bo giro thong van tai ho chu n tong cong ty hang...
TRANSCRIPT
LONG HOA xA HO CHU N Dtic 14p - Tv do -
BO GIRO THONG VAN TAI TONG CONG TY
HANG KHONG VItT NAM - CTCP Ha Nai, ngay thang nam 2017
S61066/TTr-TCTFIK-HDQT
TRiNH
Cac n(ii dung trinh Hai hoi dling co 'long thuimg nien nam 2017 de bieu quyet thong qua tai Hai hoi
Kinh gui: Bai hOi Ong c6 &Ong thuerng nien nam 2017 T6ng cong ty Hang khong Viet Nam - CTCP
116i Ong quan tri T6ng cong ty Hang khong Viet Nam - CTCP kinh trinh Dai h6i ding c6 dOng thuerng nien nam 2017 de xem xet, thao Juan va thong qua
cac not dung sau: 1. Bao cao ket qua san xu'at kinh doanh nam 2016 va cac chi tieu chinh cua
ke hoach san xu'at kinh doanh nam 2017. 2. Bao cao cua HOi d6ng quan tri ve ket qua host Ong nam 2016 va dinh
huang nam 2017. 3. Bao cao dm Ban Kiem soat ve ket qua hoat Ong nam 2016 va dinh
huOng nam 2017. 4. Bao cao tai chinh kiem toan va phuang an phan ph6i lqi nhuan nam 2016.
5. Bao cao tien luong, thu lao cua H6i Ong quan tri, Ban Kiem soat nam
2016 va ke hoach nam 2017; 6. Phuong an tang von dieu 1e chao ban c6 phan cho c6 &mg hie;n hitu trong
nam 2017. (Cac not dung chi tit bac. cao DHDCD trinh bay tai cac Phu lyc dinh kern)
Tran trong kinh truth./.
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1 8 -12- 2011
Hit TICH
am Ngoc Minh
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Vietnam Airlines
NOI DUNG SO 1
Bao cao ket qua san xuat kinh doanh nam 2016 va cac chi Wen chinh cua ke hoach san xuat kinh doanh nam 2017
HOi ang quail tri TOng ding ty Hang khong Viet Nam — CTCP (TCTHK) xin tran tong bao cao Dai hoi deng co oolong thuong nien 2017 ket qua san xuat kinh doanh nam 2016 va cac chi tieu chinh cua ke hoach san xuat kinh doanh nam 2017 nhu sau:
Phan I
KET QUA SAN XUAT KINII DOANH NAM 2016
Nam 2016 d8i vii TCTHK la mot nam co nhieu sir kien quan tong, TCTHK da hoan thanh ding tac trien khai phuang an co phan hoa cong ty me, Tap doan hang khong ANA Holdings Inc chinh thire tra thanh c8 (long chitin lugc nuot ngoai. Ngay 12/7/2016, TCTHK chinh thirc dirge T8 chirc danh gia va xep hang hang khong Anh SkyTrax trao chUng chi cong nhan Hang hang khong 4 sao tieu chuan qu8c te.
I. Moi truirng kinh doanh Wain 2016
Nam 2016, moi truang kinh doanh van tai hang khong nhieu thuan lgi, Viet Nam tiep tvc la diem den an toan, hap dan; thi truang van tai hang khong tier, tvc tang twang dat mix 25,7%, trong do thi truang quik to tang twang 17% so vii 2015 va tang han 9% so vii du bao; thi truong not dia. tang 33% so vii 2015 va dat 100% du bao. Ty gia USD/VND on dinh va gia nhien lieu thap nhat trong 10 nam tra lai day la nhang yeu to thuan lgi cho kinh doanh van tai hang khong.
Tuy nhien, TCTHK cling gap nhang kilo khan that dinh khi cac hang hang khong gia re ngay cang mi rOng hoat dOng ten ca cac duang bay quOc to va not dia. Tren thi trugng not dia, tong tai cung i'rng (ASK) tang 32% so vii 2015, trong khi sue mua chi tang khoang 14% lam cho doanh thu trung binh cua tat ca cac hang skit giam khoang 12%. Tren cac dugng bay qu8c te, cac hang hang khong gia re mi rOng hoat dOng ra khu vvc Dong Bac A, acing Nam A. Thi phan tai cua cac hang nay tang tit 8% nam 2015 len 14% ding gay ap lvc lan ve canh tranh.
1
Vietnam Airlines
Sr qua tai tai cac san bay, dac biet tai san bay Tan San Nhdt lam tang giet bay thgc to so vai ke hoach 2016 dm TCTHK xdp xi 1.392 gia, tang chi phi khoang 188 tY ding.
II. Ket qua san xuit kinh doanh nam 2016
Trong nam 2016, vai sir no lgc cua town he th6ng va cac giai phap dieu hanh chii ding, tich cgc, kip thoi, TCTHK dal dam bao khai thac an town, hieu qua, tang nang sudt lao dOng, dam bao thu nhdp nguefi lao dOng va virgt chi tieu
ke hoach lgi nhudn de ra. Cu the: 1. Hoin thanh va hoin thanh vmit mtic cac chi tieu ke ho#ch
d'Ong co clang 2016 da thong qua
Se; TT
Chi deli Don vi tinh KH
DHDCD thong qua
Time hi§n nam
2016 TH2016/ KH 2016
1 Hanh khach van chuyehn Tri'0 khach 20,07 20,63 102,77
2 Hanh khach luan chuyen TS, khach.km 32,71 32,85 100,42
3 Gh6 cung itng TS, gh6.1cm 41,26 40,63 98,46
4 Hang hoa van chuy'en Nghin tan 241,2 272,1 112,8
5 Doanh thu TS/ d6ng
5.1 Hgp nhAt TS/ ding 77.806 71.642 92,08
5.2 Cong ty me TS7d6ng 62.911 58.389 92,81
Trong dO: Doanh thu van tat HK 7:3. clang 55.629 55.281 99,37
6 Lgi nhuan truck thu TS, ding
6.1 Hgp nhat Ty ding 2.321 2.601 112,06
6.2 Cong ty mg TS/ ding 1.568 1.711 109,12
7 T6ng kinh phi &au tu Ty diing 9.928 8.772 88,4
8 T6ng quy luang TS, dong 2.563 2.706 105,6
9 ROS % 2,51 2,93 116,7
10 ROE % 7,93 15,21 191,8
(Trong tang gia tri thtrc hiOn efau tu. 2016, gia tri clju tu. tau bay bao gam ca 02
tau A350 del tinfc hVOSLB)
Trong nam 2016, TCTHK da thgc hien 138.764 chuye'n bay an toan, vugt 6,4% so vai ke hoach nam. Cac chi tieu hi'eu qua kinh doanh (ROS va ROE) deu vugt ke hoach do lgi nhudn thgc hien cao horn kec hoach. Chi s6 he s6 no phai
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VietnamAirlines
tra/v6n chit sd hitu da &roc cai thien yeti mitt thvc hien 3,91 Ian trong nam 2016 va tot hon so vai ke hoach (KH: 4,14 lan).
2. nip hien ke hoach dau tit nam 2016
2.1. Dal' tur du an
Trong nam 2016, cong tac dau tu cua TCTHK tap trung vao cac du an dau tu tau bay, du an dau tu trang thiet bi phic vv khai thac dOi tau bay the he moi A350, B787, cac du an xay dung co si'Y ha tang nham dap *rig hog &Ong SXKD va nang cao chat luting dich vv cua TCTHK.
T6ng gia tri dau tu nam 2016 thvc hien 7.909,5 ty clang, dat 92% so yeti KH nam, trong do:
- Thvc hien cac Dv an dau ttr tau bay la 7.497,2 ty clang, dat 96,2% so voi KH nam. Nam 2016, TCTHK da. nhan 3 tau B787 (so hint) va 2 tau A350, trong do 02 tau bay A350 da &roc chuyen d6i thvc hien theo hinh thirc SLB.
- Thvc hien cac Dv an dau to trang thiet bi la 324,1 ty d6ng, dat 63,8% so vOi KH dam 2016.
- Thvc hien cac Dv an dal to xay dung la 88,1 ty &Ong, dat 30% so vori KH nam 2016.
2.2 Dau to ra ngoai doanh nghiep
Tinh den 31/12/2016, TCTHK da thvc hien dau tu vao 21 doanh nghiep boat dOng SXKD trong day chuyen van tai hang khong veri tong von dau tu tinh theo menh gia la 6.438,3 ty d6ng; TCTHK da hoan thanh gop von b6 sung vao 4 doanh nghiep voi tong gia tri du kien dat 862,5 ty d6ng, tuong &rang 64,7% ke hoach. Ben canh do, TCTHK tiep tvc thvc hien thoai von theo phe duyet cua Chinh phu, hoan thanh thoai toan bo phan von con lai tai Cong ty CP In hang khong va trien khai thit tic. thoai von tai. Cling ty c6 phan Dich vi Buu chinh Vin thong Sai Gan va Cong ty c6 phan Nhva cao cap Hang khong.
T6ng s6 c6 tirc, lgi nhuan TCTHK dtrgc chia tir ket qua SXKD nam 2016 cUa cac DN la 920,3 ty d6ng, ty suat loi nhuan dugc chia/v6n dau to theo menh gia dat 14,3%.
3. TOng quS, twang, Wang suat lao dOng va thu nh4p ngtrei lao dOng
Trong dam 2016, cong tac quan 13'T lao dOng cua TCTHK &rot thvc hien tot. TCTHK da han the tuyen lao &Ong mOi, thvc hien to chirc lai lao dOng, duy tri on dinh va dieu hanh linh boat lao dOng, chit trong nang cao nang suat, chat luting va hi& qua sir dung ngu'on Luc hien có, thu nhap cua ngtroi lao dOng dugc
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VietnamAirlines
cai thien. TOng so lao dOng tinh den 31/12/2016 la 6.199 nguefi thap hon lao dOng ke hoach (KH: 6.311 ngu6i).
QuST tien luong thtrc hien dm TCTHK nam 2016 thtrc hien theo Dieu 1, Nghi guy& so" 02/NQ-DHDCD ngay 23/5/2016 DHDCD nam 2016 la: 2.706 tSi dOng, vugt 5,6% so vai ke hoach. Tien lucmg binh quan cua nguari lao dOng nam 2016 trong cac linh vt,rc tip tvc tang tit 4,7% den 12,8% so vOi nam 2015, mac du trong nam 2015, tien lucm.g binh quan cua nguoi lao dOng da dugc tang cao tir 12 - 28%.
Nang suit lao dOng theo khach luan chuyen va ghe luan chuyen deu tang ten 13% so vai thuc hien nam truorc.
Chi tieu Dun vi tinh Thtrc hien
2015 Thyc hien
2016 (Y0 so
TH2015 Chi tieu NSLD - Khach luan chuye‘n/LD
- Ghe luan chuy&YLD
Tien Itrung binh quan - Phi c6ng
- Tip vien
- Can 66, CV, NV... (trir HDQT va BUD)
1000 kh.km/LD
1000 gh'e.km/LD
Tr.clong/thang
Tr.d6ng/thang
Tr.d6ng/thang
4.155
5.185
110,1
23,0
17,2
4.717
5.861
115,3
25,5
19,4
113,5%
113,0%
104,7%
110,9%
112,8%
III. Iloan thanh cac chirong trinh, nhqm vu Ian trong nam 2016
TCTHK dal hoan thanh xuat sac nhiem vu san xuat kinh doanh, dat/vugt hau het cac chi tieu dugc DHDCD giao va trien khai thtrc hien thanh cong cac chucmg trinh, muc tieu trong tam:
- Bao dam tuyet ai an toan, an ninh trong tat ca cac- hog &Ong san xuat, kinh doanh, dac biet la an toan hang khong vai 138,4 nghin chuyen bay an toan, van chuyen 20,63 trieu lugt khach va 272 nghin tan hang hem.
- Trien khai thanh cong chuong trinh nang cap chat ltrong dich vu dat tieu chuan 4 sao, dugc khach hang trong nu& lan quOc to danh gia cao.
- Phi hop \Teri WA trien khai tot chuang trinh throng hieu kep (dual brand), tao ra chu6i san pham dap ung nhu cau da ding &la khach hang. Qua do, gop phan tao the vung chic cho Vietnam Airlines va WA teen thi truerng not dia., tiep tuc gifr -yang vi tri dan,dau thi phan van chuyen trong nuoc trong bOi canh canh tranh ngay cang gay gat nhu hien nay.
- Hoan thanh co ban ke hoach thodi von theo De an tai co. cau TCT HKVN giai doan 2012-2015 (Thu tuang Chinh phu phe duyet tai Quyet dinh
4
Vietnam Airlines`"t-3'
172/QD-TTg ngay 16/1/2013) de tap trung phat trien nganh nghe kinh doanh chinh theo chi dap dm Thu tuOng Chinh phit va BO GTVT.
- Hoan tact qua trinh lira ch9n Nha dau to chitin lugc ANA Holdings Inc va to chirc ban giao von tir doanh nghiep Nha nuac sang cong ty co phan, &rib dau sir ket thuc dm qua trinh co phan h6a Vietnam Airlines.
- Kip thbi c6 bien phap ling ph6, khac phvc hieu qua khi xay ra sir c6 an ninh mpg ngay 29-30/7/2016, dam bao an toan he thOng va chat luting dich vv.
- Dang ky giao dich co phieu cila Vietnam Airlines teen San GDCK Ha
Ni.O Ngay 03/01/2017 co phieu da chinh thirc giao dich ngay dau lien, dua VNA tra thanh cong ty dai chUng c6 gia tri von h6a top dau thi tnrong.
- Trien khai thanh cong phuang an ban va thue lai (Sale and Lease Back) 03 tau bay A350 theo chit twang da dugc DHDCD thong qua.
- Thanh lap to chirc An ninh thong tin, thanh lap Chi nhanh Vietnam
Airlines - Trung tam Bong Sen yang.
IV. Hot d(ing xi hi)i va trach nhiem voi cong ding
Trong nam 2016, TCTHK da to chuc nhieu hoat dOng thiet thvc, mang nghia chinh tri, xa hOi to km cling nhu the hien sr quan tam, chiu trung vao cac boat dOng trach nhiem cong di5ng nhu: tai trg cho cac sr kien quOc,gia, van Ma,
xahOi, gido chic, the thao, dac bit la cac hoat dOng cong dOng nham nham g6p phan chia se, giap do va ho trg nhang ngu'ai kem may man vu9t qua kilo khan, dem lai nhang gia tri tot dep han trong cuOc song.
Nam 2016, TCTHK da dOng gOp xay dung cac quy "HO' trg xa hOi", "Vi ngu6i ngheo", "Tam long yang", "Bao trg tre em", "Chat dOc mau da cam", xay dung nha tinh nghia, nhan nuoi va phvng duong su& d?yi cac me Viet Nam anh hung, ling 110 xay dung cac cong trinh phfic lgi, to chuc chuyen bay ciru trg, ling ho cho dong bao cac tinh bi thien tai lu lvt... voi tong so tien la 17,46 ty dtmg.
TCTHK da phi h9p voi Quy Airbus (Phap) a van chuyen mien phi 3 tan
trang thiet bi y to bao gum 25 bO may 19c than nhan tao (thang 9/2015), 31 may 19c than va cac thiet bi y to (3/2017) de trao tang cho Benh Vien Than Ha NOi, dem lai ca hOi chira benh tot han cho benh nhan mac benh than, gop phan bao ve suc khOe cho ngueri dan Viet Nam.
V. PhAn thuirng, danh hieu
\Teri nhfing ket qua da slat dugc trong nam 2016 teen cac m4t boat &Ong, TCTHK da vinh du don nhan cac danh hieu va phan thuong cao quY:
• ChUng chi "Hang hang Ichong quOc to 4 sao" theo tieu chuan cua
SKYTRAX.
s
I y IET p
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Vietnam Airlines
• Top 3 Hang hang khong tin b6 nhAt th6 gioi do SKYTRAX cianh gia.
• "Hang hang khong dAn &Au chau Ave khoang dich vg Ph6 thOng" va "Hang hang khOng dan dA.0 chau A v'e ban sac van Ma" do World Travel Awards trao tang.
• Danh sach "Hang hang khong co thik he khoang Thrang gia nhat teen d6i tau bay mai Boeing 787-9 Dreamliner va Airbus A350-900 XWB" do Tap chi Global Traveler Trung Qu6c binh chon.
• "Hang hang killing xuat sac nhat cua nam - khu vvc Dong Ducmg" tai Hoi chg Du lich Qu6c to TP.HCM - ITE 2016.
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VietnamAirlines,'*4:)
PhAn 2
KE HOACH SAN XUAT KINH DOANH NAM 2017
I. Dv bao mai trtrimg kinh doanh nam 2017 1.1 Thufin Kinh to vi mo trong ntrOc dugc du bao tier) tic tang truing on dinh yen t6c
dO tang truang GDP la 6,2 - 6,3% so vOi nam 2016. Thi trtrOng hang khong du bao tiep tvc tang truing cao, tong thi truerng khach queic to du kien dat 23,6 trieu khach, tang 14,7%, tong thi tnrOng khach nOi dia du kien dat 31,6 trieu khach, tang 12,1% so vOi nam 2016.
1.2 Thach thew. Nen kinh to Viet Nam van tiem L rui ro, cac bien dOng ve gia nhien lieu,
tST gia cac d6ng ngoai to van tier) tic dien bin kho luting, trong khi d6, tinh hinh canh tranh tier) tic 1(116C liet.
T6ng tai cung frng n6i Ilia Warn 2017 du kien la 40,6 trieu ghe, tang 17% so vOi nam 2016. Tuy nhien, tong sire mua thi truang du kien chi tang truing khoang 9,5%, din tai thu suit binh quan (RASK) toan thi tnremg du bao giam 5% so 2016 va chi bang 78% so vii 2015.
Tren cac throng bay qu6c t6, canh tranh tiep tic gia tang khi cac hang hang khong gia re tang cung khai thac cac duong bay di/den Viet Nam trong khu vvc DOng Bac A/Dong Nam A. Tai khu vvc Chau Au, VN tier) tvc chiu sv canh tranh manh me dm cac hang bay -yang, dac biet la cac hang Trung Dong.
San bay Nei Bai (HAN) va Tan San NhAt (SGN) du kien dugc dua vao sera chfra cu6i Warn 2017, gioi han khai that c6 the bi giam chi con khoang 70% so vai hien tai (HAN tir 35 chuyen/ giO xu6ng 22-24 chuyen/gio.; SGN tir 40-42 chuyen/giO xu6ng con 28-30 chuyen/gio). Cac hang du kien phai dieu chinh giam t6i thieu 15% ding s6 chuyen bay di/den SGN trong gia bay ngay.
II. Muc tieu ke hoach sin xuat kinh doanh nam 2017 Trong nam 2017, TCTHK tiep tic thvc hien phtrong cham "Thay diii va
tang tic thay
Tren co so du bao tinh hinh kinh to vi mo trong va ngoai ntrac, xu huang phat trien nganh, dinh htramg chin lugc dm Vietnam Airlines, cac hoat dOng va mvc tieu trgng tam trong nam 2017 nhu sau:
1. Khai thac hi'eu qua cac dOi tau bay chil ltrc A350, A321, B787. Tiep tic don gian h6a cau truc, s6 luting chung loci tau bay theo 1'6 trinh da dugc phe duyet: thvc hien viec ban (phase out) 4 tau B777, tra cac tau A330 het han thue;
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VietnarnAirlines.:4:j
Sale & Lease Back mot s6 tau bay A350 va B787-9 nh4ri trong nam 2017 de cai thien he s6 nolv6n chu soy hitu.
2. Nang cao hieu qua khai thac doi \raj toan rn4ng va tirng &rang bay de dam bao hieu qua hot &Ong kinh doanh v4n tai hang khong. Doi vai cac duang bay khong co hieu qua, nghien cfru,dieu chinh tan suat, may bay, xay Ong cac giai phap ban va thuang m4i nham nang cao hieu qua khai
3. Timg buck dux hien nang doanh thu binh quan cac &Jong bay nOi dia va quOc to phii hop vai chat 'tong dich vi 4 sao. Tap trung ngusiin ltrc nam giu thi phan tai cac phan thi khach hang mkic tieu va thi true.% tong diem có hieu qua, d4c biet tru tien khai tilde cac throng bay trtic HAN-SGN, HAN/SGN-DAD.
4. Quan tri chi phi hieu qua vai mtic tieu tiet giam chi phi binh quan tren mot don vi san luong.
5. Tie', tic tang nang suat lao d'Ong, dam bao thu nh4p cho ngtrai lao dOng.
6. Trien khai phirang an tang von dieu le chap ban co phan cho c6 dOng hieu hal nham gia tang ngu6n von cha so hitu dm Vietnam Airlines, b6 sung &mg tien va giam tS, le von vay.
HI. Ke hovh dOi bay va dinh htromg san pham 2017
1. Kt ho#ch dOi bay
Nam 2017, TCTHK di; kien khai thac trung binh 91,2 tau bay, tang 4,9 tau so \Teri nam 2016. TCTHK tiep tic thgc hien chuyen doi ca cau dOi bay than rOng: ban 04 tau B777, dung khai thac va tra 03 tau A330, ban va thue lqi 04 tau A350 va 01 tau B787.
2. Dinh huirng san phAm 2017
+ Qu'Jc ti:
- Ma &rang bay mai to Ha NOi teri Sydney tir 28/3/2017 vai tan suat 3 chuyen/tuan.
- Ngirng khai tilde ten cac &rang bay to Tp HCM di/den Moscow, Da Nang - Bangkok, Da Nang - Siem Reap tir thang 4/2017.
- Tang tan suat, hoan thien san pham mot s6 duang bay di/den Nhat Ban, Trung QuOc, Myanmar, Campuchia.
+ Noi dia:
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Vietnam Airlines
Tang truing qui mO san xuat mirc dO hgp ly nham duy tri vi th6 va dam bao hieu qua kinh doanh, phu hop vii KH 5 nam da dirge BO GTVT phe duyet.
TCTHK tru tien phan bo ngu6n luc tren cac doing bay truc, du lich trong diem, tri6n khai san phAm khung gi6 Op, phoi hap san pham lich bay, mang bay vai
JPA, dam bao not chuy6n thuan tien cho hanh khach.
IV. Cfic chi tieu Ice ho#ch nam 2017 1. Cfic chi tieu chinh.
So TT
Chi tieu Dan vi tinh KH 2017
TH 2016
%
KH/TH
1 Hanh khach van chuyen TriO khach 22,55 20,63 109,3
2 Hanh khach luan chuy6n TS/ khach.km 35,80 32,85 109,0
3 Hang He van chuy6n Nghin tan 296,79 270,59 109,7
4 Hang Ma luan chuy6n 1000 ta'n.km 839.834 749.852 112,0
5 Doanh thu TS/ ding
5.1 Hop nhAt TS/ dung 87.900 71.642 122,7
5.2 Cong ty me Ty ding 66.872 58.389 114,5
Trong do: Doanh thu van tai HK Ty cling 61.993 55.281 112,1
6 Lgi nhuan tilt& thu Ty cling
6.1 Hop nha't Ty dong 1.638 2.601 63,0
6.2 Cong ty me Ts/ cling 1.256 1.711 73,4
7 Lgi nhuan sau thu Ty ding
7.1 Hop nhAt Ty ding 1.338 2.105 63,6
7.2 Cong ty me TS/ ding 1.256 1.703 73,8
8 T'ng kinh phi Mu to Ty citing 2.925,6 8.772 33,4
2. Lao ding va QuS, tien luting K" hog.ch lao cling cua TOng cong ty an 31/12/2017 la 6.273 nguai, tang
74 nguai so vOi 31/12/2016, Wang irng 1,2% trong do Phi ding tang 76 nguai, lao ding CMNV giam 2 nguai. Tuy nhien, lao ding sir dung binh quan dam 2017 la 6.137 nguai, giam 16 nguai so vii sir dung binh quan nam 2016.
Quy tien luting k6' hoch cua TOng cong ty nam 2017 la 2.401,7 ty ding, giam 304,3 ty ding so thuc hien 2016 do lgi nhuan k" hog.ch giam. Cac chi tieu
ve nang su'At lao ding va tien luting binh quan tiep tuc tang truing so 2016.
3. K6 hoach dau to nam 2017
3.1. Dail to du. an
9
etna Airl i nes
Ke hoach (tau tu 2017 dm TCTHK g6m 100 du an vii ding kinh phi phi din tu 2.925,6 tSi d6ng, twang throng 36,5% so vii thus hien 2016. Trong do:
- Diu to tau bay: 2.111,8 tSf; chiam tST tong 72% kinh phi dau tu nam 2017; bang 28,2% so vii thus hien nam 2016.
- Dau tu trang thiat 94,8 tST diing; chiam tS, trong 3,2% kinh phi dal tu nam 2017; bang 107,6% so vii thus hien nam 2016.
- Dau tu xay dung: 469,0 tST &rig; chiem tST tong 16,3% kinh phi dau to nam 2017; bang 144,7% so vii thus hien dau to nam 2016.
- Du phOng thus hien dau tu: 250,0 tST demg, chiam -CS/ tong 8,5% kinh phi dau to nam 2017.
3.2. Dau tu. ra ngoai doanh ngh4p
tOng von dau to ra ngoai doanh nghiep cila TCTHK theo ke hoach nam 2017 la 1.099,9 tS, d6ng (bao g6m 50 tST d6ng du phong), Wang duang 127,5% so yen thus hien 2016. Cac khoan dau tu chit yeu vao doanh nghiep van tai hang khong va cac doanh nghiep thuOc day chuyan van tai hang khong.
T6ng s6 c6 tue TCTHK du kin dirge chia tir kat qua SXKD nam 2017 cua cac doanh nghiep la 863,4 tST dong, ty suit lgi nhuan dirge chia/von dau tu theo menh gia la 11,5%.
V. Cfic giai phap thyc hien ke ho#ch nam 2017
1. Dam bao tuyet d6i an toan, an ninh trong float demg khai thac bay.
2. Tap trung ngu6n lire nam gift thi phan tai cac phan thi khach hang mvc tieu va thi trung trong diem có hieu qua, dac biet tru tien khai thac cac throng bay trvc Ha NOi — TP.HCM; Ha NOi/TP.HCM - Da Nang.
Ph6i hop chat the ve san pham, ngu6n ltrc, thucmg hieu vii WA, K6, VASCO de nang cao sue canh tranh cua TCTHK. Timg buoy nang cao doanh thu binh quan ten cac doting bay not dia va quEic ta.
3. Tip tic thus hien mvc tieu don gian hoa ve cau true va so luting chimg loai tau bay theo ke hoach da dirge phe duyet: tra 03 tau A330 theo hop d6ng, ban 04 tau B777 so hint, chuyan hinh thdc tier dau to (mua) sang ban va thue lai doi .vii 04 tau A350 va 01 tau B787 nhan nam 2017.
4. Nang cao chat luting cong tic diau hanh, kiam soat chuyan bay, dam bao dat mvc tieu va chi s6 dung gia, trim khai cac he th6ng cong nghe thong tin (IOCC, AQD, SOQA...) de nang cao hieu qua diau hanh cac chuyan bay.
5. Duy tri invc tieu chat luting 4 sao, dat tren 90% tieu chi 4-5 sao theo alb gia cua Skytrax.
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Vietnam Airlines
5. Nang cao hieu qua ding tac bao dtrang va quan tri 1(5T thuat dam bao slat dugc nivc tieu he so sari sang khai thac tau bay, tiled gian quay veng dm vat tu
phij ding.
6. Tap trung dau to co trung di&n, tru tien cac chi an cap thi& va phu hgp voi nivc tieu dai han. Tip tkic tlwc hieu tai ca cau cac danh mix cfau tu tai chinh, kien quy6t thodi van da dau tu vao cac linh vuc ngodi linh vtrc SXKD chinh cua TCTHK.
7. Rh soat, sap x6p, bo tri hgp 1S/ va khong tang dinh bien lao Ong d6 nang cao nang suat lao dicing; chu clang tao nguan, tuye4n dung, ciao tao va bo
sung nguan luc, dac bit la phi cong, tip viOn dap ixng nhu cau SXKD.
8. Quan tri chi phi vai mix tieu giam chi phi binh quan teen mot don vi
san pham.
9. Xay Ong va tri6n khai de an tai co cau TCT giai clop 2017-2020.
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Vietnam Airlines
VI. Kien nghi
Tren ca sa nhitng not dung bao cao neu ten, HDQT kien nghi Dai h9i dOng co &Ong thtfong nien 2017 thong qua:
1. Ket qua thgc hien SXKD nam 2016 dugc trinh bay tai PhAn I.
2. Cac chi dal chinh cita ke hoach SXKD nam 2017 trinh bay tai diem 1 mgc IV phAn II.
3. Kien nghi Dai h9i dtmg co (tong fly quyen cho H9i (long quan tri chiu trach nhiem chi ciao thgc hien ke hoach dirge Dai h9i S'ing co dong thong qua \TA guy& dinh dieu chinh mot s6 chi tieu khi can thiet, sau do bao cao vOi co &Ong tai ky hop Dai h9i d6ng co &rig tiep theo.
Tran tr9ng kinh trinh.
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Vietnam Airlines
Phu luc 1
Ke hooch san luvng van chuyen nam 2017
STT Chi Wen Dan vi tinh KH2017 °A KH2017/
TH2016
I VAN CHUYEN HANH KHACH
V4n chuyen VN
1. Khach van chuyen Lugt khach 21.887.948 109,2%
2. Khach luan chuyen 1000 kh.km 35.639.561 109,0%
3. Ghe Juan chuyen 1000 ghe.km 44.223.052 108,2%
4. Ghe suck % 81,3 0,4
VOn chuyen OV
1. Khach van chuyen Lugt khach 663.011 112,0%
2. Khach luan chuyen 1000 kh.km 163.504 109,1%
3. Ghe Juan chuyen 1000 ghe.km 211.232 102,7%
4. Ghe suk % 77,4 4,5
II VAN CHUYEN HANG HOA VN
1. Hang h6a, buu kien van chuyen .f. Tan 296.790 109,7%
2. Hang hoa, buu kien luan chuyen (RFTK)
1000 tan.km 839.834 112,0%
3. He s'6 sir dung tai hang
(RFTK/AFTK)
% 69,6% (1,7)
4. Thi phan van chuyen hang hoa % 27,7% 0,6
13
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:..Vietnam Airlines
NOI DUNG SO 2
BAO Cit0 CUA HO BONG QUAN TR!
v'e Wet qui ho#t dOng nam 2016 va dinh huong ho#t &Ong nam 2017
H9i ding quart tri Ting cong ty Hang khong Viet Nam - CTCP (TCTHK) xin tan trong bao cao Dai h9i ding co dOng thuang nien 2017 ve ket qua hoat long nam 2016 va dinh huong hoat ding trong nam 2017 dm HDQT nhu sau:
I. KET QUA HOta BONG CUA TCTHK NAM 2016 Nam 2016, ben canh nhttng yeu to thuan lgi cho kinh doanh van tai hang
khong (Viet Nam tiep tvc la diem den du lich an town, hap dAn; thi tnrang van tai hang khong tiep tvc c6 sit tang truing; ty gia ngoai to in dinh va mire gia nhien lieu thap nhat trong 10 nam tra lai day) thi TCTHK cling phai d6i mat vii nhang kh6 khan nhat dinh. Xu huong hang kh8ng gia re lan ring a ca thi truing quo'c to va not dia, gay sirc ep canh tranh ttvc tiep den cac hang hang khOng truyen thOng, trong do c6 Vietnam Airlines. Sty qua tai ha tang tai cac san bay trong nuac, dac biet la san bay Tan Son Nhat lam tang chi phi khai thac, anh huong
tai chit lugng dich vti phvc vv. Vai sit quyet tam 16n, sit ding thuan nhat tri cao va no ltrc khOng ngirng
cua toan the CBCNV, H9i ding quan tri va Ban dieu hanh da phat huy vai tre lanh dao va chi ciao guy& 1iet, linh hoat, chit Ong n6 bat thai co, trien khai nhieu giai phap, bien phap ding 139, nhay ben mang tinh d9t pha nham thvc hien thanh cong cac mvc tieu de ra theo Nghi quyet Dai h9i ding co cling nam 2016. TCTHK da hoan thanh xuat sac nhiem vv san xuat kinh doanh, dat va vugt hau het cac chi tieu ke hoach dugc Dai h9i ding co ding giao, la mot hang hang khong dugc ua chuOng trong khu vvc Chau A — Thai Binh Dtrcmg.
Cac ket qua nii bat da dat dugc nhu sau: 1. Ve ket qua san xuat kinh doanh nam 2016 so vOi ke ho#ch nam
2016 di dugc BHDCD giao. Hanh khfich van chuyen dat 20,63 trieu lugt khach,vugt 2,8% ke hoach
nam 2016. Ttmg khich Wan chuyen dat 32,85 ty khach.km, vugt 0,4% ke
hoach nam 2016. Ghe luin chuyen dat 40,63 tS, ghe.km, dat 98,5% ke hoach.
fling doanh thu Cong ty me (14 58.389 ty (fang, dat 92,8% k6 hoach.
Doanh thu hop nhat dat 71.642 tS, ding, bang 92,1% ke hoach.
Lgi nhu4n truck thue Cling ty me dat 1.711 t-S, ding, vugt ke hoach
9,1%. Lgi nhuan truck thue hgp nhat dat 2.601 ty ding, vugt ke hoach 12%.
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Vietnam Airlines
Co cau ngu6n von kinh doanh Cong ty me thay d6i theo chieu htrang tich ckrc, giam ty trgng ng phai tra va tang ty trpng von chit so. hat (chi deli Ng phai
tra/V6n chit so tau tir 5,2 lan trong nam 2015 giam con 3,94 lan trong nam 2016 va dat muc tieu tier) tijc giam trong 2017), can d6i tai chinh va kha nang thanh toan dugc dam bao, dap irng nhu cau hoat d0ng SXKD.
2. Hoin thanh cong tfic et) phAn boa Ging ty me. Vai no lkrc lon cita toan he thong ding nhu sg chi ciao quyet liet, sat sao
cua HDQT va Ban Dieu hanh, TCTHK da hoan thanh viec ban giao von tix doanh nghiep Nha nuac sang ding ty co phan, hoan tat lua chgn c6 (long chitin lugc la Tap doan hang khong hang dau Nhat Ban ANA Holdings Inc.
Trong nam 2016, TCTHK da hoan thanh cac thu tuc niem yet, clang k)rf giao dich Upcom 1.227.533.778 c6 phieu tren San giao dich chimg khoan Ha N0i vai ma chi:mg khoan HVN. Ngdy 03/01/2017, co phieu TCTHK da chinh thirc giao dich ngay dau tien, dua TCTHK tr.& thanh ding ty dai chung quy mo lon vOi gia tri von hoa nam trong top dau thi twang.
3. Tiep nh4n va khai thfic hieu qua dei tau bay the he mot dtrov ding nhan hang hang khong dat den chuan qutie to 4 sao theo SkyTrax.
Ben canh viec tiep tic tiep nhan va khai iliac hieu qua cac tau bay the he mai B787, A350 theo cac hgp &Ong da 14, trong nam 2016 Vietnam Airlines da no hit trien khai demg b0 chuong trinh nang cap chat lugng dich vu tir mot ddt den ten khong theo tieu chuan qu6c to 4 sao. Ngay 12/7/2016, to chuc danh gia va xep hang hang khong Anh SkyTrax da trao chimg chi hang hang khong 4 sao cho Vietnam Airlines, day la mot su cong nhan va khang dinh ve nhang tienb0 cung nhu co gang khong ngimg cua Vietnam Airlines trong viec d6i moi va nang cap chat lugng dich vu, gift \ding cam ket dam bao tat ca cac dich vu trong chu8i cung img san pham deu dat tieu chuan 4 sao.
4. Tai co cau dau tir ra ngoai doanh nghiep. TCTHK hien co 21 danh mix dau to vao doanh nghiep khac, chu yeti tap
trung vao cac nganh nghe kinh doanh gan veri day chuyen (fang b0 hog Ong van tai hang kh8ng, hau het cac doanh nghiep TCTHK có von gop deu hoat dOng hieu qua, kinh doanh c8 lai, bao toan va phat tri6'n vein.
Ngay 01/01/2016, TCTHK da thanh lap Cong ty TNHH Dich vu mat dat san bay VN - Viags tren co soy sap nhap 03 Xi nghiep Thuong mai mat dat N0si Bai - Da Nang - Tan San Nhat. Sau khi thanh lap, Viags da boat d0ng hieu qua, dap Irng yeu cau cung cap cac dich vu mat Mt san bay d'ong b0, dat chuan qu6c to cho cac hang hang khong có khai that duang bay di/den Viet Nam.
Nam 2016 TCTHK da gop vein be) sung vao 04 doanh nghiep yen tong gia tri la 862,5 ty demg (bao g6m: Cong ty TNHH Nhien lieu hang khong VN - Skypec, COng ty TNHH Dich vu mat dat san bay VN - Viags, Cong ty c6 phan
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Vietnam Airlines (43
Hang khong Jetstar Pacific Airlines, COng ty co phAn Suat an hang khong Noi Bai - NCS), ben canh do tiep tvc thvc hien thodi van dAu tu ngoai linh vvc kink doanh chinh theo phe duyet cua Chinh phi!. Den het narn 2016, TCTHK da thoai toan ba so cis) phan tai 13/15 danh rnkic dAu tu, dat 98,4% tong gia tri von d'Au tu can thoat.
Trong nam 2017, TCTHK se hoan thanh thodi von tai 2 doanh nghiep con lai la Cong ty co phAn Buu chinh vien thong sai Gan (SPT) va Cong ty co phAn
Nhua cao cap hang khong (APLACO). Ve viec thanh lap SkyViet: Chit so hau van nha ntroc tai TCTHK (Bo
GTVT) da c6 van ban phe duyet chit trucmg gop von thanh lap hang hang khong theo mo hinh cong ty ca phAn tren co so sap xep lai VASCO. Can dr cac quy dinh cua phap luat, TCTHK da trien khai gOp van cimg 02 d61 tac (Cong ty TNHH Quan ly quy K'S'T Thuong - Techcom Capital, Cong ty ca phAn Phat trien du an Techcomdeveloper - TCD) de thanh lap Cong ty co phAn Hang khong SkyViet va Cong ty SkyViet da duqc so Ke ho4ch & DAu tu Tp.HCM cap Giay chUng nhan dang ky doanh nghiep ngay 10/3/2016. Ngay 18/4/2017, Cong ty ca phAn DAu tu TCO Viet Nam (truoc kia la Cong ty co phAn Phat trien du an Techcomdeveloper) co van ban so 1804.1/CV-TCO giri TCTHK de xuAt 02
phucmg i/Cac co dong hien hiru mua lai co phAn cua TCO tai SkyViet; ii/Giai the SkyViet. Ngay 03/5/2017, COng ty TNHH Quan 1ST quy K5"/ Thuong c6 van ban s6 060/2017/CV-TCC giai TCTHK de nghi lam thu tvc giai the SkyViet. Trong thai gian giai guy& cac thit tac phap IST c6 lien quan den viec giai the SkyViet, VASCO van tiep tktc hoat clang voi tu each la mat chi nhanh dm Vietnam Airlines.
II/ KET QUA HO4t.T BONG CUA HDQT, THU LAO VA CHI PHI HOAT BONG CUA HDQT.
1. Ket qua hot dOng cim HDQT va cac thanh vien HDQT. HDQT eta thuc hien phan ding nhiem vu cu the cho tung thanh vien, dang i „,0
thai tang cuang vai tra tham muu, viec cho HDQT thong qua hog dang cAa cac Uy ban thuac HDQT (Uy ban Chi& ludic va D'Au tu, Uy ban Nhan su va Tien luang, Uy ban Kiem toan). Tung thanh vien HDQT da thvc hisn day dit quyen han, nhiem vu theo Dieu le TCTHK, no lire hoan thanh tot chuc trach cua minh va hanh clang vi lqi ich cua co dOng trong mai quan he hai haa voi lqi ich cua TCTHK.
HDQT da xay dung chuong trinh ding tac hang quy, dinh ky to chirc 02 phien h9p/thang (va mat so phien h9p dat xuAt do yeu cAu SXKD) de thao luan, trao doi va xem xet cac not dung lon, quan tr9ng do Tang giam dac va Ban Dieu hanh bap cao. HDQT (la to chuc 29 phien hop, ban hanh 344 nghi guy& (bao
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Vietnam Airlines
Om ca nghi quy6t phien h9p va nghi guy& th8ng qua hinh thirc lay ST kien cac Thanh vien HDQT bang Phieu bieu quyet) va 269 quyet dinh. Cac nghi quyet/quyet dinh cua HDQT dugc ban hanh kip thii, dung quy dinh phap luat va Dieu le TCTHK, barn sat dinh huang va cac chi tieu dugc DHDCD giao, qua do phat huy vai tro cua HDQT d8i vai ding tac lanh dao, cong tac quan ly tai doanh nghiep, darn bao tap trung va giam sat co hieu qua trong m9i mat boat d0ng cua TCTHK. Danh gia chung, HDQT da hoan thanh tot cac nhiem vu thuOc pham vi quyen va nghia vu cua HDQT.
2. Tien prong, thu lao va cac chi phi hot Ong cua HDQT. Trong nam 2016 viec chi tra thu lao, tien luang va cac chi phi hoat dOng
cua cac thanh vien HDQT gin lien \Ted vi tri tong viec va mirc d0 hoan thanh nhiem vu. TO'ng quy tien luang, thn lao chi tra da thtrc hien theo dung quy dinh tai Dieu le TCTHK va Nghi quyet DHDCD thuimg nien nam 2016 (chi tiet neu tai phu lvc kern theo).
III/ KET QUA HOAT BONG GIAM SAT DOI VII TONG GIAM DOC VA BAN DIEU HANH.
Nam 2016 vai tro giam sat cua HDQT da dugc phat huy ro net va co hieu qua, viec giam sat Ban Giam d8c trong dieu hanh boat Ong san xuat kinh doanh dugc thgc hien theo dUng quy dinh tai Dieu le TCTHK, Quy the quan tri not Quy the to chile va boat Ong cua HDQT va cac quy dinh phap luat hien hanh.
Ben canh do, trong HDQT có thanh vien HDQT kiem T'ong giam d8c, do vay lam dam bao su giam sat cua HDQT trong boat dOng dieu hanh san xuat kinh doanh. Tai cac phien h9p cua HDQT ve ket qua san xuat kinh doanh hang thang/quST, Tong giam dOc bao cao ve tinh hinh boat d0ng cua TCTHK, d8ng thii phan tich, danh gia ket qua kinh doanh, kha nang hoan thanh ke hoach, tinh hinh tai chinh, tien d0 trien khai cac du an dau tu, ding tac dam bao an toan — an ninh, hieu qua khai thac, ngu'on nhan ltrc, cong nghe thong tin... va de xuat cac giai phap, phuong huang ke hoach cho nhang thang/quSi tiep theo.
HDQT thuong xuyen giam sat Tling giam d8c trong viec thtrc hien, trien khai cac nghi quyet cua HDQT va bap cao dinh kST hang quy/dot xuat (neu co). Ket qua thtrc hien, trien khai nghi quyet HDQT trong timg quy dm Tong giam doc deu dugc HDQT xem xet tai phien h9p va kip tiled c4:5 chi dao giai quyet cac phat sinh, vuong mac (neu co).
Mat khac, viec giam sat dm HDQT con dugc the hien thong qua str ph8i hcyp vOi b0 may giam sat (Ban Kiem sok, Uy ban Kiem toan, Ban Kiem toan not b0) trong viec xem xet, danh gia he th8ng giam sat, kiem soat not b0 teen co s& cac bao cao cua T'ong giam d0c va cua kiem toan d0c lap.
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Vietnam Airlines
IV/ DINH HtrONG HOAT BONG NAM 2017. Teen co soy du bao moi truong kinh doanh va danh gia nhang kho khan va
thuan lgi, co h9i va thach thirc d6i yeti mic tieu san xuat kinh doanh cua TCTHK trong nam 2017, dong thoi nhan thirc vai tro trach nhiem cua 111)QT tnroc nhftng nhiem vu do Hai h9i dOng co dong giao, HDQT xac dinh trong tam chi dao dieu hanh nam 2017 nhu sau:
1. Ve coin tri, dieu hanh. - Ra soat, danh gia tinh hinh thirc hien ke hoach 5 nam giai doan 2016 —
2021; Xay dung ke hoach giai doan 2021 — 2025, tam nhin den nam 2030.
- Tap trung nguon ltrc dau tu d6i voi cac du an trong diem phit hop yeti mvc tieu dai han, ho trg nang cao Wang ltrc canh tranh va hieu qua SXKD.
- Khai thac hieu qua cac nguOn ltrc, nang cao Wang ltrc canh tranh, co cau lai san pham theo hirang nang cao hieu qua dung bay, tang doanh thu, quan tri chat the chi phi voi mic tieu giam chi phi binh quan ten mot don vi san pham;
- Nang cao nang ltrc quan tri, sir dung hieu qua nguOn nhan lvc, han the tOi da viec tang dinh bien lao dOng de nang cao Wang suat lao dOng. Dam bao ding an viec lam va thu nhap cua nguin lao d9ng so vai nam 2016;
- Chi dao trien khai thtrc hien thanh cong cac nhiem vv, chi tieu ke hoach nam 2017 dugc Dai hOi dong co dong thuOng nien giao.
- Thtrc hien tot nghia vi cong b'O thOng tin tren thi truOng chirng khoan va nang cao hieu qua hoat dOng quan he nha dau tu.
2. Ye san xuat kinh doanh. - Bao dam tuyet dOi an toan, an ninh trong tat ca cac hoat dOng san xuat,
kinh doanh, d4c biet la an toan hang khOng. - Nang cao chat luting hoat dOng van tai hang khOng va dich vv dOng bO,
lay khach hang lam trung tam, duy tri cac tieu chuan dich vi dm hang hang khOng
4 sao. - Tiep tic hoan thien mang doting bay qu'Cic to va qu'Oc n9i, dam bao
nang cao hieu qua tang duoug bay va hieu qua toan mang. - Tap trung nguon ltrc nam gift thi phan tai cac phan thi khach hang mic
tieu va thi throng trong diem có hieu qua, uu tien khai tha.c cac doting bay trvc Ha N9i — TPHCM, Ha NOi/TPHCM — Da Nang.
- Phi hgp chit the vai JPA trien khai thtrc hien chitin lugc thuong hieu kep VNA - JPA, tang nang lire canh tranh, dam bao mic tieu phat trien dai han
bsn. vi ng. - Tang cueing cac giai phap thu ban thuong mai, tong buck nang doanh
thu binh quan cac &thug bay nOi dia va quik to phu hgp vai chat luting dich vi
4 sao.
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Vietnam Airlines (._43
- Quan 1ST va khai thac co hieu qua ngutm l‘rc Tat Tai cua TCTHK.
3. V'e tai co' cAu. - Hoan thanh viec thodi von dau to ngoai Firth vkrc kinh doanh chinh theo
De an tai co cL TCTHK Ta &roc dugc phe duyet; - Trien khai phucrng an tang von dieu le cila TCTHK theo cam ket voi co
Tong chitin ludic ANA (sau khi dugc Thu Wong Chinh phu phe duyet); - Xay dung phucmg an tai co cL doanh nghiep, ke ca cac doanh nghiep
có von gOp cUa TCTHK giai clop 2017 - 2022 nham nang cao hieu qua host
dOng cua TCTHK.
Tran trgng bao cao.
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Vietnam Airlines
PHIJ LUC Tien 'yang, thu lao HDQT Wain 2016
(Kern theo Bao cao ciia HDQT trinh DHDCD thudeng nien neim 2017)
tien lucmg cua thanh vien I-10i d6ng quan tri chuyen trach: 7.136,64 trieu &mg (06 nguoi, trong do: 02 nguOi hog Ong 12 thing, 01 ngtthi float &Ong 09 thing, 01 ngiroi hog Ong 07 thing, 01 ngtrOi hog dOng 05 thing, va
01 ngu6i hoit dOng 03 thing).
- Thu lao thanh vien HOi d'Ong quan tri kiem nhiem: 339,84 trieu d'Ong (01
ngueri, th6i gian hot &ling 12 thing).
- TOng quy tien lucmg, thu lao HDQT thgc hien dam 2016: 7.476,48 trieu
ding (6." bao gom tien luong, thu lao tang them do ram 2016 loci nhuin thuc
hien \tacit 9% so vai ke hoich).
7
TONG CONG TY HANG KHONG VN-CTCP CONG 110A x A ROI CHU NGHTA VItT NAM BAN KIEM SOAT ft(ic lap - Tu. do - 11#nh phtic
Si:) OS /TCTHK-BKS
Ha APOi, ngayi5thang 5 nam 2017
BAO CAO CUA BAN KIEM SOAT TAI BAI TUN BONG CO BONG THVONG NAN NAM 2017
TONG CONG TY HANG KHONG VIE: T NAM - CTCP
Can cir chisc nang, nhiem vu dm Ban Kiem soat (BKS) dugc quy dinh tai Lug doanh nghiep,,Dieu.le TCTHK va Quy che to chirc va hog dOng BKS, BKS xin bao cao Dai hOi dong co Tong (DHDCD) hoat dOng va ket qua thuc hien cong tac kiem soat cita BKS nam 2016 nhtr sau:
I. 110.4.1' BONG VA KET QUA KIEM SOAT NAM 2016
1. Hoat dOng ciia Ban kiem soat
Ban Kiem soat oda TCTHK gom 1 Throng ban va 2 thanh vien. Hog dOng eta cac thanh vien BKS nam 2016 tap trung vao mot so not dung chit yeu sau:
1.1. Tham gia va coy kin tai ca.c,cuOc hop cita HOi d6ng quart tri TOng cong ty va cac cuOc hop giao ban hang thang dm Tong cong ty.
TT Think vien BKS Chtic vu Ngay bit
dAu II thanh vien BKS
SA butd hop HDQT có dai
diet) BKS tham dw
LS, do khdng tham dw h9p
1 Ong Lai Han Plnr(rc Inning
BKS 12/3/2015 20/29
Tai cac phi6n h9p IIDQT, BKS au cu. it nhat 01 dai din tham
du hop.
2 Ong Mai Him Th9 TV BKS 12/3/2015 28/29
3 Ong Hoang Thank QuS,
TV BKS 12/3/2015 27/29
1.2. Thgc hien ke hoach hoat dOng nam 2016 oda BKS tren cac link vuc: giam sat viec thvc hien nghi quyet DHDCD, hoat dOng san xuat kinh doanh (SXKD), hog dOng dau tit, tham dinh Bao cao tai chinh (BCTC), giam sat tinh hinh tai chinh cua TCTHK; giam sat hog d'Ong claa HDQT va, Ban giam dOc (BGD).
1.3. BKS thvc hien hop dinh ky theo quy dinh de tong hop va thOng nhAt ket qua kiem soat hang quy nhu sau:
- QuSi 1/2016: Tang ket hog dOng cua BKS nam 2015 va xay dung ke hoach hoat Ong cna BKS nam 2016; Thao Juan va th6ng nhat ket qua tham dinh BCTC nam 2015, giam sat tinh hinh thve hien nghi quyet quy 1/2016.
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- QuY 11/2016: Thao Juan va th6ng nhdt firth hinh thuc hien Ice hoach SXKD 6 thang va tinh hinh thuc hien Nghi guy& quy 11 Warn 2016.
- QuY 111/2016: Thong qua ket qua tham dinh BCTC 6 thang dau nam 2016 ciia Ban KTNB, thao luan va thong nhAt tinh hinh thuc hien Ice hoach 9 thang; giam sat tinh hinh thuc hien Nghi quyet quy 111/2016.
- QuY IV/2016: Thao Juan va th6ng nhAt tinh hinh thuc hien ke hoach SXKD nam 2016, ke hoach nam 2017 va tinh hinh thuc hien Nghi quyet quy IV nam 2016.
2. Kk qui ki'e'm soat
2.1. Hoyt dung SXKD
Nam 2016, nho, su tang truing cao cua thi tru6ng van tai hang khong (tang 26,8% so voi nam 2015), mei truong kinh doanh thuan Iqi vai gia dau .thap va ngoai to on. dinh, ding vai su giam sat, chi ciao kip th6i, sat sao cua HDQT va BGD, TCTHK da hoan thanh vugt mac ke hoach (K11) cac .chi tieu hieu qua SXKD, dam bao thu nhap cho . ngtrei lao dung va quyen Icri cho cac co dung.
Met se chi tieu chinh nhu sau:
Chi Witt kk qui SXKD nam 2016 C8ng ty me
hAt IIev n a
Tang doanh thu vi thu nh'ip 58,389 71,641 Trong do: Doanh thu hot Ong SXKD va TC 57,909 71,064
Tang chi phi SXKD, tai chinh vi khfic 56,678 69,040
Trong do: Chi phi hag eking SXKD va TC 56,675 68,997
Lori nhuan thuan tit hoat Ong kinh doanh 1,234 2,067
Lei nhu4n truck thug 1,711 2,601
Lei nhu4n sau thug 1,703 2,105
2.2. Hoot dung dim ttr Nam 2016, tong gia tri thuc hien dau tu bang 8.789 ty dung, dat 88.5% so val. KH,
gia tri giai ngan dat 8.772 ty ding, bang 88.4% so vai KH nam. Trong do, dau tu tau bay la 7.497 ty dung, dat 96.2% so vai KH.
Trong nam 2016, cong tac dau tu cua TCTHK tap trung vao cac du an dau tu tau bay, du an dau tu trang thiet bi phuc vu khai thac del tau bay the he mai A350, B787, cac du an xay dung co s6 ha tang nham dap *rig hog dung SXKD TCTHK va nang cao chat hxong dick vu. Cac du an pht hop vai chien ltroc, quy hoach, trien khai theo dung not dung phe duyet. Cong tae bao cao, giam sat danh gia cac du an dau tu &roc thuc hien theo quy dinh.
2.3. Btio cao tai chinh va tinh hinh tai chink ceta TCTHK
BKS da phi hop vai tly ban Kiem toan (UBKT) chi dap Ban KTNB phi hop chat the vai Ban TCKT va Kiem toan,d0c lap KPMG trong trong viec tham dinh BCTC. Nhimg van phat sinh quan den the dO, chinh sach ke tan nhu hach toan doanh thu chua thug hien &A veri Chuang trinh khach hang thueng xuyen, hach tan khoan ho tro tin dung ductc cap theo hop den* vat lieu va sua chi= dung co, du phong dau tu tai chinh dai han,.., du da duce giai quyet kip that Bao cao kitm toan dugc phat harsh dimg thoi han,
2
-D/
toan b0 de diem ngoai trir cua kiem toan dOc lap trong Bac) cao kiem toan da duce giai quyet triet de.
MOt se chi tieu chinh trong BCTC nam 2016 nhu sau:
Chi den bang CILIKT g ty ConHop e
nhat
'ding tai san, 87,033 96,480 - Tai san ngan hgn 12,913 22,309 - Tai sem dai hon 74,120 74,171
TiMg no. phai tra 70,731 80,235 - Ng phai tra ng12'n hgn 20,404 29,362 - No. phai tra dai han 50,327 50,873 Win chi' so. him 16,302 16,245
Trong do von gop dig chfi so. hau 12,275 12,275
Nghia vu thue da n(ip NSNN trong nam 1,005 5,193
Wit soli chi tieu tai chinh cila Cong ty my Nam 2016 Nam 2015
ROS (LNTT/DT) (%) 2.93 0.50
ROA (LNTT/TS binh quan) (%) 2.01 0.36
ROE (LNTT/VCSH binh quan) (%) 11.85 2.63
He s6 ng vay ten von chit so' h&u (lAn) 3.43 4.70 He s6 kha nang thanh toan raj vay (EBIT/CP lai vay) (lan) 2.33 1.35
Nam 2016, cac chi s6 ve kha nang sinh lai eta TCTHK. duce tai thien dang ke so vai nam twat: ROE tang tir 2,63% len 11,85%, ROA tang tir 0,36% len 2,01%, ROS tang tir 0,50% len 2,93%.
hoan thanh vies ban c6 ph'an cho nha dau tu chi& lugc va viec mot phAn von dau tu dOi tau bay duqc thu ?cep theo hinh thirc ban va cho thue lai tau bay nen ngu6n von chit s& httu tang, ng, vay giam, tS, le von vay tren von chit soy him giam tir 4,7 lan nam 2015 xu6ng con 3,43 ran nam 2016.
2.4. Tinh hinh thuc hien Nghi quyet DHDCL', Nghi quyit HIVT
Trong nam 2016, H-DQT TCTHK da ban hanh 344 Nghi quy& va 269 quyet dinh de trien khai thuc hien Nghi quyet cita DHDCD nam 2016 va DHDCD bat thtrang nam 2017, bao g6m:
NQ s6 02/NQ-DHDCD ngay 23/5/2016 ve ke hoach SXKD nam 2016, nguyen tat bo sung quy tien lucmg trong truomg hop lqi nhu4n thuc hien vuot chi tieu ke hoach; phucmg an phan phoi lgi nhuOn nam 2015; tien lucmg, thu lao nam 2015 va ke hoach 2016 va Iva chon kiem toan doc 14p kiem toan BCTC giai dog' 2016-2018.
(ii) NQ s6 02/NQ-DHDCD ngay 20/2/2017 ve viec Iva chon ANA Holdings Inc. tra thanh co dung chien lugc cua TCTHK tit 01/7/2016; sir (king von thu dtrqc tix viec phat hanh them c6 phan cho ANA b6 sung von kinh doanh cua TCTHK de phat trien dOi bay va sir dung thang du von tir viec phat hanh c6 phAn cho ANA de tang von dieu le ciia TCTHK; sira doi, b0 sung Dieu le TCTHK va chit trucmg ban va cho thue lai 04 tau bay ctia TCTHK.
Cac Nghi quyet cua HDQT TCTHK dugc TGD da trien khai thuc hien day dn.
2.5. Hoat ding cua Hoi ding quan tri va Ban gicim doc
Trong nam 2016, HOi ding quan tri da- t6 chic 29 phien hop va to chic xin y kien bang van ban theo dung quy dinh. Hoat Ong cua HDQT tuan thit quy dinh cua phap Wig va cua TCTHK, dap img yeti cau hoat ding san xuat kinh doanh.
- Nghi quyet, Quyet dinh cua HDQT ban hanh dUng trinh. to, dUng tham quyen va pht hgp veti quy dinh cua phap luat va cua TCTHK.
- BGD da trien khai thuc hien cac nghi quyet, quy& dinh cua HDQT kip th6i, dieu hanh linh hog va co nhieu giai phap de khac phoc khO khan, dam bao hoat cling san xuat kinh doanh có hieu qua.
- Viec cong b6 thong tin dugc thuc hien kip thoi, cling quy dinh.
3. Thil lao cua thanh vian BKS Thu lao chi tra cho cac thanh vien BKS thoc hien theo Nghi quyet s6 507/NQ-
HDQT/TCTHK ngay 24/3/2017 cua HDQT TCTHK, tang so vii ke hoach do b6 sung 18% tuong ung vii lgi nhuan vugt 9% theo quy dinh tai ThOng to 28/2016/TT-BLDTBXH ngay 01/9/2016, chi Wet nhu sau:
D VT: DOng
TT Thanh vien BKS Chic vu So
thing Thu lao thing
Thil Ilan nam 2016
1 Ong Lai Han Phuac Truing BKS 12 27.252.962 327.035.544
2 Ong Mai 1-litu Th9 TV BKS 12 17.033.101 204.397.212
3 Ong Hoang Thanh Quji TV BKS 12 17.033.101 204.397.212
Cong 735.829.968
4. Vi* phi hop boat d(ing gift Ban kiam soat vii I-10i clang (pan tri, Tang Giam &tic va co &mg
Viec phi hop hoat ding gifra BKS vbi HDQT, Tong Giam doe va co ding dugc duy tri va thuc hien tot. BKS da thuc hien chic nang, nhiem vu, quyen han dugc quy dinh tai Dieu 1e TCTHK, luOn ph6i hop chat cite vii HDQT va Ban Giam doc trong viee ditto thi nhiem vu. Ban. Giam doe va cac bO phan chirc nang luon tao dieu kien va phoi hgp tot vii BKS tren m9i linh we hog Ong.
II. KE HOACH HOAT DONG NAM 2017 Trong nam 2017, Ban kiem soat tiep tpc thuc hien nhiem vu theo quy dinh, trong do
tap trung vao cac nOi dung chinh sau:
1. Gam sat thuc hien Nghi quyet cua DHDCD, ban hanh, trien khai va thirc hien Nghi guy& HDQT TCTHK.
2. Giant sat hoat dOng SXKD va hoat Ong 6u to cua TCTHK.
3. ThAm dinh cao bao tai chinh, bao cao ket qua tai Dai hOi d6ng e6 dong TCTHK.
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4. Giam sat viec tuan thu cac quy dinh ve cong b6 thong tin cila TCTHK theo cac quy dinh cua phap 141.
5. Giam sat viec thvc hien ke hoach tang von cua TCTHK; Giam sat viec thvc hien viec ban, ban va cho thue lai tau bay; Giam sat viec thvc hien viec giam sat dac biet d8i v6i JPA va K6 .
, 6. Giam sat thvc hien khuyan can Kim toan n8i b8 va. cac co. quan kiem tra,
kiem toan khac.
III. KIEN NGHI
Ban kiem soat kinh de nghi DHDCD TCTHK:
- Th8ng qua Bac, cao hoat dOng dia. Ban kiem soat TCTHK nam 2016.
- Phe duyet Bao cao tai chInh Cong ty me va Bao cao tai chinh hop nh'at cua TCTHK da ducic kiem toan nam 2016.
Tren day la bao cao dm Ban kiem soat da dugc cac thanh vien Ban kiem soat th6ng nhat thong qua.
Xin tran trpng bao cao.
Nol - Hoi dong (pan tit - Ban Giam doe; - Cac thanh vien BKS; - Luu VT, KTNB (liennpt).
TM. BAN KIEM SOAT TRUt'iNG BAN
Lai Hiru Phtrov
Vietnam Airlines i;`:,43
NOI DUNG SO 4 Bao cao tai chinh di Diem town va phtrung an phin phi loi nhu4n nam 2016
H6i d6ng quan tri T6ng cong ty Hang khOng Viet Nam — CTCP kinh trinh Dai h6i dong co dong thueng nien nam 2017 phe duyet Bao cao tai chinh rieng le, hop nhat kiem toan nam 2016 va phuang an phan ph6i lgi nhuan nam 2016 cUa T6ng cong ty Hang khong Viet Nam — CTCP nhu sau:
I- Bao cao tai chinh Cong ty me, Bao cao tai chinh hop that nam 2016 dal dugc COng ty Kiem toan KPMG thkrc hien kiem toan, dugc Ban kiem soat TCT kiem tra, tham dinh va dugc cong b6 thOng tin cong khai theo quy dinh. Bao cao tai chinh nam 2016 da dugc kiem toan bao g6m cac n6i dung:
1. Bac, cao dm Ban Giam d6c
2. Bao cao cua don vi kiem toan d6c lap
3. Bang can d6i ke toan
4. Bao cao ket qua hog dOng kinh doanh
5. Bao cao km chuyen tien to
6. Thuyet minh Bao cao tai chinh
Chi tiet Bao cao tai chinh nam 2016 da dugc kiem toan cua TCT dugc gui
kern theo tai lieu Dg h'Oi dong c6 Tong thuerng nien nam 2017 va ducyc cong b6 cong khai tren website cua TCT (www.vietnamairlines.com).
ki6n cua kiem toan d6c lap: KMPG khOng dua y kien ngoai trir, y kien trai ngugc hoac tir ch6i dua y kien ten BCTC Cong ty me va BCTC hop nhat.
MOt s6 chi tieu tai chinh ca ban trong Bao cao tai chinh nam 2016 da dugc
kiem toan:
D VT: VND
CHI TIEU CONG TY 1V4 H(P NHAT
I. BANG CAN DOI KE TOAN A. Tong tai san 87.032.673.898.651 96.480.327.705.821
1. Tai san ngin hpn 12.913.003.969.617 22.309.076.409.828
2. Tai san clai Iwn 74.119.669.929.034 74.171.251.295.993
B. Tong nguon von 87.032.673.898.651 96.480.327.705.821
1. Ng phai tra 70.730.734.200.195 80.235.683.786.129
2. Win chil sii. him 16.301.939.698.456 16.244.643.919.692
Trong c#ó:
- Van Op cite: chit so' hau 12.275.337.780.000 12.275.33 7.780.000
- Loi nhuan sau thug china phcin phei 1.737.120.732.678 1.801.088.143.876
II. KET QUA HOAT BONG KINH DOANH 1.Tang doanh thu va thu nhap 58.388.605.535.271 71.641.970.369.169
Trong do: Doanh thu hogt &Ong san xuat kinh doanh va hoat clOng tai chinh
57.908.905.387.172 71.063.594.270.255
2. Tang chi phi san xuat kinh doanh, tai chinh va khac
56.677.631.871.574 69.041.388.523.736
Trong do: Chi phi hogt &Ong san xuat kinh doanh va tai chinh
56.674.808.334.756 68.996.598.785.250
3. Lipi nhuan thuan tir hoat clang kinh doanh
1.234.097.052.416 2.066.995.485.005
4. Lc i nhuan tnrac thug 1.710.973.663.697 2.600.581.845.433
- Chi phi thud thu nhap hien hanh 7.716.740.942 340.669.014.103
- Chi phi thug thu nhap hoan lai 154.675.736.633
5. Lgi nhuan sau thug 1.703.256.922.755 2.105.237.094.697
Trong do : - Lai nhuan sau thug cita C 'Ong ty mg
1.703.256.922.755 2.054.563.627.762
- Len nhuan sau thug cita Co clang khong kiem soar
50.673.466.935
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Vietnam Airlines
II. Phtrang an Phan phiii loi nhuan cfia ding ty me nam 2016.
- T6ng k6t qua kinh doanh sau thug nam 2016 dal 1.703.256.922.755 ding
- Phuong an phan phi loi nhu4n nhu sau: DVT: VND
STT Nei dung Gia tri
I Lei nhu4n sau thug TNDN dime phan phi 1.737.120.732.678
1 So lgi nhuan nam truerc con lai theo NQ DHDCD thuang nien 2015 (09 thang cuoi 2015)
19.017.059.888
2 So loi nhuan nam truck ba sung them theo KTNN 14.846.750.035
3 So loi nhuan sau thug nam 2016 1.703.256.922.755
II Tong s6' dt nghi phan phlii 450.576.776.706
Trich qui: khen thu'ang, philc loi (02 thang lucmg TH) 449.190.424.206
Trich qui thuang ngifdi quan1S7 (1,5 thang Krung TH) 1.386.352.500
III Loi nhu4n sau thu'' con 10 sau trich guy 1.286.543.955.972
IV TS/ le tra co tirc Wing tan (6%) 736.520.266.800
V Loi nhu4n sau thug con 10 550.023.689.172
111
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Vietnam Airlines
Kinh de nghi DHDCD thuang nien 2017 thong qua va giao cho HDQT chi dao thvc hien viec trich lap cac quy, quyet dinh thoi diem va thit tic chi tra co tirc nam 2016 bang tien cho co dOng theo quy dinh cua Phap 1u4t va Di'&1 le Tong
cong ty Hang khong Viet Nam — CTCP.
Tran trong kinh trinh.
3
Di
Vietnam Airlines
NOI DUNG SO 5 Bao cao tinh hinh thir hien quy tien Wang, thu lao nam 2016 va quy tien
lirong, thu lao ke ho4ch nam 2017 dm HDQT va Ban Kiem sofit
HOi dZing quan tri TOng cong ty Hang Ichong ViEt Nam — CTCP kinh trinh fki hOi d6ng co d8ng thuong nien 2017 thong qua bao cao tinh hinh thgc hiEn quy tien luting, thu lao nam 2016 va kE hoach nam 2017 dOi vOi cac thanh vien HOi d6'ng quan tri (bao g6m ca Ttmg giam d8c kiEm thanh vien HDQT) va Ban
KiEm soat nhu sau:
I. Thirc hien quy tien lirong, thit lao HDQT va BKS nam 2016. 1. Nghi quyEt DHDCD thuong nien nam 2016 ngay 23/5/2016 da phe duyEt
quy tien luting, thu lao ke hoach Warn 2016 dm HDQT va BKS la 7.402,6 triEu
dOng, trong do:
- Quy tien luting : 6.366,0 triEu dtmg
- Quy thu lao : 1.036,6 triEu dong
DHDCD uy quyEn cho HDQT xem xet, quyEt dinh diEu chinh (nEu co) guy tien luting, thu lao kE hog.ch va phucmg phap xac dinh quy tien luting, thu lao thgc hiEn can Cu vao quy dinh caa Nha nuoc, quy mo Ttmg ding ty, Ice hoach vaket qua SXKD nam 2016 caa tOng cong ty.
2. Ngay 13/6/2016, Chinh pha da ban hanh Nghi dinh so 53/2016/ND-CP ve lao dOng, tien luting, thit lao, tien thuong d8i vai cong ty có co phrt, von gop chi ph& dm Nha nuac. BO LD-TB&XH ban hanh Thong to s8 28/2016/TT-BLDTBXH ngay 01/9/2016 hating dan thi hanh Nghi dinh so 53/2016/ND-CP.
Can dr cac quy dinh cua Nha nude neu teen va theo Bao cao tai chinh kiEtn town nam 2016, TCTHK da hoan thanh vugt mire kE hoach SXKD vai chi tieu lqi nhu4n thgc hiEn nam 2016 tang 9% so vgi kE ho4ch. Vi v4y tong quy tien luting, thu lao thgc hiEn nam 2016 dm HDQT va BKS la 8.241,12 triEu d6‘ng, trong do:
- Quy tien luting : 7.136,64 triEu d'ong
- Quy thu lao : 1.104,48 triEu d6ng
3. HDQT kinh de nghi DHDCD thong qua Quy tien luting, thu lao thgc hiEn Warn 2016 cila HDQT, BKS nhu bao cao neu tren.
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Vietnam Airlines
II. Ke hoch quy tien hrang, thu lao HDQT va BKS nam 2017
1. Co soy xac dinh
- Ke ho4ch SXKD nam 2017 dm T8ng ding ty;
- Thong tu so 28/2016/TT-BLDTBXH ngay 01/9/2016 huang clan thuc hien quy dinh ve lao dOng, tien luting, thu lao, tien thuang d8i voi cong ty có co phan, von gop chi phi cua Nha mot;
2. Nguyen tac xac dinh: 2.1. Quy tien luting ke hoach cua thanh vien H9i &mg quan tri chuyen trach
dugc xac dinh can cir theo:
- Mirc tien luting binh quan ke ho4ch nam 2017 dm thanh vien H9i d9ng quan tri chuyen trach (bang mix tien luting binh quan ke hoach nam 2016).
- S8 luting thanh vien H9i dOng quan tri chuyen trach: 04 nguiyi
2.2. Quy thu lao ke ho4ch cua thanh vien H9i dong quan tri kiem nhiem va thanh vien Ban kiem soat kiem nhiem dugc xac dinh can cir theo:
- Mirc thu lao ice hoach cua thanh vien HDQT, BKS kiem nhiem xac dinh bang 20% mirc tien Krung ke ho4ch cua timg chirc danh chuyen trach tuong ung.
- S8 luting thanh vien HDQT, BKS kiem nhiem: 05 nguai.
