SAO Y BAN CHINH - business.gov.vnbusiness.gov.vn/Portals/0/Cong-Bo-Theo-QD36CP/Bo... · bang can drei kO than hot nhat ti ngay 31 thang 12 narn 2016, bao cao ket qua heat den@ kinh

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TONG GONG TY HANG HAT VitT NAM

Bo cao tai chirth. hop ahLit cho nam kêt ±hiiic

ng4 31 thang ,12 nava 2016

SAO Y BAN CHINH Nay/0041m2O neim pal

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IL TONG giAm,D6C Kt TRIIONG BAN TAI CHINH- Kg TOAN

PHO TRUING BAN

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TONG CONG TV HANG HAI VItT NAM Thong tin ve Tang Ging ty

Can van ban pinip IS, lien quan den thanh Ifip Tong COng ty

Quyet dinh s6 250/TTe rigay 29 thang 4 nam 1995 cim Tint' tuang Chin phO v yiec thanh WM Tong COng ty Hang hai Viet Nam,

Quyet dinh s 216/2006/QD-TTR ngay 29 Mang 9 Liam 2006 ca Thu Prong Chinh phi) ye phe duyet 00 On chuyen Têmg Clang ty Hang hal Viet Nam sang to chic va hoot deng theo mohlnh ding ty me — ding ty con.

Quyet din!) s6 217/2006/QD-TTg ngay 29 Mang 9 nam 2006 dm TIM Mang Chinh Oa ye viee thanh lap COng ty me — TOng COng ty Hang hiii Viet Nam.

Quyet dinh s6 985/QD-TTg ngay 25 thang 6 narn 2010 dm TM tinfing Chinh phu ye viec chuyen COng ty me — TOng Gang ty Hang hal Viet Nam Mardi ceng ty frac)) nhi'ern him han met theta] vien do NM nut lam chn so Mu.

Clay Ch&ng nhfin Dang 1 Doanh nghtiep so 0100104595 Ngay 15 thang 10 Min 2015

Giay Chimg nhen Bang ky Doanh ngleep cüa TOng C8ng ty da Ctuve dieu chinh hai An, ½ Ifin dieu chnh gan day nhat la Clay Chang nhan Bang kY Doimb nghiep s'6 0100104595 ngily 15 thing 10 nam 2015.

1101 tiling Thanh vien

Ban 'Ding Gitlin &tie

Try ser dang

COng ty kiein tod n

Ong Le Anh Son

CM tich Ong DO Tien Don

Thanh yien Ong Nguyen Dinh Chung Thanh vien Ong Le COng Minh

Thanh \nen

Ong Nguyen Canh Trnh Ong Le Trieu Thanh Ong Nguyen Him Long Ong BM Viet Hoei OngNguyen Van Hanh

Q. Tting Gam &fie PM Tong Giam doe PM Tang Ginn (Vic PM Tong Giam doe PM Tong Ginn die

SO' 1 Dao Buy Anti, PlarOng Phaong Mai Quon Deng Da, Ha Nei Viet Nam

COng ty TNHH KPMG Viet Nam

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Kinh Cho sey hivu TONG CONG TV HANG HAI VIBT NAM

ChOng t6i dà ducfc chi dinh kiem Wan bao cao tai chinh hop nhat dinh kern cue Tong Cong ty Hang hai Viet Nam ("Teng C6ng ty") va cac c6ng ty con, bao gem bang can drei kO than hot nhat ti ngay 31 thang 12 narn 2016, bao cao ket qua heat den@ kinh doanh va bac) cao kiu chuyen tien te hop Oat lien quan cho nam ket thec cOng ngay va cac thuyet minh kern theo duet Ban Tang Gam dec Tong Cong. ty phe duyet phat hanh ngay 25 _09_ 2017 , ducc trinh bay t& trang 10 den trang 71.

Trach nhie'm cila Ban Thing Clam Mc

Ban Tong Giam d6c TOng Gang ty chiu trach nhiem lap va trinh bay trung thirc va hqp 19 bat cao tai chinh hop nhat nay theo cac Chun nut Ka toan Viet Nam, Che dO Ke tcan Doanh nghiep Viet Nam va cac quy dinh phap 19 c6 lien quan den viec lap va trinh bay bao cao tai chinh, va chiu trach nhiem ye kiem scat n6i be ma Ban TOng Giam citc xac dinh la can thiet cm darn bee viec lap bac cao tai chinh hop. nhat khOng c6 sai s6t tong Ott do gian Ian hay nharn

Trach nhieitt tea kiem toan vien

Trach nhiem cue chOpg tai la doe ra 9 kik ye bac car) tai chinh hop nhat nay due tren Wet qua cue cuiec kiem toan &roc thut hien theo cac Chun mgt Kiem toan Viet Nam. Tuy nhian, do cac van de m6 te tai phan "Ca se cue viac t0 ch6i dua ra 9 kien", chOng t6i dá kheng the thu thap dutc day dü bang chUng kiem than thich hop de lam cc se, ra 9 ki8n ki8m Wan,

KPMG Limited, a Vietnamese limited nobility company and a member Con of the 2

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Ca so, cUa viec ter chei diva ra 9 Mon

Kith flatly thu cac khoan phai thu

Tai ngay 31 thang 12 clam 2015, trong phai thu ngOn hen cOa khach hang, phai thu v6 cho vay ngen hen, 1)14 thu ng6n hen khac va trA truer° cho !Igoe,' ban dai han c6 cac khoan phai thu c6 gia tri gill so I6n luot 20 ti VND, 15,5 t9 VND, 538 t9 VND va 49 t9 VND là cac khoan phial thu thirang mai va cac khoan phai thu cac cOng ty dang lam thO tuc pha san va mot sa ca nhan lien quan den vu an V n6i 83M da Rut hen. Tuy nhien, Ban lenh do -fling Cong ty chva Oen hanh danh gia kha nang thu hoi cOa nhang khoan phai thu nay. Chang tOi khang the thvc hien doge nhang thO tvc klem loan filch hop de xec dinh khe nang thu•hoi cOa nhirng khoan phai thu do tel ngay 31 thang 12 Mm 2015. Do so do Heti nam tel ngay 1 thang 1 nam 2016 &roc mang sang can ca, hen s6 lieu bao caortai chinh hop nhet tI ngay 31 thang 12 nam 2015 5nh hvong den Icet qua hopt Ong kinh doanh va chuyen tiOn te hop nhat cOa TOng Deng ty va cac cOng ty con cho Mm ket thik ngay 31 thang 12 nam 2016, chang tOi khong the xac dinh cac dieu chinh cO the la can thief dei veri thu nhap khac va Q nhuan sau thue TNDN hen bao cao ket qua hopt dOng kinh doanh hop nhat va Ivu chuien Lien thuan tit hoat dOng kinh doanh tren bao cao ltru chuyen tier t6 hop nhat cOa Tong C6ng ty va cac c6ng ty con cho Mm kat thac ngay 31 thang 12 .nam 2016, Gang nhir dOi vai phei thu ngAn hen °Oa khach hang, phai thu ye cho vay ngan ban, phai thu ngep hen khac va tra trutscho nguti ban dal hpn, do phong cac khoan phaithu kh6 doi vale lOy ke lren bang can doi ke loan hop nhat tel ngay 1 thang 1 Mm 2016 cling nhir chi phi quail ly doanh nghiep, chi phi khac va lo nhuan sau thuth TNDN tren bao cao ket qua kinh doanh hop nhat cho Mm ket th0c ngay 31 thang 12 Mm 2015.

(ii) Hang rcin kho

Chung t6i doge b6 nhiem là don vi kiem loan cho TOng COng ty va cac cang ty con sau ngay 31 thang 12 narn 2015, do d6 °Ming tai dã kh6ng tham &roc hopt dOng kiem ké hang ton kho - nguyen vat lieu cOa Tong C6ng ty và cac cOng ty con vi tong gib trl gill sO la 243 t9 VND tel ngay 31 Wang 12 'lam 2015..ChOng tOl cOng khong the thvc hien dvoc thO tuc kiem toan thay the rib° de thu thap bang ch 'Ong ye s6 krong hang tan kho nay, Do s6 clau Mm tel ngay 1 thang 1 nam 2016 &roc mang sang can GC)/ tren s6 lieu bac cao tai chlnh hop nhat tel ngay 31 thang 12 nam 2015 anh hirOng den ket qua hopt dang kinh doanh valou chuyen tien tO hop nhat °Oa Tong Clang ty va met s6 cOng ty con cho Flan ket thac ngay 31 thang 12 nam 2016, chOng t6i kh6ng the xac dinh cac (lieu chinh, co the la c6n thi6t trong trutng hop chung tei dá than du. kiem ice hang tan kho — nguyen vat lieu tel ngay 31 thang 12 nam 2015, ditii vOi gia von hang ban va loi nhuan sau thue TNDN tren bac cao ket qua hopt dang kinh doanh hop nhat cOa Tong Gang ty va cac cOng ty con cho Mm ket thac ngay 31 thang 12 narn 2016.

ChOng t6i &roc 136 nhiem là don vi kiem loan cho TOng COng ty va cac cOng ty con sau ngay 31 thang 12 nam 2016, do d6 chang lei da khong thorn do haat dOng kiern Re hang tOn kho - nguyen vat lieu °Oa Tong COng ty va met s6 cOng ty con yeti tong gia tri ghi so la 188 t9 VND vac ngay 31 thang 12 nam 2016. .Chang toi cOng kh6ng the thoc hien doge thO tuc kiem toan thay the nao de thu thap bang chtlyng ye saluting hang ton kho nay. Vi vay, &Ong lei khong the xac dinh Mc lieu chInh, GO the la can thiet trong trutng hop chang lei da thorn kiem ke hang tOn kho - nguyen vat lieu tai ngay 31 (hang 12 nam 2016, doi vai cac khoan mvc hang ton kho - nguyen vat lieu va 15 ICy ke tren bang can del Ice toan hop nhtht tai ngay 31 thang 12 nam 2016, gie von hang ban va 101 nhuan sau thue TNDN tren bac cao kat qua kinh doanh hop nhat cOa Tong Clang ty va cac cOng ty con cho nam Wet Mc cur-1g ngay.

141

Thu, xac nhp'n

Cho den ngay phat hanh bao cao nay, chOng thi chin the thu thap duct xac nhan phyc vu myc dich kiem toan hi; cac ben the, ba cho met sO khoan tin, phai thu ngen han khac, al vay phai Ira, vay ngen va dal han cOa Tong COng ty va cac cOng ty con c6 gia tri ghi se tai ngay 31 thang 12 nam 2016 tuang Ang la 12 t9 VND, 178 ti VND (1/1/2016: 184

VND), 2.344 t9 VND (1 /1 /2016: 1.344 t9 VND), 755 t9 VND (1/1/2016: 5.755 t9 VND). Trong do, chOng tOi cla thvc hien dirge cac thU tuc kiem loan thay the de thu thap day dO bang chAng ye tinh hien him va tinh chinh xac cloi vai cac khoan vay ngan va dai han vai sO du la 755 tl VND tal ngay 31 thang 12 nam 2016 (1/1/2016: 5.755 t VND); tuy nhien chOng lei khong ,the áp dung cac the tvc kiem than thay the nao de thu thap day du bang chAng ye tinh day du cua cac kilt:Jan myc nay. DOE viyi cac khoan myc con lei., °hung toi khOng the áp dung cac thO tyc klem toan thay the nao de thu than day du bang chAng thlch hqp ve tinh day dO, tInh hien hAu va tinh chinh xac cOa cac khan myc nay. Vi vay, chiing tdi khOng the xac dinh &rpm cac du chinh dti vai cac khoan myc Wan, phai thu ngan ,han khac, chi phi phai tra ngan vay ngen va dai han va lOy ke tren bang can doi kA than hcep nhat tar ngay 31 thang 12 narn 2016 va nam 2015 va cac khoan muc doanh thu, chi phi va lOi nhuan sau thue TNDN tren bao cao kat qua kinh doanh hvp nhat dm Tang C6ng ty va cac cOng ty con cho .cac nam ket Mix cOng ngay, c6 the IA can thiet trong trutng bolo chOng t6i nhan duvc day dO xec nhan cho cac khaki muc neu tren.

• Phai thu ngdn hpn kfrthc ve chi phi phdi trd ng dr, hp

Nhu duvc trinh bay tai Thuyet minh 9 trong bac) cap tai chinh hp nhat, trong nam 2015, cOng v61 viec chuyen 9iao Tau Container 1730 TEU V22 ("Dv an deng tau") to' Ding ty TNHH MTV Van tai Bien Deng ("Bien pang"), met cOng ty con cua Tong COng ty, sang C6ng ty TNHH MTV Deng tau Bach Bang ("Bach Bang") theo sv phe duyet cua BO Ciao thong Ven tai, Bien Deng dà thvc hien can trA s6 vay 323 t9 VND phai thu tip Bach Bang v61 se dir tuang Ang phai tra COng ty Tai chinh TNHH MW C6ng nghiep Tau thOy ("VFC") ducc ghi nhan trOn tai khoan chi phi. phai tra. Day la so lai vay phat sinh lien quan den cac khoan vay duct clOng de tai tra cho Dv an &mg tau nhung dá qua han (phat sinh sau ngay 30 thang 6 nam 2010, ngay c6 quyet clinh &mg viac dong tau), do de khOng thaa man clieu kien duce yen hoa vao gib tri cOa Dv an clang tau.

Ngay 5 Mang 8 nam 2015! Bien Deng va Bach Deng da hoan tet viec chuyen giao tau, cac khoan vay va lal vay lien quan. Tai ngay cea bac) cao nay, vie° chuyen giao kho5n al vay tren giCra Bien Deng va Bach Bang v61 VFC van chua hoan thanh nen viec can trA sO lal vay neu Iran caa Bien Deng la chva CO cce see. Do do, tai .ngay 31 thang,12 nem 2016, khoan myc phai thu ngan han khac va chi phi phai tra ngan han clang Tau bi ghi thieu cOng met khaki la 323 t9 VND (1/1/2016: 323 ti VND). ii

TM sec) c6 dinh hem hinh

Met s6 tai san c6 Binh hCru hinh cüa COng ty CO phan Cang Hai Phong ("Gang Hai Phony"), mOt c6ng ty con cua TOng Gong ty, la thu se 4, s6 5, bai container va met s6 thiet bi khac &rot hinh thanh tr tarot thai diem cO phan h6a Cang Hai Phong. Tai ngay 1 thang 7 nam 2014, thai diem Cang Hai Phony chuyen eithi loai hinh doanh nghiep sang cOng ty c6 phan, Cang Hai Ph6ng ghi nhan gia tri cac tai san nOi tren theo gia tri dinh gia Jai khi chuyen doanh nghiep 100% von Nha wet thanh Ong ty c6 phan. Ngay 25 thang 11 nam 2015, Be Giao thong VAn tai ban hanh Quyet dinh s6 4196/Q0-BGTVT phe duyet gia tri guyet roan cOa cac tai sari nay va yeu thu Gang Hai Ph6ng nhan nct khoan vay von ODA lien quan den cac tai san nay do nguon von dau tu, dv an hinh thanh cac tai san n6i ten trutc day bao gam von vay ODA va vex' Nha ntrac. Gia tri phan von Nha ntrac Cang Hai PhOng tai thai diem chuyen sang cOng ty cO phan da duct guyet toan theo Bien ban "V ie viec kiem tra, xac dinh gia In phan von Nha nuac, guyet than chi phi c6 phan h6a, kinh phi h6 Via lao dOng dal dtr, guyht toan s6 tien thu c6 phan haa c6a COng ty TNHH MTV Cang Hai Phong tai theri diem chinh thtrc chuyen sang cOng ty cO phhn (Thtei diem 24h, ngay 30 thang 6 nam 2014)1 ' &rot phe duyet Nay 10 thang 10 nam 2016 bad Tang Cong ty (Bien ban"). Theo de, trong nam 2016, Cang Hai Phony da tam thai ghi nhan khoan vay bang VND va dieu chinh hei to gla tri tai san cO dinh hiivu hinh. Tuy nhien, do khoan vay ODA co g6c vay bang deng Yen Nhat va tai ngay lep bao cao tai chinh hap nhat nay, phirang an tra* na va dong tiOn vay cOa Gang ty chin &mac BO Tai chinh phe duyet nen se lieu quyet toan vein Nha ruck theo Bien ban cO the bi anh htrang bai chenh lech tcf gia h6i [Thai tai thai diem ban giao sang Gang ty c6 phhn va tY gia‘thvc tO gial ngan dau tu xay dung. ChOng lei khOng the xac djnh anh Wang caa van de nay dti vol cac so lieu tren bao car) tai chinh hap nhat lien quan den tai san c6 dinh Kivu hinh — nguyen gia ye gia tr1 hao m6n lOy ke, phai thu nghn han khac, vay nghn hen, vay dal han, 101 nhuan sau thue chin ph5n phoi, gia vOn hang h6a, doanh thu hoat clang tai chinh, chi phi tai chinh vá lai nhuen sau thue TNDN tai ngay vä cho narn kat thtfic ngay 31 thang 12 nam 2016, tai ngay 1 thang 1 nem 2016 vá cho nam ket thCic ngay 31 thang 12 nam 2015.

ray dyng cos ban der dang

Tai ngay 31 thang 12 nam 2016, trong khoan muc ray dvng ca ban der bang cOa Tang C6ng ty co mat s6 du, an vai tong gia tri ghi s6 IA 401 tYi VND (1/1/2016: 394 ty' VND) ma viec thvc hien cac du' an nay dans bi cham hé. clang ke. Tai ngay phat hanh bao cao nay, chOng to' khOng thu thap dtrac day d6 cac thong tin lien quan tai viec lieu cac lai fch kinh tO trong tuiong lai ma Tong acing ty ad the thu ducycyr cac dv an n6i tren c6 the 130 dap cac chi phi dá phat sinh hay khOng. Do khOng c6 day chi thong tin, chOng tei khOng the xac dinh dtrac lieu can khoan myc xay &mg ca ban cla bang nay c6 d6 diet] kien ghi nhen 16 tai sari hay khOng cOng nhu, Anh hulang tvang Oing del vailolOy ke tren bang can dOikOtoan hap nhat tai ngay 31 thang 12 nam 2016 va 1 thang 1 nam 2016 va cac khoan muc chi phi khan va 191 nhuan sau thue TNDN tren bao cao ket qua kinh doanh hcp nhat c6a Tong C6ng ty va cac cOng ty con cho cac nam ket th0c ngay 31 thang 12 nam 2016 vá 31 thang 12 nam 2015.

(vii) Ph& tra ngen hyn khac

Ngay 31 thang 12 nam 2016, COng ty TNHH MTV Dich vy Hang hal Hey Giang ("Hau Giang"), met cOng ty con cOa Tong COng ty, x6a sO khoan ph ai tra ngan han khac — chi phi lai vay yeti so tier 232 t9 VND doi vai TOng COng ty C6ng nghiep Thu They ("SBIC") va ghi nhan giam tai sari co dinh vo hinh — nguyen gia, xay dvng co ban do' dang, chi phi tre trutc dal han va chi phi tai chinh vO sO tien Ian 1131;415 127t9 VND, 17t9 VND, 77 t9 VND va 11 tyVND. Tai ngay cua bao cao nay, Heu Giang va SB1C Yen chua co van ban thong nhat ye viec xc5a s6 khoan I vay phai tra neu tren nen viec x6a sO s6 lài vay phai Ira nay c6a Heti Giang 16 chtra co ca set Do do, tai ngay 31 thang 12 nam 2016, tai sen cO dinh vo hinh — nguyen gia. xay dvng co, ban do, dang, chi phi tra truOic dai han, phai Ira ngan han khac va 16 by ke bi ghi nhan thieu Ian Ivoit la 127 t9 VND, 17 t9 VND, 77 t9 VND, 232 19 VND va 11 ty VND va cho nam ket thec cOng ngay, chi phi tai chinh b ghi nhen thieu va 191 nhuen sau thue TNDN bi ghi nhan thiya vai cling met so tien la 11 t9 VND.

Hop nhgt Wong tin tai chinh cUa cac cOng ty con va cOng ty lien ket va cdc nghia vu lien quan den cac cOng ty con se thvc hiOn pha sthn

Trong thang 10 narn 2015, Tong Gang ty da thoai met phAn vOn tai COng ty CO phan Van tai Bien Bac, met cOng ty con c6a TOng COng ty, theo de, khoan claw tu, vao cOng ty con nay diroic phan loai sang dau to vao cOng ty lien kat. Trong bao cao tai chinh hap nhat cho nam ket thOc ngay 31 tang 12 nam 2015, Tong COng ty dã ng0ing hap nhat th6ng tin tai chinh cUa cOng ty con nay tUr ngay 1 thang 1 nam 2015 va ghi nhen met khoan 'Ai 45 t9 VND to, viec thanh 19 nay. Tuy nhien, khoan lei thuan nay dang duct tinh bang cach so sanh sO ben thvc nhen viec thanh ly v61 phart thuOc Tong Cong ty trong no phai tra thuan (chtra &roc kiem loan) cue. cOng ty con nay tai ngay 1 thang 1 nam 2015, Way vi so sanh veti phan thu6c Tong Cony ty trong no phai tra thuan cOa cOng ty con bi thanh 19 tai ngay thanhly. Ngoai ra, theo yeu ceu cOo Chun mut Keloan Viet Nam so 25— Bac cao tai chinh hop nhat va ke toan khoan àutu, vao cOng ty con, ket qua hoot dOng kinh doanh cOa cony ty con nay se duct boo gam Irony bao cao ket qua hopt Ong kinh doanh hap nhat cOa TOng Gang ty va cac cOng ty con cho tad ngay TOng CON ty thvc sv them dO,t quyen kiem soat doi vdri cOng ty con nay la ngay thoai von trong thang 10 nam 2015. Tai ngay va cho giai don to' ngay 1 thang 1 nam 2015 den ngay thanh 9, thong tin tai chinh cOo cony ty con nay chva dvdc kiem Wan, vdci gia tri ghi s6 cOa tOng tai sen tai ngay thanh 19 va 16 trutc thue ngay 1 thang 1 nam 2015 den ngay thanh 9 cea cOng ty con nay Ian Ivot la 2.65219 VND va 402 t9 VND. Chting lei de kh6ng cO dvoc nhOng dieu kien can thiet de tier) hanh cac the tyc kiem toan de thu thep dAy du bang chi:mg kiem toan thich hop cho cac so lieu tai chinh cOa cOng ty con nay tpi ngay thanh 9. Do do, anh htreyng cOa viec tinh khoan al thuan his viec thanh ly °Cog ty con bang cach so sanh so tien thoc nhen viec thanhly vOi phan thuec Tong COng ty trong no phai tre thuan (chva du,qc kiern loan) cOa cOng ty con nay ti ngay 1 thang 1 narn 2015 va viec n96,ng hop nhat theng tin tai chinh cua cang ty con nay tai ngay 1 thang 1 Mar 2015 dOi vai bao cao tai cliff-1h hop nhat cua Tong C6ng by va cac cOng by con cho nam ket thOc ngay 31 thang 12 nam 2015 va 31 Wang 12 narn 2016 chva doge xac dinh va diOu chinh tvang Vng trong bac cao tai chinh hop nhat dinh kern.

Vao cac ngay 8 thang 12 nam 2015, 10 thang 12 nam 2015 va 25 thang 12 narn 2015, Tea an Nhan dan Thanh ph6 HO Chl Minh, TOa an Nhan dan Thenh phO.Hb NOi va T6a an Nhan dan Tinh Ca Mau Ha l'an luvt tien hanh ma the tyc phá san dai vai C6ng ty C8 phan Van tai Du kb( Viet Nam ("COng ty Falcon"), Gang ty TNHH Met tharth vien Van tai Viet, Dtrang Vinashin ("Ding ty Vinashinlines") va Ceng ty TNHH Met thanh viOn Gang nghiep Tau they Ca Mau ("COng ty CNTT Ca Mau"), ba COng ty con coa Tong COng ty, voi t9 le sex hiru Ian luvt la 51%, 100% vá 100%. Ke to' cac ngay nay, thee Cang van se 9354/BTC-CDKT ngay 7 thang 7 nam 2016 cea BO Tài chinh, quyen kiem scat cea Tong COng ty dal vai cac c6ng ty con nay khOng can cluvc day de nhut dOi vOti cac cOng ty con th5ng thutng khac vá vi vay, khOng con thoa man dieu kien ghi nhan la cong ty con theo guy dinh cea chuen mcrc vá die de ke toan Mn hanh. Lien quan toti Cang ty Vinashinlines, von da g6p cea Tong COng ty tai ngay 31 thang 12 nam 201610 414,3 ty VND (1/1/2016:414,3 t' VND), tuy nhien von dieu le clang k9 Geo COng ty Vinashinlines, thee Gay clang k kinh doanh so 0101995707 ngay 28 thang 6 ram 2010, lb 1.500 t9 VND. Do do, TOng COng ty c6 the phat sinh nghia vy phai chit' .trach nhiem ve cac khoan no Goa Gong ty Vinashinlines ttyang (mg vai mtYc vOn dieu re cla dang ky thee quy djnh trong Luat Doanh nghiep Viet Nam se 68/2014/QH13 ngby 26 thang 11 nam 2014 mac de Tong Gong ty chtya gap de se \kin dieu le nay.

Ban lanh dpo TOng COng ty cling chtya utt tinh FIN:mg nghia vy nao khac c6 the phat sinh lien quan den viec thtyc hien the tuc pha san del vOi Caro ty Vinashinlines, Meng ty Falcon vá COng ty CNTT CA Mau. Chang tOi khOng the nen hanh cac the Lye kiem toan de xac dinh anh hLrang cea viec Tong COng ty chin clang g6p de von vac COng ty Vinashinlines cOng nhu, cac nghia vy khac cue Tong COng ty co the ghat sinh to viec pha san cac cOng ty con tren dOi vai bac cao tai chinh hop nhat cea TOng C6ng ty vá cac c6ng ty con tel ngay va cho nam ket thec ngay 31 thang 12 narn 2016. Vi vay, cheng toi khOng the xac dinh cac dieu chinh co the la can thik dei vai bao cao tai chinh hop nhat cue Tong COng ty ve cac c6ng ty con cho nam kat thOc ngay 31 thang 12 narn 2016 cho yen de nay.

