Mdu CBTT/SGDHCM-06(Ban hdnh kdm theo Qrryiit dinh sii 07/2013/QD-SGDHCM ngdy 24/07/2013 cita

TGD SGDCK TPHCM ve Quy chii Cdng bii thing tin tqi SGDCK TPHCM

CTY CP VAN TAI VA

XEP DO TTAI AN

---***---56: 1208-201 6iCBTT-HATS

He NQi, ngirY 12 th6ng 8 n6m 20t6

cONc Bo THONG TIN rntN coxc THONG TIN DIEN TO Cua uvBAN CH(NG XUOAN NHA NTIOC VA SCOCK TPHCM

CQNG HOA XA ttgt CHU NGHIA VrET NAM

DQc lgp -llll=isnh phrc

Kinh gfri: - Uy ban Chtrlng khoin Nhi nudc- S& Giao dich Chrfrng kho6n TP HCM

C6ng ty C6 pnan V6n tii vi X€p dO Hai AnCOng ty

Eien thoai

Fax

Fax

M6 chimg khoan HAHDia chi try so chinh Tdng7, s5 45, ph6 TriQu ViQt Vucmg, Phulng Bti Thi Xu6n, Quen

Hai Bi Tnmg, Thanh pfrO UaNQi, ViQtNam

043.98775t5

043.9444022

Nguoi thpc hiQn c6ng Phern Thi H6ng Nhung

b6 th6ng tinEia chi: T6ng 3, tda nhd Hii An, km2 ducrng Dinh Vfi, P.D6ng Hai' Q.Hai

An, TP.Hai Phdng

SO Aign tho4i c6ng ty 031.3979721

031.3979718fax UJl.JYtTtLo /Lo4i th6ng tin c6ng bO Dz+ gio n U6t thuong n theo y6u ciu E ainn ryNQi dung th6ng tin cdng bi5:

"Bdo cdo Tdi chfnh hqp nhiit bdn ni€n dd duqc sodt xdt cho ndm tdi chinh kAt thric ngdy 3lthdng l2 ndm 2016" cila Cdng ty C6 phdn Vqn tdi vd Xiip dd Hdi An.

Th6ng tin ndy d6 tlugc c6ng bO tr6n trang th6ng tin diQn tri cira c6ng ty vio ngdy t2l8l20l6tqi duong ddn www.haiants.vn.

Chring t6i xin cam k6t c6c th6ng tin c6ng bi5 tr6n il6y ln dring sg thAt va hoan toan chiu tr6ch

nhiQm tru6c ph6p luflt vO nQi dung c6c th6ng tin d6 c6ng b5.

Tni [eu ilinh kdm:

- Bdo cdo Tdi chinh hqp nhiit bdn

niAn dd iluqc sodt xdt cho ndm tdi

chinh k\t thilc ngdy 3l thdng 12 ndm

2016

c6ng b5 th6ng tin

gr&*fr$%fryrW,"f

BAO CAO TAt CH1NH HqP NHArGIITA NIEN DO

e rnAruo sAu cOa uAru raicnirunrEr rnUc rucAY sr rHANc rz nAna 2016

GONG TY GO PHAN VAN TAIVA xEP DO HAI AN

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CONG TY CO PHAN VAN TAT VA XEP DO HAI AN

MUC LUC

1. Mgc lgc

2, 86o c6o cria Ban T6ng Gi6m d6c

3. 86o c6o soft x6t th6ng tin tii chinh giita niOn iIQ

4. Bing cf,n rl6i k5 to6n hqp nhft gifta niOn tIQ t3i ngiry 30 thing 6 niim2016

5. 86o c6o k5t qui ho4t tlQng kinh doanh hqp nhdt gita ni6n iIQ 6 thingtliu cria nIm tii chinh t6t tntc ngiry 31 thrflng 12 nilm20l6

6. 86o crio luu chuy6n ti6n tQ hqp nh6t giira ni6n iIQ 6 thfng dAu cria n5mtii chinh k5t tnrnc ngiry 31 thing 12 nilm2016

7. Bin thuy6t minh 86o crio thi chinh hqrp nh6t gifra ni6n iIQ 6 thing iliucria nIm tii chinh tr6t tnrric ngiry 31 thfng 12 nilm20l6

Trang

1

2-5

6-7

8-11

t3-14

t5-52

t2

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CONG TY CO PHAN VAN TAI VA XEP DO HAI AN

BAo cAo cua BAN rONc crAvr o6c

Ban Ti5ng Gi6m ttSc C6ng ty CO phAn Vfln tii vd X6p dO Hei An (sau dAy ggi t8t ld "C6ng ty") trinhbdy b6o c6o cria minh ctng v6i 86o c6o tdi chinh hqp nhAt gifa ni6n d0 6 thingdAu cria nlm tdi chinhk6t thric ngdy 31 thing 12 ndm2016 bao gdm 86o c6o tei chinh gita ni6n d0 cria C6ng ty vd c6c cdngty con (goi chung li "Tfp dodn').

Khii quit vd C6ng tyC6ng ty tlugc chuy6n OOi frintr thric t&C6ng ty TNHH Vfln tii vi X6p dd Hai An theo Gi6y chung nhandnng kj doanh nghiQp C6ng ty C6 phan s6 OtOgStSg0g do S0 Kti hoach vd DAu tu thinh pnO ga NQic6p 6n diu ngiy 08 th6ng 5 ndm 2009.

Trgng qu6 trinh hopt ttQng C6ng ty dd dugc Se K6 hopch vd DAu tu thinh pnO Ua NQi c6p bd sung c6cgi6y ph6p d6ng kf kinh doanh sau:

. Gi6V chrtng nhfln tl6ng kf kinh doanh didu chinh mn tntr 1 ngiy 02 thdng7 ndm 2009 v6 vigcthay d6i <tia chi c6ng ty.

. Gi6V chimg nhfln tllng hj kinh doanh didu chinh dn thrt 2 ngity 31 thring 7 ndm2009 vir 6n thr?

3 ngdy 17 thing 8 nim 2009 vO viQc b6 sung chi tii5t v5n bing tni sin trong v6n tti6u lQ.

. Ci6V chimg nhfln tting kf kinh doanh didu chinh mn *rfr 4 ngity 24 thhngg n[m 2009 vO viQcthay <l6i dia chi, bi5 sung nginh ngnd n*r doanh vd thanh vi6n g6p vtin.

. GtSy chimg nhan dang ki kinh doanh <tidu chinh dn thrl5 ngiy 07 thhng 10 nim 2010 vd viOcbiS sung thinh vi6n g6p vi5n.

. Ci6V c-hung nhdn ding kf kinh doanh diAu chinh lAn thf 6 ngdy 19 thing 9 nlm 2011 vd vi0cthay d6i ngudi clpi diQn theo ph6p luft, bi5 sung nganh nghd kinhdoanh.

. Ci6V chimg nhfn il[ng k], kinh doanh <tiAu chinh lAn thr? 7 ngiry 13 thfng 4 nlm 2012 v6 vi0cs6t nhfp COng ty C6 phAn E6ng tdu H6i An, thay <I6i v5n cli6u lQ, thay AOi aann sSch cti il6ngs6ng lfp.

. Gi6y clrune nhfn <t1ng lcj kinh doanh di€u chinh lAn thrl 8 ngdy 05 th6ng 72 nfum 2014 v6 viQcthay d6i ngudi <Ipi diQn theo ph6p luft.

Try sd chfnh- Dia chi : TAgg 7, sd 45 TriQu ViQt Vuong, phuong Bni ThiXuAn, qufn Hai Bd Tnmg, thdnh

pnO saNQi- Di6n thoai : 043 987 7515- Fax :043 944 4022

C6ng ty c6 c6c <lon vitryc thuQc sau:

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T6n don viChi nh5nh tai thdnh chi s6 217 Vin Thri, phudng Ea Kao, qufln 1, thanhMinh - Cdng ty C6 phAnvd Xi5p d6'Hai AnChi nh6nh C6ng ty C6 ph0n Vfn Khu A, 16 17 khu nhd 0 Pht My, thi tr6n Phri My, huyQn Tdntii vd X6p dd Hei An tpi Bd Rla - Thenh, tinh Bd Ria - Vfing TduVfing Tdu

Ho4t tlQng kinh doanh cria C6ng ty theo Gi6y chung nhfn itlng ky doanh nghiQp li:o Hoat <IQng h5 trgtr.uc ti6p cho vfn tii rludng thriy, Chi ti6t:- Ho4t <tQng li€n quan d6n v{n t6! hdnh kh6ch, tlQng vft ho[c hdng h6a ven bi6n vd vi6n duong;- Ho4t ttQng cang biiin, b6n tiu, cdu tiu;- Hopt ttQng hoa ti6u, lai dit, <Iua tiu c4p b6n;

Van tei Chf Minh,Vi.tNam

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c6ruc rv cd puAru vAu rnr vA xHp oO Har ar,rsAo cAo cuA BAN r6Nc crArra DOc (ti6p theo)

Hopt dQng ctra trpm hii <ldng;

Vfln tii hdnh kh6ch ttuong bQ trong nQi thdnh, ngo4i thdnh (tru van tii bing xe Bqit);Vfln tii hanh kh6ch dulng b0 kh6c;

V{n tii hdng h6a bing duong bQ;

Vfln t6i hdnh kh5ch ven biiSn vd viSn ducrng;

Vfln tii hdng h6a ven bi6n vd vi6n ducrng;

V6n t6i hdnh kh6ch etuong thriy nQi <tia;

Kho b6i vi luu git hdng h6a (Khdng bao gdm kinh doanh b6t dQng s6n);

Hopt dQng dich vu h5 trq tryc ti6p cho vdn tii duong b0, Chi tii5t:

Hopt tlQng li6n quan d6n vfln tei hanh kh5ch, dQng vpt hoflc hang h6a bing tluong bQ;

Hopt ttQng c6c b6n, bei 6 t6, di6m b6c x6p hang h6a;

may;

. Btic xi5p hing h6a

o Hoat dQng dlch vu h5 trq kh6c li6n quan <l6n v0n t6i, Chi tir5t:

- S6p xi5p ho4c t6 chirc c6c hopt <lQng vfln tii ducrng b0, duong biiSn;

- Giao nhfn hang h6a;

- Thu, ph6t c6c chimg tu v{n tii vd vfln iton;- Hopt ttQng cria dAi lf ldm tht tgc hii quan;

- Hopt <lQng cria cilc dqi lf ldm vfln tii hdng h6a <lucrng bi6n;- Hopt <lQng li6n quan kh6c nhu: bao g6i hdng h6a nhim mpc <lfch b6o v€ hdng h6a tr6n etirong

vfln chuyi5n, dd hing h6a, l6y m6u, can hdng h6a;

- Dich vu tlai lf tdu bi6n;- Dich vp dai $ vfln tii ttucmg bi6n;. Xey dpg nhd c6c lopi; XAy dgng c6ng trinh tludng sit va dulng bO;

. Xey dpg c6c c6ng trinh c6ng ich, Chi ti6t:- CLc ducrng l5ng vdi khoing c6ch dii, m4ng lu6i truyAn nlng lugng vi vi6n thdng;- CLc ducrng 5ng v6i khoing c6ch ddi mpng lucri truyOn n[ng lugng vd vi6n th6ng 6 thdnh phti;

- Cic c6ng trinh phg thuQc cria thdnh phi5;

. Xay dpg c6ng trinh k! thu0t ddn dpng kh6c, Chi tiiSt:

- Dulng thty, btSn c6ng vi c6c cdng trinh tr€n s6ng, circ chngdu lich, cria cting; Dflp vd <16;

- Xdy dyng ducrng him;- C6c c6ng viQc xAy d1mg kh6c khdng phii nhd nhu: C6c cdng trinh thiS thao ngodi trdi;o B6n bu6n 6 t6 vd xe c6 elQng co kh6c; Bio du0ng, stia chiia 6 tO vd xe c6 tlQng co khSc;o Ban phg ttng vd c6c bQ ph6n phU hg cria 6 t6 vi xe c6 dQng co kh5c, Chi tiiit:- Eai ly phU tung vd c5c b0 phfln phU trg cta 6 t6 vd xe c6 rlQng co khSc;- B6n 16 php tung vi c6c bQ phfn phs trg cria 6 td con (loai 12 ch6 ng6i trd xu6ng);- B5n bu6n phg tirng vi c6c b0 phfn php trg cira 6 t6 vd xe c6 dQng co kh6c;o 86o du0ng vi sria chta mO t6, xe m6y;o B6n php tung vi c6c b0 phfln phU trq cria m6 t6, xe miy;o Br{n 16 nhi6n liQu dQng co trong cfuc ciahdng chuyEn doanho Hoat tlQng cdn lai cria hopt ctQng kinh doanh kh6c cdn l4i chua dugc phAn vdo <l6u

Chi tiiSt: Xu6t nhfp khAu c6c m{t hdng COng ty kinh doanh; (D5i v6i c6c nginh ngh6 kintr doanh c6tli6u kiQn, Doanh nghiQp chi kinh doanh khi c6 <tri tti6u kiQn theo quy dinh cria ph6p luft).

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c6ne w cd pnAn vflru rAr ve xE'p oO xnr etnAo cAo cuA BAN rdnc cnu o6c 6i6p theo;

Hfi Aing qudn tr!Ho vit6n Chric vu Nea.v b6 nhiOm

Ong Vfi Nggc Son

6ng Tp M4nh Cuong6ng Vfi Thanh HiiOng LC Duy HiQp

Ong Biri TuAnNggcOng Phtng Vin Quang

Ban kifimsodt

Chri tichuy vlenuy vlenUy vi6nUy vi6nuy vlen

86 nhiQm ngdy86 nhipm ngdy

B6 nhiQm ngdy

B6 nhiQm ngdy86 nhiQm ngdy86 nhiQm ngdy

18 th6ng 9 ndm20lll8 th6ng 9 nilm201113 th6ng 1 1 n[m 2013

18 th6ng 9 ndm20lll8 th6ng 9 n[m 201 I18 thSng 9 ndm2Oll

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BiNguyCn ThiThanh Tf6ng Nguy6n Tudn Anh6ng D5 Thdnh DinhOng Phtng Dinh Phfic

Ban Tdng Gidm it6c

H9 vd t6n

ChricTru&ng ban

Tru&ng ban

Thanh vi6nThanh vi6n

b6 nhi nhi

nhi€m ngdy 10 th6ng 5 ndm20l6Mi6n nhiQm ngiry 25 thfung4ndm20l686 nhi€m ngdy 13 th6ng 11 n[m 2013

86 nhi6m ngiy 13 thing l1 n6m 2013

Chric

9ng fa Manh Cucrng

Ong Vfi Thanh HiiT6ns GiSm

Ph6 T6ng Girim tt6c

b6 nhiNgdy 16 th6ng 10 ndm20l4Ngdy 16 th6ng 10 nilm20l4

Dgi diQn theo ph6p luftNgudi <tai dien theo ph6p luft cria C6ng ty trong kj,vd cho di5n thdi <li6m lpp b6o c5o niy ld Ong TaManh Cucrng (b6 nhiQm ngdy 16 thring l0 ndrm2014).

Ki6m toin vi6nCOng ty TNHH Ki6m to6n vi Tu v6n A&C <td duo. c chi ttinh so6t x6t 86o c6o tai chinh hqp nh6t gifani6n dO 6 th6ng dAu cria nim tdi chinh ki5t thric ngdy 3l thring 12 ndm20l6 ciaTfp ctodn.

Trdch nhiQm cria Ban T6ng Gi6m d5cBan T6ng Gi6m d5c Cdng ty chlu tr6ch nhiQm lflp B6o c6o tii chinh hqp nh6t gita ni6n tlQ ph6n 6nhtrung thgc vd hqp lj tinh"hinh tdi chinh hqp nhAt gita ni6n t10, ki5t qui hopt ttQng kinh doanh hqrp nhStgita ni6n <lQ vi luu chuydn ti6n tQ hqp nhit giiia ni6n d0 cta Tfp dodn trong lcj,. Trong viQc lfp 86o c6otdi chinh hqp nhSt gita ni6n <tQ ndy, Ban T6ng GiSm dric phii:. Chgn lga c6c chinh s6ch k6 to6n thich hqp vd 6p dpng cic chinh s6ch niy mQt c6ch nhAt qu6n;. Thuc hi9n c6c xdt <lo6n vi c6c u6c tinh mQt cSch hqp ry vi th0n trgng;o N€u 16 c6c chuAn muc k5 toin 6p dgng cho Tpp dodn c6 du-o. c tuen thfi hay kh6ng vdtLt ch cic sai

lQch trqng ytiu ttfl ducv. c trinh bdy vn gial thich trong 86o c5o tdi chinh hqp nt At gifa ni6n d0;. Lap B6o c6o tdi chinh hqp nh6t giffa ni0n d0 tr€n co sd hopt dQng li6n tuc tru trudng hqp kh6ng th6

cho rang Tfp <todn se ti6p tUc hoat dQng li6n tpc;. Thi6t Qp vd thgc hiQn hQ th6ng kirim so5t nOi b0 mQt cSch hru hiQu nhim han cht5 rui ro c6 sai s6t

trqng y6u do gian l{n ho{c nhAm 6n hong vi6c lfp vd trinh bdy 86o c6o tdi chfnh hqp nh6t gitani6n tlQ.

Ban T6ng GiSm ctSc dim b6o c6c s6 k6 toan thfch hqp <lu-o. c luu gifl dAy dri <16 phnn enh tinh hinh tdichfnh cria Tflp doan vdi mric d0 chinh x6c hqp_ lti tai bdt ky thdi rliiSm nio vd c6c sti sSch ki5 to6n tuanthri chi5 <IQ kri to6n 5p dpng. Ban T6ng Gi6m d6c cflng chlu tr6ch nhi€m bio vQ an todn tdi sin cria T4pctodn vi do d6 tl6 thpc hiQn c6c biQn ph6p thich hqp dC ngln ch{n vd phSt hiQn c6c hdnh vi gian lfn vic6c vi phgm kh6c.

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Ban T6ng Girim d5c cam k6t de tuen tht c6c y6u ciu n6u tr6n trong viQc lfp B6o c6o tdi chinh hqp nh6tgifra ni6n tlQ.

PhG duyQt B6o c6o tii chinhBan Ti5ng Girim <t5c C6ng ty ph6 duygt 86o c6o tai chinh hqp nh6t gita ni6n dO dinh kdm. 86o c6o tdichinh hqp ntr6t gita ni6n ttQ <te phan 6nh trugg thyc vd hqp ry tinh hinh tdi chinh cria T4p tloan tai.thoidi6m ngdy 30 th6ng 6 n6m 2016, cflng nhu ktiiqui hopt <lQng kinh doanh vd tinh hinh luu chuy6n tidn tQ6 thang dAu cria nlm tdi chinh k6t thric ngdy 3l thang 12 ndm 2016, phir hqp vdi cic ChuAn muc K6toin ViQt Nam, Ch6 dO K6 to6n doanh nghiQp ViCt Nam vd c6c quy dfnh ph6p $ c6 li6n quan tl6n viQc

lflp vd trinh bdy 86o c6o tdi chfnh hqp nh6t giiia ni6n tlQ.

Ngiy 10 thrlng 8 nim 2016

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+BAKERTILLYA&C ?c0Nc rY rNHH rrirvr roAN vA rU v,{N WAUDITING AND CONSULTING CO., LTD. 7

S5: 37 9 I2O I6IBCTC-KTTV

sAo cAo soAr xnr rnONc rrN TAr cniNn crtlL NrtN oo

Kinh erri: cAc cO oOxc, ugr o6xc euAN TRI vA sAN r6Nc cr.q.Nr o6ccONc rv c6 puAN vAN rAr va xtp oO H,tr AN

Chring t6i dd thyc hiQn c6ng viQc soSt x6t 86o c6o tdi chinh hqp nt 6t gita ni6n d0 kdm theo cria C6ng

ty CO phAn Van tei vd Xiip dd Hai An (sau d6y gqi t6t le "COng W") vd c6c c6ng ty con (ggi chung ld

"Tfp doin"), dugc lpp ngdy 10 th6ng 8 n6m 2016, tir hang 08 di5n trang 52,bao g6m Bang cdn dOi k6

to6n hqp nh6t gita ni6n dQ t4i ngiy 30 thSng 6 ndm 20l6,Bito c6o k6t qu6 hopt ttQng kinh doanh hqp

nh6t gita ni6n <tQ, B5o c6o luu chuyi5n ti6n tQ hqp nhSt gita ni6n dQ 6 th6ng dAu cria nlm tdi chinh k6t

thric ngdy 31 th6ng 12 ndm2016 vitBin thuy6t minh 86o c6o tdi chfnh hqp nh6t gita ni6n <10.

Trrflch nhiQm cria Ban Tdng Gi6m tl5c

Ban T6ng GiSm diSc C6ng ty chlu trSch nhiQm vC tAp vd trinh bdy trung thpc vd hqp ly B5o c6o tai

chinh hqp nh6t gita ni6n dQ cria Tfp <loin theo c6c ChuAn muc K6 to6n Vi6t Nam, Chi5 d0 K6 to6n

doanh nghiQp ViQt Nam vd c6c quy <l!nh phSp lj c6 li6n quan <l6n viQc lfp vd trinh biy B5o c6o tai

chinh hqp nhSt gita ni6n ttQ vd chfu tr6ch nhi€m ve n6m so6t nQi b0 md Ban T6ng Gi6m d6c x6c tlinh

li cAn thiet dC tl6m b6o cho viQc lAp vi trinh biy 86o c6o tdi chinh hqp nh6t gita ni6n ttQ kh6ng c6 sai

s6t trgng yi5u do gian lfln ho6c nhAm 6n.

Trich nhiQm cia Ki6m toin vi6n

TrSch nhi6m cria chimg t6i li dua ra ki5t 1u0n vd B6o c6o tdi chinh hqp nh6t gifia ni6n <t0 dUa tr6n k6t

qu6 so6t x6t cia chirng t6i. Chring t6i ctd thgc hiQn c6ng viQc so6t x6t theo Chu6n mgc ViQt Nam vA hqp

d6ng dfch vp so6t x6t s6 24lO - So6t x6t th6ng tin tdi chinh giiia ni6n <tO do ki€m to6n vi6n <lQc lfp cria

don vf thUc hiQn.

C6ng viQc so6t xdt th6ng tin tdi chinh gifra ni6n <tQ bao g6m viQc thUc hien c6c cuQc ph6ng v6n, chri yi5u

ld phong vlin nhirng ngudi chiu tr6ch nhiQm v6 c6c v6n dA tdi chinh k6 to6n, vi thqrc hi€n thri tgc phdn

tich vd c5c thri tpc so6t x6t kh5c. MdJ cu6c so6t x6t vA co bin c6 phpm vi hgp hon mQt cuQc kii5m torin

tlugc thqc hiQn theo c6c ChuAn mgc Kii5m to6n ViQt Nam vd do vfy kh6ng cho ph6p chring t6i dpt du-o. c

sg dim b6o ring chring t6i sE nhfln bi6t <luqc tit cit cbc v6n aC trgng ytiu c6 th6 <luo. c ph6t hi6n trongm6t cuQc ki6m to5n. Theo ct6, chring t6i kh6ng dua ra y kii5n kitim to6n.

