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BAO CAO TAl CHINH

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,QUYIV/2016

CONG TY CO PHAN D~I LV HANG HAl vrsr NAM

L~u 5, sa 12 Tan TrilO, P. Tan Phu, Qu~n 7 , Tp.HCM

MST : 0300437898

M§u saBOla - DN

(Ban hanh theaIT200120141IT-BTCngay 22/1212014 CLlaBTC)

BANG CAN DOl KE ToAN TONG HQI>QUY IV NAM 2016

T9i ngay 31 thdng 12 ndm 2016Danvi tinh: VND

TAl SAN MasaThuyet

sa cuai quy sa dftu namminh

1 2 3 4 5

A-TAl SAN NGAN H~N 100 333,100,170,405 370,092,908,944

1-Ti~n va cac khoan tuong duong ti~n 110 V.1 129,423,860,775 179,009,997,707

1. Ti~n III 90,423,860,775 114,509,997,707

2. Cac khoan nrong duong tien 112 39,000,000,000 64,500,000,000

II-Dftu tir tai chinh ngiln han 120 30,000,000,000 37,000,000,000

1. Chung khoan kinh doanh 121 - -2. DV phong giam gia chirng khoan kinh doanh(*) 122 - -3. f)~uttl nam giu d~n ngay dao han 123 V.2 30,000,000,000 37,000,000,000

III-Cac khoan phai thu ngiln han 130 164,817,198,278 144,731,314,322

1. Phai thu ngan han cua khach hang 131V.3 139,731,412,961 115,444,223,162

2. Tra truce cho nguoi ban ngiin han 132 2,253,519,845 2,432,934,162

3. Phai thu n('>ibi) ngan han 133 - -4. Phai thu thea ti~n di) k~ hoach hop d6ng xay dun 134 - -5. Phai thu v~ cho vay ngan han 135 - -6. Phai thu ngan han khac 136 V.4 23,789,459,564 35,894,774,560

7. DV phong phai thu ngiin han kh6 doi (*) 137 V.5 (957,194,092) (9,040,617,562)

8. Tai san thieu chc xu Iy 139 - - . <J?lOO

Iv-Hang tan kbo : 140 - 175,500~. -

Q' C<?,1. Hang t6n kho 141 V.6 - 175,500 (/). CO

2. DV phong giam gia hang t6n kho (*) 149 - - :z 8AI LYV-Tai san ngiln hl.ln khac 150 8,859,111,352 9,351,421,415 * 'VIE~v, .

1. Chi phi tra tru&cng5.nh~n 151 V.ll 669,842,656 630,869,548 :<71\1

2. Thu~ GTGT dugc kh~u tru 152 . V.14 8,087,699,171 8,518,282,718/-7

3. Thu~ va cac khoan phai thu Nha nuac 153V.14 101,569,525 202,269,149

4. Giao dich mua ban I~itrai phi~u Chinh phu 154 - -5. ni san ng5.nh~n khac 155 - -

B-TAI SAN oAI H~N 200 240,970,813,010 190,395,785,505

I-Cac khoan phiii thu dai hl.ln 210 8,400,338,470 7,954,789,470

1.Phai thu dai h~n cua khach hang 211 V.3 - -2. Tra truac cho nguai ban dai h~n 212 - -3. V6n kinh doanha dan vi trl,fCthui)c 213 - -4. Phai thu ni)i bi) dai h~n 214 - -..• ...• .

5. Phai thu v~ cho yay dai h~n 215 - -6. Phai thu dai h~n khac 216 V.4 8,400,338,470 7,954,789,470

7. DV phong phai thu dai h~n kh6 doi(*) 219 - -II-Hi san ca Cljnh 220 138,138,043,359 80,159,250,263

1. TSCf) hUll hinh 221 V.8 58,564,219,086 60,446,768,406

- Nguyen gia 222 140,037,671,702 134,518,875,233

- Gia tri hao mon luy k~(*) 223 (81,473,452,616) (74,072, I06,827)

2. TSCf) thue tai chfnh 224 - -- Nguyen gia 225

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

TAl sAN Mil s5Thuyet

S5 cu5i quy S5 dftu namminh

- Gia tr] hao man luy k~ (*) 226

3. TSCD vo hlnh 227 V.9 79,573g:~4,273 19,712,481,857....

- Nguyen gia 228 82,906,761,828 22,331,234,828

- Gia trj hao man luy k~ (*) 229 (3,332,937,555) (2,618,752,971)

III-B§t (fQngsan (fftutir 230 V.I0 45,616,681,501 49,801,071,781

- Nguyen gia 231 74,584,104,356 74,584,104,356

- Gia tr] hao man luy ke 232 (28,967,422,855) (24,783,032,575)

IV-Tai san dO'dang dai han 240 327,786,187 305,518,229

1. Chi phi san xuat, kinh doanh do dang dai han 241 - -2. Chi phi xay dung co ban do dang 242 V.7 327,786,187 305,518,229

V-Dftu nr tai chinh dal han 250 V.2 46,571,906,891 49,798,005,790

1. Dautir vao cong ty con 251 37,392,586,378 37,392,586,378

2. Daunr vao cong ty lien doanh, lien k~t 252 3,175,492,779 3,175,492,779

3. Dau tu gop v6n vao dan vi khac 253 11,594,332,006 11,589,789,363

4. Dir phong daunr tai chinh dai han (*) 254 (5,590,504,272) (2,359,862,730)

5. Daunr narn gifrd~n ngay daohan 255 - -VI- Tai sandai han khac 260 1,916,056,602 2,377,149,972....~~

I. Chi phi tra trucedai han 261 V.11 1,916,U56,602 2,377,149,972

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

4. Tai san dai han khac 268 - -TONG CQNG TAl SAN 270 574,070,983,415 560,488,694,449

NGUONVON

C-N<;1PHAI TRA 300 265,881,603,878 275,456,462,414

I-NQ'ng~n h~n 310 258,056,413,728 260,508,772,264

I. Phili tril nguai ban ng~n h~n 311 V.13 88,065,314,209 84,013,518,902

2. Nguai mua tra tien truac ng~n h~n 312 10,427,135,577 20,226,015,048

3. Thu~ va cac khoan phili ni)p Nhanuac 313 V.14 10,289,224,258 14,395,364,675

4. Phili tril nguai lao di)ng 314 37,104,533,324 40,746,902,010

5. Chi phi phili tra ng~n h~n 315 V.15 20,037,665,286 7,054,001,263

6. Phili tril nQi bi) ng~n h~n 316 - -7. Phili tra thea ti~n di) k~ ho~ch hgp d6ng xay dl,fn

...-317 - -

8. Doanh thu chua thl,fchi~n ng~n h~n 318 V.17 363,483,182 200,000,000

9. Phai tra ng~n h~n khac 319 V.16 83,309,571,566 87,172,844,581

10. Yay va ng thue tai chinh ng~n h~n 320 V.12 - -II. Dl,fphong phili tril ng~n h~n 321 - -12. Quy khen thuong, phuc [gi 322 8,459,486,326 6,700,125,785

13. Quy blnh 6n gia 323 - -14. Giao dich mua ban I~itnii phi~u Chinh phu 324 - -

II-NQ'dai h~n 330 7,825,190,150 14,947,690,150

I. Phili tni nguai ban dili h~n 331 V.13 - -2. Nguai mua tra tien truac dai h~n 332 - -3. Chi phi phili tril dili h~n 333 V.15 500,000,000 500,000,000

4. Phai tril ni)i bi) v6 v6n kinh doanh 334 - -5. Phili tril ni)i bi) dai h~n 335 - -6. Doanh thu chua thl,fchi~n dai h~n 336 - -7. Phili tril dai h~n khac 337 V.16 733)70,150 707,770,150

8. Yay va n9 thue tai chinh dili h~n 338 V.12 6,591,420,000 13,739,920,000

9. Trai phi~u chuyen d6i 339 - -

~3789~:GTY"HANI.t..NG~

;'NAM

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TAl SAN Ma s6Thuyet

S6 eu6i quy S6 dllu namminh

10. C6 phieu lIU dai 340 - -II. Thu~ thu nhap hoan lai phai tra 341 - -12. Du phong phai tra dai han 342 - -13. Quy phat trienkhoa hoc va cong nghe 343 - -

D-VON CHi) sanrru 400 308,189,379,537 285,032,232,035

I-Van chu SO' hfru 410 308,189,379,537 285,032,232,035

I. V6n gop cua chusahuu 411 V.18 116,500,000,000 116,500,000,000

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

- C6 phieu iru dai 411b - -...,,_.

