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TP NJ 0±s5 2.04 1
SO lie t-ICCH VA IDKUTt/
c N C;IV:ii6t114€ rely
TONG CONG TV kt l Y _ _ _
CG KHI GIAO THONG VAN TAI tied GON TRACH NHIaM HOU HAN MOT THANH VIEN
Bao cat) tài chinh hom nhat da duvc Mem toim cho nam tai chinh KM th0c vao nghy 31 thang 12 nam 2017
LI
TONG CONG TV ca KHI CIAO THONG VAN TAI SAI GoN TRACH NHIeM HOU HAN MOT THANH VIEN S6 262 — 264 Tran Hung Dpo, Quan 1, Thanh ph6 HO Chi Minh
BAO CAO COA BAN TONG GIAM DOC
Ban Tong Gam Mc Tong Gang ty han hanh de trinh bao cao nay cling vai Bao cao tai chinh hqp nhAt da duct kiem toan cOa Tong Gang ty Co' Khi Giao Mang Van Tai Sal Gan — TNHH MOt Thanh vien cho nam tai chinh kat thtic vao ngay 31 thang 12 nam 2017.
I. Tong Chng ty
T6ng Gang ty Cu Khi Giao Th6ng Van Tai Sai Gen — TNHH MOt Thanh vien (pi tat la "Tong Gang ty") IA met doanh nghiap Nha nut dtrqc thanh lap theo guy& Binh so 172/2004/QD-UB ngay 15 thang 7 nam 2004 cCia Oy ban Nhan dan Thanh ph6 HO Chi Minh, theo Gies/ chi:mg nhan dang k9 kinh doanh c6ng ty Nha rank so 4106000074 clang 14 lan du ngay 01 thang 10 nam 2004.
ngay 31 thang 8 nam 2010 Tong COng ty Cart chuyen di sang lopi hinh Gong ty TNHH Met thenh vien hopt dOng theo hinh thirc T6ng Gang ty - COng ty con theo guy& Binh so 2988/QD-UBND cüa Cly ban Nhan dan Thanh ph6 H6 Chi Minh ban hanh ngay 7 thang 7 nam 2010. Teing C6ng ty hopt dOng theo giay chCrng nhan (tang k doanh nghiep Gang ty TNHH MOt Thanh Vien ma so doanh nghiep: 0300481551 Clang ki Ian du, ngay 31 tilting 8 nam 2010 va dtrqc thay dal Ian the, 7 ngay 24 thang 11 nam 2015.
Von dibu le cua Tang Gang ty theo Gay chUng nhan dang k kinh doanh: 1.796.569.000.000 VND.
Try sfr chinh cua Tong C6ng ty dut dat tai s6 262 — 264 Traci Hung Dpo, Quan 1, thAnh ph6 H6 Chi Minh.
Tong nam 2017, hopt dOng chinh cua T6ng Gang ty la San xuat &nig mcfri lap rap xe butt, xe chuyen dung, dpi 19 kinh doanh mua ban xe 616, dich vy st'ra chfra xe 6 to, that' xay dqng cac ding trinh va tu van xay dlyng, kinh doanh cho thue kho bai, nhA xtramg.
2. Cac thanh vien cUa Hyi Mang thanh vien vã Ban Tong Giam Mc, Ban Mom sold
Cac thAnh vien HØ1 dong thanh vien, Ban Tang Giam d6c Tang Gang ty va Ban kiern soat trong nam tai chinh nay vA cho den ngAy lap bao cao hqp nhat nay bao
Hy' deny thanh vien
Hy va Ten Quec tjch Chat vy
Ong Nguyan Hong Anh
Viet Nam Chu tich
OngTran Qu6c loan
Viet Nam Thanh vien
BA Chu Thi Tuyet Hanh
Viet Nam Thanh vien
Ong Le Quang Dinh
Viet Nam Thanh vien
Ong HO Trong Tien
Viet Nam Thanh vien
Ban Tong Clam Mc
Hy va Ten
Quec tich Chin vy
Ong Trait QuOc loan Ong Le Van Pha
Ong Le Quang Dinh Ong H6 Trong Tien BA Tang Thi Thu L9
Ong Nguyen Ngoc Linh
Viet Nam Viet Nam
Viet Nam Viet Nam
Viet Nam
Viet Nam
Tong Giam Mc
Ph6 Tong Clam Mc
Ph6 T6ng Giam Mc Ph6 T6ng Giam dc
Ph6 Teng Clam Mc
Ph6 Tang Gam Mc (b6 nhiem ngay 02/01/2017)
1
489
1-7-6
TONG CONG TY CO KHIGIA0 THONG VAN TAI SAI GoN TRACH NHISM HOU HAN MOT THANH VIEN S6 262 — 264 Tran Hang Dao, Quan 1, Thanh ph6 H6 Chi Minh
BAO CAO CUA BAN TONG GIAM DOC
Ban Kiem soat
H9 va Ten Quec tjch Choc vy
a Tran Thj Ngoc Phtrang Viet Nam
Twang ban kiem soat (den thang 04/2017)
a E)cran Thj Thanh Nga
Viet Nam
Kiern soat vien BA V6 Thi Thanh They
Viet Nam
Kiem soat vien
Di din phap Wet
Naval Bpi diet) theo phap lust cea T6ng COng ty trong nam tài chinh kat thee ngay 31 thang 12 nam 2017 va cho den theri diem lap bao cao nay nter sau:
H9 vã Ten Ott& tjch Chin VI,I
Ong Tran auk Toan Viet Nam Tong Giam Cf6c
Banh gia tinh hinh kinh doanh
Ket qua host dOng kinh doanh hop nhat cua Tong C8ng tycho nam tai chinh ket thec vao ngay 31 thong 12 nam 2017 va tinh hinh tai chinh vao ming ngay nay dtrqc the hien trong Bao cao tai chinh hqp nhet dinh kern.
Cac sty kien phat sinh sau ngay kat thtic narn tài chinh
KhOng a5 sip kien quan tong nao xay ra Ire t& ngay kat thee nam tai chinh dtra den yeu cM phei dieu chinh hoac cony b6 trong thuyet minh trong Bao cao tai chinh hqp nhet.
Mem toan vien
Gong ty TNHH Kiem toan AFC Viet Nam Citron chi djnh kiern todn Bao cao tai chinh hop nhet cho nam tai chinh kat thec vao ngay 31 thong 12 nam 2017.
C8ng b6 trach nhiern dm Ban Tang Giant d6c dói voi Bao cao tai chinh 119,p nit&
Ban Tong Giam CI& Tong Ceng ty chiu trach nhiem lap Bao cao tai chinh hqp nhetva darn bao Bao cao tai chinh hqp nhatrda phan anh trung thac va hp l ye tinh hinh tai chinh cUa Tong Cling ty vao ngay 31 thang 12 nam 2017, cling nhtr ket Rua hoat dung kinh doanh va Itru Gnu* tian tO trong nam tai chinh kM thec vao ding ngay cea Teng Cong ty. DO lap Bao cao tai chinh hop nhat nAy, Ban Tong Giam Mc Tong Gong ty duct you cau:
Liya chon phe hop va áp dung nhet quan cac chinh sach Ice toan;
Thac hien cac xet doan va vac tinh mOt cach hqp va than tong;
Trinh bay cac nguyen tee ka toan Clang dutc ap dung, thy thuOc vao sit khac biet tong yau ding 66 va giai trinh trong Bao cao tai chinh hqp nhat; Lap cac Baa cao tai chinh hqp nhet tren ca sa host Ong lien tuc tra khi gia thuyet Tong Ceng ty se flop tyc twat dOng kheng can phe hqp; va
Thiet lap, thut hien va duy tri he theng kiern soat nOi be nham ngan chan va phat hien gian lan va sai set.
Ban Tong Giam Cf6cTong Ceng ty chiu trach nhiem dam brio Bao cao tai chinh hqp nhat cea T6ng COng ty tuan the cac chub mkrc va che dØ Ire toan Viet Nam hien hanh va cac quy Binh phap I CO lien quan (tan viec lap va trinh bay Bao cao tai chinh hqp nhet.
Ban T6ng Giem cuSc T6ng COng ty cam ket rang da tuan the cac yeu ceu neu tren trong viec lap Bao cao tai chinh hop nhet.
2
at Ban Tong Giam
T •N QU6C TOAN Tong Giam Sc TP. H6 Chi Minh, ngay 16 thang 04 nem 2018
TONG CoNG TY ca KHi GIAO THoNG VAN TAI SAI GoN TRACH NHIeM HO'U HAN MOT THANH VIEN S6 262 — 264 -Irk Hung Bac, Quan 1, Thanh ph6 H6 Chi Minh
BAO CAO CCJA BAN TONG GIAM D6C
7. Ceng be Ban cao tai chinh nhat
Cheng tai Gang be Bao cao tái chinh Binh kern. Bac car) tai chinh nay phan anh trung thqc ye hqp19 tinh hinh tai chinh hqp nit& dm Tang Gang ty yao ngay 31 tilting 12 nam 2017, lc& qua hoat Clang kinh doanh ye tinh hinh Iwu chuyen tien te cling yeri ban thuyet minh dinh kern cho nam tai chinh ket thric ceng ngay drrot lap phU hqp cac chuen mqc ke toan Viet Nam, che de ke todn doanh nghiep Viet Nam hian hanh Ira cac quy dinh phap 19 c6 lien quan den yiec lap ye trinh bay Bac cat) tai chinh hop nhet.
3
C6ng ty TNHH Kim Toan AFC Viet Nam AFC Vietnam Auditing Co., Ltd.
Thanh \flan tap doan PKF Ou6c te Member firm of PKF International
PKF Accountants & business advisers
se: 158/2018/BCKTHN-HCM.00147 96 tcEHOACH VA DAU 141
CoNG VAN DIN
BAO CAO KIEM TOAN 'ccfi A ttAll:Ht
:mitt Eli
Kinh Cac thAnh vien Hei clang thanh vien va Ban Tong Giam drec TONG CONG TV CO KHI CIAO THONG VAN TA! SAI GON - TRACH NHIeM KW HAN MDT THANH VIEN
Chung 161 da kiem tan bac) cao tbi chinh hqp nhat kern theo cue Tong Ceng ty Ca kill Giao thong VOn tai Sal Gen — Tract nhiem het hen met thAnh vien va cac c8ng ty con (throe gqi chung là Tap dolor), dwqc lep ngAy 16 thong 04 nam 2018, tO, trang 06 den trang 39, bao g6m Bang can di Ice toAn hop nhat ter ngay 31 thong 12 nam 2017, Bao car) ket qua hoot Meng kinh doanh hop nhat, Boo cilo Ivy chuyen tien te hop nhat cho nam tai chInh ket lilac ding ngAy ye Ban thuyet minh bao cao tài chinh hop nhat.
Trach nhiem cOa Ban Tong Vim d6c
Ban Tong Gift Q6c chju trach nhiem ye vieclOp va trinh bay trung thoc và hop 19 biro car) tai chlnh hop nhet cüa TO doer' theo chuan moc ké loan, che de Ice twin doanh nghiep Viet Nam ye cac
quy djnh chap 19 Ger liOn quan den viec lep va trinh bay bao cao tai chinh hqp nhat ye chju trach
nhiem ye kiem wet nOi be me Ban T6ng Gam d6c )(tic djnh IA can thiet de dam biro cho viec lep ye trinh bay biro cao tar chinh hop nhat kherng c6 sal set tong yeu do gian lan hoac nharn Ian.
TrAch nhiem cUa Kiem loan vien
Trach nhiem ale chung 161 Iti diva ra 9 kik ye bar) Geo tai chinh hop nhat doe tren IA qua cOa cuec kiem toan. ChOng tei da ben Winn kiem toan theo cac chuan moc kiem loan Viet Nam. CEIC chtren
moc nay yeu cau chüng t6i tuan the chub moc va cac quy djnh ye deo Mk nghe nghiep, 10p Ice
hooch va thrift hien cuec kiem toan tie dat ducrc so dam bac) hop 19 ye yiec lieu biro cao tar chinh
hop nhet cue Tap doan c6 con sal sot tong you hay kh6ng.
C6ng viec kiem toAn bao g6m thyt hien dm thir tyc nharn thu Drop arc bang chOng kiem tam ye
cac se lieu ye thuyet minh Oen boo Geo tar chinh hqp nhat. Cac the' tyc kraal toan Croix loa chon doe tren )(et doan CI:18 kiem loan vien, bao gam Minh gib ri ro c6 sal sot Wong yeu trong brio cao tar
chinh hqp nhat do gran lOn hoec nham Ian. Khi thoc hien danh gia cac fel ro nay, kiem toan vier' Oa xem xet kiem soat nOi be cOa Tap dobn lien quan den viec 10p ye trinh bey bac cáo tai chinh hop nhat trung thoc, hop 19 nhAm thiet Ire cac the tyc kiem toan phir hop v61 tinh hinh thoc te, tuy nhien
kh8ng nham myc dich dtra ra 9 Kier) ye hieu qua dm klem sold mei be cue TOp dotin. Ceng viec kiem than Gong bao gam dAnh gia tInh thich hop cue arc chinh sach ke loan &roc Op dyng ye tinh hqp 19 dm clic wac tlnh ke loan dm Ban T6ng Gram d6c cOng nhu, &nth gia viec trinh bey tang the
bAo cAo thi chinh hop nhet.
Chong ter tin twang rang dm bang chi:mg kiem twin ma chi:mg ter da thu theta thrqc la day de ye thich hop de lam ca see cho 9 kien kiem than ngoei tn), cue chting t8i.
Co, so, dm kik kiern Wan ngoei lit
Den ngay 31 thong 12 nam 2017c6ng ty con la Ceng ty TNHH MTV Ben xe Mien Deng van chva c6 guy& djnh phe duyet qu9 !yang. Do Q6, qu9 !yang &roc trich trong nam 2017 IA qu9 itrang tam tinh. Neu qu9 dwoc dust they di so vcfri qu9 Ivang tam tinh se lam Anh twang den Mt qua hoot Meng kinh doanh cua TOp doan dan den kyr nhuan trong nam 2017 se they deli theo met khoen twang Ong.
Ho Chi Minh City Head Olfice•Tel: +8482 2200 237. Fax: +6482 2200 265. Email: pktalchcmupktaftvielnam.vn 2/F Indochina Park Tower. No 4 Nguyen Dinh Chieu Street • Oakao Ward• District I. Ho Chi Minh City • Vietnam•Website, www.pktafcvietnam.vn
AFC Vietnam Auditing Co., Ltd. is a member firm of the PKF International Limited family of legally independent firms and does not accept any responsibility or liability for the actions or inactions of any individual mortiber or correspondent firm or firms.
