----------- - ._-----

A a -:.. " ? _

CONG TY CO PHAN IlAI LY HANG HAl VIET NAM. .

, , , ,BAO CAO TAl CHINH

HOPNHAT•

,QUY 1/2016

CONG TY CP f)~1 LV HANG HAl VI~T NAM

Lau 5,s6 12Tan TrilO,P. Tan ru«,QU(in7, Tp.HCM

MST: 0300437898

Milu s6 B 01-DN/HN

(Ban hanh thea TT 20212014ITT-BTCngay 2211212014cua BTC)

BANG CAN DOl KE ToAN HQP NHATT~i ngay31 thang 03Dam 2016

Don vi tlnh: VND

TAl sANMii Thuyet se cu6i quy sed§u nam~ minhso

1 2 3 4 5

A-TAl SAN NGA.N H~N 100 423,336,981,669 376,248,649,378J-Ti@nva cac khoan tuongduoug ti@n 110 V.1 176,774,322,361 184,135,373,8101.Ti~n III 104,674,322,361 114,635,373,810

2. Cac khoan nrong duong ti~n 112 72,100,000,000 69,500,000,000

II-D§u tu· tai chinh ng~n han 120 36,000,000,000 37,000,000,0001. Chung khoan kinh doanh 121 - -2. DV phong giarn gia chimg khoan kinh doanh(*) 122 - -3. D.1unr narn gifr den ngay dao han 123 V.2 36,000,000,000 37,000,000,000

III-Cac khoan phai thu ng~n han 130 199,208,655,230 145,185,536,5441. Phai thu ngan han cua khach hang 131 V.3 155,003,384,561 115,444,223,1622. Tra truce cho nguoi ban ngan han 132 16,510,931,443 2,832,934,162

3. Phai thu n0i be>ngan han 133 - -4. Phai thu thea ti€n de>k€ hoach hop dbng xay dun134 - -5. Phai thu v~ cho yay ngan han 135 - -6. Phai thu ng~n han khac 136 V.4 36,734,956,788 35,948,996,782

7. DV phong phai thu ngan han kho doi (*) 137 V.5 (9,040,617,562) (9,040,617,562)

8. Tai san thieu choxu Iy 139 - -Iv-Hang tAn kho : 140 36,800,000 175,500

1. Hang tbn kho 141 V.6 36,800,000 175,500

2. DV phong giam gia hang tbn kho (*) 149 - -V-Tai san ng~n hl,lD khac 150 11,317,204,078 9,927,563,524

1.Chi phi tra tmac ng~n h~n 151 V.11 1,617,045,420 636,349,773

2. Thu€ GTGT duqc kh~u trir 152 V.14 8,556,102,315 9,071,124,347

3. Thu€ va cac khoan phai thu Nha nuac 153 V.14 1,144,056,343 220,089,404

4. Giao dich mua ban l~i trai phi€u Chfnh phu 154 - -5. Tai san ng~n h~n khac 155 - -

B-TAI SAN DAI H~N 200 234,514,023,201 237,310,280,714

I-Cac khoan phai thu dai hli'n 210 7,964,789,470 7,964,789,470

1. Phai thu dfli h~n cua khach hang 211 V.3 - -2. Tra tmac cho nguai ban dai h~n 212 - -3. V6n kinh doanha dan yi trvc thu(>c 213 - -4. Phai thu n(>ib(>dai h~n 214 - -5. Phai thu y~ cho yay dai h~n 215 - -6. Phai thu dai h~n khac 216 V.4 7,964,789,470 7,964,789,470

7. DV phong phai thu dai h~n kh6 doi (*) 219 - -11-Tai san c6 djnh 220 78,526,453,069 80,569,407,263

1.TSCf) hil'u hinh 221 V.8 58,916,797,949 60,856,925,406

- Nguyen gia 222 135,430,335,233 135,430,335,233

- Gia tri hao mon luy k€ (*) 223 (76,513,537,284) (74,573,409,827)

2. TSCD thue tai chinh 224 - -- Nguyen gia 225

Trang 1/3

=========-=.-==- .=--=-=--========================~==~=====-

TAl SANMli Thuyet SB euBi quy SB d§u narnsa minh

- Gia tr] hao man luy ke(*) 226

3. TSCD vo hlnh 227 V.9 19,609,655,120 19,7I 2,481 ,857

- Nguyen gia 228 22,331,234,828 22,331,234,828

- Gia tr] hao man luy ke(*) 229 (2,72 I ,579,708) (2,618,752,971)

I1I-Blit dQng san d§utu 230 V.I0 48,754,974,211 49,801,071,781

- Nguyen gia 231 74,584,104,356 74,584, I 04,356

- Gia tr] hao man luy ke 232 (25,829, I 30, 145) (24,783,032,575)

IV - Tai sando'dang dai han 240 75,545,490,354 75,533,676,718

I. Chi phi san xuat, kinh doanh d<'Ydangdai han 241 - -2. Chi phi xay dung co ban do dang 242 V.7 75,545,490,354 75,533,676,718

V -D§u tu tai ehinh dai han 250 V.2 21,417,463,841 21,064,185,510

I . Dau nr vao congty con 251 - -2. Dau nr vao cong ty lien doanh, lien ket 252 9,827,674,478 9,474,396,147

3. Dau ur g6p vBnvao don vi khac 253 11,589,789,363 11,589,789,363

4. DV phong dau nr tai chinh dai han(*) 254 - -5. Dau nr nam giuden ngay dao han 255 - -

VI- Tai san dal han khac 260 2,304,852,256 2,377,149,972

1. Chi phi tra tnrcc dai han 261 V.ll 2,304,852,256 2,377,149,972

2. Hi san thuethu nhap hoan lai 262 - -

3. Thiet bi, v:jit nr, phu tung thay thedai han 263 - -

4. Hi san dai han khac 268 - -5. Loi the thuong mai 269 - -

T6NG CONG TAl SAN 270 657,851,004,870 613,558,930,092

NGU6NV6N

C-NQ PHAI TRA 300 315,132,432,012 275,950,189,687

I-Nq ng~n han 310 300,178,741,862 261,002,499,537

I. Phai tra ngiroi ban ng~n h'iln 31 I V.13 95,870,528,368 84,013,518,902

2. Nguai mua tra tit~n tmac ng~n h'iln 312 22,505,136,833 20,226,015,048

3. Thue va cac khoan phai n<)pNha nuac 313 V.14 9,852,199,180 14,395,364,675

4. Phai tra nguai lao d<)ng 314 26,479,623,920 40,746,902,010

5. Chi phi phai tra ng~n h'iln 315 V.15 8,507,860,585 7,526,728,536

6. Phai tra nOi b<)ng&n h'iln 316 - -7. Phai tra thea tien d<)ke hO'ilch hgp d6ng xay dvn317 - -8. Doanh thu chua th\l"c hi~n ng~n h'iln 318 V.17 24,316,146,989 200,000,000

9. Phai tra ng~n h'iln khac 319 V.16 104,700,762,510 87,193,844,581

10. Yay va ng thue tai chinh ng~n h'iln 320 V.12 2,333,081,633 -1I . Dv phong phai tra ng~n h~n 321 - -12. Quy khen thuang, phuc Igi 322 5,613,401,844 6,700,125,785

13. Quy blnh 6n gia 323 - -14. Giao dich mua ban l'ilitrai phieu Chinh phu 324 - -

II-Nq dai h~n 330 14,953,690,150 14,947,690,150

1. Phai tranguai ban dai h~n 331 V.13 - -

2. Nguai mua tra ti€n tmac dai h'iln 332 - -3. Chi phi phai tra dai h'iln 333 V.15 500,000,000 500,000,000

4. Phai tra n<)i b<)v€ v6n kinh doanh 334 - -5. Phai tra n¢i b<)dai h'iln 335 - -6. Doanh thu chua thvc hi~n dai h'iln 336 - -7. Phai tra dai h'iln khac 337 V.16 713,770,150 707,770,150

8. Yay va n<;>,thue tai chinh dai h'iln 338 V.12 13,739,920,000 13,739,920,000

::::::::=:::00437/--CONGlcoPH;

