BAO CAO TAI CHiNH CUC RANG IGEM VIET NAM Cho nam tai chinh k6t thuc ngay 31/12/2016 (da duoc kiem town)

Cyc !Siang ki&n ViOt Nam Dia chi: s6 18 Pham Hung, TY Liem, Ha N6i

NQI DUNG

Trang

Bao cao cita Ban Lan' h dao 02 - 03

Bao cao kint toan d6c lip 04 - 05

Bao cao tai chinh di ducic ki&I toan 06 - 30

Bang can d6i k6 toan 06 - 07

Bao cao k6't qua hoat dOng kinh doanh 08

Bao cao luu chuy6n ti'en t'' 09

Thuy6t minh Bao cao tai chinh 10 - 30

I I I I I I I I I I I I I I

Cyc Ding kart' Vi0 Nam Dia chi: so 18 Pham Hung, Tir Liem, Ha N6i

BAO CAO CUA BAN LANH £021k0

Ban LAnh dao Cuc Ding kiem Viet Nam (sau day goi tit la "Cue Dang kiem Viet Nam") trinh bay Bao cao cua minh va Bao cao tai chinh cita Cuc Ding kiem Viet Nam cho nam tai chinh ket thitc ngay 31/12/2016.

CONG TY

Cuc Dang kiem Viet Nam &rot thanh lap theo Quyet dinh so 345/QD ngay 25/4/1964 cila B6 truang BO Giao thong Van tai va Quyet dinh so 267/CP ngay 19/07/1979 cila Chu tich Hai (tang B6 truang (nay la Thit twang Chinh phi* Chirc nang nhiem vu va quyen han cua Cuc Dang kiem Viet Nam dugc quy dinh tai Quyet dinh s6 862/2013/QD-BGTVT ngay 05/04/2013 dm B6 Giao thong Van tai (truac day la Quyet dinh so 26/2008/QD-BGTVT ngay 04/12/2008 dm B6 Giao thong Van tai).

Cuc Ding kiem Viet Nam la t6 chirc true thuac B6 Giao thong Van tai, thuc hien chirc nang quan 19 nha ntrac ve clang kiem dOi yeti phucrng tien giao thong va plurcmg tien, thiet bi xep der', thi cong chuyen dung, container, not hai va binh chiu ap ltrc sir clung trong giao thOng van tai &rang 136, dtrang sat, &rang thily nOi dia, hang hai trong pham vi ca nuac (sau day goi tat la phucmg tien, thiet bi giao thong van tai); to chirc thuc hien cong tac dang kiem chat luvng an toan k9 thuat cac loaf phtrang tien, thiet bi giao thong van tai va phtrang tien, thiet bi tham d6, khai thac, van chuyen dau khi tren bien theo quy dinh cita phap 1*. Do tinh chat dac thit cua hoat Ong dang kiem, Cuc Dang kiem Viet Nam da duqc Thu tuang Chinh phit cho phep ap dung the eta quan l9 tai chinh cua doanh nghiep do Nha ntrac nam gill 100% van dieu le tai Quyet dinh so 67/2013/QD-TTg ngay 12/11/2013 va htrang can tai ThOng to lien tich so 55/2014/TTLT-BTC-BGTVT ngay 25/04/2014 huang dan ca the quan ly tai chinh doi yeti Cuc Dang kiem Viet Nam.

Trp so chinh cua Cuc Dang kiem Viet Nam tai: Dia chi: so 18 Pham Hung, Tir Liem, Ha Ni.

BAN LANH DAO

Cac thanh vien cita Ban Lanh dao trong nam va tai ngay lap bao cao nay bao gam:

Ong: Trait K9 Hinh Ong: Nguyen WI Hai Ong: Nguyen Mau Tri Ong: Nguyen Minh Ctrang Ong: Dang Viet Ha

Cue truang Pho Cuc truang Pho Cuc truang Pho Cuc trong Pho Cuc trong

KIEM TOAN VIEN

C6ng ty TNHH Hang Kiem toan AASC da thuc hien kiem toan cac Bao cao tai chinh cho Cuc Dang kiem Viet Nam.

CONG BO TRACH NHICM CUA BAN LANH D30 DOI VOI BAO CAO TAI CHINH

Ban Lanh ciao Cuc Dang kiem Viet Nam chiu trach nhiem ve viec lap Bao cao tai chinh phan anh. trung thuc, hop 19 tinh hinh chinh, ket qua hoat Ong kinh doanh va tinh hinh chuyen tien to cua Cpc Dang kiem Viet Nam trong nam. Trong qua trinh lap Bao cao tai chinh, Ban Lanh dao Cuc Dang kiem Viet Nam cam ket di tuan thit cac yeu caw

Xay dung va duy tri kiem soat nai b0 ma Ban Lanh dao va Ban quan tri Cuc Dang kiem Viet Nam xac dinh la can thiet de dam bao cho viec lap va trinh bay Bao cao tai chinh khong con sai sot trong yeu do gian (An hoac do nham

- Ltra chon cac chinh sach ke toan thich hop va ap dung cac chinh sach nay mat cach nhAt quan; - Dua ra cac danh gia va du doan hop 19 va than trong;

Neu CO cac chuan muc ke toan duce ap clung c6 dtrac tuan thit hay khong, c6 nhimg ap dung sai le, ch tong yeu den muc can phai cong 136 va giai thich trong Bao cao tai chinh hay kh6ng;

Cyc Ding kiem Vi0 Nam Dia chi: so 18 Pham Hung, Ta Liern, Ha Nei

Lap va trinh bay cac Bao cao tai chinh tren Ca so tuan thu cac Chun moc ke toan, Che dO ke toan doanh nghiep Viet Nam va cac quy dinh phip ly c6 lien quan den viec lap va trinh bay Bao cao tai chinh;

Lap cac Bao cao chinh doa ten ca sa hog deng kinh doanh lien tic, truang hop khOng the cho rang Cyc Hang kiem Viet Nam se tiep tic hog dOng kinh doanh.

Ban Lanh dao Cuc Hang kiem Viet Nam dam bao rang cac so ke toan dugc ltru gilt de phan anh tinh hinh tai chinh cua Cyc Ding kiem Viet Nam, yen mac de trung thoc, hap ly tai bat cir thai diem nao va dam bao rang Bao cao tai chinh man tha,cac quy dinh hien hanh Nha mrac. Deng thai c6 trach nhiem trong viec bao dam an toan tai sari caa Cyc Bang kiem Viet Nam va thoc hien cac bien phip thich hap de ngan than, Oat hien cac hanh vi gian Ian va cac vi pham khac.

Ban Lanh dao Cyc Bang kiem Viet Nam cam ket rang Bao cao tai chinh da phan anh trung thoc va hop 1y firth hinh tai chinh caa Cyc 'Yang kiem Viet Nam tai tiled diem ngay 31/12/2016, ket qua hoat Ong kinh doanh va tinh hinh luu chuyen tin to cho nam tai chinh ket thac dung ngay, pha hop vai Chan moc Ice toan, Che dO ke toan doanh nghiep Viet Nam va tuan thu cac quy dinh phap 1Sr c6 lien quan den viec lap va trinh bay Bao cao tai chinh.

TAT) Ky Hinh

Cnc trizang

Ha Nqi, ngay 19 thong 05 ?lam 2017

3

Caasc SO:1632/2017/BC.KTTC-AASC.KT7

BAO CAO KIEM TOAN DQC LAP

Kfnh H§i ding Quin tri va Ban Linh dgo Cgc Ding kiem Vi§t Nam

Chang toi da kiem toan Bao cao tai chinh kem theo cua Cuc Dang kiem Viet Nam duqc lap ngay 14 thing 05 nam 2017, tit trang 06 den trang 30, bao gem: Bang can dOi ke toan tai ngay 31 thing 12 nam 2016, BA° cao ket quA hoat deng trinh doanh, BA() cao luu chuyen den to cho nam tai chinh ket thik ding ngay va Ban Thuyet minh bao cao tai chinh.

Trich nhiem cis Ban TAng Giim doc

Ban Linh dao Cuc Dang kiem Viet Nam chiu trach nhiem ve viec lap va trinh bay trung thuc va hop ly bao cao tai chinh cua Cuc Ding kiem Viet Nam theo Chub num ke toan, Che de ice tan doanh nghiep Viet Nam va cac quy dinh phip ljf c6 lien quan den viec lap va trinh bay bao cao tai chinh va chiu trach nhiem ve kiem soat mei be ma Ban Linh dao xac dinh IA can thiet de dam bao cho viec lap va thrill bay bio cao tai chinh !thong c6 sai sot trang yeu do gian lan

hoc nham lan.

Trich nhi§m cua Kiem tofu vien

Trach nhiem cua chting toi la dua ray kien ve bao cao tai chinh dua ten ket qua cua cuec kiem toan. Chang toi di tien

hanh kiem toan theo cac Chan mqc kiem toan Viet Nam. Cac chuan mue nay y8u cau chi:mg toi tuan thu chuan mut va

cac quy dinh ve dgo dirc nghe nghiep, lap ke hoach va thqc hien cuOc kiem toan a dat &rot sir dam bao hap 1S, ye viec

lieu bao cao tai chinh cua Cong ty c6 cOn sai sot trong yeu hay khong.

C8ng viec kiem town bao gem thuc hien cac thin tuc nham thu thap cac bang chimg kiem toan ve cac se lieu va thuyet minh tren bao cao di chink Cac thti tuc kiem toan duqc lqa chon dua ten xet doan cua kiem toan vien, bao gem dinh gia rai ro c6 sai s6t tong yeu trong bao cao tai chinh do gian tan hoc nham Ian. Khi thuc hien dinh gia cac rui ro nay, kiem toan vien dA xem xet kiem soat nOi be cua Cuc Ding kiem Viet Nam lien quan den viec lap va trinh bay bao cao

tai chinh trung thuc, hqp ly nham thiet ke cac thu tuc kiem toan phu hqp vii tinh hinh thuc te, tuy nhien khong nham muc dich dua ray kien ve hieu qua dm kiem soat nei be cua Cuc Bang kiem Viet Nam. Cong viec kiem town cling bao gem dinh gia tinh thich hap cua cac chinh sach ke toan dtrqc Ap dung va tinh hqp ly cua cac trac tinh ke toan dm Ban Lanh dao ding nhu dinh gia viec trinh bay tong the bao cao tai chinh.

Chung toi tin Wang rang cac bang chimg kiem toan ma chitng toi di thu th4p dtrqc la 4, du va thich hop lam ca sa

cho y kien kiem toan cua chimg toi.

Ca sa cua y kien kiem tofu ngogi trir

- Do chitng toi dtrqc bo nhiem lam kiem toan vien cua Cuc Ding kiem Viet Nam sau ngay 31/12/2016, nen chimg toi da khong the tham gia chirng kien kiem ke tai san co dinh tai ngay nay. Chung toi chua the dua ra kien dinh giA anh hiring dui van de nay tai BA° cao tai chinh nam 2016 cua tan Cuc Bang kiem Viet Nam.