4
BAO CAO MEM TOAN DOC LAP (tie' p theo)
t Men kiam toan ngo4i
Theo 9 kiOn cea cheng t6i, ngoei trCr Anh htreeng cea yen Be neu tai (loan "Co, ser dm 9 kien kiem toan ngoAi bao cao tAi chinh hqp nh'et dà phan anh trung thqc va hqp 19, tren bac khia Garth tong yeu tinh hinh tai chinh cOa Tap doan tai ngAy 31 thang 12 nam 2017, gang nhu, ket qua hoet dOng kinh doanh hqp nhAt va tinh hinh Itru chuyen lien te hqp nhet cho nam tai chinh ket thec ding ngAy, phi) hop veil chuk mqc ké toan, che BO 14 toan doanh nghiep Viet Nam vA cAc quy ("Oh phap IY Co lien quan den \dee lap va trinh bay bao cao tai chinh hop nh6t.
Vin 64 khac
Bac) cao tai chinh cea c6ng ty con la Cong ty Xay Dqng Giao Th6ng Sài Gen cho nam tai chinh ket thec ngay 31 thang 12 nam 2017 de ditqc kigm toan beg kiem toan vien va doanh nghiep kigm todn khac. Kiern loan vien nay da tit eh& dira ra y kien Bei \Jai bac) cao tai chinh nay tai ngay 27 thang 03 na
NG HI THANH MINH Ph6 Tong Wm 66c 96 Gi6y CN DKHN kiem loan: 0068-2018-009-1
GONG TY TNHH KIEM TOAN AFC VleT NAM TP. H6 Chi Minh, ngay 16 thang 04 nam 2018
so CHI LIEU Kim toan vien S6 Giay CN SKEIN kiem toan: 3233-2015-009-1
5
TONG CONG TY ca KHi GIAO THONG VAN TAI SAI Gorki - TRACH NHIVA HOU HAN MOT THANH VIEN S6 262 — 264 Tr6n Hung Dao, Quan 1, Thanh ph6 HO Chi Minh
BANG CAN DOI KB TOAN HOP NHAT Ngay 31 thang 12 nam 2017
Me s6
-Noy& minh
31/12/2017 VND
01/01/2017 VND
TAI SAN TAI SAN NGAN HAN 100 2.629.710.284.247 2.714.637.038.887
Tin ya cac khoan twang dwang ti6n 110 5.1 750.029.642.577 979.248.530.418
Ti 111 776.804.687.945 659.804.762.662
Cac khoan tuang duang ti4n 112 90.224.879.915 202.443.842.473
Diu tw tai chInh ngin hgn 120 351.353.228.128 251.476.010.492
Diu tu nam gitr den ngay ciao han 123 5.2.1 351.353.228.128 251.476.010.492
Cac khoin phal thu ngin hgn 130 720.769.811.704 762.739.286.138
Phai thu ngen han cOa khach hang 131 5.3 536.221.620.718 563.326.227.781
Tra trutc cho ngueri ban ng6n han 132 5.4 38.399.735.103 70.738.319.979
Phai thu ye cho vay ngan han 135 5.5 366.286.634 366.286.634
Phai thu ngin han khac 136 5.6.1 168.871.914.873 148.024.375.165
Du phdng phai thu ngan han kh6 doI 137 5.7 (26.108.213.935) (22.734.391.732)
Tai san thieu ch6 xi) ly 139 3.018.468.311 3.018.468.311
Hang ton kho 140 5.8 794.015.183.892 685.183.938.572
Hang ton kho 141 794.015.183.892 685.183.938.572
TM aim ngin Flan khac 150 13.542.417.946 35.989.273.267
Chi phi tie trutc ng6n han 151 5.9.1 1.427.463.424 1.475.232.078
Thue GTGT cluqc kti6u 152 5.16 1.427.270.713 47.775.377
Thue va cac khan phai thu Nha nu& 153 5.16 10.687.683.809 34.466.265.812
6
TONG CONG TY ca KHi GIA0 THONG VAN TAI SAI GoN - TRACH NHIM HCYU HAN MOT THANH VIEN SO 262 — 264 Trill Hong Deo, Gan 1, Thanh ph6 HO Chi Minh
BANG CAN EX51 Kt TOAN HO'P NHAT NON( 31 thang 12 nem 2017
Ma s6
Thuyet minh
31/12/2017 VND
01/01/2017 VND
TAI SAN DAI HAN 200 3.948.676.505.841 3.514.741.482.145
Cac khoan phai thu dal Ilan 210 35.358.709.487 14.633.870.083
Phil thu dai hen khac 216 5.6.2 35.358.709.487 14.633.870.083
TM san c6 dinh 220 934.547.123.136 925.830.026.007
Tai sin co dinh hOu hlnh 221 5.10 914.913.358.760 905.857.983.414
Nguyen gia 222 2.101.053.319.392 1.971.042.383.648
Gia tri hao m6(11414 223 (1.186.139.960.632) (1.065.184.400.234)
Tai sin c6 dinh v6 hinh 227 5.11 19.633.764.376 19.972.042.593
Nguyen gia 228 33.695.807.886 33.032.707.886
Gia tri hao man 14 WO 229 (14.062.043.510) (13.060.665.293)
Bit d•Ong san du tu, 230 5.12 8.172.825.121 9.669.802.837
Nguyen gib 231 37.488.593.253 37.488.593.253
Gia tri hao mon 14 Ice 232 (29.315.768.132) (27.818.790.416)
TM san d& dang did Ilan 240 596.850.767.018 380.258.101.343 00-
Chi phi xay ding co bin de/ dang 242 5.13 596.850.767.018 380.258.101.343 CC s•ti
Can khoin diu tty tai chInh dab ban 250 5.2.2 2.212.300.670.012 2.054.748.951.818 .1E, Dau ti., ye° c6ng ty lien doanh, lien ket 252 2.050.400.670.012 2.042.748.951.818
Diu to gep van yao dan vi khac 253 161.700.000.000 12.000.000.000
Diu to nim giet don ngay deo hin 255 200.000.000 73
Thi son dab him khic 260 161.446.411.067 129.600.730.057
Chi phi tra trviac dai han 261 5.9.2 155.105.609.487 123.108.728.477
Tab sari thue thu nhap hoar) lai 262 6.340.801.580 6.492.001.580
TONG GONG TAI SAN 270 6.578.386.790.088 6.229.378.521.032
7
TONG CONG TV CO KHI GIAO THONG VAN TAI SAI CON - TRACH NHIeM HOU HAN MOT THANH VIEN SO 262 — 264 Tran Hung Dao, Qudn 1, Thanh oho HO Chi Minh
BANG CAN Del Kt TOAN HOP NHAT
VON CHO So HOU Von chn s& hthi
Von du tii coa chit so hCru Chen)" loch t9 gia hal doei Qu9 au tv pat then Qu9 ho trq sAp xep doanh nghiep Lori nhudn sau thud chtra phin ph& LNST diva phan phei am truoc LNST chua phan pai nam nay Loi ich co clang thong kigm sat
TONG CONG NGUON VON
Thu* 31/12/2017 01/01/2017 minh VND VND
2.951.296.132.632 2.821.049.558.651 2.129.169.710.202 2.097.119.524.772
5.14 286.767.995.425 283.820.394.205
5.15 61.054.173.833 85.037.152.046
5.16 316.887.932.464 216.960.237.503 233.466.871.110 216.735.115.246
5.17.1 3.268.887.420 16.739.047.444 3.128.502.993
5.18.1 509.932.792 3.497.446.521
5.19.1 222.045.392.602 274.330.050.907 5.20.1 654.319.851.532 723.389.869.085
17.071.518.606 17.527.573.326
333.777.154.418 255.954.135.496
822.126.422.430 723.930.033.879 5.17.2 11.804.699.927 11.804.699.927
5.18.2 167.749.044.624 174.892.294.397 5.19.2 393.972.051.844 337.038.921.856 Wf•
5.20.2 148.837.582.045 121.089.161.697 99.763.043.990 79.104.956.002
Ma
IT 3.627.090.657.456 3.627.090.657.456
3.408.328.962.381 3.408.328.962.381 cr
5.21 1.754.858.280.515 1.740.891.113.278 105.841.187.085 107.293.500.000
5.21 413.783.153.249 199.288.833.203 5.21 161.357.400.554 397.459.860.471 5.21 927.523.138.424 755.285.155.766
123.083.012.406 118.409.178.729 804.440.126.018 636.875.977.037 263.727.497.629 208.110.499.663
440 0.08
Nay 31 thang 12 nam 2017 Ma SO
Ng pHAI TRA
300
Ng ngin him 310
Phai tra nada ban ngan han
311
Ngtreri mua tra tier) tuft ngAn han
312
Thue 'ía cac khan phai flop Nha nitc
313
Phai tra nguti lao dOng 314
Chi phi phâi tra ngan han
315
Phai tra at bQ ngan han 316
Doanh thu chva thvc hien ngen hpn
318
Phil tra nan han khdc
319 Vay 'ía no thud tai chlnh ngOn hen
320
Dv pang phai tra ngOn han 321
Qu9 khen thvang 'ía pac loi
322
No'dài han 330
Chi phi phai tra dai hpn
333 Doanh thu chva thvc hien dai an
336
Pal tra dai han khac 337
Vay ya no thud tai chlnh dal han
338 0u9 pat then khoa hoc c6ng nghd
343
400 410 411 417 418 419 421
421a 421b 429
NGUY N BACH Nile Ngutoi lOp
G HleP n throng
-.1erfTOAN âmdOc
TP. HO Chi Minh, nay 16 tang 04 nam 2018
8
Thuyet minh
Nam 2016 VND
Nam 2017 VND
ma s6
TONG CONG TV CO' KEII GIAO THONG VAN TAI SAI GON - TRACH NHIeM HO'U HAN MOT THANH VIEN S6 262 — 264 TrAn Hung Dap, Quan 1, Thanh ph6 HO Chi Minh
BAO CAO KET QUA HOST BONG KINN DOANH HO'P NHAT Nam tai chInh kot thoc vao ngay 31 thang 12 nam 2017
Doanh thu ban hang va cung cAp dich vy Cac khoan giám trip doanh thu
01 02
6.786.946.936.806 309.025
Doanh thu thuan 10 6.1 6.786.946.627.781
Gia v6n hang ban 11 6.2 6.051.894.198.442
L91 nhu*n g6p 20 735.052.429.339
Doanh thu hot dOng tai chinh 21 6.3 309.616.185.251
Chi phi tai chinh 22 6.4 46.366.848.177
Trong B6: chiphilaivay 23 44.061.524.403
Lai trong c6ng ty lien doanh, lien ket 24 364.433.314.706
Chi phi ban hang 25 6.5 179.440.700.946
Chi phi quan 19 doanh nghiep 26 6.6 305.759.979.363
L9I nhuOn tip hot Ong kinh doanh 30 877.534.400.810
Thu nhap khac 31 6.7 103.011.258.523
Chi phi khac 32 6.8 9.772.188.346
L94 nhu6n khac 40 93.239.070.177
T6ng lqi nhuOn k6 toan truoc thu6 50 970.773.470.987
Chi phi thue thu nhap doanh nghiep hien hanh 51 108.791.161.481
Chi phi thue thu nhap doanh nghiep hoan Ii 52 151.200.000
L91 nhu6n sau thu6 thu nh6p doanh nghiap 60 861.831.109.506
Lqi nhuan sau thue ctia cong ty me 61 804.440.126.018
Lqi nhuan sau thu6 cOa c6 d6ng khOng kiem soat 62 0.983.488
6i10 Caw CO Kilf
GAO rioNG ya
8.210.512.289.764 8.798.324.810
8.201.713.964.954 7.298.587.393.279
903.126.571.675 51.100.543.758
24.829.996.374
39.090.914.738 298.196.494.907
185.079.270.438
339.461.609.418 703.052.734.110
Micli NHIE SAIG
NOMA.
NGUYEN THI BACH HUe P Ngutri 16p K6 ruteng
TOAN T6ng Glam d6c TP. H6 Chi Minh, ngay 16 thang 04 nam 2018
86.151.540.706
13.149.636.437
73.001.904.269 776.054.638.379
89.792.547.672
3.945.399.726
682.316.690.981
636.875.977.037
45.440.713.944
'1
M HOANG K6 than
NGUYEN THI BACH HUE Ngued lap
n_flrToAN m d6c
TP. HO Chi Minh, ngay 16 thang 04 nam 2018
TONG CONG TV CCY KHi GIAO THONG VAN TAI SAI GON - TRACH NHIEM HOU HAN MOT THANH VIEN S6 262— 264 Trail Hung Dao, Quan 1, Thanh ph6 HO Chi Minh
BAO CAO LU'U CHUYEN TIEN TE HQP NHAT (theo photon otter, glen tiep) Nam tai chinhkot thac vho nghy 31 thang 12 nam 2017
Ma s6 Nam 2017
VND Nam 2016
VND
LU'U CHUYEN TIEN TIP HOAT BONG KINH DOANH L91 nhuan tut& thu6 01 970.773.470.987 776.054.638.379 Khau hao tai san c6 dinh 02 129.909.272.411 152.543.466.779
Cac.khoen dv phong/ (hoan nhap) 03 3.373.822.203 5.565.765.679
(Lai)/I6 chanh Itch ty gia h6i doai chum thvc hien 04 96.525.399 (359.147.574)
(Lai)/I3 tCr float Ong dau tir 05 (427.699.600.393) (49.931.928.612)
Chi phi lai vay 06 44.061.524.403 39.090.914.738
Cac khoan Mau chtnh khac 07 24.600.000.000 29.659.777.999
Lqi nhuan KD truoc ntang thay dol v6n heti Ong 08 745.115.015.010 952.623.487.388
(Tang)/giam cnic khoen phai thu 09 (73.311.058.106) 11.619.928.734
(Tang)/giam hang ton kho 10 (113.470.768.251) 147.200.662.000
Tang/ (Om) cac khoan phai tra 11 (166.294.184.751) (294.954.765.003) (Tang)/ giam chi phi tra trudic 12 (28.574.454.652) (8.175.876.443)
Tian lai vay da tra 14 (35.031.884.876) (39.898.751.674)
Thu& thu nhap doanh nghiep da n6p 15 (71.669.349.647) (125.332.442.249) Tian thu khac tcs boat dOng kinh doanh 16 1.718.429.753 47.829.744.315
Tian chi khac ti) hoat Ong kinh doanh 17 (50.592.922.547) (34.769.334.508) Luv chuy6n ti6n than to' hot dOng klnh doanh 20 207.888.821.933 656.142.652.560
Tien chi mua sant XD TSCD va cac TSDH khac 21 (305.844.308.259) (96.928.834.880) Tien thu thanh Ii', nhuqng ban TSCD ve TSDH khac 22 605.371.818 12.741.289.071
Tien chi cho vay, mua c6ng cy nq cUa don vi khac 23 (287.900.000.000) (321.526.309.890)
Tian thu h6i cho vay, ban lai cong cy nct cOa DV khac 24 188.500.000.000 275.086.810.891
Tien chi du tu g6p v6n vac don vi khac 25 (36.854.689.190) (1.270.177.311) Tian thu hot dau tu g6p von vao don vi khac 26 53.945.668.496 70.449.497.404 Tien.thu !Ai cho vay, c6 tin va Ici nhuan duqc chia 27 311.728.375.521 42.555.490.288 Lou chuyon ban than to' ho9t dung dau tu, 30 (75.819.581.614) (18.892.234.427)
Tien vay ngen hen, dai hpn nhan duqc 33 9.054.545.940.453 4.538.324.641.769 Tien chi tra nq g6c vay 34 (9.095.867.537.658) (4.572.262.990.983) CO tüc, lqi nhuan da tra cho chi) so hOu 36 (319.886.941.639) (360.880.858.454) Ltru chuy6n den than ter hoot dung tai chinh 40 (361.208.538.844) (394.819.207.668)
LIM CHUYEN TIEN THUAN TRONG NAM 50 (229.139.298.525) 242.431.210.465 TIEN VA WONG DM/NG TIEN eAu NAM 60 979.248.530.418 736.405.735.312 Anh huOng cOa thay doi ty gia h6i doai quy dOi ngoai te 61 (79.589.316) 411.584.641
TIEN VA TLYO'NG DIJO'NG TIEN CUOI NAM 70 9.642.577 979.248.530.418
10
TONG CONG TY CO' KHi GIAO THONG VAN TAI SAI CON TRACH NHIeM HO'U HAN MOT THANH VIEN S6 262 — 264 Irk Hung Sao, Qu_an 1, Thenh ph6 H6 Chi Minh
THUYET MINH BAO CAO TAI CHiNH HOP NHAT Cho nem tai chinh ket th0c vao ngay 31 thang 12 nam 2017
Ban thuyet mirth nay la mOt b0 phan kheing the tach raj duvc duc ding vol cac bao cao tai chinh dinh kern.