ILV HAN

JIET N,I

~~~

Trang 2/3

TAl SANMa Thuyet

SB cuBi quy SB dAu namsB minh9. Trai phieu chuyen dbi 339 - -

10. cb phieu uu dai 340 - -

II. Thu~ thu nhap hoanlai phai tra 341 - -

12.DI,Tphong phai tra dai han 342 - -

13. Quy phat trien khoa hoc va cong nghe 343 - -D-VON em} s6 mru 400 342,718,572,858 337,608,740,405

1-VBn chu sO-htru 410 342,718,572,858 337,608,740,405I. V6n gop cua chusahuu 411 V.18 116,500,000,000 116,500,000,000

-cs phieu phb thong coquyen bieu quyet 411a 116,500,000,000 116,500,000,000

- cb phieu iru dai 411b - -2. Thang dir vbncb phan 412 - -3. Quyen chonchuyen dbi trai phieu 413 - -4. V6n khac cua chusahiru 414 - -5. cephieu quy (*) 415 - -6. Chenh lechdanh gialai tai san 416 - -7. Chenh lechtY gia h6i doai 417 - -8. Quy .d~unr phattrien 418 V.18 74,261,208,991 74,261,208,9919. Quy h6 tro s~p x~p doanhnghiep 419 - -10. Quy khac thuoc v6n chusahC'ru 420 V.18 12,734,417,453 12,734,417,45311. Loi nhuan sauthue chua phan ph6i 421 V.18 93,094,113,815 87,854,561,665- LNST chua phan ph6ilily k~ d~n cu6i ky tmac 421a 87,854,561,665 38,626,406,914- LNST chua philn ph6i ky nay 421b 5,239,552,150 49,228,154,75112.Ngu6n v6n d~u tuXDCB 422 - -

13. Lqi ich c6 dong khong ki~m soat 429 V.18 46,128,832,599 46,258,552,296

TONG eONG NGUON VON 440 657,851,004,870 613,558,930,092

- -

NgU'(ri I~p bi~u PT. Ban TCKTTp.HCM, ngay31thang 03 niim 2016

T8ng Giam dBc

VO TRUNG THANGNGUYEN LUONG HUY

Trang 3/3

CHiTiEV Mil. s6Thuyet Quy I Liiy k€ tir d§u nlim d~n cu6i quy nay

minh Niim nay Nlim truce Narn nay Nlim trmrc

1 2 3 4 5 6 7

1. Doanh thu ban hang va cung cdp dich vu 01 Vl.l 164,487,145,945 180,713,820,800 164,487,145,945 180,713,820,800

2. Cac khoan giarn trir doanh thu 02 VI. 1 - - - -3. Doanh thu thudn ban hang va cung cap dichV\I (10=01-

10 Vl.l 164,487,145,945 180,713,820,800 164,487,145,945 180,713,820,80003)

4. Gia v6n hang ban 11 Vl.2 143,699,450,638 161,523,298,971 143,699,450,638 161;523,298,971

5. Loi nhuan gop v~ ban hang va cung cap dichV\I (20=10-20 20,787,695,307 19,190,521,829 20,787,695,307 19,190,521,829

11)

6. Doanh thuheat dong tai chinh 21 VI.3 2,717,023,443 1,849,926,719 2,717,023,443 1,849,926,719

7. Chi phi tai chinh 22 V1.4 321,655,174 513,937,513 321,655,174 513,937,513

Trong do: Chi phi liii vay 23 - - - -

8. Ph An 1ai hoac 16trong congty lien ket 24 353,278,331 3,253,400,413 353,278,331 3,253,400,413

9. Chi phi ban hang 25 - - - -

10. Chi phi quan 1ydoanhnghiep 26 VI.7 17,704,194,270 15,883,527,216 17,704,194,270 15,883,527,216

11. Lei nhuan thuantir heatdong kinh doanh [30= 20+(21-30 5,832,147,637 7,896,384,232 5,832,147,637 7,896,384,232

22)+24-(25+26))

12. Thu nhap khac 31 VI.5 314,964,943 38,885,058 314,964,943 38,885,058

13. Chi phi khac 32 Vl.6 349,224 10,101,021 349,224 10,101,021

14. Loi nhuan khac (40=31 - 32) 40 314,615,719 28,784,037 314,615,719 28,784,037

15. T6ng loi nhuan ke toan truce thue (50=30+40) 50 6,146,763,356 7,925,168,269 6,146,763,356 7,925,168,269

16. Chi thue TNDN hien hanh 51 Vl.9 1,036,930,903 1,318,609,411 1,036,930,903 1,318,609,411

17. Chi thue TNDN hoan lai 52 - - - -

18. Loi nhuan sau thue TNDN (60=50-51-52) 60 5,109,832,453 6,606,558,858 5,109,832,453 6,606,558,858

19. Loi nhuan sauthue cong ty me 61 5,239,552,150 6,720,796,770 5,239,552,150 6,720,796,770

20. Lei nhuan sau thue cila c6 dong khong kiem soat 62 (129,719,697) (114,237,912) (129,719,697) (114,237,912)

21. Uii C(J ban tren c6 phieu (0) 70 450 577 450 577

22. Uli suy giam tren c6 phieu (0) 71

NgllOi l~p bi€u

~

rtfjro.,.,~'ng.3~'m201'_ • Giam doc

CONGTY '_"'>'I "?' CO PHAN ~ tzy- "DAll~H' ~~ NA rll

- ~~ P~~/}NGUYEN LUONG HUY VO TRUNG THANG . ~e XVAN TRUNG

CONG TV CP D~I LY HANG HAl VI~T NAMLiiu 5,sa 12 Tan t-s», p, Tall PIIII, QU{i1l 7, Tp.HCMMST : 0300437898

M§u sa B 02-DNffiN(Ban hanh theo TT 202120I-l/TT-BTC

ngay 2211212014cua BTC)

BAo CAO KET QUA HO~T DONG KlNH DOANH HQP NHATQUY I NAM 2016

Danvi tlnh: VND

CONG TV CP D~I LY HANG HAl vrsr NAMLilli 5, s612 rs« trso.P. ra«rs« QII{l1l 7, Tp.HCMMST: 0300437898

MAu s5 B 03-DNIHN(Ban hanh theoIT 202120141TT-BTC

ngay 22112120/~cua BTC)

BAocAo LUU CHUYEN TIEN T:¢ HQP NHA.T(Theo phuong phap trice tiep)

QUY INAM 2016

Danvi tinh: VND

CHi TIEU Miis6Thuyet Loy k~ til"dAunlim d~n cuBiquy nay

minh Nlim nay Nam truce1 2 3 4 5

1-LUU CHUYEN TIEN Til' HO~ T DONG KINH DOANH

I. Ti~n thu tir ban hang, cung clipdichVI,! va doanh thu khac 01 302,567,690,594 311,073,158,167

2. Ti~nchi tra eho nguoi cung cAphang h6a va djch vu 02 (245,708,220,656) (247,034,315,307)

3. Ti~n chi tra eho nguoi laodong 03 (32,138,436,302) (39,876,340,064)

4. Ti~nchi tra liiivay 04 - -

5. Ti~n chi nop thu~thu nhap doanh nghiep 05 (1,293,874,973) (1,189,803,420)

6. Ti~nthu khac tir hoat dong kinh doanh 06 336,083,030,844 435,036,874,234

7. Ti~n chi khac eho hoat dong kinh doanh 07 (368,899,365,575) (409,789,041,287)

LITuchuy€n ti€n thuilntir host dQng kinh doanh 20 (9,389,176,068) 48,220,532,323

- -11-LOU CHUYEN TIEN rtr HO~ T DONG DAUrtr -I. Ti~nchi d~mua sam, XD TSC£)va cac tai san dai han khac 21 (11,813,636) (63,148,969,485)

2. Ti~nthu nr thanh ly, nhuong ban TSCf) cac tai san dai han khac22 - -3. Ti€n chi eho vay,mua cac cong cu no cua dan vi khac 23 (3,000,000,000) (1,500,000,000)

4. Ti~nthu h6i eho yay, ban 1aicac cong no cua dan vi khac 24 9,000,000,000 9,058,448,283

5. Ti~nchi d§.utu gop v6n vao dan vi khae 25 - -6. Ti~n thu h6i d§.utll gop v6n vao dan vi khae 26 - 136,725,937

7. Ti€n thu lai eho yay, e6 tirevii Igi nhu(lnduge ehia 27 1,879,738,531 1,141,685,443

LITucbuy€n ti€n thuh til"ho~t dQngdiiu tIT 30 7,867,924,895 (54,312,109,822)

- -

III- LOU CHUYEN TIEN Til' HO~ T DONG TAl CHiNH - -I. Ti~nthu tir phat himh e6 phi€u, nh~n vbn gop eua CSH 31 - -2. Ti~nchi tra vbn g6p eho cae ehu sa hfru, mua laiebphi€uella

32 - -DN da phil!hilnh

3. Ti~n yay ng~nh:;ln,dilihan nhan duge 33 2,333,081,633 5,381,451,185

4. Ti€n chi tn'!nO'gbc yay 34 - -

5. Ti€n chi tra nO'thue tiliehinh 35 - -

6. C6 tire, 100inhu(inoii tra eho ehu sa hfru 36 (8,155,000,000) -

Lu'Uchuyin ti€n thuh til"ho"t dQngtai chinh 40 (5,821,918,367) 5,381,451,185

- -LITuchuyEn ti~n thuttn trongky 50 (7,343,169,540) (710,126,314)

Ti€n va tITO'ngdU'O'ngti~n dftuky 60 184,135,373,810 216,246,123,176

Anh huang ella thay d6i ty gia hbi doai quy d6i ngo\lit~ 61 (17,881,909) 4,091,686

Ti€n va tITo'ngdu·o....g ti~n cuBiky 70 176,774,322,361 216,246,123,176

Ngu'oi l~p biEu t.Tru'(i'ng Ban TCKT

NGUYEN LUONG HUY VO TRUNG THANG

CONG TV CO PHAN f)~1 LY HANG HAl VI~T NAMDia chi: L~u 5,se 12 Tiin TrflO,P.Tiin Phu, Q.7, TP.HCMBAN THUYET MINH BAo cAo TAl CHiNH CHON LOCCho narn tai chinh k~t thuc ngay 31 thang 12 nam 2016

BAN THUYET MINH BAo cAo TAl CHiNH H<}PNHATQuy I Nam 2016

I. D~C DIEM HO~T DQNG CVA CONG TY

1. Hinh thirc so'hiru vAn Cong ty C6 philn Dai Iy Hang hai Vi~t Nam duoc c6 phanh6a tir Doanh nghiep Nha mroc - Dai Iy Hang hai Viet Namthea Quyet dinh s65099/QD-BGTVT ngay 30 thang 12 narn2005 cua B9 Giao thong V~n tai. Congty hoat dong theaGi~y chung nhan dang ky kinh doanh s6 4103005432 ngay20 thang 10 nam 2006 do S6 K~ hoach vaD~u tu thanh ph6H6 Chi Minh cap, va cac giay chirng nhan di~u chinh.

