co dlch vu - cafefcdn.comcafefcdn.com/2015/bctc-6t-2015-hop-nhat-1439774527167.pdf · n5.'n...
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CONG TY cO PHANDlcH vU 0 r0 unruc xans
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CONG ry cO PIIAN DlcH W O TO HANG XANH
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BAo cAo c0A H0rDoNG auAN TRt
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BAO CAO TAI CHiNH HEP NHAT
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860 cao k6t que hoatdong kinh doanh h9p nhdt
860 cao luu chuy6n ti6n te hqp nh6t
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HOi ddng Quan tri h:n hanh de trinh bito c6o nay cung vol 860 cao tai chinh hqp nhei da duqc sodt xet crlaC6ng ty c6 phan Djch v! O tO Hang Xanh var c6c c6ng ty con (go chlng la "Tap doan') cho ki tir chinh ket
1. Th6ng tin chung ve Tap do,n
T;p doin bao g6m: Cong ty c6 phiin D ch vU O t6 Hang Xanh (c6ng ty me) vd c6ng ty con la C6ngty c6 phan Co khiO t6 Can Tho
C6ng ty me
COng ty c6 phan Dich vu 0 td Hang Xanh ( Cong ty ) la doanh nghrep duoc c6 phan hoa tir m6t xinghi6p.cia COng ty Co khl 0 t6 Sai Gon (nay a T6ng Cong ty Co Lh O tO Sar con) theo Quy6tdinh s6 6418/QD-UB-KT ngay 15 thang 10 nam 1999 cia Lly ban Nhan dan Thanh pho Ho Chi[,4inh. C6ng ty hoat dong theo G 6y chung nhen ddng ki doanh nghiep s6 O3O2OOO126, dang ki tandau ngdy 17 thang 5 nem 2000 va d:ng ky thay d6i an thLl 18 ngay 13 theng 11 nem 2014 do SdK6 hoach va Dau tu Thanh ph6 Hd Chi Minh c6p.
C6 phrdu cia Cdng ty (ma chu n9 khoan la HAX) duqc niem y6t tren San giao dich ChL?ng kho6nThanh pho Ho Chr lM nh theo Giay phep so 113/UBCK-GPNY ngdy 13 thang 12 nem 2006 coa Ch0tch Uy ban Ch0nq khoan Nha nLf6c.
Tr! sd chlnh clla Cong ty:- Dla chi : 235/18 Eien B en Phi, phu,o,ng 15, quan Binh Thanh, Thdnh ph6 H6 ch' Minh.- Dicn thoai : 08. 35120026
: 08.35120025
Theo Gi6y chLrng nhan ddng ki doanh nghiep ngdnh nghe k nh doanh cria C6ng ty g6ml
- Mua ben phu ting may m6c, th 6t bi chuyen nganh 6 t6;- D ch vu cLfu h6 xe 6 t6;- DAi li bao hi6ml- Dich vu si,a cht,a, bao duOng bdo hanh cac oai d t6- Dal ly mua ban xe 6 t0;- D6ng moithirng xe cac loai sdn xuet cac chr t/dt va phu tung cho (e co dQng co ltrtr rdn, iluc,
c6n k6o k m oal, dap cit, go, han son t6i ch6 ph6 thai klm loa va x ma dien);- Cho thue xe 6 t6- Thl6t ke cei tao phu,ong ti6n xe co gld dudng bO;- K nh doanh bat d6nq sdn- VAn tei hang h6a beng du,ong b6
Anh hudng quan trcng ddn tinh hinh hoet dAng cia Tap do'n trong 6 theng deu ndm 2015
C6 ph 6u crla c6ng ty me (me chilng khoen la HAX) bi tam ngn,ng giao dich kA tu ngay 04 thang 4nem 2013 theo Qlyet dinh s6 T T 1/2013/QD-SGDHCI\,1 ngay 01 thang 4 ndm 2013 cda T6ng Ciamd6c S& giao dich Chlfng khoar Thanh ph6 H6 Chi l\4inh Theo Th6ng beo s6 48612AfifiF'-SGDHCN4 ngay-2s theng 4 n:m 2013 cia T6ng Gam d6c Sd giao.dlch Chlmg khoan Thanh ph6Hd Chi l\/l nh, c6 phi6u HAX du,oc g ao d ch tro a duoi dang bi k 6m soat k6 iu ngay 03 th6ng bn5.'n 2013 voi thol glan giao dlch a T 5 phut trong dot khdp enh dinh ki x6c dtnh g a d6ng c&a ciram6ingay giao dich.
Theo Quy6t dinh s0 21lQD SGDHCl,,l nga,/ l4 thang 01 narn 2014 cia T6ng ciem d6c Sd g ao dichChLlng kho6n Th,rnh phd la C- t.l -. !: \,-ac duy tri c6 phleu HAX thuoc dien b kl6m soat vdQuy6t d nh s6 '133/QD SGDflC .r -,:.r :3 rhang 4 rAm 2014 cia Tdng ciem d6c Sd gjao dichChung kho6n Th,rnh pha Na a' . -- .. ! ec chuyen c6 ph 6u HAX tu, di6n ki6m sodt sang di6ncdnh bdo k6 tu ngAy 07 tta'.1 '2- )a,':
CONG TY CO PHAN DICH VU O TO HANG XANH235/18Dien Bi6n Phi, phuong 15, quan BinhTh?nh Thenh ph6 HdChi l\'4nh
BAo cAo coA H9t DoNG ouAN TR!
Cong ty con
:Ten c6ng ty Tru sdchinh Hoqt dong kinhdoanh chinh vOn
72,62% 72,62%Hoat d0ng chlnhcia C6ng ty ldmua ben phLt tllngva dich vu s&ach0a xe.
2. Cec tharnh vi6n cia HOi ddng Ouan tr!, Ban Kidm soat va Ban T6ng Giam d6c cta C6ng ty me
c6c tharnh vien Hai d6ng Quan tri, Ban Ki6m so6t va Ban T6ng Giem doc cia c6ng ty me trong ky
la chi.h ray !i c_o dan 19ay 50 bao cio cay bao 96-n :
HEi d6ng Quan tri
v2r ten Ch!:rc vu
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24 thang 3 n6m 2015
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b6n06 thang 5 ndm 201301 th,rng 10 ndm 201319 theng 01 nem 2013
va ten
3. Danh gi6 tinh hinh kinh doanh
K6t qua ho?t dong k nh doanh cLla Tap doan cho ky tai chinh k6t thirc vao ngdy 30 theng 6 ndm
2015 va unh hi;h iai chinh vao c!ng ngay ndy duqc ih6 hien trong Bao ceo tai chlnh hqp nhAt dinh
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foCh M nh Ciy tsead Ofice.Te
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Kinh gi,i: Cac c6 dongCac thanh.vi6n HQi tldng Quiin trive Ban T6ng ci6m daicC6ng ty c6 phan Dich vU O t6 Hang Xanh
Chlng t6i da thlrc hign c6ng t6c soat xet Beng c6n d6r k6 to6n hqp nhit crla C6ng ty c6 phan DichvU O t0 Hang Xanh va cec c6ng ty con (gaitdt la "Tap dodn") t?r ngay 30 thAng 6 nam 2015, B3o caoket qua hoat dong kinh doanh hqp nhAt, Bao c6o luu chuyan ti6n tC hEp nh5t cia ky tdi chinh k6tthtc vao ngay ken va Ban thuy6t minh bao c5o tdi chinh hqp nh6t, dLrqc lap ngay 04 thdng 8 n6m2015, tU trang 5 d6n trang 36. Viec lap va trinh bay beo c6o tai chlnh hEp nh6t nay la thuoc trechnhiem cia Ban T6ng GiSm d6c Cong ty m9. Trdch nhiem crla chUng t6i la dua ra Beo cdo nhan xetve Bao c5o tai chinh hqp nhat nay tren co sd cong t6c soet x6t ctla chung t6i.
Chung.t6r de thuc hrgn c6ng tdc soat x6l b6o c6o.tai chhh hqp nhSt theo Chuan muc kiCm to6n VietNam vd c6ng t5c soat xet. Chuan muc nay yeu cau c6ng tac soat xet phai lap ke ho?ch va thfrc hignde co sqr ddm bdo vua phai rlng bdo ceo tai chinh hgp nhAt kh6ng chua dHng nhong sai s6t trQngyeu. C6ng t6c so6t xet bao g6m chi y6u le vi6c trao d6i vdi nhan slr crla Tap doan va ep dung cecthi tuc phbn tich tren nhi,png th6ng trn tai chinh; cong tec ndy cung c6p m6t mLrc d6 dam beo thephon cOng tac kidm toan. Chlng toi khong thuc hien c6ng viec ki6m toan nCn c0ng kh6ng dua ra ikien kiem todn.
Tren co sd cong tac soet xet cria chUng toi, ch[ng t6i kh6ng th6y c6 srr kien ndo d6 ching t6 chordng bao ceo tdi chinh hqp nhet kem theo day.khong phan 6nh trung thLrc va hqp ly tren cec khiacanh treng y6u phu hqp vdi cec chuan mLfc k6 to6n, ch6 dO k6 to6n doanh nghiep Viet Nam h 6nhanh va c6c quy dinh phep ly c6 lien quan d6n viec lap va kinh bay b5o c6o tai chtnh hqp nh6t.
C6 phi6u crla COng ty me (me chL?ng kho6n la HM) bi tAm ngtrng giao dich kd ti| ngay 04 thdng 4ndm 2013 theo Quy6t dinh s6 111/2013/QD-SGDHCM ngay 01 thang 4 nbm 2013 cia T6ng ci6md6c Sd giao dich ChLrng kho6n Thanh ph6 Ho Chl Minh. Theo Thong bao so 486/2013/TB-SGDHC[/ngay 25 theng 4 ndm 2013 cia T6ng Giam d6c Sd giao d ch Chung kho6n Thdnh ph6 Hd Chi N4inh,c6 phi6u HAX duEc giao dich trd l?i dudi dang bi ki6m sodt k6 tL/ ngay 03 thdng 5 ndm 2013 vdi thdigian gjao dich le 15 ph!t trong dqt khop lenh dinh ky x5c dinh gl5 d6ng c&a crla m6i ngay giao dich.
