CONG TY TNHH KIEM TOAN SAO VItT Sao Viet Auditing Company Limited

GONG TY CP Vi?k N TAI TROY BO MEN COANG

r.,ao tai ch'onh kIhn k6t the-it van %ay

CONG TY CP VAN TAI

THUY BO KIEN GIANG

Sao cao tai chinh oda kiem toan Nam tai chinh ke't thuc vao ngay 31/12/2015

Cling ty CP V#n tai they 130 Ki6n Giang

MUC LVC Trang

1. Bao cao ciia Frdi dOng quan tri 1 - 3

2. Bao cao kiern toan d(ic lap 4 - 5

3. Bang can diSi ke toan 6 - 9

4. Bac) cao ket qua kinh doanh 10

5. Bao cao chuyen tin to 11 - 12

6. Thuyet minh bao cao tai chinh 13 - 25

to

CONG TY CP VAN TAI THUY BQ KIEN GIANG

BAO CAO CUA F191 HONG QUAN TRI

H6i clOng quan trj cong ty han hpnh de trinh ban bao cao nay cong voi cac Bao cao tai chinh (15 &roc kiem toan cua cong ty cho Warn tai chinh ket thijc vao ngay 31/12/2015.

1. 1-1,f)i thing quan trj

Hoi long quan trj Cong ty den thaei diem lap bao cao nay bao gOm:

Ho ten - Ong TrAn tvlinh Khoa - Ong Nguyen Chan Hung - Ba Huynh Thanh Nguyen - Ong Nguyen QuOc Oat - Ong Tran Dinh Thin

Chur vu Chu tich HDQT Pho Chu tich HDQT Thanh vien Thanh vien Thanh vien

2. Ban ki6m soat

Ban kiem soat Cong ty du'ong nhiem trong narn tai chinh va den thai diem lap bao cao nay bao

Ho ten

Chuc vu - Ong Dinh Hoai Thanh

Tarong ban kiem soat

- Ong Dinh Long VD

Thanh vien - Ba Ha TruOng Ngpc Thuy

Thanh vien

3. Ban Giam doc Ban Giam doc COng ty du'ung nhiem trong Warn tai chinh va den thbi diem lap bao cao nay bao

Ho ten - Ong VO Bao Truk-mg - Ong Nguyen Chan Hung - Ong Nguyen QuC".c Oat

Chug vu Giarn clOc, mien nhiern ngay 01/09/2015 Giam d6c, 1)6 nhiem ngay 01/09/2015 Pho Gam d6c, b6 nhiem ngay 01/09/2015

4. Nganh ngho kinh doanh Cac nganh nghe kirth doanh cua COng ty bao

Van ta; hanhl:hach iAng xe khach n6i tinh, lien tinh: - Van tai hanh khach being xe tax1; - Van tai hanh khach bang xe buYt; - Van tai hanh khai;l1 6u.ong b6 khac; - Bac xep hang no;.: c'4.u'ong b6; - Hoat d6ng dic!-! vv N3 tro two tiep cho van tai du.Ong b6; - Van tai hanh knach ifixang thuy n6i clia: - Van tai hanh khach yen bien; - Boo xep hang h,:":P lc;'('Yng b0; - Hoat d6ng dlor, '.rr' tnyc tiep lien quan den van tai du'ong thify; - Bao &rang, :...a va xe co d6ng co khac;

Mua ban phi,: cap b6 phan phu tro cua a to v xe c:6 cii)nc: co' khac; Bar 6 V..; va N.: co khac;

- Buon ban phi thai kim loci, phi k;m loai; Mua ban sat :ic;;t!, ?ha, o to cO, tau thuyen oil lam the ph.e lieu kim loci mau;

- Mua ban ph.; thao do' xe c0, ban cac phy tOng, may mt.c, x. c.:6 eo Ong co:

CONG TY CP VAN TAI THUY BQ KIEN GIANG BAO CAO CUA FI41 HONG QUAN TRI

Nha tro, phong tro va cac co set It.ru tru twang Uri.; Dich vu an uong;

- Dich vu an uong khac; Kho bai va cac hoat d6ng h6 tro cho van tai;

- Kho bai va Iu u fru, hang hoa; Sira chCra tau, thuyen, xa Ian, ca no;

- Buon ban sam lop co Ong co; Buon ban may nong ngu• ca; Cho thug kios kinh doanh MUG dick khac.

Hoat dung kinh doanh chinh cua C6ng ty den thol diem lap bao cao nay chi) yeu: Vhn tai hank khach bhng xe khach not tinh, lien tinh va van tai hanh khach bang xe buYt.

5. Dac diem hoat d6ng cua doanh nghiap trong nam tai chinh có anh hu,o'ng d6n bao cao tai chinh: khOng co.

6. Danh gia tinh hinh kinh doanh Tinh hinh tai chinh cua COng ty tai ngay 31/12/2015 cung nhu' ket qu5 haat d6ng kinh doanh va cac (uOng luu chuyen tien to cho nam tai chinh ket thOc vao cOng ngay neu tren duQc trinh bay trong bao cao tai chinh to trang 6 den trang 25.

7. Nhirng su, kian phat sinh sau ngay kat thtic kY Ica toan nam Heji dOng qu5n tri cong ty khAng dinh kh6ng co kien quan trong nao x5y ra trong giai down ke ngay ket thuc nam tai chinh cho den ngay lap ban bac cao nay ma chtsa &roc xem xet dieu chinh so lieu hoac cOng b6 trong bao cao tai chinh.

8. Kiem toan Chi nhanh C6ng ty TNHH Kiem toan Sao Viet duvc chi dinh kiem toan Bao cao tai chinh cho nam tai chinh ket thuc vao ngay 31/12/2015 cua COng ty.

9. Cong b6 trach nhiarn aan Gihm doc di i vol bao cao tai chinh Ban Giam d6c cOng ty ch;u ;each nhiem lap bao cao tai chinh pha'n anh trung thcrc va hop ly tinh hinh tai chinh, ket iloPt Ong kinh doanh va iu:u chuyen tien to cua Cong ty trong tir'ng nam tai chinh. Trono v‘)c; bao cao tai chinh nay, Ban Gam doc clu7.; you cau

ph5i:

- Lua chbn phi' hop va ót: nhet quan cac chinh sach ke toan; - Thuc hien cac )(et down tthc tinh ke toan mot each hop ly va than trong; - Trinh bay cac nguyen dang diroc ap dung, thu6c vao so' khac biet trong

yeu can duvc cOng b6 v,. 5 inh trong bao cao tai chinh. - Lap bao cao tai chinh titti cao :;& hoat Bong lien tuc trir truOng hop khOng the gi5 dinh

rang Cong ty se tiep tuc hoot CiOng lien tuc. - Thiet lap, tht,rc hien va he thOng kiem soat not bo nt-l'hrn ngan cn:s1 va Oat hien

cac gian Ian va sai sot.

Ban Giam d6c xao nhan .-r7 ty da tuan thu cac yeu c6u neu tren it.1; an bao cao tai chinh; cac se) ke toan th:cH, !Lru giir dhy du de phan anh d4m nao, voFi mCrc d6 chinh xac

tai chinh cua Cong ty va bao can ■:ft.roc lap tuan th6 cac Chain me,::. Oh& dO ke toan doanh nghiep.

Ban Giam d6c cur g chi wni dam bao an toan cho tai s5n i,, t., vi vay Cong ty da thkrc bier c/. • tnloh hbp de ngan, chan va phat ranh vi gian

2

11

RI

111

111

11

11

CONG TY CP VAN TAI THUY BQ KIEN GIANG

BAO CAO CUA 1101 DONG QUAN TR!

Ian va sai pham khac.

10. Phe duy't bac, cao tai chinh Hqi dong quan tri cony ty phe duyet bao cao tai chinh dinh kern. Bao cao tai chinh nay da duvc lap va phan anh trung thcrc va hgp IY ye tinh hinh tai chinh cCia COng ty tai ngay 31/12/2015, ket qua host dqng kinh doanh, tinh hinh !Liu chuyen ti6n to cung vai ban thuyet minh dinh kern cho nam tai chinh ket thuc vao ngay 31/12/2015, phO hqp cac Chuan muc k6 toan, Che dg ke toan doanh nghiep Viet Nam va cac quy dinh phap IY cg lien quan den viec lap va trinh bay bao cao tai chinh.

i clang quan trj •• .1' a"-:. •

Trari Minh Khoa Ch6 tich Hqi dOng quan trj Kier' Giang, ngay 15 thang 04 nam 2016

3

CONG TY TNHH KlElvi TOAN SAO VleT Sao Viet Auditing Company Limited 386151 L4 Van S. PhtsYng 14, Quin 3, TP. 14 Chi Minh

Tel: (84-8) 3526 1357 - 3526 1358 • Fax: (84-8) 3526 1359 • Email, c-Ilcrnynn.yrt

S6: /2016/SVCT-BCKT

BAO CAO KIEM TOAN DOC LAP

Kinh guar, tri, Ban Giam cl6c Cong ty CP Van tai they bo Kien Giang

Chi -1g toi (55 kiem toan Bao cao tai chinh kern theo cua Cong ty CP Van tai thuy b6 Kien Giang ("COng ty"), dvoc lap ngay 15 thang 04 nam 2016, to trang 6 den trang 25, bao gom Bang can d6i ke toan tai ngay 31/12/2015, Bao cao ket qua hoat d6ng kinh doanh va Bao cao Ivy chuyen tien to cho nam tai chinh ket thuc cung ngay va Ban thuyet minh bao cao tai chinh.

