rONG CONG rv co PHANDICHVlJ KY rHUAr DAu KHi

VIl;:rNAMCONG TY CO PHAN

CANG DJCH Vl) DAu KHi DiNH vii

s, 5~So IPTSCDV-TCKTV/v: giai trinh tang loi nhudn sau thudtren bao CaDtai chinh quy 4 niim 2015

CQNG HoA xA HQI CHU NGHiA VI~T NAMDoc Hip - TU"do - Hanh phtic

Hai Phong, ngay';/'O.thang./;/nam 2016

Kinh giri: - Uy ban Chirng khoan Nha mroc- Sa Giao dich Chung khoan Ha N9i

Can cir DiSu 10 cua Thong tu 52/2012/TT-BTC ngay 05/04/2012 cua B9 Tai chinhvSviec " Huang d~n cong b6 thong tin tren thi tnrong chirng khoan",

Ngay 14/0112016, Cong ty C6 ph~n Cang Dich vu D~u khi Dinh Vii dil phat hanhBao cao tai chinh quy 4 nam 2015. Theo do, 19"inhuan sau thu~ quy 4 nam 2015 dat9.587 trieu d6ng, tang 4.591 trieu d6ng so voi 19"inhuan sau thue cua quy 4 nam 2014,nrong duong tang 91,89%. Bi€n d9ng nay chu y€u la do doanh thu trong quy 412015 cuahoat d9ng khai thac hang container t6ng hop va dich vu d~u khi dSu tang so voi quy4/2014.

Tren day 1agiai trinh 1ydo 19"inhuan tang tren 10% so voi cung Icy nam truac cuaCong ty C6 phk Cang Djch V\l D~ukhi Dinh Vii.

Tran tr<;mgbao cao!

Nui nh9n:- Nhu tren; ~.- HDQT, BKS (de b/e);- Website: www.ptsedinhvu.eom.vn;- Luu: VT, TCKT-LQP.03

DV-DOC-PROI-FMI3-03-0110S12015

TONG CONG TY CO PHANDICH VV KY THU~ T DAu KHI VIeT NAM

CONG TY CO PHANCANG DJCH Vl) DAu KHi DINH vii

s: 5hSo ICBTT-PTSCDVV/v: Cong b6 thong tin Bao cao

tai chinh quy IV nam 2015

CQNG HoA XA HQI CHi! NGHiA VIJI;T NAMDoc Hip - Tif do - Hanh phtic

Hal Phong, ngay.tP... thangrJ;f. ndm 2016

Kinh gii:i: - Uy ban Chung khoan Nha nuoc- Sa Giao dich Chung khoan Ha N9i- Quy cll dong

1. Ten Cong ty :cs phk Cang Dich vu Dau khi Dinh Vii

2. Ma:chirng khoan : PSP

3. Tru sa chinh

4. Dienthoai

: KCN Dinh Vii, Dong Hai II, Hai An, Hai Phong

: 0313 979710 Fax: 0313 979712

: Dang Ki~n Nghiep5. Ngiroi thuc hien cong b6 thong tin

6. N9i dung cong b6 thong tin:

- Bao cao tai chinh quy IV nam 2015 cua Cong ty cll phan Cang Dich vu Dau khiDinh Vii dm;rc l~p ngay 14/01/2016 bao g6m: Bang Can d6i k~ toan, Bao cao K~tqua Kinh doanh, Bao cao hru chuyen ti~n t~, Thuyet minh Bao cao tai chinh.

Giai trinh IQ'inhuan sau thu~ chenh I~ch tang 91,89% so voi cimg ky nam 2014.

7. Dia chi Website dang tai toan b9 bao cao tai chinh: www.ptscdinhvu.com.vn

Chung toi cam k~t cac thong tin cong b6 tren day la dung S\l th~t va hoan toan chiutrach nhi~m truac phap lu~t v~ n9i dung cac thong tin da:cong b6.

Tran trQng!

Nui nlt(in:- Nhu tTen;- HDQT, BKS (d8 b/e);- GD (d&b/e);- Website: www.ptsedinhvu.eom.vn;- Luu: VT, TK. HDQT. Dgng Kiln Nghi¢p

DV-DOC-P ROJ -FM J3-03-0 J/05120 J5

TONG CONG TY CP DICH VV KY THU,A.T DAu KHi VI~T NAMCONG TY CP CANG DJCH VV DAu KHi DiNH vn

Mdu s6 BOla - DN(Ban hanh thea thong til s6 20012014IrJ-BTC

Ngay 2211212014eua B9 tal ehinh)

BANG CAN DOl KE ToAN GIUA NIEN DQTo;ngay 31 thong 12 nam 2015 Dan vi tinh: d6ng

TAl SANMii Thuy~t S6 cuAi quy S6 dliu nams6 minh

A - TAl SAN NGAN H~N (100=110+120+130+140+150) 100 190.572.984.831,00 190.211.375.762,00

I. Ti@nva cac khoan tuong duong ti@n 110 V.OI 60.116.784.072,00 58.328.188.847,00

I.Tilln 111 15.116.784.072.00 10.328.188.847.00

2. Cac khoan urong dirong ti6n 112 45.000.000.000.00 48.000.000.000,00

II. Illiu nr tal ehinh ngiln h~n 120 V.02 0,00 0,00

1.Chung khoan kinh doanh 121 0.00 0,00

2. D\I phong giam gia chirng khoan kinh doanh (*) 122 0.00 0.00

3. DAu tu nitm gilt d!!n ngay dao han 123 0.00 0,00

III. Cac khoan phal thu ngiln h~n 130 111.395.291.160,00 119.833.547.245,00

I. Phai tim ngan han cua khach hang 131 V.03 63.616.538.032.00 30.453.435.162.00

2. Tra tnroc eho nguoi ban ngan han 132 29.636.295.098.00 25.646.936.631.00

3. Phai thu n(li bi) ngan han 133 0.00 0.00

4. Phai thu theo ti!!n di) k!! hoach hop d6ng XD 134 0.00 0.00

5. PMi thu v6 cho yay ngan han 135 0.00 0.00

6. Phai thu ngan han khac 136 V.04 18.142.458.030.00 63.733.175.452,00

7. D\I phong phai thu ngan han kho doi (*) 137 0,00 0,00

8. Tai san thieu cho xir Iy 139 V.05 0,00 0.00

IV. Hang tlln kho 140 16.970.497.609,00 10.338.046.919,00

1.Hang tbn kho 141 V.07 16.970.497.609.00 10.338.046.919,00

2. D\I ph/JOggiam gia hang t6n kho (*) 149 0.00 0,00

V. Titi san ngiln h~n kh:lc 150 2.090.411.990,00 1.711.592.751,00

1. Chi phi tril truae ngitn h~n 151 V.13 2.090.411.990.00 I.711.592.751.00

2. Thu.! GTGT dUl;rekhftu trir 152 0.00 0,00

3. Thu!! vii cae khoiln khac phili thu Nhil nuac 153 V.17 0.00 0,00

4. Giao djeh mua ban I~i tnli phi€u Chinh phD 154 0.00 0.00

5. Tili san ngitn h~n khac 155 V.14 0.00 0.00

B - TAl SAN nAI H~N (200=210+220+240+250+260) 200 519.888.272.670,00 468.414.981.423,00

1- Cae khoan phiii thu dai h~n 210 0,00 0,00

1. Phili thu dili h~n eua khaeh hilng 211 V.03 0.00 0.00

2. Tril tmac cho nguiYiban dili h~n 212 0.00 0.00

3. vbn kinh doanh a don vj Ir1,lcthui)e 213 0.00 0.00

4. PMi thu ni)i b(l dili h~n 214 0.00 0,00

5. Phili thu v6 cho yay dili h~n 215 0.00 0.00

6. Phili thu dili h~n khac 216 V.04 0.00 0.00

7. ])\1 phOng phili thu dili h~n kh6 dbi (*) 219 0.00 0.00

1/4

TONG CONG TY CP D!CH VI) KY THUAT DAu KHi VI~T NAM

CONG TY CP CANG DJCH vn DAu KHi DiNH VU

Miiu s6 BOla - DN(Ban hanh thea thong tu s6 200120141TT-BTC

Ngay 22112/2014 eua Bt?tai chlnh)

BANG CAN DOl KE ToAN GIUA NIEN DOTai ngiiy 31 thang 12 mlm 2015

Dan vi tinh: il6ng

TAl SANMil Thuyet s6 cu6j quy S6 dliu namsa minh

II. Tai san c6 djnh 220 362.180.834.510,00 305.563.375.367,00

1. TIIisan ca dinh huu hinh 221 V.09 362.129.113.671,00 305.526.560.080.00

- Nguyen gia 222 480.627.994.941.00 400.365.856.350,00

- Gia trj hao mon luy ke (*) 223 (II R.49R.881.270.(0) (94.839.296.270J)O)

2. Tai san cb dinh thue tai chinh 224 V.II 0,00 0,00

- Nguyen gia 225 0,00 0,00

- Gia trj hao man luy ke (*) 226 0,00 0,00

3. TIIisan cb dinh va hlnh 227 V.IO 51.720.839,00 36.815.287,00

- Nguyen gia 228 437.550.000,00 327.550.000,00

- Gill trj hao mon luy ke (*) 229 (385.829.161.00) (290.734.713.00)

III. Bftt dqng siln dAu (If 230 V.12 0,00 0,00

- Nguyen gia 231 0,00 0,00

- Gia tr] hao man luy ke (*) 232 0,00 0,00

IV. Tai san do' dang dai han 240 V.08 3.824.441.500,00 3.475.180.570,00

I. Chi phi san xufttkinh doanh do dang dai han 241 0.00 0,00

2. Chi phi xay dung co ban d6'dang 242 3.824.441.500.00 3.475.180.570.00

V. Dau to' tai chinh dili han 250 32.550.228.094,00 34.186.022.156,00

1. oliu to vao cong ty con 251 0,00 0,00

2. oliu nr vitocong ty lien doanh, lien ket 252 0,00 0,00

3. oliu to g6p vbn vao don vi khac 253 V.02 37.500.000.000.00 37.500.000.000,00

4. Du phong ddu to tai chinh dai han (*) 254 V.02 (4.949.771.906.00) (3.313.977.844.00)

5. oliu to narngiiI den ngay dao h~n 255 0,00 0,00

V. Titi san dili h~n khHc 260 121.332.768.566,00 125.190.403.330,00

1.Chi phi trit truac dai h~n 261 V.13 121.332.768.566,00 125.190.403.330,00

2. Tili simthut1thu nh~phoan I~i 262 0,00 0,00

3. Thi~t bi, v~ttu, phVtung thay the dai h~n 263 0.00 0,00

3. TIIisan dill h~nkhac 268 V.14 0,00 0.00

TONG C(>NGTAl SAN (270 = 100 + 200) 270 710.461.257.501,00 658.626.357.185,00

2/4

TONG CONG TY CP D1CH VV KY THUJ,.T oAu KHi VIST NAM

CONG TY CP CANG DICH VV DAU KHi DiNH vnMdu sDB OJa-DN

(Ban hanh. thea thong tu s6 20012014ITT-BTC

Ngay 2211212014 cua B9 tai chinh)

BANG CAN DOl KE ToAN GIU A NlEN DO ,T(li ngiiy31 thong 12 nam 2015

,Dan vi tinh: t16ng

NGUONYONM§ Thuy~t sa cu6i ky S6 dftu nlim ';,so minh

c::- NQ PHAI TRA (300 = 310 + 330) 300 259.489.221.680,00 241.812.335.127,00

I.NITngAn h~n 310 118.322.876.395,00 69.552.829.738,00

I. Phai Ira nguoi ban ngan han 311 Y.16 45.874.211.340.00 10.878.750.183,00

2. Ngiroi mua tra ti~n truck ngim han 312 170.180.438,00 262.877.042,00

3. Thue va cac khoan phai n(\p Nha nuoc 313 Y.17 647.574.402,00 1.328.031.414,00

4. PMi tra ngirei lao d(ing 314 23.174.649.654,00 17.379.623.225,00

5. Chi phi phai tra ng~ han 315 Y.18 1.571.822.958,00 2.192.797.937,00

6. Phai Ira ni)i b(\ ngan han 316 802.541.667,00 486.618.901,00

7. Phai tra theo ti~n di) k6 hoach hop d6ng xay dung 317 0,00 0,00

8. Doanh thu chua thuc hien ngan han 318 Y.20 0,00 0,00

9. Phai tra ngan han khac 319 Y.19 6.439.917.074,00 777.911.981,00

10. Yay va no thue tai chinh ngan han 320 Y.15 38.934.385.946,00 35.642.510.104,00

II. DIl phong phai tra ngan han 321 0,00 0,00

12. Quy khen tlnrong, phuc Igi 322 707.592.916,00 603.708.951,00

13. Quy blnh lin gia 323 0,00 0,00

14. Giao dich mua ban lai trai phieu Chinh phil 324 0,00 0,00

II. N9' dill h~n 330 141.166.345.285,00 172.259,505.389,00

I. Phai Ira ngum ban dai h~n 331 Y.16 0,00 0,00

2. NguiYimua Ira ti~n tru&c dai han 332 0,00 0,00

3. Chi phi phai Ira dai h~n 333 Y.18 0,00 0,00

4. Phili Ira n(li bi) v€ vlin kinh doanh 334 0,00 0,00

5. Phai tra n(li b(l did h~n 335 0,00 0,00

6. Doanh thu chua thllc hi~n dai h~n 336 Y.20 0,00 0,00

7. Phai tra dai h~n khac 337 Y.19 38.000.000,00 38.000.000,00

8. Yay va ng thue tai chinh dai h~n 338 Y.15 141.128.345.285,00 172.221.505.389,00

9. Trai phi~u chuy~n dlii 339 0,00 0,00

10. CO phit1u un dai 340 0,00 0,00

II. Thut1 thu nMp hoan I~i phai tril 341 Y.24 0,00 0,00

12. DIl phong phili Ira dai h~n 342 0,00 0,00

13. Quy phat trien khoa h9C va ciing ngh~ 343 0,00 0,00

3/4

TONG CONG TY CP D!CH Vl,J KY THUAT DAu KHi VIJ;:T NAMCONG TY CP CANG D!CH vu DAu KHiDiNH vii

Mliu s6 BOla - DN(Ban hann thea thong tu s6 20012014/IT-BTC

Ngay 22/1212014 eua B(J tai ehinh)

BANG CAN DOl KE ToAN GIUA NIEN DQTai ngay 31 thong 12 nom 2015

NGVONVONMil Thuy~tsa minh

--_.--------- --_..---- - -- .._--400

410

411

411a

411b

412

413

414

415

416

417

V.26

V.27

I> _Y.9N <::lIY_SQI!:Q1J(400_ =410 + 430)