2. Thang dir v6n e6 phc1n 412 - -3. Quyen chon chuyen d6i trai phieu 413 - -4. V6n khac cua chu sahiru 414 - -5. C6 phieu quy (*) 415 - -6. Chenh l~ch danh gia lai tai san 416 - -7. Chenh l~chtY gia h6i doai 417 - -8. Quy dc1unr phat tri~n 418 V.18 91,269,882,762 74,261,208,991

9. Quy hE)tro sAp xep doanh nghiep 419 - -10. Quy khac thuoc v6n chu sahtru 420 Y.18 12,921,703,776 12,734,417,453

II. Loi nhuan sau thue chua phan ph6i 421 Y.18 87,497,792,999 81,536,605,591

- LNST chua phan ph6i lily ke den cu6i kytruce 421a 34,264,841,214 24,538,467,644

- LNST chua ph an ph6i ky nay 421b 53,232,951,785 56,998,137,947

12. Ngu6n v6n dc1utu XDCB 422 - -TONG CQNG NGUON VON 440 574,070,983,415 560,488,694,449

- --" ..-~-

Ngu-o·iI~p bi~u PT. Ban TCKT

Tp.HCM, ngay31tIlting 12niim 2016

Tang Giam dBc

NGUYEN UfONG HUY VO TRUNG THANG

CONG TY coPHAN D~I LV HANG HAl VIJ):T NAML~u 5, sa 12 Tan Trao, P. Tan Phu, Qu~n 7 , Tp.HCMMST : 0300437898

(Ban hanh theaIT20012014ITT-BTCngay 22/1212014 cua BTC)

BAo cAo KET QuA HO~T DQNG KINH DOANH TONG H<}PQUY IV NAM 2016

CHiTlEU Mii saThuyet QuyIV Lily k~ tir d~u nlim d~n cuai quy nay

minh Nlim nay Nlim truce Nlim nay Nlim trutrc

1 2 3 4 5 6 7

1. Doanh thu ban hang va cung dp dich vu 01 VI.l 282,662,356,931 246,419,902,302 863,320,476,854 863,530,535,637

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

3. Doanh thu thuan ve ban hang va cung cap djch vu 10 VI.l 282,662,356,931 246,419,902,302 863,320,476,854 863,530,535,637

10=01-02)

4. Gia van hang ban 11 VI.2 260,038,725,545 221,737,957,074 772,016,237,916 774,970,097,706

5. Loi nhuan gopve ban hang va cung cap djch vu (20=10- 20 22,623,631,386 24,681,945,228 91,304,238,938 88,560,437,93111)

6. Doanh thu hoat di)ng tai chinh 21 V1.3 20,045,359,086 22,389,013,662 30,989,126,837 59,057,109,074

7. Chi phi tai chinh 22 VI.4 725,643,290 1,094,608,503 4,615,599,386 4,180,871,145

Trang do: Chi phi ldl vay 23 - - - -

8. Chi phi ban hang 25 - - - -

9. Chi phi quanIy doanh nghiep 26 VI.7 26,049,178,547 38,013,140,861 77,984,696,645 79,203,250,276

10. Loi nhuan thuantir heat di)ng kinh doanh [30= 20+(21- 30 15,894,168,635 7,963,209,526 39,693,069,744 64,233,425,584

22)-(25+26)1

11. Thu nhap khac 31 VI.5 30,222,767 (2,134,831,459) 22,693,624,244 5,516,790,984

12.Chi phi khac 32 VI.6 669,253,172 2,059,861,736 902,584,831 2,165,769,694

13.Leinhuan khac (40=31-32) 40 (639,030,405) (4,194,693,195) 21,791,039,413 3,351,021,290.-

14. Tang loi nhuan k~ toantruce thu~ (50=30 40) 50 15,255,L,,;,230 3,768,516,331 61,484,109,157 ; 67,584,446,874

15. Chi thu~ TNDN hien hanh 51 VI.9 (90,352,743) (1,591,618,547) 8,251,157,372 10,586,308,927

16. Chi thu~ TNDN hoan lai 52 - - - -

17. Loi nhuan sau thu~ TNDN(60=50-51-52) 60 15,345,490,973 5,360,134,878 53,232,951,785 56,998,137,947

Don vi tinh: VND

NguotI~pbi~u PT. Ban TCKT

, 31 thdng 12 nam 2016

_T.,-., .........-7~ ... T ... ..-T"",.... ......Tr"'I TTTT,T

CONG TY CO PHAN D~I LY HANG HAl VI~T NAML,lu 5, s6 12 Tan Tn\o, P. Tan Phu, Qu,)n 7 , Tp.HCMMST : 0300437898

M5u s5 B 03:1- DN(Ban hanh theo TI'200/20I-liIT-BTC

ngc,y 221121201-1clia BTC)

BAo cAo t.uu CHUYEN TIEN TI); TONG HQ'P(Thea phuong phap gidnliip)

Cho nam k~t thuc ngay31112/2016

Chi lieu Mils6Thuyet

Niim nay Niim trurrcminh1 2 3 4 5

1- UJlJCHUYEN TIEN rtr HO~ T DQNG KINH DOANH

1. Lot nhuiin truoc Ihu! 01 61,484,109,157 67,584,446,8742. EJi€uchinh cho cdc khoiin- Khftu hao TSCD va BDSDT 02 12,331,375,653 12,325,369,956- Cac khoan du phong 03 (4,852,781,928) \,011,813,546- Uti, 16chenh lech ty gia hai doai do danh gia lai cac khoan rnuc tien

04 (190,959,487) (631,943,976)te co gae ngoai te

- Lai, 16tic hoat dong diu tu 05 _n6,734,735,422) (49,561,774,804)- Chi phi lai vay 06 - -- Cac khoan dieu ehinh khac 07 - -

3. Loi nhutin lif hotu iI(jng kinh doanh trutrc thuy ilJi van 11miI(jng 08 42,037,007,973 30,727,911,596

- Tang, giarn cac khoan phai thu 09 (10,000,990,188) (17,\99,760,604)- Tang, giarn hang tan kho 10 175,500 5,616,000

- Tang, giam cac khoan phai tra (Khong k~ li'iivay phai tra, thu~ thu\1 5,200,717,882 15,048,750,365nhap doanh nghiep phai nop)

- Tang giam chi phi tra truce 12 422,120,262 6,221,703,028- Tang, giam chung khoan kinh doanh 13 - -- Lib ti8n vay di'i trit 14 - -- Thu~ thu nhap doanh nghieP di'inop 15 (9,635,385,088) (12,735,738,772)- Ti8n thu khae tic hO<;ltdong kinh doanh 16 - -- Tien chi khae eho hO<;ltdong kinh doanh 17 (5,016,443,723) (8,065,216,342)LU'u chuv€n ti€n Ihudn lif hoal ilonl! kinh doanh 20 23,007,202,618 14,003,265,271II, uJlJCHUYEN TlEN Tif HO~T DQNG DAu TV'

I. Ti8n chi de mua sAm,xay d\Ing TSCD va cae titi sitn diti han khile 21 (66,822,762,914) (30,823,773,086)2. Ti8n thu tic thanh Iy, nhu\)'l1gban TSCD vit cae titu san diti han khae 22 26,200,000 672,607,2733. Ti8n chi eho vay, mua cae conil,ell n<;1eua dan vi khae 23 - (5,000,000,000)4. Ti~n thu h6i eho vay, ban l<;licae eong ell n<;1eua dan vi khae 24 .2.000,000,000 -5. Ti~n chi dfru tu gop van vito dan vi khae 25 - (1,940,000,000)6. Ti~n thu h6i dfru tu gop van vao dan vi khae 26 - 16,058,448,2837. Ti~n thu !iii cho vay, e6 tire va l<;1inhuan dU<;1eehia 27 24,950,333,307 26,445,770,032LU'u chuy€n li€n Ihudn Iil' hoal ilonl! ildu Ill' 30 (34,846,229,607 5,413,052,502III- uJlJCHUYEN TIEN Tif HO~ T DQNG TAl CHiNH

1. Ti~n thu tic phat himh e6 phi~u, nhan vbn gop eiIa chusahctu 31 - -2. Ti~n chi trit vBn gop eho cae chiIsa hiiu, mua l<;liea phi~u eua doanh

32 - -nghiep dll philt hanh

3. Tien thu tic di yay 33 2,333,081,633 5,381,451,\854. Tib trit nO'gbe vay 34 (9,333,08\ ,633) (5,381,451,185)5. Ti8n trit nO'gbc thue tai ehinh 35 - -6. ca tire, IO'inhuan dll tni eho ehu so hiiu 36 (30,775,992,775) (11,652,200,000)LU'u chuv€n li€n Ihudn Iil' hoal ilonl! Itli ch/nh 40 (37,775,992,775) (11,652,200,000)Lltu chuy~n ti~n thulln tron!: ky (50=20+30+40) 50 (49,615,019,764) 7,764,117,773Ti~n va tltOllI!:(JItOllg Ii~n d~u ky 60 179,009,997,707 171,122,463,380A.nh huang eua thay d6i ty giil hai doiliqUV d6i ngoai te 61 28,882,832 123,416,554Ti~n vii tU'Oll!:(JlrOl1!!ti~n cu6i ky (70=50+60+61) 70 129,423,860,775 179,009,997,707

,:!004378 -. O.~d,,"g12"'m2016

NgU'oi I~p bi~u PT,Ban TCKT Qj/CON(:7 fY ~"" Giam i16c

~

~(I~(~A'~I ~tl NAM '"

NGUYEN LlfONG HUY VO TRUNG THANG '/~~O~UANTRUNG

Don vi tinh: VND

CONG TV CO PHAN f)~l LY HANG HAl VI~T NAMDja chi: Ulu 5, se 12 Tan TritO,P.Tan Phu, Q.7, TP.HCMBAN THUYET MINH BAo cAo TAl CHINH CHON LOCCho nam tai chinh k~t thuc ngay 31 thang 12 nam 2016

BAN THUYET MINH BAo cAo TAl CHiNH TONG H<}PQuy IV Narn 2016

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

l. Hinh tlnrc so'hiru vBn Cong ty C6 phan Dai Iy Hang hai Viet Namdiroc c6 phanh6a tir Doanh nghiep Nha mroc - Dai Iy Hang hai Vi~t Namthea Quyet dinh s6 5099/QD-BGTVT ngay 30 thang 12narn2005 cua BQ Giao thong V~n tai. Congty hoat dQng theaGifry chirng nhan dang ky kinh doanh s6 4103005432ngay20 thang 10 nam 2006 do S6 K~ hoach va D~utir thanh ph6H6 Chi Minh cfrp, va cacgiay chirng nhan di~u chinh.

2. Linh vl!c kinh doanh Dich VI,l, thuong mai,

3. Nganhngh~ kinh doanh Dai ly, kiern d~m hang h6a;Moi gioi va dich VI,l hang hai;Dai 1y tau bi~n va dai Iy hang hai; San xuat cac loai miengdern ky thu~t; V~ tai container b~ng duang bQ; Cho thuevan phong; DjchVI,l cung Ung tau bi~n; Xufrt nh?P khclu, muaban, d~i Iy ky gUi hang h6a trong va ngoai nuac g6m: hOachfrt phl,lc VI,l san xufrt (trll' h6a chftt c6 tinh dQc h~i m~nh),hang nong - hai san; V?n tai hang h6a b~ng duang bi) vaduang thuy; B6~ x~p hang h6a; D~i I~ ky glii h,ang; V?n tmda phuong quoc te; DjchVI,! lai dat tau bien; Djch VI,!

