Báo cáo tài chính hợp nhất quý 3 năm 2015 - Công ty Cổ phần Vận tải và Xếp dỡ Hải An

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CTY CP VAN TAI VA
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COxc no TTTONG TIN TREN CoNG THONG TIN DIEN TTI CUA UY
BAN CHT]"NG KHOAN NHA NUOC VA SGDCK TPHCM
Kinh

COng

gi?i:

ty

- Uy ban Chring kho6n Nhh nu6c
- S& Giao dich Chrirng kho6n Tp HCM

COng

Md chimg kho6n
Dia chi trp scr chinh

ty C6 phAn Vpn tdi vd XCp dd H6i An

HAH
TAng 7,s6 45, pho rriQu viQt vucrng, phudng Bni Thi Xu6n,
eu6n
Hai Bd Tnmg, Thdnh pn6 Ua NQi, ViQt Nam

EiQn thoai

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043.9444022

Ngudi thgc hi6n cdng
b6 th6ng tin
Dia chi:

Pham Thi H6ng Nhung

, TAng 3, tda nhd Hai An, km2 ducrng Dinh

An, TP.H6i Phong
S6 Algn thoai c6ng

ty

Fax

b6

Vf,, p.D6ng Hai, e.Hai

031.3g7g721

031.39797t8
A Z+ giir Z

Lo4i th6ng tin c6ng
N6i dung th6ng tin c6ng b6:
"Bdo cdo Tiii chinh hqp nh(it

euy

lZ giir n U6t thuotrg

III ndm 2015,,

Etheo ycu cAu

cfia C6ng ty

CO

Hdi An.

phdn

dai* or,

VQn

tdi vd Xep dd

Th6ng tin niry dd duoc c6ng bO tr6n trang th6ng tin diQn tri cria c6ng ty vdo
ngdy
tai dudng d6n www.haiants.vn.

5lll/2015

Chring t6i xin cam k6t c6c th6ng tin c6ng b6 trcn ddy ld dring su that vd hodn
todn chiu trrich
nhi6m trudc phrip luflt v6 n6i dung cric th6ng tin d6 c6ng b6.

Tdi liQu dinh kdm:
- Bdo cdo Tdi ch{nh hqp nhiit euy
ndm 2015

(038 1 d86;:
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cdng bii th6ng tin


coxc rY cP vAN rAr vA xEP oO nAr ex
Tdng 7 sii lS pt ii TriQu Vi€t Vwong, Phudng Bili Thi Xudn, QuQn Hai Bd Trrng, Hd

sAo cAo rAI cHiNHHoPNHAT
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Ph4m Thi HOng Nhung

4 M4nh Cudng

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ndm 2015

N|i.


cOre

w cd pnAn vAn rar vA xEp oO nnr Ru

trigu ViQt Vucrng, phudng Biri Thi Xudn,
sAo cAo rAr cHiNu HoP NHAr euY:
Dia chi: Tdngl,s6 4S
cria nim tdi chinh

t6t tfrtrc ngdy 31 thdng

quQn Hai Bd Trung, Hd NOi

12 n6m 2015

nAxc cAN Dor KB ToAN Hop NHAr cr(IA

NrEN Do

(Dang tlay dfr)

T4i ngiy 30 thSng 09 n5m 2015
Ecrn

MA

TAI SAN

vi

Thuy6t

SO

A. rAr sAN NcAN n4N

minh

100

cdc khoin tunng tluong tidn

vitinh: VND

v.l

Sii cutii

t
SO

dflu nim

280,480,987,531

193,003,757,426

I.

Ti6n

1.

I len

111

171,299,600,443
41,422,306,427

77,086,650,648
25,305,888,143

2.

C5c khodn tunng duong ti6n

112

129,811,294,016

51,780,762,50<

II.
1.
2.
3.

DAu tu tii chinh ngin han
Chrmg kho6n kinh doanh

120

Du phdng gi6m gi6 chimg kho6n kinh doanh
DAu tu nim gift d6n ngdy d6o h4n

122

110

121

III. Cdc khoin phii thu ngin h4n
1. Ph6i thu ng6n h4n cuakh6ch hang
2. Tri tru6c cho ngudi brin ngin han
3. PhiithunQi bQ nginh4n
4. Phdi thu theo ti6n dQ k6 ho4ch hqp ddng x6y dpg
5. Ph6i thu vO cho vay ng6n hqn
6. Ph6i thu ng6n h4n kh6c
7. Dg phdng phAi thu ngin nqn kh6 ddi
8. Tdi san thi6u chd xri lf
IV. Hins

t6n kho

123

131

v.3

70,264,272,671
59,396,0s7,478

66,579,482,453
53,089,324,381

132

Y.4

1,844,489,606

4,683,558,714

130

134
135

v.5

136

Y.6a

2,927,825,199

421,982,886

137

Y.7

(604,099,612)-

(1 15,383,528)

V.8

27,220,161,425
27,220,161,425

21,828,110,279
21,828,710,279

V.9a

11,696,952,992
998,009,236

27,509,514,046
793,07 5,719

10,695,788,356

25.346,568,515

3,155,400

1,969,869,812

140

141

Dg phdng giim gi|hdng tdn kho

149

V.
l.
2.
3.
4.
5

Thi sin ngin han khSc
Chi phi tritru6c ngin h4n

150

Thu6 gi6

vi

151

tri gia tbng tlugc kh6u trir

ts2

c5c khoin khSc ph6i thu Nhd nu6c

r53

pht

154

Giao dich mua b6n l?i tr6i phiiSu Chinh

Tei san ngin h4n kh6c

700,000,000

8,500,00rr,00.,

139

Hdng tiin kho

Thuti

=/

IJJ

1.
2.

//"Y,

v.t

5

155

Bdo cdo ndy phdi dttgc dgc cimg voi Bdn thuyiit minh Bdo cao tdi chinh hqp nhtit gitca ni€n dQ

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c\

k\


c6ttc

w cd pnAn vAn rnr vA xflp oO uar an

Dfa chi: Tdng7, s6 4S Trigu ViQt Vuong, phudng Biri Thi XuAn, qu4n Hai Bd Trrmg, Hd NQi

sAo cAo reI oriNu ugr NuAr QUY:
Bing cAn a5i m6 toin hgp nh6t giira ni6n tlQ(tit5p

theo)

MA

rAr sAN

Thuy6t

SO

minh

Sli cuiSi trY

sii aiu nim

B-

TAISANDAIHAN

200

643.746.563.118

544.226.682.690

I.
1.
2.
3.
4.
5.
6.
7.

Cic khoin nhii thu dii han

210
211

3.531.584.702

1.731.120.020

V.6b

3,531,584,702

1,731,120,02;

471.371.091.671
467,954,901,025

506.836.440.702

V.10

U.
1.
2.
3.

Ph6i thu ddi han criakh5ch hang

Tritrudc chonguoibSn ddi han
V6n kinh doanh d
212

Phii thu

214

213

nQi b0 ddi han

Ph6i thu v6 cho vay ddi h4n

215

Phdi thu ddi han kh6c

216

Dy phdng ph6i thu ddi han kh6 ddi

219
220

Tiri sin c6 dinh
Tdi san

cO Ainfr

221

hilu hinh

Nguy€n gid

222

Gid tri hao mdn lily kd
Tdi san c6 Ainn thu6 tdi chinh

223

Nguy€n gid

225

Gid tr! hao mdn lily ki!

226

Tdi san

cO

227

ainfr vd hinh

Gid tri hao mdn lily kii
BAt al6ns sin d6u
Nguy6n gi6

tu

Tni sin

dO dang

dii

s,851,969,88s

229

h4n

VI.

Teri

1i6n

ktit

DAu tu g6p v5n vdo don v! kh6c

242

253

v.2b

DAu tu n6m giir tt6n ngdy d6o h4n

255
260
261

Tdi sin thu6 thu nhgp hoSn l4i
thit5t bi, vflt tu, phr,r tirng thay th6 ddi han

262

Tii

268

rAt

14,143,924,707_

136,882,253,518

14,143,924,707

17

,531,391 ,57 5

3,025,866,500_

11.404.375.152

v.9b

11,404,37 5,752_

19.051.287.291_

15,050,074,79\
4,001,212,500

2.463.909.970
2.463,909,970

263

269

Lqi th6 thuong m4i
CQNG

136,882,253,518

20.557.258.075_

Y.2a

254

ddi han

Y.12

252

chinh ddi han

sin dii han khric

=,JI

i
H/

240
241

251

roNG

5,851,969,885
(2,193,771,426/

iA

250

san ddi h4nkhSc

3,658,198,45-g

r0

Diu tu vdo c6ng ty con
DAu tu viro c6ng ty li6n doanh,

tri trudc

8)

231

Diu tu tdi chinh dhi han

Chi phi

1

230

V.
l
2.
3.
4.
5.
1.
2.
3.
4.
5.

3,416,190,646
(2,43 s,779,2 39)

Chi phi sAn xu6t, kinh doanh d6.dang ddi han
Chi phi xdy dpg co b6n dd dang

ddututii

V.11

228

l.
2.

Dgphdng

44,92 1 ,204,1

232

Gi6 tri hao mdn lfiy ki5

IV.

648,099,446,361
(1

224

Nguy€n gid

III.

643,018,040,191
(175,063,139,166)

503,178,242,243

SAN

Bao cdo ndy phdi duqc dgc citng vdi Bdn thuyit minh Bdo cdo tdi chlnh hqp nfuit gifta ni€n dQ

924,227,550,649

737,230,440,116

rt


w co PHAN VAN TAr VA XEP DO HAI AN

coNG

trigu ViQt Vuong, phuong Bti Thi Xudn,
sAo cAo rAr cHiNH HoP NHAr euY 3
Bing cin ai6i k6 to6n hgp nhdt (tii5p theo)
Dia chi: Tdng 7, s6 +S

M5

NGUON VON
C

-

I.
l.
2.
3.
4.
5.
6.
7.
8.
g.

7

minh

Sii

"uOi

ni-

56 rldu

nim

300

411,357,547,223

302,867,448,218

Ng ngin h4n

310

141,255,543,657

95,468,447,036

Phii tri ngudi brln ngan trqn

311
312
313

35,303,855,045

30,047,820,570

64,591,420

91,742,723

Ngudi mua

tri

Thui5 vd c6c

ti6n tru6c ng6n h4n

khoin ph6i

Phii tringudi lao

nQp Nhd nudc

315

Chi phi phtitrdng6n h4n
Ph6i

tri

Phei tre theo ti6n d0 k6 hoach hqp ddng xdy

dpg

318

PhAitringinhpnkh6c

319
320

Ng

vd ngthud tdi chinh ngSn h4n

dii

1,462,701,683

12,962,937,555

11,796,163,496

V.16

9,342,945,681

533,793,317

Y.t7a

19,295,053,519

1,385,231,849

V.18a

42,458,295,189

43,312,820,751

V.19

11,121,957,647

6,838,172,647

270,102,003,566

207,399,001,182

317

Doanh thu chua thgc hiQn ng6n h4n

tringin

10,705,907,601

316

nQi bQ ng6n han

Dgphdng phii

V.l3
V.l4
V.l5

314

dQng

hqn

12. Qulkhenthudng, phtc lqi
13. Qu! binh 6n giri
14. Giao dfch mua b6n laitriiphi6u Chinh phir

U.
1.
2.
3.
4.
5.
6.
8.
9.

ThuySt

so

Nq PHAI TRA

10. Vay

ll.

quQn Hai Bd Trung, Hd NOi

h4n

321

322
)zJ
324

330

=

Phai tra ngudi biin ddi han

331

9

tri ti6n tru6c
Chi phi ph6i tri dii han

)32

J(

JJJ

P

334

V

Ngudi mua

ddi h4n

Phai tra n6i bQ vd v5n kinh doanh

Phii

tri

nQi b0 ddi han

Doanh thu chua thlrc hiQn ddi han

336

Phai tra ddi h4n khrlc

Vay vd ng thu6 tdi chinh ddi han

337
338

Trrii phitSu chuy6n d6i

339

10. C6 philiu uu dai
11. Thuri thu nhdp hodn lai ph6i trd

12. Dg phdng phii tri ddi han
13. Qu! ph5t tri6n khoa hgc vd c6ng nghQ

Bdo cdo ndy phdi duqc dec cimg vni Bdn thuyiit minh Bdo cdo tdi chinh

rtI

335

Y.17b

90,604,520,000

60,000,000,000

V. 8b

179,497,483,566

147,399,001,182

t

340
341
342

343

ho.p

nfuit giiia ni€n

dQ

:nl


c6nc rv cd pnAn vflu rar vA xHp oO nnr Rn
trigu ViQt Vuong, phucrng Biri Thi Xudn,
sAo cAo rlr csiNu Hqp NnAr quY:
Bing cin aiii tr6 to6n hgp nn6t (ti6p theo)
Dia chi: Tdng7, s6 +S

MA

NcudN v6N

so

n - NcuoN voN cuu so HUU

I.
1.
-

2.
3.
4.
).

