Báo cáo tài chính hợp nhất quý 3 năm 2014 - Công ty Cổ phần Ánh Dương Việt Nam
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tuong dudDg tian cu6i
ki
(70 =
s0+60+61)
4
\_b.Vd TbiMinh Thu
DAng Hodng Sang
Dang Th! Lan Phuong
Ngudi lap
K6 toen kudng
Tdng ciam d6c
Tp.HCM, ng6? 20 thdng l0 ndn 2014
di
.000)
204.554.112.466
'-9/
bdo cdo
6.083.742.756)
(86.782.741.000)
VuP
cd
utti hihh
I
(13.492.983.303)
3J.797.94t.063
k!
(3
(30.7r 5.491.857)
r39,340.463.75t
(50 =20+ 30 + 40)
196.360.607.841
chlsh
li
phA, khonx hd kch tati cla &1a cdo hi chinh nar
'tl
Mriu s6 B 09 - DN
CONG TY cO PHAN ANH DTIONG VIET NAM
THIJYfT MINH BAO CAO
CHO
TiI
CHiNH HgP NHAT
TH.'I KV TAI CHi]\T KfT TH(C
NG,A.Y JO TTITIXG 09
NiM
20 14
Don \ irinh:D6ng
I
Viit \dm
TH6NG TIN C6NG TY
C6ng ty C6 phin Anh Duong ViCt Nam ("C6ng ty") ld mQt c6ng ry c6 phin dLrgc thiLnh l(ip theo Luat Doanh nghiQp cia
ViCt Nam theo Gi6y chung nhAn dang
ki
kinh doanh ("GCNDKf'D") s6 4103001723 do Sd K.i hoach vd Ddu tu Thliirih
phii Hd Chi Minh clip veLo ngdy l7 th6ng 7 ndm 2003 vd cAc GCNEKKD diAu chinh sau d6.
C6 phiiiu cria o6ng ty ilugc nicm y6t t+i Sd Ciao dich Chrmg kho6n Thinh ph6 Hd Chi Minh theo Gidl phip ni€m ydt so
8I/QD-SGDHCM clo s; ciao dich Ch;ng khoitn Th;nh ph?l Hb chi Minh cdp ngdy 23 th6ng 7 nnn 2008.
Hoat dong chinh trong lci hien t?i crla C6ng fy ld cung ciip c6c dich vu van tii hdnh kh6ch bing xe taxi vi kinh doanh v6n
tei hdnh khdch theo hqp ddng; kinh doanh dich vu du lich lii hanh nqi dia ri qu{ic tii; dai li ben vd miy bay; vd cho thu€
C6ng ty c6 tru sd chinh dang ki tei si1648, Duong Nguy6n Trai, Phudng I l, QuAn 5, Thdnh phi5 H6 Chi l"tintr, vlCt Nam
56lupngnhenvi6nciaC6ngtyviongdy30th6ng09nnm2014lal5..189(ngdy3lthnng12ndm20ll:13.575).
2. CO Sd TRiNH BAY
2,1 ChuAn mlrc vd Chii d9 k6 torn 6p dung
C6c b6o c6o tdi chinh riCng giiia nien dO cia COng ty duqc finh bdy bing ddng ViQt Nam ("\rl'lD") phij bqp voi Chi: dO
Beo c6o tdi chinh gifa ni6n da vd cdc Chuin mLrc kd todn viet
k6 tgin Vigt Nam, ChuAn mW k6 toen Viet Nam s6
27
Na;C'CMKT\N")
$
I
g
' *
t
kh6c do BO Tai chinh ban hanh theo:
Quyiit dinh sii 149l2001/Qb-BTc ngay
3l
th6ng 12 nem 2001
vi
vipc ban hAnh b6n ChuAn m$c k6 to6n Viqr Nam
(Det 1);
Quy6t dinh s6 165/2002/QD-BTC ngny 31 theng 12 ndm 2002 vA viQc ban hinh s5u Chuin muc k6 toin Vigl Nam
(Dst2);
Quyi;t dlnh sii 234/2003/QD-BTC ngdy 30 th6ng 12 nam 2003 vA viQc ban hiLnh s6u Chu6n rnuc kd to6n Viet Nam
(Dqt 3);
(DoJ
Quy6t dinh s6 1212005/QD-BTC ngdy l5 thrng 2 ndm 2005 v6 viQc ban hdnh s6u Chuin lnvc k6 to6n vigt Nan
4); vd
Quyitt dinh s6 100/2005/QD-BTC ngay 28 thang 12 nlrn 2005 vd vi€c ban hinh b6n ChuAn muc k6 to6n Vi€t Nam
(Dat 5).
Theo d6, beng can d6i kii todn ri€ng giiia ni€n dQ, b6o ctu k6t qui ho4t dong kinh doanh ri6ng gifa niCn d0, b6o c6o luu
chuy6n tidn tQ ri€ng gita niCn dO vd c6c thuy6t minh b6o c6o tdi chinh ri6ng giiia nien d0 dlrqc trinh bdy kdm theo vi vioc
su dgng cric b6o c6o niLy kh6ng ddnh cho c6c d6i ttrQng kh6ng duq c cung
th6ng le kii ro6n t?i ViCt Nam vd hon noa kh6ng
vd luu chuy6n tidn
tC theo c6c nguy€n
duo.
c
cip
c6c th6ng tin vA
cic thrl tuc vd nguy€n tic vi
chi dlnh trinh bey tinh hinh tai chinh, k6t quA hoet dong kinh
ric vd th6ng le k6 to6n dsqc chlip nhAn rong rai d cec nu6c ve lanh th6 khdc ngoai
Vigt Nari.
Cdc thtyA ninh cla btio cdo tdi chinh
doanh
h ph.in kh6nc thd hch rdi cna bdo ctio ndy
Tiane 8
I
i
tdi chinh ri€ng gi0a
Cdng ty li c6ng ty m9 cia mot c6ng ty con nhu duqc trinh bdy tai Thuy6t minh s6 16 cia c6c beo c6o
C6ng ty vd c6ng ty
niCn dO vi C6ng ty dang trong qu6 trinh hoin thanh cec b6o c6o tdi chinh hqp nhit giiLa niCn dO cia
di dap $ng cac
con (.,Nh6m C6ng ty") vAo ngey vd cho lci k6 to6n mubi hai th6ng kiit thic ngdy 30 thdLng 09 nam .2014
quy dlnh vA c6ng bil th6ng tin hign hanh.
nh6t gina ni€n
Nguoi si dung n€n dac cr{c b6o c6o tdi chinh ri6ng giiia niCn dO ney cr)ng v6i cec b6o c6o tdi chinh hqp
cia Nh6m c6ng ty vio ngdy va cho lcj k6 to6n mudi hai th6ng k6t thric
ddy dn vd t6ng qu6t vd tinh hinh tdi chinh hqp nhiit gitia ni€n dQ' k6t
tinh hinh luu chuydn tiAn tc hqp nh6t gi&a nien
2,2 Innh thtic sd
dO
ngaLy
3l
qui hoat
th6ng 12 nam 2013 d6 c6
dQng
duo.
dO
c th6n8 tin
kinh doanh hqp nh6t giia nicn dO vd
ciaNh6m C6ng ty.
ki todft dP dltng
Hjnh thirc s6 kii torn duq c ep dtmg cia C6ng ty
li
Chring tir ghi s6'
2,f, Nia dA kl hd
vd k6t th!'ic ngdy
Nicn d; kii torn cia C6ng ty 6p dung cho viec lAp cac b{o c6o tdi chinh ri6ng bit diu tu ngdy I th6ng I
I I th6ng 12.
