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

Cdngty cA ph§nf)~i ly Hang hai Vi~t Nam

Bao cao tai chinh rieng cho namkSt thucngay 31 thang 12 nam 2015

Cdng ty cA phftn D~i ly Hang hili Vi~t NamThong tin v~ Congty

Quy~t djnh s6 5099/QD-BGTVT

Gi~y clnmg nh~n dang~Ydang kY doanh nghi~p so 4103005432

0300437898

~c,)

ngay 30 thang 12 nam 2005

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

Gi~y chirng nhan dangky doanh nghiep cua Cong ty dii diroc diSuchinh nhieu Iftn, va Iftn diSu chinh gftn day nhat la Gi~y chirngnhan dangky doanh nghiep s6 030043789S-ngay 13 thang 12 nam2013. Gi~y chirng nhan dang ky doanh nghiep va cac gi~y diSuchinh do So KS hoach va Dftutir Thanh pho H6 Chi Minh c~p.

HQi dBng Quan tr] Ong Pham Manh CUOngOng Vfl Xuan TrungOng Nguyen Hoai AnOng Hoang Hoa PhongOng Trinh VU KhoaBa Nguyen Thi Thanh TrangGng U\ Anh Tu~n

Ban Ki~m soat Gng Hoang Vi~tGng NguySn M1;lnhHungGngLeHoangGng Vu XliIIn HungBa D~ng Thi H6ng Lien

Ban Ghim d6c Gng Vu Xuan TrungGng Hoang Hoa PhongGng Trinh VU KhoaBa NguySnThi Thanh Trang

Trl} sO'dang kY Lftu 5, toa nha PetrolandS6 12 dUOngTan TraoPhuOng Tan PhliQu~n 7, Thanh ph6 H6 Chi MinhVi~tNam

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

Chu tichPho Chu tichUy vienUy vienUy vienUy vienUy vien

TruOng Ban KiSm soMThanh vienThanh vienThanh vienThanh vien

T6ng Giam d6cPho T6ng Giam d6cPho T6ng Giam d6cPho T6ng Giam d6c

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

Cong tycA phAn Dai ly Hang hili Vi~t NamBao cao cua Ban GiamaBc

Ban Giam d6e Cong ty C6 phfrn Dai Iy Hang hai Vi~t Nam ("Cong ty") trinh bay bao cao nay vabao cao tai chinh rieng dinh kern cua Cong ty eho nam kSt thuc ngay 31 thang 12 nam 2015.

Ban Giam d6e chiu trach nhiem I~p va trinh bay bao cao tai chinh rieng thea cac Chu~n mile KStoan Viet Nam, ChS d(>KS toan doanh nghiep Vi~t Nam va cac quy dinh phaply co lien quan dSnvi~e I~p va trinh bay bao cao tai chinh t6ng hQP. Theo y kiSn cua Ban Giam d6e Cong ty:

(a) bao cao tai ehinh riengducc trinh bay tir trang 5 dSn trang 44 dii phan anh trung thuc vahop Iy tinh hinh tai ehinhtruce hop nh~t cua Cong ty tai ngay 31 thang 12 nam 2015, kStqua ho~t d(>ngkinh doanh va Iuu ehuy~n ti~n t~ truae hgp nh~t eua Cong ty eho nam kStthue eung ngay, phu hgp vai cae Chu~n mile KS toan Vi~t Nam, ChS d(>KS toan doanhnghi~p Vi~t Nam va cae quy dinh phap Iy co lien quan dSn vi~e I~p va trinh bay bao eao taiehinh; va

(b) t~i ngay I~p bao cao nay, khong co Iy do gi d~ Ban Giam d6e Cong ty eho ring Cong ty sekhong th~ thanh toan cae khoan ng phai tra khi dSn h~n.

T~i ngay I~p bao cao nay, Ban Giam d6e Cong ty dii phe duy~t phit hanh bao eao tai ehinh riengnay.

Thanh ph6 H6 Chi Minh, ngay 29 tl1afig;3~niim2016

2

KPMG Limited Branch10" 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 KIEM ToAN DOC L~P

Kinh gfri caccA dongCdng ty cA phAn D~iIy Hang hai Vi~t Nam

Chung t6i dii kiem toan bao cao tai chinh rieng dinh kern cua Cong ty C6 phfrn Dai Iy Hang haiVi~t Nam ("C6ng ty"), bao g6m bang can d6i kS toan rieng tai ngay 31 thang 12 nam 2015, baocao kSt qua hoat dQng kinh doanh rieng va bao cao luu chuyen tiSn t~ rieng lien quan cho nam kStthuc cling ngay va cac thuyet minh kern thea diroc Ban Giam d6c Cong ty phe duyet phat hanhngay 29 thang 3 nam 2016, duoc trinh baytir trang 5 dSn trang 44.

Tnieh nhiem cua Ban Giam dBe

Ban Giam d6c Cong ty chiu trach nhiern I~p va trinh bay trung thuc va hop ly bao cao tai chinhnay thea cac Chu&n muc KS toan Vi~t Nam, ChS dQ KS toan doanh nghiep Vi~t Nam va cac quydinh phap Iy co lien quan dSn vi~c I~p va trinh bay bao cao tai chfnh, va chiu trach nhi~m vS ki@msoat nQibQ rna Ban Giam d6c xac dinh la dn thiSt d@dam bao vi~c I~p bao cao tai Ghinh kh6ngco sai sot trQng ySu do gian I~n hay nli.§.rn:Ifrn.

Traeh nhi~m eua ki~m toan vien

Trach nhi~m cua chung t6i la dua ra y kiSn vS bao cao tai chfnh nay dlJa tren kSt qua ki@mtoancua chung t6i. Chung t6i dii th~rc hi~n c6ng vi~c ki@mtoan theo cac Chu&n mvc Ki@mtoan Vi~tNam. Cac chu&nmvc nay yeu du chung t6i tuan thu chu&nmvc va cac quy dinh vS d~o duc nghSnghi~p va I~p kS ho~ch va thlJc hi~ncUQc ki@mtoan d@d~t duQ'c s~rdam bao hqp Iy vS vi~c li~ubao cao tai chfnh co con sai sot trQng ySu hay kh6ng.

C6ng vi~c ki@mtoan bao g6m vi~c th~rchi~n cac thu wc nh~.mthu th~p cac b~ng chung ki@mtoanvS cac s6 li~u va cac thuySt minh trong bao cao tai chfnh. Cac thu t\lCduQ'c IlJa ch9n dva tren xetdoan cua ki@mtoan vien, bao g6m danh gia rui ro co sai sot tr9ng ySu trong bao cao tai chfnh dogian I~n hoijc nh§.m Ifrn. Khi thvc hi~n cac danh gia rui ro nay, kiSm toan vien xem xet ki@msoatnQi bQ cua C6ng ty lien quan t6i vi~c I~p va trinh bay bao cao tai chinh trung thlJc va hqp Iy nh~mthiSt kS cac thu wc kiSm toan phli hQp v6i tinh hinh th~rc tS, tuy nhien kh6ng nh~m m\lc dfch duara y kiSn vS hi~u qua cua kiSm soat nQibQ cua C6ng ty. C6ng vi~c kiSm toan cling bao g6m vi~cdanh gia Hnh thfch hqp cua cac chinh sach kS toan dUQ'cap d\lng va tinh hqp Iy Cltacac UO'CtinhkS toan cua Ban Giam d6c, cling nhu danh gia vi~c trinh bay t6ng thS bao cao tai chfnh.

Chung t6i tin r~ng cac b~ng chung kiSm toan rna chung t6i thu dUQ'cla d§.ydu va thfch hQp lamcO"so·cho y kiSn kiSm t03n cua chung t6i.

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,

y ki~D ella ki~m toan vien

Theo y kiSn cua chung toi, bao cao tai chinh rieng dii phan anh trung thuc va hop ly, tren cac khiacanh trong yeu, tlnh hlnh tai chinhtnrochQ'PnhatcuaCong ty C6 phan Dai Iy Hang hai Vi~t Namtai ngay 31 thang 12 nam 2015, kSt qua hoat dong kinh doanh va hru chuyen tiSn t~ truce hQ'Pnh§.t trong nam kSt thuc Cling ngay, phu hop voi cac Chu§.n mire KS toan Viet Nam, ChS d9 KStoan doanh nghiep Vi~t Nam va cac quy dinh phap Iy co lien quan dSn viec I~p va trinh bay baocao tai chinh.

Chung toi khong dira ra y kiSn loai tnr nhung muonhru y toi Thuyet minh 33 trong Bao cao taichinh vS khoan cong ng dang tranh ch§.p v6'i Manuchar Hong Kong Limited va Cong ty TNHHManuchar Vi~t Nam. Hj~n t~i, cac congty nay dang kh6'i ki~n Congty ve vi~c phai thanh toancac khoan ng tien hang lien quan dSn cac hgp d6ng mua ban hang hoa trong nam 2008 cling liiiphat sinh. DSn thai diSm phM h<'mhbaa cao nay vfrn chua co phan quySt cu6i ClIngve cacVl,l ki~nneu tren va cac ben dang trong qua trinh dam phan th6ng nh§.t dlJ thao hoa giai ngoai toa.

Baa cao tai chinh rieng CllaCong ty cho nam kSt thuc ngay 31 thang 12 nam 2014 dugc kiSm toanb6'i m9t congty kiSm toin khic va congty kiSm toin nay dii dua ray kiSn ch~p nMn toan ph~ftd6i v6'i bio cia tai chinh nay trong bio cia kiSm to in ngay 31 thing 3 nam 2015 kern theo'vftncr~dn nh§.n m~nh lien quan dSn khoan nQ'tiem tang phit sinh tu tranh ch§.pv6'i cic ben thu ba.

Chi nMnh Cong ty TNHH KPMG t~i Thanh ph6 H& Chi MinhVi~

NguySn Thanh NghjGifty chung nh~n dang ky hanh nghekiSm toin s6 0304-2013-007-1

Ph6 T6ng Giam a6c

Thanh ph6 H6 Chi Minh, ngay 29 thing 3 nam 2016

4

~----------~~~-~-~--~~~~~~~~~~~~~~~~~~~ . - - - -----

Cdng ty cA ph§n D~ily Hang hai Vi~tNamBang dindai k~toan rieng t~ingay31thang 12nam 2015

M§uB 01-DN(Ban hanh theo Thong tus6 200120141TT-BTC

ngay22/1212014cuaB(J Tai ehinh)

Mil Thuyet 31112/2015 11112015sa minh VND VND I

;;;

TAl sAN

Tai san ng~n han100 370.092.908.944 351.198.236.892

(100= 110+ 120+ 130+ 140+ 150)

Ti~n va cac khoantuong duongti~n 110 5 179.009.997.707171.122.463.380Ti~n 111 114.509.997.707 111.518.463.380Cac khoan tuong duong ti~n 112 64.500.000.000 59.604.000.000

D§u nr tai chinh ng~n han 120 37.000.000.000 32.000.000.000Dftu tir nam gitr d~n ngay dao han 123 6a 37.000.000.000 32.000.000.000

Cac khoan phai thu ng~n han 130 144.731.314.322 135.079.756.721Phai thu ngan han cua khach hang 131 7 115.444.223.162119.968.949.280Tra tnroc cho nguoi ban ngan han 132 2.432.934.162 1.035.952.126Phai thu ngan han khac 136 8a 35.894.774.560 22.520.146.061DI,I'phong phai thu kho doi 137 9 (9.040.617.562) (8.445.290.746)

Hang tAn kho 140 175.500 5.791.500

Tai san ng~n han khac 150 9.351.421.41512.990.225.291. ,Chi phi tra tnroc ngan han 151 630.869.548 4.906.770.351Thu~ gia tri gia tang duoc khau tnr 152 8.518.282.718 7.857.368.497Thu~ phai thu Nha mroc 153 15b 202.269.149 226.086.443

Cdc thuyet rninh tlinh kern lab(J ph(m h(YJJthanh euaMo eao tai ehinh rieng nay5

Cong ty cfi ph in Dai If Hang hai Vi~tNamBang dind6i k~ toan rieng tai ngay 31 thang 12 nam 2015 (ti~p theo)

M~uB 01-DN(Ban hanh thea Thong tus6 200120141TT-BTC

ngay 22/1212014cuaB¢ Tai ehinh)

Mil Thuyet 31112/2015so minh VND

11112015VND

Tai san dai han200 190.395.785.505 235.521.156.422

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

Cac khoan phai thu dai han 210 7.954.789.470 7.663.122.270Phai thu dai han khac 216 8b 7.954.789.470 7.663.122.270

Tili san ec1 dinh 220 80.159.250.263 73.310.747.571Uii san c6 dinh hfru hinh 221 10 60.446.768.406 53.342.032.650

