ndm 2016Bin thuy6t minh 86o crio thi chinh hqp nh6t (ti6p theo)
8. Hdng tdn kho
Nguy6n liQu, vft liQu
C6ng cp, dgng cu
c0ng
^l r. . .so cuot l{y
Gi6 g5c Df phdng
55 tIAu nlmGra goc Dg phdng
34,802,613,465
304,307,920
27,897,464,193
273,852,000
35,106,921,295 28,171,316,193
^r. r.. .so cuor Ky S5 dAu nim
9. Chi phi tri trudrc9o. Chi phi trd trud,c ngiin hgn
86o hiiim chd phin b6
Sta chira bdi
Chi phi thu€ tdu
Vflt tu b6o dudng tiuC6ng cg dpng cp
c0ng
9b. Chi phi trd trwdtc ddi hgn
Chi phf sria chfta thi6t bi
Chi phi l€n di tdu
Gia cti cont HJN
Cdng cg dgng cp
Chi phi tri trudc dii han kh6c
C0.rg
Tiri sin c5 alnn hiiu hinhNhi crfra, vgt ki6n
trIc
1,254,314,396
1,184,737,454
2,137,782,792
361,641,632
795,648,648
794,857,901
47,027 "3485,734,124,912 841,885,249
sii cuSi ry Sd ttAu nlm1,512,653,019
11,890,780,990
977,610,586
314,186,139
434,304,937
2,772,921,687
6,940,067,232
170,443,187
16,556,255
15,129,535,660 9,899,988361
I
)
\
t
10.
199,r03,152,320 257 ,946,937,918
18,236,821,259
321,330,858,7 I 8
s,&ss,199,967
(237.717 .307)
1,528,558,2|
249,884,951
Mdy m6c virhi6t bi
Phuong t!$n v{ntAi, truy6n din
rni6r b;, d4ngcg quin lj
II at sfln co
ilinh kh6c
63,636,364
c0ng
779,973,143,s31
24,341,906,177
(237 ,717 ,307)
Nguy0n gi{
sii <tAu nam
DAu tu XDCBhoin thanh, muasim moiThanh l)t,nhugng bin
56 cu6i nlm
Trong d6:
DI kh6u hao hOt
nhmg vAn cdnst dung
Gi{ tri hao mdn
Si5 itAu nam
Kh6u hao trongnf,mThanh li,nhugng bdn
s6 cu6i nrm
199,103,152,320
457,605,455
68,038,329,282
9,659,312,091
276,183,759,177
160,905,076
92,990,257,745
22,369,s26,908
30,829,586,166
24,672,858,874
(215,077,566)
612,121,591
1,248,123,985
t19,841,570
326,948,341378 1,178,443,162 63,636364 804,077332,401
1,230,632,122
53,7t4,562 193,t60,011,740
9,s45,4s4 56,831,084,897
(215,077,s66)
77,697,641373 115J59,784,653 55,287367,474 1r67,965,555 63,260,016 249,776,019,071
Bdn thuydt minh nny h m)t b0 phdn hqp thdnh vd phdi itugc d7c cilngvoi Bdo cdo tdi chinh hqp nluit 23
c6ne rv cd pnhr,r vflnr rAr vA xHp oO uar nuEfa chi: Tdng.7, si5 +s trigu viQt vuong, phuong Bni rhi Xu6n, qu6n Hai Bd rrung, thdnh ph5 Ha NOisAo cAo rer cniNs HOp NHAr euf :Cho nim tii chinh k6t thric ngdy 3 t th6ng t2 n6m 2016
Eltruy6t minh 86o cdo tiri chinh hgp nh6t (tit5p theo)
Gi{ tri cdn lqi
56 iIAu nam 131,064,823,038 164,956,680,1't3 290,501,272,552 280,434,226 9,921,802 586,813,131,791
s5 cu5i ntrm l2l,40s,slo,g47 r60,823,g74,s24 271,660,973,904 410,477,607 376348 551J0u8J30
11. Tii sf,n c6 apn vO hinh
NguyGn gi6
56 dAu nam
NAng c6p TS
Thanh l1f, nhuqng bdn
s6 cu6i t<y
Trong d6:
D5 kh6u hao h6t nhrmg v6n cdn sridung
Gi6 trihao mdn
Sti tlAu nam
Kh6u hao trong kj,Thanh ly, nhugng b6n
s6 cu5i try
Gi6 tricdn l4iSii <liu nam
^^ r. . .DO Cuol Ky
12. Chi phix6ydyng ctrbindOdang
Quy6n sfr dgng Chucrng trinhc0ngo6t phAn m6m
4,945,015,236 906,954,649 5,g5l,969,gg51,064,708,000 1,064,709,000
4,945,015,236 1,971,662,649 6,916,677,gg;
1,685,073,405 931,375,105 2,516,449,510105,964,614 234,000,309 339,964,922
1,791,038,019 1,065,375,413 2,956,413,432
3,259,941,831 75,579,544 3,335,521,375::: \
3,153,977,217 906,297,236 4,060,264,453 )^.
\c
\
d
s6iriunxm .'TljJIl,J',' ;t$Tffi;* [:,T,i*ffi: s6cu6ir] iXdy dpng co bdn dddrig - 4,798'452,913 47o,44s,soo
Mua sim tdi s6n c6rlinh 14,342,419,855 8,186,527,724 (22,528,947,579)
(553,04s,500) 4;ns,8s2,913
Sta chila l6n tai san
;6etrh - - - 2,750,897,t27 16,627,767,501 (4,797,059,404) (11,420,339,938) 3,161,265,286
c0ng 21,891,769,895 25,284,740,725 (27326,006983\ (11,973,385,438) 7,877,118,199
Bdn thry.Et minh nay ld mQt bQ phQn hqp thdnh vd phdi drqc dpc citngvoi Bdo cdo fii chinh hqp ntuit 24
c6r,rc rv cd pnhru vdn rAr vA xEp oO nar anrDia chi: Tdng 7, s.i 4S tri6u ViQt Vucrng, phudng Bni Thi Xu6n, qudn Hai Bi Tnmg, thdnh phii He NOieAo cAo rer cniNs HOp NnAr eu*:Cho nim tdi chinh ki5t ttlic ngdy 31 thing 12 ndm 2016Bin thuy6t minh 86o cdo tii chinh hqp nh6t (tii5p theo)
13. Phfli tri nguoi bin ngin h3n
Phdi trd cdc bAn fidn quan
C6ng ty Cd phdn DAu tu vi Vfn tai Hai HdCdng ty C6 phAn Dlch vp T6ng hqp Hii An
Chi nh6nh Cdng ty TNHH Vfln tii vi D4i lli vdn tiiDa phuong thric tpi Hii Phdng
C6ng ty Cd phAn Transimex
C6ng ty TNHH Dai lf vd Ti5p vQn Hii AnPh,rti fid cdc nhd cung ciip khricCOng ty Li6n doanh Ph6t tri6n titip v6n sr5 1
South Horisons International Petroleum (S) Pte LtdBMS UNITED BUNKERS (ASIA) PTE LTDC6ng ty CP Hing Hii D6ng DdC6ng ty CP TM vd DV VoscoTRITON CONTAINER INTERNATIONALLIMITED.COLLEC6c nhd cung c6p kh6c
c0og
14. Ngurri mua tri ti6n trudc ngin h4n
Trfi trrhc cfia cdc bAn fidn quan
C6ng ty CO phAn HAi MinhTrd trrd'c cfia cdc khdch hdng khdcC6ng ty TNHH T29
C6ng ty CO phan Hdng HAi Sdi Gdn
A.P.Moller-Maersk A/S
Cdng ty TNHH T6n Minh Nggc
Cdng ty CO phan Thucrng mpi An M! Dt?c
C6ng ty CO phAn Thucmg mai vd Hdng Hii Sii Gdn
C6c kh6ch hdng kh6c