2,4 Don
vitiin
CAc b6o
3
'
G kd
bdn
cio tai chinh ri6ng giiia ni6n d0 tluqc lap bing ilon vi ti'n
tC stl dtmg trong kit to6n
cia C6ng ty la VND
r6M T,ir cAc cHiNH sAcH Kf roAN cI{U Ytu
3t ridi
Tidn bao gdm tidn m{r t4i quy
vi
tiAn gr}i ngin hAng.
3,2 Hing tdn kho
ki9n hign tai vd gi6
Hdn! 6n kho d'qc ghi nhan theo gi6 thAp hon giiia gie thdnh d6 dua m6i sAn phAm d6n vi tri vA diAu
rrj rhuin c6 fta th$c hiin duqc.
c;6 tri rhuan c6 th6 thuc hiCn dugc ld gie ben
'6c
tinh cia hdng tdn uoo trong diau kien kinh doanh binh thudng tm chi
phi usc tinh d6 hoen thdnh vA chi phi ben hdng uoc tinh
C6ng O dp dyng phwrng phdp kA khai thtdng ).nyAn di hgch todft hing:ln kho
chi phi mua theo phuong ph6p binh quin gia quy6n
C6ng cu, dung
rti gii tti dtf xic
tlinh ftht sau:
cu -
D$phirng cho hd g tin kho
Cac thltyit minh
cia bdo c6o hi chinh ld phAn kh6ng
thA
fich rdi aia bdo cdo nav
Trang 9
tri du ki6n bi t6n thit do c6c khodn suy giAm trong gii tr! (do
giem gi6, hu h6ng, kdm pham chlit, l5i thoi v.v.) c6 thd xey ra d6i v6i c6ng cu, dung cu thugc quyin so hDu cira Cdng t)
DU phdng cho hing tdn kho dugc trich lAp cho phin gi6
dya tr6n bing chring hgp
It
vd slr suy gidm gi6 tri vao ngiy
gid hing tdn kho duqc h?ch to6n vdo
3;
gii viln
kit
thnc
ki
kd todn. Sii tdng
hoic giin khoin du phdng g;am
hdng b6n trong kj,.
Cic khoen phai thu
C6c khodn phei thu duqc trinh bey trCn cdc b6o c6o tdi chinh rieng giiia nien dO theo gid
kh6ch hirng vd phai thu kh6c sau khi c6n
tri
trj ghi
c6c khodn du phdng duqc lap cho c6c khoan phAi thu
sd c6c khoeLn phdr thu tu
ki6 ddi.
Dq phdng ng phai thu kh6 ddi tha hiCn phan gi6 tri cia c6c khoan phei thu md C6ng ty dg kiiln kh6ng c6 kha nnng thu hdi
vdo ngdy kilt thLic lc! k6 to6n.
Ting ho{c giAm sit du tdi khoan d{ phdng dugc h{ch toen vdo chi phi
quaLn
li
doanh nghiep
trong ky tren beo c{o k6t quA hoat dong kinh doanh ricng giiia niCn ifo.
3,4 Tii
siin
ci dinh hiru hlnh
Tdi sen cii dlnh hdu hinh iluoc th6 hien theo nguycn gi6 trlr di gi6 hi khiu hao Iny k6.
Nguycn gi6
taLi
sdn
cii dinh hru hinh bao gdm gi6 mua vd nh&ng chi phi c6 li6n quan tryc ti6p d6n vi€c
dLra
tai sin vio sin
sdng ho4t dQng nhu dg kitin.
C6c chi phi mua sim, nang cap vd d6i m6i tdi san ci5 dinh hftu hinh dugc ghi tang nguyen gi6 clia trii sen
vi chi phi
beo
tri,
slia chla ddqc hach todn vd,o k6t quA hoat dong kinh doanh ri6ng gi8a niCn dO khi ph6t sinh.
Khi tdi sen c6 dinh htru hinh dugc b6n hay rhanh Ii, nguy€n gi6 vd gi6 tri khdu hao liiy kit duo. c x6a s6 vd c6c khoAn lai
16
phAt sinh do thanh ly tdi sin dAu dugc h4ch to6n vdo kdt qu6 hogt dQng kinh doanh ri6ng giiia ni6n dO.
3,5 ThuA fii sA,t
ViCc x6c dinh m6t th6a thu4n c6 phAi Id rh6a thuAn thue tii sen hay kh6ng dua rren bdn ch;r clla ihda rhuan do tai thoi
di€q,khdi dAu: liCu viec thuc hiCn th6a thu4n ndy c6 phf thuoc vdo viCc si dung mot tdi san nhiit dinh vA th6a thu4n c6
bao !6m diiu khoin vd quyan su dung tdi san hay kh6ng.
Th6a thuAn thu€ tdi san duo. c phdn lo?i ld thue tdi chinh n6u theo hqp ddng thuC tdi seLn ben cho thud chuyin giao phin lon
rui ro vd lqi ich g6n lidn v6i quy6n sd hiiu tai sen cho b€n di thuc. Tllt ca cec thda thuin thu€ tdi san khec duq c phin loai
ld thue hoat dong.
Tdi san theo hqp d6ng thue
thuC rdi sen theo gie
di
chinh dugc viln h6a tr6n
tr! th6p hon gita gi6 tri hqp
li
ctia
b6Lng cAn
tii
d6i k6 todn ri6ng gina nien dd t?r thoi diim khoi rliu
sen thue ve gi6
tri hi€n tai cia
khoAn tbanh to6n tian thu6 t6i
thi6u. Khodn tidn g6c trong cec khodn thanlr toen riSn thuC trong tuong lai theo hgp ddng thuC tdi chinh dugc hach toin
.
nhu khoen ng phai tre. Khoen tian lai trong c6c khoan thanh toen tidn thu6 dlrqc hach toin vdo kiit qua hoat d6ng kinh
doanh ri€ng
gita ni6n
dO
trong su6t thoi gian thue tdi san theo lai sutit c6 dinh tren sii au cdn lai cfia
khoeLn
ng ihu6
tii
chinh phii tra.
tii
chinh dd dugc v6n h6a ilugc trich khriu hao theo phuong phip khiu hao dsdng thing theo th
sd htu rdi sen khi hiit hen cia hgp ddng thue.
C^c khoin dAn thue theo hqp ddng thu€ ho4t dong dugc hach to6n vdo k6t qud hoat dong kinh doanh ri6ng giila niCn dO
Tdri sdn thue
theo phuong ph6p duong thing Lrong thoi hqn cua hap dong thue.
Cdc thuyA ninh cna bdo cdo
di
chinh
IA
phAn kh6ng th.t tdchtdicna b.la cdo
n6,
Ttang
1A
.r.
3,6 Tdi tiift tO ltitth
Tdi sen v6 hinh dugc ghi nhan theo nguyen gie
Nguy€n gi6 tai s6n v6 hinh bao gdm gi6 mua
trt
vi
di gi6 tri kh6u tn) Iny k6.
nhirng chi phi c6 liCn quan tryc ti6p d6n viQc dua tdi san veo str dung nhu
du kitin.
