BAO CAO TAI CHiNH - gemadept.com.vn · Bang 14, Ian &Au ngay 01 thing 11 nam 1993 vi dang 1(5, thay &Si lan dui. 22 ngay 15 thing 11 nam 2017 22 ngay 15 thing 11 nam 2017 do Ser Ke

BAO CAO TAI CHiNH NAM TAI CHINN KET THUG NGAY 31 THANG 12 NAM 2017

CONG TY CO PHAN GEMADEPT

1. Muc luc

2. Bao cao dm Ban Tong Giam dOc

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Bao cao kiem town di:kW 5

Bang can &Si ke toan tat ngay 31 thing 12 nam 2017 6 - 9

Bao cao ket qua hog dOng kinh doanh cho nam tai chinh Wet thin ngay 31 thing 12 Want 2017 10

Bao cao ltru chuyen tien tg cho nam tai chinh ket thtic ngay 31 thing 12 nam 2017 11 - 12

Ban thuyet minh Bao cat) tai chinh cho nam tai chinh ket thuc ngay 31 thing 12 nam 2017 13 - 49

Phu luc 50

CONG TY Co. PHAN GEMADEPT

MIN LUC

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1

04

co TRACHN

KIEM roA A

CONG TY CO PHAN GEMADEPT

BAO CAO CUA BAN TONG GIAM DOC

Ban Tong Giam dec Cong ty Co phan Gemadept (sau day gcoi tit la "Cong ty") trinh bAy bao cao cua mink ding vii Bao cao tai chinh cho nam tai chinh ket thim ngAy 31 thing 12 nam 2017.

Khai coat ve Cling ty C6ng ty CO phan Gemadept hoat deng theo Giay chung nhan dang Ic51 doanh nghiep se 0301116791, Bang 14, Ian &Au ngay 01 thing 11 nam 1993 vi dang 1(5, thay &Si lan dui. 22 ngay 15 thing 11 nam 2017

do Ser Ke hoach va Dau to TP. HO Chi Minh cap.

Try so hoat Ong - Dja chi : 6 Le Thanh Ton, Plx6ng Ban Nghe, Quan 1, TP. He Chi Minh, Viet Nam.

- Dien thoai : (84-28) 38 236 236 - Fax : (84-28) 38 235 236

Cong ty kien djnh viii chitin luvc phat trien cac nganh nghe kinh doanh cot loci ben canh viec tien hanh da clang h6a ngAnh n&he met cach c6 chQn 16c. Cac linh virc kinh doanh cua Cong ty bao gem: khai thac cang, logistics, tong rung va bit deng san. • Khai thac cang: Khai ,thac thong cang trai cl6c tir Bac chi Nam, tai cac thAnh phe va cac

vimg kinh trQng diem: cang Phu& Long, cang Nam Hai, cang Nam Hai Dinh Vu, cang Nam Dinh Vii, cang Dung Quit, cang Binh Ducmg, Nam HAi ICD; Dau to vAo du an cang mac sau Gemalink Cai me0;- .

• Logistics: Trung tam phan phai; Van tai container chuyen tuyen; Van tai hang sieu truing sieu trong; Van tai da phuang thirc; Quin 15, tau va thuyen vien; Dai 15, giao nhan; Ga hang hea hang

kh6ng,...; • Thing rung: Treng, cham sec, khai thac, the Wen cay cao su va cay cong nghiep tai Campuchia;

• Bat deng san: Xiy dirng va khai thac cac trung tam thuong mai, khach san, cao Sc van ph6ng br cac thanh ph6 I6n tai Viet Nam va khu vuc Deng Ducrng bao gem: d,r an Khu phirc hcrp Saigon Gem va dkr an Khu phirc hqp tai Vieng Chan — LAo.

I-10i (ling twin tri va Ban diet' hanh, coin ly Cfic thAnh vien Wei deng quan tri va Ban dieu hanh, quan 15/ cua COng ty trong nam va cho den thai diem lap bao cao nay bao gem:

HQi diing quan tri H9 ten Chirc vu

0 N

Ong D8 Van Nhin Ong Chu Dirc Khang Ong D8 Van Minh Ong Pham Hong Hai Ong Vu Ninh BA Nguyen Minh Nguyet BA Bui Thj Thu Hucmg Ong Pham Tien Tinh Ong Phan Thanh Lec Ong Bolat Duisenov

chit tich PhO Chu tjch Thanh vien Thanh vien ThAnh vien Thinh vien Thanh vien Thanh vien Thanh vien Thanh vien

LONG TY CO PHAN GEMADEPT BAO CAO CUA BAN TONG GIAM DOC theo)

Ban kiim soot H9 ten

Chirc vu

Ong Ltru Tuerng Giai BA Vu Thj Hoing Bac Ong Tran Dire Thuan BA Phan Cam Ly

Tnrong ban Thanh vien Thanh vien Thanh vien

Ban Tang Gicim dac H9 ten

Chirc vu

TOng Giam dec Ph6 Tong Giam doe Pho TOng Giam dec Pho 'Ring Giam dec Pho Tong Giam d6c

Ong 138 Van Minh Ong Chu Dirc Khang Ong Pham Quec Long Ong Nguyin Thanh Binh Ong TrAn Quang Tien

Dal dign theo phi') lu4t Ngtred dai din theo phap luat cua Cong ty trong nam va cho den theri diem lap bao cao nay IA Ong D6 Van Minh — T'Ong Giam dec Cong ty (b6 nhiem ngay 02 thing 4 nam 2007).

Klein tan vien COng ty TNHH Kiem toan va Ttr van A&C da duac chi djnh kiem town Bao cao tai chinh cho nam tai chinh ket Uric ngay 31 thing 12 nam 2017 cila Cong ty.

Trich nhiem curt Ban "I'Lng Giam dOc Ban T6nA Giam d6c chju trach nhiem lap Bao cao tai chinh phan anh trung thtrc va hap 15, tinh hinh tai

chinh, ket qua hoat &Ong kinh doanh va ltru chuyen tien to ciia C6ng ty trong nam. Trong viec lap Bao cao tai chinh nay, Ban Tong Giam d6c phai:

48i

• Chon Iva cac chinh sach ke toan thich hop va ap dung cac chinh sach nay met cach nhat quan; . G T1 )4 KU

• Thtrc hien cac xet dofin vi cac tr6c tinh met cach 11171)15 va than trong; VA TI

• Neu r6 cac chuan nakrc ke toan ap chmg cho Cong ty c6 dtrac tuan thin hay Bong va tat ca cac sai I C lech trong yeuda &lac trinh bay vi giai thich trong Bao cao tai chinh;

• Lap Bao cao tai chinh tren ca ser hoat deng lien tuc trir trtrang hop kitting the cho rang C6ng ty se tip tuc hoat dung lien tuc;

• Thiel lap va thtrc hien he thong kiem soat nei be met each him hieu nham han the rtii ro co sai sot trong yeu do gian Ian hoac nham lin trong viec lap va trinh bay Bao cao tai chinh.

Ban Tong Giam d6c dam bao cac s6 ke toan thich hap dirge hru girt day du de khan anh tinh hinh tai

chinh cua Cong ty vai mire de chinh xac hap 15, tai bat 16, th6i diem nao va cac so sach ke toan tuan tha the c10 ke toan ap dung. Ban Tong Giam dec ding chju trach nhiem quart 15, cac tai sin cua C'Ong ty va

do d6 da thIrc hien cac bien phap thich h9p de ngan chin va Oat hien cac hinh vi gian Ian va cac vi pham khac.

Ban Tong Giam dec cam ket da tuan thti cac y8u cau neu tren trong viec lap Bao cao tai chinh.

CONG TY CO PHAN GEMADEPT BAO CAO CCM BAN TONG GIAM DOC (tier, theo)

Phe duAt Bao can tai chinh Ban Tong Giam doc phe duyet Bao cao tai chinh dinh kem. Bao cao tai chinh da phan anh trung thp va

hcirp IS, firth hinh tai chinh cua Cong ty tai thai diem ngay 31 thang 12 nam 2017, ciing nhix ket qua hoat Ong kinh doanh va tinh hinh ltru chuyen tin to cho nam tai chinh ket tit& ding ngay, phis hqp vai cac ChuAn mIrc Kt toan Viet Nam, Che del Ke toan doanh nghiep Viet Nam va cac quy dinh phip1Stcó lien quan den viec IAp va trinh bay Bao cao tai chinh.

Thay mat Ban Ding Gam d'Oc,

Ngay 05 thang 4 nam 2018

4

toan va Ttr van A&C

Headquarters : 02 Truong Son St., Tan Binh Dist, Ho Chi Minh City

Tel: (84.8) 3 5472972 - Fax: (84.8) 3 5472970

Branch in Ha Noi : 40 Giang Vo St., Dong Da Dist., Ha Noi City

Branch in Nha Trang : Lot STH 06A.01, Le Hong Phong II Urban Area, Phuoc Hai Ward, Nha Trang City

Branch in Can Tho : 15-13 Vo Nguyen Giap St., Can Tho City

WWW.31-C.COIELVII

SO: 1.0794/18/TC-AC

BAO CAO KIEM TOAN DOC LAP

Kinh OH: CAC CO BONG, HO BONG QUAN TR! VA BAN TONG GIAM DOC CONG TY CO PHAN GEMADEPT

Chung toi da kiem toan Bdo cao tai chinh kern theo cira Cong ty CO phan Gemadept (sau day goi tat la "Cong ty"), &roc lap ngay 29 thang 3 nam 2018, tit trang 06 den trang 50, bao gOm Bang can dOi ke toan tai ngay 31 thang 12 nam 2017, Bdo cao ket qua hog dOng kinh doanh, Bdo cao km chuyen tien to cho nam tai chinh ket thirc ding ngay va Ban thuyet minh Bar) cao tai chinh.

Track nhiem dm Ban Tang Giam (lac Ban Tong Gidm doc Cong ty chiu trach nhiem ve viec lap va trinh bay trung thoc va hop 1j, Bdo cao tai chinh cua C6ng ty theo cac Chuan moc Ke toan Viet Nam, Che dO Ke toan doanh nghidp Viet Nam va cac quy dinh phap 1j, co lien quan den viec lap va trinh bay Bdo cao tai chinh va chiu trach nhi'dm ve kiem sodt n0i b0 ma Ban TOng Giam doc xac dinh la can thiet de dam bao cho viec lap va trinh bay Bdo cao tai chinh khong co sai sOt tong yeu do gian Ian hoac nham

Trach nhiem cua Kiem town vien Trach nhiem cua chnng toi la dua ray kien ve Bdo cao tai chinh don teen ket qua dra cr.* kiem town. Chung toi da tien hanh kiem town theo cac Chuan moc Kiem town Viet Nam. Cac chuan moc nay yeu cau chring toi tuan this chuan mot va cac quy dinh ye dao dac nghe nghidp, lap ke hoach va thirc hien cuOc kiem toan rig &roc so dam bao hop 15, ve viec lidu Bao cao tai chinh cua C6ng ty co can sai sOt trong yeu hay khOng.

Cong viec kiem toan bao gem thirc hien cac thir toc nham thu thap cac bang chang kiem toan ve cac so lieu va thuyet minh tren Bao cao tai chinh. Cac thin toc kiem toan dirge loa chon doa tren xet doan cua kiem toan vien, bao gom danh gia rui ro co sai sot tong yeu trong Bdo cao tai chinh do gian Ian hoac nham,lan. Khi thoc hien danh gid cac ro nay, kiem toan vien da xem xet kiem sodt bi) C6ng ty quan den viec lap va trinh bay Bdo cao tai chinh trung thoc, hop 1j, nham thiet ke cac thu toc kiem toan phi] hop vai tinh hinh thoc te, tuy nhien khOng nham moc Bich dtra ray kien ve hidu qua dm kiem soat nQi 1)0 cira C6ng ty. C6ng vide kiem toan cOng bao gom danh gid tinh thich hop crla cac chinh sach ke toan dixoc ap dung va tinh hop 15, cua cac Ink tinh ke toan dm Ban Tong Giam doc ding nho danh gia viec trinh bay tong the BA° cao tai chinh.

Chung toi tin Wang rang cac bang chang kiem town ma cluing toi da thu thap draw la day dU va thich hop lam co so cho y kien kiem toan cua chUng toi.

kien clia Kiem toil) vien Theo j, kien cua chi:mg toi, Bdo cao tai chinh da phan anh trung thirc va hop Ij, tren cac khia canh trong yeu tinh hinh tai chinh cua C6ng ty CO phan Gemadept tai ngay 31 thang 12 nam 2017, ding nho IC& qua hoat Ong kinh doanh va tinh hinh ,kru chuyen tien to cho nam tai chinh ket gine cung ngay, phis hop vai cac Chuan moc Ke town Viet Nam, Che dO Ke toan doanh nghiep Viet Nam va cac quy dinh phap lj co lien quan den viec lap va trinh bay Bdo cao tai chinh.

BAKER TILLY A&C CONG TY TNHH KIEM TOAN VA TU VAN A&C A&C AUDITING AND CONSULTING CO., LTD. 116;

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TP. Ho Chi Minh, ngay 05 thang 4 nam 2018

5

BAKER TILLY INTERNATIONAL

BANG CAN DOI ICE TOAN Tai ngay 31 thing 12 nam 2017

CHI TIEU

Ma so

Thuyet minh So cuoi nam

Dan vi tinh: VND

SO dAu nam

A - TAI SAN NGAN HAN 100 1.275.567.789.700 990.366.464.598

I. Tien vi c4c khoin twang &rang tien 110 V.1 336.882.059.451 74.289.026.051

1. Tien 111 142.382.059.451 69.289.026.051

2. Cfic khoan tucmg ducmg tien 112 194.500.000.000 5.000.000.000

II. Diu tir tai With ngin han 120 66.540.734.528 51.066.047.075

1. Ching khoan kinh doanh 121 V.2a 140.694.265.680 142.758.654.627

2. Du pitting giam gia chi:mg khoan kinh doanh 122 V.2a (74.153.531.152) (91.692.607.552)

3. Diu to nam gin* den ngay dio han 123

III. Cic khan phii thu ngin Ilan 130 845.245.523.518 837.634.755.419

1. Phai thu ngin hp dm khach hang 131 V.3 133.085.476.562 348.219.640.981

2. Tra tnrerc cho ngutsi ban ngin han 132 V.4 47.086.464.628 55.482.460.054

3. Phil thu ndi bd ngin hart 133 4. Phai thu theo tien dg ke hoiCh hcfp deng xay dung 134

5. Phai thu ve cho vay ngin han 135 V.5 133.545.000.000 68.730.000.000

6. Phai thu ngin han khac 136 V.6a 684.682.533.411 375.421.507.100

7. Du phong phai thu ngin han kho doi 137 V.7 (153.153.951.083) (10.218.852.716)

8. Tai sin thieu cite/ xu ly 139

IV. Hang thn kho 140 32.185.773 13.810.146.877

1. Hang ttin kho 141 V.8 32.185.773 13.810.146.877

2. Di; phemg giam gia hang VAn kho 149 -

V. Ili sin ngin h#n khic 150 26.867.286.430 13.566.489.176

1. Chi phi tri truac ngin han 151 V.9a 694.584.680 2.580.391.384

2. Thue gia trj gia tang ducfc khau trir 152 24.367.464.665 2.825.249.535

3. Thue vi cac khoin khac phai thu Nha nuerc 153 V.17 1.805.237.085 8.160.848.257

4. Giao dich mua bin Iai trai phieu Chinh phil 154

5. Tai sin ngin han khac 155

CONG TY C6 PHAN GEMADEPT Dja chi: 6 Le Thanh T6n, Phtremg Ben Nghe, Quin 1, TP. HO CM Minh, Viet Nam BAO CAO TAI CHiNH Cho nam tai chi/1h ket thac ngay 31 thing 12 'lam 2017

Biro cao nay phai thrtic doc cling vii Bon thuyit minh &So cao tai chinh

6

CONG TY CO PHAN GEMADEPT Dia chi: 6 Le Thinh Ton, Phutyng Ben Nghe, Quail 1, TP.1-16. Chi Minh, Viet Nam

BAO CAO TAI CHINH Cho Mtn tai chinh ket thiic ngay 31 thang 12 ram 2017 Bing can dOi ke toin theo)

CHI TIEU

B- TAI SAN DAI HAN

I. Cac Ithoin phii thu dii han

MA so

200

210

Thuytt minh SO cu6i tam SO du nam

5.560.236.939.168

37.005.000.000

5.463.595.653.155

44.670.643.300

1. Phai thu dai han cua khach hang 211

2. Tra truOc cho ngu&i ban dai han 212

3. V6n kinh doanh b dam vj him thu6c 213

4. Phai thu n61 be, dai han 214

5. Phai thu ye cho vay dai han 215

6. Phai thu dai han khfic 216 V.6b 37.005.000.000 44.670.643.300

7. Du phong phai thu dai han khO dai 219

II. Tii sin c6 dinh 220 376.074.711.779 356.963.553.027

1. Tai san c6 dinh hau hinh 221 V.10 299.954.770.899 304.806.601.077

Nguyen gia 222 473.009.010.811 686.472.984.744

- GO tri hao mon lily ki 223 (173.054.239.912) (381.666.383.667)

2. TM san c6 dinh thue tai chinh 224 V.11 64.828.449.857 49.233.149.725

Nguyen gia 225 92.987.286.021 61.557.635.228

Gia tri hao mon hiy ki 226 (28.158.836.164) (12.324.485.503)

3. Tai san c6 dinh vo hinh 227 V.12 11.291.491.023 2.923.802.225

Nguyen gia 228 21.027.746.542 11.479.612.753

- Gia tri hao mon luy Id 229 (9.736.255.519) (8.555.810.528)

III. Bit Ong sin dAu fir 230

- Nguyen gia 231

- Gia tri hao mon luy ke 232

IV. Tai sin dog dang did han 240 17.885.070.242 46.730.544.421

1. Chi phi san xuAt, kinh doanh do dang dai han 241 - - 6) 2. Chi phi xay dung ca ban do dang 242 V.13 17.885.070.242 46.730.544.421

V. Diu to di chinh clai han 1. Diu tu vac) ding ty con

250 251 V.2b

5.099.008.826.299 3.857.249.567.918

4.980.570.959.459 3.483.957.013.178 .4,41

2. Diu tu vao Ong ty lien doanh, lien IC& 252 V.2b 1.529.391.295.376 1.528.031.495.376

3. Diu tu gap von vio don vi khic 253 V.2b 186.457.032.000 326.872.332.000

4. Du phong d'au tu tai chinh dai han 254 V.2b (474.089.068.995) (358.289.881.095)

5. Diu tu nim giG den ngay no hp 255

VI. TM sin dai han khac 260 30.263.330.848 34.659.952.948

1. Chi phi tra truac dai han 261 V.9b 18.533.323.607 22.899.023.017

2. Tai san thue thu nh4p hail lai 262 V.14 11.730.007.241 11.760.929.931

3. Thilt bi, vat tu, phi tiing thay the dai han 263

4. TM san dai han khic 268

TONG CQNG TAI SAN 270 6.835.804.728.868 6.453.962.117.753

Bao ccio nay phcii chtqc doc clung vat Ban thuyit minh Bch, cao tai chinh 7

CoNG TY Co PHAN GEMADEPT Dia chl: 6 Le Thinh Ton, Phtrecng Ben Nghe, Quart 1, TP. H6 Chi Minh, Viet Nam BAO CAO TAI CHINH Cho nam tai chinh ket thac ngay 31 thang 12 nam 2017 Bang can d6i ke togn (tiep theo)

