cong ty co phan icd tan cang long...
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BAO CAO TAI CHINH HO'P NHAT CHO NAM TAI CHiNH KET THUG NGAY 31 THANG 12 NAM 2017
CONG TY CO PHAN ICD TAN CANG LONG BINH
CONG TY CO PHAN ICD TAN CANG — LONG litiNH
MVC LUC
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1. Mmc Ittc
Trang
1
2. Bao cao cua Ban Giam dOc 2 - 4
3. Bao cao kiem town dac lap 5 - 6
4. Bang can dOi ke toin hcop nhAt tai ngay 31 thing 12 nam 2017 7 - 10
5. Bao cao ket qua host clang kinh doanh hcfp nhat cho nam tai chinh ket thtic ngay 31 thing 12 nam 2017 11
6. Bao cao ltru chuyen tien tg hcrp nhat cho nam tai chinh ket thfic ngay 31 thing 12 nam 2017 12 - 13
7. Ban thuyet minh Bao cao tai chinh hqp nhk cho nam tai chinh ket tittle ngay 31 thing 12 nam 2017 14 - 40
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CONG TY Co PHAN ICD TAN CANG - LONG BINH
BAO CAO CUA BAN GIAM DOC
Ban Giam dOc C6ng ty CO phin 1CD Tan Cang — Long Binh trinh bay bao cao ctla minh ding vii Bao cao tai chinh hqp nit& cho nam tai chinh ket thitc ngay 31 thang 12 nam 2017 bao gOrn Bao cao tai chinh ciao Cong ty va cong ty con (pi chung la "Tip doan").
Khii quit ve Cling ty C6ng ty la cong ty co phin hoat dOng theo Giay chung nhan clang ky doanh nghiep so 4703000567, Bang 4 lAn dAti ngay 23 thing 7 nam 2008 do Ser Ke hoach va Diu to tinh DOng Nai cap.
Trong qua trinh hoat dOng, Cong ty da dtrqc Ser Ke hoach va Diu ttr tinh Ding Nai 04 lAtt cep b6 sung Giiy cl'rng nhan Bang ky doanh nghie'p do thay dOi ma so doanh nghiep, be) sung nganh nghe kinh doanh va tang yen dieu le, trong d6 thay dOi lArt thir 4 la ngay 02 thang 12 nam 2016.
Try th hog! 4ng - Dia chi : G243, KP7, phtremg Long Binh, thanh phO Bien Flea, tinh DOng Nai
- Dien thoai : 0261 2 608 107
- Fax : 0261 6 501 826
- Website : icdlongbinh.com
- ma s6 thue : 3 6 0 1 0 3 3 2 1 3
Hog! d'Ong kinh doanh ctia Ung ty theo Gitiy chung nh(in thing icp doanh nghifp la:
Xep da hang hoa, container;
Dai ly giao nhan hang hoa;
Van tai hang hoa &rang bO, duang they;
Dich vu phan loai, Itru trir va d6ng g6i hang h6a; d6ng g6i hang container;
Sira chaa, bao throw phtrang tien van tai, thiet bi xep ar;
Kinh doanh bit dOng san;
Cho thue phtrang tien 4n tai, vo container, thiet bi xep da;
Dai ly van tai, dai ly 4 girl kiem ki'en, kiem nghiem, giam dinh, bao hiem hang hoa;
Dich vu to van ve giao nhan van tai, xuAt nhap khiu, thong tin thi truing;
Mua ban hang thu cong mj, nghe, nong san (DOi vii hat dieu va bong vii phai thkrc hien theo Quyet dinh so 80/2002/QD-TTg ngay 24/06/2002 cua Thii ttrang Chinh thkrc phim the bien, san pharn may mac, giay dep, phtrang tien van tai, may tuck, thiet bi, nguyen phu lieu san xuit, hang tieu dimg;
Dich vu cung irng tau bien, tie!) nhan bao quan hang hoa, may m6c;
Dich vu sCra chaa may mac tau bien;
Kinh doanh kho bai;
Kinh doanh dich vu logistics;
Kinh doanh van tai da phtrang thirc;
To chirc hOi chq trien lam, hOi nghj, hOi thao;
Dich vu chuyen phat nhanh (trir dich vu chuyen phat thtr);
Hoat dOng dich vu ho trq trkrc tiep cho 4n tai throng sit va during bO;
Hoat dOng dich vu ho trq trkrc tiep cho 4n tai threrng
Cho thue xe co dOng ca;
Lam sach, phan loai nong san./
:if
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CONG TY CO PHAN ICD TAN CANG - LONG BiNH BAO cAo CUA BAN GIAM DOC (tiep theo)
H61 ding quan tri va Ban dieu hanh, quilt IS,
Cac thanh vien HOi den guar' trj va Ban dieu hanh cua Cong ty trong nam va cho den thai diem lap bao cao nay bao
Hni ding quan tri HQ va ten Chic vv NO), b6 nhiem/tai b6 nhiem/ mien nhiem
Ong NO Tr9ng Phan Ong Tran Trieu Phu Ong Vu Thanh Trung Ong Pham Duy Tan Ba Nguyen Bich Him Ong Pham Van Long
Ban kiam sodt HQ va ten Ong Nguyen Viet Twang Ba Mai Thi MOng Kieu Ong Le Xuan San
Ban dieu hank, quan HQ va ten
Ong Trait Trieu Phu Ong Tran Hoang Lan Ong Phan Anh Tuan Ong Nguyen Dinh Ti Ong Nguyen Dire Vtrqng
Chu tich Thanh vien Thanh vien Thanh vien Thanh vien Thanh vien
Chic vv Throng ban Thanh vien Thanh vien
Chic vv
Giam d'Oc Pho Giam d6c PhO Giant dOc Pho Giam die Pho Giam doe
Tai bO nhiem ngay 04 thang 4 nam 2013 BO nhiem ngay 21 thang 4 nam 2017 BO nhiem ngay 15 thang 4 nam 2016 Tai b6 nhiem ngay 04 thang 4 nam 2013 Tai b6 nhiem ngay 04 thang 4 nam 2013 MiZn nhiem ngay 21 thang 4 nam 2017
NO), b6 nhiem BO nhiem ngay 15 thang 4 nam 2016 BO nhiem ngay 04 thang 4 nam 2013 BO nhiem ngay 15 thang 4 nam 2016
Ngay 136 nhiem/mien nhiem BO nhiem ngay 01 tilling 12 nam 2016 B6 nhiem ngay 23 thing 01 nam 2013 BO nhiem ngay 07 thang 3 nam 2017 BO nhiem ngay 24 thang 8 nam 2017 Mign nhiem ngay 24 thang 8 nam 2017
Bai dien theo phi') lust
Ngu6i dai dien theo phap lust cua COng ty trong nam va cho den th6i diem lap bao cao nay la Ong Iran Trieu Phu - Giam d6c (b6 nhiem ngay 01 thang 12 nam 2016).
Kcent town vien
Cong ty TNHH,Kitin toan va Ttr van A&C da ducc chi djnh kiem toan Bao cao tai chinh hqp Mat cho nam tai chinh ket thitc ngay 31 thang 12 nam 2017 dm Tap doan.
Trfich nhiem cfia Ban Gifim dOc
Ban Giam d6c C6ng ty chju trach nhiem lap Bao cao tai chinh hqp nhat phan anh trung th‘rc va hyp Iy tinh hinh tai chinh hqp nhat, ket qua hoat dOng kinh doanh hqp nhat va luu chuyen tien to hop nhat cua Tap doan trong nam. Trong viec lap Bao cao tai chinh hqp nit& nay, Ban Giam dOc phai:
• Cho lira cac chinh sach ke toan thich hqp va ap dung cac chinh sach nay mOt cach nhat guar',
• Thuc hien cac xet doan va cac trac tinh m6t each hop IS, Nth than trong;
• Neu r6 cac chuan mirc ke toan Ai) dung cho Tap doan có dtrqc tuan thin hay khong va tat ca cac sai Lech trQng yeu da duqc trinh bay va giai thich trong Bao cao tai chinh hqp nhat;
• Lap Bao cao tai chinh hqp nit& tren ca sir hoat dOng lien tvc tar truing hqp khong the cho rang Tap doan se tier, tic hoat dOng lien tvc;
• Thiat lap va thirc hian he th6ng kiam soat nYi by mOt each him hiau nham han the nil ro co sai sot trQng yeu do gian Ian hoac nham Ian trong viac lap va trinh bay Bao cao tai chinh hqp nhat.
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LONG TY CO PHAN ICD TAN CANG — LONG BINH BAO cAo GOA BAN GIAM DOC (tit!) theo)
Ban Giam dL dam bao cac s6 ke toan thich hop &rot ltru bat
dAy dir phan anh tinh hinh tai chinh hop nhat ctla Tap down yeti mat dO chinh xic hop tai bat kji th6i diem nao va cac s6 sach ke toan , tuan thinche d6 toan ap dung. Ban Giam d6c ding chit' trach nhiem bao vg an toan tai san dm Tap doan va do do dh thtrc hien cac bien phap thich hop de ngan chin va phat hien cac hinh vi gian Ian va cac vi pham khac.
Ban Giam d6c cam ket da tan thin cac yeu cAu neu trait trong viec lap Bao cao tai chinh hqp nhAt.
Phe duy'0 Ban can tai chinh
Ban Giam d6c C6ng ty phe duyet Bao cao tai chinh hgpnhAt dinh kern. Bao cao tai chinh hop nhAt dA phan anh trung thirc va hgplj, tinh hinh tai chinh hop nhat dm Tap doan tai tiled diem ngay 31 thing 12 nam 2017, cAng nhtr ket qua hoat d6ng kinh doanh hgp nhat va tinh hinh luu chuyen tien to hgp nhAt cho nam tai chinh ket thirc ding ngay, phu hgp v6i cac ChuAn mirc Ke toan Viet Nam, che d'6 Ke toan doanh nghiep Viet Nam va cac quy dinh phap ljt co lien quan den viec lap va trinh bay Bao cao tai chinh hop nhAt.
Thay mat Ban Giam
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Ngay 02 thing 3 nam 2018
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-45.--BAICER TILLY A&C CONG TNHI-1 DIEM TOAN VA TU. VAN A&C A&C AUDITING AND CONSULTING CO., LTD.
86: 2.0150/18/TC-AC
RAO CAO KIEM TOAN DOC L.0
Kinh airi: CAC CO BONG, HQI BONG QUAN TRI VA BAN GIAM DOC CONG TY CO PHAN ICD TAN CANG — LONG BINH
Chung toi da kiem toan Bao cao tai chinh hop nh'At kern theo cua Cong ty Co ph'An ICD Tan Cang —Long Binh va cong ty con (g9i chung la "Tap doin"),, duoc lap ngay 02 thang 03 nam 2018, dr trang 07 den trang 40, bao gom Bang can doi ke toan hop nhat tai ngay 31 thang 12 nam 2017, Bao cao ket qui hoat d6ng kinh doanh hqp nhat, Bao cao liru chuyen tien to hop nhat cho nam tai chinh kat thnc ding ngay va Ban thuyet minh Bao cao tai chinh hop nhat.
Trach nhieln dm Ban Giam MSc
Ban Giam d6c Cong ty chju trach nhiam ve viac lap va trinh bay trung thuc va hop IS/ Bao cao tai chinh hop nhat cua Tap doan theo cac Chan myc Ke toan Vial Nam, Ch'e dq Ke toan doanh nghiap Viet Nam va cac quy djnh phap IS/ c6 lien quan den viac lap va trinh bay Bao cao tai chinh hqp nhk va chju tech nhiam ye kiem sok n6i b6 ma Ban Giam dOc xac djnh la can thiet de dam bao cho viac lap va trinh bay Bao cao tai chinh hop nhat kh6ng c6 sai sot tong yeu do gian lan hoac nham
Trach nhie'm cua Kiem town vien
Trach nhiam cua chung toi la dua ray kien ve Bao cao tai chinh hop nhk dua tren ket qua dm cu6c kiem Wan., toi da tien hanh kiem toan theo cac Chuan myc Kiem toan Viet Nam. Cac chan mgc nay yeu cau chfinf toi tan thu chuan myc va cac quy djnh ve dao duc nghe nghiap, lap ke hoach va thuc hien cu6c kiem toan de dat &roc skr dam bao hop 15, ye viac lieu Bao cao tai chinh hop nhat cua Tap doan c6 con sai sot tong yeu hay khong.
Cong viac kiem toan bao g6m thyc hien cac thli toe nham thu thap cac bang chUng kiem toan ve cac s6 lieu va thuyet minh tren Bao cao tai chinh hop nhat. Cac this tuc kiem toan dupe lya chon dua tren xet doan cua kiem toan vien, bao gom danh gia rui ro co sai sot tong you trong Bao cao tai chinh hqp nhat do gian Ian hoac nham lan. Khi thuc hien danh gia cac rui ro nay, kiem toan vien da xem xet kiem soat n6i b6 dm Tap doan lien quan den viac lap va trinh bay Bao cao tai chinh hop nhat trung thyc, hop ly nham thiet ke cac this tuc kiem Wan phii hop yen tinh hinh thuc te, tuy nhien khong nham muc dich dua ray kien ye hiau qua dm kiem sok n6i b6 cua Tap doan. Cong viac kiem toan cling bao gorn danh gia tinh thich hop cua cac chinh sach ke toan diroc ap dung va tinh hop ly cua cac trac tinh ke toan cua Ban Giam d'Oc ding nhu dinh gia viac trinh bay tong the Bao cao tai chinh hop nhat.
Chun& toi tin tirOng rang cac bang chUng kiem toan ma chUng toi da thu thap &roc la day du va thich hop de lam co sa cho S, kien kiem toan cua chung toi.
Y Mtn cua Kiem toan vier'
Theo 5/ kien cua chung toi, BA° cao tai chinh hop nat da phan anh trung thuc va hop 1St, tren cac khia canh tong yeu tinh hinh tai chinh hop nhat dm Tap doan tai ngay tai 44 31 thang 12 nam 2017, ding nhu ket qua hoat d6ng kinh doanh hop nhat va tinh hinh chuyen tien to hop nhat cho nam tai chinh ket thfic ding ngay, phi hop vai cac Chua'n myc Ke toan Viet Nam, Che d6 Ke toan doanh nghiap Viet Nam va cac quy djnh phap 1St co lien quan den vi'ac lap va trinh bay Bao cao tai chinh hop nat. .
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BAO CAO KIEM TOAN theo)
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CH1 NON • CONG TY
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MAc du khong dtra ray kin ngoai trir, ch6n,g tot mu6n,ltru ngtrgi doc den thuye't minh V11.3 trong Ban thuyet minh Bao cao tai chinh hqp nhat ve van do tai ngay 01 thing 01 nam 2017 Nth tai ngay 31 thing 12 nam 2017 no ngan han lon han tai ,sanngan han Ian 'trot la 89.445.376.977 VND va 66.207.244.521 VND. Sir kin nay ding nhang van de khac dtrgc neu trong,thuyet minh so V11.3 (trang 40) cho thAy sir ton tai c6a yeu to khong chic chin trong yeu c6 the dan den nghi ng& ding ke ye kha nang hoat Ong lien tic cila Cong ty.
