A ~ ~ ,,, -» -

CONGTYCO PHANDAILYHANGHAl VffiTNAM. .

, , , r

BAD CAD TAl CHINH

TONG HOP•

,QUY 1/2016

CONG TY CO PHAN f)~1 LY HANG HAl VII):T NAM

LAn5, sa 12 Tan Trao, P. Tan Phu, Qu~n 7 , Tp.HCM

MST : 0300437898

M§U sa BOla - DN

(Ban hanh theaIT 200120141IT-BTCngay 22//2/2014 eua BTC)

BANG CAN DOl KE ToAN (CONG TY M~)QUY INAM 2016

Tai ngay31 thang 03 nam 2016Don vi tinh: VND

TAl SAN MasaThuyet

sa eu6i quy sa dAunamminh

1 2 3 4 5

A-TAl sAN NGAN H~N 100 417,425,762,678 370,092,908,9441-Ti~n va cac khoan tuong duong ti~n 110 V.l 171,917,686,791 179,009,997,707

1. Ti~n III 104,417,686,791 114,509,997,707

2. Cac khoan nrong dirong ti~n 112 67,500,000,000 64,500,000,000II-f)§u tu tai ehinh ng!n han 120 36,000,000,000 37,000,000,000

1. Chung khoan kinh doanh 121 - -2. Dl,Iphong giam gia chirng khoan kinh doanh(*) 122

3. D~u tu namgiir d~n ngay dao han 123 V.2 36,000,000,000 37,000,000,000III-Cae khoan phai thu nglin han 130 198,764,015,435 144,731,314,322

1. Phai thu ngan han cua khach hang 131 V.3 155,003,384,561 115,444,223,1622. Tra tnroc cho ngiroi ban ng~n han 132 16,110,931,443 2,432,934,1623. Phai thu nOi bi) ngan han 133 - -4. Phai thu thea ti~n di) k~ hoach hop d5ng xay dim134 - -5. Phai thu v~ cho vay ngan han 135 - -6. Phai thu ngan han khac 136 V.4 36,690,316,993 35,894,774,5607. Dl,Iphong phai thu ng~n han kho doi(*) 137 V.5 (9,040,617,562) (9,040,617,562)8. Tai san thieu choxir Iy 139 - -

Iv-Hang tAn kho : 140 36,800,000 175,5001. Hilng t5n kho 141 V.6 36,800,000 175,5002. DVphong giam gia hang t6n kho(*) 149 - -

V-Tai san ng!n h~n khae 150 10,707,260,452 9,351,421,415':lOC

1. Chi phi tra truac ng~n h\ln 151 V.l1 1,594,943,235 630,869,548 .\J

2. Thu~ GTGT dugc kh~u tru 152 V.14 7,986,081,129 8,518,282,718~. CCQ .

3. Thu~ vil cac khoan phili thu Nhil nu6'c 153 V.14 1,126,236,088 202,269,149 vi cc

4. Giao dich mua ban l\li trai phi~u Chinh phu 154 ~ £lAId- -~'V\t5. Tai san ng~n h\ln khac 155 - -

B-TAI SAN DAI H~N 200 187,269,036,161 190,395,785,505 ' '!-t.>-I-Cae khoan phai thu dai h~n 210 7,954,789,470 7,954,789,470

1. Phili thu dai h~n cua khach hilng 211 V.3 - -2. Tra tru6'c cho nguai ban dili h\ln 212 - -3. Vbn kinh doanh (] dan vi trl,Icthui)c 213 - -4. Phai thu ni)i bi) diUh\ln 214 - -5. Phai thuv~cho vay dili h\ln 215 - -6. Phili thu dili h~ khac 216 VA 7,954,789,470 7,954,789,4707. Dl,Iphong phili thu dili h\ln kh6 doi(*) 219 - -

11-Tai san eil dinh 220 78,139,082,569 80,159,250,2631. TSCD hfru hinh 221 V.8 58,529,427,449 60,446,768,406- Nguyen gia 222 134,518,875,233 134,518,875,233- Gia tri hao mon luy k~(*) 223 (75,989,447,784) (74,072,106,827)2. TSCD thue tili chinh 224 - -- Nguyen gia 225

TAl sAN Miis8Thuy~t

S8 cu8i quy S8 elfiu namminh

- Gia trj hao man luy k~ (*) 226

3. TSCD vo hinh 227 V.9 19,609,655,120 19,712,481,857

- Nguyen gia 228 22,331,234,828 22,33 I ,234,828

- Gia tri hao man luy k~ (*) 229 (2,721,579,708) (2,618,752,971 )

II1-Blit elQng san elfiu tu . 230 V.I0 48,754,974,211 49,801,071,781

- Nguyen gia 231 74,584, I04,356 74,584, I04,356

- Gia tr] hao man luy k~ 232 (25,829,130,145) (24,783,032,575)

IV -Tai san do' dang dai han 240 317,331,865 305,518,229

I. Chi phi san xufrt, kinh doanh do dang dai han 241 - -2. Chi phi xay dung co ban do dang 242 V.7 317,331,865 305,518,229

V-:Dfiutu· tai chinh dai han 250 V.2 49,798,005,790 49,798,005,790

I. D§u tu vao congty con 251 37,392,586,378 37,392,586,378

2. D§u nr vao congty lien doanh, lien k~t 252 3,175,492,779 3,175,492,779

3. D§u nr gop v6n vao dan vi khac 253 11,589,789,363 11,589,789,363

4. Du phong d§u nr tai chinh dai han (*) 254 (2,359,862,730) (2,359,862,730)

5. D§u tu nam gilt d~n ngay dao han 255 - -VI- Tai san dai han khac 260 2,304,852,256 2,377,149,972

I. Chi phi tra truce dai han 261 V.II 2,304,852,256 2,377,149,972

2. Hi san thu~ thu nhap hoan lai 262 - -3. Thi~t bi, v~t nr, phu tung thay th~ dai han 263

4. Hi san dai han khac 268 - -TONG CQNG TAl SAN 270 604,694,798,839 560,488,694,449

NGUONVON

C-NQ PHAI TRA 300 314,638,549,389 275,456,462,414

I-NQ'ng~n han 310 299,684,859,239 260,508,772,264

1. Phai tra nguoi ban ng~n han 311 V.13 95,870,528,368 84,013,518,902

2.Ngiroi mua tra ti~n truac ng~n h~ 312 22,505,136,833 20,226,015,048

3. Thu~ va cae khoan phai nQPNha nuac 313 V.14 9,852,043,830 14,395,364,675

4. Phai tra nguai lao dQng 314 26,479,623,920 40,746,902,010

5. Chi phi phai tra ng~n h~n 315 V.15 8,035,133,312 7,054,001,263

6. Phai tra nOibQng~n h~n 316 - -7. Phai tra thea ti~n dQk~ ho~ch hgp d6ng xiiy dvn317 - -8. Doanh thu chua thvc hi~n ng~n h~n 318 V.17 24,316,146,989 200,000,000

9. Phai tra ng~ h~n khac 319 V.16 104,679,762,510 87,172,844,581

10. Yay va nq thUetai chinh ng~n h~n 320 V.12 2,333,081,633 -II. Dv phang phai tra ng~n h\ln 321 - -12. Quy khen thuemg, phuc Iqi 322 5,613,401,844 6,700,125,78513. Quy blnh 6n gia 323 - -14. Giao dich mua ban I\litrai phi~u Chinh phu 324 - -

II-NQ'dai h~n 330 14,953,690,150 14,947,690,150

I. Phai tra nguai ban dai h~n 331 V.13 - -2. Nguai mua tra ti~n truac dai h\ln 332 - -3. Chi phi phai tra dai h~n 333 V.15 500,000,000 500,000,000

4. Phai tra nQibQv~ v6n kinh doanh 334 - -5. Phai tra nQibQdai h~n 335 - -6. Doanh thu chua thvc hi~n dai h\ln 336 - -7. Phai tra dai h~n khac 337 V.16 713,770,150 707,770,1508. Yay va m;rthue tai chinh dai h~n 338 V.12 13,739,920,000 13,739,920,0009. Trai phi~u chuy~n d6i 339 - -

TAl SAN Mas6Thuyet

S6 cu6i quy S6 d~unamrninh

10. C6phieu uu diii 340 - -

11.Thu~ thu nhap hoan lai phai tra 341 - -12. D\)'phong phai tra dai han 342 - -13.Quy phat trien khoa hoc va cong nghe 343 - -

D-VON CHU SOHiI'U 400 290,056,249,450 285,032,232,035

I-V6D chu sO'hfru 410 , 290,056,249,450 285,032,232,035

1. V6n g6p cua chusa htru 411 V.18 116,500,000,000 116,500,000,000

- C6 phieu ph6 thong c6quyen bieu quyet 411a 116,500,000,000 116,500,000,000

- C6 phieu iru diii 411b - -2. Thang dir v6n c6 phan 412 - -3. Quyen chon chuyen dbi trai phieu 413 - -4. V6n khac cua chu sa huu 414 - -5. C6phieu quy (*) 415 - -6. Chenh l~ch danh gia lai Utisan 416 - -7. Chenh lech ty gia h6i doai 417 - -

8. Quy diiutir phat tri€n 418 V.18 74,261,208,991 74,261,208,991

9. Quy h6 trc sip x~p doanh nghiep 419 - -10. Quy khac thuoc v6n chusahtru 420 V.IS 12,734,417,453 12,734,417,453

11.LQ'inhuan sau thue chua phan ph6i 421 V.18 86,560,623,006 81,536,605,591

- LNST chua phan ph6ilily k~ d~n cu6iky truce 421a 81,536,605,591 24,538,467,644

- LNST chua phan phoikY nay 421b 5,024,017,415 56,998,137,947

12.Ngu6n v6n diiutu XDCB 422 - -TONG CONG NGUON VON 440 604,694,798,839 560,488,694,449

- -Tp.HCM, ngay31thang 03 niim 2016

Ngu'O'i l{ip bi€u

VO TRUNG THANGNGUYEN LU'ONG HUY

CONG TY CO PHAN D~I LY HANG HAl VIJ):T NAM JVlaUso D U2;a- Ul'l

Liu 5, s8 12Tan Trao, P. Tan PM, Qu~n 7 , Tp.HCMMST: 0300437898

(Ban hanh thea TT20012014ITT-BTCngay 2211212014cua BTC)