1. DAC DIEM HOAT BONG
1.1 Hinh thin so, hcru yen
Tang COng ty Ca khi Giao th6ng Van tai Sal Gem — Trach nhiem hfru han mOt thanh vien la doanh nghiep Nha nutc duvc thanh lap theo guy& Binh sO 172/2004/Q0-UB ngay 15 thong 7 nam 2004 cüa Oy ban Nhan den Thanh ph6 H6 Chi Minh, theo Giay chang nhan dang kt kinh doanh c6ng ty Nha mitt s6 4106000074 dang kt Ian du ngay 01 (hang 10 nam 2004.
-Ur ngay 31 thang 8 nem 2010 Tong Cony ty dirge chuyen d6i sang loai hinh C6ng ty TNHH MOt thanh vien hoat ging theo hinh thin Tong COng ty - COng ty con theo quyet Cfinh so 2988/QD-UBND dia Oy ban Nhan clan Thanh ph6 Hifs Chi Minh ban Minh ngay 7 tilting 7 nam 2010. Tang COng ty hoat dOng theo alas, chang nhan clang kt doanh nghiep COng ty TNHH MOt Thanh Vien ma s6 doanh nghiep: 0300481551 Clang 14 Ian dau ngay 31 tilting 8 ntim 2010 va duvc thay aOI tan tha 7 ngay 24 thang 11 nem 2015.
1.2 Linh ykrc kinh doanh
T6ng CON ty hoat dOng trong linh yin thirang mai, san xuat.
1.3 NgAnh nghi kinh doanh
Trong nem 2017, hoat dOng chinh cüa Tong et:mg ty IA San xuat clang mai lap rap xe butt, xe chuyen dung, dal l kinh doanh mua ban xe 016, dich vu siva chCra xe o t6, theu xay dung cac ding trinh va It, van xdy thing, kinh doanh cho thue kho bai, nha xtrang.
1.4 Chu kY kinh doanh thOng thutng
Chu kt san xuat, kinh doanh th6ng thirang cüa T6ng Gang ty kh6ng qua 12 thang.
1.5 Clu Ink Tp doan
Tong Gang ty c6 cac c6ng ty con duvc hop nhat vtio bac) cao tai chinh hap nhet cut, Tap doan:
T6n cong ty Dia chi try sir chinh Hoat gong kinh doanh chinh
Tif le von g6p
Tie It quyen bleu
quyet
Ty,lt phan
se, hinu
Gang ty TNHH MTV Gang Ben Nghe
S6 09 Dirang Ben Nghe, Phwerng Tan Thuan Song, Quan 7, TP. Hifs Chi Minh
Cung cap cac djch vu 136c x6p, nang, ha container, phi ra cang, cho thue phut:mg tien thiet bj xe du, xe nting, cho thue kho be' va giao nhan hang hot
100,00% 100,00% 100,00%
C6ng ty TNHH MTV Ben Xe Mien Dona
S6 292 Dinh BO Linh, Phiriang 26, Quail Binh Thanh, TP. H6 Chi Minh
Khai thac va kinh doanh ben xe, van tai hanh khach ding cOng lien tinh ve nOi dja, khai thee djch vu phific vu trong ben xe, khai thac kinh doanh van chuyen hanh khach tham quan du lich lien tinh va nOi Cfja.
100,00% 100,00% 100,00%
11
TONG GONG TY ca KHIGIA0 THONG VAN TAI SAI Gem! TFtACH NHIeM HOU HAN MOT THANH WEN S6 262 — 264 TrOn Htrng Dpo, Quean 1, Thanh ph6 HO Chi Minh
THUYET MINH BAO CAO TAI CHiNH HqP NHAT Cho nam tai chfnh két thac vao ngay 31 thang 12 nam 2017
Ten Ong ty Dia chi try ser chinh Ho0 dOng kinh doanh chinh
Ty 10 von gep
TY 1.0 guyen biey
guy&
Ty.le phan
se, hum
Gang ty Xey Dymg Giao Th8ng Sal Gan
163 Den Bien Pha, Phtremg 15, Quan Binh Thpnh, TP. H6 Chi Minh
Xay dying °Ong trinh k9 thuat dan dyng 100,00% 100,00% 100,00%
C6ng ty CP Cang T6n That Thuyet
S6 42, 42A, 42C T6n That Thuyet, Phutng 4, Quan 4, TP. H6 Chi Minh
Kinh doanh b6c xep hang haa, kinh doanh djch vy kho bai, djch vy siva chin tau ghe, cung Crng hang hela an u6ng va nha tro, kinh doanh vat tu), thiet bj, phy tang cho nganh, dal ljr giao nhan kiern dem, Clang goi hang h6a.
76,73% 76,73% 76,73%
COng ty CP Ben Bai Van Tai Sal Gan
S6 720, QL 1A, KP 36, Ptureung.Thenh Lac, Quart
12, TP. HO Chi Minh
Quer) li va thyt hien cac clich vy cung &rig di veri phtrang tien van tai hang hoa Itru au tpi ben xe.
51,00% 51,00% 51,00%
Cang ty CP Ben Xe Mien Tay
S6 395 Kinh Chiang Wang, An Lpc, Binh Tan, TP. H6 Chi Minh
Khai thac va kinh doanh ben xe, van tai hanh khach ding csang lien tinh va nal dja, khai thac djch vy phyc vy trong ben xe, khai thac kinh doanh van chuyen hanh khach tham quan du Ijch lien tinh vá nOi Clja.
51,00% 51,00% 51,00%
Citing ty CP Van TM Bien Sal Gan
S6 09 Nguyen C6ng Tie), Quan 1, TP. H6 Chi Minh
Van tai hang hart, djch vy dpi IY tau Wen va giao nhan, djch vy hau cen.
51,00% 51,00% 51,00%
Cite c6ng ty lien doanh duvc phan finh trong Bao cao tai chinh hqp nhlit theo phipang phap v6n chu so, how Ten Ong ty Dia chi try so' chinh Hoot Ong kinh
doanh chinh Ty 10 von gap
Ty 1ft guyen bieu guyet
Ty le phin
so ham
Gang ty TNHH VT Kumho Samco Buslines
292 Dinh B0 Linh, Phutrng 26, Quan Binh Thenh, TP. H6 Chi Minh
Van chuyen hanh khdch, thud xe hop Clang, dtra rutc nhan vien, van chuyen hang h6a, djch vy sera chili va bdo duteng.
51,00% 50,00% 51,00%
Gong ty TNHH Van Tai NO Sao Sal Gen
151A Lc, Thutmg Kiet, Phuteng 6, Quan Tan Binh, TP. HO Chi Minh
Djch vy van chuyen, cho thud thiet bj ye di& hanh tour du 10.
50,00% 50,00% 50,00%
12
TONG CENG TV CO KHI CIAO THONG VAN TAI SAI CON TRACH NHIeM HCPU HAN MOT THANH VIEN S6 262 - 264 Tian Hong Dao, Quan 1, Thanh 061-16 Chi Minh
THUS MINH BAO CAO TAI CHiNH HOP NHAT Cho Min tai chinh kat thec vao ngay 31 than° 12 nam 2017
Cac c6ng ty lien St davc phan anh trong Bao cao tai chinh hcrp nhat theo phtreng phap van ch6 sfr hen':
Ten c6ng ty Elia chi try so, chinh Hot dung kinh doanh chinh
Ty le yen gap
Ty le guy.6n bleu guy&
Ty le Igi ich
Gang ty CP Xe Khach Sai Gdn
56 39 Hai Thirong Lan Ong, Phtrerng 10, Quan 5, TP. H6 Chi Minh
Dich vv xe bukt, du Och lir hanh nOi die ye quoc M.
49,00% 49,00% 49,00%
Gang ty CP Bang Tau An Phe
56 18 Deo Tri, phut/rig Phe Thuan, Quan 7, TP. H6 Chi Minh
Dong mtii, sera chera phtrang tien van tai thtly, sera chin gian khoan va ding trinh Oen bien.
49,00% 49,00% 49,00%
C8ng ty CP Gang Trinh GT Quail 8
S6 124 Tema Thien Wang, Pturerng 11, Quail 8, TP. H6 Chi Minh
Xay dong du doting.
48,47% 48,47% 48,47%
C6ng ty CP Hda Phu S6 121 CO Clang, Quan 1, TP. H6 Chi Minh
Du to k9 thuat, dich vu to An ciau iv, san xuat nut tinh khiet.
40,00% 40,00% 40,00%
Gang ty CP Ota An Thai
268 Kinh Doting Vtrang, Piloting An Lac A, Quan Binh Tan, TP. H6 Chi Minh
Sera them bao Minh xe 6t6, xe ca gioi (khang gia ding ca khi tel try set), mua ban phy tang WI dm br) phan phy tro ceia xe 6t6.
40,00% 40,00% 40,00%
Gang ty TNHH OM Toyotsu Samco
264 Trim Hong Deo, Piloting Nguyen Cu' Trinh, Quan 1, TP. H6 Chi Minh
Kinh doanh xe 6 to hang sang - phy teing - phy kien - sera chira va bao doteng 6 to cac loai.
40,00% 40,00% 40,00%
Cang ty TNHH DV Otti SG Toyota Tsusho
26 Kinh Chiang Wang, P.13, Q.6, IP. H6 Chi Minh
Chuyen ban dm loai xe 6 t6 Toyota mai, dich At bdo hanh, bao tri, sera chCra xe 6t6.
37,67% 37,67% 37,67%
Cang ty TNHH Vein Tai Song Sal Gdn
S6 33 La Quac Hong, Quail 4, TP. HO Chi Minh
Khai them, xer 19 ya cung cap ntrac, Van tai hang h6a doting thu9 nOi dja.
36,60% 36,60% 36,60%
Cang ty CP Xe khach ve Dich vy Mien Tay
56 54 Kinh Dtrang Wang, Phtrerng 13, Quail 6, TP. H6 Chi Minh
Kinh doanh van tai hanh khech lien tinh.
31,26% 31,26% 31,26%
Cting ty TNHH Mercedes Benz VN
56 13 Quang Trung, Phtrang 8, Quan GO Val), TP. H6 Chi Minh
San xuat xe CO citing ca.
30,00% 30,00% 30,00%
C6ng ty CP Van Tai Otei 562
8651/13, Tan 1<9 Tan Quy, Q. Tan Phil, TP. H6 Chi Minh
Van tai hang h6a &rang bO.
29,93% 29,93% 29,93%
Cling ty TNHH Ot6 Isuzu Viet Nam
S6 695 Quang Trung, P8, Quail GO Val), TP. H6 Chi Minh
Hoat ("Ong trong linh voc thp rap va phan ph& dm san pharn xe thtrang mai nhan hieu Isuzu.
20,00% 20,00% 20,00%
13
TONG CONG TV CO KHi GIAO THONG VAN TAI SAI GoN TRACH NHICM HOU HAN MOT THANH VIEN S6 262 — 264 Iran Hong Deo, Quan 1, Thanh ph6 H6 Chi Minh
THUS MINH BAO CAO TAI CHINH HOP NHAT Cho nam tai chInh kM thtic vao ngay 31 thong 12 nam 2017
Ten cong ty Dia chi try so, chinh Hoot dOng kinh doanh chinh
Ty la vOn g6p
TY le guyen bleu
guyht
Ty It KA ich
Cang ty TNHH Lien doanh Giao nhan Kho van Binh Minh
S6 9 Nguygn Gong Tali, P. Nguygn Thai Binh, Quan 1, TP. H6 Chi Minh
Van tai hang Ma duteng be.
26,01% 26,01% 13,27%
Gong ty TNHH Dich Ai COng Ten na ERRIA
7-9-11 Mai Thj Ulu, P. Da Kao, Quan 1, 1?. H6 Chi Minh
Van tai hang h6a dtrerng be.
24,99% 24,99% 12,74%
C6ng ty Lien doanh Van tai thOy Sea Saigon
S6 9 Nguygn C6ng Tit), P. Nguygn Thai Binh Quan 1, TP. HO Chi Minh
Van tai hang Ma dutng be.
26,01% 26,01% 13,27%
C6ng ty CO Olin Saigonship Da Ngng
Khu B1-6 KCN Dich \iv Thu9 san Tho Quang, P. Tho Quang, TP. Da NIgng
Van tai hang h6a &rang be.
56,44% 56,44% 56,44%
Cong ty CO phgn Tan Cang — PM Him
Khu ph6 4, Phtrerng Phil Htru, Quan 9, TP. HO Chi Minh
Van tai hang hoe dutng be, dyeing bign.