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CONG TY CO PHAN ICD TAN CANG - LONG BINH Dja chi: G243, KP7, phtrong Long Binh, thanh phe Bien Hoa, tinh Ding Nai
BAO CAO TAICHiNH HOP NHAT
Cho nam tai chinh ket thiic ngay 31 thing 12 nam 2017
BANG CAN Doi KE DAN HQP NHAT Tai ngay 31 thing 12 am 2017
TAI SAN MA
A so Thuyet
minh Se cuei nam
Dan vi tinh: VND
SO dAu nam
A - TAI SAN NGAN HAN 100 168.265.211.580 156.303.995.919
I. Tien va cic khoan ttrcrng dtro'ng tien 110 V.1 46.182.863.658 30.170.606.743
1. Tien 111 41.682.863.658 26.670.606.743
2. Cac khoan arcrng throng tien 112 4.500.000.000 3.500.000.000
II. DAu ttr tai chinh ngAn hpt 120
1. Chimg khoan kinh doanh 121
2. Du phang giam gia chimg khoan kinh doanh 122
3. DAu to nam gia den ngay dao han 123
III. Cac khoin phai thu ngin han 130 120.255.282.186 116.421.822.460
1. Phai thu ngen han dm khach hang 131 V.3 85.831.264.157 113.433.339.252
2. Tra trtr6c cho ngtroi ban ngin han 132 V.4 29.087.865.260 1.144.851.010
3. Phai thu niji b4) ngin hp 133
4. Phai thu theo tien d() ke hoach hcfp ding x'ay dkmg 134
5. Phai thu ve cho vay ngan han 135
6. Phai thu ngan han khac 136 V.5 5.390.482.769 1.897.962.198
7. Du phong phai thu ngan han MI6 doi 137 V.6 (54.330.000) (54.330.000)
8. Tai san thieu char xir 1y 139
IV. Hang ton kho 140 323.250.000
1. Hang din kho 141 V.7 323.250.000
2. Du phang giam gia hang ten kho 149 -
V. Tai san ngin han khfic 150 1.827.065.736 9.388.316.716 A
1. Chi phi tra truck ngin han 151 V.8a 1.748.187.064 1.053.970.07
2. Thue gia tri gia tang dtrgc khAu trir 152 8.334.346.64ft TA
3. Thue va cac khoan khac phai thu Nha ntrft 153 V.14 78.878.672 XII
4. Giao djch mua ban Iai trai phieu Chinh phu 154
5 Tai san ngin han khac 155
Boo coo nay phai dirge dac cling vol Ban thuyJt minh Bac) cho rai chinh hap nhdt 7
CONG TY CO PHAN ICD TAN CANG - LONG BINH Dia chi: G243, KP7, phtrOng Long Binh, thanh ph6 Bien Wm, tinh DOng Nai
BAO CAO TAI CH iNH HOP NHAT Cho nam tai chinh kdt th6c ngay 31 thang 12 nam 2017
Bang can doi ke toil' hop nhAt (titp theo)
TAI SAN MA Thuyet so minh So cutii nam sO diu nam
B - TAI SAN DAI 113N 200 911.498.419.633 894.397.616.497
I. Cac khan phiti thu dal hp 210
1. Phai thu dai han ceia khach hang 211
2. Tra trtrOc cho ngutri ban dai han 212
3. VOn kinh doanh a don vj trkrc thudc 213
4. Phai thu ndi bd dai han 214
5. Phial thu ve cho vay dai han 215
6. Phai thu dai han khac 216
7. Dv phong phai thu dai han kho ddi 219
II. Tai san co djnh 220 612.399.094.161 622.984.987.172
1. Tai san c6 djnh hau hinh 221 V.9 612.369.927.504 622.884.431.611
Nguyen gia • 222 846.441.651.474 813.056.778.295
Gia tri hao mon luy ke 223 (234.071.723.970) (190. 172 .346.684)
2. Tai san c'6 djnh thud tai chinh 224
Nguyen gia 225
Gia tri hao mon Illy ke 226
3. Tai san co djnh vo hinh 227 V.10 29.166.657 100.555.561
Nguyen gia 228 434.504.400 434.504.400
Gia tri hao mon lily Id 229 (405.337.743) (333.948.839)
III. BAt dOng san dAu ttr 230
Nguyen gia 231
Gia tri hao mon lay ke 232
IV. Tai sin difr dung dai hQn 240 26.037.255.408 9.540.237.379
1. Chi phi san xuat, kinh doanh cid dang dai han 241
2. Chi phi xay dkrng co ban dog dang 242 V.11 26.037.255.408 9.540.237.379
V. Dau ILI. tai chinh did hp 250 V.2 7.238.210.000 13.034.261.399 c,"v'
1. Dau to vao cong ty con 251 _ 0 CH
2. Dau to vao cong ty lien doanh, lien ket 252 7.796.051.399 4
3. Dau to g6p von vao don vi khac 253 7.238.210.000 5.238.210.000
4. Dv phong (Au to tai chinh dai han 254 -
5. Dau tu nam giif ddn ngay dao han 255 -
VI. Tai san dai han khfic 260 265.823.860.064 248.838.130.547
1. Chi phi tra truOc dai han 261 V.8a 265.823.860.064 248.838.130.547
2. Tai san thud thu nhap hoan lai 262
3. Thidt bi, vat tu, phv tong thay thd dai han 263
4. Tai san dai han khac 268
5. Loi the thvang mai 269
TONG CQNG TAI SAN 270 1.079.763.631.213 1.050.701.612.416
Bdo ado nay phai durfc doc cimgveri Ban thuydi minh Boo Ma tai chinh hop nhdt 8
MM,
U CONG TY CO PHAN ICD TAN CANG - LONG BiNH Dia chi: G243, KP7, phtr6ng Long Binh, thanh ph6 Bien H6a, tinh Dling Nai
BAO cAo TA1CHiNH HOP NHAT
Cho nam tai chinh ket thilc ngay 31 thang 12 nam 2017 111 Bang can dOi ke twin hop nhat (tiep theo)
NGUON VONA
Ma so
Thuyet minh SO cuOi nam SO dttu nam
C - Nq PHAI TRA 300 750.849.060.267 745.620.345.369
I. NQ' ngin lqn 310 227.284.900.290 241.485.702.910
1. Phai tra ngt.r6i ban ngen han 311 V.12 98.388.008.771 102.058.666.898
2. Ngt.x6i mua tra tien trutrc ngan han 312 V.13 46.612.445 685.978.390
3. Thue va cac khoan phai n6p Nha nu& 313 V.14 3.836.769.023 4.580.746.334
4. Phai tra ngutri lao do, ng 314 10.355.874.469 9.404.386.481
5. Chi phi phai tra ngan han 315 V.15 2.108.619.885 6.671.289.533
6. Phai tra n6i b0 ngan hp 316
7. Phai tra theo tien d6 ke hooch }Nip d6ng xay dung 317
8. Doanh thu chtra thvc hien ngan han 318 V.16a 4.396.545.728 10.468.860.192
9. Phai tra ngin han khac 319 V.17a 51.019.476.571 28.734.468.277
10. Vay va Kr thue tai chinh ngan han 320 V.18a 55.753.561.735 77.614.043.755
11. Dv phong phai tra ngin hp 321
12. Quy khen thutrng, ph& lqi 322 V.19 1.379.431.663 1.267.263.050
13. Quy binh on gia 323
14. Giao djch mua ban tai trai phieu Chinh phil 324
II. Nq dai han 330 523.564.159.977 504.134.642.459
1. Phai tra ngt.r6i ban dai han 331
2. Ngutyi mua tra tien trtr6c dai han 332
3. Chi phi phai tra dai han 333 -
4. Phai tra nOi 110 ve von kinh doanh 334 -
5. Phai tra n6i b0 dai han 335
6. Doanh thu chua thkrc hien dai han 336 V.16a 76.849.858.999 94.098.112.235
7. Phai tra dai han khac 337 V.17a 171.208.992.350 156.660.258.250
8. Vay va no thue tai chinh dai han 338 V.18a 275.505.308.628 253.376.271.974 i
9. Trai phieu chuyen d6i 339 - )1
10. Co phieu iru dal 340 - A
11. Thu& thu nh4p hark Iai phai tra 341 _
li 12. Dkr phong phai tra dai han 342 - _
•D 13. Quy phat trien khoa h0c va cong nghe 343 -
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Belo coo nay ph& dupe dpc ding val Ban thuyJr minh Boo coo lai chinh hpp ?atilt 9
CONG TY CO PHAN ICD TAN CANG - LONG BINH Dia chi: G243, KP7, phtr6ng Long Binh, thanh ph6 Bien Hba, tinh D6ng Nai
BAO CAO TAI CHINH HOP NHAT Cho nam tai chinh Let thitc ngay 31 thing 12 nam 2017 Bang can dOi ke toan hqp nhAt (tiep theo)
NGUON VON Ma Thuyet so minh SO cuOi. nam SO dau nam
D - NGUON VON CHU SO Het 400 328.914.570.946 305.081.267.047
I. VOn chii so' tau 410 V.20 328.914.570.946 305.081.267.047
1. V6n g6p dm chit sa h0u 411 187.000.000.000 187.000.000.000
Co phau phi; thong có quye'n bieu guyk 411a 187.000.000.000 187.000.000.000
Ca' phi& tru dai 411b
2. Thing du von co phAn 412
3. Quyen ch9n chuyen dOi trai phieu 413
4. V6n khic c6a chit se:, him 414 -
5. Co phieu quy 415 -
6. Chenh Lech danh gia Iii tai san 416
7. Chenh Lech tj, gia h6i doai 417 -
8. Quy dAu to phat trien 418 44.226.401.737 36.355.273.217
9. Quy h8 tro sap xep doanh nghiep 419
10. Quy khac thu6c von chit sa hint 420
11. Lgi nhuan sau thud chtra phan phi 421 69.881.204.840 55.985.017.000
- LNST elm phein ph ai lily a cle'n cu& 19') trzrac 421a 10.869.303.553 55.985.017.000
- LNST elm: plicin phi 4, nay 421b 59.011.901.287
12. Ngu6n von du ttr xay dung ca ban 422
13. Loi ich c6 dong khong kiem soit 429 27.806.964.369 25.740.976.830
II. Ngutin kinh phi va guy khac 430
1. NguOn kinh phi 431
2. Ngutm kinh phi CIA hinh thanh tai san c6 dinh 432
TONG CONG NGUON VON 440 1.079.763.631.213 1.050.701.612.416 T-i-
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CONG TY Co PHAN ICD TAN CANG - LONG BiNH Dia chi: G243, KP7, phirong Long Binh, thanh pht) Bien Hoa, tinh D'angNai
BAO CAO TAI CH1NH HOP NHAT Cho nam tai chinh ket thiic ngay 31 thang 12 nam 2017
BAO CAO WET QUA HOAT BONG KINH DOANH HQP NHAT Cho nam tai chinh ket tittle ngay 31 thing 12 nam 2017
CHI TIED Ma
.4 so Thuyet
minh Nam nay
Dan vi tinh: VND
Nam try&
1. Doanh thu ban hang va cung cap djch vy 01 VI.1 380.672.839.554 352.252.441.933
2. Cfic khoin giant trir doanh thu 02
3. Doanh thu thuAn ve ban hang vä cung cap djch vy 10 380.672.839.554 352.252.441.933
4. Gia yen hang ban 11 VI.2 241.319.118.952 231.331.279.224
5. Lqi nhOn gOp ve ban hang va cung cap djch vy 20 139.353.720.602 120.921.162.709
6. Doanh thu hot Ong tai chinh 21 VI.3 1.603.079.753 501.744.374
7. Chi phi tai chinh 22 VI.4 22.623.500.175 22.778.262.312
Trong do: chi phi tai vay 23 22.331.015.593 22.266.203.636
8. PhAn lai hoac to trong cong ty lien doanh, lien ket 24 (414.360.056) 346.070.073
9. Chi phi ban hang 25 VI.5 1.359.764.331 1.428.661.740
10. Chi phi gnat' lSr doanh nghiep 26 VI.6 35.327.445.134 27.598.361.605
11. 1.4i nhu'an thuAn tir hot dOng kinh doanh 30 81.231.730.659 69.963.691.499
12. Thu nhYsp khfic 31 VI.7 76.109.650 10.155.513
13. Chi phi khic 32 VI.8 1.803.507.803 448.500.727
14. Lqi nhuan khac 40 (1.727.398.153) (438.345.214)
15. Tong lqi nhuOn ke trial' trir&c thud 50 79.504.332.506 69.525.346.285
16. Chi phi thud thu nhOp doanh nghiep hien hanh 51 V.14 16.013.070.200 13.998.021.262
17. Chi phi thud thu nh#p doanh nghiep twin lyi 52
18. Lqi nhtfan sau thud thu nh4p doanh nghiep 60 63.491.262.306 55.527.325.023 ,---i'zi
19. Lqi nhu4n sau thud ctia ding ty me 61 59.011.901.287 52.002.985.448 y if t
20. Lqi nhua'n sau thud ctia co &mg khong kiem sofit 62 4.479.361.019 3.524.339.575 It
21. Lai ca ban teen co phieu 70 VI.9 2.678 2.478 NC
22. Lai suy giant teen co phieu 71 VI.9 2.678 2.478 ---cP
thang 3 nam 2018
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Le Quynh Quang Nguyen Dim Ithiem TrAn Trieu Phu
Biro cao nay chat dupr dQc cling v&i Ban thuyeit minh Bac ctio tai chinh hcp nhdt 11
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CONG TY CO PHAN ICD TAN CANG - LONG BiNH Dia chi: G243, KP7, phtrang Long Binh, thanh ph6 Bien Hoa, tinh Ding Nai
BAO CAO TAI CHiNH HOP NHAT
Cho nam tai chinh k6t thfic ngay 31 thing 12 nam 2017
BAO CAO LU1U CHUYEN TIEN TE HOP NHAT (Theo phtrang phap giin tiep)
Cho nam tai chinh ket thtic ngay 31 thing 12 nam 2017
Dan vi tinh: VND
Nam nay Nam trterc
I. Ltru chuyen tien tir hoat dOng kinh doanh
1. Lgi nhu(in tut* thul 01 79.348.216.099 69.525.346.285
2. Di& chinh cho cac khodn: Khau hao tai san c6 dinh va bat dOng san dAu ttr 02 V.9,10 43.970.766.190 42.358.728.135
Cac khoan du phong 03
Lai, 18 chenh lech ty gia h6i doai do dinh gia Iai cac khoan muc tien to c6 g6c ngoai te 04 VI.4 16.344.909 68.771.661
Lai, 18 tir hoat dOng dAu ttr 05 VI.3 (1.027.495.573) (610.953.407)
Chi phi tai vay 06 VI.4 22.331.015.593 22.266.203.636
Cac khoan dieu chinh khac 07
3. Lgl nhu(in tir hogt d'Ong kinh doanh
trwerc thay (di van ltru &Ong 08 144.638.847.218 133.608.096.310
Tang, giam cac khoan phai thu 09 35.482.321.965 (49.343.430.755)
Tang, giam hang t6n kho 10 323.250.000 (323.250.000)
- Tang, giam the khoan phai tra 11 1.898.912.039 54.710.775.947
Tang, giam chi phi tra triton 12 (17.679.946.505) (42.554.975.968)
Tang, giam chang khoan kinh doanh 13 - -
Tien ldi vay da tra 14 (22.263.858.998) (24.273.238.106)
Thue thu nhap doanh nghiep da n6p 15 V.14 (18.398.688.030) (14.886.266.073)
Tien thu khac tir hoat dOng kinh doanh 16 V.19 161.581.937 -
Tien chi khac cho hoat Ong kinh doanh 17 V.19 (9.335.255.324) (7.348.228.447)
• Lim chuyin hen thuan tir hogt d'Og kinh doanh 20 114.827.164.302 49.589.482.908
II. Ltru chuyen tien tir hoat Ong dau ttr
1. Tien chi a mua sam, xay du-ng tai san c6 dinh va
cac tai san dai han khac 21 (80.285.383.773) (68.455.491.540) v.
