Mdu CBTT/SGDHCM-06(Ban hdnh kdm theo Quy€t dinh sd 07/2013/QD-SGDHCM ngdy 24/07/2013 cila

TGD SGDCK T7HCM vA Quy chA COng bA tltAng fin tsi SGDCK TPHCM)

cTY CP VAN TAMxBp oo nAr aN

3;;ltrtrt;;3

56: 37 I 0-201 6/CBTT-HATSHe NQi, ngdY 28 th6ng 10 n6m 2016

COxC BO THONG TIN TRflN CONG THONG TIN DIB'N TtI Cua UvBAN CHI.NG KHOAN NHA NTIOC VA SGDCK TPHCM

CQNG HOA XA Ugt cHU NGHIA VIET NAM

DQc rgp -l:.r:j4nh phric

b6t thuong E theo you cAu dainr, r.Y

Kinh gfri: - Uy ban Chrtng kho6n Nhir nudc- SO Giao dich Chr?ng kho6n TP HCM

C6ng ty C6 phAn V4n tdi vd Xtip dO Hii AnCdng ty

DiQn tho4i

Fax

M6 chimg kho6n HAHDia chi trp so chinh TAng 7, sO 45, ph6 trieu Vi6t Vuong, Phucrng Bni ThiXudn, QuQn

Hai Bd Trtmg, Thenh pnO Ua NQi, ViQt Nam

043.9877515

043.9444022

Nguoi thgc hiQn c6ng Ph4m Thi Hdng Nhung

b6 th6ng tinDia chi: TAng 3, toa nhd Hii An, km2 ducrng Dinh Vfi, P.E6ng Hei, Q.Hai

An, TP.Hdi Phdng

SO eien tho4i c6ng ty 0313919721

Fax 031.3979718

Lo4i thOng tin cOng b6 AZ+ giir trNQi dung th6ng tin cOng b6:"Biio c(ro Tdi chinh Hqp nhh Qu!, Iil ndm 2016" cila COng ty CO phdn

Hdi An.

Vqn tai vd X€p dd

Thdng tin ndy dd dugc c6ng b6 trdn trang th6ng tin diQn tu cua c6ng ty viro ngdy 2811012016

tpi ducrng d6n www.haiants.vn.

Chring tdi xin cam k6t c6c th6ng tin c6ng b6 tr€n ddy ld dirng sg that va hodn todn chfu tr6ch

nhiQm tru6c ph6p luft vC nQi dung c6c th6ng tin di c6ng b6.

Tdi liEu dinh kdm:

- Bdo cdo Titi ch{nh Hqp nhAt Qui'III ndm 2016

'.n/ ccr'lc tv-:/ c0'puAr'rr i vnH rnr v,t xri

*\ HAI AN It$*#g/q*tr&%&,yff','Y

UBND TP HA NQIcrY cP vdN rAt v.L xfp oO HAI a.N

ceNG HoA xA ngr cn0 NcuiL vIPT NAMDQc lflp - Tg do - Hgnh phfc

se,'&,toQacD-HATSHd N1ii, ngdy!,(thdng t0 ndm 2016

BAN GIAI rniNn so LIEU BCrc HgP NHAr QUV 3 NAM 2016

Kfnh gfri: S& giao dich chrfrng khorln Thhnh ptrii ffO Chi Minh

T6 chric ni6m yi5t: COng ty CO phAn v$n tii vi x6p dd Hii An

Dia chi: TAng I sO +S phO trigu Viqt Vumg, phudng Bni Thi XuAn, qufln Hai

Bd Trung, Ha NQi

Md chimg kho6n: HAH

GiSy chting nhfln dAng ky doanh sO OtOlSt8809 do S0 ke ho4ch vd dAu tu

thdnh pnO Ua NQi cdp lAn ddu ngdy 08/0 5l20}g vd cAp thay d6i lAn thri 08 ngdy

0511212014.

Chfng tdi xin gi6i trinh sO tigu b6o c6o tdi chinh hqp nh6t Quy 3 nim nay lgi

nhu{n sau thu6 cria C6ng ty c6 gi6m 4lYo so v6i cirng kj'n6m ngo6i ld do:

- S6n luqng hang qua cing gidm

- f6t c6u sin luqng thay d6i:

+ Hdng nQi dia t[ng

+ Hdng xu6t nhflp khAu gi6m, container l4nh gi6m.

Chfng t6i cam doan nhtng thdng tin gi6i trinh trong ban ndy ld chinh x6c vd

cam k6t tudn thri ciic quy dinh cria phdp luflt vA chting kho6n va thi trucrng chimg

kho6n.

c6Nc TY CP y rAr va xnp n6,uAt tN*y

. cOrue rv

VAN TAI VA X

ffo,ilb^frWrfuW

coNG TY CP VAN rAr va xnp oO HAr ANTdng 7 sii ls pnii TriQu viQr vuong, phudng Biti rhi xudn, euQn Hai Bd rrung, Hd Ni,i.

-__-__:::-:==:=:==_-=:=

BAo cAo TAr cHiNH Hop NHAreuf 3 NAM 2ot6

K6 toSn truong

Ph4mMfq ffOng Nhung

Girlm tl(ic

cOruo rvco'pHAtl

vAlr rAr vFXfi

\ nAt nu

Hd N|| thdng l0 ndm 2016

CONG TY CO PHAN VAN TAI VA XEP DO HAI ANDia chi: TAng 7, sti +S tripu ViQt Vuong, phudng Bni Thi Xu6n, quQn Hai Bd Tnmg, He NQi

sAo cAo rAr cHiNH HoP NHAr euY 3

cta nim tdi chinh ti5t tnnc ngdy 3l th6ng 12 ndm2016

nANc cAx o6r KE ToAN HgP NnArT4i ngiy 30 th6ng 9 n5m 2016

rAI SAN

TAI SAN NGAN HAN

Tidn vi c6c khoin tucrng tluong tidnI len

C5c kho6n tucmg cluong tidn

II. Eiu tu tiri chinh ngf n h3n

l. Chung khorln kinh doanh

2. Dg phdng gi6m gi6 chimg khorin kinh doanh

3. DAu tu nim giir diSn ngdy cliio hpn

III. C6c khoin phii thu ngin h4n

1. Ph6i thu ng6n h4n cria kh6ch hdng

2. Tritru6c cho ngudi b6n ng6n hpn

3. Phii thu nOi b0 ng6n han

4. Phii thu theo ti6n d0 k6 hoach hqp d6ng x6y dpg5. Phii thu v6 cho vay ng6n hpn

6. Ph6i thu ng6n hpn khSc

7. Ds phdng phii thu ng6n hpn kh6 ddi

8. Tdi sin thit5u chd xf lf

IV. Hing t6n khol. Hang t6n kho

2. Du phdng giim gi|hdng t6n kho

Tii sin ngin hgn kh{cChi phf tri tru6c ngin trqn

Thu6 gi6 tri gia tdng tluqc kh6u truThui5 vd c6c khoin kh6c ph6i thu Nhd nuoc

Giao dfch mua b6n l4i tr5i phitiu Chinh phri

Tdi s6n ng6n hpn kh6c

Me Thuy6tsii minh s6 cuSi ty

356,653,687,554

v.l 231,929,465,727

37,766,236,272

194,163,229,455

Dcrn vltinh: VND

Sd oiu nim

A.

I.1.

2.

100

83,390,020,595

v.3 69,403,982,245

v.4 9,910,526,502

4,388,43g32;(312,927,473)_

35,106,921,285

35,106,921,285

6,227,279,947

5,734,124,912

376,257,285

116,897,750

271,936,183,156

157,637,362,387

42,041,526,771

115,595,835,616

66,616,690,213

63,640,851,212

1,772,867,041_

1,50g,465,57;(306,493,612)_

28,171,316,193

28,171,316,193_

19,510,8141363

841,885,249

18,665,773,714

3,155,400

110

lll112

t20t2l122

123

130

t3t132

133

134

135

136

137

139

v.5Y.6a

Y.7

140

141 V.8

149

v.1.

)3.

4.

5

1s0

151

152

153

154

155

V.9a

v.l5

//;,z.lE'

a\

Bdo cdo ndy phdi dugc dqc citng vdi Bdn thuyiit minh Bdo ctio tdi chinh hqp nhiit

coNG TY CO PHAN VAN TAr VA XEp DO HAr ANDla chi: TAng 7, si5 +S tripu ViQt Vucrng, phulng Bti Thi Xudn, qufln Hai Bd Trtmg, He NQi

eAo cAo rAr cHiNH HoP NHAr euf 3

ctia n6m tdi chinh ti5t ttuic ngdy 31 thdng 12 ndm 2016

Bing c6n O5i tr6 toSn hqp nh6t @i5p theo)

TAI SAN

B - TAI SAN O. T HAN

I. Cfc khoin phfri thu dii hgn

l. PhAi thu ddi hqn ctakh6ch hdng

2. Tri tru6c cho ngudi brin ddi h4n

3. Vdn kinh doanh d tlon vi trgc thuQc

4. PhAi thu nQi bQ ddi han

5. Phii thu vd cho vay dii h4n

6. Phii thu ddi han kh6c

7. Dyphdngphiithu dii hpnkh6 ddi

il. Tdi sin c5 alnn" a -..,^L Tdi sAn c6 tlinh hiru hinh

NguyAn gid

Gid tri hao mdn lily kiit-.,..2. Tdi sin c6 tlinh thuO tdi chinh

NguyAn gid

Gid tri hao mdn lily kea-..3. Tdi s6n c6 tlinh v6 hinh

NguyAn gid

Gid tri hao mdn lily kii

III. BAt dQng sin tliu tuNguy6n giri

Giri tri hao mdn lty ki5

IV. Tii sin dO dang diri h4n

l. Chi phf sin xu6t, kinh doanh dd dang ddi han

2. Chi phi x6y dpg co bin dd dang

V. EAu tu tii chinh dhi h4n

1. DAu tu vdo cdng ty con

2. Diu tu vdo c6ng ty li6n doanh, li6n ktit

3. DAu tu g6p v5n vdo don vi khric

4. Dp phdng ctAu tu tdi ch(nh ddi h4n

5. DAu tu nim gift iliin ngdy tl6o h4n

VI. Tni sin dii hgn kh6c

1. Chi phi tri trudc ddi hpn

2. Tdi s6n thui5 thu nhfp hodn l4i

3. Thi6t bi, vflt tu, php tirng thay thti ddi han

4. Tdi sin ddi hpnkh6c

5. Lqi th6 thuong m4i

TONG CQNG TAI SAN

Thuy6tminh s5 cu6i trY

611,745,620,674

3,338,228,123-

M5so

200

Sii tliu n5m

210

211

212

213

214

215

216 V.6b219

220

221 V.10222

223

224

22s

226

227 V.l l228

229

230

231

232

240 Y.12

241

242

250

251

252 Y.2a

253 Y.2b254

255

260

261 V.9b

262

263

268

269

270

3,338,228,n;

558,361,577,783

554,301,313,330

804,077,332,401

(249,776,019,071)

4,060,264,453

6,916,677,885

(2,856,413,432)

7,877 11181199

7 ,877 ,l I 8, 199

27,039,160,909_

22,038,294,409

5,000,866,50:

15,129,535,660

15,129,535,660

648,940,537,145

3,336,908,123

3,336,908,123

590,148,653,166

586,813,131,791

779,973,143,531

(193,160,011,740) _

3,335,521,375

s,851,969,885

(2,516,448,s 10)

:

21,891,769,895

21,891,769,895

23,663,217,600

18,662,351,100

5,000,866,500

9,899,988,361

9,899,988,361

,7

!\1,

\

Bdo cdo ndy phdi clugc d7c cilng vdi Bdn thuyiit minh Bdo cdo tdi chinh hqp nhiit

968,399,308,228 920,876,720,301

cOnc w cd pnAn vAn rAr vn xEp oO nlr ru,t

Dia chi: Tdng 7, si5 +S triqu Uip, Utr*r, phudng Bti Thi Xudn, qu{n Hai Bd Trtmg, Hd NOi

nAo cAo rer cHiNH sop NsAr quY :cria ndm tdi chinh tci5t ttuic ngdy 3l thdng 12 ndm 2016

Bing c6n a5i # toin hqp nh6t @i5p theo)

Thuy6tminh s5 cu5i ky

ME

^so 56 diu nxmNGUON V6N

C- NqPHAITRA

I. Nq ngin hgn

l. Phii tri ngudi brin ngin hpn

2. Nguoi mua trir tiAn tru6c ng6n h4n

3. Thui5 vd c6c khoin ph6i nQp Nhd nu6c

4. Phii tri ngudi lao tlQng

5. Chi phi phii tr6 ngin hpn

6. Phii trinQi b0 ngin hpn

7. Phii tri theo tii5n d0 k6 hoach hqp d6ng x6y dpng

8. Doanh thu chua thpc hiQn ngan tran

g. Phiitringinh4nkh6c10. Vay vd ng thu6 tdi chinh ngin h4n

ll. DUphdng phii tring6n h4n

12. Qu! khen thudng, phfc lgi

13. Qu! binh 6n girl

14. Giao dich mua b6n l1itrdiphi6u Chinh phri

II. Ng diri h4n

1. Ph6i tr6ngudi b6n ddi han

2. Ngudi mua tri ti6n tru6c ddi han

3. Chi phi phii tri ddi han

4. Phii tri nQi b0 vii v6n kinh doanh

5. Ph6i trinOi b0 ddi h4n

6. Doanh thu chua thUc hi€n ddi h4n

7. PhAi tri ddi h4n kh6c

8. Vay vd ng thu6 tdi chinh ddi han

g. Tr6i phi6u chuy,Sn <l6i

10. C6 phitiu uu <l6i

I l. Thuti thu nhflp hodn l4i phii tr6

12. Dg phdng phii trd ddi han

13. Qu! ph6t triiin khoa hgc vd c6ng nghQ

300

310

3l I V.13

312 V.14

313 V.15

314

315 V.l6316

317

318

319 Y.17a

320 V.18a

321 V.r9

322 V.20

323

324

376,877,993,846

164,355,471,935

55,795,748,618

335,806,324

11,692,568,637

9,070,857,609

5,468,070,264-

24,773,85130;

39,028,338,818

2,648,342,710

15,541,887,647

212,522,521,911

90,604,520,00;

121,918,001,911

400,604,907,781

167,671,267,935

44,509,475,172

383,606,600

14,856,003,290

20,581,260,986

386,506,838

24,811,g14,2g;

48,372,200,394

2,648,342,710

11,121,957,647

232,933,639,846

90,604,520,000

142,329,119,846

\l

6\330

331

332

JJJ

334

33s

336

337

338

339

340

341

342

343

v.17b

v.18b

Bdo cdo ndy phii ihtgc ilqc cilng tdi Bdn thuyiit minh Bdo cdo tdi chlnh hqp nh(it

c6r,rc ry cd pnhru vfln rnr vA xEp oO nar anEia chi: TAng 7, sO +5 tri6u ViQt Vuong, phubng Bni Thi XuAn, qu{n Hai Bd Trtmg, Ha NOi

sAo cAo rer cHiNH uqp NuAr eu* :cta ndm tdi chinh ttit ttrfc ngdy 31 thdng 12 ndm 2016

Bing cAn o6i tr6 todn hqp nhdt (iiip theo)

NGUON VON

D - NGUoN v6x cuu so nOU

I. V6n chri s& hitu

l. V6n g6p cta chri sd hfru

- Cii phi€u phii th6ng c6 quy€n bi€u quyiit^: ,.:- Lo pkrcu nt clat

2. Th[ng du v5n c6 phAn

3. Quy6n chsn chuyiln e6i trai pni6u

4. V6n khric cfia chri sd hiru- ^A . .i). uo pnreu quy

6. Ch6nh lQch tl6nh gi6 lai tdi s6n

7. Chenh lQch t'j gi6 h6i do6i

8. Qu! dAu tu phrit tri6n

9. QuI h6 trs s6p x6p doanh nghiQp

10. Qu! kh5c thu6c v6n chri s0 hiru

11. Loi nhu{n sau thu6 chuaphdn phdi

- LNST chra phdn phAt my tii ae" cu6i kj, trudc

- LNST chuaphdnphai 6, nay

12. Nguiin vtin dAutu xdy dpg co bin13. Lgi ich cO d6ng kh6ng ki6m so6t

Thuy6tminh Sti cuiii t<y

591,521,314,382

v.2l 591,521,314,382

231,962,320,000

231,962,320,000

58,788,380,922

(2,571,030,000)

r31,730,070,80;

163,217,999,836

65,994,677,830

97,223,322,006

8,393,572,815

MEso

430

431

432

S5 tIAu n5m

400

410

4tt4l 1a

4t 1b

412

413

414

415

416

417

418

419

420

421

42 la421b

422

429

520,271,812,520

520,271,812,520

231,962,320,000

231,962,320,000

58,788,380,922-

(2,571,030,000)

82,722,070,809

149,376,806,830

149,376,806,830_

(6,736,041)

II.t.)

