Báo cáo tài chính công ty mẹ quý 1 năm 2016 - CTCP Cảng Đà Nẵng

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Cdng ty

cA ph§n

Cang Bil NAng

Bao cao tai chinh rieng
Quy I nam 2016

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Cong ty cA phdn Cang Bit Ning
Thong tin v~ Cong ty

Gi§y Chung nh~n
DAng ky Doanh nghi~p

s3

0400101972

ngay 17 thang 3 nam 2015

GiAyChll'?g nh~, Dll.n~Icy Do~ nghiep cU,aCong !y da ducc di~u
chinh 4 lan, va Ian dieu chinh gan day nhat Ia Giay Chung nh~
Dang Icy Doanh nghiep s6 0400101972 ngay 17 thang 3 nam 2015.
GiAyChung nh~ Dang Icy Doanh nghiep do S6
hoach va Ddu
ill Thanh ph6 Da NfutgcAp.

Ke

HQi dang Quan tr]

Ong Nguy~n Thu
Ong Nguy~n Hiru Sia
Ong Nguy~n Xuan Dung
Ong Le Quang Duc
Ong Phan Bao L9C
Ong Luang Dlnh Minh
Ong Trdn TuAnHai

Thanh
Thanh
Thanh
Thanh
Thanh
Thanh

Ban Ki~m soat

9ng Le Duy Duan~
Ong Doan Ngoc Hong

Ong Nguy~n Dire Anh

Tnrong ban
Thanh vien
Thanh vien

Ban Giam d3c

Ong Nguy~n Hii'll Sia
Ong Nguy~n Xuan Dung
Ong Le Quang Duc

T6ng Giam d6c
Ph6 T6ng Giam d6c
Ph6 T6ng Giam d6c

Try

sa dAng kY

26 B~ch Dang, PhuOng Th!;lchThang
Qu~ Hai Chau, Thanh ph6 Da Nfutg
Vi~tNam

CM tich

vien
vien
vien
vien

vien
vien


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Cdng ty C6 phftn Cang {'it Ning
..
Bao cao k~t qua hoat dqng kinh doanh rieng Quy I nam 2016
Milu B 02-DN

(Ban hanh thea Thongnr s6 20012014I1T-BTC
ngay 22/1212014 cua B9 Tai chinh)

Ma

Th
minh

Quy I nam 2016

Quy I nam 2015

01
02

132,026,453,338
48,751,430

102,907,002,691

10
11

131,977,701,908
79,289,665,775

102,907,002,691
70,986,864,600

20

52,688,036,133

31,920,138,091

21
22
23
24
25

(598,695,655)
8,407,222,634
651,533,261
52,141,449
11,392,730,235

524,244,406
603,498,906
65,500,839
12,256,116,763

30

32,237,246,160

19,519,265,989

Chi phi khac

31
32

211,328,544
15,164,357

489,260,670
8,526,659

LQ'i nhu~n khac

40

196,164,187

480,734,011

Tang IQ'i nhu~n k~ toan trutrc thu~

50

32,433,410,347

20,000,000,000

51

6,914,421,305

4,400,000,000

LQ'i nhu~n sau thu~ TNDN

60

25,518,989,042

15,600,000,000

Uti co ban tren c6 phieu

70

387

236

CHiTIEU

I.

so

Doanh thu ban hang & cc djch vI}

Cac khoan giam trir doanh thu
Doanh thu thu§n

v~

ban hang & cc djch

VI}

Gia v6n hang ban
LVi nhu~n gl}p v~ ban hang & cc djch vI}
Doanh thu hoat dQng tai chinh
Chi phi tai chinh
Trang do: Chiphi liii vay
Chi phi ban hang
Chi phi quan ly doanh nghiep
LVi nhu~n thu§n tir hoat tll}ng kinh doanh

Thu nhap khac

Chi phi thu~ TNDN hien hanh

NgU'M I~p:

TrAn Ph ac Khuong
Ki toan

~-

Truong phong Tai chinh Ki toan

Cac thuyit minh dinh kern la b9 phdn hap thanh cua baa cdo tai chinh rieng nay.
4


Cong ty

ca ph in Cling I>a' Ning

Bao cao hru chuy~n ti~n t~ rieng Quy I nam 2Q16-(PhUO'Dgphap glan ti~p)
MAuB03-DN

(Banhanh thea Thong tU'sc520012014iIT-BTC
ngay 22/1212014 cua Bt) Tai chinh)
Ma
CHiTIEU

s3

LUU CHUYEN TIEN rtr HO~ T DONG KINH DOANH
LVi nhu~n truce thu~
f)i~u chinh cho cac khoan

KhAu hao Hi san c3 dinh va BDSDT
Cac khoan du phong
Lai, 16 chenh I~ch tY gia h3i doai do danh gia lai cac khoan muc ti~n t~ c6 g6c
ngoai t~
Lai, 16 til hoat d¢ng dAu tu
Chi phi liii vay