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235/lSDierBidrDf- oluo-g q-; B-i - a.- -a, p-oqoC-.[Lr,rBANG cAN 06I KE ToAN HC}P NHATNgay 31 thang 12 nim 2015
ME 30/06/2015
VND
01t01t2015
VND
TA sANTAI SAN NGAN HAN '100 299.492.626.333 190.548.512.629
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oau tt} tai chinh ngin h?nChLrng kho6n kinh doanh
DLr phdng giam gi6 ch0ng kho6n kinh doanh
Dau tu n5m giir d6n ngay dao han
Gac khoan phaithu ngin hanPhdithu ngSn han crla khech hang
Tfii trudc cho ngudi ben
PhEithu n6i b6 ng6n han
Phaithu theo t6n d0 k6 hoach hop d6ngxay du,ng
Ph6ithu ve cho vay ngdn han
Phdlthu ng5n han khec
DlP phdng phdithu ngan han kho dol
ra san mreu cno >u ry
Hdng te'n khoHang t6n kho
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110 5.1
111
112
120
121
122
123
130
131 5.2
132 5.3
133
135
136 54137 5.5
139
140 5.6
141
149
150
151 5.7 .1
152
153 514154
155
1't.269.057.06411.269 457 .064
13.137,174.124
13.137.174124
63.251.606.156
48.000.545.116
11.483 233.803
67 .07 2.044 .040
51 .395 278.626
16.186 853.669
4 413 601 495
(645 .77 4.258)
212.637.953.147
214.627.270.218(1.989.317.071)
12.334.009.966
252.326.76611.397 295.383
684 387.817
151.298.973(661.390.258)
109.626.243.230
114 .7 94 .243.230
(1.168.000 000)
713.054.265108.916.418
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BANG CAN DOI KE TOAN HOP NHATNgey 3l th6ng 12 nim 2015
N4e Thuy6l 30/06i2015
VND
01t0112015
VND
TAI SAN
TA SAN DAI HAN 200210211
212
213214
215
216
219
220221 5.8
222
223
224
225
226
227 59228
229
230231
232
240
241
242 5.10
250
251
252
253
255
260
261 5.7 2
262
263
268
269 5 11
61.520,504.790 5 t .7 52,478.295
8.000.000CAc khoan phaithu dai h4n
Phaith! daihan cia kh6ch hang
Tra irudc cho ngu'oi b6n dai han
V6n kinh doanh d don vitryc thuoc
Pha thu noi bO dd han
Phaithu vA cho vay dai h?n
Phalthu darihan khac
DL,r phdng phaithu daihen kh6 ddi
I ar san co olnnTaisan c6 dinh ho'u hlnh
Nguyen gia
Gie trihao mon liy ke
Taisen c6 dinh thue tdichinh
Nguyen giar
Gi6 frl hao mdn lly k6
Taisan c6 dinh v0 hinh
Nguyen g a
Gia trihao mon lly k6
Bat dong san dau tuNguyen gl6
Gj6 trihao mon liy k6
Tai san dd dang dai hen
Chi phisan xu6t, KD d6 dang dai han
Ch phixay dung co ban dd dang
Dau tu tari chinh dai hqn
Dau tu vao c6ng tY con
Diiu tLr vao c6ng ty ien doanh lien k6t
DAu tLr gdp v6n vao don vikhacDV phdng da! tLf taichinh del han
Dau tu ndrn g * d6n ngay dao han
Tei6an dai hqn khac
Ch phitrd truoc dai h?n
Tari san thu6 thu nhap hoan lei
Thi6t bi, vat tlf phlr ting thay the da han
Taisan dai han khac
Lqith6 thuong mei
8.000.000
8.000.000
53.562.623.',|51
41.890.856.351
73.879.976.984
(31.989.120.633)
8.000.000
47,826.189,797
36.131422.997
(30.729.556.633)
11.695.166.B00
12.273.516 .284
(578.349.480)
1.830.8'16.260
1.830.816.260
11671.766.80012.273.516 .284
(601.749.480)
1.547.168.600
1.547',I68.600
6.402.713.039
4 .97 4 .495 .044
1 .42A.617 .995
2.0a7.472.238
399.157.155
1.688.315.083
ToNG CQNG TAr sAN 27o 361.013.131.123 242.300.990.924
CONG TY CO PHAN DICH VU O TO HANG XAN
235/18 Dien Bien Phrl, phuong 15. qlrAn BlnhThanh Thanh ph6 H6 Chi Mlnh
BANG cAN D6I KE ToAN HoP NHATNgay 31 thang 12 nim 2015
lvla rhuy6ts6 mfh
30/06/2015
VND
0,104t2015VND
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Ng PHAITRA 300 242.835.6s3.845 139.491.154.952
Nq ngan hqnPhaike ngudiban ngdn han
Nguoi mua trd iien truoc ngan han
Thu6 va cac kho,n phai nop Nha nLroc
Phai tra nguoi ao dong
Chi phi phei tra ngdn han
Doanh thu chLra ihuc hien ngin han
Phditra ng;n han kh6c
Vay ve nq thue iai chinh ngdn han
Dq phdng phditr6 ngdn han
QUY khen thu'dng phic lgi
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Phaitre nguoibAn ddihanNguoi mua trd ti6n truoc da han
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VON CHU Sd HCIU
310
311 5.12
312 5.13
313 514314
315 5 15
318
319 516320 517
322
330
331
332
333
341
400
242.835,653.84s132 070.861.049
12.443.764 .395
4.706.855 156
3.404 893.862
1.860.037.723
1 .924 881.07586.824 360 585
139.491.154,952
49 .204 .791 .782
22.350.777 177
2 385.007.670
3.586.624.948
1.540.122.204
1 239 685 849
59 213 611.070
14.534.2-52
100.927.401.066
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C6 phieu quiQuy dau iu phAt trien
QuY khac thuOc v6n chi sd h0u
Lo nhuan sau thue chua phan ph6
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Lgi ich c6 d6ng kh6ng ki6m soat
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Ngodilap bi6u__=,€+ifJHr NGoc HUYEN NG
410 5.18
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4.309.225 692
241.343.142
(15.179135.226)
15 .426 .47 L3681 .823 .597 .844
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coNGTYcOPHAN Dci .- :-l -:':,:,-235'8Oe1 Be-P- p -. .: ' .. : --''lBAo cAo KET QUA HoAT DoNG KINHKi, tdi chinh ket thic vao ngey 30 theng 06 n,m 2015
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235/18 D en Biel Prl p^rong I. qr:r B 'r -) a'lrp o oCn \,4r1
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phip gi6n ti6p)
6 thing atbu'': nam 2015
"o vND
6 theng deunam 2014
VNDLuu cHUyeN TtEN T[/ HoAT ooNG KtNH DoANHL?i nhuan trwoc thuii 01
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C6c khoan dLP phdng/ (hoan nhap) 03(LAi)/16 chenh l6ch ti g d h6i do6i do danh gta la c6c
04khoan .nuc t en te c6 g6c ngoa te(Lai)/16 tu hoat d6ng dau tlf 05Chi philE vay 06L?i nhuen KD truoc nh(mg thay d6i v6n lvu ding 08(Tdng)/giem c6c khoan phaithu(Tdng)/giem heng t6n khoTdng/ (giam) cdc khoan phal trii (khdng k6 lai vayphaitd, thuAihu nhap doanh nghl:ap ph6jn6p)(TAng)/ gidnr ch phi te iruoc
Thu6 thu nhap doanh nghiep dA n6p
TiAn thu kh6c iir ho?t dong kinh doanh
Tldn chikh6ctip hoat d6ng k rh doanh
(1.180.468 466)
1.007.385.420
23.819.776.39209
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(103.833.026.988)
79.674.624 546
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LUU cHUYEN TIEN Tu HoAT oONG EAU Tu'I er chi mua s;- XO ISCD !a cac TSDJ ! Fac 21
TlAn ihu thanh li, nhu,ong b6n TSCD va TSDH khac 22TlAn chideu tu gop v6n veo dqn vi khac
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lqllgluydn ti.n thuan tw ho?t dqns aleu tLr 30 114.163.104.677\
128.451.642.513(100.840 892.998)
(6.504.4s9.686)
134.367.800.929
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Luu cHUyeN TtEN Tu HoAT oONG TAt cHiNHTi6n thu til di vay
T dn tre nq g6c vay33
36
40
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7.174.124
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10.778.97 4"522
LUU cHUYEN TIEN THUAN TRoNGTIEN VA TUoNG ouoNc TIEN DAUTIEN VA TUoNG DUoNG TIEN cUoI
KY
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CONG TY c0 PHAN DrcH vu 6 T0 HANG XANH235/18 Oien Bi6n Phi, phuong '15 quan Blnh Thanh Thanh ph6 H6 Chi [,4inh.
THUYET MINH BAo cAo TAI CHINH HoP NHATCho ky tei chinh k6t thlc vao ngay 30 thdng 06 nam 2015
Ban thuy6t minh hEp nhat nay ld m6t b6 phan kh6ng th6 t6ch roi alLroc doc cirng v6i c6c b6o ceo talchlnhhop nhar dinh ke-r
1. DAc orEM HOAT oQNG
Tap.doan bao gdrn" COng ty c6 phAn Dich vu 0 t6 Hang Xanh (c6ng iy me) vi c6ng ty con la COngty cO phan Co khiO to Can Tho
1.1 Hinh thrlc sd hiru vi5n
C6ng ty me
COng ty c6 phen Dich vu 0 t6 Hang Xanh ("C6ng ty") ld doanh nghiep duqc cA phan h6a tr"p mot xinghiep.cia COng ty Co kht 0 t6 Sai Gdn (nay ta T6ng C6ng iy Co khi 0 tO Sdi Gdn) theo Quy6tdinh s6 6418/QD-UB-KT ngdy 15 thang 10 ndm 1999 cia Uy ban Nhan dan Thanh ph6 Hd Chil\,4inh. Cong ty ho?t dong theo ciey chung nhAn ddng ky doanh nghiep s6 O3O2OOO126, ding ky tandau ngay 17 theng 5 nem 2000 ve deng ki thay d6 l;n thu 17 ngay 13 th6ng 5 ndm 20'13 do Sd K6hoach va D)u tlp Tha rh ph6 H6 Cr, [Iinh cap.
C6 phr6u crla Cong ty (me chlrng kho6n ld HAX) dugc ni6m y6t ken San giao dich Chung khoanThanh ph6 H6 Chi [,4inh theo G 6y ph6p s6 113/UBCK-GPNY ngey 13 thang 12 ndm 2006 cia Chitich Uy ban Chfng kho6n Nhe nuoc.
Tru sd chlnh cLla COng ty:
- oiachi : 235/lSDl6nBiCnPhi phuong 15, quAn Btnh Th?nh, Thanh ph6 H6 chitvinh.- oien thoai I 08.35120026- Fax i 08.35120025
1,2 Linh vuc kinh doanh
Linh vlrc kinh doanh cda C6rig ry la hoat dong thuong maivd dich vu.
1,3 Nganh nghe kinh doanh
Theo GiSy chOng nhan ddng ky doanh ngh ep, ngdnh ngh6 kinh doanh crla C6ng ry la:- D?i li mua ban phu ting cac oai:- [Iua ban phu ting, may m6c, thi6t bichuyen ngenh 6 t6;- Dich vU cou h0 xe 0 t0;
ual ty Dao ntem;- Dich vU sa,fa ch0a, biio duong, beo hanh cac loai 6 t6;- D?l ll/ mua b6n xe 0 t0;- O6ng moi thlng xe cdc loai; sen xuAt cac chi fiet ve phq tJng cho xe c6 dong co (hir ren, dic,
c6n k6o kim loAi, dAp cet, gd, han son tei ch6 ph6 thei kim loei va xi rna di6n);- Cho thue xe 6 t6;- Thl6t k6, cdit?o phuong ti6n xe co g Oi dudng bol- Kinh doanh b6t dong sdn;- VAn t6i hdng h6a bang duong bo.
Trong 6 thAng dau n6m 2015, hoat dong chinh cLira COng ty ld kinh doanh xe, mua ban phu tirng vadlch vU s0a ch0a xe
1.4 Chu ki' kinh doanh th6ng thuong
Chu ki kilh doan' r\o_o _huo-9 ( la Corg Lr l _d-g qLa 12 trdrg.
2o
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ic
10
CONG TY c0 PHAN DICH vU 0 T0 HANG XANH235/18 Dien B en Phi. pl-Jo19 15. qL;r B rl- T-a.l' - n;n- phd -16 Ch N4ir1.
THUYET MINH BAO cAo TAI cHiNH HoP NHATCho ky lerchilh k6t thnc v;o ngay J0 rhe-g 06 ran 2015L_l
L--
l--)
l-.r
1.5 Oic di6m hoat d6ng cia C6ng ty trong ki c6 anh huong aliin Biio c5o tii chinh
C6 phi6u cia Cong ty (mA chfng kho6n d HAX) bit?m nglng giao dich kd tLr ngay 04 th6ng 4 nem2013 theo Quyet dinh s6'111/2013/QD-SGDHCN,4 ngAy 01 thang 4 ndm 2013 cia T6n9 ci6m d6csd giao djch chong kho6n Thdntr ph6 H6 chi [4inh. Theo Th6ng b5o s6 486/2013iTB-scDHctvngey 25lharg 4 .am 2013 cia T619 Gitm d6c Sd grao drch Chu ng k1o6n Thalh ohd H6 Cht M nl..c6 phidu HAX duqc giao drcl' fd ai dLrdi darg bi k:6m so6t kd tu nqay 03 tlerq 5 nem 2013 vo.thd gian giao dich le 15 ph[rt kong dot khdp tenh dinh ki xac djnh gi6 d6ng coa cr]a m6i ngay giaodich.
Theo Ouyer dinh s6 21IQD-SGDHCM ngey 14 rhdng 01 nam 2014 cia T619 c 6m ddc Sd giao dichChJ rg kho6n Thdlh ph6 H6 Cl^r M rl vd viec duy tri c6 phi6u HAX thuoc dren bi ki6m so6t vaOuyet dinl s6 '33/QD-SGDHCI\,1 ngay 03 th61g 4 nam 2A14 cja T6ng cidm d6c Sd g ao dichCl^jng kho6n Thenh pl^d H6 Chi lvinn v6 v -"c chJydr c6 phi6u HAX tu didn
^i6m soat sang dien
canh bao k5 tt-| ngAy 07 th6ng 4 nem 2014.
Ceu trfc cia Tap doin
Tap doan gdm C6ng ty c6 phan Dich vu 0 t6 Hdng Xanh ("cdng ty me") vd COng ty c6 phAn Co khiO to cen Tho ("cong ty con').
Danh s6ch c6ng ty con dugc hop nhSt
'1.6 rl
9
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1.7
1.8
Tuy6n bii vd kha neng so sanh thdng tin trCn Bao cao tai chinh
Nhu da trini bey tai thuy6t mrnh s6 3.1 kA tu ngay O'1 thing Ol ndm 2015, Tap doan da 6p dungTh6ng tu s6 200/2014/TT-BTC ngdy 22 thdng 12 nem 2014 cLla BO Taichtnh vd huong dan Ch6 dOka toen Doanh nghiep thay thd Ouyet d nh s6 15/2006/QD-BTC ngdy 20 thdng 3 ndm 2006 cia 86TAi chi.h ve Thong tLr s6 244I2009/TT-BTC ngay 31 thang 12 nem 2009 cia B0 Tai chtnh. Tepdoan dd trlnh bdy lai cec s6 lieu c0a ky trudc theo thdng tu nay, do vAy, cac s6 tieu trlnh bdy trongB5o c6o tai chlnh cho ki tei cr rh 6 rl.6ng k6l thLc vao rgey 30 t,r5ng 6 nar 2015 so sanh duocvd s6 lieu tuong Llng cia ki, trLrdc.
56luEng nhan vi6n
56 luqng nh6n vien crla Tap doan vao ngdy 30 thang 6 nem 2015 la 314 ngudi (veo ngay 31 th6ng12 ndm 20'14 ld 239 ngLrdi).
NAM TAt cHiNH, ooN vtrEN TE su DUNG TRoNG Ke ToAN
Nam tii chinh
Nbm tdi chlnh cia Tap doan duoc b6t diiu tu ngay 01 theng 01 va k6t thL:rc vdo ngey 31 th6ng 12h?inq ndrn.
