Báo cáo tài chính quý 3 năm 2015 - Công ty cổ phần Dịch vụ Hàng không Sân bay Đà Nẵng

TRẦN
THANH
HẢI
CONG TY c6 PIIAN DfCH VV HANG KHONG SAN BAY f>A NANG
f>!a chi: San Bay Qudc T~ f>a N~ng
Tel: 0511-3 614275

BAO CAO TAl CHiNH TONG HQ'P
Quy m nam 2015

Fax: 0511-3 826133
~

Mau

_

.

~

_

_

_

BANG CAN£) 0 I KE TOAN GIU'A NIEN DQ
Chi tieu
1
A- TAl SAN NGAN H~N

I. Tien va cac khoan tU'O'ng dU'O'ng tien
1. Tien
2. Cac khoan tuang duang tien
II. Dau tU' tai chinh ngan h~n
ill. Cac khoan phai thu ngan h~n
1. Phiii thu khach hang
2. Tra tru6c cho nguai ban
3. Phai thu ngan h<;tn khac
4 . D\I phong phiii thu ngan h<;tn kh6 doi (*)
IV. Hang ton kho
1. Hang ton kho
2. D\1 phong giam gia hang ton kho (*)
V. Tai san ngan h~n khac
1. Chi phi tra tru6c ngan h<;tn
2. Thue GTGT duQ'c khau trir
3. Tai san ngan h<;tn khac
B. TAl SAN DAI H~N
I. Cac khoan phai thu dai h~n
II. Tai san co d!nh
1. Tai san co dinh hfru hinh
- Nguyen gia
- Gia trj hao man lily ke
2 . Tai san co dinh thue tai chinh
3. Tai san co djnh vo hinh
- Nguyen gia
Gia trj hao man lily ke
- -ill. Bat d(}ng san dau tU'
IV. Tai san do· dang dai h~n
1. Chi phi san xuat kinh doanh da dang
2. Chi phi xay dl.lng CO' ban da dang

v. Dau tu tai chinh dai h~n
VI. Tai s~l.n dai h~n khac
1. Chi phi tra tru6c dai h<;tn
TONG C<)NG TAl SAN
C. NQ PHAI TRA
I. NQ' ngan h~n
1. Phai tra nguai ban
2. Nguai mua tra tien tru6c ngan h<;tn

Machi Thuy~t
tieu
minh
2
3
100
110
V.01
111
112
120
130
131
V.02
132
136
V.03
V.03a
137
140
V.04

141
149
150
151
V.05a
152
V.06
V.06
155
200
210
220
221
V.07
222
223
224
V.08
227
228
229
230
240
241
V.09
242
250
260
V.05b
261

270
310
311
312

Digitally signed by TRẦN THANH HẢI
DN: c=VN, st=Đà Nẵng, l=Hải Châu,
o=CÔNG TY CỔ PHẦN DỊCH VỤ HÀNG
KHÔNG SÂN BAY ĐÀ NẴNG, ou=Ban
Giám Đốc, title=Phó Giám Đốc,
cn=TRẦN THANH HẢI,
0.9.2342.19200300.100.1.1=CMND:20
0872984
Date: 2015.11.03 16:03:46 +07'00'

V.10

- - r---

s6 B01a-DN

(Ban himh theo Thong ttl

so

200/2014/TT-BTC ngay
2211212o14 cua Be? rar chinhJ

sa d~u nam

sa cuai ky
4
44,043,103,883
11,532,008,993
10,182,008,993
1,350,000,000

5
48,216,564,670
20,923,846,733
14,123,846,733
6,800,000,000

21,404,621,793
18,880,616,527
2,474,171,503
1,530,958, 762
(1 ,481, 124,999)
8,418,459' 188
8,418,459,188

15,139,471,782
15,397,321 ,746
548,313 ,300
674,961 ,735
(1 ,481 , 124,999)
9,804,538,4 75
9,804,538,475
2,348, 707,680
1,330,220,833

969,256,127
49,230,720
52,894,363,952

2,688,013,909
1,376,135,604
1,162,647,585
149,230,720
59,289,126,366
57,172,194,207
56,604,517,161
124,924,432,896
(68,319,915, 735)
567,677,046
736,433,100
(168, 756,054)

-

52,036,286,458
51 ,428,813 ,491
111,478,578,571
(60,049, 765,080)

607,472,967
736,433,100
(128,960,133)

1,422,155,213

113,052,364

1,422,155,213

113,052,364

694,776,946

745,025,130

694,776,946
103,332,230,249
57,568,847,300
48,440,956,850
9,840,209,897
275,396,039

745,025 ,130
101,110,928,622
46,067,572,433
37,852,7 46,943
10,945,508,307
33 ,005,500


Chi tieu
1
3. Thue va cac khoan phai nop Nha nu6c
4. Phai tra nguai lao dong
5. Chi phi phai tra ngan h<;m

6. Doanh thu chua thvc hi~n ngan h~n
7. Phai tra ngan h~n khac
8. Vay va nq thue tai chinh ngan h~n
9. Quy khen thu6ng phuc lqi
n. Nq dai h~n
1. Phai tra dai h~n khac
2. Vay va nq thue tai chinh dai h~n
D. VON CHU SO HUU
I. Von chu sO' hfru
1. Von g6p cua chu sa hfru
- Co phieu ph6 thong c6 quyen bieu quyet
- Co phieu uu diii
2. Th~ng du von co phan
3. Quy dau tu phat trien
4. Quy khac thuoc von chu sa hfru
5. Lqi nhu~n sau thue chua phan phoi
- LNST chua phdn ph6i lily ke den cu6i kj; tru&c
- LNST chua phdn ph6i kj; nay
6. Nguon von dau tu XDCB
II. Nguon kinh phi va quy khac
TONG C<)NG NGUON VON
NGUOIL~

,.,

Machi Thuy~t
tieu
minh
2
3

313
V.11
314
315
V.12
318
V.13
V.14
319
320
322
V.17
330
337
V.15
338
V.16
400
410
V.18
411
4lla
4llb
412
418
420
421
V.19
421a
421b

421
430
440

sa cuai

sa d~u nam

kY

4
3,249,949,795
9,906,762,782
61 ,525,400
3,380,869,263
20,033,908,625
276,502,720
1,415,832,329
9,127,890,450
3,640,000,000
5,487,890,450
45,7 63,382,94 9
45,7 63,382,94 9
30,088, 160,000
30,088,160,000

5
3,163,078,438
8,854,972,283
21 ,854,646

2,103,767,663
10,342,025,007
1,462,156,770
926,378,329
8,214,825,4 90
3,640,000,000
4,574,825,490
55,043,356,189
55,043,356,189
30,088,160,000
30,088,160,000

803 ,208,113

803,208, 113

14,872,014,836
591,868,0 76
14,280,146,760

103,332,230,249

24,151 ,988,076
24, 151,988, 076

101,110,928,622

KE TOAN TRUONG

~

Ngttyen Th\ Minh Huyen

Phan Huu Tttm

-

Nguy~n

2

l han.h Dung


BAo cAo TAI cHiNH TONG HQ'P
Quy ill nam 2015
Mau sO B02a-DN

CONG TY CO PHAN DJCH Vl) HANG KHONG SAN BAY DA NANG
Dja chi: Siin Bay Quac T~ Da Niing
Tel: 0511 -3 614275

so

Fax: 0511-3 826133

(Ban himh theo ThOng til'
200/2014/TT-BTC
ngay 22/12/2014 cua Bq Tai chinh)

BAO CAO KET QUA KINH DOANH GIUA NIEN DQ
Quy III & 9 thang nam 2015

Quy 11112015

sa liiy k~ tir dfiu
nam d~n cuai
quynay(Nam
nay)

Quy 11112014

VI.21

60,443 , 130,701

172,047, 151,952

52,657,513,799

163,244,712,972

2. Cac k.hmln giam 1rir doan.h tim

02

VI.22

1,669,991,314

3,567,826,083

189,230,000

1,638,678,656

3. Doanh thu thufin v~ ban hang va cung dp djch V\1 (10 = 01 02)

10

Vl.23
58,773,139,387

168,479,325,869

4. Gia v6n hang ban

11

VI .24

5. Loi nhuiin gi}p v~ ban hang va cung cAp dich vu(20=10-11)

20

Machi
tieu

Thuy~t

I. Doan.h tim ban hang va cung cfrp djch Y\1

01

Chitieu

6. Doanh thu

ho~t

d i}n g tai chinh

7. Chi phi tai chinh
- Trong do: Chi phi !iii vay
8. Chi phi ban hang
9. Chi phi quiin Iy d oanh

nghi~p

10. L<_ri nhu~n thufin til' ho~t di}ng kinh doanh{30=20+(21-22)IC24+25)}

minh

41,981,174,924
16,791,964 463

118,404,495,904
50,074,829,965

52,468,283,799

37,367, 192,640
15,101 ,091,159

sa liiy k~ tir dfiu
nam d~n cuai quy
nay (Nam tru&c)

161 , 606,034!~
116,339,291,545
45,266,742,771

21

VI.25

102,868,683

450,867,722

178,190,059

634,773,305

22

VI.26

115,899, 141

427,335,647

193,886,797

621,803,857

23

82,784,723

233,703, 180

184,657,883

547,825, 121

25

1,768,746, 592

5,207,069,2 19

1,476,560,595

4,305,092,981

26

3,723,365,826

11 ,004,237,558

3,077,645,037

8,817,771,816

11,286,821,587

33 887 055,263

10,531,188,789

32,156,847,422

30
31

VI.27

4 1,750,544

661,094,276

117,401 ,511

218,363, 133

12. Chi phi kluic

32

VI.28

37,304,841

162,980,565

38, 158,907

92,307,897

13. Loi nhuiin khac(40=31-32)

40

14. Tiing loi nhuiin k~ toan tnroc thu~(50=30+40)

50

15 . Chi phi thu~ TN DN hi ~n lulnh

51

16 . Chi phi tim~ TNDN hoiin l<~i

52

17. Loi nhuiin sau thu~ thu nl1~p doanh nghi~p(60=50-51-52)

60

11 . Tim

18. Uii

nh~p

CCJ

kluic

70

ban tren cii ph.i~u(*)

19. Uii suy giiun tren cii phi~u (*)

498 113,711

79,242,604

126,055,236

11,291,267,290

34 385 168,974

10,610,431,393

32,282,902,658

2,429,808,240

7,407,634,429

2,284,428,630

6,915,522,014

8,861,459,050
VI.30

2,880

-- -0

0
26 977,534 545
8,746

8,326,002, 763

S, 155

..