c0ng
15. Thu6 vir c6c khoin phii nQp Nhir nudc56 tIAu nlm
^a r. . .DO CuOr Ky 55 tlAu nim6,989,008,729
282,237,796
3,088,652,352
210,505,000
3,407,613,591
48,806,739,889
8,090,706,208
6,760,380,899
5,553,088,650
1,367,313,150
1,690,100,763
1,030,389,160
24,314,761,059
2,359,985,416
227,554,205
2,100,971,211
29,700,000
1,760,000
42,149,489,756
8,357,137,092
7,634,737,981
335,806,324_
218,652,424
21,000,000
100,000
96,053,90;
335,806,324
56 phr[t sinh trong kiPhAi nQp Phii thu 56 phni nQp Do oa nqp
26,157,614,683
55,795,748,618 44,509,475,172
^t r.. .so cuor Ky S5 tlflu nrm
26,900,000
26,900,000
356,706,600
93,417,000
77,300,000
100,000
200,000
185,689,600
383,606,600
t't
)
\)r(
\t,t7
^t r., .DO CUOI Ky
Phii nQp Phii thu
Thui5 GTGThang b6n nQi
diaThu6 GTGThdng nh4pkhAu^.rlI nue xuat,nhflp khAu
t,314,0s9,570
196,277,532
I 13,988,6073,155,400
(196,277,532)
(l 13,988,607) 3,155,400
Bdn thqtit minh ndy td mAt bA phdn hqp thdnh vd phdi duq'c clqc cilngvdi Btio ctio tdi ch{nh hqp nhtit
r,3 r4,059,570
25
c6rue w cd pnArv vdr,r rAr va xE'p oO nAr auDla chi: T6rng7, sti +S tri6u ViQt Vuong, phuong Bni Thi Xu6n, qu6n Hai Bd Tnmg, thnnh ph6 He NOisAo cAo rAr cHiNH ugr NHAr quV:Cho ndm tii chinh t6t ttrric ngiy 3 I thdng l2nim 2016Bin thuy6t minh B{o cdo tiri chinh hg'p nhdt (ti6p theo)
]lffii:sf 8,462,283,751 16,743,s80,728 (22,40s,051,78s) 7,et4,sss,o44 113,742,3s0
#Hl'** 1,272,s26,s12 3,370,556,808 (2,60s,418,566) 2,034,064,754
Ti6n thue d6t 120,793,027 568,888,506 (260,192,264) 429,489,269
Cric lo4i thu6khric 7,000,000 (7,000,000)
Cong 14,856,003,290 3,155,400 22,314,751,751 (25,591 ,928,754) 11,692,568,637 116,897,750
Thud gid tri gia tdngC6c c6ng ty trong Tap <loan nQp thu6 giltri giaung theo phuong ph6p kh6u trri. Thu6 su6t thuiS giatr! gia tdng nhu sau:
Xtip dd cho c6c tdu nudc ngodi, cudc bi6n, cudc tdu ch4y nu6c ngoii 0%Cungc6p nu6c ngot 5%C6c ho4t tl6ng vf,n t6i, x6p dO kh6c l0%
Thud xudt, nhQp khAuTflp tlodn k0 khai vd nQp theo th6ng bilo cria Hii quan.
Thud thu nhQp tloanh nghiQpHo4t ttQng khai th6c cing cria C6ng ty clugc hu&ng thu6 su6t uu t16i l\Yo trongthdi h4n mudi limndm (15 n6m).ttr ndmdAu doarh nghiQp c6 doanh thu tri t-roat <tQng dugc hu&ng uu <l6i thu6 (nam201l) theo Di6m 3 phAn B, di6m 1.3 vd tliiim 6 msc II phAn H Thdng tu 130/2008/TT-BTC do BQ 'Tdi chinh ban hdnh ngiry 26 thfingl2 ndm 2008. )
Thoi h4n uu ilSi: Mi6n thu6 TNDN 04 ndm, giim S}YosO ttruti phAi nQp trong 9 nim ti6p theo ki5 tu I
ndm2011 theo Di6m 1.3 Mpc III Phin H Th6ng tu 130/2008/TT-BTC do BQ Tdi chinh ban hdnhngiry 26 thing l2n6m 2008.
- -'-'-o I
Thu nh4p tu c6c hopt tlQng kh6c phii n6p thu6 thu nhfp doanh nghiQp vdi thuii sudt ZOyu I
Thui5 thu nh6p doanh nghiQp ph6i nQp trong nim clugc dg tinh nhu sau: jQuy 3 Nim nay Quy 3 Nim trudc -(
Tdng lqi nhufln kr5 to6n trudc thu6 27,831,803,101 46,176,621,668- )
,:.,C5c kho6n cti6u chinh tdng, gi6m lgi nhufn kti to6n dti xdc ,1dinh lqi nhufln chiu thutS thu nh{p doanh ,*ilt"eil-
ue xac (1,632,156,635) (918,496,047) I
- Ldi 15 c6ng ty li6n k6t
- CLc kho6n diAu chinh tSng
- Chc kho6n di6u chinh gi6m
Thu nh{p tinh thu6
Thu6 su6t thui5 thu nhfp doanh nghiQp
(1,910,359,507) (1,249,904,397)
278,202,872 331,408,350
26,199,646,466 45,258,125,621
20% 22%
Trong <16:
- Hopt dQng khai thhc citng duoc hu&ng uu <ldi 15,241,198,273 38,505,473,279
- Ho4t <lQng khai th6c cing khdng hucrng uu ilSi 3,487,788,999
Bdn thuyiit minh nay td not bo pkin hqp thdnh vd phdi ctryc doc cilngvdi Bdo cdo tdi chinh hqp nfuit 26
c6ne ry cd pnhru vdru rAr vA xE'p oO nAr lr,rDla chi: Tdng7, sa +s trigu viQt vuong, phuong Bti rhi Xudn, qufln Hai Bi rrung, thdnh ph6 He NgisAo cAo rAr cHiNH ngr NuAr quf:Cho ndm tdi chinh ti5t ttlic ngiy 3 I thing 12 ndm 2016Bin thuy6t minh 86o crio tiri chinh hg'p nh6t (ti6p theo)
- Ho4t tl6ng khai th6c tiuThud thu nhQp doanh nghiQp ph,fii nQp theo thud sudtphi thAng
Thud thu nhQp doanh nghiQq chinh lQch clo rip dyngthud sufu khdc thud sufu pnO thilngThud thu nhQp doanh nghiQp ttuqc mi6n, gifim
Thud thu nhQp doanh nghiQp phdi nQp
T6ng Thu6 thu nhfp doanh nghiQp cdn phii nQp
ttru6 TNON phni nQp hQ cic b6n hgp t6c kinh doanhTOng Thu6 thu nh$p doanh nghiQp cdn phii nQp
16. Chi phi phii tri ngin h4n
Phdi trd cdc bdn lidn quan
Thir lao hQi ddng quin trf, ban kitim so6t
Phdi trd cdc t6 chftc vd cd nhLn khrtcChi phi l6i vay phii triSria chiia kho bdi, npo v6t lu6ng
Chi phi dich vu phhitrh
c0og
ViQc x6c tlinh thut5 thu nhfp doanh nghiQp ph6i nQp ciua chc c6ng ty trong T{p tloin clugc cin crivdo c6c quy di$ hiQn hdnh vE thu6. Tuy nhi6n, nhiing quy clfnh ndy thay AOi ttreo tung thdi kj vdc6c quy ttlnh vO tnu6 Oiii v6i nhi6u loai giao dich kh6c nhau c6 th6 duqc giAi thich theo nhi6u c6chkh6c nhau. 9o ,ay sO ttru6 duoc hinh bdy tr€n B6o c6o tdi chinh hqp nh6ic6 thti s€ thay di5i khi coquan thu6 ki6m tra.