I. Viin chii so' hfru

1. VOn gop cua chu sa htru_ce phi€u ph6 thong co quyen bi~u quyet

- C6 phieu iru dlli

2. Thang du vbn c6 phdn

3. Quy~n chon chuyen dbi trai phieu

4. Vbn khac cua chu sa htru

5. cb phi€u qui' (*)

6. Chenh l$ch danh gia lai tai san

7. Chenh l$ch !)i gia hOi doai

V.25

8. Quy dAunr phat Iri~n 418

9. Quy h6 tro silp xep doanh nghiep 419

10. Qu), khac Ihu!)c vOn chu sa hlru 420

11. LQ"inhuan sau Ihu€ chua pMn phiii 421

_LNST chua phan phiii liiy k€ den cuiii IcY tnroc 421 a

_ LNST chua phan phiii ky nay 421 b

12. Ngu6n v6n ddu tu XDCB 422

II.Ngu6n kinh phi va quy khac

1. Ngu6n kinb phi

2. Ngu6n kinb phi dll hlnb I~anb TSCEl __

T('>_N_C;_~Q~9I'1GVON V9i'1 (440 = 300 + 400)

430

431

432

440

NgtrlJi l~p bi~u

LuO"ng Qu6c PhU"O"ng Diing Kidn Nghi¢p

4/4

V.28

Dan vi tinh: tJ6ng •Q

SOcuOi ky s6 aAu narn .sIt-450.972.035.821,00 416.814.022,058,00

450.972.035.821,00 416.814.022.058,00

400.000.000.000,00 400.000.000.000,00

400.000.000.000,00 400.000.000.000,00

0,00 0,00

(140.000.000.00) (140.000.000,00)

0,00 0,00

0,00 0,00

0,00 0,00

0,00 0,00

0,00 0,00

5.086.206.617,00 0,00

0,00 0,00

0,00 0,00

46.025.829.204,00 16.954.022.058,00

9.324.712.132,00 (9.090.576.718,00)

36.701.117.072,00 26.044.598.776,00

0,00 0,00

0,00 0,00

0,00 0,00

0,00 0,00

710.461.257.501,00 658.626.357.185,00

TONG CONG TY CP D!CH YO KY THUATDAu KHi YlI;:TNAMCONG TY CP CANG D!CH YO DAu KHi DiNH vu

Mau s6 B 02a-DN(Ban himh. thea thong [If s6 20012014ITT-BTC

Ngay 22//212014 ella B(jlai chinh)

BAO CAO KET QUA H01).T DQNG KINH DOANH GIUA NIEN DQQtI)'/Vniim20J5

STT Cl-IITIEU

Don vi tinh: dang Vi?f Nam

2 7 8

• Quy IV Lfiy k~ ttl' d~u nnm d~n cuBi quy nayMA so THUYET 1-----...:....-------1-------.------1

lVIINH

....~.: !?~:!!.l.~..!~.~.~.~!!..!!~.I.I.~.:r:.l~..~~.~.~.~:1.p..~.i~~..~!-!, .

3 4

Nam nay Nnm truce

5 6

Nam nay Naill mroc

....~:~~.~~~.~~~~.~.;;.i.!~!~.!.~E~..~~:!.~!!!;.~!!.~ ~.~ Y.:P.? ~ ....•............................... ~ ~ ~..

. ~.! y..~:.~! ~~:§.~~:~.?~:.~.~~~.~:~7.~:~??.:~7.~~Z§:.~~§:.!.~?.:~~7~.~~::???:.~~~:.?~~..

....~: !??~.~~..~~.~.!.!~.~.~~.!~.~.I~.~..I.I.:!~.~.:-:~.E~..~.i.~.~.:":.~.Q.~~~.~::~~>..~.~ ~~:.~.~~:~.??:§.~!~.~:~7.~:???.:~2~~Z§:.?~§:.~.~.?:9.~.?~.~?::???:.~9.~:.?~~..

....~:~!.~..!1~.I..~:~~!!t~~.J!: }.! y..!:.~.~ ?~}.~~;~.??;2.1.~}.?:?9.~.:?~.?:~2.~~.?~.:~?.~:.!.~2.:~~2~.!.~:~.~L.???:.!.~§..5. 4.·;..~I!.~2.~..~~.p..~.!..b.~.~..~.,i.~~~..~ ".~!,I!..~!I..(~O.~.I.O':.I.I}. ~O ..2.3.:~.~O':O.~~:?3.9. 1.3.:9.~.1.:9.~.5.:3.~.O'~~.:9.9.2.:.O'~.5..,2.~ ~~:.1.1.,:.6.2.~:.6.3.~..6.. !??:!.'_l.~..~~.~.~.?~!.~9.~~~.!:·!.i..~.!!!.'_l.~.......•..•..................................................... ~.! y..!:~.1. ~.?!.;~.!.?;2.?? !.:?1.?:22.?:§1.! }:.?~§.:~~?:?.§1 ?;7.~~:.??~:~??..7. ~~.i..p.~.I.!.!~!..~.~.!!!.~ .

.......... .:..!.~:?'!;*-.~?:·~.~~!.E~~!..l.~.~.~~y. ~~ ?:~.??:.~.~?;2.1.? ?:_1.??:?9.?:?.~.~...I.~:.?§~.!.?7:.?~~!.1;~.?2:~.~?:.??7...

....~: ~9.~..~~.~~.I.I..~~.I_I.~.!:r..!.i.~.~!..~.?:!.I.I.!!..I.~~!~..~~~ ? 9. ~ 2..

..;.?:~.. ~!!.i..P..~.!..~.?~~..!!:~.1.1J~ ~.~ y..!:.~.~ ~::7.?~:9.??:~.?~ ~:~2.?:~~.?:~~.? ?:.~~2.:???:??.~ ~::::~?:.???:;:;;~~.,10. Cbipbiquan Iydoanh nghicp 25 VL08 6.724.731.970 5.033.279.655 20.608.295.589 20.894.709.986..............................................................., ..11. LQi nhujln tbu:1ntir hOI~tdQlIgKD {30=20+(21-22)-(24+25)}30 10.604.317.288 5.559.327.651 40.948.928.229 25.993.198.581.........................' .

...!.?:..!.!~!!..~~~.~p...~~~.~~£ ~.! y.:.~.~ 1.~:.~.~).:.~.?? 1..??:~9.~:2~.? f.?~:.?~?:.!.?~ _1,_·~.??:.1.~?:2.??..13. Cbi phi khllc 32 V.07 556.613.291 743.214.063 2.822.499.973 1.026.067.780........................................................................................................................................................................................................................................................................................................................

...!.~:..~.~..~~.~~.~..~.~.~~.£~~~~.~::~3J ~!? (~.~.2:.??.1.::.~~)(~~~:~.~.~:~~.?).J3:.?~2:.?~~.:~~?J?~:.1.Q~:.!.?~..

...!.?:..!.~!!.~..!!?~..~.~~.II~..~~.~~.~~~..~!.~~~~..~!!.~~.(?Q~~~t.~~) ~.~ !.~:~.?~:~.1.?:~.?~1.:???:?..!.~:~.!.~?~.:~~~.:?Z7:.~?~~~..~.~~:.??~:.?7.~..16. Chi phi thu~TNDNhi~n hillib 51 V.IO 506.694.318 0 1.677.860.318 0.............................................................................................................................................., .

.}.~:..~!~!..p..I~.~.~.!!!:'.~.!.~~t.'!..!!~:~.!!..I.l:~! ?.~...... V.lt 0 0 0 0.........................................................................................................................................................................

...!.?:..~.~!.~~:.~:!~..~!:~!!..~.~.p..~~!~!! 2.~...... V.12 780 597.........................................................................................................................................................................20. Liiisuygiiim tren c6 phi~u

Ngu·o·j I~p bi~u(Ky. h9 ten)

Luang QII6c Phlfang

71

K~ tol'in tnfo'ng(Ky. h9 ten)

£J(tngKiln Nghi¢p

1/1

8.6,r-,N c.N. -o~ '0

8. ~~ '0

~'"

"o·Sc'.e:lI:au

:au

...••N 0'0...•:il

·0u~'

·,5.=

8oes~oec~;;;-r~.c-

8.gg§~~~~:!:6~ NN

8, g g,§ ~

0000.0.0.000

8:;;o:!:

8.8.8.800o

§"

"0-Sc«Q

:li

m-N

:cu

=<•.":cu

"':;;.g"'.5'"1!'<0'0~.o"'-5o.•:::;i:coc.,.i=

o.~:licee,

"'

.,,go.~e

'<0>Co'0eo

"=,,~'0~C.,.i=

=

t·;· -<,-,.,",~,,,.....;.~,,,,,,.....,_- ..,•. ._---0 0 ° 2 ° 0 0 s 8. ~ 0 0 0 0 0

~0 0 o. ~ 0 c> "'. 0 ~~"'. o. o. q0 0; 0' '" 0 0 '" g" g -c N ~ -e- r-,

'0 0 '" c> ~ ~ ~ ::<; ,>~;., = = -, 0 '" c- ~ 0 ~0, c» ee.• -b .. '" ci '" ;:: is " .; '" M M '" '"= r-, r-, -e c> 0 '" :::; ~~~0 '" ee ~~';" 5 0, "', ~ c- '" 0 0 ~" r- ~, ~

• r-. N N ... c» ci 0 ~ ~ " .. ~~ '" ,~c» '" cs <> '" i2 = " M -s- NC" s ~~ ':! "', c> =, r-, -s- :;J " -c- ;~"::5 ~

~M vi ~~ -e :e. '"' or. -:g• Z M "!. "!. t!~ v,

0

~'<~

'"E"~

,.'" '" '" 2 '" '" 0 0 2

~ '" '" '" '"= ;:} :;;. :;'c ~ '" ;:} =, 0. ~ ~ "'. "'. q= ,..; 0 is is '" ~~ N~. M M ~ '" '" ~~~~~ ~'" '" 0, ~ '" '" = 0 ~ '" ~~ '" '"..'! ;., ~~ " ci :;; g '" '" 8 '" 0; 0; .,;• ~~ ~ ~ 0 '" ~ '"

~= '" ~ N M 0 ~ :;J ;; N N ~

<0E ~ ~ ::\ ~~ ~ ~ '"" N ::: ~ ~ ~ '" N

'"' .. ~~, ~ 00 ~ ~ ~~:;J ;;,. Z N N ,..; ~ '"' """'..l "- co 'C. '" 'c, ~

'"QI",~,\"I

f.'<'

t\'_./

= ,I'., =:;::;...~

0._ =.. ,"

" "" .iii= = 0'~2..='. ~-;;0

:;i ~ ,~.. E .5'!~

u = ..u .,. u

:c 0- ,. .." II" " g. :::U " =,iii. is~ e'~ "" .l}= .. = =is ='2 " -,5 .•,. 0012' '"'" " 0 0 ~"" :;i :;i .'.;>, :§. = '" " = l: -,~= .. ~ = = 0- <~• - '2 - = .. .. = ""> > '2 .,. :2" :2" '. ;;:

0 u ,. t)O :c; - ..:::-= S .",l'.. = = '0 '0 U

~.~o-.z .. .' ~~~ .s <• ,.,

1m "0 = .. .: '" M_ U->CI:I ._ > > >

.J; .J; '" .• u u u~• -= '0 -'0 -<0 -'0 = M

0 0 ;., ~ "" '" "" ..oS oS • '. '. '. u

> > " " " 0 0.,fi .,u = = '0 !:l !:l'~'~ 0 -~~ 0 0 uu..='5

<0 "">.0

~<£ ~~ N M~ M '" "" ~~ '" '" '" :;; '":;: N N ""' M M M M M M " on '<> ~

=,.."

CONG TY CO PHAN CANG DICH VV DAu KHi DiNH vOTHUYET MINH BAD CAD TAl cHiNH CH(JN L(JC

Cho ky kt toan kit thuc tai ngay 31 thang 12 ndm 2015

M~u sA B 09a-DN(Ban hanh thea Thong tir s6200/2014/TT-BTC ngay

22112/2014 cua Be)Tai chfnh)

====================================================-------=--=--==-

THUYET MINH BAo cAo TAl CHINH CHQN LQC

Quy IV nam 2015

Ban giam d6c Cong ty C6 phan Cang djch vu dAu khi Dinh va (sau day goi !llt la Cong ty) xin duoc

trinh bay bin thuyet minh bao cao tai chinh nay cung voi cac bao cao tai chfnh cua Cong ty cho ky k~ toan

k8t thuc vao ngay 31 thang 12 nam 20151- DACDIEM HOAT DONG CllA DOANHNGHIEP

1. Hinh thirc sO'hfru vbn

,

rCong ty ce phAn Cang djch vu dAu khf Dinh Vii la mot cong ty c6 phAn hoat dong thea Luat Doanh

nghiep Vi~t Nam. Cong ty duoc thanh I~p can cir van Ngh] quyet s6 209/NQ-DVKT-HDQT ngay

27/07/2007 cua Tlmg Cong ty C6 phAn Djch V\l Ky thu(it Dau khf Vi~t Nam - T~p doan DAukhf Qu6c

gia Vi~t Nam. Va duqc Sa k~ hO(lch- Dau tll Thanh ph6 Hai Phong cApgiiiy ch.rng nh~n dang ky doanh

nghi~p Cong ty cb phan:Mil s6 doanh nghi~p: 0200754420

Diing ky Ian dAu ngay 10 thang 08 nam 2007

Diing ky thay dbi IAnthll 4 ngay 24 thang 03 nam 2015

T\li ngay 31112/2015 v6n di€u I~cua Cong ty la: 400.000.000.000 d6ng.

2. Hnh v'!c kinh doanh

Cang bi8n, djch V\ldfru khf, v~n tili, xang dAu,khf hoa long, khach s\ln va me)t s6 ITnhV\lCkhac.