BAO cAo KET QUA H04T DONG KINH DOANH(CONG TY M~)QUY I NA.M 2016

f)071 vi tinh: VND

CHiTIEU Mlis8Thuyet QuYJ LOy k~ tir diu nam d~n cU8i quy nay

minh Nam nay Nam truce Nam nay Nam trutrc

1 2 3 4 5 6 7

1. Doanh thu ban hang va cung dp dich vu 01 VI.l 164,452,823,218 180,656,548,073 164,452,823,218 180,656,548,073

2. Cac khoan giam trir doanh thu 02 VI.l - - - -

3. Doanh thu thuan ve ban hang va cung cap dich vu10 VI.! 164,452,823,218 180,656,548,073 164,452,823,218 180,656,548,073

fIO=01-03)

4. Gia vbn hang ban 11 VI.2 143,663,450,638 161,499,298,971 143,663,450,638 161,499,298,971

5. Loi nhuan g(lp ve ban hang va cung cap dichVI,I (20=10-20 20,789,372,580 19,157,249,102 20,789,372,580 19,157,249,102

11)

6. Doanh thuheat d(lng tai chinh 21 VI.3 2,681,352,105 1,812,148,912 2,681,352,105 1,812,148,912

7. Chi phi tai chinh 22 VI.4 321,655,174 513,937,513 321,655,174 513,937,513

Trang do: Chi phi ldi yay 23 - - - -

8. Chi phi ban hang 25 - - - -

9. Chi phi quanly doanh nghiep 26 VI.7 17,403,0 II ,412 15,579,338,087 17,403,011,412 15,579,338,087

10. Loi nhuan thuantu hoat d(lng kinh doanh [30= 20+(21-30 5,746,058,099 4,876,122,414 5,746,058,099 4,876,122,414

22)-(25+26)1

11. Thu nhap khac 31 VI.5 314,964,943 38,885,058 314,964,943 38,885,058

12.Chi phi khac 32 VI.6 74,724 10,101,021 74,724 10,101,021

13.Lei nhuan khac (40=31 - 32) 40 314,890,219 28,784,037 314,890,219 28,784,037

14. Tong loi nhuan ke toan trucethue (50=30+40) 50 6,060,948,318 4,904,906,451 6,060,948,318 4,904,906,451

15. Chi thue TNDNhien hanh 51 VI.9 1,036,930,903 1,318,609,411 1,036,930,903 1,318,609,411

16. Chi thue TNDN hoan I~i 52 - - - -

17. Loi nhuan sau thue TNDN(60=50-52+53) 60 5,024,017,415 3,586,297,040 5,024,017,415 3,586,297,040

NgumI~pbi~u

CONG TY CO PHAN D~I LY HANG HAl VII):TNAML5u s, s612Tan Trao, P, Tan Phu, Quan 7 , Tp,HCMMST : 0300437898

M~u s6 B 033 - DN(Ban hanh theo 7T 20012014m'-BTC

ngoy 221/212014cuo BTC)

BAo cAo LUU CHUYEN TIEN T~ (CONG TY MJ):)(Thea phuong phap trice ti~p)

QUY INAM 2016

D07lvi tinh: VND

CHiTItu Mil s6Thuy~t Lily k~ tir dAn nam d~n cu6i quy nily

minh Nlim nllI. Narn tnrti'c1 2 3 4 5

1-uJ'U CHUYEN TIEN rtr HO~ T DQNG KINH DOANH

I, Ti~n thu til ban hang, eung cap dich vu va doanh thu khac 01 302,504,690,594 311,010,158,167

2. Ti~n chi tra cho nguoi cung cap hang hoa va dichV\I 02 (245,708,220,656) (246,814,163,559)

3. Ti~n chi tra cho nguoi lao di)ng 03 (32,045,814,152) (39,801,110,837)

4. Ti~n chi tra lai vay 04 - -

5. Ti~n chi nop thu~ thu nhap doanh nghiep 05 (1,293,874,973) (1,189,803,420)

6. Tien thu khactir hoat di)ng kinh doanh 06 336,083,030,844 435,026,974,234

7. Ti~n chi khac cho hoat dong kinh doanh 07 (368,610,353,632) (409,544,571,833)

LIlU chuy@nti~n thulln tir hoat dQng kinh doanh 20 (9,070,541,975) 48,687,482,752

- -

11-uJ'U CHUYEN TlEN TU HO~T DQNG DAU TTJ - -I. Tien chi d@mua sam, XD TSCD va cac tai san dai han khac 21 (11,813,636) (23,200,529,227)

2. Tien thu tu thanh ly, nhuong ban TSCD cac tai san dai han khac 22 - -

3. Tien chi cho vay, mua cac cong cu no cua don vi khac 23 (3,000,000,000) (1,500,000,000)

4. Tien thu hili cho vay, ban Ii;licac cong nq cila don vi kh<ic 24 9,000,000,000 9,058,448,283

5. Tib chi ddu tu gop v6n vao don vi khac 25 - -6. Tien thu hili d~u tu gop v6n VaGdon vi khac 26 - 136,725,937

7. Tien thu Hlicho vay, c6 tuc vaIqi nhu<).nduqc chia 27 1,829,844,971 1,102,574,303

LIlU chuy~n ti~n thulln tir hOl,ltdQng dAn til 30 7,818,031,335 (14,402,780,704)

- -

III- LlJU CHUYEN TIEN TU HO~ T DQNG TAl CHiNH - -

I. Tien thu tu phat hanh c6 phi@u,nhl),nv6n gop cila chilsahCiu 31 - -2. Tien chi tra v6n gop cho cae eMsahuu, mua I(lic6 phi@uclia ON dil

32 - -phat himh

3. Tien vay ng~n h(ln, dai h(ln nhan duqc 33 2,333,081,633 5,381,451,185

4. Ti~n chi tni.nq gilc vay 34 - -5. Ti~n chi tni.nq thue tai chinh 35 - -

6. C6 tuc, Iqi nhu~n da tni.cho chusahuu 36 (8,155,000,000) -LIlU chuy@nti~n thudn tir hOl,ltdqng Illi chinh 40 (5,821,918,367) 5,381,451,185

- -LIlU chuy@nti~n thulln trong ky 50 (7,074,429,007) 39,666,153,233

- -Ti~n vii tllong dU'ong ti~n dllu ky 60 179,009,997,707 171,122,463,380

Anh huang eua thay d6i ty gia h6i dolii guy d6i ngo(li te 61 (17,881,909) 4,091,686

Ti~n vii tuang dU'ang ti~n cu6iky 70 171,917,686,791 210,792,708,299

",' 0' 00"l~ """ OJ .'m201'Ngiliri I~p bi~u

c~Q' CONG TY '. Giam d6c .-

~. _""" ~~.. COPHAN' -

~

;D~llY"~TNA *'

.~

NGUYEN LTJ<1NG HUY VO TRUNG THANG ~UANTRUNG

CONGTV CO PHAN f)~l LY HANG HAl VI~T NAMDia chi: L:1u5, sf> 12 Tan Tnlo, P.Tan Phu, Q.7, TP.HCMBAN THUYET MINH BAa cAo TAl CHiNH CHON LOCCho narn tai chinh k~t thuc ngay 31 thang 12 nam 2016

BAN THUYET MINH BAo cAo TAl CHiNH TONG HQP --Quy I Nam 2016

I. D~C DIEM HO~T DONGCVA CONG TY

1. Hlnh tlnrc so' hfru v60 Cong ty C6 phan Dai Iy Hang hai Vi~t Nam duoc c6 pharrh6a tir Doanh nghiep Nha mroc - Dai ly Hang hai Viet Namthea Quyet dinh s6 5099/QD-BGTVT ngay 30 thang 12 nam2005 cua BQ Giao thong V~tai, Cong ty hoat dQng theaGi~y chirng nhan dangky kinh doanh s6 4103005432 ngay20 thang 10 nam 2006 doSo' K~ hoach va Dau tu thanh ph6H6 Chi Minh dp, va cac gi~y clnrng nhan di~u chinh.

2. LInh v'!c kinh doanh : Dich vu, thuongmai,

3. Nganh ngh~ kinh doanh : Dai ly, kiem d~m hang h6a; Moi gioi va dich vu hang hai;Dai Iy tau bien va dai Iy hang hai; San xuat cac loai miengd~m ky thuat; V~n tai container bing duemg bQ; Cho thuevan phOng; DichV\l cung (mg tim bi~n; Xu~t nh~p kh~u, muaban, d'.li Iy ky glri hang h6a trong va ngoai nuac g6m: h6ach~t phl,lcV\l san xu~t (trt! h6a ch~t c6 tinh dQc h'.li m'.lnh),hang nong - hai san; V~ tai hang h6a bing duemg b¢ vaduemg thUy; B6~ x~p hang h6a; D'.li I~ ky giri h_ang;V~n taida phuong quoc te; DichVl,l lai dat tau bien; DichVl,l

logistic; Mua ban, cho thue va sua chua container; Kinhdoanh v~n tai bi~n; Kinh doanh kho hai; Kinh doanh ca So'luu tru du lich: khach S'.ln(khong kinh doanh khach s'.lnt'.litrl,lsa); Dich Vl,l khai thue hai quan.

II. NAMTAI CHiNH, DON VI TIEN T¥ SUDl}NG TRONGKE ToAN

1. Nam ali chinhNam tai chinh cua Cong ty bit d§.utir ngay 01 thang 01 va k~t thuc vao ngay 31 thang 12 hangnam.

2. D()"nvi ti~n t~ sir d1}ngtrong k~ tm,nDan vi ti~n t~ su dl,lngtrong k~ toan la D6ng Vi~t Nam (VND).

III. CHUAN Ml/C VA CHE DO KE ToAN Ap Dl}NG

1. Ch~ dQ k~ toao ap d1}ngCong ty ap dl,lng Ch~ dQ K~ toan Doanh nghi~p Vi~t Nam dUQ'cban hanh thea Thong tu s6200f2014/TT-BTC ngay 22 thang 12nam 2014 cua BQTai chinh va cac thong tu huang d~n th\Jchi~n chu~n m\Jc va ch~ dQk~ toan cua BQTai chinh.

2. Tuyen b6 v~ vi~c tuan thli. chuaD m,!c k~ toaD va ch~ dQ k~ toaoBan Giam d6c dam bao da tuan thu yeu du cua cac chu~n mllc k~ toan va Ch~ dQK~ toan Doanhnghi~p Vi~t Nam duQ'c ban hanh thea Thong tu s6 200/2014/TT-BTC ngay 22 thang 12 nam

IIPage

CONG TV CO PHAN £)~I LY HANG Hiu VI~T NAMDia chi: Liu 5, S6 12, Tan Tr~lO,P.Tan Phil, Q.7, TP.HCMCho narn tai chinh k~t thuc ngay 31 thang 12 nam 2016Ban thuyet minh Bao cao titi chinh (ti~p theo)

2014 cua B(>Tat chinh cung nhu cac thongtir huong d~n thirc hien chuan muc va che d(>k~ toancua B(>Tai chinh trong viec I~pBao cao tai chinh .