- Do giai han pham vi kiem toan tir Cuc Bang kiem Viet Nam, cuec kiem toan Bao cao tai chinh nam 2016 dm Cuc

Ding kiem Viet Nam chi giai han dux hien tai Van pitting va 27 trong ding so 41 dam vi hach town php thuec cua Cuc Ding kiem Viet Nam, pham vi kiem town khong bao gem BA° cao tai chinh cua 14 don vi phu thuec can lai,

chiem lchoang 8% ten tong tai san cua toast Cue Bang kiem Viet Nam.

SAC

T: (84) 4 3824 1990 I F: (84) 4 3825 3973 I 1 Le Phung Hieu, Hanoi, Vietnam A member of

International

aasc.com.vn HANG KIEM TOAN AASC 4

111103

. Conga NHH Hang Kiem toan AASC CONG TY

(4 MACH NHIEM HIV! HANO-KIEM T

AAS

V kien kiem town ngo#1 trir

Theo Y kien cua thing toi, ngoai nix anh hue/1g cila yen de neu tai doan "Ca sa cua y kien kiem toan ngoai tre, bio cao tai chinh da" phan anh trung thkrc va hqp ly, tren cac khia canh trong yeti tinh hinh tai chinh cua Cuc Ding kiem Viet Nam tai 31/12/2016 cling nhu ket qua hoat deng kinh doanh va tinh hinh ltru chuyen tien to cho nam tai chinh ket thaz ding ngay, phi hcrp veri Chun inkrc ke toan, Che de ke toan doanh nghiep Viet Nam va cac quy dinh phap lY c6 lien quan den viec lap va trinh bay bao cao tai chinh.

Vin de khic

Bao cao tai chinh cua Cuc Ding kiem Viet Nam cho nam tai chinh ket thitc ngay 31 thing 12 nam 2015 da- ducc kiem

toan bo-i kiem toan vien va Cong ty TNHH Hang Kiem toan AASC. Kiem toan vien da dtra ray kien ngoai trer d6i yeti

bao cao tai chinh nay tai ngay 10 thing 05 nam 2016. Cu the:

Pham vi kiem toan cua chUng toi khong bao gem bao cao tai chinh cilia met s6 don vi hach toan phi thuec Cue va thing toi duvc be nhiem kiem toan sau ngay 31/12/2015, nen thing toi khong the tham gia chirng kien kiem ke tai san co dinh tai ngay nay. Chimg toi 'thong danh gia anh huerng cua cac van de nay den bao cao tai chinh nam 2015 dm

Cuc.

at Thi Ha Pho Tong Giam dot GiAy thing nhO.n clang kY hinh nghe kiem toan

se: 0725-2013-002-1 Ha Nat, ngay 15 thing 05 nam 2017

Le Van Tang Kiem tan vien Giey chimg nhan dang kY hinh nghe kiem toan

s6: 1479-2013-002-1

Cyc Dfing ktem Vqt Nam Sao cao tai chinh

Dia chi: s6 18 Pham Hung, Tir Lem, Ha N6i Nam tai chinh ket thac ngay 31/12/2016

BANG CAN DOI ICE TOAN Tgi ngily 31 fitting 12 tam 2016

Mfi TAI SAN Thuyet 31/12/2016 01/01/2016 A

SO minh VND VND

100 A. TAI SAN NGAN HAN 1.503.876.917.895 1.251.319.312.717

110 I. Tien va cac khoin prong throng tien 03 1.416.949.251.730 1.196.408.270.172

111 1. TiL 217.437.217.897 209.040.548.626

112 2. Cac khoan tucmg throng tien 1.199.512.033.833 987.367.721.546

130 III. Cac khofin phiii thu ngin hail 81.298.685.643 51.613.707.148

131 1. Phai thu ngan han dm khach hang 04 49.794.380.390 39.132.580.160

132 2. Tra tnrac cho ngutri ban ngan han 05 31.794.780.825 12.529.124.391

136 3. Phai thu ngin han khac 06 4.301.462.897 4.819.230.387

137 4. Du phang phai thu ngan han kho dai (4.591.938.469) (4.867.227.790)

140 IV. Hang din kho 08 5.628.980.522 3.297.335.397

141 1. Hang ton kho 5.628.980.522 3.297.335.397

200 B. TAI SAN DAI HAN 598.333.752.900 596.411.394.482

210 I. Cac khoin phfii thu dai han 88.900.000 834.430.000

216 1. Phai thu dai han Ichac 06 88.900.000 834.430.000

220 II. Tai san co dinh 569.978.763.079 573.460.756.749

221 1. Tai san co dinh hiku hinh 10 223.063.372.718 230.259.227.854

222 - Nguyen gia 717.902.679.772 678.087.137.540

223 - Gia 01 hao mon luy k'e. (494.839.307.054) (447.827.909.686)

227 2. Tai san co dinh v6 hinh 11 346.915.390.361 343.201.528.895

228 - Nguyen gib 360.006.128.998 355.316.528.998

229 - Gia trj hao mon 1uy- Id (13.090.738.637) (12.115.000.103)

240 IV. Tai san do' dang dai han 09 25.476.767.576 19.188.394.861

242 1. Chi phi xay dung ca ban db dang 25.476.767.576 19,188.394.861

260 VI. Tii san dal han khac 2.789.322.245 2.927.812.872

261 1. Chi phi tra tnrac dai han 12 2.789.322.245 2.927.812.872

270 TONG CQNG TAI SAN 2.102.210.670.795 1.847.730.707.199

6

Cyc Ding kiem Vi4 Nam Rao coo tai chinh

Dia chi: s6. 18 Pham Wing, Tir Liem, Ha Nqi Nam tai chinh ke't tithe ngay 31/12/2016

BANG CAN DOI KE TOAN T9i ngity 31 (hang 12 ?tam 2016

(tap theo)

Ma NGUON VON Thuyet 31/12/2016 01/01/2016

so minh VND VND

300 C. NQ PHAI TRA 307.405.313.684 348.292.170.995

310 I. Ng ngin ham 277.564.316.822 330.498.680.036

311 1. Phai tra ngtrei ban ngan han 13 10.125.829.783 6.601.294.135

312 2. Ngtrai mua tra tien truxic ngin han 14 9.072.194.616 5.386.403.946

313 3. Thue va cac khoan phai ne,p Nha nu& 15 40.210.357.181 114.469.001.028

314 4. Phai tra ngithri lao di)ng 87.799.286.279 81.676.224.713

315 5. Chi phi phai tra ngan han 16 789.133.530 1.293.234.250

319 6. Phai tra ngan han khac 17 23.487.923.417 20.920.529.796

322 7. Quj, khen thtr&ng phiic 1oi 106.079.592.016 100.151.992.168

330 II. Ng dal ham 29.840.996.862 17.793.490.959

337 1. Phai tra dai han khic 17 144.000.000 13.700.000

343 2. Qtry Oat Men khoa hoc va cong nghe 29.696.996.862 17.779.790.959

400 D. VON CHU sd Hut 1.794.805.357.111 1.499.438.536.204

410 I. Vim chi] so. hitu 18 1.793.129.499.643 1.498.664.732.807

411 1. Von gop ctia chu so hcru 843.182.399.765 823.544.921.077

418 2. Quji dau to phat trie'n 949.060.378.878 674.233.090.730

422 3. Ngutin von diu to xa'y clung co' ban 886.721.000 886.721.000

430 II. Ngulin kinh phi va qu'S! kink 1.675.857.468 773.803.397

431 1. Ngu6n kinh phi 20 596.000

432 2. Ngu6n kinh phi da hinh thinh TSCD 1.675.857.468 773.207.397

440 TONG CQNG NGUON VON 2.102.210.670.795 1.847.730.707.199

op, ngety 14 thdng 05 nom 2017

Nguiri lap bleu Ke toan truing Cyc truii•ng

Pham Gia Thing Vo Thanh Binh Tran Ky Hinh

7

Ke tom tru&ng Ngtriri lap bieu

Vo Thanh Binh THONG J

.

Tan Ky Hinh Phym Gia Thing

p, ngay 14 awing 05 nam 2017

x.t irng <<,

cyc DANGKI VitT NA

'0

Cyc Dang kiem ViAt Nam Bio coo tai chinh

Dia chi: so 18 Pham Hang, Tir Liem, Ha NOi Nam tai chinh ket thnc ngay 31/12/2016

BAO CAO KET QUA HOAT BONG KINH DOANH Nam 2016

Ma CHI TIEU

so

Thuyet Nam 2016 Nam 2015

minh VND VND

01 1. Doanh thu bin hang va cung cAp dich vy 22 932.222.554.604 802.098.601.473

02 2. Cac khan giam trir doanh thu

10 3. Doanh thu thuAn ye bin hang va cung cAp dich vu 932.222.554.604 802.098.601.473

11 4. Gii von hang bin 23 336.763.292.420 323.068.323.336

20 5. Lqi nhuAn gAp ve bin hang va cung cap filch vet 595.459.262.184 479.030.278.137

21 6. Doanh thu hoot dAng tai chinh 24 53.098.912.882 37.860.555.799

22 7. Chi phi tai chinh 25 205.576.408 141.638.445

26 9. Chi phi quan 1Y doanh nghi0 26 198.304.271.021 182.899.541.295

30 10. Lyi nhuAn thuAn tir hoyt dOng kinh doanh 450.048.327.637 333.849.654.196

31 11. Thu nhap Ichic 27 263.937.318 1.430.822.668

32 12. Chi phi khac 28 625.691.669 1.020.663.588

40 13. Lqi nhuAn khic (361.754.351) 410.159.080

50 14. "[Ong lyi nhuAn ke toin trtarc thus 449.686.573.286 334.259.813.276

51 15. Chi phi thuO thu nhap doanh nghi0 hien hanh 29 89.938.305.623 73.557.797.013

52 16. Chi phi thus thu nap doanh ngh4 han tai

60 17. Lqi nhuAn sau thus thu nhAp doanh nghiAp 359.748.267.663 260.702.016.263

8

Ngtriri 14p bieu Ke toin trifling L "p, ?Tay 14 thcing 05 nam 2017

&teen

V6 Thanh Binh Hinh Pharr Gia ThAng

Cyc Dang kiem Viet Nam

Dia chi: s6 18 Pham Hung, Tit Liem, Ha N6i Nam tai chinh ket thiic ngay 31/12/2016 Bao cao tai chinh

BAO CAO LIIU CHUYEN TIEN TE Nam 2016

(Theo phiron phdp true dap)