2. Tien thu tir thanh Iy, nhtrgng ban tai san c6 dinh va
cac tai san dai han khac 22. -
3. Tien chi cho vay, mua cac cong cu ng c6a
dan vi khac 23
4. Tien thu hoi cho vay, ban 1ai cac cong
dan vi khac 24
5. Tien chi dAu ttr gap von vao dan vi khac 25 V.2 (2.000.000.000)
6. Tien thu hoi dAu to gop von vao dan vi khac 26 5.304.116.407
7. Tien thu Idi cho vay, c6 tire va lgi nhuan dtrgc chia 27 747.430.565 291.133.334
Lim chuyin tien thucin ter hogt dOtg dau Ur 30 (76.233.836.801) (68.164' 358.206)
Bizo ccio nay phai dtcpc dpc ding vat Ban thuyet minh Bao cao tat chinh hpp nhdt 12
Ma Thuyet CHI TIELJ so minh
N CONG TY Co PHAN ICD TAN CANG - LONG BINH
• Dia chi: G243, KP7, phtremg Long Binh, thanh ph6 Bien Hoa, tinh Ding Nai
BAO CAO TAI CHINH HOP NHAT
Cho nam tai chinh Ic6t thfic ngay 31 thang 12 nam 2017
BA° cao tut chuyen tien tg hqp nhAt (tiep theo)
II
CHI T1EUA
III. Liru chuyen tien tir hot dOng tai chinh
1. Tien thu tir phat hanh c6 phi6u, ntia'n win gop dm
so mink Nam nay Nam tru*c
chit se( hau 31
2. Tien tra lai v6n gop cho cac chic sec hau, mua lai
c6 phieu dm doanh nghiep da phat hanh 32
3. Tien thu tir di vay 33 V.18 69.053.090.389 92.482.043.269
4. Tien tra ng g6c vay 34 V.18 (68.784.535.755) (62.312.178.000)
5. Tien tra nq g6c thue tai chinh 35 -
6. Co tirc, Iqi nhu'an a tra cho chic so hiru 36 (22.847.500.000) (22.847.500.000)
Liru chuyin tien thuein fir hog, deing tai chinh 40 (22.578.945.366) 7.322.365.269
Luu chuyen tien thuan trong nam 50 16.014.382.135 (11.252.510.029)
Tien va Wang dung tien au nam 60 V.1 30.170.606.743 41.399.926.087
Anh hiring dm thay d6i ty gia h6i &di quy creii ngo4i to 61 (2.125.220) 23.190.685
Tien va twang throng tien cuiii nam 70 V.1 46.182.863.658 30.170.606.743
I
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Le Qujinh Quang Nguyen Wm Khiem ran Tri0 Phu
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CONG TY CO PHAN ICD TAN CANG — LONG BiNH Dja chi: G243, KP7, phutyng Long Binh, thanh phti Bien 1-1da, tinh DOng Nai BAO CAO TAI CHINH HOP NHAT
1111 Cho nam tai chinh ket thiic ngay 31 thang 12 nam 2017
I
1111 BAN THUYET MINH BAO CAO TAI CHINH HQP NHAT
• Cho nam tai chinh ket Mac ngity 31 thang 12 nam 2017
I. DAC DIEM HOAT BONG
111 1. Hinh thtic s& him Win
Cong ty CO phAn ICD Tan Cang — Long Binh (sau day goi tat la "Cong ty" hay "Cong ty mg") la ding ty co phan.
2. Linh vtrc kinh doanh • Linh vkrc kinh doanh cua Tap doan la dich vu.
■ 3. Nganh nghe kinh doanh
Hoat dOng kinh doanh chinh cua Tap doan la: Xep da hang hoa, container; dai 15, giao nhan hang
■ Ma; van tai hang hoa duemg b0, thr6ng thily; dich vµ phan loai, Itru trir va (long goi hang hoa, d6ng g6i hang container; kinh doanh kho bai.
4. Chu 14 sin xuttt, kinh doanh thong thuirng
11 Chu 14 san xuat kinh doanh thong thir6ng dm Tap doan khong qua 12 thing.
111 5. Cu trk Tap doan
Tap doan bao g'am Cong ty mg va mOt cong ty con chiu sir kiem soat cua Cong ty mg dtrqc hqp nhat trong Bao cao tai chinh hqp nhAt nay.
5a. Thong tin ye tdi cau frac TN, clam A
Trong ram, Tap doan kh6ng Oat sinh viec mua them, thanh 15, hay thoii von tai cac cong ty con.
5b. ang ty con dtrov hop nhiitt
U Tap doan chi dau to vao 01 cong ty con la Cong ty Co plcan Tiep van Thanh Long c6 tru sa chinh tai G243 Bili Van Him, KP7, phix6ng Long Binh, thanh pho Bien H6a, tinh DOng Nai. Hoat dOng
11 kinh doanh chinh dm cong ty con nay la cho thue kho &Ai, hru tit hang Ma; van tai hang h6a; bOc xep hang h6a, dong goi hang h6a. Tai ngay ket thiic nam tai chinh, tjt le lqi ich va tjt l'e quyen bieu
a quyet dm C6ng ty tai cong ty con nay la 51% (s6 dau nam la 51%).
/74
11 6. Tuyen be ye kha 'fang so sinh thong tin teen Bao cao tai chinh hqp nhAt 1/ q i:`? 2
a Cac so lieu twang (mg dm nam truck so sanh dirqc vii s6 lieu dm nam nay. il
U 7. Nhan vien
a Tai ngay ket thilc nam tai chinh Tap doan c6 226 nhan vien Bang lam viec tai cac cong ty trong Tap doan (so dau nam la 230 nhan vien).
•
• II. NAM TAI CHINH, DON VI TIEN nSir DI,ING TRONG KE TOAN
11 1. Nam tai chinh
Nam tai chinh cua Tap doan bat dau tir ngay 01 thing 01 va ket thitc vao ngay 31 thing 12 hang U nam.
• Ban thuA minh nay 0 mOl ba ph"On hop than!, va phai &roc doe ding vii Boo cao tar chinh hop nhcii 14
I CONG TY CO PHAN ICD TAN CANG — LONG BiNH Dja chi: G243, KP7, pludyng Long Binh, thanh phi!) Bien Hoa, tinh Diong Nai
■ BAO CAO TAI CHINH HOP NHAT Cho Om tai chinh ket thitc ngay 31 thing 12 nam 2017 Ban thuyet minh Bao can tai chinh hcep nhit (titp theo)
■ 2. Don vi tien to sir dung trong ke loan
1. Che do ke toil) ap dung a Tap (loan ap dung cac ChuAn muc Ke toan Viet Nam, Che dO Ke toan doanh nghiep Viet Nam
II &roc ban hanh theo Th6ng to s6 200/2014/TT-BTC ngay 22 thang 12 nam 2014 Inning dan Cite de Kt toan doanh nghiep, Thong tir so 202/2014/TT-BTC ngay 22 thing 12 nam 2014 twang dAn lap
III va trinh bay Bao cao tai chinh hop nhAt va cac th6ng to khac Wang dAn thuc hien chuAn mtrc ke toan dm Be Tai chinh trong viec lap va trinh bay Bao cao tai chinh hop nhAt.
• 2. Tuyen be ve viec tan thti chain muc ke toan va the d() ke toan
Ban Giam d6c dam bao da tuan thin yeu cau cita cac ChuAn muc Ke toan Viet Nam, Che dO Kt ■ toan doanh nghiep Viet Nam dtroc ban hanh theo Th6ng to so 200/2014/TT-BTC ngay 22 thang 12
nam 2014, Thong to so 202/2014/TT-BTC ngay 22 thing 12 nam 2014 cling nhu cac thong to khac
a htrang dart dive hien chuAn muc ke toan cilia Be Tai chinh trong viec lap va trinh bay Bao cao tai chinh hop nhat.
a IV. CAC CHINH SACH ICE TOAN AP DUNG
1111
1. Co sallap Bio cao tai chinh hop nhit
Bao cao tai chinh hop nhAt &roc lap tren co sa ke toan d6n tich (trir cac thong tin lien quan den cac • luOng tien).
2. Co so• hop nhAt
Bao cao tai chinh hop nhAt bao g6m Bao cao tai chinh cua Cong ty mg va Bao cao tai chinh cua cac ding ty con. Cong ty con la don vi chiu su kiem soat cua Cong ty mg. Su kiem soat ton tai khi C6ng ty mg c6 khi [tang trip tiep hay gian tiep chi ph6i cac chinh sach tai chinh va hog dOng cua
cong ty con de thu &roc cac lqi ich kinh to tir cac hog dOng nay. Khi xac dinh quyen kiem soat c6 • tinh den quyen bieu quyet tiem nang phat sinh tir cac quyen chon mua hoac cac ding cu no va cong
cu von c6 the chuyen doi thanh c6 phieu ph6 thOng tai ngay ket thiic nam tai chinh.
1111 Ket qua hoat dOng kinh doanh cua cac cong ty con duqc mua lai hoac ban di trong nam &roc trinh bay trong Bao cao ket qua hog dOng kinh doanh hop nhat tir ngay mua hoac cho den ngay ban khoan dAu to a cong ty con do.
Bao cao tai chinh cua cong ty me va cong ty con sir dung a hqp nhat duvc lap cho ding met kj, ke toan va ap dung cac chinh sach ke toan th6ng nhAt cho cac giao dich va su kien cong loai trong
111 Wang hoan canh tircmg,tu. Trong trtrimg hop chinh sach ke toan cong ty con khac chinh sach ke toan ap dung thong nhAt trong Tap doan thi Bao cao tai chinh cua cong ty con se co nhung di'eu chinh thich hop tru6c khi sir dung cho viec lap Bao cao tai chinh hop nhat.
SO du cac tai khohn tren Bang can d6i ke toan giira cac cong ty trong ding Tap doin, cac giao dich nOi bO, cac khoan rai mji bo elm thuc hien phat sinh tir cac giao dich nay phai duce foal trir hoan toan. Cac khoan 16 chtra thuc hien phat sinh tir cac giao dich nOi b0 cfing &roc log 1)6 trir khi chi phi tao nen khoan 16 do khOng the thu h6i dtroc
Lqi ich cua c6 clang khong kiem soat the hien phAn lai hoc to trong ket qua kinh doanh va tai snn thuan cua cong ty con khong dtroc nam giir beri Tap doan va duqc trinh bay dr khoan muc rieng tren Bao cao ket qua hoat dOng kinh doanh hop nhAt va tren Bang can doi ke toast hop nhAt (thu0c phAn
U
Dan vi tien to sir dung trong ke toan la Hong Viet Nam (VND) do phAn Ian cac nghiep vu dtroc thuc hien bAng don vi tien to VND.
III. CHUAN MIX VA CHE DO KE TOAN AP DUNG
U
Ban thuyit minh nay la mot by phan hap thanh va phal dulic Itpc clung vat !Macao 'al chinh hcfp nhcit 15
a CONG TY CO PHAN ICD TAN CANG — LONG BiNH Dia chi: G243, KP7, phating Long Binh, thanh phi) Bien Hda, tinh Dting Nai
■ BAO CAO TAI CH1NH HOP NHAT Cho nam tai chinh k& that ngay 31 thang 12 nam 2017
■ Ban thuygt minh Ban cao tai chinh htyp nhat (tiep theo)
a On s& hau). Lqi ich cua ca dOng khOng kiem soat bao gam gia trj cac lqi ich cua ca dOng khong kiem soat tai ngay hop nhht kinh doanh ban dau va phan lqi ich cua co (long khong kiem soat trong bien clang dm van chic sa him ke tir ngay hop nhat kinh doanh. Citc khoan to phat sinh tai cong ty conduqc phan be) twang &rig vai phan sa hiru dm CO dong khong kiem soat, ke ca twang hqp s6 16 do !an han phan sa hiru cua ca clang kh6ng kiem soat trong tai san than dm cong ty con.
11
111 Cac giao dich phat sinh bang ngoai to dupe chuyen doi theo tj, gia tai ngay phat sinh iao dich. cac khoan mvc tier' to co goc ngoai to tai ngay ket that nam tai chinh duqc quy doi theo tj, gia
tai ngay nay.
Chenh lech ty gia phat sinh trong nam tir cac giao dich bang ngoai to duct ghi nhan vao doanh thu hoat clang tai chinh hoac chi phi tai chinh. Chenh Lech tj, gia do danh gia lai cac khoan moc tien to
11 c6 gac ngoai to tai ngay ket thiic nam tai chinh sau khi bu trir chenh tech tang va chenh Lech giam
11 duqc ghi nhan vao doanh thu hoot clang tai chinh hoac chi phi tai chinh.
11
111 hop clang Wang lai, hqp clang quyen chon, hqp clang hoan dai): ty gia kj, ket trong hop ding
• Dai yeti hop clang mua ban ngoai te (hop clang mua ban ngoai to giao ngay, hop dong kj, han,
mua, ban ngoai to gift Tap doan va nghn hang.
II • Dai vai cac khoin gOp van hoac nhan van gop: ty gia mua ngoai to cUa ngfin hang nai Tap
11 doan ma tai khoan de nhhn van dm nha dau to tai ngay gop van.
• Dai vai nq phai thu: tj, gia ty gia mua ngoai to ciia ngan hang thuang mai nai Tap doan chi
11 dinh khach hang thanh toan tai thai diem giao dich phat sinh.
11 • Dai vai nq phai tra: ty gia tj, gia ban ngoai to dm ngan hang thuang mai nai Tap doan du kin giao djch tai thai diem giao djch phat sinh.
11 • Dai vai cac giao djch mua sum tai san hoac cac khoan chi phi duqc thanh toan ngay bang ngoai
11 to (khong qua cac tai khoan phai tra): tj, gia mua ngoai to dm nghn hang thuang mai nai Tap
doan that hien thanh Wan.
U Ty gia sir dung de danh gia lai sa du cac khoan mvc tien to co gac ngoai to tai ngay ket thiic nam
111 tai chinh &me xac dinh theo nguyen tac sau:
• Dal vai cac khohn ngoai to giri nghn hang: ty gia mua ngoai to cua ngfin hang nai Tap doan ma S tai khoan ngoai te.
■ • Dal vai cac khoan rmic tien to c6 gac ,ngoai to duqc phan loai la tai san khac: tj, gia mua ngoai
to Ngfin hang Thuang mai Ca phhn Quan dai (Ngan hang Tap doan thuang xuyen c6 giao
1111 dich).
• Dal cac khoan muc tien c6 gac ngoai duqc phan loai la nq phai tra: gia ban ngoai to 111 cua Ngan hang Thuang mai CO phan Quail dai (Ngan hang Tap doan thuang xuyen co giao
dich).
II 4. Tien va cac khofin ttrung throng tien
Tien bao gam tien mat va tien giri ngan hang khOng kj, han. Cac khoan Wan& &rang tien la cac • khoan Mu to ngan han co thai han thu heti kh6ng qua 3 thang ke tir ngay dau tu, co kha nang
chuyen clOi de dung thanh mat !La:mg tien xac dinh va khong c6 riii ro trong viec chuyen doi thanh 1111 tien tai thai diem bao cao.
S Ban thuydt minh nay la mat by pkin hop thanh va phat clupt tIpc dm vat &la ciao tai chinh hqp nhdt
16
3. Cac giao dich bang ngo#i to
Ty gia sir dung a quy dai cac giao dich phat sinh bang ngoai to la ty gia giao dich that to tai tiled diem phat sinh giao dich. Ty gia giao dich that to dai vai cac giao dich bang ngoai tir duce xac dinh nhu sau:
CONG TY CO PHAN ICD TAN CANG — LONG BiNH a Dia chi: G243, KP7, Outing Long Binh, thanh phO Bien 1-16a, tinh DOng Nai BAO CAO TA1 CHINH HOP NHAT Cho nam tai chinh ket thiic ngay 31 thang 12 nam 2017
11 Ban thuyet minh Bao can tai chinh hoyp nh6t theo)
5. Cac khoin dau tir tai chinh
Ctic khan Au tit vino cong ty lien kit Cong ty lien ket la doanh nghiep ma Tap doan CO anh hadmg dang ke nhung khong co quyen kiem soat doi vai cac chinh sach tai chinh va boat dOng. Anh huOng dang ke the hien a quyen tham gia vao viec dua ra cac quyet djnh ve chinh sach tai chinh va hoat dOng cua doanh nghiep nhan dAu to nhung khong kiem soat cac chinh sach nay.
■ Cac khoan dAu tu vao cac ding ty lien ket &roc ghi nhan theo phtrcrng phap von chil so hau. Theo d6, khoan dAu ttr vao cong ty lien ket dtroc.the hien tren Bao cao tai chinh hop nhAt theo chi phi dau tu ban dau va dieu chinh cho cac thay doi trong phAn lqi ich tren tai san thuan cua ding ty lien ket sau ngay dau ttr. Neu loi ich cua Tap doan trong khoan 16 dm ding ty lien ket Ion han hoac bang gia trj ghi s6 cua khoan dlu ttr thi gia trj khoan dAu tu &roc trinh bay ten Bao cao tai chinh hop nhat la bang kh6ng trir khi Tap doan c6 cac nghia vu thtrc hien thanh toan thay cho cong ty lien
111 ket.
Bao cao tai chinh cua cong 7 lien ket &roc lap ding kj, ke toan vai Bao cao tai chinh hop nhAt cua Tap doan. Khi chinh sach ke toan cua cong ty lien ket khac vai chinh sach ke wan ap dung thOng
111 nhat trong Tap doan thi Bao cao tai chinh cua cong ty lien ket se co nhung dieu chinh thich hop trtrac khi sir dung cho viec lap Bao cao tai chinh hop nhAt.