3. Hlnhthtrck~toanapdungCong ty sir dung hinh thirc k~ toan clnrngtir ghi s6.

IV. cAc CHINH SACH ICE ToAN Ap DT)NG

1. Co' so' I~p Bao tao tai chinhBao cao tai chinh diroc I~p tren co sa k~ toan d6n tich (tnr cac thong tin lien quan d~n cac luongtien),

2. Ti~n va tU'011gduong ti~nTiSn va cac khoan nrong duong tien bao gom ti@nmat, tiSn gill ngan hang, tien dang chuyen vacac khofm dftu tu ng~n h<;lnc6 thai h<;lnthu h6i hoi;icdao h<;lnkh6ng qua 3 thang kS tu ngay mua,d~ dang chuySn d6i thanh m(>tluqng ti@nxac dinh cGng nhu khong c6 nhiSu rui ro trong vi~cchuyen d6i tMnh tiSn.

3. Hang t8n khoHang t6n kho dugc xac dinh tren cO'sa gia g6c. Gia g6c hang t6n kho bao g6m chi phi mua vacac chi phi lien quan tn,rc ti~p khac phat sinh d6 c6 dugc hang t6n khoa dia di6m va tr<;lngthaihi~n t<;li.

Gia g6c hang t6n kho dugc tinh thea phuang phap binh quan gia quySn va dugc h<;lchtoan theaphuang phap ke khai thuemg xuyen.

DIJphOng giam gia hang t6n kho dugc gill nh~n khi gia g6c 100han gia tri thuftn c6 th6 thlJc hi~ndugc. Gia tri thuk c6 th6 thlJc hi~n dugc la gia ban u6c tinh cua hang t6n kho tm chi phi u6ctinh d6 hoan thanh san ph~m va chi phi u6c tinh cftnthi~t cho vi~c tieu th\l chung.

Tang hoi;icgiam s6 du dlJ phOnggiam gia hang t6n kho dugc ghi nh~n VaGgia v6n hang ban trongnam.

4. Cac khoan phiii thn thU'011gml;liva pbiii thn khacCac khoan phai thu thuang m<;liva cac khoim phai thu khac dugc ghi nh~n thea h6a dan, chUngtU.

DIJ phong phai thu kh6 doi dugc I~pcho tUng khoan ng phai thu kh6 doi canClr VaGtu6i ng quah<;lneua cac khoan ng hoi;icdlJ ki~n muc t6n th~t co th6 xay ra, c\l th6 nhu sau:• 86i v6i ng phai thu qua h<;lnthanh toan:

30% gia trj d6i v6i khoan ng phai thu qua h<;lntu 6 thang d~n dum 1 nam.50% gia trt d6i v6i khoan ng phai thu qua h<;lnill 1 nam d~n du6i 2 nam.70% gia tri d6i v6i khoan ng phai thu qua h?n tu 2 nam d~n du6i 3 nam.100% gia trt d6i v6i khoan ng phai thu qua h?n tren 3 nam.

• 86i v6i ng phai thu chua qua h?n thanh toan nhung kh6 c6 kha nang thu h6i: can cu VaGdlJki~n muc t6n th~t dS I~pdlJphong.

Tang hoi;icgiam s6 du dlJ phOng ng phai thu kh6 doi dugc ghi nh~n VaGchi phi quanly doanhnghi~p trong nam.

5. Tai siin c5 dinh hfrn hlnhHi san c6 dinhhuu hinh dugc thS hi~n thea nguyen gia tru hao mon lGyk~. Nguyen gia tai sanc6 dinh hfru hinh bao g6m toan b(>cac chi phi rna Congty phai b6 ra d6 c6 dugc tai san c6 dinh

21Page

CONG TV CO PHAN f)~l LY HANG HAl VI~T NAMDia chi: Lftu 5, s6 12, Tanr-ao,P.Tan Phu, Q.7, TP.HCMCho nam tai chinh k€t thuc ngay 31 thang 12 narn 2016Ban thuyet minh Bao cao tal chinh (tiep thea)

tinh d~n thai diem dira tai san do VaGtrang thai s~n sang sir dung, Cac chi phi phat sinh sau ghinhan ban d~u chi diroc ghi tang nguyen gia tai san c6 dinh n~u cac chi phi nay chac chan lam tanglei Ich kinh t~ trong nrong lai do sir dung tai san do, Cac chi phi khong thoa man di@ukien trendiroc ghi nhan ngay van chi phi.

Khi tai san c6 dinh htru hinh duoc ban hay thanhly, nguyen gia va khau haoliiy k~ duoc x6a s6va bit ky khoan lai 16nao phat sinh do viec thanh Iy d@udiroc tinh VaGthu nhap hay chi phi trongnarn.

Hi san c6 dinh dircc khiu hao thea phirong phap duong thang dira tren thai gian htru dung iroctinh. S6 nam khiu hao cua cac 10:;1itai san c6 dinh nhu sau:Loai tai san c6 dinhNha cua, V?tki~n trucMay m6c va thi~t biPhucmg ti~n v?n tai, truy@ndinThi~t bi, dVngcv quan Iy

S6nam06-44

0505 - 1103 - 10

6. Tai san tbue bo:_ttdQngCong tylil ben cho thueDoanh thu cho thue hO:;1td(>ngduqc ghi nh?n thea phuong phap duang thiing trong su6t thai giancho thue. Chi phi tn,rc ti~p ban d~u d~ t:;10ra doanh thu cho thue hO:;1to(>ngouqc ghi nh?n ngayvan chi phi khi phat sinh ho?c phan b6 dk VaGchi phi trong su6t thai h:;1ncho thue phu hgp vaivi~c ghi nh?n doanh thu cho thue hO:;1td(>ng.

Cong ty lizben iii thueThue tai san duqc phan 10:;1ila thue hO:;1td(>ngn~u ph~n 1611rui ro va Iqi ich gin li@nv6i quy@nsahihl tai san thu(>cv@nguai cho thue. Chi phi thue hO:;1td(>ngduqc phan anh van chi phi theaphuong phap duang th~ng cho su6t thai h:;1nthue tai san, kh6ng phv thu(>cvan phuong thuc thanhtoan ti@nthue.

7. BAt dQng san d§u ttrBit d(>ngsan d~u tu la nha kho va san bili thu(>csa hihl cua C6ng ty ouqc su dvng nh~m ml,lcdich thu Iqi tu vi~c cho thue. Nguyen gia cua b~t d(>ngsan d~u tu la toan b(>cac chi phi rna C6ngty phai b6 ra ho?c gia tri hgp Iy cua cac khoan dua ra d~ trao d6i nh~m c6 duqc bit d(>ngsan d~uilltinh d~n thai di~m mua ho?c xay dl,Tl1ghoan thanh.

Cac chi phi lien quan d~n bit o(>ngsan d~u tu phat sinh sau ghi nh?n ban o~u ouqc ghi nh?n lachi phi trong ky, tru khi chi phi nay c6 kha nang ch~c ch~n lam cho bit d(>ngsan dftu tu t:;10ra lqifch kinh t~ trong tuong lai nhi@uhon muc hO:;1td(>ngduqc danh gia ban dftu thi duqc ghi tangnguyen gia.

Khi bit d(>ngsan d~u tu duqc ban, nguyen gia va khiu hao luy k~ duqc x6a s6 va bit ky khoan 11:ii16nao phat sinh d@uouqc h:;1chtoan van thu nh?P hay chi phi trong kyo

Bit o(>ngsan dftu tu duqc khiu hao thea phucmg phap duang th~ng dga tren thai gian hllu dl,lnguac tinh. S6 nam kh~u hao cua b~t d(>ngsan dftuill la ttr 05 - 20 nam.

8. Tai sanc8 dinh vi) hlnbHi san c6 dinh vo hinh oUQ"cth~ hi~n thea nguyen gia tru hao mon lUy k~. Hi san c6 dinh v6hinh cua C6ngty bao g6m:

3lPage

CONG TV CO PHAN f)~1 LY HANG HAl VI~T NAMDia chi: Ldu 5,sf> 12, Tanr-eo, P.Tan Phu, Q.7, TP.HCMCho narn tai chinh k€t thuc ngay 31 thang 12 narn 2016Ban thuyet minh Bao do tai chinh (ti€p theo)

QuyJn su dung ddtQuyen sir dung d~t la toanbl) cac chi phi thirc t~ Cong ty da chi ra c6 lien quan tnrc ti~p toi d~tS11dung, bao gorn: tienchi ra d~ c6 quyen sir dungd~t, chi phi cho d~nbu, giai ph6ng mat bang,sanI~p mat bang, I~ phi tnroc ba ... Quyen su dung d~t kh6ng xac dinh thai han neil kh6ng tinh khauhao.

Rieng cac quyen sir dung d~t c6 xac dinh thai han sir dung sediroc khau hao trongthai gian sudung tirong irng nhtr sau:

PhOn mim maytinhPhan mem may tinh la toanbl) cac chi phi rna Cong ty da chi ra tinh d~n tho; diem dira phan m~mVaGS11dl,mg.

9. Chi phi xily dl}"ngco' ban dO-dangChi phi xay dvng coban do dang phan anh cac chi phi lien quantr\Ic ti~p d~n vi~c xay dvng nhaxu6'ng va I~p d?t may m6c, thi~t bi chua hoim thanh va chua I~p d?t xong. Cac tai san dang trongqua trinh xay dvngcoban do dang va I~p d?t kh6ng dUQ'Ctinh kh~u hao.

10. ChiphidivayChi phi di vay duQ'c ghi nh;;m VaG chi phi trong kyo Truong hqp chi phi di yay lien quan tf\IC ti~pd~n vi~c dfru tu xay dvng ho?c san xu~t tai san do dang dn c6ml)t tho; gian du dai (tren12thang) d€ c6 th€ dua VaGS11 dl,mg thea mvc dich dinh tnrac hoi[tc ban thi chi phi di yay nay dUQ'cv6n h6a.