2. Linh vue kinh doanh Dich vu, thuongmai,

3. Nganh ngh~ kinh doanh : Dai ly, kiern d~m hang h6a; Moi gioi va dich vu hang hai;Dai Iy tau bien va dai Iy hang hai; San xu~t cac loaimi~ngQ~m ky thu~t; V~n tai container b~ng duang b9; Cho thuevan phong; DichVl,l cung (mg tau bien; Xu~t nh~p kh~u, muaban, Q<;tiIy kY gt'ri hang h6a trong va ngoai mrac g6m: h6ach~t phl,lc Vl,l san xu~t (trir h6a ch~t c6 tinh d9C h<;tim<;tnh),hang nong - hai sim; V~n tai hang h6a b&ng Quang b9 vaQuang thuy; B6~ x~p hang h6a; D<;tiI~ ky gt'ri h.ang; V~n Ulida phuang quoc te; DichVl,l lai dat tau bien; Dich Vl,llogistic; Mua ban, cho thue va sua chua container; Kinhdoanh v~n tai bien; Kinh doanh kho bai; Kinh doanh CO's6luu tru du lich: khach s<;tn(khong kinh doanh khach s<;tnt<;titrl,l s6); Dich Vl,l khai thue hai quan.

II. NAM TAl CHiNH, DON VI TIEN T~ sir DVNG TRONG KE ToAN

1. Nlim tai chiohNam tai chinh cua Congty bitt d~u ttr ngay 01 thang 01 va k~t thuc vao ngay 31 thang 12 hangnam.

2. DO'n vi ti~n t~ sir dt.mg troog k~ toaoDan vi ti~n t~ sudl,lng trong k~ toan la D6ng Vi~t Nam (VNO).

III. CHuAN MV'C vA CHE DQ KIt ToAN Ap DVNG

1. Ch~ Ill) k~ toao ap dl}ngCong ty ap dl,lng Ch~ Q9 K~ toan Doanh nghi~p Vi~t Nam QUQ'cban hanh thea Thong tu s6200/2014/TT-BTC ngay 22 thang 12 nam 2014 cua B9 Tai chinh va cac thong tu huang d~n th\Jchi~n chu~n m\Jc va ch~ d9 k~ toan cua B9 Tai chinh.

2. Tuycn bA v~ vi~c tuan thii chu§o m\l'c k~ toan va ch~ Ill) k~ toaoBan Giam d6c dam bao da tuan thu yeu du cua cac chu~n mvc k~ toan va Ch~ d9 K~ toan Doanhnghi~p Vi~t Nam dUQ'c ban hanh thea Thong tu s6200/2014/TT-BTC ngay 22 thang 12 nam

IIPage

CONG TV CO PHAN £)~I LY HANG Hiu VI~T NAMDia chi: L~u 5,se 12, Tan Tnio, P.Tan Phu, Q.7, TP.HCMCho narntai chinh k~t thuc ngay 31 thang 12 nam 2016Ban thuyet minh Bao cao tai chinh (ti~p thea)

2014 cuaBQ Tai chinh cling nhir cacthong tu hirongdan thirc hien chuan mire va chedQ k@toancua BQ Hi chinh trong viec I~p Bao cao tai chinh .

3. Hinh thtrc k~ toan ap dungCong ty sir dung hinh thfrc k@toanchungtir ghi s6.

IV. cAc CHiNH SACH KE ToAN Ap Dl)NG

1. Co' sO-I~p Bao cao tai chinhBao cao tai chinhdiroc I~p tren co sa k@toan don tich (tnr cacthong tin lien quan d@ncac luongtien).

2. Ti~nva tuongduong ti€nTi€n va cac khoanurong dirong ti€n bao g6m ti€n mat, ti€n gui ngfm hang, ti€n dang chuy€n vacac khoim dau tu ng~n hl;ln c6 thai h?n thu h6i ho~c dao hl;lnkhong qua 3 thang k€ tir ngay mua,d~ dang chuy€n d6i thanh mQt lugng ti€n xac dinh cung nhu khong c6 nhi€u rui ro trong vi~cchuy€n d6i thimh ti€n.

3. Hang t6n khoHang t6n kho dugc xac dinh tren cO'sa gia g5c. Gia g5c hang t6n kho bao g6m chi phi mua vacac chi phi lien quan trl,l"cti€p khac phat sinh d@c6 dugc hang t6n khoa dia di@mva trl;lflg thaihi~n tl;li.

Gia g5c hang t6n kho dugc tinh thea phuang phap binh qufm gia quy€n va du9'c h?ch toan theaphuang phap ke khai thuang xuyen.

DJ! phOng giam gia hang t6n kho du9'c ghi nh~n khi gia g5c 16n han gia tri thuan c6 th@thl,l"chi~ndu9'c. Gia tri thuan c6 th@thJ!c hi~n du9'c la gia ban u6c tinh cua hang t6n kho tru chi phi u6ctinh a@ hoan thanh san ph§.m va chi phi u6c tinh can thi€t cho vi~c tieu th\l chUng.

Hmg ho~c giam s5 du dl,l"phong giii.mgia hang tbn kho du9'c ghi nh~n van gia v5n hang ban trongnam.

4. Cae khoan phai thu thu-ong ml.liva phai thu khacCac khoim phai thu thuang m?i va cac khoim phii.i thu khac du9'c ghi nh~n thea h6a dan, chUngill.

DJ! phOng phii.i thu kh6 dbi du9'c I~p cho tUng khoii.n n9' phii.i thu kh6 dbi can cu VaGtu6i n9' quah?n eua cac khoan n9' ho~c dl,l"ki€n muc t6n thilt c6 th€ xay ra, C\lth€ nhu sau:• 85i v6i n9' phai thu qua h?n thanh tOlln:

30% gia tri d5i v6i khoan n9' phai thu qua hl;lntu6 thang d@ndum1 nam.50% gia tri d5i v6i khoan n9' phai thu qua h?n tu 1 nam d€n dum2 nam.70% gia tri d5i v6i khoan n9' phai thu qua hl;lnill2 nam d@ndum3 nam.100%gia tri d5i v6i khoan n9' phai thu qua hl;lntren3 nam.

• B5i v6i ng phai thu chua qua h?n thanh toan nhung kh6 c6 kha nang thu h6i: can cli' van dJ!ki€n muc t6n thih d€ I~p dJ! phong.

Tang ho~c giam s5 du dJ! phbng n9' phii.i thu kh6 dbi du9'c ghi nh~n VaGchi phi quan Iy doanhnghi~p trong nam.

21Page

CONG TV CO PHAN f)~1 LY HANG HAl V1tr NAMDia chi: L~u 5,S6 12,Tan Trao, P.Tan Phu, Q.7, TP.HCMCho namtai chinh k€t thuc ngay 3 1 thang 12 nam 2016Ban thuyet minh Bao cao tai chinh (ti~p theo)

5. Tai san cB djnh huu hinhHi san c6 dinh htru hinh ducc th~ hien thea nguyen gia trir hao monlily k~. Nguyen gia tai sanc6 dinh hihI hinh bao g6m toan b(>cac chi phi rna Congty phai be ra d~ c6 dircc tai san c6 dinhtinh d~n thai diem dira tai san do van trang thai sfu1sang sir dung, Cac chi phi phat sinh sau ghinhan ban diu chi duoc ghi tang nguyen gia tai san c6 dinh n~u cac chi phi nay chac chan lam tangloi ich kinh t~ trong nrong lai do sir dung tai san do. Cac chi phi khong thoa man dieu kien trenduoc ghi nhanngay van chi phi.

Khi tai san c6 dinh htru hinh duoc ban hay thanhly, nguyengia va khau hao lily k~dircc xoa s6va b~t ky khoan lai16 nao phat sinh do vi~c thanh Iy deu dUQ"Ctinh van thu nh~p hay chi phi trongnam.

Hi sa~ c6 dinh ,duQ"ckh~u hao thea phuon~ phap duang thing dl,fatren thai gian hihI dl,lnguactinh. So nam khau hao Cllacac lo~i tai san co dinh nhu sau:Loai tai san c6 dinhNha clra, v~t ki~n trucMay m6c va thi~t biPhuong ti~n v~n tai, truyen d~nThi~t bi, dl,lngCl,lquan Iy

S6nam06-44

0505 - 1103 - 10

6. Taisinthueho~tdOngCong ty lizben cho thueDoanll thu cho thue ho~t d(>ngdUQ"cghi nh~n thea phuong phap duang thing trong su6t thai giancho thue. Chi phi trl,fc ti~p ban diu d~ t~o ra doanh thu cho thue ho~t d(>ngdUQ"cghi nh~n ngayvan chi phi khi phat sinh ho~c phan b6 din van chi phi trong su6t thai h~n cho thue phu hQ'Pv6ivi~c ghi nh~n doanh thu cho thue ho~t d(>ng. I

Cong ty lizben tli thueThue tai san dUQ"cphan lo~i la thue ho~t d(>ngn~u phin Ian rui ro va IQ"iich g~n lien vai quyen s6hCrutai san thu(>cve nguai cho thue. Chi phi thue ho~t d(>ngdUQ"cphan anh van chi phi theaphucrngphap duong thing cho su6t thai h~n thue tai san, khOng phl,lthu(>cvan phucrngthlrc thanhtoan tien thue.

\

~"-,

7. Bfit tJOngsan dAo tITB~t d(>ngsan diu tu la nha kho va san bai thu(>cs6 hihI cua Cong ty dUQ"cSlr dl,lngnhim ml,lcdfeh thu IQ"itll' vi~c cho thue. Nguyen gia cua b~t d(>ngsan diu tu la toan b(>cac chi phi rna Congty phai be ra ho~c gia tri hQ'PIy cua cac khoan dua ra d~ trao d6i nhfun c6 dUQ"cb~t d(>ngsan diutu tinh d~n thai di~m mua ho~c xay d\mg hoan thanh.

Cac chi phi lien quan d~n b~t d(>ngsan diuillph<itsinh sau ghi nh~n ban diu dUQ"cghi nh~n lachi phi trong ky, trll' khi chi phi nay c6 kha nang ch~c ch~n lam cho b~t d(>ngsan diu tu t~o ra IQ"ifeh kinh t~ trong tuong lai nhieu han mtrc ho:;ttd(>ngdUQ"cdanh gia ban diu thi dUQ"cghi tangnguyen gia.

Khi b~t d(>ngsan diu tu dUQ"cban, nguyen gia va kh~u hao lily k~ dUQ"cx6a s6 va b~t ky khoan lai16 nao phat sinh deu dUQ"Ch~ch toan van thu nh~p hay chi phi trong kyo

B~t d(>ngsan diu tu dUQ"ckh~u hao thea phucrngphap duang thing dl,fatren thai gian hihI dl,lnguac tinh. S6 nam kh~u hao cua b~t d(>ngsan diu tu la tll'05 - 20 nam.

31Page

CONG TVCO PHAN f)~1 LY HANG HAl VI~T NAM£>iachi: L~u 5, S6 12, Tan Tnlo, P.Tan Phu,Q.7, TP.HCMCho nam tai chfnhk€t thuc ngay 31 thang 12 narn 2016