3. HDQT kinh de nghi DHDCD thong qua:
3.1. Quy tien luting, thu lao ke hoach nam 2017 dm 119i dOng quan tri, Ban Kiem soat la 7.272 trieu dtmg, trong do:
- Quy tien luting : 6.048 trieu d8ng
- Quy thu lao : 1.224 trieu dOng
3.2. DHDCD uy quyen cho HDQT:
- Quyet dinh quy tien luting, thu lao thtrc hien nam 2017 cila HDQT, BKS can cir quy tien luting, thu lao ke hoach nam 2017, ket qua SXKD nam. 2017 cila TCTHK va cac quy dinh tai Thong tu so 28/2016/TT-BLDTBXH ngay 01/9/2016.
- Quyk dinh mirc tien luting, thiy lao phat sinh them trong truing hop thay d6i thanh vien HDQT, BKS (neu co) phit hop vai nguyen tac xac dinh tien !wing, thin lao cua cac thanh vien con 14i.
Tran trong kinh trinh.
2
Vietnam Airlines :43
NOI DUNG SO 6 PhuTon an tang Win ditu le thong qua viec phat hanh do' phitu chat) ban
cho c6 (long hien him ciia Ttong cong ty Hang khong Viet Nam - CTCP
116i d6ng quan tri T6ng cong ty Hang khong Viet Nam - CTCP kinh trinh Dai hOi
d6ng Co &Ong thuong nien nam 2017 thong qua chit trucmg phat hanh them c6
phik chao ban cho c6 &Ong hien hal de tang von dik le tai T6ng cong ty Hang
khong Viet Nam - CTCP cac not dung sau:
I. MUC BICH PHAT HANH.
136 sung von dik 1e a thlic hien Dv an mua may bay B787-9/A350 va b6 sung
von kru dOng cua T6ng cong ty Hang khong Viet Nam - CTCP.
II PITUCNG AN PHAT HANH.
1. T6 chirc phat hanh Ding cong ty Hang khOng V* Nam-CTCP
2. Ma chung khoan HVN
3. Lo4i co phieu phat hanh Co phieu ph6 thong
4. Menh gia c6 phieu 10.000 VND/c6 phieu
5. S6 luting c6 phieu dang luu hanh 1.227.533.778 c6 phieu
6. S6 luong co phieu phat hanh them 191.191.377 c6 phieu
7. T6ng gia tri phat hanh theo menh gia 1.911.913.770.000 dong
8. S6 lugng CP du kien phat hanh cho cac dei tuong: - Ph& hanh cho co thing Nha nuac - Phat hanh cho ANA Holdings Inc. - Ph& hanh cho cac c6 &Ong khac
164.730.291 c6 phiL 16.769.069 c6 phiL
9.692.017 c6 phieu
9. Gia phat hanh 10.000 VND/c6 phi6u
10. Phuang thirc phat hanh Theo phuang phap thIrc hien quyen mua co phi6u phat hanh them
11. 136i Wang phat hanh CO dong hien hitu có ten trong danh sach tai ngay ch6t danh sach c6 thing de thvc hien
Vietnam Airlines
quyen mua c6 phieu Oat hanh them.
12. Thai diem phat hanh du kien Dg kien Q4 IV/2017 hoac mot thoi diem khac theo quyet dinh dm HDQT dugc DHDCD iry quyen
13. Chuyen nhugng c6 phieu Khong bi hp the chuyen nhugng
14. T . Fe thge hien quyen mua c6 phieu phat hanh them.
15,5753%.
Ti ngay ch6t danh sach c6 dong a thgc hien quyen, c6 'Jong soy lifru 1 c6 phieu se dugc twang 1 quyen mua co phieu Oat hanh them. Cir 100 quyen se dugc mua 15,5753 c6 phieu phat hanh them.
Mr VT c6 phieu le phat hanh do lam tron: Co phieu pilaf hanh them se dugc lam trim xu6ng den hang dun vi.
Co dOng soy hitu quyen mua ca the chuyen nhugng quyen mua co phieu phat hanh dm minh cho nguai khac theo gia thaa thuan cua hai ben. Quyen mua chi dugc chuyen nhugng mot lan (nguai then chuyen nhugng co phieu khOng dugc chuyen nhugng tiep cho nguai thin ba)
15. Phucmg an )(it VT s6 c6 phieu le va c6 phieu chua phan ph6i het (neu co) S6 c6 phieu le phat sinh do lam trim va s6 co phieu le do khong chao ban het dugc DHDCD thuang nien nam 2017 Ay quyen cho HDQT thgc hien phan ph6i tiep cho cac d6i tugng khac theo quy dinh dm phap luat va Dieu le cong ty vai gia khong thap h gia chao ban cho co &Ong hien hitu de dcrt phat hanh thanh cong 6 mire t6i da. Ng ̀x
quyet dm HDQT ye viec 1ga chon d6i tugng mua s6 co phieu le va s6 c6 phieu kilo 4 chao ban het dugc cong b6 ten website dm TOng • cong ty Hang khOng Viet nam CTCP trong thai hp 24h de cac c6 dOng nam dugc.
16. S6 tien thu dugc va Phuang an sir (king s6 tien thu dugc: T6ng s6 tien du kien thu duce tit dot phat hanh se la 1.911.913.770.000 di:51.1g. S6 tien nay se dung de thanh toan/bit dap tien mua may bay B787-9/A350 va thanh toan cac (WI vg phgc vv. hog Ong SXKD.
17. Co c'.'u c6 dong sau phat hanh:
Diii tuvng St) ltryng co phAn Ty 1§
1. Co &Ong Nha mak 1.222.368.291 86,160%
2. ANA Holdings Inc. 124.438.007 8,771%
3. Co clang khac 71.918.857 5,069%
TOng Ong 1.418.725.155 100%
18. Niem y'etidang ky giao dich tap trung c6 phieu phat hanh them So luting c6 phieu chao ban theo Phucmg an da nen se dugc dugc dang 14 km 14 b6 sung tai Trung tam Luu ky Chimg khoan Viet Nam dong thari clang ky giao dich tap trungbO sung ten So giao dich chimg khoan Ha NOi sau khi kat thiic dot phat hanh.
Vietnam Airlines Y~
III. MEN NGH11. H6i (long quan tri kinh trinh DHDCD thuong nien nam 2017 thong qua:
1. Chu trucmg phat hanh them c6 phiiu chao ban cho c6 dong hien hiru a tang von
diiu le dm T6ng ding ty Hang khong Viet Nam - CTCP theo not dung neu teen.
2. DHDCD fly quyin cho HDQT thuc hien nhang ding viec sau day: Quyit dinh cac van di can thiit ve Phuong an (g6m ca. dieu chinh Phuong an cho phu hgp voi diiu kien thuc to va/ho4c theo yeu cau cna co quan Nha nuoc
co tham quyin (niu co); Quyit dinh cac van di Cu the neu trong Phuong an, ki ca h6 so chao ban, thoi diem chao ban, s6 c6 phan dugc chao ban cu the trong pham vi s6 c6 phan dugc
quyen chao ban va xir ly s6 c6 plan le do lam trOn va s6 c6 plan khong.
Bang kST mua hit; Quyit dinh viec sira dOi, b6 sung, diiu chinh ke hoach sir dung von thu, di(lc
T
dam bao hieu qua, phu hop vCri thuc to kinh doanh cna Vietnam Airlines; • •
Quyet dinh m9i van de va thgc hien moi tuc va cong viec can thiet kW/de ,;s!
trien khai thanh cong Phuong ke ca cong be, thong tin, clang viec sued
b6 sung Gay phep host d6ng va Gay chung nh4n Dang kST doanh nghiep c6
lien quan din viec tang von diiu le theo Phuong an, (Tang ky luu kST b6 sung va dang ky giao dich tap trung d6i vai so co phiiu dugc chao ban thanh cong theo Phuong an yeti Trung tam luu ky chimg khoan (VSD) va SO giao dich chimg
khoan Ha N6i (HNX). Thuc hien viec sira d6i, b6 sung diiu le TCTHK lien quan din viec thay d6i
mire von dieu le sau khi thuc hien chao ban c6 phiiu.
BO GIAO THONG VAN TAI TONG CONG TY
HANG KHONG VIET NAM - CTCP
CONG HOA XA- HOI CHU NGHIA VItT NAM WO 10p - Ty. do - 11#nh phlic
SiS:434k/NQ-HDQT/TCTHK Ha noi, ngayilf thang 7 nam 2017
NGHI QUYET V/v: Thong qua Phtrung an Oat hanh chi tiet va HO so. clang 147 chao ban
co phieu ra cong chting cho co &mg hi0 hen cua TCTHK.
HO BONG QUAN TRI TONG CONG TY HANG KHONG VItT NAM—CTCP
Can cu Luat Doanh nghiep so 68/2014/QH13 ngay 26/11/2014;
Can cu Dieu Fe Tiing cong ty Hang khong Viet Nam-CTCP;
Can dr Nghi guy& so 04/NQ-DHDCD ngay 20/6/2017 dm DHDCD thuerng nien nam 2017 dm -Ring cong ty Hang khong Viet Nam-CTCP ;
Xet TO. trinh so 1305/TCTHK-BTKCPH ngay 12/7/2017 cna TOng giam dOc;
Can dr Bien ban phien hop HOi diing quan tri so 09/2017-Bb-HDQT/TCTHK ngay 13/7/2017,
QUYET NGHI:
1. Tren cor sey xem xet Ter trinh so 1305/TCTHK-BTKCPH ngay 12/7/2017 dm Ring giam dOc, fled dtmg quan tri What tri thong qua:
1.1. Phuvng an phat hanh chi tiet chao ban di phdn cho co dong hien hitu de tang von dieu le cua TCTHK (chi tiet tai invc II Ter trinh so 1305/TCTHK-BTKCPH ngay 12/7/2017).
1.2. HO sa clang ky chao ban di phieu ra cong chung cho co &mg hien hitu then phuong an phat hanh chi tiet ducyc HDQT thong qua tai mvc 1.1 neu tren de nOp Uy ban Chung khoan Nha bao gom cac tai lieu sau:
- Gidy Dang 14 chao ban co phAn. - Ban cao bach. - Dieu le TCTHK. - Nghi guy& DHDCD thuong nien nam 2017.
- Bao cao tai chinh &roc hem toan nam 2015 va 2016. - Bao cao tinh hinh sir di,ing von thu dugc cua dot chao ban gdn nhdt. - Nghi guy& HDQT thong qua h'6 so clang k5f chao ban c6 phieu. - Thong tin ve Nguoi có lien quan voi thanh vien HDQT, Ban Giam
d6c, Ban kiem soat cua TCTHK. - Van ban xac nhan cua Ngan hang ve viec mo tai khoan phong tOa
nhlan tien mua c6 phieu dm dot chao ban. - H9p clung to van ho so clang ky chao ban co phan ra cong chUng \Teri
Cong ty TNHH Chung khoan Ky thucmg. - Cac tai lieu khac theo quy dinh/ htrang clan cUa UBCKNN.
2. HDQT giao Chit tich HDQT, Tiing giam d6c theo thdrn quyen ky cac tai lieu trong b6 116 so clang ky chao ban co phieu neu tren, guy& dinh va thigrc hien cac van de can thiet khac de hoan thanh vie‘c xin cap Gidy chimg then clang ky chao ban chimg khoan ra cong chi:mg tai UBCKNN theo quy dinh trong thong 8/2017.
3. T6ng giam d6c trien khai phan cong nhiem vu cho cac CQDV to chirc thgc hien cac not dung theo phmmg an chao ban, cac thu tic bao cao ca quan nha nu& phai dung quy dinh, thong nhdt l'anh dao va c6 gang, no 11rc cua toan he th6ng de hoan thanh phmmg an chao ban c6 phdn tang von dieu 1e theo Nghi quyet DITDCD thuang nien 2017 dm TCTHK (hoan thanh trugc 31/12/2017).
Nei nkin: - HDQT (06b); - Tiing giam doc; - Ban Kim soat; - Cac P.TGD; - Thu 14, TCTHK. - Cac CQDV; - Lau VT, VP (namdd)ivao
,•••
TM. HOI BONG CHU
QUAN TRI TICH
Ngoc Minh
/0010'
9 _T6NG CONG TY Rit
*A- NANG KNONG VliT Iwo ► CTCP
2 1
TOl CONG
HANG KN.* CTI
BO GIAO THONG VAN TAI LONG HOA ICA- HOI CHU NGHIA VIET NAM TONG CONG TY DOc liap — Tu. do — Hail phtic
HANG KHONG VIET NAM-CTCP C
s6:42..S/NQ-HDQT/TCTHK Ha nOi, ngayrk thing Onam 2018 1
NGHI QUYET V/v: Bo sung Phu luc so 01 dinh kem Nghi quyect so 1322/NQ-HDQT/TCTHK ngay 14/7/2017 ciia HDQT thong qua Phirong an phat hanh chi tiet vi HO so' ding kSr chat) ban co phi4u ra cong chting cho co cling WO hum cfia TCTHK
HOI HONG QUAN TRI TONG CONG TY HANG KHONG VIET NAM-CTCP
- Can cir LI* doanh nghiep so 68/2014/QH13 ngay 26/11/2014; - Can cir Dieu 1e TOng cong ty Hang khong Viet Nam — CTCP; - Xet To trinh so 195/TCTHK-BTK.CPH ngay 02/02/2018 dia. TOng giam
dOc; - Can cu 3'T kien thong nil& cua cac TV HDQT tai Phieu bieu guy& so 61/TCTHK-TK ngay 06/02/2018,
QUYET NGHI:
1. Ngay 14/7/2017 HOi dong quail tri da ban hanh Nghi guy& so 1322/NQ-HDQT/TCTHK ye viec thong qua Phuang an phat hanh chi tiet \fa ho so dang 14T chao ban co phieu ra cong chimg cho co &Ong hien him cua TCTHK.
2. Tren co xem xet Tor trinh so 195/TCTHK-BTK.CPH ngay 02/02/2018 dm TOng giam dOc, HOi ding quail tri nhAt tri thong qua cac nOi dung sau de bo sung thanh Phu luc so 01 dinh kern Nghi guy& so 1322/NQ-HDQT/TCTHK ngay 14/7/2017 ciia HOi dOng quan tri:
2.1 Ty le chao ban thanh cong: 99,9%. 2.2 Phuang an xir ly trong tridyng,hop chao ban khong dat tS, 1e' chao ban thanh
cong hoc khOng thu tien t6i thieu nhu du kien: TCTHK se sir dung cac nguOn khac nhu von chii soy Wu, von vay... de bao dam nhu cau von dau tu mua may bay va tang von ltru &Ong.
2.3 Chi tiet phuang an sir dung von thu duoc cua dqt chao ban:
STT NOi dung SO tie'n (Ang)
1 Dau tu mua may bay (*) 1.874.919.370.500
Trong do:
- VOn sir dung cho nam 2017 (**) 900.350.306.500
- V& sir dung cho giai doan 2018-2019 974.569.064.000
2 Tang On luu dOng 36.994.399.500
TOng 1.911.913.770.000
TM. HOI BONG QUAN TRI
07 CHU TICH
19/ :6NG CoNG TY
PA KI ONG Idtt <04 CTCP
EivEN Ph4in Ngyc Minh
(*) Ty gia quy cloi USD/VND tarn tinh la 1USD = 23.000 VND. (**) Du kien dicrt phat hanh co phieu se ket thfic vao Quj; I nam 2018. Do v"ay, TCTHK cla
thu xep von tit cac nguan khcic cle thyv hien du an mua may theo lich thanh town cho Warn 2017 va dau ncim 2018, sau,d6 se 'lucre clap lai khi kjt thfic clot phcit hanh. So tien thu &Arc se sic dung ,cle thanh toan tien tra treat mua may bay.
3. Tong giam doe tiep rue trien khai cac nhiem vu theo Nghi guy& so 1322/NQ-HDQT/TCTHK ngay 14/7/2017' dm H6i d6ng quan tri cue hoan thanh phuong an chad ban co ph'an cho co gong hien him cua TCTHK theo dung quy dinh.
No'i nhOn: - UBCKNN; - SGDCKHN; - HDQT (05b); - T6ng gi,am citic; - Ban Kiem soat; - Cac PTGD; - Thu ky TCT (02 ban); - Cac CQ, DV; - Luu: VT, VP (NKT)
Mar/.
PHU LITC SO 01
(Dinh kern Nght quyet so 1322/NQ-HDQT/TCTHK ci:ta HDQT v/v thong qua Phtrang an phcit hanh chi tiet
Coa so clang/9; chao ban co phieu
ra cong chting cho O (long hien hitu awl TCTHK)
1. Ty 1e chao ban thanh cong: 99,9%.
2. Phuong an xir 13"/ ,trong twang hop chao ban khong t-ST 1e chao ban thanh ding hoc khong thu dn. so tien toi thieu nhu du kien: TCTHK se sir dung cac ngu6n khac nhu von chit so. hau, von vay... de bao dam nhu cau von dau to mua may bay va tang von luu dOng.
3. Chi tit phuang an sir dung von thu dugc cua clot chao ban:
STT NOi dung So tien (clang)
1 DAu to mua may bays 1.874.919.370.500
Trong do:
- V6n sir dung cho nam 20172 900.350.306.500
- V6n sir dung cho giai down 2018-2019 974.569.064.000
2 Tang von luu dOng 36.994.399.500
Tiing 1.911.913.770.000
TY gia quy d6i USD/VND tam tinh la 1USD = 23.000 VND; 2 Dv kien dot pita hanh c6' phi'eu se ket thilc vao Quy I nam 2018, do vay, TCT da thu xep von tir cac nsu'On kHz de thvc hien du an mua may theo lich thanh toan cho nam 2017 va dau nam 2018, sau do se ducfc bit dap lai khi ket thus dot phat hanh. So tien thu &roc se sir dung de thanh toan tien tra trtroc mua may bay.
I
T6ng Cling ty Hang khong Vi0 Nam - CTCP
Bac) cap tai chinh hop nhAt cho nam
k6t thtic ngay 31 thang 12 ham 2017
Tiing Cong ty Hang khong Vi4 Nam - CTCP Thong tin ve Tong Cong ty
Cfic van ban phap IST lien quan den thanh lap Tong Cong ty
Quyet dinh se 259/2006/QD-TTg ngay 13 thang 11 nam 2006 dm Thu Wong Chinh phu ye viec thanh lap doanh nghiep Nha mac - Tong Cong ty Hang khong Viet Nam bao gem cac don vi thanh vien hach toan phu thuec.
Quyet dinh so 952/QD-TTg ngay 23 thang 6 nam 2010 dm Thu Wong Chinh phir ye viec chuyen Cong ty me - Tong C6ng ty Hang khong Viet Nam thanh Cong ty TNHH Met thanh vien do Nha rank lam chi' so him tir ngay 1 thang 7 nam 2010.
Quyet dinh se 3207/QD-BGTVT ngay 13 thang 10 nam 2016 dm Be Giao thong Van tai ye viec quyet toan tien thu co phan hoa, quyet toan chi phi co phan h6a, xac dinh lai gia tri‘phan von Nha mac tai theri diem chinh thirc chuyen thanh cong ty phan dm Tong COng ty Hang khong Viet Nam - CTCP.
GiAy chting nii4p Bang IcS7 Doanh nghi0 so 0100107518 ngay 20 thang 3 nam 2017
Giay chirng nhan Dang ky Doanh nghiep da duet dieu chinh sau lan, va Ian dieu chinh gan day nhat la Giay chimg nhan DAng ky Doanh nghiep so 0100107518 ngay 20 thang 3 nam 2017. Giay chimg nhan Dang ky Doanh nghiep do So Ke hoach va Dau to Thanh pile Ha Nei cap.
HOi ding Quin tri Ong Pham Ngoc Minh Ong Luu Van Hanh Ong Duong Tri Thanh Ong Ta Manh Hung Ong Nguyen Xuan Minh Ong Koji Shibata
Chu tich Uy vien (clecn ngay 31/10/2017) Uy vien Uy vien Uy vien Uy vien
Ban Giam difIc Ong Duong Tri Thanh Ong Trinh Hong Quang Ong Trinh Ngoc Thanh Ong Le Hong HA Ong Nguyen Minh Hai Ong Dang Ngoc Hoa Ong Nguyen Thai Trung Ong Phan Xuan Dirc Ong Nguyen Hong Linh Ong Nguyen Ngoc Trong Ong Tran Thanh Hie'n
Tong Giam dec Pilo 'Ong Giam dee Pho Tong Giam dec Pho Tong Giam dec Pho Tong Giam dec Pho Tong Giam doc Pho reng Giam dec Pho Tong Giam dec Pho Tong Giam dec Pho reng Giam dec Ke toan truing
(tic ngay 22/4/2017) (ctjn ngay 30/11/2017) (tir ngay 1/12/2017) (cln ngay 31/12/2017)
Tru dfing kjr 200 Nguyen Son Long Bien, Ha Nei Viet Nam
Cong ty kiem toan Cong ty TNHH KPMG
Viet Nam
1
Chtmg thgc ban sao ddng v6i ban chInh.
Sd chdng thqc.32.6LQuy6n s6.,
lighy: 2 9 -03- 2018
Zee, Skid ,Tituui
M.
T6ng Ging ty Hang killing WO Nam - CTCP Bao cap dm Ban Clam (tic
Ban Giam d6c T6ng C6ng ty Hang khong Viet Nam - CTCP ("TOng Cong ty") trinh bay bao cdo nay va ban cdo tai chinh hop nhat dinh kern dm Tong Cong ty va cac cong ty con cho nam ket fink ngay 31 thang 12 nam 2017.
Ban Gidm d6c Tong Cong ty chiu,trach nhiem lap va trinh bay trung dux va hop ly' bdo cdo tai chinh hop nhat theo cac Chuan Ke toan Viet Nam, Che Ke toan Doanh nghiep Viet Nam va cac quy dinh phap ly c6 lien quan den viec lap va trinh bay bdo cdo tai chinh. Theo y kien dm Ban Gidm doc Tong Cong ty:
(a) bdo cdo tai chinh hop nhat dirge trinh bay tir trang 5 den trang 62 da phan Onh trung that va hop ly tinh hinh tai chInh hop nhat cila Tong Cong ty va cac ding ty con tai ngay 31 thang 12 nam 2017, ket qua hoat deng kinh doanh va luu chuyen tien to hop,nhat TOng Cong ty va cdc,cong ty con cho nam ket thric ding ngay, plra hop vai cac Chuan Inge Ke toan Viet Nam, Che do Ke toan Doanh nghiep Viet Nam va cac quy dinh phdp iy c6 lien quan den viec lap va trinh bay bdo cdo tai chInh; va
(b) tai ngay lap bdo cdo nay, khong c6 ly do gI de Ban Giam doe Tong Cong ty cho rang Tong Cong ty va cac tong ty con se khong the thanh town cac khoan no phai tra khi den han.
Tai ngay lap bdo cdo nay, Ban Gidm d6c Tang Cong ty da phe duyet phdt hanh bdo cdo tai chInh hop nhat dinh kern.
CON
(KiTh* fiGKHoN , 1,
throng Tri Thanh Tong Gicim cloc
Ha Nei, 2 6 -03- 2 018
am dee
2
KPMG Limited 46
h Floor, Keangnam Landmark 72
E6 Pham Hung Road, Me Tri Ward South Tu Liem District, Hanoi, Vietnam +84 (24) 3946 1600 I kpmg.com.vn
BAO CAO KIEM TOAN DOC LAP
ignh gOl cac Co citing Tong Cong ty Hang khong ViOt Nam - CTCP
ChUng toi da kraal fain bao cao tai chit-1h hop nhht dinh kem cua T6ng,COng ty Hang khong Viet Nam - CTCP ("Tong Cong ty") va cac cong ty con, bao gorn bang can dpi ke toan hop nhat tai ngay 31 thang 12 nam 2017, bao cao ket qua host d'Ong kinh doanh va bao cao chuyen tier' to hop nhht lien quan cho nam ket thitc cong ngay va cac thuyet minh kem theo duvc Ban Gam doc T6ng COng ty phe duyet phat hanh ngay 26 thang 3 nam 2018, duvc trinh bay tix trang 5 den trang 62.
Trach nhiem cua Ban Giam doc
Ban Clam doc Tong COng ty chlu trach nhiern lap va trinh bay trung thu'c va hap ly bao cao tai chinh nay theo cac Chuan mtxc Ka toan Viet Nam, Che (JO Ka toan Doanh nghiep Viet Nam va cac quy dinh phap IY c6 lien quan den viec lap va trinh bay bao cao tai chinh, va chiu trach nhiem ye kiem soat not 130 ma Ban Giam doc xac dinh la can thiet de dam bao viec lap bao cao tai chinh hop nhat khong c6 sai sot trong yeu do gian Ian hay nhArn ran.
Trach nhiOm cua ki6m toan vien
Trach nhiern cua chung toi la &Pa ray kien ve bao cao tai chit-1h hop nhht nay du'a trOn ket qua kihm toan cua cht.Ing toi. Chimg toi cid thtyc hien cong viec kihm toan theo cac Chun mix Kihm toan Viet Nam. Cac chuhn mu'c nay you cAu chung tai tuan thu chuhn mtyc va cac quy dinh ve dao dim nghe nghiep va lap ke hoach va thu'c hien cudc kihm toan de dat duvc so, dam bao hap IY ve viec lieu bao cao tai chinh hop nhat c6 can sai sot trong yeu hay khong.
Cong viec kihm toan bao gam viec thtyc hien cac thu tuc nhArn thu thap cac bhng chirng kiem toan ve cac so lieu va cac thuyet minh trong bao cao tai chinh. Cac tit tuc duvc lu'a chop cltya tren xet doan cua kihm toan vien, bao gam danh gia rui ro c6 sai sot trong yeu trong bao cao tai chit-1h do gian Ian hoac nham Ian. Khi thlyc hien cac danh gia rui ro nay, kiem toan vien xem xet kiem soat nOi bd dm Tong Cong ty liOn quan tai viec lap va trinh bay bao cao tai chinh trung thtyc va hap ly nhhm thiet ke cac thit tuc kiem toan phit hap vai tinh hinh thtyc te, tuy nhien khong nhArn muc dich dira ray kien ve hieu qua dm kiem soat not bd dm Tong C6ng ty. C6ng viec kihm toan air-1g bao gam viec danh gia tinh thich hop dm cac chinh sach ke toan duvc ap dung va tinh hop ly cua cac Lpac tit-1h ke toan dm Ban Gam doc T6ng Cong ty, cong nhu' danh gia viec trinh bay tong the bao cao tai chit-1h.
Chung toi tin rang cac bhng chump kihm toan ma chung toi thu duvc la cihy du va thich hap lam ca so' cho y kihn kiem loan dm chung
KPMG Limited, a Vietnamese one member limited liability company and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative ("KPMG International"), a Swiss entity.
3
Doan Thanh Toan Giay chOng nhan clang ky hanh nghe krem toan s6: 3073-2014-007-1
6: 16-02-057/2017-d
Tran Gray cht:rng nhan dang ky hanh nghe krern toan s6: 0306-2018-007-1 Ph6 T6ng Giam (Mc
Ha NOi, ngay 26 thang 3 nam 2018
kin cua ki6m toan vien
Theo y kien cua chong toi, bao cao tai chinh hgp nhat de phen anh trung thtyc va hap ly, tren cac khia canh trong y6u, tinh hinh tai chinh hap nhet cua TOng Cong ty Hang khong Viet Nam — CTCP tai ngay 31 thang 12 nam 2017, ket qua hoat dOng kinh doanh va chuyen ti'en to hgp,nhet trong nam ket thim ding ngay, hgp vai cac Chuan rntyc Ke toan Viet Nam, Che dO Ke toan Doanh nghiep Viet Nam va cac quy Binh phap ly có lien quan den viec lap va trinh bay bao cao tai chinh.
C8ng t TNHH KPMG
4
Tong Cong ty 1-!ang khong V* Nam - CTCP Bang can doi Ice toan hop nhAt tai ngay 31 thang 12 nam 2017
Mau B 01— DN/IIN (Ban hanh theo Thong to so 202/2014/1T-BTC
ngay 22/12/2014 ctia Bo Tai chinh)
TAI SAN
Tai san ngAn h#n
Ma so
Thuyet minh
31/12/2017 VND
1/1/2017 VND
(100 = 110 + 120 + 130 + 140 + 150) 100 21.122.732.928.741 22.309.076.409.828
Tien va cac khoan ttrong strong tien 110 4 7.540.619.875.447 2.764.885.359.376 Tien 111 2.120.415.497.010 1.767.709.581.449 Cac khoan tuong throng tien 112 5.420.204.378.437 997.175.777.927
Dan ttr tai chinh ngi'n han 120 409.299.086.391 763.676.001.400 Dau to nam gia den ngay ciao han 123 5(a) 409.299.086.391 763.676.001.400
Cac khoan phai thu ngin han 130 9.608.180.196.424 15.622.855.140.252 Phai thu ngri han dm khach hang 131 6 3.963.515.421.579 3.443.588.578.754 Tra truck cho ngtreri ban ngart han 132 7 4.922.411.727.508 11.136.694.291.380 Phai thu ngan Ilan khac 136 8(a) 813.814.268.014 1.125.400.096.522 Dv phOng cac khoan phai thu ngan han kh6 doi 137 9 (91.561.220.677) (82.827.826.404)
Hang ton kho 140 10 3.233.835.802.911 2.712.180.564.486 Hang ton kho 141 3.470.521.838.511 2.821.047.839.720 Du phOng giam gia hang din kho 149 (236.686.035.600) (108.867.275.234)
Tai san ngan hp,n khac 150 330.797.967.568 445.479.344.314 Chi phi tra truck ngan han 151 15(a) 217.230.559.291 184.365.692.747 Thue gia tr gia tang duvc khAu trir , i 152 89.711.666.762 156.508.442.254 Thue va cac khoan khac phai thu Nha ntr6c 153 18 23.855.741.515 104.605.209.313
Ccic thityect tninh clInh kern la b(5 phan hop thanh cua bao cao tai chinh hop nhcit nay
5
TOng Cong ty Hang khong Vi4 Nam - CTCP Bang can doi ke toan hop nhAt tai ngay 31 thong 12 nom 2017 (t4 theo)
Mau B 01- DN/HN (Ban hanh theo Thong to so 202/2014/TT-BTC
ngay 22/12/2014 ctia BO Tai chinh)
Tai san dai han
Ma so
Thuylet minh
31/12/2017 VND
1/1/2017 VND
(200 = 210 + 220 + 240 + 250 + 260) 200 67.427.752.946.844 74.171.251.295.993
Cac khoan phii thu dai h#n 210 4.176.531.225.299 4.833.214.758.161 Phai thu dai han cna khach hang 211 6 1.394.607.563 1.394.607.563 Tra truck cho nguei ban dai han 212 7 1.812.099.336.087 2.435.873.162.405 Phai thu dai han khac 216 8(b) 2.363.607.997.649 2.396.517.704.193 Du pheng phai thu dai hail kho doi 219 9 (570.716.000) (570.716.000)
Tai san co dinh 220 55.086.555.441.658 61.409.518.540.209 Tai san co dinh hint hinh 221 11 17.949.543.147.145 21.181.636.758.139
Nguyen gid 222 29.928.288.203.307 38.606.881.503.073 Gici tri hao man lily ke 223 (11.978.745.056.162) (17.425.244.744.934)
Tai san co dinh hitu hinh thue tai chinh 224 12 36.974.621.048.400 40.074.945.442.518
Nguyen gid 225 53.392.830.549.661 53.404.449.739.544 Gid tri hao mon Pity Id 226 (16.418.209.501.261) (13.329.504.297.026)
Tai san co dinh vo hinh 227 13 162.391.246.113 152.936.339.552 Nguyen gici 228 623.390.403.932 584.800.272.646 Gici tri hao mon luy kj 229 (460.999.157.819) (431.863.933.094)
Tai san do' dang dai han 240 269.625.540.621 262.220.170.679 Xay dung co ban da dang 242 14 269.625.540.621 262.220.170.679
Diu tin tai chinh dai han 250 5(b) 2.114.548.123.652 2.066.294.206.579 Dau to vao cac cong ty lien ket 252 1.551.252.520.532 1.579.127.638.033 Dan to yip von vao don vi khac 253 565.833.415.677 496.566.992.540 Du pining dau to tai chinh dai han 254 (2.537.812.557) (9.400.423.994)
Tai san dai han khac 260 5.780.492.615.614 5.600.003.620.365 Chi phi tra truot dai han 261 15(b) 5.530.615.533.994 5.319.932.552.737 Tai san thue thu nhap hoan lai 262 16 1.331.012.795 2.154.845.050 Thiel bi, vat ttr, phu ding thay the dai han 263 248.546.068.825 277.916.222.578
TONG TAI SAN (270 = 100 + 200) 270 88.550.485.875.585 96.480.327.705.821
Ccic thuye't minh clinh kern la bo phan hop thanh cita bdo coo tai chinh kip nh idt nay
6
Tong COng ty Hang khang Viet Nam - CTCP Bang can doi ke toan hop nhAt tai ngay 31 thing 12 na'm 2017 (tgp theo)
Mau B 01— DN/HN (Ban hanh theo Thong to so 202/2014/IT-BTC
ngay 22/12/2014 caa BO Tai chinh)
NGUON VON
Ma so
Thuyet minh
31/12/2017 VND
1/112017 VND
NO PHAI TRA (300 = 310 + 330) 300 71.117.566.152.055 80.235.683.786.129
Nct ngin h#n 310 32.738.421.854.141 29.362.757.831.474 Phai tra ngtreyi ban nga'n han 311 17 13.805.266.299.095 12.009.576.914.474 Ngtrefi mua tra tie'n truac ngA.n han 312 339.531.602.893 268.760.789.659 Thuec va cac khoan phai ni5p Nha nook 313 18 425.031.867.035 426.179.460.693 Phai tra ngtrei lao dOng 314 1.568.532.261.559 1.390.911.311.411 Chi phi phai tra ngan han 315 19 4.573.543.743.638 2.470.071.553.711 Doanh thu chtra thgc hiesn ngan han 318 20 719.522.863.991 562.307.697.560 Phai tra n6n han kit& 319 21(a) 1.082.048.555.836 918.827.540.756 Vay va no. thue tai chinh ngan han 320 22(a) 9.689.506.851.655 11.035.691.702.894 Du phong phai tra ngan han 321 23 28.860.407.446 41.701.207.446 Quy khen thuong, phtic loi 322 506.577.400.993 238.729.652.870
No' dai han 330 38.379.144.297.914 50.872.925.954.655 Doanh thu chua thtic hi'en dai han 336 4.364.618.372 1.884.596.800 Phai tra dai han khac 337 21(b) 758.915.862.105 878.510.547.408 Vay va no. thug tai chinh dai han 338 22(b) 37.432.775.702.145 49.829.138.174.531 Thue thu nh4p hodn1ai phai tra 341 16 183.088.115.292 159.643.335.667 Du phong phai tra dai han 342 3.749.300.249
Ccic thuyk minh clInh kem la b:o phan hop thanh cira bao coo tai chinh hop nluit nay
7
NgtrOi 2 6 -03- 2018
` CTCP
ong Trf Thanh Tong Giant. (Mc
Tran Thanh Hie'n Ke todn trtr &rig
fr Co N G T.
94_6 N 7111314'NG
El VIET144
116 Xuan Tarn Ban Tai chinh Ke todn
Tiing Cong ,ty Hang killing Viet Nam - CTCP Bang can dOi ke toan hop nhit tai ngay 31 thing 12 nam 2017 (flip theo)
Mau B 01- DN/HN (Ban hanh theo Thong tie so 202/2014/77'-BTC
ngay 22/12/2014 cita Bo Tai chinh)
VON CHU SO HOU (400 = 410)
Von chit so. him V6n co phAn • Co phie't t ?ha thong có quyen
Ma so
400
410 411
Thuytt minh
24 25
31/12/2017 VND
17.432.919.723.530
17.432.919.723.530 12.275.337.780.000
1/1/2017 VND
16.244.643.919.692
16.244.643.919.692 12.275.337.780.000
bieu quo:et 411a 12.275.337.780.000 12.275.337.780.000 Thing du' von co phan 412 1.220.852.256.541 1.220.852.256.541 Von khac cita chit set hiru 414 241.355.237.827 241.355.237.827 Chenh Lech danh gia lai tai san 416 (1.153.004.222.954) (1.153.004.222.954) Chenh lech tST gia hoi dodi 417 209.681.632.811 204.874.976.862 Quy (jail to phat trien 418 21.447.164.147 21.447.164.147 Quy ho tro sap xep doanh nghi0 419 1.068.628.929.237 1.068.628.929.237 Quy khac thuec von chit so' him 420 2.024.298.861 2.024.298.861 Loi nhuan sau thug china phan pho'i 491 2.907.620.288.230 1.801.088.143.876 • LNST chtra phan phoi/(a) luy
ke den cuot nain trtrac 421a 553.738.204.303 (143.333.754.443) • LNST china phan phoi n'am nay 421b 2.353.882.083.927 1.944.421.898.319 Loi Ich co (tong khong kiem soat 429 27 638.976.358.830 562.039.355.295
TONG NGUON VON (440 = 300 + 400)
440 88.550.485.875.585 96.480.327.705.821
Cdc thuyeft tninh dinh kern la LO pkin Ivy) thanh cita bdo cdo tai chinh hop nheit nay
8
Ttong Ging ty Hang khong Vi4 Nam - CTCP Bao ea° ktt qua ho,at Ong kinh doanh hyp nhit cho nam ket thfic ngay 31 thang 12 nam 2017
Mau B 02 - DN/IIN (Ban hanh theo Thong tae so 202/2014/TT-BTC
ngay 22/12/2014 cfia BO Tai chinh)
Doanh thu ban hang va cung cap dich vu
Ma so
01
Thuytt minh
29
2017 VND
83.553.713.100.813
2016 VND
70.571.488.322.864
Cac khoan giam trir doanh thu 02 29 602.742.605.540 482.514.471.542
Doanh thu thuan ve ban hang va cung cap dich v9 (10 = 01 - 02) 10 29 82.950.970.495.273 70.088.973.851.322
Gia von hang ban va cung cap dich vu 11 72.278.296.333.981 59.246.148.246.923
Loi nhuan g9p (20 = 10 - 11) 20 10.672.674.161.292 10.842.825.604.399
Doanh thu boat Ong tai chinh 21 30 906.645.270.861 899.842.836.077 Chi phi tai chinh 22 31 2.293.714.332.481 3.049.417.848.736
Trong do: Chi phi liii vay 23 1.558.118.623.739 1.365.427.620.435 PhAn (18)/lai trong cong ty lien ket 24 (19.861.652.419) 74.777.582.856 Chi phi ban hang 25 32 4.874.949.412.061 4.456.253.993.479 Chi phi quail 15, doanh nghip 26 33 2.323.175.539.158 2.244.778.696.112
Loi nhu4n thuan tir host &Ong kinh doanh 30 2.067.618.496.034 2.066.995.485.005 {30 = 20 + (21 - 22) + 24 - (25 + 26)1
Thu nhap khac 31 34 1.124.558.621.123 578.376.098.914 Chi phi khac 32 37.417.629.340 44.789.738.486
Loi nhu4n khac (40 = 31 - 32) 40 1.087.140.991.783 533.586.360.428
Ccic thtty't mink clinh kem la ho phan hap thanh czia bcio ccio tai chinh hop nheit nay
9
010> e Ng yet,
ii, / GONG TY
OP rib VIF'j
i \N CT CP
N., 8/E-] N - iitrang Trl Thanh Tong Giant cloc
2 6 -03- 2018
He Xuan Tarn Tran Thanh Hien Ban Tai chInh Ke toan Ke tocin trtrang
Ngtrei lap:
Ding C8ng ty Hang khong Vi4 Nam - CTCP Bao cao kft qui hog Ong kinh doanh hop nhat cho nam ke't thtic ngay 31 thang 12 nam 2017 (tiip theo)
Mau B 02 — DN/HN
Loi nhu4n ke toil' fru& thue (50 = 30 + 40)
Chi phi thue TNDN hilen hanh
Chi phi thu' TNDN hoan 1ai
Lo'i nhu4n sau thuec TNDN (60 = 50 - 51 - 52)
Phan bo cho:
Co 'Jong cua cong ty one
Co dong khong kiem soat
Lai teen di phi&i
Lai co ban tren ce phieu
Ma so
50
51
52
60
61
62
70
Thuye't minh
36
36
(Ban anh theo Thong tu. so 202/2014/TT-BTC ngay 22/12/2014 cita Bd Tai chinh)
2017 2016 VND VND
3.154.759.487.817 2.600.581.845.433
471.377.611.879 340.669.014.103
24.268.611.881 154.675.736.633
2.659.113.264.057 2.105.237.094.697
2.370.500.548.767
288.612.715.290
2.054.563.627.762
50.673.466.935
37 1.931 1.685
Cdc thuye't ininh dInh kern la hO phdn hop thanh cna bdo coo tai chInh hop nh idt nay
10
TOng Cling ty Hang khOng ViEt Nam - CTCP Bao cao luu chuyen tien to htlp nhit cho nam ket tinic ngay 31 thang 12 nam 2017 (Phtro'ng phi') gian tiep)
Mau B 03 — DN/HN (Ban hanh theo Thong to so 202/2014/IT-BTC
ngay 22/12/2014 clia BO Tat chinh)
Ma Thuyet 2017 so minh VND
LIJU CHUYEN TIEN Tif HOAT BONG KINH DOANH
2016 VND
IAA nhqn trtro'c thue 01 3.154.759.487.817 2.600.581.845.433 Dieu chinh cho cac khoin
Khau hao va phan b6 02 5.192.580.322.457 5.218.292.501.411 Cac khoan dtr phong 03 113.099.442.953 41.061.246.841 (Lai)/lo chenh loch ty gia h6i dodi do danh gia Iai cac khoan mac tien to có goc ngoai to 04 (63.985.663.924) 730.050.392.571 Lai tir hoat &Ong dAti tir 05 (315.261.310.952) (545.251.701.369) Chi phi lai vay 06 1.558.118.623.739 1.365.427.620.435
Loi nhti'an tir ho4t Ong kinh doanh truck nhtrng thay diii von hru &Ong
08 9.639.310.902.090 9.410.161.905.322
Bien deng cac khoan phai thu 09 6.811.365.649.648 (463.996.513.375) Bien dOng hang ton kho 10 (620.103.845.038) (954.278.619.370) Bien dOng cac khoan phai tra va ng phai tra khac 11 4.627.807.018.445 4.227.964.944.492 Bien d'Ong chi phi tra trirot 12 (243.547.847.801) (604.196.414.778)
20.214.831.877.344 11.615.655.302.291
Tien lai vay da tra 14 (1.588.543.545.160) (1.528.052.892.341) Thue thu nhap doanh nghiep da nep 15 (349.629.400.992) (387.537.191.194) Tien chi khac cho hoat dOng kinh doanh 17 (298.815.506.086) (149.224.296.483)
Luu chuyen tien thu'an tir host Ong kinh doanh 20 17.977.843.425.106 9.550.840.922.273
Ccic thitye't minh chinh kern la bo phan hop thanh cna brio ccio tai chinh hap nit& nay
11
1 ting COng ty Hang khOng Vqt Nam - CTCP Bac, cao hru chuye'n tien to hop nhit cho nam ket tithe ngay 31 thang 12 nam 2017 (Phtrung phap gian tie') — tip theo)
Mau B 03 — DN/IIN (Ban hanh theo Thong tie so 202/2014/17-BTC
ngay 22/12/2014 clia BO Ted chinh)
LUb CHUYEN TIEN Tir HOAT DONG
Tien chi mua sam, xay Ong tai san
Ma Thuyet so minh
2017 VND
2016 VND
DAU TU
co Binh va tai san dai han khac 21 (760.601.382.188) (9.277.532.789.609) Tien thu tir thanh1Yi, nhtrong ban tai san co dinh va tai san dai han khac 22 1.611.975.393.533 295.386.846.662 Tien chi cho vay, mua cac cong cu ng cua cac don vi khac 23 (852.708.000.000) (1.455.682.977.222) Tien thu hOi cho vay, ban lai cac ding cu no dm cac don vi khac 24 1.207.084.915.009 1.074.175.102.222 Tien chi dau to gop von vao cac don vi khac 25 (73.999.940.000) (107.000.000.000) Tien thu hoi clan to gop von vao cac don vi khac 26 24.605.300.000 Tien thu lai tien giri va co tirc 27 324.518.533.557 243.026.390.220
Lim chuyen tien thuan tir host it ng Tau tir 30 1.456.269.519.911 (9.203.022.127.727)
LIYU CHUYEN TIEN Ti> HOAT DONG TAI CHiNH
Tien thu tir Oat hanh co phieu 31 62.675.865.832 2.567.441.763.999 Tien thu tir di vay 33 19.430.255.503.126 27.369.210.821.590 Tien tra no goc vay 34 (28.571.347.407.325) (26.866.352.970.822) Tien tra ng g6c thue tai chInh 35 (4.576.515.299.460) (4.791.607.944.488) Tien tra co tiirc 36 (1.011.077.805.038) (434.298.920.492)
Liru chuyen tien thuan tir host dOng tai chinh 40 (14.666.009.142.865) (2.155.607.250.213)
Ccic thuy& minh chinh kern la bO phan hop thanh cna bcio cao tat chInh hop nhdt nay
12
duAG GONG TY
• •iii(s1 VIi NA
2 6 -03- 2018
•<-• CTCP ., • ro
+ \) Tean Thanh HiL Ke tocin trzt 'Ong
13m5ng ri Thanh Tong Gicinz cloc
Tang Cong ty Hang khong Vik't Nam - CTCP Bac) ea° hru chuye'n tien to hop nhAt cho nam ket thtic ngay 31 thang 12 nam 2017 (Phirong phap gian tip — tiep theo)
Mau B 03 — DN/IIN (Ban hanh theo Thong tu. sa 202/2014/IT-BTC
ngay 22/12/2014 clia BO Tai chInh)
Ma Thuyet
2017
2016 so minh
VND
VND
Luu chuyen tien thu'an trong nam (50 = 20 + 30 + 40) Tien va cac khoin tirceng throng tien dau nam Anh huoug cua thay cloi ty gia hoi dodi quy dai ngoai to Tien va cac khoan twang diroug tien cuoi nam (70 = 50 + 60 + 61)
50 4.768.103.802.152 (1.807.788.455.667)
60 2.764.885.359.376
4.573.823.236.419
61 7.630.713.919
(1.149.421.376)
70 4 7.540.619.875.447
2.764.885.359.376
1-16 Xuan Tam Ban Tai Minh Ke tocin
Ctic thuy-jt mirth clinh kern la b.:6 plOn hqp thanh c/ia bao cao tai MI/1h hop /that nay
13
Tong Cling ty Hang khOng Vi;et Nam - CTCP Thuyet minh bao cao tai chinh hop nhAt cho nam ktt thtic ngay 31 thang 12 nam 2017
Mau B 09- DN/HN (Ban hanh theo Thong tu• so 202/2014/TT-BTC
ngay 22/12/2014 cita BO Tai chinh)
Cac thuyet minh nay la be phan hop thanh va can dirac dec ding thei viii bao cao tai chInh hop nhat dinh kern.
1. Don vi bac. cao
(a) Hinh thirc sef him vein
Tong C6ng ty Hang kh6ng Viet Nam - CTCP ("Tong C6ng ty") tien than la met doanh nghiep Nha mak &rev thanh lap theo Quyet dinh se 259/2006/QD-TTg ngay 13 thing 11 nam 2006 cila Thu tuong Chinh phu, bao gem cac don vi thanh vien hach toan phi thuec ("cac dan vi phi thuOc").
Can dr vao Quyet Binh se 952/QD-TTg ngay 23 thang 6 nam 2010 ve viec chuyen C6ng ty me -Tong Cong ty Hang khong Viet Nam thanh Cong ty TNHH Met thanh vien do Nha nuot lam chn sa hail ngay 1 thang 7 nam 2010, Cong ty me TOng Cong ty Hang khong Viet Nam boat king clued hinh thirc doanh nghiep Nha nuac, clugc chuyen doi thanh Tong Cong ty Hang khong Viet Nam hoat ding duoi hinh thirc Cong ty TNHH Met thanh vien.
Theo Giay chirng nhan clang ky doanh nghiep Cong ty TNHH Mot thanh vien se 0100107518 do Si Ke hoach va Dau to thanh pile Ha Nei cap lan dan ngay 30 thang 6 nam 2010 va thay doi lan thir ba ngay 1 thang 4 nam 2015, C6ng ty me - TOng Cong ty Hang kh6ng Viet Nam duet chuyen doi thanh cong ty co phan vii ten goi Tong Cong ty Hang khong Viet Nam — CTCP ke dr ngay 1 thang 4 nam 2015.
Bao cao tai chInh hap nhat cila reng Cong ty cho nam ket thdc ngay 31 thang 12 nam 2017 bao gem TOng C6ng ty va cac cong ty con va cac lai ich cua Tang C6ng ty va cac cong ty con trong cac cong ty lien ket.
(b) Hoat cling chinh
Cac hoat Ong chInh cua Tong Cong ty va cac ding ty con bao gem:
• Van chuyen hang khong hanh khach;
• Dau tu, quail ly yen da'u tir va truc tiep gnarl ly von san xuat kinh doanh; au to ra nuec ngoai; mua, ban doanh nghiep; gip yen mua co phan va chuyen nhireng von Op, ban co phan;
• Van chuyen hanh ly, hang boa, buu kien, buu pham, thu;
• Hoat &Ong hang khong chung (bay chdp anh dia hinh, khao sat dia chat, bay hieu chuan cac,dai hiking an clueing hang khong, sira china bao dutng &rang din cao the, phuc dau trong rung, kiem tra moi truing, tim kiem can nan, cap cuu y te, bay phuc vu cho muc dich chInh tri, kinh te, xa hei, an ninh, quoc phang);
• Cung frng dich vu thuang mai, du lich, khach san, ban hang mien thue tai nha ga hang khong va cac tinh, thanh phi; cac dich vu hang khOng khac;
• Cung cac dich vu Icy thuat thuang mai mat dat; cac dich vu tai nha ga hanh khach, ga hang hem va cac dich vu phuc vu san do tai cac cang hang khong, san bay;
• Sira chfra va bao dutng phuang den van tai (dd. 0 to, mo to, xe may va xe co &Ong ca khac); bao dung tau bay, &Ong ca, phi ding, thiet bi hang khong va cac thiet bi ky thuat khac;
• San xuat linh kien, phu ding, vat tu' tau bay, trang thiet bi Icy thuat va cac Wei dung khac thuOc linh vtrc cong nghiep hang khong;
14
TOng ping ty Hang khOng V* Nam - CTCP Thuyet minh bao cao tai chinh hop nhit cho nam ket thtic ngay 31 thang 12 Wain 2017 (titp theo)
Mau B 09 - DN/IIN (Ban hanh theo Thong to so 202/2014/IT-BTC
ngay 22/12/2014 dia BO Tai chinh)
■ Cung ung cac dich vu ky thuat va vat to phn tang cho cac hang hang kitting trong nu& va ntrac ngoai;
• Dich vu giao nhan hang boa; dAu to va khai thac ha tang ky thuat tai cac san bay; nha ga hanh khach, hang Ma., ca so ha tang ky thuat va cac dich vu dong b6 trong day chuyen van tai hang kitting;
• Van tai da phuang fink;
• XuAt nhap khAu tau bay; Ong ca, phi ding, thiet bi hang khOng (thue, cho thue, thue mua va mua, ban) va nhitng mat hang khac theo quy dinh cua Nha mrac;
• San xuat, xuat, nhap khAu cac trang thiet bi phuc vu day chuyen van tai hang khong;
• San xuat, the Men, xuat, nhap khAu thuc phAm a plinc vu tren tau bay;
• XuAt, nhap kh.A.0 xang dAu, ma hang khong (bao gem nhien lieu, dAu mo boi tron va chAt long chuyen dung) va xang dau khac;
• Cung ung xang dau, mO." hang khong (bao gem nhien lieu, dAu mO'• looi tron va chAt long chuyen dUng) va xang dau khac tai cac cang hang khong san bay;
• Dai V ban le xang dAti;
■ Dich vu dai ly cho cac hang hang khong, cac nha san xuat tau bay, d6ng ca, thiet bi, php tang tau bay, cac ding ty van tai, du lich trong nu& va ntrac ngoai;
• In An (trfr cac loaf hinh Nha ntrac cam);
• Xay dung, to van xay dung (khong bao gem thiet ke cong trinh);
• Cung ung lao Ong (khong bao gem moi giai, giOi thieu, tuyen dung va cung frng lao d6ng cho cac Doanh nghiEp c6 chirc nang xuat khau lao d6ng va cung ung, quanbingtrai lao d6ng di lam viec nu& ngoai); xuat, nhap khan lao d6ng;
• Khoa hoc, ding nghe;
• Kinh doanh bAt &ling san;
• Kinh doanh dich vu thuang mai dien dr; va
• Dao tao; Tai chinh, ngan hang; Cho thue tai chit-1h (doanh nghiep chi hoat d6ng sau khi duac co quan Nha mot c6 tham quyen cho phep).
DOi vOi cac nganh nghe kinh doanh c6 dien kien, TOng COng ty va cac cong ty con chi kinh doanh khi dat dieu kien theo quy dinh cua pita') lust.
(c) Chu k5T san xuat kinh doanh thong thuoug
Chu kSi san xuat kinh doanh thong thuong cua TOng Cong ty va cac cong ty con nam trong pham vi 12 thang.
(d) Cau truc doanh nghiO
Tai ngay 31 thang 12 nam 2017, TOng COng ty co 30 don vi truc thu6c (bao gem cac chi nhanh trong nu6c va nuac ngoai), 15 cong ty con va 5 cong ty lien ket (1/1/2017: 30 don vi truc thu6c, 15 cong ty con va 5 cong ty lien ket).
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Tiing ping ty Hang killing Viet Nam - CTCP Thuyet minh bao cao tai chinh hop nhAt cho nam ke't thac ngay 31 thing 12 nam 2017 (tiep theo)
Mau B 09 - DN/11N (Ban hanh theo Thong to so 202/2014/7T-BTC
ngay 22/12/2014 cUa BO Tai chinh)
2. Co' s& 14p bao cal) tai chinh
(a) Tuyen bo ve tuan thu
Bao cao tai chinh h9p nhat &rot lap theo cac Chuan muc Ke toan Viet Nam, Che dO Ke toan Doanh nghiep Viet Nam, Quy dinh the dO bao cao tai chinh hop nhat ap citing cho Tong Cong ty Hang khong Viet Nam - CTCP &rot ban hanh theo Quyet dinh so 1913/QD-TCTHK-TCKT ngay 18 thang 12 nam 2015 ("Quyet dinh so 1913") cOa. Tong Cong ty va cac quy dinh phap ly7c6 lien quan den viec lap va trinh bay bao cao tai chinh.
Quyet dinh so 1913 duvc xay Ong dtra teen Quyet dinh so 2581/TCTHK-TCKT ngay 30 thang 12 nam 2011 dm Tong Cong ty da &rot BO Tai chinh chap thuan tai Cong van so 17011/BTC-CDKT ngay 14 thang 12 nam 2011. Che dO bao cao tai chinh hop nhat ap,dung cho Tong Cong ty Hang khong Viet Nam - CTCP có mot so khac bit so vai Chuan mtrc Ke toan Viet Nam ("VAS") so 7 "Ke toan cac khoan dau to vao cong ty lien ket" va VAS 25 "Bac, cao tai chinh h9p nhat va ke toan cac khohn dau tn. vao cong ty con" ban hanh theo Quyet dinh so 234/2003/QD-BTC ngay 30 thing 12 nam 2003 va htrOng din thpy hien tai Th6ng to so 161/2007/TT-BTC ngay 31 thang 12 nam 2007 va Thong to 202/2014/TT-BTC ngay 22 thang 12 nam 2014 ciia BO Tai chinh, cu the nhu sau:
• TOng Cong ty thgc hien loai trir theo nguyen tic so nhO hon d6i vai so du cac khoan cong no phai thu va phai tra, cho vay va di vay, cac nghiep vu doanh thu va chi phi giaa Citing ty me voi cac cong ty con va giva cac cong ty con vai nhau trong twang hop so lieu doi chieu, xac nhan giva Cong ty me vii cac cong ty con hoac gifra cac cong ty con khong bang nhau. Rieng truang hop phat sinh giao dich Cong ty me cung cap dich vu van chuyen cho cong ty con thi khi dieu chinh lay theo , lieu bao cao cua ding ty con; va
• Hang ton kho mua ban not 1)0 duvc gia dinh la so fen kho cua nam truck da dirac tieu thu het trong nam nay.
(b) Co. so' do Minn
Bao cao tai chinh hop nhat, trir bao cao luu chuyen tien to hop nhat, duvc lap tren co' so. don tich theo nguyen tic gia gOc. Bao cao luu chuyen tien to hop nhat (Iliac lap theo phuvng phap gian tiep.
(c) Kjr ke toan nam
1‹./ ke toan dam cua Tong Cong ty va cac cong ty con la tir ngay 1 thang 1 den ngay 31 thang 12.
(d) Don vi tien to ke toan
Don vi tien toan Tong Cong ty va cac ding ty con la Deng Viet Nam ("VND"), cung la don vi tien to &rot sir citing cho muc dich lap va trinh bay bao cao tai chinh.
18
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Tolug Cong ty Hang khong Viet Nam - CTCP Thuyet minh bao cao tai chinh h9p nhit cho nam ket thtic ngay 31 thing 12 nam 2017 (tie'p theo)
Mau B 09 - DN/IIN (Ban hanh theo Th3ng to so 202/2014/17-BTC
ngay 22/12/2014 cita B9 Tai chinh)
3. Tom tit nhung chinh sach ke toan chu yeu Sau day la nhitng chinh sach ke toan chit yeu dugc TOng C6ng ty va cac ding ty con ap dung trong viec lap bao cao tai chinh hop nhat nay.
(a) Co so' hop nhit
(i) Gong ty con
C6ng ty con la cac don vi chiu str kiem soat,ciia. Tong COng ty. Bao cao tai chinh cong ty con dugc bao trong bao cao tai chinh hop nhat Ice tir ngay kiem soat bat dau có hieu hic cho ngay quyen kiem soat charn dirt.
L9i ich co &Ong khong kiem soat
Lai ich co (long khOng kiem soat &rot xac dinh theo ty le phAn so hitu cua co dOng khOng kiem soat trong tai san thuan cila don vi bi mua lai tai ngay mua.
Viec thodi von hoac tang von cua TOng C6ng ty trong cong ty con ma kh6ng clan den mat quyen kiem soat &rot ke toan Wang tu nhu' cac giao dich von chu so' huu. Chenh lech giita gia tri thay doi phan so' hitu cua Tong Cong ty trong tai san thuan cua cong ty con va so thu hoac chi tir viec thodi von hoac tang von tai cong ty con dirgc ghi nhan vao lgi nhuan sau thue chua phan phoi thuOc von chi' so' hum
(iii) Cling ty lien kit
C6ng ty lien ket IA nhiing cong ty ma T6ng Cong ty có Anh hating clang ke, nhung khong kiem soat cac chinh sach tai chinh va hoat dOng cua cong ty. Cong ty lien ket dirgc hach toan theo phuong phap von chu so' hun (goi chung 1a cac don vi nhan dau tu,clugc hach toan theo phuong phap von chii so' hint). Bao cao tai chinh hop nhat bao
s phan ma TOng Cling ty dugc huong trong thu nhap va
chi phi dm cac don vi nhan dau to dtrac hach toan theo phuong phap von chi] hitu, sau khi dieu chinh theo chinh sach ke toan ciia Tong Cong ty, tir ngay bat,dau cho ngay cham dirt sir anh throng (tang ke cac don vi nay. Khi phan 10 dm don vi nhan dau tu' ma TOng Cong ty phai chia se vuot qua lgi ich dm Tong Cong ty trong don vi nhan dau tu dugc hach toan theo phuong phap von chit hint, gia tri ghi so dm khoan dau tu' se &rot ghi giam tad bang khong va dirng viec ghi nhan cac khoan 10 phat sinh trong tucrng lai trir cac khoan 10 thuOc pham vi ma Tong Cong ty CO nghia vu phai tra hoac da tra thay cho don vi nhan dau tu.
(iv) Ccic giao dich clupr loyi trir khi h9p nit&
Cac so du trong nqi bo TOng COng ty va cac cong ty con va cac khoan thu nhap va chi phi chira thut hien tir cac giao dich not bo &rot loai trir khi lap bao cao tai chinh hop nhat. Khoan lai va 18 chua thuc hien phat sinh tir cac giao dich cac don vi nhan dau tu' ducyc hach toan theo phuong phap von chi' so' hal dugc trir vao khoan dau tu' trong pham vi lgi ich dm Tong Cong ty tai don vi nhan dau fix.
19
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Tling 95ng ty Hang killing Vi4 Nam - CTCP Thuyet minh bao cao tai chinh hiyp nhat cho Ham ktt thtic ngay 31 thing 12 Liam 2017 (trep theo)
Mau B 09 - DN/HN (Ban hanh theo Thong to so 202/2014/1T-BTC
ngay 22/12/2014 cita BO Tai chinh)
Nhu da duoc trinh bay tai Thuyet minh 2(a), Tong COng ty thgc hien loai trir theo nguyen tic so nhO han doi von so dtr,cac khoan Cong no phai thu va phai tra, cho vay va di vay, cac nghiep doanh thu va chi phi gifra Tong Cong ty vii cac ding ty con va gifta cao cong ty con vai nhau trong trubng hop sO lieu doi chieu, xac nhan gifia Tong Cong ty cac cong ty con hoac gifra cac cong ty con khong bang nhau. Rieng truing hop phat sinh giao dich Tong COng ty cung cap dich vu van chuyen cho cong ty con thi khi dieu chinh se lay theo s6 lieu bao cao cua cong ty con. Ben canh d6, hang ton kho mua ban nei be dang duoc gia dinh la so ton kho cua nam trtrot da duoc sir dung het trong nam nay.
(b) Ngoai to
(i) Cric giao dich biing ngoai to
Cac giao dich bang cac dun vi tien khac VND trong nam duoc quy doi sang VND theo ty gia xap xi vii ty gia thuc to tai ngay giao dich.
Cac khoan muc tai san va no phai tra co goc bang don vi tien to khac VND duoc quy doi sang VND theo ty gia mua ban chuyen khoan trung binh ngan hang thu'o'ng mai not Tong Cong ty va cac cong ty con thuong xuyen c6 giao dich hoac ty gia xap xi ty' gia thuc to cua ngan hang thuang mai tai ngay ket thuc kSi ke toan.
IAt ca cac khoan chenh lech tS, gia hoi dodi duoc ghi nhan vao bao cao ket qua boat &Ong kinh doanh hop nhat. Lai chenh lech ty gia do dinh gia lai sO du cac khoan muc lien to co goc ngoai to tai ngay ket thilc ky ke toan khong duoc &mg de chia cho cac co (long.
(ii) Hor.a cling ntrot ngoai
Cac tai san va no phai tra cua cac boat Ong 0' ntroc ngoai, bao gom the thuong mai va cac dieu chinh gia tri hop ly phat sinh trong qua trinh mua, duoc quy doi sang VND theo ty gia hoi. dodi tai ngay ket tInic kS, ke toan nam. Thu nhap va chi phi dm cac boat Ong 0' nuot ngoai duoc quy doi sang VND theo ty gia hoi dodi tai ngay giao dich.
Cac chenh lech ty gia hoi dodi phat sinh do viec quy d6i cac hoat deng nuot ngoai diroc,ghi,nhan vao khoan muc "Chenh lech TS,/ gia Hoi dodi" thuc nguon von chi' se' hint tren bang can doi ke toan hop nhAt.
(c) Tien va cac khofin twang throng tien
Tien bao gem tien mat, tien giri ngan hang khong ky han va tien dang chuyen. Cac khoan tu'ang throng tien cac khoan dau tu' ngan c6 tinh, thanh khoan cao, c6 the de dang chuyen doi thanh met luong tien xac dinh, khong c6 nhieu rui ro ye thay doi gia tri va duoc sir dung cho dich dap irng cac cam ket chi tien ngan han hon la cho muc dich dau tu' hay la cac muc dich khac.
(d) Cac khoin dAtt tir
(i) Diu tir mint giir den ngay dcio han
Dan tu nam gift den ngay dao han la cac khoan dau W. ma Ban Giam dec du dinh va c6 kha Wang nam gift den ngay dao han. Dan tu' nam gift den ngay dao ban gom tien giri ngan hang c6 kS, han nam gift den ngay dap han. Cac khoan dau tu nay duoc ghi nh4n theo gia goc trir di du phong cho cac khoan phai thu kho doi.
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20
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Tang ping ty Hang khong Viet Nam - CTCP Thuyet minh bao cao tai chinh hop nhat cho Ham ket that ngay 31 thang 12 nam 2017 (tiep theo)
Mau B 09 - DN/IIN (Ban hanh theo Thong to s,4 202/2014/1T-BTC
ngay 22/12/2014 ciia Bo Tai chinh)
Dau gop van vao cac don vi khdc
Dau to vao cac cong Cu yen chi) sof hire cua cac don vi khac ma Tong Cong ty khOng c6 quy6'n kiem soat hoac anh hirang dang ke duet ghi nhan ban dan theo gia goc bao gom gia mua va cac chi phi mua c6 lien quan trpc tiep. Sau ghi nhan ban dau, cac khoan dau tu nay dugc xac dinh theo gia goc tra. di du phOng giam gia khoan &Au tu.
(iii) phong gitim gia dau tir tai chinh
Du phong giam gia dAu to dugc lap khi dan vi nhan dAu to phat sinh ngoai trir tracing hgp khoan lo d9‘cla nam trong du kin cilia. Tong Cong ty va cong ty con khi quyet dinh dau tu. Du phong giam gia dau to dugc hoan nhap khi don vi nhan dau to sau do tao ra lcyi nhuan de bit trir cho cac khoan lo da dugc lap du phong truac kia. Khoan phong chi dugc hoan nhap trong pham vi sao cho gia tri ghi so dm khoan dau tu khong vugt qua gia tri ghi so ctia chting khi gia dinh khong c6 khoin phong nao da dugc ghi nhan.
Du phong giam gia dau tu vao cac dan vi khac dugc trich lap dtra tren quy dinh tai Thong tu so 228/2009/1"1 -BTC ngay 7 thang 12 nam 2009 dm Bo Tai chinh ye "HuOng dan che de trich lap va sir dung cac khoan du phOng giam gia hang ton kho, ton that cac khoan dau tu tai chinh, ng phai thu kho doi va bao hanh san pham, hang h6a, cong trinh xay lap tai doanh nghiep" va Thong tu so 89/2013/TT-BTC ngay 28 thang 6 nam 2013 dm BO Tai chinh ye viec sira doi be sung Thong tu so 228/2009/TT-BTC va cac quy dinh ke toan hien hanh.
(e) Cac khofin phai thu
Cac khoan phai thu khach hang va cac khoan phai thu khac dugc phan anh theo gia goc trir di du phOng phai thu kho doi.
Hang ton kho
Hang ten kho dirge tinh theo gia goc. Truang hgp gia tri thuAn co the thpc hien dugc thap han gia gOc thi phai tinh theo gia tri thuan c6 the thtrc hien dugc . Gia goc bao gom tat ca cac chi phi phat sinh de có dirgc hang ton kho dia,diem trang thai hien tai. Gia tri thuan,có the thpc hien dugctick tinh vao gia ban cila hang ton kho trir di cac khoan chi phi trot tinh de hoan thanh san pham va cac chi phi ban hang.
Gia tri vat ttr, php tang may bay nhap kho dugc xac dinh cltra tren gia mua tren hoa don cua nha cung cap cong voi toan be chi phi lien quan den nhap vat tu, php tang (nhu thue nhap khau, phi fly thac, chi phi van chuyen).
Phuang phap tinh gia hang ten kho:
• Dan gia xuat kho d6i voi cac loai vat ttr, hang hoa khong phai la vat tu, phi tang may bay &lac xac dinh theo phuang phap nhap tin& xuat truov.
• Don gia vat ttr, php ding may bay xuat kho trong nam dugc xac dinh theo phtrang phap gia dich danh.
21
1
1
1.
TOng ,Cong ty Hang khong Viet Nam - CTCP Thuyet minh bao cao tai chinh him nhat cho Ham ket thtic ngay 31 thang 12 Wain 2017 (tiep theo)
Mau B 09 - DN/HN (Ban hanh theo Thong tic so 202/2014/17-BTC
ngay 22/12/2014 cua Bo Tai chinh)
Gia tri vat tu', phu timg may bay xuat kho sir dung dugc dua vao chi phi san xuat kinh doanh theo nguyen tac:
• Doi vai vat tu, phu timg may bay tieu hao, xuat dung met Ian, khong sira chila dugc, gia xuat kho bang 100% gia tri dia vat tu, phu tong va duet phan anh toan be vao chi phi san xuat kinh doanh trong nam.
•
Doi phu ding vat tu quay \Tong có nguyen gia don vi tir 1.500 USD den 50.000 USD khi xuat kho dim vao sir dung duvc ghi nhan vao chi phi tra mak dai hart ten bang can doi ke toan hap nhat va phan bo vao bao cao ket qua hoat deng kinh doanh hop nit& theo phuang phap dung thang trong vOng 3 nam ke tir khi xuat dung Fan dau.
• Doi voi phu timg vat to quay vOng có nguyen gia don vi tir 50.000 USD tra len khi xuat kho dua vao sir dung duet ghi nhan vao chi phi tra tarot dai han teen bang can del ke toan hap nhat va phan be) vao bao cao ket qua hoat &Ong kinh doanh hgp nhat theo phtrang phap &rang thang trong veng 5 nam ke tir khi xuat dung lan dau.
TOng COng ty va cac ding ty con dp dung phtrang phap ke khai thirang xuyen de hach toan hang ton kho.
Du phong giam gia hang ten kho cua Tong Cong ty va cac cong ty con dirge trich lap theo cac quy dinh ke toan hien hanh.Jheo do, Tong Cong ty va cac cong ty con dtrgc phep trich lap dtr ,phong giam gia hang ton kho lei thoi, hong, kern pham chat va trong trtrang hop gia goc dm hang ton kho cao hon gia tri thuan có the thtic hien &lac tai ngay ket fink kST ke toan nam.
(g) Tai san co dinh him hinh
(i) Nguyen gia
Tai san co dinh hiM hinh dugc the hien theo nguyen gia trir di gia tri hao mon lay ke. Nguyen gia tai san co dinh him hinh bao gem gia mua, thue nhap khau, cac loai thue mua hang khong hoan lai va chi phi lien quan true tiep de du'a tai san den vi tri va trang thai hoat deng cho mpc dich sir dung da du kien. Trong trtrong hop -tat san c8 dinh hat hinh la may bay, phan ho trg tin dung tir hap 'Jong mua may bay du'ac ghi nhan theo nguyen tac sau:
• Ho trg tin dung tin hop deng mua may bay la dich vu khong dugc ghi nhan tach khoi nguyen gia may bay ma giam trir gia von hang ban khi thtrc nhan;
• Ho trg tin dung tin hop deng mua may bay la phu ding vat tu' hoac thiet bi khong chac chan se nhan dugc thi khong dugc ghi nhan tach kh6i nguyen gia may bay ma giant trir gia von hang ban khi thgc nhan;
• He trg tin dung tir hop deng mua may bay la thiet bi chac chart se nhan dugc va có danh mpc cu the khi ban giao dugc ghi nhan tach kh6i nguyen gia may bay.