D6i vai cac khoan v6n yay chung trong d6 c6 su dvng cho mvc dich dfru tu xay dvng hoi[tc sanxu~t tai san do dang thl chi phi di yay v6n h6a dUQ'cxac dinh theatY l~ v6n h6a d6i v6'i chi phiIlly k~binh quan gia quy~n pMt sinh cho vi~c dfru tu xay dvngco ban hoi[tc san xu~t tai san d6.Ty l~ v6n h6a duQ'c tinh thea ty I~ lai su~t binh quan gia quy~n cua cac khoan yay chua tra trongky, ngo<;litru cac khoan yay rieng bi~t phvcvv cho mvc dich hlnh thanhml)t tai san cv th€.

11. Chi phi tra tmo'c dai h~nCong qt,d{lng c{lCac c6ng cv, dVng cl,l da dua VaG su dVng dUQ'cphan b6 VaG chi phi trong ky thea phuang phapdUCmgthing vai tho; gian phan b6 kh6ng qua 2 nam.

TiJn thue ddt tra trlfUCTi~n thue d~t tratruac th~ hi~n khoan ti~n thue d~t da tra cho phfrn d~t C6ng ty dang su dVng t<;li.Ti~n thue d~t dUQ'cphiln b6 thea thai h<;lnthue qui dinh tren hqp d6ng thue dk

Chi phi sua chera tai san cli djnhChi phi sua chua tai san c6 dinhhi toan bl) chi phi th\IC t~ C6ng ty da chi ra d€ sua chua vanphong, nha lam vi~c. Chi phi nay duQ'c philn b6 trong thai gian kh6ng qua3 nam.

12. Chi phi phai traChi phi phai tra duQ'c ghi nh~n d\Ia tren cac uac tlnh hQ'p Iy v~ s6 ti~n phai tra cho cac hang h6a,dich V1,lda su d1,lngtrong kyo

13. TrQ' cAp thoi vi~cC6ng ty phai chi tra trQ' dp th6i vi~c cho nguai lao dl)ng lam vi~c thuCmg xuyen t<;liC6ng ty tu dl!12 thang tro len. Muc chi tra trQ' dp th6i vi~c b&ng'h thang luang cl)ng ph1,lcfrp luang (n~u c6)binh quan cua sau thang li~n k~ tnroc thai di€m th6i vi~c cho1 nam lam vi~c d6i voi thai giannguai lao dl)ng lam vi~c t<;liC6ng ty rna kh6ng tham gia dong bao hi~m th~t nghi~p.

41Page

CONG TV CO PHAN £)~I l Y HANG HAl VI~T NAMDia chi: LAu 5, S6 12, Tan Trao, P.Tan Phu, Q.7, TP.HCMCho narn tai chinh k€t thuc ngay 31 thang 12 nam 2016Ban thuyet minh Bao cao tai chinh (ti€p theo)

Tro dp thoi viec diroc ghi nhan van chi phi quan Iy doanh nghiep khi chi .tra cho ngiroi lao dong.

14. Nguyen t~c chuy~n d&i ugoai t~Thong tu s6200/20 14/TT-BTC ngay 22 thang 12 nam 2014 cua Be>Hi chinh

15. Nguyen t~c ghi nh~n doanh thuDoanh thu ban hang hod, thanb phamDoanh thu ban hang h6a, thanh pharn diroc ghi nhan khi phan 100 rui ro va loi ich g~n lien voiviec sa htru cii~g nhtr qUY€}1quan ly ~ang hoa, thanh ,phftrn d6 duoc chuyen giao cho n,gum rnua,va khong con tontai yeu to khong chac chan dangke lien quan den viec thanh toan tien, chi phikern thea hoac kha nang hang ban b] tra lai.

Doanh thu cung cOpdich v~Doanh thu cung c~p dich vuducc ghi nhan khi khong con nhtrng y~u t6 khong ch~c ch~n dang k~lien quan d~n vi~c thanh toan ti€n ho~c chi phi kern theo. Truang hqp dich Vl,lduQ'c tht,rc hi~ntrong nhi€u kY k~ toan thi doanh thu dUQ'cghi nh~n canClr van ty I~ dich Vl,l hoan thanh tl:;lingayk~t thuc narn Ul.ichinh.

TiJn [iii

Ti€n Hii duQ'c ghi nh~n trenCO' sathm gian va liii su~t th\rc t~ tUngkYo

16. Tai san tai chinhPhiin IOflitiJi san tili chinhVi~c phan IOl:;licac tai san tai chinh nay phl,l thuQc van ban ch~t va rnl,le dieh eua tai san tai ehinhva duQ'c quy~t dinh tl:;lithm di~rn ghi nh~n ban d~u. Cae tai sim tai ehinh cua Cong ty g6rn caenh6m: cae khoan d~u tu n~rn giu d~n ngay dao hl:;ln,cac khoan cho vay va phai thu, tai san taichinh s~n sang d~ ban.

Cae khoan ddutU' niim giii din ngay daohi:;m

Cae khoan d~u tu n~rn gifr d~n ngay dao hl:;lnla cae tai sim tai ehinh phi phai sinh v6'i eac khoanthanh toan c6 dinh ho~c e6 th~ xac dinh va c6 ky dao hl:;lnc6 dinh rna Cong ty c6 y dinh va e6 khanang giu d~n ngay dao h?ll.

Cae khoan eho vay va phai thuCac khoan cho vay va phai thu la eac tai san tai ehinh phi phai sinh v6'i cae khoan thanh toan e6dinh ho~c c6 th~ xae dinh va khong dUQ'cniern y~t tren thi truang.

Tai san tai ehinh san sang di banHi san tai chfnh s~ sang d~ ban la cac tai san tai chinh phi phai sinh dUQ'exac dinh la s~n sangd~ ban ho~c khong dUQ'e phan IOl:;lila cae tai san tai chfnh ghi nh~ thea gia tri hgp Iy thong quaBao cao k~t qua hOl:;ltdQng kinh doanh, cae khoan d~u tu giu d~n ngay dao hl:;lnho~c cac khoancho yay va phai thu.

Gia trj ghi s6 ban daucua tili san tiJichinhCae tai san tai ehinh duQ'c ghi nh~n tl:;lingay rnua va dUng ghi nh~n tl:;lingay ban. Tl:;lithai di~rnghi nh~n I~n d~u, cae tai san tai chinh duQ'c ghi nh~n thea gia g6e eQng eac chi phi phat sinh khaelien quan trt,rc ti~p d~n vi~e rnua, phat hanh tai san tai ehinh d6.

51Page

CONG TV CO PHAN f)~1 LY HANG HAl VI~T NAMDia chi: LAu5, S6 12, Tan Trao, P.Em Phu, Q.7, TP.HCMCho narntai chinh k€t thuc ngay 31 thang 12 nam 2016Ban thuyet minhBao caotai chinh (ti€p theo)

17. NQ'phai tra tai chinh vacong C,! van chu sO'huuCac cong cu tai chinh duoc phan loai la no phai tra tai chinh hoac cong cu v6n chu sa hfru tai thaidiem ghi nhan ban d~u phu hQ'P voi ban chat va dinh nghia cua no phai tra tai chinh va cong cuv6n chu sa htru.

N(fpha; tra tai chinhViec phan loai cac khoan no tai chinh phu thuoc vao ban ch~t va rnuc dich cua khoan no tai chinhva ducc quyet dinh tai thai di@m ghi nhan ban d~u. NQ' phai tra tai chinh cua Congty g6m cackhoan phai tra nguai ban, vay va nQ',cac khoan phai tra khac.

T~i thai di@m ghi nh~n l~n d~u, tru nQ' phai tra lien quan d@n thue mua tai chinh, cac khoan nQ'phai tra tai chinh khac duQ'c ghi nh~n ban d~u thea gia g6c c9ng cac chi phi phat sinh khac lienquan tn,rc ti@pd@nnQ'phai tra tai chinh d6.

Cong C{l van chit sO'himCong C\l v6n cM sa hiht la hQ'P d6ng ch(mg t6 dugc nhilng IQ'i ich con l~i v~ tai san cua Cong tysau khi tru di toan b9 nghiaY1,l.

18. Bu trir cac congC,! tai chinhCac tai san tai chinh va nQ' phai tra tai chinh chi dUQ'cbu tru v6'i nhau va trinh bay gia tri thu~ntren Bang can d6ih~toan khi va chi khi Cong ty:

• C6 quy~n hQ'P phap d@btl tru gia tri da dugc ghi nh~; va

• C6 dl,f dinh thanh toan tren co sa thu~n ho~c ghi nh~ tai san va thanh toan nQ'phai tra cungm9t thai di@m.

19. Bao caotheo bQ ph~nB9 ph~ thea linhVl,fC kinh doanh la m9t ph~n c6 th@xac dinh rieng bi~t tham gia vao qua trinhsan xu~t ho~c cung dp san ph~m, dichY1,l va c6 rui ro va IQ'i ich killh t@khac v6i cac b9 pMnkinh doanh khac.

B(> ph~n thea khuVl,fC dia ly la mQt ph~n c6 th~ xac dinh rieng bi~t tham gia vao qua trinh sanxu~t ho~c cung dp san ph~m, dichY1,l trong ph~m vi mQt moi truang kinh t@C\l th@va c6 rui rova lQ'i ich kinh t@khac v6i cac bQ ph~n kinh doanh trong cac moi truang kinh t@khac.

20. Ben lien quanCac ben dUQ'ccoi la lien quan n@umQt ben c6 kha nang ki@m soat ho~c c6 anh huang dang k@d6iv6'i ben kia trong vi~c ra quy@t dinh cac chinh sach tai chinh va ho~t dQng. Cac ben cling duQ'cxem la ben lien quan n@ucung chiuSl,! ki@msoat chung hay chiu anh huang dang k@chung.

Trong vi~c xem xet m6i quan h~ cua cac ben lien quan, ban chilt cua m6i quan h~ duQ'c chu tr9ngnhi€u han hinh thuc phap lY.

Giao dich v6i cac ben c6 lien quan trong nam duQ'c trinh baya thuy@t minh s6 VII.2.

