lI - Vietstockstatic2.vietstock.vn/data/HOSE/2015/BCTC/VN/QUY 3... · Bdo cdo ndy phdi duqc dpc...
Transcript of lI - Vietstockstatic2.vietstock.vn/data/HOSE/2015/BCTC/VN/QUY 3... · Bdo cdo ndy phdi duqc dpc...
Mdu CBTT/SGDHCM-06(Ban hdnh kdm theo Quyat dinh s6 07/2013/?D-]GDHCM ngdy 24/07/2013 ct)a
TGD SGDCK TPHCM v€ Quy cha cong bti th6ng tin tqi scocx rpHCMCTY CP VAN TAI VA
xEp nO nAr al{s33*:t*;31
56: 04 1 1 -201 5 / CBTT-HATS
He NOi, ngdy 5 th6ng lI ndm20l5
COxc no TTTONG TIN TREN CoNG THONG TIN DIEN TTI CUA UYBAN CHT]"NG KHOAN NHA NUOC VA SGDCK TPHCM
Kinh gi?i: - Uy ban Chring kho6n Nhh nu6c- S& Giao dich Chrirng kho6n Tp HCM
COng ty COng ty C6 phAn Vpn tdi vd XCp dd H6i AnMd chimg kho6n HAHDia chi trp scr chinh TAng 7,s6 45, pho rriQu viQt vucrng, phudng Bni Thi Xu6n, eu6n
Hai Bd Tnmg, Thdnh pn6 Ua NQi, ViQt Nam043.9877515
043.9444022
Pham Thi H6ng Nhung
, TAng 3, tda nhd Hai An, km2 ducrng Dinh Vf,, p.D6ng Hai, e.Hai
CQNG HOA XA HQI CHU NGHIA VIET NAMEQc IflP -::.r:f:4nh phric
EiQn thoai
Fax
Ngudi thgc hi6n cdngb6 th6ng tinDia chi:
An, TP.H6i PhongS6 Algn thoai c6ng ty 031.3g7g721Fax 031.39797t8Lo4i th6ng tin c6ng b6 A Z+ giir Z lZ giir n U6t thuotrg Etheo ycu cAu dai* or,N6i dung th6ng tin c6ng b6:"Bdo cdo Tiii chinh hqp nh(it euy III ndm 2015,,Hdi An.
cfia C6ng ty CO phdn VQn tdi vd Xep dd
Th6ng tin niry dd duoc c6ng bO tr6n trang th6ng tin diQn tri cria c6ng ty vdo ngdy 5lll/2015tai dudng d6n www.haiants.vn.
Chring t6i xin cam k6t c6c th6ng tin c6ng b6 trcn ddy ld dring su that vd hodn todn chiu trrichnhi6m trudc phrip luflt v6 n6i dung cric th6ng tin d6 c6ng b6.
Tdi liQu dinh kdm: N- Bdo cdo Tdi ch{nh hqp nhiit euy IIIndm 2015
(038 1 d86;:'^u-
co"pHAN
vAr,r rAr vir xrj
,cn.t
;(,O\w#
cdng bii th6ng tin
coxc rY cP vAN rAr vA xEP oO nAr exTdng 7 sii lS pt ii TriQu Vi€t Vwong, Phudng Bili Thi Xudn, QuQn Hai Bd Trrng, Hd N|i.
sAo cAo rAI cHiNHHoPNHAT
QUY 3 NAM 20ts
K6 to,[n tru0ng
Ph4m Thi HOng Nhung
67s/* lvr
a)
c6rue rvco'PHAtl
vAr'rrArvinn
\ nAt nnt
4 M4nh Cudng
Hd N)i, thdng l0 ndm 2015
cOre w cd pnAn vAn rar vA xEp oO nnr RuDia chi: Tdngl,s6 4S trigu ViQt Vucrng, phudng Biri Thi Xudn, quQn Hai Bd Trung, Hd NOi
sAo cAo rAr cHiNu HoP NHAr euY:cria nim tdi chinh t6t tfrtrc ngdy 31 thdng 12 n6m 2015
nAxc cAN Dor KB ToAN Hop NHAr cr(IA NrEN Do(Dang tlay dfr)
T4i ngiy 30 thSng 09 n5m 2015
MA
SO
Thuy6tminh Sii cutii t<y
280,480,987,531
171,299,600,44341,422,306,427
129,811,294,016
Ecrn vitinh: VND
SO dflu nim
A.
I.1.
2.
TAI SAN
rAr sAN NcAN n4N
Ti6n vi cdc khoin tunng tluong tidnI len
C5c khodn tunng duong ti6n
II. DAu tu tii chinh ngin han1. Chrmg kho6n kinh doanh
2. Du phdng gi6m gi6 chimg kho6n kinh doanh
3. DAu tu nim gift d6n ngdy d6o h4n
III. Cdc khoin phii thu ngin h4n1. Ph6i thu ng6n h4n cuakh6ch hang
2. Tri tru6c cho ngudi brin ngin han
3. PhiithunQi bQ nginh4n4. Phdi thu theo ti6n dQ k6 ho4ch hqp ddng x6y dpg5. Ph6i thu vO cho vay ng6n hqn
6. Ph6i thu ng6n h4n kh6c
7. Dg phdng phAi thu ngin nqn kh6 ddi
8. Tdi san thi6u chd xri lf
IV. Hins t6n kho1. Hdng tiin kho
2. Dg phdng giim gi|hdng tdn kho
V. Thi sin ngin han khScl. Chi phi tritru6c ngin h4n
2. Thu6 gi6 tri gia tbng tlugc kh6u trir3. Thuti vi c5c khoin khSc ph6i thu Nhd nu6c
4. Giao dich mua b6n l?i tr6i phiiSu Chinh pht5 Tei san ngin h4n kh6c
100
110
111
112
120121
122
123
130131
132
IJJ
134
135
136
137
139
v.l
70,264,272,67159,396,0s7,478
1,844,489,606
700,000,000
2,927,825,199
(604,099,612)-
27,220,161,42527,220,161,425
11,696,952,992998,009,236
10,695,788,356
3,155,400
193,003,757,426
77,086,650,64825,305,888,143
51,780,762,50<
66,579,482,45353,089,324,381
4,683,558,714
8,500,00rr,00.,
421,982,886
(1 15,383,528)
21,828,110,27921,828,710,279
27,509,514,046793,07 5,719
25.346,568,515
1,969,869,812
v.3Y.4
v.5Y.6a
Y.7
140
141 V.8
149
150
151
ts2r53
154
155
V.9a
v.t 5
//"Y,
=/"lvArc\
k\
Bdo cdo ndy phdi dttgc dgc cimg voi Bdn thuyiit minh Bdo cao tdi chinh hqp nhtit gitca ni€n dQ
c6ttc w cd pnAn vAn rnr vA xflp oO uar anDfa chi: Tdng7, s6 4S Trigu ViQt Vuong, phudng Biri Thi XuAn, qu4n Hai Bd Trrmg, Hd NQi
sAo cAo reI oriNu ugr NuAr QUY:Bing cAn a5i m6 toin hgp nh6t giira ni6n tlQ(tit5p theo)
rAr sAN
B- TAISANDAIHAN
I. Cic khoin nhii thu dii han1. Ph6i thu ddi han criakh5ch hang
2. Tritrudc chonguoibSn ddi han
3. V6n kinh doanh d <Ion vltryc thuQc
4. Phii thu nQi b0 ddi han
5. Ph6i thu v6 cho vay ddi h4n
6. Phdi thu ddi han kh6c
7. Dy phdng ph6i thu ddi han kh6 ddi
U. Tiri sin c6 dinh1. Tdi san cO Ainfr hilu hinh
Nguy€n gid
Gid tri hao mdn lily kd
2. Tdi san c6 Ainn thu6 tdi chinh
Nguy€n gid
Gid tr! hao mdn lily ki!
3. Tdi san cO ainfr vd hinh
Nguy€n gid
Gid tri hao mdn lily kii
III. BAt al6ns sin d6u tuNguy6n gi6
Gi6 tri hao mdn lfiy ki5
IV. Tni sin dO dang dii h4n
l. Chi phi sAn xu6t, kinh doanh d6.dang ddi han
2. Chi phi xdy dpg co b6n dd dang
V. Diu tu tdi chinh dhi hanl Diu tu vdo c6ng ty con
2. DAu tu viro c6ng ty li6n doanh, 1i6n ktit
3. DAu tu g6p v5n vdo don v! kh6c
4. Dgphdng ddututii chinh ddi han
5. DAu tu n6m giir tt6n ngdy d6o h4n
VI. Teri sin dii han khric1. Chi phi tri trudc ddi han
2. Tdi sin thu6 thu nhgp hoSn l4i
3. thit5t bi, vflt tu, phr,r tirng thay th6 ddi han
4. Tii san ddi h4nkhSc
5. Lqi th6 thuong m4i
roNG CQNG rAt SAN
Thuy6tminh Sli cuiSi trY
MA
SO sii aiu nim
200
210211
212
213
214
215
216 V.6b
219
220221 V.10
222
223
224
225
226
227 V.11
228
229
643.746.563.118
3.531.584.702
3,531,584,702
471.371.091.671467,954,901,025
643,018,040,191
(175,063,139,166)
3,416,190,646
s,851,969,88s
(2,43 s,779,2 39)
136,882,253,518
136,882,253,518
20.557.258.075_
17 ,531,391 ,57 5
3,025,866,500_
11.404.375.15211,404,37 5,752_
544.226.682.690
1.731.120.020
1,731,120,02;
506.836.440.702503,178,242,243
648,099,446,361
(1 44,92 1 ,204,1 1 8)
3,658,198,45-g
5,851,969,885
(2,193,771,426/
14,143,924,707_
14,143,924,707
19.051.287.291_
15,050,074,79\
4,001,212,500
2.463.909.9702.463,909,970
=,JI
ir0iA
H/
rt
230231
232
250251
252
253
254
255
260261
262
263
268
269
240
241
242 Y.12
Y.2a
v.2b
v.9b
Bao cdo ndy phdi duqc dgc citng vdi Bdn thuyit minh Bdo cdo tdi chlnh hqp nfuit gifta ni€n dQ
924,227,550,649 737,230,440,116
coNG w co PHAN VAN TAr VA XEP DO HAI ANDia chi: Tdng 7, s6 +S trigu ViQt Vuong, phuong Bti Thi Xudn, quQn Hai Bd Trung, Hd NOi
sAo cAo rAr cHiNH HoP NHAr euY 3
Bing cin ai6i k6 to6n hgp nhdt (tii5p theo)
NGUON VON
C - Nq PHAI TRA
I. Ng ngin h4n
l. Phii tri ngudi brln ngan trqn
2. Ngudi mua tri ti6n tru6c ng6n h4n
3. Thui5 vd c6c khoin ph6i nQp Nhd nudc
4. Phii tringudi lao dQng
5. Chi phi phtitrdng6n h4n
6. Ph6i tri nQi bQ ng6n han
7. Phei tre theo ti6n d0 k6 hoach hqp ddng xdy dpg8. Doanh thu chua thgc hiQn ng6n h4n
g. PhAitringinhpnkh6c
10. Vay vd ngthud tdi chinh ngSn h4n
ll. Dgphdng phii tringin hqn
12. Qulkhenthudng, phtc lqi
13. Qu! binh 6n giri
14. Giao dfch mua b6n laitriiphi6u Chinh phir
U. Ng dii h4n
1. Phai tra ngudi biin ddi han
2. Ngudi mua tri ti6n tru6c ddi h4n
3. Chi phi ph6i tri dii han
4. Phai tra n6i bQ vd v5n kinh doanh
5. Phii tri nQi b0 ddi han
6. Doanh thu chua thlrc hiQn ddi han
7 - Phai tra ddi h4n khrlc
8. Vay vd ng thu6 tdi chinh ddi han
9. Trrii phitSu chuy6n d6i
10. C6 philiu uu dai
11. Thuri thu nhdp hodn lai ph6i trd
12. Dg phdng phii tri ddi han
13. Qu! ph5t tri6n khoa hgc vd c6ng nghQ
ThuyStminh Sii
"uOi ni-
M5so 56 rldu nim
300
310
311 V.l3312 V.l4313 V.l5314
315 V.16
316
317
318
319 Y.t7a
320 V.18a
321
322 V.19
)zJ
324
330
331
)32
JJJ
334
335
336
337 Y.17b
338 V. t 8b
339
340
341
342
343
411,357,547,223
141,255,543,657
35,303,855,045
64,591,420
10,705,907,601
12,962,937,555
9,342,945,681
19,295,053,519
42,458,295,189
11,121,957,647
90,604,520,000
179,497,483,566
302,867,448,218
95,468,447,036
30,047,820,570
91,742,723
1,462,701,683
11,796,163,496
533,793,317
1,385,231,849
43,312,820,751
6,838,172,647
60,000,000,000
147,399,001,182
270,102,003,566 207,399,001,182 =9
J(
P
V
Irt
nl:
Bdo cdo ndy phdi duqc dec cimg vni Bdn thuyiit minh Bdo cdo tdi chinh ho. p nfuit giiia ni€n dQ
c6nc rv cd pnAn vflu rar vA xHp oO nnr RnDia chi: Tdng7, s6 +S trigu ViQt Vuong, phucrng Biri Thi Xudn, qupn Hai Bd Tnmg, Hd Ngi
sAo cAo rlr csiNu Hqp NnAr quY:Bing cin aiii tr6 to6n hgp nn6t (ti6p theo)
NcudN v6N
n - NcuoN voN cuu so HUU
I. V5n chri sO htru
1. V6n g6p ctra chir sd hiru
- Cii phiiiu ph6 th6ng co quyin bidu quyiit^; ,.:- Lo pnreu tnt clcil
2. Th[ngduv6nc6phAn
3. Quy6n chgn chuyi5n aOi trai pn6u
4. Vi5n kh6c cira chri sd hiru- ^i ,,4). uo pmeu quy
6. Ch6nh 16ch elffi gi6l4i tdi s6n
7. ChCnh 16ch tj'gia n6i Aoai
8. Qu! dAu tu phSt triiSn
9. Qu! h6 trg s6p x6p doanh nghiQp
10. Qu! kiric thu6c vi5n chri sd hiru
11. Lqi nhuQn sau thu6 chua ph6n phiii
- LNST chua phdn phi5i lty kd ddn cutii k),tradc
- LNST chtra phdn phtii ky ndy
12. Ngudn v6n dAu tu x6y dpg co b6n
13. Loi ich cO d6ng kh6ng kiiSm sorit
Thuy6tminh Sti cut5i t<y
512,870,003,426
v.20 512,870,003,426
231,962,320,000
2 3 1 ,962,320,000
58,788,380,922
(2,571,030,000)
82,722,070,809
141,968,267,695
28,188,121,167
1 1 3,780,1 40,528
MAso
430
431
432
Sii aiu nim
400
410
4tt4l la4t 1b
412
413
414
415
416
417
418
419
420
421
42l a
42 1b
422
429
434,362,991,898
434,362,991,898
231,962,320,000
231,962,320,000
58,788,380,922
(2,571,030,000)
45,937,070,80t
100,252,250,167
100,252,2 50,167
II.1.
)
Ngudn kinh phi vi qui khfcNgu6n kinh phi
Ngu6n kinh phi dA hinh thdnh tdi san cO dinh
TONG CQNG NGUoN VON
Nguli l{p bi6u K6
Ph4m Th! Hdng Nhung
924,227,550,649 737,230,440,116
'I
.ii,1,
A
10 ndm 2015
6/,E/*[vAru
k\
c0ne rvco pHnlt
vAr'rrNrxii.HAIA
!Thanh H6o
Bdo cdo ndy phdi duqc dpc ciug vdi Bdn thuyiit minh Bdo cdo tdi chinh hop nhiit gi{ia ni€n d6
T4 Mqnh Cudng
cONG Ty cO pHAN vAN rAr vA xEp oO nAr nnDia chi: fang Z, s6 +S Tri0u Vi€t Vucrng, phudng Bni Thi Xudn, qu0n Hai Bd Tnmg, Hd NQi
BAo CAo TAI CHiNHHOPNHAT QUV 3
cta ndm tdi chinh krit thric ngdy 3 1 thang I 2 ndm 20 1 5
sAo cAo rnr euA HoAT EQNG KINH DoANH HgP NHArQuf 3 cta nIm thi chinh k6t thric ngiry 31 thing12 nlm 2015
Don vi tinh: VNDL[y k6 tir d]u ntrm <I6n cuiSi kY ndy
Ntrm trudcCHi TITU
1. Doanh thu b6n hirng vi cung cdp dlch vrr
2. C{c khof,n giim tr} doanh thu
3. Doanh thu thuAn vd b{n hdrng vl cung c6p dlch vr;
4. Gidv6n hing bdn
5. Lqi nhufn gQp vd bdn hing vl cung c6p dlch vg
6. Doanh thu ho4t tlQng tii chinh
7, Chi phi tti chinh
Trong d6: chi phi lfli vay
8. PhAn Hi ho{c 16 trong c6ng ty liOn doanh, liOn k6t
9. Chi phi b{n hdng
10. Chi phi quf,n lf doanh nghiQp
11. Lqi nhuin thuAn tir ho4t ilQng kinh doanh
12. Thu nh{p kh{c
13. Chi phi khfc
14. Lqi nhufn kh{c
15. T6ng lgi nhufn kti to{n trufc thu6
16. Chi phi thu6 thu nhfp doanh nghiQp hiQn hinh
17. Chi phi thu6 thu nhfp doanh nghiQp hoiin l4i
f8. Lqi nhufn sau thu6 thu nhfp doanh nghiQp
19. Lqi nhu$n sau thu6 c[a c6 d6ng kh6ng ki6m sorlt
20. Lqi nhufln sau thu6 cfra c6ng ty mg
21. LLi co bin trOn c6 phi6u
22. Lnisuy giim tr6n c6 phi6u
Ngudri lip bi6u
Quf 3 nIm nay Quf 3 nlm t.o6. -------JE, ,3L
127,178,513,810 116,895,628,042 374,011'849'505
ME T.so mtnn
0l
02
10
11
20
2t
'r)
)1
24
25
26
30
31
32
40
50
51
52
60
6l
62
10
7l
vI.9
vLr
vl.l .127,178,513,810 116,895,628,042
vI.2 71,251,855,788 78,741,225,341
55,926,658,022 38,L54,402,701
vI.3 2,172,224,603 1,542,591,959
vI.4 4,601,400,274 1,789,303,811
1,205,730,919 1,677,096,667
vl.s 1,249,904,397 1,403,638,176
vI.6 8,453,514,136 8,691,264,928
46,293,872,612 30,620,064,631
vl.1 459,012,921 6,700,532
vI.8 576,263,865 258,114,103
(117,250,944\ (251,414,171)
46,176,621,668 30,368,650,460
3,658,858,618 3,691,199,137
374,011,849,505
224,018,651,518
149,993,191,987
9,539,485,208
10,110,958,136
4,042,952,865
2,481,316,784
25,010,117,345
126,892,924,498
560,997,311
4,138,903,581
(3,511,906,270\
123,315,018,228
9,534,811,700
216,221,751,913
216,221,151,913
174,119,641,831
t02,102,110,082
5.179,510,499
4,267,711,168
3,946,569,769
7,434,993,926
18,456,903,706
91,992,059,033
17,670,534
330,765,036
(313,094,502)
91,678,964,531
10,339,943,623
42,517,763,050 26,677,451,323 113,780,140,528 81,339'020,908
42,517,163,050 26,617,451,323 113,780,140,528 81'339,020,908
1,792 t,ttl 4,717 3,131
I,l',
,E
l
Kora t
6)E/* liVo\Vrt
CONG TY
CO PHAN
vAlt rAr [rxfiHAI AN
10 nim 2015
Bdo cio ndy phdi dr.oc ilqc cing Bdn thuydt minh bdo cdo rdi chinh gifta ni,n dQ
BAO CAO LUU CHUYEN TIEN TE HOP NHAT GI TA NIEN EQ( Dang tl6y tln)
(Theo phutrng PhAP gi6n ti6P)
9 thfng cria n5m tiri chinh k5t ttrrric nghy 31 th6ng 12 nIm 2015
cnirrtu
Luu chuy6n ti6n tir ho4t tlQng kinh doanh
Lgi nhuQn trudc thuifDiiu chinh cho cttc khodn:Kh6u hao tdi s6n ci5 tlinh vd b6t dQng sin diu tuC6c kho6n dg phdng
Ldi, 16 ch6nh lQch tj'gi6 hrii do6i do dinh gi|lqic6c khoin mpc ti6n tQ c6 g6c ngoPi tQ
LAi, l5 tir hoat tlOng diu tuChi phi l6i vay
C6c khoin di6u chinh kh6c
L,qi nhuQn tir hogt tlQng kinh doanh
trwfc thay ddt vOn lru ilQng
Tdng, giim c6c khodn phii thuTdng, gi6m hdng tdn kho
Tdng, giirm c6c khoin phii triTdng, giim chi phi trA tru6cT6ng, giim chimg kho6n kinh doanh
Ti6n ldi vay <15 triThuii thu nhfp doanh nghiQp ttd nQp
TiAn thu kh6c tir hopt tlOng kinh doanh
Ti6n chi kh6c cho ho4t dQng kinh doanh
Lwu chuyin fiin thudn th hogt itQng kinh doanh
Luu chuy6n ti6n tir ho4t tlQng tliu tu
Ti6n chi d6 mua sim, xdy dgng tii s6n ci5 dinh var
c6c tiri sin ddi hqn kticTi6n thu tir thanh l;f, nhugng b6n tii san ci5 dlnh vd
c5c tiri sAn dii hqn I'h6c
Ti6n chi cho vay, mua c6c cdng cp ng cria
dcrn v! kh6c
Tidn thu hdi cho vay, b6n l4i c6c c6ng cu no ctia
don vi kh6c
Ti6n chi ddu tu g6p v5n viro dcrn vi kh5c
Ti6n thu trOi aau tu g6p v5n viro dsn v! kh6c
Ti6n thu l6i cho rray, c6 tirc vi lgi nhuqn dugc chia
Lwu chuydn fiin thuin tir hogt itQng itiu ttr
VI.4
08
09
l0llt2l3t415 V.15t6t7 v.19
20
Eon vi tinh: VND
Lfiy k5 til d6u nIm tl6n cuiil LY naY
Nim nay Nim trurfc
cONG Ty cO PHAN vAN rAr vA xE'P DO HAI ANDia chi: T?.ngl, st5 +s trigu viQt vuong, phu<rng Bni Thi Xuan, quQn Hai Bd Trtmg, He Noi
eAo cAo rAI cHiNH HOP NHAr QUV 3
cria ndm tdi chinh kiSt thric ngiy 3l thdng12 ndm 2015
Mi Thuy5tsii minh
1.
