TAI CHINH / x NHAT BAO CAOvinatrans.com/uploads/userfiles/file/BCTC HOP NHAT QUY 3...135 5 Phaithu...
Transcript of TAI CHINH / x NHAT BAO CAOvinatrans.com/uploads/userfiles/file/BCTC HOP NHAT QUY 3...135 5 Phaithu...
BAO CAO TAI/_x
CHINH HOP NHATcOxc rY co PHAN GrAo NHAN KHo vAN
NGOAr rntIONG VrTT NAM ' -
quf lrr -xAM 2018
eAxc cAN Dor xn roAN HgP xnArTqi ngdy 30 thdng 09 ndm 2018
TAISAN
roo a.. rAtsANNcANr4N
I l0 t. tiin vh c6c khoin tuong du'ong tidn-l11 t tie,t112 2 C6c khohn tuong duo-ng tidn
120 tt. OAu tu thi chinh ngin h4n
121 1 Chring kho6n kinh doanh
123 3 DAu tu'nim giir d6n ngdy drlo h4n
130 IIL Cric khorin phrii thu ng6n h4n
l3l 1 Phaithu ngdn h4n cha kh6ch hing
132 2 Trd tru6c cho ngudi b6n ngin h4n
135 5 Phaithu vd cho vay ng6n h4n
136 6 Phai thu ngin h4n kh6c
137 7 Dg phdng phai thu ngin han kh6 ddi
140 lV. Hing tdn,kho
141 I Hdng t6h kho
150 V. Tni sin ngin h4n khric
151 1 Chi phiira tru'6c ngin hpn
152 2 Thu6 gi6 tr! gia tdng duo.'c kh6u tru
153 3 Thui5 vd c6c kho6n kh6c phai thu Nhd nu6c
Thuv6tminh
t4
C6ng ty C6 phin Giao nh6n Kho vfn Ngo4i thuong ViQt Nam 86o c6o tiri chinh hq'p nh6t
s6 +60'Nturfn i6t rrranrr, 'quan
+, rp no-cii Nam *
r<y te toan tir o t/ozlzo I 8 dcn 3o/09/20 t a
30/09/201 8 01t0112018Mflso
3
VND
240.399.451.965
53.501.440.819
43.001.440.819
r 0.s00.000.000
128.160.000.000
128. r 60.000.000
s8.533.403.684
28.026.169.879
546.198.605
30.649.512.200
(688.477.000)
136.112.053
136. 1 12.053
68.495.409
37.1 16.000
3t.379.409
\,T.{D
24s,832.119.788
41.340.607.350
3s.840.607.350
1 1.500.000.000
103.300.000.000
103.300.000.000
94.301.924.244
32.818.30s.508
1 11.709.698
39.000.000.000
23.066.386.038
(688.477.000)
158.092.423
758.092.423
125.495.771
21 .319.000
24.917.350
79.259.421
12
B5o c5o tli chinh hg'P nhfltC6ns tv C6 phin Giao nh$n Kho vQn Ngo4i thu'o'ng ViQt Nam
So +66 Neuven fat Thanh. Quan 4. TP Hd Chi Minh Ki, k0 to6n tn' 01/07/201 8 aq]9to2tz9ts
sAxc cAx o6r xn roAN HqP NHArTgi ngdy 30 thring 09 ndm 2018
(tiiip theo)
TAISAN
B. TAISANDAIHAN
210 l. Cric kho6n Phii thu diti h4n
216 6 Phai thu ddi h4n kh6c
220 lL Tni sin cii dlnh
221 I Tdi sein cO dintr hfiu hinh
222 - Nguy€n gid
223 - Gid tri hao mdn lu! kii
227 3 Tdi san cO dint-, v0 hinh
228 - NguyAn gid
229 - Giii tri hao mdn lu! kd
250 V. Ddu tu tiri chinh dhi h4n
252 2 DAu tu vdo c6ng ty li€n doanh, li6n k6t
253 3 DAu tu g6P v6n viro don vikh6c
254 4 DU phdirg giam gi6 ddu tu tdi chinh ddi han
255 5 DAu tu nim git d6n ngdY d6o han
260 VL Tni s6n'dhi h4n khic
261 1 Chiphi trd truoc ddi hani
270 ToNGCQNGTAISAN
Thuy6tminh
30/09/2018MA
so
200
01/01/2018
l0
VND
233.986.660.611
37s.000.000
375.000.000
24.556.713.818
14.851.857.05s
47.0 3 6.292.3 09
(32.t 84.43s.254)
9.704.8s6.763
9.91 1.978.000
(207.t2I.237)
208.552.1s2.694
139.002.s33.236
30.808.434.258
(2s8.814.800)
39.000.000.000
s02.194.099
502.794.099
VND
202.659.977.860
385.494.000
38s.494.000
26.939.792.149
17.2t5.728.618
47.502.300.216
(30.286.571.628)
9.724.064.131
9.911.978.000
( I 87.91 3.869)
17 4.543.328.419
126.562.204.311
30.808.434.258
(487.310. 150)
I7.660.000.000
191.362.692
791.362.692L2
414.386.112.57 6 448.492.097.648
C6ng ty C6 Giao nhQn Kho vQn Ngo4i thuo'ng ViQt Nam 86o c6o tiri chinh hg'P nhit
56 406 Ng rat thanh, Qudn 4, TP Ho chi Minh K! k6 to6n tu 01/07/2i18 <!9130/02/2e]!
BANG cAx o6r rn roAN HqP NHArTqi ngdY 30 thdng 09 ndm 2018
Qi€p theo)
ThuyOt
minh
30/09/201 8 0t /01/2018Mfr
soNGUON VON
3OO C. NO,PHAITRA
31 0 I. Ng' ngin h4n
31 1 1 Phai tra ngudi b6n ng6n han
313 3 Thu6 vir c6c khohn phai nQp Nhd nu6'c
31 4 4 Phai tra ngucri lao dQng
315 5 ChiphiPhaitrang6n hPn
319 9 Phai tra ngin hPn kh6c
320 l0 Vay vd no. thu6 tiri chinh ngin han
322 l2 Qu! khen thucrng, Phirc loi
330 II. Nq'diti h4n
33"7 7 Phai tra ddi h4n kh6c
4OO D. VONCHU56HUU
410 L Vlin chii sii'hff'u
41 1 1 VOn g6'P cua chu so- hfi'u
414 4 Vdn kh6c cua chu so hiru
421 1 l to. i nhuQn sau thu6 chua ph6n ph6i
421a LNST'chwa phan phoi ttty kin den ot6i ndm trroc
42 1 b LNST chwa Phitn Ph6i k) ndY
429 13 Lo. i ich cO dOng kh6ng ki6rn so6t
440 ToNGCQNGNGUONVON
Nguy6n Thi Tri Trinh
414.386.112.516 448.492.097.648
l3
t4
15
16
l5
VND
78.038.319.278
77.804.419.678
ls.26s.314.532
3.s44.477.915
13.173.342.436
5. 1 33.286.820
28.521.720.04s
12.166.277.930
233.899.600
233.899.600
396.347.793.298
396.347.793.298
255.000.000.000
136.193.960
139.488.436.050
I 03.7 3 I .08 3.81 3
35.757.352.237
1.723.163.288
\rT{D
60.990.359.049
60.7 s6.459.449
21.983.131.810
2.435.025.637
17.577.398.932
2.745.239.640
6.141.752.483
9.873.910.947
233.899.600
233.899.600
387.s01.738.599
387.501.738.599
255.000.000.000
136. I 93.960
130.681.083.813
87.608.2 3 4.4 31
4 3.07 2.849.3 7 9
1.684.460.826
l7
T6ng Gi6m d6c
rP. HO Chi Minh, ngay
'thi My Trang
I(6 to6n truollgNguoi lAp bi6ul0 thdng 10 ndm 2018
|r)ra€r-s^r)r-€!aa'f).oI r = = 8Afi"1 = 38 H Sa J J ..; r- K+*3 'r: == J JZ!?^?..to&l!cr+€d5r6t-\O\OU:t\XvtS6l'9c\
\o\o€€qKi vl\Nc.u.).oq.!qv?\oi--:'hoon.ooqtO rO F- lO O\ O\tAl,a?AFNa.I*-:
.?€9O-1{t€\--:O€\aq 3 F 3 ERat c +G a s
i=qro.F=VE\on6raoeeeq"1 iinoq|l.,n,on-t'q\rrl.)Noo\-'O-io\jNooo.!it(\l*ao-)
99\ar-'.-\oe.13?irnAql.-r=R-+=fa-+O+FrZ 9 9 * \ Ile9-: ; n:1 ;oi.{F-onooUXU.)'+
C q q \ ;;"i- \ : or F-+t\Or-r.J6i iO-;-.or-'qqoqr-*Rnqqvri Nqi\.rt+ .+ Fr \o .i ( iral,n.+-
€\OO::oocOn,ulcOa qsnq fr I = R! n SE + S ^i 'oelg$mN0O(ar-V)9r,ci S-':oi q!!f,9?=a!Oc.o\.+eO\$(.rNalt ,r; .';*
n v) v) r--ZFts\'U)t,alr)- \o \o c.t
'+ !+ \oaoqai-F-OOF-*FF-oomrata.+
)c! >E .cE
,<c( '>) =io= i'=.<O _'t9 I ,e
>a'(C'r= tl,il
^cg.- ?rE.<o =
.(o g )cg..i'E :ri E'!
F-
NI
ro
a
alI
d)
oO
S\I
cl
O.'o
\<()
: (6'
(G.
trEO
JF;tm
\<cq()bn
ao0
x
= Ii!/
a9IJ
ts
N c.)N a.l r-l sil
ro
\<GQ0n
b0
/<6
aA
rn+Nlli *oza
Fr
Fz
Hl+()tz
Hi*lzV
z
F.,
D
3V
U
oo
al
<oiooo
a(--O
o<c.):l
6tN .i- \oclNNc\)
\<c!
z<o.
oo-!sS'E82,
69.:-bO..azi
<G. i>-9V
V .E.