61Pagc

CONG TV CO PHAN £)~I LY HANG HAl V1~T NAMDia chi: Lau 5,se 12, Tan Tri:w,P.Tan Phu, Q.7, TP.HCMCho narn tai chinh k€t thuc ngay 31 thang 12 nam 2016Bi'IDthuyet minh Bao cao tai chinh (ti€p thea)

V. THONG TIN BO SUNG CHO cAc KHoAN Ml)C TRiNH BAy TRONG BANG CANDOl ICE ToAN

1.Ti~n

Ti~n matTi~n gui ngan hangCac khoan nrong duong tien

Ci}ng

S3 eu3i guy2,326,206,065

102,091,480,72667,500,000,000

171,917,686,791

2. Cac khoan dftu to' tai ehinha) Dftu to' n~m gift d~n ngay dao han

s6 eu3i quyDftu he n~m giftd~n ngay dao han Gia g3e Gia tr] ghi s6 Gia g3e

- Ti~n giri c6 ky handiroi 12 thang tai nganhang 36,000,000,000 36,000,000,000

Ci}ng

S3 dftu nam2,434,809,165

112,075,188,54264,500,000,000

179,009,997,707

S3 dftu nam

Gia tr]ghis6

37,000,000,000 37,000,000,000

36,000,000,000 36,000,000,000 37,000,000,000 37,000,000,000

b) Dftu tir gop v3n vao don v] khac- lJau tu: VtlO cong ty con

Cong ty c6 phan bfrtdong san DaiIy Hang hai Vi~t Nam(i)

Ci}ng

S3 eu3iquyTy I~SO'htru (%) Gia tr]

S3 dftunam

Ty I~so'hfru (%) Gia tri

37,392,586,378 51,50 37,392,586,37851,50

37,392,586,378 37,392,586,378

(i) Khoan 9 Nghi quy@tD~i h9i d6ng c6 dong nam 2009 Cong ty c6 phin D~i Iy Hang hai Vi~t Namthong qua vi~c thanh I~p Cong ty c6 phftn de thvc hi~nDV an xay dl,lTIgTrung tam di~u hanhSXKD t~i s6 1 B@nVan D6n, Qu~ 4, TP.HCM.Cac e6 dong eua Cong ty e6 phin bfrt d9ng san D~i Iy Hang hai Vi~t Nam (VOSALAND) thvehi~n th6a thu~n g6p v6n di~u l~ thea hQ'Pd6ng g6p v6n, trong d6 Cong ty cam k@tg6p 51,5% baog6m gia tri quy~n su d\mg dfrt S6 01 B@nVan D6n, Qu~n 4, TP.HCM va 5.000.000.000 d6ng ti~nm~t. D@nquy3/2015, Cong ty dll hoan tfrt thu t\lC g6p v6n vao VOSALAND. V6n di~u I~VOSALAND la 100zy, gia tri khoan d~u tuvao cong ty con dUQ'etrinh bay thea gia g6c.

S3 eu3i guyDV phong khoan 16cua cae cong ty con

Cr5ngty c6phdn beit d(mg scmlJr;zi If' Hang hai Vi¢tNam

DV phOng cac khoan diu tu dai h~n khacCi}ng

2,359,862,730

2,359,862,730

2,359,862,730

S3 dftu nam2,359,862,730

2,359,862,730

2,359,862,730

71Page

CONG TV CO PHAN £)~I LY HANG HAl VI~T NAMDia chi: L~u 5, S6 12, Tan Trao, P.Tan Phil, Q.7, TP.HCMCho nam tai chinh k€t thuc ngay 31 thang 12 narn 2016Ban thuy~t minh Bao cao taichinh (tiep theo)

- Dau tlf vao congty lien doanh, lienk~t

Congty TNHH China ShippingVi~tNamCQng

- Dau ttr vao dan vi kluic

DAu tu c6phieudai hanNgdn hang thuong maic6phdnhang hili Viet Nam'

Tong Cong tyc6phdn Thep Vi?tNam-CTCp2

DAutu vao dan vi khacCong ty TNHH Yusen Logistics& V<intai Vi?t Nam - USD51.000 (51%/

Cong ty TNHH Yusen LogisticsVi?!Nam USD 4.000 (1%rCong ty c6phdn VinalinesLogistics Viet Nam'

Cong ty lien doanh Bong Sert'

CQng

S5 cu5i quyTy I~so'

hiiu Gia tri

S5 oAunam

Ty I~so'htru Gia tri

40% 3,175,492,779__ ..c:2..::"':""::.2....:..:..=.z.:c__:_::_

3,175,492,779

40% 3,175,492,779----'-'------'--'----'----

6,334,032,779

S5 cu5i quy S5 oAunamS5CP Gia tri S5CP Gia tri

9,420,160,000 9,420,160,000

913.390 7,400,160,000 913.390 7,400,160,000

200.000 2,020,000,000 200.000 2,020,000,000

2,169,629,363 2,169,629,363

1,072,836,000 1,072,836,000

63,746,040 63,746,040

50.000 500,000,000 50.000 500,000,000

533,047,323 533,047,323

11,589,789,363 11,589,789,363

(I)Cong ty CP Dai ly hang hai Viet Nam (VOSA) tiSn than la Dai Iy hang hili Vi~tNam la c6 dong sang I?p Ngan hang hang hai Vi~t Nam VaGnam 1991. D6ng thO'iVOSA cling Ia khach hang than thi€t cua MSB trong nhiSu nam. S6 c6 phi€u VOSAso' hCiula tich lliy qua nhiSu nam do qua trinh gop v6n, tang v6n b~ng c6 phi€u, chi c6tuc b~ng c6 phi€u.

(2)T6ngcong ty c6 ph§.ntMp Vi~t Nam (VNSTEEL) Ia d6i tac quan trQng cua VOSA6' khu vlJc miSn Bitc. VOSA da th\1Chi~n cung c~p dich V\l d~i Iy v?n Uti choVNSTEEL trong nhiSu nam. Khi VNSTEEL th\1c hi~n ban c6 phi€u ra cong chungbin d§.u(IPO), VOSA da th\1Chi~n d~u gia mua 200.000 c6 phiSu cua VNSTEEL.

(3)Ngay01/04/2014, Cong ty c6 ph§.nD~i Iy Hang hai Vi~t Nam va Yusen Logistics(Singapore) Pte. Ltd thanh I?p C6ng ty TNHH Yusen Logistics va v?n tai Vi~t Namvai v6n diSu I~ 100.000USD, ty I~ gop v6n cua VOSA la 51%. Cong ty ho~t d9ngtrong cac linh V\1Cgiao nh?n va kho bai, lam thu wc hai quan, moi giai, v?n tai duongb9,v.v ... Theo HQ'Pd6ng lien doanh VOSA se dUQ'cnMn khoan phi quan ly c6 dinhhang nam la 40.000USD va khong tham gia quan Iy, ki€m soat ho~t d9ng hang ngayeua Cong ty TNHH Yusen Logistics va v?n tai Vi~t Nam. D6i vO'iph§.nlQ'inhu~n cualien doanh v~n duQ'cchia theotY I~gop v6n cua hai ben.

81Page

CONG TV CO PHAN f)~I LY HANG Hiu VI~T NAMDia chi: L~u 5, S6 12, TanTrflO, P.Tan Phu, Q.7, TP.HCMCho nam tai chinh k~t thuc ngay 31 thang 12 narn 2016Ban thuyet minh Bao cao tai chinh (tiep theo)

(4)Cong ty TNHH Yusen Logistics (Vi~t Nam) (tnroc day la Cong ty TNHH YusenLogistics Solutions Viet Nam): giam do chuyen nhuong v6n. Ngay 26 thang 3 nam2014, Cong ty c6 phan Dai Iy Hang hili Viet Nam da: chuyen nhuong 50% v6n chod6i tac mroc ngoai la Yusen Logistics (Singapore) Pte. Ltd. voi s6 tiSn la 500,000.00USD (tuong duong 10.540.000.000 VNO). Tir ngay 01/04/2014, VOSA chi con giG'1% v6n gop va nhan Ia:i c6 dinh 5.000USD/nam. Theohop d6ng chuyen nhirong,Cong ty c6 phan Dai Iy Hang hili Viet Nam se ti€p tucdiroc chia loi nhuan d6i voi s6du loi nhuan sau thu€ chua phan phoi cua Cong ty TNHH Yusen Logistics Solutions(Viet Narn) liiy k€ d€n ngay 31 thang 3 nam 2014 theetY I~ v6n gop tnroc thai di€mchuy~n nhuqng (Cong ty c6 ph~n f)~i 19 Hang hili Vi~t Nam: 51%, Yusen Logistics(Singapore) Pte. Ltd.: 49%) thee thong bao chia lqi nhu~n cua Cong ty TNHH YusenLogistics (Vi~t Nam) phan ky 7 narn (2014-2020), rn6i ky VOSA duqc nh~n s6 tiSn15,5 ty d6ng.

(5)VOSA la c6 dong thanh l~p Cong ty CP VINALINES LOGISTICS nam 2007.Hang nam c6 tt'rc thu dUQ·ctrung binh 5%. Hi~n nay Cong ty nay da: niern y€t tren sanUPCOM vo-i rna chtmg khoan VLG.

(6)Duqc thanh l~p nam 1991, Cong Ty Lien Doanh Bong Sen (Cang LOTUS) 1a danvi lien doanh d~u tien t~i Vi~t Narn trong linhV\l'C khai thac cilng bi€n Qu6c t€ giG'aC6ng ty VIETRANS, VOSA va d6i tac nuo-c ngoai BLASCO - Ukraine. T~i Cong tynay, VOSA co v6n gop 23,705USD vo-itY l~ v6n gop 0,27%. Hang narn, lien doanhdSu chia la:i lien doanh d~y duo S6 tiSn Ia:iVOSA th\fc nMn khOng dang k€ dotY l~gop v6n th~p.