Cic chi phi ndng c6p vd d(ii mdi tAi san v6 hinh duoc ghi tdng nguyen gi6 cria tdi san vi c6c chi phi kh6c tiugc h4ch to6n
vao k6t que hoat dong kinh doanh ricng giila nien d0 khi phdt sinh.
Khi tdi san v6 hinh duqc blin hay thanh li, nguyen gi6 vi gi6 tri kh6u tru liiy kti dugc x6a s6 vA c6c khoen lai 16 ph6t sinh
do thanh
l! tii
3,7 Khdu hqo
vA
sin dilu dugc h4ch to6n vdo kiit qua ho?t dong kinh doanh ri6ng gi&a nicn
khda
dO
fit
hao tai san ci5 dinh hnu hinh, rdi s^n c6 dinh thuc tai chinh vd khliu triJ tei san v6 hinh duo. c trich theo phuong phap
Khiu
htu dung udc tinh cia cic tdi
kh6u hao dunng thing trong su6t thdi gian
vi thi6t bi
Mdy n6c
3-7
nim
Phuong ti9n van tei
6-10 ndm
Thi6t bivan phdng
3-7nam
Phdn mdm
miy tinh
san nbu saul
3 nam
3,8 Bdt itQng sdn itiu tu
Brit dong sin iliu tu duol thA hiQn theo nguycn gi6 bao gdm ci c6c chi phi giao dich licn quan trir di gi6 tri khriu trn
C6c khoen chi phi liCn quan iltin bAt dQng sdn
di!
tu ph6t sinh sau ghi nhan ban ddu
lqi ich kinh
b6t dong sAn ddu ru khi cdng ty c6 kha nang thu dugc c6c
dAnh
gi,
ban dAu cria
bit dong
dAu tu da kh6ng
k6.
c hech toin vdo gi6 tri cdn lai
cia
t6 trong tuong lai nhidu hon muc hoat dong duqc
san dAu tu d6.
BAt'lgng sin
bit dong san
duo.
liy
duo.
c trinh
biy trong bing
c6n d6i k6 to6n riCng giira niCn dO sau khi
cdi dugc st dung vd x6t th6y kh6ng thu
bdt dong sen dau tu d6. ChCnh lech
giia ridn thu thuin tir vigc bin tdi
duo,'c
sen
di
b6n hoic sau khi
lqi ich kinh t6 hong tuong lai tu viec thanh
v6i gi6 tri cdn lai cria
bAt dQng
li
sin diu tu dugc
ghi nhan veo k6t qua ho?t dong kinh doanh ricng gita ni€n d0 trong k' thanh li.
viec chuy6n ti b6t dong sin chi so hii! su dung ho{c hang tdn kho thAnh b6t dong sen dau tu chi khi c6 slr thay diii va
muc dich
'
si
dUng nhu nudng hqp chri so
hiu chtm dut st
dung tAi san d6 vd biit dau cho b€n ki6c thu6 hoat d6ng ho4c
khi k6t thic giai do?n xay dung. ViQc chuydn tir bAt dQng sdn dAu tu sang b6t dong sen chu so
kho chi khi c6 su thay d6i vA rnuc iiich su dgng nhu cAc trudng hgp
tri,:n khai cho mlc dich b6n. Vipc chuy6n
tii
khdng ldm thay d6i nguyen gi6 hay gi6 tri
cin lai cta b6t
chi
sd
hfu bit
hlu si
dAu sri dpng tei
bAt dQng s6n dArL tLr sang b6t dong sAn chu so
hiu
dung hay hang tain
sin niy hoic bit diu
sir dung hoac hcng
lin
kho
dong san vao ngny chuy6n d6i.
3.9 Chi phldiwy
Chi phi di vay bao g,irm lai tidn vay vi cric chi phi kh6c phit sinh li6n quan. tnrc ti6p diin c6c khoen vay cia C6ng ty vd
dugc hach to6n nhu chi phi phit sinh trong ki.
Cac
huyA
inh nla bdo cda tdi chkh td phdn kh6ng
thij ich rdi clta bd..) c.io n4,
Ttang I I
3.1{ Chi phi td
tu,c
rruOc Uao gdm crc chi phi tre tru6c ng6n h6n hoic chi phi trA tru6c dAi han trCn bang can daii k6 to6n rieng gi*a
ni6n dQ vd du. c ph6rib,5 trong khodng thdi gian tra trudc cia chi phi tuong ung voi cic lqi ich kinh t6 dugc t4o ra tir c6c
Ctri phi
3Jl
tri
DAu tu vdo c^tlg E con
Khoan diu tu vd,rc6ng ty con md trong d6 C6ng ry nim quyAn ki6m so6t ilugc trinh bdy theo phuong ph6p gi6 g6c. Crc
kioen phan ph6i lgi nhuan mi c6ng ty nhan dugc tir
si5
lqinhuan lfry k6 cria c6c cdng ty con sau ngdy Cdng tv nirn qtr5in
ki6m so6r dugc ghi nhan veo b6o c6o k6t que hoar dong kinh doanh ri6ng
khdc
3.12 Ditu
rr
cic khoen diu tu
giia
vd dugc trtr vdo gi6 tri
ni€n da cua Cong
q.
Cac khoarr phdn ph6i
diu tu
ddi hgn hhtic
Diu ru ddi h?n kh6c duqc ghi
nhan theo gi6 mua thlrc t6. DU phdng duo. c lAp cho vi9c giem gi6
th6 chuyiin nhugng dLrqc tren thi trudng vdo ngdy k6t thric
ki
tri cia c6c khoan dau tu c6
k6 to6n tuong mg voi chenh lech Eila 8i6 goc crla chung
khoen v6i gi6 rri rhitrddng veo ngdy d6 rheo hu6ng dan cia Th6ng ru s6 228/2009/TT-BTC do B0
ngdy 7 rh6ng 12 ndm 2009. Tdng hoic gi6m s6 du
qui hogt
b6o c6o k6t
3,13 Ctic
khoin phii
dQng kinh doanh rieng
ttAfi
chi phl
tii
khoen du phdng duqc h4ch toen vdo chi phi
duo.
CO"giy ip
cec
ki
CMKT\IN 10 li6n quan ddn
tru6c. BCn canh CMKTVN 10, bir diu
3l thing I2
ki
tron
quan d6n hing h6a va dich
'i6n
chur'
tC
au"g ftuO.g d6n theo
lei c6c khoen muc tidn tC c6 g5c ngo?i
'
chiDh trong
tlich tru&c
c kh6ng phu thuoc vdo viec C6ng ty da nhan duqc h6a don cria nhir cung c6p ha5
tu bing ngoei
3,14 Cdc nghi1p
chinh ball hinh
giiia niCn d0.