Ngudn kinh phi vir qui khdc

Ngu6n kinh phi

Nguiin kinh phi dr hinh thenh tdi san c6 dinh

rONG ceNG NGUON vON

Ngudi l{p bi6u K6 torln tru0ng

TrAn Th! Thanh Hio Phgm Thi H6ng Nhung

968,399,308,228 920,876,720,301

Lpp, ngdy 24thing 10 ndm 2016

//*'ro/El*\rr.<)\

corue rv

vAlt tAl vir xrP t

HAI ANi

Bdo cdo ndy phdi ihryc d7c cirng vdi Bdn thuyilt ninh Bdo ctio tdi chinh hqp nhdt

T3 M4nh Cudng

cONG ry cO pHAN vAN rAr vA xEp oO nAr anDia chi: T6ng 7, s6 a5 trieu ViCt Vuong, phuong Bni Thi XuAn, qudn Hai Bd Tnmg, Hd NQi

sAo cAo rar csiNn nop Nnar euY :cia nim tei chinh kilt ttrric ngdy 3 I thang I 2 n5m 20 16

nAo cAo KET euA HoAT DQNG KIIIH DoAI\H HqP NHArQuf 3 cfra ntrm tii chinh k6t th0c ngiy 31 thing 12 nlm 2016

Ti J;, euf3ntrmnav

Ltiy

Quf 3 ntrm trufc

Don vi tinh: M{Dt6 tt oAu ntrm <I6n cu6i lY nly

Ntrm nay Nilm trufcCHi TIOU

1. Doanh thu bdn hing vi cung c6p dich vq

2, C{c khofln gif,m trir doanh thu

3. Doanh thu thuin vd bdn hAng vi cung c6p d

4. GiC v5n hAng bdn

5. Lqi nhuQn gQp vd bdn hilng vi cung cip dlc

6. Doanh thu hogt ilQng tii chlnh

7. Chi phl tii chinh

Trong d6: chi phi lli vay

8. PhAn lei ho[c 16 trong c6ng ty liOn doanh, li

9. Chi phf b{n hing

10. Chi phi quAn lf doanh nghiQp

It. Lqi nhufn thuin tir hogt ilQng kinh doanh

12. Thu nhfp kh{c

13. Chi phi khAc

14. Lqi nhufn kh{c

15. T6ng lgi nhugn k6 to{n trufc thu6

16. Chi phf thu6 thu nhip doanh nghiQp hiQn hi

17. Chi phi thud thu nhflp doanh nghiQp holn 11

18. Lqi nhufln sau thu6 thu nhfp doanh nghiQp

19, Lqi nhu{n sau thu6 c0a cdng ty mg

20 Lqr nhufn sau thu5 cria c6 d6ng kh6ng ki6n

2l L9li co bin tr6n c6 phi6u

22. L^isuy giim tr6n c6 phi6u

Nguiri lflp bi6u

01

02

10

1l

20

2l

a)

23

24

25

26

30

3r

32

40

50

5l

52

60

6l

62

10

7l

vI.l 112,892,519,810

vl.l I12,892,519,810

vl.z 81,502,836,115

31,389,683,695

vI.3 2,414,964,213

vI.4 924,088,846

921,016,748

vI.5 1,910,359,507

vr.6 7,9t8,330,761

26,872,587,805

vt.1 980,832,855

vI.8 21,611,559

959,215,296

27,831,803,101

2,796,639,745

t27,178,513,810

127,178,513,810

71,251,855,78E

55,926,658,022

2,172,224,603

4,601,400,274

1,205,730,919

r,249,904397

8,453,514,136

46,293,872,612

459,012,921

576,263,865

(117,250,944)

46,176,621,668

3.658.858.618

343,179,557,160

343,179,557,160

223,674,969,125

I 19,504,588,035

10,563,116,473

3,269,187,419

2,845,071,482

3,375,943,309

23,350,567,106

106,823,893,292

1,034,140,864

97,366,392

936,774,472

107,760,667,764

10,532,5r6,902

374,01 1,849,505

374,011,849,505

224,018,65r,518

149,993,197,987

9,539,485;208

10,110,958,136

4,042,952,865

2,481316,184

25,0r0,117J45

126,892,924,498

560,997J11

4,138,903,s81

(3,577,906,270)

123J15,018,228

9,534,877,700

25,035,163,356 42,511,763,050 97,228,150,862

25,002,997,065 42,511,763,050 97,223322,006

4,828,856

113,780,140,528

113,780,140,528

32,166,291

vl.g 996 1,792 3,959 4,777

K6 toin tru&ng

P;t ThiH6rg I'{hr.s

l0 n6m 2016

//">sl-l*\vt

Vr),Ot-'------/r9.( rnuNc ')7

cOrue rvco pHAlt

vAr'rtAtlIHAI AN

Bdo cdo nay phdi clugc ttgc citng bdn thuyil minh bdo cdo titi chlnh hqp nhiit

Ts Menh Cuirng

c6ruc w cd puAn vAru rnr vA xEp oO nAr ru,t

Dia chi: TAng 7, sO +S trigu Uip, Ur.r**, phucrng Bti Thi Xudn, qufln Hai Bd Trung, HeNOi

eAo cAo rlr cuiNu uge NuAr euf :cta n6m tdi chinh ki5t thric ngdy 3 I thSng 12 ndm 2016

sAo cAo LUU cHUYEN TrEN Tp HqP NHAr(Theo phuong ph6p gi6n tit6p)

Quy 3 cta nIm tii chinh k6t tt lic ngiy 31 thing 12 ndm2016

Don vitinh: VND

Liiy k6 tir tliu nIm tl6n cu6i t<y nayMii Thuy6ts6 minh NIm nav NIm trudc

1.

)

CHi TIEU

Luu chuy6n tidn tir ho4t ilQng kinh doanh

Lqi nhu\n trttdc thud

Diiu chtnh cho ctic khortn:

Kh6u hao tdi sin cO Ainn vd b6t dQng sin dAu tuC6c khoin dg phdng

Lai, 16 ch6nh lQch ty gi6 h6i do5i do tlinh gi5l4i

c6c khoin muc tidn tQ c6 g6c ngo4i tQ

Lei, 16 tii hoat dQng tlAu tuChi phi ldi vay

Cric khoin tli6u chinh khric

Lqi nhuQn th hogt itQng kinh doanh

trudtc thay ddt vdn ltu tlQng

Tdng, gi6m ciic kho6n ph6i thu

Tdng, gi6m hang t6n kho

Tdng, giim ciic kho6n phii triTing, gi6m chi phi tri tru6c

Ting, gi6m chimg khorin kinh doanh

-. ).I ren lal vay oa rathu6 thu nh{p doanh nghiQp ili nQp

Ti6n thu kh6c tt ho4t tlQng kinh doanh

Ti6n chi kh6c cho hopt ilQng kinh doanh

Lnu chuydn tiAn thudn ft hogt itQng kinh doanh

Luu chuy6n ti6n tir hogt itQng tliu tu

Ti6n chi d6 mua sim, x6y dpg tdi sin cd tllnh vic6c tdi s6n ddi h4n kh5c

Ti6n thu tri thanh lyi, nhugng b6n tii sin ci5 <lfnh vd

c6c tdi sin ddi h4n kh6c

Tiiin chi cho vay, mua c6c cdng cg ng cria

cton vi khric

Ti6n thu trOi cho vay, b5n lpi cdc c6ng cp ng ctia

tlon vi kh6c

Ti6n chi dAu tu g6p vl5n vdo don vi khric

Ti6n thu trOi aAu tu g6p v6n vdo clon vi kh6c

Ti6n thu ldi cho vay, ci5 tric vd lgi nhufln dugc chia

Lru chuydn trtn thufrn tt hogt itQng itdu fit

119,956,560,220 221,272,262,498

01 107,760,667,764

57,171,049,819

6,433,861

632,165,094

(10,524,188,939)

2,840,715,482_

157,886,843,081

(17,408,792,404)

(6,935,605,092)

23,010,354,340

(10,121,786,962)_

(3,054,330,958)

(22,405,051,785)_

(7,015,070,000)

123,315,018,228

45,248,005,827

488,716,084

7,437,768,435

(4,469,028,591)

4,042,952,865

176,058,432,842

8,547,621,625

(5,392,051,146)

63,933,134,925

(9,745,398,699)_

(3,978,800,501)

(3,850,461,548)

(4,300,215,000)

02

03

04

05

06 vI.407

08

09

10

llt213

14

15 V.15

t6t7 Y.20

20

2t

24

25

26

27

30

II.

l.

2.

J,

4.

5,

6.

7.

(11,474,562,481)_

9,178,441-

(138,253,625,441)

2,090,909,091

3,196,610,000

5.861,223,7648,568,538,776

Btio cdo ndy phdi ihrgc tlpc citng vdi Bdn thuy(it minh Bdo cdo tdi chinh hqp nhait

(2,896,845,264) (127,104,882,586)

cOnc w cd pnAru vAn rar vA xEp oO nAr anDia chi: Tdngl,si5 +S trigu Ui6, Ur.r**, phucrng Bili Thi Xudn, qufln Hai Bd Tnmg, HeNOi

eAo cAo rer csiNs uop NHAI euf :cta nim tdi chinh ttit ttuic ngdy 3 I thdng 12 ndm 2016

B6o c6o luu chuy6n tidn tQ hqp nh6t (ti6p theo)

MEso

Thuy6tminh NIm nay NIm trufcCHi TIflU

III. Luu chuy6n tidn tir hoqt tlQng tii chinh

1. Ti6n thu tir phrlt hdnh c6 phii5u, nh$n vl5n g6p cria

chri sd hftu

2. Ti€n trd lai viin g6p cho c6c chri sd hiru, mua 14i

c6 phitiu cta doanh nghiQp cl6 ph6t hinh3. Ti€n thu tri di vay

4. Ti6n tri ng g5c vay- -.:

i ..5. Ti6n tr6 no g6c thu6 tdi chinh

6. C6 tric, loi nhu{n di tri cho chri sd htu

Lnu chuydn fiin thaAn fu hogt itQng tdi chinh

Luu chuy6n ti6n thuAn trong nIm

Ti6n vi tuong tlucrng ti6n tIAu nim

Anh hucrng ctia thay OOi tyi gia frOi Ooai quy d6i ngo4i tQ

Ti6n vir tucrng tlucrng ti6n cu5i nIm

(42,738,600,913) (210,624,982)

3l

32

JJ

34

35

36

40

50

60 v.l

61

70 v.l

8,395,480,000

4,500,000,000

(32,612,351,913)-

(23,021,729,000)

67,47g,574,71;

(44,248,330,694)

(23,441,869,000)

74,321,114,043

157,637,362,387

(29,010,703)

93,956,754,930

77,086,650,648

256,194,865

:j

I

I

I

i,L

23tg2e$6sJnru

Ngudi l$p bi6u

T4 M4nh CudngTrAn Th! Thanh Hf,o

24thdng 10 nim 2016

16 toSn tru&ngKitst. U'-.-

Ph4m Th! Hdng Nhung

c0rue 'rY

co'pHnu

vAlr iAr V

HAI AN

Bdo aio ndy phdi dugc d7c cilng vdi Bdn thuyilt minh Btio cdo tdi chinh hgp nhiit

cdne ry cd pnAr,r v[r'r rAr vA xEp oO uAr nnDia chi: TAng 7, sO +S tripu Vi6t Vucrng, phuong Bni Thi Xudn, qu{n Hai Bd Tnmg, thinh phi5 He NOieAo cAo rar csiNH Hqp NnAr qu*:Cho ndm tdi chinh ki5t thric ngiy 3 I thlng 12 ndm 201 6

nAN THUvET MrNH BAo cAo rAr cHiNH Hgp NHAr euY 3Cho n5m tii chinh t<6t tntc ngiry 31 thdng 12 ndm2016

DAC DIEM HOAT DQNG

Hinh thrfrc sO hiiu v5nCOng ty C6 phAn Vfn tii vi Xi5p dO FIei An (sau dAy ggi tit li "Cdng ty') lA c6ng ty c6 phAn.

Linh vrSc kinh doanhLinh vgc kinh doanh cria C6ng ty ld dfch vu.

3. Ngdrnh ngh6 kintr doanhHo4t d$ng kinh doanh chfnh cria C6ng ty ld: Cho thu6 bdi, biic xtip hdng h6a cAng bi6n, vAn tiibi6n.

Chu ki sin xu6t, kinh doanh th6ng thudngChu k! sin xu6t kinh doanh th6ng thudng cria C6ng ty kh6ng qfi 12 th6ng.

CAu trfc T{p tloinTflp ilodn bao g6m C6ng ty mg vd 02 c6ng ty con chiu sg kii5m so6t cria COng ty mc. Todn bQ c6cc6ng ty con dugc hqp nh6t trong 86o c6o tii chinh hqp nh6t niy.

Thilng tin vi trii cdu trfic TQp itodnThdnh lQp c6ng ty conTrong ndm, C6ng ty <15 tham gia g6p vi5n thdnh lflp Cdng ty TNHH Vfln tii Container H6i An v6ity lQ g6p vtin ld 5},5yo viin di6u lQ. Muc dich cria riec t[urn gia g6p v5n vdo C6ng ty TNFIH Vflntii Container HAi An ld kinh doanh tdu vfln t6i container.

Donh sdch cdc COng ty con itrqc h. p nhdt

:

1j

'l-tJl

I

lt

5a.

5b.

Ho4t dQng kinhTOn c6ng ty Dla chi trU sd chinh doanh chinh

T6ng l, tda nhd HAi An,

c6ng ty rNHH cing Hai f,ilrir.B:fi*u'fi1,ui, g:li_:ii^_oi.nAn quan H6i An, thdnh Ph]

uu cdng bi6n

c6ng ty rNHH v.n tdi ffii:i:, nhd Hii An, 100% 109% "t00Yo 100%

Container Hii An (i) Km 2 rludng Dinh Vfi,phuong D6ng Hai 2,qu6n Hii An, thdnh phtS

H6i Phdng Dich vu vdn tAi 69,13% 54,20 57,75% 57,7504

C6ng ty n6m giii 5},5yo quyen bi6u quy6t trgc ti6p tpi C6ng ty TNHH Vfln t6i Container Hii An vd7,25oh quy6n biiSu quy6t gi6n ti6p th6ng qua C6ng ty TNHH Dai lf vd Ti6p vfn Hii An.

Ti l9lqi ich^i L. ^!. -\so cuol so dau

kj, ndms5 cudi s6 aAu

kj, ndm

Bdn thuyit minh nay ld m\t bo phin hqp thdnh vA phdi ctuqc doc cilng vdi Bdo cdo tdi chinh hqp ntuit

c6ttc w cd pnhru vAru rAr vl xE'p oO nAr ar'rDia chi: Tdngl,s.5 +S trig, Vigt Voong, phudng Bni Thi Xudn, quf,n Hai Bi Trtmg, thdnh phii Ha NqisAo cAo rer cniNn sop NsAr euf:Cho nim tii chinh tilt ttuic ngiy 3 I th6ng 12 n6m 20 I 6

Bf,n thuy6t minh 86o c6o tiri chinh hqp nhdt (tii5p theo)

5c. Danh sdch crfrc COng ty fiAn kil itnqc phdn tinh trong Btio ctio tdi chinh hp nhdt theo phrongphdp vdn chrt sO hieu

Hopt tlQng kinhT6n c6ns fv Dia chi tru sd chinh doanh chinhCgng ty C6 phdn Dich vu TAng 3 tda nhd Hii An,T6ng hqp Hiian Km+2 6y6rt Dinh Vfi,

phuong Edng Hni 2,quQn Hii An, thdnh phiS

H6i PhdngC6ng ty TNHH Eai lf vd Tdng2 tda nhd Hii An,Ti6p vpn Hii An Km+2 ilu&ng Dinh Vfi,

phuong D6ng Hii 2,qufln Hii An, thdnh phdHii Phdng

Nhin viGnT4i ngiy tciit ttrfc k! b6o c6o T{p <lodn c6 206 nhdn vi6n <lang ldm viQc tai chc c6ng ty trong T{ptlodn (s6 cl6u n6m ld,197 nhdn vi6n).

lI. NAM TAr cHiNH, DoN vI TrEN Tp sr, DUNG TRoNG rn roAN

Nim tiri chinhNdm tdi chinh ctia T{p tlodn Uat OAu fi ngdy 0l thSng 0l vi k6t thirc vdo ngdy 3l thrlng 12 hdngndm.

Don vi tidn tQ srt dgng trong k6 torinEon vi ti6n tQ sft dpng trong kti to6n ld D0ng ViQt Nam (VND) do phAn l6n c6c nghiQp 4r duo. c

thpc hiQn bing tlon vitiAn t9 VND.

CHUAN Mr/c vA cHE De KE roAN Ar opNc

Ch6.lO k5 toin 6p dgngNgny 22 thbng 12 ndm 2014, BO Tei chinh <ld ban hdnh Thdng ta sO 2OO|\O|4ITT-BTC huong dinCh6 dO ktl to6n doanh nghiQp thay thti Quytit dinh sd 15/2006/QD-BTC ngdy 20 thang3 n6m 2006cria BQ trudng BO Tei chinh vd Thdng iI s6 2441209/TT-BTC ngdy 31 thing 12 ndm 2009 cta BQ

Tii chfnh cfing nhu Th6ng tu sO ZOZ\ZOI4ITT-BTC thay th6 cho phAn XIII - Thdng tu s6

16l/2007 TT-BTC ngdy 31 th6ng 12 ndm.2007 crta BO Tdi chinh hu6ng din l{p vd trinh b.aV 869c5o tdi chfnh hqp.nh6t theo ChuAn muc k6 to6n Vi6t Nam s5 25 "86o c6o tdi chinh hqp ntr6t va tiitoincbc khoin d6u tu vio c6ng ty con". C5c Th6ng tu ndy c6 hiQu lpc 6p dpng cho ndm tii chinhUet eau vio ho{c sau ngdy 0l th6ng 0l ndm 2015. T{p cloin 5p dr,rng c6c chuAn mgc k6 tohn,cilcth6ng tu ndy vd c6c thdng tu kh6c hu6ng d6n thUc hiQn chuAn mgc kli to6n cria BO Tei chinh trongviQc lflp vi trinh biy 86o c6o tdi chinh hgp nh6t.

Tuy6n b6 v6 viQc tufln thri chuin myc k6 to{n vir cn6 aQ k5 toanBan T6ng Gi6m di5c d6m bAo dd tudn thri y€u ciu cria c6c chu6n mgc k6 to6n, Ch6 d0 k6 torlndoanh nghiQp ViQt Nam dugc ban hdnh theo Th6ng tu sO ZOO/ZOI4ITT-BTC ngity 22 thring l2 ndm

T9"lQ quydnbi6u quy6t

^ t ,(. ^,( -l50 cuol 50 oaunim nim

ri lephAn sO hfiu

^t t, ^t -\so cuol so oaundm ndm

36% 360/o 20% 20%

50o 50Yo 50% 50%

I

\

I

':

2.

III.

1.

Bdn thuyit minh nay td mil bA phin hqp thanh vd phdi duqc dqc cilngrdi Bdo cdo tdi chinh hqp nfuit

c6r,rc ry cd pnhru vAru rAr vA xE'p oO nAr aruDia chi: TAngT,sii 4S trig, Viqt Vo*g, phuong Bni Thi Xudn, qu6n Hai Bd Trung, thinh ph6 He NOieAo cAo rar csiNn Hop NnAr eu*:Cho nim tdi chinh k6t thric ngiy 31 thdng 12 ndm2016Bin thuy5t minh 86o c6o tiri chinh hqp ntr6t (i6p theo)

2014, Thdng tu s6 202l20l4lTT-BTC ngiy 22 th6ng 12 nilm2014 cing nhu c6c th6ng tu kh5chu6ng d6n thgc hi6n churin mUc k6 to6n cria BO Tdi chinh trong viQc lflp vd trinh bdy 86o c6o tdichinh hqp nh6t.

ry. cAc cHiNH sACH KE ToAN Ap ouNc

1. Ccr s& lfp B6o c:lo tdri chinh hgp nh6t86o c6o tdi chinh hop nh6t dugc lflp tr6n co sd k6 to6n d6n tich (trir c6c th6ng tin li6n quan di5n c6cludng ti6n).

2. CosOhgp nh6t86o c6o tdi chinh hqp nh6t bao g6m B5o c6o tdi chinh tdng hqp cria C6ng ty mq vd 86o c6o tdichinh cira c6c c6ng ty con. C6ng ty con li <lcrn vf chfu sp ki6m so6t ctia C6ng O me. Sg ki6m so6tt6n tpi khi Cdng ty me c6 kh6 ndng truc ti5p hay gi6n titip chi ph6i c6c chinh s6ch tdi chfnh vd hoptclQng cria c6ng ty con di5 fhu d.u-o. c c5c lgi ich kinh tii tri c6c ho4t dQng ndy. Khi xdc dinh quyenki6m so6t c6 tinh d€n quy€n bi6u quy6t ti6m ning ph6t sinh tir c5c quy6n chgn mua ho{c c6c c6ngcp ng vi c6ng cu v6n c6 thii chuyiin AOi tnann c6 phi6u phO thdng t4i ngdy k6t thric nim tii chinh.

Ktit qui ho4t clQng kinh doanh cria c6c c6ng ty con duoc mua lpi ho{c b6n <Ii trong ndm dugc trinhbdy trong Brlo c6o k6t qui ho4t clQng kinh doanh hqp nh6t tir ngdy mua ho{c cho <ttin ngdy b6nkhoin il6u hr d c6ng ty con tl6.