11
T6n c6ng ty Trq sd chinh Ho?t dong kinhdoanh chinh
Tv- lC
gop
ri lcquyCnbi6u
quyet
Tv l9lqi ich
C6ng ty c6 phan cokhi O t6 can Tho
s6 102 cach [4angTh6ng T6m phudngCei Kh6, quan NinhKieu, Thanh ph0 CanTho.
Hoat d0ng chinhcia C6ng ty lamua b6n phu tirngve dich vu s&achcra xe.
72,620k 72 624/d 72,62%
2.1
GONG TY c6 PHAN DICH vU O TO HANG XANH235/1B Di6|. B.e1 Phi phudnq l5 qL?r B r ^ Tlalr Trarl oh6 ld C'l Mi1h.
THUYET MINH BAo cAo TAI cHiNH HC}P NHATCho ky tai chinh k6t thdc vao ngay 30 rhang 06 nem 2015
-"J
2.2 Don vi ti6n tC sri, dung trong kii toen
Don viti6n te duoc sl} dung trong k6 to6n la ddng Viet Nam ("VND").
CHUAN MITC VA CHE DO KE TOAN AP DUNG
chu6n muc va chii d6 ki! to6n ep dung
N-gay 22 thdng 12 nem 2014, B0 Tat chinh da ban hanh Th6ng tu s6 200/2014/TT-BTC ve hLrdngden Ch6 dO k6 to6n Doanh nghiep thay th6 Ouy6t dinh so 15/,0O6iQO-BTC ngay 20 th6n9 3 n5;2006 cia 86 Tai chinh va Th6ng tu s6 244|2009/TT-BTC ngey 31 thdng 12 nem 2OO9 cia 86 Taichlnh. Th6ng tu nay c6 hieu l\rc ep dung cho n6m tei chlnh bit deu vao hoAc sau ngay Ol theng O1ndm 2015.
Tap doan ap dung cdc chuan m\rc k6 to6n, ch6 dO kC toan doanh nghiep Viet Nam duqc ban hanhtheo thong tu ndy vd cac th6ng tu huong dan thqc hien chuan muc k6 toAn Vlet Nam c|]a 86 Taichinh trong viec lAp va trinh bay beo cAo €i chinh.
Tuyan b6 vi viCc tuan thi chuAn muc ki5 to{n va ch6 dO k6 todn
Ban T6ng ci6m d6c dam bao da tuen thrl yeu cAu crla c6c chuen muc k6 to6n, ch6 dO k6 toandoanh nghiep ViCt Nam duoc ban hanh theo Thong tu s6 200/2014,TT-BTC ngay 22 th6ng i2 nem2014 va cdc thong tu hudng dan thvc hien chu6n muc k6 ban Viet Nam cia 86 Tai chinh trongvi6c lep va trinh bay b6o cao tei chinh.
cAc cHiNH sAcH KE ToAN cHO YEU
Cc'sd l4p b{o c{o taichinh hqp nhdt
B6o.c5o tdl,chlnh hqp nhAt dLrqc lap tren co sd k6 to6n ddn tich (tr} cac th6ng tin tien quan d6ncac uong Iren).
Co sd hop nhet b5o c6o teichinh
860 cao ei chinh hop nh6t bao g6m b6o c6o tai chinh cia COng ty c6 phAn Dich vU 0 t6 HangXanh (cdng ty me) (gaitdt la "Cong ty") ve C6ng ty c6 phAn Co kht 0 tO Can Tho (cong ty con) choki' tai chlnh k6t thLlc vao ngay 30 theng 6 nem 2015.
Ket que hoat dong kinh doanh crla cOng ty con a[]gc mua lAi hoAc ban di trong ky dLrqc trinh baykong bao ceo kdt que ho?t ddng kinh doanh hqp nh6t ttr ngay mua hoac cho d6n ngay bdn khoandau tu d c6ng ty con d6.
860 ceo tai c,hlnh cLla.c6ng ty con d6 duoc l6p cirng ki b6o cdo tai chtnh vdi C6ng ty theo cecchjnh sech k6 to5n th6ng nh6t voi cac chlnh sach k6 to6n crla Tap doan. Trong truOnb hqp clnthrdt, beo cao tai chinh crla c6ng ty con duqc di6! chinh d6 cac chinh s6ch k6 to6n duoc 6p dungtai Cong ty va c6ng ty con la g 6ng nhau.
C6ng ty con duoc hop nhat hodn toan k6 tu ngdy C6ng ty njm quydn ki6m soet va s6 ch6m duthop nhet k6 tu ngey Cong ty kh6ng cdn ki6m soet c6ng ty con d6 Trong trLrdng hop C6ng ty kh6ngcdn ndm quyCn kl6m so6t c6ng ty con thi cac b6o cao tai chinh hop nh6t s6 bao gdm ca k6t quehoat d6ng kinh.doanh cLla giai doan thloc ki'bao ceo ma kong giai do?n dd C6ng ty v5n cdn n5mquyen Krem soal
Tat ca c6c s6 dLr va cac g ao d ch nb b6 gila cec c6ng ty trong cirng Tap doan k6 ce cdc khoan talchua thuc hien phat sinh tu, cdc g ao dich noi b0 de duqc lo?i trir hoen toan khi Ep bao cao tAichlnh hqp nhet. Cdc khoan i6-chua thuc hlen ph6t sinh tL:p cAc giao dich n6i bO c0ng duqc loai b6trlr khi chi phltao nen khoan 16 db kh6ng thd thu h6l dLroc.
3.1
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ll
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4.1
4.2
12
235l'8 D.e1 Bi6nPhn. pht-/orq-5 oua.Bi-l-r1ar- T-a-r p-o Fo Chi M nh.
THUyET MINH BAobAo rar cniruH nop runArCho ky taichlnh k6tthUc vao ngey 30 theng 06 nam 2015
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4.3
Lqi ich crla c6c c6 dong th 6! s6 th6 hren phAn loi nhuan hodc 16 ve tai sin thu6n cia cOng ty conkh6ng nAm gio bdi c6c co d6ng cia Cdng ty va dugc trinh bey d muc riCng t€n b6o cao ket quakinh doanh hqp nhSt v6 brng can d6i k6 toen hqp nhat. Lqi ich crla c6 d6ng thieu s6 bao gdm gi6 hicec qi ich cia c6 d6ng thi6u s6 t?i ngay hqp nh5t kinh doanh ban deu vd phin lqi lch cl]a cd dongthi6u s6 trong bi6n ddng crla v6n chi sd ha/! k6 tir ngdy hEp nh5t kinh doanh. Cec khoin 16 tuonging voi plar v6n cLia c6 d619 rhi6u s6 vugt qLe ohin v6n cta ho trorg v6n chi sd hlu cia c6ngty con dJoc tirh grdm vao phan rqi ich cia TAp doan trr/ <hic6 ddng th Cu so c6 nghia vu rang buecvb c6 kha nang bn d5p khoen 16 d6. N6u sau d6 c6ng ty con c6 l5i, khoan l5i d6 s6 duqc phen b6veo oi ich cua T6p doan cho toi kni phAn 6 trLr6c day oo Tao doen gArl c,riu dLrgc b6i hoan deydLl.
HEp nh6t kinh doanh
Hqp nh6t kinh doanh duEc k6 toen theo phLrong phep gie mua. ci6 phi hqp nhet kinh doanh baog6m gi6 tri hqp It tai ngey di6n ra trao d6i coa c6c tai s6n dem trao d6i, cac khoan n9 phai ira daph6t sinh hoAc da thla nhan va c:rc cong cU v6n do ben mua ph6t hanh de d6r l5y quyen ki6m so6tber b: .nJa. cong (+) c6c chi pl-i l6r qJan trc tjdp d6r v 6c l-op nher hinl- doalh.
Tdi san, nE phdi tre c6 th6 xac dlnh duqc va nq tidm tang crla bCn bi mua aluoc ahi nhan theo gia trihop ly taingay mua.
Bat ki khoan.phu troi neo gi&a gia phi hqp nhat kinh doanh va phan sd hou cia ben mua trong gietri hqp li thuen cia c6c tai san, no phai tra c6 thC x6c dinh duqc va nq ti6m tang dugc ghi nhan ldlqi th6 thuong m?i. Lqi th6 thLrong mal alLroc phan b6 theo phr,pong ph6p du,ong theng trong thdigian su dung hou ich la 10 ndm.
Bat ky kho6n thieu hut ndo gioa gi6 phi hqp nhat kinh doanh va phan sd hiru cia ben mla trong giiiki hqp ly thuan cia c6c tai siin, no phei tra c6 th6 x6c dlnh dLrqc va nq ti6m iang duqc ghi nhanv2ro k6t qua hoat dong kinh doanh cia ky k6 toan phat sinh hoAt donq mua.
Tiajn va c6c khoan tuong duong tian
Tidn bao gdm ti6n mAt, tign g&i ngan hang kh6ng ki'han vd ti6n dang chuy6n. C6c khoan tu'ongdJong ti6n la cec khodn diu tr ngan l^ar co rhdi han thu h6r hoec d6o hat kl"6rg qua 3 thelq cokha n;ng chuyen d6i de d;ng tl.5ih m6i uong ridn x6c d,nh vd lh6ng cd rhieu rdi ro rorg ch;y6nd6ithanh ti6n
C6c giao d!ch bdng ngoqi te
C6c nghiep vU phet sinh blng ddng ti6n khac vdr VND duoc quy d6i ra VND theo ti 916 h6i do6i t?ingdy ph6t sinh nghi6p vu. Vao thdi di6m cu6i ki tA chlnh s6 dLr c6c tat san beng tiiln va c6ng nqc6 g6c la don vi tj6n te khac voiVND duqc quy d6i ra VND theo ti gi6 cia ngan hang thuong maic6 phan Ngo?ithuong Viet Nam c6ng b6 vao ngay nay.
TAt ce c5c khoen chenh lCch ti gie ph6t sinh tfong ki' va chCnh lech d6nh gi6 lqi cu6i ky duqc ghinhan viio doanh thu tai chlnh hodc chi phi tal chinh tren bao cao k6t que ho?t dong kinh doanh.
Trong 6 thang dAu n;m 2015, Tep doan kh6ng cd cec nghiep vU phat sinh bing d6ng ti6n kh6c voiVND. Vao ngay 30 theng 6 ndm 2015 s6 du c6ng n phei thu c6 g6c USD duoc quy d6i ra VNDtheo ti gi6 mua vao cia NgAn hdng Thuong mal c6 phan Ngoai thuong ViCt Nam c6ng b6 vdo ngaynay la 21.780 VNDi USD
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4.6 C5c khoan oheithu
CAc khoan phai thu crla khach hang va phei thu khac dLrgc phan enh theo gia ki ghi s6 hLr di dqphdng phdithu khd ddi.
Cac khoiin phei t-u duqc rhVc h.en theo ngLryel tdc sau. Phdithu cia khach.hdng phen 6nh c6c khoan phaithu mang tinh chet thuong m?i phat sinh tLr
giao dich c6 tinh chat mua - ban gi&a Tap doan va ngudi mua lA alon vidoc lep v6iTap doan.. Phdi thu kh6c phdn enh c6c khoan phei thu kh6ng c6 tinh ch6t thuong m?1, khong llen quan d6n
giao dich c6 tinh ch6t mua - ban giira Tap doan vd ngudi mr.ra le don vi doc lAp vdi TAp doan.
Du phong nq phei thu khd ddi th6 hien phdn gi6 tri du ki6n bi t6n thSt do cdc khoan phai thu kh6ngdusc kh6ch hang thanh to6n phat sinh d6i voi s6 du c6c khoen phdi thu t?i thdl di6m lap Bang cend6 k6 toan Cac khoen teng hoAc griim dV phdng ney dugc ghi nhan vdo chl ph' quan ly doanh1gnr6p len 060 cao ker qud ho?t dorg kinl_ doarh.
Hing t6n kho
Hang t6n kho dLrqctinh theo gi6 g6c. Trudng hgp gi6 trithuin.c6 thd thuc hi6n thep hon gia g6c thitinh theo gi6 tri thuen c6 th6 thpc hien duqc. Gi6 g6c hdng tdn kho bao gdm chi phi mua, chi phichC bi6n va cec chi phi liCn quan truc ti6p kh6c phat sinh d6 c6 duqc hdng tdn kho d dia di6m vatrang thal hien bi. Gla trithuan c6 the thuc hien duoc la gie ben uoc tlnh trlr chi phi bdn hang Lroctinh.
Hdnq ton kho duoc gh nhan theo phuong phap ke khai thuong xuyen vd gia xu6t kho duEc xecdinh iheo phuong phap th\rc tC dich danh.
Chi phi sen xuat kinh doanh dd dang bao g6m c6c vat tu, phlr tirng xuAt cho xL/dng s&a choa, baohanh vii c6c chi phi nhen c6ng ll6n quan d6n cec dich vU dang thqc hien cho khech hang.