Ban thuyet minhBao cao taichinh (tiep theo)

8. Tai san c6dinh vo hlnhHi san c6 dlnh vo hinh duoc th€ hien thea nguyen gia trir hao mon lily k~. Hi san c6 dinh vohinh cua Cong ty bao g6m:

Quy~nsudung ddtQuyen su dung d~t la toan bQcac chi phi thuc t~ Cong ty dll chi ra c6 lien quan tnrc ti~p toi d~t sirdung, bao gom: ti~n chi ra d€ c6 quyen sir dung d~t, chi phi cho d~n bu, giai ph6ng mat bang, sanI~p mat bang, I~ phitnroc ba., Quyensir dung d~t khong xac dinh thai han nen khong tinh khauhao.

Rieng cac quyen sir dung d~t c6 xac dinh thai han su dung se duQ'ckh~u hao trong thai gian sudvng tuong (rng nhu sau:

Ph/mm~mmay tinhPh~n m~m may tinh la toan bl) cac chi phi rna Cong ty dll chi ra tinh d~n thai di€m dua ph~n m~mVaGsu dVng.

9. Chi phi xay dl!ng co'ban do' dangChi phi xay dlJI1gco ban do dang phan anh cac chi phi lien quan tn,rc ti~p d~n vi~c xay dlJI1gnhaxuang va I~pd?t may m6c, thi~t bi chua hoan thanh va chua l~p d?t xong. Cac tai san dang trongqua trinh xay dVng co ban do dang va I~pd?t khong duQ'ctinh kh~u hao.

10. Chi phi di vayChi phi di yay dUQ'cghi nh?n vaG chi phi trongIcy. TruOng hqp chi phi di yay lien quan trlfc ti~pd~n vi~c d~u tu xay dlJI1gho?c san xu~t tai san dO'dang dn c6 ml)t thOi gian du dai (tren12thang) d€ c6 th€ dua VaGsu dVng thea mvc dich dinh tru6c ho?c ban thi chi phi di yay nay duQ'cv6n h6a.

D6i v6i cac khoan v6n yay chung trong d6 c6 su dl,mgcho m\lc dich d~u tu xay dlJI1gho?c sanxu~t tai san dO'dang thi chi phi di yay v6n h6a duQ'cxac dinh theatY l~ v6n h6a d6i v6i chi philily k~ binh quan gia quy~n phat sinh cho vi~c d~u tu xay dlJI1gco ban ho~c san xu~t tai san d6.W Ii; v6n h6a duQ'ctfnh thea ty I~ llli su~t binh quan gia quy~n cua cac khoan vay chua tra trongky, ngo?i trlr cac khoim yay rieng bi~t phl,lcvv cho mvc dich hinh thanh ml)t tai san cv th€.

,,

11. Chi phi tra truo'c dai h~nCong clJ.,dlJ.ng clJ.Cac cong cv, dvng C\ldll dua vaG su dvng duQ'cphan b6 VaGchi phi trong ky thea phuong phapdUO'ngthing v6i thai gian phan b6 khOngqua 2 nam.

Ti€n thue ddt tra trtl'rYCTi~n thue d~t tra tru6c th€ hi~n khoan ti~n thue d~t dll tra cho ph~n d~t C6ngty dang su dVngt?i.Ti~n thue d~t duQ'cphan b6 theathai h?n thue qui dinh tren hQ'pd6ng thue dk

Chiphi sua chuatai san cli dinhChi phi sua chua tai san c6 dinh la toan bl) chi phi thlfc t~ C6ng ty dll chi ra d@sua chua vanphong, nha lam vi~c. Chi phi nay dlIQ'cphan b6 trong thOi gian kh6ng qua 3 nam.

12. Chi phf phai traChi phi phai tn1 duQ'Cghi nh~n dlfa tren cac u6c tinh hqp Iy v~ s6 ti~n phai tra cho cac hang h6a,dich vv da su dVngtrong kY.

41Page

CONG TV CO PHAN f)~1 LY HANG HAl VI~TNAMDia chi: L~u 5,se 12,Tan Trao, P.Tan Phu, Q.7, TP.HCMCho nam tai chfnh k~t thuc ngay 31 thang 12 nam 2016Ban thuy~t minh Bao cao tai chinh (tiep thea)

13. Tro'dp thoi vi~cCong ty phai chi tra tro dp th6i viec cho nguoi lao d9ng lam viec thuong xuyen tai Congty ttl"du12 thang tro len. Mire chi tra tro dp thoi viec bang Ih thang luang cong phu dp luang (neu c6)blnh quan cua sau thang li@nk@trucethai diem thoi viec cho I nam lam viec d6i voi tho; giannguoi lao d9ng lam viec tai Cong ty rna khong tham gia dong bao hiem th~t nghiep.

TrQ'c~p thoi viec duoc ghi nhan vao chi phi quanly doanh nghiep khi chi tra chongiroi lao dong.

14. Nguyen tic chuyen d6i ngoai t~Thong tir s6 200/20 14/TT-BTC ngay 22 thang 12 nam 2014 cua B9 Tai chinh

15. Nguyen tic ghi nh~n doanh thuDoanh thu ban himg hoa, thimh phamDoanh thu ban hang h6a, thanh phfrm dUQ'cghi nh?fi khi ph~n 100 rui [0 va IQ'iich g~n li@nvoivi~c s6 huu cur:g nhu quy@?qm'mly ~ang ~6a, thanh .phfrmd6 du~c chuy~n giao cho n,guo; rnua,va khong con ton t(;liyeu to khong chac chan dang ke lien quan den vi~c thanh toan tien, chi phikern thea ho~c kha nang hang ban bi tni l<:ti.

Doanh tim cung clip djch v{lDoanh thu cung dp dich v\l duQ'cghi nh~n khi kh6ng con nhUng y~u t6 khOngch~c ch~n dang k~lien quan d~n vi~c thanh toan ti@nho~c chi phi kern theo. Tmang hgp dich V\ldUQ'cthlJc hi~ntrong nhi@ukY k~ toan thl doanh thu dUQ'cghi nh?fi can cli vao ty l~ dich V\lhoan thanh t<:tingayk~t thuc nam tai chinh.

Ti€n liiiTi§n liii duQ'cghi nh?n tren co s6 thai gian va liii su~t thl,Ict~ tUng kyo

16. nli san tai chinhPhon IOfJitiJi san tiJi chinhVi~c phan 10(;licac tai san tai chinh nay ph\l thu9c vao ban ch~t va rn\lCdich cua tai sim tai chinhva duQ'cquy~t dinh t(;litho; di~rn ghi nh~n ban d~u. Cac tai san tai chinh cua Congty g6m cacnh6m: cac khoim dftu tu n~m gifr d~n ngay dao h<:tn,cac khoan cho yay va phai thu, tai san taichinh san sang d~ ban.

Cae khocm a6u tu ndmgiu ain ngayaao hr;mCac khoan dftu tu n~m gifr d~n ngay dao h(;lnia cac tai san tai chinh phi phai sinh voi cac khoanthanh toan c6 dinh ho~c c6 th~ xac dinh va c6 ky dao h(;lnc6 dinh rna Cong ty c6 y dinh va c6 khanang gifr d~n ngay dao h(;ln.

Cae khoan eho vay va phQi thuCac khoan cho yay va phai thu la cac tai san tai chinh phi phai sinh v6i cac khoan thanh toan c6dinh ho~c c6 th~ xac dinh va khong duQ'cniem y~t tren thi truang.

Tai san tai ehinh san sang ad banHi san tai chfnh san sang d~ ban la cac tai san tai chinh phi phai sinh duQ'cxac dinh la san sangd~ ban ho~c khong duQ'cphan 10(;liia cac tai san tai chinh ghi nh?n thea gia tri hgp Iy thong quaBao cao k~t qua hO(;ltd9ng kinh doanh, cac khoan dftu tu gifr d~n ngay dao h(;lnho~c cac khoancho vay va phai thu.

51Page

CONG TV CO PHAN f)~I LY HANG HAl VI~T NAMDja chi: L~u 5,se 12, Tan Trao, P.Tan Phu, Q.7, TP.HCMCho nam tai chinh k~t thuc ngay 31 thang 12 nam 2016Ban thuyet minh Bao cao tai chinh (ti~p theo)

Gid tr] ghi s6ban ildu cua tai siin tiii chinhCac tai san tai chlnh duoc ghi nhan tai ngay mua va dung ghi nhan tai ngay ban. Tai thai di@mghi nhan lelndelu,cac tai san tai chinhdircc ghi nhan thea gia g6c cong cac chi phi phat sinh khaclien quan true tiep d~n viec mua, phat hanh tai san tai chinh d6.

17. NQ'phai tra Uti chinh va cong cl}v8n chu scrhfruCac cong cu tai chinh diroc phan loai la no phai tra tai chinh hoac cong cu v6n chu sa hiru taithaidiem ghi nh~n ban deluphil hqp v6'i ban chftt va dinh nghia cua nq phai tra tai chinh va cong Cl,!v6n chu sa hilu.

N(1ph iii trii tiii chinhVi~c phan 10c;licac khoan n9' tai chinh phI,!thuOcvao ban chftt va ml,!cdieh cua khoan n9' tai chfnhva duqc quy~t dinh tc;lithai di@mghi nh~n ban delu. N9' phai tra tai chinh cua Cong ty g6m cackhoan phai tra nguai ban, vay va n9',cac khoan phai tra khac.

T~i thOi di@mghi nh~n lelndelu,tru nq phai tra lien quan d~n thue mua tai chinh, cac khoan n9'phai tra tai chfnh khac du9'c ghi nh~n ban deluthea gia g6c c9ng cac chi phf phat sinh khac lienquan tnlc ti~p d~n n9' phai tra tai chfnh d6.

Congql van chu s{Jhii'uCong Cl,lv6n chu sa hilu la h9'Pd6ng chUng t6 du9'c nhUng Iqi fch con Ic;liv~ tai san cua Cong tysau khi tru di toan bOnghiaVI,!.

18. Bil trir cac congCI} tai chinhCac t<'tisan tai chfnh va n9' phai tra tai chfnh chi du9'c btl tm v6'i nhau va trinh bay gia tri thuelntren Bang can d6i k~ toankhi va chi khi Cong ty:• C6 quy~n hqp phap dS btl tru gia tri d1'lduqc ghi nh~; va• C6 dl,!'dinh thanh toan tren co sa thuelnhoi[lcghi nh~ tai san va thanh toan nq phai tnl cling

mOt thai di@m.