Ma A

SO

CHI TIEU Thuyet Nam 2016 Nam 2015

minh

L LUU CHUYEN TIEN TU. HOAT DQNG KINH DOANH

VND VND

01 1. TiL thu ter ban hang, cung cap dich vu va doanh thu

khac

947.447.311.470 838.331.324.243

02 2. TiL chi tra cho ngtrCri cung cap hang h6a va dich vy (236.656.871.808) (120.632.826.886)

03 3. TiL chi Ira cho ngtrad lao Ong (280.662.472.906) (235.790.631.246)

05 4. Thue thu nhap doanh nghi6p di n6p (124.671.247.289) (60.087.935.360)

06 5. TiL thu khic ter hoat Ong kinh doanh 258.757.835.323 245.344.896.823

07 6. Tien chi khac cho hog Ong kinh doanh (348.565.667.826) (305.705.974.002)

20 Law chuyein tien thu&z tit hoar d(Ing kinh doanh 215.648.886.964 361.458.853.572

II. LUU CHUYEN TIEN Tir HOAT DQNG DAU TIf 21 1. TiL chi d6 mua sam, xay dung tai san c6 dinh

va cac tai sin dai han khac

(48.120.075.502) (81.511.200.349)

22 2. Tien thu ter thanh 1Y, nhucmg ban tai san c6 dinh

va cac tai san dai han khac

24.336.364 426.754.545

27 3. Tien thu lai cho vay, c6 tirc va lqi nhuan &rot chia 52.653.486.205 37.650.191.431

30 Dm chuyin tien thuim tit hog! &Ong dau to 4.557.747.067 (43.434.254.373)

HI. LUU CHUYEN TIEN TT:i HOAT DQNG TAI CHINH

50 Luu chuyen tien than trong nam 220.206.634.031 318.024.599.199

60 Tien va twang throng tien dau nam 1.196.408.270.172 878.148.692.199

61 Anh htro.ng cua that' CIL tS, gia h6i dodi quy dOi ngoai ttr 334.347.527 234.978.774

70 Tien WI tuceng throng tien cuOi nam 03 1.416.949.251.730 1.196.408.270.172

9

Cvc Ding kiem Viet Nam Bio cao tai chinh

Dia chi: se 18 Pham Hang, Tir Liem, Ha Nii Nam tai chinh ket thiic ngay 31/12/2016

THUYET MINH BAO CAO TAI CHiNH Nam 2016

1. DAC DIEM HOAT DONG CUA DOANH NGHIEP

Hinh thffc sir hum von

Cuc Dang kiem Viet Nam duqc thanh lip theo Quyet dinh s6 345/QD ngay 25/4/1964 ciia BO true:mg BO Giao thong \fin tai va Quyet dinh se 267/CP ngay 19/07/1979 ciia Chu tich 1-181 ding BO truemg (nay la Thu ttremg Chinh Chirc nang nhiem vu va quyen han cua Cuc Dang kiem Viet Nam dtrqc quy dinh tai Quyet dinh se 862/2013/QD-BGTVT ngay 05/04/2013 dm BO Giao thong Vin tai (truic day la Quyet dinh s6 26/2008/QD-BGTVT ngay 04/12/2008 ciia Bi Giao thong Vin tai).

Cuc Dang kiem Viet Nam la t6 chirc trvc thuic BO Giao thong Vin tai, thvc hien chirc nang quan lY nhA nuic ve clang kiem dei vai phucmg tien giao thong NIA phucrng tien, thiet bi xep do, thi cong chuyen dung, container, nii hcri va binh chiu ap luc sir dung trong giao thong vin tai duemg bi, duimg sit, ettr6ng thity nei dia, hang hai trong pham vi ca nu&

(sau day gci tat la plurcmg tien, thiet bi giao thong vin tai); to chirc thtrc hien cong tac dang kiem chat lugng an town k9 thuit cac loaf phucrng tien, thiet bi giao thong yin tai va phucmg tien, thiet bi tham do, khai thac, yin chuyen clau khi

tren bien theo quy dinh cua phap 1141. Do tinh chat clic tha ctia hoat ding dang kiem, Cuc Dang kiem Viet Nam da duqc Thu tiremg Chinh phu cho phep ap dung the di quan ly tai chinh cua doanh nghiep do Nha nuic nam gift 100% von dieu 1e tai Quyet dinh se 67/2013/QD-TTg ngay 12/11/2013 va hying clan tai Th6ng to lien tich se 55/2014/TTLT-

BTC-BGTVT ngay 25/04/2014 huerng dart ca the quan ly tai chinh dei veri Cuc Ding kiem Viet Nam.

Try sa chinh cua Cuc Bang kiem Viet Nam tai: Dia chi: se 18 Pham Himg, Tir Liem, Ha Ni.

Nginh nghe kinh doanh Thvc hien chirc nang quan lY Nha ntrac chuyen nganh ve hoat ding dang kiem ten pham vi ca mx6c. Ding theri to chirc thvc hien cong tac kiem,tra va cap giay chirng nhin.an toan 1c9 thuit va chit luvng cac phucmg tien giao thong duerng

dtremg be, duerng sat, cong trinh bien NIA cac thiet bi, vat to thy& pham vi giam sat dm Dang kiem Viet Nam.

Cau trfic Cuc Ding kiem Viet Nam

Cvc co cac dan vi tryc thuic sau:

Chi Cuc Dang kiem se 01

Chi Cue Bang kiem se 02

Chi Cuc Dang kiem s6 03

Chi Cue Bang kiem se 04

Chi Cue Dang kiem se 05

Chi Cue Wing kiem s6 06

Chi Cue Dang kiem so 08

Chi Cue Bang kiem se) 09

Chi Cuc Bang kiem s6 10

DO chi

Se 126 Kim Ngtru, Hai Ba Tnrng, HA Nei

S6 110 Nguyen Dim Thuin, TP Nam Dinh, Tinh Nam Dinh

S6 57 Tue Tinh, Phtrang Ha Huy Tip, TP Vinh, Tinh Nghe An

Se 128 Bach Dang, Quin Hai Chau, TP DA Nang

S6 40 Tran Phu, Vinh Nguyen, Nha Trang, Tinh Khanhlioa

S6 130 Ly Tu Trang, Phtremg Ben Thanh, Qu4n 1, TPHCM

S6 151 Trait Hung Dao, TP Can Tha, Tinh Can Tha

S6 102 XO Viet Nghe Tinh, TP Wing Tau, Tinh BA Ria Viing Tau

S6 16 Tran Hung Dao - Hai Ph6ng

Hoat ding kinh doanh chinh

Dich vv k9 thu4t clang kiem phuang tien &ring thily

Dich vv ky thuit dang kiem phtrang tien dying they

Dich vv k9 thuit dang kiem phtnmg tien dyeing they

Dich vv k9 thuit ding kiem plurcmg tien &ring thity

Dich vv k9 thuit dang kiem phtrcrng tien throng thdy

Dich vv k9 thuit clang kiem phtrang tien duemg they

Dich vv k9 thuit dang kiem phucrng tien dtrerng thiiy

Dich vu k9 thuit dang kiem phucmg tien dtremg thily

Dich vu k-y thuat dang kiem phtrang tien dying they

10

Quec L6 1A, Xa Long Thach, Huyen Vinh Lcri, Tinh Bac Lieu

So 648 Dai 16 Nguyen Trung Tnrc, TP Rach Gia, Tinh Kien Giang

Se 2 Nguyen Trung Trirc, Plurerng 1, TP Ben Tre, Tinh Ben Tre

Dich vu k9 thuat clang kiem phuong tien thgy nei dia, xe co gieri

Dich vu k9 thuat (rang kiem phtrcmg tien they nei dia, may thi cong chuyen clang

Dich vu k9 thuat Clang kiem phucmg tien they nei dia, may thi cong chuyen dung

Khom 3, Phuerng Tan Xuyen, TP Ca Dich vu k9 thuat Clang kiem phucmg tien Mau, Tinh CA Mau they nei dia, xe co gieri

Se 90 Nge Quyen, Phu&ng 1, M9 Dich vu 1(9 thuat clang kiem phucmg tien Tho, Tien Giang they nei dia, may thi cong chuyen thing

Cyc Dan kiem Vi0 Nam

Brio cao tai chinh

Dia chi: s6 18 Pham Hung, Ter Liem, Ha Nei

Nam tai chinh ket thiic ngay 31/12/2016

Cyc co cac clan vi true thu§c sau:

Chi Cuc Dang kiem se 11

Chi Cuc Dang kitm se 12

Chi Cuc Wang kiem se 13

Chi Cuc Dang kiem se 15

Chi Cyc Dang kiem Hai Hung

Chi Cuc Dang kiem An Giang

Chi Cgc Dang kiem Bac Lieu

Chi Cuc Dang kiem ICien Giang

Chi Cyc Dang kiem Ben Tre

Chi Cyc Dang kiem Ca Mau

Chi Cyc Dang kiem Tien Giang

Eija chi

Se 16 During Tran Phu, TP Thai Binh, Tinh Thai Binh

Se 7 Hac Thanh, Dien Bien, TP Thanh Hos, Tinh Thanh H6a

SO 3 Phan Dinh Phan, TP Hue, Tinh Thera Thien Hue

Se 631 Le Thanh T6ng, TP Ha Long, Tinh Quang Ninh

Se 448 Nguyen Leong Bang, TP Hai Ducmg, Tinh Hai Ducmg

Se 91 Tian Hung Dao, Long Xuyen, An Giang

Hoat Ong kinh doanh chinh Dich vu 1(9 thuat clang kiem phucmg tien during they

Dich vu 1c9 thuat dang kiem phuong tien during thgy

Dich vu 1c9 thuat clang kiem phucmg tien during they

Dich vu 1c9 thuat (rang kiem phucmg tien they

Dich vu k9 thuat Bang kiem phucmg tien they

Dich vu ky thuat Bang kiem phuong tien they nei dia, may thi ding chuyen thing

Chi Cyc Dang kiem Long An

Chi Cyc Dang kiem Sec Trang

Chi Cyc Wang kiem Vinh Long

Chi Cyc Dang kiem Tra Vinh

Trung tam Dang kiem xe co gieri 01V

Trung tam Dang kiem xe co gieri 02V

Trung tam Dang kiem xe co giai 03V

Trung tam Dang kiem xe co 04V

Trung tam Dang kiem xe co gieri 05V

Trung tam Dang kiem xe ca giai 06V

Trung tam Dang kiem xe co gieri 03V

Trung tam Dang kiem xe co 04V

Se 135 Quec 14 1, Phuerng 4, TP Tan An, Tinh Long An

Se 191 Tran Hung Dao, Phu&ng 10, Thi xa Sec Trang, Tinh Sec Trang

Se 10/2 Dinh Tien Hoang, Phu mg 8, TX Vinh Long, Tinh Vinh Long

Se 151 Nguyen Dang, Phuong 7, TP Tra Vinh, Tinh Tra Vinh

29- Km15+200 Quec 10 1A, Xa Lien Ninh, Thanh Tri, TP HA Nei

29- Xa Phu Thi, Huyen Gia Lam, TP HA Nei

29- Lang Thucmg, Deng Da, TP HA Nei

Dich vu k9 thuat clang kiem phuong tien during they

Dich vu k9 thuat clang kiem phuong tien they Wei dia, xe co gieri

Dich vu k9 thuat clang kiem phuong tien thily Wei dia, xe co giai

Dich vu k9 thuat clang kiem phtrcmg tien dig), nei dia, xe co giai

Kiem dinh xe co gieri

Dich vu k9 thuat clang kiem phucrng tien during be

Dich vu k9 thuat Clang kiem phuong tien be

Dich vu k9 thuat clang kiem phuong tien be

Kitm dinh xe co gieri

Dich vu k9 thuat clang kiem phuong tien be

Dich vu 1(9 thuat clang kiem phuung tien co gieri during be

Dich vg k9 thuat clang kiem phuong tien co gieri during be

giai 29- Me Linh, TP HA Nei

29- Se 18 During Giai Phong, Hai BA Tnrng, TP Ha Nei

29- KM4, curing 70, xa Tam Hiep, Thanh Tri, TP HA Nei

50- SO 107 Phil Chau, Tam Binh, The' Dec, TP He Chi Minh

giari 50- Se 1 Xa Le HA Nei, Phtrang Hiep Quan 9, TP He Chi Minh

11

Cyc Ding kiem Vi0 Nam Bat) cao tai chinh Dia chi: se 18 Pham Hung, TU. Liem, Ha Nei Nam tai chinh ket thfic ngay 31/12/2016