=(fi,' v
,<d '
- ?.(-)
u bl)
>-,2bno
tO..aQ6
cO
Sa\
)$
sts
s\.a'$
U.(o
sN
=€eNNlr)cotQOo\-H
la aIF- ta6I
tl
r- a.l t al?o\oo-or]n R n6t6I-iraoe\F€ra(.)\raao
\o o\ a.l roO\rA<.tlnf.)t,arao\ o\
00 \o r+ ?ots- € F- tr-\v?$+f- o\6!iqqNl,Of-N
..i
.I€
\oraooN?a\o6I
o\\o$ra
\oFTra
\o\ora
?o00lao\
tror-rora00
a.l
tr-vl
2"1vl
zaNc'.1
cn
a-
?6ivr;Ncl
7E6
)d^tr .61
.<c '), EE.it i8"9 o.:/ - -=
;h\(q)r= 1t!i
,=* >116.<o :
.<o E rc!j':9 c,= E'S
f-
NI
?.,
aa--
NS4: co
.r-\*\:\-! F\ r'lor!- 4Dnv
oo
,0n
2, r'
cg .<o
UV
Fr
|ilitz
Hl*iHEiz
Ht*izVl,zt+t
Fr
Hi*l
3rftlv
U
L
' ,.o
l<Q .:
bnbozz
9\6
50
': o- '(6,<o.
.6. E'= ho =:r(5*Eo.E:q.4' tr E ')lb09C=ce-= AAtr:ll
-c.;iEetr -;: <o ,<o: = (./(, _ ':qv-.:I.=.<o=-E.=-.=luE'X v(.J .(or .<o O. --
-:L
-<u=--L-;Hid.E;
'.(roqnEtrJ-
i: <N! .s. .E. ,E b0.hVJ
qia/a
-C O. O. O. rG rdUJJJJJ\O€O\O-aI
ii6IN6t
p<[c
F
U
N
t--L'*oza tsN
E
^ ,- U.'l
F-
.(d;6
PCTO. a--:,
'.-il. Eca
o '<()
'!! €
.c! a\O\^
It-
.;ii -:
,-'<()
z<().
boFS
E>.d.:-
bn..azi(!E'r-a --iv\
V .8.:J
(6' v
tr=
,(cn '
- ?(O
,(o JU9n
b0otr$<O *aQ6
C6ng ty C6 phin.Giao nh{n Kho vfln Ngo4i thuo'ng ViQt NamSO 406 Nguy6n TAt Thdnh, Quin 4, TP HO Chi Minh
Brio c6o tii chinh hg'p nh6tKj, k6 torin fi Ol lol l2}l8 d€n 3010912018
BAO CAO LTIU CHUYEN TIBN TE HOP NHATTgi ngdy 30/09/2018
(Theo phwonC phtip gitin tiiip)
Lty k6 tn'cIAu. nim tl6n cu6iThul€t kj, niy nrmminh nay
VND
MASO
CHi TIEU
I. LUU CHTII'U\ TIEN TU'HOAT DQNG KINH DOANH
01 1 Lqi nhuSn trwtfc thud
2 Diiu chinh cho ctic khorin
02 - Ift6u hao tdi san cO dinh vd b6Lt dgng san dAu tu
03 - Cfic khorin d\r'phdng
04 - LAi, 15 ch6nh lcch ti gi6 h6i do6i do d6nh gi6 lai
c6c khodn rnuc tidn tq c6 gOc ngopi tC
- LAi, t5 tal hoat d6ng dAu tu
3 Lgi nltuQn tir hoqpt ilQng kinh doanh trwdcthay itdi vdn lwu ctQng
- Tdng, giamc6c khoan phai thu
- Tdng, giamhdng t6n kho
- Tdng, giiim c6c khoan phaitra GhOng ke lei
vay phailra, thu6 thu nhAp doanh nghi6p phai
12 - Ting, gi6m chi phi tra tru6c
l5 - Thuti thu nhAp doanh nghiQp dE n6p]:16 - Ti6n thu kh6c til hoat dQng kinh doanh
17 - Ti€n chi kh6c cho hoat dOng kinh doanh
20 Lru chuydn tiin thudn tii hogt itQng kinh doanh
05
08
09
t0
11
39.008.8 24.449
2.395.410.894
(228.49s.3s0)
(265.138.996)
(37.483.806.s88)
3.4 26.794.409
(1.446.068.323)
621.980.370
14.165.374.984
272.771.593
(2.472.38s.467)
1.000.000
(r .708.633.0r 7)
12.860.834.549
Liiy k6 tn'tIAunIm d6n cu6i
ki' niY nIm. tru'6'c
VND
29.831.926.5 53
2.477.530.98'7
(634.768.300)
30.242.643
(22.314.087.718)
9.390.844.105
(19 .377 .69s.941)
2r 8.859.366
(3.817.084.3 r4)
(575.824.860)
(3.s27.640.0s1)
(1.075.754.018)
(18.764.29 s.713)
C6ng ty Cii phnn Giao nhfln Kho vgn Ngoqi thuong ViQt Nam Brlo crio tii chinh ho.'p nhAt
i6 +60 Neuy?, r6t rnann, erAn +, rp H6"cii Nainh *
_ rj, k€ to6n tir 0l/07/2018 d6n 30/09/201L
nAo cAo LTIU CHUYEN TIEN TE HOP NHATTgi ngdy 30/09/2018
(Theo Phrong PhtiP gitin tiiiP)
ftiAp theo)
Ity k6 trl' oAunam den cuor
ki,niy nim
-
nay
VND
Thuy6tminh
M,i cHi TIEUso
il. LUU CHUYEN TrE\ TU'HOAT DQNG DAU TU',
21 1 Tien chidd mua sam, xAy dr,rng tdi san c6 dinhvA c6c tdi san ddi han kh6c
22 2 Ti€n thu tir thanh ly, nhugng b6n tdi san c6
dinh vd c6c tdi san ddi h4n kh6c
23 3 Ti6nchichovay,muac6cc6ngcpngcuadonvikhric
24 4 Ti6n thu h6icho vay, b6n lai c6c c6ng cu t.to
cua dtrn vi kh6c
25 5 Ti€n chi ddu tu g6p v6n vho don vl kh6c
26 6 Ti6n thu nOiAAu tu g6p v6n vdo don v! ldr6c
27 7 Ti6n thu 16i cho vay, c6 tirc vd lgi nhu4n duoc chia
30 Lnu chuyin tiin thuin tir hogt ilQng tliu ttc
IlI. LUU CHI.]YE\ TTE\ TU'HOAT DONG TAI CHiNH
6 ('f, r,rjlc. lgi nhuin dd tra cho chu scv huu:
Lru chuydn tiin thuiin tir hoqt tlQng tdi chinh
Lu'u chuy6n tidn thuAn trong kj,
Ti6n vir tu'o'ng tlu'ong ti6n tliu k)
Anh hurrng cua thay d6ity gi6 h6i doai quy d6i ngoqi t6
Tidn vdr tu'o'ng tlu'o'ng ti6n cuiii kj, 3
Nguy6n Thi Tf TrinhNgucri ldp biriu
ThiM! Trang
36
40
61
70
(108.000.000)
128.000.000
(84.000.000.000)
73.000.000.000
4.800.000.000
22.272.436.828
r 6.092.436.828
(23.064.e60.000)
(23.064.960.000)
5.888.311.377
47.340.607.350
272.522.092
Lfiv kii fi'diu-" -l A.nam den cuolkj' nhY nim
tru6'cVND
460.636.361
(72.000.000.000)
75.460.269.116
19.233. r0l.4l 8
23.1s4.006.895
(28.412.800.000)
(28.4 t 2.800.000)
(24.023.088.81 8)
56.s41 .15s.857
(30.242.643)
s3.s01.440.819 32.487.824.396
Tdng Gi6m d6cK0 to6n truong
fP. H6 Chi Minh, ngdy'fo rhdng t0 ndm 20t8
Cdng ty C6 ph6n Giao nhfln Kho vQn Ngo4i thu'o'ng ViQt Nam 86o c5o thi chinh hg'p nhit
THUYET MINH gAO CAO TAI CHINH HOP UTTATI$, kd todn tir ngdy 0t/07/20118 iftn 30/09/2018
I. DAC DIEM HOAT DQNG CUA DOANH NCHIEP
Hinh thri'c s6'hfr'u v6n
Cong ty C6 phan Giao nhAn I{lo vdn Ngoai thuong ViQt Nam dugc chuy6n d6i ti'Doanh nghiQp'nhd nu6'c theo
Quy6t dlnh sO O+O+ZqO-BTM ngdy 26 thing03 ndm 2007 ciaB6 Thuong M4i (nay ld 86 COng Thuo-ng).
C6ng ry hoat d6ng theo Gi6y chfng nh6n dang hj doanh nghiCp C6ng ty c6 phAn s6 O:OOO+8264 do So KC hoach vdDAu tu Thdnh ph6 H6 Chi Minh c6p lAn dAu ngiry 1610312010, d6ng h.i thay AOi tAn thri'6 (s6u) ngity 2210412015.
V6n di€u l€ cua COng ty tai ndy 3)l}gl2}ls ld: 255.000.000.000 d6ng;tuo-ng du,<rng 25.500.000 c6 phAn, m6nh gi6mQt c6 phAn ld 10.000 d6ng.
Linh vu'c kinh doanh: Giao nhdn, kho vdn ngoai thuoxg.