86o c6o tii chinh cria cdng ty m9 vi c5c c6ng ty con sri dgng de hqp nh6t ctugc lfp cho cirng mQt

k! kti to6n vd 6p dsng c6c chinh s6ch k6 to6n th5ng nh6t cho c6c giao dich vd sU kiQn cing lo4itrong nhtng hoin cinh tuong 19. Trong trudng hgp chinh s6ch kri to6n cria cdng ty con kh6c v6ichinh s6ch kC to6n rip dpng th6ng nhdt trong Tpp <loin thi Bi{o c6o tii chinh cfia c6ng ty con sE c6nhirng di6u chinh thich hqp trudc khi sri dgng cho viQc lap B6o cr{o tdi chinh hqp nh6t.

Sti du c6c tdi khoin tr6n Bing c6n dtii k6 to6n giira cic c6ng ty trong ctrng T{p dodn, c6c giao dichnQi bQ, c6c khoin l6i nQi bd chua thgc hiQn ph6t sinh t[r c6c giao dlch ndy ph6i <lugc lo4i trir hointodn. C6c khoAn 15 chua thuc hiQn ph5t sinh tir c6c giao dich nQi b0 cfing dugc lo4i b6 trir khi chiphi t4o n€n khoin t5 AO rurOng th6 thu hOi duqc

"ALqi ich cfra c6 ddng kh6ng ki6m soSt th6 hiQn phdn l6i hodc l0 trong k€t qui kinh doanh vd tdi san

thu6n cria 96rg ty con khdng dugc ndm giir bdi Tdp dodn vd clugc trinh biy & khoin mgc ri6ng tr6n86o c6o k€t quA hopt <lQng kinh doanh hqp nh6t vd tr6n Bing cdn d6i kC to6n hgp nhdt (thuQc ph6nv6n chri s0 hiru). Lqi ich cria cd d6ng kh6ng ki6m so6t bao gdm gi6 tri c6c lgi fch cta c6 ddngkh6ng kiilm so6t t4i ngiy hqp nh6t kinh doanh ban dAu vi phAn lqi ich cta cd ddng khOng kiiimso6t trong birin dQng cria vtin chri sd hiru kO tir ngdy hqp nh6t kinh doanh. C6o khodn l5 ph6t sinht4i c6ng ty con itugc phan bO .tucrng r?ng v6i.phAn s0 hftu cira c6 d6ng kh6ng ki,5m.so6t, ki5 c6trudng hqp s6 16 d6 lon hon phAn sd hfru cria ci5 il6ng khOng ki6m so6t trong tdi s6n thu6n cria cdngty con.

3. C6c giao dlch blng ngoSi tQ

C6c giao dich ph6t sinh bdng ngo4i tQ dugc chuy6n d6i theo ty gi|tqi ngdy ph6t sinh giao dich. Sti

du c6c khoin msc tiAn t6 c6 g5c ngo4i tQ t4i ngdy k6t thric nim tii chinh tlugc quy <t6i theo fj'gi6t4i ngdy ndy.

Ch6nh lgch fj gi5 phSt sinh trong nim tir cfuc giao dlch bing ngoai tQ <tuqc ghi nh4n vdo doanh thuhoat dOng tdi chinh hoac chi phf tdi chfnh. Ch6nh lQch f! gi5 do d6nh gi6 l4i c6c khoin muc tidn tq

Bdn thuyil ninh nay ld mqt ba phdn hqp thdnh vd phdi d@c doc cilngrdi Bdo aio tdi chinh hqp nfuit l0

c6rue w cd pnAru vAru rAr vA xE'p oO nAr rnDla chi: TAng 7, sd +5 tri6u Vi9, Vr*g, phudng Bni Thi Xudn, qu4n Hai Bi Trtmg, thnnh pht5 He NgisAo cAo rar cuiNH HOp NnAr euV:Cho ndm tdi chfnh ki5t thric ngdy 31 thdng l2n6m 2016Bin thuy6t minh Bdo c6o tiri chinh hgp nh6t (ti6p theo)

c6 giic ngopi tQ t4i ngdy k6t thfc ndm tdi ch(nh sau khi bn tru ch6nh lQch ting vi ch€nh lQch gi6m<lugc ghi nhfn vio doanh thu hopt il6ng tdi chinh hodc chi phi tii chinh.

Ty.gi6 sri dpng 116 quy d6i cac giao dich ph6t sinh bing ngo4i te ld fi gi6 giao dich thr,rc t6 tai tnOidi€m ph6t sinh giao dich. Tf gi6 giao dich thUc tC d6i voi cfuc giao dlch bing ngo4i tQ tlugc x6cdlnh nhu sau:

. prii v6i hqp il6ng mua b6n ngoai tQ Gqp tl6ng mua b6n ngo4i tQ giao ngay, Igp <l6ng kj,hpn,hqp ddng tucrng lai, hqp tl6ng quy€n chgn, hop ddng ho6n d6i): t'j gieky kOt trong hqp d6ngmua, b6n ngo4i tQ gita Tfp eloin vd ng6n hdng.

. Oi5ivdi ngphiithu: tygiittyeiamuango4itQcriangAnhdngthucrngmai noiTflpctodnchi<linh khSch hing thanh to6n tpi thdi di€m giao dich ph6t sinh.

. Otii vdi ng phii tri: tS, ei6ty gilbin ngopi tp cria ng6n hdng thucrng m4i noi Tfp <todn du kitingiao dfch tai thcyi iliiim giao dich ph6t sinh.

. o5i vdi c6c giao dlch mua sim tii s6n ho{c c6c khoin chi phi dugc thanh toinngay bing ngopitQ (khdng qua c6c tdi kho6n ph6i tri): fj' gi6 mua ngo4i t9 cia ngAn hing thuong m4i noi T{pclodn thgc hipn thanh to6n.

Ty giiLsri dpng ee Oann gi|lqi s5 du c6c khoin muc ti€n tQ c6 giic ngo4i tQ t4i ngdy k6t thric namtdi chinh dugc x6c tllnh theo nguyCn tic sau:

. Otii v6i c6c khoin ngo4i tQ giri ngdn hdng: tj' gi6 mua ngo4i tQ cria ngdn hing noi TQp tlodn m0tii khoin ngo4i tp.

. O5i voi cic khoin mpc tiAn tQ c6 g5c ngo4i tQ <lugc phAn loai ld tdi sin kh6c: tj' gi6 mua ngo4it€ cria NgAn hdng Tfp tloan thudng xuy6n c6 giao dich.

. Oiii voi cdc khoin mpc tiAn t6 c6 gtic ngo4i tQ dugc phdn loai ld ng phii tri: ty gi6bbnngo4i tQ

cria NgAn hdng Tflp <loin thuimg xuy6n c6 giao dich.

Ti6n vir cric khof,n tuong tluong ti6nTi6n bao g6m ti6n m4t vd ti€n gtii ngAn hdng kh6ng kj, hpn. C5c khoin tuong <luong tiAn li c6ckho6n dAu tu- ngdn hpn c6 thdi h4n thu hdi khdng qu6 3 th5ng k0 tir ngiy ddu tu, c6 khi ndngchuy6n eOi a6.aang thdnh mQt luqng ti€n x6c ttlnh vn kh6ng c6 rrii ro trong viQc chuytin aOi tnannti6n t4i thbi tli6m b5o c6o.

Cdc khorin tIAu tu tiri chinhCdc khodn cho vayC5c khoin cho vay dugc x5c clinh theo gi6 gfrctru c6c khoAn dg phdng phAi thuth6 ddi. Dp phdngphii thu kh6 ddi ctia c6c khoin cho vay cluqc Up cdn cri vio dp ki6n mfc tdn th6t c6 th6 xiry ra.

Ctic khodn itiu ttr vdo cilng ty fiAn kdtC6ng ty li6n k6t ld doanh nghiQp md Tfp tlodn c6 6nh hucrng it6ng k€ nhtmg kh6ng c6 quy6n ki6mso6t d5i v6i c6c chinh s6ch tdi chinh vd hopt dQng. Anh hu&ng d6ng k6 th6 tripn oquy6n tham giavdo viQc dua ra c6c quy6t dinh v0 chinh s6ch tdi chinh vi ho4t <lQng cria doanh nghiQp nhfn <lAu tunhmg khdng ki6m so6t c6c chinh s6ch ndy.

C6c khoin itAu tu vdo c6c c6ng ty li6n ktit dugc ghi nh{n theo phucrng ph6p vdn cht s& htu. Theod6, kho6n dAu tu vdo c6ng ty li€n ktSt duo. c the hien trOn B6o c6o tdi chinh hqp nhSt theo chi phfilAu tu ban tliu vi didu chinh cho cfuc thay il6i trong phAn lqi fch tr6n tdi sin thuin cta cdng ty liOn

k6t sau ngdy cliu tu. Niiu lqi ich cfia T4p ilodn trong kho6n 16 cfia cdng fy liOn ktit l6n hon hoflcbdng gi6 tri ghi s6 cira khoAn ddu tu thi gi6 tri khoin d6u tu dugc trinh biy tr€n 86o c6o tdi chinhhqp nhdt li bdng kh6ng trir khi T4p tlodn c6 c6c nghia vp thyc hiQn thanh to6n thay cho cdng ty li6nket.

5.

4(

1

\

Bdn thuyiit minh nay ld mot bA phdn hqp thdnh vd phdi dwc dpc cilngvoi Bdo cdo tdi chinh hqp nfuit ll

c6ne w cd pnhru vAn rAr vA xEp oO nAr auDia chi: TAng 7, sii aS trigu ViQt Vucrng, phudng Bni Thi Xuin, qufln Hai Bd Trung, thinh ph6 He NOisAo cAo rer cHiNs Hop NnAr euV:Cho n6m tdi chinh ki5t thfc ngdy 3 I thing 12 rfim 2016Bin thuy5t minh B6o c6o tiri chinh hqp nh6t (tii5p theo)

86o c5o tii chinh cira c6ng ty li6n kiit tlugc lflp cirng kj, kti torin v6i B5o c6o tdi chinh hqp nh6t criaT4p tfodn. Khi chinh srlch k6 to6n cria c6ng ty li6n ktit kh6c v6i chinh s6ch kii t96n 6p dpng thiingnh6t trong Tdp ttoin thi 86o c6o tdi chinh cria c6ng ty li6n k6t s€ c6 nhirng di6u chinh thich hqptru6c khi sri dpng cho viQc l6p 86o c5o tdi chinh hqp nh6t.

C6c khoin l6i, l5 chua thUc hiQn ph6t sinh tu c6c giao dlch v?i c6c c6ng ty li6n ktit dugc lo4i trirtuong img v6i phin thudc vd Tdp dodn khi lfp 86o c6o tdi chinh hqp nh6t.

Cric khodn tlfru ttr vdo cilng cqt vdn cfis ilon v! khticDAu tu vio c6ng cp v5n cta don vi kh6c bao g6m c6c kho6n d6u tu c6ng cg v5n nhung Tfp dodnkh6ng c6 quy6n ki6m so6t, <l6ng ki6m so6t ho{c c6 6nh huOng d6ng kC Otii vOi b6n dugc dAu tu.

C6c khoin tliu tu vdo c6ng cp v5n cria don vi kh6c itugc ghi nhfn ban diu theo gi6 g6c, bao gdmgi6 mua ho4c khoin g6p vrin c$ng cric chi phi tryc tiiip li6n quan tltin hoat tlQng clAu tu. C6 tr?c vdlqi nhuAn c:iua cdc kj, tru6c khi khoin dAu tu dugc mua ttugc h4ch to6n giim gi6 tri cria chinhkho6n dAu tu d6. CO tr?c vd loi nhudn ci'r. circ kj, sau khi khoin dAu tu dugc mua ttuqc ghi nhflndoanh thu. Cd tric <lugc nh6n bing c6 phi6u chi iluoc theo d6i st5 luqng c6 phiiSu tdng th6m, kh6ngghi nh4n gi5 tri cO phi6u nh{n <tugc.

Dg phdng t6n thSt cho c6c khoin ilAu tu vdo cdng cu v5, cia don vi kh6c tlugc trich lflp nhu sau:

. O5i v6i khoin <tAu tu vdo c6 phi6u ni6m y6t hoac gi6 trf h-o. p l! khoin dAu tu du-o. c x6c <t!nh tinc6y, viQc lflp du phdng dpa tr€n gi6 trf th! trudng cira c6 phi6u.

. piii v6i khoin dAu tu kh6ng x6c clinh ctugc gi6 tri hqp lf tai thdi di6m b6o c6o, viQc l6p duphdng <lugc thgc hipn cin cri vdo khoin l5 cria b6n tlugc ddu tu v6i mric trich lfp bing ch€nhlQch giffa vtin g6p thUc t6 cta c6c bOn t4i don vl kh6c vd v5n cht sd htu thgc c6 nhdn v6i t!' lQ

g6p vtin cria Tflp dodn so v6i t6ng s5 vi5n g6p thgc tti cta c6c b6n tpi don vi kh6c.

Tdng, gi6m sri dp phdng t6n th6t dAu tu vio c6ng cp v5n cfia don vi kh6c cin phii trich l{p t4i ngdyk6t thric ndm tdi chinh dugc ghi nh{n vdo chi phi tdi chinh.

Cr{c khoin phii thuCiic khodn ng phii thu <lugc trinh bdy theo gi6 tr! ghi s6 trt <li c5c khoin dg phdng phii thu kh6ddi.

ViQc phdn lo4i c6c khoin phii thu ld phii thu kh6ch hdng vd phii thu kh6c <lugc thUc hiQn theonguy€n tdc sau:

. Phdi thu cria khSch hing ph6n 6nh c6c khoin phii thu mang tinh ch6t thucrng mai ph6t sinh tirgiao dlch c6 tinh ch6t mua - brln gita Tflp ilodn vi ngudi mua ld tlon vf dQc lflp vdi Tfp ttodn,bao gdm cd cic khoAn phii thu v€ ti6n b5n hdng xu6t khAu riy th6c cho don vi kluic.

o Phii thu kh6c phin 6nh c6c kho6n phii thu khdng c6 tinh thuong mai, khdng li0n quan d6ngiao dich mua - b6n.

Dp phdng phii thu kh6 ddi clugc lfp cho tirng kho6n ng phii thu kh6 ddi cdn cri vdo tu6i ng qu6

h4n cria c6c kho6n ng ho{c dg ki6n mirc t6n thit c6 thi5 xiy ra, cg th6 nhu sau:

. ptii v6i ng ph6i thu qu6 hqn thanh to5n:

- 30% gi6 tr! d6i v6i khoin nq phii thu qu6 h4n tir tr€n 6 th6ng d6n dudi I ndm.

- 50% gi6 trl d6i v6i khoin nq ph6i thu qu5 h4n tir I nim <tiin du6i 2 ndm.- 70% gi6 tri d6i vdi khoin no phii thu qu6 hpn tir 2 ndm d6n du6i 3 ndm.

- IOO% gi6 tri rtdi vdi khoin ng phii thu qu6 h4n tir 3 nim trd l6n.

6.

Bdn thuyiit minh ndy ld mAt b0 ptuin hqp thinh vd phdi itugc dpc cilngvoi Bdo cdo tdi chinh hqp nhiir t2

7.

cOttc rv cd pnin vAru rAr vA xE'p oO nAr erDia chi: Ting 7, sti +S trigu Vie, Vo*g, phuong Bii Thi Xu6n, qufln Hai Bd Trtmg, thdnh phti Ha NgieAo cAo rer cHiNn HOP NHAT euY:Cho nIm tdi chinh t<i5t ttrtc ngdy 31 thdng 12 ndm20l6Bin thuy6t minh 86o c6o tii chinh hqp nh6t (tii5p theo)

. Orii vdi ng phii thu chua qu6 h4n thanh to6n nhung kh6 c6 khi ndng thu hdi: cdn cri vdo dgkit5n mtic tdn th6t AC hp dg phdng.

TEng, gi6m s5 du dU phdng ng phii thu kh6 ildi cAn phii trich lflp tai ngdy kiit thric ndm tii chinhdugc ghi nhfln vdo chi phi quin lf doanh nghiQp.

Hirng tdn khoHdng t6n kho dugc ghi nhpn theo gi6 th6p hon gifta gi6 g5c vd gi6 tri thuAn c6 th6 thUc hiQn dugc.

Gi6 g5c hang t6n kho ilugc x6c dfnh Atii vOi nguy6n v{t liQu, hdng h6a: bao gdm chi phi mua vdc6c chi phf li6n quan tryc tiiip kh6c ph6t sinh di5 c6 dugc hing t6n kho d clia ttitlm vi tr4ng th6i hiQntai.

Gi6 g6c cria hdng t6n kho dugc tinh theo phuong phdp nhfp tru6c, xu6t tru6c vd du-o. c h4ch toantheo phuong ph6p kO khai thudng xuy6n. Ri6ng Aiii vOi nhi6n liQu xu6t dirng cho tdu clugc tinh theophuong ph6p binh qudn gia quydn tring lin nh{p xu6t.

Gi6 tri thuAn c6 th6 thyc hiQn tlugc ld gi6 b6n u6c tinh cria hdng tdn kho.trong.kj,sin xu6t, kinhdoanh binh thuong trir chi phi u6c tinh <tO hoan thdnh vi chi phi u6c tinh cdn thii5t cho viQc ti6u thgchfng.

Dp phdng giAm gi6 hing t6n kho <lugc l6p cho timg m[t hing tdn kho c6 gi6 gdc l6n hon gi6 trithuAn c6 th6 thpc hiQn duqc. Tdng, gi6m s5 du dU phdng gi6m gi5 hdng t6n kho cin ph6i trich laptpi ngdy t6t thtc n6m tdi chinh <lugc ghi nh{n vdo gi5 v6n hang b6n.

Chi phi trrfl trudcChi phi tri tru6c bao g6m c6c chi phi thgc ti5 Oa pnat sinh nhrmg c6 li6n quan d6n k6t qui ho4tdQng sin xu6t kinh doanh cta nhi€u k! kti torin. Chi phi tri tru6c cria Tflp dodn bao gdm c6c chi phisau:

COng cy, dyng c1t

C6c c6ng cq, dpng cp dd dua vdo sri dpng dugc phdn b6 vdo chi phf theo phucrng ph6p dudng thingvdi thdi gian phdn bd kh6ng qu6 3 ndm.

Chi phi sfta chtba tdi sdn cd dinhChi phi sta chira tdi sin ph6t sinh m6t lAn c6 gi6 hi lon <lugc phdn bi5 vdo chi phi theo phucrngph6p clu<rng thing trong 3 n[m.

Tdri sin thu6 ho4t tlQng : :

ThuO tii san dugc ph6n lo4i li thu6 hopt tlQng ni5u phAn lon rui ro vd lgi fch gin lidn v6i quyAn sdhiru tdi san thuQc vd ngudi cho thu6. Chi phi thu6 hoSt dQng dugc ph6n 5nh vio chi phi theophuong ph6p dudng thing cho sui5t thdi h4n thud tdi s6n, kh6ng php thuQc vio phuong thftc thanhto6n ti6n thu6.

10. Tii sin c5 einn hiru hinhTii sAn c6 O6tr hiru hinh tlugc th6 hiQn theo nguy6n gi6 trir hao mdn lfiy kti. Nguy6n gi6 tii sin c6dinh htu hinh bao gdm toin b0 c5c chi phi mi Tfp dodn phii b6 ra tlii c6 dugc tdi s6n cti ainn tintr<t6n thdi diiim dua tdi s6n d6 vio trang th6i sin sing s.u dung. C5c chi phi.ph6tsinh sau ghi nhflnban diu chi dugc ghi ting nguy6n gi6 tii sAn cti dinh n6u c6c chi phi niy chic chin lim ting lgi ich

J

i

,1i

n1\

9.