)
VI.6
01
02
03
04
05
06
07
123,315,018,228
45,248,005,821488,716,084
7,431,768,43s(4,468,028,591)
4,042,952,865_
176,058,432,842
8,547,621,625(5,392,051,146)63,933,134,925(9 ,7 45 ,398,699)-
(3,978,800,501)(3,850,461,548)
(4,300,215,000)
91,678,964,531
29,188,330,082(67,295,411)
(4,850,913,437)
3,946,569,769
I 19,895,655,534
(85,284,401,208)(17,s20,462,91s)
89,520,795,111(2,414,753,088)
(3,664,084,373)(2,872,911,454)_
(3,371,991,100)
221 .272.262.498 94,287,846,507
It9Y\l
:i)
il
4
L
II.
J.
2l (138,253,625,44r) (116,077,370,648)
2,090,909,091 -
" ';!::';""#3,196,610,000
5,861,223,764 5,076,731,976
23
24
25
26
27
5.
6.
7.
Bdo cdo ndy phdi ihryc tloc cimg v,i Bdn thus,iit minh Bdo cdo tdi chinh hqp nhh giiia ni1n dQ
(t 27.104.882,58O (l I 1,935,632,598)
c6r,re w cd pnAu vfrn rnr vA xflp oO nlr nn;;;;a iarg r, ,5 45 TriQu viqt vuong,-phuong Bui rhi Xudn' quQn Hai Bd rrung' Ha N6i
eAo cAo iAr cniNn HOP NHAT crUe NrpN oQ
Qulf 3 cta n6m tdi chinh ki5t [rll9 lgq)1 .11 **]rq l? !i1l31.i
1.
b6c xOp hdng h6a c6ng bi6n, vfln tii
5a.
Ho4t dQng kinhdoanh chinh
Tj'.lQ quY6n
bi6u ouv6t___--LrT-.a--36 cu6i 56 tl6u
ki ndm
gAN THUYET MINH BAO CAO TAI CH|NH HqP NHAT GIIIA NITN DQ
6 th6ng tlflu cfra nlm tdri chinh x6t tntc ngiry 31 th6ng 12 nIm 2015
DAC DIEM HOAT DQNG
Hinh thfc sO hiru viin: C6ng ty C6 phAn Vfln
mg" ) ld COng tY c6 PhAn.
Linh vgc kinh doanhLinh vyc kinh doanh cria C6ng ty ln dfch vp'
t6i vi Xi5p do Hei An ( sau d6y gqi tit ld "C6ng ty
Nghnh ngtrd t<intr doanh
ffoat dQng kinh doanh chinh cira Cdng ty ld: Cho thuO bdi'
blen.
Chu k] sfln xu6t, kinh doanh th6ng thudng
Chu kj, sin xu6t kinh doanh th6ng thuhng cira COng ty kh6ng qub 12 th6ng'
Ciu trfc COng tY
A;;b, il"g5- corg ty m9 vd 0l cdng ty con chfu sy kiem so6t cria COng ty mq'
Dunh sdch COng ty con ilwqc h.op nhdt
C6ng ry chi dAu tu vio cdng ty con ld C6ng ty TNHH Cinq H3]. An c6 trp scv chinh tpi tAng 1' tda
nhi Hii An, Km2 etudng Dinh Vff, pttoOrf#,rg H i.z,q.iao nai An, thdnh fh6llaiPhdng' Ho4t
rtQng kinh doanh ctrinn J,ta cqng q ton nai le cring c6p dich vs cAng bitin' Tai H:Lk9'thfic kj' k€
to6n, tj, lQ lqi ich vd fI l0 quy6n bi6u quy6t cria C6ig ty t4i c6ng ty cin ndy ld 100% (sO dAu ndm ld
100%).
5b. Danh sdch cdc COng ty liOn kdt clwqc phdn
theo phwong PhttP vdn chit s0 htrudnh trong Bdo ctio tdi ch{nh hqp nhdt gifta ni1n clQ
ri l9
ohAn sd htu--#56 cu6i 36 il6u
kj, n6m
Dich vu van tiihdng h6a bdngtlucmg b0, b6c x6P
narg"hOu 36% 36% 20% 20%
C6ng ty TNHH Dai lf vd Tdng2 tda nhd Hiri An,
Ti6p vQn H6i An Krn+2 tludng Dinh Vfl,phuong D6ng Hai 2, Dich vtr vqn tai.
-
qupn Hii An, thdnh phd hdngtoa ven bren
Hii Phdng va vl6n duong 5)yo 56% 50% 50%
Tuy6n Uii vi, Xna nlng so s6nh th6ng tin tr6n B6o c6o tiri chinh
Nhu ct6 trinh bdy tai t":"Vai.i.r, ,i5 Uj. t, tri ngdy 01 thSng 91_1?- 2015 C6ng ?.6p^gu:c
Thdng tu
s6 ZOO;ZO1q/TT-BTC ngiry 22 thing 12 raiiOru cria gO Tdi chinh hucrng dan Ctt6 d0 kti to5n
doanh nghiQp thay th6 6;iet Oi"r, rE iilzooiZqo-BTC ngay 20 th1ng3 ndm 2006 g6a BQ truong
chi tru so chinh
C6ng ty C6 ph6n Dich vu TAng 3 tda nhd Hii An,
T6ng hqp Hii An Km+2 dudng Dinh Vfi,phuong D6ng Hdi 2,
qufln H6i An, thdnh Ph6Hii Phdng
Bdn tln4,6t minh rwy ld mvt bA pkin hqp thdnh vd phdi d4c dOc cilngvbi Bdo cdo tdi chinh ho' p nhtit giira niAn d0
c6nc w cd PnAn vfln rnr vA xEP oO nar nnilil iarg z, ra 45 TriQu ViQt Vuong,-phudng Biri rhi Xudn, qu.n Hai Bd rrung, Ha N6i
eAo cAo iAr criNH sop NsAr cIUe NGN oQ
Quf 3 cira nim tdi chinh k6t thric ngdy 3l thdng 12 ndm20l5
iai, ir,,va, minh B6o "eq
tai q,i4 l,gPilitslgll'j3-{9i'lrt}:q)
BO TAi chinh vd Th6ng nr s6 24412009/TT-BTC ngdy 31 th6ng 12 ndm 2009 cria B0 Tdi chinh'
MOt s6 sO tieu trinh bdy tr€n 86o c5o tdi chinh giira fol 9:^ O lfrirg dAu cira n[m tii chinh k6t thirc
ngdy 31 th;ng l2ndrn 2015 kh6ng so s6nh duic v6i si5 tiqu tucrng img cirng kj' ndm tru6c do 6p
dpngTh6ngtuniytrongviQclQpvdt.i,r,uavgaocaotdichinhgitani6nrl0.C6cquictinhc6thay;ffi;ffid;# ,t16" ,o sanr, tren B5o c6o tdi chinh giira niOn <IQ cira c6ng rv nhu sau:
C6c hqp d6ng hqp t6c kinh dour! (gqi le "BCC") cla dugc ty t6t quy dinh c6c ben kh6t.tt:'g P99chi clugc ph6n chia loi nhufn n6u k6t qua noat do"q
"-u1gdc co l6i, d6ng thdi ph6i g6nh chiu 16'
Theo d6 cong tv ap ipng piroorg qhap [6 i"a, gb6 chia doanh thud..ghi nh{n doanh thu' chi phi
vi krit qu6 kinh doanh trong tl,, atrs'#i;;;;;tp;r;s chring vc vi6c quvtit to6n thu6 cho c5c
b6n kh6c, cu thO:
o Ghi nhfln tr6n 86o c6o ktit qu6 kinh doanh phAn doanh thu chi phi vi loi nhu0n tuong img v6i
;#;;. .rriu theo th6a thufln ctra ecc; Lai trcn c0 phi6u vi c6c chi tiOu phan tich tdi chinh
chi dusc tijfiil-oiilJ""rfi ir,r, chi.phi vd lsi nhuan ouq. tl]+ b.uy.Tcn sao c6o k6t qu6
ho4t ttQng kinh doanh; Cdng ty "urg
.6p bin sao :1. ld so, tiri 1i€u v€ viec el6 thgc hiQn nghia
vp v6i NSNN ctra niC ctro cac UC"n trong BCC dC phpc v* viQc quytit to6n thu6 cria c6c b6n
kh6c trong BCC;
o Lgi nhu4n sau thu6 chua phan phdi cria Bing cdn ool ti5 to6n chi bao g6m phdn lqi nhufn sau
thuii tuong ring cira timg b6n du-o. c hudng'
o Chcben kh6c <lugc ghi nhan tren 86o c6o k6t qua ho4t dQng kinh doanh phAn doanh thu' chi
phi tuong ;;*;t o"ha, *irrr A"q. chia ttr s9C? 9."" c6o co qX, tlYq vd.viqc khoin doanh
thu, chi phi ndy el6 <lugc thUc hiQn nghia vp thu6 lem cdn cu ii6u chinh sO ttru6 TNDN phAi
nop.
7. Nhf,n viOn
iairgav -t1it
thric k! kri to6n C6ng ry c6 202 nhdn vi6n dang ldm viQc tai c6c don vi trong C6ng ty
(sO dAu n[m li 178 nhAn vi6n).
Ir. NAM TAI cHiNH, DoN vI TIEN TE sU DUNG TRoNG xB roAN
Nim tiri chinh \no rrr t-it ..tA" h'r noi' thirc vdo ngdy 31 th6ng 12 hdng
Nim tdi chinh cria C6ng ty Uat AAu tu ngdy 01 th6ng 01 vd k6t
nim.
Don vi ti6n tQ sir dgng trong kti tofn;;
"iri6n d .t aurit ong-t6 to6n ld Edng viQt Nam (VND) do viec thu, chi chir v€u tlusc thvc
hi€n bang dcrn vi tiAn tQ 'fND.
CHUAN MIr. c vA cHE DQ KE roAN Ar nqNc
chd dO k6 to6n 6p dgng r ^^^,an 1 A trr DTtNgdy 22 thhngtZ namiOt4,BO Tdi chinh d5 ban hanh Th6ng tu sO 200/2014/TT-BTC hucrng d6n'Cf;6t6
kila? ao"rrr nghiQp thay th6 Qoylt dinh sO 15/20061QD-BTC ngdv 20 thhns 3 nim 2006
cria B0 truong BO Tdi chinh vd Th6ng t$ sA zq+tzoglTT-BTC ngdv 31 th6ng !2 !6'.... ?999 cria BQ
Tdi chinh cfing nhu ffi;; ;*;'7orzorufir-Brc thav thti cho phin XIII - Th6ng tu s6
t.\I
\,
t\
l.
2.
III.
1.
ry,---,-'ry@
Bdn thuyat minh nay ld m1t b0 phyn hqp thdnh ua pnat auqffim;; B* ai iai ,lrt"l, hW nhdt giira nian da
c6ne w cd pnAn vfln rar vn xEp oO nnr anJl" .fra Tdng1,s5 +S triqu ViQt Vuong, phudng Bni Thi Xudn, qufln Hai Bd Trung' Ha N6i
sAo cAo iAr cniNIr sop NHAI ctUe NdN ogQuj 3 cira nim tdi chinh k6t thric ngiy 3l thdng12 ndm20l1 .,ia. inrva minh 86o .eo tai glil*gp 4*]I gll3:[e-]-S,(* 9
(
/
if
\
IV.
1.
t6yZOOT ITT-BTC ngdy 3l thring 12 ndm 2007 c1*B6 Tei chinh hu6ng dfln lflp vd hinh.bay 869
c6o tdi chinh hqp nna't it "o
Chuin mpc kti toSn ViQt Nam si5 25 "B6o c6o tdi chinh hop nhat va ke
toin c6ckho6n ;il; rao "org
ty con". c6c Thong tu ndy c6 hiQu lpc 6p dgng cho ndm tdi chinh
tit Oau vio hoic sau ngdy 01 th5ng 01 ndm 2015. C6ng ty" 6p dpng.c6c chuAn muc k6 tohn' cic
Th6ng tu ndy vi c6c th6ng tu kh6c hu6ng d6n.thgc hiQn chuAn myc k6 to6n cira B0 Tei chinh trong
viec lap va tiinh bdy B5o c5o tii chinh hqp nhdt giira ni€n dQ'
2. Tuy6n b6 vd;viQc tuan thfr chuan mgc k6 to6n vir ctr6 oq x6 toinBan T6ng Gi6m d6c d6m b6o d5 tu6n thri y6u cau cria c6c chuan muc kti to6n, Ch6 d0 k6 to6n
doanhnghiQpVietNamdugcbanhdnhtheoTh6ngtusozootzot+/TT-BTCngity22th6ng12nim2014, Th6ng tu ;O initZOiqffT-BTC ngiry 22 tiSng 12 n1m 2014 cfing nhu c5c thdng tu kh6c
t"*L Jaritru. lie, "fr"A" -U. k6 to6n"cua B0 Tdichinh trong viQc lpp B5o c6o tdi chinh hep
nh6t gita ni6n c10.
cAc cniNH sAcH rn roAN Ar nqNc
Co sO lip 86o c6o tii chinh hqP nhAt
86o cfo tdi chinh hqp nh6t ctugc 10p tr6n co s0 kil to6n ddn tich (trir c6c th6ng tin li6n quan d6n c6c
ludng ti6n).
Co so hqp nh6t86o c6o tdi chinh hqp nhAt gita ni6n dQ bao g6m B6o c6o tii chinh gifia nion d0 ctra C6ng ty mq vir
B6o c6o tdi chinh gita niQn tlQ cria c6ng ty cin. Cdng ty con h $crn vi chiu sp ki€m soSt cria Cdng
;;;. il i.t6;;AHiuin i Corg time c6-kni n-ane truc ti5p.hay.r,,"l:l6f ..ol *ut c6c chinh
s6ch tii chinh vd hopt dQng cria c6ng ty con OC ttru Auqc c6c lgi ich kinh tti tir c6c hopt dQng ndy'
ifi';;#;;;ilil#:il;6,r,f; ie, o-ral fic, .q,yg1,iiln.nais yll,,il! g:1 quy6n chon
mua hoflc c6c c6ng cq ng vd cdng cp vOn coitr6 ctruy6n aOi thdnh co phi6u ph6 th6ng tpi ngdy ket
thric k! ki5 to6n.
Kiit qu6 ho4t dQng kinh doanh cita circ c6ng ty con dugc mua l4i hoqc b6n <li trong kj' -cluqc
trinh
iay trong eao "aJt6t
qui ho4t dQng kinh &u"f, hqp nh6t giira ni6n dQ tir ngdy mua hoic cho clOn
ngdy b5n kho6n dAu tu d c6ng ty con d6.
86o c6o tdi chinh gifia ni6n d0 cria c6ng ty m9 vir 96ng ty con sft pUne dC hqp nh6t dugc lQp cho
ffig;;y 11t ;; vd 6p dung c6c chinh sacn t6 toan ih5ng nh6t cho cic giao dich vd su kiqn
cirng lo4i trong nhitng toan canl, tuong 1u. Tro.n' trubng trqpil'inh s6ch k6 to6n cria c6ng ty con
khSc v6i chinh s6ch [a t"a" 5p dung t[Ong nft6t t ong C6ttg ty thi 86o c6o tdi chinh cua c6ng. ty
;;;-J;;-;h*;;it, chinh thich hqp tru;c khi sri dung cho viQc lfp B5o c6o tdi chinh hqp nhat
gita ni6n <tQ.
s5 au c6c tdi kho6n tr6n B6ng c6n dtii kti to6n gifta cilc don vi trong cing C6ng ty, c6c giao dich
nOi UO, c6c khoin_ldi noi b0 Jhua thUc hiQn ph6t sinh ttr cac- giao dich ndy phii clugc loai trit hoin
todn. C6c khoin 16 chua thUc hiQn ph6t sinh tir c6c giao dich nQi bQ cfing clugc lo4i b6 trir khi chi
phi tpo n€n khoin t6 AO nrong th,5 thu trOi duqc
Lgi ich cta cO d6ng khdng ki,5m sorit.the ftign phAn Hi ho{c l6.trong ktit qui kinh-doanh vd tdi sin
,tira" .rf, .Org t ;; k#rg O"q" ni* git bOi Cgng ty me vi tlusc trinh "Uav
q khoin muc ri6ng
;€#;;; iHffi hopt dQng kinh doanhi;;il;tu,ibn.ao.ua,.'gi Ba:g^.a, d:i,ry,:iihflnh6t gi*a nien clo (thuQc phAlrvon chri sd hiru). Lqi ich cria
;6,d6ng kh6lg. ki€m soat bao gom gra
tri c6c lgi ich cria cO d6ng khdng ki6m soat t. ngu, hqp nh6t kinh-doanh ban iliu vd phin lgi ich
W Wi nW thdnh yd phdi dwc dqc cimgv'i Bdo cdo tdi chinh hqp t0
c6uc w cd pttAu vfln rnr vA xHp oO nAr nru
Ji" .t i Ti,ng1,s5 +s trigu ViQt Vuong, phudng Bni Thi Xudn, qudn Hai Bd Trung, He N6i
sAo cAo iAr cniNn HOp NHAI GICrA NIEN DQ
Quf 3 cria ndm tdi chinh k6t thric ngdy 3l th6ng 12 ndm20l5 ,
ian tfror6t minh B{o cdo t}ri chintr hgp ntr6t git'a ni6n tIQ (ti6p the-o)-
cria cd d6ng kh6ng ki6m so6t trong bi6n dQng cria v6n chri sd hiru k6 tir ngdy hqp nh6t kinh doanh'
C6c kho6n t6 ph6t sinh t.i c6ng ty "o" -du;.
. ;;an fO tu*g tmg v6i n-nAi3o !t11 cta c6 dong
il;"il'#:J*, i.5 .6 fi.*'ffi ;5 itil ton non ptrAn sE hiru crha co aong khdng ki6m so6t
trong tdi sin thudn cria c6ng ty con.
C6c giao dich blng ngo4i tQ
C6c iiao dich ph6t sinl bdng ngo4i tQ ctusc chuv€n.il6i ]1t".{ F16.tn,i "ga14.11t'*.ftuo dich' Sd
du c6c khoin *u" tion^tc "o-ga?re;ai
tQtai ngey k6t thric rj,fti toa" dusc qui d6i theo ty gi'tqi
ngdy niy.
Chenh lQch f! giir phitt sinh trong ki tir c5c giao dich bing ngopi t0 dugc ghi nhan vdo doanh thu
hopt <tQng tai c[ini ho{c chi ptri tai cninn. c[enn lQch tl gi6 do d6nh gi6 lli cdc khoan muc ti6n tq
.]ia. ,-g"ii it 6i ;s;y t.itirli. ki, ki5 to6n sau khi bt trir chonh lQch trng vd ch6nh lQch gi6m
auqc ghi nhan vdo doanh thu holt <tong tdi chinh hoic chi phi tii chinh.
Tf gi6 srl dpng <16 qui d6i cac giao dich phSt sinh bing ngopi tC ld t'i gii sj3" dich lluc
tC tai ttroi
aiO,i prrat rirfi giuo ai.rr. Ti ;i giao dich thuc t6 aoi voi c5c giao dich bdng ngoqi tQ dusc x5c
clinh nhu sau:
;*;i*t nqp d6ng mua b6n ngoai tQ Gqp <t6ng mua b6n ngo4i.tQ qiu9.n.glyi lT d*.* ki l3',hqp <I6ng tuong lai, hgp <l6ng quyen cirqn, hAp cl6ng hodn OOI;: t'' giiLky k6t trong hqp <l6ng
mua, b6n ngoai tQ gita C6ng ty vd ngAn hdng.
. prii voi cac knoan g6p vrin ho4c nhan v5n g6p: ty gi6 muango4i tQ cria ngAn hdng noi C6ng ty
m& tdi khoin AC nnan v5n cfia nhd dAu tu tai ngdy g6p vdn'
. D6i v6i ng ph6i thu: ty ei mua cria ng6n hdng thucrng mai noi c6ng ty chi dinh kh6ch hdng
thanh to6n tai thdi di€m giao dfch ph6t sinh.
. D5i v6i ng ph6i tri: ty gi;bdncria ng6n hdng thucrng mai noi C6ng ty dy ki6n giao dich t4i thoi
di6m giao dich Ph6t sinh'
. o6i uJi .a" gi"; ;i"h mua sim tdi sin ho{c cric kho6n chi phi <lugc thanh to6n ngay bing ngo?i
tQ fthong qua c5c tdi kho6n phii tr6): fj' gi6 mua cria ng6n hdng thucrng m4i noi c6ng ty thgc
hiQn thanh to6n.
Ty giisri dpng dC d6nh gi|laisti.du c6c khoin muc tien tQ c6 g6c ngoai tC t4i ngdy t6t ttrric ty tC
todn <lugc x6c dinh theo nguy€n t6c sau:
. Dtii v6i c6c khoin ngopi tQ grii ngAn hdng: tj' gi5 mua ngo4i tQ cria ngdn hdng noi C6ng ty m0
tdi kho6n ngo4i tQ.
. p5i v6i c6c khoin mpc ti6n tQ c6 gric ngo4i tQ dugc ph6n loai ld tdi sin khbc ty-gi1mua ngo4i
tQ ctra NgAn hdng TMCP Ngopi t[uonf - Chi nh6nh H6i Phdng (NgA' hdng Cdng ty thuong
xuy6n c6 giao dfch).
. D6i v6i c6c khoin mpc ti6n tQ c6 g6c ngo4i tQ dugc ph6n loai li ng phii tthlirty gi6 b6n ngopi
tQ cria Ngdn hdng Cdng ty thudng xuy6n c6 giao dich'
Tffi[}"'bfffi'#i#:Ti?'iil, n*, kh6ng ky ha3.tion dang chuyiin ,96: kh:anltrons
;;;ffil.a" kh;rr-aAu tingi;'h4n c6-thdi h4n thu troi ttrong qt63 th6ngk0 tri ngiv ddu tu,
c6 khi n[ng chuyc;;64;d JanE tn*r, mQt luqng ti6n x6c dinh vi kh6ng c6 .ii ro trong viQc
chuy6n OOi itrantr ti€n tai thdi clitim b6o c6o.
IIt\
I
1lffi ph,n hw tt anh na pt ai arq6;;Adi B*ido tai
'h{nh hqp nhiit siita nian da
c6nc ry cd pnAn vfrn rar vl xEp oO nar au,i".fri fAng Z, sri +S trigu ViQt Vuong, phudng Bni Thi Xudn, qufln Hai Bd Trung' Ha N6i
sAo cAo iAr criNn nop NsAr ctUe NdN oQ
Quy 3 cria n[m tdi chinh k6t thric ngdy 3l th6ng 12 ndm2}l? ,
ia. tfrorSt minh Brio c6o tiri ctrintr trqp ntr6t gifa ni6n tIQ-(ti6p theo)
Cic khoin <Iffu tu tiri chinhCdc khodn cho vaY
CAc khoin cho vay clusc x6c dfnh theo gi6 g6c trtr c5c khoin ds-phdng.phei th.ulhg 9:i ?o phdng
ph6i thu kh6 ddi cria cdc khoin cho ,uy dog. l4p c6n cir vio dg ki6n muc t6n thAt c6 thd xiy ra'
Cdc khortn eldu t vdo cilng tY hAn k&il;;;iili.3i ra ao*r, nghiQp mi C6ng ty c6 6nh huong ddng k6 nhung kh6ng c6 quven ki6m
so6t it5i v6i cic chinh s6ch tdi chinh ra noaiOOr;. A"h f,""o"g dTng kc tndnien g 31'vir1na1^r eia
vao .,riqc dua ra "a"
qr,6i airf, ,a "fr_i"f,
s6ch tdi .'ninh ,a hopldQng cria doanh nghiQp nh6n dAu tu
nhrmg kh6ng ki6m so6t c6c chinh s6ch ndy.