Cac khoan tai, 18 chtra thtrc hi8n phat sinh tir cac giao djch vai cac cong ty lien ket &roc loaf trir ■ Wang ang vai phAn thuOc ye Tap doan khi lap Bao cao tai chinh hop nhAt.
nic khan eldu ttr veto cong cy von can don vj kluic
DAu to vao cong cu von cua scion vi khac bao g6in cac khoan dAu cong cu vein nhung Tap doan kh6ng c6 quyen kiem scat, &Ong kiem soat hoac co anh huong dang ke del vai ben dtrqc dAu tu.
Cac khoan dAu ttr vao cong cu yen ctia don vi khac ducrc ghi nhan ban du theo gia gee, bao gem gia mua hoac khoan g6p von cong cac chi phi trvc tiep lien quan den hoat dOng dAu ttr. Co tirc cua cac kjf truot khi khoan dau tu,dtroc mua &roc hach toan giam gia trj cua chinh khan dau ttr d6. CO tirc cita cac kj, sau khi khoan dati,tu duct mua &roc ghi nhan doanh thu. Co nit &roc nhan bang CO phieu chi dtroc theo doi so lugng co phieu tang them, khong ghi nhan gia trj c6 phieu nhan dugc.
Dtr phong ten thAt cho cac khoan (IL to vao cong cu yen dm don vj khac dtroc trich lap nhu sau:
• DOi voi khoan dAti to vao c6 phieu niem yet hoac gia tri hop 15/ khoan dau tu dtrqc xac djnh tin cay, viec lap du phong dtra tren gia trj thi truing dm co phieu.
• Del vai khoan dAu to khong xac djnh &roc gia trj hop ly tai thai diem bao cao, viec lap du phong &roc thtrc hi8n can cir vao khoan 16 dm ben &roc dAu to voi mirc trich lap bang chenh le, ch gift yen gop thtrc to cua cac ben tai don vj khac va von chu sdr hint thtrc co nhan voi ty' le g6p yen dm Tap doan so vai tong s6 von g6p thvc to cua cac ben tai don vj khac.
Tang, giam se dtr phong ten thAt dAu ttr vao cong cu yen dm dan vj khac can phai trich lap tai ngay ket thfic nam tai chinh &roc ghi nhan vao chi phi tai chinh.
6. Cac khofin phai thu
Cac khoan no phai thu duce trinh bay theo gia trj ghi s6 tit. di cac khoan dtr pilot-1g phai thu kho del.
Viec phan Ioai cac khoan phai thu la phai thu khach hang va phai thu khac throe thtrc hien theo nguyen tic sau:
• Phai thu ciaa khach hang phan anh cac khoan phai thu mang tinh chAt thuang mai phat sinh tir giao djch c6 tinh chat mua — ban giCra Tap doan va ngtrai mua la dan vi dOc lap vai Tap doan.
• Phai thu khac phan anh cac khoan phai thu khong co tinh thtrcrng mai, Bong lien quan den giao djch mua — ban.
Ban thuydt minh nay la mat ha phan hvp thanh va phai &Kw dpc cling vai Bao cat, tat chinh hap nhtit 17
a
0
A
CONG TY CO PHAN ICD TAN CANG — LONG BiNH Dja chi: G243, KP7, phutmg Long Binh, thanh ph6 Bien Ma, tinh DOng Nai BAO CAO TAI CHINH HOP NHAT Cho nam tai chinh ket thuc ngay 31 thang 12 Min 2017 Ban thuytt minh Baia cao tai chfnh hqp nhtit (tiep theo)
Du phong phai thu kho doi &lye lap cho timg khoan nq phai thu kho doi can car vao tuei nq qua han cua cac khoan nq hoac du kien mirc tan that c6 the xay ra, cu the nhu sau:
11/ • Dal voi nq phai thu qua han thanh town:
- 30% gia tri dOi vai khoan nq phai thu qui han tir tren 6 thang den dual 1 nam. - 50% gia tri doi voi khoin nq phai thu qua han tir 1 Mtn den dual 2 nam.
S - 70% gia tri doi vai khoan rig phai thu qua han tir 2 nam den duoi 3 nam.
■ - 100% gia tri doi vai khoin nq phiti thu qua han tir 3 nam tro• len.
• 7. Hang ton kho Hang ten kho dupc ghi nhan theo gia thap han giva gia gac va gia tri thuAn c6 the thuc hiEn duccc.
111 Gia gec hang tan kho duqc xic dinh nhu sau:
• Nguyen vat lieu, cong cu, dung cu: bao gam chi phi mua va cac chi phi lien quan truc tiep khac
11 phat sinh de c6 dupc hang ton kho 0 dia diem va trang thai hiEn tai.
111 • Chi phi san xuat kinh doanh da dang: bao gem chi phi nguyen vat liEu chinh, chi phi nhan ding
va cac chi phi c6 lien quan truc tiep khac.
5 Gia xuat kho duqc tinh theo phuang phap nhap trtrac, xuat trulk va duqc hach town theo phuang phap Ice khai thuong xuyen.
III Gia trj thuAn c6 the thuc hiEn duce la gia ban trofc tinh dm hang tan kho trong kY san xuAt, kinh doanh binh thu6ng trir chi phi trac tinh a hoin thanh va chi phi trac tinh cAn thiet cho viEc tieu thu
111 chimg.
al Du phong giam gia hang ten kho duqc lap cho tirngmat hang ten kho co gia gec Ian han gia trj thuAn c6 thE thuc hiEn dupc. DAi vai djch vu cung cap da dang,viEc lap du phong giam gia duqc
IN tinh theo timg loaf djch vu c6 mire gia rieng bia. Tang, giam so du dir phong giam gia hang ten kho can phai trich lap tai ngay ket thiic nam tai chinh duqc ghi nhan vao gia von hang ban.
IN 8. Chi phi tra truck
111 -,..--, Chi phi tra tru6c bao gam cac chi phi thuc to da phat sinh nhung co lien quan den ket qua hoat 'ill'
111 clang san xuAt kinh doanh dm nhieu 14 ke toan. Chi phi tra tru&c dm Tap doan chit yeu la chi phi tiki thue ca so ha tAng, chi phi cong cu, dung cu va chi phi sira chita tai san co djnh. Cac chi phi tra .4
II trok nay duqc phan 1)6 trong khoang th6i gian tra tilt& hoac thoi gian cac lqi ich kinh to twang '4
sic img dupe tao ra tir cac chi phi nay. sic • itA
Chi phi thug ca sir hy tang —
S Chi phi thue co s6 ha tAng duct phan ba vao chi phi theo phucmg phap clueing thang theo th6i han thue.
4 • =
In Chi phi sera chfra tai san co djnh
111 Chi phi sira chita the hiEn chi phi bu lim, san lap ban dAu cho phAn dat Tap doan dang sir dung. Chi phi nay dtrqc phan ba.vio chi phi theo phuang phap duemg,thang wring [rag vai thari gian thue dat
111 con lai tinh tit thai diem hoan thanh cong tac Hi km, san lap den th6i diem ha thoi han thue quy dinh ten hqp clang thue dat.
11 Cong cy, dyng cy
11 Cac cong cu, dung cu da dua vao sir dung dirge phan 1)6 vao chi phi theo phuang phi!) &rang thang vai thai gian phan ba khong qua 24 thing.
a Bon thuyit minh nay a mos b0 pkin hop thanh va phai durfc dpc ci4ng vol Boo cho tai chinh hqp n!idi 18
• D6i vai nq phai, thu chua qua han thanh toan nhtrng c6 kha nang thu hOi: can car vac, du
111 kien ram ton that de lap du pi-long.
Tang, giam se du du phong nq phai thu kho dOi cAn phai trich lap tai ngay ket thuc nam tai chinh duqc ghi nhan vao chi phi quan IY doanh nghiEp.
a CONG TY CO PHAN ICD TAN CANG — LONG B1NH Dja chi: G243, KP7, pluthng Long Binh, thanh phO Bien Hda, tinh Hong Nai
■ BAO CAO TAI CHINH HOP NHAT Cho nam tai chinh ket thtc ngay 31 thang 12 nam 2017 Ban thuyet minh Bao cao tai chinh hop nhAt (tiep theo)
11 Tikt thue da1 Ira Intim Titn thue dAt tra truerc the hien khoan tien thue dAt da tra cho phAn clAt Tap doan clang sir dung. Tien thue dAt tra truac duoc phan b6 vao chi phi theo phuang phap duerng thang tuang irng vii th6i gian thue.
a 9. TM san thue hoat Ong
Thue tai san duqc phan loai la thue hoat Ong neu phAn Ion rata ro va lqi ich gin lien v6i quyen so tai san thu'6c ye ngtr&i cho thue. Chi phi thue hoat d6ng duoc phan anh vao chi phi theo
phuong phap du Ong thang cho stiOt thai han thue tai san, khong phi thu6c vao phucrng thirc thanh toan tien thue.
10. Tai san co dinh hiru hinh
II Tai san c6 dinh hiru hinh &roc the hien theo nguyen gia trir hao mon 10y ke. Nguyen gia tai san c6 dinh hiru hinh bao gOm toan b6 cac chi phi ma Tap doan phai b6 ra de c6 dtroc tai san co dinh tinh
II den thoi diem duo tai san do vao trang thai san sang sir dung. Cac chi phi phat sinh sau ghi nhan ban d'Au chi throe ghi tang nguyen gia tai san co dinh neu cac chi phi nay chic chin lam tang lqi ich
II kinh to trong Wong lai do sir dung tai san do. Cac chi phi phat sinh khOng them man dieu kin teen duqc ghi nhan IA chi phi san xuAt, kinh doanh trong nam.
Il Khi tai san co dinh hiru hinh duqc ban hay thanh ly, nguyen gia va gia tri hao mon Iiiy ke duqc xem
• s6 va tai, 16 phat shill do thanh ly duoc ghi nhan vao thu nhap hay chi phi trong nam.
Tai san c6 dinh him hinh,duqc khAu hao theo phtrang phap dtrang thing dkra tren theri gian him
II dung trot tinh. S6 nam khau hao dm cac Ioai tai san co dinh hall hinh nhu sau:
Loai tai san c6 dinh SO nam 1111 Nha cira, vat kien trim 7 — 20
il May nick va till& bi 3 — 7
Phtrang tien van tai, truyen din 3 — 7
II Thiet bi, dung cu quan lY 3 — 5
III Tai san c6 dinh khac 3
III 11. Tai san co dinh v8 hinh
Tai san c6 dinh vo hinh &roc the hien theo nguyen gia trir hao mon lily ke. II Nguyen gia tai san c6 dinh vo hinh bao Om toan b6 cac chi phi ma Tap doin phai bo ra a co
In dirge tai san c6 dinh tinh den tiled diem dua tai san do vao trang thai sin sang sir dung. Chi phi lien quan den tai san c6 dinh vo hinh phat sinh sau khi ghi nhan ban dAu dirge ghi nhan IA chi phi san
II xuAt, kinh doanh trong ky trir khi cac chi phi nay gin hen yeti mgt tai san c6 dinh vo hinh et' the va • A
lam tang loi ich kinh to tar cac tai san nay. II Khi tai san c6 dinh vo hinh throe ban hay thanh IY, nguyen gia va gia tri hao mon lay ke &roc xoa
Il so va lai, 16 phat sinh do thanh 1Y dtrqc ghi nhan vao thu nhap hay chi phi trong nam. / -
Tai san c6 dinh vo hinh c6a Tap doan la chtrang trinh phAn mem may tinh: II Chi phi lien quan den cac chtrang trinh phAn mem may tinh khong phai la mgt b6 phan gin ket veri
II phan cang co lien quan dirge von hoa. Nguyen gia ciia phan mem may tinh la toan b6 cac chi phi ma Tap doan da chi ra tinh den thai diem dtra phan mem vao sir dung. Phan mem may tinh dtrqc
II khAu hao theo phtrang phap duerng thing trong 3 nam.
si 1'
12. Chi phi xay dtyng co bin der dang
Chi phi xay dung co ban der dang phan anh cac chi phi lien quan true tiep (bao g6m ca chi phi lai vay có lien quan phi' hqp vii chinh sach ke toan ciia Tap doan) den cac tai san clang trong qua trinh
111 Ban thuyit minh nay la mat ba phan hop thanh va phai chtqc cloc cimgvai Bcio ccio tai chinh hop nhch 19
111 CONG TY CO PHAN ICD TAN CANG — LONG BiNH Dia chi: G243, KP7, phutrng Long Binh, thanh ph6 Bien Floa, tinh Elting Nai
111 BAO CAO TAI CHiNH HOP NHAT Cho nam tai chinhk6t thuc ngay 31 thang 12 nam 2017 Ban thuyet minh Bao cao tai chinh hop nhat (ti'ep theo)
• xay dung, may m6c thiet bi dang lip dat a phuc vu cho muc dich san xuat, cho thud va. quan 15, clang nhis chi phi lien quan den viec sfra chira tai san c6 dinh dang thuc hien. Cac tai san nay dugc
• ghi nhan theo gia goc va khong dugc tinh khau hao.
• 13. licrp citing hem tic kinh doanh
111 Hogs &Ong kinh doanh ddng kiEm soat Tap doan ghi nhan tren Bao cao tai chinh hop nhat cac hap d6ng hgp tac kinh doanh dual hinh thirc
III boat dOng kinh doanh (tong kiem soat cac n6i dung sau:
U • Gia tri tai san ma Tap doin hien so. hiru.
III • Cac khoan no phai tra ma Tap doan phai ganh chiu.
• Doanh thu dugc chia tit viec ban hang Via hoac cung cap dich vu dm lien doanh. III
• Cac khoan chi phi phai ganh chiu.
14. Cic khoin no' phai tra va chi phi phai tra 1111 Cac khoan ng phai tra va chi phi phai tra dugc ghi nhan cho s6 tien phai tra trong ttrang lai lien
iii quan den hang He va dich vu da nhan dugc. Chi phi phai tra dugc ghi nhan Oa tren cac trac tinh hop lj, ve se tien phai tra.
111 Viec phan loai cac khoan phai tra IA phai tra ngtreri ban, chi phi phai tra va phai tra khac dugc thuc hien theo nguyen tac sau:
11 • Phai tra ngtrai ban phan anh cac khoan phai tra mang tinh chat thuang mai phat sinh tin giao
II dich mua hang Ma, dich vg, tai san va ngtred ban la dan vi dOC lap vai Tap doan.
IIII • Chi phi phai tra phan anh cac khoan phai tra cho hang h6a, dich vu da nhan dugc 'Ur ngtrei ban
hoac da cung cap cho ngtrai mua nhung chtra chi tra do chtra c6 h6a don hoac chua du ho so,
111 tai lieu ke toan va cac khoan phai tra cho ngtrai lao dOng ve tien kn.:mg nghi pile!), cac khoan chi phi san xuat, kinh doanh phai trich truck.
II • Phai tra khac phan anh cac khoan phai tra khong c6 tinh thuang mai, khong lien quan den giao
111 dich mua, ban, cung cap hang h6a dich vu.
Cac khoan no phai tra va chi phi phai tra &roc phan loai ngin han va dai han tren Bang can diii ke U toan hap nhat can dr theo kj, han con lai tai ngay ket the nam tai chinh.
111 15. Vim chit so. ham :e•,)
• Viin Op ciia chti so hau Huh'
V6n g6p dm cha son hint dugc ghi nhan theo s6 yen thuc to da gop cila cac co &mg dm Tap doan. vik,
1111 /. i
II 16. Phan phOi lo.i nhuan v- x\., ,,,..;" ,
Lai nhuan sau thue thu nhap doanh nghiep dugc phan ph6i cho cac co dong sau khi da trich lap cac
II guy/ theo Dieu le cila Tap doan ding nhu cac quy dinh dm phap luat va da dugc Dai h6i ding co (long phe duyet.
111 Viec phan phi Igi nhuan cho cac c6 dong dtrac can nhic den cac khoanmuc phi tien to nam trong
1111 Igi nhuan sau thud chtra phan ph6i c6 the anh htrOng den luting tien va kha nang chi tra co tirc nh-/ iai do danh gia lai tai san mang di g6p von, lai do danh gia lai cac khoan muc tien te, cac cong cu
III tai chinh va cac khoan muc phi tien to khac.