Bdn thuyit minh nny b nAt b0 phdn hqp thimh vd phdi duqc rtgc cirngvdi Bdo ctio tdi chinh hgp nhtit l3

c6rue rv cd pnhu v[r'r rar vA xEp oO uAr anEla chi: Tdng7, s6 4s rricu viQt vuong, phuong Bni rhi Xu6n, qufn Hai Bi rnmg, thdnh phti He NgisAo cAo rer cHiNu HOp NHAr euY :Cho n[m tdi chinh tt5t ttrtc ngiy 3l thing 12 n6m 2016Bf,n thuy6t minh 86o cdo thi chinh hqp nhft (ti6p theo)

kinh t6 trong tuong lai do str dpng tii sin il6. C6c chi phi ph6t sinh kh6ng th6a mdn <li€u kiQn tr6nclugc ghi nhdn li chi phi sin xu5t, kinh doanh trong kj,.

Khi tdi sin ci5 dinh hiru hinh dugc b5n hay thanh ly, nguy€n gi6 vd giltri hao mdn lfiy ki5 dugc x6as6 vi l6i, 16 ph6t sinh do thanh llf <luo. c ghi nhdn vdo ttru ntr6ftray .[i pt i trong n6m.

Tdi sin c6 ainh hiiu hinh du-oc kh6u hao theo phuong ph6p ducrng thing dga tr6n thdi gian hirudpng u6c tinh. SO n5m kh6u hao ctia cr{c loqi tdi sAn c6 Ainn hft, hinh nhu sau:Loai tdi sin cti dinhNhd cria, vft kitin tnicM6y m6c va thi6t biPhuong tiQn vfln tai, truyOn d6nThi6t bi, dpng cg quin lliTdi sin cri dintr t<nac

56 nim8-205- l06-85-8

5

11. Tii sin cd ainn vO hinhTdi sin cii Ainn v6 hinh clugc th6 hi€n theo nguy6n gi6 trt hao mdn lfly kri.

Nguy0n gi6 tii sin c5 <tfnh vO hinh bao g6m todn b0 c6c chi phi mi Tfp cloan phii b6 ra di5 c6dugc tdi sin cti ctinh tinh <t6n thdi di6m dua tdi s6n cl6 vdo tr4ngth6i sEn sdng sri dgng. Chi phf li6nquan dt5n tdi s6n cti Ainn v6 hinh ph6t sinh sau khi.ghi.nhdn ban dAu duqc.ghi nhdnln chi phi-sinxuAt, kinh doanh trong kj'trir khi c6c chi phi ndy g6n li6n v6i mQt tii sin c5 ainn v6 hinh cu th6 vdldm tlng lqi ich kinh t6 tir c6c tdi sin niy.

Khi tei sin c5 tlinh vd hinh <tugc b6n hay thanh ly, nguy6n gi5 vd gi|tri hao mdn lfry ki5 dugc x6asi5 vd l6i, 16 ph6t sinh do thanh lli ctugc ghi nhfln vdo thunhflp hay ctri phi trong ndm.

Tdi sin cti Ainn vO hinh cria T{p rlodn bao gdm:

Quyin s,fr dyng itdtQuy6n sri dgng d6t ld todn b0 c6c chi phi thuc t6 Tflp <loin itd chi ra c6 li6n quan trgc tiiSp t6i a5t stdung, bao g6m: ti6n chi ra d,5 c6 quydn sri dpng d6t, chi phi cho ctdn bir, giii ph6ng m{t bing, sanl6p mat bing, lQ phi tru6c ba... QuyAn sri dpng d6t dugc kh6u hao theo phucrng phip dudng ihingtrong 35 n5m.

Chrong trinh phin mim ::

Chi phi li6n quan d6n c5c chucrng trinh phAn m6m m6y tinh khdng phii ld mQt b0 phfln gin t6t vOiphAn cimg c6 li6n quan dugc.v6n ho5. Nguy6n gi6 cria.phin mdm m6y tinh li toin b0 c6c chi phima. Tflp dodn tld chi ra tinh d6n thdi clitim dua phAn mdm vdo sri dpng. Phin mdm m6y tinh du-o. ckh6u hao theo phucrng ph6p dudng thing trong 5 ndm.

Chi phi xAy dgng co bin d0 dangChi phf xdy dpng co bin dd dang phin 6nh c6c chi phf li€n quan trgc tiiSp @ao gOm ci chi phi l6ivay c6 li€n quan pht h-o. p vdi chinh s5ch kti to6n cta Tap itodn) tltin c6c tdi sin dang trong qu5 trinhxdy d1mg, m6y m6c thi6t bi dang l6p d[t dC phpc vr.r cho mpc dich sin xu6t, cho thu6 vi qu6n lfcflng nhu chi phi li€n quan d6n viQc sria chffa tdi sin c5 ainn ilang thgc hiQn. C6c tii sin ndy duo. cghi nhfn theo gi6 giSc vd kh6ng ituoc tinh kh6u hao.

l/3

(

)

H

\

12.

t4Bdn thuyiit minh nay td not b0 ph4n hqp thdnh vd phdi ctuqc dgc cingvdi Btio crio tdi chinh hqp nhiit

13.

c6ruc ry cd pnhn vAru rar vA xE'p oO nAr lnEia chi: Thng7, si5 +S trigu ViQt Vuong, phuong Bti Thi Xudn, qufn Hai Bd Trmg, thdnh ph5 Hd NOi

sAo cAo rar cHiNu uqp NnAr quV :Cho n6m tii chinh t6t ttrtc ngiy 3 I thilng 12 n6m 201 6

Bin thuy6t minh 86o c6o thi chinh hg'p ntrdt (i6p theo)

Hqp tldng hgp tfc kinh doanhHogt ilQng kinh cloanh iting ki6m sotitTflp <todn ghi nhfn tr6n 86o c6o tii chinh hgp nhdt cilc hqp d6ng h-o. p t6c kinh doanh du6i hinh thricho4t dQng kinh doanh d6ng ki6m so6t c6c n6i dung sau:

. Gi6 tri tii sen mi TOp ttodn hiQn s0 hiru.

. Chc khoin ng phii tri mi Tdp doan phii g6nh chiu.o Doanh thu <lugc chia tu viQc b6n hing h6a ho{c cung c6p dich vg cfia li6n doanh.c CLc khoin chi phi phii gSnh chfu.

Crlc khoin ng phii tri vi chi phi phfli trf,C6c khoin no phii tri vi chi phi ph6i tr6 <tuqc ghi nh6n cho s5 tidn phii tri trong tucrng lai li6nquan d€n hdng. h6a vd dich vg dd nhfln tluqc. Chi phi phii tri tlugc ghi nhfn dpa tr6n c5c u6c tinhhqp ly v€ s6 ti6n phii trn.

ViQc ph6n lopi cric.kho6n phii tri li phii tri ngudi b6n, chi phi phii tri vd phii tri kh6c dugc thgchiOn theo nguyEn tdc sau:

o Phii tri ngudi b6n ph6n 6nh chc khoin phii tri mang tinh ch6t thuong m4i ph6t sinh tt giaodich mua hdng h6a, dfch vg, tdi sin vi ngudi b6n ld dcrn vf dQc lflp vdi T{p dodn, bao gdm cdc6c khoin ph6i tri khi nhap khAu thdng qua ngudi nhfln riy th6c.

. Chi phi phii tri ph6n 6nh cfic khoin phni tri cho hing h6a, dich vg dd nhQn tlu-o. c tt ngudi b6nho{c tl6 cung cip cho ngudi mua nhtmg chua chi tri do chua c6 h6a ilon ho{c chua dt h0 so,tdi liQu kti to6n vd c6c kho6n ph6i tri cho ngudi lao ct$ng v€ tiAn lucrng nghi phdp, c6c khoinchi phi s6n xu6t, kinh doanh phAi trich tru6c.

. Phii tr6 kh6c phin 5nh c6c khoin ph6i tr6 khdng c6 tinh thucrng mai, kh6ng li€n quan <t5n giaodich mua, b6n, cung c6p hing h6a dich vp.

Cic khorin dg phdng phii trrflC6c kho6n dp phdng clugc ghi nhfln khi Tflp dodn c6 nghla vu ng hiQn tai (nghia vp ph5p ly h.odc

nghia vp li6n d6i) do k6t qui tir mQt sg kiQn tld xiy ra, viQc thanh to6n nghia W ng ndy c6 th6 sC

d6n <t6n sp giim srit vdi nhfing lqi ich kinh tt5 vi gi6 trf cria nghia vp ng tl6 c6 thrl dugc mQt u6c tinhd6ng tin cfy.

V5n chri sO hiiuVdn gdp crta chfi sO hfruVi5n g6p cta cht sd hiru tluqc ghi nhfln theo s5 v6n thUc t6 il6 g6p clua cfuc cO d6ng cria C6ng ty.

.: :,

Th{ng du v6n cd phinThpng du vtin c6 phAn cluqc ghi nhdn theo s6 ch6nh lQch gifia gi|phit hdnh vi mQnh gi6 cd phitiu

khi ph6t hdnh lAn dAu,hoac.ph6t hdnh b6 sung, ch€nh.lpch giira giit tii phit hanh vd gi|tri sti s6ch

criai6 phi6u qu! re c"au phAnvi5n c. uatrdiphil5u chuy6n OOi ttri d6o h4n. Chi phi trgc ti6p li6nquandtin viQc ph6t hinh b6 sung cd phi6u vd t6i ph6t hdnh c6 phii5u qu! ttugc ghi gi6m th{ng du v6n c6phdn.

^: ..,Lo pnrcu quy

Khi mua lai cd phi6u do C6ng ty.ph6t hdnh, khoin ti6n tr6 bao g6m ci chc chi phi li6n quan diingiao dfch <lugc ghi nh6n ld c6 phi6u qu! vd ctugc ph6n 6nh ld mQt kho6n giim tru trong v6n chri sd

14.

\)'l

)

iI

I

\

,.<

15.

16.

Bdn thuyiit minh nay ld not bA phfln hqp thdnh vd phdi dttqc doc citng vdi Bdo cdo tdi chinh hqp nhait 15

c6ne w cd pnAr'r vAu rAr va xEp od nAr anEia chi: TAng 7, s6 aS trigu ViQt Vuong, phudng Bni Thi Xu6n, qufn Hai Bi Trung, thdnh phti He NOisAo cAo rer cniNu Hgp NsAr quY:Cho ndm tdi chinh tiit ttrtc ngdy 3l thing 12 ndm 2016Bin thuydt minh 86o c6o tiri chinh hg'p ntr6t (ti6p theo)

hiru. Khi t5i ph6t hdnh, ch€nh lQch gifra gi6 tfui ph6t hdnh vi gi5 sr5 s6ch cria c6 phi6u qu! ttugc ghivdo kho6n mgc "Th{ng du v6n ci5 phAn".

L7. Phflnph6ilginhu$nLgi nhufn sau thu6 thu nhpp doanh nghiQp dugc phdn phiSi cho c6c cti ddng sau khi da trich lflp c6cqu! theo Di€u le cria Cdng fy cfrng nhu c6c quy dinh cria ph6p lu{t vd cl6 dugc Dai hQi d6ng c6<l6ng ph6 duyQt.

ViQc ph6n ptrOi tqi nhufn cho c5c ct5 d6ng dugc cdn nhic d6n c6c khoin mqc phi ti€n tQ nim tronglgi nhufn sau thu6 chua phdn phOi cO the enh hu&ng d6n ludng ti6n vd khi ndng chi tr6 c6 tuc nhul6i do <t6nh gillaitii sin mang tli g6p vOn, lAi do danh gi|lAi c6c kho6n mpc tidn tQ, chc cdng cptdi chinh vd c6c khoin mpc phi tiAn tQ kh6c.

CO tric ttuqc ghi nhfln ld no phii tri khi <Iugc D4i hQi ddng ci5 dOng ph6 duyQt. HQi d6ng qu6n trf c6thdm quy6n tam img cd ttic cho c6 tl6ng.

18. Ghi nhfn doanh thu vdr thu nh$pDoanh thu bdn hdng hodDoanh thu b6n hdng h6a ttugc ghi nhfln khi d6ng thdi th6a mdn c6c di6u kiQn sau:

. Tap dodn <15 tl6 chuyi5n giao phin l6n rti ro vd lgi ich gin li6n v6i quy6n sd hiru hdng h6a chongudi mua.

. T0p.dodn ttd kh6ng cdn nim gifr quy6n quin ly hing h6a nhu ngudi s0 hfru hing h6a ho4cquy6n ki6m soSt hdng h6a.

. Doanh thu ilugc x6c dlnh tuong A6i ctrac chdn. Khi hqp d6ng quy dinh ngudi mua ilugc quyAntrd lpi hdng h6a d5 mua theo nhirng ili6u kien cU thi5, doanh thu chi <luqc ghi nhfln khi nhirng<ti€u kipn cU thil d6 khdng cdn tdn t4i vi ngudi mua khdng <lugc quy€n tralqi hdng h6a (trirtrudng hqp kh6ch hing c6 quyA, trhlqi hdng h6a du6i hinh thric tl6i lai de l5y hdng h6a, dlchvu kh6c).

. TAp dodn <16 dd hoac s€ thu dugc lqi ich kinh tr5 tir giao dlch b6n hing.

. X6c dlnh tlugc chi phi li6n quan cltin giao dich bdn hdng.

Dosnh thu cung cdp dlch vltDoanh thu cung c6p dich vu dugc ghi nhfn khi d6ng thdi th6a mdn c6c iliAu kiQn sau:

o Doanh thu du-o. c x6c dlnh tuong O5i cnac chin. Khi hqp ddng quy dlnh ngudi mua ilugc quyAn

trh l4i dich vu dd mua theo nhirng <liOu kien cg thii, doanh thu chi dugc ghi nhpn khi nhirngdGu kiQn cu thO cl6 khdng cdn tiin t4i vi ngudi mua kh6ng tlugc quy6n tri lpi dfch vp dd cungcap. :

. Tap dodn <16 ctd hoflc sE thu dugc lqi ich kinh tti tir giao dlch cung c6p dfch vu d6.

. X6c tlinh ilugc ph6n c6ng viQc <16 hoan thdnh vio thdi <lii5m b5o c6o.

o X6c dinh <lu-o. c chi phi phSt sinh cho giao dich vd chi phi dC hoan thinh giao dich cung c6p dichvu d6.

Trucrng lqp dich vp dugc thUc hiQn trong nhiOu kj,thi doanh thu tlugc ghi nhfn trong lcj,dugc c6n

cri vio k6t qui ph6n cdng vi€c il6 hoan thdnh vdo ngiy k6t thric k! k€ to6n.

\)

I:

I

Bdn thuytit minh nay ld not bA phdn hqp thanh vd phdi dwc doc cingvoi Bdo cdo tdi chinh hqp nfuit t6

c6nc w cd pnAn vAru rAr vA xE'p oO nAr nnDia chi: Ting 7, s5 +S trigu Vigt Vo*g, phudng Bni Thi Xudn, qufn Hai Bd Trung, thdnh phl5 Hd NgisAo cAo rar cuiNs sop NuAr euf:Cho ndm tii chinh ti5t ttrric ngiy 3 I th6ng 12 nim 201 6

Bin thuyiit minh B5o c6o tii chinh hqp nh6t (ti6p theo)

-.:'I ten mtTi6n lai dugc ghi nhfln tr6n co sd thdi gian vd ldi su6t thgc tii tung kj.

-.; ;I ten Don qq)enTi6n bin quyen <tuqc ghi nhAn tr6n ccr sd ddn tich phir hqp vdi hqp d6ng chuyiin giao bdn quyAn.

Cd uic vd lqi nhuQn itu.oc chiaCO tric vd lqi nhu6n dugc chia duqc ghi nhfln khi Tfp doin d6 ttugc quy6n nh{n c6 tuc ho{c lginhufn tir vipc g6p vi5n. CO tric tlugc nhfln bing c6 phitiu chi dugc theo d6i sO luqng ci5 phi6u tdngth€m, khdng ghi nhfn gi6 tri cO phii5u nhpn rtugc.

19. Chi phidivayChi phi tli vay bao g6m ldi ti6n vay vd c6c chi phi kh6c ph6t sinh li6n quan trpc tii5p d6n c6c khoinvay. Chi phi tli vay clugc ghi nh{n vdo chi phi khi phSt sinh.

C6c kho:f,n chi phiChi phi li nhirng khodn ldm giim lqi ich kinh t6 dugc ghi nh6n tai thdi <li6m giao dlch ph6t sinhho{c khi c6 kh6 ndng tuong aOi ctric chin s€ phSt sinh trong tuong lai kh6ng ph6n biQt it6 chi tidnhay chua.

C6c khoin chi phf vd khoin doanh thu do n6 tpo ra phii tlu-o. c ghi nh{n d6ng thdi theo nguy6n t6cphir hqp. Trong trubng hqp nguy€n tic phir hqp xung dQt vdi nguyOn t6c thfln trgng, chi phi <tugcghi nhfln cdn cri vdo bin chdt vd quy ilinh cta cdc chudn muc kti to6n di5 dim bio phin 6nh giaodich mQt c6ch trung thpc, hgp l1f.

Thu6 thu nh$p doanh nghiQpChi,phi thu6 thu nhfp doanh nghiQp ld thuiS thu nhip hiQn hdnh, dugc tinh dpa tr6n thu nhfp tinhthu€. Thu nh{p tinh thu6 ch€nh lQch so v6i lqi nhufln k€ to6n ld do ili6u chinh c6c khoin ch6nh lechtam thdi gifia thu6 vd k6 toiln, c6c chi phf kh6ng clu<y. c trir cfing nhu tli6u chinh c6c khoin thu nhdp

khdng phii chiu thu6 vi c6c khoAn 16 du-o. c chuy6n.

B0n li6n quanC6c b6n dugc coi li li6n quan n6u mQt bOn c6 khi ning kii5m so6t ho{c c6 anh hudng d6ng kO d6iv6i b6n kia trong viQc ra quy6t Ointr c6c chinh s6ch tdi chfnh vd ho4t dQng. C6c b6n cflng dugc xemld b€n li€n quan n6u cirng chlu sp ki€m soi{t chung hay chiu inh hudng il6ng kC chung.

T.o.ng viQc xem x6t mi5i quan hQ cira cdc b6n li€n quan, bin ch6t cta m5i quan hQ dugc chri trgngnhiOu hon hinh thric ph6p lj.

.: :,

B6o c6o theo bQ phfnBQ.phpn theo linh.vgc kinh doanh li mQt phAn c6 thi5 x6c tlinh ri6ng bi€t tham gia vdo qu5 trinh sinxu6t ho6c cung c6p sin phAm, dich vu vd c6 rrii ro vd lgi ich kinh tti khac vdi c6c bQ phfln kinhdoanh kh6c.

B0 phfln theo khu vpc.dia lf h mQt phAn c6 th6 x6c tlinh ri6ng biQt tham gia vdo quii trinh sin xu6tho{c cung c6p sin phAm, dfch vp trong pham vi mQt mdi trudng kinh t6 cU thi5 vd c6 riri ro vd lgiich kinh tti khac vli chc bQ phfn kinh doanh trong c5c mdi trulng kinh t6 kh5c.

Th6ng tin b0 phfln <lugc lpp vd trinh bdy phil hqp vdi chinh s6ch k6 tohn 6p dsng cho viqc l0p vdtrinh bdy B6o c6o tdi chinh hqp nhdt cria Tf,p doin.