Kt TOAN TRUONG

~

Nguyen Thi ~1inh Huycn

25 367 ,380,~~

2,689

71

NGUOlL~

,..,

VI.29

4,445 703

Ph an lT u u T
Nguyfn Thanlt Dt)ng

3


M4u sO B03a-DN

CONG TY co PHAN DICH vu HANG KHONG SAN BAY DA NANG
D!a chi: San Bay QuAe T~ Da N~ng
Tel: 0511-3 614275

so

(Ban himh thea Thong tv 200/2014/TT-BTC
ngay 22/12/2014 cua BQ Tai chinh}

Fax: 0511-3 826133

BAO cAo Lltu CHUYEN TIEN T.E; GIUA NIEN DQ
Quy III va 9 thang nam 2015
Liiy k~ tit diu nam
Mii chi Liiy k~ tit diu nam d~n
d~n cu5i quy nay(Nam
tieu
cu5i quy nay(Nam nay)
trU'O'c)

Chi tieu

I. Luu chuyen tien tit ho~t di}ng kinh doanh
1. Lqi nhu~n tru-6-c thue
2. Dieu chinh cho cite khoan
- Khau hao tai san co dinh
- Liii, 1o chenh 1ech tY gia hoi doai chua th1,tc hien
- Lai 1o t\.r ho1:1t dong dau tu
- Chi phi 1ai vay
3. Lqi nhu~n tit HDKD tru-6-c thay diii v5n IU'U di}ng
- Tang, giam cac khoan phai thu
- Tang, giam hang ton kho
- Tang, giam cac khoan phai tra (khong ke 1ai vay phai tra, thue TNDN
phai nop)
- Tang, giam chi phi tra tru&c
- Tien lai vay dii tra

- Thue TNDN dii nop
- Tien thu khac t\.r ho1:1t dong kinh doanh
- Tien chi khac t\.r ho1:1t dong kinh doanh
LU'U chuyen ti~n thuan tit ho~t di}ng lII. LU'U chuyen ti~n tit ho~t di}ng dau tU'
1 .Ti~n chid~ mua s~m, xiiy d1,tng TSCD va cac tai san dai h1:1n khac

01
02
03
04
05
06

34,385,168,974
8,686,811,653
8,309,946,576
143,161,897

8
9

43,071,980,627
(6,313,060,256)
1,386,405,4 70

41,673,658,361
5,522,946,727
(682,951 ,270)

(213 ,983,891)

(4,452,986,779)

4,333,413
(233,703,180)
(8, 120,000,000)
537,320,000
(500,593 ,000)
29,618,699,183

(170,682,844)
(547,825,121)
(8,055 ,277,622)
63,200,000
(553,575,795)
32,796,505,657

(13,445,854,325)

(10,928,559,600)

10

11
12
13
14
15
16

20

21

233,703,180

2.Ti~n thu t\.r thanh 1y, nhuQ'Ilg ban TSCD va cac tai san dai h1:1n khac

300,000,001

22
3.Ti~n chi cho vay, mua cac cong C\1 nq cua don

vi khac

23

nq cua don vi khac

5.Ti~n chi chlu tu gop v6n vao don vi khac
6.Ti~n thu h6i chlu tu gop v6n vao don vi khac
7 .Ti~n thu 1ai cho vay, c6 tuc va 1qi nh~n duqc chia
LU'U chuy~n ti~n thuan tit ho~t di}ng dau tU'

24
25
26
27
30

III. LU'U chuyen ticn ru· ho~t di}ng tai chinh
I. Ti~n thu t\.r phat hanh c6 phi~u, nh~n v6n gop cua chU s& hiiu

31

4.Ti~n thu h6i cho vay, ban 1(li cac cong

C\}

32,282,902,658
9,390,755,703
9,210,097,349
(7,819,424)
(359,347,343)
547,825,121

68,989,224
(13,376,865,101)
-

452,266,668
(10,176,292,931)

-

2.Ti~n chi tra v6n gop cho cac chU s& hiiu, mua 11;li c6 phi~u cua doanh

32
33
34

35
36
40
50
60
61
70

nghiep dii phat hanh
3.Ti~n vay ngiin h(ln, dai h1:1n nh~n duqc
4.Ti~n chi tn'l nq g6c vay
5.TiSn chi tra nq thue tai chinh
6. c6 tuc, 1qi nhu~n dii tra cho chU s& hiiu
Luu chuyen ti~n thuan tit ho~t di}ng tai chinh
LU'U chuycn ti~n thuan trong ky (50= 20+30+40)
Tien va tuong duong tien dau k)r
Anh hu&ng cua thay doi t}' gia hoi doai quy doi ngo1:1i te
Ti~n va tU'ong dU'ong ti~n cuoi ky (70 = 50+60+61)

NGU61L~P

Ph an I-T li'u Tft m
4

-

1,064,944,660
(1,337,533 ,750)

-

3,705 ,490,800
(1 ,495,9 14,550)

(25,425,370,618)
(25,697,959,708)
(9,456,125,626)
20,923 ,846,733
64,287,886
11,532,008,993

(27,662 ,412 , 194)
(25,452,835,944)
(2,832,623,218)
=~
21 ,759,478, 183
33,697,944
18,960,552,909


BAO cAo TAl CHiNn TONG HQl>

Cong ty cB phAn D!ch V\1 HK san bay Da Niing
Dja chi: San bay quBc t~ Da Niing

Quy III & 9 thang nam 2015
Miu

s6 809a-DN

so

(Ban hanh theo Thong tU' 200/2014/TT-BTC
ngay 22/12/2014 cua 89 Tai chfnh)

BAN THUYET MINH BAO cAo TAl CHINH GIUA NIEN D(>
Quy III va 9 thting niim 2015

I. D~c di~m ho~t d(}ng ciia doanh nghi~p
1. Thong tin khai quat :
- Cong ty c6 ph~n dich V\1 hang khong san bay I>a N~ng la dan vi c6 ph~n h6a tu daanh nghi~p nha nu6c
tu o5J04!2006.
- Tu ngay 9/9/2009, Cong ty dang ky luu ky va giaa dich c6 phi~u ph6 thong tren thi trucmg UpCam v6i
rna cht!ng khaan MAS .
- Tu ngay 15/7/2014, Cong ty da dang ky giaa dich c6 phi~u ph6 thong tc;ti Sa giaa dich cht!ng khaan Ha
Noi thea Quy~t dinh s6 350/QI>-SGDHN cua Sa giaa dich Chung khaan HaNoi ngay 30/6/2014 .
- v6n di@u 1~: 30.088 .160.000 d6ng
2. Unh Vl,l'C kinh daanh: Dich V\1, thuang mc;ti, v~n chuy~n
3. Nganh ngh@ kinh daanh: - Ch~ bi~n su~t an, kinh daanh an u6ng, hang my ngM .
- Kinh daanh v~n tai hanh khach b~ng Taxi, oto
- Khai thac dich V\1 ky thu~t thuang mc;ti hang khong
- Kinh daanh quang caa, dc;ti ly ban ve l\1B
- Nuoi tr6ng thuy san
4. C~u true daanh nghi~p :
- Cac dan vi tn.rc thuoc :
+ Xi nghi~p san xu~t va cung t!ng su~t an
+ Xi nghi~p thuang mc;ti va dich V\1 an u6ng
+ Xi nghi~p v~n chuy~n Hang khong
+ Xi nghi~p dich V\1 Hang khong
+ Chi nhanh Cong ty tc;ti san bay Cam Ranh

+ Chi nhanh Cong ty tc;ti san bay Phu Bai
+ Trung tam dc;ty ngh@ lai xe ot6-mot6 I>a N~ng
+ Trung tam dc;ty ngh@ lai xe oto-moto
Bao cao titi cltinlt mly liz tang lt(J'p sa li~u ciia tift cii cac ilun vj trlJC tltu{Jc toizn Cong ty, ngoizi bao
cao nay, Cong ty con l(ip Bao cao tfli cltinlt b{J plt(in Van pltong Cong ty chi bao g6m sa li~u ciia cac
dun vj IUJC!t toan t(ip trung t(li tlja ban tltiznlt pita f)iz Ndng.
II. Ky k~ toan, dO'n vi ti~n t~ sif d\lng trong k~ toan
1. Ky k~ taan nam (b~t d~u tu ngay 01/01/2015 k~t thuc vaa ngay 31/12/2015)
2. Dan vi ti@n t~ sir dt,mg trang k~ taan la I>flng Vi~t Nam (VND)
III. Chuftn ffi\l'C va ch~ d(} k~ toan ap d\lng
1. Ch~ do k~ taan ap dvng : Cong ty ap dvng Ch~ do k~ taan daanh nghi~p Vi~t Nam duqc ban hanh thea thong
tu s6 200/2014/TT-BTC ngay 22/12/2014 cua Bo Tai chinh.
2. Tuyen b6 v@ vi~c tuan thu chufrn mvc k~ taan va ch~ do k~ taan: Ban giam d6c Cong ty dam baa da tuan
thu d~y du yeu du cua cac chu~n mvc k~ taan va ch~ do kS taan daanh nghi~p Vi~t Nam hi~n hanh trong
vi~c l~p baa caa tai chinh
IV. Cac chinh sach k~ toan ap d\lng
1. Co· sO' I~p bao cao tai chinh
Baa caa tai chinh duqc trinh bay thea nguyen t~c gia g6c.
2. Ti~n va tU'O'ng dU'O'ng ti~n
Ti@n va cac khaan tuang duang ti@n baa g6m ti@n m~t, ti@n giri ngan hang, tiSn dang chuy~n va cac
khaan d~u tu ng~n hc;tn c6 thai hc;tn thu h6i ha~c daa hc;tn khong qua 3 thang k~ tu ngay mua,dS dang chuy~n
5
I

'


d6i thanh mot luqng ti~n xac dinh cling nhu khong c6 nhi~u rui ro trong vi~c chuy~n d6i.
3. Cac nghi~p Vt.J b~ng ngo~i t~ :
Vi~c ghi nhan, danh gia va xu ly cac khoan chenh l~ch ty gia duqc thvuc hi~n theo huang d~n cua Thong

tu s6 200/2014/TT-BTC ngay 22/12/2014 cua Bo Tai chinh. Theo d6, d6i vai vi~c thanh toan cac khoan
m1,1c ti~n t~ c6 g6c ngo~i t~ phat sinh trong ky thi thvc hi~n theo ty gia thvc tS t~i thai di~m phat sinh giao
djch ngo~i t~ cua Ngan hang thuang m~i nai Cong ty c6 giao djch; d6i vai vi~c danh gia l~i s6 du ngo~i t~
cu6i ky kS toan thi thvc hi~n theo ty gia mua vao cua Ngan hang thuang m~i nai Cong ty rna tai khoan cong
b6 t~i thai di~m kSt thuc ky kS toan.
Chenh l~ch ty gia phat sinh trong ky va do danh gia l~i s6 du cu6i kY duqc phan anh vao kSt qua ho~t
dong kinh doanh trong ky.
4. Cac khoan phai thu:
Cac khoan phai thu duqc trinh bay tren bao cao tai chinh theo gia tri ghi s6 cac khoan phai thu khach
hang va phai thu khac.
5. Himg tBn kho
Hang t6n kho duqc xac djnh tren CO' sa gia g6c. Gia g6c hang t6n kho bao g6m chi phi mua, chi phi chS
biSn va cac chi phi lien quan trvc tiSp khac phat sinh d~ co duqc hang t6n kho a dia di~m va tr~ng thai hi~n
t~i.