Khi lap bao cao tai chinh hop nhat cue TOng COng ty cho nam ket thec ngay 31 thang 12 nam 2016, khoan hoan nhap dty phong dau tu: tai chinh dai hpn vac cac cOng ty lien doanh, lien ket cea cac narn thydc tri gá 1.062 t9 VND dá diroc Ban lanh ciao Tong COng ty hoan nhap vac tai khoan L6 by kê - LNST chin phan ph& nam nay trail bang can doi ket toan hop nhat tpi ngay 31 (hang 12 nam 2016. Neu Ban lanh do Tong Clang ty lopi trcr khoan hoan nhap dd: phOng dau tty tai chinh dai vao cac Gong ty lien doanh, lien kat vac tai khoan thu nhap khan cho nam ket thtic ngay 31 thang 12 nam 2016, thu nhap khac sê gram 1,062 t9 VND. Theo 9 kien cua cheng t6i, khoan hoan nhap du' ph6ng nay nen duvc lopi trir vao tai khaki thu nhap khac trOn bao cao kat qua kinh doanh hop nhat cho nam ket th0c ngay 31 (hang 12 nam 2016.

(ix) Gia dinh boat dOng lien tvc

Bac cao tai chinh hap nhat cOa Tong C6ng ty va cac cOng ty con dug° lap tren ca gia dinh hot dOng lien too m5c do tpi ngay 31 thang 12 nam 2016, no, nghn han ca Tong Gong ty va cac cOng ty con vuot qua tai sari nghn ton la 4.455 t9 VND (1/1/2016: 4.847 t9 VN0). Trong se no' nghn bign c6 cac khoan vay va ng nghn hpn cac tO ch0c tin dung CO gia tri ghi sO tai ngay 31 thang 12 nam 2016 la 6.796 tY VND (1/1/2016: 6.472 tY VND) can ph & hoan tra trong wing 12 thang tai, trong de co cac khoan vay da qua han nhung Tong Gang ty va cac cOng ty con chin hoan tra &rot la 4.065 tY VND (1/1/2016: 4.188 ty VND). Bang thol, chung tOi khong the thu thap day 50 bang chang kiem toan ye tinh phO hap cOa gig clinh hopt Ong lien tvc duet sir dung trong viec lap bao cao tai chinh cOa cac clang ty con sau:

Gong ty CO Olen Van tai va Thue tau hien Viet Nam Ding ty CO phAn Deu tu Gang Cai Lan; C6ng ty TNHH MTV Dich vu Hang hal Neu Giang Gong ty CO phAn Van tai bien Vinaship; COng ty CO phAn Van tai Bien Viet Nam; Cony ty TNHH MTV Ven tei Bien DOng; va Cony ty CO phAn Vinalines Nha Trang.

Cac cOng ty con nthi tren chiem met phAn Sang kA trong tOng tai san va tong ng oriel tra ten bang can dti Ire toan hup nhat tpi ngay 31 theng 12 nam 2016.

Mac ciO vay, Ban lanh do TOng Cony ty nhan dinh rhng Tong COng ty va cac cOng ty con nay se tiep tuc boat dOng lien tuc vai dieu kien TOng Gong ty va cac cony ty con thuc hien thanh cOng viec tai cry chu toan dien, bao gem viec dpt duac thiga thuen vol ben cho vay ve vie° tai ca chit cac khoan vay d5 qua han va cac khoan vay da den hpn tra va kha nang TOng C6ng ty va cac cOng ty con trap tvc nhan duric sty h6 Ira ye mat tai chinh cUa chO sir hCru de duy tri hopt ding san xugt kinh doanh va thanh toan cac khoan my den hen. Irony nam 2016 va cho den thai diem lap bao cao tai chinh hap nhat nay, TOng COng ty vá cac cOng ty con da va Sang thorc hien nhieu bien phap tai ca chu ye t6 ch0c, kinh doanh vá quit, l tai chinh theo che truang tai chu T6ng Ceng ty Hang hai Viet Nam d5 duct The tueng Chinh phg phO duyet ye Chien lugc, KO heath dhu Vs phat trien ya Ke hopch san xuht kinh doanh 5 nam giai dogn 2016 — 2020 cOa Teng Gang ty Hang hai Viet Nam bao gam chi) truang ye thoei yen tai mht so cdng ty can va cOng ty lien kat va tai ca cau cac khoan vay da den hail tra hoec qua hon. Viec dat &rot thea thuan vol ben the vay ve viec tai chu cac khoan vay SO qua hen va cac khoan vay dg den hpn tra va kha n5ng Tong C6ng ty va cac cang ty con tiep tyc nhan duct sty h6 trg ye mht tai chinh dip Chinn phO la nhang su kin du kien sè xay ra trong tuang al ma ve ban chat là khOng chac char). Nherng dieu kien nay cho they su t6n ti cOa nhieu yeu to kriOng chec chan ci5 the den den nghi ng& ye kha nang heat deny lien tuc cOa Tong C6ng ty va cac cOng ty con nhu met don vi kinh th thaing nhat dual ca ceu hien thai.

Cong ty TNI-IN KPMG Viet Nam "Zttao kiem toan sO: 17-02-041

NJ.ttert_Prianh Nghi y-6hirng nhan clang ky hanh-nghe

(dem toan sd 0304-2013-007-1 Ph6 T6ng Giam 666

Ha N5i, ngby 25 thfrtg 9 Mm 2017

r EjEL1 KPMG'

1'1:Eckel dva ra kien

Do tem guan trong Pea cat van cle neu tai phan "Ca sa cea viec tic ch6i CILP8 ra 9 kien", chung t6i khOng the thu thap ducc day GO b5ng chUng kiem toan Mich hop de.larn cos& duia ra 9 kien kiern teen. Do do, chung tierkhOng the va khOng dua ra 9 kien kiem toan ye bao cao tai chinh hop nhatcho nem ket th0c ngay 31 thang 12 nem 2016 dm TOng Cong ty Hang hl Viet Nam va cac cOng ty con.

Van de can nhat n trwh

Chi:mg t6i luu 9 nguoi (roc den cac van de sau:

Tai ngay 31 thang 12 Mm 2016, Tong Gang ty ap dung huteng dan vO xt 9 tai chinh khi thut hien chuyen doanh .nghiep 100% von Nha mitt thanh tong ty c6 phen tai ThOng tu, so 127/2014/TT-BTC ngay 5 theng 9 ham 2014 ("Thong tu 127"). Theo GO, Tong Cang ty khOng trich lap do pang cat khoan phai thu ngan han khO GOi vá du ph6ng giarn gia cac khoan rleu tll' tai chinh tai ngay xec dirt gia td doanh nghiep ngay 31 thang 12 ham 2016 v5 cat khoan du of:Ong de trich rep &wit do sau khi dung CO 'DO d5p ton that theo guy clinh hien hanh se &rot hoan nhap vac) bao cao kat qua hoat clang kinh doanh hap nhat trong nem. Huang dan nay cO sly khec biet vai guy del theng thuang cUa Che dO Kg toan Doanh nghiep Viet Nam. Anh hiremg cua van de hay tai bao ca'o tai chinh hop nhat cho Mm ket thiic ngay 31 thong 12 Mm 2016 coa tong Gong ty duct trinh bay tai Thuyat minh 3(d)(iii), Thuyet minh 3(e) vá Thuyet minh 30 trong bac) cao tai chinh hop nhat,

Nhu duct trinh bay tai Thuyet minh 36 trong bto car) tai chinh hop nhet, met so -so lieu so sanh tai ngay 1 thang 1 Mm 2016 vá cho nam kat thi)c ngay 31 thang 12 Mm 2015 de duce dieu chinh Ipi.

Cac va'n d'e.can nhan manh net' tren khOng lien quan den viec chimg t6i tip ch6i diva re 9 kien ye bao cao bao cep tai chinh hap nhat cho nem kat th0c ngay. 31 thang 12 ram 2016 cua Tong Gang ty Hang hat Viet Nam vá cat cOng ty con,

Doan Thanh Toan Giey chirng nhen clang ky hanh nghe kiem toan st: 3073-2014-007-1

L.

L 9

TONG CONG TV HANG HAI VIV,T NAM Bing can (14i ke than hqp nhat ti ngay 31 thing 12 nam 2016

Mau B 01 —DN/IIN (Bun hank them Thong hr so 202/2014/TT-BIC

!wily 22/12/2014 cid°. BO Tin chinh)

TAI SAN

TAi sin ngAn hAn

MA st

Thuyet minh

31/12/2016 VND

1/1/2016 VND

(dA di6u chink

(100 = 110 + 120 + 130 + 140 + 150) 100 8.722.121.613.182 8.499.688.432.146

Tin vA tic khmin Wong throng den 110 5 2.500.490.324.384 4.010.008.629.180 Tien Ill 1.003.938.604.571 879.408.942.834 Cac khotin Wong throng tien 112 1.496.551.719.813 3.130.599.686.346

DAtt fix tAi chinh ngAn hgn 120 2.671.945.189.255 1.214.407.527.553 Chang khoan kinh doanh 121 2.222.147.274 Dv phon2 giam giá chang khan kinh dearth 122 (882.421.530) Dati tu nam gni TA]) ngdy dao 123 6(a) 2.671.945.189.255 1.213.067.801.809

Cac khoan phai thu ngAn hAn 130 2.801.385.380.931 2.515.136.601.312 Phai thu ngan lion cua khach hang 131 7 1.267.512.849.020 1.100.783.644.690 Tra trick cho ngvel ban ngAn ban 132 609.528.919.265 523.564.705.487 Phai thu ye cho vay ngan han 135 8(a) 17.494.417.983 19.094.417.983 Phai thu ngAti hon kliac 136 9(a) 1,015.405.114.886 1.129.833.350.144

phong phai thu rig& ban the del 137 (109.984.487.172) (259.568.083.941) '['Al san thieu chid xir 139 1.428.566.949 1.428.566.949

HAng eon,itho 140 10 484.979.866.313 489.513.834.387 Hang ton kho 141 486.246.554.571 489.897.933.187 Dv phong giarn 2ia hang tint kho 149 (1.266.688.258) (384.098.800)

TM sin ngAn ban khac 150 263.320.852.299 270.621.839.714 Chi phi tra trtrac ngiin han 151 15(a) 52.349.640.356 63.811.824.294 Thue gia tri gin tang dirge klitiu nit 152 174.155.406.622 167.091.060.152 Thue va cac khoan khac phai thu Nha nude 153 21.970.038.634 29.520.099.403 Tai san ngAn Ilan khat 155 14.845.766.687 10.198.855.865

Ccic thu.vdt mink dinh ketn là kri ph(ln hap Mend; can boo coo Lai chinh hop Whit nay

10

TONG CONG TV HANG HAI VIVT NAM Bang clin dot k ton hp nkat tat ngity 31 thing 12 Mint 2016 (tiep thee)

MAu B 01 —DN/HN (Ban hanh theo Thong in sa 202/2014/TT-BTC

ngay 22/12/2014 cna BO Tai chinh)

se Thuyet minh

31/12)2016 VND

1/1/2016 VND

(da dieu chinh 140

Tai sin did han 200 21.681.588.705.476 25.580.437.464.296 (200 = 210 + 220 + 230 + 240 + 250 + 260)

Cie khoin phai thu dai hn 210 437.268.107.958 662.459.481.374 Phai thu dai han cUa Hach hang 211 47,175.998.691 'Era trutc oho riguiri ban dal Ilan 212 31.472.266.332 191.656.981.684 Pliai thu ye oho vay dai han 215 8(b) 362.544.930.000 365.057.930.000 Phai thu dai ban khac 216 9(b) 43.250.911,626 58.799.620.799 Dr phong !Thai thu dai han Uri dei 219 (231.049.800)

Tai sin ce dinh 220 16.858.805.739.826 20.773.841.310.922 Tài san ce dinh hear hinh 221 11 16.466.977.734.880 20.294.099.190.339

Nguyen giti 222 34.797.988.125.162 37.717.966.339.447 GlO In hao man thy ke 223 (18.331.010.390.282) (17.423.867.149.108)

TM sari c6 dinh vi) hinh 227 12 391.828.004.946 479.742.120.583 Nguyen gici 228 506.666.337.158 592.535.150.550 Giti in hao mon thy 1(6 229 (114.838.332.212) (112.793.029.967)

Bat Ong sin ak tv cho thue 230 13 375.720.049.346 404.465.431.569 Nguyen gici 231 557.762.123.487 582.917.564.116 Gni iii hao mourn)/ ka 232 (182.042.074.141) (178.452.132.547)

Tai SAn der dung dai ban 240 2.096.659.974.176 1.967.284.854.520 Xdy dvng co ban dtr dang 242 14 2.096.659.974.176 1.967.284.854.520

Du hr tat chinh dai han 250 1.583.430.276.994 1.121.854.606.543 Dau tv .vao clic ceng ty. con 251 6(b) 488.851.370.316 488.851.370.316 Dan tu vac) cac cring ty lien dean'', IiCn ket 252 6(c) 629.076.070.725 968.585.347.785 Al Dau tu gap ven vao don vi khac 253 6(d) 470.702.714.376 169.329.038.122 Dv phona driu tu tai chinh dai han 254 6 (5.199.878.423) (504.981.149.680) Du tu nain girl. den ngay deo hay 255 70.000.000 4

îàî sAn dai han khic 260 329.704.557.176 650.531.779.368 Chi phi VA twat dai han 261 15(b) 292.651.171.058 634.116.433.862 Tai sari thud thu nhap hurry lai 262 36,942.578.118 15.580.975.524 Thiet bi, vat W., pha tang thay the dai ban 263 110.808.000 834.369.982

TONG CQNG TAT SAN (270 = 100 + 200) 270 30.403.710.318.658 34.080.125.896.442

Catc thuyat minh clinh kern là bO phan hop thanh cz.a bao crio teti chinh hap nhift nay

11

TONG CONG TV I4ANG HAI Vitcl NAM Bang canath toan 'That tai ngay 31 thang 12 nani 2016 01.4) the®

Mau B 01-10N/11N (Ban hank Iheo .Thoarg 1usd 2020014/17-117t

ngthy 22/12/2014 olio TiO Tat chiral?)

NGUON VON

MA so

Thuyet minh

31/12/2016 VNI.)

1/1/2016 VNI)

((la (1ieu chinh ml)

Ng Pak! TRA (300 =310 + 330) 300 23.980.688.081.689 25.909.810.086.382

ngAn Ilan 310 13.177.445.669.238 13.346.200.738,821 Phai tra nguiri ban ngan han 311 16 1.264.854.231.745 1.072.988.256.299 Ngtre.6 rnua tra tin trucit itgan han 312 107.483.548.816 100.617.337.512 Time va cáe khoari phai n6p Nha nu& 313 125.344.313.316 117.829.604.876 Phai Ira ngtroi lao dfing 314 438.860,867.676 503.030.633,886 Chi phi phai Ira ngan ban 315 17 3.592.038.248.273 3.682.030.983.907 Doanh thu chin' Uwe hien ngtan han 318 30.971.993.938 70.550.450.095 Phai tra 11611 lipn khác 319 18(a) 652.103.551,159 1.058.748.553.459 Vay va trail phiéu phat hanh ntgan han 320 19(a) 6.795.643,321.330 6.471.894.841.663

phong ngan ban 321 42.580.000.000 26.000.000.000 1 Quy khen thaeug, phtic lvi 322 127.565.592,985 242.510.077.124

Ng dal bait 330 40.803242.412451 12363.609.347.561 Phai tra lived ban dai ban 331 500.000.000 Chi phi phai tra dai ban '33 18.236.873.262 18.665.129.922 Doanh thu ehtra time hi6n (la ihan 336 87.975.698.491 88.282.352.671 Phaii tra dai hair'khric 337 18(6) 1.251 .390.306.667 1.276.801.783.383 Vay \Fa WI phial.' phat hanh dai han 338 19(6) 9.349.811.758.522 11.132.910,715.578 Thue thu nhap hoan liii phai ire 341 59.892.421.797 17.703.982.205 Dv phong dai han 342 35.935.353.712 28.745.383.802.

Coe thuyel ninth ainh kern IcY be) pl a hop thinth can lacio ciao tai chhrh hop n/nit nay

Cs— 12

25 -09- 2017

Nguni

TONG

I (c,- ( CONG ty

iii! HANG ' ' HAI

Luang Dinh Minh rating ban Trii chin!? Kd ocn

COn Ii Tinh ng GiC2117 doe

TONG CONG TY HANG HAT VICT NAM Bang can äóî id toan Inyp nhAt ti ngay 31 Mang 12 niim 2016 (14 thee)

Mliu B 91— DN/HN (Ban hbnh then Timing izrsó 202/2014/TT-BTC

nga y 22/12/2014 etha BO Teti chilli?)

M5 sa

Thuyect minh

31/12/2016 VND

1/1/2016 VND

(da tliLt chinh

VON CHU SO 141Dt (400 = 410) 400 6.423.022.236.969 8.170.315.811).060

Vim an so. him 410 20 6.423.022.236.969 8.170.315.810.060 VOn g6p 411 12.824.212.344.622 12.974.920.434.622 Von knee 414 87.402.342.841 70.871.113.845 Chenh lee]) &nit giá lai tai san 416 21 (5.033.094.004.858) (5.036.235.730.787) Qu9 du tu phat [den 418 22 786.938.755.918 707.298.922.225 Qui9 h6 try sap xep doanh nghiep 419 1.687.347.060.876 1.748.323.586.446 Qu9 khan thui5e vein din sec hau 420 16.691.493.065 16.371.265.921 L6 lity ke 421 (5.040.669.919.534) (3.835.324.477.723) - Lei Wy ke den mai tan Pink 421a (5.092.743.733.005) (4.817.296.740.801)

LIVST.chwa phdn phai nani nay 421h 52.073.813.471 981.972.263.078 Nguen von dAti tu Nay dtrng ea ban 422 105.439.573.757 105.439.573.757 Lqi ieh c6 (long kheing kiem sok 429 988.754.590.282 1.418.651.121.754

TONG CONG NGUON VON (440 = 300 + 400) 440 30.403.710.318.658 34.080.125.896.442

Nguai lap:

Tran,Thi Thanh Thay K e loan tong kip

Cdc thuyet mini) clinh ken; là bO phan kip Manii ezia hey Giro fat chinh hap nhai nay

13

TONG CONG TV HANG HAI VIETNAM Bäo So ktt qua hot (10ng kinh doanh hop nhat cho Liam ka: (hoc ngay 31 thang 12 nam 2016

MAn B 02— (Ban he'inh theo Thong fir so 202/2014/T7'-BTC

ngay 22/12/2014 caa Be Tai chinh)

PHAN I: BAO CAO LAI LO

MI s6

Thuyet minh

2016 VND

2015 VND

(da diCu chinh lai)

Donnh thulMn hang VA cung cap dich vu 01 24 14.647.538.793.666 16.739.444.031.855

Cac khoan ghim irir doanh thu 02 24 14.258.108.603 21.110.246.086

Doanh Thu thuan ve ban hang va cung cap (lick NT (10 = 01- 02) 10 24 14.633.280.685.063 16.718.333.785.769

Gia van hang ban 11 25 14.634.389.441.786 15.330.635.399.197

(Lii)/kyi nhun gOp (20 = 10- 11) 20 (1.108.756.723) 1.387.698.386.572

Doanh thu hoat Ong tai chinh 21 26 371.760.447.361 1.405.187.421,792 Chi phi [Ai chinh 22 27 1.373.663.829.134 1.672.776.771.939

do: Chi phi la" vay ,Trong 23 1.156.858.512.537 806.062.796.500 Phan 16 frong ding ty lien doanh, lien ket 24 (117.340.270.581) (433.834.889.883) Chi phi ban hang 25 78 79.846.664.556 125.483.524.124 Chi phi quail 19 doanh nghiep 26 29 1.069.878.013.681 1.028.022.052.841

Lt; than tir float &Mg kink doanh 30 (2.270.077.087.314) (467.231.430.423) {30 =20 + (21 - 22) + 24 - (25 + 26)1

Thu nhop khac 31 30 3.013331.959.186 1.258.117.078.230 Chi phi khac 37 31 507.274.689.731 18.303.598.117

KM quA th-hoM d(ing lank (40=31 - 32) 40 2.506.457.269.455 1.239.813.480.113

4'

Các thilyEt 1/n171167Mb ken, là b0 phan kop thanh ciece boo cao tai chinh hqp nhth nay

14

)3,y/ Inong Dinh Minh D'uong ban Mt chink Ka todn

Cfinh Tinh dng (lac

TONG CC/NG TV HANG HAT Yin NAM Bao cao ktt qua hoot King kinh doanh hop nhtt cho Mani ket thin ngay 31 titling 12 nam 2016 (titp theo)

M-gu B 02 — DN/IIN (Ban hanh iheo Meng iu• so 202/2014/17113TC

ngay 22/12/2014 cud Bd ThI chin/0

LQ1 tan ke Man mirk thue (50 = 30 + 40)

Chi phi thug TNDN hi"On hanh

Chi phi thu'g TNDN hogn

Lori nhugn gait thug TNDN (60 = 50 - 51 - 52)

Phan ha: Lai nhogn sou thuO elm chU se- lino °Ong ty mc

LO sou time' cua cci dOng khting ki&n scat

Mft so

50

51

52

60

61

62

Thuyet minh

33

33

2016 VND

236.380.182.141

183.624.210.699

19.566.836.998

2015 VND

dii1u chinh Ini)

772.582.049.690

229.022.789.044

17.585.026.235

33.189.134.444 525.974.234.411

94.859,503.047

(61.670.368.603)

684.389.303.461

(158.415.069.050)

Ngtrai Igo:"

Trgn,T111 "Ilanh TI-My Ke todn tang linp

Cele thuyit mink dinh Hill là bd phan hqp tho nh end bao cdo tai chinh hop nheit nay

15

te- r es- e'^ •"" /IN .111 \ ai1s.

TONG CONG TY HANG HAI VIETNAM Rio cao ket qua haat dOng kinh doanh hop nhat cho nam ket fink ngay 31 thing 12 mim 2016 (tip the())

Mau B 02 — BN/IIN (Ban hienh theo Thong tin6 202/2014/TT-BTC

nay 22/12/2014 cna Tdi chinh)

PHAN 11: TiNli HINTI THTIC ERA NGHIA VU VOI NGAN SACH NHA MJOC

MA SE can phai flank so trtrac chuyen sang

VND (di dieu chink lui)

St phat sinh phai nQp

trong nim VND

St di Op trong nun

VND

Guam do thou i vtn, giai the, pha sin

VND

So con ,phil nOp chuy'en sang

(tarn sau VND

Thue 10 88.197.164.424 864.134.997.450 (845.048.016.601) (3.902.152.252) 103.381.993.021 Thuo' GIGT hang ban ru5i dia II 26.394.577.905 507.935.828.367 (506.066.020.309) (1.676.071.551) 26.588.314.412 Thue' cam:- hang nhAp khan 12 1.241.262.601 (1.241.262.601) Thu6' xuAt, nhop khan 13 462.357.990 (462.357.990) Thue' thu nhap doanh nRhi lop IS 46.202.505.465 184.027.637.088 (180.818.703.393) (776.914.474) 48.634.524.686 ThuE- nha dAt 17 3.565.131.350 53.773.304.768 (46.892.256.805) (649.545.000) 9.796.634.313 Titm tithe diit 18 2.844.614.636 37.786.272.812 (36.604.873.664) 4.026.013.784 Cáo loai thu.re khde 19 9.190.335.068 78.908.333.824 (72.962.541.839) (799.621.227) 14.336.505.826

Thui mon bid 101.983.011 1.486.811.123 (1.565.701.893) 23.092.241 Enui. thu nhap cc nhlin (3.662.928.568) 40.792.068.216 (32.913.323.544) (6.407.037) 4.209.409.067 Coc foal thrta khcic 12.751.280.625 36629.454,485 (38.483.516.402.) (793.214.190) 10.104.004.518

Cac khoan phii nOp khac 30 112.341.049 20.829.590.472 (20.956.485.196) 6.835.336 (7.718.339) Cac khoin phi, h phi 32 (1.835.336) 822.674.594 (506.215.094) 6.835.336 321.459.500 Cac kboan Ishac 33 114.176.385 20.006.915.878 (20.450.270.102) (329.177.839)

40 88.309.505.473 884.964.587.922 (866.004.501.797) (3.895.316.916) 103.374.274.682

Ccic thut n nh elinh kern lir 1)0' ph& hop thanh (Ira boo cdo till cidnh hop nhcit nay

16

' .1

TONG CONG TV HANG HA! VICT NAM Bao cao ket qua hoat dOng kinh doanh hop nhAt cho nam ket time ngay 31 thang 12 nam 2016 (tiei) thee)

MTh' B 02— DNI-EN (Ban hanh then Thong tit sa 202/2014/TT-BM

nge y 22/12/2014 cnia BO Thi chinh)

31/12/2016

1/1/2016 VND

VND (dA dieu chinh 10)

Trong CI&

Thu4 va cac khoan Oa] thu Nha nuac (21.970.038.634) (29.520.099.403) Thu6 va cac khoan pith nOp Nha no&

125.344.313.316 117.829.604.876

25 -09-- 017

TrAn. ThiThanli Thily Luang Dinh Minh Ke Loon tong hop

lygn Canh Tin]) 7r2r7g ban 7?)i chinh KC loon Q. Thug Ginn? dnfc

Con thuy6 minii clinh kern la ba phi)n hop thank cira ban can tat chinh hop nhen nay

II

17

TONG COW; TY HANG HAI VIETNAM Btio Cii0 ltru ehuyen tin tie him nlijt eho nam ket thin ngity 31 thang 12 narn 2016 (Pong phap gian tiep)

Man B 03 — DN/HN (Ban hank Ikea Thong twsô 202/201411I-BTC

ngay 22/12/2014 Giro Bt) Ted C111171)