C6c khoin <liu tu vdo c5c cdng ty li6n k6t dugc ghi nhfln theo phucrng ph6p vtin chir sd hiru' Theo
il, kil;;;^dA, ;"t;."rgty Ticl, k6t etusc thc hipn trcn 86o c6o tdi chinh hsp nhdt gita nien ila
il;[h;efr1";; aAi "a
diAu chinh cho c6c thay <toi trong ph6n lqi ich "cl'1i-1"1]11li ?X
c6np tv li€n k6t sau nsirv dAu tu. N6u lqi ich crha C6ng ty trong khoAn 16 cfia cdng ty licn ket lon
rr*"#A.'ilu;;;ilrGt't to .,r. khoan <tiu tu thi gi6 tii khoan tlAu tu dusc trinh bdv tr0n B6o c6o
;;t;;ilh*p -"fia,
gfir" "i6n
<lQ ld bing khdng trir khi C6ng ty c6 c1c nghla vp thsc hiQn thanh to6n
thay cho c6ng ty li6n ktit.
86o c6o tdi chinh ctra c6ng ty li6n ki5t elugc l4p cilng ki' kC to6n v6i 86o c6o tdi chinh hop nh6t
eiira ni6n <10 cria Cdng ty. Khi chinh ,a.n f.C to* .rir'"Ong ty liOn ttit fnac vdi chinh s6ch ki5 to6n
ilTr*T#";; #;;** c6ng ty thi 86o c6o tdi chinh ctra c6ng ty li6n ktit sc c6 nhtng didiu chinh
trricn rrip tru}c khi .ri dine ctr"o vigc lap 86o c6o tii chinh hqp nhSt giua nien dQ'
Cdc khodn etdu tw vdo chng clt viin cfia don v! khtic
DAu tu vdo c6ng c9 vrSn .iu A* vi kh6c bao g6m c6c kho6n tliu tu.c6ng cU v6" nhrmg C6ng ty
;#;r; ;rir"tn; r*,, Ja"g-irA," ,oat rroaJ.o inh huong d6ng k0 a6i voi bcn clusc dAu tu'
C6c khoan dAu tu vdo c6ng cp von cria don vi kh6c clyo. c ghi nh4n ban dAu theo q1a qOc, b.ao gdm
gid mua ho[c khoin;;;?;;o;;;.ot^;rii'u. ,icp ririr quan d6n ho4t dQng <tAu tu' c6 tric vd
lsi nhu6n c1,a c1c tf truOc khi fhoan aAu tu dugc mua dugc h.ch to6n gi6m gi5 trf cta chinh
il;il;t ;d;. C6 tric vd lsi nhu6n cin cdc ki, sau khi khoin dAu tu dusc mua rlusc ghi nhAn
joffi,rr* Ca oi. d;;;;d;tare .S phieu chi dusc theo d6i s6 lu-o. ng c0 phitiu ting thom, kh6ng
ghi nhfln gi6 trf c6 phi6u nh6n <lugc.
Dg phdng t6n th6t cho c6c khoin d5u tu vdo c6ng cp v5n cria d<rn vi kh6c tlugc trich lQp nhu sau:
. pt5i vdi khoin dAu tu vdo c6 phi6u ni6m y,it hoac gi6 tri hqp lf khoin clAu tu dugc x6c <linh tin
c4y, viQc lflp du phdng dga tr6n gi6 tri thi trubng cria cd phi6u'
. ooi voi thoan Aa, ,o mro"g rac eirf, dugc gi6 tri hqp lf tpi thdi di6m b6o-c69, viQc l6p du
phdng dusc thsc hiQn crn ci vdo kh";; 15 .,i".9{. a;iit 9a;
tu vdi mric trich lfp bing chcnh
lQch gifta rO, gop t-frU. tO .riq c6c bdn.tai clon vi kh6c vd v6n chir s0 htu thpc c6 nhdn v6'i fj' lQ
;tril cria C6ng ty so voi t6ng s6 vdn g6p thuc t6 cin chc b6n tai don vi kh5c'
T6ng, gidm sii dr,r phdng tdn th6t dAu tu vdo c6ng cp v6, cta don vf kh6c cAn phdi trich l{p t4i ngdy
t6t tfrric kj' k0 to6n dugc ghi nhfln viro chi phi tdi chinh'
Cic khoin phfli thuc6c kho6n nq ph6i thu dugc trinh bdy theo gi6 tri ghi s6 tru <li c6c kho6n du phdng ph6i thu kh6
ddi.
u
T
tl
Bdn tluydt minh nay td m1t b0 phin ho. p thdnh ua pnai auqffi;"n"guii B6i iao fii "hinh
hqp nhiit gifra niAn d0 12
c6r,re w cd ptthtt vfrn rnr vA xE'p oO nAr ant
;;;* rAng 7, 16 45 TriQu ViQt vuong, phudng Bni Thi Xu6n, qu{n Hai Bd Trung' He Nqi
nAo cAo iAr criNn uop NsAr crUe NdN oQ
Qui 3 cta nf,m tdi chinh ki5t thric ngiy 3l th6ng 12 ndmz}l: .,uai, i*ra minh B6o c6o tiri "Iig! !9P 44LgJY,
7.
viQc ph6n lopi c6c kho6n ph6i thu ld phni thu kh6ch hing vd phii thu kh6c dugc thuc hiQn theo
nguyOn tic sau:
o phii thu cria kh6ch hdng ph6n inh c6c khoin ph6i thu mang tinh chAt thucrng mpi ph6t sinh tu
giao dich c6 tinh ;ffi-"; -p6r1 sita c6ng ty vd.ngydi *:r. li don vi dQc lQp v6i c6ng tv' bao
E"- ; "a.-n oa, ph6i thu uC ti6, Uan hirng xu6t khAu riy th6c cho don vi kh5c'
o phii thu kh6c ph6n 5nh c6c khoin ph6i thu kh6ng c6 tinh thuong m4i, kh6ng li6n quan d€n
giao dich mua - b5n.
Dq phdng phii thu kh6 ddi clugc lflp cho tirng khoan.ng phii thu kh6 ddi c[n cri vdo tudi ng qu6
h4n cira c6c khoin rq h"i. a,, ti6, m,ic t6n th-6t c6 th€ xtty ta,cu th6 nhu sau:
. Odi vdi ng phii thu qu6 hpn thanh to6n:
- 31%gi6 tri d6i uOi tnoan nq phii thu qu5 h4n ttr tr6n 6 th6ng <l6n du6i 1 ndm'
- 5}%gi6 tri d6i v6i kho6n ,q phai thu qu6 han ttr 1 nam dtSn du6i 2 n6m'
- 7l%gi6 trf d6i v6i kho6n nq phai thu qu6 han tir 2 ndm di5n du6i 3 n6m.
-1oo%gilttiooivoikho6nngph6ithuquSh4ntir3n[mtr6l6n.. p6i v6i ng ph6i thu chua qu5 h4n thanh toSn nhtmg kh6 c6 khi nSng thu h6i: can cri viro du
kiiin mric tOn ttr6t Ae tap dg phdng.
T6ng, gi6m s,5 du dU phdng ng ph6i thu kh6 cldi cAn phii trich lfp tpi ngdy kiit thirc k! k6 to6n clugc
ghi nhfln vdo chi phi qu6n ly doanh nghiQp'
ffffttd'Jr5t"'*u<r. c ghi nhQn theo gi6 th6p hon giffa giit s6c vit gittrl thuAn c6 thti thqc hiQn <lusc'
Gi6 g6c hing t6n kho dusc x6c dfnh AOi vOi nguven vat lieu, 1*g.h"-l O?9 td* :-1'-t1'
mua vir c5c
chi phi li6n quan t u" ti+ lfra" pt ai.i"tt Ae tiA"q" hang i6n ttro O Oia eli6m vd tr4ng th6i hipn tai'
Gi6 trithuin c6 th6 ttlrc hiQn tluqc ld gi6 b6n u6c tinh cira hing tdn kho.trong.kj'sin xuft' kinh
doanh binh thulng tru chi phi u6c tinh ilo hodn thdnh vd chi phi ri6c tinh cin thi6t cho viQc ti6u thr,r
chring.
Gi6 tri hang tdn kho <tugc tinh theo phucrng P.h6p nhfp t.og:, xu6t tru6c vd <lugc h4ch to6n theo
phucrng phfp k6 khai thubng xuy€n. Ri6ng".iai i,Oi nt ien UC, xu6t dirng cho tdu ilu-o. c tinh theo
pt rong ph6p binh qudn gia quy6n timg ldn nhflp'
Dy phdng gi6m gi5 hdng t6n kho clusc lflp cho tung m{t 1l'g t9l.kl" :? si? got^ l* hon gi5 tri
,nral .Jil"a G"-t ie" dirsc. T6ng, gi6m sd du dp nlong giem gi6 hdng tdn kho cAn ph6i trich l6p
iiirgav *, thil ky te toa, ouqc shi nhfln vdo gi6 vtin hdng b5n'
:fi:liH|i#.tr"o s6m c5c chi phi thlrc tti ea pnat sinh nhtmg c6 li6n q"ii q9i k6t qui ho*t
#-'r;;';#ffi;;;.,r".tia, kj, kti to6n. ctri ptrita tru6c cria c6ng tv h chi phi sira chta
;T:-J:t ,iriiiit'on, sira.chira tii sin ph6t sinh *6t ti, c6 gidtri lon eluqc phdn b6 vdo chi phi
theo phuong phSp <luong thdng trong 3 ndm'
Tii sf,n thuG ho4t ilQng
Thu6 tdi san clugc phdn lopi ld thu6 hoat dqng n6u phAn l6n-rtii ro vd lgi ich ginli6n v6i quyen s0
hftu tei san thuQc "J,.,;],f,.1'.n",frre.'Cf,i
p'f,i thu6 hopt-dQng dugc phin 6nh.vio chi phi theo
phuong ph6p iluong thi"ng cho sutit thdi hpn thu6 tdi san, kh6ng phu thuQc vdo phuong thric thanh
toan tiOn thu6.
8.
; iii ai 'aa'
nw nhiit gifia nian d6 l3
c6ne w cd pttAtt vAu rnr vA xE'p oO nnr lntJi,
"fri Tdng1,s6 +S trigu ViQt Vuong, phudng Bti Thi Xu6n, qu$n Hai Bd Tnmg' He N6i
sAo cAo iAr criNn Hop NuAr clUe NffiN oQ
Quy 3 cria ndm tdi chinh ktit thirc ngdy 3l thdng12 ndm2015
ia, tf,r"5t minh B6o c6o tii chinh trqp ntr6t gitra ni6n tIQ (tn5p theo)
10. Tiri sin cii ainn hfru hinhiii ra,
"a ainn t m t i"h dugc the hien theo nguyen gi6 trir hao mdn 1ty kt5' Nguvon gii tii
-:ii,-::dinh hiru hirh b;;;6; i"a".UO c6c chi phi mi C6ng1y ph6i b6 ra cl6 c6 clusc tdi sin co dinh tinh
;3ffi;i;ta; dua tni s6n <16 vdo tr4ng ittai tan san! tt opng. Crlc chi phi.ph6t.sinh sau ghi nh{n
;;; A;"hi o"q. gt i t6ng nguy€n giaieisin c6 ointr-nriu cac cni phi ndv chac chiin ldm tdng lsi ich
kinh t6 trong tucrng lai do sri dpng tdi sin <16. C6c chi phi ph6t sinh kh6ng th6a mdn di6u kiQn tren
dugc ghi nhfln le "tti
ptti sin xu6t, kinh doanh trong kj''
Khi t1i sin cri dinh hiru hinh dugc b5n hay thanh lf, nguy6n gi6 vi gi1trihao mdn lfly kC dugc x6a
,a ,a fai, 16 ph6i sinh do thanh ly duqc ghi nhfln vio thu nhQp hay chi phi trong kj''
Tdi sin cri Oirtr hflu hinh <luqc khSu hao theo phuong ph6p dudng thdng dUa tr6n thdi gian hiru
dgng u6c tinh. 56 nim kh6u hao cria c6c lo.i tdi sin cO dintr hiru hinh nhu sau:
Loai tdi sin cd <linh
Nhd ctra, v6t kii5n trric
M6y m6c vd thi6t biPhuong tiQn vfln tii, huY6n d6n
Thi6t bi, dpng cp quin lfTdi san cO dintr thac
11. Tii sin c6 Ait n vO hinhTdi sin cO einn v6 hinh duqc th6 hiQn theo nguy6n gi6 trir hao mdn lfiy k6'
Nzuv6n si6 tai sin cii dinh v6 hinh bao gdm todn bQ c6c chi phi md C6ng ty- phni b6 ra d6 c6 clugc
;i;;';E Arr, i*r, o6n ir,t i rti6m dua tdI s6n d6 vdo trqnsthii sEn sdng sri dtrng. cnl nfi li6n quan
dd;;ila'iirt v6 hinh ph6t sinh sau khi ghi nhfn ban diu <lu-o. c ghi nhdn ld cfl ntt-s^an.xi1at
kinh doanh trong kj,ht khi cac chi phi ndy gan ti6, v6i mQt tii sin c5 ainn vO hinh cg th€ vd ldm
t[ng lgi ich kinh tC tir c6c tdi s6n ndy.
Khi tAi s6n c6 dinh v6 hinh dugc b6n hay thanh l;f, nguy6n gi6 vd gi6 tri hao mon lty ki5 dugc x6a
rdua fai, 16 ph6i sinh do thanh l;i <luo. c ghi nhf,n vdo thu nhflp hay chi phi trong kj"
Tdi sin cO Ainn vO hinh cria COng ty bao gdm:
Quyin sft dqng itdt
[fi;; ; il;; a6i ra,oan b0 c6c chi.phi thuc tti c.ore ty dd chi ra c6 li6n quan truc ti6p t6i d6t sri
duns. bao no-, ;i#;;i;;;: ;q;ral,, ',i J*"e aai, it'iprri cho <tcn bri, gili ph6lq m1t.bine,
3an
iar'ila, uri;; G;ni t."0" ti... q"vL sti dpng-d6t auqc kh6u hao theo phuong ph6p itudng thdng
theo thdi gian giao Arit 1:S nam;'
Chwong trinh Phin mimChi phi li€n quan d6n c6c chuong trinh phAn mem m6,V tinh kh6ng phAi ld mQi U0 ph{n gan k91'9i
il;;d.;ft;;;il;4"# hod..i.rguy0n gi5 cria phAn mAm.m,y lll ri]ldn b0 cdc chi phi
md C6ng ty da;;i;ii"f, Ae, thdi diem"duu ptlin mdm vdo s(r dung' Phdn m6m m5v tinh <lusc
k:h6u hao theo phuong ph6p iluong thdng trong 5 ndm'
12. Chi phi xAY dqng co bin d0 dang
Chi phi x6y dpg ccr b6n d0 dang phin 6nh c5c chi phi li6n quan trgc titip dt5n c6c tdi sin dang
trong qud trinh xdy dpng, m6y *6" t'#;.i'd"rg?p'A a6 prru" vp cho m*c dich sin xu6t' cho
S5 ndm
8-205-l 0
6-8
5-8
5
-I
PI
,t
t4iii oi "ni"n
nqP nhtit giia nian dQ
13.
c6ne w cd pnAu vin rnr vA xE'p oO nAr aru
oiu rt i' Ting 7, si5 +S triqu ViQt Vucrng, phudng Bni Thi XuAn, qu$n Hai Bd Trung' He N6i
sAo cAo iAr csiNH ugr NuAr crUeNmN oQ
Qulf 3 ctra ndm tii chinh ki5t thric ngdy 31 thdng 12 ndm20l5 ,
ian tfrurt6t minh Bio c6o tiri ctrintr trgp ntr6t giira ni6n tI-6_(ti6p thed
thu6 vi qu6n lli cfrng nhu chi phi li6n quan d6n viec sira chfta tii sin cii Oinn dang thpc hign' C5c
tdi s6n nay euqc ehi nh4n theo gi6 96. ua kh6ng tlugc tinh kh6u hao.
Hqp ddng hqp tic kinh doanh
Hogt ilQng kinh doanh iting ki6m sodt
C6ng ty ghi nhfln tr€n B6o c6o tdi chinh hgg nh6t giira ni6n dQ c5c hgp d6ng hqp t5c kinh doanh
AuOi-trinfr mric hopt dQng kinh doanh d6ng ki6m so6t c5c nQi dung sau:
. Gi6 tritii san md COng ty hiQn sd hiru.
. Chckho6n nq phii tri md C6ng ty phii g6nh chfu'
o Doanh thu <Iugc chia tu viQc b6n hdng h6a ho{c cung c6p dich vp cria li6n doanh'
c CLc khoin chi phi Phii g6nh chiu.
Cic khofln nq phf,i tri vir chi phi phii triC6c kho6n nq phii tri vd chi phi phii tri clugc ghi nhin cho s6 ti6n phii tri trong tuong lai li6n
il;;6,ii;;i;; ua ai.n vu da nhan auq". bhi phi ph6i tri dusc ghi nhf,n dpa tr6n c6c u6c tinh
hqp ly vO s6 ti6n Phiitri.
viQc ph6n lopi c6c.kho6n ph6i tr6 ld phii tr6 ngudi b6n, chi phi ph6i tra vd ph6i tr6 kh6c dugc thuc
hiQn theo nguy6n tdc sau:
e ph6i tr6 ngudi b6n phin 6nh c1c khoin phii tri mang tinh ch6t thucrng mpi ph6t sinh ttr giao
dich mua hing h6a, dich vu, tdi s6n uJ nguOi b6n h?on vj dOc l6p v& C6ng ty, bao gdm cicic khoin phni trn khi nhpp khAu thdng qua ngudi nhfln iry th6c'
. Chi phi phai tri.phan 6nh clckho6n phii tri cho hdng h6a, dich vu d5 nh0n dugc tri'9.'9\b*ho6c da'cung c6p cho ngudi mua nhrmg chua chi tri do chua c6 h6a don hoflc chua tlir hO so'
tdi.lieu k€ to6n vi c6c liroin ph6i trn cio ngudi lao <lQng vc ticn lucrng nghi ph6p, c6c khoin
chi phi sin xu'At, kinh doanh phii trich tru6c'
o phii trf, kh6c phin 5nh c6c kho6n phii tri kh6ng c6 tinh thuong mpi, kh6ng li6n quan rl6n giao
dfch mua, b6n, cung c6p hing h6a dich vp'
V6n chri sO hfruVdn gdp cfia chit sO hibu
VA, ?Op cira chri s0 htu tlugc ghi nh6n theo s6 v6n thUc t6 cl6 g6p cua cdc cO dOng cria Cdng ty
m9.
Thgng dwvdn c6 phdn
ffi|! il;; gi ilru' o.,n ghi nhfln theo sti chonh lQch gita gi6 phdt hdnh vd.mQ$^ei1 c6 phii5u
khi ph6t hinh ldn ctdu, ph6t henh b6 sung, ch€nh"lQch.gita gi1thiphhthinll,vd gi69is6-s6ch cria c6
,fri6'r^qry.a;t;p#, "6n cria.tr6i phiEu chuy€n OOittri Oao h4n. Chi phi trsc ti6p liOn.quan den
,iC, prrai hdnh b6 ;s ;6 pt iO, ni t6i ph6t -narn
"o phii5u qu! dusc ghi giim th{ng du v6n c6
phdn.
cbphiduqu!, . ..x . 1 1 - -i--- ^: ^A^ ^1^: ^L!Khi mua lpi cO phi6u do COng ty rye phat hinh, kho6n tiAn tri bao g6m ch cdc chi phi li6n quan <l6n
giao dich dusc ghi ffi;;5;'ht#;il;;ouo9 qrril i'hP 30t,[rr3in g.ia*^tT ll:ng v5n chir s0
hiru. Khi thi phhthirfi,chdnh iq.f, giiiu gi6 t1i ph1thinh vd gi6 sd s6ch ctra c6 phitiu qu! dusc ghi
vdo khoAn mgc "Th{ng du v6n c6 ph6n".
14.
15.
-A'n iio tai chtnh hqp nhdt grira nidn dQ
c6ne w cd pttAtt vfln rnr vA xEp od nAr nnJ, tft* TArngT,sO +5 triqu ViQt Vuong, phuong Bni Thi Xudn, qufln Hai Bd Trung' He N6i
eAo cAo iAr criNn nop NsAr ctUe NGN oQ
Quf 3 cira nim tdi chinh k6t thric ngiy 3l thdng 12 ndm20l1 .,iar ir,rva minh 86o.6otn-i..-t.i!.tt lg.'P.l} *, .3-",9
16. Phin phiii lqi nhuflnIrirrrl"a" r;, ih;6e nhpp doanh nghiQp duoc ph6n ptroi ctro c6c c6 d6ng sau khi da trich l4p c6c
qu! theo DiOu lQ cira C6ng ty cflng nhu c6c qri Oinf. cira ph6p lu.t vd aE Cuqc Dai hgi d6ng c6
d6ng ph6 duyQt.
vi6c nhan onoi toi nhuan cho c6c co dong dugc cdn nhac diln c6c. kho6n muc phi ti6n te nim trong
;ft'Jlll''il]1,;'d;#';;;; ili;#6";h h*d,g dtin rudng ti6n vd kha ndng..chitra c6 ruc nhu
lai do d6nh giit laitdi s6n mang cli g6p v6n, lai do d6nh gi6 l4i c6c khoin mgc ti6n tQ, c6c c6ng cp
tdi chinh va cac khoin mgc phi ti6n tQ kh6c'
c6 tric elugc ghi nhfln ld ng phii tr6 khi ilugc Dai hQi d6ng co dot g phO duyQt.
Ghi nhfln doanh thu vir thu nhfPDoanh thu cung cdp dlch vU
;;ffi;il;g".ap'ai"r, vp ctusc ghi nhfln khi ddng thdi th6a mdn c5c cli6u kiQn sau:
r Doanh thu clugc x6c dinh tucrng aOi cfric ch6n. Khi.hqp d6ng qui clinh ngudi.mua dugc quy€n
trh l4idich vr; d6 mua theo nhtng dieu kiQn cu th6, doanh thu chi dugc ghi nhan khi nhflng
irl, trc; "o';r#;i.t o;f
"0" ia, tai vd ngudi mua kh6ng clusc quv€n tra lai dfch vp d6 cung
cip.. c6ng ty da da ho{c se thu <lugc lqi ich kinh tc tir giao dlch cung c6p dich vp <16'
o X6c dfnh duqc phAn cdng viQc <16 hoan thdnh vdo thdi <liiim b6o c6o.
r X6c <tinh rtugc chi phi ph6t sinh cho giao dich vi chi phi di5 hoen thdnh giao dich cung cdp dlch
vu cl6.