Cyc ca cac don vi trtrc thu(ic sau: Dia chi

Hoat ding kinh doanh chinh Trung tarn Dang kiem xe ca giai 50- SO 03 Phan Van Tri, Phuerng 10, Dich vu k9 thuat clang kiem phircrng tien 05V

Quan G6 Vap, TP HO Chi Mirth

ca gibi duorng be

Trung tam Dang kiem xe ca giai 50- Se 118 Huynh Tan Phat, Tan Thuan Dich vu k9 thuat clang kiem phuang tien 06V

Tay, Quan 7, TP HO Chi Minh

ca giai Ctu6ng be

Trung tam Bang kiem xe ca giai 50- Z11, Quec Le 1A, Quan 12, TP Hi Dich vu k9 thuat clang kiem phucrng tien 07V

Chi Mirth

ca giai duerng be

Trung tam Bang kiem xe ca giai 15- Km90+500, QL5 mdi, Khu Cam Le Dich vu k9 thuat Clang kiem phucrng tien 01V

2, Hung Vuang, Quan HOng Bang, ccr gibi duimg be TP Hai Ph6ng

Trung tam Bang kiem xe ca giai 19- Khu Trung Phuang, Phuerng Minh Dich vu 1c9 thuat dang kiem phuang tien 01V

Phucmg, TP Viet Tri, Tinh Phu Th9 ca gibi duarng be

Trung tam Chimg nhan He thong SO 18 Pham Hung, Tir Liem, TP Ha Dinh gib ve sy phi" hgp cira he thOng Quan lY Chit lucng va An toan Nei quan lY chat lugng va an toan

Trung tam Thir nghiem xe ca giai Se 18 Pham Hang, Tin Liem, TP Ha Thir nghiem chit luting, an toan k9 thuat (VMTC)

Nei va bao ve moi truerng vai cac loai xe

Trung tam thin nghiem khi thai PTGT Km15+200 Quec le 1A, Xi Lien Thir nghiem khi thai, tieu thu nhien lieu ca gioi duarng be

Ninh, Thanh Tri, TP Ha Nei cub xe ca giai va cac thiet bi linh kien khac ci lien quan den khi thai cub xe co giai

Trung tam Dao tao

Se 18 Pham Hung, Tin Liem, TP Ha Quan lY tong tic dao tao va to chirc dao Nei tao, bei clueing can be, nhan vien, (tang

kiem vien, danh gib vien

Van 'Along Cue Bang kiem Viet Nam se 18 Pham Himg, Tv Liem, TP Ha Quail ly Nha nuac chuyen nganh ve hoat Nei Ong clang kiem ten pham vi ca nuac

2. CHE DO VA CIHNH SACH KE TOAN AP DUNG TAI CONG TY

2.1. KS, ke toan, don vi tien to sir dyng trong ke loan

KY ke toan nam cub Cyc Dang kiem Viet Nam theo nam ducmg lich bit dL tin ngay 01/01 va ket thiic vao ngay 31/12 Dan vi tien to sir dyng trong ghi chep ke man la Ding Viet Nam (VND).

2.2. Chun mtrc vi Che dO ke toan ip dyng

ChO el() ke tocin ap dung Cyc Dang kiem Viet Nam Ai) dung Ole de Ke toan doanh nghiep ban hanh theo Thong to se 200/2014/TT-BTC ngay 22/12/2014 ciia Be Tai chinh va Th8ng to s6 53/2016/TT-BTC ngay 21/03/2016 dm Be Tai chinh ve viec sira dei, be sung met s6 dieu cda Thong to so 200/2014/TT-BTC.

Tuyen bo ve vik tucin thu Chuein my.c Ica loan va ChE coq kO loan Cyc Ding kiem Viet Nam da Ai) dung cac Chun myc ke toan Viet Nam va cac van ban hirerng dan Chun myc do Nha nuac da ban hanh. Cac Bao cao tai chinh duqc lap va trinh bay theo dung m9i quy dinh cub timg chuan myc, thong to huang din thyc hien Chun myc va Che de ke toan doanh nghiep hien hanh dang alp dyng.

12

Cyc Ding kiem Viet Nam Dia chi: so 18 Pharn Hang, Tir Liam, Ha NOi Nam tai chinh lc& th6c ngay 31/12/2016

Ban cao tai chinh

2.3. Ca sir lap Ban cao tai chinh

Bao cao tai chinh dugc trinh bay theo nguyen tic gia gOc. Bao cao tai chinh cua Cuc dugc lap tren ca sv tong hgp cac nghiep vu, giao dich Oat sinh vi dugc ghi so ke toan tai cac dun vi thanh vien hach tan phy thuOc va tai Van phong Cuc.

Trong Bdo cao tai chinh cua Cuc Ding kiem Viet Nam, cac nghiep vu giao dich nth b0 va so du nOi 130 c6 lien quan den tai sin, nguon von va cong ng phai thu, phai tra nOi b0 da dugc loai trir tan b0.

2.4. Ging cu tai chinh

Ghi nhan ban dciu Tai san tai chinh Tai san tai chinh cua Cuc Bang kiem Viet Nam bao gom tien va cac khan tucrng dung lien, cac khan phai thu khach hang va phai thu khac. Tai th6i diem ghi nhan ban dau, tai san tai chinh dugc xac dinh theo gia mua/chi phi Oat hanh cong cac chi phi phut sinh khac lien quan tryc tiep den viec mua, phut hanh tai sari tai chinh do.

Ng phai tra tai chinh Ng phai tra tai chinh cua Cuc Bang kiem Viet Nam bao gOm cac khoan phai tra nguth ban va phai tra khac, chi phi phai tra. Tai thdri diem ghi nhan lan du, cac khan ng phai tra tai chinh dugc xac dinh theo gia phut hanh cong cac chi phi phut sinh lien quan tryc tiep den viec Oat hanh ng phai tra tai chinh do.

Gici tri sau ghi nhOn ban ddu Hien tai chtra c45 cac quy dinh ve danh gia lai cong cu tai chinh sau ghi nhan ban dau.

2.5. Cac nghi0 vi bang ngoai tg

Cac giao dich bang ngoai to trong nam tai chinh dugc quy dOi ra dOng Viet Nam theo tj, gia thtrc to tai ngay giao dich.

Ty gia giao dich thtrc te nay dugc xac dinh theo nguyen tic sau: - Khi ghi nhan ng phai thu: la ty gia mua cua ngan hang thuang mai nai Cong ty chi dinh khach hang thanh tan tai thdri

diem giao dich phut sinh;

- Khi ghi nhan nq phai tra: la ty' gia ban cua ngan hang thucmg mai not Cuc du kien giao dich tai thdri diem giao dich Oat sinh;

- Khi mua sum tai san hoac thanh tan ngay bang ngoai te: la ty gia mua cua ngan hang thuang mai nai Cuc thi,rc hien thanh tan.

TS/ gia giao dich thyc te khi danh gia lai cac khoan myc tien to c6 gOc ngoai to tai thai diem lap Bao cao tai chinhdugc xac dinh theo nguyen tac:

- DOi khoan myc phan loai la tai sin: ap dung tS, gia mua ngoai to cua ngan hang thtrcrng mai nai Cuc thuang xuyen co giao dich;

- Doi vdri den gth ngoai te: ap dung ty' gia mua cua chinh ngan hang not Cuc ma tai khoan ngoai te; - DOi vai khoan myc phan loai la ng phai tra: ap dung ty' gia ban ngoai to cua ngan hang thucrng mai nth Cuc thuang

xuyen co giao dich.

TAt ca cac khoan chenh lech ty gia thtrc to phut sinh trong ky NIA chinh Lech do danh gia lai so du cac khoan myc tien te co goc ngoai to tai thai diem lap Bao cao tai chinh dugc hach tan vac, ket qua host dOng kinh doanh cua nam tai chinh.

13

Cyc Elazig kient Vqt Nam Dia chi: se 18 Pham Wing, Tir Liam, Ha Nei Nam tai chinh ket thee ngay 31/12/2016

Blo cao tai chinh

2.6. Tien va cac khoan tircrng ducrng den

Tien bao gem tien mat tai quj", tien giri ngan hang khong k9 han.

Cac khoan ttrcrng throng tien la cac khoin dAu.tu ngan han c6 thai gian thu khong qua 03 thing tir ngay ttr, co tinh thanh khoan cao, co kha nang chuyen doi de dang thanh cac luqng tien xac dinh va khong co nhieu rui ro trong chuy'en dei thanh tien.

2.7. Cac khoin nq phai thu

Cac khoan phai thu throe theo clai chi tiet theo k9 han phai thu, doi arcing phai thu, loaf nguyen to phai thu, va cac yeu to khac theo nhu cAu quan 19 ciia Coc.

Du ph6ng ng phai thu kho din &roc trich lap cho cac khoin: no phai thu qua han thanh toan ghi trong hcrp deng kinh te% cac khe trac vay nor, cam ket hop ding hoac cam lc& nq va nq phai thu chua den han thanh toan nhung kh6 co Icha nang thu hei. Trong de, viec trich lap chr ph6ng ng phai thu qua han thanh toan dtroc can cir vao thai gian tra nq goc theo hop (long mua ban ban dAu, Wong tinh den viec gia han nq giiia cac ben va nq phai thu chua den han thanh toan nhimg khach nq di lam vao tinh trang phi sin hoac dang lam th8 tic giai the, mat tich, bo tren.