Theo Lupt sO ZZtZOtltQHl3 vA sria AOi UO sung mQt sO eieu ctu Luflt thu6 thu nhdp doanh nghiQptlugc Qu6c h6i nudc CQng hda xd hQi chti nghia Vi6t Nam kho6 XIII kl hSp thf 5 th6ng qua ngey19 th6ng 6 nim 2013, thu6 su6t thuS thu nh{p doanh nghiQp ph6 th6ng giim tt 22%o xu6ng ci:n20%ti ngdy 0l thSng 0l nim 2016.
Tiin thu| itdtTi6n thu6 d6t dugc ndp theo thOng b6o cta ccy quan thur5.
Cdc logi thud *ndcT4p dodn kE khai vd nQp theo quy tlinh.
7,470,659,194
5,239,929,293
(1,681,229,632)
(762,059,916)
6,752,652,342
9,956,787,637
(4,445,597,148)
(1,852,331,871)
2,796,639,745
2,796,639,745
3,658,858,618
3,658,858,618
1,647,440,573
4,444,080,318
1,980,546,946
5,639,405,564
{
I
^t r.. .so cuor Ky Sd dAu nnm
5,468,070,264
179,024,695
2,000,000,000
3,289,045,569
386,506,838
386,506,838
5,468,070,264 386,506,838
Bdn thuy& ninh noy ld mOt bO pkan hqp thdnh vd phdi Aryc dqc citngvdi Bdo cdo tdi chinh hgp nluit 27
c6ruc rv cd pnin vfrrv rAr vA xEp oO nAr nnEla chi: ring-7, s6 +s trigu ViQt vuong, phudng Bni rh! Xu6n, qu{n Hai Bi rnmg, thdnh ph5 He NOisAo cAo rar cuiNs Hgr NHAI euf :Cho n6m tdi chinh ki5t tntc ngdy 3 I thdng 12 ndm 201 6
Bin thuy6t minh 86o c6o tii chinh h-op nhdt (tit5p theo)
17. Phf,i tri kh6c17a. Phdi trd ngiin hgn khric
Phdi trt cdc bAn fidn quan
Cdng ty C6 phAn Transimex - Ldi hqp t6c kinh doanh
C6ng ty TNHH Vfln tii vd D4i ly Vfn tii Da Phuongthric - LEi h-o. p t6c kinh doanh
C6ng ty CO phin MHC - LAi hqp t6c kinh doanhCdng ty TNHH Dai lf vd Ti6p vdn Hii An - Ldi hqp t6ckinh doanhCdng ty C6 phin Hdng Hii Macs - LAi hqp t6c kinhdoanh
Phrti td cdc eton v!vd cd nhhn khdcKinh phi cdng dodn, ding phi
Ph6i tri BFXH, BHYT, BHTNCti tric, Igi nhufn phii triThi lao HDQT, BKS
C6c khoin phii tri ngin hpn kh6c
c0ng
17b. Phditrd ddi hgn khdc
Phdi trd cdc bOn liln quan vdn hqp tric kinh dounhC6ng ty C6 phAn Transimex-SaiGon
C6ng ty TNHH Vfn t6i vd Epi lf Vfn tii Da Phuong thricC6ng ty C6 phAn MHCC6ng ty TNHH Dpi lf vn Titip vfn Hii AnC6ng ty CO phAn Hdng H6i Macs
Phdi trd ctic fi chftc vd cri nhfrn khric
c0ng
18. Vay vi nq thu6 tiri chinhl8a. Vay vd n,q thuA fii chinh ngiin hgn
DO CUOI l(y
Gi6 tri
^t r.. .so cuol Ky 56 diu nxm
24,280,334,177
8,820,373,115
6,616,437,366
2,680,837,810
3,884,668,262
2,279,017,624
493,517,131
49,313,300
7,892,531
186,200,000
225,000,000
25,111,300
24,180,552,772
8,313,405,995
6,236,149,932
3,555,106,309
3,972,922,696
2,102,967,841
631,361,526
55,575,102
283,277,291
268,800,000
23,709,133
24,773,851,308 24,811,914,298
^r. r. . .so cuor l(y 56 tIAu nlm
90,604,520,000
32,915,900,000
24,688,620,000
10,000,000,000
14,500,000,000
8,500,000,000
90,604,520,000
32,915,900,000
24,688,620,000
10,000,000,000
14,500,000,000
8,500,000,000
90,604,520,000 90,604,520,000
56 cti khi ntrngtri ng
S5 iIAu ntrm
Gi6 tr! 56 c6 khri nlngtri ng
Vay ngin hgn phdi trt cdcbAn fiAn quanC0ng ty C6 phAn Cung tngvd Dich vs K! thuflt hang Hdi(D
Vay ngiin hgn phdi trd cdc tdchr?c vi cd nhAn HrdcVay ddi han d6n hqn trd
Ngdn hdng Bdo Vi€t - HAi sdchinh
942,320,325
942,320,325
38,086,018,493
I 2,422.187.440
942,320,325
942,320,325
38,086,018,493
I 2,422,187,440
1,742,320,325
1,742,320,325
46,629,880,069
I 2,5 10,540,270
1,742,320,325
t,742,320,325
16,629,880,069
t 2,5 t0,540,270
Bdn thuyit minh nay ld n\t bA phfln hqp thdnh vd phdi dugc itgc citng vdi Bdo aio tdi chinh hqp nhiit 28
c6t'tc rv cd pnAn vdnr rAr vl xE'p oO nAr anrDia chi: Tdng7, si5 4s tripu viQt vuong, phudng Bni rhi Xu6n, qufn Hai Bi rrtmg, thdnh phi5 Hd NgieAo cAo rer cuiNs nQp NuAr euV:Cho ndm tdi chinh kiSt thric ngdy 3 1 theng 12 ndm 2016Bin thuy6t minh 86o c6o tiri chinh hqp nh6t (tii5p theo)
Ngdn hdng TMCP NgoqiThrong ViQt Nam - CN HdiPhdngNgdn hdng TMCP TiAnPhongNgdn hdng TMCP Qudn dQi-Sd giao dich Ic0ng
19,261,548,000
5,290, I 05,368
1 ,1 1 2, t 77,685
19,261,548,000
5,290,1 05,368
1.112.t77.685
25,506,264,000
7,117,894,879
I ,495,1 80,920
25,506,264,000
7,117,894,879
1,495,180,920
39,028,338,919 39,028,338,818 48,372,200,394 48372,200,394
Khoin vay C6ng ty CO phAn Cung img vi Dich vU Ky thuft Hdng Hii theo hqp d6ng sO OtmOngdy 05/01/2008 cria 96ng ty CO ph6n D6ng tdu Hii An dii phgc vs nhu cAu hopt tlQng sin xu6tkinh doanh v6i ldi su5t theo l6i su6t cho vay cta ngAn hing t4i tung thdi di6m, thdi h4n vay 01nim. Sau khi s6p nhAp C6ng E CO phan D6ng tdu Hii An, C6ng ty t<i5 ttrtra l4i khoin vay ndy.