Cac chi phi pita sinh sau khi tai san co dinh hinh dal du'a vao hoat &Ong nhu' chi phi stra chita, bao throng va dai tu dugc ghi nhan vao bao cao ket qua boat deng kinh doanh hop nhat trong nam ma chi phi ph& sinh. Trong cac trtrerng hop co the chimg minh met cach no rang rang cac,khoan chi phi nay lam tang 19i ich kinh to trong tuang lai tinh thu &rev tir viec sir dung tai san c8 nth hiru hinh vu'o't tren mirc boat &Ong tieu chuan theo nhu' danh gia ban dau, thl cac chi phi nay &rot von h6a nhu' mot khoan nguyen gia tang them dm tai san co dinh him hinh.
22
1
ting Cong ty Hang khong Viet Nam - CTCP Timyet minh bao cao tai chinh hop nhAt cho Ham litt thfic ngay 31 thing 12 Wain 2017 (flip theo)
Mau B 09 - DN/HN (Ban hanh theo Thong to so 202/2014/T[-BTC
ngay 22/12/2014 cua BO Tai chinh)
Khau hao
Klfau hao duet tinh theo phuong phap &rang thang Oa lien thei gian him dung trot tinh cua tai san co dinh him hinh. Thei gian him dung trec tinh nhur sau:
• May bay 16 — 20 nam • DOng co' may bay 10 nam • Nha cira, vat kin tritc 10 — 30 nam • May moc, thiet bj 5 — 10 nam • Phuong tin van tai mat dat 7 — 10 nam • Thiel bi, dung cu quail lg 3 — 5 nam • Tai san co dinh khac 5 — 7 nam
(h) Tai san co dinh him hinh thue tai chinh
Cac hop d6ng thue duvc phan loai la thue tai chinh neu theo cac di"&i khoan,cila hap Bong, Tong Cong ty va cac ding ty con da nhan phan ro va lgi ich gan vai quyen Tai san co dinh him hinh dtrai hinh thirc thue tai chinh duvc the hilen bang so tien ttumg &rang so thap hon giira gia trih9p lg cua tai san co dinh va gia trj,hi'01 tai cUa cac khoan lien thue toi thieu, tinh tai thei diem bat dau thue, trir di gia trj hao mon ke.
Klfau hao cua tai san thue tai chinh duos hach toan theo phuong phap &rang thing dya lien thoi gian him dung ugc tinh cua tai san thue tai chinh. Thai gian him dung trot tinh cua tai san thue tai chinh nhat quail vOi tai san co dinh hiru hinh duvc neu trong phan chinh sach ke toan 3(g).
(i) Tai san co dinh vo hinh
(i) QuOn se,- dung dat
Quyen sir dung dat dugc the h*t theo nguyen gia trir gia trj hao men lily ke. Nguyen gia ban Au cua quyen sir dung dat nhan chuyen nhtrang ho'p phap bao gem gia mua va cac chi phi lien quan trtrc tiep toi vies co du'o's quyen sir dung dat. Khan hao duvc tinh theo phuong phap throng thang trong veng 20 den 30 nam. Tong Cong ty va cac ding ty con khong trich khan hao doi vii quyen sir dung dat khong thei
Phan mem may vi tinh
Phan mem may vi tinh bao gom ph'an mem quart lg doanh thu van chuyen hanh khach/hang h6a, phan mem quan lg hang hoa, va phan mem ke toan. Gia,mua phan mem may vi tinh mei ma phAn mem nay khOng phai mot 130 phan gan ket phan cirng c6 lien quan thi du'o's von boa va hach toan nhu tai san c,8 dinh vo hinh. Phan mem may vi tinh duvc tinh khau hao theo phuong phap dtreng thang trong Ong tir ba den bay nam.
1
23
Tong Cong ty Hang khong Viet Nam - CTCP Thuyet minh bac, cao tai chinh hap nhAt cho nam ket thiic ngay 31 thing 12 nam 2017 (tiep theo)
Mau B 09 - DN/I1N (Ban hanh theo Thong tu. so 202/2014/TT-BTC
ngay 22/12/2014 elm Bq Tai chinh)
(j) ray dung ca ban der dang
Xay dung ca ban dang phan anh cac khoan chi phi xay dung va may mot chua &roc hoan thanh hoac chua lap dat xong. Xay dung ca ban der dang se &roc chuyen sang tai san co dinh theo gia tam tinh (neu chua c6 quyet toan dtroc phe duyet) khi cac tai san duroc ban giao dua vao sir dung.
Theo quy dinh ve gnat-11Sr clan tu va xay dung dm Nha ntrac, tuy theo phan cap quan ly, gia tri guy& toan cac ding trinh xay dung ca ban hoan thanh can &roc cac co quan c6 tham quyen phe duyet. Do do, gia tri cuoi ding cua cac cong trinh xay dung ca ban c6 the thay doi va php thu6c vao quyet toan dtroc phe duyet boi cac co quan c6 tham quyen.
(k) Chi phi tra trirac dai han
(i) Chi phi sera china low dOng co' va than may bay
Chi phi sira chila lon dong ca may bay va than may bay da phat sinh duoc phan b6 vao ket qua hoat &Ong kinh doanh tinh thed diem dai tu, sira chita hoan thanh. DOi voi dong co may bay thue, chi phi chi phan 1)6 la gia tri sira chfra sau khi da trir phan thu hOi quy dai tu tir ben cho thue may bay. Chi phi bao difang, sira chila doi vai than may bay, dong co chinh, dong ca phuva tang may bay cho mOi lan c6 gia tri tuang throng tir 300.000 USD tra len se dtroc phan 136 vao ket qua hoat &Ong kinh doanh trong 3 nam. Chi phi sira chi-Fa dtroc ghi nhan vao chi phi trong nam neu gia tri nhO hon 300.000 USD.
Chi phi sira chila lon dong co may bay quy dinh trong hop d6ng bao doing dong co theo gio• clugc trich truac ghi nhan vao bao cao ket qua hoat dong kinh doanh tren . gief bay.
(ii) Phi beta lanh tin dyng xuat khau vay mua may bay
Phi bao lanh tin dung xuat khan hop d6ng huy d6ng von mua may bay theo hinh auk thue tai chinh va cac chi phi khac lien quan den hop dong huy &Ong von &roc phan bo theo phuong phap dueng thang vao chi phi hog &Ong kinh doanh theo thoi gian huy dong von.
Ging cy va dyng cy
Cong cu va dung cu bao g6m:
• Cac tai san T6ng C6ng ty va ding ty con Wain gift de sir dung trong qua trinh boat dong kinh doanh binh thuong, nguyen gia moi tai san thap hon 30 trieu VND va do do khong du dieu kien ghi nhan la tai san co dinh theo quy dinh hien hanh. Nguyen gia cua cong cu va dung cu &roc phan 136 trong thei gian 2 nam;
• Cac vat tu, phu ding quay veng dux hien phan b6 deu hang nam (Thuyet minh s6 3(f)).
(I) Cac khan phai tra nguiri ban va cac khan phai tra khac
Cac khoan phai tra ngtroi ban va cac khoan phai tra khac,dtroc the hien theo gia g6c. 1 1
24
Tiing Cong ty Hang khong Viet Nam - CTCP Thuytt minh bao coo tai chinh h9p nhAt cho nom ket tithe ngay 31 thong 12 nom 2017 (tiers theo)
Mau B 09 - DN/IIN (Ban hanh theo ThOng to so 202/2014/1T-BTC
ngay 22/12/2014 cna Bo Tai chinh)
(m) Dtr pheng
M6t khoan dtr phOng dirge ghi nhan neu, do ket qua dm mot str kien trong qua khir, Tong Cong ty va cac cong ty con c6 nghia vv pita') 13', hien tai hoac dad c6 the trot tinh mot cach dang tin easy, va elide chan se lam giarn cac lgi ich kinh to trong Wang lai de thanh toan cac khoan no phai tra do nghia vu do. Khoan du phOng dirge xac dinh bang each chiet khau ding tier' du' kien phai tra trong tiring lai vai ty le‘chiet khau trtrot thue phan anh danh gia till twang thoi diem hien tai gia tri tiled gian tien va rai ro cu the dm khoan ng do.
Nghia vu hoan Era may bay
Theo cac dieu khoan cua hgp ding thue hoat Ong may bay 147 giira rOng Cong ty/cac ding ty con va cac ben cho thue, Tong Cong ty va cac cong ty con c6 nghia vu khOi phvc lai dieu kien va kha nang hoat Ong dm may bay nhu,khi dugc ban giao (ngoai trir cac hao mon tv nhien) khi hoan tra lai may bay cho ben cho thue tai cuoi then han thue. Theo Cong van so 11876/BTC-CDKT dia. B6 Tai chinh, Tong C6ng ty c6 the ghi nhan chi phi tra may bay thue hoat ding khi dive to phat sinh hoac lap chr phong hoan tra may bay trong thei gian thue. TOng COng ty va cac cong ty con hien dang ap dung chinh sach ghi nhan chi phi tra may bay thue hog Ong khi thvc to phat sinh.
(n) Doanh thu chira thtrc hien tir chuffing trinh khach hang thweug xuyen
TOng C6ng ty thvc hien chtrang trinh Bong Sen yang cho cac khach hang thublig xuyen, theo do khach hang se dugc tich lily diem thuong khi mua hang h6a hoac sir citing dich vu caa Tong COng ty hay mot so doi tac cu the dm Tong Cong ty. Phan doanh thu ttrang irng vai so diem tich lily ma khach hang My kien lay thuang dugc xac dinh theo gia tri hop 1)i va ghi nhan la doanh thu chtra thvc hien. Doanh thu chua thvc hien dtrot ghi nhan IA doanh thu trong nom neu khach hang lay thtrOng hoac diem thtrong tich lily het han.
(o) Von co phAn
CO phielv phi thOng
CO phieu phi thong dugc ghi nhan theo menh gia. Chi phi pilaf sinh lien quan trvc tiep den viec phat hanh co phial, trir di anh hverng thue, dugc ghi giam vao thong dtr von co phan.
(p) Thu't
Thue thu nhap doanh nghiep tinh teen lgi nhuan hoac 18 hop nhAt cua nom bao coo bao gom thue thu nhap hien hanh va thue thu nhap hoan lai. Thue thu nhap doanh nghiep dugc ghi nhan trong bao coo ket qua hoat d6ng kinh doanh hop nhat ngoai trir twang hop c6 cac khoan thue thu nhap lien quan den cac khoan mac dtrgc ghi nhan vao mot tai khoan thu6c von chil,ser him, thi khi do cac khoan thue thu nhap nay ding dugc ghi nhan vao tai khoan Mang img thu6c von cha ser him.
Thug thu nhap hien hanh la khoan thue dtr kien phai nip dva tren thu nhap chin thue trong nom, sir dung cac mac thue suat co hieu lac tai ngay ket auk kST ke toan, va cac khoan dieu chinh thue phai nip lien quan den nhimg Dam trtrac.
25
(q)
tting Cong ty Hang khiing Viet Nam - CTCP Thuyet minh bao cao tai chinh htyp nhit cho nam ke't thtic ngay 31 thing 12 nam 2017 (tgp theo)
Mau B 09 — DN/HN (Ban hanh theo Thong to sa 202/2014/TT-BTC
ngay 22/12/2014 cita BO Tai chinh)
Thug thu nhap hoan lai duoc tinh cho cac chenh lech tam thoi giita gia tri ghi so cho muc dich bao cat) tai chinh va gia tri sir dung cho muc dich tinh thug cita cac khoan muc tai san va no phai tra trong bang can doi ke toan. Gid tri cua thug thu nhap hoan lai duoc ghi nhan dtra tren cach thirc du' kien thu hoi hoac thanh toan gia tri ghi so cita cac khoan muc tai san va no phai hi sir dung cac mirc thug suit c6 hieu Itrc hoac co ban c6 hieu brc tai ngay ket thtic ky ke town nam.
Tai san thug thu nhap hoan lai chi duoc ghi nhan trong pham vi chic chin c6 du loi nhuan tinh thug trong ttrang lai de tai san thug thu nhap nay c6 the sir dung &rot. Tai san thug thu nhap hoan lai duoc ghi giam trong pham vi kh6ng con chic chin la cac loi ich ye thug lien quan nay se sir clung duoc.
Doanh thu va thu nh4p khac
Doanh thu van chuyen hang khong
Cdc khoan thu ban chirng tir van chuyen (bao gOm ye va cac chirng dr van chuyen khdc) &rot ghi nhan la khoan phai tra ngtrOi bdn tren bang can doi ke toan hop nhat. Gia tri khoan phai tra ngtroi bdn nay duoc ket chuyen vao doanh thu phan anh tren bao COd ket qua hog dOng kinh doanh hop nhat khi dich vu van chuyen duoc th hien.
Doanh thu chuyen co', thug chuyen duoc ghi nhan trong bao cao ket qua hog &Ong kinh doanh hop nhat khi dich vu duvc thtrc hien. Doanh thu khOng duoc ghi nhan neu nhu c6 nhiing yeu to khong chic chin trong yeu lien quan to'i kha nang thu hoi cac khoan phai thu.
(ii) Doanh thu cung clip dich vu phy try'
Doanh thu cung cap dich vu php tra duoc hoan thanh trong tho'i gian ngin duvc ghi nhan trong bdo cao ket qua hog dOng kinh doanh hop nhat khi dich vu hohn thanh. Doanh thu khong duoc ghi nhan neu nhu c6 nhcing yeu to khong chic chin trong yeu lien quan tOi kha nang thu hoi cac khoan phai thu.
Doanh thu ban hang
Doanh thu ban hang duoc ghi nhan trong bdo cao ket qua hog dOng kinh doanh hop nhat khi phAn lOn rui ro va loi ich gin lien vo'i quyen him san pham hoac hang hod duoc chuyen giao cho ngtroi mua. Doanh thu khong duoc ghi nhan neu nhu' co nhang yeu to khong chic chin trong yeu lien quan
kha !tang thu hoi cac khoanphaisthu hoac quan kha Wang hang ban bi tra lai. Doanh thu bdn hang duoc ghi nhan theo , thuan sau khi da trir di so chiet khau giam gid ghi tren h6a don ban hang.
(iv) Doanh thu cho thug
Doanh thu cho thug tai san duoc ghi nhan trong bdo cao ket qua hog &Ong kinh doanh hop nhat theo phtrang phap dtrOng thing dtra vao tho'i han cila hop &Ong thug.
I(v) Thu nhik tar tien lei
Thu nhap tir tien lai duoc ghi nhan theo ty le tuong irng VOi tho'i gian dtra teen so du goc c va 1ai suit ap dung.
26
Tong COng ty Hang khOng Vi4 Nam - CTCP Thuytt minh bao cao tai chinh h9p nhit cho nam ket thtic ngay 31 thang 12 Wain 2017 (t4 theo)
Mau B 09 - DN/HN (Ban hanh theo Thong to se; 202/2014111-BTC
ngay 22/12/2014 caa Bp Tai chinh)
(vi) Thu nhelp tir co tar
Thu nhap tir co tirc duoc ghi nhan khi quyen nhan c6 tat dugc xac lap. CO tut bang c6 phieu khong drat ghi nhan la doanh thu hoat d6ng tai chinh. Co tfrc,va loi nhuan nhan duoc quan den giai doan truck khi mua khoan dau hoac truerc giai doan co phan h6a duoc ghi giam vao gia tri ghi so cua khoan dau tu.
(r) Cac khoan thanh toan thue hoat dOng
Cac khoan thanh toan thue hoat &Ong dtro'c ghi nhan trong bao cao ket qua hoat deng kinh doanh hop nhat theo phtrang phap throng thang dip van thoi han cila hop &Ong thue.
(s) Chi phi di vay
Chi phi di vay duoc ghi nhan la chi phi trong nam khi chi phi nay phat sinh, ngoai trir throng hop chi phi di vay lien quan den cac khoan vay cho muc dich hinh thanh tai san du dieu kien von hoa chi phi di vay thi khi d6 chi phi di vay se duoc von hoa va duoc ghi vao nguyen gia cac tai san nay.
(t) Lai tren co phieu
T6ng Cong ty trinh bay lai co ban tren c6 phieu (EPS) cho cac c6 phieu ph6 thong. Lai co ban tren co phieu duoc tinh bang cach lay tai hoac 18 thu6c ye co dOng phO thong dm Tong Cong ty (sau khi da trir di khoan phan 1)6 vao qtfy khen thuOng, phac loi cho IcY ke toan bao cao) chia cho so luong co phieu pith thong binh quan gia quyen ltru hanh trong nam.
Tong C6ng ty khong co cac, co phieu pho thong tiem nang c6 tac deng suy giam, do d6 khong trinh bay lai suy giant tren co phieu.
(u) Bao cao hi) ph4n
Met be phan la met hop phAn c6 the xac dinh rieng biet cua T6ng Cong ty va cac cong ty con tham gia vao viec cung cap cac san pham hoac dich vu lien quan (b6 phan chia theo hoat deng kinh doanh), hoac cung cap san pham hoac dich vu trong met moi truarng kinh to cu the (b6 phan chia theo viing dia moi be phan nay chiu rui ro va thu duoc lai ich khac biet vOi cac be phan khac. Ban Giam doe Tong Cong ty cho rang Tong Cong ty va cac cong ty con hog deng chu yeu trong met linh vtrc kinh doanh duy nhat la hang khong va cac hoat deng phu tro.
B6 phan chia theo vimg dia ly dm T6ng Cong ty va cac cong ty con duoc xac dinh can cir vao quec gia phat sinh doanh thu. Cho nam ket thac ngay 31 thang 12 nam 2017, Ban Gam doc TOng C6ng ty xac dinh Viet Nam la quoc gia duy nhat c6 phat sinh doanh thu tren 10% tong doanh thu, va do do la met b6 phan can duoc bao cao. Tai san, cac chi phi va no phai tra lien quan khong duoc phan bo do dac hoat deng nganh hang kh6ng cila Tong Cong ty va cac cong ty con la tai san hau het duct Bang ky va quart ly tai Viet Nam nhung hoat deng khap cac &rang bay tren toan the gioi.
27
Tong ,COng ty Hang killing Vi4 Nam - CTCP Thuyet minh bao cao tai chinh h9p nhAt cho nam ket thtic ngay 31 thang 12 Want 2017 (titp theo)
Mau B 09 - DNAIN (Ban hanh theo Thong to so 202/2014/TT-BTC
ngay 22/12/2014 caa Bp Tai chinh)
Cac ben lien quan
Cac ben dircc coi la ben lien quan cua T6ng Cong ty va cac ding ty con nett mot ben có kha Wang, tut tiep hoac gian tiep, kiem soat ben kia hoac gay anh htreyng clang ke t6i ben kia trong viec ra cac quyet dinh tai chinh va boat dOng, hoac khi Tong Cong ty ho4c cac ding ty con va ben kia ding chiu sir kiem soat chung hoac anh htrong clang ke chung. Cac ben lien quan có the la cac cong ty hoac cac ca nhan, bao gom ca cac thanh vien gia dinh than can cua cac ca nhan dugc coi la lien quan.
31/12/2017 VND
1/1/2017 VND
Tien mat 19.506.094.579 22.329.003.278 Tien gui ngan hang 1.941.174.835.253 1.633.241.520.321 Tien Bang chuyen 159.734.567.178 112.139.057.850 Cac khoan ttrang dtrcmg tien 5.420.204.378.437 997.175.777.927
7.540.619.875.447 2.764.885.359.376
( v )
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Tong 91ing ty Hang killing Vi4 Nam - CTCP Thuy'et minh bao cao tai chinh hop nit& cho nam ktt thtic ngay 31 thang 12 nam 2017 (titp theo)
Mau B 09 - DN/HN (Ban hanh theo Thong tar so 202/201411T-BTC
ngay 22/12/2014 cna BO' Tai chinh)
(c) Bitn Ong cua dAu ter gop yen yao ding ty lien ktt
2017 VND
S6' du dAu !lam 1.579.127.638.033
Tang trong nam Phan to trong cong ty lien ket phat sinh trong nam Chenh Lech do quy doi tier' to cac hoat dOng a nix& ngoai (Thuyet minh 24) Co tirc duvc chia Bien dOng khac
4.558.600.000 (19.861.652.419)
4.806.655.949 (17.530.770.808)
152.049.777
So du cu6i nam 1.551.252.520.532
6. Phai thu cua khach hang
(a) Chi tiet phai thu cua khach hang
Phai thu tir cac dai V/ ban san phAm van chuyen hanh khach Phai thu tir cac hang hang khong khac Phai thu mac van chuyen hang Ma. Phai thu cho thue may bay Phai thu ngAn han khac
31/12/2017 1/1/2017 VND VND
it NH
1.942.357.851.888 1.636.994.471.683
432.788.992.725 681.938.384.919
358.169.026.116 307.172.911.678
26.687.232.463 29.891.132.949
1.204.906.925.950 788.986.285.088
3.964.910.029.142 3.444.983.186.317
(b) Phai thu cua khach hang phan loaf theo 14114n thanh town
31/12/2017 1/1/2017 VND VND
NgAn han 3.963.515.421.579 3.443.588.578.754 Dai han
1.394.607.563 1.394.607.563
3.964.910.029.142 3.444.983.186.317
Tang ping ty Hang khong Vqt Nam - CTCP Thuyet minh bao cao tai chinh hop nhat cho nam ket thfic ngay 31 thang 12 nam 2017 (tiep theo)
Mht B 09 — DN/IIN (Ban hanh theo Thong tae so 202/2014/TT-BTC
ngay 22/12/2014 ciia BO Tat chinh)
(c) Phai thu cua khach hang la ben lien quan
31/12/2017
1/1/2017 VND
VND
Cong ty lien ket Hang hang khong Cambodia Angkor Air
61.954.565.121 82.120.929.200
Khoan phai thu thtrang mai tir cac ben lien quan khong có dam bao, khOng tinh lai va dupc hohn tra theo thai han da thoa thuan.
7. Tra truirc cho nguiri ban
(a) Tra trtrav cho nguiri ban nga'n han
31/12/2017 VND
1/1/2017 VND
Tra truoc tien mua may bay 3.002.686.694.503 8.609.061.295.391 Tra till& chi phi sira chaa ion cha can trir v(fri Quy dai to 1.076.120.156.565 1.799.799.981.195 Tra tru6rc tien thue may bay 524.146.980.576 445.604.170.216 Tra rm.& khac 319.457.895.864 282.228.844.578
4.922.411.727.508 11.136.694.291.380
(b) Tra trink cho ngtrai ban dai han
31/12/2017
1/1/2017 VND
VND
Tra tilt& tien mua may bay 1.812.099.336.087 2.435.873.162.405
32
Tiing Cong ty Hang khong Viet Nam - CTCP Thuyet minh bao cao tai chinh hop nhit cho nam ket thac ngay 31 thang 12 nam 2017 (tiep theo)
Mau B 09 - DN/HN (Ban hanh theo Thong tie so 202/2014/TT-BTC
ngay 22/12/2014 cita 13'0 Tai chz'nh)
8. Phai thu khac
(a) Phil thu ngin han khac
31/12/2017 VND
1/1/2017 VND
Phai thu lai tien giri ngan han 20.924.034.156 12.032.467.104 Tam fing 18.722.636.112 25.372.629.102 KY CUVC, ky quy ngan han 59.657.236.243 62.103.038.715 Dat coc thue may bay ngan han (*) 275.591.139.686 171.997.542.750 Tam nOp thue nhap khau, thue gia tri gia tang 248.083.968.925 639.465.339.888 Phai thu khac 190.835.252.892 214.429.078.963
813.814.268.014 1.125.400.096.522
(*) Dat coc thue may bay ngan han la khoan tien Tiing COng ty dat coc de thue tau bay va se dtrpt hoan tra trong vOng 12 thang ke tir ngay bao cal).
(b) Phai thu dai 11#n khac bao
31/12/2017 VND
1/1/2017 VND
Dat coc thue may bay, dOng co may bay 2.161.725.502.990 2.301.948.875.337 Dat coc, ky mot, ky quy dai han khac 196.219.810.160 88.402.144.357 Phai thu dai han khac 5.662.684.499 6.166.684.499
2.363.607.997.649 2.396.517.704.193
(c) Phai thu khac ttr ben lien quan
31/12/2017 VND
1/1/2017 VND
Cling ty lien ke't Gong ty Co phan Cho thue May bay Viet Nam (*) 431.497.039.009
426.469.704.854
1
1
1 (*) Phai thu khac tir Cong ty CO phan Cho thue May bay Viet Nam the hien tien dat coc thue may
bay dm Tong Cong ty.
Khoan phai thu khac ti's cac ben lien quan khOng có dam bao, khong tinh 1ai va &rot hoan tra theo thei han da thoa thuan.
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10. Hang ton kho
Hang mua dang di
31/12/2017 Gia gik pheng
VND VND
1/1/2017 Gia goc Dty phang
VND VND
tren dung 4.219.742.099 42.588.489.890 Nguyen vat lieu 1.173.131.546.033 (236.686.035.600) 969.722.603.034 (108.867.275.234) C6ng cu va dung cu 70.791.009.732 199.589.141.023 Chi phi san xuat kinh doanh do. dang 28.755.770.550 5.884.370.413 Hang h6a (*) 2.175.855.776.125 - 1.585.740.421.598 Hang hoa kho bao thue 15.546.402.609 12.645.537.475 Hang giri di ban 2.221.591.363 4.877.276.287
3.470.521.838.511 (236.686.035.600) 2.821.047.839.720 (108.867.275.234)
(*) Hang boa ton kho chn yeti la xang dAu Jet Al tai COng ty TNHH MTV Nhien lieu Hang khong Viet Nam, mot cong ty con dm Tong COng ty.
Bao gom trong hang ton kho tai ngay 31 thang 12 nam 2017 c6 77.744 trieu VND nguyen vat lieu duvc ghi nhAn theo gia tri thuAn c6 the awe hien duvc (1/1/2017: Khong) va 199.180 trieu VND nguyen vat lieu 16‘i theri, chum luan chuyen (1/1/2017: 148.978 trieu VND).
• Mau B 09 - DN/HN (Ban hanh theo Thong hr so 202/2014/IT-BTC
ngay 22/12/2014 dm Bo Tai cht'nh)
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theo) Mau B 09 - DN/HN
(Ban hinh theo Thong to so 202/2014/TT-BTC ngay 22/12/2014 ciia BO Tat chinh)
Trong tai san co dinh him hinh tai ngay 31 thang 12 nam 2017 có cac tai san có nguyen gia 2.784.163 trieu VND da khan hao het nhung van dang dugc sir dung (1/1/2017: 2.514.787 trieu VND).
Tai ngay 31 thang 12 nam 2017 tai san co dinh hire hinh có gia tri con lai lh 12.981.072 trieu VND (1/1/2017: 13.645.487 trieu VND) &rot the chap tai ngan hang de bao dam cho cac khoan vay cua Tong C6ng ty va cac ding ty con.
12. TM san co dinh him hinh thue tai chinh
Nguyen gia
May bay va dOng co' may bay
VND
May mac, thiet 14 van phimg
VND TO'ng cong
VND
Se dir dhu nam 53.403.999.739.544 450.000.000 53.404.449.739.544 Dieu chinh nguyen gia may bay (11.619.189.883) (11.619.189.883)
SO du cuei nam 53.392.380.549.661 450.000.000 53.392.830.549.661
Gia tri hao mon
Se du d'au nam 13.329.312.563.162 191.733.864 13.329.504.297.026 Khan hao trong nam 3.088.557.623.585 147.580.650 3.088.705.204.235
Se du cuei nam 16.417.870.186.747 339.314.514 16.418.209.501.261
Gia tri con lai
Se du dhu nam 40.074.687.176.382 258.266.136 40.074.945.442.518 SO du cuei nam 36.974.510.362.914 110.685.486 36.974.621.048.400
Tong Cong ty dang thue tai chinh 38 may bay ,bao g'om cac loci may bay A321, B787 va ATR72- 500. Den, cuoi giai doan thue tirng hop,dong thue, Tong Cong ty co quyen lira chon mua lai nhung thiet bi nay theo dieu kin trong hop &Ong. Thiet bi thue duot citing de dam bao cho nghia vu thanh toan tien thue (Thuyet minh so 22(d)).
37
teng ping ty Hang khong Viet Nam - CTCP Thuyet minh bao ea() tai chInh Imp nhit cho nam ke't fink ngay 31 thang 12 nam 2017 (tiep theo)
13. Tai san co dinh vo hinh Quye'n
sir dung chat VND
Nguyen gia
Ph'an mem may vi tinh
VND
Tai san c6 dinh vo hinh khac
VND Tiing cong
VND
S6 du dau nam 100.933.196.031 457.460.207.848 26.406.868.767 584.800.272.646 Tang trong nam 443.111.819 40.386.679.918 - 40.829.791.737 Thanh ly va x6a so - (1.207.299.736) - (1.207.299.736) Bien dOng khac - (1.032.360.715) - (1.032.360.715)
SO du cu6i nam 101.376.307.850 495.607.227.315 26.406.868.767 623.390.403.932
Gia tri hao man liiy ke S6 du dAu nam 31.630.738.739 399.026.325.588 1.206.868.767 431.863.933.094 Khali hao trong nam 141.896.553 31.348.188.622 - 31.490.085.175 Thanh 15, va x6a so - (1.207.299.736) - (1.207.299.736) Bien dOng khac - (1.147.560.714) - (1.147.560.714)
S6 du cu6i nam 31.772.635.292 428.019.653.760 1.206.868.767 460.999.157.819
Gia tri con lai
S6 du dau nam 69.302.457.292 58.433.882.260 25.200.000.000 152.936.339.552 So du cuoi nam 69.603.672.558 67.587.573.555 25.200.000.000 162.391.246.113
Trong tai san c6 dinh vo hinh tai ngay 31 thang 12 nam 2017 c6 cac tai san voi nguyen gia 346.963 trieu VND da khan hao het nhung van dang duvc sir dung (1/1/2017: 344.791 trieu VND).
Tai ngay 31 thang 12 nam 2017 cac tai san c6 dinh vo hinh co gia tri con lai la 25.200 trieu VND (1/1/2017: 25.200 trieu VND) dtrov the chap tai ngan hang de dam bao cho cac khoan vay cua T6ng Cong ty va cac cong ty con.
Mau B 09 — DNAIN (Ban hanh theo Thong tu. so 202/2014/TT-BTC
ngay 22/12/2014 cita Bq Tai chinh)
38
1
Tiing ping ty Hang khOng Vi4 Nam - CTCP Thuyet minh bao cao tai chinh htrp nhat cho nam ket thoc ngay 31 thang 12 nam 2017 (tier, theo)
Mau B 09 - DN/I1N (Ban hanh theo Thong tu. so 202/2014/77-BTC
ngay 22/12/2014 cita BO Tai chinh)
14. Xfiy dtrng co. ban der dang Cac ding trinh xay dung ca ban do' dang 16n nhu sau:
Du an 10 A35014/ nam 2007
31/12/2017 VND
1/1/2017 VND
171.315.035.746 Du an "Co so. cite bien an HK N6i Bar 161.395.322.416 23.371.506.654 Thy an 8 B787-914 nam 2008 19.156.657.493 Du an nhA dieu hanh kh6i khai thac phia Nam 868.079.945 Du an xay dung ho try dich vu mat dat tai San bay Tan Son Nhat — Giai doan 2 17.837.109.000 18.173.769.941 Du an xay dung be chira ntroc 3200m3 — kho Cam Ranh 10.259.705.926 Du an Phtrang tien ch6 hang dtrOng khong 10.351.607.350 Kho nhien lieu San bay Lien Khtrong 11.030.600.817 May rim dung cu hang khOng 11.008.582.500 Cac du an khac 47.742.612.612 29.335.120.900
269.625.540.621 262.220.170.679
Tai ngAy 31 thang 12 nam 2017, xay dung ca ban do dang c6 gia tri ghi s6 la 161.395 trieu VND (1/1/2017: khong) duoc the chap tai ngan hang de bao dam cho cac khoan vay cua Tling Cong ty va cac cong ty con.
15. Chi phi tra truirc
(a) Chi phi tra triro'c ngan Iwn
31/12/2017 VND
1/1/2017 VND
Hoa h6ng thu ban chUng tir van chuyen (*) 77.376.881.883 78.721.654.334 Chi phi bao hien' 3.827.855.173 1.615.009.625 Chi phi thue may bay va dOng co may bay 93.209.350.039 37.204.377.466 Chi phi tra truck ngan hart khac 42.816.472.196 66.824.651.322
217.230.559.291 184.365.692.747
(*) Day IA khoan hoa h6ng cua cac chimg tir van chuyen da ban nhung dich vu van chuyen chug dtrac durc hien. Khoan tra trtrac nay se. duot hach toan vao chi phi khi dich vu van chuyen duot thgc hien hoac khi cac chUng tir van chuyen da hefhan.
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411
ttng Cong ty Hang khong WO Nam - CTCP Thuytt minh bao ea° tai chinh hop nhit cho nam ket fink ngay 31 thing 12 nam 2017 (titp theo)
16. Tai sin thug thu nhlip hoan tai va thug thu nh4p hodn 10 phii tra
Tai san thug thu nhap hoan lai:
Thut suit
31/12/2017 VND
1/1/2017 VND
Tai san co dinh 20% 636.011.620 889.621.365 Cac khoan khac 20% 695.001.175 1.265.223.685
TSng tai san thug thu nhap hoan lai 1.331.012.795 2.154.845.050
Thug thu nhap hoan lai phai tra: Dix phong 20% (183.051.888.659) (159.632.441.462) Cac khoan khac 20% (36.226.633) (10.894.205)
TOng thus thu nhap hoan lai phai tra (183.088.115.292) (159.643.335.667)
(181.757.102.497) (157.488.490.617)
Phan loai tren bang can dOi kg toan Tai san dai han khac 1.331.012.795 2.154.845.050 No. phai tra dai han (183.088.115.292) (159.643.335.667)
Thug thu nhap hoan 1ai phai tra thuan (181.757.102.497) (157.488.490.617)
Min B 09 - (Ban hanh theo Thong to so 202/2014/17-BTC
ngay 22/12/2014 cita BO Tai chinh)
41
1
s.
Tiing Cong ty Hang kluing Vqt Nam - ,CTCP Thuyet minh bao cao tai chinh hop nhat cho nam ktt tInic ngay 31 thang 12 Wain 2017
theo) Mau B 09 — DN/ILIN
(Ban hanh theo Thong to se; 202/2014/IT-BTC ngay 22/12/2014 cua BO Tai chinh)
17. Phii tra nguiri ban
(a) Chi filet phai tra nguivi ban
Phai tra thu ban chimg tir van chuyen hanh khach,
Gia goc va so co kha nang tra ncy 31/12/2017 1/1/2017
VND VND
hanh 131, MCO (i) 7.626.772.137.160 6.864.334.304.344 Phai tra thu ban thug tren gia vg (ii) 1.110.497.876.995 1.088.520.056.621 Phai tra ngtreri ban va phai tra Interlines 5.031.590.204.053 4.019.980.205.073 Phai tra thu ban khac 20.134.426.784 18.067.603.935 Phai tra thu ban chimg tir van chuyen hang boa 16.271.654.103 18.674.744.501
13.805.266.299.095 12.009.576.914.474
(i) Phai tra thu ban chimg tir van chuyen hanh khach, hanh 1y, MCO phan anh gia tri khach hang dal mua dich vu nhung dm sir citing tfnh den thin diem ket tinic IcS( ke toan.
(ii) Phai tra thu ban thug tren gia ye phan anh gia tri cac khoan Tong Cong ty va cac cong ty con phi tra co quan thug hoac nha quart 1j, san bay, bao gom cac loai thug Oat sinh khi ban ye cho hanh khach va cac loai thug se phat sinh nghia vu phai tra khi thgc hien dich vu van chuyen.
(b) Phai tra ngtreri ban la cac ben lien quan
Gia geoc va so có kha Hang tra no 31/12/2017 1/1/2017
VND VND
Gong ty lien ke:t C6ng ty Co phan Xuat nhap khan Hang khong (Airimex) 55.252.302.254 33.114.952.734
Khoari phai tra thtrang mai d'Oi v6i cac ben lien quan khong duvc dam bao, khong chiu lai va phai tra khi có yeu cau.
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TOng Ging ty Hang khOng Vi4 Nam - CTCP Thuyet minh bao ea() tai chinh hyp nit& cho Want ket thtic ngay 31 thang 12 nam 2017 (titp theo)
Mit). B 09 — DN/I-IN (Ban hanh theo Thong hi se; 202/2014/TT-BTC
ngay 22/12/2014 cart BO Teti chinh)
Tir thang 8 nam 2012 den thang 2 nam 2013, JPA da thanh toan mot ph'an khoan ng thug nay la 63.522.344.280 VND, day la khoan tien ng thug lien quan toi giai doan sau khi Qantas Asia Investment Company (Singapore) Pte., Ltd, dau to vao JPA (sau ngay 31 thang 7 nam 2007).
Theo COng van so 3106/TCT-QLN do Tgng cue Thug ban hanh ngay 29 thang 8 nam 2012, JPA &rot phep hoan thanh toan khoan phat thug cho den khi c6 cac twang dan khac. Ngay 4 thang 2 nam 2013, BO Tai chinh gui Cuc thug' Thanh phg HO Chi Minh ding van so 1894/BTC-TCT. Theo do, BO Tai chinh de nghi Cpc thug thanh pho Ho Chi Minh tam dung viec cuang che doi vai khoan no thug 127,8 tS, VND truck ngay 31 thang 7 nam 2007 dm JPA cho den khi c6 lurang dan mai.
Tai ngay 31 thang 12 nam 2017, cac khoan no thug va phat thug dm lai lan loot la 127,8 tS, VND va 117 ty VND chira &roc ghi nhan tren bao cao tai chinh hop nhAt.
19. Chi phi phal tra ngAn h#n 31/12/2017
VND 1/1/2017
VND
Chi phi phuc vu chuyen bay 734.864.514.023 947.813.559.129 Chi phi nhien lieu 431.013.630.165 233.962.784.690 Chi phi thug, su•a chfra may bay 2.176.221.535.589 615.266.112.905 Chi phi lai vay 191.915.618.967 222.340.540.388 Cac khoan trich truck khac 1.039.528.444.894 450.688.556.599
4.573.543.743.638 2.470.071.553.711
20. Doanh thu chu.a thifc hisn ngAn han
31/12/2017 1/1/2017 VND VND
Doanh thu nh4n trubc 11.046.055.709 3.480.166.553 Doanh thu tir chuong trinh khach hang thuang xuyen 708.476.808.282 558.827.531.007
719.522.863.991 562.307.697.560
44
I
Ving •Cong ty Hang khong Vqt Nam - CTCP Thuyet minh bao cao tai chinh hop nhit cho nam ket thtic ngay 31 thang 12 nam 2017 (titp theo)
21. Phai tra khac
(a) Phai tra ngin ban khac
31/12/2017 VND
1/1/2017 VND
Chi phi bao dung tau bay (*) 542.796.815.401 523.939.573.606 Phai tra phu tong, vat to (**) 76.346.779.671 78.981.016.341 Nhan ky quy, ky mac ngan han 150.347.051.804 16.041.450.409 Co tirc, lai nhuan phai tra 3.485.476.224 20.167.223.524 Cac khoan phai tra, phai n6p khac 309.072.432.736 279.698.276.876
1.082.048.555.836 918.827.540.756
(*) Chi phi bao dir-ang tau bay phan anh quy dai tu ma T6ng C6ng ty giu cho cac tau bay cho thue.
(**) Phai tra pha timg, vat to phan anh gia tri trac tinh cita cac pho tong, vat to da nhan trong nam nlumg chin c6 h6a don arcing irng.
(b) Pith tra dai han khac
31/12/2017 VND
1/1/2017 VND
Nhan quy dai tu va dat coc tien thue may bay 249.570.353.914 411.746.265.177 Nhan ky quy, ky mac dai han 202.484.262.367 154.902.842.000 Nhan twat khoan ho tra tin dung duct cap theo hop dong vat lieu va sira chita clOng ca may bay 306.861.245.824 311.861.440.231
758.915.862.105 878.510.547.408
(c) Phai tra khac cho cac ben lien quan
31/12/2017 1/1/2017 VND VND
Cong ty lien ke't Hang Hang khong Cambodia Angkor Air 249.570.353.914 411.746.265.177
Khoan phai tra cac ben lien quan phan anh quy dai tu va tin dat coc thue may bay va phai hoan tra theo th6a thuan.
Matt B 09 - DN/HN (Ban hanh theo Thong tu. so 202/2014/IT-BTC
ngay 22/12/2014 ctia BO Tai chinh)
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T'O'ng Cong ty Hang kitting Viet Nam - CTCP Timyet minh bao cao tai chinh h9p nhit cho nam ket thtic ngay 31 thing 12 tam 2017 (tiep theo)
Mau B 09 - DN/HN (Ban hanh theo Thong tu• s a 202/2014/IT-BTC
ngay 22/12/2014 cita BO Tai chinh)
Cac khoan vay ngan hang nay duvc dam bao bang tai san va xay dung ca ban do. dang hinh thanh tir von vay có gia tri con lai la 13.167.667 tri8u VND tai ngay 31 thing 12 nam 2017 (1/1/2017: 13.670.687 tri8n VND) (Thuy8t minh 11, Thuy8t minh 13 va Thuy8t minh 14). Cac khoan vay con lai duot bao lanh cua BO Tai chinh hoac tin chap.
Trong nam, cac khoan vay dai han cua TOng Cong ty va cac cong ty con chiu lai suit nhu sau:
■ Cac khoan vay bang USD: Tit 2,7% d8n 6,7%; • Cac khoan vay bang EUR: Tir 1% d8n 3,03%; va • Cac khoan vay bang VND: Tir 8,6% toi 10,5%.
(d) Cac khoin no thug tai chinh
31/12/2017 VND
1/1/2017 VND
Ngan hang Citibank 10.366.357.326.554 11.914.382.411.578 Tap doan ING 2.609.453.891.772 11.834.176.637.004 Ngan hang Credit Agricole 2.173.476.703.926 3.724.349.288.555 Ngan hang JP Morgan Chase 2.143.696.988.852 2.465.583.917.081 Ngan hang HSBC 10.730.185.325.943 2.525.551.804.710 Ngan hang DVB 2.189.206.250.002 2.351.181.110.009 Cong ty TNHH Viettel - CHT 232.787.269
30.212.376.487.049 34.815.457.956.206
Cac khoan tin thug t6i thi8u phai tra cho cac hop 6ng thug tai chinh khong th8 huy ngang nhu sau:
Ngity 31 thing 12 niint 2017 Tiing khoan thanh town
Wen thug tai chinh VND
Tien lai thug VND
Ng giic VND
Trong yang mot nam 5.420.513.765.100 774.251.078.605 4.646.262.686.495 Trong \Tong 2 dn 5 nam 16.943.552.391.806 1.882.165.046.565 15.061.387.345.241 Sau 5 nam 11.101.187.326.734 596.460.871.421 10.504.726.455.313
33.465.253.483.640 3.252.876.996.591 30.212.376.487.049
(*)
49
Tang Cong ty Hang khOng Vi4 Nam - CTCP Thuytt minh bat) cat) Lai chinh h9p nhat cho nam ket thtic ngay 31 thing 12 Ham 2017 (titp theo)
Mau B 09 — DN/I1N (Ban hanh theo Thong tic so 202/2014/IT-BTC
ngay 22/12/2014 cita BO Tai chinh)
I Ngay 1 thang 1 nam 2017
T6ng khoan thanh town
titn thue tai chinh Ti& lai thue VND VND
N9' go'c VND
Trong yang mot nam 5.223.462.264.034 647.179.754.300 4.576.282.509.734 Trong yang 2 den 5 nam 17.996.474.388.971 1.627.913.102.574 16.368.561.286.397 Sau 5 nam 14.491.744.589.001 621.130.428.926 13.870.614.160.075
37.711.681.242.006 2.896.223.285.800 34.815.457.956.206
Tai ngay 31 thang 12 nam 2017, nq thue tai chinh co g6c ngoal to ce so du' xap xi 1.328 trieu USD (1/1/2017: 1.529 trieu USD).
23. Dv phimg phai tra ng'An 11.#11
31/12/2017
1/1/2017 VND
VND
20.339.407.446
40.339.407.446
8.521.000.000
1.361.800.000
28.860.407.446 41.701.207.446
Dv' pheng phai tra cho Tong Cong ty Xang dau Quan del (*) Dtr pheng phai tra khac
(*) Ngay 16 thang 10 nam 2008, Kho Xang Au Hang khong Lien Chieu tai Thanh ph6 Da Nang dm Xi nghiep Xang Au Hang khong Mien Trung (don vi trtrc thuOc Cong ty TNHH MTV Nhien lieu Hang khong Viet Nam (SKYPEC) — COng ty con dm Tong Cong ty) bi sat le gay ra thiet hai ye tai san cho SKYPEC va Tong Cong ty Xang dau Quan dOi (den vi giri hang tai kho Xang d'Au Hang khong Lien Chieu).
Can cu' vao Ban an so 151/2010/KDTM-ST ngay 6 thang 12 nam 2010 va Ban an se 05/2014/KDTM-ST ngay 27 thang 2 nam 2014 dm Tea an Nhan dan Thanh phO Ha NOi, SKYPEC trich 14p du phong phai tra cho ping Cong ty Xang dan Quan dOi so tien tuong img
phAn hang ilea cua TOng Cong ty Xang dau Quan dOi giri tai kho Xang dau Hang khOng Lien Chieu la 40.339.407.446 VND va ghi nhan vao chi phi hoat dOng kinh doanh cua kST 9 thang ket thtic ngay 31 thang 12 nam 2015.
Ban an phfic thAin se 181/2016/KDTM-PT ngay 27 thang 10 nam 2016 cila Tea an Nhan dan cap cao tai Ha NOi da dua ra quyet dinh SKYPEC phai Wei thireng cho Tong Cong ty Xang dau Quan doi theo nhu da neu trong ban ,an so' tham SO 05/2014/KDTM-ST ngay 27 thang 2 nam 2014 dia. Tea an Nhan dan Thanh pho Ha NOi.
Trong nam 2017, theo Ban an dm Tea an, SKYPEC da tra cho Tong COng ty Xang dau Quan doi 20 ty VND va ghi giam khoan du phong phai tra ngan han tuong
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Tang .COng ty Hang khong Viet Nam - CTCP Timyet minh bao cao tai chinh hop nhAt cho nam ICe't thac ngay 31 thang 12 nam 2017 (tiep theo)
25. VOn co phAn
Mau B 09 — DN/LIN (Ban hanh theo Thong to so 202/2014/TT-BTC
ngay 22/12/2014 caa BO Tat chinh)
Vern co phan &roc duyet va da phat hanh cua TOng C6ng ty la:
31/12/2017 So co phieu VND
Von co phAn
1/1/2017 Se do phieu VND
duvc duyet 1.227.533.778 12.275.337.780.000 1.227.533.778 12.275.337.780.000
Win co phan dd Oat hanh Co phieu pho thong 1.227.533.778 12.275.337.780.000 1.227.533.778 12.275.337.780.000
SO co phiOu clang Iuv hanh Co phieu pho thong 1.227.533.778 12.275.337.780.000 1.227.533.778 12.275.337.780.000
Co phieu yhO thong c6 menh gia la 10.000 VND. M6i co phieu phO thong tuang frng vo i mot phieu bieu quyet tai cac cuoc hop co &Ong dm Tong C6ng ty., Cac dong duoc nhan co tirc ma Tong C6ng ty cong bo vac) tirng died diem. Tat ca. phieu phri thong den c6 thin to uu tien nhu nhau doi vai tai san con lai dm Tong Cong ty.
Theo 9iay chUng nhan Bang ky Doanh nghiep sira d6i ngay 8 thang 7 nam 2016, tong von co phan caa Tong C6ng ty la 12.275.337.780.000 VND.
Tai ngay 31 thang 12 nam 2017, von c6 phan da dugc cac co 'Ring g6p du, chi tiet nhu sau:
SO hrtmg co phAn Ty le (%)
Se yen gop tai ngay 31/12/2017
VND
CO (long Nha nu& 1.057.638.000 86,16 10.576.380.000.000 Tap doan Hang khong Nhat Ban ANA Holding Inc (ANA) 107.668.938 8,77 1.076.689.380.000 Cac co (long khac 62.226.840 5,07 622.268.400.000
1.227.533.778 100,00 12.275.337.780.000
26. CO ttic
Tai cuOc hop ngay 20 thang 6 nam 2017, Bai h"Oi &Ong co &Ong cila Tong Cong ty da quyet dinh phan phi khoan co tirc 736.520 trieu VND (600 VND tren mot co phieu) (Nam 2016: Khong).
52
fling ping ty Hang kitting Viet Nam - ,crTCP Thuyet minh bao cao tai chinh h9p nhat cho Liam ktt thtic ngay 31 thang 12 Wain 2017 (del) theo)
27. Lcei ich co thing khong kiem soat 2017 VND
2016 VND
SO du dAu Warn 562.039.355.295 471.746.481.072
Tang von trong nam, 60.246.920.000 306.394.066.000 Thang du von co phan 2.428.945.832 Lqi nhuan thuan trong nam 288.612.715.290 50.673.466.935 Phan b6 vao quy khen thuong, phtic 19i (19.180.839.436) (17.512.212.671) Co tirc (257.875.790.938) (254.836.408.782) Anh htrang cua giao dich tang ty 14' so him tai cac ding ty con (138.903.562) 11.349.863.408 Bien dOng khac 2.843.956.349 (5.775.900.667)
SO du cuOi nam 638.976.358.830 562.039.355.295
28. Cac khoin mgc ngoai Bang can dOi ke toan
(a) Tai san thug ngoai
Cac khoan tin thug phai tra cho cac Nip d6ng thug hoat &Ong nhtr sau:
31/12/2017 VND
1/1/2017 VND
Trong yang 1 nam 9.670.241.820.099 9.247.340.564.654 Trong yang 2 den 5 nam 51.973.059.216.731 31.893.640.532.417 Sau 5 nam 87.156.676.823.302 66.302.311.637.580
148.799.977.860.132 107.443.292.734.651
Cac tai san thug hoat dOng tai ngay 31 thang 12 nam 2017 bao g6m cac may bay va d'Ong co sau:
• May bay A350: 10 chik thug kho; . Aircraft A330: 5 chi& thug kho; • Aircraft A321: 17 chi& thud kho va 1 chiec thug trot; • Aircraft A320: 20 chi& thug kho; • Aircraft ATR72: 4 chiec thug kilo; . Aircraft B787: 4 chi& thug kho; , • DOng co thug dai Ilan: 6 chiecOm P735095 (A330), ESN-V16989 (A321), ESN-V17037
(A321), ESN-V17365 (A321), 21024 (A350) va' 21088 (A350) ; va • DOng co thug ngan han: 9 chi& Om V10123 (A320), V13184 (A320), P733319 (A330),
P733396 (A330), P733339 (A330), V12178 (A321), V13120 (A321), V15191 (A321) va 956102 (B787).
Mau B 09 — DN/IIN (Ban hanh theo Thong to so 202/2014/TT-BTC
ngay 22/12/2014 cfia BO Tai chinh)
53
Tiong Ging ty Hang khong Viet Nam - CTCP Thuyet minh bac) cao tai chinh hop nhat cho nam ket thfic ngay 31 thang 12 nam 2017
theo) Mau B 09 - DN/HN
(Ban hanh theo Thong to so 202/2014/17-BTC ngay 22/12/2014 cita Bo Tai chinh)
(b) Ngooli to cac loci
31/12/2017 Nguyen to Turong throng
VND
1/1/2017 Nguyen to Twang ducmg
VND
Do la I.jc (AUD) 1.772.740 31.524.638.799 390.839 6.448.066.606 Do la Canada (CAD) 218.989 3.986.475.756 245.257 4.149.014.022 DO la Wing Kong (KHD) 6.089.161 17.822.974.247 1.168.285 3.431.252.076 Yen Nhat (JPY) 303.658.763 61.339.070.126 240.677.160 47.172.723.360 Won Han Que)c (KRW) 3.407.327.067 74.756.755.850 2.871.080.857 54.349.560.623 Ringit Malaysia (MYR) 553.576 3.118.847.184 2.186.188 11.108.019.246 Rap Nga (RUB) 11.911.200 5.229.016.800 14.613.561 5.553.153.146 Do la Singapore (SGD) 978.422 16.706.548.820 2.273.137 35.867.829.039 Bat Thai Lan (THB) 12.377.702 8.773.956.388 44.771.529 28.474.692.310 Do la Dai Loan (TWD) 6.549.112 5.004.634.644 5.415.353 3.834.069.924 DO la my (USD) , 29.471.563 670.330.690.884 19.508.474 V11.110.410.609 Nhan dan to Trung Quoc (CNY) 17.782.500 61.740.839.375 28.270.500 92.670.697.787 Kip Lao (LAK) 1.920.116 5.760.348 576.000 1.728.000 Bang Anh (GBP) 297.348 9.116.689.680 430.422 12.054.407.494 Euro (EUR) 3.226.805 88.020.782.426 3.986.386 95.972.243.914 Rupiah Indonesia (IDR) 2.589.039.404 4.246.024.623 5.193.249.616 8.776.591.851 Do la Niu Di-lan (NZD) 9.209 148.660.887 -
1.061.872.366.837 853.974.460.007
(c) No' kilo Ibi dl a xir 1ST
31/12/2017 1/1/2017 VND VND
I\1g kho dOi da xir ly 99.580.276.201 99.435.847.405
54
TOng ,cong ty Hang khong Vi4 Nam - CTCP Thuyet minh bao cao tai chinh hop nhat cho nam ktt thac ngay 31 thang 12 nam 2017 (tiep theo)
Mau B 09 - DN/HN (Ban hanh theo Thong to so 202/2014/17'-BTC
ngay 22/12/2014 ctia BO Tai chinh)
29. Doanh thu ban hang va cung cap dich vu TOng doanh thu thg hien tong gia tri hang ban va dich vu da cung cap, khong bao gom thug gia tri gia tang. Doanh thu thuAn bao gOm:
TOng doanh thu
2017 VND
2016 VND
• Van tai hang khong (*) 68.928.593.247.903 60.051.753.405.177 • Hoat dOng phu tia van tai 4.255.274.908.279 3.678.887.611.069 • Ban hang 9.529.148.042.545 5.851.874.816.721 ■ Khac 840.696.902.086 988.972.489.897
83.553.713.100.813 70.571.488.322.864
Trir di cac khoan giam trir doanh thu • Chigt khan thuang mai (602.364.496.468) (482.169.059.268) • Hang ban bi tra lai (378.109.072) (345.412.274)
(602.742.605.540) (482.514.471.542)
Doanh thu thuan 82.950.970.495.273 70.088.973.851.322
(*)
Doanh thu van tai hanh khach, hanh lY trong nam bao gOm 922 ty VND la (i) gia tri toan 1)0 ye (bao gOm ye thong thurimg, MCO, hanh ly va YQ) ban trong nam lc& thtic ngay 31 thang 12 nam 2016 da het han nhung khach hang khong sir dung tinh den ngay 31 thang 12 nam 2017; va (ii) ye c6 dieu kign han the ban trong nam hoat dOng nhung khong sir dung (2016: 646 ty VND).
30. Doanh thu hog d(ing tai chinh 2017 VND
2016 VND
Lai tin giri ngan hang 206.952.840.258 134.982.473.755 CO tdc, 10i nhuan duvc chia 112.821.650.393 20.662.409.999 Lai chenh lgch ty gia hoi.dodi 583.791.190.748 718.754.725.934 Lai do chuygn nhuvng von g6p 22.865.342.896 Doanh thu hoat Ong tai chinh Id& 3.079.589.462 2.577.883.493
906.645.270.861 899.842.836.077
1
55
Tong Cong ty Hang khiing Vi4 Nam - CTCP Thuyet minh ha° cat) tai chinh hop nhAt cho nam ktt thtic ngay 31 thang 12 nam 2017 (titp theo)
Mau B 09 — DN/I-IN (Ban hanh theo Thong to so 202/2014/TT-BTC
ngay 22/12/2014 cua Bq Tai chinh)
31. Chi phi tai chinh 2017 VND
2016 VND
Chi phi lai vay 1.558.118.623.739 1.365.427.620.435 Chi phi lien quan den hop dung vay dai han, vay thue tai chinh 291.742.779.835 299.970.810.256 145 chenh Lech ty gia hoi dodi 446.163.828.869 1.384.092.339.963 Hoar' nhap dtt phong dau to tai chinh dai han (6.862.611.437) (4.787.210.349) Chi phi tai chinh khac 4.551.711.475 4.714.288.431
2.293.714.332.481 3.049.417.848.736
32. Chi phi ban hang 2017 VND
2016 VND
Chi phi nhan cong 681.890.575.816 704.660.358.177 Chi phi hoah6ng 604.456.582.875 635.756.618.366 Chi phi Tat ye gift chiS 1.524.146.275.503 1.460.945.604.393 Chi phi ban hang khac 2.064.455.977.867 1.654.891.412.543
4.874.949.412.061 4.456.253.993.479
33. Chi phi quail 1ST doanh nghqp 2017 VND
2016 VND
Chi phi nhan cong 1.082.978.392.446 974.074.910.140 Chi phi thue 372.902.414.104 412.550.988.695 Chi phi quan l doanh nghiep khac 867.294.732.608 858.152.797.277
2.323.175.539.158 2.244.778.696.112
56
ti
Tiing Cling ty Hang khong Viet Nam - CTCP Thuyet minh boo coo tai chinh htyp nhit cho nom k"e't thilc ngay 31 thong 12 Wain 2017 (tie'p theo)
34. Thu nhlap khac 2017 VND
2016 VND
Lai do thanh 1Y tai san co dinh 15.435.104.220 294.335.618.797 Thu nhap tir nhtsrong ban quyen mua may bay 771.653.717.102 77.444.505.707 Thu phat,hop dung 75.238.108.897 60.937.677.058 Thu tir boi thm!Ing boo hiem 16.635.335.832 37.633.863.247 Quy boo duting dm may bay thue nhan dmyc 113.068.338.576 Cac khoan khac 132.528.016.496 108.024.434.105
1.124.558.621.123 578.376.098.914
35. Chi phi san xuAt va kinh doanh theo yeti to 2017 VND
2016 VND
Chi phi nguyen vat lieu 28.708.818.203.926 21.239.887.669.048 Chi phi nhan cong 8.838.486.562.714 8.283.381.263.333 Chi phi kh'au hao 5.192.580.322.457 5.218.292.501.411 Chi phi dich vu mua ngoai 35.066.420.015.629 29.715.010.856.963 Trong - Chi phi sira china dOng ca, may bay 7.759.422.207.086 5.767.006.393.201 - Chi phi thue may bay 12.593.301.128.656 10.753.029.752.594 - Chi phi dich vu mua ngoai khac 14.713.696.679.887 13.194.974.711.168 Chi phi khac 1.670.116.180.474 1.507.558.561.681
Mau B 09 - DN/HN (Ban hanh theo Thong tu. so 202/2014/1T-BTC
ngay 22/12/2014 caa BO Tai chinh)
57
Tang ping ty Hang khong Viet Nam - CTCP Thyyet minh bao cao tai chinh hop nhAt cho nam ket thnc ngay 31 thing 12 nam 2017 (tiep theo)
Mau B 09 - DN/IIN (Ban hanh theo Thong tit so 202/2014/7T-BTC
ngay 22/12/2014 caa B¢ Tai chinh)
36. Thug thu nh4p
(a) Ghi nh4n trong bac, cao ket qua hog &ling kinh doanh hop nhAt
2017 VND
Chi phi thug hien hanh
2016 VND
Nam hien hanh 470.792.028.036 339.334.308.784 Du phong thiSu trong nhiing nam truac 585.583.843 1.334.705.319
471.377.611.879 340.669.014.103
Chi phi thug thu nh4p hoan 1#i Phat sinh va hoan nhap cac chenh Lech tam thOi 23.268.170.339 153.047.331.002 Anh htrong cua thay doi trong thug suit 18.879.425 (486.471.339) Ghi giam/hoan nhap tai san thug thu nhap hoan lai 981.562.117 2.114.876.970
24.268.611.881 154.675.736.633
Chi phi thus thu nhap 495.646.223.760 495.344.750.736
58
TO'ng Cong ty Hang khong Viet Nam - CTCP Thuyet minh bao cao tai chinh hop nhat cho nam ket thtic ngay 31 thing 12 nam 2017 (tiep theo)
Mau B 09 - DN/HN (Ban hanh theo Thong to so 202/2014/1T-BTC
ngay 22/12/2014 ctia Bq Tai chinh)
(b) D6i chieu thud suit thkrc to
2017 VND
2016 VND
Loi nhu4n ke tofin truk thud 3.154.759.487.817 2.600.581.845.433
Dieu chinh cho thu nh4p chiu thud Chenh Lech ty gia nam truck thkrc hien trong nam 215.915.969.536 500.418.172.358 Chi phi kitting duce khiu trir 25.023.628.886 39.489.956.975 Thu nhap khong chiu thud (113.424.650.193) (22.296.136.174) Chenh Lech tS7gia nam nay chua thtrc hien (232.537.592.647) (219.576.191.386) Thu nhap tir hop dong hop tic kinh doanh, (52.088.860.145) (38.541.349.638) Thu nhap tir dau vao cac cong ty lien ket 19.861.652.419 (74.777.582.856) Anh htrang dm but town hop nhat (118.366.548.976) (776.895.004.123) Dieu chinh khac (1.306.215.137) (153.173.515) Lo tinh thud duvc sir dung trong nam (848.485.935.036) (1.250.179.226.246) Lo tinh thud chua duvc sir (tang trong nam 252.520.343.506 900.016.528.384
Thu nh4p chit' thud 2.301.871.280.030 1.658.087.839.212
Thus suit 20% 20%
Thud thu nhap doanh nghiep hien hanh 460.374.256.006 331.617.567.842 Bien dOng tai san thud thu nhap hoan lai va thud thu nhap hoan lai phai tra trong nam 24.268.611.881 154.675.736.633 Chi phi thud hop d'Ong hop tic kinh doanh 10.417.772.030 7.716.740.942 Dv• phong thieu cua cac nam trtrac 585.583.843 1.334.705.319
495.646.223.760 495.344.750.736
(c) Thue suit Ai) citing
Theo cac diSu khoan trong Luat thug thu nhap, TOng Cong,ty va cac cong ty con có nghia nOp cho Nha mrac thug thu nhap bang 20% ten 19i nhuan tinh thud.
59
Tiing ping ty Hang khang Vi4 Nam - CTCP Timyet minh bao ea° tai chinh hqp nhit cho nam ket tinic ngay 31 thang 12 nam 2017 (trep theo)
37. Lai ccr ban tren co phieu Viec tinh toan lai co' ban tren c6 phieu cho nam tai chinh k6t th6c ngay 31 thang 12 nam 2017 &ivy dua teen so lgi nhuan thuOc ve c6 (long ph6 thong cua Tong Cong ty sau khi trir di so du kien phan bo vao quy khen thuang va ph6c lgi cho kS/ke toan bao cao va so lugng co phieu pith th6ng binh qua.'n gia quyen, chi tiet nhu sau:
Lpi nhuan thuan thuOc ve ca &Ong pha thong
2017 2016 VND VND
Lqi nhuan thuan trong nam 2.370.500.548.767 2.054.563.627.762 Phan b6 vao quy khen thuong, ph6c1gi (*) - (80.257.184.944)
Lgi nhuan thuAn thuOc ve co (tong ph6 thOng 2.370.500.548.767 1.974.306.442.818
(*) T6ng Cong ty va cac tong ty con chua c6 guy& dinh ve s6 lgi nhuan thuan dugc phan b6 vao quy khen thuong, ph6c lgi cho nam tai chinh ket th6c ngay 31 thang 12 nam 2017.
(ii) So ca phidu pha thong binh quan gia quydn
2017 2016
Co phieu ph6 thong da. phat hanh nam tar& mang sang 1.227.533.778 1.119.864.840 Anh huong cua viec Oat hanh co phieu pho thOng ngay 8 thang 7 nam 2016 51.917.077
S6 c6 phieu ph6 thong binh quan gia quyen trong nam 1.227.533.778 1.171.781.917
Mau B 09 - DN/HN (Ban hanh theo Thong to so 202/2014/TT-BTC
ngay 22/12/2014 cna BO Tai chinh)
60
Tong ping ty Hang khong WO Nam - CTCP Thuyet minh bao cao tai chinh hop nhit cho nam ke't thtic ngay 31 thang 12 nam 2017 (tgp theo)
Mau B 09 - DN/IIN (Ban hanh theo Thong tu• so 202/2014/77-BTC
ngay 22/12/2014 cua Bq Tai chinh)
38. Cac giao dich chit yeti voi cac ben lien quan Ngoai cac vai ben lien quan duac trinh bay tai cac thuyet minh khac cua bao cao tai chinh hop nhat, trong nam Tong Cong ty va cac cong ty con c6 cac giao dich chit yeu ved cac ben lien quan nhir sau:
Co tire, loi nhu4n nh4n dirge trong nam Cong ty lien ket
Gia tri giao dich 2017 2016 VND VND
Cong ty CO phan Cho thue May bay Viet Nam 76.706.669.192 C6ng ty Co phan Dich vu Hang khong San bay Da Nang 16.055.234.000 13.024.860.000 C6ng ty Co phan Xuat nhap khau Hang khOng 2.731.050.000 4.337.550.000
Doanh thu ban hang va cung cap dich vu Cong ty lien kit Hang Hang khong Cambodia Angkor Air 448.381.589.536 494.231.429.361 C6ng ty Co phan Dich vu Hang khong San bay Da NAng 61.178.385 428.583.000
Mua hang, sir dung dich vu Cong ty lien ket Cong ty Co phan Xuat nhap khau Hang khOng 174.261.423.790 305.109.909.059 COng ty CO phan Nhtra cao cap Hang kh6ng 848.636.910
Thanh vien Ban Giam dOc va HOi dOng Quan trkcita Tong Cong ty Tien limng va thirong 16.238.016.000 11.090.820.000
I
61
oQia
TONG CoNG F
KaNG VIET
' 2 6 -03- 2018
CTCP
F=
Tran Thanh Hien Dtrang Tri Thanh Ke toxin trtro'ng
Tong Gicim cloc
Wong ,COng ty Hang khong Vi4 Nam - CTCP Thuyet minh bap cao tai chinh hop nhit cho lam ket thoc ngay 31 thang 12 nam 2017 (titp theo)
B 09 - DN/HN (Ban hanh theo Thong to so 202/2014/TT-BTC
ngay 22/12/2014 clia BO Tai chinh)
39. SO lieu so sanh So ii"o so sanh tai ngay 1 thang 1 nam 2017 &lac mang sang tir s8 lieu trinh bay trong bao cao tai chinh hap nhat cua T8ng Using ty va cac ding ty con tai ngay va cho nam lc& thilc ngay 31 thang 12 nam 2016.
NgtrOi lap:
1-18 Xuan Tarn Ban Tai chinh KO tocin
62
1
T4ng Cong ty Hang khong Vi4 Nam - CTCP
Bao ca.() tai chinh rieng cho nam
k6st thlic ngay 31 thang 12 ham 2017
tOng Ging ty Hang khong Viet Nam - CTCP Thong tin ye Tong Cong ty
Cac van bin phap 1S, lien quan den thanh lap Tong Ging ty
Quyet dinh so 259/2006/QD-TTg ngay 13 thang 11 nam 2006 cila TIM throng Chinh phu ve viec thanh lap doanh nghiep Nha ntrec - Ping Cong ty Hang khong Viet Nam bao gom cac don vi thanh vien hach toan phu thuec.
Quyet dinh se 952/QD-TTg ngay 23 thang 6 nam 2010 cila Thu tuomg Chinh phu ve viec chuyen Cong ty me - Tong Cong ty Hang khong Viet Nam thanh Cong ty TNHH Met thanh vien do Nha nuerc lam chn tir ngay 1 thang 7 nam 2010.
Quyet dinh so 3207/QD-BGTVT ngay 13 thang 10 nam 2016 dm Be Giao thong Van tai ye viec quyet toan tien thu co phan h6a, guy& toan chi phi co phan hoa, xac dinh lai gia tri,phan von Nha mrdc tai then diem chinh thirc chuyen thanh cong ty phan ciia Tong Cong ty Hang khong Viet Nam — CTCP.
GiAy chinig nh4n Bang ky Doanh nghiep so 0100107518
ngay 20 thang 3 nam 2017
Giay chUng nhan Dang ky Doanh nghiep da ducic dieu chinh sau tan, va lan dieu chinh gar' day nhat Giay chirng nhan Dang ky Doanh nghiep so 0100107518 ngay 20 thang 3 nam 2017. Giay chimg nhan Dang 1c31 Doanh nghiep do Si Ke hoach va Dau to Thanh pile HA Nei cap.
11§i &Ong Quin tri Ong Pham Ngoc Minh Ong Lau Van Hanh Ong Duang Tri Thanh Ong Ta Manh Hung Ong Nguyen Xuan Minh Ong Koji Shibata
Chu tich Uy vien (den ngay 31/10/2017) Uy vien Uy vien Uy vien Uy vien
Ban Giam dOc Ong Duang Tri Thanh Ong Trinh Hong Quang Ong Trinh Ngoc Thanh Ong Le Hong Ha Ong Nguyen Minh Hai Ong Dang Ngoc flea Ong Nguyen Thai Trung Ong Phan Xuan Duc Ong Nguyen Hong Linh Ong Nguyen Ngoc Trong Ong Tran Thanh Hien
Ping Giam dec Pho Ping Giam Hui Tong Giam Phi Ping Giam PM Ping Giam Ph6 Ping Giam Ph6 Ping Giam Pho Ping Giam Pho Tong Giam Ph6 Tong Giam Ke toan twang
dec dec dec dec dec dec (tfx ngay 22/4/2017) do'c (d6'.nngay 30/11/2017) d6c (tir ngay 1/12/2017) cl6c (d'jn ngay 31/12/2017)
TIT so' ding kf
200 Nguyen San Long Bien, Ha Nei Viet Nam
COng ty kiem town Cong ty TNHH KPMG Viet Nam
1
Yieeny Nanh ifvtny
T4ng Cong ty Hhng khong Via Narn o CTCP Ban cao eita Ban Giant dik
Ban Giam dOc TOng Cong ty Hang khong Viet Nam — CTCP ("TOng Gong ty") trinh bay bao cao nay va bao cao tai chinh rieng dinh kern cOa Tong Cong ty cho nam ket tInic ngay 31 thang 12 nam 2017.
Ban Giam dOc TOng COng ty chiu trach nhiem lap va trinh bay trung thus va hop 1Y bao cao tai chinh rieng theo cac Chuan awe Ke toan Viet Nam, Cite do Ke toan Doanh nghiep Viet Nam va cac quy dinh phap ly có lien quan den viec lap va trinh bay bao cap tai chinh. Theo y kien dm Ban Giam doe Tong Cong ty:
(a) bao cao tai chinh rieng throe trinh bay tir trang 5 den trang 51 da phan anh trung dive va hop IY tinh hinh tai chinh tilt& hop nhat,citaTong Cong ty tai ngay 31 thang 12 nam 2017, ket qua hoat dOng kinh doanh va luu chuyert tien to truck hop nhat cita Tong Cong ty cho nam ket thtic clang ngay, phit hop voi cac Chuan nitre Ke toan Viet Nam, CH dO Ke toan Doanh nghiep Viet Nam va cac quy dinh phap ly co lien quan den viec lap va trinh bay bao cap tai chinh; va
(b) tai ngay lap bao cao nay, khong co ly do gi de Ban Giam dee Tong Cong ty cho rang Tong Cong ty se khong the thanh toan cac khoin no phai tth khi den han.
Tai ngay lap bao cao nay, Ban Giam do'c TOng COng ty da phe duyet phat hanh bao cao tai chinh rieng dinh kern.