Trudnehsp dich vu dugc thgc hiQn trong nhiau k! thi doanh thu <lugc ghi nhfln trong ki' dugc can
cfi vaJteiqua phan cdng viQc dd holur thdnh vdo ngdy kiit thric lcj' k0 to6n'
Tiin ldiiia, fai dugc ghi nhin tr6n co sd thdi gian vi l6i su6t thpc tti tung k!.
Cd t*c vd lqi nhuQn elwqc chia
C6 tric vd lgi nhufn itugc chia <lugc ghi nlran klri C6ng ty cl6 clugc quyet' nhfn c6 tric hopc lgi
nhufln tir viQc gop u6n.to,,r. O"ng ,fra" ffi; ;&hi6;-.tit duqc tileo^d-6i s5 luqne cd phi6u tdng
th6m, kh6ng gf,i nna, gi|tricd phi6u nhdn tlugc.
Chi phi di vayChi phi di vay bao g6m hi ti6n vay vd c6c chi phi kh6c ph6t sinh li6n quan trUc ti6p cl6n c6c khodn
vay. Chi phi di vay ttugc ghi nhf,n vio chi phi khi phSt sinh'
Cfc khof,n chi phfchi phi ld nhirng khoin hm gjnm lqi ich kinh tc <luqc ghi nhan tai thdi <1i6m qlao {r1tr.9tr?t.:lsho4c khi c6 khi n6ng tuong AZi ctric chin sE ph6t sinh lrong tuong lai khdng phan biQt da chi tien
hay chua.
C6c khoin chi phf vd khoin doanh thu do n6 t4o ra phii <lusc ghi *a".d9H tfdi theo nguyon tac
phir hqp. Trong t*;; hqp *grve, t6c phir hop 1n_e d6t v6i nsuy6n tac th{n trgng, chi phi tlugc
ghi nhan c6n cri ,a"^fia, Jt airi qri6irt cin'c6c chuAn -U. ti6 io6n de dAm bdo phin 6nh giao
dich mOt c6ch trung thgc, hgP l1i.
t7.
\-,
!
iP
lt,iQ
.7
18.
19.
iii aao "ao
tdi chinh hqp nhlit gifta nian dQ
20.
21.
22.
c6ne ry cd pnAu vflru rar vA xEp oO nAr rruDia chi: Tdng1,st5 +S triq., ViQt Vucrng, phudng Bni Thi Xu6n, qufln Hai Bd Tnmg, He N6i
sAo cAo fet cniNs sop NuAr cruaNmN oQ
Quf 3 cta n[m tdi chinh kiSt thric ngdy 3l th6ng 12 ndm20l5
fan tf,uy6t minh 86o c6o thi "f,$f,
f,gP 4,1t g -
Thu6 thu nh$p doanh nghiQP
Ct ipfrf ,fr"e thu nh6p dolnhnghiop ld thu6 thu nh{p nie_. !"r! ThutS thu nhap hion hinh ld khoin
in*";di.n Ju" ir?, thu nhflp tinh thuc. Thu nhap tinhthuo ch0nh lech so v6i lsi nhufn t6 toan
il;; ;:; .ti"t'"a" khoin ch€nh lQch t4m thli giira thuti vd k6 to6n, c5c chi phi khdng tlusc trir
il;;;-didr;irilh c6c khoin thu nhflp kh6ng pfai "ni,
thu6 vd c6c khoin t6 auqc chuvtin'
BGn liOn quanC5c b6n <lugc coi 1i li€n quan n6u mQt b6n c6 khi n[ng kii5m so6t hoflc c6 6nh hudng dang kC dOi
vdi b6n kia irong viQc ra quyi5t Oint c6c chinh s6ch tdi chinh vd hopt clQng' C6c b6n cfing dugc xem
li b6n li6n quan rre" .in/#iu ru ticrn sodt chung hay chfu 6nh huong d5ng k0 chung'
Trong viQc xem xdt mtii quan h0 cfia c6c bQn li€n quan, bin ch6t cria m6i quan h0 dugc chri trgng
nhi6u hcrn hinh thric PhSP lf.
Bio c6o theo bQ ph$n
86 phAn theo linh vuc kinh doanh |d mQt phAn c6 thri x5c cllnh ri6ng biQt tham gia vho-qu5 trinh sin
;al rr;i" ""rg "ap'ra, phAm, dich vu vi c6 rrii ro vd lgi ich kinh tii thac v6i cdc b0 phOn kinh
doanh kh6c.
B0 ph6n theo khu vyc dia lj ld mQt phin c6 thi5 x6c dinh ri6ng biQt tham gia vdo qu6 trinh sin xu6t
rrlai'.;r* rio * rna*oiJ"o',.f"s pham vi mQt m6i trubng rrin]r tf .c.u.th6
vd c6 r1i ro vd lsi
ich kinh tZ Wra. voi cilc b0 phan kinh doanh ttong cbc mdi truhng kinh te kh6c'
23. Cdng cg tii chinhTdi sdn tdi chinh-ViQc ph6n lopi c6c tdi s6n tdi chinh ndy phg thuQc vdo bin ch6t vd mpc dich cira tdi sin tdi chinh vd
il;!;151.li;;ffi]616n, ;irilil i", aa". c6c tdi s6n tii chinh cta c6ng ty g6m ti6n vd cl.c
kho6n tuong Cuong ti6n, c6c fhoan phii thu kh6ch hdng, ph6i thu kh5c, c6c kho6n cho vay, c5c
c6ng cp tdi chinh dugc ni6m y6t va kh6ng dugc niOm yOt'
Tai thli di6m ghi nhfln ban dAu, c5c tii sAn tdi chinh duqc ghi nhfln theo gil gdc c$ng c6c chi phi
giao dich c6 li€n quan trgc ti€p dtin tii san tii chinh d6'
N,q ph,rti fifi tdi chfnhViOc phan bqi ckckhoan ng tii chinh php thuQc y3" t?, ch6t vi muc dich cria kho6n nq tii chinh
vd duo. c qryct ;;; tai ;hdi ;;# ili nnAn ban diu. Nq phii tra tdi chinh cria C6ng tv gdm c6c
khoin ph6i tri ngudi b5n, vay vd ng, c6c khoAn phii tri kh6c'
Tai thdi di6m ghi nh6n l}n cliu, c6c kho6n nq p\6i tri tii chinh <lugc ghi nhfn ban <lAu theo gi6 gdc
tru c6c chi phi giao dich c6 li6n quan trgc ti6p d6n ng ph6i tri tdi chinh d6.
Cdng cqt vdn chrt s0 hftuconi
"u vi5n chri sd hfiu ld hqp il6ng chrmg t6 dugc nhirng lqi ich cdn l4i vd tdi sin cria cdng ty
sau khi trir <li todn bQ nghia vP'
Bil trb cdc cdng c4t tdi chinhC6c titisin tii .t inf, ,a ng phii tri tdi chinh chi dugc bt trir v6i nhau vd trinh bdy gi5 tri thuan tren
Bing cdn Ooi t5 to6n khi vd chi khi C6ng ty:
o C6 quydn hqp ph6p a6 bt trtr gi6 tri di duqc ghi nhfn; vd
\\
DC
/,I
aii ia" fii chinh hqp nhdt gifra nian elQ
c6tuc w cd pnhu v[r,r rar vA xE'p oO uAr aruDia chi:rAng.7, s6 +s tripu vi6t vuong, phuong Bili rhi Xu6n, quan Hai Bd rrung, Ha NgieAo cAo rar cnfNn sop NHAI crUaN$N ooQuf 3 cria nim tii chinh k6t thric ngdy 3t thbng t2 ndm20t5PT tl,y_y61-inh Brio c6o tdri chfnh hqp ntr6t gtra ni6n dQ (tii5p theo)
o C6 du dinh-thanh to6n tr6n co sd thuAn ho[c ghi nh6n tdi sin vd thanh to6n no phii tri cirngmQt thoi ifiiim.
TH6NG TIN BO SUNG CHO CAC KHoAN MUC TRiNH BAY TRoNG BANG cAN ooIrn roAN HgP NHAr GrtrA Nr0N DO
Tidn vi cfc khoin tuong tluong tidn
TiAn m{tTi0n grii ngAn hdng khdng ki han
Ti6n dang chuy6n
C6c khoin tucrng duong ti6n- Tiin gii ngdn hdng c6 k) hqn gdc
kh6ng qud 3 thdngc0ng
Cric khoin tIAu tu tii chinhC6c khoin <lAu tu tdi chinh cria C6ng ty bao g6m <tAu tu vdo c6ng ty li€n doanh li6n k6t vd ctdu tug6p vrin vdo don vi kh5c. Th6ng tin vC tac Uroan d6u tu tdi chinh cria C6ng ty nhu sau:
Diu trvdo cilng ty hAn doanh, fiAn kAt^a t.. .so cuol l(y
Dgphdng
Gi6 giic Gid tri hqp Giri giic
tv
17,531,391,575
1,743,309,768
Diu twvdocdng ty fiAndoanh, fiAn kdtC6ng ty C6Phdn Dich vuT6ng Hqp H6iAnC6ng ty TNHHEpi lf vn tii5p 15,788,082,807vfln Hdi An
C6ng ty CP Dichvp T0ng hqp Hni 1,604,839,053
An (i)Cdng ty TNHH Dpilf vd Ti6p vfln Hii 13,44s,235,738An (ii)sii cuiii tcy ts,oso,o74,7gt
v.
1.
Sti cuiii t<y
309,106,923
4l,lll,g73,g101,225,594
129,977,294,016
129,877,294,016
171,299,600,443
Sii tIAu nIm776,796,301
24,529,091,942
51,780,762,505
5 1,780,762,505
77,086,650,648
- 6,000,000,000 15,050,074,791
- 1,000,000,000 1,604,939,053
- 5,000,000,000 13,445,235,738
3,842,947,069
4,101,316,794
S5 tliu nemDg Gi6 trihgp
phdng li
- 6,000,000,000
- 1,000,000,000
- 5,000,000,000
\1<r\r
J*'o-I
Gi6 tri phAn s0 hiru cria c6ng ty tqi cac cdng ty li6n doanh, li6n kt5t nhu sau:G6p
Gi6 triphf,n s& v6n . Ph6-n.l5i flffi';g' Gj6.t-riehi:rrn, da, "r- #- ho{c 16 trong ;;;-;;;* s& hfrucu6i
sung ky
258,469,715 120,000,000 1,743,309,769
1,500,000,000 15,799,092,907
1,620,000,000 17,531,391,575
Bdn thuy€t minh ruy ld mQt bQ pluin hqp thdnh vd phdi dtqc dqc cimg vdi Bdo ctio rdi chinh hqp nhiit gita niAn dQ 18
c6ue w cd pnhu vAr,r rAr vA xflp pO nAr nnDia chi: Tdngl,s6 +s trigu viQt vuong, phudng Bni Thi Xu6n, qufn Hai Bd Trung, He Noi
eAo cAo fet cuiNs HOP NHAr ctUaNreN o0Quf 3 cta ndm tdi chinh k6t thric ngdy 3l th6ng 12 ndm20l5
nan tfroy5t minh 86o c6o thi chinh ho-p nh6,ffi
Giao dich trpng ydu voi cdc c6ng ty li€n doanh, tiAn k€t vd cdc dcm vi g6p v6n nha sau:
Quy 3
Cdng ty TNHH D4i lf vn ti6P vin Hf,i An
Doanh thu cung c6p fich vg khai th6c th5c tdu
Doanh thu cung c6p dfch qr khai th6c thhc cingPhAi tr6 vd cung c6p dich vs khai th6c cing (gi6m
ph0Ph6i tri vd cung c6p dich vp khai th6c cing
Phii tr6 vd cung c6p dich vu khai th6c tdu
C6ng ty C6 pnan Dlch vg Tdng Hgp Hfli An
Phii tri rrd cung c6p dlch vp khai th6c tdu
Doanh thu cung c6p dfch vg khai th6c thSc cingPhii tr6 vd cung c6p dlch vr,r khai thSc c6ng (giimph0Phdi tr6 vd cung c6p dich vp khai thilc ctng
Nhfn ti6n chialdi2}l4
C6ng ty CO pnan Cung ftng vir Dich vB Ki thuitHing hfliPhAi tr6 vd c.,ng c6p dfch vp khai thSc tdu
AIra goc vay
2b. Ddu u gdp vdn vdo tton v! khdcsd cudi *i,
C6ng ty C6 ph6n
Cung img vd Dichvp Ky thu4t Hdnghai0)
C6ng ty Cd phAn
MHCCOng ty TNHHVpn tii vd Dai lj
864.000
2.500
Da Phuong Thfic 3.025.000.000
c0ng 3.025.866.500
279,155,879 64,116,473
200,000,000 150,000,000
Sd ildu ndmGii trihq'P
Nim nay
2,940,076,972
140,896,000
15,440,641
3,780,651,117
84,818,181
571,490,546
3,395,961,590
Nim trufc
7,020,047,362
1,392,703,911
12,286,364
90,385,150
105,281,817
664,458,215
11,334,665
3,152,904,540
Gi6 g5c Dtr phdng Gi6 tri hgp lf Gi6 g6c Dv phdng ly
976.210.000
2.500
3.025.000.000
3.025.866.500 4.001.212.500 4"001'212'50tr
Trons ki, C6ne ry dd mua th6m 3.000 c6 phii5u v6i gi6 mua ld 12.000 VND/ CO phii5u vd b5n
,ir.',i0il'.a"rnt?,;:##;;;o;#; c;;s {ne va Dich vu K} thuat Hdng hii. rpi ngiv k6t thirc
;; il;;6" 6orr rv ra,, eft,izc6 phi€u 1sdoA, nam td,266'672 c6 phi6u)'
864.000 976.210.000
2.500 2.500
** ----- , :_ .-Ba" thly;;;;A *y n *At M plr1" hqp thdnh vd phdi dxqc doc cilngvoi Bao cdo tdi chinh hW nhdt gi*d nten dQ 19
c6ttc rv cd pnin vAr,r rAr vn xE'p oO ner nruEia chi: T6rng7, s6 +S trigu ViQt Vuong, phudng Bti Thi Xu6n, qupn Hai Bd Trung, He N6i
eAo cAo rru csiNH sqp NsAr cIUa N$N o0Quf 3 cira ndm tdi chinh ki5t thric ngdy 31 th6ng 12 ndm20l5nan tnoy6t minh B6o c6o tiri chinh hqp ntrdt gffia ni6n tIQ (tiiip-!!re9)
Phii thu ngin h4n cria khflch hdng
Phdi thu ctic bAn fidn quan
Chi nh6nh C0ng ty CO phAn Transimex - SiiGdn tpi HeNQiChi nh6nh C6ng ty CO phan Hdng hAi Macs tpiH6i PhdngChi nhSnh C6ng ty TNHH VOn t6i vd D4i l;i vfntii Da phucrng thric t4i HAi Phdng
Cdng ty C6 phAn Hdng hii MACS
Cdng ty c6 phdn Transimex Sdi Gdn
C6ng ty TNHH MTV Vfln t6i vd Dich vr,r Hdng
hai Hei Phdng (MHC Hni Phdng)C6ng ty TNHH Vpn tii vi E4i ly vfn t6i Da
phuong thricCdng ty TNHH Dai lf vd Titip vfln Hdi An
COng ty c6 phAn Hdng hii Nam Ducrng
Phdi thu cdc khdch hdng khticChi nh6nh c6ng ty CP giao nhfn vfn tii Ngopithuong tai HP
Pendulum Express Lines Pte Ltd
YANG MING MARINE TRANSPORT CORP
C6c kh6ch hdng khSc
c0ng
Trf, trufc cho ngudi bdn ngin h4n
59,396,057,478 53,089,324,381
sti cu6i rY Sii tlflu nIm
2,671,376,304
370,474,500
381,749,460
812,224,642
170,200,000
717,100,000
18,000,000
197,770,977
3,856,725
56,724,681,174
8,136,693,475
7,991,240,656
6,390,174,744
34,206,632,299
6,809,842,621
7,500,000
763,062,943
4,826,397,814
95,400,000
326,000,000
47,600,000
1,177 ,546,058
165,926,306
409,500
46,279,481,760
7,146,947,222
14,568,236,315
4,266,281,236
20,298,016,987
4.^r. ,<., .so cuol Ky 56 dflu nem
Trd trt6c cho nguil bdn khdc
Cdng ty CO phAn B0 t6ng Vinaconex Phan VflCdng ty Kirow Ardelt AG
Man Diesel anh Turbo Danish Branch of Man Diesel
And Turbo Se, Germany
Trung tdm tu v6n Ph6t tri6n C6ng nghQ Xdy dUng
Hing hiiTrung tAm xric ti6n tl6u tu - Ban quin lli Khu kinh t€Hii Phdng
Forkliftcenter E.V
FORKLIFTCENTER RENTAL B.V
C6ng ty AE Consulting & Trading( AE-TC)
C6c nhi cung c6p kh6c
cOng 7,844,489,606
7,844,489,606
1,464,220,000
4,683,558,714
1,464,220,000
515,789,082
740,669,367
700,000,000
450,000,000
912,880,265
A'a'.
;('{l t
?\\
2,320,641,960
503,781,671
2,497,444,300
1,05 8,401,675
Phii thu vd cho vay ngin hgnLd kho6n cho Cdng ty CO pfri, dich vu tdng hqp HAi An vay ngin hpn'
4,683,558,714
}i"n *y ti*ai iO ini, nW tu"* "i,
pi|ii iiq" dec cirng rcri Bdo cdo tdi ch{nh hqp nhiit gifia ni€n d8
c6ne rv cd pnAn vAn rar vA xEp oO nnr Rr,tpia cfri: Tdngl,sr5 4S trigu Vipt Vo*g, phuong Bni Th! Xudn, qufln Hai Bd Trung, Hd Nai
eAo cAo rer csiNs sop NsAr ctUaNreN o0Qu;i 3 cta ndm tdi chinh k6t thfc ngdy 31 th6ng 12 ndm20l5
6. Phii thu ngin h4n/dii h3n khic6a. Phdi thu ngiin hgn khdc
Sii tIAu nImsii cu6i ry
Girt tri Dg Gi6 tri Drr
Phdi thu cdc bdn lidn quan
Phdi thu cric td chftc vd cd nhfrn 2,g27,g25,1gg - 42l,9g2,gg6khricDoanh thu tpm tinh chua xu6t h6a 1rt.^don 166,220,157
C6c khoin chi h0
Ky cugc, ky qu!Tam ung
Phii thu tiAn brin chimg chi qu!
C6c khoin chi h0
Ldi dU thu
62,523,835
140,556,190
40,740,000
40,499,751
176,835,794
113,284,614
50,622,727
c0ng
6b. Phdithuddihgnkhdc^t ,(. . .so cuor Ky Sd tlflu nlm
Gi6 tri D.rl Gi6 tri Dg
Phdi thu crrtc 6 chftc vd cd 3,s3r,s84,702 - 1,731,120,020nhfrn khdcKf cugc, ky quy 3,297,928,020 1,731,120,020
C6c khoin phii thu ddi han kh6c 233,656,682
cOng
7. Ng x6u
3,531,584,702 - 1,731,120,020
C5c khoin phii thu ng6n hpn kh6c 2,558,525,017
^r. I., .so cuot Ky
Thdi gian
Cdc bdn hAn quan
Cdc 6 chftc vd cd nhdnkhdc
Cdng ty TNHH V$n T6iHuns Thinh - Phdi thu 3 nim 65.089.486
cung cdp dich vu
C6ng ty TNHH Vdn tiiThuong Mpi Ho.dng Gia - 3 ndm 99.744.126Phdi thu cung cdp dichvuCdng ty C6 phin ne t_O.ng.
Tir 6 th6neVinaco.nexPhan vfi - Pllqi ;Jr"d"di-i r.464.220.000 r.024.954.000thu trcn rng trleoc tnuc
namhiQn ho. p d6ng
c0ng
Sli tliu nimGir{ tric6 Thdi gian Gi6 tric6 'A1
,,
qua fran- Cia gi1. tr,6 tn" r,Ol quf tr'an Gi6 giic th6 thu triii \6\
2ndm 65.089.486 19.526.846
2 ndm 99.744.126 29.923.238
1.629.053.612 1.024.954.000 164.833.612 49.450'084
Bd" th"yil .t"i ,hy h *;il ii ph1, hqp thdnh vd phdi duoc doc citng vdi Bdo cdo tdi chinh hop nhiit gifia niAn cl1 21
c6nc w cd pnAn vAr,r rAr vA xEp oO nm nru
Dia chi: fAng 7, st5 4S triou ViQt Vuong, phuong Bii Thi Xudn, qufln Hai Bd Trmg, Ha Noi
eAo cAo rat cniNltsop NuAr c(feNmN oqQuf 3 cira ndm tdi chinh ktit thric ngdy 3 1 thring 12 ndm 2015
na, tnuy6t minh 86o c6o tiri chinh hqp ntr6t giira niln.fl-gggPjlY)
Tinh hinh biiin <lQng du phdng ng phii thu kh6 ddi nhu sau:
No phii thu Nq Phni thu dhingin h?n h?n C0ng
Sti ddu nam
Trich lflp d1r phdng b6 sung
Hoin nh6p dy phdng
Si6 cuiii try
Hing tdn kho
Hing mua dang di tr6ndudngNguy6n liQu, vflt liQu
C6ng cg, dpng cp
c0ng
27,219,021,425
1,140,000
56 tlflu nem
Gi6 g6c
974,139,128
20,852,831,751
1,140,000
1 15.383.528
488.716.084
115.383.528
488.716.084
604.099.612 604.099.612
s5 cuiii xY
Gif giicDg
phdngDq
phdng
27,220,161,425 21,828,110,279
9.
9a.