Cec khoan phei tra vd chi phi hich tru6c duqc ghi nhan cho s6 tidn phai tre trong tuong lai
vu da nhAn
tdLi
TeLi
tQ
tt
ngiy 3l th6ng
vio ngdy cia
ndm 2012, C6ng ty ti6p tlrc sri dsng
c6c nghiQp vp
d
bing ngoqi
12 nam 2012, C6ng
tQ vd da 6p dung nh6t
quin ttong
ly ap dqng Th6ng ru 179 d;
beng cen d6i k6 to6n. Cho kj, k6
toin nuoi hai thrng
gi6 binh quen liCn ngen hdng vAo ngdy beo c6o
di thuc
kait
daLnh
gia
ihfc ngiy
hien \ iec quv
d6i ndy do Thdng tv 179 dugc ban hdnh sau ngdy 30 theng 6 ndm 2012 ve dugc Ap dung tr€n c{t so phi hoi t6'
Cic nghiep vu ph,r sinh bing cic ilon vi tidn tp khac vdi don vi tian tg kii to6n cia Cdng ty (VND) duq c h(tch to6n theo
gi6 giao dlch vdo ngdy phdt sinh nghiep vu. Vdo ngdy kiit thirc
d6nh gid t4i rheo
chcnh lech
ti
torn vio k6t
ri
ki
k6 toen, cac khoin muc ti'!n t€ c6 g6c ngoai tq duoc
gi6 mua vdo cria ngen hing thuong m4i noi C6ng ty md tdi khoen tai
gi6 thvc t6 ph6t sinh trong
que, hoat dong
k'
thli
di6m niy.
Tit
va chcnh lCch do d6nh gi6 lai s5 du tiAn tQ c6 g5c rrgo+i tC cu6i
ca c6c khoen
k'
dugc hoch
kinh doanh ri€ng gila ni6n d0.
Cdc thtrydt minh cia bdo c.ia tdi chinh
h phAn kh6ng thi t,ich rdi
li
c1\a bdo cdo nav
Ttang
12
a
::.
3 TOM
r,ir cic
cHiNH sicH Kt To,iN cHt
3,15 PhA chia lqi huqn
Lsi nhudn thuin sau thu6 thu nh{p doanh
ytu
(ti6p rheo)
nghiQp c6 th6 duo. c chia cho c6c c6 il6ng sau khi dugc d+i hQi ddng c6 d6ng phC
cia C6ng ty vd c6c quy dinh cia phdp luat Vi€t Nam.
'e
nhuan thLrin sau thuii rhu nh{p doanh ngh'ep clia Cdng ty theo di nghi cua
duyet va sau khi da nich l4p cec quy du phdng theo Didu
C6ng ty trich lAp cec quy dq phdng sau tu
lgi
tri va duqc c6c c5 d6ng phe duyet t?i dei hoi ddng c6 dong thlrcrng ni6n:
Oui du ohonc tAichinh
HOi ddng QuAn
Qui ndy dugc trich l4p d6 beo
vC hoat dong kinh doanh th6ng thuong
kinh doanh, hodc d6 dg phdng cho cl4c khoen
tn dng hqp
4
16
hay thiCt hei
cia C6ng ty trlr6c ciic rti ro
ngoii dlr kiiln do c6c tic nh6n khrich quan ho{c do crc
bAt kha kh6ng nhu h6a hoan, bdt 6n trong tinh hinh kinh t6
vi tdi chinh trong nuoc hay nuoc ngodi.
7ui a,in tv t'a phat ndn
Qui ndy duo. c trich lap nhim phvc vu vigc md rong hoqt dong ho& ddu tB chiAu
t.
ho4c thiCt hai
seu
cia C6ng ty.
Quj, khen thudng, phirc lgi
Qui niy duqc tdch lip
d6 khen thuong, khuy6n khich vAt ch^t, dern lai
tgi ich chung vd nang cao phtc lgi cho c6ng
nhAn vi6n.
3,16
Ghi
hqn doanh thu
Doanh thu duqc ghi nhAn khi C6ng ty c6 khi nang nhan dugc c6c lgi ich kinh
c6 rha xdc dinh dugc mOl cach ch;c chin.
dugc sau khi tru aI cdc khodn chier khiu
b6n bi tra I+i. C6c diAu kien ghi nh{i cq thi sau ddy cing phai duqc dap ung khi
Doanh thu dugc xdc dinh theo
gi{ tri hgp l:i cia c6c kloan da thu hodc
thu(}rg m?i, giam gi6 hdng bdn
ghi nh4n doanh thu:
Doanh thu cung cAp dich v9
vi
hdLng
16
sg thu
Doanh thu dugc ghi nhAn khi hodn thanh vigc cung cdp dich vu.
Ti€n ldi
Doanh thu
ilu.c ghi nh4n khi tian lai ph6t sinh
trCn co sd dan tich (c6 tinh d'5n lgi
ttc
mA tai san dem lai)
tru khi kha nang
thu hdi tian lai kl6ng chic chin.
3.17 Thui
ihue lhu nhqp hlgn hanh
ki
truoc dugc xac dinh bing s6 ti6n dp kiiin ph6i
nop cho ho4c duo. c rhu hdi ti co, quan thui:, d$a trCn cac mtc thu6 suiit vA cec lu4t thu6 c6 hiOu luc d,:n ngiy k6t thnc k!
Thu6 thu nhap hien hinh dugc ghi nhan vdo ki5t quA ho{t dong kinh doanh ri6ng giira nidn dO ngoai trir trudng hgp thu;
Tii
sen thu6 thu nhAp vd thu6 thu nh€p phei nop cho kj, hiQn hdnh vd cAc
thu nhAp phat sinh li6n quan d6n mot khoin mqc ilugc ghi thing vdo v6n
chi
so hilu, trong truong hgp ndy, thuii thu nhap
hien hanh cingduac ghi nh?n trgc tidp udo von chu so htu.
( dc thtyAt
nhh
Lia bda tdo
hi
chiah h phAA khdng lhd
d,h tdi
cua bdo cdo
ktr|
Trang
13
C6ng ty chi dsqc
bi trir clic tai sin thuii thu nhAp hiCn hAnh vd thuai thu
nhAp hien hrinh phdi
traL
khr C6ng ty co quyin hqp
phip duqc bir trir giiia tdi sen thu5 thu nhAp hien hdnh vdi thu6 thu nhip hiCn hdnh phai oop vd C6ng ty dlr dinh thanh loin
thu6 thu nhap hiCn henh phei tre vd tdi san thu6 thu nhap hien hdnh trCn co sdthuan.
Thu6 thu nhap hoan lai
Thu6 thu nhap hoan l?i
duo. c
x6c dinh cho cric khoan chCnh lech tqm thdi vdo ngdy k6t
thic kj
k6 toen giira co sotiDh thuij
thu nhap c0a cdc tii sin ve nq phai tra vd gi6 tri ghi s6 cira chirng cho muc dich lap c6c b6o c6o tdi chinh ri€ng.
Thu6 thu nhap hoan lai phei tri duo. c ghi nhan cho tit ce cec khoan chenh ICch t?m thdi chiu thu6. Tdi san thui: thu nhip
hoin l4i cin
duo.
crla c6c khoen
c ghi nhAn cho
16
ttt
ca cac ch€nh lCch tam thdi du. c khliu trir,
tinh thuii vd c6c khodn uu dai thu6 chua
si
gii n! duqc
kh6u trri chuy6n sang c6c
k!
sau
dung, khi chic chin trong tu
tinh thu6 vA c6c uu dai thu6 chua si dgng ndy.