3. Nganh ngh~ kinh doanh

V~n tai hang hoa b~ng duimg be),v~n tai duirng thuy, kho bili va cac hO(ltd(ing h6 trq cho v(in tili

Djch V\lh6 trq khac lien quan d8n v(in tili: kinh doanh dng bi~n

HO(ltd(ing djch V\ltai chfnh (trir bao hi~m va bao hi~m xil h(ii)

Cho thue xe co de)ng co

Cho thue may moc, thi~t bi va db dung huu hlnh khacCho thue xe may moc, thi~t bj va d6 dung huu hlnh khac: diu, tilU lai d~t, xe nang

HO\lt d(ing djch V\l h6 trq khai thac kinh doanh khac con I\li: v(in himh, khai thac c\lm cang

Container va cac djch V\lcan Cll h(iu dn ph\lc V\lhO\ltde)ng dAu khf

HO\ltde)ngdjch V\lh6 trq khai thac dau tho va khf W nhien: djch V\lh6 trq sinh hO\ltdAukhf

Ban buon chuyen doanh khac: hang kim khf, di~n may dan d\lng va cong nghi~p

Khach S\lnGia cong co khf; xu Iy va trang phu kim IO(li

Sua chua thi8t bi khac: bao duang, sua chua, hoan cili cac phuong ti~n n6i

Ban buon philn bon su d\lng trong nong nghi~p

Trang 1/28

CONG TY CO PHAN CANG DICH vu DAu KHi DINH vOTHUYET MINH BAo cio TAl CHiNH CH(JN L(JC

Cho kY k~toan kh thuc tai ngay 31 thang 12 nam 2015

M§u s6 B 09a-DN(Ban hanh theo Thong tu s5200/20 14/TT -BTC ngay

22112/2014 cua B(lTai chinh)

-----======================================================-==------=---------====

Ban buon xang, dh va cac san pham lien quan

Ban buon khi d5t va cac san pham lien quanBan le dfiuhoa, ga, than nhien lieu dung cho gia dlnh trong cac cira hang chuyen doanh

Ban le hang hoa khac moi trong cac cira hang chuyen doanh: khi hoa long, xang, dfru

Thu gom rae thai...

4. Chu ky san xulit, kinh doanh thong thuong

5. D~e di~m hoar d9ng cua doanh nghi~pTru sa chinh cua Cong ty d;:ittai KCN Dlnh va, plurong Dong Hili II, quan Hai An, thanh ph5

HaiPhongTinh dtlnthai diem ngay 3 1/12/20 IS, Cong ty co 243 nhan vien (31112/2014 co 235 nhan vien),

6. cliu true doanh nghi~p

7. S6 li~u so sanhS5 li~utren Bang can d6i kll toan la s6 li~uclla Bao cao tili chinh cho nam tili chinh kilt thuc vao

ngay 31112/2014 da duqc kiem toanos6 li~u so sanh trIOnBao cao kilt quit ho~t d(lng kinh doanh

va Bao cao luu chuyen ti~n t~ Iiis6 li~u clla Bao cao Ktlt qua ho~t di)ng san xuAtkinh doanh vii

Bao cao luu chuyen ti~n t~ clla Quy IV12014.

11- KY KtToANo DON VI TIEN TE SITDUNG TRONG KtToAN1. Ky k~ toan nam

B~tdfrutu ngay 0110 I12015 va ktlt thuc vao ngay 31112/2015

2. DO'nvi tifn t~ sfr dyng trong k~ toan

D6ng Vi~tNam (VNO)

ID- cHUAN MlJC vA CHE DOKt ToAN Ap DUNG

1. Ch~ d9 k~ tmin ap dyng

Cong ty ap dVng ch€ d(l kll toan Ooanh nghi~p theo Thong tu s6 200/2014/TT-BTC ngay 22

thang 12 nam 2014 cua B(lTai chinh.

2. Tuyen b6 v~ vi~e tuan thn ehuh m....c va ch~ d9 k~ tOllnCac bao cao tai chinh cua Cong ty duqc llip theo cac chuAnm\!,ck€ toan Vi~tNam, h~ th6ng k€

toan Vi~t nam vii cac quy djnh hi~nhanh cua nuac CHXHCN Vi~tNam

Bao cao tili chinh duqc llip trIOnco sa gia g6c. Cac chinh sach duqc Cong ty ap dVngm(lt cach

phil hqp vii nhAtquanCae bao cao tili chinh duqc llip theo nguyen tAcvii lu(itdinh CllaVi~tNam co th~ c6 mQts6 khac

bi~t Crm(lt s6 phuong di~n trang yt\u so vai cac ChuAnm\!,cktl toan Qu6c ttl. Do d6 cac bao cao

tai chinh dinh kern kh6ng nh~mmvc dich trlnh bily tlnh hlnh tili chinh, k€t qua ho~t d(lng kinh

doanh theo cac nguyen t~c va thong I~kll toan duqc thua nh(in r(lng rai Crcac nuCrcva cac khu

VuC n~mngoai ph~mvi Vi~tNam.

(,\

Trang 2 / 28

CONG TY CO PHAN CANG OICH vu oAu KHi £liNH vOTHUYETMINH BAo cAo TAl CHiNH CHQN LQC

Cho kY kJ toan kit thuc tai ngay 31 thang 12 nam 2015

Miu sA B 09a - DN(Ban hanh thea Thong tir s6200/2014rrT-BTC ngay

22112/2014 cua Bi) Tai chinh)

3. Hlnh thrrc k~ roan ap dyng

Theo phan rnem k~ toan Fast Financial

IV- cAc CHiNHsAcH KEToAN AI> DUNG1. Nguyen tic ghi nhtJ.nti~n va cac khoan tuong duong ti~n

Ti~n va cac khoan tU011gdU011gti~n bao gbm ti~n m\it tai quy, ti~n giri ngan hang co thai han

duoi 3 thang, ti~n giri ngan hang khong ky han va ti~n dang chuyen.

2. Nguyen tiie k~ toan cac khoan dAunr tai ehinh:Khoan dAu tir tai chinh diroc thuc hien duoi hinh thirc gop v6n, dircc ghi nhan thea nguyen t~c

gia g6c.

0\1' phong t6n th~t dAu nr vao dan vi khac duoc trich I~p thea cac quy djnh v€ k~ toan hi~n hanh.

Theo do, Cong ty duqc phep trich I~p d\l' phong cho cac khoan dAu tu khi gia tri ghi s6 cao h011

gia tri tai san thuAn cua ben nMn gop v6n t",i ngay k~t thuc ky k~ toano

3. Nguyen tic k~ toan n9' phili thuCac khoan phili thu cua Cong ty duqc thea doi chi ti~t thea ky h",n phili thu, d6i tuqng phai thu,

lo",i ngo",i t~ phili thu.

Cac khoim phili thu co ngubn g6c ngo",i t~ duqc danh gia chenh I¢ch tY gia t",i thai ditlm I~p Bao

cao tai chinh b~ng tY gia mua ngo",i t~ cua Ngan hang thuang m",i nai doanh nghi¢p chi dinh

khach hang thanh toan. Truang hqp Cong ty co nhi~u khoan phai thu va giao dich t",i nhi~u ngan

hang thi duqc chi! di)ng l\I'a chon tY gia mua cua mi)t trang cac ngan hang thU011gm",i nai doanh

nghi~p thuang xuyen co giao dich.

0\1' phimg nq pMi thu kho doi duqc trich I~p cho nhung khoiln phili thu dii qua h",n thanh toan tu6 thang tra len ho\ic cac khoiln phai thu rna nguai nq kho co kha nang thanh toan do bi thanh Iy,

pha san hay cac kho khan tU011gt\l'.

4. Nguyen tic ghi nhtJ.nhang tAn khoHimg tBn kho duqc phan anh theo gia g6c tru di d\l' phimg giiim gia do himg hoa tbn kho 16i thai,

hu hong hay giam gia trio Gia g6c himg tbn kho bao gbm chi phi nguyen v~t li~u tr\l'c ti~p, chi

phi lao di)ng tr\l'c ti~p va chi phi san xulit chung, n~u co, d€ co duqc hang tbn kho a dia ditlm va

tr",ng thai hi~n t",i. Gia g6c cua hang tbn kho duqc xac dinh thea phU011gphap binh quan gia

quy~n. Gia tri thuAn co thtl th\l'c hi¢n duqc duqc xac dinh b~ng gia ban uac tinh tru cac chi phi

dtl hoan thanh cimg chi phi ti~p thi, ban hang va phan ph6i phat sinh.

0\1' phong giam gia hang tbn kho cua Cong ty duqc trich l(tp theo cac quy dinh k~ tOlin hi~n

hanh. Theo do, Cong ty duqc phep trich l(tp d\l' phimg giam gia hang tbn kho 16i thai, hong, kern

phAm ch~t va trong truang hqp gia tri th\l'c t~ cua hang tbn kho cao han gia tri thuAn co thtl th\l'c

hi~n duqc t",i thai ditlm k~t thuc nien di) k~ toano

Hang tbn kho duqc h",ch toan thea phuang philp ke khai thuang xuyen

Trang 3 128

CONG TY CO PHAN CANG DICH vu DAu KHi DiNH vOTHUYETMINH BAo cso TAl CHiNH CHQNLQC

Cho kY kt toan ktl thuc tai ngay 31 thang 12 nam 2015

Milu sA B 09a - DN(Ban hanh thea Thong nr s6200/20141TT-BTC ngay

22112/2014 cua ae Tai chinh)

============================================================--=----=----==--=

5. Nguyen tiic ghi nhi/.nva khAn hao TSCDNguyen tftc ghi nhan TSC£l (hiru hlnh, vo hinh, thue tai chinh): TSC£l duoc ghi nhan thea

nguyen titc nguyen gia tnr di khau hao liiy k~. Nguyen gia bao gbm gia tri TSC£l va toan b(l cac

chi phi lien quan tnrc tiep toi viec hlnh thanh TSC£l do.

PhU011gphap khilu hao TSC£l (htru hinh, vo hinh, thue tai chinh): TSC£l duoc khau hao thea

phU011gphap duong thang. Ty I~ khilu hao tai san c6 djnh va cac quy djnh khac v~ TSC£l duoc

thuc hien thea huang ddn tai Thong tir s6 45/2013/TT-BTC ngay 25104/2013 cua B(l Tai chinh

huang ddn ch~ d(l quan ly, sir dung va trich khilu hao TSC£l.

C6ng ty ap dVng thai h"n khilu hao uac tinh dbi vai cac 10ai TSC£l nhu sau:

,,,~•(

""%')STT LOA I TAl SAN THCn GIAN £lON VI

I Nhit clra, v(it ki~n truc 05-30 nam

2 May moc thi~t bi 06-20 niim

3 Thi8t bi dvng cv quim Iy 03-10 nam

4 PhU011gti~n v(in tili 06-10 nam

5 Phftn m~m tin hoc 03 nam

Thanh Iy TSC£l: Liii ho\ic 16 do thanh Iy titi SilOc6 dinh duQ'c xac dinh b~ng phlin chenh I~ch

giua s6 ti~n thu dUQ'cdo vi~c thanh Iy vai gia tri con I"i cua titi SilOc6 dinh do va duQ'Cghi nMn

lit thu nh(ip ho\ic chi phi trong bao cao k~t quit kinh doanh

6. Nguyen tiic k~ tmiu chi phi tra trlfCYcChi phi tni tmac lil nhung khoitn chi phi th\fc t~ da phat sinh co lien quan tai ho"t d(lng sitn xuilt

kinh doanh cua nhi~u ky k~ toan, chua duQ'cHnh h8t vao chi phi trong ky mit dUQ'cphiln b6 dlin

vilOcac ky k~ toan tilip theo.

Vi~c Hnh vil philn b6 chi phi trit tmac vao chi phi SilOxuilt kinh doanh tirng ky k8 toan duQ'c can

Clrvilo tinh chilt, mlrc d(l cua tirng lo"i chi phi.

Phu011gphap philn b6 chi phi tra truac: philn b6 thea phU011gphap duimg th~ng

7. Nguyen tiic k~ toan n9' phai traCac khoitn nQ'phiti tril duQ'c thea doi chi ti~t thea ky h"n phai tni, d6i tuqng phiti tra, lo"i nguyen

t~ phiti tra vit m(\t vili y~u t6 khac thea yeu cliu quan tri cua C6ng ty t"i tirng thai di~m.

Clin Clrvilo ky han con lai cua cac khoim phai tni d~ philn 10ai lil nQ'dili h"n ho\ic ngitn han.

Khi co b~ng chung cho thily m(lt khoim tbn thilt co kha nang chitc chitn xay ra, Cong ty sl! ti~n

himh ghi nh(in m(\t khoan phai tra thea nguyen titc th(in trong.

Trang 4 1 28

CONG TY CO PHAN CANG DICH VV DAu KHi DtNH vOTHUYETMINH BAo cio TAl cHiNH CH(JNL(JCCho ky k~ toan kit thtu:tai ngay 31 thang 12 nam 2015

M~u sA B 09a-DN(Ban himh theo Thong tir sb200/20141TT-BTC ngay

22112/2014 cua BQTai chinh)

===================================================---=-==----=---=--==--=--------

Tai thai di~m cubi ky, cac khoan phai tra thea man djnh nghia cac khoim muc ti~n t~ co gbc

ngoai t~se duoc danh gia lai.

8. Nguyen tlie ghi nh~n vay va nQ'thue tili ehinhCac khoan yay va no thue tai chinh khong bao g6m cac khoim yay duoi hinh tlurc phat hanh trai

phieu hoac phat hanh cb phieu uu dai co di~u khoan bit buoc ben phat hanh mua lai tai mQtthai

diem nhilt dinh trong Wang lai.Cac khoan chi phi di vay lien quan true ti8p d8n khoimyay (ngoai lai yay phai tra) nhu chi phi

tham dinh, ki8m toan, I~ph6 sa yay vbn... du",c hl,lehtoan vito chi phi titi chinh. Truang hqp cac

chi phi nity phat sinh tir khoim yay rieng cho m\lc dich dftutu, xiiy dqng ho~c san xuilt titi SilOda

dang thi du",c vbn hoa.Dbi vai khoim n", thue tai chinh, tbng sb nq thue lit tbng sb ti~n phai tra du",c tinh b&nggia tri

hi~n tl,liclla khoan thanh toan ti~n thue tbi thi8u ho~cgia tri hqp Iy cua titi san thue.Cac khoim vay va nq thue tai chinh duqc hl,lchtoan chi ti';t va theo tirng dbi tuqng cho yay, cho

nq, tlIng kh8 uac vay nq va tirng IOl,liyay nq. Truang hqp yay, nq b&ngngol,lit~ thi phai theo doi

chi ti8t theo nguyen t~ va th\IChi~nvi~c ghi nh~n,danh gia chenh I~chtY gia theo quy dinh.

9. Nguyen tlic ghi nh~n va vAnbOacae khoan chi phi di vayChi phi di yay lien quan tr\Ic ti8p d8n vi~cmua, dilu tu xay d\Ing hoi,icsan xufttnhfrngtai san ciln

mQt thai gian tuang dbi dai d~ hoan thanh dua vao sir d\lng hoi,ickinh doanh du",c cQngvito

nguyen gia tai san cho d8n khi tai san do duqc dua vao sir d\lng ho~c kinh doanh. Cac khoan thu

nh~p phat sinh tir vi~c dilu tu tl,lmthai cac khoan yay du",c ghi giitm nguyen gia tai SilOco lien

quan. Tftt ca cac chi phi lai yay khac du",c ghi nh~n vim bao cao k8t qua hOl,ltdQngkinh doanh

khi pMt sinh.