Ma 2016 so VND

LIYU CIIINEN TIEN TE.HO/NT DQNG KIM! DOANH

2015 VND

(da (lieu chinli

Ltyi nhOn tricot thug 01 236.380.182.141 772.582.049.690 Dieu chinh cho cac khoan

Khautiao va phan b6 02 2.443.599.178.299 2.453.235.083.657 Cne khoan du pheng 03 (1.679.946.849.251) 49.422.702.930 1,8 ehenh led) tY giáliOi Joni do danh gia lal cae khoan mge tien t GO g6e ngoai te 04 149.971.379.481 535.603.637.300 Li:n/050th. boat dOng dau tir 05 237.987.179.649 (1.883.860.264.083) Clii phi lai vay 06 1.156.858.512.537 806.062.796.500

Loi nhuan tir boat dOng kinh doanh tricot nhang thay dOi von km &mg

08 2.544.849.582.856 2.733.046.005.994

Bien &Ong one khoan ph/ti thu 09 (488.000.856.727) (671.315.746.327) Bien dOng hang Mn kho 10 650.766.120.242 160.499.024.230 Bien dOng edo khoan phai trh va nerphaiTra khae 11 160.354.792.234 (1.176.507.427.022) Bien dOng chi phi tra. tonne 12 254.287.965.593 148.699.219.899 Bien dOng aning khoan kinh doanli 13 2.222.147.274 2.968.284.393

3.124.479.751.472 1.197.389.361.167

Tien lai vay da tra 14 (1.172.730.739.544) (643.825.537.586) Time thu nhap doanh nghiep da nOp 15 (180.818.703.393) (236.157.765.073) Tien ehi khac cho boat &Ong kinh doanh 17 (199.640.010.699) (226.385.754.000)

Luu chuyen tien thutin tit hot di)ng kinh doanh 20 1.571.290.297.836 91.020.304.508

Ccic thuylit mink clink kern là b .t.'d pkin hap thank CZ(.7 boo coo tai chink hop nhat nay

18

TONG GONG TV HANG HAT YItT NAM Bao cao Jut chuyen tin t hqp nick cho nam ket thfic nway 31 thing 12 Warn 2016

(Phwung phap gian tiep — tip theo)

MAu B 03 — DN/HN (Ban Minh then Thong la ca 202/2014/77-13TC

ngely 22/12/2014 dm' 130 Tbi chink)

tut; ountEN TIEN Tir imAT noNG DATi

Tien chi mua shin, xay dung tai san ca

Ma so

2016 VND

2015 VND

(dri dieu chinh 10)

dinh va tai sail dai han khac 21 (873.296.883.628) (492.292.033.308) Tien thu tit thanh 19, nhuvng ban tai sari ca dinh va tai son dai han khac 22 114.379.456.333 268.639.969.049 Tien chi cho vay, mua the cong cu ng con the dun vi kit 23 (1.508.677.387.446) (381.632.924.355) Tien thu hJii elm vay, ban lAi the cong en ng aim cac dun vi kliac 24 4.113.000.000 51.019.565.959 Tien chi dati tir gop von vao the dun vi khac 25 (110.766.483.893) (213.000.000) Tien thu hOi dau tir gairi von vao the dun vi khac 26 70.000.000 Tien thu !Ai cho vay vã c6 the 27 323.408.838.214 144.176.541.763 Tien (mat di)/nhan ve tar thanh 19, the ding ty con (41.919.739.602) 1.666.135.180.175 Tien mat di do giai the the cong ty con (15.732.503.666) (69.179.126.745)

Urn chuyen tin thuAn tir hoot di)ng diu Its 30 (2.108.421.703.688) 1.186.654.172.538

MX CIIUYEN 'HEN TU'iloAT noNG TA] CHiNH

Tien thu ttr nhan gap van 31 46.305.560.000 Tien thu tir di vay 33 944.992.238.804 1.024.700.811.960 Tien tra rig got e vay 34 (1.762.955.512.514) (2.087.624.894.939) Tien tra co tot 36 (221.705.960.679) (136.849.253.730) Tien thu tir cO‘ Oen Ma 10,958.028.715 947.438.953.290

A no chuyen tien thuAn tir 1100 ding tali (Minh 40 (982.405.645.674) (252.334.383.419)

(17GP-e

Cdc Ihuyert minh oink kein la h0 phan kip thimh cna bcio can chinh kg) nil& nay

19

Ngtthiti

TONG pt,f G TV

NG HA VI ft N

Nprei 1L--

25 -09 017

Trail Thj Thanh Thüy Ki Loon tang hap

/ Twang Dinh Minh , .reltang ban Tbi chinh irce than

nh Tinh Giant (Vic

TONG CONG TY HANG HAI VITT NAM Bao co Itru eh uyen tin te hop nhat the nam ket thac nay 31 tilting 12 it 2016 (Phaang phap gin tip — tiep theo)

Mau B 03 — DN/FIN (Ban hanh theo Thong tzrsJ 202/20.14/IT-BM

ngay 22/12/2014 caa B(5 Tai chinh)

Lau chuyen [len thuan trong nam (50= 20 + 30 + 40) Titn va Sc khoan tunng throng titn dau film Anh 'twang cüa thay dôi 15 gia hôi &nil guy dei ngoai te Tien va Sc khoan ttrang dtarnf tien ettOi nam (70 = 50 + 60 + 61) (Elwyn minh 5)

Mso

2016 VND

2015 VND

(d5 then chin!) lai)

50 (1.519.537.051.526) 1.025.340.093.627

60 4.010.008.629.180 2.973.434.309.189

61 10.018.746.730 11.234.226.364

70 2.500.490.324.384 4.010.008.629.180

Nt

Coe thuy& ninth clinic keen la h(i Op thanh clia boo coo tat chinh hap nhth nay

20

TONG CONG TV HANG BAT VTILT NAM Thuyk rninh bao cao tai chinh hop 'that the Want ket thin: ngay 31 thing 12 Want 2016

Mau B 09— DN/HN (Ban Wink rhea Acing tit s a 202/2014/TT-BIC

ngely 22/12/2014 citi Bc5 Tel chink)

Cac limy& mirth nay la hi) phan hop thanh va can duoc doc ding thai vat bac) cao titi chinh hop nhat

dinh kern.

1. Dan vi bao cao

(a) With that s& hut vOn

TOng COng ty Hang hit i Viet Nam ("T6ng COng ty") IA mOt cong ty Udell nhiem hfiru hAn nit thanh vien do Nha Nirac lam che th him &roc thanli lap tai Viet Nam. TOng Cling ty dangtrong giai doan vie dinh lai gia tri doanh righiep cho rayc dich ce phan haa de chuyen doi tà et/311g ty trach nhiem hiru han nit thanh vien sang cong ty cO phan.

Bao ctio tai chinh hqp nicht °ea 'Ping Clang ty cho nain kelt thee ngay 31 thang 12 nam 2016 bao gOm Tong COng ty vá ode cong ty con, va cac Iç felt dm Tong Gang ty vá cac cong ty con trong cac cOng ty lien ket va ca ser kinh doanh dOng kiem soat.

:float &Ong chinh

Cac hoot d6ng chinh cOn TOng Gong ty va cac ceng ty con la:

•Kinli doanh van tai duang bin. &fang they, dueng b0, da phuong thirc;

Kbai thec ding bin, cang song;

doanh kho, bai, dich vu logistics; di 9 mOi giài cung Ung *It vy hang hai, cung eng tau bin, dich vu lai dat tau hien, tau song, dtra den thuyen vien va cac hoat dOng Ito trof hog d'Ong &rang they;

Sea chaa phuang tien vn tai bin; sari xuat, inua ban, cho thue phuang tien va thief bi van tai, bOc xep chuyen nganh;

Kinh doanh bat Ong sari, quyen sir ding (lilt tittiOc au set him, cite sir dung hoac di thue;

Xuat khau lao (king vá cung itng lao &Ong hang hai cho cac t6 chat trong va ngoai nuerc; vã

Xuai khan plitrang tien, thiet bj, nguyen nhilen vat lieu chuyen nganh hang hai; cung irng vAt tu, 'Mien lieu, [hue pham, 'mac ngot.

Chu 1(5, sin xthit kink doanh thong thu&ng

Chu ky san xuat kinh doanh lining filming cilia Ttmg COng ty vá cac ding ty con nlin trong pham vi 12 tilting.

21

TONG CONG TV HANG HAI VIVT NAM Thuyect minh blio ea° tai chinh hop nhcit the mim ke't attic nery 31 thang 12 nazi' 2016 (tiep theo)

Mitt 8 09— DN/IIN (Ban hanh them Thong /usô 202/2014/TILBIC

ngity .22/12/2014 cita B15 chinh)

(d) Cac dc diem hot dt)ng c6 anh htthng lea den bac) cao tài chinh hop nhAt

Ngay 16 thang 2 nam 2017, BO Giao thong Van tai ban hanh Quyet dinh sei 424/QD-BGTVT v viec hay bo ket qui xac dinli giá tri doanh nghiep thOi Chain ngay3 I [hang 12 nain 2013 a cot phan hea Deng ty me - Tring Gang ty Hang hai Viet Nam. Theo de, ket qua xac dinh gia tri doanh righiep tai ngay 31 thang 12 Elam 2013 de co phan hea ban hanh thee Quyet dinh se 5038/QD-BGTVT riga)/ 30 thang 12 !lam 2014 oh BO Giao truing Van Si ve gia tri doanh !Thief) del cO phin Ilea Con ty mc - Tong Ceng ty Hang had Viet Nam hi hay be va Tang Cong ty co trach nhient XA. c dillh li giO tri doanb righiep tai :way 31 [hang 12 narn 2016 de co phan hem va thqc hien dieu chinh he' tO cac bac) cao Si chinh trong giai (loan ngay 1 thang 1 nam 2014 den ngly 31 thing 12 nom 2016 theo hirung clan cCia BO Tai chinh tai Cong van so 1516/13TC-TCDN ban halt ngay 7 thang 2 nain 2017 ("Deng van 1516").

Ngay 16 thang 12 nam 2015, BO Ciao thong Van Si ban hanh Cong Van s6 .16655/BGTVT-QLDN ph& duyet phtrang an trien khai ding Sc cO phan 116a Deng ty TNHH MTV Van Si Bien Deng ("Bien Deng"), meit cling ty con dm Tong Cong ty, vOi ngay xic dinh gia tri doanh nghiep cho wow dich cO phan h6a la ngay 31 thing 12 nam 2015 (11Cong van 16655"). NO)/ 15 thang 12 nam 2016,110i Ching Thant' vien dm Tong COng ty ban hanh Quyet dinh ,s0 01/QD-1-111VN ph& duyet gia tri doanh nghiep sau dinli gia tai ngay 31 thang ,12 nam 2015 cria Bien Wing cho nqic dich co phan hoa ("Quyet dinh 01"). Theo do, Bien Deng (lieu chinh hOi 11) bac) cao tai chinh cho Warn ket thuc ngay 31 thing 12 atm 2015 c6a ding ty nay dtra theo ket qua xac dinh gia tri doanh lighiep de co phan 116a nhu tren.

TOng Deng ty dieu chinh 116i tä bao cao Si chinh licrp nhai tai ngay va cho narn ket thOc ngay 31 thang 12 nain 2015 do Anil huerng cOa cac van de neu tren (Thuyet mirth 36).

22

TONG CONG TY HANG HAI VICT NAM Th6yk minh ban can (Ai chinh hop nhAt cho tfam ktt dine nay 31 thang 12 nam 2016 (tiep then)

Mau B 09 —DN/HN (Ban hanh theo Thong lir so 202/2014/TT-RTC

ngay 22/12/2014 côa 115 Tai chink)

(e) du trite Tang Cling ty

Chi tiat cac cOng ty con va cOng ty lien doanh, lien kat dm Icing COng ty da dirge bao grn trong hao cao tai chinh hap nhat cho nam kat thac ngay 31 thang 12 nam 2016 Film sau:

S6 !wog Loai cling ty Tham chi&

eac dot vi

Cac cOng ty con cap 1 dm TOng COng ty ma cac brio coo tai chinh con 20 Xern Phu Inc

car: cong ty con nay dtroc bao gem trong bao cam tai chinh hop nhat.

cong ty con cAp I caa TOng COng ty Üã duce thanh 12, giai the hoc chuyen giao trong nam 2016. TOng Cling ty d ngarng hqp nhAt thong

3 >Com Phu Inc 2 tin thi chinh cam cue Ong ty con nay vao báo cao tái chinh hop nhat tai ngay cac cong ty con nay dugc thanh giai the hoc chuyen giao.

Cac ding ty con cap 2 cua Teng (Jong ty ma cac boo cao tai chinh cUa cac cong ty con nay da throe hop nhAt trong brio cao tài chinh hop nhAt.

21 Xem Phu Inc 3

Cat cOng ty con kheng &roc hop nhat trong bao cao tii chinh hop !MAI do i) Tong COng ty khong cá thong tin tai chinh va ii) eft cOng ty con

chinh thirc mar MU tkic phri san. Thay vao do, cac khaki elan tu %rho 4 Xent Phy hue 4 cac cOng ty con nay du:gc phan anh theo gia goc trail bao cao t5i chinh hop nhAt.

Cac cong ty lien kat vat cong ty lien doanh cOn Tang Gong ty duce hach 23 Xem Phu Inc 5 Man theo phuang phap von chti ser trong brio cao tai chinh hop nhAt.

Cac ding ty lien ket dirge ghi nhan theo gia gem trong bOo cao tai chinh hop nhAt do Tong COng ty khring ea) thong tin tai chinh caa cac cling ty I Xein PM] Itie 6 nay.

Tai igay 31 Mang 12 nam 2016, Teng COng ty va cac cong ty con c6 12.246 titian vien (1/1/2016: 14.150 nhan vien).

2. Cu sei 1413 ban can tAi chinh

Tuyen b6 ye than the]

Bao cao tai chinh hop nhat dirge lap theo cac Chan ingc K toan Viet Nam, Che d Ka toan Doanh righiep Viet Nam va cac quy din') phap 12 có lien quan den viec lap va trinh bay ba.o cao tai chink

Co sea do luirng

Bao cao tai chink hop nhAt, trir bao cao lu:u‘chuyan nen te hop nhAt, dugc 15p tren co ser dem tich thco nguyen the gia gem. Bao cao un chuyen tien te hop nhat du:g:c lap theo phtrang phap gian flop.

23 k_

TONG CONG TV HANG HAI VII' NAM Thuyet minh bao cao tat chinh Imp nhrit cho nam ket thtic rigny 31 tilting 12 nam 2016 (tier) theo)

B 09— IIN/HN (Ban hanh theo Theing tzrsó 202/2014/TT-BTC

ngay 22/12/2014 C Teii chinh)

Gia dinh hoot deng lien tnc

Bac) cdo tai chinh hap nligt cOa TOng COng ty va cic cong ty con duct lap tren ccr sdi boot Ong lien Ivo mac da toi ngay 31 thang 12 nam 2016, ng Ivan ban ctia. Tang COng ty va cdc ceng ty con Yu:0 qua tai san ngan IA 4.455 t9 VND (1/y2016: 4.847 t9 VND). Han nad, ithir di trinh bay oThuyet

t ( minli 19 trong bao cao toi chinh hop nhat, trong se) lig ngan bon la khoan vay va ng ligan bon cac te

Ir chat tin dung co gia tri ghi se tai tigay 31 thang 12 nain 2016 la 6.796 19 VND (1/1/2016: 6.472 t9 VND) can phai boat) tra trong Yang 12 thing tOl. trong do co cac klioan vay di qua lion nhung Tang COng ty va cac Gang ty con chin hoan tra dagt la 4.065 ty VND (1/1/2016: 4.188 ty VND).

Trong nam 2016 va cho den thai,diem lap bao cao tai chinli Iicrp 'that. nay, Tang COng ty va cac cling ty con di vi dang Mut hn nhiCu bin phap tat co eau ye to chat, kinh doanh vi quasi tai chinh theo cM trircmg tai ca can Tong COng ty .Hang hai Viet Nam cli,dugc The Wang Chinh phfi phe duyet ve Chien lilac, KO hooch du bx phat trien vi Ke hooch sin xuat kinh doanh 5 Flan.' giaXdoon 2016 —

( 2020 cao 'Hong Cong ty Hang /hai Viet Nam boo gem cliO twang ve thoai vein ti meg sO ding ty con va ceng ty lien ket va tai co CALI cac khoan vay di den bon tra hoc qua hon.

,Gia tri cern gia dinh hoot deng lien toe sir citing trong viec lop ha° cao tAi chinh ligprihat nay ca bin t (

thy thuec vao viec Teng COng ty va cac ding iy thgc hien thAnh ding viec tai ca cau tom n die)), bao gem viec tai ca cau toan,dien cac khoan vay di qua lion va cac klioan vay din hon tra va Tong COng ty vi clic citing ty con tiep toc nhan duge sr h trg v'd mat tai chinh el:1a Chinh phci de duy tri boat deng sin kuat kinh doanh vi thanli toan cac klioan ng den Ilan.' Vic dot du:gc thea thuan vOl ben cho

( vay ve viec tai co cau cac khoan vay di qua bon vi cac klioan vay di den han tra va kha nang Tang COng ty va cac ding ty con tiep ttic nhan dove six ho trg ye mat tai chin)) caa Chinh pile la nhang str kin dtr kiensi xay ra trong tuanglai ma ye ban chat IA kliong chic chin. Nhang (lieu kin nay cho thay sir tem tai eOa yeti tO khong chic chin c6 the clan den nghi rig& ve kilo nang hoot dOng liOn ttic Qua Tang COng ty va cac &Ong ty con.

KS, ke Man nam

ke boar) nun dm TOng COng ty va cac cong ty con IA ta ngay 1 Mang 1 den ngay 31 thing 12.

Doh vi tien te k toan

Don‘vi tin t kt toan ctla 'Ring COng ty vi cac cong ty con IA Deng Viet Nam ("VND"), cling la don vi lien te dirge sir dung eh° moc dich lap va trinh bay bao cao tAi chink.

C Mu B 09— DN/IIN (Ban hanh theo Thong sa 202/2014/TT-B7t

'Tay 22/12/2014 coo BO TN chink)

TONG CONG TV HANG WM VET NAM

Th,uyet minh bao ea° tai chinh hop nhat cho nam ket thite ngny 31 thang 12 115111 2016

(tiep theo)

3. TOm tat nhfing chinh sach ke twin dui yen

San day IA nhOng chinh sach ke man chi yeti doge Tang COng ty va cac cong ty con ap dung trong viec ISp bao cao tAi chinh hop nhat nay.

(a) Co' so' hop nhflt

Cling ty eon

Cac &mg ty con la cac don vi do TOng Cc-mg ty vi cac can ty con kiein soil. Cac bio cao tai chinh cea the ding ty con dugc,hgp nhit vao bao cao tai chinh hop 'that ké tir ngay kiem soat bat dAn c6 hieu luc cho tai ngay quyen kiein soat chain det, nuo4i trir cic cOng ty con da chinh Mire rroi the tpc phi sin.

Vac cac ngay 8 thing 12 nain 2015, 10 thang 12 ohm 2015 vi 25 thing 12 nam 2015, Tea an Nhan din Thanh phe HO Chi Mirth, Tea an Nhan din Thanh pH) Ha Ngi vi Tea an Nhin din Tinh CA Mau

An I act flan hanh ma the uric pha sin dei voi Cong ty CO plain 9n Gil Diu MI Viet Nam ("Cong is Falcon"), COng ty TNE1H Mgt thanh via Van tai Vion Throng Vinashin ("COng ty Vinashinlines") va. Cong ty TNHH Mt dinar vien Ging nghiep Tin they CA Man ("Cong ty CNTT CA Mau"), ha cling ty con cUa Tang COng ty, voi tY le so Ilan Ian loot IA 51%, 100% vi 100%. Ke tir the ngay nay, theo COng yin s6- 9354/BTC-CEIKT ngay 7 tilting 7 ohm 2016 cia BO Tai chinh, quyen kiem seat dui Tong COng ty dOi voi cac cong ty con nay khOng,c6n dugc day de Mitt del vai eac cong ty con thong thuang khac va vi vay, kliOng con thoa man diet' kien ghi nhan IA cOng ty con theo quy dinh eia chum n nape vA chO (.16 ke tom n hien hanh. Do de, tP ngay 1 thing 1 nam 2015, Tong COng ty ciA ngUng lagp nhat cac th8ng tin tAi chinh ctia Cae Gang ty con nay vAo bao coo tai chinh hop nhat. Cac khoan din to vao cac cong ty con nay doge phan anh theo gia goc.

Lye ich ce (long killing /dam sod!

Lgi ich co deny, khong kiein soat dugc xac ctinli theo ty 14 phan sal-101.16a di (long kheng kiem soat trong tAi sin than dm don vi bi mua lai tai ngay mua.

( Vic thoai vgn el:m.1-6)1g COng ty vi eac cang ty con trong cong ty con ma kheng din (14n mat quyen kielm soat doge ke tom n Wong qt nho cac giao dich van chit sa hat. Chenh lech giCia gia trj thay 151

( phin Sef him dm Tang Cong ty va the ceng ty con trong till sin thuan cia,ceng ty con va,s6 thu hoc chi tir viec thou i von Lai ang ty con dugc ghi nhan vao loi nhuin sau thud chits phAn pile' thugc von

( chn se hitu.

(iii) Mat qtty&z kiln; sod!

Khi mit guy& ki6in soat tai mOt ceng ty con, T8ng Cong ty vi cac cong ty con ding ghi nhan tai sun vi ng phai tra eUa cong ty con cling nho Igi ich c6 dong kluing kiem soil vi cac cau phan sign chi se. him Ode. Bat kY khoan Jai hoac 16 Mao phat sinh tir so kien nay den doge ghi 11114'11 vao bao coo kit qua hoot dOng kinh doanh hop nhat. San khi thodi van phial Igi ich can 141 trong cong ty con troot dO (neu cO) doge ghi nhan theo gia trj ghi so con 14i ena khoan din to tren bao cao tai chinhyieng cea 'Ping COng ty, sau kin doge diet chinh thco tY l tuang Ong cho nhiing thay dal trong vim chi) so. hon keTii ngay nun neu Tong Cong ty vi cOo cong ty con van can anh liming ding ke trong don vi Myatt din to, hoac trinh bay theo gia gtc cna khoan dial to con 141 rteu khOng con anh hog'ng ding ke.

1. 25

TONG CC/NG TY HANG HA! VIETNAM

Thuyet nainh bao cao tat chinh hop nhat cho nam kt thin ngay 31 thing 12 nail) 2016 (tiep thco)

MAu B 09— DMIN (Ban hanh Theo Thong ftrs'd 202/2014/77'43TC

ngay 22/12/2014 ca Bç5 Tai chinh)

av) Cling ty lien doanh, lien ket (wit don 4 nlitin du tw: ituvc hoch twin they phteang phtip yen chti so haw)

Clic Gong ty lien doanh, liOn ket la the don vi ma Temg Ceing va cac enng ty con ca anti haremg dang ke, nhubg khong c6 quyen kient soat,,d6i vgi cac chinh sach tAl chinh va boat den& caa cac cOng ty nay. Cac cong ty nem doanh, lien ket, ngoyi trir khoan dab tic van cac ding ty lienket duce haelt toen theo gia gne Mut dirge lint lee tai Phy lye 6, dirge Mich man theo plurerng phap van chili ser hau (dun vi,nhan dan tic bach man then yhtrang phip von chi] sa hthi). Brio cao tai chinh haptiltat bao gem phren chi phi va thu nhap dm Tong Cong ty vâ cac ceng ty con trong cac dan vi Mien dan tic had loan then phuang phap van dui sa hun, sail khi the don vi nay,da fibre hien nhung dieu chinh cac chinh sach ke toan elm mint' cho phi] hap veri the chinh sach ké tour) dm nits Cong ty,ke ta ngay bat dan có Anh huemg clang kê hoc (long kiem soat den itgay kat thac anh Inning (tang ke hoc &mg kiem soit. Neu phan l cCia dan vi nhan ddu tic ma Teng Cemg ty %fa the Gong ty eon OM chia se vuot qua Igi ich cOa Tong Cong ty va cac ding ty con trong, dan vi nhan dan tic duce bech toan then phuang phap vOn elle set han, ia tn ghi sO tha khoan dan tu de (bao gam Man be) cac khan Au tic dai hen) duge ghi giam tai bang kilt:Mg va thing vine ghi nhan eic khoan 0 Oat sinh trong tuang lal air khi Tong Cang ty và cac cong ty con c6 ngtda vu phai trti hoec d ha thay cho dan vi nhen clau tic.

Ole giao dich thive 1091 trir khi hvp

Cac s6 du trong nei tbe Teing Cong ty vA cac cone ty eon va the khoan thu ntiep ve chi phi chua thgc hien tit the giao did) mei be dirge loci trir khi la'p bac) cao tai chinh hap MAT }Guinn lai va 16 chub thge hien Oat sinh tir the giao dich vâi cac dan vj nhan dau tin duct hech toan then plurang Oar) vein die ser hint dirge tra vAn khoan dau tic trong phem vi lai ich cOn 1-Ong COng ty va cac Gong t-y con tai dan vi nhan dati tic.

Ngotti

Cie gin° dich bring ngoyi te Cac giao dich bang cac dun vi tin Mule VND trollg nain dugc quy Mni sang VND theo ty giá xep xi

gia thgc t6 ti ngay giao dich.

Cac kboan inye tai sari va ng phai tra co goc bang don vi tien te khac VND dugc.quy del sang VND then t giá mita ban chuyen khoan trung binh tha itgan hang,thuong mai nai :Bang Cong ty va the ding ty con thiseyng xuyen cC giao filch tai ugh), ket thee ky Ice toan nam.

Tat ca ctie khoan chenh leeh hai dthi dirge ghi nhan vao brio can ket qua boat dang kinh doanh hap ithat.