Cia tri ghi s6 crh tdi sen thuii thu nhAp doanh nghiCp hoan l4i phai dugc xem x6t l?i vio ngdy kiit thic ki k6 to6n vd phdi
d6 su dgng nhiing ch6nh lech tam thdi duqc khliu trlr, cac khoen
16
gidm gi, tri ghi s6 cria tdi sdn thu6 thu nhip hodn lqi diin n{ic b6o dam ch6c chin c6 drl lgi nhuan chiu thuii cho phdp lqi
ich cia not phin ho+c todn
bO
tdi sen thu6 thu nhap hoan l+i
duo.
c
st
dqng. C6c tdi sen thu6 thu nhAp doanh nghiep hoaD
lgi chua dugc ghi nhan tnrdc day dugc xem xdt lai vdo ngiy kiit thric kj, k6 toin vi duqc ghi nhdn khi chic chin c6 du lgi
nhuan chiu thu6 trong tuong lai d6 c6 th6 sri dqng c6c tdi san thu6 thu nhAp hoan lai chua ghi nhan ndy.
Tdi sdn thud thu nhQp hoen lai vA thuii rhu nhap hoan lai phai tre duqc x6c tllnh theo thu6 sr:6t dv tinh sa 6p dung cho kj' k6
torn khi tdi sen duoJ thu hdi hay nq phai tre
duo.
c thanh to6n, dya tren cec rnirc thuii su6t vd luAt thuii c6 hiQu luc vdo ngdy
kiit thic ki k6 to6n.
Th!6 thu nhAp hoan l?i duqc ghi nhAn vio b6o c6o k6t quA ho+t dong kinh doanh ri6ng giiia niCn d0, ngo4i trii truong hq'p
thu6 thu nh6p ph6t sinh liCn quan ditn mot khoan mpc dugc ghi thing vio v6n chi so haiu, trong truong hqp nay. lhui thu
nhap hoan lai c[ng duo. c ghi nhan trvc ti6p vio vi5n chir sd htru.
C6ng ry chi duo. c bi tru c6c tai sen thu6 thu nh4p hoan l4i vd thu6 thu nhap hoan hi phei tra khi C6ng ty c6 quyAn hop
ph6pdLrqc bi trir gifa tii sdn thu6 thu nhip hien hanh voithu6 thu nh{p hiQn hdnh phei nqp va cdc tar sin thud thu r)hdp
hoa; lai vd thu6 thu nhAp hoen !?i phei tra nay li6n quan t6i thu6 thu nb4p doanh nghiQp dugc quin li boi cirng mot co
quan thu6 diii v6i cirng mot ilon vi chiu thu6; hoac C6ng ty du dlnh thanh to6n thu6 thu nhap hien hdnh phei tre vd, t:ii san
thu6 thu nhap hien hinh tren co sdthudn hoic thu hbitdi san dajng thdi v6iviCc thanh toen ng phai tri trong tung kj'tuong
lai khi c6c khoen trang y6u cria thu6 thu nhap hoer) lai pheLi trd hoac liLi sdn thud thu nhAp hoan lai dugc thanh lo6n hodc
thu nor.
.
tii
chinh
C6ng cu tAichinh - ghi nhan ban dAu vetrinh bdy
3,18 C6ng cq
Tii
san tei chinh
CAc
huyA ,)inh cia bdo caa di chinh
td
phin khtjns
thd
,ich rd'i cna bdo cdo nny
Ttang
14
Theo Th6ng tu s6 210/2009/TT-BTC do BO Tei Chinh ban hdnh vdo ngdy 6 th6ng
ll
nam 2009, hr-rnng
din dp dpng
Chuin muc 86o c6o Tdi chinh Qu6c tii vd trinh bdy b6o c6o tdi chinh vd thuy6r minh th6ng tin d6i loi cdng cu rai chir)h
("Th6ng tu 210"), tdi san tdi chinh dugc pban loAi mot c6ch phii hgp, cho muc dich thuyCt minh trong cAc b6o c6o tdi
chinh ri6ng gita nien dO, thanh tdi sen tdi chinh dlrgc ghi nhan theo gi6 tri hq?
li
th6ng qua beo c6o ki5t qui hoqt dQng
kinh doanh ri6ng giila ni6n dO, cec khoan phai thu hay crc khoen diu tu giti d6n ngiy d6o h4n. C6ng ty quy6t dinh viQc
tii
phan loai cAc tdi sin
T?i thdi di6m ghi nh-en
chinh ndy tsi thoi di6m ghi nh{n ldn dAu.
lln dlu, tai sAn tii chinh dugc x6c dinh theo nguyen gi6 cQng voi chi phi giao dich truc ti6p c6 liCn
quan.
Cdc
tii
sen
tdi chinh cria C6ng qr bao gArn tiin, cdc khoin phd; thu khich h,ng, phii thu kh6c vd cdc c6ng cu tAi chiDh
kh6ng duoc ni6m y6t.
C6ng cu tdi chinh
-
ghi nhan ban dau vd trinh bay
Nq phai tra tdi chinh
No phei m tai chinh theo pham vi cia Th6ng tu 210, cho muc dich thuydt rninh trong c6c b6o c6o td; chinh rieng giiia
phii tri tei chinh dugc ghi nhan th6ng qua b6o c6o k6t qua hoat
d6ng kinh doanh riCng giila ni6n dO, c6c khoan nq phei tra tai chinh duqc x6c dinh theo gid tri phen b6. Cong ty xdc dinh
vioc phen loai c6c no phai tre tii chinh thdi diitm ghi nhin lin dlu.
Tit ce nq phai tra tai chinh dugc ghi nhan ban dlu theo nguyen gid cong vdj cec chi phi giao d ich t4rc tiep co lien qusn.
ni6n dO, dugc phan loai rnot c6ch
phi hqp thenh
cec nq
No phai na tai chinh cia C6ng ty bao gdm c6c khoAn phai tre ngudi b6n, phai tre khac, nq \'e
Gi6 tri sau ghi nhan
!a].
lin diu
HiEnt4i lhongnr2l0lhdngcohuongdinviviecxecdinhlai
gi6 tri crid cdc cdng cu ldi chinh sau ghi nhdn ban ddu. Do
d6 gie tri sau ghi nhan ban diu cria cec c6rg cu tdi chiDh dang duq c phan inh theo nguydn giA.
Bir
tII
c6c c6ng
cf tdi chinh
CAc tdi sin tai chinh vd nq phai tra tdi chinh duo. c bir
trt
vd gi6 tri thudn s6
duo.
c trinh b.r)
gifta ni6n d6 niiu, vd chi nilu, C6ng ty c6 quyin hgp phap thlrc hien vi+c bu tru cdc gi6
dinh bu trlr trin co sd rhuin. hoac thu dugc cac
rii
"en
ve rhanh toan ng
phii
rrA
tri
trin
bang cen d6i kd toan ridng
da duqc ghi nha-n ndy vd c6
i
ding rhdi.