01
02
03
04
05
06

LQ'i nhu~n tic hoat di)ng kinh doanh tnr6'c thay d6i vAn hru dQng
Tang, giam cac khoan phai thu
Tang, giam hang t6n kho
Tang, giam cac khoan phai tra (Khong k~ !iii vay phai tra, thu~ thu nh~p doanh
nghiep phai n¢p)
Tang, giam chi phi tra truce
Ti€n lili vay da tni
Thu~ thu nh~p doanh nghi~p da n9P
Ti€n chi khac til ho~t d¢ng kinh doanh
Lu'U chuy~n ti~n thuan til' hOl}tdi)ng kinh doanh
LUU CHUYEN TIEN TirHO~T
Ti€n
Ti€n
Ti€n
Ti€n
Ti€n

Ti€n

chi
thu
chi
thu
chi
thu

Quy I nam 2016

32,433,410,347
33,206,195,315
23,845,656,676

7,020,724,286
1,688,281,092
651,533,261 .

08

65,639,605,662

09
10

(3,118,059,456)
(802,728,038)

11

(1,604,980,545)

12
14
15
17

(229,598,028)
(796,815,465) .
(13;488,868,382)
(15,274,510,433)

20

30,324,045,315

21
22
23
24
25
27

(3,033,613,420) .

DONG DAu TU

d~ mua sfun XD TSCD va cac TS DH khac
til TLy, nhuc;mg ban TSCD va cac TS DH khac

cho vay, mua cac cong C\l ng cua don vi khac
h6i cho vay, ban I~i cac CC nQ'cua don vi khac
dAutu, g6p v6n vao don vi khac
lai cho vay, c6 tlrc va IQ'inhu~ duQ'cchia

LU'Uchuyin ti~n thuan til' hOl}tdQng dau hl'

(53,800,000,000)

2,554,657,688

30

(54,278,955,732)

34
36

(6,598,948,423)

40

(6,598,948,423)

50

(30,553,858,840)

LUU CHUYEN TIEN TU HO~T DONG TAl CHINH
Ti€n chi tra nQ'g6c vay

C6 ttic, IQ'inhu~ da tra cho cM

sa hUu

LU'u chuyin ti~n thu§n tit' hOl}tdQng tAi chinh
LUU CHUYEN TIEN THUAN TRONG

KY

"

..

Cae thuyit rninh dfnh kern ia b9 ph9n hr;;pthanh eua baa eaa fai ehfnh rieng nay,
5


Cdng ty C6 ph~n Cang I>a Ning
Bao cao hru chuy~n ti@n t~ rleng Quy I nam 2016
(Phuong phap gian ti~p - ti~p theo)
MiuB03-DN
(Ban hanh theo Thong tv s6 200120141IT-BTC
ngay 2211212014cuaB(j Taichinh)
Ti~nva tU011g dtrO'ng ti~nd~uky

60

209,772,758,305

70

179,218,899,465

NgU'Oi I~p:

guyen Ngoc Tam
T11ICmgphong Tat chinh Ki todn

Cdc thuyit minh ilinh kern fa bophdn hap thanh cua bao cao tar chinhrieng nay:' ;,,~:..

I

6


Cong ty ca ph in Cang Va Ning
Thuy~t minh bao cao tai chlnh rieng Quy I nam 2016
M~uB09-DN
(Ban hanh thea Thong tu sci 200/2014ffI'-BTC
ngay 22/12/2014 cua B9 Tai chinh)
Cac thuyet rninh nay la be;>ph~ hQ'Pthanh va
dinh kern.

1.

Bon vi bao cao

(a)

Hlnh thllC SO' hihI van

can duoc doc d6ng thai voi bao cao tai chinh rieng

Cong ty ca phin Cang Bit Ning ("Cong ty") la rne;>tcong ty c6 phful dugc thanh l~p tai Viet
Nam tren co
chuyen doi hinh thirc
hilu tu cong ty trach nhiem hilu han NM mroc mOt thanh
v~en sang cong ty ,c6 phful thea Quyet dinh sO 216/QD-HHVN ngay 6 thang 5 nam 2014 cua HOi
dong thanh vien Tong Cong ty Hang hai Viet Narn.

so

(b)

so

Hoat dQng chinh
Theo Gidy Chung nhan Dang Icy Doanh nghiep cua Cong ty, cac hoat dOng dang ky cua Cong ty
bao g6rn cung cdp cac dich V\l bOcx~p hang h6a, dich V1,l h6 trQ'tflJCti~p cho v~ tai duang thuy va
djch V1,I h6 trQ'v~ tai kMc, dich V\l kho biti va lUllgilt hang h6a, djch V\l nha hang va cac dich V\l
~n uOng, ban buon nhien li~u ran, long, khf, ban Ie hang h6a khactrongcac clra hang chuyen doanh,
va cac dich V\l khac.
Trong Icy, cac ho~t d¢ng chinh cua Cong ty bao g6rn cung cdp cac dich V\l bOc x~p hang h6a, dich
V\l h6 trQ'trvc ti~p cho v~ tai duang thuy va dich V1,I h6 trQ'v~ tai khac, dich V1,I kho biti va lUllgilt
hangh6a.