45,15% 45,15% 45,15%
1.6 Tuyen be ye khã nang so shnh thong tin tren Bac, cho tai chinh hcrya nhat
Cac s6 lieu trinh bay trong bao coo tai chinh hqp nhgt cho nam tai chinh kgt thim ngay 31 thang 12 nam 2017 so sanh (Itrqc vfri so liOu twang (rng cUa nam tnitc.
Kit KE TOAN, DON VI TIEN Te DUNG TRONG KE TOAN
2.1 NAm tai chinh
Nam tai chinh ctia Tap doan bgt du tip ngay 01 theng 01 va ket thim vao ngay 31 thang 12 hang nam.
2.2 Dom vi tiin te sir dyng trong kó totm
Dan yi hen te duvc sir dung trong kg loan la Deng Viet Nam (VND) do viec thu, chi chi) you Ctuvc thqc hien bang don vjfien te VND.
CHUAN MtiC VA mit 90 Kt TOAN AP DUNG
3.1 Chuan vá cha dO Ice tohn hp dyng
Bao cao tai chinh hop Mgt cfuvc lap va trinh bay phi) hop veri CM de kg toan doanh nghiep ban hanh theo Thong tu, s6 200/2014/TT-BTC ngay 22 thang 12 nam 2014 dirt BO Tai Chinh, theng fir s6 202/2014/TT-BTC ngay 22 thang 12 nam 2014 dm BO Tai Chinh Wong can phoang ph:4p lap ve trinh bay bao atto tai chinh hqp nhgt ve Chan mqc kg loan Viet Nam.
Tap dam áp dung cac chart mqc kg toan, dig de kg loan doanh nghiep Viet Nam ban Minh theo Theng s6 200/2014/TT-BTC, Th6ng s6 202/2014/TT-BIC va cac theng ttr khac hotting dgn thtre hien chain mqc kg toan cua BO Tai Chinh trong viee lap va trinh bay Bao cao tai chinh hqp nhet.
3.2 Tuyen IA ye viec tuan the.' Chuan mwc kh toan vá Chh di) kh tohn
Ban T6ng Giam elk dam bao de tuan thti yeti chu cOa các chugn mqc kg than, CM de kg than doanh nghiep Viet Nam duvc ban hanh theo Th6ng 200/2014/TT-BIC va ThOng to 202/2014/TT-BTC cOng nhu, Mc theng tu, hottng dgn thqc hien chugn mqc kg loan ctla BO Tai chinh trong viec lap Boo coo tai chinh hop nhgt.
IN;
Tp.
14
TONG GONG TV CO KHi CIAO THONG VAN TAI SAI CON TRACH NHleM Him H4N MOT THANH VIEN S6 262— 264 Iran Hong Duo, Qufin 1, Thanh ph6 H6 Chi Minh
THUYET MINH BAO CAO TAI CHiNH HO'P NHAT Cho nam tai chinh kat thtic vao ngay 31 thang 12 nam 2017
4. CAC CHiNH SACH KE TOAN AP DUNG
4.1 Co, sir lap Rao cao tai chinh htyp nhAt
Bao cao tai chinh hop nhht &roc Ihp Oen ca Ice tan d6n tich (tar các th6ng tin lien quan den cac luang tien).
Bao cao tai chinh hop nhht bao gam cac bao cao tai chinh cUa T6ng Gang ty ve cac gang ty con cho nam tai chfnh ket lac vao ngay 31 thong 12 nam 2017.
Cat ang ty con Ch.roc hop nal tan kh ter ngay mua, la noel( Tap Clan nem quyen kik) sat ang ty con, va tiep tuc diroc hop nhht cho dén ngay Tap Clan cam dirt quyen kiem sat di yeti cang ty con.
Bao cao tai chinh caa T6ng Gang ty va cac ang ty con sir dung Qe hop nil& Qtrqc lap cho cang mOt nam tai chinh va Qtrcyc áp dung cac chinh sach ke tan mot ach thong nat.
S6 du, cac tai khan tren bang can di ka tan giCra cac dan vj trong ang Thp Qoan, cac khoen thu nap va chi phi, ac khan lAi hohc 16 nOi b0 Ova thoc hien pat sinh tit cac giao djch nay duvc loyi tni, Flan toan.
Lqi ich có (long kh6ng kiem soat
Lei ich cüa cat 05 Clang kh6ng kiOm soot la pan loi ich trong !Ai, hohc16, va trong tài san thuhn cüa ang ty con kh6ng &rot nem gill, bai Tap Ban va &roc trinh bay hong bit tren bao cao ket qua hoat Ong kinh doanh hop nhht va Birgit trinh bay hang biat vai phhn von cha hCru cOa cac ce dieing ca Tang Gang ty trong phhn von cha ser h&u tren bang can Ci6i Ste tan hop nat.
Hop nhat kinh doanh ye lqi the thwomg mai
Hop nhht kinh doanh throc hach toan theo phtrang pap gia mua. Gib phi hop nhAt kinh doanh bao g6m gia tri hop 19 tel ngey diet) ra trao dOi dm cac tai san Gem trao GOi, các khoan no' phai Ira BA pat sinh hoac CIA thira nhan va các ang cy yem do ben mua pat hanh GO di lay quyen kihm sat ben bj mua va cac chi phi lien quan troc ti6p den viec hop nhAt kinh doanh. Tài an, no phai tra to the xac Qjnh doom va nhirng khan nq tiem tang phai ganh chju trong hop nal kinh doanh caa ben bj mua GOu ghi nan theo gia trj hop 19 tai ngay hqp nhAt kinh doanh.
Log the thtrang mai pat sinh to, hop nhat kinh doanh &roc ghi Men ban dhu theo gia g6c, là pan chenh lOch giCra gib phi hop nat kinh doanh so vai pan s& him caa ben mua trong gia trj hop 19 ctia tai san, phai tra a the 'dm ajnh &roc va cac khan no tiem tang aa ghi nhan. Neu gia phi hqp nat kinh doanh tap han giá trj hqp 19 caa tài san thuhn cGa ben bj mua, pan chenh Itch (16 se Qtroc ghi nhan vim brio cao kat qua hoot Ong kinh doanh hop nat. Sau ghi nan ban du, lqi the thtrang Mai &vac xac efinh giá trj bang nguyen gia tilt di gib trj phan b6 IDy ke. L9I the thtrang mai Qtrqc phan b6 theo phtrang pap Quang tang trong tht4 gian tau ich doom vac tInh là mutri (10) nam.
(Mu ttv %filo cac c6ng ty lien ket
COng ty lien ket la mOt cang ty ma Tap Clan cO anh haang Clang ke nhtrng kang phai la Ong ty con hay ang ty lien doanh caa C6ng ty. Anh htrang Gang ke the hien quyen tham gia vim viec Qtra ra cac guy& Qjnh ye chinh sach tài chinh va hopt Ong dm ben flan du to nhang Rang kiem sat cac chfnh sach Q6.
KM qua hat Ong kinh doanh, tai san va ang no caa cac ang ty lien ket doom hop nal trong Bac, cao tai chinh sir dung phtrang pap von chi) sfr hCru. CrIc khan du to vao cac tong ty lien ket (lucre ghi nhan ban du theo gia g6c trong bang can di ke tan, sau (16 &roc dieu chinh theo nhCmg thay GOi Caa pan a am dm TO Clan trong tai san thuhn caa cac cang ty lien 14. Neu phhn so' hCru caa
15
TONG COW TY CO' KHI CIAO THONG VAN TAI SAI Gem/ TRACH NHIeM HO'U HAN MOT THANH VIEN St 262 — 264 Trail Hkrng Elao, Qu_an 1, Thenh phe F16 Chi Minh
THUYeT MINH BAO CAO TAI CHiNH licYP NHAT Cho nem tai chinh ket thee vdo ngay 31 thang 12 nem 2017
Tap Ban trong khan 16 cda c6ng ty lien ket IO'n han hoac bang gia tri ghi so cua khan du ttr, Tap Ban khong phai tik tyc phan anh cdc khoan 16 phát sinh sau B6 Iran bdo cao tai chinh hop nhat. Trong trvteng hqp nay, gib tri khan du hr dtrqc trinh bay tren bao cao tai chinh la bang khong (0). Neu sau do Ong ty lien ket haat dOng cd lai, Tap doan chi &rot ghi nhan phen se tau ctia minh trong khoan lei do sau khi de biz dep duct phan 16 than chtra dtrqc hpch toan tube Hey.
GO van lien doanh
Cac khoan g6p von lien doanh là thda thuan ten ca set k ket hqp citing ma theo Bo Tap Clan ya cac ben tham gia thkrc hien boat Bong kinh t6 tren ca so' kinh doanh Crypt clang kiem sat. Deng kiem sat &floc hieu Id guyk cling chi ph& ctia cac ban Op von lien doanh ye cac chinh sach tai chinh ya hopt dOng dti ved met hoat dOng kinh to tren so' thda thuan bang hqp &mg.
Phan von gdp cua Tap dan yao ca so' kinh doanh dtrqc Bong kiem sat duct trinh bay tren bao cao tai chinh hqp nhat theo phtrang phap vOn chü s& him. Theo pihrung phap von chit so' tau, khan van gap trong lien doanh Chrqc ghi nhan ban du theo gia goo, sau d6 &rot Bleu chinh theo nherng thay dti ctia pit so' him cua Tap clan trong tai san than dm ca so kinh doanh Bugg Ching kiem sat.
Trutng hop Tap Clan giao dich yen cdc Ban vi lien doanh cua Tap elan, laid) chtra thkrc hien, ttrang ding ydi phen g6p von caa Tong COng ty vao don vi lien doanh dtrqc lopi be khoi IA° tai chinh hqp Oat.
4.2 Cac giao dich bang ngoai
Cac nghiep yy Oat sinh bang cac Ban vi tik le khdc yeti don yi hen te Ice toan clia Tap Clan (VND) dtrqc hach loan theo ti gia giao dich thqc t6 vao ngay phat sinh nghiep try theo nguyen tac sau:
Nghiep vy lam phat sinh cac khan phai thu dtrqc hpch loan theo ti gia mua ctia ngan hang thirang mai nai Tap doan chi dinh khach hang thanh tan; Nghiep vy lam phat sinh cac khan phdi tra Btrcyc hach tan theo 19 gid ban ctia ngen hang thkrang mai nai Tap Clan dkr kien giao dich; va -4 Giao dich mua sAm tai san haOc cac khan chi phi dirqc thanh toan ngay bang ngoai te (kheng qua cac tai khoan phai tra) dtrqc hach tan theo t9 giá mua cue ngan hang thirang mai nai doanh nghiep thkrc hien thanh todn.
Tai ngay lc& ttnic Ic9 ke loan, cac khan myc lien te a5 goo ngoai ta dirryc danh gia !pi theo 19 gia giao dich thqc to tai ngay dm bang can di ke loan theo nguyen tk sau:
Cac khan myc flan te divot phan 10Qi là tai san duct hpch tan theo ti gia mua ctia ngan hang thwang mai nal Tap dart thwerng xuyen cd giao dich; va
Cdc khan myc ben te &rot Oen loai là nq phai tra dkrqc hach tan theo 19 gia ben ctia ngan hang ttnrang mai nai Tap Clan thutng xuyen c6 giao dich.
TM ca cac khoan chenh lech t9 gib thqc t6 phat sinh trong nam va chenh lech do denh gia lai so du' flan te aft goo ngoai te odd ky &rot hach loan yao ket qua host dung kinh doanh.
4.3 Tik va cac khoan twang &rang tiAn
Tien bao gbm tik mat, tier' ngan hang kh6ng k9 thin ya tier] Bang chuyen. Cdc khan twang dtrang tik là dm khan du lir flan han co thtri flan thu h6i kheng qua 3 Mang ke ngay Hau ttr, c6 kha nang chuyen del de clang thanh met !King tik xac Binh va kh6ng c6 nil ro trong viec chuyen del thanh tien tai thdi diem bao cao.
16
TONG C6NG TY ca KHi GIAO THoNG VAN TAI SAI G6N TRACH NHIeM HOU HAN MOT THANH VIER S6 262 — 264 Trait Hang Dpo, Quean 1, Thanh ph6 H6 Chi Minh
THUYET MINH BAO CAO TAI CHiNH HOP NHAT Cho nem tai chinh kat thilc vac) ngay 31 thang 12 nem 2017
4.4 Cac khdn du tiptãi chinh
Du tu, ngan han va du ta dai han duvc the hien bang giti gee tit: di dy: pitting giàni gid du lir (neu c6).
Dkr phemg giâm gia du hr duct lap khi gia thj trutng cila khoan dau ta giâm xueng thap han gib g6c hoac neu ding ty nhan du lir bj 18. Dkr phting se duct hoen nhap khi CO skr tang len sau H6 cüa gid trj CO the thu hal do sa kien khach quan xay ra sau khi khoan phang duvc lap. Tang hoac giam se du: tai khan cikr phdng daqc hpch toan vao chi phi tai chinh trong Boo cao kat qua hopt dOng kinh doanh.
Cac khoan du lir nim dEn ngaydaohn
Khan du tip dkrac phan lopi là nam girl, den ngay Ciao hen khi Tap doan 0 9 djnh va khd nang den ngay dao hart Cdc khan dau kr nem OD den ngay dao han bao g6m: cac khoen tien girl ngan hang CO k9 ban, oft khoan cho vay nem giCr den ngay dao hen v61 mvc dich thu lai hang Kt.
Cfic khoan cho vay
Cac khan cho vay duvc xac Binh theo gia g6c cac khoan phting phdi thu kh6 ddi.
Da pheing phai thu kh6 Hai cua cac khoan cho vay dtrqc lap can cir vao kik mat t6n that cO the xay ra.
4.5 Cac khoan phai thu
Cac khoan no: phai thu duvc trinh bay theo gid trj ghi s6 tr& di cdc khoan dkr phdng phdi thu kh6 ddi.
Dty phong n' phdi thu khd ddi the hien phan gia trj dkr kik bj tan that do cac khan phai thu khang daqc khdch hang thanh tan phat sinh B61 vol s6 cac khodn phai thu tai thai diem lap Bang can \ dói ke toan. Viec trich lap hoec hoan nhap khodn da phting no: phdi thu khd ChM duvc ghi nhan vao chi phi quart 19 doanh nghiep tren bao cdo ket qua hopt Ming kinh doanh.
Mac phan loai cac khoim phai thu la phdi thu khach hang lib phai thu khac daqc thkrc hien theo / nguyen die sau:
Phai thu cua khach hang phan dnh cac khodn phai thu mang tinh chat thwang mei phat sinh tCr giao djch c6 tinh chat mua — ban giCra Tap Han va nguti mua la dan vj tidc lap v61 Tap Boar'. Phai thu khac phdn anh cac khoen phdi thu kh6ng CO tinh thaang mai, khan° lien quan den giao dich mua — ban.