Co tire dugc ghi nhan la no phai tra khi dtrac Dai h6i cltmg CO (Jong phe duyet. in U
111 Bcin thuyeit minh nay is mOt by ph& hop thanh va phdi dur7c doc cling vat Bdo cao Lai chinh hop nhdt 20
a CONG TY CO PHAN ICD TAN CANG — LONG BiNH Dja chi: G243, KP7, phttong Long Binh, thanh phti Bien Elba, tInh D6ng Nai
■ B AO CAO TAI CH!NH HQP NHAT Cho narn tai chinh ket th(ic ngay 31 thang 12 nam 2017
■ Ban thuyet minh Ban can tai chinh hqp nhAt (tiep theo)
17. Ghi nhan doanh thu va thu nhap
Doanh thu cung cite djch vlt Doanh thu cung cap dich vu duct ghi nhan khi d6ng thai them man cac dieu kien sau:
• Doanh thu duqc xac djnh tuang d6i chic chin. Khi hop ding quy djnh ngtreci mua dirge quyen tra lai dich vu da mua theo nhang dieu kien cu the, doanh thu chi dirge ghi nhan khi nhang dieu kien cu the do khong con ton tai va ngtr6i mua khOng duqc quyen tra lai djch vu da cung cap.
• Tap doan da da hoac se thu dugc Igi ich kinh to tir giao djch cung cap djch vu do.
111 • Xac dinh &rot phan cong viec da hoan thanh vao thai diem bao cao.
III • Xac dinh duqc chi phi phat sinh cho giao dich va chi phi a hoan thanh giao dich cung cap djch
vu do.
I Truing hqp dich vu dtrqc thuc hien trong nhieu 14 thi doanh thu dugc ghi nhan trong 14 dugc can
II cuvao ket qua phan cong viec da hoan thanh vao ngay ket thlic kjt ke toan.
■ Tibt ini Tien lai duce ghi nhan tren ca so thai gian va lai suit thuc 4 tirng kSt.
Co ttir duvc chin CO tire dugc,chia dugc ghi nhan khi Tap doan dugc quyen nhan co tire viec gop von. CO ttic duqc nhan bang co phieu chi dugc theo dOi so lacing co phieu tang them, khong ghi nhan gia trj co
phieu nhan dugc.
18. Chi phi di vay
U
U
■ Chi phi di vay bao g6m lai tien vay va cac chi phi khac phat sinh lien quan truc tiep den cac khoan vay.
Chi phi di vay dugc ghi nhan vao chi phi khi phat sinh. Throng hqp chi phi di vay lien quan trtrc tiep den viec dau to xay dung hoac san xuat tai san der dang can c6 mgt thai gian di dai (tren 12 thang) de c6 the dtra vao sir dung theo mac dich djnh tilt& hoac ban thi chi phi di vay nay dugc tinh vao pia trj cia tai san do. Doi yeti khoan vay rieng phuc vu viec xay dung tai san co djnh, bat Ong san dau tu, lai vay dugc von h6a ke ca khi thai gian xay dung thrgi 12 thang. Cac khoan thu nhap phat sinh tir viec dau to tam thai cac khoan vay dugc ghi giam nguyen gia tai san c6 lien quan.
19. Cac khofin chi phi
• Chi phi la nhang khoan lam giam lqi ich kinh to dugc ghi nhan tai thai diem giao dich phat hoic khi c6 khi clang twang dOi chic chin se phat sinh trong twang lai khong phan biet da chi
• hay chum.
Cac khoan chi phi va khoan doanh thu do no tao ra phai dttqc ghi nhan ,ding thai theo nguyen ac
• phi hqp. Trong twang hqp nguyen tic phi hap xung det nguyen tac. than tr9ng, chi phi dugc ghi nhan can dr vim ban chat va quy djnh cac chuan muc ke toan de dam bao phan anh giao
• djch met cach trung thirc, hqp IS.
■ 20. Thue thu nhOp doanh ngh4p Chi phi thug thu nhap doanh nghiep bao gem thug thu nhap hien hanh va thug thu nhap hoan lai.
S Thue thu nhap hien hanh la khoan thug duqc tinh dua tren thu nhap tinh thug. Thu nhap tinh thug
toan, cac chi phi khong dugc trir cling Mut dieu chinh cac khoan thu nhap khong phai chju thug va
Thui thu nkip hien hanh
chenh lech so vii lqi nhuan ke toan la do dieu chinh cac khoan chenh Lech tam thai giira thug va ke
cac khoan 10 duqc chuyen.
Ban thuyii minh nay is m01 60 phein hpp thank va phai dugc dpc ding y& Boo ccio tai chinh hop nhrit 21
4
I ■ CONG TY CO PHAN ICD TAN CANG — LONG BiNH
Dia chi: G243, KP7, phtrarig Long Binh, thanh ph6 Bien Flea, tinh Dling Nai BAO CAO TAI CH!NH HOP NHAT Cho nom tai chinh ket thfic ngay 31 thdng 12 nom 2017 Ban thuyet minh Ban can tai chinh hqp nhAt (tiep theo)
I Thui thu nh(ip holin !{ii Thue thu nhap hoan lai la khoan thud thu nhap doanh nghiep se phai nip hoc se dtrqc hoan lai do
Ill chenh tech tarn thgi gift gia tri ghi so dia tai san va nq phai tra cho muc dich lap Bao cao tai chinh va ca sa tinh thue thu nhap. Thue thu nhap hail Iai phai tra dupe ghi nhan cho tat ca. CAC khoan
II chenh lech tam thgi chiu thue. Tai san thue thu nhap hoan lai chi dugc ghi nhan khi chic chin
II trong twang lai se c6 lqi nhuan tinh thue a sir dung nhD.ng chenh lech tam filth dugc khau trir nay.
Gia tri ghi se c6a tai san thue thu nhap doanh nghiep hoan lai (tacit xem xet lai vao ngay ket th6c
II
nom tai chinh va se dugc ghi giam den mirc dam boo chic char) c6 dii lqi nhuan tinh thue cho phep lgi ich ciia mOt phAn hoc toan bO tai san thus thu nhap hoan lei dugc sir dung. Cac tai san thue thu
II nhap doanh nghiep hoan Iai chtra dugc ghi nhan twat day dugc xem xet lai vao ngay ket thiic nom tai chinh va dugc ghi nhan khi chic chan c6 dii lqi nhuan tinh thue de c6 the sir dung cac tai san
II thud thu nhap hoan lai chua ghi nhan nay.
II Tai san thud thu nhap hoan Iai va thus thu nhap hoan lai phai tra dugc xac dinh theo thue suet du tinh se dp dung cho nom tai san dugc thu h6i hay nq phai tra dugc thanh toan dua tren cac ram
II thue suet c6 hieu luc tai ngay ket th6c nom tai chinh. Thue thu nhap !loan Iai dugc ghi nhan vao Bao cao ket qua hoat dOng kinh doanh va chi ghi true tiep vao yen chiu sir hiru khi khoan thue do
• lien quan den cac khoan muc dirge ghi thang vao von chi s& hau.
111 Tai san thue thu nhap hoan Iai va thud thu nhap hoan lai phai tra dugc 66 trir khi:
• Tap doan co quyen hqp phap dugc VI trir giila tai san thus thu nhap hien hanh vai thud thu
II nhap hien hanh phai Op; va
I • Cac tai san thus thu nhap hoan lai va thus thu nhap hail Iai phai tra nay lien quan den thus thu nhap doanh nghiep dugc quan lji beri ding mOt ca quan thue:
IN DM vai ding mOt don vi chiu thue; hoc Tap doan dtr djnh thanh toan thus thu nhap hien hanh phai tra va tai san thue thu nhap hien
II hanh tren ca sa thuAn hoc thu hOi tai san dOng tiled vai viec thanh toan nq phai tra trong tirrl kjt wan lai khi cac khoan mpg yeu dm thus thu nhap hoan lei phai tra hoc tai san
I thue thu nhap hoan lai dugc thanh toan hoc thu h6i.
21. Ben hen quan
111 Cac ben dugc coi la lien quan neu met ben co kha nang kiem soot hoc c6 anh hugng ding ke d6i vai ben kia trong viec ra quyet dinh cac chinh sach tai chinh va hoat Ong. Cac ben ding duct xem la ben lien quan neu ding chiu sir kiem soot chung hay chiu anh htrang dang ke chung.
Trong viec xem xet mOi quan he c6a cac ben lien quan, ban chit ciia mei quan he dugc chit tong nhieu hen hinh thirc phap
22. Bao cao theo 130 ph4n
Be phan theo linh vtrc kinh doanh la met phAn co the xac djnh rieng biet tham gia vao qua trinh san . •
xuAt hoc cung cap san pham, d jch vu va c6 rui ro va lqi ich kinh to khac vai cac 130 phan kinh doanh khac.
Be phan theo khu vtrc,dia 15, la met phAn c6 the xac djnh rieng biet tham gia vao qua trinh san xuAt hoac cung cap san pham, djch vu trong pham vi mit moi truong kinh to cu the va c6 rui ro va lqi ich kinh to khac vai cac 130 phan kinh doanh trong cac mOi trugng kinh to khac.
Thong tin be phan dugc lap va trinh bay phu hqp vai chinh sach ice toan ap dung cho viec lap va trinh bay Bao cao tai chinh hqp nhAt dm Tap doan.
Ban thuyit minh nay la mOt bq phcin hqp thanh vet phcii dugc cipc cung vat Bao cao tai chinh hpp nhcit 22
CONG TY CO PHAN ICD TAN CANG — LONG BINH Dja chi: G243, KP7, phuang Long Binh, thanh phi Bien Ma, tinh Deng Nai BAO CAO TA1CHINH HOP NHAT Cho nam tai chinh ket thlic ngay 31 thing 12 nam 2017 BAn thuyet minh Bao cao tai chinh hqp nhttt (tiep theo)
V. THONG TIN BO SUNG CHO CAC ICHOAN TRINH BAY TRONG BANG CAN DOI ICE TOAN KIP NHAT
1. Tien va cac khofin ttrolig (Wang lien SO cutoi nam SO du nam
Tien mat 475.709.270 243.052.071
Tien giri ngan hang 41.207.154.388 26.427.554.672
Cac khan twang throng tien (Tien gal có ky han tir 3 thing trO xueng)
4.500.000.000 3.500.000.000
COng 46.182.863.658 30.170.606.743
2. Cac khan clAu hr tai chinh
Cac khan dAu ttr tai chinh dm Tap doan bao g0m du to vao &Ong ty lien ket va dau tir gop yen
vao dan vj khac. Thong tin ve cac khoan dau to tai chinh cua Tap doan nhis sau:
2a. Diiu vao cong ty lien kit
Theo Giay chang nhan dang kit doanh nghip se 3603 y1791 clang ky thay d61 lan thir nhat ngay 16 thing 6 nam 2015 do SO Ke hoach va Dau to tinh Dong Nai cap, Tap dan dau to vao Cong ty Co phAn Tiep van Tan Cang - Long Binh 7.200.000.000 VND, tuang throng 36% von dieu Trong nam nay Tap doan da chuyen nhuarstg toan b0 co phan tai Cong ty CO phAn Tiep van Tan Cang - Long Binh cho Cong ty Co phAn Dau ttr SAS theo hqp (long chuyen nhtrqng co phan ngay 15 thing 9 nam 2017.
s6 cu6i nam SO dau nam
Gia g6c Di phOng Gia trj hqp ly Gia g6c Dar phong Gia trj huplj,
Ngan hang TMCP
5.238.210.000 10.102.443.600 5.238.210.000 5.303.116.000 Quan dQi 1) COng ty CO phOn Dau to 1CD Tan 2.000.000.000 Long (11) COng 7.238.210.000 5.238.210.000
Tai ngay ket thlic nam tai chinh, Tap dan dAu ttr co phieu vao Ngan hang TMCP Quan dQi N./6i gia tri 5.238.210.000 VND ttrcmg irng vii 397.734 co phAn. Day IA khan ity thac dAu to qua C6ng ty mg IA Cong ty TNHH M6t thanh vien Tong COng ty Tan Cang SAi Gen
(ii) Theo Giay chirng nhan clang ky doanh nghiep se 3603419910, ngay 08 thing 11 nap 2016 do So Ke hoach va DAu ttr tinh Dong Nai cap, Tap doan dau to vao Cong ty Co phAn Dau ttr 1CD Tan Long 1.160.000.000 VND, Wang throng 5,8% On dieu le. Nghi quyet Hei don quAn tri se 05/2017/NQ-HDQT ngay 24 thing 8 nam 2017 dm Tap doan phe duyet viec g6p von dau to vao Cong ty CO phAn DAu to ICD Tan Long voi s6 yen g6p IA 2.000.000.000 VND. Trong nam Tap &An TA du to 2.000.000.000 VND. Tai ngay ket fink nam tai chinh, Tap doan da dAu ttr 2.000.000.000 VND, tuang throng 10% von dieu 1e.
Gia trj hop N 136i cac khan dAu to c6 gia niem yet, gia trj hqp 15, dtrqc xac dinh theo gia niem yet tai ngay ket thlic nam tai chinh. Tap doan chtra xac dinh gia trj hqp 15, cua cac khan dau to kh8ng c6 gia niem yet do chtra c6 htrong dan cli the ve viec xac dinh gia trj hqp
2b. Diht tu• gap vein vao don vE kluic
(i)
Ban thuyeit minh nay la mat by phan hop thanh va phai chew doc cing voi Bdo cao tat chinh hop nhcit 23
CONG TY CO PHAN ICD TAN CANG — LONG BiNH Dja chi: G243, KP7, phutmg Long Binh, thanh phi:. Bien H6a, tinh DO'ng Nai BAO CAO TAI CHINH HOP NHAT Cho nam tai chinh ket thilc ngay 31 thang 12 nam 2017 Ban thuyet minh Bao cao tai chinh hap nhAt (tit!) theo)
3. Phil thu ngin han caa khach hang SO euei nam SO dAu nam
Ph& thu cdc ben lien quan 4.326.764.223 6.247.414.515
Cong ty TNHH M6t thanh vien T6ng C6ng ty Tan 3.694.756.670 5.985.318.394 Cang Sai Gan Cong ty Co phAn Tiep van Tan Cang - Long Binh 31.579.164 6.935.027
Cong ty Co phAn Kho van Tan Cang 548.117.005 218.105.030
COng ty Co phAn Dich vu Ks% that Tan Cang 37.975.559 29.981.296
COng ty Co phAn Van tai B6 Tan Cang 1.354.320
COng ty Co phan Cang Cat Lai 5.720.448
Cong ty Co phAn Nhien lieu Tan Cang 14.335.825
Phai thu cric khdch hang khdc 81.504.499.934 107.185.924.737
Cong ty TNHH Dich vii Chu& cung Ung DHL 5.827.100.361 3.963.484.404 Viet Nam Cong ty Global Home, K.S. 10.397.629.826 10.155.801.578
Cong ty TNHH Nestle Viet Nam 3.048.178.066 9.387.943.374
Cong ty TNHH Pacorini Viet Nam 2.219.827.064 5.115.480.459
Cong ty Co phAn Van tai va Tiep van Chau A 4.299.664.005 14.612.678.247 Thai Binh Duang Chi nh,anh Cong ty Co phAn Van tai va Tiep van 2.205.510.926 23.860.536.900 Chau A Thai Binh Duang tai Ha N6i C6ng ty TNHH Tien Nga 21.186.316.575 24.857.086.445
Cac khach hang khac 32.320.273.111 15.232.913.330
Ci)ng 85.831.264.157 113.433.339.252
4. Tra trtrot cho ngtrai ban ngin han SO cuOi imam s6 dAu nam
Trii trtrac cho cdc ngwol &in khdc 29.087.865.260 1.144.851.010
Cong ty TNHH Dich vu Xay dog Lien Thanh 449.369.010
Cong ty Co phAn Xay dkrng T.CONS 28.747.799.087
Cong ty TNHH San ,xuAt Thuang mai Dich viii 400.000.000 DAu to Xay dung Thiet ke Tan Hung Cong ty Co phAn Trong Tin A Chau 133.434.000
Cac nha cung cap khac 340.066.173 162.048.000
COng 29.087.865.260 1.144.851.010
N
5. Phai thu ngin han khic 'CO
SO cuiii nam SO dAu nam A
T Gia tri Du. phong GO. tri Dv phang
E
5.390.482.769 1.897.962.198 Ph& thu cdc to char va ca nhlin kit&
Tam irng 1.478.386.353 1.586.405.681
KY cuctc,14 qu9 ngin han 160.000.000 3.850.000
Cac khoan chi 116 666.362.963 75.690.456
Phai thu tien chuyen nhtryng c6 phAn 2.772.000.000 Cac khoan phai thu ngin han khic 313.733.453 232.016.061
C(Ing 5.390.482.769 1.897.962.198
Ban Muyit minh nay M mOt 60 pkin hpp thanh ye: phcii chgic dpc ding veri Biro afro tai chinh hpp nhcit 24
SO cuei nam SO du nam
Thbi gian Gia tri c6 Thai gian Gia tri ce)
qua han Cid gin the thu hOi qua flan Gia gec the thu h6i
Cdc 16 chirc va ca 54.330.000 54.330.000
nhan khdc Cong ty Co phan Thiel bi Phu tong Co Tren 3 nam 5.010.000 Iron 3 nam 5.010.000 din — Phai thu tien ban hang Cong ty TNHH Phat trien San xuAt Hang gia dung va C6ng Then 3 nam 49.320.000 Tren 3 nam 49.320.000
nghiep — Phdi thu tien ban hang COng 54.330.000 54.330.000
6. Nq xOu
164.567.951 248.282.525.915
17.348.247.722 28.518.476
84.447.725 234.468.031.742
14.239.120.940 46.530.140
265.823.860.064 248.838.130.547
CONG TY CO PHAN ICD TAN CANG — LONG BINH Dia chi: G243, KP7, phutng Long Binh, thanh ph6 Bien floa, tinh DOng Nai BAO CAO TAI CHINH HQP NHAT Cho nam tai chinh ket thuc ngay 31 thang 12 nam 2017 Ban thuyet minh Bao cdo tai chinh hcfp nhAt (tiep theo)
7. Hang ton kho Si cuOi nam SO din nam
Gia goc Dv' phong
Gia gOc thy phong
Cong cv, dung cu 323.250.000
8. Chi phi tra trulfre ngin 4n/dai han
8a. Chi phi Ira fru* nein kin SO cuoi nam SO clan Wain
Chi phi cong cu dung cu 347.901.370 144.075.836
Chi phi phan mam 92.098.665 31.235.750
Chi phi sira china tai san co dinh 1.275.615.384 878.658.490
Chi phi bao him 32.571.645
COng 1.748.187.064 1.053.970.076
8b. Chi phi Ira trithc dal On SO cuoi nam SO dau nam
Chi phi cong cu dung cu Chi phi thue co sa ha tang Chi phi sira chira tai san c6 dinh Chi phi phan mam C(ing
25 Ban thuyl$ minh nay la mOt ha plkin hop thanh va phai dupe dpc cling vol Bao cap tai chinh hop nlat
813
.056
.77
8.2
95
1.9
67.9
86.0
47
2.3
18.9
16.5
53
74.1
72.6
44.9
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99
7.4
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0
73
3.5
99.8
24
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713.5
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72.5
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11
8 46.