2.8. Hang ton kho

Hang ten kho &roc ghi nhan ban dAu theo gia gec bao gem: chi phi mua, chi phi the bin va cac chi phi lien quan trl,rc tiep khac phat sinh de c6 duqc hang ton kho o dia diem va trang thai tai thai diem ghi nhan ban dau. Sau ghi nhan ban dAu, tai thai diem 15'p Bao cao tai chinh ne'u gia tri than c6 the thuc hien &roc dm hang ton kho thap hcrn gia gee thi hang ten kho &roc ghi nhan theo gia tri thuAn co the dux hien &roc.

Gia tri hang ten kho ducc xac dinh theo phtrang phap binh quan gia quyen.

Hang ten kho duqc hach toan theo phucrng phap k'e khai tinging xuyen.

2.9. Tai sin c6 dinh

Tai sin ce dinh hiru hinh, tai sin ce dinh vo hinh dug:re ghi nhan ban du theo gia gee. Trong qua trinh sir don, tai san co dinh hitu hinh, tai san ce dinh vo hinh &roc ghi nhan theo nguyen gia, hao men 1u5, ke va gia tri con lai. MIL hao

ducrc trich theo phtrang phap throng thing.

Cgc Dang kiem Viet Nam da ding k9 dp dung phtrcrng Oar, khau hao nhanh khong qua 2 IL mirc khau hao xac dinh theo phtrang phap throng thing vai ca quan thue va &roc Cuc Tai Chinh Doanh Nghi .ep chip thuan theo Cong van se

1581/BTC_TCDN ngay 08 thang 02 nam 2017. Thai gian kJ-IL hao &roc xac dinh phu horp vii Th8ng to se 45/2013/TT - BTC ngay 25/04/2013 cea Be Tai chinh ban hinh the d6 quan 19, sir dung va trich khau hao TSCD, thai gian khau hao dtroc uric tinh nhu sau:

Khau hao tai san ce dinh &roc trich theo phtrang OIL during thing voi thai gian khau hao &roc Ink tinh nhu sau:

Nha cira, vat kin tree 20 - 25 nam

- May m6c, thiet bi 2,5 - 05 nam

Phuong tien van tai 04 nam

- Thiet bi van ph6ng 02 nam

PhAn mem quan 19 02 nam

:H '43

A

14

Clic Wing kiem Vi4 Nam Bao cao tai chinh Dia chi: se 18 Pham Hang, Tv Liem, Ha Nei Nam tai chinh ket thuc ngay 31/12/2016

2.10. Chi phi tra triarc

Cac chi phi da phat sinh lien quan cien ket qua hoat dOng san xuat kinh doanh cua nhieu kS, ice toan &roc hach toan vao chi phi tra truerc de phan be dAn vao ket qua hoat deng kinh doanh trong cac ky ke toan sau.

Viec tinh va phan bo chi phi tra truerc dai han vao chi phi san xuAt kinh doanh timg kj, ke toan duoc can cir vao tinh chit, mirc de tirng lo4i chi phi de lua chon phucrng phap va tieu thirc phan b6 hop 1j/. Chi phi tra truerc dtroc phan be d'an vao chi phi san xuAt kinh doanh theo phuang phap throng thing.

2.11. Clic khoin nq phai tra

Cac Idioan,no phai tra dugc theo doi theo han phai tra, dei tuong phai tra, loaf nguyen phai tra va cac yeu to khac theo nhu cau quan 1S, dm Cong ty.

2.12. Chi phi phai tra

Cac khoan phai tra cho hang hem dich vp da nhan duoc to nguai ban hoac da dtroc cung cap cho nguoi mua trong ky bao cao nhung thuc to chua chi tra va cac khoan phai tra khac duoc ghi nhan vao chi phi san xuAt, kinh doanh cita ky

Viec ghi nhan cac khoan chi phi phai tra vao chi phi san xufit, kinh doanh trong nam duoc thuc hien theo nguyen tic phi' hop gitra doanh thu va chi phi phat sinh trong nam. Cac khoan chi phi phai tra se dtroc quyet toan veri so chi phi thuc to phat sinh. Se chenh Lech giira se trich truerc va chi phi thuc to &roc hoan nhap.

2.13. Viin chii see him

VOn dAu to cua chu ser him &roc ghi nhan theo s6 yen thuc gop cua chti ser

Loi nhuan sau thue chua phan phei la s6 lgi nhuan to cac hoat Ong cua Cpc sau khi trir (-) cac khoan dieu chinh do ap clung hei to thay dei chinh sach ke toan va dieu chinh hei to sai sot tong yeti cua cac nam truerc. Loi nhuan sau thu chua phan phei dtroc phan phi theo cac quy dinh tai Thong to lien tich se 55/2014/TTLT-BTC-BGTVT ngay 25/04/2014 dm lien Be Tai chinh - Be Giao th6ng Van tai ve viec huang dfin ca the quan 1j, tai chinh doi veri Cpc Dang Kiem Viet Nam.

2.14. Doanh thu

Doanh thu ban hang

Doanh thu ban hang dtroc ghi nhan khi ding theri th6a man cac dieu kien sau:

- Phan lem rth ro va loi ich gin lien vii quyen ser hcru san phim boat hang h6a da &roc chuyen giao cho ngtrai mua;

- Cpc Dang kiem Viet Nam khong con nam gift quyen quan 15, hang hoa nhu ngueri so hal hang hem hoac quyen kiem

- Doanh thu &roc xac dinh tucrng dei chic chin;

- Cpc Dang kiem Viet Nam da thu &roc hoac se thu &lac loi ich kinh to to giao dich ban hang;

- Xac dinh ducic chi phi lien quan den giao dich ban hang.

Doanh thu cung cap dich vu Doanh thu cung cap dich vp &roc ghi nhan khi deng theri them man cac dieu kien sau:

- Doanh thu &roc xac dinh tucmg dOi chic chin; - CO kha nang thu dtroc loi ich kinh giao dich cung cap dich vp do; - Xac dinh dugc phfin ding viec da hoan thanh vao ngay lap Bang can dei Ice toan; - Xac dinh ducyc chi phi phat sinh cho giao dich va chi phi de hoan thanh giao dich cung cap dich vp do.

15

Cyc Ding kiem Viet Nam Dia chi: s6 18 Pham Hung, Tir Liem, Ha Nai Nam tai chinh ket thuc ngay 31/12/2016

Phan cong viec cung cap dich vy di hoin thanh &Doc xac dinh theo phuang phap dinh gia ding viec hoan thanh.

Doanh thu hoat Ong tai chinh

Doanh thu phat sinh tir tien lai va cac khoan doanh thu boat dOng tai chinh khac dugc ghi nhan khi th6a man deng thai hai (2) dieu kien sau:

- Co kha nang thu &roc lcri ich kinh to tir giao dich d6; - Doanh thu dugc xac dinh tucrng dei chic chin.

2.15. Gia von hang ban

Gia yen hang ban trong nam dugc ghi nhan phit hop vii doanh thu phat sinh trong nam va dam bao tuan thti nguyen tic than tong.

2.16. Ghi nh4n chi phi tai chinh

Cac khoan chi phi dugc ghi nhan vao chi phi tai chinh gem: khoan 16 phat sinh khi ban ngoai te, l8 tS, gia h6i doai. Cac khoan ten dugc ghi nhan theo tang s6 phat sinh trong nam, khong bit trir doanh thu hoat dOng tai chinh.

2.17. Thud thu nhOp doanh nghiep

Chi phi thud TNDN hien hanh dugc xac dinh ten co si thu nhap chiu thud trong nam va thud suit thud TNDN trong nam tai chinh hien hanh.

2.18. Cac ben lien quan

Cac ben dugc coi IA lien quan neu ben do co kha rang kiem soat hoac c6 anh hugng Clang ke d6i yen ben kia trong viec ra quyet dinh ve cac chiral sach tai chinh va hoat dOng. Cac ben lien quan cua Cyc bao gem:

- Cac doanh nghiep tiuc tiep hay gian tiep qua mot hoac nhieu trung gian, co quyen kiem soat Cyc hoac chiu su kiem soat cita Cyc, hoac ding chung sit kiem soat yin Cyc, bao gom ca Cyc mc, Cyc con va Cyc lien ket;

- Cac ca nhan tivc tiep hoac gian tiep nam quyen bieu quyet cua Cyc ma c6 anh twang ding ke d6i vii Cyc, nhang nhan sir quan lY chit chet ctia Cyc, nhiing thanh vien mat thiet trong gia dinh cita cac ca nhan nay;

- Cac doanh nghiep do cac ca nhan neu tren nam tivc tiep hoac gian tiep phAn quan tong quyen bieu quyet hoac co anh htrong Clang ke teri Cuc.

Trong viec xem xet timg m6i quan he cita cac ben lien quan a phuc vy cho viec lap va trinh bay Bac) cao tai chinh, Cnc chit Y tgi ban chit dm mei quan he ham la hinh thirc phap ly cua cac quan he do.

3. TIEN VA CAC KHOAN TVONG DIAING TIEN 31/12/2016 01/01/2016

VND VND

Tien mat 1.206.498.361 1.156.014.483

Tien giri ngan hang khong ky han 211.144.781.747 207.723.370.977

Tien dang chuyen 5.085.937.789 161.163.166

Cac khoan twang &rang tien 1.199.512.033.833 987.367.721.546

1.416.949.251.730 1.196.408.270.172

Tai ngay 31/12/2016, cac khoan tucrng duang tien la tien giri co ky ban g6c nhO ban 3 thing dugc giri tai cac Ngan hang thucrng mai vOl lai suit tir 4,4%/nam den 5,4%/nam.