6.
7.
8.
9.

410

minh

v.20

4tt
4l la

V6n g6p ctra chir sd hiru
Cii phiiiu ph6 th6ng co quyin bidu quyiit

,.: tnt clcil
^; pnreu
Lo

Sti cut5i

Sii

t
aiu nim

512,870,003,426

434,362,991,898

512,870,003,426

434,362,991,898

231,962,320,000

231,962,320,000

,962,320,000

231,962,320,000

23

1

4t 1b

Th[ngduv6nc6phAn

412

Quy6n chgn chuyi5n aOi trai pn6u

413

Vi5n kh6c cira chri sd hiru

414

,,4

pmeu quy

415

Ch6nh 16ch

elffi gi6l4i

ChCnh 16ch

tj'gia n6i Aoai

Qu!

Thuy6t

400

V5n chri sO htru

^i
uo

qupn Hai Bd Tnmg, Hd Ngi

tdi s6n

58,788,380,922

58,788,380,922

(2,571,030,000)

(2,571,030,000)

82,722,070,809

45,937,070,80t

416
417

dAu tu phSt triiSn

418

Qu! h6 trg s6p x6p doanh nghiQp
10. Qu! kiric thu6c vi5n chri sd hiru

420

11. Lqi nhuQn

421

141,968,267,695

100,252,250,167

42l a

28,188,121,167

100,252,2 50,167

-

sau thu6 chua ph6n

LNST chua phdn phi5i
LNST chtra phdn

lty

419

phiii

kd ddn cutii k),tradc

phtii ky ndy

42 1b

12. Ngudn v6n dAu tu x6y dpg co b6n

13. Loi ich cO d6ng kh6ng kiiSm sorit

422

II. Ngudn kinh phi vi qui khfc

430

11

3,780,1 40,528

429
'I

.i

1.

Ngu6n kinh phi

431

i,1,

)

Ngu6n kinh phi dA hinh thdnh tdi san cO dinh

432

A

TONG CQNG NGUoN VON

924,227,550,649

737,230,440,116
10 ndm 2015

Nguli l{p

bi6u

K6

c0ne rv
6/,
E/
co pHnlt

*[vAru
vAr'rrNrxii

k\.HAIA
!Thanh H6o

Bdo cdo ndy phdi duqc dpc

Ph4m Th! Hdng Nhung

ciug vdi Bdn thuyiit minh Bdo cdo

tdi chinh hop nhiit gi{ia ni€n d6

T4 Mqnh Cudng


cONG Ty cO pHAN vAN
Dia chi: fang Z,

rAr vA xEp oO nAr nn

Tri0u Vi€t Vucrng, phudng Bni Thi Xudn, qu0n Hai Bd Tnmg, Hd NQi

s6 +S

BAo CAo TAI CHiNHHOPNHAT QUV
cta ndm tdi chinh krit thric ngdy

31

3

thang I 2 ndm

sAo cAo

20

1

rnr
3

Quf

5

euA HoAT EQNG KINH DoANH HgP NHAr

cta nIm thi chinh k6t thric ngiry 31 thing12 nlm

2015
Don vi tinh: VND

L[y

1.
2.
3.
4.
5.
6.
7,

mtnn

Quf 3 nIm

vi

0l

vLr

127,178,513,810 116,895,628,042 374,011'849'505

216,221,751,913

vl.l
vI.2

.127,178,513,810 116,895,628,042

374,011,849,505

216,221,151,913

tr}

cung cdp dlch vrr

doanh thu
vr;

vl

cung c6p dlch vg

Doanh thu ho4t tlQng tii chinh

16

t.o6.

-------JE,

10. Chi phi quf,n lf doanh

24

26

nghiQp

11. Lqi nhuin thuAn tir ho4t ilQng kinh doanh

30

12. Thu nh{p kh{c

31

13. Chi phi khfc

32

14. Lqi nhufn kh{c

40

15. T6ng lgi nhufn kti to{n trufc thu6

50

16. Chi phi thu6 thu nhfp doanh nghiQp

hiQn

hinh

174,119,641,831

55,926,658,022

38,L54,402,701

149,993,191,987

t02,102,110,082

2,172,224,603

1,542,591,959

9,539,485,208

5.179,510,499

4,601,400,274

1,789,303,811

10,110,958,136

4,267,711,168

1,205,730,919

1,677,096,667

4,042,952,865

3,946,569,769

vl.s

1,249,904,397

1,403,638,176

2,481,316,784

7,434,993,926

vI.6

8,453,514,136

8,691,264,928

25,010,117,345

18,456,903,706

30,620,064,631

126,892,924,498

91,992,059,033

459,012,921 6,700,532
576,263,865 258,114,103

560,997,311

17,670,534

4,138,903,581

330,765,036

(3,511,906,270\

(313,094,502)

52

f8. Lqi nhufn

60

thu nhfp doanh nghiQp

vl.1
vI.8

(117,250,944\
46,176,621,668

3,658,858,618

(251,414,171)

30,368,650,460

123,315,018,228

91,678,964,531

3,691,199,137

9,534,811,700

10,339,943,623

I
,l',

19. Lqi nhu$n sau thu6 c[a c6 d6ng kh6ng ki6m sorlt

6l

20. Lqi nhufln sau thu6 cfra c6ng ty

62

mg

46,293,872,612

51

17. Chi phi thu6 thu nhfp doanh nghiQp hoiin l4i

21. LLi co bin trOn c6 phi6u

10

22. Lnisuy giim tr6n c6 phi6u

7l

42,517,763,050

26,677,451,323 113,780,140,528 81,339'020,908

vI.9

1,792

t,ttl
t

CO PHAN

* liVvAlt rAr [rxfi
o\
HAI AN

Vrt

dQ

81'339,020,908
3,131

4,717

CONG TY
6)
E/

bi6u

Bdo cio ndy phdi dr.oc ilqc cing Bdn thuydt minh bdo cdo rdi chinh gifta ni,n

,E

l
42,517,163,050 26,617,451,323 113,780,140,528

Kora
lip

Ntrm trudc

25

Chi phi b{n hdng

Ngudri

,3L

224,018,651,518

)1

trong c6ng ty liOn doanh, liOn k6t

sau thu6

Quf 3 nlm

78,741,225,341

vI.3
vI.4

'r)

chinh

PhAn Hi ho{c

nay

71,251,855,788

20

2t

Trong d6: chi phi lfli vay

8.
9.

10
11

Lqi nhufn gQp vd bdn hing

T.

02

Gidv6n hing bdn

tti


ME
so

Doanh thu thuAn vd b{n hdrng vl cung c6p dlch

Chi phi

d]u ntrm

CHi TITU
Doanh thu b6n hirng

C{c khof,n giim

k6 tir

10

nim 2015


cONG Ty cO PHAN vAN rAr vA xE'P DO HAI AN
st5 +s trigu viQt vuong, phueAo cAo rAI cHiNH HOP NHAr QUV 3
cria ndm tdi chinh kiSt thric ngiy 3l thdng12 ndm 2015

Dia chi: T?.ngl,

BAO CAO LUU CHUYEN TIEN TE HOP NHAT GI TA NIEN EQ
( Dang tl6y tln)
(Theo phutrng PhAP gi6n ti6P)
9 thfng cria n5m tiri chinh k5t ttrrric nghy 31 th6ng 12 nIm 2015

Lfiy k5 til

Mi

sii

cnirrtu

Thuy5t
minh

Eon vi tinh: VND
cuiil LY naY
tl6n
d6u nIm

Nim

nay

Nim trurfc

Luu chuy6n ti6n tir ho4t tlQng kinh doanh

1.

)

01

Kh6u hao tdi s6n ci5 tlinh vd b6t dQng sin diu tu
C6c kho6n dg phdng
Ldi, 16 ch6nh lQch tj'gi6 hrii do6i do dinh gi|lqi
c6c khoin mpc ti6n tQ c6 g6c ngoPi tQ

02

04

7,431,768,43s

LAi, l5 tir hoat tlOng diu tu
Chi phi l6i vay
C6c khoin di6u chinh kh6c
L,qi nhuQn tir hogt tlQng kinh doanh
trwfc thay ddt vOn lru ilQng

05
06

(4,468,028,591)

6.
7.

20

tii

I

176,058,432,842
8,547,621,625

l0

ll

19,895,655,534

(85,284,401,208)

(5,392,051,146)

(17,s20,462,91s)

63,933,134,925

89,520,795,111
(2,414,753,088)

t2
l3

(9 ,7 45 ,398,699)-

t4

(3,664,084,373)

V.15

(3,978,800,501)
(3,850,461,548)

v.19

(4,300,215,000)

(3,371,991,100)

15

(2,872,911,454)_

t7

2l

Y
:i)

il
221

.272.262.498

94,287,846,507

(138,253,625,44r)

4

(116,077,370,648)

2,090,909,091

-

23
24

"

25

3,196,610,000

26

';!::';""#
5,076,731,976

5,861,223,764

27

Bdn thus,iit minh Bdo cdo tdi chinh hqp nhh giiia ni1n dQ

It9
\l

t6

fiin thuin tir hogt itQng itiu ttr

v,i

4,042,952,865_

VI.4

s6n ci5 dinh var

don vi kh6c
Ti6n chi ddu tu g6p v5n viro dcrn vi kh5c
Ti6n thu trOi aau tu g6p v5n viro dsn v! kh6c
Ti6n thu l6i cho rray, c6 tirc vi lgi nhuqn dugc chia

Bdo cdo ndy phdi ihryc tloc cimg

(4,850,913,437)
3,946,569,769

tliu tu

Ti6n thu tir thanh l;f, nhugng b6n tii san ci5 dlnh vd
c5c tiri sAn dii hqn I'h6c
Ti6n chi cho vay, mua c6c cdng cp ng cria
dcrn v! kh6c
Tidn thu hdi cho vay, b6n l4i c6c c6ng cu no ctia

Lwu chuydn

VI.6

08

Lwu chuyin fiin thudn th hogt itQng kinh doanh

tlQng

29,188,330,082
(67,295,411)

45,248,005,821
488,716,084

07

09

L Ti6n chi d6 mua sim, xdy dgng
c6c tiri sin ddi hqn ktic

5.