Tin ya the khoan twin dining ti&I

:lien ban Om tien mat va tin gni rigan hang khOng han. C:ac khoan brang &rang tien la cac khorin dati tic [Igen hen co tinit thanh khoan can, c6 the de demi chuyen dni thanh innt lirong tien xac dinh,,kheing co nhieu rei rove Clay doi gie tri va dime sir dung cho mite dich dap ang cac cam ket chi lien ngAn han han la cho rave dich dau tit hay la cac myc dich khac.

26

TONG C6NG Ty HANG HAI VITT NAM Thuyt minh ban do tat chinh Myp nhtit cho nãm ket thtic ngay 31 thing 12 nam 2016 (tiep then)

Mu B 09— DNIHN

(Ban hbnh theo Thong Eu so 202/2014/71-BIC ngay 22/12/2014 Gnu B0 Tat c01010

(d) Cac khoan dau tu•

khorin kink doanh

Chung klioan kinh doanh là cac loai chang khoan dirge Tang Ging ty va cac cong ty con narn gift vi tune dich kinh doanh, tire lit mua vao ban ra de' thu Igi nhuan trong thin gian ngan. Chang khoan kin!) . doanh dirge ghi nhan ban dau theo gia gee bao gem gia mua c'ang cat: chi phi mutt. San gin IMO ban

chimg khotin kinh doanh duoe xac dinh Moo gni glic air di du phOng giant gia chang khoan kinh dearth. Du phOng giam gia chang 'Moan kinh doanh dirge lap khi gia thi truirng cua chirng khoan giam xueng Map huh giti tri ghi s6 cua chimg. San khi khoan dg phOng throe 14, nett gia thi tiarang cüa chimg khotan tang len thi khoan du phOngse dupe hoan obin. Khoan du phOng chi citron hotin nhap trong pham vi sac elm giti tri gild se ciia chang khoan kinh doanh khang \idol qua gia tri ghi sê eüa cac chirng khoan nay khi gia dinh khong co khoan du pining nito da dirge gill !than.

Dtiu tty mint gift din tigay ado haft

Dan ttr narn gift den ngay dim ban lit cac khoan clan tu ma Ban lanh dao Tong Cong ty vã cac ding ty con du dinh va ca Mid nting nam gift den ngay dao han. Dau tu nam gift den ngity dào hgn gam tien gfri ngan hang ca k9 han. Ctic khohn dau ttr nay dupe ghi 'than theo gia ggc trir di du Suing phai thu kho dbl.

Du tu grip van vao Sc don vi Iliac vii du ta veto cling ty con khang hyp ;that, cling ty

(Mn doanh, lien ket Wong Ave had, twin they phteung phrip von chti sit haw

Cho mug dich ctia bao cao tài chinh hop Inuit nay, ck khoan (tau tic Van cila Thug Cong ty vim cac don vikhac vit dau lir vao cang ty con kheng hop nhat nhir dupe trinh bay trong Thuyet mink 3(a)(1), ding ty lien doanh, lien ket khong duct hack man thee phtrung phap van cha s& h&u tiét ke tai Phu lye 6 dirge ghi nhan theo gift gee bao ggm gia mua va cac chi phi mua c6 lien g uan true dep.

Cho den truirc ngay 31 thang 12 nam 2016, sau gin nhan ban Nu, cac khoan &au tu gap vem vao cac don vi nen dirge xac clink thee gia gtic trir cli dn, phOng giAm gia khoan clan tic. Tat ngay 31 tilting 12 nain 2016, Tang Ceng ty áp Mpg Intang <Ian ve xir 19 tai child] khi xk dinh gia tri doanh nghiep tat Thong lit so 127/2014/TT-B"FCtigay 5 thang 9 nam 2014 ("Thong tic 127"). Theo do, Tang Ging ty khong trick lap dtr pining giant gia the khoim dau vu tai chink tai nay xac din') gia tri cloanh nghiep la ngay 31, thang 12 num 2016 va cac khoan du phOng dA [rich lap,truire do sau khi sü dung de bb dap ton that theo guy (lir-111_111@i hank dupe hoan nhap van bao cao ket qua hmat clang kinh doanh hop nhat trong nam. Huang dan nay dm Thong lir ,127 co str khac biet voi guy djnh cna Che de KO totin Doanh tighiep Viet Nam, thee de, can }chain dfiu lir nay &roc xac din!) theo gia gOc trir di du Stang giant gia khoan thin tic. Ne'u Tong Ceng ty trick lap, du phOng gifun gia cac khoan du tic tai chinh trot) theo climg guy dirdi thong th yang ciut Ch e do Ke toast Doanh nghiep Viet Nam, taimgity va cho nam ket Mite ngay 31 fining 12 nain 2016, du pining dau tit tai chinh dai han va 16 lay ke së tang 496

VND, thu nhap khac se giant 496 ty VND vä Igi dual] sau thue thu nhap doanh nghiep së giain 496 ty VND.

27

TONG CONG TV HANG HA! VIETNAM Thuyet minh bao cao tãi chinh hyp nhfit cho nam ket thtic ngay 31 thang 12 nam 2016 (tiep theo)

Wan B 09 — Dis1/11N (Ban hanh then Thong so 202/2014/TT-Bre

ngay 22/12/2014 coo BO Tat chinh)

( (e) Cac khoan phãi thu

Cho den truac ngay 31 Malta 12 nam 2016, cac khoan phai thu khach hang vit. cac khoan phai thu khic duet phan anh theo gia gee tr& di dv pliOng phiti thu kite doi.

Tai tigay 31 thane 12 nam 2016, Tang Cong ty áp dung twang ddn vO xer 1 tai chinh khi xac dinh gia trj doatih nghiep tai Thong tu. 127. Theo de, Tong Clang ty kheng inch lap dv phong phai thu ngan han khO del tai ngay xác dinh gia tn doanhnghiep laogay 31 thong 12 thin 2016 vá the khoan dci phOng da Inch p liar& de san khi sir dung de bit dap ten that thee quy dinh hien hanh dirge bean nhdp vim bao cao ket qua hoot deng kinh doanh hop 'That trong

Hang tan kho

Hang ten kho three Oen Anil thee gia that) han gitta gia gee và gia trj thuan co the that hi'en duet. Gia gee dirge tinh theo phuangpluip hinh quail gia quyen va the gem tat ca the chi phi phat sinh de cO &roc hang ten kho 0 dia diem va trong thal hien tai. Doi veri thanh pham ta san pham de. dang, gia gee hue gem nguyen vdt lieu, chi phi !than cling trve tiep va the chi phi sail xuat chung dirge phan be. Gia trj thuan co the that hien dircrc trot tinh djra vao eia ban tha hang ten kho trir di the khoin chi phi vac tinh de holm thanh sari pham yã cac chi phi ban hang.

Tang Cong ty vii the ding ty con zip dung phuang phap kO khai thirang xuyen de hoch loan hang ton kho.

Tai san coi dinh hint hinh

Nguyen gid

Tai sari ce dinh hut hinh dugc the hien theo nguyen giá 'iris di gia trj hao mon lOy ke. Nguyen gia tai sari ce dinh hail hinh hinh thanh do mua sail] the gem gia mua, thue nhap khau, the loci thue mua hang killing (loan lai va chi phi lien quail tore tiep do dua tãi san den vj tri va trong thai hoot hieing cho (nth dich sir dung da dy kien. Doi vai tat san c6 dinh tau hinh hinh thanh do (IL tir xay dvng ca ban theo phuang that giao Mau hoac ttr xity djrng va san xuat, nguyen gia là gia quyet man ceng trinh Nay dvng thee Quy dinh ve quail I dau hr va xtly dirng hien hanh, the chi phi kliac co lien quan trvc tiep va le phi trirac bo n'eu co. Trirang hop dir an IA !loan thanh và dua vao sir dung (lining quyet Wan chum duct ph@ duyet, nguyen giá tai san c6 djnh hau hinh dirge ghi nhan thee gia tam tinh tr.& co ser chi phi that te da be ra de co dirge tai sari c6 dinh. Nguyen gia tam tinh se' duet dieu chinh theo giá guy& toan dirge the ca quan co tham quyen phe duyet. Nguyen gia tai san c6 dinh him NMI eüa 13ien Deng duce ghi, nhan thee bao cao dinh eia doanh tighiep de ce phan hoa tai itgay 31 Mang 12 Om 2015 theo Quyet dinh 01. Cdc chi phi phat sinh sau khi Mi sari cOdjull hail hinh da dua vao hoot deng nliu chi phi situ chi:la, bac &rang va dal tu dirge ghi nh'an vac) the cao ker qua hoot deng kinh doanh hop nhat trong nam ma chi phi phat sinh. Trong the twang hop ce) the thing tninh met each re rang rang ctic ,khoan chi phi nay lam tang ci ich kinh M trong Mang lai dy tinh thu duct tir viec sir dung tai san ce dial] hitu hinh vuot tren inUt hoot deng tieu (Antall theo rilur dzinh gin ban dau, thi cac chi phi nay dont von hoa tans meit klioan nguyen gia tang thew caa Mi san co djnh heitt hinh.

28

TONG CONG TV HANG HAI VItT NAM

Thuyet minh ban can tai chinh hay nhat cho warn ket thac ngay 31 thing 12 nam 2016

(tiep then) Mau B 09 — DN/RN

(Ban haul? thee Thong tu.sa 202/2014/7741TC ngay 22/72/2014 cue Bc5 Tat chinh)

(ii) Khasi Iwo

Khau hao duot tinh thee phirang phap throng thang (Iva tren Mai gian hau dung trot tinh caa tai san cei nth hciu hinh. T1161 gian hal dung tide tinh ithu saw

nha cira 5 — 50 niim may moo va thiet bi 3 — 20 narn plmang tin veil chuyen 3 —20 'lain

•

dung cy van phong 2— 10 nam tai sari c8 dinh khac 4 —25 Mm

Trong Mm, Tong Cons ty dà thay dOl Mei gian 1616 dung tree tinh dm tau Vinalines —Trader, thuec phrang tin von chuyen, tir 15 Mm sang 7 Mm de phan anh chinh xac hen the1gian 1106 dung cita tAi sail nay. Anh liming did voi chi phi khau hao trong narn la lam tang chi phi khau hao 163 ty VN:D.

(h) Tai sari di dinh va hinh

Quy'an sir dyng dat

Quyen s& dung dAt gOin co:

Quyen sir dung dat dirge NIta mite giao c6 thu tien sir dung dat;

QL1)1611 sir dung dAt nhan chuyen nhuang hop phav, va

Quyen sir dung dat thue truec ngay co hieu lire cUa 1.,uOt Dat dai, nam 2003 ma tien thue dat dã dtroc tra trutc cho the.' han dai ban 5 nam va three ca quan co Main quyen cap giay cherng nhen (men sir dung dat.

Quyen sir dung diit kheing co thili him xac dinh duve the hien thee nguyen gia va khong kith) hao. Quyen sir dung dAt c6 thiai lion xac dinh throe the,hien thee nguyen gia tth gia tri hao men hay ke.

1 Nguyen gia ban :Mu cCm quyen sir dung dat bao gem gi5 mua va cac chi phi lien quan two lip tdi viec co dirge quyen sCr dung dat. Quyen sir dung dat co 0161 xac (firth duet khau hao theo phuang phap duting Mang trong thai han sir dung dal.

. (h) Phan :ham may vi tinh

mua ceia phan mem may vi tinh mai ma phan mm nay kheing phai IA met be phim gan,ket vei phan ding cO lien pall MI dirge von hoa va hach toan nhu tai san cO dinh v8 hinh. Phan mem may vi tinh duqc tinh khan hao thee plurang phap duimg thang trong yang 2 den 10 Mm.

29

TONG C6NG TY HANG HAI VIETNAM Thuyat minh ha° cao tai chinh hp nhat cho niim kat tithe ngay 31 (hang 12 nilm 2016 (tiap thee)

MAu B 09 —DN71-IN (Bun hanh theo Thong nese) 202/2 0.1417T-BTC

ngay 22/12/2014 czia BO Teri chinh)

( But di:Mg san du cho thue

( (t) Nguyen gM

( Bat deng‘san dawtu cho (hue duerc the hien theo nguyen gin nit di gia tri hao man Itiy,ke. Nguyen gia ban dau cua bat deng /san dau tu clip (hue bao gem gia moa, chi phi quyen sir dung dat vá cac chi

( phi lien quan tryt tiep don yiec dtra tni san den dieu kin can fillet de tai san co the hoat deng theo each that dl du kien beri ban quan 12. Cac chi phi phat sinh sau kin bat deing san dau ttr cho (hue dl

( dupt dua vac, hoat d'6ngnInr chi phi stla chila va baci tri dirge ghi nhan vim bao ea° ket qua hoat deng kinh doanh hop nhat trong num ma die chi phi nay Oat sinh. Trong clic truirng hop co the ehOng

( minh met2ach ro rang rang cac klman chi phi nay lam tang lai ich kinbte trong Mang lai dtr tinh thu duet tit bat deng sari dau tic cho thud vuot tren mire hoat deng lieu chuan thewnhu dolt gia ban Mu,

( thi cat chi phi nay dime von Ilea nhis met khorin nguyen gia tang them dm bat tieing san dau tic cho thue.

(

(h) Khau hap

Khan hao throe tinh theo phuong phap iitrang Mang dua tren than gian hu dung utc tinh ctia bat deng sari dau tic. Thai gian hiru dvng troc tinh nhu saw

quyen sir dung dat 7-50 nam nha cia 5 — 30 nam

ray &pig cu ban tit dung

Xay dung ca ban der dang phan anh cac khoan Nay dung va may nuic (Aga dirge hoan thanh hoac chtra kap dal xong. Kheng filth khau hao cho xay dung co. ban der clang tong qua trinh xay dung Ala lap dat.

Chi phi tra trutc dai han

the kinh (Thank khi ca phan hot,

Gil tri li the kinh doanh phat sinh tir Vic7C cE phan haa doanh nghiep NhaNtrOc throe xiic dinh thco quy dinh tai Thong tic so 202/201,1/TT-BTC ngay 30 thang 12 nam 2011 cna B lid chinlw Lei the kinh doanh bat dau duo° phan be khi don vi duet dinh gil cho myc dich c6 Orin bOa chinh thirc chuyen del than]] cong ty er5 phan, vit dote pilau be tong they' gian 3 nam.

(10 Chi phi thue dal

Chi phi the dAt tra tut bao geittien thue dat tra trate va cac chi phi Oat sinh khae liOn quan den viec bar) dam elm viec sir dung dat thue. Cat chi phi nay divot ghi nhan vno bao cao ket qua hoat

(.. deng klub doanh hop nhat theo pi-along phap dicing tilling diya ten theri han caa hop Ching thue dat.

(iit) Cong cy vii dyng cy

Gong cy va dung cy bac gem cáo tai sari Tang Cong ty va cac cong ty con narn gii de sir dung tong qua truth hoat dng kinh doanh binh thuerng, yen nguyen gia caa mei tai sari thap han 30 trieu VND va do do kheng CIO dieu kin ghi nhan la tai sari c6 dinli. Nguyen gia caa ceng cy v .* dung cy dug° phan be theo phtrong pháp dicing thang tong Yang 2 nam.

AC

30

TONG CONG TY HANG HAT VIVT NAM Thuy& mink ban can tai chin!, hop nhat cho nam ket that ngay 31 lining 12 Mint 2016 (ti6 theo)

Win B 09 —DN/HN (Ban hanh thee Thing fir sa 202/2014/TT-BTC

ngey 22/12/2014 cue 11ç3 TO! chinh)

Chi phi sera chita, boo td tai salt ca dInh

Chi phi sna chtia, bao tri tai san bao gem cac chi phi chinh pliat sinh theo dinh trong suet thin gian sir dung cent tai sem. Cac chi phi nay duct gni nhan ban dau thee nguyen giá vá dirge phan bei vdo bao cao Let qua boat deng kinh doanh hap nit& theo phacrng phap throng thang gong yring 3 nam.

Chi phi frit fru& khdc

Chi phi tra truerc khac dugc ghi Mien thee gia g6e va phan be, vao bao cáo ket qua hoat deng kinh doanh hgp nhAt theo phuang phap direrng Mang trong Yong 2 den 3 nain.

(I) Cac khoan phai tra nguti ban va eat khoin phãi tni khac

Cac khoan phai tra ngtreti ban va khoan phai tra khac the hien thee nguyen gia.

Dty pheng

MOt klican dv pheing dugc gin n1141) nu, do ket qua cent met sr kin trong qua khir, Ten Ceing ty va cite ceng ty con c6 nghia tai, lio4c lien diai co the trerc unit met each dang tin ally, va

(1. chac chan se lam giam sat Um lgi ich kinh t'e trong tuang lai de thanh loan the khoan no pliai tra do nghia vg do. Khoan dkr pining duo: xtic dinli bang each chiet khau deing tien dg Lien phai tra trong thong lal vol tY le chiet khau truerc time phan anh danh gia cCrn MI twang a Mai diem hien tai ye gia tri then i gian cOa tin va rui ro cu the cna khoan ncy

Vein gap

(i) Von gop tit Chink ph ii Viet Nant vao ale cong 4, con la clic con ty TNHH MOt thanh vien : ( ctia Tong Cling ty

( G6p vein tir Chinh pliet Viet Nam vao cac cong ty coil la cac cling ty INHH Met MAIM vien cna Teng Cong ty duet ghi nhan yao tai khoem von kinh doanh cua Tong Cana ty dga tren cac quyet dinh cUa

( Chinh phi cho phep Tong Cling ty co Ruyan trgc tip din din quyen se hen cern Nha nuac trong cac ding ty con trong cac trueing ligp cv the.

(it) Thay di van gop,kki thyt hitn Co phan hots cdc cling ty con la ctic cang INHH MOt thank viett ciia Tang Cling 4, Kin cac cong ty con IA cat cong ty TM-1H Met thatill vien ciaa Tang Gang ty thgc hien viec ce phan boa ye ghi nhan tang hay giam. on thee gin tri.doanh ,nghiep dugc dial) gin hit khi c8 phan 116a thee cac quyet dinh phe duyet dm cap co quan cant cp.iyen, Teing Cong ty clang ghi nhan thay doi tuang gng trong von gap cua Tong Cong ty.

31

TONG CONG TV HANG 1-14k1 Vita NAM Thuyih minh MU) cao tin chinh hop nhAt cho Minn kec.t thfic ngily 31 thang 12 mint 2016 (tiep then)

B 09 — DN/HN (Ban /iaith theo Thong hrsd 202/2014/77-13TC

(way 22/12/20.14 czia BO To" chinh)

(o) Thuet

Thu4- thu nhap doanh nghiep filth tren Igi nhuan hocI bap [Mgt cUai Pain bao gii thue thu nhap hien hanh va time' thu &tap hoan lai. Thu e thu !Map doanh nghiep dirge ghi nhan trong bat) ea° ket qua boat dOng kin!) doanh hap that 'weal trubtig hap ea Gee khoin thue thu :Map lien quart den cale khohn mac dirge ghi nhan thang vao vein chi] set hau, thi khi de, die klioan thus thu nhap nay cling dirge ghi nhan tháng veto von chit sia hiru.

Thue thu nhap hien hanh In klioan thue dg kien phai map dim ben thu nhdp chju thug trong nam, ser dung cac mac the suat co hieu irc tai ngay ket thou kY ke foal) Warn, vá cac kboan diet] chinh thue phai neip lien quan den nhang narn tank.

Thue thu nhap hoan lai dirge tinh then phtrung pilaf) bang can di ke man cho die client) Lech tarn then gifi•a gia trj ghi so cho [nue dich bao cao tai chinh va gia trj sir dung cho mae dich tinh the Qua cac khoan mue lei sari vá ng plied tra. Gia tri cna thue thu nhap hoan Iti dirge gill nhan dua tren each thac dg kien thu Wed hot: that+ toan gia tr ghi sei eta cac khoan ,inte tai sat. va rig phai tra sir dung cac mac thue suat 06 hieu lire Ileac ca ban có hieu lire tai ngily ket thew k ke toan nam.

Tai san thue thu nhap hoan lai chi dirge ghi nhan trong pham vi elide chan en de Igi nhuan tinh thue trong tuang lai de tai san time thu nhap nay ,e6 the sir dung dirge. TM san thue thu nhap hotin lai dirge

giarn trong pharn vi khong con ehac chan la ode Igi ich ve thug quan nay se sir dung dirge.

,(p) Doanh thu vA thu nhAp khac

(i) Doanh thu hrin hang

Doanh thu ban hang dirge ghi nhan bong bto cáo ket qua hoat dOng kinh doanh hap nhat khi phan (

On rUi ro va Jai ich gan lien vai quyen ser hau sari pham hoc hang hod dirge chuyen gido oho riguti inua. Doanh thu khong dirge ghi Ethan nu nliu• co nhcing yeu tE khong chae chan bong yeti lien quan tbi kha ming thu hoi cac khofin phãi thu hoe lien quan tad kith nang hang ban bi tra !al. Doanh thu hang bin dirge ghi nhan then se thuan sau khi ea trar di so ehiOt klidu giarn gia ghi ben boa dan ban hang.

(ii) Cung cap tqch VI4 von nii hien va clro thue (du

Doanh thu cung cap dich vu cho thue tau chuyen dirge did nhan trong bao coo ket qua hoat deing kinh doanh hap,nhat then tien dO holt) thank Tien do holm thimh dirge xac dinh dna tren tY l phan tram (%) gigt so ngey da phat sinh etia hanli trinh so vOl tong so ngay mite tinh cila ca hanh trinh. Tong so nay:rite tinh cUa ca hanh trinh la ten se theri gian can Oil& de tau hat clau di chuyen tO vi tri hien tdi de teri_diem 'Man hang vt.sau do, den Gang du hang. Doanh thu khang dirge ghi nhan neu nhu co nhtIng yeu to khOng chile chan trong yen lien quan toi kha nang thu hi cac khoan phai thu.

Doanh thu cung cdp dich vu cho time tau dinh ban dirge gill nhan trong btio etc ket qua hoat dens kinh doanh hop nhat then pligang phap duenig thang dim vao theri Ilan ena hap deng time. Doanh thu khong dirge ghi nhan trong tiled gian dinh time dirge quy dinh trong hap dong thue teni dinh ham

(in) Cung cap dich vi (laic cring hien vri dick vy kink

Doan!) thu cung cap dich vn dirge ghi nhan trong bdo ctio ket qua boat deng kinh doanh hop Midt kin djch vii,dugc cung cap. Doanli thu kitting dupe ghi nhan nAu nhu co nhang yeu to kheing ehae chan trong yeti lien quan toi kha nang thu hoi cac khoan phai thu.

32

TONG CONG TV HANG HA! VIVT NAM 4 Thuytt minh bao cáo tai ehinh lnyp nhat eho Warn tat thue ngity 31 thing 12 niim 2016

(tip theo) Mau 13 09 — ON/FIN

(Bon hanh then Thong (t so 202/2014/TT-BTC ngay 22/12/20.14 c6a 130 Thi chintz)

(iv) Dowd, Mu cho thu'd

Doanh thu cho thuotai sail throe gill nhan trong bao ado Wet qua befit dang kinh doanh hop nhAt thee phut-mg phap duomg tilãng dna vao tha.i han dm hop &mg thue. Cat; khoan hoa hang cho time throe ghi nhan. nhu IA met be phAn Ithpthanh coa tong doaith thu cho time.

Thu Ithlk tit Han IN

Doanh thu tü tien lAi dime ghi Ilhn theo tY le Wong !Mg vol thai gian dtra tren sa dir giie va lal stAt áp ding.

(vi) Thu tank ta ca tat

Doanh thu tü e6 tire throe ghi nhan khi quyen nhati,c6 tire throe xae lap a the, bfing ca phieu khong dirge ghi nhan IA doanh thu hoat clang tai chink Co tire nhan duct liOn quan den giai dean truire khi mua khean dau tic duct gui giam vao gia tri en se eQa khoan dfiu tic.

(q) Cie khoan thanh than time hoat flOng

Cac khoan thanh than thue boat tieing duoc ghi nhan trong bao cao ket qua heat (Xing kinh doanh hop nhat thee plitrong phap dinlmg thang Oa vac) thoi han cUa hop dang dine. Cac klioan lioa hang di thue dirge ghi nhan trong bao cao ket qua hoat deng kinh dearth hop That nhu là met be phan hop thaith cUa tang chi phi thue.

Chi phi vay

Chi phi vay duct ghi nhan la chi phi trong nam khi chi phi nay phat sinli, ngoai trCr truemg hop chi phi vay. lien quan den the klioan vay cho nme dich hinli thanh tai sari du dieu kien van Itha chi phi vay thi khi d6 chi phi vay së dirge vOn hoa va dirge ghi tho liguyen gia cac tat sari nay.

•Cac hen lien quan

(lac ben &roc coi là ben lien quan dia Tang Ceing ty va cac cOng ty con nett met ben c6 kha nang, truc,tiep hoe gian tip, kiem scat ben kia hoije gay Anti hthang clang ke ter; ben kia trong viec ra eac guy& dinh tai chinh va hoot deng, hoc khi TOng Ceng ty va cac ding ty con va ben kia cUng chit] Sr kiem sok chung lioac Anh haertig dang ke ehung. Cale ben lien quan co the IA cat.: cang ty hoe cac ca than, bao gam ca the tharth vien gia dinh than can cOa cat ea nhan dirge col la hen quail.

:41

33

TONG CONG TV HANG HAI VitT NAM Thuyet minh bao cao ti chinh hop nhfit cho näm ke't thóc ngay 31 thang 12 aim 2016 (t4 then)

Mau B 09 —DNBIN (Ban hank Ikea Thong tie so 202/2014/TT-BTC

ngay 22/12/20.14 clia B5 Tai chink)

4. Cac giao dich quan trong

(a) Cac cong ty con giãi the trong n5m

Trong nam 2016, cac cling ty con sau day da bean thinh the tyc giai the:

Truemg Cao (tang righe Hang NU Vinalines; Celia ty INHEI MTV Sim chin va Die') vu tau hien Vasco, met cong ty con dm COng ty CO phan Vn tai Wen Viet Nam.