I()gistic; Mua ban, cho thue va sua chua container; Kinhdoanh v?n tai bi~n; Kinh doanh kho bai; Kinh doanh co s6lUll tru du Ijch: khach s~n (khong kinh doanh khach s~n t~itrl,l s6); Djch VI,l khai thue hai quan.

II. NAM TAl CHINH, DON VI TIEN T~ SU DlJNG TRONGICE ToAN

1. Nam tai chinhNam tai chinh cua Congty bit d~u tll' ngay 01 thang 01 va k~t thuc vao ngay 31 thang 12 hangnam.

2. DO'n vi ti~n t~ sir d\)ng trong k~ toanDon vj ti~n t~ su dl,lng trong k~ tmin la D6ng Vi~t Nam(VNO).

III. CHuAN Ml/C vA CHE DO ICE ToAN Ap DVNG

1. Ch~ dQ k~tmin ap dl.mgCong ty ap dl,lng Ch~ dQ K~ toan Doanh nghi~p Vi~t Nam duQ'c ban hanh thea ThOng tu s6200/2014/TT-BTC ngay 22 thang 12 nam 2014 cua BQ Tai chinh va cac thong tu huang d~n thlJChi~n chucln mlJC va ch~ dQ k~ toc:incua Bi) Tai chinh.

2. Tuyen bB v~ vi~c tuan thii chulln ml}'c k~ toan va ch~dQk~ toanBan Giafi d6c dam bao da tuan thu yeu cfiu cua cac chucln filJCk~toan va Ch~ dQ K~ toan Doanhnghi~p Vi~t Nam dUQ'c ban hanh thea Thongtu s6 200/2014/TI-BTC ngay 22 thang 12 nam

IIPage

CONG TV c6 PHAN £)~l LY HANG HAl VI~T NAMDia chi: LAu 5, se 12, Tan Trao, P.Tan Phu, Q.7, TP.HCM

Cho nam tai chinh k~t thuc ngay 31 thang 12 narn 2016

Ban thuyet minh Bao Clio tai chinh (tiep theo)

2014 cua B9 Hi chinh clingnhir cac thong nr huong diin thuc hien chuin rnuc va ch@d9 k@toancua BO Hi chinh trong viec lap Bao cao tai chinh .

3. Hinh thuc k~ toan ap dungCong ty sir dung hinh thirc k@toan chirng tir ghi s6.

IV. cAc CHiNH SACH KE TO AN Ap Dl)NG

1. Co' so' I~pBao caoUti chinhBao cao tai chinh duoc I~p trenCO" sa k@toan d6n tlch (tnr cac thong tin lien quan d@ncac luongtien),

2. Ti~n va nrong duong ti~nTi~n va cac khoan nrong duong ti~n bao g6m ti~n mat, tien giri ngan hang, ti~n dangchuyenvacac khoand~u tu ng~n h~n c6 thai h~,mthu h6i ho?c dao h~n khong qua3 thang k@tlr ngay mua,d~ dang chuy@n d6i thanh m9t iugng ti~n xac dinh cling nhu khong c6 nhi~u rui ro trong vi~cchuy@n d6i thanh ti~n.

3. Hang tAn 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 trvc ti@pkhac phat sinh d@c6 dugc hang t6n khoa dia di@mva tr~ng thaihi~n t~i.

Gia g6c hang t6n kho dugc tinh theo phuong phap binh quan gia quy@n va dugc h~ch toan theephuO'ng phap ke khai thuang xuyen.

DV phong giam gia hang t6n kho duqc ghi nh~n khi gia g6c16n hon gia tri thu<1nc6 th@thl,fc hi~nduqc. Gia tri thu~n c6 th@thvc hi~n duqc la gia ban uac tinh cua hang t6n kho trtr chi phiuactinh d@hoan thanh san phim va chi phi uac tinh dn thi@t cho vi~c tieu thl,l chung.

Tang hoi;icgiam s6 du dV phong giam gia hang t6n kho duQ'c ghi nh~n vao gia v6n hang ban trongnam.

4. Cac khoan phai thu thuong m~i va phai thu kh3cCac khoan phai thu thuO'ng m~i va cac khoan phai thu khac duQ'c ghi nh~ thee h6a don, chUngttr.

DV phOng phai thu kh6 doi dUQ'cI~p cho tlrng khoan ng phai thu kh6 doi can cu vao tu6i nQ'quahc,meua cac khoan nQ'hoi:ic dl,fki@nmuc t6n th~t c6 th@xay ra, Cl,lth@nhu sau:

• f)6i vai nQ'phai thu qua h~n thanh toan:30% gia tri d6i vai khoan nq phai thu qua h~ntlr 6 thang d@nduai1 nam.50% gia tri d6i vai khoan nq phai thu qua h~n tu1 nam d@ndu6i2 nam.70% gia tri d6i vai khoan nq phai thu qua h~ntlr 2 nam d@ndu6'i 3 nam.100% gia tri d6i vai khoan nQ'phai thu qua h~n tren 3 nam.

• f)6i vai nQ' phai thu chua qua h~n thanh toan nhung kh6 c6 kha nang thu h6i: can cu vao dvki@n muc t6n th~t d@I~p dv phong.

Tang ho?c giam s6 du dV phong nq phai thu kh6 doi dUQ'c ghi nh~n vao chi phi quan Iy doanh

nghi~p trong nam.

5. Tai san cB dinh hfru hlnhHi san c6 dinh hihl hinh duqc th@hi~n theo nguyen gia tru hao mon Iqy k@.Nguyen gia t~iSilO

c6 dinh hihl hinh bao g6m toan b9 cac chi phi rna Cong ty phai b6 ra de c6 duqc tai san co dinh

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CONG TV CO PHAN f)~1 l Y HANG HAl VI~TNAMD[a chi: L~u 5,S6 12, Tan Trao, P.Tan Phu, Q.7, TP.HCMCho nam tai chinh k~t thuc ngay 31 thang 12 nam 2016Ban thuyet minh Bao cao tai chinh (tiep thea)

tinh d@nthai di@mdua tai san do vao trang thai s~n sang Slrdung. Cac chi phi phat sinh sau ghinhan ban d~u chi duoc ghi tang nguyen gia tai san c6 dinh n@ucac chi phi nay chac chan lam tangloi Ich kinh t@trong tuong lai do sir dung tai sando, Cac chi phi khong thoa man di~u kien trenduoc ghi nhan ngay VaGchi phi.Khi Utisan c6 dinh htru hinh duoc ban hay thanh 1:9,nguyen gia va khau hao lily k~diroc x6a s6va b~tIcy khoan lili 16nao phat sinh do viec thanh 1:9d~u ducc tinh VaGthu nhap hay chi phi trongnam,

Hi sa~ c6 dinh duoc khau hao thea phuon~ phap duong thang dira tren thoi gian htru dung treetinh. So narn khau hao cua cac 101;1itai san co djnh nhu sau:Loai tai san c6 dinhNha clra, v~t ki~n trucMay m6c va thi~t biPhuong ti~n v~ tai, truy~n danThi~t bi, d\lng C\lquan 1:9

S6nam06-44

0505 - 1103 - 10

6. Titi santhueho~ttIqngC6ng ty lil bencho thueDoanh thu cho thue ho?t dQngduqc ghi nh~n thea phuong phap duang thkg trong su6t thai giancho thue. Chi phi tn,rc ti~p ban d~u d@t1;1ora doanh thu cho thue ho?t dQng duqc ghi nh~n ngayVaGchi phi khi phat sinh hoi;icphan b6 d~n VaGchi phi trong su6t thai h1;1ncho thue phUhqp vaivi~c ghi nh~n doanh thu cho thue h01;1td(>ng.

C6ng ty lizben iii thueThue tai sanduqc phan 101;1ila thue ho?t d(>ngn~u ph~nIan rlli ro va lqi ich g~n li~n vai quy~n s6hau tai san thu(>cv~ nguai cho thue. Chi phi thue h01;1td(>ngduqc phan anh VaGchi phi theaphuong phap duang th~ng cho su6t thai h1;1nthue tai san, khong ph\l thuQc VaGphuong thuc thanhtoan ti~n thue.

7. B§tdqngsantI~uttlB~t d(>ngsan d~u tu la nha kho va san bili thu(>cs6 hau clla Cong ty duqc su d\lng nhim m\lCdich thu lqi tir vi~c cho thue. Nguyen gia clla b~t d(>ngsan d~u tu la toan b(>cac chi phi rna Congty phai bo ra hoi;icgia tri hqp 1:9clla cac khoan dua ra d@trao d6i nhim c6 duqc b~t d(>ngsan d~utu tinh d~n thai di@mmua hoi;icxay dvng hoan thanh.

Khi b~t d(>ngsan d~u tu duqc ban, nguyen gia va kh~u hao lily k~ duqc x6a s6 va b~t ky khoan lili16mio phat sinh d~u duqc h1;1Chtoan VaGthu nh~p hay chi phi trong kyo

Cac chi phi lien quan d~n b~t d(>ngsan d~u tu phat sinh sau ghi nh~n ban d~u duqc ghi nh~n lachi phi trong ky, trir khi chi phi nay c6 kha nang ch~c ch~n lam cho b~t d(>ngsan d~u tu t1;1oraIqiich kinh t~ trong tuong lai nhi~u hon muc h01;1td(>ngduqc danh gia ban d~u thi duqc ghi tangnguyen gia.

B~t d(>ngsan d~u tu duqc kh~u hao thea phuong phap duang th~ng dlJa tren thai gian hGud\lnguac tinh. S6 nam kh~u hao clla b~t d(>ngsan d~u tu laill05 - 20 nam.