Nguyen gia 222 134.518.875.233 120.402.682.336Gia tri hao man lily ki 223 (74.072.106.827) (67.060.649.686)

Tai san c6 dinh vo hinh 227 11 19.712.481.857 19.968.714.921Nguyen gia 228 22.331.234.828 22.331.234.828Gia tri hao man lilyki 229 (2.618.752.971) (2.362.519.907)

BAt dQng san d~u to' 230 12 49.801.071. 781 55.624.547.741Nguyen gid 231 74.584.104.356 79.412.091.656Gia tri hao man lilyki 232 (24.783.032.575) (23.787.543.915)

Ta] san dO-dang dai han 240 305.518.229 73.663.177.322Xay dung co ban do dang 242 l3 305.518.229 73.663.177.322

D~u to' tili chinh dai han 250 6b 49.798.005.790 20.936.609.321D~u ttr vao cong ty con 251 37.392.586.378 6.341.370.000D~u tir vao cac cong ty lien doanh,lien k~t 252 3.175.492.779 6.334.032.779D~u tu gop v6n vao dan vi khac 253 11.589.789.363 11.585.694.230DIJ phong d~u nr tai chinh dai han 254 (2.359.862.730) (3.324.487.688)

Tai san dai han khac 260 2.377.149.972 4.322.952.197Chi phi tra tnroc dai h~n 261 2.377.149.972 4.322.952.197

TONG TAl SAN270 560.488.694.449 586.719.393.314

(270 = 100 + 200)

Cae thuyit minh dinh kem lab9phgn h9']Jthanh eLLabao eao tai ehinh rieng nay6

Cong tycsph§n D~ily Hang hai Vi~t NamBang din dBik~ toan rieng tai ngay 31 thang 12 nam 2015 (ti~p theo) ~

,I

Mftu B 01-DN-

(Ban hanh theo ThOng tu s6 20012014ITT-BTCngay 2211212014 cua B(J Tai ehinh)

Mil Thuyet 31112/2015 11112015s8 minh VND VND

NGUONVON

NQ PHAI TRA. (300 =310 + 330) 300 275.456.462.414 331.794.348.111

NQ'ngin han 310 260.508.772.264 316.824.377.961Phiii tra nguoi hapngan han 311 14 84.013.518.902 104.457.790.709Nguoi mua tra tien truce ngan h1;lTI 312 20.226.015.048 19.799.288.560ThuS va cac khoan phiii nQPNha mroc 313 15a 14.395.364.675 39.065.172.666Phai tra nguoi lao dQng 314 40.746.902.010 45.351.058.062Chi phi phai tra ngan han 315 7.054.001.263 10.718.969.544Doanh thu chua thirc hien nganhan 318 200.000.000Phai tra ngan han khac 319 16a 87.172.844.581 89.752.707.408Quy khen thuong, phuc loi 322 17 6.700.125.785 7.679.391.0l2

NQ'dai han 330 14.947.690.150 14.969.970.150Chi phi phai tra dai h1;l11 333 500.000.000 500.000.000Phai tra dai h1;l11khac 337 16b 707.770.150 658.770.150Vay dai han 338 18 13.739.929.000 13~8·11".20GtO(t)Q

VON cnu so nnu(400 = 410) 400 285.032.232.035 254.925.045.203

VBn chit SO' hfru 410 19 285.032.232.035 254.925.045.203V6n c6 phan 411 20 116.500.000.000 116.500.000.000

C6phieu ph6 thongc6 quyenbieu quytt 411a 116.500.000.000 116.500.000.000

Quy dAunr va ph~t tri~n 418 22 74.261.208.991 56.397.655.039Quy khac thuoc von chi! sa huu 420 22 12.734.417.453 12.311.461.686LQ"inhuan sau thue chua phiin ph6i 421 81.536.605.591 69.715.928.478

LNST chua phan ph6i lflyki d~ncu6i narn tru6"c 421a 24.538.467.644 20.687.110.330LNST chua phan ph6i narn nay 421b 56.998.137.947 49.028.818.148

TONG NGUON VON 440 560.488.694.449 586.719.393.314(440 =300 + 400)

Nguai l~p:

Vo Trul1g Th~l1gPh6 ban Tai chinhKi toem

Truo-ng ban Tai chinhKi toem

Cac thuyh rninh dinh kern la br}ph(m h(yp thanh cua baa cao tili chinh rieng nay7

Cdng ty csph~n D~ily Hang hai Vi~t NamBao cao k~t qua hoat d{}ngkinh doanh rieng cho nam k~t thuc ngay 31 thang 12 nam 2015

Milu B 02 -DN(Ban hanh theo Thong tu so 200120141TT-BTC

ngay 2211212014cuaBr;5Tai ehinh)

Ma Thuyet 2015 2014sa minh VND VND

Doanh thu cung dp djch vI}. 01 24 863.530.535.637 842.984.626.743

Ghi van djch VI}.cung dp 11 25 774.970.097.706 747.762.099.211

Lc;rinhu~n gQP (20 = 01 - 11) 20 88.560.437.931 95.222.527.532

Doanh thu hoat d(>ngtai chinh 21 26 59.057.1 09.074 40.633.728.852Chi phi tai chinh 22 27 4.180.871.145 3.347.608.208

. Trong do: Chiphi liii vay 23Chi phi quanly doanh nghiep 26 28 79.203.250.276 84.28l.l58.511

Lei nhu~n thuAn tir hoat dQng30 64.233.425.584 48.227.489.665kinh doanh (30 = 20+ 21 - 22 - 26)

Thu nhap khac 31 29 5.516.790.984 11.931.183.032Chi phi khac 32 2.165.769.694 727.433.380

Lc;rinhu~n khac40 3.351.021.290 11.203.749.652(40=31-32)

Lc;rinhu~n k~toan trurrc thu~50 67.584.446.874 59.431.239.317(50 = 30+ 40)

Chi phi thu~ TNDN hi~n hanh 51 31 10.586.308.927 9.941.419.011

Chi phi thu~ TNDN hoan Il;li 52 31 461.002.158

Lc;rinhu~n sau thu~ TNDN60 56.998.137.947 49.028.818.148

(60 = 50 - 51 - 52)

Nguoi l~p:

Giam d6e Tai ehinhTruong ban Tai ehinh K~ toan

veTrung ThingPho ban Tai ehinh K~ t an

Cdc thuyet minh dinhkern la br;5phdn h9'Pthanh cua bao cao tai ehinh rieng nay8

Cdng ty cA phin D~i ly Hang hai Vi~t NamBao cao hru chuyen ti~n t~ rieng cho nam k~t thuc ngay 31 thang 12 nam 2015(Phuong phap true ti~p)

Miu B 03-DN(Ban hanh theo Thongtu s620012014ITT-BTC

ngay22/1212014cuaB(J Tid chinh)

Ma Thuyetso minh

2015VND

2014VND

1- LUU CHUYEN TIEN TUHO~T DQNG KINH DOANH

1. TiSn thu nr cung ciip dichV1,l vadoanh thu khac 01 868.481.988.243 834.303.059.699

2. TiSn chi tra cho nguoi cung ciip hanghoa va dich vu 02

3. TiSn chi tra cho nguoi lao dong 035. TiSn chi n9P thuS thu nhap doanh

nghiep 056. TiSn thu khac til' hoat d9ng kinh

doanh 067. TiSn chi khac cho hoat dong kinh

doanh 07

(876.014.601.825) (800.051.522.038)(111.769.573.158) (89.999.183.194)

(12.735.738.772) (8.294.739.293)

2.091.162.282.539 1.645.219.576.567

(1.945.121.091.756) (1.542.292.680.432)

LU'u chuyen ti~n thuAn tir hoat dQngkinh doanh

08 14.003.265.271 38.884.511.309

11-LUU CHUYEN TIEN TU HO~ T DQNG DAU rtr1. TiSn chi d~ mua slim, xay dung tai

san c6 dinh va cac tai san dai hankhac 21 (30.823.773.086) (11.720.114.604)

2. TiSn thu tir thanh Iy, nhuong ban taisan c6 dinh cac tai san dai han khac 22 672.607.273 749.090.908

3. Ti~n chi cho vay, mua cac cong cu nocua cac don vi khac 23 (31.000.000.000) (33.000.000.000)

4. Ti~n thu h6i cho vay, ban I~i cac congcv n9· cua cac don vi khac 24 26.000.000.000 4.000.000.000

5. Ti~n chi d~u tu gop v6n vao cac donvi khac 25 (1.940.000.000) ( 1.072.836.000)

6. Ti~n thu h6i til' d~u tu gop v6n vaocac don vi khac 26 16.058.448.283 10.540.000.000

7. Ti~n thu 11iicho vay, c6 tuc va Iginhu~n dugc chia 27 26.445.770.032 30.266.716.076

LU'u chuy~n ti~n thuAn tir ho~t dQng30 5.413.052.502 (237.143.620)

dAu to'

Oic thuydt rninh dinh kernIii b(Jph(in h(yp thanh cuaMo cao tili chinh rieng nay9

Cdng ty Ct. ph AnD~i If Hang hai Vi~t NamBao cao hru chuyen ti~n t~ rieng cho nam k~t thuc ngay 31 thang 12 nam 2015(Phuong phap true ti~p - ti~p theo)

M§u B 09-DN(Ban hanh thea Thong t1£s6 200120141TT-BTC

ngay 2211212014 cua B<5Tai ehinh)

Mil Thuyetso minh

2015VND

2014VND

111-LUU CHUYEN TIEN TifHO~T DONG TAl CHiNH

3. TiSn yay ngan han, dai hannhan duoc 33 5.381.451.185 6.921.730.0034. TiSn chi tra no g6c yay 34 (5.381.451.185) (4.919.229.730)6. c6 nrc, IQ'inhuan dii tra chochu sahfru 36 (11.652.200.000) (11.656.600.000)

LU'uchuyen ti~n thu~n tir hoat dQng40 (11.652.200.000) (9.654.099.727)tai ehinh

LU'uchuyen ti~n thuan trong nam50 7.764.117.773 28.993.267.962

(50= 20+ 30 + 40)

Ti~n va cac khoan nrougduongti~n60 171.122.463.380 141.370.181.975

d~u namA.nhhU'On~cua thay d~itY gia ,hBidoai quy doi ngoai t~ doi ,:61tien va 61 123.416.554 759.013.443cac khoan nrong dU'O'DgtienTi~n va cac khoan nrong dtrong ti~n

70 5 179.009.997.707 171.122.463.380euBi nam (70= 50+ 60+ 61)

Nguoi lap:

Cdc thuyetminh tlinh kernfa b9ph(m h(lp thanh cua baa caotai chinh rieng nay10

Cdng ty C[j phftn f)~i ly Hang hai Vi~t NamThuyet minh bao cao tai ehinh rieng eho nam k~t thuc ngay 31 thang 12 nam 2015

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

ngay 22/1212014 cua Bo Tai ehinh)

Cac thuyet minh filly la b(>phan hop thanh va c~n duoc doc d6ng thai voi bao cao tai chinh riengdinh kern.

1. DO'nvi bao cao

(a) Hinh thirc SO' hiru v6n

Cong ty ce phan Dai ly Hang hai Viet Nam ("Cong ty") duoc c6 phan h6a til' Doanh nghiep nharuroc - Dai Iy hang hai Vi~t Nam thea Quyet dinh s6 5099/QD-BGVTT ngay 30 thang 12 narn2005 cua BQ Giao thong Van tai.

Ngay 22 thang 12 narn 2015, c6 phieu cua Cong ty b~t d~u duoc niern y~t trenSo' giao dich clnrngkhoan Ha NQi, rna clurng khoan VSA.

(b) Hoat dQngehinh

Cac ho~t dQng chinh cua Cong ty la: d~i Iy, kiSm d~m hang h6a; moi giai va djchVl,l hang hai; d~iIy tau biSn va d~i Iy hang hai; sim xu~t cac lo~i mi~ng d~m ky thu~t; v~n tai container bAngduongbQ; cho thue van phong; djchVl,l cung (rng tau biSn; xu~t nh~p khAu, mua ban, 4.li IykY gui hangh6a trong va ngoai nuac g6m: h6a ch~t phl,lcVl,l san xu~t (tri'rh6a ch~t c6 tfnh dQch~i m~nh), hangnong - hai san; v~n tai hang h6a bAng duong bQ va duo'ng thUy; b6c x~p hang h6a; d~i IykY guihang; v~n tai da phuong qu6c t~; djchVl,l lai d~t tau biSn; dichVl,l logistic; mua ban, cho thue vasua chua container; kinh doanh v~n tai biSn; kinh doanh kho bai; kinh doanh coSo'luu tru du lich:khach s~n (khOng kinh doanh khach s~n t~i tr~lso); dichVl,l khai thue hili quan.

