Báo cáo tài chính hợp nhất quý 1 năm 2015 - Công ty Cổ phần Vận tải và Xếp dỡ Hải An

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NQI

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CTY CP VAN TAI VA XD HAI AN

DQc

lfp - TF do - H4nh

phrflc

so C8C[201s/CBTT-HATS

HdNQi,ngdy 15 th6ng 5 ndm2015
CONC BO THONG TIN TREN CONG THONG TIN DIEN TU CUA UY
BAN CHTTNG KHOAN NHA NIIOC VA SGDCK TPHCM
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- 56'Giao dlch Chfng kho6n TP HCM
l.

C6ng ty

C6ng ty C6 phAn V4n

2.

Md chring kho6n
Dia chi tnr s0 chinh

HAH

-r^

4.
5.
6.

An

TAng 7,s5 45, Ph6 Tri6u ViQt Vuong, Phucrng

Bti Thi XuAn,

QuQn Hai Bd Tnmg, TP.HeNQi
DiQn tho4i

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Fax

043.9444022

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b6 th6ng tin

Dia chi

c6ng

7.

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quan, nhh ri6ng)

8.

Fax

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NQi dung th6ng tin c6ng b6

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tii vi XCp dd Hii

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An.

co

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cdng b6 th6ng tin

Tdi liQu dinh kdm:
- B6o c6o tii chinh hqp nhAt Quy I ndm 2015

c0rue rY
CO'

PU

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coxc rY cP vAN rAr vA xEp nO uAr AN
Tdng 7 ti| lS pttii Tri€u Vi€t Vuong, Phadng Biti Thi Xudn, QuQn Hai Bd Trwng, Hd N|i.

nAo cAo rAI cHINHHoPNHAT
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N|| thdng 05 ndm 2015


cOnc

w cd pnAn vAru rnr vA xEp oO

trieu Viet Vuo;g, Phuong Bti Thi XuAn, QuQn Hai Bd Trung, Hd Nai

sAo cAo rar csiNu Hqp Nsar
Qui I crlra nf,m tdi chinh k6t thfc ngdy 3l thring 12 ndm2015
fAng

Z si5 +S

sANc cAx oor

rn roAx

T4i ngny 31 thdng 03 nIm 2015
Don vi tinh: VND

MI

i
so

TAI SAN

A- rAr sAN NGAN H4N

Thuy6t
,,

mrnn

100

56 cu6i

quf

Sti tI6u

nrm

256,883,047,457

193,003,757,426

120,716,944,912

77,086,650,648

I.

Tidn vir c6c khoin tu'ong tluong tidn

110

l.

I len

111

55,378,804,694

25,305,888,1 43

2.

C5c khodn tuong duong ti6n

tt2

65,338,740,218

51,780,762,505

ll.
1.
2.
3.

tu tii chfnh ngin h4n
Chfng khorin kinh doanh
Dg phdng giim gi6 chfng kho6n kinh doanh
DAu tu nirn giii'd6n ngdy drlo h4n

120

90,975,122,907

66,579,482,453

v.3
v.4

70,967,312,452

53,089,324,387

5,264,160,733

4,683,558,714

v.5
v.6
v.7

10,500,000,00;

8,500,000,00;

4,359,033,250
(115,383,528)

(l 15,383,528)

21,578,860,020

21,828,110,279

21,518,860,020

21,828,110,279-

23,612,119,618

27,509,514,046

DAu

121
122

123

III. Cfc khoin phii thu ngln h4n
130
1. Phdi thu ng6n han cira khiich hdng
l3
2. Tri tru6'c cho ngudi b6n ngin h4n
132
3. PhAi thu nQi b0 ng6n h4n
133
4. Phii thu theo ti0n <10 kt5 hoach hqp d6ng xdy dgng 134
5. Phii thu vC cho vay ng6n han
135
6. Phii thu ng6n h4n kh6c
136
7. Dp phdng ph6i thu ng6n h4n kh5 ddi
137
8. Tdi s6n thi6u cho xt'lf
139
1

IV.

Hirng tdn

.
2.

Hdng t6n

I

kho
kho

Dp phdng giirn giri hdng t6n

v.1

140
14 I

kho

v.8

421,982,886

149
J

V. Tii sin ngln h4n khfc

l. Chi phf tri trudc ng6n h4n
2. Thu6 gi6 tri gia tdng ilugc kh6u trir
3. Thu6 vd cilc khodn khric ph6i thu Nhd nu6c
4. Giao dich mua biin lai trrli phitSu Chinh ph0
a,
5 Tai sdn ngdn
hqn kh6c

Bdo cdo ndy phdi

dtqc dgc cilngroi Bdn thuyilt minh Bdo cdo tdi chinh

150

l5l

v.14

2,694,489,692

193,075,719

152

20,914,474,526

25,346,568,515

153

3, r 55,400

1,969,869,812

154
155

)

t


cOr,rc

w cd pnAn vAn rnr vA xEp oO

trigu ViQt Vuong, Phudng Bti Thi XuAn,
eAo cAo rer cH[Nu uqp NuAr
TAng 7 sO 4S

QuQn Hai Bd Trung, Ha Ngi

Cho ndm tdi chinh k,5t thric ngdy 31 thring 12 n1m2014

Bing c6n

O6i xi6 todn (ti6p theo)

MA

TAI SAN

Thuy6t

so

minh

56 cu6i

quf

56 tl6u

nim

B-

TAISANDAIHAN

200

530,773,752,329

544,226,682,690

I.
l.
2.
3.

4.
5.
6.
7.

C6c khorin phii thu ddi h4n
Phii thu ddi h4n cira kh5ch hdng
Tritru6c cho ngudi b6n ddi h4n
V6n kinh doanh d don vl truc thu6c

210

1,761,108,020

1,731,120,020

1,761,108,020

1,731,120,020_

21s

PhAi thu ddihqn khric

216

Dgphdng phai thuddi h4n kh6 ddi

219

V.6

220

22t

V.9

502,240,782,416

506,836,440,702

498,663,253,228

503,178,242,243

I

648,099,446,361

(160, r 02,845,283)

(144,921,204,118)

658,766,098,51

222

Gid tri hao mdn lily kii

223

t -. . .,
Tdi san c6 dinh
thu€ tdi chinh

224

NguyAn gid

225

Gid tri hao mdn lily kA

226

Tdi sdn cO Ainn v6 hinh

227 V.lo

NguyAn gid

228

5,851,969,885

229

(2,274,440,697)

Gid tri hao mdn lily ki|

III.

213

PhAi thu vC cho vay ddi hqn

Nguy€n gid

3.

212

2t4

Phdi thu nQi b0 ddi h4n

II. Tii siin c6 olntr
1. Tdi sdn c5 dinh hflu hinh
2.

2tt

BAt dQng srin rldu

tu

231

Gi6 tri hao mon lfiy k6

232

IV. Tli

240

l.
2.

Chi phf xdy dpng co bAn dd dang

242 V.l1

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

Diu tu tii chinh dii han

2s0

Ddu tu vdo c6ng ty con

251

vio cdng ty li6n doanh, li0n k6t
Ddutug6p v6n vdo don v! kh6c

252
253

Dg phdng

254

VI.

Tni srin

l.
2.
3.
4.
5.

Chi phi tr6 trudc ddi h4n

siin d6'dang dii h4n
Chi phi sdn xudt, kinh doanh dd dang ddi h4n

DAu tu

dAu tu tdi chinh ddi han

dii

clt5n

ngdy diio h4n

6.419.860,639

14,143,924,707

17,954,165,425

19,051,287,291

Y.12

14p28,298,925

15.050.074,791

V.13

3,025,866,500

4,001,212,500

2,397,835,829

2,463,909,970

2.397,835,829

2,463,909,970

787,656,799,786

737,230,440,116

255

261
14i

Tdi san ddi han kh6c

268

Lqi th6 thuo-ng mai

269

SAN

Bdo ctio ndy phiti du'qc doc citng vdi Bdn thuyit minh Bdo cao tdi chinh

V.14

262
263

rAr

14,143,924,707_

241

Thi6t bi, vQt tu, php tirng thay th6 ddi han

TONG CQNG

5,8s 1,969,88s

(2,193,771,426)

6,419,860,639

260

h4n khdc

Tdi san thu6 thu nhflp hoSn

3,658,198,459

230

Nguy6n gi6

Ddu tu ndm gitr

3,577,529,188

270

I
I


rv cd

pnAru vAru rAr vA xEp oO
Tdng 7 s5 +S trieu ,iu, Uo*g, Phudng Bni Thi Xudn, Qufln Hai
sAo cAo rAr csiNu uop NHer
Cho n6m tdi chinh k6t thnc ngdy 3l thrlng 12 n1m20l4
Bing c6n a6i f6 todn (ti6p theo)

c6r,rc

ME

NCUON VON

- No. puAr rnA

c

I.
1.
2.
3.
4.

5.
6.
7.
8.
9.