CHI TIEU

MA Thuyet s6 minh SO cu6i nAm SO dAu nAm

C- NgPHAITRA 300 1.283.017.800.871 2.044.932.182.921

I. Nq ngin han 310 1.011.451.956.496 1.811.794.809.758

1. Phai tra ngtrtri ban ngin han 311 V.15 41.957.482.431 69.814.499.393

2. Ngtriri mua tra tien tnrac ngin han 312 V.16 23.172.673.918 26.903.799.946

3. Thue va cac khoan phai nOp Nha ntrorc 313 V.17 5.154.073.091 1.072.859.827

4. Phai tra ngutri lao gong 314 V.18 16.158.873.636 23.645.500.704

5. Chi phi phai tra ngin han 315 V.19 8.669.298.382 231.369.901.444

6. Phai tra nOi 1)0 ngin han 316

7. Phai tra theo tien dO ke hoach hqp d6ng xay dkrng 317

8. Doanh thu chtra thtrc hien ngin han 318 -

9. Phai tra ngin han khac 319 V.20a 481.995.092.708 57.737.435.423

10. Vay va ng thug tai chinh ngen han 320 V.2 1 a 357.482.529.032 1.300.312.670.129

11. Dtr phong phai tit ngin han 321 V.22 60.402.312.740 81.611.050.383

12. Quy khen thtrorng, phac Igi 322 V.23 16.459.620.558 19.327.092.509

13. Quy bInh fin gia 323

14. Giao dich mua ban loi trai phieu Chinh phe 324

H. Nc• dai han 330 271.565.844.375 233.137.373.163

1. Phai tra ngutri ban dai han 331

2. Ngutri mua tra tien tnrac dai han 332

3. Chi phi phai tra dai han 333

4. Phai tra nOi bO ye yen kinh doanh 334

5. Phil tra nOi bO dai hp 335

6. Doanh thu chua thvc hien dai han 336 -

7. Phai tra dai han khac 337 V.20b - 369.695.847

8. Vay va ng thug tai chinh dai han 338 V.21b 270.217.938.887 222.922.009.145

9. Trai phieu chuyen d6i 339 - 98

10. C6 phieu uu dai 340

11. Thue thu nhap hoan Iai phai tra 341 V.24 1.347.905.488 9.845.668.171 i T H

12. Dv pheng phai tra dai han 342

13. Quy phat trien khoa hoc va cong nghe 343 -

Rao Ma nay phai duvc dpc cling vol Ban thuyit minh Beto ccio tat chinh 8

Pham Quang Huy Nguiri Iep

Nguyin-MTfiirNguy?t tosin truirng

1-;-1116.4.\\°

C.% 0' GONG TY

CIS PON

0 GEMADEPT

Chl Minh, ngay 29 thang 3IAA 018

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• 6.17 inh --"r" 'am &lc

CONG TY Co PHAN GEMADEPT Dia chi: 6 Le Thinh T6n, Phtrang Ben Nghe, Quin 1, TP. HO Chi Minh, Viet Nam

BAO CAO TAI CHINH

Cho nam tai chinh ket thilc ngay 31 thang 12 ram 2017 Bang can d61 ke toin (tiep theo)

CHI TIEU

D - VON CHU SO Hfru

Ma so

400

Thuyet minh S6 cu6i Kam s6 dau nAm

5.552.786.927.997 4.409.029.934.832

I. VOrs chu ar hthi 410 5.552.786.927.997 4.409.029.934.832

1. V6n gap dm chu sa hau 411 V.25 2.882.769.570.000 1.794.322.810.000

Co phi& Oa thong co quyA bib quyeft 41 la 2.882.769.570.000 1.794.322.810.000

- CY) phiiu wu Ali 411b -

2. ThAng du v6n c6 phin 412 V.25 1.941.832.197.040 1.872.171.604.400

3. Quyen ch9n chuyen d6i trai phieu 413 -

4. V6n khfic dui chu say hike 414 V.25 69.388.382.902 69.388.382.902

5. C6 phieu quy 415

6. Chenh tech danh gia lai tai san 416

7. Chenh lech tY gia h6i doai 417 V.25 (482.399.072) (328.936.886)

8. Quy du to phat trien 418 V.25 72.682.100.796 72.682.100.796

9. Quy ha trg sip xtp doanh nghiep 419 -

10. Quy khac thuec v6n chu sa hau 420 V.25 69.568.035.889 69.568.035.889

11. Lqi nhuAn sau thue chua phAn ph6i 421 V.25 517.029.040.442 531.225.937.731

- Lqi nhu -an sau thui churl phcin ph6i lily ki clA cutii Icji truck 42 la 67.631.288.681 531.225.937.731

Lqi nhuern sau thui cilia: phan phdi 141 nay 42 lb 449.397.751.761 -

12. Ngu6n v6n du to xi), dung ca bin 422

II. Ngu6n kinh phi va quy khac 430

1. Ngu6n kinh phi 431

2. Ngu6n kinh phi dA hinh thinh tai san c6 dinh 432

TONG CQNG NGUON VON 440 6.835.804.728.868 6.453.962.117.753

B6o cao nay phai cluqc d9c cling vai Ban thuyit minh Belo cao Jai chinh 9

hi Minh, ngay 29 thang 3 nAm 2018

.\.4/

Nguye Nguy?t 'A :00 inh

ICE toan trmr&ng T6ng Clam dm

CONG TY Co PHAN GEMADEPT Dja chi: 6 L8 Thanh T8n, Pluremg 138n Nghe, QuAn 1, TP.1-18 Chi Minh, Vi8t Nam BAO CAO TAI CHINH Cho niim tai chinh kit thilc ngay 31 thing 12 nam 2017

BAO CAO KET QUA HOtiT DONG KINH DOANH Cho Mint tai chinh kit thtic ngay 31 thang 12 nim 2017

Don vi tinh: VND

MA Thuyet CHI TIEU s6 minh NAm nay NAm tru•6c

1. Doanh thu ban hang va cung cap dich NIL 01 V1.1 608.055.489.379 877.328.450.192

2. Cfic khoan giam trir doanh thu 02

3. Doanh thu than ye ban hang va cung cap dich vA 10 608.055.489.379 877.328.450.192

4. Gig von hang ban 11 VI.2 563.720.366.282 751.608.183.263

5. Lcri nhuAn Op vi ban hang va cung cap dich va 20 44.335.123.097 125.720.266.929

6. Doanh thu hoAt dAng tai chinh 21 VI.3 892.170.631.092 393.124.334.036

7. Chi phi tai chinh 22 VI.4 173.505.858.768 232.393.336.205

Trong 88: chi phi lAi vay 23 73.497.581.496 77.931.765.360

8. Chi phi ban hang 25 VI.5 7.521.867.791 7.417.766.995

9. Chi phi quail If doanh nghi0 26 VI.6 256.344.656.097 117.417.309.634

10. Lcri nhuAn than tir twat Ong kinh doanh 30 499.133.371.533 161.616.188.128

11. Thu nhijp khac 31 VI.7 38.085.649.660 16.729.516.419

12. Chi phi kink 32 VI.8 85.201.264.223 23.364.971.549

13. Liyi nhuAn khic 40 (47.115.614.563) (6.635.455.130)

14. 'Fling Icri nhuAn 14 Wan tru•G'c thud 50 452.017.756.970 154.980.732.998

15. Chi phi thud thu nhAp doanh nghi8p hi0 hanh 51 V.17 11.086.665.202 4.079.147.133

16. Chi phi thud thu nhAp doanh nghi8p hart tai 52 VI.9 (8.466.659.993) (490.523.925)

17. Lqi nhuAn sau thud thu nhAp doanh nghi§p 60 449.397.751.761 151.392.109.790

18. Lai cabin tren c6 phitu 70 VI.10

19. LAi suy giam trill co phieu 71 VI.10 -

PhAm Quang Huy Ngu*i lAp

Bcio cao nay phOi &pc cl9c cung vol Ban thuyit minh Brio coo tai chinh 10

CONG TY Co PHAN GEMADEPT Dja chi: 6 Le Thanh Ton, Ploratig Ben Nghe, Quail 1, TP. H6 Chi Minh, Viet Nam

BAO CAO TAI CHINH Cho nam tai chinh ket thitc ngay 31 thong 12 nam 2017

BAO CAO LUAU CHUYEN TIEN TE (Theo phirong phap gian tiep)

Cho nam tai chinh ket thtic ngity 31 thong 12 nam 2017

I.

CHI TIEU

Ltru chuyen tien tir hotit difing kinh doanh

Ma A

SO

Thuyet minh Nam nay

Dan vj firth: VND

Nam tru•6c

1. Lgi nhuOn tru•6•c thul 01 452.017.756.970 154.980.732.998

2. Dieu chinh cho cac khan: KhAu hao tai san co dinh va bAt dOng sin du to 02 V.10, V.11, V.12 62.246.161.668 76.167.652.686

Cac khoan do phong 03 V.2, V.7 241.195.209.867 134.043.268.918

Lai, 18 chenh tech t9 gia hOi doai do danh gia Iai

cac khan myc tien to cO g6c ngoai to 04 VI.3, VI.4 (7.373.916.814) 18.802.439.369

Lai, 18 tir boat dOng dau to 05 VI.3, VI.7, VI.8 (882.629.457.227) (394.084.199.288)

Chi phf Ili vay 06 VI.4 73.497.581.496 77.931.765.360

Cac khoin dieu chinh !chic 07

3. Lgi nhu(In tir hogs Bong kink doanh trithc thay adi van lull Ong 08 (61.046.664.040) 67.841.660.043

Tang, giam cac khoan phai thu 09 210.971.578.143 53.681.548.002

Tang, giam hang ton kho 10 13.777.961.104 301.063.089

Tang, giam cac khoan phai tra 11 (92.919.246.740) 35.004.829.489

Tang, giam chi phi tra trtrac 12 1.848.029.811 (5.360.149.419)

Tang, giam chUng khoin kinh doanh 13 2.064.388.947 (1.036.455.585)

Tien !Ai vay da tra 14 (37.187.567.331) (7.309.917.063)

Thud thu nhOp doanh nghiep da nip 15 V.17 (1.826.103.720) (36.129.439.264)

Tien thu khic tit host deng kinh doanh 16

Tien chi khic cho hoot Ong kinh doanh 17 (20.476.366.359) (10.299.675.017)

Lust chuyen tian thud,: tic hogt ding kink doanh 20 15.206.009.815 96.693.464.275

H. Luu chuyen tien tir hoe d(ing dau tu• NCH

M T 1. Tien chi a mua sim, xay dung tai san c6 dinh va

cac tai san dai han khac 21 (215.866.233.241) (97.933.667.178) A

2. Tien thu tir thanh 19, nhuong ban tai san c6 dinh va cac tai san dai han khac 22 172.688.300.963 66.448.803.638

3. Tien chi cho vay, mua cac ding ca nq cua don vj khfic 23 V.5 (326.350.000.000) (199.100.000.000)

4. Tien thu 116i cho vay, ban Iai cac cong ca nq cita don vi khac 24 V.5 261.535.000.000 157.770.000.000

5. Tien chi du ttr got, von vao don vj khac 25 (325.518.347.740) (918.434.703.750)

6. Tien thu hOi dau to gbp v6n vac) dun vj khic 26 154.654.500.000 4.382.494.721

7. Tien thu lai cho vay, c6 tirc va lqi nhuOn dugc chia 27 530.496.630.004 616.126.627.459

Licu thuyin tian thudn tic hog' Ong thu 30 251.639.849.986 (370.740.445.110)

Boo orio nay phai dircm dcx cling voi Ban thuyit minh Bdo Mc) tai chink 11

CONG TY CO PHAN GEMADEPT Dia chi: 6 Le Thinh Ton, Phutrng Ben Nghe, Quin 1, TP. H6 CM Minh, Viet Nam BAO CAO TAI CHINH Cho ram tai chinh ket thfic ngay 31 thing 12 nam 2017 Bio cio luu chuyen tien to (tiep theo)

M5 Thuyet /

CHI TIEU.c so minh Nam nay Mm truirc N

III. Luu chuyen tien tir ho9t d(ing tai chinh IA tir

1. Tien thu tir phat hanh c6 phieu, nhin von Op dm chir sa htru 31 /c ,,Ab

2. Tien tra 10i von Op cho cfic chi' str hau, mua lai ----%

c6 phieu dm doanh nghiep da phat hanh 32

3. Tien thu tir di vay 33 536.727.210.353 259.779.139.586

4. Tien tra ng g6c vay 34 (521.093.998.671) (32.652.155.252)

5. Tien tra ng geic thue tai chinh 35 (19.821.961.924) (12.540.424.527)

6. Co tirc, Iqi nhu4n da tra cho chi' so hall 36 V.20, V.25 - (239.243.481.000)

Lint chuyin an than tit hoot trOng Mt Minh 40 (4.188.750.242) (24.656.921.193)

Luu chuyen tien than trong nAm 50 262.657.109.559 (298.703.902.028)

Tien va ttrong throng tien dau nAm 60 V.1 74.289.026.051 372.600.229.370

Anh huang cua thay d6i tY gia hei doai quy di ngoai 4 61 (64.076.159) 392.698.709

Tien va twang throng tien cuOi nim 70 V.1 336.882.059.451 74.289.026.051

TP. H6 CM Minh, ngay 29 thang 3 main 2018

.441

'NC Phrim Quang Huy Nguiri lap

Ng n Minh Nguyet Ke than truing

T.P

Bac coo nay phai ducc aCc cang vai Ban :buyer minh Brio ciao tai chinh 12

0

CONG TY CO PHAN GEMADEPT Dja chi: 6 Le Thanh Ton, Phu?mg 136n Nghe, Qu4n 1, TP. 116 Chi Minh, Vi4 Nam BAO CAO TAI CHiNH Cho nam tai chfnh k6t fit& ngay 31 thang 12 nam 2017

BAN THUYET MINH BAO CAO TAI CHINH Cho nam tai chinh ket Mac ngay 31 thing 12 nam 2017

I. Di!iC DIEM HOAT BONG

1. Hinh thik see litru von Cong ty CO phan Gemadept (sau day pi tit la "Cong ty") la &Ong ty co phan.

2. Linh yip kinh doanh Cong ty kinh doanh trong nhieu Linh vi,rc khac nhau.

3. Nganh nghe kinh doanh COng ty kien dinh vii chin luqc pith trien cac nganh nghe kinh doanh dot loi ben canh viec tien hanh da clang hoa nganh nghe met each co ch9n 19c. Cac lTnh vtrc kinh doanh cita Cong ty bao Om: khai thac cang, logistics, trong rung va bAt deng san. • Khai thic cang: Khai thac he tilting cang trai d9c tir Bic chi Nam, tai cac thanh pile l&n va cac

vimg kinh to tr9ng diem: cang Phu& Long, cang Nam Hai, cang Nam Hai Dinh Vii, cang Nam Dinh VG, cang Dung Quat, cang Binh Ducmg, Nam Hai ICD; Dau to vao du an cang nuOrc sau Gemalink Cai Mep;

• Logistics: Trung tam phan phei; Van tai container chuyen tuyen; Van tai hang sieu tremg sieu tr9ng; Van tai da phucmg thirc; Quin lY tau va thuyen vien; Dai lY giao nhan; Ga hang He hang khong,...;

• Trtmg rimg: Trong, charn soc, khai thac, the bin cay cao su va cay ding nghiep tai Campuchia;

• BAt deng san: Xay dung va khai thac cac trung tam thuang mai, khach san, cao ac van phong & cac thanh pito Ian tai Viet Nam va khu vtrc Dong Ducmg bao g6m: du an Khu phirc hqp Saigon Gem va du an Khu phirc h9p tai Vieng Chan — Lao.

4. Chu 14 sin xuat, kinh doanh thong thuo'ng Chu kY san xuAt kinh doanh thong thuong dm Cong ty khong qui 12 thang.

5. Da'c diem hcqt dOng ciia Cling ty trong lam có iinh huimg den Bao ca. (' tai chink , Cong ty da chAm dirt hoat Ong cita Xi nghiep Van tai bien Him Nghi; dang hoan tat thin ti,zc giai the Cong ty TNHH MTV Logistics Bien Sang va Cong ty Co phAn Cang quitic to Gemadept Nhon Hei.

Thuc hien Nghi guy& Dai hei d6ng co dong se 051/GMD-DHDCD ngay 26 thing 5 nam 2017 COng ty da phat hanh c6 phieu rieng le a hoan d6i nq vay thanh ca phan va tai cAu trite Cong ty, thuc hien thoai von tai met s6 cong ty thanh vien a tap trung ngu8n luc cho hog deng kinh doanh

cot loi, cu the nhu sau: • Thanh lap Cong ty TNHH Gemadept Logistics Holding va gop von bang toan be phAn von

g6p tai Cong ty TN!-Ill ,MTV Tiep van Gemadept, C6ng ty TNHH MTV Gemadept Hai Phong va Cong ty CO phan Van tai va Djch vu Dien luc.

• Thanh lap Cong ty TNHH Gemadept Shipping Holding va g6p von bang toan be phAn von gap tai Cong ty TNHHMTV Van tai bin Gemadept, dOng thai chuyen nhuqng toan be phan von gop tai Gemadept (Malaysia) Sdn. Bhd. cho Cong ty TNHH Gemadept Shipping Holding;

• KY INT Sing chuyen nhtrqng 50,90% phAn v6n gop tai Cong ty TNHH Gemadept Logistics Holding va 49% phan von g6p tai Cong ty TNHH Gemadept Shipping Holding;

• Hoar' tat chuyen nhugng 15% phAn v6n Op con lai trong C6ng ty TNHH CJ Viet Nam;

• KY hqp dOng chuyen nhtrqng toan be 51% yen g6p trong COng ty Co phAn Tiep van va Cang quoc to Hoa Sen — Gemadept.

T H

T

Ban thuyEt minh nay la mOt 6¢ ph4n hop thanh va phcii dui= doe cling ven Bao cao tai chinh 13

6. Ciu trim Cong ty Ceic Cong ty con

Ten cong Cong ty Co phan Cang quac to Gemadept Dung Quat

Cong ty TNHH Dich vu Van tai Tang h9p V.N.M

Gemadept (Malaysia) Sdn. Bhd.

Gemadept (S) Pte. Ltd.

Cong ty Ca phan Cang qu6c to Gemadept Nhcm Hai

Dia chi till so chinh Ben s6 1— Cang tong hqp Dung Quit, Xa Binh Thuan, Huyen Binh Scm, Tinh Quang NO, Vitt Nam 6 Le Thanh Ton, Pluton Ben Nghd, Quan 1, TP. H$ Chi Minh, Viet Nam No.68B, Jalan Batai Laut 4, Taman Intan, 41300 Kiang, Selangor Darul Ehsan, Malaysia 63 Market Street #05-01A, Bank of Singapore Centre, Singapore 048942 98 Pham Hung, Phutmg L9 Muting Kitt, TP. Quy Nhan, Tinh Binh Dinh, Vitt Nam

Cang ty TNHH Cang Phuac Long 6 Le Thanh T6n, Phutrng Ben Nghd, Quan 1, TP. Ha Chi Minh, Viet Nam 45 Vo Thi Sau, Phtrtmg Da Kao, Quan 1, TP. Chi Minh, Vitt Nam

ughitp Song Than 1, Phut:mg Di An, Thi xa Di An, Tinh Binh Dtrcmg, Vitt Nam

Cang ty a phan Gemadept Wing I/IA Pham Hang Thai, Tau Phut/rig 7, TP. Wing Tau, Tinh

BA Ria — Wing TAu, Vitt Nam Cong ty phan Tiep van va Dutmg so 2B, Khu ding Cang qutic to Hoa Sen - Gemadept nghitp Phu My I, Thi trail Phu

My, Huy'en Tan Thanh, Tinh BA Ria - Wing Tau, Vitt Nam

Cong ty a phan Dalt tu Xay dung147 Nguyin Thai Binh, Phat trien Ha tang Gemadept Phutmg 3, TP. Tan An, Tinh

Long An, Vitt Nam Cong ty TNHH MTV Gemadept Ting 6, to 20A, tea nha TD HAi Phong Plaza Business Center, Le

Hang Phong, Phutmg Deng !the, Quan Quyen, TP. HAi Phong, Viet Nam

Cong ty a phan Dich vu Van tai Khu 06 7, Phutmg Tnrong Twang Th9 (i) Th9, Quan The TP. Ha

C8ng ty TNHH ISS — Gemadept

Le JI, dutIng se 8, Khu cong Ding ty TNHH MTV Tiep van 100% 100%

Gemadept

T9 It van Op 80,40%

53,20% 53,20% 53,20%

51,00%

70,00% 70,00% 70,00%

51,00% 51,00% 51,00%

50,00% 50,00% 50,00%

46,00% 46,00% 54,00%

100% 100% 100%

100% 100% 100%

100% 100% 100%

100% 100% 100%

51,00% y' ,00%

4N YAN G

100% 100% 100%

T9 It T9 It guy& Iqi ich bleu quytt 80,40% 80,40%

0%

CONG TY Co' PHAN GEMADEPT Dia chi: 6 Le Thanh Ten, Phutmg Ben Nghd, Quan 1, TP. Ha Chi Minh, Vitt Nam BAO CAO TA1 CHINH Cho nam tai chinh ket thac ngay 31 thang 12 nam 2017 Ban thuyet minh Bao cao tai chinh (tiep theo)

Theo Quyet dinh so 2513/QD-CT-XP ngay 30 thing 5 nam 2017 cila Cuc thu TP. HO Chi Minh vt vi8c khong phai n6p titn phat thu thu nhap doanh nghi8'p vai so titn 21.054.124.191 VND, C8ng ty (IA hoan nhap khoan dtr phong phai tra lien quan den khoan tien phat nay vao ket qua kinh doanh

trong nam.

Trong nam, Cong ty tip tuc dAu tu them vao C8ng ty CO phan Hoa Sen Thai Binh throng, C6ng ty Co phAn Niem Ki8u Hanh Thai Binh Duang, C8ng ty TNHH MTV COng nghi8p Cao su Thai Binh Duang va Cong ty TNHH Titp van "K" Line — Gemadept.