03

Tdng, giim c6c khodn phii thu
Tdng, gi6m hdng tdn kho
Tdng, giirm c6c khoin phii tri
Tdng, giim chi phi trA tru6c
T6ng, giim chimg kho6n kinh doanh
Ti6n ldi vay <15 tri
Thuii thu nhfp doanh nghiQp ttd nQp
TiAn thu kh6c tir hopt tlOng kinh doanh
Ti6n chi kh6c cho ho4t dQng kinh doanh

II. Luu chuy6n ti6n tir ho4t

J.

91,678,964,531

123,315,018,228

Lgi nhuQn trudc thuif
Diiu chinh cho cttc khodn:

(t

27.104.882,58O (l I 1,935,632,598)

c6r,re

w cd pnAu vfrn rnr vA xflp oO nlr nn quQn Hai Bd rrung' Ha N6i

iarg r, ,5 45 TriQu viqt vuong,-phuong Bui rhi Xudn'
eAo cAo iAr cniNn HOP NHAT crUe NrpN oQ
Qulf 3 cta n6m tdi chinh ki5t [rll9 lgq)1 .11 **]rq l? !i1l31.i

;;;;a

gAN THUYET MINH BAO CAO TAI CH|NH HqP NHAT GIIIA NITN DQ
6 th6ng tlflu cfra

nlm

tdri

chinh x6t tntc ngiry 31 th6ng 12 nIm 2015

DAC DIEM HOAT DQNG
Hei An ( sau d6y gqi tit ld "C6ng ty
Hinh thfc sO hiru viin: C6ng ty C6 phAn Vfln t6i vi Xi5p do
mg" ) ld COng tY c6 PhAn.

1.

Linh vgc kinh doanh
Linh vyc kinh doanh cria C6ng ty ln dfch vp'

Nghnh ngtrd txOp hdng h6a c6ng bi6n, vfln
ffoat dQng kinh doanh chinh cira Cdng ty ld: Cho thuO bdi' b6c

tii

blen.

Chu k] sfln xu6t, kinh doanh th6ng thudng
qub 12 th6ng'
Chu kj, sin xu6t kinh doanh th6ng thuhng cira COng ty kh6ng

Ciu trfc

COng tY

A;;b, il"g5-

5a.

corg ty m9 vd 0l cdng ty con chfu sy kiem

so6t cria COng ty mq'

Dunh sdch COng ty con ilwqc h.op nhdt
H3]. An c6 trp
C6ng ry chi dAu tu vio cdng ty con ld C6ng ty TNHH Cinq

scv

chinh tpi tAng 1' tda
Ho4t

fh6llaiPhdng'
nhi Hii An, Km2 etudng Dinh Vff, pttoOrf#,rg H i.z,q.iao nai
dich vs cAng bitin' Tai H:Lk9'thfic kj' k€
rtQng kinh doanh ctrinn J,ta cqng q ton nai le cring c6p
c6ng ty cin ndy ld 100% (sO dAu ndm ld
to6n, tj, lQ lqi ich vd fI l0 quy6n bi6u quy6t cria C6ig ty t4i
An, thdnh

100%).

5b.

tdi ch{nh hqp nhdt gifta ni1n
Danh sdch cdc COng ty liOn kdt clwqc phdn dnh trong Bdo ctio
theo phwong PhttP vdn chit s0 htru

ri

chi tru so chinh
vu
Dich
ph6n
3 tda nhd Hii An,
TAng
C6
ty
C6ng

Km+2 dudng Dinh Vfi,
T6ng hqp Hii An
phuong D6ng Hdi 2,
qufln H6i An, thdnh Ph6

Hii
C6ng ty TNHH Dai

Ti6p vQn H6i

An

lf vd

Phdng
Tdng2 tda nhd Hiri An,

Tj'.lQ quY6n
bi6u ouv6t
ohAn sd htu
___--LrT-.a---#
56 cu6i 36 il6u 36 cu6i 56 tl6u
ndm
n6m

Ho4t dQng kinh
doanh chinh
Dich vu van

ki

tii

hdng h6a bdng
tlucmg b0, b6c x6P

narg"hOu

hdngtoa ven bren

Hii

va vl6n

Phdng

l9

kj,

Krn+2 tludng Dinh Vfl,
phuong D6ng Hai
qupn Hii An, thdnh

2,
phd

clQ

Dich vtr vqn tai.

36% 36% 20%

20%

5)yo 56% 50%

50%

-

duong

chinh
Tuy6n Uii vi, Xna nlng so s6nh th6ng tin tr6n B6o c6o tiri
Thdng tu
2015 C6ng
?.6p^gu:c kti to5n
Nhu ct6 trinh bdy tai t":"Vai.i.r, ,i5 Uj. t, tri ngdy 01 thSng 91_1?d0
Ctt6
gO
Tdi chinh hucrng dan
s6 ZOO;ZO1q/TT-BTC ngiry 22 thing 12 raiiOru cria
20 th1ng3 ndm 2006 g6a BQ truong
ngay
doanh nghiQp thay th6 6;iet Oi"r, rE iilzooiZqo-BTC

Bdn tln4,6t minh rwy ld mvt

bA

pkin hqp thdnh

vd

phdi

d4c

dOc

cilngvbi Bdo cdo tdi chinh

ho' p

nhtit giira niAn d0


w cd PnAn vfln rnr vA xEP oO nar nn qu.n Hai Bd rrung, Ha N6i

c6nc

iarg z, ra 45 TriQu ViQt Vuong,-phudng Biri rhi Xudn,
eAo cAo iAr criNH sop NsAr cIUe NGN oQ
12 ndm20l5
Quf 3 cira nim tdi chinh k6t thric ngdy 3l thdng
q,i4
tai
B6o
minh

ir,,va,
iai,
l,gPilitslgll'j3-{9i'lrt}:q)

ilil

"eq

th6ng 12 ndm 2009 cria B0 Tdi chinh'
BO TAi chinh vd Th6ng nr s6 24412009/TT-BTC ngdy 31
thirc
O lfrirg dAu cira n[m tii chinh k6t
MOt s6 sO tieu trinh bdy tr€n 86o c5o tdi chinh giira
9:^
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do
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tucrng img cirng kj' ndm
ngdy 31 th;ng l2ndrn 2015 kh6ng so s6nh duic v6i si5 tiqu

fol

dpngTh6ngtuniytrongviQclQpvdt.i,r,uavgaocaotdichinhgitani6nrl0.C6cquictinhc6thay
,t16" ,o sanr, tren B5o c6o tdi chinh giira niOn ;ffi;ffid;#

ty t6t quy dinh c6c ben kh6t.tt:'g P99
C6c hqp d6ng hqp t6c kinh dour! (gqi le "BCC") cla dugc
co l6i, d6ng thdi ph6i g6nh chiu 16'
chi clugc ph6n chia loi nhufn n6u k6t qua noat do"q "-u1gdc

gb6 chia doanh thud..ghi nh{n doanh thu' chi phi
Theo d6 cong tv ap ipng piroorg qhap [6 i"a,

vi

krit qu6 kinh doanh trong

tl,,

atrs'#i;;;;;tp;r;s

chring vc vi6c quvtit to6n thu6 cho c5c

b6n kh6c, cu thO:

o

phi vi loi nhu0n tuong img v6i
Ghi nhfln tr6n 86o c6o ktit qu6 kinh doanh phAn doanh thu chi
phan tich tdi chinh
.rriu theo th6a thufln ctra ecc; Lai trcn c0 phi6u vi c6c chi tiOu
ir,r, chi.phi vd lsi nhuan ouq. tl]+ b.uy.Tcn sao c6o k6t qu6
chi dusc
.6p bin sao :1. ld so, tiri 1i€u v€ viec el6 thgc hiQn nghia
ho4t ttQng kinh doanh; Cdng ty
"urg
quytit to6n thu6 cria c6c b6n
ctra niC ctro cac UC"n trong BCC dC phpc v* viQc

;#;;.

tijfiil-oiilJ""rfi

vp v6i NSNN
kh6c trong BCC;

o

g6m phdn lqi nhufn
Lgi nhu4n sau thu6 chua phan phdi cria Bing cdn ool ti5 to6n chi bao

thuii tuong ring cira timg b6n

o

du-o.

sau

c hudng'

kinh doanh phAn doanh thu' chi
Chcben kh6c c6o co qX, tlYq vd.viqc khoin doanh
phi tuong
o"ha, *irrr A"q. chia ttr s9C? 9.""
chinh sO ttru6 TNDN phAi
thu, chi phi ndy el6
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nop.

7.

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iairgav
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thric

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k!

don vi trong C6ng ty
kri to6n C6ng ry c6 202 nhdn vi6n dang ldm viQc tai c6c

li 178 nhAn vi6n).
vI TIEN TE sU DUNG TRoNG xB roAN

Ir.

NAM TAI cHiNH, DoN

l.

Nim tiri chinh
\no rrr

Uat
ty t-it
Nim tdi chinh cria C6ng

noi'

..tA" h'r
tu ngdy 01 th6ng 01 vd k6t
AAu

thirc vdo ngdy 31 th6ng 12 hdng

nim.
2.

Don vi ti6n

;;

tQ

d

sir dgng trong kti tofn
.t aurit ong-t6 to6n ld Edng viQt Nam (VND) do viec thu, chi chir v€u tlusc thvc

"iri6ndcrn vi tiAn
hi€n bang

III. CHUAN

1.

ry,---,-'ry@

MIr. c

tQ

'fND.

vA cHE DQ KE roAN Ar nqNc

chd dO k6 to6n 6p dgng
r ^^^,an 1 A trr DTt hucrng d6n
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namiOt4,BO
22
thhngtZ
Ngdy
'Cf;6t6
ngdv 20 thhns 3 nim 2006
kila? ao"rrr nghiQp thay th6 Qoylt dinh sO 15/20061QD-BTC
ngdv 31 th6ng !2 !6'.... ?999 cria BQ
cria B0 truong BO Tdi chinh vd Th6ng t$ sA zq+tzoglTT-BTC
cho phin XIII - Th6ng tu s6
Tdi chinh cfing nhu ffi;; ;*;'7orzorufir-Brc thav thti

Bdn thuyat minh nay ld m1t b0 phyn hqp thdnh ua pnat

auqffim;;

B*

ai

iai

,lrt"l, hW nhdt giira nian da

t.

\

I

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t
\


c6ne

w cd pnAn vfln rar vn xEp oO nnr an

Jl" .fra Tdng1,s5 +S triqu ViQt Vuong, phudng Bni Thi Xudn, qufln Hai Bd Trung' Ha N6i
sAo cAo iAr cniNIr sop NHAI ctUe NdN og
Quj 3 cira nim tdi chinh k6t thric ngiy 3l thdng12 ndm20l1 .,
ia. inrva minh 86o .eo tai glil*gp 4*]I gll3:[e-]-S,(* 9
869

thring 12 ndm 2007 c1*B6 Tei chinh hu6ng dfln lflp vd hinh.bay
ke
va
nhat
hop
chinh
tdi
Chuin mpc kti toSn ViQt Nam si5 25 "B6o c6o
chinh
tdi
ndm
"o
cho
ty con". c6c Thong tu ndy c6 hiQu lpc 6p dgng
rao
toin c6ckho6n
"org
chuAn muc k6 tohn' cic
tit Oau vio hoic sau ngdy 01 th5ng 01 ndm 2015. C6ng ty" 6p dpng.c6c
k6 to6n cira B0 Tei chinh trong
Th6ng tu ndy vi c6c th6ng tu kh6c hu6ng d6n.thgc hiQn chuAn myc
viec lap va tiinh bdy B5o c5o tii chinh hqp nhdt giira ni€n dQ'

t6yZOOT ITT-BTC ngdy
c6o tdi chinh hqp nna't it

3l

;il;

2.