Tflp tlodn c6 khi ndng tri du-o. c c6c kho6n vay ngin han.
Chi ti6t si5 ph6t sinh vd c6c kho6n vay ngin hpn trong ndm nhu sau:
56 tliu nlmK6t chuy6n tirvay vi nq dli
han
23,722,165,01 S
23,722,165,015
6.206,107,440
1 3,216,1 1 6,000
3,528, I 57,965
741,783,610
Ttrng/giflm do S5 tidin vay da trflCLTG trong ntrm
^, r., .so cuor Ky
Vay ngdn hgn ph,ii trd cdcbAn fiAn quanCOng ty C6 phdn Cung rmgvd Dich vu K! thuft hingHai(D .Vay ngdn hgn phdi trd cdcti chtlc vd cd nhdn khdc
Vay ddi han tt6n han triNgdn hdng Bdo Yiet - H|i sAchinhNgin hdngTMCP NgoqiThrong Vi(t Nam - CN HdiPhdngNgin hdng TMCP TiAn
PhongNgdn hdng TMCP Qudn dQi
- Sd giao dich Ic0ng
18b. Vay ddi hsn
1,742,320,325
1,742,320,325
46,629,880,069
46,629,880,069
I 2,510,540,270
25,506,264,000
7,1 17,894,879
1,495,180,920
(800,000,000)
(800,000,000)
(31,812,351,913)
(3 r,812,35 1,913)
(6,186,093,790)
(1 9,224,977, I 77)
(s,290,263,263)
(1, il 1,017,683)
942,320,325
942,320,32s
38,086,018,493
38,086,01 8,493
I 2,422,187,440
19,261,548,000
5,290,105,368
1.t 12.177.685
(453,674,678)
(4s3,674,678)
(1 08,366,480)
(265,851,823)
(65,684,2 I 3)
(1 3,769, I 62)
48372200394 23,722,165,015
^t 1.. .DO CUOr Ky
Gi6 tr!
(453,674,678) (32,612,351,913) 39,028J38,818
56 cri khi nlngtri ng
56 tIAu nem
Gi6 tri 56 cr6 khA ningtr6 nq
Vay ddi hgn phrti bd ctic bAnfiAn quanVay ddi hgn phdi trd cdc 6chtbc vd cd nhdn khdcVay ddi h4n ngdn hang
Ngdn hdng Bdo ViQt - H|i SAchinh (i)Ngdn hdng TMCP NgoqiThuong ViQt Nam - CN HaiPhdng (ii)Ngdn hdng TMCP TiAn PhongVi€t Nam - CN Hd NAi Gi,Ngdn hdng TMCP Qudn d|i -Sd giao dlch I (iv)
c0ng
121,918,001,91 I
24,844,531 ,i60
74,249,367. I 60
17.633,683,893
5,190,4 t 9,498
121,918,001,911
24,844,531,360
74,249,367,1 60
t 7,6i3,683,893
5, 190,419,498
142,329,1 19,846
31 ,258,939,I 50
83,735,513,960
2 t ,is3,683,96 t
5,980,982,775
142,329,1 19,846
31 ,258,939,150
Ii,7i5,51 3,960
2 t,353,683.961
5,980,982,775
121,918,001,91I 121,918,001,911 142,329,119,846 142,329,119,846
Bdn thufit ninh ruy ld mlt b0 phdn hqp thanh vd phdi &rqc ttgc cilng vdi Bdo cdo tdi chinh hgp nhiit 29
c6ruc rv cd pnhn vfrr'r rAr vi xE'p oO nAr anrDia chi: tdng.7, sri +5 trigu Vi6t Vuong, phuong Bni Thi Xu6n, qu{n Hai Bd Trung, thdnh phti He NOisAo cAo rAr cHiNH ugr NHAI euV 3
Cho nIm tdi chinh t<6t ttrr:c ngdy 31 thing t2 ndm20t6Bin thuy6t minh 86o c6o tiri chinh hqp nh6t (tii5p theo)
T4p <Ioin c6 kh6 ndng tri dugc c6c khoin vay ddi h4n.
Kj,h4n thanh to6n c6c kho6n vay ddi han nhu sau:
rong nq Tir I ntrm tr&t
xuongTrGn I ntrm il6n
5 nlm TrGn 5 nlm
^t r., .so cuor Ky
Ng6n hang 86o ViQt - HQi Sd chinh
Ng6n hdng TMCP Ngo4i ThuongViQtNam - CN H6i PhdngNgdn hang TMCP Ti€n Phong ViQtNam - CN HaNQi
Ngdn hang TMCP Qu6n dQi
c0ng
56 diu nim
NgAn hdng Bao ViCt - HQi Sd chinh
Ngdn hdng TMCP Ngo4i ThuongViQt Nam - CN Hni PhdngNgdn hdng TMCP Ti6n Phong ViQtNam - CN HdNQi
Ngdn hdng TMCP Qudn dQi
c0ng
37,266,718,800
93,5 10,91 5, 160
22,923,789,261
6,302,597,183
160,004,020.404
12,422,t87,440
19,261,548,000
5,290,105,368
1,112,t77,685
38,086,018,493
24,844,s31,360
74,249,367,160
17,633,683,893
5,190,419,498
121,918,001,911
43,769,479,420
109,241,777,960
28,471,578,840
7,476,163,695
188,959,999,915
12,510,540,270
25,506,264,000
7,117,894,879
1,495.180920
46,629,890,069
3 I,258,939,150
83,735,513,960
21,353,683,961
5,980,982,775
142,329,119,846
Chi ti6t s6 ph6t sinh vC c6c kho6n vay ddi h4n nhu sau:
S5 tliu nemS5 ti6n vayph6t sinh
trong ntrm
4,500,000,000
3 1,258,939,150
83,735,5 I 3,960
21,353,683,961
5,980,982,77s
TIng/giim do Kdt chuy6nch6nh lQch tf sang vay vi ng
gi6 ngin hanDO CUO| Ky
2
lI
I
I
L:
Ng6n hdng Bdo ViQt -HQi Sd chinhNgdn hang TMCPNgo4i Thuong ViQtNam - CN Hii PhdngNgdn hang TMCP Ti6nPhong ViCt Nam - CNHaNoiNgdn hdng TMCP Qudnd0i
c0ng
(208,300,350)
(740,030,800)
(191,842,103)
(48,779,667)
(6,206,107,440)
(13,246,r r6,000)
(3,528,157,965)
(74r,783,610)
24,844,531,360
74,249,367,160
17,633,683,893
5,190,419,498
142,329,119,946 4,500,000,000 (1,199,952,920) (23,722,165,015) 121,919,001,911
19. Dgphdng phfli tri ngin h4nDg phdng ng phii tri ngin h4nsau:
56 dAu nam
T[ng do trich l4p
Si5 sri dpng^^ r., .so cuor Ky
li6n quan d6n ti€n Udi ttruong hdng h6ng.