minh

Sii cuiii

quf

Sii

aiu n5m

312,577,178,891

302,867,448,218

Ng'ngfn h4n

310

117,068,725,190

95,468,447,036

Phdi tr6 ngudi b6n ng6n h4n

31

Ngudi mua tri ti€n trudc ng6n hqn
Thur! vd c5c khoan

phii

nQp Nhd nu6c

1
3t2

V.l5
V.l6

53,579,118,900

30,047,820,570

386,358,171

91,742,723

313

Y .17

4,397,261,844

1,462,701,683

1,085,927 ,879

1t,796,163,496

V.l8

7,603,000,000

533,793,317

V.19

2,086,174,970

1,385,231,84;

Phii tr6 ngudi lao Chi phi phii tri ng6n h4n

315

Phii tri nQi b0 ngin h4n

316

Phdi

tri

314

theo ti6n itQ k6 hoach hqp d6ng xdy dirng

317

Doanh thu chua thgc hiQn ng6n h4n

318

Phii tri ngin han kh6c

319
320
322

Chi phi phii trd ddi han

JJJ

10.

C6 phi6u uu d6i

nQi b0 vC v6n kinh doanh

336

Phii trA ddi h4n khric
Vay vd ng thu6 tdi chinh ddi h4n

337
338

Tr6i phii5u chuy6n d6i

339
340

Bdo cdo nay phdi duqc d7c

341
342

c6ng nghQ

cilngvoi Bdn thuyiit minh Bdo cao tdi chinh

6,838,172,647

195,508,453,701

207,399,001,182

Y.20

60,000,000,000

60,000,000,000

Y.27

135,508,453,701

147,399,001,182

334

Doanh thu chua thqc hiQn ddi h4n

12. Dpphdng phditriddi h4n
13. Qu! phrit tri6n khoa hgc vi

5,023,172,647

J)Z

335

phii trd

V.zt

331

Phii tr6 nOi b0 ddi han

Thui5 thu nh4p hodn lai

43,372,820,751

324

330

tri

42,967,710,779

323

Ng'dii h4n
Phii tri ngudi bdn ddi h4n
Ngudi mua tri ti6n trudc ddi h4n
Phii

Y.20

321

II.
l.
2.
3.
4.
5.
6.
7.
8.
9.

l.

Thuy6t

so

300

10. Vay vd ng thuO tdi chinh ng6n h4n
ll. Dpphdng phdi tringin h4n
12. Quf khen thudng, phfc lgi
13. Qu! binh 6n gi6
14. Giao dich mua b6n lqitrili phit5u Chinh phir

I

Bd Trung, Hd Ngi

343


c6r,tc rY c6 pnAru vAu rnr vA xEp oO
Tang 7 s6 +S

trieu ViQt Vuong, Phudng Bni Thi Xu6n, QuQn Hai Bd Trung, Hd Ngi

sAo cAo rer cniNn ugr NuAr
Cho n6m tdi chinh krSt thric ngdy 3 I thdng

12

n[m

20 14

Bing cin a6i t6 tof n (titip theo)
M5
NGUON VON

D-

NGUONV6NCTTUSOUU'U

I.

V6n cht

l.

Vdn g6p c[ra chir sd

-

hfru

2.
J.

Quy6n chgn chuyrin O6i trai

4.

V6n kh6c cira chir sd

5.

C6 phi6u

6.
7.
8.
9.
10.
11.

12.
13.

quy6t

CO phitiu uu

475,079,620,895

434,362,991,898

475,079,620,895

434,362,991,898

4ll

231,962,320,000

231,962,320,000

4lla

231,962,320,000

231,962,320,000

55,788,380,g2;

58.788.380.922

(2,571,030,000;

(2,571,030,000)

45,93 1,070,80;

45,931,070,809

140,968,879,164

100,252,250,16;

96,502,250,167

19,621,177,580

44,466,628,997

80,631,072,587

v.22

56 cuSi

411b
412

pnii5u

413

h&u

414

qu!

4ts

416
sdn
417
do6i
418

QuI dAu tu ph6t triiin
419
Qu! h5 tro sip xt5p doanh nghiQp
420
Quf kh6c thuQc v6n cht so hilu
421
Lgi nhuQn sau thuti chua phdn ph6i
- LNST chua phdn ptrOi tty t- LNST chua phdn ptr6i t421b
422
Ngu6n v5n dAu tu xdy dpg co bin
Lgi ich cO dOng khdng ki0m so6t
429
Ch6nh lQch d6nh gi6 l4i tdi

chenh lech

ti'gi6 hoi

IL Ngudn kinh phi vir qui
l. Ngu6n kinh phi
2.

S5 rl6u nem

410

tlsi
Thang du v5n cO phAn

minh

400

s6'h['u

C6 phii5u ph6 thdng c6 quy€n bi6u

Thuy6t

quf

so

khrlc

430
431

Ngu6n kinh phi dd hinh thenh tdi s6n c6


TONG CONG NGUON VON

432

440

787,656,799,786

737,230,440,116

Ith6ng 5 ndm 2015
Ngud'i lqp bi6u

Trin ThiThanh

Bdo cdo niry phdi

H6o

Kti todn tru6ng

Ph4m Th! H6ng Nhung

drqc d7c cilngvdi Bdn thuytit minh Bdo cdo tdi chlnh

T4 MSnh Cu'd'ng


cOwc rv cd pnhru vflru rnr vA xEp oO
TAng 7 s,i +s

triqu vi6t vuong, phudng Bti rhi Xu6n, eu6n Hai Bd rrung, Ha Noi

gAo cAo rer cuiNH ugp NuAr
Quf

1

cria ndm tdi chinh kt5t thric ngdy

3l th6ng t2 ndm20t5

lWi.ll!.i]]!]le.!s\r!@1ll\.lrl!,lllll',Rllft$Nl!!,,iilll@,?.1

BAo cAo

rnr

euA HoAr
Quy

I

oexc KINH DOANH

n5m 2015
Don vitfnh: VND

Thuy6t

cHi rlEu

l.

Doanh thu b{n

2.

C{c khoin gi6m trirdoanh thu

3.

Doanh thu thuin

4,

Gi{ viin hAng b{n

5.

Lgi nhufn

6.

Doanh thu hogt ilQng

7.

Chi phi

tii

hlng vi cung cip dich vg

vi b{n

hAng

vi

N'Il sii

.inl,

01

vI.l

cung c6p dich

vr

hing vh cung cdp dlch vg

tii

chinh

chfnh

Trong d6: chi phi lfri vay

l0

54,549,296,419

)a

vI.4

32,552,139,583 54,54g,296,41g

32,552,13g.5g3

1,294,961,203 5,267,181,974

1,294,961,203

3,618,029,584

760,338,61.1

3,618,029,584

760,338,614

23

1,668,84 1,65 I

474,147,724 1,668,841,651

474,t47.724

24

(121,775,866)

9.

Chi phf qufln

10.

Lgi nhuin thuin

ll.

Thu nhflp khdc

31

12.

Chi phi khdc

32

13.

Lgt nhugn khdc

14.

T6ng lqi nhufn k5 to6n tru6c thu6

15.

Chi phi thu€ thu nhgp doanh nghiQp hiQn hinh

5l

16.

Chi phi thu6 thu nhgp doanh nghiQp hoitn t3i

52

tf

21,970,768,297 121,836,27g,913 27,970,76g,297

5,267,791,971

Chi phi b{n hing

trong c6ng ty ti0n doanh, ti0n k6t

121,836,278,913

vI.3

8.

16

60,522,907,990 176,394,575,331 60,522,g07,gg0

2l

PhAn

ho{c

Yt.2

176,394,575,331

20

8.

lli

60,522,907,8g0

02

ll

gQp vd nen

176,384,575,331 60,522,907,880 176,384,575,331

2,902,t22,831 (121,775,866\

2,902,122,831

6,344,352,954

4,473,36g,154

25

doanh nghiQp

tt

26

ho4t rtQng kinh doanh

VI.s

6,34,1,352,95,1

1,473,369,154

49,73l,g19,gg8

3t,5I5,516,849

vI.6

168,561,004

4,100,001

vI.7

51,207,240

40

177,353,764

50

49,849,273,752

30

19,731,919,988

3t,515,516,849

168,561,00,1

4,100,001

49,518,706

51,207,240

49,519,706

(,15,418,705)

117,353,764

(45,419,705)

3l,470,098,1,14

5,382,614.755

49,849,273,152

31,470,098,144

I

I

5,382,644,755

i

,t
I

I

17.