10. Nguyen tlie ghi nh~n chi phi phai traChi phi phai trlllit nhitng khoan chi phi th\Ic t8 chua phat sinh nhung du",c tinh tmac vao chi phi

san xufttkinh doanh trong ky h~ch toan de dam bao khi cac khoim chi phili tra phat sinh th\Ie t8

khong gay dQt bi~n cho chi phi san xuftt kinh doanh a cae ky ti~p theo. Vi~c ghi nh~ chi

phi phai tra phai dam bao nguyen tlic phil hqp giiia doanh thu vit chi phi phat sinh trong

kyo11. Nguyen tlic ghi nh~n vAnchii sO'hfru

vbn Chllsa hitu lit philn titi san thufrnclla Doanh nghi~p con Il,lithuQCsa hitu Cllacac cb dong

(chu so hitu).Vbn gop du",c ghi nh~n theo sb th\Ic gop, khong ghi nh~n theo sb cam k8t se gop cua cac chi! sa

hitu, khong ghi nh~n theo vbn di~u I~ ghi tren gifty phep dang ky kinh doanh.v6n gop c5 philn

cua cac c5 dong du",c du",c phan anh theo hai chi tieu rieng la V6n gop cua chu sa hitu vit tMng

du vbn c5 philn. Vbn gop cua chi! so hitu la cae c6 phi8u ph5 thong co quy~n bi~uquy8t. Th~ng

Trang 5 128

CDNG TY CO PHAN CANG D1CH VV DAu KHi DiNH vOTHUYETMINH BAo cso TAl CHiNH CH(JNL(JC

Cho kY ki loan kit thuc tai ngay 31 {hang 12 nam 2015

Min sAB 09a-DN(Ban himh thea Thong tir s6200/2014/TT-BTC ngay

22112/2014 ella BQTai ehinh)

:==================================================:===========-----=---=----====-

du v6n e6 phan phim anh khoan chenh lech giua menh gia va gia phat hanh e6 phieu (k~ ca cac

tnrong hop tai phat hanh e6 phieu quy) va eo th~ la thang du dirong (n~u gia phat hanh eao han

menh gia) ho(le thang du am (n~u gia phat hanh thftp han menh gia)

Tnrong hop nhan v6n gop biing tai san phi ti~n t~ thi phai ghi nhan thea gia tri hop ly ella tai san

phi ti~n t~ tai ngay gop von. Trong tnrong hop gop v6n bang tai san, thl v6n dAu tu ella chu sa

hiru duoc phan anh thea gia danh gia l';li ella tai SilOduge eae ben gop v6n ehftp nh(in. D6i vai

eae tai san vo hlnh nhu thuang hi~u, nMn hi~u, ten thuang m';li, quy~n khai thae, philt tri~n d\I

an ...ehi duge ghi tang v6n gop n~u phap lu(it eo lien quan eho phep.

Vi~e sir d\lng v6n dAu tu ella ehll sa huu, ehenh I~eh danh gia l';litai san, quy dAu tu phat tri~n d~

bil 16 kinh doanh duge th\Ie hi~n thea quy~t dinh eua ehll sa huu, doanh nghi~p phili th\Ie hi~n

dAydu eae thll t\le thea quy dinh eua philp lu(it.

Vi~e philn ph6i Igi nhu(in ehi th\Ie hi~n khi doanh nghi~p eo Igi nhu(in sau thu~ ehua philn ph6i.

M9i truimg hQ'p tra e6 tire, Igi nhu(in eho ehu sa huu qua mire s6 Igi nhu(in sau thu~ ehua philn

ph6i v~ ban ehftt d~u la giam v6n gop, doanh nghi~p phai th\Ie hi~n dAy du eae thu !\Ie thea quy

dinh eua philp lu(it va di~u ehinh gifty phep dang ky kinh doanh.

12. Nguyen tlie va phuong phap ghi uh~n doanh thu, thu nh~p khae

Doanh thu la I'li ieh kinh t~ thu du'le lam tang v6n ehit sa huu eua doanh nghi~p ngo';li trir phAn

dong gop them eua eae e6 dong. Doanh thu du'le ghi nh(in t';li thai di~m giao dieh phat sinh, khi

eh~e eh~n thu du'le I'li ieh kinh t~, du'le xae dinh thea gia tri hQ'p Iy ella eae khoan du'le quy~n

nh(in, khong philn bi~t dii thu ti~n hay se thu du'le ti~n.

Doanh thu va ehi phi t';lOra khoan doanh thu do phai du'le ghi nh(in dbng thai thea nguyen tfie

phil hQ'p. Tuy nhien trong mQt s6 truang hQ'p, nguyen tfic phil hQ'p co th~ xung dQt vo-i nguyen

tfic tMn tr9ng trong k~ toan thl can Cl!vao ban chAt va cae chuAn m\Ie k~ toan d~ phim anh giao

dieh mi)t each trung th\Ic, hQ'plY·Doanh thu, liii ho(lc 16 chi dugc eoi la chua th\Ic hi~n n~u doanh nghi~p con co trllch nhi~m th\Ic

hi~n cae nghia V\l trong tuang lai (trir nghia V\Ibao hanh thong thuimg) va chua chfic eh~n thu

du'lc I'li ich kinh t~. Vi~e philn IO';licae khoim liii, 16 la th\IC hi~n ho(lc chua th\fe hi~n khong ph\l

thuQc vao vi~c dii philt sinh dong ti~n hay chua. Cac khoan liii, 16 phat sinh do danh gia l';litai

san, n'l phai tra khong du'lc coi la ehua th\fc hi~n do t';li thai di~m danh gia l';li, dan vi dii eo

quy~n d6i vai tai sim va dii co nghia V\ln'l hi~n t';lid6i vai cac khoan n'l phili tra.

Doanh thu khong bao gbm cae khoan thu hi) ben thl! ba.

Thai di~m, din Cl! d~ ghi nh(in doanh thu k~ toan va doanh thu tinh thu~ co th~ khac nhau tily

thuQc vao tirng tlnh hu6ng C\l th~. Doanh thu tinh thu~ chi du'lc Sl! d\lng d~ xac dinh s6 thu~ phai

ni)p thea lu(it dinh. Doanh thu ghi nh(in tren s6 k~ toan d~ l(ip Bao cao tai chinh phai tuiln thu cac

Trang 6 1 28

CONG TY CO PHAN CANG DjCH V1) DAu KHi DINH vOTHUYET MINH BAo cAo TAl CHiNH CH(JN L(JC

Cho IcY ki todn kit thuc tai ngay 31 thong 12 nam 2015

Milu sAB 09a - DN(Ban hanh thea Thong ttr sb200/2014ffT-BTC ngay

22/12/2014 cua B(\ Titi chinh)

=======================================================---=-==---=-------=----=---

nguyen t~c k~ toan va tuy thea tirng tnrong hop khong nh1lt thi~t phai bang sb dii ghi tren hoa

don ban hang.

Doanh thu duoc ghi nhan chi bao gbm doanh thu cua ky bao cao,Doanh thu hoat dong tai chinh la cac khoan doanh thu ti~n lai, ti~n ban quyen, cb nrc, loi nhuan

duoc chia va doanh thu hoat dong tai chinh khac cua doanh nghiep.

Thu nhap khac la cac khoan thu nhap tir cac heat d(\ng xay ra khong thirong xuyen, ngoai cac

hoat d(\ng tao ra doanh thu.Khi co kha nang chac chan thu duoc cac khoan ti~n phat vi pham hop dbng, phai xem xet ban

chilt cua khoim tilln ph",t dS ghi nh(in phil hqp vai tirng truimg hqp C\l th;\.

13. Nguyen tic k~ toan gia vAn himg banGia vbn hang ban philOanh tri gia vbn cua hang hoa, dich V\l ban ra trong kY·

Khoitn dl,f phong giam gia hitng tbn kho dugc tinh vito gia v6n hang ban tren ca sa s6 lugog

hang tbn kho va philn chenh I~ch gifra gia tri thuiln co th;\ thl,fc hi~n dugc nho han gia gbc hang

tbn kho.Gia v6n dugc ghi nh(in phili dl,fa tren ca sa phu hqp vai doanh thu phat sinh trong ky.

14. Nguyen tic va phuong phap ghi nh~n chi phi tai chinhChi phi titi chinh bao gbm cac khmin chi phi hoi;lccac khmin 16 lien quan d~n cac ho",t d(\ng dilu

tu titi chinh, chi phi cho vay va di vay v6n, chi phi gop v6n lien doanh, lien k~t, 16 chuySn

nhugog chirng khoan ng~n h",n, chi phi giao dich ban chung khoan, dl,f phong giam gia chirng

khoan kinh doanh, dl,f phong tbn th1lt dliu tu vito dan vi khac, khoan 16 pMt sinh khi ban ngol;li

t~, 16chenh I~ch tY gia h6i doai...Chi phi di vay lit liii ti~n vay va cac chi phi kMc phat sinh lien quan tr\Ic ti~p d~n cac khoiln vay

cua doanh nghi~p.Chi phi di vay ph iii ghi nh(in VllO chi phi silOxuilt, kinh doanh trong ky khi phat sinh, trir khi lien

quan trl,fc ti~p d~n vi~c dliu tu xiiy dl,fng ho~c san xU1lttiti sill! da dang dugc tinh vilOgia tri cua

tai san do (dugc vbn hoa) khi co du cac di~u ki~n quy dinh trong chuiin ml,fc k~ toano

15. Nguyen tic ghi uh~n chi phi ban hang va chi phi quan Iy doanh nghifp

Chi phi ban hang la cac khoim chi phi thl,fc t~ phat sinh trong qua trinh ban siln phiim, hang hoa,

cung ci\p dich V\l

Chi phi quiln 19doanh nghi~p la cac khoiln chi phi quiln 19chung cua doanh nghi~p

Cac khoiln chi phi ban hang, chi phi quiln 19 doanh nghi~p kh6ng dugc coi lit chi phi tinh thu~

TNDN theo quy dinh cua Lu(it thu8 nhung co dliy du hoa dan, chung tir va dii h",ch toan thea

dung Ch8 d(\ k8 toan thi kh6ng dugc ghi giam chi phi k~ toan ma chi di~u chinh tong quy8t tmin

thu~ TNDN dillilm tang s6 thu8 TNDN phili n(\p

16. Nguyen tic ghi nh~n chi phi thu~ TNDN hi~n hanh, chi pbi thu~ TNDN hoan I~i

Trang 7 1 28

Thu€ thu nhlj.pdoanh nghiep th~ hien t6ng gia tri cua s6 thu€ phai tra hien tai vii s5 thu€ hoiin lai,

S5 thu€ hien tai phai tra diroc tinh dua tren thu nhap chju thu€ trong nam, Thu nhap chju thu€

khac voi loi nhuan thuan diroc trinh bay tren bao cao k€t qua hoat d(\ng kinh doanh vi thu nh~p

chju thu€ khong bao g6m cac khoan thu nhap hay chi phi tinh thu€ hoac duoc khilu trir trong cac

nam khac (bao g6m ca 16mang sang, n~u co) vii ngoai ra khong bao g6m cac chi tieu khong chju

thu~ hoac khong duoc khilu trir,

Theo Giily chimg nhan d:lu tu di~u chinh l:ln d:lu ngay 15/04/2013, Cong ty duqc huang cac uu

diii d5i v6i thu~ thu nh~p doanh nghi~p nhu sau: Thu€ suilt thu~ thu nh~p doanh nghi~p cua

Cong ty la 10% trong I5 nam duqc tinh lien tvc tir nam d:lu tien doanh ngh i~p co doanh thu tir

hO(ltd(\ng duqc huang uu diii thu~ va 25% trong cac nam ti~p theo. Mi~n thu€ 4 nam, giam 50%

s5 thu~ phai n(\p trong 9 nam ti€p thea duqc tinh lien tvc tir nam d:lu tien doanh nghi~p co thu

nh~p chju thu~ tir d\l' an d:lu tu; truimg hqp doanh nghi~p khong co thu nh~p chju thu~ trong 3

nam d:lu, kS tir nam d:lu tien co doanh thu tir d\l' an d:lu tu thi thai gian mi~n thu~, giam thu€

duqc tinh tir nam thu tu. Day Iii nam d:lu tien cong ty ap dVng mirc liii suilt uu diii 10% va duqc

giam 50% s5 thu~ phai n(\p.

Vi~c xiic djnh thu~ thu nh~p cua Cong ty can cu viio cac quy djnh hi~n hiinh v~ thu€. Tuy nhien,

nhUng quy djnh niiy thay d6i thea tirng thai ky va vi~c xac djnh sau cung v~ thu~ thu nhlj.pdoanh

nghi~p tuy thu(\c vao k~t qua kiSm tra cua ca quan thu~ co th§.m quy~n.

Thu~ thu nh~p hoiin I(li duqc tinh tren cac khoan chenh I~ch gifra gia trj ghi s6 vii ca sa tinh thu~

thu nh~p cua cac khoan mvc tiii san ho~c cong nq tren bao cao tili chinh vii duqc ghi nh~n thea

phuang phap bang can d5i kti toano Thu~ thu nh~p hoiin I(liphai tra phai duqc ghi nh~n cho tilt ca

cac khoan chenh I~ch t(lm thai con tiii san thu~ thu nh~p hoiin I~i chi duqc ghi nh~n khi ch~c

ch~n co du Iqi nhu~n tinh thu~ trong tuang lai d6 khilu trir cac khoan chenh I~ch t(lm thai.

Thu~ thu nh\ip hoiin I(li duqc xac djnh thea thu€ suilt d\l' tinh se ap dVng cho nam tiii san duqc

thu h6i hay nq phai tra duqc thanh toano Thu~ thu nh(ip hoiin I(li duqc ghi nh(in vito bao cao k8t

qua hO(ltd(\ng kinh doanh trir truimg hqp khmin thu~ do co lien quan d~n cac khoan mvc duqc

ghi th~ng viio v5n chu s6 hfru. Trong truimg hqp do, thu~ thu nh\ip hoiin I(licOng duqc ghi thfing

vilo v5n chi! s6 hfru.

Cong ty khong trich I~p thu~ thu nh\ip doanh nghi~p trong ky do Cong ty khong co thu nh~p chju

thu~. Tiii san thu~ thu nh\ip hoiln I~i lien quan d~n khoan 16 chju thu~ mang sang vii cac chenh

I~ch t(lm thai khac khong duqc ghi nh~n do khong ch~c ch~n se co thS su dVng duqc trong tuang

lai..