19. Bao do theo bQph~nBOph~n thea 11nhVI,l'Ckinh doanh la mOtphelnco th@xac dinh rieng bi~t tham gia vao qua trinhsan xuftt hoi[lccung cftp san phftm, dichVI,! va co rui ro va Iqi fch kinh t~ khac v6'i cac bO ph~nkinh doanh khac.

B9 pMn thea khu VI,!'Cdia Iy la mOtphelnco th@xac dinh rieng bi~t tham gia vao qua trinh sanxuftt hoi[lccung cftp san phftm, dich Vl,ltrong ph~m vi mOt moi truerng kinh t~ Cl,!th@va co rlii rova Igi ieh kinh t~ khac v6i cac b9 pMn kinh doanh trong cac moi truerngkinh t~ khac.

20. Ben lien quanCac ben du9'c coi la lien quan n~u mOtben c6 kha nang ki@msoat hoi[lcco anh huang dang kS d6iv6'i ben kia trong vi~c ra quy~t dinh cac chfnh sach tai chfnh va hOc;ltdOng. Cac ben ciing du9'cxem la ben lien quan n~u cung chiu Sl,!'ki@msoat chung hay chiu anh huang dang k@chung.

Trong vi~c xem xet m6i quan h~ cua cac ben lien quan, ban chftt cua m6i quanM du9'c chu trQngnhi~u han hinh thfrc phap IY.

Giao dich v6'i cac ben c6 lien quan trong nam du9'c trinh baya thuy~t minh 56VII.2.

61Page

----------=...=_ =..====

CONG TV CO PHAN f)~1 LY HANG HAl VI~TNAMDja chi: L~u5, se 12, Tan Trim, P.Tan Phu, Q.7, TP.HCMCho narn tai chlnh k~tthuc ngay 31 thang 12 narn 2016Ban thuy~t minh Bao cao Hli chinh (tiep thea)

V. THONG TIN BO SUNG CHO cAc KHOAN MUC TRiNH BAY TRONG BANG CANDOl KE ToAN .

1.Ti~nse eu6i guy

Tien matTi~n giri ngan hangOle khoan tirong dirong ti~n

Ci}ng

2,355,031,324102,319,291,03772,100,000,000

176,774,322,361

2. Cac khoan d~u nr Uli ehinha) D~u tir n~m gifr d~n ngay daohan

s6 euBi guyD~u to' n~m gifrd~n ngay dao han Gia gBe Gia tr] ghi s6 Gia g6e

Gia tr]ghis6

- Ti~n gui eo ky handum. 12 thang tai nganhang

Ci}ng

36,000,000,000 36,000,000,000

SBd~u nam2,435,316,777

112,200,057,03369,500,000,000

184,135,373,810

s6 d~u nam

37,000,000,000 37,000,000,000

36,000,000,000 36,000,000,000 37,000,000,000 37,000,000,000

b) D~u to' gop vBn vao don vikhac

- Dim ttr VIlO ding ty lien doanh, lien kitSBeuBi guy

Ty l~ SO'hfru Gia tri

s6 d~unamTyl~sO'

hiru Gia triCongty TNHH China ShippingVi~t NamCi}ng

40% 9,827,674,478---'----'--'---

10,386,084,502

Gia tri phan sa hUueua T~p doan t~i eae eong ty lien k~t, lien doanh nhu sau:G~t~p~n C6~~I~SO' hfru d~u Phftn Jliiho~c nhu~ndli nh~n Cae khoan

nam 16 trong nam trongDam khacCongtyTNHHChina ShippingVi~t Nam 9,474,396,147Ci}ng 9,474,396,147

353,278,331 _

353,278,331==========

- Dau tll' vtlo aO'n vj khtic86 cu6i quy

40% 9,474,396,147---'----'--'---

9,474,396,147

Gia trj philns()' hfru cU6i

guy

9,827,674,478

9,827,674,478

86 d§Unam

86 CP Gia tri86 CP Gia tri9,420,160,000 9,420,160,000DAu illc6phi@u dai h~n

- Ngan hang thuang mf;lic6phdnhilnghai Vi?t Nam' 913.390

T6ng C6ng ty c6phdn Thep Vi?tNam - CTCP2 200.000

DAu illvaa don vi khac

7,400,160,000 913.390

2,020,000,000

2,169,629,363200.000

7,400,160,000

2,020,000,000

2,169,629,363

71Page

CONG TV CO PHAN f)~1 LY HANG HAl VIeT NAMDia chi: L~u 5,86 12, Tan Tnlo, P.Tiin Phil, Q.7, TP.HCMCho narntai chinh ket thuc ngay 31 thang 12 nam 2016Ban thuyet minh Bao do tai chinh (ti€p theo)

86 cU6iquy

86 CP Gill tri86 d§u nam

86 CP Gia triC6ng ty TNHH Yusen Logistics& V(intai Vi?tNam - USD51.000 (51%/C6ng ty TNHH Yusen LogisticsVi?tNam USD4.000 (1%rC6ng tyc6phdn VinalinesLogistics Vi?tNam'Cong ty lien doanh B6ng Sert'

CQng

1,072,836,000 1,072,836,000

63,746,040 63,746,040

50.000 500,000,000533,047,323

50.000 500,000,000533,047,323

11,589,789,363 11,589,789,363

(I)Cong ty CP Dai ly hang hai Viet Nam (VOSA) tien than la Dai ly hang haiViet Nam la c6 d6ng sang l~p Ngan hang hang hai Viet Nam VaGnam 1991.D6ng thai VOSA cling Ia khach hang than thiet cua MSB trong nhieu nam. S5c6 phieu VOSA sa htru la tich lily qua nhieu nam do qua trinh gop von, tangvon bang c6 phieu, chi c6 tire bang c6 phieu.

(2)T6ng c6ng ty c6 phan thep Viet Nam (VNSTEEL) la d5i tac quan trong cuaVOSA a khu V\lCmien B~c. VOSA dil thirc hien cung dp dich vu dai ly vantai cho VNSTEEL trong nhieu nam. Khi VNSTEEL thvc hi~n ban c6 phi~u racong chung l~n d~u (IPO), VOSA dil thvc hi~n d~u gia mua 200.000 c6 phi~ucua VNSTEEL.

(3)Ngay 01/04/2014, C6ng ty c6 ph~n DC;lily Hang hai Vi~t Nam va YusenLogistics (Singapore) Pte. Ltd thanh l~p Cong ty TNHH Yusen Logistics vav~n tai Vi~t Nam v6i v5n di~u l~ 100.000USD,1)' l~ gop v5n cua VOSA la51%. Cong ty hOC;ltd9ng trong cac nnh vvc giao nh~n va kho bili, lam thll Wchai quan, m6i giai, v~n tai duang b9.v.v. Theo Hqp d6ng lien doanh VOSA seduQ'c nh~n khoan phi quan ly c5 dinh hang nam la 40.000USD va khong thamgia quan ly, ki~m soat hOC;ltd9ng hang ngay clla C6ngty TNlffi YusenLogistics va v~n tai Vi~t Nam. D5i vai ph~n lQ'inhu~n clla lien doanh v~n duQ'cchia theo1)' l~ gop v5n cua hai ben.

(4)C6ng ty TNHH Yusen Logistics (Vi~t Nam) (truac day la C6ngty TNHHYusen Logistics Solutions Vi~t Nam): giam do chuy~n nhuqng v5n. Ngay 26thang 3 nam 2014, C6ngty dffchuy~n nhuqng 50% v5n cho d5i tac nuac ngoai1a Yusen Logistics (Singapore) Pte. Ltd. vai s5 ti~n la 500,000.00 USD (tuongduang 10.540.000.000 VND). Til ngay01/04/2014, VOSA chi con giu 1% v5ngop va nh~n lili c5 dinh 5.000USD/nam. Theo hqp d6ng chuy~n nhuqng, Congty se ti~p t\lC duQ'c chia lQ'inhu~n d5i vai s5 du lQ'inhu~n sau thu~ chua phanph5i clla C6ng ty TNlffi Yusen Logistics Solutions (Vi~t Nam) lily k~ d~nngay 31 thang 3 nam 2014 thea15' l~ v5n gop truac thai di~m chuy~n nhuqng(Cong ty c6 ph~n DC;li ly Hang hai Vi~t Nam: 51%, Yusen Logistics(Singapore) Pte. Ltd.: 49%) thea th6ng bao chi a lQ'inhu~n cua C6ngty TNHH

81Page

==============.--=---=..=-- =--=================== ..-.. -

CONG TV CO PHAN f)~l LY HANG HAl VI~TNAMDja chi: L~u 5, S6 12, Tan Tr~tO,P.Tan Phu, Q.7, TP.HCMCho nam Utichinh k~t thuc ngay 31 thang 12 nam 2016Ban thuyet minh Bao cao tai chinh (tiep theo)

Yusen Logistics (Viet Narn) phanky 7 nam (2014-2020), rn6iky VOSA duocnhan s6 ti~n 15,5tY d6ng.

(5)VOSAla c6 dong thanh l~p Cty CP VINALINES LOGISTICS nam 2007.Hang nam c6 nrc thu diroc trung binh 5%. Hien nay Cong ty nay da niern y~ttren san UPCOM voi rna chirng khoan VLG.

(6)f)UQ'C thanh lap nam 1991, Cong Ty Lien Doanh Bong Sen (Cang LOTUS)leidan vi lien doanh d~u tien tai Viet Nam trong linhV\IC khai thac cang bienQuoc t~ gitra Cong ty VIETRANS, VOSA va d6i tac mroc ngoai BLASCO -Ukraine. Tai Cong ty nay, VOSA co von gop 23,705USD voitY l~ v6n gop0,27%. Hang nam, lien doanh d~u chia lai lien doanh d~y duoS6 ti~n lai VOSAthirc nhan khong dang k~ dotY l~gop v6n thap.

3. Phai thu cua khach hang

Cong ty TNHH Naigai Nitto Logistics Vi~tNamEuro Pac Logistics Pte., Ltd

Cvc dl,l'trfr Nha mr6c khu VlJcBong B~cCong ty CP cimg Quang Ninh

Cong ty TNHH Khai thac Ch~ bi~n Khoang san Nui Phao

CN Cong ty TNHH SDV Vi~t Nam

Cong ty TNHH H6a ch~t TAIKO - D\li Hung

MITSUI O.S.K LINES LTD

Cong ty TNHH Sumiso (Vi~t Nam)

Cong ty TNHH DjchV\l v~n chuySn CMULogisticsCong ty TNHH H& FRIENDS GTL Vi~t Nam

NIPPON YUSEN KABUSHIKI KAISHA

Phai thu khach hang khac

CQng

4. Phai thu khaca)Ng~n hliln

s6 cu6i guy s6 afiu nam13,203,685,780

2,507,950,8078,466,417,0001,125,745,561

12,853,762,443421,595,884

2,049,259,731

4,970,878,470

93,474,751

3,440,303,954

2,014,344,197

22,085,258,944

81,770,707,039

13,186,417,987

1,057,298,892