Chi phi trf, trufc ngin h4n/dii h4n
Chi phi tra trwdc ngiin hgn
Chi phi bio hi6m chd phdn b6
VAt tu phq tUng srla chta tiuChi phi CCDC
c0ng
Chi ph{ firt fiwtc ddi hgn
Chi phi sfia chfta thi6t bi
Chi phi l6n dd tdu HAi An Park
C6ng cg dpng cg khSc
C6c chi phitrdtru6c ddi hpn kh6c
c0ng
Tdri sin cii ainn hfru hinh
Nhir cira, vflt [triY m6c vitki6n trric thi6t bi
sii cuiii t<Y Si5 ttflu nlm
708,589,000
243,534,779
45,885,457
152,005,077
47,070,642
998,009,236 193,075,719
s6 cuSi t<Y Sii ttflu nim
2,603,426,402
7,807,575,636
643,538,489
349,834,625
2,286,542,690-
163,867,280
13,500,000
4rC
00c(
rTl
H\17\
11,404,375,152 2,463,909,970
10.Phuong tiQn
vin tii, truydndAn
ttriSt Ui, dqng Tii sin c5
cg quin lf alinh khticc0ng
Nguy6n gi6
S5 iIAu nam
Mua trong hj'
Thanh lf,nhuqng ban
s0 cuor Ky
198,482,810,912 258,786,537,659
12,925,015,786
(20,596,702,800)
t89,279,539,579
2,548,644,480
1,486,921,847
41,636,364
63,636,364 648,099,446,361
15,515,296,630
(20,596,702,800)
198,482,810,912 251,114,850,645 191,828,184,059 1,528,558,211 63,636,364 643,018,040,191
minh nay h mil bQ phQn hqp thdnh vir phdi duqc dqc citng vdi Biro cdo tdi chlnh hqp 22
c6uc w cd pnhu vAr,r rAr vA xEp oO nnr auDia chi: Tdng 7, si5 +S trigu ViQt Vuong, phuong Bti Thi Xu6n, qufln Hai Bd Trung, He N6i
eAo cAo fer cuiNll sop NHAI c[Ie NrcN p0
Quf 3 cria n[m tii chinh ki5t thric ngiy 3l th6ng 12 ndm20l5
nao *rry5t minh B6o c6o tiri chinh he'p nh6t grgg ltlj;LQl1ryp-..1le.9-)
Gir{ tri haomdn
56 dAu nam
Kh6u hao trongkyPhdn loai laihao mdn lfly k6Thanh lY,
nhuqng b6n
so cuol Ky
Gir[ tri cdn l4i
56 dAu nam
so cuot Ky
55,212,664,785
9,612,786,483
79,889,395,80 5 8,736,028,419
20,361,500,842 14,866,967,666
-249,747,236 85,707,188
(14,864,062,960)
40,987,290 144,921,204,118
9,545,454 45,005,998,008
(r4,864,062,960)
1,042,127,819
155,197,563
164,040"048
64,825,451,268 85,137,086,451 23,688,703,273 1.361.365,430 50,532,744 175,063,139'166
143,270,146,r27 t78,897,141,854 180,543,5 I 1,160 444,794,028 22,649,074 503,178,242,243
L33,657,359,644 165,977,764,194 168,139,480,786 167,192,781 13,103,620 467,954,907,025
11. Tdri sin c5 Airrtr v0 hinh
Nguy6n gi6
Si5 elAu nam
sii cuiii tcY
Trong d6:
Da kh6u hao h6t nhung v6n cdn sir
dung
Gi6 tri hao mdn
56 itAu nam
Kh6u hao trong ki'^r. x., .so cuot Ky
Gif tri cdn l3i^,a -).so dau nam
^t ,(., .so cuol Ky
t2. Chi phi xAy dr;ng co bin d0 dang
1,649,751,867 786,021,372 2,435,779,239
3,401,227,983 256,970,476 3,658,198,459
3,295,263369 120,927,277 3,416,190,646
Quy6n sfr dgng tl6t
4,945,075,236
4,945,015,236
Chucrng trinhphfln milm
906,954,649
906,954,649
5,851,969,885
5,851,969,885
1,543,787,253
105,964,614
649,984,173
136,043,199
2,193,771,426
242,007,813
55 tllu nImChi phi ph6tsinh trong k)
K5t chuy6n vhoTSCD trong k]
K6t chuy6ntlng chi phi tri
truri c
s6 cuSi trY
Mua sim tdisan c6 dintrXdy dgng coban dd dangCdi tgo mdrQng cdu cdng
Sria chta ldntai san c6 dinh
c0ng
10,625,015,786
793,106,272
793,106,272
2,',|25,802,649
136,693,172,436
1,045,454,545
1,045,454,545
I 1,015,102,008
(1 5,605,299,330) 131,712,888,892
- 1,838,560'817
1,838,s60'817
(10,410,100,848) 3,330,803,809
14,L43,924,707 148,753,728,989 (15,605,299,330) (10,410'100,848) 136,882,253,518
*t"h rAy d;;,6J ii pnn" n.op tnai * iiai a"q, dec citngvoi Bdo cdo rdi chinh ho.p nhcit gitra niAn dQ
c6ue w cd pnAn vfrn rar vA xE'p oO nRr RnDia chi: Ta.ngl,so +s trigu viQt vuong, phuong Bni Thi Xu6n, qu{n Hai Bd Trung, Ha Noi
eAo cAo rer cHiNH sop NuAr ctUaNIEN oQ
Qu;f 3 cria ndm tdi chinh ktit thric ngdy 3 I th6ng 12 ndm 2015
Sa, tnuy6t minh B5o c6o tii chinh hgp nhdt gitra ni:$Q q6*q 1l':g)
13. Phii trfl nguoi bin ngin h4n
Phfii trd cdc bdn fiAn quan
C6ng ty CO phan Transimex Sdi Gdn
Cdng ty C6 phAn Dich vu t6ng hqp Hii An
C6ng ty TNHH MTV V0n tii vd Dich vu
Hang h6i Hii Phdng (MHC Hni Phdng)
C6ng ty TNHH Dai lf vd Ti6P vQn Hdi An
Chi nh6nh C6ng ty C6 phan Transimex - Sdi
Gdn tpi HeNOiCdng ty C6 phAn DAu tu vd Vfln tai Hai HA
Cdng ty cO phan Hing hii Hd NQi ( C6ng tyc6 phAn Mf{C )C6ng ty C6 phdn cung img vd dich vP k!thuft hing hiiPhdi trd ctic nhd cung cdP khdc
Cdng ty Li6n doanh Ph6t tri6n ti6p vfn s6 1
South Horisons International Petroleum (S)
Pte LtdC6c nhd cung c6p khSc
c0ng
14. Ngudi mua trf, tidn trufc ngin h4n
Trd trwdc cfia cdc khdch hdng khdc
C6ng ty CO phin Thuong mPi An M! Eirc
COng ty CP Thuong m4i vd Hdng Hii Sdi Gdn
Cdng ty TNHH TM vd giao nhfln Titng D4t
C6ng ty TNHH Zen Phugng Hoirng
Cdng ty CO phAn Cing rau qu6
C6ng ty TNHH thuong mpi vAn tii Thdnh
Long Ph6t
C0ng ty TNHH SX vi TM Minh TAn
C6c kh6ch hdng kh6c
cOng
15. Thu6vir c6c khofln phni nQp Nhir nufc
35,303,855,045 30,047,820,570
^t l., .so cuol Ky Sii tlflu nem
s6 cu6i trY 56 dAu nem
4,269,698,189
9,330,000
2,161,958,870
1,413,352,100
32,890,000
126,104,093
218,991,659
307,071,467
31,034,156,856
4,395,930,129
7,702,495,210
18,935,731,517
8,537,336,479
1,360,000
1,842,376,984
I ,741 ,086,1 80
4,741,482,516
2r1,030,799
21,510,484,091
2,658,172,796
5,003,457,207
13,848,854,088
64,591,420-
19,800,000
1,000,000
l,3o0,oo0
42,491,420
91,742,723
19,200,000
10,000,000
20,800,000
28,800,000
12,942,723
1
'iG
.:
H
,i
il
64,591,420 91,742,723
^r -lso oau nam
Phii nOp Phii thu
56 ph6t sinh trong k)
56 phni nQp S6 oa nQP
^, I.. .so cuol Kv
Phii nQp Phii thu
Thu6 GTGThang b6n nQi
d!aThu6 GTGThang nhQp
khAu-.
ILI nue xuat.
nh{p khdu
391,766,924 2,749,848,204
92,396,120
988,000
(2,806,606,930)
(92,396,120)
(e88,000)3. I 55,400 3, r 55,400
24W tn"iiii pnai d"qi ii-.. ,i,ii "ri
Bdo cdo tdi chinh hqp nhtit eiira nian d0
335,008,198
cOne w cd pttAt't vfln rnr vA xflp oO nAr nr't
;;il iarg ,, tA 45 TriQu ViQt Vuong,-phuong Biri rhi Xu6n' qufn Hai Bir Trung' Ha N6i
uAo cAo iAr cHiNn sop NsAr crUa NmN o0
Quf 3 cria ndm tdi chinh k6t thric ngdy 3l th6ng 12 ndm20l5
,ai i*rOi-inh 86o c6o tiri "r,i.r'-t'qP 441-9 jri*-*J1fLg"J)
Thu6 thu nhflp
doanh nghiQP
Thu6 thu nhflp
c6 nh6n
Ti0n thuO dAt
Cac loai thu6kh6c
C0ng
17,859,217
't,053,075,542
r.966,714,412 14,927,305,131
2,306,021,510
483,116,177
3,000,000
(3,850,46 1,548)
(2,459,902,977)
(139,399,237)
(3,000,000)
9,127,988,388
899,194,075
343,716,940
1,462,701,683 1,969,869,812 20,562,675,142 (9,352,154,812) 10,705,907,601 3,155'400
Thad gid tr! gia tdng
affi;?G;"inuf*?, tri gia t6ng theo phucrng ph6p kh6u tru. rhu6 su6t thui5 eiiLtri
sau:
XCp dO cho c6c tdu nu6c ngodi, cu6c bi6n, cu6c tdu chpy nu6c ngodi
Cung c6p nu6c nggt
C6c hopt tlQng vfln tii, xtiP dd kh6c
Thud xudt, nhQp khduC6ng ty k0 khai vd nQp theo th6ng b5o cria Hii quan'
NIm nay
46,176,621,668
(918,496,047)
(1,249,904,397)
33 1 ,408,3 50
45,258,125,627
38,505,473,279
6,752,652,342
22%
9,956,787,637
(4,445,597,148)
TOng lqi nhuin k6 to6n trudc thu6
C6cihoan diSu chinh tdng, gi6m lgi nhudn ki5
to6n d6 x6c dlnh loi nhu{n chiu thu6 thu nhQp
doanh nghiQp:
- Lqi nhufn C6ng tY li€n kOt
- Cbc khoin <li6u chinh tdng
Thu nhQp tinh thu6
- Ho4t dQng khai th6c cAng
- Ho4t dQng khai th6c tdu
Thu6 su6t thu6 thu nhpp doanh nghiQp
Thud thu nhfip doanh nghiQp phdi nQp theo
thud sudt pha mongThud thu-nh$p doanh nghiQp.ch1nh lQch do tip
dgng thui! sudt khtic thui sudt phA th6ng
gia tdng nhu
0%
5%
10%
Thui thu nhQp doanh nghiQP
Ho4t dQng khai th6c c6ng cria Cdng tv C6 phAn Van tni tl.T6q d:.Tai.A',!:",'^i: me) dusc
ffi*lhr?;;e ooiai' i0% trong tn& na,, mudi l[m nrm (15 nam) tir nam dau do.anh nghiep c6
doanh thu tri hoat <t6ng dusc hu6ng uu ddi ;h# iffirgi il ir"o oi6* 3 phin B'. ditim 1'3' di6m 6
**1i prra, Hfhil;;" t jouzoosnr-BTC do eb rai chinir ban hdnh ngdv 26thdng 12 nrm 2008'
Thli han uu rt6i: Mi6n thu6 n{?I_91n6m, gi6m 50"/. s9.1lrlC^ phii nQp trong 9 nim tiiSp theo kO tu
nam 2011 theo Diem 1.3 Mpc III Ph6n H rio"g tu 130/2008/TT-BTC do B0 Tdi chinh ban hdnh
ngiry 26thhng12 ndm 2008.
Thu nhflp ru c6c hoat dqng kh6c phii n6p thurS thu nhflp doanh nghiQp v6i thuiS s'AtZZ%'
Thu6 thu nhfp doanh nghiQp phni nQp trong ki' dugc dp tinh nhu sau:
Quy 3Nlm trufc
'ta
T\.ru
,\tl
iN
1t
30,368,650,460
(1,403,638,776)
(1,403,638,776)
28,965,011,684
25,117,369,901
3 ,847 ,641 ,7 83
22%
6,372,302,570
(99,707,706)
" th hqP nhdt giiia niAn dQ
W"iw i1ann vd phdi duoc dpc cilngv,i Bdo cdo tdi chir 25
cOne w cd pnAn vAn rrr vA xEp od nAr nru
Dia chi: Tdng1,s5 +5 triqu ViQt Vuong, phudng Bni Thi Xudn, qufln Hai Bi Trtmg, Ha N6i
sAo cAo ret cHiNll uop NsAr otUeNdN pQ
Quj 3 cta ndm tdi chinh ki5t thric ngdy 31 th6ng 12 ndm2015
nao tnor6t minh 86o c6o tii chfnh hqp ntrdt gifa ni6n iIQ (ti6p theo)
Thui thu nhQp doanh nghiQp clwqc mi6n, gidm
Thud thu nhQp doanh nghiQP Phdi nQP
Thad TNDN n\p h0 cdc ban non dounh
T6ng Thu6 thu nhfp doanh nghiGp cdn phiin0p
(1,852,331,871) (2,581,395,727)
3,658,858,618 3,691,199,137
1,980,546,946
5,639,405,564 3,691,199,137
^| ,(., .so cuot Ky 56 tIAu nem
ViQc x6c dinh thuii thu nh{p doanh nghiep phii nQp cita chc cdng ty trong C6ng tV du99 c5n cir vdo
c5c qui dinh hien nanh vC thu6. fry-nnier,, nhirng qui dlnh niy thay d5i theo ttrng Jhgi ki' vd c6cit
qui dinh vA thu6 e6ivOi nhi6u loai giao dich kh6c nhau c6 th€ duqc gi6i thich theo nhi6u cSch kh6c
nhau. Do vQy s6 thu6 dugc trinh bay trOn B5o c6o tdi chinh trqp nnAt-gita ni6n d0 c6 th6 sE thay d6i
khi co quan thu6 ki€m tra.
Theo Luflt sO SZtZOtlteHl3 vO sria AOi UO sung mQt sO Oieu cria Luit thu6 thu nh_flp doanh nghiQp
ctugc eu6c h6i nu6c CQng hdaxd h6i cht nghia ViQt Nam kho6 XIII ky hgp thri 5 th6ng qua ngdy
19 th6ng 6 n6m 2013, th;ai su6t thu6 thu n[flp doanh nghiQp phO ttrOng giim tir 22oh x:udng cdn
z}%ttngdy 0l th6ng 01 ndm20l6'
Tiin thu| ildtTi6n thuO d6t duqc nQp theo th6ng b6o cria co quan thu6'
Cric logi thud khdcCdng ty k0 khai vi nQp theo qui clfnh.
16. Chi phi phii tri ngin h4n
Phdi trd cdc tb chtbc vd cd nhfin khdc
Chi phi ldi vay phii trikitim so6t
9,342,945,681
291,945,681
51,000,000
9,000,000,000
533,793,317
227,793,317
306,000,000PhU c6p hQi d6ng quin tri, ban
Chi phi kh6c
c0ng
17. Phiitrf, ngin h4n/dii hqn khdc
17a. Ph,rti trd ngin hgn khdc
Phdi trd cdc bAn fiAn quan
Cdng ty CO phAn Transimex Sii Gdn(rMS)C6ng ty TNHH Van tii vd Dai li Vfntii Da Phuong thric (MLA)C6ng ty C6 phAn MHCCdng ty TNHH Dai lf vd TitiP vfln HAi
AnCdng ty C6 phAn Hdng Hii Macs
Phdi trd cdc tlon v! vd cd nhfrn khdc
Kinh phi c6ng tloinPh6i tr6 B[XH, BHYT, BHTN
Nhfln <tat cgc tiAn mua tdi sin thanh llf
9,342,945,681 533,793,317
sii cu6i t<Y Sii tlflu nIm
)\
,(
/,iI
18,804,343,493
6,269,211,473
4,702,731,335
3,132,960,274
3,132,960,274
1,566,480,137
490,710,026
44,829,17-l
295,213,960
1,385,231,849
3 8,609,908
236,500,546
10,000,000
Ba*fu;;;;rh nay h mAt bo ph1n hqp thdnh vd phdi dwc doc cimgtcti Bao cdo tdi chinh h. p nhdt gitra nien do 26
c6uc w cd pnAn vAr,r rAr vA xfp oO nAr ar'tDia chi: Tdng1,sO +S trigu ViQt Vuong, phudng Bti Thi Xudn, qufln Hai Bd Trung, He N6i
sAo cAo ret cHiNu sop NuAr cIUaNIEN oQ
Qulf 3 cira ndm tii chinh ki5t thric ngdy 31 th5ng 12 rrdm20l5
nan tnrv6t minh 86o c6o tdri chinh hgp nh6t giira .i9, 9Q ggg 11ry9)
CO tirc, lgi nhufln phii triC6c khoin phii tri ngin h4n khSc
c0ng
l7b. Phdi trd ddi hgn khdc
C6ng ty TNHH VQn tii vd DPi lf VfntiiDa Phuong Thftc
C6ng ty CO phen Transimex - Sdi Gdn
C6ng ty TNHH Dai lf vn Ti6P vfln HiiAnCdng ty C6 phAn MHC
C6ng ty C6 phAn Hing h6i MACS
cOng
Gi6 tri
90,604,520,000 60,000,000,000
130,480,000
75,71r,727
633,220,000
466,901,395
19,295,053,519 1,385,231,849
sti cutii xY 56 tlf,u nIm
24,688,620,000
32,915,900,000
14,500,000,000
10,000,000,000
8,500,000,000
15,000,000,000
20,000,000,000
10,000,000,000
10,000,000,000
5,000,000,000
18.
18a.
Vay vir ng thu6 tiri chinh ngin h3n/diri h4n
Vay ngiin hgnsti cuiii tcY 56 ttflu n[m
Sii c6 kh6Gi6 tri ning tri nq
Sii c6 khnnlng tri ng
Vay ngiin hgn phditrt cdc bAn fidn quanC6ng ty Cd ph6n Cungimg vi Dlch vs K!thuflt hins Hai (i)Vay ngiin hgn phditrd ctic t6 ch*c vd cdnhdn khdcVay ddi han el6n han
trirNgdn hdng Bdo Vi€t -H1i so chtnhNgdnhdngTMCPNgoqi Thuong Vi€tNam - CN Hai PhdngNgdn hdng TMCPTiAn Phong
c0ng
2,042,320,325
2,042,320,325
40,415,974,864
2,042,320,325
2,042,320,325
40,415,974,864
4,392,320,325
4,392J20,325
38,920,500,426
4,392,320,325
4,392,320,325
38,920,500,426
25,007,448,641
8,850,078,000
5,062,973,785
43,3121820,751
26,339,523,967
8,745, I 3 5,000
5,331,315,897
42,458,295,189
26,339,523,967
8,745,135,000
5,331,315,897
42,458,295,189
25,007,448,641
8,850,078,000
5,062,97 3,785
43,312,820,751
\
):I':oI
Khoin vay C6ng ff C6 phAn Cung img vd Dich vu Ky thuft Hdng HAi theo hqp d6ng sOOtfgB
ngiry 51112008 cria C6ngty CO phln D6ng m6i vd Sria chfia tiu Hii An iI€ phpc vq nhu c6u hopt
6i,g;;;-1.i1};1.1n; aourr',oi lai su6t tt.o iai .raicho vay cria ngdn hdng tai tir_ng thdidi6*, tnoj
tar"ury 0l n6m. Sau khi s6p nhflp COng ty CO phan D6ng m6i vd Sira chta tdu Hii An, C6ng ty k0
thira lai khoin vay.
ii pnai auEc a.ii citng vdi Bdo cdo tdi chinh hqp nhiit gifra niAn dQ 27
c6ne w cd pnin vAr'r rAr vA xEp oO nnr nn;t, .n* T6ng 7, sr5 +s trieu vigt vo*g, phudng Bni Thi Xudn, qu{n Hai Bd T*mg, Ha NOi
eAo cAo reI cuiNs uop NsAr cIUa NmN oQ
Quf 3 cria ndm tdi chinh ki5t thric ngdy 31 th6ng 12 ndm20l5
nan tfruy6t minh B6o c6o thi chinh hgp nh6t giira nGn tI6. (ti6R thd
chi titit sti ph6t sinh vc c6c khoan vay ngin nffiJlfll$fi-rn" s;I;, o,
S5 tIAu nlm PhAn lo4i l4i vay vir nq dhi ch6nh lQch t!^t .:S0 tren vay oa
tri trong k) s6 cu6i xY
n
Vay ngiin hgn phrtitrt cdc bdn fiAnquanCOng ty Cd phdn
Cung img vd DichvU K! thuflt hangHei (i)Vay ngdry hgn phoitrfi ctic tO chr?c vd
cd nhhn khdcVay ddi han d6n han
trirNgdn hdng Bdo ViQt
- HOi sd chinhNgdn hdng TMCPNgoqi Thuong ViQt
Nam - CN HdiPhdngNgdn hdng TMCPTiAn Phong
c0ns
2,350,000,000 2,042,320,3254,392,320,325
4,392,320,325
38,920,500,426
38,920,500,426
25,007,448,641
8,850,078,000
5,062,973,785
13,121,802,439
13,121,802,439
13,121,802,4i9
28,577,362,349
28,577,362,349
19,472,381,227
5,656,560,000
3,448,421 ,122
1,694,640,344
1,694,640,344
1,048,826,777
404,007,000
24 I,806,567
2,350,000,000
41,898,330,694
41,898,330,694
i2,310,935,1 17
6,165,510,000
3,421,885,577
2,042,320,325
40,415,974,864
40,415,974,864
26,3 39,s23,967
8,745,135,000
5,3i1,315,897
43,312,820,7 51 13,121,802,439 28,577,362,349 1,694,640,344 44,248,330,694 42,458,295'189
18b. Vuy vd nq thuA fii chinh ddi hgn
Gi6 tri
^t I.. .so cuol Ky
Sii c6 khri nlngtri nq
SO diu nim
56 c6 khi nlngtrfr nqGi6 tri
Vay diti hgn phdi trdcrf;c td chirc vd cd nhdnkhdcNgdn hing Bno ViQt -
HQi S& chinhNgdn hing TMCP NgoaiThuong ViCtNam - CNHii Phdng (ii)Ngdn hing TMCP Ti6n
179,497,483,566
51,351,719,320
103,266,290,740
179,497,483,566
51,351,719,320
103,266,290,740
147,399,001,182
80,922,262,569
39.474,212,398
147,399,001,182
80,922,262,569
39,474,212,398
27,002,526,215Phong ViQt Nam - CN 24,879,473,506 24,879,473,506 27,002,526,215
Hii Phdng (iii)
c0ng 179,497,483,566 179,497,483,566 147,399,001,182 147,399,001,182
(D Vay Ng6n hang TMCP 86o ViQt -. HQi sd chinh theo Hqp d6ng tin dpng doanh nghiQp s6
25l.2O1O.IDTD ngdy 2OlO5l2OlO, sii ti€n vay 6.000.000 USD, mpc dich thanh to6n L/C vd nhflp
khAu m6y m6c thi6I Ui .t o dy 6n clAu tu xay dpg b6n Container Hii An - Hdi Phdng, thdihqn 72
th6ng, hi su6t 7,5ohlndm,kho6n vay dugc dim bio bing tdi sin hinh thinh tu du 6n.