Ta sankng phai tra) than cfia ctic cong ty con nay tai ngay gial the nhu saw

Tien VA cac khoan tuong throng tin

Trutng Cao d5ng nghe Hang hill

Vinalines VND

40.565.716.604

Tang VND

40.565.716.604

Cong ty Thiffi MTV Son chitu va Bich vy

Tau hien Vosco VND

Càc khean phai tint ngan ban 152.449.292 61.358.100 213.807.392 Di pheng phai thu ngtin han kite doi (151.049.800) (40.000.000) (191.049.800) Tài san ngan ban khac 10.000.000 10.338.744 20.338.744 Xtly dung cabin du clang 5.595.816.190 5.595.816.190 Na ngem han (346.159.200) (166.557.074) (512.716.274)

Tai san/(nci phai tra) thuan 45.826.773.086 (134.860.230) 45.691.912.856

34

TONG CONG TY HANG IIA1 VICT NAM Thuytt mirth bao cao tãi chinh hop nhat cho nam lett dine ngay 31 thang 12 narn 2016 (tip theo)

Mau B 09 DN/IIN (Ban hanh then Thting nr sd 202/2014/7T-BTC

;way 22/1212014 cif° BO Thi chin/)

(h) Thanh 19 cong ty con

Trong nam, Tang Ging ty da thoai mOt phan von tai Hop Mc lao dOng quElc to, theo do, khoan dâu tir vao cong ty lien ket. Viec thorli van nay throe had) toan

cOng ty con la Cting ty Co phan Vdn tai bien và cong ty con nAy• doge phan loai sang ddu to Wm nho mOt giao dich dumb 19 or:mg ty con.

Ng pita' tra thuan end cong ty con nay tai rigay thanh 19 rdur saw

SO teen VINT/

Tien ye cac khoan Wang throng tien Cdc khotin ph ái thu ngan hr Do phang phai thu ngtlii ban khe 461 .1-4Ang ten kho Du plleng Main gio hang ten kho

san ngan han khtic Phai thu dai han Tai sari co dinh huh hinh - Nguyen gia Tai sdn cid dinh hOn hinh - Gia tri Iwo mon by ke Tai sAn c6 din!) vo hinh - Nguyen gia Tai sAn ce dinh vo hinh - Gia tri hao mon Ely ke Xay <long ccr ban der clang Cac klioan dau tu• dal ban khac Chi phi tra trutc dal flan No ngAn han Vay va no dii han

No phdi•tra thudn

Giant phan sor him ctla Tang Cling ty trong gid tri ghi se dm no OM tra thuan cOa &Ong ty con tai ngay thanh Lai thudn tir thanh 19 cring ty con

Tien thu tir thanh 9 cong ty con

Khodn 'den giam do thanh 19 ding ty con

73.563.919.602 107.153.203.558

(9.666.978.975) 39.951.829.402

(384.098.800) 10.903.514.303

521.975.000 1.462.914.335.504 (646.700.836.351)

25.717.044.904 (6.172.677.657)

52.556.750 8.060.469.900

32.771.850.944 (718.775.820.046) (463.798.892.236)

(83.888.604.198)

(11.621.279.418) 43.265.459.418

31.644.180.000

(73.563.919.602)

Khoan tin thuan mAt di do thanh 19 cOng ty con (41.919.739.602)

35

TONG CONG TY HANG HAI Vitt NAM 'fluty& minh boo So tai ehinh hop nhAt eho nam Ite't tithe ngily 31 thang 12 natn 2016 (tien then)

B 09 — UN/FIN (Ban hanh Theo Thong iwsO 202/20.14/71-11TC

ngay 22/72/2014 caia BO Tin oath)

( (e) Chnyen Watt cling ty Con

Trong ndin 2016. Temgr Cong ty chuyen giao 15.070.809 cg phan caa Ceng ty C phan C:ang Nha Trang, tam% Ung v&i s tien 150.708.090.000 VND,tinh theo gá ggc cita khoim °tau tir nay cho Uy ban Nhan dan Tin') Khanh theo Bien ban chtlyen giao quyen di i Wen cha sex hat vet) ngay 14 thane 4 main 2016. llga thco lwang dein cUa Cong van so 3593/13GTVT-QLDN new 25 thangp narn 2015 dm 136 Giao thing Van tai ve viec xix tai chinh lien quail den chuyen giao COng ty CO phan Cang,Nha Trang, Tang Ging ty ghi giam Von gap trong Vrin ch6 sey litru \Jeri s6 lien Wang (rug voi

,giti gee cart khorin din tic. Tin sail thufin caa cong ty con nay tai ngay chuyen giao nhis sau:

VND

Tin va cac khoan Wang throng tin 9.322.267.714 Cac khoan dau tic nga41141) 49.800.000.000 Cac khoan phai thu ngan11411 11.999.370.772 Dcr phong phai thu ngan11411 kilo del (1.108.287.737) Hang ten kho 10.676.205 Tai sat) ngan han kliiic 740.318.043 Tai sari c6 dinh hrru hinh - Nguyen gia 290.488.415.077 Tai san ce) dint) hun hinh - Gia tri hao mon lay ke (100.727.746.127) Bat dcwig sari dau tic - Nguyen giit 20.668.542.954 Bat d6ng situ &au tic- GiAtrj hao men lily ke (13.487.199.361) Xay thing co ban do clang 200.881.818 Chi phr tra lathe dai han 618.949.735 Ng ngan han (23.350.167.941)

Tin siin thulin 245.176.021.152

Tuung (mg

VND

Von GS phan 245.390.490.000 L6 lay ke (214.468.848)

245.176.021.152

11. 36

TONG CONG TY HANG HAI VItT NAM Ttfilyet minh hao can FM chinh hçrp nhat cho nam ket tit& ngay 31 thang 12 mini 2016 (tiep then)

Man B 09 —DN/HN (Ban henh Theo Thong 1w so 202/2014171-BM

tiga. y 22/12/2014 curl Bt5Thi chink)

( 5. Tien va cac khoin fining diving tin

31/12/2016 1/1/2016 VND VND

(da dieu chinhlaD

Tien mat 18.440.314.442 20.232.413.289 Tien gi1ri ngan hang 985.498.290.129 859.176.529.545 Cac khoan tuang throng tin 1.496.551.719.813 3.130.599.686346

2.500.490.324.384 4.010.008.629.180

Tien va eau khoan ttrang throng tin tai ngay 31 than 12 nam 2016 bao g6m 36.694 trieu tiND (1/1/2016: 35.329 trieu VND) kheng sTut sang de sir dyng do bi phong tea.

6. Cac khoan tiAu ttr tai chinh

(a) Du fir nAm gin den ngay dao hnn

31/12/2016 1/1/2016 VND VND

(da dieu chinh Ind)

Dau tu 116 giii: den net)/ dao ban — tvgin lion Tien girl co Id/ hull 2.671.945.189.255 1.213.067.801.809

t•

37

e- e— e— e— e— r r r a a a ..... a ..•••• +nis aft, aee,

TONG CONG TV HANG HAT VIVT NAM ThuyEtrninh blio can tai chinh hop nhat eho näm kEt fink ngay 31 thang 12 aim 2016 (tip theo)

Mau 09 — DN/11N (Ban hanh then Thong nesa 202/2014/IT-Bit

twit), 22/12/2014 cna BO Tai chin)

(b) Dau tu vao cOng ty con

Dia chi

% s& hilt và quyen

bieu quyet

31/12/2016

Giá gEc VND

% sit hilt va quyin

Dv phoug biEu guy& VND

1/1/2016

Giá goe VND

Ma (lieu chiral 130

phimg VND

(da Heti chilli] 140 Cone ty Xuat nhap khan Vat tic Duemg bien (4) HA Ne1, Viet Nam 100% 15.725.468159 100% 15.725.468.159 (15.725.468.159) Cong ty TNHH MTV Cong nghiep Tau thtly CA Mau (44) CA Mau, Viet Nam 100% 7.844.789.444 100% 7.844.789.444 (7.844.789.444) Cone ty TNHH Met thanh vien Van tai Vièn dining Vinashin (**) HA NeT, Viet Nam 100% 414.281.112.713 100% 414.281.112.713 (414.281.112.713) Cana ty Co phAn Van tai Thenh ph8 He) Chi Dan khi Viet Nam (") — Minh, Viet Nam 51% 51.000.000.000 51% 51.000.000.000 (51.000.000.000)

488.851.370.316 488.851.370.316 (488.851.370.316)

(4) Tai ngay 31 thing 12 nam 2016, Coma ty Xuar nhap khau Vat tic Duong hien, met cong ty con cha Tang Cana ty, Clang hoan tat thU tuc phet San. Do kh8ng the thu thap thOng tin tai chinh cUa ding ty con nay, Tema Cling ty hach toari khoem dau tu vao cong ty con nay theo gin. gem.

(44) Vat) cac ngay 8 thang 12 narn 2015, 10 than 12 nam 2015 va 25 thang 12 nam 2015, Tea an Nhan dan Thanh phe He Chi Minh, Tem an Nhan dan Thanh ph6 HA Nei VA Tea An Nhan dAn Tinh Ca Mau da tan het tien hanh met thU ttic pha san deg vol Ceng ty CO phan Van tai Dan khi Viet Nan) ("Cane ty Falcon"), Cong ty TNHH Met thAnh vien Van tai Vien Ducmg inashin ("Cling ty V inashinlincs") va Cling ty TNI-11-1 Met thanh,vien C8ng nghiep Tau thUy Ca Mau ("Ong ty CNTT Ch Mau"), ha cong ty con ciia Temg (Tong ty, vOi tY10 so hem IAn brat la 51%, 100% va 100%. Ke tic eau ngay nay, theo Cling van so 9354/F3TC-CDKT ngay 7 tang 7 nam 2016 cua B8 Tai chinh, quyen kiem soat cita Tong Ging ty (01 yeti cac °Ong ty con nay kheng cem ducc ,dAy nhir deg veri ode Gong ty con thong thignur khtic vã vi vay, khong cell them man dieu kien ghi nhan lit,cOng ty con the() quy clinh cua chuan mut va che de ke toan hien hanh. Do do, Tong Gong ty hach roan ea° khoan dau tic vao cac cong ty con nay theo gia gem.

38

e- r e- r r - ea ea ea fa "O., pm, ,••••, .4001, ••••••, Atis AMP, .111is /PIN,

TONG CONG TY HANG IHAI VDT NAM Thuyet minh hie cao tai chinh hcfp nhat cho nam Ut that: rigity 31 thang 12 mint 2016 (tip theo)

(c) Du ttr vat) ding ty lien doanh, lien ket

MA. u B 09 — DNIFIN (Ban hank thee ThOng tic s3 202/2014/TT-BTC

ngay 22/12/2014 czia BO Tai chinh)

-Dia chi so- him

31/12/2016

% quyOn Gi5 goc/GiA tri tau the() phu-o-ng phhp

quyet von chE sir him VND

so' heti

1/1/2016 610 g6c/Gia tri

% quytn thco phtro-ng phap bleu gullet von chE so- hitu

VND

Can ty CO phan Tu van Xay dune Cone, trinh Hang hai Ha Ntai, Viet Nam 49% 49% 17.968.106.113 49% 49% 21.244.036.562

Gang ty C6 phan Dich vu Van tai & Thacmg mai (Transco) Hai PhOng. Viet Nam 33% 33% 39.451.328.138 33% 33% 38.384.784.034

Craig ty 06 phan Hop tac lao,dOng \Hi nuac neoai Hai Pilling, Viet Nam 25% 25% 4.975.820.508 25% 25%

Ging ty C6 phan Cang Khuyen Lume 140 N6i, Viet Nam 49% 49% 22.032.628.391 49% 49% 20.720.011.600

Gong ty CO phan Cang Nam Can , Nam Can, Viet Nam 17% 49% 17% 49% 498.861.505

Cong ty Lien doanh Van tai QuOe te Nhat - Via , Hai PhOng, Viet Nan 50% 50% 48.266.565.462 50% 50% 47.733.856.894

Trung tam Phat Hen Nhan lac Hang hai Deng Nam A Hai [Hong, Viet Nam 0% 0% 50% 50% 3.391.070.271

Cone ty Lien doanh Dich vu Container Quoc te Ong Sai Gen SSA (SS1T)

BO Ria - Wing Tau, Viet Nam 37% 50% 93.487.157.034 42% 50% 204.015.572.367

Cane ty CO ph'an DAu tic & Thuang mai Hang hai Hai PhOng Hai Meng, Viei. Nam 35% 37% 38.121.378.578 35% 37% 9.461.054.014

Cana ty TNHH Korea Express Cang Sai Gan TP. H6 CH Minh, Viet Nam 33% 50% 46.296.031216 33% 50% 45.675.162.684

Can ty CF Cang T6ng hop Tin Vai BO Ria - Wing Tau, Viet Nam 14% 21% 21.262.852.409 14% 21% 15.997.375.773

Cone ty CO phan Tiep van Dinh Vu HOl PhOng, Viet Nam 22% 23% 19.735.737.943 22% 23% 18.150.957.168

Cong ty iNHH Tiep Van S1TC - Dinh VO Hai PhOng, Via Nam 24% 26% 153.865.625.860 24% 26% 160.132.692271

Cong ty CO phan Tau lai Cang Da Wang Hai Pining, Via Nam 27% 36% 17.258.736.635

Clang ty CO phan DOn hr Phat hien Dich vu Cang Hai PhOng Hai PhOng, Viet Nam 33% 35% 20.787.941.431 21% 22% 29.588.617.422

COng ty CO phan Logistics Cang DO Nang DA Nang, Via Nam 34% 45% 19322.390.015

C6ng ty TNN11 Du its Phat trien DO thiNgoc Vin D6m,, TP. H6 Chi Minh, Viet Nam 17% 26% 300.001.000.000

Cac khoan dau hr vao cling Ty liOn doanh, lien ket khac 66.243.770.992 53.590.295.220

629.076.070.725 968.585347.785

ngdy 31 thang 12 nam 2016, T6ng Ceing ty va cac cOng ty con khong the Hu thgp dove thong tin 101 chinh cOa inOt s6 clang ty lien ket voi gig tri ghi so cOa khoan dAu ttrtri gia 7 tY VND (1/1/2016:20 tS, VND) va do do, cac khoan dAu tu nay dirge phan anh thco gia goe thay vi dirge hgp nhat theo phuung phap von chi] sa

39

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ea. /a. ..... a.‘ "", a% al ah

TONG CONG TY HANG HA! VITT NAM Thuytt minh ban ea° tai chinh bçrp nhat eho nam ket tithe ngay 31 thing 12 'Om 2016 (fitp then)

(d) flu fir gop von van dim vi khie

Dia chi

Mâu B 09— DN/1-1N (Ban hanh theo Thong nr so 202/2014/71-ETC

ngc)y 22/12/2014 cut' B jai chi*

31/12/2016 1/1/2016 GO g6c Dy. pining Gia glic Dir phOng

VND VND VND VND (da liti`C'u chinh lai)

Nmin hang TMCP, Hang hai VitNarn Ha N0i, Viet Nam 125.055.782.411 (1.001.792.555) 127.666.602.411 (1.020.767.800) 01.mg ty TNHH Dan ttr phat trien DO till Noe Vqn Deng TP. Nd Chi Mini], Viet Nam 300.001.000.000 Dauti.r. vao cac dun vi khac 45.645.931.965 (4.198.085.868) 41.662.435.711 (15.109.011.564)

470.702.714.376 (5.199.878.423) 169.329.038.122 (16.129.779.364)

TOng Ceng ty va cac cang ty con elm-a :the dinh gia tri hop 19 cna cac khoan dau tu Lai chinh da thuyet minh tong ban cao tai chinh hgp nhat bei vi khong co gia Mem yet troll thi truerng cho cac khoan din tu nay va cac Oman mgc KC toan Viet Nam, Che dO Ka man Doanh nghiapViat Nam Hen khong co Inning dan ye each tinh giá tri hop 19, sir dung cac kyir thuat dinh gia. Gia tri NT) 19 cUa cac khoan dau tu nay cO the khac veri gia tri ghi so.

40

b

TONG CONG TY HANG HAI VECT NAM Thuyet minh bao cao tai chinh htyp nhAt cho iiirn ktt thfic ngay 31 thing 12 nam 2016 (tiep thco)

iVau B 09— DN/HN (Ban hinth theo Thong ni• sa 202/2014/TT-RTC •

ngthy 22/12/2014 con Bçi Tài chinh)

Phai thu cüa khach hang

Phiii thu cila khach hang la ding ty lien titian

31/12/2016 VND

1/1/2016 VND

drau chink h?i)

Clang ty TI HE1 Gang Quec t€Cai Mop 131.569.831.500 23.323.828.500 Cling ty CO phan Ti6p van Bien Deng 17.508.095.835 20.328.690.835 COng ty CO phan Hang heti Dong,D6 1.861.051069 1.861.053.069 COng ty CO pilau Van tai Bien Bac 4.051.551.995 COng ty CO phan Van thi Container Song DO — Cans Hai Ph/mg 3.271.865.211 3.236.585.742 Citing ty TNH11 N'irK Line V i6t Nam 3.579.097.992 3.937.318.629 COng ty CO phan Van tai hien yiship 3.754.779.629 3.754.779.629 COng ty CO phan COng nghi6p Tau thy va Van tai Can Tha 1.032.501.290 1.639.408.711 Clang ty TN1-11-1 V inalines Honda Logistics Viet Nam 1.936.779.622 1.670.081.472

164.514.004.148 63.803,298.582

Khoan phai thu thuang mai [Cr cac cOng t-yliOn quan khOng co dam bao va khOng chiu

Phai thu Va cho vay

(a) PhAt thu ve the vay ngiin hart

31/12/2016 VND

1/1/2016 VND

(clii dieu chinh 11,0

COng ty Co phan Gang Narn,Can, 2.300.000.000 COng ty CO phan Van tai Bien Rae 8.204.191.840 8.504.191.840 Gong ty CO phan VOn tai Dalt khi 6.990.226.143 6.990.226.143 Cans ty CP Tu van Xay dung COng trinh Hang hai 2.300.000.000 COng ty Hon Vi6t 1.300.000.000

17.494.417.983 19.094.417.983

Cac khoan phai thu ve cho vay ngan han khOng co tai sari dam bao, huirng Iãi sad nam MI 6%- 11,4% (2015:6% - 11,4%).

41

TONG CONG TV HANG HAI viv,T NAM . Thuy& minh bao can tai chinh hop nt cho Ham ket thtic ngay 31 OMIT 12 nam 2016 (tip theo)

Mfm B 09 — DN/11N (Bah heath theo Thong fir so 202/2014/11-BTC

;way 22712/2014 ciia B(5 Tai chin/)

(h) Phãi thu v cho vay dli }tan

31/12/2016 VND

CO'ng ty TNI-11-1C1ang Qu6c té SP-PSA (*) 362.544.930.000 Clang ty CO [Alan Van tdi Bien Bac

1/1/2016 VND

(da dieu chin h It)i)

361.257.930.000 3.800.000.000

362.544.930.000 365.057.930.000

(*) Khoan cho vay (mg vei tY le von gap cua TOng Cong ty tai Cong quec SP-PSA, met Gong ty lien doanh elm Tang COng ty, trong khoin vay 33.000.000 USD ved các co (long cUa cong ty lien doanh nay theo hyp thing vay aiding ngity 26 thang 8 nam 2008. Theo do, cac co clang gap van vao COng,ty. INHH Cane qua° to SP-PSA &Ong 9 cho cOng ty nay vay ine)t se tien ttrang ung theo t9 14 van gOp hien cO, Khoan cho vay nay huang lai suat LIBOR 6 thang + (0,8% - 1,6%)/nain, Chive horn) hi kin c6 yeu can boan tra caa ben cho vay.

9. Cac Ichuan Oaf' thu kbac

(a) Phai thu nein han ktuic

31/12/2016 VND

1/1/2016 VND

DM (Wet chinh la°

Phai thu v6' Co phA'n boa 192.110.535.809 229.017,603.256 PhOi thu ve c6 tirc va lqi nhuan &roc chia 12.357.000.000 22.889.839.568 Phtii thu tlr !ãi cho vay 69.033.507.001 130.118.113.525 PhOi thu tr Cong ty TNHI-1 Met thanh vien Van tai Vien throng Vinashin 74.032.818.962 63.493.089.734 Phai thu nhan v ien 16.783.398,527 26.976.344.875 Tarn (rug cho nhan vien 30.976.141.450 15.264.534.928 PhAi thu COng ty TNIFII-1 MTV , Ding tau Bach Wang ("Bach Dang") 47.403.075.673 46.803.671.201 Phai thu các ca nhan lien quail vo On U imii 83M 288.012.436.335 306,683.816.495 Phai thu bao hiem tau 50.292.970.367 44.566.742.394 Phut thu ye k9 arge, ky quS% 18.013.369.951 20.330.949.221 Phai thu Cong ty Lien doanh Dich v Container Quec TO Cang SOi Con 20.000.000.000 Phai thu nhan no guy' h6 try sap x.ep va Oat trien doanh nghiep 50.524.234.309 56.150.602.178 Phai thu khac 145.865.626.502 167.538.042.769

1.015.405.114.886 1.129.833.350.144

42

TONG CONG TV HANG HAT VIETNAM

Thuyet minh ha° the tai chinh him nhat cho nam ke't thtic ngay 31 Mang 12 ;tam 2016

Olen thee) Mau B 09 — DN/IIN

(Ban haul/ awn Thong 1u 's 202/2014/7T-BTC ngiry 22/12/2011 BO Ted chink)

() Klioan nay phan anh phai thu tit viee c0 plian 116a COng ty CO phan Xfiy dtmg Thming mai Dich vu Cang Sai Gan (SPTS) va Gong ty C phan Van till Dau khi Viet Nam - cac cling ty con dm Teng,Cong ty va COng ty CO phan Van tai bin va Hop tac Lao Ong Quoc te - mOt cong ty lien ket cua Tong COng ty.

Day la khoan lai vay phai tliti con lai ph/it sinh tiir nhang klioan vay &Jac clung de tAi trq cho dg An (long Tau Container 1730 TEU V22 sau ngay 30 thing 6 nain 2010, riga>, co quyat dinh diimg viec thing tau. Tau nay va cac khoan vay lien quail a- dace chuyen giao ta Bien filing sang Bach Fang vao ligay 5 tang 8 nam 2015.,Trong nAm 2015, Bien Doug da x6a khoan lai vay vai so lien 323 t9 VND phai thu tit Bach Bang theing qua viec can tric vai so dir tuong phai tra Cling ty Tai chin]) TN1-11-1 MTV Cling nghiep Tau thay.

KlioOn nay phan anh phin thu di voi cac ca nhan lien quail den da An mua U n6i 83M do 1141111 vi co 9 lam trai quy dinh cua NhaNixac ye quan19 kinh te gay hau qua righiem trong cho lông COng ty. Can cir thee Quyet dinh thi himh On clan sg sO 65/QD.CT14A ngay 24 thang 10.nain 2015. cua Cue Thi hanh an dan sg ThAnh pho HA Nei, cac bi cao phai lien dai &el thuang cho Tong COng ty s8 tien thee phan quyet cUa tOa On, dOng thai con phai chit] Iài suat tren so tien phAi be] thaang chira thi hanh On thee mire Iäi suit ca ban do Ngan hang Nha Nuiirc quy dThh.

Khoan nay phan anh phai thu tin bao hEm caa cac dun vi trgc thaec TOng COng ty dôi vai cac COng ty Bao hiem Dau kill khu v.gc Duy'en Hai, Cling ty 135o hiem Lido Minh Ben Thanh va COng ty Bao hiein Bao Viet Kiel] Clang.

(b) Phai thu dal ham kink

31/12/2016

1/1/2016 VND

VND (da ditu chinh 140

Phai thu ve ky cage, k9 qu9. 36.414.023.649 12.520.292.112 Phai thu cac klioan tra hO 35.368.799.086 Pita' thu kliac 6.836.887.977 10.910,529.601

43.250.911.626 58.799.620.799

43

TONG CONG TY HANG HAI VItT NAM Thuyet minh Ittio cat) tAi chinh hop nInit cho nam ket that' ngay 31 thang 12 mim 2016 (tien theo)

Nth 09 — DN/HN (Ban honh theo "Mang itt sO 202/20)4/1T-Bir

ngzio,, 22/12/20)4 nth B Tai chinh)

10. Hang eon kho

( ,

(

( Hang inua clang di

31/12/2016 Chi geic D0 pining VND VND

1/1/2016 Gia pie I) ll phone, VND VND

(thi dieu chinh 411)

tren &long 1.957.755.536 - 13.877.829.290 Nguyen vat ligu 369.360.954.831 (1.266.688.258) 421.660.786.484 Cong cii vã dung cy 32.053.206.650 - 19.768.195.724 Chi phi sari kulit kinh doanh do dang 25.069.603.004 1.776.993.566 Hang hoa 57.793.681.848 32.802.775.421 (384.098.800) Hang giri di ban 11.352.702 11.352.702

486.246.554.571 (1.266.688.258) 489.897.933.187 (384.098.800)

Trong hang tan Rho tai ngay 31 thang 12 nail) 2016 co 7.587 trieu VND hang tiin kho (1/1/2016: 1.597 (rigu VND) duqc gin nhan the° gia tri thud') co thg thut hign dirge.