Lgi nhufln sau thu6 thu nhfp doanh nghiQp

60

44,466,628,997 31,470,098,144 44,466,628,997

31,470,098,144

l

.:

18.1. Lqi nhuQn sau thui cfia c6ng ty mg

6t

18.2. Lqi nhuSn sau thud crta cd d6ng kh6ng kidm sodt

62

lg.

Ltri co bin tr6n c6 phi0u

70

20.

Lfli suy giim tr0n c6 phi6u

7t

44,466,628,997 31,470,098,144 44,466,628,997

I,406

l,6lr

\406

31,470,098,144

l,6l

l

05 ndm 2015

6Xonrcani

Ei

co'pHAru

*\vAru iAr

$i NAr

TrAn ThiThanh Hfro

Ph4m Th!Hdng

Bdo cdo ndy phdi duqc ilpc cilng vdi Bdn thuyit minh Bdo c[to tdi chinh

'''i'

1 ?.^,^....

nr,t
\


c6ne

w cd pnAru vAn rAr vA xE'p oO

fing Z sil +S trieu Viet Vuo;g, Phudng
sAo cAo rar cniNH uqp NHAI

Bni Thi Xudn, Qufln Hai Bd Trung, Ha Nai

Quli I cira nf,m tdi chinh k6t thfic ngdy 31 thring 12ndm2O15

BAO CAO LUU CHUYBN TIEN TB
(Theo phuong phr{p gi6n ti6p)

Quf I nlm 2015
Don vitinh: VND

M5 Thuy6t Liiy k6 tl6n cu6i quy

s6 minh

CHi TIEU

L[y

kr6

1 n5m nay

tl6n cu6i qui
1 n5m tru6c

Luu chuy6n tidn ti'ho4t tlQng kinh doanh

0l

I. Lqi nhuQn trutdc thud
) Diiu chinh cho ctic khodn:
Kh6u hao tdi sin c6 alnn vd b6t clQng sin tl6u tu
Crlc kho6n dr,r

Lai,

16

phdng

3.

15

03

tir ho4t il6ng


tQ

tu

04

1,432,969,292

05

(5,199,176,135)

(1,211,116,773)

,668,84 1,65 I

474,147,724

Chi phi ldi vay

06

C6c kho6n tti6u chinh kh6c

07

Lqi nhuQn tii hogtt itdng kinh dosnh
trndc thay ddt v6n lru itQng
T6ng, giim c6c khodn phii thu
T[ng, gi6m hing t6n kho
Tdng, giim ciic khoan phii tri
Tdng, gidm chi phi tri trudc
Tf,ng, giim chrmg kho6n kinh doanh

63,014,218,996

39,045,832,470

09

(17 ,122,570,046)

(20,1 18,5 18,829)

l0

249,250,259

ll

14,829,627,544

20,390,721,220

t2

66,07 4,141

(92,438,930)

(1,996,634,968)

(474,147,724)

Thu6 thu nhdp doanh nghiQp cl6 nQp

15

Ti0n thu khric tir ho4t

l6

kinh doanh

(411,904,864)
246,700,000

Ti6n chi kh6c cho ho4t dQng kinh doanh

17

(1,g 15,000,000)

Lnu chuy€n tiin thuLn tu hogt ilQng kinh doanh

20

57,324,959,926

2t

(2,942,588,082)

tIAu

(3,448,463,381)

13
14


I

08

Ti€n lai vay d6 tri

II. Luu chuy6n ti6n til hogt ilQng
L

8,312,',|03,375

15,262,310,436

chdnh lQch t1i gi6 hoi
cilc khodn mgc ti6n tQ c6 g6c ngogi

Lai,

02

3l,470,098,144

49,849,273,752

(787,440,000)
34,350,339,962

tu

Ti0n chi d6 mua s6rn, xdy dpng tdi s6n c6 dinh vd
c6c tdi sAn dii han kh6c

(235,587,948)

Ti6n thu tir thanh l1i, nhugng b6n tdi s6n c6 dinh vd
c6c tdi s6n ddi han kh6c
a
J.

Ti6n chi cho vay, mua c6c cdng cg ng cira
(2,000,000,000)

don v! kh6c

(

18,800,000,000)

Ti€n thu trOi cho vay, biin lqi cdc c6ng cp ng cta
don vf kh6c

24

9,000,000,000

5.

Ti€n chi dAu tu, g6p v6n vdo don vi kh6c

25

(2,500,000,000)

6.

TiAn thu hdi dAu tu, g6p v6n vdo don vl kh6c

26

3,318,385,86;

(2,902,122,831)

7.

Ti6n thu ldi cho vay, c6

27

1,591,196,749

1,436,935,312

30

(33,005,467)

tfc vd lgi nhuQn dugc chia

Lnu chuydn tiin thuLn tu hogt ttQng

etLu

fir

Bdo cdo ndy phai duqc dpc cilngvdi Bdn thuyilt minh Bao cdo tdi chinh

(14,000,775,467)

c6nc

w cd pnAn vAn rAr vA xEp oO

trieu Vigt Vuong, Phudng Bti Thi Xudn, Qupn Hai Bd Trung, Hd Ngi
sAo cAo rer csiNH uQp NHAI
Cho n6m tdi chinh k6t thric ngdy 31 thing 12 ndm2Ol4
86o cdo luu chuy6n tidn tQ (tiiip theo)
T0ng 7 sti +S

IVIi Thuy6t
s6 minh

CHi TIEU

III. Luu

l.

NIm nay

chuy6n ti6n tir ho4t ilQng tdi chinh

Ti0n thu tir ph6t hdnh c6 phi6u, nhQn g6p v5n c[ra
chri s0

htu

3l

2.

Ti€n tr6 l4i vi5n g6p cho ciic cht sd hffu, mua lpi
c6 phitiu c[ra doanh nghiQp <16 phrit hdnh

3.
4.
5.
6.

Ti6n thu tir tli vay
Ti6n tra ng g6c vay

JJ

Ti6n trd no g6c thu6 tdi chinh

35

C6

tfc, loi nhudn

32
34

d6 trd cho chir sd h['u

Ltru chuy1n fiin thuiln tu hogt

ctQng

(

13,816,933,040)

(19,538,732,000)

36

tdi chinh

(13,816,933,040)

40

Luu chuy6n ti6n thuAn trong n5m

50

43,475,021,419

Tidn vir tuong iluong tidn tl6u nIm

60 v.l

77,086,650,648

Anh hudng ctra thay eOi bi gia nOi eoai quy d6i ngo4i

Ti6n

vi

tQ

6t

70

tucrng duong ti6n cuiii nxm

v.1

120,716,944.912

K6 torin tru'6'ng

13 th5ng 05

zfrlqv

o/coNe
r_:/
uut!\f TY
' r va'

.J/

l\vAH

co+HAN,-A:
rnt vl xrt y(Jz

;.,it ii fu nw/-i

Tr6n Thi Thanh Hio

Btio cdo nay phdi

Phgm Th! Hdng Nhung

ihqc dqc citngvdi Bdn thuyiit minh Bdo cdo tdi chinh

(10,371,372,000)

9,978,192,495
63,559,688,166

155,272,84s

y

Ngu'di l$p bi6u

9,167,360,000

73.537.880,661

nlm 2015


c6ne rv cd

pnAru vAn rAr vA xHp oO nAr nr,r
Dla chi: TAng 7, sO +S trigu Viqt Vrong, phudng Bni Thi Xu6n, qufln Hai
sAo cAo rer csiNu sqp NuAr
Qui I cta ndm tdi chinh ki5t thtc ngdy 31 th6ng 12 ndm2015

Bd Trung, He N6i

nAN THUYBT MINH BAo CAO TAI CHINH HOP NHAT
Qui I cria nim tdi chinh X6t tfrric ngiy 3l th6ng

n

nemZOkS

B5o c6o tdi chinh lon nh6t Qu;f I cta n6m tdi chinh k6t thfc ngdy 3l thbrtg"l2 ndm 2015 cria C6ng ty C6
phAn Vfln tAi vd Xiipd0 HAi An bao g6m 86o c6o tdi chinh cria C6ng ty C6 phAn Van t6i vd X6p dd Hai
An (c6ng ty me) vd cdng ty con (ggi chung ld Cdng ty).

I.

DAC DIEM HOAT DQNG CUA CONG TY

1.

Hinh thric s0 hiru vdn

C6ng ty c6 ph6n.