Headquarters :229Dong Khoi St., Dist.l, Ho Chi Minh CityTel: (84.8) 38 272 295 - Fax: (84.8) 38 272 300

Branch in Ha Noi :4O Giang Vo St., Dong Da Dist., Ha Noi City

Branch in Nha Trang : l8 Tran Khanh Du St., Nha Trang CityBranch in Can Tho : l62C/4 Tran Ngoc Que St.. Can Tho Citywww.a-c.com.vn

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f6t tu{n cfra Ki6m to6n viGn

C[n cri tr6n ki5t qui so6t x6t cria chring t6i, chtng t6i kh6ng thSy c6 v6n <16 gi khi6n chirng t6i cho rlngB5o c6o tdi chinh hqp nh6t gifra ni6n dO dinh kdm kh6ng phin 6nh trung thgc vd hqp l1i, tr6n c6c khfa

c4nh trgng yiSu, tinh hinh tai chinh hgrp nh6t cria Tfp ttoan tpi ngdy 30 th6ng 6 n[m 2016, clngnhu ki5t

qui hopt <tQng kinh doanh hqrp nh6t vd tinh hinh luu chuyi5n tidn tE hqp nh6t trong 6 th6ng diu cria n6m

tdi chinh ti5t thric ngiy 31 th6ng 12 ndm 2016, pht hqp v6i c6c ChuAn muc Ki5 to6n Vi$t Nam, Chii tlQ

Ki5 to6n doarh nghiQp ViQt Nam vd c5c quy ttinh ph6p lf c6 li6n quan di5n viQc lfp vd trinh bdy B6o c6o

tii chinh hqp nhAt gifra ni6n dQ.

Ph6 Gi6m iISc

SA Ciay CNDKHN kidm bdn:1409-2013-008-1

HeNQi, ngiy l0 th6ng 8 n[m 2016

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2. Cric khoan tucmg tlu<rng ti6n

IL Diu tu tii chinh ngin h4nl. Chrmg khorin kinh doanh

2- Dtr phdng gi6m gi6 chimg khorln kinh doanh

3. Diu tu niim giir di5n ngiy tl5o h4n

ITr. C{c khoin phii thu ngin h?nl. Phii thu ngin tran cria kh6ch hang

2. Tritrudc cho ngudi b6nng6nh4n3. Phdi thu nQi bQ ngen frqn

4. Ph6i thu theo ti6n dQ k6 hopch hqp d6ng x6y dpg5. Phii thu vO cho vay ngin hpn

6. Phii thu ng6n frqn khac

7. Dg phdng phii thu ng6n h4n kh6 ddi8. Tdi san thii5u chd xri g

IV. Iling tdn kho1 Hang t6n kho

2. Dp phdng gi6m gi6 hang tOn kho

V. Tii sin ngin hgn kh6cl. Chi phi tri tru6c ngiin h4n

2. Thuii gi6 tr! gia tdng rtucy. c kh6u tru3. Thu6 vi c6c khoin kh6c ph6i thu Nhi nudc4. Giao dich mua biin lpi tr6i phii5u Chinh phri5 Tei san ngiin h4n kh5c

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Sii tIAu nimsii cuiii t<y

308.766.884.897

203.414.616.671

37.377.823.824

166.036.792.847

67.145.110.442

61.s11.968.764

3.820.436.971-

2.101.77s:Jl;(289.073.612)_

30.980.895.081

30.980.89s.081

7.226.262.703

1.062.727.902

6.060.379.401

103.155.400

271.936.183.1s6

157.637.362.387

42.041.s26.771

11s.595.83s.616

28.171.316.193

28.171.376.193

v.3Y.4

V.5a

v.6

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ffi.616.690.213

63.640.8.sr.212

1.772.867.041-

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19.510.814.363

841.885.249

18.665.77$.714

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sAo cAo rer csfi.ur uQp mrAr c[Ia NmN oe6 thang dAu cria nlm tii chinh ktit thric ngdy 3l th6ng 12 ndm20l6

Bing c6n AOi n6 to6n hqp nndt gita ni0n tIQ (titip theo)

rAr sAx

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l. Phii thu ddi han criakh6ch hing2. T16tru6cchongudiban dnihan

3. V6n kinh doanh 6 iton vi tryc thuQc

4. PhiithunOib0dnihan5. Phii thu vd cho vay ddi hpn

6. Phii thu ddi han kh6c

7. Dr; phdng ph6i thu dni hAn kh6 ddi

II. Tii sin c6 Oinn

l. Tii s6n cO einn hiru hinhNguyAn gid

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III. Bdt tlQng sfrn tIAu tuNguy6n gi6

ci6 tri hao mdn lfly kiS

IV. Tei sin dO dang dii h4n

1. Chi phi s6n xu6t, kinh doanh dd dang ddi han

2. Chi phi xdy dpg co bdn dd dang

V. D6u tu tii chfnh dii h4n

l. DAu tu vdo c6ng ty con

2. EAu tu vdo c6ng ty li6n doanh, li€n k6t

3. DAutug6pv6nvdo donvf kh6c

4. Duphdng tliututdi chinh dni han

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VI. Tni sfrn dii hqn kh6c

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Me Thuy5ts5 minh

200

210

211

212

213

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221 V.9

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229

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231

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3.337.8s8.123

3.337.858.123

571.324.842.366

567.298.280.495

798.016.702.028

(230.718.421.533) _

4.026.561.871

6.754.627.885

(2.728.066.014)

7.903.04s.s67

7.903.045.567

25.128.801.402

20.127.934.902

5.000.866.s00

16.988.609.849

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18.662.3s1.100

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933.4s0.042.204 920.876.720.301

c6ne w cd pnAn vAu rAr vA xHp oO nAr anEia chi: Tdng 7, siS +S trieu ViQt Vuong, phuong Bii Thi Xudn, qufn Hai Bd Tnmg, HeNQi

sAo cAo rar cHiNs ugr NuAr crua NrcN p06 thring dAu cria n6m tdi chlnh kiSt thric ngiy 3 I thring 12 nim 2016

Bfrng cAn a5i # toin hqp nh6t gina ni6n tIQ (ti6p theo)

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4. Phai tre nguoi lao clQng

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158.s14.120.279

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610.744.888

12.099.715.836

6.727.140.563

3.220.011.634

18.985.137.985

47.389.992.915

2.648.342.710

18.146.331.647

90.604.520.000

117.845.250.899

400.604.907.781

167.671.267.935

44.509.475.172

383.606.600

14.856.003.290

20.581.260.986

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48.372.200.394

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90.604.520.000

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208.449.770.899 232.933.639.t46

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MEso 55 tliu nim

400

410 V.20

411

411a

41Lb

412

413

414

415

416

417

418

419

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422

429

430

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s66.486.151.026

s66.486.151.026

231.962.320.000

231.962.320.000

58.788.380.922

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l3 1 .730.070.809

138.215.002.77;

6s.994.677.830

72.220.324.941

8.361.406.524

520.271.812.520

s20.271.812.520

231.962.320.000

231.962.320.000

58.788.380.922

(2.s71.030.000)

82.722.070.50;

149.376.806.83;

28.289.s33.777

121.087.273.053

(6.736.041)

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vr.l 230.287.037.350

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88.114.904.340

vr.3 8.131.451.260

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1.904.323.735

1.46s.s83.802

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79.951.305.4E7

vI.6 s3.308.009

Yr.1 7s.748.833

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79.928.864.663

Y.l4 7.735.877.157

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246.833.335.695

246.833.335.695

1s2.766.79s.730

94.066.539.96s

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5.509.557.862

2.837.221.946

1231.4123ti7

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80.599.051.tt6

101.984.390

3.562.639.716

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77.138.396.s60

5.876.019.082

72.192.987.s06

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(6.790.s83.427)

1.904.323.73s

112.158.401.787

10.556.639.947

(2.809.578.888)

1.s93.753.943

(7.309.464.141)_

(2.489.7e0.01e)

(16.20s.0s 1.785)

(4.4r0.626.000)

77.138.396.560

30.343.901.074

488.716.084

2.110.724.435

(3.227.344.517)

2.837.221.946

109.691.615.5t2

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17.837.160.5M

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Ti6n vi tuong tluong tidn tliu k)

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NIm nay Nim trufc

(23.986.296.977)_ (39.s46.26s.421)-

(22.8s6.669.000) (23.441.869.000)

(46.842.96s.977) (62.988.134.421)

45.804.437.274 ss.869.769.956

1s7.637.362.387 77.0ffi.6fi.ffi

(27.182.9e0) 2M.337.632

v.1 203.414.616.671 133.162.758.236

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10 thring 8 ndm 2016

4 M4nh Cudmg

Brio cdo nay pluiti clugc clgc cilngvdi Bdn thuyiit minh Bdo cdo tdi chinh hqp ntuit gifra nian d6 14

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c6nc w cd pnAx vAn rAr vn xHp oO xAr nuDla chi: fang 7, s6 +S trigu'irigt Vo*g, phudng Bni Thi Xudn, quan Hai Bd Tnmg, thdnh ph6 Hd NOi

sAo cAo rar crimr ugr uHAr crUe NEN oQ6 thang dAu cria ntrm tdi chlnh ki5t thric ngdy 3l th6ng 12 ndm20l6Bf,n thuy6t minh 86o c6o tii chlnh hqp ntr6t giua ni6n dQ (tii5p theo)

T6n cdng ty Dia chi tru s0 chinh doanh chinh lc, lc, lcy ky

BAN TIruyET MrNIH BAo cAo rAr cniNH r{qp NnAr crtrA NrtN og6 thing dAu cria nim tiri chinh k6t thfc ngiy 31 thing 12 ndm20l6

DAC DTEM HOAT DQNG

Hinh thrfrc sO hiiu v6nC6ng ty C6 phdn VQn t6i vi Xl5p do Hei An (sau ddy ggi t6t ld "C6ng ty") le cdng ty c6 phAn.

Linh vgc kinh doanhLinh vlrc kinh doanh cria C6ng ty li dich vp.

Ngirnh ngn6 mnn doanhHo4t tlQng kinh doanh chinh cira C6ng ty ld: Cho thu6 bdi, b5c x6p hdng h6a cing bii5n, vin taibi€n.

Chu k) sin xudt, kinh doanh th6ng thudngChu lcj sin xu6t kinh doanh th6ng thulng cria C6ng ty kh6ng qu612 thring.

Cdu trric T$p tloirnTflp <loan Uao gOm C6ng ty mg vi 02 c6ng ty con chfu sy ki,5m so6t cria C6ng ty me. Toan b0 cricc6ng ty con ducy. c hqp nh6t trong 86o c6o tdi chinh hqp nh6t gita ni6n dQ ndy.

Thfing tin vi arti cdu trtc TQp itodnMua c6ng ty conTlong ky, Tflp dodn dd chuy6n tidn g6p v5n vdo Cdng ty TNHH Van tai Container Hai An voi stiti6n 18.804.520.000 \rND, 6i lQ v6n nim git t4i c6ng ty ndy tpi ngiy ktSt thric ky k6 to6n li69,13Yo.

5b. Danh sdch cdc COng ty con ihr.oc hqp nhdtTj'lQ quydn bi6u

Tf lQ lqi ich quy6t

Ho4t tlQng kinh 56 cu6i s6 aAu s5 cu6i s6 eAu

Tdng l, tda nhd H6i An,

congtyTNHHCang Km 2 ilucrng Dinh vi, cung c6p"dichH6i An phudng D6ng Hai

qufln HAi An, thanh pr,i w cing bi€n

HtiPhdng 100%Cdng ty TNHH VAn tai T6ng 5, tda nhd Hii An,Container Hai An G) Km 2 ttuong Dinh Vfl,

phuong D6ng Hai 2,quQn Hii An, thdnh ph6

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Hii Phdng Dich vp vQn tii 69,l3Yo 54,2Yo 57,75o/o 57,75yo

Cdng ty nim git 5},5yo quy6n biiSu quytSt t4rc tii5p t3i C6ng ty TNffiI Van tei Container H6i An vi7,25oA quydn bi6u quy6t gi6n ti6p th6ng qua C6ng ty TNItrI Dail! va fii5p vfln Hii An (ld c6ng tyli6n k€t cria C6ng ty TNHH C6ng Hii An).

Bdn thuyit minh nay ld nQt bQ phQn hqp thanh vd phdi ihqc ilgc cirng voi Btio crio tdi chinh hqp nfuit giiia niAn dQ 15

c6ne w cd pnAn vAu rlr vA xflp oO nlr ru,tDia chi: tang Z, s6 +S trieu ViQt Vuong, phudng Biri Thi Xudn, qufln Hai Bd Tnmg, thanh ph6 Ha NOi

sAo cAo rar crriNn HQp NHAr ctUe N$N o06 thring dAu cta n6m tdi chlnh k6t thric ngdy 3 I thbng 12 ndm 2016

Bin thuy6t minh 86o c6o tii chinh hgp ntr6t gifa ni6n tIQ (ti6p theo)

5c. Danh sdch ctic COng ty fiAn k& ifuqc phrtn tinh rrong Brio ctio tdi chinh hgp nhdt gifca niAn ctQ

theo phtong phrip vdn chrt s0 hftury le Tf lQ quyAn

phdn sd hitu bi6u quy6t

Ho4t ilgng kinh s6 cu6i s6 dAu 56 cu6i s6 aAu

T€n cdng ? . ?ia chi tru s0 chinh doanh chlnh lcy ki' lcy lcy

CQrg ty C6 phan Dich vq TAng 3 tda nhd Hai An,T6ng hqp Hii an fmiZ Auong Einh Vt,

phuong Ddng H6i 2,qufln Hni An, thdnh ph6HiiPhdng 36% 36% 20% 20%

Cd-ng ty TNHH Eai lf vd Tiing2 tda nhd Hai An,Tii5p vfn Hii An fm+Z AuUng Einh Vt,

phudmg D6ng H6i 2,qufn Hii An, thinh ph6HiiPhdng 50% 50% 50% 50%

Tuy6n n5 vO Xna ning so sdnh th6ng tin tr0n 86o c6o tii chinh hqp nh6tC6c si5 liQu tucrng img ctra kj,tru6c so sSnh <lucv. c v6i s5 tiCu cria ki'ndy.

7. Nhf,n viGn

T4i ngdy ttit thric kj kti to6n Tfp dodn c6 204 nh6n vi6n dang lim viQc tai c6c c6ng ty trong Tapttoin (s5 dAu nlm lil 194 nhdn vi6n).

rr. NAM TAr crfirlH, Dor{ vI TrtN TE sTIDVNG TRoNG xf roAN

NIm tdi chinhNim tdi chfnh cria Tap doan Uit aAu tu ngiy 01 th6ng 01 vd k6t thric vdo ngdy 31 th6ng 12 hangn5m.

Don vi tiAn tQ sr? dpng trong k6 to{nDcrn v! tidn tQ sri dpng trong kti todn li D6ng ViQt Nam (VND) do phin l6n c6c nghiQp vg du-o. c

thlrc hiQn bing ttcrn vi tiAn te \,rND.

crruAN Mr/c vA cnf EQ Kf roAN Ar ugxc

ch6 dO k6 to6n 6p dsngTfp ctoan 6p dpng c6c ChuAn muc K6 to6n Vi€t Nam, Chti dO Ki5 to6n doanh nghiQp ViQt Namdugc ban hanh theo Th6ng fi I62OO12O14/TT-BTC ngiry 22thingl2ndm20l4 hu6ng OAn Ctr6 0O

K6 to6n doanh nghiQp, Thdng 1r sd \OZ\2O14/TT-BTC ngity 22 thing ry ndm 2014 hu6ng d6n Qpvi trinh bdy 86o cao tai chinh hqp nhAt vi c6c th6ng tu khac hu6ng ddn thUc hiQn chudn mUc k6to6n cria BO Tdi chinh trong viQc lpp vi trinh bdy 86o c6o tai chinh hqp nh5t gifia ni6n dO.

Tuy6n bd vd viQc tufin thfr chuAn mgc k6 toin vi cn5 AE k5 todnBan T6ng GiSm d6c dim bio <td tudn thri y6u cAu cria c6c ChuAn muc Ki5 to6n ViQt Nam, Ch6 ctQ

Kti to6n doanh nghiQp ViQt Nam dugc ban hdnh theo Th6ng tu s6 ZOO|ZOI4ITT-BTC ngiry 22th6ng 12 nilm 2014, Th6ng nr s6 20212014/TT-BTC ngiry 22 thing 12 ndm 2014 cfing nhu c6cthdng tu kh6c hudng d5n thUc hiQn chuAn mgc ki5 to6n cta BO Tdi chfnh trong viQc lfp vi trinh bdyB5o c6o tdi chinh hgp nhAt gifia ni6n <tQ.

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Bdn thuyiit minh nay td n,$t bQ pfuin hqp thdnh vd phdi ttt^qc clgc citng voi Bdo cdo tdi chinh hqp nfuit giiia niAn dA t6

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c6ue w c6 pnAn vAn rrr vA xEp oO urr auDia chi: tang z, s6 +s trigu ViQt Vucrng, phulng Bni Thi Xudn, qu$n Hai BI Tnmg, thanh ph6 HA NOi

nAo cAo rer cniNn uep NHAI crUe NGN oQ6 thang ilAu cria ndm tdi chlnh ki5t thric ngdy 3 I th6ng 12 ndm 2016Bfrn thuy6t minh B6o c6o tii chinh hgp ntrdt gina ni6n iIQ (ti6p theo)

cAc cuixn sAcn xf roAN Ar nlnc

Co sO lfp 86o c6o tii chinh hgp nh6t86o c6o tdi chinh hqrp nh6t <tuqc lflp tr6n co sd kii torAn d6n tich (trir c6c th6ng tin li6n quan d6n c5c

lu6ng ti€n).

Co sO hqp nh6tB6o c6o tdi chinh hqp nh6t gita ni6n d0 bao gdm B6o c6o tai chinh gita ni6n d0 cria C6ng ty m9 vd86o c6o tii chinh giiia ni6n ttQ cria c6c cdng ty con. C6ng ty con ld tlon vi chiu sg kii5m so6t ctaC6ng ty m9. Su ki6m so6t tdn tai khi C6ng ty mQ cq khi nlng tr.uc ti6p hay gi6ytii5p chi phdi c5cchinh s6ch tdi chinh vi hopt <lQng cria c6ng ty con di5 thq tlu-o. c c6c 1gi ich kinh tr5 tir c6c hopt ctQng

ndy. Khi x6c tlinh quy6n ti6m soat c6 tintidtin quyQn bi6u.quy5t tiAm n[ng ph5t sinh tir c6c quyd;n

chgn mua ho[c c6c cdng cp ng vd c6ng cu vtSn c6 th6 chuy6n e6i ttrantr c6 phiriu ph6 thOng tpi ngdyki5t thtic lcy ki5 torin.

Ktit qui hopt itQng kinh doanh cria c6c c6ng ty con dugc mua lpi holc b6n di trong kj, tlugc trinhbdy trong 86o c6o k6t qu6 hopt itQng kinh doanh hqp nh6t gifia ni6n dQ tu ngdy mua ho{c cho tliinngiy b6n khoin dAu tu 6 c6ng ty con d6.

B5o c6o tdi chinh gita ni6n <10 cria cdng ty mg vi c5c cOng ty con st dpng ae hqp nhAt duo. c l4pcho cing mQt lcy kti todn vd 6p dpng c6c chinh s6ch ki5 torin thi5ng nh6t cho c6c giao dich vd sU ki€ncing lopi trong nhtng hoin cinh tuong ty. Trong truong hqp chinh s6ch kti to6n cria c6ng ty conkh5c v6i chinh s6ch kii toran 6p dpng th5ng nh6t trong Tflp doin thi B5o c6o tdi chinh cua c6ng ty

-.:.con sE c6 nhirng ili6u chinh thich hqrp tru6c khi sri dpng cho vipc lfp B5o c6o tii chffi hqp nhfltgita ni6n dQ.

Sd du c6c tdi khoan tr6n Bang cdn d5i kti to6n gita c6c c6ng ty trong cr)ng Tfp ctoan, c6c giao dichnQi bQ, c6c khoin lai nQi b6 chua thUc hiQn ph6t sinh tt c6c giao dich niy phii tlugc lo4i trir hointodn. C6c kho6n 16 chua thtrc hiQn ph6t sinh tir c6c giao dich nQi b0 cflng ducr. c lo4i bo tn) khi chiphi tpo n6n khoin t5 dO t<hOng thi5 thu h6i duqc

Lgi ich cria ci5 d6ng khdng ki6m so5t th6 hien phAn Ei hoac 15 trong ktit qui kinh doanh vd tii santhuAn cria g6ng ty con kh6ng ctugc nim gif b0ifflp doan vd du-o. c trinh bay O knoan mpc ri6ng tr6n86o c5o ki5t qun hopt <lQng kinh doanh ho-p nh6t gifta ni6n <lQ vd tr6n Bing cdn AOi t6 torin hqp nh6tgita ni6n <I0 (thuQc ph6n v5n chri s& hiiu). Lqi ich cria cO dOng kh6ng kitim so6t bao g6m gi6 hicrlc lgi ich cria cii d6ng kh6ng ki6m so6t t4i ngiy hqp nh6t kinh doanh ban <lAu vd phAn lgi ich criac6 aong khong ki6m ,Iat tro,igb,* oqrg;,1"'"6..'r,.ri sorrt"r.e iJ"gav-rrqp ;5; iirh doanh. C6ckho6n 16 ph6t sinh t4i c6ng ty con dugc ph0n b6 tuong r?ng v6i phdn s0 hftu cria c6 d6ng khdngkitim so6t, k6 ci hucrng hqp ;6 t5 AO ton trcyn ph6n sd [iru

"riu .O dOrg kh6ng kirim so5t trong tdi

sin thuAn cria c6ng ty con.

Cic giao dich bing ngoSi tQ

C6c giao dlch phSt sinh bing ngo4i tQ <Iu-o. c chuy6n d6i theo ty giltai ngiy ph6t sinh giao dich. 56du c6c khoan msc ti6n tQ c6 gi5c ngopi tQ tpi ngay ktSt thric fy tt toa, duqc quy OOi t[eo ty gi6 tqingiy ndy.

Ch6nh lQch ff gi6 phfut sinh trong kj,tu c5c giao dich blng ngoai tQ tluo. c ghi nhfn vio doanh thuho4t dQng tii chinh ho6c chi phi tii chinh. Ch6nh l€ch tI gi6 do d6nh gi6l4i c5c kho6n muc tiAn t0c6 g6c ngo4i tQ t4i ngdy ktit thric kj kii to6n sau khi bt ht ch6nh lpin teng vd ch6nh lQch gi6mdugc ghi nhfn vdo doanh thu hopt rtQng tdi chinh hoflc chi phf tii chinh.