2,648,342,710
2,648,342,710
Chi ti6t ph6t sinh nhu
Bdn thuyit ninh nay ld nQt bQ pfujn hqp thdnh vd phdi dlt.oc dqc citngvdi Bdo aio tii chinh hgp nfuit 30
c6nc w cd pniru vAn rAr vA xEp oO nAr mrDia chi: tAng Z, s6 +S trigu ViQt Vuong, phudng Bii Thi Xu6n, qugn Hai Bi Tnmg, thnnh ph5 He NOisAo cAo r.cJ cHiNH ugr unAr eW 3
Cho nim tAi chinh k6t thric ngiy 3l th6ng 12 ndm20l6Bin thuy6t minh Bdo c6o tli chinh hqp nh6t g6p theo)
20. Qui khen thutrng, phric lqi
55 tIAu nlm Ttrng do trlch tfpttr lgi nhugn C,ni qui trong ki S5 cu5i tcy
Qui khen thu&ng 5,674,613,213 6,534,000,000 (2,885,070,000) 9,323,543,213
QuI HQi ddng quintri 5,447,344,434 4,901,000,000 (4,130,000,000) 6,218,344,434
c0ng 11,121,957,647 11,435,000,000 (7,015,070,000) 15,541,887,647
:'-
()
v
I
1
Aan ttatyiit ninn dy h nAt b0 phdn hqp thanl, vd phai ittrgc tlgc clng vdi Bdo cdo tdi chlnh hW nhdt 3t
c6ne ry cd pnAn vAt rAr vA xEp oO nAr rnDia chi: Ting 7, sO +S trigu ViQt Vuong, phuong Bii Thi Xudn, qudn HaieAo cAo rar crfNn uop NuAr euf :Cho n6m tdi chinh ti5t thric ngdy 3l thing 12 ndm20l6Bin thuy6t minh B6o c6o tiri chinh hgp nh6t (tii5p theo)
Bi Trmg, thdnh phi5 Hn NOi
21. V6n chri sd hitu2lo. Bdng Aai cni6u bi6n ilQng cfia viin chfi sO hicu
Viin g6p cria chris& hii'u
ThaTg du v5ncd ph6n
^2. , .rLO pnleu qul Qui tIAu.tu
phft tri6n
Lgi. nhufln sauthu6 chua phin
ph0i
Lgi ich cO O6ngkh6ng ki6m
so{tc0ng
SO aAu nim tru6c
Lgi nhuQn trong nimtru6cTrich lQp c6c qu!Chia lqi nhu4n ho4ttlQng RCC nitm2074Chia c6 tuc, lqinhuQn
Sii du cu5i nrmtru'fc
SO au AAu nim nay
Nhfn vi5n g6p
Lgi nhufn trong kj,
Trich lflp c6c qu!Chia c6 tuc, lginhu{n
Sii Ou cuiii try
231,962,320,000 58,788,380,922 (2,571,030,000)
(2,571,030,000)
45,931,070,809
36,791,000,000
82,722,070,909
100,252,250,167
166,965,531,053
(45,375,000,000)
(3,648,587,390)
(68,8 17,3 87,000)
149,376,806,830231,962320,000 58,788,380,922
(6,736,041)
434,362,991,898
166,958,795,012
(8,584,000,000)
(3,648,597,390)
(68,817,3 87,000)
(6,736,041) 520,271,812,520
231,962,320,000
231,962320,000
82,722,070,809
49,008,000,000
131,730,070,909
149,376,806,930
97,223,322,006
(60,443,000,000)
(22,939 ,129 ,000)
163,217,999,936
(6,736,041)
8,395,480,000
4,828,856
520,271,812,520
8,395,490,000
97,228,150,862
(1 1,435,000,000)
(22,939,129,000)
58,788,380,922
58,788,380,922 (2,571,030,000)
(2,571,030,000) 8,393,572,815 591,521,314382
Bdn thuy6t minh nay ld mQt bQ phjn hqp thdnh vd phdi itngc tlqc cilng vdi Bdo cdo tdi chinh hqp nfuit
P L -1 ,-rr
)Z
c6r'rc rv cd pniru vflrv rAr vA xEp oO nAr anDia chi: TAng-7, so +s tri6u viQt vuong, phuong Bti rhi Xu6n, qu{n Hai Bd rrung, thnnh ph5 Ha NgieAo cAo rar cuiNs HOp NsAr quf :Cho nim tdi chfnh t6t tntic ngdy 31 thdng t2 ndm20t6Bin thuyiit minh 86o crio tiri chinh hqp ntrdt (ti6p theo)
21b. Cd phi6u
Si5 lu-o. ng cd phitiu <l6ng kf ph6t hinhS5 luqng cd phit5u dd ph6t hdnh
^: ,.: , :- C6 phi€u ph6 thdng- Cd phiiiu uu ddiSti luo. ng c6 phi6u duoc mua lai- CO phieu ph6 th6ng
n1 t,r- LO pnleu uu dat
Sii luong c6 phit5u dang luu hdnh
- C6 phieu ph6 th6ng^:
t.!- LO pnteu tu ctar
23. Cric khoin mgc ngoiri Bing cfln A6i f6 toen
23a. Ngogi tQ cric logi
Dollar My (USD)
Euro (EUR)
Doanh thu hopt dQng khai th6c cingDoanh thu hogt <tQng khai th5c tdu
Doanh thu b6n hdng
c0ng
s6 cu6i ry 56 tIAu nrm23,196,232 23,196,232
23,196,232 23,196,232
23,196,232 23,196,232
257,103
257,103
257,103
257,103
MQnh gi6 cO phitiu tlang luu hdnh: 10.000 VND.
22. Lgi ich c6 A6rrg khdng ki6m soitLgi ich cO dOng thdng ki6m so6t thC hien phAn quy6n loi cria cric c6 tl6ng kh6ng ki6m so6t tronggiri tri tdi sin thuAn cria c6c c6ng ty con. Tinh hinh bi6n dQng lqi ich cta
"-O aOrg tt Ong ki6m sorlt
nhu sau:
Sii cu6i try Sii tlf,u nimSii tliu nam (6,736,041)Lgi nhufn sau thu6 cta cO d6ng kh6ng ki6m so6t 4,828,856V6n g6p cta c6 ddng khdng ki6m so6t 8,395,480,000^a r. , .DO CUOI Ky
22,939,129 22,939,129
22,939,129 22,939,129
(6,736,04t)
_____!Je$z2qq _______refi!,o4tL
sd cudi Icy 56 dAu nem
405,565.20 804,149.99
336.90 46.02
51,559,464,800 91,570,091,379
60,803,512,547 34,969,507,940
529,542,463 738,914,591
112,892,519,810 127,178,513,810
I
It
vI. THONG TIN BO suNG cHo cAc KHoAN MUC TRiNH BAy rRoNG nAo cAo rerQUA HoAT DQNG KINH DoANH HgP NHAT
1. Doanh thu bin hing vir cung c6p dich vgIa. Tdng ttoanh thu
Quf 3 NIm nay Quf 3 Nim truri'c
BAn thuyit minh ruy ld m\t bO phdn hqp thdnh vd phdi dwc ttqc cilng vdi Bdo cdo tdi chinh hqp nfuit JJ
Ib. Doonh thu bdn hdng vd cung clip tllch vlr cho cdc bAn fiOn quanNgodi c6c giao dich v6 b6n hdng vd cung c5p dich vp cho c6c c6ng ty li6n k6t duoc trinh biy othuy6t minh s5 V.2c, T{p dodn cdn phat iintrc6c giao dich v6 ban fiang va cung c6p dich vu choc5c b6n li€n quan kh6ng phii ln cdng ty li6n k6t nhu sau:
c6rrrc ry cd pHAN vdrv rAr vA xEp oO nAr enEia chi:Ting 7, s.i 4s tricu viQt vuong, phucrng Bni rhi Xu6n, qu{n Hai Bd rnmg, thdnh ph6 He NgieAo cAo rAr cHiNH HOp NHAr euf:Cho ndm tdi chinh fiit ttrric ngdy 3l thing 12 nim20t6Bin thuy6t minh 86o c6o thi chinh hg'p nh6t (ti6p theo)
Quf 3 Nim nay Quy 3 NIm trufcCbng ty Cd phin Hdng Hdi MacsDoanh thu cung c5p dlch vg khai th6c th6c tduChi nhdnh COng ty C6 phin Hdng Hdi Macs tgiHdi PhitngDoanh thu cung c6p dich vU khai th6c th6c tdu