4.6 Hang thn kho
Hang ton kho dtrqc ghi nhan theo gig! Map han giCra gia g6c va gia trj than 0 the thkrc hien &rot.
Gla g6c hang t6n kho Cluvc xac tijnh ntar sau: nguyen vet lieu, hang bao gam chi phi mua và cac chi phi lien quan frac hap khac phat sinh de CO duvc hang ton kho dja diem va trang the' hien tai.
Gia trj hang tan kho duvc tinh theo ptarang phap binh quart gia quyen ye daqc tipch toan theo phuang phap ke khai thkrang xuyen.
D64 vai dich vy siva chCra va lap rap xe, Tap doan ap dung hinh thin khoim vet kr, nhan Ong theo Binh cho tCrng lopi dich vv.
Chi phi san xuat kinh doanh d& dang bao g6m chi phi nguyen vet lieu, nhan Ong va chi phi sail xuet chung.
17
TONG CONG TY CO' KHI GIAO THONG VAN TAI SAI Gots/ TRACH NHIeM HO'U HAN MOT THANH VIEN S6 262 — 264 Trill hkrng Dao, Qu_an 1, Thanh ph6 H6 Chi Minh
THUYET MINH BAO CAO TAI CHiNH HOP NHAT Cho nem tai chInh Wet thCic vao ngay 31 thang 12 nem 2017
Dv pheng cho hang t6n kho duct Inch lap cho phin gia trj dv kien lej tan that do gift gia vet kr, thanh pham, hang hem t6n kho thuOc guyan set tau Gila Tap doan co the xay ra (giam gib, kern phim chat, I6i dva tren bang chirng hop Kr ye sv giam gia trj vac) the?' diem cu6i nam tai chinh. Cac khoan tang hoc gift di phi:mg nay duct ghi nhan vao gilt von hang ban tren Sao cao ket qua host dung kinh doanh.
4.7 Tai san cat dinh hiku hinh
Tai san c6 djnh dtrqc the hien theo nguyen gia tar di gia trj hao men Itly ke.
Nguyen gia cUa mOt tai san o6 Binh bao g6m gia mua va.cac khoen chi phi lien quan trut tiep den viac diva tai san do vao sCr dyng. Mang chi phi mua sam, nang cep va Mi meri tai san c6 Binh duct chuyen h6a thanh tai sari c6 Binh, nhirng chi phi bao tri va siva chin duct ghi vao chi phi cilia nam hien hanh.
Khi ban hay thanh l tai san, nguyen gia va gie trj hao men lOy ke oüa tal san duct x6a s6 trong cac bao cab tai chinh va b& kir cat khoan la' 18 rib° phat sinh do viec thanh Mu duct hach toan vao bao cáo ket qua hopt Bong kinh doanh.
KhAu hao tai sari c6 djnh him hinh duct tinh theo phtrang phap khAu hao &rang thing theo thel gian him [oh vac tinh tea cat tai san ntur sau:
Nam Nha, xtreeng, vat kik trtic 05 — 25 May mot thiet bj 03 — 08 Phirang tien van tai 06— 10 Thiet bj dyng cy wan lc, 03 — 07 Tài san oó djnh khac 04 — 07
4.8 Tai sari c6 djnh vO hinh
Tai san c6 Binh v6 hinh daqc the hien theo nguyen gia trip hao men Itly It&
Nguyen gia tai san c6 djnh v6 hinh bao gam loan bO cac chi phi ma Tap doan phai be ra de c6 ducc tai san c6 Binh tinh den thfri diem diva tai san do vat) trang thai sin sang sir dyng. Chi phi lien quan den tai san oó djnh v6 hinh phat sinh sau khi ghi nhan ban du dtrqc ghi nhan la chi phi san xuat, kinh doanh trong kje trir khi cat chi phi nay On lien veri met tai san c6 djnh ve hinh cy the va lam tang lqi ich kinh te to, cat tai san nay.
Khi tai san c6 djnh v6 hinh duct ban hay thanh nguyen gia va gia trj hao men Itiy ke duce xea só va lAi, 16 phat sinh do thanh l duct ghi nhan vao thu nhap hay chi phi trong nam.
Tai san c6 Binh v6 hinh ctla Tap doan bao g6m:
Phan m6m may tinh
Gia mua cüa phin mem may tinh ma ktiong phai là mOt be phan gén kat vol phin tang Co lien quan thi duct yen h6a.
Nguyen gia cUa plan mem may tinh là loan bie chi phi ma Tap doan (IA chi ra tinh den trial diem dtra phen mam vao sir dung.
Phin mem may tinh &Nit kaki hao theo phtrang phap &rang thing trong yang 02 — 05 nam.
4.9 Chi phi xay Ming ca ban
Cat tai san dang trong qua trinh xay dvng phyc vy myc Bich sari xuat, cho thud, quan trj hoic cho bit kir myc dich nào khac duct ghi nhen theo gia g6c. Chi phi nay bao g6m chi phi djch V1,1 va chi phi 'Ai vay c6 lien quan phO hqp veri chinh sach ke loan ctia Tap doan. Viet tinh khAu hao cOa cat
18
TONG COW TV CO KHI GIAO THONG VAN TAI SAI CON TFtACH NHIeM HO'U HAN MOT THANH VIEN S6 262 — 264 Tran King Deo, Quaan 1, Thanh ph6 He Chi Minh
THUS MINH BAO CAO TAI CHiNH HO'P NHAT Cho nam tai chinh ket thOc veo ngay 31 thang 12 nem 2017
tai san nay dint áp dyng gi6ng nhu, v(ri cac tai san khac, bat du khi tai sari & trang thai san sang sir dung.
4.10 Chi phi tra trutc
Chi phi tra trutc cht) yOu bao gam tien thud dat va chi phi Gong cv dung cv xuet ciAng va &rum phan b6 vao ket qua hoot gong kinh doanh trong khodng MAI gian tra tnrac cua chi phi Wang Crng vfri cac lqi ich kinh tO duvc tea ra cac chi phi nay, trong d6:
4.11 Cac khoan nq phai tra va chi phi plied tra
Cac khoan nq phai tra va chi phi phdi tra &rut ghi nhan cho s6 tien phdi tra trong Wang lai lien quan don hang hda va clIch vu da nhan (Inc. Chi phi phai tra dint ghi nhan dqa tren cac vac tinh hqp19 ye s6 lien phai tra.
Viec phan loai cac ichoan phai tra IA phai tra nguti ban, chi phi phai tra va phai tra khdc dine thtrc hien theo nguyen tac sau:
Phai tra nguti ban phan Anh cac khan phai tra mang tinh chat thvang mai phat sinh giao dich mua hang h6a, dich vv, tai san va ngtrai ban la dan vi dOc lap vai Tap doily]. Chi phi phdi tra phan anh cac khoan phdi tra cho hang Ma, dich vu da nhan dtrqc ngtrai ban hoec da cung cep cho ngtrai mua nhang chtra chi tra do chtra CO h6a clan hoac chtra dO he so', tai lieu kA toan va cac khoan phai tra cho ngtred lao CiOng ye tien Aroma nghi phep, cac khoan chi phi san xuet, kinh doanh phdi Inch tru,ac. Phai trd khac phan anh cac khoan phdi tra khong c6 tinh thtrang mai, khong lien quan den giao dIch mua, ban, cung c.4p dich vv.
4.12 Clay phat trien khoa hoc c6ng nght
Qu9 phat then khoa hoc va ding nghe dtrqc thanh lap nham tao ngu6n tai chinh du tu, cho boat ging khoa hoc va c6ng nghe cOa Tap doan nhu, sau:
Cap kinh phi de thqc hien cac de tai, dy, an khoa hoc va ding nghe. H6 trq phat then khoa hoc va ceng nghe:
Trang bi ca sr& vat chat - k9 thuat cho hoat Ong khoa hoc va ding nghe. Mua may mdc, thiet bj de crai m61 ding nghe tie') sir dung vao viec san xuet san pham. Mua ban guyen ding nghe, guy& sir dung, quyen ser htisu sang che, giai phdp tau ich, kieu clang citing nghiep, thong tin khoa hoc và ding nghe, cac tai lieu, san pham c6 lien quan de phvc vu cho hoat dOng khoa hoc va ding nghe. Tra Itrang, chi thud chuyen gia hoec hqp Clang vdri to chirc khoa hoc va cong nghe aA thtrc hien cac hoat dOng khoa hoc va ceng nghe. Chi phi cho dao tao nhan lqc khoa hoc va cong nghe theo qui Binh ctia phap luat ye khoa hoc va c6ng nghe. Chi cho cac hoot dOng sang kien cài tiOn k9 thuat, hqpI9 h6a san xuet. Chi phi cho cac hoot dOng hqp tac nghien dru, then khai ye khoa hoc va cong nghe ved cac t6 chirc, doanh nghiep Viet Nam.
Qui phat then khoa hoc va c6ng nghe &rot trich bang 1-3% thu nhap tinh thue trong nam theo dieu 10 to chqc va hoat dOng dm qui va dutc hach loan vao chi phi. Neu trong nam, chi cho hoat dOng khoa hoc Gang nghe vivo s6 du, hien c6 tai qui thi khoan chi vu,qt dutc lay tip s6 Inch lap qui dm cac nam sau.
4.13 Von cha ser ham
V6n dAu tu, cUa chi) ses heru dutc ghi nhan theo s6 thir te dâ dOu tu, cUa chi) s6, hem.
Nam
Tien thue Ciat 50 Chi phi c6ng Cu dyng cv xuet thing 03
,t, RAC:
AFC
19
TONG CONG TY CO KHI GIAO THONG VAN TAI SAI Gem TRACH NHIEM HOU HAN MOT THANH VIEN So 262 — 264 Trail Hang Dao, Quan 1, ThAnh ph6 HO Chi Minh
THUYET MINH BAO CAO TAI CHiNH HQ? NHAT Cho nam tai chinh kat thtic vac) nay 31 thang 12 nam 2017
4.14 Phan ph& bpi nhuan
Li nhan sau tha thu nhap doanh nghiep dtrqc phan ph& cho cac cha so' hau sau khi Ca trich lap cac qu9 theo Dieu le cüa T6ng Gong ty ding nhu, ac qui djnh cua pap luat.
Viec phan phei lqi nhuan cho cac chU so' hfru duct can nhac don dm khan mix phi Oen te nam trong 191 nhuan sau tha chtra pan ph6i CO the anh Wong den !yang tien va kha ang chi tra co tirc tiny lai do danh gia !pi thi san mang di ap von, lai do danh gia lai ac khan muc flan tO, ac ang cu tai chinh va ac khan muc phi tian te khac.
4.15 Cac khoan trich theo lutmg Bea hiern xa hOi dtrqc trich tren tiOn 'yang can ban theo hqp Hang lao Bong vao chi phi den nay 31/05/2017 la 18%, tb, nay 01/06/2017 tit di la 17,5% va tiC, Itrang can bO c6ng nhan vier) la 8%.
Bac) hiem y to duct trich tren krang can ban vao chi phi la 3% va tar vào krang can be ang nhan vien la 1,5%. Btio hiem that nghiep duct trich tren lacing toi Neu )4:mg Wu) chi phi la 1% ve tar vao ltrang can be Ong nhan vier) la 1%.
Kinh phi ang &pan duvc trich tren Itrang can ban vao chi phi la 2%.
4.16 Chi phi di vay
Chi phi di vay &roc ghi nhan vao chi phi hat dOng tai chinh trong nam tar khi chi phi di vay lien quan tut tier) don viec du ttr xey dang hac san xuat tai san c16, dang dtrqc tinh vao gia trj cüa tai san d6 (duct von hoa). Viec von ha chi phi di vay se diem dirt khi các hoat Ong chi) yOu can thiet cho viec chan bi (Iva tai san dang vao sir dung hoec ban a han thenh.
4.17 Ghi nhan doanh thu va thu nhap
Doanh thu ban hang
Doanh thu ban hang duct ghi nhan khi Bong thai tha man tat ca nam (5) diau kien sau: Tap (loan Ca chuyAn giao phan Ian rui ro va liqi ich gan lian vfri go* so' tai,u san phOm hoac hang h6a cho nguti mua; Tap dan kh6ng cOn nam giff guyen quan 19 hang h6a nhu, naval so' htl,u hang hea hoac guyan kiArn sat hang hea; Doanh thu dtrqc xac dinh twang Mil chac chan; Tap doan se thu duct lqi ich kinh ta tir giao dich ban hang; va Xac dinh Cluvc chi phi lien quan den giao dich ban hang.
Doanh thu ban hang trong nam bao g6m doanh thu dai l mua ban xe cac loai ve xe bukt tip san xuat, xe chuyen ang tip san xat va nhep khau.
Doanh thu dia giao dich ye cung cap djch vy
Doanh thu cung cap dich vu daqc ghi nhan khi ding the,' tha man tat a bon (4) Bleu kien sau: Doanh thu duct xec dinh ttrang doi chac chan; CO kha nang thu duct lqi ich kinh tO tCr giao djch cung ap dich vy d6; Xec dinh duvc pith Ong viec Ca hail thanh vim nay lap Bang an d6i Ice tan; Xac dinh daqc chi phi phat sinh cho giao dich va chi phi Cla han thanh giao dich cung ap dich \RI CO.
Doanh thu hot dOng tài chinh
Ti6n lai
Tien lai dtrqc ghi nhan tren ca so' don tich, duct )(tic dinh tren s6 du, ac tai khan nen gUi va iai sugt thqc to ft:mg k9.
20
TONG GONG TV ca KHi GIAO THONG VAN TAI SAI Gem TRACH NHIeM HOU HAN MOT THANH VIEN S6 262 — 264 Iran Hung Dgo, Or 1, Thanh ph6 H6 Chi Minh
THUYeT MINH BAO CAO TAI CHINH HOP NHAT Cho nam tai chinh kat thgc vao ngay 31 thang 12 nam 2017
CO tut
CO tilt va lryi nhuan dtrqc chia Clinic ghi nhan khi duct guyen nhan CO tut hoec các ben tham gia g6p von daqc quyen nhan IQi nhuan tCr viac Op von.
4.18 Thue thu nhop doanh nghiep
Chi phi thue thu nhap doanh nghiOp ("TNDN") trong nam, nett ce, bao gem thue thu nhap hien Minh ve thue thu nhap hoan Igi. Thue thu nhap doanh nghiep (Iwo ghi nhan trong bao cao ket qua kinh doanh ngogi trir tnrang hqp CO cat khoan thue thu nhap CO lien quan den cac khoan m.gc Carqc ghi thang veo von thu so' hau, thi khi Cf6 cac khoen thue thu nhap nay ding duct ghi thang vett von chg him.
