conic ty co phan dich vi) hang khong san bay tan son...

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BAO CAO TAI CHiNH TONG HP NAM TAI CHiNH KET THUG NGAY 31 THANG 12 NAM 2016 CONIC TY CO PHAN DICH VI) HANG KHONG SAN BAY TAN SON NHAT

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Page 1: CONIC TY CO PHAN DICH VI) HANG KHONG SAN BAY TAN SON …static2.vietstock.vn/data/UPCOM/2016/BCTC/VN/NAM/SAS_Baocaotaichinh... · khai thac ben cang; Khai thac dich vy ky thuAt, thucmg

BAO CAO TAI CHiNH TONG HP NAM TAI CHiNH KET THUG NGAY 31 THANG 12 NAM 2016

CONIC TY CO PHAN DICH VI) HANG KHONG

SAN BAY TAN SON NHAT

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t•t

CONG TY.CORHAN DICH VII HANG KHONG SAN BAY TAN SO'N'iNHAT

MIJC LiJC

1. Myc lyc

Trang

1

2. BA° cao cia Hai deng plan tri 2 - 5

3. Bao cao kiem toin dc lap 6 - 7

4. Bang can di k toin tyi ngay 31 thing 12 ntim 2016 8 - 11

5. Bao cao ket quit hoyt tang kinh doanh cho nam tat chinh ket thic ngay 31 thing 12 am 2016 12

6. Back cao Itru chuyen tin cho nam tat chinh ket iliac ngay 31 thing 12 nam 2016 13 - 14

7. Ban thuyet mirth Bio cao tai chinh cho nam tat chinh ket thfic ngay 31 thing 12 nam 2016 15 - 59

8. Thy lyc 60 - 62

***********************

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- GONG TY Co PHAN DiCH vy HANG KHONG SAN BAT=TAN SON NHAT

BAO CAO CiJA HO BONG QUAN TR1

Hi deng quan tri Cong ty c6 phan dich vi hang killing san bay Tan San NhAt (sau day ggi tat la "Clang ty") trinh bay bao cao cita minh cling veri Bao cao tai chinh tong hop cho nam tai chinh ket thilc ngay 31 thang 12 nam 2016.

Khai quit ve Ging ty COng ty la doanh nghiep ducrc c6 phan h6a tir ceng ty Nita nue.° - Cong ty TNHI1 met tharth vien dich vu hang kh6ng san bay Tan San Nhat theo Quyet dinh s6 2572/QD-BGTVT ngay 07 thang 7 nam 2014 caa BO Giao thong Van tai. Cling ty hog Ong theo GiAy chimg nhan dang k9 doanh nghiep s6 0301123125 (s6 ea 4106000177), dang k9 tan dau ngay 30 thang 6 nam 2010 va clang ky thay d'ei lan thir 07 ngay 26 thang 8 Warn 2015 do Ser Ke hoach va DAu tu TP. He CM Minh cap.

Try sa chinh - Dia chi : San bay qu6c te Tan San NhAt, phubng 2, quan Tan Binh, TP. He Chi Minh

- Dien thoai : (84.8) 38.448358 - Fax : (84.8) 38.447812

Hoat ging kinh doanh cüa C6ng ty theo GiAy chimg nha'n dang ky doanh nghiep la: • Ban le khac trong ck cira hang kinh doanh tang hop, chi tiet: Kinh doanh hang mien thue; Ban le

luong thyc, thyc pharn, de ueng, thu6c la, thu6c iao, hang Ulu ceng my nghe, yang bac, dá quy, van hoa pham (c6 nOi dung &rot phep luu hanh); NOng, lam, hai san nguyen lieu, dOng vat song (chong boat deng tai try s& va tnir dOng vat quy hiem); H6a chat sir dung trong Ming nghiep (lit thu6c bao

thcre,vat); Vat lieu xay dyng; Xe c6 dOng ca, m6 to, xe gan may, phy tang cho xe ca Ong ca, xang, dau, m6 (wit gia cling ca khi, tai che ph e thai, xi ma din tai try so); Nguyen vat lieu phi tieing nghiep, phe lieu va do phe thai (khong hoat Ong tai try se); May moc, thiet bi va.phy tang thay the nganh ceng — nong — ngu nghiep, h6a chat (trir loai sir dyng trong Ming nghiep); Tap pharn, may Truk, thiet bi , do dung ca nhan va gia dinh; Sach, bao, tap ch1.(co nOi dung duce phep luu hanh); Xang, dau, ma, nhat, gia vi, cham, nuec sot, thily hal san, thirc an thay san (thong hog Ong tai try sa); Xuat nhap khau hang Ma phyc vy hanh khach.