Bao cao tai chinh

16

31/12/2016

01/01/2016

Gia tri

Do pining

Gia tri

Do ph6ng

VND

1.620.600.000 7.270.900.000 9.052.890.000

13.850.390.825

VND VND

4.200.000.000 8.329.124.391

VND

31.794.780.825

12.529.124.391

Cyc Bang kiern Viet Nam Dia chi: se 18 Pham Hang, Tfr Liem, Ha Nei

Bio cao tai chinh Nam tai chinh ket thac ngay 31/12/2016

4. PHAITHU NGAN HAN CUA KHACH HANG

31/12/2016 01/01/2016 VND VND

Cong ty Lien doanh Dieu Hanh Cfru Long 924.297.000

- Cong ty TNHH Bureau Veritas Viet Nam 2.948.620.960 1.205.883.769

- Cong ty TNHH MTV San xuat vi Lip rap o to VINA - MAZDA 916.017.640 227.205.842

Cong ty TNHH Yamaha Motor Viet Nam 2.110.486.500 2.210.863.620

Cong ty TNHH Mercedes-Benz Viet Nam 657.112.845 10.000

Cong ty O to Toyota Viet Nam 1.514.467.432 10.000

Deng ty TNHH MTV Bong tau Bach Dang 758.741.129 758.741.129

- CN TCT Khi VN-CTCP-CT VC Khi Eking Nam B6 1.444.766.800

- Cong ty Co Phan Viet Cement Terminal 1.013.493.184

- Cong ty Co phan Van tai Dan khi Viet Nam 2.074.358.414 2.211.214.562

Cong ty TNHH MTV Don tau Nam Trieu 1.065.371.262

Cong ty TNHH MTV San xuat va Lip rap 6 to tai Chu Lai Tnrang Hai 995.453.400 539.194.000

Chi nhanh TCT Co phan Khoan & DVDK - XN Dieu Hanh Khoan 1.721.892.787 3.629.919.930

Cong ty Honda Vi't Nam 9.003.755.193 1.876.208.672

American Buseau of Shipping 3.832.889.237

Cong ty Co phan TM va DV K5, Thuat Khoan DK PVD 635.118.088 22.000.000

Modec Management Services Pte Ltd 557.500.000

- Weichai Singapore Pte. Ltd. 763.210.240 278.840.227

- Cac khan phai thu khach hang khac 16.856.828.279 26.172.488.409

49.794.380.390 39.132.580.160

5. TRA TRU'OC CHO NGU'd1 BAN NGAN HAN

- Cong ty TNHH HT Thong tin FPT

- Cong ty TNHH Ha Minh Tuan - Cong ty TNHH M9 Hoang - Cong ty Co phan Thiet bi Thing Lai - Cac khoan tra truck nguai ban khac

17

Cyc Ding kiem Viet Nam Bao cao tai chinh Dia chi: s6 18 Pham Hung, Tir Lem, Ha N6i NArn tai chinh ket thlic ngay 31/12/2016

6. PHAI THU NGAN HAN KHAC 31/12/2016 01/01/2016

Gia tri Der phong Gia tri Dv phong VND VND VND VND

- Ong den bit GPMB - Chi Cyc Ding kiem s6 8

1.080.847.008 1.080.847.008

- 1:Trig den bit GPMB - Trung tam 135.896.511 135.896.511 Ding kiem Xe co giai 50-03V

- Tam ling du CBCNV 358.438.178 - 913.870.855 - Phai thu thue TNCN theo quyet

man thue 2016 752.355.659 - 592.865.373

- Phai thu phi sir dung throng b6 cac don vi ngoai Cpc Ding kiem

743.642.573 1.149.136.908

- Phai thu khac 1.230.282.968 946.613.732

4.301.462.897 4.819.230.387

7. NV XAU 31/12/2016 01/01/2016

Gid g6c Gia tri co

the thu hoi Gia g6c

Gia tri co the thu h6i

T6ng gia tri cac khoan phai thu, cho vay qua han thank todn hoac china qua ban nhung kh6 c6 kha /fang thu h6i

- Cong ty Ca phan Cong nghiep Tau thu Song Chanh

- Cong ty Co phan CN Tau thug Tam Bac

- Ccic dai ttrceng khac

VND

4.703.702.010

281.319.000

281.319.000

4.141.064.010

VND

111.763.541

111.763.541

VND

5.414.903.049

511.381.000

455.755.820

4.447.766.229

'VND

547.675.259

547.675.259

4.703.702.010 111.763.541 5.414.903.049 547.675.259

8. HANG TON KHO 31/12/2016 01/01/2016

Gia g6c Dv phong Gia g6c Du phong VND VND VND VND

- Nguyen lieu, vat lieu 4.121.224.530 2.376.274.726

- C6ng cu, dung cu 1.507.755.992 921.060.671

5.628.980.522 3.297.335.397

18

Cue Ding kiem Vi0 Nam Dia chi: s6 18 Pham Hung, Tir Liern, HA Nei

Bao cao tai chinh Nam tai chinh ket tithe ngay 31/12/2016

9. TAI SAN D(1 DANG DAI 11.3N 31/12/2016 01/01/2016

VND VND

Mua sam 1.860.000.000 Tai san c6 Binh cher lip dat, nghiem thu 1.860.000.000

- Xfiy thing co• ban 21.736.555.647 19.188.394.861 Cong trinh Trung tam Dang kiem Xe co giai s6 50-03V (i) 8.500.627.435 8.500.627.435 Cong trinh Try s6 Chi Cuc Dang kiem s6 1 7.726.888.886 Cling trinh Trung tam Thir nghiem O to Viet Nam 2.493.533.302 1.734.123.847 C6ng trinh Tru kr Chi Cue Dang kiem s6 8 2.644.329.297 514.893.498 Cong trinh Tru se; Chi Cue Dang kiem s6 9 7.305.701.759 412.296.702 Cac ding trinh lchac 792.363.854 299.564.493 Sii'a chfra him 1.880.211.929 Nha 3 tang CCDK so 10 672.168.111 Chi phi sira china Trung tam 19-01V 1.208.043.818

25.476.767.576 19.188.394.861

(i) Day la chi phi den bit giii ph6ng mat bang phuc vu Cling trinh Trung tam Dang kiem Xe co gieri s6 50-03V phat sinh firth den 31/12/2016. Hien tai, Cong trinh chua thuc hien trien khai do ha tang khu \rue chua c6 duerng vac.

19

cyc pang kiem Viet Nam Bao csio tai chinh Dia chi: so 18 Ph4m Hung, Tir Liem, Ha Ni Nam tai chinh ket thuc ngay 31/12/2016

10 . TAI SAN CO DINH IHT1t1HINH

Nha cira, vat kin truc

May moc, thiet bi

Phucrng tign 14n tai, truyen clan

TSCD dimg trong quan ly

TSCD hiru hinh khac

Cong

Nguyen gia

VND VND VND VND VND VND

SO du ddu nam 149.885.523.906 469.592.053.339 24.259.055.668 33.516.641.445 833.863.182 678.087.137.540 - Mua trong nam - 17.799.924.065 6.770.556.363 1.413.388.727 25.983.869.155 - Dau to XDCB hoan thanh 13.134.750.344 1.906.735.455 1.521.392.889 16.562.878.688 - Thanh 1Y, nhuong ban (1.015.059.019) (387.804.636) - (1.402.863.655) - Giam khac (ii) (1.328.341.956) - - - (1.328.341.956)

SO du cuOi dam 161.691.932.294 488.283.653.840 31.029.612.031 36.063.618.425 833.863.182 717.902.679.772

Gia tri hao man luy lie SO dtr ddu nam 73.062.888.786 319.834.828.622 21.616.140.234 32.560.821.610 753.230.434 447.827.909.686 - Khau hao trong nam 6.857.740.245 38.866.708.292 1.920.054.860 1.394.730.555 63.000.000 49.102.233.952 - Tang khac (i) 50.349.492 - - - 50.349.492 - Thanh 1Y, nhuong ban (1.015.059.019) (387.804.636) - (1.402.863.655) - Giam khac (ii) (738.322.421) (738.322.421) SO du cuOi nam 79.232.656.102 357.686.477.895 23.536.195.094 33.567.747.529 816.230.434 494.839.307.054

Gia tri con lai Tai ngay ddu nam 76.822.635.120 149.757.224.717 2.642.915.434 955.819.835 80.632.748 230.259.227.854 Tait ngiy cuoi nam 82.459.276.192 130.597.175.945 7.493.416.937 2.495.870.896 17.632.748 223.063.372.718

Nguyen gia TSCD cuOi nam da khau hao het nhung van con sir dung: 257.297.925.799 VND (1) Dieu chinh thco Bien ban thdm dinh Bao cao tai chinh nam 2015 dm BO Tai chinh va BO Giao thong Van tai. (ii) Giam do pha dO de' XD tru ser tai Chi cpc 9 va giam phAn nguyen gia turmg Ong yen gid tri den ba, di chuye'n tad Tiling tam 19-01V.

Cyc Dang kart' Viet Nam Dia chi: s6 18 Pham Hung, Tir Liem, Ha Nei Nam tai chinh ket that ngay 31/12/2016

Bao cao tai chinh

11. TAI SAN CO HINH VO HINH

Nguyen gilt

Quyen sir dung dat

Chuang trinh phan mem

Tai san co dinh ve hinh }chic

Ceng

VND VND VND VND

SO du dau nam 342.090.494.362 13.175.507.036 50.527.600 355.316.528.998

- Mua trong nam - 1.615.000.000 1.615.000.000

- Tang khac (i) 3.074.600.000 3.074.600.000

SO du cuid nam 345.165.094.362 14.790.507.036 50.527.600 360.006.128.998

Gia tri hao mon lay ke S6 du dau nam 396.056.537 11.668.415.966 50.527.600 12.115.000.103

- Khali hao trong nam

- 975.738.534 975.738.534

SO dte cad nam 396.056.537 12.644.154.500 50.527.600 13.090.738.637

Gia tri con lai

Tai ngay dau nam 341.694.437.825 1.507.091.070 343.201.528.895

Tai ngay cuOi nam 344.769.037.825 2.146.352.536 346.915.390.361

(i) Tai san c6 dinh vo hinh la quyen sir dung dat tang trong ky three xac dinh theo Nghi Binh s6 13/2006/ND-CP ngay 24/01/2006 ve xac dinh gia tri quyen sir dung dat de tinh vao gia tri tai san cua cac to chirc three Nha ntrac giao dat khong thu tien sir dung dat. Cu th'6: tai Chi Cue Dang kiem s6 2 la 2.480.000 d6ng va Chi cue }Yang kiem s6 3 la 594.600.000 dang.

12. CHI PHI TRA TRITOC DAI HAN 31/12/2016 01/01/2016

VND VND

- Chi phi thue nha xuang, nha lam viec 790.384.771

- Chi phi sira chila nha xueng ch& phan b6 1.069.673.112 2.090.513.332

- Chi phi mua bao hiem 704.959.371 521.897.109

- Chi phi mac dien thoai, intemet 190.476.847 248.803.380

- Chi phi bao tri phan mem 57.033.333

- Cac khoan Ichac 33.828.144 9.565.718

2.789.322.245 2.927.812.872

' 10

21

Clic Ding kiem Vi4 Nam Bao cao tai chinh Dia chi: so 18 Pham Hung, Tir Liem, Ha Nei Nam tai chinh ket thfic ngay 31/12/2016

13. PHAI TRA NGUIJI BAN NGAN HAN 31/12/2016 01/01/2016

Gia SO co kha nang tra ng

Gia tri S6 co kha nang tra nu.