3. Phiii thu ciia khach hfmg

Congty TNHH Naigai Nitto Logistics Vi~tNamEuro Pac Logistics Pte., Ltd

C\lC dlJ tru Nha nu6c khuV\l'C Dong B~cC6ng ty CP cang Quang Ninh

C6ng ty TNHH Khai th:k Ch~ bi~n Khoang san Nui Phao

CN C6ng ty TNHH SDV Vi~t Nam

C6ng ty TNHH H6a ch~t TAIKO - D\li Hung

MITSUI O.S.K LINES LTD

C6ng ty TNHH Sumiso (Vi~t Nam)

C6ng ty TNHH DichVI,! v~n chuyen CMULogisticsC6ng ty TNHH H& FRIENDS GTL Vi~t Nam

NIPPON YUSEN KABUSHIKI KAISHA

Phai thu khach hang khac

CQng

S3 cu3i guy S6diu nam13,203,685,780

2,507,950,807

8,466,417,0001,125,745,561

12,853,762,443421,595,884

2,049,259,731

4,970,878,470

93,474,751

3,440,303,954

2,014,344,197

22,085,258,944

81,770,707,039

13,186,417,9871,057,298,892

5,567,826,702

18,946,868,0612,009,151,665

2,849,565,084

2,024,591,847

o549,057,803

12,434,671,613

56,818,773,508

155,003,384,561 115,444,223,162

91Page

CONG TV CO PHAN £)~I LY HANG HAl VIeT NAMDia chi: Lau 5, s6 12, Tan Tr~lO,P.Tiin Phu, Q.7, TP.HCM

Cho nam tai chinh k@tthuc ngay 31 thang 12 nam 2016

Ban thuyet minh Bao cao tal chinh (ti@ptheo)

4. Phai thu khaca) Ngan han

Lai ti~n gtri co ky han du thuC6 tire va loi nhuan duocchiaBHXH, BHYT, BHTN

Chi hQ v~n chuyen,circe tau, phi hru kho,phi chimg tir, x@pdO', ... cho cac hang tauTarn irngCamc6, th@chap,ky guy, ky circe

Khoan phaithu khacCQng

S8 cu8i guy S8dfiu Dam1,239,287,221 2,182,328,888

8,934,416,96991,411,126

9,471,635,953110,048,953

10,970,643,699

15,651,765,1262,683,777,0006,034,794,994

7,006,823,5142,116,345,0006,091,813,110

36,690,316,993 35,894,774,560

b) Dai han

Camc6, th~ chap,ky guy, ky circe

Khoanphai thu khac

CQng

se cu6i guy7,954,789,470

s6 dfiu nam

7,954,789,470

7,954,789,470 7,954,789,470

5. NQ'xAu

Ng phai thukh6 doi

s6 cu6i guys6 don vi diltrich l~p du

phOng

Ng phai thukh6 doi

s6 dfiu narns6 don vi diltrich l~p dv

phODg

- Phai thu kMch hang- Phai thu ng~n h<).nkhac

CQng

3,648,744,225 3,464,721,927 3,648,744,225 3,464,721,927

5,575,895,635 5,575,895,635 5,575,895,635 5,575,895,635

9,224,639,860 9,040,617,562 9,224,639,860 9,040,617,562

6. Hang t6n kho

s6 cu6i guy

Gia g6c DV phong

s6 dfiu nam

Gia g6c DIl phong- Chi phi san xuit kinh doanhdadang

- Van phong phfrm

CQng

36,800,000 175,500

36,800,000 175,500

7. Tai sandi'r dang dai h~n

D1,fan nhd van phong VitamasD1! nhil van phong Nha Trang

CQng

s6 d§u nam

305,518,229

Chi phi phatsinh trong

nam s6 cuBi guy305,518,229

11,813,636 ~11:2:,8~1~3,c::c63=6

11,813,636 ==~_= =~=== 317,331,865

K~t chuy~nVilO TSCDtrong nam Giam khac

305,518,229

10lPage

CONG TV CO PHAN f)~I LY HANG Hiu VI~T NAMDia chi: Ldu 5, sf> 12, Tan Trao, P.Tfm Phu, Q.7, TP.HCMCho narntai chinh k~t thuc ngay 31 thang 12 narn 2016Ban thuyet minh Bao cao tai chinh (tiep theo)

8. Tang, giam tai san c6 djnh hiru hinh

Tai san c8djnh Nha cua, vSt ki~n May moe thi~t Phurrngti~nThi~t b] dungvSn tai, truyen Ci}ngHfru hinh true bj

dlincl}quan Iy

Nguyen gia

Ngay 1111201686,881,306,160 38,015,819 42,543,876,758 5,055,676,496 134,518,875,233

Ngay 31103/201686,881,306,160 38,015,819 42,543,876,758 5,055,676,496 134,518,875,233

Hao mon luy k~

Ngay 1111201640,322,364,304 38,015,819 29,517,785,073 4,193,941,631 74,072,106,827

- Khdu hao trang nom965,646,685 - 846,161,855 105,532,417 1,917,340,957

Ngay 31103J201641,288,010,989 38,015,819 30,363,946,928 4,299,474,048 75,989,447,784

Gia tr] con lai

Ngay 1111201646,558,941,856 - 13,026,091,685 861,734,865 60,446,768,406

Ngay 31103/201645,593,295,171 - 12,179,929,830 756,202,448 58,529,427,449

9. Tang, giarn tai san c6 djnh vo hlnh

Tai san c8 djnh Quyen SUo Phfln m~mCi)ngVO hinh dung d§t may vi tinh

Nguyen gia

Ngay 1111201620,346,655,528 1,984,579,300 22,331,234,828

Ngay 31103/201620,346,655,528 1,984,579,300 22,331,234,828

Gia tr] hao mon liiyk~

Ngay 1/112016913,305,563 1,705,447,408 2,618,752,971

- Khdu hao trang nom56,304,756 46,521,981 102,826,737

Ngay 31103/2016969,610,319 1,751,969,389 2,721,579,708

Gia tr] con l~i

Ngay 11112016 19,433,349,965 279,131,892 19,712,481,857

Ngay 31103/2016 19,377,045,209 232,609,911 19,609,655,120

IllPage

CONG TV CO PHAN £)~l LY HANG HAl VI~ NAMDia chi: L§.u5,S6 12, Tan Trao, P.Tiin Phu, Q.7, TP.HCMCho narn tai chinh k~t thuc ngay 31 thang 12 narn 2016Ban thuyet minh Bao caotid chinh (ti~p theo)

10.Tang, giarn bAt dQng san dfiu nr

Tang, giam Nha cira, vat CQngBftt di}ng san dAunr ki~n true·

Nguyen gia

Ngay 111/2016 -- - 74,584,104,356 74,584,104,356

Ngay 31103/2016 -- - 74,584,104,356 74,584,104,356Hao men luy k~

Ngay 11112016 -24,783,032,575- - 24,783,032,575

- Khciuhao trang ndm -- - 1,046,097,570 1,046,097,570

Ngay 31103/2016 -- - 25,829,130,145 25,829,130,145Gia tr] eon Il,li

Ngay 1/112016 -- - 49,801,071,781 49,801,071,781

Ngay 31103/2016 -48,754,974,211- - 48,754,974,211

11.Chi phi tra trtnrca) Ng~n han

S8 cu8i gu~ S8 dAu namCong cu, dung cu 186,922,360 50,069,142Chi phi bao hiem 57,865,142 47,884,104Chi phi van phong, thue kho 1,098,189,090 302,727,271Chi phi dai 1:9v~n tai 98,274,277Chi phi tra truce ngan han khac 153,692,366 230,189,031

CQng 1,594,943,235 630,869,548

b) Dili han

S8 cu8i gu~ se dfiu namCong cu, dung cu 340,643,695 554,098,208

Ti€n thue dftt tratruce 1,626,733,842 1,651,357,818

Chi phi tra trucedid han khac 337,474,719 171,693,946

CQng 2,304,852,256 2,377,149,972

12. Yay va nQ·thue tili chinha) Yay ng~n h~n

s6 dfiu nam

s6 ti~n vaypbat sinh trong

nams6 ti~n vay datnl trong nam s6 cu6i guy

Yay nguai lao dQng(')

CQng

2,333,081,633

2,333,081,633

2,333,081,633

2,333,081,633

121 P age

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

CONG TV CO PHAN f)~I LY HANG HAl VI~T NAMDia chi: L~u 5, S6 12, Tan Tr~lO,P.Tan Phu, Q.7, TP.HCMCho narn tai chinh k~t thuc ngay 31 thang 12 nam 2016Ban thuyet minh Bao cao tai chinh (ti~p theo)

* Khoan vay nguoi lao dQng cong ty tai chi nhanh Northfreight thea Quyet dinh s632/QD-NF ngay 31/03/2016 nharn phuc vusan xuat kinh doanh tai dan vi. Khoan vaynay co tho; han 9 thang, dao han ngay 31112/2016va kh6ng chi u Uti.

b) Yay diU han

Vay dai han (Vosa Quang Ninh)(i)

Vay dai hancact6 chirc va ca nhan khaC(ii)

C6ngty TNHH Luen Wah Trading (HongKong)

CQng

s6 cu6i quy s6 dftu nam7,000,000,000

6,739,920,000

7,000,000,000

6,739,920,000

6,739,920,000 6,739,920,000

13,739,920,00013,739,920,000

(i) Khoan vay tin chap cua can bQcong nhan vien Dai ly Hang hai Quang Ninh (VosaQuang Ninh) thea hQ'P d6ng vay s602/DLHH-DQH ngay 01104/20 14 nham muc dichky quy ,vao N~an ?ang thuong mai c6, phanky thuong Vi~t Narn --:Chi nhanh QuangNinh de xin cap giaychung nhan rna so kinh doanhtarn nh?tPtai xuat Mng hoa. Khoimvay nay co thai h~n5 narn, dao h~n ngay01104/2019 va kh6ng chiu lai.

(ii) Khoan vay dai h~n 1.980.000 CNYtuang duang 6,739,920,000 VND tu Luen WahTrading Co.,Ltd (Hong Kong) thea hQ'P d6ng s6°lILC-HK ngay 1010411998.Khoanvay nay co thai h~n 25 nam va khong chiu Hii.