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

Chu Icy san xu~t kinh doanh thong thuo'ng cua Cong ty nAm trong ph~m vi 12 thang.

(d) C~u true Cong ty

T~i ngay 31 thang 12 nam 2015, Cong ty c6 703 nhiin vien (1/1/2015: 706 nhan vien).

2. CO'sir l~p bao cao tili chinh

(a) Tuyen b6 v~ tuan thii

Bao cao tai chfnh rieng nay duQ'c I~p thea cac ChuAn ml,l'cK~ toan Vi~t Nam, Ch~ dQ K~ toanDoanh nghi~p Vi~t Nam va cac quy dinh phap Iy c6 lien quan d~n vi~c I~p va trinh hay bao caotai chinh. Cong ty cling I~p va phitt hanh rieng re bao cao tai chinh hqp nhk DS c6 thong tin d~ydu v~ tinh hinh tai chinh, k~t qua ho~t d(>ngkinh doanh va Iuu chuYSn ti~n t~ cua Cong ty, baocao tai chfnh rieng nay dn dUQ'cdQc cimg vai bao cao tai chfnh hqp nh~t clla Cong ty.

11

Cong ty caphin Dai ly Hang hai Vi~t NamThuyet minh bao cao tai ehinh rieng eho nam k~t thuc ngay 31 thang 12 nam 2015(ti~p theo)

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

ngay 2211212014cuaso Tai chinh)

(b) CO's6'do luong

Bao cao tai chinh, tnr bao cao hru chuyen tien t~, duoc l~p tren coSo'd6n tich thea nguyen t~c giagf>c. Bao cao luu chuyen tiSn t~ diroc l~p thea phuong phap tnrc tiep.

(e) Ky k~ toan nam

Ky k~ toan narn cua Cong ty latir ngay 1 thang 1 d@nngay 31 thang 12.

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

Dan vi tiSn t~ k~ toan cua Cong ty la D6ng Vi~t Nam ("VND"), cling la dan vi tiSn t~ duocSUdung cho muc dich l~p va trinh bay bao cao tai chinh.

3. Ap d1}.ngHU'(Yngd~n Ch~ d<}K~ tmin Doanh nghi~p m6'i ban hanh

Ngay 22 thang 12 nam 2014, BQ Tai chinh ban Mnh Thongtu sf>200/2014/TT-BTC huang d~nCh~ dQ K~ toan Doanh nghi~p ("Thong tu 200"). Thong tu 200 thay th@cho quy dinh vS Ch~ dQK@toan Doanh nghi~p ban hanh thea Quy~t dinh sf>15/2006/QD-BTC ngay 20 thang 3 nam 2006va Thong tu sf>244/2009/TT -BTC ngay 31 thang 12 nam 2009 cua BQ Tai chinh. Thong tu 200co hi~u l~c 45 ngay kS tu ngay ky va ap dl,lng choky k~ toan nam b~t dAu tu ho~c sau ngay 1thang 1 nam 2015.

KS tu ngay 1 thangI nam 2015, Cong ty dii ap dl,lng phi h6i tf>cac quy dinh cua ThOng tu 200.Nhfrng thay d6i quan trQng trong chinh sach k~ toan cua Cong ty va cac anh huo'ng d~n bao d.otai chinh cua Cong ty, n@uco, du9'c trinh bay trong thuy~t minh 4(a) duo-i day.

4. Tom t~tnhung chinh sach k~ toan chu y~u

Sau day la nhUng chinh sach k~ toan chu y~u dUQ'cCong ty ap dl,lng trong vi~c l~p bao cao taichinh nay.

(a) Cae giao dieh b~ng ngo~i t~

Cac giao dich b~ng cac don vi tiSn khacVND trong nam du9'c quy d6i sang VND thea1)'gia th~ct~ t;;tingay giao dich. Ty gia th~c t@ap dVng cho cac giao dich b~ng ngo;;tit~ du9'c xac dinh nhusau:

• Ty gia giao dich th~c t@khi mua ban ngo;;ti t~ la1)'gia kY k~t trong hQ'Pd6ng mua ban ngo;;tit~ gifra Cong ty va ngan hang thuang m;;ti.

• Ty gia giao dich th~c tS khi gop vf>nho~c nMn vf>ngop Ia1)'gia mua ngo;;ti t~ cua ngan hangnai Cong ty mo' tai khoan dS nh~n vf>ngop t;;tingay gop vf>n.

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Cong ty cA phAnD~i ly Hang hai Vi~t NamThuyet minh bao cao tai ehinh rieng eho nam k~t thuc ngay 31 thang 12 nam 2015(ti~p theo)

M~uB09-DN(Ban hanh thea Thong tus6 200120141TT-BTC

ngay 22/1212014 cua B(J Tai chinh)

• Ty gia giao dich thirc t~ khi ghi nhan no phai thu la 1)' gia mua ngoai t~ cua ngan hang noiCong ty nhan tiSn ill khach hang hoac d6i tac.

• Ty gia giao dich thuc t~ khi ghi nhan no phai tra la 1)'gia ban ngoai t~ cua ngan hang noi Congty du ki~n thanh toan khoan phai tra do,

• D6i voi cac giao djch mua s&mtai san hoac cac khoan chi phi thanh toan ngay bang ngoai t~,1)' gia giao dich thuc t~ la 1)' gia mua cua ngan hang noi Cong ty thirc hien thanh toan.

Cac khoan m\IC tai san va no phai tra co g6c b~ng dan vi tiSn t~ khac VND dugc quy d6i sangVND thea 1)' gia giao dich thvc t~ t~i ngay k~t tMc ky k~ toan, Ty gia giao dich thvc t~ khi danhgia I~i cac khoan ml,lctiSn t~ co g6c ngo~i t~ t~i ngay I~p bao cao tai chinh ougc xac dinh nhu sau:

• D6i v6i cac khoan ml,lc tiSn t~ co g6c ngo~i t~ la tai san (tiSn va phai thu): dung 1)' gia muango~i t~ cua ngan hang thuong m~i nai Cong ty thucrng xuyen co giao dich t~i ngay k~t thucky k~ toan, TiSn glri ngan hang b~ng ngo~i t~ dugc danh gia l~i thea 1)' gia mua ngo~i t~ cuachinh ngan hang nO'iCong ty glri tiSn ho?c rna tai khoan ngo~i t~,

• D6i v6i cac khoan ml,lc tiSn t~ co g6c ngo~i t~ la ng phai tra: dung 1)' gia ban ngo~i t~ cuangan hang thuang m~i nai Cong ty thuerng xuyen co giao dich t~i ngay k~t thlic ky k~ toano

Tfrt ca cac khoan chenh I~ch 1)' gia h6i doai dUQ'cghi nh~n van bao cao k~t qua ho~t dong kinhdoanh,

(b) Ti~n va cae khoan tll'ong dll'ong ti~n

TiSn bao g6m tiSn m?t va tiSn gui ngan hang khong kY h~n. Cac khoan tuong duang tiSn la cackhoan d~u tu ng&nh~n co tinh thanh khoan ca~, co thS d~ dang chuYSn d6i thanh mot IUQngtiSnxac djnh, khong co nhiSu rui ro vS thay d6i gia tri va dugc su dl,lng cho m\lc dich dap ling cac camk~t chi tiSn ng&nh~n han la cho m\lc dich d~u tu hay la cac ml,lc dich khac.

(c) Cae khoan dAutll'

(i) DilU tll' niim giil' din ngaydaoh{ln

D~u tu n&mgift d~n ngay oao h~n la cac khoan d~u ttr rna Ban Giam d6c clla Cong ty dV dinh vaco kha nang n&mgift d~n ngay dao h~n. Dfru tu n&mgift d~n ngay oao h~n g6m tiSn gui nganhang co kY h~n, trai phi~u, c6 phi~u uu dai rna ben phat hanh b&tbuoc phai mua l~i t~i mot thaidiSm nhfrt dinh trong tuong lai va cac khoan cho vay n&mgift d~n ngay dao h~n, Cac khoan d~utu nay dUQ'cghi nh~n thea gia g6c tru di dV phong giam gia d~u tu.

13

Cdng ty cA ph§n D~ily Hang haiVi~t NamThuyet minh bao cao tai ehinh rieng eho nam k~t thuc ngay 31 thang 12 nam 2015(ti~ptheo)

Miu B 09-DN(Ban hanh theo ThOng tus6 200120141TT-BTC

ngay 22/1212014 cua B(J Tai chinh)

(ii) Dau tICvao ciing ty con va cimg ty lien kit

Cho m\ICdich cua bao cao tai chinh rieng nay, cac khoan dAutu van congty con va congty lienkSt duoc ghi nhan ban dAu thea gia g6c bao g6m gia mua va cac chi phi mua co lien quan truetiSp. Sau ghi nhan ban dAu, cac khoan dAu tu nay duoc xac dinh thea gia g6ctnr di du phonggiam gia khoan dAunr.Dir phong giam gia dAu nr duoc I~p khi don vi nhan dAu tu phat sinh 16,ngoai tnr tnrong hop khoan 16do dii n~m trong du kiSn cua Congty khi quySt dinh dAu tu. Dvphong giam gia dAutu dUQ'choan nh~p khi don vi nh~n dAu ttr sau do t1;l.0ra Igi nhu~n dS bit trucho cac khoan 16 dii dugc I~p dlJ phong truo-c kia. Khoan dlJ phong chi dugc hoan nh~p trongph1;l.mvi sao cho gia tri ghi s6 Ctlakhoan dAutu khOng vUQtqua gia tf! ghi s6 cua chUng khi giadinh khong co khoan dv phOng nao dii dugc ghi nMn.

(iii) Dau tICgop van vao cae dun vi khac

DAu tu van cac cong CI,Iv6n chu sO-huu cua cac don vi khac rna Congty khong co quySn kiSmsoat hay co anh huo'ng dang kS dlrgc ghi nh~n ban dAuthea gia g6c bao g6m gia mua va cac chiphi mua co lien quan trvc tiSp. Sau ghi nh~n ban dAu, cac khoan dAu ttr nay dugc xac dinh theagia g6c tru di dlJ phOng giam gia khoan dAutu. D\r phOng giam gia dAu ttr dugc I~p khi don vinh~n dAutu phat sinh 16,ng01;l.itru truong hgp khoan 16do dii n~m trong dlJ kiSn cua Congty khiquySt dinh dAutu. DV phOng giam gia dAutu dugc hoan nh~p khi don vi nh~n dAuttr sau do t1;l.0ra Igi nhu~n dS bit tru cho cac khoan 16 dii dugc I~p dv phong truo-c kia. Khoan dlJ phong chidugc hoan nh~p trong ph1;l.mvi sao cho gia tf! ghi s6 cua khoan dAuttr khong vUQtqua gia tri ghis6 cua chung khi gia dinh khOng co khoan dlJ phong nao dii dUQ'cghi nMn.

(d) Cae khoan phai thu

Cac khoan phai thu khach hang va cac khoan phai thu khac dUQ'cphan anh thea nguyen gia tru didV phong phai thu kho doi.

(e) Tai san e8 dinh him hinh

(i) Nguyen gia

Tai san c6 dinh hfru hlnh dugc thS hi~n thea nguyen gia tru di gia tf! hao mon lily kS. Nguyen giatai san c6 dinh hfru hlnh bao g6m gia mua, thuS nh~p khfru, cac 101;l.ithuS mua hang khong hoan11;I.iva chi phi lien quan trvc tiSp dS dua tai san dSn vi tri va tr1;l.ngthai h01;l.tdQng cho ml,lc dich sudl,lng dii d\TkiSn. Cac chi phi phat sinh sau khi tai sim c6 dinh huu hinh dii dua van h01;l.tdQngnhuchi phi sua chua, bao du5ng va d1;l.itu dugc ghi nh~n van bao cao kSt qua h01;l.tdQng kinh doanhtrong nam rna chi phi phat sinh. Trong cac truemg hgp co thS chUng minh mQt cach r5 rang r~ngcac khoan chi phi nay lam tang Igi ich kinh tS trong ttrong lai dv tinh thu dugc tu vi~c su dl,lng taisan c6 dinh huu hinh VtfQttren mirc h01;l.tdQng tieu chufrn thea nhu danh gia ban dAu, thi cac chiphi nay dugc v6n hoa nhu mQt khoan nguyen gia tang them cua tai san c6 dinh hfru hinh.