• Dich viz tam hai, massage và cac dich vy tang eating the khoe Prong tv (tit hoat Ong the thao), chi tiet: Dich vu massage, xoa b6p, barn huyet del ban chart, tam bim khoang.

• Kinh doanh bat dOng san, quyen sir clung dat thuOc chit sa him, chit sir dung hoc di thue, chi ti6t: Kinh doanh bat Ong san; Cho thue kho, nha cho thue nha phyc vy myc dich kinh doanh.

• Chuyen phat, chi tiEt: Dich vy but phAm, buu kin, dich vu chuyen phat nhanh hang h6a.

• Van tai hanh khach duang be' trong n'Oi thanh, ngoai thanh (trir van tai bang xe bu9t), chi tiet: Daily van tai bang &rang b0, van tai lchach du Lich, van tai hanh khach theo tuyen co dinh theo hop deng bang xe taxi, xe buYt.

• Dai 19 du lick

• Quang cao.

• Nghien ciru thi truang va tham d6 du luan.

• Khai thac khoang h6a chat va khoang phan b6n, chi tiect: Khai thac, che bien bun khoang hog d'Ong tai try so)..

• San xuat thyc pham khac chin dugc phan vao dau, chi tiet: San xuat gia vi, nuarc cham, nuot set (Wong hoat Ong tel try so).

• San xuat men an, thirc an che bin san (chong hoat dOng tai try sa).

• San xuat gitrang, tit, ban, ghe Wong hoat dOng tai try ser).

2

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. •••• r-w• • IrSIOISPatta

' . ++. ru. •

4ta te

tONG TV Co PHAN D;CH VI.) HANG KHoNG SAN' BAY TAN SON NHAT tr--= BAO CAO CUA HO! DONG QUAN TRI (tiep theo)

• Kho bai va km gifrhang flea.

• Doi IY mei gidri, dku gia, chi tiet: mai giói thuOng mai..

• To chirc giai thieu va xirc tin thuang mai (tit cdc boat den trong liath v‘rc c6 sir dung chAt nO, chat chay, 116a chAt... lam dao cy, dyng cv thyc hien cac chucmg trinh van nghe, phim anh...).

• Roan thin cong trinh xay dyng.

▪ Float Ong kien true va tu van ky thuat c6 lien quan, chi tit: thiet ke kin true cong trinh; Thiet ke kien trite cong trinh dan dung va c6ng nghiep; Giam sat thi clang xay dyng ding trinh dan dung va c6ng nghiep.

• Dich vu km frit ngan ngay, chi tiet: !Chi& san (dat tiou chuAn sao và kh6ng hoat deng tai try sã).

• Nha hang va cac dich vu An wing phyc vu km Ong, chi tiet: Nha hang; Dich vi cung cAp khau

phkn An tren may bay; Dich vu cung cAp an wingthe° hcm &mg.

• Dieu hanh tua du Ijch, chi tiet: Dich vu h6 trq lien quan den quang bá va tO chirc tua du lich.

• Hoat deng vui chcri giai tri khac chua phan vao dau, chi tiet: Kinh doanh bai tam, va tubing, karaoke (khOng hoat Ong tai TP. H6 Chi Minh); Hoat Ong bcri lei, the thao dudri nuerc, dua thuyen, dich vy du thuyen, the thao tren kh8ng, nhay dü, hoat Ong cüa cac can cau lac be the dyc,

the hinh, nhip dieu.

• Cat toe, lam Mu, gel Mu.

• San xuAt d8 ueng khong dm, nutrc khoing (kh8ng hoot den tai try se).

• Bao direrng va stia chao ma to, xe may.

• Xay dg nha cic loai, chi tiet: ray dyng cong trinh dan dung, cong nghiep, k thukt, giao thong.

• Hoat Ong tu vAn quan IY, chi tiet: vAn dAu thku (trir tir vAn tài chinh, ke tan, phi') bat).