(c)

Chu

kY san

xuAt kinh doanh thong thlfCtng

Chu Icy san xudt kinh doanh thongthuang cua Cong ty nfun trong ph~rn vi 12 thang.

(d)

cAu truc Cong ty
T~i ngay 31 thang 03 nam 2016, Cong ty c6

nhan vien (31/1212015: 579 nhan vien).

7


---~-.--

---_.-

-

-_-. -

--

-__,-----

- -

--,---,--

CODgty cA ph§D Cang Dfl NiDg
Thuy~t minh bao cao tai chinh rleng Quy I Dam 2016 (ti~p theo)
M~uB09-DN
(Ban hanh thea Thong tzrs6 200/201411T-BTC
ngay 22/12/2014 cua B9 Til; chinh)

2.

CO'sO' l~p bao

(a)

Tuyen b8 v~ tufin tho

CaO

tal chfnh rieng

Bao cao tai chinh rieng nay diroc I~p thea cac Chuan mire K8 toan Vi~t Nam, Ch8 do K8 toan
Doanh nghiep Vi~t Nam va cac quy dinh phap Iy co lien quan den viec I~p va trlnh bay bao cao tai
chinh. Cong ty ciing I~p va phat hanh rieng re bao cao tai chinh hop nhdt. D8 co thong tin dAydu v~
tinh hinh tai chinh, k8t qua heat dong kinh doanhva luu chuyen ti~n t~ hop nh~t cua Cong ty, bao
cao tai chfnh rieng nay din duQ'cdoc cung voi bao cao Utichinh hop nhat cua Cong ty.

(b)

CO' sa do hrcng
Bao cao tai chfnh rieng, trir bao cao luu chuy8n ti~n t~ rieng,dugc I~p tren co sa d6n tich thea

nguyen tic gia g6c. Bao cao luu chuy8n ti~n t~ rieng dugc I~pthea phuong phap gian ti8p.

(c)

Ky k~ toaD Dam
Ky k8 toan nlim cua Cong ty Ia tu ngay 01 thang 01 d8n ngay 31 thang 12.

(d)

DO'D vi ti~Dt~ k~ toaD
Don vi ti~n t~ k8 toan Clla Cong ty Ia D6ng Vi~t Nam ("VND"), cling Ia don vi ti~n t~ dugc sir dl,Ulg
cho m\lc dich I~p va trinh bay bao cao Utichinh rieng.

3.

Tom tAt nhii'ng chinh sach k~ toan chu y~u
Sau day Ia nhUng chinh sach k8 toan chu y8u dugc Cong tyap dvng trong vi~c I~p bao cao tai chinh
riengnay.

(a)

Cae giao dieh bAng Dgm,lit~
Cac giao dich bfu1gcac don vi ti~n khac VND trong nlirn dugc quy d6i sang VND thea tj gia thgc
t8 t~i ngay giao dich. Ty gia thgc t8 ap d\lng cho cac giao dich bfu1gngo~i t~ dugc xac dinh nhu
sau:

• TY gia giao dich thgc t8 khi mua ban ngol;lit~ Ia tj gia ky ket trong hgp d6ng mua ban ngol;lit~
giil'aCong ty va ngan hang thuong ml;li.

• TY gia giao dich thl,l'ct8 khi gop v6n ho~c nh~n v6n gop Ia tj gia mua ngo~i t~ cua ngan hang

nai Cong ty rna tai khmin d8 nh~n v6n g6p tl;lingay g6p v6n.
•

Ty gia giao dich thgc t8 khi ghi nh~n ng phai thu Ia ty gia mua ngol;lit~ cua ngan hang nai Cong
ty nMn ti~n tU khach hang ho~c d6i taco

• TY gia giao dich thgc t8 khi ghi nh~n nQ'pMi tni Ia 0/. gia ban ngol;lit~ cua ngan hang nai Cong.
ty dg ki8n thanh toan kho{mpMi tra do.

ry ,;

_-," 'J,
,! :

8


Cong ty

ca ph§n Cang Da Ning

Thuyet minh bao cao talchinh rieng Quy I nam 2016 (tiip theo)
MllJ,B 09-DN
(Ban hanh theo Thong tlfsc5 200120141TT-BTC
ngay 2211212014cua B(j Tai chinh)

•

D5i voi cac giao dich mua sim Utisan hoac cac khoan chi phi thanh toan ngay bang ngoai t~, 15'
gia giao dich thuc t6 la 15' gia mua cua ngan hang nci Cong ty thirc hien thanh toano

Cac khoan muc Utisan va no phai tra co g5c bang dan vi ti~n t~ khac VND dircc quy d6i sang VND
thea tY gia giao dich thtrc t6 tai ngay k6t thuc Icy k6 toano Ty gia giao dich thuc t6 khi danh gia lai
cac khoan muc ti~n t~ co g5c ngoai t~ tai ngay I~p bao cao tai chinh duqc xac dinh nhir sau:
• D5i voi cackhoan muc ti~n t~ co g5c ngo~i t~ hi tai san (ti~n m~tva phai thu): dung ty gia mua
n~o~i t~ cu~ ngan hang thuan& m~i nai Cong ty thubng xuyen co giao dich t~i ngay k6t thuc ky
ke toano Tien girl ngan hang bang ngo~i t~ duqc danh gia l~i thea tY gia mua ngo~i t~ cua chinh
ngan hang nai Cong ty giri ti~n ho~c rna tai.khoan ngo~i t~.
•