Gia g6c hang t6n kho duqc tinh theo phuang phap binh quan gia quy~n va duqc h~ch toan theo phuang
phap ke khai thuang xuyen.
D\,1' phong giam gia hang t6n kho duqc ghi nhan khi gia g6c Ian han gia tri thu~n c6 th~ thl,l'c hi~n duqc
Gia tri thu~n c6 th~ thl,l'c hi~n duqc Ia gia ban uac tinh cua hang t6n kho tri:t chi phi uac tinh d~ hoan
thimh san ph~m va chi phi uac tinh dn thiSt cho vi~c tieu th1,1 chung.
6. Cac khoan dAu tu titi chinh:
Cac khoan d~u tu vao Cong ty con, cong ty lien kSt, lien doanh va cac khoan d~u tu tai chinh khac duqc
ghi nhan theo gia g6c. D\,1' phong duqc tap cho cac khoan giam gia d~u tu nSu phat sinh t~i ngay kSt thuc kY
kS toan. Vi~c trich tap dl,l' phong thl,l'c hi~n theo huang d~n t~i Thong tu s6 228/2009/TT-BTC ngay 07/12/
2009 va thong tu s6 89/2013/TT-BTC ngay 28/06/2013 cua Bo Tai chinh.
7. Titi san cB djnh hfru hinh
Tai san c6 dinh duqc th~ hi~n theo nguyen gia tri:t hao mon lliy kS.Nguyen gia tai san c6 dinh bao g6m
toan bo cac chi phi rna Cong ty phai bo ra d~ c6 duqc tai san c6 dinh tinh dSn thai di~m dua tai san d6 vao
tr~ng thai s~n sang su d1,1ng. Cac chi phi phat sinh sau ghi nMn ban d~u chi duqc ghi tang nguyen gia tai san
c6 dinh nSu cac chi phi nay ch~c ch~n lam tang lqi ich kinh tS trong tuang Iai do su d1,1ng tai san d6.Cac chi

phi khong thea man di~u ki~n tren duqc ghi nhan Ia chi phi trong ky.
Khi tai san c6 djnh duqc ban hay thanh ly, nguyen gia va kh~u hao lliy kS duqc x6a s6 va b~t ky khoan
lai 16 nao phat sinh do vi~c thanh ly d~u duqc tinh vao thu nhap hay chi phi trong ky.
Tai san c6 djnh duqc kh~u hao theo phuang phap duang th~ng dl,l'a tren thai gian huu d1,1ng uac tinh hqp
vai huang d~n t~i Thong tu s6 45/2013/TT-BTC ngay 25/04/2013 cua Bo tai chinh.
Tai san c6 dinh trich kh~u hao theo nguyen t~c tai san c6 djnh tang (giam) thang nay thi duqc trich
(ho~c thoi trich) kh~u hao tu thang sau.
Cong ty thl,l'c hi~n kh~u hao nhanh d6i vai mot s6 tai san c6 djnh Ia phuang ti~n van tai ( xe Taxi .. )
Lo~i tai san
Thai gian kh~u hao (nam)
Nha cua, vat kiSn true
6 - 25
3 - 1o
May m6c thi~t bi
Phuang tien van tai
3 - 10
Thi~t bi d1,1ng c1,1 quan ly
4 - 10
8. Titi san cB djnh vo hinh:
- QuyJn su d1J.ng tlftt : Cong ty c6 quy~n su d1,1ng d~t cua tf\,1 sa Cong ty Ia d~t duqc chuy~n nhuqng
quy~n su dl,lng d~t hqp phap va quy~n su dl,lng d~t khong thai h~n . Cong ty khong thl,l'C hi~n kh~u hao d6i
vai quy~n su d1,1ng d~t khong c6 thai h~n.
- Ole tai siin c6 iljnh vo hinh khac:
Ccic tai san c6 djnh vo hinh khac duqc phan imh theo nguyen gia trir di kh§.u hao luy k€.
6


Khfru hao cua tai san c6 dinh vo hinh khac duqc tinh theo phuang phap ducmg th~ng dt,ra tren thai gian
huu dt,mg UcYC tinh cua tai san. Muc khfru hao phu hqp v6i Thong tu s6 45/2013/TT-BTC ngay 25/4/2013
cua Bo Tai chinh

Lo~i tai san
Thai gian khfru hao (nam)
Ph~n m~m may tinh
4-5
9. Nguyen t~c k~ toan cac hQ'P dBng hQ'p tac kinh doanh:
Cong ty c6 2 Trung Him d~y nghS lai xe oto-mo to ho~t dong theo hinh thuc Hqp d6ng hqp tac kinh
doanh (BCC) la th6a thu~n b~ng hqp d6ng gifra Cong ty v6i cac ca nhan g6p v6n hqp tac kinh doanh d~ cling
thvc hi~n ho~t dong dao t~o nhung khong hinh thanh phap nhan doc l~p . Hoat dong nay duqc d6ng ki~m soat
boi cac ben tham gia g6p v6n,
Tai 2 Trung tam day ngh~ c6 bo may kS toan rieng theo doi va hach toan d~y du cac nghi~p V\1 kinh tS
phat sinh, hach toan Hii 16 tach bach v6i hoat dong kinh doanh khac cua Cong ty.
Cac ben tham gia trong BCC th6a thu~n chia lqi nhu~n sau thuS tu hoat dong dao tao n6i tren sau khi kSt
thuc nien do kS toan nam
10. Chi phi tra trmrc:
Chi phi tra tru6c duqc phan loai thanh chi phi tra tru6c ng~n han va dai h~n. Chi phi tra tru6c dai han
duqc phan b6 trong khoang thai gian rna lqi ich kinh ts duqc dv kiSn tao ra.
11. Cac khoan phai tra va chi phi trich trmrc:
Cac khoan phai tra va chi phi trich tru6c duqc ghi nh~n cho s6 ti~n phai tra trong tuang lai lien quan
d~n hang h6a va dich V\1 da nh~n duqc khong ph\1 thuoc vao vi~c Cong ty da nh~n duqc h6a dan cua nha
cung c§.p hay chua.
12. Chi phi di vay
Chi phi di vay duqc v6n h6a khi c6 lien quan trvc tiSp dSn vi~c d~u tu xay dvng ho~c san xufrt tai san
do dang dn CO mot thai gian du dai (tren 12 thang) d~ CO th~ dua vao SU dl,lng theo ffil,lC dich dinh tfUcYC
ho~c ban. Cac chi phi di vay khac duqc ghi nh~n vao chi phi trong ky.
D6i v6i cac khoan v6n vay chung trong d6 c6 su dl,lng cho ffil,lC dich d~u tu xay dvng ho~c san xufrt
tai san d& dang thi chi phi di vay v6n h6a duqc xac dinh theo ty l~ v6n h6a d6i v6i chi phi lily kS binh quan
gia quy~n phat sinh cho vi~c d~u tu xay dvng CO' ban ho~c san xufrt tai san d6. Ty ~~ v6n h6a duqc tinh theo
ty 1~ lai sufrt binh quan gia quy~n cua cac khoan vay chua tra trong k}', ngoai tru cac khoan vay rieng bi~t
phl,lC V\1 cho ffil,lC dich hinh thanh mot tai san Cl,l th~ .
13. Cac khoan phai tra thuO'ng m~i va phai tra khac

Cac khoan phai tra thuang mai va cac khoan phai tra khac duqc ghi nh~n theo h6a dan, chung tu.
14. van chii sO' hfru:
Vbn cJ plzftn lfU afii
cJ phiiu mua l(li
Khi c6 ph~n trong v6n chu sa huu duqc mua lai, khoan ti~n tra bao g6m ca cac chi phi lien quan dSn
giao dich duqc ghi nh~n nhu la mot thay d6i trong v6n chu sa hfru. Cac c6 ph~n mua lai dUQ'C phan loai la
cac c6 phi~u ngan quy va duqc phan anh la mot khoan giam tru trong v6n chu sa huu.