Nginh ngtrd trinh doanh
Hoat d6ng chinh cua C6ng fy trong nim:- Giao nhdn vAn tai hdng quii canh, hdng ngoai giao, hdng hQi cho tri6n ldm, thiCt bi cho c6c cu6c bi6u diSn vdn h6a
ngh6 thu6t, hdng c6ng trinh, si€u truoxg, si€u trong, tl6 ding c6 nhdn, hdng bii5u @ng, hdng m6u, tdi liQu chfng tubdng c6c du'dng hdng khong, duong bidn, duong s6ng, du,dng s6t, dudng bQ trong v2r ngodi nuo.c;
- Dai l1i, vd t6ng dai lli cho c6c hdng hdng kh6ng c6c dich v1r vQn tai hdng kh6ng vd hdnh kh6ch. M6i gioi thu€ vd chothu€ tdu trong vd ngodi nudc;
- Kinh doanh xu6t nh6p khdu truc ti6p vd nhAn uy th6c xu6t nhdp khAu c6c loai hdng h6a;
- I(inh doanh dich ,iu logistics vd quiin Iy chu6i cung ring;
- I(inh doanh dichrvu vdn tai da phuong thilc;- I(ho bdi vd lu'u gifi'hing h6a;
- Thuc hiOn dich vL tu v6n vC giao nhAn vAn tai, xu6t nhflp khAu, thu tuc hai quan, th6ng tin thi trud'ng theo ydu cAu
cua t6 chLic, c6 nhdn trong vd ngodi nuoc;
- l(inh doanh dich vu chuyen ph6r nhanh:
- B6c x6p hdng h6a; Van tai hdng h6a bing dud'ng bQ; Ho4t d6ng dich vu h6 tro. truc ti€p cho vQn tai dud'ng thuy;Vdn tai hdng h6a dudng sdt; VQn tai hdng h6a ven bi6n vd viSn du'ong, Vfln tai hdng h6a duo'ng thuy vd n6i dia;
- Hoat d6ng dich vu h5 tro- truc ti6p cho v6n tai duong s6t vd dud'ng bQ (trri h6a long khi d6 vAn chuydn).
C6u trric t6p iloinC6ng ty c6 01 c6ng ty con cluo-c ho-p nhAt biio c6o tdi chinh tai thoi di€m 3OlO9l20l 8 bao g6rn:
T€n c6ng ly Dia chi Ti lC Tli 16 quy6n Hoat d6ng kinh doanh chinh
loi ich bi€u quy6t
@ TFH6(h,* 92Jr% 92Jr% varr"harsh6"d*rgboVina Vinatrans Minh
C6ng ty c6 ciic c6ng ty li6n ktSt duo. c kri to6n theo phuong phrip v5n chu so hffu tai thoi di6m 3010912018 trong 86ocdo tdi chinh ho.p nh6t bao g6m:
TCn c6ng ty Dia chi Ti lq Tj, 16 quy6n Hoat dQng kinh doanh chinh
lo-i ich bi6u quy6t
c6ng ty TNHH Van rai ViCt Tp H6 chi 21,10% 2t.lo% Kinh doanh v6n tai da
Nhar Minh phuong thr.i'c
C6ng ty TNHH Nissin TP HO Chi 29.00% 29.00% Kinh doanh vAn tai da
Logistics (Vi6t Nam) Minh phuong thuc
Cdng ty C6 ph6n.Giao nh$n Kho vQn Ngo4i thuong Vi6t Nam
s6 406 Nguy6n T6t Thdnh, Qu6n 4, TP Ho Chi Minh86o c6o tiri chinh ho. P nh6t
ke toAn tn'01/07/2018 d6n 30/09/2018
c6ng ty TNHH Agility TP H6 Chi
Minh
C6ng ty TNHH Lotte TP H6 Chi
Vinatrans Global Logistics Minh(Vi€t Nam)
29.00% 29.00% Kinh doanh vin tiii da
phuo-ng thilc
49,00% 49,00% Kinh doanh v6n tai da
phuo-ng thLic
2. CHE DQ VA CHiNH SACH K6 TOAN Ar UUXC TAI CoNG TY
2.1. Ki, k6 toan, tlon vi tii,n tC sii'dgng trong k6 todn
I(j,k6 to6n n6m cua COng ty theo ndm duong lich Uat aAu tU ngdy 01/01 vd k6t ttitic v2ro ngdy 31/12 hdng ndm.
Don vi ti6n tQ su dqng trong ghi chdp k6 toan ld Ddng ViQt Nam (VND).
2.2. Chuin muc vir Ch6 dO tr6 torln 5p dgng
Che dO kd todn dp dang
C6ng ty 6p dung Che da I(r5 to6n doanh nghiQp ban hdnh theo Th6ng tu s6 200/2014/TT-BTC ngity 2211212014 cua
Ba Tai chinh, Thong tv s6 fi12016/TT-BTC ngity 2110312016 cua Ba TAi chinh v6 viQc su'a d6i, bO sung mQt s6 aieu
cua Th6ng tu sO 200/20l4/TT-BTC vd Th6ng tu sO ZOZIZO\4ITT-BTC huong d5n Phuong ph6p l6p vd trinh bdy b6o
c6o tdi chinh ho-p nhAt.
Tuyin bo vi viQc tuan rhu Chulin mvc kii todn vd Ch€ dO kd toan
C6ng ty d6 6p dung c6c ChuAn mU'c kd to6n ViQt Nam vir cdc vdn ban huong d6n ChuAn mu'c do Nhd nudc dd ban
hdnh. C6c B5o c6o tdi chinh duoc lQp vd trinh bdy theo dring moi quy dinh cua tirng chuAn mp'c, th6ng tu hu6ng d6n
thgc hi6n ChuAn muc vd Chd d6 kC to6n doanh nghiQp hiQn hdnh dang 6p dqng.
2.3. Co sd'l0p B5o\p6o tiri chinh ho.'p nh6t
86o c6o tdi chinh hA'p nh6t cua C6ng ty duoc l{p tr6n co so ho. p nhAt gao c6o tdi chinh cua C6ng ty vd 86o c6o tdi
chinh cua c6ng tylcon do C6ng ty ki6m so6t (c6ng ty con) duoc lQp cho ndm tdi chinh k6t tntc ngdy 3l th6ng 12
hdng ndm. Vi€c kidm so6t d4t duo-c khi C6ng ty c6 kha ndng ki6m so6t c6c chinh s6ch tdi chinh vd ho4t dQng cua c6c
c6ng ty nh6n dAu tu nhdm thu dugc lo-i ich tu hoat dQng cua c6ng fy ndy.
B5o c6o tdi chinh cua c6ng ty con duoc 6p dung cdc chinh s6ch kC to6n nhAt qu6n v6'i c6c chinh s6ch k6 to6n cua
C6ng ty. Trong rruong hop cAn thi€t, Bao c6o tdi chinh cua c6ng ty con duo-c di6u chinh Ati Oam bao tinh nhAt quSn
trong c6c chinh s6ch kt5 toAn du'gc 6p dung t4i C6ng ty vd c6ng ty con.
C6c s6 dn, rhu nh6p vd chi phi chu y6u, k6 ca c6c khoan l6i hay 16 chua thUc hi6n ph6t sinh tiL c6c giao dich n6i bO
duo. c loai tril khi ho-p nh6t 86o c6o tdi chinh.
Lo. i ich cua c6 d6ng kh6ng ki6m so6t
Lgi ich cia c6c c6 d6ng kh6ng ki6m so6t ld phAn lqi ich trong 16i, hodc 16, vd trong tdi san thuAn cua c6ng ty con
kh6ng duoc nim git'boi COng ty.
2.4. C6ng cu tii chinh
Chi nhan bun dau
Tdi san tdi chinh
Tdi san tdi chinh cua C6ng ty bao g6m ti6n vd c6c khoan tuong duong tidn, c6c khoan phai thu kh6ch hdng vd phai
thu kh6c, c6c khoan cho vay, c6c khoan dAu tu ng[n han v2r ddi hpn. Tai thdi di6m ghi nhin ban dAu, tdi san tdi chinh
dugc xdc dinh theo gi6 mua/chi phi ph6t hdnh c6ng c6c chi phi ph6t sinh kh6c li6n quan truc ti6p d6n vi6c mua, ph6t
hanh tdi san tdi chinh d6.
C6ng ty C6 phdn Giao nhfln Kho v{n Ngo4i thuo'ng ViQt Nam56 406 Nguy6n T6t Thdnh, QuQn 4, TP HO Chi Minh
B:io c6o tiri chfnh hg'p nh6tKj,k6 torin t* O1lO7l2}l8 d6n 30/09/2018
No- phai tra tdi chinh
Nq phai tra tdi chinh cua C6ng ty bao g6m c6c khohn vay, citc khoan phai tra ngudi b6n vii phai tra kh6c, chi phiphai tra. Tai thoi di6m ghi nhfln lAn dAu, c6c khoan no.'phai trii tdi chinh cluo.'c x6c dinh theo gi6 ph6t hdnh cQng c6c
chi phi phdt sinh li6n quan truc ti6p d6n viQc phat hdnh nq phai tra tdi chinh il6.
Gid tri sau ghi nhdn ban ddu
Hi6n tai chua c6 c6c quy dinh vC drinh gi6 lai c6ng cq tdi chinh sau ghi nhQ.n ban dAu.
2.5. Chc nghiQp vu blng ngo4i tQ
C6c giao dich bang ngoai tQ trong ndm tdi chinh dugc quy d6i ra d6ng ViQt Nam theo t1i gi6 thuc t6 tpi ngdy giao
dich. T!' gi6 giao dich thpc t6 ndy duo. c x5c dinh theo nguy6n tic sau:
- Khi ghi nh6n no phai thu la t)i gi6 mua cua ngdn hdng thucrng m4i noi C6ng ty chi dinh kh6ch hdng thanh toiin t?itho'i di6rn giao dich phrit sinh;
- Khi ghi nhdn no phai tra la ti giaban cua ngdn hdng thuong mai noi C6ng ty du kiOn giao dich tai thoi di6m giaodich ph6t sinh;
- Kii mua sim tdi sdn hodc thanh to6n ngay bdng ngo4i te la b, gi6 mua cua ngdn hdng thuong m4i noi C6ng tythuc hi€n thanh toiin hodc tj gi6 giao dich thuc t6 n6u qi giri ndy ch6nh lqch kh6ng qu6 1o% so voi ti gi6 mua b6n
chuydn khoan trung bin}.