44

11.

r- r r^a ea

a a a AIN • as as as as •••••,, la% -a5IN. .10N

TONG CONG TY HANG 1-1A1 VIETNAM Thu34t minh bao can tni chinh hnp nhAt the nain ke't thin npity 31 thing 12 nam 2016 (t4 then)

Min B 09 —DN/HN (Ban hbnh then Thong tie sa 202/2014/77-BTC

ngay 2E12;2014 cna BO) Tbi bath)

Tai Wan c dinh hilt hinh

Nguyen gia

Nti a cum VND

May mac VA thiet b.! VND

Phuirng tien vin chuyen

VND

Own ckt van phong

VND

Tai sin co dinh khac

VND TOng Ong

VND

SO du dau nam — da di@ti chinh la 6.083.451.619.618 1.962.950.534.026 29.299.050.283.397 330.647.951.948 41.865.950.458 37.717.966.339.447

SO du- dal' nom — theo bdo cdo tru-Or day 6.115.140.621.598 1.961.685.954.397 28.789.544.553.424 330.302.611.498 41.865.950.458 37.236.539.691.375 ' Didu chinh hdi (Thuyat minh 36) (31.689.001.980) 1.264.579.629 509.505.729.973 345.340.450 479.426.648.072

Tang trong nain 4.885.485.092 77.275.742.125 54.032.230.617 4.797.828.590 384.859.726 141.376.146.150 Chuyen tir xSy dyng co b5n del dang 72.038.504.753 117.688.111.044 33.346.531.658 9.566.283.237 229,276.909 232.868.707.601 Phan loai lai (69.286.746.738) 249.077.417.742 (178.510.300.128) (1.280.370.876) Phfin loai sang hang ton kho (1.152.518.819.589) (1.152.518.819.589) Thanitly (21.089.811.721) (139.445.397.541) (156.070.018.754) (634.400.216) (336.010.656) (317.625.638.888) Xea sO (1.595.901.104) (53.043.766) (1.648.944.870) Giarn do dieu chuyen, giai thanh I ca.c cone ty con (327.661.238.884) (14.651.465.362) (1.408.210.641.245) (872.650.810) (2.006.754.280) (1.753.402.750.581) (3op von vao cong ty khac (7.813.845.445) (7.813.845.445) Dieu chinh nguyen gia do quyet roan giã tri ding trinh (3.208.424.701) 5.158.792.495 1.798.382.841 374.234.259 (877.015.106) Dieu chinh nguyen giã do quy& loan vein vay QUA (49.522.226.068) 33.781.107.691 (42.908.917.898) (58.650.036.275) Cat bi@n dOng khac (1.038.922.525) (27.609.757) (564.385.000) (54.600.000) (1.686.017.282)

SO du ell& nam 5.751.259.084.460 1.939.661.960.292 26.945.854.700.147 122.405.428.982 38.806.951.281 34_797.988.125.162

45

'r --Cc'.

e— ps r- /- e— //•••• raft re, ,•••••

TONG CONG TV HANG RAJ VIETNAM

Thuyet minh bao ctio tai chinh hop nhet cho nail] ket thin: ngay 31 thung 12 Mint 2016 (tip theo)

Dung ca v5n phong

VND

Mau B 09 — DWILN (Ban ha nh then Thong ttr so' 202/2014/17'-BTC

ngay 22/12/2014 cita B Teti chinh) Tài sãn

co dinh khac 1.6n'gel°g VND AN

May nuic vh

Pluming tin Nha cfra

thiet bj

van chuyen VNO

VND

VND

Gia trj hao men lay 14

S6 du du nam — da di5u <Minh jai 3.124.456.228.189 1.257.465.843.351 12.778 967.029.101 237.814.993.356 25.163.055.111 17.423.867.149.108

So chr clau nom — theo btio cao tru-ac cloy 3.136.864.303.006 1.252.849.832.815 15.215.860.365.415 236.397.417.175 25.163.055.111 19.867.134.973.522 Dizt chinh hal to (Thigat mink 36) (12.408.074.817) 4.616.010.536 (2.436.893.336.3)4) 1.417.576.181 - (2.443.267.824.414) Khali hao trong nAm 262.879.893.916 147.548.130.867 1.996.170.622.105 10.848.426.019 2.604.761:273 2,420.051.834.180 Thanh.19 (11.565.455.915) (2.833.347.690) (151.845.163.278) (634.400.216) (342.223.655) (167.220.590.754) X6a s5 (1.570.983.154) (41.762.758) (1.612.745.912) Phan toai lai (41.796.324.174) 161.922.788.790 (118.794.625.206) (1.331.839.410) Phan Ioai Iii sang hang ton kho (465.441.572.356) (465.441.572.356) Giamdo dihu chuyan, giái the, thanh 19 bac cOng ty con (109.285.063.494) , (3.288.656.609) (633.909.764.004) (760.080.571) (185.017.800) (747.428.582.478) Gap von van Long ty kink (6.816.378.189) (6.816.378.189) Di6u chinh khhu hao do guy& than van vay ODA (93.182.203.411) 12.340.160.725 (42.942.037.637) (123.784.080.323) Cab bi6n dOng khac (507.620.811) (24.842 433) (72.179.750) (604.642.994)

S5 du nu& nam 3.171.224.795.320 1.357.070,803.312 13.691.273.780.386 85.532.275.745. 25.908.735.519 18.331.010.390.282

Cia trj con lai

S6 du du nam — 55 di5u chinh lid 2.958.995.391.429 705.484.690.675 16.520.083.254.296 92.832.958.592 16.702.895.347 20.294.099.190339 SO du cuei Flans 2.580.034.289.140 582.591.156.980 13.254.580.919.761 36.873.153.237 12 898.215.762 16.466.977.734.880

Trong [Ai san c6 clinh hrru hinh tat ngay 31 thing 12 Ram 2016 65 cac tai san 66 nguyen gia 1.741.133 tri6u VND cia khan hao ht nhung v.An ang thrcyc sir dung (1/1/2016: 1.473.723 trieu VND).

Tai ngay 31 Mang 12 Flinn 2016 tai sari ea dint) hiru hinh co gia tri cOn 10i la 8.828.066 trieu VND (1/1/2016: 9.820.593 tr* VND) dutsc he chap tot ngan hang d6 ban

clam oho cric khotin vay cila Ton?, Ceng ty va cac ding ty con.

46

a3/41 a3/4 .3/43/4 a3/4 0, .o.1/4 ./e".. r r r r r r r

TONG C6NG TV HANG HAI VIVT NAM Thuytt minh ban can tai chinh hop nhAt cho nam ket that ngay 31 Mang 12 Ram 2016 (tier) then)

IVIau B 09 - (Ban hanh the° Thong he so 202/2014/TT-BIC

ngby 22/12/2014 cna BO TOt chinh)

12. Tai sin dr dinh vo hinh

Nguyen gia SO du du nam -da diet; chinh lgi

Quyen sir dung dat VNI)

524.767.681.747

Ph'in mtm may vi tinh VND

53.692.646.292

Khac VND

14.074.822.511

Tiing cOng VND

592.535.150.550 SO chr {tau ninn -luau boo ctho inrac tidy [ .19izi chinh hal ta IThuyt minh 36)

615.943.555.323 53.692.646.292 14.074.822.511 683.711.024.126 (91.175.873.576) (91.175 873.576)

Tang trong nam 820.887.428 1.510.116.800 2.331.004.228 Chuyen tic xay dung co ban ch.'r clang 60.575.527.000 2.538.649.990 72.000.000 63.186.176.990 than do dieu chuyen, alai the, thanh 19 cOng ty con (25.594.044.904) (123.000.000) (25.717.044.904) X6a se& chi phi Ii vay duoic von haa (127.416.726.444) (127.416.726.444) Cac bien Ong khac 1.747.776.738 1.747.776.738

86 du cu6i nam 433.153.324.827 59.366.189.820 14.146.822.511 506.666.337.158

Gid En boo mon hiy lie So du clan ohm - da dieu chinh lal 53.002.516.360 45.735.691.114 14.054.822.493 112,793.029.967 SO dit du niron - theo hitho Ce70 try 6.c. day 52.604.790,831 45.735.691.114 14.054.822.493 112.395.304.438 Then chink hOt to (Thuyit ininh 36) 397.725.529 397.725.529 KhAu hao tronn narn 2.621.195.870 3.825.102.534 23.904.760 6.470.203.164 Giant do den chuyen, giai the, thanh 19 ding ty con (6.126.757.659) (45.919.998) . (6.172.677.657) Cac hien d6ng khdc 1.747.776.738 1.747.776.738

S6 du cuOi nam 49.496.954.571 51.262.650.388 14.078.727.253 114.838.332.212

Gia Ell can lui SO du dAu nam - da dieu chinh Igi 471.765.165387 7.956.955.178 20.000.018 479.742.120.583 SO dtr cuoi Mtn 383.656.370.256 8.103.539.432 68,095.258 391.828.004.946

Trong taj sari c6 dinh vO hinb c6 cac tai san v6i nguyen gia 59.079 nhtmg van dang Ape sir dung.

Tgi ngay 31 tilling 12 nam 2016 cdc tai san co dinh vo hinh ce gia tr cho cac khoan vay cOa Tang COng ty va cac cong ty con.

then VND dà duvc khau hao het tgi ngay 31 thing 12 nam 2016 (1/1/2016: 54.559 trieu VND),

j con 1g1 ia 100 trieu VND (1/1/2016: 13.590 trieu VND) duo.° the chap tai ngan hang de dam bao

47

TONG CONG TY HANG HAI VIP' NAM Thuyet mirth bio cao tAi chinh hop nhit cho (tip theo)

nani ket thine ngay 31 thing 12 nim 2016

Mau 13 09 — DN/IIN (Ran hank theo Thong tic so 202/2014/TT-LTC

ngity 22/12/2014 tau BO Tal chink)

13. Mit Ong san du tu• cho thue

Nguyen gia

Quye'n sir dung dal

VND Nha cira

VND Tiring cling

VND

du nam — da diem chink lal 255.797.525.808 327.120.038.308 582.917.564.116

S a du. clan mini—Ike° boo cdo trzroc {Ely 255.797.525.808 578.493.662.544 834.291.188.352 Dieu chinh ho! to (Thuyet minh 36) - (251.373.624.236) 051.373.624.236)

T5ng trong nan 145.000.000 145.000.000 Giam do ban doanli lighiep/chia tachigiai the/thoai vein (20.668.542.954) (20.668.542.954) Cac bien dOng kliac (4.631.897.675) (4.631.897.675)

SS du cuS1 11AITI 255.942.525.808 301.819.597.679 557.762.123.487

Gia irj hao mon lay ke

dAu nam — cia Mau chink !al 5.402.824.081 173.049.308.466 178.452.132.547

Sa dyt <Mu nook --,theo bOo coo trurk tidy 5.402.824.081 134.245.021.313 139.647.845.394 Dieu chinh hoi to (Thuy& minh 36) 38.804.287.153 38.804.287.153

Khati hao trong nlrn 6.133.562.024 10.941578.931 17.077.140.955 Clam do ban doanh tighiep/chia tach/gini thelthodi (13.487.199.361) (13.487.199.361)

SS du mien Elam 11.536.386.105 170.505.688.036 182.042.074.141

Cia trij con li

SO thr du n5ri — di dieu chink lai 250.394.701.727 154.070.729.842 404.465.431.569 So du can nain 244.406.139.703 131.313.909.643 375.720.049.346

Bat (ging sari dhu tu cho thie ca Tang Cong ty va cac Gong ty con phan anh gia tri cua (i) Trung tam Thong tin Thuang mai Hang hai Quec Se Ha Nei (Ocean Park) dang sir dung cle cho Mire tai se 1 .Dao Duy Anh, Phu:051g Phovng Mai,,Q1.11thl Deng Da, Thenh phe Ha NOM (ii) toil nha Virnadeco Building clang sil dung de cho thue tai SO 163 Nguyen Van Troi, Quan Nhuan, Thank phi5146 Chi Mink (iii) quyen s& dung dat tai Cat Lai, Thanh ph6 Flo Chi Minh; vá (iv) cac nha kho, sari bai vã cac tai san khac.

Tai nay 31 Mang 12 n5in 2016 bat deng sail clan us cho thueyeti g tri con lai la 82.362 trieu VND (1/1/2016: 93.285 trieu VND) duoc the chap tai ngan hang de darn bap cho cac khoan vay dm Tong Cong ty va chc cOng ty con (Thuyet minh 19).

Tong Cong ty va cac cong ty con kheing thtrc hien viec xac dinh giá tri,hop 1Y cha hat deng san dau fix cho tithe, do kliong cO met giao dick gan day then thi Intl/lug cho bat cteing san tuang tçr va nam ding dia diem vol bat deng shit dau tu can T6112 Cong ty va cac cang ty con.

48

TONG CONG TV HANG HAT VH:21' NAM Thuyet minh bac; QM) tat chinh hcrp nhtit cho Mint Ot thin ngtty 31 tilling 12 Mini 2016

(tiep thee)

14. Xny tityng CO ban dn• dang

SO dtr du nail) — da di6u chinh lai

2016 VND

1.967.284.854.520

2015 VND

(d5 dre'u chinh 190

6.622.266.565.158

Sá du- eta!' nom — theo boo cdo trirac day 2.026.236.322.102 6.681.218.032.710 Didu chinh hal to (Thuy61 mini] 36) (58.951.467.582) (58.951.467.582)

Fang !Tong mini 846.059.058.831 184.072.780.757 Chuyen sang lin sari co dinh hnu hinh (232.868.707.601) (241.805.464.263) Chuyen sang tai san‘c6 dinh ve hinh (63.186.176.990) (68.000.000) Chuyen sang hang ton kho (11.253.916.294) X(5a so (18.736.004.075) (5.857.093.240) Thanh ly (354.397.440.764) (10.471.000.000) Giam do ban doanh nghiep/chia lach/giai th/thodi .vOn cac cong ty con (5.849.254.758) (3.801.666.431.436) Chuyen giao dv An cho cac ben thti 3 (759.108.094.001) Chuyen sang chi phi ira truac dai han (11.265.341.905) (11.355.774.388) .Xea chi phi All vay duvc \ion him (16.604.251.568) Car. hien Ong khac (13.776.761.514) 2.531.282.227

SO du cuch nam 2.096.659.974.176 1.967.284.854.520

Cam cOng trinh xay clumg ccr ban d(5 dang ten nhu sau:

31/12/2016 VND

1/1/2016 VND

11 (d5 dieu child' 190

Cang Sai Gem -1-14 Phutc- 954.818.246.200 897.573.876.817 Cang Van Phong - Khanh Hoa (*) 150.236.124.777 147.083.296.561 Tau 1.800 TEU 1 (1-1V-02) V22 67.451.976.629 Tau 47.500 DWT so 1 (*) 111.831.394.225 109.649.463.511 Tau 47,500 DWT s6' 2(1 106.833.521.596 106.799.348.494 Cac dr An kbac (IA dirng thi tong (*) 32.155.319.878 32.860.042.426 Cac cong trinh khae 740.785.367.500 605.866.850.082

2.096.659.974.176 1.967.284.854.520

(*) Cho den ngay 31 thang 12 nam 2016, TOng Cting ty da quyet dinh ding m9i hoar dOng lien

quail den cac dv An nay. Trong 66 mOt so dv an clang trong qua trinh cher quyet than de ban giao oho cac ben klia.c.

515u B 09 — DN/HN (Ban hanh then Thong nr so 202/2014/TT-BM

ngily 22/12/20.14 ctia 86 Tat chink)

49

I.

TONG CONC; TV HANG FIA1 VIETNAM

Thuyet mink bat) cao tai chinh hcrp nhttt tiro nam ket tithe ngay 31 thing 12 nant 2016 (tiep theo)

Alio 13 09— DN/HN (Ban hind? then Thong nr sa 202/2014/TT-BTC

nga y 22/12/2014 ells BO Tai chinh)

( 15. Chi phi frit' trutc

(a) Chi phi tra trutc ngiin ht.tn

31/12/2016 1/1/2016 VND VND

(da dieu chiral 1OD

Trit truck phi bao hietin 22.886.837.429 13.256.428.471 Can cu clung cm 11.971.378.907 17.199.481.882 Chi phi sera dila throng xuyen 10.506.650.844 14.698.850.049 Chi phi sera chaa Ion 'hi sari co dinh eh& plain bi5. 6.317.469.889 Chi phi nine Itho bai 53.107.030 1.254.702.981 Chi phi khac 6.931.666.146 11.084.891.022

52.349.640.356 63.811.824.294

(

C.

If

50

r ems-

/eft. OM, sw3 /4„. n•IN as1

TONG CONG TY HANG HA! VIFT NAM Thuy& mirth hao cao tài chinh hop nhilt cho nam kQt thtic ngily 31 thang 12 num 2016 (tip theo)

Pau B 09— DN/IIIN (Ban hanh thea Thang at sti 202/20.14/I7-BTC

. ngay 22/12/2014 clic, Bei Tai Chink)

(b) Chi phi tni not dal hmi

Lyi the kinh doanh khi cO pidin lina

VND Chi phi thue dat

VN D

Ciing en vi dyng en

VND

Chi phi sfra chera, ban tri tai san cO tlinh

VND Chi phi khae

VND Tang 6)11g

VND

S6 dthr du narn — d dieu chinh lai 29.108.590.335 42.575.740.998 79.619.317.891 392.738.875.081 90_073.909.557 634.116.433.862

Sa dzr clan ninn — paw boo ccio trzthc ciciy 27.524.880.297 42.575.740.998 79.400.078.269 420.632.034.737 96.392.860.605 666.525.594.906 Diau chinh hot to (Thuyt3t ninth 36) 1.583.710.038 219.239.622 (27.893.159.656) (6.318.951.048) (32.409.161.044)

1Vlua sani.mai trong nava 28.169.294.290 54.196.802.822 146.051.885.837 17.466.113.541 245.884.096.490 Ket chuyen tit xay dung co ban der dang 5.740.000 10.920.539.919 339.061.986 11.265.341.905 Giarn do chuyen giao, giai the, thanh 132 cac cong ty con - (16.241.302.909) (16.776.808.822) (372.688.948) (33.390.800.679) Giam do lhanb 15, vb nhugng ban (241.600.000) (241.600.000) X6a so, (3.902.952.711) (76.514.022.375) (80.416.975.086) Phan be trong Want (13.483.710.657) (1.508.301.359) (34.470.907.902) (418.300.475.418) (15.151.528.038) (482.914.923.374) Then d6ng khac (143.771.442) 132.014.909 (1.621.652.609) (16.992.918) (1.650.402.060)

SO du cuOi nam 15.481.108.236 65.333.781.218 83.000.064.811 113.012.363.988 15.823.852.805 292.651.171.058

5'

e.?

TONG CONG TY HANG HAT WET NAM Thuyet mirth ban ctio tãi chinh nhiit cho nam ket thtic ngity 31 thang 12 niim 2016 (tiep the())

MAu 1309— DN/HN (Ban hind? theo Thong tit so 202/2014/TT-RTC

/way 22/12/2014 elk( BO Tat chink)

Cac khoin phiii tra ngtriri ban

1?hai tra nguiri ban IA cac cling ty lien quart

Cong ty Co Phan Thump mai va. Dich vu VOSCO

31/12/2016 VND

7.209.834.259

Gia g6c 1/1/2016

VND 05 (lieu

Cong ty TNHH Cang QuOic te SP-PSA 337.641,432 337.641.432 Ong ty CO phan Logistics Cang Da Nang 1.051.077.446 Ong ty Ce phan Tau lai Cang Da Nang 6.714.618.182 COng ty TNHT1Cang Container Queic 19 (C1CT) 1.469.664.801 2.126.968.675 Cong ty TN1-11-1 Korea Express Cang Sal Gen 2,686.916.386 2.693.457.233 Ceng ty Co phan Tip vljn Dinh va 4.835.569.329 2.503.498.112 COng ty CO phan Cang Tang hyp Thi Vai 958.875.706 Ging ty Lien Doanh Cang ()die te Cai Mop 118.780.676

24.305.321,835 8.739.221.834

Khoan phai tra thoong mai din voi the cans, ty lien quan kluing dtroc dam bao va khOng chin lai.

Chi phi phai Era ngAn hyi

31/12/2016 VND

1/1/2016 VND

((1ii diem chinh 140

LOl vay [Thai tra 3.498.143.601.427 3.581,071.384.612 Chi phi san xuat kinh doanh Inch twee 3.751.120.107 3.436.642.478 Chi phi xay dkrng phai tra 2.329.134.523 12.182.792.419 Chi phi sUa cha 27.121.751.038 49.099.989.678 Cang phi runic ngoiti 18.691.961.718 15.272.205.297 Cac khoan trich tru6c khic 42.000.679.460 20.967.969.423

3.592.038.248.273 3.682.030.983.907

52

TONG CONG TV HANG HAI VIETNAM Thuyet minh bin can tii (Minh hip nhit cho Mint ket tithe ngay 31 thing 12 Min] 2016 (tiep then)

Min 11 09 — DN/HN (Bon hanh the° Thing fir se 202/2011/TT-BTC

ngay 22/12/2014 clio 80 To i chink)

18. Cat khofin phai tra klthe

(a) Phii tri nglin hin khde

31/12/2016 VND

1/1/2016 VND

(da diets chinh Ini)

Kink phi ceng Coen 24.956.923.472 32.233.446.933 13do hiem x5h6i 8.663.400.593 10.134.808.735 13Aohiinyté. 456.923.191 909.433.127 13 -do Nem that nghiep 176.053.670 387.766.130 Mini Ira ye co phan Ma (i) 65.733.109.900 68.313.059.345 Nhan quj.% vii ky cage ngan han 13.466.957.964 8.628.921.547 Lai vay phai tra 67.055.556.178 Co tat ghat tra 17.863.714.542 17.626,160.597 Tien thu h6 (thank ly dOi tau Qua Vinashinlines) 37.540.608.712 32.816.345.341 Cac khoan ng dirge DATC inua ,loi 616.248,047.004 Cac khoan tra ho vi tien nhan de Oak() eke cac hang tau 60.342.573.056 56.531.959.324 Phai tracho Cong ty TN111-1 Dau Phat trien Ngoc Vin thing (ii) 216.476.435.674 Cdc khoan phai tra, phai nOp kliac 139.371.294.207 214.918.605.376

652.103.551.159 1.058.748.553.459

Li so tin tg ban co' phan ma Cling ty Co phrin Cang Sil Gen, rnOt cong ty con (Ma Thug COng ty, phi tra v6 TOng Cana ty. Do T6ng Citing ty vii gong ty con nay chtra c6 bien bin quyet toast von cued cung nen Tang Ging ty chin ghi nhan ding ng phai thu trona kla cong ty con d5 ghi nhan cong iq phil tn.

(i) Khotin tin tom Ong cOa Gang ty TN1-11-1 Diiu Or Phat trien DO thi Nage Vin Thing d h6 trg Gang ty CO plidn Cana Sal eon ("Cana Sal Gen"), mita cong ty con cCia Teng Cring ty, diy monk tang tic di del Cana Nha Wing— Khanli 1161 ming nhu Man thien cong tic xay,dnos chs in cang sai Gen Hip Phu& theo Bien ban hop gitla cac 401 tic than) gia dtr in chuyen doj ding nang

.khu Nha 12.1ing. Khanh • Rai cria Cang Sat Gen ngly 24 thing 6 nam 2013. Sau khi cOng tic di deri holm tat, vi6c guy& tom n kboan torn (mg yen nay se duct Mitt hien giira Cang Sid Gen, Do Tai chInh vi Cong ty TNHTI Dau tn Phat trien DO IN Ngoc \Tien Deng.

53

TONG CUING TV HANG HAI VIET NAM Thuyet tninh bao eao tài ehinh hop nhAt eho nam ket thác ngay 31 thing 12 nam 2016 (tiep theo)

Win]) 09— DN/HN (Ban hanh Iheo Thong in so 202/2014/7T-BTC

ngay 22/12/2014 cida BO Tot chink)

( (b) Phai tra diii ban khae

( 31/32/2016 1/1/2016 VND VND

( (d'a dieu chinh lap

( Cat khoan nhan k9 quy, k9 cupt, dai Ilan 21.634.910.082 24.739.493.321 Tarn tang nguyen gia tau (i) 516.672.201.784 516.672.201.784

( Tnin timg von dui an Cang Hiep Phutc (ii) 599.000.000.000 599.000.000.000 Cat khoan phiii Ira, phial nOp dá i hnn khat 114.083.194.801 136.390.088.278

( 1.251.390.306.667 1.276.801.783.383

Phan chenh lech githt gia tri tree tinh vA gia tri dai quyet toan lien quan den cat con tau ma Cong ty CO phiin Van tai hien Viet Nam (nun tit Bath DAng va Cong ty TNHH MTV Deng tan Nam Trieu.

So lien duce B Tai chinh tap cho Cang Sai Gen lien quan den vie xay cluing Cang Hiep Phtroc. Khoan lien nay se dug° thuyen sang thanh van gap toa Nha Nutt khi Cang Sai Gen holm thanh do. an.