8. Titi sanc6 tIinhvo hlnhHi san c6 djnh vo hinhduqc th@hi~n thea nguyen gia trlr hao mon lCiyk~. Hi san c6 dinh vohinh clla Congty bao g6m:

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CONG TV CO PHAN f)~1 LY HANG HAl VIfr NAMDia chi: Lftu 5, S6 12, Em TdlO,P.Em Phu, Q.7, TP.HCMCho nam tai chinh k~t thuc ngay 31 thang 12 nam 2016Ban thuyet minh Bao cao tai chinh (ti~p theo)

Quyin su dung ddtQuyen sir dung dih la toan b(>cac chi phi thirc t~ Cong ty da chi ra c6 lien quan tnrc ti~p toi d~t sirdung, bao gorn: tiSn chi ra d~ co quyen sir dung dftt, chi phi cho d@nbu, giai phong m~t bing, sanI~p m?t bing, I~ phi truce ba ... Quyen sir dung d~t khongxac dinh thai han nen khong tinh khauhao.

Rieng cac quyen sir dung d~t co xac dinh thai han sir dung se duoc khau hao trongthai gian sirdung nrong ling nhir sau:

Ph{m mim may tinhPhan rnemmay tinh la to an b(>cac chi phi rnaCong ty da chi ra tinh d~n thaidiem dira phan memvao sir dung.

9. Chi phi xliy dung co' ban do' dangChi phi xay d\l'Og co ban do dang phan anh cac chi phi lien quan trvc ti~p d~n vi~c xay dl,lng nhaxuang va I~p d~t may moc, thi~t bi chua hoan thanh va chua I~p d~t xong. Cac tai san dang trongqua trinh xay d\l'Ogcoban do dang va Hip d~t khong duQ'c tinh kh~u hao.

10. Chi phi di yayChi phi di yay duQ'c ghi nh~n vao chi phi trong kYoTruO'ng hgp chi phidi yay lien quan trvc ti~pd~n vi~c d~u tu xay d\l'Og ho~c san xu~t tai san do dang dn c6 m<)t thai gian du dai (tren 12thang) d~ c6 th~ dua vao sir d\mg thea ml,lc dich dinh tru6c ho~c ban thi chi phi di yay nay duQ'cv6n hoa.

86i v6i cac khoan v6n yay chung trong d6 c6 sir d\mg cho ml,lc dich d~u tu xay d\l'Og ho~c sanxu~t tai san do dang thl chi phi di yay v6n h6a duQ'c xac dinh theatY l~ v6n hoa d6i v6i chi philGy k~ blnh quan gia quySn phat sinh cho vi~c d~u tu xay d\l'Ogco ban ho~c san xu~t tai san do.Ty I~ v6n h6a dUQ'ctinh theatY I~ lai su~t blnh quan gia quySn cua cac khoan yay chua tra trongky, ngo<;litru cac khoan yay rieng bi~t phl,lcVI,l cho ml,lc dich hlnh thanh m(>t tai san Cl,lth~.

11. Chi phi tra trtr6'c dili h~nC6ng cl;l,dl;lngcl;lCac cong cl,l, dl,lng cl,l da dua vao sir dl,lng dUQ'cphan b6 vao chi phi trong ky thea phuang phapdUO'ng thing vai thai gian phan b6 khong qua 2 nam.

nin thue ddt tra trlfucTiSn thue d~t tra tru6c th~ hi~n khoan tiSn thue d~t da tra cho ph~n d~t Congty dang su dl,lng t<;li.TiSn thue d~t dUQ'cphan b6 thea thai h<;lnthue qui dinh tren hQ'pd6ng thuc dfrt.

Chi phi sua chua tai san cli djnhChi phi sua chUa tai san c6 dinh la toan b(> chi phi thvc t@Cong ty da chi ra d~ sua chua vanphong, nha lam vi~c. Chi phi nay duQ'c phan b6 trong thai gian khong qua 3 nam.

12. Chi phi phai traChi phi phai tra duQ'c ghi nh~n dva tren cac u6c tinh hgp ly v@s6 tiSn phai tra cho cac hang h6a,dich VI,l da sir dl,lng trong kyo

13. TrQ' cftp thoi vi~cCong ty phai chi tra trQ'cap thoi vi~c cho nguai lao d9ng lam vi~c thuO'ng xuyen t<;liCong ty tu du12 thang tro len. Muc chi tra trQ' dp thoi vi~c bing1/2 thang luang c(>ng phl,l dp luang (n~u co)blnh quan cua sau thang liSn kS tru6c thai di~m thoi vi~c cho1 nam lam vi~c d6i v6i thai giannguai lao d(>ng lam vi~c t<;liCong ty rna kh6ng tham gia d6ng bao hi~m th~t nghi~p.

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CONG TV CO PHAN f)~1 LY HANG HAl VIeT NAMDia chi: Lftu 5, se 12,Tan Trao, P.Tiin 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)

Tro c:lp thoi viec diroc ghi nhan vao chi phi quan Iy doanh nghiep khi chi tra cho ngiroi lao dong.

14. Nguyen t~c chuyen d6i ngoai t~Thong tir s6 200!2014!TT-BTC ngay 22 thang 12 nam 2014 cua BQHi chinh

15. Nguyen t~c ghi nh~n doanh thuDoanh thu bdn hang hod, thiznh phdmDoanh thu ban hang h6a, thanh pham duoc ghi nhan khi ph~n IOnrui ro va IQ'iich gan lien voiviec s6 hfru cGI'!gnhir quyen quan Iy hfmghoa, thanh .ph~m do duoc chuyen giao cho n,guai mua,va kh6ng con ton tai yeu to khong chac chan dang ke lien quan denVl~C thanh toan tien, chi phikern thea hoac kha nang hang ban bi tra lai.

Doanh thu eung eap djehV{l

Doanh thu cung dp dich vu duoc ghi nhan khi khong con nhfrng y~u t6 khong chac chan dang kSlien quan d~n vi~c thanh toan ti~n ho~c chi phi kern theo. Tru6'ng hQ'Pdieh vI,!duqe th\fe hi~ntrong nhi~ukY k~ toan thl doanh thu dUQ'eghi nh~n can elr vaotY I~ dieh VI,! hoan thanh t~i ngayk~t thlle nam tai ehinh.

Tiin LiiiTi~n HiidUQ'eghi nh~n tren co s6 thai gian va liii su~t th\fc t~ tUngkyo

16. Tai san taichinhPhiin [oq.itizisan tai ehinhVi~e phan Io~i cae tai san tai ehinh nay phI,!thuQevao bim eh~t va ml,!edieh eua tai san tai ehinhva dUQ'equy~t dinh t<.lithai diSm ghi nh~n ban d~u. Cac tai san tai ehinh eua Cong ty g6m cacnh6m: cae khoan d~utu nam giG'd@nngay dao h~n, cae khoan eho vay va phai thu, tai san taichinh s~n sang dS ban.

Cae khoan a6u tU'n6m gifr ain ngayaao h{;mCae khoan d~utu nam giG'a~n ngay dao h~n la cae tai san tai ehinh phi phai sinh v6'i cae khoanthanh toan e6 dinh ho~c c6 thS xae dinh va e6 ky dao h~n c6 dinh rna Cong ty e6 y dinh vei.e6 khanang gift d~n ngay dao h~.

Cae khoan eho vay va phtii thuCae khoan eho vay vei.phai thu la cae tei.isan tai ehinh phi phai sinh v6'i cae khoan thanh toan c6dinh ho~e e6 thS xae dinh va khong dUQ'eniem y~t tren thi tru6'ng.

Tai scm tai ehinh san sang ad banHi san tei.iehinh s~n sang dS ban lei.cae tai san tei.iehinh phi phai sinh dUQ'exae dinh lei.s~n sangdS ban ho~e khong dUQ'ephan lo~i la cae tei.isan tai ehinh ghi nh~n theo gia tri hQ'PIy thong quaBao cao k~t qua ho~t dQng kinh doanh, cae khoan d~utu gift d~n ngay aao h~n ho~e cae khoaneho yay va phai thu.

Gid trj ghi sa ban tldu ella tizi san tiziehinhCae tei.isan tai ehinh dUQ'eghi nh~n t~i ngay mua va dUng ghi nh~n t~i ngei.yban. T~i thai diSmghi nh~n l~n d~u, cae tei.isan tai ehinh duqe ghi nh~n thea gia g6e eQng cae chi phi phat sinh khaelien quan tr\fe ti~p d~n vi~e mua, phat hanh tei.isan tai chinh d6.

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

17. NQ'phai tra tai chinhva cong cuv6n chu so'hfruCac cong cu tai chinhduoc phanloai la no phai tra tai chlnh hoac congC1,l v6n chu sahuutai thaidiem ghi nhanban d~uphu hop voiban chatva dinh nghia cua no phai tra tai chinh va congC1,l

v6n chu sa htru.

N(I pit iii trii tiIi cit/nitViec phan loai cac khoan no Uti chinh phu thuoc vao ban chat va muc dich cua khoannc tai chinhva duoc quyet dinh taithai diem ghi nhan ban d~u. NQ' ph,H tni tai chinh cua C6ng ty g6m cackhoim phai tra nguai ban, vay va nQ',cac khoan phai tra khac.

T<;lithai di~m ghi nh~n I~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 cQng cac chi phi phat sinh khac lienquan tn,rc ti~p d~n nQ'phai tra tai chinh d6.

Cong C(l vancltit sii hituC6ng C\! v6n chu sa hUu la hgp d6ng chUng to dUQ'CnhGng lQ'i feh con l<;livS tai san cua C6ng tysau khi tru di toan bQ nghiaV1,I.