Trach nhiOm cua Ban Giam chic Ban Giam d6c COng ty chiu trach nhiem lap va trinh bay trung thvc va hop ly Bao cao tai chinh cua C6ng ty theo Chuan mcfc ke toan, Che do ke toan doanh nghiep Viet Nam va cac quy dinh phap ly có lien quan den viec lap va trinh bay Bao cao tai chinh va chiu trach nhiem ye kiem soat nOi bO ma Ban Giam d6c xac dinh la can thiet de dam bao cho viec lap va trinh bay Bao cao tai chinh khong CO sai sOt trong yeu do gian ran hoac nham Ian.

Trach nhi0-1 cua Kim toan vien Trach nhiem cua chung toi la du'a ray kien ye Bao cao tai chinh du'a tren ket qua cua cu6c kiem town. Chung toi da tien hanh kiem toan theo cac Chuan mvc kiem toan Viet Nam. Cac chuan mvc nay yeu chu chung toi phai tuan thu chuan mvc va cac quy dinh ye ciao dVc nghe nghiep, lap ke hoach va thvc hien cuOc kiem toan de dat dvoc su' darn bao hop ly ye viec lieu Bao cao tai chinh cua Cong ty CO con sai sot trong yeu hay khong.

Cong viec kiem toan bao gOm thvc hien cac thu tyc nhhm thu thap cac bang chVng kiem toan ye cac s6 lieu va thuyet minh tren BAo cao tai chinh. Cac thu tyc kiem toan &roc Iva chon du'a tren xet loan chuyen mon cua lam toan vier), bao gorn danh gia rui ro co sai sOt trong yeu trong Bao cao tai chinh do gian Ian hay nham Ian. Khi thvc hien danh gia cac rui ro nay, kiem toan vier) da xem xet kiem soat n6i 136 cua Cong ty lien quan den viec lap va trinh bay Bao cao tai chinh trung thyc, hop ly nhani thief ke cac th6 tf.ic kiem toan phi.' hop vai tinh hinh thvc te, tuy nhien kh6ng nham MIX clich du'a ray kien ye tinh hieu qua cua kiem soat nal b6 cua Cong ty. Cong viec kiem toan cung bao gom viec danh gia tinh thich hop cua cac chinh sach ke toan &roc ap dung va tinh hop ly cua cac utec tinh cua Ban Gam d6c, cung nhu' danh oia viec trinh bay tang the Bao cao tai chinh.

• ChOng toi tin twang rang cac bang chirng kiem toan ma chOng toi da thu thap &roc la day dC.iva thich hop lam co sey cho y kien kiem toan cua chung toi.

VAN PHONG CHI NHANH TP.HCM VAN PHONG CHI NHANH CAN THQ 292/33/33 Binh Lyi. P.13 Q. Binh Thanh, TP. Ple) Chi Minh L6 66 dU6ng s6 11. khu din cif Cong ty c phin xis dung Tp.Cin ThY. 4 Tel.: (84.8) 3553 3730 - 3553 3731 Fax: (84-8) 3559 3732 P.Heing Thanh. Q.Cil Ring. TF..Cin Thy.

saos-let10114vrin.vn Tel: (0710) 3765 999 • Fax: (0710) 3765 766 • svc-ctityrin..-nz

[ang Thi Thien Nga Kiem toan vien SO Giey CN DKHN kiem toan: 0462-2013-107-1

I 1 .

vg LrliNh

Y kien cua Kiem toan vien

Theo y kien cua chOng toi, Bao cao tai chinh d5 phan anh trung thgrc va hop ly, trail cac khia canh trong yeu tinh hinh tai chinh cua C6ng ty CP Van tai thug b6 Kien Giang tai ngay 31/12/2015, cOng nhu' ket qua hoat d6ng kinh doanh va tinh hinh !Lai chuyen tien to cho nam tai chinh ket that cung ngay, phO hop vol cac Chun mcrc ke toan, Che d6 ke toan doanh nghiap Viet Nam va cac quy Binh phap ly co lien quan den viec lap va trinh bay Bao cao tai chinh.

Nguy6n Quang Nhon Gam d6c SO Giey CN DKHN kiem toan: 0325-2013-107-1

Chi nhanh Cong ty TNHH Kiem toan Sao Vi0

Chn Thu, ngay 15 (hang 04 nam 2016

I I I I

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11

lofa* holito'w wurvw mot ghilrg

7tJ o 13Q q VTIVF4 THANH

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TICH

7-; TICH

•

kkin alinikkuoy

5

11

111

11

Dia chi: Khu phO 1, phirang Rach S6i, thanh pho Rach Gia, tinh Kien Giang

CONG TY CP VAN TAI THUY BO KIEN GIANG

BAO cA0 TAI CHINN

Cho nam tai chinh ket thuc vao ngay 31 (hang 12 nam 2015

III •

BANG CAN DOI KE TOAN Tai ngay 31 thang 12 nam 2015

TAI SAN

A - TAI SAN NGAN HAN

I. Ti&I va cac khoan twang dwang tier

1. Tien

2. Cac khoan tuong (Wong tien

H. Cac khoin clAu tu, tai chinh rigAn han 1. ChiMg khoan kinh doanh 2. Du. phOng Om gia chung khoan kinh doanh

3. Dhu tu nem giCr den ngay dao han

III. Cac khoan phai thu ngan hart 1. Phai thu ngan han dm khach hang

2. Tra triroc cho ngutei ban ngPn han

3. Phai thu nOi by ngan han

4. Phai thu then tien (50 ke hoach HO )(ay dcrng

5. Phai thu ye cho vay ngan han

6. Phai thu ngan flan khac

7. Du• phong phai thu ngan han kh6 d6i

8. Tai san thieu ch6 )(Cr Iji

IV. Hang ton kho 1. Hang ton kho

2. Dkr ph6ng giam gia hang ton kho

V. Tai san ngan han khac 1. Chi phi tra trc ngan Ilan ucfr

2. Thue gia tri gia tang &roc khPu trif

3. Thue va cac khoan khac phai thu Nha ntrac

4. Giao dich mua ban Ipi trai phi& Chinh phi)

5 Tai san ngan han khac

Ma so

100

110

111

112

120 121

122

123

130 131

132

133

134

135

136

137

139

140 141

150

151

152

153

154

155

mink Thuy6t

S6 cuoi Warn

Don vi tinh. VND

SO dPu !lam

V.1

V.2

V.3

149

10.682.912.937

8.934.395.711

834.395.711

8.100.000.000

804.742.972

194.854.866

564.884.424

45.003.682

943.774.254 943.774.254

15.844.474.865

5.131.082.836

631.082.836

4.500.000.000

8.500.000.000

8.500.000.000

465.567.606

92.355.866

328.180.403

45.031.337

1.102.706.867 1.102.706.867

645.117.556

644.274.727

842.829

Belo coo nay phai dint (ix ding vol Ban thuyit mmh Boo coo tai chinh

CONG TY CP VAN TAI THUY BO KIEN GIANG Dia chi: Khu ph6 1, phuang Rach SOL thanh ph6 Rach Gia, tinh Kier' Giang

BAO CAO TAI CHINH

Cho nam tai chinh ket thirc vac) ngay 31 thang 12 nam 2015

Bang can d6i ke toan (flap theo)

TAI SAN

B - TAI SAN DAI HAN

Ma SO

200

Thuye't minh SO cuoi nam S6 dau nam

17.610.654.493 14.567.924.586

I. Cac khoan phai thu dai han 210 1. Phai thu dai han cua khach hang 211

2. Tra truac cho nguai ban dai han 212 3. Von kinh doanh a don vi trcrc thuac 213 4. Phai thu n6i ba dai han 214 5. Phai thu ve cho vay dai han 215 6. Phai thu dai han khac 216 7 Du phOng phai thu dai han kho dal (*) 219

II. Tai sari co dinh 220 8.911.594.735 10.558.608.123 1. Tai sari co dinh hCru hinh 221 V.4 8.911.594.735 10.558.608.123

Nguyen gia 222 33.377.951.053 34.820.155.357 Gia itt hao mOn IDy ke 223 (24.466.356.318) (24.261.547.234)