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Bdn thuyiit minh nny h mlt bA pk n hqp thdnh vd phdi drryc dpc cilng voi Bdo cdo tdi chinh hqp nfuit gi&a ni€n itQ I7

coNG TY CO PHAN VAN TAM XEP DO HAI ANDfa chi: Tdng 7, s6 +S triqu ViQt Vuong, phudng Bti Thi Xudn, quQn Hai Bd Tnmg, thdnh ph6 He NOi

BAo cAo rAr criNn HQp NHAr crflA NrEN D06 thingttAu cria ntrm tdi chinh kiit thtc ngdy 3l thring 12 ndm20l6Bin thuy5t minh 86o c6o tii chinh hgp nn6t gifa niGn tIQ (tii5p theo)

Ty gilsir dpng <16 quy d6i c6c giao dich ph6t sinh bing ngopi tO h t'i gi6 giao dich thuc t6 tai thdidi6m ph6t sinh giao d!ch. Tj, gia giuo diih thuc t6 d5i v6i c6c giao dlch bnng ngopi tQ dusc x6c

dlnh nhu sau:

. oi5i v6i hqp ddng mua brln ngopi tQ (hqp ddng mua br{n ngopi tQ giao ngay, lqp ddng kj'han,hq,p d6ng tuong lai, hqp d6ng quy6n chgn, hqp ddng noan AOi): ty eillclt ktit trong hqp il6ngmua, b6n ngo4i tQ gita Tfp dodn vd ngdn hang.

. Otii v6i ng phii thu: tS, gii tS, giir 6r,.a ngopi t€ cta ngdn hdng thuong mpi noi T0p ttoan chittinh kh6ch hing thanh torln tpi thdi di6m giao dich ph6t sinh.

. Otii v6i ng phii tr6: ty ei6ty gi6b6nngopi tQ cria ng6n hang thuong mpi noi Tfp ttoan du ki6ngiao dich tai thdi ditlm giao dich ph6t sinh.

. o6i v6i c6c giao dich mua sim tii san ho[c c6c khoin chi phi dugc thanh to6n ngay bing ngo4itQ fthdng qua c6c tdi khoan ph6i tri): tj'gi6 mua ngopi tQ cria ngfln hang thuong mpi noi Tfpdoin thyc hiQn thanh to6n.

T! gi|sri dpng aC Aanfr gillqi sr5 du c6c khoin mqc tiAn tp cO gtic ngopi tQ t4i ngdy t<i5t tfuic ty t<6

to6n dugc x6c dinh theo nguyOn tic sau:

. Oi5i vdi c6c khoin ngopi tQ grli ngdn hing: f! gi6 mua ngo4i tQ cria ngdn hing noi T{p <Ioan mdtdi khoin ngopi tQ.

. Oi5i v6i c6c khoin mgc tiAn tQ c6 g5c ngopi tQ <lu<r. c phin lopi li tii sin kh6c: fj' gi6 mua ngopitQ ctaNgdn hdng T{p doan thudng xuy6n c6 giao dich.

. otii vdi c5c khoin mpc tiAn tQ c6 g5c ngopi tQ du-o. c ph6n loai ld nq phii tril: ty gilbin ngoai @

criaNgdn hing Tfp doan thulng xuy6n c6 giao dich.

Tidn vi cdc khof,n tucrng rluong ti6nTi€n bao gdm ti6n m[t vd ti6n grii ngdn hdng kh6ng k] han. C6c khoin tuong duong ti6n li crlckhoiLn dAu ru ngin h4n c6 thdi han ihu trOi WrOng qu6 3 thSng k6 tir ngny <lAu tu, c6 khi nlngchuyCn O6l a6 dang thdnh mQt luqng tidn x5c dinh vnkndng c6 rui ro trong viQc chuytin e6i ttranfrti6n tai thdi di6m b6o c5o.

Cdc khoin dAu tu tii chinhCric khodn ctdu u vdo cilng ty fiAn kdtC6ng ty li6n ki5t ld doanh nghiQp md Tfp ctoan c6 aqh hucrng d6ng kC nluqg kh6ng c6 quyen ki6mso5t tliii voi c5c chinh s6ch tdi chinh vd hopt tlQng. Anh hu&ng ttdng k6 th6 hien & quydn tham giavdo viQc dua ra cic quy6t dinh vA chfnh s6ch tii chinh vd hopt dQng cria doanh nghiQp nh{n dAu tunhrmg kh6ng kii5m soSt c6c chinh s6ch ndy.

C5c khoan <16u tu vdLo c6c c6ng ty li6n ki5t duo. c ghi nh4n theo phucrng ph6p vdn chri sd hiru. Theocl6, khoin clAu tu vdo c6ng ty li6n k6t duqc the hien tr6n 86o c6o tdi chinh hgp nh6t gita ni6n itQtheo chi phi dAu tu ban dAu vi <Ii6u chinh cho cic thay <l6i trong ph6n lqi fch tr6n tii sin thuAn criac6ng ty li6n ki5t sau ngdy <lAu tu. Ni5u lqi ich cta Tfp <toan trong khoin l5 cria c6ng ty fien ki5t lcyn

hcrn hoflc bing gi6 trf ghi si5 cria kho6n <tAu tu thi gii tri kho6n diu tu ttuo. c trinh bdy tr6n B6o c6otdi chinh hqp nh6t gifia ni6n <tQ ld bing kh6ng tru khi Tfp doan c6 c5c nghia 1u thUc hiQn thanhto6n thay cho c6ng ty li6n ktit.

86o c6o tdi chinh cta cdng ty li6n k6t duo. c lfp cing kj. k6 to6n v6i 86o c5o tdi chinh hqp nh6tgita ni6n tlQ cria T{p dodn. Khi chfnh sich ki5 to6n cria cdng ty li6n ktit kh6c v6i chinh s6ch ki5 toan6p dsng th5ng nh6t trong Tfp dodn thi 86o c5o tdi chinh cira c6ng ty li6n ktit sc c6 nhtng ili6uchinh thich hqp tru6c khi str dpng cho vigc lfp 86o c6o tdi chinh hqp nh6t gita ni6n <lQ.

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Bdn thttyiit minh nay ld mQt bQ phin hqp thAilh vd phai ilrryc d7c citng voi Bdo ctio tii chfnh hqp ntuit gifta niAn dQ 18

coNG TY CO PHAN VAN TAr VA XEP DO HAr ANDia chi: T6ng 7, s6 +S trigu Vipt Vuong, phudng Biri Thi Xudn, qufln Hai Bd Tnmg, thanh ph6 Ha NOi

BAO CAO TAI CHINH HOP NHAT GIUA NIEN DQ6 thang tlAu cria n[m tdi chinh k6t thtc ngdy 3l th6ng 12 ndm20l6Bin thuy6t minh 86o c6o tii chinh hgp nn6t gina ni6n tIQ (ti6p theo)

C5c khoan lei, 16 chua thgc hiQn ph6t sinh tu c6c giao dlch v6i c6c c6ng ty li6n ktit duqc loai trutuong img v6i phAn thuQc vd fAp ttodn khi lfp 86o c6o tdi chinh hqp nh6t giua ni6n d0.

Ctic khortn ddu tr vdo cbng cy vdn cfia rton v! khricDiu tu vio c6ng cp v5n ctia tlcrn vi kh6c bao gdm c6c khoin dAu tu c6ng cp vtin nhtmg Tfp ttoan

kh6ng c6 quyAn ki6m so6t, tt6ng ki6m so6t ho{c c6 anh hu&ng dang kC eOi vOi b6n dugc dAu tu.

C6c khoin <lAu tu vio c6ng cp vtin cria ilon vi kh6c dugc ghi nhfn ban ctAu theo giit g6c, bao g6m

gi6 mua ho[c khoin g6p v-6n cQng c6c chi phi tryc tii5p li6n quan di5n hopt t1Qng ddu tu. CO tuc vdlgi nhufln cria c6c l$ trudc khi khoan dAu tu dugc mua tlugc hpch to6n giim gi| tri cria chinhkho6n ttiu tu d6. C6 tirc vd lqi nhufn cria c6c kj, sau khi khoin dAu tu dugc mua duqc ghi nhandoanh thu. C6 tuc ttugc nhpn bing c6 phiiSu chi dugc theo ddi sO luqng c6 phi6u tdng th6m, kh6ngg[i nhfn gi6 tri c6 phi6u nhfn dugc.

Dy phdng t6n th6t cho c6c khoin ddu tu vdo c6ng cp v6n cria ilcrn v! khSc <tugc trich lfp nhu sau:

. Dtii vdi khoin tliu tu vio ci5 phitiu ni6m yi5t ho6c gi6 tri hqp ry khoan dAu tu du-o. c x6c dinh tinc6y, viQc lflp dU phdng dga tr6n gi6 tri thi truong cria c6 phi6u.

. p5i v6i khoan dAu tu kh6ng xic <t!nh tluo. c gi6 tri hqp lj tpi thdi di6m b6o c6o, viQc l0p duphdng <tucr. c thgc hiQn cin ctl vdo khoin 15 cfra b6n <tugc dAu tu v6i mric trich lflp bing ch6nhl6ch gifia v6n g6p thpc tti cria c6c b6n t4i tton vi kh5c vi vtin chri sd hftu thgc c6 nhdn voi ty l0

,Ag6p v6n cria Tdp dodn so v6i t6ng s6 v6n g6p thpc tG cira c6c b6n tai <tcrn vi khic.

Ting, gi6m sti dy phdng t6n th6t <lAu tu vdo c6ng cp vi5n cria don vi kh6c c6n phii trfch l$p tai ngiyt6t thric lc! kti torin dugc ghi nhfn vdo chi phi tdi chfnh.

Cdc khoin phii thuC6c khoin nq phii thu dugc trinh biy theo gi6 tri ghi sO tnl di c6c khoin d1r phdng phii thu kh6ddi.

ViQc ph6n lo4i c6c kho6n phii thu ld phii thu kh6ch hing vd phii thu kh6c tlugc thuc hiQn theonguy6n tic sau:

o Phii thu cria kh6ch hing phin 6nh chc khoin phii thu mang tinh ch6t thuong mai ph6t sinh tugiao dlch c6 tinh chit mua - b6n gifa Tfp tlodn vd ngudi mua li don vi dQc lflp vdi Tflp dodn,bao gdm cbchckhoan phii thu vC tidn brin hdng xu6t kh6u riy th6c cho iton vi khic.

r PhAi thu kh6c ph6n 6nh c5c khoin ph6i thu kh6ng c6 tinh thuong mpi, kh6ng li6n quan dt5n

giao dich mua - brin.

Dy phdng phii thu kh6 ddi ctuo. c lflp cho tirng kho6n nq phii thu kh6 cloi c[n cri vio tu6i ng qu6hpn cria c5c kho6n ng ho{c dU kitin mirc t6n thSt c6 th6 xiy ra, cp th6 nhu sau:. pi5i v6i ng phii thu qui han thanh to6n:

- 30% gi|tri aOi vOi khoin nq ph6i thu qu6 han tt tr6n 6 th6ng di5n dudi 1 n6m.- 50% giiltri a5i vOi khoan ng ph6i thu qu6 hpn tu 1 nlm it6n du6i 2 ndm.- 70% giiltri A5i vOi khoin nq phii thu qu6 hpn tir 2 ndmd6n du6i 3 ndm.- lOO% ei|tri OOi vOi khoin nq phii thu qu6 hpn tu 3 n[m trd l6n.

. Oi5i vdi nq-phii thu chua qu6 hpn thanh to6n nhtmg kh6 c6 khi n[ng thu hdi: cln cri vdo dr,r

kii5n mric t6n th6t ai5 hp dpphdng.

TIng, gi6m sti du du phdng nq phii thu kh6 ddi c6n phii trich lfp tpi ngdy krit thflc k] k6 to6n tlugcghi nhfln vdo chi phf quin ly doanh nghiQp.

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Bdn thuyit minh ndy ld mil bA phin hqp thhfit vd phai ttngc d\c cingvoi Bdo aio tdi chinh hqp nfuit gitia niAn atS t9

c6ruc w cd pnAn vAn rAr vA xE'p oO nAr nr,rDia chi: tdngl, s6 +S frieu ViQt Vuong, phudng BUi Thi Xuhn, quQn Hai Bd Tnmg, thdnh ph6 Ha NOisAo cAo rer crhuurop mrAr crUa NIEN oO6 th6ng ilAu cria ndm tdi chinh k6t thric ngdy 3l th6ng 12 ndm20l6Bin thuy6t minh B6o c6o tii chlnh hgp nh6t gifia ni6n tIQ (ti6p theo)

Hirng tdn khoHing tdn kho tlugc ghi nhan theo gi5 th6p hon giira giitgrSc vd gi|trithuAn c6 thr5 thgc hiQn tlugc.

Gi5 gtic hdng t6n kho du-o. c x6c tllnh OOi vOi nguy6n vat lieu, hing h6a: bao g6m chi phi mua vdcic chi phi li6n quan tr.uc ti6p kh6c phSt sinh di5 c6 dugc hdng tdn kho 6 dia di6m vd trpng th6i hiQn

tai.

Gi6 xu6t kho tlugc tinh theo phuong ph6p nhfp trudc, xu6t trudc vd clugc hpch torln theo phuongphSp k6 khai thulng xuy6n. Ri6ng AtSi vOi nhi6n liQu xuSt dtng cho tdu tlugc tinh theo phuongphSp binh qudn gia quydn tung hn nhflp xu6t.

Gi6 tri thuAn c6 th6 thgc hipn <lugc li gi6 b6n u6c tinh cta hang t6n kho trong kj, sin xu6t, kinhdoanh binh thudng tru chi phi u6c tinh dC hoin thinh vd chi phi udc tinh cfln thii5t cho viQc ti6u thUchring.

Du.phdng gi6m gi6 hang t6n kho dugc l6p cho tring mflt hdng tdn kho c6 giiL g6c lcrn hon gi6 fithuAn c6 thii thgc hiQn duqc. Ting, gi6m si5 du dU phdng gihm gi6 hdng tdn kho cAn ph6i trich lQp

t4i ngdy ttit ttrric k! kti to6n etuqc ghi nhfn vio gi6 v6n nang Uan.

Chi phi tri trufcChi phi tri trudc bao g6m c6c chi phi thlrc t6 Ae pnat sinh nhtmg c6 li6n quan disn kiit qua no4ttQng s6n xu6t kinh doanh cria nhi6u kj kti to6n. Chiphi trhtrubc cira Tflp doin bao gdm c6c chi phfsau:

COng cy, dyng cqt

C6c c6ng cp, dpng cp tl6 dua vdo srl dpng du-o. c phan bO vio chi phi theo phuong ph6p ttuong thingv6i thdi gian ph6n b6 khOng qu6 3 n5m.

Chiph{ sfta chiba tdi s,rtn cd AinltChi phi stra ch-fra tai s6n ph6t sinh mQt l6n c6 gi6 tri lon dugc ph6n b6 vio chi phf theo phuongph6p ctucmg thing trong 3 nim.

Tii sfln thuG ho4t tlQngThu6 tdi sin ducv. c ph6n lopi le thu6 hopt dQng niiu phAn l6n rui ro vd lgi ich gin li€n v6i quydn sdhfu tdi sin thuQc v6 ngudi cho thu6. Chi phi thu6 hopt <lQng du-o. c phin 6nh vdo chi phi tt eophucrng ph6p ducrng thlng cho su6t thdi hpn thu6 tdi sin, kh6ng phg thuQc vdo phuong thric thanhto6n ti6n thu6.

Tii sfln c5 airn hiiu hinhTii sin cO Ainfr hiru hinh <Iuqc thiS hiQn theo nguy6n gi6 tru hao mdn lfly ki5. Nguy6n gi6 tdi sin ci5dinh hfru hinh bao gdm toin bQ cic chi phi ma f6p dodn phni b6 ra ct6

"O Aoq"lai sin cti <tinh tinh

d6n thoi tti6m ctua tdi san d6 vio trqngthii sEn sdng str dgng. C5c chi phi ph6t sinh sau ghi nhfnban dAu chi clugc Shi tang nguy6n gia iai sin c6 Ainn ni5u

"i" "f,i phi ndychic chin hm teng tqi ictr

kinh t6 trong tucrng lai do sri dgng tdi sin <16. C6c chi phf ph6t sinh kh6ng th6a mdn di6u kiQn tr6nttu-o. c ghi nhfn li chi phi sin xu6t, kinh doanh trong kj,.

Khi tdi s6n cii <tinh hiru hinh <tugc b6n hay thanh l;f, nguydn gi6 vd gi5 trf hao mdn lfiy ki5 du-o. c x6asr5 vi l6i, 15 ph6t sinh do thanh lf duo. c ghi nhfln vdo mu ,rrOp rruy

"[i pt i trong kj,.

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Bdn thuyiit minh ndy td m1t b0 pluin hqp thdnh vd phdi Aqc ilqc cimg toi BtSo ctio tdi chinh hqp nfuit gitra nian dQ 20

coNG w co PHAN VAN TAr VA XEP DO HAr ANDia chi: Tdng7,s6 +S triQu ViQt Vuong, phulng Bti Thi Xudn, qufn Hai Bi Tnmg, thenh ph6 Hd NOi

eAo cAo TAI CHINH HQP NHAT GIUA NIEN EQ6 th6ng dAu cria n[m tdi chinh ki5t thric ngdy 31 th6ng 12ndm20l6Bin thuy6t minh B6o c6o tii chfnh hgp ntr6t gita ni6n tIQ (ti6p theo)

Tdi sin cO dintr hfru hinh duqc kh6u hao theo phucrng ph6p <lucrng thing dga tr6n thoi gian hfru

dpng u6c tinh. S5 nim khAu hao cria c6c lopi tdi sin cO Ainn hfru hinh nhu sau:

Loai tdi sin ci5 dinhNhi crla, vflt kiiSn trfcM6y m6c vdthi6t bi

56 nlm8-205-10

Phuong tiQn vfln tii, truydn din 6-8

Thi6t bi, dsng cp quan $ 5-8

Tdi sin cr5 dinh kh6c 5

11. Tii sin c6 Ainn v6 hinhTdi sin cO Aint v6 hinh <luo. c thti hiQn theo nguyEn gi6 trir hao mdn lfiy kti.

Nguy6n gi6 tdi san cti dinh v6 hinh bao gdm todn bO c6c chi phi mi Tfp tloan phii b6 ra dti c6<lugc tdi sin ct5 <linh tinh dtin thcyi tti6m dua tdi sin d6 vdo trang th6i sin sang srl dgng. Chi phl li6nquan <ti5n tii s6n c5 einn v6 hinh ph6t sinh sau khi ghi nhfn ban dAu <tuqc ghi nhpn ld chi phi-saniu6t, tcinh doanh trong kj,tru khi c6c chi phi ndy gan f6n v6i mQt tdi san c5 Ainn v6 hinh cu thiS vdldm ting lqi ich kinh t6 tir c6c tii sin niy.

Khi tei s6n cti dinh v6 hinh ttugc b6n hay thanh ly, nguy6n gi6 vd ei|tri hao mdn lfiy kii duo. c x6as6 vd l6i, l5 ph6t sinh do thanh lj duo. c ghi nhfn vdo thu nhflp hay chi phi trong kj'.

Tii san cO dintr v6 hinh cria Tgp tlodn bao gdm:

Quyin sft dqtng itdtQuydn sri dpng d6t ta toen b0 c6c chi phi thuc tii Tfp eloin d[ chi ra c6 li6n quan tr.uc titip toi Arit sud}ng, bao. g6m: ti6n chi ra dii c6 quy6n sir dgng <I6i, chi phi.cho ddn bir, giii ph6ng mflt bing, san

l6p mat bing, lQ phi tru6c ba... Quy6n srl dpng <t6t duo. c kh6u hao theo phuong ph6p iluong thlngtrong 35 n6m.

Chrong trinh phdn mim mdy tinhC.trjntrili6n quan tl6n c6c chuong trinh phAn mdm m5y tfnh kh6ng phii h mOt b0 phfn gin ttit vOiphin cimg c6 li€n quan du-o. c vi5n ho6. Nguy6n gi6 cin phAn m6m m5y tinh li toan bQ c6c chi phimd Tpp ctoan <t[ chi ra tinh <t6n thdi ttii5m dua phAn mAm vdo sti dpng. Phdn m6m m6y tinh tlugckh6u hao theo phuong ph6p <tuong thing trong 3 n[m.

Chi phi xAy dqng co bfln d& dangChi phi x6y dpg c<v bin dd dang phan 6nh c6c chi phi li6n quan tr.uc tii5p @ao gdm ci chi phi lflivay c6 li6n quan phn hqp v6i chinh s6ch ki5 to6n cria Tfp tlodn) cltin c5c tdi sin dang trong qu6 trinhxdy d1mg, m6y m6c thiiit bi <lang lip d{t d6 phpc vg cho mpc dich sin *u6t, cho thu6 vd qu6n lycfing nhu chi phi li6n quan d6n viQc sria chta tdi s6n ci5 Oinfr dang thuc hiQn. C5c tdi san ndy ttu-o. cghi nhfn theo gi6 gi5c vd kh6ng dugc tfnh kh6u hao.

Hqp ddng hgp t6c kinh doanhHogt itQng kinh doanh iting ki6m sodtTflp ttoin ghi nhfln tr6n B6o c6o tdi chinh hqp nh6t gita ni6n <10 c6c hqp d6ng hqp tr[c kinh doanhdu6i hinh thrlc hopt ctQng kinh doanh d6ng ki6m so6t cdc nQi dung sau:o Gi6 tritei san md T0p dodn hiQn s0 hiru.o Cic khoin nq phii hi md T4p itodn ph6i grinh chiu.o Doanh thu dugc chia tt viQc brln hang h6a hoflc cung c6p dich vp cta li6n doanh.o CLc khoan chi phi ph6i grinh chiu.

12.

13.

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Ban thuytit minh nAy h m1t bO ptuin hqp thdnh vd phii duqc ilqc cimg voi Btio cdo tdi chinh hqp nfuit giiia niAn dS 21

c6r,rc w cd pnAu vAru rAr vA xEp oO nnr rurDia chi: Tdng7, s5 +S frieu ViQt Vuong, phudng Biri Thi Xu6n, qufln Hai Bd Tnmg, thenh ph6 HA NOieAo cAo rer qriNn ugr rvuAr crUa NGN oQ6 thring dAu cria ndm tdi chinh k6t thric ngdy 3l thring 12 n6m20l6Bin thuy6t minh B6o cdo tii chinh hqp ntr6t gina niOn tIQ (tii5p theo)

14. Cic khofln ng phiitr6 vir chi phi phfli triC6c khoan ng phii tr6 vi chi phi phii tri duo. c ghi nhfn cho s5 tiAn phii trn trong tuong lai li6nquan <l6n hing. h6a vd dich v.u d5 nhfln dugc. Chi phi phii tri dugc ghi nhfn dya tr6n c6c u6c tinhhqp ly vO s6 ti6n phii tri.

ViQc phdn lopi c6c.khoin ph6i tri ld phii tri ngudi br{n, chi phf ph6i tri vd phii tri kh5c dugc thgchi6n theo nguy6n t6c sau:

o Phii tri ngudi b5n phin inh cfuc khoin ph6i tri mang tinh chAt thuong mai ph6t sinh tu giaodich mua hdng h6a, dich vp, tii s6n vd ngudi b6n ld dcrn vi tl$c lfp v6i Tfp dodn, bao gdm cic6c khoin ph6i tri khi nhfp khAu th6ng qua ngudi nhfn riy thic.