Ty gi6 giao dich thuc t6 khi rlanh gia tai cac khoan muc ti6n td c6 g6c ngoai td tai thd'i di6m l6p 86o c6o tdi chinhho-p nh6t duo-c xiic dinh theo nguy6n tic:- D6i voi khoan muc ph6n loai ld tdi san rip dung t1i gi6 mua ngoai t6 cua ngdn hdng thu'ong mai noi Cdng ty
thud'ng xuy6n c6 giao dich;^i. ,. .:- Doi voi ti€n gu i ngoai t€ 6p dung t1i gi6 mua cua chinh ngdn hdng noi COng ty mo tdi khoan ngoai t6;
- D6i voi khoan mirc phdn loai ld no. phai tra iip dung ti gi6 bAn ngo4i tC cua ngdn hdng thuorg mai noi C6ng tythudng xuy6n cdgiao dich.
TAt cit cdc khoan chOnh l6ch tli gi6 thu'c td ph6t sinh trong kj, vd ch6nh l6ch do d6nh gi6 lai s5 du c6c khoan muc tidn! . :-
t0 c6 g6c ngoai t€ tai thoi di€m ldp 86o c6o tdi chinh dugc hach to6n v2ro k6t qua hoat d6ng kinh doanh cua ndm tdichinh. Trong d6 ldi chdnh lech ti gi6 do d6nh gi6 lai s6 du cu6i kj, cua c6c khoiin mqc ti6n td c6 g6c ngo4i tQ kh6ngcluo-c sir dung d€ phdn ph6i lo. i nhuAn hodc chia c6 tf c.
2.6. Ti6n vir ciic hhorin tu'o'ng tlu'ong ti6n
-.i , ; .i -Ti€n bao g6rn tidn mat taiquy, tiCn gui ngdn hdng kh6ng kj,h4n.
C5c khoan tuong duong ti6n ld c6c khoan dAu tu ngdn han c6 thoi gian thu h6i kh6ng qu6 03 th6ng kC ti ngdy dAu
tu, c6 tinh thanh khoan cao, c6 kha ndng chuy6n A6i a6 Oang thdnh ciic luong ti6n x5c dinh vd kh6ng c6 nhidu riri rotrong chuyCn OOi tnann tien.
2.7. CAc khorin tlflu tu'tii chfnh
C6c khoan dAu tu ndm gifi'di5n ngdy d6o han bao g6m: Cac khoiin tien gu'i ngdn hdng c6 kj, han vd c6c khoan dAu tun[m gifi'd6n ngdy d6o han kh6c.
Trong 86o c6o tdi chinh ho'p nh6t cac khoan dAu tu vdo c6ng ty li6n ki5t duo. c kr5 todn theo phuo'ng ph6p v6n chu sn
hiLu.
C6c khoan dAu tu vdo c6ng cu v5n cua do'n vi kh6c bao gdm: c6c khoan dAu tu vdo cdng cu v6n cua don vi kh6ckh6ng c6 quy6n kitim sodt, d6ng ki6m so6t hodc co anh huong dang kii a6i vO'i b6n duo-c dAu tu. Gi6 tri ghi s6 ban
l0
\,1
C6ng ty C6 phAn Giao nh$n Kho vfln Ngoqi thuong Vi6t Nams6 406 Nguy6n T6t Thanh, Quan 4, TP Ho chi Minh
86o c6o titi chinh hcrp nh6tKj, k6 to6n tn Cirl}7l2OI8 d6n 30/09/2018
dAu cua c6c khoiin dAu tu ndy dugc duo. c x6c dinh theo gi6 g6c. Sau ghi nh4n ban dAu, gi6 tri cua c6c khoan dAu tu
n2ry duo. c x6c dinh theo gi6 g6c trir di du phdng giam giri khoan dAu tu.
Dp phong gi6m gi6 c6c khoiin dAu tu duo. c lfp vdo thdi di6m cu5i nAm cq th6 nhu sau:
- DOi v6'i khoan dAu tu nim giir ldu ddi (kh6ng phdn lo4i ld chring khodn kinh doanh) vd kh6ng c6 anh huong d6ng
tO a6i vOi bdn duoc dAu tu: n6u khoan ddu tu vdo c6 phi6u ni6m y6t hoflc gi6 tri h-o. p lj cua khoan dAu tu dugc
x6c dlnh tin c6y thi vigc lflp dU phdng dga tr6n gi6 tr! thi trud'ng cira c6 phit5u; n6u khoan dAu tu kh6ng x6c dinh
duo. c gi6 tri hop lli tai thdi di6m b6o c6o thi vi6c lflp du phdng cdn cf vdo Bdo c6o tdi chinh tai tho-i di6m trich
lflp du phdng cua b6n duo. c dAu tu.
- EOi vdi c6c khoan dAu tu ndm gifi d6n ngdy d6o h4n: cdn cri kha ndng thu trOi Oii tap du phdng phai thu kh6 ddi
theo quy dinh cua phSp ludt.
2.8. Cric khorin ng'phiii thu
C6c khoirn phai thu clugc theo d6i chi ti6t theo kj, han phai thu, dOi tuo.'ng phai thu, 1o4i nguy6n tQ phai thu, vd c6c
y,5u t6 khac theo nhu cAu quan l! cua C6ng ry.
Dq phdng no phai thu kh6 doi du'o. c trich l6p cho c6c khoan: ng phai thu qu6 h4n thanh to6n ghi trong ho-o d6ng kinh
t6, c6c khti u6'c vay no, cam k€t hclp d6ng ho4c cam k6t no. vd ng phai thu chua d6n h4n thanh to6n nhu'ng kh6 c6
kha ndng thu h6i. Trong d6, vi6c trich lQp dU phong no. phai thu qu6 h4n thanh to6n duoc COng ty cdn cri vdo thoi
gian tra no- g6c theo ho. p cl6ng mua biin ban dAu, kh6ng tinh d6n vi6c gia hqn ng giti'a c6c b6n vd no. phai thu chua
d6n han thanh to6n nhrmg kh6ch ng dd ldm v?ro tinh trang phd san hodc dang ldm thu tgc giai th6, mAt tich, bo ff6n.
2.9. Hhng t6n kho
Hdng t6n kho duo-c ghi nhQn ban dAu theo gi6 g6c bao g6m; chi phi mua, chi phi ctril Uien vd c6c chi phi li6n quan
truc ti6p kh6c ph6t sinh d6 c6 duo-c hdng t6n kho o dia di6m vd tr4ng th6i tai thoi di6m ghi nhdn ban dAu. Sau ghi
nhAn ban dAu, tai thd'i di6m ldp 86o c6o tdi chinh n6u gi6 tri thuAn c6 th6 thUc hi6n duo-c cua hdng t6n kho th6p hon
gi6 g6c thi hdng t6n kho duoc ghi nh6n theo gi6 tri thuAn c6 th6 thp'c hiQn duo-c.
Cia tri hang ton kho dugc x6c dinh theo phuong ph6p binh qu6n gia quy€n.
Hdng t6n kho duo. c h4ch to6n theo phuong ph6p kC khai thudng xuy6n.
Chi phi siin xu6t kinh doanh do' dang dugc tQp ho. p theo chi phi ph6t sinh thUc t6 cho tilng ho. p d6ng cung c6p dich
vu chua ho2rn thdnh.
Dg phong giam gi6 hdng t6n kho duo. c l6p vdo thoi di6m cu6i n6m cdn cf'theo s6 ch6nh lqch gita gi5 g6c cua hdng
tdn kho l6'n hon gi6 tri thuAn c6 th6 thuc hiQn duo. c.
2.10. Tni san c6 dlnh
Tdi san c6 dinh hiru hinh, tdi san c6 ainn v6 hinh dugc ghi nhpn ban d6u theo gi6 g6c. Trong qu6 trinh su dpng, tdi
san c6 dinh hiLu hinh, tdi san c6 dinh v6 hinh duoc ghi nh6n theo nguy€n gi6, hao mon lu! kC vd gi6 tri cdn lai. I(hAu
hao duo-c trich theo phuong phap duong thang.
Kh6u hao tii san c6 dinh duoc trich theo phuo-ng ph6p dudng thing voi thoi gian khAu hao duoc udc tinh nhu'sau:
- Nhd cu'a, vAt kiiln tnic- M6y m6c, thi6t bi
- Phuo'ng ti€n vdn tai
- Thi6t bi vdn phong
- PhAn m€m m6y tinh
- Quy6n su dung A6t tau aa;
25 - 50 ndm
03 - 08 ndm
06 - l0 n6m
03 - 05 ndm
08 ndm
Khdng kh6u hao
1t
. i ,q'r
Cdng ty C6 phfln.Giao nhgn Kho vfln Ngo4i thuo'ng Vigt Nam56 406 Nguy6n T6t Thdnh, QuQn 4, fp UO-Cfri Vinh
86o crlo tiri chinh hg'p nh5tk6 to6n fi 01t07t2o1r d€n30t09t2o1l
2.11. Chi phi tri tru'6'c
C6c chi phi tli phrit sinh li6n quan d6n k6t qui ho4t d6ng san xu6t kinh doanh cua nhi6u k! k6 torin duo-c hach to5nvdo chi phi trii tru6'c dti ph6n UO aAn vdo kt5t qua ho4t d6ng kinh doanh trong cric kj, ki5 toiin sau.
Vi0c tinh vd phdn b6 chi phi tra tru6c ddi han vdo chi phi san xu6t kinh doanh tirng kj, ki5 todn .luoc c6n cf vdo tinhch6t, mt'c d6 tung loai chi phi dC hra chon phuong ph6p vd ti6u thri'c ph6n b6 hqp ly. Chi phf tra tru6'c duoc phAn b6dAn vdo chi phi san xu6t kinh doanh theo phuong ph6p dudng thdng.
2.12. Cic khoin no.'phii trri
C6c khoan no- phai tra duo-c theo doi theo lci' han phai tra, d6i tugng phai tra, loai nguyen tQ phai tra vd cric y6u t6kh6c theo nhu cAu quan ly cua C6ng ty.
2.13. Chi phf phr{i trri
C6c khoiin phai tra ve tl6n thu€ dAt duo-c ghi nhdn vdo chi phi san xu6t, kinh doanh cua kj, biio c6o. Vi6c ghi nh6ncdc khoan chi phf thu€ ddt trich truoc vdo chi phi san xu6t, kinh doanh trong ndm aluoc thuc hi6n theo nguy6n tacphi hqp gita doanh thu vd chi phi ph6t sinh trong ndm. Ciic khoin chi phi phai tra s0 dugc quytit torin v6i s6 chi phithuc t6 ph6t sinh. 56 ch€nh l6ch gita s6 trich tru.6c vd chi phi thuc t6 duoc hodn nh6p.