:utN
30/09nor4
Tian met
14.918.908.491
lren gur ngan nang
CAc khoan
3t/12/2013
10.783 .323 .601
221 .433 .204.038
197.770.848.859
242.3s2-tt2-s29
208.554.1't2.466
diu hr ngin han
T6NG CONG
Cdc thuyit nLdh ,ua bdo cdo tbi chinh ta
phin
Ahone
lhi ,h
d,i cua bdo cdo
nay
Trang
15
PHAI THU KITTICH ILING
Kh6ch hing taxi vang lai
30t09t20t4
Khdch hdng taxi card
48.915.047 .16t
3|t2n0t3
t0.9 t9.532.1 t2
8.102.014.255
41
530.388.980
Khdch hang k16c trong nu6c
T6NG CONG
58,207,450.396
GIA TRI THUiN
s1 .351
.334.517
7
845.397.589
53.484.606.018
(875.887.031)
(850.095.879)
Dg phdng khoen phAi tho khich hdng
.719.6't6.31
s2.608_7r8_987
Chi ti6t ttnh htnh tdng giam drr phdng phai thu ngiin hcn kh6 ddi
Ki kl
ngA! 30 thdng 09
ntm 2014
875.887.031
Du phdng cAc khoan phAi thu kh6 ddi dau Ic,
COng: Du phdng
trich ldp trong lcj
Tru: Sri dllng vd hoan nh4p dU phdng trong
Dlr phdng c6c kloan phdi thu kh6 dbi cu6i
kj'
kt
7.
(s3.433.302)
(8.206.1
850.095.879
Tre tru6c cho xd) dFng vd lhud tda nhd van phong
64.158.390.961
tii
T6NG CSNG
750.109.844
3yt2n0t3
62.92',7 .',798.7
L358.616.436
.r32.O7t.513
98-204.215.141
959.191.919
3t/t2nor3
868.564.286
hue ! 1\( 1\ Do sung
998.22s.033
'7.548.490.260
PhAi thu vd ndy bay
2.767.284.404
2.t15.988.57',l
Cdc khodn *hdc
2.17 5.053 .9',72
t 6t7 t20.s02
TdNG CONG
7.500.355.328
12.1s0.r63.625
!
Trong d6:
Cdc
II
2.673 .680.012
3UO9n0t4
Bio hiim vdt chtjt ddn str
BMT, BHXH cia tdi xd vd nh6n vi)n
l5)
33.917.800.000
61
cAc KHO,{N PHAI THU KIITIC
652.628.443
105.687.516
30t09t20t4
Khec
ntm 2013
21.642.150
TRi. TR[IOC CHo NGT'dI BI{N
Tra hu6o cho mua sam phuong tien van
todft kit thttc
nga! 30 thdng 09
thtti! ninh cia
bdla cdo
lat chinh
td
phdn khong thi nich rol c1la bcio cda nay
Trang 16
f
8. HANG TdN
IcIo
C6ng cu, dUng cu
COng gi6
9. CHI PIIi TR.i TRI'6C NGiN HAN
fit
5.672-366,494
5.166.247.563
3Ut2n0t3
30/09t2014
chdt xe
t0.362.329.4 t2
3.383.181.831
155.935 552
623.145.506
4.13.959.516
Eing pklc nhdn vi€n
2.8t 2.050.944
319 080 196
Khdc
7.848.543.594
7.819.614 796
fi
drong bA
COng cu - dung cu dang
ding
TONG CONG
23.980.882.180
TAr SAN NGLN HAN Kr,iC
Tqrn iflg cho nhdn vien
K! qui, k! ctqc ngdn hqn
19.430-949.802
3t/12t2013
30/09/2011
T6NG CONG
r
5.166.247.563
9.3I3.697.310
Phi bao
10.
.612.366.494
5
tri thuAn hdng tajn kho
Bdo hi6m
3t/t2t2ot3
30/09n011
t0.186.098.589
9.039.A95.96A
1.116.247.840
1.27t.723.558
I1.602.346.389
10.3t 0.8t9.5t8
r. TAr siN c6 DINH Hiru Hi\.H
Khoin mqc
Mny mdc thi6t
bi
Thi6t
bivln phdng
Pbuong rien vAn tei
16ng cQng
Nguyen gi6
VAo ngAy
3l th6ng
12 ndm 2013
7tt.376.t64
Mua mdi
Jdng
613.868.119
2,606.821.901.7 48
2.608.207 .152.631
282.316.800
545.968.256.r
l9
546,250.5 t2.919
.636
629.161.636
kh6c
'Thanh
li,
629 .t6',7
(124.698.103.608)
nhuang b6n
021.698.103.608)
ciem kh6c
Vio ngiy
30 thdng 09 nnm 2014
711.376.164
956,185.519
613.876.I64
480.1't0.219
661.713.74s
s63.436.003
34.925.009
5t 467 952
3.028.121.221 .895
3.030.388.789.s78
.260.544.0 72
6.155.t90.455
Trong d6l
Da klriu hao h6t
5
ci6 tri hao mdn loy k6
Vio ngiy
nin
ki
31 th{ng 12
Kh6u hao trong
2013
Tang khAc
Phan loai sang
t-log-095-905-044
t.lto.32t.ll4.192
266.409 .t03 .235
266.495.496.I96
180.758.847
t80.758.847
chiphitra trudc ddih+n
Thanh l:i, nhugng b6n
Cdc thuyA ninh cna bdo c6o
(105.889.759.902)
fii
chinh ld phan kh6ng
*ij
hch rdi cna bdo ct;a ndy
(105,889.759.902)
VAo
ngiy 30 tb{ng 09 nnm 2014
614.903.955
696.698.754
1-269-196.107 .224
r.27r.r07.609.933
.726.On?.104
1,497.886.037.839
38.925,220,611
r.7s9.281.179.645
1.038.71L977.288
t.038.7t !.977.21t8
Gili tficdn lqi
Vio ngiy
Vio
31 thdng 12 n6m 2013
49.602.419
11o.432.716
nim 2014
t4.677,4t0
3d1.281.564
ngdy 30 thdng 09
'
491
1.7
Trong d6:
Tdi sdn sri dung dii thii ohlip c6c
khoAn vay
Tdi sin su dung
64.420.a14 .036
dC beo lanh thanh toen
61,420.871.036
(Thuy.it minh s6 18 ve 24)
12.
TAI SiN C6 DINH TITUT TAI CHi\IH
_
Khoin muc
Phuorg tien v4n
ldi
T6ng cong
Nguyan gid
Vio ngiy
31 thdng 12 ntrm 2013
ThuG TC
Thanh
lj
troog
ki
rr5.29s.165.613
115.295.165.613
108.094.545.406
r08.09{.s45.406
hqp ddng thud tai chinh
Tdng kh6c
?
Vio ngiy
Gi6
(629 .16',t .636\
Mua lai TSCD Thu€ TC
tri
30 th{ng 09 n5m 2014
(629.t67.636)
222.7 60.s43,383
222.760.s43.383
25.111 .145.117
25.117 .145.111
20.644.605.394
20.644,605.594
hao mdn lfly k6
Vdo ngiy 31 th{ng 12
rim
2013
KhAu hao trong kj,
(r 80.758.847)
Mua lqi TSCD ThuC TC
(180.758.847)
Vio ngiy 30 th{ng
Gi{ tri cdn lei
09 ntrm 2014
$s40.991^524
4s-s80.992.524
Vio
ngAy 31
12
nim 2013
90.178.019,836
90.r78.0r9.836
Vio
ngdy 30 thdng 09
th{ng
nim
cdc thurA minh cia bda
ct;o
t77-t79-550.859
2014
tai chinh ta phin khing thi dch
ru
cna bdo c.)a
nq
I77.179.550.859
Trans
18
13.