Doanh thu cung c6p dich vp khai th6c th6c cingCdng ty CO phfrn TransimexDoanh thu cung c6p dich vu khai th6c th6c tdu
Chi nhrinh COng ty Cd phin Transimex tgi Hd NI,iDoanh thu cung c6p dich vp khai th6c thiic tdu
Doanh thu cung cdp dich vp khai th6c th6c c6ng
COng ty C0 phdn Hdi MinhDoanh thu cung c6p dich vu khai th6c thilc tduCOng ty TNHH VQn tdi vd Dgi lj, VQn tdi Eaphuong thftcDoanh thu cung c6p dich vg khai th6c tdu
Doanh thu cung c6p dfch vg khai th6c c6ng
Chi nhdnh COng ty TNHH VQn tdi vd Egi l! VQn t,fiiDa phwong thtbc tgi H,rti Phbng
Doanh thu cung cdp dich vu khai thdc tiuDoanh thu cung c6p dlch vu khai th6c cingCOng ty CO phin hdng hdi Nam DrongDoanh thu cung c6p dfch vp khai thilc cing
2. Gi{ v5n h}rng binQuy 3 Nim nay Quf 3 NIm trudc
336,818,179
12,545,455
446,786,865
1,456,454,532
222,792,500
29,716,009
1 57,8 1 8,1 83
14,940,113
6,913,090
343,454,545
28,711,010
l,g72,ooo
768,363,636
59,454,543
424,357,910
1,645,999,992
570,384,727
708,636,363
138,791,944
653,429,850
157,022,273
2,922,312,555
5,764,500
Gi6 v6n ho4t <tQng khai th6c c6ng
Gi6 vi5n ho4t clQng khai th6c tdu
Gi6 v6n cria dich vp kh6c
c0ng
Doanh thu hogt ilQng tiri chinh
Lai tiOn gfti c6 kj han
32,863,551,980
48,148,670,713
490,613,422
81,502,836,115
44,381,479,029
26,171,362,382
699,014,377
71,251,855,788
Quf 3 NIm nay Quy 3 NIm trufc2,049,896,496
Bdn thuyiit minh ndy td ndt bp phdn hqp thanh vd phdi drqc doc cilng vdi Bdo cdo tdi chinh hgp nhiit
1,155,730,651
c6nc rv cd pnArv vfln rAr vA xEp oO nnr nuDla chi: TAng 7, sii as tri6u viQt Vuong, phuong Bni rhi Xu6n, qufln Hai Bd rrtmg, thinh ph6 Ha N6ieAo cAo ral cuiNH HOp NHAr quY:Cho ndm tdi chinh tiit ttrric ngdy 3l thdng t2 ndm20t6Bin thuy6t minh B5o c6o thi chinh hqp ntrdt (ti6p theo)
Ldi ti6n grii kh6ng kj han
Ldi ti6n cho vay
LEi chenh lQch t! gi6 ph6t sinhLdi ch6nh lQch fj gi6 do d6nh gi6 lai citc khoin msc ti6ntQ c6 g6c ngo4i tQ
c0ng
Chi phi tiri chinh
Chi phi l6i vayL5 ch6nh lQch tf gi6 ph6t sinh
L6 chdnh lQch f! gi6 do drinh gi6l4i c6c khoin mpc ti€n tCc6 gdc ngoai t0
c0ng
Chi phi quin lf doanh nghiQp
Chi phi cho nhdn vi€n
Chi phi vdt li6u quin l;iChi phi dO airng vdn phdng
Chi phi kh6u hao tdi s6n c6 airnThu6, phi vd lQ phi
Ds phdng phii thu kh6 ddiChi phi dich vU mua ngodi
Cdc chi phi kh6c
c0ng
Thu nhfp khic
Ldi thanh l1f, nhuqng b6n tdi san ci5 dinh-.: . ).. .I len DOt thuong
Thu nh6p khSc
c0ng
7. Chi phi khic
I,5 thantr l;f, nhugng b5n tdi sen ci5 dinh
fhu6 biph4t, bf truy thu
Chi phi kh6c
c0ng
Quy 3 NIm nay Quf 3 Nim trudc
35,002,943
210,196,669
91,058,904
28,819,201
2,414,964,213
41,509,509
220,621,256
563,661,589
190,701,598
2,172,224,603
921,016,748
3,072,098
1,205,730,919
234,721,440
3,160,947,915
924,099,946 4,601,400,274
Quf 2 NIm nay Quy 3 Nim truri,c
3,038,754,495
282,806,621
277,205,472
493,024,969
17,542,000
23,853,861
1 ,7 77 ,ll7 ,6772,068,025,669
4,153,375,046
393,589,940
148,230,126
321,627,026
1,837,000
1,112,023,143
2,322,831,855
7,918,330,764 8,453,514,136
Quy 3 Nim nay Quy 3 NIm tru6c409,090,909
44,200,000
5,722,012
980,832,855 459,012,921
973,8g9,4g;
6,933,361
l
I
I
ry21,617,559
Quy 3 NIm trufc544,758,742
8,605,084
22,900,039
21,617,559
Bdn thuytit minh nay h nAt bd plain hqp thdnh vd phdi dtrqc dgc cilng vdi Bdo cdo tdi chinh hqp nfuit
576,263,865
35
c6nc rv cd pnAn vdn rar vA xE'p oO nAr aruDia chi:
.IAng.z, sii +s tripu viQt vuong, phuong Bii Thi Xu6n, qu{n Hai Bd rnmg, thdnh ph6 He NOi
sAo cAo rAr cHiNH Hgr NHAI euY 3
Cho n6m tdi chinh ki5t thric ngdy 31 thing t2 ndm 2016Bin thuyiit minh 86o c6o thi chinh hqp nh6t (tii5p theo)
7 - .'Lar tren co pnteu
Loi nhupn k6 to6n sau thu6 thu nhip doanh nghiQp, :. -^cua co oong cong ty me
Trich qu! khen thu&ng, phric lgiLoi nhuAn tinh ldi co b6n/suy giim trdn c6 phiiSu
Sti luqng binh qudn gia quy€n cria c6 phiiiu ph6th6ng tlang luu hdnh trong ndm
Lfli co bf,n trGn cO phi6u
CO phiiiu ph6 th6ng dang luu hdnh dAu nImAnh hudng cta ciS phi€u ph6 th6ng mua lpiCd phi6u ph6 th0ng tlang luu hdrnh binh qu0ntrong k)
Ti6n luong, php c6p
c0ng
lb. Giao dlch vd sd dw vdri ctic bln liOn quan khdcC6c b6n li6n quan kh6c vdi T{p ctodn gdim:
Quy 3 Nim nay Quf 3 Nim trudc
25,002,997,065
(2,146,000,000)
22,856,997,065
22,939,129
42,577,763,050
(2,146,000,000)
40,371,763,050
22,939,129
1,760
Sti luqng c6 phi6u phd thOng st dgng AC tinh l5i co binlsuy giim tr6n c6 phi6u dugc tfnh nhu sau:
Quf 3 NIm nay Quf 3 Nim trufc22,939,129
22,939,129
22,939,129
22,939,129
VII. NHITNG THONG TIN KHAC
1. Giao dich vi s5 du vri,i cric bGn li6n quanC6c b€n li6n quan v6i Tfp dodn bao g6m: cdc thinh vi6n quin lli chri chtit, cdc c6 nhdn c6 li€nquan v6i c6c thdnh vi6n quin lf cht chtit vd cdc b6n li6n quan kh6c.
la. Giao dlch vd sd dr vdri cric thdnh vi1n qudn tlt chri chifu vd crtc cd nhAn cti liln quan v6,i cticthdnh viAn qudn lj, chrt ch6tC6c thdnh vi6n quin lf chri chtit g6m: c6c thanh vi6n HQi il6ng quin tr!vi c5c thdnh vi€n Ban <li6uhanh (Ban T6ng Gi6m iltic, kri toSn trudng). Cic c5 nhdn cO tien quan vdi c6c thdnh vi6n quin lychri ch6t li c6c thdnh vi6n mft thirit trong gia <linh c6c thdnh vi6n quan lf chri chtit.