18. BiJ trir cac congCt.l Uti chinhCac hii san tai chinh va nQ'phai tra tai chinh chi duQ'c bu tru v6i nhau va trinh bay gia tri thu~ntren Bang can d6i k~ toan khi va chi khi C6ng ty:• C6 quYSn hQ'pphap d~ bli tru gia tri da:duQ'c ghi nh~n; va• C6 dlJ dinh thanh toan trenCO' sa thu~n hoi;tcghi nb?n tai san va thanh toan nQ'phai tra cling

mQt thai di~m.

19. Bao clio theo be}ph~nBQ ph~n thea linh we kinh doanh la mQt ph~ c6 th~ xae dinh rieng bi~t tham gia vao qua trinhsan xu§.t hoi;te eung c§.p san pham, dichV1,I va c6 rui ro va lQ'i feh kinh t~ khac v6i cac bQ ph~nkinh doanh khac.

BQ ph~n thea khu VlJCdiaIy la mQt ph~n c6 th~ xac dinh rieng bi~t tham gia vao qua trinh sanxu§.t hoi;tc cung c§.p san pham, dichV1,l trong phl;lmvi mQt m6i trLrang kinh t~Cl} th~ va c6 rui rova lQ'ifeh kinh t~ khac v6i cac bQ ph~ kinh doanh trong cac m6itruangkinh t~ khac.

20. Ben lien quanCac ben duQ'c coi la lien quan n~u mQt ben c6 kha nang ki~m soat hoi;tc c6 anh huang dang k~ d6ivai ben kia trong vi~e ra quy~t dinh cac chinh sach tai chinh va hO<;ltdQng. Cae ben cling duQ'cxem la ben lien quan n~u cling chiu SlJki~m soat chung hay ehiu anhhuang dang k~ chung.

J

Trong vi~c xem xet m6i quan h~ eua cac ben lien quan, ban ch§.t cua m6i quan h~ duQ'c chu tr9ngnhiSu hon hinh thue phap IY.

;

Giao dich v6i cac ben c6 lien quan trong nam duQ'ctrinh baya thuy~t minh s6 VII.

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CONG TV CO PHAN f)~l LY HANG HAl VI~TNAMDja chi: Llu S, S6 12, Tan Trao, P.Tan Phil, Q.7, TP.HCMCho narn tid chinh k~t thuc ngay 31 thang 12 nam 2016Ban thuyet minh Bao cao tlti chinh (ti~p theo)

v. TI!ON9 TI~ BO SUNG CHO cAc KHOAN Ml)C TRINH BAy TRONG BANG CANDOl KE TO AN

1. Ti~n

Ti€n matTi€n giri nganhangCac khoan nrong dirong tien

CQng

S8 eu8i quy2,301,319,708

88,122,541,06739,000,000,000

S8 dAu nam2,434,809,165

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

179,009,997,707129,423,860,775

2. Cac khoan dAu nr tai ehinha) DAu nr n~m gift d~n ngay dao han

S8 eu8i quy S8 dAunam

Gia g8e Gia tr] ghisA Gia g8eGia trighi sA'

- Ti€n giri e6 ky handuoi 12 thangtai nganhang 30,000,000,000 30,000,000,000 37,000,000,000 37,000,000,000

CQng30,000,000,000 30,000,000,000 37,000,000,000 37,000,000,000

b) DAu tu tili ehinh dal hanS5 cu5i quy S5 dAu nam

SO'htru Gia gac Dv' phong SO'hiru Gia g5c Dv'pheng

Cling ty con 37,392,586,378 2,829,406,497 37,392,586,378 2,359,862,730

- Cong ty CP BDS Dai Ii'51,5% 37,392,586,378 2,829,406,497 51,5% 37,392,586,378 2.359,862,730

Hang hili Vi¢t Nam'

Cling ty lien k~t 3,175,492,779 2,761,097,775 3,175,492,779

- Cong ty TNHH China40% 3,175,492,779 2,761,097,775 40% 3,175,492,779

Shipping Vi?t Nam/

DO'nvi khac 11,594,332,006 11,589,789,363

- Ngan hang TMCP Hang913,390 CP 7,400,160,000 913,390 CP 7,400,160,000

hili Viet Nam'- T6ng cong ty CP Thep

200,000 CP 2,020,000,000 200,000 CP 2,020,000,000Vi!?tNam4

- Congty CP Vinalines50,000 CP 500,000,000 50,000 CP 500,000,000

Logistics Vi¢t Nam5

- Congty TNHH Yusen51% 1,072,836,000 51% 1,072,836,000

Logistics va Vl,intizi VN 6

- Congty TNHH Yusen1% 63,746,040 1% 63,746,040

Logistics Vi!?tNam7

- Cong ty lien doanh Bong0.27% 537,589,966 0.27% 533,047,323

Sen8

TBng cQng 52,162,411,163 5,590,504,272 52,157,868,520 2,359,862,730

(I)Khoan 9 Nghj quy~t 8:;ti hQid6ng c6 dong nam 2009 Cong ty c6 ph~n 8:;ti Iy Himg hai Vi~t Nam thongqua vi~c thanh I~p Cong ty c6 ph~n d~ thl,Tchi~n Ol,Tan xay dl,TngTrung tam di~u himh SXKO t:;ti56 1B~n Van 86n, Qu~n 4, TP.HCM.V5n di~u I~ VOSALANO la 100 ty, trong d6 Cong ty g6p 51,5% bao g6m gia tri quy~n SlIdl,mgd~t s601 B~n Van 86n, Qu~n 4, TP.HCM va 5.000.000.000 d6ng ti€n m~t. Gia tri khoan d~u tll vao cong tycon dllQ'Ctrinh bay thea gia g6c. Ngay12/09/2016, din ClINghi quy~t 56 13/2016INQ/H8QT-NK3-

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CONG TV CO PHAN £)~I LY HANG HAl VI~T NAMDia chi: L~u 5, S6 12, TanTriw, P.Tan Phu, Q.7, TP.HCMCho nam tai chinh kSt thuc ngay 31 thang 12 nam 2016Ban thuyet minh Bao cao taichinh (tiSp theo)

THYK, HQidong quan trj Cong ty nhftt tri thong qua viec ban dau gia toan bi;>56 c6 phan n~m giu taiCong ty c6 ph~n Bat dQngsan Dai Iy hang hai Viet Nam.

(2)Ngay41712016,can cir Nghi quyet s609/2016fNQ/HDQT-NK3-THYK, HQi d6ng quantr] Cong tythong qua viec cham dirt hop d6ng lien doanh giua Cong ty c6 ph~n Dai Iy Hil1ghai Vi~t Nam va ChinaShipping Regional Holdings Pte Ltd., va giai th~ Cong ty TNHH China Sinpping Vi~t Nam. Hien nay,Cong ty TNHH China Shipping Vi~t Nam dang tien hanh cac buoc thu tuc d~ giai th€. T6ng 16Hiy kSnam 2016 (chua ki€m toan) la 11,7 ty d6ng.

(3)C6ngty c6 phan Dai Iy Hang hai Vi~t Nam (VOSA) ti~n than la D:;tiIy Hang hai Vi~t Nam la c6 dongsang I~p Ngiln hang Hang hai Vi~t Nam vao nam 1991. S6 c6 phiSu VOSA 56 huu la tfch lCiyqua nhi~unam do qua trlnh gop v6n, tang v6n b~ng c6 phiSu, chi c6 tuc b~ng c6 phiSu.

(4)T6ngcong ty c6 ph~n thep Vi~t Nam (VNSTEEL) la d6i tac quan tr9ng cua VOSA 6 khu vvc mi~nB~c. VOSA da thvc hi~n cung cftp dich V\l d<;liIy v~n tai cho VNSTEEL trong nhi~u nam. KhiVNSTEEL thvc hi~n ban c6 phi~u ra cong chung I~n d~u (IPO), VOSA da thvc hi~n dftu gia mua200.000 c6 phi~u cua VNSTEEL.

(5)VOSAla c6 dong thanh I~p Cong ty CP VINALINES LOGISTICS nam 2007 va da niem ySt tren sanUpeOM vai rna chung khoan VLG. Hang nam c6 tucdugc chia trung binh 5-6%.

(6)Ngay01104/2014, C6ng ty c6 ph~n D<;liIy Hang hai Vi~t Nam va Yusen Logistics (Singapore) Pte. Ltdthanh I~p Cong ty TNHH Yusen Logistics va v~n tai Vi~t Nam vai v6n di~u I~ 100.000USD, ty I~ gopv6n cua VOSA la 51%. Cong ty hO<;ltdQngtrong cac Hnhvvc giao nh~n va kho bai, lam thu t\lChai quan,moi giai, v~n tai ducmg bQ,v.v... Theo Hgp d6ng lien doanh VOSA se duo· !\h~n khoan phi quan Iy c6dinh hang nam va kh6ng tham gia quan Iy, ki€m soat hO<;ltdQng hang ngay cua Cong ty TNHH YusenLogistics va v~n tai Vi~t Nam. D6i vai phAnIgi nhu~n cua lien doanh vfindugc chia theo ty I~ gop v6ncua hai ben.

(7)C6ngty TNHH Yusen Logistics (Vi~t Nam) (truac day la Cong ty TNHH Yusen Logistics SolutionsVi~t Nam). Ngay 26 thang 3 nam 2014, Cong ty c6 phAnD<;liIy Hang hai Vi~t Nam da chuy€n nhugng50% v6n cho d6i tacnuac ngoai la Yusen Logistics (Singapore) Pte. Ltd. Tir ngay01104/2014, VOSAchi con giii 1% v6n gop va nMn lai c6 dinh hang nam. Theo hgp d6ng chuy€n nhugng, Cong ty c6 ph~nD<;liIy Hang hai Vi~t Nam se ti~p t\lCdugc chia Igi nhu~n d6i vai s6 du Igi nhu~n sau thu~ chua philnph5i cua Cong ty TNHH Yusen Logistics Solutions (Vi~t Nam) lily k~ dSn ngay 31 thang 3 nam 2014theo ty I~ v6n gop truac thai di€m chuy~n nhugng (Cong ty c6 ph~n D<;liIy Hang hai Vi~t Nam: 51%,Yusen Logistics (Singapore) Pte. Ltd.: 49%) theo thong bao chia Igi nhu~n cua C6ng ty TNHH YusenLogistics (Vi~t Nam) philn ky 7 nam (2014-2020), m6i ky VOSAdugc nh~n s6 ti~n 15,5 ty d6ng.