441.
651.
474
2.68
1.52
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CONG TY CO PHAN ICD TAN CANG — LONG BiNH Dja chi: G243, KP7, phutmg Long Binh, thanh phi Bien Haa, tinh Ding Nai BAO CAO TAI CHINH HOP NHAT Cho nam tai chinh ket thiic ngay 31 thang 12 nam 2017 Ban thuytt minh Bao cao tai chinh hop nhgt (tiep theo)
10. Tai sin co dinh vo hinh
La phan mem guar' 1j/. Chi tiet nhu. sau: Nguyen gia Hao mon lay Ice Gii tri con 13i
SO du nam 434.504.400 333.948.839 100.555.561
Mua shin trong nam Khali hao trong nam 71.388.904 (71.388.904)
SO cuOi nam 434.504.400 405.337.743 29.166.657
Trong do: Da khAu hao het nhung van can sir dung
284.504.400
Cho' thanh ly
11. Chi phi lay thing co bin d& dang
SO dau nam Chi phi phat
sinh trong nam
Ket chuyen vho tai san ca dinh
trong nam SS cutii nam
Mua sam led san có dinh 566.000.000 3.630.711.968 (3.347.936.968) 848.775.000
dy•ng ca biin da dang 8.974.237.379 46.251.179.240 (30.036.936.211) 25.188.480.408
Tuyen cong D2000 8.974.237.379 2.521.356.210 (11.495.593.589)
Nha kho 9A 13.450.000.000 (13.450.000.000)
Nha kho s6 20 (tang b6 sung nguyen gia)
2.708.092.237 (2.708.092.237)
Mai yam nha kho so 20 1.520.407.980 (1.520.407.980)
Nha chira rac chua nhien lieu kho 496.152.167 (496.152.167) 20. VP Kho 20 Van phong lam viec nha kho 9A 131.581.838 (131.581.838)
Nha xe cong F 901.915.706 901.915.706
Kho so 19 6.601.992.549 6.601.992.549
Cum nha kho s6 21 11.960.465.712 11.960.465.712
Nha kho so 22 va kho se) 23 5.724.106.441 5.724.106.441
Nita de xe tai Thanh Long 144.276.250 (144.276.250)
Nha ve sinh cong cong 90.832.150 (90.832.150)
COng 9.540.237.379 49.881.891.208 (33.384.873.179) 26.037.255.408
Tang chi phi di vay dtrqc von h6a vao chi phi xay dtrng co. ban dog dang trong nam la 38.279.111 VND (nam truck la 567.943.081 VND).
12. Phil tri ngteri bin ngin 11#11 So cuOi nam SO din nam
Phdi Ira cdc ben lien quan 73.089.546.666 86.965.887.487
Cong ty TNHH Mat thanh vien Tang C6ng ty Tan 70.867.641.771 80.600.454.290 Cang Sal Gott Cong ty Co phAn Tiep van Tan Cang - Long Binh 188.556.000 5.570.161.501
Cong ty Co phan Dich vu K9 thuat Tan Cang 385.421.585 432.722.017
COng ty CO phan Van tai BO Tan Cang 2.088.359
C6ng ty CO phAn Giai phap Cong nghe Thong tin 322.339.200 113.239.310 Tan Cang Cong ty TNHH Cang Quac to Tan Cang - Cal Mep 4.811.000 COng ty TNHH Phat trien nguOn nhan Luc Tan 117.828.800 62.457.500 Cang — STC
Ban thuyjt minh nay la mai by phan hqp thanh va phcii duoc dpc clung vOi Bdo cao iai chinh hop nhcit 27
N
CONG TY CO PHAN ICD TAN CANG — LONG BiNH Dia chi: G243, KP7, phirtmg Long Binh, thanh 06 Bien floa, tinh Ding Nai BAO CAO TA1 CHINH HOP NHAT Cho nam tai chinh ket thiac ngay 31 thing 12 nAm 2017 Bin thuy6t minh Ban cao tai chinh hp•p nhAt (tiep theo)
SO cuoi nam Cong ty Co phan Tiep van Cit Lai 2.640.000 C6ng ty Co phan Nhien lieu Tan Cang 367.595.910 Cong ty TNHH Tan Cing - Tay Ninh 285.412.400 Cong ty Co phan Van tai Bien Tan Cang 547.300.000
Phai tra cac nha cung cap kit& 25.300.884.105 Cong ty TNHH An Trung Phat 4.065.924.178
Cong ty Co phan Hai hai Muai hai 4.571.493.044
Cong ty CO phan Dau ttr LCD Tan Long 6.332.040.000
Cong ty Co phan Xay dung T.CONS Cac nha cung cap khic 10.329.004.883
COng 98.388.008.771
Tap doan khong c6 nq phai tra ngu6i ban qui han chua thanh toan.
13. Ngubi mua tra tin trtr&c ngin han SO cuOi nam
SO dtm nam
184.764.510
15.092.779.411 3.086.990.983 2.218.615.781
3.322.564.7% 6.464.607.851
102.058.666.898
SO dAu nam
Tra trait eau ctic khrich hang kb&
Trump Asia Enterprise Limited
Cong ty TNHH Tan Vtrqng
Cic khach hang khac
COng
14. Thue va cfic khofin phai nop Nha nu&c S6 dill nam
46.612.445
25.520.000
21.092.445
46.612.445
SO pipit sinh trong nam
685.978.390 650.143.008
25.520.000
10.315.382
685.978.390
S6 cu6i nam
Phai n6p Phai thu
S6 phai n6p S6 MI thtic n§p Phai n6p Phai thu
Thue GTGT hang ban nOi dja Thud thu nhap doanh nghiep Thue thu nhap doanh nghiep n6p h6 ben hcrp 331.711.696 tic kinh doanh Thue thu nhap ca nhan 416.080.673 Cac Ioai thus khac COng 4.580.746.334
5.353.169.046 (5.430.314.781) 111.031.896
16.013.070.200 (18.066.976.334) 1.590.870.200
1.932.836.349 (331.711.696) 1.932.836.349
1.634.590.261 (1.927.519.028) 202.030.578 78.878.672
6.000.000 (6.000.000) 24.939.665.856 (25.762.521.839) 3.836.769.023 78.8784
188.177.631
3.644.776.334
Thui gia In gia tang 3-
Tap doan n'6p thus gia trj gia tang theo phucmg phap khau trir. Thue suit thuS gia tri gia tang nh sau:
Dich vn cung cap cho cac hang tau ntrac ngoai
0%
Cung cap nu6c sach
5%
Cic djch vv khac 10%
Thui thu nhfip doanh nghiep Tap doan phii n6p thus thu nhap doanh nghi'ep cho cic khoin thu nhap tinh thus v6i time' suit 20%
(nAm tuck thud suit la 20%).
28 Bon thuyjt minh nay is mot b0 phcin hqp ihanh vh phcii duqc dpc cung vii Bap ccio tai chinh hpp nhch
•
a
I CONG TY CO PHAN ICD TAN CANG — LONG BiNH Dja chi: G243, KP7, pherng Long Binh, thanh phi Bien Flea, tinh Ding Nai
■ BAO CAO TAI CHiNH HOP NHAT Cho nam tai chinh ket thirc ngay 31 thang 12 nam 2017 Ban thuyet minh Bao can tai chinh him nhit (tiep theo)
1111 Chi tit thug thu nhap doanh nghiep phai nqp nhu sau:
Nam nay Nam trtrat 11
Thud thu nhap doanh nghiep phai nOp tinh ten
16.013.070.200 13.736.109.082
a thu nhap chju thug nam hien hank Dieu chinh thug thu nhap doanh nghiep phai nOp 261.912.180
11 dm cac nam truac
III ThuO thu nhap doanh nghiep phai Op 16.013.070.200 13.998.021.262
11 vao cac quy djnh hien hanh ye thug. Tuy nhien, nhttng quy djnh nay thay doi theo tirng thai kj, va
cac quy djnh ye thue,dai nhieu loai giao djch khac nhau có the &rex giai thich theo nhieu each khac nhau. Do vay so thud duple trinh bay tren Bao cao tai chinh hap nhat có the se thay dOi khi ca quan thug kiein tra.
Cac loai thug khtic Tap doan ke khai va nOp theo quy djnh.
15. Chi phi phai tra ngin hip SO capi nam SO dlu nam
Phai tra cac ben lien quan 1.334.971.43 7 2.270.910.197
Cong ty TNHH MOt thanh vien Tang COng ty Tan 1.334.971.437 2.270.910.197 Cang Sai Gan Chi phi thug kho, van phong, bac xgp 935.918.760 1.871.857.520
Chi phi ttr van phai tra 399.052.677 399.052.677
Pluii Ira cac 16 char vh cd nhan kluic 773.648.448 4.400.379.336
Chi phi lai vay phai tra 429.268.294 480.861.699
Chi phi sir dung nuerc 200.518.780
Chi phi hal nghj khach hang 404.345.300
Chi phi du to xay dirng kho 3.414.701.033
Cac chi phi phai tra ngan ban khac 143.861.374 100.471.304
COng 2.108.619.885 6.671.289.533
111 16. Doanh thu chtra thtic hik'n nein higi/dai h3n
La doanh thu chua thuc hien lien quan den cac hop ding cho thug ca sa ha tang, thug kho, thug mai
• yam, chi tiet nhu sau:
• 16a. Doanh thu aura there hien nwin On
Viec xac djnh thug thu nhap doanh nghiep phai nOp cua cac ding ty trong Tap doan dtrac can dr
al
SO cuOi nam SO clAu nam
Cong ty TNHH Tien Nga 6.072.314.464
Cong ty ca ph'an Tier) van Long Binh 1.596.964.332 1.596.964.332
Cong ty TNHH Pacorini Viet Nam 800.000.000 800.000.000
Cong ty TNHH Dich vu Giao nhan Van tai va 1.999.581.396 1.999.581.396 Thucmg mai C6ng Thanh
COng 4.396.545.728 10.468.860.192
Ban thuydt minh nay M mat bo phOn hop thanh va phai dupc doc cling voi Bao ccio tai chinh hop nhdt 29
a
I
CONG TY CO PHAN ICD TAN CANG - LONG BINH Dja chi: G243, KP7, phtremg Long Binh, thanh phe Bien Hoa, tinh [Xing Nai BAO CAO TAI CHiNH HOP NHAT Cho nam tai chinh ket thilc ngay 31 thang 12 nam 2017 Ban thuytt minh Bao cao tai chinh hqp nhgt theo)
16b. Doanh thu chwa thwc hi!n dai hen SO cuOi nam SO dill nam
Cong ty TNHH Tien Nga (") 12.851.618.756
Cong ty co phAn Tiep van Long Binh 63.428.211.315 65.025.175.647
Cong ty TNHH Pacorini Viet Nam 800.000.000
Cong ty TNHH Dich vu Giao nhan Van tai va 13.421.647.684 15.421.317.832 Thuang mai Cong Thanh
COng 76.849.858.999 94.098.112.235
Trong nam, Tap loan da thi,rc hien thanh IS truac han hqp clOng thue ca so. ha tang so 01HT/ICDLB yeti Cong ty TNHH Tien Nga theo bien ban thanh IS hqp dtmg ngity 15 thing 9 nam 2017.
17a. Phai Ird ngiin kit& SO cuOi nam SO (ILI nam
Phdi tra cdc ben lien quan 37.519.536.306 19.494.634.276
Cong ty TNHH Met thanh vien T6ng ding ty Tan 37.519.536.306 19.494.634.276 Cang Sai Gan Phai Ira lien thue slat, WA an ca 23.194.536.306 12.332.134.276
Co nic, lqi nhudn phai tra 14.325.000.000 7.162.500.000
Phai tra cdc (tan vi vri ca nhan kir& 13.499.940.265 9.239.834.001
Tai san thira chi giai qUyet 1.500.000 1.500.000
Kinh phi cong doan 147.578.490 123.881.788
Bao hiem xa hOi 404.916.297 110.121.131
Bao hiem y to 82.016.720 62.002.377
Bao hiem that nghiep 5.457.405
Nhan kj, quy, kj, cuqc ngin han 3.960.514.162 2.524.231.922
Lai vay phai tra ba Pham Thi Kim Anh 415.625.000 296.875.000
Cong ty CO phan Sonadezi Long Binh ( phai tra lien quan den hqp d6ng hop tic kinh doanh)
7.731.341.971 5.298.606.826
Cac khoan phai tra ngtrai lao dOng 10.800.000 55.169.500
Cac khoan phai tra ngan han khac 740.190.220 767.445.457
ging 51.019.476.571 28.734.468.277
17b. Phdi Ira dai kluic SO cad nam SOdAu nam
Phdi Ird cdc to chiic kluic 171.208.992.350 156.660.258.250
Nhan kj, quj,,14, cuqc t''
qmg ty Co phan Sonadezi Long Binh - Phai tra tien hop tic kinh doanh dai han tai kho hang (")
79.738.992.350
91.470.000.000
65.190.258.250
91.470.000.000
COng a 171.208.992.350 156.660.258.250
Ban fintygi minh nay la mat b0 phdn hqp thanh va phcii chew dpc cimg yen Bdo cap tai chinh hqp nhat 30
a
I
a
a
I
a a
a ■ a
I
a
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a
a a a
U
1111
(.) N
17. Phai tra ngin han/dai han kink
CONG TY CO PHAN ICD TAN CANG — LONG BiNH Dia chi: G243, KP7, phubmg Long Binh, thanh phi Bien Hoa, tinh 'Yong Nai BAO CAO TAICHiNH HOP NHAT Cho nAm tai chinh ket th0c ngay 31 thang 12 nAm 2017 Ban thuyet minh Baia cao tai chinh hqp nhilt (tiep theo)
Bao gom cic khoan ky guy thug kho co thai han tit. 5 nam den 49 nam, chi tiet nhu sau: SO cuoi nam SO dAti 'tam
Cong ty TNHH Brenntag Viet Nam 581.000.000 581.000.000
Cong ty TNHH Dich vu Giao nhin - Van tai va 1.500.000.000 1.500.000.000 Thuang mai Cong Thanh Cong ty Global Home, K.S. 18.336.533.200 18.344.582.600
Cong ty TNHH Thtrang mai Djch vv Nam Giang 121.500.000 121.500.000
Cong ty TNHH Pacorini Viet Nam 27.491.334.150 34.126.854.150
Cong ty Co phan Scafe 16.321.500
C6ng ty TNHH Schenker Viet Nam 1.508.625.000
Cong ty Co phan Tan VTnh Ciru 5.000.000.000
Cong ty CO Oar] Tien Nga 25.200.000.000 10.500.000.000
Cong 79.738.992.350 65.190.258.250
(6) Chi tiet cac hop ding va phi lac hqp ding hqp tic kinh doanh xay dung va khai thic kho nhu sau:
✓ Hqp ding hqp tic kinh doanh so 485/HD-ICDLB-SZB ngay 21 thing 09 nam 2013 hqp tic dau to xay dung kho 1A tai khu kinh 4 quec phong Tan Cang Long Binh, thai han IA 45 nam ke tir
ngay 1c5, hop (tong, trong do C6ng ty Co phan Sonadezi Long Binh gip 49% von to co, twang duang 24.990.000.000 VND.
