ca - vosa.com.vnvosa.com.vn/uploads/userfiles/file/VOSA_Bao cao tai chinh rieng ban... · nien dQ,va chiu trach nhi~m v~ kiSm soat nQibQrna Ban Giam d6c xac dinh la cdn thi~t dS dam

------------------------------_ --

Cong tycaph§nIl,i ly Hang halVi~tNam

Bao cao tai chinh riengcho ky sau thangkSt thucngay 30 thang 6 nam 2016

- - - - - --------------------

Cong tycA phin D~i ly Hang hai Vi~t NamThong tin v~ Cdng ty

5099/QD-BGTVT

Gi~y clurng nh~n dang ~dang ky doanh nghiep so 4103005432

0300437898

ngay 30 thang 12nam 2005

ngay 20 thang 10 nam 2006ngay 13 thang 12 nam 2013

Gi<1yclurng nhandang ky doanhnghiep cua Cong tydii duoc di6uchinh nhi6u I~n, va I~n di6u chinh g~n day nh<1tla Gi<1ychungnhan dangky doanhnghiep s6 0300437898ngay 13 thang 12 nam2013. Gi<1ychirng nhan dang ky doanh nghiepva cac gi<1ydi6uchinh do Sa K~ hoach vaD~u tu Thanh ph6 H6 Chi Minh cftp.

Hc}idAng Quan tr] Ong Pham Manh CUOngOng Vii Xuan TrungOng Nguyen HoaiAnOng Hoang HoaPhongOng Trinh Vii KhoaBa Nguyen Thi Thanh TrangOng Le Anh Tu<1n

Ban Ki~m soat Ong Hoang Vi~tOng NguySn M~nh HungOng Le HoangOng Vii Xuan HungBa Di;ingThi H6ng Lien

Ban Giam dBc Ong Vii Xuan TrungOng Hoang Hoa PhongOng Trinh Vii KhoaBa NguySn Thi Thanh Trang

Try sO'dang kY Lfiu 5, toa nha Petro1andS6 12 dUOngTan TraoPhuo'ng Tan PhuQu~n 7, Thanh ph6 H6 Chi MinhVi~tNam

Cong ty ki~m toan Cong ty TNHH KPMGVi~tNam

CM tichPh6 Chu tichOy vienOy vienOy vienOy vienOy vien

TruangBan Ki~m soatThanh vienThanh vienThanh vienThanh vien

T6ng Giam d6cPh6 T6ng Giam d6cPh6 T6ng Giam d6cPh6 T6ng Giam d6c

Cfing ty cA phin D~i Iy Hang hili Vi~t NamBao cao cua Ban Giam d6c

Ban Giam d6c Congty C6 ph&n Dai 1yHang hai Viet Nam ("Congty") trinh bay bao cao nay vabao cao tai chinh rieng gifra nien de;,dinh kern cua Congty cho ky sau thang kSt thuc ngay 30thang 6 nam 2016.

Ban Giani d6c Cong ty chiu trach nhiern l~p va trinh bay trung thuc va hop 1ybao cao tai chinhrieng gitra nien de;,thea thea cac Chuan rmrc KS toan Vi~t Nam, ChS de;,KS toan Doanh nghiepVi~t Nam va cac quy dinh phap ly co lien quan dSn viec I~p va trinh bay bao cao tai chinh gifranien de;,. Theo y kiSn ella Ban Giam d6e Cong ty:

(a) bao cao tai chinh rieng gitra nien dQ dUQ"etrlnh bay tu trang 5 dSn trang 42 dii phan anhtrung th\fe va hqp Iy t1nh h1nh tai ehfnh truac hqp nhfit ella Cong ty t;;tingay 30 thang 6 nam2016, kSt qua ho;;ttde;,ngkinh doanh truae hqp nhfit va Iuu chuySn tiSn t~ truae hqp nhfitCllaCong ty cho ky sau thang kSt thue eung ngay, phu hqp vo·icae ChuAn m\fe KS toan Vi~tNam, ChS de;,KS toan doanh nghi~p Vi~t Nam va cae quy dinh phap Iy co lien quan dSnvi~e l~p va trlnh bay bao eao tai ehfnh gifra nien de;,;va

(b) t;;tingay I~p bao cao nay, khOng co Iy do gl dS Ban Giam d6e Cong ty eho r~ng Cong ty sekhong thS thanh toan cae khoan nQ"phai tra khi dSn h;;tn.

T;;tingay I~p bao cao nay, Ban Giam d6e Cong ty dii pM duy~t phat hanh bao eao tai ehfnh rienggifra nien de;,dfnh kern.

hanh TrangPha Tong Giam d6c

Thanh ph6H6 Chf Minh, ngay 18 thang 8 nam 2016

2

KPMG Limited Branchto" Floor, Sun Wah Tower115 Nguyen Hue StreetDistrict 1, Ho Chi Minh CityThe Socialist Republic of Vietnam

Telephone +84 (8) 3821 9266Fax +84 (8) 3821 9267Internet www.kpmg.com.vn

BAo cAo SOAT xET THONG TIN TAl CHiNH GIUA NIEN DQ

Kinh gUicac ca dongCdng ty ca ph~n D~iIy Hang hai Vi~t Nam

Chung toi di'isoat xet bao caoali chinh rieng gitra nien dQ dinh kern cua Cong ty C6 phdn Dai IyHang hai Vi~t Nam ("C6ng ty"), bao gorn bang din d6i k~ toan rieng tai ngay 30 thang 6 nam2016, bao cao k~t qua hoat dong kinh doanh rieng va bao cao luu chuyen ti~n t~ rieng lien quancho ky sau thang k~t thuc cung ngay va cac thuyet minh kern thea diroc Ban Giam d6c Cong typhe duyet phat hanh ngay 18 thang 8 nam 2016, duoc trinh baytir trang 5 d~n trang 42.

Trachnhiem ella Ban Giam d8e

Ban Giam d6c C6ng ty chiu trach nhiern I~p va trinh bay trung thuc va hop Iy bao cao tai chinhrieng gifra nien dQ nay thea cac Chufrn m"cK~ toan Vi~t Nam, Ch~ dQK~ toan Doanh nghi~pVi~t Nam va cac quy dinh phap Iy co lien quan d~n vi~c I~p va trinh bay bao cao tai chinh gifranien dQ, va chiu trach nhi~m v~ kiSm soat nQi bQ rna Ban Giam d6c xac dinh la cdn thi~t dS dambao vi~c I~p bao cao tai chinh rieng gifra nien dQ kh6ng co sai sot trQng y~u do gian I~n hay nhdmI~n.

Traeh nhi~m ellaki~m toan vien

Trach nhi~m cua chung t6i la dua ra k~t Iu~n v~ bao cao tai chinh rieng gifra nien dQ nay dva trenk~t qua soat xet cua chung t6i. ChUng t6i di'ithvc hi~n c6ng vi~c soat xet thea Chufrn mvc Vi~tNam v~ hqp d6ng dichVI} soat xet s6 2410 - Soil( xi( thOng tin fiIi chinh giua nien d(j dokdmtoan vien d(jc l(lp cua don vj th1:l'chi?n.

C6ng vi~c soat xet th6ng tin tai chinh gifra nien dQ bao g6m vi~c thvc hi~n cac cUQcphong v~n,cM y~u la phong v~n nhfrng nguai chiu trach nhi~m v~ cac v~n d~ tai chinh k~ toan, va thvc hi~nthu tl}Cphan tich va cac thu tl}Csoat xet khac. MQt cUQcsoat xet v~ cO'ban co phl;1mvi hl;!phanmQt cUQckiSm toan dUQ'cthvc hi~n thea cac chufrn mvc kiSm toan Vi~t Nam va do v~y kh6ng chophep chung t6i dl;1tduqcsv dam baa rftng chUng t6i se nh~n bi~tduqc t~t ca cac v~n d~ trQng y~uco thSduqc pMt hi~n trong mQt cUQckiSm toano Thea do, chUng t6i kh6ng dua ra y ki~n kiSmtoano

3

KPMG Limited, a Vietnamese limited liability company and a memberfirm of the KPMG network of independent member firms affiliatedwith KPMG International Cooperative("KPMG International"),a Swiss entity.

K~t lu~o cua ki~m toanVieD

Can cir tren k~t qua soat xet cua chung toi, chung toi khong th~y co v~n dS gi khi~n chung toi chorang bao cao tai chinh rieng gitra nien d(>dinh kern da khong phan anh trung thuc va hop Iy, trencac khia canh trong ySu, tlnh hinh tai chinh tnrochop nh~t cua Cong tycephdn Dai Iy Hang haiVi~t Nam tai ngay 30 thang 6 nam 20 16, k~t qua hoat d(>ng kinh doanhtrucehop nh~t va hruchuyen tiSn t~ tnroc hop nh~t trong ky sau thang kSt thuc cung ngay, philhop voi cac ChuanmireKS toan Viet Nam, ChS d(>KS toan Doanh nghiep Vi~t Nam va cac quy dinh phaply co lien quandSn vi~c I~p va trinh bay bao cao tai chinh gifra nien d(>.

V§O d~ khac

Chung toi mu6n luuy r~ng chung toi khong soat xet bao cao kSt qua ho~t d(>ngkinh doanh riengva lUll chuySn tiSn t~ rieng gifra nien d(>chokY sau thang kSt thuc ngay 30 thang 6 nam 2015 vab~t kY cac thuySt minh lien quan nao khac. Do do, chung toi khong dua ra kSt lu~n soat xet vScac bao cao nay.