Duong Tri Thanh Tong Gicim doc
Ha 1\115i, 2 6 -03- 2018
g thkrc ban sao dung voi ban chinh. S6chimgthqc...6.5.63..Ouvh s4. .O3-..SCI713S
NgaY: 2 9 -03- 2013
2
KPMG Limited 46h Floor, Keangnam Landmark 72 E6 Pham Hung Road, Me Tri Ward South Tu Liem District, Hanoi, Vietnam +84 (24) 3946 1600 I kpmg.com.vn
BAO CAO Klan TOAN DOC LAP
Mai cac Co clang T6ng Cong ty Hang khong ViOt Nam — CTCP
Chung tOi da kiem toan bao cao tai chinh rieng dinh kern dm Tong Cong ty Hang khong Viet Nam — CTCP ("Tong COng ty"), bao gom bang can dOi ke toan rieng tai ngay 31 thang 12 nam 2017, bao cao ket qua host dOng kinh doanh va bao cao lu'u chuyen tin to rieng lien quan cho narn kat thuc ding ngay va cac thuyet minh kern theo du'ac Ban Gam dOc TOng COng ty phe duyet phat hanh ngay 26 thang 3 narn 2018, duvc trinh bay to trang 5 den trang 51.
Trach nhiOm ciia Ban Giam cloc
Ban Giam el.& Tong COng ty chiu trach nhiem lap va trinh bay trung thvc va hop ljt bao cao tai chit-1h nay theo cac Chuan rmyc Ka toan Viet Nam, Che dO Ke toan Doanh nghiep Viet Nam va cac quy dinh phap ljt có lien quan den viec lap va trinh bay bao cao tai chinh, va chiu trach nhiem ye kiem soat nOi b0 ma Ban Gam GI& xac dinh la can thiet de dam bao viec lap bao cao tai chinh rieng khong co sai sat trong yeu do gian Ian hay nham
Trach nhiem cua ki6m toan vien
Trach nhiem cua chung toi la du'a ray kien ve bao cao tai chit-1h [long nay diya trail ket qua kiem toan cita chUng tOi. ChUng toi da thtyc hien cong viec kiem toan theo cac Chuan mtyc Kiem toan Viet Nam. Cac chuan mkic nay yeu cau chung toi tuan thO chuan mu'c va cac quy dinh ye dao dim nghe nghiep va lap ke hoach Via thtyc hien cuOc kiem toan de dat duvc su' dam bao ho'p ly Vie viec lieu bao cao tai chit-1h rieng có can sai sot trong yeu hay kh6ng.
C6ng viec kiem toan bao gom viec thtyc hien cac thu tuc nham thu thap cac bang chOng kiem toan ye cac s6 lieu va cac thuyet minh trong bao cao tai chit-1h. Cac thO tuc dugc Iva chon du'a tren xet doan cua kik] toan vien, bao gOmdanh gia rui ro co sai sot trong yeu trong bao cao tai chinh do gian Ian hoac nham Ian. Khi thvc hien cac danh gia rui ro nay, kiem toan vien xem )(et kiem soat nOi b0 cua TOng Cong ty lien quan tOi viec lap va trinh bay bao cao tai chit-1h trung thvc va ho'p ly nham thiet ke cac th0 tuc kiem toan phO hap vai tinh hinh thvc te, tuy nhien khong nham muc dich du'a ray kien Vie hieu qua cOa kiem soat not 130 cua T6ng Cong ty. COng viec kiem toan cOng bao gom viec danh gia tinh thich hap cua cac chinh sach Ice toan duvc ap dung va tinh ho'p ljr cua cac vO'c tit-1h ke toan dm Ban Giam doc T6ng COng ty, cang nhu, danh gia viec trinh bay tong the bao cao tai chit-1h.
ChUng toi tin rang cac bang chung kiem toan ma chung tOi thu &Ivo la day du va thich hgp lam co' so' cho y kien kiem toan cua chung toi.
KPMG Limited, a Vietnamese one member limited liability company and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative ("KPMG International"), a Swiss entity.
3
)
Y kin cua kiom toan vien
Theo y kien cua chung toi, bao cao tai chit-1h rieng da phan anh trung -thkrc va hop Ijr, tren cac khla canh trong y6u, tlnh hinh tai chit-1h tru'&c hopnhat cCia T6ng Cong ty Hang khong Viet Nam — CTCP tai ngay 31 thang 12 nam 2017, ket qua host dOng kinh doanh va chuyen. tin to trix&c hgp nhat trong nam ket thuc cung ngay, phu hgp cac Chun mu'c Ke toan Viet Nam, Che dO Ke toan Doanh nghiep Viet Nam va cac quy dinh phap Iy c6 lien quan den viac lap va trinh bay bao cao tai chit-1h.
Cling t KPMG Vie
16-02-057/2017-c
Tran An Giay chCrng nhan clang kjt hanh nghe kiern toan s6: 0306-2018-007-1 PhO Tang Giarn clac
Ha NOi, ngay 26 thang 3 nam 2018
a
)
)
Doan Thanh Toan Giey Chi:mg nhan Tang kji hanh nghe kiem toan s6: 3073-2014-007-1
a 4
Tong Cong ty Hang khong Vi4 Nam — CTCP Bing can doi ke toan rieng tai ngay 31 thang 12 nam 2017
Mau B 01— DN (Ban hanh then Thong tu• so 200/2014/TT-BTC
ngay 22/12/2014 ciia BO Tai chinh)
TAI SAN
Tai san ngin hin (100 = 110 + 130 + 140 + 150)
Ma so
100
Thuyet minh
31/12/2017 VND
12.261.208.498.254
1/1/2017 VND
12.913.003.969.618
Tien va cic khoin tircrng throng tien 110 4 4.100.233.984.544 904.706.473.646 Tien 111 824.339.984.544 904.706.473.646 Cac khoan ttrang dutmg ties n 112 3.275.894.000.000
Cac khoan phii thu ngan him 130 7.481.818.982.769 11.413.000.962.136 Phat thu ngan han ciia khach hang 131 5 2.530.328.965.033 2.327.509.439.324 Tra trtrac cho ngtrai ban ngan han 132 6 4.518.975.402.003 8.705.721.445.923 Phai thu ngan han khac 136 7(a) 456.858.917.606 403.918.226.540 Du pitting cac khoan phal thu ngan han kh6 doi 137 8 (24.344.301.873) (24.148.149.651)
Hang ten kho 140 9 536.088.201.409 328.057.465.032 Hang ton kho 141 604.502.201.409 328.057.465.032 Du phong giam gia hang ton kho 149 (68.414.000.000)
Tai san ngin him khac 150 143.067.329.532 267.239.068.804 Chi phi tra tru6c ngan han , 151 15(a) 86.069.286.530 90.191.771.416 Thue gia tri gia tang duvc khau trir 152 56.998.043.002 117.382.441.645 Thue phal thu Nha nu& 153 - 59.664.855.743
Ccic thrty'jt minh chinh kern la b(r phan hop thanh cica bcio ccio tai chinh rieng nay
5
T'Ong Ging ,ty Hang khong Vi4 Nam — CTCP Bang can doi ke ton rieng tai ngay 31 thing 12 nam 2017 (titp theo)
Mau B 01— DN (Ban hinh theo Thong tic so 200/2014/17-BTC
ngay 22/12/2014 cila 13-4)Tai chinh)
Tai sin dai han (200 = 210 + 220 + 240 + 250 + 260)
Ma so
200
Thuyet minh
31/12/2017 VND
66.935.601.061.539
1/1/2017 VND
74.119.669.929.033
Cac khoin phii thu dai han 210 3.900.189.355.249 4.498.710.626.765 Tra truck cho nguei ban dai han 212 6 1.812.099.336.087 2.435.873.162.405
31 Phai thu dai han khac 216 7(b) 2.088.090.019.162 2.062.837.464.360
Tai sin c6 dinh 220 52.987.436.435.293 59.299.658.158.742 Tai san co dinh hire hinh 221 10 15.919.754.227.299 19.126.180.275.847
Nguyen gici 222 24.667.249.134.022 33.684.529.254.219 Gici tri hao man lily ke 223 (8.747.494.906.723) (14.558.348.978.372)
Tai san co dinh him hinh thue tai chinh 224 11 36.974.510.362.914 40.074.687.176.382 Nguyen gici 225 53.392.380.549.661 53.403.999.739.544 Gici tri hao mon lily ke 226 (16.417.870.186.747) (13.329.312.563.162)
Tai san co dinh vo hinh 227 12 93.171.845.080 98.790.706.513 Nguyen gici 228 449.955.206.626 434.956.186.461 Gia tri hao mon lily ke 229 (356.783.361.546) (336.165.479.948)
Tai san do. dang dai han 240 25.045.757.525 200.604.209.687 Xay dung co ban do dang 242 13 25.045.757.525 200.604.209.687
Witt tai chinh dai han 250 14 4.917.289.041.312 5.005.330.637.550 Dau to vao cong ty con 251 4.217.876.843.742 4.175.847.768.900 Dan to vao cac ding ty lien doanh, lien ket 252 1.423.461.764.579 1.436.433.935.387 Dan to gop von vao don vi khac 253 191.211.140.573 191.211.140.573 Du phong dau to tai chinh dai han 254 (915.260.707.582) (798.162.207.310)
Tai san dai han khac 260 5.105.640.472.160 5.115.366.296.289 Chi phi tra twat dai han 261 15(b) 4.857.447.544.090 4.837.450.073.711 Thiet bi, vat ttr, On ding thay the dai han 263 248.192.928.070 277.916.222.578
TONG CONG TAI SAN (270 = 100 + 200) 270 79.196.809.559.793 87.032.673.898.651
1)
'A
Ccic thuyil minh dinh kern la bo phcin hop thanh cira bao ea° tai chinh rieng nay
6
Tong Cling ty Hang khong V* Nam - CTCP Bang can doi ke toan rieng tai ngay 31 thang 12 nam 2017 (titp theo)
Mau B 01- DN (Ban Ilanh theo Thong tir so 200/2014/IT-BTC
ngay 22/12/2014 cita B:6 Tai chinh)
Ngtrei
NGUON VON
Ma so
NQ PHAI TRA (300 = 310 + 330) 300
Ng ngi'n 4.11 310 Phai tra nguoi ban ngan han, 311 Ngueri mua tra tien truck ngan han 312 Thue va cac khoan phai nOP Nha. narc 313 Phai tra ngueri lao d(ing 314 Chi phi phai tra ngan han 315 Doanh thu chug thtrc hien ngan han 318 Phai tra ngan han khac , 319 Vay va ng thus tai chinh ngan han 320 Quy khen thuong, pink Igi 322
No' dai han 330 Phai tra dai han khac 337 Vay va ng thus tai chinh dai han 338
VON CHU SO HtrU (400 = 410) 400
Vim chi' sii• him 410 v6n co phan 411 - Co phieu pho thong co quyen
bi'eu quye't , , 411a Thing du von co,phan 412 Quy ho tro sap xep doanh nghie:p , 419 Loi nhuan sau thus chua phan pboi,. 421 - LNST clura phan phoi lily ke den
cuoi nitro. tru-cir 421a - LNST churl phan phai nam nay 421b
TONG CQNG NGUON VON 440 (440 = 300 + 400)
62.266.148.311.687 70.730.734.200.195
24.658.132.973.921 20.403.508.283.619 16 9.630.755.958.908 8.937.092.231.773
212.586.323.735 157.307.491.328
17 44.339.060.567 66.819.359.706
968.435.412.063 869.056.989.715 18 4.791.460.021.424 2.405.155.384.901 19 714.721.008.282 558.827.531.007
20(a) 641.988.132.798 661.195.789.034 21(a) 7.318.825.559.796 6.686.028.787.358
22 335.021.496.348 62.024.718.797
37.608.015.337.766 50.327.225.916.576 20(b) 639.801.130.272 806.680.510.442 21(b) 36.968.214.207.494 49.520.545.406.134
16.930.661.248.106 16.301.939.698.456
23 16.930.661.248.106 16.301.939.698.456 24 12.275.337.780.000 12.275.337.780.000
12.275.337.780.000 12.275.337.780.000
1.220.852.256.541 1.220.852.256.541
1.068.628.929.237 1.068.628.929.237
2.365.842.282.328 1.737.120.732.678
550.023.689.172 33.863.809.923
1.815.818.593.156 1.703.256.922.755
79.196.809.559.793 87.032.673.898.651
Thuyk 31/12/2017 1/1/2017 minh VND VND
2 6 -03- 2018 .6i di 1G LONG; TY
/// FANG KHor VIET Ni CTCP o.
N - Tran Thanh Hien Throng Tri Thanh Ke toast. truang Tong Giant. dac
Cdc thuyil minh dinh kern la ba phan hop thanh cita bdo cdo tai chinh rieng nay
Ho Xua.'n Tarn Ban Tai chinh Ke roan
7
Doanh thu ban hang va cung cap dich v9
Cac khoan giam trir doanh thu
01 27
02 27 591.995.680.668 475.057.615.375
63.966.517.457.222 56.993.105.191.413
Ho Xuan Tarn Ban Tai chInh Ke toan
T4ng Cong ty Hang khong Viet Nam - CTCP Bdo ea° ket qua host do, ng kinh doanh rieng cho nam ktt thtic ngay 31 thang 12 nam 2017
Mau B 02 - DN (Ban hanh theo Thong tu. so 200/2014/17-BTC
ngay 22/12/2014 cita BO Tat chinh)
Ma Thuytt
2017
2016 st minh
VND
VND
Doanh thu thu'an ye ban hang va cung cap dich vu (10 = 01 - 02)
Gia van hang ban Ara dich v9 cung cap
10 27 63.374.521.776.554
11 54.930.400.904.947
56.518.047.576.038
47.589.779.009.725
Lott nhu4n Op (20 = 10 - 11)
Doanh thu hog &Ong tai chinh Chi phi tai chinh
Trong do: Chi phi lai vay Chi phi ban hang Chi phi quan 1y doanh nghi4
20 8.444.120.871.607
21 28 1.149.861.607.285 22 29 2.267.203.120.395 23 1.473 .238. 149 .382 25 30 4.370.681.900.931 26 31 1.434.752.667.612
8.928.268.566.313
1.390.857.811.134 3.628.897.705.210 1.286.793.414.468 3.964.109.128.701 1.492.022.491.120
L9i nhu4n thuan tir hot db:ng kinh doanh 130 = 20 + (21 - 22) - (25 + 26)}
Thu nhap kirk Chi phi khac
30 1.521.344.789.954
31 32 395.121.755.803 32 5.370.690.107
1.234.097.052.416
479.700.148.099 2.823.536.818
H4
\>.
L9i nhuysn khfic (40 = 31 - 32)
L9i nhuYn ke toan trmit thut (50 = 30 + 40)
Chi phi thu TNDN hien hanh
Loi nhu'yn sau that TNDN (60 = 50 - 51)
40 389.751.065.696
476.876.611.281
50 1.911.095.855.650 1.710.973.663.697
51 34 95.277.262.494
7.716.740.942
60 1.815.818.593.156 1.703.256.922.755
.\130107,...,5:
Nguiri yL?f.----.- _ 9 TONG
GONG T
N NG KhU VIE \ CTCP ,
Tran Thanh Hin ,---._„___ -
C
--< ,A- ang Tri Thanh
Ke todn trueing T Ong Gianz dac
Cdc thuye't minh dinh kern la bO pkin hop thanh cie a bdo ccio tai chInh rieng nay
Ngtrai lap: 2 6 -03- 2018
8
LUU CHUYEN TIEN Til HO/NT BONG BAU TU
Tien chi mua sam, xay dung tai san c6 dinh va tai san dai han khac 21 Tien thu tir thanh 13'r, nhuvng ban tai san co dinh va tai san dai han khac 22 Tien chi dau tir gop von vao cac don vi khac 25 Tien thu hOi d'au to gop von vao cac don vi khac 26 Tien thu lai tien gin Nth co tirc
Ltru chuy& tien thuan tir host d(ing d'au to
27
30
Ma Thuyet so minh
CHUYEN TIEN TU HOAT BONG KINH DOANH
Loi nhu4n truirc thue Dieu chinh cho cac khoan
Khan hao va phan bO Cac khoan du phong (Lai)/lo chenh Lech ty gia hoi dodi do dinh gia lai cac khoan muc tien to c6 gOc ngoai to Lai M. hoat dOng dau tir Chi phi lai vay
Lgi nhu4n tir ho4t d(ing,kinh doanh triroc nheng thay dal von hru dOng
Bien Ong cac khoan phai thu 09 Bien &Ong hang ton kho 10 Bien deng cac khoan phai tra va nq phai tra khac 11 Bien &Ong chi phi tra nu& 12
01
02 03
04 05 06
08
Tong Cong ty Hang killing Viet Nam — CTCP Bio cio Jim chuyen tien to rieng cho nam ktt thtic ngay 31 thing 12 nam 2017 (Phirong phi") gian tiep)
Mau B 03 — DN (Ban hanh theo Thong tu• so 200/2014/IT-BTC
ngay 22/12/2014 cna Bq Tat chinh)
2017 VND
2016 VND
1.911.095.855.650 1.710.973.663.697
4.792.372.256.176 4.835.186.564.093 185.708.652.494 765.113.793.672
(60.248.266.922) 695.484.137.089 (679.684.467.933) (1.029.732.340.050)
1.473.238.149.382 1.286.793.414.468
7.622.482.178.847 8.263.819.232.969
4.643.093.117.047 2.259.434.132.464 (246.721.441.869) 304.225.764
3.351.196.387.077 2.059.432.577.202 (15.874.985.493) (388.164.768.127)
15.354.175.255.609 12.194.825.400.272
(1.500.531.430.533) (1.449.127.966.026)
(177.579.999.155) (67.673.609.024)
13.676.063.825.921 10.678.023.825.222
(113.227.459.500) (8.840.819.428.526)
1.610.730.033.310 283.891.800.410
(46.587.674.842) (753.289.627.895)
2.915.300.000 677.957.974.375 1.088.530.829.742
2.128.872.873.343 (8.218.771.126.269)
Tien lai vay dal tra
14 Tien chi khac cho hoat &Ong kinh doanh
17
Lim chuyin tien thu'an tir host dOng 20 kinh doanh
Ccic thuytit minh chinh kern 0 ba phan hop thanh cira bcio ccio tai chinh rieng nay
9
8.342.294.882.527 (15.646.658.171.443) (4.576.282.512.191)
(736.520.266.800)
2.261.047.697.999 15.398.383.259.710
(16.302.060.105.247) (4.791.497.458.122)
(174.129.922.303)
(12.617.166.067.907) (3.608.256.527.963)
3.187.770.631.357
(1.149.003.829.010)
904.706.473.646
2.056.061.892.479
7.756.879.541
(2.351.589.823)
4.100.233.984344
904.706.473.646
roo I 07,1-\,,,.., (7 / z,
Ng:rBr/duyefi NG
t( -y
GONG T'r
- RG-KfE vi
CT C
--,, `/E f,17-0/ ,
2 6 -03- 2018
Trn Thanh Hien Dtrang Tri Thanh Ke toxin truthig
Tong Gitlin clefc
TOng Cifing ty Hang khong Vi?t Nam CTCP Bdo cdo lu'u chuyen teen to rieng cho nain ket thtic ngay 31 thang 12 WW1 2017 (Phiroug phap gian tiep — tiep theo)
Mau B 03 — DN (Ban hash theo Thong to so 200/2014/17-BTC
ngely 22/12/2014 caa BO Tai chinh)
Ma Thuyet se minh
LIXU CHUM TIEN Tir HOAT BONG TA! CHiNH
Tien thu tir phat hanh c6 phiL Tien thu tir di vay Tien tra ncr goc vay Tien tra nq goc thus tai chi-11h Tien tra c6
Luu chuyen tien thu4n ter host di:mg tai chinh
Luv chuyen tien thuAn trong nam (50 = 20 ± 30 + 40) Tien va cac khofin twang duung tien dau nam Anh ingeng ciia thay doi ty gia hei dodi
31 33 34 35 36
40
50
60
61
70
4
4
quy &di ngo4i to Tien va cac khoan Wong &rang tien cuei dam (70 = 50 + 60 + 61)
2017 VND
2016 VND
H6 Xuan Tam Ban Tai chinh Ke tocin
Ccic thuyEt minh chinh kem la 120 phan hop thanh cua brio ccio tea chinh rieng nay
10
Tong ping ty Hang khong Vi4 Nam - C'TCP Thuyet minh bao cao tai chinh rieng cho nam ket thtic ngay 31 thang 12 nam 2017
Mau B 09 - DN (Ban hanh theo Thong tu. sd 200/2014/17-BTC
ngay 22/12/2014 clia Bd Tai chinh)
Cac thuyet minh nay la be phan hop thanh va can dtrac doc dOng their vai bao cao tai chinh rieng &I-1h kern.
1. Dun vi bao ea()
(a) Hinh thtic s& him von
TOng Cong ty Hang khong Viet Nam- - CTCP ("TOng COng ty") tien than la mot doanh nghiep Nha ntrac &tax thanh lap theo Quyet dinh so 259/2006/QD-TTg ngay 13 thang 11 nam 2006 cba Thu tuang Chinh Orb, bao gOm cac dun vi thanh vien hach toan phi thuec ("cac don vi phi thuec").
Can dr vao Quyet dinh so 952/QD-TTg ngay 23 thang 6 nam 2010 ve viec chuyen Cong ty me -Tong Cong ty Hang khong Viet Nam thanh Cong ty TNHH MOt thanh vien do Nha ntrac lam chil sa hiru tir ngay 1 thang 7 nam 2010, Cong ty Tong Cong ty Hang khong Viet Nam host Ong duai hinh duly doanh nghiep Nha ntrac, duet chuyen doi thanh Tong C6ng ty Hang khong Viet Nam boat (tang dual hinh thirc Cong ty TNHH Met thanh vien.
Theo Giay chfrng nhan dang ky doanh nghiep Cong ty TNHH MOt thanh vien so 0100107518 do Sa Ke hoach va D'Au tu thanh phe Ha Nei cap Mir dau ngay 30 thang 6 tram 2010 va thay dOi lAn alb ba ngay 1 thang 4 nam 2015, Cong ty me - Tong Cong ty Hang khong Viet Nam duet chuyen doi thanh ceng ty co phan ved ten goi Tong Cong ty Hang kh6ng Viet Nam — CTCP ke tir ngay 1 thang 4 nam 2015.
(b) Hoat Ong chinh
Cac boat Ong chinh cua Tong Cong ty Hang khong Viet Nam — CTCP bao
• Van chuyen hang khong dOi vai hanh khach;
• DAu tu, quan 1S; yen dau to va trtrc tiep quan ly; von san xuat kinh doanh; d'Au to ra ntrac ngoai; mua, ban doanh nghiep; g6p von mua co phan va chuyen nhuong von gop, ban co phan;
• Van chuyen hanh ly, hang hoa, buu kien, buu phArn, thu;
• Hoat Ong hang khong chung (bay chup anh dia hinh, khao sat dia chat, bay hieu chuan cac,dai huong dan throng hang khong, sira china bao duang &rang din cao the, phtic dau trong rung, kiem tra mei truang, tim kiem cuu nan, cap cuu y te, bay plitic vu cho muc dich chit-1h tri, kinh te, xa hOi, an ninh, quoc phOng);
• Cung brig dich vu thuang mai, du lich, khach san, ban hang mien thue tai nha ga hang khong va cac tinh, thanh phO; cac dich vu hang khong khac;
• Cung frng cac dich vu ky thuat thuang mai mat &At; cac dich vu tai nha ga hanh khach, ga hang hOa va cac dich vu phuc vu san do tai cac cang hang khong, san bay;
• Sfra chda va bao du'ang phuung ti'n van tai (trir 0 to, mo to, xe may va xe c6 'Tang co khac); bao duang tau bay, dOng co, phu tong, thiet bi hang killing va cac thiet bi ky thuat khac;
• San xu'At linh kien, phi tbng, vat tu tau bay, trang thiet bi ky thuat va cac n'ei dung khac thuOc linh vtrc ding nghiep hang khong;
11
Tting ,COng ty Hang khOng Viet Nam - CTCP Th,uyet minh bdo cdo tai chinh rieng cho nam ket thdc ngay 31 thang 12 Wain 2017 (tiep theo)
Mau B 09 - DN (Ban hanh theo Thong tic so 200/2014/IT-BTC
ngay 22/12/2014 cna BO Tai chinh)
• Cung irng cac dich vukS, thuat va vat to phu ding cho cac hang hang khong trong ntrac va ntrac ngoai;
• Dich vu giao nhan hang Ma; dau to va khai thac ha tang icy/ thuat tai cac san bay; nha ga hanh khach, hang Ma, ca so ha tang ky thuat va cac dich vu deng b6 trong day chilyen van tai hang khong;
• Van tai da phirang thirc;
• Xuat nhap khan tau bay; deng co', phu ding, thiet bi hang khong (thue, cho thue, thue mua va mua, ban) va nhang mat hang khac theo quy dinh cua Nha nu' c;
• San xuat, xuat, nhap khan cac trang thiet bi pinic vu day chuyen van tai hang khong;
• San xuat, the bien, xuat, nhap khan thgc pham de pinic vu teen tau bay;
• Xuat, nhap khan xang dau, ma hang khong (bao g6m nhien lieu, clan b6i tron va chat 16ng chuyen dung) va xang dau khac;
• Cung xang dau, mO• hang khong (bao gem nhien lieu, dau Mi trop va chat long chuyen &mg) va xang dau khac tai cac cang hang khong san bay;
• Dai ly ban le xang dau;
• Dich vu dai ly cho cac hang hang khong, cac nha san xuat tau bay, dOng ca, thiet bi, phu ding tau bay, cac cong ty van tai, du lich trong nu& Ira nuac ngoai;
• In an (trir cac loai hinh Nha nuac cam);
• Xay dung, to van xay dung (khOng bao gem thiet ke ding trinh);
• Cung ung lao deng (khong bao gem moi giai, giai thieu, tuyen dung va cung umg lao deng cho cac doanh nghiep cc-) chirc nang xuat khan lao d6ng va cung img, quail ly nguai lao &Ong di lam viec 6 nuac ngoai); xuat, nhap khau lao d6ng;
• Khoa hoc, cong nghe;
• Kinh doanh bat d6ng san;
• Kinh doanh dich vu thirang mai dien dr; va
• Dao tan; Tai chinh, ngan hang; Cho thue tai chinh (doanh nghiep chi hoat &Ong sau khi dtrat ca quan Nha nuac có tham quyen cho phep).
D6i vai cac nganh nghe kinh doanh co dieu kien, T6ng C6ng ty chi kinh doanh khi dat dieu kien theo quy dinh cUa phap luat.
12
:11
I
I
111
I
I
I (c)
I
Chu kST san xuat kinh doanh thong thuirng
Chu kY san xuat kinh doanh thong thuong cUa TOng Cong ty nam trong pham vi 12 thang.
I
I
I
'Ping Cong ty Hang khong Vi4 Nam - CTCP Thuyet minh bao cao tai chinh rieng cho nam ket thac ngay 31 thang 12 nam 2017 (tiep theo)
(d) CAu true doanh nghi4)
Tai ngay 31 thang 12 nam 2017, T6ng Cong ty có cac don vi trkrc thu6c (bao g6m cac chi nhanh trong va ngoai nuot), cac cong ty con va cac cong ty lien ket. Danh sach cac ding ty con, ding ty lien ket &roc trinh bay tai Thuyet minh s6 14.
Cac don vi trtrc thu6c cua T6ng Cong ty bao
■ Chi nhanh T6ng Cong ty Hang khong Viet Nam — CTCP Tap chi Heritage ■ Chi nhanh T6ng Cong ty Hang khong Viet Nam — CTCP Doan bay 919 ■ Chi nhanh T6ng Cong ty Hang killing Viet Nam — CTCP Doan tiep vien
■ Chi nhanh T6ng Cong ty Hang khong Viet Nam — CTCP Trung tam Khai that N6i Bai
■ Chi nhanh T6ng Cong ty Hang khong Viet Nam — CTCP Trung tam Khai that Tan Son NhAt
■ Chi nhanh Tong Cong ty Hang khong Viet Nam — CTCP Trung tam huAn luyen bay
■ Chi nhanh T6ng Cong ty Hang khong Viet Nam — CTCP Trung tam B6ng Sen yang
■ Chi nhanh T6ng Cong ty Hang khong Viet Nam — CTCP Cong ty bay dich vu hang khong (VASCO)
■ Chi nhanh Tang Cong ty Hang khong Viet Nam — CTCP khu vtrc mien BAc
■ Chi nhanh T6ng Cong ty Hang khong Viet Nam — CTCP khu vtrc mien Nam
■ Chi nhanh T6ng Cong ty Hang kh6ng Viet Nam — CTCP khu vArc mien Trung
■ Chi nhanh T6ng Cong ty Hang khong Viet Nam — CTCP tai Thai Lan
■ Chi nhanh T6ng COng ty Hang khong Viet Nam — CTCP tai Singapore
■ Chi nhanh T6ng Cong ty Hang khong Viet Nam — CTCP tai Malaysia
■ Chi nhanh T6ng Cong ty Hang khong Viet Nam — CTCP tai Lao
■ Chi nhanh T6ng Cong ty Hang khong Viet Nam — CTCP tai Campuchia
■ Chi nhanh T6ng Cong ty Hang khong Viet Nam — CTCP tai NhAt Ban
■ Chi nhanh T6ng Cong ty Hang khong Viet Nam — CTCP tai Han Qu6c
■ Chi nhanh T6ng Cong ty Hang khong Viet Nam — CTCP tai H6ng Kong
■ Chi nhainh T6ng Cong ty Hang khong Viet Nam — CTCP tai Dai Loan
■ Chi nhanh T6ng Cong ty Hang kitting Viet Nam — CTCP tai Lien Bang Nga
■ Chi nhanh T6ng Cong ty Hang khong Viet Nam — CTCP tai Uc
■ Chi nhanh T6ng Cong ty Hang khong Viet Nam — CTCP tai Dirc
■ Chi nhanh T6ng Cong ty Hang kitting Viet Nam — CTCP tai Phap va Tay Au
■ Chi nhanh T6ng Cong ty Hang khong Viet Nam — CTCP tai Canada
■ Chi nhanh T6ng C6ng ty Hang khong Viet Nam — CTCP tai Trung Qu6c
■ Chi nhanh T6ng Cong ty Hang khong Viet Nam — CTCP tai MST.
■ Chi nhanh T6ng Cong ty Hang khong Viet Nam — CTCP tai Vtrang Qu6c Anh
■ Chi nhanh T6ng Cong ty Hang khong Viet Nam —. CTCP tai Myanmar
■ Chi nhanh T6ng COng ty Hang khong Viet Nam — CTCP tai Indonesia
Tai ngay 31 thang 12 nam 2017, T6ng Cong ty Hang khong Viet Nam — CTCP c6 6.708 nhan vien (1/1/2017: 7.064 nhan vien).
1
Mau B 09 - DN (Ban hanh theo Thong to so 200/2014/TT-BTC
ngay 22/12/2014 cua Bd Tai chinh)
13
TOng ,Ceing ty Hang khong Viet Nam - CTCP Thyet mink bao cao tai chinh rieng cho nam ket thtic ngay 31 thang 12 nam 2017 (tiep theo)
2. Co. 14p bdo cao tai chinh
(a) Tuyen bi; ve tuan thu
Bdo cao tai chinh rieng nay dugc lap theo cac Chuan muc Ke toan Viet Nam, Che dO Ke toan Doanh nghiep Viet Nam va cac quy dinh pilaf) 15, co lien quan den viec lap va trinh bay bdo cao tai chinh. Tong Cong ty cling lap va phat hanh rieng re bdo cao tai chinh hop nhat. De có thong tin day at ye tinh hinh tai chinh, ket qua hoat &Ong kinh doanh va luu chuyen tien to hgp,nhat dm Tong Cong ty, bdo cao tai chinh rieng nay can dugc- d9c cling bdo cao tai chinh h9p nhat dm Tong Cong ty.
(b) Co. so. do luirng
Bao cao tai chinh rieng, trir bdo caosltru chuyen tien rieng, dugc lap tren ca sodOn tich theo nguyen tac goc. Bao cao ltru chuyen tien to rieng dugc lap theo phuong phdp gian tiep.
(c) Ky ke town nam
Ky ke toan nam cua TOng Cong ty Hang khong Viet Nam — CTCP la tir ngay 1 thang 1 den ngay 31 thang 12.
(d) Don vi teen to ke toan
Dan vi tien to ke toan cria TOng Cong ty la Ding Viet Nam ("VND"), cling la don vi tien to dugc sir dung cho muc dich lap va trinh bay bdo cao tai
3. Tom tat nhimg chinh sach ke toan chu yeu Sau day la nhang chinh sach ke toan chit 376u dugc TOng COng ty Hang killing Viet Nam — CTCP ap dung trong viec lap bao cao tai chinh rieng nay.
(a) Cac giao dich Wang ngo#i to
Cdc giao dich bang cac don vi tien khac VND trong nam dugc quy dOi sang VND theo ty gia xap xi vOi ty gia thuc to tai ngay giao dich.
Cac khoan muc tai san va ng phai tra có gOc bang don vi tien to khac VND dugc quy d6i sang VND theo ty gia mua ban chuyen khoan trung binh cua ngan hang thuang mai not Tong Cong ty thuong xuyen có giao dich hoac ty gia xap xi ty gia that to cua ngan hang thuang mai tai ngay ket thtic 1sY ke toan nam.
Tat ca cac khoan chenh lech gia hOi dodi dugc ghi nhan yao bdo cao ket qua hoat Ong kinh doanh rieng. Lai,chenh Lech ty' gid do danh gia lai so du cac khoan muc tien có goc ngoai tai ngay ket thlic ke toan nam khong dugc dung de chia co tirc cho cac co dong.
Mau B 09 - DN (Ban hanh theo Thong to so 200/2014/TT-BTC
ngay 22/12/2014 cna Bo Tai chinh)
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To'ng Cong ty Hang killing Viet Nam - CTCP Thuyet minh bao cao tai chinh rieng cho nam last thac ngay 31 thing 12 nam 2017 (tiep theo)
(b) Tien va cac khoin tiro'ng dirong tien
Tien bao gom tier' mat, lien giri ngan hang khong ky ban va tier' dang ,chuyen. Cac khoan twang duang tien la cac khoan tu ngAn c6 tinh thanh khoan cao, c6 the de dang chuyen doi thanh mot luting tien xac dinh, khong co nhieu ro
s thay doi gia tri va dugc sir dung cho mpc dich dap
irng cac cam ket chi tien ngan han han la cho muc dich dau tu hay la cac mpc dich khac.
(c) Cac khoan phai thu
Cac khoan phai thu khach hang va cac khoan phai thu khac dugc phan anh theo gia tri ghi so trir di dp phOng phai thu kh6
(d) Hang ton kho
Hang ton kho dugc tinh theo gia g6c. Twang hop gia tri thuan c6 the thpc hien dugc thap han gia goc thi phai tinh theo gia tri thuan co the thpc hien dugc. Gia gOc bao gom tat ca cac chi phi phat sinh de c6 dugc hang ton kho o dia diem va trang thai hien tai. Gia tri thuan c6 the thgc hien dugc trot tinh dua vao gia ban cila hang ton kho trir di cac khoan chi phi trot tinh de hoan thanh san pham va cac chi phi ban hang trpc tiep.
Gia tri vat tu, phu tang may bay nhap kho dugc xac dinh dui tren gia mua tren h6a don cua nha cung cap Ong vai toanbO chi phi lien quan de nhap vat tu, phu tong (nhu thue nhap khan, phi ity that, chi phi van chuyen).
Gia hang ton kho d6i voi cac loai vat tu, phu tang may bay a sir dung dugc xac dinh theo phuong phap gia dich danh.
Gia tri vat tu, phu tang may bay xuat kho sir dung dugc dua vao chi phi san xuat kinh doanh theo nguyen tic:
- DOi vai vat tu, phu tang may bay tieu hao, xuat dimg mot Ian, khong sira china duvc, gia xuat kho bang 100% gia tri dm vat tu, phu tang va dugc phan anh toan 138 vao chi phi san xuat kinh doanh trong nam.
- D8i v6i phu tang vat to quay Ong c6 nguyen gia don vi tir 1.500 USD den 50.000 USD khi xuat kho dua vao sir dung dugc ghi nhan vao chi phi tra truck dai hart tren bang can dOi ke toan rieng va phan b8 vao bao cao ket qua hoat dOng kinh doanh rieng theo phtrang phap throng thang trong Ong 3 nam Ice tir khi xuat dung lan dau.
- D8i voi phi ding vat tu quay \long co nguyen gia don vi tir 50.000 USD tra len khi xuat kho dua vao sir dung dugc ghi nhan vao chi phi tra truac dai han tren bang can doi ke toan rieng va phan bo vao bao cao ket,qua hoat &Ong kinh doanh rieng theo phuong phap throng thang trong vong 5 nam ke tir khi xuat dimg lan dau.
Tong Cong ty ap dung phuang phap ke khai thuang xuyen de hach toan hang ton kho.
Du phong giam gia hang ton kho dugc trich lap theo cac quy dinh ke toan hien hanh. Theo do, T9ng Cong ty dugc ph8p trich lap dir phong giam gia hang ton kho lei thin, hong, kern pham chat va trong truang hop gia goc dm hang ton kho cao han gia tri thuan c6 the thirc hien dugc tai ngay ket thtic k-ST
ke toan nam.
Mau B 09 - DN (Ban hanh theo Thong to so 200/2014/7T-BTC
ngay 22/12/2014 cita BO Tai chinh)
15
(e)
Tong ping ty Hang khOng Viet Nam - CTCP Th,uyet minh Liao cao tai chinh rieng cho nam ket thuc ngay 31 thing 12 nam 2017 (tiep theo)
Tai san co dinh Witt hinh
Nguyen gici
Tai san co dinh hint hinh duet the hien theo nguyen gia trir di gia tri hao men lily ke. Nguyen gia tai san co dinh hfiu hinh bao gem gia mua, thue nhap khan, cac loci thue mua hang khong hoan lai va chi phi lien quan truc tiep de dua tai san den vi tri va trang thai hog d6ng cho mpc dich sir dung &A du kien. Trong throng hop tai san co dinh hint hinh la may bay, phan ho try tin dung tir hop Tong mua may bay dugc ghi nhan theo nguyen tic sau:
• H6 trg tin dung tir hop (Icing mua may bay IA dich vu kh6ng dugc ghi nhan tach khOi nguyen gia may bay ma giam trir gia von hang ban khi thuc nhan;
■ HO tra tin dung tir hop 'Jong mua may bay IA php ding vat tu hoac thiet bi kitting chac than se nhan dugc thi khong dugc ghi nhan tach kh6i nguyen gia may bay ma giam trir gia von hang ban khi thuc nhan; Ho trg tin dung tir hop deng mua may bay la thiet bi chac than se nhan dugc va c6 danh muc cu the khi ban giao duet ghi nhan tach khoi nguyen gia may bay.
Cac chi phi Oat sinh sau khi tai san co dinh hint hinh da dua vao hoat d6ng nhu chi phi sira chira, bao throng va dai to dugc ghi nhan vao bao cao ket qua hoat Ong kinh doanh rieng trong nam ma chi phi phat sinh. Trong cac truing hop c6 the cluing minh mot cach re rang rang cac khoan chi phi nay lam tang loi ich kinh to trong racing lai tinh thu dugc tir viec sir dung tai san c8 dinh halt hinh vugt tren mirc hoat deng tieu chuan theo nhu danh gia ban dau, thi cac chi phi nay dugc von hoa nhu mot khoan nguyen gia tang them cila tai san co dinh hat hinh.
Khau hao
KhOu hao dugc tinh theo plurong phap dueng thing dua tren thin gian htiu dung mit tinh cua tai san co dinh hat hinh. Thai gian hue dung uarc tinh nhu sau:
• May bay 16 —20 nam • D6ng ca may bay 10 nam • Nha cia'ra, vat kien tnic 10— 30 nam • May moc, thiet bi 5— 10 nam • Phirang tien van tai mat dOt 7— 10 nam • Thiet bi, clung cu quan ly 3 — 5 nam • Tai san co dinh khac 5 — 7 nam
Tai san co dinh hint hinh thue tai chinh
Cac hop deng thue,duvc phan loaf lh thue thi chinh n'eu theo cac dieu khoan cua hgp d6ng, Tong C6ng ty nhan phan ro va loi Ich gan,lien yed quyen Tai san dinh hinh duoi hinh thirc thue tai chinh dugc the hien bang so lien tuang throng vei so thap Oita gia tri hop lY cira tai san co dinh va gia tri hien tai cua cac khoan tien thue toi thieu, tinh tai thin diem bat dau thue, trir di gia tri hao men lily ke.
Khali hao cua tai san thue tai chinh &rot hach toan theo phuong phap throng thing dua tren thei gian him dung uoc tinh cira tai san thue tai chinh. Thai gian him dung mit tinh cua tai san thue tai chinh nhat quart von tai san co dinh hint hinh dirge neu trong phan chinh sach ke toan 3(e).
Mau B 09 - DN (Ban hinh theo Thong tu• so 200/2014/TT-BTC
ngay 22/12/2014 czia BO Tai chinh)
16
TOng Cong ty Hang khong Viet Nam - CTCP Tbuyet minh bao cat) tai chinh rieng cho nam ket thtic ngay 31 thang 12 nam 2017 (tiep theo)
Mau B 09 - DN (Ban hinh theo Thong tu• so 200/2014/7T-BTC
ngay 22/12/2014 cua Bo Tai chinh)
Tai san co dinh vo hinh
Quy'dn sir dyng dat
Nguyen gia ban dal' cua quyen sir dung dAt nhan chuyen nhuong hop phap bao gem gia mua va cac chi phi lien quan true tiep tai viec c6 &roc quyen sir dung dat. T6ng Cong ty khong trich khau hao doi vii quyen sir dung dat kitting thei han.
(ii) Phan mem may vi tinh
Phan mem may vi tinh bao g6m phan mem quart 19 doanh thu van chuyen hanh khach/hang boa, phan mem quail 19 hang Ma., va phan mem ke toan. Gia mua cua phan mem may vi tinh moi ma phan mem nay khong phai la mot b6 phan gait ket vii phan cling co lien quan thi &roc von 116a va hach toan nhtr tai san co dinh vo hinh. Phan mem may vi tinh &roc tinh khau hao theo phuang phap dtrong thang trong vOng tir ba den bay nam.
(h) Xfiy dung co' ban dik dang
Xay dung co ban d6 dang phan anh cac khoan chi phi xay dung va may moc chua duct hoan thanh hoac chua lap dat xong. Xay dung co ban do. dang se dtroc chuyen sang tai san c6 dinh theo gia tam tinh (neu chua co quyet toan duac phe duyet) khi cat tai san duot ban giao dila vao sir dung.
Theo quy dinh ve quan 19 dau tu va xay dung cita Nha nuot, tit), theo phan cap quan ly, gia tri guy& toan cac tong trinh xay dung co ban hoan thanh can duot cat co quan co tham quyen phe duyet. Do do, gia tri cuoi cung cita cac tong trinh xay dung co ban c6 the thay doi va phi thu6c vao quyet toan duoc phe duyet bai cac ca quan c6 tham quyen.
(i) Chi phi tra trarc dai 113n
(i) Chi phi sirs china low d'Ong va than may bay
Chi phi situ chda. Ian &Ong ca may bay va than may bay da ph& sinh &roc phan b6 vao ket qua hoat Ong kinh doanh tinh died diem dai tu, sira chita hoan thanh. Doi vai d6ng co may bay thue, chi phi ch6 phan 1)6 la gia tri sira chila sau khi da trir phan thu hei guy dai tu ben cho thue may bay. Chi phi bao duong, sira chua dOi vii than may bay, deng ca chinh, Ong ca phu va cang may bay cho moi lan co gia tri tuong duang tir 300.000 USD tr6 len se duoc phan b6 vao ket qua hoat d6ng kinh doanh trong ba nam. Chi phi situ chda duot ghi nhan vao chi phi trong nam neu gia tri nh6 ban 300.000 USD.
Chi phi sira chfra 16n Ong ca may bay quy dinh trong hop deng bao dtrang,deng co theo gi& duoc trich tit& va ghi nhan vao bao cao ket qua hoat d6ng kinh doanh dtra tren s6 gi& bay.
(ii) Phi brio Minh tin dung xuat khau vay mua may bay
Phi bao lanh tin dung xukt khan hop d6ng huy d6ng von mua may bay theo hinh thirc thue tai chinh va cac chi phi khat lien quan den hop &Ong huy deng von &rot phan bo theo phuang phap &rang thang vao chi phi hog d6ng kinh doanh theo thei gian huy d6ng von.
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'Piing ping ty Hang khong Vi4 Nam - CTCP Tbuyet minh bao cao tai chinh Hag cho nam ket thtic ngay 31 thing 12 nam 2017 (tiep theo)
(iii) (-Ong cy va dyng cy
C6ng cu va dung cu bao g6m:
Cac tai san T6ng Cong ty nam giir de sir dung trong qua trinh host d6ng kinh doanh binh thueng, nguyen gia cua rnoi tai san thap han 30 trieu VND va do do khong du dieu kien ghi nhan la
tai san co dinh theo quy dinh hien hanh. Nguyen gia cua ding cu va dung cu dugc phan 1)6 trong veng hai nam;
Cac vat tu, phi tang quay yang that hien phan bo deu hang nam (Thuyet minh 3(d)).
Cac khoan dau tir
Dint tw vao cong ty con, cong ty lien ket va co' kinh doanh clang ki&tz socit va dau ttrgop von vao cac don )4 khac phat sinh trong giai dogn trwor co phan hoa
Cac khoan dau to vao ding ty con, cong ty lien ket va ca s6 kinh doanh d6ng kiem soat va dau tu gop von vao cac don vi khk phat sinh trong giai doan tar& co phan h6a dugc ghi nhan theo gia tri dugc dinh gia khi Tong Cong ty chuyen doi thanh cong ty co phan tai ngay 31 thing 3 nam 2015 va duqc B6 Giao thong Van tai phe duyet theo Quyet dinh so 3207/QD-BGTVT ngay 13 thing 10 nam 2016 ("Quyet dinh 3207"). Gia tri dinh gia lai dugc xem la gia gOc ban dau cua cac khoan (tau to khi Tong Cong ty chuyen thanh cong ty co phan. Sau ghi nhan ban dau, cac khoan dau W. nay dugc ghi nhan theo gia goc trir di du phong giam gia khoan dau tu'. Co tirc va loi nhuan dugc chia lien quan den giai doan trugc co phan hoa dugc ghi giam vao gia tri ghi so cua khoan dau tu.
(ii) Dau tic vao cong ty con, cong ty lien ket va co' so. kinh doanh Ang kinz soat va diut von vao cac don vi khcic phcit sinh trong giai doyn sau co phan h&c
Cac khoan dAu to vao cong ty con, cong ty lien ket va co so. kinh doanh d6ng kiem soat vadAti tu gop von vao cac don vi khac phat sinh trong giai doan sau co phan hoa dugc ghi nhan ban dau theo gia goc bao gia mua va cac chi phi mua c6 lien quan truC tiep. Sau ghi nhan ban dau, cac khoan dau tu' vao cong ty con, cong ty lien ket va cac don vi khk dugc xac dinh theo gia gOc trir di du phong giam gia khoan dau tu.
Dv phong giiim gici c au tic tai chinh
Du phong giam to dugc lap khi don vi nhan dau tu phat sinh ngoai trir twang hqp khoan 10 do da nam trong du kien cua Tong Cong ty khi quyet dinh dau tu. Du phong giam gia dau tu dugc hoan nhap khi don vi nhan dau tu sau do tao ra lqi nhuan de bu trir cho cac khoan 16 da dugc lap du phong truck kia. Khoan phOng chi dugc hohn nhap trong pham vi sao cho gia tri ghi so cila khoan dau to khong virgt qua gia tri ghi so ciia cluing khi gia dinh khong c6 khoan du phong nao da &roc ghi nhan.
Du phong giam gia dAu tu' vao cong ty con, cong ty lien ket, ca so' kinh doanh d6rig kiem soat va cac don vi khac dugc trich lap dip tren quy dinh tai ThOng to so 228/2009/TT-BTC ngay 7 thing 12 dam 2009 dm B6 Tai chinh ve "Hugng dan the d6 trich lap va sir dung cac khoan du phong giam gia hang ton kho, ton that cac khoan dau tu' tai chinh, no phai thu kh6 dei va bao hanh san pham, hang hoa, cong trinh xay lap tai doanh nghiep" va Thong tu' se 89/2013/TT-BTC ngay 28 thing 6 nam 2013 ciia B6 Tai chinh ye viec sira d6i bo sung Thong tu. so 228/2009/TT-BTC va cac quy dinh ke toan
hien hanh.
Mau B 09 - DN (Ban heath theo Thong to so 200/2014/17-BTC
ngay 22/12/2014 clia B(5 Ted chinh)
18
1
a
Ttmg Cong ty Hang khong Vi4 Nam — CTCP Th,uyet minh bao cat) tai chinh rieng cho nam ket thuc ngay 31 thang 12 nam 2017 (tiep theo)
Mau B 09 — DN (Ban hanh theo Thong to so 200/2014/TT-BTC
ngay 22/12/2014 ctia BO Tai chinh)
(k) Cac khoan phai tra nguiri ban va cat khoin phai tra khac
Cac khoan phai tra ngtr6i ban va khoan phai tra khac dugc th6 hien theo gia g6c.
(1) Dir phong
M6t khoan du phong dtrot ghi nhan n6u, do ke't qua cila mot sir kien trong qua khir, T6ng C6ng ty c6 nghia vu phap ljr hien tai hoac lien doi c6 the tr6c tinh mot cach clang tin cay, va chac chan se lam giam silt cac loi ich kinh to trongWang lai de thanh toan cac khoan ng phai tra do nghia vu do. Khoan du pheng dugc xac dinh Wang each chit khau dOng lien du kien phai tra trong tuang lai v6i ty le chiet khau truot thue phan anh danh gia cua thi truing th6i diem hien tai ye gia tri th6i gian cua tien va rui ro cu the cila khoan ng do.
Nghia vu hoan tra may bay
Theo cac di6u khoan dm hop d6ng thue hoat &Ong may bay kji Oita T6ng Cong ty va cac ben cho thue, Tong Cong ty c6 nghia vu khoi phut lai dieu kien va kha nang hoat &Ong dia may bay nhu khi dugc ban giao (ngoai trir cac hao mon to nhien) khi hoan tra lai may bay cho ben cho thue tai cu6i th6i han thue. Theo Cong van so 11876/BTC-CDKT dm B6 Tai chinh, Tong C6ng ty c6 the ghi nhan chi phi tra may bay thue hoat dOng khi dux to Oat sinh hoac lap du phOng hoan tra may bay trong tiled gian thue. Tong C6ng ty hien dang ap dung chinh sach ghi nhan chi phi tra may bay thue hoat &Ong khi thuc t6 phat sinh.
(m) Doanh thu china thirc hien tir chtrung trinh khach hang thtrimg xuyen
T6ng Cong ty flux hien chtrang trinh Bong Sen Yang cho cac khach hang thu6ng xuyen, theo do khach hang se duvc tich lily diem thtrang khi mua hang h6a hoac sir dung dich vu cua T6ng Cong ty hay mot so doi tac cu the cita Tong Cong ty. Phan doanh thu Wang irng vii so diem tich lily ma khach hang du kien lay thu6ng dugc xac dinh theo gia tri hop 13', va ghi nhan la doanh thu china thuc hien. Doanh thu chua thuc hien dugc ghi nhan la doanh thu trong nam neu khach hang lay thu6ng hoac diem thuong tich lily het han.
(n) VtIn co phan
CO phVin phO thong
Co phi6u ph6 thong dugc ghi nhan theo menh gia. Chi phi phai sinh lien quan truc tip den viec phat hanh co phieu, trir di anh hiring thue, dugc ghi giam vao thang du von co phan.
1
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a )
Tong ,COng ty Hang khOng Vi4 Nam - CTCP Thuyet minh bao cao tai chinh rieng cho nam ket di& ngay 31 thang 12 nam 2017 (tiep theo)
Mau B 09 - DN (Ban hanh theo Thong tzt• so 200/2014/17-BTC
ngay 22/12/2014 ctia BO Tea chinh)
(o) Thut
Thue thu nhap doanh nghigp drib tren lai nhuan hoac to truac hop nhat cua nam bao cao bao gOm thug thu nhap hien hanh va thug thu nhap hoan lai. Thue thu nhap doanh nghi4 dugc ghi nhan trong bao cao ket qua hoat &Ong kinh doanh rieng ngoai trir twang hop c6 cac khoan thug thu nhap lien quan den cac khoan muc dirge ghi nhan vao mot tai khoan thuOc von chit,so• thi khi do cac khoan thug thu nhap nay ding dugc ghi nhan vao tai khoan Wang (rag thuOc von chit so. Mu.
Thue thu nhap hi8n hanh la khoan thug du kien phai nop clua tren thu nhap chin thug trong nam, sir dung cac mirc thug suit c6 hi8u lac tat ngay ket thilc ky ke toan nam, va cac khoan dieu chinh thug phai n8p lien quan den nhiing nam trugc.
Thug thu nhap hoan lai dugc tinh cho cac chenh 18ch tam thei gifta gia tri ghi so cho mix dich bao cao tai chinh va gia tri sir dung cho muc dich tinh thug cua cac khoan muc tai san va ng phai tra trong bang can doi kg toan. Gia tri cua thug thu nhap hoan lai dugc ghi nhan dtra tren cach thirc du kien thu hoi hoac thanh toan gia tri ghi so cua cac khoan mvc tai san va ng phai tra citing cac mirc thug suit c6 hi8u lye hoac ca ban c6 hi8u ivy tai ngay ket thtic ky ke toan nam.
Tai san thug thu nhap hoan lai chi dugc ghi nhan trong pham vi chat than co du loi nhuan tinh thug trong tuong lai de tai san thug thu nhap nay co the sir citing dugc. Tai san thug thu nhap hoan lai dugc ghi giam trong pham vi khOng con cliac chan la cac loi Ich ye thug lien quan nay se sir dung dugc.
(p) Doanh thu va thu nhlap khac
W Doanh thu vi)n chuy'i'n hang khong
Cac khoan thu ban chimg dr van chuygn (bao gom ye va cac chimg tir van chuygn khac) dugc ghi nhan la khoan phai tra nguoi ban tren bang can dOi ke toan. Gia tri khoan phai tra ngtrai ban nay dirge ket chuyen vao doanh thu phan anh -Wen bao cao ket qua hoat dOng kinh doanh rieng khi dich vu van chuyen dugc that hi8n.
Doanh thu chuyen ca, thug chuygn dugc ghi nhan trong bao cao,kgt qua hoat Ong kinh doanh rieng khi dich vu dugc that Doanh thu khong dugc ghi nhan neu nhu c6 nhang yeu to khong chaz chart trong yeu lien quan toi kha nang thu hoi cac khoan phai thu.
Doanh thu cung clip dich vu plzy trY
Doanh thu cung cap dich vu phv tro. dugc hoan thanh trong thai gian ngan dirge ghi nhan trong bao -cao ket qua hoat.dOng kinh doanh rieng khi dich hoan thanh. Doanh thu khong dugc ghi nhan nen nhu. c6 flitting yeu to khong chat chan trong yeti lien quan tOi kha 'tang thu h6i cac khoan phai thu.
(iii) Doanh thu cho thug
Doanh thu cho thug tai san du'o'c ghi nhan trong bao cao kgt qua hoat Ong kinh doanh rieng theo phtrang phap duOng thang dtra vao theri han dm hop &Ong thug.
(iv) Thu nhrip tie ti'dn lai
Thu nhap tir tin lai duct ghi nhan theo ty le tu'o'ng irng yen thoi gian dua tren so du gOc va lai suit ap dung.
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Tang 9'ing ty Hang khong Vi4 Nam - CTCP Tkuyet minh bao cao tai chinh rieng cho nam ket thtic ngay 31 thing 12 nam 2017 (tiep theo)
Mitt B 09 - DN (Ban hanh theo Thong tu• so 200/2014/7T-BTC
ngay 22/12/2014 dui BO Ten chinh)
(v) Thu nhetp tur co tar
Thu nhap ttr c6 tirc (Vac ghi nhan khi quy6n nhan co tirc &roc xac lap. Co tirc bang c6 phi6u khong &roc ghi nhan IA doanh thu hog dOng tai chinh. Co tirc va loi nhuan dtroc chia lien quan den giai doan truck khi mua khoan d'Au to hoac truck giai doan co phan hoa duvc ghi giam vao gia tri ghi so cua khoan dau ttr.
(q) Cac khoan thanh town thue hog Ong
Cac khoan thanh toan thue hoat Ong &roc ghi nhan trong bao cao k6t qua hog dOng kinh doanh rieng theo phtrang phap dtrOng thing dtra vao thei han dm hop d6 rig thue.
(r) Chi phi di vay
Chi phi di vay duvc ghi nhan la chi phi trong nam khi chi phi nay phat sinh, ngoai trir twang hop chi phi di vay lien quan den cac khoan vay cho muc dich hInh thanh tai san du dieu kien von hoa chi phi di vay thi khi d6 chi phi di vay se &roc von He va dtroc ghi vao nguyen gia cac tai san nay.
(s) Cac ben lien quan
Cac ben &roc coi la ben lien quan cua Tong COng ty neu mot ben c6 kith nang, trtrc tiep hoac gian tiep, kiem soat ben kia hoac gay anh huong dang ke tai ben kia trong viec ra cac quyet dinh tai chinh va hoat dOng, hoac khi Tong Cong ty va ben kia cling chiu sty kiem soat chung hoac anh huong clang ke chung. Cac ben lien quan c6 the la cac ding ty hoac cac ca nhan, bao gom ca cac thanh vien gia dinh than can dm cac ca nhan &roc coi la lien quan.
4. Tien va cac khoin twang throng tien 31/12/2017
VND 1/1/2017
VND
Tien mat 9.035.402.977 11.965.412.532 Tien gin ngan hang 655.570.014.389 782.033.828.460 Tien dang chuyen 159.734.567.178 110.707.232.654 Cac khoan tuong throng tien 3.275.894.000.000
4.100.233.984.544 904.706.473.646
21
Tong Cong ty Hang khong Viet Nam - CTCP TImyet minh bao cao tai chinh rieng cho &dm ket thtic ngay 31 thing 12 nam 2017 (tiep theo)
5. Phai thu ngAn h4n cua khach hang
(a) Chi tiet phai thu cua khach hang
Phai thu tir cac dailj7ban san pham van chuyen
31/12/2017 VND
1/1/2017 VND
hanh khach 1.849.014.101.128 1.608.280.934.139 Phai thu tir cac hang hang khong Interlines khac 38.920.234.626 68.518.579.789 Phai thu mac Van chuyen hang h6a 231.432.166.689 204.194.492.415
Phai thu cho thue may bay 74.260.600.711 78.156.868.251
Phai thu ngan han khac 336.701.861.879 368.358.564.730
2.530.328.965.033 2.327.509.439.324
(b) Phai thu cua khach hang la ben lien quan
Gong ty con Cong ty Co phan Hang khong Jetstar Pacific Airlines
31/12/2017 VND
1/1/2017 VND
(JPA) 87.055.358.062 95.496.296.487 Cong ty TNHH MTV Dich vu mat dat sari bay Viet Nam 7.214.963.334 59.829.349.325
Ging ty lien Idt Hang hang khong Cambodia Angkor Air 48.601.751.638 35.640.125.708
142.872.073.034 190.965.771.520
Khoan phai thu thuorng mai tir cac ben lien quan khOng c6 dam bac, khong tinh lai va dirge hoan tra theo thoa. thuan.
Mau 13 09 - DN (Ban hanh theo Thong to so 200/2014/7T-BTC
ngely 22/12/2014 ezia BO Tai chinh)
22
ti
Tiing 95ng ty Hang khong Vi4 Nam - CTCP Thyyet rninh bao cao tai chinh rieng cho nam ket thtic ngay 31 thing 12 nam 2017 (tiep theo)
6. Tra trtnir cho ngtroi ban
Tra truk cho ngtroi ban ng‘an han
31/12/2017 VND
1/1/2017 VND
Tra truck cho may bay 2.736.507.145.617 6.297.593.700.882
Tra truck chi phi sira china lan cher can trir voi Quy dai to 1.076.120.156.565 1.799.799.981.195
Tra tarot den thue may bay 524.146.980.576 445.604.170.216
Tra trugc khac 182.201.119.245 162.723.593.630
4.518.975.402.003 8.705.721.445.923
Tra trink cho ngtroi ban dai han Tra tar& cho may bay 1.812.099.336.087 2.435.873.162.405
6.331.074.738.090 11.141.594.608.328
7. Phai thu khac
(a) Cac khoan phai thu ngin han khac bao gom
31/12/2017 VND
1/1/2017 VND
Phai thu ve co tuc va lgi nhuan cluvc chia 7.197.032.507 5.065.893.185 Phai thu tien bei thirgrig bao hiem 7.987.328.151 38.878.381.671 Phai thu tien lai 2.998.028.639 Tai san cid giao cho cong ty con 27.722.632.154 27.722.632.154 Phai thu tir lgi nhuan hop (long hop tac kinh doanh 40.066.068.413 29.930.928.493 Dat coc thue may bay ngan han (*) 275.591.139.686 171.997.542.750 Phai thu khac 95.296.688.056 130.322.848.287
456.858.917.606 403.918.226.540
(*) The hien khoan tien Tong Cong ty dat CQC de thue tau bay va se dtrgc hoan tra trong yang 12 thang ke tir ngay bao cao.
Mau B 09 - DN (Ban hanh theo Thong to so 200/2014177'-BTC
ngay 22/12/2014 cita BO Tai chinh)
Y
23
Tong Cong ty Hang khong Vi4 Nam - CTCP Th,uyet minh bao cam tai chinh rieng cho nam ket thiic ngay 31 thang 12 Wain 2017 (tiep theo)
Mau B 09 - DN (Ban hanh theo Thong tit so 200/2014/IT-BTC
ngay 22/12/2014 ctia BO Tai chinh) I 10
I (b) Cac khoin phai thu clai h4n khac bao gom
111
31/12/2017
1/1/2017 VND
VND
D4t c9c thue may bay, deng ca may bay 1.951.821.943.872 1.947.656.234.008 Dat c9c va phai thu khac 136.268.075.290 115.181.230.352
2.088.090.019.162 2.062.837.464.360
(c) Phil thu khac tir cac ben lien quan
Cling ty con
31/12/2017 VND
1/1/2017 VND
COng ty TNHH MTV Dich vu mat dat san bay Via Nam 16.372.347.395 C6ng ty TNHH MTV Ky thuat May bay' 30.594.243.924 37.285.109.751 C6ng ty CO phan Dich vu Hang Ma Tan San NhAt (twat day la Cong ty TNHH Dich vu Hang haa Tan San Nhdt) 40.066.068.413 29.930.928.493
Cong ty lien ket COng ty Co phAn Cho thue May bay Via Nam (*) 431.497.039.009 431.876.460.454
502.157.351.346 515.464.846.093
(*) Phai thu khac tir Cong ty Co phan Cho thue May bay Via Nam the hien tien dat cgc thue may bay cila Tong Cong ty.
Khoan phai thu khac tix cac ben lien quan khong có dam bao, khong tinh lai \fa dugc hoan tra theo thoa thuan.
24
8.
fting Cong ty Hang khong Viet Nam — CTCP Thruyet minh bat) cat) tai chinh rieng cho Warn ket thtic ngay 31 thing 12 nam 2017 (tiep theo)
man B 09 — DN
Nor xau
Thai gian qua han
(Ban hanh theo Thong ttr so 200/2014/17'-BTC ngay 22/12/2014 ciia BO Tai chinh)
31/12/2017 Gia trf có the
Gii goc Du phong thu hoi VND VND VND
No' qui Ilan Dai 1Y1 Global Flight Tren 3 nam 3.039.295.020 (3.039.295.020) Dai 13'T Air Fast Ticket Group Teen 3 nam 5.506.563.686 (5.506.563.686)
Tir 6 thing den Cac de)i tuvrig khac teen 3 nam 17.133.364.933 (15.798.443.167) 1.334.921.766
25.679.223.639 (24.344.301.873) 1.334.921.766
Trong do:
Du phong phai thu kh6 doi — ngan han (24.344.301.873)
Thai gian qua Ilan
1/1/2017
Gia pie Thy phong VND VND
Gia tri có the thu ht)i
VND I
Ny qua han Dai ly Global Flight Tren 2 nam 3.625.074.029 (3.625.074.029) ./ Dai 13i Air Fast Ticket Group Tren 2 nam 4.936.788.080 (4.936.788.080)
Tir 6 thing den Cac d6i ttrong khac tren 3 nam 17.362.939.432 (15.586.287.542) 1.776.651.890
25.924.801.541 (24.148.149.651) 1.776.651.890
Trong do:
Thy phong phai thu kh6 dei — ngan han (24.148.149.651)
25
TOng ,Cong ty Hang khong Vi4 Nam - CTCP Timyet minh boo cat) tai chink rieng cho nom ket thtic ngay 31 thong 12 nom 2017 (tiep theo)
Mau B 09 - DN (Ban hanh theo Thong to so 200/2014/TT-RTC
ngay 22/12/2014 cita BO Tai chinh)
9. Hang ton kho
Hang mua Bang di tren
31/12/2017 Gia goc Dir phong
VND VND
1/1/2017 Gia g6c Dty phOng
VND VND
throng 125.666.800 Nguyen vat lieu 234.972.444.214 (68.414.000.000) 264.788.041.104 Cong cu va dung cu 63.835.361.605 50.498.219.653 Hang hoa 290.147.992.981 Hang hoa kho boo thug 15.546.402.609 12.645.537.475
604.502.201.409 (68.414.000.000) 328.057.465.032
Bao gom trong hang ton kho tai ngay 31 thong 12 nom 2017 c6 77.744 trigu VND nguyen vat lieu &rot ghi nhan theo gia tri than c6 thg thyc hign duvc (1/1/2017: khong co).
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T6ng ping ty Hang khong Viet Nam - CTCP T1myet minh bao dal tai chinh rieng cho nam ket auk ngay 31 thang 12 Wain 2017 (tiep theo)
11. Tai san co chinh him hinh thue tai chinh
Nguyen gia
May bay va d'Og ca may bay
VND
S6 du dA.0 ram 53.403.999.739.544 Dieu chinh nguyen gia may bay (11.619.189.883)
S6 du cuoi nam 53.392.380.549.661
Gia tri hao mon lay ke
S6 du d'au Warn 13.329.312.563.162 Khau hao trong nam 3.088.557.623.585
S6 du cuoi nam 16.417.870.186.747
Gia tri cent laj
S6 du d'au nam 40.074.687.176.382 SO du cuoi nam 36.974.510.362.914
TOng Cong ty dang thue tai chinh 38 may bay bao gom cac loaf may bay A321, B787 va ATR72- 500. Den, cuoi giai doan,thue tirng hop,dong thue, TOng C6ng ty c6 quyen lira chon mua tai nhfing thiet bi nay theo dieu kien trong hop (long. Thiet bi thue duot dimg de dam bao cho nghia vu thanh toan tien thue (Thuyet minh 21(b)(ii)).
Mau B 09 - DN (Ban hanh theo Thong tu. so 200/2014/TT-BTC
ngay 22/12/2014 cna BO Tai chinh)
28
tOng ping ty Hang kheing Viet Nam — CTCP Thuyet minh bao cao tai chinh rieng cho nam ket thiic ngay 31 thing 12 nam 2017 (tiep theo)
Mau B 09 — DN (Ban hinh theo Thong tic so 200/2014/77-BTC
ngay 22/12/2014 cna BO Tai chInh)
12. Tai sin co dinh vo hinh
Nguyen gia
Quyen sir dung dat
VND
PhAn mem may vi tinh
VND Tong cong
VND
S6 du dau nam 60.970.556.541 373.985.629.920 434.956.186.461 Tang trong nam 15.247.167.365 15.247.167.365 Thanh (248.147.200) (248.147.200)
S6 du cu6i. nam 60.970.556.541 388.984.650.085 449.955.206.626
Gia tri hao man
S6 du dau nam 336.165.479.948 336.165.479.948 Khan hao trong nam 20.866.028.798 20.866.028.798 Thanh 13-1 (248.147.200) (248.147.200)
S6 du cu6i nam 356.783.361.546 356.783.361.546
Gia tri con Jai
Se) du dam ham 60.970.556.541 37.820.149.972 98.790.706.513 S6 du cu6i nam 60.970.556.541 32.201.288.539 93.171.845.080
Trong tai san c6 dinh vo hinh tai ngay 31 thing 12 nam 2017 c6 cac tai san c6 nguyen gia 287 ty VND da khan hao het nhtmg van clang dtrot sir dung (1/1/2017: 279 ty VND).
13. Xay chyng ccr ban dang Cac cong trinh xay dung co. ban der dang 16n nhtr sau:
Du an 10 A35014 nam 2007 Du an nha di6n hinh kh6i khai thac phia Nam Du an 8 B787-914 nam 2008, , Du an dau trang thiet bi chat xep Ca..c du an khac
31/12/2017 VND
10.351.607.350 14.694.150.175
1/1/2017 VND
171.315.035.746 868.079.945
19.156.657.493
9.264.436.503
25.045.757.525 200.604.209.687
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Tong Cong ty Hang khong Viet Nam - CTCP Th,uyet minh bao cam tai chinh rieng cho nam ket thtic ngay 31 thing 12 nam 2017 (tiep theo)
Mau B 09 - DN (Ban hanh theo Thong to so 200/2014/17-BTC
ngay 22/12/2014 ciia BO Tai chinh)
Chi phi tra truck
Chi phi tra trtre'c ngin han
31/12/2017 1/1/2017 VND VND
Hoa hOng thu ban chirng tir van chuyen (*)
77.376.881.883 78.721.654.334 Chi phi tra trirot ngan han khac
8.692.404.647 11.470.117.082
86.069.286.530 90.191.771.416
(*) Day la khoan hoa hOng cua cac cluIng tir van chuyen da ban nhung dich vu van chuyen chua dugs thtrc hien. Khoan tra till& nay se- cluvc hach toan vao bao cao ket qua hoat dOng kinh doanh rieng khi dich vu van chuyen dirot thuc hien hoac khi cac chiing tir van chuyen da het Ilan.
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Mau B 09 - DN (Ban hanh theo Thong to so 200/2014/7T-BTC
ngay 22/12/2014 cua BO Tai chinh)
16. Phai tra nguiri ban ngAn kan
(a) Chi tit phai tra ngtroM ban
Phai tra thu ban chimg tir van chuyen hanh khach,
Gia gik va so có kha rang tra ng 31/12/2017 1/1/2017
VND VND
hanh 1/, MCO (i) 7.131.935.639.649 6.441.650.596.415 Phai tra thu ban thug teen gia. ve (ii) 1.110.497.876.995 1.033.239.312.013 Phai tra ngtrai ban va phai tra interline 1.351.916.361.377 1.425.459.974.909 Phai tra thu ban khac 20.134.426.784 18.067.603.935 Phai tra thu ban chimg tir van chuyen hang haa 16.271.654.103 18.674.744.501
9.630.755.958.908 8.937.092.231.773
Phai tra thu ban chimg tir Van chuygn hanh khach, hanh 1/, MCO anh gia tri khach hang mua dich nhung chua sir citing tinh den tiled diem ket fink kS7ke toan nam.
Phai tra thu ban thug tren gia ye phan anh khoan Tgng Cling ty phai tra ca quan thug hoac nha quail 1/ san bay, bao ggm cac loaf thug phat sinh khi ban ye cho hanh khach va cac loai thug se phat sinh nghia Iry phai tra khi thtrc hien dich vu van chuyen.