TAI SAN CO DI}IH VO
I
I\H
Khoin m
phdt hnnh
Quyan sn dqns d6t
Phin mim mdy vi tloh
T6nq c0ng
Nguyen gid
Vto ngiy 3l thing
t.168.289.000
12 n5m 2013
ki
Mua trong
1.168.289,000
50.000.000
50.000.000
Phan lo?i sang chi phi tra trudc
ddi han
Vdo ngiy 30 thdng 09 nim 2014
1.218.289.000
1.2r8.289.000
125.657.000
r25.657.000
.022.157
769.022.751
264.824.658
264.824.658
1.033,847.415
1.033.84?., 5
Trong d6:
D!
khAu hao h6t
Gi6 tri hao mdn liiy k6
Vdo ngdy
3l th6ng 12 nlm
Hao mdn trong
2013
'7
ki
69
TAng kh6c
lt,
Thanh
nhuqng bdn
Phen loai sang
chiphl
trA
trudc
ddi han
Vid$siy
Gi6
tri
cdn
tb{ns 09 nnm 2014
lfi
12
nim 2013
399.266.?43
399-266.243
Vdo ngdy 30 thdng 09
nim 2014
184.441.585
I
Vdo ngdy
14.
30
3l tbing
CHI PHi XAY DI?NG CO BAN Dd DANG
30t09/2014
Xe+ thu6 TB chua hinh thAnh TSCD
&l-:l4l .585
31n2/2013
19.168.909.080
Khic
60.933.800
101.23 r.300
r9.229.8d2.880
t01.21t.300
Hp th6ng phAn mdm t6ng ddi Awaya+ server
T6NG CONG
Cttc huyA
ninh
cna bda ctio
hi
chinh td ph;n lhone
lhi
tach
fii
cia bdo cdo nAy
T.anE 19
,:.
15. BAT DONG
Bit
1d
dQng
s,iN DAU TU
sin dAu tu bao gdm quy€n su d|ng drit cia
16
8.490.900.000 VND vdo ngiy 30 th{ng 09 ndm 2014
dat t?i QuAn 8, Thanh ph6 Hd Chi Minh voi nguycn gi6 tuong
vi
duqc nilm
gii
nhAm Dqc drch cho
ting
gir1. Cric
fng
quyin su rJung
thoi gian sft dung v6 thoi han.
cna bit dong srin ddu tu chLra tlugc d6nh gi6 vA x6c dinh not c6ch chinh thfc veo ngiy 30 th6ng 09 nnm
dAt na,y kh6ng duqc kh^u tru do c6
Gi6 tri hqp
li
2014. Tuy nhi6n, dua vdo diau ki6n thi truong vd vi tri cta
hgp
16
dtt ndy, Ban Tiing Gidm d6c tin ruong ring gid lri
l! cria bit dQng sdn ddu tu lon hon gie tri s6 s6ch vdo ngey k6t thtc kj'kii toen giiia niCn dO
Li do ching t6i kh6ng xec dinh duqc gi6 tri hqp l:l crla Blit DOng sen diu t\r t4i ngiLy 3O/Og/2014
ViCc dinh
16.
nitng
gii tri
BAt DOng Sdn ddu tu
ld
I
ijt tiln kdm chi phi vd thoi gian.
cAc KHoAN DAU TIITAT cHiNH DAI HAN
30togt2rt4
DAu tu
31/17n013
vio c6ng ty con
-
Diu hr ddi han khric
Dr.r phdng
giirn gi6 dAu hr
tii
chinh
dii
1.500.000.000
(r.500.000.000)
h4n
GIA TR] TITUAN
17. CHr PHi
TRi TRrtdC DAr HAN
30/09/2011
Phi bao tri duong b0
.(
51.995.800
\an pnong
C6ng cu - dung cg ilang ding
Khrc
nr phr nang cap car tgo
rdNc coNG
18.
Vay vd ng ddi han diin han
t9-
2.632.44t .400
1.568.388.522
4.087.62',7.649
t.828.87t.959
456.005.209
316.I10.391
1.35J.090 050
3.7
VAY NGAN HAN
vay ngan han tu ngan nang
3t/1212013
65.366.612
30to9t2011
8.53t.164.308
3t/l2t2013
tri
(Thuyir minh s6 24)
280.876.405.046
224.730.302.5',7
TONG CONG
280.876.40s.046
22l.73n382.s77
NGTIdI MUA TRj, TiTN TRI-T6C
C6ng ty C6 Phan viCn Man tre fiu6c
30/09/2014
7
3l/12n013
5.000.000.000
rra rruoc oe mua pnuong tl9n v+n tat
1.000.000.000
khic
41r.433.;e5
478_796.5t8
T6NG CQNG
4r r.433.ss5
6.418.796.518
KhAc hang
Cdc thuydt ninh
c
a bdo cAo tAi ch{nh ld phAn kh6ns rhA ,ich
di
c,iq bdo c6o
n4'
Trang 20
r
a!.
THUE v.A cAc rcroAN pHAl NQp NH,i.
Thu6 gi6 tri gia tdng
Nrtdc
Thuii thu nh6p doanh nghiQp
(Thuyiir minh s6 3r.2)
30t09t2014
3U12/2013
t6.s t4.849 .935
r6.849.087.661
2?.892.335.306
20.193.25',7.001
1.858.393.085
6.905.167.305
Thu6 thu nh{p cri nhdn
cdc loai thu6 kh6c
T6NG CONG
21.
41.265.574326
CHI PTTi PHAI TR-i
30/09/2014
Tam trich luong thing I 3
15.570.000.000
Trich truoc phi beo tri dudng b0 trong ndm
cAc KHoiN
pH,Ar
I ren lar vay pnar
rF"{, pHAr Nop NG,iN H4N KrrAc
6 892.72t 540
2n5266t 963
22.462,871 .510
2.054.821.963
qr
Kh6c
I
t2
3.198.295.555
2.7 86.390.3
2.228.434.t26
2.535.487.578
.289 .) 46.952
6.886.003.360
1
re
TONG CONG
1l/12t20t3
30/o9t2014
Thir lao cria HQi d,ing quan td vA Ban kiam so6t
Cd tirc phei
31/12/2013
2.t60.000
ra
Bao hi6m vat chdt dan
.5fi.970
156.000
Kh6c
r6Nc coNG
43.941
245.305.000
87.028.046.000
3.383.007.179
3.230.598.197
0.3,14.188.812
102.466.525.411
Trong il6l
- Phai tre cho ben thri ba
.-
10.344.188.812
-47
23. PHiI TR-i DAI H4N KHAC
Nhen kjt quy tian cho thuC
ln{t bing
rdNc coNG
Vi
Ng DAI H,!N
Vay ddi hen tri o6c ngen hdng
ThuC tdi chinh
(i)
28.663 .18t .998
24.0t5.554.t',76
r.500.000.000
1.500.000.000
3.000.000.000
2.000.000.000
t4l-391.557.448
t24.332.332.116
618.t38.429
(ii)
thqA ninh
96.816.778.000
.',77 5
31n2/2013
30/09t2014
T6NG CONG
Cdc
.450
t08.227
D1r phdng trg c6p th6i viQc
VAY
3yt2t20l3
30t09t20t4
NhAn ki qui ti tai x6 taxi
Nhdn lc5i qu! kh6ch hAng
24.