2. Tai san co dinh thue tai chinh 224

Nguyen gia 225

Gia iri hao !nem IDy kd 226

3. Tai san co dinh v6 hinh 227

Nguyen gia 228 Gia tri hao mOn lay ke 229

Bat d6ng san dau tu, 2:30 Nguyen gia 231 Gia tri hao mOn 10y k6 232

IV. Tai san da dang dai ha!, 240 V.5 8.685.984.066 3.976.627.071 Chi phi SX, KD da clang 241 Chi phi xay dung co ban 242 8.685.984.006 3.976.627.071

V. Dau tu, tai chinh dai h.in 250 1. Dau to vao c6ng ty con 251

2. Dau cOng ty lien do;:.nh, :i6n1(4t 252

3. Dau tu gOp von vao idiac 253

4. Du phong dau to tai chinh cal han 254

5. Dau tu nam den ngay dtio 255

VI. Tai san dai Flan khac 260 13.075.752 32.689.392

I. Chi phi tra trodc dai han 261 V.6 13.075.752 32.689.392 2. Tai san thue thu nhap hoar, lai 262

3. Thiet bj, vat kr, phu timg that' th dai han 263

4. Tai san dai han khac 268

TONG CQNG TAP SAN 270 28.293.567 436 30.412.399.451

&So ado nay phoi dicyc doc cling vdi Ilan (buyer ;WO, BJo cho tai chinh

CONG TY CP VAN TAI THOY BQ KIEN GIANG Dia chi: Khu phO 1, phuOng Rach Sol, thanh ph6 Rach Gia, tinh Kien Giang

BAO CAO TAI CHINH

Cho ham tai chinh ket thuc vao ngay 31 thang 12 nam 2015

Bang can d6i ke3 toan (tiep theo)

NGUON VON

A - NQ priAi TRA

Ma so

300

Thuyet mirth S6 cu6i Warn SO dau nam

14.852.253.559 17.527.586.942

I. No ngan han 310 14.852.253.559 17.527.586.942 1. Phai tra ngu&i ban ngan hpn 311 V.7 206.378.124 314.144.708

2. Ngutei mua tra tien truest ngan han 312 3. Thue va cac khoan phai npp Nha nuOc 313 V.8 248.968.224 192.209.224 4. Phai tra ngutil lao Ong 314 720.916.333 941.285.939 5. Chi phi phai tra ng6n han 315 V.9 44.550.000 407.800.300 6. Phai tra nOi b0 ng6n han 316 7. Phai tra theo tien d6 ke hopch HD xay dung 317 8. Doanh thu chua thtic hien ng6n hpn 318 V.10 176.780.365 9. Phai tra ng6n han khac 319 V.11 13.505 388.813 15 721.310.469 10. Vay va no thue tai chinh ng6n hpn 320 11. Du, phOng phai tra ng6n h?ri 321 12. Qu9 khen thu-Ong, phiic lqi 322 (50.728.300) (49.163.698)

13. QuS' birth On gia 322 14. Ciao dich mua ban lai trai phieu Chinh phu 324

II. Nce dai 330 1. Phai tra ngu'O ban dai han 331 2. Ngutei rnua tra tien tru6c dal han 332 3. Chi phi ph'i tra dai han 333 4. Phai tra nOi b0 v6 von kinh doanh 334 5. Phai tra nOi b0 dai han 335 6. Doanh thu chua thiic hien dai 336 7. Phai tra dai hpn khac 337 8. Vay va no thue tai chinh dai V4-In 338 9. Trai phieu chuyen JOI 339

10. CO phieu LIU dai 340 11. Thue thu nhap hoan phai try 341

12. Dv phOng phai tra ciai iian 342 13. Qu9 phat trier) khoa hoc va Cols) r 3h1 343

8 Brio ccio nay phcii dtrpc doc tong vai Britt ihuytt nwtit Prio (-do dai chinh

CONG TY CP VAN TAI THUY BO KIEN GIANG

Dia chi. Khu ph6 1, phu'ang Rach Sol, thanh ph6 Rpch Gia, tinh Klan Giang

BAO CAO TAI CHINH

Cho nam tai chinh ket thOc vao ngay 31 thang 12 nam 2015 Bang can dal ke toan (fief) theo)

D - VON CHU SO' FiCru 400 13.441.313.871 12.884.812.509

I. V6n chu sof him 410 V.12 13.441.313.871 12.884.812.509

1. VOn gap cua chO sO 411 12.874.720.000 12.874.720.000 - CO phieu phO th6ng co quyen bleu quyet 411a 12.874.720.000 12 874.720.000

- C6 phieu uu dai 411b 2. Thang du von co Olen 412

3. Quyen chon chuyen d6i trai phieu 413 4. Von khac cua chu sa hau 414 5. CO phieu qu9 415 6. Chenh lech danh gia lai tai san 416

7. Chenh tech tY gia hoi doai 417

8. Qu9 dau to phat trien 418 121.470.855 121.470.855

9. Qu9 h6 trg sap xep doanh nghiep 419 10. Qu9 khac thu6c von cht.5 sa hCru 420 11. Lgi nhuan sau thug chu'a phan phOi 421 445.123.016 (111.378.346)

- LNST chtya phan phoi cuOi ky tru'ac 421a (111.378.346) (1.052.156192)

- LNST chira phan phoi ky nay 421b 556.501.362 940.778.445

12. NguOn von au tir XDCB 422

II. Nguon kinh phi \fa qu9 khac 430

1. NguOn kinh phi 431 2. NguOn kinh phi da hinh thanh tai san co Binh 432

TONG CQNG NGUON VON 440 28.293.567.430 30.412.399.451

Dam Van LuOt

Ngu'&i lap bieu

Phan ThI Huynh Nhung

k6 toan turo,ng

Nguy6n Chri Hung

Giam d6c

Lap ngay 15 thong 04 nam 2016

9 Belo cdo nay phrit &roc doc clang vói Ban thuyji Belo cdo tat chin!:

CONG TY CP VAN TAI THUY BO KIEN GIANG Dia chi: Khu ph6 1, phirong Rach S6i, thanh ph6 Rach Gia, tinh Klan Giang

BAO CAO TAI CHINH

Cho nam tai chinh ket thiic vac ngay 31 thang 12 nam 2015

BAO CAO KET QUA HOAT HONG KINH DOANH Nam 2015

CHI TIEU Ma SO

Thuy6t minh Nam nay

Dun vi tinh: VND

Nam turdrc

1. Doanh thu ban hang va cung cap dich vu 01 VI.1 11.415.336.221 13.561.317.775

2. Clic kho3n giam trir doanh thu 02

3. Doanh thu than v4 BH va cung cap dich vy 10 11.415.336.221 13.561.317.775

4. Gia On hang ban 11 VI.2 6.910.322.840 9.056.067.528

5. Lqi nhan g6p v6 BH va cung cep dich vy 20 4.505.013.381 4.505.250.247

6. Doanh thu hopt Ong tai chinh 21 VI.3 941.838.800 329.071.300

7. Chi phi tai chinh 22 VI.4 9.666.666 155.175.000 Trong clO: chi phi lai vay 23 9.666.666

8. Chi phi ban hang 24 VI.5 8.660.000 15.227.500

9. Chi phi qu3n Ijr doanh nghiap 25 VI.6 4.916.837.918 4.185.227.383

10. Lqi nhan than Ur hoat d6ng kinh doanh 30 511.687.597 478.691.664

11. Thu nhap khac 31 VI.7 202.145.561 1.002.617.530

12. Chi phi khac 32 VI.8 10.747.696 446.999.172

13. Lqi nhuAn khac 40 191.397.865 555.618.358

14. T6ng 191 nhuAn k6. toan ,:rtkrc thud 50 703.085.462 1.034.310.022

15. Chi phi thud thu nhap doanh nghiap hian hanh 51 VI.9 80.484.100 30.737.576

16. Chi phi thud thu nhap doanh nghiap !loan lai 52

17. Lqi nhuAn sau thud thu nhAp doanh nghiAp 60 622.601.362 1.003.572.446

-402

Dam Van LuyAt Ngirevi IAp biAu

Phan Thi HuYnh Nhung Ka toan trithng

Nguyin Chan Hung Gam clOc Lap ngay 15 thang 04 nam 2016

10 Bdo cao nay phdi duqc dpc clung voi Bcin thuycli minh Biro clic tea chInh

CONG TY CP VAN TAI THUY BO KIEN GIANG Dia chi: Khu ph6 1, phutng Rach Sal, thanh ph6 Rach Gia, tinh Kien Giang

GAO CAO TAI CHINH Cho nam tai chinh ket thOc vao ngay 31 (hang 12 nam 2015

BAO CAO LU'U CHUYEN TIEN TE (Theo phu'ong Oar) trvc tiep)

Nam 2015

Don vi tinh: VND

I.

1.