✓ Phy luc hqp ding hop tic kinh doanh se 485/HD-ICDLB-SZB/PL1 ngay 08 thing 05 nam 2014 hqp tic clau to xay dung them kho 14A tai khu kinh to quec phong Tan Cang Long Binh, trong do Cong ty Co phan Sonadezi Long Binh gop 49% On to c6, tucmg duang 27.139.000.000 VND. Phu lac hop ding nay co hieu luc ke tir ngay ky va duy tri hieu Luc theo thai gian cua hop ding se 485/HD-ICDLB-SZB ngay 21 thing 09 nam 2013.
• lac hop ding hqp tic kinh doanh s6 485/HD-ICDLB-SZB/PL2 ngay 15 thing 06 nam 2015 hop tic dau to xay dung them kho 20 tai khu kinh to quOc phong Tan Cang Long Binh, trong do Cong ty Co phan Sonadezi Long Binh gOp 49% von to c6, tuang duang 39.341.000.000 VND. Pha lac hop (long nay co hieu luc ke tir ngiy kji va duy tri hieu him theo thai gian cua hop ding
so 485/HD-ICDLB-SZB ngay 21 thing 09 nam 2013 Nia. Phu lac so 01.
17c. Ng qud han aura thanh loan Tap doin kh6ng co nq phai tra khic qui han chua thanh town.
18. Vay va nq thug tai chinh ngin han/dai han
18a. Vay ngdn hgn So cuoi nam
N
N '11
41
N., SO dAti nam II
Vay va ng thug tai chinh ngiin hgn phdi tra cdc to chirc va ca nhan kit& Vay ngan han cic ca nhan
Vay BO Piton; Thj Kim Anh Vay dai han den han tra (xem thuyet minh so V.18b) Ng an hang Thtrang mgi Co phan Quoin dl5i — Chi nhanh An Phti Ngan hang Thttang mgi Co phcin Ngogi thuang Viet Nam — Chi nhanh Bien Hda
55.753.561.735
10.000.000.000
10.000.000.000
45.753.561.735
24.753.561.735
21.000.000.000
77.614.043.755
10.000.000.000 10.000.000.000
67.614.043.755
46.814.043.755
20.800.000.000
Ci)ng 55.753.561.735 77.614.043.755
Ban thuyit minh nay la mat ba phan hop thanh va phcii duvc doc sung v&i Bcio ccio tai chinh hop nhdt 31
CONG TY CO PHAN ICD TAN CANG — LONG BINH Dia chi: G243, KP7, Outing Long Binh, thanh phli Bien Hda, tlnh DO'ng Nai BAO CAO TA1 CHiNH HOP NHAT Cho nam tai chinh ket thfic ngay 31 thang 12 nam 2017 Ban thuyet minh Bac) can tai chinh hcfp nhAt (tiep theo)
Tap doan co kha nang tra duvc cac khoan vay ngan han.
Chi tiet s6 phat sinh ve cac khoan vay ngan han trong nam nhu sau: Vay ngin han ca
nhan Vay dai han den han tra COng
S6 dau nam 10.000.000.000 67.614.043.755 77.614.043.755
S6 ket chuyen tit vay dai han 46.924.053.735 46.924.053.735
S6 tien vay da tra trong nam (68.784.535.755) (68.784.535.755)
SO cuoi Want 10.000.000.000 45.753.561.735 55.753.561.735
18b. Vay dai han SO cuoi nam
SO dm nam
Ngan hang Thuang mai Co phan Quan Doi — Chi nhanh An Phil (i) Ngan hang Thttang mai Co phAn Ngoai thtrang Viet Nam — Chi nhanh Bien Flea (ii)
ging
127.784.044.560
84.655.007.906
147.721.264.068 168.721.264.068
275.505.308.628 253.376.271.974
(I)
Tap doan co kha nang tra dirge cac khoan vay dai han.
Khoan vay dai han Ngan hang Thtrang mai CO phan Quan dei — Chi nhanh An Phil de tai
✓ DAu to xay dtmg Ca se ha tang cila Cong ty Co phAn ICD Tan cang — Long Binh va mvc Bich khac neu drat Ngan hang chap thuan bang van ban trirac, theri diem giai ngan cUa ,khoan vay co lien quan. Khoan vay nay dirge dam bao bang viec the chap tai san hinh thanh tit von vay.
• Dau to mua 02 cAu khung banh 16p Kalmar, Cheri gian vay 96 thang. Khoan vay nay dtrac dam bao bang viec the chap tai san hinh thanh tir von vay.
✓ DAu to nhap khu 05 xe nang dien hieu TCM,,thei gian vay 60 thang. Khoan vay nay dtrac darn bao bang viec the chAp tai san hinh thanh tit von vay.
✓ Dau to xay dung tuyen Ong D2000, thai gian vay 60 thang. Khoan vay nay drat dam bao bang viec the chAp kho hang s6 13 va kho hang quan chap.
✓ DAu to nhap khau 03 xe nang dien hieu TCM theo hap cl6ng ngoai th,ircmg GV22030517,, ngay 22/03/2017, thei han vay 60 thug. Khoan vay nay &rat dam bao bang viec the chap tai san hinh thanh tir von vay.
✓ Dau tir xay dttng kho nguyen lieu hea chAt,phti,c vv may mac (kho 9A),, thei han vay 96 thang. Khoan vay nay duvc dam bao bang viec the chap tai san hinh thanh tir von vay.
✓ Thanh toan tien thue dAt cho C6ng ty TNHH Met thanh vien T6ng COng ty Tan Cang Sai Gen theo Hap d6ng thue ca sir ha tang s6 02/HD-ICDLB ngay 24 thang 9 nam 2009 va tien thue dAt (met Oar' giai doan 1 va nam 2017, 2018 dm giai doan 2) cho Cong ty TNHH Met thanh vien T6ng C6ng ty Tan Cang Sai Gen theo Hqp d6ng thue ca so. ha tang s6 181/TCT-KHKD ngay 01 thang 01 nam 2015 va cac phv lvc kern theo dtrac ky girra Tap doan va Cong ty TNHH Met thanh vien Tong C6ng ty Tan Cang Sai Gen. Khoan vay drat dam bao bang viec the chAp quyen khai thac ca se. ha tang cua giai doan 1 dien tich 104.000 m2 va cac ding trinh xay dung hinh thanh ten dAt thy& giai doan 1 (kho hang s6 1, 2, 3, bai container 3ha, khu nha + bai kiem hea, nha an, nha nghi, nha + c6ng van pheng) va quyen khai thac ca se ha tang cua giai doan 2 dien tick ,48.000 m2 va ding trinh xay dung hinh thanh tren dAt thuec giai doan 2 Om kho hang so 4 va so 8.
z
32 Bcin thuyit minh nay la med b¢ phern kip thanh va phai dupe dpc cling vai Bao cao tai chinh hpp nhdt
225.507.743.260 92.482.043.269
3.000.529.200 (67.614.043.755)
253.376.271.974
CONG TY CO PHAN ICD TAN CANG — LONG BiNH Dja chi: G243, KP7, phu&ng Long Binh, thanh ph6 Bien H6a, tinh D6ng Nai BAO CAO TAI CHINH HOP NHAT Cho nam tai chinh ket thiic ngay 31 thang 12 nam 2017 Ban thuyet minh Bao cao tai chinh hQp nhat (tiep theo)
✓ Chi phi san lap mat bang tao nen kho 22 va 23 ICD Tan Cang Long Binh. Khoan vay nay dtrqc dam bao bang vied the chip quyen khai that ca sa ha tang din tich 15.300 m2 thuOc kho 19, quyen khai that ca so ha tang din tich 16.200 m2 thu6c kho 22 va 23 tren khu dat 25ha thu6c khu djch vu Tan Cang Long Binh va quyen khai that cong trinh xay dung du an Datil to )(ay dung kho hang so 19 hinh thanh tren khu &it 25ha thu6c khu djch vu Tan Cang Long Binh.
✓ Chi phi xay dung kho s6 21 ICD Tan Cang Long Binh. Khoan vay nay &Tic dam bao bang vied the chap quyen khai that ca sa ha tang din tich 12.875 m2 thuOc kho 21 tren khu dat 25I:a thu6c khu djch vu Tan Cang Long Binh va quyen khai that tong trinh xay dung du an dau tur xay dung cum kho hang so 21 hinh thanh tren khu dat 25ha thu6'c khu djch vu Tan Cang Long
Binh.
✓ Chi phi xay di,mg kho s6 19 ICD Tan Cang Long Binh. Khoan vay nay duqc dam bao bang vied the chip quyen khai that ca sa ha tang din tich 15.300 m2 thu6c kho 19, quyen khai that ca sa
ha tang din tich 16.200 m2 thu6c kho 22 va 23 tren khu dat 25ha thu6c khu dich vu Tan Cang Long Binh va quyen khai that cong trinh xay dung du an D'au to xay dung kho hang s6 19 hinh thanh tren khu dat 25ha thu6c khu djch vu Tan Cang Long Binh
(ii) Cac khoan vay Ngan hang Thuang Mai Co phan Ngoai thuang Viet Nam — Chi nhanh Bien Wm de dau to xay dung nha kho, thai han vay tir 120 thang den 144, thang, !di suat quy djnh tren tong khe trac nhan nq. Cac khoan vay nay duqc dam bao bang vied the chap tai san hinh thanh tit von vay.
KS, han thanh toan cac khoan vay dat han nhu sau:
Tir 1 nam tra xu6ng 45.753.561.735 67.614.043.755
Tren 1 nam den 5 nam 172.379.197.718 146.396.165.506
Tren 5 nam 103.126.110.910 106.980.106.468
ging 321.258.870.363 320.990.315.729
Chi tiet s6 phat sinh ve cac khoan vay dai han nhu sau:
Nam nay Nam trust
SO cuOi nam SO dtm nam
18c. Vay qua km chwa thanh loan
Tap doan khong c6 cac khoan vay qua han chua thanh toan.
19. QuSi khen thuang, phut lqi
S6 dau nam
253.376.271.974
S6 tier vay phat sinh
69.053.090.389
Ca can Iai khoan vay Ket chuyen sang vay ngan han
(46.924.053.735)
SO cuoi nam
275.505.308.628
Quj, khen thuang Quy phut lqi Quj, thuang Ban quan 15,, dieu hanh COng
SO du nam 501.327.638 723.935.412
42.000.000
Tang do trich top tir hyi
nhuOn 5.637.886.000 2.998.756.000
649.200.000
Chi guy trong Tang khac nam
5.200.000 (5.192.598.524) 156.381.937 (3.473.456.800)
(669.200.000)
S6 cu6i nam 951.815.114 405.616.549
22.000.000
1.267.263.050 9.285.842.000 161.581.937 (9.335.255.324) 1.379.431.663
33 Ban thuydt minh nay la mat ba phdn hqp 'heath va phai chew etqc ding veri Bao cao tai chinh hqp nhdi
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CONG TY CO PHAN ICD TAN CANG — LONG BiNH Dia chi: G243, KP7, phtayng Long Binh, thanh ph6 Bien H6a, tinh D6ng Nai BAO CAO TA1CHiNH HOP NHAT Cho !lam tai chinh ket th6c ngay 31 thang 12 nam 2017 Ban thuyet minh Bao cao tai chinh tun nhAt theo)
20b. Chi tiat van gop curt chit sa hiru
SO cuoi nam SO dtiu nam
Citing ty TNHH Mat thanh vien TOng C6ng ty Tan Cang Sai Gan
95.500.000.000 95.500.000.000
Ngan hang Thuang mai CO phAn Quan d6i 15.000.000.000 15.000.000.000
Cong ty CO phAn Kho van Giao nhan Ngoai thus ng M6c An Chau
12.000.000.000 12.000.000.000
Cac co (long khac 64.500.000.000 64.500.000.000
COng 187.000.000.000 187.000.000.000
20c. Ca philu SO cuoi nam SO dau nam
SO lugng co phieu dang ky that hanh 18.700.000 18.700.000
SO Wang co phieu da Oat hanh 18.700.000 18.700.000
- Co phi .Ju phd thong 18.700.000 /8. 700. 000
- Co phieu tru dai
SO hiving c6 phieu dugs mua Iai
- Co phieu pha thong
- Co phieu tru dal
S6 havng c6 phiOu dang luu hanh 18.700.000 18.700.000
- Cdphiaupha thong 18.700.000 18.700.000
- Co phieu tru cleat
M'C'nh gia c6 phiL dang Iuu hanh: 10.000 VND.