cJ t{rc

Cac c6 tuc tra cho cac c6 phiSu uu dai phai hoan tra duqc ghi nh~n la mot khoan nQ' phai tra tren CO'
sa d6n tich. Cac c6 tuc khac duqc ghi nMn la nq phai tra trong ky c6 tuc duqc cong b6.
15. Phan ph6i IQ'i nhu~n thu~n :
Lqi nhu~n thu~n sau thuS duqc trich l~p cac quy va chia cho cac c6 dong theo Nghi quySt cua Dai hoi
d6ng c6 dong.
16. Thu~ thu nh~p doanh nghi~p
ThuS su§.t ThuS thu nh~p doanh nghi~p b~ng 22% tren lqi nhu~n thu duqc.
Cong ty c6 dich V\1 dao tao ngh~ lai xe oto - moto duqc huang uu dai v~ thuS TNDN t~i di~m 3 ml,lc
II ph~n H va di~m 2 ml,lc III ph~n H Thong tu s6 130/2008/TT-BTC ngay 26/12/2008 cua Bo tai chinh quy
dinh chi tiSt thi hanh Lu~t thuS thu nh~p doanh nghi~p, theo d6 linh V\fc nay duqc ap dl,lng thuS su§.t 10%
trong su6t thai gian hoat dong.
Chi phi thu€ thu nhap doanh nghi~p trong nam bao g6m thu€ thu nhap hi~n hanh va thu€ thu nhap
7


hoan l1;1i . Thu~ thu nh~p hi~n hanh Ia khoan thu~ du<;rc tinh dva tren thu nh~p chiu thu~ trong nam v6i thu~
su~t ap dt,mg t1;1i ngay k~t thuc nam tai chinh. Thu nh~p chiu thu~ chenh l~ch so v6i lqi nhu~n k~ toan do diSu
chinh cac khoan chenh I~ch t1;1m thai giua thu~ va k~ toan cling nhu disu chinh cac khoan thu nMp va chi phi
khong phai chiu thu~ hay khong du<;rc kh~u trir.
Thu~ thu nh~p hoan l1;1i Ia khoan thu~ thu nh~p doanh nghi~p se phai nop ho~c se duqc hoan l1;1i do

chenh l~ch tC;lm thai gifra gia tri ghi sf> cua tai san va n<;r phai tra cho ffil,IC dich bao cao tai chinh va cac gia
tri dung cho ffil,IC dich thu~. Thu~ thu nh~p hoan IC;li phai tra du<;rc ghi nh~n cho t~t ca cac khoan chenh l~ch
t1;1m thai chiu thu~. Tai san thu~ thu nh~p hoan l1;1i chi du<;rc ghi nMn khi ch~c ch~n trong tuang lai se c6 lqi
nhu~n tinh thu~ dS Slr dl,lng nhfrng chenh l~ch tC;lm thai du<;rc kh~u trir nay.
Gia tri ghi s6 cua tai san thu~ thu nh~p doanh nghi~p hoan l1;1i duqc xem xet l1;1i vao ngay k~t thuc nam
tai chinh va se du<;rc ghi giam d~n muc dam bao ch~c ch~n c6 du lqi nhu~n tinh thu~ cho phep lqi ich cua
mot ph~n ho~c toan bo tai san thu~ thu nh~p hoan IC;li duqc Slr dl,lng.
Tai san thu~ thu nh~p hoan l1;1i va thu~ thu nMp hoan l1;1i pha.i tra du<;rc xac djnh theo thu~ su~t dv tinh
se ap dl,lng cho nam tai san du<;rc thu h6i hay n<;r phai tra du<;rc thanh toan dva tren cac muc thu~ su~t hi~u hrc
t1;1i ngay k~t thuc nam tai chinh. Thu~ thu nh~p hoan l1;1i duqc ghi nMn trong Bao cao k~t qua hoat dong kinh
doanh trir khi lien quan d~n cac khoan ffil,IC dUQ'C ghi thing vao vcSn chu sa hfru khi do thu~ thu nh~p doanh
nghi~p se du<;rc ghi thing vao v6n chu sa hfru.
17. Nguyen tic ghi nh~n doanh thu
Khi ban hang h6a, thanh ph~m doanh thu duqc ghi nh~n khi ph~n Ian rui ro va lqi ich g~n IiSn vai vi~c
sa huu hang hoa do duqc chuySn giao cho nguai mua va khong con t6n t1;1i y~u t6 khong ch~c ch~n dang kS
lien quan dSn vi~c thanh toan tiSn, chi phi kern theo ho~c kM nang hang ban bi tra l1;1i.
Khi cung dp dich Vl,l, doanh thu duqc ghi nh~n khi khong con nhfrng ySu t6 khong ch~c ch~n dang kS
lien quan dSn vi~c thanh toan tiSn ho~c chi phi kern theo. Truong h<;rp dich Vl,l duqc thvc hi~n trong nhiSu ky
k~ toan thi vi~c xac dinh doanh thu trong tung ky duqc thvc hi~n can cu vao ty I~ hoan thanh dich Vl,l t1;1i ngay
k~t thUc nam tai chinh.
TiSn lai, c6 tuc va lqi nhu~n duqc chia duqc ghi nh~n khi Cong ty c6 kha. nang thu duqc lqi ich kinh t~
giao dich va doanh thu du<;rc xac dinh tuang d6i ch~c ch~n. TiSn lai duqc ghi nMn tren ca sa thai gian va
Iai su~t tung ky. c6 tuc va lqi nhu~n duqc chia duqc ghi nh~n khi c6 dong duqc quySn nh~n c6 tuc ho~c cac
ben tham gia g6p v6n du<;rc quySn nh~n lqi nhu~n tu vi~c g6p v6n.
18. Thu~ su~t va cac I~ phi n(}p Ngan sach rna Cong ty dang ap d\lng:
* Thu~ gia tri gia tang :
V~n chuySn su~t an, t6 lai ti~p vien, Taxi, cung ung su~t an, nu6c u6ng, phi phl,lc Vl,l, cung cap cac san
ph~m khac phl,IC Vl,l cac chuy~n bay. Ap dl,lng muc thuS 10%.
Cac hoC;lt dong khac ap dl,lng muc thuS su~t tuang ung theo quy dinh hi~n hanh.
* Cac lo1;1i thuS khac va I~ phi nop theo quy dinh hi~n hanh.

tu

19. Cong c\1 tai chinh:
Ghi nh~n ban diu
Tai siin tai cltinlt
T1;1i ngay ghi nMn ban d~u, tai san tai chinh duqc ghi nh~n theo gia g6c cong cac chi phi giao dich c6 lien
quan tfl,l'c ti~p d~n vi~c mua s~m tai san tai chinh d6 . Tai san tai chinh cua Cong ty bao g6m: tiSn m~t, tiSn
gui ng~n hC;ln, cac khoan phai thu khach hang va cac khoan phai thu khac.
N(J' pltiii trii tai cltinlt
T1;1i ngay ghi nMn ban d~u, n<;r phai tra tai chinh duqc ghi nh~n theo gia g6c cong cac chi phi giao dich
c6 lien quan tfl,l'c ti~p d~n vi~c phat hanh n<;r pha.i tra tai chinh d6. N<;r phai tra tai chinh cua Cong ty bao g6m
cac khoiin vay, phai tra nguai ban, chi phi phai tra va phai tra khac.
Danh gia l~i sau lin ghi nh~n ban diu
Hi~n tC;li chua c6 quy djnh vS danh gia l1;1i cong Cl,l tai chinh sau ghi nh~n ban d~u.

20. Cac ben lien quan
Cac ben du<;rc coi Ia lien quan n~u mot ben c6 kha nang kiSm soat ho~c c6 anh huang dang kS d6i v6i
ben kia trong vi~c ra quySt dinh vs cac chinh sach tai chinh va ho1;1t dong .
8


V. Nhfrng thong tin bB sung
01- Tien va cac khoan tll'O'ng dU'O'ng tien
- Tien m~t
- Tien gui ngan hang
- Cac khoan tuang duang tien
C(]ng
02- Phai thu ciia khach himg
a) Phiii thu cua kluich himg ngiin h(ln (chiem 10% trif len/tong phiii thu

kluich hang)
- LIMITIED LIABILITY COMPANY "NORD WIND"
- LIMITIED LIABILITY COMPANY "IKAR"
- DHT AVIATION INC
b) Pluii thu cua kluich hlmg la cac ben lien quan
-Hang Hang khong quae gia Vi~t Nam
c) Phiii thu cua khach hang ngiin h(ln kltac
Cong
Cuoi ky
03- Phai thu ngin h~n khac
Dv phong
Gia tri
- Lai dv thu
- T~m ung
1, 183,623,144
- Phai thu khac
347,335,618
1,530,958,762
Cong
03adoi

n., phong phai thu ngin h~n kh6

CuBi ky

Diu ky

1,151,349,689
9,030,659,304
1,350,000,000

11,532,008,993

1,651,031 ,439
12,472,815,294
6,800,000,000
20,923,846,733

CuBi ky

Diu ky

1,862,163,503

6,348,364,530

129,030,214

1,568,301 ,560
2,341 ,703,230
2,438,359,740

1,089,487,551
643,645,738
10,900,719,456

4,896,133,252

10,900,719,456
6,117' 733,568

4,896,133,252
4,152,823,964

18,880,616,527

15,397,321,746

Diu
23,088,630

-

612,080,625

-

39,792,480

-

674,961,735

-

CuBi ky
Gia tri

kY
Dv phong

Gia tri

Diu ky

Dv phong

Gia tri

Dv phong

- Cong ty c6 ph~n Hang khong Dong
Duang

1,481,124,999

1,481,124,999

1,481,124,999

1,481 ,124,999

1,481,124,999
1,481,124,999
1,481,124,999
1,481,124,999
Cong
Khoan dv phong phai thu ngan h~n kh6 doi doi v6i Cong ty CP Hang khong Dong Duang duQ'c trich l~p
100% theo cong van s6 320/CV-DVDN ngay 06/11/2009 cua Cong ty gui Cl,lc hang khong Vi~t Nam. Theo
d6 Cong ty CP Hang khong Dong Duang da ngung bay mot thai gian dai va da chinh thuc b! Cl,lc Hang
khong Vi~t Nam rut gi~y phep bay.

04- Himg tAn kho
-Nguyen li~u, v~t li~u
- Cong C\1, dl,lng C\l
-Thanh pham
-Hang h6a
C(]ng gia gBc himg tAn kho

Cuoi ky
Dv phong
Gia tri
3,992,766,540
10,998,532
288,629,717
4,126,064,399
8,418,459,188

05- Chi phi tra trll'o'c :
a) Ngftn h(ln:

9,611 ,996

-

1,622,852,735
4,076,220,020
9,804,538,4 75

CuBi

kY

Diu ky
1,330,220,833

Chi phi bao hi~m phuang ti~n v~n tai, 1~ phi duang bo

504,682,717

565,747,662

Chi phi thue m~t b~ng, thue d~t

711,412,264

610,944,546

109,754,3 89

88,944,839

50,286,234
694,776,946

64,583 ,786
745,025,130

321 ,095,395

729,441 ,796

279,473,217
9

I

-

4,095,853 ,724

1,376,135,604

Chi phi cong Cl,l, dl,lng Cl,l cha phan b6
Phi bao Hinh ban ve may bay, khac
b) Dai h(ln:
- Chi phi cong Cl,l, dl,lng Cl,l cha phan bo
- L~ phi duang bo

.