2.14.Y6n chii sri'h[,u
v6n dAu tu cua chu so'hftu duo-c ghi nhdn theo s6 v6n thuc g6p cia chu so'hftu.
V6n kh6c thu6c V5n chu so hfiu phan 6nh sd v6n kinh doanh duo-c hinh thanh do b6 sung tir.k6t qua hoat dong kinhdoanh hodc do dugc,tdng, bi6u, tdi tro, d6nh gi6 lpi tdi san (ndu du'o-c ph6p ghi t6ng, giam V5n dAu tu cua chu sohfi'u).
I
Lo-i nhu6n sau thu6 chua phdn phOi phan 6nh k6t qua kinh doanh (15i, 16) sau thu6 thu nhap doanh nghi6p vA tinhhinh phdn chia loi hhuan hoac xu ty 16 cua C6ng ty. Vi6c phdn ph6i loi nhuAn duoc thuc hi6n khi C6ng ty c6 loinhudn sau thu6 chua phdn ph6i kh6ng vuoJ qu6 mrlc loi nhuAn sau thu6 chua phdn ph6i tr6n Bao c6o tdi chinh hopnhAt sau khi dd loai tru anh huong cia cdc khoan l6i do ghi nhAn tir giao dich mua gi6 re. Trud'ng ho-p tra c6 tric, Loinhu6n cho chu so hfi'u quii mric s6 loi nhuAn sau thu6 chua ph6n ph6i duqc ghi nhAn nhu trudng ho-p giam v6n g6p.Lo-i nhudn sau thu6 chua phan ph6i co th6 cluo'c chia cho c6c nhd d6u tu dua tr6n t1l, 16 g6p v6n sau khi duo-c Dai h6id6ng c6 d6ng ph6 duy6t vd sau khi dE trich lAp c6c qu! theo Di6u 16 Cdng ty vd c6c quy dinh cua ph6p luAt Vi6tNam.
C6 ttic phai tra cho c6c c6 dong duo.'c ghi nhdn ld khoan phai tra tr6n Bang Cdn doi t<6 toan cua c6ng ty sau khi c6th6ng bao chia c6 tric cua H6i d6ng Quan tri C6ng ty vd th6ng b6o ngdy ch6t quy6n nhdn c6 tuc cr.ia Trung tAm Luuky chting kho6n Vi6t Nam.
2.15. Doanh thu
Doanh rhu ban hdng
Doanh thu b6n hdng duoc ghi nhan khi d6ng thd'i thoa m6n c6c di6u kiQn sau:- PhAn l6'n rui ro vd lo-i ich gdn li6n v6'i quydn so hfi'u san phAm hodc hdng h6a dd duoc chuyen giao cho nguoi mua;- C6ng ty kh6ng con n6m gift quydn quan ly hdng h6a nhu'ngudi so'htu hdng h6a ho[c quyen ki6m sodt hdng h6a;- Doanh thu duo-c x6c dinh tuong d6i chic chin;- c6ng ry dd thu duo-c hodc se thu duoc lo-i ich kinh tt5 tt giao dich b6n hdng;- X6c dinh duo-c chi phi li6n quan d6n giao dich b6n hdng.
t2
B5o c6o tii chinh h-o'P nhStCdns tv C6 ph6n Giao nh{n Kho vfln Ngo4i thuo'ng ViQt Nam
So +6O"Nguyen T6t Thdnh. q Kj, kc tosn tn' 01/07/291 I ii!!42/29
Doanh thu cung cdP dichvu
Doanh thu .rn! .Ap dich vu duoc ghi nh6n khi d6ng thdi thoa mdn c6c di6u kiQn sau:
- Doanh thu dugc x6c dinh tuong d6i ch[c chan;
- C6 kha ndng thu duo-c lo.'i ich kinh t6 til giao dlch cung cAp dich vu d6;
- X6c dinh drio. c phAn c6ng vi6c dd hodn thdnh vdo ngdy lQp Bang c6n ddi kd to6n;
- Xtcdinh duo-c chi phi ph6t sinh cho giao dich vd chi phi dc hoan thdnh giao dlch cung c6p dich vp d6'
phAn c6ng viQc cung c6p dich vq dd hodn thdnh dugc x6c dinh theo phuong ph6p d6nh gi6 c6ng viQc hodn thdnh'
Doanh thu hoat d6ng tdi chinh
Doanh thu ph6t sinh ti.ti€n l6i, ti6n ban quy6n, c6 tri'c, lgi nhu4n dugc chia vdc6c khoan doanh thu hoat dqngtdi
chinh kh6c duo. c ghi nhfln khi thoa mdn dOng thdi hai (2) di6u ki6n sau:
- C6 kha n6ng thu dugc lgi ich kinh t€ tir giao dich d6;
- Doanh thu dugc x6c dinh tuo-ng ddi chdc chan'
c6 ttrc, lo-i nhu6n dugc chia dugc ghi nhfln khi c6ng ty duo-c quyAn nh6n c6 tfc ho4c duo,c quydn nhqn lgi nhudn tu
viQc g6p v6n.
2.16. Gi6 v6n hirng brin
Gi6 v5n hdng bdn trong kj, dugc ghi nhin phi ho.p voi doanh thu ph6t sinh trong nam vd dam bao tuAn thu nguyen
t6c thdn trong.
2.17. Chi phi tii chinh
C6c khoan chi phi dugc ghi nhdn vdo chi phi tdi chinh g6m:
- Chi phi hodc c6c,.khoan 16 li6n quan d6n c6c ho*t dQng dAu tu tdi chinh;
- op. it ong giam:gi6 chirng kho6n kinh doanh, du phdng t6n th5t dAu tu vdo do-n vi kh6c, khoan 16 ph6t sinh khi b6n
ngoai t6, t6 tyi gia n6i Ooai...
C6c khoan tr6n due-c ghi nhfln theo t6ng s6 ph6t sinh trong nim, kh6ng bil tru v61 doanh thu hoat d6ng tdi chinh'
2.18. Thu6 thu nhflP doanh nghiQP
Chi phi thu6 TNDN hi6n hdnh dugc x6c dinh tren co so thu nhAp chiu thut5 trong ndm vd thu6 su6t thu6 TNDN'trong
ndm tdi chinh hiOn hdnh.
2.19. Chc b6n li6n quan
C6c b6n dugc coi ld li6n quan n6u b6n d6 c6 kha ndng ki(im so6t hodc c6 anh huo'ng d6ng kC Ool vo'i ben kia trong
;ta. ;" quy6t dinh vd c6c chinh s6ch tdi chinh vd hoat dong' C6c bdn li6n quan cua C6ng ty bao g6m:
- C6c doanh nghiQp truc tiep hay gi6n ti6p qua m6t ho[c nhi6u trung gian c6 quy6n ki6m so6t C6ng fy hoflc chiu su
ki6m so6t cua C6ng ty, ho{c ctng chung sU ki6m so6t voi C6ng ty, bao g6m ca c6ng ty m9' c6ng ty con vd c6ng
ty li6n k6t;
- C6cc6 nh6n truc tit5p ho{c gi6n ti6p ndm quy6n bi6u quyt5t cua C6ng ty md c6 anh huong d6ng t<C OOI vOi COng
ty, nhiLng nh6n sg qru, t1, .t1, "1,6t
cua COng ty, nhfing thdnh vi6n mflt thii5t ffong gia dinh cua c6c c6 nhdn ndy;
- ctcdoanh nghi€p do c6c c6 nhdn n6u tr6n ia* nu" iitlp hoac gi6n ti6p phAn quan trgng quy6n bi6u quy6t hoac
c6 anh huong d6ng k0 t6i c6c doanh nghiQp ndy'
Trong vi6c xem x6t tirg m6i quan hQ cua cac bdn li6n quan dti phqc vq cho vi€c lflp vd trinh bdy 86o c6o tii chinh
t.,o..p ii.,6t gita ni6n d6, C6ng ty chf ! t6'i ban ch6t cua m6i quan hQ hon ld hinh thri'c ph6p li cua c6c quan h6 d6'
13
. !g'r
Brio crio tii chinh hq'P nhdtC6ng ty C6 phffn Ciao nh$n Kho v$n Ngo4i thuong ViQt Nam
sO +60 Neuven T6t Thdnh, Qufln 4, TP HO Chi Minh K1i kC toSn tir 01/07/2018 d6n 30/09/201 8
TIU\ VA CAC TCTOAN TU'ONG DUONG TIU\
Ti€n mflt
Ti6n gui ngdn hirng kh6ng kj' han
C6c khohn tuong duong tidn
3010912018 0r/01/201 8
\,ND
970.432.434
42.031 .008.385
10.s00.000.000
\AiD
1.899.826.603
33.940.780.747
11.500.000.000
T4i ngdy 3OlOgl2O18, c6c khoan tuong duong ti6n ld ti6n gui c6 ki' h4n tir' I thdng d6n 3 th6ng c6 gi6 tri
10.500.000.000 VND dugc gui tai c6c ngdn hdng thuong mpi voi ldi su6t ti 4,lYolndm d€n 5,5Yoln7;;;,'
4 . CACKHOANDAUTU,TAICIIiNHa) DAu tu'nim gifi'd6n ngiY tlio hgn
53.501.440.819 47.340.607.350
128.160.000.000 128.160.000.000
128.160.000.000 128.160.000.000
39.000.000.000 39.000.000.000
39.000.000.000 39.000.000.000
167.160.000.000 r 67. 160.000.000 t20.960.000.000 120.960.000.000
3010912018 01/01/201 8
G6 g6c G6 trighi so
-
G6 g6c Gaql€lflo
103.300.000.000 103.300.000.000Diu tu'ngin h4n
- Ti6n gui c6 lcj, han
- C6ng ty TNLIH
SOJITZ \4Qt Nam
Diu tu'dhi h4n
- TiAn guic6 lc! han
98.500.000.000 98.500.000.000
4 800.000.000 4.800.000.000
17.660.000.000 17.660'000.000
r 7.660.000.000 17.660.000.000
T4i ngdy 30/09/20'18, c6c khoan ti6n gui c6 k! h4n tr6n 3 th6ng vd du6i 72 thdng c6 t6ng gi6 tri 128'160 000 000
VND dugc gu'i tai c6c Ngdn hdng Thuong mqi vd C6ng ty Tdi chinh TNHH MTV Ng6n hdng Vi6t Nam Thfnh
Vuo.ng v6'i l6i suAt tit 6,5Yolndm d5n 10,25ohlnim'
C6ng ty Sojitz Logistics Corporation dA hodn t6t thu tgc chuy6n nhuo-ng v6n. Tai ngity 3010912018, C6ng ty theo d6i
gia tri aAu tu cdn Lai vdo c6ng ty TNHH Logistics Sojitz tai khoan muc DAu tu g6p v6n vdo cfo'n vi kh6c (tuo'ng fng
1% VOn di6u 16).