54

rrr rrr ••••• "1

TONG GONG TY HANG HAT Vliq NAM Thuy6 mirth bao Cap tai chin!) him nhat cho &Am ktt thtie ngay 31 thing 12 nim 2016 (tip then)

Nth B 09 — DN/HN (Ban hanh theo Thong hr so 202/2014/TT-B.TC

ngery 22/12/2014 Gila BO Ted chinh)

19. Vay ya Wei phiL phat hank

(a)

Vay vã trii phial pilaf banh ngan hat)

111/2016

BiEn d(ing trong nam

31/12/2016

Gia rid ghi sn - Theo

Di&'11 ehinh hni t6

CIA tn ghi sn - da

Gi5m do gi5i th& ha° cap trutc day

(Thuyt mink 36)

diêu chinhlni

Tang

Clam

thank ly

CiA tri ghi so

VND

VND

VND

VND

Vay ngAn hon 1381.318.436.286 2.754.388.859 1.384.072.825.145 700.787.806.296 (788.950.149.731) (9.048.666.855) 1.286.861.814.855 Vay dai h@n d6n ham tra 19(b) 4.701.248.239.494 83.229.052.024 4.784.477.291_518 998.431.748.642 (48.553.133.685) (225.574.400.000) 5.508.781.506.475 Trbi phiCu khac ciao hurl trong 12 tháng 303.344.725.000 301.344.725.000 - (303.344.725.000)

6.385.911.400.780 85.983.440.883 6.471.894.841.663 1.699.219.554.938 (1.140.848.008.416) (234.623.066.855) 6.795.643.321.330

55

e...• fa ea ta /- "0- ft-- A+, .—% ••••14,

TONG CONG TV HANG HAI VIFT NAM Thuyet mirth hdo cáo tai chiral 1197) nhat eho näm ket thin! ngay 31 thing 12 oath 2016 (Wei) theo)

Du khoan va dieu kin ciaa ctic khoan vay naan han nhu sau:

Lo?i tien

Mriu B 09 —DN/11N (Ban hanh the° Thong Eu so 202/2014/17-BTC

ngay 22/12/2014 cna B5 Tai chhih)

Lai sunt 31/12/2016 1/1/2016 dam VND VND

(dã dieu chinh 13i)

Wan hang TMCP Dal Duang - H01 ma VND 12%-18% 147.434.936.521 147.434.936.521 Ngan hang TMCP Dai Duang - Chi nhanh 14a NOi VND 12%-18% 155.424.323.688 159.329.486.773 Ng:an hang TMCP Dai Ducmg - Sa giao VND 4,5% 51.687.488.976 51.096.904.358 Ngan hang TMCP Hang hai Viat Nam - Chi nhanh Hai PhOng VND 9,0% 59.024.545.371 72.314.636.428 Ngan hang TMCP Ngoai thuang Viat Nam - Chi nhanh Ha Ni USD 7,0% 67.323.539.492 66.585.018.874 Ngan hang TMCP Ging thuang Vi6t Nam - Chi nhanh Ba Dinh ilaWi VND 10,0% 44.351.929.707 47.851:929.707 Ngan hang TMCP Sai GOn Ha Ni VND 12%- 17,5% 38.847.857.369 38.847.857.369 Ngan hang TMCP Quan dOi VND 22,95% - 23,7% 32.734.997.365 32.734.997.365 Cong ty Tai chinh TNHH MTV Cong nghi6p Tau thOy VND 15,75% - 24,75% 132.889.144.745 132.889.144.745 Tong Cone ty Gong nghi6p Tau thuy Vi6t Nam VND 13,0% 191.025.462.572 191.025.462.572 Ngan hang Natixis VND Theo licrig Ian giai ngan 134.608.520.047 Cong ty mua ban rig (DATC) VND Theo tirng Ian giài ngan 108.814.103.702 Vay ngan han khac 257.303.485.347 309.353.930.386

1.286.861.814.855 1.384.072.825.145

Cac khoan vay ngan hang mg6n Ilan dirge dam bao bang inOt sO bat clang Sall datt Ut (T1111y61 111111h 13).

Tai ngay 31 thang 12 nam 2016, ctic khoan vay ngan han ye vay dài flan d6ri han tra UI gia 4.065 ty VND cm qua ban (1/1/2016: 4.188 ts, VND).

56

`.:` =+ ̂-ff

. f„1 /41 /4 /1 /4- —1 /4 -1 /4, Aue,

TONG GONG TY HANG HAI VIETNAM limy& tninh bao cao tai chinh hop nhat cho ruin) kit thac ngay 31 titling 12 thine 2016 theo)

man B 09 — DN/IIN (Ban hanh theo Thong tu so 202/2014/TT-BTC

ngay 22/1 2'2014 tha Bi) T'ai chintz)

(b) Vay va mit phieu phat ban') dai ban

Dieu khoan va di&i kin cUa gag khoan vay dai han nhu sati:

Loni ti&'n

Lai sant nilm Nam

ciao lin 31/12/2016

VND 1/1/2016

VND chinh In')

Ngan hang Cathay United USD LIBOR 6 thang + 2% 2016 1.201.726.668.924 1.239.647.320.761 Ngan hang TMCP Gang thuang Viet Nam - Chi nhanh Chuung Duung USD (a) + 2,5% 2024 - 478.696A51.241 Ngan hanu TMCP Cong thucmg Viet Nam - Chi nhanh 13a Dinh Ha NOi USD 12,0% 2012-2018 98L873.582.744 971.528.997.148 Ngan hang Phat trien Viat Nant - Chi nhanh Hai PhOng VND 3% - 7,8% 2028 1.731655.014.592 1.752.289.930.500 Ngan hang Phat trian Viet Nam - Chi nhiinh Hal PhOng VND 3% + iii suat qua hen 2019 843.092.000.000 844.091000.000 Ngan hang Phat than Viat Naln - Chi nhanh Hai PhOng VND 3,0% 2015 - 490.563.800.000 Ngan hang Phat trian Viat Nam USD 11,5% 2018 845.068.398.665 835.466.359.591 Ngan hang TMCP A Chau - Chi nhanh Ho Chi Minh USD (a) + 3,2% 2018 490.916.825.100 485420.054.900 Ngrin hang TMCP Hang hai Viet Nam - Chi nlianh Hai PhOng USD LIBOR 6 thane +2% 2020 1.348.875.291.600 1.417.553.226.145 Ngan hang Nong Nghiap và Phat trien Nang than Via Nam — Chi nhanh Nam Ha NOi USD 7,5% 7015-2019 778.373.100.995 770.098.426.629 Vay dal han khat 6.636.012.382.377 6.632.031.440.181

14.858.593.264.997 15.917.388.007.096

Khorin da qua hail va den han tra trong vOng 12 Mang (5.508.781.506.475) (4.784.477.291.518)

Khdan den Ilan tra sau 12 thang 9.349.811.758.522 11.132.910.715.578

(a) Lai suat ti'6n giri ti6t kit‘m USD kY hp 12 thing dm cic ngfin hang lining (mg.

Cac khoan vay ngan hang dirge dam ban b'ing m'Ot stz, tài sin cO dinh him hinh (Thuyet minh 11), tli sin 66 dinh va hinh (Thuyk minh 12) va xay dvng co ban do clang cfin Tong Gong ty va cac cOng ty con (Thuyet mirth 14).

57

Si air yi elpAly III/2015 - dl &ea chin')

Si its tii ()gay 111/20 15 - dl his can utrac c188 Dail chinh yen gip xi roc thu5csv inch to SO loitz 88 iltdri diem oor6c khi.vdc d g

i door: fi ogidCP ob 110 Giong boy kit our:Laic di /711 gin

I et f dark righiCo

dei Nhil Ntaie dpi ce phan boa- di dies chinb ui Ph()) the Si, ci phan boa car ging tycau ill dign chinh pi Inch ctic guy hi 164 shijln hnin

n hula 111451, ming 62 6h chith pi

Inch lip (3)15' klIen11)40118 Ohio 101 Sir 6218 65e

-CloOc

Ohio hi then?) lichlY gat 41147 thire hi3n Chuyen nhtasay/1122 86.1 eh» drat xi khan nytaii tip (lien 0)36 the 3.14621 I 44 voy dude 360 112)) pl6 lie thou i van khetig nitilquyen kiera spat Dieu chin), (hthin phi) Thu za 64 pheo haa cad can: pc COP sac: khl cloyed loin vtic da (lieu chip/ill Lai tit c/a pay 01 digu chinh 141 tri chani is thaart phi i thti cEi ohai di dieu rhinO pi

B itf-n 21.81404

SA chi tai ng5y 3 111220 15 - digu Minh lai

r r▪ o'^ ty'^ re•-• 442 -8N. 4-42 • 4-oc. )45.2. ... 85•2 ....

TONG CONG TV HANG HAI VIGT NAM Thuyil m inh ho din tai chinh Gyp nhit cho n5nt ket thnc ngny 31 thing 12 nim 2016(04 then)

Man B —1)1V/IIN Man Winn then ThanR UriS 202/2014/27-BTC

ngely 22,1212014 elm Bo Tai chin hi

20. Thay van chli sir him

Ngan vOn

C dant, Chinh lach 3 (ii Quy din Ur Qtcy 118 Iry rip x Quy thin thuec dku (is Nay dgrag Lgi tell 23 8079 Van pIp Van khir tai ill can 051 dna) chit men doinh nghiip yen chit ta IA lay ki cabin khan kibn :oat Tang Ong

VND VND yb VND VND VND VP/IS VND VOID VND IND

12.711.462.861.973 84676.858.849 (961.811.442.357) (186.266.349.415) 877.179.575552 921.206.427334 20.464.559.626 (24.430.607.832.097) 135.846.005.094 3.090.572.005.367 (8.737.271.329.574)

5439.417.733.907 84 676.858.349 1.016.495272.136 (186.266449.415) 345.976274296 398.659.221.675 20.464.559.626 (19.208.187682336) 104.299.639.609 7.1362(1.651.686 (9108.261.8642.37)

4.58.5.187.013.273 531.202. 700.656 513360.935.278 15.663.237.041.617) 31.546 365.485

2.616868129188 .978357.011.5131 7.348.2 38381 48817.591854 - (15.624.618819) L076936,534.

264.615.413.449 (1.310.302614) 257.672271.352 (3.108.5125431 106.131.05S 119.1 8 12 498.821.420.575

- 836.066.736.368 936.066.736368

80.170.673.475 902.825.849 (80.283.264.793) (789.434.531) - - 614.389.303.461 (I 58.415.069.050) 525.974.234411

(87157.668.330j (16.616.003.248) OD 673.761.5781 (262.939.694) (640269569) M606_848.212) (2.510.657.475)

( 119.702.1 99.4781 039.202.199.47() - 129762.239.167 . - - -- ._ . _ ..„ . 17.067.060.291 146.829.799.458

- (0274.6118.001.4 112.196.620.973 42485.898.675 r!67.817.464.769) - 2.822.560 897.842 - 317429711293 3427.M556.514

(1.613.567.804) 8130.564.765 (49.217259.484) 0351.279.363i 12.772.983.633.9(5 1330.002(100) 1264 I 82.1 79296) 12.461.610.892.803 27247.984.499 27.847.984.490

0.1115.68049931 437.8113618 (462.181.1631 (14.236.676.247) 124220.8691 430.276.090.767 (4 ) 1.964.550.1 IS)

(26.654.7976) 11 (26.654.792.610

3.118356.640 3.118456 649

14.586.858.115 14.5)6.858.7)5

(1.143.84 0300) (2359.203.310) 229.827971 (4.666.791323) 21.650.247 (2.144.670.6(9) (109202492111 (11.7017/12.2(19) 133.919.171.7017

12.974.920.434.622 78.371 1 1595.476.977.538) - 721.990.602.927 1.740323.586.446 16371 265221 (7.861927.294.217) 102439371.757 1.412651.121.754 6.599.163.427.567

58

rrrre, r r

▪ ••••• ••• #85-. ▪ ••••• eg.3/4. ••••• .000, Otre.

TONG CONG TV BANG :HAI 411:1T NA Al

They& math hie can tai eh inh hap nhat the nOn, ItEt fliOc ngay 31 thang 12 nOm 2016 (tip thou)

Man 809- DN/ITN

(Ban eo Ming torso 202(2011:71,97r

?win, 221120014 coin 130 TO! chhiN

Neutan man

cherall4ch dank Chelh IA811,5 go Qu5 SI, Das ta trq sip sAp Quy kith thus dAtn tut say ding lui kb ca' tang

VAn gap Van Lhac gin 41 tal tan Lai Onai 031 IrlAn thumb righiAp van 081 stitiru IA lay LA my Lan k hang LiAm soar TAng c0tig.

VND VNI) VN1) %IND VND VNID IND VND VND VND VNO

SO du- lit nay 1/1/2616 - dl dieu thinh lai 12.974.020.4.14.622 70.671.113.845 (5.036.235.730.7871 707.295.922.215 1.748.323.586_446 16.371.265.921 )3.835.324.477.723) 113.5.439.573.757 1.418.651.121.754 6.170.315.810.060

SO di: tai nutly 3 1517/2015 - 44,e8 Rio can truOn day cinhhtrang rim tilt- ctitItt chmit 74 truck.

31112120 fl A ph Innitm cna diet, btii Pier

5.492.855.894.051

7482.051110371

70.571.113.845 1.382.830.037.013

(1 97.4.307.0)4.343)

(4,4-10_758.753.2.59)

1011767.902.311

.521.202.700.556

0 4.691.6-Y0.742i

1.2364154.557.135

.51/./58.91(311

16371.265.921 (3.346.273.301.2141

(4.515.5.53.59100.1)

41;24.602.R i 6.494

73_573_2014352

11.516 365.405

1.464.280.767.573

(45.629.615.8; 9)

6.582.471.474.959

2.016.691 951178

(128.347.612.5673

V6n 85/6-011 gap

13i5it man nha noes I nc/nyu/n' o Cans Nha hung

1hu 12 46 ?ban ton cac ming ty con

Trict lip csic mit Mini :Munn 11

Trial Inn etat then Itarting VICK itli

SO dung en: guy en ittc Ant 18088 In chua-CIn ithommanticsittiMi cat: Mktg ty con My Cm st khac itectli 1-611C Chang ty Anit 1, mang do Ell& tile eau cart8 I/ cot.

Anh buttrog An &Musa)) pint. Mang NhaTrang

814/)t/tint thoitu pith) ti uiO CO phUtt MI5 Ms ciIng ty con mu thi cuy'At toan 76n

Lai ton tiCit pgi cita qu3. Lai 83 chant tit thnin ptai Mu an co phan hos

Bittst dons 00.14 is)

SO 48 npay 31 thing 12 tam 2016

I 150.7080830007

13.218.912.4587

19.738141.483

3./41.723.929

. 109837.230.180

11_7(35 252 397)

11.673.361.879)

-

06818.757.201)

1.851.459173

(78.704.002.961)

4.773.705.048 (.102.313.070

(.051.306.517

-

.

(803.735.879)

5

068.091)

4.557

10.738.296.872)

944359.503_047

04.173.762 8511

70.356.984.667

12 150 530 0051

131.726.766

0 .193.411.148.750)

46.31 0.

5

69.6E9.995

(61.670 368.603)

(20.569.476.787) (2.1 16 226.419)

(221.943.514.674)

46.706.388.397

(5-041.324.741)

(94.599.657.918)

1117.037.48(9.775)

46.305.560.010

(150.7011.090.0(0)

i.851.459.273

31119.134.441

184.743.239.618)

(4.525.244.645/ 021.943.514.624)

115.312.256.535

7.391.862.7311

(91.467.931.157)

(78.704_002.961)

4.773.705.048 11.102.313.070

11.317.244.1(5.6901

12-824.212.344.622 87.402.342.841 (5.033.094804.858) - 786.933.755818 1.687.347.060.876 16.691.493.065 (5.048669.919.5341 105438573.757 988.754.590_282 6.423822136.90

(4) Bi5n clang khaethuac 16 lily 14 ban gain 1.062 IS, 3Nt.) la gia tri khoin du phong u/At 90 the cong ty lien ka cola Tang Clog ry 50 throe !loan nh5p trona Wan 2016.

59

31/12/2016 VIND

40.616.094.350 128.065.912.570 282.382.674.812

1/1/2016 VND

29.855.796.062 300.739.843.940 175.060.150.795

451.064.681,732

505.655.790.797

TONG CONG TV HANG HAI VIV,T NAM Thuyet tninh bao clo tài chinh hop nhat cho nam ket thin ngay 31 thing 12 nam 2016 (t4 then)

111 7au B 09 — DN/HN (Ban blink then Thong tzr si4 20.2/2014/TT-RTC

ngay 22/12/2014 clia B5 Tbi chink)

21. Chenh Ich dinh giá Ii tai sin

chenh lch danh giã lai Cal salt la pilau chênh lech giüa gi tri tai salt &rut dinh glá lai khi xac dinh gia tri cloud') nghiep de e6 phen hóa viri gia trl so sad) tai thiri diem xac dinh gia id dnanh nghietp.

2/. Qup du fir Oat trin

Theo guy dinh ve du Pr Van Nita Nuat van doanb righiep vã quart 19, sir dung v6n, tai sari tai dearth nghiep cOa 1136 Tai chinh, Temg Cring ty va cac cOng ty con dtrot trich tAi da•30% 191 nliu;an chtra phan phOi van (NS" clan ttr ph& trien.

23. Cat khoin nine ngoai Bang can dal WC than

(a) Tai sin time ngoai

Cãc klmAn tien thue tOi thieu phai tra elm cac hqp eng thue float Ong khang duct hu9 ngang nlur sat):

Trong yang inept nam Trong yang hai den nain narn San nam tram

(h) Ngnai 4'; tic Mai

31/12/2016 Nguyen re Tunng &rung

vn)

1/1/2016 Nguyen te Ttrung cltnYng

VND

USD 25.353.812 576.229.542.555 21.290.342 473.399.641.049 E.CUR 30.285 722.454.727 28.299 691.668.135 SCD 788 12.608.406

576.951.997.282 474.103.917.590

60

1

TONG CONG TV HANG HAT VIV,T NAM Thuy4t minh ban cao tai chinh holt nhfit elm nam ket tlinc ngay 31 thing 12 nam 2016 (tiep then)

Ivau 809— DN/liN (Ban &Ink then Thong nt. 56 202/2011/77'-BTC

ngity 22/12/2014 cif() BO Ten chink)

(c) Cain ket chi tien vin

Tti ngay bao cao, Teng Ceng ty vã cac ceng ty con cd cac cam kAt v6n sau da duet duyet nhung chtra ducc phan anh trong bang ciin cf6i kA toan:

31/12/2016 1/1/2016 VND VND

Da duc,rc duyAt va da k9 kAt hyp ding 1.502.927.733.425 1.368.821.138.287

24. Doanh thu ban hang va cung cap dich vu

T6ng doanh thu the' 166n trig gia tri hAng ban và did) va da cung cap, kheng bao gem thud gia tri gia tang.

Doanh thu thuan ban Om:

'fling doanh thu

2016 VND

2015 VND

• Dich sea van tai, dal 19 van tAi va giao ?Km 5.606.913.772.906 7.392.588.049.975 • Khai thac cang bien vA 116 try cang bier) 4.223.001.884.043 4.172.941.326.454 • Dich va cho thue van phong, khai Mac tea nha 75.245.719.173 65.993.077.916 • Kinh doanh ?cling clau 100.479.410.741 131.019.009.327 • Bin hang Ilea 4.371.304.238.833 4.470.153.511.533

}Glee 270.593.767.970 506.749.056,650

14.647.538.793.666 16.739.444.031.855

Trir cli cac khoan giam wit doanh thu Chia khau thuang mai (221.476.700) (293.396.425)

• Cikim gia hang ban (14.036.631.903) (20.658.759.678) • Hang ban bi trA lai (158.089.983)

(14.258.108.603) (21.110.246.086)

Doanh Thu thuan 14.633.280.685.063 16.718.333.785.769

61

TONG CONG TV HANG HAl vicT NAM Thuytt minli bao cao tãi chinh hop nInit cho nam kt that! ngAy 31 fining 12 nam 2016 (tip (-Imo)

Mu B 09 —DN/HN (Ban h&nh the° Thong Ursa 202/2014/7T-B1C

ngity 22/12/2014 can rid child°

Gia viin hang ban

-Ding gá vein hang ban dm:

2016 VND

2015 VND

tEL chinh

• Mit vu van hid, dai I Lai va giao nhan 6.378.344.834.653 7.215.891.446.113 • Khai thac cang biCin va h73 trg cang hien 2.913.097.164.117 3,045.768.280.401

Diet] vu oho thud van phong, khai tithe toa nha 37.075.041.337 37.815.284.639 • Kinh doanh xang dau 101.252.891.591 132.944.099.925 • Ban hang hea 4.341.789.961.397 4.401.206.521.467 • [(bac 862.829.548.691 497.009.766.652

14 634.389.441.786 15.330.635.399.197

Doanh thu hot Ong tai chinh

2016 VND

2015 VND

diCn chink lo0

Lai lien gUii va cho vay 218.072.166.963 168.367.680.914 CO tire dirge chia 33.719.225.157 67.639.084,349 Lai nhoginu ban cac khoan dau 57.920.634.278 646.168.398.828 Lai hoail dOi cac khoan phial thu 404.219.371.999 Lai cheith Ic1i ty gia dii antic hiit 46.025.848.821 . 75.571.343.085 Lai ch8ith Igch gia chuia Uwe hign 10.748.166.929 25,964.969,387 Doanh thu hoot ring tai ehInh khac 5.274.405.211 17.256.573.230

371 760.447.361 1.405.187.421.792

62,

TONG CONG TY HANG HAI VIVT NAM Thuyet minh bao cao tai ehinh hop nhac t elm nam két thin: ngay 31 fining 12 mim 2016 (flop theo)

Mau B 09— DN/HN (Ban Ithnh then Thong. ti's 4 202/2014/T1:B7r

ngily 22/12/2014 do Bei Tài chinh)

Chi phi (Ai chinh

2016 VND

2015 VND

(da (lieu ehinh

Chi phi lai vay vii Jai trai phieu 1.156.858.512.537 806.062.796.500 Lo do thanh coc kboan dau tit 13.866.383.831 Là chenh lech tjf gia &i thy° hien 33199.269.338 359.195.733.607 Le; chenh lecht5, gia,chtra thye ii in 160.719.546.410 561.568.606.687

phing dau ttr ngan han vii &Ai Ilan 4.274.421.150 71.138.937.727 Chi phi tai chinh khac 4.745.695.868 16.331.144.733 Lai chenh Tech t9 gia do chuyin giao tin 1730 TEU sang Bach Ding (141.520.447.315)

1.373.663.829.134 1.672.776.771.939

Chi phi ban hang

2016 VND

2015 VND

Chi phinhan vien 4.092.221.677 8.467.589.211 Chi phi hoa Fling 58.755.585.271 95.223.511.648 Cu phi quang cao 4.033.795.424 1.366.698.557 Chi phi bin hang khac 12.965.062.184 20.425.724.708

79.846.664.556 125.483.524.124

Chi phi quail 19 doantt inghi0

2016 VND

2015 VND

(da tliCu chinh 10)

Chi phi nhan vial) 598.432.170.916 575.482.403.679 Chi phi di dung van phong 16.543.000.129 25.276.024.222 Chi phi khan hao tai sin ci dinh 31.917.359.368 27.048.693.596 Time, phi vi le phi 9.377.115.312 17.426.063.883 Dtr phong phai thu 016 del 62.082.085.541 4.395.984.939 Chi phi dich vp inua ngodi 89.207.012.209 99.011.293.532 Lc; the kinh doardi k li eô ph an I Ca 13.483.710.657 13.683.636.009 Cac chi phi kit 248.835.559.549 265.697.952.981

1.069.878.013.681 1.028.022.052.841

63

TONG CONG TV HANG HAT VIETNAM Thuyet mirth bao cat) tai atoll hop nhat dm num k& thac ngay 31 titling 12 ream 2016 (tiep thco)

man B 09— DN/FIN (Bon hanh then Thong luso. 202/2014/TT-BTC

ngthy 22/12/2014 eau BO Tat chhill)

30. Thu nh4p khac

Hoar' nhalp dv pliOng dAn tu tai chinh vao cat tong ty con d5 chinh thn't in& 016 tut pith san (*) .Hoan nhap dçr phang dim tts Si chinh dai han vlo cat cong ty lien kat (*) bloan nhap chr pheng dau tu Si chinli dal han khat (*) }loan nhap chr pheng phai thu khei dei (*) Thu nhap ban ng (**) Lai tit thanh 1 tai san cei dinh va crie tai san dái han khat Tien thu tit thanh 19 nguyen vat Tien boi thuang nhan duce tir cat ben khae Chanh lath gia tri con tau vá ng vay pita' tra khi 19 Nhien Ii@i du k.hi ban giao tau oho thue Cale khozin khae

2016 VND

488.851.370.316

1.062.080.414.304 10.398.953.561

262.183.178.064

2015 VND

(aa (lieu chinh Jai)

942.884.614.233 998.991.182.346

46.416.553.906 80.503.905.641 1.659.187.780

16.614.198.557 8.253.278.956 73.098.481.240

45.471.635 182.598.016.830 97.270.230.047

3.013.731.959.186 1.258.117.078.230

(*)

Tai ngay.' 31 thang 12 nain 2016, Tang Gang ty ap dung fluxing dn va xir 19 Si chinh khi xie dint) giá tri doanli lighiep tai Themg tit 127. Theo dO, Tong COng ty khong Bich lap cat klionn da phang vá cat khoan dcr phang 65 trich lap truck do sau khi sir dung de hi] dap ton that then quy dinh hien hardi duge hoan 'tap vac) ban can ket qua hog dang,kinh doanh hgp nhat Long ant

Thu nhap tir ban ng the hien phan chenh Itch giCra s0 Wen Tong COng ty nhan ng vol Cling ty TN1-11-1 Mua ban ng Viet Narn và gia tri khoan ng gat va 15i vay phai tra tic tn chat tin dung da quyet than trong FILM

31. Chi phi kliac

2016 VND

2015 VND

diEn chinh 10)

L6 tir than') ly tai sari c dinh vá cat tai san dei han khac 444.136.902.510 1.225.954.657 Xcia so tai san col dinh vá cat tai sari dai ban khac 18.772.203.033 12.919.352.056 BOi thirOng do vi pliant hgp Clang 493.383.730 84.941.671 Phat vi pliant thua 4.485.374.740 3.726.280.249 Cat khoan khac 39.386.825.718 347.069.484

507.274.689,731 18.303.598.117

64

TONG CONG TY HANG HAI VIVT NAM Thtiyet minh ban can tai chinh hçp nhat cho nam ket Mac ngity 31 thang 12 Elam 2016

(tiep then) Milo 13 09 — DN/HN

(Ban lninh the° Thong u sa 202/2014/TT-BIC ngay 22/12/2014 nice 130 Tai chink)

Chi phi siin xuAt vA kinh doanh theo yeu t6

2016 VND

2015 VND

OA then chinh 141)

Chi phi nguyen vat lieu trong chi phi sari xuat 6.025.980.261.829 6.013.745.444.814 Chi phi nhan citing 2.372.732.206.942 2.778.035.055.454 Cu phi khAu hao va phan b0 2.443.599.178.299 2.453.235.083.657 Chi phi dich vi ii ua ngoai 3.511.903.514.230 3.649.999.430.570 Chi phi khac 1.805.540.956.017 1.576.542.108.659

Thut; thu nh4p

(a) Chi nhan trong ban can ket qua hoat 4ng kinh doanh 119m nhat

2016 %/ND

Chi phi thue hi0 hank

2015 VND

Niim hen hAnh 183.680.342.233 222.640.361.688 Do phong (thira)IthiCai trong nhiing nAm trade (56.131.534) 6.382.427.356

183.624.210.699 229.022.789.044

Chi phi Oa; thu nhp holin hi Hoan nhap va phat sinh chc chenh lech tarn thOi 19.566.836.998 17.585.026.235

Chi phi thug thu nhap 203.191,047.697 246.607.815.279

65

TONG CONG TY HANG HAI VIETNAM Thuyet minh ban cao tai chinh nhiit cho Ham ket thine ngity 31 thang 12 nam 2016 (tiep theo)

1109—Mfiu DN/IIN (Ban hanh theo Thong tu.scl 202/2014/TT-BTC

ngthy 22/12/2014 cilia 8(5 Ted chinh)

D61.chien thue stilit dug te

Lot nhuan Ice man truac time

2016 VND

236.380.182.141

2015 VND

(da diet' chinh lyi)

772.582.049.690

Thud tinh theo thud suat cita Tiling COng ty 47.276.036.428 169.968.050.932 i tin dai thue (148.161.300) (103.183.795)

Chi phi kliong dirge khau trir thue 12.438.133.852 46.270.150.114 1 Thu nhap khong bi tinh thud (5.796.497.948) (14.880.598.557)

Dv pliOng (thira)/thieu trong nam trudrc (56.131.534) 6.382.427.356 ( A' nil huang,cda la tinh thue &roc sir Mpg (355.970.775.673) 1.842.290.723

Tai san thne thu nhap hoan lyi khom;dtroc gilt nhan (*) 306.398.519.434 (53.180.806.978) 1 Anti huang ctlia cac bat man hap nhat 199.049.924.438 90.309.485.484

203.191.047.697 246.607.815.279

(*) Tai san thug thy nhap bean lyi khOng du:gc ghi [Man chO y u <Ida via l lily ke bdri vi kheing co sv chile chan rang s c6 clO lot nhuan tinh thue trong tuang lai de. Tong COng ty N/A cac Gong ty con co the sr dyng cáo Icti ich thud oda khoan Inge do.