20d. Phial ph& Ipi nhui:in Trong nam Tap doan da phan phei lai nhuan theo Nghj quyet Dai h6i co (Jong themg nien nam 2017 so 01/2017/NQ-DHCD ngay 21 thang 4 nam 2017 nhu sau:
VND
• Chia c6 tirc cho cac co dong 28.050.000.000
• Trich quy dAu to phat trien 7.504.310.000
• Trich quy khen thtrang 5.278.260.000
• Trich quy phiac lqi 2.639.130.000 r
• Trich guy thuong ban quan ly dieu hanh 361.200.000 k/ 1,1,„? Ti
• Thu lao ban dieu hanh 288.000.000 \\ \I
21. Cac khoan muc ngoai Bang can dOi
Ngoyi to ctic loyi SO cuoi nam
SO dau nam
Dollar My (USD)
663.592,65
358.624,31
Ban thuyit minh nay la mOt 6(5 phcin hpp thanh va phcii dm7c dcc cling val Bac) cao tat chinh hap nhdt 35
• •
CONG TY CO PHAN ICD TAN CANG — LONG BiNH Dia chi: G243, KP7, phireng Long Binh, thanh phe Bien Flea, tinh Deng Nai BAO CAO TA1CHiNH HOP NHAT Cho nAm tai chinh ket thiic ngay 31 thing 12 nam 2017 Bin thuyet minh Bao cao tai chinh hqp nhiit theo)
VI. THONG TIN BO SUNG CHO CAC KHOAN Mj1C TRINH BAY TRONG BAO CAO KET QUA HOAT BONG KINH DOANH HQP NHAT
1. Doanh thu bin hang va cung cap dich vu
la. Tong doanh thu
a
I •
a
•
U
a
Doanh thu dich vu cho thue kho va djch vu di kern
Doanh thu djch vu khac
ging
C6ng ty TNHH Mat thanh vien TOng Cong ty Tan Cang Sai Gan Cong ty Co ph:an Kho van Tan Cang Cong ty Co phan Djch v1,1 K'y thuat Tan Cang Cong ty Co phan Van tai Be Tan Cang Cong ty Co phan Nhien lieu Tan Cang Cong ty Ca phan Cang Cat Lai
Nam nay 361.594.842.215
19.077.997.339
380.672.839.554
27.782.892.401
3.755.226.446 60.582.346 53.309.680 72.069.442 31.798.748
Nam truirc
331.847.450.752 20.404.991.181
352.252.441.933
lien quan khac nhu sau: Nam try&
21.304.819.719
3.457.486.000 77.800.970
5.448.046
lb. Doanh thu ban hang viz cung cap dick cho cac bin lien quan Tap down phat sinh cac giao djch ve ban hang vi cung cap djch vu cho cac ben
Nam nay
2. Gia van hang ban Nam nay Nam truot
Gia van djch vu cho thue kho va djch vu di kern
Gia van dich vu khac
ging
230.174.002.980 11.145.115.972
241.319.118.952
223.910.142.722 7.421.136.502
231.331.279.224
3. Doanh thu host d(ing tai chinh Nam nay
Nam trir&c
Lai tien giri co kj, han Lai tien gCri khong k5' han Co tilt duvc chia Lai ban ngoai te Lai chenh lech t gia phat sinh Lai chenh l'ech ty gia do danh gia lai cac khoan muc tien tg c6 goc ngoai te Lai chuyen nhuvng ding ty lien ken ging
4. Chi phi tai chinh
Chi phi iai vay Lo chenh loch tj, gia phat sinh Lo chenh lech t gia do danh gia lai cac khoan muc tien tir c6 gOc ngoai to Chi phi tai chinh khac
ging
520.154.165 79.655.632
227.276.400 55.138.960 26.429.532
694.425.064
1.603.079.753
Nam nay
22.331.015.593 83.620.348
16.344.909
192.519.325 22.623.500.175
264.883.334 43.301.164
39.853.825 153.696.877
9.174
501.744.374
Nam fru&
22.266.203.636 251.213.241
68.780.835
192.064.600 22.778.262.312
yA
74„
36 Bcin tInojt minh nay la mat bP phan hpp dthnh va phcii ducc dcc cling vii Bap ccio tat chinh hqp nhat
I
I
a U
•
aa U
a
•
a
S
I
I
•
a •
•
UU a
•
•
a
CONG TY CO PHAN ICD TAN CANG — LONG BiNH Dja chi: G243, KP7, phirtrng Long Binh, thanh pliti Bien Floa, tinh DEng Nai BAO CAO TAICHiNH HOP NHAT Cho nam tai chfnh k6t thnc ngay 31 thang 12 nam 2017 Ban thuyet minh Bao cao tai chinh hop nhAt (ti6p theo)
5. Chi phi ban hang
Chi phi djch vki mua ngoai Cac chi phi khac
ging
6. Chi phi quan IS/ doanh nghip
Nam nay Nam trtr&c
1.128.704.737 231.059.594
1.090.428.598 338.233.142
1.359.764.331 1.428.661.740
Nam nay Nam trulk
Chi phi cho nhan vien 16.910.672.784 11.952.801.264
Chi phi vat lieu quan lY 921.446.860 471.349.903
Chi phi d6 diing van phOng 1.230.179.903 1.505.866.083
Chi phi khau hao tai san c6 dinh 2.722.169.059 1.656.322.911
Thug, phi va le phi 6.000.000 6.000.000
Chi phi dich NA,' mua ngoai 4.897.455.587 4.077.210.150
Cac chi phi khac 8.639.520.941 7.928.811.294
Cong 35.327.445.134 27.598.361.605
7. Thu nh4p kink Nam nay Nam trtrifec
Tien thu phi ban vo hat diet' 5.625.000
Tien b6i thireng 73.250.329
Thu nhap khac 2.859.321 4.530.513
COng 76.109.650 10.155.513
8. Chi phi khac
Nam nay Nam truirc
Thus bi phat, bi truy thu 15.440.649 340.511.689
Chi phi bOi thtrOng hang h6a bi htr hai 1.635.915.380
Chi phi khac 152.151.774 107.989.038
Cong 1.803.507.803 448.500.727
9. Lai tren co phieu
9a. Lai co biin/suy giam tren co phieu
Nam nay NAm trulfrc
Lgi nhuan kg toan sau thug thu nhap doanh nghiep
Trich qu9 khen thtrang, phlic Iqi (8.940.966.500)
Cac khoan diL chinh tang, giam lgi nhuan kie toan dg xac dinh lgi nhuan phan 1)6 cho c6 'Ring so. hiru co phi leu phO thong
Lgi nhuan tinh lai ca ban/suy giam tren co phieu 49.914.818.380 46.345.293.910
SO ltrgng binh quan gia quyen cua co phieu phO
18.700.000 18.700.000 thong dang ltru hanh trong nam
Lai co. ban/suy giam tren c6 phieu 2.669 2.478
Bcin shuyeit minh nay a mot b0 pkin hqp thanh va phai chiqc clqc cling val Bao ccio tai chinh hap nha't
37
58.855.784.880 52.002.985.448
(5.657.691.538)
Ti
T1
CONG TY CO PHAN ICD TAN CANG — LONG BiNH Dja chi: G243, KP7, phuang Long Binh, thanh phe Bien Haa, tinh Deng Nai BAO CAO TAI CHINH HOP NHAT Cho nam tai chinh ket thac ngay 31 ththig 12 nam 2017 Ban thuyet minh Bao csio tai chinh hqp nhAt (ti6p theo)
9b. Thong tin kluic
Ithong có cdc giao dich c6 phieu ph6 thong hoac ra tir ngiy ket thiic tam tai chinh den ngiy cong bo
10. Chi phi san xuet kinh doanh theo yeu t6
giao dich c6 phieu ph6 thong titm nang nio xiy Bic cio tai chinh hip nhit nay.
Nam nay Nam trtr6.c
Chi phi nguyen WO, vat HO 5.614.736.835 5.470.836.089
Chi phi nhan ding 51.618.781.121 43.779.165.185
Chi phi khdu hao tai san c6 dinh 43.970.766.190 42.358.728.135
Chi phi dich vu mua ngoii 165.947.012.068 157.718.611.829
Chi phi khic 10.855.032.203 11.030.961.331
COng 278.006.328.417 260.358.302.569
VII. NHVNG THONG TIN KHAC
1. Giao dich va se du yeti cac ben lien quan
Cac ben lien quan vai Tap doin bao cac thinh vien quan 15, chii chat, cac ca nhan co lien quan vai cac thanh vien quail 15, chii ch6t va cac ben lien quan khdc.
la. Giao dich va so die vai cac thtinh vien qutin 45 chit chlit va cdc ca nhan co lien quan vOl cdc thanh vien quan ly cha chat Cdc thank vien quasi 15, chis chOt g6m: cac thanh vien H6i d6ng quan tri va cac thanh vien Ban dieu hanh (Ban Giam d6c, Giam d6c tai chinh, ke toan tnrang). Cac ca nhin co lien quan vari cac thanh vien quan ly chi chat la cac thanh vien mat thiet trong gia dinh cac thanh vien quail 15, chu ch6t.
Giao dich vai cac th2mh vien quan ly chzi cluit va cac ca nhan co lien quan vOl cac thanh Wen quan U., chi' chat Tap doin khong phit sinh giao dich ban hang va cung cap dich vki ding nhtr cac giao dich khic vai cac thinh vien quin 151 chu chOt va cac ca nhan co lien quan vai cdc thinh vien quan 15, chi' ch6t.
Cong nq vai cac thanh vien quan ly chii chat va cdc ca nhan có lien quan vai cac thanh vien quern ly chi' chat Tap doan Ichong co cong na vai cac thanh vien quart 15, chu ch6t va cac ca nhan CO lien quan vai cac thanh vien quan 15, chi' chat.
Thu nhap ciia cac thanh vien quay lf) chu chlit Nam nay Nam truev
Tien luong Tien thsthng
COng
1.656.529.855 1.437.590.059
1.976.958.761 806.738.543
3.094.119.914
2.783.697.304
lb. Giao dich viz so du vai cac ben lien quan kluic Cdc ben lien quan khac vai Tap doan g6m: Ben lien quan khfic Cong ty TNH1-1M6t thanh vien T6'ng Cong ty Tan Cang Sii Gon
Cong ty Co phan Tiep van Tan Cang - Long Binh
Cong ty TNHE MOt thanh vien Xiy dtrng Cling trinh Tin Cing Cong ty Co phdn Kho van Tan Cang
Mei quan h0 Cong ty mg Cong ty lien ket (den ngay 15/9/2017) Cong ty cung Tap doin Cong ty ding Tap doan
38 Ban thuyir minh nay to mOt 60 pkin hpp thanh va phcii dupc dpc cung vai Belo cap tat chinh hap nhdt
I CONG TY CO PHAN ICD TAN CANG — LONG BINH Dia chi: G243, KP7, phutmg Long Binh, thanh pho Bien Ilea, tinh Dtmg Nai BAO cAo TAI CHINH HOP NHAT Cho nam tai chinh ket thilc ngay 31 Mang 12 nam 2017
• Ban thuyet minh Bao cao tai chtnh him nhAt (tiep theo)
III Ben lien quan khac Miii quan he C8ng ty CO phAn Dich vu Ky thuat Tan Cang Cong ty ding Tap down
IP Cong ty Co phAn Dai IS, Giao nhan Van tai Xep do• Tan Cang COng ty cling Tap doin
II Cong ty CO phAn Van tai BO Tan Cling COng ty ding Tap doin Cong ty CO phAn Van tai Thay Tan Cang Cong ty ding Tap doin
• COng ty CO phAn Giai phap C6ng nghe Thong tin Tan Cang Cong ty ding Tap doin C6ng ty TNHH MCA thanh vien Hoa tieu Tan Cang COng ty ding Tap down
IN C6ng ty CO phAn Dich vu Hang hai Tan Cang Cong ty ding Tap down
II Cong ty CO phAn Tan Cang — Cai Mep C6ng ty ding Tap doin COng ty CO phAn Tan Cang Mien Trung Cong ty ding Tap doin
al Cong ty CO phAn Tan Cang Hiep Phu& Cong ty cling Tap doin
III COng ty Co phAn Tan Cang Cypress Ging ty ding Tap doin C6ng ty CO phAn ICD Tan Cang - S6ng ThAn Cong ty ding Tap doin
• Cong ty CO phAn Van tai Bien Tan Cang Cong ty cong Tap down COng ty CO phAn Thtrcmg mai va Dich vu Container Lanh Tan Cang Cong ty ding Tap down
IIII COng ty Co phAn Cang Cat Lai C8ng ty ding Tap doin
III Cong ty TNHH Cang QuOc to Tan Cang - Cai MO Cong ty ding Tap down Cong ty CO phAn Tiep van Cat Lai Cong ty ding Tap doin
III C6ng ty TNHH Phat trien nguOn nhan luc Tan Cang — STC Cong ty ding Tap doin Cong ty Co phAn DIC Tan Cang - Cai Mep COng ty ding Tap down a C6ng ty CO phAn Nhien lieu Tan Cang Cong ty ding Tap down
II Cong ty TNHH Tan Cang — Tay Ninh Cong ty ding Tap doin
II Giao dich yeti cad ben lien quan khac
•
Cac giao dich khac phat sinh gift Tap down vai cac ben lien quan khac nhu sau: Nam nay Nam trine
Giao dich yen Cling ty TIVHH WI thank vien Tang Cong ty Tan Cling Sai Gan Chi phi mua vat ttr, dich vu 3.688.233.566 4.604.341.335 Phi thue ca sa ha tang 25.443.009.005 55.856.788.941 Tien thue dAt phai trA. 11.004.687.494 10.295.683.993 Chi tra co tire, led nhu4n 14.325.000.000 14.325.000.000 Sfr dung dich vu do ben lien quan khdc cung cap Cong ty Co phin Dich vv icy thuat Tan Cang 840.731.582 1.379.442.600 Cong ty CO phAn Dich vu Kho van Tan Cang 119.945.455 Cong ty CO phAn Van tai BO Tan Cang 355.716.769 218.195.430 C6ng ty CO phAn Giai phap Cong ngh'e Thong tin Tan Cang 578.852.000 427.367.100
Cong ty TNHH CO phAn ICD Tan Cang - Song Than 2.675.000 2.970.000 Cong ty TNHH Cang Qu6c to Tan Cang - cai Mep 37.222.994 4.333.911 Cong ty CO phAn Tiep van Cat Lai 6.500.000 COng ty TNI-II-I Ph& tri6n nguOn Nhan luc Tan Cang — STC 574.194.415 667.788.026
COng ty CO phAn DIC Tan Cang - Cai Mep 13.677.736 Cong ty CO phAn Thircmg mai va Dich vu Container Lanh Tan Cang 6.700.000
Cong ty TNHH Tan Cang - Tay Ninh 573.865.819
Ban thuyit minh nay is m(51 b¢ pithn hpp thanh va phthi dtn;lc dpc cling y& Bdo ciao thi chinh hpp nhin 39
CONG TY CO PHAN ICD TAN CANG — LONG BiNH Dia chi: G243, KP7, phuang Long Binh, thanh phi:. Bien HU, tinh Ding Nai BAO CAO TAI CHINH HOP NHAT Cho nam tai chfnh Ictt thfic ngay 31 thang 12 nam 2017 Ban thuyet minh Bao ear) tai chfnh hyp nhtit (tiep theo)
Nam nay Nam truim
Mua nhien lifu act cac ben lien quan kluic Cong ty CO phan Nhien lieu Tan Cang
2.178.555.547
1.142.071.210
Cong ty CO phan Van tai Bien Tan Cang
1.062.272.729
Cong nq' vii cac ben lien quan khac Cong nq vai cac ben lien quan khac duoc trinh bay tai cac thuyet minh so V.3, V.12, V.15 va V.17.
Cac khan cong no phai thu cac ben lien quan khac kh6ng co boo dam va se duoc thanh toan bang tien. Khong co khan dy phong phai thu kho ddi nao duoc lap cho the khan nq phai thu cac ben lien quan khac.
2. Thong tin ye by ph4n
Tap doin khong trinh bay boo cao be phan do hoat Ong dm Tap doin chn yeu trong linh vyc kinh doanh dich vi cho thue kho va djch vu di kern, tai met khu vyc dja 15, la trong lanh thO Viet Nam.
3. Thong tin ve hoat Ong lien tuc
Tai ngay 01 thani 01 nam 2017 va ngay 31 thing 12 nam 2017 no ngan han cna C8ng ty lon han tai san neon han lan luot la 89.445.376.977 VND va 66.207.244.521 VND. S%r kien nay co the anh twang den kha nang thanh town dm Cong ty. Tuy nhien, cac khan no ngin han cua Cong ty chi yeu la cac khan no phai tra cac ben lien quan, trong do tong cac khoan no phai tra Ging ty TNHI-1 Met thMth vien TOng Cong ty Tan Cang Sai Gen (Ping Cong ty) tai ngay 01 thing 01 ram 2017 va ngay 31 thing 12 nam 2017 Ian luot la 102.365.998.763 VND va 109.719.727.514 VND. COng ty da dam phan va duoc Tling COng ty clang y gia han no dOi vii cac khan no nay. Vi vay, Ban Giam (roc Cong ty tin Meng Cong ty co du kha nang thanh toan cac khan no den han tir (long tien tir hoat Ong kinh doanh va tien thu to cac tai san tai chinh dao han.
Ngoai sy kien ng phai tra ngan han 16n hon tai san ngan han, Cong ty khong co stir kien nao c6 the dan den nghi nge dang ke ye kha nang hoat deng lien tic. Do vay BA° cao tai chinh hop nhAt cho nam tai chinh ket thirc ngay 31 thang 12 nam 2017 van &roc lap di,ra tren gia thiet Cong ty hoat Ong kinh doanh lien tic.
4. Su kien Oat sinh sau ngay ket thlic nam tai chinh
Khong co su• kien tong yeu nao phat sinh sau ngay ket thtic nam tai chinh yeu ceu phai dieu chinh so lieu hoac cong be tren Bao cao tai chinh hop nhAt.
Lap, n a 02 thang 3 nam 2018
Ngulii 14p bieu Ke tom truing
Le Quynh Quang Nguyen Dtic Khiem TrItn Trieu Phti
Beim thuyEt minh nay la mat ba phan hqp thanh vet ph& &roc doe ding vol Beio cdo tai chinh hop nheit
40