Tuy6n b6 vd;viQc tuan thfr chuan mgc k6 to6n vir ctr6 oq x6 toin
muc kti to6n, Ch6 d0 k6 to6n
Ban T6ng Gi6m d6c d6m b6o d5 tu6n thri y6u cau cria c6c chuan
doanhnghiQpVietNamdugcbanhdnhtheoTh6ngtusozootzot+/TT-BTCngity22th6ng12nim
cfing nhu c5c thdng tu kh6c
2014, Th6ng tu ;O initZOiqffT-BTC ngiry 22 tiSng 12 n1m 2014
t"*L Jaritru. lie, "fr"A" -U. k6 to6n"cua B0 Tdichinh trong viQc lpp B5o c6o tdi chinh hep
gita ni6n c10.
nh6t

IV.

cAc cniNH sAcH rn roAN Ar nqNc

1.

Co sO lip 86o c6o tii chinh hqP nhAt
(trir c6c th6ng tin li6n quan d6n c6c
86o cfo tdi chinh hqp nh6t ctugc 10p tr6n co s0 kil to6n ddn tich

(

/

ludng ti6n).
if

Co so hqp nh6t

gifia nion d0 ctra C6ng ty mq vir
86o c6o tdi chinh hqp nhAt gita ni6n dQ bao g6m B6o c6o tii chinh
chiu sp ki€m soSt cria Cdng
B6o c6o tdi chinh gita niQn tlQ cria c6ng ty cin. Cdng ty con h $crn vi
i Corg time c6-kni n-ane truc ti5p.hay.r,,"l:l6f ..ol *ut c6c chinh
ich kinh tti tir c6c hopt dQng ndy'
s6ch tii chinh vd hopt dQng cria c6ng ty con OC ttru Auqc c6c lgi

;;;. il i.t6;;AHiuin

ie, o-ral fic, .q,yg1,iiln.nais yll,,il! g:1 quy6n chon
ifi';;#;;;ilil#:il;6,r,f;
ngdy ket
cdng cp vOn coitr6 ctruy6n aOi thdnh co phi6u ph6 th6ng tpi
mua hoflc c6c c6ng cq ng vd
thric k! ki5 to6n.

trinh

Kiit qu6 ho4t dQng kinh doanh cita circ c6ng ty con dugc mua l4i hoqc b6n
-cluqc
clOn
cho
hoic
mua
ngdy
tir
qui ho4t dQng kinh &u"f, hqp nh6t giira ni6n dQ
iay trong eao
"aJt6t

ngdy b5n kho6n dAu tu d c6ng ty con d6.
hqp nh6t dugc lQp cho
86o c6o tdi chinh gifia ni6n d0 cria c6ng ty m9 vir 96ng ty con sft pUne dC
cho cic giao dich vd su kiqn
ffig;;y 11t ;; vd 6p dung c6c chinh sacn t6 toan ih5ng nh6t s6ch
k6 to6n cria c6ng ty con
cirng lo4i trong nhitng toan canl, tuong 1u. Tro.n' trubng trqpil'inh
86o c6o tdi chinh cua c6ng. ty
khSc v6i chinh s6ch [a t"a" 5p dung t[Ong nft6t t ong C6ttg ty thi
;;;-J;;-;h*;;it, chinh thich hqp tru;c khi sri dung cho viQc lfp B5o c6o tdi chinh hqp nhat
gita ni6n C6ng ty, c6c giao dich
s5 au c6c tdi kho6n tr6n B6ng c6n dtii kti to6n gifta cilc don vi trong cing
clugc loai trit hoin
phii
ndy
giao
dich
nOi UO, c6c khoin_ldi noi b0 Jhua thUc hiQn ph6t sinh ttr caclo4i b6 trir khi chi
clugc
bQ cfing
todn. C6c khoin 16 chua thUc hiQn ph6t sinh tir c6c giao dich nQi
phi tpo n€n khoin t6 AO nrong th,5 thu trOi duqc

qui kinh-doanh vd tdi sin
Lgi ich cta cO d6ng khdng ki,5m sorit.the ftign phAn Hi ho{c l6.trong ktit
khoin muc ri6ng
,tira" .rf, .Org t ;; k#rg O"q" ni* git bOi Cgng ty me vi tlusc trinh "Uav q
Ba:g^.a, d:i,ry,:iihfl
iHffi hopt dQng kinh doanhi;;il;tu,ibn.ao.ua,.'gi

kh6lg. ki€m soat bao gom gra
nh6t gi*a nien clo (thuQc phAlrvon chri sd hiru). Lqi ich cria ;6,d6ng
ban iliu vd phin lgi ich
tri c6c lgi ich cria cO d6ng khdng ki6m soat t. ngu, hqp nh6t kinh-doanh

;€#;;;

W

Wi

nW thdnh

yd

phdi dwc dqc cimgv'i Bdo cdo tdi chinh hqp

t0

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c6uc

w cd pttAu vfln rnr vA xHp oO nAr nru

He N6i
Ti,ng1,s5 +s trigu ViQt Vuong, phudng Bni Thi Xudn, qudn Hai Bd Trung,
sAo cAo iAr cniNn HOp NHAI GICrA NIEN DQ
ndm20l5 ,

Quf 3 cria ndm tdi chinh k6t thric ngdy 3l th6ng 12
git'a
ni6n tIQ (ti6p the-o)ian tfror6t minh B{o cdo t}ri chintr hgp ntr6t

Ji" .t i

k6 tir ngdy hqp nh6t kinh doanh'
cria cd d6ng kh6ng ki6m so6t trong bi6n dQng cria v6n chri sd hiru
cta c6 dong
fO tu*g tmg v6i n-nAi3o

C6c kho6n t6 ph6t sinh

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itil

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ton non ptrAn sE hiru crha co aong khdng ki6m so6t

trong tdi sin thudn cria c6ng ty con.
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dich' Sd
C6c iiao dich ph6t sinl bdng ngo4i tQ ctusc chuv€n.il6i ]1t".{ F16.tn,i "ga14.11t'*.ftuo
gi'tqi
ty
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qui
d6i
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toa"
rj,fti
tQtai ngey k6t thric
du c6c khoin *u" tion^tc
"o-ga?re;ai
ngdy niy.

ghi nhan vdo doanh thu
Chenh lQch f! giir phitt sinh trong ki tir c5c giao dich bing ngopi t0 dugc
gi6
cdc khoan muc ti6n tq
lli
gi6
d6nh
do
hopt

vd ch6nh lQch gi6m
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lQch
,-g"ii it 6i ;s;y t.itirli. ki, ki5 to6n sau khi bt trir chonh
auqc ghi nhan vdo doanh thu holt
.]ia.
Tf

gi6 srl dpng

aiO,i prrat

rirfi

qui d6i cac giao dich phSt sinh bing ngopi tC ld t'i gii sj3" dich lluc tC tai ttroi
giao dich thuc t6 aoi voi c5c giao dich bdng ngoqi tQ dusc x5c
giuo ai.rr. Ti

<16

;i

clinh nhu sau:

ki

d*.* l3',
nqp d6ng mua b6n ngoai tQ Gqp hqp

trong
k6t
giiLky
t''
hqp
;*;i*t
.
.
.
.

lT

mua, b6n ngoai tQ gita C6ng ty vd ngAn hdng.
prii voi cac knoan g6p vrin ho4c nhan v5n g6p: ty gi6 muango4i tQ cria ngAn hdng noi C6ng ty
m& tdi khoin AC nnan v5n cfia nhd dAu tu tai ngdy g6p vdn'
cria ng6n hdng thucrng mai noi c6ng ty chi dinh kh6ch hdng

D6i v6i ng ph6i thu: ty ei mua
thanh to6n tai thdi di€m giao dfch ph6t sinh.
giao dich t4i thoi
D5i v6i ng ph6i tri: ty gi;bdncria ng6n hdng thucrng mai noi C6ng ty dy ki6n
di6m giao dich Ph6t sinh'
ngo?i
o6i uJi .a" gi"; ;i"h mua sim tdi sin ho{c cric kho6n chi phi thgc
ty
c6ng
noi

hdng thucrng m4i
tQ fthong qua c5c tdi kho6n phii tr6): fj' gi6 mua cria ng6n
hiQn thanh to6n.

Ty giisri dpng dC d6nh gi|laisti.du c6c khoin muc tien tQ c6 g6c ngoai

tC

t4i ngdy t6t ttrric

ty

tC

todn noi C6ng ty m0
Dtii v6i c6c khoin ngopi tQ grii ngAn hdng: tj' gi5 mua ngo4i tQ cria ngdn hdng
tdi kho6n ngo4i tQ.
p5i v6i c6c khoin mpc ti6n tQ c6 gric ngo4i tQ dugc ph6n loai ld tdi sin khbc ty-gi1mua ngo4i
(NgA' hdng Cdng ty thuong
tQ ctra NgAn hdng TMCP Ngopi t[uonf - Chi nh6nh H6i Phdng
xuy6n c6 giao dfch).
gi6 b6n ngopi
D6i v6i c6c khoin mpc ti6n tQ c6 g6c ngo4i tQ dugc ph6n loai li ng phii tthlirty
tQ cria Ngdn hdng Cdng ty thudng xuy6n c6 giao dich'

.

.