Du phdng cho hang tajn kho duoc trlch l4p cho phAn gi6 ki du ki6n bi tdn-thAt do giam gi6 vat tu,tha_nh pham
-hang h6a tdn kho thuoc quydn sd hou crla Tap doan c6 ih6 xdy ra (giam gi6, kem
phSm ch6t, ldi thoi, ) dpa tren bang chung hqp ly ve sq giam gia trj vao thdi di6m cu6i ky teichrnh. CAc hhoen tbng hoac giam dlr phdng nay dLroc ghinhan vdo gi6 v6n hang b6n tr€n b6o cdok6t ou: hoat d6no kinh doanh
chi ohi tratuu6l
Chi phi trd trLrdc bao g6m c6c ch phr thuc t6 d6 phat sinh nhung c6 liCn quan d6n k6t qua hoatdong s;n xu:t kinh doanh cia nhidu ky k6 todn. Chi phltre trLrdc crla Tap doan bao g6m cic chi phi
- Chi phitra trLrdc ngen h?n ld ti6n beo hl6m rl]i ro tai san, c6ng cu dung cu xuAt dirng. Chi phitra truoc ngen han se aluqc phan b6 dan tronq thdi qian 12 th6nq k6 tLr khi ph6t sinh.
- Chi phitra trudc dai han la ch phlc6ng cU dung cq va ch phisl}a chila dLrEc phan b6 veo k6toud hoAt dong kirh doanl- rro-9 .l'o;n9 rl^oi I ar 36 thang k6 tr/ khi pl"6t sinl-.
4.7
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coNG TY cO PHAN DrcH vU 0 T0 HANG XANH235/18Oren Bier Pni, phJdlg 15. qL?nBinr'lf.a-1 liTr pr6-16_C^: tV,rn
THUYET MINH BAO CAO TAI CHINH HOP NHATC1o ki tai c1 r1 ker tluc vao lgay 30 t1a-g 06 nJ- 2015
4.9 Tai sdn c6 dinh hilu hinh
Tai sen c6 dinh hiru hinh duqc thd hien theo nguyen g a trir di gi6 tri hao mdn loy k6.
Nguyon gia cia m6t tdi san c6 dinh bao gdm gld mua va cac khoen chi phi liCn quan truc ti6p d6nviec dua tqi san d6 vao srir dung. Nh0ng chi phl mua sdm, nang c6p va d6i mdi Gi san c6 dinhdLroc chuyCn h6a thdnh tai san c6 dinh, nhftng ch phf bao trl vd soa choa duqc ghi vao chi phlc0an5m hign hanh.
Khr b6n hay thanh li tai san nguyen gid va gia tri hao mdn iiy k6 cia tei sin duqc x6a s6 trong c6cbeo cao lai chjnh vd bdt ki cdc khoan lai 16 nao phat sinh do viCc thanh ty d6u dLrEc h?ch toan vaobao cdo h6t qua loat d01q .rrh doanh.
Khau hao tei sen c6 dinh htru hlnh duqc tinh theo phuong phap kheu hao dudng thEng theo thdigian h[.pu ich r/6c tinh cia c6c taisan nhu sau:
Nhe c&a vat ki6n trLlcMIay m6c thi6t biPhuong tiCn van tai, t|uy6n danThi6t bi dlng c\r qudn liTaisan c6 dinh hou hlnh khac
4.10 Taisan thuC hoat along
Mot khoan thue duqc xern ld thue hoat d6ng khi ben cho thue v5n duoc hudng phAn lon c6c quyCnoi va phai chiu rii ro vC quy6n sd h0u €i san. Chi phi thue hoat dong dugc ghi nhan veo b66 ;aoket que hoat dong kinh doanh phat sinh trong su6t thoi gian thue theo phuong phap dudng thdng.
4.11 Tiisen c6 dlnh v6 hinh
Tai san c6 dinh vO hinh duoc th6 hi6n theo nguyen gi6 trtr di gi6 tri hao mdn l0y k6.
Tdi san c6.dinh v6 hinh la quyCn s0 dung dAt. Nguyen gia cia quy6n s0 dung d5t ta to2rn bO c6c chiphi thuc te C6ng ty de cht ra d6 c6 duoc quy6n s& dung d6t tai 331K, 331H, 333/4 va 335C oienBiCn Ph0, phudng 15, quan Binh Thanh Thanh phd Hd Chi [,4inh. C6c quyen s& dung det ndyhholg xac dirh tl^di l'an 1en khdng tinl. k r6J hao
Tdi sdn c6 dinh v6 hinh la phan m6m may t'nh. Nguyen gia cia ph5n m6m m6y tinh ta toan bO cecchi phl tlnh dAn thdr diBm dLra phan m6m vao s|} dung ve duEc khSu hao theo phuong ph6p dudngthang tronq thdiqlan 4 ndm
4.'12 Cac khoan no phaitra va chi phi pheitra
C6c khoen nq phai tra va chl ph' phdl tre dsgc ghi nhan cho s6 ti6n phai ha trong tuong tai tiCnquan den hang h6a va dich vu da nhen duoc. Chi phi phei tra duoc ghi nhan dLra tren c6c uoc tinhhqp li ve s6 ti6n phai tra
Viec phen loai cdc khoan phai ira d phe tre ngudi ban, chi phi ph;i tni va phei tfe khec dLroc thuchien theo nguyen tdc sau:. Phai tra ngudi.b6n phan 6nh cdc khoan phai tra mang tinh chet thuong mai ph6t sinh tr-p giao
dlch c6 tinh chat mua - bAn gi0a Tep doen vdl ngudi b6n la don vi doc lap voiT€p doan.. Ch phi pheitra phan dnh c6c khoan phai tra cho hang hda dich vu vd €i san de nhan duqc tLr
ngLroi bAn nhung chua chl lri do chua c6 h6a don hoec chua d0 h6 so, tai lieu k6 toen va c6ckho6n phei tra cho nguor lao d6ng ve tien luong nghi ph6p, cec khoan chi phi sen xu6t, kinhdoanh phiitrich kuoc hh cacch ohidophetsnhthuct6,n6uc6chenhlechvdis6dAtrich,k6to6n ti6n hanh ghi b6 sung l.o:c !r g:.n ch phitlrong ung vdi phen chCnh loch.
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. Phei tre kh6c phan 6nh c6c khoan phdr tre kh6n9 co tinh ch6t thuong mai, kh6ng liCn quan d6ngiao d cl mJa. be1 hlng hoa va cLng c6p d,cr vu.
4.'13 Ti6n luong
Ti6n luong phan b6 vao chi phl trong ndm duoc cdn c0 vao mLrc llrong va cac khoin phu c5p daduEc thda thuAn tren hgp d6ng lao d0ng.
4,14 Bao hi6m xa hoi, beo hi6m y ti5, bao hi6m thdt nghiQp va kinh phl c6ng doAn
Tap dodn trlch bdo hi6m xa hoi, beo hi6m y t6, bdo hi6m thAt nghiep va kinh phl cOng doan nhu
- 860 hi6m xe h6i duqc trlch trCn t6ng quy luong co ban vao chi phi ta 18% va kich tu tuongngudilao dong Ia 8%.
- Beo hi6m y td duqc tri6h trCn lu,ong co b6n vdo chi phi le 37o va trich tLr lLrong ngudi tao dongta 1.50/o.
- Bao hiam thet nghlep duqc trich tren luong co ban vao chi phi la 1% va trtch tar luong ngudilao dong la 1%.
- Ngoai ra, C6ng ty cdn trlch kinh phiC6ng doan 2% tren t6ng quy luong d6ng bao hi6m xa h6i
4.15 V6n g6p cia chi s& hilu
V6n g6p crla chi sd hou dLrqc ghi nhan iheo s6 v6n th?c t6 da g6p cia cec c6 d6ng theo menh gie.
4.16 Thing du v6n c6 phin
Thdng dLf v6n c6 phen duoc ghi nhen theo s6 chenh lech gi&a gia ph6t hanh va menh gia c6 phi6ukhi p^dt henh lan dau. pn6t hanh b6 surg hoac chelh ech grl}a gie t6i ph6t harh ve giA irl s6 s6chcjac6phi6uqug Chr phr lrc tiep .ien quan den v ec phdr henl b6 sung co ph 6u ve-t6i ph6thanhco phidu qut d./oc ghr g am th?rg du vo1 co phiin
4.'17 Phan ph6i loi nhuen
Lqi nhuan sau thu6 thu nhap doanh nghlep duqc phan ph6i cho cic c6 d6ng sau khi da trich tapcAc quy theo Di6u le c|]a COng ty cing nhu c6c qui dlnh crla ph6p luat va dA dugc Dai hoi ddnS c6d6ng phe duyet.
Viec phen ph6i lqi nhuAn cho c6c c6 dong dLroc cen nhbc den cec khoan muc phi tidn te nam trongloi nluan sau thu6 cnLra phal ph6i co tr6 ant' hL/ong d6n tudng 61 va khd nelg chiird c6 tuc nh;khoan lai do d6rl grA lai ta sdn nanq dr qdp v6n, oo denh qd l?i c6c khoan nuc trAn t6; do ddnhgid qicac c6ng crr tei chinh vd cec khoan muc ti6n te kh6c.
C6 tr/c duqc ghi nhan la no phai tra khi duoc Oai h6i ddng c6 d6ng phe duyet.
4.'18 Doanh thu
Daanh thu ben henq
Doanh thu ban hang duoc gh nhan tren biio cao k6t que hoat dong kinh doanh khi ddng thdt th6amen €t ce nam (5) di6u kien saul(a) Doanh nghiep da chuy6n g ao ph6n on rii ro va lqi tch gin ti6n voi quyen sd htlu san pham
ho;c hang h6a cho nguoi mua(b) Doanh nghiep khdng cdn nem 9 a/ quyen quan t hdng h6a nhu ngudi sd hou hdng h6a hoac
quyen kiem soet hang hoa(c) Doanh thu duoc xdc dinh iuong d6 chic chen,(d) Doanh ngh Cp da thu duoc hoac s6 th! duoc loi ich kinh t6 tu giao dich ban hang;(e) Xac dinh duqc ch phi en ouan der giao d ch b6n hang.
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rnuvEt rurNH eAo cAo rnr cxllrn nop NuArCho ki' tai chlnh ket thnc vao ngay 30 thang 06 nbm 2015
Doanh thu cAa giao.lich vd cung cep dbh vu
Doanh thu cung cip dtch vU duqc ghi nhan tren b6o cao ceo k6t qua ho?t dong kinh doanh khi d6ngthorthda nan t6t ce b6n (4) deJ krer sa-(a) Doanh thu dugc xac dinh tuong d6i chdc chin;(b) C6 khd n6ng th! duqc lqi ich kinh tA tLr giao dich cung cap dich vV d6;(c) X6c dinh duqc phen c0ng viec dA hoan thanh vao ngdy lAp Bang cen d6i k6 toan;(d) XAc dinh dLrqc chi phl phat sinh cho giao dich va chl phi d6 hodn thenh gjao dich cung cdp dich
vu d6.
Daanh thu tar ti'n Ei
Ti6n lai dLroc ghi nhan tren co sd thdi gian va Lai suSi thvc t6 rng n5m.
4.19 Chi phi alivay
Chi phl di vay bao g6m lai ten vay va cdc chl phl khac phdt sinh liCn quan truc tiCp d6n cAc khoenvay.
Chi phi di vay lien quan trLpc ti6p d6n viec mua s5m, xay drrng mot tai san cU th6 c6n c6 m6t thdigian di dei dA hoen thanh clua vao sir dung theo muc dtch dinh tnrdc hoac d6 b6n duqc v6n h6avdo nguyen gi6 cia teisan d6.
Chi phidi vay khac dLrqc ahi nh6n veo chi phi hoat dong tai chlnh trong ky.
4.20 Thue thu nhap doanh nghiep
Chi phi thu6 thu nhap doanh nghigp ("TNDN") trong kii, f6! c6, bao g6m thu6 thu nhep hien henhva thue thu nhap hoan l?i. Thu6 thu nhap doanh ngh ep duoc ghi nhen hong bao c6o k6t qua kinhdo-anh ngoai_tfl/ trudng hgp cd cec khoan thue thu nhap cd ien quan ddn cec khoan muc dugc ghithang vdo v6n chi sd h0u, thi khi d0 cac khoan thud thu nh?p nty c0ng duoc ghi thdng vdo v6nchi sd hiru.
Thu6 thu nh4p hien hanh la khoan thu6 du ki6n- phai nop dpa tr€n thu nhap chiu thu6 trong ki', s0dung c6c m[pc thu5 su6t c6 hieu luc hoac co bdn c6 higu lqc tai ngay k6t thlc nien dO k6 iodn vac6c khoan di6u chinh thu6 phai n6p len quan d6n cac nam trudc.
Thu6 thu nhap hoen lai duEc tlnh theo phuong phep s6 dLr nq trdn beng c6n d6r k6 toen, dqa trenc6c khoan chenh LAch tam thoi gii1a gie trighr s6 cua c6c khoen muc te san ve no phei tra cho mucdich b6o cao tai chlnh va gi6 tfi sa/ dung cho muc dich thu6. c 6 tri cia kho;n thu6 thu nhap ho6nlai dugc ghi nh6n dua tren cech thuc thu h6i hoac thanh toen gi6 trt ghi s6 cLla c6c khoan muc taisan va nq phei tra duqc dlr ki6n s& dung c6c rnoc thu6 suAt cO nieu iuc tai ngay k6t thnc ky k6IOan.