Linh vqc kinh doanh

Dich vU.

Ngirnh ngtr6 mnh doanh

Cho thu6 bdi, b5c x6p hdng h6a c6ng bi0n.

4.

Chu k) sin xu6t, kinh doanh
thOng thudng

12 thhng.

C6u trric C0ng ty
Cdc cdng ty con

Tv le

: -"
,^
quyen
I y t9
biOu

,tin

Tv le

TAng 1, tda nhd Hii An, Km 2 100% 100% 100%
dudng Dinh Vfi, phudng D6ng HAi
2, qufn HAi An, thdnh ph6 Hii

C6ng ty TNHH CAng HAi An

Phdng
Cdc c\ng ty liOn

doanh,liln kdt

rv

le

quy6n

Ty.le

bi0u v6n Ti lC
qry6t g6p lgi fch
Cdng ty C6 phAn Dich vq T6ng hqp TAng 3 toa nhi HAi An, Km+2 20% 36% 36%
T€n cdng

ty

Dia

chi

tludng Dinh Vfr, phud'ng D6ng

Hdi an

2,

Phdng
Cdng ty TNHH Eai
HAi

An

l!

vd Tiiip

vfin

Hii

qtQn HAi An, thdnh ph6 H6i

TAng

2 tda nhd HAi An, Km+2 50% 50%

50%

2, qu$n HAi An, thdnh ph6 Hai

Phdng
Cdc iton v!trqtc thuQc khAng cd tt cdclr phdp nhin hgclt totin pltlt tltttQc
Dia chi
TCn don
Chi nh6nh t4i Thdnh pfrO ftO Chi 55 217 NguySn Vdn Thri, phud'ng
Minh - C6ng ty C6 phAn V4n tAi vd ph6 UO Ctri Uinh

vi

XOp dO

Hii An

Bdn thuy& minh nay lit

m|t

bA phfun

hqp thdnh vd phai duqc dpc cilng vdi Bito clto rdi chinh ho;p nhdt

Ea Kao, qufln 1, thdnh


c6ne rv cd

pnAru vAn rer vA xE'p oO nAr ar.t
Dia chi: Ting 7, sr5 +S trigu Vig, V,rong, phudng Bni Thi XuAn, qudn Hai
sAo cAo rar cniNn HqP NHAT
Qui I ctia ndm tdi chinh kt5t thric ngdy 3l th6ng 12 ndm2015
Bin thuy6t minh 86o c6o tiri chinh ho.'p nh6t (ti6p theo)
Danh sdch cric cdng ty con dugc hqp

ty
CdngtyTNHHCingHiiAn
Tdn c6ng

Bd Trung, Hd Nqi

nhit

Dia

ri lc).
ouv6n -,
TV

lC

tiau uon' ry le
quy6t g6p lo. i ich

chi

TAng 1, tda nhd Hii An, Km 2 100% 100% 100%
dudng Dinh Vfr, phuong DOng HAi

2, qu$n HAi An, thdnh Ph6 H6i
Phdng

7.

Danh sfch cic cdng ty li6n X6t tluqc
phdp viin chri sO hfru

phin 6nh trong B{o c6o t}ri chinh hqp nh6t theo phuong

ri

le

quyOn

Ty. t9

bi6u v6n

Eia chi
C6ng ty C6 phAn Dich vu T

g hgp TAne

Hiian

3 tda nhd H6i An, Km+2

An

l9

36%

36%

50% 50%

50%

20%

dudng Einh Vfi, phud'ng D6ng HAi

2,

quQn
Phdng
Cdng ty TNHH Dai
HAi

Ti

lf

vd Ti6p

van

Hii An, thdnh ph6 HAi

Tdng 2 tda nhd Hii An, Km+2
iludng Dinh Vfl, phud'ng Ddng Hai
2, qu$n Hii An, thdnh ph6 H6i
Phdng

Tuy6n Uti ve nra nlng so sdnh thdng tin tr6n 86o c6o tdi chinh hqp nh6t
C6c thdng tin so s6nh trinh bdy tr6n 86o c6o tdi chinh lio. p nh6t c6 th6 so s6nh dugc v6'i s6 liQu k!
ney.
9.

Nhfln vi0n
T4i ngdy 31 th6ng 3 ndm 2015 C6ng

ty c620 nhAn vi6n dang

ldm viQc (tai ngdy

3l

th6ng 12ndm

2014ld 6 nh6n viOn).

rr.
1.

NAM

rAI cniNll, DoN vl rIEN

TE stl DUNG TRoNG KE ToAN

NIm tiri chinh
NIm tAi chinh cria C6ng ty Uat aAu tti ngdy 01 th6ng 01 ndm 2015 vd ktit tnnc vdo ngdy 31 th6ng
12 ndm2015.

Eon vi ti6n tQ sfr dgng trong k6 todn
Eon vi ti€n tQ sri dpng trong k6 to6n ld D6ng ViQt Nam (VND).

III.

CHUAN MtI. c vA cHE Dg KE TOAN Ar

lqNc

Chu6n mqc vh ctrtl Oq tCdng ty 6p dpng Chi5 dO Kt5 to6n Doanh nghiOp ViQt Narn duo. c ban hdnh theo Th6ng tu s6
2OODOI4ITT-BTC ngdy 22 th6ng 12 ndm 201-4 c,ia B9 Tdi chfnh vd c6c th6ng tu hu6'ng din thUc
hiQn chuAn mpc vd cn0 Og k6 toSn cira BQ Tdi chinh.

minh nay td mQt b0 phdn hqp thdnh vd phai du'Qc doc cilng'r,6i Bdo ccio rdi cltinh hop nhat


coNG

w co PHAN VAN TAM

XEP DO HAr AN

Dia chi: T6ng 7, s6 +5 trigu ViQt Vuong, phudng Bni Thi Xu6n, qu{n Hai Bd Trung, Hd Ngi

sAo cAo rAr cHiNH HqP NHAr
Qui I cria nim tiri chinh k6t thric ngdy

Bin thuyiit minh 86o

3l th6ng 12 ndm2015
nhit (ti6p theo)

c6o thi chinh hqp

2.

Tuy0n b6 v6 viQc tuffn thri chuAn mg'c kti torin vh ctr6 ag k6 toin
Ban T6ng Gi6m diic dim b6o dd tudn tliri y6u cAu cria c6c chuAn mr,rc k6 to6n vd Ch6 dO K6 to6n
Doanh nghiep ViQt Nam dugc ban hdnh theo Th6ng tv s6 20012014/TT-BTC ngity 22 tbing 12
ndm 2014 vd Th6ng tu s6 ZOZIZO14ITT-BTC ngity 22 thdng 12 ndm 2014 crha 86 Tdi chinh cfrng
nhu c6c th6ng tu hu6ng d6n thuc hi6n chuAn muc vd cn6 O9 k6 to6n cta 86 Tdi chfnh trong viQc
lflp B6o c5o tdi chinh hqp nh5t.

IV.

cAc cniNH sAcH KE ToAN Ap nuNc

l.

Co s0l6p B6o c6o tii chinh hqp nh6t
86o c6o tdi chfnh hgp nh6t duoc lfp trOn co s6'k6 to6n d6n tich (trii'c6c th6ng tin 1i6n qr-ran d6n c6c

lu6ng ti€n).

hqp nhdt
86o ciio tdi chinh hgp nh6t bao g6m B5o c5o tdi chinh cfra C6ng ty C6 phAn Vfln tii vd X6p dd Hei
An (c6ng ty me) vit c6c cdng ty con. C6ng ty con ld do-n vi chlu sy ki6m so6t cia c6ng ty mp. SU
kitim so6t tdn tai khi c6ng ty me c6 khi ndng truc tit5p hay gi6n ti6p chi pni5i c6c chinh s6ch tdi
chinh vd ho4t dQng cria c6ng ty con Oe thu duo. c c6c lo-i ich kinh tr5 tD c5c hoat d6ng ndy. Khi clSnh
gi6 quy6n ki6m soSt c6 tfnh
Ccr s&

chuy€n d6i.