Pha rimg Gicim t16c

Thanh ph6 H6 Chi Minh, ngay 18 thang 8 nam 2016

4

Cfmg ty ca phan Dl;lily Hang hai Vi~t NamBang din dai k~ toan rieng tai ngay 30 thang 6 nam 2016

M~u B 0Ia-DN(Ban hanh thea Thongttr s6 200120141TT-BTC

ngay22/1212014 ella B(5 Tai ehinh)

Mil Thuyet 30/6/2016 11112016s6 minh VND VND

TAl sAN

Tai san ng~n han100 439.793.975.333370.092.908.944(100= 110+ 120+ 130+ 140+ 150)

Ti~n ~acackhoan tUO'Dgduongti~n 110 4 214.134.996.900179.009.997.707Tien 111 111.634.996.900114.509.997.707Cac khoan wong duong tiSn 112 102.500.000.000 64.500.000.000

DAunr tai chinh ng~n han 120 31.000.000.000 37.000.000.000Dfiunr nam gifrd~n ngay dao han 123 5(a) 31.000.000.000 37.000.000.000

Cac khoan phai thu ng~n han 130 184.713.716.963144.731.314.322r •

Phai thu ngan han cua khae~ hang 131 6142.433.337.531115.444.223.162Tra truce ehongiroi ban ngan han 132 9.643.648.349 2.432.934.162Phai thu ngan han khac 136 7(a) 41.677.348.645 35.894.774.560D\I phong phai thu kh6 doi 137 8 (9.040.617.562) (9.040.617.562)

Hang tAnkho 140 3.510.000 175.500

Tai san ng~n han kha~ 150 9.941.751.470 9.351.421.415Chi phi tra tnroc ngan han 151 2.135.355.367 630.869.548Thu~ gia tri gia tangdiroc kh~utnr 152 7.744.765.372 8.518.282.718Thu~ tra tnroc van Ngan sach Nha mroc153 14(b) 61.630.731 202.269.149

Cac thuyit minh dinh kern la b(5phr;inh(Jp thanh ella baa eaa tai ehinh rieng giua nien 06 nay5

Cong ty cfi phAn D~i ly Hang hai Vi~t NamBang din dBi k~ toan rieng t~i ngay 30 thang 6 nam 2016 (ti~p theo)

Miu BOla-DN(Ban hanhtheo Thongtu s6 20012014ITT-BTC

ngay 2211212014 cua B9 Tai ehinh)

Mii Thuyet 30/6/2016 11112016s8 minh VND VND

Tai san dai han200 185.866.893.659 190.395.785.505

(200 = 210 + 220 + 230 + 240 + 250 + 260)

Cac khoan phai thu dai han 210 8.310.938.470 7.954.789.470Phai thu dai han khac 216 7(b) 8.310.938.470 7.954.789.470

Tai san e8 dinh 220 78.021.453.786 80.159.250.263Tai san c6 dinh hiru hinh 221 9 58.514.625.403 60.446.768.406

Nguyen gia 222 136.353.899.702 134.518.875.233Gia tri hao man liiyki 223 (77.839.274.299) (74.072.106.827)

Tai san c6 djnh vo hinh 227 10 19.506.828.383 19.712.481.857Nguyen gia 228 22.331.234.828 22.331.234.828Gid tri hao man liiyki 229 (2.824.406.445) (2.618.752.971 )

B~t dQngsan diu ttl 230 11 47.708.876.641 49.801.071.781Nguyen gia 231 74.584.104.356 74.584.104.356Gia tri hao man lilyki 232 (26.875.227.715) (24.783.032.575)

Tai san dO'dang dai han 240 814.621.425 305.518.229Xay dung coban do dang 242 12 814.621.425 305.518.229

Diu ttl tai ehinh d:'tihan 250 5(b) 48.824.681. 705 49.798.005.790DAutu vao cong ty can 251 37.392.586.378 37.392.586.378DAutu vao cac cong ty lien doanh,lien kSt 252 3.175.492.779 3.175.492.779DAu nr gop v6nvao dan vi khac 253 11.589.789.363 11.589.789.363DI,J'phong dAuilltai chinh dai han 254 (3.333.186.815) (2.359.862.730)

Tai san dai han khac 260 2.186.321.632 2.377.149.972Chi phi tra tnroc dai hl;ln 261 2.186.321.632 2.377.149.972

TONGTAISA.N270 625.660.868.992 560.488.694.449

(270 = 100 + 200)

Cae thuyit minh ainh kem la h9 pMn hfJP thanh eila bao eao tili ehinh rieng giua nien a9 nay6

--------- - - - - - - ------------------------------------------

Cong ty cA phAn f)~i Iy Hang hai Vi~t NamBang can dBi k~ toan rieng t~i ngay 30 thang 6 nam 2016 (ti~p theo)

M~u B 0Ia-DN(Ban hanh thea Thong tus6 200120141TT-BTC

ngay 2211212014 cua B(J Tai chinh)

Mi Thuyet 30/6/2016 11112016sB minh VND VND

NGUONVON

NQ pHAI TRA (300 = 310 + 330) 300 343.427.098.662 275.456.462.414

Ncr ng~n han 310 328.459.488.512 260.508.772.264Phai tra ngiroi ban ngan han 311 13 75.117.782.852 84.013.518.902Ngiroi mua tra tiSn tnroc ng~n han 312 23.315.732.769 20.226.015.048Thu~ phai n9P Ngan sach Nha mroc 313 14(a)14.460.113.440 14.395.364.675Phai tra nguoi lao dong 314 11.824.932.976 40.746.902.010Chi phi phai tra ng~n han 315 7.247.595.439 7.054.001.263Doanh thu chua thirc hien ng~n han 318 15 27.861.902.465 200.000.000Phai tra ng~n han khac 319 16(a) 157.396.414.971 87.172.844.581Yay ngan han 320 18(a) 1.555.387.754Quy khen thirong, phuc loi 322 17 9.679.625.846 6.700.125.785

Ncr dai han 330 14.967.610.150 14.947.690.150Chi phi phai tra dai han 333 500.000.000 500.000.000Phai tra dai han khac 337 16(b) 719.770.150 707.770.150Yay dai han 338 18(b) 13.747.840.000 13.739.920.000

VON CHiT so nnu(400 = 410) 400 282.233.770.330 285.032.232.035

VBn chu SO'hfru 410 19 282.233.770.330 285.032.232.035Y6n c6 ph~n 411 20 116.500.000.000 116.500.000.000

C6phieuphd thong co quyenbidu quyet 411a 116.500.000.000 116.500. 000. 000

Quy d~u nr va phat trien 418 22 91.269.882.762 74.261.208.991Quy khac thuoc v6n chu sa huu 420 22 13.306.703.776 12.734.417.453Lqi nhu~n sau thu~ chua phan ph6i 421 61.157.183.792 81.536.605.591

LN~T chua phiin ph6i lilyki dincuoi nam tru6'c 421a 34.264.841.233 24.538.467.644LNST chua phiin ph6ikj; nay 421b 26.892.342.559 56.998.137.947

TONG NGUON VON440 625.660.868.992 560.488.694.449

(440 = 300 + 400)

Ngay 18 thang 8 nam 2016

~Nguy~n Luong Huy

Ki loem ldng h(ypYo Trung Th~ng

Pho ban Tai chinh Ki loem

Nguai l~p:

Cae thuyit minh dinh khn la b(Jphcjn h(yp thanh cua baa cao tai chinh rieng giua nien d(Jnay7

Cong ty cA ph§n D~i If Himg hai Vi~t NamBao cao k~tqua hoat di)ng kinh doanh rieng cho ky sau thang k~t thucngay 30 thang 6 nam 2016

M~u B 02a-DN(Ban hanh thea Thongtus620012014ITT-BTC


Ma ThuyetKy sau thang k~t thuc ngay

s8 minh30/6/2016 30/6/2015

VND VNDChua soat xet

Doanh thu cung cAp djch vI} 01 24 381.211.357.617 400.481.954.440

Gia vBn djch vI} cung cAp 11 25 333.587.376.416 359.290.184.090

Lc}'i nhu~n gqp (20 = 01 -11) 20 47.623.981.201 41.191.770.350

Doanh thu hoatdong tai chinh 21 26 8.746.652.608 26.483.930.711Chi phi tai chinh 22 27 1.731.469.924 1.486.819.571

Trang do: Chi phi ldi vay 23Chi phi quan Iy doanh nghiep 26 28 22.533.80l.l75 22.720.342.480

Lc}'i nhu~n thu~n tirhoat dqng30 32.105.362.710 43.468.539.010

kinh doanh (30 = 20+ 21 - 22 - 26)

Thu nhap khac 31 29 330.512.835 7.417.863.431Chi phi khac 32 6.322.612 85.608.154

Lc}'i nhu~n khac 40 324.190.223 7.332.255.277(40=31-32)

Lc}'i nhuan k~ toan trutrc thu~50 32.429.552.933 50.800.794.287

(50 = 30+ 40)

Chi phi thu~ TNDN hi~nhanh 51 31 5.537.210.374 10.286.062.980

Chi phi thu~ TNDN hoan l~i 52 31

Lc}'i nhu~n sau thu~ TNDN60 26.892.342.559 40.514.731.307

(60 = 50 - 51 - 52)


Nguyen Luang HuyKi toan t6ng h(Yp

veTrung Th~ngPh6 ban Tai chinh Ki todn

Nguoi I~p:

Cae thuyit minh dinh kem la b(Jph(m h9'P thanh cila brio cao tai chinh rieng gifra niend(Jnay8

Cfing ty caphAn D~i Iy Hang hai Vi~t NamBao cao IU'uchuyen ti~n t~ choky sau thang k~t thuc ngay 30 thang 6 nam 2016(Phuong phap true ti~p)

M§.u B 03a - DN(Ban hanhthea Thongtic s6200/2014/TT-BTC

ngay 22/12/2014cuaso Tai chinh)

Ma Thuyets6 minh

Ky sau thing k~t thucngay30/6/2016 30/6/2015


1- LUU CHUYEN TIEN TU HO~ T DQNG KINH DOANH

1. TiSn thu tir cung cfrp dichV1,l va doanhthu khac 01 357.311.960.969 403.4 78.194.921

2. TiSn chi tra cho nguoi cung cfrp hanghoa va dichV1,l 02 (372.227.627.828) (400.077.763.873)

3. TiSn chi tra cho nguoi lao dong 03 (53.885.892.651) (59.925.150.781)5. TiSn chi n9P thue thunhap

doanh nghiep 05 (1.493.874.973) (9.119.541.518)6. TiSn thu khactir hoat dong kinh

doanh 06 964.089.472.284 1.139.432.042.1837. TiSn chi khac cho hoat d9ng kinh

doanh 07 (873.666.063.802) (1.041.653.816.215)

LO'u chuyen ti~n thuAn tir hoat dc)ng08 20.127.973.999 32.133.964.717

kinh doanh

11-LUU CHUYEN TIEN TUHO~T DQNG DAu TU

1. TiSn chi dS mua sam, xay dung tai sanc6 dinh va cac tai san dai han khac 21 (2.352.921.378) (25.515.672.045)

2. TiSn thu tir thanh ly, nhuong ban taisan c6 djnh cac tai san dai h~n khac 22 1.000.000

3. TiSn chi cho vay, mua cac congC1,l ngcua cac dOll vi khac 23 (3.000.000.000) (26.000.000.000)

4. TiSn thu h6i cho vay, ban I~i cac congC1,l ng cua cac don vi khac 24 9.000.000.000 24.000.000.000

5. TiSn chi d~u tu gop v6n vao cac donvi khac 25 ( 1.940.000.000)

6. TiSn thu h6i tir d~utIT gop v6n vaocac don vi khac 26 16.058.448.283

7. TiSn thu liii cho vay, c6 mc va Iginhu~n dUQ·cchia 27 17.919.514.884 4.174.899.531

LO'u chuy~n ti~n thuAn tir ho~t dc)ng30 21.566.593.506 (9.221.324.231)

dAu to'

Cae thuyit minh ainh kem fa bi}phrjn h(J]Jthanh cua baa caa tai chinh rieng giua nienai}nay9

" - --------------------------------

Cong ty cA ph§n D~i If Hanghai Vi~t NamBao cao hru chuyen ti~n t~ choky sau thang k~t thuc ngay 30 thang 6 nam 2016(Phuong phap true ti~p - ti~p theo)

M~u B 03a-DN(Ban hanh thea Thongtu s620012014ITT-BTC

ngay 2211212014cuaB9 Ted chfnh)

Ma Thuyets8 minh

Ky sau thangk~t thuc ngay30/6/2016 30/6/2015


111-LUU CHUYEN TIEN TirHO~T DQNG TAl CHiNH

3. TiSn yay ngan han, dai han nhan duoc 33 2.333.081.633 5.381.451.1854. TiSn chi tra no g6c yay 34 (777.693.879) (2.281.579.383)6. C6 nrc, loi nhuan dii tra cho chusahiru 36 (7.984.006.275) (11.593.382.500)