Vay ngan hdng TMCP 86o Viet - HOi sd chinh theo Hqp it6ng . li1
^
Oor* :6
oo34.zOt4lItrDrpt/BVe-TTKD ngity 201312014; s5 ti6n 2.500.000 USD; mpc clich b6 sung von
mua tdu container; thdi han vay 60 thing,thoi gian 6n hpn 6 th6ng; lai su6t 4)%lndmtai thdi dicm
gi6i ng6n. Dirh ily ;i;;irhia;;rA;-ilh6r eirin, c6c kj, .uu dI6u chinh bing lai su6t huv dQng
USO f Z thang trA sau do Bio ViQt Bank cOng UO cQng bi6n dO 3,Z5o/olnaT f]r,oaqvay dugc cl6m
;ilr;ilat r"a, t,r,r, trr"rr, tt "4,
iay, + xe n6ng hing,2 cin trpc loai chdn ae neu quay, tdi sin
tr6n d6t ld c6c cdng trinh x6y dpg thuQc dU an kinh doanh cing Container Hii An.
WTna"iiait ai a"q"W;G;i;Bi:i cdo tdi chinhhwnhtit siftani€ntfi 28
c6uc rv cd pnAu vAr,r rAr va xHp oO uar anDfa chi: T6rng7,sO +S tripu ViQt Vuong, phuong Bni Thi Xu6n, qufln Hai Bd Trung' Ha Noi
eAo cAo rAI cuiNn uge NuAr cdre NIrN oQ
Quf 3 ctia n6m tdi chinh k6t thric ngiy 3l th6ng 12 ndm20l5
ren tn"y6t minh 86o c6o thi chinh hsp "!4I d.",3l-r-i6]l.-*l[-.. il3)
(i0 vay Ngdn hing TMCP Ngoai thucrng viQt Nam - chi nhSnh H6i Phdng theo Hgp il6ng tin dgnq
,rriru rr-* ro |i1toz2ot+lr7ce-HA ngay t 1l4l2ol4, s5 tiOn vay: 2.000.000 USD, m}c tlich vay d0
;;;"0ft;1*. .rra, ct6 Kirow Ardeli cMBH, thdi h4n vay 54 th6ng, thdi gian ?n.h3^''
6.th6ng,ldi
.r6;,d;;", iai rr7, ,r6;kid [t ha" tz thingusb. to;i lai tra salr + lai suAt bien toi ttricu ta
2,gYolndmnhtmg OnU"g ttrip frrJfa^isua, .fto ,-uyngin tan USD tai thdi diOm thay. d6i l5i su'At
theo th6ng b6o ciia vielcombank trong.timg thdi kj" khoin Y?y--{"st b6o ildm bing tdi san sau dau
tu tu ngudn v6n vay vd vi5n tU c6 hQ thdng 01 cin trqc chin tl6 Kirow Ardelt GMBH'
vay ng6n hdng TMCP Ngo4i thuong viQt Nam - chi nh6nh Hii Phdng, theo Hqp-ddng tin dpng
trrig fr* ,6 Sa.tZOtqnfie-HA ngi,:y 2010112014, s5 ti6n vay: 442.OOo USD,. mpc dich thanh to5n
;i5;;; t,1" "arg
ppM Terex, thdi gian 6n han: 6 t\6ng,thoi gian tri no gdc: 54 tlrilng theo lich
tri ng kdm theo Hqp ddng, L6i su6t "Iho
uuy ld lai sudLt titit kiem ki' han 12 thdng USD loai trdldi
r"rilai su6t bic, t'oi tfri6riia Z,9o/olndm,: tirang di6u chinh I lAn, khoin vay dugc b6o rl6m b0i tai
s6n dAu tu tu ngudn v5n vay vi v5n tU c6 ld hQ th6ng 02 xe n6ng PPM Terex.
vay ng6n hdng TMCP Ngo4i thuong viQt Nam - CN Hai Phdng theo Hqp d6ng tin dgng trung han
,oioisloedoronrci-na ngey zztosDOi5 vdi s5 ticn 3.000.000. USD, muc ilich mua tdu
HAIAN TIME, thdi hpn vay 60 th6ng, 6n h4n 3 thfing,lSi suSt ndm dAu tiOn 6p dgng3,SYolndm'
,f,frrg ,"* tiiip theo ap aUrg bing ni suAt Libor ki |an 06 thang + 3,5Yolndm, 99a, vay dugc
4"111 U'ao bing tai sdn sau dAulu tir ngu6n v6n vay vd v5n tp c6 ld thu container HAIAN TIME'
Vay NgAn hdng TMCP Ti6n Phong - Chi nh6nh Hd NOi theo Hqp <16ng tin dpngdoanh nghiQp s5
25-\O.!4]LDTD/TPB.HTH ngey 1'trct2014, sO tion vay: 1.500.000 USD, muc dich.mua con tdu
cApE SANTIAGO, thdi h4n vay: 60 th6ng, tai srat 6p dUng tai thdi di6m nh0n no, didu chinh dinh
6l;;;; -.0, ra.'"ai*! rai.rat tiat ltqrn c6 nh6n r2-thilngtrbtdi_cuo1 1l' d6l.v.qi.USD cira
ipgank tai ttrOi di€m di€u Inirn .qrg bi6n d0 dusc quy dinh bdi TPBank tai tung thdi kj' theo doi
tugng kh6ch hdng, tuong tmg thdi di6m thay AOi tai su6t' Khoan vay dugc bAo cl6m bang Quy€n
mua b6n tdu CAPE SANTIAGO.
K! hqn thanh toSn c6c khoan vay ddi h4n nhu sau:
(iiD
^7r ong nqTir I nim tr0
IxuongTr0n I nImtl6n 5 nIm
TrGn 5 nlm
/7,
,(
?
\so cuor Ky
Ngdn hang 86o ViQt - Hoi Sd 77,691,243,287
chinhNg6n hang TMCP Ngo4iThuong victNam - cN Hai 112,011,425,740
PhdngNgdn hang TMCP Ti6nPhong ViQtNam - cN Ha NOi 30'210'789'403
219,913,458,430
26,339,523,967
8,745,1 35,000
5,33 1,3 15,897
40,415,974,864
25,007,448,64I
8,850,078,000
5,062,973,785
38,920,500,426
51,351,719,320
103,266,290,740
24,879,473,506
179,497,483,566
80,922,262,569
39,474,212,398
27,002,526,215
147,399,001,182
c0ng
56 tIAu nrmNgdn hang 86o ViQt - HQi SdchinhNg6n hang TMCP NgopiThuong VietNam - CN HaiPhdngNgdn hang TMCP Ti€nPhong ViQt Nam - CN HA NOi
c0ng
t05,929,711,210
48,324,290,398
32,065,500,000
186,319,501,608
' !' '
BAyW;;;;A nay td mil bA phin hW thdnh vd phdi itnqc dec cimg vdi 86o cdo tdi chlnh hW nhdt siiio nien do 29
c6nc rv c6 pnAn vAr,r rAr vA xEp pO nRr antDla chi: Tdngl,sii 4S triCu ViQt Vuong, phucrng Bni Thi Xu6n, qudn Hai Bd Trtmg, Ha Noi
eAo cAo rer cHiNs uqp NnAr ctUeNIEN pQ
Quf 3 cira nim tii chinh kiSt thric ngdy 3l th6ng 12 ndm20l5
nan tnuy5t mi1h !{o 9-6o tai*"lti4 ltgpl
Chi ti6t si5 ph6t sinh vO c6c khoin vay ddi h4n nhu sau:
S6 tidn vay TIng kh6c
S5 tIAu nIm ph6t sinh do chOnh Phin lo4i l4iK6t chuySn
sang vay vi nqngin h4n
s5 cu6i tY
Ngdn hangBao ViCt -
Hoi sdchinhNgdn hdngTMCPNgo4iThuongVi0tNam -
CN HAiPhdngNg6n hangTMCPTi6nPhong ViQtNam- CNHnNoic0ng
trong k) lQch tj
80,922,262,569
39,474,212,398 67,530,000,000 1,918,638,342
27,002,526,2rs 1,325,368,413
3.023.640,4r7 (r3,121,802,43s) (19,472,381,227) 51,351'719,320
(5,656,560,000) 103,266,290,7 40
(3,448,421,122) 24,879,473,506
,zol.eal,nz-1llJ2l,802,43g)(28.577,362,349ll79,497,483,566
19. Qui khen thu0ng, Phric lgi
Qu! khen thuong
Qu! HQi tl6ng quin tri
c0ng
3,254,828,213
3,583,344,434
2,485,215,000
1 ,8 1 5,000,000
5,674,673,213
5,447,344,434
Sii tlf,u nlmTIng do
trich lflp tirlgi nhu0n
4,905,000,000
3,679,000,000
Chi quitrong k) s6 cuiii t<Y
6,838,172,647 8,584,000,000 4,300,215,000 11,121,957,647
20. V5n chri s0 hfru
20a. Bdng Afi cni6u bidn ilQng cfia vdn chfi s0 hfru
V6n g6p cfra cht Th{ng du v6n Qu! iliu tu ph{ttri0n
Lqi nhugn sau
thu6 chua phin
I
/
\li
\9/
\s6 dAu nrmtruocLSi nhu6n
trong namtruocPhdt hanh c6phitiu qu!Chia c6 tfc,lqi nhuanTrich l6p c6couV
s5 on .u6iniim trudc
sO hilu C6
231,962,320,000 38,38s,998,922 (36,575,000,000) 22,193,87s,604
20,402,382,000 34,003,970,000
231,962,320,000 58,788,380,922 (2,s71,030,000) 45,93 1,070,809
36,79 I ,000,000
ot
63,064,466,285 3 19.03 1.660,8 1 I
131,580,647,968 131,580,647,968
- 54,406,352,000
(65, l l 6,990,000) (65, I I 6,990,000)
(29,27 s,874,086)
s6 du dAu
ndm nayLSi nhu6n
trong kj, ndY
Trich lflp c6cquyChia cd ttlc,lqi nhuAn
Chia lsi
r00,252,250,167
l 13,780,140,528
(45,375,000,000)
(22,939,t29,000)
434,362,991,898
I 13,780,140,528
(8,s84,000,000)
(22,939,129,000)
*trh ,ray k *6. t bo pld" ho. p innh vd phdi duqc dqc cirngvhi Bdo ctio tdi chinh hqp nhtit gi&a nian dQ
cOne ry cd pnhn vfln rlr vA xflp oO nlr lnDia chi: Tdng7,si5 +S frigu ViQt Vuong, phuong Bni Thi Xudn, qu4n Hai Bd Trung, HA N6i
sAo cAo ret csiNn uop Nuer ctUeN$N pQ
Quf 3 cta ndm tdi chinh k6t thirc ngdy 3l th6ng 12 nvrm20l5
rao tnry5t minh B6o c6o tiri chinh hqp ntr6t git'a ni6n tt9l.1l9--!lffi)
nhu6n hgp trickinh doanh
s6 du "riiik) nny
(3,7s0,000,000) (3,750,000,000)
20b. Co phi6u
56 luo. ng c6 phitiu dang kf ph5t hdnh
SO lugng c6 phi6u d5 Ph6t hdnh
- CO phieu phii th6ng^: ,.:- C6 phi€u ru ddi
56 lugng cd phi6u dugc mua l?i
- C6 phieu phii th6ng
- CO phi1u ru ddi56 lugng c6 phii5u tlang luu hdnh
- C6 phidu phii th6ng^: ,.:- C6 phi1u wu ddi
MQnh gi5 c6 phiriu dang luu hinh: 10.000 \fND.
si6 cu5i ti23.196.232
23.196.232
23.196.232
257.103
257. I 03
22.939.129
22.939.129
Sii tIAu nnm
23.196.232
23.196.232
23.196.232
257.103
257.1 03
22.939.129
22.939.129
20c. PhAnpnfi@tnhuQnTrong kj'COng ty ia pnan phtii tqi nhu{n theo Nghi quyiit oai hQi co
sO OOO+-ZO15A{Q-D[DCD ngdy 24thing04 ndm 2015 nhu sau:
. Quy <16u tu phrlt tri€n (*)
. QuY dg phdng tdi chinh (*)
. Quy HDQT
d6ng thudng ni6n n6m 2015
VND24.527.000.000
12.264.000.000
3.679.000.000
4.905.000.000
theo quy dinh tai TT 200l20l4lTT-BTC. Quy khen thudng, phric lgi(*) Dugc hpch todn chung vdo tSng gu! dlu tu ph6t tri0n
ngity 22 thhng 72 ndm 2014 hu6ng dAn ch6 cl6 kC to5n.
Nghi quyrit dai h6i c6 ddng thubng ni6n ndm 2015 sd 0604-2015/|{a-DHD!? ngitv .24
th5ng 04
nu* ZOiS cria Cdng ty da quytSt Ainn ti6p tr,rc chia c6 tuc ndm2074 cho c6c c6 d6ng vdi muc 1.000
VND/oO phii5u.
tri c6ng ty s6 0208120154{Q-}IDQT.ngiy 10 th6ng 8 n6m 2015 ph6
n[m 2015 v6i mric 2.000 \rND/c6 phitiu.
21. C6c khoin mgc ngoii Bflng cfln aiii trii toan
21a. Tdisrtnthudngodif6ng sd tiAn thu6 ttii ttri6u trong tuong lai cira c6c hqp <t6ng thu6 hopt ilQng tdi
Sii cuiii tri200,653,200 254,291,400
381,437,100
635,728,500334,422,000
NehiduyQt
1in
lt,t\
o:\
qrry6t tr6l ddng quintam ring cd tuc ldn I
ngang theo c6c thdi han nhu sau:
Tir I ndm tr& xu6ng
TrCn 1 ndm rl6n 5 ndm
c0ng
C6c khodn thanh to5n tidn thu6 hoat dOng d tr6n th6 hiQn
Vuong, Qufln Hai Bd Trtmg, He NQi, ViQt Nam. C0ng ty
535,075,200
tiOn thu6 vin phdng t4i s(i
thu6 du6i hinh thtic thuO
sin kh6ng th6 hriy
S5 tlflu nim
45 TriQu ViQt
ho4t dQng v6i
minh nay ld mQt bd pluin ho. p thdnh fi phdi dnqc d9, "i,n|iii Bii iiLo tai chinh h .op nhil gifra niAn dO
c6ue w cd pnAn vAr,r rAr vn xEp oO nnr ar'tDia chi: TAng 7, sii +S Triqu ViQt Vuong, phudng Bti Thi Xudn, qufln Hai Bd Trung, Ha N6i
eAo cAo ret cuiNH nQp NsAr ctUe N$N pQ
Quf 3 cria n[m tdi chinh k6t thric ngdy 31 th6ng 12 nitm20l5
na, tfrry6t minh B5o c6o tii chinh hg'p nhft -gl,na
ni6n tIO (ti6gi[e*o)
gi6 thu€ 33 USD/m2lth6ng. Hqp d6ng thu6 duqc hi vdi thdi h4n 3 ndm tinh tu ngdy 01 thhng7 n1m
2014.
21b. Ngogi tQ cdc logi
Dollar MY (USD)
Euro (EUR)
s5 cuiii t<Y Sli tIAu nrm
376,923.64 194,978.05
46.02 46.11
vr. THONG TIN BO SUNG CHo CAC KH6AN MUC TR}NH BAY TRSNG nAo cAo rnrqui Ho+T DQNG KINH DoANH HqP NHAr GItrA NIf,N DQ
1. Doanh thu bdn hirng vdr cung cip dich vg
La, Tdng doanhthuQuy 3
lb. Doanh thu btfrn hdng vd cung cdp dlch vu cho ctic bin lidn quan
;t;" ilh rd Ua, f,*g ua ".irg "6p'airn
vs cho c6c c6ng ty li6n k6t <luqc trinh bdy 6 thuy6t minh
sri v.2a. Giao dich ulban hang vi cung c5p dich vu cho c6c b6n li6n quan kh6ng phni ld cdng ty
li€n kOt nhu sau:
Quv 3
Nim nay NIm trudc
Doanh thu hopt dQng cing 91,570,091,379 71,089,273,525
Doanh thu hoat dQng tdu
Doanh thu b6n hdng
c0og
34,869,507,840 44,973,731,666
738,914,591 832,622,851
127,178,513,810 116,895,628,042
Nim nay Nlm trufc
COng ty Cd phin Hdng Hdi Macs
Doanh thu cung cAp Aicn vp khai th6c thSc 76g,363,636
tduChi nhrfrnh COng ty C6 phin Hdng HdiMacs tgi Hrti PhbngDoanh thu cung cdp dich vg khai th6c th6c
tdu llrr Yu Nror r,.v rrrsw 59'454'543
Doanh thu cung c6p dlch vr; khai thilc thhc
chng !u, v* mrar L,'lt/ L,.u
424'357 '910 422'287'002
COng ty Cd phdn Transimex Sdi Gbn
Doanh thu cung c6p dich vp khai th6c thilctdu
lslt v$ Klrar rilau tu'l'v 1,645,999,992 2,030,818,174
Chi nhdnh COng ty CP Transimex Sdi
Gdn tsi Hd N1iDoanh thu cung cdp dich vu khai thdc thbc 570,g7,72i 66,454,545tdu
COng ty C6 phdn MHCDoanh thu cung cAp dich vg khai thbc th6c
tdu
J\
iC0
IA
H
r
;C;;ii" iii"niffiffWt y'ft" 'iai"ii 32
c6ue w cd pnAn vfrn rrr vA xE'p oO nar anDia chi: Tdng7, s6 +S trieu ViQt Vuong, phulng Biri Thi Xu6n, quQn Hai Bd Trung, Ha N6i
sAo cAo ret csiNu uQp NsAr cICreNrEN oQ
Quf 3 cria ndm tdi chinh kiit thric ngdy 3l th6ng 12 ndm20l5Bin thuy6t minh Bdo c6o tii chinh hqp nhdt giita ni6n d
Doanh thu cung c6p dfch vq khai th6c th6c
cingCOng ty Cd Pnin Cung ftng vd DlchvW KfthuQt Hdng hdiDoanh thu vd b6n hang h6a vd cung cAP
dich vp kh6c
COng ty CA Pnan Hrti MinhDoanh thu cung c6p fich vg khai thhc thilc
70g,636,363tduCOng ty TNHH VQn tfii vd Dgi li'VQn t,rti
Da phwong thrbc
Doanh thu cung c6p dich v.u khai th6c tdu 138,791,944
Doanh thu cung c6p dfch vu khai th6c cing 653,429,850
Chi nhdnh CbnS ty TNHH Vfin tdi vd Dgi lit vQn tdi Daphwong thfrc tgi Hfii Phdng
Doanh thu cung c6p dich vq khai thSc tdu
Doanh thu cung c6p dich vp khai th6c c6ng 2,922,312,555
COng ty TNHH M\t thdnh viAn VQn fii vd Dlch vqt hdng hdiHdi PhbngDoanh thu cung c6p dich ru khai th5c tdu 40,999,998
Doanh thu cung c6p dich vp khai th6c cing 160,260,000
COng ty CO phin hdng hfii Nam Dwong
Doanh thu cung c6p dich vp khai th6c cing 5,764,500
Gi6 viin hing bdn
euy 3NIm nay
157,022,273
2,340,757,867
17,370,000
962,928,721
80,818,182
1 59,861,818
2,223,000
NIm trufc
Gi6 v6n cria hopt ctQng c6ng
Gi6 viSn cria ho4t dQng tdu
Gi5 viin hdng h6a cl6 cung c6p
c0ng
44,381,479,029
26,171,362,382
699,074,377
71,251,855,788
37,820,695,309
40,115,699,178
804,830,854
78,74L,225,341 llrPI
Vi
iil,;
Doanh thu ho4t ilQng tiri chinh
LAi ti0n giri c6 ky han
L6i ti6n grii kh6ng k! hAn
Ldi tiOn cho vay
Ldi ch€nh lQch rl gi6 ph6t sinhLii ch6nh lQch fj.gi6 do.d6$ gi6lai^c6c kho6n mpc ti6n tQ c6 g6c ngo4i tQ
c0ng
Quf 3
Nim nay Nim trufc1,155,730,651
47,509,509
220,621,256
563,661,5 89
190,701,598
2,172,224,603
1,276,209,965
62,023,019
57,418,394
146,940,581
1,542,591,959
W iw *a*ia pndi dugc dec citngvbi Bdo cdo tdi chinh hqp nhiit gifra nian dQ JJ
c6nc w cd pnAn vAr,r rAr vA xEp oO nAr antDia chi: Tdng7, s6 +S triqu ViQt Vuong, phucrng Bni Thi Xu6n, qu{n Hai Bi Trung, Hd N6i
sAo cAo ret cuiNs HOp NsAr cIUa NGN oQ
Quyi 3 cria ndm tdi chinh ki5t thric ngdy 3l th6ng 12 ndm20l5nan tr,uy6t minh 86o c6o tiri chinh hgp nh6t giira ni-0$q qlp-tqgg)
4. Chi phi tii chinh
Chi phi cho nhdn vi0n
Chi phi vat li0u qu6n l1i
Chi phi dO dnng vin phdng
Chi phi kh6u hao tdi sin cO einn
Thu6, phi vd lQ phi
Chi phi dich vu mua ngoii
C5c chi phi kh6c
c0rg
Thu nhflp khSc
Ldi thanh l1f, nhugng b6n tdi san cO <lfnh,
U5t A6ng sin clAu tu-,). , ;...,I ren Dol tnuong
Ph6 [eu thu h6i
Thu nhflp kh6c
c0ng
Chi phi khdc
NIm nayQuy 3
NIm tru6tc
Chi phi ldi vay
L5 ch6nh lQch fj gi5 ph6t sinh
L6 ch6nh lQch f! gi6 do el6nh gi5 lPi
c5c kho6n mpc tiOn tQ c6 gtic ngo4i tQ
c0ng
PhAn lfli hoic 16 trong c6ng ty liOn tr6t, ti6n doanh
COng ty C6 phAn Dich vs T6ng hqp HAi An
C6ng ty TNHH Dai lf vd Titip v4n Hii An
c0ng
Chi phi quin lf doanh nghiQp
1,205,730,919
234,721,440
3,160,947,915
112,207,210
1,677,096,667
4,601,400,274 1,789,303,877
Quy 3
NIm nay NIm tru0c
I 83,100,733
1,066,803,664
1,249,904,397
(58,643,468)
1.462,282,244
1,403,638,776
NIm nayQuy 3
Nlm trufc4,153,375,046
393,589,940
148,230,126
321,627,026
1,837,000
1,112,023,143
2,322,831,855
5,250,388,340
351,158,226
84,570,878
59,806,389
15,884,503
1,139,709,551
1,790,347,041
.B
T
ir.,iAl
AI
7.