• Hoat Ong dich vu h6 trq Ithac lien quan den 4n tai, chi tiet: Moi glen hang hai; Dich lip lam thit

we hai quart; dich vu kiem tra an 'Wan phucrng tin 4n tai; Dich vu hoa tieu xe ô tO; Keo xe bi hang; Dich vu giao nhan hang h6a, bac xep, (king gel hang h6a; Dai lY ye may bay; Kinh doanh

khai thac ben cang; Khai thac dich vy ky thuAt, thucmg mai hang khong, lap dkt trang thiet bj phyc

vu mat dAt ngimh hang khong (trir kinh doanh cang hang khOng, cung cap dich vu hang khOng, kinh doanh van chuyen hang khong va trir gia cong co khi, tai chE phe thai, xi ma din tai try ser).

• VAn tai during 6ng (kh6ng hog Ong tai try sdr).

• San xuAt ck sin pham khac tir 16; San xuAt san phkm tir tre, nira, rum, ra va 4t lieu tet ben, chi

tiet: Che bien g8 va san xuAt các sari pham tir g8, tre, nira, tom, ra va vAt lieu tet ben (killing hoat

deng tai try ser).

• TrOng cay an qua (thong hoat deng try sec).

• Moat dOng vik thong c6 day.

• Hoot Ong viên th8ng khong day.

• Che bien, blo quan thity san và cdc san phkm tir thity sail, chi tiet: Chan nuoi thtly san, che bien ca va thay sin tren tau, cung cap nate dá lanh bao quan thuy san (kitting hoat Ong tai try sdr).

• San xuAt giOng thily san (thong boat &Ong tai try se).

1101 dang thinh vier' va Ban diet] birth, (plan 15/ Cac thanh vien Hei (tang quan tri va Ban TOng Glen dee cüa Cong ty trong nam và cho den the' diem

lap ban cao nay bao

.sarze•••

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C6NG TV C6 PHAN DICH VV HANG KONG SAN BAY TAN SON NHAT

BA0 cA0 cOA HO' BONG QUAN TRI (tip theo)—

Chirc vu Chit tich Thanh vien Thanh vien Thanh vien Thanh vien

Thanh vien

Chirc vu Tnrang ban Thanh vien

Thanh vien

Thanh vien Thanh vien

IFO'i clang quan lrj

H9 va ten Ba Doan Thi Mai Hucmg Ong Dang Tuan Tü Ong Phan Le Hoan BA Le Hang Thay Tien Ong Phan VU Than

Ong Nguyen Hanh

Ban kiln socit

H9 vi ten Ba Hu9nh TN Dieu Ong Tran Phu& Hai

Ba Le Thi My Ranh

Ong Ltru Ott& Hoang Ba Trait Thi Thu Trang

Ngay b6 nhiem/mien nhiem 136 nhiem ngay 15 thang 12 nam 2014 136 nhiem ngay 15 thang 12 nam 2014 136 nhi'em ngay 15 thang 12 narn 2014 B6 nhiem ngiy 15 thang 12 nam 2014 136 nhi'em ngay 15 thang 12 nam 2014 Mien nhiem ngay 01 thang 4 nam 2016 136 nhiem ngay 29 than 4 nam 2016

Ngay bet nhiern/mien nhiem 136 nhiem ngay 15 thang 12 nam 2014 BA nhiem ngay 15 thang 12 nam 2014 Mien nhiem ngay 30 thing 4 nam 2016 136 nhiem ngay 15 thang 12 nam 2014 Mien nhiem ngay 01 thang 4 nam 2016 B6 nhiem ngay 29 thang 4 nam 2016 BA nhiem ngay 29 thang 4 nam 2016

Ban Tang Gicim (lac

H9 va ten Ba Doan Thi Mai Huang Ong Le Chi Cong

Chin vu T6ng them doe Ph6 T6ng Giam d6c

Ong Nguyen Van Hang Ctrang BA Nguyen Minh Ng9c

B3i din theo phap hi@ Ngtrai dal din theo phap luat caa,C6ng ty tong nam va cho den thai diem lap bao cao pay la Ba Doan TN Mai Huong - Chit tich Hei dOng quan tri kiem T6ng Giam dem (be nhiem ngay 15 thong 12 nam

2014).

Kiam loan lien COng ty TNHH,Kiem toan va Tu van A&C da duce chi dinh kiem toan Bao cao tat chinh tang h9p cho

nam tai chinh ket thac ngay 31 thing 12 Dam 2016 caa C6ng ty.