5,567,826,70218,946,868,061

2,009,151,665

2,849,565,084

2,024,591,847

o549,057,803

12,434,671,613

56,818,773,508

155,003,384,561 115,444,223,162

s6 cu6i guy s6 afiu namLai ti~n gu-ico ky h~n dl,l'thuC6 tuc va lQ'inhu?n duQ'cchiaBHXH, BHYT, BHTN

Chi hQ v?n chuy~n, cu6c tau, philUll kho,phi chli'ngtlr, x~p dO',... cho cac hang tauT~m li'ngCam c6, th~ ch~p,kY quy, ky cUQ'CKhoan phai thu khac

CQng

1,239,287,221 2,182,328,8888,934,416,969

91,411,126110,048,953

10,970,643,69915,651,765,1262,683,777,0006,079,434,789

9,471,635,9537,006,823,5142,116,345,0006,146,035,332

36,734,956,788 35,948,996,782

91Page

--_.------~-~--~.-..--.------- ._--

CONG TV CO PHAN f)~ll Y HANG HAl V1~TNAMDia chi: L~u 5, s6 12, Tan Trao, P.Tan Phu,Q.7, TP.HCMCho narn tai chinh k~t thuc ngay 31 thang 12 nam 2016

Ban thuyet minh Bao cao tai ehinh (ti~p theo)

b) Oai han

Cam c6, the chap,ky guy, ky circe

Khoan phai thu khac

CQng

S6 cu6i guy7,964,789,470

S6 diu nam7,964,789,470

7,964,789,470 7,964,789,470

5. NQ'x5uS6 cu8i quj

N hai th Sodon vi da(/ p at u , h IA 'dkh6 doi tnc ,~p I!

phong

S6 d~u nam

NQ'phai thukh6 doi

S6 don vi datrich I~p dl!

phong

- Phai thu khach hang- Phai thu ngan hankhac

CQng

3,648,744,225 3,464,721,927 3,648,744,225 3,464,721,927

5,575,895,635 5,575,895,635 5,575,895,635 5,575,895,635

9,224,639,860 9,040,617,562 9,224,639,860 9,040,617,562 .

6. Hang tAn khos6 cu6iquy

Gili g6c 0\1' phong

S6 d~u nam

Gia g6c 0\1' phong- Chi phi san xuat kinh doanh dodang

- Van phong pham

CQng

36,800,000 175,500

36,800,000 175,500

7. Tai san dO'dang dai han

Chi phi xay dung Trung tamau«hanh scmxudtva kinh doanh tais61 Bin Van DimDu an nha van phong VitamasDu an nha van phong Nha TrangCQng

S3d§u nam

Chi phi phatsinh trong

narn

KSt chuyenvao TSCDtrong nam Giiim khae S3 eu3i quy

75,228,158.489305,518,229

75,228,158,489305,518,229

11 ,813,636 ---"1-'-'1,:..::,8.:...;:13:..:..;,6:..:.3~6

11,813,636====_ ~==== 75,545,490,35475,533,676,718

8. Tang, giam tai san c6 dinh hfru hlnh

Tai sane&dinh Nha ella, v~tPhuO'ng ti~n

Thi~t bi dl,.mgMay moe thi~t bi v~n tai, truy~n CQng

Hu'u hinh ki~n truedfin

el,lquan 19

Nguyen gia

Ngay 1111201686,881,306,160 38,015,819 43,455,336,758 5,055,676,496 135,430,335,233

Ngay 31103/201686,881,306,160 38,015,819 43,455,336,758 5,055,676,496 135,430,335,233

Hao mon luy k~

Ngay 1111201640,322,364,304 38,015,819 30,019,088,073 4,193,941,631 74,573,409,827

- Khdu ha a trang nam

10lPage

===--===========-=--.~.--.."---"-.--"=_"--

CONGTV CO PHAN f)~l LY HANG HAl VI~T NAMDia chi: L~u 5, S6 12, Tan Tnlo, P.Tan Phu, Q.7, TP.HCMCho nam tai chinh k~tthuc ngay 31 thang 12 narn 2016Ban thuy~t minh Bao clio tlti ehinh (ti~p theo)

965,646,685 - 868,948,355 105,532,417 1,940,127,457

Ngay 31103/201641,288,010,989 38,015,819 30,888,036,428 4,299,474,048 76,513,537,284

Gia tr] con Il;li

Ngay 1111201646,558,941,856 - 13,436,248,685 861,734,865 60,856,925,406

Ngay 31103/201645,593,295,171 - 12,567,300,330 756,202,448 58,916,797,949

9. Tang, giam t~i san cB dinh vo hlnh

Tal san cB djnh Quyen ~ll'dung Ph~n m~mCQngve hlnh dat may vi tinh

Nguyen gia

Ngay 11112016 - - 20,346,655,528 1,984,579,300 22,331,234,828

Ngay 31103/201620,346,655,528 1,984,579,300 22,331,234,828

Gia tr] hao mon liiyk~

Ngay 11112016 - - 913,305,563 1,705,447,408 2,618,752,971

- Khdu hao trong ndm - - 56,304,756 46,521,981 102,826,737

Ngay 31103/2016969,610,319 1,751,969,389 2,721,579,708

Gia tr] eon laiNgay 11112016 19,433,349,965 279,131,892 19,712,481,857Ngay 31103/2016 19,377,045,209 232,609,911 19,609,655,120

10. Tang, giambAt di)ng san d~u ttr

B~t dQng san dAu ttl' Nha cira, v~tCQng

ki~n true

Nguyen gili

Ngay 11112016 - - - 74,584,104,356 74,584,104,356

Ngay 31103/2016 - - - 74,584,104,356 74,584,104,356Hao mon luy k~

Ngay 11112016 - - - 24,783,032,575 24,783032,575

- Khdu hao trong nam - - - 1,046,097,570 1,046,097,570

Ngay 31103/2016 - - - 25,829,130,145 25,829,130,145Gia tr] con ll;li

Ngay 11112016 - - - 49,801,071,781 49,801,071,781

Ngay 31103/2016 - - - 48,754,974,211 48,754,974,211

IllPage

------- -_._--_ .._.._-_.=-=-=====._=.._=..=.=.-=....-=...:=.--=...===================

CONG TV CO PHAN f)~I LY HANG HAl VI~TNAMDja chi: L§.u5,se 12, Tiin Trao, P.Tiin Phu, Q.7, TP.HCMCho nam tai chinh k~t thuc ngay 31 thang 12 nam 2016Ban thuyet minh Bao cao tai chinh (ti€p theo)

11. Chi phi tra trutrca) Ng~n han

Chi phi dai Iy v~n tai

Cong cu, dung cu

Chi phi bao hiem

Chi phi thuevan phong, nhakho

Chi phi tra tnroc ngan han khac

CQng

se cu6i guy s6 dAu nam

98,274,277

209,024,545 55,549,367

57,865,142 47,884,104

1,098,189,090 302,727,271

153,692,366 230,189,031

1,617,045,420 636,349,773

s6 cu6i guy s6 dAu narn

340,643,695 554,098,208

1,626,733,842 1,651,357,818

337,474,719 171,693,946

2,304,852,256 2,377,149,972

b) Dai han

Cong cu, dung cu

Ti~n thue diit tra tnroc

Chi phi tra tnroc dai han khac

CQng

12. Yay va ng' thue tai chinh

a) Yay nglin han

Yay ngiroi lao dOng(*)

Cc)ng

s6 dAu Dam

s6 ti~n vayphat sinh trong se ti~n vay da

nam tra trong nam

2,333,081,633

2,333,081,633

s6 cu6i guy2,333,081,633

2,333,081,633

* Khoan vay nguoi lao dOng cong ty tai chi nhanh Northfreight thea Quyet dinh s632/QD-NF ngay 31103/2016 nham phucV\l san xu§.t kinh doanh t~i don vi. Khoim vaynay c6 thai h~n 9 thang, dao h~n ngay31112/2016 va khong chiu Hii.

b) Yay dai h~D

Yay dai hl;l11(Vosa Quang Ninh)(i)

Yay dai hl;l11cac t6 chuc va ca nhan kh,k(ii)

Congty TNHH Luen Wah Trading (HongKong)

Cc)ng

s6 cu6i guy s6 dAu nam

7,000,000,000

6,739,920,000

7,000,000,000

6,739,920,000

6,739,920,000 6,739,920,000

13,739,920,00013,739,920,000

(i) Khoc'm vay tin ch§.p cua can bO cong nhan vien D~i ly Wmg hai Quang Ninh (VosaQuang Ninh) thea hqp d6ng vay s602/DLHH-DQH ngay 01/04/2014 nhim m\lc dichky quy van Ngan hang thtrong m~i c6 ph~n ky thtrang Vi~t Nam - Chi nhanh QuangNinh d~ xin c§.p gi§.y chUng nh~n rna s6 kinh doanh t~m nh~p tai xu§.t hang h6a. Khoanvay nay c6 thai h~n 5 nam, dao h~n ngay01104/2019 va khong chiu lai.

(ii) Khoan vay dai h~n 1.980.000 CNY ttrong dtrang 6,739,920,000 VND tl1 Luen WahTrading Co.,Ltd (Hong Kong) thea hqp d6ng s6 01lLC-HK ngay1010411998.Khoanvay nay c6 thai h~n 25 nam va khong chiu lai.

121Page

--_._ .._-------:..-._._=.=====--=-=-.=...=.-.=.....=..-=.==========--=-==

CONG TV CO PHAN f)~1 LY HANG HAl V1~TNAMDia chi: L~u 5,S6 12, Tan TdlO, P.Tan Phu, Q.7, TP.HCMCho nam tai chinh k~t thuc ngay 31 thang 12 narn 2016Ban thuyet minh Bao cao tai chinh (ti~p theo)

13. Phai tra nguoi ban

s6 eu6i quy

Cang Hai Phong

C6ng Ty TNHH Thirong M?ivsV*n Hi Ti~n B9

C6ng ty CP TM V*n Hi & XNK An Binh

Euro Pac Logistics Pte., Ltd

C6ng ty CP Cang Quang Ninh

C6ng ty TNHH Cang Container Quoc t~ Cai Lan

C6ng ty CP Cang Thai Hung

C6ng ty TNHH MTV Hoa tieu hang hai khuVIJC III

lATA VIETNAM Company Limited

C6ng ty TNHH MTV TCT Tan Cang Sai Gon

Phai tra nha cung dp khac

CQng

2,354,713,5743,946,140,000

1,783,650,0002,024,884,037

5,339,253,390

5,563,612,125

1,051,571,7422,412,854,408

4,332,190,651

14,706,119,381

52,355,539,060

2,534,448,0755,585,383,000

4,186,631,230

623,975,9574,321,481,182

3,548,009,711

2,647,854,685