102.466.525.4
Phai Fa cho bCn lien quan
cna bda LAo IAi Lhinh td phtih
*hdis thi td.h tdi cua bao cdo ntry
.67 4
444.485.03i.066
102.981.385.015
50.511.576.872
121.119.414.649
494.996.609.938
Trang 21
t
TronS d6:
dii
Vay vd nq
han d6n hgn
tri
+ Vay tir ngan hdng
+ Nothu€
Vay
224.730.302.571
238.658.95t.2i8
202.535.983.t6t
42.211.453.828
taichinh
440,243.4t9.643
Nq ddi han
(i)
280.876.405.046
dii h4r tir cdc
ngAn
22.194.319.4t6
27n.266.301.361
hing
C6ng ty vay cdc khoen vay ddi hgn tu odc ngin hdng t
i
mua phuong tiQn vAn tAi cho viec kinh doanh dich vg taxi.
Chi ti6t cac khoen vay ddi hen dugc trlnh bdy nhu sau:
tft;
din.han
@an nsdy
T6n Ngeo
hing
yay ddi
hah
T,ing
cfng
KJ h+n thrnh to6n
30/09/t 1)
Ti
Ngdn hdng Thuong m4i C6
nzdy 3109/2014
d6n ngdy 20 /01/ 2018
Nam
MTV
phan C6ng thuong Viet
Ngdn hang TNHH
98.463.400.000 138.047.400.000
236.510.800.000
rt
22 09 14 o6n
t9to9/20t8
Shinhan ViCt Nam
Ngan hdng TNHH MOt thanh
63.041.t29.s92 105.r67.397.108
168.209.126.700
?
Tt
l7l09/14
d6n
8/09n018
67.022.811.626 121.019.58r.348
vi6n HSBC
188.042.392,914
Ngan hdng Thuqng mai C6
Tn ngey 09 th6ng I 2
I{r
phan Quan uQt
lr 0r0.0rJ0
r5-245.100.rJ0{J 25.3?6. 0.000
238.658.95r.218 319.479.478.4s6
T6NG CONG
nim 2014 d6n ngAy
25lhang ll nam 20l7
6t8,138.429.674
Lich na nqcec khoan va) ddi hen ddn han rra nhLr rau:
Di6n
giii
Qd
Qtti
x20ts
65.6t1.242.0&8 59.274.312.940
Thanh to6n
C,ic thtydr ninh aia bdo cno
Iv/2014
di
chinh h phan kh6ns thti tdch rdi clta bdo c,io nay
tt/2015
5t.6n.3|.448
Qui
Q'i
1tx20t5
56.t54.084.142
Trans 22
(ii)
Thue tii chinh
c6ng ty hien dang thue phuong tien vAn t6i theo hqp ddng thue tdi chinh voi c6ng ty Cho thud Tdi chinh Ngan hing
Ngoai thuong Viet Nam. Vdo ngiy 30 th6ng 09 ndm 2014, cdc khoAn tian thue phAi tra trong tuong lai theo hqp ddng
thue tdi chinh dugc trinh bdy nhu sau:
30/09120].4
Nq g6c
Dudi I nam
50.615.913.74',7
8.398.459.919
42.2t 7 .453.828
26.588-876.550
Tirl-5ndm
61.682.968.434
6.919.03t.24',1
60.7 63 .93 t .181
3
1s3r7.49?,166
102.981.385.015
T6NG CONG
2s.
118.298.882.181
r.101.518.028
57.690.394.578
v6N cHir sd HLtJ
251 nnh hinh tdng gidm tguin vdn chi sd hftu (Xem trung 31)
25.2 cic giao dich vA v6n vr6d cic chi s& hiiu vn phan phi6i c6 trtc, lgi nhuon
Ki
k6 todn kdt
th[c
KY k6 to6n k6t tb'ic
ngly 30 th6ng 09
ngny 30 th6ng 09
nnm 2014
nim 2013
V5n c6 phin ird phdt hnnh
diu nim
414.998.180.000
Tdng trong nrm
t30.496.980.000
104.998.2r0.000
56s.495.160.000
404.998.180.000
56
56 cu6i ndm
c6 tf.c
c6 tfc da
c6ng b5
Cd nic da
rA
299.999.970.000
14.999.998.500
86.782.741.000
29 969 72'1.000
253 c6 phi6u
3t/t2/2013
30/09/2014
36luqng cd ph;iiu
Gid tri
56 luqng c6 phi6u
cia tri
C5 phi6u iluqc ph6p
s6.549.5t6
s65.495.160.000
43.499.8t8
434.998.180.000
c6 phi6u ph6 th6ng
C6 phi6u daug luu hinh
56.549.516
565.495.160.000
43.499.818
434.998.180.000
C6 phii5u ph6 th6ng
56.549.5t6
565.495.160-00d
43.499.818
434.998.180.000
ph6t
hinh
C5 phi6u ita phit hlnh
co pnteu.ltj phal hanh va
dtrgt: qop von aay au
Cdc thura ninh cia bda ctio titi chinh td phAn kh6ng thii t'ich tdi .1ta bdo cda ndv
Trang 23
I
26. DOANH THU
26.1 Doanh thu cung c6p dich vq
NgAy 30
nIn
Doanh thu cung cip dich vp
TONG CONG
tbdrg 09
Ngny 30 th6ng 09
nlm 2013
2014
2.804.717 .456.453
2.353.185.446.232
2.80,t.217-456.453
2,353.185.446.232
2.783.488.05
2.335 .943
Trong d6:
vin tii hdnh khAch bing taxi
BDS taiTKH
Doanh thu cung cAp dich vg
Doanh thu b6n
Doanh thu cung cAp cAc dich vu kh6c
26.2 C{c ldloAn
I
.045
.',1
36.6 t',l
10.000.000.000
10.729.405.408
't7 .241 .',709.6
t5
eiim trirdoNnh thu
NgAy 30 th6ng 09
Ngly 30 th{ng 09
nim 2014
ntm 2013
NgAy 30 th{ng 09
Ngny 30 thrng 09
TONG CQNG
26.3 Doanh thu thuin v6 cung c6p dlch vg
nnm 2014
Doanh thu thuAn cung cdp dich vp
TdNG CONG
26.4 Doanh thu ho?t ilong
tii
Lai den gui, ti6n cho vay
Khec
TONG CONG
V6N CirA DICH
Gi6 v6n djch vg
W
2.804.214.854.979
2.3s3,145.U6.232
Ngly 30 thrng 09
NgAy 30 thrng 09
onm 2011
nim 2013
5.218.383.502
315.059.011
t.630.'140
513.8s8
s-220-tt4-242
315.572,869
CUNG CaP
vin tdihdnh khdch bingtaxi
Ngly 30 th6ng 09
nrln 2014
niln 20If,
(1.94t.182.921 .s9',7)
(6.148.905.108)
Khic
T6NG CONG
ninh da bdo cdo tdi chinh
Ngny 30 thrng 09
(2.313.911.488.950)
Ci6 v6n BDS tai TKH
CAc thuyA
2.353 . t85 .446.232
chinh
?
27. crA
nnm 2013
2.808.214.858.979
ld phAn
khins thi tdch
fii
cta b.to cdo nAy
(r0.564.395.878)
(t 3.084.619.305)
2.330.624.189.936
(1.954-267 .546.902)
Trung 24