13. PhiH tra nguiri ban

s6 cu6i quy s6 dftu nam

2,354,713,574 2,534,448,0753,946,140,000 5,585,383,000

1,783,650,000 4,186,631,230

2,024,884,OT7 623,975,957

5,339,253,390 4,321,481,182

5,563,612,125 3,548,009,711

1,051,571,742 2,647,854,685

2,412,854,408 1,582,037,581

4,332,190,651 271,986,494

14,706,119,381 13,429,265,853

52,355,539,060 45,282,445,134

95,870,528,368 84,013,518,902

Cilng Hai Phong

Cong Ty TNHH Thucmg M~i Vil V~n Tai Ti~n B(>

Cong ty CP TM V~n Tai & XNK An Binh

Euro Pac Logistics Pte., Ltd

Cong ty CP Cang Quang Ninh

Cong ty TNHH Cang Container Qu6c t~ Cai Lan

Cong ty CP Cang Thai Hung

Cong ty TNHH MTV Hoa Wluhang hai khuV\IC III

lATA VIETNAM Company Limited

Cong ty TNHH MTV TCT Tan Cang Sili Gon

Phili tra nhil cungdpkhac

CQng

14. Thu~ va cac khoan phai nQp nha nU'o'c

Thu€ GTGT hang ban nQidia 569,631,284 3,860,787,237

Thu~ thu nh?tPdoanhnghi~p 1,406,294,962 1,036,930,903

Thm~ thu nh?tPca nhan 658,356,661 2,502,062,224

Ti~n thue d~t 438,239,000 377,235,551

Cac lo~i thu€ khac 11,322,842,768 5,292,166,071

CQng 14,395,364,675 13,069,181,986

s6 dftu namsA phai nQptrong nam

s6 dli nQp trongnam s6 cu6i quy

2,670,546,488 1,759,872,033

1,293,874,973 1,149,350,892

2,285,965,631 874,453,254

438,239,000 377,235,551

10,923,876,739 5,691,132,100

17,612,502,831 9,852,043,830

13IPage

CONG TV CO PHAN f)~1 LY HANG HAl VI~T NAMDia chi: L~u 5,se 12, Tan Tn'lO,P.Tan Phu, Q.7, TP.HCMCho narntai chinh ket thuc ngay 31 thang 12 narn 2016Ban thuyet minh Bao caotili chinh (tiep theo)

Trang do cac khoan thue n9P thira diroc trinh bay (; chi tieu Thu6 va cac khoan khac phai thu Nha mrocbao g6m:

Thu6GTGTThue thu nhap ca nhanThu6 khac

C(lng

s6 cu6i guy7,986,081,129

100,073,0391,026,163,049

s6 d~u nam8,518,282,718

202,269,149

9,112,317,217 8,720,551,867

15.Chi phi phai traa) Ng~n han

Chi phi van tai thuengoaiChiphikhie

C(lng

b) Dai han

s6 cu6i guy7,496,237,213

538,896,099

8,035,133,312

s6 d~u nam5,970,294,9391,083,706,324

7,054,001,263

Chi phi khacC(lng

se cu6i guy500,000,000

500,000,000

s6 d~u nam500,000,000

500,000,000

16. Phai tra khaca) Ng~n han

Bao hiernxa hoi, BHYT, BHTNKinh phi cong deanC6 tire phai traNhan kY quy ngan han

Cac khoan trahQ va tien nhan d€ trah9 eho cachang tauTi@ntai khoan ky ngan cua cae hang tauPhai tra Manuchar Hong Kong LimitedGifr h9 ti@ncua Cong ty TNHH SYMS Vi~t NamPhai tra khae

C(lng

se cu6i quy837,471,409

1,132,620,241205,724,825

5,778,246,060

s6 d~u nam33,500,888

1,176,114,2568,360,724,8254,684,071,720

73,828,392,32710,237,964,3388,342,091,9093,737,387,440

579,863,961

48,189,867,41512,244,568,3208,342,091,9093,737,387,440

404,517,808

87,172,844,581104,679,762,510

b) Dai hl,los6 cu6i guy

Nh~nkY quy dai hc~lllPhai tra khae

C(lng

713,770,150s6 d~u nam

707,770,150

713,770,150 707,770,150

17.Doanh thu chua th\l'Chi~n ng~n hl,lns6 cu6i guy

, ASodau nam

- Doanh thu d~iIy v~n tai

- Doanh thu khae

C(lng

24,316,146,989200,000,000

24,316,146,989 200,000,000

141Page

CONG TV CO PHAN f)~I LY HANG HAl VI~TNAMDia chi: L§u5, S6 12, Tan Trio, P.Tan Phu,Q.7, TP.HCMCho narn tai ehinh k~tthuc ngay 31 thang 12 narn 2016

Ban thuy~t rninhBao caotai chinh (ti~p theo)

18. V8n chu so' hfrua) Bang d8i ehi~u bi~n dQng eiia v8n ehii so' hnu

Von d~uttrQuy d~u tu· Quy khac LQi nhuan saucua ch ii sO"phat tri~n thuQc v8n chii thu~

Ci}nghfru

S8 du d~u nam trurrc 116,500,000,000 56,397,655,039 12,311,461,686 69,715,928,478 254,925,045,203LQ'inhuan trong

nam 56,998,137,947 56,998,137,947

Trich l~p cacquy 17,863,553,952 1,531,161,767 (25,372,460,834) (5,977,745,115)

Chia e6 tire (19,805,000,000) (19,805,000,000)

Chi QUY (1,108,206,000) (1,108,206,000)

S8dir cuai Dam trurrc 116,500,000,000 74,261,208,991 12,734,417,453 81,536,605,591 285,032,232,035

Sadir d~u nam nay 116,500,000,000 74,261,208,991 12,734,417,453 81,536,605,591 285,032,232,035LQ'inhuan trong

nam 5,024,017,415 5,024,017,415

S8dtr cuai Dam nay 116,500,000,000 74,261,208,991 12,734,417,453 86,560,623,006 290,056,249,450

* S6 dir Quy khac thuoc v6,n chu s6 hfru bao g6rn : Quy dutnt tang v6n di~u 1~: 11.650.000.000dva Quydoi ngoai phat trienkinh doanh: 1.084.417.453d

b) CB phi~u

S8 cuai quy sa d~u nam

van cc3phAn dO'Q'cduyet vadii phat haDh

sa cc3phieu VND S8 cc3phieu VND

11,650,000 116,500,000,000 11,650,000 116,500,000,000

sa cc3phi~u dang Iu'u Mnh

C6 phi~u ph6 thong 11,650,000 116,500,000,000 11,650,000 116,500,000,000

C6 phi€u ph6 thong co rn~nh gia la 10.000 VND. M6i c6 phi€u ph6 thOng tuang (rng v6i rnQt phi€ubi€u quy€t t;;ticae eUQe hQp e6 dong eua Cong ty. Cac e6 dong dUQ'enh?n c6 tuc rna Cong ty eong b6van tirug thai di€rn. T~t ea e6 phi€u ph6 thong d~u co thut1,r U'U tien nhu nhau d6i v6'i tai san con l;;tieuaCong ty. Cae quy~n lQ'i ella cae e6 phi€u da QUQ'cCong ty mua l;;tid~u bi t~rn nglmg eho t6i khi chUngdUQ'epMt hfmh l;;ti.

19.Chi tieu ngo~i bang

Ngo~i t~ cae lo~i S8 eu8i guy S8 dh nam

- USD-EURO

CQng

2,925,765 2,823,881

2,925,765 2,823,881

151Page

CONG TV CO PHAN eAI LY HANG HAl VIET NAMDia chi: L~u 5,sf> 12, Tan Trio, P.Tan Phu, Q.7, TP.HCMCho narntai chinh ket thuc ngay 31 thang 12 narn 2016Ban thuyet minh Bao clio Hli chinh (tiep thea)

VI. THONG TIN 80 SUNG CHO cAc KHoAN M1)C TRINH BAy TRONG BAo cAoKET QuA HO~T DONG KINH DOANH

1.Tang doanh thu ban hang va cungdp djch vI}

Nam nay Nam truceT8ng doanh thu 164,452,823,218 180,656,548,073Doanh thu dai1y tau roi 12,827,085,910 11,678,357,669

Doanh thu d~i1y v~n Uti 89,421,709,129 95,443,245,389

Doanh thu daiIy liner 4,812,835,948 6,697,142,024

Doanh thu kiern kien 4,474,138,628 4,630,715,486

Doanh thu kho ngoai quan 4,274,654,248 25,919,857,214

Doanh thu tamnhap tai xuat 4,922,154,716 5,924,720,120

Doanh thu cung c~p dichV1,l tau 4,315,157,330 9,454,631,063

Doanh thu cho thue phuong tien 14,427,921,825 17,386,278,765

Doanh thu cho thue kho, khach san 21,721,001,681 1,664,230,842

Doanh thu dichV1,I khac 3,256,163,803 1,857,369,501

Cdc khoiin giiim trir doanh thu

Doanh thu thu§n 164,452,823,218 180,656,548,073

Chi ti~t doanh thu theo phan loai cua Tang cong ty hang hai Vi~t Nam

Nam nay Nam trutrcT8ng doanh thu 164,452,823,218 180,656,548,073

DT van tai va h6 tro van tai 89,421,709,129 95,443,245,389

DT cang bien va h6 tro cang bien 40,857,139,641 49,847,125,007

Kinh doanh xang d~u

Sua chua tau bien .~

Cho thue van phong 21,721,001,681 1,664,230,842

Doanh thu khac 12,452,972,767 33,701,946,835

Cdc khoiin giiim trir doanh thu

Doanh thu thu§n 164,452,823,218 180,656,548,073

2. Gia v6n hang ban

Nam nay Nam trutrcChi phi nhan vien 14,531,701,558 16,249,235,047Chi phi v~t li~u bao bi 865,070,419 1,101,776,666Chi phi kh~u hao tai san c6 dinh 2,448,823,283 2,404,792,566Chi phi dich V1,I mua ngoai 125,025,062,144 141,117,352,459Chi phi khac 792,793,234 626,142,233

CQng 143,663,450,638 161,499,298,971

16\ P age

CONG TV CO PHAN £)~l LY HANG HAl VI~T NAMDja chi: Liu 5, se 12, Tan Trao, P.Tan Phu, Q.7, TP.HCMCho narntid chinh k€t thuc ngay 31 thang 12 nam 2016Ban thuyet minh Bao cao tai chinh (tiep thea)

3. Doanh thu hoat oQng tfli chinh

Lai tien giri ngan hang

C6 tire, lei nhuan diroc chia

Lai chenh lechtY gia dii thuc hien

Lai chenh lech ty gia chua thirc hienLai chuyen nhuongv6n

CQng

4. Chi phi tfli chinh

Lei chenh lechtY gia dii thirc hien

Lei chenh lechtY gia chua thuc hien

DI,fphong giam giadftu nr Uti chinh dai hanChi phi tai chinh khac

CQng

5. Thu nh~p khac

Thu tien nhuong ban, thanh ly tai san c6 dinh

Cac khoan no khong xac dinh dU'qc cM

Cac khoan thu nh?P khac

CQng

6. Chi phi khac

Thu~ bi ph?t, bi truy thu

Cac khot'm chi phi khac

CQng

7. Chi phi quan I)' doanh nghi~p

Chi phi nhan vien

Chi phi nguyen v~t li~u

Chi phi d6 dung van phong

Chi phi kh~u hao tai san c6 dinh

Thu~, phi, I~ phi

Chi phi dl,f phong

Chi phi dich V\l mua ngoai

Chi phi khac

CQng

Nam nay

564,707,239

890,400,000

1,226,244,866

2,681,352,105

Nam nay

307,548,977

14,106,197

321,655,174

Nam nay

300,000,000

14,964,943

314,964,943

Ni'im nay

74,724

74,724

Ni'im nay

6,023,374,798

371,448,318

365,280,759

617,441,981

489,092,392

85,433,500

8,942,923,669

508,015,995

17,403,011,412

Narn truce454,513,041

860,600,000

497,035,871

1,812,148,912

Nam triroc513,937,513

513,937,513

Nam trurrc

38,885,058

38,885,058

Ni'im tm6'c6,025,690

4,075,331

10,101,021

Ni'im tnr6'c5,672,058,897

562,214,883

804,754,598

807,147,784

366,667,019

23,572,580

7,101,172,719

241,749,607

15,579,338,087

171Page

CONG TV CO PHAN £>AI LY HANG Hiu VIET NAMDja chi: Lfiu5, s6 12, Tan Trio, P.Tan Phu, Q.7, TP.HCMCho namtai chinh ket thuc ngay 31 thang 12 nam 2016Ban thuyet minh Bao caotai chinh (tiep theo)