Khoan dAu tu dai han ld khoan ti6n gu'i,c6 kj'han ttr'13 th6ng den 3,6 th6ng.v6'ii6:q.qtl1ti 39'000'000'000 VND
duo-cgu'it4iNgdnhdngThuongmaiCOphanNgoaithYgTqVr.Ct-N::thinha'hHOChiMinhvdC6ngtyTdichinh TNHH MTV NgJn hang rTiqt i..tu- rhint viqng v6i l6i suAt 6,5ohlndm d€n9,25ohlndm'
t4
?ota.latr.o
N
^\o\oo\o=o+O\\o4.:.!oqo)a€hoo\q€qEcno\o(\+caooo-oc9qr)cr)N!+N\OC\
?aN?araraN
ao
^ t- oO t-- =f
4 c..l c.l vl c...!
-oom6 coo\ooqo?cltNOn+Or C..l t\toc-nt--\OO$a.l \O 6
N A
NC\N$
o\ o\ o\ o\t'-oOOO\ O\ o\NNCit+
-o -o .o .oN A A
^O\ O\ O\NNN+
o\ o\ o\ o\
NNN+
-zzzzOOUO.,O .,4 -,O .,oAAJr!ia. oi ar 0.FFFF
a03
Z.o. -.oa-Y
v(6. 6 6+.=7.=a!v
(o. oo =
<iu.cd q l'd.E..e'60EE:9>Z<,:.9b* * * *a.v2 Z Z 2Z.6FFFFa
_H b0 bo oo bo .o
rio:Q:o:Qo,EUI-)UUF-.]/<6H
,. i''5'r
$!
,O-=o
Soooo
.6
ua..8 .,E>.4o-e
=.(u.>r -oF
o -,o '?-.O .f oo:-
boboo
.,6'.!,>.4o-e,u, a->, -oF
b.z(o'
b.E<().
F
o(t
Ir-.1
oo
N
€(\hca
\<6)Hl
.z ,iu.d'
r+] u0
Z,a
V=.< ,.8UE
\<ali
AO
-3-.io
u..6.6-€oo
UQotr-
.cg. Q
.cdo
.<()&V
z<o.
b0-t
E>d':-
O0..azi,<6. i>-a --l
V .8.=
<R!. V
.(C! '6 ?ro
.(O 5ubx>,2l\Oo0o
<O.,aQ6
Cdng ty C6 phin Gio nhQn Kho vQn Ngo4i thu'ong ViQt Nam
SO +OO Nguyen TAt Thanh, Qu6n 4, @B5o c6o tiri chinh hq'P nh6t
k6 to6n tu 01/07/2018 dcn 30/09/2018
4 . CACKHOANDAUTU'TAICHiNHc) DAu tu' g6P v6n vio tkln r'l khic
30t091201,8 0l /01/201 8
G6 g6c DW phdng G6 g6c Dq phong
C6ng ty C6 phin-
Mnafreight
C6ng ty C6 phAn Giao
- nhQn VQn taiNgoaithucrng
NgAn hdng TMCP
- xu6t nhQp khAu MQt
Nam
C6ng ty C6 phAn Giao
- nh{n Vdn tai Mi6nTrung
C6ng ty TNHH Dich
- vu Hirng khOng Vdc to-
QuOc t6
COng ty TNHH DAu
- tu Ph6t tri6n"Thuongrnai Con duong \4Qt
C6ng ty TNHH
SOJITZ MCt Nam(*)
\iND
6.893.204.819
14.040.000.000
2.049.724.300
2.042.383.568
5.058.631.771
624.489.800
100.000.000
(258.8r 4.800)
VND
6.893.204.819
14.040.000.000
2.049.724.300 (487.310.150)
\,T.,JD
2.042.383.568
s.058.631.771
624.489.800
r00.000.000
30.808.434.258(258.814.800)30.808.434.258(487.310.150)
C6ng ty chua x6c dinh gi6 tri hgp Ii cua c6c khoan dAu tu tdi chinh ndy do ChuAn muc KC to6n Viqt Nam, Ch6 d0
I(6 to6n doanh nghiQp vi6t Nam chua c6 huong dan cu th6 v6 viQc x6c dinh gi6 tri h-o. p li'
t-l C6ng ty gifl lai t% v6n dAu tu vdo C6ng ty TNHH SOJITZ Vi6t Nam v6'i mqc dich nim gifi' l6u ddi'
5 . PHAITTIUCUI TCTACTTHANG3010912018 01/01/201 8
\,1{D
5.442.348.401
3.1 91.837.1 87
2.988.689.064
1.029.050.000
604.291.656
19.562.089.194
Phrii thu cria khdch hirng chi ti6t theo khrich hing c6 s6 du l6'n
C6ng ty TNHH C6ng nghiQp ning Doosan ViCt Nam
C6ng ty CO phAn Du lich vi Thuong m4i - \iinacomin
c6ng ty TNHH VAn tai ViCt Nhat
C6ng ty Li6n doanh Thudc 16 BAT Vinataba
C6ng ty TNHH C6ng nghi€P SEMCO
C6c khoan phai thu kh6ch hing kh6c
\AJD
2.248.016.221
2.612.145.064
924.000.000
1.350.401.714
20.89r.006.820
16
28.026.169.879 32.818.305.508
C6ng ty C6 phAn Gio nh$n Kho v{n Ngo4i thuong ViQt Nam,uan 4, TP H6 Chi Minh
86o crlo titi chinh hg'P nhfftkO toan fi 01lO7l2O18 d6n 30/09/2018So 406 Neuy6n TAt Thanh,
. PHAITHUVTCTTO VA.Y
Phii thu vO cho ray ngin h4n
- Cdng ty C6 phdn Gao nh6n Vdn tai Ngo1i thu<rng
cAc xsoAN PHAITHUxttAc
3010912018 01t0112018
\,ND \,ND
39.000.000.000
3010912018
39.000.000.000
0l/01/2018
Gi6 tri DU phdng Gi6 tri Dp phdng
\\ID
76.200.000
8.432.184.164
3.612.480.775
1.215.500.000
t7.313.147.261
\A]D \,ND
2.528.222.222
4.409.t21.107
L215.500.000
t4.913.542.709
\AJD
a) NgIn hqn
- Phai thu vd c6 tri'c vd lo-i
nhu6n duo-c chia- Phai thu vC tai tien gu'i, ti6n
cho vay
- T4mf'ng- Kf cugc, ky qu!- C6c khoan chi h6
30.649.512.200 23.066.386.038
- K5i cuo-c, ky quy 375.000.000 385.494.000
375.000.000 385.494.000
NO XAU
C6ng ty C6 phAn Th6p
QUATRON
HANGTONKHO
3010912018 0110112018
G6 g6c
VND688.477.000
Gi6 tri c6 th6
thu h6i
VND
Gi6 tri c6 th6
G6 g6c
VND
688.477.000
\ND
688.{77.000 688.477.000
30t09t2018 0r/01/2018
G6 gdc DuPhdng G5 g6c Du'Phong
\,ND136. I 12.053
\,ND \ND256.131.566
s01.360.857
\,ND
Nguydn li6u, vdt
li6u
Chi phi sdn xuAt
kinh doanh do
dang
r 36.1 12.053
t7
758.092.423
^ \r'l
oo
, ig'r
lala
F-la6V)cot
6t
?o.TF-la)at
=t.-at.-ttta
F-00Rra
nF.so\
o\r-6ra
=lf1aOra
c.lc.)c.l
*r;
oo
o<,N\cltr-
sr\.:ci-;av1
cn9@
-itr-
r;
\o
+c7)1t--
-..;
? x =
FlIi6 5 alorI3 =luvl - t;l.or\ JtO+ lrjl+
I
00
2 E Sl aX t--l -= QloE xIF.a vl 6l
" I..;
I
\o
F-€a.I
o\
6ra
o\iaF-\o
E \<(, .=-oJ-cP ,? ?9
=.,E' !. ie ,sg.o,E;i ? E,E E f ?E..,1 .4
.*Eg?':iete'l::e*'$; s E;:;:zailsds+i;5!!
m ro =l :rq q xtKi.- = o\lta
€ I nlqK E SIXo.i :.li6 l.i
lcoI
I
sro
€?o
aO00N€vN
6\oq€
aa;
.l
.i-
^oz.o
Ica;U
-66 c'..!aoc7)tr-+t-
A\o4..q?O
tr-00
. c.ii\o-i
n€=n4qao
t--
9
r-aoqtrrtar
Nr-
vcaN\Oqoqoo a-\qt,o) c\
\ora..1
?o\tr-
oo o\ !ic.l ...1 xLui x Ot
\o$gJ.'.! q 5-a.JjN
o\
R!n!a\om
H
O\ r)\o oo
$*NOc\-
N$<[email protected]; F-$+ON\o
b0
<o.Q
o
io(Oo
.(oF
o-O0 .cB
.(o
F
:A r,cse'O.o.,<o
..:o0
h
=A
-o.(o
dE
.,6 't
d.!o
sz
z
Prii)
z
Uza
-
\<d-Q OO
I c-l
Str
U\^^F-
.<c.)
z<o.