K6t qui hoqt d6ng kinh doanh cta c6c c6ng ty con dugc mua l4i ho4c b6n tli trong ndm duo.'c trinh
bdy trong 86o c6o kr5t qun ho4t dQng kinh doanh hop nhAt til ngdy mua l.ro{c cho dr5n ngdy bdn
kho6n cl6u tu 6 c6ng ty con cl6.
Trong trudng hop chfnh s6ch kt5 todn cira c6ng ty con kh6c v6i chinh s6ch k6 to6n 6p dung th6ng
nh6t trong nh6m C6ng ty thi 86o c6o tdi chinh cta c6ng ty con se c6 nhfr'ng diOu chinh thich hqp
tru6'c khi sir dqng cho vi0c l{p 86o c5o tdi chinh ho. p nh6t.
55 du c6c tdi khoin trOn B6ng cdn cl6i k6 to6n gi['a c6c cdng ty trong nh6m Cdng ty, c6c giao dlclt
ndi b6, c5c kho6n ldi nQi bQ chua thuc hiOn ph6t sinh tt c6c giao dich ndy clugc lopi trii khi lap 86o
c6o tdi chinh ho. p nhAt. Cric khoin l5 chua thgc hiQn ph6t sinh tir c6c giao dich nOi b0 cfing dugc
loai b6 trt khi chi phi tao n€n khoAn t5 OO fnOng thO thu hOi dug-c.

Lgi ich cta c6 , a -^
giir b6'i c6c cd cl6ng
cta c6ng ty m9 vd dugc trinh bdy o'mpc ri6ng tr6n B5o c6o k6t qu6 ho4l il$ng
kinh doanh hgp nh6t vd BAng c6n tr! c6c lgi ich cfia c6 ddng thiOu sli t4i ngdy ho-p nh6t kinh doanh ban dAu vd phAn lo. i ich cta c6

d6ng thi6u s6 trong biiin clQng.cria v6n chri s6' hfi'u kC tir ngdy ]ro. p nh6t kinh doanh. C6c khoAn 15
,).

t" hiru cfra
tuong ri'ng v6i phdn v6n cria c0 d6ng thi6u s6 vuoJ qud phdn v6n clra ho trong v6n
",h,i
c6ng ty con duo-c tinh gi6m vdo phAn 1o. i ich cria nh6m C6ng ty tril khi c6 d6ng thi6u s6 c6 nghia
vg rdng buQc vd c6 kh6 ndng

bi dip

khoAn 15 d6.

DAu tu vio c6ng ty li6n k6t
Cdng ty liOn k6t ld c6ng ty mi nh6rn C6ng ty c6 nhirng 6nh hu6'ng d6ng k0 nhung kh6ng c6 quydin
ki6m so6t OOi vO'i c6c chinh s6ch tdi chinh vd ho4t dQng.

kinh doanh cria c6ng ty liOn k6t duo'c bao g6m trong B5o c6o tdi chinh ho.p nh6t
theo phuong ph5p vtin chi s0 h['u til ngdy b6t dAu c6 6nh hu6'ng d6ng k0 cho d5n ngdy 6nh hu6'ng
K6t qu6 hoat

clQng

Bdn thuyiit minh ndy ld nQt bQ phdn

h .op

thdnh vd phdi duEc dqc ciutg vdi Bao cdo tdi chinh hqp nhdt

l0

c6t'tc rv cd pnAru vAn rAr vA xEp oO nAr nr,r
Dla chi: TAng 7, s6 4S tripu Vig, Voong, phudng Bni Thi Xudn, qudn Hai Bd Trung, Hd Ngi

sAo cAo rer cuiNH Hqp NuAr
3l th6ng 12 ndm2015
c6o tiri chinh hg'p nh6t (ti6p theo)

Qui I cria ndm tiri chinh k6t thric ngdy

Bin thuy5t minh 86o

Khoin dAu tu vdo c6ng ty liOn k6t dugc tne nien tr6n 86o c6o tdi chinli ho. p nh6t
theo chi phi dAu tu ban c6ng ty li6n ktit sau ngdy l6'n hon hoflc bdng gi6 tri ghi s6 cria khoAn d6u tu thi gi6 tri khoAn d6u tu dugc trinh bdy tr6n 86o
c6o tdi chinh hgp nn6t ta bing kh6ng trir khi nh6m C6ng ty c6 c6c nghia vu thqc hiQn thanh to6n
thay cho c6ng ty li6n k6t.
d6ng kO k6t thric.

Ch6nh lOch.gifr'a chi phi dAu tu vi phAn s0 hilr cria nh6m C6ng ty trong gi5 tri hop !! cna tdi s6n
thu6n c6 th6 x6c dinh dugc cia c6ng ty li0n t<6t tai ngdy mua duo. c ghi nh4n ld lqi th6 thucrng mai.
Ni5u chi phi dAu tu th6p ho'n gi6 tri ho. p llf cira tdi sin thuAn c6 th6 x6c dinh duo. c cria c6ng ty liOn
tsinh nghi€p vu mua.

86o c6o tdi chinh cria c6ng ty li€n ktit duqc 14p cirng kj,k6 to6n v6i C6ng ty mp. Khi chinh s6ch kii
to6n cta c6ng ty li€n kt5t kh6c v6i cliinh s6ch k6 to6n 6p dung t4i C6ng ty m9 thi B6o c6o tdi chfnh
cria cdng ty li€n k6t sC c6 nhflng di€u chinh thich lio. p tru6'c khi st' dpng cho viQc lqp 86o crio tii

chinh ligp nhAt.
Ti6n vi tuung tluong ti6n
Ti6n vd c6c kho6n tuong duong ti€n bao g6m ti€n mdt, tidn gt'i ngAn hdng, tidn dang chuy6n vd c6c
khodn ddng chuy6n aOi tnann mQt luo. ng ti€n x6c tlinh cfrng nhu khdng c6 nhi6u rti ro trong viQc chuy6n

Hing t6n kho
Hdng t6n kho cluo. c x6c ch€ bi6n vd c6c chi phi li6n quan trgc ti6p kh6c ph6t sinh dC c6 duo-c hdng t6n kho 0 dia <1i0m vd
tr4ng th6i hi€n tai.
Gi6 g6c hdng t6n kho cluo. c tinh theo phuong ph6p nhQp tru'6'c, xu6t tru6c vd dugc h4ch to6n theo
phuo'ng ph6p k0 khai thudng xuy6n. Ri€ng OOi vO'i nhi6n lieu rr6t dirng cho tdu dugc tinh theo
phuong ph6p binh qu6n gia quyAn tilng lAn nhpp.

Dg phdng gi6m gi6 hdng t6n kho duo. c ghi nhQn khi gi5 gtlc l6'n ho'n gi6 tr! thudn c6 th€ thUc hiqn
duo. c. Gi6 tri thuAn c6 th6 thgc hiQn iluo. c ld gi6bdn u6'c tinh cira hdng t6n kho trir chi plii u6'c tfnh
<10 hodn thdnh vi chi phi u6'c tinh cAn thi6t cho viQc ti€u thp chring.
Tdng lio{c gi6m si5 du dg phdng giAm gi6 hdng t6n kho
ky.

Cdc khoin

phii thu thuong

m4i vir

du'o.

c ghi nhdn vdo gi6 v6n hdng b6n trong

phii thu kh{c

Dp phdng phii thu kh6 ddi dugc l6p cho tirng kho6n no. phAi thu kh6 ddi cdn cf vio tu6i ng qu6
h4n cria c5c khoin no.'ho{c du ki6n m['c tdn th6t c6 th6 xiy ra, cp th6 nhu sau:
. D5i v6'i ng phii thu qu6 han thanh to6n:
- 30% gi6 tri d6i v6i khoAn ng ph6i thu qu6 han ti'trOn 6 th6ng d6n du6'i 1 ndm.
- 50% gi5 tri ddi v6'i khoan ng ph6i thu qu6 h4n til' 1 ndrn cl6n du6'i 2 ndm.
- 7O% gi5 tri ddi v61 khoAn nq ph6i thu qu6 h4n tir' 2 ndn iltin du6'i 3 ndrn.
- IOO% gi6 trf d6i v6i khoin ng phii thu qu5 hpn tir' 3 ndrn trd l6n.

li

mQt bQ phtin hop

rlfinh

vd

phai duo'c doc cilngv6i Bio cdo

ili

I

I

C6c khoAn ph6i thu thuong m4i vd c5c khoin ph6i thu kli6c duo. c ghi nhQn theo h6a don, chfng tir.

Ban thuydt ninh ndy

I

cltinlt

lt,.t1t

trlrit

ll


c6nc rv cd pnim

vAru rAr vA xflp oO nnr eru
Dia chi: TAng 7, s5 +S trigu Vig, Vuong, phudng Bni Thi Xu6n, qu{n Hai Bi Trung,
sAo cAo rer cuiNu HoP NHAT
Qui I cta ndm tdi chinh k6t thric ngdy 3l th6ng 12 ndm2015
Bin thuy6t minh 86o c6o tiri chinh hqp ntr6t (tirip theo)

.

Ha NQi

O5i v6'i ng phii thu chua qu6 h4n thanh to6n nhung kh6 c6 khA ndng thu h6i: cdn
kitin rnri'c t6n th6t AC tap dg phdng.