Thue thu nhap hien hanh la khoen thue cla kien phdi nOp (Kra tren thu nhap chju thue trong nam, So' dung cac min thue suet c6 hieu lac hoac ca ban CO hieu lqc tel ngay ket thgc nien CIO ke than, va cac khoan dieu chinh thue phai nOp lien quan den cac nam tnr&c.
Thue thu nhap hoan lai &rot tinh theo phtrang phap se du, nq tren bang can (16i ke than, (Iva ten csic khoen chenh lech tern theri giCra gia trj ghi se cea cac khoan mgc tai san va nq phai tra cho myc dich bao cáo tai chinh và gia trj sir dyng cho mix dich thue. Gia trj cga khoen thug thu nhap hoan lei Carat ghi nhan tren each thin thu hOl hoac thanh toan gia trj ghi se cua cac khan Inge tai san va nq phai tit (hrqc di" kien sir dyng cac MCFC thu4 suet CO hieu lac tel ngay kat thgc nien dO ke than.
Theo qui dinh hien hanh, cac boo cao thue cga cac C6ng ty trong Tap doan se nye kiem tra bel quan thue. Sy' khac biet giCra se thue duvc quyet then va se lieu cilia Bao cao tai chinh (neu c6) sO dtrqc Bleu chinh sau khi c6 guy& toan.
4.19 Bac) cao be ph.n
BO phan theo linh kinh doanh la met phan CO the xec dinh rieng biet tham gia vao qua trinh san xuat hoc cung cap san pham, cacti vy va c6 rei ro va lqi ich kinh te khec vai cac be phan kinh doanh khac.
BO Olen theo khu vac dia I la met phan CO the xec Binh rieng biet tham gia vao qua trinh san xugt hoac cung cAp san pham, dich vu trong pharn vi met m6i trtrang kinh to ct, the ve co rui ro va lqi ich kinh te khac vfri cac IDO phan kinh doanh trong cac mai tnrerng kinh te khac.
4.20 Cac ben co lien quan
Um ben duct col là lien quan nett met ben ce khe nang kiem &mit hoc co anh twang Clang kO C161 vai ben kia trong viec ra quyet dinh tai chinh va hogt dOng.
Cac c6ng ty sau day duct xem là cac ben c6 lien quan:
Ben lien quan
Dia diem
MM quan he
Cana ty TNHH Van Tai Kumho Samco Buslines C6ng ty TNHH Van Tai Ng6i Sao Sal Gen
Cana ty CP Xe Khach Sal Gen
C6ng ty CP Deng Tau An Phil Ceng ty CP Ho& Phu C6ng ty CP Xe Khach ve DV mien Tay Clang ty CP Van TM eta S6 2 Cang ty TNHH Van Tel Sang Sal Gen
TP. HCM TP. HCM
TP. HCM
TP. HCM TP. HCM TP. HCM TP. HCM TP. HCM
Gang ty Lien doanh Cony ty Lien doanh
Citing ty Lien ket
C6ng ty Lien kat COng ty Lien kat Cong ty Lien kat CON ty Lien kat C6ng ty Lien kat
21
TONG GONG TV ca KHi GIAO THONG VAN TAI SAI GoN TRACH NHIEM HOU HAN MOT THANH VIEN S6 262 — 264 Thin Htrng Deo, Quan 1, Thanh ph6 H6 Chi Minh
THUYET MINH BAO CAO TAI CHINH HOP NHAT Cho nam tai chlnh ket thtic vac ngay 31 thang 12 nam 2017
Ben lien quan Dia diem MM quan he
Gang ty TNHH Oto Isuzu Viet Nam TP. HCM
C6ng ty TNHH Mercedes Benz VN TP. HCM
Gang ty TNHH DV ot6 SG Toyota Tsusho TP. HCM
C6ng ty TNHH 0 to Toyotsu Samco TP. HCM
C6ng ty CP Ot8 An Thai TP. HCM
C6ng ty CP Gang Trinh GT Quail 8 TP. HCM
C6ng ty Lien doanh Win tai thus? Sea Saigon TP. HCM
Cana ty TNHH Lien doanh Giao nhan kho van Binh Minh TP. HCM
C6ng ty TNHH Djch vy C6ng Ten ncr ERRIA TP. HCM
Gang ty Lien doanh Van tai thus/ Sea Saigon TP. HCM
C6ng ty CO phen Saigonship Da Wing Da NAng
COng ty CO phan Tan Cang — Phti FICru TP. HCM
C6ng ty Lien ket
C6ng ty Lien ket
C6ng ty Lien ket
Gong ty Lien KM Gang ty Lien ket C8ng ty Lien ket
C6ng ty Lien ket
COng ty Lien ket
C6ng ty Lien ket
Cong ty Lien ket
Gong ty Lien IA
Gong ty Lien ket
Cac ca nhan xem là cac ben c6 lien quan: cac nhan sty chi) ch6t T6ng C6ng ty (g6m cac thanh vien H0i Clang thanh vien, Ban Tong Giam d6c T6ng C6ng ty va Ban kiem soot).
5. THONG TIN BO SUNG CHO CAC KHOAN MC TRiNH BAY TRONG BANG CAN 001 KE TOAN HqP NHAT
5.1 Tien va cac khoan tuong thpang tien
31/12J2017 01/01/2017
VND VND
Tien mat ten quji Tien girl ngan hang Tien gi1 ngan hang CO kjt bon dui& 3 thang
18.238.337.014 643.568.425.848
90.224.879.915
9.662.676.295 767.142.011.650 202.443.842.473
750.029.642.677 979.248.630.418
5.2 Chc khohn dau
5.2.1 Deu hp nem giik den ngay dim hgn ngin han
Day là khoan gen gui co kt hon tren 3 thang duti 1 nam.
5.2.2 Cac khohn du tai chlnh dai han
31/12/2017 01/01/2017
VND VND
Du ttr vAo Gang ty lien doanh, lien ket (1) 2.050.400.870.012 2.042.748.951.818 Du ttr g6p v6n vao &run vi khac (2) 161.700.000.000 12.000.000.000 Ditu Kr nem glCv den ngay dao ban (3) 200.000.000
2.212.300.670.012 2.064.748.951.818
22
TONG CoNG TV ca KHI GIA0 THONG VAN TAI SAI GoN TRACH NHIgM HOU HAN MOT THANH VIEN 56 262 — 264 Iran Hirng Dao, Quean 1, Thanh ph6 H6 Chi Minh
THUYET MINH BAO CAO TAI CHiNH HOP NHAT Cho nam tai chInh kgt thee vao ngay 31 thang 12 nam 2017
DAU tlY vao cOng ty lien doanh, lien kgt: 31/12/2017 01/01/2017
VND VND
COng ty CP Gang Phe Dinh 181.812.453.243 Gong ty CP Song Tau An Phe 27.621.080.568 26.309.497.709 Gong ty TNHH Van Tdi Kumho Samco Buslines 138.065.606.150 84.532.168.575 Cifing ty TNHH lsuzu Vitt Nam 272.523.029.562 256.098.692.640 COng ty TNHH Mercedes Benz Viet Nam 862.497.872.389 775.262.211.170 COng ty TNHH Dich Vu 6 TO Sal Gen
Toyota Tshusho 43.299.398.343 41.306.503.287 C6ng ty CP Hea Phil 50.259.371.539 50.002.257.183 Gong ty TNHH Van Tai S6ng Sal G6n 1.367.827.850 - Citing ty CP Van Tai 6 TO S62 21.850.277.879 15.432.765.597 COng ty LD Van tai They Sea Sal Gen 18.983.934.769 - Gong ty TNHH 6 to Toyotsu Samco 122.099.970.135 133.364.797.264 COng ty TNHH Van Tai Ng6i Sao Sai Gon 27.649.085.321 31.767.447.777 COng ty LD giao nhan kho van Binh Minh 41.427.203.947 42.739.443.732 Cong ty TNHH Dich vu C6ng Ten No, ERRIA 6.261.274.672 Mug ty CP C6ng Trinh CT Quan 8 786.401.825 630.839.418 Una ty CP Tan Gang - Pile Him 87.403.890.341 77.313.041.298 Gang ty CP Xe Khach Sal Gen 302.572.673.939 295.214.343.899 Gong ty CP Xe khach Iva Dich vu Mign Tay 17.534.987.554 16.741.131.866 C6ng ty CP 6 to An Thai 14.458.057.901 7.960.082.488
2.050.400.670.012 2.042.748.951.818
Su lir gOp yen vao Cfcvn vi khac 31/12/2017 01/01/2017
VND VND
C6ng ty CP TM DV Quang Tnremg Qu6c To 12.000.000.000 Cong ty CP Gang Phu Dinh (*) 161.700.000.000
161.700.000.000 12.000.000.000
(") Day la khoan du tll' vac) C6ng ty CP Cang Phe Dinh vtfri tic le g6p van IA 16,17%.
LA gia hi dm 20 trai phi& Ngan hang TMCP COng Thtrang Viet Nam.
5.3 Phai thu ngan hen dm khach hang
31/12/2017 VND
01/01/2017 VND
Ben lien quan Gong ty TNHH Oto Isuzu Viet Nam 1.918.566.167 1.805.137.950 CON ty TNHH Mercedes Benz ViOt Nam 30.137.360 6.212.693.352 C6ng ty TNHH Van Tél Kumho Samco Buslines 17.896.666.198 627.482.207 C6ng ty TNHH Oto Toyotsu Samco 102.052.034 204.947.329 Cong ty TNHH Lien doanh Giao nhan Kho van 1.123.554.552 1.098.243.838 Binh Minh Coq ty CP Xe Khach Sal Con 2.920.000.000 160.919.707
Cdc to cht-pc khac Cong ty CP Dich Vu Thwctng Mei 6 TO Gia Dinh 99.759.296.960 125.602.546.960
Tong C6ng ty van tai Ha WI 54.207.780.000 Cac khach hang khac 358.263.567.447 427.614.256.438
536.221.620.718 563.326.227.781
23
TONG CONG TV co, KHi GIAO THONG VAN TAI SAI GoN TFIACH NHIeM HO'U HAN MOT THANH VIEN S6 262 — 264 Trdn Humg Deo, Quan 1, Thenh ph6 H6 Chi Minh THUS MINH BAO CAO TAI CHINH KIP NHAT Cho nem tai chinh kot thee vao ngay 31 than° 12 nam 2017
5.4 Tra trutrc cho ngtperi ban ngin han
31/12/2017 01/01/2017 VND VND
Ben lien quan COng ty CP Hem Phil 12.000.000.000 12.000.000.000 Gong ty TNHH Mercedes Benz VN 148.715.584 Gong ty CP Van Tai tita S6 2 3.406.427.270 5.183.789.000
Cac to chin khac Cdc nha cung cp khac 22.844.592.249 53.554.530.979
38.399.735.103 70.738.319.979
5.5 Phai thu vo cho vay ngen han 31/12/2017 01/01/2017
VND VND Ben lien quan
COng ty TNHH Van TN Song Sal Gem 366.288.634 366.286.634 366.286.634 366.286.634
5.6 Cac khoan phai thu ngan han, dai hgn khac
5.6.1 Phhi thu ngin han khac
Phai thu ben lien quan C6ng ty TNHH Van tai
Kumho Samco Buslines
31/12/2017 01/01/2017
4 ylA
Giá trj VND
2.550.000.000
Diy phdng Gie trj Dkr phemg
VND VND VND
C6ng ty TNHH Mercedes-Benz Viet Nam 1.090.909.091
Gang ty TNHH O to Isuzu Viet Nam 119.953.511
COng ty TNHH Van Ted Song Stii Gen 123.605.791
C6ng ty C6 pit Ten Cang Phil Hell 16.358.851.920
C6ng ty Lien doanh Van tai they Sea Saigon 5.849.054.747
C6ng ty TNHH Lien Doanh Giao nhen Kho van Binh Minh 53.407.090
COng ty CP Xe khach Ste Gem 2.940.000.000 Chc khoan phai thu khac Phai thu có phAn boa 1.400.146.293 405.922.093 Lai thu, lai cho vay phdi thu 1.657.921.649 1.209.378.418
Crng 11.545.741.674 33.827.118.895 Tam Crng cho deal thi Ong 64.019.503.725
quji 3.630.281.454 530.800.189 Plied thu khdc 121.552.041.653 48.031.651.845
168.871.914.873 148.024.375.165
24
TONG °ONG TV ca KHi GIAO THONG VAN TAI SAI Gorki TRACH NHIeM HOU HAN MOT THANH VIEN S6 262 — 264 Trail Humg Deo, Duran 1, Thanh ph6 H6 Chi Minh
THUYET MINH BAO CAO TAI CHiNH HOP NHAT Cho nam tai chinh kat thdc vao ngay 31 thang 12 nam 2017
5.6.2 Phai thu dai han khic
Trung tam phat then qu9 dat thi xa DT An Ban b6i thutng giai phony
mat bAng Quail 9 Nguyen TN Khuteng —k9 qu9 SO, ke hooch va Ddu hr
TP. He Chi Minh — k9 qu9 qu9 khac
Phai thu khdc
31/12/2017 01/01/2017 Gia trj VND
1.624.369.264
507.507.000
28.800.000.000
1.075.048.140
593.000.000 2.758.785.083
Du, phang Gia tq Dkr piloting
VND VND VND
10.000.000.000
1.856.875.000
802.455.000 1.974.540.083
35.358.709.487 14.633.870.083
25
TONG GONG TY co KHI GIAO THONG VAN TAI SAI Gorki TRACH NHIgM HO'll HAN MOT THANH VIEN S6 262 — 264 Trill Htrng Dao, Quan 1, Thanh ph6 H6 Chi Minh THUS MINH BAO CAO TAI CHINH Horp NHAT Cho Mitt tai chinh ket theta vao ngay 31 thang 12 nam 2017
5.7 Nq xau
31/12/2017 01/01/2017
Ben lien quan Gong ty lien doanh Van tai thOy Sea Saigon Gong ty TNHH Van Tai S6ng Sal G6n COng ty TNHH Ot6 Isuzu Viet Nam C6ng ty TNHH Mercedes Benz VN Cac kith hang khac Gang ty TNHH Qu6c Oat Gong ty TNHH TM DV Phuvng !tang Cac khach hang khac
Gia gOc VND
5.849.054.747
489.892.425
619.490.295 8.764.290
5.128.185.922
3.122.999.995
10.889.826.261
gia trj
the thu h6i Dip gilt:mg
VND VND
(5.849.054.747)
- (489.892.425)
- (619.490.295) (8.764.290)
- (5.128.185.922)
- (3.122.999.995)
- (10.889.826.261)
Gia gioc VND
5.849.054.747
489.892.425
619.490.295
5.128.185.922
3.122.999.995
7.524.768.348
gia tri co
the thu hOl Dui pheing
VND VND
- (5.849.054.747)
(489.892.425)
(619.490.295)
- (5.128.185.922)
- (3.122.999.995)
- (7.524.768.348) 26.108.213.935 - (26.108.213.935) 22.734.391.732 - (22.734.391.732)
11°A 2c.