CONG TY CO PHAN CANG DlCH VV DAu KHi DINH vOTHUYETMINH BAO cAO TAl CHiNH CHf)N Lf)C

Cho ky ki toan kif thuc tai ngay 31 thang 12 nam 2015

Mdn sA B 09a - DN(Ban hanh thea Thong tu s5200/2014m-BTC ngay

22/12/2014 cua B(\ Tili chinh)

==========================================--------------=--==--==_=-=---=----====-

v- THONG TIN BO SUNG CHO cAc KHoAN MUC TRINH BAy TRONG BANG CDKT

Trang 8/28

00N~

0 '" 0"-~ ~~ :l OJ):!0' : ~~. ~ .,;~ .... f-~

=..•1=

""'::;J II

> "":c ""Z "._or, "(;l "...... "

,_<:::l ":c '" "::.:: " " Q

~" Q::;J '<:$ " z

" " ;;l z ...-< " .. OJ'" a OJ~0 ;t: ...... " = ::E Q

~11 ~.. 8 ~::;J.

,~11 ;:: I;i >

~c Z

11 " ~ ~:I: ~ al> '<:$ 11 ~ 0

~ "" ~ e &l '0..s;: 11

~c ;;l if:c - 11 .• E E ;;l .. t:. v~ ~ OJ ,-0

U ...... 11 Z • I;i z ::E E, <.... 11 c Z 0 CI

,~

_.""' "" .• 25 ~

0 .~ 11 ~ -~~'

:> ~ Z :(;·s c :>' Ie-; 11 "" E ifi ~ a; 0c '" ~ ~ -. '"0 ~11

~.• c c Z :>' U c

C " .... g '.• 2 '" E '" :$ CoZ " '5 ~ c ~ c !!.!. ,'~

._" - c -s .•' g z g , ~ ,-~--< ". ... ·iii :>' ~9;!. .• '" '0

U " = ~ ";:;0. ~ '" " -s c "U - " ." , 0 "- c c > 6 c~ '" '. g ~~"(0. ,~ ~ ~c '" " 0 '" cZ ';:'U Z > -s -' Q c '" '.. ~ x.~ 11 -= .:;. '" "- z "- "- ., "- "- 0 "-.-< ..s;: " .:.i c c U '" U U ~ U U " uI:I:i - " e ". .a ::E

, c ::E ::E u ::E ::E u ::E:c ,~~ ... c >. c ,-~ -0 "C<i. -.~

" ." .. • 'U .... Q U .... .... Q .... .... u ....0... "'" 11 ... '" ~ ':C '" '" " '" " '" '" '" '"u

-0 I ." " " " c c c c c 0 c c c c

" .:;. c c • -~ ,~ -~ ,~ ,~ '. ,~ ,~ ,~

S:] '<:$ > 'B' .a .0' ~ ~ ~ ~ ~ ::E ~ ~ ~ ~U e u c c c c c c c c c.2 = • " • " .• -~ -. -~-~ .... -. -. -. -.>- .,.. ... • ... • " " " '" '" :I: '" " '" '".... "'" E= 1= ~ 1= ... z z z z z z z z z zf- ....

-f.ol "'"0 ;:.; ~ "~ ;;; :gz ~ ,..; '" ""'0~ " I ~ Z z

6 " ;;l ;;lu "

II~ I

"0 -= I

'" ;;.-...,5 I

Z ::: .., -= I- bl)" IQ 00 t:: ._ I= .., II '0 U l- I= ..= Eo-- <0, I",I-a:la:l I

= 0 ' I

=~~.g II

~o- .... " I

'" -= _ ....I

= .§0- I

." ",0 I

~ -= -c, '"I

§ o~ I0'" I

'" - Ia:l ~~ '" I

'" IIII

IIIIIIIIIIIIIIIIIIIIIIIIIIII11111111

"""""11"""11"I

,<§ E«

"" =.<; :s'S .a-._-,.§Q

='8~" c... '''I.'U '.c

§ § § § '"...9 9 9 9 ~

'"9 9 9 9 ~'"-e- " ~ ...N ......

o-: s o-. 0 § 0 0 r-, ... ~ ee N~ N ~ ~ ~ 5' ::l ~ ~ .......~

ec N cc ~ "'" ;'; :c; " ~ ..; ~ §! ~ ~~

0 ee ;l; o-. NN ~ ~ ;3 = "'"0 N N 0 g ~ '" '" :; "!~ (iJ = :c; :c; ~ N ~ ...~ ~ ~ N ...

~.. ... N ...-1!'~~=.•1!';...='~

=-.•s~u

i=..~

CONG TY CO PHAN cANG DICH VV DAu KHi DiNH vOTHUYETMINH BAo cio TAl CHiNH

Cho kY M todn Mt thuc tai ngay 31 thong 12 nam 2015

=========================================------------------==-----=-=---=--=-=----

Mh sA B09a-DN(Ban himh theo Thong nr s6200/20141TT·BTC ngay

22112/2014 cua BQ Titi chinh)

- Ly do thay d6i vci tung khoan ddu tu/loai e6 philSu, trai ph~u

+ V ~ s6 lUQ11g

+ vI: gill tri

2. Cac khoan dAutil tili ehinh

Cu6i nam Diu Dam

Chu-ng khoan kinh doanhGia gAl:! Gill. tr] Gia gac Gis trj0" pbong

h9'PlyD\I' phong

h9'P Iy

- T5n1? eia tn cOnh~u

+Chit~t

+Chit~t

- Tdno om trj tnii nh~u

+Chi tet

+Chi tet

- Cac khoan dAu til khac

Cu6i nilm aiu Dam

Diu hI' nim gifr din ngay dao h,nGia gAc Gili trj Chi gAc Gia trj

ghis6 ghi sa- Nain han

+T~n 2lri co kv han

+Trai nhil!u

+Cac khoen dAu nr khac

- Dai hen

+T~n .,,; 06 kV h~n

+Trainh~u+Cae khoon dAu tu khac

Cuili nam Diu nAmDiu ttl' gop vAn VaG dO'nvi khac

Gia gAc D" phongGia trj Gia gAc DIf phong

Gia trjh9'P Iy h9'P Iy

Ddll tu g6p v6n vao Cong Iy C6 p~n d~l!

hI xAvmn Diu khi Duven Hai 37.500.000.000 (494977191l6) 32.550.228.094 37.500.000.000 (3313977844) 34.186.022.156

3. Phai thu kbach himg

Trang 10/28

CONG TY CO PHAN CANG D!CH VV DAu KHi ulNH vO

THUYETMINH BAo cia TAl CHiNH

Cho ky M toan k2t thuc tai ngay 31 thang 12 nam 2015

M§u sA B 09a-DN(Ban himh thee Thong ur 56200/20141TT-BTC ngay

22/12/2014 ella Bi) Tili ehinh)

====================================================-------------=-=-----=-==---=-

Pha! thu ciia khiich hang ngADh,nCu3i nam DAu nAm

Gid trj TjUf Gid trj Ty I~CN Cong ty CP container VN-XN Cane Viconship 15.850.750.680 24,920/0 17.655.493.357 57.~~Cong ty CP Hang hal VSICO 8,792. 106.192 13,82% 10.819.822.648 35,530/0TOng C6ng ty tham do khai thac Dau khi-DA: HD chia

18.252.322.314 28,690/0 60.775.000 0,20%$PDK cac L6 102/10& 106/10

TOng Cong ty tham do khai thac Diiu khi \!::9 103-107) 13.321.330.463 ___~.Q~.i~ 0 0,000/0----_------- - _._-Cac khach hang khac 7.400,028.383 11,630/0 1.917.344.157 6,29"/0

Tano: <Qno: 63.616.538.032 ]00.000/0 30.453.435.162 100,000/0

Cu6i nam DAu namPhsi thu cue khach hang la cec b@n co li@nquan

Gid tri Ty If Gid Iri Tf IICN Cona tv CP container VN-XN Cane Vk:o~hip --- 15.850.750.680 ___ 2j,920/t;' 17.655.493.357 57.980/0--~--.-- ----

Ngan hang thtrcmg mat cO phcln D1,\iChUng Vi~t Nam-3.515.300 0,010/0 0 0,000/0

Chi Nhanh Hai Phong

Tano: <Gno: 15.854.265.980 24,930/0 17.655.493.357 57,98%

4

Cu6i nam DAu namPhii thu cua khach hang did h¥-n

Gid Iri Ty Ii! Gid trl Ty IfChi tic!t

Chi tic!t .._-_._-_"--- c----Cac khach hang khac

T6ng <Gng 0 0,000/0 0 0,000/0

4. Phiii thu khac

Phiii thu RgAn hlln khacCu6i Dam Dliu Ram

Gid Irj DlJ"phlmg Gid Irj DlJ"phlmgPhai thu v~ cd phAn hoa

Phai thu ve cd hie va lQ'inh~n dUQ'c chia

Ph"i thu nguiri lao dongKy quS'. Icy eu\ye 15.000.000.000 62.013.920.000Cho mUQ"DCac khoarI chi hO 928.118.197Phai thu khac 2.214.339.833 1.719.255.452

TAD)!;Cf)Rg 18.142.458.030 63.733.175.452

Cu6i nAm Dliu nAmPhiii thu dai hq:n khac

Gid Irj DlJ"phlmg Gid Ir; DlJ"phlmgPhiti thu ve e& phAn hoaPhiti thu ve cd tire va lQ'inh~n duae chiaPh", thu ngu(ri lao dong

Ky quy. Icy eUl'eCho mU(JI1Cae khoan chi hQPhai thu khite

TAng cQng 0 0

Trang 11/28

CONG TY CO PHAN CANG O!CH VI) oAu KHi DiNH vOTHUYET MINH BAO CAO TAl CHiNH

Cho ky MtodnMt thuc tai ngay Jl thang 12 nam 2015

Milu s6 B 09a - DN(Ban himh thea Thong tu s6200/2014/TT-BTC ngay

22112/2014 cua B<)Tili ehfnh)=====================================================----===-----=---=====--------

5. Tili san tbi~u cbir x....I)'

Danh mgc Cu6i Dam D~uDamSa 1U'(fng au trj sa tuirng Giti trj

TienHim, Ibn khoTSCf)Tai san khac

Tang d}ng

6. Ncrxdu

7. Hilng tAn kbo

+ D~anIKh<linm~c...

+ D\l anIKhoan ro1)e ..+ D~an/KhOOn m\IC ..

+ DII anIKhoan mve , ..

8. Tili san dO'dang dili h,1D

990.613.56815.979.884.041

689.322.3419.648.724.578

Trang 12/28

CONG TY CO PHAN CANG DjCH VI) DAu KHi DINH vOTHUYETMINH BAa cia TAl cHiNHCho kY M toan kit thuc tai ngay 31 thang 12 nam 2015

Milu sa B 09a - DN(Ban hanh thea Thong tu sf>200/20 14/TT -BTC ngay

22/12/2014 cua BQTai ehinh)

===============================================-------~=-===-===-=-======'--

Chi phi san \uM. kinh doanh (hi' dang dai han sa de cutli ky nay sa dU'D~uDim

(iiigOc Cia trj co the thu h6i Giag&: Gill tri co 1M thu h&

f- DI,l"an.Khonn I1\)lC

, Du an.Khoan mac

j DI,Ian.'Khuan muc

+ Du an/Khoan mic

+ Du an/Khoan nl,lC

...Chi tiit xiy dung CO' biin dO'dang thee khnan muc sa dU' cuai ky Day sa du Dau Dim

Ciia g6c Gi3. rn c6 the thu h6i (iii g6c Gia hi co ~ thu h6iDiu tu xay dung m6 r6ug cAuCang PTSC Dinh Vii 20.000DWT 3723232409 3444 071479

Duy tu nac vet khu mroc mroc ~n Ceng PTSC Dinh YU 30.909.091

DAu nr 01 xe nang 45 T 200.000

Phin ~m quim IY cangb~n, kho b4i container 90.000.000

C6ng trinh khuwe k~m soot hang hoa ra vao c6ng cang 11.209091

C6ng trinhfKhoim mue ..Kh3cTang C9ng 3.824.441.500 3.475.180.570

Chi tiit xiy dl(Dg cO'ban dfr dang thea biin dqng tmng kysa diu ky 3.475.180.570 646.736.801

Xiy lipTh~lbjKhac 3.475180.570 646 736.801

Tang trong ky 82.283.409.137 8.112.922.947

Xiyliip 879.605.455 3.219.411.727

Thiit bj 74.795.939.784 1.895.954.546

Khac 6.607.863898 2.997.556674

Di qu~t toan ting tili san c6 djnh 81.934.148.207 3.483.312.637

Xiy lip 879.605.455 1497.148091

~Ibi 74.795.939.784 1895.954.546

Khac 6.258602.%8 90.210.000

T,m tlng tili san c6 djnh - -Xiy iJpTh~1hiKhacGiim khac - 1.801.166.54)

Xiy lip 1722.263.636

Th~1hiKhac 78.902.905

i!6,.4ikY 3.824.441.500 3.475.180.570

Xiy iJp~IhiKhac 3.824.441.500 3.475.180.570

Q,

9. Tid san c&djnh buu blnb

Trang 13 128

II

~ I"0 ..c I

00 ~.5 I

= IZ -ee ..c I- """Q OJ) c: ._ I

" U -ee II '0 l- I=: ..c f-; (0, Io-I-illill I

I=o~~ Iill _g I- ." I~o- ~ " I

;!.... I., ..c I

" ,;j 0- I"eo NO I..c ~N~ C O~ I

ON I" N::::: Iill~ N IN I

III

';:J>::r:,2S 'r)c;) ....,.- <:>::r: '"~ Ii:;:J 'ts

"'<C '"Ci ~....,

;:J.,~ ~> 'ts

::r: ~.;:;

u -..-. ...... N)

Q ':"I: ,6'"

.....z c ~'<C ':"I: ._

U ts·U -C "Z

'''"'',"

'<C ""Q:j -::r:~

'(~

0... '"'"-0 "u ~'tsC

>< -.... '~I- .~0 .... ~z ~ c'0 ~ ""u V

IIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIII

'" ., ., , '"., '" N '"= ., 00 .,or. ,.; N ".. .- .- ~.- .. ., N0' d 0 d" " 0- 0-"! .., .., =.., .; .; ,.;'" ..,

00N ,~....-OJ)"" Q....I- /

~~

e ;: .., 00 , , e , c , :; e 0 c , = , 0 , , e e ;::OIl o N = c r- e 0 e 0 r- .,"l OIl '" e- e c o; N e " ~ ° "! ~"!