Thue suit áp dung

Tong COng ty và cac Gong ty con ce) tighia vy pliai Map cho NM Nuerc time thu nhap then mire thud suat trong klioang.tir 10% den 20% tren loi nhttan tinh thud. Mire thud suat Mule thu nhap Meng thuang ap dyng cho doanh nghiep chua tinh ciic uu dAl la 20% dr 'lain 2016 (2015: 22%).

66

TONG GONG TV HANG HAI VICT NAM Thuyt minh ban can tài chinh hyp nhAt cho nam ke't thtic ngay 31 thang 12 mini 2016 (titip then)

MAti B 09 — DN/HN (Ban hbnh theo Thong or sa 202/2014/77-8TC

ngby 22/12/2014 C.110 BO Teti chinh)

Cac giao tlich chU yea veri the ben lien quan

Ngoai cac so chr yr:1i ben lien quan dupe trinh bay tai cac thuyet minh khac cia bao cao tai chin!) hop nhat,trong nam, Thug Cong ty va the gong ty con co the giao dich chU yeu sau vtri cac ben lien quan:

Cling ty lien (loanh, lien ket Ong ty Lien doanh Cang Quoc ii Crii Mdp Doanh thu cho thue dat

Gia trj giao dich 2016 2015 VND VND

61.763.176.455 61.279.733.078

Cling ty Lien doanh Bich vy container Quilt. la Cling SG SSA Doanh thu elm (hue. dat

cling ty Ca phan flap vfin Min Thing

70.431.043.854 63.863.776.570

Doanh thu dal N van tai, giao nhan 20.278.505.000 38.117.258.601

Thank vien Ban TOng Giant (16c Tien lacing va thmang 4.302.000.000 4.507.000,000

Clic giao dich phi tin tet& cne boat dOng dau tu. va tai chinh

2016 VND

2015 VND

Goc vay duorc mien 10.119.080.211 19.366.388.412 Dieu chinh giam von clau lu vao gong ty con do dinh gia lai giá tri telt sari gap van 326.420.021.037 116 trir Oman vay ngan va dai han bang klman phai thu Lir chuyen nharing co pilau 505.566.474.593 Chuyen giao gia tri dp On Cang CM Cul 12.016.395.590 Chuyen giao got vay vA On al vay lien quan dr.31) di Ori ,Cang CM Cui 77.854.314.728 Chuyen giao tau 1730 'ITU sang Bach Bang 747.091.698.411 Chuyen giao tai san de tra wic vay 364.725.698.748 G6p von bang tai sOn 297.583.062.723 XOy dpng co ban der clang mua chua thanh Man 115.737.310.475

sá lieu so sanh

trinh bay tai Thuyet minh 1(0, trona nam, Teng Cong ty thpc hien dieu chinh lai met se khoan mac troll bao coo tai chinh hap that tai ngav va cho nam ket thac ngly 31 Mang 12 Elam 2015. Bang so sanh se lieu 00 trinh bay bong nam truck, trulac va sau khi &roc dieu chinh lai nun' sau:

67

e- e- e- fia es" ?"- ••-• Oa, ea,

A.1/4 Aak -."ak \

TONG CONG Tv HANG 1-1A.1 vikirr NAM ThuyEt minh bao cao tai chink hop nhat cho &dm kAt thim ngay 31 thang 12 nam 2016 theo)

Mtiu D 09 - DN/IIN (Ban hernh the° flying Br sd 202/2014/11-13TC

Iwo y 22/12/2014 cfla 110 Tai chinh)

(a) Bang can 1161 Ice toan hop nhAt

1/1/2016 Theo bat) can Mac day

VND Di'k'u chink hCi to

VND

1/1/2016 DA dien chink lai

VND

Ti .en vã cac khoan ttrang during tiCn 877.386.364.379 2.022.578A55 879.408.942.834 Phai thu ngan ban Gila kluach hang 1.099.897.854.861 885.789.829 1.100.783.644.690 Trti try& cho ngueri ban nean ban 522.485.303.455 L079.402.032 523.564.705.487 Phai thu ye cho vay nein hail 84.698.463.311 (65.604.045.328) 19.094.417.983 Phai thu ngAn khac 1.058.968.275.769 70.865.074.375 1.129.833.350.144 Dir phong phai thu ngin (20.379.940.986) (239.188.142.955) (259.568.083.941) Hang ten kho 489.965.263.301 (67.330.114) 489.897.933.187 Chi phi till tar& ngAn han 63.192.873.421 618.950.873 63.811.824.294 Thue gii tri gia tine duvc khau trir 167.078.250.993 12.809.159 167.091.060.152 Tittle va the khoan phial thu NEI Nu& 29.573.579.403 (53.480.000) 29.520.099.403 Phai thu ye cho vay dai han 362.063.180.000 2.994.750.000 365.057.930.000 Phai thu dai han khac 58.759.993.299 39.627.500 58.799.620.799 Tai sin ci6 dinh htiu hinh -Nguyen gia 37.238.539.691.375 479.426.648.072 37.717.966.339.447 Tai sin c6 dinh hilti hinh - Gia tn hao mon lay ke (19.867.134.973.522) 2.443.267.824.414 (17.423.867.149.108) Tai sin c6 dinh vo hinh -Nguyen gia 683.711.024.126 (91.175.873.576) 592.535.150.550 Tat &in ca dinh ve hinh - 610 trj hao man tOy ke (112.395.304.438) (397.725.529) (112.793.029.967) Bat di:mg san din tic -Nguyen gia 834.291.188.352 (251.373.624.236) 582.917.564.116 Bat dOne san dAu tic - tri hao mon luy kO (139.647.845.394) (38.804.287.153) (178.452.132.547) Xay dung co ban der dang 2.026.236.322.102 (58.951.467.582) 1.967.284.854.520 Diu tic vao c8ng ty con 317.257.836.983 171.593.533.333 488.851.370.316 Darr to vao cac dun vi khac 169.660.888.999 (331.850.877) 169.329.038.122 Dv phong dal.] tic tai chin') dai han (36.072.168.609) (468.908.981.071) (504.981.149.680) Chi phi tra truac dai han 666.525.594.906 (31409.161.044) 634.116.433.862

68

r te^ r es r•-• • ?▪ O., k▪ /a% a% a\ /a. ac a., a 1.% ANN aS a, al\ "NUNN ANN!, I a

TONG CONG TV HANG HAI VIETNAM - Thoyet mint' bag cáo titi chub hcrp nhat cho dam ke't th6c ngay 31 thang 12 Dam 2016 (tiep theo)

111/2016 Theo bao cao truck day

VND

Mau B 09 — DWIEN (Ban honh theo Thong fusel 202/2014/TT-BTC

ngby 22/12./2014 cilia BO Tai chinh)

1/1/2016 Dieu chiral hi to Da theta chinh 13i

IND VND

Phai tra nguiri ban ngan ban, Nutreri mua tra flan truOc ngan hgn Thu6 vã cac khoan phai tra Nha Nude Phai tra ngueri lao Ong Chi phi phai tra ngAn hgn Doanh thu chua thuc hi6n ngan hun phAi tra ngan khac Vay va trai phieu phat haat, ngan hgn Phai tra dai hgn khac Vay, 'raj phiau phat hanh dai han Von gap Chenh 16ch danh gia igi tai sOn Quy flu tll phat trier' QuSi he try sap x6p doanh righi6p L6 10y ke Nguen v6n dau ttr xay dung co. ban Lgi ich co &mg khong kieni sok

1.071.909.619.862 98.042.326.676

117.870.597.241 503.030.876.169

3.490.193.850.805 69.863.471.694

1.058.020.063.287 6.385.911.400.780 1.276.777.017.678

11.078.087.232.960 5.492.855.894.051 1.382.830.037.015

190.787.902.311 1.236.854.587.135

(3.346.273.301.214) 73.893.208.352

1.464.280.767.573

1.078.636.437 2.575.010.836

(40.992.365) (242.283)

191.837.133.102 686.978.401 728.490.172

85.983.440.883 24.745.705

54.823.482.618 7.482.064.540.571

(6.419.065.767.802) 516.511.019.914 511.468.999.311

(489.051.176.509) 31.546.365.405

(45.629.645.819)

1.072.988.256.299 100.617.337.512 117.829.604.876 503.030.633.886

3.682.030.983.907 70.550.450.095

1.058.748.553.459 6.471.894.841.663 1.276.801.783.383

11.132.910.715.578 12.974.920.434.622 (5.036.235.730.737)

707.298.922.225 1.748.323.586.446

(3.835.324.477.723) 105.439.573.757

1.418.651.121.754

69

r r- r- r r --

TONG CONG TY HANG HAI YIVT NAM Thuy& minh ha° cao tài chinh hop nhat cho nam ki,t thin: ngity 31 thing 12 nam 2016 (tiecp thco)

Mau B 09 —DNAIN (Ban hithh theo Thong tic so 202/2014/TT-ETC

ngay 22/12/2014 cna Bó To i chin/)

(b) Bao cao Icect qua hot d(ing kinh doanh hop nhat

2015 Theo bao cao try& day

VND Dieu chinh höi to

VND

2015 Da (lieu chinh hi

VND

Gia von hang ban 15.304.569.152.141 26.066.247.056 15.330.635.399.197 Doanh thu hog Ong tai chinh 1.354.462.045.724 50.725.376.068 1.405.187.421.792 Chi phi tai chinh 1.324.868.904.874 347.907.867.065 1.672.776.771.939 Chi phi quirt doanh nghi0 1.034.763.249.865 (6.741.197.024) 1.028.022.052.841 Thu nhap khac 234.830.890.808 1.023.286.187.422 1.258.117.078.230 Chi phi khac 18.291.108.482 12.489.635 18.303.598.117 Lqi nhuan ke loan twee thue 65.815.892.932 706.766.156.758 772.582.049.690 Lai nhuan sau thu. cUa chfi ser hal cong ty mc (22.376.853.297) 706.766.156.758 684.389.303.461

70

25 -09- 2017

Luang Dinh Minh TricOng ban Tai chinh Kê loan

v/".„,....---

Ngueti duye iK,,9/ ,..,-.: ,

it/. cPNG TY ' HANGHAI

w-r e, Am

yen Canh Tinh Tang Gthin doe

r r r ta• ea ..........

"."11 -.11 '4'1 "IN -a•

TONG GONG TY HANG HAI WET NAM Thuyet tninh blo cao tar chinh hop uhAT cho Warn het attic ngay 31 thang 12 nam 2016 (tien theo)

(c) Bao cao hru chuyert tin te hop nhat

2015 Theo bao car) Mutt day

VND

Cac khoan du phong 56.163.899.671 La chenh Ictch gia h6i dodi do Clanh gia Jai cac khoan rnuc Lieu t c6 g6c ngoai 365.576.859.332 Lai dr heat Ong (tau tic (832.276.321.661) Chi phi li vay 650.609.002.982 Bien d6ng cac khoan phai thu (671102.937.168) Bi6r1 cac khoan phai tra va nçi phai tra khac (1176.518.905.674) 'Bien Ong chi phi tra trete 122.619.160.684 fink huong cua thay d6i t9 gia hOi doei guy d6i ngoai te 9.211.965.698

Mau B (19— DNA-TN (Ban hanh the° Thong tic sa 202/2014/TT-BTC

ngery 22/12/2014 din Tal chinh)

Dieu chinh hot ta VND

,2015 Da dieu chinh Ii

VND

(6.741,196.741) 49.422.702.930

170.026.777.968 535.603.637.300 (1.051.583.941422) (1.881860.264.083)

155.453.793.518 806.062.796.500 (12.809.159) (671.315.746.327) 11.478.652 (1.176.507.427.022)

26.080.059.215 148.699.219.899 2.022.260.666 11.234.226.364

Nguki lap:

TrAn,Thi Thanh Thny Ke Wan tting hap

71

r e— r r rr— r r r- r"- - eas, ▪ •-•• ••••.; ••••• ••••., A'N

TONG CONG TV HANG HAI VIET NAM

Phu luc bdo can tài chinh Itcv nhdt the näm kêt thtic °gay 31 thang 12 niim 2016

PM' Inc I: Danh sach cac cling ty con cap I dirge hop nhttt

Tai ngay 31 thang 12 nam 2016, cac cong ty con eh iu ay kiem sok true tiep caa "Tong COng ty va &roc hop nhat trong bao cao lái chinh hop nhat bao gam:

STT Ten ding ty Hoot d(mg chinh 31/12/2016 1/1/2016.

% set hfru % bikr quy.it % socinin % bleu quyk

1 COng ty C6 phan Cang Sal Gen Kho bai, boc do hang Ma 65% 65% 65% 65% 2 Cone ty CO phan Cang Hai PhOng Kho bai, hOc da hang hOa 91% 93% 93% 93% 3 Cone ty CO phan Cang Da. Na'ng Kho bai, boe do hang 116a 75% 75% 75% 75% 4 Cone ty Co phan Cang Cam Ranh Kho bai, b roe da hang hOa 81% 81% 81% 81% 5 COne ty C6 phan Cane Nghe linh Kho teal, Mc do hang hOa 51% 51% 51% 51% 6 COng tv CO phan Van tai hien Viet Nam, Van tai bign 51% 51% 51% 51% 7 COng ty CO phan Van tai valhue tau hien Viet Nam Van tel bign 60% 60% 60% 60% 8 COng ty CO phan Van tai hien Vinaship Van tai bien 51% 51% 51% 51% 9 Cane ty CO phan Doi 19 Hang hal Viet Nam Doi 19 hang hai 51% 51% 51% 51% 10 COng ty CO Sian Phat trier' Hang hai KIio hi vã doi 11 hang hal 51% 51% 51% 51% 11 Cons ty CO phan Vinalines Logistics Dich vl,i tig.. p van 60% 62% 60% 62% 12 COng ty CO phan DOn tu Cang Cai Lan Kho bai, hoc da hang Ma 57% 57% 57% 57% 13 COng ty TNIIH Khai thac Container Viet Nam Van tai 60% 60% 60% 60% 14 COng ty TN14H Van tai hang cOng nghe cao Van 101 56% 56% 56% 56% 15 COng tv TNE114 Saa chila tau bier' Vinalines SCra chin tau bien 94% 100% 94% 100% 16 Cane ty.. TN1114 MTV Van thi Bien DOng Van tai bien 100% 100% 100% 100% 17 Cone ty TNI111 MTV Dich Vu Hang Hai Hau Giane Dich vu tiep van 100% 100% 100% 100% 18 Cane ty CO phan Vinalines Cang Dinh VU Kho bai, hOe da hang Ma 51% 51% 51% 51% 19 Clang ty Co phan Vinalines Nha Trang Kho bai, b0c do hang Ma 92% 98% 92% 100% 20 COng ty CO phan Cang Can TM Kho bai, Mc do hang Ma 99% 99% 99% 99%

Tat ca cac cring ty con dirge thardi lp tai Viet Nam.

72

L.,

r r r r

r ft" alre, /PIN /MIN a., Oft\ ••••1/4

TONG CONG TY HANG HAI VIFT NAM Phu lye ban cao tai chinh hgp nhat cho nam ket thfic ngay 31 thang 12 tlarn 2016 (tii-p theo)

Plia lac 2: Danh sach dc cong ty con cap 1 drryc thanh It, chuyen giao vi gill the trong nam 2016, Tong Gong ty dä ngirng hop nhat thong tin tai chinh ca dc cling ty con nay no blo cao tai chinh hyp nhlt tai ngay thc ding ty con nay hi thanh l, chuyen giao hoc gill the:

STT Ten &mg ty 31/12/2016

% se• him % bieu quyet 1/1/2016

% ma. him % bieu q uyet

1 Cong ty C phan Cong NliaTrang 61% 61% 2 Ceng ty CO phan Van tai hien Val-lop lac lao Ong quOc tO 36% 36% 51% 51% 3 Trueing Can clang Nghe hang hai 73% 73%

73

Pe- r rer• ea. ,••••.1 /4 c"., "3/4,

TONG C6NG TV HANG HA! VIET NAM Phy lye bao eao tit chinh hyp nhAt elm nam lee't thtic ngay 31 thang 11 Want 2016 (tip theo)

Phu lqc 3: Dann sach cac ming ty con cap 2 dirge him nhat

SIT Ten ding ty

1 Cac cong ty con cfia Cong ty Ca phan Cang Sai Gan Com! ty CO phian Logistics Cang Sai GOn 1

') Cong ty CO phan Cane. sal GOn - Hi p Phu&

3 Cang ty Cia phan Ky thuQt Thtrcmg ma' Dich vu Cang Sai Gan

4 Cong ry Co ober' Van tin va Dich %iv Hang hai Cang Sai Con

5 Cang ty CO phgn Xep clei vh Dich vu Gang Sal Gan . ,

II Ctic ding ty con ctiq ang ty CO phan Cang Hai Phong

6 Gong ty CO phan Dan tui va Phat trien Cang Dinh VU

7 Gang ty Ca phan Lai dat va Vdri tai Cang Hai PhOng 55,54%

8 Ging ty TNHHMTV Cang Hoang Dieu

9 Gang ty INHEI MTV Trung tam y to Cang Hai Phang

10 Gang ty TNHH MTV Dap too ky thulat nghi4 vv Cang Hai Phong

11T Cac ding ty con elm Ging ty CO phan Cang Da Nang

11 Ceing ty CO phan Logistics Cang Da N5ng

12 Cang ty CO phan Xay dung via Thucmg mai Cang DO Nang

13 Cling ty CO phan Tau lai Cang Da Nang

IV Cac cong ty con eau Cling ty CO phan Van till hien Viet Nam

14 Cang ty TNEIFI MTV Sim chira va Dich vg Tau Men VOSCO (ita giai the trong nam 2016)

15 Cling ty TNHH MTV Dail') tau hien va Logistics VOSCO

16 Cang tv TNHH MTV Dich vv hang hai VOSCO

17 Gong ty CO phdri Thuung mai va Dich vg VOSCO

47,21%

92,56% 92,56% 92,56%

51,00% 51,00%

V COc cOng ty con dm Cong ty CO phan Van tiii bien va Hop tac lac tieing queic té

18 Cling ty TNHH MTV iniaco Logistics

VI Cac c8ng ty con cfia COng ty CO Orin Dui 1Y Hang Foil Viet Nam

19 ' Cang ty CO phan Bdt dong sari Dai I Hang hai Viet Nam

VII Clic &Ong ty con can Cong ty CO Lilian Cang Cam Ranh

20 Cang ty CO plian Dich vv Hang hal Cring Cam Ranh

VIII Cac ding ty con ctia Cong ty CO phan Van tai va Time tau hien Viet Nam

21 Ging ty TNHH MTV Sera chira tau bien Phuung Nam (SSR)

31/12/2016 "

% so. hint % bieu quyet

67,04% 94,09%

59,26% 90,54%

41,44% 63,31%

33,38% 51,00% 51,43% 33,66% 51,43%

1/1/2016 "/L. sa halt °A, biEti quyat

67,04% 94,09% 59,26%

41,44% 69.30,3541%%

33,38% 51,00% 33,66%

53,75% 47,21% 53,75% 60,00% 55,54% 60,00%

100,00% - - 100,00% - 100,00%

- - 13;98:21531% % 52,17% 51,00%

- 45,00% 60,00%

- 51,00% 100,00% 100,00% 51,00% 100,00% 100,00% 51,00% 100,00%

- 51,00% 100,00%

- 51,00% 100,00%

26,29% 51.50% 26,29% 51,50%

- 41,26% 51,00%

- 60,00% 100%

74

rea ed.', ".b.. AO.% .•••• aft, AM, ab, oas

TONG CONG TY BANG HAI V1V,I NAM Ph 1c baio ea° tAi chinh hcp nhrit cho nam kM thnc nigny 31 thing 12 nam 2016 (tip theo)

Ph tt lye 4: Cat kholin din ter Nino cong ty con Clinic 114ch than thco gin giie

31/12/2016 1/1/2016 STT Ten cong ty % so' hfru % bieu quyk 'Yo so' hiru % bie‘u quyet

1 Ulric, ty a phAn Xutk nhep kheu \Let tu duerng bien 100% 100% 100% 100% 2 Cong ty Co phen Ve'n tei Dan kill, Viet Nam 51% 51% 100% 100% 3 Cone ty INIlli MTV Ven tei Vien throng Vinashin 100% 100% 100% 100% 4 Cong ty TNITH MTV CNTT Ca Mau 100% 100% 100% 100%

75

r- r r r "••• ga. ea, A••• ••••• 1, •••••,, a1/4,

TONG CC/NG TY HANG HAI VaT NAM Ph6 lye bno cat) tài chinh hap nhlit eho nin ktt tithe nay 31 tilting 12 nana 2016 (tip theo)

Phu luc 5: Cite ding ty Hen kat va cong ty lien cloanb ctia Thng Cling ty va the cong ty con dirge hach toan then plarong phap vtin chit s& hfru trong bao cao tai chinh hup nhat:

STT Chug ty lien kat, lien doanh

1 COng ty Lien doanh Vhn tai Quec teNhat - Viet 4 Cons ty CO phan Ttt van xay dung Gong trinh Hang hai 3 Cong ty CO phrin Dich vu van tai & thuang mai (Transco) 4 COng ty Co Orin 1-1t7p tac lao dOng yeti mak ngoai 5 Cane tv CO phan Dan tu & Thuang mai Hang hai Hai Plating 6 Cana ty CO plian COng Khuyen Luang 7 Cana ty TNI-B-1 Korea Express Cting Sai Gen 8 COng ty CO phrin COng Tong hop Thi Vai 9 Cong ty CO phan Digit \iv Tan Hung Phac 10 Ulna ty CO phan Thuang mai Dich vu VhntaiLogistic Shi Gen Ben Tre 11 Cong ty Lien doanh Dich Yu container Quec te Cana 501 Gen SSA (SSIT) 12 COng ty CO phan Tier) van Dinh Vit 13 Gong ty TNH1-1 TEO Van S1TC -Dinh VII 14 COng ty CO phan Tau lai COng DO Nhng 15 Gong ty CO phan UGH Logistics 16 Celia ty 1NHH China Shipping Viet Nam 17 Gong ty CO phan Did] \RI Hang hai Hai Au 18 COng ty TNHH Villainies Honda Logistics Viet Nam 19 Cong ty CO pilau Dau In Phat trien Dich vu cang Hai Pheng 20 COng ty CO phan Logistics COng Da Nang 21 Cong ty CO phan Digit vu yr). Thuong mai Vosco 22 Cong ty CO phan Cungfmg Dich vu Hang hai va XNK Phucmg D'ong (PD1MEX JSC) 23 Gong .ty CO phan Lai &at va Djch vn Hang hai Cana Cm Le

% biau guy& % se. hfru

50% 50% 49% 49% 33% 33% 25% 25% 37% 35% 49% 490/ 50% 33% 21% 14% 30% 20% 20% 13% 50% 37% 23% 22% 26% 24% 36% 27% 39% 36% 40% 20% 24% 12% 49% 13% 35% 33% 45% 34% 46% 24% 26% 16% 36% 18%

76

2 5 19- 2017

Ltral g Dinh Minh

Trethng brain! chinh Ké lam

TONG GONG TV HANG HAI Vit,T NAM PM.' [ye bno cáo thi chinh hop obit cho nam ket thilc nay 31 thAng 12 nam 2016 (tiep theo)

Phu lye 6: Cac eong ty lien het ghi nlin theo giá gAc trong bao crio tai chinh hyp nhOt do Tong Cling ty khan, en thong tin tAi chinh:

sTT Ten cong ty 31/12/2016 1/1/2016

% sO hfru % hien guy& % sU hint °/0 hiêu quye't

Thing tarnPhat Irian nhan Inc hang hai Dong Nam A 50% 50% (da giai the trong nam 2016)

2 Ceng ty 06 phim Vinalines Deng Bac 28% 33% 28% 44%

1r6 ii lhi Thanh Thily .K& wen tong frip

77

Documents

SAO Y BAN CHINH - business.gov.vnbusiness.gov.vn/Portals/0/Cong-Bo-Theo-QD36CP/Bo... · bang can drei kO than hot nhat ti ngay 31 thang 12 narn 2016, bao cao ket qua heat den@ kinh