CHI TIEU

Lu'u chuy6n tien tu' hoat d6ng kinh doanh

Tien thu ban hang, cung cap djch vy va

Ma SO

Thuy6t mirth Nam nay Nam trvo.c

doanh thu khac 01 11.310.717.929 13.983.213.356

2. Tien chi tra cho nguti cung cap hang h6a

va dich VI) 02 (4.995.953.506) (5.586.605.756) 3. Tien chi tra cho nguti lao dOng 03 (4.664.724.070) (5.433.075.900) 4. Tien chi tra lai vay 04 - 5. Tik chi n6p thue thu nhap doanh nghiep 05 6. Tien thu khac tir hoat dOng kinh doanh 06 3.521.186.140 16.361.417.558

7. Tien chi khac cho hoat dOng kinh doanh 07 (5.765.442.725) (5.484 166.086)

Lu'u chuyen tin thuAn ter hoat diing kinh doanh 20 (594.216.232) 13.840.783.172

II. Lu'u chuyen ti6n to boat e.4r.c dau tu,

1. Tien chi de rnua sant, xay dung tai san

co dinh va cac tai san Cai ban khac 21 (5.075.733.935) (3.988.469.011) 2. Tien thu thanh ly, nhuvng ban tai san

co dinh va cac tai san 22 149.090.908 425.909.091

3. Tien chi cho vay, mua cac Ong ..:t) no' cua don vi khac 23 (8.500.000.000)

4. Tien thu hoi cho vay, ban lai d.4c :trig ca

rig dia don vj khac 24 8.500.000.000

5. Tien chi (Mu tu', g6p von vao dcf:: vi khac 25

6. Tien thu h6i dau kr, gap von vao don vj khac 26

7. Tien thu lai cho vay, c3 tifc va nhuan

duvc chic 27 824.172.134 329.071.300

Lu'u chuyen tin thuiin te.), /toll dOng ciAu to 30 4.397.529.107 (11.733.488.620)

Rao coo nay phai tittac doc ding ref; 3en Bd.° coo gag chinh

1

ell

11 11

111

CONG TY CP VAN TAI THOY 60 KIEN GIANG Dia chi. Khu 061, phubrig Rach Soi, thanh pho Rach Gia, tinh Kien Giang

BAO CAO TAI CHINN

Cho Elam tai chinh ket thijc vao ngay 31 thang 12 nam 2015

Bao cao chuyen tien tg (tiep theo)

CHI TIEU

III. Lim chuyen tien hoat dOng tai chinh

1. Tien thu tir phat hanh có phieu, nhan

Ma SO

Thuy6t minh Nam nay Nam tru.o.c

gap von cua chO so' hau 31

2. Tien chi tra gOp von cho cac chO sdr hu u, mua

lai co phieu cua doanh nghiep da phat hanh 32

3. Tien vay ngan han, dal han nh'n cluvc 33 3.000.000.000

4. Tien chi tra ncy gOc vay 34 (3.000.000.000)

5. Tien chi tra nos thue tai chinh 35

6. Co him, Igi nhuan da tra cho chO sa huu 36

Luu chuy4ti tien thuki kr boat clO'ng tai chin!? 40

L LIU chuyen tien thuan trong nam 50 3.803.312.875 2.107.294.352

Tien va tuvng duvng tien dau nam 60 V.1 5.131.082.836 3.023.788.284

Ann htiOng cua thay doi tY gia hoi doai

quy doi ngoai to 61

Tien va ttrcyng du.o.ng tien cuOi nam 70 V.1 8.934.395.711 5.131.082.836

Nguyen Chan Hung

Giam d6c

Lap ngay 15 thang 04 ram 2016

Brio MO nay phai chror cioc cling vol Ban thrtyk minh No crio tai chinh 12

Dam Van Luyet

Nguai 10 bi6u

13:Ian Thf Huynh Nhung

KO toan truong

CONG TY CP VAN TAI THOY BQ KIEN GIANG Dia chi: Khu phO 1, phut.ng Rach SOL thanh 6116 Rach Gia, tinh Kien Giang

THUYET MINH BAO CAO TAI CHINH Cho nam tai chinh ket thOc vao ngay 31 (hang 12 nam 2015

Don vi trinh bay: VND

I. DAC DIEM HOAT DONG CCM DOANH NGHIEP

1. Hinh thCrc sa him von: Cong ty CP Van tai tht3y 66' Kien Giang dirot thanh lap do chuyen d6i doanh nghiep Nha nu 6.c, COng ty Van tai they 66 Kien Giang, thanh cOng ty CO phan va hoat Ong theo Giay chUng nhan Bang ky kinh doanh so 1700106035 ngay 28/04/2006 va Tang kjt thay d6i Ian thin 3 ngay 03/09/2015 do Ser Ke hoach va Dau tu. tinh Kien Giang cap.

Theo Giay chirrig nhan clang kji doanh nghiep, von dieu le cua C6ng ty la 21.146.000.000 cl6ng.

Co clOng So CP V617 Op Ty/ 1'0 (%) - Cong ty Thuong mai Kier] Giang 1.000.643 10.006.430.000 47,3% - Co dOng khac 1.113.957 11.139.570.000 52,7%

Com] 2.114.600 21.146.000.000 100,0%

VOn dau cua chi) sa hau tren Bang can dOi ke toan tai ngay 31/12/2015 la: 12.874.720.000.

CO clang SO CP So lien .1)i re (%) - Cong ty Thuang mai Kien Giang 1.102.821 11.028.210.000 52,2% - CO clang khac 184.651 1.846.510.000 8,7%

Conq 1.287.472 12.874.720.000 60,9%

2. Linh vitro kinh doanh: Kinh doanh dich vu van tai

3. Noganh ngh4 kinh doanh Cac nganh nghe kinh doanh cua Cong ty bao g6m:

- Van tai hanh khach bang xe khach n6i tinh, lien tinh; Van tai hanh khach bang xe taxi; Van tai hanh khach bAng xe buy(;

- Van tai hanh khach dutrng 66 khac; - BOc xep hang hoa duteng 66;

Hoat Ong dich vu ho tro trvc tiep cho van tai duteng 66; Van tai hanh khach dubno they n6i dia; Van tai hanh khach ven bi6n; BOc xep hang hoa du.O.ng b6; Hoat Ong dich vu h6 trg tri,rc tiep lien quan den van tai dutmg they; Bac) duOng, st:ra china o to va xe co Ong ca khac; Mua ban phu tong va cac 66 phan phy try dm 0 to va xe co d6ng co khac;

- Ban 6 to va xe CO Ong ca khac; - Buon ban phe lieu, phe thai kim loai, phi kim loai; - Mua ban sat thep phe iieu, pica, O to cu, tau thuyen cu lam phe Iieu, phe lieu kim loai mau;

Mua ban phy tong thao da xe cu, ban cac phy tong, may m6c, xe cu có Ong ca; - Nha tro, phong tro va cac ca ser trt:i twang tcr; - Dich vu an At-1g;

Dich vu an uOng khac; - Kho bai va cac hoat Ong WO trQ' cho van tai;

Kho bai va Irxu tra hang hoa;

Ban thuyet mink nay la mOt bc, phan, hcip thanh va phai crugc clQc cOng v&i bac, cao tai chinh 13

GONG TY CP VAN TA1THOY BQ KIEN GIANG Dia chi: Khu ph6 1, phi.r&ng Rach Soi, thanh ph6 Rach Gia, tinh Kien Giang

THUYET MINH BAO CAO TAI CHINN Cho nam tai chinh ket thCic vao ngay 31 thang 12 nam 2015

Dan vi trinh bay: VND

111 1

31 1

- Sira chira tau, thuyen, xa Ian, ca no; - Buon ban sam 16p co d6ng cry; - Buon ban may n6ng ngu' ca; - Cho thue kios kinh doanh muc Bich khac.

Hoat d6ng kinh doanh chinh cua Cong ty den thol diem lap bao cao nay chu yeu: Van tai hanh khach bang xe khach not tinh, lien tinh va van tai hanh khach bang xe buYt.

4. Chu ky san xuAt, kinh doanh thong thireeng Chu ky san xu6t, kinh doanh thong thutrng cua Cong ty khong qua 12 thong.

5. Dac diem host dOng cua doanh nghiep trong nam tai chinh có anh hu•Cong den bao cao tai chinh: kh6ng co.

6. CAu trOc doanh nghiep:

Thong tin ye cac cong ty con va COng ty lien ket: khOng co.

II. KY KE TOAN, DaN VI TIEN TE sir DING TRONG KE TOAN

1. Ky ke toan nam

Ky ke toan nam duvc b6t dhu tCr ngay 01/01 va ket thCic vao ngay 31/12 hang nam.

2. Dan vi Wen to sir dung trong ke toan

Dan vi tien to duvc sCr dung trong ke toan la d6ng Viet Nam (VND).

CHUAN MIX VA CHE D2 TOAN AP DOG

1. Che dO ke toan ap dung

C6ng ty bp dung Che de ke toan doanh nghiep ban hanh kern theo Thong tu' so 200/2014/TT-BTC ngay 22/12/2014 cua Be Tai Chinh,

2. Tuyen bo ye viO. c Wan Zhu C!Iwin nnvc 1(6 toan va Cho cic) ke toan C6ng ty dam bao tuan thu day du cac quy dinh cua Chun mcic ke toan Viet Nam va Che do ke toan doanh nghiep do BO TA; Cninh ban hanh trong viec lap va trinh bay bao cao tai chinh.