D5i vai cac khoan m\lc ti~n t~ co g5c ngo~i t~ 1(\nq phai tra: dung ty gia ban ngo~i t~ cua ngan
hang thuang m~i nm Cong ty thubng xuyen co giao dich t~i ngay k6t thuc Icy k6 toano D5i vai
khoan vay dai h~ co g5c ngo~i te ia JPY, do hqp d6ng vay quy dinh tY gia thanhtoan la tY gia
tinh thu6 xu~t nMp khAuduqc cong b5 Mi Ngan hang Nha nuac Vi~t Nam t~i ngay thanh toan,
15' gia dung d€ danh gia l~i khoan vay nay la tY gia tmh thu6 xu~t nh~p khAu duqc cong b5 boi
Ngan hang NM nuac Vi~t Nam t~i ngay l~p bao cao.

T~t ca cac khofm chenh l~ch ty gia h5i doai duqc ghi nh~n vao bao cao k6t qua ho~t d9ng kinh
doanh rieng.

(b)

Ti@nva

cae khoan

tllO'ng dU'O'ngti@n

Ti~n bao g6m ti~n m~t va ti~n girl ngan hang khong Icy h~n. Cac khoan tuang duang ti~n la cac
khoan d~u tu ng~n h~ co tinh thanh khoan cao, co th€ d€ dang chuy€n d6i thanh m9t luqng ti~n

xac dinh, khong c6 nhi~u rui ro v~ thay d6i gia tri va duqc sir d\lng cho m\lCdich dap (mg cac cam
k€t chi ti~n ngfu1h~ han ia cho m\lc dfch d~u tu hay la cac m\lCdfch khac.

(e)
.(i)

Cae khoan d§u tll

Dliu

tll

niim gia- din ngay ddo h{ln

D~u tu nfun gill"d€n ngay dao h~ ia cac khoan d~u tu rna Ban Giam d5c cua Cong ty dg dinh va c6
kha niing nim gill"d€n ngay dao h~. DAutu him gill"d€n ngay dao h~n g6m ti~n giri ngan hang co
Icy h~, trai phi6u, c6 phi€u uu dai rna ben pMt hanh bat bU9Cphai mua l~i t~i m9t thai di~m nh~t
dinh trong tuang lai va cae khoan cho vay n~m gill"d~n ngay dao h~n. Cac khoan dAutu nay duqc
ghi nh~n theo gia g5c tru di dg pMng phai thu kh6 doi.

(Ii)

~
~

, ..

Dliu

tll

vao cong ty con

Cho m\lc dich cua bao cao tai chinh rieng nay, cac khoan dAutu vao cong ty con duqc ghi nh~ ban
dAuthea gia g5c bao g6m ghi mua va cac chi phi mua c6 lien quan tIVc ti~p. Sau ghi nh~n ban dAu,
cac khoan dAutu nay duqc xac dinh thea gia g5c tru di dg phong giam gia khoan dAutu. Dg phong
giam.gia dAutu duqc i~p khi dan vi nh~ dAu!uphat sinh 16,ngo~i.tru trubng hqp khoan 16d6 da
nam trong d\! ki€n cua Cong ty khi quy€t dinh dAutu. Dg phong giam gia dAutu duqc hoan nh~p
khi dan vi nh~n dAu tu sau·d6 t~o ra iqi nhu~n de bu tru cho cac khoan 16 da duQ'c l~p d1,l'phong
truac kia. Khoan d1,l'pMng chi duqc hofm nh~p trong ph~m vi sao cho gia tri ghi s6 cua khoan d~u
tu khong vuqt qua gia tri ghi s6 cua cac chUngkhi gia dinh khong c6 khoan d\! phong ,mlD da duqc
.ghi nh~n.

9


. Cong ty ccl phin Cang Ba N~ng
-.
.
Thuyet minh bao cao tai ehinh rieng Quy I nam 2016 (ti~p theo)
Miu B 09-DN
(Ban hanh theo Thong tus6 2001201411T-BTC
ngay 22/1212014 cua Br) Tai chinh)
(iii)

Bau ue gop van vao cdc dan vi khdc
D~u nr vao cac cong cu v6n chu sa httu cua cac don vi khac duoc ghi nhan ban dftu thea gia g6c
bao g6m gia mua va cac chi phi mua c6 lien quan tnrc tiep. Sau ghi nhan ban dftu, cac khoan diu tu
nay dugc xac djnh thea gia ~6ctru di du phopg giam gia khoan ddu tu. Du ~hong giaI? gia ddu nr
d~gc l~p khi don vi nh~ dau nr phat sinh 10;ngoai tnr trum:g hop khoan 10 d6 da:nam trong du

kien cua Cong ty khi quyet dinh dau tu. Du phong giam gia dau tu dugc hoan nh~p khi don vi nh~
ddu tu sau d6 ~o ra Igi nhu~ d~ bU tru cho cac khoan 16da:dugc l~p d\l' phOng truac kia. Khoan
d\! phong chi dugc hoan nh~p trong ph~ vi sao cho gia tri ghi s6 cua khoan ddu tu khOngvuQ"tqua
gia tri ghi s6 cua cMng khi gia dinh khong c6 khoan d\l'phOng nao da:dugc ghi nh~n.