20.

21.

22. jI)

\1

I

'fi

23.

Bdn thuyh minh nay td mot bA pkin hqp thdnh vd phdi ifuqc iloc cirngvdi Bdo cdo tdi chinh hqp nfuit t7

_4coNG Ty co PHAN vaN TAr VA XEp Do HAr ANDia chi: Tdng.7 , si5 4s rrieu viQt Vuong, phuong Bni rh! Xu6n, qu6n Hai Bd rnmg, thdnh ph5 Ha NOisAo cAo rAr cHiNH HOp NHAr eu* 3

Cho ndm tdi chinh t<i5t ttuic ngdy 3l thdng t2 ndm20t6Bin thuy6t minh Bdo cfo tiri chinh hgp ntrdt (ii5p theo)

24. Cdng cg tii chinhTdi sdn tdi chinhViQc ph6n loai c6c tii sin tdi chinh ndy php thuQc vio bin ch6t vd mpc ilich cria tdi sin tii chinh vitluqc quy6t dinh tpi thdi ditlm ghi nhfln ban dAu. CLc titi sin tii chinh cria Tflp <toan g6m ti6n vd c6ckhoin tucrng duong tidn, c6c khoin phii thu kh6ch hing, phii thu kh6c, cic khoan cho vay, c6cc6ng cp tdi chinh <lugc ni6m y6t va khdng <tuqc ni6m y6t.

T?i thdi diiSm ghi nhfln ban diu, c6c tdi sin tdi chinh <luqc ghi nh6n theo gi6 glc cQng c6c chi phigiao dich c6 li6n quan trgc ti6p a6n tdi s6n tii chinh tl6.

Nqph,rti td tdi chinhViQc phdn loai c6c khoin no ph6i tri tdi chinh phu thuQc vio ban ch6t vd mgc <lich cfia khoin ngphii tr6 tdi chinh vi duoc quyi5t Alnn t?i thdi di€m ghi nhfn ban dAu. Nq phii tri tdi chinh cfia T{pilodn gdm c6c khoin phAi ti6 ngudi b6n, vay vd ng, .6" kho6n phni tr6 kh6c.

Tai thdi di6m ghi nhfln ban diu, c6c khoin qq pbei tri tii chinh rlugc ghi nh{n ban dAu theo gi6 g6ctrir c6c chi phf giao dfch c6 li€n quan trgc titip dtin no phii tri tdi chinh rt6.

COng c1r vdn chfi sO hfruCdng cp vrin chri sd htiu ld hqp cldng chung t6 <lu-o. c nhirng lgi ich cdn l4i vC tdi san cfia Tfp dodnsau khi trt rli todn bQ nghia vu.

Bil trb cdc cdng cy tdi chfnhC6c tdi sin tii chinh vi no phii tri tdi chfnh chi duo. c bir tru v6i nhau vd trinh biry giltri thuAn trenBing c6n OOi t<ri to6n khi vi chi khi Tfp tloin:o C6 quy6n hqp ph6p AC Ut tru gi6 tri dd dugc ghi nh{n; vd. C6 dy <tinh thanh to6n tr€n co s0 thuin ho{c ghi nhfn tdi sin vi thanh toan no phii tri cing

mQt thdi diilm.

v. THONG TIN BO suNG cHo cAc KHoAN MUC TRINH BAy rRoNG BANG cAN oorxr roAN HgP NHAr

l. Ti6n vir cdc khoin tucrng tluong tidns5 cu6i ty S5 tliu nim

l(

F

\

tTi6n mpt

Ti6n grii ng6n hdng khdng kj, han

C6c khoin tuong clu<rng ti6n

c0ng

544,232,157

37,222,004,115

194,163,229,455

231,929,465,727

1,343,836,398

40,697,690,373

I15,595,835,616

157,637,362,397

Cdc khoin ttAu tu tii chinhC6c khoin dAu tu tdi chfnh cria Tfp ilodn bao gdm dAu tu vdo c6ng ty li6n k6t vd dAu tu g6p vtinvdo don vi kh5c. Th6ng tin vd c6c khoin dAu tu tii chinh ctra T4p dodLn nhu sau:

Bdn thuy|t minh nay ld mil bA pfuin hqp thdnh vd phdi duqc itgc cingvdi Bdo ctio tdi chinh hqp nfuit l8

coNG TY CO PHAN VAN TAr VA XEP DO HAr ANEia chi: Tdng7,si5 +S trigu ViQt Vuong, phudng Bni Thi Xuin, qufln Hai Bi Trung, thnnh phi5 He NOi

sAo cAo rAr cHiNH HoP NHAr euV 3

Cho ndm tdi chinh k6t thric ngdy 3l thing 12 ndm20l6Bin thuy6t minh 86o c6o tii chfnh hqp ntrdt (iiSp theo)

2a. Dfru tw vdo cilng ty fiAn kdt

s5 cuiii try

Lgi nhu{n phdtV5n g6p sinh sau ngiy ttiu

tuc0ng V6n g6p

S5 diiu nlm

Lqi nhuin ph{lsinh sau ngiy

dflu tuc0ng

C6ng ty C6phAnDichvu Tdnghqp Hni AnC6ng tyTNHH Dai., . -.1ly va nepvfln Hii An

C0ng

1,000,000,000

5,000,000,000

803,528,6s8

15,234,765,75r

1,803,528,658

20.234.765.7st

1,000,000,000

5,000,000,000

787,482,351

n,874,868,749

1,787,482,3s1

16.874,868,749

6.000.000.000

C0ng ty C6 phan Dich vuT6ng hqp H6i AnC6ng ty TNHH D4i lf vdTi6p van Hii An

c0ng

16.038294.409 22,038,294,409 6,000,000,000 r2,662J5r,100 18,662J5r,100

(iD

Theo Gi6y chrlng nhfln cl6ng kf kinh doanh vd gi6y ddng kf thut5 si5 0201275526 ngdy 13 th6ng 10

nlm 2014 do Sd tti hoach va DAu tu thdnh ph6 Hii Phdng c6p, C6.ne ty dAu tu vdo C6ng ty C6phAn Dich vp Tting hqp Hii An (tru6c ddy ld Ctug ty C6 phin Dich vu Hnng hdi HAS)I .000.000.000 \rND, tuong duong 20o/o v6n <li€u lQ. E€n thoi tli6m 3 I thing 12 ndm 2014, Cdng tydA diu tu <tri 1.000.000.000 VND tuong <lucrng 20Yo v6ndi6u lQ.

Theo Gi6y chring nhfn ddng kf kinh doanh vn gi6y <tdng ky thu6 s6 0201244461ngdy 0l th6ng 3

ndm2012 do Sd k6 ho4ch vd Diu tu thdnh pn6 Uai Phdng c6p, C6ng ty clAu tu vdo C6ng ty TNHHDai lf vd Ti6p vQn Hii An 5.000.000.000 \rND, tuong <lucrng 50oh v6n di€u lQ. T4i ngdy 3l th6ng12ndm2014 Cdngty <15 d6u tu 5.000.000.000 \rND, tuong duong 50o/ov6nctiAu lQ.

Gi6 tri phAn sd htu cta Tflp cloin tli cfuc cOng ty li6n kiit nhu sau:

Gi6 tri phAn sO

hiiu tIAu nlmPhin l6i ho{c 15

trong kiC6 tric, lqi nhuintluqc chia trong

k,Gi6 tri phAn s&

hru cu5i k)

t,787,482,351

16,874,868,749

211,046,307

5,359,897,002

(195,000,000) 1,803,528,658

(2,000,000,000) 20,234,765,751

18,662,351,I00 5,570,943,309 (2,195,000,000) 22,038,294,409 :Ii

Tinh hinh hoqt dQng cua cdc cdng ty li€n k€t

C5c cdng ty li6n k6t elang hoat ilQng kinh doanh binh thudng, kh6ngtru6c.

Giao dich voi cdc c6ng ty li1n k€t

Cdc giao dich trqng yi5u gifra T4p tlodn vdi ciic cdng ty li€n k6t nhu sau:

c6 thay d6i lon so vdi nlm

minh ruy ld mdt bp phln hqp thdnh vd phdi thryc itoc cing vdi Bdo cdo tdi chinh hqp nhiit

cOne ry cd pnhrv vfrr,r rAr vA xEp oO nAr anDia chi: Tdng7, sti +S trigu ViQt Vuong, phudng Bti Thi Xu6n, qufn Hai Bi Trung, thdnh phi5 Hd NOisAo cAo rer cuiNn sop NHAI euf :Cho ndm tdi chinh ki5t thric ngdy 3 I th6ng 12 ndm 20 I 6Bin thuy6t minh Brio c6o tii chinh hqp nhdt (ti6p theo)

Liiy k6 tir tIAu nim d6n cuSi t<y na,y

Nim nay NIm trudcCOng ty TNHH Dsi l! vd Ti6p v\n Hdi AnDoanh thu cung c6p dich vu khai th6c tdu

Ph6i tr6 vd ho4t ddng khai th6c tdu

Phii tri vO hopt tl6ng khai th6c c6ng

Chia lgi nhufn tiuDoanh thu cung c6p dlch vg khai thhc chng

Nh{n ti6n chia ldi

COng ty Cd phdn Dlch v1t Tdng hgp Hdi AnPhii trA vC ho4t ttQng khai th5c tdu

Doanh thu cung c6p dlch vg khai thdc chng

Ph6i tri v6 ho4t tlQng khai th6c cingNhAn ti6n chia lii

2b. Dia tr gtip v6n vdo ilon v! khdc

12,958,620,404

18,061,536,983

3,972,922,696

151,438,000

2,000,000,000

2,456,063,092

22,522,000

195,000,000

Gi6 tr! hqp If ura goc

10,049,786,191

16,850,720,964

16,498,823

750,000,000

210,725,290

1,500,000,000

725,468,181

1,590,167,111

8,829,679,144

120,000,000

^t t,, .so cuor Ky

Dgphdng

56 dAu nimDE

phdng Gi6 tri hqp lf

- 5,000,866,500

5,000,000,000

864,000

2,500

Ddu u gtip vdn vdLo

iton v! khdcCOng ty TNHH Vantdi vd D4i l), Van taiDa Phuong ThircC6ng ty C6 phanCung img vd Dlchvg K! thuflt HangheiCOng ty C6 phanMHC

c0ng

Iura goc

5,000,866,500

5,000,000,000

864,000

2,500

5,000,866,500

5,000,000,000

864,000

2,500

5,000,866,500

5,000,000,000

864,000

2,500

5,000,866,500 5,000,866,500 5,000,866,500 5,000,866,500

OOi vOi c6c khoin dAu tu c6 girl ni€m yt5t, gi6 tri hsp ly dugc x5c ttlnh theo gi6 ni6m yi5t tpi ngayk6t tfrirc nim tdi chinh. T4p ctodn chua x6c dinh gi6 trf hqp ly cria c5c khoin clAu tu kh6ng c6 giitni6m y6t do chua c6 hu6ng d6n cg th6 vC viQc x6c <linh ei6 tri hqp lf.

3. Phii thu ngin h3n cria khrich hirng

sii cudi Iry Sd tIAu nim

:Jt

^r

)

A

I:Phdi thu crf;c bOn lidn quan

C6ng ty Cd phAn Transimex

Chi nhSnh Cdng ty C6 phAn Transimex tai Hd N$iC6ng ty C6 phAn Hdng hii Macs

Chi nh6nh C6ng ty C6 phAn Hing hii Macs t4i HAi Phdng

Cdng ty cd phAn Hii MinhCdng ty TNHH Vfln tii vd Dpi lf Vpn tii Da phuong thfcChi nh6nh C6ng ty TNHH Van tAi vd Dai ly Vfn t6i Daphuong thric tai H6i Phdng

Gid tri hW li

1,831,805,911

908,500,000

277,759,360

467,009,691

13,800,000

54,000,000

3,841,285

96,284,100

2,693,808,792

584,400,000

197,495,000

158,700,000

171,907,561

142,358,413

1,141,878,593

Bdn thuyiit minh ndy b nAt bd phdn hqp thdnh vd phdi dWc ttoc cilngvdi Bdo ctio tdi chinh hqp nhiit 20

c6tuc w cd pnhn vAn rAr vA xE'p od nAr rnDia chi: Ting 7, s6 +5 triCu ViQt Vuong, phudng Bni Thi Xu6n, qu{n Hai Bd Trrmg, thdnh ph5 He NOieAo cAo rAr cHiNH HoP NHAr eu*:Cho nlm tdi chinh ti5t ttuic ngdy 3l thhng 12 ndm20l6Bin thuy6t minh 86o c6o tii chinh hgp nh{t (ti6p theo)

C6ng ty TNHH Dai lf vd Ti6p v6n Hii AnCdng ty Cd phAn Hdng hii Nam Duong

Phdi thu cdc khtich hdng khdcChi nh6nh C6ng ty CO phAn Giao nh{n Vfln tii Ngopithuong tai Hii PhdngPendulum Express Lines Pte LtdC6ng TY TNHH MTV Gemadept Hii Phdng

C6c kh6ch hdng kh6c

c0ng

Trfl trufc cho ngudi bin ngin h3n

Trd trmfc cho cdc bdn lidn qaan

Trrt trdc cho ngwdi bdn khdc

Cdng ty CO phin 86 t6ng Vinaconex Phan VfiT6ng C6ng ty 86o dim An todn Hdng Hii MiAn BAc

Man Diesel And Turbo Danish Branch Of Man DieselAnd Turbo SE, Germany

CALM SEA SHIPPING AGENCY CO,, LTDCHENGXI SHIPYARD (GUANGZHOU) CO., LTDCdng ty Forkliftcenter rental B.VC6c nhd cung c6p kh6c

c0rg

Phfli thu vd cho vay ngin h4n

Phii thu khric

Phdi thu ngiin hgn khric^t r.. .so cuor Ky

Gi6 tri

69,403,992,245 63,640,851,212

^t r.. .so cuor Ky Sii aAu nem

7,315,000

3,296,475

67,572,176,334

10,254,045,882

6,862,202,786

5,516,406,082

44,939,521,584

293,061,750

4,007,475

60,947,042,420

9,377,071,190

5,761,835,539

45,808,13 5,691

9,910,526,502

239,222,508

1,601,693,481

2,617,953,449

5,017,877,400

86,413,899

347,365,765

1,772,867,041

1,364,220,000

239,222,508

169.424,533

9,910,526,502 1,772,867,041

S5 tIAu ntrm

Gi6 tr!

tt

6.

6a.

Dg+ Dqr phdng

Ph,ii thu cric bAn fiOn quan

Phdi thu cric t6 chtc vd cd nhiln khdc

Doanh thu t4m tinh chua xu6t h6a don

Ti6n l6i du thu

Kf cuqc, kf qu!

T4m fng

Cdc khoan ph6i thu ngin h4n kh6c

c0ng

4,399,439,321

2,114,309,081

312,777,266

1,121,470,005

463,938,628

37s,944,341

1,509,465,572

1,142,993,034

243,2s1,354

t02,705,000

20,516,184

4,399,439,321

Bdn thuyit minh nay ld m\t b0 phdn hqp thdnh vd phdi tfuqc dgc cilngvdi Bdo cdo tdi chinh hqp nfuit

1,509,465,572

21

c6ttc w cd pnhn vAru rAr vi xE'p oO nAr nnDla chi: fdngT,sii 4S trig, Vipt Vo*g, phuong Bni Thi XuAn, qufln Hai Bd Trtmg, thdnh pht5 He NOisAo cAo rer csiNn Hgr NHar quf:Cho ndm tdi chinh tctit thfc ngdy 3l thing 12 ndm2016Bin thuyi6t minh 86o c6o tiri chinh hg'p nh6t (tir5p theo)

6b. Phditha ddi hgn khdc

Phfii tha cdc bAn fiAn quan

Phdi thu cric td chtc vd cd nhAn khric

Ky cuqc, kf qu!

c0ng

7. Ng x6u

Thdi gian qu{hfln

so cuor Ky

Gid tri Dg phdng

S5 oAu nIm

Gi6 tri Dg phdng

3,335,228,1;

3,338,228,t23

3,336,908,123

3,336,908,123

3,338,228,123 3,336,908,123

^I t. , .)o cuor lry

^.. ,ura goc Gi{ tri c6

ttr6 tt, ndi

Thdi gian qudhan

56 itiu nlm

^.. ,ula goc Gi6 tri c6

th6 rhu hdi

Cdc bAn fiin quan

Ctic ti chfic vd cdnhdn khdcCOng ty TNHH VanTdi Hung Thinh -phdi thu cung c6pdich vuC6ng ty TNHH V{ntii Thuong MaiHoang Gia.- phni

thu cung cdp dich vU

C6ng ty CP BschDang5-Phdithutidn cung cdp dichvuC6ng ty TNHHK.N.V - Phii thutiAn cung c6p dichvuHANJIN SHIPPINGCO., LTD

c0ng

3 ndm

3 ntrm

Tu 1 d6n duoi 2ndm

Tt I d6n duoi 2ntrm

dudi I nlm

440,293,148

65,089,486

99,744,126

248,480,000

26,979.536

127,365,675

l 08,480,000

l 8,885,675

3 ntrm

3 ndm

Tu I d6n dudi2ndm

-. . -ttuloenouol2ndm

448,153,612 141,660,000

65,089,486

99,744,126

4,840,000 2,420,000

278,480,000 139,240,000

Ic

:I410,293,148 127365,675 448,153.612 141,660,000

Tinh hinh bi6n cl6ng dy phdng nq phai thu kh6 ddi nhu sau:

Nq phii thu Nq phf,i thu diingln h4n h?n

c0ng

\:J

Y

i,

I

i{Sti ilAu nam

Trich l4p dg phdng bd sung

Hoin nh4p du phdng

^t t.so cuot nam

306,493,612

23,853,861

(17,420,000)

306,493,612

23,853,861

(17,420,000)

312,927,473 312,927,473

Bdn thuyiit minh nay ld mlt b0 phdn hqp thanh yd phdi ihtqc doc cilng vdi Bdo cdo tdi chinh hgp ntuit 22

c6ruc w cd pnin v[r'r rAr vA xE'p oO nAr anDia chi: TAng 7, si5 +5 trigu viQt vuong, phudng Bni rhi Xudn, qu{n Hai Bd rrung, thdnh pht5 He NgisAo cAo rer csiNn ugr NuAr eu*:Cho nim tii chinh t6t tnfc ngdy 3l thdng t2 ndm 2016Bin thuy6t minh 86o crio thi chinh hqp nh6t (ti6p theo)

8. Hdng tdn kho

Nguy6n liQu, vft liQu

C6ng cp, dgng cu

c0ng

^l r. . .so cuot l{y

Gi6 g5c Df phdng

55 tIAu nlmGra goc Dg phdng

34,802,613,465

304,307,920

27,897,464,193

273,852,000

35,106,921,295 28,171,316,193

^r. r.. .so cuor Ky S5 dAu nim

9. Chi phi tri trudrc9o. Chi phi trd trud,c ngiin hgn

86o hiiim chd phin b6

Sta chira bdi

Chi phi thu€ tdu

Vflt tu b6o dudng tiuC6ng cg dpng cp

c0ng

9b. Chi phi trd trwdtc ddi hgn

Chi phf sria chfta thi6t bi

Chi phi l€n di tdu

Gia cti cont HJN

Cdng cg dgng cp

Chi phi tri trudc dii han kh6c

C0.rg

Tiri sin c5 alnn hiiu hinhNhi crfra, vgt ki6n

trIc

1,254,314,396

1,184,737,454

2,137,782,792

361,641,632

795,648,648

794,857,901

47,027 "3485,734,124,912 841,885,249

sii cuSi ry Sd ttAu nlm1,512,653,019

11,890,780,990

977,610,586

314,186,139

434,304,937

2,772,921,687

6,940,067,232

170,443,187

16,556,255

15,129,535,660 9,899,988361

I

)

\

t

10.