8,453,514,136 8,691,264,928
NIm nay
Quy 3NIm trudc
409,090,909
44,200,000
5,722,012
6,7o0,ooo
532
459,012,921 6,700,532
NIm nayQuy 3
Nim tru6c
L6 thanh l1f, nhugng.b6n tdi san cd
dinh, bat dQng s6n dAu tuPhat vi ph4m hdnh chinh
544,758,742
8,605,084
209,497,272
42,617,256
ffiW-iiiiii ii |nai a"q, do. , ,i,,,s'ii aii iii iai ,ninh hqp nhiit gifia nian dQ 34
c6ne ry cd pttAtt vAn rnr va xE'p oO nAr nr,tEla chi: Tdng7,s5 4S trigu Vigt Vr*g, phudng Bni Thi Xu6n, qudn Hai Bd Trtmg, He NOi
eAo cAo rer csirur sop NuAr cICfe NmN o0Quf 3 cira ndm tdi chinh k6t thric ngdy 3l th6ng 12 ndm20l5Bin thuy6t minh B5o c6o tiri chinh hqp ntr6t gffia ni6n tIQ (ti6p theo)
Chi phi kh6c
c0ng
22,900,039 6,000,175
576,263,865 258,114,703
Lgi nhufln sau thu6 cria quf 312015 tlng 59.38 o/o so vdi quy 3l20l4ldr do nhflng nguy6n nhflnsau:- Quf 3/2014 c6ng ff deu tu vd khai th6c 01 tdu container, quy 3l2OI5 cl6u tu vd khai th6c 02 tdu
d5n d6n lgi nhufln hopt dQng khai th6c tdu tdng so v6i cirng kj' nim tru6c.- Tt cu6i nim20l4 c6ng ty cfing dAu tu thi6t bi hSp lf cho Cing n6n nf,ng lgc khai th6c cho hopt
dQng cing tdng, s6n luqng qua c6ng tdng d6n t6i doanh thu vd lgi nhuQn khai th6c cing quy 3 ndm
nay tt6u tdng so v6i qulf 3 n6m tru6c.
9. Lii tr6n c0 phi6u
9a. Ldi co bdnvd suy gifim tAn cO phi6uLui k6 tri tlflu nIm tl6n cu5i trY ney
N[m nay Nim trudc
Lgi nhufln k6 to6n sau thu6 thunh{p doanh nghiQpC6c khoin di6u chinh t[ng, gi6mlgi nhufln kti to6n dC $c itinh lqinhufln phdn bO cho c6 <l6ng sd hiruc6 phiiSu phO thOng:
- Trich qu! khen thu&ng,phric lqiLgi nhufn tinh lei co b6n tr6n c6
,.ipnleu56 luqng binh qudn gia quydn criac6 phi6u ph6 th6ng dang luu hdnhtrong kj'Lfli co bf,n tr6n cd phi6u
Cp Rhi6u ph6 th6ng dang luu hdnh
<t6u n6mAnh huong cria c6 phitiu ph6 thdngphi6t hnnh thing6 ndm20l4C6 phi6u phd thOng tlang luuhinh binh quAn trong k)
Nim nay
22,939,129
22,939,129
113,780,140,528
4,200,000,000
4,200,000,000
91,339,020,908
3,678,750,000
3,678,750,000
109,5 80,140,528
22,939,129
85,017,770,908
22,789,129
4,777
C6 phiiiu phO ttrOng tlang luu hinh binh qu6n trong ki' <luqc tinh nhu sau:
Luf k6 tir alAu nim tl5n cui5i tg,nay
3,731
Nim trudc
\.9,
I
:
i1
:
,/e7
19,538,732
3,250,397
22,789,129
VII. NH(TNG THONG TIN KHAC1. Giao dich vir s5 du v6i cic b6n li6n quan
C6c b€n li6n quan vdi C0ng ty ba9 g6m: c6c thdnh vi6n quin l;i chri ch6t, chc cdnh6n c6 li6n quan
v6i c6c thanh vi6n quin ly chri ch6t vd c6c b6n li6n quan kh6c.
lu. Giao dlch vd sd dw voi ctic thdnh vi\n qudn $t chri chdt vii cric cri nhfrn cd fiAn quan voi cric
thdnh viAn qudn $, chrfi chdt
Aa" iiiyA ii* nay ld m|t b0 ptuin hqp thdnh vd phdi dtryc d7c citng voi Bdo cdo tdi chinh hnp nhiit gifra niAn d0 35
c6uc rv cd pnAu vAn rar vA xEp oO nAr lntEia chi: Tdngl,sii +S trieu ViQt Vucmg, phuong Bni Thi Xudn, quAn Hai Bd Trtmg, Ha N6i
sAo cAo fat csiNn HOP NHAr ctUe NI6N oQ
Quli 3 cira nim tdi chinh ki5t thtic ngdy 3 I th6ng 12 ndm 2015
n'an tr,uv6t minh 86o c6o tii chinh hqp nrr614q!ryHLg !0i%']-^!!:.o)
Cic thdnh vi6n quin lf chri ch6t gdm: c6c thdnh vi6n HQi d6ng qu6n trl vd c5c thinh vi6n Ban ili6u
tla,ihiB;; i5;s ct6," d5c, k6 toTn truong). c6c c6 nhan c6 li6n qYT y"i :6: llhh vien quin l;f
cfrtr cfr5t la cac Ihanh vi6n mft thitit trong gia dinh c5c thdnh vi6n quan l;i chri ch6t'
C6ng nq vdi cdc thdnh vi\n qudn ly chit chiSt vd cdc cd nhdn c6 hAn quan vdi cdc thdnh viAn quan
ly chir ch6tC6ng ng v6i c6c thdnh vi6n quin llf chfi chiit vd c6c c6 nhAn c6 li6n quan vdi c6c thinh vi6n quin
lf chri chi5t dugc trinh biy trong c6c thuy6t minh 0 Muc V'
Thu nhQp cita cdc thdnh viAn qudn li' chil ch6t
Ti0n luong, php c6P
c0ng
lb. Giao dlch vd sd dw vti ctic bdn fiAn quan khdc
C6c b6n li6n quan kh6c v6i Cdng ty gdm:
Luf k6 tr)r tIAu nrm tl6n cu6i ry nhy
Nim nay NIm trudc
1,490,582,736 520,000,000
1,490,582,736 520,000,000
BOn li6n quan khfcCdng ty C6 phAn Hdng hii Macs
Cdng ty CO phAn Transimex Sdi Gdn
C6ng ty CO ptrAn Diu tu vd Vfln tai Hai He
COng ty CO PhAn tUgCC6ng ty CO ptrin Cung ring vd Dich v.u Ky thuflt hdng h6i
C6ng ty CO PtrAn Hii Minh
C6ng ty TNHH Dai lf vn Ti6P vfn HAi An
Cdng ty CO phan Dich vp T6ng hqp Hii An
Cdng ty TNHH VQn tii vi D4i lf Vfn t6i Da phuong thtic
Cdng ty TNHH MQt thinh vi6n Vfn tii vd Dich vs hing hAi
Hii PhdngCdng ty CO phAn Hing hii Nam Ducrng
Cbng ty Cd phdn Hdng Hdi Macs
Thu ti6n cung c6p dich vu
Chi nhttnh COng ty C6 philn Hdng Hdi Macs
tgi Hdi PhbngThu tidn cung c6p dich vu
Phai tre vd cung c5p dlch 4r khai th6c cing(ginm phi)
COng ty C6 phdn Transimex Sdi Gdn
Miii quan hQ
CO aOng. thdnh vi6n cht ch6t ld thdnh
vi€n HEQT cria C6ng tY
C6 d6ng lon
C6 d6ng l6n
C6 d6ng l6nC6 cl6ng l6nC5 d6ng, thinh viOn cht ch6t ld thinhvi€n HDQT cria C6ng tY
Cdng ty con
C6ng ty li6n ki5t cria Cdng tY con
C6ng ty li€n k6t cria Cdng tY con
Thdnh vi6n chri ctrOt ta thdnh vi6n
IDQT cria CdngtYCOnj ty con ctia C6ng tY C6 PhAn
MHC - CO eOng l6n cira C6ng tY
Giao dlchvoi cdc bAn li€n quan khdc ! .
Giao dich ph6t sinh v6i c5c cdng ty li6n doanh, li6n k6t dd dugc trinh bdy o thuy6t minh s6 V'2a'
C6c giao dich ph6t sinh gita C6ngiy vyi c6cb0n li€n quan khSc kh6ng ph6i ld cdng ty li6n doanh,
li€n ktit nhu sau:
ta\,,1 ,
Y\il
'l,.'t
I
Quv 3
Nim nay NIm trudc
813,700,000
556,051,126
35,887,420
548,674,688
32,900,760
W hw ihrrh vit phdi &rqc dgc citng voi Bdo cdo tdi chlnh h, p
c6nc w cd pnAn vAr,r rAr vA xEp oO nlr RnDia chi: TAng 7, sii +S trigu ViQt Vuong, phuong Bni Thi Xudn, qu{n Hai Bd Trung, Ha Npi
sAo cAo reI csiNs nop NsAr ctUe N$N oQ
Quli 3 cta ndm tdi chinh kiSt thric ngdy 3 1 th6ng 12 ndm 2015
nal trruy6t minh 86o c6o tii chinh hgp ntrdt giira niOn $g(5p *qg)
Thu ti€n cung cAp dich vu
PhAi tri vA cut g cAp dfch vp khai thSc tdu
Thanh toSn ti€n dich vu
Chi nhdnh COng ty CP Transimex Sdi Gbn tgiHd N1iThu tiAn cut g c6p dich vp
Phii trd vd cung c6p dlch vu khai th6c tiuThanh to6n tien dlch vg
C6ng ty C6 pndn Diu twvd VQn toi Hai Hd
Cho vay
Thu ti0n cho vay
PhAi tri vA cung c6p dich vp khai th6c tdu
Phii tr6 vd cung c6p dich ul khai thhc cingCOng ty cd Pndn MHCPhii tri vd cung c6p dich v.u khai thhc cingCOng ty CA pndn Cung wrtg vd Dlch vU KtthuQt Hdng hrtiDoanh tfrr re bdn hdng h6a vd cung c6p dich vu
kh6cThanh to6n tidn dich vu
C6ng ty C6 phin Dlch vqt TOng hqp Hrti An
Phii tri vd c.rng c6p dich vp khai th6c tdu
Thu ti0n cung c5p dich vu
Phii tr6 vd cung c6p dlch 4r khai thSc tdu
COng ty TNHH M\t thdnh viAn VQn tdi vd DichPhbngPhii tri vA cung c6p dich vu khai thSc tdu
Phii trd v6 cung c6p dich vp khai thSc c6ng
C6ng ty C0 phAn Hing Hii Nam Duong
Phii trd vd cung c6p dlch vp khai thSc cing
2,398,400,000
10,290,909
1,990,000
283,452,000
33,700,000
74,140,000
5,000,000,000
152,460,000
249,434,251
617,662,903
1 ,681 ,81 8,1 82
84,81 8, I 81
909,750,513
96,400,000
vq hdng hdi Hdi
2,195,645,728
3,121,312,000
41,631,819
73,1 00,000
2,500,000,000
133,480,776
887,399,184
70,528,121
105,281,817
3,028,435,324
102,000,000
2,441,702,318
11,590,909
Cdng nqvoi cdc bAn hAn quan khdc
C6n! nq vfii cbcbdn li€n quan kh6c dugc trinh bdy trong c5c thuyi5t minh d Mpc V'
C6c kho6n cdng ng phAi thu cdc b0n li€n quan kh5c kh6ng c6 bAo clim vd s€ dugc thanh to6n bAng
tiAn. Kh6ng cO"tnoa, dy phdng phii thu kh6 ddi ndo dugc lQp cho cric khoin ncr phAi thu c5c b6n
li€n quan kh6c.
Th6ng tin vd bQ ptrfnTh6ng tin b0 phfn dugc trinh biy theo linh vuc kinh doanh vd khu vuc <lia lf' 86o c6o b0 ph6n
;;h"ya; fa,t".ii,rtr vpc kinh doanh dsa tren co c6u tii chric vd qu6n lf nOi b0 vd hQ thting 86o
c6o tii chinh nQi b0 cria C6ng tY'
Thilng tin vi ltnh vqc kinh doanh
C6ng ty c6 chc lTnh vgc kinh doanh chinh sau:
o Linh vgc 01: Hoat tlQng khai th6c cing.. Linh Wc 02: Hoat d0ng khai thSc tdu.
Th6ng tin vd kiit qu6 kinh Joanh, tdi sAn c6 Ainn vd c6c tdi s6n dAi hpn kh6c vd gi|tri cfuc kho6n chi
phi lon kh6ng bing tien cria b0 phQn theo linh vyc kinh doanh cria c6ng ty nhu sau:
\.l
I.,
*trh ,,Ay k ;ij ti,p pn4n nW tna* ii iii iiqc dec cilng vdi Bdo cdo tdi chinh hqp nhiit gifta ni€n el6
2a.
7t
c6xe w cd pnAru vAn rlr vA xflp od nar nru
Dia chi: TAng 7, sO +S trigu ViQt Vuong, phuong Bti Thi Xudn, qu$n Hai
sAo cAo reI cuiNlt uop NsAr cffeNmN OQ
Quf 3 ctra n[m tdi chinh k6t thric ngdy 31 th6ng 12 nitm20l5na, il,oy6t minh Bdo crio tiri chinh hqp nhdt gffia ni6lqg-qryP-j!99)
Bd Trung, HA NQi
IIo4t tlQng khaith6c cing
Ho4t tlQng khaithfc titu
Ho4t tlQngkh6c
c0ng
2s4.539,496,205 117.293,622,838 2,178,730,462 374,011,849,505
254,539,496,205 117,293,622,838 2,178,730,462 374,011,849,505
127,871,210,584 22,018,412,741 103,574,662 149,993,197,987
(25,010,1 17,345)
124,983,080,642
9,539,485,208
(10,1 10,958,136)
2,481,316,784
560,997,311(4,138,903,581)
(9,534,877,700)
113,780,140,528
11.007,795,082 141.372,989,740 152,380,784,822
33,550,972,607 15,203,378,679 48,754,351,286
205,535,285,307 68,809,218,838 1,877,247,768 276,221,751,913
Lfly k6.tn'rlflu nImtl6n cudi k) niryDoanh thu thu6n v6 b6n
hdng vd cung c6p dichvp ra b6n ngodiDoanh thu thuin vC b6nhing vi cung c6p dlchvp giira c6c bQ phfnTdng itoanh thu thuiinvi urtn hdng vd cungcdp dlch vrg
Kiit qun kinh doanhtheo bQ phfln
C6c chi phi kh6ng ph6n
b6 theo b0 phfln
Lgi nhu{n tu hopt <lQng
kinh doanhDoanh thu ho4t dgngtii chinhChi phi tdi chinhPhAn ldi 16 trong c6ng
ty li6n k6t
Thu nhpp ktrlcChi phi kh6c
Chi phi thu6 thu nhQp
doanh nghiQp hignhdnhChi phi thuii thu nh$pdoanh nghiQp hodn l4i
Lgi nhufin suu thudthu nhQp doanhnghiQp
Tdng chi phi itd phdt .sinh iI? muu tdi son cb
illnh vd cdc tdi sdn ddihgn khdc
Tdng chi phi khdu huovd philn bi chi phf trdtrwhc ddi hgn
Tdng gitrt tui cdc khodnchi phi lhn khdngbing tiin (trir chi phikhdu huo vd phdn bO
chi phi trd trttc ddihqn)
Lfly k6.tir tliu nrmd6n cu6i k) tru6cDoanh thu thuin vC ban
W n-o. p thrih va phdi duqc dot cimg vdi Bao cao tdi chinh hctp nhiit gi{ia nian dQ 38
c6r,tc w cd pnAn vAr,r rAr vA xEp od nAr anEia chi: TAng 7, si5 45 Trieu ViQt Vuong, phudng Bni Thi Xu6n, qu{n Hai Bd Trung, Ha N6i
sAo cAo ret cHiNu sop NuAr cIUnNTEN pQ
Quj 3 cta ndm tii chinh ki5t thric ngdy 3l thdng12 ndm20l5na" tnuy5t minh B6o c6o thi chinh hqp nh6! gin1-ltglr-4g.(jt":."llgQ"
hdng vd cung c6p dlchvp ra b6n ngodiDoanh thu thu6n vO b6nhing vd cung c6p dichvU gita c6c bQ phQn
Tdng doanh thu thudnvi odn hdng vd cungcdp dlch vr1
Kiit qui kinh doanhtheo bQ phqn
C6c chi phi khdng ph6n
bi5 theo b0 phflnLgi nhufn tu hopt ilQngkinh doanhDoanh thu hoat tlQng
tdi chinhChi phi tdi chinhPhAn l5i 16 trong c6ngty li6n ki5t
Thu nh0p kh6c
Chi phi kh6c
Chi phi thu6 thu nhflpdoanh nghiQp hiQn
hdnhChi phi thui5 thu nh4pdoanh nghiQp hodn l4iLqi nhuQn suu thuithu nhQp doanhnghiQp
Tdng chi phi ilii phdt .
sinh iI6 mua tdi sdn c6illnh vd cdc tdi sdn ddihgn khdc
Tdng chi phi khdu huovd phdn bd chi phi tfitrufic ddi hgn
Tling gid tr! cdc khodnchi phl ldn khdngbing tiin (trir chi phlkhdu hso vd phdn bdchi phf trd tnrdtc ddihqn)
205,535,285,307 68,809,218,838 1,877,247,768 276,221,751'913
94.169,843,867 7.881.557,293 50,708,922 102,102,110,082
( 18,456,903,706)
83,645,206,376
5,179,570,499
(4,267,711,768)
7,434,993,926
17,670,534(330,765,036)
(10,339 ,943 ,623)
81,339,020,908
21,136,170,832 93,500,082,119 114,636,252,9 51
26,224,781,250 3,594,223,587 29,819,004,837
IA)
;l.a
\
*k;ray k ^6i
66 pn4n nqp i*in ua pnai aoq, d7c citngv6i Bdo cao tdi chinh hw nhiit giiia nian d0
c6ne rv cd pnAn vflru rnr vA xE'p pO nAr nn;tr rni Ting 7, sti +s trigu ViQt vuong, phudng BiIi Thi Xudn, qufln Hai Bd Trung' Hd N6i
sAo cAo iAr cHiNH HOp NHAI ctueNtsN oQ
Quj 3 cira nim tii chinh kiit thric ngdy 31 thrlng 12 ndm2075 ,
ian tnur6t minh Bio c6o tii chintr trqp ntr6t giira ni6n tIQ (tit5p thed
Tdi s6n vi ng ph6i tr6 ctra bQ phfln theo linh vr,rc kinh doanh cria c6ng ty nhu sau:
Ho4t ilQng khai Ho4t tlQng khai
th6c cing th6c tiru
^r. i., .uo cuol Ky
Tdi sdn trgc ti6p cira bQ PhQn
Tii s6n phdn b5 cho b0 Phdn
Chc titisin kh6ng Ph6n b6 theo b0
phAn
Tdng tdi sdn
Ng phii tri trlrc tii5P cira bQ PhfnNq ph6i tri ph6n b6 cho b0 Phfln
Nq ph6i tr6 kh6ng Phdn b6 theo bQ
Ph0n
Tdng nq phrti td
Sii offu nam
Tdi sdn trpc tiiSp cira bQ Phfln
Tii sin phdn b6 cho bQ PhPn
Cic titi sin khdng phdn b6 theo b0
Ph0n
Tdng tdi sdn
Nq phii tr6 trgc ti6P cua b0 Phfln
Nq phni tri ph6n b6 cho b0 Ph{nNq phii tri kh6ng Phdn b6 theo b0
Phan
Tdng nq phdi trii
366,901,716,992 3t9,996,550,433 686,898,267,425
28,218,170,661
209,111,112,563
924,227,550,649
44,133,748,484
411,357,547,223
24,485,095,968
133,992,095,644
737,230,440,116
120,008,603,233 t61,476,001,993 281,484,605,226
1,285,805,166
20,097,037,826
302,867,448,218
c0ng
15.837,027,694 12,381,142,967
85,902,654,307 281,321,144,432 367,223,798,739
397,988,677,455 t90,764,571,049 578,753,248,504
16,481,669,017 7,838,431,765
865,514,891 411,625,7 53
I$'/
V;
\\
2b. Thilng tin vi khu vrPc itla li'Toin b0 hoat cl6ng
"riu dOng ty chri yiiu diSn ra tr6n lanh th6 ViQt Nam.
3. S5 tiPu so sinh3a. ip tlqng cnd AO kd totin moi
Nhu dd trinh bdy tai thuytit minh sti III.l, tt ngdy 01 th6ng 01 nem20ll.C6$ tv.da :t ltl*,TTllti s6 ZOO;ZOI4iTT-BTi ngiLy 22 thilng 12 nlm2014 cria BO Tdi chinh hu6ng dan Ch€ dQ ke toan
doanh nghiQp th;t th6 q";eitirh tO IS]ZOO;]QD-BTC ngity 20 thing 3 nlm 2006 cria B0 truong
BO Tei chinh vi Tho"g tu so z+qtzoog/TT-BTC ngdy 31 th6ng 12 n6m 2009 cy." PlJdi th1*
cflng nhu Th6ng i ia'zoitz014/TT-BTC ngiry 22 lning tz nim 2014 cfia B0 Tdi chinh thav tho
cho ph6n xrr :ffd* ia rcuzoot/rr-Brc ngdy 31 thhng 12 ndm,2!l7,.ff.PiTdi chinh
;"O.rl*-Oa, iap vA trinh- bdy 86o c6o tdi chinh hqp nh6t tt .o ChuAn mr,rc k6 to6n Vi0t Nam sO 25
.,B6o c6o tai chintr frqp ,rrit "a
r.a to6n c6c khoAn <lAu tu vdo c6ng ty con". Cdng ty i16 trinh bdy lai
c6c sii liQu so s6nh theo qui elfnh cria Ch6 dO k6 to6n doanh nghiQp m6i ndy.