Luu chuyen ti~n thu~n tir hoat d{}ng40 (6.428.618.521) (8.493.510.698)

tai ehinh

Liru chuyen ti~n thu~n trong ky50 35.265.948.984 14.419.129.788

(50 = 20 + 30 + 40)

Ti~n va cac khoannrong duong ti~n60 179.009.997.707 171.122.463.380

d~u kyAnh hlf6'ng ciia thay dBitY gia h8idoai quy dBi ngol.li t~ d8i vOi ti~n va 61 (140.949.791) 64.634.831cac khoan tlfO'ng dlfO'llg ti~n

Ti~n va cae khoan tlfO'ng dlfO'llg ti~n70 4 214.134.996.900 185.606.227.999

euoi ky (70= 50 + 60+ 61)


NguySn Luang HuyK€ tmin t6ng hr;p

Vo Trung Th~ngPh6 ban Tai chinh Ki toan

Ngucyi I~p:

1

Cae thuyit rninh ainh kern la b9 ph4n hr;p thanh cuaMo cao tai chinh rieng giua nien at? nay10

Cdng ty cA ph§n f)~i ly Hang hai Vi~t NamThuyet minh bao cao tai ehinh rieng giira nien dQ ehoky sau thang k~t thucngay 30 thang 6 nam 2016

M~uB09a-DN(Ban hanh thea Thong tus6 20012014ITT-BTC

ngay 2211212014cuaB<)Ted chinh)

Cac thuyet minh nay la bQ phan hop thanh va dn diroc doc d6ng thoi voi bao cao tai chinh rienggitra niendQdinh kern.

1. DO'nvi bao cao

(a) Hinh thirc SO' huuvan

Cong ty C6 phan Dai Iy Hang hai Viet Nam ("Cong ty") duoc c6 phan hoatir Doanh nghiep nhamroc - Dai Iy hang hai Viet Nam thea Quyet djnh s65099/QD-BGVTT ngay 30 thang 12 nam2005 cua BQ Giao thong V~n tai.

Ngay 22 thang 12 nam 2015, c6 phieu cua Cong ty b~t dfiu diroc niem ySt trenSa giao dich chUngkhoan Ha NQi, ma chung khoan VSA.

(b) Ho~t dQng ehinh

Cac ho~t dQng chinh cua Cong ty la: d~i Iy, kiSm dSm hang hoa; moi giO'iva dichVI) hang hili; d~iIy tau biSn va d~i Iy hang hai; san xu~t cac lo~i miSng d~m ky thu~t; v~n tai container b~ng ducmgbQ; cho thue van phong; dichVI.J cung ung tau biSn; xu~t nh~p khliu, mua ban, d~i Iy ky gui hanghoa trong va ngoai nuac g6m: hoa ch~t phl)cVI) san xu~t (tm hoa ch~t co tinh dQc h~i m~nh), hangnong - hai san; v~n tai hang hoa b~ng dUCmgbQ va duong thuy; b6c xSp hang hOa; d~i Iy ky guihang; v~n tai da phuong qu6c tS; dich vl.Jlai d~t tau biSn; dichVI) logistic; mua ban, cho thue vasua chua container; kinh doanh v~n tai biSn; kinh doanh kho bai; kinh doanh co sa luu tru du lich:khach s~n (khong kinh doanh khach s~n t~i trl.Jsa); dichVI) khai thue hai quan.

(e) Chu kY san xu~t kinh doanh thong thU'Ong

Chu kY san xu~t kinh doanh thong thuong cua Cong ty n~m trong ph~m vi 12 thang.

(d) C~u true Congty

T~i ngay 30 thang 6 nam 2016, Cong ty co 671 nhan vien(1/1/2016: 703 nhan vien).

2. CO'sO'l~p bao cao titi chinh ;

c

(a) Tuyen ba v~ tuan thu

Bao cao tai chinh rieng gifra nien dQ nay duqc I~p thea cac Chulin ml)'c KS toan Vi~t Nam, ChSdQ KS toan Doanh nghi~p Vi~t Nam va cac quy dinh phap Iy co lien quan dSn vi~c I~p va trlnhbay bao cao tai chinh giua nien dQ. Cong ty cung I~p va phat hanh rieng re bao cao tai chinh hqpnh~t giu'a nien dQ. DS co thOng tin dfiy du v~ tlnh hlnh tai chinh, kSt qua ho~t dQng kinh doanh valuu chuySn ti~n t~ hQ'Pnh~t cua Cong ty, bao cao tai chinh rieng gifra nien dQ nay dn dUQ'cdQccling vai bao cao tai chinh hQ'Pnh~t giua nien dQ cua Cong ty.

11

Cdng ty CB ph§n D~i Iy Himg hili Vi~t NamThuyet minh bao cao tai ehinhrieng gifra nien dQ ehoky sau thang k~t thucngay 30 thang 6 nam 2016 (ti~p theo)

M~u B 09a-DN(Ban hanh thea Thongtir s620012014ITT-BTC

ngay 22/1212014 cua B(J Titi ehinh)

(b) Coo sO'do luirng

Bao cao tai chinh rieng giira nien d(>,trir bao cao hru chuyen tiSn t~ rieng,diroc I~p tren co sa d6ntich thea nguyen t~c gia g6c. Bao cao luu chuyen tiSn t~ rieng diroc I~p thea phuong phap tnrctiep.

(e) Ky k~ toan nam

Ky k~ toan narn cua Congty la tir ngay I thang I d~n ngay31 thang 12.

(d) DO'Dvi ti~n t~ k~ toan va trinh bay

Dan vi tiSn t~ k~ toan cua Congty la Dong Vi~t Nam ("VND"), ding la d<Jl1vi tiSn t~ duQ'c sirdl)ng cho ml)c dfch I~p va trinh bay bao cao tai chinh.

3. Tom t~t nhfrng chinh sachk~toan chii y~u

Sau day la nhfrng chfnh sach k~ tmin cM y~u duQ'c C6ngty ap dl)ng trong vi~c I~p bao cao taichinh rieng gifra nien d(>nay.

(a) Cae giao dieh bing ngo~i t~

Cac giao dich bing cac d<Jl1vi tiSn khac VND trong ky duQ'c quy d6i sang VND thea1)'gia x~pxi vai 1)'gia th\fc t~ t~i ngay giao dich.

Cac khoan ml)c tai san va nQ'phai tra co g6c bing don vi tiSn t~ khac VND duQ'c quy d6i sangVND thea 1)'gia mua chuySn khoan cua ngan hang thuo·ng m~i nai C6ngty thuOng xuyen co giaodich t~i ngay k~t thuckY k~ toano

T~t ca cac khoan chenh I~ch1)' gia h6i doai duQ'c ghi nh~n vao bao cao k~t qua ho~t d(>ng kinhdoanh rieng.

(b) Ti~n va cae khoiln tU'O'llgdU'O'llgti~n

TiSn bao g6m tiSn m~t va tiSn giri ngan hang kh6ng ky h~n. Cac khoan tuong duong tiSn la cackhoan d~u tu ng~n h~n c6 tfnh thanh khoan cao, c6 thS d~ dang chuySn d6i thanh m(>tIUQ'l1gtiSnxac dinh, kh6ng c6 nhiSu rui ro vS thay d6i gia tri va duQ'csir dl)ng cho ml)Cdfch dap ung cac camk~t chi tiSn ng~n h~n h<Jl1la cho ml)c dfch d~utu hay la cac ml)c dich khac.

12

Cdng ty cA ph§n D~i Iy Hang hai Vi~t NamThuyet minh bao cao tai chinhrieng gifra nien dQ eho ky sau thang k~t thucngay 30 thang 6 nam 2016 (ti~p theo)

M~u B 09a-DN(Ban hanh thea Thong tus6 20012014ITT-BTC

ngay 22/1212014cuaB9 Tili chinh)

(e) Cac khoand§u to'

(i) DilU til'niim giir din ngay ddo han

D~u nr nirn gifr dSn ngay dao han la cac khoan d~u nr rna Ban Giarn d6c cua Cong ty dir dinh vaco kha nang narn gitr dSn ngay dao han. D~u nr nirn gifr dSn ngay dao han g6rn ti~ngiri nganhang coIcy han, trai phieu, c6 phieu uu da:i rna ben phat hanh bit buoc phai rnua lai tai motthaidiSrn nhftt dinh trong tirong lai va cac khoan cho vay nirn gifr dSn ngay dao h~n. Cac khoan d~utu nay dugc ghi nh~n thea gia g6c tru di dl)' phong giarn gia d~u tu.

(ii) Dau tll'vao ciing ty con va cong ty lien kit

Cho rnvc dfch cua bao cao tai chinh rieng nay, cac khoan d~utu vao c6ng ty con va c6ng ty lienkSt dugc ghi nMn ban d~u thea gia g6c bao g6rn gia rnua va cac chi phi rnua co lien quan trl)'ctiSp. Sau ghi nh~n ban d~u, cac khoan d~u tu nay dugc xac dinh thea gia g6c tru di dl)' phonggiarn gia khoan d~u tu. Dl)' phong giarn gia d~utu dugc I~p khi don vi nh~n d~u tu phat sinh 16,ngo~i tru truang hgp khoan 16do da:n~rn trong dl)' kiSn cua C6ng ty khi quySt dinh d~u tu. Dl)'phOng giarn gia d~u tu dugc hoim nh~p khi don vi nMn d~utu sau do t~o raIgi nhu~n dS bu trucho cac khoan 16 da: dugc l~p dl)' phOng tru6"c kia. Khoan dv· phong chi dugc hoan nh~p trongph~rn vi sao cho gia tri ghi s6 cua khoan d~u tu kh6ng vUQt qua gia tri ghi s6 cua chung khi giadinh kh6ng co khoan dl)' phong nao da:dugc ghi nh~n.

(iii) Dau til'gop van vao cae dun vi khac

D~u tu vao cac c6ng cv v6n chusa hfru cua cac don vi khac rna C6ng ty kh6ng kiSrn soat hay coanh huang dang kS dugc ghi nh~n ban d~u thea gia g6c bao g6rn gia rnua va cac chi phi rnua colien quan tn,fCtiSp. Sau ghi nh~n ban d~u, cac khoan d~utu nay dugc xac dinh thea gia g6c trudi dlJ phong giarn gia khoan d~u tu. DlJ phong giarn gia d~utu dugc I~p khi don vi nh~n d~utuphat sinh 16, ngo~i tru truang hgp khoan 16do da:n~rn trong dlJ kiSn cua C6ng ty khi quySt dinhd~u tu. DlJ phong giarn gia d~u tu dugc hoan nMp khi don vi nMn d~u tu sau do t~o raIgi nhu~ndS bu tru cho cac khoan 16da:dugc l~p dlJ phong tru6"c kia. Khoan dl)' phong chi dugc hoan nMptrong ph~rn vi sao cho gia tri ghi s6 cua khoan d~u tu kh6ng VlIQtqua gia tri ghi s6 cua chung khigia dinh khOng co khoan dlJ phong nao da:dugc ghi nh~n.