bo-
64. (,
bn;zr^-a-
rcE. ->$
v'E'Eq
(Ci. j
i.d
-':63.<d '
^ li(D
'<O =>,29\Obno(O..^Q6
C6ng ty C6 phin Gio nh$n Kho v$n Ngo4i thuong ViQt Nam B5o c6o tii chinh ho'p nh6tKj,ki5 toan tn 01lO7l2O18 d6n 30/09i2018s6 406 Nguy6n T6t Thanh, Qu6n 4, TP H6 chi Minh
ll TAISAN CO DINHVO HINH
Nguy6n gi6
SO du dAu nam
sti ou cu6i t<y
Gi6 tri hao mdn liiy k6
36 du'dAu n6m
- Kh6u hao trong ki,
Si5 uu'cui5i t<y
Gii tri cdn lqi. ':I al ngay dau nam
T4i ngiry "ulii
t y
a) NgIn hqn
Chi phi su dqng dudng bQ
Phibao hi6m
Quy6n su'
dung d6t
Phdn m6m
k6 toencOng
VND
9.623.759.000
\4.{D
288.219.000
VND
9.91 1.978.000
9.623.759.000 288.219.000 9.91 1.978.000
187.91 3.869
t9.207.368
I 87.913.869
19.207.368
207.121.2372 07.121.237
9.623.759.000 100.305.13 I 9.724.064.131
9.623.759.000 81.097.763 9.704.856.763
t-l La quyen su dung aat lau ddi tai 16 A8, dud'ng Trudng So-n, qu6n Tdn Binh, thdnh ph6 HO Chi Minh.
12 , CHIPHiTR{TRUOC3010912018 0110112018
\AID
37. 1 16.000
\,ND
21 .3 t 9.000
37.116.000 21.319.000:'
Ddi h4n
Chi phi c6ng cq dqng cg chd ph6n bO
Chi phisua chira lon A8 Tru'bng Son
Chi phi tra truoc ddi han khric
296.102.309
206.691.790
243.368.155
275.s89.056
272.405.481
502.794.099 191.362.692
I9
(\
o()
O
b.ll
o
tor<()
(.)
O
-52
o
bo
o
= ..d
s I
.A=
.,o x-,o .=
JOI!-E
>to
='.s,-d
oio IO!o<o.d9)2'
bo9F: '<()
'oe^.o.H.o(.) '<cc<o. -q'ie^g
..d *
o6 .cs5!
- .cdoo(-) ^6J .d
'5m
iv .oEtE>.
',O '6.i-o
--c5.C
'='!).:: O.
ld) id- .<6)>t5bo*<o6
=
'<a) o
Ce'a ii9.d
>r "oo=
^ g'r'
ra
qr-F-R$t+ulao
6
rat6I
6
€F-V)
€
F.ro
raN
la)rott\
6lRo\ra..!
t,-
n\O+t'-roO=nr)o.O4\\oqvlao\ocncoF-caO\Ocl.l\cl
t'-O+Nr- n a.l O\ooor)N
aZ
A\.oF-(.ln-=n\Orlnr)Z-+F-r)O>-ir;ri6irii0Or}c.)\Or-lnoqq\
r) (-.l \O r) O\mt---ao-ca<'on\o+ 6i J .-.1
AF-O.-)nnE=n6+ntr-ZF-F-canC\> iri oi ri o.i rio \o 4.1 ci alq\nqoe
mai+n-6-+6-ncloovlcl<_ ca
hal\o<f,E=r)O\Ooo€.:oq'1naoa-6lcat---caOod oi F-$ooo.\coca+
7nao'Noit--
-v
oo.
o.
a
o
o.
a
€aa
?n€o\
6l
oo
rO
ea€oo\
al
.IV?
=ara\oq[o
a.lta'.:t.'ltnt.lra
nat$oo$=o\nOO\O4 n\qq.l?NN6to\n
oF-€O.a+OnOr*dr;oor;O\ooc] tr-++ O\ 6 a.l C\lri 6i ri
^r*oo$LJo\6OO\O4n\qc'!cl?a\c!No.n6F-coOco
-C)no.\.$riridor;o. € a..l f--O...Nc.l6c'r!
n'oooa.l=6JOO*4c'tqq"1anF-<-€ a\\otr-\+\q\oqq
6l+\o+qc'.ln+6
a{ooc]qqclna-+€Gl \.o t'- <+\O t-- cO O.jdcj oa]+\o+oNnt
a.)
.(t
oo
rd
v,o
a
o
€Oai
O
rc
(.Io\
Z
.>
z
i..
ff)
:l.<(E I
-e ml
.EN I
.= ..e-,u
I
i =lu alA rl
?tI
.Etol
..o I
-\z I,>'LvlI
I
I
I
I
I
I
I
L
I
I
I
L
I
I
L
I
I
I
I
I
I
I
I
1
L
I
l
I
I
l
cl(!lZL
I<0r. I
$-l:'=lcs.L'Ia0; I
zLl-o-
<Rt. L I>+l
E'Sl-ot
<(!. -i I
L.dt
-'ld IE !t.<6 '
^ ?,() I
- >-l.(o rlu 5Jr
-,2 1.
D.O O<O..a Iu.l
s: b0o!
rciio
a
E',-voL
(O.
"cn
o.
a
c=L..6 )(!
q
o..<oa
z
bo
rcn
"(d
'oo.(Oa
.d
o
t
C0ns ty Cd ph6n Gio nh$n Kho vfn Ngo4i thuong ViQt Nam
so +60 Neuyen tAt thanh, Qu6n 4, TP H6 chi Minh
Brlo c6o thi chinh hg'P nh6t
Kj,kC to6n tir'01/0712018 d6n 30/09/2018
15 . C}ilPHiPHAITRA
Ngin h4n
Trich tru'6c ti6n thu6 d6t
16 . PHAITRArcTAC
Ngin h4n
Nhdn ky quY, ky cugc ngin h4n
Cti ttlc, lgi nhuQn phai tra
Phaitra ti0n thu hQ cho hdng tdu RZHAO PORT
(HONG KONG) SHIPPING CO., LTD
C6c khoain phai tra, Phai n6P kh6c
b) Dii h4n
- Nh0n lqy qu!, ki cugc ddi hqn
s.133.286.820 2.145.239.640
3010912018 01i 01/201 8
3010912018 01/01/201 8
VND
5.133.286.820
\ND
2.745.239.640
a)
\/NID
284.350.000
34.440.500
27.999.178.614
203.750.931
\/NID
284.350.000
149.400.500
5.681.401.304
26.600.679
28.521.720.045 6.141.752.483
233.899.600 233.899.600
233.899.600 233.899.600
21
alN
ra
\oro
raioa.t
,. i' \*
2 Ess$l :l eqgln
h l-l ra
l-66qao\onrOaI\
2 Hil*elrl;FEIE
l-ll-
.Ha-el-'i .p .a. ..o h z, ,E >.E E ) ? E E Z,'ieEE .; Ea!.ir*rZ. ItaO. Iqo!::E91,=-1=?'(3=!..^'(9..da'"r'!=.G9'z?ro=7iQ'e-oI€'€ Jie €'€ =€'3 5 f 5; '3 5 f'3
? sBsll=l Bx: * I &l3l : E3 =-lql E
ll
ao
aaiaca
^tslrlocl:l
AIhlr-l.il-t
rA
^'6
oca.l€oe
oc.ZF
0qla)r-6i
iO
-\O
tarAa.l
\o
c.)
rA
V)mN
[omEI
oo
<or(-)
@
o.l
Oca
'<()id
oo
Ntr-
ai<()
-V
oD .d
<a@
'<O.(oo!.-! bO
J=
d*O
Oc
b.I
.d :9s!
,<63ro
-C
-q .-od.
cw<o
O
-=.do
<o
.Lo
_ .re
=c
b0
<o.
l- .(q
a'i.DOr, E
4.0
r-
dlzlel(O. I
boE
;2.
69. -bD :T:z;trF(6.>$oc
<6. -qtr,(n^sAL
''!,.6
Z\o$a
U
b0
<o
\<c!
(.)