'" .; ~ ,.; d ° .. .. or. ~ e 0 ..,OIl .., 0 .., 0 0 0- 0- ., ee e 0 ., '" ~~

eo .., e 0 ~ '" OIl '" 0 0 ., OIl ~CO ,.; 0 - d 0 r- 0' 0' c, d 0 .; .. 0'c'.. '" '" '" 0 0 0 '" .., OIl ~ = 0 '" N N

"l ., ~'" '" -o "! .,~

N '" -o ": '" ~u = d '" = .. .; ~ 'Ii ,.;0 ., .- '" 0- '" N = '".. ., ~ .., ..,

, , , , , , , , , ,0....

Q "-..u c'" :c"' g..

0- = 0 , '" ., '" ~ , .., ;:: '"~ '" = 0 '" '" ., '" .. .," = o. = '" - .. .- '"c ~ or. ~ .. d .. <i .. d 0'

. _:,.!'!~

.., .., .. .- - ., .. '".Q , 0 " ": ~ .- .- '" .. .-·0- .., .; '" ;; '" .; .; i!! .. 'Ii~~,. .., .. ., 0 '" '" '" 0.. 0 '" ~- .- .. ~- '" '" '""' CO•....

'" .. ..;_s ~ OIl ~

0- ": ":.. .., ..,c .. '" N~.,,; '" 0- '"C .. d d 0.., .. ..,~. .- = "......~ ,.; ,.;·" NCO , .. ~-• •~•,....

'" " '"N 0 0

'" ., .,IS .... on " .-

'" .. ..'" .Q

~ "! 00

E ..~ " ;:: ;::" .- .- .- .-'... ,.; ,.: ":;.N '" '"~

0 ., '"" '" N0

., .- .-" .. ,.; N,s l: ::: .., ..,

"l ~.o • ,.; :; -0(11 '!~ ~ 0.. "- N 0- '"zf ,.;..,

N

0 0 = .., ~- 0 0 .. .., '"= 0 .- ., .., .., 0 0 0; ~OIl0 0 "l ~ 0- '" 0 0 ":d 0 ., .. .. .; d 0 0- '" "0 0 '" = 0 = 0 :; '" ..= 0 ~ ., N OJ = 0 .. ~d 0 ;:: ,.: ,.: " d 0 ~ ,.; ..= 0 .- - 0 0 OIl .-'" '" ~ "l .., '" '" "! "l "!

~ :::i 0() '" N .. ;;;N N

.- = 0 , .-" '" '" .." ~0 ~on ~- .-'" ~ '" '".- - 0-.. ,.; .., ,.:OIl " 00 '"OIl

~.., ~,.; 0 ...

OIl '"

.., "" '".. ~d'" ""l "!0 ;::0-= ..d 0'0 :!l~

'"" '"" OIl.; d'" ~.., OIl,.: i!!OIlg ~;::~

IIIIIIIIIIIIIIIII

~,:;

,< SE'

I G 0II ,~ 's'IIII ;. •II ;;, ..II \) "0IIII Z '"

'"~

~,~..,o ,"~ "-~~,o 0

';. ';...••.. ....¢ "0rJ'. rJl

II

~ I"0 .s:: I

'" ;>, .E I!:> I

Z ,'" .s:: I- OlluQ Ql) = .-I .5 u ~'" ..c f-; <0,0- E-alalQ o '= "E- '".s::E- ':l"<0"" ::;a: o"'.s:: - ....= ,§ 0 -~ 0"to .s:: '"~ c 0 ~

0 '"'" '"al ~~ '"'"

""""""""""""""""""""""""""""""I;::J ">- ""::c: "",~ "or, "c;) "-, ",~ "" "::c: '" "~ 0: "";::J '<:l "'" ",< '" "0 ~-, "";::J.

,~ ~ "">- '<:l "::c: ~ ~ ""u -, "~, ..... '"') "0 ':"!: ,E- ".... "0 ~ "~ "Z ':"!: ".< .;:; "u U - I

~ VZ ':'l:

';:',< ~::c: CCi ,,~0...

~ "'""0 "u ~'<:l

'">- -Eo.. """E- 'fol "'"0 ~ ~ "Z :;;,'" "'0 i:: "...,

"u u "

u....c~ '".cU c'" :c"" ,5

.c

~ ~ '"" co~ '"'" ....c

~ r:! c;• .:. «<I e-,.= ~ 00 00- e- " " '"~~e- '"" '"".c u

"" ..ce-'"

~ :;;: r-,

:;; 00- '"" o,- <:j " ...;c.=.~ 00 co'" '" '""~'" "" c; oQc 00 <2 co.... c '"" '"

00._- N ,- .... ...; 0; "".. ~ '"" - -- "c !: or)l> )~.c OJ)..

~;:z ""

f-

"" ~ ;~

oJ ._, c; 0; "-j-~ --0 .= '"I: "4!~ :2 '"..... - ;::... .c -::; - ~ 0;

'""

- e-, r-,

'" -c '"'" 00 ""...; -c '"~ e-; r-,.. co -c '" 0; ...;.... r-, o, ....u o, '" '"c; -c -'" '"'"" '"

,------11111111

,~:>::c:,2S Or) I~ 11-, 11....... <:::> 11::c: '" 11~ " 11

11~ '''' 11s::: 11'-0:: '" 11Cl ~

-, 1111~.,~ ~ 1111:> .'" 11

::c: ~-;:: 11

11U -, 11....... ... <") 11Cl ':"'<: ,6- 11

E-; 11C 11 ""C ~ 11 .:Z 11 :a.-0:: ':"'<: '- 11

U ",. 11 ,=U - 11 >C "Z '" ""':"l: -;:: .:'-0:: .~.::c: CJ:j

.<~ '"~

"=~ "" '"'0 '" .:U ~

.'" ."c '">- - :;f.... "'»f- '~ "" f-<C ,...

~ dZ ~ " I -'0 ~

11(5 11

U 11

111111111111I

0 g§ 0 .., ",,,, ~ r- '"0 , , , 0 "';i , , ~ '" ..,"! o . "! r- "".:.."f "! oq

• 0 ..; '"0 gg 0 ~g: '" 0'" '" .., N ~N

" '" ~ci "l r-. o . oq oq ":c ,.: .,; .~

0- r- ",0- '" '" -e N - .., '" '" ee '" Vl.., - '" N..,

"....c , , , , , , , ,".cc:c~QU~

0 0 § 0 ~ "'''' - r- e,-s 0 0 0 "';i '" ee '""! "!

, "! r- "".:.,;, - "! oq

~ 0 0 § 0 ..; ~g: '" '" 0E '" 0 '" '" N - N

E-E "l "! 0 or. r- "! ~ oq oq ":r- 0 - ,.: .,; Vl '" '" '" -"" '- N - '" '" '" ee '" 0()

E ~ .., - ... N '"C

"".c.." , , , , , , , ,C

'21·(4.!• .cc "~~g. ...C~..

0=

.cc , , , , , , , ,....c

.;;i.c"""=0

i , , , , , , , ,"c-5'.~~c~=0

.<:~c

" or. ~. or..<: 0 ;; ,~ ;;c '0 "." .<: c " ..l " ".s c N C N N

:;2 ." Z E ."~. C .D ,0 or. '".D ;;; 3'

~,e ." - "

..," c " 0 ..,

o "~ E c ." ::;: c ..... ."s: !E..t:-2 " E E'" g- " " '" g- " " "':$ 0 § '" c Z ~ ~o'" = «l OJ 0- C .c ~o

~c 2 c .<: ";0 .0

r.;J 0 0llC:~t> " c = ,,- " c = 0 == 1)1) ..r:: u C • " 0 " § ~ ~ c . " 0 U 0

<~'!, Q C .«:1 o '» '<:<:I 'B, ~ 'B, e:.o~ '~. o!. 'I§. ].

~g;:~! '=:;;12 '::.c~• • ,_ • ~.,~-~~.<:'" • ,_ • •E C E .! § E

r.;J.. = g ~ c:: c ~~G

.. ':$ .. .. ':$ .. ..... 1-::1 :2 -<til Ic;j ~ ". ". ",.c" i3.:G .,; ... ".z if, f- I+ll-t- '" r.;J '" '_~f- C/O r.;J '" '"

111111111111111111111111111111

00N~'"-01)" '.ro....f- c~

'jJ

CONG TY CO PHAN CANG D!CH vu DAu KH! DINH vOTHUYET MINH BAo cAo TAl CHiNH CH(JN L(JC

Cho kY M toan Mt thuc tai ngay 3 J thong J 2 nam 20J 5

M~u s8 B 09a-DN(Ban himhthea Thong tu s6200/20 14ffT-BTC ngay

22/12/2014 cua Bi) tnrong BTC)

=====================================================----=----= ==----=-==------

11. Tang giam t.Usan c8 iljnh thue tili chinh

12. Tang giam bdt ilqng san ilh tu

13. Chi phi tra trurrc

Chi phi Ira tnrec ng~n han 56 duocuili ky nay s6 dftu Dam

+ C6ng cu dung cu xuat dung 821.829.611 1.043.818.268

+ Chi phi tra tnroc ngiln han khac 1.268.582.379 667.774.483

Tang c~ng 2.090.411.990 1.711.592.751

Chi phi Ira tnnrc dili han sa duo cu8i ky nay 56 dAu nam

Phan loai theo khoiin mue (di~ n giiii)

+ Gia tr] quyen sir dung dilt thue tai KCN Dinh va 117.710.932.061 121.467.663.941

+ Chenh l~ch ty gia trong diu nr xiiy dung 0\1' an

+ Gia trj quyen su dung dill Khu dilt 50x50 3.051.347.946 3.148.731.390

+ Planeraty Gearbox (hQp sil tci nang)

+ Chi phi/Khoan rnuc ".

+ Khac 570.488.559 574.007.999

TAng c~ng 121.332.768.566 125.190.403.330

PhOn lo~i theo ban chit

Chi phi tra tnrccv~thue ho~t dQngTSCD

L6 CLTG giai do~n xiiy d\fllg cO'ban

Chi phi sUa chua bao dllil'ng cha phiin b6 178.516.673

C6ng cv dvng cv cha philn b6 345.290.835 383.114.614

Ll'i th~ kinh doanh

Khac 120.987.477.731 124.628.772.043

'rAng c90g 121.332.768.566 125.190.403.330

Phan lo~itheo thoi gian phio bA con h.lik~ tu' ngay k~t thue Dam

Nh6 han 1nam 47.839.702 574.007.999

Tlr 1-2 nam 297.451. 133

Tir 2-5 nam 225.197.724

Lan han 5 nam 120.762.280.007 124.616.395.331

T6ngciing 121.332.768.566 125.190.403.330

14. Tili san khac15. Yay vii nQ'thue tili chinh

Trang 17/28

i :;'l ~ ~fi"''s ·Il ~"" .. ~::! .. r ::!

~ ;;!; ;?j ~;,-:!l .!! i?; ;3 §

'"~ ~ ~ ~,:!! ... r ;;....

§~ i!F '.s j;'

..I !!!I :§_-@ ~" 00

" N

" I'§, §~ ~

~"" ..=" ',S ~

;G! m 00

" ~ ~ -" 'i!I .lj..,- ~ ~ bJl

" ~.~!~""" § '" II § i'l f-

" .,; 'J; §~ ~" .l!.~ ~.

;0;

" r 5'i sa~" 'i!I = '"" ~ . .!-

':;J ">- " .!..~ ~§ § ..

" ~~ '"" '"::c: 'i!I ."

"" ~.~

" -'" ..~,2; " ~ -:- '"(,,) .,., " -...

c:l ~....... " ~ I§ ~" ~._

"-l 0 " !i" .~' :;;;: ~::c:~ '" I ~ 1"1 ~

~~ !:: -l! e '"...:;J

~'<:!s:::.< '" ~=<s ',S ! '" § § '"Cl i:l:: ...... --B...~. !ii.~

~§ § ;;;;

Jj.~-:"" § ~,ilii "i

~..

~:;J. .~ C@I _"\tI ~ '" .--..i

>- '<:! ~. ji!- _!-

::c: t3 ';S § ;;;U ...... ;,- .!! ~

~_. ..... ..... -~r ""Cl '~ ,6- ~ ~... 'ECJ ~ ~Z ~

i!:'!~ ~,< '~ ·S. ~~

§l ~U U - ~ ~ '" ~~ '-' <!i1 "" '"Z '",

.;:.< ';S::c: ~ ,.~c....

~ "'" Ji! Ji! ~. Ji!"0 s::: ~. i ~ ~.u $J '<:! " ~ :ic " ~- E '" '" '">- .... "," " J'il' ",. .l'l ;,§.f- " -""~ "'" " "'" :I ! :I .:1CJ .... ~ " <9 <9 <9 <9"Z ~ c " .~. iii 'iii .~.