(d) Cae khoan phai thu

Cac khoan phai thu khach hang va cac khoan phai thu khac dugc phan anh thea gia g6c tru di dlJphOng phai thu kho doi.

13

Cong ty cA phAn D~i Iy Hang hai Vi~t NamThuyet minh bao cao tai chinh rieng gifra nien dQchokjr SaD thang k~t thucngay 30 thang 6 nam 2016 (ti~p theo)

Miu B 09a-DN(Ban hanh thea Thong tus620012014ITT-BTC

ngay 2211212014cuaB(J Tai ehinh)

(e) Tai san cBdjnh hfru hinh

(i) Nguyengid

Tai sanc6 djnh hfru hinh diroc th~ hien thea nguyen gia tnr di gia tri hao rnon lily k~. Nguyen giatai san c6 dinhhtru hinh bao g6m gia mua, thue nhap khau, cac loaithus mua hang khong hoanlai va chi phi lien quan true tiep d~ dira tai san d~n vi tri va trang thai hoat dong cho muc dichSlrdung dii dir kien, Cac chi phi phat sinh sau khi tai san c6 djnh htru hinh dii dira vao hoat dong nhuchi phi sira chua, bao duong va d~i tu duQ'c ghi nh~n vilObao cao k~t qua ho~t dQng kinh doanhrieng trong ky rna chi phi phat sinh. Trong cac truong hQ'pco th~ chung minh mQt cach ra rangr~ng cac khoan chi phi nay lam tang lQ'ifeh kinh t~ trong tuong lai dl,f tinh thu duQ'ctlr vi~c Slrdl,lng tai san c6 dinhhuu hinh vuQ'ttren muc ho~t dQng tieu chu~n thea nhu danh gia ban dfru, thlcac chi phi nay duQ'cv6n hoa nhu mQt khoan nguyen gia tang them cua tai san c6 dinhhuu hinh.

(ii) Khizu hao

Kh~u hao duQ'ctinh thea phuong phap dU011gthing dl,l'atren thai gian huu dl,lng u6'c tinh cua taisan c6 dinh huu hlnh. Thai gian huu dl,lngu6'c dnh nhu sau:

• nha cU'ava v~t ki~n truc• may moc va thi~t bi• phuO"ngti~n v~n chuy~n• thi~t bi van phong

6 - 44 nam5 nam

5 - 11 nam3 - 10 nam

(I) Tai san cBdinh vo hinh

(i) QuyJn sir dl}ngdizt

Quy~n Slr dl,lng d~t g6m co:

• Quy~n suodl,lngd~t dm;rcNha nu6'c giao co thu ti~nSlr dl,lngd~t;

• Quy~nSlr dl,lngd~t nh~n chuy~n nhuQ'llg hqp phap; va

• Quy~nSlr dl,lng d~t thue tru6'c ngay co hi~u ll,fccua Lu~t D~t dai nam 2003 rna ti~n thue d~tda:duQ'Ctra tru6'c cho thai h~n dai hon 5 nam va duQ'Cco' quan co th~m quy~n dp gi~y chungnh~n quy~nSlr dl,lng d~t.

Quy~n Slr dl,lngd~t khong co thai h~n xac dinh duQ'cth~ hi~n thea nguyen gia va khOng kh~u hao.Quy~n Slr dl,lngd~t co thai h~n xac dinh duQ'cth~ hi~n thea nguyen gia tru gia tri hao mon liiy k~.Nguyen gia ban dAucua quy~nSlr dl,lngd~t bao g6m gia mua va cac chi phi lien quan trl,l'cti~p to'ivi~c co duQ'cquy~nSlr dl,lngdk Kh~u hao dUQ'ctinh thea plllIO"ngphap duang thing trong vong34 d~n 49 nam.

14

Cdng ty CB phAn D~ily Hang haiVi~t NamThuyet minh bao cao tai chinhrieng gifra nien dQ cho ky sau thang k~t thucngay30 thang 6 nam 2016 (ti~p theo)

Miiu B 09a - DN(Ban hank thea Thong tus6 20012014ITT-BTC

ngay 2211212014cuaB(j Tai chinh)

(ii) PhOn mJm may vi tinh

Gia mua cua phan mem may vi tinh moi rna phan m~m nay khong phai lit mot b9 phan gAn k~tvoi phan cirng co lien quan thi duoc v6n hoa va hach toannhir tai san c6 dinh vo hinh. Phfrnrnemmay vi tfnh duoc tinh khau hao theaphirong phap dirong thang trong thai giantir 3 d~n 5 nam.

(g) BMdQng san dAu to'

Bat d{jngsan dOutil' cho thue

(i) Nguyen gia

B~t d9ng san dfrunr cho thuediroc th~ hien thea nguyen gia trir di gia tri hao monlily k~. Nguyengia ban dfru cua b~t d9ng san dfru tu cho thue bao g6m gia mua, chi phi quy~n sir dl,mg d~t va cacchi phi lien quan tn!c ti~p d~n vi~c dua tai san d~n di~u ki~n cAn thi~t d~ tai san co th~ ho~t d9ngthea cach thuc da dl)' ki~n bO'iban quan IY. Cac chi phi ph:it sinh sau khi b~t d9ng san dfru tu chothue dll duqc dua vao ho~t d9ng nhu chi phi sua chua va bao tri duqc ghi nh~n vao bao cao k~tqua ho~t d9ng kinh doanh trong ky rna cac chi phi nay ph:it sinh. Trong cac truong hqp co th~chUng minh m9t cach r6 rang ring cac khoan chi phi nay lam tiing lqi feh kinh t~ trong tuong laidl)' tinh thu duqc ill b~t d9ng san dfru tu cho thue vuqt tren muc ho~t d9ng tieu chu~n thea nhudanh gia ban dfru, thi cac chi phi nay duqc v6n hoa nhu m9t khoan nguyen gia tang them cua b~td9ng san dfru tu cho thue.

(ii) Khau hao

Kh~u hao duqc tfnh thea phuong phap duong th~ng dl)'a tren tho'i gian huu d\lnguactinh cua b~td9ng san dfru tu. Thai gian huu d\lng uac tfnh nhu sau:

• nha cua va v~t ki~n truc 5 -20 nam

(h) Xay d\fDg CO' ban dO'dang

Xay dl)'ngCO' ban dO'dang phan anh cac khoan chi xay dl,rng chua duqc hoan thanh. Khong tfnhkh~u hao cho xay dl)'ng cO'ban dO'dang trong qua trinh xay dl)'l1g.

(i) Cac khoan phai tra ngU'm ban va cac khoan phai tra khac

Cac khoan phai tra nguo'i ban va cac khoan phai tra khac dUQ'cth~ hi~n thea gia g6c.

15

Cdng ty CB phan D~iIy Hang hai Vi~tNamThuyet minh bao cao tai chinh rieng gifraniendQcho ky sau thang k~t thucngay 30 thang 6 nam 2016 (ti~p theo)

Mftu B 09a - DN(Ban hanh thea Thong tus6 200120141TT-BTC

ngay 2211212014cuasoTai chinh)

U) D\f phong

MQt khoan du phong ducc ghi nhanneu, do k~t qua cua motSI,J' kien trong qua khir, Congty conghia vu phap Iy hien tai hoac lien doi co thSiroc tinh met each dang tin cay, va chac chan se himgiam sut cac lei ich kinh t~ trong tuong lai dS thanh toan cac khoan no phai tra do nghia vu do.Khoan du phong duoc xac dinh b~ng each chiet kh&u dong ti~n du ki~n phai tra trong nrong laivoi tY l~ chiet khau truce thue phan anh danh gia eua thi truonga tho·i diSm hi~n t1;liv~ gia tri tho·igian eua ti~n va rui ro el,lthS eua khoan nQ'do.

(k) van cB phAn

C6phiiu ph6 thong

C6 phi~u ph6 thong dUQ'eghi nh~n thea m~nh gia. Chi phi phat sinh lien quan trlJe ti~p d~n vi~ephat hfmh e6 phi~u, tru di anh huong thu~, dUQ'eghi giam vao th~ng du v6nc6 phftn.

(I) Thu~

Thu~ thu nh~p doanh nghi~p tinh tren lQ'inhu~n ho~e 16euakY bao g6m thu~ thu nh~p hi~n hanhva thu~ thu nMp hoan l1;li.Thu~ thu nh~p doanh nghi~p dUQ'eghi nh~n trong bao cao k~t qua h01;ltdQng kinh doanh ngo1;litru truOng hQ'Pco cae khoan thu~ thu nh~p lien quan dSn cae khoim ml,ledUQ'eghi nh~n thing vao v6n ehu sa huu, thi khi do cae khoan thu~ thu nh~p nay cling dUQ'eghinh~n thing vao v6n ehu sa huu.

ThuS thu nh~p hi~n hanh la khoan thu~ dlJ ki~n phili nQPdl,l·atren thu nh~p ehiu thuS trongkY, Slrdl,lng cae mtre thu~ su&t co hi~u IlJe t1;lingay kSt thue ky kS toan, va eac khoan di~u ehlnh thu~phai nQP lien quan d~n nhfrng ky truae.

ThuS thu nh~p hoan 11;lidUQ'etinh thea phuong phap bang can d6i kS toan eho cae chenh I~eh t1;lmthai giua gia tri ghi s6 eho ml,le dich bao cao tai chinh va gia triSlr dl,lng eho ml,lc dieh tinh thuScua cac khoan ml,lc tai san va nQ'phai tra. Gia tri cua thuS thu nh~p hoan l1;liduQ'c ghi nh~n dlJatren cach thtre dlJ ki~n thu h6i ho~c thanh toan gia tri ghi s6 cua cac khoan ml,le tai san va nQ'phaitra Slr dl,lng cae mtre thuS su&tco hi~u IlJe ho~eCO" ban co hi~u IlJc t1;lingay k~t thue ky kS toano

Tai san thuS thu nh~p hoan l1;lichi dUQ'eghi nh~n trong ph1;lmvi eh~c ch~n co du IQ'inhu~n tinhthuS trong tuong lai dS tai san thuS thu nh~p nay co thSSlr dl,lng duQ'c. Tai san thu~ thu nh~p hoanl1;lidUQ'eghi giam trong ph1;lmvi khong con ch~c ch~n la cac IQ'iich v~ thu~ lien quan nay seSlrdl,lng duQ'c.

16

- - - -- --------------------

Cong tycA ph§n Daily Hang hai Vi~t NamThuyet minh bao cao tili chinh rieng gifra nien dQchokY sau thang k~t thucngay 30 thang 6 nam 2016 (ti~p theo)

MiuB 09a-DN(Ban hanh thea Thongtir s620012014ITT-BTC


(m) Doanh thu va thu nh~p khac

(i) Doanb thu cung clipdich v~

Doanh thu cung dp dichVI) duoc ghi nhan trong bao cao kth qua heat dong kinh doanhrieng khidich VI) hoan thanh vadiroc khach hang ch~p thuan. Doanh thu khongdiroc ghi nhan neunhir conhtrng y~u t6 khong chac ch~n trong y~u lien quan toi kha nang thu h6i cac khoan phai thu.