(8)Dugc thanh I~p nam 1991, Cong Ty Lien Doanh Bong Sen (Cling LOTUS) la dan vi lien doanh dAutien t<;liVi~t Nam trong Hnh vvc khai thac cang bi~n Qu6c t~ giiia C6ng ty VIETRANS, VOSA va d6i tacnuoc ngoai BLASCO - Ukraine. T<;liCong ty nay, VOSA co v6n gop ban d~u la 23,705USD vai ty I~v6n gop 0,27%. Hang nam, lien doanh d~u chia lai lien doanh va giii l<;limQtph~n Igi nhu~n d~ tai d~u tu.S6 ti~n lai VOSA thvc nh~n khong dang k€ do ty I~gop v6n th.1p.

3. Phai thu eiia khaeh hang

Lien danh Penta - Rinkai

Cty TNHH Naigai Nitto Logistics Vi~t Nam

Cty TNHH Khai thac ChS biSn Khoang san Nui Phao

Cty CP Thep Hoa Phat

Cty TNHH Xay lua m] VFM - WILMAR

Nippon Yusen Kabushiki Kaisha

Phai thu khach hang khac

CQng

S8 eu8i quy s6 d§u nam

8,430,293,711

17,590,068,254 13,186,417,987

13,838,401,465 18,946,868,061

4,785,561,825

3,540,671,010 1,657,412,954

18,018,857,152 12,434,671,613

73,527,559,544 69,218,852,547

139,731,412,961 115,444,223,162

81Page

CONG TV CO PHAN f)~l LY HANG HAl VI~TNAMDja chi: Lfiu 5, se 12,Tan Trao, P.Tan Phu,Q.7, TP.HCMCho nam tai chinh k€t thuc ngay31 thing 12nam2016Ban thuy~t minh Bao cao taichinh (tiepthea)

4. Phiii thu khaca) Ng~n han

Uli tien gui c6 ky han du thuC6 tire va 19i nhuan duocchiaBHXH, BHYT, BHTN

Chi hQ v~n chuyen,circe tau, phi luu kho, phichung tu, xep do, .. , cho cac hang tauTarn irngdm c6,th~ chap,ky quy, ky circe

Khoan phai thu khac

Ci)ng

S8 cu8i guy

1,252,336,111 2,182,328,888

8,934,416,969

91,411,126

9,471,635,953

22,248,396

13,470,687,084

7,801,856,678

1,137,745,000

104,586,295

7,006,823,514

2,116,345,000

6,091,813,110

23,789,459,564 35,894,774,560

b) Dai han

Cam c6, th~ chap, ky quy, kY circe

Khoan phai thu khac

CQng

S8 cu8i quy S8 dfiu nam

8,400,338,470 7,954,789,470

8,400,338,470 7,954,789,470

NQ'phai thukh6 doi

s6 cu5i quys6 don vidatrich l~p dl,l'

phOng

s6 dfiu narn

NQ'xiuNg phai thu

kho doi

s6 don vidatrich l~p dl,l'

phong

- Phai thu khach hang- Phfli thu ng~n hC;lnkhac

CQng

1,133,369,156 957,194,092 3,648,744,225 3,464,721,927

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

1,133,369,156 957,194,092 9,224,639,860 9,040,617,562

6. Hang t3n kho

s6 cu6i quy

Gia g6c Dl,I'phong

s6 dfiu nam

Gia g6c Dl,I'phong

- Van phong ph§.m

CQng

175,500

175,500

7. Tai san do' dang dai hl;lnChi phi phat K~t chuy~n

sinh trong v30TSCDS6 d~u nam nam trong nam Giam khac S6 cu6i gu:y

D~{an nha van phong Vitamas 305,518,229 581,546,096 665,922,774 221,141,551Dl! nha van phong Nha Trang 106,644,636 106,644,636Mua nha va ddts625 Di?n BienPhu-Hili PhongO) 64,290,754,000 64,290,754,000CQng 305,518,229 64,978,944,732 64,290,754,000665,922,774 327,786,187

(0) Thvc hi~n Nghj quy€ts6 1112016INQ/HDQT-NK3-THYK ngay 1010812016cua H(>i d6ng quan trj v~vi~c mua nha va d§t t~is625 Di~n Bien Phu, Qu~n Ng6 Quy~n, TP.Hai Ph."',~:;voi thai gianSlr dl}ng d§t

91Page

CONG TV CO PHAN f)~1 LY HANG HAl VIeT NAMDia chi: L~u 5, s6 12,Tan TrflO, P.Tan Phu,Q.7,TP.HCM

Cho narn taichinh k~t thuc ngay 31 thang 12 nam 2016Ban thuyet minh Bao ClIO tai chinh (tiep thea)

50 nam, dientich d~t la 2.668,3m2• Cong ty tarn hach toantang nguyen gia TSCD trong khicho pheduyet quyet toan gia trj du an. Hien nay, Congty dang ti€n hanh cac buoc thu tucdp Gi~y chung nhanSLr dung.

8. Tang, giam tai sanc8 djnh hiru hinh

Tai san c5djnh Nha cua, v~t May moe tbi~t Phuong ti~... I Th'~t b' d• • • • i Ie lungCQng

Hiru hinh ki~n true bj van tal, truyen :, i.din e\l quan Y

Nguyen gillNgay 11112016 86,881,306,160 38,015,819 42,543,876,758 5,055,676,496 134,518,875,233- Mua (rang ndm 3,715,227,000 - 1,843,818,182 - 5,559,045,182- ThanhIy, nhuong him - - - 31,455,000 31,455,000- Giam khac 8,793,713 - - - 8,793,713Ngay 31112/2016 90,587,739,447 38,015,819 44,387,694,9405,024,221,496 140,037,671,702Hao mon luy k~Ngay 11112016 40,322,364,304 38,015,81929,517,785,073 4,193,941,631 74,072,106,827- Khdu hao trong ndm 3,784,793,872 - 3,288,397,019 359,609,898 7,432,800,789- ThanhIy, nhuong ban - - - 31,455,000 31,455,000- Giamkhac - - - - -Ngay 31112/2016 44,107,158,176 38,015,819 32,806,182,0924,522,096,529 81,473,452,616Gia tr] con Il.IiNgay 1/112016 46,558,941,856 - 13,026,091,685 861,734,865 60,446,768,406Ngay 31112/2016 46,480,581,271 - 11,581,512,848 502,124,967 58,564,219,086

..~-.

9. Tang, giam tai saoc8 djoh vo hloh

Tai san e5 djnhQuy~n sir d\lng d~t

Pbh m~m may viCi)ng

VOhinh tinb

Nguyen giaNgay 111/2016 20,346,655,528 1,984,579,300 22,331,234,828- Mua (rang nam 60,575,527,000 - 60,575,527,000

Ngay 31112/2016 80,922,182,528 1,984,579,300 82,906,761,828Hao mon liiy k~Ngay 1/1/2016 913,305,563 1,705,447,408 2,618,752,971- Khdu hao trang nam 528,096,660 186,087,924 714,184,584

Ngay 31112/2016 1,441,402,223 1,891,535,332 3,332,937,555Gia trj con Il.IiNgay 11112016 19,433,349,965 279,131,892 19,712,481,857Ngay 31112/2016 79,480,780,305 93,043,968 79,573,824,273

:,

10. Tang, giam bfit dQog san d§u tlf

B~t di)ng san d~u tu' Nba efra, v~t ki~n true Ci)ng

Nguyen giaNgay 111/2016 74,584,104,356 74,584,104,356

Ngay 31112/2016 74,584,104,356 74,584,104,356

Hao mon luy k~Ngay 111/2016 24,783,032,575 24,783,032,575- Khdu haa trang nam 4,184,390,280 4,184,390,280

lOIPage

CONG TY CO PHAN f)AI LY HANG HAl VIET NAMDia chi: LAu5, S6 12, Tan Tr~o, P.Tiin Phu, Q.7, TP.HCMCho nam tai chinh k6t thuc ngay 31 thang 12 nam 2016Ban thuy~t minh Bao cao tai chinh (ti6p theo)

Ngay 31112/2016 28,967,422,855 28,967,422,855Gia tr] con Il.1iNgay 11112016 49,801,071,781 49,801,071,781Ngay 3111212016 45,616,681,501 45,616,681,501

11. Chi phi tra trurrca) Ngiin han

se s , , s6 dAu namo CUOI guy45,616,272 50,069,142

55,839,561 47,884,104

509,197,273 302,727,271

59,189,550 230,189,031

669,842,656 630,869,548

s~ s . , s6 dAu namo CUOI guy127,430,560 554,098,208

1,552,861,909 1,651,357,818

235,764,133 171,693,946

1,916,056,602 2,377,149,972

Cong CI,l, dung CI,l

Chi phi bao hiem

Chi phi van phong, thue kho

Chi phi tra tnroc ngan han khac

CQng

b) Dai han

Cong cu, dung cu

Ti~n thue d~ittra tnroc

Chi phi tra tnroc dai han khac

Cgng

12. Yay va nQ'thue tai chinha) Yay ngiin han

Yay nguoi lao dQng(')CQng

s6 dAu nam

SJ. t·).olen vayphat sinh trong

nam2,333,081,633

2,333,081,633

s6 ti~n vay datra trong nam2,333,081,633

2,333,081,633

S~ s , ,o CUOI guy

(0) Khoan yay nguoi lao dQng cong ty tai chi nhanh Northfreight thea Quyet dinh s632/QD-NF ngay31/03/2016 nh~m phuc vu san xu§t kinh doanh tai dan vi. Khoan yay nay cothai han 9 thang, dao hl;lnngay 31112/2016 va khong chiu lai.

b) Yay dai h~n

S~ I.. ,o CUOI guy

Yay dai hc;m(Vosa Quang Ninh)(i)Yay dai h~n cact6 chuc va ca nhankhadii) 6,591,420,000

C6ng ty TNHH Luen Wah Trading (Hong Kong) __ ----'-6,..:....59......;1'"'-,4_2_;.0'-,0_0..:....0CQng 6,591,420,000

7,000,000,0006,739,920,0006,739,920,000

13,739,920,000

(i)Khoan yay tin ch§p cua can bQcong nhiin vien Dl;liIy Hang hai Quang Ninh (Vosa Quang Ninh) theah<;rpd6ng yay s602/DLHH-DQH ngay 01/04/2014 nhk m\lc dichkY quy vao Ngiin hang thuang ml;lic6 phAnky thuang Vi~t Nam - Chi nhanh Quang Ninh dS xin clip gi§y chung nh~n rna s6 kinh doanhtl;lmnh~p tai xu§t hang hoa. Khoan yay nay co thai hl;ln5 nam, dao hl;lnngay01/0412019 va khong chiulai. Thang8/2016, Cong ty da thanh Iy tlgp d6ng yay nay.