Tei san thu6 thu nhap ho6n hi chi duoc ghi nhan trong ph?m vi chic chin c6 drl loi nhuan thh thu6trong tuong lai dA tai sin thu6 thu nhap nay co th6 si dlng duoc Ter sdn thud thu nhap hoan lAiduqc ghi giamtrongphamvi kh6ng cdn ch;c chan lit c5c tq tch v6 thLie c6 ti6n quan sC duEc thlrchien.
Cong ty c6 nghia vLl nop thu6 TNDN vdi thu6 sLret 25olo tren thu nhAp nh thu6 kudc ngay Ol th6ng01 ndm 2014.
Theo Th6ng tu s6 78/2014ftT-BTC ngay l8 thdng 6 ndm 2014 do BO Tdi chtnh ban hanh, C6ng tyc6 nghia vU nop_lhue TNDN vo ihue sLrat 22% fen thu nhAp tinh thu6 kd trp ngay 01 th6ng 01 nam2014 vd th!6 suat 20% tren thu nhap tinh th!6 k6 ttr ngey 01 thenq 01 ndm 2016.
17
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rnuvEt MINH BAo cAo rar cuiruu uop rusArCho \y Ei chinh k6t thic vao ngey 30 rheng 06 15T 20'5
Cac bao c6o thu6 c0a C6ng ty se dlrqc k 6m tra bd co quan thu6. Do su ap dung cia luat ihue chotung loai nghiep vU va viec giei-thich, hi6u c0ng nhu chAp thuan theo nhi6u c6ch kh6c nha! n€n s6ligu cia beo cdo tei chinh c6 the s6 khac vdi sd lieu cLla co quan ihuC.
4.21 Laico ben tran c6 ohiilu
Lai co o6n t-dn c6 pni6u dLroc tinl oalg cach chia lqi nhual sal rhu6 rhu nhap doann nghi+p ph6n06 cho c6 dong sd hou c6 ph 6L phd trong cda TAp doSn cho s6 luorg binh qu31 gra quyAn cda s6c6 phi6u ph6 th6ng dang luu hanh ifong ki.
4.22 B{o c6o bE phAn
B0 phan kinh doanh bao g6m bO phAn theo linh vuc kinh doanh va bO phan theo khu vqc dia ly.
BO phan theo lTnh vuc kinh doanh ld m6t phAn c6 th6 xac dinh rieng b et tham gia vao que kinh sanxuet hoac cung c5p san ph6m dich vU cd rl]i ro va lqi lch kinh t6 khac v6i c6c bO phAn kinh doanhkhdc.
B0 phan theo khu vqc dia ly le mot phen c6 th6 x6c djnh fi6ng biel tham gia vao qua trinh sen xuethoAc cung cap san ph6m, dich vu lrong ph?m v mot moi trudng klnh t6 cU th6 vd cd ri ro vd lqi lchkinh te khac v6icec b0 phan kinh doanh trong cAc m0itfuong klnh t6 khec.
4.23 COng cg taichinh
Cong cLl tarichinh - ghi nhan ban deu ve trinh bey
Tdls6n tdichinh
Theo Th6ng tu s6 210/2OO9m-BTC ngay 06 th6ng 11 ndm 2009, €i sen tai chinh duqc phen ioaimot cech phir hgp cho muc dich thuy6t minh trong c6c bao cao tar chJnh bao gdrir tar sen tai chinhduqc ghi nhan theo 916 trl hqp l)7 th6ng qua bdo ceo ket qua hoAt dong hinh doanh, cec khoan dautu ndm giir den ngey deo han, cac khoan cho vay vii phii thu, tdi sen tai chlnh sen sang dA ben.Viec phAn loai cac tai sdn tai chinh nay phu thu6c vao ban chSt va muc dich cr)a tdi san tai chlnh vadyoc quy6t dilh tai thoi di6n g1i nhal ban diu.
T? thoi diCm ghi nhan ban dau, tai san tdi chlnh duqc xec dinh theo gi6 g6c cong voi c6c chi ph'lien quan {rvc ti6p den viec m!a, ph5t hanh tai sdn tai chinh d6.
Tdi san tei chinh cia Tap doan bao g6m: tidn va c6c khoen tuong duong ti6n, cac khoan phai thukhech heng va pheithu kh6c.
No pheitrd taichlnh
Theo Th6ng tu s6 210/2009/TT-BTC ngay 06 thAng 11 ndm 2009, no phei tra tai chinh duqc phanloai mot c6ch phi hqp cho mLJc dich thuy6t minh trong bao c6o €i chinh bao g6m; nq phai tra teichinh dugc ghi nhAn theo gi6 trl hqp i thong qua b6o cao ket qua hoQt dong kinh doanh, c6c khoannq phai lre tdi chinh dLrqc xAc dinh theo giii tri phen b6. Vigc phen loAi cec khoan nE tai chinh phqthudc veo ben chet va muc d ch cia khodn nq phai trd tai chlnh ve duEc quy6t dinh tAi thdi di6mghinhan ban dau.Tal thoi di6m ghi nhanbanda! nophdi ta tai chlnh doEc xAc dinh theogi6 g6c cong vdi cecchiphi liCn quan tnJc fiep den viec phet hanh no phaitre tdichlnh d6.
Nq phei trd tai chinh cia Tap doan bao g6m: phei tra ngudi ban, chi phl phai tra, vay va nq thue taichlnh ve c6c khodn ohd tra khac
al\il
'c
\
)'la'
18
coNG TY c0 PHAN DlcH vu 0 T0 HANG XANH235/'8 D.e'r Bien PhLi. phudng '5. ouel,Bi1h Tr:r- --al. p-6 F6.Cfr M nh
THUYET MINH BAo cAo TAI CHINH HoP NHATCho ki tai chinh kgt thlc vao ngay 30 theng 06 nam 2015
D6n1o 6laisal qhr nran bar d;L
Hien tai chLra c6 yeu cau x6c dlnh lei gie tr cia cdc c6ng cU tei chinh sau ghi nhan ban dau.
CAc tdi san Gi chinh va nq phai i|d tai chinh duoc bu tru vA gid tri thuen s6 duqc trlnh bay trenbang cen d6i k6 toan n6u, va chi n6u Tap doan c6 quyen hop ph6p thuc h en viec bir trir cac gie trida dl/9c ghi nhan nay va c6 i dinh bir tru tren co sd thuan, hoAc thu alLrqc cec €i san vd thanhto6n nE phdi tre d6ng thdi.
4.24 Cic b6n c6li6n quan
C6c ben duqc coi la lien quan n6u mot ben c6 kha neng ki6m sodt hoAc c6 anh huAng ddng k6 d6ivdi ben kia trong viec ra quy6t dinh tai chinh ve hoat dong. C6c ben clng duqc coi lA lien quan n6uctrng duqc ki6m soat hoec cirng ehiu su anh hudng d6ng kA cia mot ben tho ba.
Cac c6ng ty sau d6y aluoc xem la cdc bgn c6 llen quan i
C6ng ty Quan he
Lr.rrrrrLLL-t--L-rL.Ll.JUl--
1_a-1
1_rl-
L_a1
L.a--rl+
L-rrarL:aiL1:l--
L'l-.
L:a--.t-:l-,t:a--.L-ra-r)L.L:r
Tong C6ng ry Co kl'lGiao thorg VAn ra: Se GdnTNHH m6t thenh vien (Samco)
HOi d6ng Quan trl, Ban Ki6m soet va Ban T6ng Gi6m d6c
C6 d6ng dAi dien v6n Nhd nuOc
tnann vten cnu cnol
5.1
THoNG TrN BO suNG cHo cAc KHoAN MUc rRiNH BAy rRoNG BANG cAN Dor KE ToANHOP NHAT
Tidn vA cec khoen tuong aluong lidn
\
,/
4:i
\\?lTiCn rnAt tOn quyTi6n g0ingen hang *vNDTl6n g0i ngan hang - USD
30/06/2015VND
1.405.039.0739.859.612.887
4.445.144
01to1t2015VND
3.349.995.240L782.776 .354
4.402.530r)'| |.269.057,064 13.137.174.124
(') Vao ngay 30 th6ng 6 nem 2015, s6 dLr ngSn hen cia khach hang c6 g6c ngoai e, 211,51USD luong duong 4.405.104 VND.
Cac khoan phaithu kh6ch hdng
Pheithu c5c ben li€n quan- Chinh6nh C6ng ty Samco
Phaithu c6c t6 chu'c va ce nhan khac- C6ng ty TNHH Tu v6n - Thuong mai -
Dich vu Nam Trung- Phei khu kh6ch heng khac f)
30/06i2015VND
55't -677 .445551.677.445
47 ,448,867 .671
a7 444 467 671
01t01t2015VND
1.144.299,420I .144.299 .420
50.250.979.206
5.191.400.00045.059.579.206
48.000.545,116 51.395.278.626
(.) Vao ngay 30 thSng 6 narn 2015. s6 du pha thu ngdn han cia khech hang cd g6c ngo?i te E78.730 USD tuong duong 1 714 739 400 VND
19
c6NG TY uO PHAN DICH VU O T6 HANG XANH235/18 Oien Bien Phi, phudng 15, quan.Binh Th.anh Thafh ph6 H6,Chl Minh.
THUYET MINH BAO CAO TAI CHINH HOP NHATC1o ky rarchJlh k6t thic veo lgay 30 thelg 06 rAn 2015
LLrrrrra---Lrra--L-t-rl-,Ll-4
L.a--L.l--L-La--L.L-l4
L-a-4L-t_:ra11:rL.r--L-!-.
t_t--!___l--
L'a--LrL-,L-L:l--
t-
Tra trudc cho c6c t6 ch&c va c6 nhan khec- Cong ty TNHH NhUa Phudc Thanh C)- ".Tra trudc cho ngudi b6n khec
Phaithu ciict6 ch&c ve c6 nhen kh6c- T?m rng nhen vien- Klt quy t?i ngan heng N4aritime Bank- Kli quy cho cec c6 nhan ve m6igioi bdn xe- Phaithu khac
5.5 Dp phdng nq pheithu ngin han kh6 ddi
5.3 Tre trutc cho ngudi b6n
Phaithu thuang m4i cac t6 ch&c va cenhan khac
Ndque han tD 1 ndm duai 2 ndm- C1ng ty CP DT XD PW Sai Gdn- C6ng ty CP PT KT Xay d\'ng C.A.D- C6ng ty TNHH Deu tu BA Ba
Noque h?n trCn 3 nem- COng ty CP Minh Theng- Nguyen ThjDinh Chien- V6 ThiThu Phvqng- Chi nh'nh Pjico CAn Tho- C6ng ty Beo Minh S6c Trdng- Trubng Ki thuAt NghiCp vu GTVT
dong bdng song Ctru Long- Khach heng khec
30/06/2015VND
9.218.195.9612.265 .O37 .842
0't to't 12015VND
9.566.770.0516.620.083.618
1'1.483.233.803 16,186,853.669
5.4
(-) Day ld khodn ong tru6c cho COng ty TNHH Nhqa Phu6c Thanh theo hqp ddng thue mdt blngsd 22/HDTMB/PT-HM ngay 05 theng 7 ndm 2010
C{c khoan phaithu ngin han khiic
30/06/2015VND
98s.858.5401.878.176
3.370.000.00057 .864.779
01to1t2015VND
22.528.6401.873.461
126.896 A724.413.601.495 ,t51.298.973
30/06/2015 01t01t201sGia g6c Gi6 tri c6 th6
thu h6iVND
Gi6 g6c Gie ki c6 th6thu h6i,'"'^.
cc
198.600.746 99.300.37301C105.454.4A0 52.727.2A0ll56.869.450 28.434.525\36.277.296 18.138.648 1l
562.089.885447.577.960
45.350.00042.692.0005.926.3507.166.350
10.573.5002.803.725
VND
167.368.746145.454.40026.869.05035.045.296
562.089.885447.577.960
45.350.00042.692.040
5.926.3507.166.350
10.573.5042.803.725
83.684.37352.727.20013.434.52517.522.648
729.458.631 83.684.373 760.690.63t 99.300.373
20
CONG TY cO PHAN DlcH vU 0 TO HANG XANH235l18Dien Bi6r Phi, phlrdng 15, qLan.Binl- T-a-h -1ar'roho.l6Ch I\rir1.
THUYET MINH BAo cAo TAI CHINH HoP NHATCl^o ky tai chlnh k6t tluc v5o rgay 30 tlarg 06 nar 20 15
L.f1LrrrLLt_t-rL,l--L-L-trLrl--
L-r-.-L:.+
L-a+L-a--L-L1t:t-ra-L.IJ
L-a-L_t-Ll-Ll-L-l--Ll-L.t-L:l-,La-,L)-1.