~ " i i j i<0 (5 " ,Ju " '" '" '"

II

~ I

"0 ..c Ien ;>.,.5 I

IZ !:> ,"'..c I- OJ) 0 IQ OJ) 0 ._ I1(5 u ~ I= ..c E- <0,

II",[-c:lc:l I

=0' I=]~.~ I

'<Q ..... ~ o I

1iI'l..c_"'::I"

t(;~~~I::?Jog;::; I"'N- Ic:l ~ I~ fj III

IIIIIIIIIIIIIIII

""""IIIIII

---- ----------------

CONG TY CO PHAN CANG D!CH VI) DAu KHi DINH vO

THUYETMINH BAo CAO TAl cHiNH CH(lN L(lCCho kj; Id toan kit thuc tai ngay 31 thang 12 nam 2015

M§u sA B 09a-DN(Ban hanh thea Thong tu 56200/2014/TT-BTC ngay

22112/2014 cua Bi) Tili ehinh)

=============================================------

16. Phai tra nglliri ban

Ph3i tri nguM ban ngin h,n(uai Ram aiu nim

Gm Ir; Tilf sA c6 khti niing tra n(l Gm Ir; Till si co khd n4ng ITan~COOgIy CP Dju tuva Phat trtn can. Dnh VU 387.725.552 0,85% 850.782.544 1.103.695.086 10,15% 1.103.695.086

C6ng tv c6 ohin ThUOl1l!mai HP 1.075.459.656 ~34'10 885.047.272 1.127.589.981 10)7% 1.127.589.981

Coog Iy CP thuong mai va Lcgistcs A Chau 995.759.148 ~17% 828.715.708 1.569.967.132 14,43% 1.569.967.132

KIROW AROELTGmbH 0 0,00'10 0 0 O,IX)'Io 0C6n£ tyCP thtt bi c6ng IWhi MIPEC 0 O,()(f/o 0 0 ~OO'/, 0Cac killich hang khac 43.415.266.984 94,f4% 41.782.126.251 7.077.497.984 65,05% 7.077.497.984

Ting cqng 45.874.211.340 IOO,OOUfo 44.346,671.775 10,878,750.183 100,00% 10.878.750.183

Phii tm ngum bin doi h,nCuBi nim oiu nim

Gid IT; Tjll sA co khii nang tra n{1 Gm Ir; Tjll sJ colha n4ng Ira n~

ring cqng 0 0 0 0 0 0

sa n~qua hfR ch1f3 thaoh toanCu6inam Diu Dim

Gid tr; Tj If S& co khti niing Irti nfl Gid IT; Tj If sJ co khti nling Ira n{1

ICOngtvCP thuOl1l! lII!i va Xlivdung Phuong Nam 21.535.000 0,25% 21.535.000 21.535.000 3,11% 21.535.000C6ng Iy TNHH SX XD Ph, Qui 21.436.569 0,25% 21.436.569 21.436.569 3,09% 21.436.569Khu cfr;hV\I Diu khi Lam Son 0 0,00'/, 0 0,00% 0Cly TNHH sila chUa Tau va c(ru h<i Hang Hal Bin Dcp 0 0,00'10 0 8.800.000 1~7% 8.800.000C6ng Iy CP Diu tuva Pillit trin Cin, DiIh VU 0 o,OCWo 0 641.124.799 92,53% 641.124.799Cic killich hang killic 8.486.704.756 99,50% 8.486.704.756ring cqng 8.529.676,325 100,00% 8.529,676.325 692,896.368 100,000/0 692.896368

Phii tra ngU'OibAn Ii cae ben c6lien quanCu6i Dam Diu nlim

Gid tr; Till sa co khd nang tTl; nt! Gili Ir; Tj If sa co klui niing tra nfl

Ictv c6 ohin Diu tu Xiv ~DDiu khi Owen Hai 0 0,00'/, 0 0

TAng cOng 0 6!00% 0 0 0 0

Trang 19/28

II

~ II

"0 ..c I'" ~,S I

Z ~ .ee ..c I- OIl" I~ OJ.) =.- I= -es II '0 ~ E- I= ~ CO <0- I0\ ,0:1 I=0E- '" I0:I"E- '::S I

~=-5-0"'..c :!....= = 0-1<= -('j NO~..c ~NO~

16 ONN -0:1 ~~ NN

I

""""""""""""""""""""""""""""""""I~ "> ""::r: "".~ \,) "or, "Ci:I C. ""-< ".~ "-l <:::> "::r: ~.'" "~ 0: ""~~

><::s "s: "'<t: '" "Cl !:t: "-< ""~, .~~ "> '<::s::r: ~

';SU -,~. .... .....Cl .:'!: ·S0

f.,.;C b()

Z s::'<t: .:'!: '_U <::s,U ~ I

Z C (.; ".~.'" "'<t: ';S "::r: ~ "~

"~ ""'-' "" "<0 "s:: "U ~'<::s "c ">- ~ "... ':.!;l "f- ,~ "0 ~ ~ ""Z ~ c "'0 ~ "('5 "U "

~ i~ '" ~

-8 - ;:;:; ..,'s" "i ~

'E ~~~ '"S; :z

;;:;- ;§r!.. .:;:,'" ;Z

-1= ~~ '" ~i ~

=~ '" ;£

i ~ '"G :z)'

~~

~~ ir.;;

~ i ~C:.., 0; ~ ~ ..,

<8'~~~ § ; ~

~ ~E ~ ~ ;=: ss ;t ~'l!! :;:; -= ~ a 1

"" ::!,e

;!l ;g §;; §i i'" ~~

~ ~~

~ 0; ;0; '" ~3' - '" ~ ~ ~ '" §i g-; §

~,

<!!" ..., 0;

i!! ~2: ~ ~ ~ §l § "" ;

-~

&l~

~ :iii<S"

~§

~- 5'< ~"" ""~~ ~ ~ i '" ~- ..,

<8'

~~ 'E ;i!! ~ '"..;

<8' ~ ~ ~..,i~

.-, ~ :2!is~ ~

~~

~~ 00- ; c; ~<S" ~ ~~ N

i!! ;:> ~ :g '" ;:> ~~ ~ 0

N

~= '" ;Q '" ~ ~ ~

OIl

"" 0;

~;:.::! c

.8- § ~ ~ ;~ § OJ

"" § ....~ :as f-

~ !5 ~ i'" ;Q i ~:;;:- ;=:

~'"

~<S" ~ §

~§

i!! .-, ~ :2! ""~;:; co 0; '§' I ;:;

.j!= ~~ ~

§

~.~ ~"" §

~ ;;:; § 0; = I- 0; ;;:;<8' ;~ ~

~~

;;!.~ i!! c; fii ~!O .r;

=... ~~ 'i< : ~... """ '"z -8 <iii' ~

"'i ;C>.. ~

~ ~,<> :::! :::!

=.- ;;:;- ;§... .~... =C>.. '" <-Q Z=...= = ~ : ~

~.,.. :; '"~

~~

~.-~ ~ ~....-... .~.

.~ "~ -s: :iil;- 'g'..._ ..._

~"" :2 :i :M" ~ ";§ ':g .~ -= .~ ... ~ .g:..c = ]' = :,g- .g ." .g: :§ :§ :g "'- -Kli! ~ ". ~ ~.... 'J< ~ :i "i;.~ :B .~ :g z 13 i<. ~G 1:2 ~

~...~ .•;;! .~ "" ~ 'iii ~.g: "'- .§'.... '" ~,..: = ~~ .j;l ·iii ~ Os :§ -" :§ Ii j j j ,..... ..,. .." .... .." ';11 Ji ..,. ';1! .." ..,. a .." ;11 .... .." .." '" {5-..~ F F F F F F F F F F F ~ a a a a'" N ..; .n '" ~ .,.; d "" + + ..g

"" - N ,.; ... ~

CONG TY CO PHAN CANG DICH V1) oAu KHI £>iNH vOTHUYET MINH BAo cAo TAl CHiNH CHQN LQC

Cho ky ki loan kit thuc tai ngay 31 thang 12 ndm 2015

Mftu s&B 09a-DN(Ban himh thee Thong tu 56200/2014/TT-BTC ngay

22/12/2014 ella Be?Titi ehinh)

======================================================------=-------=---=--==----

18. Chi phi phai tra

Chi phi phiii In! ngiln han sA dir cuAi ky nay s6 aliu Dam

Chi phi Iai yay phai tra 1.234.990.454 1.229.666.384

Trich chi phi luang quy I+II+1lI112015

Trlch tnrcc Duy tu, nao vet truce ben cAu tau PTSC Djnh VG 681.818.181

Trich wac phi kiern teen nam 2015 100.000.000 88.500.000

Trich tnrcc chi phi di~n thoai thang 12-2014 12.071.678

Chi phi phai tra khac 236.832.504 180.741.694

TilDgc~ng 1.571.822.958 2.192.797.937 -1Chi phi phai In! dal han sA duo cu5i ky nay sa dAu RAm

Chi phi lal yay phai tnt dai hanTrich tnroc chi phi 01)' an/£>6i nrcng ...

1'6ngcgng - -19. Phai tra khac

Cae khoan phai tra, phai nQpngin han khac s6 duo cut3i ky nay se diu nam

Tai san thira chc giai quyetKinh phi ccng dean 68.845.800 68.255.760

Bao h~m X3hQi

Baoh~myt~ 469.800

Bao h;em thfit nghiepPhai tra v~ cd phan hoaNh~n kY quy, ky CU<,JCngiln h~n 350.844.080

C6 nrc, lqi nh~n phai traCac khoan phai tra phai nop khac 6.371.071.274 358.342.341

+ Thu~ GTGT chua phat hoa dan+ B6i thlIang t6n th§t Cont 331.686.386

+ B6i thlIang t6n th§t dam va cdu tau 6.172.548.000+Cae khoan phai tra, phai nop khac 198.523.274 26.655.955

Tang cqng 6.439.917.074 777.911.981

Cae khoan phai tm, phai nQpdai h~n khae s6 du' eu6i ky nay s6 aiu nam

Nh(ln kY quy, ky cU<,JCdoi h~n 38.000.000 38.000.000

I)~i IY Vl¢t Long Gas 30.000.000 30.000.000

C6ng ty C6 phAnV i1Gia 5.000.000 5.000.000

C6ng ty CP ™VT qu6c t~ Bao Linh 3.000.000 3.000.000

Cae khoan phai tra phai nop dai h~n khac+Chi ti~t

Tangc~ng 38.000.000 38.000.000

Cae khoan phai tm, phai nQpqua h~n chu'3 thanh toan s6 du' eu6i ky nay S6 dAuni'im

+Chi t~l+ Chi tiel+Chi ti~t

Tilng cQng - -

Trang 21/28

CONGTY CO PHAN CANG OICH vu oAu KHi UlNH vO

THUYETMINH BAo cio TAl cHiNH CHQNLQC

Cho kY k¬ toan kit thuc tai ngay 31 thdng 12 nam 2015

Milu sA B 09a - DN(Ban hanh theo Thong tir s6200/2014/TT-BTC ngay

22/12/2014 cua BQ Tai chinh)

=============================================-------_..':==--===-=-=-=--=-=-==='-

20. Doauh thu chira th"c hi~o

21. Tral phi~u phat hanh

22. eli phi~u U'II diii phl'in IO,!-iIii nil phlii tra

23. D" phong phai tra24. Tai san thu~ thu nh~p hoan I,!-ivii thu~ thu nh~p hoan I,!-iphai tra

Trang 22 1 28

-/ .

I

"""""""""""""I

~•"u

"""""""""""""""""""""I

r- 8~~~ 801-D M~~I() r-i

~"'o,.;No~-~"-~

-N~<Ii~o"r-•o"'~

~oNi-N~<IiNo

"~

, , ,

e"'e,.;Ne~"'•"-

~..o,.;No~"'•"- 4

~...<II' 'j ,.. I- "i:!~" .~,_U·

"""""""""""""""""

~eoeooeo~::.

soooeoo~-~

iJr­-~

"eN"•o,;

,(

\\'

ooooooooooo~

ooooooooooo~

soooooo~-~ooooooooooo~

"""""""""""""""""""""""""

"0,

CONG TY CO PHAN CANG DICH VI.) DAu KHi UINH vOTHUYETMINH BAo cAo TAl cHiNH CH()NL()C

Cho IcY Id toan kit thuc tai ngay 31 thong 12 nam 2015

M~u s&B 09a - DN(Ban hanh thea Thong ur s6200/20 14m-BTC ngay

22112/2014 cua B(iTili chinh)

====================================================----- -=--=- -==--- ==- -

Chi tiEt vAn diu nr cue chu s()' huu sa duo cu6i ky nay S6 diu Dam

v6n gop cua Tong C6ng ty C6 phlin Djch Vl,I Ky thuat Dliu khi Vi~t 204.000.000.000 204.000.000.000

V6n gop ella C6ng ty C6 phdn Container V~tNam 70.500.000.000 70.500.000.000

Van gop cua Cong ty C6 phan V~t Philp san xuat tlnrc an gia sue 21.646.000.000 21.646.000.000

Vbn gop ella cac d6i nrong khac 103.854.000.000 103.854.000.000

'f~ngc~JIg 400.000.000.000 400.000.000.000

Cac giao dleh v~ vAn VOl cac chu so' heu va phfin phai cO to'c sa duo cuAi ky nay s6 diu Dam

Van dau ill cue chu sa hOU+ V6n gop dliu ky 400.000.000.000 367.000.000.000

+ V6n gop tang trong ky 33.000.000.000

+ V6n gop giilm trong kY+ Van gop cubi ky 400.000.000.000 400.000.000.000

C6 nrc, lqi nhuan duoc chia duoc chia 0 0

I1\.\

co phi@u s6 du- cuAi ky nay sa ctllu Dim

se hrong c6 phi6u dang ky phat himh 40.000.000 40.000.000

s6 hrQ'llgc6 phi6u dil ban ra cong chUng 40.000.000 40.000.000

+ C6 phi~u phi; thong 40.000.000 40.000.000

+ C6 phi~u uu dili 0 0

s6 hrQ11gc6 phi6u dang Iuu hanh 40.000.000 40.000.000

+C6 phi6u ph6 thong 40.000.000 40.000.000

+C6 phi6u uu oili 0 0

26. Chenh I~ehdanh gia l:_litai sau

27. Chenh I~eh t:i' gia28. Ngu6u kinh phi

29. Cae khoan mye ngoai Bang din d&ik~ toan

Khoan n1\1C sa dU"euAi k" nily s6 du dAu nam

Titi san thue ngoai: TAng s6 ti~n thue t6i thieu trong ttnmg lai cua 0 0h'lP dang thue hott' dQng tai san khong huy ngang theo cae thoi h,n:

- Ti'r OJ na.m tra xu6nQ:- Tren 01 nam d€n 05 nam- Tren 05 nam

Tai san Dhin gift hi) 0 0

Ngo\li tf cac IO\li:Dollar My (USD) 3.683,53 90.437,11Euro (EUR) 274.92 274.92DoUar Singapore (SGD)Yen Nh~t (¥)Dollar UC (AUD)Bang Anh (£)

Dollar Canada (CAD)NV kh6 dol as x....ly: 0 0

Trang 24 128

CONGTYCO PH

THUYETMINH

Cho kY k€ loan kit================

VI- THONG TIN

1. TBng doanhT6ng doanh thu ban hang vA ell

Doanh thu ban MngDoanh thu cung c~p deb VI,!

raog,q"ll

Deanh thu d6i vOi cRe ben lien

eN Cong ty CP container VN-XN

'l'allgtY~g

2. Cac khoan

3. Gia v6n han

Gilivan hang Mn (Misfitl)

Gill van CUllhang hOOda: banGW. v6n ella doh V\] da CW1g cip

T~ng'~ng

4. Doanh thu hDoanhthubo~' d~ngiiichlnhL3i ~n giri, t~n cho yay

Lili dAu ttl tnli phii!u.kYph~u, tinC6 tire, k7i nh~ndlCO'C chiaLili banng~i IeUli chenh lech tY gia d1lthue hienLili chenh lech tY gia chua IhllChieUi banhimgtra ch~mLai sli dung vim thu lit cong ty me

Doonh thu ho{lt dOng lll.i chinh khac

Jaog •.qog

5. Chi phi tai eChi phi ho\" d(mg tai chiohChi phi liliyayLodo IL cae khoim dAu Ill" ngAnL6lxin ng~ite

Lo chenh lech tY b>Uldil thl,l'c hienLa chenh I¢ch tY gia chua IhllC hi!;'!D\f phOng giam gia cae khoanDT nChi phi sfr dl,mg vtm Ira cho cong Iy

Chi phi h~t d(lng l<'Iichinh khac

T6ng tOng

6. Thu nh~p k

AN CANG OjCH VI) oAu KHi DiNH vOBAo cAo TAl CHiNH CH()N L()Cthuc tai ngay 31 {hang 12 nam 2015