26
0
TONG CENG TV CO' KHi GIAO THONG VAN TAI SAI Gots/ TRACH NHIgM HO'U HAN MOT THANH VIEN S6 262 — 264 Tran Humg Ddo, Quan 1, Thanh ph6 H6 Chi Minh THUS MINH BAO CAO TAI CHiNH HQ? NHAT Cho nam tai chinh kat thec vao ngay 31 thang 12 nam 2017
5.8 Hang Mn kho
31/12/2017 01/01/2017 Gid g6c
VND
Hang mua dang di dutrig Nguyen lieu, vat lieu 324.906.905.938 Gang cy dyng cy 1.514.704.340 Chi phi son xuet kinh doanh der dang 148.964.165.994 Thanh pham 189.157.960.022 Hang had 127.280.518.623 Hang gel di ban 2.190.928.975
Dv phong Gia g6c Dv phony
VND VND VND
327.972.724
- 260.262.267.948
- 1.558.751.671
- 147.189.107.556
- 172.615.580.532
- 99.137.221.870
- 4.093.036.271 794.015.183.892 - 685.183.938.572
5.9 Chi phi tit trot ngin hen, dai hen
5.9.1 Chi phi tra breve ngan hen
31/12/2017 01/01/2017 VND VND
COng cy dyng cy 54.079.545 Chi phi sin chin' 509.733.284 697.186.547 Chi phi khac 917.730.140 723.965.986
1.427.463.424 1.475.232.078
5.9.2 Chi phi tra trot dai hen
31/12/2017 01/01/2017 VND VND
Tien thue fiat 72.390.566.458 38.929.871.672 C6ng cy dyng cy 856.031.242 894.786.419 Chi phi sera chera 402.118.941 10.486.390 Chi phi san lap mat bang Cang Phu Ku 36.299.526.022 39.197.133.218 Chi phi den be giai ph6ng met bang Cang Ph6 Him 41.840.676.013 41.492.821.213 Chi phi khac 3.316.690.811 2.583.629.565
155.105.609.487 123.108.728.477
27
TONG CONG TY ca KHi GIAO THONG VAN TAI SAI CON TFIACH NHIeM HO'U HAN MOT THANH Viers! S6 262— 264 Tit Humg Dao, Quan 1, Thanh ph6 H6 Chi Minh THUYET MINH BAO CAO TAI CHINH KIP NHAT Cho Min tai chinh kat thoo vac) ngay 31 thang 12 nam 2017
5.10 Tinh hinh tang Om tai san co cljnh hem hinh
Nba cepa, May r,n6c
vat kien trim thiet bj
VND VND
Nguyen gia
Phummg ben van tai
VND
Thiet bj van phong
VND
Tài san Khac VND
Tong Ong
VND
Tpi ngay 01/01/2017 1.271.536.826.225 203.663.375.120 402.382.707.058 25.448.950.075 68.010.525.170 1.971.042.383.648
Mua sOm trong nam 941.491.178 12.876.638.001 76.064.945.735 901.131.363 541.902.400 91.326.108.677
Dau tir XDCB hoan thanh
44.455.988.576 4.555.606.817 1.845.482.727 50.857.078.120
Tang khac 732.599.268 276.883.575 4.269.232.727 5.278.715.570
Giam do thanh ly (1.369.492.090) (8.227.034.340) (735.283.623) (10.331.810.053)
Giam khac (2.487.806.434) (58.044.000) (4.269.232.727) (44.918.908) (259.154.501) (7.119.156.570)
Tel ngay 31/12/2017 1.315.179.098.813 219.944.967.423 472.066.101.180 25.569.878.907 68.293.273.069 2.101.053.319.392
GI& tri hao mon ley ea Tai ngay 01/01/2017 565.980.954.705 104.820.746.546 342.740.872.256 17.888.819.042 33.753.007.685 1.065.184.400.234
Khau hao trong nam 64.586.064.976 25.736.048.208 23.197.168.118 3.280.959.503 13.184.080.333 129.984.321.138
Clam do thanh (1.377.600.602) (5.951.338.631) (735.283.623) (8.064.222.856)
Gam khac (802.937.119) (38.181.048) (123.419.717) (964.537.884)
Tpi ngay 31/12/2017 629.764.082.562 129.179.194.152 359.986.701.743 20.396.313.874 46.813.668.301 1.186.139.960.632
Gia trj con ifi Tel ngay 01/01/2017 705.555.871.520 98.842.628.574 59.641.834.802 7.560.131.033 34.257.517.485 905.857.983.414
Tel ngay 31/12/2017 685.415.016.251 90.765.773.271 112.079.399.437 5.173.565.033 21.479.604.768 914.913.358.760
Tel ngay 31/12/2017 tai san c6 dinh hivu hinh c6 gid td can lai la 349.912.954.076 VND &Tic the chap 6 Ngan hang de dam bao cho cap khan vay caa Tap (loan.
28
TONG GONG TY ca KHi GIAO THONG VAN TAI SA1 GoN TFtACH NHICM WU HAN MOT THANH VIEN S6 262 - 264 'Erin Flumg Deo, Qttan 1, Thanh ph6 H6 Chi Minh THUYET MINH BAO CAO TAI CH1NH HOP NHAT Cho nam tai chinh kat thOc vao ngay 31 thang 12 nam 2017
5.11 Tinh hinh tang gam tai sari co dinh v6 hinh
Phan mem may tinh
VND Nguyen Oa
He Di* quan 19 chat luvng
VND
Quyen sCr dyng dat
VND
Lqi the thtrang moi
VND
Chi phi giai phOng Tot
bang VND
Tong cOng
VND
Tel ngay 01/01/2017 10.756.668.771 217.654.582 11.192.092.000 1.425.873.503 9.440.419.030 33.032.707.886
Tang trong nam 448.800.000 448.800.000
Tang ter XDCB 214.300.000 214.300.000
Tel ngay 31/12/2017 11.419.768.771 217.654.582 11.192.092.000 1.425.873.503 9.440419.030 33.695.807.886
Gia trj hao mon My Ire Tel ngay 01/01/2017 8.357.208.683 217.654.582 877.402.000 1.425.873.503 2.182.526.525 13.060.665.293
KhEiu hao trong nam 791.591.133 209.787.084 1.001.378.217
Tel ngay 31/12/2017 9.148.799.816 217.654.582 877.402.000 1.426.873.503 2.392.313.609 14.062.043.510
Gia trj con 1@i Tel ngay 01/01/2017 2.399.460.088 10.314.690.000 7.257.892.505 19.972.042.593
Tel ngay 31/12/2017 2.270.968.955 10.314.690.000 7.048.105.421 19.633.764.376
29
Kk:\
TONG CONG TV CO KW GIAO THONG VAN TAI SAI GON TRACH NHIEM HCPU HAN MOT THANH VIEN S6 262 — 264 Trait Huing Bac), Quean 1, Thanh ph6 H6 Chi Minh
THUYET MINH BAO CAO TAI CHINH HQ? NHAT Cho nam tai chinh ket thtic vao ngay 31 thang 12 rift 2017
5.12 BAt dOng san efau bp cho thue
Nha kho, bon bai
VND
Nguyen gia
oDuyen sir dyng dat
VND
Nha cepa, yOt kien trim
VND
Tang Ong
VND
Tel ngay 01/01/2017 10.525.737.911 8.992.704.000 17.970.151.342 37.488.593.253
Tel ngay 31/12/2017 10.525.737.911 8.992.704.000 17.970.151.342 37.488.593.253
Gia Hi hao mon IUy kA Tel ngay 01/01/2017 8.366.079.298 4.350.385.150 15.102.325.968 27.818.790.416
Khau hao trong nam 183.720.000 194.681.976 1.118.575.740 1.496.977.716
Tel ngay 31/12/2017 8.549.799.298 4.545.067.126 16.220.901.708 29.315.768.132
Gia tri con lai Tel ngay 01/01/2017 2.159.658.613 4.642.318.850 2.867.825.374 9.669.802.837
Tel ngay 31/12/2017 1.975.938.613 4.447.636.874 1.749.249.634 8.172.825.121
5.13 Chi phi xay dymg co, ban der dang
31/12/2017 01/01/2017 VND VND
Gang Trinh xay dying Ben xe Mien DON mai 500.776.257.477 315.731.296.095 Cac ding trinh khac 96.074.509.541 64.526.805.248
596.850.767.018 380.258.101.343 -Togit•
5.14 Phai tra nguti ban ngAn han coo
31/12/2017 01/01/2017
Ben lien quan VND VND Ai*
kfl.t C6ng ty OP Xe Khach Sal Gan 59.450.000 599.910.000 Cong ty CPI-16a Phii 55.836.270 6.953.000 Tp •
°Ong ty TNHH Mercedes Benz VN 138.773.531
Gong ty TNHH Ot6 Isuzu Viet Nam 57.340.269.401 32.498.534.690 C6ng ty TNHH exd Toyotsu Samco 513.840.922 381.574.815 C6ng ty OP Van Tai Ott) 562 4.266.363.638 4.974.545.456 Coq ty OP COng trinh Giao Th6ng Quart 8 37.737.200
Cac to chat khac 224.532.235.194 245.182.365.513 286.767.995.425 283.820.394.205
5.15 Ngtreri mua tra lien trutc
31/12/2017 01/01/2017 VND VND
Ben lien quan Cting,ty TNHH Van tai Kumho Samco Buslines 11.907.000.000 5.600.000 Cac to chat kit Gang ty OP Bet dOng sari Tien Phintyc 10.962.903.124 Cac khach hang khac 38.184.270.709 85.031.552.046
61.054.173.833 85.037.152.046
30
TONG GONG TY ca KHi GIAO THONG VAN TAI SAI Gem TFIACH NHIeM HOU HAN MOT THANH VIEN S6 262 — 264 Trim Hirng Dao, Quedn 1, Tpanh ph6 HO Chi Minh
THUYET MINH BAO CAO TAI CHiNH HO'P NHAT Cho nam tai chfnh kat thilc yao ngay 31 thang 12 nam 2017
5.16 Thud ve cac khoan phai np Nile nut
Thue gia tri gia tang ("GTGT") deu vito dut kheu trip
31/12/2017 01/01/2017 VND VND
Thue gia ta gia tang fano khau tie 1.427.270.713 47.775.377
Thu6 ya cac khoan phai thu Nha nut
31/12/2017 01/01/2017 VND VND
Thue gia trj gia tang 1.062.888 Thue thu nhap doanh nghiep nOp thira 260.486.080 21.830.026.939 Thue thu nit ca nhan 7.020.458.662 6.523.495.549 Thue dth 3.399.176.603 6.101.174.508 Thue }Mac 6.499.576 11.568.816
10.687.683.809 34.466.265.812
Thue va cac khoan phai nOp Nha nut
31/12/2017 01/01/2017 VND VND
Thue gia trj gia tang Thue thu nhap doanh nghiap
28.383.861.541 31.404.825.746
21.607.160.808 15.853.004.772 489
Thue thu nhdp ca nhan Thue nha dt, tion thud dal Thue khac
1.068.637.836 2.613.441.008
253.417.366.333
1.104.010.621 4.108.668.322
174.287.392.980
3 Aim
316.887.932.464 216.960.237.503 TOi
I i' 5.17 Chi phi phai tra ngin han, dai han
5.17.1 Chi phi phai tra ngin han
31/12/2017 01/01/2017 VND VND
C6ng trinh xay Mpg 1.988.698.934 14.866.629.617 Chi phi khdc 1.280.188.486 1.872.417.827
3.268.887.420 16.739.047.444
5.17.2 Chi phi phiti tra dal han
31/12/2017 01/01/2017 VND VND
Tien thud d6t 11.804.699.927 11.804.699.927 11.804.699.927 11.804.699.927
31
TONG ONG TV CO KHi GIAO THoNG VAN TAI SAI GoN TFtACH NHIEM HOU HAN MOT THANH VIEN S6 262 — 264 Tit 1-1trng Duo, Qufin 1, Thanh ph6 H6 Chi Minh THUS MINH BAO CAO TAI CHiNH HCIP NHAT Cho nam tai chinh lc& th0c vao ngay 31 thang 12 nam 2017
5.18
5.18.1
Doanh thu chin thwc hien ngin hen vã dai hen
Doanh thu chin thin hien ngin hen
31/12/2017 01/01/2017 VND VND
Cung dp hang Flea 2.718.181.818 Doanh thu chin thtrc hien khdc 509.932.792 779.264.703
509.932.792 3.497.446.521
5.18.2 Doanh thu chin thkrc hien clai hen
31/12/2017 01/01/2017 VND VND
Ben lien quan - Djch vu cho thud mat bang, nhe xvong
Gong ty TNHH 6 to Toyotsu Samco 108.573.053.633 113.847.857.860 COng ty TNHH DV 6 to Sal Gen Toyota Tsusho 48.159.824.513 50.348.907.447
Doanh thu chtra thtyc hien clai hen khac 11.016.166.478 10.695.529.090 167.749.044.624 174.892.294.397
5.19 Mai tra ngan hen, dai han khac
5.19.1 Phai tra ngin hun khac
31/12/2017 01/01/2017 VND VND
Kinh phi chug Oak, BHXH, BHYT, BHTN 605.412.060 256.868.622
C6 tt:rc, kyi nhuan phai tra 4.619.725.320 5.238.568.202 N Lai vay phai tra 8.846.593.753 2.408.986.850 11 Nhan qu9 nan hen Phai tra cac del thi citing
8.363.490.273 196.111.473.379
8.373.479.466 197.295.537.329 -ON
Phai tra khac 3.498.697.817 60.756.610.436 222.045.392.602 274.330.050.907
5.19.2 Phal tra dai him khac
31/12/2017 01/01/2017 VND VND
Nhan ki qu9 dai hen 8.809.375.400 3.737.276.197 Ngan sach cp tien thy an Ben xe Mien Song mite 371.813.949.833 323.900.550.239 Phai tra khac 13.348.726.611 9.401.095.420
393.972.051.844 337.038.921.856
32
TONG GONG TY CO RFS GIAO THONG VAN TAI SAI GoN TRACH NHIEM HOU HAN MOT THANH VIEN S6 262 — 264 Trait Hung Dao, Quean 1, Thanh ph6 H6 Chi Minh
THUYeT MINH BAO CAO TAI CHiNH HO? NHAT Cho nam tai chinh k6t thtic vac ngay 31 thang 12 narn 2017
5.20
5.20.1
Vay vã n7 thue tai chinh ngin hgn, dai hart
Vay ya n7 time tai chinh ngin
31/12/2017 01/01/2017 VND VND
Vay nan han Ngan hang 489.962.061.795 561.184.479.348 Cac dun vi khac 112.770.510.085 131.270.510.085 KS' phi& nOi PO 5.950.000.000 5.150.000.000
Vay dal han den han tra 45.637.279.652 25.784.879.652 654.319.851.532 723.389.869.085
5.20.2 Vay vã n7 thue tai chinh dai ban
31/12/2017 01/01/2017 VND VND
Vay del han Ngan hang 143.972.519.037 96.371.698.689 Cac dun vi khac 50.502.342.660 50.502.342.660
Trip: Vay clai Ilan d4n han tra (45.637.279.652) (25.784.879.652) 148.837.582.045 121.089.161.697
33
TONG CoNG Ti Ca KHi GIAO THONG VAN TAISAI GON TFtACH NHI011HO'U HAN MOT THANH VIEN S6 262— 264 Trail Hirng Duo, Quan 1, Tpanh ph:6 F16 Chi Minh a
THUYET MINH BAO CAO TAI CHINH HO? NHAT Cho nam tai chinh Vet thtic vao ngay 31 thang 12 nam 2017
5.21 Von chit sfr hem
Von du tu, cüa ChUs&hU'u
VND
Cluj? du ttr phit then
VND
Quji ha try sip xep doanh nghitp
VND
Loi nhuin sau thui chwa phan phoi
VND
Tong cOng
VND
S6 du' 01/01/2016 1.582.941.527.444 53.428.193.664 349.974.011.156 609.759.863.978 2.596.103.596.242
Tang von trong nam 157.949.585.834 157.949.585.834
Lai trong nam 636.926.417.958 636.926.417.958
Trich qu9 177.190.400.790 (177.190.400.790)
Trich qui? khen thutno, phoc lqi (111.185.395.106) (111.185.395.106) Sir duna au9 (4.584.577.973) (4.584.577.973) Tang khac 47.485.849.315 14.912.229.360 62.398.078.675
Giam khac (26.981.626.195) (15.414.588.934) (42.396.215.129)
S6 dw 31/12/2016 1.740.891.113.278 199.288.833.203 397.459.860.471 755.285.155.765 3.092.924.962.718
S6 du, 01/01/2017 1.740.891.113.278 199.288.833.203 397.459.860.471 755.285.155.766 3.092.924.962.718 Ket chuyen khan bU dap Om v6n diet, 10 do ch phen h6a ding ty con 23.727.472.493 - (23.727.472.493) Dieu chinh giam von d6i ydri gia trj tai san c.6 djnh kheng an thing (9.759.705.256) (9.759.705.256) Dieu chinh giâm v6n do chenh lech (600.000) (600.000) Dieu chinh giam theo Quyet dinh s6 339 cua Thanh tra chinh phi) (1.903.469.494) (1.903.469.494)
Lai tong nam 804.440.126.018 804.440.126.018
Trich qu9 du ttr phat triOn 216.397.985.076 (216.397.985.076)
Trich qu9 then thu*ng, phtic lqi và thweing ban quail ly (110.967.363.506) (110.967.363.506)
34
Gam trong nam Tang khac trong nam Kat chuyen lui nhuan ye cho chit so' hire
S6 du 31/12/2017 1.754.858.280.515
(195.536) (214.800.861.306) 2.425.873.882
- (214.801.056.842) 2.090.805.150 4.516.679.032
(306.927.599.928) (306.927.599.928)
413.783.153.249 161.357.400.554 927.523.138.424 3.257.521.972.742
TONG CONG TV ca KS CIAO THONG VAN TAI SAI GON TFIACH NHIeM HIYU HAN MOT THANH VIEN S6 262— 264 Trail Hung Dart, Quan 1, Thanh ph6 H6 Chi Minh THUYET MINH BAO CAO TAI CHiNH HQ? NHAT Cho nam tâi chinh kat thew vat) ngay 31 thang 12 nam 2017
Von du ttr cüa Ch0 so, him
VND
diu tw phAt Quji hi trg, sip Lgoi nhuin sau thui Wien zap doanh nghitp chum phan ph6i
VND VND
VND
Tang cOng
VND
Tel theri diem nu& nam, Tap doan chtra phan ph6i kyi nhuan theo htrerng clAn Nghi eh 91/2015/No-CP ye den tty von nha mac vao doanh nghiep \re quart I, sir dung von, tai son ctia doanh nghiep.