-

Diu ky
Dv phong
Gia tri

-


- Chi phi thue l\1BKD, khac

94,208,334
2,070,912,550

C()ng
06- Tai san ngan h~n khac
- Ky quy, ky cuqc ngan h~n
- Thue GTGT con duqc khau trir

CuBi ky

15,583,334
2,075,245,963

Diu ky

149,230,720
1,162,647,585

49,230,720
969,256,127

C()ng
1,311,878,305
1,018,486,84 7
- C6ng ty c6 ch1 nhanh t~1 san bay Nha Trang cung ung cac d!ch V\1 hang kh6ng (suat an tren may bay, van
chuy~n sufit an ... ) cho cac Hang Hang kh6ng nu6c ngoai, dtch V\1 nay huang thuS sufit 0% nen thu~ VAT d~u
vao cua chi nhanh duqc khfiu trir toan bo, khoan thuS GTGT con duqc khfiu trir la cua CN Cam Ranh chua
duqc hoan tl.r thang 7/2014-31/08/2015. C6ng ty dang lam thu tt,1c hoan thuS .
07- Tang giam tai san cB djnh hfru hinh quy IIJJ2015:

Nha ctl'a,v~t May moe thi~t
Khoan mvc
ki~n true
bi

PhU'O'ng ti~n Thi~t b! dvng
v~n tai, truyen
cv quan ly

C()ng

d~n

a) Nguyen gia
s6 d~u ky
Mua trong ky
Thanh ly, nh.ban
s6 cu6i ky
b) KhAu hao
s6 d~u ky
Khfiu hao trong ky
Thanh ly, nh.ban
s6 cu6i ky
c)Ghi tri con lai
T~i ngay diu ky
T~i ngay cuBi ky

20,355,875,085
1,179,206,495

8,327,491,361
125,000,000

93,651,985,892
229,338,182

1,055,535,881

21,535,081,580

8,452,491,361

93,881,324,074

1,055,535,881

124,924,432,896

6,558,691,093

1,963,307,922

56,099,350,081

652,399,858

65,273,748,954

751 ,921 ,938

289,945,111

1,957,448,351

46,851 ,381

3,046,166,781

7,310,613,031

2,253,253,033

58,056,798,432

699,251,239

68,319,915,735

13,797,183,992

6,364,183,439

37,552,635,811

403,136,023

58,117,139,265

14,224,468,549

6,199,238,328

35,824,525,642

356,284,642

56,604,517,161

-

123,390,888,219
1,533,544,677

-

-

-

07a- Tang giam tfti san cB d!nh hfru hinh 9 thang/2015:
Nha ci'l'a,v~t May moe thi~t PhU'o'ng ti~n Thi~t b! dvng
Khoan mvc
ki~n true
bi
cu auan lv
van tai. truv~n
a) Nguyen gia
84,748,608,971
1,055,535,881
17,471,942,358

8,202,491,361
s6 d~u kY
9,132,715,103
4,063,139,222
250,000,000
Mua trong ky
Thanh ly, nh.ban
93,881,324,074
1,055,535,881
21,535,081,580
8,452,491,361
s6 cu6i ky
b) Khftu hao
558,697,096
5,433,530, 785
1,387,637,904
52,669,899,295
s6 d~u ky
5,386,899,137
140,554,143
865,615,129
1,877,082,246
Khfiu hao trong ky
Thanh ly, nh. ban
58,056,798,432
699,251,239
2,253,253,033
7,310,613,031
s6 cu6i ky
c)Ghi tri con lai

496,838,785
32,078,709,676
12,038,411,573
6,814,853,457
Tai ngay diu ky
356,284,642
35,824,525,642
14,224,468,549
6,199,238,328
Tai n~ay cuBi ky

-

C()ng

111,478,578,571
13,445,854,325

124,924,432,896
60,049,765,080
8,270,150,655

68,319,915,735
51,428,813,491
56,604,517,161

- ang g1am ta1 san vo h'Ill h quy, IIJJ2015 :
A

Quy~n si'l'

dvng dftt

a) Nguyen gia
10

Phin m~m vi
tinh

C()ng


s6 d~u ky
Tang trong ky
Thanh ly, nh.bim

473,227,100

s6 cu6i kY
b)Khftu hao
s6 d~u ky
Kh~u hao trong ky
Thanh ly, nh.bim
s6 cu6i ky
c) Gia tri con lai
Tai n2av d~u kv
Tai n2ay cuBi kY

473,227,100

08 a-

263,206,000

-

-

-

-

263,206,000

736,433,100

155,490,747
13,265,307

155,490,747
13,265,307

-

-

-

168,756,054

168,756,054

473,227,100

107,715,253

580,942,353

473,227,100

94,449,946

567,677,046

an2 21am ca1 san vo h'm h 9 t h,ang1/2015 :
0

T~

?

A

Quyfn sfr
a) Nguyen gia
s6 d~u ky
Tang trong ky
Thanh ly, nh.ban
s6 cu6i ky
b)Khftu hao
s6 d~u ky

Kh~u hao trong ky
Thanh ly, nh.ban
s6 cu6i ky
c) Gia tri con lai
Tai ngay d~u ky
Tai n2ilY cuBi

Ph~n mfm vi

473,227,100

263,206,000

263,206,000

736,433,100

-

128,960,133

128,960,133

-

39,795,921

39,795,921

473,227,100

-

-

-

168,756,054

168,756,054

473,227,100

134,245,867

607,472,967

473,227,100

94,449,946

567,677,046

8,196,365, 783

*Nguyen gia TSCJJ cu6i ky ilii khfzu hao hit nhtrng vfi.n con siC dtJ-ng t(li ngay
3010912015·
09- Chi phi xay dl}'ng CO'

l.Mua s~m TSCD

d~,Ing

CB da dang

- ~m pm x~y a~,Ing nna

che bien suat an Cam
Ranh
- Chi phi xay d~,Ing nha
kho, nha an, nha xe CBCNV CamRanh
- Chi phi xay di,Ing nha
chS biSn su~t an Phu Bai
- L.P xay d~,Ing kho XN
cung ung su~t an DN
- CP xay d~,Ing xuang
may 21 Nui Thanh
- Xay d~,Ing san tap lai
TTDN Da N~ng

736,433,100

-

- Gia trj con l(li cu6i ky cua TSCJJ hitu hinh dung tti thi chlzp, clim cii tliim biio khoiin

ban dO' dang

Cong

-

kv

2.Xay

736,433,100

Chi phi phat
sinh trong ky

I>Au kY

-

K/c viw TSCD
trong nam

43,946,760,947

K/c giam
khac

cuai ky
-

-

9,132,715,103

9,132,715,103

4,306,773,598

2,997,670,749

-

2,883 ,932,727

2,883 ,932,727

-

81 ,645,091

32,092,931

113,738,022

15,952,728

116,794,909

132,747,637

118,003 ,636

118,003,636

234,824,545

234,824,545

921, 124,850

936,579,395
1,422,155,213

113,052,364

15,454,545

11

-

-

-

C9ng

1,422,155,213


cuai ky
Gia tr!
sa co kha
nang tra DO'

10- Phai tra ngU'()'i ban
a) Cac klwiin phiii trii nglfOi ban ngiin
h(ln(chiim 10% triJ' lenltBng phiii trii)
-Cty TNHH phdn phJi thl:l'C phdm toim
cdu
- Le Ng9c Thjnh
- Cty TNHH scm xudt va thuong mgi Sivet
Truimg Thjnh
b) Phiii trii nglrOi ban ng&n h(ln khac
C(}ng
11a- Thu~ va cac khoan phai n(}p nha
DU'O'C quy III/2015
- Thu~ gia tri gia tang
- Thu~ thu nhap doanh nghi~p
- Thu~ thu nhap ca nhan
- Thu~ man bai
Cone

D~uky

sa co kha
nang tra DO'

Gia tr!

1,251,984,157

1,251,984,157

1,810,792,805

1,810,792,805

583,659,440

583,659,440

1,155,429,456

1,155,429,456

668,324,717

668,324,717

655,363,349

655,363 ,349

1,325,185,290

1,325,185,290

8,588,225, 740

8,588,225, 740

9,134, 715,502

9,134,715,502

9,840,209,897

9,840,209,897

10,945,508,307

10,945,508,307

Da n(}p

Cuai ky

Dftu ky

Phain(}p

146,797,240
1,215,379,743

2,078,833,133
2,429,808,240

528,697,591
1,890,874,574

1,921 ,876,929

303,753,444

300,458,894

1,250,000,000
278,148,117

2,395, 187,983
551 ,008,368

4,809,100,267

3,450,025,046

3,249,949,795

-

11 b- Thu~ va cac khoan phai n(}p nha
nU'O'c 9 thang/2015
- Thu~ gia tri gia tang
- Thu~ thu nhap doanh nghi~p
- Thu~ thu nhap ca nhan
- Thu~ man bai
Cong

Dftu ky

Phain(}p

-

Dan(}p

Cuai

kY

4,713 ,733,143

4,409,979,699

303,753 ,444

3,107,553,554

7,407,634,429

8,120,000,000

2,395,187,983

55,524,884

1,301,815,956

806,332,472

551 ,008,368

3,163,078,438

13,423,183,528

13,336,312,171

3,249,949, 795

Dftu ky

cuai ky

12- Chi phi phai tra
- Uii va_y dl,l' chi
- Chi phi kham sue khoe dinh ky
- Chi phi bao ho lao dong
- CP thue xe tap lai
- Chi phi khac

-

6,278,646

14,000,000

-

9,316,000
21 ,330,000

Cong
13. Doanh thu chU'a thU'c bien ng~n han

- Doanh tltu nh{m tnrO'c
+ Dao t~o lai xe 6 to, mo to t~i TTDN Da N£ng
+ Dao t~o lai xe 6 to, mo to t~i TTDN Hu~
+ Doanh thu quiing cao
Cong

16,879,400

15,576,000

61,525,400

21,854,646

cuai ky
1,816,616,692

12

1,250,118,482

926,356,571

391 ,889,181

637,896,000

461 ,760,000

3,380,869,263

2,103,767,663

cuai ky

14- Phai tra ng~n h~n khac
- Kinh phi c6ng doan
- Biio hiem xa hoi
- Bao hiem y te

Dftu ky

Dftu ky

219,553,241

25,434,691

682,636,633

394,317,131

16,888,243

15,001 ,618


- Nhan ky quy, ky cuqc ng~n h1;1n

5,877,900,000

13,236,930,508

5,876,750,000
4,030,521,567

1,075,851 ,204
2,227,746,169

240,328,204
1,938,746,169

Phiii trii tiSn trach nhi~m giao vien d1;1y lai xe TTDN

170,000,000

185,000,000

Phiii trii khac cho cac c6 dong g6p v6n t1;1i hai TT d1;1y nghS

662,123,785

704,173,103

8,357,341 ,023
743 ,868,327

22,453,582
939,820,509
10,342,025,007

- Cac klwiin pluli trii, phiii n{jp khac
Phiii trii tien ban ve may bay
Phiii trii tien trach nhi~m lai xe Taxi