(d)

Cae khoan phai tbu
Cac khoan phai thu khach hang va cac khoan phili thu khac dugc philn anh then nguyen gia tm di
d\l' phOng phai thu kh6 doi.

(e)

Hang tAn kbo
Hang t6n kho dugc philn anh thea gia thap han gitra gia g6c va gia tri thudn co th~ th1,Tchi~n dugc.
Gia g6c dugc t~nhthea phuon~ pMp binh quan gia quyen va bao g?m cit c~ cac chi phi pMt sinh d~
c6 dugc hang ton kho dia diem va t~ng thai hi~n t~i. Gia tri thuan c6 the th\l'c hi~n dugc uac tinh
d~ van gia ban cua hang t6n kho tm di cac khoan chi phf uac tfnh d~ hoan thanh san pham va cac
chi phi ban hang.
.

a

Cong ty ap d\lDgphuong pMp ke khai thubng xuyen de h~ch toan hang t6n kho.

(f)

Tai san e3 djob buu hlnb

(I)

Nguyen gia

tru

Hi san c6 diM hilu hinh dugc th~ hi~n thea nguyen gia
di gia trl hao mon lUyk€. Nguyen gia
tai san c6 dinh hilu hinh bao g6m gia mua, thu€ nh~p khau, cac lo~i thu€ mua hang khOng hoan l~i
va chi phi lien quan trl,1'cti€p d~ dua tai san d€n vi tri va tr~g thai ho~t dQng cho m\lCdich sir d\lDg
da:d\l'ki€n. Cac chi phi phat sinh sau khi tai san c6 dinh hilu hinh da:dua van ho~t dQng nhu chi phi
sUa chfra, bao ducmg va d~i tu dugc ghi nh~n vao bao cao k€t qua ho~t dQng kinh doanh riengtrong
nam rna chi phi pMt sinh. Trong cac truang hgp co th~ chirng minh mQt cach ra rang ring cac
khoan chi phf nay lam tang Igi ich kinh t€ trong tuong lai d1,T
tinh thu dugc tu vi~c sir d\mg tai san
c6 dinh hilu hlnh vuQ"ttren mirc ho~t dQngtieu chuAnthea nhu danh gili ban ddu, thi cac chi phi nay
dugc v6n h6a nhu mQtkhoan nguyen gia tang them cua tai san c6 dinh hilu hlnh.

(Ii)

Khau hao
Khau hao dugc tinh thea phuong pMp duang thang d\l'a tren thai· gian hilu d\lng uac tinh cua tai
san c6 dinh hilu hinh. Thai gian hilu d\mg uac tinh nhu sau:

'IT.

• nha cUa
• may moc va thi€t hi
• phua.ng ti~n v~n chuy~n
• d\lngcl,J van..ph.~l1g

•

tai san khac

05 -30 nam
05 -20 nam
05 -10 nam
03 -08 nam
OSnam

·,t ...

.,. .,c

10


Cong ty cA phAn Cang Da N~ng
Thuy@t minh bao cao tili chinh rieng Quy I nam 2016 (ti@ptheo)

M~uB09-DN
(Ban hanh theo Thong tu s6 2001201411T-BTC
ngay 22/1212014 cua B9 Tai chinh)

(g)

Tal san e6 dinh vo hlnh

(i)

Quyin su-dung iltit
Quyen sfr dung dAtgAm c6:
•

Quyen sfr dung dAtdirco Nha mroc giao c6 thu ti€n sfr dung dAt;

•

Quyen sfr dung dAtnh~ chuyen nhirong hop phap.

Quyen sfr dung dAt khong c6 thai han xac dinh duQ'cth~ hien thea nguyen gia va khong khAuhao.
Quyen sir dung dAt c6 thai han xac dinh dugc the hien thea nguyen gia trir gia tri hao mon lily k6.
Nguyen gia ban ddu cua quyen sfr dung dAtbao gAm gia mua va cac chi phi lien quan tnrc ti6p toi
vi~c c6 duQ'c quy€n sfr d\lng dAt. Quy€n sfr d\lng dAt c6 thai hl;lllxac dinh duQ'c khau hao trong
vong thai h\ln sfr d\lI1gdAt.

(ii)

Phan mim may vi tinh
Gia mua cua phdn m€m may vi tinh mai ma phdn m€m nay khong phai la mOt bO ph~ g~n k6t vai
phdn Clmgc6 lien quan thl dugc v6n h6a va h\lch toan nhu tM sim c6 dinh vo hinh. Phdn m€m may
vi tinh dugc tinh khau hao thea phuong phap duang thang trong veng 03 nam.