Ban thuyit minh nay la nrOt 6'0 phem hop thanh va phai &or cloc ding val Belo cao tat chinh 14

CONG TY CO PHAN GEMADEPT Dia chi: 6 Ld Thdnh Ton, Phuang Ben Nghe, Quan 1, TP. 116 Chi Minh, Vidt Nam

BAO CAO TAI CHINH Cho nam tai chinh ket th6c ngay 31 thang 12 nam 2017 Ban thuytt minh Bac, cao tai chinh theo)

1

TS, ld TS, ld Ty JO quyen von g6p Icti ich bidu quyOt

99,98% 99,98% 99,98%

100% 100% 100%

100% 100% 100%

100% 100% 100%

100% 100% 100%

100% 100% 100%

1

1

1

Dia chi tru s6 chinh Chi Minh, Vi'dt Nam 201 NO Quyen, Phu6mg Mdy Chai, Quan Ng6 Quyen , TP. Hai Phong, Vidt Nam 6 Le Thdrth Ton, Phutmg Ben Nghe, Quan 1, TP. H6 Chi Minh, Vidt Nam 6 Ld Thdnh Ton, Phuvng Ben Nghe, Quan 1, TP. H6 Chi Minh, Vidt Nam 6 Ld Thanh Ton, Phtrang Ben Nghe, Quan 1, TP. HO Chi Minh, Vidt Nam 6 Le Thanh Ton, Phuang Ben Nghd, Quan 1, TP. 116 Chi Minh, Vidt Nam 61 dtRyng 468, Pherng Toul Tumpoung 2, Quan Chamkarmon, TP. Phnom Penh, Vucmg qu6c Campuchia 18B dung 500, Muting 100% 100% 100%

Phsar Deum Thkov, Quart Chamkarmon, TP. Phnom

A Penh, Vucmg quoc Campuchia 947 Thon Por Prok Khang 100% 100% 100%

Tbong, Phuang Kar Karb, Quan Po Sen Chey, TP. Phnom Penh, Vtrang qutic Campuchia Km so 6 Dinh Vu, Phtrang 84,66% 84,66% 84,66%

Dong Hai 2, Quail Hai An, TP. Hai PhOng, Vidt Nam 6 Le Thanh T6n, PhuOng Ben 100% 100% 100%

Nghd, Quan 1, TP. 116 Chi Minh, Vidt Nam LO CN3, Khu cong nghidp 65,00% 65,00% 65,00%

MP Dinh Vu, Phtrang Dong Hai 2, Quan Hai An, TP. Hai PhOng, Vidt Nam LO CAI, Khu ding nghidp 60,00% 60,00% 60,00%

Nam Dinh WI, Pherng Dong Hai 2, Quart Hdi An, TP. Hai Phong, Vidt Nam 6 Ld Thdnh TOn, Phut:mg Ben 100% 100% 100%

Nghd, Quan 1, TP. 116 Chi Minh, Vidt Nam 6 Le' Thanh Ton, Phtrang Ben 100% 100% 100%

Nghd, Quan 1, TP. H6 Chi Minh, Vidt Nam 6 Le Thanh Ton, PhuOng Ben 100% 100% 100%

Nghe, Quan 1, TP. 116 Chi Minh, Vidt Nam

Ten cong ty

Cong ty phAn Cang Nam Hai

C6ng ty TNHH MTV Van tai Hang hai Thai Binh Ducmg

Cong ty TNHH MTV Logistics Bien Sang

Cong ty TNHH Dich vv Tin hcc VT Tin

Cong ty TNHH MTV Cong nghidp Cao su Thai Binh Ducmg

C6ng ty Co phAn Hon Ngcc Thai Binh Duang

COng ty Co phan Hoa Sen Thai Binh Ducmg

Cong ty CO phAn Nidm Kieu Hanh Thai Binh Dtrcmg

Cong ty Co phAn Cang Nam Hai Dinh va

Cong ty TNHH Thiet bi %fa Dich vv Hang hal Thai Binh Ducmg

C6ng ty Co plan ICD Nam Hai

COng ty CO phAn Cang Nam Dinh Vu

Cong ty TNHH MTV Van tai bin Gemadept

Cong ty TNHH Gemadept Logistics Holding

C6ng ty TNHH Gemadept Shipping Holding

Cling ty nam quyen kiem soat Cong ty Co phAn, Dich V4n tai True-rig Th9 do dmic si,r uy quyen

cua mOt s6 c6 (long a d4t ty lg quyen bieu quyet trong cac cu6c hQp D4i h6i dong c6 dong la 54%.

Ban thuyit minh nay la mot be, pluin hclp thanh va phai duffc dpc citng vol Bac cao tai chinh 15

CONG 'TY CO PHAN GEMADEPT Dia chi: 6 Le Thanh Ton, Phutyng Ben Nghd, Quart 1, TP. HO Chi Minh, Viet Nam

BAO CAO TAI CHNH Cho nam tai chinh ket thuc ngay 31 thang 12 nam 2017 Ban thuyet minh Bao cao tai chfnh (del) theo)

C'Ong ty CO phan ICD Nam Hai duqc del ten tir C8ng ty CO phan Logistics Nam Hai theo Giay chimg nhan clang ky doanh nghiep se 0201639540, ding ky thay dOi Ian 01 ngay 31 thang 3 nam

2017. G

Cac Cong ty lien doanh, lien ket TS, 1e TS? le T914 quyen

Dia chi tru so chinh von gap phan s6 hUu bieu quyet Ten ding ty Cong ty TNHH Thucmg mai Qua du yang

Cong ty Co phan Thuong cang Viing TAu

Cling ty Co phan Du Lich Minh Darn

Cong ty CO phin Van tai va Dich vu Dien luc

COng ty Co phan Dich vu Hang hba Sai Gan

C6ng ty C6 phan Lien NT Thuc pham

Cong ty CO phan Cang Cai Mdp Gemadept — Terminal Link

Cong ty TNHH Golden Globe

Cong ty TNHH Tiep van "K" Line — Gemadept

117 Le Lui, Pinging Ben Thanh, Quan 1, TP. H6 Chi Minh, Viet Nam 973 dutmg 30/4, PlurZyng 11, TP. Wing TAu, Tinh BA Ria - VOng TAu, Viet Nam Cau Turn, Khu phi Hai Tan, Thi trAn PhuOc HAi, Huyen Dat DO, Tinh BA Ria — VOng Tau, Viet Nam 112 NgO Quyen, Phutmg May Chai, Quan Ngo Quyen, TP. Hai Phong, Viet Nam 30 Phan Mire Duyen, Phulyng 4, Quan Tan Binh, TP. 146 Chi Minh, Viet Nam 267 Quang Trung, Plurtrng Quang Trung, Quan HA Ding, TP. Ha Nei, Viet Nam Khu vuc Cai Mei), Xa Phu& Hem, Huyen Tan Thanh, Tinh Ba Ria — Wing TAu, Viet Nam BAn Sibunhuong, Quan Chanthabouly, Thu do Vientiane, LAo 6 Le Thanh Ton, Phutmg Ben NghO, Quan 1, TP. H6 Chf Minh, Viet Nam

45,00%

26,78%

45,00%

26,78%

45,00%

26,78%

40,00% 40,00% 40,00%

38,03% 38,03% 38,03%

32,56% 32,56% 32,56%

26,56% 26,56% 26,56%

41,67% 41,67% 41,67%

40,00% 40,00% 40,00%

50,00% 50,00% 50,00% is

Ccic thin vj true thu3c khOng co to each phial) nhan hitch loan phi thu3c Ten don vi Dia chi Xi nghiep Van tai Thai Binh Lau 15, s6 35 Nguygn Hue, Quail 1, TP. HO Chi Minh, Viet Nam

Ducmg 39 Quang Trung, Quan Hai Chau, TP. Da Nang, Viet Nam Chi nhanh Da Nang 80-82-84 Le Hen Phong, PhirOng Binh Thity, Quan Binh Thuy, Chi nhanh Can Tha TP. Can Tha, Viet Nam 1/1A Pham Hong Thai, Phiramg 7, TP. Wing Tau, Tinh Ba Ria — Vung Tau, Viet Nam 193C dai 18 Mao Tse Tong, Phu6ng Beung Trabaek, Quan Chamkarmon, Thu do Phnom Penh, Vuang quec Campuchia

7. Tuyen bo ve kha nang so sinh thong tin teen Bao cao tai chinh Cac so lieu twang irrig cua nam truck so sanh &Km vai se lieu cna ram nay.

8. Nhan vien Tai ngay ket thnc nam tai chinh Cong ty c6 169 nhan vien clang lam viec (se dau nam la 272 nhan vien).

Bern thuyit minh nay la m(51 b() plain hgp thiznh va phai dupe dgc cang vat Bao cao tat chinh 16

Chi nhanh Wing Tau

Chi nhanh Campuchia

, •

CONG TY co' PHAN GEMADEPT Dia chi: 6 Le Thanh Ton, Phtrtyng Ben Nghe, Quan 1, TP. f16 Chi Minh, Viet Nam BAO CAO TAI CHINH Cho nam tai chinh ket tittle ngay 31 thang 12 nam 2017 Ban thuytt minh Bao cao tai chinh theo)

II. NAM TAI CHINH, DUN VI TIEN TE Sir DUNG TRONG KE TOAN

1. Nam tai chinh Nam tai chinh cua C8ng ty bat dau tir ngay 01 thang 01 va ket thuc vao ngay 31 thing 12 hang nam.

2. Don vi tien to sir dung trong ke toan Dan vi tien to sir dung trong ke toan la D6ng Viet Nam (VND).

CHUAN MIX VA CHE DQ KE TOAN AP DUNG

1. Che do, ice than tip dung Cong ty Ai) dung cac Chufin muc Ke toan Viet Nam, Che dO K'e toan doanh nghiep Viet Nam dugc ban hanh theo Th8ng to so 200/2014/TT-BTC ngay 22 thing 12 nam 2014 va cac thong to huang dan thuc hien chuan muc ke toan cua BO Tai chinh trong viec lap va trinh bay Bao cao tai chinh.

2. Tuyen bo ve viec tan thit chuAn muc ke Wan va the do kt twin Ban Tong Gam dee dam boo da tuan thu you cau cita cac Chuan muc Ke toan Viet Nam, Cite dO K'e toan doanh nghiep Viet Nam dugc ban hanh theo Th6ng to so 200/2014/TT-BTC ngay 22 thing 12 nam 2014 ding nhu cac thong to hugng dan thuc hien chuan muc ke toan dm BO Tai chinh trong viec lap va trinh bay Bao car) tai chinh.

IV. CAC CHINH SACH ICE TOAN AP DUNG

1. Co' so. lap Bao cao tai chinh Bao cao tai chinh dirge lap tren ca sec ke toan don tich (trir cac thong tin lien quan den cac luOng ben).

2. Cac giao dich bang ngoai

:o A - Cac giao dich phat sinh bang ripooi dugc chuyen doi theo ty gia tai ngay Oat sinh giao dich. SU NI

du cac khoan muc tien to có goc ngoai to tai ngay ket fink nam tai chinh dirge qui doi theo tS, gia rol tai ngay nay. 1

Chenh lech ty gia phat sinh trong nam tir cac giao dich bang ngoai to dirge ghi nhan vao doanh thu 1: hoot dung tai chinh hoac chi phi tai chinh. Chenh lech gia do dinh gia lai cac khoan muc tien to có goc ngoai to tai ngay ket thfic nam tai chinh sau khi bu trir chenh lech tang va chenh tech giam dirge ghi nhan vao doanh thu hoot dung tai chinh hoac chi phi tai chinh.

TS, gia sir dung de qui dOi cac giao dich phat sinh bang ngoai to IA t gia giao dich thuc to tai thin diem phat sinh giao dich. TS, gia giao dich thirc to doi vii cac giao dich bang ngoai to dirge xac dinh nhtr sau: • Doi veil hap ding mua ban ngoai to (hop ding mua ban ngoai to giao ngay, hap ding kS,

hop &mg Wang lai, hop ding quyen chon, hap ding hoan doi): ty' gia ky ket trong hop dung mua, ban ngoai to giita Cong ty va ngan hang.

• Doi vii cac khoan gip von hoac nhan vim Op: ty gia mua ngoai to cua ngan hang rich Cong ty ma tai khoan de nhan On cua nha dau to tai ngay gip von.

• Doi vii ng phai thu: ty gia mua cua ngan hang thucmg mai nai Cong ty chi dinh khach hang thanh toan tai thin diem giao dich phat sinh.

• DM vii nq phai tra: tj, gia ban cila ngan hang thtrong mai nai Cong ty du kien giao dich tai thiri diem giao dich phat sinh.

Bcin thuyit minh nay la mOt bpph4in hcfp thanh va phai clupr dQc ding vii Ado coo tai chinh 17

CONG TY CO PHAN GEMADEPT Dia chi: 6 LO Thanh TOn, Pherng Btn Nghe, Quan 1, TP. H6 Chi Minh, ViOt Nam BAO CAO TAI CHINH Cho nam tai chinhk6t di& ngay 31 thang 12 nam 2017 Ban thuyet minh Bao cao thi chinh (tiOp theo)

• DOi vai cac giao dich mua shm tai san hoac cac khoan chi phi dugc thanh toan ngay bang ngoai tg (khong qua cac tai khoan phai tray: tS, gia mua cua ngan hang thtrang mai nai C6ng ty thuc hien thanh toan.

Ty gia sir ding a danh gia lai se du cac khoan attic tien to co gee ngoai tg tai ngay ket tit& nam tai chinh dugc xac djnh theo nguyen tac sau: • Doi vai cac khoan ngoai tg giri ngan hang: tj, gia mua ngoai to cua ngan hang nai Cong ty ma

tai khoitn ngoai te. • Doi vai cac khoan nine tien c6 giSc ngoai to dugc phan loai la tai san khac: ty gia mua ngoai

te cua Ngan hang Citibank, N.A., Chi nhanh TP. Ho Chi Minh (Ngan hang Cong ty thuang xuyen co giao dich).

• Doi vai cac khoan mpc tien tg co gee ngoai to dirge phan loai la nq phai tra: t gia ban ngoai to cua Ngan hang Citibank, N.A., Chi nhanh TP. Ho Chi Minh (Ngan hang Cong ty thuong xuyen c6 giao dich).

3. Tien va cac khan twang diro'ng tien Tien bao gom tien mat va tien giri ngan hang khong kS, han. Cac khoan Wang duang tien la cac khoan dau to ngan han co thai han thu hei khong qua 03 thang ke tir ngay dau tu, CO kha nang chuyen doi de,dang thanh mgt Itrang tien xac dinh va khong co ro trong viec chuyen doi thanh

tien tai thai diem bao cao.

4. Cfic khoin flan Or tai chinh Chting khodn kinh doanh Khoan dau to dugc phan loai la chirng khoan kinh doanh khi nam vi mpc dich mua ban de

kiem lai.

Chirng khoan kinh doanh dugc ghi s6 ke toan theo gia gee. Gia gee dm chung khoin kinh doanh dugc xac djnh theo gia tri hop ly cua cac khoan thanh toan tai thiri diem giao dich Oat sinh cong cac chi phi lien quan den giao dich mua chirng khoan kinh doanh.

Th8i diem ghi nhan cac khoan chung khoan kinh doanh la thoi diem Cong ty c6 quyen so hint, cp the nhtr sau: • DM yeti chirng khoin niem yet: dugc ghi nhin tai thai diem khop lenh (T+0).

• DM yeti chirng khoan chtra niem yet: dugc ghi nhan tai thai diem chinh tittle co guy& s& Lau

theo qui djnh cita phi!) luat.

Tien lai, co tire va lqi nhuan cita cac ky truerc khi chirng khoan kinh doanh dugc mua dugc hach toan giam gia tri cua chinh chung khoan kinh doanh do. Tien lai, co tt'rc va lgi nhuin cira cac Ick sau khi chirng khoan kinh doanh dugc mua dugc ghi nhan doanh thu. CO tire dugc nhin bang co phieu chi dugc theo dOi se lugng co phieu tang them, kh8ng ghi nhan gia trj co phieu nhan dugc.

Co phieu hoan d6i dugc xac dinh theo gia trj hop ly tai ngay trao doi. Gia tri hgp ly dm co phieu dirge xac dinh nhir sau: • Doi vai co phieu cua cong ty niem y6t, gia tri hap V, ctia co phieu la gia dOng cira niem yet tren

thi true:mg chirng khoin tai ngay trao &M. Tnrang hgp tai ngay trao doi thi trua-ng chirng khoan

kitting giao dich thi gia tri hop V, dm co phieu la gia &mg cira phien giao dich trtrac lien ke vai ngity trao

• DM vai co phieu chua niem yet dugc giao dich tren san UPCOM, gia tri hgp ly cua c6 phieu la gia giao dich dong cira tren san UPCOM tai nay trao doi. True-11g hop ngay trao doi san UPCOM khong giao dich thi gia tri hgp ly cita co phieu la gia don cira phien giao dich tnrac lien ke vai ngay trao &IL

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3 T t.1 H VA T

Ban thuyit minh nay let mot b'a phan h9p thanh va pilaf dugc d9c cong veri Bdo cao tai chinh 18

CONG TY Co. PHAN GEMADEPT Dia chi: 6 Le Thanh Ton, Phulmg Ben Nghe, Quan 1, TP. He Chi Minh, Viet Nam BAO CAO TAI CHINH Cho nam tai chinh ket thiic ngay 31 thing 12 'lam 2017 Ban thuyet minh Bao cao tai chinh (tiep theo)

• D6i veri c6 phieu chua niem yet khac, gifi tri hqp 1S, c6 phieu la gia. do cac ben theta thuan

theo hqp d6ng hoac gifi tri . sach tai theri diem trao

Du ph6ng giam gia chang khoan kinh doanh duqc lap cho tirng loai chang Ichoin duqc mua bfin tren thi truing va c6 gia tri hqp ly thAp hcm gia g6c. Gia tri hqp 1)", cua chimg khoin kinh doanh niem yet tren thi twang cluing khoan hoac duce giao dich tren san UPCOM la gia dong cfra tai ngay ket thac nam tai chinh. Truing hqp tai ngay ket thac nam tai chinh thi truing chang khofin hay san UPCOM khong giao dich thi gia tri hop ly cua chting khaki la gia dong cira phien giao dich truck lien ke v6ri ngay ket thac nam tai chinh.

Tang, giam s6 du phong giam gia chirng khofin kinh doanh can phai trich lap tai ngay ket thac nam tai chinh duce ghi nhan vao chi phi tai chinh.

Lai holac to ti vi8c chuyen nhucmg chang khoan kinh doanh duqc ghi nhan vao doanh thu hoat dung tai chinh hoac chi phi tai chinh. Gia von dirge xfic dinh theo phuang 014 binh quan gia

quyen di Ong.

Cdc khan cho vay Cac khoan cho vay &lac xic dinh theo gia goc tri cac khaki du phong phai thu kh6 doi. Du ph6ng phai thu kho doi caa cac khoan cho vay duqc lap can ca vac, du kien mirc ton thAt c6 the xay ra.

Cdc khan dItyttr vao cong ty con, cong ty lien doanh, lien ket Cling ty con Cong ty con IA doanh nghi8p chiu su kiem soat caa Cling ty. Vic kiem soat dat duqc khi Cling tyco khi nang kiem soat cac chinh sach tai chinh va hoat dOng cita doanh nghi'8p nhan dAu to nham thu duqc lqi ich kinh t6 ti cac hoat dOng caa doanh nghi8p do.

Cling ty lien doanh Cong ty lien doanh la doanh nghi8p duqc thanh lap tren ca s6 theta thuan tren hqp ding ma then de Cong ty va cac ben tham gia thkrc hi8n hoat dOng kinh to tren co. so. (long kiem soat. Dong soat &lac hieu IA vi8c dua ra cac quyet dinh mang tinh chien luqc lien quan den cac chinh s hoat Ong va tai chinh caa cong ty lien doanh phai co sir d6ng thuan cua cac ben tham gia, i

doanh. VAN

Cling ty lien ket Cong ty lien ket la doanh nghi'8p ma Cong ty c6 anh htrang ding ke nhung khong co guy& m soat dOi vii cac chinh sach tai chinh va hoat dOng. Anh hung ding ke the hi8n 6 quyen tham gia vao vi8c dua ra cac guy& dinh ve chinh sach tai chinh va hoat Ong caa doanh nghi'8p nhan dau to nhung khong kiem soat cac chinh sach nay.

Ghi nhdn ban ddu Cac khoan dau to vao ding ty con, cong ty lien doanh, lien ket duqc ghi nhan ban dAu theo gifi gOc, bao gom gifi mua hoac khoan gop yen cling cac chi phi lien quan trkxc tiep den vi8c dAu tu. Truing hqp dau tu b&ng tai san phi tien te, gia phi khoan dau to duqc ghi nhan theo gifi tri hop IS, cua tai

san phi tien to tai tiled diem phat sinh.