C6ng nq voi cdc thdnh vi€n qudn ly cht) ch& vd cdc cd nhdn cd li€n quan v6i cdc thdnh viAn qudnly cht) chiSt
C6ng ty khOng c6 c6ng ng vdi c6c thdnh vi6n quin lf chri ch5t ve cdc cdnhdn c6 li€n quan v|i cdc,]:,thdnh vi6n quin ly chri chtit.
Thu nhQp cila cdc thdnh vi1n qudn ly chi chiit
\)
,\
t
,/.
.t
Luy k6 tl6nki niy n5m
t. Lfiv k6 a6n cudicuot
Kv nay namnav" truoc
1,926,957,690 1,490,582,736
1,926,857,680
Bdn thuyit minh ruy ld mQt bQ pluin hqp thdnh vd phdi ifuqc doc citng vdi Bdo ctio tdi chinh hqp ntuit
1,490,582,736
36
c6ruc rv cd pnhr,r vfin rnr vA xEp oO nAr anrDia chi: Tdng7, s6 +5 tripu ViQt Vuong, phuong Bni Thi Xudn, qufnsAo cAo rar cuiNn uge NuAr euV:Cho ndm tdi chinh tlit ttrric ngdy 3 I thdng t2n6m 2016Bin thuy6t minh 86o c6o tiri chinh hqp nh6t (i6p theo)
Hai Bi Trtmg, thdnh phi5 He NOi
BGn li6n ouan khdc M6iC6ng ty TNHH Dai lf vd Ti6p vdn HAi AnCdng ty C6 phAn Dlch vp T6ng hoo HAi An
Cdng ty C6 phAn Hdng hii Macs
C6ng ty C6 phAn Hii Minh
Cdng ty CO phAn TransimexC0ng ty Cd phin Diu tu vd Vfln tai Hei HAC6ng ty CO phAn Cung ring vd Dich vU Ky thu6t Hdng hii Cd <tdng lcrn
c6ng ry rNHH van tii vd D4i lf van t6i Da phucrng thric ,]i6+;:UlJ;trot ta thdnh vi6n
cdng ty c6 phAn Hdng Hii Nam Duong Thdnh vi6n chi ctriSt ta thdnh vi6nHDQT cria COng fy
Giao dich voi cdc bAn li1n quan khdcNgodi c6c giao dlch ph6t sinh v6i c6c c6ng ty li6n tet Oa dugc trinh bdy d thuy6t minh sti V.2acfing nhu c6c giao dich vO b6n hdng vir cung c6p dich vu cho c6c b6n li6n quan dra. n Org ph6i ldc6ng ty li6n krit cl6 <lu-o.c trinh bdy 0 thuyi5t minh si5 VI.lb, Tdp <loin cdn ph6t sinh c6c giao dlchkh6c vdi c6c b€n li€n quan kh6c nhu sau:
Liiy k6 tir ttiu nIm tl6n cudi try ,ray
NIm nay NIm trudcCOng ty CA phin Hdng Hii Macs
)...I ra co tuc
Chia lqi nhufln tiuCOng ty CO phdn TransimexChia lqi nhufn tdu
lra co tuc
Phii tri vd cung c6p dich vg khai th6c tdu
COng ty Cd phdn Ddu twvd YQn tdi HAi HACho vay
Thu tiAn cho vay
lra co ruc
Phii tri vA cung c6p dich vp khai thdc tdu
Phii tri vd cung c6p dlch vu khai thSc cingCAng Q CA pndn Cung ttng vd Dlch vU Ki thuQt Hdnghdi
Irra goc vay
Tri c6 tric
Phii tri vd cung c6p dich vs khai th6c tiuCOng ty Ci Pndn Hfii MinhI ra co tuc
COng ty TNHH VQn tdi vd Dgi ljt VQn tdi Da phrongthrbc
I ra co tuc
Chia lqi nhupn tdu
Nhfln chia lai20l5
C6ng ty li6n k€t cria Cdng ty conC6ng ty li6n ktit cria C6ng ty conCO d6ng, thanh vi6n cht chrit li
thdnh vi6n }DQT cria Cdng tyCi5 d6ng, thanh vi6n chri chrit ld
thinh vi6n HDQT cria C6ng tyCd tl6ng lonCd d6ng lon
1,031,250,000
2,102,967,841
8,313,405,995
5,491,250,000
787,437,957
6,000,000,000
6,000,000,000
2,030,000,000
895, I 80,000
447,794,914
300,000,000
1,460,101,000
32,581,500
550,000,000
200,220,000
6,236,149,932
500,000,000
1,031,250,000
1,500,000,000
5,656,250,000
48,686,362
5,000,000,000
7,500,000,000
2,030,000,000
606,350,000
543,753,968
300,000,000
1,460,401,000
96,466,705
550,000,000
200,220,000
1,500,000,000
750,000,000
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\
1
Bdn thuyiit minh niry ld mpt bA ph4n hqp thanh vd phdi cfuqc d7c citngvdi Bdo cdo tdi chinh hqp nhdt 37
c6ne rv cd pnAn v[r,r rAr vA xE'p oO nAr er,rDla chi: Tdng7, s6 +5 trigu viQt vuong, phudng Bni rhi Xu6n, qu{n Hai Bd rrung, thdnh phri Ha NgieAo cAo rer csiNH HOp NHAr quf :Cho n5m tdi chinh ti5t tnric ngiy 3l thing 12 ndm 2016Bin thuy6t minh 86o c6o tiri chinh hqp nh6t (tii5p theo)
2a.
COng ty Cd phdn Hdng Hdi Ntm DrongI ra co tuc 866,990,000 866,880,000
178,340,707 ,517 163,390,040,992 I ,448,808,651 343,179,ss7,160
178,340,707,517 163,390,040,992 1,448,808,651 343,179,557,160
75,936,0ss,597 43,465,946,690 102,585,748 I19,504,588,035
(23,350,567,106)
96,154,020,929
10,563,116,473
(3,269,187,419)
3,375,943,309
1,034,140,864
(97,366,392)
(10,532,516,902)
97,228,150,862
Cdng nqvoi cdc bAn h€n quan khdcCdng ng vdi c6c b6n li6n quan kh6c tlugc trinh bdy tai c6c thuyt5t minh s6 V 3,V.4,V.5, V.6, V.13,vl4, v.17, v.19.
Th6ng tin vd bQ phgnTh6ng tjn bQ phfln tlugc trinh bdy theo linh vyc kinh doanh vd khu vuc dia lf. 86o c6o b0 phflnchinh y6u li theo linh vuc kinh doanh dya tr6n co c6u t6 chric vd quAn lf nQi b0 vi h6 thOng 86oc6o tii chinh nQi b0 cria Tdp doin.