14

Cong ty CB ph An D~i ly Hang hai Vi~t NamThuyet minh bao cao tai chinh rieng cho nam k~t thuc ngay 31 thang 12 nam 2015(ti~p theo)

M§uB 09-DN(Ban hanh thea Thong tus6 20012014ITT-BTC

ngay 22/1212014cuaB(J Tai chinh)I

(ii) Khau hao

Khfru hao diroc tinh thea phirong phap duong thang dua tren thoi gian huu dung iroc tinh cua taisan c6 dinh htru hinh. Thai gian hiru dung uoc tinh nhu sau:

• nha cira va v~t kiSn true• may moe va thiStbi• phuong tien v~n chuyen• thiSt bi van phong

6-44 nam5 nam

5-11 nam3 - 10 nam

(f) Tai san cB djnhvo hinh

(i) QuyJn sir dung dat

Quyen Slrdung dfrt g6m co:

• Quyen su dung dfrt duoc Nha nuoc giao co thu ti~n Slrdung dfrt;

• Quyen sir dung dfrt nhan chuyennhirong hop phap; va

• Quy~n sir d\lng dfrt thue truac ngay co hi~u 11!ccua Lu~t Dfrt dai nam 2003 rna ti~n thue dfrtdii duQ'ctrii truac cho tho'i h1;lndai hon 5 nam va dUQ'Cco quan co th~m quy~n cfrp gifry chungnh~n quy~n SlrdVng dfrt.

Quy~n sir d\lng dfrt khong co thai h1;lnxac dinh duQ'cthS hi~n thea nguyen gia va khong khfru hao,Quy~n SlrdVng dfrt co tho'i h1;lnxac dinh duQ'cthS hi~n thea nguyen gia tn'!'gia tri hao mon IUykS,Nguyen gia ban dAucua quy~n Slrdvng dfrtbao g6m gia mua va cac chi phi lien quan tr1!c tiSp taivi~c co duQ'c quy~n Slrd\lng dfrt. Khfru hao dlrQ'cHnh thea phuong phap duong th~ng trong vong34dSn49nam,

(ii) Phan mJm may vi tinh

Gia mua cua phAn m~m may vi tinh mai rna phAn m~m nay khong phai la mQt bQ ph~n gin kStvai phAncung co lien quan thi dUQ'cv6n hoa va h1;lchtoan nhu tai san c6 dinh vo hinh. PhAn m~mmay vi tinh duQ'ctinh khfru hao thea phuong phap duang th~ng trong thai gian tu 3 dSn 5 nam,

15

Cong ty csphAn D~i ly Hang hai Vi~t NamThuyet minh bao cao tai ehinh rieng eho nam k~t thuc ngay 31 thang 12 nam 2015(ti~p theo)

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

ngay 22/12/2014cuaB(J Tai chinh)

(g) B§t dQngsan dAu tu

Btit d9ng san ddutu: cho thue

(i) Nguyen gia

Bfrt d(>ngsan dAunr cho thue diroc th~ hien thea nguyen gia tnr di gia tri hao mon liiy kS, Nguyengia ban dAu cua bfrt d(>ngsan dAutu cho thue bao g6m gia mua, chi phi quyensir dung dfrt va cacchi phi lien quan tnrc tiep dSn viec dira tai san dSn di~u kien dn thiet d~ tai san eo th~ hoat dongthea each thirc dl'ldu kien boi ban quan Iy, Cac chi phi phat sinh sau khi bfrt d(>ngsan dAutu chothue dl'ldUQ'edua vao ho~t d(>ngnhu chi phi sua ehua va bao tri dUQ'cghi nh~n vao bao eao kStqua ho~t d(>ngkinh doanh trong nam rna cac chi phi nay phit sinh, Trong cac tmo'ng hQ'pco th~chUng minh m(>tcach r6 rang dng cac khoan chi phi nay lam tang IQ'ifeh kinh tS trong tuong laid~ tinh thu duQ'cill bfrt d(>ng san dAu tu cho thue Vll'Qttren muc ho~t d(>ngtieu chu~n thea nhudanh gia ban dAu, thi cae chi phi nay dUQ'cv6n hoa nhu m(>tkhoan nguyen gia tang them ella bfrtd(>ngsan dAutu cho thu~,

(ii) Khau hao

Khfru hao duQ'ctinh thea phuong phap dUOngth~ng d~a tren thai gian hfru dl,mguac tinh Cllabfrtd(>ngsan dAutu, ThO'igian huu dVng uac tinh nhu sau:

• nha clra va v~t kiSn true 5 - 20 nam

(h) Xay d\fng eO'ban dir dang

Xay d~ng CO' ban dO'dang phan anh cac khoan chi xay d~ng chua duQ'c hoan thanh. Khong tinhkhfru hao cho xay d~ngCO' ban do' dang trong qua trinh xay d~g,

(i) Cae khoan phai tra ngu01 ban va cae khoan phai tra khae

Cac khoan phai tra nguai ban va cac khoan phai tra khac th~ hi~n thea nguyen gia,

(j) D\f phong

M(>tkhoan d~ phong dUQ'cghi nh~n nSu, do kSt qua clla m(>ts~ ki~n trong qua khu, Congty eonghia V1,lphap Iy hi~n t~i ho~c lien dai eo th~ uac tinh m(>tcach dang tin c~y, va eh~c eh~n se lamgiam sut cac IQ'ifeh kinh tS trong tuong lai d~ thanh toan cac khoim nQ'phai tra do nghiaV1,1 do.Khoan d~ phong duQ'c xac dinh b~ng cach chiSt khfru dong ti~n d~ kiSn phai tra trong tuong laivai tY I~ chiSt khfru truac thuS phim anh danh gia Cllathi truo'ng 0' tho'i di~m hi~n t~i v~ gia tri thaigian ella ti~n va rui ro C1,lth~ clla khoan nQ'do,

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Cong ty cA ph§n D~iIy Hang hai Vift NamThuyet minh bao cao tai chinh rieng cho nam k~t thuc ngay 31 thang 12 nam 2015(ti~p theo)

M~uB 09-DN(Ban hanhthea Thong tus6 200120141TT-BTC

ngay22/1212014 cuaso re:chinh)

(k) Vfln cBph§n

cJphiiu phJ thong

Chi phi phat sinh lien quan true tiSp dSn viec phat hanh c6 phieu, trir di anh huong thue, duoc ghigiam van thang du v6n c6 phan.

(I) Thu~

ThuS thu nhap doanh nghiep tinh tren loi nhuan hoac 16cua narn bao g6m thuS thu nhap hien hanhva thue thu nhap hoan lai. ThuS thu nhap doanh nghiepdiroc ghi nhan trong bao cao kSt qua hoatdong kinh doanh ngoai tnr tnrong hop co cac khoan thue thu nhap lien quan dSn cac khoan rnucduoc ghi nh~n th~ng van v6n Chll so' huu, thi khi do cac thuS thu nh~p nay cung dUQ'cghi nh~nth~ng van v6n cM s6 huu.

ThuS thu nh~p hi~n hanh la khoan thuS d1,l'kiSn phai n('>pd1,l'atren thu nh~p chiu thuS trong nam,su dl,lng cac muc thuS su~t co hi~u l\fc t~i ngay kSt thtlc nien d('>kS toan, va cac khoan diSu chinhthuS phai n('>plien quan dSn nhung nam tm6c.

ThuS thu nMp hoan I~i dugc tinh thea phuang pMp bang can d6i kS toan cho cac chenh I~ch t~mthai giua gia tri ghi s6 cho ml,lc dich bao cao tai chinh va gia triSlr dl,lng cho ml,lc dich tinh thuScua cac khoan ml,lc tai san va ng phai tra. Gia tri cua thuS thu nh~p hoan l~i dugc ghi nMn d1,l'atren cach th(rc d1,l'kiSn thu h6i ho~c thanh toan gia tri ghi s6 cua cac khoan ml,lctai san vang phaitra Slr dl,lng cac mtrc thuS su~t co hi~u 11,I'cho~cCO" ban co hi~u I\fc t~i ngay kSt thtlc nien d('>kStoano

Tai san thuS thu nh~p hoan l~i chi dugc ghi nh~n trong ph~m vi ch~c ch~n co du Igi nhu~n tinhthuS trong tuang lai d~ tai san thuS thu nMp nay co th~Slr d\mg dugc. Tai san thuS thu nh~p hoanl~i dUQ'cghi giam trong ph~m vi khong con ch~c ch~n la cac lQ·jfch vS thu8 lien quan nay se suodl,lng dUQ·c.

(m) Doanh thu va thu nh~p khac

(i) Cung clipdjch v~

Doanh thu cung c~p dichVI,I dugc ghi nh~n trong bao cao kSt qua ho~t d('>ngkinh doanh khi dichVI,I hoan thanh va dugc khach hang ch~p thu~n. Doanh thu khong dUQ'cghi nh~n n8u nhu conhfrng y8u t6 khong ch~c ch~n trQng ySu lien quan t6i kha nang thu h6i cac khoan pMi thu.

(ii) Doanh thu cho thue

Doanh thu cho thue tai san dugc ghi nMn trong bao cao kSt qua ho~t d('>ngkinh doanh thea phuongphap duong th~ng d1,l'avan thai h~n ctta ~QPd6ng thue. Cac khoan hoa h6ng cho thue dugc ghinMn nhu la m('>tb('>ph~n hqp thanh cua tong doanh thu cho thue.

17

Cdng ty cA phan D~ily Himg hai Vi~t NamThuyet minh bao cao tai ehinh rieng eho nam k~t thuc ngay 31 thang 12 nam 2015(ti~p theo)

M~uB09-DN(Ban hanh thea Thongtus6200120141TT-BTC

ngay 2211212014 cua B(J Tai ehinh)

(iii) Doanh thu tir tiJnliii

Doanh thu tir ti~n liii duoc ghi nhan thea15' I~ tuong irng voi thai gian dua tren s6dir g6c va liiisufrt ap dung.

(iv) Doanh thu tire8tire

Doanh thuill c6 tire duoc ghi nhan khi quyen nhan c6 nrc duoc xac lap. c6 tire bang c6 phieukh6ng duoc ghi nhan la doanh thu hoat dong tai chinh.cetire nhan duoc lien quan dSn giai doantruce khi mua khoan dfrutir duoc ghi giam vao gia tri ghi s6 cua khoan dfru ttr.

(n) Cac khoan thanh toan thue hoat dQng

Cac khoan thanh toan thue ho~t dQng duQ'cghi nMn trong bao cao kSt qua ho~t dQng kinh doanhthea phuong phap duong th~ng d~ravao tho'i h~n ctla hQ'pd6ng thue. Cac khoan hoa h6ng di thuedUQ'cghi nh~ trong bao cao kSt qua ho~t dQng kinh doanh nhu la mN bQ pMn hQ'pthanh cuat6ng chi phi thue.

(0) Chi phi yay

Chi phi yay duQ'cghi nh~n la mQt chi phi trongicy khi chi phi nay phM sinh, ngo~i trir truang hQpchi phi yay lien quan dSn cac khoan yay cho ml,lcdfeh hinh thanh tai san du di~u ki~n v6n hOa chiphi yay thi khi do chi phi yay se duQ'cv6n hoa va duQ'c ghi vao nguyen gia cac tai san nay.

(p) Bao eao bQph~n

MQt bQpMn la mQt hQ'pphfrn co thS xac dinh rieng bi~t cua C6ngty tham gia vao vi~c cung dpcac san ph~m ho~c dich Vl,llien quan (bQ ph~n chia thea ho~t dQng kinh doanh), ho~c cung dpsan ph~m ho~c dich Vl,ltrong mQt m6i tmang kinh tS Cl,lthS (bQ ph~n chia thea vung dia Iy), m6ibQ ph~n nay chiu rui ro va thu duQ'c IQ'ifeh khac bi~t v6'i cac bQ ph~n khac. C6ngty cho r~ngC6ng ty ho~t dQng tren mQt vung dia Iy la Vi~t Nam va ho~t dQng kinh doanh la cung dp dich Vl,lhang hili va dich Vl,lco lien quan.

(q) Cae ben lien quan

Cac ben duQ'c coi la ben lien quan cua C6ngty nSu mQt ben co kha nang, trl!c tiSp ho~c gian tiSp,kiSm soM ben kia ho~c gay anh huang dang kS t6'i ben kia trong vi~c ra cac quy~t dinh tai chinhva ho~t dQng, ho~c khi C6ngty va ben kia cung chiu Sl!kiSm soM chung ho~c imh huang dang kSchung. Cac ben lien quan co thS la cac c6ngty ho~c cac ca nhan, bao g6m cit cac thanh vien giadlnh than c~n cua cac ca nhan duQ'c coi la lien quan.