5.22 Khoan myc ngoai bang can dei ki toan hop nhit
31/12/2017 01/01/2017
Dolla M9 (USD) 1.490.359,03 1.208.789,08
35
TONG ONG TY CO KHi GIAO THONG VAN TAI SAI GoN TRACH NHIOA HOU HAN MOT THANH VIEN S6 262 — 264 TrAn Humg Deo, Qu_an 1, Thanh ph6 H6 Chi Minh
THUS MINH BAO CAO TAI CHiNH H?P NHAT Cho nam &Ai chInh kat thoc vao ngay 31 thang 12 nam 2017
6. THONG TIN BO SUNG CHO CAC KHOAN MC TRINH BAY TRONG BAO CAO KET QUA HOAT DOG KINH DOANH Kip NHAT
6.1 Doanh thu than
Nam 2017 Nam 2016
VND VND
Doanh thu ban hang Doanh thu ban hang hiia Doanh thu bail thy thanh pham Doanh thu khac
3.491.494.231.275 3.502.954.894.106
1.745.974.900.269 2.601.234.090.983
1.549.477.805.262 2.106.323.304.675
6.786.946.936.806 8.210.512.289.764
(309.0251 (8.798.324.810)
6.786.946.627.781 8.201.713.964.954 Cac khoan giam trb, doanh thu Doanh thu than
6.2 Gia yen hang ban
Nam 2017 Nam 2016
VND VND
Gia von ban hang hoa Gia von Nu thy thanh phAm Gia van khac
3.379.175.544.399 1.589.951.917.678 1.082.766.736.365 6.051.894.198.442
3.361.462.273.356 2.332.258.176.948 1.604.866.942.975
7.298.587.393.279
6.3 Doanh thu haat Ong tai chinh
Nam 2017 VND
Nam 2016 VND i.44
Lai nen gCt ngan hang, cho vay 24.416.601.997 23.692.850.602 (it* Doanh thu kinh doanh ch6ing khoan 1.389.787.500 9.703.591.000 Nmif
C6 tin, kyi nhuan &Km chia
tien thu to, c$ phOn haa 47.129.302.128
209.187.669.536
9.376.585.727 vlf
Lai ti gia h6i Coal 262.795.120 806.800.186 tp. Lai ty gia h6i Coal do Barth gib hi ctic khan myc c6 s6 ngopi t cuoi nam 359.147.574
Thu nhap tai chinh khac 27.230.028.970 7.161.568.669 309.616.185.251 51.100.543.758
6.4 Chi phi tai chinh
Nam 2017 Nam 2016 VND VND
Chi phi la' vay 44.061.524.403 39.090.914.738 Hoan nhap thy phong (661.114.773) (16.688.580.000) L8 tic gia h6l Coal 1.818.758.898 1.048.613.589 Lai ti gia h6i Coal do danh gia hi cac khoan myc co so du, ngopi te cu6i nam 94.114.788
Chi phi tai chinh khac 1.253.564.861 1.379.048.047 46.366.848.177 24.829.996.374
36
TONG CONG TY ca KHi GIAO THONG VAN TAI SAI GON TRACH NHIONHCPU HAN MOT THANH VIER 86 262 — 264 Trail Hong Deo, Quean 1, Thanh ph6 H6 Chi Minh
THUYET MINH BAO CAO TAI CHiNH HOP NHAT Cho nam Mi chInh kat talk vac) ngay 31 thang 12 nam 2017
6.5 Chi phi ban hang
Nam 2017 Nam 2016
VND VND
Chi phi Man vien Chi phi vat lieu Chi phi B6 thing van phong Chi phi khau hao tai san c6 Binh Chi phi bdo henh Chi phi ben hang khac
6.6 Chi phi quail 19 doanh nghiep
Chi phi nhan vien guan 19 Chi phi vat lieu Chi phi (16 &mg van phong Chi phi khau hao tài sari c6 Binh Thue, phi va 10 phi Chi phi do phong Trich gu9 khoa hoc ding nghe Chi phi bang tien khac
6.7 Thu nhap khac
Lai tit thanh 19 tai san có Binh Thu tip cho thue mat bang Thu nhep khac
6.8 Chi phi khac
55.314.105.142
36.277.830.661
1.863.492.294
1.553.924.658
1.838.811.064
1.958.663.492
4.876.142.311
7.635.844.513
3.402.393.373 4.167.360.556
112.145.756.762 133.485.646.558 179.440.700.946 185.079.270.438
Nam 2017 Nam 2016
VND VND
200.267.387.809 164.855.375.903
1.170.053.625 2.216.954.756
4.460.180.137 8.815.655.452
9.889.969.454 12.382.592.499
1.770.638.490 9.045.702.056
3.373.822.203 18.086.985.123
24.600.000.000 29.630.611.284
60.227.927.645 94.427.732.345
305.769.979.363 339.461.609.418 tee Ltc p
Nam 2017 Nam 2016 T.1
VND VND pd
No
1.972.199.081 7.158.901.283
24.129.839.129 21.890.505.930 --5-
76.909.220.313 57.102.133.493 103.011.258.523 86.151.540.706
Nam 2017 Nam 2016
VND VND
L8 if, thanh 19 tai san c6 Binh Phat vi pham hanh chinh Thu nhep khac
159.799.378 9.612.388.968
1.253.589.580 11.896.046.857
9.772.188.346 13.149.636.437
37
TONG CONG TV ca KHI GIAO THONG VAN TAI SAI GoN TRACH NHIeM HOU HAN MOT THANH VIEN S6 262 — 264 TrAn Hang Dao, Queen 1, Thanh ph6 H6 Chi Minh
S M THUINH BAO CAO TAI CHiNH HO? NHAT Cho nem tai chinh kth th0c vao ngay 31 thang 12 nam 2017
7. CAC THONG TIN KHAC
7.1 Thong tin bt, ph#n
Thong tin ber phen dutc trinh bay theo linh vqc kinh doanh va khu virc dja 19. Bao cao 130 phan chinh yOu IA theo khu vqc dja 19 dkra tren ca du t6 chac và quan nOi b0 va he thong Bac) cao tai chinh nOi b0 dm Tap doan.
Chting t6i khang trinh bay Bao cao b0 phen tren bar) dm Uri chinh b6ii vi Ban Tong Giam 66c da Clanh gia va ket Wan rang Tap doan hien chi Clang boat dOng chit yeu & linh vkrc là mua ban xe — phy tung xe, clich vt,1 kern theo,... va ch0 you tap trung hoot clfOng & khu vkrc Thanh ph6 H6 Chi Minh.
7.2 SO litu so sanh
Cac s6 lieu so sanh tai ngay 01 thang 01 nam 2017 ala cac c6ng ty con la Gong ty TNHH MW Cang Ben Nghe va COng ty CO pit Van tai Bien Sai Gon BA ("tux trinh bay lai, viec trinh bay lai nay lam thay d6i s6 lieu so sanh trong Bao cao tai chinh hqp nh6t nha sau:
,31/12/2016 MA SO litu trunk so diet' chinh
VND Bang can d6i ke toan hqp nhit Phai thu ngan han khac 136 147.940.074.132 Nguyen gia TSCD v6 hinh 228 32.951.707.886 Gia trj hao mon 1u9 Ire tai
229 san c6 dinh v6 hinh (13.040.865.293) Thue va cac khoan phai 313 nOp NM) nutc 216.971.825.005 Phai trA ngan hen khac 319 238.621.656.177 Qu9 khen thutng va phric 322 lqi 266.862.435.496 Qu9 phat then khoa hoc 343 c6ng nghe 78.766.336.002 Qu9 CfAu tir phat triOn 418 226.270.459.398
Nam 2016 MA s6 truoc s6 diet' chinh
VND Bao cao kit qua kinh doanh hop nhit Doanh thu hoat dung tai 21 chinh 50.868.404.869 Chi phi tai chinh 22 24.813.249.062 Chi phi quan 19 doanh 26 nghiep 339.184.189.418 Chi phi thu6 TNDN hien 51 hanh 89.804.135.174 Lcri nhuen sau thu6 thu 60 nhap doanh nghlep 682.387.131.902 Lcri nhuen sau thu6 cüa 61 cang ty MO 636.926.417.958
Cac diet, chinh VND
84.301.033 81.000.000
(19.800.000)
(11.587.502) 37.708.394.730
(10.908.300.000)
338.620.000 (26.981.626.195)
Cac diet' chinh VND
232.138.889 16.747.312
277.420.000
(11.587.502)
(50.440.921)
(50.440.921)
01/01/2017 Ste‘liiu sau dieu chinh
VND
148.024.375.165 33.032.707.886
(13.060.665.293)
216.960.237.503 274.330.050.907
255.954.135.496
79.104.956.002 199.288.833.203
Nam 2016 Sklitu sau (lieu chinh
VND
51.100.543.758 24.829.996.374
339.461.609.418
89.792.547.672
882.316.690.981
636.875.977.037
38
:v . cvls
TONG CONG TY CO KHI GIAO THONG VAN TAI SA1 CON TRACH NH1eM HO'll HAN MOT THANH V1EN S6 262 — 264 Tien 1-9.rng Boo, Quftn 1, Thanh ph6 He Chi Minh THUYET MINH BAO CAO TAI CHINH HOP NHAT Cho nam tai chinh k& thCic vao ngay 31 thang 12 nam 2017
Ma só
Báo cao !um chuyan tin to hop nhat
Nam 2016 SO litu tnitt
dieu chinh VND
Cac diau chinh
VND
Nam 2016 Si3.114u sau diau chinh
VND
Lei nhuan tn.rerc thue 01 776.116.666.802 (62.028.423) 776.054.638.379 (Lai)118 if, hoot Ong du hr 05 (49.699.789.723) (232.138.889) (49.931.928.612) Chi phi !Ai vay 06 39.074.167.426 16.747.312 39.090.914.738 (Tang)/giam cac khoan phai thu 09 11.387.789.845 232.138.889 11.619.928.734 (Tang)/giam cac khoan phai tra 11 (295.000.046.114) 45.281.111 (294.954.765.003)
7.3 Cac sip Mtn phitt sinh sau ngay kat thac nam tai chinh
Khong c6 sty kien nao phat sinh sau ngay két th0c nam tai chinh yeu eau phai Cfieu chinh se, lieu hoac Gang b6 trong Bao cao tai chinh hop nhgt.
1711Vn't TOAN Tang Giam dac IP. H6 Chi Minh, ngay 16 thang 04 nam 2018
NGUYEN THI BACH HUe PH HO HIP Nguti 14p Ka toa. rutng
39