3. Cac thay dOi quan trong trong chinh sach ke toan ap dung

Ngay 22/12/2014, BO Tai Chinn da ban hanh Thong tu' so 200/2014/TT-BTC - Hu*Ong dan Che do ke toan doanh nghiep thay the Quyet dinh so 15/2006/QD-BTC ngay 20/03/2006 va co hieu Ivo cho nam tai chinh bat dau tir hoac sau ngay 01/01/2015.

Anh hudeng cua cac thay d6i chinh sach ke toan theo hi.rOng d5n cua Thong kr 200/2014/TT-BTC duvc ap dung phi hOi to. Cong ty da b6 sung thuyet minh thong tin so sanh tren Bao cao tai chinh dOi cac chi tieu co su. thay d6i giCra ThOng tu' 200/2014/TT-BTC va Quyet dinh 15/2006/QD-BTC, tai diem 4, myc VIII cua ban Thuyet minh nay.

Ban thuyet mink nay la niC,t b0 plan ltpp thanh va phai cluvrc eloc ming vai bao cac tai chinh 14

1

GONG TY CP VAN TAI THOY BO KIEN GIANG Dia chi: Khu phO 1, phu*ng Rach SOL thanh phO mach Gia, tinh Kier) Giang

THUYET MINH BAO CAO TAI CHINH Cho nam tai chinh ket thOc vao ngay 31 thang 12 nam 2015 Dan vi trinh bay: VND

IV. CAC CHINH SACH KE TOAN AP DING

1. Cac loai ty gia hoi doai Ai) dung trong ke toan

Cac nghiep V1,1 kinh to phat sinh trong ky bang ngoai to du'pc chuyen doi thanh VND theo tjt gia giao dich thu'c to cua nghiep vu kinh to phat sinh. Chenh lech ty gia phat sinh do viec chuyen (3%)i neu tren Cluvc ghi nhan vao chi phi tai chinh, hoac doanh thu hoat dOng tai chinh tren ket qua hoat Ong kinh doanh cua nam tai chinh.

2. Nguyen tac ghi nhan cac khoan tien va cac khoan ttro'ng dtro'ng tien

Tien va cac khoan krang throng tien bao gom tien mat, tien gCri ngan hang, tien Bang chuyen va cac khoan dau nam giu' den ngay dao han c6 4 han gOc khong qua 3 thang ke tt:r ngay mua, co kha nang chuyen dOi de dang thanh mot luvng tien xac dinh va khOng CO nhieu r6i ro trong chuyen d6i thanh tien.

3. Nguyen tac ke toan cac khoan dau tu, tai chinh

Cac khoan dau tir nam giCr den ngay dao han va cac khoan cho vay Cac khoan dau tu• nam giCr den ngay dao han va cac khoan cho vay duvc ghi so ke toan theo gia goc.

4. Nguyen tac ke toan no, phai thu

Cac khoan phai thu c6 thdi han thu h6i trong vOng khOng qua 12 thang tai ke tu. thOi diem bao cao du'oc ghi nhan la cac khoan phai thu ng6n han. Cac khoan phai thu c6 theyi han thu hOi tren 12 thang tai ke theei diem bao cao duvc ghi nhan la cac khoan phai thu dai hart.

Dtx phong nq phai thu kho dal dupc lap cho tiing khoan ng can cu' vao dty kien mirc ton that CO the xay ra hoac tuOi ng qua han cua cac khoan ng phai thu.

5. Nguyen tac ghi nhan hang. ton kho

Hang ton kho duvc xac dinh tren ca sob gia goo. Gia Tic hang ton kho bao gOrn chi phi mua, chi phi san xuat va cac khoan chi phi lien quan tru.c tiep khac phat sinh de c6 &roc hang tun kho dia diem va trang thai hien tai

Phu'o'ng phap tinh gia tri hang eon kho: Thu.c to dich danh Phuvng phap hach toan hang ton kho: Ke khai thuVng xuyen

Phutyng phap lap dy' phOng piaci gia hang ton kho: Cu& ky ke toan nam, khi gia trj thuan CO the thu.c hien duvc cua hang ton kho nho han gia goo thi phai lap du, ph6ng giam gia hang tory kho. SO dy phong giam gia hang ton kho duvc lap la so chenh tech giaa gia goo cua hang ton kho leen Ilan gia trj thuan co the thcrc hien cluvc cua

Gia trj thuan co the thtyc hien dutc la gia ban utc tinh cua hang Con kho trir chi phi u'O'c tinh de hoon thanh san ph6m va chi phi utrc tinh can thiet cho viec tieu thu chung.

Cu& nien dO ke toan, COng ty khong c6 hang ton kho nao hong, 161 thoi, gia ban bj giam can lap du' phong.

Ban thuy6t minh nay la niOt b(3 phai hgp thanh va phai ducec doc cting yen bac) cao fai chinh 15

6. Nguyen tAc ghi nhan va khau hao tai san co dinh Tai san co dinh cluvc trinh bay tren bao cao tai chinh theo nguyen gia till' di gia tri hao mon 10y ke. Nguyen gia tai san co dinh bao gem gia mua hoac gia thanh thuc to va cac khoan chi phi lien quan truc tiep phai chi ra tinh den thai diem du'a tai san co dinh do vao trang thai san sang sir dung. Cac chi phi (la chi ra de nang cep tai san co dinh duac ghi tang nguyen gia cua tai san CO dinh do. Cac chi phi sCra china tai san co dinh duvc coi nhu khoan phi ton va &roc hach toan tru'c tiep hoac phan b6 den vao chi phi kinh doanh trong

Khau hao tai san co dinh (Iwo tinh theo phuong phap duang thAng, thai gian khau hao mot s6 tai san co dinh vuot khung thai gian sir dung quy dinh tai Phy luc 1 ban hanh kern theo Thong to so 45/2013/TT-BIC ngay 25/04/2013 cua 136 Tai Chinh. Thai gian scr dung u'ac tinh cho mot so nh6m tai san co dinh nhu' sau:

GONG TY CP VAN TAI THUY BO KIEN GIANG Dia chi: Khu ph6 1, phuteng Rach Sol, thanh ph6 Rach Gia, tinh Kien Giang

THUYET MINH BAO CAO TAI CHINN Cho nam tai chinh kat thOc vao ngay 31 thang 12 nam 2015

Don vi trinh bay: VND

Loai TSCD - Nha cira, vat kien trOc - Phuang tien van tai, thiet bi truyen d5n - Thiet bi, dung cu quan ljt

7. Thue thu nhap doanh nghiep

Theyi gian kit4u hao tick tinh 8 -25 nam 8 -10 nam 3 - 8 nam

Nguyen tAc ve phuong phap ghi 11176:11 chi phi thud thu nhap doanh nghiep hien hanh Chi phi thud thu nhap doanh nghiep hien hanh trong nam duvc xac dinh tren co, so' thu nhap chiu thud va thud suet thud thu nhap doanh nghiep.

Thue suet thud thu nhap doanh nghiep duvc ap dung tai C6ng ty la 15% trong \tong 12 nam ke tir nam 2006. Cong ty duoc mien thud thu nhap doanh nghiep 3 nam (tir nam 2006 den nam 2008), ke tur khi c6 thu nhap chiu thud va Om 50% sO thug phai n6p trong 7 nam tiep theo (tir nam 2009 den nam 2015) do duvc dal ye nganh nghe va dia ban kinh doanh sau khi chuyen doi hinh thirc sO hCru doanh nghiep Nha nuac sang cong ty co phan. Nam 2015 la nam thin Cong ty &Ivo giam 50% sO true thu nhap doanh nghiep.

Nguyen t6c va phutyng phap ghi 17/;E:3/1 chi phi thud thu nhap doanh nghiep hoan lai Chi phi thud thu nhap doanh nghiep hoan lai la sO thud thu nhap doanh nghiep F.6 phai n6p trong tuang lai phat sinh lb' viec ghi nhan thud thu nhap hoan lai phai tra trong nem va hoan nhap tai san thud thu nhap hoan lai da ciuvc ghi nhan cac nam trutc.

Tai san thud thu nhap hoan lai duvc xac dinh tren co' so, khoan chenh lech tam thai duoc khau tru va gia tri cluac khau trir chuyen sang nam sau cua cac khoan 10 tinh thud va uu dai thud chua so' dung nhan vlYi thug suet thud TNDN hien hanh.

Thue thu nhap hoan lai phai tra duvc xac dinh tren ca so' cac khoan chenh loch tarn theri phai chiu thud phat sinh trong nam va thud suet thud thu nhap hien hanh.