Tdng ho4c giAm si5 du du phdng ng
nghiCp trong kj'.

phii thu kh6 ddi cluo'c glii

cf

nhAn vdo chi phi quAn

vdo dg

llf

doanh

7. Tii sfln c6 Clntr hiiu hinh

,an cO elnn hiru hinh ilugc th6 hiQn theo nguy0n gi6 trt'hao mdn1fiy kti. Nguy6n gi6,titi s6n c6
dtin thd'i rli6m dua tdi sfln cl6 vio tr4ng th6i s8n sdng sir dpng. C6c chi phi.ph6t.sinh sau ghi nhfln
ban dAu chi clugc ghi tdng nguy6n gi6 tdi sin cti kinh t6 trong tuong lai do sti dpng tdi sin d6. C6c chi phi kh6ng th6a m6n di6u kien tr€n nhfln ngay vdo chi phi.

fai

Khi tei san c6 dinh hiru hinh Uat ty khofln l6i 16 ndo phSt sinh do viQc thanh lli d6u duo. c tinh vAo thu nh{p hay chi phi trong ki'.
Tdi sin cO Ainn hiru hinh clugc kh6u hao theo phuong phSp dud'ng thing dr,ra tr6n thoi gian hfr'u
dqng u6'c tinh. Sii ndm kh6u hao ctia c6c loaitdi s6n .6 dintl hiru liinh nhu sau:
SLoal tai san c5 clinh
f.lna

*u,

"at

tl6r',

t..i.

8-20
5-10
6-8

M6y m6c vd thict bi
Phuong tiqn vfln t6i, truydn din
fhi6t bi, dgng cp qu6n l;i

5-8

Tiri sin cii ainn vO hinh
Tdi sin cO Ainn v6 hinh iluo.'c th,5 hiQn theo nguy6n gi6 trir hao mdn lfry k6. Tdi
cta COng ty ld Quy6n sft dpng <16t.

sAn cO Otnt-r

v6 hinh

quan tryc titlp t6'i d6t sir
Quy6n sir dung dAt ta toan b0 c6c chi.phi thuc t6 C.ong ty dd chi ra.c6 li6n
ph6ng m{t bing, san

giai
bir,
pni
cho
dOn
dung, bao g6m: tien chi ra dC c6 quy6n sir dung.d6t,
n6m.
35
tAp mat bing, lQ phi tru6'c ba... Qui6n sfr dgng d6t duo. c kh6u hao trong

Iii

Chi phi xf,y dr;ng co bin d& dang
Chi phi xdy dyng co bin dO'dang phan 6nh c6c chi phi li€n quan truc tiOp d6n viQc xdy dqng nhd
xu6'ng vd ldp dit m6y m6c, thi6t bi chua hoin thdnh vd chua l6p.d[t xong. C6c tdi s6n dang trong
qu6 tinh xay dpng co bin d0 dang vd ldp d4t khdng dugc tinli kh6u hao.
10.

Chi phi di vay
Chi phi di vay clugc ghi nh4n vdo chi phi khi phit sinh.

11.

Diu tu thi chinh

Cac Uroan dAu tu vho chring kho6n, c6ng ty con, c6ng ty li6n ttSt va cso6t duo-c ghi nh41 theo gi6i6c. fien laii5 t['c, lgi"iiran cria c6c k]' tru6'c khi kho6n dAu tu dugc
mua kj, sau khi khoin dAu tu dugc mua

kho5n Dy phdng gi6m gi6 chri'ng-hon
gi6 tr! ilang hgch to6n trOn s6 s6ch. Gi6 thi trudng ldm cdn c['xem xdt
vd c6 gi61[i truOng th6p
trich lf,p dp phdng dugc x6c dinh nhu sau:

Wiiiiii.ri

thdnhvd phdi dtrqc dec citngvdi Bio cdo tdi chinh ho;p nhrit

12


c6rue

rv cd pnhru vAn rAr vA xEp oO nAr aru

sO +S trigu Vigt Voong, phudng Bni Thi Xudn,
sAo cAo rer csiNu nop NnAr
Qui I cua ndm tiri chinh k6t thric ngdy 3l th6ng 12 ndm2015
Bin thuy6t minh B6o c6o tiri chinh hqp nhdt (ti6p theo)

Dia chi: TAng 7,

.
.
.
.
.

quqn Hai Bd Trung, Ha Ngi

OOi v6i chring kho6n dd ni6m y6t t.C, Sd giao dich chfi'ng kho6n He Nsi (HNX) ld gi6 giao
dich binli quAn tai ngdy trich lflp dU phdng.
OOi vdi chirng kho5n di ni€m yt5t tr6n Sd giao dich chtrig kho6n TP. H6 Chi Minh (HOSE) ld
gi6 il6ng cfta t4i ngdy trich l6p du phdng.
OOi v6i chri'ng kho6n tl6 tldng kli giao dich tr6n thi trud'ng giao dich c:iua chc c6ng ty dai chring
chua niOrn y6t lUecom) le gi6 giao dlch binh qu6n tr6n hQ thi5ng tpi ngdy trich 10p du phdng.
Otii v6i chfng kho6n chua ddng kf giao dich 6'thi truong giao dich cta ciic cdng ty d4i chring
ld giri trung binh tr6n co s6' gi6 giao dich ao tiii tni6u clra 3 c6ng ty chrlng kho6n c6ng b6 t4i
ngdy lap ds phdng.

Oiii v6'i chring kho6n ni6m y6t bi hty giao dlch, ngirng giao djch k0 ti'ngdy giao dich thri s5u
trcr di ld gi6 trf s6 s5ch t4i ngdy lf,p Bing cdn AOI ti5 to6n gAn nh6t.

Dg phdng cho ciic khoin dAu tu vdo t6 cht'c kinh tti mrac drrgc trich lap khi cdc t6 ch['c kinh ti5 ndy
bi l5 (trir trudng hqp l5 theo k6 hopch dd ilugc x6c tu) v6'i mri'c trich l{p bing ch6nh lQch gifi'a v6n g6p thgc t6 cLia c5c b6n t4i td chr1c kinh tt5 vd vi5n
chf sd hfr'u thgc c6 nhAn (x) v6'i E le g6p v6n cta Cdng ty so v6'i t6ng s6 v6n g6p thUc t6 ciua cbc
b6n tpi t6 chri'c kinh t6.

x,

Tdng, gi6m s6 du dy phdng c5c khoAn cl6u tu tdi chinh clugc ghi nhfln vdo chi phi
ky.

Khithanhlf mQtkhoindiutu,phAnchdnhlQchgifr'agi6tr!

tdLi

chinh trong

thanhlli thLr6nvi gi6trighi s5rluo.c

h4ch to6n vdo thu nh4p hodc chi phi.

12.

Chi phi

tri trudc diri h4n

COng cqt, dqtng cqt
C6c c6ng cp, dgng cu d5 dua vdo st dpng clugc ph6n b6 vdo chi phf theo pltuo'ng ph6p iluo'ng
vdithoi gian ph6n U6 mOng qu62ndm.
13.

Chi phi phii trfl
Chi phi phii tri dugc ghi nh4n dpa tr6n ciic u6'c tinh
dich vu dd

14.

x

st

ho.

p ly vO s5 ti6n phii

tri

thing

cho c6c hdng h6a,

dsng.

_.

^. vlgc
r rq cap tnol
C6ng ty phii chi tri trg c5p thdi vi6c cho ngud'i lao dQng ldrn viQc thud'ng xuyOn t4i C6ng ty tir dt
t/2
12 thing trd 16n. Mrlc chi tr6 trg c6p thdi viQc bang
thfng luong cQng phg cdp luong (n6u c6)
binh qu6n cta s5u th6ng li€n kO tru'6'c thcri ngudi lao dQng ldm viQc t4i C6ng ty md kh6ng tharn gia d6ng b6o hi6m thdt nghiQp.

Trq c6p thdi viQc clugc ghi nhfn vdo chi phi qu6n ly doanh nghiQp khi chi tri cho ngud'i lao dQng.
15.

Ngutin v6n kinh doanh
Vdn diiu tr crtu chit s0 htru
V6n dAu tu cta chri sd hiru duo. c ghi nh4n theo s6 thuc t6

cla dAu

tu cta c6c c6 d6ng.

Thting rtu vdn ci phAn
Th4ng du v6n c6 phin khi ph6t hdnh l6n dAu, ph6t hdnh.b6 sung ho{c,ch6nh lQch giira gi6 tiiphit hdnh vd gi6tri sd sSch
cria i6 phiOu qu!. Chi phi tnrc ti6p liOn quan d6n viQc ph6t hdnh b6 sung cd phit5u vd t6i ph6t hdnh
c6 phi6u qu! dugc ghi gi6m th4ng du v6n c6 phan.