199,r03,152,320 257 ,946,937,918

18,236,821,259

321,330,858,7 I 8

s,&ss,199,967

(237.717 .307)

1,528,558,2|

249,884,951

Mdy m6c virhi6t bi

Phuong t!$n v{ntAi, truy6n din

rni6r b;, d4ngcg quin lj

II at sfln co

ilinh kh6c

63,636,364

c0ng

779,973,143,s31

24,341,906,177

(237 ,717 ,307)

Nguy0n gi{

sii <tAu nam

DAu tu XDCBhoin thanh, muasim moiThanh l)t,nhugng bin

56 cu6i nlm

Trong d6:

DI kh6u hao hOt

nhmg vAn cdnst dung

Gi{ tri hao mdn

Si5 itAu nam

Kh6u hao trongnf,mThanh li,nhugng bdn

s6 cu6i nrm

199,103,152,320

457,605,455

68,038,329,282

9,659,312,091

276,183,759,177

160,905,076

92,990,257,745

22,369,s26,908

30,829,586,166

24,672,858,874

(215,077,566)

612,121,591

1,248,123,985

t19,841,570

326,948,341378 1,178,443,162 63,636364 804,077332,401

1,230,632,122

53,7t4,562 193,t60,011,740

9,s45,4s4 56,831,084,897

(215,077,s66)

77,697,641373 115J59,784,653 55,287367,474 1r67,965,555 63,260,016 249,776,019,071

Bdn thuydt minh nny h m)t b0 phdn hqp thdnh vd phdi itugc d7c cilngvoi Bdo cdo tdi chinh hqp nluit 23

c6ne rv cd pnhr,r vflnr rAr vA xHp oO uar nuEfa chi: Tdng.7, si5 +s trigu viQt vuong, phuong Bni rhi Xu6n, qu6n Hai Bd rrung, thdnh ph5 Ha NOisAo cAo rer cniNs HOp NHAr euf :Cho nim tii chinh k6t thric ngdy 3 t th6ng t2 n6m 2016

Eltruy6t minh 86o cdo tiri chinh hgp nh6t (tit5p theo)

Gi{ tri cdn lqi

56 iIAu nam 131,064,823,038 164,956,680,1't3 290,501,272,552 280,434,226 9,921,802 586,813,131,791

s5 cu5i ntrm l2l,40s,slo,g47 r60,823,g74,s24 271,660,973,904 410,477,607 376348 551J0u8J30

11. Tii sf,n c6 apn vO hinh

NguyGn gi6

56 dAu nam

NAng c6p TS

Thanh l1f, nhuqng bdn

s6 cu6i t<y

Trong d6:

D5 kh6u hao h6t nhrmg v6n cdn sridung

Gi6 trihao mdn

Sti tlAu nam

Kh6u hao trong kj,Thanh ly, nhugng b6n

s6 cu5i try

Gi6 tricdn l4iSii <liu nam

^^ r. . .DO Cuol Ky

12. Chi phix6ydyng ctrbindOdang

Quy6n sfr dgng Chucrng trinhc0ngo6t phAn m6m

4,945,015,236 906,954,649 5,g5l,969,gg51,064,708,000 1,064,709,000

4,945,015,236 1,971,662,649 6,916,677,gg;

1,685,073,405 931,375,105 2,516,449,510105,964,614 234,000,309 339,964,922

1,791,038,019 1,065,375,413 2,956,413,432

3,259,941,831 75,579,544 3,335,521,375::: \

3,153,977,217 906,297,236 4,060,264,453 )^.

\c

\

d

s6iriunxm .'TljJIl,J',' ;t$Tffi;* [:,T,i*ffi: s6cu6ir] iXdy dpng co bdn dddrig - 4,798'452,913 47o,44s,soo

Mua sim tdi s6n c6rlinh 14,342,419,855 8,186,527,724 (22,528,947,579)

(553,04s,500) 4;ns,8s2,913

Sta chila l6n tai san

;6etrh - - - 2,750,897,t27 16,627,767,501 (4,797,059,404) (11,420,339,938) 3,161,265,286

c0ng 21,891,769,895 25,284,740,725 (27326,006983\ (11,973,385,438) 7,877,118,199

Bdn thry.Et minh nay ld mQt bQ phQn hqp thdnh vd phdi drqc dpc citngvoi Bdo cdo fii chinh hqp ntuit 24

c6r,rc rv cd pnhru vdn rAr vA xEp oO nar anrDia chi: Tdng 7, s.i 4S tri6u ViQt Vucrng, phudng Bni Thi Xu6n, qudn Hai Bi Tnmg, thdnh phii He NOieAo cAo rer cniNs HOp NnAr eu*:Cho nim tdi chinh ki5t ttlic ngdy 31 thing 12 ndm 2016Bin thuy6t minh 86o cdo tii chinh hqp nh6t (tii5p theo)

13. Phfli tri nguoi bin ngin h3n

Phdi trd cdc bAn fidn quan

C6ng ty Cd phdn DAu tu vi Vfn tai Hai HdCdng ty C6 phAn Dlch vp T6ng hqp Hii An

Chi nh6nh Cdng ty TNHH Vfln tii vi D4i lli vdn tiiDa phuong thric tpi Hii Phdng

C6ng ty Cd phAn Transimex

C6ng ty TNHH Dai lf vd Ti5p vQn Hii AnPh,rti fid cdc nhd cung ciip khricCOng ty Li6n doanh Ph6t tri6n titip v6n sr5 1

South Horisons International Petroleum (S) Pte LtdBMS UNITED BUNKERS (ASIA) PTE LTDC6ng ty CP Hing Hii D6ng DdC6ng ty CP TM vd DV VoscoTRITON CONTAINER INTERNATIONALLIMITED.COLLEC6c nhd cung c6p kh6c

c0og

14. Ngurri mua tri ti6n trudc ngin h4n

Trfi trrhc cfia cdc bAn fidn quan

C6ng ty CO phAn HAi MinhTrd trrd'c cfia cdc khdch hdng khdcC6ng ty TNHH T29

C6ng ty CO phan Hdng HAi Sdi Gdn

A.P.Moller-Maersk A/S

Cdng ty TNHH T6n Minh Nggc

Cdng ty CO phan Thucrng mpi An M! Dt?c

C6ng ty CO phAn Thucmg mai vd Hdng Hii Sii Gdn

C6c kh6ch hdng kh6c

c0ng

15. Thu6 vir c6c khoin phii nQp Nhir nudc56 tIAu nlm

^a r. . .DO CuOr Ky 55 tlAu nim6,989,008,729

282,237,796

3,088,652,352

210,505,000

3,407,613,591

48,806,739,889

8,090,706,208

6,760,380,899

5,553,088,650

1,367,313,150

1,690,100,763

1,030,389,160

24,314,761,059

2,359,985,416

227,554,205

2,100,971,211

29,700,000

1,760,000

42,149,489,756

8,357,137,092

7,634,737,981

335,806,324_

218,652,424

21,000,000

100,000

96,053,90;

335,806,324

56 phr[t sinh trong kiPhAi nQp Phii thu 56 phni nQp Do oa nqp

26,157,614,683

55,795,748,618 44,509,475,172

^t r.. .so cuor Ky S5 tlflu nrm

26,900,000

26,900,000

356,706,600

93,417,000

77,300,000

100,000

200,000

185,689,600

383,606,600

t't

)

\)r(

\t,t7

^t r., .DO CUOI Ky

Phii nQp Phii thu

Thui5 GTGThang b6n nQi

diaThu6 GTGThdng nh4pkhAu^.rlI nue xuat,nhflp khAu

t,314,0s9,570

196,277,532

I 13,988,6073,155,400

(196,277,532)

(l 13,988,607) 3,155,400

Bdn thqtit minh ndy td mAt bA phdn hqp thdnh vd phdi duq'c clqc cilngvdi Btio ctio tdi ch{nh hqp nhtit

r,3 r4,059,570

25

c6rue w cd pnArv vdr,r rAr va xE'p oO nAr auDla chi: T6rng7, sti +S tri6u ViQt Vuong, phuong Bni Thi Xu6n, qu6n Hai Bd Tnmg, thnnh ph6 He NOisAo cAo rAr cHiNH ugr NHAr quV:Cho ndm tii chinh t6t ttrric ngiy 3 I thdng l2nim 2016Bin thuy6t minh B{o cdo tiri chinh hg'p nhdt (ti6p theo)

]lffii:sf 8,462,283,751 16,743,s80,728 (22,40s,051,78s) 7,et4,sss,o44 113,742,3s0

#Hl'** 1,272,s26,s12 3,370,556,808 (2,60s,418,566) 2,034,064,754

Ti6n thue d6t 120,793,027 568,888,506 (260,192,264) 429,489,269

Cric lo4i thu6khric 7,000,000 (7,000,000)

Cong 14,856,003,290 3,155,400 22,314,751,751 (25,591 ,928,754) 11,692,568,637 116,897,750

Thud gid tri gia tdngC6c c6ng ty trong Tap <loan nQp thu6 giltri giaung theo phuong ph6p kh6u trri. Thu6 su6t thuiS giatr! gia tdng nhu sau:

Xtip dd cho c6c tdu nudc ngodi, cudc bi6n, cudc tdu ch4y nu6c ngoii 0%Cungc6p nu6c ngot 5%C6c ho4t tl6ng vf,n t6i, x6p dO kh6c l0%

Thud xudt, nhQp khAuTflp tlodn k0 khai vd nQp theo th6ng bilo cria Hii quan.

Thud thu nhQp tloanh nghiQpHo4t ttQng khai th6c cing cria C6ng ty clugc hu&ng thu6 su6t uu t16i l\Yo trongthdi h4n mudi limndm (15 n6m).ttr ndmdAu doarh nghiQp c6 doanh thu tri t-roat <tQng dugc hu&ng uu <l6i thu6 (nam201l) theo Di6m 3 phAn B, di6m 1.3 vd tliiim 6 msc II phAn H Thdng tu 130/2008/TT-BTC do BQ 'Tdi chinh ban hdnh ngiry 26 thfingl2 ndm 2008. )

Thoi h4n uu ilSi: Mi6n thu6 TNDN 04 ndm, giim S}YosO ttruti phAi nQp trong 9 nim ti6p theo ki5 tu I

ndm2011 theo Di6m 1.3 Mpc III Phin H Th6ng tu 130/2008/TT-BTC do BQ Tdi chinh ban hdnhngiry 26 thing l2n6m 2008.

- -'-'-o I

Thu nh4p tu c6c hopt tlQng kh6c phii n6p thu6 thu nhfp doanh nghiQp vdi thuii sudt ZOyu I

Thui5 thu nh6p doanh nghiQp ph6i nQp trong nim clugc dg tinh nhu sau: jQuy 3 Nim nay Quy 3 Nim trudc -(

Tdng lqi nhufln kr5 to6n trudc thu6 27,831,803,101 46,176,621,668- )

,:.,C5c kho6n cti6u chinh tdng, gi6m lgi nhufn kti to6n dti xdc ,1dinh lqi nhufln chiu thutS thu nh{p doanh ,*ilt"eil-

ue xac (1,632,156,635) (918,496,047) I

- Ldi 15 c6ng ty li6n k6t

- CLc kho6n diAu chinh tSng

- Chc kho6n di6u chinh gi6m

Thu nh{p tinh thu6

Thu6 su6t thui5 thu nhfp doanh nghiQp

(1,910,359,507) (1,249,904,397)

278,202,872 331,408,350

26,199,646,466 45,258,125,621

20% 22%

Trong <16:

- Hopt dQng khai thhc citng duoc hu&ng uu <ldi 15,241,198,273 38,505,473,279

- Ho4t <lQng khai th6c cing khdng hucrng uu ilSi 3,487,788,999

Bdn thuyiit minh nay td not bo pkin hqp thdnh vd phdi ctryc doc cilngvdi Bdo cdo tdi chinh hqp nfuit 26

c6ne ry cd pnhru vdru rAr vA xE'p oO nAr lr,rDla chi: Tdng7, sa +s trigu viQt vuong, phuong Bti rhi Xudn, qufln Hai Bi rrung, thdnh ph6 He NgisAo cAo rAr cHiNH ngr NuAr quf:Cho ndm tdi chinh ti5t ttlic ngiy 3 I thing 12 ndm 2016Bin thuy6t minh 86o crio tiri chinh hg'p nh6t (ti6p theo)

- Ho4t tl6ng khai th6c tiuThud thu nhQp doanh nghiQp ph,fii nQp theo thud sudtphi thAng

Thud thu nhQp doanh nghiQq chinh lQch clo rip dyngthud sufu khdc thud sufu pnO thilngThud thu nhQp doanh nghiQp ttuqc mi6n, gifim

Thud thu nhQp doanh nghiQp phdi nQp

T6ng Thu6 thu nhfp doanh nghiQp cdn phii nQp

ttru6 TNON phni nQp hQ cic b6n hgp t6c kinh doanhTOng Thu6 thu nh$p doanh nghiQp cdn phii nQp

16. Chi phi phii tri ngin h4n

Phdi trd cdc bdn lidn quan

Thir lao hQi ddng quin trf, ban kitim so6t

Phdi trd cdc t6 chftc vd cd nhLn khrtcChi phi l6i vay phii triSria chiia kho bdi, npo v6t lu6ng

Chi phi dich vu phhitrh

c0og

ViQc x6c tlinh thut5 thu nhfp doanh nghiQp ph6i nQp ciua chc c6ng ty trong T{p tloin clugc cin crivdo c6c quy di$ hiQn hdnh vE thu6. Tuy nhi6n, nhiing quy clfnh ndy thay AOi ttreo tung thdi kj vdc6c quy ttlnh vO tnu6 Oiii v6i nhi6u loai giao dich kh6c nhau c6 th6 duqc giAi thich theo nhi6u c6chkh6c nhau. 9o ,ay sO ttru6 duoc hinh bdy tr€n B6o c6o tdi chinh hqp nh6ic6 thti s€ thay di5i khi coquan thu6 ki6m tra.

Theo Lupt sO ZZtZOtltQHl3 vA sria AOi UO sung mQt sO eieu ctu Luflt thu6 thu nhdp doanh nghiQptlugc Qu6c h6i nudc CQng hda xd hQi chti nghia Vi6t Nam kho6 XIII kl hSp thf 5 th6ng qua ngey19 th6ng 6 nim 2013, thu6 su6t thuS thu nh{p doanh nghiQp ph6 th6ng giim tt 22%o xu6ng ci:n20%ti ngdy 0l thSng 0l nim 2016.

Tiin thu| itdtTi6n thu6 d6t dugc ndp theo thOng b6o cta ccy quan thur5.

Cdc logi thud *ndcT4p dodn kE khai vd nQp theo quy tlinh.

7,470,659,194

5,239,929,293

(1,681,229,632)

(762,059,916)

6,752,652,342

9,956,787,637

(4,445,597,148)

(1,852,331,871)

2,796,639,745

2,796,639,745

3,658,858,618

3,658,858,618

1,647,440,573

4,444,080,318

1,980,546,946

5,639,405,564

{

I

^t r.. .so cuor Ky Sd dAu nnm

5,468,070,264

179,024,695

2,000,000,000

3,289,045,569

386,506,838

386,506,838

5,468,070,264 386,506,838

Bdn thuy& ninh noy ld mOt bO pkan hqp thdnh vd phdi Aryc dqc citngvdi Bdo cdo tdi chinh hgp nluit 27

c6ruc rv cd pnin vfrrv rAr vA xEp oO nAr nnEla chi: ring-7, s6 +s trigu ViQt vuong, phudng Bni rh! Xu6n, qu{n Hai Bi rnmg, thdnh ph5 He NOisAo cAo rar cuiNs Hgr NHAI euf :Cho n6m tdi chinh ki5t tntc ngdy 3 I thdng 12 ndm 201 6

Bin thuy6t minh 86o c6o tii chinh h-op nhdt (tit5p theo)

17. Phf,i tri kh6c17a. Phdi trd ngiin hgn khric

Phdi trt cdc bAn fidn quan

Cdng ty C6 phAn Transimex - Ldi hqp t6c kinh doanh

C6ng ty TNHH Vfln tii vd D4i ly Vfn tii Da Phuongthric - LEi h-o. p t6c kinh doanh

C6ng ty CO phin MHC - LAi hqp t6c kinh doanhCdng ty TNHH Dai lf vd Ti6p vdn Hii An - Ldi hqp t6ckinh doanhCdng ty C6 phin Hdng Hii Macs - LAi hqp t6c kinhdoanh

Phrti td cdc eton v!vd cd nhhn khdcKinh phi cdng dodn, ding phi

Ph6i tri BFXH, BHYT, BHTNCti tric, Igi nhufn phii triThi lao HDQT, BKS

C6c khoin phii tri ngin hpn kh6c

c0ng

17b. Phditrd ddi hgn khdc

Phdi trd cdc bOn liln quan vdn hqp tric kinh dounhC6ng ty C6 phAn Transimex-SaiGon

C6ng ty TNHH Vfn t6i vd Epi lf Vfn tii Da Phuong thricC6ng ty C6 phAn MHCC6ng ty TNHH Dpi lf vn Titip vfn Hii AnC6ng ty CO phAn Hdng H6i Macs

Phdi trd ctic fi chftc vd cri nhfrn khric

c0ng

18. Vay vi nq thu6 tiri chinhl8a. Vay vd n,q thuA fii chinh ngiin hgn

DO CUOI l(y

Gi6 tri

^t r.. .so cuol Ky 56 diu nxm

24,280,334,177

8,820,373,115

6,616,437,366

2,680,837,810

3,884,668,262

2,279,017,624

493,517,131

49,313,300

7,892,531

186,200,000

225,000,000

25,111,300

24,180,552,772

8,313,405,995

6,236,149,932

3,555,106,309

3,972,922,696

2,102,967,841

631,361,526

55,575,102

283,277,291

268,800,000

23,709,133

24,773,851,308 24,811,914,298

^r. r. . .so cuor l(y 56 tIAu nlm

90,604,520,000

32,915,900,000

24,688,620,000

10,000,000,000

14,500,000,000

8,500,000,000

90,604,520,000

32,915,900,000

24,688,620,000

10,000,000,000

14,500,000,000

8,500,000,000

90,604,520,000 90,604,520,000

56 cti khi ntrngtri ng

S5 iIAu ntrm

Gi6 tr! 56 c6 khri nlngtri ng

Vay ngin hgn phdi trt cdcbAn fiAn quanC0ng ty C6 phAn Cung tngvd Dich vs K! thuflt hang Hdi(D

Vay ngiin hgn phdi trd cdc tdchr?c vi cd nhAn HrdcVay ddi han d6n hqn trd

Ngdn hdng Bdo Vi€t - HAi sdchinh

942,320,325

942,320,325

38,086,018,493

I 2,422.187.440

942,320,325

942,320,325

38,086,018,493

I 2,422,187,440

1,742,320,325

1,742,320,325

46,629,880,069

I 2,5 10,540,270

1,742,320,325

t,742,320,325

16,629,880,069

t 2,5 t0,540,270

Bdn thuyit minh nay ld n\t bA phfln hqp thdnh vd phdi dugc itgc citng vdi Bdo aio tdi chinh hqp nhiit 28

c6t'tc rv cd pnAn vdnr rAr vl xE'p oO nAr anrDia chi: Tdng7, si5 4s tripu viQt vuong, phudng Bni rhi Xu6n, qufn Hai Bi rrtmg, thdnh phi5 Hd NgieAo cAo rer cuiNs nQp NuAr euV:Cho ndm tdi chinh kiSt thric ngdy 3 1 theng 12 ndm 2016Bin thuy6t minh 86o c6o tiri chinh hqp nh6t (tii5p theo)

Ngdn hdng TMCP NgoqiThrong ViQt Nam - CN HdiPhdngNgdn hdng TMCP TiAnPhongNgdn hdng TMCP Qudn dQi-Sd giao dich Ic0ng

19,261,548,000

5,290, I 05,368

1 ,1 1 2, t 77,685

19,261,548,000

5,290,1 05,368

1.112.t77.685

25,506,264,000

7,117,894,879

I ,495,1 80,920

25,506,264,000

7,117,894,879

1,495,180,920

39,028,338,919 39,028,338,818 48,372,200,394 48372,200,394

Khoin vay C6ng ty CO phAn Cung img vi Dich vU Ky thuft Hdng Hii theo hqp d6ng sO OtmOngdy 05/01/2008 cria 96ng ty CO ph6n D6ng tdu Hii An dii phgc vs nhu cAu hopt tlQng sin xu6tkinh doanh v6i ldi su5t theo l6i su6t cho vay cta ngAn hing t4i tung thdi di6m, thdi h4n vay 01nim. Sau khi s6p nhAp C6ng E CO phan D6ng tdu Hii An, C6ng ty t<i5 ttrtra l4i khoin vay ndy.