18

Cong ty cA phAnD~i ly Hang hai Vi~t NamThuyet minh bao cao tai chinh rieng cho nam k~t thuc ngay 31 thang 12 nam 2015(ti~p theo)

M~uB 09-DN(Ban hanh thea Thong tU's6 200120141TT-BTC

ngay 2211212014 ella Br}Tai ehinh)

5. Ti~n va cac khoan nrong durrng ti~n

31112/2015VND

1/112015VND

Tien matTi~n gui ngan hangCac khoan nrong duong ti~n

2.434.809.165 2.151.982.876112.075.188.542 109.366.480.50464.500.000.000 59.604.000.000

179.009.997.707 171.122.463.380

6. Cac khoan dau to' tai chinh

(a) DAuto' n~m gift d~n ngay dao han

31112/2015 11112015Giag6c

VNDGia tr] hop Iy

VNDGiag6c

VNDGia tr] hqp Iy

VNDDAu nr narngifrd~nngay dao han - ng1lnhan• Ti~n gtri e6Icy han 37.00~OO(:).OOO37.000.000.000 32.000.000.000 32.000.000.000

19

Cdng ty cA ph~n D~i19 Hang hai Vi~t NamThuyet minh bao cao6ii chinh riengcho nam k~t thuc ngay31 thang 12 nam 2015 (ti~p theo)

(b) D~u ttl tai chinh dai han

D~utu gop v6n vao:• C6ngty con

• C6ngty TNHH SYMS Vi~tNam (i)

• C6ngty C6 phk BAtdong san DaiIy Hang hai Vi~tNam (ii)

• C6ngty lien k~t

• C6ngty TNHH NYK Line (Vi~tNam) (iii)

• C6ngty TNHH China Shipping Vi~tNam (iv)

• Dan vi khac• Ngan hang Thuong mai C6 phan Hang hai Vi~tNam (v)

• T6ng C6ngty C6 ph~nThep Vi~tNam

• C6ngty C6 phk Vinalines Logistics Viet Nam

• C6ngty TNHH Yusen Logistics va van tai Vi~tNam

• C6ngty TNHH Yusen Logistics Vi~tNam

• C6ngty lien doanh Bong Sen

31112/2015sA hrQ1lg % So' hii'u Gia gAc

VNDDIJ phongVND

51,5% 37.392.586.378 2.359.862.730

37.392.586.378 2.359.862.730

40% 3.175.492.779

3.175.492.779

913.390 7.400.160.000

200.000 2.020.000.000

50.000 500.000.000

51% 1.072.836.000

1% 63.746.040

0,27% 533.047.323

11.589.789.363

52.157.868.520 2.359.862.730

Miu B09-DN(Ban hanh thea Thong tus6 20012014ITT-BTC

ngay 2211212014cuaBtl Tai ehinh)

1/112015sA III'Q1lg % So' hii'u Gia gAc

VNDDIJ phongVND

51% 3.281.370.000 1.381.111.688

51% 3.060.000.000 1.943.376.000

6.341.370.000 3.324.487.688

49% 3.158.540.000

40% 3.175.492.779

6.334.032.779

- 913.390 7.400.160.000

- 200.000 2.020.000.000

50.000 500.000.000

51% 1.072.836.000

1% 63.746.040

0,27% 528.952.190

11.585.694.230

24.261.097.009 3.324.487.688

20

Cong ty Cf; ph§n D~i ly Hang hai Vi~tNamThuyet minh bao cao tai chinh rieng cho nam k~t thuc ngay 31 thang 12 nam 2015(ti~p theo)

M~uB 09-DN(Ban hanh thea Thong tus6200120141TT-BTC

ngay22/1212014cuaB(J Tai chinh)

(i) Cong ty con nay dll hoan d.t thu t\ICgiai th~ trong thang 12 nam 2009. Congty dll giam ghi nhankhoan d~u tu van congty con, bao g6m 3.281.370.000 VND va khoan du phong giam gia d~u tu1.381.111.688 VND, dn trir voi khoan ti~n giu hQ don vi nay. S6 ti~n giir hQ can lai ghinhantrong phai tra ngan han khac la 3.737.387.440 VND (thuyet minh 16(a)).

(ii) Khoan 9 Nghi quyet Dai hQi d6ng c6 dong nam 2009 cua Congty C6 phan Dai Iy Hang hai VietNam thong qua viec thanh I~p Congty c6 phan d~ thuchien Du an xay dung Trung tam di~u hanhsan xu~t kinh doanh tl;lis6 1 B~n Van D6n, Qu~n 4, Thanh ph6 H6 Chi Minh. Cac c6 dong cuaCong ty C6 ph~n B~t d9ng san Ul;liIy Hang hili Vi~t Nam ("VOSALAND") thl,fchi~n th6a thu~ng6p v5n, trong d6 Congty cam k~t g6p 51,5% bao g6m gia tri quy~n su dl,lng d~t s6 1 B~n VanD6n, Qu~n 4, Thanh ph5 H6 Chi Minh va 5.000.000.000 VND ti~n m?t. D~n quy 3 nam 2015,Cong ty all hoan t~t thu tl,lCg6p v6n van VOSALAND. V6n di~u I~VOSALAND la 1001)' VND,gia tri khoan a~utu van congty con dUQ·ctrinh bay thea gia g6c.

(iii) Theo Gi~y chung nh~n d~u tu s6 411021000026 ngay 24 thang 10 nam 2006 do B9 K~ hOl;lchvaDfrUtu dp, Cong ty dll dfru tu 3.158.540.000 VND, tuong duang 49% v6n di~u I~, van CongtyTNHH NYK Line (Vi~t Nam). Trong nam 2015, Congty dll thanh Iy khoan d~u tu van dan vinay cho nha d~uill chi ph6i ctla don vi, Nippon Yusen Kabushiki Kaisha, v6"i gia ban la16.058.448.283 VND. Bien ban hQp ngay 3 thang 3 nam 2016 giua Congty va Cong ty NipponYusen Kabushiki Kaisha (NYK Line) cling cho bi~t them ngoai gia thanh Iy, Congty se duqc chia49% tren s6 du Iqi nhu~n sau thu~ chua phan ph6i cua don vi tl;lithai di~m thanh IY. Khoim Iqinhu~n can ll;liphai thu 8.934.416.969 VND all aUQ·cghi nh~n trong phai thu ng~n hl;lnkhac (thuy~tminh 8(a)).

(iv) Cong ty TNHH China Shipping Vi~t Nam la congty trach nhi~m huu hl;lndUQ·cthanh I~p tl;liVi~tNam v6"itho·i gian hOl;ltd9ng la 15 nam k~tir ngay 11 thang 8 nam 2004 thea Gi~y chung nh~nafru tu s6 411022000393 ngay 25 thang 12 nam 2008 do Uy ban Nhan dan Thanh ph6 H6 ChiMinh dp, va cac gi~y chung nMn d~uillai~u chinh. Gi~y chUng nMn d~uillnay thay th~ Gi~yphep d~u tu s6 24111GP ngay 11 thang 8 nam 2004 do B9 K~ hOl;lchva Dfruilldp va cac gi~yphep a~uillai~u chinh. Cac cM s6 huu ctla congty la China Shipping Regional Holdings SdnBhd va Congty C6 phfrn Dl;liIy Hang hai Vi~t Nam.

(v) Cong ty la c6 dong sang l~p Ngan hang Thuong ml;liC6 phfrn Hang hai Vi~t Nam ("MSB") vannam 1991. S6 c6 phi~u Congty s6 huu la tich lliy qua nhi~u nam do qua trinh g6p v6n, tang v6nb~ng c6 phi~u, chi c6 tuc b~ng c6 phi~u.

21

Cong ty csphAn J)~i If Himg hai Vi~t NamThuyet minh bao caotai ehinh rieng eho nam k~t thuc ngay31 thang 12 nam 2015(ti~p theo)

M~uB09-DN(Ban hanh thea Thong tus620012014ITT-BTC

ngay22/12/2014 cua BoTai chinh)

7. Phai thu cua khachhang

(a) Phai thu ella khach hang chi ti~t theo khach hang IOn:

31112/2015VND

Cong ty TNHH Khai thac ChS bien Khoang san Nui PhaoCong ty TNHH Naigai Nitto Logistics Vi~t NamCong ty TNHH SDV Vi~t NamCac khach hang khac

18.946.868.06113.186.417.9872.009.15l.665

8l.30l.785.449

11112015VND

12.438.653.98114.200.415.27693.329.880.023

115.444.223.162 119.968.949.280

(b) Phai thu ella khach hang phan loaitheo ky han thanh toan:

31112/2015VND

11112015VND

115.444.223.162 119.968.949.280

(c) Phai thu ella khach hang la ben lien quan:

31112/2015VND

Cong ty TNHH MTV V~n tai Vi6n duong VinashinCong ty c6 phan Cang Hai PhongCong ty cephdn Vinalines Nha TrangCong ty c6 phan Vinalines Logistics Vi~t Nam

355.340.831198.653.400125.410.683

660.000

11112015VND

355.340.831

125.410.683

680.064.914 480.75l.514

22

Cdng ty cA ph§n DgiIy Hang hai Vi~tNamThuy~t minh bao cao tai chinh rieng cho nam k~t thuc ngay 31 thang 12 nam 2015(ti~p theo)

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

ngay 22/1212014cuaB(J Tai chinh)

8. Phaith u khac

(a) Phai thu ngin han khac

31112/2015VND

Chi hQ v~n chuyen, ciroc tim, phi hru kho, phi chirngill,xep dO' cho cac hang timPhai thu vSc6 nrc va loi nhuan duoc chiaTam img nhan vienLai tiSn gui coIcy hanKy guy, ky CUQ'Cngan hanBao hiern xii hoi, bao hiSm y t~, bao hiern thfrt nghiepPhai thu khac

9.471.635.9538.934.416.9697.006.823.5142.182.328.8882.116.345.000

91.41l.l266.091.813.110

11112015VND

7.276.522.63150.000.000

5.554.979.7861.502.4 70.833l.560.118.750

43.308.4006.532.745.661

35.894.774.560 22.520.146.061

(b) Phai thu dili han khac

31112/2015VND

Ky guy, ky CUQ'Cdai han 7,954.789.470 7.663.122.270

1/112015VND

23

SB ngayqua han Gia gBc

VND

Gia tri co th~DI}' phong th~ hAi

VND VND

SB ngayqua han Gia gBc

VND

Gia tr] co th~DI}' phong thu hAi

VND VND

Cong tycA phin D~ily Hang haiVi~tNamThuyet minhbaocao tai chinh rieng cho nam k~t tlnic ngay 31 thang 12 nam 2015(ti~ptheo)

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

ngay22/1212014cuaB<)Tai chinh)

9. NQ'x§u va DQ' kh6 doi

31112/2015 11112015

NQ'qua hanDaiiehi ChuaMarine Co., Ltd. Tren 3 nam 5.575.895.635 5.575.895.635 Tren 3 nam 5.575.895.635 5.575.895.635Khach hang khac Tren 3 nam 3.123.937.018 3.123.937.018 Tren 3 nam 1.811.062.120 1.811.062.120Khach hang khac Tir 2 - 3 nam 397.256.524 278.079.567 119.1'76.957 Til' 2 - 3 nam 841.243.686 588.870.580 252.373.106Khach hang khac Tir 1- 2 nam 125.410.683 62.705.342 62.705.341 Tir 1 - 2 nam 649.103.132 321.714.669 327.388.463Khach hang khac Duai 1 nam 2.140.000 2.140.000 Dll'ai 1 nam 492.492.474 147.747.742344.744.732

9.224.639.860 9.040.617.562 184.022.298 9.369.797.047 8.445.290.746 924.506.301

Trang do:

D\I phong phai thuk116doi ngan han

9.040.617.562 8.445.290.746

24

Cong ty cA ph§n D~ily Hang hai Vi~t NamThuyetminh bao caotai chinh rieng cho nam k~t thuc ngay 31thang 12 nam 2015(ti~p theo)

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

ngay 22/1212014cuaB(J Tai ehinh)

10. Taisan c6 djnh hiru hinh

Nha cira vav~t ki~n true

VND

May moe vathi~t biVND

Phuong ti~nv~n chuyenVND

Thi~t b]van phongVND

T6ngVND

Nguyen gla

S6dud~unam 72.737.51l.l72Tang trong nam 2.971.308.501Chuyen tir xay dungco bando dang 11.172.486.487Thanh ly

38.015.819 42.679.339.304 4.947.816.041 120.402.682.336586.554.545 149.860.455 3.707.723.501

- 11.172.486.487(722.017.091) (42.000.000) (764.017.091)

s6 du cu6inam 86.88l.306.160 38.015.819 42.543.876.758 5.055.676.496 134.518.875.233

Gia tr] hao monliiy k~

s6 du d~unamKh~u hao trong namThanh ly

36.948.524.6633.373.839.641

38.015.819 26.320.880.0973.918.922.067(722.017.091)

3.753.229.107 67.060.649.686482.712.524 7.775.474.232(42.000.000) (764.017.091)

s6 du cu6i nam 40.322.364.304 38.015.819 29.517.785.0734.193.941.631 74.072.106.827

Gia tr] con I~i

se du d~u nams6 du cu6i nam

35.788.986.50946.558.941.856

- 16.358.459.207 l.l94.586.934 53.342.032.650- 13.026.091.685 861.734.865 60.446.768.406

Trong tid san e6 dinh hfru hinh co cac tai san eo nguyen gia 29.371.253.438 VND di'ikhfru hao hSttai ngay 31 thang 12 nam 2015(1/1/2015: 28.267.117.419 VND), nhung v~n dang duQ'cSlr d"mg.