(b)

Xay d1}'llgCO' ban dO'dang
Xay d\lIlg co ban do dang phim anh cac khoan chi phi xay d\IDgva may m6c chua duQ'choan thanh
ho~c chua l~p d~t xong. Khong tinh khau hao cho chi phi xay d\lIlg co ban do dang trong qua trinh
xay d\IDgva l~p d~t.

(i)

Chi phi tra tnr6'e dai h~n

(i)

Cong C(I va d(lng C(I
Cong C\lva d\lng C\l bao gAm cac tai san Cong ty n~m gii1'de sfr d\lng trong qua trinh hO\ltdOng
ki~ doanh blnh thuang, vai n~uyen gia clia m6i tai s~n thap hon 30 tri~u VND va do d6 khong dli
dieu kien ghi nh~ la tai san co dinh thea Thong tu so 45/20 13/TT-BTC. Nguyen gia clia cong C\l
va d\lllg C\ldugc phan b6 thea phuang phap duang thang trong thai giantil 2 d6n 3 nam.

(II)

L{J'ithi kinh doanh
Gia tri lQ'ith6 kinh doanh phat sinh til vi~c c6 phdn hOa doanh nghiep nha nuac duQ'cxac dinh thea
quy dinh t\li Thong tu s6 202/20111TT-BTC ngay 30 tMng 12 nam 2011 clia BO Tai chinh.LQ'ith6
kinh doanh duQ'cphan b6 trong thai gian 3 nam.

0>

Cae khoan phai tra ng1fiYiban va eae khmln pbai tra khae
Cac khoim phai tni nguai ban va khoan phai tra khac the hi~n thea nguyen gia.

11


Cong ty C6 phAn Ciing Dil N~ng

_.

Thuy~t minh bao cao tai chinh rieng Quy I nam 2016 (ti~p theo)
M§uB09-DN

(Ban hanh thea Thong tU'sc520012014iIT-BTC
ngay 22/1212014 cua B(j Tai chinh)
(k)

D" phong
M9t khoan du phong duoc ghi nhan neu, do ket qua cua mot su kien trong qua khir.Cong tyco nghia
V1,l phap ly hien tai hoac lien d6i c6 th6 iroc tinh m9t each dang tin c~y, va chao chan s~ lam giam
sut cac 19i Ich kinh te tron~ nrcng lai d~ thru:h toan ca~ khoan !lg phai tra do nghia V1,l do. Khoan
du phOn~ ducc xac ~inh bang each chiet khau dong tien dir kien phai tra trol}g nrong lai vel tY l~
chiet khau tnroc thue phan anh danh gia cua thi tnrong thai diem hi~n tl;live gia tri thai gian clla
tien va rui ro C\lth6 clla khoan ng do.

a

(I)

.l.

Von

•

).

co phan

Ca philu

pha thong

Chi phi phat sinh lien quan trvc ti~p d~n vi~c phat hanh c6 phi~u, trlr di anh huang thu~, dugc ghi
giarn vao th~g du v6n c6 phdn.

(m)

Thu~
Thue thu nh~p doanh nghi~p tinh tren 19i nhu~ ho~c 16 tru6c hgp nhitclla nlirnlky bao g6m thu~
thu nh~p ~~n hanh va thue thu nh~p ho:m ll;li. Thu€ thu nh~p doanh nghi~p dugc ~i nh~ trong
bao ca~ ket qua ho~t dQng kinh doanh rien~gol;1i trir, truang hgp c6 cac khoan thue thu nh~p,lien
quan den cac khoan m\lc dugc ~hi nh~ tpling vao von cM
hOU,thi khi d6 cac khoan thue thu
nh~p nay cilng dugc ghi nh~n tMng vao von cM
hQu.

sa

sa

Thu€ thu nMp hi~n hanh la khoan thu€ d\! ki€n pMi n9P dlJa tren thu nh~p chiu thue trong nlirnlky,
sir d\lng cac muc thu~ suit c6 hi~u l\!c tl;1ingay k€t thuc ky k~ toan, va cac khoan dieu chinh thu€
pMi n9P lien quan d~n nhUng n1imtru6c.
Thu€ thu nh~p ho:m Il;1idugc tinh thee phuang phap bang can d6i k€ toan cho cac chenh l~ch ~m
thai giita gia tri ghi s6 cho m\lCdich bao cao tai chinh va gia tri sir d\lng cho m\lCdich tinh thu€ Clla
cac khoan m\lc tai san va ng pMi tra. Gia tri clla thu~ thu nh~p ho:m Il;1iduqc ghi nh~n dlJa tren
cach thuc dlJ ki~n thu h6i ho~c thanh toan gia tri ghi s6 clia cac khoan m\lc tai san va ng pMi tra sir
d\lng cac muc thu~ suit c6 hi~u l\!,cho~c ca ban c6 hi~u l\!c tl;1ingay k~t thuc ky k~ toano
Tai san thu€ thu nh~p ho:m Il;1ichi dugc ghi nMn trong phl;1mvi chac chan co dli 19inhu~n tinh thu~

trong tuang lai d~ tai san thu~ thu nh~p nay c6 th6 sir d\lng dugc. Tai san thu€ thu nh~p ho:m Il;1i
dugc ghi giam trong phl;1mvi khOng con chk chan la cac 19i ich v8 thu~ lien quan nay s~ sir d\lng
dugc.