(b) Phai tra ngtriYi ban la cac ben lien quan
Gia gOc va so co kha nang tra nor 31/12/2017 1/1/2017
VND VND
Cong ty con COng ty TNHH MTV Dich vu mat dat san bay Viet Nam 53.330.428.335 49.672.396.892
Khoan phai tra thtrang mai d6i cac ben lien quan khOng &rex dam bao, khong chin lai va phai tra theo th6a thuan.
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Tiing 91ng ty Hang khong Viet Nam - CTCP Thuyet minh bao cao tai chinh rieng cho nam ket thuc ngay 31 thang 12 nam 2017 (tiep theo)
Mau B 09 - DN (Ban hanh theo Thong tn. so 200/2014/TT-BTC
ngay 22/12/2014 cita.13"0 Tat chinh)
18. Chi phi phai tra ngan han
Chi phi phpc vu chuyen bay Chi phi nhien lieu Chi phi thue, sira chfra may bay Chi phi tai vay Cac khoan trich truck khde
31/12/2017 VND
1/1/2017 VND
777.339.178.722 931.004.315.786 497.128.549.098 162.003.519.464
2.458.328.156.010 722.898.386.202 187.481.155.678 214.774.436.829 871.182.981.916 374.474.726.620
4.791.460.021.424 2.405.155.384.901
Chi phi phai tra cac ben lien quan
Cling ty con Cong ty TNHH Nhien lieu Hang khong Via Nam
31/12/2017 VND
1/1/2017 VND
(Skypec) 164.194.837.478 36.383.836.508 Cong ty TNHH MTV Ky- thuat May bay 361.137.948.197 204.579.683.045 Cong ty TNHH MTV Dich vu mat slat san bay Via Nam 100.049.807.982 48.540.186.223 Cong ty Co pli'an Tin hoc Vi6'n thong Hang khong 17.207.438.594 17.199.228.010 C6ng ty Co phan Suat an Hang khong Nei Bai 15.807.712.493 15.937.018.434 Cong ty TNHH MTV Su& an Hang khong Via Nam 28.839.168.064 Cong ty Co phAn Sabre Via Nam 5.831.116.741
664.228.861.485 351.479.120.284
Khoan chi phi phai tra cac ben lien quan khong c6 dam bao, khong tinh lai va duot hoan tra theo thoa thuan.
19. Doanh thu chira thtyc hien nOn h4n
Doanh thu nhan trtrot Doanh thu tir chu•ong trinh khach hang thireng xuyen
31/12/2017
1/1/2017 VND
VND
6.244.200.000
708.476.808.282
558.827.531.007
714.721.008.282
558.827.531.007
■
37
ti
'Ping Cong ty Hang khong Vi4 Nam - CTCP Thuyet minh bao cao tai chinh rieng cho nam ket thtic ngay 31 thang 12 nam 2017 (tiep theo)
20. Phai tra khac
(a) Phai tra ngin 11.4n khac
31/12/2017 1/1/2017 VND VND
Chi phi bao dung tau bay (*) Phai tra phu ding vat to (**) Phai tra khac
542.796.815.401 523.939.573.606
10.028.829.511 78.981.016.341
89.162.487.886 58.275.199.087
641.988.132.798 661.195.789.034
(*) Chi phi bao duang tau bay phan anh quji dai tu ma T6ng COng ty gift cho cac tau bay cho thue.
* * ) Phai tra phu tong vat ttr phan anh gia tri trot tinh cua cac phu ding, vat tu da nhan trong nam nhung chua c6 h6a clan twang Ung.
(b) Phai tra dai 114n khic
31/12/2017 1/1/2017 VND VND
Nhan tarot khoan ho trg tin dung &roc cap theo hop dOng vat lieu va sira chfra dOng ca may bay Nhan quy dai tu va (tat coc thue may bay Nhan 14 quy,14 ctroc dai han
306.861.245.824 249.570.353.914
83.369.530.534
311.861.440.231 411.746.265.177
83.072.805.034
639.801.130.272 806.680.510.442
(c) Phai tra khac cho cac ben lien quan
31/12/2017 1/1/2017 VND VND
Cong ty con Cong ty TNHH MTV Dich AT mat dat san bay Viet Nam 9.287.553.783 14.235.487.984
Cong ty lien Idt Hang Hang khong Cambodia Angkor Air 249.570.353.914 411.746.265.177
258.857.907.697 425.981.753.161
Khoan phai tra khac cho cac tong ty lien quan chil yeu the hien tin dat coc thue may bay dm cac ding ty nay ma Tong Cong ty phai hoan tra khi het thai han thue.
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Tiing 2fing ty Hang khong Viet Nam - CTCP Thuyet minh bat) cao tai chinh rieng cho Wain ket thtic ngay 31 thang 12 nam 2017 (tiep theo)
Mau B 09 - DN (Ban hanh theo Thong tu. so 200/2014/17-BTC
ngay 22/12/2014 ciia BO Tai chinh)
Cac khoan vay dai han caa TOng Cong ty chiu lai suAt nam trong nam nhu sau:
■ Cac khoan vay dai han bang USD: Ta• 2,7% den 6,7%; ■ Cac khoan vay dai han bang EUR: Tir 1% den 3,03%; va. ■ Cac khoan vay dai han bang VND: Tir 8,6% den 10,5%.
(ii) Ccic khocin n9' thue tai chinh
31/12/2017 VND
1/1/2017 VND
Ngan hang Citibank 10.366.357.326.554 11.914.382.411.578 Ngan hang Credit Agricole 2.609.453.891.772 3.724.349.288.555 Ngan hang JP Morgan Chase 2.173.476.703.926 2.465.583.917.081 Ngan hang HSBC 2.143.696.988.852 2.525.551.804.710 Tap doan ING 10.730.185.325.943 11.834.176.637.004 Ngan hang DVB 2.189.206.250.002 2.351.181.110.009
30.212.376.487.049 34.815.225.168.937
Cac khoan tien thug t6i thieu phai tra cho cac hop d6ng thug tai chit-1h khOng the hay ngang tren nhu sau:
Ngay 31 thdng 12 ?tam 2017 T6ng khoin thanh town
tien thug tai chinh VND
Trong vOng mot nam 5.420.513.765.100 774.251.078.605 4.646.262.686.495 Trong yang 2 den 5 nam 16.943.552.391.806 1.882.165.046.565 15.061.387.345.241 Sau 5 nam 11.101.187.326.734 596.460.871.421 10.504.726.455.313
33.465.253.483.640 3.252.876.996.591 30.212.376.487.049
Trong yang m6t nam 5.223.462.264.034 647.179.754.300 4.576.282.509.734 Trong \Tong 2 den 5 nam 17.996.241.601.702 1.627.913.102.574 16.368.328.499.128 Sau 5 nam 14.491.744.589.001 621.130.428.926 13.870.614.160.075
37.711.448.454.737 2.896.223.285.800 34.815.225.168.937
Tai ngay 31 thang 12 nam 2017, ng thug tai chinh c6 g6c ngoai to co s6 du xap xi 1.328 trieu USD (1/1/2017: 1.529 trieu USD).
41
Ti& lai thug Ng g6c VND VND
Ngay 1 thdng I nam 2017 Tiing khoan thanh town
tien thug tai chinh VND
Teen lai thug VND
Ng g6c VND
Tong cong ty Hang khong Viet Nam - CTCP limy& minh bao cao tai chinh rieng cho clam ket thuc ngay 31 thang 12 nam 2017 (tiep theo)
22. QuS7 khen thuirng, pinic lgi Quy nay dugc trich lap tir lgi nhuan chua phan phoi theo su phe duyet cua cdc co 'Jong tai wee h9p co &Ong. QuY dupe sir dung a chi tra cdc khoan khen thuong va phlic lgi cho cac nhan vien theo chinh skit khen thuong va pink lgi cua TOng Cong ty. Bien &Ong cua quy khen thtrang, pink lgi trong nam nhu sau:
2017 VND
2016 VND
St') du dau nam 62.024.718.797 13.669.737.509 Trich lap trong nam 450.576.776.706 74.438.154.888 SU' dung trong nam (177.579.999.155) (26.083.173.600)
So du cuoi nam 335.021.496.348 62.024.718.797
Mau B 09 - DN (Ban hanh theo Thong tu• so 200/2014/TT-BTC
ngay 22/12/2014 cna BO Tai chinh)
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ti
Ttmg COng ty Hang khong Vi'0 Nam - CTCP Thuyet minh bao cao tai chinh rieng cho nam ket thfic ngay 31 thang 12 nam 2017 (tiep theo)
I
24. VOn co phAn
Mau B 09a - DN (Ban hanh theo Thong tn. so 200/201411T-BTC
ngay 22/12/2014 cita Bo Teti chInh)
V6n c6 phan &rot duyet va cid phat hanh cUa T6ng Cong ty la:
31/12/2017 So co phi6n VND
1/1/2017 SL co phieu VND
Win c6 phan dtrcyc duy4 1.227.533.778 12.275.337.780.000 1.227.533.778 12.275.337.780.000
Viin co ph.An d'a ph& hanh Co phieu pho thong 1.227.533.778 12.275.337.780.000 1.227.533.778 12.275.337.780.000
So ea' phieu dang ltru hanh CO phieu ph6 thong 1.227.533.778 12.275.337.780.000 1.227.533.778 12.275.337.780.000
Co phieu,ph6 thong c6 menh gia la 10.000 VND. M6i c6 phieu ph6 thong tuang Ungoi mot phieu bieu quyet tai cac, cu6c hop co &Ong dia. Ton& Cong ty., Cac dong duac nhan coa tfic ma Tong Cong ty cong 116 vao thug thoi diem. Tat ca co phieu pho thong deu c6 thin ttr uu tien nhu nhan doi voi tai san con lai dm Tong Cong ty.
Theo 9i'ay chirng nhan Dang ky Doanh nghiep sira d6i ngay 8 thang 7 nam 2016, tong von c6 phAn cita Tong Cong ty la 12.275.337.780.000 VND.
Tai ngay 31 thang 12 nam 2017, von c6 phan da" &rot cac c6 (long gOp du, chi tiet nhu sau:
So hro:ng co phan
Ty 4 (%)
St, win pip tai ngay 31/12/2017
VND
Co dong Nha nuac 1.057.638.000 86,16 10.576.380.000.000 Tap doan Hang khong Nhat Ban ANA Holding Inc. (ANA) 107.668.938 8,77 1.076.689.380.000 Cac c6 dong khac 62.226.840 5,07 622.268.400.000
1.227.533.778 100,00 12.275.337.780.000
25. CO tiic
Tai cu6c hop ngay 20 thang 6 nam 2017, Dai h6i d6ng co dong cua Trig C6ng ty da guy& dinh phan ph6i khoan c6 tirc 736.520 trieu VND (600 VND tren mot co phieu) (2016: Khong).
44
D
1■
TOng COng ty Hang khong Vi4 Nam - CTCP ThyLyet minh bao cao tai chinh rieng cho nam ket thtic ngay 31 thang 12 nam 2017 (tiep theo)
Mau B 09 - DN (Ban hanh theo Thong tic so 200/2014/TT-BTC
ngay 22/12/2014 cita Bo Tai chInh)
26. Cac khoin muc ngoai Bang can
(a) Tai san thue ngoai
Cac khoan tien thue tOi thieu phai tra cho cac hop dOng thue hoar dOng nhtr sau:
31/12/2017 VND
1/1/2017 VND
Trong yang mot nam 8.027.814.792.700 7.128.113.927.186 Trong vong 2 den 5 nam 45.612.217.329.304 25.920.920.502.810 Sau 5 nam 82.365.633.427.428 58.157.889.036.967
136.005.665.549.432 91.206.923.466.963
Cac khoan thue ngoai la cac khoan thue may may va dOng co: may bay A321 — 17 chiec thue kho, 1 chiec thue trot, may bay A330 — 5 chi6c thue khO, may bay ATR72 — 4 chik thue kho, may bay B787 — 4 chiec thue kho, may bay A350 — 10 chiec thue khO, Ong co thue dai han — 6 chik gOm P735095 (A330), ESN-V16989 (A321), ESN-V17037 (A321), ESN-V17365 (A321), 21024 (A350) va 21088 (A350), Ong co thue ngan han — 7 chiec gOm P733319 (A330), P733396 (A330), P733339 (A330), V12178 (A321), V13120 (A321), V15191 (A321) va 956102 (B787).
(b) Ngoai to cac loci
31/12/2017
1/1/2017 Nguyen to Ttro'ng throng
Nguyen to Tirong throng
VND
VND
DO' la Uc (AUD) 1.772.699 31.523.912.719 390.839 6.448.066.606 Do la Canada (CAD) 218.989 3.986.475.938 245.257 4.149.014.022 Do la HOng Kong (KHD) 6.088.661 17.821.509.342 1.168.285 3.431.252.076 Yen Nhat (JPY) 290.217.690 58.623.973.380 240.251.260 47.089.246.960 Won Han QuOc (KRW) 3.407.327.067 74.756.755.850 2.871.080.857 54.349.560.623 Ringit Malaysia (MYR) 553.576 3.118.846.057 2.186.188 11.108.019.246 Rtip Nga (RUB) 11.911.200 5.229.016.919 14.613.561 5.553.153.146 DO la Singapore (SGD) 978.266 16.703.898.268 2.273.137 35.867.829.039 Bat Thai Lan (THB) 12.356.833 8.773.351.373 44.498.988 28.301.356.234 DO la Dai Loan (TWD) 6.567.762 5.004.634.644 5.415.353 3.834.069.924 Do la my (USD) 4.339.413 98.699.952.097 9.992.904 227.488.454.096 Nhan dan to Trung Quoc (CNY) 17.599.746 61.106.318.668 28.270.500 92.670.697.787 Kip Lao (LAK) 1.920.116 5.760.348 576.000 1.728.000 Bang Anh (GBP) 297.349 9.116.704.703 430.422 12.054.407.494 Euro (EUR) 3.226.523 88.013.093.303 3.986.053 95.964.236.087 Rupiah Indonesia (IDR) 2.589.039.404 4.246.024.623 5.193.249.616 8.776.591.851 Do la New Zealand (NDZ) 9.209 148.664.600
486.878.892.832 637.087.683.191
45
ti
Da
Tong Cong ty Hing khong Viet Nam - CTCP Th,uyet minh bao cao chinh rieng cho nam ket thtic ngay 31 thing 12 nam 2017 (tiep theo)
Mau B 09 - DN (Ban hanh theo Thong tu. so 200/2014/TT-BTC
ngay 22/12/2014 cua BO Tat chinh)
(c) Ng khO doi d1 xtr 1S7
31/12/2017
1/1/2017 VND
VND
No kho dOi
98.271.884.445
98.127.455.649
27. Doanh thu ban hang va cung cap dich vu
T6ng doanh thu the hien tong gia tri hang ban va dich vu da cung cap, khong bao g6m thue.gia tri gia tang. Doanh thu thuan bao
■ Doanh thu van chuyen hanh khcich, hanh 13i (*) • Doanh thu van chuyen hang hoa,buu kien • Doanh thu chuyen co-, thud chuyen
2017 VND
52.466.875.401.979 5.938.421.203.982 2.950.254.927.730
2016 VND
47.271.645.563.609 4.835.304.390.950 2.328.824.357.717
• Doanh thu van chuyen hang khong khcic 954.604.637.123 845.344.468.042
Doanh thu van chuyen hang 'thong 62.310.156.170.814 55.281.118.780.318
• Doanh thu phyc vy ky thudt, thwang mai 774.548.535.742 668.467.477.248 ■ Doanh thu cho thud tai san 290.891.243.008 539.979.931.986 • Doanh thu cung cap dich vy phy trg- khdc 547.370.233.817 458.319.484.655 ■ Doanh thu hoa hong 43.551.273.841 45.219.517.206
V
Doanh thu cung cap dich vv phu tro 1.656.361.286.408 1.711.986.411.095
63.966.517.457.222 56.993.105.191.413
TrO• di cac khoan giam trir doanh thu • Chiet khau thuang mai (591.995.680.668) (475.057.615.375)
Doanh thu thuan 63.374.521.776.554 56.518.047.576.038
(*) Doanh thu van chuyen hanh khach, hanh ly trong nam bao g6m 786 ty VND la (i) gia tri toan 1)6 ye (bao g6m ye thong thirong, MCO, hanh ly va YQ) ban trong nam ket thac ngay 31 thang 12 nam 2016 da het han nhung khach hang khong sir dung tinh den ngay 31 thang 12 nam 2017, va (ii) ye c6 dieu kin han ch6 ban trong nam hoat d6ng nhung khong sir dung (2016: 646 ty VND).
46
Tting C45ng ty Hang killing Viet Nam - CTCP Thuyet minh bao cao tai chinh Hag cho Warn ket thtic ngay 31 thang 12 nam 2017
(tiep theo) Mau B 09 - DN
(Ban hanh theo Thong tu• se') 200/2014/IT-BTC ngay 22/12/2014 cua Bo Teti chinh)
28. Doanh thu hoat dOng tai chinh 2017 VND
2016 VND
Lai chenh Lech tS, gia h6i dodi 478.719.571.418 623.835.381.052
Co tirc 566.971.179.762 727.709.351.229
Lai tir thanh 1Si cac khoan d'au to 914.132.000
Lai tien giri 98.585.191.766 33.924.693.193
Cac khoan khac 5.585.664.339 4.474.253.660
1.149.861.607.285 1.390.857.811.134
29. Chi phi tai chinh 2017 VND
2016 VND
Chi phi lai vay 1.473.238.149.382 1.286.793.414.468 Chi phi lien quan den hop d6rig vay dai han, vay thue tai chinh 291.742.779.835 299.970.810.256 L6 chenh Lech ty gia hoi dodi 382.139.938.270 1.263.868.335.133 Trich lap du• phong d'au to tai chinh dai han 117.098.500.272 765.996.183.137 Cac chi phi tai chinh khac 2.983.752.636 12.268.962.216
2.267.203.120.395 3.628.897.705.210
30. Chi phi ban hang 2017 VND
2016 VND
Chi phi cho nhan vien 548.405.914.084 580.768.739.806 Chi phi hoa hOng 600.289.528.844 634.079.334.830 Chi phi at ye giix ch6" 1.524.146.275.503 1.460.945.604.393 Chi phi ban hang khac 1.697.840.182.500 1.288.315.449.672
4.370.681.900.931 3.964.109.128.701
47
TOng Cong ty Hang khong Vilet Nam - CTCP Th,uyet minh bao ea() tai chinh rieng cho Wain ket thtie ngay 31 thing 12 nam 2017
(tiep theo) Mau B 09 - DN
(Ban hanh theo Thong tzt sa 200/2014/IT-BTC ngezy 22/12/2014 ciza BO Teti chinh)
31 Chi phi quart 1ST doanh nghip 2017 VND
2016 VND
Chi phi cho nhan vien 563.079.711.861 538.788.949.762
Tht.e va phi 337.270.004.523 396.834.214.457
Chi phi quail 1Y doanh ughi0 khac 534.402.951.228 556.399.326.901
1.434.752.667.612 1.492.022.491.120
32. Thu nh4p khac 2017 VND
2016 VND
Thu nhap tin thanh 1y tai san co dinh 14.128.096.405 282.897.203.866
Thu nhap to nhuong ban quyen mua may bay 267.906.130.550 77.444.505.707
Thu phatshop dong 68.942.329.787 46.267.466.058
Thu tir boi thuirng bao hiern 15.467.321.843 34.941.000.000
Cac khoan khac 28.677.877.218 38.149.972.468
395.121.755.803 479.700.148.099
33. Chi phi san xuAt va kinh doanh theo yin CO
2017 VND
2016 VND
Chi phi nguyen vat li41 16.699.384.107.287 13.242.929.157.936
Chi phi nhan tong 4.963.006.312.686 5.015.996.557.738
Chi phi khAu hao 4.792.372.256.176 4.835.132.761.521
Chi phi dich vu mua ngoai 33.273.744.650.439 29.305.851.853.190
Trong do: - Chi phi sira chica low dOng co; may bay 4.160.221.207.532 2.970.642.565.645
- Chi phi sfra china thtrong xuyen dOng co, may bay 2.912.846.058.257 2.315.158.152.206
- Chi phi thue may bay 10.152.613.029.997 8.879.249.176.013
- Chi phi dich vu mua ngoai khcic 16.048.064.354.653 15.140.801.959.326
Chi phi khac 1.007.328.146.902 646.000.299.161
.1! a 48
1
I
IIII
Ting Cong ty Hang khong Viet Nam - CTCP Timyet minh bao can tai chinh rieng cho nam ket thtic ngay 31 thing 12 Warn 2017 (tiep theo)
I
Mau B 09 - DN (Ban hanh theo Thong tu. so 200/2014/IT-BTC
ngay 22/12/2014 czia BO Ted chinh)
1 34. Thue thu nh4p
(a) DM chieu thud suit thgc to
2017 VND
2016 VND
Loi nhulan kd toan truck thud 1.911.095.855.650 1.710.973.663.697
Dieu chinh cho thu nhlap chit' thud Chenh ldch ty gia chua thgc hien nam tux& 215.409.670.125 500.231.855.745 Chi phi khong dtroc khAu,trir 1.462.011.655 20.634.077.796 Thu nhap khong chiu thud (566.971.179.762) (727.709.351.229) Chenh Lech ty gia chtra thtrc hien nam nay (236.124.110.162) (215.409.670.125) Thu nhap tir hop long hop tic kinh doanh (52.089.842.280) (38.541.349.638)
Thu nhap chiu thud 1.272.782.405.226 1.250.179.226.246
tinh thud chuydn sang tir nam (848.485.935.036) (2.098.665.161.282)
424.296.470.190 (848.485.935.036)
Thue suet 20% 20%
Thud thu nhap doanh nghiep hien hanh 84.859.294.038 Chi phi thud hop d6ng hop tic kinh doanh 10.417.968.456 7.716.740.942
95.277.262.494 7.716.740.942
(b) Thue suit Ai) dung
Theo cac dieu khoAn trong Lust thud' thu nhSp, T'Ong Cong ty có nghia vu n'Op cho Nha ntrac thud thu nhap bang 20% ten loi nhuSn tinh thud.
49
TO'ng 9ing ty Hang khong IT* Nam - CTCP Thpyet minh bao cao tai chinh tieing cho Wain ket thtic ngay 31 thing 12 nam 2017 (tiep theo)
35. Cac giao dich chit yen voei cac ben lien quan Ngoai cac so du' vo'i ben lien quan dust trinh bay tai cac thuyet minh khac bao cao tai chinh rieng, trong nam Tong Cong ty có cac giao dich chit yeti cac ben lien quan nhu sau:
Gia tri giao dich 2017 2016 VND VND
Co tin, loti nhua'n ding chia trong nam Cling ty con COng ty TNHH MTV Suat an Hang khong Viet Nam 36.002.025.000 96.603.973.525 Cong ty TNHH MTV Nhien lieu Hang khong Viet Nam (Skypec) 33.413.633.522 207.742.902.898 Cong ty Co phan Dich Ant Hang h6a Tan San Nhat (trtrot day la Cong ty TNHH Dich vu Hang boa Tan San Nhat) 125.894.610.998 112.594.748.364 Cong ty CO phan Dich vu Hang Ma NOi Bai 144.254.010.000 140.152.044.943 Cong ty TNHH MTV Ky thuat May bay 47.333.374.363 16.681.266.959 COng ty Co phan Suat an Hang khong Noi Bai 21.601.215.000 37.438.180.560 C6ng ty CO phan Dich vu Hang khong San bay NOi Bai 13.147.596.000 6.335.141.422 Cong ty TNHH Dich vu Giao nhan Hang hoa Tan San Nhat 16.643.773.599 24.904.534.903 Cong ty TNHH MTV Dich vu mat dat san bay Viet Nam 50.000.000.000 Cling ty lien ldt Cong ty Co phan Cho thu'e May bay Via Nam 76.706.669.192 Cong ty Co phan Dich vu Hang khong San bay Da Nang 16.055.234.000 13.023.859.450
Doanh thu ban hang va cung cap ditch vu Cong ty con Cong ty TNHH MTV lry thuat May bay 82.049.918.214 14.770.224.914 C6ng ty Co phan Hang khong Jetstar Pacific Airlines (JPA) 14.012.699.029 79.841.335.994 COng ty TNHH MTV Dich vu mat dat san bay Via Nam 142.711.885.382 119.281.864.625 Cong ty lien ket Hang Hang khong Cambodia Angkor Air 230.693.165.068 369.706.333.228
Thu nh4p tir Ho ding ho tic kinh doanh Cong ty con COng ty CO phan Dich vu Hang hoa Tan San Nhat (trtrot day la Cong ty TNHH Dich vu Hang Wm Tan San Nhat) 52.089.842.280 38.541.349.638
Doanh thu chia cho H9p &Ong ho tic kinh doanh Ging ty con Cong ty CO phan Hang khong Jetstar Pacific Airlines (JPA) 36.490.398.915
Mau B 09 - DN (Ban hanh theo Thong tu. so 200/201411T-BTC
ngay 22/12/2014 ciia BO Tai chinh)
50
Ngtrai lap:
Ho Xuan Tarn Ban Tai chinh. IC6 wan
2 6 -03- 2018
Tiing Cling ty Hang khOng Vi4 Nam - CTCP Thuyet minh ban cao tai chinh rieng cho nam ket tithe ngay 31 thing 12 Warn 2017 (tiecp theo)
Mau B 09 — DN
Mua hang, nhian cung cap dich vu Gong ty con Cong ty TNHH MTV Nhien lieu Hang khong Viet Nam
(Ban hanh theo Thong to so 200/2014/TT-BTC ngay 22/12/2014 cita Bo Tai chinh)
Gia tri giao dich 2017 2016 VND VND
(Skypec) 11.385.561.838.878 9.149.427.690.476 Cong ty TNHH MTV Ky,thuat May bay 1.664.949.047.636 1.499.708.284.218 Cong ty TNHH MTV Suat an Hang khong Viet Nam 288.479.966.751 286.813.449.694 Cong ty Co phan Suat an Hang khong NOi Bai 331.998.296.897 320.313.534.439 Cling ty Co phan Tin hoc Vien thong Hang khong 169.455.514.442 174.093.686.852 Cong ty TNHH MTV Dich vu mat dat san bay Viet Nam 1.241.538.968.031 1.154.713.535.179 Cong ty Co phan Sabre Viet Nam 26.811.984.202 1.256.011.441
Thanh vien Ban Giam d4c va 1-10. dilng Quail tri Tien Wang va thuOng 16.238.016.000 11.090.820.000
36. SO lieu so sanh So lieu so sanh tai ngay 1 thing 1 nam 2017 duac mang sang dr so lieu trinh bay trong bao cao tai chinh cita Tong Cong ty tai ngay va cho nam ket thtic ngay 31 thing 12 Wain 2016.
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Tong Cong ty Hang khong Vi0 Nam - CTCP
Bd.° cao tai chinh hop nhAt cho nam
ket thiac ngay 31 thang 12 nam 2016
fOng Cong ty Hang khOng Viet Nam - CTCP Thong tin ye Tong Cong ty
Cac van ban phap ly lien quan den thanh lap Tong COng ty
Quyet dinh so 259/2006/QD-TTg ngay 13 thang 11 nam 2006 dm Thu Wang Chinh phu ye viec thanh lap doanh nghiep Nha ntrdc - Tong Cong ty Hang khong Viet Nam bao gem cac don vi thanh vien teach toan phu thuec.
Quyet dinh so 952/QD-TTg ngay 23 thang 6,nam 2010 dm Thu tuong Chinh phil ye viec chuyen Cong ty me - Tong Cong ty Hang khOng Viet Nam thanh Cong ty TNHH Met thanh vien do MA ntrac lam chn so. hint tn. ngay 1 thang 7 Warn 2010.
Quyet dinh se 3207/QD-BGTVT ngay 13 thang 10 nam 2016 dm Be Giao thong Van tai ye viec quyet toan tien thu co phan hem, quyet toan chi phi co pilau hoa, xac dinh lai gia tri phan von NhA nu& tai thoi diem chinh thirc chuyen thanh cong ty co phan dm Tong Cong ty Hang khong Viet Nam — CTCP.
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GiAy Chung nh4n Bang 14 Doanh nghi0
Se 0100107518 ngay 8 thang 7 Warn 2016
Giay Chung nhan Dangkj7Doanh nghiep cua Tong Cong ty da &roc dieu chinh nam Ian, \TA Ian dien chinh gAn,day nhAt IA Giay chnng nhan DangIcY Doanh nghiep so 0100107518 ngay 8 thang 7 nam 2016. Giay chimg nhan Dang ky Doanh nghiep do SO. Ke poach ya Dau tu' Thanh pho Ha Nei cap.
1TOi ding Quail tri Ong Pham Ngoc Minh
Ong Pham vi6t Thanh Ong Ltru Van Hanh Ong Ta Manh Himg Ong Nguyen Huy Trang Ong Nguyen Xuan Minh Ong Du'o'ng Tri Thanh Ong Koji Shibata
Chu tich (tit 1/6/2016) Uy vien (dA 30/5/2016) Chu tich (cljn 30/5/2016) Uy vien 111y vien (dr 1/10/2016) Uy vien (dA 30/9/2016) Uy vien Uy vien (dr 1/6/2016) Uy vien (dr 20/2/2017)
Ban Giam doe Ong Din:mg Tri Thanh
Ong Pham Ngoc Minh Ong Phan Xuan Ong Trinh Hong Quang Ong Trinh Ngoc Thanh Ong Nguyen Ngoc Trong Ong Le HOng HA Ong Nguyen Minh Hai Ong Dang Ngoc Hoa Ong Tran Thanh Hien
Tong Giam dec Pho Tong Giam Tong Giam dec PhO Tong Giam Pho Tong Giam Pho Tong Giam Pho Tong Giam Pho Tong Giam PhO Tong Giam Pho Tong Giam Ke toan twang
(tir 1/6/2016) d6c (cljn 30/5/2016) (dA 30/5/2016) dOc d6c dec doc dec dOc dec (dr 8/3/2016)
Tru so. dang 1(57
Cong ty kient toan
200 Nguyen Son Long Bien, HA Nei Viet Nam
Cong ty TNHH KPMG Viet Nam
1
Tong Cong ty Hang khong Vi't Nam - CTCP Bao cao cita Ban Clam doe
Ban Giam do'c Ring Cong ty Hang khong Viet Nam - CTCP ("Tong COng ty") trinh bay bao cao nay va bao cao tai chinh hop nhat dinh kern dm Tong Cong ty va cac cong ty con cho nam ket thnc ngay 31 thing 12 nam 2016.
Ban Giam clOc Tling Cong ty chiu,trach nhiem lap va trinh bay trung thkrc va hop 19 bao cao tai chinh hop nhat theo cac Oman !mit Ke toan Viet Nani, Che dO Ke toan Doanh nghiep Viet Nam va cac quy dinh phap 19 có lien quan den viec lap va trinh bay bao cao tai chink Theo 9 kien cna Ban Giam d6c TO'ng COng ty:
(a) bao cao tai chinh hop 'that &roc trinh bay tn. trang 5 an trang 61 da phan anh trung tittle va hap 19 tinh hinh tai chinh hop nhat dm Tong Cong ty va cac cong ty con tai ngay 31 thing 12 nam 2016, ket qua hog &Ong kinh doanh va ltm chuyen tien to hop nhat cUa Tong Cong ty va cac cong ty con cho nam ket thirc cong ngay, phi' hop veri cac Chuan Inge KO toan Viet Nam, Che dO Ke toan Doanh righiep Viet Nam va cac quy dinh phap 19 co lien quan den viec lap va trinh bay bao cao tai chinh; va
(b) tai ngay lap bao cao nay, khong có 19 do gi de Ban Giam dOc TOng COng ty cho rang T6ng Cong ty va cac cong ty con se' khong the thanh toan cac khoan no phai tra khi den han.
Tai ngay lap bao cao nay, Ban Giam d'Oc TCmg COng ty da phe duyet phat hanh bao cao tai chinh hop nhat dinh
Thanh --roWEGicini doe
Ha NOi, 2 8 -03 ill
KPMG Limited 46th Floor, Keangnam Landmark 72 E6 Pham Hung Road, Me Tri Ward South Tu Liem District, Hanoi, Vietnam +84-4 3946 1600 I kpmg.com.vn
BAO CAO KIEM TOAN DOC LAP
Kinh girl cac Co (long Tong COng ty Hang killing Viet Nam - CTCP
Chfing toi da kiem toan bao cao tai chinh hop nhat dinh kern ca Tong, Cong ty Hang khong Viet Nam - CTCP ("Tong Cong ty") va cac cOng ty con, bao bang can doi ke toan hop nhat tai ngay 31 thang 12 nam.2016, bao cao ket qua hoat &Ong kinh doanh va bao cao luu chuyen tien to hop nhat lien quan cho ket th6c ding ngay va cac thuyet minh kern theo throe Ban Gam doc Tong Cong ty phe duyet phat hanh ngay 28 thang 3 nam 2017, dirge trinh bay trang 5 den trang 61.
Trach nhiem ciia Ban Giam thic
Ban Giam dee Tong Cong ty chiu trach nhiem lap va trinh bay trung thgc va hop 19 bao cao tai chinh nay theo cac Chan intrc Ke toan Viet Nam, Che dO Ke toan Doanh nghiep Viet Nam va cac quy dinh phap 19 c6 lien quan den viec lap va trinh bay bao cao tai chinh, va chiu trach nhiem ye kiem sat not bO ma Ban Giam dOc xac dinh la can thiet de dam bao viec lap bao cao tai chinh hop nhat khong c6 sai sot trong yeu do gian Ian hay nham Ian.
Trach nhiem ciia kiem toan vien
Trach nhiem cua chUng toi la dua ray kien ve bao cao tai chinh hop nhat nay Oa tren ket qua kiem toan cUa chUng,toi. Chung -lei da dive hien cong viec kiem toan theo cac Chan mire Kiem toan Viet Nam. Cac chan mire nay yeu cau chnng toi tan thUchuan truly va cac quy dinh ve,dao dire nghe nghiep va lap Ice hoach va thuc hien cuOc kiem toan de dat dupe S1r darn bao hop 19 ye viec lieu bao cao tai chinh hop nhat c6 con sai sot trong yeu hay khong.
Cong,viec kiem toan bao rri viec thtrc hien cac thu tic nham thap cac bang chang kiem toan ve cac so,lieu va cac thuyet minh trong bao cao tai chink Cac th6 tic duos lira chon dip tren xet doan cua kiem toan vien, bao gom danh gia rui ro c6 sai sot trong yeu trong bao cao tai chinh do gian Ian hoc nham Ian. Khi thtrc hien cac danh gia rui ro nay, kiem toan vien xem xet kiem sat not bO cria Tong COng ty lien quan tai viec lap va trinh bay bao cao tai chinh trung thuc va hop 19 nham thief ke cac thU tic kiem town pith hop voi tinh hinh thtrc te, tuy nhien khong nham muc dich dua ray kien ye hieu qua cUa kiem soat 01130 ca Tong Cong ty. COng viec kiem toan ding bao gom viec danh gia tinh thich hop ca cac chinh sach ke tan throe ap dung va tinh hop 19 ,ca cac trOt tinh ke toan cha Ban Giam doe Tong Cong ty, cang nhis danh gia viec trinh bay tong the bao cao tai chinh.
Chimg toi tin rang cac bang el-lung kiem toan ma chling toi thu duoc IA day dU va thich hop lam co so• cho y kien kiem tan cua chUng toi.
KPMG Limited, a Vietnamese limited liability company and a member firm of the 3
KPMG network of independent member firms affiliated with KPMG International Cooperative ("KPMG International a Swiss entity. All rights resrved.
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KPMG kien cua kiem toan vier*
Theo ji kien cua chUng toi, bao cao tai chinh hop nil& da phan anh trung that va hop ly, tren cac kliia canh trong yeti, filth hinh,tai chinh hop nhat Tong Cong ty Hang khong Viet Nam — CTCP tai ngay 31 thing 12 nam 2016, ket qua host dOng kinh doanh va Iu u chuyen tien to hop 'that trong nam ket auk ding ngay, pliu hop vol cac Chuan mac Ke toan Viet Nam, Che do Ke toan Doanh nghiep Viet Nam va cac quy dinh phap 13% c6 lien quail den viec lap va trinh bay bao cao tai chinh.
VAn de khAc
Bao cao tai chinh hop nhAt ciia T6ng Cong ty cho kji chin thing tir ngay 1 thing 4 nam 2015 (ngay Tong Cong ty chuyen d6i hinh thac doanh nghiep) den ngay 31 than?, 12 nam 2015 dtrac kiem toan mot cong ty kiem toan khac. Cong ty kiem toan nay a dtrara y kien kiem toan ngoai bit doi vai'bao caotai chinh hop nhat not tren trong bao cao kiem toan ngay 31 thing 3 nam 2016 lien quan den viec s6 lieu ban giao sang cong ty co phan dm Tong Cong ty chin duoc co quan c6 tham quyen quyet toan va phe duyet va viec Tong Cong ty ghi nhan toan bO doanh thu nhan tank Wang Ung vol nghia vu phai cung cap cho khach hang thtrang xuyen vao ket qua hoat dOng kinh doanh trong kj/.
Dong thei cong ty kiem toan nay cung dtra ra trong bao cao kiem toan met s6 van de can nhan mph ye trong kji Tong Cong ty thtrc hi'en thay doi gia tri toi thieu phan b8 chi phi bao &rang, sira chira,doi va a i than may bay, dOng co chinh, dong c va tang may bay, (ii) cac khoan awe "Quji ho tro sap xep doanh nghiep" va "Loi nhuan sau tittle chua phan phoi" lien quan den nghiep vu xfr 13i tai chinh cua co phan boa chin ducc phan foal Iii sang khoan mac phai tra tren bang can doi ke toan hop nhat, (iii) viec trich lap dtryliong boi thublig thiet hai ye tai sail dia Tong Cong ty Mug dau Quail dOi &roc gut tai Kho Xang dau Hang khong Lien chieu, Da Nang dm Cong ty TNHH MOt thanh vien Nhien lieu Hang khong Viet Nam, mot cong ty con dm Tong COng ty, va viec phan loci hang ton kho bi thiet hai dia Cong ty TNHH MOt thanh vien Nhien lieu Hang khong Viet Nam sang tai khoan phai thu kliac;,(iv) viec truth bay s6 lieu so sanh bao cao ket qua kinh doanh hop nhat va bao cao luu chuyen tien to hop 'that la cac s6 lieu dm kj, ba thing tir ngay 1 thing 1 nam 2015 den ngay 31 thing 3 nam 2015 (ngay truck ngay Tong Cong ty chuyen doi thanh cong ty co phan); va (v) viec Tong Cong ty ap dung,che dO bao cao tai chinh hap nhat dm Tong Cong ty,da dtrac BO Tai chinh phe duyet bao go mot so kliac biet cac Chuan nitro Ke toan Viet Nam, ale do Ke toan Doanh nghiep Viet Nam va cac quy dinh phap ly c6 lien quail den viec lap va trinh bay bao cao tai chinh.
Cac van de tren khong c6 anh litro-ng nao doi kien kiem toan cUa chUng tot ve bao cao tai chinh hop nhat cho nam ket thUc nay 31 thing 12 nam 2016 ciia Tong Cong ty.
Cong ty TNHH KPMG Vi:. -4r11T7;,-_ -̀:7,-,,'N.:•:-.., &:d:'daalterrt-tOa,46: 16-02-057/2016-d
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HA NOi, ngay 28 thing 3 nam 2017
4
TAI SAN
Ma so
Thuyet minh
31/12/2016 VND
1/1/2016 VND
Tai san ngAr n han (100 = 110 + 120 + 130 + 140 + 150)
100 22.309.076.409.828 19.256.814.319.168
Tien va cac khoan ttrong throng tien 110 4 2.764.885.359.376 4.573.823.236.419 Tien 111 1.767.709.581.449 1.670.443.696.419 Cac khoan Wang throng tien 112 997.175.777.927 2.903.379.540.000
DAutir tai chinh ngAn han 120 763.676.001.400 382.168.126.400 D'Au tu• nAm gill den ngay dao han 123 5(a) 763.676.001.400 382.168.126.400
Cac khoan phai thu ngAn 114n 130 15.622.855.140.252 12.169.198.648.256 Phai thu ngan han dm khach hang 131 6 3.443.588.578.754 3.131.652.305.918 Tra truck cho ngugi ban ngan han 132 7 11.136.694.291.380 7.912.211.459.074 Phai thu ngan han khac 136 8(a) 1.125.400.096.522 1.202.279.559.415 Dtr phong cac khoan phai thu ngAn han kho dOi 137 9 (82.827.826.404) (76.944.676.151)
Hang ten kho 140 10 2.712.180.564.486 1.726.976.386.814 Hang ton kho 141 2.821.047.839.720 1.800.165.563.797 Dtr phOng gidm gia hang ton kho 149 (108.867.275.234) (73.189.176.983)
:5
Tai san ngA.n Ilan khac 150 445.479.344.314 404.647.921.279 Chi phi tra truck ngan Ilan , 151 15(a) 184.365.692.747 190.354.796.751 Thue gia tri gia tang du9c khan tit. 152 156.508.442.254 88.161.176.575 ThuE va cac khoan khac phai thu Nha nuoc 153 18 104.605.209.313 126.131.947.953 111
Tting Cling ty Hang khong V* Nam - CTCP Bang can doi ke toan hqp nhAt tai ngay 31 thang 12 nam 2016
Mau B 01 — DN/HN (Ban hanh theo Thong tu• so 202/2014/TT-BTC
ngay 22/12/2014 dia BO Tai chinh)
Cac thuyect minh clinh kern la ba phan hap thanh cua hero ccio ten chinh hop nil& nay
Timg Cong ty Hang khong Viet Nam - CTCP Bang can deli ke toan Inyp nhAt tai ngay 31 thang 12 nam 2016 (tiep theo)
Mau B 01 — DN/HN (Ban hanh theo Thong to s:4 202/2014/TT-BTC
ngay 22/12/2014 caa Bo Tai chinh)
Ma so
Thuye't minh
31/12/2016 VND
1/1/2016 VND
Tai san dal han (200 = 210 + 220 + 240 + 250 + 260)
200 74.171.251.295.993 69.924.859.260.859
Cac khoan phai thu dai.han 210 4.833.214.758.161 7.035.592.036.487 Phai thu dai han cUa khach hang 211 6 1.394.607.563 1.394.607.563 Tra tar& cho ngtroi ban dai han 212 7 2.435.873.162.405 4.706.455.189.310 Phai thu dai han khac 216 8(b) 2.396.517.704.193 2.329.136.847.177 Du phOng phai thu dai han kho deli 219 9 (570.716.000) (1.394.607.563)
Tai san co dinh 220 61.409.518.540.209 55.315.671.429.548 Tai san co dinh him hinh 221 11 21.181.636.758.139 13.809.204.834.731
Nguyen gia 222 38.606.881.503.073 26.085.738.595.934 GO tri hao 171617 lily kA 223 (17.425.244.744.934) (12.276.533.761.203)
Tai san co dinh hfru hinh thue tai chinh 224 12 40.074.945.442.518 41.331.600.436.158
Nguyen gia 225 53.404.449.739.544 55.222.992.538.504 Gia tri hao mon lily ke 226 (13.329.504.297.026) (13.891.392.102.346)
Tai san CO Binh vo hinh 227 13 152.936.339.552 174.866.158.659 Nguyen gia 228 584.800.272.646 554.587.763.523 Gio tri hao Moll lily ke 229 (431.863.933.094) (379.721.604.864)
Tai sin do' dang dai han 240 262.220.170.679 549.443.472.298 Xay dung ca ban da dang 242 14 262.220.170.679 549.443.472.298
D'au tai chinh dai han 250 5(b) 2.066.294.206.579 1.965.615.687.420 Dan tu: vao cac Cong ty lien ket 252 1.579.127.638.033 1.580.149.049.570 Dau tu gop von vao don vi khac 253 496.566.992.540 399.654.272.193 Du phong dAti to tai chinh dai han 254 (9.400.423.994) (14.187.634.343)
Tai san dal' han khac 260 5.600.003.620.365 5.058.536.635.106 Chi phi tra truck dai han . 261 15(b) 5.319.932.552.737 4.709.747.033.955 Tai san thue thu nhap hoan lai 262 16 2.154.845.050 4.269.722.020 Thie't bi, vat tu, phu thug thay the dai Ilan 263 277.916.222.578 344.519.879.131
TONG TAI SAN (270 = 100 + 200) 270 96.480.327.705.821 89.181.673.580.027
Cac thuyect minh dinh kern la 1)0 phan hop thanh cua bao cao tai chinh hop nhclit nay
6
TOng Cling ty Hang khOng Viet Nam - CTCP Bang can dike town hop nhat tai ngay 31 thang 12 nam 2016 (titp theo)
Mau B 01— DN/HN (Ban hanh theo Thong to so 202/2014/TT-BTC
ngay 22/12/2014 cfra BO Teri chinh)
NGUON VON
Ma so
Thuy& minh
31/12/2016 VND
1/1/2016 VND
NO PHAI TRA (300 = 310 + 330) 300 80.235.683.786.129 77.039.282.058.727
Na ngan han 310 29.362.757.831.474 27.734.757.745.676 Phai tra ngtreyi ban ngan ban, 311 17 12.009.576.914.474 9.168.019.083.489 Nguoi mua tra tien try& ngan han 312 268.760.789.659 241.018.798.623 Thue \Ta cac khoan phai nop Nha nuot 313 18 426.179.460.693 384.432.920:223 Phai tra ngtrei lao dong 314 1.390.911.311.411 1.088.766.534.253 Chi phi phi tra ngan ban 315 19 2.470.071.553.711 2.546.685.931.344 Doanh thu chua thgc hien ngAn ban 318 20 562.307.697.560 5.740.256.916 Phai tra ng‘An han khac 319 21(a) 918.827.540.756 356.898.773.966 Vay va no thue tai chinh ngan han 320 22(a) 11.035.691.702.894 13.751.347.810.670 Du phong phai tra ngan han 321 23 41.701.207.446 40.339.407.446 Quji khen phitc loi 322 238.729.652.870 151.508.228.746
Ng dal han 330 50.872.925.954.655 49.304.524.313.051 Doanh thu chua thuc hi'en dai Ilan 336 1.884.596.800 289.324.000 Phai tra dai han khac 337 21(b) 878.510.547.408 814.295.607.886 Vay va no thue tai chinh dai ban 338 22(b) 49.829.138.174.531 48.482.856.905.144 Thue thu nhap hoan laiphai tra 341 16 159.643.335.667 7.082.476.021 Dv phong phai tra dai han 342 3.749.300.249
Cac thuy -e':t minh dinh kern la b:O pkin hop thanh cna bao ccio tai chinh hop nit& nay
7
Ke Trail Thanh Hien
toan trtrong Ho Xuan Tarn
Ban Tai chinh Ke loan
TOng Cong ty Hang khong Vqt Nam - CTCP Bang can doi ke toan htip nhat tai ngay 31 thang 12 nam 2016 (tie'p thco)
Mau B 01— DN/HN (Ban hank then Thong hr so 202/2014/TT-BTC
ngay 22/12/2014 cact Bo Tai chink)
Ma so
Thuyet minh
31/12/2016 VND
1/1/2016 VND
VON CHU SO HtTU (400 = 410) 400 16.244.643.919.692 12.142.391.521.300
Vein chi' so. hint 410 24 16.244.643.919.692 12.142.391.521.300 Von co phan 411 25 12.275.337.780.000 11.198.648.400.000 - Cophieu pito thong ca qz.0)"e'n
bleu guy& 411a 12.275.337.780.000 11.198.648.400.000 ThOng dui von co phan 412 1.220.852.256.541 36.493.938.542 ViSn khac cua chu s& hiru 414 241.355.237.827 158.188.957.570 Chenh lech &nit gia lai tai san 416 (1.153.004.222.954) (1.153.004.222.954) Chenh lech ty gia hoi doai 417 204.874.976.862 190.743.186.933 Quy dau ttr Oat trien 418 21.447.164.147 103.642.172.417 Quy 116 tr9 sap xep doanh nghiep 419 1.068.628.929.237 1.068.628.929.237 Quy khac thuec von chit si5.1iu 420 2.024.298.861 2.024.298.861 Lgi nhuan sau thue clura phan phoi 421 1.801.088.143.876 65.279.379.622 - LO lily Ifd: c-16t cudi n ant/lc-S) truzit. 421a (143.333.754.443) (82.526.458.173) - LNST chua phan phoi nant nay/
19) nay, 421b 1.944.421.898.319 147.805.837.795 Lcti fa co dOng khong kiem soat 429 26 562.039.355.295 471.746.481.072
TONG NGUON VON, 440 96.480.327.705.821 89.181.673.580.027 (440 = 300 + 400)
Coe thuyb 111i1717 (111717 kell7 la b() phan hop thanh ct:ta Ma coo tai clinh hop nhcit nay
8
Tang COng ty Hang khong Vitt Nam - CTCP Bao cao ket qua host d(ing kinh doanh luyp nhAt cho nam ke't thtic ngay 31 thang 12 nam 2016
MAu B 02 — DN/HN (Ban ha nh then Thong tn. so 202/2014/TT-BTC
ngay 22/12/2014 6a BO Tai chinh)
Ma Thuyet so minh
Tir 1/1/2016 den 31/12/2016
VND
Tir 1/4/2015 den 31/12/2015
VND
Doanh thu ban hang ya cung cap ditch Yu 01 28 70.571.488.322.864 49.443.303.963.142
Cac khoan giam trir doanh thu 02 28 482.514.471.542 297.330.950.150
Doanh thu thuAn ye ban hang va cung cap ditch vu (10 = 01 - 02)
10 28 70.088.973.851.322 49.145.973.012.992
Gia yen hang ban ya cung cep ditch vu 11 59.246.148.246.923 42.579.402.965.736
Lgi nhu4n Op (20 = 10 - 11) 20 10.842.825.604.399 6.566.570.047.256
Doanh thu hog dOng tai chinh 21 29 899.842.836.077 1.154.249.065.279 Chi phi tai chinh 22 30 3.049.417.848.736 3.682.077.770.778
Trong do: Chi phi lai vay, 23 1.365.427.620.435 882.335.756.350 PhAn trong tong ty lien ket 24 74.777.582.856 60.817.209.667 Chi phi ban hang 25 31 4.456.253.993.479 3.053.575.469.146 Chi phi quail 1Y doanh nghiep 26 32 2.244.778.696.112 1.492.881.894.247
Lqi nhu4n thuan tir host dOng kinh doanh 30 2.066.995.485.005 (446.898.811.969) {30 = 20 + (21 - 22) + 24 - (25 + 26)}
Thu nhap khac 31 33 578.376.098.914 1.196.955.993.019 Chi phi khac 32 44.789.738.486 24.554.116.661
Lqi nhu4n khac (40 = 31 - 32) 40 533.586.360.428 1.172.401.876.358 11
Li
Cac t17704t minh kem la bei phOn hop thanh cua 176o coo tai chinh hop shat nay
9
Ban Tai chinh Ke wan 1-16 Xuan Tarn TrAn Thanh Hien
Ke tocin trtrang
2 8 -03- 2017 Ngtrai lap:
olig Tri Thanh Tong Giant clac
Tiing Cling ty Hang killing Viet Nam - CTCP Bao cao ket qua boat Ong kinh doanh hop nhiit cho nam ket thfic ngay 31 thang 12 nam 2016 (tiep theo)
MAu B 02 — DN/HN (Ban hank then Thong Itr so 202/2014/IT-BTC
ngay 22/12/2014 cna BO Tai chinh) :1
Loi nhu4n ke toan fru& thut (50 = 30 + 40)
Chi phi thue TNDN hien hanh
Chi phi/(10 ich) thut TNDN hoan lai
nhu4n sau thut. TNDN (60 = 50 - 51 - 52)
Phan bi3 cho:
Co clang cilia cong ty me
Co dung khong kitm soat
Lai teen co phieu
Lai ca ban tren co phitu
Ma A so
50
51
52
60
61
62
70
Thuyet minh
35
35
Tit 1/1/2016 den 31/12/2016
VND
2.600.581.845.433
340.669.014.103
154.675.736.633
,j
Tic 1/4/2015 den 3
31/12/2015 VND
725.503.064.389
250.174.972.642
(5.093.725.877)
2.105.237.094.697 480.421.817.624
2.054.563.627.762
50.673.466.935
306.316.559.618
174.105.258.006
36 1.685 213
Cdc thuyet minh chinh kern la bO phan hap thaith cna bao cao tai coh op iiheit nay
10
TOng Cong ty Hang Wing Viet Nam - CTCP BA° ea° luu chuyen tien to hop nhat cho nam ket thiic ngay 31 thang 12 nam 2016 (Phtrung phap gian tiep)
Mau B 03 — DN/IIN (Ban hanh theo Thong to so 202/2014/TT-BTC
ngay 22/12/2014 cita BO Tai chinh)
Ma Thuyet so minh
Tir 1/1/2016 den 31/12/2016
VND
Tir 1/4/2015 den 31/12/2015
VND Phan loci lai
LUtJ CHUYEN TIEN Tir HOAT BONG KINH DOANH
Lcri nhu'an triret thue 01 2.600.581.845.433 725.503.064.389 Dieu chinh cho cac khoan
Khan hao va pban b6 02 5.218.292.501.411 3.246.498.812.628 Cac khoan du phong 03 41.061.246.841 23.951.715.419 Lo chenh lach ty gia hoi doai do danh,gia lai cac khoan inuc tier to c6 goc ngoai to 04 730.050.392.571 1.390.474.702.694 Lai tit boat dOng dau to 05 (545.251.701.369) (334.521.137.505) Chi phi lai vay 06 1.365.427.620.435 882.335.756.350
Lyi nhu'an tir host dUngkinh doanh fru& nhirng thay doi von hru dUng
08 9.410.161.905.322 5.934.242.913.975
Bien dOng cac khoan phai thu 09 (463.996.513.375) 1.079.858.241.711 Bien dOng hang ton kho 10 (954.278.619.370) (95.272.156.966) Bien Ong cac khoan phai tra va ng phai tra khac 11 4.227.964.944.492 1.752.941.374.870 Bien Ong chi phi tra. tacit 12 (604.196.414.778) (775.208.328.750)
11.615.655.302.291 7.896.562.044.840
Tian Lai vay da tra 14 (1.528.052.892.341) (910.225.648.866) Thue thu nhap doanh nghiap da n'6p 15 (387.537.191.194) (232.027.324.407) Tin chi kbac cho hoat Ong kinh doanh 17 (149.224.296.483) (148.190.128.955)
Lu'u chuyen tien thuAn tir host dung kinh doanh
20 9.550.840.922.273 6.606.118.942.612
Cac thuyet ininh C1177h ken? la GO pkinhvp thanh cna bao cao tai chinh hop nlilit nay
11
ting COng ty Hang khong VFO Nam - CTCP Bao cao hru chuyen tien to hop nhat cho nam ket thtic ngay 31 thang 12 nam 2016 (Phtro•ng phi") gian tiep — tiep theo)
Mau B 03 — DN/IIN (Ban hanh theo Thong to so 202/2014/TT-BTC
ngay 22/12/2014 dal BO Tai chinh)
Ma Thuyet so minh
Tir 1/1/2016 den 31/12/2016
VND
Tir 1/4/2015 den 31/12/2015
VND Phan lo#i 14i
LIYU CHUYEN TIEN Tir HOAT DQNG BAU TIX
Tien chi mua sam, xaydtmg tai san co Binh va tai san dai ban khac 21 (9.277.532.789.609) (20.095.519.732.300) Tien thu tir thanh 1y, nittrong ban tai san co Binh va tai san .dai han khac 22 295.386.846.662 125.535.266.329 Tien chi cho vay, mua cac cong cu no caa- cac don vi khac 23 (1.455.682.977.222) (783.573.332.844) Tien thu hOi cho vay, ban lai cac.cong cu no. cila cac dun vi khac 24 1.074.175.102.222 684.342.206.444 Tien chi dau tir gop von vao cac don vi khac 25 (107.000.000.000) (21.387.460.000) Tien thu hoi dAti ttr gop von vao cac don vi khac 26 24.605.300.000 178.986.331.496 Tien thu lai tien gui va co tu•c 27 243.026.390.220 203.365.908.696
Lu•u chuyen tien thuAn tir host Ong dAu ttr
30 (9.203.022.127.727) (19.708.250.812.179)
LUU CHUYEN TIEN Tif HOAT BONG TAI CHINH
Tien thu That hanh co phieu 31 2.567.441.763.999 Tien thu tit di vay 33 27.369.210.821.590 40.027.621.038.011 Tien tra no• goc vay 34 (26.866.352.970.822) (21.989.351.902.172) Tien tra no• goc thue tai chinh 35 (4.791.607.944.488) (3.539.722.155.454) Tien tra co tirc 36 (434.298.920.492) (234.897.561.141)
Ltru chuyen tien thuAn tir host Ong tai chinh
40 (2.155.607.250.213) 14.263.649.419.244
Cac thui4t 177h7h (1117h ken? la bO ph& hop thanh cha bao coo tai chinh hop nhcit nay
12
TONG CoNG T
HANG KIliNE VIE CTCP
N 2 8 -03- 2017
TrAn Thanh Hitn Ke tocin trzcong
trang Tri Thanh Tong Giam cloc
T6ng Cong ty Hang Wing Vi4 Nam - CTCP Bao cao luu chuyen tien to ho-p nhat cho nam ket fink ngay 31 tilling 12 nam 2016 (Phuung phap gian tiep — tiep theo)
Mau B 03 — (Ban harsh iheo Thong ht so 202/201 -1/TT-BTC
ngay 22/12/2014 czia 13(5Tthi
Tir 1/1/2016 den Tir 1/4/2015 den Ma Thuyet 31/12/2016 31/12/2015 so minh VND VND
Phan loai Jai
Luu chuytn tien thuan trong nam/14 (50 = 20 + 30 + 40)
Tien va cac khoin ttrolig duo'ng tien dau nam/kS7 Anh htfeeng cua that' doi ty gia hoi doai quy doi ngoai to
Titn va cac khoan ttrung throng tien cal itam/kk (70 = 50 + 60 + 61)
50 (1.807.788.455.667) 1.161.517.549.677
60 4.573.823.236.419 3.410.962.685.512
61 (1.149.421.376) 1.343.001.230
70 4 2.764.885.359.376 4.573.823.236.419
N2troi
Ho Xuan Tarn Ban Tai chinh KO toan
C6C (1171h kem la hO phan hap thanh Cfia hcio Ca0 tat chink kip shirt nay
13
Tang Corig ty Hang khong Viet Nam - CTCP Thuyet minh bao cao tai chinh h9'p nhAt cho nam ket fink ngay 31 thang
Mau (Ban hanh theo Thong tu• so
ngay 22/12/2014
12 nam 2016
B 09— DN/HN 202/2014/TT-BTC ctia BO Tai chinh)
Cac thuyet minh nay la 1)0 phan hop thanh va can dupe d9c ding thei vOi bao cao tai chinh hop nhAt dinh kern.
1. Don vi bao cao
(a) Hinh thtic so' yen
TOng Cong ty Hang khong Viet Nam - CTCP ("TOng COng ty") tien than la nit doanh nghiep Nha nuac dirge thanh lap theo Quyet dinh so 259/2006/QD-TTg ngay 13 thang 11 nam 2006 dm Thu tuOng Chinh phu, bao gom cac don vi thanh vier teach toan phu thuOc ("cac don vi phu thuOc").
Can ca vao Quyet dinh so 952/QD-TTg ngay 23 thang 6 Om 2010 ye viec chuyen COng ty me - Tong COng ty Hang khong Viet Nam thanh Cong ty TNHH MOt thanh vien do Nha ntrO il c lam ch hau tir ngay 1 thang 7 nam 2010, Cong ty me Tong Cong ty Hang khong Viet Nam boat ding dari hinh tilde doanh nghiep Nha nu'oc, du'gc chuyen doi thanh Tong Cong ty Hang khong Viet Nam hoat ding du6i hinh tilde Cong ty TNHH MOt thanh vien.
Theo Giay chdng nhAn clang ky doanh nghiep Cong ty TNHH MOt thanh vien se 0100107518 do SO Ke hoach va Dan to thanh phi HA NOi cap Ian dau ngay 30 thang 6 nam 2010 va thay doi lan thir ba ngay 1 thang 4 nam 2015, Cong ty me - Tong Cong ty Hang khOng Viet Nam dupe chuyen doi thank cOng ty co phan vo'i ten goi Tong Cong ty Hang khong Viet Nam — CTCP ke ngay 1 thang 4 nam 2015.
Bao cao tai chinh hop nhat cua Tong COng ty cho nam ket thac ngay 31 thang 12 nam 2016 bao g6m Tong Cong ty Nth cac ding ty con va cac 19.i ich ciia Tong COng ty va cac cong ty con trong cac cong ty lien ket.
(b) Hog ding chinh
Cac boat Ong chinh cua Tong Cong ty va cac cOng ty con bao gem:
• Van chuyen hang khong doi hanh khach;
• Dau tu, quan lY yen dau tu' va truc tiep quail lY yen san xuat kinh doanh; dau to ra nu& ngoai; mua, ban doanh nghiep; gip von mua co phan va chuyen nbtrong von gip, ban co phan;
• Van chuyen hanh ly, hang hoa, bu'u kien, buu phAm, thu;
• Hoat Ong hang khong chung (bay chup anh dia hinh, khao sat dia chAt, bay hien chuan cac,clai huong dan &rang hang khong, sira chaa bao dtrOng throng din cao the, phijc dau khi, trong rung, kiem tra mei tru'i'ng, tIm kiem citu nan, cap cuu y te, bay phgc vu cho muc dich chinh kinh te, xa hOi, an ninh, quOc phong);
• Cung irng dich Nip thuang mai, du Lich, khach san, ban hang mien thue tai nba ga hang khong va cac tinh, thanh phi; cac dich vu hang khong khac;
• Cung rng cac dich vu ky tit* thu'o'ng mai mat dAt; cac dich vu tai nha ga hanh khach, ga hang boa va cac dich vu plmc vu san do tai cac cang hang khong, san bay;
• Stra chaa va bao duang phu'o'ng tien van tai (tra o to, mO to, xe may va xe c6 ding co khac); bao du'o'ng tau bay, ding co', pint tUng, thiet bi hang khOng va cac thiet bi ky tbuat khac;
• San xuAt link kien, phu tfing, vat tu' tau bay, trang thiet bi k-y thot va cac not dung khac thuOc hinh yuc cong nghiep hang khOng;
14
Tiing COng ty Hang khong Viet Nam - CTCP Thuyet minh bao cao tai chinh hcrp nhAt cho nam ket thiic ngay 31 thang 12 nam 2016 (tiep theo)
• Cung Ong the dich Nip ky thuat va vat to pha tang cho cac hang hang khong trong nude va nudc ngoai;
• Dich vu giao nhan hang boa; dau tu.va khai thac ha tangky thuat tai ode san bay; nha ga hanh khach, hang hoa, co so' ha tang k-y thuat va cac dich dong ba trong day chuyen van tai hang khong;
• Van tai da phuang thdc;
• Xuat nhap khan tambay; &Ong ca, phi tfing, thiet bi hang khong (thue, cho thue, thue mua va mua, ban) va nhiing. mat hang khac theo quy dinh cua Nha nudc;
• San xuat, xuat, nhap khau cac trang thiet bi phac va day chuyen van tai hang khong;
• San xuat, the bien, xuat, nhap khau that pham de phac va tren tau bay;
• Xuat, nhap khau xang dau, m'a hang khong (bao gam nhien lieu, clan ma boi train va chat long chuyen clang) va xang dau Ude;
• Cung Ong xang dau, ma hang khong (bao gam nhien lieu, An ma boi trail va chat long chuyen dOng) va xang dau khac tai cac can hang khong san bay;
■ Dai 13i ban le xang dau;
• Dich vu dai ly cho cac hang hang khong, cac nha san xuat tau bay, clang co, thiet 1)1, pha tfing tau bay, cac cong ty van tai, du lich trong nu& va nu& ngoai;
■ In an (hit cac loai hinh Nha nude cam);
• Xay dung, ta van xay dung (khong bao gam thiet ke cong trinh);
• Cung Ong lao clang (khong bao gam mai gidi, thieu, tuyen dung va cung Ong lao &Ong cho cac Doanh nghiep có nang xuat khau lao Ong va cung Ong, quail ly ngureti lao clang di lam viec nuOc ngoai); xuat, nhap khau lao Ong;
■ Khoa hoc, cong nghe;
• Kinh doanh bat clang san;
• Kinh doanh dich vu among mai dien to;
• Dao tao; Tai chinh, ngan hang; Cho thue tai chinh (doanh nghiep chi boat clang sau khi dude co quan Nha nude di than' quyen cho phep).
Doi vo'i cac nganh nghe kinh doanh co dieu kien, Tang Cong ty va cac cong ty con chi kinh doanh khi dat dieu kien theo quy dinh cua phap- luat.
(c) Chu kji san xuat kinh doanh thong thuieng
Chu kS/ san xuat kinh doanh thong thuang dm Tang Cong ty va cac ding ty con nam trong pham vi 12 thang.
(d) Cua true doanh nghiep
Tai ngay 31 thang 12 nam 2016, Tong Cong ty có 30 don vi true thuac, 15 cong ty con va 5 cong ty lien ket (1 /1/2016: 34 don vi true thuac, 14 cong ty con va 5 cling ty lien ket).
Mau B 09 — DN/HN (Ban llanh theo Thong to so 202/2014/TT-BTC
ngay 22/12/2014 caa BO Ted chinh)
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TfIng Cling ty Hang khling Viet Nam - CTCP Thuyet minh bao cao tai chinh him nhat cho nam kt thfic ngay 31 thang 12 !Am 2016
(tiep theo) Mau B 09 —DN/IIN
(Ban hanh theo Thong tic so 202/2014/TT-BTC ngay 22/12/2014 eita Bo Tai chinh)
2. Co. s5.1.4p bao cao.tai chinh
(a) Tuyen bo ve tuan din
Bao cao tai chinh hop nhat dirge lap theo cac Chuan muc Ke toan Viet Nam, Che dO Ke toan Doanh nghiep Viet Nam, Quy dinh che do bao cao tai chinh hop nhat Ai) dung cho Tong Cong ty Hang khong Viet Nam - CTCP du'o's ban hanh theo Quyet dinh so 1913/QD-TCTHK-TCKT ngay 18 thang 12 nam 2015 ("Quyet dinh so 1913") dia Tong Cong ty va cac quy dinh phap ly có lien quan den viec lap va trinh bay bao cao tai chinh hop nhat.
Quyet dinh so 1913. dugc xay dung dip tren Quyet dinh so 2581/TCTHK-TCKT ngay 30 thang 12 Wain 2011 dm Tong Cong ty da duac BO Tai chinh chap thuan tai Cong van so 17011/BTC-CDKT ngay_14 thang 12 nam 2011. CH do bao cao tai chinh hop nhat apdung cho Tong Cong ty Hang khong Viet Nam - CTCP có mot so khac biet so Arai Chuan num Ke toan Viet Nam ("VAS") so 7 "Ke toan cac khoan dau tr. vao cong ty lien ket" va VAS 25 "Bao cao tai chinh hap nhat va ke toan cac khoan dau to vao cong ty con" ban hanh theo Quyet dinh so 234/2003/QD-BTC ngay 30 thang 12 nam 2003 va huong dan thuc hien tai Thong tu' so 161/2007/TT-BTC ngay 31 thang 12 nam 2007 va Thong 202/2014/TT-BTC ngay 22 thang 12 nam 2014 dm BO Tai chinh, cu the nhu sau:
• Tong Cong ty thuc hien loci trir theo nguyen tAc so nho hon de)i vai so cac khoan cong no' phai thu va phai tra, cho vay va di vay, cac nghiep vu doanh thu va chi phi gifra Cong ty me voi cac cong ty con va Oda cac cong ty con vai nhau trong truOng hgp so lieu doi chieu, xac nhan gida Cong ty me vOi cac cong ty con va gift cac cOng ty con khong bang nhau. Rieng truang hop phat sinh giao‘dich Cong ty me cung cap dich vu van chuyen cho cong ty con thi khi dieu chinh se lay theo so lieu bao cao cna cong ty con; va
• Hang ton kho mua ban not 130 dirge gia dinh la so ten kho cua nam truck da duct tien thu het trong nam nay.
(b) Co' So' do Itrong
Bao cao tai chinh hap nhat, trir bao cao ltru chuyen tien to hop nhL, dirge lap tren co so' den tich theo nguyen ta.c gia goc. BA° cao Itru chuyen tien to hop nhat di'c'e lap theo phuang phap gian tiep.
(c) Kj7ke toan nam
KY ke toan nam cua TOng Cong ty va cac cong ty con la.tir ngay 1 thang 1 den ngay 31 thang 12.
(d) Don vi tien to ke toan
Don vi tien to ke toan dia Cong ty va cac cOng ty con la DOng Viet Nam ("VND"), ding la don vi tien to duct sir dung cho muc dich lap va trinh bay ban cao tai chink
17
TOng COng ty Hang khOng Viet Nam - CTCP Thuyet minh bao cao tai chinh h9'p nhAt cho nam ket thin ngay 31 thang 12 dam 2016 (tiep theo)
Mau B 09 - DN/HN (Ban hanh theo Thong to sd 202/2014/TT-BTC
ngay 22/12/2014 eita Bo Tai chinh)
3. Tom tat nhfung chinh sach ke than chit yeu
Sau day la nlifing chinh sach ke toan chit yeu dugc TOng COng ty va cac cOng ty con Ai) dung trong viec lap bao cao tai chinh hap nhat nay.
(a) Co' so' hcfp nhAt
(i) Cong ty con
Cong ty con la cac dan vi chiu sit' kiem soat,cua Tong Cong ty. Bao cao tai chinh ding ty con duct bao trong bao cao tai chinh hop nhat ke tit' ngay kiem soat bat dau c6 hieu luc cho tai ngay quyen kiem soat cham dirt.
(ii) Loi icli co dong khong kiem soat
Loi ich ca &Ong khong kiem soat &Jac xac dinh theo ty le Wan so' bun cua co (long Wong kiem soat trong tai san thuan cua dan vi bi mua lai tai ngay mua.
Viec thoai von hoac tang von cua Tong Cong ty trong ding ty con ma khOng an den mat quyen kiem soat &lac ke toan tuong tit' nhu cac giao *It von dui so' hitu. Chenh lech Oita gia tri thay doi phan so' him dm Tong Cong ty trong tai san thuan cua cOng ty con va so thu hoac chi tir viec thoai von hoac tang von tai cOng ty con &lac ghi nhan vao lai nhuan sau thue chua phan phoi thuOc von chi' so' tarn.