L-rr--t-
Dr.p phdng ng phaithu ngdn h?n kh6 ddi (ti6p theo)
Tlnh hlnh thay d6i d\r phdng nq phaithu kh6 dditrong ki'/ nem nhLr sau:
bo ou oau Ky/ namTdng d!r phdng trong kY/ namHoan nhAp du phdng trong ky/ ndmSii du cuiii ki'/ ntm
Hang t6n kho
6 th6ng deunim 2015
VND
661.390.258
(1!.616.000)645.774.258
Nem 20'14
VND
706.901.640
(4s.511.382)661.390.258
30/06/20't5 0,t10,u2015
Nguyen llCu, v€t liguC6ng cu, dung cuChi phisan x!6t, kinh doanh dd dangHdng h6a (')c0ng 214.627.27 0.218 1.989.317.071 't10.794.243-230 1.168.000.000
(Jta qocVND
37 .202.485 .18560.010.373
2 507.682.558174.857.092.102
D!f phdngVND
1.764.317.071_
225 000 000
ura gocVND
3A .467 .832.2151.705.658.8583.554.382.369
75.066.369.788
D? phdngVND
943.000.000
225.000 000
j
ll
:l
(.) Vao ngay 30 theng 6 nam 2015, gie tri ghis6 cL]a hang h6a duqc dirng th6 chAp dam bao chocac khoen vay tai ngen hang b 82.737.460.225 VND (vao ngay 31 theng 12 ndm 2014 lA53 420.463.009 VND)
Tinh hinh thay d6i dq phdng giem gj6 hang tdn kho trong ki,/ ndm nhu sau :
6 thSng diunam 2015
VND
1.168.000.000821 .317 .071
Nam 2014
VND
'l 168 000 00056 du deu ki'/ n5mTSng d+ phdng trong kY/ ndmSO du cuOi ki'/ ndm
5.7 Chi phi tra tru6c
5.7.1 Chi phi tra tru6c ngSn han
Chi phis&a ch0a taisan c6 dinhchl phi bdo trl.phen m6munr pn oao nremCh phl kh6c
5.7.2 Chi phi tre llu6c dei han
1.989.3,t7.071 1.168.000.000
30/06/2015VND
164.118.22626.666.66732.480.56633.061.307
01t01t20't5VND
23.808.33458.666.667
20.819.167108,916.418
Chi phisLla ch&a ven phdng
Chi phlthue server FPTChiphikh6c
30/06/2015VND
3.529.965.6081.333.899.436
83.980.00026.250.000
0110'l.t2015VND
285.537.155113.620.000
399.157.1s54.97 4.095.044
21
CONG TY cO PHAN DlcH vq O T0 HANG XANH
+?i,1,"€iff Kll6x3';isTf i"liliilt',i"sJKilh"+'"'"'Cho ki'taichinh k6tth0c vao ngdy 30 theng 06 fdm 2015
Tinh hinh teng giam tai sen c6 dinh hou hinh
Nha cU,a
vat ki6n trLlc
VND
N{6y m6c Phuong Enlhi6l bl van ial tluYcn dan
VND VND
ttri6t bioung cu Tirisen c6 dlnh
quan t Kllac
VND VND
c0ng
VND
z
=,
=,
=,
=,
=,
=,
=L-t--l-t-,-L-t-L_t-,L-L>
L-a+L:a-La4
Ll_-
L-a1L)1
L.a--L-L-L--r-]-L--1-t-t-
Ll--rtr-<L
Ngupn giiVao ngey 01i01/2015
Tdig trong ky
Giafl\ do lhanh Li
Glamdo hudng chi6l
khau
Veo ngay 30/06i2015
Gi6 t4 hao mbn litY ka
Vao ngay 01/01/2015
Kh5u hao trong kY
Gidm do thanh lY
Vao ngay 30/06/2015
Gi6 tr! cdn lai
V6o ngay 01/01/2015
Veo ngey 30/06/2015
Vdo ngay 01/0112015
Vdo ngey30/06/2015
25.306 395.069
19.i07.360 694
09.946 847.928)
(639.366.771)
1 101.362 358 3A6.234.877
123.950.272 1.476 A61.463
(83.477.618) (3648B.000)
66.860.579.630
28.121 .242.474
(20.462.438.349)
(639.366.771)
27.480.371.974 12.666 215.352
5 900.824.545 913.005 500
- (395.624803)
13.183.596.049 24 427.541.064 1.141.835.012 1745.808.340 73.879.976.98433.3€1 196.519
19.510.115 710
860.879.749
8 323.923 898
966 210.553
(395 624.803)
1.508.048.139
1765.180.704
(1932.744.528)
1.081 234.009
20.530 565
(83.477.618)
'1 018.286.S56
20.128.349
123.s48 0s6
306.234.877
95.097.378
cq4-8q000)
364.844.255
30.729.556 633
3 707.898.949
(2 448.334.949)
T
20370.995.459 8.894 509.648 1.340 484.315 31,989.120.633
]T,.1u
t0
it7.970.256 264
13.010 201.060
Nguyen gi6 tei san c6 dinh h0u hlnh de kh5u khao het nhung van cdn sl} dung:
536.820 338 1.008.462 358 306 234 877
536 820 338 924.984.740 269746877
4.342.291 .454
4.289.086.401
- 36131.022.997
1380.964.085 41.890.856,35123798.346.930
23.087.056.749
Tinh hinh tdng giAm tii san c6 dinh v6 hinh
NguyCn gie
Vdo ngay 01i01/2015
VAo ngay 30/06/2015
Giet!hao mdn IAY k6
Vdo ngay 01/01/2015
Khau hao trong ktVao ngey 30/06/2015
Gie q cdn l?iVao ngdy 01/01/2015
Vao ngay 30/06i2015
11.646.416.800 627.099.480 12.273.516.280
11.646 416.800 627.099.480'.12.273.516.280
11.189159.820
11.189.159.820
3.020980.758
2.625 355.956
16 061 658.151
15.546.067.731
c0ng
VND
ouY6.ns0 dung det
VND
Phan memmAy tinh
VND
57A.349.4A0
23.400.000
578.349.480
23.400.000
601.749 480 601.749.480
11.646.416.800
11 646.4',l6.800
48.750.000 11.695.166.800
25.350.000 11.671.766.800
22
coNG TY c0 PHAN DrcH vU 0 T0 HANG XANH235118 Dier Bien Phu phuong 15 quar.B -1 - 111. ll'arh 0l'6 H6_C1i lvlilhTHUYET MINH BAO CAO TAI CHINH HCYP NHATCho ky taichinh k6tthtcvao ngay 30 thang 06 n;m 2015
LrL.f-rrLLLfa--L'L.t-,L.a-,La--L't--L-t--L-a-L,a+L.t--L.t-L-l-
L'a-L.a1
L-a1
L-t--t_t-:L-L-
L-a-L-l-Lrl-,Ll--,
Ll-d
L-a--t-
5.10 Chi phi xay d- ng co bin dd dang
0'U01t2015
VNDC6ng trinh khu phLlc hqp
Carneco 1.020.168.600
c6ns trinh chinhenh Ha Noi ep:641.699_1.830.816.260
Tdng trongnamVND
433.500.186
riit ctruydnchi phi
VND
(717.147.846)
30/06/2015
VND
1.020.'168.600
527.000.000
433.500.,t86 1717-147.8461 1.547.168.600
5,11 Lgith6 thuong m?i
50 Ou OaU Ky/ namPh6n b6 vao chi phltrong ky/ ndms6 du cu6iki/ ndm
5.12 Phei tr6 ngudi ben
o rnang oaunem 20'15
VND
1.688.315.083(2Je 69rrQ9!I'1.428.617.995
Nim 2014
VND
2.207.709.25A(51s:-3.s4jI75)1.688.315.083
illliilt
,7
30/06/2015 0 0 2015
Phaifta cac 6 chuc ve cd nhan kh6c- Cong tyTNHH N4ercedes'Benz \4Ct Nam- C6ng ty TNHH TI\4 va DV Oai Th6ng- C6ng ty TNHH T|\4-TH Giai Hda' C6ng ty TNHH [,,tTV Tl\,'l DV Hamaco' Co sd phu tirng kinh 6 t6 Hi6n- V6 Hlrng TrAng- Phaitre ngudib6n kh6c
Gie tri 56 c6 kha nangtd nq
VND VND
122.223.17 4.690 122.223 17 4.69015.966.500 i5.966.50022.120.004 22.12A.0a043.752.000 43.752.040
Gi6 tri 56 c6 kh6 nengld nq
VND VND
48.546.404.77 2 48.546.404.7 7 227.318.060 27.318.06016.690.000 16.690.00040.724.000 40.724.440i9.600.000 19 600.000
550.054.950 550.054.95032.893.152
L732.954 .70732.893.152
L732.954.707132.070.85'1.049 1 32,070.861,049 49.200.7 91.7 82 49.200.7 91,7 82
5.13 Ngudi mua tra ti6n tru6c
Vao ngey 30 thdng 6 nem 2015, ngudi mua tre tien hudc la khoan khach hang ung kudc ti6n muaxe ve dich vu sta ch&a xe.
5.14 Thu6 va c6c khoan phaithu, pheitra Nha nu6c
o1to1t2o15 s6 phai n6p s6 da hoantronq kV thue tronq ki
s6 da thq,c 30/06/2015nop tronq kV
VND VND VND VNDVND
a) Phdithu- ThuC gie tri gia tdng- ThuC th! nhap doanh nghiep- Thu6 thu nhap ca nhen- Tidn thuc dAt
r+osogs::\18741677)'2|^tir2trl30194249 473421.542 (184.141.725) \382.414.215) 123.328.647
569 478 099 31.626.105 - 537.851.994604.'137.847 505.047,647 (.184.141.725) (401.155.892) 684.387.817
23
coNG TY c0 PHAN DrcH vu 0 TO HANG XANH235/18DienBi6lPhj pl'udng 15. qJer.B r^ T-a1f Tlarloho-16Cn lvlinl.THUYET MINH BAo cAo TAI cHiNH HoP NHATCho ki re chllh ^et thlc vao ngey 30 the19 06 ran 2015
5.14 Thu6 ve c6c khoen phaithu, phai tra Nha nuc'c (ti6p theo)
O4tO1l2O15 56 phei nOp 56 da hodntronq k!' thu6 tronq kV
s6 da thuc 30/06/2015nop trong kV
LLLrt-rLLa-,,Lrr--Lt--Ll--La-,-L.fJLr--L-L-
L-a--
b) Pheitra- Inle gra vl gra €ng- Thue thu nhap doanh nghjgp- Thue thu nhap ca nhan- Ti6n lhue dat- tnue Knac
VND
768.545.102849.737.971103.643.801663.080 796
VND
4.633.466.9164.098.483.114
2'1.406.000331.540.398
6.000.000
VND
\5.244 .361 .267)(1.175.496.798)
(25.698.500)
\317.492.377)(6.000.000)
VNO
157.650.7513.772.724 .287
99.351.301677.128.817
VND
2.385.007.670 9.090.896.428 (6.769,048.942) 4.706.855.'156
5.15 Chi phi phaitra ng:n han
Chi Dhi Dhai tra t6 ch&c vi ce nhan khec
30/06/2015VND
88.652.778212.655.249353.890.000'166.939.455
399.000.000105.418.922533.481.279
0'u01t2015VND
246.984.470408.764.167193.536.547
37 951 092612.885.928
Chi phi leivayChi ph{ vAn chuyenChi phi d6ng k)t xeChi phi bao hanh - C6ng ty bao hi6m QBEChi phl dao taoChi phihoa hdngChiphlkhac
\
't
I//r/tl *l\Y"-\\
L-a-L,a--L-a--LL-.L-a+L.t-La-L-a-L-l-
t-_a*La-.L.a-t__a-LtrL-.--t-
1.860.037.723 't ,500.122.204
5.16 Cac khoan phaitri, phiii nep ngin han kh6c
5.16,1 C{c khoan phai tre, phiii nop ngdn han
30/06i 2015VND
383.000.000
383.000.000,1.541.881.075
61.726.000536.237.02686.875.200
200 000.000'12.640.835
560.081.26684.320.74A
01t01t2015VND
383.000.000
383.000.000
856.685.84917.557.770
159.653.94086.875.200
200.000.00012.640.835
274.571.691105.386.413
\'lPhaitre b6n li6n quan
C0ng ty Samco- l ten tnue Kno pnat (a
Phiii trii ciic t6 chilc va ce nhan kh6cKinh phlcong dodn
Pi9 I'renr :i. h.a y t6 va th5t nsh epuo Iuc pnarvaNhan ky quy cia C6ng ty BeoViet Sa GdnHang thta chd x& lliPhai tra do thu hO ti6n bdo hi6mPheitri kh6c
1.924.881.075 't.239.685.849
5.16.2 Ng qua h?n chua thanh toan
Tap doan khong c6 nq ngSn hqn qu6 han chua thanh to6n tai ngdy 30 thang 6 n5m 2015 va 31thang 12 n;m 2014.
24
CONG TY cO PHAN DlcH vu O TO HANG XANH235/18 Dien Bien Phi, phudng 15, quan.Blnh Thanh Thdnh ph6 H6 Chi Minh.
THUYET MINH BAO CAO TAI CHINH HgP NHATcho ki' tai chinh k6t thuc vao ngdy 30 th6ng 06 n6m 2015
LLLt'L,.