25

Cong!y Cdng ty caphftn f)~i ly Hang hai Vi~t NamThuyet minh bao cao tai chinh rieng cho nam k~t thuc ngay 31 thang 12 nam 2015(ti~p theo)

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

ngay2211212014cuaB(j Tai chinh)

11. Taisan c8djnh vo hinh

Quy~n Stf dungetAt •

VND

Pb~n m~mmay vi tinh

VNDTAngVND

Nguyen ghi

s6 du dfiu nam/s6 dir eu6i nam 20.346.655.528 1.984.579.300 22.331.234.828

Ghi tr] bao monlfiy k~

se du dfiu namKh~u hao trong nam

688.087.149225.218.414

1.674.432.75831.014.650

2.362.519.907256.233.064

se du eu6i narn 9l3.305.563 1.705.447.408 2.618.752.971

Gia tr] con I~i

s6 du dfiu namse du eu6i narn

19.658.568.37919.433.349.965

310.146.542279.l31.892

19.968.714.92119.712.481.857

Trong tai san e6 dinh va hinhco cac tai sanco nguyen gia 123.700.000 VND da:kh~u hao h~t taingay 31 thang 12 nam 2015 (11112015: 123.700.000 VND), nhung v~n dang duoc sir dung.

26

Cdng ty Cong tyCt, ph§n D~ily Hang hili Vi~t NamThuy~t minh bao cao tai chinh rieng cho nam k~t thuc ngay 31 thang 12 nam 2015(ti~p theo)

Mfiu B 09 -DN(Ban hanh thea ThOng ttl's6 20012014ITT-BTC

ngay 2211212014 cua B(J Ti:tichinh)

12. B~t dQngsan dAnto'

Nha cira vav~t ki~n true

VND

Nguyen ghi

S6 du dAunamThanh 1yGiam khac

79.412.091.656(3.298.174.000)(1.529.813.300)

S6 du cu6i nam 74.584.104.356

Gili tr] hao mon loy k~

S6 du dAunamKh~u hao trong namThanh 1y

23.787.543.9154.293.662.660

(3.298.174.000)

S6 du cu6i nam 24.783.032.575

Ghi tr] con l~i

S6 du dAunamS6 dtr cu6i nam

55.624.547.74149.801.071. 781

Gia tri hQ"P1y b~t dong san dAunr khong duoc xac dinh boi vi Congty khong thuc hien viec dinhgia. Khong co giao dich thi tnrong nao gAn day d6i voi b~t d<)ngsan tuong d6ng va nrong nr vitri voi cac b~t d<)ngsan dAutu clla Cong ty.

13. Xay d"ng CO' ban dO'dang2015VND

2014VND

S6 du dAunamTang trong namChuy~n sang tai san c6 dinh hGu hlnhGop v6n vao congty conGiam khac (i)

73.663.177.3229.388.372.824

( 11.172.486.487)(32.392.586.378)(39.180.959.052)

51.018.050.83942.942.240.680

(20.277.114.197)

(20.000.000)

S6 du cu6i nam 305.518.229 73.663.177.322

27

Cdng ty Cdng tycA phAnD~i Iy Hang hai Vi~t NamThuyet minh bao cao tai chinh rieng cho nam k~t thuc ngay 31 thang 12 nam 2015(ti~p theo)

Mfiu B 09-DN(Ban hanh thea Thongtir s6 20012014ITT-BTC

ngay 2211212014 cua B(J Tai ehinh)

(i) Trong narn 2013 va 2014, Cong ty di'ichih9 Cong ty c6 philn Bfrt dong san Dai ly Hang hai Vi~tNam 39.180.959.052 VND tien sir dung dfrt cho khu dfrt 1.836 m2 tai dia chi s6 1, B~n Van D6n,Quan 4, TP.HCM d~ chuyen d6i muc dichsu dung dfrttir hinh thirc thue dfrt sang giao dfrt theaQuyet dinh s6 3665/QD-UBND ngay 28 thang 7 nam 2014 cua Uy ban nhan dan Thanh ph6 H6Chi Minh va thuc hien nghia vu d6i voi Thong bao n9P tiSnsu dung dfrt s6 13373/TB-CT-KTTDngay 11 thang 12 nam 2014 cua Cue thu~ Thanh ph6 H6 Chi Minh (sau khi cftn tnr cac khoan chiphi tu vfrn, thAm dinh va tiSn chi b6i thuemg, h6 tr9' vS dftt rna Cong ty di'ichi tru6'c d6). Ngay 6thang 1 nam 2015, Cong ty di'i nh~n du9'c s6 tiSn trenill Cong ty c6 philn Bfrt d9ng san D~iIyHang hili Vi~t Nam va di'ighi giam xay dgng co' ban de)'dang.

Cac cong trinh xay d\rng cO'ban do dang 16n nhu sau:

31112/2015VND

111/2015VND

Dg an nha van phong VitamasChi phi xay dgng cO'ban t~i 10dfrt s6 1, B~n Van D6n,Qu~n 4, Thanh ph6 H6 Chi MinhDg an sua chua khach s~n cua VOSA Quang NinhChi phi sua kho IC VOSA Quang Ninh

305.518.229 288.718.229

71.234.485.590l.910.665.776

229.307.727

305.518.229 73.663.177.322

14. Cae khmin phai tra ngum ban

(a) Phai tra nguOl ban chi ti~t theo nha cung cApIOn:

31112/2015 111/2015sa co kha sa co kha

Gia gac nang tra n(}' Gia gac nang tra n(}'VND VND VND VND

Cong ty TNHH MTVT6ng Cong Ty TanCang Sai Gon 13.429.265.853 13.429.265.853 8.595.254.396 8.595.254.396Cong ty c6 philn CangQuangNinh 4.321.481.182 4.321.48l.182 12.770.889.591 12.770.889.591Cac nha cung cftp khac 66.262.77l.867 66.262.771.867 83.09l.646. 722 83.091.646.722

84.013.518.902 84.013.518.902 104.457.790.709 104.457.790.709

28

Cong ty Cfmg ty cA phftn D~ily Hang hai Vi~tNamThuy~t minh bao cao tai chinh rieng cho nam k~t thuc ngay 31 thang 12 nam 2015(ti~p theo)

M~uB 09-DN(Ban hanh theo Thong tU's6 200120141TT-BTC

ngay 22/1212014 cuaso Tai ehinh)

(b) Phai tra nguiri ban chi ti~t theoky han thanh toan:

31112/2015 11112015s6 co kha s6 cokha

Ghi g6c nang tra nQ' Ghi g6c nang tra nQ'VND VND VND VND

Ngan han 84.013.518.902 84.013.518.902 104.457.790.709 104.457.790.709

(c) Phai tra nguM banla ben lien quan:

31112/2015 11112015s6 cokha s6 cokha

Ghi g6c nang tra nQ' Ghi g6c nang tra nQ'VND VND VND VND

T6ng Congty Himghili Vi~t Nam 1.695.491 1.695.491 664.470 664.470Cong ty C6 ph~n CangHili Phong 2.714.238.374 2.714.238.374 4.009.681.458 4.009.681.458Cong ty C6 phan CangSili Gon 251.173.190 251.173.190Cong ty C6 phan CangBil N~ng 28.374.957 28.374.957 9.610.233 9.610.233

2.744.308.822 2.744.308.822 4.271.129.351 4.271.129.351

29

Cong ty Cdng tycA phAn D~i ly Hang hai Vi~t NamThuyet minh bao cao tai ehinh rieng eho nam k~t thuc ngay 31 thang 12 nam 2015(ti~p theo)

M~uB 09-DN(Ban hanh thea Thong tus6 20012014ITT-BTC

ngay 2211212014 ella B(J Tai ehinh)

15. Thu~va cac khoan phaiDQP Nhanurrc

(a) Thu~va cac khoan phai nQpNha nmrc

1/112015VND

sa phai Dqptrong Dam

VND

sa dil Dqptrong Dam

VND31112/2015

VND

Thu~ThuS gia tri gia tangThuS thu nhap doanhnghiepThue thu nhapcit nhanThuSnha d~t

525.377.901 12.923.293.404 (12.879.040.021) 569.631.284

Ti~n thue d~t

3.555.724.807 10.586.308.927648.659.045 2.981.354.470

83.296.53622.911.469.387 3.895.067.15611.093.572.518 41.741.537.654

(12.735.738.772) 1.406.294.962(2.971.656.854) 658.356.661

(83.296.536)(26.368.297.543) 438.239.000(41.512.267.404) 11.322.842.768Cac loai thue khac

Cac khoan phai Dqp khacCac khoan phu thu 330.369.008Phi, l~phi

666.579.563302.659.840

(996.948.571 )(302.659.840)

39.065.172.666 73.180.097.550 (97.849.905.541) 14.395.364.675

(b) Thu~ phai thu Nha nmrc

sa dil dU'Q'Csa dil nqp hoan I~i

11112015 trong Dam trong Dam 31112/2015VND VND VND VND

Cac khoan thu~ dilDqp cho Nha DmYCsedU'Q'choan I~iThuS thu nhap ca nhiin 226.086.443 22.448.450 (46.265.744) 202.269.149

30

Cong ty Cdng ty csph§n D~i ly Hang hai Vi~tNamThuyet minh bao caotai chinh rieng cho nam k~t thuc ngay31 thang 12 nam 2015(ti~p theo)

MiuB 09-DN(Ban hanhthea Thong tus6 200120141TT-BTC

ngay 2211212014cuaso Tai chinh)

16. Cac khoan phai tra khac

(a) Phai tra ng~n han khac

Cac khoan tra h9 va ti~n nhan d6 trah9 eho cac hang tauKy ngan cua cac hang tauc6 rue phai traPhai tra Manuehar Hong Kong LimitedNhan kY quy, ky cuoc ng~n hanGifr h9 ti~n ella Cong ty TNHH SYMS Viet NamKinh phi cong doanBao hi6m xa h9i, bao hi6my h~,bao hiem thfrt nghiepPhai tra khac

(b) Phai tra dai han khac

NMn ti~n kY quy eho thue kho baiNhan ti~nkY quy eho thue van phong Ocean Park euaEuropae Shipping

31112/2015VND

48.189.867.41512.244.568.3208.360.724.8258.342.091.9094.684.071.7203.737.387.4401.176.114.256

33.500.888404.517.808

11112015VND

47.087.144.33521.199.467.400

207.924.8258.342.091.9095.314.632.0295.637.645.7521.170.553.923

68.195.659725.051.576

87.172.844.581 89.752.707.408

31112/2015VND

628.763.838

79.006.312

11112015VND

619.763.838

39.006.312

658.770.150707.770.150

31

Cdng ty Cdng tycA ph§n D~ily Hang hai Vi~t NamThuyet minh bao cao tai chinh rieng cho nam k~t thuc ngay 31 thang 12 nam 2015(ti~p theo)

M~uB 09-DN(Ban hanh thea Thong t14s6 200120141TT-BTC

ngay 2211212014 cua Bo Tai ehinh)

17. Quy khen thuong, phuc lQi

Quy nay duoc trich l~ptir loi nhuan chua phan ph6i theaSI! phe duyet cua cac c6 dong tai CU9ChQP Dai hQi d6ng c6 dong cua Cong ty. Quy diroc suodung d~ chi tra cac khoan khen thuong vaphuc loi cho cac nhan vien cua Cong ty thea chinh sach khen thuong va phuc loi cua Cong ty.BiSn dong cua guy khen thuong, phucloi trong nam nhu sau:

2015VND

2014VND

S6 du d~u namTrich I~p trong nam (thuyet minh 19)Sir dung trong nam

7.679.391.012 9.196.865.1325.977.745.l15 4.162.285.919

(6.957.010.342) (5.679.760.039)

S6 du cu6i narn 6.700.125.785 7.679.391.012

CU9Chop Dai hQi d6ng c6 dong cua Cong ty ngay 19 thang 6 nam 2015 da quySt dinh trich quykhen thuOng, phuc lQ'i5.977.745.115 VND (2014: 4.162.285.919 VND)ill lQ'inhu~n chua phanph6i.