(iii) Cling ty lien ket
Cong ty lien ket la nhang cong ty ma Tang Cong ty c6 anh htrang dang ke, nhu'ng khong kiem soat, cac chinh sach tai chinh va hog dOng cua cong ty. Cong ty lien ket duac bath toan theo phuang phap von chit so' hiru (g9i chung la cac dan vi nhan dau tu,dtrac teach toan theo phuo'ng phap von chit so. bun). Bao cao tai chinh hop nhat bao gom phan ma Tong Cong ty dirge hu'o'ng trong thu nhap va chi phi cOa cac don vi nhan dau tit' duac teach toan theo phu'ong phap von chit so' htru, sau khi dieu chiral theo chinh sach ke toan cOa Tong Cong ty, ngay bat,dau cho tai ngay cham dirt sit' anh htrang Bang ke vai cac clan vi nay. Khi phan lo cOa dan svi nhan dau tit' ma Tong COng ty phai chia se viral qua ich Tong Cong ty trong don vi nhan dau trr duac teach toan theo phuang phap von au s6
gia tri ghi so dm khoan au to se dirge ghi giam tai bang khong va dimg viec ghi nhan cac khoan 10 phat sinh trong tuang lai trir cac khoan 10 thuOc pham vi ma Tong Cong ty ca nghia va phai tra hoac da tra thay cho dan vi nhan dau
(iv) Clic giao dich chive loyi frit. khi h9p nhlit
Cac s6 du trong not 130 Tong Cong ty va cac ding ty con va cac khoan thu nhap va chi phi chua thus hien tir cac giao dich not 130 duct loai khi rap bao cao tai chinh hop nhat. Khoan lai va 10 chua duly hien phat sinh tir cac giao dich cac don vi nhan dau tit duct teach toan theo phuong phap von chil sO• him duac vao khoan dau trong pham vi lai ich cOa Tong COng ty tai don vi nhan au tu.
18
T6ng COng ty Hang khong Viet Nam - CTCP Thuyet minh bao cao tai chinh nh'At cho nam ket thfic ngay 31 thang 12 nam 2016 (tiep theo)
Mau B 09 — (Ban hanh theo Thong to so 202/2014/TT-BTC
ngay 22/12/2014 ciia BO Tat chinh)
Nhu da throe trinh bay tai Thuyet minh 2(a), Tong Cling ty dux hien loai trir theo nguyen tac so nho hon doi vOi so du' cac khoan ding no phai thu va phai tra, cho vay va di vay, cac nghiep vu doanh thu va chi phi giira Cong ty mc vai cac cong ty con va gida cac cong ty con vai nhau trong truOng hop so lieu dOi chieu, xac nhan Oda Cong ty mc v6i cac cong ty con va gifra cac cong ty con khong bang nhau. Rieng truang hop phat sinh giao dich Cong ty mc cung cap dich vu van chuyen cho cong ty con thi khi dieu chinh se lay theo so lieu bao cao ctia Gong ty con. Ben can't do, hang ton kho mua ban not b0 dang duoc gia dinh IA so ton kho cua nam truac da duoc tieu thu het trong nam nay.
(b) Ngo4i to
Cac giao dich bang ngoyi to
Cac giao dich bang cac don vi tien khac VND trong nam &roc quy 6i sang VND theo ty gia xap xi vaitY- gia. thuc to tai ngay giao dich.
Cac khoan muc tai san va no phai tra c6 gOc bang don vi tien to khac VND duoc quy dei sang VND theo ty gia mua ban chuyen khoan trung binh cUa ngan hang thuong mai not Tong Cong ty va cac cong ty con thuang xuyen c6 giao dich hoac ty gia xap xi ty gia cua ngan hang thuang mai tai ngay ket thUc kY ke toan.
Tat ca cac khoan chenh lech ty gia hOi doai (lucre ghi nhan vao bao cao ket qua hoat dOng kinh doanh hop nhat. Lai chenh lech ty gia do danh gia lai so du cac khoan mpc tien to c6 goc ngoai to tai ngay ket thlic kY ke toan khong duoc dimg de chia cho cac co &rig.
(ii) Hoyt &Ong o' mak ngoai
Cac tai san va no phai tra cua cac hog dOng ngoai, bao gom loi the thtrang mai va cac dieu chinh gia tri hop ly phat sinh trong qua trinh mua, duoc quy doi sang VND theo ty gia hoi doai tai ngay ket tit& ky ke toan. Thu nhap va chi phi cila cac hoat dOng 6 nu& ngoai duoc quy &I sang VND theo ty gia hoi dodi tai ngay giao dich.
Cac chenh lech ty gia hoi doai phat sinh do viec quy dois cac hoat dOng nuot ngoai duac,ghi,nhan vao khoan mpc "Chenh lech Ty gia Hoi doai" thuOc nguon von chli so' him tren bang can dOi ke toan hop nhat.
(c) Tien va cac khofin twang throng tien
Tien bao gem tien mat va tien gui ngan hang khOng, Cac khoan tuong duong tien cac khoan dau ngan c6 tinh thanh khoan cao, co the de dang chuyen dOi thanh mot him tien xac dinh, khong c6 nhieu ro ve thay dOi gia tri va duoc sir dung cho mpc dich dap ling cac cam ket chi tien ngan han han IA cho mpc dich dau tu hay la cac mpc dich khac.
(d) Cac khoan dAti tue
(i) Dila tie mini gift cl'n !Tay ddo han
Dau to nam gni den ngay dao han la cac khoan dau to ma Ban Giant doc du dinh va c6 kha nang nam gill• den ngay dao han. Dau tu nam giir den ngay dao ban gam tien girl ngan hang có k5/ han nam giu den ngay ciao han. Cac khoan dau tu nay duoc ghi nhan theo gia goc trir di du phong cho cac khoan phai thu kh6
19
T6ng COng ty Hang khong V* Nam - CTCP Thuyet minh bao cao tai chinh hyp nhAt cho dam ket fink ngay 31 thang 12 nam 2016
(tit') theo) Mau B 09 — DNAIN
(Ban hanh theo Thong fly se.; 202/2014/TT-BTC ngby 22/12/2014 efta BO Teti chinh)
(ii) Diu hrgop von yew cac dun vi khdc
DLI to vao cac cong cu yen chn hau caa cac dun vi khac ma Tong Cong ty khong có quyen kiem soat hoac anh huong clang ke throe ghi nhan ban dau then gia gOc bao gam gia mua va cac chi phi mua c6 lien quan true tiep. Sau ghi nhan ban dau, cac khoan dau to nay du'gc xac dinh theo gia goc tra di da phong giam gia khoan dau tu'.
(iii) Drr phong gialn gid diu tte raj chinh
Da phong giamgia dAu tir &roc lap khi don vi nhan dau tu' phat sinh 16, ngoai tra trueng hop khoan lo do danam trong kien dm Tong Cong ty va cong ty con khi quyet dinh tu'. Da phong giam gia dau tu' duoc hoan nhap khi don vi nhan dau tu' sau do tao ra loi nhuan de ba tra cho cac khoan lo da throe lap da phong trudc kia. Khoan da phOng chi duoc hoan nhap trong pham vi sao cho gia tri ghi so cUa khoan dau tu' khong vuot qua gia tri ghi so cila chimg khi gia dinh khong co khoan' du phong nao da duot ghi nhan.
phong giam gia dau tu. vao cac don vi khac duoc trich lap diva tren quy dinh tai Thong tu so 228/2009/TT-BTC ngay 7 thang 12 nam 2009 caa.BO Tai chinh ye "Hudng dan the dO trich lap va sir dung cac khoan phong giam gia hang ton kho, ton that cac khoan dau tai chinh, no phai thu MI6 dOi va bao hanh san pham, hang h6a, cong trinh xay lap tai doanh nghiep" va Thong tu. so 89/2013/TT-BTC ngay 28 thang 6 nam 2013 dm BO Tai chinh ve viec saa doi bo sung Thong tu so 228/2009/TT-BTC va cac quy dinh ke toan hien hanh.
(e) Cac khoan phai thu
Cac khoan phai thu khach hang va ode khoan phai thu khac duct phan anh theo gia gee tra di du phong phai thu khO
(f) Hang ton kho
Hang ten kho duoc phan anh theo gia thAp han gliira gia goc va gia tri thuan co the dux hien duoc. Gia goc bao gom tat ca cac chi phi phat sinh de c6 &roc hang ton kho 0' dia diem va trang thai hien tai. Gia tri thuan co the thac hien dupe trot tinh vao gia ban dm hang ton kho tra di cac khoan chi phi udc tinh de hoan thanh san pham.va cac chi phi ban hang.
Gia tri vat tu, php tang may bay nhap kho duoc xac dinh tren gia mua tren hoa dan cua nha cung cap cong vol toan bO chi phi lien quan den nhap vat tu', phu tang (nhu. thue nhap khau, phi uy that, chi phi van chuyen).
Phuang phap tinh gia hang ten kho:
• Don gia xuat kho d6i vai cac loai vat tu', hang hoa khong phai la vat tu., phu tang may bay duce xac dinh theo phu'o'ng phap nhap trudc xuat tru.O.c.
■ Don gia vat tu, phi tang may bay xuat kho trong nam duoc xac dinh theo phuang phap gia dich dank.
20
TOng 9ing ty Hang khOng Viet Nam - CTCP Thuyet mink bao cao tai chinh hop nhat cho nam ket thtic ngay 31 thang 12 nam 2016 (tiep theo)
Mau B 09 — DN/HN (Ban hanh theo Thong hrsa 202/2014/TT-BTC
ngay 22/12/2014 ciia BO Tai chinh)
Gia tri vat tu, phi tang may bay xuat kho Sir dung dirge dua vao chi phi san xuat kinh doanh theo nguyen tac:
• Doi voi vat tu, phu tang may bay tieu hao, xuat dung mot Ian, kliOng sira chim dugc, gia xuat kho bang 100% gia tri dm vat tu, phu tang va dirge phan anh toan b6 vao chi phi san xuat kinh doanh trong nam.
• D6i phu tong vat tir quay vOng c6 nguyen gia don vi 1.500 USD den 50.000 USD khi xuat kho dua vao sir ,clung dirge ghi nhan vao chi phi tra trugc dai han tren bang can doi toan hop nhat va phan bo vao bao cao ket qua hog d'cing kinh doanh hap nhat theo phirang phap dugng thang trong \long 3 nam ke tir khi xuat dimg Ian dau.
• D6i vgi phu tang vat tir quay vong cg nguyen gia don vi tir 50.000 USD trolen khi xuat kho dua vao sir dung dtrac ghi nhan vao chi phi tra trugc dai han tren bang can doi ke toan hop nhat va.pban b6 vao bao cao ket qua hog Ong kinh doanh hap nhat theo phtrong phap throng thang trong yang 5 nam ke tir khi xuat dung lan dau.
Tong COng ty va cac cong ty con Ai) dung phuong phap ke khai thuang xuyen de teach toan hang ton kho.
Du phong giam gia hang ton kho cua T6ng Cong ty va cac ding ty con dugc trich lap theo cac quy dinh ke toan hi8n hanh.Theo do, Tong Cong ty va cac cong ty con dugc phep, trich lap du,phong giam gia hang ton kho loi thgi, hang, kern pham chat va trong trueng hap gia g6c hang ton kho cao han gia tri thuan c6 the time hi8n dirge tai ngay ket thiic ky ke toan.
(g) Tai san co dinh hfru hinh
(1) Nguyen gia
Tai san c6 dinh him hinh dirge the hi8n theo nguyen gia trir di gia tri hao mon lay ke. Nguyen gia tai san co dinh hfru hinb bao gam gia mua, thue nhap khau, cac loai thue mua hang khong hoan lai va chi phi lien quan true tiep de dua tai san den vi tri va trang thai boat Ong cho mac dich sir dung da du kien. Trong twang hap tai san co dinh hiru hinh la may bay, phan ho trg tin dung tir hap (long mua may bay duac ghi nhan theo nguyen tac sau:
• H6 trg tin dung tir hop d6ng mua may bay la dich vu khong duac ghi nhan tach khai nguyen gia may bay ma giam tit gia von hang ban khi thuc nhan;
• H6 trg tin dung tir hap d6ng mua may bay la phu tang vat tir boac thiet bi khong chL ch'A.ri se nhan duac thi khong duac ghi nhan tact' khOi nguyen gia may bay ma giam trir gia von hang ban khi time nhan;
• Ho trg tin dung tir hgp d6ng mua may bay la thief bi chac ch'an se nhan dirge va cg danh mac cu the khi ban giao dirge thi ghi nhan tach khai nguyen gia may bay.
Cae chi phi phat sinh sau khi tai san c6 dinh huu hinh da dua vao boat Ong nhu chi phi sira china, bao duong va dai tu dirge ghi nhan vao bao cao ket qua hog d6ng kinh doanh hap nhat trong nam ma chi phi Oat sinh. Trong cac trugng hop c6 the chimg mink mot each rO rang rang cac,khoan chi phi nay lam tang Igi kinh to trong thong lai du tinh thu duac tit vi8c sir dung tai san co dinh htin hinh virgt tren mire boat d6ng tieu chufin theo nhu danh gia ban dau, tin cac chi phi nay duac von hga nhu mot khoan nguyen gia tang them cUa tai san co dinh him hinh.
21
TOng aing ty Hang killing Vi4 Nam - CTCP Thuyet minh bao cao tai chinh hom nhAt cho dam ket thin ngay 31 tiling 12 nam 2016 (tiep theo)
(ii) Khau .hao
Khau hao duvc tinh theo phuong phap throng thang dtra tren th6i gian huu dung trac tinh cua tai san c6 dinh hitu hinh. Thai gian him dung trOc tinh nhu sau:
• May bay 16 — 20 nam • D6ng co may bay 10 nam • Nha cua, vat kien trac 10 — 25 nam • May moc, thiet bi 5 — 10 nam • Phtrang tien van tai mat dat 7 — 10 narn • Thi6t bi, dung cu quail ly 3 — 5 nAm • Tai san co dinh khac 5 — 7 nam
(h) Tai's-an c6 dinh him hinh thug tai chinh
Cac hop dong thug duvc phan loai la thug tai chinh neu theo cac dieu khoan,cira hop &ling, Tong Cong ty va cac cong ty con da nhan phan ro va lgi ich gan lien voi quyen s Tai san co dinh huu hinh dtroi hinh thirc thug tai chinh duvc the hi4i bang so tien Wong throng vo i so thap han gida gia tri hop tai san co dinh va gia tai cac khoan tien thug toi thieu, tinh tai thoi diem bat dau thug, trir di gia tri hao mon lily la
Khau hao cua tai san thug tai chinh duvc hach toan theo phuong phap dIrOng thang dtra tren thei gian him dung trot tinh cua tai san thug tai chinh. Thai gian hiru dung u6c tinh cua tai san thug tai chinh nhat quan voi tai san co dinh huu hinh dirge neu trong phan chinh sach ke toan 3(g).
Tai san c6 dinh vo hinh
Quydn sec dyng dat
Nguyen gia ban Au cua quyen sir dung dat nhan chuyen nhuvng hop phap bao g6m gia tri cua quyen sir dung dat duvc ghi nhan trong gia mua va cac chi phi lien quan trtrc tiep toi vice c6 dirge quyn sirdung dat. Tong Cong ty va cac cong ty con khong trich khau hao doi voi quyen sir dung dat khong thei han.
(ii) Pain mem may vi tinh
Phan mem may vi tinh bao g6m phan mem quasi ly doanh thu van chuyL hanh khach/hang hoa, phan mem quan ly hang boa, va phan mem Ice toan. Gia,mua phan mem may vi tinh m6i ma phan mem nay khong phai IA mot bit) phan gan ket v6i phan cirng c6 lien quan thi dirge von h6a va hach toan nhu tai san co dinh vo hinh. Phan mem may vi tinh duvc tinh -khau hao theo phuong phap duirrig thang trong yang ttr ba den bay nam.
Mau B 09 — DMIN (Ban hanh theo Thong to so 202/2014/TT-BTC
ngay 22/12/2014 cua Bq Tai chinh)
•
22
TOng Cling ty Hang kheng Viet Nam - CTCP Thuyet minh bao cao tai chinh hyp nhat cho dam ket thfic ngray 31 thang 12 nam 2016 (tiep theo)
Mau B 09 — DN/11N (Ban hanh theo Thong tic so 202/2014/TT-BTC
ngay 22/12/2014 czia Bo Tai chinh)
(j) Xfiy citing co' ban dang
Xay dung ca ban dO• dang pilau Anil ode khoan chi phi xay dung va may moc chtra dugc hoan thanh hoac ohug lap dat xong. Xay dung ca ban do dang se duoc chuyen sang tai san co dinh theo gia tam tinh (neu chua co quyet toan duoc Ole duyet) khi cac tai san &roc ban giao dtra vao sir dung.
Theo quy dinh ve quart 13 va xay dung caa Nha nuac, tay theo phan cap quail ly, gia tri quyet toan cac cong trinh xay dung co ban hoan thanh can &roc cac co. quan có tham quyen phe duyet. Do do, gia tri cuoi ding ye gia tri cac cong trinh xay dung ca ban CO the thay dal va phu tilt* vao quyet toan dirge phe duyet boi cac co quan co tham quyen.
(k) Chi phi tra tru*c dai la#n
Chi phi sira china Ion &Ong co' va than may bay
Chi phi sira china lon Ong co may bay da phat sink dugc phan be vao ket qua hog dOng kinh doanh tinh tir thoi diem dai tu, sUa chaa hoan thanh. Doi vgi dOng co may bay thue, chi phi cho' phan bo la gia tri sira chaa sau khi da trir phan thu 1161 quy dai tu tir nha cho thue may bay. Chi phi bao duerng, sira arra doi voi a than may bay, dOng c chinh, &Ong co
s va cang may bay cho moi CO gia tri
tuong throng tir 300.000 USD tro• len se dugc phan bo vao ket qua hoat d'Ong kinh doanh trong 3 nam. Chi phi sira chtla &roc ghi 11114'11 vac) chi phi trong nam neu gia tri nho hon 300.000 USD.
(ii) Phi bao Faith tin dung xuat khau vay mua may bay
Phi bao lanh tin dung xuat khau hop deng huy dOng von mua may bay theo hinh tilde thue tai chinh va cac chi phi khac lien quan den hop dOng huy dOng von &roc phan bo vao chi phi hoat dOng kinh doanh theo thai gian huy dOng von.
(in) Cong cu va dung cu
Cong cu va dung cu bao gem:
• Cac tai san Tong Cong ty va cong ty con nam girt de ,sir dung trong qua trinh boat dOng kinh doanh birth thlreyng, nguyen gia. caa moi tai san thap lion 30 trieu VND va do do khong du dieu kien ghi nhan la tai san co dinh-theo quy dinh hien Huh. Nguyen gia caa cong cu va dung cu duoc phan bo trong theyi gian 2 nam;
• Cac vat tu, phu tang quay yang thuc hien phan be deu hang nam (Thuyet minh s6 3(f)).
Cac khoan phai tra nguoi ban va cac khoan phai tra khac
Cac khoan phai tra ngtreyi ban va cac khoan phai tra khac &roc the hien then gia gOc.
Du phong
Mgt khoan du phong duct ghi nhan neu, do ket qua caamOt str kien trong qua khir, Tong COng ty va cac cong ty con co nghia vu phap ly hien tai hoac lien dai co the uac tinh mot each dang tin cay, va chac chin se lam giam sat cac loi ich kinh ‘ trong Mang lai de thanh toan cac khoin no phai tra do nghia vu dO. Khoan du phong dtroc xac dinh bang each chiet khau clang tien du kien phai tra trong tuang lai leschiet khau truck thue phan anh danh gia thi truang thai diem hien tai ye gia tri theyi gian tien va rai ro cu the caa khoan no do.
(I)
(m)
23
Tiing COng ty Hang khong Viet Nam - CTCP Thuyet minh bao cao tai chinh hyp nhAt cho nam ket fink ngay 31 thing 12 nam 2016 (tiep theo)
Nghia vu hoan tra may bay
Theo cac dieu khoan dm bop deng thus hog Ong may bay kY gifra Tong COng ty/cac cong ty con va cac ben cho thus, Tong Cong ty va cac cong ty con c6 nghia vu khoi phuc lai diSu kien va khi nang hog Ong dm may bay nhu khi &roc ban giao (ngoai trir cac hao mon ttr nhien) khi hoan tra lai may bay cho ben cho thus tai cuei thai han thus. Theo Cong van 11876/BTC-CDKT cUa BO Tai chinh, Tong Cong ty c6 the ghi nhan chi phi tra may bay thus hog Ong khi dive to phat sinh hoac lap du pheng hoan tra may bay trong thei gian thus. TOng COng ty va cac cong ty con hien clang ap dung chinh sach ghi nhan chi phi tra may bay thus hoat Ong khi thity to phat sinh.
(n) Doanh thu china thyc hien tir chtron trinh khach hang thuirng xuyen
TengCong ty thuc hien chuang trinh BOng Sen Vang cho cac khach hang thugng xuyen, theo d6 khach hang se &roc tich luy diem thuang khi mua hang hea hoac sir dung dich vg ciia Tong Cong ty hay met so doi tic cu the dm Tong Cong ty. Phan doanh thu Wang Ong voi so diem tich lily ma khach bang du kien lay thugng dugc xac dinh theo gia tri hop ljT va ghi nhan la doanh thu chua dux hien. Doanh thu chua dive hien dugc ghi nhan la doanli thu trong nam neu khach hang lay thugng hoac diem timing tich lily het han.
(o) Von ca phAn
CO phiEtt phzo thong
Co phiSu phe thong dugc ghi nhan theo menh gia. Chi phi Oat sinh lien quan trtrc ti le') den viec phat hanh co phieu, bit• di anh huong thus, dugc ghi giam vao thing du von co phan.
(p) Thue
ThuS thu nhap doanh nghiep tinh tren lgi nhuan hoac 16 hop nhat cua nam bao cao bao gem thuS thu nhap hien hanh va thus thu nhap hoan lai. Thue thu nhap doanh nghiep &roc ghi 'than trong bao cao ket qua hog Ong kinh doanh hop nhat ngoai trir truong hap c6 cac khoan thus thu nhap lien quan den cac khoan muc dugc ghi nhan vao met tai khoan thuec von chn,soThilu, thi khi do cac khoan tittle thu nhap nay cling dugc ghi nhan vao tai khoan tuang thuec von chit so' hiru.
ThuS thu nhap hien hanh la khoan thus du kiSn phai nep dua tren thu nhap chiu thug trong nam, sir dung cac mire thus suit c6 hieu hie tai ngay ket thiic kS7 ke toan, va cac khoan dieu chinh thue phai nep lien quan den nhung nam truck.
ThuS thu nhap hoan lai dugc tinh cho cac chenh lech tam th6i gitia gia tri ghi se cho muc dich bao cao tai chinh va gia tri sir dung cho muc dich tinh thus cua cac khoan muc tai san va ng phai tra. Gia tri cua tittle thu nhap hoan lai dugc ghi nhan dua tren cach thdc du kien thu hoi hoac thanh toan gia tri ghi so cua cac khoan muc tai san va no' phai tra sir dung cac mac thus suet c6 hieu ltrc hoac co ban co hieu bye tai ngay ket tit& kS/ ke toan.
Tai san thus thu nhap hoan lai chi dugc ghi nhan trong pham vi chic chin c6 du Igi nhuan tinh thuS trong tuong lai de tai san tittle thu nhap nay c6 the sir dung dugc. Tai san thus thu nhap hoan lai dugc ghi giam trong pham vi khong con chic chin la cac Igi ich ve thus lien quan nay se sir dung dugc.
Mau B 09 — (Ban hanh theo ThOng to so 202/2014/7T-BTC
ngay 22/12/2014 cila BO Tai chinh)
i&Pc1
~~
s
Iii
24
T6ng COng ty Hang khOng Viet Nam - CTCP Thuyet minh bao ea() tai chinh hyp nhat cho Ham ket thuc ngay 31 thang 12 nam 2016 (tiep theo)
Mau B 09 — DN/IIN (Ban hanh theo Thong ilC so 202/2014/TT-BTC
ngay 22/12/2014 caa Bo Tai chinh)
(q)
Doanh thu va thu nh4p khac
Doanh thu van chulen
Cac khoan thu ban chdng tir van chuyen (bao gem ye va cac chimg tir van chuyen khac) duoc ghi nhan IA khoan phai tra ngugi ban tren bang can dOi ke toan hop nhat. Gia tri khoan phai tra ngtroi ban nay dugc ket chuyen vao doanh thu phan anh tren bao cao ket qua hog deng kinh doanh hop nhat khi dich vu van chuyen duoc thgc hien.
(ii) Doanh thu cung cap dich vu
Doanh thu cung Cap dich vu dugc hoan thanh trong th6i gian rigan duct ghi nhan trong bao cao ket qua hoat deng kinh doanh hgp nhat khi dich vu duet th9c hien. Doanh thu khong dirge ghi nhan neu nhu c6 nhirng yeu to khong chat chan trong yeu lien quan tai kha nang thu hei cac khoan phai thu.
(iii) Doanh thu ban hang
Doanh thu ban hang dugc ghi nhan trong bao cau.ket qua hog deng kinh doanh hop nhat khi phan 16n r6i ro va lgi ich gan lien v6i quyen so. him san pham hoac hang boa dugc chuyen giao cho ngu6i mua. Doanh thu khong duct ghi nhan neu nhu' co nhirng yeu to khong chac chan trong yeu lien quan t6i kha nang thu hoi cac khoanphaisthu hoac lien quan kha nang hang ban bi tra lai. Doanh thu ban hang duet ghi nhan theo , thuan sau khi da trir di so chiet khau giam gia ghi tren hoa don ban hang.
Doanh thu cho thue
Doanh thu cho thue tai san dugc ghi nhan trong bao ca.() ket qua hog deng kinh doanh hop nhk theo phuong phap throng thang (Iva vao thei han dm hop (long thue. Cac khoan boa hong cho thue duct ghi nhan nhu la met be phan hop thanh dm tong doanh thu cho thue.
(v) Thu nhi)p tir ti'dn Iai
Thu nhap to tien 151 dirge ghi nhan theo ty le tuong 9ng vOi th6i gian d9a tren s6 du gee va lai suat dp dung.
(vi) Thu Wilk tir co ft:cc
Thu nhap tir co tirc dugc ghi nhan khi quyen nhan co tirc dugc xac lap. Co tdc,bang co phieu khong duoc ghi nhan la doanh thu boat Ong tai chinh. tirc nhan duet quan den giai doan tru6c khi mua khohn dau tu' hoac truot giai doan c6 phan boa duoc ghi giam vao gia tri ghi so cua khoan dau tu'.
(r) Cac khoin thanh toan thue host dong
Cac khoan thanh toan thue boat Ong dugc ghi nhan trong bao cao ketqua boat deng kinh doanh hop nhat theo phuong phap duong thang dtra vao thoi han cua hop (long thue. Cac khoan hoa bong di thue duct ghi nhan trong bao cao ket qua boat deng kinh doanh hop nhat nhu' la met be phan hop thanh dm tong chi phi thue.
25
Tiing Cong ty Hang killing Viet Nam - CTCP Thuyet minh bao cao tai chinh licep nhAt cho nam ket tithe ngay 31 thing 12 dam 2016 (tiep theo)
MAtt B 09 — DN/fIN (Ban hinh theo Thong to so 202/2014/TT-BTC
ngay 22/12/2014 czia Bo Ten chinh)
(s) Chi phi di vay
Chi phi di vay dupe ghi nhan la chi phi trong nam khi chi phi nay phat sinh, ngoai trU. twang hop chi phi di vay lien quail den cac khoan vay cho mac dich hinh thanh tai san du dieu kien von Ma chi phi di vay thi khi do chi phi di vay se dirge von Ma va duac ghi vao nguyen gia cac tai san nay.
(t) Lai tren co phieu
TOng Cong ty trinh bay lai co ban tren co phieu (EPS) cho cac co phieu phO thong. Lai co ban tren CO phial &roc tinh bang each lay lai hoc lo thuec ve c8 (long pho thong el:1'a Tong Cong ty (sau khi dd. -nil. di khoan phan bo vao quy khen thuemg, phfic lai cho kSi ke toan bao cao) chia cho so hrong co phieu pho thong binh quan gia quyen luu hinh trong ky. Tong COng ty khong c6 cac co phieu pho thong tiem nang c6 tic deng suy giam, do do khong trinh bay lai suy giam teen co phieu.
(u) Bao cao 130 ph4n
Met be phan la met hop phan co the xac dinh rieng biet cua Tong Cong ty va cac ding ty con tham gia vao viec cung cap cac san pham hodc dich vu lien quan (be phan chia theo hog deng kinh doanh), hoc cung cap san pham hodc dich vu trong met mOi twang kinh to cu the (be phan chic theo viing dia mOi be phan nay chiu rai ro va thu duac lai ich khac biet cac be phan khac. Ban Giam d8c Tong Cong ty cho rang Tong Cong ty va cac ding ty con hog deng din yeu trong met linh vtic kinh doanh duy nhat la hang khOng va cac bog (King phi tra.
Be phan chia theo viing dia ly cUa TOng Cong ty va cac cong ty con dirge xac dinh can cll. vao quec gia phat sinh doanh thu. Cho nam ket that ngay 31 thing 12 nam 2016, Ban Giam d8c Tong Cong ty xac dinh Viet Nam IA quoc gia duy nhat co phat sinh doanh thu Wen 10% tong doanh thu, va do do IA met be phan can diroc bao can. Tai san, cac chi phi va phai tra lien quan khong dugc,phan bo do ddc hoat dOng nganh hang khong dm Tong Cong ty va cac ding ty con IA tai san hau het duct (tang k)i va quan ly tai Viet Nam nbung hog dOng khdp cac throng bay tren toan the giO.i.
(v) Cac ben lien quan
Cac ben &roc coi IA ben lien quan dm Tong COng ty va cac ding ty con neu met ben có khi Wang, tru.c,tiep hoc gian tiep, kiem scat ben kia hoc gay anh huo'ng dang ke tai ben kia trong viec ra cac quyet dinh tai chinh va hoat Ong, hoc khi Jong Cong ty hoc cac cong ty con va ben kia ding chiu su kiem scat chung hoc anh htrang dang ke chung. Cac ben lien quan có the la cac ding ty hoc cac ca nhan, bao gom ca cac thank vien gia dinh than can cila cac ca nhan duct coi la lien quan.
4. Tien va cac khoan twang throng tien 31/12/2016
VND 1/1/2016
VND
Tien mat 22.329.003.278 25.610.107.166 Tien gdi ngan hang 1.633.241.520.321 1.532.351.245.168 Tien dang chuyen 112.139.057.850 112.482.344.085 Cac khoan tirang dirang tien 997.175.777.927 2.903.379.540.000
2.764.885.359.376 4.573.823.236.419
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Tang Cong ty Hang khong V* Nam - CTCP Thuyet minh bao cao tai chinh h9p nhat cho Ham ket tittle ngay 31 thang 12 nam 2016 (tiep theo)
Mau B 09 — DN/I-IN (Ban hanh theo Thong to so 202/2014/TT-BTC
ngay 22/12/2014 cilia BO Tai chinh)
(c) Bien dOng cua d'au ttr gop von vat) cling ty lien ket
Tir 1/1/2016 den 31/12/2016
VND
SC; du d'au Warn 1.580.149.049.570
Phan lai trong ding ty lien ket Oat sinh trong nam 74.777.582.856 Chenh Lech do quy doi tien to cac boat dOng o• nuo•c ngoai (Thuyet minh 24) 13.666.857.421 Co tirc duo•c chia (94.237.440.000) Bien Ong khac 4.771.588.186
S6 du• cu6i nam 1.579.127.638.033
6. Phai thu ciia khach hang
(a) Chi tiet phai thu cna khach hang
Phai thu tur cac dai i ban san pham van chuyen
31/12/2016 VND
1/1/2016 VND
hanh khach 1.636.994.471.683 1.465.080.265.838 Phai thu tix cac hang hang khong khac 681.938.384.919 828.594.369.533 Phai thu cu.& van chuyen hang heia 307.172.911.678 228.084.448.938 Phai thu cho thue may bay 29.891.132.949 236.915.224.656 Phai thu ngan ban khac 788.986.285.088 374.372.604.516
3.444.983.186.317 3.133.046.913.481
(b) Phai thu cua khach hang phan loaf theo kjTh4n thanh Oar'
31/12/2016 VND
1/1/2016 VND
Ngan han 3.443.588.578.754 3.131.652.305.918
Dai han 1.394.607.563 1.394.607.563
3.444.983.186.317 3.133.046.913.481
29
Tting Cong ty Hang khOng Viet Nam - CTCP Thuyet minh bao cao tai chinh nhat cho nam ket (hue ngay 31 thing 12 nam 2016 (tiep theo)
Mau B 09 — DN/FIN (Ban hanh theo Thong to so 202/2014/TT-BTC
;Tay 22/12/2014 c/ia Bo Tai chinh)
(c)
Phai thu caa khach hang la ben lien quan
31/12/2016
1/1/2016 VND
VND
Cling ty lien at Hang hang khong Cambodia Angkor Air
82.120.929.200 91.739.221.784
Khoan phai thu thuong mai tu• cac ben lien quan khOng có dam bao, khOng tinh Jai va duoc hoan tra khi co yeu cAu.
7. Tra trt.ro•c cho ngithi ban
(a) Tra trinfrc cho nguiri ban ngan 114n
31/12/2016
1/1/2016 VND
VND
Tra tru'o•c tien mua may bay Tra truo•c chi phi sira chu•a can vo•i Quj, dai to Tra truo•c tien time may bay Tra truo•c khac
8.609.061.295.391
1.799.799.981.195 445.604.170.216 282.228.844.578
5.826.952.670.840
1.396.724.789.857 360.479.615.107 328.054.383 .270
11.136.694.291.380 7.912.211.459.074
(b) Tra tru•6'c cho nguiyi ban dai h4n
31/12/2016
1/1/2016 VND
VND
Tra tank tien mua may bay 2.435.873.162.405 4.706.455.189.310
30
TOng Cling ty Hang khong Vi't Nam - CTCP Thuyet minh bao cao tai chinh luyp nhat cho nam ket thfic ngay 31 thang 12 nam 2016 (tie") theo)
Mau B 09 — DN/HN (Ban hanh theo Thong tat• so 202/2014/TT-BTC
ngay 22/12/2014 clia BO Ted chinh)
8. Phai thu khac
(a) Phai thu ngAn 11.4n khac
31/12/2016 VND
1/1/2016 VND
Phai thu lai tin giri ngan Ilan 12.032.467.104 5.306.634.418 Tam Ung 25.372.629.102 19.440.981.394 KS, cupc, 147 quy ngan ban 62.103.038.715 16.173.485.256 Bat coc thug may bay ngan han (*) 171.997.542.750 - Tam nOp thug nhap khau, thug gia tri gia tang 639.465.339.888 883.343.051.712 Phai thu khac ' 214.429.078.963 278.015.406.635
1.125.400.096.522 1.202.279.559.415
(*) Dat coc time may bay ngan han la khoan tin Ring Cong ty dat coc de thug tau bay va se dupc hoan tra trong vong 12 thang ke ngay bao cao.
(b) Phai thu dai han khac
31/12/2016 VND
1/1/2016 VND
Dat coc thug may bay, dOng co may bay 2.301.948.875.337 2.160.029.284.437 Dat coc, 14 cupc, ky quy dai han khac 88.402.144.357 158.798.945.547 Phai thu dai han khac 6.166.684.499 10.308.617.193
2.396.517.704.193 2.329.136.847.177
(c) Phai thu khac tir ben lien quan
31/12/2016 1/1/2016 VND VND
Cong ty lien k'jt Cong ty CO phan Cho thug May bay Viet Nam (*) 431.876.460.454 426.469.704.854
(*) Phai thu khac tu• Cong ty Co phan Cho thug May bay Viet Nam the hign tin dat coc thug' may bay dm Tong Cong ty.
Khoan phai thu khac cac ben lien quan khong có dam bao, khong tinh lai va dugc hoan tra khi có yeu
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10. Hang ton kho
Hang mua clang di
31/12/2016 Gia gtic Der phong
VND VND
1/1/2016 Gia goc Du phong
VND VND
tren &rang 42.588.489.890 27.296.572.599 Nguyen vat lieu 969.722.603.034 (108.867.275.234) 811.602.786.191 (73.169.698.588)
Cong cu va dung cu 199.589.141.023 179.668.758.908
Chi phi san xuat kinh doanh do dang 5.884.370.413 5.850.649.354
Hang Ma (*) 1.585.740.421.598 758.085.116.575 (19.478.395)
Hang hoa kho bac) thue 12.645.537.475 17.661.680.170
Hang giri di ban 4.877.276.287
2.821.047.839.720 (108.867.275.234) 1.800.165.563.797 (73.189.176.983)
(*) Hang boa ton kho chu yeti la xang clAu Jet Al tai Cong ty TNHH MTV Nhien lieu Hang khong Viet Nam, mot cong ty con dm Tong Cong ty.
Trong hang ton kho tai ngay 31 thang 12 nam 2016 eó 148.978 trieu VND hang ton kho loi theyi, chum luan chuyen kho tieu thu duct (1/1/2016: 84.773 trieu VND).
Mau B 09 — DN/IIN (Ban hank theo ThOng tu. so 202/2014/TT-BTC
ngay 22/12/2014 czia Bo Tai chinh)
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Tong Cong ty Hang khong V* Nam - CTCP Thuyk minh bao cao tai chinh h9To nhAt cho dam ket fink ngay 31 thang 12 nam 2016 (tiep theo)
Mau B 09 — DN/HN (Ban hanh theo Thong tu. so 202/2014/TT-BTC
ngay 22/12/2014 cl'ia BO Tai chinh)
12. TM san co dinh huv hinh thug tai chinh
May bay va Ong co may bay
VND
May moe, thitt bi van phOng
VND Tiing Ong
VND
(
Nguyen gia
SO du' dau nam 55.222.542.538.504 450.000.000 55.222.992.538.504 Tang trong nam 3.360.415.787.641 - 3.360.415.787.641 Dieu chinh nguyen gia may bay 97.734.711.697 97.734.711.697 Chuyen sang tai san co dinh hirw hinh (5.276.693.298.298) - (5.276.693.298.298)
SO du cuoi nam 53.403.999.739.544 450.000.000 53.404.449.739.544
Gia tri hao mon lay Ike
So du' dau nam 13.891.348.352.344 43.750.002 13.891.392.102.346 Khali hao trong nam 3.284.966.017.049 147.983.862 3.285.114.000.911 Chuyen sang tai san co dinh him hinh (3.847.001.806.231) (3.847.001.806.231)
S6 du cuoi nam 13.329.312.563.162 191.733.864 13.329.504.297.026
Gia -hi con Iai
S6 du. dau nam 41.331.194.186.160 406.249.998 41.331.600.436.158 A
So du cuoi nam 40.074.687.176.382 258.266.136 40.074.945.442.518
Tling COng ty va cac ding ty con dang thug tai chinh 42 may bay bao gOm cac 19ai may bay A321, B777, B787 va ATR72-500. Den cuoi giai doan thug dm tang hvp dOng thug, Tong Cong ty va cac cong ty con có quy& Itra ch9n mua lai nhcmg thiet bi nay theo dieu,kien trong hop &ig. ThiOt bi thug duvc dimg a dam bao cho nghia vu thanh toan tiesn thug (Thuyet minh so 22(d)).
36
T6'ng Cling ty Hang khong Viet Nam - CTCP Thuyet minh bao cao tai chinh hcrp nhat cho nam ket thac ngay 31 thang 12 nam 2016 (tiep theo)
13. Tai san co dinh vo hinh
Nguyen gia
Quyen sir dung dfit .
VND
Phan mem may vi tinh
VND
Tai san c6 dinh vo hinh khac Tong cong
VND VND
S6 du au nam 126.133.196.031 427.247.698.725 1.206.868.767 554.587.763.523 Tang trong nam - 28.819.313.140 - 28.819.313.140 Phan Ioai lai tit tai san c6 dinh huu hinh 268.000.000 268.000.000 Thanh 1y, nhugng ban (102.888.017) (102.888.017) Phan Ioai lai (25.200.000.000) 25.200.000.000 Bien &Ong khac 1.228.084.000 1.228.084.000
S6 du cu6i tram 100.933.196.031 457.460.207.848 26.406.868.767 584.800.272.646
Gia tri hao mon lily 1(''
S6 du dau nam 31.533.054.839 346.981.681.258 1.206.868.767 379.721.604.864 Khau hao trong nam 97.683.900 51.631.067.415 - 51.728.751.315 Phan loai lai tit tai san c6 dinh him hinh 268.000.000 - 268.000.000 Thanh 1y, nhugng ban (72.749.127) (72.749.127) -=.1. Bien dOng kirk 218.326.042 - 218.326.042 'o
1;
S6 du' cu6i nam 31.630.738.739 399.026.325.588 1.206.868.767 431.863.933.094
Gia tri con lai
So du d'au nam 94.600.141.192 80.266.017.467 - 174.866.158.659 S6 du cu6i nam 69.302.457.292 58.433.882.260 25.200.000.000 152.936.339.552
Trong tai san c6 dinh vo hinh tai ngay 31 than 12 nam 2016 c6 cac tai san yeti nguyen gia 344.791 trieu VND da khAu hao het nhung van dang dugc sir dung (1/1/2016: 116.654 trieu VND).
Tai ngay 31 thang 12 nam 2016 cac tai san c6 dinh vo hinh co gia tri con lai la 25.200 trieu VND (1/1/2016: 25.200 trieu VND) dugc the chAp tai ngan hang a darn bao cho cac khoan vay cna T6ng Cong ty va cac ding ty con.
Mau B 09 — DN/HN (Ban hank theo Thong tu• so 202/2014/TT-BTC
ngay 22/12/2014 cza BO Tai ehinh)
37
T6'ng Ging ty Hang khong Vqt Nam - CTCP Thuyet minh bao cao tai chinh hop nha't cho nam ket thilc ngay 31 thang 12 nam 2016 (tiep theo)
14. Xay dung co' ban do. dang
Cac cong trinh xay dung co ban do dang Ion nhu sau:
31/12/2016 VND
1/1/2016 VND
Du an 10 A35014 nam 2007 171.315.035.746 176.376.409.365 Du an "Ca so• the bien an HK Noi Bar 23.371.506.654 3.428.026.499 Du an 8 B787-914 nam 2008 19.156.657.493 69.680.130.263 Du an nha dieu hanh kb6i khai thic phia Nam 868.079.945 135.625.980.602
Du an Retrofit 6 A321 82.371.394.550 Du an Hangar A75 8.184.265.234, Cac du an khac 47.508.890.841 73.777.265.785
262.220.170.679 549.443.472.298
Trong nam, chi phi vay duoc yen boa vao chi phi xay dung ca ban der clang tuong duang 188.274 trieu VND (Tu. 1/4/2015 den 31/12/2015: 50.541 trieu VND).
15. Chi phi tra tru*c
(a) Chi phi tra trirov nga'n 114n
31/12/2016 VND
1/1/2016 VND
Hoa bong thu ban chung tir van chuyen (*) 78.721.654.334 87.678.036.439
Chi phi ban hiem 1.401.158.070 520.599.033 Chi phi thue may bay va dOng ca may bay 37.204.377.466 37.276.409.040 Chi phi tra trtrac ngan ban khac 67.038.502.877 64.879.752.239
184.365.692.747 190.354.796.751
(*) Day la khoan boa b6ng cua cac chirng ttr van chuyen cid ban nhung dich vu van chuyen chiug dugc thuc hien. Khoan tra truck nay se dugc teach toan vao chi phi khi dich vu van chuyen &roc thuc hien hoac khi cac el-11111g tn• van chuyen da bet ban.
Mau B 09 — DN/IIN (Ban hanh theo Thong to so 202/2014/TT-BTC
ngay 22/12/2014 czia BO Tai chinh)
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Tiing Cong ty Hang khOng Viet Nam - CTCP Thuyet minh boo coo tai chinh hog' nhat cho dam ket fink ngay 31 thong 12 nom 2016 (tiep theo)
16. Tai sin thue thu nh4p hoan 14i Ira thue thu nh4p hart 14i phai tra
Tai san thue thu nhap hoan lai:
Thu suat
31/12/2016 VND
1/1/2016 VND
Tai san co dinh 20% 889.621.365 1.391.244.216 Cac khoan khac 20% 1.265.223.685 2.878.477.804
T6ng tai san thue thu nhap hoan lai 2.154.845.050 4.269.722.020
Thue thu nhap hoan tai phai tra: Dt.x pheng 20% (159.632.441.462) (7.082.476.021) Cac khoan khac 20% (10.894.205)
TOng thue thu nhap hoan lai phai tra (159.643.335.667) (7.082.476.021)
(157.488.490.617) (2.812.754.001)
Phan loai tren bang can d6i ke toan Tai san dai han khac 2.154.845.050 4.269.722.020 Ng phai tra dai han (159.643.335.667) (7.082.476.021)
Thue thu nhap hoan lai phai tra thuAn (157.488.490.617) (2.812.754.001)
Mau B 09 — DN/HN (Ban hanh theo Thong to so 202/2014/TT-BTC
ngoy 22/12/2014 cfia Bo Tai chinh)
40
TOng Cling ty Hang khong Viet Nam - CTCP Thuyet minh bao cat) tai chinh hyp nha‘t cho dam ket thitc ngay 31 thang 12 dam 2016
(tiep theo)
17. Phai tra ngtroi ban
(a) Chi tiet phai tra ngtreei ban
Phai tra thu ban chaug tir van chuyen hanh khach,
Gia gOc va so có kha Hang tra ng 31/12/2016 1/1/2016
VND VND
hanh 1y, MCO (i) Phai tra thu ban thug tren gia ye (ii)
6.864.334.304.344 1.088.520.056.621
6.149.520.821.459 931.659.567.475
Phai tra nguei ban va phai tra Interlines 4.019.980.205.073 2.051.278.764.272
Phai tra thu ban Id& 18.067.603.935 26.567.047.184
Phai tra thu ban chirng tir van chuyen hang hoa 18.674.744.501 8.992.883.099
12.009.576.914.474 9.168.019.083.489
(1)
(ii)
Phai tra thu ban chi ng tir van chuyen hanh khach,,hanhl, MCO phan anh gia. tri khach hang da mua dich nhung chua sir dung tinh den thOi diem ket thac kSIke toan.
Phai tra thu ban thug tren gia ye phan anh gia tri cac khoan Tgrig Cong ty va cac cong ty con phai tra ca quan thug hoac nha quail 1S7 san bay, bao gom cac loai thug plat sinh khi ban ye cho hanh khach va cac loai thug se Oat sinh nghia vu phai tra khi thirrc hien dich vu van chuyen.
(b) Phai tra ngtrei ban la cac ben lien quan
Gia gtic va so có kha Wang tra nry 31/12/2016 1/1/2016
VND VND
Cong ty lien ket Cong ty CO phan Xuat nhap khau Hang khong (Airimex) 33.114.952.734 44.039.850.694
Khoan phai tra thuong mai d6i cac ben lien quan kliOng &lac dam bao, khong chiu lai va phai tra
khi có yeti cau.
Mau B 09 — DN/IIN (Ban hanh theo Thong to so 202/2014/7T-BTC
ngay 22/12/2014 efia Bo Tai chinh)
i dy
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TOng Cong ty Hang khong V* Nam - CTCP Thuytt minh bao cao tai chinh hop nhat cho nam ket thiie ngay 31 thing 12 nam 2016 (titp theo)
Tix thang 8 nam 2012 den thang 2 nam 2013, IPA da thanh toan it* phan khoan ng thug nay la 63.522.344.280 VND, day la khoan tien ng thug lien quan toi giai doan sau khi Qantas Asia Investment Company (Singapore) Pte., Ltd, dau to vao JPA (sau ngay 31 thang 7 nam 2007).
Theo Cong van s6 3106/TCT-QLN do T6ng cue Thug ban hanh ngay 29 thang 8 nam 2012, JPA dugc phep hoan thanh town khoan phat thug cho den khi c6 cac InrOng dan khac. Ngay 4 thang 2 nam 2013, B6 Tai chinh gni Ctic thug Thanh ph6 H6 Chi Minh cong van so 1894/BTC-TCT. Theo dO, B6 Tai chinh dg nghi Cite thug thanh pho I-16 Chi Minh tam dirng viec ctrOng chg d6i voi khoan ng thug 127,8 ty VND truck ngdy 31 thang 7 nam 2007 cna JPA cho den khi c6 twang cran moi.
Tai ngay 31 thang 12 nam 2016 va 31 thang 12 nam 2015, cac khoan ng thug va phat thug con lai lan tacit la 127,8 ty VND va 117 ty VND chtra dugc ghi nhan tren bao cao tai chinh hop nhat.
19. Chi phi phal tra ngAn han
31/12/2016 VND
1/1/2016 VND
Chi phi phtic vu chuygn bay 947.813.559.129 825.521.462.165 Chi phi nhien lieu 794.857.651.428 294.790.544.548 Chi phi thug, sira chfra may bay 54.371.246.167 572.336.614.538 Chi phi lai vay 247.706.341.926 222.057.148.968 Cac khoan trich truck khac 425.322.755.061 631.980.161.125
2.470.071.553.711 2.546.685.931.344 14
Mau B 09 — DNPHN (Ban hthzh theo Thong to so 202/2014/TT-BTC
ngay 22/12/2014 ciia BO Tai chinh) a
Chi phi phai tra cac ben lien quan:
Cling ty lien kb Hang Hang khong Cambodia Angkor Air
31/12/2016 VND
1/1/2016 VND
33.465.759.940
20. Doanh thu chira thuc hien ngAn han
Doanh thu nhan truck Doanh thu tir chuong trinh khach hang thuirng xuYen
31/12/2016 VND
3.480.166.553 558.827.531.007
1/1/2016 VND
5.740.256.916
562.307.697.560
5.740.256.916
43
Tiing Cong ty Hang khong Vqt Nam - CTCP Thuytt minh bao cao tai chinh luyp nhAt cho nam ktt dude ngay 31 thang 12 nam 2016 (tiep theo)
21. Phai tra khac
(a) Phil tra ngin han khac
Chi phi bao duong tau bay (*)
31/12/2016 VND
523.939.573.606
1/1/2016 VND
Phai tra. Op ding, vat tu• (**) 78.981.016.341 101.342.332.653 Nhan kY quy, kY cuvc ngan han 16.041.450.409 14.718.829.421 Co t(rc, loi nhuan phai tra 20.167.223.524 14.026.401.672 Cac khoan phai tra, phai nOp khac 279.698.276.876 226.811.210.220
918.827.540.756 356.898.773.966
Chi phi bao du.Ong tau bay phan anh quy dai tu ma VOng Cong ty gift cho cac tau bay cho thue, da htt tho•i han thue va da &roc tra lai cho Tong Cong ty de tiep tvc khai thac.
Phai tra php tiing, vat to phan anh gia tri trOc tinh cna cac phv tnng, vat to da nhan trong natn/ky nhung chua có hOa don tuong iing.
(b) Phai tra dai han khac
31/12/2016 VND
1/1/2016 VND
Nhan quy dai tu va dat coc tien thue may bay 411.746.265.177 651.569.610.889 Nhan kY quy, Icy cuvc dai han 154.902.842.000 161.267.319.338 Nhan truot khoan 116 tro tin dung duvc cap theo hop dung vat lieu va sna chita dOng co may bay
311.861.440.231
Cac khoan phai tra, phai nop dai han khac 1.458.677.659
878.510.547.408 814.295.607.886
(c) Phai tra khac cho cac ben lien quan
31/12/2016
1/1/2016 VND
VND
Cong ty lien lcect Hang Hang khong Cambodia Angkor Air 411.746.265.177 498.424.363.254
Khoan phai tra cac ben lien quan la tien dat coc thue may bay va phai hoan tra khi htt thoi han time.
Mau B 09 — DN/I-IN (Ban hanh theo Thong to so 202/2014/IT-BTC
ngly 22/12/2014 clia Bo Tai chinh)
44
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(*) Cac khoan vay cac ngan hang nay throe dam bao bang tai san hinh thanh tir von vay có gia tri con lai la 15.025.479 trieu VND tai ngay 31 thong 12 nam 2016 - (.1/1/2016: 10.558.724 trieu VND) (Thuyet minh 11 va 13). Cac.khoan vay con Jai dtroc ban lanh cua Bo Tai chinh hoc tin chap.
Trong nam, cac khoan vay dai han cua Tong Cong ty va cac cong ty con chiu lai suat nhu sau:
• Cac khoan vay Vang USD: Tir 1% den 3,65% hoc tha nei; • Cac khoan vay bang EUR: Tn. 1% den 3% hoc tha n6i; va ■ Cac khoan vay b5ng VND: Tir 8% toi 10,5% hoc tha
Cac khoin ncr thue tai chinh
31/12/2016 VND
1/1/2016 VND
Ngan hang Citibank 11.914.382.411.578 13.524.965.844.689
Tap doan 11.834.176.637.004 12.766.875.117.703 Ngan hang Credit Agricole 3.724.349.288.555 4.764.873.206.038 Ngan hang JP Morgan Chase 2.465.583.917.081 2.715.469.949.743
Ngan hang HSBC 2.525.551.804.710 3.205.243.269.406
Ngan hang DVB 2.351.181.110.009 Cong ty TNHH Viettel - CHT 232.787.269 343.273.635
34.815.457.956.206 36.977.770.661.214
Cac khoan tien thue toi thieu phai tra cho cac hop d6'ng thue tai chinh khOng the Hy ngang nhu sau:
Ngay 31 tilting 12 min, 2016
Tong khoan thanh toan tien thue tai chinh
VND Tien Jai thue
VND Na g'cic VND
Trong yang mot nam 5.223.462.264.034 647.179.754.300 4.576.282.509.734 Trong yang 2 den 5 nam 17.996.474.388.971 1.627.913.102.574 16.368.561.286.397 Sau 5 nam 14.491.744.589.001 621.130.428.926 13.870.614.160.075
37.711.681.242.006 2.896.223.285.800 34.815.457.956.206
Mau B 09 — DN/HN (Ban hanh theo Thong tu. so 202/2014/TT-BTC
ngay 22/12/2014 czia BO Tai chinh)
48
TOng CEng ty Hang khong Viet Nam - CTCP Thuytt minh bao cao tai chinh hcp nhAt cho nam ktt thtic ngay 31 thang 12 nam 2016 (tiep theo)
Ngay 1 airing 1 nam 2016 T6sng khoan thanh town
tien thug tai chinh VND
Tien Jai thug ' • VND
Ng gOc VND
Trong Ong mat nam 5.267.848.136.069 600.717.680.939 4.667.130.455.130 Trong vOng 2 den 5 nam 18.234.323.699.842 1.427.869.143.485 16.806.454.556.357 Sau 5 nam 15.990.235.809.533 486.050.159.806 15.504.185.649.727
39.492.407.645.444 2.514.636.984.230 36.977.770.661.214
Tai ngay 31 thang 12 nam 2016, no thug tai chinh có gac ngoai to có so du x'Ap xi 1.529 trieu USD (1/1/2016: 1.645 trieu USD).
23. My phong phai tra ngAn 1-14n
31/12/2016
1/1/2016 VND
VND
Dtr phOng phai tra cho Tang Cong ty Xang dau Quan dai (*) 40.339.407.446 40.339.407.446 Du phong phai tra khac 1.361.800.000
41.701.207.446 40.339.407.446
Ngay 16 than 10 nam 2008, Kho Xang au Hang khong Lien Chieu tai Thanh Oa DA N.Ong dm Xi nghiep Xang dau Hang khong Mien Trung (don vi trgc thuac Cong ty TNHH MTV Nhien lieu Hang khong Viet Nam (SKYPEC) — Gong ty con cna Tong Cong ty) bi sat la gay ra thiet hai ve tai san cho SKYPEC va Tang Cong ty Xang dau Quail dal (don vi gni hang tai kho Xang dau Hang khong Lien Chieu).
Can dr vao Ban an so 151/2010/KDTM-ST ngay 6 thang 12 nam 2010 , va Ban an so 05/2014/KDTM-ST ngay 27 thOng 2 nam 2014 dm TOa an Nhan dan Thanh ph6 Ha Nai, SKYPEC da trich lap du' phong phai tra cho Tong Cong ty )(Lig dau Quan dai so tien tu'ong nng vo'i phan hang boa cna Tong Cong ty Yang dau Quail dal gin tai kho Xang dau Hang khong Lien Chien la 40.339.407.446 VND va ghi nhan vao chi phi boat Ong kinh doanh cua kSi 9 than ket that ngay 31 thang 12 nam 2015.
Ban an phut thAm se) 181/2016/KDTM-PT ngay 27 thang 10 nam 2016 ,ctia Tea an Nhan dan cap cao tai HA Nai du'a ra quyet dinh SKYPEC phAi 1)61 thiremg cho Tong Cong ty Xang dau Quan dai theo nhir da neu trong ban ,an so' tham so 05/2014/KDTM-ST ngay 27 thang 2 nam 2014 cna Tea an Nhan dan Thanh phO Ha NOi.
Mau B 09 — DN/I-IN (Ban hew', then Thong ttc so 202/2014/TT-BTC
ngay 22/12/2014 ctia Bo Tai chinh)
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Tong Cling ty Hang khang Vist Nam - CTCP Thuyet minh bao cao tai chinh h9p nhat cho nam ktt fink ngay 31 thang 12 nam 2016 (tiep theo)
Mau B 09 — DN/HN (Ban hanh theo Thong to so 202/2014/TT-BTC
ngay 22/12/2014 ciia BO Tin chinh)
25. V6n co phAn VOn co phan dupe duyet va da pilaf hanh cna TOng Cong ty la:
31/12/2016 SO co phieu VND
Von co phan
SO co phieu 1/1/2016
VND
duvc duy?t 1.227.533.778 12.275.337.780.000 1.119.864.840 11.198.648.400.000
Van co phft.n da phat hanh CO phieu phO thong 1.227.533.778 12.275.337.780.000 1.119.864.840 11.198.648.400.000
. So co "Amu dang luu hanh Co phieu phO thong 1.227.533.778 12.275.337.780.000 1.119.864.840 11.198.648.400.000
CO phieuphO thong c6 menh gia la 10.000 VND. MOi co phieu phO thong Wong Ung voi mot phieu bieu quyet tai cac cuOc hop co dong cua Tong Cong ty., Cac dOng duoc nhan co tat ma Tong Cong ty cong bo vao tang thei diem. Tat ca phieu pho thong deu c6 thd tu uu tien nhu' nhau doi voi tai san con lai dm Tong Cong ty.
Theo 9iay chUng nhan Dang ky Doanh nghiep sira doi ngay 8 thang 7 nam 2016, tong von co phan ciia Tong Cong ty la 12.275.337.780.000 VND.
Bien dOng von dieu le da gop trong nam nhu sau:
Tir 1/1/2016 den 31/12/2016 s6 co phieu VND
Tir 1/4/2015 den 31/12/2015 SO co phieu VND
SO du• dau nam 1.119.864.840 11.198.648.400.000 1.119.864.840 11.198.648.400.000 CO phi6u pilaf hanh trong nam 107.668.938 1.076.689.380.000
SO du. cuOi nam 1.227.533.778 12.275.337.780.000 1.119.864.840 11.198.648.400.000
Tai ngay 31 thang 12 Warn 2016, On co phan da dupe cac co Eng g6p du, chi tit nhu sau:
SO luvng co phAn Ty le (%)
SO von gop tai ngay 31/12/2016
VND
CO 'long Nha nu6c 1.057.638.000 86,16 10.576.380.000.000 Tap doan Hang khong Nhat Ban ANA Holding Inc (ANA) 107.668.938 8,77 1.076.689.380.000 Cac co (long khac 62.226.840 5,07 622.268.400.000
1.227.533.778 100,00 12.275.337.780.000
51
I
TOng Cong ty Hang killing Viet Nam - CTCP Thuyet minh bao cao tai chinh hyp nhfit cho nam ket thtic ngay 31 thang 12 nam 2016 (titp theo)
Mau B 09 — DN/HN (Ban hanh theo Thong tic so 202/2014/TT-BTC
ngay 22/12/2014 cita Bo Tai chinh)
26. Lqi ich co 'long khong kiem soat Tir 1/1/2016 den
31/12/2016 VND
Se du' tai ngay 1 Mang 1 nam 2016 471.746.481.072
Tang von trong nam 306.394.066.000 Lai nhuan thuan trong nam 50.673 .466.935 Phan WO vao quSi khen thuong, phnc (17.512.212.671) Co tire (254.836.408.782) Anh ImOng cfiagiao dich tang ty le so' hint tai cac cong ty con 11.349.863.408 Bien dOng khac (5.775.900.667)
So dir tai ngay 31 Mang 12 dam 2016 562.039.355.295
27. Cac khoin rave ngoai Bang can dOi ke than
(a) Tai san thus ngoai
Cac khoan tien thus phai Ira cho cac ho'p dOng tittle hog dOng nhu' sau:
31/12/2016 VND
1/1/2016 VND
Trong \Tong 1 nam 9.247.340.564.654 6.537.671.505.914 Trong \Tong 2 den 5 nam 31.893.640.532.417 25.172.264.113.917 Sau 5 nam 66.302.311.637.580 58.525.160.234.884
107.443.292.734.651 90.235.095.854.715
Cac tai san tittle hoat &Ong tai ngay 31 thang 12 nam 2016 bao gOm cac may bay va dOng co sau:
■ May bay A350: 6 chiec thus MI6; ■ May bay A330: 8 chiec thus kho; ■ May bay A321: 17 chiec thue khO va 1 chiec flute trot; ■ May bay A320: 12 chiec thus kilo va 3 chiec thus uot ■ May bay ATR72: 5 chiec tittle kilo; i
■ May bay B787: 2 chiec thus kho; -.
■ May bay B777: 2 chiec thus kilo; ■ DOng co tittle dai han: 6 chiec Om GE90056 (B777), P733692 (A330), P735095 (A330),
ESN-V16989 (A321), ESN-V17037 (A321) va ESN-V17365 (A321); ■ DOng co thus ngAn han: 4 chiec Om A350-Trent, A321-V2500, A320-V13184 va A320-
V10123.
52
Tling Cling ty Hang khiing Vi't Nam - CTCP Thuyet minh bao cao tai chinh hop nhat cho nam Wet thfic ngay 31 thing 12 nam 2016
(titp theo) Mau B 09 — DN/HN
(Ban hanh then Thong tu• so 202/2014/TT-BTC ngay 22/12/2014 ctia BO Tai chInh)
(b) Tai san, nguyen vat lieu, hang Ilea nhan gifih(i ben thin. ba hoac nhan gia ding
31/12/2016
1/1/2016 VND
VND
Vat to hang hoa nhan gift 110 ben ba hoac nhan gia ding
39.964.813.715 154.792.819.040
(c) Ngo4ii to cac 100
31/12/2016 Nguyen to Tuo'ng ducrng
VND
1/1/2016 Nguyen to Ttrang du'ong
VND
DO la Uc (AUD) 390.839 6.448.066.606 794.983 13.033.742.350 Do la Canada (CAD) 245.257 4.149.014.022 231.925 3.759.280.105 Do la Wing Kong (KHD) 1.168.285 3.431.252.076 1.646.727 4.775.509.460 Yen Nhat (JPY) 240.677.160 47.172.723.360 236.718.347 44.029.612.542 Won Han Qu(fic (KRW) 2.871.080.857 54.349.560.623 3.992.284.682 75.853.408.958 Ringit Malaysia (MYR) 2.186.188 11.108.019.246 2.379.688 12.452.908.298 Rup Nga (RUB) 14.613.561 5.553.153.146 47.762.714 14.663.153.106 Do la Singapore (SGD) 2.273.137 35.867.829.039 1.626.228 25.839.132.402 Bat Thai Lan (THB) 44.771.529 28.474.692.310 8.730.642 5.439.190.172 DO la Dai Loan (TWD) 5.415.353 3.834.069.924 14.766.153 10.085.282.499 Do la My (USD) 19.508.474 444.110.410.609 14.974.124 336.618.303.460 Peso Philippine (PHP) 2.601.844 1.259.292.646 Nhan dan to Trung Quoc (CNY) 28.270.500 92.670.697.787 18.867.284 65.280.801.325 Kip Lao (LAK) 576.000 1.728.000 294.000 882.000 Bang Anh (GBP) 430.422 12.054.407.494 693.143 23.096.894.718 Euro (EUR) 3.986.386 95.972.243.914 2.573.568 63.204.267.663 Rupiah Indonesia (IDR) 5.193.249.616 8.776.591.851 6.479.821.777 12.959.643.554
853.974.460.007 712.351.305.258
(d) Ng kho doi da xir 1ST
31/12/2016
1/1/2016 VND
VND
No• khO dOi
99.435.847.405
86.642.481.242
53
Tiing COng ty Hang khiing Vist Nam - CTCP Thuyet mink bao cao tai chinh hop nhat cho nam ket thtic ngay 31 thang 12 nam 2016 (tiep theo)
Mau B 09 — DN/RN (Ban hanh theo Thong tic so 202/2014/TT-BTC
ngay 22/12/2014 cfia Bo Tai chinh)
(e)
Cam ket chi tieu von
Thang 11 nam 2007, Tong Cong tyVhcyp deng mua 4 may bay B787-8 voi hang Boeing. Thang 10 Warn 2010, Tong Cong ty da l4 phu luc dieu chinh 4 may bay B787-8 tren thanh 4 may bay B787-9 va mua be sung 4 may bay B787-9. Tong du' toan dm 8 may bay B787-9 la 1.530,5 trieu USD. Tinh den ngay 31 than 12 nam 2016, con 1 may bay ciia hop &lig nay chua duvc Tong Cong ty nhan ye.
Thang 12 nam 2007, Tong Cong ty ky hop deng mua 10 may bay A350-900XWB voi Hang Airbus S.A.S. vo.i tong mirc dautu la 1.806,5 trieu USD. Tinh dgn ngay 31 thang 12 nam 2016, con 8 may bay dm hop dong nay chtra duvc Tong Cong ty nhan ye.
28. Doanh thu han hAng va cung cap dich vu
Tong-doanh thu thg hien tong gia tri hang ban va dich vu da cung cap, khong bao g6in thug gia tri gia tang.
Doanh thu thuAn bao gem:
Tong doanh thu
Tir 1/1/2016 den 31/12/2016
VND
Tir 1/4/2015 den 31/12/2015
VND
• Van tai hang khong (*) 60.051.753.405.177 40.977.872.395.545 • Hoat (Icing phu trg van tai 3.678.887.611.069 3.684.625.815.499 ■ Ban hang 5.851.874.816.721 4.299.389.254.686 • Khac 988.972.489.897 481.416.497.412
70.571.488.322.864 49.443.303.963.142
Tar di cac khoan giam trir doanh thu • Chiet khau thuoug mai 482.514.471.542 297.330.950.150
Doanh thu thuan 70.088.973.851.322 49.145.973.012.992
(*) Doanh thu van tai hanh khach, hanh 13i trong nam bao gem 646 ty VND la (i) gia toan be ye (bao gem ye thong thtrong, MCO, hanh ly va YQ) ban trong V hog dOng tn. ngay 1 thang ,4 nam 2015 den ngay 31 thang 12 nam 2015 da het hp nhung kha.ch hang khOng sir dung tinh den ngay 31 thang 12 nam 2016, va (ii) ye co dieu kien han the ban trong nam hog &ling nhung khong sir dung (giai down 9 thang kgt dine ngay 31/12/2015: 454 t3/ VND).
54
tong Ging ty Hang khOng WO Nam - CTCP Thuyet minh bat) cat) tai chinh hcrp nhAt cho nam het thtic ngay 31 thang 12 nam 2016 (tiep theo)
Mau B 09 — DN/HN (Ban hard, theo Thong to so 202/2014/TT-BTC
ngay 22/12/2014 ciia BO Tai chinh)
29. Doanh thu host 4ng tai chinh
Tir 1/1/2016 citn 31/12/2016
VND
Tir 1/4/2015 (ten 31/12/2015
VND
Lai tien girl ngan hang 134.982.473.755 80.690.297.470 Co tdc, loi nhuan duvc chia 20.662.409.999 9.967.027.333 Lai chenh Lech ty gia hei,dodi 718.754.725.934 933.813.480.589 Lai do chuyen nhuong von gop 22.865.342.896 126.852.638.896 Doanh thu boat dOng tai chinh khac 2.577.883.493 2.925.620.991
899.842.836.077 1.154.249.065.279
30. Chi phi tai chinh
Tir 1/1/2016 den Tir 1/4/2015 den 31/12/2016
VND 31/12/2015
VND
Chi phi lai vay 1.365.427.620.435 882.335.756.350 Chi phi lien quan den hop do' ng vay dai han, vay thue tai chinh 299.970.810.256 150.717.007.250 Lo chenh lech ty gia hoi dodi 1.384.092.339.963 2.636.954.000.459 (Hoan nhap)/Trich lap dg phong dau to tai chinh dai ban (4.787.210.349) 10.199.214.455 Chi phi tai chinh kha.c 4.714.288.431 1.871.792.264
3.049.417.848.736 3.682.077.770.778
55
Tiing Ging ty Hang khong Vist Nam - CTCP Thuyet minh bao cao tai chinh hcrp nhat cho nam ket thnc ngay 31 thang 12 Liam 2016 (tiep theo)
Mau B 09 — DN/RN (Ban hanh theo Thong to so 202/2014/TT-BTC
ngay 22/12/2014 ctia Bo Tai chinh)
31. Chi phi ban hang
Tir 1/1/2016 den 31/12/2016
VND
Tir 1/4/2015 den 31/12/2015
VND
Chi phi nhan cong 704.660.358.177 471.736.955.677 Chi phi hoa hong 635.756.618.366 470.233.326.603 Chi phi dat ye gift ch6 1.460.945.604.393 951.947.273.072 Chi phi ban hang khac 1.654.891.412.543 1.159.657.913.794
4.456.253.993.479 3.053.575.469.146
32. Chi phi quail. 13'7 doanh nghib
Tir 1/1/2016 den
Tir 1/4/2015 den 31/12/2016
VND 31/12/2015
VND
Chi phi nhan cong 974.074.910.140 548.589.846.666 Chi phi thue 412.550.988.695 386.085.012.303 Chi phi quail ly doanh nghiep khac 858.152.797.277 558.207.035.278
2.244.778.696.112 1.492.881.894.247
33. Thu nh4p khac
Tir 1/1/2016 den 31/12/2016
VND
Tir 1/4/2015 den 31/12/2015
VND
Lai do thanh l tai san co dish 294.335.618.797 119.218.023.962 Thu nh'ap nhuvng ban quyen mua may bay 77.444.505.707 Thu phat hop thing 60.937.677.058 24.490.109.842 Thu tir bOi thtrang bao hiem 37.633.863.247 Nhan tir han mire 116 tro. hop dong mua may bay va dOng co 745.303.698.752 Cac khoan khac 108.024.434.105 307.944.160.463
578.376.098.914 1.196.955.993.019
56
TO'ng Cling ty Hang khong Vi't Nam - CTCP Thuyet minh bao cao tai chinh him nhat cho nam ket thuc ngay 31 thang 12 nam 2016 (tiep theo)
Mau B 09 — DNAIN (Ban hanh theo Thong tic so 202/2014/TT-BTC
ngay 22/12/2014 cfla Bo TO! chinh)
34. Chi phi san xuAt ya kinh doanh theo yeu to
Tir 1/1/2016 den 31/12/2016
VND
Tir 1/4/2015 den 31/12/2015
VND
Chi phi nguyen vat lieu 16.673.517.508.063 14.480.554.794.158 Chi phi nhan ding 8.283.381.263.333 5.427.398.085.202 Chi phi khAu hao 5.218.292.501.411 3.246.498.812.628 Chi phi Bich vu mua ngoai 34.281.381.017.948 24.113.048.561.252 Trong - Chi phi tha char:116v d Ong ca may bay 2.970.642.565.645 1.996.471.794.362 - Chi phi situ chit' thwang xuyen tiling ca may bay 2.315.158.152.206 1.851.769.771:314 - Chi phi thue may bay 11.234.235.427.944 7.498.910.108.123 - Chi phi cli:ch vu niva ngoai khcic 17.761.344.872.153 12.765.896.887.453 Chi phi khac 1.507.558.561.681 968.338.942.919
35. Thue thu nh4p
(a) Ghi nh4n trong bao cao ket qua hog kinh doanh hyp nhAt
Tir 1/1/2016 den 31/12/2016
VND
Chi phi thue hien hanh
Tir 1/4/2015 den 31/12/2015
VND
Nam hien hanh 339.334.308.784 249.723.245.600 Du phong thi6u trong nhung nam 1.334.705.319 451.727.042
•
340.669.014.103 250.174.972.642
Chi phi/(19i ich) thue thu nh4p hoan tai Phat sinh va hoan nhap cac chenh lech tarn thei 153.047.331.002 (4.411.748.113) Anh huong cua thay d6i trong thue suk (486.471.339) Ghi giam/(hoan nhap) tai san thue thu nhap hoan lai 2.114.876.970 (681.977.764)
•
154.675.736.633 (5.093.725.877)
Chi phi thue thu nhap 495.344.750.736 245.081.246.765
57
T6ng Cong ty Hang khOng Vi4 Nam - CTCP Thuyet mink bao cao tai chinh hop nhat cho dam ket fink ngay 31 thang 12 nam 2016 (tiep theo)
Matt B 09 — DN/IIN (Ban hanh theo Thong tu• so 202/2014/TT-BTC
'Tay 22/12/2014 cita BO Tat chinh)
(b) D6i chieu thug suAt thkrc to
Tir 1/1/2016 den 31/12/2016
VND
Tir 1/4/2015 den 31/12/2015
VND
Loi nhu4n ke toan trtrov thug 2.600.581.845.433 725.503.064.389
Dieu chinh cho thu nhlap chin thug Chenh tech ty gia nam tru•dc time hien trong nam 500.418.172.358 117.562.850.047 Chi phi khong &roc khauir 39.489.956.975 57.684.163.352
thug Thu nhap khong chiu thue (22.296.136.174) (7.117.075.468) Chenh Lech ty gia riam nay chua thkrc hien (219.576.191.386) (499.347.116.660) Thu nhap tir hop ding hop tac kinh doanh, (38.541.349.638) (21.890.470.818) Thu nhap tir dau vao cac cong ty ket (74.777.582.856) (60.817.209.667) Anh ciia hitt town hop nhat (776.895.004.123) 28.170.559.799 Dieu chinh khac (153.173.515) Le tinh thug duot sir dung trong nam (1.250.179.226.246) Co tinh thug chu'a duvc su dung trong nam 900.016.528.384 773.466.426.026
Thu nh4p chin thug 1.658.087.839.212 1.113.215.191.000
Thug suAt 20% 22%
Thud thu nhap doanh nghiep hien hanh 331.617.567.842 244.907.342.020 Bien ding tai san thug thu nhap hoan Jai va the thu nhap 'loan lai phai tra trong nam 154.675.736.633 (5.093.725.877) Chi phi thug hop ding hop tac kinh doanh 7.716.740.942 4.815.903.580
phOng thieu cua cac nam truVc 1.334.705.319 451.727.042
495.344.750.736 245.081.246.765
(c)
Thug suAt ap dung
Theo cac didu khoan trong Luat thug thu nhap, Tong Cong ty va cac cong ty con co nghia vu nip cho Nha ntrot thug thu nhap bang 20% tren nhuan tinh thug cho nam 2016 (nam 2015: 22%). tit
58
T4ng Cong ty Hang killing Viet Nam - CTCP Thuyet minh bac) cao tai chinh hqp nhAt cho nam ket thin ngay 31 thang 12 nam 2016 (tiep theo)
MAti B 09 -DN/IIN (Ban hanh theo Thong to so 202/2014/TT-BTC
ngay 22/12/2014 cua BO Tai chinh)
36. Lai co' ban tren co phieu
Viec tinh Wan lai co ban tren co phieu cho nam tai chinh ket thuc ngay 31 thang 12 nam 2016 &roc dua tren so 19i nhuan thuOc ve co &Ong phO' thong 'dm INS‘ng Cong ty-sau khi tar di so kien phan 1)6' vao quy khen thuong va ph& Igi cho kY ke toan bao cao va so luong co phie'u pho thong binh quan gia quyen, chi tiet nhu sau:
(i)
Loi nhuiln thuiln Mu& vd co Sing pho thong
Tir 1/1/2016 den Tir 1/4/2015 den 31/12/2016
31/12/2015 VND
VND
Lgi nhuan than trong nam/kY
2.054.563.627.762
306.316.559.618 Phan bo vao quy khen thuong, pink 1gi (*)
(80.257.184.944)
(67.774.793.634)
Lgi nhuan than thuOc ve co (long phO' thong
1.974.306.442.818
238.541.765.984
(*) T6ng Cong ty va cac cong ty con chtra ban hanh quyh dinh cu6i ding ye ses)1gi nhuan than dugc phan be) vao quy khen thuong, phfic1gi cho nam tai chinh k6t thfic ngay 31 thang 12 nam 2016.