Trach nhre'm elm Ban Tang Giant dOc Ban Teing Gam doe chit, trach nhiem lap Bao cao tai chinh teing hop phan anh trung flute va h9p 19 tinh hinh tai chinh, ket qua boat deng kinh doanh va luu chuy'en tien t caa C6ng ty trong nam. Trong viec lap Bao cao tai chinh tong hop nay, Tong Giam doe phai:

• Chon lua the chinh sach k toan thich hop va ap dung cac chinh sach nay met each nhat quail;

• • Thu° hien cac xet doan va cac trot tinh met each hop 19 va than tr9ng;

• Neu ro cac chuan nurc kã toan áp dung cho Cong ty co duct tuan tha hay kitting va tAt ca cac sai tech tong yeu dA &roc truth bay Nth giai thich trong Sao cao tai chinh t6ng hop;

• Lap Bap cao,tai chinh tong hap tren ca ser hot Ong lien Ate tnt truang hop kitting the cho rang

Cong ty se tiep tuc hot Ong lien toe;

PM Tong Giam doe Pho Temg Guam doe

Ngay b6 nhiem/mien nhiem BA nhiem ngay 15 thang 12 nam 2014 BA nhiem ngay 01 thang 01 nam 2015 Mien nhiem ngay 01 thang 9 nam 2016 136 nhiem ngay 01 thing 3 nam 2015 BA nhiem ngay 08 thang 9 nam 2016

4

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g quan tri,

CoNG c6 PHAN

DICH G Sh

TAN

Doan Mai Huang Chit tich Hi (tang quart tri

Ngay 22 thang 3 ndm 2017

V4

CONG TY Co PHAN DiCH vy HANG KHONG SAN BAY TAN SCYN NHAT BAo cAo GOA HI DONG QUAN TRI(ti') theo)

• Thiet lap va thirc hien ha tiding kiern sodt nOi be met each him hiau nham eh e rai ro co sai sot tr9ng yOu do gian Ian hoc nham Ian trong vie lap va trinh bay Sio cao tai chinh tong hop. •

Ban Ting Giam d6c dam bao cac se ke toan thich h9p throe hru gift day dit aphan kit tinh hinh tai chinh cita Cong ty vOl mire dO chinh xac hop 19 tai bat ky thoi diem nao va con so sach ke toan ttra'n tha che de ke toan Ai) dung. Ban Teng Giam doe cOng chlu trach nhiam quan 19 cdc tai san caa C6ng ty vã do do dã thcrc hien the bin phap thich hcp de ngan chin va Oat hien the hanh vi gian lan \fa cac vi pham khac.

Ban Tong Gidm doe cam ket da tuan tha cox yen cau neu tren trong vie lap Bdo cao tai chinh temg hop.

Phe duyt Ilia can tai chinh HOi d6ng quan tri phe cluyat Bac) cao tài chinh teng hop dinh kern: Bao cao tai chiral ttng hyp aa phan dnh trung dare %/a hop 19 tinh hinli tai chinh eüa Cong ty tai Mtn diem ngay 31 thing 12 Mm 2016, ding nhu ket qua hoat Ong: kinh doanh va tinh hinh tun chuyen tien t cho nam thi chinh ket than cimg ngay, pha h9p vOl ck Chuan nwc K8 Man Viet Nam, che de Ke toan doanh nghiap Viat Nam va cac quy dinh phap 19 c6 lien quan den viac lap Ira trinh bay Bao cao tai chinh tong h9p.

5

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Headquarters

Branch in Ha Noi :

Branch in Nha Trang Branch in Can Tho WWW.2-C.COm. vu

: 02 Truong Son St.,-TariSinh Dist., Ho Chi Minh City Tel: (84.8) 3 5472912f:7FAX: (84.8) 3 5472970 40 Giang Vo sC-456-ng Da Dist., Ha Noi City

: 18 Tran IChanh-13u St., Nha Trang City 15-13 Vo Nguyen-Giap St., Can Tho City

--437--BAKER TX A&C CONG TY TNBB KIN Italy VA Di VAN A&C A&C AUDITING AND CONSULTING CO., LTD.