. thj phi phii tr6,phin inh cdc khoan phii tri cho hdng h6a, dfch vu cl6 nh6n dugc tir ngudi b6nhoflc ilf, c_ung cdp cho ngudi mua nhrmg chua chi tri do chua c6 h6a <Icyn ho{c chua <tri hd sqtdi liQu kl5 to6n vd c6c khoin phhi trh cLo ngudi lao dQng ve ti6n luong nghi ph6p, c6c khodnchi phi s6n xuAt, kinh doanh phei trfch tru6c.

o Phii tri kh6c phan 6nh c6c kho6n ph6i tri kh6ng c6 tinh thuong mai, kh6ng li6n quan d6n giaodich mua, b6n, cung cdp hang h6a dlch vu.

C6c khoin ng phii tri vd chi phi phii tri clu-o. c phdn lo4i ngin hpn vd ddi h4n tr6n Bing cdn AOi ti5torin hqp nh6t giua ni6n ttQ crn cf theo ky han c-dn lai tai ngay k6t thric lc! k6 to6n.

Cdc khoin dy phdng phfli triC6c kho6n dg phdng <tgoc ghi nh4n khi TOp ttodn c6 nghia w ng hiQn tai (nghia w ph6p lf hoicnghiavp li6n tl6i) do k6t qui t& mQt s1r ki6 de xey ra,1igc thanh torin nghia ru ,q nay

"o th.i .e

d6n d6n sy gi6m srit vG nhirng lqi fch kinh t6 vd gi5 tri cira nghia vu ng aO cO ttrti ttuqc uoc tinh mQtc6ch dSng tin cfly.

V5n chfr s& hfruVdn gdp cfia chfi sO hfruVdn g6p cria chri s& hfru <tugc ghi nhfn theo sti vi5n thgc t6 <I5 g6p cria c6 d6ng cria C6ng ty.

Thfing dtvdn c6 phinThang du vtin q6 p\An iluo. c ghi nhfln theo s6 ch6nh lQch gita gilphirthdnh vi mQnh gi6 c6 phitiu

9ipl6,,l?"h l6n ilAu.ho6:.ph6lhinh b6.sung., ch€nh"lpch gita gi6 tiliphdthdnh vi gii!ti1si5 sSchcria cO phi€u qu! vd cdu phdn-v6n ctia trdi phi6u chuyiSn AOi ruri 116o hpn. Chi phf tryc tiiip li6n quantl6n viQc phrit hanh bti sung c6 phi6u vi t6i phSt hinh ci5 phi6u qu! du-o. c ghi giam tf,6rg au uOn cOphdn.

CO phi6u quf i

Khi mua lai c6 phi6u do COng ty .ph6t hdnh, khoin tiAn tri bao gdm cit chc chi phi li6n quan ddngiao dich du<r. c ghi nh$n ld c6 phi6u qu! vi duo. c phin 6nh h m6ikhoan gi6m tmtrong nO, chri iOhirur Khi thi phitt hinh, ch6nh lQch giFa gi|tii ph6t hanh vd gi6 sti s6ch c.ia c6 phiriu qu! dugc ghivdo kho6n mpc "Th{ng du v6n c6 phdn".

Ph0n phSi lqi nhugnLqi nhuan sau thu6 thu nhfp doanh nghiQp clugc ph6n pfrdi cho cO d6ng sau khi <ld trich lflp c6c qu!theo Di6u lQ cria Cdng ty cfing nhu.a" qry dinfi cria^phip luft vd dd"rtuqc Dai hQi Adng

"6 O6"i

ph6 duyQt.

ViQc phdn pfrOi tqi nhufn cho.c6 tl6ng dugc cdn nhic clrin c6c khoin mpc phi tidn tQ nim trong loinhufn sau thuiS chua ph6n ph6i c6 th5anh huong d6n ludng ti6n vd kh6'nang chi tr6 c6 tuc nhu l6i

15.

16.

17.

Bdn thuyit minh nay ld mQt bQ phQn hgp thdnh vd phdi iluqc itpc cilng voi Bdo cdo tdi chinh hqp nfuit giira ni1n dQ 22

c6ne w c6 pnAru vfln rAr vA xEp oO xAr nr,rDia chi: Tdng 7, s6 +5 trigu ViQt Vuong, phudng Bti Thi Xu6n, quQn Hai Bd Tnmg, thanh ph6 He NOi

sAo cAo rer criNn HQp NHAr crUa NmN p06 thangdAu ctra nim tdi chlnh ki5t thric ngiy 3l th6ng 12 ndm20l6Bin thuy6t minh 86o c{o t}i chinh hqp ntr6t gifia ni6n tIQ (tiiip theo)

do <ilffi gi|laitai sin mang tti g6p vtin, ldi do d6nh gillqi c6c kho6n mgc tidn tQ, c6c c6ng cg tiichinh vd c6c khoin mgc phi tidn tQ kh6c.

C6 tuc ttugc ghi nhpn li nq phii tre khi duo. c Dpi hQi ddng cO d6ng ph6 duyQt.

18. Ghi nhfn doanh thu vi thu nhfpDoanh tha bdn hdng horiDoanh thu brin hang h6a du-o. c ghi nhfln khi <l6ng th&i th6a m6n c6c diAu kiQn sau:

. Tap doan dd dfl chuy6n giao phdn lon rui ro vd lgi ich gin lidn voi quydn sd htru hang h6a chongudi mua.

. Tap doan d5 kh6ng cdn nlm gift quy6n quan lf hdng h6a nhu ngudi s& hiru hdng h6a ho{cquy6n kitim so6t hdng h6a.

o Doanh thu du-o. c x6c ttlnh tuong O5i cnic chfn. Khi hqp ddng quy tllnh ngudi mua du-o. c quydntri lai hdng h6a d6 mua theo nhirng diAu ki€n cp thii, doanh thu chi duo. c ghi nhfln khi nht'ng<ti6u kiQn cp th6 il6 khdng cdn tdn t4i vi ngudi mua kh6ng tlugc quy6n tri l4i hang h6a (tnrtrucvng hqp khdch hdng c6 quydn trhlai hang h6a dudi hinh thric d6i hi tIC 6y hdng h6a, dichv9 kh6c).

. TAp dodn di d5 ho6c sE thu tlugc lgi ich kinh ti5 tu giao dich brin hang.o X6c ilinh ttuqc chi phf li6n quan d5n giao dich b6n hdng.

Doanh thu cung cdp dich vqt

Doanh thu cung c6p dich v.u dugc ghi nhfln khi ddng thdi thda mdn c6c di6u kiQn sau:

o Doanh thu dugc x6c <linh tuong A6i cnac cnen. rcri hqp d6ng quy dlnh ngudi mua duo. c quy6ntrq lai dich vg dd mua theo nhtng <tiAu kiQn c1r thi5, doanh thu chi <tu-o. c ghi nhan khi nhimgdidu kiQn cu th6 d6 kh6ng cdn t6n tai vd ngudi mua kh6ng dugc quy6n tri lai dich w d[ cung

Acap.

. Tap dodn dd rld ho{c sE thu du-o. c lgi ich kinh tii tu giao dich cung cAp dich vu d6.o X6c ctinh itugc phAn cdng viQc d5 hoan thanh vdo thdi tliiSm b6o c6o.o X6c tlinh duo. c chi phi phet sinh cho giao dich vi chi phi di5 hoAn thinh giao dich cung c6p dich

vg <16.

Trudng hqp dlch vg ducr. c thUc hiQn trong nhiAu kj,thi doanh thu <Iugc ghi nhfln trong kj, du-o. c c[ncrl vio kiSt qui phin c6ng viQc <td hoin thdnh vdo ngdy k6t tnric k! k6 to6n.

-.,tTrcN NITidn Hi ctucr. c ghi nhdn tr6n co sd thdi gian vd lai su6t thUc t6 tung ky.

-.,1 .lrrcn Don quyenTiAn bin quy6n <tuqc ghi nhfn tr6n co s0 ddn tich phir hqp v6i hqp ddng chuyiSn giao bin quydn.

Cd nnc vd lqi nhuQn ctuqc chiaCO tuc vd lgi nhufn dugc chia dugc ghi nhfln khi Tflp <lodn dd duo. c quy6n nhfln c6 tfc hodc loinhu{n t} viOc g6p v5n. CO tuc ttugc nhfn bAng cO phii5u chi <Iuo. c theo d6i sti luqng c6 phi6u tdngth6m, khdng ghi nhfn gi6 tri c6 phi6u nhfn duqc.

19. Chi phi tli vayChi phi <ti vay bao gdm hi ti6n vay vi cic chi phi khSc ph6t sinh li6n quan tr.uc titip d6n c6c khoinvay. Chi phi tti vay <tuqc ghi nhfln vdo chi phi khi ph6t sinh.

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Bdn thuydt minh ndy ta m,t bO pkin hqp thdnh vd phdi ifuqc dTc cilng voi Brio ctio tdi chinh hqp nfuit giiia ni€n dS Z3

cOnc rv cd pnAr vflru rAr vA xHp oO nAr ntDia chi: tang Z, s6 +S trigu ViQt Vuong, phudng Biri Thi Xudn, qufln Hai Bd Tnmg, thanh ph6 Ha NOi

sAo cAo rer cnimr Hep NHAr crUa NIEN oQ6 thang ttAu cria n6m tdi chlnh k6t thric ngdy 3l th6ng 12 ndm20l6Bin thuy6t minh B6o c6o tli chinh hqp ntr6t gita ni6n tIQ (ti6p theo)

20. C6c khofln chi phiChi phf ld nhirng khoan ldm giim lqi ich kinh t6 duo. c ghi nhfln tai thdi <ti6m giao dlch ph6t sinhholc khi c6 khi nlng tucrng A5i ctric chin sE ph6t sinh trong tucrng lai kh6ng phdn biQt <15 chi ti6nhay chua.

C6c kho6n chi phi vd khoan doanh thu do n6 t4o ra phii tlu-o. c ghi nhan <ldng thdi theo nguy6n t6cpht hqp. Trong trulng hqp nguy6n t6c phn hgp xung dQt vdi nguydn tfc thfln trgng, chi phi dugcghi nhpn c6n crl vdo bin ch6t vi quy dlnh cia cilc chuAn mgc kti to6n d6 dim b6o ph6n 6nh giaodich mQt c6ch trung th1rc, hqp ly.

Thu6 thu nhflp doanh nghiQpChi,phi thuti thu nh4p doanh nghiQp ld thu6 thu nhfp hiQn hdnh, dugc tfnh dUa tr6n thu nhgp tinhthuti. Thu nhfp tinh thuti ch6nh lQch so v6i lgi nhufn kt5 to6n ld do <lidu chinh c6c khoan ch6nh lpchtam thoi gifra thu6 vd ki5 tor[n, c6c chi phf kh6ng <lu-o. c tr] cfing nhu didu chinh c6c khoin thu nhflpkh6ng phii chiu thui5 vi c6c khoin l5 duo. c chuy6n.

BGn IiGn quanC6c b6n dugc coi ld li6n quan n6u mQt b6n c6 khi ndng ki6m so6t hoflc c6 6nh hudng dreng tC d6ivdi b6n kia trong viQc ra quyiSt einn c5c chinh s6ch tdi chinh vd hopt <lQng. C6c b6n cflng duo. c xemld b6n li6n quan n6u cirng chiu sU kitim so6t chung hay chiu anh huong <t6ng ke chung.

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86o cio theo bQ phflnBQ.phfn theo linh.v.uc kinh -do-h ld mQt phAn c6 thi5 x6c dinh ri6ng biQt tham gia vio qu6 trinh sanxu6t ho{c cung c6p sin phAm, dich vu vd c6 rrii ro vd lgi ich kinh t6 khac v6i c6c b0 phfln kinhdoanh khdc.

B0 phan theo khu v.uc ttia $ ld mQt phAn c6 thiS x5c <Iinh ri6ng biQt tham gia vio qu6 trinh san xu6tho{c cung c6p sin phAm, dich vU trong phpm vi mQt m6i trucrng kinh ti5 cU th6 vn c6 rui ro vd lgiich kinh tii kh6c vli cdc bQ phfn kinh dbanh trong c6c m6i trucrng kinh t6 kh6c.

Th6ng tin bQ phfln tlugc lflp vd trinh biy phn hqp v6i chinh s6ch kt5 toin 6p dung cho vi6c l6p vdtrinh bdy 86o c5o tai chinh hqp nh6t giiia ni6n <10 cria Tfp <loin.

24. C6ng cg tdri chinhTdi s,fin tdi chinhViQc ph0n lopi c5c tii sin tdi chinh ndy phg thuQc vdo bin ch6t vd mpc clich cria tdi san tdi chfnh vdttu-o. c quytit tlinh tai thdi <ti6m ghi nhfln ban dAu. C6c tdi san tii chinh cria Tfp dodn tiAn vi c6ckhoan tuong ducrng ti6n, c6c kh96n phii thu khSch hdng, ph6i thu kh5c, c6c c6ng cp tdi chinh duo. cni6m yr5t vd kh6ng dugc ni6m yi5t.

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"5" khoin phei tr6 kh6i.

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mQt thoi ttii5m.

TIIONG TIN BO SI,NG CTIo CAC KIIoAN MUC TRiNII BAY TRoNG BANG CAN O6Trf roAn HgP NHAr cnIA NrtN De

Ti6n vi cic khoin tuong tluong ti6n

v.

1.

1

tIJtI

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C6c khoin tuong ctucrng ti6n (idn gui ngdn hdngc6 k) hqn giic kh6ng qwi 3 thdng)

c0ng

s5 cuSi t<y

69s.357.82236.682.466.002

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2a.

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Ddu*vdo cfing ty fiAn kdts6 cu6i tyLgi nhufln

ph6t sinh sauGi6 e6c nsiy dAu tu COne

56 tIAu nimLgi nhu$n

ph6t sinh sauGi6 e5c neiy iIAu tu C0ne

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5.000.000.000 13.468.571.33318.468.571.333 5.000.000.00011.874.868.74916.874.868.749

6.000.000.00014.127.934.90220.127.934.902 6.000.000.00012.662.351.10018.662.3s1.100

TNHH.Eai lfvd Ti6p v6nHai An (ii)

c0ng

(r)Theo Gi6y chimg nhfn <t6ng kf kinh doanh vit gily <Inng kf thui5 s5 0201275526 ngiy 13 thdng 10ndm 2014 do Sd ki5 hoach vd DAu tu thinh pfr-5 Hai f[Ong c6p, C6ng ty <IAu to iao COng ry-C6phAn Dich vu Tong hqp Hii An (trudc day h c6ng t! c'6- phAn- rji.n ,u uang hai nas;1.000.000.000 \rND, tuong <luong 20%v6ndi,iu lQ. Dfnthdi <ti6m 31 thing12 ndm2014,C6ng tyde ddu tu dt 1.000.000.000 VND tuong du<rng 20yo v6n<ti6u lQ.

Bdn tlatyit mtnh noy ld nQt bQ pkin hgp thinh vd phdi cttrgc dgc citng voi Brio ctio tdi chinh hqp ntkit gi&a nian itQ 25

cOr,rc w c6 pnAru vAn rAr vA xEp oO nAr nnrDia chi: fdngl, sti +S frieu ViQt Vuong, phudng Bti lti Xu6n, quQn Hai Bd Tnmg, thanh ph6 Ha NOi

sAo cAo rar cuiruurQp NHAI crUa NIEN oQ6 thang <lAu cria n6m tdi chinh ki5t thric ngdy 3l th6ng 12 ndm20l6Bin thuy6t minh B6o c6o tii chlnh hqp ntr6t giOa ni6n iIQ (tii5p theo)

Theo Gi6y chimg nhfln rl6ng hj kinh doanh vi gi6y <I6ng hj thur5 sd 0201244461ngdy 01 thring 3

ndm2012 do SO ki5 hopch va OAu tu thinh pl5 Uai Phdng cAp, C6ng ty <Iiu tu vio COng ty TNHHDpi $ vi Tiiip vfln Hii An 5.000.000.000 \rND, tuong tlucrng 50% vdn <Ii6u lQ. T4i ngdy 31 thSng

72 ndm20l4 Cdngty <Ia dAu tu 5.000.000.000 \rND, tuong duong 50% v6ndi6u le.

Gi6 tri phAn sd hiru cria Tfp ttodn tqi circ c6ng ty li6n kt5t nhu sau:

Gi6 tri phAn Phin lfri C6 trfrc,lqirA nri, Oa" rrol" t6 tio"g nhu{n du-o. c'chia Gi6 tri phin

nlm lc.v i.org't<Y s& hiiu cudi kiCgns ty C6 phin DlchT6ng hqp Hii AnCtug ty TNHH Dai ljTi6p vfn Hii Anc0ng

vu

va

1.787.482.351 66.881.218 (195.000.000) 1.6s9.363.569

t6.874.868.749 3.s93.702.s84 (2.000.000.000) 18.468.s7r.333

18.662.351.100 3.660.583.802 __(2.$.0qq{qE 20.127.934.902

Iinh hinh hoqt atQng cila cdc cdng ty hAn kdtC5c c6ng ty li6n ki5t ilang hopt ttQng kinh doanh binhtru6c.

Giao dichvdi cdc c6ng ty liAn k€tC5c giao dlch trgng yiSu gita Tpp dodn vli citc c6ng ty

COng ty.TNHH Dgi t!,vd Tidp vQn Hdi An (Dgi$,vd TiAp vQn HdiAn)Cung c6p dich ru khai th6c thic tdu cho Dai lli vdTi6p v4n HiiAnCung c6p dich vu khai th6c th6c cing cho Dpi lfvd Ti6p vfln Hii AnDai l9 vi Titip vfln Hii An cung c6p dich vu khaithhc cingPhii thu ve lqi nhuan duo. c chia tri Eai lf vn Ti6pv0n Hii An

COng ty CQ nhin Dlch vqr TOng hqp Hrti An(Dlchvqt TOng hqp HdiAn)Cung c6p dich vu khai th6c th6c cing cho Dich vgT6ng hqp Hii AnB6n hdng cho Dich vu T6ng hqp HAi AnDich vU T6ng hqp Hei An cung c6p dlch v.u khaith6c cingDich vu T6ng hqp Hei An cung c6p dlch vp khaithSc cing (giem phi)Dich ru T6ng hqp Hii An cung c6p dich vu khaith5c tduPhii thu vC c,i tuc duo. c chia tir Dich vu T6ng hqpHii An

thuhng, kh6ng c6 thay d6i l6n so vdi nim

H6n kt5t nhu sau:

Luf k6 tir tliu nim d5n cuiii t Y nayNim nay Nim tnnfrc

\a\

ilItil

7.993.244.404

tt7.62r.000

2.000.000.000

32.500.000

694.364.579

4.884.664.258

19s.000.000

7.t14.389.2r9

69.829.290

15.440.641

1.500.000.000

1.101.358.384

5.433.717.554

2.734.s60

654.050.000

120.000.000

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.t I

,t

Bdn thttyit mint noy b mQt bQ phQn hqp thdnh vd phdi ctngc ttgc cttng voi Btio ctio tdi chinh hqp nhiit giiia niAn itQ 26

cOnc w cd pnAn vflr rrr vA xEp oO uAr aruDfa chi: Tdng7, s6 4S tripu ViQt Vuong, phulng Brii Thi Xu6n, quQn Hai Bd Tnmg, thenh ph6 Ha NOieAo cAo rer cHimr Hop NHAr crUa NffiN p06 thang dAu cria nlm tii chinh k6t thric ngdy 31 thring 12ndm20l6Bf,n thuy6t minh B6o cdo tii chinh hgp ntr6t giUa niOn rIQ (tii5p theo)

2b. Ddu tu gdp vdn vdo iton v! khric

C6ng ty TNHH Van tei vdi DpiVfln tii Da Phuong ThricC6ng ty C6 phAn Cung imgDich vu K! thuQt Hang hiiC6ngty C6 pfran V[UC

c0ne

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ry s.ooo.ooo.ooo

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864.000

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Phii thu ngin h4n cfra kh6ch hingsd cuSi tcy

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C6ng ty TNHH Van tai vi Dai g Vfln tii Eaphucrng thrlcChi nh6nh C6ng ty TNHH Vfn tii vd Dai ly Vantii Da phuong thric tpi Hii PhdngCOng ty TNHH Dai ly vd Ti6p vfn Hii AnC6ng ty CO phan Hing hii Nam DucrngC6ng ty C6 phAn Dich vu t6ng hqp Hai AnC6ng ty C6 phin Hei MinhPhdi thu cric khttch hdng khdcChi nhrinh C6ng ty C6 phin Giao nhfn VAn taiNgopi thucrng tai Hni PhdngPendulum Express Lines Pte LtdC6c kh6ch hdng kh6c

c0ng 61.511.968.764

gi6 ni6m y6t do chua c6

Sd tliu nlm2.693.808.792

584.400.000

r97.495.000

158.700.000

171.907.561

142.358.4r3

1.141.878.593

293.061.750

4.007.475

60.947.042.420

9.377.07r.r905.761.83s.s39

45.808.135.691

63.640.851.212

2.560.358.614

1.390.200.000

4.300.000

227.400.000

3tt.948.026

61.274.563

459.256.050

10.649.100

1.330.875

35.000.000

59.000.000

s8.951.610.150

t0.424.4t5.4814.4t2.6t2.907

44.tt4.srt.762

Bdn thuyi* miih nay ld mSt bQ plaln hqp thdnh vd phdi itttoc ttoc cilng y6i Bdo ctio tdi chinh hqp nhiit giira ni€n d0 27

c6ue w cd pnAn vfln rAr ve xEp pO nAr nnDia chi: Tdng 7, s5 +5 tripu Viet Vuong, phudng Bti Thi Xu6n, qufln Hai Bd Tnmg, thenh ph6 Ha NOi

eAo cAo rar cHfNH HQp NHAr crUeNrEN o06 thang dAu cria n6m tdi chlnh kiSt thric ngdy 3l thang 12ndm20l6Bin thuy6t minh B6o c6o tii chinh hgp ntr6t gita ni6n tIQ (tii5p theo)

Tri tru0c cho nguci b6n ngin hgn

Trrt mrthc cho cdc bdn fiAn quanTrd trmftc cho ngrdi bdn khdcC6ng ty C6 phen 86 t6ng Vinaconex Phan VfiT6ng Cdng ty 86o dim An toan Hang Hii MiAnBIcCOng ty C6 phAn Du lich vd TiiSp thi giao th6ngvfln tii ViQt Nam - Vietravel chi nhr{nh Hii Phdng

Man Diesel and Turbo Singapore Pte LtdForkliltcenter Rental B.VC6c nhi cung ciip kh6c

c0ng

s5 cuiii tq}

3.820.436.971

239.222.508

778.224.000

1.601.693.481

L121.898.89979.398.083

3.820.436.971

S5 tliu nlm

1.772.867.041

1.364.220.000

239.222.508

169.424.s33

;lI

5.