(h) So co phieu thong binh quill' gia quy'dn
Tir 1/1/2016 den Tir 1/4/2015 den 31/12/2016 31/12/2015
Co phieu pho thong da phat hanh kji tin& mang sang
1.119.864.840 1.119.864.840 Anh huong cua viec phat hanh co phieu pho thong ngay 8 thang 7 nam 2016
51.917.077
coSo phiL phli thong binh quan gia quy'L trong nam/kY 1.171.781.917 1.119.864.840
4
59
T6'ng Cong ty Hang khOng Viet Nam - CTCP Thuyet mink bao cao tai chinh nhat cho nam ket fink ngay 31 thang 12 nam 2016 (tiep theo)
Mau B 09 — DN/HN (Ban hanh theo Thong to so 202/2014/TT-BTC
ngay 22/12/2014 clic' BO Teri chinh)
37. Cac giao dich chit yeu voi cac ben lien quan Ngoai cac s6 du v6i ben lien quan &roc trinh bay tai cac thuyet minh kHz cua bao cao tai chinh hop nhat, trong nam/kY T6ng Cong ty va cac ding ty con co cac giao dich chit y6u voi cac ben lien quan nhu' sau:
Co tire, loi nhu;in nh4n dulic trong nam/k57 Cong ty lien ket Cong ty CO phail Cho time May bay Viet Nam Conk, ty Co phan Dich vu Hang khong San bay
Gia tri giao dich Tir 1/1/2016 den Tir 1/4/2015 d'en
31/12/2016 31/12/2015 VND VND
94.237.440.000
Da Nang 13.024.860.000 Cong ty Co phan Xuat nhap khau Hang khong 4.337.550.000
Doanh thu bin hang va cung cap dich vu Cong ty lien ket Hang Hang khong Cambodia Angkor Air 494.231.429.361 451.577.802.248 Cong ty Co phan Dich vu Hang khong San bay Da Nang 428.583.000
Mua hang, sir citing dich vu Cong ty lien ket Cong ty Co phan Xuat nhap khan Hang khong 305.109.909.059 354.123.729.551 Cong ty Co phan Mum cao cap Hang khong 848.636.910 557.200.193
Thanh vien Ban Giam dOc va 1-1t)i diing Quin tri ctia TOng Cong ty Tien ltrang va thunng 11.090.820.000 6.072.452.117
38. Cac giao dich phi tien to to cac host Ong dill tir va tai chinh
Tir 1/1/2016 den Tir 1/4/2015 den 31/12/2016 31/12/2015
VND VND
Phan gia tri cua tai san c6 dinh nhan dtrgc thong qua hinh thirc thue tai chinh 2.341.500.000.000
60
H BND PHUONG
T4ng Ging ty Hang kheing Viet Nani - CTCP Thuyet minh ban can tai chinh hop nhat cho nam ket tithe ngay 31 thang 12 nam 2016
(tiep theo)
39. SO WO so sanh
Ke -Ur ngay 1 thang 4 nam 2015, T6ng Cong ty da chuyen doi loai hinh doanh nghiep tir cong ty,trach
nhiem ban mot thanh yien thanh cong ty phan. SO lieu so sanh trinh bay trong bao cao ket qua hoat dOng kinh doanh hop nhat, bao cao -chuyen tier, to hop nhat N/A cac thuyet minh lien quan la
so lieu kY tir ngay 1 thang 4 nam 2015 den ngay 31 thang 12 nam 2015 va cac so lieu nay khong the so sanh tuung ang hoan town yOi so lieu cna kY hien hinh cho nam ket dine ngay 31 thang 12 nam 2016.
MOt so s6 lieu so sanh trong bao cao luu chuyen tien to hop nhat cho giai down tir ngay 1 thang 4 nam 2015 den ngay 31 thang 12 nam 2015 ding d5 dugc phan loai lai cho Oa hop vOi quy dinh ye trinh bay bao cao tai chinh cua nam hien tai. Bang so sanh s6 lieu da trinh bay trong nam tru.o.c, trtrOv va
sau khi &roc phan loaf lai nhi.r sau:
Ban can hru chuyen tien to hyp nhAt
Tir 1/4/2015 den 31/12/2015 (phan loaf tai)
VND
Tir 1/4/2015 den 31/12/2015 (theo bao cao
tru.o.c day) VND
Mau B 09 — DN/FIN (Ran hinh theo Timing tit so 202/2014/TT-BTC
nghy 22/12/2014 BO Tat chilli?)
Bien dOng cac klioan phai thu Tien thu khac cho float dOng kinh doanh Tien chi kliac cho hoat dOng kinh doanh
1.079.858.241.711
2.236.358.053.228
- 5.628.079.652.982 (148.190.128.955) (6.932.769.593.454)
Ngirei lap: 2 8 -03- 201?
Ng
•ng Tri Thanh Tong Giam doc
H15 Xuan Tarn Tran Thanl Ban Tai ch1ehr6g4htle baan sao do Witibart
8601(414 1 1 4 1 QuOn s6 SCTIBS
NOT 2 7 -06- 2011
61
BAN SAO
TOng Cling ty Hang kitting V* Nam — CTCP
Bao cao tai chinh rieng cho nam
1c6t thiac ngay 31 thang 12 nam 2016
TOng Ging ty Hang khong Viet Nam — CTCP Thong tin ye Tong Ging ty
Cac 'van ban pilaf) ly lien quan den thanh 14p Tong COng ty
Quyet dinh so 259/2006/QD-TTg ngay 13 thang 11 nam 2006 dm Thu Wang Chinh ye viec thanh lap doanh nghiep Nha nu& - Tong Cong ty Hang khong Viet-Nam bao gem cac don vi thanh vien bath toan phu thuec.
Quyet dinh se 952/QD-TTg ngay 23 thang 6 nam 2010 cUa ThU tuong Chinh phu ye viec chuyen Cong ty me - Tong Cong ty Hang khong Viet Nam thanh Cong ty TNHH Met thanh vien do Nha nuot lam chi] so. htiu tn. ngdy 1 thang 7 Warn 2010.
Quyet dinh so 3207/QD-BGTVT ngay 13 thang 10 nam 2016 ciia Be Giao thong Van tai ye viec quyet toan tien thu co phan hoa, quyet toan chi phi co phan hoa, xac dinh lai gia tri,phan von Nha nuac tai -alai diem chinh thirc chuyen thanh tong ty co phan cua Tong Cong ty Hang khong Viet Nam — CTCP.
Gi4y chung nh4n Bang 147 0100107518 ngay 8 thang 7 nam 2016 Doanh nghib so
GiAy chUng nhan Dang 1c)"/ Doanh nghiep cua Teng Cong ty da du'gc dieu chinh nam ran, va lAn lieu chinh gan day nhat la Giay chfrng nhan Dang ky Doanh nghiep so 0100107518 ngay 8 thang ,7 nam 2016. Giay chimg nhan DangkDoanh nghiep do SO. Ke hoach va Dau tu Thanh pho Ha. Nei cap.
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HOi diing Quail tri Ong Pham Ngoc Minh
Ong Pham viect Thanh Ong Luu Van Hanh Ong Ta Mph Ming Ong Nguyen Huy Trang Ong Nguyen Xuan Minh Ong Dirang Tri Thanh Ong Koji Shibata
Chu tich (tie 1/6/2016) Uy vien (c1j.n 30/5/2016) CHI tich (clen 30/5/2016) Uy vien Uy vien (dr 1/10/2016) Uy vi en (den 30/9/20/6) Uy vien Uy vien (ter 1/6/2016) Uy vien (tie 20/2/2017)
Ban Giant d6c Ong Dirang Tri Thanh
Ong Pham Ng9c Minh Ong Phan Xuan Dire Ong Trinh Hong Quang Ong TrinhiNg9c Thanh Ong Nguyen Ngoc Treng Ong Le Hong Ha Ong Nguyen Minh Hai • Ong Mpg Ngoc Hoa Ong Tran Thanh Hien
Tong Giam deo Pho Tong Giam Tong Giam deo Pho Tong Giam Pho Tong Giam Pho Tong Giam Pho Tong Giam Pho Tong Giam Ph() Tong Giam Pho Tong Clam ,
toan trueng
(tic 1/6/2016) deo ((in 30/5/2016) (cln 30/5/2016) disc doe dee deo dee doc do'c (tie 8/3/2016)
Till so. gang kY
200 Nguyen San Long Bien, Ha Nei Viet Nam
Coin ty kiem twin Cong ty TNHH KPMG Viet Nam
Ha NOi,
hanh Tong Gicim cloc
2 8 413- 117
Tong Cong ty Hang khong V* Nam — CTCP Bac) cao cila Ban Giam
Ban Giam dOc TOng Cong ty Hang khong Viet Nam — CTCP ("TOng Una ty") trinh bay bao cao nay va bao cao tai chinh rieng dinh kern dm Tong Cong ty cho nam ket thlic ngay 31 thang 12 Dam 2016.
Ban Giam dOc TOng Cong ty chiu trach nhiem lap va trinh bay trung thlic va hop ly bao can tai chinh rieng Theo cac Chufin mu-c KO toan Viet Nam, Che dO Ke toan Doanh nghiep Viet Nam va cac quy dinh phap ly có lien quan den viec lap va trill!' bay bao cao tai chinh. Theo Y kien dm Ban Giant cloc Tong COng ty:
(a) hao cao tai chinh rieng dtroc trinh bay to trang 5 den trang 52 da phan anti trung thuc va hop 1)% tinh hinh tai chinh rieng dm Tong Cong ty tai rway 31 thanv, 12 nam 2016, ket qua hoat long kinh doanh N/A km chuyen tien to rieng clia Tong Cong ty cho nam ket thoc ding ngay, phn hop voi cac Chun rin,rc Ke toan Viet Nam, Che dO KO toan Doanh righiep Viet Nam va cac quy dinh phap ly có lien quan den viec lap va trinh bay bao cao tai chinh; va
(b) tai ngay lap bao cao nay, khong có IY do gi .de Ban Giam doc Tong Ong ty cho rang Ring COng ty se khong the thanh toan cac khoan no phai tra khi den Ilan.
Tai ngay lap bao cca nay, Ban Giam doe Tong Cong ty (la phe duyet Oat hanh bao cao tai chinh rieng dinh kern.
KPMG Limited 46th Floor, Keangnam Landmark 72 E6 Pham Hung Road, Me Tri Ward South Tu Liem District, Hanoi, Vietnam +84-4 3946 1600 I kpmg.com.vn
BAO CAO KIEM TOAN DQC LAP
Kinh guri cac Co dOng Tong COng ty Hang khong Viet Nam — CTCP
ChUng toi da kiem toan bao cao tai chinh rieng dinh kern ciia Tong Cong ty Hang khong Viet Nam —CTCP ("TOng Cong ty"), bao gom bang can dOi ke toan rieng tai ngdy 31 thang 12 nam 2016, bao can ket qua hog dOngkinh doanh va bao cao luu chuyen hen to rieng lien quan cho nam ket thfic ding-ngdy va cac thuyet minh kern theo duoc Ban Giam Mc Tong Cong ty phe duyet Oat banh ngay 28 thang 3 nam 2017, &roc trinh bay tir trang 5 den trang 52.
Trach nhiem ciia Ban Giam dOc
Ban Giam dOc TOng Cong ty chiu trach nhiem lap va trinh bay trung thuc va hop ly bao cao tai chinh rieng nay theo cac Chuan muc Ke toan Viet Nam, Che do Ke toan Doanh nghiep Viet Nam va cac quy dinh phop 17 c6 lien quan den viec lap va trinh bay bao cao tai chinh, va chiu trach nhiem
kiem sat not bO ma Ban Giam doc xac dinh IA can thiet de dam bao viec lap bao cao tai chinh rieng 313
khong c6 sai sot trong yeu do gian Ian hay nham
Trach nhiem ciia kiem than vien
Trach nhiem cua chUng toi la dua ray kien ve bao cao tai chinh rieng nay dua tree ket qua kiem toan
cua chnng -COL ChUng toi dint hien cOng viec kiem toan theo cac Chuan muc Kiem toan Viet Nam. t'
Cac chuan muc nay yeu cau chnng toi tuan thu chuan muc va cac quy dinh ve,dao dire nghe nghiep va lap ke hoach va thuc hien cuoc kiem toan de dat duoc su dam bao hop 13 ve viec lieu bao cao tai chinh rieng có con sai sot trong yeu hay khong.
Cong viec kiem toan bao gOm viec dive hien cac thu tgc nham thu thap cac bang chang kiem toan ve cac , lieu va cac thuyet mirth trong bao cao tai chinh. Cac thu ttic dupe lira chon dua tren xet doan cua kiem toan vien, bao gom danh gia rni ro c6 sai sot trong yeu trong bao cao tai chinh do gian Ian hoc nham lan. Khi dive hien cac danh gia rui ro nay, kiem toan vien xem xet kiem soat not WO dm Tong Cong ty lien quan toi viec lap va trinh bay bao cao tai chinh trung thuc va hop 13'T nham thiet ke cac thu ttic kiem toan phn hop v6i tinh hinh thuc te, tuy nhien khong nham muc dich dua ray kien ye hieu qua cna kiem soat not bO dia. Tong Cong ty. Cong viec kiem toan ding bao gam viec danh gia tinh thich hop dm cac chinh sach ke Wan duoc ap dking va tinh hop ly ena cac trot tinh ke toan dm Ban Giam doc Tong Cong ty, cling nhu danh gia viec trinh bay tong the bao cao tai chinh.
Chung toi tin rang cac bang cluing kiem toan ma chang toi thu &roc la day du va thich hop lam co so' cho y kien kiem toan cua chtIng toi.
KPMG Limited, a Vietnamese limited liability company and a member firm of the
3 KPMG network of independent member firms affiliated with KPMG International Cooperative ("KPMG International"), a Swiss entity. All rights resrved.
s6: 16-02-057/2016-c
kin cfia kiem toan vien
Theo Y kien cua chimg toi, bao cao tai chinh rieng da phan anh trong va hop 19, tren cac -khia canh trong y8u, tinh hinh tai chinl-yrtrO.c hop nhat dm Tong Cong ty Hang khong Viet Nam — CTCP tai ngay 31 thang 12 nam 2016, ket qua hog Ong kinh doanh va ltru chuyen tien to track hqp 'that trong nam ket iliac ding ngay, phit hap vo.i cac audit Inge Ke toan Viet Nam, CH de Ke toan Doan]] nghiep Viet Nam va cac quy dinh phap 19 c6 lien quan den viec lap va trinh bay bao cao tai chink
VAn cue khac
Bao cao tai chinh rieng cua T6ng Cong ty cho k9 chin thang ngay 1 thang 4 nam 2015 (ngay T6ng Cong ty chuyen .doi hinh th doanh nghiep) den ngay 31 thang 12 nam 2015 throe kiem toan met ding ty kiem toan khac. Cong ty kiem toan nay da dtra ray kien kiem toan ngoai trir cloi bao cao-tai chinh rieng not tren trong baocao kiem toan ngay 29 thang 3 nam 2016 lien quan den viec so lieu ban giao sang cong ty co phan cua Tong COng ty chtra dtroc co. quan co tham quyen quyet toan va phe duyet va viec Tong Cong ty ghi nhan toan be doanh thu nhan throe prong (mg vii nghta vu phai cung cap cho khach hang thtrang xuyen vao ket qua hog deng kink doanh trong k9. Doug thai cong ty kiem toan nay cung dim ra trong bao cao kiem toan nit s6 van de can nhan mph ye viec (i) trong ky Tong Cong ty Jive hien thay doi gia tri toi thieu phan bo chi phi bao chrOng, s(ra chira doi vai than may bay, d6ng co chinh, Ong ca,phu va cang may bay, (ii) cac khoan muc "QuSi ho tro sap xep doanh nghiep" va "Lai ithuan sau thue china phan phoi" lien quail den nghiep vu xir 19 tai chinh dm co phan 116a chtra duoc phan loai la' sang klioan mgc phai tra tren bang can doi ke toan rieng, va (iii) viec trinh bay so lieu so sanh ctla bao cao ket qua kinh doanh rieng va bao cao ltru chuyen tien to rieng la cac s8 lieu dm k9 ba thang tirngay I thang I nam 2015 den ngay 31 thang 3 nam 2015 (ngay truck ngay Tong Cong ty chuyen , thanh cong ty co 'Than).
Cac van de Wen kliong co anh Wang nao d6i kien kiem toan cua chimg toi ve bao cao tai chinh cho nam ket thilc ngay 31 thang 12 nam 2016 caa Tong Cong ty.
Cilng ty TNIM KPMG
• GONG TY
MACH NHiEll HII
IKPMG/ %47
Giay chang !than clang ky hinh nghe kiem toan s6: 0306-2013-007-1 Pho Tong Gicim doc
Ha N6i, ngay 28 thang 3 nam 2017
Dam Xuan Lam Giay ch(rng nhan clang k9 hinh nghe kiem toan s6: 0861-2013-007-1
TOng Cong ty Hang khong WO Nam — CTCP Bing can doi ke toan rieng tai ngay 31 thang 12 nam 2016
Mau B 01— DN (Ban hanh then Thong ttr sa 200/2014/TT-BTC
ngay 22/12/2014 cita BO Tai chinh)
TAI SAN
Tai san ngan 114n (100 = 110 + 130 + 140 + 150)
Ma so
100
Thuyet mink
31/12/2016 VND
12.913.003.969.618
1/1/2016 VND
13.228.638.371.099
Tien ya cac khoan tuung throng tien 110 4 904.706.473.646 2.056.061.892.479 Tien 111 904.706.473.646 707.436.392.479 Cac khoan thong duang tien 112 - 1.348.625.500.000
Cac khoan phai thu ngan hpi 130 11.413.000.962.136 10.605.008.626.720 Phai thu ndan han caa khach hang 131 5 2.327.509.439.324 2.338.104.614.976 Tra triuk cho nguei ban ndan han 132 6 8.705.721.445.923 7.867.757.307.420 Phai thu ngAn han khac 136 7(a) 403.918.226.540 436.405.512.239 Du phong cac khoan phai thu ndan han kho doi 137 8 (24.148.149.651) (37.258.807.915)
Hang ton kho 140 9 328.057.465.032 308.216.554.577 Hang ton kho 141 328.057.465.032 308.216.554.577
Tai san ngAn han khac 150 267.239.068.804 259.351.297.323 Chi phi tra truac ngan Ilan , 151 15(a) 90.191.771.416 127.222.628.832 Thue gia tri gia tang dirge khau trir 152 117.382.441.645 72.463.812.748
Thue phai thu Nha nu& 153 17(a) 59.664.855.743 59.664.855.743
it
Tj
IAN
Cac thuyet Minh dinh kern la b0 phan hop thanh cfia ha° coo tai chinh rieng nay
5
1WAu B 01 — DN (Ban hanh theo Thong to so 200/2014/TT-BTC
ngay 22/12/2014 cua BO Tat chinh)
TOng Cong ty Hang killing Viet Nam — CTCP Bang can doi ke toan rieng tai ngay 31 thang 12 nam 2016 (tiep theo)
Ma so
Thuyet minh
31/12/2016 VND
1/1/2016 VND
•
•
1 Tai san dai han 200 74.119.669.929.033 70.309.591.410.452 'J (200 = 210 + 220 + 240 + 250 + 260) :,:i
Cac khoan phai thu dai han 210 4.498.710.626.765 6.756.154.416.428 -.:.
Tra truck cho ngtrei ban dai han 212 6 2.435.873.162.405 4.706.455.189.310
Phai thu dal ban khac 216 7(b) 2.062.837.464.360 2.049.699.227.118
Tai san co dinh 220 59.299.658.158.742 53.347.348.911.539
Tai san c6 dinh hitu hinh 221 10 19.126.180.275.847 11.891.752.033.941
Nguyen gia 222 33.684.529.254.219 21.795.059.955.914
Gici tri hao mon lity Ice 223 (14.558.348.978.372) (9.903.307.921.973)
Tai san c6 dinh him hinh thue tai chinh 224 11 40.074.687.176.382 41.331.194.186.160
Nguyen gia 225 53.403.999.739.544 55.222.542.538.504
Gia tri hao mon Iiiy Id 226 (13.329.312.563.162) (13.891.348.352.344)
Tai san co dinh vo hinh 227 12 98.790.706.513 124.402.691.438
Nguyen gia 228 434.956.186.461 422.495.288.980
Gid tri hao mon lity Ice 229 (336.165.479.948) (298.092.597.542)
Tai san do' dang dal han 240 200.604.209.687 494.645.684.831
Xay dung co ban dO. dang 242 13 200.604.209.687 494.645.684.831
DAu ttr tai chinh dai han 250 14 5.005.330.637.550 4.950.769.662.104
Dau to vao ding ty con 251 4.175.847.768.900 3.259.052.002.317
Dau ttr vao cac cong ty lien doanh, lien kk 252 1.436.433.935.387 1.530.671.375.387
Dau to gOp von vao don vi khac 253 191.211.140.573 193.212.308.573
Du phong dAu to tai chinh dai han 254 (798.162.207.310) (32.166.024.173)
Tai san dai han khac 260 5.115.366.296.289 4.760.672.735.550
Chi phi -Era. truck dai han 261 15(b) 4.837.450.073.711 4.416.152.856.419 ..1 Thiel bi, vat tu, phi tfing thay the dal han 263 277.916.222.578 344.519.879.131
TONG CONG TAI SAN 270 87.032.673.898.651 83.538.229.781.551 (270 = 100 + 200)
Cac thuy& minh clinh kern la bO phan hop thanh cna bao coo tai chinh rieng nay
6
Throng Tri Thanh Tang Glaindac
Trait Thanh Hien Ke loan 1111'671g
1-15 Xuan Tarn Ban Tai chinh Ke toan
2 -O3 2017
T4ng Cling ty Hang khang V* Nam — CTCP Bang can doi ke toan rieng tai ngay 31 thing 12 'Am 2016 (tie) theo)
Mau B 01 — DN (Ban hanh theo Thong 200/2014/71-BTC
NGUON VON
Ma so
Thuyet mink
ngay 22/12/2014 czia Bo Tai chinh)
31/12/2016 1/1/2016 VND VND
NCf PlIAI TRA (300 = 310 + 330) 300 70.730.734.200.195 70.993.697.166.953
No. ngan han 310 20.403.508.283.619 22.139.557.190.358 Phai tra ngtroi ban ngAn han 311 16 8.937.092.231.773 7.687.649.729.502 Nguoi mua tra tien tru& ndan han 312 157.307.491.328 157.311.814.398 Thue va cac khoati phai nip Nha nu& 313 17(b) 66.819.359.706 18.717.444.171 Phai tra ngu'Oi lao Ong 314 869.056.989.715 608.063.022.105 Chi phi phai tra ngan ban 315 18 2.405.155.384.901 2.599.257.608.977 Dbanh thu atm time hien ngan han 318 19 558.827.531.007 54.409.091 Phai tra ngan han khac 319 20(a) 661.195.789.034 178.925.050.346
Vay va ng thue tai chinh ngan han 320 21(a) 6.686.028.787.358 10.875.908.374.262
Quy khen thirong, phiic lgi 322 62.024.718.797 13.669.737.506
No' dai han 330 50.327.225.916.576 48.854.139.976.595 Phai tra dai han kliac 337 20(b) 806.680.510.442 727.728.049.401 Vay va ng thue tai chinh dai han 338 21(b) 49.520.545.406.134 48.126.411.927.194
VON CHU SO HUh (400 = 410) 400 16.301.939.698.456 12.544.532.614.598
VOn chu so' hiku 410 22 16.301.939.698.456 12.544.532.614.598
V6n co phan 411 23 12.275.337.780.000 11.198.648.400.000
- CO phieu pho thong có quyen bi eu quxet 411a 12.275.337.780.000 11.198.648.400.000
Thing du• von co phan 412 1.220.852.256.541 36.493.938.542
Quji WO trcy sap xep, doanh nghiep 419 1.068.628.929.237 1.068.628.929.237 Lgi nhuan sau thue chtra phan phoi 421 1.737.120.732.678 240.761.346.819
- LAST chua phan phoi den mai 77a/11/4 tr/faC 421a 33.863.809.923 202.727.228.703
- LNST chtra phan phai natn/19) nay 421b 1.703.256.922.755 38.034.118.116
TONG CONG NGUON VON 440 87.032.673.898.651 83.538.229.781.551 (440 = 300 + 400)
Ce1C thtlyet ininh 0111717 ken] 0 b0 ph .5n hap thank bao ccio tai Chin/7 rieng nay
I
7
H6 Xuan Tarn Ban Tai chinh Ke toan
2 8 -03- 2017
Trail Thanh Hi& Ke toan trtrovg
iro•ng Tri Thanh Tong Giam doe
Tong Cong ty Hang khong Viet Nam — CTCP Bao cao ket qua hog d(ing kinh doanh rieng cho nam ket iliac ngay 31 thing 12 nam 2016
Afau B 02 —DN (Ban hank theo Thong La- so 200/2014./TIIBTC
ngay 22/12/2014 czia 130 Tai chinh)
Doanh thu ban hang ya cung cap dich vu
Cac khoan giam trir doanh thu
Doanh thu thuan ye ban hang va cung cap dich vt1 (10 = 01 - 02)
Gia von hang ban
Lqi nhuan Op (20 = 10 -11)
Doanh thu hoat Ong tai chinh Chi phi tai chinh
Trong do: Chi phi Iii vay Chi phi ban hang Chi phi quail 1j, doanh ngh4
Lqi nhuan/(16) thulan tir hoat Ong kinh doanh {30 = 20 + (21 - 22) - (25 + 26)}
Thu nhap khac Chi phi khac
Lo•i nhuan khac (40 = 31 - 32)
L9i nhuan ke toan tru'o•c thif (50 = 30 + 40)
Chi phi thue TNDN hien hanh
Lo'i nhuan sau thue' TNDN (60 = 50 - 51)
Ma Thuytt so minh
01 25
02 25
10 25
11
20
21 26 22 27 23 25 28 26 29
30
31 30 32
40
50
51 32
60
Tir 1/1/2016 de'n 31/12/2016
VND
56.993.105.191.413
475.057.615.375
Tir 1/4/2015 den 31/12/2015
VND
39.951.207.034.471
296.485.021.840
56.518.047.576.038
47.589.779.009.725
39.654.722.012.631
34.695.989.858.010
8.928.268.566.313
1.390.857.811.134 3.628.897.705.210 1.286.793.414.468 3.964.109.128.701 1.492.022.491.120
4.958.732.154.621
1.285.657.216.521 3.440.526.413.047
807.503.460.142 2.747.048.404.695 1.012.610.705.190
1.234.097.052.416
479.700.148.099 2.823.536.818
(955.796.151.790)
1.007.269.865.513 1.074.343.265
476.876.611.281 1.006.195.522.248
1.710.973.663.697
7.716.740.942
50.399.370.458
4.815.903.580
1.703.256.922.755 45.583.466.878
A
Ctic thuyelt Minh C1177h kern Ta b() plkin hop ihanh ci.ru bac) ea° tai chinh rieng nay
8
8.263.819.232.969 08
2.259.434.132.464 304.225.764
2.059.432.577.202 (388.164.768.127)
nhua:n tir host Ong kinh doanh truirc nhiing thay doi von ltru dOng
Bien deng cac khoan phai thu 09 Bien deng hang ton kho 10 Bien deng cac khoan phai tra va noyhai tra khac 11 Bien deng chi phi tra truck 12
4.775.575.984.468
986.237.145.264 (295.310.591.949)
593.569.206.939 (709.588.273.830)
(8.840.819.428.526)
283.891.800.410
(753.289.627.895)
2.915.300.000 1.088.530.829.742
(19.669.446.432.608)
129.776.517.693
178.986.331.496 496.162.043.417
Tiing COng ty Hang khong Vi't Nam — CTCP Bao cao Itru chuyen tien to rieng cho dam ket thtic ngay 31 thing 12 dam 2016 (Phtrong phap gian tiep)
Tir 1/1/2016 den Tir 1/4/2015 den
Ma Thuyet
31/12/2016
31/12/2015 so minh
YND
VND Phan loci lai
LIYU CHUYEN TIEN Te HOAT BONG KINH DOANH
M'Au B 03 —DN (Ban hanh theo Thong tu• so 200/2014/TT-BTC
;Tay 22/12/2014 cna BO Titi chinh)
Loi nhuan ke toan trtrov thue Dieu chinh cho cac khoan
Kbau hao va phan b6 Cac khoan du' phong Lo chenh lech ty giah6i dodi do danh gia lai cac khodri hive tien to co gee ngoai to Lai tir hoat Ong dAu tir Chi phi lai vay
01 1.710.973.663.697
02 4.835.186.564.093 03 765.113.793.672
04 695.484.137.089 05 (1.029.732.340.050) 06 1.286.793.414.468
50.399.370.458
3.000.221.799.093 69.424.832.088
1.391.817.703.924 (543.791.181.237) 807.503.460.142
12.194.825.400.272
Tien lai vay da tra
14 (1.449.127.966.026) Tien chi khac cho hoat deng kinh doanh 17 (67.673.609.024)
5.350.483.470.892
(829.233.080.959)
(78.583.303.009)
Lu'u chuyen tien thu'an tir host Ong kinh doanh
20 10.678.023.825.222 4.442.667.086.924
s.
(!'
N re
Lel). CHUYEN TIEN Te HOAT BONG DAU TU.
Tien chi mua sAm, xay dung tai san co Binh va tai san dai han khac 21 Tien thu thanh ly, nbtrong ban tai san co dinh va tai san dai han khac 22 Tien chi dau tu' g6p von vao cac don vi khac 25 Tien thu 116i dau tu' gop von vac) cac do'n vi khac 26 Tien thu lai tien giri va co tiro 27
Lu'u chuyen teen thuOn tir host dOng d'Au
30 (8.218.771.126.269) (18.864.521.540.002)
Cac thuye'l minh clinh kern la be; phOn hop thanh clic' boo cao tat chinh rieng nay
9
Tong Ging ty Hang klaing Viet Nam — CTCP Bao cao chuyen tien to rieng cho nam ket thin ngay 31 thing 12 nam 2016 (Phu'o'ng phap gian tiEp — tiep theo)
Tir 1/1/2016 den Tir 1/4/2015 den
Ma Thuy'et
31/12/2016
31/12/2015
so minh
VND
VND Phan loci lai
LUIJ CHUYEN TIEN Tir HOAT KING TAI CHINH
Mau B 03 — DN (Ban hanh then Thong to so 200/2014/7T-BTC
ngay 22/12/2014 cua BO Tai child?)
Tien thu tir ph& hanh co phieu Tien thu tir di, vay Tien tra goe vay Tien tra na goc thue tai chink Tien tra co tire
Lau chuyen tien thuiin tir host deng tai chinh
Liru chuyen tien thuan trong nam/14 (50 = 20 + 30 + 40) Tien NIA cac khoin tu'o'ng dirceng tien d'au nam/kY Anh htrO'ng cua thay doi ty gia hOi doai quy doi ngoai to
Tien va cac khoan ttrung atro'ng tier cuoi nam/kY (70 = 50 + 60 + 61)
31 33
2.261.047.697.999 15.398.383.259.710 30.987.208.411.162
34 (16.302.060.105.247) (11.676.587.656.203) 35 (4.791.497.458.122) (3.538.913.540.554) 36 (174.129.922.303)
40 (3.608.256.527.963) 15.771.707.214.405
50 (1.149.003.829.010) 1.349.852.761.327
60 2.056.061.892.479 705.138.075.454
61 (2.351.589.823) 1.071.055.698
70 4 904.706.473.646 2.056.061.892.479
Ho Xuan Tarn Ban Tai chink Ke tam
2 8 -03- 2017
Ng...LILL"
Trail Thanh Hien --Ke 10411 1711'677g
Duong Tri Thanh Tong Giall7 CloC
;10
Cac thuyet minh °Huh ken ld b0 pkin hcip ihanh cna boo cao tai chink rieng nay
10
Tong COng ty Hang kh8ng Vi4 Nam — CTCP Thuyet minh bao cao tai chinh rieng cho nam ket thilc ngay 31 thang 12 nam 2016
MAu B 09 —DN (Ban hanh theo Thong so 200/2014/TT-BTC
ngay 22/12/2014 czia BO Tai chinh)
Cac thuyet minh nay la be phan hop thanh va can duvc doe dOng thoi bao cao tai chinh rieng dinh kern.
1. Don vi bao cao
(a) Hlnh thin so' hfru von
TOng Cong ty Hang khong Viet Nam — CTCP ("Tong Cong ty") tien than la mot doanh nghiep Nha nu& diroc thanh lap theO Quyet dinh so 259/2006/QD-TTg ngay 13 thang 11 nam 2006 dia. Thu Wong Chinh phu, bao gem cac don vi thanh vien hach toan phu tilt* ("cac don vi phi thuOc").
Can cu' vao Quyet•dinh s0 952/QD-TTg ngay 23 thang 6 nam 2010. ve viec chuyen Cong ty me - Tong Cong ty Hang khong Viet Nam thanh Cong ty TNHH Met thanh vien do Nha nuot it' lam chs& hfricar ngay 1 thang 7 nam 2010, Cling ty me Tong COng ty Hang khong Viet Nam hoat Ong duai hinh thdc doanh nghiep Nha nuac, dirge chuyen doi thanh Tong Cong ty Hang khOng Viet Nam hoat den duai hinh tithe Cong ty TNHH Wit thanh vien.
Theo GiAy chimg nhan ang ky doanh nghiep Cong ty TNHH Met thanh vien so 0100107518 do SO Ke hooch va Dau to thanh pito HA NOi cap Ian dau ngay 30 thang 6 nam 2010 va thay doi Ian thin ba ngay 1 thang 4 nam 2015, Cong ty me - Tong Cong ty Hang khong Viet Nam dupe chuyen doi thanh cong ty co phan vai ten goi Tong Cong ty Hang khong Viet Nam — CTCP ke tir ngay 1 thang 4 nam 2015.
(b) Hot dcing chinh
Cac boat &Ong chinh cua TOng Cong ty Hang khong Viet Nam — CTCP bao
• Van chuyen hang khong doi vOi hanh khach;
• Dau tu, quan ly von dau to va tri,rc tiep quail lY von san xuat kinh doanh; au tu ra nuot ngoai; mua, ban doanh nghiep; gop von mua co phan va chuyen nhircmg von Op, ban co phan;
• Van chuyen hanh IY, hang hoa, buu kien, buu pham, thu;
• Hoat dOng hang khong clung (bay chup anh dia hinh, kbao sat dia chat, bay hieu chan cac,dai huang dan throng hang khong, sira chira bao clang &rang din cao the, phuc vu dau khi, trong rung, kiem tra mai throng, tim kiem cuu nan, cap ciru y te, bay phuc vu cho muc dich chinh kinh te, xa hei, an ninh, quoc phong);
• Cung (mg dich vu thuo'ng mai, du lich, khach san, ban hang mien thue tai nha ga hang khong va cac tinh, thanh pho; cac dich vg hang khong Ude;
• Cung Ong cac dich vu ky" thuat thuong mai mat at; cac dich vu tai nha ga hanh khach, ga hang boa va cac dich vu phuc vu san do tai cac cang hang khong, san bay;
• Sira chila va bao dirOng phuong tien van tai (trir 0 to, ma to, xe may va xe có deng ca khac); bao Mang tau bay, Ong co', phu tUng, thiet bi hang khong va cac thiet bi 1(5, thuat khac;
• San xuat linh kien, phu timg, vat tir tau bay, trang thiet bi k'y thuat va cac nei dung khac thu9c lmh vuc cong nghiep hang khong;
3
F
11
Tling Cling ty Hang khong Vi't Nam — CTCP Thuyect minh bao cao tai chinh rieng cho dam ket iliac ngay 31 thing 12 nam 2016
theo) Mau B 09 —DN
(Ban hanh they Thong to so 200/2014/TT-BTC ngay 22/12/2014 ci:ia BO Tai chinh)
Cung u•ng cac djch vu ky thuat va vat tu php tfing cho cac hang hang khong trong nuo•c va ntrac ngoai;
■ Djch vu giao nhin hang hOa; dau to va khai tilde ha tang y thuat tai cac san bay; nha ga hanh khach, hang bOa, co• so• ha tang ky thuat va cac djch vu dOng bO trong day chuyen van tai hang khong;
■ Van tai da phuong thirc;
■ Xuit nhap khiu tau bay; deng ca, phu tUng, thiet bi hang khong (thue, cho thue, thue mua va mua, ban) va rdnIng ing hang khac theo quy dinh cua Nha nuo•c;
■ San xuat, xuat, nhip khau cac trang thiet bj phuc vu day chuyen van tai hang khOng;
■ San xuat, c116 bi6n, xuat, nhap khiu thuc phim a phlic vu tren tau bay;
■ Xuat, nhap khau xang dau, r CY hang khOng (bao gom ithien lieu, dau mo boi trop va chat long chuyen dung) va xang dau khac;
■ Cung (mg xang din, mo• hang khong (bao gOm nhien lieu, diu boi trop va chit long chuyen dimg) va xang dau khac tai cac cang hang khong san bay;
■ Daily ban le xang diu;
■ Djch vu dai ly cho cac hang hang khong, cac nha san xuat tau bay, dOng ca, thiet bj, phu tUng tau bay, cac cong ty van tai, du lich trong nuo•c va nuac ngoai;
■ In in (trir cac loai hinh Nha nuov cam);
■ Xay dung, tu yin xay dung (khong bao gOm thiet ke cong trinh);
■ Cung (mg lao dOng (khong bao gem mei gioi, gioi thieu, tuyen dung va cung frng lao dOng cho cac doanh nghiep co eh& nang xuat khau lao dOng va cung Ung, quail 1)"/ nguai lao dOng di lam viec nuo•c ngoai); xuat, nhap khau lao dOng;
■ Khoa hoc, cong nghe;
■ Kinh doanh bat dOng san;
■ Kinh doanh dich vu thuong mai dien tu•; va
■ Dan tao; Tai chinh, ngan hang; Cho thue tai chinh (doanh nghiep chi boat dOng sau khi dune co quan Nha ntrot co tham quyen cho phep).
DM vo•i cac nganh nghe kinh doanh co dieu kien, TOng COng ty chi kinh doanh khi dat dieu kien theo quy dinh cua phap luat.
(c) Chu kS, sin xuat kinh doanh thong thtroug
Chu kS/ san xuat kinh doanh thong thuimg cna TOng Cong ty nam trong pham vi 12 thing.
iS
12
fo'ng Cong ty Hang khong Vi4 Nam — CTCP Thuyet minh bao cao tai chinh rieng cho nam ket thuc ngay 31 thang 12 nam 2016 (tie.p theo)
Mau B 09 — DN (Ban hanh theo Thong to sa. 200/2014/TT-BTC
ngay 22/12/2014 caa Bo Tai chinh)
(d) Cau trim doanh nghi0
Tai ngay 31 thang 12 Dam 2016, Vmg Cong ty có cac dun vi trut thuOc (bao gom cac chi nhanh trong va ngoai nuot), cac cong ty con va cac cong ty lien ket. Danh sach cac ding ty con, cong ty lien ket &rot trinh bay tai Thuyet minh so 14.
Cac don vi trkrc thuOc cua T6ng Cong ty bao
• Chi nhanh rOng Cong ty Hang khong Viet Nam — CTCP Tap chi Heritage
• Chi nhanh Te3ng Corig ty Hang khong Viet Nam — CTCP Doan bay 919
• Chi nhanh TO'ng Cong ty Hang khong Viet Nam — CTCP Doan tiep vien
• Chi nhanh rOng Cong ty Hang khong Viet Nam — CTCP Trung tarn Khai thac NOi Bai
• Chi nhanh Tong Cong ty Hang khong Viet Nam — CTCP Trung tam Khai tilde Tan Sun Nhat
• Chi nhanh T6ng Cong ty Hang khong Viet Nam — CTCP Trung tarn huan luyen bay
• Chi nhanh TOng Cong ty Hang khong Viet Nam — CTCP Trung tarn Bong Sen \Tang
• Chi nhanh Tong Cong ty Hang khong Viet Nam — CTCP COng ty bay dich vu hang khong
■ Chi nhanh Tong COng ty Hang khong Viet Nam — CTCP khir Nine mien BAc
• Chi nhanh T6ng Cong ty Hang khong Viet Nam — CTCP khu vtrc mi'e'n Nam
• Chi nhanh TO'ng Cong ty Hang khong Viet Nam — CTCP khu Nine mien Trung
• Chi nhanh TOA ng Cong ty Hang Wong Viet Nam — CTCP tai Thai Lan
• Chi nhanh T6ng Cong ty Hang khong Viet Nam — CTCP tai Singapore
• Chi nhanh tOng Cong ty Hang khOng Viet Nam — CTCP tai Philippines (dei giai the trong Matti 2016)
• Chi nhanh Tong Con ty Hang khong Viet Nam — CTCP tai Malaysia
• Chi nhanh rOng Cong ty Hang khong Viet Nam — CTCP tai LAO
• Chi nhanh TO'ng Cong ty Hang khong Viet Nam — CTCP tai Campuchia
■ Chi nhanh T6ng Cong ty Hang Wong Viet Nam — CTCP tai Nhat Ban
■ Chi nhanh T6ng COng ty Hang khong Viet Nam — CTCP tai Han QuOc
■ Chi nhanh Tong Cong ty Hang khong Viet Nam — CTCP tai HOng Kong
• Chi nhanh T6ng Cong ty Hang khong Viet Nam — CTCP tai Dal Loan
• Chi nhanh To'ng Cong ty Hang khong Viet Nam — CTCP tai Lien Bang Nga
• Chi nhanh Ving Cong ty Hang khOng Viet Nam — CTCP tai Uc
• Chi nhanh T6ng Cong ty Hang khong Viet Nam — CTCP tai Dire
• Chi nhanh T6ng Gong ty Hang khong Viet Nam — CTCP tai Phap va Tay Au
• Chi nhanh T'O'ng Cong ty Hang khong Viet Nam — CTCP tai Canada
• Chi nhanh Tong Cong ty Hang khong Viet Nam — CTCP tai Trung QuiSc
• Chi nhanh T6ng Cong ty Hang khong Viet Nam — CTCP tai My
• Chi nhanh Tong Cc-Mg ty Hang khong Viet Nam — CTCP tai Vuung QuiSc Anh
• Chi nhanh T6ng COng ty Hang khong Viet Nam — CTCP tai Myanmar
• Chi nhanh Tong COng ty Hang khong Viet Nam — CTCP tai Indonesia
Tai ngay 31 thang 12 nam 2016, Tong Cong ty có 7.064 nhan vien (1/1/2016: 10.198 nhan vien).
13
TOng Cling ty Hang killing V* Nam — CTCP Thuyet minh bao cao tai chinh rieng cho nam ket thtic ngay 31 thang 12 nam 2016 (tiep theo)
Mau B 09 —DN (Ban hanh theo Thong tit so 200/2014/TT-BTC
ngay 22/12/2014 cfaz BO Tat chinh)
2. Co. s5.14p bao cao tai chinh
(a) Tuyen 136 ve titan thit
Bao cao tai chinh rieng nay duoc lap theo cac Chuan muc Ke toan Viet Nam, Che de Ke toan Doanh 1
nghiep Viet Nam va cac quy dinh phap lY có lien quan den viec lap va trinh bay bao cao tai chinh. ..., Tong Cong ty ding lap va pilaf hanh rieng re bao cao tai chinh hop nhat. De co thong tin day du ye tinh hinh tai chinh, ket qua hog Ong kinh doanh va km chuyen tien to hop,nhat dm Tong Cong ty, bao cao tai chinh rieng nay can duoc doe ding vOi bao cao tai chinh hop nhat cila Tong Cong ty.
(b) Co sile do luirng
Bao cao tai chinh rieng, tru bao cao,lun chuyen ti rieng, duoc lap tren co sa den tich theo nguyen the gia goc. Bao cao luu chuyen tien to rieng duoc lap theo phuong pita') gian dep.
(c) Kj7ke toan nam
KY ice toan nam cua Tong Cong ty 1-lang khong Viet Nam — CTCP la tit. ngay 1 thang 1 den ngay 31 thang 12.
(d) Don vi tien to ke toan
Don vi tien to ke toan cua Tong Cong ty la Deng Viet Nam ("VND"), ding la don vi tien to duoc sd dung cho muc dich lap va trinh bay bao cao tai chinh.
3. TOm tat nhirng chinh sach ke toan chu yeu
Sau day la nhang chinh sach Ice toan chu yeu duoc Tong Cong ty Hang khOng Viet Nam — CTCP ap dung trong viec lap bao ca.() tai chinh rieng nay.
(a) Cac giao dich bang ngo4i. to
Cac giao dich bang cac don vi tien khac VND trong nam duct quy gi sang VND theo ty gia xAp xi voi ty gia that to tai ngay giao dich.
Cac khoan muc tai san va no phai tra có goc bang don vi tien to khac VND dirge quy do] sang VND theo ty gia mua ban chuyen khoan trung binh cua ngan hang thtrong mai not reng Cong ty thuOng xuyen co giao dich hoac ty gia xap xi ty gia thtrc to cua ngan hang thuong mai tai ngay ket that ky ke toan nam.
Tat ca cac khoan chEnh lech ty gia hoi doai duoc ghi nhan vao bao cao ket qua boat &Ong kinh doanh rieng. Lai chenh Lech ty gia do atilt gia lai so du cac khoan mite tien to có gee ngoai to tai ngay ket tittle kY ketoan nam khong duoc dfing de chia co tire cho cac co dong.
14
TOng COng ty Hang killing Viet Nam — CTCP Thuyet minh bao cao tai chinh rieng cho dam ket tithe ngay 31 thing 12 nam 2016 (tiep theo)
Mau B 09 — DN (Ban hanh theo Thong tu• sa 200/2014/TT-BTC
ngay 22/12/2014 clic! Bo Tai Minh)
(b) Tien va cac khoin tiro'ng du'ong tien
Tien bao g6m tien mat, tien ngan hang khong kY han va tien dang ,chuyen. Cac khoan Wong &rang tien la cac khoan dau ngan han c6 tinh thanhkhoan cao, c6 the . de dang chuyen thanh mot luvng tier xac dinh, khong c6 nhieu rin ro ve thay doi va duvc sir dung cho mpc dich dap ung cac cam ket chi tien ngan han lion la cho mpc dich dau tu' hay la cac mac dich khac.
ti
(c) Cac khoin phai thu
Cac khoan phai thu khach hang va cac khoan phai thu khac duct phan Auh theo gia tri ghi s6 -bit. di du' phOng phai thu kho doi.
(d) Hang ten kho
Hang din kho dugc phan anh theo gia thAp holt gitra gia g6c va giathuan c6 the thgc hien dupe. Gia goc bao gam tat ca. cac chi phi phat sinh de có dugc hang ton kho 6 dia diem va trang thai hien tai. Gia tri thuan c6 the dupe hien dugc uot tinh dpa vao gia ban dia hang ton kho trir di cac khoan chi phi trac tinh de hoan thanh san pham va cac chi phi ban hang trpc tiep.
Gia tri vat tu, phu thng may bay nhap kho &roc xac dinh dpa tren gia mua tren hoa don cilia nha cung cap Ong v6i toanbO chi phi lien quan de nhap vat fir, phu thug (nhu thue nhap khau, phi ity thac, chi phi van chuyen).
Gia hang Mn kho d6i cac loai vat fix, hang Ha, phu thng may bay &rot xac dinh theo phuung phap gia dich danh.
Gia tri vat fix, phu tong may bay xuat kho sir dung dirge dua vao chi phi san xuat kinh doanh theo nguyen tic:
- D6i v6i vat tu, phu -Lung may bay tieu hao, xuat &mg mot Ian, khong sira chfra dugc, gia xuat kho bang 100% gia tri oh vat tu', phu thng va dugc phan anh toan 130 vao chi phi san xuat kinh doanh trong nam.
- D6i v6i phu timg vat tu quay vOng có nguyen gia don vi tir 1.500 USD den 50.000 USD khi xuat kho dtra vao sir dung dugc ghi Wan vao chi phi tra tru6c dai han tren bang can doi ke toan rieng va phan bo vao bao cao ket qua hoat &Ong kinh doanh rieng theo phtrang phap du6ng thing trong \tong 3 nam ke to khi xuat dhng Ian dau.
- D6i v6i phu thng vat tu quay vong c6 nguyen gia don vi tin 50.000 USD tr6 len khi xuat kho dua vao sir dung dugc ghi nhan vao chi phi tra truck dai han tren bang can dOi ke toan rieng va phan b6 vao bao cao ket,qua hoat dOng kinh doanh rieng theo phtrang phap duOng thing trong vOng 5 nam ke tin khi xuat dhng Ian data.
Tong COng ty dp citing phtrang phap ke khai thu6ng xuyen de hach toan hang ton kho.
Du' phong giam gia hang ton kho dugc trich lap theo cac quy dinh ke toan hien hanh. Theo do, T6ng COng ty dugc phep trich lap du phong giam gia hang ton kho loi thOi, hong, kern pham chat va trong truong hop gia goc da hang ton kho cao hart gia tri thuan c6 the thpc hien dirge tai ngay ket thitc ky ke toan nam.
15
Tiing Cong ty Hang kitting Vqt Nam — CTCP Thuyet minh bao eau tai chinh rieng cho nam ket thtic ngray 31 thing 12 nam 2016 (tiep theo)
Mau B 09 — DN (Ban hinh theo Thong he so 200/2014/TT-BTC
ngay 22/12/2014 cita Bo Tai chinh)
(e) Tai sin co dinh him hinh
Nguyen gia
Tai san co dinh him hinh dirge the hien theo nguyen gia trir di gia tri hao mon luy ke. Nguyen gia tai san co dinh him hinh bao gom gia mua, thue nhap khau, cac loai thue mua hang khong hoar' lai va chi phi lien quan trtrc tiep de dua tai san den vi tri va trang thai hog Ong cho intic dich sir dung da du kien. Trong twang hop tai san co dinh huu hinh IA may bay, pilau ho trg tin dung tir hop dOng mua may bay doge ghi rthan theo nguyen tat sau:
• H6 trg tin dung tir hop &Ong mua may bay IA dich vu kh8ng duct ghi nhan tach khoi nguyen gia may bay ma giam trir gia von hang ban khi thtrc nhan;
• H6 trg tin dung tir hop ang mua may bay la phi' tong vat to hoac thiet bi khong chic chin se nhan duot thi khOng duct ghi nhan tach kh6i nguyen gia may bay ma giam trir gia von hang
--bad khi thut nhan;
• 118 trg tin dung tit• hop d6ng mua may bay la thiet bi chic chin se nhan &rot va c6 danh mtic cu the khi ban giao dugc thi ghi nhan tach khoi nguyen gia may bay.
Cat chi phi phat sinh sau khi tai san ce dinh hitu hinh da dua vao hog dOng nhu chi phi sira chira, bao du-Ong va dai to dirge ghi nhan vao bao cao ket qua hoat dOng kinh doanh rieng trong nam ma chi phi phat sinh. Trong cac truong hop co the chi:mg minh mot each r8 rang rang cac khoan chi phi nay lam tang loi ich kinh to trong Wong lai du tinh thu dugc tir viec sir dung tai san co dinh huu hinh -tarot tren more hoat dOng tieu chuan theo nhu danh gia ban dau, thi cac chi phi nay dugc von boa nhu mot khoan nguyen gia tang them oh tai san co dinh huu hinh.
(ii) Kheiu hao
Khan hao dirge tinh theo phuong phap dtrong thing dua tren th6i gian him dung tr6c tinh ena tai san co dinh him hinh. Thai gian him dung uot tinh nhu sau:
• May bay 16 — 20 nam • DOng co may bay 10 nam • Nha cira, vat kien true 10 — 25 nam • May moc, thiet bi 5 — 10 nam . Phtrong tien van tai mat dat 7 — 10 dam • Thiet bi, dung cu quan 13i . 3 — 5 nam • Tai san co dinh khac 5 — 7 dam
(f) Tai san co dinh him hinh thue tai chinh
Cac hop •dOng thue duoc phan loai la thue tai chinh nen theo cac khoan cna hop d6ng, Tong COng ty da nhan phan Ion rui ro va Igi ich gan,lien voi quyen so' hat. Tai san dinh hinh duoi hinh thirc thue tai chinh duoc the hien bang so tien Wong throng voi so thap hon gicra gia tri hop IS.7 cua tai san cos dinh va gia tri hien tai cua cac khoan tien thue Coi thieu, tinh tai thei diem bat dau thue, trir di gia tri hao mon luy ke.
Khali hao cua tai san thue tai chinh duoc hach toan theo phuong phap throng thing dua tren th6i gian him dung trot tinh cua tai san thue tai chinh. Thai gian him dung trot tinh cua tai san thue tai chinh nhat guar' tai san co dinh huu hinh duoc neu trong phan chinh sath ke toan 3(e).
16
'Ding COng ty Hang khong Vi?t Nam — CTCP Thuyet minh bao cao tai chinh rieng cho narn ket thnc ngay 31 thing 12 nam 2016 (tiep theo)
Mau B 09 — DN (Ban hinh theo Thong tic so 200/2014/TT-BTC
ngay 22/12/2014 czia Bo Tiz‘ chinh)
(g)
Tai san co dinh vo hinh
Qui4n sir dyng diit
Nguyen gia ban dau cna quyen sir dung slat nhan chuyen nhuong hop phap bao gem gia tri cUa quyen sir dung dat throe ghi nhan trong gia mua va cac chi phi lien quan truc tiep t6i viec c6 &roc quyen sir dung dat. Tong Cong ty khong trich khau hao doi v6i quyen sir dung dat }thong alai han.
(it) Phiin mdm may vi tinh
Phan mem may vi tinh bao gom phan mem quasi IY doanh thu van chuyen hinh khach/hang h6a, phan mem quan 1y hang h6a, va phan mem ke toan. Gia mua cua phan mem may vi tinh m6i ma phan mem nay khong phal lamOt bO phan gin ket voi phan cirng c6 lien quan thi duct von hoa va hach toan nhu tai san co dinh'vo hinh. Phan mem may vi tinh throe tinh khau hao theo phuong phap throng thing trong vong tir ba den bay nam.
Xfiy dung cu ban do' dang
Xay dung co ban do dang phan AIM cac kboan chi phi xay dung va may mot chua duvc hoan thanh hoac chua lap dat xong. Xay dung co ban der dang se duoc chuyen sang tai san co dinh theo gia tam tinh (neu chua c6 quyet toan &roc phe duyet) khi cac tai san throe ban giao dua vao sir dung.
Theo quy dinh ve quail lY dat tu va xay dung cua Nha rar6c, try theo phan cap quail 1Y, gia tri guy& toan cac cong trinh xay dung co ban hoan thanh can &roc cac co quan c6 thaw quyen phe duyet. Do d6, gia tri cuoi cung cua cac cong trinh xay dung co ban c6 the thay dOi va phu thuOc vao quyet toan &roc phe duyet boi cac co quan c6 tham quyen.
Chi phi tra &Ink dai 114n
Chi phi sira chua dug ca vet than may bay
Chi phi sira chua 16n dOng ca may bay da Oat sinh duct phan bo vao ket qua boat Ong kinh doanh tinh tir thoi diem dai tu, sua chua hoan thanh. Doi voi Ong ca may bay time, chi phi ch6 [than bo la gia tri sira chua sau khi da tar phan thu hoi guy dai tu tir bEn cho thue may bay. Chi phi baothrong, sira chua doi v6i than may bay, Ong co chinh, dOng co phu va tang may bay cho moi Ian c6 gia tri thong duong tir 300.000 USD tr6 len se duct 'phan b6 vao ket qua hoat Ong kinh doanh trong ba nam. Chi phi sira chua duct ghi nhan vao chi phi trong tam neu gia tri nhO han 300.000 USD.
(it) Phi bao lanh till dyng xuat khan vay mua may bay
Phi bao lanh tin dung xuat khau hop deng huy &ling von mua may bay theo hint' thirc thue tai chinh va cac chi phi khac lien quan den hop (long buy Ong von &roc phan be) theo phuong phap throng thang vao chi phi boat dOng kinh doanh theo thoi gian huy dOng von.
(h)
(i)
(1)
17
Tang COng ty Hang khong Vi't Nam — CTCP Thuyet minh bao cao tai chinh rieng cho nam ket tittle ngay 31 thang 12 nam 2016 (tiep theo)
Mau B 09 — DN (Ban hanh theo Thong to so 200/2014/TT-BTC
ngay 22/12/2014 cita Bo Tat chintz)
(iii) Cong cu va dyng cu
Cong cu va citing cu bao g6m:
Cac tai san 'Ring Cong ty nam giu de sir dung trong qua trinh boat Ong kinh doanh binh thueng, vai nguyen gia cua mei tai san thap hon 30 trieu VND va do do khong du dieu kien ghi nhan la tai san ce dinh theo quy dinh hien hanh. Nguyen gia cna cong cu va dung cu duac phan be trong veng hai nam;
Cac vat tu, phu tung quay veng thtrc hien phan b6 den hang nam (Thuyet minh 3(d)).
Cac khoin d'Au tu'
Da u tu' vao cong ty con, cong ty lien ket va kinh doanh Ang kiem soot vet dau lir Op von-vao ctic dun vi khdc phat sinh trong giai doyn tro'p'e co plain hda
Cac khoan Tau tn• vao cong ty con, cong ty lien ket va co se. kink doanh deng kiem sok va tot gap von vao cac don vi khac phat sinh trong giai doan truac ce phan hoa dupe ghi nhan theo gia tri duac dinh gia khi Tong Cong ty chuyen del thanh cong ty co phan tai ngay 31 thang 3 nam 2015 va duet B6 Giao thong Van tai phe duyet theo Quyet dinh so 3207/QD-BGTVT ngay 13 thang 10 nam 2016 ("Quyet dinh 3207"). Gia tri dinh gia lai &lac xem la gia goc ban dau cua cac khoan dau to khi Tong COng ty chuyen thanh cong ty CO phan. Sau ghi nhan ban dau, cac khoan day to nay dupe ghi nhan theo gia goc trir, di du' phOng giant gia khoan day tu. Co tire va lai nhuan duac Chia quan den giai doan trurac CO phan hoa dupe ghi giam vao gia tri ghi se dm khoan dau
(ii) Dau tir veto cong ty con, cong ty lien kEt va so' kinh doanh eOng kiAt soot va dau gdp von vao cac dot vi khdc phat sinh trong giai doyn sau co phlin hoa
Cac khoan dau tu vao cong ty con, cong ty lien ket va ca so kinh doanh d6ng kiem sok va,d'au tu' g6p von vao cac don vi khac phat sinh trong giai doan sau ce phan boa dupe ghi nhan bandau theo gia goc bao gem gia mua va cac chi phi mua co lien quan trvc tiep. Sau ghi nhan ban clan, cac khoan dau tu' vao ding ty con,,cong ty ket va cac don vi khac dupe xac dinh theo gia goc nil. di du phOng giam gia khoan dau
I (iii) Du' phong giam gid dau tu' tai chinh
phong,giam gia tu &rot lap khi don nhan dau tu' phat sinh ngoai trir twang hap khoan 16 do da nam trong kien cna Tong Cong ty khi quyet dinh dau tu. phOng giam gia dau tu' dupe 'loan nhap khi don vi nhan dau tu sau do tao ra lai nhuan de bu trir cho cac khoan to da dupe lap du' phOng trade kia. Khoan du' pheng chi dirge hoan nhap trong pham vi sao cho gia tri ghi so dm khoan dau tu' khong vu'ot qua gia tri ghi so cua chiing khi gia dinh khong c6 khoan du phOng nao da du'p'e ghi nhan.
Du phOng giam gia vao ding ty con, ding ty lien ket, ca so' kinh doanh deng kiem sok va cac don vi khac duac trich lap dva teen quy dinh tai Thong tu so 228/2009/TT-BTC ngay 7 thang 12 nam 2009 dm B6 Tai chinh ye "Huang clan che de trich lap va su dung cac khoan du phong giam gia hang ton kho, ten that cac khoan dau tu' tai chinh, no' phai thu kho dpi va bao hanh san pham, hang h6a, cong trinh xay lap tai doanh nghiep" va Thong tu se 89/2013/TT-BTC ngay 28 thang 6 nam 2013 dm Be Tai chinh ve viec sira dpi be sung Thong so 228/2009/TT-BTC va cac quy dinh ke toan hien hanh.
4
a
18
TOng Cong ty Hang khong Vi0 Nam — CTCP Thuyet minh bao cao tai chinh rieng cho dam ket thfic ngay 31 thang 12 nam 2016 (tiep theo)
Mau B 09 — DN (Ban hanh theo Thong to so 200/2014/TT-BTC
ngay 22/12/2014 clia BO Tai chinh)
(k) Cac khoin phai tra ngtreti ban va cac khoan phai tra khac
Cac khoan phai tra ngirei ban va khoan phai tra khac dugc the hien theo gia gac.
(1) Dkr phimg
Mat khoan phang dirge ghi nhan neu, do ket qua cila mat sir kien trong qua khd, Tang COng ty có nghia vu phap ly hien tai ,hoidc lien doi có the uOc tinh mat each clang tin cay, va elide chan se lam giam cac Igi ich kinh to trong tuang lai de thanh toan cac khoan ng phai tra do nghia vu do. Khoan du phong dirge xac dinh bang each chiet khan clang tien du kien phai tra trong tuang lai yai ty le chiet khau truot thue phan anh danh gia cda thi twang O. dial' diem hien tai ve gia tri thei gian cua tien va rni ro cu the dm khoan no do.
Nahra vu hoan tranuiy bay
Theo cac diet' khoan cila hop dong thue hog clang may bay kji Oda Tong COng ty va cac ben cho thue, Tong Cong ty co nghia vu khoi phpc lai diet' kien va kha nang hoat clang caa may bay nhu khi &lac ban giao (ngoai trir cac hao man to nhien) khi hoan tra lai may bay cho ben cho thue tai cuOi th6i han thue. Theo Cong van so 11876/BTC-CDKT cua BO Tai chinh, Tong COng ty có the ghi nhan chi phi tra may bay thue hog clang khi thuc to phat sinh ho4c lap du ph6ng hoan tra may bay trong th6i gian thue. Tong Cong ty hien dang ap dung chinh skit ghi nhan chi phi tra may bay thue hog clang khi thuc to phat sinh.
(m) Doanh thu chua thuc hi41 tir chuvng trinh khach hang thuong xuyen
Tang Cong ty thuc hien chtrang trinh Bong Sen \Tang cho cac khach hang thuong xuyen, theo do khach hang se dirge tich luy diem thugng khi mua hang hOa hoc sir dung dich vu cua Tong Cong ty hay mat so doi tac cu the cila Tong Cong ty. Phan doanh thu tuang Ong y6i so diem tich luy ma khach hang du kien lay thuong dugc xac dinh then gia tri hop 13i va ghi nhan la doanh thu chua thuc hien. Doanh thu chua thuc hien dirge ghi nhan la doanh thu trong nain neu khach hang lay thuong hoc diem thugng tich lily het han.
(n) VOn co phAn
Co phtEu pha thong
Co phieu Oa thong duct ghi nhan theo menh gia. Chi phi pilaf sinh lien quan true tiep den viec phat hanh co phieu, trd di anh htrong thue, dugc ghi giam vao. th4ng du von co phan.
19
TO'ng COng ty Hang khong Vqt Nam — CTCP Thuyet minh bao cao tai chinh rieng cho nam ket &tic ngay 31 thang 12 nam 2016 (tiep theo)
Mau B 09 — DN (Ban hanh theo Thong to so 200/2014/TT-BTC
ngay 22/12/2014 caa B(3 Tai chinh)
ti (o) Thtt4
Thu8 thu nhap doanh nghiep tinh tren lgi nhuan hoac to tarot hap nhat ena nam bao cao bao gom thug thu nhap hien hanh va thug thu nhap hoan lai. Thue thu nhap doanh nghiep dupe ghi nhan trong bao cao ket qua hog d6ng kinh doanh rieng ngoai tu twang hop có cac khoan thug thu nhap lien
thug thu nhap nay ding dupe ghi nhan vao tai khoan tuong ung thu6c von chn sa quan den cac khoan tripe dupe ghi nhan vao mot tai khoan thu6c von chn,s6 htin, thi khi do cac khoan
Thue thu nhap hien hanh la khoan thug du kien phai n6p dua tren thu nhap chju thug trong nam, su dung cac mire thug suat có hieu lac tai ngay ket dine kY ke toan nam, va cac khoan dieu chinh thug phai n6p lien quan den nhfing nam truck.
Thue thu nhap hoan lai dupe tinh cho cac chenh lech tam thai gbua gia trj ghi s6 cho mue dich bao cao tai chinh va gia tri sir dung cho tripe dich tinh thug cna cac khoan mtic tai san va np phai tra trong bang_can dOi ke toan. Gia trj cua thug thu nhap hoan lai duac ghi nhan dua ten each thirc du kien thu hoi hoac thanh toan gia trj ghi so cua cac khoan intic tai san va np phai tra sir dung cac mirc thug suat có hieu bye hoac co ban c6 hieu lac tai ngay ket fink ky ke toan nam.
Tai san thug thu nhap hoan lai chi dupe ghi nhan trong pham vi chat than nhuan tinh thug trong tuang lai de tai san thug thu nhap nay c6 the sit' dung dupe. Tai san thug thu nhap hoan lai dupe ghi giam trong pham vi khong con chac chan la cac Igi ich ye thug lien quan nay se su dung dupe.
(p) Doanh thu va thu nh4p khac
(i) Doanh thu vijn chuyen hang khong ,
Cac khoan thu ban chin-1g tir van chuyen (bao gem ye va cac chimg tir van chuyen khac) dupe ghi 1 nhan la khohn phai tranguai ban tren bang can dtii k8 Wan. Gia trj khoan phai tra ngtrai ban nay duce 1; ket chuyen vao doanh thu phan anh tren bao cao ket qua boat deng kinh doanh rieng khi dich vu van 1 chuyen dupe thus hien. ?,,
--, Doanh thu cung cap dich vu phy tr9'
Doanh thu eung cap dich vu php trp dupe hoan thanh trong thai gian ngan dupe ghi nhan trong bao F.-;4
cao ket qua hoat Ong kinh doanh rieng khi dich vu duoc that hien. Doanh thu khong dugc ghi nhan neu nhu. có nhung yeu to khong chae chan tong yeu lien quan tai kha nang thu hoi cac khoan phai thu.
(iii) Doanh thu cho thug
Doanh thu cho thug tai san dupe ghi nhan trong bao cao ket qua hoat dOng kinh doanh rieng theo phuong pha.p duang thang dua vao thai han dm hpp (long thug.
(iv) Thu nhik tir tin lai
Thu nhap tir tien lai dupe ghi nhan theo ty le Mang img thai gian dua tren so dic va lai suat dp dung.