Bdn thuylt minh ndy la m\t b0 phdn hqp thimh vd phdi dtqc elgc citngvdi Bdo cdo tdi chlnh hctp nhiit

l3


cOruc

rv cd pnAn vAn rar va xE'p oO nnr am

Dia chi: TAng 7, s5 +S trigu ViC, V,rrng, phuong Bni Thi Xu6n, qupn Hai Bd Trung, HA Ngi

sAo cAo rer cniNn uop NHAI
Qui I ctia ndm tiri chinh ki5t thfc ngdy 31 th6ng 12 ndm 2015
Bin thuyiit minh 86o cdo thi chinh hg'p nh6t (i6p theo)

Ci phidu qu!
Khi mua lAi c6 phitiu do C6ng ty ph6t hdnh, kho6n ti€n tri bao g6m cbchc chi phi li6n quan rl6n
giao dlch hfr'u. Khi tii philt hdnh, ch€nh lQch gifia gi6thi ph6t hdnh vd gi6 s6 s6ch cta c6 phii5u qu! duqc ghi
vdo chi tiOu Th{ng du v6n c6 phAn.
16.

c6 t*c

CO tri'c duo'c

17.

18.

ghi nhfln ld no. phii

Trich l{p cdc qui
Mf'c trfch l$p cic qu! clugc thuc

tri khi duo. c cdng b6.

hiQn theo

Nghi quy,5t Oql hQi cd ddng hdng ndm.

Thu6 thu nhflp doanh nghiQp
Chi phi thut5 thu nhAp doanh nghiOp bao g6m thut5 thu nhf,p hiQn hdnh vd thu6 thu nh4p hoSn l4i.
Thud thu nhQp hiQn hrinh
Thuti thu nh4p hiQn hdnh ld khoin thu6 ch6nh lQch so v6'i lo-i nhupn ki5 to6n ld do cti6u chinh c6c khodn ch€nh lQch tam thoi gifr'a thuti vd k(5
tobn, c6c chi phi kh6ng clugc trtr cfing nhu c6c khoin 16 ituo.'c chuy,5n.

Thud thu nhQp hodn lgi
Thu6 thu nh4p hoSn lai ld khodn tliutl thu nhQp doanh nghiOp sC ph6i nQp ho4c se duo. c hodn lAi do
ch6nh lQch tSrn thd'i gita gi5 tri ghi s6 cta tdi sAn vi no. phii tr6 cho mpc dich 86o c6o tdi chinh vi
citc giit tri dtrng cno mUc aich thu0. Thu6 thu nhap hoAn lAi phAi trA dugc ghi nhQn cho t6t ch citc
khoin ch6nh lQch t4m thdi chiu thu6. Tdi s6n thu6 thu nhqrp hodn lai chi duo-c ghi nhan khi ch6c

ch6n trong tuong lai se c6 lgi nhu4n tinh thu6 d,5 sri'dung nhfr'ng ch6nh lqch tam thd'i cluo. c kh6u trir
nay.

tii s6n thu6 thu nhflp doanli nghiQp hodn lai dugc xem x6t lqi vdo ngdy ktit thirc
kj,k€ to6n vd sE clugc ghi giAm d6n mri'c clim b6o chlc chdn c6 clt lo. i nhu4rr tinh thu6 cho phdp lo-i
ich cia mQt phAn ho4c todn bQ tdi sAn thuli thu nh4p hoSn lai duo. c sri' dpng. C6c tdi sin thu6 thu
nhpp doanh nghiQp hodn lpi chua du-o-c ghi nhan truo'c dAy duo. c xem x6t I4i vdo ngdLy t6t thtc tti5 toan vd ilu-o'c gt i ,tl6n khi chac cnan cO dfi lgi nhuAn ti;h thu6 d€ c6 th€ sfi' dgng c6c tdi s6n thutS
thu nhQp hodn l4i chua ghi nhfln ndy.
Gi6 tri ghi sd cria

Tdi sAn thu5 thu nhflp hodn lai vd thu6 thu nhflp hodn lai phii trA duo-c x6c dinh theo thu6 su6t dU
tinh s€ 6p dpng cho ndm tdi s6n duo. c thu h6i hay ng.phii tri drro. c thanh to6n dga tr6n c6c mfc
thu6 sudt c6 hiQu lgc t4i ngdy k6t thric kj, k6 to6n. Thu6 thu nhflp hodn 14i duo. c ghi.nhfln trong 86o
c6o k6t qui hoat dQng kinh doanh trir khi liOn quan dt5n c6c khoin rngc duo. c ghi thing vdo v6n chri
s6'hiru khi d6 thut5 thu nh6p doanh nghiQp s€ clugc ghi thang vdo v5n chfi s6'hfr'u.
19.

Cfc giao dich bnng ngo4i tQ
C6c giao dich ph5t sinh bing ngopi tQ duo. c chuy6n d6i theo tj' gi6 t3i ngdy phlt sinh giao dich. Sd
du c6c khoin rnpc tiOn tQ c6 g5c ngo4i tQ cu6i t i,duo'c qui dOi ttieo ty gi|tqi ngdy k6t thfic k] k6
to5n.

Ch6nh l6ch t! gi6 phdt sinh trong kj, til' c6c giao dich bing ngo4i tQ duo. c ghi nhfln vdo doanh thu
ho4t clQng tai c[intr hopc chi phi iai chinli. Ctrcntr lQch t] gia Oo d6nh gi6 lpi c6c khoin rngc ti6n tQ

Bdn thuyit ntinh nity td mQt b( phdn hqp thitnh vd phai duqc d7c citng vdi B/to clro tdi chinh ho'p nhiit

14

CONG TY CO PHAN VAN TAI VA XEP DO HAI AN
Dfa chi: Tdng7, s6 +5 trigu ViQt Vuong, phudng Bni Thi Xudn, qu4n Hai Bd Trung, Ha Ngi
sAo cAo rAr cHiNH HOP NHAT
Qui I cta ndm tdi ch(nh k6t thric ngdy 3l th6ng 12 ndm2015
Brin thuy6t minh 86o c6o thi chinh hg'p ntrdt (tii5p theo)

c6 gtic ngoai tQ cu6i ty sau khi bir trir ch6nh lQch tdng vd cliCnh lQch giAm dugc ghi nhpn vdo
doanh thu ho4t clQng tdi chinh hopc chi ph( tdi ch(nh.

T!.gi6 sir dpng

dO

qui d6i c6c giao dich ph6t sinh bing ngoaitC le fi gi6 giao dich thr.rc t6 tai ttrOi
Tf gi6 giao dich thgc t6 aOi vO'i c6c giao dich bing ngopi tQ dugc x6c


dinh nhu sau:
. Ti gi6 giao dich thgc t6 khi mua b6n ngo4i te (ho. p ddng rnua b6n ngopi tQ giao ngay, hgp kj, h4n, h-q p cl6ng tuong lai, hop d6ng quyOn chgn, ho.'p cl6ng ho6n eOi;: t5, gi6ky ktit trong ho. p
d6ng mua, b6n ngoai tQ gifr'a C6ng ty vd ngAn hdng.
. N6u hqp ddng khdng quy dinh tj' gi5 thanh to6n:
- EOi v6'i c6c khoin g6p vtin ho4c nh4n vrln g6p: ty giiL mua ngo4i tQ cria ng6n hdng noi
C6ng ty m0 tdi kho6n 116 nhfln v6n cira nhd dAu tu t4i ngdy g6p v5n.
- ^,(.
DOi v6'i ng ph6i thu: ty gi6 mua cfia ng6n hdng thuong rn4i no-i C6ng ty chi dinh kh6ch
hdng thanh to6n t4i thdi di6m giao dich ph6t sinh.
- DOi v6j nq phAi tri: ty gi6bbn cta ng6n hdng thuong mai no'i C6ng ty dU ki6n giao dlch t4i

thdi di6m giao dich ph6t sinh.
^,(. v6'i c5c giao dich mua sdm tdi sAn hodc c6c khoin chi phi duo. c thanh to6n ngay bdng
- Ddi
ngopi tQ fth6ng qua c6c tdi khoin phii trA): ty gi6 mua ciia ng6n hdng thucrng m4i no'i
C6ng ty thgc hiQn thanh to6n.
gi6 sri dpng OC Oann gi6lai s6 du c6c khoAn mpc tiAn tQ c6 g5c ngo4i tQ crOl ty duo. c x6c theo nguyOn tdc sau:
. O6i v6'i c6c kho6n ngo4i tQ gri'i ngdn hdng: tj' gi5 rnua cta ng6n hdng noi C6ng ty m6'tdi khodn
ngo4i tQ.
. D6i v6j c6c khoAn muc tidn tQ c6 g6c ngoai tQ duo. c phAn loai ld tdi sAn kh6c: tj'gi6 mua ngo4i
tQ cta Ngdn hdng TMCP 86o ViQt.
. Otii v6'i cric khoin mpc ti6n tQ c6 gtic ngoai tC dugc phAn loai ld no- phii tri: ty giir b6n ngo4i tQ
cta Ngdn hdng TMCP Bio ViQt, ng6n hdng Vietcombank vd ngdn hdng Ti6n Phong.