1,582,037,581

271,986,494

13,429,265,853

45,282,445,134

95,870,528,368 84,013,518,902

14. Thu~va cac khoan phai nQp nha nutrc

Thu~ GTGT hang ban n(\idja 569,631,284 3,860,787,237

Thu~ thunhap doanhnghiep 1,406,294,962 1,036,930,903

Thu~ thu nhap ca nhan 658,356,661 2,502,217,574

Ti~n thue dftt 438,239,000 377,235,551Cac loai thue khac 11,322,842,768 5,295,166,071

CQng 14,395,364,675 13,072,337,336

s6 d~u nams6 phai nQptrong nam

s6 da nQp trongnarn s6 cu6i quy

2,670,546,488 1,759,872,033

1,293,874,973 1,149,350,892

2,285,965,631 874,608,604

438,239,000 377,235,551

10,926,876,739 5,691,132,100

17,615,502,831 9,852,199,180

Trong do cac khoim thue nQPthua dUQ"ctrinh baya chi tieu Thu~ va cac khoim khac phai thu Nha nuacbao g6m:

Thu~GTGTThu~ thu nhi;ipca nhanThu~ khac

CQng

s6 cu6i quy8,556,102,315

100,073,0391,043,983,304

s6 d~unam9,071,124,347

202,269,14917,820,255

9,700,158,658 9,291,213,751

15. Chi phf phai traa) Ng~n h::ln

Chi phf vi;intai thue ngoaiChi phi khac

CQng

b) Dai hl;ln

s6 cu6i quy7,496,237,2131,011,623,372

8,507,860,585

s6 d~u nam5,970,294,9391,556,433,597

7,526,728,536

s6 cu6i quyChi phi khac

CQng500,000,000

s6 d~u nam500,000,000

500,000,000500,000,000

13 I P age

----------. ---:..--:..=-===== .._-__.._._----------- ===========-~_.:_-

CONG TV CO PHAN f)~1 LY HANG HAl VIeT NAMDia chi: L~u 5, S6 12, Tan Trao, P.Tan Phu,Q.7, TP.HCMCho nam tai chinh k~t thuc ngay 31 thang 12 narn 2016

Ban thuyet minhBao cao tai chinh (ti'~p thea)

16. Phaitra khaca) Ng~n han

Bao hiem xa hQi, BHYT, BHTN

Kinh phi cong doanC6 tire phai tra

NMn ky guy ngan han

Phai tra Manuchar Hong Kong Limited

Ole khoan trahQ va ti~n nhan d€ tra h9 cho cachang tau

Ti~n tai khoan ky ngan cua cac hang tau

Gitr hQ ti~n cuaCong ty TNHH SYMS Vi~t Nam

Phai tra khacCQng

S8 cu8i guy837,471,409

1,132,620,241205,724,825

5,799,246,0608,342,091,909

S8 dfiu nam33,500,888

1,176,114,2568,360,724,8254,705,071,7208,342,091,909

73,828,392,32710,237,964,3383,737,387,440

579,863,961

48,189,867,41512,244,568,3203,737,387,440

404,517,808

87,193,844,581104,700,762,510

b) Dili han

Nhan ky guy nglin han

Phai tra khacCQng

S8 cu8i guy713,770,150

S8 dfiu nam707,770,150

713,770,150 707,770,150

17. Doanh thu chuathuc hi~n ng~n han

S8 cu8i guy S8 dfiunam

- Doanh thu daily van tai

- Doanh thu chua thirc hien khac

CQng

24,316,146,989

200,000,000

24,316,146,989 200,000,000

18. V8n chu so' hfrua) Bang d6i chieu bi~n dQng clla v8n chu sO'hu'u

V6n d§u tlr ci!a Quy d§uYIl Quy khac thuoc LQi nhu~,n sauLQi ich c6 ~ong

chi! sO'hu'u phM trien v6n chu ' thuekhong kiem CQng

soatSodll diiu namtru6'c 116,500,000,000 56,397,655,03"9 12,311,461,686 84,208,708,055 46,632,834,823 316,050,659,603

LQi nhu~n trongnam - - 49,228,154,751 (374,282,527) 48,853,872,224

Trich I~pcacquy 17,863,553,952 1,531,161,767 (25,777,301,141) (6,382,585,422)

Chiac6 tUG - - (19,805,000,000) ( 19,805,000,000)

ChiQuy - (1,108,206,000) (1,108,206,000)Sodll cuoi namtruo'c 116,500,000,000 74,261,208,991 12,734,417,453 87,854,561,665 46,258,552,296 337,608,740,405

S6dll d§u namnay 116,500,000,000 74,261,208,991 12,734,417,453 87,854,561,665 46,258,552,296 337,608,740,405

Lqi nhu~n trangnam - - 5,239,552,150 (129,719,697) 5,109,832,453Sodll cuAi namnay 116,500,000,000 74,261,208,991 12,734,417,453 93,094,113,815 46,128,832,599 342,718,572,858

141Page

=_ =__=_ =._=_ =. ========._.=__._...__..o_c_-' . ._

CONG TV CO PHAN f)~1lY HANG HAl VIeT NAMDja chi: Lau 5,se 12, Tan Tr~lO,P.Tan Phu, Q.7, TP.HCMCho nam tai chinh k~t thuc ngay 31 thang 12 narn 2016Ban thuyet minh Bao cao tai chinh (ti~p theo)

* sf> dir Quy khac thuoc vf>n chu 56htru bao g6rn : Quy dir trtr tang vElndi~u I~: 11.650.000.000dva QuydElingoai phat trienkinh doanh: 1.084.417.453d

b) cA phi~u

van c8 phAn dUQ·cduyet vadli phat hanh

sa cuai quy

sa c8 phi~u VND

sa dAunamsa c8 phi~u VND

11,650,000 116,500,000,000 11,650,000 116,500,000,000

sa c8 phi~u dang luu hanh

C6 phieu ph6 thong 11,650,000 116,500,000,000 11,650,000 116,500,000,000

C6 phieu ph6 thong comenh gia la10.000 VND. M6i c6 phieu ph6 thong nrong(rug voi mot phieubieu quyet taicaccuoc hop e6 dong cua Cong ty. Cac e6 dong dtrocnhan e6 tire rna Cong ty cong b5vao tungthai diem.T~t ca e6 phieu ph6 thong d~u co thutI,! uu tien nhu nhau dElivui taisim con l;;tieuaCong ty. Cae quy~nIc;ri eua cae c6 phieu da dugc Cong ty rnua l;;ti d~u bi t;;tm ngimg chotui khi chungduge phat hanh l;;ti.

19. Chi tieu ngo~i bang

Ngo~i t~ caelo~i

- USD-EURO

C{}ng

Cu6i quy D§u nam

2,925,765 2,823,881

2,925,765 2,823,881

151Page

CONG TV CO PHAN f)~1 LY HANG HAl VI~T NAMDja chi: L~u 5,se 12, Tan TrflO,P.Tan Phil, Q.7, TP.HCMCho nam tai chinh k~t thuc ngay 31 thang 12 nam 2016Ban thuyet minh Bao cao tai chinh (tiSp thea)

VI. THONG TIN BO SUNG CHO cAc KHoAN MUC TRINH BAy TRONG BAo cAoKET QuA HO~T D<)NG KINH DOANH .

1.T6ng doanh thu ban hang va cungcftp dich vI}

Nlim nay Nlim truceTiJngdoanh thu 164,487,145,945 180,713,820,800

Doanh thudai ly tau roi 12,827,085,910 11,678,357,669

Doanh thudai ly van tai 89,421,709,129 95,443,245,389

Doanh thudai ly liner 4,812,835,948 6,697,142,024

Doanh thukiem kien 4,474,138,628 4,630,715,486

Doanh thu khongoai quan 4,274,654,248 25,919,857,214

Doanh thutarn nhap taixu~t 4,922,154,716 5,924,720,120

Doanh thu cung dp dich vu tau 4,315,157,330 9,454,631,063

Doanh thu cho thue phirong tien 14,427,921,825 17,386,278,765

Doanh thu cho thue kho, khach san 21,721,001,681 1,664,230,842

Doanh thu dich vu khac 3,290,486,530 1,914,642,228

Cdckhoiin giiim trir doanh thu

Doanh thu thufin 164,487,145,945 180,713,820,800

Chi ti~t doanh thu theo phan loai cua T6ng congty hang hai Vi~t Nam

Nlim nay

TiJngdoanh thu

DT v~n tai va h6 trovan tai

DT cang bien va h6 tro cang bien

Kinh doanhxangdfru

Sua chua tau bien

Cho thue van phong

Doanh thu khac

Cdc khoiin giiim Irir doanh Ihu

Doanh thu thufin

164,487,145,94589,421,709,129

40,857,139,641

21,721,001,681

12,487,295,494

164,487,145,945

2. Gia van hang ban

Nlim nayChi phi nhan vienChi phi v;\it1i~ubao biChi phi kh~u hao tai scinc6 djnhChi phi djch V\l mua ngoaiChi phi khac

C(lng

14,531,701,558865,070,419

2,448,823,283125,061,062,144

792,793,234

143,699,450,638

Nlim trurrc

180,713,820,80095,443,245,389

49,847,125,007

1,664,230,842

33;759,219,562

180,713,820,800

Nlim trU'o'c16,249,235,0471,101,776,6662,404,792,566

141,117,352,459650,142,233

161,523,298,971

161Page

CONG TV CO PHAN f)~l LY HANG HAl VI~T NAMDia chi: L~u 5,sf, 12, Tan Trao, P.Tan Phu, Q.7, TP.HCMCho nam tai ehinh k~t thuc ngay 31 thing 12 nam 2016Ban thuyet minhBao cao talchinh (ti~p theo)

3. Doanh thu hoat dQng tai chinh

Lai tien giri ngan hang

C6 tire, 19i nhuan duoc chia

Lai chenh lech ty gia dil thuc hien

Lai chenh lech ty gia chua thirc hien

Lai chuyen nhirong v6n

CQng

4. Chi phi tai chinh

u; chenh lech1)' gia da thirc hien

L6 chenh lech1)' gia chua thirc hien

Dir phong giam giadau tir tai chinh dai hanChi phi tai chinh khac

CQng

5. Thu nh~p khac

Thu tien nhirong ban, thanh 19 tai san c6 dinh

Cac khoan no khong xac dinhducc chu

Cac khoan thu nhap khac

CQng

6. Chi phi khac

Thu€ bj ph?t, bi truy thu