18. Yay dili h~n

DiSu khoim va diSu ki~n cua cac khoim vay dai h~n hi~n con s6 du nhu sau:

Lo~i Liii su~t Namti~n Dam daoh~D

31112/2015VND

11112015VND

Vay can b9 cong nhanvien D~i ly Hang haiQuang Ninh (i) VNDYay Luen Wah TradingCo., Ltd. (Hong Kong) (ii) CNY

Khong 2019 7.000.000.000 7.000.000.000

Khong 2023 6.739.920.000 6.811.200.000

13.739.920.000 13.811.200.000

(i) Khoan vay tin chAp cua can b9 cong nhan vien D~i ly Hang hai Quang Ninh thea HQ'Pd6ng vays6 2IDLHH-DQH ngay 1 thang 4 nam 2014 nh~m ml,lCdich ky quyvao Ngan hang thuang m~i c6ph~n ky thuang Vi~t Nam - Chi nhanh Quang Ninh d~ xin cApgiAychUng nMn rna s6 kinh doanht~m nh~p tai xuAt hang hoa. Khoim vay nay co thai h~n 5 nam, dao h~n ngay 1 thang 4 nam 2019va khong chiu lai.

(ii) Khoan vay dai h~n 1.980.000 CNY tuang duong 6.739.200.000 VND tu Luen Wah Trading Co.,Ltd. (Hong Kong) thea HQ"Pd6ng s6 I/LC-HK ngay 10 thang 4 nam 1998. Khoan vay nay co tho'ih~n 25 nam va khong chiu lai.

32

33

Congty cA phin D~iIy Hang hai Vi~tNamThuyet minh bao cao tai chinh rieng cho nam k~t thuc ngay 31 thang 12 nam 2015 (ti~p theo)

MhB09-DN(Ban hann thea Thong tus6 200120141TT-BTC

ngay 22/1212014cuaBi) Tai chinh)

19. Thay dBi vAn chii SO' hfru

Quy dAu tu Quy khac thu9C L¢ nhuan, ? :I-

phat tri~n v6n chii s()' hfru chua phan ph6i TAngVon co phanVND VND VND VND VND

s6 dir tai ngay 1 thang 1 nam 2014 116.500.000.000 47.609.219.421 10.418.416.97247.342.416.581 221.870.052.974

Loi nhuan thuan trongnarn 49.028.818.148 49.028.818.148Trich cac guy thuoc v6n chuso'hiru (thuyet minh 22) 8.788.435.618 2.054.584.714 (10.843.020.332)Trich guy khen thuong, phuc loi (thuyet minh 17) (4.162.285.919) (4.162.285.919)Chia c6tire (thuyet minh 21) (11.650.000.000) ( 11.650.000.000)Sir dung cacguy (161.540.000) (161.540.000)

s6 dir t~i ngay 1 thang 1 nam 2015 116.500.000.000 56.397.655.039 12.311.461.686 69.715.928.478254.925.045.203

LQ'inhuan thuan trong nam 56.998.137.947 56.998.137.947Trich cacguy thuoc v6n chusahiru (thuyet minh 22) 17.863.553.952 1.531.161.767 (19.394.715.719)Trich quy khen th~ang, phuc loi (thuyet minh 17) (5.977.745.115) (5.977.745.115)Chia co nrc (thuyet minh 21) (19.805.000.000) (19.805.000.000)SUo dung cac quy (1.108.206.000) (1.l08.206.000)

s6 dlf t~i ngay 31 thang 12 nam 2015 . 116.500.000.000 74.261.208.991 12.734.417.453 81.536.605.591 285.032.232.035

Cong ty csph§n D~ily Himg hili Vi~t NamThuyet minh bao cao tai chinh rieng cho nam k~t thuc ngay 31 thang 12 nam 2015(ti~p theo)

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

ngay 2211212014cuaB6 Tai ehinh)

20. VBn c8 phAn

V5n c6 phan duoc duyet va dii phat hanh cua Cong ty la:

31112/2105sa c6 phieu VND

11112015sa c6 phi~u VND

Van c6 phin dlfC}'cduy~tvada phat hanh 11.650.000 116.500.000.000 11.650.000 116.500.000.000

sa c6 phi~u dang hruhanhC6 phieu ph6 thong 11.650.000 116.500.000.000 11.650.000 116.500.000.000

C6 phieu ph6 thong co menh gia la 10.000 VND. M6i c6 phieu ph6 thong nrong irng voi motphieu bieu quyet tai cac cuoc hQP c6 dong cua Cong ty. Cac c6 dong duoc nhan c6 tire rna Congty cong b5 vao tung thoi diem. Tat ca c6 phieu ph6 thong dSu co thirtIJ uu tien nhu nhau d5i v6'itai san con l~i ci'ta Cong ty. Cac quySn 1qi cua cac c6 phiSu dii dUQ'cCong ty rnua I~i dSu bi t~rnngung cho t6'i khi chung duqc phM hanh I~i.

21. C8 tuc

T~i cUQchQP ngay 19 thang 6 narn 2015, HQi d6ng quan tri cua Cong ty dii quySt dinh phan ph5ikhoan c6 tuc 19.805.000.000 VND (1.700 VND tren rnQt c6 phiSu) (2014: 11.650.000.000 VND(1.000 VND tren rnQtc6 phiSu)).

22. Cac quy khac thuQc ngu8n vBn chuSO' hfru

(a) Quy d§u tU'va phM tri~n

Quy d~u tu va phM triSn duqc trich l~pill 1qi nhu~n chua phan ph5i thea nghi quySt cua D~i hQid6ng c6 dong. Cac quy nayduqc thanh l~p nh~rn rnl,lcdfch rn6 rQng kinh doanh trong tuong 1ai.

(b) Cac quy khac thuQc van chitSO' hfru

T~i ngay 31112/2015, s5 du cac quy khac thuQc v5n chu s6 hfru bao g6rn Quy dlJ tm tang v5n diSu1~11.650.000.000 VND(111 120 15: 11.650.000.000 VND) va Quy d5i ngo~i phat triSn kinh doanh1.084.417.453 VND(111/2015: 661.461.686 VND).

34

Cong ty Cdng ty caph~n D~i ly Hang hai Vi~t NamThuyet minh bao cao tai chinh rieng cho nam k~t thuc ngay 31 thang 12 nam 2015(ti~p theo)

Mdu B 09-DN(Ban hanh thea Thongtus6200120141TT-BTC

ngay 2211212014 cua B{5Tai chinh)

23. Cac khoan muc ngoai Bang dindBi k~ toan

(a) Ngoai t~cac loal

31112/2015TU'O'ngdirong

VND

11112015TU'O'ngduong

VNDNguyen t~ Nguyen t~

USD 2.823.881 USD 63.353.988.584 3.295.729 USD 70.474.764.423

(b) Tai san thue ngoai

Cac khoan tiSn thue t5i thi~u phai tra eho cachop d6ng thue hoat dong khong dirochuy ngang nhirsau:

31112/2015VND

11112015VND

Trong yang mot namTir hai d~n nam namSau nam nam

13.943.261.896 15.778.777.922266.772.495.212 277.010.219.600

739.583.333 764.583.333

281.455.340.441 293.553.580.855

35

----------------------------------------_.----------------------------------------

Cong ty Cong tycA phAn D~i ly Hang hai Vi~t NamThuyet minh bao cao tai chinh rieng cho nam k~t thuc ngay 31 thang 12 nam 2015(ti~p theo)

Miu B 09-DN(Ban hanh theo Thong tus6 20012014ITT-BTC

ngay2211212014cuaB(J Tai chinh)

24. Doanhthu cung cip djchVI}

Doanh thu cung c~pdich vu th~ hien tong gia tridich vu dl'lcung dp, khong bao g6m thu~ gia trigia tang.

2015VND

Doanh thu daiIy v~n taiDoanh thu kho ngoai quanDoanh thu cho thue phuong tienDoanh thu daily tim roiDoanh thu daiIy linerDoanh thu tarn nhap tai xu~tDoanh thu kiem kienDoanh thu cung dp dich vu timDoanh thu cho thue kho, khach sanDoanh thu dich vu khac

521.524.189.511119.661.503.98264.591.577.86354.208.713.07127.169.380.13523.332.720.82920.809.433.87912.277.563.51211.565.943.2238.389.509.632

2014VND

523.720.612.18880.515.646.47361.386.178.61748.210.309.11031.637.655.47523.808.022.82819.495.076.47430.876.084.91213.960.492.4119.374.548.255

863.530.535.637 842.984.626.743

25. Gii van djchVI} cung cip

2015VND

Chi phi nhan congChi phi khau haoChi phi dich vu mua ngoaiChi phi khac

79.690.476.5299.844.280.008

662.444.405.28022.990.935.889

2014VND

78.731.908.80710.032.688.534

640.652.356.51218.345.145.358

774.970.097.706 747.762.099.211

36

Cfing ty Cong ty cA phAn D~i If Hang hai Vi~tNamThuyet minh bao cao talchinh rieng cho nam k~t thuc ngay31 thang 12 nam 2015(ti~p theo)

Miu B 09-DN(Ban hanh thea Thong tU"st5200120141TT-BTC

ngay22/1212014 cua Bt5 Tai ehinh)

26. Doanh thu hoat dQng tai chinh

Lai ti~n guiC6 rue va loi nhuan duoc ehiaLai ill thanh Iy cac khoan dfru tu tai ehinhLai chenh lechtY gia h6i doaiLai chenh lechtY gia h6i doai do danh gia lai

2015VND

6.000.112.29629.989.146.95212.899.908.2839.535.997.567

631.943.976

2014VND

4.765.675.37326.290.243.885

6.324.000.0003.253.809.594

59.057.109.074 40.633.728.852

27. Chi phi tai chinh

2015VND

D" phong t6n thftt dfru tu tai ehinhL6 chenh lechtY gia h6i doaiL6 chenh lechtY gia h6i doai do danh gia laiChi phi tai ehinh khac

416.486.7303.741.140.030

23.244.385

3.347.608.2084.180.871.145

2014VND

(1.033.632.862)3.814.187.266

558.385.8448.667.960

28. Chi phi quan It doanh nghi~p

Chi phi nhan congChi phi khau haoChi phi dich vumua ngoaiChi phi khac

2015VND

40.083.796.3352.481.089.948

30.717.077.2325.921.286.761

2014VND

38.763.571.8353.073.872.630

31.851.593.30210.592.120.744

79.203.250.276 84.281.158.511

37

Cong ty Cfmg ty CB ph§n Dai ly Hang hai Vi~tNamThuyet minh bao caotai chinh rieng cho nam k~t thuc ngay31 thang 12 nam 2015(ti~p theo)

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

ngay 2211212014cuaB6 Tai ehinh)

29. Thu nh~p khac

2015VND

Lai do thanh ly Uti san e6dinhX6a s6 cac khoan no phai tra khong xac dinh d6i nrongCac khoan khac

672.607.2734.538.968.726

305.214.985

2014VND

749.090.90810.950.156.217

231.935.907

5.516.790.984 11.931.183.032

30. Chi phi kinh doanh theo y~u t8

31112/2015VND

Chi phi nhan congChi phi khau haoChi phi dich vu mua ngoaiChi phi khac

119.774.272.86412.325.369.956

693.161.482.51228.912.222.650

11112015VND

117.495.480.64213.106.561.164

672.503.949.81428.937.266.102

38

Cdng ty Cdng ty csphAn D~i ly Hang hai Vi~tNamThuyet minh bao caotai chinh rieng cho nam k~t thuc ngay31 thang 12 nam 2015(ti~p theo)

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

ngay 2211212014cuaB(J Tai ehinh)

31. Thu~ thu nh~p

(a) Ghi nh~n trong bao cao k~tqua hoar dQng kinh doanh

2015VND

2014VND

Chi phi thu~ hi~n hanhNam hien hanhDu phong thieu trong nhfrng nam tnroc

9.973.09l.390613.217.537

9.159.654.41178l.764.600

10.586.308.927 9.94l.419.011

Chi phi thu~ thu nh~p hoan I~i

Holm nhap viec ghi giam tai san thue thu nhap hoan lai 46l.002.158

Chi phi thue thu nhap 10.586.308.927 10.402.421.169

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

2015VND

2014VND

Loi nhuan k~ toan tnroc thu~ 67.584.446.874 59.431.239.317

Thu~ tinh thea thu~ sufrt cua CongtyChi phi khong diroc khau trir thu~Thu nhap khong bi tinh thueD~ phong thi~u trongnhirng nam tnroc

14.868.578.312l.702.125.408

(6.597.612.330)613.217.537

13.074.872.6502.329.637.574

(5.783.853.655)78l.764.600

10.586.308.927 10.402.421.169

(c) Thu~ suAt ap dung

Theo cac di~u khoan trong Gifry chung nh~n dangkY doanh nghi~p, Congty c6 nghTaV~I n('>pchoNM nu6'c thu~ thu nh~p b~ng25% tren Igi nhu~n tinh thu~. Muc thu~ sufrt thu~ thu nh~p thOngthucyog ap dl,mg cho doanh nghi~p chua Hnh cacU'U dili 1a22% cho nam2014va 2015,va mucnay se giam xu6ng20%illnam 2016.