M§U sA B 09a - DN(Ban hanh Iheo Thong ItTs6200/20141TT-BTC ngay

22112/2014 cua B9 Tili chinh)==========================------------------------------=--===-===

BO SUNG CHO CAC KHOAN MVC TRINH BAY TRONG BAO CAO KQHDKD

nl;:: cAp djch VI}

thn ban hang va cnng dp djch vI}(Ma s6 01)

Donvi tinh:tJ6ng

Quy mly Lily ki d~nky bac cao Quy nay nAm tnrO'c Lily ki nim trum:

395,975.773 1,681,024.764 1.345,698,318 4.106.95\.82083.242.476.908 274,565,124.243 49.127.596.852 278.452.451922

83.638.452.681 276;246,149.06-7 50.473.295.170 282.559.405.742

Quynay Lily k~ d~nky bao cao Quy nAymlm tnr6'c Luy ki Dam tnrlrc

18.164.799.%5 69.297.098,736 18812.574.067 65.587.721,551

r

18.164.799.965 69.297.098.736 18.812.574.067 65.587.m.ssl~,~

quan

Cang Viconship

glam trir doanh thu

g ban (Ma s6 11)

Quy nay Lliy k~ d~nkj bao CaD Qui' miy Dam tnni'c Liiyk~Dam tnnit

384.613.1\ 1 1.650.097.001 IJ39.683.928 4.057.230.73259.923.792.831 189.604.026.282 35.165.665.902 212.384.548.374

60.308.405.942 191.254.123.283 36.505.349.830 216.441.779.1 06

o~t dqng tai ehinh (Ma s6 21)Quy m\y LOy k~ din kj.' ban cao Qu}, nay Rim tnni't LOyk~ nAm tnAA':

657.109.282 2.619.610.257 1.513.874.533 5.651.006.613ph~u

14.110.097 118.387.545 28.004574 39332427

33.423.625

hinh (Ma s6 22)

~n,daihiln

67t.219~379 3.638.289;667 L575.030.~71 5~723;762.665

Qu}' nay Luy k~ d~n ky baocao Qu)' nay nlim tmc Luy k~ Dim tnroc

3.689.146.346 14.762.297.542 3.195.500,352 14.560.645.767

12.637.177 1184.881.611 9.408.794 350.214.006

240.503 240.503 (841.683.576) 12.720.330492,123.238 1,635,794.062 351.284.589 1.594,005.227

4.194.147.264 19.583.213,718 2.714.510.159 16.517.585.330

lXlO.291865 33.151.564

gAo~n, diiihIm

Me

Trang 25/28

CONG TY CO PHAN CANG DjCH vu DAu KHi DINH vOTHUYETMINH BAo cio TAl cHiNH CHQNLQC

Cho kY ki toan kit thuc tai ngay 31 thong 12 nam 2015

M§u s6 B 09a-DN(Ban himh thea Thong nr s6200/20141TT-BTC ngay

22112/2014 cua BO Tili chinh)

=====================================================--=------- -

Tbu n~p khae Quy nay Lfiyki din ky bao CaD Quy nay Ram tnn'i'c Luy ki nam tnr6't

11m ~p tlr thanh 1)', nhU'Q1lgban tili san c6 djnb 95.272.727 109.272.727

Ti~n thu lir cec khoan phat. b6i thltCmg 105.800.000 159.290.687 938051278

Cec khoan thu nhap khac (chi t~1 khoanmec km] 45.841.867 51.476.407 20509.339 30.143.970

+ Ban H6 sa moi th~u 11.000.000 11000.000 8.000.000 8.000.000

+ Khac 34.841867 40,476.407 12.509.339 22.14),970

Ttngtqng 45.841.867 252.549.134 179.800.026 1.077.467.975

7. Chi phi khacChi phf khae Quynay Luy ki din ky baDcao Quy nay nam tl'1l1h: Lilyki nam tnrm:Tien phat, bl'ii thlrtmg 1 260.000 492.163.972 500362.689

Chi thanh IY !lii san c6 dinhCac khoanchi phikbac (chi t~tkhoanmue km) 556.613.291 2,821.239.973 251.050.091 525.705.091

+ H6 tro xay dung nha D{l.idoan k~t, Tinh nghia cho nguai ngheo 1,000.000 000

+ Khac 556,613.291 1,821.239,973 251.050.(191 525.705,091

t.r6!11l~.g 556.613.Z9I 2.822.499.973 743.214.063 1.026.067.180

J\

8. Chi phi ban hilng va chi phi quan I)' doanh nghi~p

Chi phi ban hang Quy nay LOy k~ t1~n kybao cao Quy nay nam trum.: LOy kt nAm tnnn:LU"ang nhAn vien ban hang 1.583,584.904 4.975,985.636 1.469,447,939 6.287.355.501

SHXH, BHYT, KPCD ban hAng 'Xl.849.600 362.102.400 95.644,800 373.458.800

Chi phi vat I~u ban hang 800.000

Chi phi dl,lllgC1), d6 dung ban hang 68.567504 221.432,541 84.978.949 341.396,240

Chi phi kMu hao TSCD ban hang 52.467.462 209.869,848 104.934.924 104,934,924

Chi phi bao hAnh san pMm

Chi phi sUa chern thlrimg xuyen ban hang

Chi phi van chuy~n

Chi phi quimg CaD

Chi phi hoo h6ng mOi b>i6i

Khac 682600,126 1.719.687.430 480.851.934 1.328.749.939

Tling cqng 2.478,069.596 7.489,877.855 2.235,858,546 8.435.895.404

Chi phi quan Iy doanh nghi~p Quy nay LOy k~ d~n ky biio cao Quy nay nam tnrO-c LOy kt nlim tnrirc

LU"ang nhan vien quan IY 3.932.263.755 12.588.676.646 3.238.457.026 14.107.449.891

BHXH, SHYT, KPCD quan IY 226.568.160 896,518.080 219.077.280 859.866.480

Chi phi vdt I~u viin phOng 51.'X)9,4OQ 58.569,400

Chi phi dl,lllg Cl,l, db dung 291.125_(l69 653.682.140 145.641971 641.126,379

Chi phi kh~u hao TSCD quan IY 232.560.487 879,612.537 194,412,018 778.301,850

Th~ va It; phi 25.000.000 31.370.000 11,420.000 51.%0.009

Chi phiSlra chfra thuOng xuyen quan IYDich VI,l mua ngoai 1.184.917,233 3.616.205,661 926.476.025 3.067,827.767

Cae khoon d\f phoog (154349730) (135 995 61)1)

Kinh phi quan IY cdp bin

KMc 780,387.866 1.883.661.125 452.143065 1.524.172.311

T6ng<qng 6.724.731.970 20.608.295.589 5.0J3.279.655 20.894.709.986

9. Chi phi san mit kinh doanh theo y~u t6Chi phi san xuit kinh doanh theo ~u tA QuY"y Lily k~ d~n ky 000 cao Quy mlY Dam Inrilt Lliy k~ nlim tnrOt

Chi phi nguyen lieu, v~t I~u 729.972.071 6.757.232.502 2.34364JJ02 10 086 680 603

Chi phi nhan eOng 16.560.008.370 52.192.132.941 13.714.622.036 56.616.384.2'!)

Chi phi kh~u hao tai san c6 djnh 6.468.761290 24.224.580.104 5.431.500.492 21.211.831.649

Chi phi dieh V1,l mua ngooi 43507.851744 128783.314.837 20.474.582.724 151.487.053820

Chi phi khac b&ng t~n 2.244.614.033 7.395.036.343 1.946.m078 6.5D6.429.735

rangc9~ 69.511.207.508 219.35l.Z96.727 43.910.483.632 245.908.380.097

Trang 26/28

CONG TY CO PHAN CANG DjCH V1,JDAu KHi DINH vO

THUYETMINH BAo cio TAl CHiNH CH(JNL(JC

Cho ky ki loan kil thuc tai ngay 31 thong 12 nam 2015

M§U s8 B 09a - DN(Ban hanh thea Thong tir s6200/2014/TT-BTC ngay

22112/2014 ella B9 Tili chinh)==================================================----.!============-=-==='--

10. Chi phi thu~ TNDN hi~n himh

Chi phf thuSthu nh~pdoanhnghi~p hi~n hauhQuylV Luy k€ tit dAu Dam to'i cuBi quy

Nam nay Nam trU'o'c Nam nay Nsm mrocChi phi thue thu nhap doanh nghiep tlnh treu thu nhapchju thue namhi~nhanh 506.694.318 1.677.860.318D~u chinh chi phi thu6 thu nhgp doanh nghiep ella cacnam truce vao chi ohi thu6 thu nhap hien hanh nam nayTbng chi phi thu€ thu nh~p doanh nghi~p hi~n hanh 506.694.318 1.677.860.318

11. Chi phi thu~ TNDN hoiin Il}i

VII- NHUNG THONG TIN KHAc1. Thong tin v~ cac ben lien quan

Cdc ben co liell quan MDi quan II~Tona Cona tv c6 ohfin Dich VI,! Kv thu~t Dftu kit! Vi~t Nam C6 dongCong ty C6 ohftn Container Vi~t Nam C6 dongC6ng ty c6 phan V~t Phap San xu§t tlnrc an aia sue c6 dongNgan hang TMCP D<;Iichung Vi~t Nam - Chi nhanh Hai Phon!! ThuQc T~p doon DAu khl ou&: cia V~t Nam

Chi nhanh T6ng Cong Iy c6 pJJtn Dich VI} Ky thL$t Dau khi V~t Nam· Cung ty Cang Dich VI) Dau khiThuQc T6ng Cong ty C6 phan Dich Vii Kg thu@tDau khi Vit$t Nam

Chi nhanh T6ng Cong ty c6 ph~n Dich Vl) Ky thu~t Dau khlVi~t Nam - Cang ty Dich Vl,IDiu kIli Da NAng1l1ll9c Tang Cong ty c6 phdn Dich VI} KYth~tDAu khi Vit$1Nam

Cong ty TNHH MTV Dich V\l Khao sat va Cong trlnh ngAm PTSCThuQc T6ng Cong ty c6 phAn Dich VI} Ky Ihu~1DAu kill V~t Nam

CN T6ng C6ng ty c6 pluin DVKT Dau khi Vi~t Nam-Cong Iy Tau Dich V\l Dau kill111UQc TAng Cang ty c6 pMn Dich V\l Ky th~1Dau khl V~t Nam

Chi nlrinh Cong tv c6 Dhan Container V~I Nam - Xi nghi~DCang ViconshiD ThuQc Cong Iy c6 phan Container V~t NamCong tv c6 Dhan DAu tu xav tiD Dau khi Duven Hai (PVC Ouven Hai) Cang ty gop 20.57% V6n diiu ~ Cong ty nily

Giao die" vOicae bell co lien quanLiiy ke tit dau nam ((Ii cuo; quj nayNamnuy Nam tflllle

Nh~n vbn gop lir Cang tv C6 DhAnContainer V~t Nam 33.000.000.000Uii vay phai tra PVComBank - CN Hai Phong 18.823.671.752 18.486.288.849Lai vav ali. tra PVComBank - CN Hai Phong 18.454.181.955 19.096.772.161mc yay aa tni. PVComBank - CN Hai Phong 29.874.000.000 43.500.000.000Cho thue l~t bing d~t cav ATM - PVComBank-CN Hal Phimg 25.875.664 0Mua hang hOO,dich V\l CN T6ng Cang ty c6 phan DVKT oau khi Viet Nam-C6ng Iv eimg Oichyu Dau khi 19.291.819.000 31.049.564.566Va Ini CN T6ng Cong ty c6 phdn DVKT Dau khi vit;t Nam-Cong tv CanP" Dich V\l Dau khl 16.551.932.980 39.470.091.535Mua hang bOa, dich Vl) CN Tftng Com!: tv c6 nhAnDVKT Dau khiVi<;t Nam-Com! tv Dich V\l Dau khiDa NAng 0 112.915.000Mua hang h6a, dich Vl) PVC Duven Hai 78.068.182 8.590.909Chi hO ti~n Ihue d<11va t~n thue afrt phi nang nghj¢D PVC Ouven Hai 278.881.000 m.189.000Ban hang CN Cong Iv CP Container Vi~1Nam-Xi nghi~p Cang Viconship 69.297.098.736 65.587.721.551

S61iiy ki tii ddu nalJl fai eU6i quy nay nom {/'tritcdU'(lctrinh bay /{ii thea s6 t/wc thui

SJ duovoi edc bell eo libl quun Cubi quj nalll nay Sbdl~u namTi~n glri Wi PVComBank - CN Hai Phon!! 2.390.305.510 1.063.192.684Clim cb, kv qU\' 1<;1iPVcomBank - CN Hai Phong 15.000.000.000 62.013.920.000Vay tir PVComllank - CN Hai Phong 157.151.932.431 179.171.582.431Uii vay phai tra PVComBank - eN Hili Ph6na 22.162.258.805 26.123.279.112

Phai thu PVComl3ank-CN Hai Phong (llUI!! m0t b~na d~t cav ATM) 3.515.300 0Phili Ira T6ng Cong t 'CP Djch V\1 Ky thu~1 oliu khi Vi¢t Nam 802.541.667 486.618.901Phai thu CN T6ng Cong ty c6 phlin Container Vi~t Nam - Xi ngh~D Cang Viconshin 15.850.750.680 17.655.493.357

~!i, thu PVC Duycn Hai 1.781.094.982 I.502.213.982

Trang 27 128

CONG TY co PHA.N CANG DICH vu DAu KHj DINH vO. .

THUYETMINH BAo cAo TAl CHiNH CH9N L9C

Cho kY ki toan kit thuc tai ngay 31 thong 12 nam 201j

Mliu s6 B 09a - DN(Ban hanh theo Thong tir 56200/20141TT-BTC ngay

22112/2014 cua Bi) Tili chinh)

===================================================------==-=-=-----===-==========

2. Cdng C\I titi chinh

H~ s5 don b:1y ~aichinh 31112/2015 Nam 2014Cac khoan vav 159.131.932.431 182.963.582.431Ti~ll va cac khoan nrong duonz tien 60.116.784.072 58.328.188.847N9' thuiill 99.015.148.359 124.635.393.584V611chu so hfru 450.972.035.821 416.814.022.058Tv l~ N 9' thuiinlv 511chu so huu 22% 30%

Ngu'o'i I~p bi~u(Ky, ho (en)

K~to an trU'C)'ng(Ky, ho len)

Luong Quoc Phuong D(lng Kidn Nghiep

Trang 28/28

Hcii Phong, ngay 14 thong 01 ndm 2016Giam a6c

v;:..c..::...:~.RJ.,,-;,""olen, dong ddu)