.

ky ha3.tion dang chuyiin ,96: kh:anltrons
Tffi[}"'bfffi'#i#:Ti?'iil, n*, kh6ng
h4n thu troi ttrong qt63 th6ngk0 tri ngiv ddu tu,

;;;ffil.a"

kh;rr-aAu tingi;'h4n c6-thdi
c6 khi n[ng chuyc;;64;d JanE tn*r, mQt luqng ti6n x6c dinh
chuy6n OOi itrantr ti€n tai thdi clitim b6o c6o.

ffi

ph,n hw tt anh na pt ai

arq6;;Adi

B*ido

tai

'h{nh

vi

kh6ng c6

hqp nhiit siita nian da

.ii ro trong viQc

1l

II

t\

I


c6nc ry cd pnAn vfrn rar vl xEp oO nar au
,i".fri fAng Z, sri +S trigu ViQt Vuong, phudng Bni Thi Xudn, qufln Hai Bd Trung' Ha N6i
sAo cAo iAr criNn nop NsAr ctUe NdN oQ
th6ng 12 ndm2}l?
Quy 3 cria n[m tdi chinh k6t thric ngdy 3l
,
ia. tfrorSt minh Brio c6o tiri ctrintr trqp ntr6t gifa ni6n tIQ-(ti6p theo)

Cic khoin


tu tiri chinh

Cdc khodn cho vaY

phdng
th.ulhg
khoin cho vay clusc x6c dfnh theo gi6 g6c trtr c5c khoin ds-phdng.phei

?o ra'
9:i
xiy
thd
c6
thAt
t6n
muc
ph6i thu kh6 ddi cria cdc khoin cho ,uy dog. l4p c6n cir vio dg ki6n
CAc

Cdc khortn eldu

t

vdo cilng tY hAn

k&

c6 quven ki6m

kh6ng
ra ao*r, nghiQp mi C6ng ty c6 6nh huong ddng k6 nhung
dTng kc tndnien g 31'vir1na1^r eia
so6t it5i v6i cic chinh s6ch tdi chinh ra noaiOOr;. A"h f,""o"g
cria doanh nghiQp nh6n dAu tu
.,riqc
hopldQng
,a
.'ninh

tdi
s6ch
qr,6i airf, ,a
dua ra
vao
"fr_i"f,
"a"
nhrmg kh6ng ki6m so6t c6c chinh s6ch ndy.

il;;;iili.3i

chir sd hiru' Theo
khoin tdi chinh hsp nhdt gita nien ila
il, kil;;;^dA, ;"t;."rgty Ticl, k6t etusc thc hipn trcn 86o c6oph6n
lqi ich
diAu chinh cho c6c thay aAi
"cl'1i-1"1]11li
lon
"a
cdng ty licn ket ?X
16 cfia
khoAn
trong
c6np tv li€n k6t sau nsirv dAu tu. N6u lqi ich crha C6ng ty
c6o
B6o
tr0n
bdv

trinh
dusc
tu
tlAu
to .,r. khoan rr*"#A.'ilu;;;ilrGt't
-"fia,
vp thsc hiQn thanh to6n
gfir"
;;t;;ilh*p
"i6n
thay cho c6ng ty li6n ktit.
C6c

il;[h;efr1";;

c6o tdi chinh hop nh6t
86o c6o tdi chinh ctra c6ng ty li6n ki5t elugc l4p cilng ki' kC to6n v6i 86o
ty liOn ttit fnac vdi chinh s6ch ki5 to6n
eiira ni6n <10 cria Cdng ty. Khi chinh ,a.n f.C to* .rir'"Ong
chinh
c6ng ty thi 86o c6o tdi chinh ctra c6ng ty li6n ktit sc c6 nhtng didiu
ilTr*T#";;
giua nien dQ'
trricn rrip tru}c khi .ri dine ctr"o vigc lap 86o c6o tii chinh hqp nhSt

#;;**

Cdc khodn etdu tw vdo chng clt viin cfia don v! khtic

vi kh6c bao g6m c6c kho6n
DAu tu vdo c6ng c9 vrSn .iu

;#;r; ;rir"tn;

A*

r*,,

tliu tu.c6ng cU v6" nhrmg C6ng ty

Ja"g-irA," ,oat rroaJ.o inh huong d6ng k0 a6i voi bcn clusc

dAu

tu'

khoin;;;?;;o;;;.ot^;rii'u.
lsi nhu6n c1,a c1c tf truOc khi fhoan
mua rlusc ghi nhAn
;d;. C6 tric vd lsi nhu6n cin cdc ki, sau khi khoin dAungtuc0dusc
il;il;t
phitiu
ting thom, kh6ng
joffi,rr* Ca oi. d;;;;d;tare .S phieu chi dusc theo d6i s6
lu-o.

ghi nhfln gi6 trf c6 phi6u nh6n kh6c tlugc trich lQp nhu sau:
Dg phdng t6n th6t cho c6c khoin d5u tu vdo c6ng cp v5n cria d

pt5i vdi khoin dAu tu vdo c6 phi6u ni6m y,it hoac gi6 tri hqp lf khoin clAu tu dugc x6c c4y, viQc lflp du phdng dga tr6n gi6 tri thi trubng cria cd phi6u'
l6p du
ooi voi thoan Aa, ,o mro"g rac eirf, dugc gi6 tri hqp lf tpi thdi di6m b6o-c69, viQc chcnh
bing
lfp
trich
mric
vdi
tu
phdng dusc thsc hiQn crn ci vdo kh";; 15 .,i".9{. a;iit 9a;
s0 htu thpc c6 nhdn v6'i fj' lQ
lQch gifta rO, gop t-frU. tO .riq c6c bdn.tai clon vi kh6c vd v6n chir
vi kh5c'
cria C6ng ty so voi t6ng s6 vdn g6p thuc t6 cin chc b6n tai don

.

.

;tril

vf kh6c cAn phdi trich l{p t4i ngdy
T6ng, gidm sii dr,r phdng tdn th6t dAu tu vdo c6ng cp v6, cta don
t6t tfrric kj' k0 to6n dugc ghi nhfln viro chi phi tdi chinh'

Cic khoin phfli thu

kho6n du phdng ph6i thu kh6
c6c kho6n nq ph6i thu dugc trinh bdy theo gi6 tri ghi s6 tru

ddi.

phin

ho.

p thdnh

ua

pnai

auqffi;"n"guii

B6i iao

fii

"hinh

T

t
l

dAu theo q1a qOc, b.ao gdm
C6c khoan dAu tu vdo c6ng cp von cria don vi kh6c clyo. c ghi nh4n ban
dQng ho4t
quan

d6n
,icp ririr
gid mua ho[c
gi6m gi5 trf cta chinh
to6n
aAu tu dugc mua dugc h.ch

Bdn tluydt minh nay td m1t b0

u

hqp nhiit gifra niAn d0

12


c6r,re

;;;*

w cd ptthtt vfrn rnr vA xE'p oO nAr ant

Bd Trung' He Nqi
rAng 7, 16 45 TriQu ViQt vuong, phudng Bni Thi Xu6n, qu{n Hai

nAo cAo iAr criNn uop NsAr crUe NdN oQ
12 ndmz}l:
Qui 3 cta nf,m tdi chinh ki5t thric ngiy 3l th6ng
.,
uai, i*ra minh B6o c6o tiri

44LgJY,
!9P
"Iig!
viQc ph6n lopi c6c kho6n ph6i thu ld phni thu kh6ch hing vd

tic sau:
phii thu cria kh6ch

phii thu kh6c dugc thuc hiQn theo

nguyOn

o

o

tu

inh c6c khoin ph6i thu mang tinh chAt thucrng mpi ph6t sinh
vi dQc lQp v6i c6ng tv' bao
giao dich c6 tinh ;ffi-"; -p6r1 sita c6ng ty vd.ngydi *:r. li don
vi kh5c'
don
cho
riy th6c
E"- ; "a.-n oa, ph6i thu uC ti6, Uan hirng xu6t khAu
phii thu kh6c ph6n 5nh c6c khoin ph6i thu kh6ng c6 tinh thuong m4i, kh6ng li6n quan d€n
giao dich mua

-

hdng ph6n

b5n.

ddi c[n cri vdo tudi ng qu6
Dq phdng phii thu kh6 ddi clugc lflp cho tirng khoan.ng phii thu kh6
th6 nhu sau:
h4n cira c6c khoin rq h"i. a,, ti6, m,ic t6n th-6t c6 th€ xtty ta,cu
. Odi vdi ng phii thu qu6 hpn thanh to6n:
1 ndm'
- 31%gi6 tri d6i uOi tnoan nq phii thu qu5 h4n ttr tr6n 6 th6ng n6m'
2
- 5}%gi6 tri d6i v6i kho6n ,q phai thu qu6 han ttr 1 nam dtSn du6i n6m.
- 7l%gi6 trf d6i v6i kho6n nq phai thu qu6 han tir 2 ndm di5n du6i 3

.

-1oo%gilttiooivoikho6nngph6ithuquSh4ntir3n[mtr6l6n.
p6i v6i ng ph6i thu chua qu5 h4n thanh toSn nhtmg kh6 c6 khi nSng thu h6i:

can cri viro du

kiiin mric tOn ttr6t Ae tap dg phdng.
T6ng, gi6m s,5 du dU phdng ng ph6i thu kh6 cldi cAn phii trich
ghi nhfln vdo chi phi qu6n ly doanh nghiQp'
7.

ffffttd'Jr5t"'*u

nhQn theo gi6 th6p hon

lfp tpi ngdy kiit thirc k!

k6 to6n clugc

giffa giit s6cvit gittrl thuAn c6 thti thqc hiQn


mua vir c5c
O?9 td*
Gi6 g6c hing t6n kho dusc x6c dfnh AOi vOi nguven vat lieu, 1*g.h"-l
:-1'-t1'
O Oia eli6m vd tr4ng th6i hipn tai'
chi phi li6n quan t u" ti+ lfra" pt ai.i"tt Ae tiA"q" hang i6n ttro
tdn kho.trong.kj'sin xuft' kinh
Gi6 trithuin c6 th6 ttlrc hiQn tluqc ld gi6 b6n u6c tinh cira hing
phi ri6c tinh cin thi6t cho viQc ti6u thr,r
doanh binh thulng tru chi phi u6c tinh ilo hodn thdnh vd chi
chring.

to6n theo

tru6c vd Gi6 tri hang tdn kho dirng cho tdu ilu-o. c tinh theo
phucrng phfp k6 khai thubng xuy€n. Ri6ng".iai i,Oi nt ien UC, xu6t
pt rong ph6p binh qudn gia quy6n timg ldn nhflp'

hon gi5 tri
got^
Dy phdng gi6m gi5 hdng t6n kho clusc lflp cho tung m{t 1l'g t9l.kl" :? si?
l*
kho cAn ph6i trich l6p
,nral .Jil"a G"-t ie" dirsc. T6ng, gi6m sd du dp nlong giem gi6 hdng tdn
iiirgav *, thil ky te toa, ouqc shi nhfln vdo gi6 vtin hdng b5n'
8.

li6n q"ii q9i k6t qui ho*t
s6m c5c chi phi thlrc tti ea pnat sinh nhtmg c6
kj, kti to6n. ctri ptrita tru6c cria c6ng tv h chi phi sira chta
chi phi
;T:-J:t ,iriiiit'on, sira.chira tii sin ph6t sinh *6t ti, c6 gidtri lon eluqc phdn b6 vdo
theo phuong phSp
:fi:liH|i#.tr"o

#-'r;;';#ffi;;;.,r".tia,
Tii

sf,n thuG ho4t ilQng
ro vd lgi ich ginli6n v6i quyen s0
Thu6 tdi san clugc phdn lopi ld thu6 hoat dqng n6u phAn l6n-rtii
p'f,i thu6 hopt-dQng dugc phin 6nh.vio chi phi theo
hftu tei san thuQc
"J,.,;],f,.1'.n",frre.'Cf,i
phu thuQc vdo phuong thric thanh
phuong ph6p iluong thi"ng cho sutit thdi hpn thu6 tdi san, kh6ng
toan tiOn thu6.