39

Cong ty Cdng ty cA ph§n D~ily Hang hai Vi~tNamThuyet minh bao cao tai chinh rieng cho nam k~t thuc ngay 31 thang 12 nam 2015(ti~p theo)

M~uB09-DN(Ban hanh thea ThOngtus6200/2014/TT-BTC

ngay 22/12/2014cua B(JTai chinh)

32. Cac giao djch chii y~u vOicacben lien quan

Ngoai cac s6 duvoi ben lien quan duoc trinh bay tai cacthuyetminh khac cua bao cao tai chinhrieng, trong nam C6ng ty c6 cac giao dich sau voi cac ben lien quan:

Cimg ty meT6ng Congty Hang hai Vi~t NamChia c6 nrcChi phi thue van phongTiSn di~n phai traChi phi dich vu phai tra

Cdc ben lien quanCong ty C6 ph~n B~t d{lngsan B~i If Hang hai Vi~t NamDoanh thu cho thue van phongG6p v6n diSu I~ bangquyen sir dung d~t 6' s6 1,B~n Van D6n, Quan 4, TP.HCMG6p v6n diSu I~ bang tiSnNMn tiSn thue d~t nam 2010, 2011 va cac khoan khacNMn tiSn Slr dl,lng d~t va I~ phi tm6'c b~ d~to· s6 1,B~n Van D6n, Qu~n 4, TP.HCMNMn tiSn ph~t ch~m n(>ptiSnSlr dl,lng d~t va I~phitm6'c b~ d~t 6' s6 1, B~n Van D6n, Qu~n 4, TP.HCM

Cong ty TNHH NYK Line Vi~t NamC6 tilc duQ'c chiaDoanh thu cung dp dich Vl,lChi phi dich Vl,lphai tra

Cong ty TNHH China Shipping Vi~t NamC6 mc duQ'cchiaDoanh thu cung dp dich v\}

Cong ty C6 ph~n Vinalines Logistics Vi~t NamC6 tilc duQ'cchiaDoanh thu cho thue van phOngDoanh thu cung dp dich V\}

Cong ty C6 ph~n Vinalines Nha TrangDoanh thu cung dp dich Vl,l

Cong ty C6 ph~n Cang Ba N~ngChi phi dich v\}phiii tra

Gia tr] giao djch2015 2014VND VND

10.111.260.000921.600.000

12.846.0302.18l.820

5.947.800.000921.600.000

13.555.185664.470

9l.800.000 91.800.000

32.392.586.3781.940.000.000

827.89l.121

39.180.959.052

767.48l.206

8.934.416.969 6.860.000.000764.345.950 963.561.644

67.649.081

4.484.836.482 2.994.315.550372.486.910

50.000.000 25.000.00066.000.000

433.045.329 272.34l.129

229.754.661

426.169.532 49.220.118

40

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

Cong ty Cdng tyC6 ph§n Daily Hang hal Vi~t NamThuyet minh bao cao tai chinh rieng cho nam k~t thuc ngay 31 thang 12 nam 2015(ti~p theo)

Mftu B 09-DN(Ban hanh thea Thong tu so 200120141TT-BTC

ngay 2211212014cuaB(JTai ehinh)

Ghi tr] giao djch2015 2014VND VND

Cong ty C6 phAn Cang Hai PhougDoanh thu cung dp dichVI,l

Chi phi dich VI,l phai tra1.034.223.300

12.040.223.169

Cong ty C6 ph An DAu ttr Cang Cai LanDoanh thu cung dp dichVI,l

Chi phi dich V\I phai tra19.394.416

392.200.000

Cong ty TNHH MTV V~n tiii Bi~n DongDoanh thu cung dp dichV\I

Chi phi dich VI,l phai tra28.859.999 184.900.00138.886.364

Cong ty C6 phAn V~n tai bi~n Vi~t NamDoanh thu cung dp dichVI,l

Cong ty C6 phAn Cang Nha TrangChi phi dich VI,l phai tra

12.634.545 1.651.243.918

114.570.369 4.582.017.656

21.269.115 3.290.754.540

433.438.554 397.053.110

2.149.081.79726.481.430

108.152.584 199.835.319

1.034.223.30018.450.000

548.004.6003.000.001

15.724.800

Cong ty C6 phAn Ciing Cam RanhChi phi dich vu phai tra

Cong ty C6 phAn Ciing Ngh~ TinhChi phi dich V\I phai tra

Cong ty C6 phAn Cang Siti GonChi phi dich V\I phai traNhan cung dp dichV\I

Cong ty C6 phAn Cang CAn ThO'Chi phi dich V\I phai tra

Cong ty C6 phAn Ciing Hiii PhOngDoanh thu cung dp dichV\l

Chi phi dich V\l phai tra

Cong ty V~n tiii bi~n Container VinalinesDoanh thu cung dp dichVI,l

Chi phi dich VI,l phai tra

Cong ty V~n tiii ~i~n VinalinesDoanh thu cung dip dichVI,l

41

Cfing ty Cong tycsph§n D~ily Hang hai Vi~t NamThuyet minh bao cao tiii ehinh rieng cho nam kit thuc ngay 31 thang 12 nam 2015(tiip theo)

Miu B09-DN(Ban hanh thea Thong tus6 20012014ITT-BTC

ngay 22/1212014cuaB(j Tili chinh)

Gia tr] giao djch2015 2014VND VND

Cong tycA phin Van tii bi~n VinashipDoanh thu cungd.pdjchV\) 38.636.364

Thanh vien Ban Giam dBcva H{HdAng Quantr]Ti8n luangPhu cfrpThuang

5.479.200.395862.153.270552.325.772

4.900.885.8911.472.044.597

565.320.618

42

Cdng ty csph§n Daily Hang hai Vi~tNamThuyet minh bao cao tai chinh rieng cho nam k~t thuc ngay 31 thang 12 nam 2015(ti~p theo)

M~uB 09-DN(Ban hann theo Thong tus6 200120141TT-BTC

ngay 2211212014cuaB(J Tai ehinh)

33. Cae khoanng ti~m tang

Tir nam 2003 aennam 2008, Chi nhanh Cong ty C6 phftnDai Iy Hang hai Viet Nam - Dai IyThuong mai va Djch vu Hang hai ("Chi nhanh") ailkY ket cac hQV a6ng lam nha phan phoi chon.p dean Manuchar NV (truSo' tai Vuong quoc Bl) ("Manuchar NV") va cac cong ty thanh viencua H-p doan Manuehar a~thuc hien viec nhap khfru va phan ph6i hang h6a tai Viet Nam.H9Va6ng phan ph6i nay ailcham dirt narn 2008.

Trang nam 2010, Manuehar Hong Kong Limited ("Manu char Hong Kong") dil khoi kien doi Congty phai thanh toan s6 tiSn 5.965.008,84 USD (bao g6m n<)'tiSn hang lien quan den 33 hQVd6ngmua ban hang h6a trong nam 2008 la 4.886.233,84 USD va lili phM sinh tu thang 7 nam 2008 denthang 11 nam 2009 la 1.078.775 USD) tuong duO'ng 127.531.888.999 VND (quy d6i theatY gia21.380 VND/USD). Cong ty trinh bay r~ng Chi nhanh chi th\fe hi~n ehue nang nh~n va giao hanghQ eho Manuehar Hong Kong thea hQVd6ng nha phan ph6i. Chi nhanh dil th\fc hi~n dfty au caenghla V\l thea hQV d6ng nha phan ph6i gifra hai ben va Chi nhanh chi con phiii tra Manuehar HongKong s6 tiSn 14.328,40 USD tlfong dlfong 306.341.192 VND (quy d6i theatY gia 21.380VNDIUSD), day la s6 tiSn hang thieu hvt trong qua trinh giao nMn eua 33 hQ'Pd6ng rna Chi nhanhphai dSn bu. Do Cong ty va Manuehar Hong Kong khong th6ng nhfrt quan di~m trong phien bOagiai nen dil alfaV\[ ki~n ra Toa sO'thAm Toa an nhan dan Thanh ph6 H6 Chi Minh.

Ngay 17 thang 10 nam 2011, Cong ty TNHH Manuehar Vi~t Nam ("Manuehar Vi~t Nam") tiept\[Cgui doo khai ki~n len Toa an nMn dan qu~n 1, Thanh ph6 H6 Chi Minh yeu cftu Cong ty phaithanh toan s6 tiSn la 89.433.958.452 VND (bao g6mnQ' tiSn hang lien quan den cae hQ'Pd6ng muaban trong nam 2008 la 66.991.729.178 VND va lili phM sinh tl;tmtinhill ngay 30 thang 12 nam2008 dSn ngay 01 thang 10 nam 2011 la 22.442.229.274 VND). V\l ki~n nay dlf<),CToa an nMndan qu~n 1, Thanh ph6 H6 Chi Minh thv Iy thea h6 sO'th\lly s61279/20111KTSTngay 29 thang12 nam 2011 va tl;tmdinh chi giai quyet thea QuySt dinh s603/20 12/QDST-KDTM ngay 23 thang5 nam 2012 do eha ket qua giai quySt cua Toa kinh te Toa an nhan dan Thanh ph6 H6 Chi Minh.

Ban Giam d6e Cong ty eho r~ng Chi nhanh dil thve hi~n afty du cae nghla vv trong hQ'Pd6ng dlf<),eky kSt v6i cae nguyen don, ngoai khoan phai tra la 8.342.091.909 VND dil dlf<!,eghi nh~n trongphai tra ng~n hl;tnkhae (thuyet minh 16(a)). Theo thlf xae nh~nill lu~t Slfcua Cong ty, ManueharHong Kong trang thang 2 nam 2016 dil glri d\f thiio hoa giai ngoai toa cho Cong ty, thea d6 chiyeu cftu Cong ty thanh toan s6 tiSn 8.342.091.909 VND. Tl;tithai di~m phat hanh bao eao tai ehinhrieng nay hai ben v~n dang trong qua trinh dam phan th6ng nhfrt dv thao hoa giai ngoai toa nay.

43

Cong ty Cong tycA ph~n D~ily Hang hai Vi~t NamThuyet minh bao cao ali chinh rieng cho nam k~t thuc ngay 31 thang 12 nam 2015(ti~p theo)

M§uB 09-DN )(Ban hanh thea ThOng tus6 200120141TT-BTC \

ngay 2211212014cuaB6 Tai ehinh) l

34. SaIi~u so sanh

Nhu da trinh bay trong thuyet minh 3, k~illngay 1 thang 1 narn 2015 Cong ty ap dung Thong tu200. Do viec thay d6i chinh sach kS toan nay, viec trinh bay mot s6 khoan rnuc bao cao tai chinhco thay d6i. M9t s6 s6 1i~u so sanh cho narn kSt thuc ngay 31 thang 12 nam 2014 da duoc phan10~i lai d~ phil hop voi quy dinh trong Thong tu 200 vS trinh bay bao cao tai chinh. Bang so sanhs6 lieu da trinh bay trong nam tnroc, tnroc va sau khi duoc phan loai lai nhir sau:

Bang din dfii k~ toan

11112015 11112015(phan loai (theo bao cao

I~i) truocday)VND VND

D~u tir niim giG"dSn ngay dao h~n 32.000.000.000 25.000.000.000 fPhai thu ngiin h~n khac 22.520.146.061 15.405.047.525Tai san ngiin h~n khac 14.115.098.536Phai thu dai h~n khac 7.663.122.270D~u tu gop v6n vao don vi khac 1l.585.694.230D~u tu dai h~n khac 18.585.694.230Tai san dai h~n khac 663.122.270Chi phi phai trit ngiin h~n 10.718.969.544 1l.218.969.544Chi phi phai tra dai h~n 500.000.000Quy d1Jphong tai chinh 12.078.008.426Quy d~u tu va phat tri~n 56.397.655.039 44.319.646.613

guo:i l~p:

Giam tJ6e Tai ehinhTruOng ban Tai ehinhKi toan

Ngay 29 thang 3 nam 20

VO Trung Th~ngPh6 ban Tai ehinhKi to '

44