Tflp tlodn c6 khi ndng tri du-o. c c6c kho6n vay ngin han.

Chi ti6t si5 ph6t sinh vd c6c kho6n vay ngin hpn trong ndm nhu sau:

56 tliu nlmK6t chuy6n tirvay vi nq dli

han

23,722,165,01 S

23,722,165,015

6.206,107,440

1 3,216,1 1 6,000

3,528, I 57,965

741,783,610

Ttrng/giflm do S5 tidin vay da trflCLTG trong ntrm

^, r., .so cuor Ky

Vay ngdn hgn ph,ii trd cdcbAn fiAn quanCOng ty C6 phdn Cung rmgvd Dich vu K! thuft hingHai(D .Vay ngdn hgn phdi trd cdcti chtlc vd cd nhdn khdc

Vay ddi han tt6n han triNgdn hdng Bdo Yiet - H|i sAchinhNgin hdngTMCP NgoqiThrong Vi(t Nam - CN HdiPhdngNgin hdng TMCP TiAn

PhongNgdn hdng TMCP Qudn dQi

- Sd giao dich Ic0ng

18b. Vay ddi hsn

1,742,320,325

1,742,320,325

46,629,880,069

46,629,880,069

I 2,510,540,270

25,506,264,000

7,1 17,894,879

1,495,180,920

(800,000,000)

(800,000,000)

(31,812,351,913)

(3 r,812,35 1,913)

(6,186,093,790)

(1 9,224,977, I 77)

(s,290,263,263)

(1, il 1,017,683)

942,320,325

942,320,32s

38,086,018,493

38,086,01 8,493

I 2,422,187,440

19,261,548,000

5,290,105,368

1.t 12.177.685

(453,674,678)

(4s3,674,678)

(1 08,366,480)

(265,851,823)

(65,684,2 I 3)

(1 3,769, I 62)

48372200394 23,722,165,015

^t 1.. .DO CUOr Ky

Gi6 tr!

(453,674,678) (32,612,351,913) 39,028J38,818

56 cri khi nlngtri ng

56 tIAu nem

Gi6 tri 56 cr6 khA ningtr6 nq

Vay ddi hgn phrti bd ctic bAnfiAn quanVay ddi hgn phdi trd cdc 6chtbc vd cd nhdn khdcVay ddi h4n ngdn hang

Ngdn hdng Bdo ViQt - H|i SAchinh (i)Ngdn hdng TMCP NgoqiThuong ViQt Nam - CN HaiPhdng (ii)Ngdn hdng TMCP TiAn PhongVi€t Nam - CN Hd NAi Gi,Ngdn hdng TMCP Qudn d|i -Sd giao dlch I (iv)

c0ng

121,918,001,91 I

24,844,531 ,i60

74,249,367. I 60

17.633,683,893

5,190,4 t 9,498

121,918,001,911

24,844,531,360

74,249,367,1 60

t 7,6i3,683,893

5, 190,419,498

142,329,1 19,846

31 ,258,939,I 50

83,735,513,960

2 t ,is3,683,96 t

5,980,982,775

142,329,1 19,846

31 ,258,939,150

Ii,7i5,51 3,960

2 t,353,683.961

5,980,982,775

121,918,001,91I 121,918,001,911 142,329,119,846 142,329,119,846

Bdn thufit ninh ruy ld mlt b0 phdn hqp thanh vd phdi &rqc ttgc cilng vdi Bdo cdo tdi chinh hgp nhiit 29

c6ruc rv cd pnhn vfrr'r rAr vi xE'p oO nAr anrDia chi: tdng.7, sri +5 trigu Vi6t Vuong, phuong Bni Thi Xu6n, qu{n Hai Bd Trung, thdnh phti He NOisAo cAo rAr cHiNH ugr NHAI euV 3

Cho nIm tdi chinh t<6t ttrr:c ngdy 31 thing t2 ndm20t6Bin thuy6t minh 86o c6o tiri chinh hqp nh6t (tii5p theo)

T4p <Ioin c6 kh6 ndng tri dugc c6c khoin vay ddi h4n.

Kj,h4n thanh to6n c6c kho6n vay ddi han nhu sau:

rong nq Tir I ntrm tr&t

xuongTrGn I ntrm il6n

5 nlm TrGn 5 nlm

^t r., .so cuor Ky

Ng6n hang 86o ViQt - HQi Sd chinh

Ng6n hdng TMCP Ngo4i ThuongViQtNam - CN H6i PhdngNgdn hang TMCP Ti€n Phong ViQtNam - CN HaNQi

Ngdn hang TMCP Qu6n dQi

c0ng

56 diu nim

NgAn hdng Bao ViCt - HQi Sd chinh

Ngdn hdng TMCP Ngo4i ThuongViQt Nam - CN Hni PhdngNgdn hdng TMCP Ti6n Phong ViQtNam - CN HdNQi

Ngdn hdng TMCP Qudn dQi

c0ng

37,266,718,800

93,5 10,91 5, 160

22,923,789,261

6,302,597,183

160,004,020.404

12,422,t87,440

19,261,548,000

5,290,105,368

1,112,t77,685

38,086,018,493

24,844,s31,360

74,249,367,160

17,633,683,893

5,190,419,498

121,918,001,911

43,769,479,420

109,241,777,960

28,471,578,840

7,476,163,695

188,959,999,915

12,510,540,270

25,506,264,000

7,117,894,879

1,495.180920

46,629,890,069

3 I,258,939,150

83,735,513,960

21,353,683,961

5,980,982,775

142,329,119,846

Chi ti6t s6 ph6t sinh vC c6c kho6n vay ddi h4n nhu sau:

S5 tliu nemS5 ti6n vayph6t sinh

trong ntrm

4,500,000,000

3 1,258,939,150

83,735,5 I 3,960

21,353,683,961

5,980,982,77s

TIng/giim do Kdt chuy6nch6nh lQch tf sang vay vi ng

gi6 ngin hanDO CUO| Ky

2

lI

I

I

L:

Ng6n hdng Bdo ViQt -HQi Sd chinhNgdn hang TMCPNgo4i Thuong ViQtNam - CN Hii PhdngNgdn hang TMCP Ti6nPhong ViCt Nam - CNHaNoiNgdn hdng TMCP Qudnd0i

c0ng

(208,300,350)

(740,030,800)

(191,842,103)

(48,779,667)

(6,206,107,440)

(13,246,r r6,000)

(3,528,157,965)

(74r,783,610)

24,844,531,360

74,249,367,160

17,633,683,893

5,190,419,498

142,329,119,946 4,500,000,000 (1,199,952,920) (23,722,165,015) 121,919,001,911

19. Dgphdng phfli tri ngin h4nDg phdng ng phii tri ngin h4nsau:

56 dAu nam

T[ng do trich l4p

Si5 sri dpng^^ r., .so cuor Ky

li6n quan d6n ti€n Udi ttruong hdng h6ng.

2,648,342,710

2,648,342,710

Chi ti6t ph6t sinh nhu

Bdn thuyit ninh nay ld nQt bQ pfujn hqp thdnh vd phdi dlt.oc dqc citngvdi Bdo aio tii chinh hgp nfuit 30

c6nc w cd pniru vAn rAr vA xEp oO nAr mrDia chi: tAng Z, s6 +S trigu ViQt Vuong, phudng Bii Thi Xu6n, qugn Hai Bi Tnmg, thnnh ph5 He NOisAo cAo r.cJ cHiNH ugr unAr eW 3

Cho nim tAi chinh k6t thric ngiy 3l th6ng 12 ndm20l6Bin thuy6t minh Bdo c6o tli chinh hqp nh6t g6p theo)

20. Qui khen thutrng, phric lqi

55 tIAu nlm Ttrng do trlch tfpttr lgi nhugn C,ni qui trong ki S5 cu5i tcy

Qui khen thu&ng 5,674,613,213 6,534,000,000 (2,885,070,000) 9,323,543,213

QuI HQi ddng quintri 5,447,344,434 4,901,000,000 (4,130,000,000) 6,218,344,434

c0ng 11,121,957,647 11,435,000,000 (7,015,070,000) 15,541,887,647

:'-

()

v

I

1

Aan ttatyiit ninn dy h nAt b0 phdn hqp thanl, vd phai ittrgc tlgc clng vdi Bdo cdo tdi chlnh hW nhdt 3t

c6ne ry cd pnAn vAt rAr vA xEp oO nAr rnDia chi: Ting 7, sO +S trigu ViQt Vuong, phuong Bii Thi Xudn, qudn HaieAo cAo rar crfNn uop NuAr euf :Cho n6m tdi chinh ti5t thric ngdy 3l thing 12 ndm20l6Bin thuy6t minh B6o c6o tiri chinh hgp nh6t (tii5p theo)

Bi Trmg, thdnh phi5 Hn NOi

21. V6n chri sd hitu2lo. Bdng Aai cni6u bi6n ilQng cfia viin chfi sO hicu

Viin g6p cria chris& hii'u

ThaTg du v5ncd ph6n

^2. , .rLO pnleu qul Qui tIAu.tu

phft tri6n

Lgi. nhufln sauthu6 chua phin

ph0i

Lgi ich cO O6ngkh6ng ki6m

so{tc0ng

SO aAu nim tru6c

Lgi nhuQn trong nimtru6cTrich lQp c6c qu!Chia lqi nhu4n ho4ttlQng RCC nitm2074Chia c6 tuc, lqinhuQn

Sii du cu5i nrmtru'fc

SO au AAu nim nay

Nhfn vi5n g6p

Lgi nhufn trong kj,

Trich lflp c6c qu!Chia c6 tuc, lginhu{n

Sii Ou cuiii try

231,962,320,000 58,788,380,922 (2,571,030,000)

(2,571,030,000)

45,931,070,809

36,791,000,000

82,722,070,909

100,252,250,167

166,965,531,053

(45,375,000,000)

(3,648,587,390)

(68,8 17,3 87,000)

149,376,806,830231,962320,000 58,788,380,922

(6,736,041)

434,362,991,898

166,958,795,012

(8,584,000,000)

(3,648,597,390)

(68,817,3 87,000)

(6,736,041) 520,271,812,520

231,962,320,000

231,962320,000

82,722,070,809

49,008,000,000

131,730,070,909

149,376,806,930

97,223,322,006

(60,443,000,000)

(22,939 ,129 ,000)

163,217,999,936

(6,736,041)

8,395,480,000

4,828,856

520,271,812,520

8,395,490,000

97,228,150,862

(1 1,435,000,000)

(22,939,129,000)

58,788,380,922

58,788,380,922 (2,571,030,000)

(2,571,030,000) 8,393,572,815 591,521,314382

Bdn thuy6t minh nay ld mQt bQ phjn hqp thdnh vd phdi itngc tlqc cilng vdi Bdo cdo tdi chinh hqp nfuit

P L -1 ,-rr

)Z

c6r'rc rv cd pniru vflrv rAr vA xEp oO nAr anDia chi: TAng-7, so +s tri6u viQt vuong, phuong Bti rhi Xu6n, qu{n Hai Bd rrung, thnnh ph5 Ha NgieAo cAo rar cuiNs HOp NsAr quf :Cho nim tdi chfnh t6t tntic ngdy 31 thdng t2 ndm20t6Bin thuyiit minh 86o crio tiri chinh hqp ntrdt (ti6p theo)

21b. Cd phi6u

Si5 lu-o. ng cd phitiu <l6ng kf ph6t hinhS5 luqng cd phit5u dd ph6t hdnh

^: ,.: , :- C6 phi€u ph6 thdng- Cd phiiiu uu ddiSti luo. ng c6 phi6u duoc mua lai- CO phieu ph6 th6ng

n1 t,r- LO pnleu uu dat

Sii luong c6 phit5u dang luu hdnh

- C6 phieu ph6 th6ng^:

t.!- LO pnteu tu ctar

23. Cric khoin mgc ngoiri Bing cfln A6i f6 toen

23a. Ngogi tQ cric logi

Dollar My (USD)

Euro (EUR)

Doanh thu hopt dQng khai th6c cingDoanh thu hogt <tQng khai th5c tdu

Doanh thu b6n hdng

c0ng

s6 cu6i ry 56 tIAu nrm23,196,232 23,196,232

23,196,232 23,196,232

23,196,232 23,196,232

257,103

257,103

257,103

257,103

MQnh gi6 cO phitiu tlang luu hdnh: 10.000 VND.

22. Lgi ich c6 A6rrg khdng ki6m soitLgi ich cO dOng thdng ki6m so6t thC hien phAn quy6n loi cria cric c6 tl6ng kh6ng ki6m so6t tronggiri tri tdi sin thuAn cria c6c c6ng ty con. Tinh hinh bi6n dQng lqi ich cta

"-O aOrg tt Ong ki6m sorlt

nhu sau:

Sii cu6i try Sii tlf,u nimSii tliu nam (6,736,041)Lgi nhufn sau thu6 cta cO d6ng kh6ng ki6m so6t 4,828,856V6n g6p cta c6 ddng khdng ki6m so6t 8,395,480,000^a r. , .DO CUOI Ky

22,939,129 22,939,129

22,939,129 22,939,129

(6,736,04t)

_____!Je$z2qq _______refi!,o4tL

sd cudi Icy 56 dAu nem

405,565.20 804,149.99

336.90 46.02

51,559,464,800 91,570,091,379

60,803,512,547 34,969,507,940

529,542,463 738,914,591

112,892,519,810 127,178,513,810

I

It

vI. THONG TIN BO suNG cHo cAc KHoAN MUC TRiNH BAy rRoNG nAo cAo rerQUA HoAT DQNG KINH DoANH HgP NHAT

1. Doanh thu bin hing vir cung c6p dich vgIa. Tdng ttoanh thu

Quf 3 NIm nay Quf 3 Nim truri'c

BAn thuyit minh ruy ld m\t bO phdn hqp thdnh vd phdi dwc ttqc cilng vdi Bdo cdo tdi chinh hqp nfuit JJ

Ib. Doonh thu bdn hdng vd cung clip tllch vlr cho cdc bAn fiOn quanNgodi c6c giao dich v6 b6n hdng vd cung c5p dich vp cho c6c c6ng ty li6n k6t duoc trinh biy othuy6t minh s5 V.2c, T{p dodn cdn phat iintrc6c giao dich v6 ban fiang va cung c6p dich vu choc5c b6n li€n quan kh6ng phii ln cdng ty li6n k6t nhu sau:

c6rrrc ry cd pHAN vdrv rAr vA xEp oO nAr enEia chi:Ting 7, s.i 4s tricu viQt vuong, phucrng Bni rhi Xu6n, qu{n Hai Bd rnmg, thdnh ph6 He NgieAo cAo rAr cHiNH HOp NHAr euf:Cho ndm tdi chinh fiit ttrric ngdy 3l thing 12 nim20t6Bin thuy6t minh 86o c6o thi chinh hg'p nh6t (ti6p theo)

Quf 3 Nim nay Quy 3 NIm trufcCbng ty Cd phin Hdng Hdi MacsDoanh thu cung c5p dlch vg khai th6c th6c tduChi nhdnh COng ty C6 phin Hdng Hdi Macs tgiHdi PhitngDoanh thu cung c6p dich vU khai th6c th6c tdu

Doanh thu cung c6p dich vp khai th6c th6c cingCdng ty CO phfrn TransimexDoanh thu cung c6p dich vu khai th6c th6c tdu

Chi nhrinh COng ty Cd phin Transimex tgi Hd NI,iDoanh thu cung c6p dich vp khai th6c thiic tdu

Doanh thu cung cdp dich vp khai th6c th6c c6ng

COng ty C0 phdn Hdi MinhDoanh thu cung c6p dich vu khai th6c thilc tduCOng ty TNHH VQn tdi vd Dgi lj, VQn tdi Eaphuong thftcDoanh thu cung c6p dich vg khai th6c tdu

Doanh thu cung c6p dfch vg khai th6c c6ng

Chi nhdnh COng ty TNHH VQn tdi vd Egi l! VQn t,fiiDa phwong thtbc tgi H,rti Phbng

Doanh thu cung cdp dich vu khai thdc tiuDoanh thu cung c6p dlch vu khai th6c cingCOng ty CO phin hdng hdi Nam DrongDoanh thu cung c6p dfch vp khai thilc cing

2. Gi{ v5n h}rng binQuy 3 Nim nay Quf 3 NIm trudc

336,818,179

12,545,455

446,786,865

1,456,454,532

222,792,500

29,716,009

1 57,8 1 8,1 83

14,940,113

6,913,090

343,454,545

28,711,010

l,g72,ooo

768,363,636

59,454,543

424,357,910

1,645,999,992

570,384,727

708,636,363

138,791,944

653,429,850

157,022,273

2,922,312,555

5,764,500

Gi6 v6n ho4t <tQng khai th6c c6ng

Gi6 vi5n ho4t clQng khai th6c tdu

Gi6 v6n cria dich vp kh6c

c0ng

Doanh thu hogt ilQng tiri chinh

Lai tiOn gfti c6 kj han

32,863,551,980

48,148,670,713

490,613,422

81,502,836,115

44,381,479,029

26,171,362,382

699,014,377

71,251,855,788

Quf 3 NIm nay Quy 3 NIm trufc2,049,896,496

Bdn thuyiit minh ndy td ndt bp phdn hqp thanh vd phdi drqc doc cilng vdi Bdo cdo tdi chinh hgp nhiit

1,155,730,651

c6nc rv cd pnArv vfln rAr vA xEp oO nnr nuDla chi: TAng 7, sii as tri6u viQt Vuong, phuong Bni rhi Xu6n, qufln Hai Bd rrtmg, thinh ph6 Ha N6ieAo cAo ral cuiNH HOp NHAr quY:Cho ndm tdi chinh tiit ttrric ngdy 3l thdng t2 ndm20t6Bin thuy6t minh B5o c6o thi chinh hqp ntrdt (ti6p theo)