Co tat va lqi nhuan cua cac k5' trtrac khi khoan dAu tu duqc mua duqc hach town giam gifi tri cua

chinh khoan dau tu dO. Co tirc va lqi nhuan caa cac ky sau khi khoin dau to duqc mua duqc ghi nhan doanh thu. CO tire duqc nhan bang co phieu chi duqc theo doi s6 lung co phieu tang them, khong ghi nhan gia tri c6 phieu nhan &ITN.

Ban Ihuyit minh nay la mal 60 phan h9p thanh vex phai chrac d9c cimg yeti Bao cdo tai chinh 19

CONG TY CO PHAN GEMADEPT Dia chi: 6 Le Thinh Ton, Phtrang Ben Nghe, Quail 1, TP. Ho Chi Minh, Viet Nam BAO CAO TAI CHINH Cho ram tai chinh ket thfic ngay 31 thang 12 nam 2017 Ban thuytt minh Bao cao tai chinh (tiep theo)

Dy• phang ton thcit cho cac khoan clau Etc vao cong ty con va cong ty lien doanh, lien Idt Dkr phong ten that cho cac khan dau tu vac cong ty con, cong ty lien doanh, lien ket dugc trich lap khi cong ty con, cong ty lien doanh, lien ket bi 16 voi mire trich lOp,bang chenh 18ch gitra von &Sp

thuc to cac ben tai cong ty con, cong ty lien doanh, lien ket va von chit so him thkrc co nhan vbi

ty le gop von Cong ty so vai ding so von gop thuc to dia,cac ben tai cong ty con, cong ty lien

doanh, ket. Neu cong ty con, ding ty doanh, lien ket la doi tuqng lOp Bao cao tai chinh him nhat thi can dr de xac dinh du phong ten that la Bao cao tai chinh hqp nhat.

Tang, giam se du phong ten that dau to vao cong ty con, ding ty lien doanh, lien kOt can phai trich

lap tai ngay ket thuc nam tai chinh dugc ghi nhan vao chi phi tai chinh.

Cric khoan dein to vao cong cu von caa don vi khdc Dau to vao cong ca yen dia dun vi khac bao gem cac khoan dau to cong yen nhtrng Cong ty kh6ng co quyen kiem soat, dung kiem sok hoc c6 anh huorig &rig Ice doi voi ben dugc dau tu.

Cac khan dau tu vac) cong cu yen dm dun vi khic dugc ghi nhan ban au theo gia gtic, bao gem

gia mua hoc khan gop von Ong cac chi phi true tiep lien quan den hoat Ong dau tu. CO tire va lgi nhuan cua cac ky truck khi khoan dau to dugc mua dugc hach tan giam gia tri cua chinh khoan dam tudo. CO tiro va lgi nhuan cac sau khi khoan dau tu dugc mua dugc ghi nhan doanh thu. Co6 tire dugc nhan bang co phieu chi dugc theo d6i so lugng co phieu tang them, khong ghi nhan gia tri co phieu nhan dugc.

Du phong ton t• hat cho cac khan dau tu vao cong ca yen ctia dun vi khac dirge trich lap nhu sau:

• Doi vai khan dau tu vao ce phieu niem yet hoc gia tri hqp ly khan dau to dugc xac dinh tin cay, vi8c lap du phong dira tren gia tri thi tnrong cua ce phieu.

• Doi vgi khoan du tu Bong xac dinh dugc gia tri hqp 1y tai thi diem bao cao, vi8c lap du phOng dugc thuc hi8'n can dr vao khan 18 dm ben dugc dau to vai mire trich lap bang chenh

18ch gitra von g6p thuc to cua cac ben tai dun vi khac va von chit sb htiu thkrc co nhan voi t le

g6p ven cua C6ng ty so yell tong se yen g6p thuc to cua cac ben tai don vi khac.

Tang, giam se dir phong ten that dau to vac cong eta yen dm don vi khac can phai trich lap tai ngay ket tittle nam tai chinh dugc ghi nhan vao chi phi tai chinh.

5. Cac khofin phai thu Cac khoan nq phai thu dugc trinh bay theo gia tri ghi se trir di cac khan du phong phai thu kho

doi.

Vic phan loci cac khan phai thu la phai thu khach hang va phai thu khac dugc thuc hien theo

nguyen tac sau: • Phai thu cua khach hang phan anh cac khan phai thu mang tinh chat thtrcrng mai Oat sinh tir

giao dich co tinh chat mua — ban girra Cong ty va ngtroi mua la don vi d'gc lap yen Cling ty.

• Phai thu khac phan anh cac khoan phai thu khong c6 tinh diming mai, khong lien quan den

giao dich mua — ban.

Dir phOng phai thu kh6 doi dugc lap cho tirng khan nq phai thu kho doi can dr vao dkr kien mac ton that co the xay ra.

Tang, giam s6 du du phong nq phai thu kho doi can phai trich lop tai ngay ket thuc nam tai chinh

dugc ghi nhan vao chi phi quan 15, doanh nghi8p.

oI TP KII

Ban thuyit minh nay la m(g 14 ph ein hip thanh va phai clizot cipc cong voti Bao cao tai chinh 20

CONG TY CO PHAN GEMADEPT Dia chi: 6 Le Thanh T8n, Phtrang Ben Nghe, Quail 1, TP. 1-18 Chi Minh, Viet Nam BAO CAO TAI CHINH Cho nam tai chinhk4t thfic ngay 31 than 12 nam 2017 Ban thuyet minh Bao cao tai chinh theo)

6. Hang ton kho Hang ton kho dugc ghi nhan theo gia thap han girra gia gOc va gia tri than c6 the thuc hien dugc.

Hang ton kho bao gom nguyen nhien lieu va hang hoa. Gia gOc hang din kho bao Om chi phi mua va cac chi phi lien quan true tiep khac phat sinh de c6 dugc hang ton kho dja diem va trang thai

hi6n tai.

Gia xuat kho dugc tinh theo phacrng phap binh quart gia quyen va dugc hach toan theo phtrcrng

pilaf) ke khai thuerng xuyen.

Gia tri thuan c6 the thuc h*-1 dugc la gia ban tr.& tinh cua hang tan kho trong kS, san xuat, kinh

doanh binh thtremg trir chi phi 'rev tinh de hoan thanh va chi phi trac tinh can thiet cho viec tieu thy

Dtr ,phong giani gia hang eon kho dugc lap cho tong mat hang ton kho c6 gia g6c hcm gia tri

thuan c6 the thuc hien dugc. Tang, giam so du du phong giam gia hang ton kho can phai trich lap tai ngay ket thac nam tai chinh dugc ghi nhan vac) gia von hang ban.

7. Chi phi tra Oink s Chi phi tra truac bao gem cac chi phi thuc to da phat sinh nhung co lien quan den ket qua hoat Ong san xuat kinh doanh cua nhieu ky ke tan. Chi phi tra trtrac cua Cong ty chit yeti la chi phi bao hiem, chi phi lai thue tai chinh container, chi phi sira chixa. Cac chi phi tra tnroc nay dugc phan b6 trong khoang thai gian tra tax hoac thai gian cac lgi ich kinh to tuong irng dugc tao ra tir cac

chi phi nay.

Chi phi btio hiem Chi phi bao hiem Oat sinh dugc phan bO vao chi phi theo phtrcrng phap dueng thing theo thai gian

dm hap dOng bao hiem.

Chi phi lai thue tai chinh container Chi phi lai thue tai chinh container dugc phan 1)6 vao chi phi theo phtrang phap dtremg thang voi

thei gian phan be la 06 nam.

Chi phi sera chira Chi phi sira chira dugc phan bO vao chi phi theo phtrong phap duemg thing vii thei gian phan bO

khong qua 03 nam.

8. TM san thue ho#t Ong Thue tai san dirge phan loci la thue hoat d6ng neu pan Ian rui ro va lgi ich gin lien vii quyen sa

him tai san thuc ye ngtrai cho thue. Chi phi thue hog Ong dupe phan anh vao chi phi theo phtrong pap duerng thang cho suet thei han thue tai san, khOng php thuc vac) phixang thirc thanh

toan tien thue.

9. Tai san co dinh hire hinh A Tai san CO dinh hiru hinh dugc the theo nguyen gia trir hao men lily ke. Nguyen gia tai san c6

djnh huu hinh bao g8m toan b.() cac chi phi ma Cong ty phai 138 ra de c8 dirge tai san co dinh tinh den thai diem dua tai san do vac) trang thai san sang sir dung. Cac chi phi phat sinh sau ghi nhan ban dau chi dugc ghi tang nguyen gia tai san c6 djnh neu cac chi phi nay chic chart lam tang lgi ich kinh to trong Wang lai do sir dung tai san do. Cac chi phi phat sinh khong theta man dieu kien tren dugc ghi nhan la chi phi san xuat, kinh doanh trong nam.

ANMU

A

Ban thuyjt minh nay la mot bet ph<in hap thanh va phai chew dQc cling vii Brio cho tai chinh 21

CONG TY CO PHAN GEMADEPT Dia chi: 6 Le Thanh Ton, Pluthng Ben Nghe, Quan 1, TP. H.6 Chi Minh, Viet Nam BAO CAO TAI CHtNH Cho nam tai chinh ket thilc ngay 31 thang 12 nam 2017 Ban thuyet minh Bao cao tai chinh (tiep theo)

Khi tai san co dinh him hinh &lac ban hay thanh 15,, nguyen gia va gia tri hao mon My ke dugc x6a

so va lai, 16 phat sinh do thanh 15, duqc ghi nhan vao thu nhap hay chi phi trong Warn.

Tai san co dinh him hinh, dirge khAu hao theo phuang phap &rang thing dkra tren than gian hiru

dung Lvov tinh; nam khau hao cua cac loai tai san co dinh hiru hinh nhu sau: Loai tai san co dinh So nam

Nha cira, vat kien true 05 — 25 May mac va thiet bi 05 — 07 Phuang tien van tai, truyen din 06 — 15 Thiet bi, dung cu quan 15, 03 — 08

10. Tai san co dinh thue tai chinh Thue tai san dtrqc phan loai la thu8 tai chinh neu phan lon riti ro va lai ich gin lien voi quyen hire tai san thuec ye nguali di thue. Tai san co dinh thue tai chinh duqc the hien theo nguyen gia trir hao mon 1uy ke. Nuyen gia tai san co dinh thue tai chinh la gia thap han gia gia tri h9p151‘cita tai

san thue tai thai diem khOi d'au hqp 'Jong thue va gia tri hien tai khoan thanh toan tien thue • • thieu. T5, le chiet khau,de tinh gia tri hien tai khoan thanh toan tien thue tai thieu cho viec

thue tai san la lai suit ngam dinh trong hqp dor$ thue tai san hoac lai suit ghi trong h9p (long. Trong truing hap kh6ng the xacsdinh &roc lai suit ngam dinh trong hop dOng thue thi sir dung lai suit tien vay tai thai diem khai dau viec thue tai san.

Tai san co dinh thue tai chinh dixqc khAu hao theo phuang phap dtrarng thang dtra trEn th6i gian hcru dung trac tinh. Trong twang h9p kitting chic chin Cong ty se có quyen so. hitu tai san khi het han h9p dong thue thi tai san co dinh se duvc khau hao theo thi gian ngan han gifra thai gian thue va thai gian him dung uac tinh. So nam khau hao cua thiet bi va phtrang tien van tai kh6ng qua 06 nam.

11. Tai sin co dinh vo hinh Tai san co dinh vo hinh dugc the hien theo nguyen gia trir hao mon luy ke.

Nguyen gia tai san co dinh vo hinh bao gom toan be cac chi phi ma C8ng ty phai be) ra a có dtrqc tai san co dinh tinh den thai diem dui tai san do vao trang thai san sang sir dung. Chi phi lien quan den tai san c6 dinh vo hinh phat sinh sau khi ghi nhan ban dau dirge ghi nhan la chi phi san xuat, kinh doanh trong nam trir khi cac chi phi nay gin lien vori met tai san CO dinh vo hinh cu the va lam tang lqi ich kinh to tir cac tai san nay.

Khi tai san c6 dinh vo hinh dirge ban hay thanh ly, nguyen gia va gia tri hao mon My ke dugc xoa so va lai, to phat sinh do thanh 15, dugc ghi nhan vao thu nhap hay chi phi trong nam.

Tai san of; dinh vo hinh cua Cong ty bao gt)m:

Quy'dn sir dung est Quyen sir dung dat la toan be cac chi phi thkrc to Cong ty da chi ra co lien quan true tiep tai dAt sir

dung, bao gem: tien chi ra có quyen sir dung &At, chi phi cho den bit, giai phong mat bang, san lap mat bang, lE phi till& ba,... Quyen sir dung dat khong xac dinh thai han kh6ng dirge tinh khAu hao.

Chtrang trinh pain mem may tinh Chi phi lien quan den cac chuang trinh phAn mem may tinh khong phai la met be phan gin ket vii phAn cimg co lien quan dirge von hoa. Nguyen gia caa chuang trinh phAn mem may tinh la toan be cac chi phi ma Cong ty da chi ra tinh den thai diem dui phan mem vao sir dung. Chuang trinh phan mem may tinh dtrqc khAu hao theo phuong phap throng thang tir 03 — 08 nam.

Ban thuyit minh nay to mOt b¢ phan hap thanh va phai cluac (lac cimg vii Belo ccio tai chinh 22

CONG TY Co PHAN GEMADEPT Dia chi: 6 Le Thanh Ton, Phubng B6n Nghe, Quan 1, TP. Ho Chi Minh, Viet Nam BAO CAO TAI CHINH Cho nam tai chinh ket thuc ngay 31 than 12 nam 2017 Ban thuyet minh Ilia cao tai chinh (tiep theo)

12. Chi phi xay ding co' ban der dang Chi phi xay dung co ban do dang phan anh cac chi phi lien quan true tiep (bao gom ca chi phi lAi vay c6 lien quan phis hop vai chinh sach ketoan cua Cong ty) den cac tai san dang trong qua trinh xay dung, may moc thiet bi dang lap dat de phpc vu cho muc dich san xuat, cho thue va quart ly cung nhu chi phi lien quan den vi8c sira china tai san co dinh dang thuc hien. Cac tai san nay &rot ghi nhan theo gia goc va khong &roc tinh khau hao.

13. Cfic khoan ng phai tra va chi phi phai tra Cac khoan ng phai tra va chi phi phai tra dirge ghi nhan cho so tien phai tra trong twang lai lien quan den hang Ma va dich vu nhan &Qv. Chi phi phai tra duoc ghi nhan clua tren cac u6c tinh hop lY ve so tien phai tra.

Vic phan loai cac khoan phai tra la phai tra ngt.r6i ban, chi phi phai tra va phai tra khac &roc thuc hi8n theo nguyen tAc sau: • Phai tra nguai ban phan anh cac khoan phai tra mang tinh chat thtrcmg mai phat sinh tir giao

dich mua hang h6a, dich vu, tai san va ngtrefi ban la don vi dOc lap v6i Cong ty.

• Chi phi phai tra phan anh cac khoan phai tra cho hang hoa, dich vu da nhan dirge tin ngutfi ban hoac da cung cap cho nguoi mua nhung chua chi tra do chua c6 h6a don hoac chua dit ho so, tai lieu ke toan va cac khoan phai tra cho ngutfi lao do, ng ve tien luong nghi phep, cac khoan chi phi san xuat, kinh doanh phai trich twat.

• Phai tra khac phan anh cac khoan phai tra khong c6 tinh thuang mai, khong lien quan den giao dich mua, 13.4n, cung cap hang Ma dich

Cac khoan no phai tra NIA chi phi phai tra &roc phan loai ngan han va dai han tren Bang can dei ke toan can cir theo ky han con lai tai ngay ket thuc nam tai chinh.

14. Cfic khan dir phong phai tra Cac khoan du phong dirge ghi nhan khi C8ng ty co nghia vu ng hi8n tai phap 1y hoac nghia vu lien MD do ket qua tir mot sir ki8n d'a xay ra, vi8c thanh toan nghia vu nq nay c6 the se dan den sir giam sit ve nhung lai ich kinh to va gia tri cua nghia vu nq do co the throe mot trac tinh dang tin clay.

Neu anh huorng cua thoi gian la trong yeu, du phong se duoc xac dinh bang each chit khau so tien phai bO ra trong twang lai de thanh toan nghia vu nq vai ty 18,chiet khau truot thue va phan anh nhung danh gia tren thi tnrong hi8n tai ve gia tri thoi gian cita tien va nhung rui ro cu th8 ctla khoan

nq do. Khoan tang len cua so du phong do thai gian tr6i qua duoc ghi nhan la chi phi tai chink

Cac khoan du ?hong phai tra ctia Cong ty lien quan den nhfing ten that phai bOi thew trong qua trinh van chuyen.

15. VOn chii hitu Von gop cud chn so him Von gop cua chu so hixu &roc ghi nhan theo so von thuc to da g6p cua cac co &mg.

Theing der von cn pain Thang du von co phan &roc ghi nhan theo se chenh tech gifra gia phat hanh va menh gia co phial khi phat hanh Ian dau hoac phat hanh be sung, chenh tech giCra gia tai phat hanh NIA gia tri se sach cua co phieu quy va cAu phan von cna trai phieu chuyen dei khi dao han. Chi phi trtrc tiep lien quan den vi8c phat hanh bo sung co phieu va tai phat hanh co phieu quy duoc ghi giam thang du von co phan.

Ban thuyit minh nay la mOt b¢ ph'an hQp thanh va phai du'Q'c doc cung voi Bcio cao tat chinh 23

CoNG TY CO PHAN GEMADEPT Dja chi: 6 Le Thanh T6n, Phuerng Ben Nghe, Quail 1, TP. H6 Chi Minh, Viet Nam BAO CAO TAI CHINH Cho nam tai chinh ket thuc ngay 31 thing 12 nam 2017 Bin thuyet minh Bao cao tai chinh (tiep theo)

Von khdc cda chi so. him Van khac dugc hinh thanh do b6 sung tit kat qua hoat dOng kinh doanh, dinh gii lai tai sin vi gii tri can lai giira gii tri hqr ly cua cac tai sin dugc tang, bieu, tai trg sau khi trir cac khoin thue phii n'Up (neu co) lien quan den cac tai sin nay.

16. Phan phai lqi nhuan Lgi nhuan sau thue thu nhap doanh nghiep dirge phan phai cho cac ca (long sau khi di trich lap cac quy theo Dieu le cua C6ng ty ding nhu cac qui dinh cua phi') luat va di dugc Dai hui clang co dong phe duyet.

Viec phan phai 19i nhuan cho cac c6 dong dirge can nhic den cac khan muc phi tien to nam trong 19i nhuan sau thue chua phan phoi c6 the anh Wong den luting tien vi khi nang chi tra co tire nhu lai do danh gia lai tai sin mang di g6p von, lai do danh gia lai cac khoin intic tien te, cac cong cu tai chinh vi cac khoin imic phi tien to khac.

CO tire dugc ghi nhan la nq phai tra khi dugc Dai hOi dOng co &mg phe duyet.

17. Ghi nh;an doanh thu Ira thu nh4p Doanh thu cung cap dich vg Doanh thu cung cap dich vii dugc ghi nhan khi clang thiri thaa man cac dieu kien sau:

• Doanh thu dugc xac dinh ttrcmg dai chic chin. Khi him clang qui dinh ngu&i mua dugc quyen tra lai dich vida mua theo nhang dieu kien cu the, doanh thu chi dugc ghi nhan khi nhang dieu kien ell the do khong can ton tai va ngirai mua khong dugc quyen tra lai dich vu da cung

A cap. • C6ng ty di hoc se thu dugc lgi ich kinh to tir giao dich cung cap dich vu do.

• Xic dinh dugc phin ding viec di hoan thinh vao fifth diem bio cao.

• Xic dinh dugc chi phi phat sinh cho giao dich vi chi phi de hoan thinh giao dich cung ca vu do. LI VAN

Tnrang hgp dich vu dugc thuc hien trong nhieu 1c3, thi doanh thu dugc ghi nhan trong kS, dd

cu. vao ket qua phan c6ng viec di hoin thanh vao ngay ket thuc ks, ke town.

Doanh thu cho thue tai sin hogt dfing Doanh thu cho thue tai sin hoat dung dugc ghi nhan theo phuang phi!) derng thing trong suat thi gian cho thue. Tien cho thue nhan truac cua nhieu ky dugc phan b6 vao doanh thu phu hqp vii tiled gian cho thue.

TMn Idi Tien lai dugc ghi nhan tren ca sa thai gian va lai suit dive to tirng

Co tiec va loi nhufin dwic chia Co tirc va Iqi nhuan dugc chia dugc ghi nhan khi Cling ty dugc quyen nhan ca tirc hoc lgi nhuan tir viec gap van. Ca tiro dugc nhan bang c6 phieu chi dugc theo dal sa lagng co phieu tang them, khong ghi nhan gia tri co phieu nhan dugc.

18. Chi phi di vay Chi phi di vay bao gam lai tien vay vi cac chi phi khic phat sinh lien quan tri,rc tiep den cac khoan vay.