5uPhf,i thu khdc

Phdi thu ngiin hgn khdc

Phdi thu cdc bdn lidn quanPhdi thu ctic td chitc vd crinhiln khdcDoanh thu tam tinh chua xuAth6a don

I ren lal du thu

Klf cugc, ky qu}T4m imgC6c khoin phii thu ngin hpnkhdc

c0ne

sii cu6i t<y

Gi6 tri Du phdne

1.772.867.041

55 ttiu nam

Gi6 t4 DU phdng

1.509.465.572

r.142.993.034243.251.354102.705.000

20.516.184

2.101.778.319

1.349.s83.100

298.t46.639120.970.005

164.382.909

168,695.666

2.101.778.319 1.509.465.572

5b. Phdithuddihgnkhdc

Ph,rti thu ctic bdn lidn quanPhdi thu cric 6 chftc vd crinhdn khdcKlf cu-o. c, ky quY

c0ng

^a r.. .so cuor Ky

Gi6 tri DuphdnsSd tliu nlm

Gi6 tri Du phdne

3.337.858.123

3.337.858.t233.336.908.123

3.336.908.1,23

3.337.858.r23 3.336.908.123

Bdn thuyit minh nny b nAt b0 pkin hgp thinh vd phii cluqc ilpc cilng yoi Bdo aio tdi chinh hW nfuit giiia niAn d0 28

c6ne w cd pnAru vAn rAr vA xEp oO unr nnDia chi: tAng 7, s6 +S trigu ViQt Vuong, phulng Bti Thi Xudn, qugn Hai Bd Tnmg, thanh ph6 He NOisAo cAo rer cuhur sqp NnAr cnleNffiN oQ6 thdngdAu cria n6m tdi chinh k6t thric ngdy 3l th6ng 12 nirn2Ol6Bin thuy6t minh 86o c6o tii chfnh hgp ntr6t gifa ni6n dQ (ti6p theo)

Nqxfus6 cu6i tY

Thdi gianou6 han Gi6 s6c

S5 tl0u nxm

Thdi gian Gi6 tr!c6ou6 han Gi6 e6c tn6 tnu ndi

Gi6 tr!c6the thu hdi

Cdc bAn fiAn quan

Cdc td chftc vd cd nhfinkhticC6ng ty TNHH Van TaiHung Thlnh - phdi thu 3 ndmcung cdp dich ruCOng ty TNHII VAn taiThuong M4i Hoang Gia- 3 nlmphii thu cung c6p dich vsC6ng ty CP B4ch DAng 5- Phii thu ti6n cung c6p

Sii ttiu nam

Trich lfp dg phdng b6 sung

Hoan nhfp dg phdng

s5 cu6i ty

7. Hirng tdn kho

Nguy6n liQu, vflt li€uC6ng cp, dpng cp

cOng

413.313.612 124.240.000

65.089.486

99.744.126

448.153.612 141.660.000

3 ndm 65.089.486

3 nim 99.744.126

.#r'*H 4.84o.ooo 2.420.000dich vu

C6ng tyPhai thudich vu

c0ng

TNFIH K.N.V - -. . ,I'r t tu l oen 248.480.000 r24.z4o.oootlen cung tuP dodi2nu-

Ki niy306.493.6t2

(17.420.000)

289.073.612

278.480.000 139.240.000

448.153.612 141.660.000

Ki tnrfc115.383.528

488.716.084

604.099.612

55 dAu nimGi6 g5c Drl phdng

27.897.464.t93273.852.000

Tir I d6nducri 2 n[m

413.313.612 124.240.000

Tinh hinh bir5n <lQng du phdng nq phii thu kh6 <tdi ngin hpn nhu sau:

^^ .<. , .so cuor l(y

Gi6 edc Du phdne

4.s/

ul

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30.653.861.261

327.033.820

30.980.895.081 28.171.316.193

8. Chi phi tri trudc8a, Chi phi tr,fi tru6c ngiin hgn

86o hi6m chd ph6n b6Cdng cp dpng cg

C6c chi phi tr6 trudc ngin hpn kh6c

c0ng

th. Chiphitrdtrrdc ddi hgn

Chi phi sria chta thi6t biChi phi l6n dd tiuCdng cp dpng cp

C6c chi phi tri tru6c ddi hpn kh6c

c0ng

s5 cudi try86s.664.676

r87.263.226

9.800.000

1.062.727.902

s5 cuSi xy2.904.156.s45

13.597.538.t574s7.998.668

28.916.479

16.988.609.849

Sd tliu nim2.772.92r.6876.940.067.232

170.443.t8716.556.255

794.8

841.885.249

Bdn thuydt mtuh nay ld mQt bf phtin hqp thdnh vd phii tlrryc ilgc cilngroi Btio ctio tdi chinh hqp nluit gifta niAn il1

9.899.988.361

c6nc ry cd pnAn vAu rAr vA xEp oO nAr anDia chi: tang 7, s6 +S trigu ViQt Vuong, phudng Bid Thi Xudn, qu$n Hai Bd Tnmg, thanh ph5 Ha NOi

sAo cAo rAr crfNu Hep NHAr crUe NIEN og6 th6ng ttiu cria ntrm tdi chinh ki5t thric ngdy 3l th6ng 12 ndm20l6Bf,n thuy6t minh 86o c6o tii chinh hqp ntr6t gita ni6n tIQ (ti6p theo)

9. Tii sin cd Opn hiiu hinh

Nhi c&a, v$tki6n trric

Nguy6n gi656 clAu nam 1-99.103.152.320

TIng do muamdiThanh ly, nhuqngban

Thi6t bi,Mdy m6c vir Phuong tiQn vfn dgng cg quin

thi6t bi tii, truydn din ly

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16.739.934.0s9 1.496.887.200 44.4s4.s45

AIal san co.linh kh6c COng

63.636.364 779.973.143.531

18.281.275.804

(237.717.307)Q37.717.307)27 4.686.87 1.977 322.s90.028.611 1.573.012.7 56 63.636.364 798.016.7 02.028^r. r., .

so cuor Ky

Trong d6:

Ei kh6u hao hi5t

nhrmg v6n cdn sridung

Chd thanh l)t

Gi6 trihao mdn56 tlAu nam

Kh6u hao nongk,Thanh br, nhuqngb6n

Ph6n loai laisii cudi ty

Gi6 tr!cdn lqiSii tl6u nam^, r.. ,s0 cuor Ky

Trong d6:Tqmthoi chua sridung

Dang chdthanhti

199.103.152.320

68.038.329.282

6.439.541.394

30.829.s86.166

16.553.629.3t4

(21s.077.s66)(r64.040.048)

47.004.097.866

1.486.921.847

t.248.123.985 53.714.562

100.465.934 6.363.636

2:624.226.977

193.160.011.740

37.773.487.3s9

(21s.077.s66)

457.605.455 679.699.67s

92990257.745

14.673.487.081

164.040.048

7 4.477.870.67 6 107.827.784.87 4 1.348.s89.919 60.078.198 230.7t8.O1.s33

r31.064.823.038 164.9s6.680.173 290.501.272.552 280.434.226 9.92r.802 586.813.131.791

124.625.281.644 166.859.087.103 27s.s8s.930.74s 224.422.837 3.ss8.166 s67.298.280.49s

tvtQJ sQ tdi san c5 Ointr hiru hinh c6 gi6tri cdn lpi theo si5 s6ch D 515.963.890.435 VND di du-o.c

thti ch6p O6 aam bio cho c6c khoin vay cria ng0n hing.

d

c

il

)..,1

\

4si!l'li\0\

Bdn thuyA minh ndy ld mQt bQ pkin hqp thdnh vd phdi rhtgc ctqc cilng vdi Bdo aio tdi chinh hgp nhh gifta nien dO 30

c6ne w cd pnAn vfln rlr vA xflp oO nar ar,rDia chi: Tang 7, s6 +5 tri6u ViQt Vuong, phuong Bni Thi Xu6n, qufln Hai Bd Tnmg, thdnh ph5 He NOisAo cAo rer criNn Hep NHAr crCra NEN oQ6 th6ng dAu cria n[m tdi chinh ki5t thric ngdy 3l th6ng 12ndm20l6Bf,n thuy5t minh 86o cdo tii chlnh hqp ntr6t gita ni6n tIQ (ti6p theo)

10. Tii sf,n c5 Oinn v6 hinh

Nguy6n gi6Si5 dAu namMua trong kj,s6 cu5i try

Trong il6:Dd kh6u hao h6t nhung vin cdn sri dpng

Gi6 t4 hao mdnSi5 dAu namKh6u hao trong kj'^t r.. .so cuor Ky

Gi6 tri cdn I4iS5 <lAu nam

s5 cudi tyTrong d6:Tpm thoi kh6ng srl dgngEang chd thanh lf

11. Chi phix6ydqng cobin dOdang

Bin quydn,bing sing ch6 COng

Quy6n sfr dgngaAt

4.945.0t5.236 906.954.649 5.851.969.885902.6s8.000 902.658.000

4.945.015.236 1.809.612.649 6.754.627.885

1.685.073.405

70.643.076831.375.105 2.516.448.510

t40.974.428 21t.6t7.5041.755.716.481 972.349.s33 2.728.066.014

3.259.941.831 75.579.544 3.335.521.375

3.189.298.755 837.263.116 4.026.561.871

Mua sim tdi sincO ainnXdy dUng co bandd dang

Sria chta l6n tAisan c6 aintc0ng

56 tIAu nrmChi phi phdtsinh trong ki

14.342.419.8s5 5.875.252.647

4.798.452.913 960.742.900

2.750.897.127 10.153.856.822

21.891.769.895 16.989.8s2.369

K5t chuy6n viotiri sin c5 alnn K6t ctruy6n

trong kJ. giem S5 cu5i try

(14.342.419.855) s.87s.2s2.647

(4;797.0s9.404) (s53.045.500) 409.090.90e

(11.286.051.938) 1.618.702.011

_@.r3e.472 2seI111.819422.41D _1203.04s.s67

12. Phf,i tri nguoi bin ngin h4n

Phrti tufi ctic b€n lidn quanC6ng ty C6 phAn Ddu tu vd Vfln tei Hei HdC6ng ty C6 phdn Dich vp T6ng ho,p Hei AnChi nh6nh C6ng ty TNHH Vfln t6i vd Dpi I vflnt6i Da phuong thric tai H6i PhdngCgrg

-ry C6 phAn Transimex (tru6c d6y ld C6ng ty

C6 phdn Transimex-SaiGon)C6ng ty TNHH Dpi lf vn Tii5p vfn Hii AnPhdi trd cdc nhd cung cdp khdcCOng ty Li6n doanh Ph6t hi6n tiiSp vpn si5 1

South Horisons International Petroleum(S)pte LtdC6c nhd cung c6p khSc

c0ng

s5 cudi tri5.453.595.371

820.670.720

1.885.265.716

15.035.000

2.732.623.93s43.233.106.730

9.245.964.t8411.791.394.381

22.195.748.165

48.686.702.101

S5 tliu nrm2.359.985.416

227.554.205

2.t00.971.211

29.700.000

1.760.000

42.149.489.7s6

8.357.137.092

7.634.737.98t26.rs7.614.683

I

)

i

44.509.47s.172

Bdn thuyiit minh ndy td m1t bO phdn hqp thanh vd phoi &rgc clpc cirng vdi Bdo ctio tii chinh hqp nhiit giiia nian tlQ 31

4^tr^

CONG TY CO PHAN VAN TAT VA XEP DO HAI ANDia chi: Tiing7, s6 +S tripu Viet Vuong, phulng Bii Thi Xudn, qufln Hai Bd Tnmg, thdnh ph6 Ha NOiBAo CAo TAI CHINH HOP NHAT GICIANIEN DO6 thingilAu cria n6m tii chinh k6t thric ngdy 3l th6ng 12 ndm20l6Bin thuy5t minh 86o c6o tii chinh hqp ntr6t gita ni6n iIQ (tii5p theo)

13. Nguli mua trfr tidn tru6c ngin h4n

Trd trrdc crta cdc b€n fiAn quanC6ngty C6 phan Hii MinhTrd trutc crta cdc khdch hdng khticC6ng ty TNHH T29Cdng ty C6 phAn Hang Hii Sdi GdnA.P.Moller-Maersk A/SC6c kh6ch hing kh6c

c0ng

14. Thu6 vi cdc khoin phf,i nQp Nhir nufcSii tIAu nam

Phii n6n Ph6ithu

610.744.888 383.606.600

S5 oh6t sinh trons ki ^| r., .JO CUO! Ky

S5 nhf,i n6n S5 da thuc n6o Phii n6n Phii thu

s5 cudi try

610.744.888

447.236.988

163.s07.900

56 tliu nnm26.900.000

26.900.000

356.706.600

93.4t7.00077.300.000

185.989.600

Thuis GTGThang b6n nQitliaThui5 GTGThang nh$pknAu

Thui5 xu6t,nhQp khdu

ThuiS thu nhflpdoanhnghiQp 13.462.283.751

fnui5 ttru nh4pc5 nhdn 1.272.926.512TiAn thue d6t 120.793.027

4,.lnue Dao vem6i truong

C6c lopi thu6

2.037.688.297 (2,037 .688.297)

1.779.s80 (1.779.580)

3.15s.400 328.368 (328.368)

12.299.900.41 0 (l 6.20s.0s 1.785)

3.130.r38.s83 (r.960.481.63s)

139.399.237 Q60.192264)

3.155.400

9.657.t32.376 100.000.000

2.442.583.460

10.000.000 (r0.000.000)ldr6c

c0ng 14.8s6.003.290 3.15s.!00 17.619234.47s A0.47s.s21.92' 12.099.715.836 103. 155.400

Thud gid tr! gia tdngC6c c6ng ty trong Tfp ttoin nQp thuiS gi6 tr! gia tlng theo phucmg ph6p kh6u trir. ThuiS su6t thui5 gi6tri giating nhu sau:

Xiip dO cho c5c tdu nu6c ngoii, cu6c bi6n, cu6c tau chpy nu6c ngoiiCung c6p nu6c nggtC6c hopt <lQng vfn tii, x6p dd kh6c

Thud xudt, nhQp khduT{p <toin kC khai vd nQp theo th6ng b6o cta H6i quan.

Thud thu nhQp doanh nghi.Op

0%

5%

t0%

1.A

:tc.H

t'

1

,c\

Hopt clQng khai th6c cing cria C6ng ty dugc hu&ng thu6 su6t uu <Idi 10%o trongthdi hpn mudi limndm (15 nlm),tt ndmdAu doanh nehiQp c6 doanh thu tr) hopt tlQng <lugc hu&ng uu d6i thu6 (n[m2011) theo Di6m 3 phAn B, di6m 13 va AiCm 6 mpc II phAn H Th6ng tu 130/20-08/TT-BTC do B0Tdi chinh ban hdnh ngiry 26 thing 12 nlm 2008.

Bdn thttytit mtnh nay ld nQt bQ ptuin hqp thdnh vd phii cfuqc itpc cimg voi Btio cao tdi chinh hqp nluit giiia niAn dO 32

c6nc w cd pnAn vAt rAr vA xEp oO nAr nruDia chi: Tdng .7, s6 45 rrigu vigt vuong, phudng Biri rhi Xu6n, qugn Hai Bd rnmg, thanh ph6 Ha NOisAo cAo rer cHimr Hgp NHAr crUe NIEN pO '

6 thdngdAy cria n[m tdi chinh ki5t thric ngdy 3l th6ng t2 ntrm20t6Bf,n thuy6t minh B4o c6o tii chinh hgp nh6t gftrniGn tIQ (ti6p theo)

Thdi han uu d6i: Mi6n thu6 TNDN 04 n6m, giim 50% sti thu6 phii nQp trong 9 n6m ti6p theo k6 tunim 2011 theo Di6m 1.3 Mpc III PhAn H rtrOng tu 130/2008irr-grb do gO Tdi chinh ban hanhngiry 26 th6ng 12 nlm 2008.

Thu nhfp tu c5c ho4t dQng khdc phii nQp thuti thu nhfp doanh nehiQp v6i thu6 sudt ZOyo (ctng lc!n[m tru6c thu6 su6t ld22%\.

Chi titit thu6 thu nhfp doanh nehiQp ph6i nQp nhu sau:

T6ng lqi nhufln ki5 to6n tru6c thu.5

C6c khoin di6u chinh t[ng, giim lqi nhufn k6to6n diS x6c dinh lqi nhufl;

"t 1, tt ui5 thu nhdpdoanh nghiQp:

Liiy k6 til diuNIm nay

79.928.864.663

(2.s70.8s3.098)

(1.46s.s83.802)

1.589.730.704

(2.69s.000.000)

77.358.0t1.565

20%

52.523.28793224.834.723.633

15.471.602.313

(s.2s2.328.793)(2.626.164.3971

7.593.109.123

t42.768.034

7.735.877.157

4.564.023.2s3

12.299.900.410

nIm tl5n cuiii t y niyNim trufc

77.138.396.560

(4.148.356.873)(2.8st.4t2.357)

3.903.363.s20(s.200.308.006)

72.990.039.687

22%

61.357.271.879

tt.632.767.808

16.057.808.731

(7.362.872.62s)

(3.067.863.5941

5.876.019.082

5.876.019.082

3.411.880.48s

9.287.899.567

rhyi thy nhQp daanh nghi.Op phdi nQp theo thudsuilt phi thdng

Lai 15 c6ng ty li6n ktitC6c khoan di6u chinh tingC6c khoin didu chinh gi6m

Thu nhfp tinh thu6Thui5 suAt thu6 thu nhfp doanh nghiQpTrong i16:

Hopt dQng khai th6c cingHopt <tQng khai th6c tiu

Chi phi thu6 thu nhgp doanh nghiQpfnud rwow phdi nQp hQ cdc bAn hgp tric kinhdoanh

Tdng thu5 thu nhfp doanh nghiQp cdn phiin0p

Thu| thu.nhSp doanh nghiQp chhnh ech do dpdgng thui sudt khdc thud suiit phd th6ngThud thu nh\p doanh nghiQp ihr.oc mi6n, gidmThud thu nh\p doanh nghi.Op phdi nQpDiiu chinh thud thu nhQp doanh nghiQp phdinQp crto cdc ndm trrdc

=:l

,itA

I

'r{

=

:.,#NH

NG'rrit.!tt \

r&iHi

.rA

ViQc x6c dinh thu6 thu nhfp {ou4 nghiQp phii nQp cria c6c c6ng ty trong Tfp dodn du-o. c c[n crivio c5c quv <1f$ hiQn.hdnh.v6l\u6, Tuy nhi6n, nhtng quy tflnh

"ay tnuyi6i'iheo tung th<ri k! vd

c6c quv dinh vc thu6 e5i v6i nhi6u loai giao dich kh6c n-hau c6 tha6u-o. c;Htiii"i irr""-*ia, ia"t96" *1l..Do vfv

'9 ,q# <rusc trinh bdv tr6n B6o c6o tdi chinh hqp ;ft;i;;;[;;o ;,ht;;

may oot khl co quan thu€ ki6m tra.

Tiin thuO ctdt

Ti6n thu6 cl6t duo. c nQp theo th6ng b6o cta co quan thu6.

Cdc logi thud khdcT{p tloan k6 khai vd nQp theo quy <i!nh.

Ban thuy& ninh nay ld mQt bQ pkin hqp thanh vd phdi ifugc dqc cimg voi Bdo cdo tdi chinh hqp ntuit gga nian cg JJ

c6ne w cd pnAn vAn rAr vA xEp oO nAr nnDla chi: tang 7, s6 +S trigu ViQt Vuong, phulng Bti Thi Xudn, quQn Hai Bd Tnmg, thanh ph6, He NOieAo cAo rar cHiNH uQp NnAr crUe NIEN o06 th6ng dAu cria ndm tdi chinh k6t thric ngdy 3l thring 12 ndm20l6Bin thuy6t minh B6o c6o tii chinh hgp ntr6t giira ni6n iIQ (tii5p theo)

t_trtrf-i-fl_r-4l-rdE:-Jl-r-{tl_r--JI_)-Jl-r-JI-LJl_trt-ll_IJl_f-ll-r-It_l-ll_r-ll_l-rJl_TJl_IJl_f.rdl_l-at_r-Il_f-I

l_l,-rl_l--..4

l_r.Jl_l-f

l_t*f

1_-l-f

l_f--i

l_l-.rJ

I

15. Chi phi phii tri ngin h3n

Phdi firt cdc bAn fidn quanPhrti fi,fi cric tO chrbc vd cd nhhn khticChi phi ldi vay phii triChi phi srta chfia TSCD thudng xuydnCdc chi phf ph6i tri ngin hpn kh6c

c0ng

16. Phii trfl kh6c16a. Phdi rrt ngin hqn khdc

Phdi trd cdc bAn fidn quanTht lao hQi ddng qu6n tri, ban ki6m so6t

CQog ty C6 phAn Transimex (trudc itdy ld C6ng tyC6 phen Transimex-SaiGon) - LAi hqp t6c kinhdoanh

C6ng ty TNHH VAn tei vi Dpi ly Van tai DaPhuong thric - Ldi hqp t6c kinh doanhC6ng ty TNIIH Dai lf vd Titip vfln H6i An - Leihqp t6c kinh doanh

Cdng ty C5 phAn Hdng Hii Macs - Ldi hqp t6ckinh doanh

Ph,rti fiA cdc iton v! vd cd nhdn khdcCdng ty C6 phan MHC - L6i hqp t6c kinh doanhKinh phi c6ng doinPhii tri B[D(H, BfryT, BHTNC6 tr?c, lqi nhuan phii trnPhii tri nguli nhi 6ng Bii Vin Tuy6n vC chi phih6 trg tai npn lao ilQng

C6c khoin phni tri ngin hpn kh6c

c0ng

16b. Phdi trd ddi hgn khdc

Phdi trd cdc bOn li1n quan v6n h,qp tdc kinhdoanh

Cgrg -ry

CO phin Transimex (tru6c <ldy h C6ng tyCO ph6n Transimex-SaiGon)COng ty TNHH V{n tii vd Dpi ly Van tii DaPhuong thtcC6ng ty TNHH Dai V vn TiiSp vfn Hii AnC6ng ty CO phAn Hang Hii MacsPhAi trd cdc 6 chftc vd cd nhhn khdc viin h,gptdc kinh doanhC6ngty CO pnan UHCc0ng

s5 cuSi t<y

3.220.011.634

198.959.446

2.300.000.000

721.052.188

3.220.0rr.634

S5 dAu nrm

386.s06.8s8

386.s06.838

386.506.838

s6 cudi t.v1s.943.936.987

90.000.000

6.474.11s.747

4.856.436.434

2.851.329.715

t.672.055.09t

3.041.200.998t.967.723.367

38.009.500

323.953.431

351.260.000

t66.392.000

193.862.700

S5 tlflu nIm20.625.446.464

8.313.405.995

6.236.149.932

3.972.922.696

2.102.967.U\

4.186.467.831

3.555.106.308

55.575.t02283.2t7.291268.800.000

23.709.133

18.98s.137.98s

s5 cuiii tci

80.604.s20.000

32.915.900.000

24.688.620.000

14.500.000.000

8.s00.000.000

10.000.000.000

10.000.000.000

90.604.s20.000

24.811.914.298

S5 d0u nrm

80.604.520.000

32.915.900.000

24.688.620.000

14.500.000.000

8.500.000.000

10.000.000.000

10.000.000.000

90.604.520.000

Bdn thuy& minh nay ld mlt b0 ptuin hqp thdnh vd phii dugc ilgc cimgtoi Btio ctio titi chinh hqp nhiit giira nian d0 34

c6nc rv cd pnAru vfln rnr vA xEp oO uAr nuDia cht: tang 7, s6 +S trigu ViQt Vuong, phudng Bti Thi Xudn, qu{n Hai Bd Tnmg, thdnh ph6 Hd NOisAo cAo rer cuiNs uep NsAr crUe NIEN oo6 thring dAu cria n6m tdi chinh k6t thric ngdy 31 th6ng 12 ndm20l6Bin thuy6t minh 86o c6o tii chinh hgp ntr6t gita ni6n iIQ (tiiip theo)

I

v

\,

l_l--Jt=l_l-J

1_-t-!trt=l_t-I1_l-ll_l-f

trtrt=l_l-al_t-Jl_l-Jl_l-Il_t-ll_:---Il_r-ll_TJl_-:-Il_-f--Il_rdl-r-Jl_l-Il_-r{l_rJl_f--tl_-l-l

l_-r-.Jl_-l-I1_l-.I

t_l-rL-t-rlt-

17. Vay vi ng thu6 tdri chfnh17a. Vay vd ng thuA fii chinh ngiin hgn

Voy ngdn hgn phdi trd cdc bhn fiAn quanCdng ty C6 phan Cung img vd Dich vp K! thu$thdng HAi ti)

Vay ngiin hgn phdi trd cdc tO chlbc khricVay ddi hpn diSn han triNgdn hdng TMCP Bdo Vi€t - H|i s0 chinhNgdn hdng TMCP Ngoqi throng Yi€t Nam - CNHdi PhdngNg,in hdng TMCP TiAn Phong Vi€t Nam - CN HdNAi

Ngdn hang TMCP Qudn d|i - Sd giao dich Ic0og

55 diu nim1.742.320.325

1.742.320.325

46.629.880.069

12.510.540.270

25.506.264.000

7.117.894.879

1.49s.180.920

48.372.200.394

1.142.320.325

1.142.320.325

(3 1 s.865.s 17) 46.247.672.s90

(88.922.090) 12.422. 187.440

(1 7 o. 3 67.000) 2 s.2 8s.602.000

(47.368.422) 7.0s6.315.930

Khoan vay C6ng ty C6 phan Cung ri.ng vd Dich vU Ky thuft Hang Hii theo hqp d6ng sii Otnpngity 05101/2008 cria C6ng ty C6 phen E6ng tiu Hii An d6 phpc vp nhu cAu hopt tlQng san xu6tkinh doanh voi lii su6t theo l6i su6t cho vay cria ngdn hang tai tung thdi di6m, thoi hpn vay 0lnim. Sau khi s6p nhfp C6ng ty C6 phAn D6ng tiu Hii An, C6ng ty t6 ttrtra lai khoan vay niy.