Chenh lech tam thai 15 khoan chenh lech giCra gia tr i ghi sO cua tai san hoac npv phai tra trong Bang Can di ke toan va co' so' tinh thud cua tai san hoac no phai tra do.

3. Nguyen tac ke toan chi phi tra trucac

Cac khoan chi phi cony cu dyng cy, chi phi siva chaa tai san da phat sinh nhung co lien quan den hot ang san xuet, kinh doanh cua nhieu nien d6 ke toan thi cluvc hach toan vao chi phi tre truac dai hen va phan b6 dan vac chi phi san xuet kinh doanh cua cac nien (16 ke toan sau.

Ban thuy6t mint, nay la rtiC4 bq phfo itcp Mani) va phai chroc cloc cting vol bac) cao tat chinh 16

CONG TY CP VAN TAI THUY BQ KIEN GIANG Dia chi: Khu ph6 1, phuang Rach Se* thanh pho Rach Gia, tinh Kien Giang

THUYET MINH BAO CAO TAI CHINN Cho nam tai chinh ket thuc vao ngay 31 thang 12 nam 2015 Dan vi trinh bay: VND

Viec tinh va phan b6 chi phi tra tarac dai han vao chi phi san xuht kinh doanh tOng kY ke toan duvc can ct:r vao phuang phap dirang thang.

9. Nguyen tic ke toan nq phai tra Cac khoan phai tra c6 thol han thanh toan trong \Jong khong qua 12 thang toi ke thoi diem bac cao duvc ghi nhan la cac khoan phai tra ngan han. Cac khoan phai tra c6 thai han thanh toan tren 12 thang ke tur thai diem bao cao dugc ghi nhan la cac khoan phai tra dai han.

10. Nguyen tic ghi nhan vay va phai tra thud tai chinh Cac khoan ng vay va nq phai tra thud tai chinh co thai han thanh toan trong \tong khong qua 12 thang teri ke tir thai diem bao cao ducec ghi nhan la cac khoan phai tra nghn han. Cac khoan ng vay va nq phai tra thud tai chinh co thai han thanh toan Veil 12 thang ke tCr thol diem bao cao &Jac ghi nhan la cac khoan phai tra dai han.

11. Nguyen tic ghi nhan va von h6a cac khoan chi phi di vay Chi phi di vay dugc ghi nhan vao chi phi san xuht, kinh doanh trong nam tai chinh, trix khi cac khoan chi phi di vay lien quan tru:c tiep den viec dhu tu: xay dung, mua sam may mgc, thiet bi tinh den thai diem du:a tai san co dinh do vao trang thai san sang sir dung hoac san xuet tai san da dang co thai gian du dai Oren 12 thang) se duac tinh vao gia tri cua tai san dO (vOn hoa). Viec von hoa chi phi di vay nay se chart' dirt khi tai san co dinh hoan thanh dua vac sir dung hoac tai san da dang da dugc ban.

Trong nam, khong phat sinh cac khoan chi phi di vay nao dugc vOn hoa.

12. Nguyen tic ghi nhan chi phi phai tra Chi phi phai tra nhu:: chi phi lai vay, chi phi van chuyen &vac ghi nhan dva tren cac vac tinh hap ly ye sO tien phai tra cho cac hang h6a, dich vu da sir dung trong kY.

13. Nguyen tic ghi nhan On chu sof hiru V6n dau tu' cua chu sa hilru dvgc ghi nhan theo sO thi,rc gop cua chu s6 hi u.

Thang du' vOn co phan dago ghi nhan theo sO chenh lech tang do gia phat hanh CO phieu cao han menh gia va sO chenh lech tang, Om so vai gia mua Ipi khi tai phat hanh co phieu guy. Chi phi trvc tiep lien quan den viec phat hanh b6 sung co phieu tai phat hanh co phieu qu9 du:gc ghi giam thang du' von co phhn.

C6ng ty phan phOi Iqi nhuan sau thud theo Nghi quyet cua Dai hOi co (Jong.

14. Nguyen tic va phLrung phap ghi nhan doanh thu, thu nhap khac

Doanh thu cung cap dich vu ciugc ghi nhan khi clO'ng thai thda man cac clgu kin sau: Doanh thu dirgc xac dinh twang doi chec chan. Doanh nghiep da hoPc se thu du:gclgi ich kinh to giao dich cung cap dich vu 66;

- Xac dinh ducec phan cong viec da hoar) thanh vao thai diem bao cao; Xac dinh dugc chi phi phat sinh cho giao dich va chi phi de hoan thanh giao dich cung cep dich vu do.

Ban thuy6t mink nay is n-rPt by phan hpp thank va phai dupc cToc cling v&i bao cao tai chinh 17

CONG TY CP VAN TAI THUY BO KIEN GIANG Dia chi: Khu ph6 1, phisOng Rach SOi, thanh phi mach Gia, tinh Ki8n Giang

THUYET MINH BAO GAO TAI CHINN Cho nam tai chinh kat thOc vao ngay 31 thang 12 nam 2015 Dan vi trinh bay: VND

1.

Nguyen ta"c ghi nhan doanh thu hoot dOng tai chinh 06i voi cac khoan thu nhap to host d6ng mua, ban chi:mg khoan, ngoai te, doanh thu duac ghi nhan la so chenh lech giaa gia ban Ion han gia mua.

Doi voi co tcrc, lai nhuan duvc chia &vac ghi nhan khi co nghi quy6t hoac quyet dinh chia.

15. Nguyen tAc ke toan gia von hang ban

Gia von hang ban du:Q.6 ghi nhan dam bao nguyen tac phii hap voi doanh thu.

16. Nguyen tAc ke toan chi phi ban hang, chi phi guar) Iy doanh nghiep

Chi phi ban hang va chi phi quail ly doanh nghi8p duvc ghi nhan theo s6 phat sinh trong kY ph0 hap voi quy dinh cua Che d4 ke toan doanh nghiep. CuOi kY ke toan, chi phi ban hang va chi phi quail ly doanh nghiep duvc kat chuyen de xac dinh kat qua kinh doanh.

17. S6 du, Tau nam

SO du' ciAu nam can cu' vao Bao cao tai chinh nam truerc cua C6ng ty da dt.fac kiem toan

V. THONG TIN BO SUNG CHO CAC KHOAN myc TRINH BAY TRONG BANG CAN DOI Kt: TOAN

Tien va cac khoan twang du'o.ng tien s6 cu6i slam So dau nam

Tien mat tai quy 149.862.052 364.089.917 Tien gill ngan hang 684.533.659 (a) 266.992.919 Cac khoan tu.ong &rang tien 8.100.000.000 (b) 4.500.000.000 Cong 8.934.395.711 5.131.082.836

(a) Chi tit so du" ti6n g5i ogan 'tang nhip sau:

So cu6i 111.11

682.710.738 1.822.871

684.533.659

So (Tau nam 265.075.379

1.917.540 266.992.919

- Vietinbank, chi nhanh l<iOn Giang - BIDV, chi nhanh Kien Giang

COng

(b) Chi tit s6 du' cac khoan luting &rang tier film' saw

Tien giri VND CO kY han khong qua 3 thang tai cac ngan han thvang mai

Cong

S6 cu6i nam So ciAu nam

8.100.000.000 4.500.000.000 8.100.000.000 4.500.000.000

2. Cac khoan phai thu ngAn hen SO cuOi nam SO dau nam

Phai thu ngAn han cua khach hang 194.854.866 (c) 92.355.866 Phai thu ngan han khac 564.884.424 (d) 328.180.403 Tai san thieu cho' xi.' ly 45.003.682 (e) 45.031.337

COng 804.742.972 465.567.606

Ban thuy4t minh nay M snOt bq phOn hqo thanh vá phai crow dQc cung ybi bao cao tai chinh 18

k I

GONG TY CP VAN TAI THUY BC) KIEN GIANG Dia chi: Khu ph6 1, phu.Ong R5ch Soi, thanh ph6 R5eh Gia, tinh Kier) Giang

THUYET MINH BAO CAO TAI CHiNH Cho nam tai chinh ket thOc vacs ngay 31 thang 12 nam 2015 Don vi trinh bay: VND

(c) Chi tie't s6 dtr phai thu khach hang nhu' sau:

S6 cuOi nail? SO clAu nam - Khach hang nd' xe khach 24.872.000 15.780.000 - Khach hang ng xe buyt 89.839.000 26.440.000 - Cac khach hang khac 80.143.866 50.135.866

COng 194.854.866 92.355.866

(d) Chi tit s6 du' cac khoan phai thu nggn han khac nhu' sau:

SO cu61 flan, S6 thu 115177

- Tam Cmg 401.175.674 254.439.500 - Cac kho5n ky guy, ky argc 19.500.000 19.500.000 - Phai thu chi phi nh5n xe Ha N6i ye KG 45.003.682 42.516.818 - Ph5i thu khac 99.205.068 11.724.085 C6ng 564.884.424 328.180.403

(e) Chi tiet s6 du' tai san thi4u cha giai guy& nhu' sat,: So cuoi nam SO cr3u nam

- V5t bi met tram 45.003.682 45.031.337 C6ng 45.003.682 45.031.337

3. Hang ton klio

So cu6i nam S6 Tau nam Nguyen lieu, vat lieu 943.460.524 (f) 1.102.393.137 Gang cy, dung cu 313.730 313.730 cOng 943.774.254 1.102.706.867

- Gia tri hang ton kho dpng, kern, mat pharn chat khong co kha nang tieu thu tai thol diem cuoi ky: 0.