Thilng tin vi linh v4rc kinh doanhTfp dodn c6 cilc linh vpc kinh doanh chinh sau:o Linh vgc 0l: Ho4t ctQng khai th6c cingo LTnh vpc 02: Ho4t <lQng khai th6c tdu.
Th6ng tin v6 k6t qui kinh doanh, tdi sin c6 ainn vd ciic tdi sin ddi h4n kh6c vd gi6 tri cic khoin chiphi lcrn kh6ng bing tidn cria b0 phfln theo linh vuc kinh doanh cria Tflp clodn nhu sau:
Ho4t rlQng khai Ho4t rlQng khai Ho4t tlQng c0ngthdc cing thdc tiu khicLay k6 a6n cu6i k) niry nrmnayDoanh thu thuin v,i ban hdng vdcung c6p dlch vq ra b6n ngodiDoanh thu thudn v6 b6n hing vdcung c6p dich vp giiia c6c bQ
ph0n
Tdng doanh thu thudn vi Otinhdng vd cung cdp dich vy
Ki5t qui kinh doanh theo bQ phfn
C6c chi phi kh6ng ph6n b6 theobQ phfnLoi nhu$n tL ho4t tlQng kinhdoanh
Doanh thu ho4t tlQng tdi chinh
Chi phf tii chinhPhAn lSihoflc 16 trong c6ng ty li6nkiitThu nh$p kh6c
Chi phi khdc
Chi phi thuiS thu nh6p doanhnghiQp hiQn.hinhChi phi thu6 thu nhflp doanhnghiQp holn lpiLqi nhu\n sau thud thu nhSpdoanh nghiQp
\?r<,*
I
Bdn thuy* minh nay h mAt bd phdn hqp thdnh vd phdi duqc ctgc cilng vdi Bdo cdo tdi chinh hgp nhiit 38
c6ne rv cd pnhl vAn rAr vA xE'p oO nnr anDla chi: TAng 7, sO +S Trigu ViQt Vuong, phuong Bii Thi Xu6n, qufln Hai Bi Trtmg, thdnh phi5 He NgisAo cAo rlr cniNn HOP NHAr euV :Cho n5m tii chfnh ti5t ttrric ngiy 3l th6ng 12 ndm 2016Bfrn thuy6t minh 86o c6o tiri chinh hqp nh6t (tii5p theo)
Tdng chi phi ild phrit sinh ddmua tdi sdn cd Ainn vd cric tdisdn ddi hgn khdc
Tdng chi phi khdu hao vd philnbd chi phi trd trwirc ddi hgn
Liiy ki6 tl6n cuSi k! niry nImtru6'cDoanh thu thuin vd b6n hdng vicung c6p dich vU ra b6n ngoiriDoanh thu thuAn v6 b6n hdng vdcung c6p dlch vp giiia c6c bQ
ph0n
Tdng doanh thu thuin vi b,inhdng vd cung cdp dlch v1t
K6t qui kinh doanh theo bQ phgn
C6c chi phi kh6ng phdn b6 theob0 ph0n
Lgi nhufln tir hopt tl6ng kinhdoanh
Doanh thu ho4t tlQng tdi chinh
Chi phi tdi chinh
Phan lai hopc 15 trong c6ng ty li6nket
Thu nhflp kh6c
Chi phf kh6c
Chi phi thu6 thu nhfp doanhnghiQp hiQn.hdnhChi phi thu6 thu nhqp doanhnghiQp hoin lpiLqi nhu\n sau thud thu nhppdoanh nghiQp
Tdng chi phi itd phdt sinh itdmus tdi sdn cd ainn vd ctic tdisdn ddi hgn khdc
Tdng chi phi khdu hao vd philnbd chi phi trd trrtirc ddi hgn
12,249,363,1 55 26,386,801,459 38,636,164,613
35,276,428,945 23,374,065,366 58,650,494,311
254,539,496,205 tt7,293,622,838 2,178,730,462 374,011,849,505
254,539,496,205 117,293,622,838 2,1 78,730,462 374,01 1,849,505
127,871,210,584 22,018,412,741 103,574,662 149,993,197,987
(25,010,117,345)
124,983,080,642
9,539,485,209
(10,1 10,958,136)
2,491,316,794
560,997,3ll(4,138,903,581)
(9,534,877,700)
I 13,780,140,52E
6,04 5,179,699 7,424,209,565 13,469,389,263
22,298,717,311 9r885,585,787 32,184,303,098
Bdn thuy& ninh nay ld mAt bA phin hqp thdnh vd phdi ttuqc (tpc citng voi Bdo cdo tdi chinh hqp nfuit 39
c6r,rc ry cd pnhru vAn rAr vA xEp oO nar ar,rDla chi: Ting 7, si5 +S Trigu ViCt Vo*g, phuong Bni Thi Xudn, qudn Hai Bi Trung, thdnh phii Hd NOisAo cAo rer csiNs sqp NHAI euV :Cho ndm tii chinh k6t ttrric ngiy 3l thing 12 ndm 2016Bin thuy6t minh B{o cdo tiri chinh hg'p nhdt (tii5p theo)
Tdi sin vd no phii tri cta b0 phfln theo linh vpc kinh doanh ctia Tfp dodn nhu sau:
Ho4t ilQng khaith6c cing
Ho4t tlQng khaithic tiu
IIo4t ttQngkhric
c0ng
^t t.. .so cuor Ky
Tdi sin trgc ti6p cria bQ phfn
Tdi sin ph6n b6 cho bQ phfln
C6c tii sin khdng phdn b6 theo bQ
ph6n
^tI ong tot son
Nq phii tra trgc tiiSp cria b0 phen
Nq phdi tri ph6n b6 cho b0 phfln
Nq phni tri kh6ng ph6n b6 theobQ phfn
Tdng ng phdi trd
S5 tIAu nem
Tdi sin tryc tiiip cira bQ ph4n.^ .l .
Tdi sAn phdn b6 cho bQ ph4n
C6c tii sin khdng ph6n b6 theo bQ
ph0n
^2I ong lot son
Nq phni tri tryc ti6p cta b0 phdn
Nq ph6i tr6 phdn bi5 cho b0 phan
Nq phii tri kh6ng ph6n b6 theob0 phdn
Tdng nq phii trd
Trin ThiThanh HioNgudi l$p bi6u
349,469,s23,343 351,741,335,770 701,210,859,113
267,188,449,115
968,399,308,228
54,642,615.555 285,930,064,398 340,572,679,953
36,305,313,893
376,877,993,846
382,967,279,501 333,093,558,004 716,060,837,505
204,815,882,796
920,876,720,301
69,227,942,632 284,817,743,226 354,045,685,858
46,559,221,923
400,604,907,7E1
2b. Thilng tin vi khu vryc illa $,Todn bQ hopt <lQng cta Tfp dodn chir ytiu di6n ra tr6n lAnh thd ViQt Nam.
3. C6c Sg kiQn phft sinh sau ngiy k6t thric nim tii phinhKh6ng c6 sg kiQn trgng ytiu ndo ph5t sinh sau ngdy ki5t thirc k! b6o crio y6u cAu phAi didu chinh s5 lieuhoflc cdng b6 tr€n B5o c6o tdi chinh.
4thdng l0 nim 2016
Ph4m Thi Hdng NhungK6 to:in tru0ng
nh CudngT6ng Girlm tl6c
Bdn thuyit minh nay h mAt b0 ph4n hqp thhnh vd phdi duoc dqc cilng t,oi Bdo clro tdi chinh hqp nhiit 40
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