(ii)Khoanyay dai hl.1nngoait~ vai s6 ti~n 1.980.000 CNYtu Luen Wah Trading Co.,Ltd (Hong Kong)theo hqp d6ng s601/LC-HK ngay 1010411998.Khoan yay nay co thai hl;ln25 nam va khong chiu lai.

11lPage

CONG TV CO PHAN f)~1 LY HANG HAl VItr NAMDja chi: L~u 5,s6 12, Tan Tr~lO,P.Tan Phu, Q.7, TP.HCMCho nam tai chinh k@tthuc ngay 31 thang 12 narn 2016Ban thuy~t minh Bao cao tai chinh (ti@ptheo)

13. Phaitra nguot banSJ. I.. •o CUOI quy

Cong Ty TNHH Thuong MaivsV~n Hi Ti@nB9

Cong Ty TNHH Djch V\I VT & GN Tan Tien Vina

Cong ty CP Cang Quang Ninh

Cong ty TNHH MTV TCT Tan Cang Sai Gon

Phai tra nguoi ban khac

Ci}ng

8,943,257,555

3,188,740,001

3,135,387,659

5,712,068,621

67,085,860,373

88,065,314,209

S6 dAu nam5,585,383,000

1,131,170,000

4,321,481,182

13,429,265,853

59,546,218,867

84,013,518,902

14.Thu~ va cac khoan phainllp nha nurrc

S6 dAu nam S6 phal nllp S6 dli nllp trongS6 cu6i quytrong nam narn

Thu€ GTGT hang ban n9i569,631,284 11,806,669,401 11,683,519,067 692,781,618

djaThu€ thu nhap doanh

1,406,294,962 8,251,157,372 9,635,385,088 22,067,246nghiepThu€ thu nhap ca nhan 658,356,661 4,837,645,298 5,119,676,990 376,324,969

Tit~nthued~t 438,239,000 2,855,615,842 3,293,854,842

Cac loai thu€ khac 11,322,842,768 34,041,518,935 36,166,311,278 9,198,050,425

Cllng 14,395,364,675 61,792,606,848 65,898,747,265 10,289,224,258

Trong d6 cackhoanthu€ n9Pthira duoc trinh bay (J chi tieu Thu€ va cac khoan khacphai thu Nha mrocbao gbm:

SJ. I.. • S6 dAu namo CUOI gu:y19,198,142,843 5,970,294,939

839,522,443 1,083,706,32420,037,665,286 7,054,001,263

SJ. I.. • S6 dAu namo CUOI gu:y500,000,000 500,000,000500,000,000 500,000,000

SJ. I.. •o CUOI gu:yThu€GTGTThu€ thu nh~p ca nhanThu€ khac

Cllng

8,087,699,17143,001,44258,568,083

8,189,268,696

15.Chi phi pbai traa) Ngin h=iln

Chi phi v~ tai thue ngoaiChi phi khac

Cllng

b) Dili hl}n

Chi phikhac

Cllng

121Page

. "So dau nam8,518,282,718

202,269,149

8,720,551,867

CONG TY CO PHAN f)~I LY HANG Hiu VI~TNAMDia chi: L~u 5, S6 12, Tan Trao, P.Tfm Phu, Q.7, TP.HCM

Cho nam tai chinh k€t thuc ngay 31 thang 12 nam 2016

San thuyet minh Sao cao tili chfnh (ti€p theo)

16. Phai tra khaca) Ngh han

Bao hi€rn xii hoi, BHYT, BHTNKinh phi cong deanC6 tire phai traNMn ky quy ng~n han

Cac khoan trahQ va ti~n nhan d€ trahi) eho cachang tauTi~n tai khoan ky ngan cua cac hang tauGiG'hi?tien cuaCong ty TNHH SYMS Vi~t NamPhai tra khac

CQng

b) Diii han

Nhan ky quy dill hanPhai tra khac

CQng

17.Doanh thu chua thuc hi~n ng~n han

- Doanh thu khac

CQng

18.V5n chu so' hfrua) Bang dBi chi~u bi~n dQng cua v5n chu sirhfru

S6 cU6i guy21,916,080

1,546,704,626205,724,825

5,021,283,958

61,826,963,31610,506,344,1103,737,387,440

443,247,211

83,309,571,566

S6 cuBi guy733,770,150

733,770,150

S5 cuBi guy

363,483,182

363,483,182

S6 d§u nam33,500,888

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

56,531,959,32412,244,568,3203,737,387,440

404,517,808

87,172,844,581

S5 d§u nam707,770,150

707,770,150

200,000,000

200,000,000

VBn d§u tu ciia Quy d§u tu· Quy khac thuQc LVi nhuan sauCQngchii sO-hii'u phat tri~n vBn chii thu~

SB du d§u Dam116,500,000,000 56,397,655,039 12,311,461,686 69,715,928,478 254,925,045,203

trU'(Yc

Lqi nhu~n trong56,998,137,947 56,998,13 7,947

nam

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

Chia c6 tuc (19,805,000,000) (19,805,000,000)

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

Sadlf cuBi nam116,500,000,000 74,261,208,991 12,734,417,453 81,536,605,591 285,032,232,035

tru'o'c

SB duod§u nam nay 116,500,000,000 74,261,208,991 12,734,417,453 81,536,605,591 285,032,232,035

Lqi nhu~n trong53,232,951,785 53,232,951,785nam

Trfch l~p cac quy 17,008,673,771 1,457,886,323 (23,971,764,377) (5,505,204,283)

Chi a c6 tuc--.

(23,300,000,000) (23,300,000,000)

Chi quy (1,270,600,000) (1,270,600,000)

SB duocuBi nam nay 116,500,000,000 91,269,882,762 12,921,703,776 87,497,792,999 308,189,379,537. - . . - . - - - . .. .* So du Quy khac thuQc von chu so"huu bao gom : Quy dV tm tang von (lieu l~: 11.650.000.0000 va Quy

d6i ngo~i phit tri~n kinh doanh: 1.271.703.7760.

131Page

CONG TV CO PHAN f)~I LY HANG HAl VI~T NAMD\a chi: Lfru5, S6 12, Tan Trao, P.Em Phu, Q.7, TP.HCMCho narn tai chinh k~t thuc ngay 31 thang 12 nam 2016Ban thuyet minhBao cao taichinh (ti~p theo)

b) C6 phi~u

van cB phAn du'Q'c duy~t vada phat hanh

sa cuai quy

sa cB phieu VND

sa dAu nam

sa cB phi~u VND

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

sa cB phieu danghru hanh

C6 phieu ph6 thong 11,650,000 116,500,000,000 11,650,000 116,500,000,000

C6 phieu ph6 thong co menh gia la10.000VND. M6i c6 phieu ph6 thong tirong irng voi m9t phieubieu quyet tai cac cuoc hop c6 dong cua Cong ty. Cac c6 dong duoc nhan c6tire rna Cong ty cong b6van tung thai diem. Tftt ca c6 phieu ph6 thong d@uco thirtir uu tien nhu nhau d6i voi tai san con lai cuaCong ty. Cac quyen loi cua cac c6 phieu da dtroc Congty mua lai d@ubi t;;tmngimg cho tai khi chungduQ'cphat hanh l;;ti.