Nguyen nhan va huong xt:r iy 86i voi hang ton kho Cr dong, kern, mat pham chat:

- Gia tri ghi so hang ton kho dung de the chap, cam co, b5o dam cho cac kho5n ng ph5i tra: 0. - Ly do cran den vi'ec trinh them hoac hoan nh5p du' phOng giarn gia hang ton kho: khong c6.

(f) Chi (let so du' nguyen lieu, vet 110u sau:

SO cuOi nam 655.492.009 25.785.355

132.056.163 130.126.997 943.460.524

SO clAu nary 768.950.217

32.622.094 72.747.290

228.073.536 1.102.393.137

- Phu WI-1g thay the - V5t lieu - Nhien lieu - Sam 16p dcr tra

C6ng

I Ban thuye't minh nay là rnOt bc5 phan he p thank va phai dup'c croc cting v&i bao cao tai chinb 19

CONG TY CP VAN TAI THUY BO KIEN GIANG Dia chi: Khu ph6 1, phu.o.ng Rach Soi, thanh phO Rach Gia, tinh Kien Giang

THUYET MINH BAO CAO TAI CHINH Cho nam tai chinh ket thdc vao ngay 31 thang 12 nam 2015 Don vi trinh bay: VND

4. Tinh hinh tang giam tai san co dinh hinh

Loai tai san SO dau nam Tang Giam SO cuoi nam

Nguyen gia 34.820.155.357 1.442.204.304 33.377.951.053

- Nha aka, vat kien trUc 127.128.390 127.128.390

- PT van tai, TB truyen d5n 34.066.568.631 - 1 442 204.304 32.624.364.327

- Thiet bi quan ly 626.458.336 626.458.336

Hao mem lay ke 24.261.547.234 1.647.013.388 1.442.204.304 24.466.356.318

- Nha cd'a, vat kien truc 61.290.890 61.290.890 - PT van tai, TB truyen d5n 23.587.182.179 1.633.629.217 1.442.204.304 23.778.607.092 - Thiet bi quan ly 613.074.165 13.384.171 626.458.336

Gia tri con !pi 10.558.608.123 8.911.594.735

- Nha ciya, vat kien trOc 65.837.500 65 837.500 - PT van tai, TB truy6n d5n 10.479.386.452 8.845.757.235 - Thiet bi quan ly 13.384.171

- Gia tri con loi cuoi nam ctia TSCD hOu hinh da dOng the chap cac khoin vay: 0 - Nguyen gia TSCD cuoi nam da ktigu hao het .hung van con sir dung là: 0 - Nguyen gia TSCD cuoi nam cha Mann 62: 17.751.463.979 - Cac cam ket ye yi0c mua, ban TSCD hOu co gia trj lOn chu'a thou hien: khang co. - Cac thay de3i khac ye TSCD burn hint): khOng co.

Chi (let nguyen gia tai san co dinh huu hinh giam nhu' sau: s6 tien

- Thanh ly, nhuvng bar: 1.442.204.304 C4ing 1.442.204.304

Chi (let kthiu hao tai san co dpth hCiv hind tang nhu. sat]: SO ti6n

- Khau hao trong nam 1.647.013.388

Ci?'ng 1.647.013.388

Chi tiet kliau hao 16' san c6 dir;h 175.0 hinh giam nhu sau:

- Thanh Iy, nhuvng ban Ccing

SC tie') 1.442.204.304

1.442.204.304

5. Tai san dang dai flan

So cuoi nam S6 du nam - Chi phi mua s6m TSCD 45.000.000 22.500.000 - Chi phi xay dung cce ban do• dang 8.640.984.006 3.954.127.071

C'cing 8.685.984.006 3.976.627.071

6. Tai san dai han khac

So cuoi nam SO dAu nam Chi phi tra trutec dai han 13.075.752 (g) 32 689 392 Ci;ing 13.075.752 32.689.392

Ban (buy& mink nay /a [Of bb phan hop than!) va phai door cloc cling vOi bao cao lai chinh 20

CLING TY CP VAN TAI THUY BO KIEN GIANG Dia chi: Khu ph6 1, phLrevng Rach S6i, thanh ph6 Rach Gia, tinh Kien Giang

THUYET MINH BAO CAO TAI CHINH Cho nam tai chinh ket thtic vao ngay 31 thang 12 nam 2015 Don vi trinh bay: VND

I (g) Chi tit so du' chi phi tra trutrc dal 17W1 nt" saw

SO cuoi nam SO clAu nam - Chi phi tong cy dyng cy 13.075.752 32.689.392

I Cong 13.075.752 32.689.392

7. Phai tra ngveyi ban

I Phai tra chi phi vat to ' So cuoi nam SO diu nam

37.813.32

747.912 - Phai tra chi phi sam lOp 113.745.484 9.215.476 - Phai tra phi bao him 638.000 250.000.000 - Phai tra nha cung cap khac 54.181.320 54.181.320 Cong 206.378.124 314.144.708

8. Thue va cac khoan phai nop cho Nha nvot

So cuoi nam S6 dAu nam - Thue GTGT phai n6p 163.250.068 186.152.339 - Thue thu nhap doanh nghiep 79.641.271 - Thue thu nhap Ca nhan 6.076.885 6.056 885

COng 248.968.224 192.209.224

--0

S6 cuoi narn S6 dAu nam '* ! T

Trich trutrc chi phi sCra chCra Io'n xe - 344.000.300 :::).:0) NI

- Chi phi phai tra khac 44.550.000 63.800.000 .:i-T Cong 44.550.000 407.800.300 ...:-.4

_---!;:-- 10. Doanh thu china thkrc hien ngan han

So cuoi nam 176.780.365 176.780.365

SO dau Warn - Cho thug tai san

Cong

11. Cac khoan phai tra, phai nova ngan han

9. Chi phi phai tra

S6 cuoi n5th Kinh phi cang loan 5.180.729

- BHXH, BHYT, BHTN 4.309.743 - Phai tra ye co phhn hba 139.345.000 - CO tilt phai tra 819.203.180 - Nhan ky quji, ky CU'qC ngan han 859.960.000 - Tien Nha nu*O:c bOi hoan xay dyng try s& mai 11.602.566.427 - Phai tra khac 74.823.734

Cong 13.505.388.813_

SO dAu Warn 33.237.849

139.345.000 2.319.203.180 1.346.460.000

11.807.606.427 75.458.013

15.721.310.469

Ban thuyet mink nay la mOt b$ phai tl?an17 va phai dwc dcoc cung vol bao cao lei chitin 2

CONG TY CP VAN TAI THOY BO KIEN GIANG Dia chi: Khu phO 1, phuOng Rach Sol, thanh phO Rach Gia, tinh Kien Giang

THUYET MINH BAO CAO TAI CHINH Cho nam tai chinh ket thOc vao ngay 31 thang 12 nam 2015 Don vi trinh bay: VND

12.

a.

Von chic so, hCru

Bang c16i chi& bien d6ng ciia von chi.) s& hay

VOn cua Quy dau tu, LQi nhuan sau thue dui sa !Wu Vein khac Oat trier; clicra pilaf) pli6

SO du' dAu nam trtretc 12.874.720.000 121.470.855 (1.052.156.792)

Lai trong nam trtycfn 1.003.572 446 ThO lao HOOT, Ban kiern soat (36.000.000) Giam khac (26.794.000) SO du' dAu Wan) nay 12.874.720.000 121.470.855 (111.378.346)

Lai trong nam nay 622.601.362 Thu lao HOOT, Ban kiem soat (36.000.000) Gam khac (30.100.000)

b.