20
Tong COng ty Hang khOng V* Nam — CTCP Thuytt minh bao ea° tai chinh rieng cho nam kit fink ngay 31 thang 12 nam 2016 (tiep theo)
Mau B 09 —DN (Ban hanh theo Thong to so 200/2014/TT-BTC
ngay 22/12/2014 cua BO Tai chinh)
(v) Thu nheip tie ca tirc
Thu nhap to c6 tuc dugc ghi nhan khi quyen nhan c6 tirc duoc xac lap. Co tilt bang c6 phieu khong &tot ghi nhan la doanh thu boat -dOng tai chinh. Co tirc va loi nhuan &roc chia lien quan den giai doan truck khi mua khoan dau to hoac truck giai doan co phan boa throe ghi giam vao gia tri ghi so cua khoan dau tu.
(q) Cac khoan thanh toan thue host &Ong
Cac khoan thanh toan thue hog dOng duvc ghi nhan trong bao cao ket qua boat &Ong kinh doanh rieng theo phuo'ng phap dugng thang dga vao Mai ban dm hop &lig thue.
(r) Chi phi di vay
Chi phi di vay dugc ghi nhan la chi phi trong nam khi chi phi nay phat sinh, ngoai trir twang hop chi phi di vay lien quan den cac khoan vay cho myc dick hinh thanh tai san du dieu kien von boa chi phi di vay thi khi do chi phi di vay se dugc von boa va &roc ghi vao nguyen gia cac tai san nay.
(s) Cac ben lien quan
Cac ben &roc coi la ben lien quan cua T6ng Cong ty net' met ben có kha 'fang, bye tiep hoac gian tiep, kiem scat ben kia hoac gay anh hugng clang Ice tai ben kia trong viec ra cac quyet dinh tai chinh va boat Ong, hoac khi Tang COng ty va ben kia ding chili sir kiem scat chung hoac anh twang clang ke chung. Cac ben lien quan c6 the la cac ding ty hoac cac ca nhan, bao gom ca cac thanh vien gia dinh than can dm cac ca nhan dugc coi la lien quan.
4. Tien va cac khoan tu•o•ng dtrung tien
31/12/2016 VND
1/1/2016 VND
Tien mat 11.965.412.532 14.887.642.535 Tien gui ngan hang 782.033.828.460 580.991.409.713 Tien dang chuyen 110.707.232.654 111.557.340.231 Cac khoan tuang duo'ng tien 1.348.625.500.000
904.706.473.646 2.056.061.892.479
a
21
T4ng Cong ty Hang khong Viet Nam — CTCP Thuyk minh bao cao tai chinh rieng cho narn ket thtic ngay 31 thang 12 dam 2016 (tiep theo)
5. Phai thu ng'An han cua khach hang
(a) Chi tit phai thu ciia khach hang
Phai thu tit cac dai ly ban san pham van chuyen
31/12/2016 VND
1/1/2016 VND
hanh khach 1.608.280.934.139 1.596.397.209.298 Phai thu tir cac hang hang khong Interlines khac 68.518.579.789 89.062.691.782 Phai thu cuo.c van chuyen hang hoa 204.194.492.415 152.423.662.784 Phai thu cho dine may bay 78.156.868.251 236.915.224.656 Phai thu ngan han khac 368.358.564.730 263.305.826.456
2.327.509.439.324 2.338.104.614.976
(b) Phai thu ciia khach hang la ben lien quan
Gong ty con Cong ty CO phan Hang khong Jetstar Pacific Airlines
31/12/2016 VND
1/1/2016 VND
(JPA) 95.496.296.487 204.640.333.550 COng ty TNHH MTV Dich vu mat dat san bay Viet Nam 59.829.349.325 •••
Gong ty lien al Hang hang khong Cambodia Angkor Air 35.640.125.708 62.312.296.167
190.965.771.520 266.952.629.717
Khoan phai thu thuong mai tir cac ben lien quan khong c6 dam bao, khong tinh lai va duo•c hoan tra khi co yeu cau.
Mau B 09 — DN (Ban hanh theo Thong to so 200/2014/TT-BTC
'Tay 22/12/2014 ciia BO Tai chink)
22
Tong Ging ty Hang khong Viet Nam — CTCP Thuyet mink bao cao tai chinh rieng cho nam ket thtic ngay 31 thang 12 nam 2016 (tiecp theo)
Mau B 09 — DN (Ban hanh theo Thong to so 200/2014/TT-BTC
ngay 22/12/2014 do Bo Tai chinh)
6. Tra truck cho ngtroi ban
Tra truck cho ngtrai ban ngan han
31/12/2016 VND
1/1/2016 VND
Tra truck tien mua may bay 6.297.593.700.882 5.826.952.670.840 ..:4 Tra truere chi phi sira cilia lon cho' can trir Quy dai to 1.799.799.981.195 1.396.724.789.857 Tra trade tien thug maybay 445.604.170.216 360.479.615.107 Tra truot khac 162.723.593.630 283.600.231.616
8.705.721.445.923 7.867.757.307.420
Tra trtthc cho ngtroi ban dai han Trail-arc tien mua may bay 2.435.873.162.405 4.706.455.189.310
11.141.594.608.328 12.574.212.496.730
7. Phai thu khac
(a) Cac khoin phai thu ng'An han khac bao gom
31/12/2016 VND
1/1/2016 VND
Phai thu va co tire va nhuan duvc chia 5.065.893.185 234.209.112.084 Phai thu tien bai thireeng bao hiam 38.878.381.671 33.988.001.688 Tai san da giao cho ding ty con 27.722.632.154 27.549.660.021 Phai thu lgi nhuan hop dong hop tac kink doanh 29.930.928.493 16.220.838.879 Dat CQC thue may bay ngan ban (*) 171.997.542.750 Phai thu khac 130.322.848.287 124.437.899.567
403.918.226.540 436.405.512.239
(*) Dat CQC thue may bay ngan han la khoan tian Tang Cong ty dat coc de thue tau bay va se duvc (loan tra trong yang 12 thang ke ngay bao cao.
23
TCing Cong ty Hang khOng Viet Nam — CTCP Thuyet minh bao cao tai chinh rieng cho nam ket thfic ngay 31 thang 12 nam 2016 (tie') theo)
Mau B 09 —DN (Ban hanh theo Thong tu• so 200/2014/TT-BTC
ngay 22/12/2014 cz:ea BO Tai chInh)
(b) Cac khoan phai thu dai 114n khac bao g4m
31/12/2016
1/1/2016 VND
VND
Dat COC thue may bay, Ong co may bay 1.947.656.234.008 1.928.947.752.637 Dat coc va phai thu khac 115.181.230.352 120.751.474.481
2.062.837.464.360 2.049.699.227.118
(c) Phai thu khac tir cac ben lien quan
Cong ty con
31/12/2016 VND
1/1/2016 VND
Cong ty TNHH MTV Dich vu mat dat san bay Viet Nam 16.372.347.395 Cong ty TNHH MTV Ks,- thuat May bay 37.285.109.751 53.954.470.742 COng ty TNHH MTV Nhien lieu Hang khong Viet Nam (Skypec) 173.000.000.000 Cong ty TNHH Dich vu Hang boa Tan Son Nhat 29.930.928.493 16.220.838.879
0
Cong ty lien Idt COng ty CO phan Cho thue May bay Viet Nam (*) 431.876.460.454 426.469.704.854
515.464.846.093 669.645.014.475
(*) Phai thu khac tir Cong ty Co phan Cho thue May bay Viet Nam the hien tien dat c9c thue may bay ciia Tong Cong ty.
Khoan phai thu khac tir cac ben lien quan khong co dam bao, khOng tinh iai va duo•c boan tra khi co yeu cau.
24
Tiing COng ty Hang khang Viet Nam — CTCP Thuyet minh bao cao tai chinh rieng cho Liam ket fink ngay 31 thing 12 'lam 2016
(tiep theo)
Ng xAu 31/12/2016
Thoi gian qua ham
Gia tri co the Gia gec Dv phOng thu hei
VND VND VND
Mau B 09 — DN (Ban hanh theo Thong to so 200/2014/TT-BTC
ngay 22/12/2014 ctia Bo Tin chinh)
1!I Ng qua han Dai V/ Global Flight 1 - 2 nam 3.625.074.029 (3.625.074.029) Dai ly BSP Phap Consult 6 thang - 3 nam 87.313.766 (87.313.766) Cac doi ttrong khac 2 thang - 19 Om 22.212.413.746 (20.435.761.856) 1.776.651.890
25.924.801.541 (24.148.149.651) 1.776.651.,890
Trong dó:
Thy phong phai thu kho doi — ngOn han (24.148.149.651)
1/1/2016 4
Thei gian qua Ilan
Gia tri co the Gia gee Dir phong thu hei
VND VND VND
Nq qua han 114 ly Global Flight
6 thang 5.701.016.792 (5.701.016.792) I Dai ly BSP Phap Consult
26 thang 6.641.874.964 (6.641.874.964)
Cac d6i Wong khac 2 thang - 19 nam 25.201.013.011 (24.915.916.159) 285.096.852
37.543.904.767 (37.258.807.915) 285.096.852
TrOng
thy phong phai thu kho doi — ngOn han (37.258.807.915)
25
'Ding ,Cong ty Hang khOng V* Nam — CTCP Thuyet minh bao cao tai chinh rieng cho dam ket thuc ngay 31 thing 12 nam 2016 (tiep theo)
Mau B 09 — DN (Ban hanh theo Thong to so 200/2014/TT-BTC
ngay 22/12/2014 ctia BO Tat chinh)
9. Hang ton kho
Hang mua clang di tren &rang
31/12/2016 1/1/2016 Gia. pie Du' phong Gia pie Dir phong VND VND VND VND
125.666.800 Nguyen vat lieu 264.788.041.104 - 214.163.260.614 Cong cu \fa dung cu 50.498.219.653 - 76.259.032.249 Chi phi san xuAt kinh doanh
dang 132.581.544 Hang hi5a kho bao thu'e 12.645.537.475 17.661.680.170
328.057.465.032 - 308.216.554.577
26
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TOng Citing ty Hang khong Vqt Nam — CTCP Thuyet minh bao cao tai chinh rieng cho nam ket fink ngay 31 thang 12 nam 2016 (tiep theo)
Trong tai san co dinh hitu hinh tai ngay 31 thang 12 nam 2016 có cac tai san co nguyen gia 1.020.931 trieu VND da khau hao het nhung van dang cluvc sir dung (1/1/2016: 1.188.822 trieu VND).
Trong nam chi phi vay dirot von boa trong tai san co dinh ink hinh Wang &rung 117.587 trieu VND (kY 9 thang ket fink ngay 31 thang 12 nam 2015: 112.829 trieu VND).
Tai ngay 31 thang 12 nam 2016 tai san co dinhyru hinh có gia tri con lai la 12.964.972 trieu VND (1/1/2016: 10.103.928 trieu VND) duvc the chap tai ngan hang de bao darn cho cac khoan vay caa Tong Cong ty.
11. Tai san co dinh hint hinh thue tai chinh
Nguyen gia
May bay va dOng co, may bay
VND
Se du dau nam 55.222.542.538.504 Tang trong nam 3.360.415.787.641 Dieu chinh nguyen gia may bay 97.734.711.697 Chuyen sang tai san co dinh him hinh (5.276.693.298.298)
Se du cuei nam 53.403.999.739.544
Gia tri hao mon lay ke
Se du dau nam 13.891.348.352.344 Khan hao trong nam 3.284.966.017.049 Chuyen sang tai san co dinh hiru hinh (3.847.001.806.231)
Se du cuei nam 13.329.312.563.162
Gia tri con lai
Se du dau nam 41.331.194.186.160 So du cuOi nam 40.074.687.176.382
'Ring Cong ty dang thue tai chinh 42 may bay bao .gem cac loai may bay A321, B777, B787 \fa ATR72-500. ,Den cuoi giai doan thue tang hop &lig thue, Tong Cong ty có quyen lua chon mua lai nhung thiet bi nay theo dieu kien trong hop °tong. Thiel bi thue duvc dimg de darn bao cho nghia vu thanh toan tien thue (Thuyet minh 21(b)(ii)).
Mau B 09 — DN (Ban hanh theo Thong to so 200/2014/TT-BTC
ngay 22/12/2014 cita BO Tai chinh)
28
ti
TOng Ging ty Hang khOng Viet Nam — CTCP Thuyet minh bao cao tai chinh rieng cho nam ket thtic ngay 31 thing 12 dam 2016 (tiep theo)
Mau B 09 — DN (Ban hanh theo ThOng to so 200/2014/TT-BTC
ngay 22/12/2014 ceta Bo Tai chinh)
12. Tai san co dinh vo hinh
Nguyen gia
Quyen sir dung dat
VND
PhAn mem may vi tinh
VND to'ng tong
VND
So du clan nam 60.970.556.541 361.524.732.439 422.495.288.980 Tang trong nam 14.794.320.000 14.794.320.000 Phan loai lai tai san co dinh huu hinh 268.000.000 268.000.000 GrOp von thanh lap cong ty con (2.601.422.519) (2.601.422.519)
S6 du cuo'i nam 60.970.556.541 373.985.629.920 434.956.186.461
Gia tri hao mon lily kt -
So dudau nam 298.092.597.542 298.092.597.542 Khau hao trong nam 40.153.027.778 40.153.027.778 Phan loai lai tai san co dinh hfru birth 268.000.000 268.000.000 Gop von thanh lap ding ty con (2.348.145.372) (2.348.145.372)
So du cuo'i nam 336.165.479.948 336.165.479.948
Gia tri con lai
So du dau nam 60.970.556.541 63.432.134.897 124.402.691.438 S6 du cu6i nam 60.970.556.541 37.820.149.972 98.790.706.513
Trong tai san cif) dinh vo hinh tai ngay 31 thing 12 nam 2016 có cac tai san co nguyen gia 279 ty VND da khan hao het nhung van dang duos sir dung (1/1/2016: 76 ty VND).
- 13. Vay dtyng co' ban dang
Cac cong trinh xay dung ca ban dang ion nhtr sau:
31/12/2016 1/1/2016 VND VND
Du an 10 A350 ky nam 2007 Du an nha di'eu hanh kh6i khai that phia Nam Du an Retrofit 6 A321 Du an 8 B787-9 kY nam 2008 Cac du an khac
171.315.035.746 176.376.409.365
868.079.945 135.625.980.602 82.371.394.550
19.156.657.493 69.680.130.263
9.264.436.503 30.591.770.051 T' HLi
200.604.209.687 494.645.684.831
Trong nam, chi phi vay &rot On hOa vao chi phi xay dung ca ban der dang tuong dtrang 188.274 trieu VND (kY 9 thing ket dine ngay 31 thing 12 nam 2015: 50.541 trieu VND).
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Tiing COng ty Hang khong Vi4 Nam — CTCP Thuyet mink bao cao tai chinh rieng cho nam ket fink ngay 31 thing 12 nam 2016 (tiep theo)
Tai san va no• phai tra ban giao cho cong ty con tai ngay 1 thang 1 nam 2016 nhtr sau:
1/1/2016 VND
TiOn 1.161.539.916 Cac khoan phai thu ngan han 22.007.556.666 Hang ton kho 46.338.020.334 Tai san ngan han khac • 401.162.386 Cac khoan phai thu dai han 26.255.484.000 Tai sari co dinh halt hinh 106.035.390.378 Tai san co dinh vo hinh 253.277.147 Xay citing co ban dO. clang 1.910.345.651 Chi phi tra truck dai han 3.497.245.865 Tai-san dai ban khac 120.500.000 Ng ngan han (24.083.677.080)
183.896.845.263
VOn gOp Wang tiOn 66.103.154.737
TOng von dau tu• 250.000.000.000
Mau B 09 — DN (Ban Huth theo Thong to so 200/2014/TT-BTC
ngay 22/12/2014 cna Bo Tat chinh)
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Tang Cong ty Hang khong Vi4 Nam — CTCP Thuyet minh bao cao tai chinh rieng cho nam ket thoc ngay 31 thing 12 nam 2016 (tiep theo)
Mau B 09 — DN (Ban hank theo Thong to so 200/2014/TT-BTC
ngay 22/12/2014 cita BO Tat chinh)
15. Chi phi tra tru*c
(a) Chi phi tra tru*c ngan 114n
31/12/2016 1/1/2016 VND VND
Hoa hong thu ban chang -Ur van chuyen (*) 78.721.654.334 87.678.036.439 Chi phi tra truck ngan han khac 11.470.117.082 39.544.592.393
90.191.771.416 127.222.628.832
(*) -Day la khoan boa hOng cua cac chUng to van chuyL dd ban nhung dich vu van chuyen chua dirge thuc hien. Khoan tra truo•c nay se duot teach toan vao chi phi khi dich vu van chuyen &roc thuc hien hoac khi cac chilng tir van chnyen da" bet han.
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TOng COng ty Hang khOng Vi4 Nam — CTCP Thuyet minh bao cao tai chinh rieng cho nam ket thfic ngay 31 thang 12 nam 2016 (tiep theo)
Mau B 09 — DN (Ban hanh theo ThOng tn. so 200/2014/TT-BTC
ngay 22/12/2014 czia Bo Tai chintz)
16. PhAi tra nguid ban ngan 114n
(a) Chi tiet phai tra ngtdri ban
Phai tra thu ban chimg tir van chuye'n hanh
Gia g6c va so có kha nang tra nor 31/12/2016 1/1/2016
VND VND
khach, HIM ly, MCO (i) 6.441.650.596.415 5.791.337.602.893 Phai tra thu ban thue tren gia ye (ii) 1.033.239.312.013 888.615.766.298 Phai tra ngtroi ban va phai tra interline 1.425.459.974.909 972.136.430.028 Phai tra thu ban khac 18.067.603.935 26.567.047.184 Phai-tra thu ban chirng tir van chuyekn hang hoa 18.674.744.501 8.992.883.099
8.937.092.231.773 7.687.649.729.502
Phai tra thu ban chimg tir van chuy6n hanh khach, hanh 1Y, MCO phati anh gia tri khach hang da mua dich nhung chua sir dung tinh den thei diem ket thiic kY ke town nam.
Phai tra thu ban thu6 tren gia ye phan anh khoan TOng Cong ty phai tra co quan thue hoac nha quail IY san bay, bao gom cac loai thue phat sinh khi ban ye cho hanh khach va cac loai time se phat sinh nghia vu phai tra khi dux hien dich vu van chuyen.
(b) Phai tra ngtrei ban la cac ben lien quan
Gia goc va so co MI5 nang tra nq 31/12/2016 1/1/2016
VND VND
Cong ty con Cong ty TNHH MTV Dich vu mat dat san bay Viet Nam 49.672.396.892
Khoan phai tra thtrang mai dOi cac ben lien quan khong &rot darn bao, khOng chiu lai va phai tra khi c6 yeu cau.
36
Ti;ng Cling ty Hang khong Vi4 Nam — CTCP Thuyet mink WI) cao tai chinh rieng cho nam ket dine ngay 31 thang 12 /tam 2016 (tiep theo)
Mau B 09 — DN (Ban hanh theo Thong to so 200/2014/TT-BTC
ngay 22/12/2014 czia BO Tai chinh)
17. Thue va cac khoan phai thu va phai nip Nha nithc
(a) Thue phai thu Nha ntio.c
So phai thu So da tinge hoan 1/1/2016 trong nam tai trong nam 31/12/2016
VND VND VND VND
Thue thu nhap doanh nghiep 59.664.855.743 - 59.664.855.743
(b) Thue va cac khoan phai Op Nha ntarc
St) OM nOp 1/1/2016 trong nam
VND VND
Thud gia tri
St) da ni)p trong nam
VND
13.6 trtr trong nam
VND 31/12/2016
VND
gia tang 1.110.793.992 252.087.750.338 (251.096.061.080) 2.102.483.250 Thud thu nhap ca nhan 11.313.548.495 665.503.952.249 (619.961.292.304) 56.856.208.440 Thud thu nhap doanh, nghiep (*) 7.716.740.942 - (7.716.740.942) Thue xuat nhap khhu 10.396.197.836 (10.396.197.836) Thue slat 245.954.847 28.458.682.668 (28.704.637.515) Thud nha than 6.046.069.082 79.465.956.639 (77.651.357.705) 7.860.668.016 Phi, le phi 1.077.755 17.458.099.302 (17.459.177.057)
18.717.444.171 1.061.087.379.974 (1.005.268.723.497) (7.716.740.942) 66.819.359.706
(*) Thue thu nhap doanh nghiep pilaf sigh trong nam lien quan den float &Ong hap tac kinh doanh dm Tong Cong ty voi Cong ty TNHH Dich vu hang boa Tan Son Nhat. So thue thu nhap doanh nghiep nay da duac tra beri Cong ty TNHH Dich vu hang boa Tan Son NbAt.
37
Tiing Cling ty Hang khong Vi4 Nam — CTCP Thuyet minh bao cao tai chinh rieng cho nam ket thilc ngay 31 thang 12 dam 2016 (tiep theo)
Mau B 09 —DN (Ban hanh then Thong tic so 200/2014/TT-BTC
ngay 22/12/2014 etel BO Tai chinh)
18. Chi phi phai tra nga'n kan
31/12/2016 VND
1/1/2016 VND
Chi phi phyc vu chuyL bay 931.004.315.786 813.925.416.310 Chi phi nhien lieu 722.898.386.202 296.443.197.341 Chi phi thue, sira chfra may bay 162.003.519.464 679.781.919.355 Chi phi lai vay 242.324.960.588 216.385.047.282 Cac khoan trich tru•oc khac 346.924.202.861 592.722.028.689
2.405.155.384.901 2.599.257.608.977
Chi phi phai tea cac ben lien quan
Ging ty con Cong ty TNHH Nhien lieu Hang khong Viet Nam
31/12/2016 VND
1/1/2016 VND
(Skypec) 36.383.836.508 164.462.553.002 Cong ty TNHH MTV KS', thuAt May bay 204.579.683.045 337.600.074.338 COng ty TNHH MTV Dich vu mat dat san bay Viet Nam 48.540.186.223 Cong ty Co phan Tin hoc Vigil thOng Hang khong 17.199.228.010 12.430.953.397 Cong ty Co phan Suat An Hang khong Nei Bai 15.937.018.434 45.012.739.428 Cong ty TNHH MTV Suat An Hang khong Viet Nam 28.839.168.064
Cling ty lien kEt Hang Hang khong Cambodia Angkor Air 33.465.759.940
351.479.120.284 592.972.080.105
Khoan chi phi phai tra cac ben lien quan khOng có dam bao, khong tinh lai va du•oc hoan tra khi co yeu cau.
19. Doanh thu china thiyc hien ngAn h4n
Doanh thu nhan truo•c Doanh thu chu•ong trinh khach hang thuong xuyen
31/12/2016
1/1/2016 VND
VND
54.409.091 558.827.531.007
558.827.531.007
54.409.091
38
Tiing Cong ty Hang khfing Vik Nam — CTCP Thuyk minh bat) cao tai chinh rieng cho nam ket thtic ngay 31 thang 12 dam 2016 (tiep theo)
Mau B 09 — DN (Ban hank theo Thong tu so 200/2014/TT-BTC
ngay 22/12/2014 ciia BO Tai chinh)
20. Phai tra khac
(a) Phai tra ngAn 114n khde
31/12/2016 1/1/2016 VND VND
Chi phi bao dubrig tau bay (*) Phai tra phi thug vat to (**) Phai tra khac
523.939.573.606
78.981.016.341 101.342.332.653
58.275.199.087 77.582.717.693
661.195.789.034 178.925.050.346
(*) Chi phi bao dui-511g tau bay phan anh quy dai tu ma Tong Cong ty gift cho cac tau bay cho thue, --cid het tho•i han thue va da duvc tra lai cho TOng Cong ty de tiep tpc khai
( ) Phai tra phu -tang vat tu phan atilt gia tri trot tinh cda cac phu tang, vat tu da nhan trong nam/ky nhung chua có boa don tuang Ong.
(b) Phai tra dal han khac
31/12/2016 1/1/2016 VND VND
Nhan truo•c khoan ho tra tin dung &roc cap theo hap dong vat lieu \la su•a chda dOng co may bay 311.861.440.231 Nhan guy dai tu va dat coc thue may bay 411.746.265.177 651.569.610.889 Nhan kY quy, ky mac dai han 83.072.805.034 76.158.438.512
806.680.510.442 727.728.049.401
(c) Phai tra khac cho cac ben lien quan
31/12/2016 VND
1/1/2016 VND
Gong ty con Cong ty Co phan Hang khong Jetstar Pacific Airlines (JPA) 153.145.247.635 Cong ty TNHH MTV Dich vu mat d'at san bay Viet Nam 14.235.487.984
Cling ty lien at Hang Hang khong Cambodia Angkor Air 411.746.265.177 498.424.363.254
425.981.753.161 651.569.610.889
Khoan phai tra khac cho cac cong ty lien quan chit yeti the hien tien dat coc thue may bay cita cac cOng ty nay ma 'Fong C8ng ty phai hoan tra khi het tho•i flan thue.
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ti
iii
3
TOng Ging ty HAng khOng Vqt Nam — CTCP Thuytt minh bao cao tai chinh rieng cho nam ktt thus ngay 31 thing 12 Want 2016 (ti4 theo)
Cac khoan vay dai han cua Teng Cong ty chiu lai suit nam trong nam nhu sau:
■ Cac khoan vay dai han bang USD: Lai suit tha Wei; ■ Cac khoan vay dai han bang EUR: Tir 1% den 3,03%; va ■ Cac khoan vay dai han bang VND: Tir 8,6% den 10,5%.
(ii) Cac khoiin thug tai chink
31/12/2016 VND
1/1/2016 VND
Ngan hang Citibank 11.914.382.411.578 13.524.965.844.689 Ngan hang Credit Agricole 3.724.349.288.555 4.764.873.206.038 Ngan hang JP Morgan Chase 2.465.583.917.081 2.715.469.949.743 Ngan hang HSBC 2.525.551.804.710 3.205.243.269.406
rapdoan ING 11.834.176.637.004 12.766.875.117.703 Ngan hang DVB 2.351.181.110.009
34.815.225.168.937 36.977.427.387.579
Cac khoan tien thue t6i thieu phai tra cho cac hop d'()ng thue tai chinh khong the huy ngang tren nhu sau:
Ngay 31 tilting 12 nam 2016
Tiing khoan thanh than tien thue tai chinh
VND Tien lai thue
VND No' pie VND
Trong vong met nam 5.223.462.264.034 647.179.754.300 4.576.282.509.734 Trong Along 2 den 5 nam 17.996.241.601.702 1.627.913.102.574 16.368.328.499.128 Sau 5 nam 14.491.744.589.001 621.130.428.926 13.870.614.160.075
37.711.448.454.737 2.896.223.285.800 34.815.225.168.937
Ngay 1 dicing 1 nazis 2016
Tong khoin thanh than tien thue tai chinh
VND Tien lai thue No: g'Oc
VND VND
Trong yang mot nam • 5.267.848.136.069 600.717.680.939 4.667.130.455.130 Trong yang 2 den 5 nam 18.233.980.426.207 1.427.869.143.485 16.806.111.282.722 Sau nam nam 15.990.235.809.533 486.050.159.806 15.504.185.649.727
39.492.064.371.809 2.514.636.984.230 36.977.427.387.579
Tai ngay 31 thing 12 nam 2016, no• thue tai chinh có ge:ic ngoai to có so du xac p xi 1.529 trieu USD (1/1/2016: 1.645 trieu USD).
Mau B 09 — DN (Ban hanh theo Thong to so 200/2014/TT-BTC
ngay 22/12/2014 czia Bo Tai chinh)
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Tong Cong ty Hang khOng Viet Nam — CTCP Thuyet minh bao cao tai chinh rieng cho dam ket thtic ngay 31 thing 12 nam 2016 (tiep theo)
Mau B 09 —DN (Ban hanh theo Thong tu• so 200/2014/TT-BTC
ngay 22/12/2014 czia Bo Teti chInh)
23. VOn co phAn
VOn co Wan du'c't duyet va da phat hanh cua TOng COng ty la:
31/12/2016 SO co phieu VND
1/1/2016 SO co phieu VND
VOn co pilau duvc duy't 1.227.533.778 12.275.337.780.000 1.119.864.840 11.198.648.400.000
Von co ph,an dä phat hanh Co phieu pho thong 1.227.533.778 12.275.337.780.000 1.119.864.840 11.198.648.400.000
So co phieu dang luu hanh CO phial pito thong 1.227.533.778 12.275.337.780,000 1.119.864.840 11.198.648.400.000
CO phieu,phO thong có menh gia la 10.000 VND. phieu phO thOng tuong vOi mot phieu biEu quyet tai cac cuoc hop co dong cUa Tong Cong ty., Cac co dong du'c't nhan co tat ma Tong COng ty tong be vao tirng thei diem. Tat ca phial pho thOng deu có thir to u'u tien nhu nhau doi
tai san con lai dm Tong COng ty.
Theo 9idy chimg nhn Dang ky Doanh nghiep sda dOi ngdy 8 thing 7 nam 2016, tong von co ph'an ctia Tong Cong ty la 12.275.337.780.000 VND.
Bien dOng von co phan trong nam nhu sau:
Tir 1/1/2016 den 31/12/2016 So CO phieu VND
A
Tir 1/4/2015 den 31/12/2015 SO CO phieu VND
So dtr dAu nam/14 1.119.864.840 11.198.648.400.000 1.119.864.840 11.198.648.400.000 CO phieu phat hanh trong nam/14 107.668.938 1.076.689.380.000
SO du cuOi nam/kY 1.227.533.778 12.275.337.780.000 1.119.864.840 11.198.648.400.000
Tai ngay 31 thing 12 nam 2016, von co phAn da du'c't cac co dOng gop du, chi tilt nhu sau:
S6 luvng co phan
Ty le (%)
SO von geip tai ngay 31/12/2016
VND
CO (long Nha nu& 1.057.638.000 86,16 10.576.380.000.000 Tap doan Hang khong Nhat Ban ANA Holding Inc. (ANA) 107.668.938 8,77 1.076.689.380.000 Cac co dong khac 62.226.840 5,07 622.268.400.000
1.227.533.778 100,00 12.275.337.780.000
44
Tiing Cong ty Hang khong Vqt Nam — CTCP Thuyk minh bao cao tai chinh rieng cho nam ket thtic ngay 31 thang 12 dam 2016
(tiep theo) Mau B 09 — DN
(Ban hanh theo ThOng to sá 200/2014/TT-BTC ngity 22/12/2014 cita Bo Tai chinh)
24. Cac khoan muc ngoai Bang can dOi ke toan
(a) Tai san thue ngoai
Cae khoan tien thue tOi thieu phai tra cho cac hop dOng thue boat Ong nhu sau:
31/12/2016 VND
1/1/2016 VND
Trong vong mot nam 7.128.113.927.186 5.782.828.500.667 Trong Ong 2 den 5 nam 25.920.920.502.810 22.109.114.135.648
Sau 5 nam 58.157.889.036.967 54.563.948.805.050
91.206.923.466.963 82.455.891.441.365
Cae khoan thue ngoai la cac khoan thue may bay va dOng bao may bay A321 — 17 chik thue
kho va 1 chiec thue trot; may bay B777 — 2 chiec thue kho; may bay A330 — 8 chiec thue kilo; may bay ATR72 — 5 chiec tittle kho; may bay B787 — 2 chik thue khO; may bay A350 — 6 chiec thue kho; d'Ong ea thue dai han — 6 chik gom GE90056 (B777), P733692 (A330), P735095 (A330), ESN-V16989 (A321), ESN-V17037 (A321) va ESN-V17365 (A321); dOng ea thue ng'an han — 2 chiec: A350-Trent va A321-V2500.
(b) Ngo#i to cac loaf
31/12/2016 Nguyen to Tuo•ng throng
VND
1/1/2016 Nguyen to Ttrung throng
VND
DO la Oc (AUD) 390.839 6.448.066.606 794.983 13.033.742.350 DO la Canada (CAD) 245.257 4.149.014.022 231.925 3.759.280.105 Do la Wong Kong (KHD) 1.168.285 3.431.252.076 1.646.727 4.775.509.460 Yen Nhat (JPY) 240.251.260 47.089.246.960 236.718.347 44.029.612.542 Won Han QuOc (KRW) 2.871.080.857 54.349.560.623 3.992.284.682 75.853.408.958 Ringit Malaysia (MYR) 2.186.188 11.108.019.246 2.379.688 12.452.908.298 Riip Nga (RUB) 14.613.561 5.553.153.146 47.762.714 14.663.153.106 DO la Singapore (SGD) 2.273.137 35.867.829.039 1.626.185 25.838.449.175 Bat Thai Lan (THB) 44.498.988 28.301.356.234 8.730.642 5.439.190.172 DO la Dai Loan (TWD) 5.415.353 3.834.069.924 14.766.153 10.085.282.499 Do la my- (USD) 9.992.904 227.488.454.096 4.975.626 111.852.071.131 Peso Philippine (PHP) 2.601.844 1.259.292.646 Nhan dan to Trung Quoe (CNY) 28.270.500 92.670.697.787 18.867.284 65.280.801.325 Kip Lao (LAK) 576.000 1.728.000 294.000 882.000 Bang Anh (GBP) 430.422 12.054.407.494 693.143 23.096.894.718 Euro (EUR) 3.986.053 95.964.236.087 2.550.768 62.644.322.364 Rupiah Indonesia (IDR) 5.193.249.616 8.776.591.851 6.479.821.777 12.959.643.554
637.087.683.191 487.024.444.403
45
TOng Cting ty Hang khofing Vi4 Nam — CTCP Thuyet minh boo coo tai chinh rieng cho dam Wet tithe ngay 31 thang 12 nom 2016 (ti6p theo)
(c) Ng kho doi da
31/12/2016 1/1/2016 VND VND
Ng kho dOi da
98.127.455.649 85.899.186.850
(d) Cam ke't chi tieu von
Thong 11 nom 2007, T6ng C6ng ty 1(.3% hoRd6ng mua 4 may bay B787-8 yoi hang Boeing. Thong 10 nom 2010, Tong Cong ty da ky phi 1pc dieu chinh 4 may bay B787-8 tren thanh 4 may bay B787-9 ya mua bo sung 4 may bay B787-9. T6ng du toan ciia 8 may bay B787-9 la 1.530,5 trieu USD. Titth den ngay 31 thang 12 nom 2016, con 1 may bay dm bop dOng nay china dtroc Tong C6ng ty nh4n ye.
Thong 12 nom 2007, T6ng Cong ty kji hop d6ng mua 10 may bay A350-900XWB yoi Hang Airbus S.A.S. voi tong mire dau to la 1.806,5 trieu USD. Tinh‘den ngay 31 thang 12 nom 2016, can 8 may bay oh hop clang nay chua &roc Tong Cong ty nh'an ye.
Mau B 09 — DN (Ban hanh theo Thong tu. so 200/2014/TT-BTC
ngay 22/12/2014 cfia BO Tai chinh)
46
TOng Cong ty Hang killing Vqt Nam — CTCP Thuyet minh bao cao tai chinh rieng cho nam ket thin ngay 31 thang 12 nam 2016 (tiep theo)
Mau B 09 —DN (Ban hanh theo Thong to so 200/2014/TT-BTC
ngay 22/12/2014 czki BO Tai chinh)
25. Doanh thu ban hang Ara cung cap dich 1711
T6ng doanh thu the hien tong gia tri hang ban va dich vu da cung cap, khOng bao gom thud gia tri gia tang. Doanh thu thuan bao
Tir 1/1/2016 den 31/12/2016
VND
Tir 1/4/2015 den 31/12/2015
VND
• Doanh thu van tai hanh khach, hanh 1)5 (*) 47.271.645.563.609 33.288.406.952.380 • Doanh thu van tai hang Ma, buy kien 4.835.304.390.950 3.500.691.079.293 • Doanh thu chuyen co; thud chuyen 2.328.824.357.717 986.692.547.522 • Doanh thu van MI hang khong khac 845.344.468.042 634.237.214.353
Doanh thu van tai hang khOng 55.281.118.780.318 38.410.027.793.548
• Doanh thu phyc vu ky thu at, thwang naafi 668.467.477.248 772.645.267.272 • Doanh thu cho thud tai san 539.979.931.986 478.098.851.847 ■ Doanh thu hoot dOng phy try van tai khac 458.319.484.655 255.696.970.200 • Doanh thu hoa hong 45.219.517.206 34.738.151.604
Doanh thu boat Ong phn fro. van tai 1.711.986.411.095 1.541.179.240.923
56.993.105.191.413 39.951.207.034.471
Trir di cac kboan giam trir doanh thu • chiet khau thuung mai (475.057.615.375) (296.485.021.840)
Doanh thu thuan 56.518.047.576.038 39.654.722.012.631
(*) Doanh thu van tai hanh khach, hanh 13i trong nam bao O S/ m 646 ty la (i) gia tri toan 'DO ye s (bao ye thong thirong, MCO, hanh 13% va YQ) ban trong kST boat dOng tir ngay 1 thang 4 nam 2015 den ngay 31 thang 12 nam 2015 da het ban nhung,kbach hang khong str dung tinh den ngay 31 thang 12 nam 2016, va (ii) ye c6 dieu kien han che ban trong nam hoat Ong nhung khong sir dung (kS, 9 thang ket thtic ngay 31/12/2015: 454 tS/VND).
47
Tang Ging ty Hang Wing Vi4 Nam — CTCP Thuyet minh bao can tai chinh rieng cho nam ket thfic ngay 31 thang 12 nam 2016 (tiep theo)
26. Doanh thu host di)ng tai chinh Tir 1/1/2016 den
31/12/2016 VND
Tir 1/4/2015 den 31/12/2015
VND
Lai chenh Lech ty gia hoi doai 623.835.381.052 864.283.595.200 Co tac, loi nhuan du•oc chia 727.709.351.229 276.903.353.220 Lai tit thanh lY ca.c khoan dau to 914.132.000 128.911.539.382 Lai tien gui ngan hang 33.924.693.193 11.157.748.687 Cac khoan khac 4.474.253.660 4.400.980.032
1.390.857.811.134 1.285.657.216.521
27. Chi phi tai chinh Tir 1/1/2016 den
31/12/2016 VND
Tir 1/4/2015 den 31/12/2015
VND
Chi phi lai vay 1.286.793.414.468 807.503.460.142 Chi phi lien quan den hop 6ng vay dai han, vay time tai chinh. 299.970.810.256 150.717.007.250 Le chenh lech ty gia hoi clodi 1.263.868.335.133 2.448.832.587.896 Trich lap du phOng dau to tai chinh dai han 765.996.183.137 32.166.024.173 Cac chi phi tai chinh khac 12.268.962.216 1.307.333.586
3.628.897.705.210 3.440.526.413.047
28. Chi phi ban hang Tir 1/1/2016 den Tir 1/4/2015 den
31/12/2016 VND
31/12/2015 VND
Chi phi cho nhan vien 580.768.739.806 379.860.278.589 Chi phi hoa h6ng 634.079.334.830 467.239.784.172 Chi phi dal ye gift ch6 1.460.945.604.393 951.947.273.072 Chi phi ban hang khac 1.288.315.449.672 948.001.068.862
3.964.109.128.701 2.747.048.404.695
Mau B 09 — DN (Ban hanh theo Thong to so 200/2014/TT-BTC
ngay 22/12/2014 cua Bo Tai chinh)
48
282.897.203.866 77.444.505.707 46.267.466.058 34.941.000.000 38.149.972.468
745.303.698.752 123.251.353.948
22.104.712.424 758.427.433
115.851.672.956
TOng Ciing ty Hang Wong Vi4 Nam — CTCP Thuytt minh bao cao tai chinh rieng cho nam kit thuc ngay 31 thing 12 Liam 2016
(titp theo) Mau B 09 —DN
(Ban hanh theo Thong tn. so 200/2014/TT-BTC ngizy 22/12/2014 cita BO Tai chinh)
29. Chi phi titian 1ST doanh nghib Tir 1/1/2016 den Tir 1/4/2015 den
31/12/2016 VND
31/12/2015 VND
Chi phi cho nhan vien 538.788.949.762 324.840.640.148
Chi phi thue 396.834.214.457 225.318.358.982
Chi phi quan 1Y doanh nghiep khac 556.399.326.901 462.451.706.060
1.492.022.491.120 1.012.610.705.190
30. Thu nh4p khac Tir 1/1/2016 den Tir 1/4/2015 den
31/12/2016
31/12/2015 VND
VND
Nhan han mdc 119 trg hop d'9ng mua may bay va dOng ca Thu nhap tir thank ly tai san c9 dinh Thu nhap tir nhuo'ng ban quyen mua may bay Thu Oat h9p dCing Thu tir b6i thtremg bao hiem Cac khoan khac
I p I 31. Chi phi kinh doanh theo yeti to
Chi phi nguyen vat lieu Chi phi nhan ding Chi phi khAu hao Chi phi dich vu mua ngoai Trong - Chi phi n'ra china lan dOng ca may bay - Chi phi situ china thuang xuyen Ong ca may bay - Chi phi thu'e may bay - Chi phi dich vu 77711a ngoai khac Chi phi khac
Tir 1/1/2016 den 31/12/2016
VND
Tir 1/4/2015 den 31/12/2015
VND
13.242.929.157.936 11.868.935.145.608 5.015.996.557.738 3.536.749.465.440 4.835.132.761.521 3.000.057.602.405
29.305.851.853.190 19.520.758.500.804
2.970.642.565.645 1.996.471.794.362 2.315.158.152.206 1.851.769.771.314 8.879.249.176.013 5.894.052.351.838
15.140.801.959.326 9.778.464.583.290 646.000.299.161 529.148.253.638
479.700.148.099
1.007.269.865.513
49
teing COng ty Hang kitting Viet Nam — CTCP Thuyet minh bao cao tai chinh rieng cho nam ket thtic ngay 31 thing 12 nam 2016 (tiep theo)
Mau B 09 — DN (Ban hanh theo Thong to so 200/2014/TT-BTC
ngay 22/12/2014 ciia Bo Tai chinh)
32. Thue thu nh4p
(a) Bei chieu thue suit thtrc to
Tu 1/1/2016 den 31/12/2016
VND
Tu 1/4/2015 den 31/12/2015
VND
Lgi nhuan ke toan trudc thue 1.710.973.663.697 50.399.370.458
Dieu chinh cho thu nh4p chin thue Chenh Lech ty gia chua th hien nam trtro.c 500.231.855.745 113.946.338.228 Chi phi khOng duo•c khiu trir 20.634.077.796 446.072.591 Thu nhap khong chin thue (727.709.351.229) (252.823.835.320) Chenh l&h ty gia chtra ditty hi@t nam nay (215.409.670.125) (500.231.855.745) Thu nh4p tir hop dj'ing bop tic kinh doanh (38.541.349.638) (24.079.517.900)
Thu nh4 chin thue 1.250.179.226.246 (612.343.427.688)
Lo tinh tittle chuyen sang tir nam truck (2.098.665.161.282) (1.486.321.733.594)
(848.485.935.036) (2.098.665.161.282)
Thue suit 20% 22%
Thue thu nhap doanh nghiep hien hanh Chi phi thue hop d'Ong hop tic kinh doanh 7.716.740.942 4.815.903.580
7.716.740.942 4.815.903.580
(b) Thue suit dp dung
Theo cac dieu khoan trong Luat thue thu nhap, reng COng ty có nghia vu nOp cho Nha nuo•c time thu nhap bing 20% tren 19i nhuan tInh thue cho nam 2016 (nam 2015: 22%).
iG
50
Tong ping ty Hang khfing Vi4 Nam — CTCP Tbuyet minh bao cao tai chinh rieng cho nam kat thin ngay 31 thang 12 nam 2016 (tiep theo)
Mau B 09 — DN (Ban hank theo Thong tu• so 200/2014/TT-BTC
ngay 22/12/2014 ctia Bo Tai chinh)
33. Cdc giao Bich chit yeu cac ben lien quan
Ngoai cac so du vo•i ben lien quan duot trinh bay tai cac thuyet minh kliac cua bao cao tai chinh rieng, trong nam Tong Cong ty có the giao dich chit yeu vo.i cac ben lien quan nhu• sau:
Co tu•c,19i nhulan dirge chia trong nAm/kk Cong ty con
Gia tri giao dich Tir 1/1/2016 Tir 1/4/2015
den 31/12/2016 den 31/12/2015 VND VND
Cong ty TNHH MTV Suat an Hang khong Viet Nam 96.603.973.525 59.060.298.615 Cong ty TNHH MTV Nhien lieu Hang khong Viet Nam (Skypec) 207.742.902.898 42.677.306.025 Coq ty TNHH Dich vu Hang Ma Tan Son NI-IL 112.594.748.364 124.034.090.470 Cong ty CO phan Dich vu Hang hOa Noi Bai 140.152.044.943 123.096.758.380 Cong ty TNHH MTV Ky d* May bay 16.681.266.959 16.574.911.108 Cong ty CO phan Suat an Hang khong Nei Bai 37.438.180.560 17.399.878.750 Cong ty CO phan Dich vu Hang khong San bay NOi Bai 6.335.141.422 9.330.552.000 Cong ty TNHH Dich vu Giao nhan Hang boa Tan San Nhat 24.904.534.903 Cong ty TNHH MTV Dich vu mat d5t san bay Viet Nam 50.000.000.000 Gong ty lien at Cong ty Co phan Cho thue May bay Viet Nam 94.237.440.000 zyj Cong ty CO phan Dich vu Hang khong San bay Da Nzdng 13.023.859.450
Doanh thu ban hang va cung cap dich vu Cong ty con Cong Cong ty TNHH MTV Kji thu5t May bay 14.770.224.914 13.518.627.063 Cong ty CO phan Hang khong Jetstar Pacific Airlines (JPA) 79.841.335.994 108.901.642.099 Cong ty TNHH MTV Dich vu mat dat san bay Viet Nam 119.281.864.625
Cong ty lien at Hang Hang khong Cambodia Angkor Air 369.706.333.228 379.496.187.271
Mua hang, nha'n cung cap dich vu Gong ty con Cong COng ty TNHH MTV Nhien lieu Hang kitting Viet Nam (Skypec) 9.149.427.690.476 7.474.066.830.259 Cong ty TNHH MTV icy thulat May bay 1.499.708.284.218 1.143.650.052.931 Cong ty TNHH MTV SuAt an Hang khOng Viet Nam 286.813.449.694 206.385.830.059 COng ty CO ph4n SuAt an Hang khong NOi Bai 320.313.534.439 219.217.934.676 COng ty CO phan Tin hoc Vigil thong Hang khong 174.093.686.852 124.221.715.475 Cong ty TNHH MTV Dich vu mat dat san bay Viet Nam 1.154.713.535.179
!ti
Thanh vien Ban Giam dec va 1-10i dOng Quin tri Tien luang va thuong 11.090.820.000 6.072.452.117
51
Ngtayi
Tong Cong ty Hang khong Viet Nam — CTCP Thuyet minh ha° cao tai chinh rieng cho nam ket fink ngay 31 thang 12 nam 2016 (tiep theo)
34. Cac giao dich phi We'll to tit cac host dOng dau to va tai chinh
Tir 1/1/2016 den Tir 1/4/2015 den
31/12/2016
31/12/2015 VND
VND
GOp von thanh lap cong ty con bang tai sail va phai tra (Thuyet minh 14)
Phan gia cna tai san co dinh nhan duvc thong qua hinh thue tai chinh
182.735.305.347
2.341.500.000.000
35. SO 4ti_ so sanh KE tit ngay 1 thang 4 nam 2015, T'Ong Cong ty da chuyen doi loaf hinh doanh nghiep tit ding tytrach nhiem hiru han met thanh vien thanh cong ty co phan. SO lieu so sanh trinh bay trong bao cao ket qua boat Ong kinh doanh rieng, bao cao chuyen tiEn to rieng va cac thuyet minh lien quan la so lieu cua ky ngay I thang 4 nam 2015 den ngay 31 thang 12 nam 2015 va cac so lieu nay khOng the so sanh Mang dng hoan toan voi so lieu dia ky hien hank cho nam ket thoc ngay 31 thang 12 nam 2016.
Met se") ,se) lieu so sanh trong bao cao ltru chuyen tien rieng giai doan ngaythang 4 nam 2015 den ngay 31 thang 12 nam 2015 cang da &roc phan loaf Lai cho phU hop voi quy dinh ve trinh bay bao cao tai chinh cua nam hien tai. Bang so sanh so lieu da trinh bay trong nam trtrOt, trirot va sau khi cluvc phai loci Lai ibtr sau;
Chtrogynic foa41 do thing PM ban chinh Bao cao hru c
Ngay: 2 7 -06- 2017 intircdf_
4
Mau B 09 —DN (Ban hernh the° Thong hr sa 200/2014/TT-BTC
achy 22/12/2014 aria Bo Tai chinh)
rieng QuOn s6 SCTIBS Tir 1/4/2015
den 31/12/2015 (phan 1 4 14i)
O CHU TiCH UBND PHU%
Tir 1/4/2015 den 31/12/2015 (then bac, cao
tru.ov day) VND
986.237.145 2.142.736.956.781 - 5.642.544.340.647
(78.583.303.009) (6.877.627.455.173)
I
Bien deng ca jz Tien thu kliac clidat'o cf‘l Tien chi kh ac
4-;777-,(14
1-16 Juan Tam Ban Tai oath Ke toOn
Trail Thanh Hien Ke toOn trtrong
Dtrang Tri Thanh Tong Giant doe
ereifi, 366- 2 8 -03- 2017
52
TONG CONG TY HKVN
S6* 6041
NifT.NAM
gliiielAtig ,3 AS. BQ GIAO THONG VAN TAI
So: L O /QD-BGTVT
CONG HOA X.A HOB CHU 1.* 14p - Tv do -
Ha Noi, ngay /(X.thang 3 11e-17712018
QUYET DINH Phe duvet phutfng an chuyLl.nhuvng quytn mua qo phAn phat hanh them
ciia co gong Nha nu'&c tai Tong cong ty Hang Ichng Vi?t Nam - CTCP
BO TRIXONG BO GIAO THONG VAN TAI
Can cir Lu5t doanh nghiep ngay 26/11/2014;
Can cir Luat quan 1ST, sir dung von nha mak d"Aiu ta vao san xuat, kink doanh tai doanh nghiep ngay 26/11/2014;
Can dr Lu5t chimg khoan ngay 29/6/2006; Luat sia d6i, 1316 sung mot s6 dieu Lu5t Chimg khoan ngay 24/11/2010;
I BAN SApj
Can cir Nghi dinh so 12/2017/ND-CP ngay 10/02/2017 cua Chinh phil quy Binh chirc nang, nhiem vu, quyen han va ca cL to chirc dua Bo Giao thong van. tai;
Can cir Nghi Binh s6 58/2012/ND-CP ngay 20/7/2012 cna Chinh phn quy Binh chi tiet va huong (IL thi hanh mot s6 dieu cua Lunt chi:mg khoan va Luat sira doi, ba sung mot so dieu cua Lu5t chimg khodn; Nghi dinh so 60/2015/ND-CP ngay 26/6/2015 cua Chinh phu sira d6i, b6 sung mot! so idieu cua Nghi dinh 86 58/2012/ND-CP ngay 20. thang 7 nam 2012 dm. Chinh phil quy Binh chi tit va huong can thi hanh mot s6 dieu cua Lu5t Chimg Ichodn' va Lu5t sira di3i,.ba sung mot so dieu cua Lu5t Chirng khodn.
Can cir Nghi dinh s6 91/2015/ND-CP ngay 13/16/2015 cua Chinh phu ye dau to von nha nuac \Tao doanh nghiep va guanl, sir clinig von, tai san tad doanh nghiep;
Can cir Cong van se; 1466/VPCP-DMDN ngay 2J6/5/2017 cna Van phOng Chinh phu ye viec phuong an tang von dieu le cUa T6ng i cOng ty Hang kheng Viet Nam - CTCP;
Can cir COng van s6 43/BKHDT-PTDN ngdy 124/01/2018 cila BO Ke hoach va Dau to tham gia y kien ye phuong an ban q yen mua co ph'an cua ca dong nha nuac khi Vietnam Airlines chao ban co phan die tang von dieu le;
Can cir COng van s6 87/BTC-TCDNngdy 25/01/018 cna 13(i Tai chinh ve viec phuong an ban quy'en mua co phAn cna c6 dOng nbia mac khi Tong ding ty Hang khong Viet Nam - CTCP chao ban co phan de tang von dieu .1s;
4. Phuong thdc chao ban: Ban du gia cong khai.
5. TO chirc ban du gia quyen mua: SO' Giao dich Chung khoan Ha Nei.
6. Trinh tu, thu tuc ban co phan thuc hien theo quy dinh tai Nghi dinh so 91/2015/ND-CP ngay 13/10/2015 cUa Chinh. phu ve d'au tu von nha nu& vao doanh nghiep va quan 15r, sir dung von, tai san tad doanh nghiep, cac quy dinh cua phap luldt có lien quan va Quy the du gia quyen mua; co - phan do So. Giao dich Chung khoan Ha NOi ban hanh.
7. Chi phi thgc hien chuyen nhuong,quyen mua (chi phi thue chirc th'am dinh gia, to van xay dung phuang an chuyen nhugng quyen mua, phi to chirc du gia, chuyen nhuong quyen M11a. va cac chi phi khac co lien quan): dugc trir vao tien thu chuyen nhugng quyen mua theo quy dinh tai Dieu 38 Nghi dinh so 91/2015/ND-CP ngay 13/10/2015 dm Chinh phu. Ngubi dai dien phan von Nha mac tai TOng cong ty Hang khong Viet Nam - CTCP co trach nhiem tong h9p, quyet Wan chi phi va bao cao BO Giao thong van tai phe duyet.
Ditu 2. TO chirc thuc hien
1. Uy quyen cho ong Ph4m Ng9c Minh, Ngtrei dien phu trach chung phan von Nha nuac tai TOng cong ty Hang khong Viet Nam - CTCP thuc hien cac nhiem vu sau:
1<i)'/ cac van ban, hO so lien quan a trien khai p1uo'ng an chuyen nhugng quyen mua,voi cac ben lien quan theo quy dinh phap luat; trong do, co van ban cong bo gia khoi diem chao ban given mua co phan.
Viec ky hap 'Jong vai SO Giao dich Chimg khoan Ha NOi de to chdc ban . du gia quyen mua thuc hien theo Cong van so 9368/BGTVT-QLDN ngay
18/8/2017 cilia B45 Giao thong van tai.
Ngtr6i dugc uy quyen dugc sir dung con du dm TOng cong ty Hang khOng Viet Nam — CTCP trong qua trinh thgc hien.
2. Giao Ngithi dai dien phan von Nha nu& tai rong cong ty Hang khong Viet Nam - CTCP phOi hop vai cac to chirc co lien quail thuc hien cac nhiem sau: '44fp
a) Phi hap voi So' Giao dich Chirng khan Ha N i xay dung, quyet ban hanh Quy the ban du gia quyen mua cua co dOngl nha mrac tai TOng cong ty Hang khong Viet Nam - CTCP theo quy dinh hien hanh.
b) Phe duyet va cong be) gia khai diem chao ban quyen mua truac theri diem cong bo thOng tin theo quy dinh tai khoan 3 Dieu 1 Quyet dinh nay.
c) Thgc hien cac cong viec lien quan den viec chao ban quyen mua co phan, to chile thuc hien cling bo thong tin, ban au gia ,quy'en mua c6 phan theo ang quy dinh hien hanh N/A Quy the ban dau gia quyen mua cua co dOng nha
3
BO GIAO THONG VAN TAI TONG CONG TY
HANG KHONG VItT NAM - CTCP
CONG HOA XA HOI CHU NGHIA VIVI' NAM
DOc 14p — Tiy do — I-4nh phtic
S6: /TCTHK-BTK.CPH Ha Noi, ngay 20 thang,3 nam 2018
XAC NHAN SO Hilt QUYEN MUA CO PHAN TONG CONG TY HANG KHONG VItT NAM — CTCP
Kinh ty ban ChUng khoin Nha nulfrc
T6 chirc phat hanh
Tang Cong ty Hang khong Viet Nam — CTCP
Dia chi
S6 200, PM Nguygn Son, PhuOng BO Da, Quart Long Bien, Thanh phei Ha N6i
Gidy CNDKKD
0100107518 do SO( Ka hoach va. Dau to Thanh ph6 Ha N6i cap, Bang kyT 1An ddu ngay 30 thang 06 nam 2010, thay d6i Fan thir nam ngay 08 thang 07 nam 2016
Chung toi chirng nhan c6 long nha nuO'c (B6 Giao thOng Van tai) sof hau quyan mua c6 phdn caa T6ng Cong ty Hang khong Viet Nam — CTCP trong dot chao ban c6 phdn HVN ra cong chirng theo Nghi guy& Dai hOi d6ng c6 dong s6 04/NQ-DHDCD ngay 20/6/2017 thOng qua Phuong an phat hanh them c6 phdn, cu the nhu sau:
• S6 quyan mua htru: 1.057.638.000 quyan mua
• S6 c6 phdn dirge quyan mua them: 164.730.291 c6 phanv--
Noi nhem: - Nhu tren (6 ban); - Nhom NDD (d6 p/h) - Luu: VT; TKCPH.
BAN SAO
TONG CONG TY HANG KHONG VIVI' NAM - CTCP
Bab cao tinh hinh sir dung von thu dugc
tir dgt phat hanh co phieu chap ban rieng le
cho nha d'au to chitin lugc
I
Tiing Cong ty Hang Miffing Vqt Nam - CTCP Thong tin ye Tong Cong ty
Glay Chung nhIn Bang ky Doanh nghi0 so 0100107518 ngay 8 thang 7 nam 2016 ,
Giay chirng nhan Dang 14, Doanh nghiEp caa Tong Cong ty dä dugc dial chinh nam lan, va lan dieu chinh gan, day nhat la Giay chfrng nhan Dang kS/ Doanh,nghiEp so 0100107518 ngay 8 thang 7 nam 2016. Giay chirng nhan Dang lc , Doanh nghiEp do So. Ke hoach va Dau ttr Thanh pith Ha N6i cap.
HO thing Quin tri Ong Pham Ngoc Minh Ong Ltru Van Hanh Ong Ta Manh Hang Ong Nguygn Xuan Minh Ong Duong Tri Thanh Ong Koji Shibata
Chu tich Uy vien Uy vien Uy vien Uy vien Uy vien (dr ngay 20 Mang 2 n 61112017)
Ban Giim clOc
Try so' ding ks,
Ong Ducmg Tri Thanh T6ng Giam d6c Ong Phan Xuan Dire Ph6 Tong Giam d6c Ong Trinh Hong Quang PhO Tong Giam doe Ong Trinh Ngoc Thanh Pho T6ng Giam d6c Ong NguyEn Ngoc Trong Pho T6ng Giam d6c Ong Le Hong Ha Ph6 T6ng Giant doc Ong Nguyen Minh Hai Pho T6ng Giam d6c Ong D4ng Ngoc Hoa Pho T6ng Giant d6c Ong TrAn Thanh HiEn Ke toan trtrOng
200 Nguygn San Long Bien, Ha N6i ViEt Nam
Ri
Cong ty ki&n town Cong ty TNHH KPMG ViEt Nam
01
Tiing Cong ty Hang killing Vit?t Nam - CTCP CONG HOA XA HOI CHID NGHIA Vier NAM D(ic lap - Tir do - Hanh phtic
BAO CAO TiNH HiNH se DUNG VON THU DUVC Ti)' DOT PHAT HANH CO PHIEU CHAO BAN RIENG LE CHO NHA DAU CHIEN LIJ'QC
Chang -Cosi cam doan rang:
(1) Bao cao &roc xay thing tren ca sor so lieu chroc cap nh'a:t tai ngay lap bao cao va &roc lap theo dung quy dinh tai Thong to so 155/2015/TT-BTC ngay 6 thang 10 nam 2015 dm BO Tai chinh htromg dan ding bo thong tin teen thi twang chimg khodn; va
(2) Chung toi xin hoar' toan chiu trach nhiOrn tarot Phap luat ve tinh chinh xac va trung thtrc caa not dung bao cao.
Ngay 20 thang 6 dam 2017
Ngtriyi lap:
Tran Thanh Hien g Tri Thanh Ngudei ldp bieu IC'ef toan trwang ong Giam cgc
V/v: Bao cao tinh hinh su clang von thu &roc tir dot phat hanh co phial chao ban rieng le
cho nha dau to chienluvc
Au Thi Thay Ha
CC
A
I
■
,„
KPMG Limited 46th Floor, Keangnam Landmark 72 E6 Pham Hung Road, Me Tri Ward South Tu Liem District, Hanoi, Vietnam +84-4 3946 1600 I kpmg.com.vn
BAO CAO DAM BAO HgP Ll? CUA KIEM TOAN DOC LAP VE BAO CAO TiNH HiNH sir DUNG VON THU DUVC DO, 'T PHAT HANH CO PHIEU CHAO BAN RIENG LE CHO NHA DAU TU' CHIEN LUVC
Ktnh gut H6I d6ng Quin tri T6ng Cong ty Hang }thong VrOt Nam - CTCP
Pham vi cong viec
ChOng tOi duvc lot) nhiem de bao cao, duVi hinh thirc du'a ra mot kat luan dam bao hop 19 dOc lap, v'e Bao cao tinh hinh sir dung von thu duvc tir dgt phat hanh co phieu chao ban rieng le cho nha du tu' chitin luvc cOa Tong Gong ty Hang khOng Viet Nam - CTCP ("TOng Cong ty") duvc trinh bay tO' trang 5 den trang 6 ("Bao cao tinh hinh sir dung von") duvc Ban Gam Too Tong Cong ty phe duyet phat hanh vao ngay 20 thang 6 nam 2017.
Trach nhi;am cila Ban Giam doc T6ng Cong ty
Ban Gam doc TOng COng ty chiu trach nhiem lap va trinh bay Bao cao tinh hinh sir dung von tip trang 6 den trang 7 phO hgp vai quy dinh cCia Thong tu' 155/2015/TT-BTC ngay 6 thang 10 nam 2015 cua BO Tai chinh vO viec lap Bao cao tinh hinh sir dyng von thu duvc tip dgt chao ban On nhat, bao gom tinh day du, tinh chinh xac va phkrung phap trinh bay Bao cao tinh hinh sir dung von. Trach nhiem nay bao gom thie't ke thy'c hien va duy tri kiem soat not b0 lien quan den viec lap va trinh bay Bao cao tinh hinh SO' dung von khOng c6 sai sot tong y6u, do la do gian Ian hay nhern 16n. Trach nhiem nay cOng bao gOm viec dam bao rang TOng Cong ty tuan thu cac chinh sach va quy dinh ye viec ser_dung von tip phat hanh co phieu; Ikra chon va ap dung cac chinh sach; thkrc hien cac xet doan va u,eyc tinh hap 19 trong tirng truteng hop; va duy tri day du tai liOu s6 sach lien quan den Bao cao tinh hinh sir dung von.
Trach nhiOm cua do'n vi ki6m toan
Trach nhiem cua chi:mg tOi la kiern tra Bao cao tinh hinh sir dyng von va du'a ra ket luan dam bao hap I9 dkra ten ket qua cong viec cua chung tOi. ChOng tOi thgrc hien dich vy dam bao theo Chuen my'c Viet Nam v'e hgp dong dich vu dam bao so 3000 (VSAE 3000) - Hop cking dam bao ngoai hop (long kiem toan hoac scat xet cac thOng tin tai chinh qua khCr, do B0 Tai chinh ban hanh. Chun mix nay doi hoi chOng COI tuan th0 cac yeu ceu ve dao dU'c nghe nghiep cCing nhu, lap ke hoach va thkrc hien cac thu tuc cua chi:mg tOi de co duvc mirc dO dam bao co 9 nghia rang Bao cao tinh hinh sir dung von kh6ng co sai sot tong Ou.
KPMG Limited, a Vietnamese limited liability company and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative ("KPMG Intemationar), a Swiss entity. All rights resrved.
3
;
Dich vu dam bao hop l9 cua chimg tOi de bao cao ve Bao cao tinh hinh six dung yon bao gom viec thy,c hien cac thu tuc nham thu thap bang chirng ve cac thOng tin trinh bay trong Ban cao tinh hinh sir dyng von cua T6ng C6ng ty. Cac thu tuc duvc Ikra chon tuy thu6c vao xet down cua chiing tOi, bao gOm viec xac dinh cac khu vy,c ma Bao cao tinh hinh sir dyng von co kha nang co sai sot tong yeu. Khi thy,c hien viec xac dinh cac khu vy,c co kha nang CO sai sot tong yeu trong Bao cao tinh hinh sir dung von nay, chung to' xem xet kiem soat nOi b6 ciia Tong COng ty lien quan tOi viec lap va trinh bay Bao cao tinh hinh sir dung von, bao gom viec danh gia ve thiet ke cac kiem soat va xac dinh xem lieu cac thu tuc kiem soat nay da duvc thkrc hien hay chin, qua dO lam co' so' de thiet ke va thkrc hien cac thu tuc phu hop vai tinh hinh thkrc te, tuy nhien kh6ng nham myc Bich du'a ra 9 kien ve hieu qua ciia kiem soat nOi bo cua T6ng COng ty. Cac thu tuc cua chung tOi bao gam xem xet quy trinh lap va trinh bay Bao cao tinh hinh six dung von, thkrc hien cac thu tuc phOng yen cac nhan sy, chiu trach nhiam va xem xet, ten ca sa chon mk, cac ho so' s'en CO cua T6ng Cong ty lien quan den viec sir dyng von tir dot phat hanh c6 phieu nhung khOng bao gOrn xac nhan th6ng tin vOi cac 016i tuvng ben ngoai Tong COng ty. Dich vu dam bao hop l9 nay cOng bao gom viec danh gia cach trinh bay tong the dm Bao cao tinh hinh sir dung von.
ChOng tOi tin rang bang chimg ma chimg tOi thu thap duvc la day du va thich hop a lam ca so' cho kat luan cua chimg t6i.
K6t luo7n
Kat luan cua chung tOi dt.rgc hinh thanh can cCr tren cac yen de duvc trinh bay trong bao cao nay. Theo 9 kien cua chung tOi, Bao cao tinh hinh sir dung von da duvc lap, tren cac khla cal-1h tong yeu, phu hgp vai cac quy dinh cua ThOng tu' 155/2015/TT-BTC ngay 6 thang 10 narn 2015 ciia BO Tai chinh ye viec lap Bao cao tinh hinh sir dung von thu duvc tCr dgt chao ban gen nhat.
4
1
Ngweri sir dyng va myc dich dy' kin
Bao cao nay chi duvc sir dyng bai HOi clang Quan tri Tong COng ty cho myc dich bao cao len Uy ban Chiang khoan Nha ritx&c, Trung tam Lu'u ky Chiang khoan, SO' Giao dich Chiang khoan Ha NOi hoac Sir Giao dich Chiang khoan Ho Chi Minh, va bao cao tai Dai HOi dung CO &mg. Do do, bao cao nay co the kh6ng phu hgp de Su' dyng cho bat ky ben nao khac.
da. TP 1-111 Nal
CH :NG m N S,V3 Ot:INC V(i1 IIAN 1(
Le ie. Ong chimg nhan Dang ky Hanh nghe Giay chirng nhan Dang ky Hanh nghe
Kiem toan so: 0861-2013-007-1 Kiem toan so: 0296-2013-007-1 Ph6 Tong Giam cloc
Ha N0i, ngay 20 thang 6 narn 2017
C6ng ty TNHH KPMG
.s.01'2fileatc Dam • •/•
/7477 GONG TY TRACK NHIEM fifiU
szr ti& • _ Lari •
2 8 -03- 2018
1 3 6 5 4„ 1 n so
GONG CHCSNG VIER
Toellt
5
TOng Cong ty Hang killing WO Nam - CTCP Bao cao tinh hinh sir dung von thu dugc tir dcrt phat hanh co phie'u chao ban rieng le cho nha (Tau to chien lucre
BAO CAO
Tinh hinh sir dung von thu duvc tir dot phat hanh co phieu tang win dieu le chao bin rieng le cho nha din tir chien lugc
Can cu theo quy dinh dm Thong to 155/2015/TT-BTC, T9ng COng ty Hang khong Vi9t Nam - CTCP xin bdo cao tinh hinh sir dung von thu dugc tir dat pilaf hanh co phieu tang von di& 19 chic) ban rieng le cho nha dau tochien 'age nhtr sau:
I. Thong tin chung ve dcrt Oat hanh
1. Ten giay ter co gia Co phi& T9ng Cong ty Hang khong Vi9t Nam - CTCP
2. Loai d9ng tin D9ng Vi9t Nam (VND)
3. Ring khi Kiang phat hanh 107.668.938 co phi9u
4. With gia 10.000 VND/c9 phi9u
5. Gia phat hanh 21.000 VND/c9 phi&
6. Hinh thirc Oat hanh Phat hanh c9 phi& rieng le cho nha diu to chie'n lugc
7. Ngay phat hanh NO), 1 thang 7 nam 2016
8. Nha dau tu chi& lugc ANA Holdings Inc
9. TO'ng so tin thu duck tir dot phat hanh 2.261.047.698.000 VND
II. Plurang an sir dung von
Phtrang, an sir dung von thu dugc tir vi9c phat hanh phi9u cho nha din tu chien lugc dugc Dai H9i &Ong Co &mg Tong Cong ty thOng qua tai cu9c hop Dai H9i &mg Co (long ngay 12 thang 3 nam 2015. Theo do, so tien thu dugc tir vi9c chap ban co phieu cho nha dau tu chien lugc se dugc sir dung de thuc hi9n cac du an dau d9i may bay theo cac hop dong da duck V truck tiled diem Tong,Cong ty chuyen thanh cOng,ty co (ngay 1 thing 4 nam 2015). Dai H9i - dOng Co dong cling ay quyen cho H9i dong Quan tri Tong Cong ty thkrc hi9n cac thu tuc chon bra nha dau to chien lugc ntrac ngoai, dua ra quyet dinh sira dOi, bo sung boan chinh cac van de, not dung dm phucrng an chao ban cho nha dau tu chien luck va phuong an sir dung so lien thu duck tir vi9c chao ban cho nha dau tu chien luck neu can thiet va bao cao tai Dai H9i dong Co &mg tiep theo.
Theo Nghi quy9t s9 1014/NQ-HDQT/TCTHK ngay 20 thing 5 nam 2016 cila H9i d9ng Quin tri T9ng Cong ty, roan b9 s8 von thu dugc sau khi phat hanh co phan cho ANA Holdings Inc dugc sir dung de phat trien d9i bay dia. T6ng Cong ty theo ke hoach phat trien d'9i may bay da dugc phe duy9t bad ThU Wang Chinh phn theo van ban so 1567/TTg-CN ngdy 18 thing 10 nam 2007 va van ban so 1567/TTg-KTN ngay 22 thang 9 nam 2008.
Ngay 20 thang 6 nam 2017
00107 Ngtr:
iliNG KH.NG 6 PI !!!// -NuAs GN
c o CICP AreAa."4"-
gt Tri Thanh Tran Thanh Hien Au Thi Thuy Ha Ngu•di lap bleu Ke Win trziong ong Gicim cgc
Ngtriri lap:
tting Cong ty Hang khong Viet Nam - CTCP Bat) cao tinh hinh sir dung von thu dime tir dut phat hanh et) phie'u chat) ban rieng le cho nha dau ttr chien hive theo)
III. Tinh hinh sir dung vein
T6ng Cong ty Hang khong Viet Nam - CTCP sir dung ngu6n von 2.261.047.698.000 VND c6 auoc tir viec phat hanhc6 phieu cho nha dau ttr chien hive voi mix dich phat trie'n dOi may bay. Tinh hinh sir dung nguan von thkrc to cu the tinh den ngay 20 thang 6 Warn 2017 nhix sau:
VND
Dau ttr phat trien dOi may bay 2.261.047.698.000 2.261.047.698.000
NOi dung sir dung duw Sothucteda
phe duy't sir dung VND VND
St; con lai , \ • c, chtra sir dung ). r
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