16797

3P? KHAN

Oti

pve,

Ban thuyat minh nay is mat 6¢ ph'an hqp thanh va phat dugc dcc cung vat Bac car:, tat chinh 24

CONG TY CO PHAN GEMADEPT Dia chi: 6 Le Thanh Ton, Phutmg Ben Nghd, Quan 1, TP. Ho Chi Minh, Viet Nam BAO CAO TAI CHINH Cho nam tai chinh ket thiic ngay 31 thang 12 nam 2017 Ban thuytt minh Bao cao tai chinh (tiep theo)

Chi phi di vay dugc ghi nhan vao chi phi khi phat sinh. TrtroTT hqp chi phi di vay lien quan true tiep den viec &Au to xay dung hoic san xuAt tai san do dang can c6 mOt thixi gian du dai (ten 12 thang) de c6 the dua vao sir dun theo muc dich dinh tru&c hoic ban thi chi phi di vay nay dugc tinh vao gia tra cua tai san do. Doi vii khoan vay rieng phuc vu viec xay dung tai san c6 dinh, lai vay dugc von h6a ke ca khi thai gian xay dung &raj 12 thang. Cac khoan thu nhap phat sinh tar viec dau to tam thoi cac khoan vay dugc ghi giam nguyen gia tai san c6 lien quan.

DOi vii cac khoan von vay chung trong do co sir dung cho muc dich dau to xay dung hoic san xuAt tai san d& dang thi chi phi di vay von h6a dugc xac dinh theo ty le von h6a,d6i vii chi phi lily ke binh quan gia quyen phat sinh cho viec dAu to xay dung ca ban hoac san xuat tai san d6. TS, le von

h6a dugc tinh theo tSt le 'al suit binh quan gia quyen cua cac khoan vay chua tra trong nam, ngoai trir cac khoan vay rieng biet phuc vu cho muc dich hinh thanh mOt tai san cu the.

19. Cic khan chi phi Chi phi la nhimg khoan lam giam Igi ich kinh to dtrqc ghi nhan tai thari diem giao dich phat sinh hoic khi co khi nang tucrng doi chic chart se phat sinh trong tucmg lai kh8ng phan biet di chi tien hay chua.

Cac khoan chi phi va khoan doanh thu do no tao ra phai dugc ghi nhan ding thiYi theo nguyen tic

hqp. Trong tnrimg hop nguyen tic phi] hop xung vii nguyen tic than trong, chi phi duce ghi nhan can cu vao ban chat va qui dinh cim cac chuan muc ke toan de dam bao phan inh giao dich mOt cach trung thuc, hop ljr.

20. Thue thu nkap doanh nghqp Chi phi thue thu nhap doanh nghiep bao gem thue thu nhap hien hanh va thue thu nhap hart lai.

Thu, thu nh#p hien hanh Thue thu nhap hien hanh la khoan thue dugc tinh dua teen thu nhap tinh thue. Thu nhap tinh thue chenh lech so vii lgi nhuan ke toan la do dieu chinh cac khoan chenh lech tam thei giCra thue va ke toan, cac chi phi khong dugc Wr ding nhu dieu chinh cac khoan thu nhap khong phai chiu thue va cac khoan 18 dugc chuyen.

Thue thu nhfi hotin 4ii Thue thu nhap hoan lai la khoan thue thu nhap doanh nghiep se phai nOp hoic se dugc hoan lai do chenh lech tam alai giCra gia tra ghi so dm tai san va ng phai tra cho muc dich lap Bao cao tai chinh va ca sa tinh thue thu nhap. Thue thu nhap hoan lai phai tra dugc ghi nhan cho tat ca cac khoan chenh lech tam th&i chiu thue. Tai san thue thu nhap hoan lai chi dugc ghi nhan khi chic chin trong tucmg lai se co Igi nhuan tinh thud de sir dung nhCrng chenh lech tam tilts:6 dugc khau trir nay.

Gia tra ghi s6 cua tai san thue thu nhap doanh nghiep hart lai dugc xem xet lai vao ngay ket thitc nam tai chinh va se dugc ghi giam den mix dam bao chic chin co di] lgi nhuan tinh thue cho phep

lqi ich cim met phan hoac toan b0 tai san thue thu nhap hoar' lai dugc sir dung. Cac tai san thue thu nhap doanh nghiep hoan lai china dugc ghi nhan tnrac day dugc xem xet lai vao ngay ket thin nam tai chinh va dugc ghi nhan khi chic chart c6 du lgi nhuan tinh thue de co the s* dung cac tai san thud thu nhap hoan lai chua ghi nhan nay.

Tai san thue thu nhap hoan lai va thue thu nhap hoan lai phai tra dugc xac dinh theo thue suit du tinh se ap dung cho nam tai san dugc thu hei hay ng phai tra dugc thanh toan dua tren cac mire thue suit co hieu luc tai ngay ket rink nam tai chinh. Thue thu nhap hoar' lai dugc ghi nhan vao Bao cao ket qua hog dOng kinh doanh va chi ghi truc tiep vao von chit s& him khi khoan thue do lien quan den cac khoan muc dugc ghi thang vao von chu s& hCru.

Ban thuyit minh nay la mOt b¢ phan hap ihanh va phai digm dpc cling vat Btio cao tai chinh 25

CONG TY Co PHAN GEMADEPT Dia chi: 6 Le That'll Ton, Phulyng Ben Nghe, Quail 1, TP. HO Chi Minh, Viet Nam BAO CAO TAI CHINH Cho nam tai chiral ket thuc ngay 31 thing 12 Om 2017

Ban thuyet minh Ban can tat chit-1h (tiep theo)

Tai san thud thu nhap hoan lai va nq thud thu nhap hoan lai phai tra dirge bit trir khi:

• Cong ty c6 quyen hqp phap dtrqc bit trir giCra tai san thud thu nhap hian hanh vii thud thu nhap hian hanh phai nOp; va

• Cac tai san thus thu nhap hoan lai va thud thu nhap hoan 1ai phai tra nay lien quan den thud thu nhap doanh nghiap duqc quan ly bai ding met ca quan thud:

Doi vai ding met don vi chin thud; hoac Cong ty du dinh thanh toan thud thu nhap hian hanh phai tra va tai san thus thu nhap hian hanh tren ca sa thuan hoac thu hoi tai san d8ng thai vai viac thanh toan nq phai tra trong tong IcS/ tucmg lai khi cac khoan trqng yeu cua thud thu nhap hart lai phai tra hoac tai san thud thu nhap hoan lai duqc thanh toan hoac thu hOi.

21. Ben lien quan Cac ben dtrqc coi la lien quan neu met ben c6 khi nang kiem soat hoac co anh huOng ding ke doi vai ben kia trong viec ra quyet dinh cac chinh sach tai chinh va hog deng. Cac ben ding duqc xem la ben lien quan neu ding chin su kiem soat chung hay chiu anh huemg dang ke chung.

h • Trong viec xem xet moi quan ha dm cac ben lien quan, ban chAt cua moi quan ha duqc chu tong nhieu hcrn kinh auk phapl5t.

22. BM) cao theo 13(1 ph4n Be phan theo linh visc kinh doanh la met phan c6 the xac dinh rieng biat tham gia vao qua trinh san xuAt hoac cung cap san phAm, dich vu va co rui ro va lqi ich kinh to khac vii cac be phan kinh doanh khac.

Be phan theo khu vue dia ly la met phAn c6 the xac dinh rieng biet tham gia vao qua trinh san xuAt hoac cung cap san pham, dich trong pham vi met moi truing kinh to cu the va co rUi ro va lqi ich kinh to khac vai cac be phan kinh doanh trong cac moi twang kinh to khac.

V. THONG TIN BO SUNG CHO CAC KHOAN MVC TRiNH BAY TRONG BANG CAN DOI ICE TOAN

1. Tien va cac khofin tiro'ng diming tien SO cuOi dam So clan nam

Tien mat 2.928.760.727 3.261.112.491

Tien gUi ngan hang 138.837.242.396 65.091.404.248

Tien dang chuyen 616.056.328 936.509.312

Cac khoan tuang &rang tien (Tien gui ngan hang co kS, han goc khong qua 03 thing) 194.500.000.000 5.000.000.000

COng 336.882.059.451 74.289.026.051

2. Cac khan au tir tai chinh Cac khoan dau to tai chinh cua Cong ty bao gOm chimg khoan kinh doanh va dau to gOp von vao clan vi khac. Thong tin ve cac khoan dau to tai chinh cua Cong ty nhtr sau:

op

iH

Ban thuyit minh nay la m'at ba phan h9p thanh va phai duvr clpc cung vai Bac cdo tea chinh 26

CONG TY CO PHAN GEMADEPT Dja chi: 6 Le Thanh Ton, Phtrang Ben Nghe, Quail 1, TP. I-16 Chi Minh, Viet Nam BAO cAo TA! CHINH Cho nam tai chinh ket thnc ngay 31 thang 12 nam 2017 Ban thuyet minh Bao cao tai chinh (tiep theo)

2a. Ch'ing khodn kinh

Co phi& Ngan hang Thucmg mai

doanh

Gia gOc

S$ cu6i nam Gia trj hqp ly Dty pitting Gia 6c

S6 diu nam Gia trj h I Dv him

Co phAn Qu6c Dan 94.971.030.000 50.379.141.600 (44.591.888.400) 94.971.030.000 33.586.094.400 (61.384.935

C6ng ty Co phan Thep Thu Due 31.488.264.362 15.799.832.700 (15.688.431.662) 31.488.264.362 15.053.803.500 (16.434.460 k

Gang ty Co phan \11‘*'%° Khoang san Mangan 14.234.321.100 361.364.000 (13.872.957.100) 14.234.321.100 361.364.000 (13.872.957.

Cong ty Co phAn Khoang san va Xay dtmg Binh Duang 121.578 170.800 2.064.510.525 2.217.718.600

Cfic c6 phieu khdc 528.640 341.700 (253.990) 528.640 353.600 (253.990)

Cgng 140.694.265.680 66.540.850.800 74.153.531.152 142.758.654.627 51.219.334.100 (91.692.607.552)

Tinh hinh bin dOng du phong giarn gia chimg khoin kinh doanh nhu sau: Nam nay Nam truot

SO dau nam (91.692.607.552) (79.980.618.602)

Trich 14p du phong b6 sung (11.711.988.950)

Hoin nh4p du phong 17.539.076.400

So cuOi nam (74.153.531.152) (91.692.607.552)

2b. Dau tu. Op van vac clan vi kis& SO cuOi nam SO du nam

Gia gec Dkr phong Gia g6c Dy• phong

Dhu ttt vtio cong ty con 49

3.857.249.567.918 (253.944.866.923) 3.483.957.013.178 (154.556.245.017)

Cong ty Co phan Hoa Sen Thai Birth 4G Ducmg (i) 801.823.100.000 (35.521.951.507) 790.482.100.000 (32.413.828.800)

EM Cong ty C6 Phan Hon Ng9c Thai Binh Ducmg 586.721.892.380 (136.185.022.864) 586.721.892.380 (68.830.194.560) V1

Cong ty Co phAn Cang Nam Hai 424.383.000.000 424.383.000.000

Cong ty CO phan Cang Nam Dinh 1/0

COng ty Co phAn Cang Nam Hai Dinh 360.000.000.000 (4.375.994.860) 360.000.000.000 (361.386.502)

.P

Vu 338.625.450.000 - 338.625.450.000

COTT ty TNHH Gemadept Logistics Holding (") 267.797.641.500 Cong ty TNHH Gemadept Shipping Holding (") 205.086.700.000 Cong ty TNHH Cang Phuac Long 200.000.000.000 - 200.000.000.000

Cong ty a plan Niem Kieu Hanh Thai Binh Ducrng (1) 183.045.245.550 (39.063.050.101) 55.647.500.000 (33.188.126.400)

C6ng ty TNHH MTV Cong nghiep Cao su Thai Binh Ducmg (1) 82.500.000.000 (8.621.082.937) 81.700.000.000 (6.990.769.039)

Cong ty Ce phan ICD Nam Hai 78.000.000.000 (13.971.545.505) 78.000.000.000 (11.756.799.654)

Cong ty Ce phan Tiep van va Cang quoc to Hoa Sen — Gemadept 70.866.282.735 (128.185.291) 70.866.282.735 (126.364.833)

Cong ty Co phan Gemadept Wing Tau 67.200.000.000 - 67.200.000.000

Gang ty. a pl4n Dalt Xay dung Phat trien Ha tang Gemadept 60.000.000.000 - 60.000.000.000

Cong ty phan Cang vex to Gemadept Dung Quat 41.730.000.000 41.730.000.000

Cong ty TNHH Djch vu Van tai Tong hcrp V.N.M 35.000.000.000 - 35.000.000.000

Ban thuyit minh nay la mOt b6 phdn h9p thanh va phai thole d9c cling veri Bcio c6o tai chinh 27

SO cuOi nam Gia gtoc Dkr phong Gia g6c

Cong ty Co phin Dich vu Van tai Tnrerng Th9 27.600.000.000 27.600.000.000

Gemadept (S) Pte. Ltd. 15.207.300.000 (15.207.300.000) 15.207.300.000

Gang ty TNHH MTV Van tai Hang hai Thai Binh Dung 3.500.000.000 3.500.000.000

Cong ty Co phan Cang qu6c to Gemadept Nhcrn Hoi 2.343.651.753 2.343.651.753

Cong ty TNHH MTV Logistics Bien Sang 2.182.000.000 2.182.000.000

C6ng ty TNHH Thiet bi va Dich vu Hang hal Thai Binh Duorng 1.000.000.000 1.000.000.000

COng ty TNHH MTV Tiep van Gemadept ("i) - 200.000.000.000

Cong ty TNHH MTV Gemadept Hai Phong ("i) 23.924.332.310

Gemadept (Malaysia) Sdn. Bhd. " 15.206.200.000

Cac ding ty con khdc 2.637.304.000 (870.733.858) 2.637.304.000

Ddu to vdo cong ty lien doanh, lien kit 1.529.391.295.376 (98.608.327.116) 1.528.031.495.376

Cong ty CO phan Cang Cai Mep Gemadept - Terminal Link 834.150.000.000 (71.095.385.067) 834.150.000.000

Cang ty C6 phan Dich vu Hang h6a Sai Gan 393.773.440.000 393.773.440.000

Cong ty TNHH Golden Globe 89.355.403.136 (1.060.531.832) 89.355.403.136

Cong ty TNHH Tiep van "K" Line - Gemadept (I) 71.352.500.000 46.756.500.000

Clang ty TNHH Thucmg mai Qua Cua Yang ang ty C6 phan Lien h9p Thgc pham

62.538.064.097

49.825.280.000 (7.697.802.074)

62.538.064.097

49.825.280.000

C6ng ty phan Van tai va Dich 111,1

Dien hrc ("') 23.236.200.000

Cac cong ty lien ket Ichic 28.396.608.143 (18.754.608.143) 28.396.608.143

DOu tu• gap von vdo don vi khlic 186.457.032.000 (121.535.874.956) 326.872.332.000

Ngan hang Thircmg mai Co phan Hang Hai Viet Nam 165.581.032.000 (113.572.432.000) 165.581.032.000

C6ng ty C6 phan Chang khodn Cong nghiep Viet Nam 15.876.000.000 (4.638.054.728) 15.876.000.000

C6ng ty Co phan Quan ljt Quy Tri Tua Viet Nam 5.000.000.000 (3.325.388.228) 5.000.000.000

Cong ty TNHH CJ Viet Nam " - 140.415.300.000

Cong 5.573.097.895.294 (474.089.068.995) 5.338.860.840.554

SO du nam Du. phong

(888.775.229)

(86.459.334.415)

(63.390.339.755)

(1.099.227.672)

3/s.

TY HMI ',ASV

C

(3.701.869.663)

(358.289.881.095)

(3.215.158.845)

(18.754.608.143)

(117.274.301.663)

(113.572.432.000)

CONG TY CO PHAN GEMADEPT Dia chi: 6 Le Thanh Ton, PhirZmg Ben Nghe, Quan 1, TP. H6 Chi Minh, Viet Nam BAO CAO TAI CHiNH Cho nam tai chinh ket thfic ngay 31 than 12 nam 2017 Ban thuytt minh Bao cao tai chinh (tiep theo)

Tang do g6p von b6 sung.

Cac cong ty mai duTic thanh lap trong nam.

Giam do sir dung toan b6 phAn von gop a g6p von vao Cong ty TNHH Geniadept Logistics

Holding.

Gam do chuyen nhuvng toan b'6 phAn von

Ban thuyit minh nay la mOt b0 ph in h9p thanh va phai thecfc dQc cong viii Belo ccio tai chinh 28

CONG TY C6 PHAN GEMADEPT Dia chi: 6 Le Thanh T6n, Hwang Ben Nghe, Quan 1, TP. H6 Chi Minh, Viet Nam BAO CAO TAI CHINH Cho nam tai chinh ket th6c ngay 31 thang 12 nam 2017 Ban thuyet minh Bao cao tai chinh (tiep theo)

Gia tri hop 1..) DOi vai cac khoan dau to c6 gia niem yet, gia tri hop 1S, &roc xac dinh theo gia niem yet tai ngay ket auk nam tai chinh. Cong ty chua xic dinh gia tri hop lY cua cac khoan dau tu khong co gia niem yet do chua c6 twang dan cu the.

Tinh hinh hoot d'Ong cica cac cong ty con va cciIN ty lien doanh, lien kect Ngoai cac cong ty con dang lam thii tic giai the va mot se cong ty mai duoc thanh lap trong nam nay, cac cong ty con va cong ty lien doanh, lien ket khac dang hoat dOng kinh doanh binh thtriAmg.

Du phong cho cac khoan dau to gap van vao don vj khac Tinh hinh Wen dOng du phong cho cac khoan dau tu gop von vao don vi khac nhu sau:

Nam nay Nam trtrov

SO &Au nam (358.289.881.095) (239.383.659.533)

Trich lap du phong bO sung (115.799.187.900) (118.906.221.562)

SO cmii nam (474.089.068.995) (358.289.881.095)

Giao dich yeti cac cong ty con va cong ty lien doanh, lien at Cac giao dich trong you gifra Cong ty vai cac cong ty con Ira cong ty lien doanh, lien ket nhu sau:

Nam nay Nam truffrc

Cong t,y CO phiin Hoa Sen Thai Binh Throng G6p von

Con ty Co plain Hen Ng9c Thai Binh Dirang G6p von

Cong ty C'd phiin Ccing Nam Hai Co tirc dtroc chia Doanh thu dich vu Chi phi dich v1,1 Ban tai san c6 dinh

Cling ty CO phan Cang Nam Dinh Vu GOp von

Cong ty CO pain Cling Nam Hai Dinh VII Co tire &roc chia 362.329.231.500

Ban tai san co dinh 68.362.971.728

Vay 235.000.000.000

Lai vay 4.085.138.891

Chi phi dich vu 488.655.111

Doanh thu dich IT 11.403.309.296

Cling ty TNHH Gemadept Logistics Holding Gop von 267.797.641.500

Doanh thu dich vu 67.548.800

11.341.000.000

97.299.685.023 6.788.842.316 1.545.057.822

12.102.199.910

44.935.000.000

64.396.263.750

100.00 .000 4.806. .000

1.72/ .068

360.000.000.000

152.381.452.500

100.000.000.000 3.570.138.892 1.741.093.855

16.363.636.364

Cling t,p TNHH Gemadept Shipping Holding Gop von Doanh thu dich vu Ban cong ty con

205.086.700.000 81.058.560

16.850.000.000

Ban thuyit minh nay la mat ba phan hop thanh va phial duac dQc cong vai Bao cao tai chinh 29

CONG TY C5 PHAN GEMADEPT Dia chi: 6 Le Thanh Ton, Phneng Ben Nghd, Quail 1, TP. H6' Chi Minh, ViOt Nam BAO CAO TAI CHINH Cho nam tai chinh ket th0c ngay 31 thang 12 nam 2017 Ban thuyet minh Bao cao tai chinh (tiep theo)

Nam nay Nam truirc

Cong ty TNHH Ccing Phu* Long Cho thue tai san 27.201.465.295 74.448.818.175

Ban tai san c6 dinh 36.616.803.100 32.627.272.726

Doanh thu dich vo 1.348.346.694 6.015.332.273

Chi phi dich vu 6.231.010.958 27.613.860.684

G6p von 100.000.000.000

Cho vay 107.000.000.000 79.000.000.000

Lai cho vay Lqi nhuan duvc chia

1.659.000.003 44.000.000.000

1.686.163.889 9.000.000.000

1 <C

Chi hO 272.295.200 1.555.438.275

Cling ty Co pain Niem Kieu Minh Thai Binh Dining Gop von 127.397.745.550 55.647.500.000