va thu

(n)

Doanh thu

nh~p kbac

(I)

Doanlt tltu bdn IUlng
Doanh thu ban hang dugc ghi nh~ trong bao cao k€t qua hOl;ltdQng kinh doanh khi phdn 100 rui ro
va 19i fch gin li8n v6i quy8n
h~ san phfim ho~c,ha~g hoa dug? ehu16n giao ~ho nguai mua.
Doanh thu khong duge ghi nh~ neu nhu c6 nhung yeu to khong eMe ehan tr9ng yeu lien quan t6i .,
kha nang thu h6i cae khoan phai thu ho~e lien quan t6i kha nang hang ban bi tra Il;1i.Doanh thu
hang ban duge ghi nh~n thee s6 thudn sau khi da tru di s6 ehi€t khiu giam gia ghi.trefl-Ma dan ban
hang.

sa

12


Cong ty C6 ph~n Cang Dfl N~ng
Thuy~t minh bao cao tili chinh rieng Quy I nam 2016 (ti~p theo)

Mfiu B 09-DN
(Ban hanh theo Thong tlls6 20012014/TT-BTC
ngay 22/1212014 cua B9 Tai chinh)
(ii)

Cung

dp djch

v!l

Doanh thu cung dp dich Y\I dugc ghi nh~ trong bao cao kSt qua hoat d9ng kinh doanh sau khi
hoan thanh viec cung dp dich Y\I. Doanh thu khong diroc ghi nhan nSu nlnr c6 nhfmg ySu t6 khong
chao ch~ trong ySu lien quan toi kha nang thu h6i cac khoan phai thu.
(iii)

Doanh thu tir tiJn liii
Doanh thu tir ti~n lili ducc ghi nhan thea

tY 1~nrong irng voi thai

gian dira tren sOdir gOcva Uiisudt

ap dung.
(iv)

Doanh thu tir ca tu-c
Doanh ,thu ti.r c6 nrc duoc ghi nh~ khi quyen nhan c6 nrc duoc xac l~p. C~ nrc nhsn d~Q'clien
quan den giai doan truce khi mua khoan dau tu dugc ghi giam vao gia tri ghi so cua khoan dau tu.

(0)

Cae khoan thanh toan thue ho:_ttdQng
Cac khoan thanh toan thue ho~t dQng dugc ghi nh~ trong bao cao k€t qua ho~t dQng kinh
doanhriengtheo phuong pMp ducrng th~ng dga vao thai h~ cua hgp d6ng thue. Cac khoan hoa
h6ng di thue dugc ghi nh~ trong bao coloket qua ho~t d9ng kinh doanh riengnhu hi m9t b9 ph~
hgp tbanh cua t6ng chi phi thue.

(p)

Chi phi yay
Chi phi yay duQ'c~ nh~ la chi phi trong nam khi chi phi nay pMt sinh, n~o~i tm ~(mg hgp chi
phi yay lien quan den cac khoan yay cho fi\lC dfch hinh thanh tai san du dieu ki~n von h6a chi phi
yay thi khi d6 chi phi yay se dugc vOn h6a va dugc ghi vao nguyen gia cac tai san nay.

(q)

Cae

ben lien quan

C~c ben dugc coi la ben lien quan cua Cong ty neu m9t ben c6 kha nang, trllc t}€p ho~c gian tiSp,
kiem soat ben kia ho~c gay anh hUOngdang ke t6i ben kia trong vi~c ra cac quyet dinh tclichinh va
ho~t dQng, ho~c khi Cong ty va ben kia cung chiu Sll kiSm soat chung ho~c anh hUOngdang kS
chung. Cac ben lien quan c6 thS la cac cong ty ho~c cac ca nhan, bao gbm ca cac thanh vien gia
dlnh than c~ cua cac ca nhan dugc coi la lien quan.

4.

Ti8n

va cae khoan

tlfO'ngdlfO'ngti8n

13


Cong ty C6 phin Cing Dit NAng
Thuy~t minh bao cao tid chinh rieng Quy I nam 2016 (ti~p theo)
MiuB09-DN
(Ban hanl: theo Thong tu s6 20012,014/TT-BTC
ngay2211212014 cuaB9 Taichinh)
31/0312016

TiSn gUi ngfut hang
Cac khoan nrong duang tiSn

142,933,268 .
6,824,784,596
172,251,181,601

127,833,442
14,760,818,157
194,884,106,706

CQng

179,218,899,465

209,772,758,305

TiI~nm~t

5.

31/1212015

Cac khoan diu nr Utiehinh:

,
.' -:_.~: ?

14


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o~:w

Cong ty cA pb§n Cang :Va Ning
.
Tbuy~t minh bao cao tai ehinh rieng Quy I nam 2016 (ti~p theo)
M§uB09-DN

(Ban hanh thea Thong tu sci 20012014IIT-BTC
ngay 2211212014cua B9 Til; chinh)

6.