VND VND

Cong ty Co phan Vat tai va Dich vu Petrolimex Sai Gen

Cong ty Co phan Vfin tai Hang khong Mi6n Nam

Cong ty Co ph'In In Tai chinh

VND

1.369.770.434

1.034.890.387

1.758.345.600

VND

1.369.770.434

1.034.890.387

1.758.345.600

Cong ty Co phan Thiel bi Thing Lui 613.800.000 613.800.000

Cong ty Co phan Tin h9c Binh Minh 587.400.000 587.400.000

- Chi nhanh TCT Xay dung Cling 715.476.056 715.476.056 trinh Hang khong ACC

C6ng ty Co phan Dau to va Xfiy 1.590.064.351 1.590.064.351 dung Cong nghiep

- Cac khoan phai tra nguari ban khac 6.619.089.376 6.619.089.376 2.438.287.714 2.438.287.714

10.125.829.783 10.125.829.783 6.601.294.135 6.601.294.135

14. NGIAII MUA TRA TIEN TRUIJC NGAN HAN

31/12/2016 01/01/2016 VND VND

- Cong ty TNHH O to Hoa Mai 354.000.000

- Cong ty Lien doanh TNHH Hino Motors Viet Nam 240.400.000

- Cong ty TNHH MTV san xufit va rip rap 6 to tai Chu Lai Tru6ng Hai 625.400.001 217.400.000

- Cong ty Co phfin O to TMT 326.100.000 434.800.000

- Cong ty Co phan (5 to JAC Viet Nam 217.400.000 6.150.000

- Cling ty TNHH VTnh Phat Motors 246.700.000

- Cling ty Co phan Cao su Da Nang 323.400.000

- Cong ty TNHH Van tai Xang dau Nam Phat Dat 300.000.000

- Cac khoan nguoi mua tra tien trutc khac 7.062.194.615 4.104.653.946

9.072.194.616 5.386.403.946

22

So phai thu dAti nam

So phai nOp theo quyet Tang khac

trong nam toan nam 2015

S6 da thkrc n6p trong nam

S6 phai thu A.

cum nam S6 phai n6p cu6i nam

phai nqp d'Au nam

So dieu chinh

Bao cao tai chinh Nam tai chinh ket thtic ngay 31/12/2016

Cvc Ding kiem Vi0 Nam

Dia chi• so 18 Pham Ring, Tu Liem, Ha Nei

15. THUE VA CAC KHOAN PHAI NQP NHA Nif6C

VND VND VND VND VND VND VND VND

- Thue gia tri gia tang - 12.197.061.144 74.166.696.465 73.724.777.294 - 12.638.980.315 - Thue thu nhap doanh nghiep - 38.575.550.352 89.938.305.623 (10.069.898) 12.847.634 124.671.247.289 - 3.845.386.422 - Thue thu nhap ca nhan - 622.052.344 9.452.379.507 7.829.266.563 - 2.245.165.288 - Thue nha dat, tien thus dat 2.520.700 2.520.700 - Cac loai thus khac 75.910.524 1.877.129.770 1.845.996.636 - 107.043.658 - Cac khoan phi, 1e phi va cac khoan phai nOp khac

- 62.998.426.664 6.368.256.189.085 6.409.880.834.251 - 21.373.781.498

- 114.469.001.028 6.543.693.221.150 (10.069.898) 12.847.634 6.617.954.642.733 - 40.210.357.181

Quyet toan thus caa Cvc Dang kiem Viet Nam se chin sir kiem tra cfm co quan thus. Do viec ap dung luat va cac quy dinh ve thus dei vori nhieu loai giao dich khac nhau c6 the dtroc giai thich theo nhieu cach khac nhau, s6 thus dugc trinh bay tren Bao cao tai chinh có the bi thay doi theo quy& dinh cUa co quan thus.

Cac Ding Mem ViOt Nam

Dia chi: s6 18 Pham Hung, Tir Liem, Ha NOi

Dim cao tai chinh

Nam tai chinh k6t thuc ngay 31/12/2016

16. CHI PHI PHAI TRA NGAN HAN 31/12/2016 01/01/2016

VND VND

- Trich truoc cac khoan chi phi hoat gong 789.133.530 1.293.234.250

789.133.530 1.293.234.250

17. PHAI TRA 1CHAC 31/12/2016 01/01/2016

a) Ngin han

VND VND

- Tai san thaa cha giai guy& 11.026

- Kinh phi ding down 115.856.551 143.177.966

- Thu h6 ding kie'm ntrac ngoai theo thee thuin 19.918.807.899 17.529.624.410

- Thu hO phi bao him 746.920.225 940.331.475

- Cac khoan phai tra phai ncjp khac 2.706.338.742 2.307.384.919

b) Dii ban

23.487.923.417 20.920.529.796

- Nhan kY qu9, ky cirgc dai han 144.000.000 13.700.000

144.000.000 13.700.000

18. VON CHID SO Hilt

a) Bing (vitt chieu bien gong vim chit so' ham

VOn d'au ttr Qu9 dau to Ngutin von dAti Lqi nhuan Cijng

cua CSH Oat hien to xay dtmg ca chua phan phi

VND VND VND VND VND

SO du. din nam truck

Tang von

Dieu chuy6n

Lai trong nam

Tang khac Phan phi lqi nhuan

Giam khac

SO dv cu6i nam truck

SO dtr dAu Want nay

Tang von trong nam nay (i)

Dieu chuye'n ngu6n (ii)

Lai trong nam nay

Phan phOi lqi

Giam khac (iii)

SO dir cuoi nam nay

763.538.479.987 483.614.591.437 886.721.000 - 1.248.039.792.424

56.834.650.000 56.834.650.000

3.223.167.486 (3.223.167.486) 260.702.016.263 260.702.016.263

13.900.516 13.900.516

- 193.827.766.263 - (260.702.016.263) (66.874.250.000)

(51.376.396) (51.376.396)

823.544.921.077 674.233.090.730 886.721.000 - 1.498.664.732.807

823.544.921.077 674.233.090.730 886.721.000 - 1.498.664.732.807

3.074.600.000 3.074.600.000

16.562.878.688 (16.562.878.688)

- 359.748.267.663 359.748.267.663

291.442.267.663 - (359.748.267.663) (68.306.000.000)

(52.100.827) (52.100.827)

843.182.399.765 949.060.378.878 886.721.000 - 1.793.129.499.643

24

Cue Ding idem Viet Nam Bao cao tai chinh Dia chi: se 18 Pham Hung, Tir Liem, Ha Nei Nam tai chinh ket thdc ngay 31/12/2016

(i) VOn tang trong nam 3.074.600.000 ding la gia tri quyen sir dung dit tai Chi Cuc Ding kiem so 2 (2.480.000.000 d6ng) va Chi Cuc Bang kiem se 3 (594.600.000 ding) dtrqc xac dinh theo Nghi dinh se 13/2006/ND-CP ngay 24/01/2006 ve xac dinh gia tri quyen sir dung dat de tinh vac' gia tri tai san cua cac to chic duqc Nha nuOc giao dat khong thu den sir dung dat. Gia tri quyen sir dung (Vat nay dugc Cuc ghi nhan tang tai san co dinh vo hinh va tang von dau to cua chi si hint.

(ii) Tang gia tri cong trinh try so lam viec tai Chi Cuc Bang kiem se 1 tir nguen QuSi DLL to phat teen.

(iii) Giam khac trong nam la dieu chinh cac qu9 va lqi nhuan theo Bien ban them dinh bao cao tai chinh nam 2015 dm Be Tai chinh va BO Giao thong Van tai, dieu chinh guy& toan cac nam truck.

Cue Bang kiem Viet Nam thuc hien phan phOi lqi nhuan can cir theo Thong tir lien tich se 55/2014/TTLT-BTC- BGTVT ngay 25 thing 04 nam 2014 dm lien BO Tai chinh-Be Giao thong Van tai ye viec huang co the quan ly tai chinh dei vii Cuc Bang kiem Viet Nam. Cu the:

Se den VND

Ket qua kinh doanh sau thue

359.748.267.663

Trich Qu9 Khen thiromg, phiic lqi (3 thing lucrng thuc te)

68.306.000.000

SO con lai trich Qujr Dau to phat trien 291.442.267.663

b) Chi tiet von dau tir cUa chit so' hfru Cuei nam Ty le D'au nam Ts, le

VND VND

VOn cua Nha ntrOc 843.182.399.765 100 823.544.921.077 100

843.182.399.765 100% 823.544.921.077 100%

f) Cac quji cua Cyc Bang kiem Viet Nam •

31/12/2016 01/01/2016 !AN

VND VND

- Quji dau to phat trien 949.060.378.878 674.233.090.730

949.060.378.878 674.233.090.730

19. CHENH

Nam 2016 Nam 2015

so du dau nam

VND VND

SO tang trong nam 439.322.838 279.167.858

- Do dinh gia chenh ldch tY gia tat thai diem cuOi nam 439.322.838 279.167.858

S6 giam trong nam 439.322.838 279.167.858

- Kdt chuydn phOn ddnh gia chenh Idch cuoi nam vao KQKD trong ky 439.322.838 279.167.858

Se du. cuiii nam

25

Cvc Bang kiem Viet Nam Dia chi: so 18 Pham Hung, Tor Liem, Ha NOi

Bao cao tai chinh Nam tai chinh ktt thim ngay 31/12/2016

20. NGUON KINH PHI Nam 2016 Nam 2015

VND VND

Ngutm kinh phi con lai dau nam 596.000 596.000

Ngutm kinh phi dtroc cep trong nam 2.826.930.000 4.095.708.000

Chi skr nghiep (2.826.930.000) (4.095.708.000)

Giam khac (596.000)

Nguen kinh phi con lai cad nam 596.000

21. CAC ICHOAN MVC NGOAI BANG CAN D6I ICE TOAN

Ngoai to cac loai Dom vi tinh 31/12/2016 01/01/2016

- Do la MY USD 972.576,82 551.277,80

22. TONG DOANH THU BAN HANG VA CUNG CAP INCH VV Nam 2016 Nam 2015

VND VND

Doanh thu hoat dOng Tang kiem 923.649.334.274 794.225.084.405

Doanh thu hoat dOng kinh doanh dich vu 8.573.220.330 7.873.517.068

932.222.554.604 802.098.601.473

23. GIA VON HANG BAN Nam 2016 Nam 2015

• VND VND

36h

Gia von hoat dOng clang kiem 332.326.629.074 318.958.208.097

Gia von hog dOng kinh doanh dich vu 4.436.663.346 4.110.115.239

336.763.292.420 323.068.323.336

24. DOANH THU HOAT BONG TAI CHiNH Nam 2016 Nam 2015

VND VND

Lai tien girl, tien cho vay 52.653.486.205 37.650.191.431

Lai chinh lech ty gia hOi doai phat sinh trong kY 6.103.839 25.835.743

Lai chenh Lech tY gia do danh gia 1ai s6 dir cuOi ky 439.322.838 184.528.625

53.098.912.882 37.860.555.799

26

Cyc Ding kiem Vi0 Nam Dia chi: se 18 Pham Hting, Tir Liem, I-la Nei

Bio cao tai chinh Nam tai chinh ket thiic ngay 31/12/2016

25. CHI PHI TAI CHINH Nam 2016 Nam 2015

VND VND

Lo chenh Lech ty gia hei doii phat sinh trong kjr 205.576.408 141.638.445

205.576.408 141.638.445

26. CHI PHI QUAN LY DOANH NGHItP Nam 2016 Nam 2015

VND VND

Chi phi tien lucmg va cac khoan trich theo Luang 80.199.217.879 81.009.820.289 Chi phi do dung van phong 13.806.448.034 12.638.168.756 Chi phi khau hao tai san co dinh 9.944.573.127 10.226.085.577 Thue, phi, vale phi 2.456.937.881 2.345.670.899 Chi phi du phong/hoan nhap du phong (275.289.321) 1.967.152 Chi phi dich vu mua ngoai 32.272.672.083 28.878.568.357 Chi phi khac bang tien 59.899.711.338 47.799.260.265