;

iii

ai

'aa'

nw nhiit gifia nian d6

l3


c6ne

w cd pttAtt vAu rnr vA xE'p oO nnr lnt

Ji,

Tdng1,s6 +S trigu ViQt Vuong, phudng

Bti Thi Xu6n,
"fri
oQ
NffiN
sAo cAo iAr criNn Hop NuAr clUe

qu$n Hai Bd Tnmg' He N6i

thdng12 ndm2015
Quy 3 cria ndm tdi chinh ktit thirc ngdy 3l
ia, tf,r"5t minh B6o c6o tii chinh trqp ntr6t gitra ni6n tIQ (tn5p theo)

10. Tiri sin cii ainn hfru hinh

Nguvon gii tii
ainn t m t i"h dugc the hien theo nguyen gi6 trir hao mdn 1ty kt5'
-:ii,-::
tinh
co dinh
"a
i"a".UO c6c chi phi mi C6ng1y ph6i b6 ra cl6 c6 clusc tdi sin
dinh hiru hirh
ghi
nh{n
sau
dua tni s6n <16 vdo tr4ng ittai tan san! tt opng. Crlc chi phi.ph6t.sinh
tdng lsi ich
ldm
chiin
chac
phi
ndv
cni
cac
A;"hi o"q. gt i t6ng nguy€n giaieisin c6 ointr-nriu
kiQn tren
di6u
mdn

th6a
kh6ng
ph6t
sinh
kinh t6 trong tucrng lai do sri dpng tdi sin <16. C6c chi phi
ptti sin xu6t, kinh doanh trong kj''
dugc ghi nhfln le

iii

ra,

;3ffi;i;ta;
;;;

b;;;6;

"tti

mdn lfly kC dugc x6a
Khi t1i sin cri dinh hiru hinh dugc b5n hay thanh lf, nguy6n gi6 vi gi1trihao
kj''
phi
trong
,a ,a fai, 16 ph6i sinh do thanh ly duqc ghi nhfln vio thu nhQp hay chi
dUa tr6n thdi gian hiru
Tdi sin cri Oirtr hflu hinh sau:
nhu
hinh

dgng u6c tinh. 56 nim kh6u hao cria c6c lo.i tdi sin cO dintr hiru
S5 ndm

Loai tdi sin cd Nhd ctra, v6t kii5n trric
M6y m6c vd thi6t bi

8-20

5-l 0
6-8

Phuong tiQn vfln tii, huY6n d6n
Thi6t bi, dpng cp quin

lf

-

5-8

I

5

Tdi san cO dintr thac

11. Tii sin c6 Ait n vO hinh

PI

k6'
Tdi sin cO einn v6 hinh duqc th6 hiQn theo nguy6n gi6 trir hao mdn lfiy
ty- phni b6 ra d6 c6
Nzuv6n si6 tai sin cii dinh v6 hinh bao gdm todn bQ c6c chi phi md C6ng
sEn sdng sri dtrng. cnl nfi li6n quan
;i;;';E Arr, i*r, o6n ir,t i rti6m dua tdI s6n d6 vdo trqnsthii
v6 hinh ph6t sinh sau khi ghi nhfn ban diu ainn vO hinh cg th€ vd ldm
kinh doanh trong kj,ht khi cac chi phi ndy gan ti6, v6i mQt tii sin c5
t[ng lgi ich kinh tC tir c6c tdi s6n ndy.

clugc

dd;;ila'iirt

mon lty
Khi tAi s6n c6 dinh v6 hinh dugc b6n hay thanh l;f, nguy6n gi6 vd gi6 tri hao
kj"
phi
trong
chi
hay
nhflp
rdua fai, 16 ph6i sinh do thanh l;i Tdi sin

cO Ainn vO

ki5

dugc x6a

hinh cria COng ty bao gdm:

Quyin sft dqng itdt
tti c.ore ty dd chi ra c6 li6n quan truc ti6p t6i d6t sri
[fi;; ; il;; a6i ra,oan b0 c6c chi.phi thuc
;q;ral,, J*"e aai, it'iprri cho duns. bao no-,
',i
thdng
iar'ila, uri;; G;ni t."0" ti... q"vL sti dpng-d6t auqc kh6u hao theo phuong ph6p itudng
theo thdi gian giao Arit 1:S nam;'

;i#;;i;;;:

Chwong trinh Phin mim
phAi ld mQi U0 ph{n gan k91'9i
Chi phi li€n quan d6n c6c chuong trinh phAn mem m6,V tinh kh6ng
ri]ldn b0 cdc chi phi
hod..i.rguy0n gi5 cria phAn mAm.m,y
Ae, thdi diem"duu ptlin mdm vdo s(r dung' Phdn m6m m5v tinh
md C6ng ty
k:h6u hao theo phuong ph6p iluong thdng trong 5 ndm'

il;;d.;ft;;;il;4"#
da;;i;ii"f,
12.

lll

Chi phi xAY dqng co bin d0 dang
titip dt5n c6c tdi sin dang
Chi phi x6y dpg ccr b6n d0 dang phin 6nh c5c chi phi li6n quan trgc
vp cho m*c dich sin xu6t' cho
trong qud trinh xdy dpng, m6y *6" t'#;.i'd"rg?p'A a6 prru"

iii

oi

"ni"n

nqP nhtit

giia

nian

dQ

t4

,t


c6ne

w cd pnAu vin rnr vA xE'p oO nAr aru

He N6i
oiu rt i' Ting 7, si5 +S triqu ViQt Vucrng, phudng Bni Thi XuAn, qu$n Hai Bd Trung'
oQ
sAo cAo iAr csiNH ugr NuAr crUeNmN

chinh ki5t thric ngdy 31 thdng 12 ndm20l5 ,
tfrurt6t minh Bio c6o tiri ctrintr trgp ntr6t giira ni6n tI-6_(ti6p thed

Qulf 3 ctra ndm

ian

tii

thpc hign' C5c
qu6n lli cfrng nhu chi phi li6n quan d6n viec sira chfta tii sin cii Oinn dang
tdi s6n nay euqc ehi nh4n theo gi6 96. ua kh6ng tlugc tinh kh6u hao.

vi

thu6

13.

Hqp ddng hqp tic kinh doanh
Hogt ilQng kinh doanh iting ki6m sodt
hgp d6ng hqp t5c kinh doanh
C6ng ty ghi nhfln tr€n B6o c6o tdi chinh hgg nh6t giira ni6n dQ c5c

sau:
AuOi-trinfr mric hopt dQng kinh doanh d6ng ki6m so6t c5c nQi dung
Gi6 tritii san md COng ty hiQn sd hiru.
Chckho6n nq phii tri md C6ng ty phii g6nh chfu'

.
.
o
c

14.

li6n doanh'
Doanh thu CLc khoin chi phi Phii g6nh chiu.

Cic khofln nq phf,i tri vir chi phi phii tri
phii tri trong tuong lai li6n
C6c kho6n nq phii tri vd chi phi phii tri clugc ghi nhin cho s6 ti6n
tr6n c6c u6c tinh
ua ai.n vu da nhan auq". bhi phi ph6i tri dusc ghi nhf,n dpa
il;;6,ii;;i;;
hqp ly

vO s6

ti6n

Phiitri.

ph6i tr6 kh6c dugc thuc
viQc ph6n lopi c6c.kho6n ph6i tr6 ld phii tr6 ngudi b6n, chi phi ph6i tra vd
hiQn theo nguy6n tdc sau:

e
.

o
15.

ph6i tr6 ngudi b6n phin 6nh c1c khoin phii tri mang tinh ch6t thucrng mpi ph6t sinh ttr giao
C6ng ty, bao gdm ci
dich mua hing h6a, dich vu, tdi s6n uJ nguOi b6n h?on vj dOc l6p v&
cic khoin phni trn khi nhpp khAu thdng qua ngudi nhfln iry th6c'
nh0n dugc tri'9.'9\b*
Chi phi phai tri.phan 6nh clckho6n phii tri cho hdng h6a, dich vu d5
hoflc chua tlir hO so'
ho6c da'cung c6p cho ngudi mua nhrmg chua chi tri do chua c6 h6a don
ph6p, c6c khoin
tdi.lieu k€ to6n vi c6c liroin ph6i trn cio ngudi lao chi phi sin xu'At, kinh doanh phii trich tru6c'
phii trf, kh6c phin 5nh c6c kho6n phii tri kh6ng c6 tinh thuong mpi, kh6ng li6n quan rl6n giao
dfch mua, b6n, cung c6p hing h6a dich vp'

V6n chri sO hfru
Vdn gdp cfia chit sO hibu
cO dOng cria Cdng ty
VA, ?Op cira chri s0 htu tlugc ghi nh6n theo s6 v6n thUc t6 cl6 g6p cua cdc
m9.

Thgng dwvdn c6 phdn

ffi|! il;;

ghi nhfln theo sti chonh lQch gita gi6 phdt hdnh vd.mQ$^ei1 c6 phii5u
gi69is6-s6ch cria c6
khi ph6t hinh ldn ctdu, ph6t henh b6 sung, ch€nh"lQch.gita gi1thiphhthinll,vd
ti6p liOn.quan den
phi
trsc
Chi
h4n.
-narnOOittri Oao
,fri6'r^qry.a;t;p#, "6n cria.tr6i phiEu chuy€n
giim
th{ng du v6n c6
ghi
qu!
dusc
phii5u
;6 pt iO, ni t6i ph6t
,iC, prrai hdnh b6

gi

ilru' o.,n

;s

"o

phdn.

cbphiduqu!,

. ..x . 1 1 - -i--- ch
^: ^A^
^1^: phi
^L! li6n quan cdc chi
ty rye phat hinh, kho6n tiAn tri bao g6m
qrril i'hP 30t,[rr3in g.ia*^tT ll:ng v5n chir s0
giao dich dusc ghi
ctra c6 phitiu qu! dusc ghi
hiru. Khi thi phhthirfi,chdnh iq.f, giiiu gi6 t1i ph1thinh vd gi6 sd s6ch
vdo khoAn mgc "Th{ng du v6n c6 ph6n".

Khi mua lpi

cO phi6u do COng

ffi;;5;'ht#;il;;ouo9

-A'n

iio

tai chtnh hqp nhdt grira nidn dQ

w cd pttAtt vfln rnr vA xEp od nAr nn

c6ne

triqu ViQt Vuong, phuong Bni Thi Xudn, qufln Hai Bd Trung' He N6i
eAo cAo iAr criNn nop NsAr ctUe NGN oQ
12 ndm20l1
Quf 3 cira nim tdi chinh k6t thric ngiy 3l thdng
.,
.3-",9
iar ir,rva minh 86o.6otn-i..-t.i!.tt

J,

tft*

TArngT,sO +5

lg.'P.l}

16.

*,

Phin phiii lqi nhufln

khi da trich l4p c6c
nhpp doanh nghiQp duoc ph6n ptroi ctro c6c c6 d6ng sau
aE Cuqc Dai hgi d6ng c6
theo DiOu lQ cira C6ng ty cflng nhu c6c qri Oinf. cira ph6p lu.t vd

Irirrrl"a" r;, ih;6e
qu!

d6ng ph6 duyQt.

nim trong
toi nhuan cho c6c co dong dugc cdn nhac diln c6c. kho6n muc phi ti6n te
h*d,g dtin rudng ti6n vd kha ndng..chitra c6 ruc nhu
;ft'Jlll''il]1,;'d;#';;;;
mgc ti6n tQ, c6c c6ng cp
lai do d6nh giit laitdi s6n mang cli g6p v6n, lai do d6nh gi6 l4i c6c khoin
tdi chinh va cac khoin mgc phi ti6n tQ kh6c'

vi6c

nhan onoi

ili;#6";h

c6 tric elugc ghi nhfln ld ng phii tr6 khi ilugc Dai hQi d6ng co dot g phO duyQt.

t7.

Ghi nhfln doanh thu vir thu nhfP
Doanh thu cung cdp dlch vU
;;ffi;il;g".ap'ai"r, vp ctusc ghi nhfln khi ddng thdi th6a mdn c5c cli6u kiQn sau:
dugc quy€n
r Doanh thu clugc x6c dinh tucrng aOi cfric ch6n. Khi.hqp d6ng qui clinh ngudi.mua
khi nhflng

ghi
nhan
dugc
trh l4idich vr; d6 mua theo nhtng dieu kiQn cu th6, doanh thu chi
d6 cung
vp
dfch
lai
ia, tai vd ngudi mua kh6ng clusc quv€n tra
o;f
irl, trc;

.
o
r

cip.