Cae khoan chi phi khac

CQng

7. Chi phi qUlin Iy doanh nghi~p

Chi phi nhan vien

Chi phi nguyen v~t 1i~u

Chi phi d6 dung van phOng

Chi phi kh~u hao tai san c6 djnh

Thu€, phi, 1~phi

Chi phi dv phOng

Chi phi djch V\l mua ngoai

Chi phi khac

CQng

Nam nay

600,378,577

890,400,000

1,226,244,866

2,717,023,443

Narn nay

307,548,977

14,106,197

321,655,174

Narn nay

300,000,000

14,964,943

314,964,943

Nam n~y

349,224

349,224

Nam nay

6,126,979,798

371,448,318

365,280,759

640,228,481

489,092,392

85,433,500

8,943,154,669

682,576,353

17,704,194,270

Nam truce492,290,848

860,600,000

497,035,871

1,849,926,719

Nam trurrc513,937,513

513,937,513

Nam trurrc

38,885,058

38,885,058

Nam tnro'c6,025,690

4,075,331

10,101,021

Nam tmo-c5,769,346,919

568,479,066

804,754,598

829,934,284

366,667,019

23,572,580

7,101,414,719

419,358,031

15,883,527,216

171Page

------ ..=========.=-=--=.-=.-.= ..-=.-=-=--=.== ---~~=

CONG TV CO PHAN f>J;\1LY HANG HAl VIeT NAMDia chi: L~u 5,S6 12, Tiin Tnlo, P.Tiin Phu, Q.7, TP.HCMCho nam tai chinh k~t thuc ngay 31 thang 12 nam 2016Ban thuyet minh Bao clio tai chinh (ti~p theo)

8. Chi phi sanxu~t kinh doanh theo y~u t6

Chi phi nguyen lieu, v~t lieu

Chi phi nhan cong

Chi phi cong cu dung cu

Chi phi khau hao tai san c6 dinh

Chi phi dich vu mua ngoai

Chi phi khac

CQng

Narn nay Narn truce865,070,419

20,658,681,356

365,280,759

3,089,051,764

134,914,191,023

1,511,369,587

1,670,255,732

22,018,581,966

804,754,598

3,234,726,850

148,609,006,777

1,069,500,264

161,403,644,908 177,406,826,187

9. Chi phi thu~ thu nh~p doanh nghi~p hi~nhanhTheo Luat s632/20 13/QH13 v~ sua d5i b5 sung mot s6 di~u cua Luat thue thu nhap doanh nghiep duocQuoc hQimrocCong hoaxa hQi chu nghTa Vi~t NamkhoaXIII ky hQP thir 5 thong quangay 19 thang 6nam 2013, thu~ su~t thu€ thunhap doanh nghiep pho thong la20% tir ngay 01 thang 01 nam 2016.

Thu€ thu nhapdoanh nghiepphai n(>ptrongky phatsinh tai tung Cong ty trong T~p doan nhu sau:

Nam nay Nam tru-o'C

Cong ty c5 ph~n D<;liIy Hang hai Vi~t Nam 1,036,930,903 1,318,609,411Cong ty c5 ph~n b~t d(>ng san D<;liIy Hang haiVi~tNamC{lng 1,036,930,903 1,318,609,411

VII. NHUNG THONG TIN KHAc

1. NQ' ti~m tang

Tu nam 2003 d€n nam 2008, Chi ilhailh Congty c5 ph~n D<;liIy Hang hai Vi~t Nam - D~i Iy thuangm~i va dich Vl,lhang hai (Vitamas) dakY k€t cac hgp d6ng lam nba phan ph6i cho np doan ManucharNV (trl,l sa t?i Vuang qu6c Bi) va cac cong ty thanh vien cua T~p doan Manuchar d€ thvc hi~n vi~cilh~p khftu va phan ph6i hang h6a t?i Vi~t Nam. Hgp d6ng phan ph6i nay da ch~m d(rt nam 2008.

Trong nam 2010, Manuchar Hong Kong Limited (vi€t t&t la Manuchar) da kh&i ki~n doi Cong ty c5ph~n D~i Iy Hang hai Vi~t Nam phai thanh toan s6 ti~n la 5,965,008.84 USD (bao g6m ng ti~n hanglien quan d€n 33 hgp d6ng mua ban trong nam 2008 la 4,886,233.84 USD va lai phat sinh tu thang 7nam 2008 a€n thang 11 nam 20091a 1,078,775.00 USD) tuang duang 127.531.888.999 VND (quy d5ithea ty gia 21.380 VNDIUSD). Cong ty c5 ph~n D~i Iy Hang hai Vi~t Nam triilh bay r~ng Chi nharlhchi thvc hi~n chuc nang nh~n va giao hang hQ cho Manuchar Hong Kong Limited theo hgp d6ng ilhaphan ph6i. Chi ilhanh da thvc hi~n d~y du cac nghTaVI,l thea hgp d6ng nha phan ph6i gifra hai ben vaChi nhailh chi con phai tra Manuchar s6 ti~n 14,328.40 USD tuang duang 306.341.192 VND (quy d5ithea ty gia 21.380 VND/USD), day la s6 ti~n hang thi€u hl,lt trong qua triilh giao nh~n cua 33 hgp d6ngrna Chi ilhailh phai d~n bu. Do Congty c5 ph§.n D?i Iy Hang hai Vi~t Nam va Manuchar khong th6ngilh~t quan di€m trong phien hoa giai nen hi~n nay V\l ki~n v~n dang ti€p tI,lc t~i Toa sa thftm Toa anilhan dan TP. H6 Chi Minh.

Ngay 17 thang 10 nam 20 11, Cong ty TNHH Manuchar Vi~t Nam ti€p tI,lc gui dan kh&i ki~n len Toa anilhan dan qu~n 1, TP. H6 Chi Minh yeu du C6ng ty c5 ph§.n D~i Iy Hang hai Vi~t Nam phai thanh toans6 ti~n la 89.433.958.452 VND (bao g6m ng ti~n hang lien quan d€n cac hgp d6ng mua ban trong nam2008 la 66.991.729.178 VND va lai phat sinh t~m tinh tu ngay 30 thang 12 nam 2008 d€n ngay 01thang 10 nam 2011 la 22.442.229.274 VND). V\I ki~n nay dugc Toa an nhan dan qu~n 1, TP. H6 ChiMinh thl,lly thea s6 h6 sa th\lly s61279/2011/KTST ngay 29 thang 12 nam 2011 va t~m dinh chi giai

181Page

CONG TV CO PHAN £)~I LY HANG HAl VI~T NAMDia chi: L~u 5, se 12, Tan Trao, P.Tan Phu, Q.7, TP.HCM

Cho narn tai chinh k~t thuc ngay 31 thang 12 narn 2016

Ban thuyet minh Bao cao tai chinh (ti~p theo)

quyet thea Quyet dinh s603/20 12/QDST-KDTM ngay 23 thang 5 nam 2012 do cho k~t qua giai quyetcua Toa kinh t~ Toa an nhan dan TP. H6 Chi Minh.

Ban giam d6c Cong ty cho ring Chi nhanh da thirc hien d~y du cac nghlaV1,I trong hop d6ng duoc kyk~t voi cac nguyen don,ngoai khoanphai tra Ja8.342.091.909VND da duoc ghi nhan trong phai trangan han khac (thuyet minh 16a). Theo thir xac nhan til' lu~t sir cua C6ng ty. Mamuchar Hong Kongtrong thang 02 nam 2016 da giridir thao hoa giai ngoai toa cho Congty, thea do chi yeu cfru Congtythanhtoan s6 tien 8.342.091.909VND. Tai thai di€m phat hanh bao caotai chinh, hai ben v~n dangtrong qua trinh dam phan th6ng nh~t dl,l'thao hoa giai ngoai toa nay.

2. Giao djch vO'icac ben lien quanCac nghi~pV1,l phat sinh trong nam gifra C6ng ty v6'i cac ben lien quan khac nhu sau:

Nam nay Nam tnr6'cT6ng Cong ty hang hiii Vift NamChia c6 tucChi phi thue van phOng phai traTi~n di~n phai tra

4,163,460,000230,400,000

2,690,250230,400,000

3,148,470

Cong ty c6 phOn bitt tl{)ngsiin D{li Ij Hang hiiiViet NamCho thue van phOng t~i s6 3-5-7 Nguy~n Hu~,qu~ 1, TP. H6 Chi Minh 22,950,000 22,950,000

C6ng n9'v6'i cac ben lien quan khac nhu sau:

Cong ng phiii thu

Cong ty c6 phOn Vinalines Nha TrangPhai thu cac khoan thu chih9

S6 cu6i quy

125,410,683 125,410,683 (

Cong ty CP V(in tiii biin Vift Nam (Vosco)Phi cung d.p dichV1,I 108,836,813

Cong ty TNHH MTV v(in tiii viin dlfungVinashinPhi cung d.p dichV1,I 355,340,831 355,340,831

Cong ty CP Vinalines Logistics Vift NamPhi cung C§.pdichV1,l 2,984,499

Cong ty CP tlOittlf Ciing Cdi LanPhi cung d.p dichV1,l 15,396,458

Cong ty TNHH MTV V(in tiii min DongPhi cung d.p dichV1,l 5,660,000

613,629,284 416,221,063

191Page

========- - --------

CONG TV CO PHAN f)~1LY HANG HAl VI~TNAMDia chi: LAu 5, S6 12, Tan Tr1w,P.Tiin Phu, Q.7, TP.HCMCho nam tai chinh k~t thuc ngay 31 thang 12 nam 2016Ban thuyet minh Ban cao ti'ti chinh (tiep thea)

CODg DQ·phai traS8 cu8i guy S8 dfiu Dam

Tang Congty hang hlii Vift NamC6 tire phai traChi phi dich V\I

S6 cu6i guy S8 dAu Dam

2,959,2764,163,460,000

1,093,191

Cong ty TNHH SYMS n«NamGift hQ tien cua Cong ty TNHH SYMS Vi~tNam 3,737,387,440 3,737,387,440

Cong ty c6phlin cling lJiz NdngTi~n cang phi phai tra 28,374,957

Cong ty c6phlin cling Hai PhongTi~n cang phi phai tra 3,911,188,617 2,534,448,075

Cong ry CP Cling Cam RanhTi~n cling phi phai tra 464,051,003

Cong ty CP Cling Nha TrangTi~n cang phi phia tra 171,726,164

8,287,312,500 10,464,763,663

Cac khoan cong no phai thu khong c6 bao dam va se duoc thanh toan bing tien, Khong c6 khoan dirphong phai thu kh6 doi nao diroc l~p eho cac khoan no phai thuillcac ben lien quan.

NgU'()"iI~p bi~u PT. BaD TCKT

NGUYEN LlfONG HUY

20 I P age