Cdng ty C6 phAn.Giao nhQn Kho vQn Ngo4i thu'ong Vi6t Nam56 406 Nguy6n TAt thdnh, Qufln 4, TP HO Chi Minh
86o crio tii chinh hop nhdtKj, ki' to6n fi 0110712018 d€n 30109t2018
I8 . cAc xuoAN MU. C NGoAI BANc cAN oOI xn ToANNgo4i tQ c6c logi
- E6ng do la M! (JSD)
19 . TONG DoANH THU BAN TTAnc va CI-]NG CAP DICH VU
Doanh thu b6n hdng
Doanh thu cung c6p dich v9
20 . GIA voN rrANc eAN
G6 v6n cua hdng h6a dd brin
G6 v6n cua dich vU dd cung c6p
2t . DOANHTHUHOATDQNGTATCHiNH
:
[-di ti€n gui, l6i cho vay
Chitit khau thanh to6n, l6i b6n hdng tra ch6m
L6i b6n c6c khoan dAu tuCO tuc, Ioi nhudn duoc chia
L"di chenh l6ch tyi gi6 ph6t sinh trong Ky
lni ch0nh l6ch ty gi6 do d6nh gi6 lai s6 au cuOify
22 . CHIPHiTAICHINH
L6 ch6nh l6ch tli gi6 phSt sinh trong Ky
50.101.846.s15 54.414.016.626
50.101.846.51s 54.414.016.626
30/09/2018 0110112018
1.402.575,23
QUv3 - 2018
981,242.16
QUY3 - 2017
\,ND\,ND
QUv3 - 2018
\A,ID
45.777.162.517
QUv3 - 2017
\ND
47.536.294.847
45.777.162.517 47.536.294.847
QUY3 - 2018
\4\D3.856.535.532
207.680
1.200.000.000
4.355.095.955
75.628.497
(2.044.248)
QUY3 - 2017
VND
2.797.510.831
L052.400.000
168.791.706
9.485.423.416 4.018.702.537
QUY3 - 2013
\ ,lD
559
QUY3 - 2017
VND
3.001.643
Z''
3.001.643
Cdng ty C6 phdn.Giao nh{n Kho vgn Ngoai thuong ViQt Nam Brio cfo tiri chfnh hop nh6ts6 +oo xguvEn r6t rlann,'Quan +, rp uo"cii vintr Kj, kt5 to6n tiritiolizotz d€n 30t09t2018
23 . CHIPIIiQUANL.f DOANTINGHIP
Chi phi nguydn li6u, vat [Cu
Chi phi nhAn cOng
Chi phi khSu hao tdi srin cO AinhChi phi c0ng cu, dung cg, dO dirng
Chi phi dich vu mua ngodi
24 . THUNHAP rcTAC
Thu nhdp tir nhuong b6n, thanh llf tdi srin cO ainnThu nhdp kh6c
2s . cHTPHiTHUETHUNT{AP DOANHNGHTEP IIIfl\HANH
ThuA TNDN tic hogt tlQng kinh rtounh ch{nhThu6 thu nhflp doanh nghiQp ph6t sinh tai C6ng ry me
Thu5 thu nhflp doanh nghi6p phrit sinh ei C6ng ty con
Chi phi thu6 thu nhgpdoanh nghiGphi6n hhnh
Thui5 thu nhAp doanh nghiCp phai n6p dAu KyThub thu nhdp doanh nghiCp ptriittru Nhh nubcThu6 thu nh6p doanh nghi€p dfi n6p trong Ky
ThuO TNDN ph6i n6pcu6i k)
1.1s6.019.369 1.325.432.407
QUY3 - 2018 QUY3 - 2017
\AiD
19.797.500
1.447 .729.334
. 82.823.600
1.263.224.752
\AID
61.4t7.500
1.725.533.078
65.495.784
12.681.819
3.142.139,437
5.007.267.618 2.813.57s.186
eW3 - 2ot8 eW3 - 2ol7
VND
32.331.963
7.040.t82
VND
263.636.361
8.0r 8. 182
39.372.145 271.654.543
QUY3 - 2018 QUv 3 - 2017
\ND
1.255.223.380
70.209.027
\,ND
1.065.750.750
90.268.619
t.394.117.38s
(500.000.000)
1.030.301.352
(8s5.632.354)
2.050.136.754 1.500.101.405
24
C6ns tv C6 phAn Giao nh$n Kho v4n Ngo4i thu'ong ViQt Nam
SO +6O"Nguyen TAt Thdnh. QuAn 4. TP H6 Chi Minh
B5o c5o thi chinh hq'P nh6t
K) kO to6n tn'01/07/2018 d6n 30/09/2018
26 . CHIPHISAN XUAT KINTIDOANHTHEO YTUTO
Chiphi nguy6n lieu, vat ligu
Chi phi nhdn c6ng
Chi phi khAu hao tdi stin cO Ainn
Chiphi dich vp mua ngoiri
. CONG CU TAI CHiNH
C6c loai c6ng cq tdi chinh cua C6ng ty bao gdm:
QLr-i 3 - 2018 QUv 3 - 2017
\,ND
3.288.070.380
10.006.686.295
772.746.488
39.940.018.407
VND
2.521.229.677
8.448.918.904
823.573.089
38.s56. 148.363
54.007.521 .570 s0.349.870.033
21
.6 kti to6n
01/01/201 830109120t8
Tiri sin tii chinh
TiAn vd c5c khohn
tuong duong ti6n
Phai thu khSch
hdng, phai thukh6c
C6c khohn cho vaY
DAu tu ngi,l hpn
DAu tu ddi han
c4€9t Duphdns
\,ND
53.501.440.819
59.050.682.079
167.160.000.000
30.808.434.258
\A{D
(2s8.814.800)
G6 g6c Du Phdng
\,ND \/NID
47.340.607.350
(688.477.000) 56.270.185.546
155.160.000.000
4.800.000.000
30.808.434.258
(688.477.000)
(487.310.1s0)
Nq'phlii tre thi chinh
Phai tra ngubi b6n, Phai tra kh6c
Chi phi phai tra
310.520.557.156 (947.2e 1.800) 294.319.227.154 (1.175.787.150)
G6 tris6 k6 to6n
3010912018 0 l/0 1/201 8
VI.{D
28.358.783.893
2.745.239.640
'vND
44.020.934.177
s.133.286.820
49.154.220.991 31.104.023.533
Tdi san rdi chinh vd ng phai tra tdi chinh chua duo. c d6nh gi6 theo gi6 tri hqp l;i tai ngdy k6t thric n[m tdi chinh do
Th6ng tu s6 210/2009/TT-BTC vd c6c quy dinh hiQn hdnh yOu cAu trinh bdy 86o c6o tdi chinh vd thuy6t minh th6ng
tin d6i voi c6ng cq tdi chinh nhrmg kh6ng dua ra hu6ng dfin tuong duong cho viQc d6nh gi6 vd ghi nhdn gi6 tri hgp
lj cua c6c tdi san tdi chinh vd no phai tra tdi chinh, ngoqi tril c6c khoan trich l4p dg phdng no. phai thu kh6 ddi vd du
phong giam giit chckhoan diu tu chring kho6n d6 duo-c neu chi ti6t tAi c6c Thuy6t minh li6n quan'
QuAn lf nii ro tiri chinh
Rui ro tdi chinh cua c6ng ty bao g6m rui ro thi trudng, rrii ro tin dgng vd rui ro thanh khoan' c6ng ty d6 xay dqng
f-,C tt-,Ong ki6m so6t nfru* aa,-, bao sU cdn bing o mric ho.p ly gita chi phi rui ro phSt sinh vd chi phi quan ly rui ro'
san 1619 Gi6m d6c C6ng ty c6 tr6ch nhiQm theo d6i quy trinh quiin li rui ro ac aam bao su cdn b[ng ho-p l! gita
rui ro v2r ki6m so6t rui ro.
25
Cdns ty C6 phin Giao nh$n Kho vQn Ngo4i thuo'ng ViQt Nam
s6 +60 xguyen t6t tnirnh, qB5o c6o thi chinh hg'P nh6t
k6 toan tn'01/07/2018 dcn 30/09/2018
Rui ro tin dung
Rui ro tin dgng Id rui ro mir m6t b6n tham gia trong m6t c6ng cq tdi chinh hoac hgp d6ng kh6ng c6 kha n6ng thgc
hiQn duo. c nghTa vq cua minh d[n den t6n tnat vC tai chinh cho C6ng ty' C6ng ty c6 citc rui ro tin dUng tir ho4t dQng
siin xuAt kinh doanh (chn y6u aOi vOi c6c khoan phai thu kh5ch hdng) vd ho4t d6ng tdi chinh (bao g6m ti6n gui ngan
hirng, cho vay vd c6c c6ng cu tdi chinh kh5c)
Tir'1 ndm
trct >c"rOng
\,ND
T4i ngiry 30/09/2018
Ti0n vd c6c khodn 53.501.440.819
tuong duo-ng tiAn
Phai thu kh6ch 57.987.205.079
hdng, phai thukh6c
C6c khoiin cho vay 128.160'000.000
DAu tu ngin hpn
Diu tu ddihan
Tr€n 1 nim,:den ) nam Tr6n 5 n6m , cOng
\,ND
s3.501.440.819
s8.362.205.019
1 67.160.000.000
30.549.619.458
375.000.000
39.000.000.000
VND
30.549.619.458
239.648.645.898 39.375.000.000 30.549.619.4s8 309.573.265.356
T4i ngiry 01/01/2018
-.:l'len va cac Knoan
tu'ong duo-ng tidn .
Phai thu kh6ch
C6c khodn cho vaY'
DAu tu ngin han
DAu tu ddi han :
47.340.607 .350
ss.196.214,546
137.500.000.000
4.800.000.000
385.494.000
r7.660.000.000
30.321.124.108
47.340.607.350
55.581.708.546
1 55.1 60.000.000
4.800.000.000
30.321.124.108
244.836.821.896 18.045.494.000 30.321.124.108 293.203.440.004
Rtii ro thutth khoiin
Rui ro thanh khoan ld rui ro c6ng ty gdp kh6 kh6n khi thuc hiqn c5c nghla vu tdi chinh do thi6u v6n. Rui ro thanh
khoan cua COng ty chu y6u ph6t sinh tir viQc c6c tdi san tdi chinh vd no- phai tra tdi chinh c6 cdc thdi di6m d5o han
kh6c nhau.
Tho.i han thanh to6n cua c6c khohn no- phai tra tdi chinh dua tr6n c6c khoan thanh to6n du ki6n theo ho.p d6ng (trcn
co" so dong ti6n cua c6c khoan g5c) nhu sau:
26
COng ty Cd phin Giao nhfn Kho vf,n Ngo4i thu'o'ng Vigt Nam
S6 +OO-Nguyen T6t Thdnh. QuQn 4. TP H6 Chi Minh
86o c6o tiri chinh hgP nh6tkC to6n tir 01/07/2018 d6n 30/09/2018
Tir I ndm,A
tro- )(uong
\,ND
Tqi nghy 30/09/2018
Tr€n I n6m
d6n 5 ndm TrCn 5 n6m c0ng\,ND
44.020.934.177
5.133.286.820
\AID
233.899.600Phrii trri ngud'i
b6n, phai tra kh6c
Chi phi phai tra
43.787.034.577
5.133.286.820
48.920.321.397 233.899.600 49.154.220.991
T4i nghy 01/01/2018
Vay vir ng
Phai tra nguoi 28.124.884.293
b6n, phai trd kh6c
Chi phi phaitra 2.745.239.640
233.899.600 28.358.783.893
2.745.239.640
30.870.123.933 233.899.600 3 1 .104.023.533
C6ng ty cho rang mric dQ t6p trung rui ro d6i voi viQc tra ng ld ki6m soiit dugc. C6ng ty c6 kha ndng thanh to6n c6c
khoan no. d6n hAn rir ddng ti6n tir hoat d6ng kinh doanh vd ti6n thu tu c6c tdi s2in tdi chinh d6o han'
TP H6 Chi ingdy t0 thdng l0 ndm 2018
i
Nguy6n Thi Tf frinhNguoi lQp bi6u
2',7