"o';r#;i.t

"0"

vp <16'
c6ng ty da da ho{c se thu X6c dfnh duqc phAn cdng viQc <16 hoan thdnh vdo thdi giao dich cung cdp dlch
X6c vu cl6.

ghi nhfln trong ki' dugc can

Trudnehsp dich vu dugc thgc hiQn trong nhiau k! thi doanh thu cfi vaJteiqua phan cdng viQc dd holur thdnh vdo ngdy kiit thric lcj' k0 to6n'

Tiin ldi

lqi nhuQn elwqc chia
lgi
lgi nhufn itugc chia tdng
phi6u
cd
luqne
s5
tileo^d-6i
nhufln tir viQc gop u6n.to,,r. O"ng ,fra" ffi; ;&hi6;-.tit duqc
th6m, kh6ng gf,i nna, gi|tricd phi6u nhdn tlugc.

t*c

!
iP

lt
,iQ

.7

iia, fai dugc ghi nhin tr6n co sd thdi gian vi l6i su6t thpc tti tung k!.
Cd

\
-,

vd

C6 tric vd

18.

Chi phi di vay
quan trUc ti6p cl6n c6c khodn
Chi phi di vay bao g6m hi ti6n vay vd c6c chi phi kh6c ph6t sinh li6n
vay. Chi phi di vay ttugc ghi nhf,n vio chi phi khi phSt sinh'

19.

Cfc khof,n chi phf
chi phi ld nhirng khoin hm gjnm lqi ich kinh tc lai khdng phan biQt da chi tien
ho4c khi c6 khi n6ng tuong AZi ctric chin sE ph6t sinh lrong tuong
hay chua.

tfdi theo nguyon tac
ghi
C6c khoin chi phf vd khoin doanh thu do n6 t4o ra phii *a".d9H
trgng, chi phi tlugc
th{n
tac
hqp *grve, t6c phir hop 1n_e d6t v6i nsuy6n

phir hqp. Trong
dAm bdo phin 6nh giao
ghi nhan c6n cri ,a"^fia, Jt airi qri6irt cin'c6c chuAn -U. ti6 io6n de
dich mOt c6ch trung thgc, hgP l1i.

t*;;

iii

aao

"ao

tdi chinh hqp nhlit gifta nian

dQ


c6ne ry cd pnAu vflru rar vA xEp oO nAr rru

He N6i
Dia chi: Tdng1,st5 +S triq., ViQt Vucrng, phudng Bni Thi Xu6n, qufln Hai Bd Tnmg,

sAo cAo

fet cniNs sop NuAr cruaNmN

oQ

Quf 3 cta n[m tdi chinh kiSt thric ngdy 3l th6ng 12 ndm20l5

f,gP 4,1t g
fan tf,uy6t minh 86o c6o thi
"f,$f,

20.

Thu6 thu nh$p doanh nghiQP
ThutS thu nhap hion hinh ld khoin
Ct ipfrf ,fr"e thu nh6p dolnhnghiop ld thu6 thu nh{p nie_.
toan
Ju" ir?, thu nhflp tinh thuc. Thu nhap tinhthuo ch0nh lech so v6i lsi nhufn t6
.ti"t'"a" khoin ch€nh lQch t4m thli giira thuti vd k6 to6n, c5c chi phi khdng tlusc trir
thu6 vd c6c khoin t6 auqc chuvtin'
c6c khoin thu nhflp kh6ng pfai

!"r!

in*";di.n
il;; ;:;

il;;;-didr;irilh

21.

"ni,

BGn liOn quan
6nh hudng dang kC dOi
C5c b6n b6n cfing dugc xem

C6c
vdi b6n kia irong viQc ra quyi5t Oint c6c chinh s6ch tdi chinh vd hopt clQng'
ru ticrn sodt chung hay chfu 6nh huong d5ng k0 chung'
li b6n li6n quan rre"

.in/#iu

dugc chri trgng
Trong viQc xem xdt mtii quan h0 cfia c6c bQn li€n quan, bin ch6t cria m6i quan h0
nhi6u hcrn hinh thric PhSP lf.
22.

Bio c6o theo bQ ph$n

trinh sin
86 phAn theo linh vuc kinh doanh |d mQt phAn c6 thri x5c cllnh ri6ng biQt tham gia vho-qu5
kinh
phOn
phAm, dich vu vi c6 rrii ro vd lgi ich kinh tii thac v6i cdc b0
;al rr;i"

""rg "ap'ra,

doanh kh6c.

lj ld mQt phin c6 thi5 x6c dinh ri6ng biQt tham gia vdo qu6 trinh sin xu6t
vd c6 r1i ro vd lsi
rna*oiJ"o',.f"s pham vi mQt m6i trubng rrin]r tetf .c.u.th6
kinh kh6c'

B0 ph6n theo khu vyc dia

rrlai'.;r* rio *

ich kinh tZ Wra. voi cilc b0 phan kinh doanh ttong cbc mdi truhng

23.

Cdng cg tii chinh
Tdi sdn tdi chinhtdi sin tdi chinh vd
ViQc ph6n lopi c6c tdi s6n tdi chinh ndy phg thuQc vdo bin ch6t vd mpc dich cira
aa". c6c tdi s6n tii chinh cta c6ng ty g6m ti6n vd cl.c
kho6n cho vay, c5c
kho6n tuong Cuong ti6n, c6c fhoan phii thu kh6ch hdng, ph6i thu kh5c, c6c
c6ng cp tdi chinh dugc ni6m y6t va kh6ng dugc niOm yOt'

il;!;151.li;;ffi]616n, ;irilil i",

di6m ghi nhfln ban dAu, c5c tii sAn tdi chinh duqc ghi nhfln theo
giao dich c6 li€n quan trgc ti€p dtin tii san tii chinh d6'

Tai

thli

N,q ph,rti

fifi tdi chfnh

ViOc phan

bqi ckckhoan ng tii

gil

gdc c$ng c6c chi phi

ch6t vi muc dich cria kho6n nq tii chinh
t?,
nnAn ban diu. Nq phii tra tdi chinh cria C6ng tv gdm c6c

chinh php thuQc y3"

vd duo. c qryct ;;; tai ;hdi ;;# ili
khoin ph6i tri ngudi b5n, vay vd ng, c6c khoAn phii tri kh6c'

Tai thdi di6m ghi nh6n l}n cliu, c6c kho6n nq p\6i tri tii chinh tru c6c chi phi giao dich c6 li6n quan trgc ti6p d6n ng ph6i tri tdi chinh d6.
Cdng cqt vdn chrt s0 hftu
vi5n chri sd hfiu ld hqp il6ng chrmg t6 dugc nhirng
coni
"u
sau khi trir

theo gi6 gdc

lqi ich cdn l4i vd tdi sin cria cdng ty

Bil trb cdc cdng c4t tdi chinh
trinh bdy gi5 tri thuan tren
C6c titisin tii .t inf, ,a ng phii tri tdi chinh chi dugc bt trir v6i nhau vd
Bing cdn Ooi t5 to6n khi vd chi khi C6ng ty:
o C6 quydn hqp ph6p a6 bt trtr gi6 tri di duqc ghi nhfn; vd

aii ia" fii chinh hqp nhdt gifra nian elQ

\
\
DC

/,

I


w cd pnhu v[r,r rar vA xE'p oO uAr aru

c6tuc

Dia chi:rAng.7, s6 +s tripu vi6t vuong, phuong Bili rhi Xu6n,
eAo cAo rar cnfNn sop NHAI crUaN$N oo
Quf 3 cria nim tii chinh k6t thric ngdy 3t thbng t2 ndm20t5

PT

tl,y_y61-inh Brio c6o tdri chfnh hqp ntr6t gtra ni6n

o

quan Hai Bd rrung, Ha Ngi

dQ (tii5p theo)

C6 du dinh-thanh to6n tr6n co sd thuAn ho[c ghi nh6n tdi sin vd thanh to6n no
mQt thoi ifiiim.

phii tri

cirng

v.

TH6NG TIN BO SUNG CHO CAC KHoAN MUC TRiNH BAY TRoNG BANG cAN
rn roAN HgP NHAr GrtrA Nr0N DO

ooI

1.

Tidn

vi cfc khoin tuong tluong tidn
Sti cuiii t
TiAn m{t

Ti0n grii ngAn hdng khdng
Ti6n dang chuy6n

ki

han

Sii tIAu nIm

309,106,923

776,796,301

4l,lll,g73,g10

24,529,091,942

1,225,594

C6c khoin tucrng duong ti6n

129,977,294,016

51,780,762,505

kh6ng qud 3 thdng

129,877,294,016

5

c0ng

171,299,600,443

77,086,650,648

-

Tiin

gii

ngdn hdng c6 k) hqn gdc

1,780,762,505

Cric khoin tIAu tu tii chinh
C6c khoin g6p vrin vdo don vi kh5c. Th6ng tin vC tac Uroan d6u tu tdi chinh cria C6ng ty nhu sau:

Diu trvdo cilng

ty hAn doanh, fiAn kAt
t.. .
^a cuol
so
l(y

Dg

Gi6 giic

Gid

phdng

tri

hqp

tv

S5

vn

tii5p

trihgp

li

-

6,000,000,000

1,743,309,768

-

1,000,000,000 1,604,939,053

-

1,000,000,000

15,788,082,807

-

5,000,000,000 13,445,235,738

-

5,000,000,000

Gi6 tri phAn s0 hiru cria c6ng

ty tqi

cac cdng

ty li6n doanh, li6n

kt5t

nhu sau:

s& v6n .ho{cPh6-n.l5i
trong flffi';g'
G6p

Gi6 triphf,n

rrn, da,

"r-

#sung

16

ky

Gj6.t-riehi:

;;;-;;;*

s&

hfrucu6i

C6ng ty CP Dich
vp T0ng hqp
An (i)
Cdng ty TNHH Dpi
lf vd Ti6p vfln

13,44s,235,738

3,842,947,069

1,500,000,000

15,799,092,907

An (ii)
sii cuiii

ts,oso,o74,7gt

4,101,316,794

1,620,000,000

17,531,391,575

Hni

Hii

tcy

Bdn thuy€t minh ruy ld mQt

bQ

1,604,839,053

pluin hqp thdnh

vd

258,469,715 120,000,000

phdi dtqc dqc cimg vdi Bdo ctio rdi chinh hqp nhiit gita niAn

dQ

\r

I
'o-

6,000,000,000 15,050,074,791

vfln Hdi An

1
J*

-

T6ng Hqp H6i
An
C6ng ty TNHH

lf

Gi6

17,531,391,575

Phdn Dich vu

Epi

\

nem

Dg
phdng

Giri giic

Diu twvdo
cdng ty fiAn
doanh, fiAn kdt
C6ng ty C6

tliu

1,743,309,769

18


c6ue

w cd pnhu vAr,r rAr vA xflp pO nAr nn

He Noi
Dia chi: Tdngl,s6 +s trigu viQt vuong, phudng Bni Thi Xu6n, qufn Hai Bd Trung,
eAo cAo fet cuiNs HOP NHAr ctUaNreN o0
Quf 3 cta ndm tdi chinh k6t thric ngdy 3l th6ng 12 ndm20l5

nan tfroy5t minh 86o c6o thi chinh ho-p

nh6,ffi

nha sau:
Giao dich trpng ydu voi cdc c6ng ty li€n doanh, tiAn k€t vd cdc dcm vi g6p v6n

Quy 3

Cdng ty TNHH D4i lf vn ti6P vin Hf,i An
Doanh thu cung c6p fich vg khai th6c th5c tdu
Doanh thu cung c6p dfch qr khai th6c thhc cing
PhAi tr6 vd cung c6p dich vs khai th6c cing (gi6m
ph0
Ph6i tri vd cung c6p dich vp khai th6c cing

Nim nay

Nim trufc

2,940,076,972

7,020,047,362

140,896,000

1,392,703,911
12,286,364

3,780,651,117

Phii tr6 vd cung c6p dich vu khai th6c tdu
C6ng ty C6 pnan Dlch vg Tdng Hgp Hfli An
Phii tri rrd cung c6p dlch vp khai th6c tdu
Doanh thu cung c6p dfch vg khai th6c thSc cing

Phii tr6 vd cung c6p dlch

vr,r

90,385,150

15,440,641

khai thSc c6ng

84,818,181

105,281,817

571,490,546

664,458,215

(giim

11,334,665

ph0
Phdi tr6 vd cung c6p dich vp khai thilc

3,152,904,540

3,395,961,590

ctng

Nhfn ti6n chialdi2}l4
C6ng ty CO pnan Cung ftng vir Dich vB

Ki thuit

Hing hfli

279,155,879
200,000,000

PhAi tr6 vd c.,ng c6p dfch vp khai thSc tdu
A

Ira goc vay

2b.