T{p <toan c6 khi ndng tri tlugc c6c khoin vay ngin hqn.

Chi ti6t si5 ph6t sinh v6 c6c khoin vay vd ng thu6 tii chinh ngin hpn trong kj,nhu sau:

s6 cu6i tci1.142.320.325

1.142.320.325

46.247.672.590

12.422.187.440

25.285.602.000

7.056.315.930

1.483.567.220

47.389.992.915

(600.000.000)

(600.000.000)

(23.386.296.977)

(6.20s.s38.180)

K6t chuy6n tir S6 ti6n vay di Ttrng kh6c do56 iIAu nnm vay dii hen tri trong ki CLTG 56 cu6i nem

Vay ngdn hgn phdi trdcdc bAn fiAn quan 1.742.320.325C6ng ty Cd phdn Cungdmg vd Dich v1t K! thuQthdng Hdi 1.742.320.325

Vay ygiin hgn phdi rrtctic tO ch{rc khdc 46.629.880.069 23.319.955.015Vay ddi h4n d6n h3n triNgdn hdng TMCP BdoViQt - HQi sd chinh 12.510.540.270 6.206.107.440Ngdn hdng TMCP Ngoqithuong ViQt Nam - CN HdiPhdng 25.506.264.000 12.543.906.000 (12.594.201.000)Ngdn hdng TMCP TiAn

Phong ViQt Nam - CNHd NAi 7.t 17.894.879 3.s28.1s7.96s (3.s42. j6S.4g2)

Ngdn hdng TMCP QudndQi - Sd giao dlch Ic0ng

1.49s.180.920 741.783.610 (744.189.30s) (9.208.00st 1.483.567.220

48.372 200 3e!2M2€5!41! @.e852e!s7L_GI s.86s.s17) 47 s$e.en.nr

Bdn thuyi* minh nny h m\t bO pkin hgp thdnh vd phdi cluqc tlgc cilng voi Brio cao tdi chinh hqp nfuit gifra ni€n df 35

cOttc w cd pxAn vfrn rAr vA xHp oO nAr nnDia chi: tAng 7, sii +S tri6u ViQt Vuong, phudng Br)i Thi Xu6n, quQn Hai Bd Tnmg, thanh ph5 Ha NOi

sAo cAo rer cHiNH nep NuAr crUe NIEN o06 th6ng dAu cria n[m tdi chinh k6t thric ngdy 3 1 th6ng 12 ntrm 2016Bin thuy6t minh B6o c6o tdi chinh hgp nh6t gita ni6n dQ (ti6p theo)

17b. Yay ddi hgn

Vay ddi hgn phdi trd cdc bAn fiAn quanVay ddi hgn phdi trd cdc fi chftc khdcNgdn hdng TMCP 86o ViQt - Hgi Sd chinh

(i)

NgAn hdng TMCP Ngopi thuong ViQt Nam - CNHAi Phdng tii)

NgAn hdng TMCP Ti6n Phong ViQt Nam - CN HeN6i (iiD

Ngdn hang TMCP Qudn ilOi - Scr giao dich I (i")

c0ng

s5 cuSi t<i

117.845.2s0.89924.844.531.360

70.167.188.030

17,640.789.ts6

5.192.742.353

117.84s.2s0.899

55 diu nim

142.329.119.846

31.258.939.150

83.735.513.960

2r.3s3.683.96t

5.980.982.775

142.329.119.846

Vay NgAn hing TMCP B6o Vi€t - HQi s& chinh theo Hqp d6ng tin dpng doanh nghiQp s6251.2010.I{DTD ngdy 2OlO5/2010, st5 tiAn vay 6.000.000 USD, msc dich thanh to6n L/C vd nhppkhdu m6y m6c thiiSt bi cho dU rin tIAu tu xAy dpg b6n Container Hii An - H6i Phdng,thitih4nT2thr[ng, khoan vay <lugc d6m b6o bing tdi san hinh thanh tt dU 6n.

Vay ngdn hang TMCP Bio ViOt - HOi s0 chinh theo Hqp ddng tn dung si5

OO34.2OI4|IDDTDI/BVB-TTKD ngity 201312014; s6 ti6n 2.500.000 USD; muc ttich bti sung vi5nmua tdu Container; thoi hqn vay 60 th6ng, thdi gian 6n han 6 thfung; ldi su6t 4,SYolndmtpi thoi tliiimgi6i ng6n. Dinh lcj, tlidu chinh lni su6t 3 th6ng lldn, circ lcj' sau di6u chinh beng lai su6t huy dQngUSD 12 th6ng tri sau do Bno ViQt Bank c6ng bii cQng bi6n dQ 3,25o/olndm. Khoin vay duo. c dimb6o bing tdi s6n hinh thdnh tu vrin vay, 4 xe ndng hing,2 cin tryc lo4i chdn Ai5 n6u quay, tii s6ntr6n d6t ld c6c c6ng trinh xdy dlrng thuQc dU rin kinh doanh cang Container Hii An.

Vay Ngdn hdng TMCP Ngopi thucrng ViQt Nam.- CN Hei Phdng theo Hqp <ldng tfn dpng trung h4ns6 OIOZ/ZOI4NCB-HA ngdy 1l/412014, sO tidn vay: 2.000.000 USD, mpc rlfch vay <li5 mua 0lcen truc chdn di5 Kirow Ardelt GMBH, thdi hqn uuy S+ thfung, thdi gian An hpn: 6 tifung,lai su6ttinh theo l6i su6t tiist kiQm ky han 12 th6ng USD loai ldi trh sar* lai su6t bi6n t6i thi6u li2,9ohlndm nhtmg kh6ng thSp hon l6i su6t cho vay ngfn hpn USD tai thoi <Ii6m thay d6i ldi suAttheo th6ng b5o cria Vietcombank trongtrmg thdi lcj,, kho6n vay dugc b6o d6m bing tii siLn sau clAutu tu ngu6n v6n vay vi v6n Lu c6 hQ th6ng 01 cAn tryc chdn d6Kirow Ardelt GMBH.

Vay ngdn hang TMCP Ngogi thucrng ViQt Nam - CN Hai Phdng, theo Hqp d6ng tin dpng trung h4ns5 oa,rzO|+NCB-HA ngity 2\lTllioru, sd ti6n vay: 442.OOO USD, mpc-dich ihanh toran tiAn mua2 xe n6ng PPM Terex, thcri gian 6n hpn: 6 thdng,thoi gian tri ng gtic: 54 th6ng theo lich tri nq kdn{theo Hqp d6ng, Ldi su6t cho vay ld lai su6t tii5itiQm t}. f,an 12 thdngUSD loai tri l6i sau+ lai su6tilbi6n. t6i thi6u ld 2,9o/olnlm,3 th6ng di6u chinh 1 lAn, khoan vay tlugc b6o d6m b&i tei sin dAu tu ti/ngu6n v6n vay vd vdn tU c6 ld hp th6ng 02 xe n0ng PPM Terei.vay ngdn hing TMCP Ngopi thuong viQt Nam- cN Hei Phdng, theo hqp ddng tin dpng s6}}LS|DA{LDTD/VCB-HA ngiry 2219/2015, s6 tiAn vay: 3.000.000 USD, muc clfch vay d'5 tlianhto6n chi phi hqp phip, hqp ly, hqp lQ Ghdng bao g6m thui5 gi6 tri gia tang) d6 thlrc hiQn Du an dob6n vay lim chfi dAu ru, thdi hgn cho vay U OO tfiang kC tnngdy giai ngan dAu ti6n, thdi gian 6nh4n ng g5c h 3 th6ng kii tu ngny giii ng6n diu ti6n, ttrOi f,p,, t a 1,o1a Sllnnngt6 tU ngayiiSt ttrtrcthdi gian 6n han. Ldi su6t <lugc x6c dinh theo cOng thric: N6m dAu ti6n 6p dsng ldi su6t cii <tinh ld3,8 Yolndm tinh tt ngiy giii ngdn dAu ti6n, nhfrng ndm tiiip theo 5p dgng ldi su6t tarrg Hi su6t kjhan Libor ky han 6 th6ng + 3,So/olndm, sau 12 th6ng kd tu ngdy gi6i ngdn dAu ti6n l6i su6t cho vaydugc tli6u chinh 3 th5ng mQt lAn yd 6p {uns cho todn b0 s5 du nq g5c thuc ti5 cria Hqp d6ng tindpng. Khoin vay dugc b6o tl6m bing thti chdp tdi sin sau ctAu tu tir ngudn v6n vay vd v5n t.u a6 hTiu Container HAIAN TIME cria Du 6n.

\l

.?I

Bdn thuyA minh nay ld mQt bQ pkin hgp thdnh vd phdi dryc itgc cilng vdi Bdo cao tdi chinh hqp nluit giiea niAn d0 36

(iv)

c6uc ry cd pHnN vAru rAr vA xHp oO nAr enDia chi: tang Z, s6 +5 tripu Vi6t Vo*g, phuOmg Bti Thi Xudn, qufn Hai Bd Tnmg, thanh ph6 HA NOieAo cAo rer cHir.ur sep NuAr crUaNrEN oQ6 thring tliiu cria ndm tdi chfnh kiSt thric ngdy 31 thrtng 12 ndm20t6Bin thuy6t minh 86o cdo tii chinh hgp ntr6t gina ni6n rIQ (tiiip theo)

Vay Ngdn hang TMCP Ti6n Phong - Chi nh6nh He NOi theo Hqp d6ng tin dgng doanh nghiQp s525-L0.L41IDTD/TPB.HTH ngdy 16110/2014, sti tidn vay ld 1.500.000 USD, mpc tlich mua con tduHAI AN SONG, thdi han vay: 60.thdng, ldi su6t 6p dung tai thdi di6m nh4n ng, di6u chinh tllnh lcj,3 th5ng mQt lAn vd bdng Ldi su6t ti.st kiem c6 nhan iZ tnnng ffir ldi cuOi t"y eOi vOi USD criaTPBank t4i thdi di6m <tidu chinh cQng bi6n dQ ducr. c quy tlinh bdi TPBank tpi tung thli ky theo cli5i

tugng kh6ch hdng, tucrng ung thdi cti6m thay eOi ni suAt. Khoin vay du-o. c b6o itim bing Quy6nmua b5n tdu HAI AN SONG.

Vay ng6n hdng TMCP Qudn DQi - Chi nh6nh Sd giao dich 1 theo hqp ddng c6p tfn dsng sti66755.15.002.2486868.TD ngdy 25/l)l2}l5, sd ti6n vay ld 309.400 EURO, msc ttfch vay dti thanhto6n LC nhfp khAu 2 miy ndng container t4r9 xoay, thdi han vay 60 th6ng k6 tir ngdy gi6i ngdn tliuti6n, l6i su6t vay x6c tllnh bing Ei su6t tit5t kiem dan cu USO ky han 12 thing c6ng UiCn O6Z%olndm. Khoin vay clrOc b39 dnm bnng m6y m6c thi6t bi gdm: 0] m6y container tryc xoay model:TEREX TFC45R, xu0t xr? Ph6p Series number: 175467, Sin xuAt :2009, n{ng 45.000 kg vd 01m6y container trpc xoay model: DRF420 - 605, xu6t xrl Ph6p Series number: A.11300405, Sin xu6t:2010, npng 42.000 kg.

Tfp doan c6 khf, n[ng tri dugc c5c khoan vay ddi hpn.

K, hpn thanh torin c6c kho6n vay dii h*n nhu rru, ,u I nrm tr& Tr6n I nim

TOns nc tl5n 5 n5m TrGn 5 nIms5 cu5i tcy

Ng6n hang TMCP 86o ViQt -HQi S0 chinhNg0n hdng TMCP Ngopithuong ViCt Nam - CN HeiPh6ngNg0n hdng TMCP Ti6n PhongViQtNam - CN HeNOiNg6n hdng TMCP QuAn <lQi -Sd giao dich 1

c0ng

S5 iIAu nnmNg0n hing TMCP Bio ViQt -HOi S0 chfnhNgdn hing TMCP Ngopithucrng ViQt Nam - CN HeiPhdng

37.266.718.800 12.422.187.440 24.844.531.360

95.4s2.790.030 2s.285.602.000 70.167.188.030

24.697.105.086 7.056.315.930 17.640.789.156

6.676309.s73 1.483.s67.220 s.t92.742.353

n16

i/iIT:\(t\o\\

164.092.923.489 46.247 .67 2.590 1 I 7.84s.2s0.899

Ngdn hang TMCP Qudn ttQi -Sd giao dich 1

c0r,g

43.7 69.479.420 12.s10.540.27 0

109.241.777 .960 25.506.264.000

7.476.t63.695 t.49s.180.920

ilf'^[X I$ffi I'ii 'n"'* 28.47t.s,B.B4o 7.rt..Be4.B.s

3 1.258.939.1s0

83.735.513.960

21.3s3.683.96r

5.980.982.775

188.958.999 .915 46.629.880.069 142.329.119.846

Bdn thq'.it minh nay ld mlt bA pkin hqp thanh vd phdi duqc ilgc cimg voi Brio cao tdi chinh hq nhdt giiia nian cfi 37

c6nc ry cd pnAu vAru rar vA xHp oO xrr nnDfa chi: tang Z, s6 +S tripu ViQt Vuong, phuong Biri Thi Xu6n, quQn Hai Bd Tnmg, thdnh ph6 Ha NOi

eAo cAo rer cHiNn ugr NHAI crCre NIEN o06 thang tlAu cria n6m tdi chinh k6t thric ngdy 3l th6ng 12ndm20l6Bin thuy6t minh B6o c6o tli chinh hqp nn6t gina ni6n tI$ (ti6p theo)

Chi ti6t s5 ph6t sinh vA c6c khoan vay dii hpn nhu sau:

Ngdn hang TMCP BioViCt - HOi Sd chfnhNgAn h*g TMCPNgopi thuong ViCtNam - CN Hai Phdng

Ngdn hdng TMCP Ti€nPhong ViQt Nam - CNHdNoiNgAn hdng TMCPQudn <tQi - Sd giaodich 1

c0ng

Qu! khen thu&ng

QuY HQi itdng quin tric0ne

K6t cnuy6nsang Yay vir ng

56 tIAu nIm neinhen

31.258.939.150 (6.206.107.440)

83.73s.5 13.960 (12.843.906.000)

2t.3s3.683.96t (3.s28.ts7.965)

Gi6m khic dorl6nh gi6 CLTG S5 cu5i t<y

(208.300.3s0) 24.844.s31.360

(724.419.930) 70.167.188.030

(184.736.840) 17.640.789.rs6

s.980.982.775 (741.783.610) (46.456.812) 5.192.742.353

w 32e.rp.846-31.3 1 e.2$qil *_$.163 st3.e32l 117.845.250.899

18. Dgphdng phflitrf, ngin h4nDg phdng nq phii tri ng6n hpn li6n quan d6n ti6n b6isau:

Sti dAu nam^A t.DO CUOI nam

19. Qui khen thu&ng, phric lqi

thucrng hang h6ng. Chi ti6t ph6t sinh nhu

2.648.342.710

2.648.342.710

Ting do trich

6.s34.000.0 00 (t .7 4s.626.000) 10.462.987 .2t34.901.000.000 (2.665.000.000) 7.683.344.434

Up tir lqi Chi qui trong56 dAu nim nhuAn nlm 56 cu6i nIm5.674.613.213

5.447.344.434

11.121.957.647 11.43s.000.000 (4.410.626.000) 18.146.33r.647

.4,ct(

ictcU'

s

Bdn thuyiit minh niy ld mQt bQ phQn hqp thdnh vd phdi chryc itoc citng voi Bdo ctio tdi chinh hqp ntkit gi[ia niAn dQ 38

c6ue rv cd puAru vAru rAr ve xEp oO nar nruEla chi: Tdng7, s6 +S trigu ViQt Vuong, phulng Bni Thi Xudn, quQn Hai Bd Tnmg, thdnh ph5 Hd NOieAo cAo rer cHiNn HQp NHAr crCfe NIBN oe6 th6ng dAu cria n6m tdi chinh ki5t thric ngdy 3l th5ng 12 ndm 2016B6n thuy6t minh B5o c6o tii chfnh hgp nn6t gffia ni€n tIQ (ti6p theo)

20.20u

V6n chri s& hfruBdng itdi chi6u bidn itQng cfia vdn chfi sO hfru

V5n g6p cfrachfr Thingduv5n c6s0hfru phAn

231.962.320.000 58.788.380.922

C6 phi6u qui(2.s7r.030.000)

Lgi nhufln sau Lqi ich c6 OOng

thu6 cnua pnfln i.UOog ki6m -

pn6i- rJatQui iIAu tu phit

tri6nSO <tAu nlm tru6cLqi nhuan trong lcj,tru6cTrich lfp c6c qu!Chia c6 tuc, lginhufnChia lqi nhufn hqpt6c kinh doanh^r. - r...so ou cuol t(ytrufc

s5 du <tiu ndm nay

Nhfn v5n g6p

Lgi nhufln trong lcj,ndy

Trich lfp c6c qu!Chia c6 tuc, lginhufn

sii au cu5i t<y na'y

___(2.s21.010.999) 82.722.070.809

100.252.250.167

71.262.377.478

(45.375.000.000)

(22.939.tze.000)

(3.750.000.000)

99.450.498.64s

231.962320.000 s8;188.380.922 (2.571.030.000) 82.722.070.809 149.376.806.830

49.008.000.000

72.220.324.941

(60.443.000.000)

(22.939.129.000)

4s.931.070.809

36.791.000.000

c0ng434.362.99r.898

71.262.377.478

(8.s84.000.000)

(22.939.129.000)

(3.7s0.000.000)

470.352.240.37623t.962.320.000 58.788.380.922

(6.736.041)

8.395.480.000

(27.337.43s)

520.271.812.s20

8.39s.480.000

'12.192.987.506

(l 1.43s.000.000)

(22.939.129.000)

231.962.320.000 58.788.380.922 _G{21.019.oqE 131.730.070.809 138.215.002.771 8.361.406.524 566.486.151.026

Bdn thttyiit minh ndy ld mQt bQ pkin hqp thdnh vd phdi duec itoc citng vdi Bdo aio tdi chinh hqp nluit gifta niAn dQ

llC!lt rP!..1.- r,,irtt

39

c6ttc ry cd pnAn vfrru rAr vA xEp oO nnr nnEia chi: tang 7, s5 +5 tri6u ViQt Vu<rng, phudng Bni Thi Xudn, qufln Hai Bd Tnmg, thanh ph6 He NOisAo cAo rar crius Hqp NHAr crUa NrEN oe6 th6ng clAu cria n[m tdi chinh ki5t thric ngiy 3l thring 12 ndm20l6Bin thuy6t minh B6o c6o tiri chinh hgp nn6t gifa ni6n itQ (ti6p theo)

20c. PhAnpndiryinhusnTpng k! C6ng ty <ti ph6n phOi tqi nhufln theo Nghf quytit Oai hQi c6 d6ng thudng ni6n nim 2105sd 0404-20164{Q-DHDCD ngdy 25 thang4 n[m 2016 nhu sau:

u,{D

20b. Cd phi6u

St5 luqng c6 phi6u <t[ng hj ph6t hdnh

S5 luqng c6 phitiu di ph6t hinh- C6 phiiiu ph6 thdng

^: ,,,!- C6 phiAu ru ddiSd luqng c6 phitiu du<r. c mua lpi- CO phiAuph6 thdng

^: ,..!- CO phi|u ru ildiSti luqng c6 phi6u etang luu hdnh- CO phidu phd th6ng

^: ,.,<- C6 phidu ru cldi

MQnh gi6 c6 phi6u dang luu hinh: 10.000 VND.

. QuI diu tu ph5t tritin

. QuI FDQT

. Quy khen thudng, phric lgi

Dollar My (USD)

Euro (EUR)

Doanh thu hopt ttQng khai th6c cangDoanh thu hopt <lQng khai th6c tiuDoanh thu b6n hingc0ng

s6 cu5i try23.196.232

23.196.232

23.196.232

257.103

257.1 03

22.939.129

22.939.129

s5 cudi ry603.224,69

339,63

Nim nav126.78t.242.7t7102.586.528.445

919.266.t88230.287.037.350

55 iIAu nim23.t96.23223.t96.232

23.196.232

2s7.103257.103

22.939.t2922.939.129

: 49.008.000.000

: 4.901.000.000

: 6.534.000.000

Sii tIAu nnm804.148,89

46,02

Nim tru6c162.969.404.826

82.424.1r4.9981.439.815.871

246.833.335.69s

Ngh! quyiSt dai hQi cO d6ng thudng ni6n ndm 2016 s6 0404-20164IQ-DIIDCD ngity 25 thing 4nlm 2016 cta C6ng ty cfing <ta ph6 duyQt tii5p tuc chia cti trlc nim 2015 cho c6c c6 d6ng vdi mric1.000 VNID/o6 phi6u.