L.rLL-,LLa.-.L-l--
L-ra--La--,La-,La--L-l-
L-L-L-a-L-l--ra-L-a-La--L..-t_l-
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5.17.1 Vay ngEn h?n
Vay ng:n han ngan hangi (a)- Ngen heng TNHH MTv HSBC (vi1t Nan)
NgAn heng TMCP KY thuong Viet Nam -Chi nhenh Thanh Da
Vay ngin han cl]a i6 ch0c khec (b)Vay ngdn han cia c6 nhSn (c)Nq dai han den han tre
30/06/2015VND
75.324.360.58565.891.870.916
9.432.489.6696.000.000.000s.500.000.000
01t01t20't5VND
47 .113 .611 .07 040 .542.233.7 57
6.571.377.3136.000.000.0005.500.000.000
600.000.00086.824.360.585 59.2'13.6't 1.070
(a) Khoen vay ngin han tai cec ngan hang dB kinh doanh xe 6 to vdi Ei sudt theo ttrng thdi di6mvay. C6c khoan vay ney dLrqc dem b6o bdng viCc the chap cdc chong tU hang hda ld xe 0 t0.
(b) Khoen vay kh6ng th6 ch6p tai C6ng ty c6 phSn Sdn xu6t Thuong mai va Dich vu 0 td PTIVtheo c6c hop d6ng vay vdi lei su6t 6 5%/ram.
(c) Khoen vay ca nhan kh6ng th6 chap theo cac hqp d6ng vay vdi lei suet 6,5%/ndm.
5.17.2 Sii du vay qua h?n chua thanh toan
Tap doAn kh6ng c6 s6 dLr vay ngin han que hAn chua thanh to6n tai ngay 30 th6ng 6 ndm 2015 va31 thbng 12 ndm 2014.
5.18 V6n chn sd hiru {"CSH"|
V6n dAu tu Thang dJ oui diJ ru Qui du phdng Loi rhudn chuacia CSH v6n co phen ph;t trr6n tei chlnh p1a1 ploi
VND VND VND VND VND
c0ng
VND
s6 du 01/01/2014 111.161.690.000
LAitrofg nem 2014
TAng khac :
635.620.600 1.092.211.052 3.217.414.U0 (32.120.440.203) 83.986.096.089
- 16.657.956.587 16.657.956.587
283.348.390 283.348.390
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111.161.690.000 635.620.600 4.309.225.692 (15.179.135.226) 100.927.401.066'15.444.971.368 15.444.971.368
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25
CONG TY cO PHAN DlcH Vu O T6 HANG XANH235/18 Dien B 61 Phd pl-udng 15. qLbr € r1 - 1.alF I l-arn ot d H6_C1i tvtinh.
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30/06/2015Gia triv6n g6p Ti IC
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36.277.240.40A 32,6319.789.540.000 17,A011.915.380.000 10.727.554.570.000 6,80
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36.277.240.000 32,6319.789.540.000 17,80't 1.915.380.000 10,727.554.570.000 6,80
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6 theng daunem 20'15
VND
1.882.434.906(58.071.314)
(76s:748)1.823.597 .844
Nam 2014
VND
2.210.520 .679(328.085.773)
30/06/2015VND
11.116.16911.116.16911.116.169
11.116.16911.116.169
11.116.16911 .116.169
01to'U2015VND
11.116.1691 1.116.16911.116.169
11.116.16S11.116.169
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coNG TY c0 PHAN DrcH vu O T0 HANG XANH235/'8D61 Bi6n Pl-i. ohudrq'5. oual 811h ll-anr --alroloHoChl
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26 .609 .425 .1392.079.238.8608.468.672.598
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4 165.360.400 41 26.400.004 1
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Th2rnh ph6 H6 Chi [Iinh vOi gi6 thue la 2 094 VND/m'lthang. Hgp d6ng thue duqc ky vdi thdihan tl:r ngay'17 theng 5 nem 2000 den ngay 01 thang 01 ndm 2046;
- T6ng tien thue tai46 Lang Ha, quan D6ng Da, Thdnh ph6 Ha Nai vdigid thue e 113.636.364/thang. Hgp d6ng thue dudc ki vdithoi han 05 ndm kd tt ngay 15 th*ng 02 nem 2015; va
- T6ng s6 tCn thue 7.467,20 m'dat tai s6 102, dudng Cach Mang Theng T6m, quan Ninh KiAu,Thanh ph6 Cen Tho vdi g16 thue la 663.080.796 VND/m'lndm. Hqp ddng thuC duqc kti vdi thdihan 40 ndm tinh tu ngey 05 thdng I ndm 2003.
THoNG TrN BO suNG cHo cAc KHoAN MUc rRiNH BAy TRoNG BAo cAo KET ouA HoATDONG KINH DOANH HEP NHAT
Doanh thu
20.991.948.603715.602.496
3.525.490.78016.750.855.327
281.445.000
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672.324.112.399 505.501.065.92069.477.177.950 53.315.022.5221.624.214.712 i09.850.952
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coNG TY c0 PHAN DlcH vU 0 T0 HANG XANH235/18Den BiCn Phi, phudng 15, quan BinhThanh Thanh ph6H6Chi Nlinh
THUYET MINH BAO CAo TAI CHINH HoP NHATCho ky tai chinh k6t thlc vdo ngay 30 thdng 06 n:m 2015
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VND
b rnang oaunem 20'14
VND
4,148.699.497 4.346.4't2.O70
Gi6 v6n kinh doanh xeGia v6n dich vq s&a chira va ben phu tirngGia v6n hoAt dong khacDq phdng/(Hodn nhap)giem gi6 hdng t6n kho
6.3 Doanh thu ho?t along tdi chinh
6 thang daunem 2015
VND
649.730.638.90263.190.929.166
1 .445 .707 .108421.317.O71
6 thang dauntrm 2014
VND
493.747.552.41048.982.285 .327
21.740.668770.306.633
7't5.'t48.592.247 543.521.885.038
Lai tien goi khong ki'hanLai cham traLei chenh lech ty gla chLra th$c hienDoalh thu hoar dong tei chilh khbc
6.4 Chi phi ho?t dQng tii chinh
6 thAng daunim 2015
VND
34.390.049
29 523 7501.258.473
6 th6ng deunem 2Ol4
VND
16.148.92861.000.00057.675.350
65,172,272 134.824.278
6 thang daun6m 2015
VND
'1.002.513.0664.872.354
6 thang daundm 2014
VND
2.300.208.7 48137 .210.932
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1.007,385.420 2.437.4't9.680
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6 th6ng da!nem 2015
VND
5.050.726.3871 .944 .276.8692.432.066.8394 .854 .130.77 5
6 thing daunem 2014
VND
3.601.494.7491.595.834.1181.409.818.3044.187.853.027
r0.795.000.19814.281 .200.870
28
coNG TY cd PHAN DlcH vu 0 TO HANG XANH235/18Dien Ben Phi. pl'udng 15, qLanBn- I-.a1h Ihdr.l oho -ld_Ch MinlTHUYET MINH BAO CAO TAI CH|NH HOP NHATC1o ky tarchinh k6t thuc vao lgay 30 tha.g 06 nan 2015
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6.7 Thu nhlp kh6c
Lal tr/ thanh ry tai sen c6 dlnhThu nhAp tu thudng datchitieu doanh s6Ti6n eitr9 tLr [4efcedes Eenz Vi6i NamThu nhep khdc
6.8 Chi phi khac
6 th6ng deundm 20t5
VND
3.688.659.082463.971.341(15.616.000)2s9.697.088
3.799 .600 .777
6 thang daunem 20'14
VND
2.380.709.681598.551.264
1.367.500259.697.088
2.170 .323.5118.196.3,12.288 5,410.649.044
6 theng daunim 2015
VND
1.146.078.41711.876.623.803
1.015.165.737793.505.833
6 thang d}llnim 2014
VND
7.709.173.134776.446.225910.601.984
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62 327 074
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568.109.450253.997.720
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VND
19.485.383.168236.803.328
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nhuan d6 xac dinh lqi nhuan phen b6cho c6 d6rg so hlJ c6 phi6u ph6th6ng cia COng ty
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VND
649.877.693.18248.696.881.66316.550.565.634
3.731.298.949259.697.088
8.158.842.1198.465.016.228
6 thing daunem 2014
VND
493.747.552.41036.814.778.81912.134 .225.7 49
259.697.0885 .442.798.5126.586.811.165
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1,IT€p doan c6 ph6t sinh nghiep vU chi y6u vdi c6c ben c6 lien quan nhu sau:
6 thang dauntrm 2015
VND
6 th6ng atiundm 2014
VND
T6ng C6ng ty Co khi Giao th6ng Van tai SaiGdn -TNHH mot thanh vlen
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4.148.699.497
30/06/2015VND
4.346.412.070
0'tt0,I2015VND
1.144.299.424
30
551.677.445
coNG TY cd PHAN DlcH vU 0 TO HANG XANH235/18 Dien Bien Phi phudng 15, quan.Btnh Th-anh Th6nh ph6 Hd,Chi Minh.
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Gid v6n hang b6n theo bO phan
Leigop theo bO phan
Cac chiphlphan b6 theo b6 phan
Kdl qu6 klnh doanh theo bO phan
Cac chiphlkh6ng phan b6 theo b0 phan
Loi nhlan l|:| ho?l d6ng kinh doanh
Doanh thu hoal d6ng tai chinh
Chi phi hoat d6ng tai chlnh
Thu nhap khac
Chiphlkhac
Chl phithu6lhu nhep doanh nghi,^p hien henh
Chiphlthu6thu nhapdoanh nghiep ho6n lai
LEi nhuan sau thu6 thu nhap doanh nghiep
Vao ngey 30 thang 6 nam 2015
Iaisen tuct6p cia b6 ph6n
Cac€isan kh6ng phan b6 theo b0 phan
tong lat san
Nq pheiha fuct6p crla bo phan
Ng phaitra kh6ng phan b6 theo b0 ph3n
rong no pnar Ira
Vao ngay 31 thang l2 nim 20i4Tai san lruc ti6p cia bO phan
C6c tdi sdn kh6ng phan b6 theo bO phAn
tong Ialsan
No phalld lrucli6p cia bO phan
Nq phiitri khOng phen b6lheo bO phan
tonq to pnartra
53.333.513.3B2 558.834.579.302
505.501.065.920 53.333.513382 558.834.579.302
(433.917.859:043) .(49j604:025:99,5) (543.52.B85.038)
11.583.206.877 3.729.487.387 15.312.694.264
\9.764.757423) (010242.775) (10:795:000r19q
1 .818 449.454 2.699.244.612 4.517.694.066
(5.410.649.044)
(892.9s4.978)
134.824.278
(2.437.419.680)
16.183.494.069
(7.69s.406.853)
5.292.536.836
505.501.065.920
Bao c6o tdi sen va no phai tra c(]a b6 phAn theo linh vuc kinh doanh cia Tap doan nhu sau:
,.'1
T
'i1
4,i,/c(
D(
. u,{
a
Kinh doanh xe oich vv soa ch0a,ben phU lirng, kh6c
VND
c0ng
VND
249.317 729.276 53.594.689.373 302.912.418.649
- 58.100.712474
249.317.729.276 53.594.689.373 36,r .0,t 3.1 31 .t 23
216.484 414.984 16.296.426.950 232.780.841.934
- 10.054.811.911
216.484.414.984 16.296.426.950 242.835.653.845
146 805 783.200 45.821.536.793 192.627.319.993
- 49 673.670.931
146.805.783.200 45.821.536.793 242.300.990.924
118.968.279 834 13.730.011.877 132.698.291.711
- 6.792.863.241
13.734.011.877 139.491.154.952118.968.279 834
32
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7.4
coNG Ty c0 PHAN DtcH vU O T0 HANG XANH235/18D61 Bien Phd. phuong 15. qu51 BilhThar- T.a-l Dl6HoCht MnhTHUYET MINH BAO CAO TAI CH|NH HOP NHATCl'o hy t)i cl rh ket tluc vao ngay 30 t1a-g 06 na-l 20 j 5
C6ng cu Gi chinh
Muc ti6u quen li rii ro &i chinh
Nghiep vU quan ry rl]i ro ta nghiep.vu kh-6ng tha thi6u cho toan bO hoQt dong kinh doanh c(]a Tapdoan. Tap doan de xay dqng h€ th6ng ki6m so6t nham ddm bao sU can bang-d muc d6 hEp ly giirach.phl khi rii ro. phd,t srnh_va chr phi qudn ty rii ro. Ban T6ng Giem d6c tie; tuc theo d6i qui irtnhquan i rui ro rhdm ddn beo sU c61 barg l-op li/ q ia nii ro va krAm so6t .ji ro.
C5c nll ro tAichlnh ctla TAp doen bao g6m : flli ro thitfLrdng, r0i ro tin dung ve flli ro thanh khoan.
Ban T6ng ciern d6c xem x6t va th6ng nh6t dp dung c6c chtnh sdch quen llr c6c nli fo n6j tren nhLpsa!r:
i. RAi ro th!trudng
Tu.i io tl'i.t'!ud!g la rii ro ma gie tri hqp ty cia c6c tudng tiAn trong tuong lai crla c6c cong cu tdicl- rh sd- b er d61g tl^eo nhlng thay d6i cia grd th trudng. RUi ro ti t.Lro;g co b6n toar .jiro : .jrro a s!at. ru ro ngoar G. .u, fo 9.6 hang h6a va .li ro v6 gie khjc l Ap doen chru rdt ro v6 ngoai te,larsuat va gi6 hdnq hoa
Rii ro ngaAi tC
Rji ro ngoa, te a rir ro nd gia rri hoo li cua cdc u6ng tidn trong tuo.rg tai cia c6c cdng cu tdi chinnse oren oo19 rreo nnLyng thay d6i cua ti gi6 t-oi doar. Tao dodn chiu .ji ro do sv thay d6i cua ti gieiai doa l 6n quan rrc ti6p de t hoat d6ng hinh doanh cda Tep doBn.