Ddu

u

gdp vdn vdo tton v! khdc

C6ng

ty C6

g5c

Dtr

phdng

Vpn

ty Cd phAn

ty

c0ng

phdng

ly

2.500

976.210.000
2.500

TNHH

vd Dai

Da Phuong

Gii trihq'P

Dv

976.210.000

2.500

2.500

tii

tri hgp lf

864.000

864.000

hai0)

COng

Gi6

Gi6 g6c

ph6n

Cung img vd Dich
vp Ky thu4t Hdng

C6ng
MHC

150,000,000

Sd ildu ndm

sd cudi *i,
Gi6

64,116,473

lj

Thfic

3.025.000.000

3.025.000.000

3.025.866.500

3.025.866.500

4.001.212.500

4"001'212'50tr

phii5u vd b5n
Trons ki, C6ne ry dd mua th6m 3.000 c6 phii5u v6i gi6 mua ld 12.000 VND/ CO
rpi
,ir.',i0il'.a"rnt?,;:##;;;o;#; c;;s {ne va Dich vu K} thuat Hdng hii. ngiv k6t thirc
;; il;;6" 6orr rv ra,, eft,izc6 phi€u 1sdoA, nam td,266'672 c6 phi6u)'

**
Ba"

thly;;;;A *y n *At M plr1" hqp thdnh vd phdi dxqc

-----

,

.:_gi*d

doc cilngvoi Bao cdo tdi chinh hW nhdt

nten dQ

19


c6ttc rv cd pnin

vAr,r rAr vn xE'p oO ner nru
Eia chi: T6rng7, s6 +S trigu ViQt Vuong, phudng Bti Thi Xu6n, qupn Hai Bd Trung,
eAo cAo rru csiNH sqp NsAr cIUa N$N o0

He N6i

Quf 3 cira ndm tdi chinh ki5t thric ngdy 31 th6ng 12 ndm20l5
nan tnoy6t minh B6o c6o tiri chinh hqp ntrdt gffia ni6n tIQ (tiiip-!!re9)

Phii thu ngin h4n cria khflch hdng
sti cu6i rY
Phdi thu ctic bAn fidn quan
Chi nh6nh C0ng ty CO phAn Transimex - Sii
Gdn tpi HeNQi
Chi nh6nh C6ng ty CO phan Hdng hAi Macs tpi
H6i Phdng
Chi nhSnh C6ng ty TNHH VOn t6i vd D4i l;i vfn
tii Da phucrng thric t4i HAi Phdng
Cdng ty C6 phAn Hdng hii MACS
Cdng ty c6 phdn Transimex Sdi Gdn
C6ng ty TNHH MTV Vfln t6i vd Dich vr,r Hdng
hai Hei Phdng (MHC Hni Phdng)
C6ng ty TNHH Vpn tii vi E4i ly vfn t6i Da
phuong thric
Cdng ty TNHH Dai lf vd Titip vfln Hdi An

nIm

2,671,376,304

6,809,842,621

370,474,500

7,500,000

381,749,460

763,062,943

812,224,642

4,826,397,814

170,200,000

95,400,000

717,100,000

326,000,000

18,000,000

47,600,000

197,770,977

1,177

,546,058

165,926,306
3,856,725

409,500

Phdi thu cdc khdch hdng khtic
Chi nh6nh c6ng ty CP giao nhfn vfn tii Ngopi
thuong tai HP
Pendulum Express Lines Pte Ltd
YANG MING MARINE TRANSPORT CORP

56,724,681,174

46,279,481,760

8,136,693,475

7,146,947,222

7,991,240,656

14,568,236,315

6,390,174,744

4,266,281,236

C6c kh6ch hdng khSc

34,206,632,299

20,298,016,987

c0ng

59,396,057,478

53,089,324,381

COng ty c6 phAn Hdng

4.

Sii tlflu

hii Nam Ducrng

Trf, trufc cho ngudi bdn ngin h4n
Trd

trt6c

cho

nguil

,<., .
^r. cuol
Ky
so

bdn khdc

Cdng ty CO phAn B0 t6ng Vinaconex Phan

Vfl

7,844,489,606

4,683,558,714

1,464,220,000

1,464,220,000
515,789,082

Cdng ty Kirow Ardelt AG

Man Diesel anh Turbo Danish Branch of Man Diesel
And Turbo Se, Germany
Trung tdm tu v6n Ph6t tri6n C6ng nghQ Xdy dUng

740,669,367

700,000,000

Trung tAm xric ti6n tl6u tu - Ban quin lli Khu kinh t€
Hii Phdng

FORKLIFTCENTER RENTAL B.V
C6ng ty AE Consulting & Trading( AE-TC)

nhi cung c6p kh6c

cOng

Phii thu vd cho vay ngin hgn
Ld kho6n cho Cdng ty CO pfri, dich

}i"n

*y ti*ai iO ini,

450,000,000
2,320,641,960

Forkliftcenter E.V

nW

tu"*

"i,

503,781,671
2,497,444,300
1,05 8,401,675

912,880,265

7,844,489,606

4,683,558,714

vu tdng hqp HAi An vay ngin hpn'

pi|ii iiq"

A
'a'.
;(
'{l

Hing hii

C6c

56 dflu nem

dec cirng rcri Bdo cdo tdi ch{nh hqp nhiit gifia ni€n d8

t

?\
\


c6ne rv cd pnAn vAn rar vA xEp oO nnr

Rr,t

trigu Vipt Vo*g, phuong Bni Th! Xudn, qufln Hai Bd Trung, Hd Nai
eAo cAo rer csiNs sop NsAr ctUaNreN o0
Qu;i 3 cta ndm tdi chinh k6t thfc ngdy 31 th6ng 12 ndm20l5
pia cfri: Tdngl,sr5

6.
6a.

4S

Phii thu ngin h4n/dii h3n khic
Phdi thu ngiin hgn khdc

sii cu6i ry
Girt
Phdi thu cdc bdn lidn quan
Phdi thu cric td chftc vd cd nhfrn
khric
Doanh thu tpm tinh chua xu6t

don

tri

Sii tIAu

Dg

2,g27,g25,1gg -

h6a

Gi6

nIm
Drr

tri

42l,9g2,gg6

1rt.^
166,220,157

C6c khoin chi h0

62,523,835
40,740,000

Ky cugc, ky qu!
Tam ung
Phii thu tiAn brin chimg chi qu!

C6c khoin chi h0
140,556,190
Ldi dU thu
2,558,525,017
phii
ng6n
hpn
kh6c
thu
khoin
C5c

40,499,751
176,835,794
113,284,614
50,622,727

c0ng

6b.

Phdithuddihgnkhdc

,(. . .

^t cuor Ky
so

Gi6
Phdi thu crrtc 6 chftc vd

nhfrn khdc
Kf cugc, ky quy
C6c khoin

cd

D.rl

Gi6

nlm
Dg

tri

3,s3r,s84,702 -

1,731,120,020

3,297,928,020

1,731,120,020

phii thu ddi han kh6c

233,656,682

3,531,584,702 -

cOng

7.

tri

Sd tlflu

Ng x6u

I.,

1,731,120,020

^r. cuot Ky
so
.

Sli

tliu nim

gian
Thdi gian
qua fran- Cia gi1. tr,6 tn" r,Ol quf tr'an Gi6 giic
Gir{

tric6

Thdi

,,

tric6

Gi6
th6 thu

triii

Cdc bdn hAn quan

Cdc

6

6

khdc

ty TNHH V$n T6i
Huns Thinh - Phdi thu
Cdng

3

nim

65.089.486

2ndm 65.089.486

3

ndm

99.744.126

2

19.526.846

cung cdp dich vu

C6ng

ty TNHH Vdn tii

Phdi thu cung cdp dichvu

-

ndm 99.744.126 29.923.238

Cdng ty C6 phin ne t_O.ng.
Tir 6 th6ne
Vinaco.nexPhan vfi - Pllqi
;Jr"d"di-i r.464.220.000 r.024.954.000
thu trcn rng trleoc tnuc
nam
hiQn ho. p d6ng

1.629.053.612
c0ng

1.024.954.000

Bd" th"yil

.t"i

,hy h

*;il ii

\
\

chftc vd cd nhdn

Thuong Mpi Ho.dng Gia

'A1

ph1, hqp thdnh

vd

phdi duoc doc citng vdi Bdo cdo tdi chinh hop nhiit gifia niAn

164.833.612 49.450'084

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Dia chi: fAng 7,

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15.383.528

115.383.528

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488.716.084

488.716.084

604.099.612

604.099.612

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27,219,021,425

20,852,831,751

1,140,000

1,140,000

27,220,161,425

21,828,110,279

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243,534,779
45,885,457

47,070,642

998,009,236

193,075,719

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152,005,077

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trigu ViQt Vuong, phuong Bti Thi Xu6n, qufln Hai Bd Trung, He N6i
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14,866,967,666

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85,707,188

85,137,086,451

23,688,703,273

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143,270,146,r27

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180,543,5 I 1,160

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165,977,764,194

168,139,480,786

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45,005,998,008

164,040"048

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64,825,451,268

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144,921,204,118

9,545,454

155,197,563

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40,987,290

1,042,127,819

50,532,744

175,063,139'166

444,794,028

22,649,074

503,178,242,243

167,192,781

13,103,620 467,954,907,025

1.361.365,430

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4,945,075,236

906,954,649

5,851,969,885

4,945,015,236

906,954,649

5,851,969,885

1,543,787,253

649,984,173

2,193,771,426

105,964,614

136,043,199

242,007,813

1,649,751,867

786,021,372

2,435,779,239

3,401,227,983

256,970,476

3,658,198,459

3,295,263369

120,927,277

3,416,190,646

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136,693,172,436
1,045,454,545

793,106,272

1,045,454,545

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14,L43,924,707

148,753,728,989

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tai san c6 dinh

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131,712,888,892

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1,838,560'817

1,838,s60'817

(10,410,100,848)
(15,605,299,330)

(10,410'100,848)

dec citngvoi Bdo cdo rdi chinh ho.p nhcit gitra niAn dQ

3,330,803,809

136,882,253,518