(ii) Doanh thu cho thue

Doanh thu cho thue tai sandiroc ghi nhan trong bao cao k~t qua hoat dong kinh doanh rieng theaphuong phap duong thang dira vao thai han cuahop d6ng tl1Ue. Cac khoan hoa h6ng cho thuedugcghi nh~n nhu la mot bO ph~n hgp thanh cua t6ng doanh thu cho thue.

(iii) Thu nh~p tir ti;n liii

Doanh thu tir tiSn liiidugcghi nh~n theo1)' I~ tuong ung v6i thai gian dlJa tren s6 du g6c va liiisu~t ap dl)ng.

(iv) TImnh~p tir c6 tkc

Doanh thu tirc6 tuc dugcghi nh~n khi quySn nMn c6 tircdugc xac I~p. c6 tirc bing c6 phi~ukhong dugcghi nh~n la doanh thu ho;;ttdQng tai chinh. c6 tuc nMndugc lien quan d~n giai do;;tntru6c khi mua khoan dAutu dUQ'cghi giam vao gia tri ghi s6 cua khoan dAuill.

(n) Cac khoan thanh toan thue ho~t dQng

Cac khoan thanh toan thue ho;;ttdQngdugcghi nMn trong bao cao k~t qua ho;;ttdong kinh doanhrieng thea phuong phap duong th~ng dva vao thai h;;tncua hgp d6ng thue. Cac khoan hoa h6ngdi thue dugc ghi nh~n trong bao cao k~t qua ho;;ttdQng kinh doanh rieng nhu la mot bO ph~n hgpthanh cua t6ng chi phi thue.

(0) Chi phi di vay

Chi phi di vay dugcghi nMn la mQt chi phi trong ky khi chi phi nay phat sinh, ngo;;ti trir truanghgp chi phi di vay lien quan d~n cac khoan vay cho ml)c dich hlnh thanh tai san du diSu ki~n v6nhoa chi phi di vay thl khi do chi phi di vay se dugc v6n hoa vadugc ghi vao nguyen gia cac taisan nay,

17

Cdng ty caph~n D~ily Hang hai Vi~t NamThuyet minh bao cao tai chinh rieng gifra nien dQchoky sau thang k~t thucngay 30 thang 6 nam 2016 (ti~p theo)

M~uB 09a-DN(Ban hanh thea Thong tus6 200120141TT-BTC

ngay 2211212014cuaB9 Tai chinh)

(p) Bao cao bQph~n

MQt bQphan Iii mot hop phanco thSxac dinh rieng biet cua Congty tham giavao viec cung Clipcac sanpham hoac dich vulien quan (bQphan chia theahoat dong kinh doanh),hoac cung Clipsanpham hoac dichV1) trong mot moi tnrong kinh t~ cu thS (bo phanchia theavung dia ly),m6ibQphan nay chiu ruiro vii thu ducc loi ich khacbiet voi cac bQphan khac. Cong tycho r~ngCong ty hoat dQngtren mot vung diaIy IiiVi~t Nam vii ho:;t.tdQng kinh doanh Iii cung ClipdichV\ld:;t.iIy hiing hili vii dich V\l co lien quan.

(q) Cac ben lien quan

Cac ben dugc coi Iii ben lien quan cua Congty n~u mQt ben co kha nang, tn!c ti~p ho~c gian ti~p,kiSm soat ben kia ho~c gay anh huemg dang kS t&i ben kia trong vi~c ra cac quy~t dinh tiii chfnhvii ho:;t.tdQng, ho~c khi Congty vii ben kia cung chiuSI! kiSm soat chung ho~c anh huemg dang kSchung. Cac ben lien quan co thS Iii cac congty ho~c cac ca nhlin, bao g6m ca cac thiinh vien giadinh than c~n cua cac ca nhlin dugc coi Iii lien quan.

4. Ti~n va cac khoan tU'o-ngdU'o-ngti~n

30/6/2016VND

11112016VND

TiSn m~tTiSn gui ngan hangCac khoan tuong duong tiSn

3.403.547.853108.231.449.047102.500.000.000

2.434.809.165112.075.188.54264.500.000.000

214.134.996.900 179.009.997.707

5. Cac khoan diu to' tai chinh

(a) D~u to' n~m gifr d~n ngay dao h~n

Gia gBcVND

Gia trj hQ'p IyVND

Gia gBcVND

Gia trj hQ'p IyVND

f(j')

30/6/2016 111/2016

D~u tu n~m gift d~nngiiy dao h:;t.n- ng~n h:;t.n• TiSn gui c6 ky h:;t.n 31.000.000.000 31.000.000.000 37.000.000.000 37.000.000.000

18

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trl

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Cdng ty cA phin D~i Iy Hang hili Vi~t NamThuyet minh bao cao tai chinh rieng gifra nien dQ cho ky sau thang k~t tlnicngay 30 thang 6 nam 2016 (ti~p theo)

M~u B 09a-DN(Ban hanh thea ThOng tus6 200120141TT-BTC

ngay 2211212014cuaB{J Tai chinh)

(i) Khoan 9 Nghi quye; Dai hQi d6ng c6 dong nam 2009 cua Congty C6 phin Dai Iy Hang hai Vi~tNam thong qua viec thanh I~p Congty c6 phan d~ thuc hien DI,fanxay dung Trung tam diSuhanhsan xu~t kinh doanh tai s6 1 BSn Van D6n, Quan 4, Thanh ph6 H6 Chi Minh. Cac c6 dong cuaCong ty C6 phan B~t dong san Dai Iy Hang hai Vi~t Nam ("VOSALAND") thirc hien thoa thuang6p v6n, trong d6 Congty cam kSt g6p 51,5% bao g6m gia tri quyen sirdung d~t s6 1 BSn VanD6n, Quan 4, Thanh ph6 H6 Chi Minh va 5.000.000.000 VND tiSn mat. DSn quy 3 nam 2015,Cong ty dii hoim t~t thu 4Jc g6p v6n vao VOSALAND. V6n diSu I~VOSALAND la 100tY VND,gia tri khoiin diu tu vao congty con duQ'c trinh bay thea gia g6c.

(ii) Cong ty TNHH China Shipping Vi~t Nam la cong ty trach nhi~m huu h~ duQ'cthanh I~p t~i Vi~tNam v6'i th<':rigian ho~t d<)ng la 15 nam k~ tir ngay 11 thang 8 nam 2004 thea Gi~y chung nh~ndiu tu s6 411022000393 ngay 25 thang 12 nam 2008 do Oy ban Nhan dan Thanh ph6 H6 ChiMinh dp, va cac gi~y chung nh~n diu tu diSu chinh. Gi~y chung nh~n diu tu nay thay thS Gi~yphCp diu tu s6 24111GP ngay 11 thang 8 nam 2004 do B<)KS ho~ch va Diu tu c~p va cac gi~yphep diu tu diSu chinh. Cac chuSo' huu cua congty la China Shipping Regional Holdings Pte.Ltd va Cong ty C6 ph§n D~i Iy Hang hili Vi~t Nam.

(iii) Cong ty la c6 dong sang I~p Ngan hang Thuong m~i C6 ph§n Hang hiii Vi~t Nam ("MSB") vaonam 1991. S6 c6 phiSu Cong tySo' hu-u la tfch luy qua nhiSu nam do qua trinh g6p v6n, tang v6nb~ng c6 phiSu, chic6 tuc b~ng c6 phiSu.

(iv) Theo hQ'pd6ng lien doanh, Cong ty khong tham gia quiin Iy va diSu hanh cong ty lien doanh. BanGiam d6c danh gia Cong ty khong c6 quySn ki~m soat hay iinh huang dang k~ d6i v6'i cong tylien doanh. Do d6, khoiin diutu nay duQ'c phan lo~i la diu tu v6n vao don vi khac.

;,</

~I

"-I

20

Cong ty cA phin D~i Iy Hang hai Vi~t NamThuyet minh bao cao tai chinh rieng gifra nien dQ choIcy sau thang k~t thucngay 30 thang 6 nam 2016(ti~p theo)


ngay 2211212014 ella B(JTai chinh)

6. Phai thu ella khachhang

(a) Phai thu cua khach hang chi ti~t theo khach hang 16n

30/6/2016VND

11112016VND

Cong ty Nippon Yusen Kabushiki KaishaCong ty TNHH Naigai Nitto Logistics Vi~t NamCong ty TNHH Khai thac ChS biSn Khoang san Nui PhaoCong ty TNHH SDV Viet NamCac khach hang khac

19.315.189.09313.702.933.34911.282.473.422

12.434.671.61313.186.417.98718.946.868.0612.009.151.665

68.867.113.83698.132.741.667

142.433.337.531 115.444.223.162

(b) Phai thu cua khach hang phan loai theo ky han thanh toan

30/6/2016VND

11112016VND

142.433.337.531 115.444.223.162

(c) Phai thu cua khach hang la ben lien quan

Cong ty TNHH MTV V~n tai ViSn duongVinashinCong ty C6 phftn Cang Hai PhongCong ty C6 phan Vinalines Nha TrangCong ty C6 phftn Dftu nr Cang Cai LanCong ty C6 phan Vinalines LogisticsViet Nam

30/6/2016 11112016VND VND

355.340.831 355.340.831198.653.400

125.410.683 125.410.68316.079.1622.984.499 660.000

499.815.175 680.064.914

:~CH.~

21

---------- ------ ---- -- - -- . - - -----------

Cong ty cA ph§n D~i ly Himg hai Vi~t NamThuyet minh bao cao tai chinh rieng gifra nien dQ cho ky sau thang k~t thucngay 30 thang 6 nam 2016 (ti~p theo)

M~u B 09a-DN(Ban hanh thea Thong tus6 20012014ITT-BTC


7. Phai thu khac

(a) Phai thu ng~n han khac

30/6/2016VND

Chi h9 v~n chuyen, cuoc tim, phi luu kho, phi clnrng nr,x8p d6"chocac hang timTam irng nhan vienKy quj', ky circe ng~nhanLai ti8n gjri co ky hanBao hiemxa h9i, bao hiemy t8, bao hiem th~t nghiepPhai thuv8 c6 tire va loi nhuan diroc chiaPhai thu khac

14.853.530.70313.987.624.0832.263.777.000

77.412.22254.634.783

10.440.369.854

11112016VND

9.47l.635.9537.006.823.5142.116.345.0002.182.328.888

9l.41l.1268.934.416.9696.09l.813.110

41.677.348.645 35.894.774.560

(b) Phai thu dai han khac

30/6/2016VND

Ky quy, ky circe dai han 8.310.938.470 7.954.789.470

11112016VND

I r

'>1IH

P

22

·-·0"C'0

:;~.c

.C:....='<C:~~.z.

QO

I r- ......0V) "<t 0":<:0\0 V) 0r- 0 "<t

r-0'1 N N......\0

V)oor-N(",,).-\O"<t~C::V)<:V) r- 0'1 V)O'I("")r-O000;0r-

00 Nr- \0N

V)oo"<t("")o("")......N 00 0~OV)\OC::V)r-\OOO0'1("") V) ......"<t000'lC"!"":V)("")r-V)Nr-NO'INtr}-:MV) ("")

I r- N NV) \0 \00'I~0;\0 0 0'1r- 1.0 \0

.- 000'1 r-.