So du' cuoi nam nay 12.874.720.000 121.470.855 445.123.016

Chi tit von dAu to cCia chti sa hat/

SO cu6i nam S6 cT3u nam - COng ty Thu'ong mai Kien Giang 11.028.210.000 11.028.210.000 - CO dong khac 1.846.510.000 1.846.510.000

COng 12.874.720.000 12.874.720.000

Gia tri trai phieu cla chuyen thanh co phieu trong nam: 0 SO luvng co phieu qu9: 0

c. Cac giao dich ve von voi cac d.) s& him va phan ph6i c6 tdc, chia ioi 1117011

Nam nay Nam trtthc VOn dau ct.ia chu sa hiru - Von dau nam - VOn gap tang trong nam - Von g6p giam trong nam - VOn cuOi nam C6 tirc, Iqi nhuan da chia

12.874.720.000 12.874.720.000

12.874.720.000 12.874.720.000

d. Co phi& Nam nay Nam trithc

SO luvng CO phieu clang k' phat hanh 2.114.600 2.114.600

SO lugng co phieu cla &vac ban ra c6ng chOng 2.114.600 2.114.600

+ CO phieu phO thOng 2.114.600 2.114.600

+ Co phieu uu dai SO luang co phieu ckrac mua Iai + Co phieu ph6 thong + CO phi& uu dai SO vong CO phieu clang luu hanh 2.114.600 2.114.600

+ CO phi& ph6 thOng 2.114.600 2.114.600 + Co phi& du dal

Menh gin co phieu clang it.:.0 hanh: 10.000

Ban thuy4t mink nay la mit b0 pli4.in hop Mani) va ph& duov doc cting v&i bao cao tat chinh

CONG TY CP VAN TAI THUY BO KIEN GIANG Dia chi: Khu pho 1, phLrong Rach Soi, thanh ph6 Rach Gia, tinh Kien Giang.

THUYET MINH BAO CAO TAI CHINH Cho narn tai chinh ket th6c vao ngay 31 thang 12 narn 2015 Dan vi trinh bay: VND

VI. THONG TIN BO SUNG CHO CAC KHOAN MIX TR1NH BAY TRONG BAO CAO KET QUA HOAT DQNG KINH DOANH.

1. TOng doanh thu ban hang va cung cap dich vy Nam nay Nam tru4c

- Doanh thu cung crap dich vu 11.415.336.221 13.561.317.775 Cijng 11.415.336.221 13.561.317.775

2. Gia von hang ban Nam nay Nam tru,dvc

- Gia von cung cap dich vu 6.910.322.840 9.056.067.528 Citing 6.910.322.840 9.056.067.528

3. Doanh thu hot Ong tai chinh Nam nay Nam tru'o'c

- Lai tien gu i, lai tien cho vay 941.838.800 329.071.300 COng 941.838.800 329.071.300

4. Chi phi tai chinh Nam nay Nam tru'o'c

- Chi phi lai vay 9.666.666 - Chi phi tai chinh khac 155.175.000

COng 9.666.666 155.175.000

5. Chi phi ban hang Nam nay Nam tru'o'c

- Chi phi bang tien khac 8.660.000 15.227.500 COng 8.660.000 15.227.500

6. Chi phi quan Iy doanh nghiap Nam nay Nam tru'o'c

- Chi phi nhan vier) quan ly 2.849.080.015 2.658.304.304 - Chi phi vat hail quan IY 33.821.500 37.398.000 - Chi phi do dung van phong 18.539.727 67.837.885 - Chi phi khau hao TSCD 13.384.172 33.871.720 - Thu& phi vale phi 893.915.152 664.427.572 - Chi phi dich NA) mua ngoai 647.498.573 579.529.002 - Chi phi bAng tier) khac 460.598.779 143.858.900

COng 4.916.837.918 4.185.227.383

7. Thu nhap khac Nam nay Nam trwo,c

- Thu nhuvng ban, thanh ly TSCD 149.090.908 425.909.091 - X6,19 ket qua kiem ke thCra 9.038.290 - Tien h6 trg di deri tru sa cong ty 485.385.254 - Cac khoan thu khac 44.016.363 91.323.185

C*Ong 202.145.561 1.002.617.530

Ban thuy4t mink nay la mOt b¢ phan hop thanh va phai duoy cipc cung v&i bao cao tai chinh 23

CONG TY CP VAN TAI THOY BO KIEN GIANG Dia chi: Khu phO 1, phut/rig Rach S6i, thanh phO Rach Gia, tinh Kien Giang

THUYET MINH BAO CAO TAI CHINH Cho nam tai chinh ket thOc vao ngay 31 thang 12 nam 2015 Don vi trinh bay: VND

8. Chi phi khac Nam nay Nam tru,dec

- Chi phi thanh IY, nhuvng ban TSCD 12.425.000

- Chi thud, sCra china nr6/ng mai 296.989.472 - Chi phi khac 10.747.696 137.584.700

Ci;Mg 10.747.696 446.999.172

8. Chi phi thud thu nhap doanh nghiep hien hanh Nam nay Nam tru'o.c

- Chi phi thud TNDN tinh tren TNDN chiu thud nam hien hanh. 80.484.100 30.737.576 TOng chi phi thud TNDN hien hanh 80.484.100 30.737.576

9. Thud thu nhap doanh nghiep va phan ph6i 19'i nhuan

SO nhuan china phan phOi dau nail? (1) (111.378.346)

Loi nhuan trutiv thud Wm nay (2) 703.085.462

Dieu chinh giam 191 nhuan tinh thud TNDN (4) ,77,54

Loi nhuan chiu thud nam nay (5)=(2)+(3)-(4) 703.085.462 • NHI - nhuan chiu thud TNDN 22% 191.397.865 TY

Ti')

Thue TNDN 80.484.100 .

- Thue thu nhap doanh nghiOp phai n6p (6) 80.484.100 - Thue thu nhap doanh nghiOp hoan Ipi

TOng 191 nhuan sau thue (7)=(1)+(2)-(6) 511.223.016 - Thu lao HOOT, Ban kiem soat 36.000.000 - Chi khac 30.100.000

SO nhuan aura iAran phOi cucli nam 445.123.016

10. Lai co ban tren có phidJ Nam nay Nam tru'gc

- Loi nhuan ke toan sau thud 622.601.362 1.003.572.446

- So trich quji khen thtthng, phOc kyi (36.000.000)

- Chi khac (30.100.000) Lgi nhuan phan b6 cho co (long ph6 thong 556.501.362 1.003.572.446

- SO CP ph6 thong Binh qufin hanh trong k9 1.287.472 988.096 Lai ca ban tren CO phidu 432 1.016

Ban Ihuyet minh nay la mOt ch ohor. hop (hanh va phai door cloc cling vevi bao cao tai chinh 24

GONG TY CP VAN TAI THUY BO KIEN GIANG Dia chi: Khu phO 1, phirong Rach Soi, thanh phO Rpch Gia, tinh Kier) Giang

THUYET MINH BAO CAO TAI CHiNH Cho nam tai chinh ket thuc vao ngay 31 thing 12 nam 2015

Don vi trinh bay:3./ND

VII. THONG TIN BO SUNG CHO CAC KHOAN iv:yc TRINH BAY TRONG BAO CAO LU'U CHUYEN TIEN TE

KhOng co cac giao dich !thong bhng tien anh hirong den bao cao Itru chuyen tien to va cac khoan tien do doanh nghiep nam nhung khong dircyc sir dung.

VIII. NHU'NG THONG TIN KHAC

1. Nhirng khoan nce tient tang, khoan cam ket va nhirng thong tin tai chinh khac: khong có

2. NitCrng sty kien phat sinh sau ngay ket thuc ky ke toan nam: khOng co.

3. ThOng tin ye cac ben lien quan: khOng CO.

4. Thong tin so sanh

SO lieu so sanh la sO lieu tren Bao cao tai chinh nam trutec da dtrOc kiem toan boi Cong ty TNHH Kim toan Sao Viet.

SO dhu nam mot so kho6n muc tren Bang can dOi ke toan &roc trinh bay !al theo guy dinh cua Thong tu. sO 200/2014/TT-BTC, chi tiet nhu' sau:

SO cuoi nam SO dau nam nay Ma trtro.c da trinh trinh bay Iii so bay (31/12/2014) (01/01/2015)

Bang can dOi ke toan Cac khoan phai thu khac 136 54.240 903 328.180.403 Tai san thieu chi xir ly 139 45.031.337 Tai san ngPn han khac 155 318.970.837

5. Thong tin ve haat thing lien tyc Cho den ngay IPp ban bao cao nay, Ban Giam dOc Cong ty cho rang khOng có van de b6t thu6eng nao co the anh huOng den kha nang hoat dOng lien tyc cCia Cong ty va COng ty co kha nang hoan tra cao khoan no, den han tra.

6. Thay doi chinh sch ke toan Ngay 22/12/2014 BO Tai Chinh ban hash Th6ng to s6 200/2014/TT-BTC taring din the dO ke toan doanh nghiep thay the cho the dO ke toan doanh nghiep ban hanh theo Quyet dinh sO 15/2006/Q0-BIC, co hieu Ityc tip ngay 01/01/2015. SO lieu dhu nam tren bao cao tai chinh phan loai la; cho phu hcep vii ThOng tu' sO 200/2014/TT-j1.1.G._

NiouTErsDa CONS TY Co PH.VN VAN 1AI THUY BO

KIEN GIAN6

Dam Van Luyet Ngtrei lap

Phan Thj Huynh Nhung toan trirOng

Nguy4;'n ChAn Hung Gam Mc Kien Giang, ngay 15 thing 04 flan' 2016

Ban thuyat mini; nay /à rr* b<> plan hop Mani) va phai crow doc cang bao cao tai chin') 25