Chi ho 566.531.235

Cong ty TNHH Cong nghi& Cao su Thai Binh Dtrang Chi h0 422.142.156 1.394.179.800

Gop von

ang ty Co phlin ICD Nam Hai

800.000.000

Cho vay 44.000.000.000 47.000.000.000

Lai cho vay 5.478.222.221 847.477.778

Doanh thu dich 263.859.818

Ban tai san c6 dinh 1.579.787.092

Con;ty Co plan Cang quoc ti Gemadept Dung Quat Chi phi dich vu 109.409.273 17.108.426

Doanh thu dich vu 634.909.091

Lai cho vay 164.444.445

Co tat duvc chia 20.400.000.000

Vay 16.000.000.000

(-Ong ty TNHH Dich vu Vi'jn tai To'ng hpp V.IV.M GOp von Lqi nhulan dugs chia 7.000.000.000

Cling ty Co ph .dn Dich vu V'yn tai Truirng Thp Doanh thu cho thue 4.320.000.000 4.320.000.000

Co tirc ducc chia 6.624.000.000

Gemadept (S) Pte. Ltd Chi hO 3.116.551.711 16.850.966.419

Thu hO 5.968.078.038

Chi phi dich vu 29.006.482.000 59.547.150.000

Ging ty TNHH Vnn tai Hang htii Thai Binh Direng Chi h0 212.595.381 210.128.624

Ban thuygt minh nay la mt b(tpkin hpp thanh vet phai cluvc dpc rung vat Bac, cao tai chinh 30

25.905.816.231 408.818.182

21.343.673.165 6.000.000.000

6.000.000.000 68.822.487.127 17.857.454.545 69.023.631.522

180.136.095

377.230.487 4.478.000.000

: 1EA:C 1 CTI 1

;$1/An,

CONG TY Co PHAN GEMADEPT Dja chi: 6 Le Thanh Ton, Phuong BOn Nghd, Quan 1, TP. HO Chi Minh, VW Nam BAO CAO TAI CHtNH Cho ram tai chinh kOt thfic ngay 31 thang 12 nam 2017 Ban thuyet minh Bao cao tai chinh theo)

Nam nay Nam t nrov

Lai vay 325.666.665

Vay 27.500.000.000

Lqi nhuan dugc chia 2.000.000.000

Cong ty TNHH Thie't bi va Bich vy Hang hal Thai Binh Dicang Doanh thu dich vu 2.603.319.125

Chi phi djch vv. 282.126.460

Ban tai san c6 djnh 49.636.364

(-Ong ty TNHH MTV Till, van Gemadept Lqi nhuan duce chia 159.780.075.292

Chi h0 2.862.484.321

Cho vay 172.300.000.000

Vay 44.000.000.000

Lai cho vay 272.442.917

Lai vay 335.051.111

Ban tai san coO djnh 60.500.000

Cho thug tai san 3.580.357.910

Doanh thu dich vu 9.596.937.458

Chi phi djch vu 260.160.651

Thu h0 40.046.137.808

Nhan *rig tin cung cap dich vg

C'Ong ty TNHH MTV Gemadept Hai Phang Lqi nhuan dugc chia 23.061.901.345

Doanh thu djch vu 64.550.059.753

Doanh thu cho thug tai san 13.629.451.613

Chi phi djch IN 66.238.108.084

Chili() 100.478.297

Ban tai san co djnh 60.000.000

Gemadept (Malaysia) Sdn. Bhd. Chi phi djch vu dai 1Y Lqi nhuan dugc chia

Cong ty TNHH MTV Vein tai bien Gemadept Chi WO Doanh thu dich v11 Chi phi dich vu Thu h0 Lqi nhuan dugc chia Gop von Ban tai san co dinh

231.398.136 7.329.473.030

646.338.664 33.366.475.121

8.161.571.894 20.385.859.866 25.132.953.120 63.300.000.000

6.663.947.972

906.659.591 28.526.363.637

64.500.000.000 .O

4.787.827.518 25.000.000.000

51.111.111

Cling ty TNHH Dich vy Tin 119c Vi" Tin Chi phi dich vu Chi WO Gop von

1.718.181.818 1.418.181.818 2.396.905.171

500.000.000

31 Ban thuyett minh nay la mot 1,0 pkin hop thanh va phcii dugc doe cling veri Bcio ccio tat chinh

CONG TY Co PHAN GEMADEPT Dia chi: 6 Le Thanh T6n, Phutifig Ben Nghd, Quan 1, TP. Ho Chi Minh, Viet Nam BAO CAO TAI CHINH Cho nam tai chinh ket thuc ngay 31 thang 12 nam 2017 Ban thuyet minh Bao cao tai chinh (tiep theo)

Nam nay Nam trink

Mfg ty TNHH ISS — Gemadept Doanh thu dich vu 7.973.286

Gong ty Co phdn Cang Oil Mep Gemadept — Terminal Link Doanh thu cho thue van phong 264.000.000 264.000.000

Lai vay 1.240.875.200 1.247.561.869

Ging ty Co phan Dich vu Hang hba Sai Gen Chi phi dich vu 6.360.640 179.995.173

Co tire ducfc chia 82.987.380.000 35.312.500.000

DAu to them 252.523.440.000

Cling ty TNHH Golden Globe Chi NI 20.647.334.268 18.000.000

Cling ty TNHH Tap van "K" Line — Gemadept Doanh thu dich vu 324.258.955 306.689.003

, An Gop von 24.596.000.000 40.432.500.000

Cho vay 3.000.000.000 4.500.000.000

Lai cho vay 24.666.667 15.000.000

Cling ty Co phiin Lien h9p Thyr phhm Co tirc duvc chia 259.001.900

Cong ty C'dphein Thwang cang Viing Tau Co tirc dtmc chia 2.410.356.000

0 Cling ty Co phtin V(in tai va Dich vu Dien Ivy NNi

CO tire dirge chia 1.072.446.000 1.394.179.800 JA

(-Ong ty Co phan Du lich Minh Dam Cho vay 50.000.000 3.600.000.000

Lai cho vay 1.034.882.222

Khoan ddu to g6p van vao don v f khac dtrac sri dung de c C6ng ty da &mg 11.100.000 co phan cua COng ty trong

dm co Conk ty CO phan Dich vu Hang hoa Sai ai CO phAn A Chau — Chi nhanh Sai Gan Gan a dam bao cho khoan vay tai Ngan hang ThIrcmg m

(xem thuyet minh so V.21b).

3. Phai thu ngin h#n cua khach hang SO cuili dam SO dAu nam

Phai thu cac ben lien quan 73.959.210.315 223.465.585.775

C6ng ty TNHH MTV Van tai bin Gemadept 19.183.375.817

Cong ty TNHH Cang PhuOc Long 17.144.944.275 69.785.015.201

Cong ty TNHH Gemadept Shipping Holding 16.939.164.416 Cong ty TNHH Thiet bi va Dich vu Hang hai Thai Binh Dtrong 15.863.651.038 32.659.631.989

Cong ty CO phan Dich vu Van tai Tnr&ng Th9 3.564.000.000 396.000.000

COng ty TNHH MTV Tip van Gemadept 380.626.242 6.283.770.101

Cong ty TNHH MTV Gemadept Hai Phong 449.145.392 6.156.860.028

Ban thuyit minh nay la mgt 6¢ phan hpp thanh va phai duvc dpc cang vai Belo cdo tai chinh 32

CONG TY Co PHAN GEMADEPT Dia chi: 6 Le Thanh Ten, Phirerng Ben Nghe, Quan 1, TP. H6 Chi Minh, Viet Nam BAO CAO TAI CHINH Cho nam tai chinh ket thiic ngay 31 than 12 nam 2017 Ban thuyet minh Bio cao tai chinh (tiep theo)

SO cuOi nam SO dau nam

Cong ty Co phan Cang Nam Hai 172.500.001 Cong ty Co phan ICD Nam Hai 89.000.001 C6ng ty TNHH Gemadept Logistics Holding 74.303.680 COng ty Co phan Cang Nam Hai Dinh WI 52.000.000 Cong ty TNHH Golden Globe 46.499.453

Gemadept (S) Pte. Ltd. 107.505.171.770

Gemadept (Malaysia) Sdn. Bhd. 641.574.586

Cong ty TNHH ISS — Gemadept 36.591.900

Cong ty TNHH Tiep van "K" Line — Gemadept 970.200

Phai thu ctic kluich hang Ids& 59.126.266.247 124.754.055.206

COng 133.085.476.562 348.219.640.981

Quyen doi ng cua to,an b0 khoin phai thu da duce the chap de dam bao cho khoan vay tai Ngan

hang Thuang mai CO phan Cong Thtrcmg Viet Nam — Chi nhanh 1 TP. 116 Chi Minh (xem thuyet

minh so V.21a).

4. Tri truirc cho ngtroi bin ngin han SO cued nam SO dau nam

Tra fru* cho ben lien quan 5.900.000.000

Cong ty TNHH Cang Phu& Long 5.900.000.000

Tra truyk cho ctic ngwoi ban khac 47.086.464.628 49.582.460.054

Cong ty Co phan Bong Sen Vang 26.080.800.000 26.130.000.000

C6ng ty CO phan Hang hai Ngan Ha 10.783.853.004 14.000.758.457

Cac nha cung cap khac 10.221.811.624 9.451.701.597

ging 47.086.464.628 55.482.460.054 49,

5. Phai thu ve cho vay ngin hart A A .

n-

SO cum am SO dau nam 'G

H

Cho cac ben lien quan vay 122.545.000.000 48.730.000.000 VA COng ty CO phan ICD Nam Hai 81.000.000.000 47.000.000.000

C6ng ty TNHH Cang Phu& Long 26.000.000.000

Cong ty TNHH MTV Tiep van Gemadept 13.765.000.000

Cong ty CO phan Du lich Minh 13#111 1.780.000.000 1.730.000.000

Cho to chik khric vay //. 000. 000. 000 20.000.000.000

ging 133.545.000.000 68.730.000.000

6. Phil thu ngan han/dai han khic 6a. Ph& thu ngiin hnn khric

SO cuOi nam SO Tau dam

Ph& thu ceic ben lien quan 619.574.542.241 313.508.346.413

Cong ty CO phan Cang Nam Hai Dinh Vu — Co tire, chi he 209.949.241.945

Gemadept (S) Pte. Ltd. — Chi he 113.372.510.867 116.505.488.355

Cong ty CO phan Hon Ng9c Thai Binh Dutmg — Chi he 79.470.251.520 102.522.388.153

Cong ty TNHH Cang Phirac Long — Chi hi), lqi nhuan diro.c chia, lai cho vay 59.785.949.034 14.146.148.275

Grand Pacific Shipping Pte Ltd — Dat coc thue tau 29.458.000.000 45.440.000.000

Ban thuyit minh nay la mat by ph4n hqp thanh va phai duqc dQc cimg vai Boo Mc) tai chinh 33

CONG TY CO PHAN GEMADEPT Dia chi: 6 IA Thanh Ton, PhttOng 136n Nghe, Qua.n 1, TP. HO Chi Minh, V4t Nam BAO CAO TAI CHINH Cho nam tai chinh lc6t thuc ngay 31 thang 12 nam 2017 Ban thuyet minh Ban can tai chfnh (tiep theo)

SO cuoi nam SO dan nam Cttl(1

Cong ty Co phan Cang Nam Hai — Co tirc 27.990.000.000 t6 Yi

Cong ty TNHH MTV Van tai Lan Gemadept — aliti Lcri nhuan duqc chia, niter thu hO 26.934.547.919 -

Cong ty TNHH MTV Tiep van Gemadept — 1—..t_f_r. Chi 118, lqi nhuan duqc chia, lai cho vay 21.225.867.164 44.150.827

COng ty TNHH Golden Globe — Chi 118 20.620.600.000 COng ty TNHH MTV Gemadept Hai Pheng — Chi 110, lqi nhuan duqc chia 14.061.901.345 - Cong ty CO phan Dich vu Van tai Truong Th9 - Ho trq von, chilli), co tirc 6.000.800.000 20.848.800.000

Cong ty CO phan Cang quOc t6 Gemadept Dung Quat — CO tire 4.400.000.000 9.987.284.157

Cong ty TNHH Dich vu Tin hoc W Tin — Chi 118 2.306.105.171 COng ty Co phan ICD Nam Hai — Lai cho vay 1.652.444.444 746.000.000

COng ty Co phan Van di va Dich vu Dien luc — Co tirc 1.072.446.000 1.394.179.800

Cong ty TNHH MTV C8ng nghiep Cao su Thai Binh Duang — Chi hi) 344.270.605 C8ng ty Co phan Thtrcmg cang Wing Tau — Co tirc 1.156.896.000

Cac ben lien quan khac 929.606.227 717.010.846

Phai thu cdc to char viz' ca nhan kheic 65.107.991.170 61.913.160.687

Tam ling 38.172.040.862 39.455.111.148

Cac khoan chi 118 a thuc hien dich vu dai 15, 4.808.856.213 4.832.506.

Cac khoan dat coc ngan han 5.945.954.000 385.500.

Cac khoan phai thu ngan han khac 16.181.140.095 17.240.042

COng 684.682.533.411 •

375.421.507A

6b. Pha i thu dai h9n kheic

Cong ty TNHH Song Hang —Got) von hqp Lac thuc hien du an Cang king hqp Le Chan Cong ty Co phan Dau ttr Xay dung Phat trien Ha tang Mat Trait Dong Duang — GOp vent hqp tac dux hien du an Khu dich vu hau can logistics Cac khoan dat c9c dai han ging

So cuoi nam SO din nam Gia tri Du phong Gia tri Di phong

19.000.000.000 - 19.000.000.000

18.000.000.000 - 18.000.000.000

5.000.000 - 7.670.643.300

37.005.000.000 - 44.670.643.300

Ban thuye't minh nay la mOt b0 pkin h9p thanh va pheti clugc cipc cling vol Bet° cao tai chlnh 34

CONG TY Co PHAN GEMADEPT Dia chi: 6 Le Thanh Ton, Phut:mg Ben Nghe, Quan 1, TP. He Chi Minh, Viet Nam BAO CAO TAI CHINH Cho nam tai chinh ket thfic ngay 31 thang 12 nam 2017 Ban thuyet minh Bat) cao tai chfnh (tiep theo)

7. My xiu

Thtri gian qua hart

SO cu6i nam Gia tri di

Gia giSc lip dkr pheng Thiri gian qua hpn

SO dttu nam

Gift gOc Gia tri di

lap cly phtmg

Cdc ben lien quan 144.767.393.089 (144.767.393.089) 1.936.882.222 (1.936.882.222)

Gemadept (S) Pte. Ltd. — Chi he (*) 113.372.510.867 (113.372.510.867) Grand Pacific Shipping Pte Ltd — Dat CQC thue tau (*) 29.458.000.000 (29.458.000.000)

Cong ty phAn Du Lich Minh Dam — Cho vay va Mi vay 1.936.882.222 (1.936.882.222) 1.936.882.222 (1.936.882.222)

Cdc t6 cluic va cd nhan khdc 8.487.987.994 (8.386.557.994) 8.413.976.494 (8.281.970.494)

BA Nguyen Thi Ming Linh — Phil thu ye kinh doanh Tren 03 Tren 03 chiing khodn !tam 3.000.000.000 (3.000.000.000) nam 3.000.000.000 (3.000.000.000)

Penex Container Lines Pte. Ltd — Phai thu tien ban Tren 03 Tren 03 hang nam 2.763.212.976 (2.763.212.976) nam 2.763.212.976 (2.763.212.976)

Phai thu cdc to chirc va cd nhan

Tir 01 nam den ten

Tit' 01 nam den tren

Ichac 03 nam 2.724.775.018 (2.623.345.018) 03 nam 2.650.763.518 (2.518.757.518)

COng 153.255.381.083 (153.153.951.083) 10.350.858.716 (10.218.852.716)

Khoin du phong nq phai thu kh6 del Gemadept (S) Pte. Ltd. va Grand Pacific Shipping Pte Ltd dugc trich lap Oa vao viec danh gia kha nang thu h8i Ong no tir viec dinh gia tau Pacific Express

va tau Pacific Grace.

Tinh hinh Wen dOng du phong no phai thu ngin han kh6 doi nhu sau: Nam nay Nam trtrov

So dau nam (10.218.852.716) (6.793.794.310)

Trich lap du phOng 'WO sung (142.935.098.367) (3.425.058.406)

So cuOi nam (153.153.951.083) (10.218.852.716)

(*)

8. Hang ton kho So cutti nam Si; clan nam

Gia goc Dir phong

Gia gtoc Dn• phong 11.474.732.064 2.335.414.813

Nhien lieu tren tau Hang h6a 32.185.773

ging 32.185.773 13.810.146.877

Ban thuyit minh nay la mat 1)(5 phdn hp thanh va phai claw doc cimg yeti Ado cdo tai chinh 35

CONG TY Co PHAN GEMADEPT Dia chi: 6 Le Thanh Ton, Phtrimg Ben Nghe, Quan 1, TP. I-16 Chi Minh, Viet Nam BAO CAO TAI CHINH Cho nam tai chinh ket thac ngay 31 thang 12 nam 2017 Ban thuyet minh Bao cao tai chinh (tiep theo)

9. Chi phi tra truirc ngin 4n/dai han

9a. Chi phi tra trine ngiin hat:

Chi phi bao him Chi phi vat to Cac chi phi tra trixOc ng'an han khac Cong

9b. Chi phi tra trwoc deti han

Chi phi lai thue tai chinh container Chi phi sira china Cac chi phi tra trtrac dai han khac ging

10. Tai san co dinh hum hinh

Nha cira, vat kien trim

May m6c va thiet bi

Phtrang tign van tai,

truyen din

Thiet bi, dung cu quan1S, COng

Nguyen gia so dau nam 6.051.904.132 11.327.933.357 661.717.624.898 7.375.522.357 686.472.984.744

Mua 5.961.641.758 73.636.364 6.035.278.122

Dau to )(ay dung co ban hoan thanh 230.063.626.509 230.063.626.509

Thanh ly va Dap von v.ao ding ty con (6.853.460.793) (440.929.801.814) (1.760.342.380) (449.543.604.9870;1°

Anh hu&ng cua q gia khi chuy6n doi ACH N

bao cao (18.896.177) (377.400) (19.273.577447

Só cuOi nam 6.051.904.132 4.474.472.564 456.794.195.174 5.688.438.941 473.009.010.811 A Trong do: Da khau hao htt nhtmg van con sir dung 1.925.462.908 10.154.414.811 331.056.925.170 7.213.641.321 350.350.444.210

Bang chef thanh ly

Gia tri hao men So ddu nam Khau hao trong nam

5.365.500.641 343.963.559

10.154.565.674 23.361.539

358.902.175.566 44.796.165.029

7.244.141.786 67.875.889

381.666.383.667 45.231.366.016

Thanh ly va gap von vao. ding ty con (5.785.901.183) (246.286.658.057) (1.760.342.384) (253.832.901.624)

Anh huOng cua ty gia khi chuytn doi bao cao (4.869.054) (5.739.093) (10.608.147)

s6 cuoi nam 5.709.464.200 4.392.026.030 157.406.813.484 5.545.936.198 173.054.239.912

Gid tri con 10 So dau nam 686.403.491 1.173.367.683 302.815.449.332 131.380.571 304.806.601.077

SO cuoi nam 342.439.932 82.446.534 299.387.381.690 142.502.743 299.954.770.899

Trong do: Tam thtri chtra sir dung Bang chef thanh 15,

Ban thuyit minh nay la mot b¢ pkin hop thanh va phai cluvc dqc cling vai Bao cao tai chinh 36

SO cuOi nam 379.051.790

315.532.890

694384.680

SO cuOi nam 17.701.641.274

831.682.333

18.533.323.607

SO diu nam 689.789.133

1.223.105.555 667.496.696

2.580.391.384

SO dau dam 14.531.883.251 7.516.342.650

850.797.116

22.899.023.017

11. Tai san of) dinh thus tai chinh

Nguyen gia SO dau nam Thue tai chinh trong nam SO cuOi nam

Gia tri hao man Se dau nam KhAu hao trong nam SO cutoi nam

Gia tri con 10 SO d'Au nam SO euei nam

Thiet bi va phircrng tien

van tai

61.557.635.228 31.429.650.793 92.987.286.021

12.324.485.503 15.834.350.661 28.158.836.164

49.233.149.725 64.828.449.857

CONG TY CO PHAN GEMADEPT Dja chi: 6 Le Thinh Ton, Phutrng Ben Nghe, Quan 1, TP. Ht. Chi Minh, Viet Nam BAO CAO TAI CHiNH Cho nam tai chinh ket di& ngay 31 than 12 nam 2017 Ban thuyet minh Blo cao tai chinh (tieptheo)

MOt se tai san co dinh hire hinh co gia tri con lai theo so sach la 173.710.401.193 VND da dugs the chip de dam bao cho cac khofin vay cua Ngan hang Thuang mai Co phan QuOc to Viet Nam —Chi nhanh Sai Gan va Ngan hang Thucmg mai CO phan Phutmg Dong — Chi nhanh Tan Binh (xem thuyet minh so V.21).