3b. inh hwdng crta viQc dp dqtng cni Ap kd todn moi
ffi ffi;; 9*;;i;il il;;;hc ;o ia ;;6" *6i, ,t uy d6i trong chinh s6ch k6 to6n vd diou chinh
c6c sai s6t d€n rOiie"ro s6ni tr6n g6o c6o tii chinh hqp nhAt giira ni6n dQ nhu sau:
Wiiiii'piai a"o" aoc cimgvbi Bdo cdo tdi chinhhqp
cOne w cd pnAn vfirv rar vl xEp oO nAr ar'tEia chi: TarngT, si5 +s Trigu viQt vuong, phudng Bni Thi Xu6n, qufn Hai Bd Trung, Ha Noi
sAo cAo raI cuiNs sop NsAr crUeNmN o0Qu! 3 cira n6m tdi chinh k6t thric ngdy 31 th6ng 12 ndm2015
na, tnry6t minh B5o c6o tii chinh hqp ntrdt git'a ni6n tIQ -(til5p
theo)
sii tigu trufcMfl s6 tli6u chinh
Sii tiOu sau tli6uCfc di6u chinh chinh
Ghichf
Bfing cdn ddi *d nan nqpnnfu gi*a niAn i$DAu tu tii chinh ngin han
Phii thu vd cho vay nginhan
Phai thu ngin h4n kh6c
Tii san ngin h4n kh6c
120 8.500.000.000 (8.s00.000.000)
13s 8.500.000.000 8.500.000.000 (t)
t36 38r.242.886 40.740.000 421.982.886 (iD
l s5 40.740.000 (40.740.000) (iD
(i)
(i)
Phii thu ddi han kh6c 216 r.73t.r2o.o2o 1.731.120.020 (iiD
Tii sin ddi han kh6c 268 1.731.120J20 (1.731 .120.020) (iiD
eu! <tAu tu phdt tritin 418 30.255.263.536 15.675.807.273 45.931.070.809 (iv)
DAu tu tii chinh ngin hpn vd ph6i thu cho vay ng6n h4n
Do theo ctrti AO tti toan m6i thi sO tiQu cria chi ti€u dAu tu tdi chinh ng6n h4n tr6n bAng CDKT
khdng bao g6m sri du khoen cho vay ng6n h4n ( sau ddy dugc trinh biy tr6n chi ti6u " phii thu cho
vay ngdn h4n")
Phii thu ng6n h4n kh6c vd tdi sin ng6n h4n kh6c
Do theo .fr6 OO k6 to6n m6i thi s5 tieu cria chi tiOu ph6i thu ngin hpn kh6c. tr6n bAng CDKT bao
gOrn ,5 du Tii'khoin tpm img ( Tru6c ddy trinh bdy ti6n chi ti€u " tii s6n ngin hpn kh5c").
Ph6i thu ddi han kh6c vd tdi s6n ddi h4n kh6c
Do theo cfr6 Ab t6 toran m6i thi sO tieu cria chi ti6u phii thu ddi hpn kh6c trOn bing CEKT bao g6m
sO du tai khoin kf quy, kli cugc ddi han ( Tru6c ddy trinh bdy tr6n chi ti6u " tdi s6n ddi han
kh5c").
Qu! dAu tu ph6t tri6nDo theo ctrii AO t6 toan m6i thi kh6ng cdn chi ti6u Qu! dg phdng tdi chinh tr6n bing CDKT,.C6ng
ty trinh bdy s6 du cria Qu! dr/ phdng tdi chinh cQng vdo sO llgu cria chi ti6u Qu! dAu tu ph6t triOn.
Quin lf rfri ro tiri chinhHopt ilQng cria C6ng,ty ph6t sinh c6c rrii ro tdi chinh sau: rtti ro tin dung, rui ro thanh khoin vd rrii
ro thf trudng. Ban T6ngGi6m d6c C6ng ty chlu tr6ch nhiQm trong viQc thii5t tqp crlc chinh s5ch vd
c5c kiiSm soret nhim giam thi$u c5c rrii ro tdi chinh cflng nhu giSm s6t viQc thpc hi6n c6c chinh sSch
vi c5c ki6m soSt da thi6t lap.
4a. Rfii ro tin d4tng
Rrii ro tin dgng ld rui ro md.mQt b6n tham gia trong hqp d6ng kh6ng c6 kh6 n6ng thpc hiQn dugc
nghia vp cria minh ddn il6n t6n th6t v€ tdi chinh cho Cdng ty.
COng ty c6 c6c rrii ro tin dpng ph6t sinh chir yiiu tt c6c kho6n phii thu kh5ch hdng, tid:n gui ng6n
hdng vd cho vay.
(ii)
(iiD
(iv)
4i'C
I
NI
t\n
41WihQnhqpthdnhvdphdiduqci9ccimgvoiBtiocdotdichinhhopnhiitgittani€ncl0
cOne w cd pnAn vAr,r rAr vA xflp oO nAr aruEla chi: Tdng7, sl5 +S tripu ViQt Vuong, phudng Bni Thi Xudn, qu{n Hai Bd Trung, Ha NOi
eAo cAo rer csiNs uop NsAr ctue NGN o0Quf 3 ctra n6m tdi chinh ki5t thric ngdy 31 th6ng 12 ndm20l5Bin thuySt minh 86o cio tiri chinh hqp ntr6t gffia ni6n tlQ (ti6p theo)
Phdi thu khdch hdngC6ng ty giim thiOu rtri ro tin dgng bing c6ch chi giao dich v6i c6c tlcrn vf c6 khi nSng tdi chinh t6t,
VCu IA" irO tto tin dpng ho4c c6 tii sin dim bao d6i v6i c6c don vf giao dlch mn AAu hay chua c6
ihdng tin ,A mra nang iai chinh. Ngodi ra, nhAn vi6n k6 to6n c6ng ng thulng xuy6n theo d6i no
phii thu aC OOn cttic thu hdi.
-.;lten gm ngan nangC6c khoin ti6n grii ngAn hdng c6 ki'h4n vd khdng c6 ki'h4nhing dugc nhi6u ngudi bitit d6n d Viet Nam do vfy rrii ro tinthdp.
Cdc khodn cho vay
C6ng ty cho c5c cdng ty ld b6n li6n quan vay tiOn. C6ng ty niy c6
n6n rrii ro tin dgng dOi v6i c6c kho6n cho vay ld thdp
Mric d0 rrii ro tin dUng tiii da d6i v6i c6c tdi sin tdi chinh ld gi5 tri ghi s6 cta c6c tdi sin tdi chinh
(xem thuy6t minh si5 V[.5 v€ gi6 tri ghi s6 cria c6c tdi s6n tdi chinh).
Bing phdn tich v€ thdi gian qu5 hpn vd gi6m gi6 ct,a c6c tdi sin tdi chinh nhu sau:
cria C0ng ty ilugc giri tAi c6c ng6n
firng d5i v6i tiAn grii ng6n hdng ld
uy tin vd kh6 ndng thanh to6n t6t
Di qui h4nvir/ho{c bi CQng
DO CUOr Ky
Tidn vd c6c khoan. .: 171,299,600.443tuong duorg tren
Ph6i thu khrich hang 59,231,223,866
Cric khoan cho vay 700,000,000
C6c khoan phai thukh6c 6,293,189,744
Chua quri h4n Chua qu6hoic chua bi h4n nhung
3,025,866,500
Di qu6 h4nnhung kh6ng
gi6m gi6 bi eiim gii giim gi6 giim gi6
171,299,600,443
164,833,612 59,396,051,478
700,000,000
6,293,r89,7 44
3,025,866,500Tdi sdn tdi chinh s6n
sdng d,5 ban
c0ng
S5 tIAu namTidn vd c6c khoantuong duong ti6n
Ph6i thu kh6ch hang
Cric khoan cho vay
C6c khoan phdi thukh6cTdi san tdi chinh sdn
sang di5 ban
c0ng
J40f49{80,ss3_ _________ -
25,305,888,143
52,924,490,769
8,500,000,000
2,153,102,906
4,001,212,500
164,833,612
t64,833,612
240,7L4,714,165
=)3
)nil
ir1
A
ju
25,305,888, r 43
53,089,324,38 I8,500,000,000
2,153,102,906
4.001,212,500
92,884,694,318
4b. Rfiirothanh khortnRrii ro thanh khoin ld rrii ro C6ng ty gap kn6 kh[n khi thUc hiqn nghia vp tdi chinh do thi6u ti6n'
Rrii ro thanh kho6n cria C$ng ty chri yiiu ph6t sinh tu viQc c5c tdi sin tdi chinh vi ng ph6i trh titichinh c6 c6c thbi diOm d6o han lOch nhau.
Cdng ty quin lf nii ro thanh khoin thdng qua c6c biQn phSp: thulng xuy€n theo d6i c6c y€u cAu vC
ttranh toan hiQn tai vd dg kii5n trong tucrng lai d0 duy tri mQt lugng ti6n cfrng nhu c5c kho6n vay d
164,833,612 93,049,527,930
;;ffi *,"h dy k *fuii, pn4n hqp thdnh vd phdi daqc ilec cing vdi Bdo cdo tdi chinh hsp nhtit gifia nian dQ 42
c6xe ry cd pnAn vAr,r rAr va xHp pO nnr ar,t;t,
"n, TAng 7, si5 +S trigu Vig, vo*g, phudng Bni Thi Xudn, qu{n Hai Bi Trung, He Ngi
sAo cAo raI cuiNs nQp NuAr cnreNr6N o0Quf 3 cria ndm tiri chinh kilt thric ngdy 3 I th6ng 12 nlm 2015
nan tnuy6t minh 86o c6o tiri chinh hg'p ntr6t 6ira ,iGI9g"-(,:gi|q9).
mirc phi hqp, gi6m s1t chc ludng ti6n ph6t sinh thUc tii v6i dp kitin nhim gi6m thiOu 6nh hu0ng do
bi6n <tQng cria lu6ng ti6n.
Thbi hpn thanh to5n clua chc kho6n no phii trA tdi chinh nli gnal sinh (kh6ng bao g6m lei phii tr6)
dua tr6n thdi han thanh to6n theo hop d-6ng vi chua dugcctrii5t m6u nhu sau:
Tir I nEm trfr^xuong
Tr0n I nimtl6n 5 nIm
Tr6n 5 nim C0ng
so cuol Ky
Vay vd ng
Phdi hd ngudi b6n
C6c khoan phai tra khec
c0ng
S5 tIAu nim
Vay vd ng
Phii trd ngudi ban
C6c khoan ph6i tri kh6c
c0ng
42,458,295,189
35,303,855,045
18,880,055,220
r79,497,483,566
90,604,520,000
221,955,778,755
35,303,855,045
t09,484,575,220
96,642,205,454 270,102,003,566
147 ,399 ,001,182
60,000,000,000
- 366,744,209,020
43,312,820,751
30,047,820,570
1,110,121,395
190,711,821,933
30,047,820,570
61,110,121,395
281,869,763,89874,470,762,716 207,399,001,182/U/'JYY'UUlrldL ' torrow"twrro'v
Ban Tting Gi6m rtijc C6ng ty cho ring mric tlQ rfii ro tltii v6i viQc tri no ld th6p Cdng ty c6 khA
n[ng thaih tohn c6c khoai nq dCn tran ttr ddng ti6n tu ho4t dQng kinh doanh vd ti6n thu tu c6c tiisin tdi chinh d6o hpn.
4c' ffi ['K|iffi4d rui ro mi gi6 tri hqp lf hoac c6c lu6ng tien trong tuons lai cria cdng cp tdi
chinh s€ bi0n dQng theo nhftng thay d6i c:iua gi|thi trucrng.
Rrii ro thi trudng li6n quan dl5n hoat clQng cria C6ng ty g6m: nii ro ngo4i tQ, riri ro l6i su6t, rrii ro vC
gi6 chtmg kho6n vd nii ro gi5 hdng h6a/nguy0n vAt liQu.
C6c phdn tich v€ ilQ nhay, c6c danh gi6 du6i ddy li6n quan <l6n tinh hinh tdi chinh cria C6ng ty tpi
ngdy30 th1ng9nlm2015 vdngdy3l th6ng 12ndm2014tr€ncos0gi6tring-thuAn. Mircthayddi
cria-tj gi6,ld1su6t, gi6 chimg tt oar, gi5 hang h6a/nguy6n vat liQu sri dung d0 ph6n tich dQ nhay
<lugc dga tr6n viQc d-rinh gi6 kha nang c6 th6 xey ra trong vdng mQt nlm t6i vbi cilc <li6u kiQn quan
s6t tlugc cira thi trulng tai thdi tti6m hiQn tai.
Xr,|Z ,,?{Jrirtili rrii ro md gi6 tr! hqp lyi hopc c6c lu6ng ti6n trong tuong lai ctra c6ng cu tdi chinh
sE bi6n dQng theo nhirng thay d6i cria ti' gia h5i doai.
C6ng ty quAn l;i rrii ro li6n quan cltin bi6n dQng ciaty gi6 h6i do6i bing c6ch t5i uu thd'i h?n thanh
to6n c6c khoin ng, dU b6o ff gi6 ngoAi tQ, duy tri hgp llf co c5u vay.vd no giira lgoAj te vd VND,
lga chgn thdi di6m mua vh itra'nn tJan cac Uroan ngo4i tQ tai thdi diCm t! gi6 thAp, sri dung tdi uu
ngudn ti6n hien c6 cl6 can bing giira rui ro fj' giri vA rrii ro thanh khoan.
:,.,1,
.JJH,
iA,
;A
l.r
Wpneinwtna"nvdphdifuqiiqccilngvbiBdocdotdichinhhqpnfuitgiftaniandQ 43
c6ue ry cd pnAn vAru rar vA xEp oO nAr eruOiu .t i Tdngl,s6 +S trigu Viq, Voong, phudng Bni Thi Xu6n, quin Hai Bd Tnmg, He Ngi
sAo cAo rat criNs uop NuAr crUa N$N p0
Quy 3 cira ndm tdi chinh klit thfc ngdy 31 th6ng 12 ndm 2015
Bin minh 86o c6o tiri chinh hqp nhdt gifa ni6n tIQ (ti6p theo)
Nq phii trd thuAn c6 gtic ngoai tQ cria COng ty nhu sau:
s5 cu6i tY
USD EUR
Ti6n vd c6c khoantuong duong ti6nPhii thu kh6ch hdng
Vay vd ng
Phii h6 ngudi b6Ln
Thi snn/(Ng phni tri)thuAn c6 g6c ngogi tQ $,r49,s32.621
C6c c6ng cu tdi chinh c6 ldi su6t th6 ndi cria C6ng ty nhu sau:
s5 cu5i t<Y
VND USD EUR VND
Ti6n vd c6c kho6ntuong duong tiAn
Vay vd ng
Tii sin/(Ng phnitri) thuin
S5 tliu nimUSD EUR
376,923.64
1,646,186.87
(9,768,056.85)
(404.586.28)
r94,978.05
1,981,852.39
(8,715,887.1 l)
(267,449.92)
_-cgq$9$2_
46.11
46.1r
USD EUR
46.02
46.02
Ban T6ng GiSm dtic il6nh gi5 mric tlQ 6nh hucrng do bitfn ctQng cria ty gi6 trOi Aoai d5n loi nhu{n
sau thui5 ia ui5n chri s& hiru cria C6ng ty ld kh6ng d6ng k€ do ng thuAn ngopi tQ c6 gi|tri nh6'
Rrii ro do birin rlQng cria 6r gi6 h6i <lo6i gita VND vd EUR <l6n lgi nhufln sau thu6 vd v5n chri sd
hfru cria Cdng ty ld kh6ng dfng kO do ng thuAn c6 gi|tri nh6.
:.Rw ro lat suot
Rrii ro lai su6t ld rrii ro mi gi6 tri hqp lf hopc c6c lu6ng ti6n trong tuong lai crha c6ng cp tdi chinh
sE bi6n dQng theo nhirng thay d6i cria ldi su6t thi trulng.
Rrii ro lai suAt cira C6ng ty chir yiiu li€n quan ilrin c6c kho6n vay c6 l6i su6t thi n6i.
C6ng ty qu6n l1i rui ro lai su6t Uang c6ch phdn tich tinh hinh thi trudng ct6 dua ra cic quy6t dinh
t qp ly i.ong uidc chgn thdi di6m vay yd kj hqn vay thich hqp nhim c6 dugc cic ldi suAt c6 lqi nhdt
cflng nhu duy tri co c6u vay v6i lai su6t th6 n6i va cO dinh phir hqp.
sd dAu nim
ia
IYx
iiIJ
t?.l32,648,941,730
(2,042,320,325)
376,923.64
(9,768,056.85)
46.02 20,359,777,104
(4,392,320,325)
194,978.05 46.11
(8,715,887.11)
30,606,621,405 (9,391,133.21) 46.02 15,967,456,779 (8,520,909) 46.11
Cdng ty r1{Lnh gi6 mric d0 6nh huong do bii5n dQng cria lai su6t-c6c kho6n vay VND vd USD dtin lqi
nhuin sau ttrti ia uOn ctui so htu crii Cdng ty ld khOng d6ng k€ do c6c khoin vay c6 gi6 tri nh6.
Rt)i ro vd gid ch*ng khodn
C5c chimg khoan do Cdng ty n[m git c6 th6
chimg kho6n dAu tu. Cdngty qu6n l;i rtri ro vA
vi cla d4ng h6a danh mgc d6u tu.
bi 6nh hu&ng b0i c5c rii ro vO gi|tri tuong lai cira
gia.n,irg kho6n bing c6ch thicihp hpn mrlc dAu tu
Bdn thuyit minh ruy ld mot b0 pluin ho. p thdnh vd phdi duqc dqc cilng voi Bdo cdo tdi chinh hqp
c6nc rv cd puin vAr,r rAr vA xEp oO nar lnDia chi: Tdng7, s6 +S trigu ViQt Vuong, phuong Bni Thi Xudn, qufln Hai Bd Trung, Ha Ngi
sAo cAo ret cuiNs ugr NuAr ctUaNIEN oQ
Quf 3 cira n6m tdi chinh ki5t thric ngiy 3l th6ng 12 ndm20l5Bin thuy6t minh Brlo c6o thi chinh hqp ntr6t giira niOn tIQ (ti6p theo)
Ban T6ng Gi6m tltic COng ty dinh giitmfc <lQ inh hudng do bi6n dQng cria gi6 chring kho6n d6n
lgi nhufln sau thu.l ua uOri"tr.i so htir cta C6ng 8 ld kh6ng d6ng k6 do khoin ddu tu chting kho6n
c6 gi6 tri nh6.
Rt)i ro vi gid hdng h1a/nguyAn vqt li€u
C6ng ty c6 rti ro vC sU bi6n clqng cta gi6 hdng h6alnguy0n vat lieu. C6ng ty quin l1f rrii ro v0 gi5
hanfhOalnguy0n vdt ligu bingc6ch theo d6i_chat ch€ c6c th6ng.tin vd.tinh hinh c6 li6n quan cfia
thi tiuong nhim quin ly thdi di6m mua hang, kti hopch sAn xuAt vd mric hdng t6n kho mQt c6ch hqp
ly.
C6ng ty chua st dgng c6c c6ng cg ph6i sinh <l6m bio dO phdng ngira c6c rui ro v€ giri hdng
h6a/nguy6n v6t liQu.
4d. Tdi sdn etdm bfioTdi sdn nhqn thii chiip ct)a don vi khdc
Cdng ty kh6ng c6 tdi sin tdi chinh thr5 ch5p cho c6c tlcrn vi kh6c cflng nhu nhfln tdi sin th€ chdp tu
c6c don vi khSc t4i ngdy 30 thSng 9 n5m 2015 vitt4i ngdy 3l th6ng 12 ndm 2014.
5. Gi6 td hqp ly cfra tii sin vir nq phii trfl tiri chinh
Gi6 trighi s6 Gii tri hgp li^l I.. .so cuot l(v S5 tIAu nrm ^t I., .
so cuor Ky S5 diu nIm
Tdi sdn tdi chinh
Tidn vd c6c khoin tucrngduong ti0n
Phdi thu kh6ch hang
C6c khoan cho vay
C6c khoan phii thu kh6c
Tdi san tdi chinh sin sdng d6
ban
c0ng
Nqphdi firt fii ch{nh
Vay vd ng
Phii trd ngudi b6n
C6c khoan phdi tri kh6c
c0ng 366,744,209,020
17r,299,600,443
59,396,057,478
700,000,000
6,293,r89,744
3,025,866,500
25,305,888,143
53,089,324,38 I
8,500,000,000
2,153,102,906
4,001,212,500
171,299,600,443
59,231,223,866
700,000,000
6,293,189,744
3.025,866,500
25,305,888,143
52,973,940,853
8,500,000,000
2.153,102,906
4,001,212,500
34oJu!r4!6s_ L1!9wfi0_ 240,549,880,553 92,934,144,402
221,955,778,755 190,711,821,933
35,303,855,045 30,047,820,570
109,484,575,220 61,110,121,395
366.744,209,020 281,869,763,898
221,955,778,755
35,303"855,045
109,484,575,220
190,711,821,933
30,047,820,570
6l,l 10,121,395
281,869,763,898
:)
tr),/Se
v
Gi6 tri hqq ly cta c5c tdi sin tdi chinh vd nq ph6i tr6_tdi ctrjn.tr. Ar1gc. P,hel.,i"htheo gi6 tri c6 tho
dugc chuyendoi trong mQt giao dich hien taigita c6c b6n c6 dAy dri hi6u bi6t vd mong mutin giao
dich.
COng ty sri dgng phucrng ph6p vd gi6 <linh giit tri hqp ly cira ti6n vd c6c kho6n tuong <luong tidn,
phnilhu kh6ch hdng, cho iay, cic khoin ph6i thu Y,hic,vay,phditrb ngudi b6n vd c6c khoin phii
iri kh6c ng4n han **g <tucrng gi| tri s6 sSch (d1 t* dr,r phdng cho phdn u6c tinh c6 khi ndng
kh6ng thu h6i duo. c) cria c6c kho6n mpc ndy do c6 kj' h4n ngin'
BA"W drh d;k ;;'Ot bA ph1" iqp ihi*h ua phdi duqc dpc cimgvoi Bdo cdo tdi chinh hqp nhiit gifta nian d0 45
c6ne w cd pnAn vAr,r rAr vA xEp oO nnr nnDia chi: TAng 7, si5 +5 trigu ViQt Vuong, phuong Bni Thi Xu6n, qufln Hai Bd Trung, He Noi
sAo cAo ret cuiNH nop NsAr crUaNGN o0Quf 3 cira nim tdi chinh k6t thric ngdy 3l th6ng 12 ndm20l5Bin thuy6t minh B6o c6o tii chinh hqp ntrit giira niGn tIQ (tiiSp theo)
TrAn Thi Thanh Hio..i
Nguor lep Dreu
Cdng ty chua thgc hiQn drinh.giS chinh thric c6c tdi sin tdi chinh sin sdng AC Un chua ni6m y6t.
Tuy nhien, Ban T6ng Gi6m d6c C6ng ty <l6nh gi6 gi6 tri hqp ly cria chc titi sin tdi chinh ndy kh6ng
c6 sp kh6c bi-et trqng y6u so vli giltrf ghi s6.
Cic Sy kiQn phit sinh sau ngiy k6t thrlc k] x6 todnKh6ng c6 sg kiQn ndo ph6t sinh sau ngdy k6t thric kj, t6 toan y6u cAu phni di6u chinh sti liQu ho{c
c6ng b5 tr6n 86o c6o tdi chinh hqp nh6t giira ni0n c10.
ffi,*/ L*\vAruto\w
',ONG TY
PhSm Thi H6ng NhungK6 toin truong
2Sthhng 10 nim 2015
Cudngng Gi6m tt6c
minh ndy ld m1t bO pkin hqp thdnh vd phdi atttqc dqc citngvdi Bdo cdo tdi chinh hqp nhiit gifra niAn dd