OO "<tN

v)oor-N("")......\0 "<t~C::V)<:V) r- 0'1 V)O'I("")r-O000;0r-V)("")ooNr- N r- 1.0V) NV) ("")

V) 00("")

~c::V) r-0'1 ("")00 0'1V) ("")r- NV)V) ("")

"<t"<tNNO \0V)00;\0 \0 0'1V) \0 \0N 00 00r-0'1("")

H

Cdng ty cA ph~n D~i If Hang hai Vi~t NamThuyet minhbao cao tai chinh rieng gifra niendQchokY sau thang k~t thucngay 30 thang 6 nam 2016 (ti~p theo)

Mfiu B 09a - DN(Ban hanh thea Thong tus6 200120141TT-BTC

ngay 2211212014cuaB(J Tai ehfnh)

9. Tai sancB djnh hiru hinh

Nha cua vav~t ki~n true

VND

May moe vathi~t b]VND

Phuong ti~nv~n chuyen

VND

Thi~t b]van phOng

VNDTAngVND

Nguyen gia

S6 dir dAuky 86.881.306.160 38.015.819 42.543.876.758 5.055.676.496 134.518.875.233Chuyen nr xay dungco ban do dang 1.843.818.182 1.843.818.182Giam khac (8.793.713) (8.793.713)

S6 dir cu6i kY 86.872.512.447 38.015.819 44.387.694.940 5.055.676.496 136.353.899.702

Gia tr] hao monIfly k~

S6 dir dAukY 40.322.364.304 38.015.819 29.517.785.073 4.193.941.631 74.072.106.827Kh§u hao trongky 1.904.744.980 1.662.340.187 200.082.305 3.767.167.472

S6 du cu6iky 42.227.109.284 38.015.819 3 1.180.125.260 4.394.023.936 77.839.274.299

Gia tr] eon I~i

S6 du dAuky 46.558.941.856 - 13.026.091.685 861. 734.865 60.446.768.406S6 du cuoi ky 44.645.403.163 - 13.207.569.680 661.652.560 58.514.625.403

Trong tai san c6 dinh hlru hinh co cac tai san co nguyen gia 36.205.130.653 VND da khau hao h~ttai ngay 30 thang 6 nam 2016(1/1/2016: 29.371.253.438 VND), nhung vftn dang duQ'cSlr dl,lng.

24

Cfing ty ca phin D~i ly Hang hai Vi~t NamThuyet minh bao cao tai chinh rieng gifra DieDdQ cho ky sau thang k~t thucngay 30 thang 6 nam 2016 (ti~p theo)


ngay 22/1212014cuaB6 Tid ehinh)

10. Titi san c8djnh vo hinh

Quy~n sir dungdit

VND

Phin m~mmay vi tinh

VNDT8ngVND

Nguyen gia

s6 dir dAuky/s6 du cu6iky 20.346.655.528 1.984.579.300 22.331.234.828

Gia tr] haomon lfiy k~

se dtr dAukyKhfru hao trong ky

913.305.563112.609.512

1.705.447.40893.043.962

2.618.752.971205.653.474

se dir cuoi ky 1.025.9 15.075 1.798.491.3 70 2.824.406.445

Gia tr] con I~i

s6 du dAukyse du cu6i ky

19.433.349.96519.320.740.453

279.131.892186.087.930

19.712.481.85719.506.828.383

Trang tai san c6dinh vo hinh cocac tai san co nguyengia 123.700.000 VNDda khfruhao hSttaingay 30 thang 6nam 2016 (11112016: 123.700.000 VND),nhung vfin dangdiroc Slr dung,

u'(

lu...,J

25

Cdng ty cA ph§n J):_liIy Hang hai Vi~t NamThuyet minh baocao taichinh rieng gifra niendq cho ky sau thang k~t thucngay 30 thang 6 nam 2016(ti~p theo)

M~u B 09a-DN(Ban hanh theo Thong tus620012014ITT-BTC

ngay 2211212014cuaBo Tai ehinh)

11. Bit d{}ngsan d~u to'

Nha cira vav~t ki~n true

VND

Nguyen gia

S6 dir d~ukY/s6 du cuoi ky 74.584.104.356

Gia tr] hao mon loy k~

S6 dtr d~u kyKhfru hao trongky

24.783.032.5752.092.195.140

S6 dir cuoiky 26.875.227.715

Gia tr] con I~i

S6 dir d~u kyS6 du eu6iky

49.801.071.78147.708.876.641

Gia tri hop Iy bfrt dong san d~uillkhong diroc xac dinh boi vi Cong ty khong thirc hien viec dinhgia. Khong co giao djch thitnrong nao g~n day d6ivoi bfrt dong san nrong d6ng vatuong til vitri v&i cae bfrt dong san dAutu eua C6ng ty.

12. Xay dl}'ngCO' ban dO'dang

Ky sau thang k~t thuc ngay30/6/2016 30/6/2015


S6 du d~ukyTang trongkYChuy~n sangtid san e6 dinh huu hinhGiam khae(i)

305.518.2292.352.921.378

(1.843.818.182)

73.663.177.3222.668.730.713

(1.910.665.776)(39.180.959.052)

S6 du eu6ikY 814.621.425 35.240.283.207

26

Cong ty ca ph~n D~i Iy Hang hai Vi~t NamThuyet minh bao cao tai chinh rieng gifra nien dQ cho ky sau thang k~t thucngay 30 thang 6 nam 2016 (ti~p theo)

M~uB09a-DN(Ban hanh thea Thong tus6200120141TT-BTC

ngay 2211212014cua B<3Tai chinh)

(i) Trong narn 2013 va 2014, Cong ty da:chi h(>Cong ty C6 phAn B~t d(>ngsan DaiIy Hang hai Vi~tNam 39.180.959.052 VND tiSn sir dung d~t eho khu d~t 1.836 m2 tai dia chi s6 1, B~n Van D6n,Quan 4, TP.HCM d~ chuyen d6i rnuc dich sir dung d~ttir hinh thirc thue d~t sang giao d~t theaQuyet dinh s6 3665/QD-UBND ngay 28 thang 7 nam 2014 cuaUy ban nhan dan Thanh ph6 H6Chi Minh va thuc hien nghia vu d6i voi Thong bao nop tienSlr dung d~t s6 13373/TB-CT-KTTDngay 11 thang 12 nam 2014 cua Cue thu~ Thanh ph6 H6 Chi Minh (sau khi dn tnt cae khoim chiphI tu v~n, th~m djnh va tiSn chi b6i thuong, h6 trQ'vS d~t rna Cong ty da:chi tru6e d6). Ngay 6thang 1 nam 2015, Cong ty da: nh~n dUQ'es6 tiSn tren tir Cong ty C6 phAn B~t d(>ng san D~ilyHang hai Vi~t Nam va da:ghi giam xay dl,l"ngcO"ban d6 dang.

Cae eong trinh xay dvngcoban d6 dangIan nhu sau:

30/6/2016VND

11112016VND

DV an nha van phong VitamasDv an nha van phong VOSA Nha Trang

797.976.78916.644.636

305.518.229

814.621.425 305.518.229

13. Cae khoan phai tra ngU'o;ban

(a) Phai tra ngU'm ban chi ti~t theo nha cung cip IOn

30/6/2016 11112016s6 cokha nang s6 cokha nang

Gili g6c tra nQ' Gia g6c tra nQ'VND VND VND VND

Congty TNHHThuang m~i va V~n taiTi~n B(> 5.936.701.000 5.936.701.000 5.585.383.000 5.585.383.000Cong ty TNHH MTVT6ng Cong ty Tan

~Cang Sai Gon 3.827.149.467 3.827.149.467 13.429.265.85313.429.265.853

'\Cong ty C6 phan CangQuang Ninh 3.822.778.191 3.822.778.191 4.321.481.182 4.321.481.182

.NCae nha eung dp khae 61.531.154.194 61.531.154.194 60.677.388.867 60.677.388.867 /

~~

75.117.782.852 75.117.782.852 84.013.518.902 84.013.518.902

27

Cdng ty CB phAn D~i ly Hang hai Vi~t NamThuyet minh bao cao tai chinh rieng gifra nien dQ cho ky sauthang k~t thucngay 30 thang 6 nam 2016 (ti~p theo)

Miu B 09a-DN(Ban hanh thea Thong tus6 200120141TT-BTC

ngay 2211212014 ella B9 Tai chinh)

(b) Phai trangU'Oiban chi ti~t theo kyhan thanh toan

30/6/2016 11112016

Gia gBcVND

SB co kha nangtra nq'VND

Gia gBcVND


75.117.782.852 75.117.782.852 84.013.518.902 84.013.518.902

(c) Phai tra nguot ban la ben lien quan

30/6/2016

Ghi gBcVND


Ghi gBcVND

11112016SB co kha nang

tra nq'VND

T6ng Congty Hang haiVi~t Nam 3.366.611 3.366.611 1.695.491 1.695.491Cong ty C6 phan ClingHlii Phong 1.935.156.182 1.935.156.182 2.714.238.374 2.714.238.374Cong ty C6 phan ClingCam Ranh 487.901.472 487.901.472Cong ty C6 phan ClingNha Trang 432.145.400 432.145.400Cong ty C6 phan CangDa N~ng 125.385.049 125.385.049 28.374.957 28.374.957Cong ty C6 phan ClingCfin Tho 2.983.400 2.983.400

2.986.938.114 2.986.938.114 2.744.308.822 2.744.308.822

28

Cong ty caph§n D~ily Hang hai Vi~t NamThuyet minh bao cao tai chinh rieng gifra nien d{)choIcy sau thang k~t thucngay 30 thang 6 nam 2016 (ti~p theo)

M~uB 09a-DN(Ban hanh thea Thongtir s620012014ITT-BTC

ngay 2211212014 cua Bo Tai ehinh)

14. Thu~ phai nQpva tra trurrc vao Ngan sach Nha nurrc

(a) Thu~ phai n{)pNgan sach Nhamrec

s6 phai nQp s6 da nQp11112016 trongky trong kY 30/6/2016

VND VND VND VND

Thu~Thu~ gia tri gia tang 569.631.284 5.686.629.870 (5.476.036.741) 780.224.413Thu~ thu nhap doanhnghiep 1.406.294.962 5.537.210.374(1.493.874.973) 5.449.630.363Thu~ thu nhap ca nhan 658.356.661 3.206.603.044 (3.475.255.139) 389.704.566Thu~ nha dftt 62.469.488 (62.469.488)Tien thue dftt 438.239.000 2.458.143.387 (2.531.471.537) 364.910.850Cac loai thu~ khac 11.322.842.768 16.678.264.422(20.525.463.942) 7.475.643.248

14.395.364.675 33.629.320.585(33.564.571.820) 14.460.113.440

(b) Thu~ tra trurrc vao Ngan sach Nha mnrc

s6 da dlfC}'Cs6 da nQp dn trir

1/1/2016 trong ky trong kY 30/6/2016VND VND VND VND

Cackhoan thu~ danQp cho Nha nlfO'csedlfC}'Cdn tritThu~ thu nMp eanhan 202.269.149 21.106.024 (161.744.442) 61.630.731