198.304.271.021 182.899.541.295

27. THU NH.AiP KHAC Nam 2016 Nam 2015

VND VND

TiL thu tn. to chirc Clang kitm ntrac ngoai tra luong cho dang kitm vien VN 886.667.902 Thu b6i thuang tn. Cong ty bao him PJICO 94.174.962 Thu nhap khac 169.762.356 544.154.766

263.937.318 1.430.822.668

28. CHI PHI ICHAC Nam 2016 Nam 2015

VND VND

Tien luong Tang kitm vien VN lam viec cho to cline dang kibn ntrac ngoai 886.667.902 Chi phi ho trq va di chuyL tai san ten dat 590.019.435 Chi phi khac 35.672.234 133.995.686

625.691.669 1.020.663.588

1

27

Cyc Ding kiem Viet Nam

Dia chi: so 18 Pham Hung, Tir Liem, Ha Nei

Bao cao tai chinh

Nam tai chinh lc& thitc ngay 31/12/2016

29. CHI PHI THUE THU NHAP DOANH NGHltP HIEN HANH

Nam 2016 Nam 2015 VND VND

Thai TNDN tit hoot dPng kink doanh chinh

Tong lcri nhuan ke toast truec thud TNDN 449.686.573.286 334.259.813.276

Cac khoan dieu chinh tang 4.954.830 93.859.505

- Chi phi khong hop le 4.954.830 93.859.505

Cac khoan dieu chinh giam (49.995)

Thu nhap chiu thud TNDN 449.691.528.116 334.353.622.786

Thud suAt thud TNDN 20% 22%

Chi phi thud TNDN hk'n hanh 89.938.305.623 73.557.797.013

Thud TNDN phai Op du nam 38.575.550.352 25.115.366.875

SO (lieu chinh trong nam

Dieu chinh giam s6 phai nep theo Bien ban ThAm dinh Bao cao tai chinh nam (10.069.898) (10.570.120)

2015 cha Be Tai chinh va Be Giao thong Van tai. Tang do dieu chinh Quyet toan thus TNDN nam 2012 - 2014 12.847.634 891.944

Thud TNDN di nerp trong nam (124.671.247.289) (60.087.935.360)

'Ding thud TNDN phii nip cutii nam 3.845.386.422 38.575.550.352

30. CONG CIJ TAI CHINH Cat loai cong cu tai chinh cha Cuc Dang kiem Viet Nam bao g6m:

Gia tri so Ice tan

31/12/2016

01/01/2016

Gia giec Du phong

Gia g6c

Dg phong

VND

Tai sin tai chinh Tien va cac khoan tutmg dtrcrng tien Phai thu khach hang, phai thu khdc

VND VND

VND

1.416.949.251.730 - 1.196.408.270.172

54.184.743.287 (4.591.938.469) 44.786.240.547

1.471.133.995.017 (4.591.938.469) 1.241.194.510.719

(4.867.227.790) Ji

(4.867.227.790)

Gia tri s6 ke toan 31/12/2016 01/01/2016

Nq phii tra tai chinh

Phai tra ngueri ban, phai tra khac

Chi phi phai tra

VND

33.757.753.200

789.133.530

VND

27.535.523.931 1.293.234.250

34.546.886.730 28.828.758.181

Tai san tai chinh va ng phai tra tai chinh chua dugc danh gia lai theo gia tri hqp lY tai ngay ket thfic ky ks toan nam do Thong tu s6 210/2009/TT-BTC va cac quy dinh hien hanh yeu cAu trinh bay Bao cao tai chinh va thuyet minh th6ng tin

d6i vai cong cg tai chinh nhtmg kh6ng dua ra cac huemg dan Mang ducrng cho viec danh gia va ghi nhan gia tri hgp ly cha cac tai san tai chinh va ng phai tra tai chinh, ngoai trir cac khoan trich lap dg phong ng phai thu MI6 dbi va dg phong giam gia cac khoan dau tu chirng khoan di dugc neu chi tiet tai cac Thuyet minh lien quan.

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Cuc DAng kiem Vi0 Nam Bao cao tai chinh Dia chi: s6 18 Pham Hung, Tir Liem, Ha NOi Nam tai chinh ket thitc ngly 31/12/2016

Quin Ijr rui ro tai chinh Rui ro tai chinh cua Cvc Bang kiem Viet Nam bao germ rui ro thi truang, rui ro tin dting va rui ro thanh khoan. Cvc Bang kiem Viet Nam da xay dung he thong kiem soat nharn dam bao str can bang a mac hap ly gala chi phi rui ro phat sinh va chi phi quan ly rui ro. Ban Lanh dao Cvc Bang kiem Viet Nam co trach nhiem theo dal quy trinh quan 1Y riti ro de dam bio su can bing hop ly gifra rui ro va kiem soat rui ro.

Rui ro thi Enron

Hoat deng kinh doanh cua Cvc Bang kiem Viet Nam se chit' yeti chin rui ro khi c6 str thay d6i ve ty gia h6i dodi va lai sat.

Rai ro gia hei doai: Cvc Bang kiem Viet Nam chiu raj ro,vt ty gia do gia trj hop IY cac 1u6ng tien trong tucmg lai met cong cu tai chinh bien dOng theo,nhimg thay doi ty gia ngoai khi doanh thu va chi phi dm Cvc Bang kiem Viet Nam &rot thuc hien bang dan vi tien to khac vai deng Viet Nam.

Rai ro v'e lai suat:

Cvc Bang kiem Viet Nam chiu rui ro ve lai suat do gia tri hap ly caa cac luOng tien trong tuang lai caa met cong cu tai chinh se bien dOng theo nhang thay doi cua lai suat thi trtrang khi Cvc Bang kiem Viet Nam co phat sinh cac khoan tien giri co hoac khong c6 kY han, cac khoan vay va nit chiu tai suat they not. Cvc Bang kiem Viet Nam quan 1Y rid ro lai suat bAng cach phan tich tinh hinh canh tranh nen thi twang a CO dtrgc cac lai suat co lgi cho muc dich cita Cvc Bang kiem Viet Nam.

Rui ro tin ding

Rui ro tin dtmg la rui ro ma met ben tham gia trong mot cong cu tai chinh hoac hop dOng khong co kha nang thuc hien ducrc nghia vu cua minh dan den ton that ve tai chinh cho Cpc Bang kiem Viet Nam. Cvc Bang kiem Viet Nam có cac rui ro tin dung tir hoat d6ng san xuat kinh doanh (chit yeti d6i vai cac khoan phai thu khach hang) va hoat Ong tai chinh (bao germ tien gin ngan hang, cho vay va cac cong cv tai chinh khac).

Tir 1 nam trey xuong

Tren 1 dam den 5 nam

Tren 5 nam COng

TO ngay 31/12/2016 VND VND VND VND Tien va cac khoan tucmg &rang tien 1.416.949.251.730 - 1.416.949.251.730 Phai thu khach hang, phai thu khac 49.503.904.818 88.900.000 - 49.592.804.818

1.466.453.156.548 88.900.000 - 1.466.542.056.548

Tai ngiy 01/01/2016 Tien va cac khoan tucmg ducmg tien 1.196.408.270.172 - 1.196.408.270.172 Phai thu khach hang, phai thu khac 39.084.582.757 834.430.000 - 39.919.012.757

1.235.492.852.929 834.430.000 - 1.236.327.282.929

Rui ro than!, khoiin Rui ro thanh khoan la rui ro Cvc Bang kiem Viet Nam gap kho khan khi thuc hien cac nghia vv tai chinh do thieu von. Rui ro thanh khoan cua Cvc Bang kiem Viet Nam chit yeu phat sinh tir viec cac tai san tai chinh va no phai trey tai chinh co cac thai diem dao han khac nhau.

Thai han thanh town cua cac khoan no phai trey tai chinh dva tren cac khoan thanh toan du kien theo hop Cl6ng (nen ca sa dong tien cua cac khoan gOc) nhu sau:

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Nguiri lip bieu Ke toan truing

o Thanh Binh Phan Gia Thing

Clic Ding kiem Viet Nam Bao cao tai chinh

Dia chi: s6 18 Pham Hung, Tir Liem, Ha N6i Nam tai chinh ket thec ngay 31/12/2016

Tir 1 nam tar Tren 1 nam Tren 5 nam COng

xu6ng den 5 nam

TO ngay 31/12/2016 VND VND VND VND

Phai tra nguai ban, phai tra khac 33.613.753.200 144.000.000 - 33.757.753.200

Chi phi phai tra 789.133.530 - - 789.133.530

Ti nay 01/01/2016 Phai tra ngtreri ban, phai tra khac

Chi phi phai tra

34.402.886.730

144.000.000 34.546.886.730

27.521.823.931

13.700.000

27.535.523.931

1.293.234.250

1.293.234.250

28.815.058.181

13.700.000 28.828.758.181

Cuc cho rang mix dO tap trung rui ro d6i vii viec tra ng la c6 the kiem soat dugc. C6c c6 kha nang thanh toan cac khoan nq den han tir dung tin tir boat d6ng kinh doanh va tien thu tir cac tai san tai chinh dao han.

31. NHUNG SIXKItN PHAT SINH SAU NGAY KET THUC NAM TAI CHiNH

Khong ca s,r kien trong yeu nao xay ra sau ngay ket thfic nam tai chinh doi hOi phai dugc dieu chinh hay cong be ten Bao cao tai chinh nay.

32. NGHIP) Vij VA SO DU' VitfI CAC BEN LIEN QUAN

Giao dich v6ri cac ben lien quan khac nhu sau: Nam 2016 Nam 2015

VND VND

Thu nhip dm Ban Giarn d6c

2.631.286.658 2.069.460.775

33. SO LIEU SO SANH

SO lieu so sanh la s6 lieu ten Bao cao tai chinh cho nam tai chinh ket thfic ngay 31 thang 12 nam 2015 da dugc Cong ty TNHH Hang kiem toan AASC kiem toan.

Lap, ngay 14 fishing 05 nam 2017

ps X.H. trulYng

8 CUCOANGKIf VItT NAM

n Kj, Hinh

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