Ldi ti6n grii kh6ng kj han

Ldi ti6n cho vay

LEi chenh lQch t! gi6 ph6t sinhLdi ch6nh lQch fj gi6 do d6nh gi6 lai citc khoin msc ti6ntQ c6 g6c ngo4i tQ

c0ng

Chi phi tiri chinh

Chi phi l6i vayL5 ch6nh lQch tf gi6 ph6t sinh

L6 chdnh lQch f! gi6 do drinh gi6l4i c6c khoin mpc ti€n tCc6 gdc ngoai t0

c0ng

Chi phi quin lf doanh nghiQp

Chi phi cho nhdn vi€n

Chi phi vdt li6u quin l;iChi phi dO airng vdn phdng

Chi phi kh6u hao tdi s6n c6 airnThu6, phi vd lQ phi

Ds phdng phii thu kh6 ddiChi phi dich vU mua ngodi

Cdc chi phi kh6c

c0ng

Thu nhfp khic

Ldi thanh l1f, nhuqng b6n tdi san ci5 dinh-.: . ).. .I len DOt thuong

Thu nh6p khSc

c0ng

7. Chi phi khic

I,5 thantr l;f, nhugng b5n tdi sen ci5 dinh

fhu6 biph4t, bf truy thu

Chi phi kh6c

c0ng

Quy 3 NIm nay Quf 3 Nim trudc

35,002,943

210,196,669

91,058,904

28,819,201

2,414,964,213

41,509,509

220,621,256

563,661,589

190,701,598

2,172,224,603

921,016,748

3,072,098

1,205,730,919

234,721,440

3,160,947,915

924,099,946 4,601,400,274

Quf 2 NIm nay Quy 3 Nim truri,c

3,038,754,495

282,806,621

277,205,472

493,024,969

17,542,000

23,853,861

1 ,7 77 ,ll7 ,6772,068,025,669

4,153,375,046

393,589,940

148,230,126

321,627,026

1,837,000

1,112,023,143

2,322,831,855

7,918,330,764 8,453,514,136

Quy 3 Nim nay Quy 3 NIm tru6c409,090,909

44,200,000

5,722,012

980,832,855 459,012,921

973,8g9,4g;

6,933,361

l

I

I

ry21,617,559

Quy 3 NIm trufc544,758,742

8,605,084

22,900,039

21,617,559

Bdn thuytit minh nay h nAt bd plain hqp thdnh vd phdi dtrqc dgc cilng vdi Bdo cdo tdi chinh hqp nfuit

576,263,865

35

c6nc rv cd pnAn vdn rar vA xE'p oO nAr aruDia chi:

.IAng.z, sii +s tripu viQt vuong, phuong Bii Thi Xu6n, qu{n Hai Bd rnmg, thdnh ph6 He NOi

sAo cAo rAr cHiNH Hgr NHAI euY 3

Cho n6m tdi chinh ki5t thric ngdy 31 thing t2 ndm 2016Bin thuyiit minh 86o c6o thi chinh hqp nh6t (tii5p theo)

7 - .'Lar tren co pnteu

Loi nhupn k6 to6n sau thu6 thu nhip doanh nghiQp, :. -^cua co oong cong ty me

Trich qu! khen thu&ng, phric lgiLoi nhuAn tinh ldi co b6n/suy giim trdn c6 phiiSu

Sti luqng binh qudn gia quy€n cria c6 phiiiu ph6th6ng tlang luu hdnh trong ndm

Lfli co bf,n trGn cO phi6u

CO phiiiu ph6 th6ng dang luu hdnh dAu nImAnh hudng cta ciS phi€u ph6 th6ng mua lpiCd phi6u ph6 th0ng tlang luu hdrnh binh qu0ntrong k)

Ti6n luong, php c6p

c0ng

lb. Giao dlch vd sd dw vdri ctic bln liOn quan khdcC6c b6n li6n quan kh6c vdi T{p ctodn gdim:

Quy 3 Nim nay Quf 3 Nim trudc

25,002,997,065

(2,146,000,000)

22,856,997,065

22,939,129

42,577,763,050

(2,146,000,000)

40,371,763,050

22,939,129

1,760

Sti luqng c6 phi6u phd thOng st dgng AC tinh l5i co binlsuy giim tr6n c6 phi6u dugc tfnh nhu sau:

Quf 3 NIm nay Quf 3 Nim trufc22,939,129

22,939,129

22,939,129

22,939,129

VII. NHITNG THONG TIN KHAC

1. Giao dich vi s5 du vri,i cric bGn li6n quanC6c b€n li6n quan v6i Tfp dodn bao g6m: cdc thinh vi6n quin lli chri chtit, cdc c6 nhdn c6 li€nquan v6i c6c thdnh vi6n quin lf cht chtit vd cdc b6n li6n quan kh6c.

la. Giao dlch vd sd dr vdri cric thdnh vi1n qudn tlt chri chifu vd crtc cd nhAn cti liln quan v6,i cticthdnh viAn qudn lj, chrt ch6tC6c thdnh vi6n quin lf chri chtit g6m: c6c thanh vi6n HQi il6ng quin tr!vi c5c thdnh vi€n Ban <li6uhanh (Ban T6ng Gi6m iltic, kri toSn trudng). Cic c5 nhdn cO tien quan vdi c6c thdnh vi6n quin lychri ch6t li c6c thdnh vi6n mft thirit trong gia <linh c6c thdnh vi6n quan lf chri chtit.

C6ng nq voi cdc thdnh vi€n qudn ly cht) ch& vd cdc cd nhdn cd li€n quan v6i cdc thdnh viAn qudnly cht) chiSt

C6ng ty khOng c6 c6ng ng vdi c6c thdnh vi6n quin lf chri ch5t ve cdc cdnhdn c6 li€n quan v|i cdc,]:,thdnh vi6n quin ly chri chtit.

Thu nhQp cila cdc thdnh vi1n qudn ly chi chiit

\)

,\

t

,/.

.t

Luy k6 tl6nki niy n5m

t. Lfiv k6 a6n cudicuot

Kv nay namnav" truoc

1,926,957,690 1,490,582,736

1,926,857,680

Bdn thuyit minh ruy ld mQt bQ pluin hqp thdnh vd phdi ifuqc doc citng vdi Bdo ctio tdi chinh hqp ntuit

1,490,582,736

36

c6ruc rv cd pnhr,r vfin rnr vA xEp oO nAr anrDia chi: Tdng7, s6 +5 tripu ViQt Vuong, phuong Bni Thi Xudn, qufnsAo cAo rar cuiNn uge NuAr euV:Cho ndm tdi chinh tlit ttrric ngdy 3 I thdng t2n6m 2016Bin thuy6t minh 86o c6o tiri chinh hqp nh6t (i6p theo)

Hai Bi Trtmg, thdnh phi5 He NOi

BGn li6n ouan khdc M6iC6ng ty TNHH Dai lf vd Ti6p vdn HAi AnCdng ty C6 phAn Dlch vp T6ng hoo HAi An

Cdng ty C6 phAn Hdng hii Macs

C6ng ty C6 phAn Hii Minh

Cdng ty CO phAn TransimexC0ng ty Cd phin Diu tu vd Vfln tai Hei HAC6ng ty CO phAn Cung ring vd Dich vU Ky thu6t Hdng hii Cd <tdng lcrn

c6ng ry rNHH van tii vd D4i lf van t6i Da phucrng thric ,]i6+;:UlJ;trot ta thdnh vi6n

cdng ty c6 phAn Hdng Hii Nam Duong Thdnh vi6n chi ctriSt ta thdnh vi6nHDQT cria COng fy

Giao dich voi cdc bAn li1n quan khdcNgodi c6c giao dlch ph6t sinh v6i c6c c6ng ty li6n tet Oa dugc trinh bdy d thuy6t minh sti V.2acfing nhu c6c giao dich vO b6n hdng vir cung c6p dich vu cho c6c b6n li6n quan dra. n Org ph6i ldc6ng ty li6n krit cl6 <lu-o.c trinh bdy 0 thuyi5t minh si5 VI.lb, Tdp <loin cdn ph6t sinh c6c giao dlchkh6c vdi c6c b€n li€n quan kh6c nhu sau:

Liiy k6 tir ttiu nIm tl6n cudi try ,ray

NIm nay NIm trudcCOng ty CA phin Hdng Hii Macs

)...I ra co tuc

Chia lqi nhufln tiuCOng ty CO phdn TransimexChia lqi nhufn tdu

lra co tuc

Phii tri vd cung c6p dich vg khai th6c tdu

COng ty Cd phdn Ddu twvd YQn tdi HAi HACho vay

Thu tiAn cho vay

lra co ruc

Phii tri vA cung c6p dich vp khai thdc tdu

Phii tri vd cung c6p dlch vu khai thSc cingCAng Q CA pndn Cung ttng vd Dlch vU Ki thuQt Hdnghdi

Irra goc vay

Tri c6 tric

Phii tri vd cung c6p dich vs khai th6c tiuCOng ty Ci Pndn Hfii MinhI ra co tuc

COng ty TNHH VQn tdi vd Dgi ljt VQn tdi Da phrongthrbc

I ra co tuc

Chia lqi nhupn tdu

Nhfln chia lai20l5

C6ng ty li6n k€t cria Cdng ty conC6ng ty li6n ktit cria C6ng ty conCO d6ng, thanh vi6n cht chrit li

thdnh vi6n }DQT cria Cdng tyCi5 d6ng, thanh vi6n chri chrit ld

thinh vi6n HDQT cria C6ng tyCd tl6ng lonCd d6ng lon

1,031,250,000

2,102,967,841

8,313,405,995

5,491,250,000

787,437,957

6,000,000,000

6,000,000,000

2,030,000,000

895, I 80,000

447,794,914

300,000,000

1,460,101,000

32,581,500

550,000,000

200,220,000

6,236,149,932

500,000,000

1,031,250,000

1,500,000,000

5,656,250,000

48,686,362

5,000,000,000

7,500,000,000

2,030,000,000

606,350,000

543,753,968

300,000,000

1,460,401,000

96,466,705

550,000,000

200,220,000

1,500,000,000

750,000,000

\o

\

1

Bdn thuyiit minh niry ld mpt bA ph4n hqp thanh vd phdi cfuqc d7c citngvdi Bdo cdo tdi chinh hqp nhdt 37

c6ne rv cd pnAn v[r,r rAr vA xE'p oO nAr er,rDla chi: Tdng7, s6 +5 trigu viQt vuong, phudng Bni rhi Xu6n, qu{n Hai Bd rrung, thdnh phri Ha NgieAo cAo rer csiNH HOp NHAr quf :Cho n5m tdi chinh ti5t tnric ngiy 3l thing 12 ndm 2016Bin thuy6t minh 86o c6o tiri chinh hqp nh6t (tii5p theo)

2a.

COng ty Cd phdn Hdng Hdi Ntm DrongI ra co tuc 866,990,000 866,880,000

178,340,707 ,517 163,390,040,992 I ,448,808,651 343,179,ss7,160

178,340,707,517 163,390,040,992 1,448,808,651 343,179,557,160

75,936,0ss,597 43,465,946,690 102,585,748 I19,504,588,035

(23,350,567,106)

96,154,020,929

10,563,116,473

(3,269,187,419)

3,375,943,309

1,034,140,864

(97,366,392)

(10,532,516,902)

97,228,150,862

Cdng nqvoi cdc bAn h€n quan khdcCdng ng vdi c6c b6n li6n quan kh6c tlugc trinh bdy tai c6c thuyt5t minh s6 V 3,V.4,V.5, V.6, V.13,vl4, v.17, v.19.

Th6ng tin vd bQ phgnTh6ng tjn bQ phfln tlugc trinh bdy theo linh vyc kinh doanh vd khu vuc dia lf. 86o c6o b0 phflnchinh y6u li theo linh vuc kinh doanh dya tr6n co c6u t6 chric vd quAn lf nQi b0 vi h6 thOng 86oc6o tii chinh nQi b0 cria Tdp doin.

Thilng tin vi linh v4rc kinh doanhTfp dodn c6 cilc linh vpc kinh doanh chinh sau:o Linh vgc 0l: Ho4t ctQng khai th6c cingo LTnh vpc 02: Ho4t <lQng khai th6c tdu.

Th6ng tin v6 k6t qui kinh doanh, tdi sin c6 ainn vd ciic tdi sin ddi h4n kh6c vd gi6 tri cic khoin chiphi lcrn kh6ng bing tidn cria b0 phfln theo linh vuc kinh doanh cria Tflp clodn nhu sau:

Ho4t rlQng khai Ho4t rlQng khai Ho4t tlQng c0ngthdc cing thdc tiu khicLay k6 a6n cu6i k) niry nrmnayDoanh thu thuin v,i ban hdng vdcung c6p dlch vq ra b6n ngodiDoanh thu thudn v6 b6n hing vdcung c6p dich vp giiia c6c bQ

ph0n

Tdng doanh thu thudn vi Otinhdng vd cung cdp dich vy

Ki5t qui kinh doanh theo bQ phfn

C6c chi phi kh6ng ph6n b6 theobQ phfnLoi nhu$n tL ho4t tlQng kinhdoanh

Doanh thu ho4t tlQng tdi chinh

Chi phf tii chinhPhAn lSihoflc 16 trong c6ng ty li6nkiitThu nh$p kh6c

Chi phi khdc

Chi phi thuiS thu nh6p doanhnghiQp hiQn.hinhChi phi thu6 thu nhflp doanhnghiQp holn lpiLqi nhu\n sau thud thu nhSpdoanh nghiQp

\?r<,*

I

Bdn thuy* minh nay h mAt bd phdn hqp thdnh vd phdi duqc ctgc cilng vdi Bdo cdo tdi chinh hgp nhiit 38

c6ne rv cd pnhl vAn rAr vA xE'p oO nnr anDla chi: TAng 7, sO +S Trigu ViQt Vuong, phuong Bii Thi Xu6n, qufln Hai Bi Trtmg, thdnh phi5 He NgisAo cAo rlr cniNn HOP NHAr euV :Cho n5m tii chfnh ti5t ttrric ngiy 3l th6ng 12 ndm 2016Bfrn thuy6t minh 86o c6o tiri chinh hqp nh6t (tii5p theo)

Tdng chi phi ild phrit sinh ddmua tdi sdn cd Ainn vd cric tdisdn ddi hgn khdc

Tdng chi phi khdu hao vd philnbd chi phi trd trwirc ddi hgn

Liiy ki6 tl6n cuSi k! niry nImtru6'cDoanh thu thuin vd b6n hdng vicung c6p dich vU ra b6n ngoiriDoanh thu thuAn v6 b6n hdng vdcung c6p dlch vp giiia c6c bQ

ph0n

Tdng doanh thu thuin vi b,inhdng vd cung cdp dlch v1t

K6t qui kinh doanh theo bQ phgn

C6c chi phi kh6ng phdn b6 theob0 ph0n

Lgi nhufln tir hopt tl6ng kinhdoanh

Doanh thu ho4t tlQng tdi chinh

Chi phi tdi chinh

Phan lai hopc 15 trong c6ng ty li6nket

Thu nhflp kh6c

Chi phf kh6c

Chi phi thu6 thu nhfp doanhnghiQp hiQn.hdnhChi phi thu6 thu nhqp doanhnghiQp hoin lpiLqi nhu\n sau thud thu nhppdoanh nghiQp

Tdng chi phi itd phdt sinh itdmus tdi sdn cd ainn vd ctic tdisdn ddi hgn khdc

Tdng chi phi khdu hao vd philnbd chi phi trd trrtirc ddi hgn

12,249,363,1 55 26,386,801,459 38,636,164,613

35,276,428,945 23,374,065,366 58,650,494,311

254,539,496,205 tt7,293,622,838 2,178,730,462 374,011,849,505

254,539,496,205 117,293,622,838 2,1 78,730,462 374,01 1,849,505

127,871,210,584 22,018,412,741 103,574,662 149,993,197,987

(25,010,117,345)

124,983,080,642

9,539,485,209

(10,1 10,958,136)

2,491,316,794

560,997,3ll(4,138,903,581)

(9,534,877,700)

I 13,780,140,52E

6,04 5,179,699 7,424,209,565 13,469,389,263

22,298,717,311 9r885,585,787 32,184,303,098

Bdn thuy& ninh nay ld mAt bA phin hqp thdnh vd phdi ttuqc (tpc citng voi Bdo cdo tdi chinh hqp nfuit 39

c6r,rc ry cd pnhru vAn rAr vA xEp oO nar ar,rDla chi: Ting 7, si5 +S Trigu ViCt Vo*g, phuong Bni Thi Xudn, qudn Hai Bi Trung, thdnh phii Hd NOisAo cAo rer csiNs sqp NHAI euV :Cho ndm tii chinh k6t ttrric ngiy 3l thing 12 ndm 2016Bin thuy6t minh B{o cdo tiri chinh hg'p nhdt (tii5p theo)

Tdi sin vd no phii tri cta b0 phfln theo linh vpc kinh doanh ctia Tfp dodn nhu sau:

Ho4t ilQng khaith6c cing

Ho4t tlQng khaithic tiu

IIo4t ttQngkhric

c0ng

^t t.. .so cuor Ky

Tdi sin trgc ti6p cria bQ phfn

Tdi sin ph6n b6 cho bQ phfln

C6c tii sin khdng phdn b6 theo bQ

ph6n

^tI ong tot son

Nq phii tra trgc tiiSp cria b0 phen

Nq phdi tri ph6n b6 cho b0 phfln

Nq phni tri kh6ng ph6n b6 theobQ phfn

Tdng ng phdi trd

S5 tIAu nem

Tdi sin tryc tiiip cira bQ ph4n.^ .l .

Tdi sAn phdn b6 cho bQ ph4n

C6c tii sin khdng ph6n b6 theo bQ

ph0n

^2I ong lot son

Nq phni tri tryc ti6p cta b0 phdn

Nq ph6i tr6 phdn bi5 cho b0 phan

Nq phii tri kh6ng ph6n b6 theob0 phdn

Tdng nq phii trd

Trin ThiThanh HioNgudi l$p bi6u

349,469,s23,343 351,741,335,770 701,210,859,113

267,188,449,115

968,399,308,228

54,642,615.555 285,930,064,398 340,572,679,953

36,305,313,893

376,877,993,846

382,967,279,501 333,093,558,004 716,060,837,505

204,815,882,796

920,876,720,301

69,227,942,632 284,817,743,226 354,045,685,858

46,559,221,923

400,604,907,7E1

2b. Thilng tin vi khu vryc illa $,Todn bQ hopt <lQng cta Tfp dodn chir ytiu di6n ra tr6n lAnh thd ViQt Nam.

3. C6c Sg kiQn phft sinh sau ngiy k6t thric nim tii phinhKh6ng c6 sg kiQn trgng ytiu ndo ph5t sinh sau ngdy ki5t thirc k! b6o crio y6u cAu phAi didu chinh s5 lieuhoflc cdng b6 tr€n B5o c6o tdi chinh.

4thdng l0 nim 2016

Ph4m Thi Hdng NhungK6 to:in tru0ng

nh CudngT6ng Girlm tl6c

Bdn thuyit minh nay h mAt b0 ph4n hqp thhnh vd phdi duoc dqc cilng t,oi Bdo clro tdi chinh hqp nhiit 40