15. Doanh thu chua thl}'chi~n ng~n h~n

30/6/2016VND

1/112016VND )I,h

Doanh tIm d;;ti1y v~n tiiiDoanh thu khae

27.861.902.465200.000.000

27.861.902.465 200.000.000

29

Cdng ty CB phAn D~i ly Hang hai Vi~t NamThuyet minh bao cao tai chinh rieng gifra nien dQ cho ky sau thang k~t thucngay 30 thang 6 nam 2016 (ti~p theo)

MAuB09a-DN(Ban hannthea Thong tus6 200120141TT-BTC

ngay 2211212014cuaB(J Tai chinh)

16. Cac khoan phai tra khac

(a) Phai tra ng~n han khac

Cac khoan tra h9 va tiSnnhan dS trahQ eho cac hang tauC6 nrc phai traTarn irng tir Cong ty C6 ph~n An Phil(*)Ky ngan cua cac hang tauNhan ky guy, ky circe ngan hanGiG'h9 tiSn cua Congty TNHH SYMS Vi~t NamKinh phi cdng doanBao hiem xahoi, bao hiem y t~, bao hiSm th~t nghiepPhai tra Manuehar Hong Kong LimitedPhai tra khac

30/6/2016VND

83.871.698.09623.676.718.55022.000.000.00016.705.434.2984.810.666.5843.737.387.4401.325.170.823

329.047.730306.341.192633.950.258

11112016VND

48.189.867.4158.360.724.825

12.244.568.3204.684.071. 7203.737.387.4401.176.114.256

33.500.8888.342.091.909

404.517.808

157.396.414.971 87.172.844.581

(*) Theo Bien ban thoa thuan s654/20 16/BBTT -PL ngay 4 thang 4 nam 2016, Congty C6 ph~n AnPhil da ehuySn khoan t~m (rng 22.000.000.000VND eho Congty c6 ph~n D~i Iy Hang hai Vi~tNam nh&m dSn bu, h6 trQ'eho Chi nhanh Congty c6 ph~n D~i Iy Hang hili Vi~t Nam - D~i IyHang hai Sai Gon (VOSA Sai Gon) ("VOSA Sai Gon") di do·ikh6i van phong thue t~i s63-5-7-II Nguy~n Hu~, phuong B~n Nghe, gu~n 1, Thanh ph6 H6 Chi Minh. Theo d6, Congty c6 ph~nAn PM se thay th~ VOSA Sai Gon trong vi~e guan Iy,Slr dl,lI1gvan phong thue nay. VOSA SaiGon da hoan t~t vi~e ban giao toan b9 van phong thue eho Congty C6 ph~n An Phil vao ngay 1thling 8 nam 2016 thea Bien ban ban giao nha s6 015IBBKT-AP.

(b) Phai tra dai h~n khac

Nh~n tiSn ky guy eho thue kho baiNh~n tiSnkY guy eho thue van phong Ocean Park euaEuropae Shipping

30/6/2016VND

640.763.838

79.006.312

11112016VND

628.763.838

79.006.312

707.770.150719.770.150

30

Cdng ty cA phAn Dl;li Iy Hang hili Vi~t NamThuyet minh bao caotai chinh rieng gifra nien d{>cho ky sau thangk~t thucngay 30 thang 6 nam 2016(ti~p theo)

M~u B 09a-DN(Ban hanh thea Thongtie s6 200120141TT-BTC

ngay 22/1212014 cua Br)Tai ehinh)

17. Quy khen thuong, phuc lQi

Quy nay duoc trich I~p nr loi nhuan chua phan ph6i theaSlJ phe duyet cua cac c6 dong taicuochQP Dai hQi d6ng c6 dong cua Cong ty. Quy duoc sir dung d~ chi tra cac khoan khen thuong vaphuc loi cho cac nhan vien cua Cong ty thea chinh sach khenthuongva phuc Ioi cua Cong ty.Bi~n dong cua guy khen thuong,phuc loi trong Icy nhir sau:

Ky sau thang k~tthuc ngay30/6/2016 30/6/2015


S6 du d~uIcyTrich I~p trong ky (thuy~t minh 19)St'rd\mg trongIcy

6.700.125.785 7.679.391.0125.505.204.264 5.977.745.115

(2.525.704.203) (2.796.768.682)

S6 du cu6iIcy 9.679.625.846 10.860.367.445

CUQchQP D~i hQi d6ng c6 dong cua Cong ty ngay 25 thang 5 nam 2016 dii guy~t dinh trich guykhen thuOng, phuc IQ'i5.505.204.264 VND (2015: 5.977.745.115 VND) tir Iqi nhu~n chua phanph6i.

18. Yay

(a) Yay ngin hl;ln

111/2016Gia trj s6 co khilghi s6 nang tra nQ'VND VND

Bi~n d{ing trong nam 30/6/2016

TangVND

GiamVND

Gia trjghi s6VND

s6 co khanang tra nQ'

VND

Yay can bQcong nhanvien (*) 2.333.081.633 (777.693.879) 1.555.387.754 1.555.387.754

(*) Khoim yay tin ch~p cua can bQ c6ng nhan vien D~i Iy V~n tai Qu6c t~ phia B~c (NorthFreight)thea Quy~t dinh s632/QD-NF ngay 31 thang 3 nam 2016 nh&m ph\lc V\l san xu~t kinh doanh t~ichi nhanh. Khoan yay nay co tho'i h~n 9 thang, dao IWnngay 31 thang 12 nam 2016 va khong chiuliii.

31

Cdng ty csph§n f)~i If Hang hili Vi~t NamThuyet minh bao cao tai chinh rieng gifra nien d{}choIcy sau thang k€t thucngay 30 thang 6 nam 2016 (ti€p theo)

Miu B 09a-DN(Ban hanh thea Thong ttl's620012014ITT-BTC

ngay 2211212014 cua B9Tai chinh)

(b) Vay dai han

DiSu khoan va diSu kien ella cac khoan yay dai han hien eon s6 du nhtr sau:

Lo~i Hii sul1t Nam 30/6/2016 11112016ti~D Dam dao han VND VND

Vay canhQcong nhanvien Dai ly Hang haiQuang Ninh (i) VND Khong 2019 7.000.000.000 7.000.000.000Yay Luen Wah TradingCo., Ltd. (Hong Kong) (ii) CNY Khong 2023 6.747.840.000 6.739.920.000

13.747.840.000 13.739.920.000

(i) Khoan yay tin chap ella canbQcong nhan vien Daiiy Hang hai Quang Ninh theaHop d6ng yays6 2/DLHH-DQH ngay 1 thang 4 nam 2014 nham rnuc dichky guy van Ngan hangthuongmai c6phan ky thuong Vi~t Nam - Chi nhanhQuang Ninh dS xin c~p gi~yclnrng nhanrna s6 kinh doanhtarn nhap tai xu~t hang hoa. Khoan yay nay co thai han 5 nam, dao h~n ngay 1 thang 4 nam 2019va khong chiu iai.

(ii) Khoan yay dai h~n 1.980.000 CNY tuong duong 6.739.200.000VND tu Luen Wah Trading Co.,Ltd. (Hong Kong) thea Hqp d6ng s6 lILC-HK ngay 10 thang 4 nam 1998. Khoan yay nay co thaih~n 25 nam va khong chiu Jai.

32

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Cdng ty cA ph~n D~ily Himg hai Vi~t NamThuyetminh bao cao tai chinh rieng gifra nien dQchoIcy sau thang k~t thucngay 30 thang 6 nam 2016 (ti~p theo)

M§u B 09a - DN(Ban hanh thea Thong tus6200120141TT-BTC

ngay 2211212014cuaB<)Tai ehinh)

20. VAn e8 phAn

V6n c6 phAndiroc duyet va dii phat hanh cua Cong ty la:

30/6/2016s6 c6 phi~u VND

11112016s6 c6 phi~u VND

V6n c6 ph~n dmlc duy~tvadii phat hanh 11.650.000 116.500.000.000 11.650.000 116.500.000.000

s6 c6, phi~u dang hru hanhCo phieu pho thong 11.650.000 116.500.000.000 11.650.000 116.500.000.000

c6 phieu ph6 thong co rnenh gia la 10.000 VND. M6i c6 phieu ph6 thong nrong irng voi mot phieubieu quyet tai cac cuoc hop c6 dong cua Cong ty. Cac c6 dongdiroc nhan c6 nrc rna Cong ty congb6 vao rung thai diSm. T~t ca c6 phiSu ph6 thOng d~u co th(rt\)' uu tien nhu nhau d6i vO'itai sancon ll;licua Cong ty. Cac guySn l<,Yicua cacc6 phiSu dii du<,YcCong ty mua Il;lidSu bi tl;lmngirngcho t6'i khi chUng du<,Ycpilat Mnh Il;li.

21. C8 tue

Tl;licuoc hQP ngay 25 thang 5 nam 2016, Dl;lihQi d6ng c6 dong dii guySt dinh pMn ph6i khoan c6t(rc 23.300.000.000 VND (2.000 VND tren motc6 phiSu) (2015: 19.805.000.000 VND (1.700 VNDtren mot c6 phiSu)).

22. Cae quy khae thuQe nguBn vAn ehuSO' hfru

(a) Quy d~u to' va phat tri~n

Quy dAuillva phat triSn du<,Yctrich I~p tir l<,Yinhu~n chua phiin ph6i thea nghj guySt cua Dl;lihOid6ng c6 dong. Quy nay du<,Ycthanh I~p nhim ml)c dichrna rong kinh doanh trong tuong lai.

(b) Cac quy khac thuQCvan chii sO-huu

Tl;lingay 30 thang 6 nam 2016, s6 du cac guy khac thuoc v6n chusahuu ba? g6m guy dl)'t~utangv6n diSu l~ 11.650.000.000 VND (1/1/2016: 11.650.000.000 VND) va guy doi ngol;liphat trien kinhdoanh 1.656.703.776 VND (1/1/2016: 1.084.417.453 VND).

34

Cdng ty cA ph~n D~i ly Hang hai Vi~t NamThuy~t minh bao cao tai chinh rieng gifra nien di) chokY sau thang k~t thucngay 30 thang 6 nam 2016 (ti~p theo)

Mfiu B 09a - DN(Ban hanh thea Thong tus6 20012014ITT-BTC

ngay 2211212014cuaB{J Tai ehinh)

23. Cac khoan muc ngoai Bang din dBi k~ toan

30/6/2016TuongdlfO'ng

VND

11112016

Nguyen t~ Nguyen t~Tuong durmg

VND

USD 2.956.247 USD 65.806.057.219 2.823.881 USD 63.353.988.584

(b) Taisan thue ngoai

Cac khoan ti~n thue t6i thieu phai tra eho cac hop d6ng thue hoat dQng kh6ngduochuy ngang nhusau:

30/6/2016VND

11112016VND

Trang yang mot namTir hai d~nnam namSau nam nam

5.333.734.40412.824.890.30261.908.810.845

3.811.708.58210.620.899.10362.924.659.994

80.067.435.551 77.357.267.679

II

N

35

Cdng ty cA ph~n D~i ly Hang hili Vi~t NamThuyet minh bao cao tai chinh rieng giii'a nien dQcho ky sau thang k~t thucngay 30 thang 6 nam 2016 (ti~p theo)

Miu B09a-DN(Ban hanh thea Thongtic s6 20012014ITT-BTC

ngay 22/1212014 cua B9 Tai chinh)

24. Doanh thu cung c~p djch vy

Doanh thu cung dp dichVI) thS hien t6ng gia tri dich VI) dii cung dp, khong bao g6mthue gia trigia tang.