21. C6c khoin mgc ngodri Bing c6n a5i n6 toan21u Ngogi tQ cdc loqi

vr. THONG TIN B6 SUNG CIIo CAC KHoAN MUC TRiNH BAY TRoNG BAo cAo TfTeuA HoAT D9NG Krr\H DoANH ngp xsLr'crua NrtN De

Doanh thu b6n hdrng vi cung c6p dich vgTbng doanh thu

Luf k6 tt oAu nIm d5n cu6i ry nly

1.

1a.

Bdn thuyit minh nay ld mQt bQ pkin hqp thdnh vd phdi ehrqc ilgc cilng voi Bdo cdo tdi chinh hqp nfuit gi&a nibn dQ 40

c6ne w cd pnAn vfln rAr vA xEp oO uAr rurDia chi: tdng Z, s6 a5 tripu ViQt Vuong, phudng Bti Thi Xu6n, qufln Hai Bd Tnmg, thenh ph6 Hd NOi

sAo cAo rer cnixs Hop NHAr ctUa NffiN pQ6 th6ng ttAu cria n6m tdi chinh k6t thric ngdy 3l th6ng 12ndm20l6Bfrn thuy6t minh B6o c6o tii chinh hgp ntr6t gita ni6n d0 (ti6p theo)

lb. Doanh thu bdn hdng vd cang cdp dich vrp cho ctic bhn lifin quanNgodi c6c giao dich vC b6n hang vd cung c6p dich vg cho c6c c6ng ty li6n k6t <lugc

,frryC, minil' s5 Y .2a, TQp dodn cdn phat iinh- c6c giao dich ve Uren hang vi cung c6p

c6cb6n li6n quan kh6ng ph6i ld c6ng ty li6n kiit nhu sau:

Lui k5 tir rIAu nIm tl6n cuiSi

trinh bdy 6dich vq cho

ki nnyNlm tru6cNim nay

71.818.182

1.803.818.170734.896.730

44.62t.427

4.015.272.722

346.768.r8258.923.000

2.009.545.457

rt7.s32.642t23.471.000

430.090.9152.211.005.232

3.861.000

COng ty CO phdn Hdng hdiMacsDoanh thu cung c6p dich vg khai th6c thdc tdu

Chi nhrinh COng ty CO phdn Hdng Hdi Macs tgiHdi PhitngDoanh thu cung c6p dich vg khai th6c th6c tdu

Doanh thu cung c6p dlch vg khai th6c th6c cingDoanh thu b6n hdng

COnS,t! (6 phin Transimex (trudc iIAy h COngg CO phfin Transimex-SaiGon)Doanh thu cung c6p dich vp khai th6c th6c tdu

Chi nhrinh COng ty COng ty Cd phin Transimex(trtdc ilfry ld Chi nhdnh COng ty COng ty Cop h frn Tr ansimex-S aiGo n)Doanh thu cung c6p dich vp khai th6c th6c tduDoanh thu cung cAp dich vp khai th6c th6c cing

COng ty Cd phin Cung ftng vd Dlch vqt K! thuQtHdng hrtiDoanh thu vA b6n hang h6a vi cung clip dich vukh6c

COng ty CO Pndn Hfii MinhDoanh thu cung c6p dich vp khai thdc th6c tdu

COng ty TNHH VQn tai vd Dgi l!, VQn tdi Eaphtong thrbc

Doanh thu cung c6p dich vu khai th6c tauDoanh thu cung c6p dfch vu khai th6c cing

Chi nhdnh COng ty TNHH VQn tdi vd Dqi li,VQn tdi Daphrong thrbc tgi Hrti PhitngDoanh thu cung c6p dich vp khai th6c tduDoanh thu cung c6p dich vp khai th6c cdng

COng ty CO phdn Hdng Hdi Nam DrongDoanh thu cung c6p dlch 4r khai th6c cing

4.671.818.181

71.636.3658l 1 . 179.788

6.198.454j48

34.818.182

1.681.818.182

3.941.454.545

269.245.4032.047.616.392

226.873.86317.546.592.212

10.018.500

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'tHY'Jii

ti?,

Bdn thuyiit minhnay ld mSt bQ ph$n hqp thdnhvd phdi dngc ctpc citngvoi Bdo cdo tdi chinh hqp nfuit gitia niAn dQ 4t

c0nc ry cd pnAru vfrru rAl vA xHp pO nnr rurDla chi: tang 7, sO 4S triqu ViQt Vuong, phulng Bti Thi Xudn, qufn Hai Bd Tnmg, thanh ph6 He NOisAo cAo rAr cuimr Hqp NHAI cr0e NffiN pe6 thingdAu cria ndm tdi chinh ki5t thric ngdy 3l th6ng 12 ndm20l6Bin thuy6t minh 86o c6o tii chinh hgp nn6t giira niGn tIQ (tiiip theo)

Gi6 vdn hing bin

Gi6 vl5n cria hopt <lQng cang

Gi6 v6n cria hopt dQng tdu

Gi6 vi5n hdng h6a tld cung c6p

c0ng

Doanh thu holt ilQng tii chinh

LAi tidn gui ngdn hang

Lii tidn cho vayCi5 tfc, lgi nhufln tluo. c chia

L[i ch6nh lQch t'] gi6 ph6t sinh

L6i ch6nh lQch tj. gi5 do dirnh gi6l4i c6c khoinmsc tiAn tQ c6 gi5c ngopi tQ

Ldi thanh ly circ khoin ddu tu ngin hpn, dii hankh6c

c0og

Chi phi tii chinh

Chi phi ldi vayL5 ch6nh lQch tj gi6 ph6t sinhL5 ch6nh lQch tj' gi6 do dir.rh gi6l4i c5c khoanmgc ti6n t9 c6 g6c ngo4itQ

c0ng

Chi phi qufrn $ doanh nghiQp

Chi phi cho nhdn vi6nChi phi vflt li€u quan lfChi phi dO atrng v[n phdng

Chi phi kh6u hao tii san c5 Ointr

Thu6, phi vd lQ phiDs phdng/(Hoan nh{p) ds phdng phii thu kh6 ddiChi phi dich vp mua ngoiiC6c chi phi kh6c

c0ng

Lui k6 tir dAu n5m d6n cuSi tcy na,y

Nim nay Nim trufc

142.172.133.010 ts2.766.795.730

Lui k5 tir dAu nIm tISn cutii t y olyNIm nay NIm trufc

63.455.335.062

77,86t.188.467855.609.481

82.296.489.215

69.103.847.715

1.366.458.800

t.576.016.39t62t.949.ss2

2.370.000.000

575.951.941

2.078.721

2.221.264.000

8.131.451.260 7.367.260.60s

Lui k6 fir iliu nIm tl6n cudi t<y na,y

Nim nav Nim tnrfc

3.770.163.198392.426.003

2.69s.000.000

3 19.065.55 I

954.796.508I.,!

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I

t

1.904.323.735

3t7.806.932

106.266.906

2.837.221.946

559.532.760

2.112.803.t56

2.328.397.573 5.509.557.862

Lui k6 tir tliu nim d6n cuSi ty ne,y

NIm nay6.538.968.834

625.778.6s7

486.169.srt822.705.796

36.309.000(17.420.000)

2.034.787.74t4.904.936.803

NIm trufc8.770.483.788

546.491.406

294.600.s24483.217.278

9.961.086

488.716.084

2.044.609.23s

3.918.523.808

:N

ri

?2

15.432.236.342 16.556.603.209

Bdn thuydt minh nay ld mQt bQ pluin hqp thdnh vd phdi chrqc itgc cilng vdi Bdo aio tdi chinh hqp nhiit giiia nien dA 42

cOne w cd pnAn vAn rAr vA xEp oO xAr m,rDia chi: tang 7, s6 +S frigu ViQt Vucrng, phudmg Biri Thi Xudn, quQn Hai Bd Tnmg, thnnh ph6 Ha NOi

sAo cAo rar cuimr nop NuAr crUa NIEN oo6 thrlng dAu cria ndm tdi chinh ki5t thric ngdy 3l th6ng 12 ndm20l6Bf,n thuy6t minh B6o c6o tii chfnh hgp ntr6t giUa ni6n dQ (ti6p theo)

7.

Thu nh$p kh6c

-.r . >....Iren bol muongph6 teu thu hdiLdi thanh l1f, nhugng b6n tii sin c5 dinhThu nhfp kh6c

c0ng

Chi phf khdc

I,6 tfrantr l1i, nhugng bdn tai san ci5 dinhPhpt do vi phpm hqp ddng

ndi ttrucrng cho kh6ch hdng

fhu6 bi phpt, bi truy thuChi phi khicc0ng

Lii tr6n c6 phi6uLdi co bdn/suy gidm tAn cO phidu

Lgi nhufln k6 to6n sau thu6 thu nhfp doanhnghiQp cta ci5 ddng c6ng ty m9

- Trich qu! khen thudng, phfic lqiLgi nhufn tinh hi ccy ban tr6n c6 phitiuS5 luqng binh qudn gia quyAn cfia cr5 phi6u ph6th6ng tlang luu hanh trong kj,Lii co bin/suy giim tr6n c6 phi6u

Lui k6 tir rIAu nim d5n cudi tY na,y

Nim nay31.080.546

9.178.44tt3.049.022

53.308.009

Luf k5 tir iliuNim nay

Nim nay

72.220.324.941

(4.9s8.000.000)

67.262.324.941

22.939.t29

2.932

22.939.t29

22.939.129

Nim trufc70.187.965

16.654.09t

15.142.334

101.984.390

nim t[6n cu5i t<y niyNim trufc

Nim trufc

71.262.377.478

(s.717.s00.000)

65.544.877.478

22.939.129

22.939.129

8.

8a.

3.506.062.9t635.034.383

29.190.000

36.454.303

10.104.530 21.542.417

75.748.833 3.562.639.716

Lui k6 tir iIAu nim d6n cudi Iry niy

2.857

S5 luqng c6 phitiu ph6 th6ng sri dsng Ae tintr

Si5 luqng binh qu0n gia quydn cria cri phi6u ph6thdng dang luu hinh trong kj,S5 luqng c5 phi6u pn5 tn6ng sfr dgng A6 tinntfli suy gif,m trGn c6 phi6u

8b. Thdng tin khdcLdi co ban tr6n c6 phitiu cirng kj' nim tru6c ctu-o. c tfnh to6n lpi do u6c tinh lai sti trich qu! khenthu6mg, phric lqi khi x6c tlinh lqi nhufn tinh l6i co bin tr6n ci5 phi6u. ViQc 5p u6c tinh lpi niy limcho l6i ccv b6n tr6n c6 phi6u cing kj, n[m tru6c gi6m tt 3.107 VNO *u6ng cOn Z.SSZ \fND.

Kh6ng c6 cdc giao d!ch.c6 phitiu phd th6ng hopc giao dlch c6 phi6u ph6.thdng ti6m ndng ndo x6yra tu ngdy k6t thric lc! k6 to6n <tt5n ngiy c6ng b5 86o c6o tdi chinh hqp nh6t gifra ni6n <IQ ndy.

tdi co btu/suy gi6m tr6n c6 phii5

Lui k5 tir tliu nImNIm nay

Bdn thuyh minh nay ld mQt bQ phSn hqp thdnh vd phii iluqc ilgc citng voi Bdo aio tdi chinh hqp nfuit giiia niAn dQ 43

1a.

6 th6ng <tAu cria nf,m tdi chinh k6t thric ngdy 3l th6ng 12ndm20l6Bin thuy6t minh 86o c6o tii chinh hgp ntr6t gifra ni0n d0 (tiiSp theo)

VII.

1.

XrrONC THONG TIN KHAC

Giao dlch vdr s5 du vdi crflc b6n li6n quanC6c b6n li6n quan vdi T{p dodn bao gdm: c6c thinh vi6n quin lli chri chi5t, cfuc ch nhin c6 li6nquan v6i c6c thanh vi6n quan lf cht ch6t vd c6c b6n li6n quan khic.

Giao dlch vd sii fur vhi cdc thdnh vihn qudn l!, chri chfu vd cric cti nhdn cd fiAn qaan vdd cdcthdnh vihn qudn $ chti ch6tCdc thinh vi6n qurin lf chri chi5t g6m: c6c thdnh vi6n HQi d6ng quin tr! vd c5c thdnh vi6n Ban tliduhanh (Ban T6ng Gi6m iltic, kti tor[n trudng). CLc ci nhdn c6 li6n quan v6i c6c thinh vi6n quin l;fchri chtit ld c5c thinh vi6n m4t thii5t trong gia dinh c5c thinh vi6n quin lf chri ch5t.

Giao dlch vdi cdc thdnh viAn qudn l! chu chiSt vd cdc cd nhdn c6 liAn quan vdi cdc thdnh vi€n qudnl! chfi chdtTfp <toan kh6ng ph6t sinh giao dich b6n hdng vd cung c6p dich vp cho c6c thinh vi6n quin $ chrich6t vd cic cd nh6n c6 li6n quan vi chi ph6t sinh chc giao dfch sau v1i cfuc thanh vi€n HQi ttdngquin tri:

Lui k6 tir tliu nim tl6n cu5i tcy nayNim nav NIm tnruc

Thir lao hQi tt6ng quin tri, ban kitim so6t 270.000.000 306.000.000

c6ne w cd PHAN vAn rAr vA xEp oO nAr nxDia chi: Tdng 7, s6 4S triqu ViQt Vucrng, phudng Bti Thi Xu6n, quQn Hai Bd Tnmg, thanh ph6 Ha NOiBAO CAo TAI CHINH HQP NHAT GIUA NIEN DO

1.505.192.308

108.000.000

1.613.192.308

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l0

I{IC6ng nq voi cdc thdnh viAn qudn ly chti chiit vd cdc cd nhdn cd hin quan vdi cdc thdnh viAn qubrg chrt chdtC6ng ng v6i c6c thdnh vi6n quin lf chri chtit vit cic c6 nhdn c6 li6n quan v6i cic thanh vi6n quanlj chri chrit dugc trinh bdy tqi chc thuyiSt minh s6 Y.t6a.

Thu nhQp crta cdc thdnh viAn qudn l! chu chiitLui k5 tir iliu nlm tl6n cudi t<y nAry

NIm nay Nim tru6cTi6n luongPhp c6p

c0ng

lb. Giao dlch vd sd duvbi cdc bAn fiAn quan khdcC6c b6n li6n quan kh6c v6i Tfp dodn gdm:

BGn li6n quan kh6c M5i quan hG

1.989.667.746

162.000.000

2.151.667.746

C6ng ty TNHH Dai V vd Ti6p vfln Hii AnCOng ty C6 phen Dich vp T6ng hqp Hii AnC6ng ty C6 phan Hang HAi Macs

Cdng ty C6 phAn Hii Minh

-C6ng ty C6 phin Transimex (tru6c d6y ld C6ng ty C6 phAnTransimex-SaiGon)

C6ng ty C5 phin DAu tu vi Vfln tei Hei HdC6ng ty C6 phen Cung fmg vi Dich vu Ky thuft Hdng hiiC6ng ty TNHH V{n t6i vi Dai g Vfn thiEaphuong thric

Cdng ty C6 phAn Hdng Hii Nam Duong

COng ty li6n k6t cria Cdng ty conCOng ty li6n ktSt cria C6ng ty conCi5 ct6ng, thdnh vi6n chri chi5t ldthinh vi6n fDQT cta COng tyC6 d6ng, thdnh vi6n chri chiit ldthinh vi€n IDQT cria C6ng ty

C6 d6ng lon

C6 <t6ng lcrn

C6 <I6ng lcrn

Thdnh vi6n chti ctrSt n thanh vi6nHDQT cfra C6ng tyThinh vi6n chri cfrOt h thinh vi6nFDQT cria C6ng ty

4.Ol

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qic

iEll

\

Ban thryit minh nay ld mQt b$ phQn hqp thdnh vd phdi dr.oc ctgc citng voi Bdo cdo tdi chlnh hgp nhiit siiia niAn d6 44

c6ne w cd pnAn vAn rAr vA xEp oO nlr auDfa chi: tdng Z, s6 +S trigu Vipt Vo*g, phu0mg Biri Thi Xudn, quQn Hai Bi Tnmg, thenh ph6 Ha NOi

eAo cAo rar cniNnuep NnAr crCraNrEN oQ6 thdngttdu cua n6m tdi chinh k6t thric ngdy 3l th6ng 12 ndm20l6Ben thuy6t minh B60 c6o tii chinh hgp nh6t gifra nien dO (ti6p theo)

Giso dichvdi cac bAn liAn quan khdcNgodi c6c giao dich ph6t sinh vdi c6c c6ng ty li6n t6t ea du-o. c trinh bny 6 thuyiSt minh s5 V.2acfing nhu c6c giao dich vd b6n hdng vd cung c6p dich vp cho c5c b6n li6n quan kh6c kh6ng phni hc6ng ty li6n ktit tlfl du-o. c hinh biy 6 thuy6t minh sti VI.lb, Tgp ttoin cdn ph6t sinh c6c giao dichkhic voi c6c b6n li6n quan kh6c nhu sau:

COng ty CO phin Hdng Hdi Macslra co tuc

Chi nhdnh COng ty Cd phdn Hdng Hdi Macs tgiH,rti PhdngMua dlch vr1 vO hopt tlQng khai th6c cing (gi6mph0

CAng.ty QO

phdn Transimex Qrudrc itfry td COngg CO phAn Transimex-SaiGon)Chia lqi nhufn tiu HAIAN PARK ndm20l4I ra co tucMua dich vu v6 hoat ctQng khai th6c tiuNhfln tidn g6p viin vio c6ng ty con

Chi nhdnh COng ty COng ty CO phdn TransimexQrwdc itdy td Chi nhdnh COng ty Cilng ty Cop h dn Tr ans imex-S aiGo n)Mua dlch vu vA hoat ilQng khai th6c tiu

COng ty Cd Pndn Ddu *vd VQn t,fii Hdi HdCho vayThutiAn cho vayI ra co tucMua dich v.u vA hopt dQng khai th6c tduMua dich vp v,5 hopt dQng khai thfuc cing

COng ty Cd pndn Cung ftng vd Dlch vqt K! thuQtHdng h,rti

Mua dlch vg v6 hopt dQng khai thSc tiuI ra goc vayI ra co tuc

COng ty CA Pndn Hdi Minhtra co tuc

COng ty TNHH VQn tdi vd Dgi l! VQn tdi Daphwong thtbclra co tucChia lqi nhufln tdu HAIAN PARK ndm20l4Nhfn ti6n chia l6iNhfln tidn g6p vi5n vdo c6ng ty con

NIm nay

1.03 1.250.000

5.491.250.00022.468.184

7.084.100.000

2.030.000.000s60.s40.000s22.273.893

4.872.000

1.460.401.000

5s0.000.000

200.220.000

500.000.000l.3l 1.380.000

NIm tnrfc

1.031.250.000

71.590.309

1.s00.000.0005.656.250.000

4.695.453

329.500.000

s.000.000.0007.500.000.0002.030.000.000

453.890.000

294.3r9.717

96.466.705

300.000.0001.460.401.000

550.000.000

200.220.0001.500.000.000

750.000.000

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I

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olAAI

D.

Bdn thtty& minh niy ld nlt b0 pluin hqp thdnh vd phdi ituqc iloc citng rci Bdo cao tdi chinh hq nhh gifra niAn tfi 45

c6nc w cd pnAu vAn rAr vA xE'p oO nar anDia chi: TAng 7, s6 +S tripu'irigt Vo*g, phudng Brii Thi Xu6n, qufln Hai Bd Tnmg, thdnh ph6 HA NOisAo cAo rer cHfNH sqp mrAr cnte NGU o06 th6ng tlAu cria n[m tii chinh k6t thric ngdy 31 thang 12nbm2016Bin thuy5t minh 86o c6o tii chinh hqp ntr6t gffia ni6n iIQ (ti6p theo)

)

Nim nay Nim trufcC6ng ty Cd phdn Hdng hdi Nam Duonglra co tuc

C6ng nq voi cdc bAn liAn quan khacC6ng ng v6i c6c b6n li6n quan kh6c du-o. c trinh bdy tpi c6c thuy6t minh si5 V.3, V.4, Y.12,Y.13,V.16 viV,17.

Th6ng tin vd b0 phflnTh6ng tin bQ phfn tlugc trinh bdy theo linh vlrc kinh doanh vd khu v.uc tlia lf. B6o c6o bQ phfnchfnh yiSu ld theo linh vgc kinh doanh dga tr6n co c6u t6 chric vd quin ly nQi b0 vd h€ th5ng 86oc6o tdi chinh nQi b0 cria Tfp tloin.

2a. Thilng tin vi linh vgc kinh doanhTfp tloan c6 c6c linh v.uc kinh doanh chinh sau:o Linh v.uc 01: Hopt dQng khai th6c cango Linh v.uc 02: Ho4t dQng khai th6c tdu.

Th6ng tin v6 ki5t qui kinh doanh, tii san cO dintr vd c6c tdi san dii h4n khSc vi ei6ttic6c khoan chiphi lon khdng bing ti6n cria b0 ph{n theo linh vgc kinh doanh cria Tflp dodn nhu sau:

Ho4t rlQng Hoqt rlQng khai Hoqt tlQngkhai th6c cing thdc tiru khdc C0ng

K) nnyDoanh thu thuAn vC ban hang vdcung c6p dich vu ra b6n ngodi 126.781.242.717 102.586.528.445 919.266.188 230.287.037 350Doanh thu thudn v6 b6n hang vdcung c5p dich vu giftacdcbQ pliQn

Tdng doanh thu thudn vl bdnhdng vd cung cdp dlch vy

Ki5t qui kinh doanh theo bQ phfln

C6c chi phi kh6ng phdn b6 theo bQ

PhAnLqi nhuan dr hopt tlQng kinh doanhDoanh thu hopt clQng tdi chinhChi phi tdi chffiPhan Hi ho{c l5 trong c6ng ty li6nk6t

Thu nhflp kh6cChi phi kh6cChi phi thu6 thu nhflp doanh nghiQphi6n hanh

Chi phi thu6 thu nh6p doanh nghiQphodn lpi

Lgi nhuQn sau thud thu nhQpdoanh nghiQp

866.880.000 866.880.000

t2lJltzt2Jtz 102.586.528.445 919.266.188 230.287.0i7i50

63.325.907.6ss 24.72s.339.978 63.6s6.707 88.114.904.340

(1s.432.236.342)

72.682.667.9988.131.451.260

Q.328.397.s73)

1.465.583.802

53.308.009(7s.748.833)

(7.73s.877.1s7)

72.192.987.s06

17.652.328.342

I

1

;l

Tdng chi ph{ itd phtit sinh itd muatdi sdn cd Ainn vd cric tdi srtn ddihgn khdc 6.929.614.111 10.722.714.231

Tdng chi phi khdu hao vd phAn bdchi pht trd trufic ddi hqn 23.672.746,839 19.579.995.102 43.252.741.941

Bdn rhuyiit minh ruy td mlt bA phin hqp thdnh vd phdi iftqc dec cilng voi Bdo cdo tdi chinh hqp nfuit giira niAn dQ 46

c6rrrc w cd pnAu vAn rAr vA xHp oO uAr ru,rDla chi: tang 7, s6 +S trigu ViQt Vuong, phulng Bti Thi Xudn, quQn Hai Bd Tnmg, thanh ph6 Hd NOisAo cAo rer qriun sep NsAr crUe NEN o06 th6ng tl6u cria n6m tii chfnh k6t thric ngdy 3l th6ng 12 ndm20l6Bf,n thuy6t minh 86o c6o tii chinh hgp ntr6t gita ni6n dQ (tii5p theo)

t_l-jt-l-iLt-rl_L--,]l_:,--r

l_L-L:-Ll.-.trl_f-l

trl_l-ltt-l--

l_L.r

trtrtl_trt--ll_l-1l_l.-l_t*l_l--J

l_l-il_L.-,l:I-l_l--Jl_t-,1l_l-i

l_L-El

l_l-.Lrl:l--Ll:l-lrI

Ho4t tlQngkhai th6c cing

Hoqt tl$ng khaith{c tAu

Hopt tlQngkhdc

Tdng gid tri cdc khodn chi pht lhnhhilng bdng trtn ftrb cht pht khduhuo vd phfrn bd cht pht trd trr6cddi hsn)

Kf trufcDoanh thu thudn vC Uan hdng vicung c6p dich vu ra b€n ngodiDoanh thu thuin vA Uan hdng vdcung c6p dich vU giila c6c b0 phfln

Tdng doanh thu thudn vl bdnhdng vd cung cdp dlch vy

K6t qui kinh doanh theo bQ phfn

C6c chi phi kh6ng phdn b6 theo b0phAn

Lgi ffiuQn tU hogt tlQng kinh doanhDoanh thu ho4t tl$ng tdi ch{nhChi phi tdi chlnhPhan Hi ho{c l5 trong c6ng ty li6nk6t

Thu nhQp ktrdc

Chi phl kh6c

Chi phi ttruiS thu nh{p doanh nghiQphiQn hnnh

Chi phf thu6 thu nhQp doanh nghiQpho6n lpiLgi nhuQn sau thud thu nhQpdoanh nghiQp

c0ng

162.969-404.826 82.424.114.998 1.439.815.871 246.833.335.695

162.969.404.826 82.424.114.998 1.439.81s.871 246.833.335.695

80.672.915.6n 13.320.267.283 73.3s7.071 94.066.539.965

(16.ss6.603.20e)

77.509.936.7s67.367.260.60s

(s.s09.ss7.862)

1.231.412.3trr101.984390

Q.sa.$e.7to.