Phiii trii c6 tuc cho cac c6 dong ph6 thong Cong ty *
Phiii trii khac
C{)ng
"
"
* Phiii trii co tuc cho cac co dong pho thong Cong ty gom :
- c6 tuc dQt 3/2014 va dQt 1/2015 cua cac c6 dong chua luu ky chung khoan:

CuBi kv
s6 c6 kha nang
Gia tri
trii nq

8,357,341 ,023

CuBi ky

15- Phai tra dai han khac
- Y6n g6p hqp d6ng hqp tac kinh doanh
T1;1i Trung tam di10 t1;1o lai xe Da N~ng
T1;1i Trung tam dao t1;1o lai xe Hu~
Cong
16- Vay
va nQ'
thue tai

20,033,908,625

1,640,000,000
2,000,000,000
3,640,000,000

Troni! nam
Giam
Tang

Diu ky
1,640,000,000
2,000,000,000
3,640,000,000

Diu ky
s6 c6 khii nang
Gia tri
trii nq

a- Vay ng&n h(ln:
-Yay
ngan
hang
TMCP
Ngo1;1i
thuang
Yi~t

Nam-CN

Da N~ng
276,502,720

276,502,720

151,879,700

1,337,533,750

1,462,156,770

1'462, 156,770

5,487,890,450

1,051,086,760

138,021,800

4,574,825,490

4,574,825,490

5,764,393,170

1,202,966,460

1,4 75,555,550

6,036,982,260

6,036,982,260

Giam khac

s6 cu6i nam

a- Vay dai h(ln:
-Yay
ngan
hang
TMCP
Ngo1;1i
thuang
Yi~t

Nam-CN
DaN~ng
Cone

5,487,890,450
5, 764,393,170

.

17- Quy khen thuO'ng, phuc IO'i
s6 dftu nam

Tang do trich
tirLN

l~p

Tang khac

13

Chi quy trong ky


Quy
khen
thuang
Quy
!phuc IQ'i
Quy
thuang
ban qmi.n
ly, diSu

460,374,710
466,003 ,619

250,000,000

lhitnh

Cong

600,000,000

926,378,329

850,000,000

-

18- VBn chu sir hii·u :
a)- Ban~ doi chieu bien dong cua von chii sir hfru :
VBn gop ciia Th~ng dU' vBn
Quy dftu tU'
chu so· hfru
cA phftn
phat tri~n

so dU'
dftu
nam
trU'O'C
-Tang
von tu
IQ'i nhuan
trong
nam
tru&c
- Uii
trong
nam
tru&c
DiSu

chinh
theo
TT200
- Trich
Iap cac
quy
-Chi tni.
thu lao
HDQT,
BKS

30,088,160,000

(155,800,000)

326,125,143

4,570,000

1,055,804,710

105,976,000

360,027,619

250,000,000
360,546,000

-

-

Quy dl}' phong LQ'i nhu~n sau
tai chinh
thu~ chU'a
phan phBi va
cac auv

4 77,082,970

22,600,134,664

1,415,832,329

C()ng

53,335,702,777

-

-

155,800,000

-

-

-

477,082,970

-

-

-

-

(477,082,970)

-

36,510,780,007

-

155,800,000

36,510,780,007

-

-

(1 ,450,000,000)

(1,450,000,000)

-

(96,000,000)

(96,000,000)

(155,800,000)

(155,800,000)

- Bu
d~p
th~ng

du
von co
ph~n

14


- Chia
lqi nhuan
cho cac
ben tu
HD hqp
tac kinh
doanh
- Chia
co tuc

cho cac
sa du
cuoi
nam
tru6'c
sa du
dftu
nam nay
-LN
trong

-

-

(912,354,595)

(912,354,595)

-

(32,344,772,000)

(32,344, 772,000)

30,088,160,000

-

803,208,113

-

24,151,988,076

55,043,356,189

30,088,160,000

-

803,208,113

-

24,151,988,076

55,043,356,189

26,977,534,545

26,977,534,545

- Trich
Iap cac
-Chi tni
thu lao
HDQT,
BKS
- Chia

lqinhuan
cho cac
ben tu
HD hqp
tac kinh
doanh
- Chia
co tuc
cho cac
c6 dong
So du
cuoi
nam nay

30,088,160,000

-

b)- Chi tiet von dau tu cua chu sO' hfru:
b.l- Co dong trong nuo·c

- T6ng cong ty Himg khong Vi~t NamCTCP
- CTy DY\1 Himg khong san bay Tan San
Nh~t

- Co dong trong Cong ty
- Co dong ben ngmh
b.-2 - Co dong nu6'c ngoai

-

803,208,113

Ty Ie sO' hii·u

Cuai

ky

(850,000,000)

(850,000,000)

(144,000,000)

(144,000,000)

(662, 123,785)

(662,123, 785)

(34,601 ,384,000)

(34,601,384,000)

14,872,014,836

45,763,382,949

Ty_le sO' hfru

Dftu

ky

93.55%

28,148,620,000

94.49%

28,429,620,000

36.07%

10,854,050,000

36.07%

10,854,050,000

9.85%

2,963 ,910,000

9.85%

2,963,910,000

14.01%

4,214,110,000

14.24%

4,284,040,000

33.62%

10, 116,550,000

34.32%

10,327,620,000

6.45%

1,939,540,000

5.51%

1,658,540,000

15


C(}ng

1oo.oo%1

3o,o88,16o,ooo 1

ca

d)phi~u
- s6 luqng c6 phi~u da phat himh
+ c6 phi~u thzdmg
+ c6 phi~u uu diii
- s6 luqng c6 phi~u dang luu hanh
+ c6 phi~u thuimg
+ c6 phi~u uu dcii ,
* M~nh gui co phieu dang lu'U himh :

1oo.oo% 1

3o,o88,16o,ooo 1

D§u ky

CuBi kv
3,008,816
3,008,816

3,008,8 16
3,008,816

-

-

3,008,816

3,008,816

3,008,816

3,008,816

?

19- LQ'i nhu~n chU'a phan phBi :
Lqi nhu~n nam tru6c chuySn sang
Lqi nhu~n sau thu~ Thu nh~p doanh nghi~p
Cac khm1n tang lqi nhu~n sau thu~
Cac kho<'m giam lqi nhu~n sau thu~
-Chi tra thu lao HDQT, Ban kiSm soat
- Chi tra c6 tuc
+ Chia e6 tzk nam 2013 (a(Yt I : 25%)
+ Chia e6 tire nam 2013 (a(Yt 2: 42,5%)
+ Chia e6 tt'ee nam 2014 (a(Yt I: 40%)
+ Chia e6 tire nam 2014 (a(Yt 2: 40%)
+ Chia c6 tire nam 2014 (a(Yt 3: 35%)
+ Chia e6 tt'ee nam 2015 (a(Yt I: 40%)
- Trich thuong ban di~u himh
- Bu d~p th~ng du v6n
- T<;lm chi tra LN hqp d6ng HTKD (TTDN
- T<;lm chi tra LN hqp d6ng HTKD (TT
Hu~)

10,000 dong

Quy lll/2015

Lfiy k~ 2015

Quy lll/2014

Liiy k~ nam
2014

18,242,563,284

24,151,988,076

17,033,786,103

22,600,134,664

8,861,459,050

26,977,534,545

8,326,002,763

25,367,380,644

12,232,007,498

12,035,264,000

-

36,257,507, 785

144,000,000
34,601 ,384,000

12,270,513,177

12,035,264,000

-

34,878,239,619

96,000,000
32,344,772,000
7,522, 040,000
12, 78 7, 468, 000

12, 035,264,000

12,035,264,000

-

12, 035,264, 000

12,035,264, 000

-

10,530,856,000
12,035,264,000

250,000,000

200,000,000

-

155,800,000

74,721 ,655

385,665,474

146,729,031

445,030,815

122,021 ,843

276,458,311

88,520,146

386,636,804

1,250,000,000
600,000,000

- Trich l~p cac quy
1,250,000,000
600, 000, 000
+ Trieh quy khen thuimf.(, phite l(Yi
13,089,275,689
13,089,275,689
14,872,014,836
14,872,014,836
Lo·i nhuan
sau thu~ chU'a phan phBi
.,
20. co tu'C:
- Nghi quy~t Hoi d6ng quan tri s6 01/NQ-HDQT ngay 15/01/2015 da quy~t nghi vi~c t(:lm ung c6 tuc
b&ng ti~n m~t dQ't 2/2014 v6i muc chi tra Ia 40%/v6n di~u 1~, ngay dang ky cu6i cung (ch6t danh sach c6
dong) : 29/01/2015, thai gian thvc hi~n vi~c chi tra ngay 12/02/2015.
- Nghi quy~t f>HCD s6 03/NQ-f>f>Cf> ngay 20/05/2015 da quy~t nghi vi~c chi tra c6 tuc b&ng ti~n m~t
dQ't 3/2014 v6i muc chi tra Ia 35%/v6n di~u 1~, ngay dang ky cu6i cling (ch6t danh sach c6 dong) : 11/06/2015,
thai gian thvc hi~n chi tra ngay 26/06/2015

- Nghi quy~t Hoi d6ng quan tri s6 05/NQ-HDQT ngay 12/08/2015 da quy~t nghi vi~c t<;lm ung c6 tuc
b&ng ti~n m~t dQ't 1/2015 v6i muc chi tra Ia 40%/v6n di~u 1~, ngay dang ky cu6i cung (ch6t danh sach c6
dong) : 27/08/2015, thai gian thvc hi~n vi~c chi tra ngay 15/09/2015 .