Phal thu ngin hanciia khach hang
Ph iii thu ciia khach hang chi ti~t theo khach hang co

sa du lon
3110312016

Pha] thu ella khaeh hang ngAn han
WANHAI LINES LTD.
Cong ty TNHH Maersk Vi~t Nam

Cac .khoan phai thu khach hang khac

7.

66,146,408,441
4,732,148,296
5,298,688,373
56,115,571,772

31/1212015
59,523,210,796
4,312,983,807
11,231,082,085
43,979,144,904

Phai thu ngin han khac
31/0312016

Ngiin han
Phai thu
c6
va loi nhuan
PMi thu ngiroi lao dQng
T~ trng
Lai du thu
Phai thu khac

va nrc

1,601,163,522

nh?u duqc
326,097,563
1,273,107,168
1,958,791

3111212015
4,480,138,317
150,000,000

512,053,491
514,338,178
3,115,572,251
188,174,397

16


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Cong ty c6 phAnCang DtNing
Thuy~t minh bao cao tai chinh rieng Quy I nam 2016 (ti~ptheo)
MiI,lB09-J)N
(Ban hanh theo Thong W 36 20012014nT-BTC
ngay 2211212014cUa Bf) To; chinh)

9.

Hang fAn kho
31/0312016
Ghi g6c
Dl1 phong

31/1212015
Gia g6c
Dl1pMng

Hangh6a

7,390,441,640
271,148,732
20,973,293

6,484,775,881
336,783,732
58,276,014

COng

7,682,563,665

6,879,835,627

Nguyen lieu, v~tlieu
Cong cu, dung cu

.,":
.~

,
J.

18


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Cong ty cA phin Cang Bit Ning
..
Thuy~t minh bao cao tai chinh rieng Q"ijY I nam 2016 (ti~p theo)

MiuB09-DN
(Ban hanh theo Thong tu s6 20012014nT-BTC
ngily 2211212014cua Bf) Til; chinh)

11.

Tal san

c8 dinh

vo hlnh
Phftn m~m may
tlnh

Khoan muc
Nguyen gia
S6 dud~unmt
Mua trong nam
S6 du cu6i Icy

T6ng cQng

100~560,170,987

2,302,100,000

102,862,270,987

100,560,170,987

2,302,100,000

102,862,270,987

2,302,100,000

2,302,100,000

2,302,100,000

2,302,100,000

ke

Hao mon liiy
S6 du d~u nam
KhAu hao trong Icy
S6 du cu6i Icy
Gia trj con l\li

Tai ngay d~u nam
Tai ngay cu6i Icy

100,560,170,987
100,560,170,987

100,560,170,987
100,560,170,987

Trong tai san c6 dinh vo hlnh c6 cac tal san voi nguyen gia 2.302 tri~u VND dl1 ducc khAu hao h€t

tai ngay 31 thang 03 nam 2016 (31/1212015: 2.302 tri~u VND), nhung v~n dang duoc sir dung.

12.

Xay dung

CO'

ban dO'dang
3110312016

13.

XDCB dO-dang
Trung tam Logistics tai Hoa Yang
DI,Ian Giai doan 2 Tien Sa
Lam ben hang roi
DI,Ian l~p d~t cAutai b€n 2
Cong trlnh khac

6,474,476,077
4,785,735,328
1,216,525,454

CQng

6,474,476,077

3111212015
5,597,167,402

4,569,765,496
898,343,636
129,058,270

158,915,295
313,300,000
5,597,167,402

Chi phi tra trmrc

NgAn han
Chi phi GPRS
Phfb:io hi8m
Phi cai d~t ph~ m€m
Phi sir dl,lIlgduang bl)

31103/2016

3111212015

813,860,030
560,000
692,402,490

364,152,366
2,240,000
326,961,989
2,400,000
32,550,377

120,897,540

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Cdng ty cA phftn Cang Dfl:N~ng
Thuyet minh bao cao Uti chinh rieng Quy I nam2016 (ti~p theo)

MauB09-DN
(Ban hanb thea Thong tu s6 20012014nT-BTC
ngay 2211212014cua B(J Tili chinh)

16.

Chi phi phal tra

NgAn han
Lai vay phai tni
Chi phi dAng phuc nhan vien

31103/2016

3111212015

199,560,703
199,560,703

673,919,482
495,810,391
178,109,091

3110312016

3111212015

,

17.

Phai tra ngan han khac

(a)

Phal tra, phai Dqp khac - ng~Dhgn

NgAn b!}D
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BJDrn, BHYT, BHlN
nrc, lQi nhuan phai tra
Ti€n h6 trc ngimg SX, ngirng viec cho NLf)
Ti€n hi} trc thao do, di doi
Phai tra thu lao cho nguoi d~i dien van
Phai tra nhan cong sua chua ngoai gio
Phai tra khac

ce

3,009,704,915
658,892,117
503,346
277,082
382,427,460
1,597,938,600
78,480,000
36,000,000
255,186,310

3,116,196,753

632,975,778
40,864,166
277,082
1,597,938,600
118,368,000
725,773,127

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