T,?ingay 3-0 th6ng 06 n6m 2015, Tap doan c6 cec khoan tai san taj chinh chju anh hudng cr.la rii rotV qid h6ido6inhu sau
USD211,51
78.730,00
Rii ro 'ai s.u6t,,a rd. ro ma gie lli hop ri hoac cec lJ6ng t.en trolg tudlg lai cia mot corg cu !a,cl^hh,sEbi6ndongtl-eorrlngrt"ayd6cjataisu6ttnitruong.RU:lothifudlgdothayO6iiaisu6rc-a Tap doen chi yeu r,en qual d6n c6c <ho, r vay cia TaO doal
T;p doan -quen.li/
rii ro ldi subt b;1g cdch phan cn tilh h rh canh trarh t6n t.I truong dd co dLroc':' suat cO loi cho muc dicl- cia l6p doa r va ve r rjrr l,ong gior nan qudn i rdi ro cia flr nn.
Rdi ro ve gi6 heng h6a
Tap doan c6 rii ro vd,su bi6n d6ng cL]a gid hang h6a. Tap dodn quan ty nli ro vd gid hang hoa b;nac6ch.theo d6i ch6t c,h-^ c6c thdng tin va tinh hinh c6 li6n quan cia thitruOng nnd;quan f thOi Ai6;mua hang va muc ton kho mot cech hoo lV.
ii. Rii ro tin dpng
Ri|o tin dung la-rdi ro md mot ber rha.r g a uong .r6t c6ng cL E. chilh l^oac hoo ddng giao dicl"kt01g tiuc h et dlroc.gl.'a vu cja r -h or^ den.t6r tlAt ve t3i ch:rh. Tap doan c6 .ii ;o1in dungt|| cac.hoAt d6ng kinh doanh crla minh (chu ydu d6i vor tdi khoan phaithu kh6ch hang), va tL/ hoatd6ng tai chlnh cia minh, bao gdm tien gi? ngan hang, cho vay vd c6c c6ng cu tai chinh kh6c.
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.,:li'1..J.
ca'ti:i ini
AFC
r).:
Phaithu khach hang
Rii ro Ei su't
\24
iN(
rc
33
coNG TY cO PHAN DtcH vu 0 T0 HANG XANH235/18 Dier Bi6n Phi. phudng 15. oua1.Bl1h Th.an1 Thall. p16 Ho_Chi [,4 nh
THUYET MINH BAO CAO TAI CHINH HOP NHATCho ky tdi chinh k6t thtc vao ngdy 30 th6ng 06 ndm 2015
t*rLI--rt-.
5
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L'L-
L-t--t_L-l--L-L-
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l-rrI
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L:L-
L:L-l
L'
7,4 C6ng cg tai chinh (tiCp theo)
Pheithu kh6ch heng
Tap dodn thudng xuyen theo d6i cAc khoan phai thu chLra thu duqc. D6ivoi cec khech heng ldn,Tap doen xem x6t slJ suy giam trong ch6t luqng tin dung crla tr/ng khech hang tai ngay lep beoc6o. Tap doal t:m cecn duy rr su krerr so6t c rat clC c6c knodn phdt thJ tdn dQng va b6 tri nhan sqk 6m soat tin d\rng dd gidm th 6u rii ro tin dung. Tren co sd ney vA viec c6c khoan phii thu kh6chheng cia Tap doen c6 lien quan den nhi6u khach hang kh6c nhau, rii ro tin dqng kh6ng tap rungd6ng kC vdo moi kh6ch heng nh6t dinh.
Ti6n g1i ngen heng
Tap dodn chi y6u duy trl s6 du Udn g&i tai c6c ngan hang duqc nhidu ngudi bi6t d6n taiVigt Nam.Rii ro tin dung cia s6 du ti6n goi tai c6c ngen heng duoc quen ly bdi b0 phan ngan quy cda Tapdoan theo chinh s6ch cia Tap doan. Tap doan nhan thay muc d0 tip trung rt]i fo tln dung d6i vdikhoan ti6n g&i ngen heng la thap
Ban T6ng Gidm d6c COng ty d6nh gi6 ring t6t ca c6c tei s6n tdi chtnh d6u trong han va kh6ng bisuy giem ngo?i trir cdc khoan cho vay, cdc khodn phel thu duqc trinh bay t? thuyet minh s6 5.5.
iii. Riirothanh khoan
Rii ro thanh khoan b rii ro ma Tap doan sE gap kh6 kh;n khithuc hien c6c nghia vU tei chinh dothiCu v6n. Rii ro thanh khoan cia Tap dodn chLl yeu phet sinh ti] viec c6c tai san tai chlnh va nEphei tra tei chinh c6 thdi di6m d6o han l6ch nhau.
Tap doan giam thi6u flli ro thanh khoan blng c6ch duy ki mot lLpEng tidn mat vd c6c khoin tuongduong tien va cac khoen vay ngan hang d muc md Ban T6ng ciem d6c cho ring di de d6p Onacho cac hoat d6ng cLa cdng ty vA g ii'n thr6L ri, ro do nlirng b.6r dong cda lu6ng fiAn.
Bang dudid6y trinh bay chiti6t cdc moc d6o hqn theo hgp ddng cdn lai d6ivol nq pheitra tai chlnhvd thdi hAn thanh toen nhLr da thda thuAn tren co sA ddng ti6n chLra duqc chi6t kh6! theo ngaysom nhAt md Tap doen Dhai tra:
Ii] TY
i}]tilrrolli:1 Hl
TY
,aiir0r
IAN
TU 'l ndm trdxu6ng
VND
TrOn I ndmdiin 5 nim
VND
C6no
VNDNgay 30 theng 06 nem 2015
Phditre ngudi ben
Chi phi phal treCac khoan phaira khecVay va nq thue tiii chinh
c0ngNgey 31 theng 12 nem 2014Pheitre ngudi ban
Ch phl pheitraCec khoan phai tre khacVay ve nq thuC t2ri chinhcong
132.070.861 049
1.860.037 .723
1.240.042.84986.824.360.585
132.070.861.0491 .860 .437 .7231.240.042.849
86.824.360.585
221 .995 .302.206 - 221.995.302.208
49 .204 .191 .7 82
1 .504 .122.204962.958.104
59 213 .611 .070
49.200.791.7821.540.122.244
962.958.10459.213.611.070
1 10 877 483.160 1|0.877.483.160
T?p doan cho rang mlrc d0 t6p kung ri-j ro d6 v6 v ec tra no la th5p. Ban Tdng cl6m d6c cho rlngTap doan c6 rhd rao ra d[ ngLrdn t e^ d6 dao u r q cec rgl_ia vu lai chlnh dao han
coNG TY c0 PHAN DrcH vU 0 T0 HANG XANH235/'8 De1 Bien Ph0. ohudrg 15. qu31.Birf Tf€rr. --ar^ p16 H6.Chl N,4inn
THUYET MINH BAo cAo TAI cHiNH HoP NHATCho ki' tai ch'nh k6t thrlc vdo ngey 30 th6ng 06 ndrn 2015
bt*Lf,ffL-t-t-G,
SfL:.
f
C6ng cq tai chinh (tiCp theo)
Bang duoi day trlnh bay chi tiet muc d6o han cho Ui san tai chlnh. Bang duqc l4p tren co sd mocddo han theo hqp d6ng chua chi6t kh6u cia teisan taichlnh gdm lai tlr c6c tai sen dd (n6u co)
TD 1 nem trdxu6ng
VND
Tren I nAmden 5 nam
VND
c0ns
VNDNgay 30 thing 06 nam 2015Tien va tuong duong ti6nPhai thu khe6h hangCAc khoan phaithu khlcc0nsNgay 31 theng 12 ndm 20't4Ti6n va tuong duong ti6nPh.ii thu kh6ch hangCac khodn phaithu khac
COng
11 269.057.06447 .354 .770 .858
3 .429 .7 42.955
- 11.269.057.064- 47.354.770.854
8.000.000 3.437.742.95562.053 .574 .877 8.000.000 62.061.570.877
13.137.174.12450.733.888.368
128.770.333
- 13.137.174.124- 50.733.888.368
8.000.000 '136.770.333 i'lri l
:$
63.999.832.825 8.000.000 64.007.832,825
Beng duoi day trinh bay gi6 tri ghi s6 va gia tri hqp ly crla cec cong c! tai ch'nh duqc trinh baylrong b6o cdo taichinh cia Tap doan:
Gia hishis6 Gia tri hsp It30/06/2015
VND31t1212014
VND30t06t2015
VND31112t2A14
VND
11.269.057.06447 .354 .770.858
3.437.742.955
13.137 174.12450.733 888.368
136 770.333
11.269.O57.464 13.137.174.12447.354.770.858 50.733.888.3683.437.742.955 136.770.333
62.06't.570.477 64.007.832.825 62.06'1.570.877 64,007,A32.A25
Taisan tai chinhI en va ruong ouong IenPheithu kh6ch heng
C6c khoan phdiihu khaccOng
Ng phaitra taichinhPheitrd ngudl bdn
Ch phi phaitraCac khoan phaitra kh6cVay va ngthue taichinhcEns
132.070.861.0491.860.037.7231244.042.849
86.824.360.585
49.200 791.7821 .504 .122.204
962.958.10459 .213 .611 .070
'132.070.86'1.049
1 .860 .O37 .7231.240.042.449
86.824.360.585
49 .204 .791 .7 82
1.500.122.204962.958.104
59.213.611.070
{ir)..t
t-rrL-t--L-l-L-rt-L-ra-L:rrrf.l-L_-L-1
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t-
221.995.302.206 '| 10.877.483.160 22't.995.302.206 fi 0.877.483.160
Gie tri hop ly c0a cdc tdi sdn ve nq phei tra ei chinh duqc phan 5nh theo gie tri ma c6ng cu tdichlnh c6 th6 dLpqc chuy6n ddi trong mot giao dich hi6n tA gicra c6c bCn tham gia, ngoai trLr trudnghqp bat bLOc phdi b6n l'oac tlalh i.Gia tr hqp li cia tai san ve nq phai tre tai chlnh tuong duong voi gi6 tri ghi s6 cia cac khoen mucney. Ban Tong Gidm ddc cho rdng g 5 tri hqp ly cia nh&ng lei san va ng phai tra tai chinh naykh6ng c6 chenh lech trAng y6u voig 6 tri ghis6 cia chlng t?i ngay k6t thuc ky tai chlnh.
7.5 Anh huong cia viec 6p dqrng chii dO k6 toan moi va thay diiichinh s6ch k6 to6n
ViCc ep dung che d0 k6 to6n moiva thay ddi chinh s6ch ke to6n khong enh hudng trang y6u d6n s6lieu so sanh trong 860 cao teichinh hqp nhat.
56 du d6u ki' 860 c6o tei chinh hgp nhat cara Tap doan cho ki' t2r: chinh ket thlc vao ngay 30 th6ng6 n6m 2015 dd duqc trinh bey lai theo Th0n9 tu s6 200/2014/TT-BTC ngay 22 thdng 12ndm2014cda B0 Ta. cn rh vd hJdlg dar Cl6 d6-e rodn Doarc nqhidp.
35
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GONG TY c0 PHAN DlcH vu 0 T0 HANG XANH235/18 Dlen Bien Phi, phudng 15, q!an.Blnlr Tt-?nr TrarnphbHb-Chi Nilnh
THUYET MINH BAO CAO TAI CHiNH HOP NHATCho ki talchinh k6tthic vao ngay 30 thitng 06 n:m 2015
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s6 liCu de trinh Dia,u chinh s6lieu lrinhbay tdng/ (giem) bay laiVND VND VND
BANG cAN 06r KE ToAN
Phaithu ngrn han kh6c
Thu6 va c6c khoan phal thu Nha nlr6c
Taisen ng6n han kh6c
Phdith! dai h?n khac
Teisen daihan kh6c
Thu6 va c6c khodn phain0p Nha nuoc
QuY dau tu phai tri6n
QUY d{ phdng tai chlnhBAo cAo KET auA HOAT DONG KINH DOANH
MEs6
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216268
313
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126.896.872
676.203.77924.402.141
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2.457.073.642L09221 1 .0523 .217 .01 4 .644
24.402.141
(72.065.932)
\24.442.101)8.000.000
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(72.065.932)
3.217.014.640
\3.217.014.640)
151.29A.973
604.137.847
8 000 000
2.385.007.670
4.3A9.225 .692
9.396.221 343
908.154.127Thu nhap kh6c
Chl phlkhrtc 6 853
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(6.787.272.726)
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LA NGqC HUYNHNgudilap I6ng Giam diic
TP.H6 chi Minh, ngary 04 theng B ndm 20'15
31 16.183 494.069
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36