8. Chi phi san xuit kinh doanh theo y~u t6

Nam nayChi phi nguyen lieu, V?t lieuChi phi nhan congChi phi cong C1,ldung C1,lChi phi khau hao Utisan c6 djnhChi phi djch V1,lmua ngoaiChi phi khac

CQng

865,070,41920,555,076,356

365,280,7593,066,265,264

134,913,960,0231,300,809,229

161,066,462,050

Nam trurrc1,663,991,549

21,921,293,944804,754,598

3,211,940,350148,608,764,777

867,891,840

177,078,637,058

9. Chi phi thu~ thu nh~p doanh nghiep hi~n hanhTh~oLuat s6 32/2013/QH13 v~ sua d6i b6 sungmot s6 di~ucua Luat thuethu nhap doanhnghiep duocQuoc hQinu&c,C9~g ho~ xa h9ichu nghla VietNan;khoa XIII ky hop thir 5 thong quangay 19thang 6nam 2013,thue suat thuethu nh?P doanhnghiep phothong la 20% nr ngay 01 thang °1nam 2016.

Thu~ thunhap doanhnghiep phain9P trongnam diroc dirtinh nhir sau:

14,106,197 1,949,372,690

6,075,054,515 6,854,279,141890,400,000 860,600,000

5,184,654,515 5,993,679,14120% 22%

1,036,930,903 1,318,609,411

1,036,930,903 1,318,609,411

Tong loi nhuank~ toan tru&c thu~Cac khoan di~u chinh tang, giam lqi nhu?n k~toan d~ xac dinh lqi nhu?n chiu thu~ thu nh?Pdoanh nghi~p:

Cac khoan di~u chinh tangCac khoim di~u chinh giam

T6ng thu nh?P chiu thu~Thu nh?Pdugc mi@nthu~Thu nh?P tinh thu~Thu~ su~t thu~ thu nh?P doanh nghi~pThui thu nh~p doanh nghi?p d¥ tinh phai n9Pmiu chinh chiphi thui thu nh~p doanhnghi?pcua caeniim truO'cThu~ thu nh~p doanh nghi~p phai nQp

Nam nay6,060,948,318

VII. NHUNG THONG TIN KHAc

Nam trtrcc4,904,906,451

1. NQ'ti~m tangTlr nam 2003 d~n nam 2008, Chi nhanh Cong ty c6 ph~n Dc:;ti1:9Hang hili Vi~t Nam - Dc:;ti1:9thuongmc:;tiva dich V\lhang hai (Vitamas) da k:9k~t cac hqp d6ng lam nha philn ph6i cho T?p doan ManucharNV (tr1,lsa tc:;tiVuong qu6cBi) va cac cong ty thanh vien cua T?p dOM Manuchar d@th1,l'chi~n vi~cnh?P kh§.uva philn ph6i hang h6a tc:;tiVi~t Nam. Hqp d6ng phan ph6i nay da ch~m dUtnam 2008.

Trong narn 2010, Manuchar Hong Kong Limited (vi~t t&t la Manuchar) da khOi ki~n doi Cong tyc6ph~n Dc:;ti1:9 Hang hai Vi~t Nam phili thanh toan s6 ti~n la 5,965,008.84 USD (bao g6m ng ti~n hanglien quan d~n 33 hQ'Pd6ng mua ban trong nam 2008 la 4,886,233.84 USD va Iai phat sinh tlr thang.7nam 2008 d~n thang 11 nam 20091a 1,078,775.00 USD) tuong duong 127.531.888.999 VND (quy doithea t5' gia 21.380 VND/USD). Cong ty c6 ph~n Dc:;ti1:9Hang hai Vi~t Nam trinh bay r~ng Chi nhanhchi th1,l'Chi~n chuc nang nh?n va giao hang hQ cho Manuchar Hong Kong Limited thea hQ'Pd6ng nhaphiln ph6i. Chi nhanh da th1,l'chi~n d~y du cac nghla V\lthea hQ'Pd6ng nha philn ph6i gifra hai ben vaChi nhanh chi can phai tra Manuchar s6 ti~n 14,328.40 USD tuong ducmg 306.341.192 VND (quy d6i

181Page

CONG TV CO PHAN f)~1 LY HANG HAl VIeT NAMDia chi: LAu 5, S6 12, Tan Trao, P.Tfm Phu, Q.7, TP.HCMCho narntai chinh k€t thuc ngay 31 thang 12 nam 2016Ban thuyet minhBao cao taichinh (ti€p theo)

theo1)' gia 21.380 VND/USD), day la s6 tien hang thieu hut trong qua trlnh giao nhan cua 33 hop d6ngrna Chi nhanh phai d@nbu. Do Cong ty c6 phan Dai Iy Hang hai Viet Nam va Manuchar khong thongnhat quan diem trong phien hoa giai nen hien nayVI,I kien vfrn dang ti~p tuc tai Toa sa tham Toa annhan dan TP. H6 Chi Minh.

Ngay 17 thang 10 nam 2011, Cong ty TNHH Manuchar Viet Nam ti~p tuc giri dan khoi kien len Toa annhan dan quan 1, TP. H6 Chi Minh yeu du Cong ty c6 phan Dai Iy Hang hai Viet Nam phai thanh toans6 tien la 89.433.958.452 VND (bao gorn no ti@nhang lien quan d~n cac hop d6ng mua ban trong narn2008 la 66.991.729.178 VND va Uiiphat sinh tarn tfnhtir ngay 30 thang 12 nam 2008 d~n ngay 01thang 10 nam 2011 1a22.442.229.274 VNO).VI,I ki~n nay duqc Toa an nhan dan qu~n 1, TP. H6 ChiMinh thl,lly theo s6 h6 sa thl,lly s6 1279/2011IKTST ngay 29 thang 12 nam 2011 va t?m dinh chi giaiquy~t theo Quy~t dinh s6 03/20 12/Q8ST-KDTM ngay 23 thang 5 nam 2012 do cha k~t qua giai quy~tcua Toa kinh t~ Toa an nhan dan TP. H6 Chi Minh.

Ban giam d6c Cong ty cho r~ng Chi nhanh dil.thl,i"chi~n d~y du cac nghlaVI,I trong hqp d6ngduqc kyk~t vui cae nguyendan, ngoai khoan phai tra la 8.342.091.909 VND daduqc ghi nh~n trong phai trang~n h?n khac (thuy~t minh 16a). Theo thu xac nh~ntu lu~t su cua Cong ty. Mamuchar Hong Kongtrong thangq2 ~am 2016 dil.gill dlJ thao hoa giai n~oai toa cho Cong ty, theo d6 chi yeu du S:ong tythanh toan so tien 8.342.091.909 VND. T?i thai diem phat hanh bao cao tai chinh, hai ben van dangtrong qua trinh dam phan th6ng nh~t dlJ thao hOagiai ngoai toa nay.

2. Giao djch v6i cac ben lien quanCac nghi~pVI,I phat sinh trong nam gili"aCong ty vui cae ben lien quan khac nhu sau:

Nam nay Nam tnro·cT6ng Cong ty himg hiii Vi?t NamChia c6 rueChi phi thue van phong phai traTi@ndi~n phai tra

4,163,460,000230,400,000

2,690,250230,400,000

3,148,470

Cong tycJphOn bat al)ng siin DfJi Ij Hang hiliVi?tNamCho thue van phOng t?i s6 3-5-7 Nguy~n Hu~,qu~n 1, TP. H6 Chi Minh 22,950,000 22,950,000

Cong nq vai cae ben lien quan khac nhu sau:

Cong nQ·phiii thu

Cong tycO phOn Vinalines Nha TrangPhai thu cac khoim thu chihQ

S6 cu6i guy S6d~u nam

125,410,683 125,410,683

Cong ty CP V(in tiii bi€n Vi?tNam (Vosco)Phi cung d.p dichVI)

Cong ty TNHH MTV v(in tili viin dlnmgVinashinPhi cung cc1pdiehVI,I

108,836,813

355,340,831 355,340,831

Cong ty CP Vinalines Logistics Vi?tNamPhi cung dp diehV1,l 2,984,499

191Page

CONG TV CO PHAN f)~1 LV HANG HAl VI~T NAM£>iachi: L§u 5,sf> 12, Tan TrflO,P.Tan Phu, Q.7, TP.HCMCho nam tai chinh k~t thuc ngay 31 thang 12 narn 2016Ban thuyet minh Bao cao tai chinh (ti~p thea)

Cong ty CP dOu ttr Ciing Cdi LdnPhi cungdp dich V\1

s6 cu6i guy s6 d§u nam

15,396,458

Cong ty TNHH MTV V{lntiii Biin BongPhi cung cap dichV\1 5,660,000

613,629,284 416,221,063

Cdng ncrphai tra

T6ng Cong ty hang hiii Vi~tNamC6nrc phai traChi phi dich V\1

s6 cu6i guy se d§u nam

2,959,2764,163,460,000

1,093,191

Cting ty TNHH SYMS Viet NamGift hQti~n cuaCong ty TNtrn: SYMS VietNam 3,737,387,440 3,737,387,440

Cong ty c6 phOn cang Bd NangTi~n cang phi phai tra 28,374,957

Cong ty c6 phOn ciing HiliPhongTi~n cang phi phai tra 3,911,188,617 2,534,448,075

Cong ty CP Ciing Cam RanhTi~n cang phi phai tra 464,051,003

Cong ty CP Ciing Nha TrangTi~n cang phi phia tra 171,726,164

8,287,312,500 10,464,763,663

Cac khoan congno phai thu khong co bao dam va se dugc thanh toan bing ti~n. KhOng co khoan dl!phong phai thu kh6 doi nao dugc l~p cho cac khoan ng phai thuillcac ben lien quan.

L{lp, ngdy 31thong 03 nom 2016

Ngu<ri I~pbi~u

NGUYEN LUONG HUY

20 IP age