19.Chi tieu ngol;li bang

S8 cu8i guy S8 t!~!;flam-----=-~

- USD

CQng

2,134,138 2,823,881

2,134,138 2,823,881

VI. THONG TIN BO SUNG CHO cAc KHOAN' MUC TRINH BAY TRONG BAo cAoKI3:TQuA HO~T DQNG KlNH DOANH .

1.T6ng doanh thu ban hang va cungdpdjch V\I

Nam nay Nam tru'O'CTimgdoanh thu 863,320,476,854 863,530,535,637Doanh thu d;;tiIy tau rai 55,727,399,056 54,208,713,071

Doanh thu d;;tiIy v~n tai 510,166,977,431 521,524,189,511

Doanh thu d;;tiIy liner 22,675,745,168 27,169,380,135

Doanh thu ki€m ki~n 19,590,875,825 20,809,433,879

Doanh thu kho ngo;;ti quan 94,332,971,079 119,661,503,982

Doanh thu t;;tmnh~p tai xu~t 14,726,968,107 23,332,720,829

Doanh thu cung dp dichVl,l tau 56,793,030,127 12,277,563,512

Doanh thu cho thue phuong ti~n 55,130,683,840 64,591,577,863

Doanh thu cho thue kho, khach S(;ln 25,300,310,186 11,565,943,223

Doanh thu dichVl,l khac 8,875,516,035 8,389,509,632

Cae khoiin giiim trk doanh thu

Doanh thu thu§n 863,320,476,854 863,530,535,637

,,I

/

/

"

141Page

CONG TV CO PHAN f)~1 LY HANG HAl VI~T NAMDia chi: LAu 5, S6 12, Tan Trao, P.Tfm 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 theo)

Chi ti~t doanh thu theo phan loal cua TAng cong ty hang hili Vi~t Nam

Nam na~ Narn trurrc

T6ngdoanh thu 863,320,476,854 863,530,535,637

- DT van tai va h6 tro van tai 510,166,977,431 521,524,189,511

DT cang bien va h6 tro cang bien 209,917,734,016 179,056,668,460

- Kinh doanh xang d~u

Sua chua tau bi€n

Cho thue van phong 25,300,310,186 11,565,943,223

- Doanh thu khac 117,935,455,221 151,383,734,443

Cdckhodn giam triedoanh thu

Doanh thu thuftn 863,320,476,854 863,530,535,637

2. Gia van hang ban

Nam nal: Nam trurrcChi phi nhan vien 74,037,914,896 79,690,476,529Chi phi khau hao tai san c6 dinh 9,422,458,889 9,844,280,008Chi phi dich VI,l mua ngoai 656,048,146,177 662,444,405,280Chiphikhac 32,507,717,954 22,990,935,889Ci)ng 772,016,237,916 774,970,097,706

3. Doanh thu hoat d(ing tai chinh

Narn nal: Nam trmrcLai tien giri ngan hang 5,714,135,464 6,000,112,296cenrc, loi nhuan duoc chia 20,994,399,958 29,989,146,952Lai chenh lech15' gia da thirc hien 4,089,631,928 9,535,997,567Lai chenh Iech15' gia chua thirc hien 190,959,487 631,943,976Lai chuyen nhuqng v6n 12,899,908,283Ci)ng 30,989,126,837 59,057,109,074

4. Chi phi tai chinh

Nam nal: Nam tnro·cL6 chenh I~ch15' gia da th1!chi~n 1,384,668,109 3,741,140,030DIJphong giam gia d~u tu tai chinh 3,230,641,542 416,486,730

jChi phi tai chinh khac 289,735 23,244,385Ci)ng 4,615,599,386 4,180,871,145

~~

5. Thu nh{ip khac

Nam na,Y Nam tnro·cThu ti~n nhuqng ban, thanh Iy tai s{loc6 dinh 26,200,000 672,607,273Cac khoanng kh6ng xac dinh dugc chu 611,551,880 4,538,968,726Ti~n d~nbu, h6 trg di di'Yivan phong* 22,000,000,000Cac khoim thu nh~p khac 55,872,364 305,214,985Ci)ng 22,693,624,244 5,516,790,984

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CONG TV CO PHAN f)~1 LY HANG HAl VI~T NAMDia chi: Lfiu 5, S6 12, Tan Tr11O,P.Tan Phu, Q.7, TP.HCM

Cho nam tai chinh k~t thuc ngay 31 thang 12 nam 2016

Ban thuyet minh Bao cao tai chinh (tiep theo)

• Khoan d~n bu, h6 tro di doi kh6i van phong dang thue tai s6 3-5-7-11 Nguyen Hue, P. B~n Nghe, Q.I,TP.HCM cuaChi nhanh cong tye6 phan Dai ly Hang hai Vi~t Nam - Dai ly Harig hai Sai Gon (Vosa SaiGon) thea bien ban thoa thuan s654/2016/BBTT-PL ngay 04/04/2016 gitra Cong ty e6 ph:1n An Phu vaCong ty e6ph:1n Dai ly Hang hai Vi~t Nam. Theo do, Congty e6phan An /'ilJ se thay th~ Vosa Sai Gontrong viec quan ly, su dung van phong dang thue nay.

6. Chi phi khac

Nam nay

Thu€ bi phat, bi truy thuCac khoan chi phi khac

CQng

233,727,184668,857,647

902,584,831

7. Chi phi quan ly doanh nghi~pNam nay

Chi phi nhan vienChi phi kh~u hao Utisan c6 dinhChi phi djch VI,! mua ngoaiChi phi khac

CQng

40,849,217,1342,908,916,764

30,221,697,5874,004,865,160

77,984,696,645

8. Chi phi san xufit kinh doanh theo y~u taNam nay

Chi phi nhan vienChi phi kh~u hao tai san c6 dinhChi phi djch VI,! mua ngoaiChi phi khac

CQng

114,887,132,03012,331,375,653

686,269,843,76436,512,583,114

850,000,934,561

Nam trurrc2,109,413,102

56,356,592

2,165,769,694

Nam tnro·c40,083,796,3352,481,089,948

30,717,077,2325,921,286,761

79,203,250,276

Nam tnro·c119,774,272,86412,325,369,956

693,161,482,51228,912,222,650

854,173,347,982

9. Chi phi thu~ thu nh~p doanh nghi~p hi~n hanhTheo Lu~t s632/20 13/QH13 v~ sua d6i b6 sung mQts6 di~u cua Lu~t thu€ thu nh~p doanh nghi~p duQ'cQU6chQinu6c C9ng hoa xa hQichu nghTaVi~t Nam khoa XIII ky h9P thfr 5 thong qua ngay 19 thang 6nam 2013, thu€ su~t thu€ thu nh~p doanh nghi~p ph6 thong la 20%illngay 01 thang 01 nam 2016.

Thu€ thu nh~p doanh nghi~p phai n9P trong nam dUQ'cdlJtinh nhu sau:Nam nay

T6ng lQ'inhu~n k€ toan tru6c thu€Cac khoan di~u chinh tang, giam lQ'inhu~ k€toan de xac djnh lQ'inhu~n chiu thu€ thu nh~pdoanh nghi~p:

Cae khoan di~u chinh tangCac khoan di~u chinh giam

T6ng thu nh~p chiu thu€Thu nh~p duQ'cmi~n thu€Thu nh~p tinh thu€Thu€ su~t thu€ thu nh~p doanh nghi~pThud thu nh~p doanh nghl?p d" tinh phi'll n9PDi€u chinh chi phi thud thu nhijp doanhnghifp cita cac niim tru'uc

61,484,109,157

1,213,182,500447,104,838

62,250,186,81920,994,399,95841,255,786,861

20%8,251,157,372

Nam trU'(Yc~(67,584,446,874

8,729,527,560992,593,885

75,321,380,54929,989,146,95245,332,233,597

22%9,973,091,390

613,217,537

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CONG TV CO PHAN f)~I LY HANG Hiu VI~T NAMD\a chi: Lau 5,sa 12, Tan Trao, P.Tan Phu, Q.7, TP.HCMCho narn tai chinh k~tthuc ngay 31 thang 12 nam 2016Ban thuyet minh Bao cao tai chinh (ti~p theo)

Thu~ thu nh~p doanh nghiep phai nQpNam nay8,251,157,372

Nam trurrc10,586,308,927

VII. NHUNG THONG TIN KHAc

1. Cac giao djch phat sinh trong narn gifra Congty vO'icac ben lien quan

Nam nay Nam trU'l)'c

T6ng Cong ty hang hiii Vi~tNamChia c6hIC

Chi phi thue van phong phai traTi~n di~n phai tra

16,059,060,000811,520,00012,375,150

10,III ,260,000921,600,000

12,846,030

Cong ty c6 phdn bat drng san DlJiIi Hanghiii Viet NamCho thue van phong tai 56 3-5-7 Nguyen Hue,Quan 1,TP. H6 Chi MinhG6p von di@u1~bang tienG6p v6n di@u1~bang quyen 5lrdung dfrta s6 1,B~n Van 1)6n, Quan 4, TP,HCMNhan ti~n sir dung dfrtva 1~phi tnroc ba dftta56 1, B~n Van 1)6n, Quan 4, TP.HCMNMn ti~n phat cham nop tien sir dung dfrtva I~phi tnroc ba dfrta 56 1,B~n Van 1)6n, Qu?n 4Nh?n ti~n thue dfrt2010, 2011 ...

42,075,000 91,800,0001,940,000,000

32,392,586,378

39,180,959,052

767,481,206827,891,121

Cong ty TNHH China Shipping Vi~tNamC6 Wc duQ'cchia 3,925,765,895 4,484,836,842

2. Cong n(t nQibQvo; cac dO'nvi thuQc TAng congty Hang hili Vi~t Nam

Cong nQ'phai thus6 cu6i guy s6 diu nam

Cong tyc6phdn Vinalines Nha TrangPhai thu cac khoan thu chihQ 125,410,683 125,410,683

Cong tyC~ ddu tU'Cilng Clii Lan.~Phi cung dip dichV1,l 36,280,496

Cong tyC~ Vinalines Logistics Vi~tNamJ

Phi cung dip dichV1,l 72,600,000 660,000 j234,291,179 126,070,683

Cong nQ'phaitra

T6ng Cong ty hang hili Viet NamC6 Wc phai tra .Chi phi dich V1,l

s6 cu6i quy

242,027,3874,163,460,000

1,695,491

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CONG TV CO PHAN f)~I LY HANG HAl VI~T NAMDja chi: L~u 5,sa 12,TanTr1w, P.Tan Phu, Q.7, TP.HCMCho nam tai chinh k~t thuc ngay 31 thang 12 nam 2016Ban thuyet minh Bao cao tai chinh (tiep theo)

Cong ty c6ph{;n Ciing Dil NdngTi~n cang phiphai tra

S6 cu6i guy S6d§u nam

280,227,018 28,374,957

Cong ty c6phOnCiing Hal PhongTi~n cang phi phai tra 2,865,185,828 2,714,238,374

Cong ty c6phOnCiing Ngh¢ TinhTi~n cang phiphai tra 21,428,736

Cong ty CP Vinalines Logistics Vi~t NamChi phi dich vu 144,000,000

3,552,868,969 6,907,768,822

NGUYEN LUONG HUY

NgU'oi I~p bi~u

).1

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