12. Tai san co dinh v8 hinh

Quyen sir dung slat

Chtrung trinh plan mem may tinh COng

Nguyen gia SO dau nam 1.271.530.010 10.208.082.743 11.479.612.753

Dau to xay dung ca ban hoan thanh 9.548.133.789 9.548.133.789

s6 cuOi nam 1.271.530.010 19.756.216.532 21.027.746.542

Trong go: Da khau hao het nhung van con sir dung 8.445.024.495 8.445.024.495

Gia tri hao mon SO dau nam 8.555.810.528 8.555.810.528

Khali hao trong nam 1.180.444.991 1.180.444.991

SO dui nam 9.736.255.519 9.736.255.519

Gia tri con lai SO dau nam 1.271.530.010 1.652.272.215 2.923.802.225

SO cuOi nam 1.271.530.010 10.019.961.013 11.291.491.023

Trong do: Tam thoi chua sir dung Dang ch.& thanh 151

Ban thuyit minh nay Id m(n b¢ phijn hop thanh va phai duvc doc ding y& Bdo ccio tai chinh 37

CONG TY CO PHAN GEMADEPT Dia chi: 6 Le Thanh Ton, PlurOng Ben Nghe, Quan 1, TP. Chi Minh, Viet Nam BAO CAO TAI CHiNH Cho /lam tai chinh ket thitc ngay 31 than 12 nam 2017 Ban thuyet minh Ban cao tai chinh (tiep theo)

13. Chi phi xay dyng co' ban do' dang Chi phi mua sam tai san co dinh. Chi tiet phat sinh trong nam nhtr sau:

Chi phi phat Ket chuyen vlo SO dm nam sinh trong nam TSCD trong nam SO cuOi dam

PhAn mem GSS 630.000.000 630.000.000

PhAn mem ORC 9.800.910.438 1.102.398.793 (9.548.133.789) 1.355.175.442

Chi phi mua OAti, xe nang, sa lan, tau container 36.239.633.983 209.663.887.326 (230.063.626.509) 15.839.894.800

Cac chi phi kit& 60.000.000 60.000.000

ging 46.730.544.421 210.766.286.119 (239.611.760.298) 17.885.070.242

14. Tai san thug thu nh'ip hoan Iai Tai san thud thu nh'ap hoan lai lien quan den cac khoan chenh lech tam theYi duvc khAu trir. Chi ti6t phat sinh trong nam nhtr sau:

Nam nay

SO dAu nam 11.760.929.931 12.284.077.766

Ghi nhan vao ket qua kinh doanh trong nam (30.922.690) (523.147.835)

So cuoi nam 11.730.007.241 11.760.929.931

Thud sui't thud thu nha'p doanh nghiep sir dung a xic dinh gia tri tai san thud thu nha'p hoan lai la

20%.

15. Phai tra nguUi bin ngin Ilan SO cuOi dam So din nam

Ph& Ira cdc ben lien quan 17.109.663.290 10.558.591.034

Cong ty TNHH MTV Tiep van Gemadept 3.846.876.833 9.388.155.463

Cong ty TNHH MTV V4'n tai Wen Gemadept 13.262.786.457 -

Cong ty Co ph'an Cang Nam Hai Dinh Vu 330.076.942

Gemadept (Malaysia) Sdn. Bhd. 573.641.585

COng ty CO ph7an Cang Nam Hai - 266.717.044

Phai Ira cric nha cung cap kis& 24.847.819.141 59.255.908.359

Phnom Penh Autonomous Port 13.638.422.452 18.043.300.713

Cac nha cung cap khac 11.209.396.689 41.212.607.646

41.957.482.431 69.814.499.393 COng

Cong ty kh6ng c6 nq phai tra ngtroi ban qua han chua

16. Nguiri mua tra tin truirc ngin ban

thanh toan.

SO cuoi nam SO diu nam

Tra Mr& caa cric ben lien quan 20.101.774.665

C6ng ty TNHH MTV Gemadept Hai Ph6ng - 14.000.000.000

Cong ty TNHH MTV Tie") van Gemadept 6.000.000.000

Gemadept (Malaysia) Sdn. Bhd. - 101.774.665

Tra tru* caa cric Mick hang kluic 23.172.673.918 6.802.025.281

Cong ty TNHH Hyosung Viet Nam 17.879.882.833

Cac khach hang khac 5.292.791.085 6.802.025.281

ging 23.172.673.918 26.903.799.946

Ban thuye't minh nay la mOt b6 phein hop thanh va ph6i &or dpc cung vai Bcio cao tai chinh 38

Nam truirc

815.

TY HUI)

T1.1

C

A

Cac loci thug khac Cong ty ke khai va nOp theo qui dinh.

b. Thue va cac khalif phai nQp Nha nu& phat sinh tgi Chi nhanh Campuchia SO phai nfiip SO (la thkrc nCip

SO dau nam trong nam trong nam SO call Wain

LONG TY CO PHAN GEMADEPT Dja chi: 6 Le Thanh Ten, Phirimg Ben Nghe, QuAn 1, TP. HO Chi Minh, Viet Nam BAO CAO TAI CHINE! Cho nam tai chinh ket thtic ngay 31 thang 12 nam 2017 Ban thuyet minh Bin can tai chinh (tiep theo)

O

17. Thue va cac khofin phiii n(ip Nha ntrov a. Thui va cac khoan phai nap Nha mrac phial

So dau nam

sinh tai Viet Nam S$ phit sinh trong nam SO cuOi nam

Thue GTGT hang ban Phai n§p Phil thu SO phai n6p SO tlit thur n§p PhIi n§p Phiti thu

nOi dja 3.040.540.898 18.781.078.952 (15.740.538.054)

Thue GTGT hang nhAp khau 17.690.331.057 (17.690.331.057)

Thue xuit, nhap khau 69.573.809 (69.573.809)

Thue thu nhap doanh nghiOp Thue thu nhap ca nhan 309.209.940

4.805.943.248 10.799.021.712 3.982.040.764

(1.569.347.104) (5.782.819.386)

4.423.731.360 - 1.491.568.682

Thue mon bai 900.000 6.000.000 (5.100.000)

Thue nha thAu 602.106.422 18.806.758.968 (18.870.953.998) 537.911.392

Cac loci thue khac 313.464.111 109.483.965 (109.688.257) 313.668.403

Cong 911.316.362 8.160.848.257 70.244.289.227 (59.838.351.665) 4.961.642.752 1.805.237.085

Thui gia 14 gia tang COng ty nqp thue gia tri gia tang theo phuang phdp khAu trir veri thue suet 10%.

Thug xuat, nhOp khdu Cong ty ke khai va nCip theo thong bdo dm Hai quan.

Thui thu nhap doanh nghiep Cong ty phai nitp thue thu nhdp doanh nghiep cho cac khoan thu nhdp tinh thue vai time silk 20%.

Viec xac dinh thue thu nhdp doanh nghiep phai nQp cua Cong ty duvc can dr vao cac quy dinh hi hanh ve thue. Tuy nhien, nhang quy dinh nay thay del theo timg thai ky va cac quy dinh ye thue

nhitu loaf giao dich khac nhau co the &we giai thich theo nhieu cach khdc nhau. Do vay gt1+ thue dugc trinh bay tren Bao cao tai chinh có the se thay dOi khi ca quan thue kiem tra. ,'AN *

Thue GTGT hang ban nOi dia Thue thu nhdp doanh nghiep 161.543.465 287.643.490 (256.756.616) 192.430.339

COng 161.543.465 287.643.490 (256.756.616) 192.430.339

18. Phai tra ngurZri lao dc mg Tien luang va cac khoan khac phai tra cong nhan vien.

19. Chi phi phai tra ngin ban So cuoi nam SO din nam

Phai tra ben lien quan 6.285.908.465 5.058.326.384

Cong ty CO phan Cang Cal Mep Gemadept — Terminal Link — Chi phi lei vay 6.285.908.465 5.058.326.384

Phai tra cac Ili chic va ca nhan khac 2.383.389.917 226.311.575.060

Chi phi lei vay 712.249.966 214.394.444.476

Cac chi phi phai tra ngan han khac 1.671.139.951 11.917.130.584

ging 8.669.298.382 231.369.901.444

Ban thuyit minh nay la mOt 1)(3 phan hqp thanh va phcii &tor dpc ding yeti Bao cao tai chinh 39

CONG TY CO PHAN GEMADEPT Dja chi: 6 Le Thanh Ton, Phirtnig Ben NghO, Quail 1, TP. H6 Chi Minh, Viet Nam BAO CAO TAI CHINH Cho nam tai chinh k6t thilc ngay 31 thang 12 nam 2017 Ban thuyet minh Ban cao tai chinh (tiip theo)

116

00 C6 ?

20. Phai tra ngin h3n/diti 11#n kluic 20a. Phiii tra nein han khac

So cuOi nam SO dAu nam

Phai tra cac ben lien quan 15.868.236.755 49.403.056.208

C6ng ty CO phan Tiep van va Cang quOc to Hoa Sen — Gemadept — Nhan ho trq von 4.595.839.422 5.895.839.422

Cling ty TNIII-1 MTV Van tai bier' Gemadept— Thu h0 3.755.249.639

Cong tyTNHH MTV Logistics Bien Sang — Nhan h6 trq von 2.142.000.000 2.142.000.000

COng ty TNHH Dich vki Tin hoc VT Tin — Thu 110 1.890.000.000 22.297.893

Cong ty CO phan Dau ttr Xay dkrng PHI tri6n Ha tang Gemadept — Thu 110 va phai tra. khac 1.677.414.393 1.869.404.393

Cong ty CO phan Niem Kieu Hanh Thai Binh Dircmg —Nh6 chi h0 566.655.720

COng ty TNHH MTV Tiep van Gemadept — Thu 110, lai vay 512.320.855 1.147.966.341

COng ty TNHH MTV Gemadept Hai Pheng —Cac khoan thu ho va phai tea lchic 321.868.893 321.868.893

Cling ty CO phan Cang Nam Hai Dinh Vu — Nhan 116 trq von, lai vay 197.916.667 30.000.000.000

COng ty TNHH Tiep van "K" Line — Gemadept — Nhan dal coc cho thue van phong 72.304.500

Cong ty CO phan Cang quOc to Gemadept Dung Quit — Lai vay 68.888.889

C6ng ty TNHH MTV Van tai Hang hai Thai Binh Dirang — Lai vay 67.777.777

Cong ty TNHH Cang Phtrot Long —Nho• chi h0 4.000.000.000

C6ng ty TNHH MTV C6ng nghiep Cao su Thai Binh Ducmg — Nhan ho trq von 3.477.871.551

Gemadept (Malaysia) Sdn. Bhd. — Thu h0 525.807.715

Phizi tra ccic to citric va ca nhan khtic 466.126.855.953 8.334.379.215

Cac khoan thu 110 de thgc hien dich vlt dai 1j, 464.090.084 936.025.349

Cac khoan nhan dat coc ngan han 1.029.036.015 2.804.803.840

Co tirc phai tra 432.610.127.850 194.692.350

Cac khoan tra ngin han khac phai 32.023.602.004 4.398.857.676

COng 481.995.092.708 57.737.435.423

20b. Phtii tra dai hqn khcic SO cuOi nam SO dau nam

Phai tra ben lien quan 72.304.500

Cong ty TNHH Tiep van "K" Line — Gemadept —Nhan dat coc cho thug van phong 72.304.500

Phtii tra cric to char viz ca nhan khtic 297.391.347

Cac khoan nhan dat coc dai han 297.391.347

COng 369.695.847

20c. Na' qua bon churl thanh loan COng ty Ichong c6 nq phai tra khic qua Ilan chixa thanh town.

Ban thuyit minh nay la mOt ha phan hcfp thanh va phdi (limy elgc clung vaBao cho tai chinh 40

(I)

CONG TY C5 PHAN GEMADEPT Dia chi: 6 Le Thanh Ton, Phuong Ben Nghe, Quan 1, TP. He Chi Minh, Viet Nam BAO CAO TAI CHINH Cho nam tai chinh ket tittle ngay 31 thang 12 nam 2017 Ban thuyet minh Bin cao tai chinh (tiep theo)

21. Vay va ng thug tai chinh ngin kan/diti lqtn 21a. Vay va n9. thug tai chMh ngan h9n

SO cuoi nam SO dOu nam Vay viz nu thug tai chinh nein km phai tra arc ben lien quan 302.776.728.013 345.422.009.140 Vay Cong ty C6 phan Cang Cai Mep Gemadept — Terminal Link theo lei suet c6 dinh quy dinh trong hop thong 244.776.728.013 245.422.009.140

Vay Cong ty Co phan Cang Nam Hai Dinh WI theo lei suet co dinh quy dinh trong hqp dung 50.000.000.000 100.000.000.000

Vay C6ng ty TNHH MTV Van tai Hang hai Thai Binh Duang theo Jai silk co dinh quy dinh trong hop thing 8.000.000.000 Vay va no thug tai chinh nglin km phai tra cac to citify kluic 54.705.801.019 954.890.660.989

Vay Ngan hang Thucmg mai Co phOn QuOc to Vi.0 Nam — Chi nhanh Sai Gen (i) 19.127.886.823 5.479.139.586

Vay Ngan hang Thtrang mai Co phan Cong thucmg Viet Nam — Chi nhanh 1 TP. 116 Chi Minh (") 729.387.696

Vay dai han den han tra (i") (xem thuyet minh s6 V.21b) 13.477.740.000 934.552.466.668

Ng thug tai chinh den han tra (xem thuyet minh SO V.21b) 21.370.786.500 14.859.054.735

ging 357.482.529.032 1.300.312.670.129

Cong ty co kha !tang tra dtrqc cac khan vay va nq thug tai chinh ngan han.

Khan vay Ngan hang Thtrang mai Co phan quOc t6 Viet Nam — Chi nhanh Sai Gen de b6 sung yen km deng. Khan vay nay &lac dam bao bang viec the chap bet Ong san tai 41 Quang Trung, Phtrang Hai Chau 1, Quan Hai Chau, TP. Da Nang.

rio Khan vay Ngan hang Thum% mai Co phen Cong thucrng Viet Nam — Chi Ithanh 1 TP. 116 Chi Minh de bri sung von lin d6ng. Khoan vay nay dirge dam bao bang viec the chap quyen tai san phat sinh tir cac hop citing ma Cong ty da k5r trtrac va sau thoi diem kjr hap d6ng tin dung.

(iii) Khan vay Cong ty quy VI (Vietnam Investments) Fund II, L.P da duqc hoan d6i nq vay thanh c6 Olen theo Nghi guy& Dai h6i d6ng co &Ong s6 051/GMD-DHDCD ngay 26 thang 5 nam 2017.

21 b. Vay va no' thug tai chink dai hgn SO cuOi nam SO dOu nam

Vay dai han ngan hang 204.349.060.000 168.869.283.332

Vay Ngan hang Thurmg mai Co phan A Chau — Chi nhanh Sai Gan (1) 100.000.000.000 100.000.000.000

Vay Ngan hang Thurmg mai Co phcin Phirang Dong — Chi nhanh Tan Binh" 104.349.060.000 Vay Ngoin hang Thurmg mai Co phan Quac to Vift Nam — Chi nhcinh sai Gan 26.635.950.000

Vay Ngan hang Thuang mai Co phan Tien Phong — Chi nhanh Ben Thanh 42.233.333.332

Thug tai chinh Intermodal Investment Fund IV LLC 65.868.878.887 54.052.725.813

COng 270.217.938.887 222.922.009.145

Ban thuyit minh nay la mat by phan hqp thank va phai cluvic clpc cling vai Belo cdo tai chink 41

CONG TY Co PHAN GEMADEPT Dja chi: 6 Le Thanh Ton, Phu?mg Ben Nghe, Quan 1, TP. HO Chi Minh, Viet Nam BAO CAO TAI CHiNH Cho nam tai chinh ket thuc ngay 31 thing 12 nam 2017 Bin thuyet minh Rio cao tai chinh (tiep then)

Khoan vay Ngan hang Throng mai CO phan A Chau — Chi nhanh Sai Gen a g6p von vao Cong ty TNHH Cang Phtrac Long vii thai han vay 84 thing ke tir ngay giai ngan ,dau tien. Khoan vay nay

drat dam bao bang 11.100.000 c6 phan Cong ty trong C6ng ty CO phan Dich IN Hang hoa Sai

Gen (xem thuyOt minh s6 V.2).

('0 Khoan vay Ngan hang Throng mai Co phan Plitrung Wing — Chi nhsanh Tan Binh a au to mua

tau Green Pacific vii thai han vay 84 thing ke tir ngay giai dau tien. Khoan vay nay ducc dam bao bang tai sin hinh thanh tir von vay (xem thuye't minh so V.10).

C6ng ty c6 kha n5ng tra thrgc cac khoan vay va ncs thud tai chinh dai han.

KS' han thanh town cac khoan vay va ng thud tai chinh dai han niur sau: Tir 01 nam Teen 01 nam

TtIng ncr tr& xutmg den 05 nam Teen 05 nam

So cuoi nam Vay dai han ngan hang 217.826.800.000 13.477.740.000 149.566.040.000 54.783.020.000

Na thud tai chinh 87.239.665.387 21.370.786.500 65.868.878.887

COng 305.066.465.387 34.848.526.500 215.434.918.887 54.783.020.000

SO dAu dam Vay dai han ngan hang 190.621.750.000 21.752.466.668 128.869.283.332 40.000.000.000

Vay dai han to chirc khac 912.800.000.000 912.800.000.000

No. thud tai chinh 68.911.780.547 14.859.054.735 54.052.725.812

gong 1.172.333.530.547 949.411.521.403 182.922.009.144 40.000.000.000

TOng nor thud tai chinh phai tra nhtr sau: Tir 01 nam tro' xuong

Tren 01 Tram den 05 nam Cong

044

ON NHIEI

OAK

& • T.P

A A. So cum nam Tien got phai tra Lai thud phai tra

16.730.186.272 4.640.600.228

51.923.382.967 13.945.495.920

68.653.569.239 18.586.096.148

Ng thud tai chinh phai tra 21.370.786.500 65.868.878.887 87.239.665.387

SO d'Au nam Titn g6c phai tra Lai thud phai tra

11.492.088.679 3.366.966.056

41.982.784.276 12.069.941.536

53.474.872.955 15.436.907.592

No' thud tai chinh phai tra 14.859.054.735 54.052.725.812 68.911.780.547

21c. Vay va n9' thug tai chinh qua hgn chua thanh loan Cong ty khong có cac khoan vay va ng thud tai chinh qua han chua thanh Wan.

22. Dv phong phai tra ngin han Du ppong cac khoan phai tra lien quan den nhirng Vitt that phai bOi thuong trong qua trinh van chuyen.

23. Quy khen thuoug, phitc Nam nay Nam t ruor

SO au nam 19.327.092.509 12.367.668.418

Tang do trich lap tir lgi nhuan 31.179.213.550 32.188.779.966

Guam trong nam (34.046.685.501) (25.229.355.875)

So cad Warn 16.459.620.558 19.327.092.509

42 Ban thuyit minh nay la wit by phdn hqp thanh va phial clizat dac cling vii Rio cats) !al chinh

CONG TY co PHAN GEMADEPT Dia chi: 6 Le Thanh Ton, PhuOng 136'n Nghe, Qua'n 1, TP. H6 Chi Minh, Viet Nam BAO CAO TAI MINH Cho nam tai chinh k6t thfic ngay 31 thing 12 nam 2017 Ban thuyet minh BA° can tai chinh (tiep theo)

24. Thud thu nh4p hoan tai phai tra Thue.thu nhAp hoan lai phai tra la khoan chenh lech do dinh gia lai gia tri quy6sn sir dung dAt !chi chuyen nhtrong tea nha Gemadept va chenh Lech tS, gia cua cac khoan 'nye tien te. Chi tiet phat

sinh nhir sau:

S6 du nam Ghi nhAn vao ket qua kinh doanh va giam khac

SA cuoi nam

9.845.668.171 (8.497.762.683)

10.859.339.931 (1.013 .671.760)

1.347.905.488

9.845.668.171

kl

Thus suit thuS thu nhAp doanh nghiep sir Mpg a xac dinh gia tri thus thu nhAp hoan lai phai tra la

20%.

25. VOn chic so' him 25a. Bang ctai chib biln ding caa van chic hint

Thong tin ye bien dOng ciia von chii soy hUu dirge trinh bay O. Phu lye dinh kern.

Trong nam C6ng ty da tang von di6su

Nghi quyet Dai hOi &rig c8 clang so 051/GMD-DHDCD

25b. Co phieu

bang viec chuyen

do khoan vay VI (Vietnam

tix 1.794.322.810.000 VND len 2.882.769.570.000 VND Investments) Fund II, L.P thanh von ce phAn theo

ngay 26 thing 5 nam 2017.