Ty

Ghi nh$n doanh thu vir thu nh6p
Doanh tltu cung cdp dlclr vy
Doanh thu cung c6p dich vu dugc ghi nh4n khi kh6ng cdn nhimg y6u t6 kh6ng chic chin d5ng k6
li6n quan dOn viQc thanh to6n ti6n ho4c chi phi kdm theo. Trud'ng ho. p dlch vp duo. c thgc hi6n trong
nhi€u k! k6 to6n thi doanh thu duo. c ghi nhan cdn cri vdo tj,' l9 dich vu hodn thdnh t4i ngdy k6t thfic

kj,k€ to5n.
I rcn lut
Ti6n lai duo. c ghi nhfln tr€n co s6'thb'i gian vd

lii

suAt thuc t6 tirng kj,.

nhufrt tlu'qc chia
i nhufln duo. c chia dugc ghi nh{n khi

C6 ubc vri tlri

c quydn nhQn c6 tftc ho{c lgi nhuQn
tir viQc g6p v5n. Ri6ng c6 tric nh{n bing c6 phi6u kh6ng ghi nhfln vdo thu nhAp md chi theo doi sd
lugng tlng th6rn.
CO tri'c vd

21.

lo.

COng

ty

duo.

TAi sin tiri chinh
PhAn bgi ttii srtn tii cltlnlt
ViQc phAn lo4i c5c tdi sAn tdi chinh ndy phq thuQc vdo bAn ch6t vd mgc dfch cfra tdi sdn tdi chinh vd
duo.'c quy6t dinh tai thd'i ili6m ghi nh4n ban dAu. C6c tdi sin tdi ch(nlt cta C6ng ty g6m c6c nh6m:
c6c khoin cho vay vd phii thu, tdi sin tdi chinh sin sdng d6 b6n.

Bdn thuyit minh ndy lit mot b0 phdn

h.ctp

thdnh vd phdi duqc dqc cilng vdi Bdo cdo tdi chinh h9'p nhtit

15


c6ne

w cd pnAn vAn rAr vA xE'p od nAr aru

Eia chi: Ting7, s5 +S trigu ViCt V,rong, phuong

Bti Th! Xudn,

qudn Hai Bd Trung, Ha Ngi

sAo cAo rer csiNu nop NHAI
Qui I cua ndm tdi chinh ki5t thric ngdy 31 th6ng 12 ndm2Ol5

Bin thuy6t minh 86o crio tiri chinh

ho.'p

nh6t (tirip theo)

Cdc khodn cho vay vd phdi thu

C6c khoin cho vay vd ph6i thu ld c6c tdi sin tdi chinh phi ph6i sinh v6'i c5c khoin thanh toSn c6
ilinh ho4c c6 th6 x5c tllnh vd kh6ng dugc ni6m yi5t tr6n thj trud'ng.
Tdi sdn tdi chinh s1n sdng aA Oan
Tdi sdn tdi chfnh sin sdng Oe Uan ld c6c tdi sAn tdi chinh phi ph6i sinh duo. c x6c clinh ld sin sdng di5

b5n ho4c kh6ng duo. c ph6n lo4i ld c6c tii sin tdi chinh ghi rrhQn tlieo gi6 trl ho. p lf th6ng qua 86o
c6o k6t qui hopt elqng kinh doanh, c5c khoin itAu tu gifr'diin ngdy d6o h4n ho4c c6c khoin cho vay
vd phAi thu.
Gid tri ghi sd nan dAu cfia tiii sdn ttii chinh
C6c tdi sAn tdi chinh tlugc ghi nhAn tpi ngdy mua vd dilng ghi nhQn tai ngdy b6n. Tai thd'i di6m ghi
nhfln lAn ddu, c5c tdi s6n tdi chinh dugc ghi nhfln theo gi6 glc cQng c6c chi phf ph6t sinh kh6c li0n
.:
quan trp'c ti6p ddn viQc mua, ph6t hinh tdi sin tdi chinh d6.

'

22.

Nq phii tri tiri chinh vir cdng cg v6n chri s6'hiru
Cilc cdng cp tdi chinh di6m ghinh{n ban diu phir hqp v6i bAn ch6ivd dinh nghia cira no.. ph6i tri tdi chinh vd c6ng cs v5n
cht sd h['u.
Nq phdi trit titi clinlt
ViQc ph6n lo4i cic khoin no tdi chfnh php thuQc vdo bAn ch6t vd rnuc dfch cira khoAn ng tdi chfnh
vd duo. c quyOt clinh tai thd'i diOm ghi nh6n ban dAu. No. phAi tr6 tdi chinh c[ra Cdng ty g6m c6c
kho6n phii tri ngud'i b6n, vay vd ng, c5c khoin phAi trA kh6c.

Tai thd'i di€m ghi nhAn l6n cfAu, c6c khoin ng phii tri tdi chinh duo. c ghi nlifln ban cl6u theo gi6 gric
cQng c6c chi phi ph6t sinh kh6c li6n quan tryc ti6p d6n nq phii tri tdi chfnh d6.
COng cy vdn chfr s0 hfr'u
C6ng cg v5n chrh sd lifi'u Id ho-p ddng chfrng t6 duo-c nhiLng
sau khi tri'rli todn bQ nghia vu.

23.

Bir

loi ich cdn lai v0 tdi san crha Cdng ty

trt cic c6ng cg tiri chinh

C5c tdi sin tdi chinh vd nq phii tri tdi chinh chi duo. c bu trir v6'i nhau vd trinh bdy gi6
BAng can OOi t<6 to6n khi vd chi khi Cdng ty:

.
.

tri thuan tr0n

trtr gi6 tri da duo. c ghi nh{n; vd
C6 dU dinh thanh to6n tr0n co s6'thuAn ho4c ghi nhfln tdi sin vd thanh toSn no'phii tr6 cing
rn6t thd'i diilm.
C6 quy6n hop ph6p

AC Uir

B6o c:io theo bQ ph$n
BQ.phQn theo linh.vgc kinh doanh ld mQt phdn c6 th6 x6c

xu6t ho{c cung c6p s6n phAm, dlch vu vd c6

dinli ri6ng biQt tham gia vdo qu6 trinh sin

rti ro vd loi ich kinh ti5 mac v6'i c6c b0 phfln kinh

doanh kh6c.

lf

ld mQt phAn c6 th6 x6c clinh ri6ng biQt tharn gia vdo qu5 trinh s6n xu5t
ho{c cung c6p san phAm, dich vU trong ph4m vi mQt m6i trud'ng kinh tt5 cp th6 vd c6 rfii ro vd lgi
ich kinh t6 mac voi cic b0 phan kinh doanh trong c6c m6i trud'ng kinh ti5 kh6c.
BQ phan theo khu vgc dla

25.

BOn li6n quan

Bdn thuydt minh nay ld nt)t b0 phdn

htr.

p thdnh

il

phdi duqc dpc cilng vdi B/to ctio tdi chinh h.-p nhtit

16


w cd pnhru vAn rAr vA xEp oO nar ar't

cOwc

sl5 +S trigu Vi6t Vuong, phuong Bti Thi Xudn,
eAo cAo rer cuiNu HoP NHAT
Qui I ctia ndm tdi chinh k6t thric ngdy 3l th6ng 12 ndm2015
Bin thuy6t minh B{o crlo t}ri chinh hg'p ntr6t (titip theo)

Ela chi: Ting 7,

qu6n Hai Bd Trung, Hd NQi

C6c b6n duo. c coi ld li€n quan n6u mQt b6n c6 khi ndng ki6rn so6t lTo{c c6 Anh hu6ng dSng kC d6i
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Phfii thu ctic kltdch lriing khric
Chi nh6nh c6ng ty CP giao nh6n vdn tii Ngoqi
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Pendulum Express Lines Pte Ltd
YANG MING MARINE TRANSPORT CORP
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1.464.900.000
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