VI. Thong tin bA sung cho cac khoan mvc trinh bay trong Bao cao k~t qua hQat d(}ng kinh doanh:
Chi tieu
21- Tong doanh thuban hang va cung
dp dvv
Trong d6 :
- Doanh thu ban hang
- Doanh thu ban thanh ph~m

Quy lll/2015

Lfiy k~ nam
2015

60,443,130,701

172,047,151,952

Quy lll/2014
52,657,513,799

Lfiy k~ nam
2014
163,244,712,972

5,398,702,208

14,879,275,767

5,406,067,638

14,520,916,128

2,096,173,580

7,768,581 ,580

2,003,901,600

7,882,451 ,600

16


- Doanh thu cun

dich Vl,l

22- Cac khoan giam trir doanh thu

Trong d6 :
- ChiSt khfru thuang mc;ti
- Giam gia hang ban
- Hang ban bi tra lc:ti

52,948,254,913

149,399,294,605

45,247,544,561

140,841 ,345,244

1,669,991,314

3,567,826,083

189,230,000

1,638,678,656

1,389,799,314

4,390,000

1,325,172,657

280,192,000

3,185,744,138
194,545
381 ,887,400

184,840,000

313,505,999

58,773,139,387

168,479,325,869

52,468,283,799

161,606,034,316

22,647,857,347
145,831,468,522

7,409,969,238
45,058,314,561

22,403 ,367,728
139,202,666,588

23- DThu thuin ban hang va cung c§p

dvv
Trong d6 :
- Doanh thu thu~n ban hang h6a, TP
- Doanh thu thu~n cung cfrp dich Vl,l

24- Gia vAn hang ban
- Gia v6n cua hang h6a da ban
- Gia v6n cua thanh ph~m da ban
- Gia v6n cua dich Vl,l da cung cfrp
Cong

25- Doanh thu ho~t di}ng tai chinh
- Uii tien gui, tien cho vay
- Lai chenh l~ch ty gia da thvc hi~n
- Lai chenh l~ch ty gia chua thvc hi~n
-Chiet kha.u thanh toan
Ci}ng

26- Chi phi tai chinh
- Lai tien vay
- L6 chenh l~ch ty gia da thvc hi~n
- L6 chenh l~ch ty gia chua thvc hi~n

- Chi phi tai chinh khac
Ci}ng
27- Thu

nh~p

khac

Thu nhap tu thanh ly, nhuqng ban TSCD
Nhap kho hang tan d1,mg
Cho thue m~t b&ng
Thu nhap tu h6 trq ban hang
Thu nhap khac
Con2

28- Chi phi khac
Chi phi thanh ly TS
Chi thuang tan d1,mg
Xufrt huy hang
Chi phi khac

7,494,875,788
51,278,263 ,599

Quy Ill/2015

Lfiy k~ nam
2015

2,967,450,867

8,266,465,6 17

1,981 ,406,249
37,032,317,808
41,981,174,924

7,113,497,924
103,024,532,363
118,404,495,904

Quy lll/2015

Lfiy k~ nam
2015

18,141,094
76,013,877
8,713,712
102,868,683

Quy Ill/2015
82,784,723
33 ,114,4 18

-

68,989,224
347,324,645
863 ,152

33 ,690,701
450,867,722

Lfiy k~ nam
2015
233 ,703 ,180
49,607,417
144,025,050

115,899,141

Quy Ill/2015

427,335,647

Lfiy k~ nam
2015

Quy Ill/2014

Lfiy k~ nam
2014

2,955,993 ,329
1,782,1 26,662
32,629,072,649

7,919,823 ,002
6,910,223,702
101,509,244,841

37,367,192,640

116,339,291,545

Quy Ill/2014
153,729,287
9,270,124
15,190,648
178,190,059

Quy Ill/2014
184,657,883
9,228,914

193,886,797

Quy Ill/2014

-

Lfiy k~ nam
2014
516,528,935
94,935,700
7,819,424
15,489,246
634,773,305

Liiy k~ nam

2014
547,825,121
73,978,736

621,803,857

Lfiy k~ nam
2014

-

115,772,076

61 ,661,479

156,446,940

-

537,320,000

43 ,200,000

109

8,002,200
661,094,276

43 ,200,000
12,540,032

41 ,750,435

41,750,544

Quy Ill/2015

Lfiy k~ nam
2015

-

117,401,511

Quy Ill/2014

-

18,716,193
218,363,133

Liiy k~ nam
2014
3,452,305

12,233,000

33,776,726

4,275,795

13,327,709

3,966,669

5,138,868

13,942,907

22,023 ,910

21 ,105,172

124,064,971

19,940,205

53 ,503,973

17


Con

37,304,841

29- Chi phi thu~ TNDN hi~n hfmh va lgi
Quy III/2015
nhu~n sau thu~ trong ky
TBng IQ'i nhu~n k~ tmin tru6'c thu~

Diiu, chinh cac khoiin tlzu nh(ip chju
- Di~u chinh tang : Chi phi di~u chinh khi
tinh thu~
- Di~u chinh giam : Uii CL TG chua thgc
hi~n cua ti~n, nq phai thu
TBng thu nh~p chju thu~

162,980,565

Liiy k~ nam
2015

38,158,907

Quy III/2014

92,307,897

Liiy k~ nam
2014

11,291,267,290

34,385,168,974

10,610,431,393

32,282,902,658

21,234,172

21,234,172

156,204,967
156,204,967

23,716,000
23, 716,000

50,050,044
50,050,044

11,312,501,462

34,541,373,941

10,634,147,393

32,332,952,702

169,514,416

879,366,147

211 ,270,083

919,047,6 10

331 ,514,864

792,882,728

340,886,562

1,035,182,476

501,029,280

1,672,248,875

552,156,645

1,954,230,086

168, 932, 718

843,056,657

279,629,027

855,393,904

322,251,283

752,508,653

179,402, 613

792, 335,943

1,443,588

8, 401,690

34,137, 376

7, 093,596
86,031 ,409

53,751,516

-

-

- Thu nh~p chiu thu~ cua TT dao t~o Da
N~ng

- Thu nh~p chiu thu~ cua TT dao t~o Thua
Thien Hu~
TJng thu nh(ip chju thui cua cii hai
Trung tam
+ Hoqt dc)ng dew tqo du(JC huang U71
dai thu~ tqi DN(*)
+ H oqt dc)ng dew tqo du(JC huang U71
dai thu~ tqi Hu~(*)
+ Hoqt dc)ng giuxe, cho thue kh6ng
du9·c h£r6ng uu dai thu~
+ H oqt dc)ng khac

- Thu nh(ip chju thui cua Cong ty
+ H oqt dc)ng kinh doanh chinh

+ H oqt dc)ng khac
Chi phi thu~ thu nhap hien hanh
- Thui thu nh(ip doanh nghifp cua TT
tliw t(lo
+ H oqt dc)ng dew tqo du(JC huimg U71
dai thu~ (*)
+ Hoqt dc)ng giu xe, cho thue kh6ng
a£f(JC huimg £fU aai thu~

10,811,472,182

42,546,189
32,869,125,066

10, 785,792,416
25,679,766

32,330,360,967

2,429,808,240

10,081,990,748
10,080, 760,291
1,230,457

30,322,997,170

7,407,634,429

2,284,428,630

6,915,522,014

51,284,359

176,426,914

66,390,665

232,203,03 7

49,118,400

159,556,531

45,903,164

164,772,985

317,588

7,510,223

1,560,591

11,825,334

538,764,099

+ H oqt dc)ng khac

1,848, 371
9,360,161
18, 926,910
- Thui tlzu nh(ip doanh nghifp cua
2,378,523,881
7,231,207,515
2,218,037,965
Con2 tv
2,372,874,332
7,112,679,413
2,217,767,264
+ Hoqt dc)ng kinh doanh chinh
5,649,549
118,528,102
270,701
+ H oqt dc)ng khac
LQ'i nhu~n sau thu~ TNDN
26,977,534,545
8,326,002, 763
8,861,459,050
* Ho~t dong dao t~o nghe duqc huang uu dai thue thu nh~p doanh nghi~p v6i thue suat 10%
trinh ho~t dong cua hai Trung tam dao t~o ngh~ lai xe oto-moto cua Cong ty.

30- Lai

CO'

ban tren ca phi~u

Lqi nhu~n k~ toan sau thu~ TNDN

Cac khoan tang ho~c giam lqi nhuan k~
to{m

252,748,723
30,378,722,616

Quy 111/2015
8,861 ,459,050

(196,743 ,498)

18

Liiy k~ nam
2015
26,977,534,545

(662, 123,785)

Quy III/2014
8,326,002,763

(235,249, 177)

55,725,446

55,604,719
6,683,318,977
6,671 ,059,378
12,25 9,599

25,367,380,644

cho suot qua

Liiy k~ nam
2014
25,367,380,644

(831 ,667,619)


- Cac khocm aiJu chinh tang
- Cac khocm aiJu chinh giam
+ L(li nhugn phdn chia thea h9P
adng h(lp tac kinh doanh

sa

Lqi nhuan phan b6 cho c6 dong
hfru c6
Iohi~u oh6 thong
c6 phi~u ph6 thong dang luu himh binh
Iauan trong kv
Uii ca biin tren c6 phi~u

31- Chi phi san xuAt, kinh doanh theo
yeu to

196,743,498

662,123, 785

235,249,177

831,667,619

196,743,498

662,123,785

235,249,177

831 ,667,619

8,664,715,552

26,315,410,760

8,090,753 ,586

24,535,713 ,025

3,008,816

3,008,816

3,008,816

3,008,816

2,880

8,746

2,689

8,155

Quy lll/2015

Lfiy k~ nam
2015

Quy lll/2014

Lfiy k~ nam
2014

- Chi phi nguyen li~u, nhien li~u

18,278,864,011

51 ,700,085,912

15,751,346,158

50,179,369,214

- Chi phi nhan cong

12,572,162,113

38,698,957,226

11,736,038,939

35,283,202,171

- Chi phi vat li~u SX

1,385,862,664

4,584,290,598

1,470,411 ,250

4,932,257,932

656,885,350

1,613,680,221

865,642,851

2,135,330,396

3,059,432,088

8,309,946,576

3,087,538,545

9,210,097,349

4,341 ,830,326

11,955,500,926

3,597,268,257

10,516,234,373

- Chi phi khac b~ng ti@n

4,210,799,923

9,485,955,606

2,457,158,943

6,934,921 ,052

C(}ng

44,505,836,4 75

126,348,417,065

38,965,404,943

119,191,412,487

- Chi phi dt,mg Cl,l SX
- Chi phi kh~u hao tai siin c6 dinh
- Chi phi dich V\1 mua ngoai

32- Bao cao b(}

ph~n

Cong ty c6 ca.c dan vi h~ch tm1n phl,l thuoc la cac chi nhanh, cac dan vi lien k~t (hai Trung tam dao t~o
ngh@) ho~t dong tren cac dia ban khac nhau la Tinh Thua Thien HuS, Tinh Khanh Hoa va thanh ph6 Da N~ng,
m6i dan vi chiu rui ro va thu duqc lqi ich kinh t~ khac v6i cac dan vi khac. Vi vay, Cong ty trinh bay bao cao
cac dan vi theo khu V\IC dia ly rna Cong ty hoat dong Cl,l thS nhu sau:

Thanh phB Da Ning

Quy 111/2015

Doanh thu

Cac khocm giam trir D T
Gia v6n
Tai siin c6 dinh HH

- Nf(Uyen ~ia
-Haomon

Van phong
TT d~y ngh~

lai xe oto,
Cong ty (Cac
dO'n vj h~ch moto MASCO
Da Ning
toan t~p trung
(h~ch toan
t~i Da Ning)
ph\1 thu(}c)

Tinh Khanh
Hoa (Chi
nhanh Nha
Trang)

Tinh Thira Thien Hu~
Chi nhanh
Phu Bai

TT d~y ngh~
lai xe oto, moto
MASCOHu~

3,192,887,401

19,776,587,856

911 ,618,050

250,770,000

1,324,566,319
37,570,667

2,174,072,326

420,584,597

25,090,314,806

2,153 ,377,932

12,100,551 ,839

1,061,043,208

1,575,887,139

137,601 ,928,745

12,211 ,788,208

36,541,613,803

1,600,496,442

6,193,710,587

85,507,020,404

7, 003,753,104

27,859,105,154

944,966,734

4,346, 020,600

52,094,908,341

5,208,035,104

8,682,508,649

655,529, 708

1,847,689,987

33,975,016,799

19

49,448,000


Thanh phB Da Ning

Liiy k~ 9 thang/2015

Doanh thu
Cac khocm J(iam tn'r DT

Gia v6n
T

-Nguyengia
-Haomon

Van phong
TT d~y ngh~
Cong ty (Cac
lai xe oto,
dO'n vj h~ch motoMASCO
toan t~p trung
Da Ning
t~i Da Ning)
(h~ch toan
phl} thui)c)
94,100,210,760
2,320,418,971
71 ,057,149,703

8,453,847,244
362,235,400

Doanh thu
Cac khoan giam tn'r D T
Gia v6n
Tai san c6 dinh HH
-Nguyengia
-Haomon

Liiy k~ 9 thang/2014

Doanh thu
Cac khoan 1;iam tn'r D T
Gia v6n
Tai san c6 djnh HH
-Nguyengia
-Haomon

59,671 ,031 ,506
688,766,038

Tinh Thira Thien Hu~
Chi nhanh
Phu Bai

TT d~y ngh~
lai xe oto, moto
MASCOHu~

4, 131 ,255,742

5,690,806,700
77,122,000

34,373 ,360, 161

119,283 ,674
3,211 ,143,330

33 ,412, ll2,063

5,543 ,432,478
1,795,718,000

19,176,596,505

289,437,026

4,219,410,233
2,498,330,613

85,507,020,404

7, 003,753,104

27,859,105,154

944,966, 734

4,346,020,600

52,094,908,341

5,208,035,104

8,682,508,649

655,529, 708

1,847,689,987

Thanh phB Da Ning
Quy 111/2014

Tinh Khanh
Hoa (Chi
nhanh Nha
Trang)

Van phong
Cong ty

TT d~y ngh~
lai xe oto,
motoMASCO
Da Ning

Tinh Khanh
Hoa (Chi
nhanh Nha
Trang)

Tinh Thira Thien Hu~
Chi nhanh
Phu Bai

TT d~y ngh~
lai xe oto, moto
MASCOHu~

26,357,284,738

2,860,127,418

20,351 ,308,208

98,280,000
1,853,171 ,921

12,633 ,378,261

972,198,428

1,557,135,822

112,944,252,813

11,763,360,256

28,440,337,617

1,318,830,861

5,712,955,187

67,863,775,608

7, 003,753,104

23,350,662,777

715,628, 552

4,346,020,600

45,080,477,205

4, 759,607,152

5,089,674,840

603,202,309

1,366,934,587

Thanh phB Da Nine
Van phong
TT d~y ngh~
Cong ty
lai xe oto,
motoMASCO
Da Ning
74,339,139,673

7,792,987,127

1,099,331 ,683
56,975, 179,613

242,325,999

5,335,501 ,651

22,783 ,298,403
67,863,775,608

2,244,145,952
7, 003, 753,104

45,080,477,205

4, 759,607,152

19,999,351,819

Tinh Khanh
Hoa (Chi
nhanh Nha
Trang)

1,380,915,270

2,059,834,554
90,950,000

Tinh Thira Thien Hu~
Chi nhanh
TT d~y ngh~
Phu Bai
lai xe oto, moto
MASCOHu~

70,652,351 ,774
143,477,830

4,054,656,585
17,293,144

46,555,316,979
18,260,987,937

3,093 ,551 ,506

5,866,230,840
136,250,000
4,379,741 ,796

23,350,662,777

112,426,243
715,628,552

2,979,086,013
4, 346,020,600

5,089,674,840

603,202,309

1,366,934,587

* Van phong C6ng ty bao g6m cac don vj hqch toim tqp trung hoqt dr)ng tqi dja ban thcmh phd Da Nfmg:
- Xi nghi¢p san sucit va cung img sudt an may bay
- Xi nghi?p thll'071g mqi va djch V¥
- Xi nghi?p vqn chuydn hanh khach
-Xi nghi?p djch V¥ Hang kh6ng

33- Cac ben c6 lien quan
r lt t r(Jnf: yeu
" VOl
,. cac
, ben co rA
len lfU(tn
a- G.UIO fiJC
Ni)idung
Quy 111/2015
nehieP vu
A

Doanh thu

,

21 ,550,654,805

20

Liiy k~ nam
2015
54,130,972,690

Quy lll/2014
13,727,021,220

Liiy k~ nam
2014
42,689,371 ,780


Tong cong ty Hang
khong Vi~t Nam
Hoi dong quan tri, Ban
ki~m soat
Ban t6ng giam d6c

c6 tuc duQ'c
huang
c6 tuc da tnl
Thulao

4,341,620,000

-

12,482,157,500
4,341,620,000

Thu nhap

520,200,000

,

1,713,950,000

4,341 ,620,000
7,326,483, 750

11,668,103,750
7,869,186,250

-

51,000,000

415,138,665

1,630,826,985

Doanh thu glaO d)ch VOl Tong cong ty Hang khong Vi~t Nam gom doanh thu cung ung suat an, van
chuy~n su~t an cho cac chuy~n bay noi dia va qu6c t~ di va d~n t~i cac san bay Da N[ng, Phu Bai, Cam Ranh,
van chuy~n t6 lai, ti~p vien t~i m~t dk Doanh thu m~t hang chan d~, m~t kinh tren may bay.
>;<

b-

sa dU' vo·i cac ben co lien quan

..

30/09/2015

30/09/2014

Ncr phai thu
TfJng cong ty Hang khong Vi~t Nam
10,924,454,956
5,252,346,458
NQ· phai tra v~ cA ttl·c
TfJng cong ty Hang khong Vi~t Nam
8,140,537,500
4,341,620,000
*NO' phai thu Tong cong ty Hang khong Vi~t Nam cho cac khoan cung ung dich V\.1 n6i tren, vi~c thu hoi cac
khoan nQ' phai thu vai T6ng cong ty thuang dUQ'C hoan t~t vao cac ky k~ toan k~ ti~p.

sa

34li~u so sanh
34a- Ap rl'!ng chi il{j ki toan mOi
K@ tu ngay 0 1/0 1/2015, Cong ty da ap dt,mg Thong tu s6 200/20 14/TT-B TC ngay 22/12/20 14 cua Bo
tai chinh huang d~n Ch~ do k~ toan doanh nghi~p thay th~ Quy~t dinh s6 15/2006/QD-BTC ngay 20 thang 3
nam 2006 cua Bo tai chinh va Thong tu s6 244/2009/TT-BTC ngay 31 thang 12 nam 2009 cua Bo Tai chinh.
Cong ty da trinh bay l~i cac s6Ii~u so sanh theo quy dinh cua Ch~ do kS toan doanh nghi~p mai nay.
34b- Anh hu·ii'ng cii.a vi~c tip rl'!ng chi il{j ki toan mOi

Chi tieu

Miisa

sa li~u trtro·c
iliJu chinh

DiJu chinh do
thay aJi chinh
sach ki toan

sa li~u sau
iliJu chinh

Ghichu

Tren biing can t/Bi ki toan

l.Phai thu ngim hqn

136

62,881,110

612, 080, 625

2. Tai san ngim hqn khac

155

661 ,311 ,345

(612,080,625)

49,230, 720

(i)

3. Quy ddu tu phat tri~n

418

326,125,143

477,082,970

803,208,113

(ii)

477, 082,970

(477,082,970)

400,961,623

(300,000,001)

100,961,622

(iii)

354,148,991

(300, 000,001)

54,148,990

(iii)

4. Quy d~· phong tai
chinh

674,961,735 (i)

(ii)

Tren bang ki qua ho(lt
il{jng kinh rloanh
I. Thu nhc;ip khac

31

2. Chi phi khac

32
'

(i): Dieu chinh tang Phai thu ngan h~n khac dong thai dieu chinh giam Tai san ngan h~n khac VOl so tlen :
612.080.625 d6ng do trinh bay l~i khoan T~m ung cua CB-CNV theo Thong tu s6 200/2014/TT-BTC ngay
2211212014 cua Bo tai chinh huang d~n Ch~ do k~ toan doanh nghi~p.

(ii): DiSu chinh tang Quy d~u tu phat tri@n d6ng thai diSu chinh giam Quy dv phong tai chinh vai s6 tiSn :
477.082.970 d6ng do vi~c kSt
(iii): DiSu chinh giam thu nhap khac d6ng thai diSu chinh giam chi phi khac vai s6 tiSn 300.000.001 d6ng
do trinh bay l~i khoan thu nhap tu thanh ly tai san c6 dinh theo Thong tu s6 200/2014/TT-BTC ngay 22 thang

21
---- 1


12 nam 2014 cua Bo tai chinh huang d~n ChS do kS toan doanh nghi~p.

34- St.~· ki~n phat sinh sau ngay k~t thuc ky k~ toan
* Khong c6 SlJ ki~n quan trong nao phat sinh sau ngay kSt thuc ky kS toan yeu du 'phai di~u chinh ho~c cong
b6 trong cac Bao cao tai chinh.
Nguiri

K~ toan truiYng

l~p

~

Ph an J-T uu T tim

Nguyfn Thl Minh Hu)en

22

-

1

--,-

Ba Ndng ngay .Z~ thang ADniim 2015

TBng giam dBc