SO cai nam SO dAu dam

S6 luvng co phileu da phat hanh 288.276.957 179.432.281

- Co phieu phi th6ng 288.276.957 179.432.281

- Co phieu So prong co phieu dirge mua lai - Co phieu phi thong ; TY - Co phieu1,c1c7i ' HUU H

So luting co phieu clang luu hanh 288.276.957 179.432.281 A TV Yi

- Co phieu phi thong 288.276.957 179.432.281 C

- CO phieu -69 Menh gia c6 phiSu clang km hanh: 10.000 VND.

26. Cac khoin rave ngoitit Bing can dOi kd toan 26a. Tai san thus ngoai

TOng so tien thus t6i thiL trong ttrung lai cua cac hop d6ng thus hoat Ong tai san theo cac thin

han nhir sau: SO cuOi nam SO din nam

Tir 01 nam trir xu6ng 9.847.344.000 24.710.208.000

Teen 01 nam den 05 nam - 12.355.104.000

COng 9.847.344.000 37.065.312.000

Cac khoan thanh town tien thus hoat ding & tren th6 hien tien thus va phi quan 15, phai tra cho viec thus van phOng Cong ty TNHH CJ Viet Nam tai so 6 Le Thanh TOn, Plurirng Ben Nglie, QuAn 1,

TP. Ho Chi Minh.

Bon thuyit minh nay la mor b¢ phdn hap thanh va phai cicrav ciao cling vii Bao ccio tai chinh 43

Nam nay Nam trtreic

CONG TY CO PHAN GEMADEPT Dja chi: 6 Le Thanh Ton, Phtremg Ben Nghe, Quan 1, TP. HO Chi Minh, Viet Nam BAO CAO TAI CHINH Cho nam tai chinh ket thac ngay 31 thang 12 nam 2017 Ban thuyet minh Bin cao tai chinh theo)

26b. Ngoai to cdc logi A. nam cum nam

SO dfiu nam

Dollar My (USD) Euro (EUR)

5.619.903,53

1.008.634,71 111,18

26c. Ng. kilo dbi dd xer iy So

A A . cum nam

SO din nam Nguyen nhfin xoa so 1.277.515.915 Do C6ng ty nay da giai the 1.178.185.965 KhOng c6 kha nang thu hOi

C6ng ty Co phAn Su Tir Chiia Cac dOi tuvng khac COng

1.277.515.915 1.178.185.965

2.455.701.880

2.455.701.880

VI. THONG TIN BO SUNG CHO CAC ICHOAN MIX TRINH BAY TRONG BAO CAO KET QUA Haig BONG KINH DOANH

1. Doanh thu ban hang va cung cap dich vu la. Tb'ng doanh thu

Doanh thu hoat d6ng logistics: dich vu van tai, Nam nay Nam truirc

dich vu dai ly, cho thud tai san,... 605.663.430.258 876.139.212.782

Doanh thu cho thud van phong 2.392.059.121 1.189.237.410

Cong 608.055.489.379 877.328.450.192

lb. Doanh thu ban hang va cung cap dich vu cho cdc ben lien quan Ngoai giao dich ban hang va cung cap dich vu cho cac cong ty con va cong ty lien doanh, lien ket duvc trinh bay 6 thuyet minh s6 V.2b, Cong ty khong Oat sinh giao dich ban hand va cung cap

3. Doanh thu hoat Ong tai chinh Nfim nay Nfim trtriro

Lai tien giri ngan hang 362.710.875 6.401.736.504

Lai tien cho vay 8.959.442.920 3.714.935.000

Lai hoat d6ng dau to chimg khoin 1.642.835.053 1.123.698.085

Lai ban cac khoan dAu to 13.407.436.000 Co tirc, lqi nhuan dtroc chia 860.397.625.159 377.787.366.236

Lai chenh lech ty gia phat sinh 4.076.498.211

Lai chenh lech ty gia do danh gia lai cac khoan muc tien tg có goc ngoai to 7.373.916.814

Doanh thu tai chinh kirk 26.664.271 20.100.000

ging 892.170.631.092 393.124.334.036

4. Chi phi tai chinh Nam nay Nam triroc

Chi phi lai vay 73.497.581.496

77.931.765.360

Lo chenh lech gia Oat sinh

119.050.401

3.579.994.880 Lo chenh lech gia do danh gia lai cac khoan mpc tien c6 goc ngoai to

18.802.439.369

dich vu cho cac ben lien quan khong phai la cong ty con va cong ty lien doanh, lien ket.

2. Gila von hang ban Gia von hoat Ong logistics: dich vu van tai, dich vu dai 1Y, cho thud tai san,...

Ban thuyEt minh nay is m'en ba phOn hpp thanh va phat duvc dpc cling voi Bcio cao tat chinh 44

Thu nh4p khac Nam nay Nam truirc

Lai thanh 15, tai san co dinh 15.170.574.769 13.310.103.331

Hoan nhap dkr phong phai tra tiSn cham nep thud 21.054.124.191

Cac khoan thu nhap khac 1.860.950.700 3.419.413.088

COng 38.085.649.660 16.729.516.419

Chi phi khfic Nam nay Nam trtro'c

7.

8.

7KTIit REhlC

CONG TY CO PHAN GEMADEPT Dia chi: 6 Le Thinh Ton, Phirong Ben Nghe, Quan 1, TP. Ho CM Minh, Viet Nam BAO CAO TAI MINH Cho nam tai chinh ket thfic ngay 31 thang 12 nam 2017 Ban thuyet minh Bao cao tai chinh (ap theo)

Nam nay Nam truirc

Lt; do thanh 15, cac khoan d'au to Dv phong giam gia chirng khoan kinh doanh va

- 728.205.279

ten that d'au to 98.260.111.500 130.618.210.512

Chi phi tai chinh khac 1.629.115.371 732.720.805

COng 173.505.858.768 232.393.336.205

Chi phi ban hang Nam nay Nam truirc

Chi phi hoa heng, mei giai 7.056.438.471 6.972.891.284

Cac chi phi khac 465.429.320 444.875.714

COng 7.521.867.791 7.417.766.998

Chi phi quail ly doanh ngh4 Nam nay Nam trunk

Chi phi nhan vien 54.561.924.165 51.877.112.062

Chi phi vat lieu quanlji, de dung van phong 1.446.085.783 1.601.285.582

Chi phi khan hao tai san co dinh 5.647.392.597 3.284.405.363

Dv phong phai thu kho deli 142.935.098.367 3.425.058.406

Chi phi thud van phong 22.982.346.400 26.606.639.040

Cac chi phi khac 28.771.808.785 30.622.809.181

gong 256.344.656.097 117.417.309.634

5.

6.

Ca

Chi phi phat vi pham hanh chinh vS thud 21.351.347.634

LO do danh gia lai tai san co dinh dua di gop von 15.305.621.621

Cac khoan chi phi khac 69.895.642.602 2.013.623.915

C(ing 85.201.264.223 23.364.971.549

9. Chi phi thud thu nh4p doanh nghfc'p hoan lai

Chi phi thud thu nhap doanh nghiep hoan lai phat sinh tir viec hoan nhap tai san thud thu nhap hoan lai 30.922.690 523.147.835

Chi phi thud thu nhap doanh nghi'ep hoan lai Oat sinh tir cac khoan chenh Lech tam thai phai chlu thud 830.311.873 378.551.308

Thu nhap thus thu nhap doanh nghi'ep hoan lai Oat sinh tir viec hoan nhap thud thu nhap hoan lai phai tra (9.327.894.556) (1.392.223.068)

COng (8.466.659.993) (490.523.925)

Ban thuyil minh nay la mit 60 phein h9p thanh va phai dic9c d9c citng vat Bao ccio tai chinh 45

Nam nay Nam truirc

CONG TY CO PHAN GEMADEPT Dja chi: 6 Le Thanh Ton, Phutmg Btn Nghe, Quart 1, TP. HO Chi Minh, Viet Nam BAO cAo TAT CHiNH Cho nam tai chinh ktt thfic ngay 31 than 12 nam 2017 Ban thuyit minh Bac) cat) tai chinh (tit!) theo)

10. Lai tren co phieu Thong tin ye ldi tren c6 phieu dtrqc trinh bay tren Bao cao tai chinh hop nhAt.

11. Chi phi san xuAt kinh doanh theo yeu to Nam nay Nam truck

Chi phi nguyen lieu, vat lieu 135.885.102.184 147.542.986.952 1- T.

Chi phi nhan ding 76.988.808.560 93.099.686.475

Chi phi khau hao tai san c6 dinh 62.246.161.668 76.167.652.686

Chi phi dich IT mua ngoai 363.222.579.533 520.039.479.894

Chi phi khac 189.244.238.225 39.593.453.888

ging 827.586.890.170 876.443.259.895

VII. THONG TIN BO SUNG CHO CAC IUIOAN MIX TRINH BAY TRONG BAO CAO LIfU

CHUYEN TIEN TE

Cac giao dich killing bang tien Trong nam C6ng ty co phat sinh cac giao dich kitting bang tien nhu sau:

Nam nay Nam truirc

Tang v6n tir khoan vay 912.800.000.000 Tang von tir thdng du von co phAn 598.102.870.000

Tang von tir lai vay 245.307.352.640 Gop von vao cong ty con bang tai san co dinh 64.340.207.000 G6p v6n vao cong ty con bang phAn von gap tai cac cong ty khac 310.460.943.000

04

VIII. THONG TIN KHAC

1. Giao dich vi so dtr vii cac ben lien quan Cac ben lien quan vOi Cong ty bao cac thanh vien quan ly chit chit, cac ca nhan có lien quan vai cac thanh vien quan ly chit chit va cac ben lien quan khic.

la. Giao dich va so du. vai cac thanh vien quan 151 chit chit va cac ca nhan c6 lien quan yeti the thanh vien qucin 1.0 cha chit

go m: thanh vien quan chit chit gom: cac thanh vien HOi ding quan tri va cac thanh vien Ban dieu hanh (Ban -Ring Giam dOc va Ke toan tru&ng). Cac ca nhan CO lien quan vOi cac thanh vien quan ly chit chit la cac thanh vien mat thiet trong gia dinh cac thanh vien quan 1y cha chit.

Giao dich yeti cac thanh vien quan ly chit cheit vet cac cot nhcin c6 lien quan vai cac thanh vien qucin ly chit chat Cong ty kh8ng phat sinh giao dich bfin hang va cung cap dich vu ding nhu cac giao dich khac vai cac thanh vien quan 1y chit chit va cac ca nhan co lien quan vai cac thanh vien quan ly chit chit.

COng no vai cac thanh vien quail 1y chat chat vet cac ca nhan ca lien quan vai cac thanh vien quan 1.), chit chit C8ng ty kitting c6 cong nq vai cac thanh vien quan ly chi' chit va cac ca nhan co lien quan yeti cac thanh vien quan ly chu chit.

Ban thuylt minh nay la mOt b¢ phdn hpp thanh va phai duvc doc cung vai Bac) cdo tat chinh 46

Moi quan hg Cong ty con Cong ty con COng ty con Cong ty con Cong ty con Cong ty con Cong ty con C6ng ty con Cong ty con Cong ty con Cong ty con Cong ty con Cong ty con Cong ty con Cong ty con Cong ty con Cong ty con Cang ty con Cong ty con Cong ty con Cong ty con Cong ty con Cong ty con Cong ty con Cong ty con Cong ty con Cong ty con Cong ty con Cong ty lien ket Cling ty lien ket Cong ty lien ket Cong ty lien ket Cong ty lien ket Cong ty lien ket Cong ty lien ket Ca so kinh doanh dOng kiem soat Ca so kinh doanh ding kiem scat COng ty con dm cong ty con

CONG TY Co PHAN GEMADEPT Dia chi: 6 Le Thinh Ton, Phirtmg Ben Nghe, Quail 1, TP. Ht) Chi Minh, Viet Nam BAO CAO TAI MINH Cho nam tai chinh ket thilc ngay 31 thang 12 nam 2017 Ban thuyet minh Ban cao tai chinh (tiep theo)

Thu nhay, awl cac thanh vien qua?? If; chit chat Nam nay

Nam truck

Tien ltrang Thu nhap khac COng

7.894.365.000 3.135.835.292

7.218.834.000 2.876.635.294

11.030.200.292

10.095.469.294

lb. Giao dich va .s4 du vbi cac ben lien quan kluic Cac ben lien quan khac vai Cong ty g6m: Ben lien quan klific Cong ty Co phAn Cang quec to Gemadept Dung QuAt C6ng ty TNHH Dich vu Van tai T6ng hap V.N.M Gemadept (Malaysia) Sdn. Bhd. Gemadept (S) Pte. Ltd. C6ng ty CO phan Cang quec t6 Gemadept Nhcrn Cong ty TNHH Cang Phtrac Long Cong ty TNHH ISS — Gemadept Cling ty TNHH MTV Tiep van Gemadept Cong ty Co phan Gemadept Wing Tau Cling ty CO phan Tiep van va Cang quec to Hoa Sen — Gemadept C6ng ty CO phan Dau to Xay dung Phat trien Ha tang Gemadept Cong ty TNHH MTV Gemadept Hai PhOng Cong ty Co phAn Dich vu Van tai Tnrong Th9 Ging ty Co phan Cang Nam Hai Cong ty TNHH MTV Van tai Ha4 hai Thai Binh Dumg C6ng ty TNHH MTV Logistics Bien Sang Cong ty TNHH Dich vu Tin h9c VT Tin Cong ty TNHH MTV Cong nghiep Cao su Thai Binh Duang COng ty CO phan H6n Ng9c Thai Binh Duang COng ty Co phan Hoa Sen Thai Binh Duang Cong ty Co phan Cang Nam Hai Dinh VG Cong ty TNHH Thiet bi va Dich vki Hang hai Thai Binh Duang COng ty CO phAn ICD Nam Hai Cong ty CO phAn Niem Kieu Hanh Thai Binh Throng COng ty CO phan Cang Nam Dinh VG C6ng ty TNHH MTV Van tai bien Gemadept Cong ty TNHH Gemadept Logistics Holding C6ng ty TNHH Gemadept Shipping Holding Cong ty TNHH Thucmg mai Qua Cu Vang Cong ty CO phAn Thucmg cang Wing Tau Cong ty CO phan Du lich Minh Dam Cong ty Co phan Van tai va Dich vu Dien luc C6ng ty CO phAn Dich vki Hang h6a Sai Gen C6ng ty CO phan Lien hap Thkrc phAm COng ty TNHH Golden Globe COng ty Co phAn Cang Cai Mep Gemadept — Terminal Link C6ng ty TNHH Tie') van "K" Line — Gemadept Grand Pacific Shipping Pte Ltd

Giao dich yen cac ben lien quan khac Ngoai cac giao dich phat sinh vai cac cong ty con va ding ty lien doanh, lien ket da ducrc trinh bay o thuyet minh so V.2b, C6ng ty kh6ng phat sinh giao dich vOi cac ben lien quan khac.

Ban thuyit minh nay la mat b0 phan h9p themh va phai &pc clpc cang vest Boo ccio tai chinh 47

656.779.908.909 220.548.541.283

386.899.737.743 221.155.751.636 608.055.489.379 877.328.450.192

Trong nu& Nu& ngoai ging

CONG TY CO PHAN GEMADEPT Dia chi: 6 Le" Thanh Ton, Phutmg Eidn Nghd, Quan 1, TP. Ho Chi Minh, Vidt Nam BAO CAO TAI CHINH Cho nam tai chinh ket thfic ngay 31 thang 12 nam 2017 Ban thuye't minh Bac, cao tai chinh (tiep theo)

Gia hang him, dich vu cung cap cho cac ben lien quan khac la gia them thuan. Viec mua hang h6a, dich vu tir cac ben lien quan khac duvc thuc hien theo gia thoa thuan.

Cling na yen cac ben lien quan auk Cong ng vgi cac ben lien quan khac dugc trinh bay tai cac thuyet minh so V.3, V.4, V.5, V.6, V.15, V.16, V.19, V.20 va.V.21.

Cac khoan cong ng phai thu cac ben lien quan khac khong c6 bao dam va se duvc thanh toan bang tien.

2. Thong tin ve bo ph4n Nam 2014, Cong ty da chuyen nhucmg 85% phan von gop tai Cong ty TNHH CJ Viet Nam. Tir thoi diem do tra di, linh vue kinh doanh chi y6u cua Cong ty la hoat &Ong logistic, bao gem dich vu van tai, cho thue cac phuung tien van tai, dich vu dai (chiem den 99,86% tong doanh thu).

Chi tiet doanh thu thuan ve ban hang va cung cap dich vu ra ben ngoai theo khu vgc dia. V/ dua tren vi tri cua khach hang nhu sau:

Nam nay Nam &tem

Chi tiet ve chi phi a phat sinh de mua tai san co dinh va cac tai san dai han khac theo khu vuc dia

15/ dua tren vi tri cua tai san nhu sau: Nam nay Nam truirc

253.953.173.420

171.346.075.674

2.855.363.940

4.230.801.797

256.808.537.360 175.576.877.471

Chi tiet ve tai san be phan theo khu vue diaVIdua tren vi tri dm tai san nhu sau:

So cuOi nam SO dau 'tam

Trong nuot 1.541.034.159.809 1.316.495.195.824

Nu& ngoai 117.491.000.991 85.908.137.207

COng 1.658.525.160.800 1.402.403.333.031

3. SO lieu so sfinh Trong nam, Cong ty da thuc hien dieu chinh hei to so lieu Bao cao tai chinh lien quan den khohn

giam thue thu nhap doanh nghiep do chuyen nhuvng bat deng san. Anh hugng cim viec dieu chinh cac sai sot den so lieu so sanh tren Bao cao tai chinh nhu sau:

SO lieu SO lieu Ma so trulk dieu chinh Cac dieu chinh sau dieu chinh

Trong nuac Nuac ngoai COng

i"/71

TY I 01 A It

C

Ban' can clai ki loan Thue va cac khoan khac phai thu Nha nubs Lgi nhuan sau thue chua phan phi

153

4.879.427.529

3.281.420.728 8.160.848.257

421 527.944.517.003 3.281.420.728 531.225.937.731

Bcin thuyit minh nay la mOt by phan hop thanh va phcii duvc doc clang yen Bao cao ten chinh 48

Chi Minh, ngay 29 thang 3 nam 2018

Pham Quang Huy Ngu inh Nguye Ngtroti 14p Ke toan truomg

CONG TY Co PHAN GEMADEPT Dia chi: 6 Le Thanh Ton, Phutrng Ben Nghe, Quan 1, TP. HO Chi Minh, Viet Nam BAO CAO TAI CHINH Cho nam tai chinh ket thac ngay 31 thang 12 nam 2017 Ban thuyet minh Bao cao tai chinh (tiep theo)

4. Clic sy WO Oat sinh sau nay ket thfic nam tai chinh C6ng ty TNHT1 MTV Logistics Bien Sang da hoan tat din tue giai the theo Thong bao SO 176597/18 ngay 08 thing 3 nam 2018 dm So. Ke hoach va Ulu to TP. Ho Chi Minh.

COng ty c#a hoan tat chuyen nhucmg 49% phAn von gip tai Cong ty TNHH Gemadept Shipping Holding va Cong ty TNHH Gemadept Shipping Holding da dOi ten thanh COng ty TNHH CJ Gemadept Shipping Holdings theo GiAy chimg nhAn clang 14/ doanh nghiep se 0314492497 ngay 15 thang 3 nam 2018.

COng ty (la hoan tat chuy'en nhuong 50,9% phAn von gap tai Cling ty TNHH Gemadept Logistics Holding va Cong ty TNHH Gemadept Logistics Holding da doi ten thanh prig ty TNHH CJ Gemadept Logistics Holdings theo GiAy chirng nhan slang 14, doanh nghiep so 0314546921 ngay 15 thang 3 nam 2018.

Ngay 28 thang 3 nam 2018, Cong ty da thuc hien thanh town co tiro nam 2016 va co tirc dac biet bang tien yeti tS, le 80% menh gia.

Ngay 28 thang 3 Warn 2018, H6i ding quan tri C6ng ty da hop va ra Nghi quyet ve viec chArn dirt hoat dOng va giai the Gemadept (S) Pte. Ltd. va Grand Pacific Shipping Pte. Ltd.

Ngoai cac su kien neu ten, khong c6 su kien trcmg yeu nao khac phat sinh sau ngay ket elite nam tai chinh can phai dieu chinh so lieu hoac ding bo tren Bao cao tai chinh.

Ban thuyit minh nay la meit b0 phan hop thanh va phcii &toy doc cling val Bao cao ten chinh 49

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BAO CAO TAI CHiNH - gemadept.com.vn · Bang 14, Ian &Au ngay 01 thing 11 nam 1993 vi dang 1(5, thay &Si lan dui. 22 ngay 15 thing 11 nam 2017 22 ngay 15 thing 11 nam 2017 do Ser Ke