(s.876.019.082)

71.262.377.17t

Tdng chi ph{ itd phtlt sinh ttd muatdi sdn cO ilinh vd cdc tdi sdn ddihgn khdc 6.045.179.698 7.424,209,565 13.469.389.263

Tdng chi pht khdu hao vd phAn bdchi pht trd trrtc ddi hgn

Tdng gid fii cdc hhortn chi phl ldnkhilng bdng fiCn (trtt chi pit khdahao vd phAn bd chi pht trd trwfcddi hqn)

22.298.717.311 9.885.585.787 32.184.303.098

Bdn thuydt minh nty ld nAt b0 ptuin hqp thdnh vd phdi ihrqc ilgc citngtai Bdo cdo tdi chinh hqp nhit gifra niAn cg 47

c6nc ry cd prAu vAn rAr vA xEp oO xAr ntEia cht: TAng 7, s5 +S trigu'iigt Vo*g, phudmg Biri Thi Xudn, quQn Hai Bd Tnmg, thanh ph6 Ha NOi

nAo cAo rar cHiNn Hep NHAr clUa NffiN o06 thdng dAu cta nlm tdi chlnh ki5t thfc ngdy 3l th6ng 12 ndm20l6B6n thuy6t minh B6o c6o tli chfnh hgp ntr6t gita ni6n tIQ (ti6p theo)

2b.

3.

l-t_L.-

t_f5

t_I-frl-L5

1_LJ-Lt-bl-t5

t_:-t_E1_fEllL

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E

Tdi sin vd nq phii tri cria b0 phfln theo linh vgc kinh doanh cria Tfp doin nhu sau:

Hoqt dQng khai Hogt dQng khai Hogt tlQngth6c cing thic tiu khdc

^l r. , .so cuor Ky

Tdi sin tr.uc ti6p cna bg phfln

Tdi san phan b6 cho b0 phfln

C6c tdi san kh6ng phan b6 theo bQphAn

Tdng tdi sdn

Nq phni tra ffUc ti6p cria b0 ph$n

Nq phii tri ph6n b6 cho b0 phflnNq phii t6 kh6ng ph6n b6 theo b0phan

Tdng ng phdt trd

56 tIAu nemTdi sin trgc ti6p cria bQ phQn

Tdi sin phan b6 cho b0 phflnC6c tii s6n kh6ng phdn b6 theo b0ph0n

Tdng fii sdn

Nq phii fid tr.uc ti6p cria b0 phQn

Nq phni tr& phdn b6 cho b0 phflnNq phni tri kh6ng phdn b6 theo b0phan

Tdng ng phdi trd

57.197.997.937 271.719.227.s64

3s4.748.081.972 338.5s5.370.916

c0ne

693.303.452.888

240.146.s89.316

933.450.042.204

328.917.225.s01

38.046.66s.677

366,963,891,178

716.060.837.s0s

204.815.882.796

920.876.720301

354.045.685.858

46.559.221.v23

400.601.907.781

382.967.279.501 333.093.558.004

69.227.942.632 284.817.743.226

Thilng tin vi khu vgc itla lltToan bQ hopt tlQng cria Tfp doin chi di6n ra tr6n l6nh th6 Viet Nam.

Quin $ rfri ro tiri chinhHoat dOng cria Tfp doin phit sinh c6c rui ro tdi chinh sau: rrii ro tin dpng, rui ro thanh khoin vd ruiro thi trulng. Ban T6ng Girim d5c C6ng ty chiu tr6ch nhiQm trong viQc thii5t Bp c6c chinh s6ch vic6c ki6msoat nni- gi6m thi6u c6c rui - t-ai

"nirn cffng nhu giSmi6t viQc thUciriQn c6c ch(nh s61

vi c6c ki6m so6t de thi6t lAp.

3a Rfii ro tin dltngRrii ro tin dpng li rui ro mi-mQt b6n tham gia trong hqp d6ngnghla vp cria minh d6n di5n t6n th6t vd tai cnint cholgp doen.

:.,\\\',^\\\.r\r'tf\?\\

khdng c6 khi nlng thyc ,r"" r:,&1)

YTfp doin c6 cfuc rti ro tin dpng ph6t sinh chri y6u tir c6c khoin phii thu kh6ch hing, ti6n gui ngdnhdng.

Phdi thu khdch hctngTap <toan.gi6m thi6u rui ro tin dpng bing c6ch chi giao dich v1i chc iton vi c6 khi ning tii chinht6t, y6u cAu md thu tin dpng hoflc c6 tii san <l6m b6o O5i vOi c6c don vi giao dich 6n dAu hay chuac6 th6ng tin vA khA ndng tdi chinh. Ngoii ra, nhdn vi6n k6 to6n c6ng nqlhuhng xuy6n theo-doi nqphii thu A6 eOn dtic ttru hOi.

Bdn thuydt minh nay ld mlt bO ph4n hqp thdnh vd phdi efuvc cloc cimg voi Bdo cdo tdi chinh hqp nfuit gifta niAn dQ 48

c6nc w cd pnAn vAn rAr vn xE'p oO xAr enDfa chi: Tdng Z, s6 +S trigu ViQt Vuong, phudng Bti Thi Xudn, qufln Hai Bd Tnmg, thdnh ph6 Hd NQi

eAo cAo rar cnhnrrrop NuAr crUe NEN o06 thang dAu cira n5m tdi chinh k6t thric ngdy 3l th6ng 12 ndm20l6Bin thuy6t minh 86o c6o tii chinh hqp nn6t gita ni6n rIQ (ti6p theo)

Khoan phii thu kh6ch hdng cfra Tflp <Ioan li6n quan <l6n nhi6u dcrn vi vd c6 nhdn n6n rui ro tfn dpngtfp trung dOi vOi khoin phii thu kh6ch hdng ld th6p.

Tidn gtri ngdn hdngCdc khoin tiiin gui ngdn hdng c6 kj, hpn vd kh6ng c6 k! han cria Tfp ilodn <tugc giri tpi c6c ngAnhdng dugc nhi6u ngudi UiiSt d6n 0 Viet Nam do vpy rui ro tin dgng AOi vOi ti6n gfti ng6n hing ldth6p.

Mric d0 rui ro tfn dpng ttii da d5i v6i c6c tai sin tdi chinh h gi6 tri ghi s6 ctn chc tdi sin tii chinh(xem thuy6t minh si5 VII.4 vd gi6 tri ghi s6 cta c6c tii sin tai chfnh).

Bing phdn tich vd *tt*r'ff ;I; ffr ":i'fi :r;# "Hilffl, "'Tr'Hffi

ho{c chua b! nhung bi ginm nhung kh6ng v}/ho{c b!giim gi6 si6 giim gi6 gifrm gi6 C0ng

^l r.. .JO CUOI Ky

Ti6n vd c6c khointucrng duong ti6n 203.414.616.671Ph6i thu kh6ch hang 61.098.655.152

C6c khoin phdi thu

203.414.616.671

4t3.313.612 61.511.968.764

5.275,253.s33

s.000.866.500

kh6c

Tdi sdn tdisang tt6 brin

c0ng

5.275.253.533chlnh sEn

5.000.866.500

ag\ese1.8sg 413.313.612 27 5.202.7 05.468

=ilr

.I

'ti\r1/

A

IG

S5 tIAu nlmTi6n vd cdc khoantuong ttuong ti6nPhdi thu kh6ch hdng

C6c kho6n ph6i thukhSc

157.637.362.387

63.192.697.600

4.846.373.695

5.000.866.s00Tdi san tdisdng d6 ban

c0ng

chinh sin

157.637.362.387

448.153.612 63.640.851.212

4.846.373.695

5.000.866.500

230.677.300.182 448.153.612 231.125.453.7 9 4

3b. Rfiirothanh khodnRrii ro thanh khoin li rui ro Tfp dodn g[p kh6 khen khi thUc hiQn nghia vu tdi chinh do thi6u tiAn.

Rrii ro thanh khoincria Tfp doin chri y6u ph5t sinh tu viQc c5c tdi sin tai chinh vi ng phii tr6 tiichinh c6 c6c thoi <li6m d6o han lOch nhau.

Tflp tlodn quin ly rui ro thanh |<ho6n th6ng qua c6c biQn ph6p: thudng xuy6n theo d6i c6c y6u cAuvii thanh torin hiQn tai vd dU ki6n trong tuong lai d6 duy tri mQt lugng ti6n cfing nhu c6c khoin vayd mric phir hqp, gir[m s6tc6c ludng tiAn ph6t sinh thpc tiS v6i du titin ntrim gi6m thi6u 6nh huongdo bi6n dQng cfia lu6ng ti6n.

Bdn thV'A minh nay td mQt bQ phQn hqp thdnh vd phdi ihryc ilpc cirng vdi Btio cdo tdi chlnh hqp nhiit giira ni€n dQ 49

c6ne w cd pxAn vflr rAr vA xE'p oO nAr arDia chi: Tang 7, s6 +S triqu ViQt Vuong, phudng Biri Thi Xudn, qufln Hai Bd Tnmg, thanh ph6 Hd NOi

sAo cAo rar crfus uep NsAr crUe NIEN o06 th6ng dAu cria n[m tdi chinh k6t thric ngdy 3l thring 12 ndm20l6Bin thuy6t minh 86o c6o tli chinh hqp nhdt giira ni6n dQ (ti6p theo)

Tir I nim tr0 TrGn I nim' d5n 5 nrmxuonq TrGn 5 nIm

Thdi han thanh torin cria c6c kho6n ng phii fte tei chinh phi phSi sinh (bao g6m l6i phni tri) dlratr6n thdi han thanh to6n theo hqp d6ng vi chua <lu-o. c chi6t kh6u nhu sau:

^r r.. .Do cuor Ky

Phei tre ngucri b5n

Vay vi ngChi phi phf,i triC6c khoin phii tri kh6c

c0ng

S5 dAu nrmPhii tri ngudi brinVay vi ngChi phi phii hiC6c kho6n phii tri kh6c

c0ng

48.686.702.t0147.389.992.91s t17.84s.250.8993.220.0t1.634

t8.27t.915.054 90.604.520.000

117.568.621.704 208.449.77 0.899

c0ng

48.686.702.101165.235.243.814

3.220.01t.634108.876.43s.054

326.018.392.603

44.509.475.17248.372.200.394 142.329.119.846

386.506.83824.180.552.772 90.604.520.000

44.509.475.172190.70t.320.240

386.s06.838

tt4.785.072.772

3c. Rrti ro th! trrdngRrii ro thi truong ld rui ro mi gi6 tri hqp $ hoflc c6c ludng tidn trong tuong lai cria cdng cg tdichinh s€ bi6n <lQng theo nhirng thay d6i cria gi6 thi truong.

Rrii ro th!truong li6n quan d6n ho4t dQng cria TAp tioin gdm: rui ro ngopi te, rui ro l6i su6t, rui rovA gi6 chimg kho6n vd rui ro gi6 hang h6Jnguy6nv0t liQu.

Cic phdn tich vd dQ nhpy, c6c dinh gi5 du6i <tdy li6n quan d6n tinh hinh tdi chinh cria Tfp dodn taingiy 30 th6ng 6 ndm2016 vi ngdy 31 thdng 12 ndm2015 tr6n co sd gi6 tri ng thuin. Mric thay tl6icta fj' gi6, ldi su6t, gi6 chimg kho6n, gi6 hang h6a/nguy6n vflt liQu sri dpng <16 phan tich ttQ nhpyttugc dga tr6n viQc <t5nh gi6 kh6 n6ng c6 th6 xiry ratrong vdng mQt nim t6i vdi c5c tli6u ki6n quans6t <lu-o. c ctia thi trudng tai thoi <ti6m hiQn tpi.

Riti ro ngoqi tQ

Rrii 19 ngopi tQ ld rui ro mn gi6tri hqp ly ho[c c6c lu6ng ti6n hong tuong lai cria c6ng cp tii chfnhsE bi6n dQng theo nhtng thay ddi ciaty gi|frOi Ooal.

T4p doin quin lf rui ro li6n quan d6n bitin dQng cria fj, gi6 hdi do6i bing c6ch t5i uu thdi hpn thanhto6n c6c khoin n-o., dg b6o fj' gi6 ngopi tQ, duy tri hqp llf co c6u vay"vd no gifta ngopi tQ vd VND,lga chgn thdi <li6m mua vd thanh to6n c6c khoin ngo4i tQ tai thdi tti6m t'j, gi6thdp, srl dpng t5i uungu6n tiAn hiQn c6 d6 c6n bing gita rui ro tj'gi6 vd rui ro thanh khoin.

Tfp ttodn kh6ng sri dpng t6t tcy c6ng cp tii chinh ph6i sinh <16 phdng ngua rui ro ngopi tQ.

Tii sin(Nq phni tri) thu6n c6 gi5c ngo4i tQ cria Tflp doin nhu sau:

117.448.73s.17 6 232.933.639.846 350.382.375.022

so cuor KY 55 iliu nem

USD EUR

339,63 804.148,89 46,02

1.452.394,60

(8.386.009"39)

(86.328,22) 656.380,00 (465.408,57) (4.277.654,00)

__G.s2q rug) _G5€!qE2I ___q5oiqqpq. __K.se!.u!,47) ___46,02_ ___g2T_.6s!$0L

\'9

{a

iI

{

ql

1t

otilH

ioiAAI

Dt:

Ti6n vd cdc khoantuong duong tidnPhai thu kh6ch hang

Vay vd nqPhdi tri ngudi b6n

Tni sin/(Ng phii tri)thuAn c6 g5c ngoqi tg

603.224,69

829.007,62

(7.342.35s,6s)

(615.9r4,46)

Bdn thuyet minh nay td mil bA pluin hqp thdnh vd phdi dr$c dlc cimg ydi Btio ctio tdi chinh hqp nluil gi{ia ni,n il| 50

c6ne w cd pnAn vAn rAr vA xEp oO nAr nnDfa chi: fdng7, sti +S fri6u ViQt Vuong, phudng Bti Thi Xudn, qufln Hai Bd Tnmg, thanh ph5 Ha NOinAo cAo rer cuiNn Hep NHAr cr[re NIEN og6 thring dAu cria n[m tdi chlnh k6t thfc ngdy 3 I th6ng 12 ndm 2016B6n thuy6t minh B6o c6o tii chfnh hgp nh6t gitra ni6n tIQ (ti6p theo)

Ban T6ng Gi6m d5c C6ng ty ddnh giitmr?c dQ anh huorg do bii5n dQng cta tV ei6h6i do6i tttin lqinhufln sau thuti vd vtin chri sd htu cria Tpp doan li khdng tl6ng k6.

Rili ro ldi s*itRti ro lai sudt ld rrii ro mi gi6 trihqp lf hoflc c6c ludng ti6nsE bii5n dQng theo nhfrng thay <l6i crialSi su6t thi truong,Rfii ro ldi su6t c"ua Tfp ctoan chri yi5u li6n quan d6n c6c khoinc6 l6i sudt th6 n6i.

Tfp tloin qu6n lf rui ro ldi su6t bing c6ch phdn tich tinh hinh thi trucrng d6 <tua ra cfuc quy6t Ointrhsp lj trong viQc chgn thdi diiSm vay vd kj,hpn vay thich hgp nhim c6 ilugc circldi su6t c6 lqi nh6tcfing nhu duy tri ccy c6u vay vdi hi su6t tha nOi va c5 <tinh ptit t qp.

C6c c6ng cg tii chinh c6 l6i su6t th6 n6i cria Tfp doin nhu sau:

Sii cuSi nlmVND USD

trong tucrng lai cria cdng cp tdi chinh

ti6n grii c6 kj,han vd c6c khoin vay

Sii tIAu nImVND USD

Ti6n vi c6c khoin tucrng tluong ti6nVay vd ngTli sin(Nq phii tri) thuin

166.036.792.84',1 603.224,69(7.342.355,65)

$r12.142q)

I15.595.835.616 804.148,89(8.386.009,39)

_lz{q{qgfql166.036.792.847 115.595.835.616

Tfp <foan d6nh gi6 mric tIQ 6nh huong do bi6n dQng cria l6i su6t <1i5n lqi nhu{n sau thui5 vd vi5n chris& htu cria Tflp doan ld kh6ng tl6ng k6.

k)i ro v€ gid chtmg khodnC6c chimg kho{n do Tfp doan nim gifi c6 thi5 bi anh huong bdi c6c rui ro v6 giltrituong lai cuachimg khorin <tAu tu. T{p dodq qunn if rui ro vd gi6 chimg kho6n bing c6ch thi6t hp trpn mric Aautu vi da dpng h6a danh mgc <liu tu.

Ban T6ng Girflm tt6c C6ng ty d6nh gi6 mric <IQ inh hu&ng do bii5n tt6ng cria gi6 chirng khorin tliinlqi nhuAn sau thu6 vd v6n cht s& hiru cria Tfp doan li kh6ng d6ng k6.

Rfii ro vi giti hdng hda/nguyAn vQt liQuTflp doan c6 nii ro vd sg bitin dQng cria gi6 hang h6a/nguy6n vflt ligu. T{p doan quan g nii ro vAgi6 hing h6a/nguy6n v4t liQu bing c6ch theo d6i chit che c6c th6ng tin vd tinh hinh c6 li6n quancria thi truong nhim qudn l), thdi di6m mua hdng, k6 ho4ch sin xu6t vd mric hing tOn kho m6t c6chhqp ry.

T{p dodn chua sri dpng cdc c6ng cg ph6i sinh ttdm b6o <16 phdng ngta c6c rui ro vC gi6 hdngh6a/nguy6n vAt lieu.

3d Tdi sdn ildm baoTfp rtoin kh6ng c6 tdi sin tdi chinh thii ch6p cho c6c ikrn vi kh6c cfing nhu nhfln tdi san thti ch6p tuc6c clon vi kh6c tpi ngdy 30 thring 6 nim 2016 vdtpi ngdy 31 thr[ng 12 ndm20l5.

51BAn thq4it minh nay ld mQt bQ pfuin hqp thdnh fi phdi duqc itqc cimgvoi Btio ctio tdi chinh hgp nhrit gifra niAn dg

cOne w cd pnAn vAru rAr vA xEp oO nnr nnrDia chi: Tdng 7, sii +S trigu ViQt Vuong, phudng Bti Thi Xudn, quQn Hai Bd Tnmg, tnanh ph6 HA NOisAo cAo rer crfNH uqp mrAr crUe NIEN o06 thbngddu cria nlm tdi chinh kiit thric ngdy 3l thang 12 nhm20l6Bin thuy6t minh 86o c6o thi chinh hqp ntr6t gina niGn tIQ (tii5p theo)

Tii sin tii chinh vi ng phii tnf, tiri chinhTdi sdn tdi chinhGi6 tri ghi s6 cria c6c tii sin tdi chinh nhu sau:

s5 cuSi t<v Sd tliu nlmGi6 g5c DU phdng Gi6 g6c Dr phdng

TiAn vd cfuc khoin tuongdu<rng tidnPh6i thu kh6ch hangC6c khoin phii thu kh6cTdi sin tii chinh sin sdng d6b6n

c0ng

1s7.637.362.387

289.073.612 63.640.8s1.212 306.493.612

4.846.373.695

203.414.616.67t61.s11.968.7645.275.253.533

5.000.866.500 5.000.866.500

275.202.705.468 289.073.612 231.125.453.794 306.493.612

Ng phdi trd tdi chinhGi6 tri ghi s6 cria ng phii tr6 tdi chinh nhu sau:

Phii tri ngudi b6n

Vay vi ngChi phi phii triC6c khoin phei tre kh6c

c0ng

s5 cudi t<y

48.686.702.101165.235.243.814

3.220.01t.634108.876.435.054

326.018.392.603

55 iIAu nrm44.509.475.172

190.701.320.240

386.s06.838rt4.785.072.772

350.382375.022

Gidtri hW UTfp tloin chua xdc ttinh dugc gi6 tri hqp lf ct-r- cdc tii san tdi chfnh vd ng ph6i tr6 tdi chinh doTh6ng ir s5 2|O/2009/TT-BTC ngdy 06 th6ng 1l n[m 2009 ctra BO Tdi chffi cfing nhu c6c quyttinh hiQn hanh chua c6 huong d6n cu th6.

Sg kiQn phit sinh sau ngiy t<5t tntc k) k6 to6nKh6ng c6 su kiQn trgng yi5u ndo ph6t sinh sau ngiy ki5t thric k! kti to6n y6u cdu ph6i di6u chinh si5

li€u hoic c6ng bi5 tr6n B5o c6o tai chfnh hqp ntr6t gita ni6n <tQ.

Nguoi tfp bi6u

Trin Thi Thanh 116o

5.

l\.,\)..

\zrHAX\a.'

-'!L r.I VAH I T;

l*::, /;9/v

Lflp, ngdy 10 thSng 8 nim 2016

Ph4m Thi Hdn

KPQ7 nAaCONG T

VAl,l TAI VA,a

Bdn thuyiit minh nay ld mQt bQ phdn hqp thdnh vd phdi ifuqc dpc citng voi Bdo crio tdi chinh hgp nluit giiia niAn ifi 52