Doanh thu daiIy v~n taiDoanh thu kho ngoai quanDoanh thu daiIy tim reiDoanh thu cho thue phirong tienDoanh thu tarn nhap tai xuAtDoanh thu kiem kienDoanh thu daiIy linerDoanh thu cung cApdichVI) tauDoanh thu cho thue kho, khach sanDoanh thu dichVI) khac

234.089.748.43448.226.168.76825.524.028.62324.166.067.9399.978.160.8369.963.836.9859.845.569.6489.619.489.6664.976.943.2354.821.343.483

237.225.941.26356.145.399.61925.278.371.78534.779.903.5649.721.481.6509.888.903.029

13.454.279.6057.083.077.1552.672.736.6644.231.860.106

381.211.357.617 400.481.954.440

25. Gia vBn djch vy cung c~p



Chi phi nhan congChi phi khAu haoChi phi dich VI) mua ngoaiChi phi khac

35.240.096.7074.804.972.096

280.840.278.64212.702.028.971

35.456.954.6384.998.687.656

299.874.089.02618.960.452.770

333.587.376.416 359.290.184.090

36

Cfmg ty C6 phftn D~i ly Hang hai Vi~t NamThuyet minh bao caotai chinh rieng gifra nien de}cho ky sau thang k~t thucngay 30 thang 6 nam 2016 (ti~p theo)

M~DB 09a-DN(Ban hanh thea Thong tus6 200120141TT-BTC


26. Doanh thu hoat dQng tai chinh

Ky SaD thang k~t thuc ngay30/6/2016 30/6/2015


C6 nrc va loi nhuan diroc chiaLai tiSn giriLai tir thanh Iy cac khoan dAutuali chinhLai chenh I~chcy gia h6i doai

4.816.165.8952.064.015.354

1.866.471.359

26.483.930.7118.746.652.608

9.820.016.9691.850.755.237

12.922.448.2831.890.710.222

27. Chi phi tai chinh

Ky SaD thang k~t thuc ngay30/6/2016 30/6/2015


DlJ phong t6n th:1tdAuilltai chinhL6 chenh lechcy gia h6i doaiL6 chenh lechcy gia h6i doai do danh gia laiChi phi tai chinh khac

973.324.085683.807.19074.338.649

1.464.279.571

22.540.000

1.731.469.924 -I1.486.819.571

28. Chi phi quan ly doanh nghi~p;c

Ky SaD tbang k~t thuc ngay30/6/2016 30/6/2015

VND VNDChU'asoat xct

Chi phi nhan congChi phi kh:1u haoChi phi dich Vl,l mua ngoaiChi phi khac

3.402.385.7151.260.043.990

11.859.786.1286.011.585.342

3.828.123.4401.597.032.467

12.104.128.6285.191.057.945

22.533.801.175 22.720.342.480

37

Cong ty cA phin D~i Iy Hang hai Vi~t NamThuy~t minh bao cao tai chinh rieng gifra nien dQcho ky sau thang k~t thucngay 30 thang 6 nam 2016 (ti~p theo)

M~uB 09a-DN(Ban hanh thea Thongtics6 200120141TT-BTC

ngay2211212014 ella B{jTai ehinh)

29. Thu nh~p khac

Ky sau thang k~t tlnicngay30/6/2016 30/6/2015


X6a s6 cac khoanno phai tra kh6ng xac djnh d6i tU911gUti do thanh Iy tai san e6 dinhCac khoan khac

301.438.965

29.073.870

7.254.874.4941.000.000

161.988.937

330.512.835 7.417.863.431

30. Chi phi kinh doanh theo y~u ta



Chi phi nhan e6ngChi phi khfru haoChi phi dich vu mua ngoaiChi phi khac

38.642.482.4226.065.016.086

292.700.064.77018.713.614.313

39.285.078.0786.595.720.123

311.978.217.65424.151.510.715

38

Cong ty Cc3phAn D~ily Hang hai Vi~t NamThuyet minh bao cao tai chinh rieng gifra nien dQ chokY sau thang k~t thucngay 30 thang 6 Dam 2016 (ti~p theo)

M§uB09a-DN(Ban hanh theo ThOng tus620012014ITT-BTC


31. Thu~thu nh~p

(a) Ghi nh~D trong bao clio k~t qua hoat dQng kinh doanh



Chi phi thu~ hi~n hanhNam hien hanh 5.537.210.374 10.286.062.980

(b) D8i chi~u thu~ suit thuc t~



Loi nhuan k~ toan truce thue 32.429.552.933 50.800.794.287

Thu~ tinh theathue su~t cua CongtyChi phi khong duoc khau trir thu~Thu nhap khong bi tfrih thue

6.485.910.58714.532.966

(963.233.179)

11.176.174.7431.275.791.970

(2.165.903.733)

5.537.210.374 10.286.062.980II

(c) Thu~ suit ap dung

Thea cac di~ukhoan trong Gi~y chirng nhan dangky doanh nghiep,Cong ty co nghia VI,l nop chaNhit nu&c thu~ thu nMp thea muc thu~ su~t thong thuong. Muc thu~ su~t thu~ thu nh~p thOngthuong ap dl,lng cha daanh nghi~p chua tinh cae uu dai lit 20% (2015: 22%).

39

Cong ty caph in D~i If Hang hili Vi~t NamThuyet minh bao cao tai chinhrienggifra nien dQ chokY sau thang k~t thucngay 30 thang 6nam 2016(ti~p theo)

Mfiu B 09a - DN(Ban hanh thea Thong tus620012014ITT-BTC


32. Cac giao djch chu y~u vOi cac ben lien quan

Ngoai cacs6 dir voi ben lien quan diroc trinh bay tai cacthuyetminh khac cua bao cao tai chinhrieng gitta nien dQ, trong ky Cong ty co cac giao dich chu ySu voi cac ben lien quan nhir sau:

Ghi tr] giao djchKy sau thang k~t thuc ngay30/6/2016 30/6/2015


Cdng ty meTang Cong ty Hang hai Vi~t NamChia c6 nrcChi phi thue van phongTi~n dien phai tra

465.522.1805.750.805

5.947.800.000466.344.150

9.154.485

Cdc ben lien quanCong ty ca ph~n B:it dQngsan B~iIy Hang hai Vi~t NamDoanh thu cho thue van phongGop v6n di~u I~ b&ngti~nNMn ti~n Slr d"mg dfrt va I~ phi trtr&c b1;ldfrta s6 1,BSn Van £)6n, Qu~n 4, TP.HCMNh~n ti~n ph1;ltch~m nQP ti~nSlr d"mg dfrt va I~ phitrtr&c b1;ldfrt a s6 1, BSn Van £)6n, Qu~n 4, TP.HCM

50.978.180 63.862.9201.940.000.000

39.180.959.052

767.481.206

Cong ty TNHH NYK Line Vi~t NamC6 tuc dUQ'cchia 8.934.416.969

Cong ty TNHH China Shipping Viet NamC6 tuc dugc chia .Doanh thu cung clip dich vl,lChi phi dich VI,I phili tra

3.925.765.895153.714.040

6.762.920916.934.040314.479.920

Cong ty ca ph~n Vinalines Logistics Viet NamC6 tuc dugc chia .Doanh thu cung clip dichVI,I 12.339.256

25.000.0007.046.235

Cong ty ca ph~n Cang Ba N~ngChi phi dich VI,I phili tril 361.203.629 276.948.560

Cong ty ca ph~n Cang Hai PhOngDoanh tI1U cung clip dichVI,I

Chi phi dich VI,I phili tril 309.574.52030.123.000

775.893.322

40

Cdng ty cfi phAn D~i ly Hang hai Vi~t NamThuyet minh bao cao tai chinh rieng gifra nien dQ cho ky sau thang k~t thucngay 30 thang 6 nam 2016 (ti~p theo)

M~uB09a-DN(Ban hanh thea Thong tus6 20012014ITT-BTC

ngay 2211212014cuaBi) Tai chinh)

Gia tr] giao djchKy sau thang k~t thuc ngay30/6/2016 30/6/2015

VND VNDChua soatxet

Cdng ty CB phAn DAu tu Cang Cai LanDoanh thu cung c~p dich vu 14.617.420 19.394.416

Cong ty TNHH MTV V~n tai Bi~n DongDoanh thu cung cap dich vuChi phi dich VI,l phai tra

10.290.908 26.236.363300.000

Cong ty C8 phAn V~n tai bi~n Vi~t NamDoanh thu cung cap dich vu 28.500.000 132.316.365

Cdng ty CB phAn Cang Nha TrangChi phi dich vu phaitra 164.610.701 113.191.380

Cfmg ty CB phAn Cang Cam RanhChi phi dich VI,l phai tra 11.172.490

Cdng ty CB phAn Cang Ngh~ TlnhChi phi dich vu phai tra 369.519.754

Cong ty CB phAn Cang CAn ThO"Chi phi dich VI,l phai tra 37.281.000

Cong ty V~n tai bi~n Container VinalinesDoanh thu cung c~p dichVI,l 9.911.364

Cong ty V~n tai bi~n VinalinesDoanh thu cung cap dichVI,l 216.450.000 254.544.000

Thanh vien Ban Giam dBe va HQi dAng Quan trjTiSn luongPhl,lcapThuc'mg

3.697.709.071239.910.000471.981.067

3.836.494.505400.400.000

56.950.000

41

Cong ty cA phAn D~i ly Hang hai Vi~t NamThuy~t minh bao cao tai chinh rieng giii'a nien dQchokY sau thang k~t thucngay 30 thang 6 nam 2016 (ti~p theo)

M~u B 09a-DN(Ban hanh thea Thong tus6 200120141TT-BTC

ngay 2211212014cuaBtl Tai ehinh)

33. Sl}'ki~D sanngay tren bang dindBi k~toan

Theo Nghi quyet s6 09/20 16INQIHDQT-NK3-TYHK ngay 4 thang 7 nam 2016, H9i d6ng quan tricua Cong ty C6 phan Dai Iy Hang hai Vi~t Nam da quyet djnh cham dirt hop d6ng lien doanh voiChina Shipping Regional Holdings Pte. Ltd va giai thS Cong ty TNHH China Shipping Viet Nam.Ban Giam d6c Cong ty da I~pdir phong tuong irng voi phan 16 ganh chiu tirlien doanh va cho r~ngse thu h6i duoc gia tri can lai cuakhoan dfiu nr nay khi lien doanh giai thS.


Nguy~n Luong HuyKi taem t6ng h(yp

Vo Trung Th~ngPha ban Tai ehinhKi tocin

Nguoi I~p:

42

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