Se: 0289/2017/BCTC-KTTV

BAO CAO KTEM TOAN DOC LAP

Kinh girl: CAC CO BONG, 110 BONG QUAN TRI vA BAN TONG GIAM DOC

CO PHAN BICH VI). HANG KHONG SAN BAY TAN SON NHAT

Chang toi da kiem toan Bao cao tai chinh tang h9p kern theo ctia C6ng ty c6 phAn dich vv hang khong san bay Tan San Nhat (sau day g9i tat , la "Cong ty"), duct lap ngay 22 thong 3 nam 2017, tir trang 08 den trang 62, bao gom Bang can doi ke toan tong hqp tai ngay 31 thang 12 nam 2016, Bao,cao ket qua hoat Tang kinh doanh tong h9p, Bao can luu chuyen Men t tong hqp cho nam tai chinh ket that ding ngay va Ban thuyet minh Bon cao tai chinh tong

Trach nhiem cfia Ban Tang Giam Mc Ban Tang Giam Mc Cong ty chiu trach nhiOm ye viOc lap va trinh bay trung thuc va hqp lY Bao cao tai chinh t6ng hop cüa C6ng ty theo cat Chuan mut Ka toan Viet Nam, Ch e de Ke toan doanh nghiep Viet Nam va cac quy dinh phap t c6 lien quan den viec lapyl nth bay Bac cao tai chinh tong Imp va chiu trach nhiem ye kiem soat nei be ma Ban Tong Giam Mc xac dinh la can thiet de dam bao_cho viec lap va trinh bay Bac cao tai chinh tong h9p kh6ng c6 sai sot tr9ng you do gian Ian haat nham Ian.

Trich nhtem cfia Kiem toan vien Trach nhiOm cüa chang t6i la dua ra kien ye Sao cao tai chinh tang hop dua tren ket qua dm wee kiem toom Chang toi da tiOn hanh ktem that theo cat Chuan mut Kiem toan ViOt Nam. Cac chttan myt nay yeu tau cluing t6i tuan thd chuan muc va ode quy dinh ye dao dim nglie nghtep, lap ke hoach va time hien cu'ec kiem toan de dat duct su dam bao Imp 1Y v viec liOu Bao cao tai chinh tong hqp caa C6ng ty c6 can sai sot tr9ng yeu hay khong.

Cang vtec kiem toan bao gam Mut hten cac,thil tiac nham thu thap cat bang kiem Wan ye cac 56 lieu va thuyet mirth tren Bao cao tai chinh tong hqp. Cac tha tvc kiem toan duct Ma ch9n dva tren xet doan cüa kiem toan vien, bao g6m danh gia rüi ro c6 sai sot tr9ng yeti trong Bao cao tai chinh tong hqp do gian Ian haat nham Ian. Khi thnt hi'en danh gia cac rai ro nay, kiem toan.vien da xem xet kiem sok nal b'e cüa Ging ty lien quan den viec lap va trinh bay Bao cao,tai chinh t8ng hcp trung thuc, hqp ly nham thiet ke cat thu tnc kiem toan phü Imp vOi tinh hinh thuc te, thy nhi'en khong nham mnc dich dua ra 2 kien ye hieu qua cfia kiem scat Mei be caa COng ty. C6ng viec kiem toan tang bao,gorn danh gia tinh thich Imp dm cac chinh sach ke toast duce áp dung va tinh hqp lY caa cac &re tinh ke toan dm Ban Tong Giam dot cling nhtr danh gia viOc trinh bay tong the Bao cao tai chinh tang hop.

Chang toi tin Prong rang cac bang chimg kiOm toan ma chang toi da thu thap duct la day da va thich hop lam ca ses cho kien kiern toan cfia chang toi.

kin cfia Kim toan vien Theo y kien caa chang toi, Bao cao tai chinh tang Imp da phan anh trung thuc va hqp ly, tren cac khia canh tr9ng you tinh hinh tai chinh caa C6ng ty c6 phan dich vu hang kh6ng san bay Tan San,Nhat tai ngay 31 thang 12 nam 2016, cling nhu ket qua hog Ong kinh doanh va tinh hinh hru chuyen tien te cho nam tai chinh kat thac cung ngay, phi" hap vai cat Chuan num KO toan Viet Nam, Che de k8 toan doanh nghiep Viet Nam va cat guy dinh phip 1Y c6 lien quan den vi'ec lap va trinh bay Bao coo tai chinh tong Imp.

6 -41117.- an mole o ende nt member of

BAKER: TILLY INTERNATIONAL

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Klein toan ve Tu. van A&C

CON° TN' MICH NMIIM NOUN NIIM TOAN VA YU

A (

•-• Fs t 17- r 'rt.̂

. • -

BAO CAO MEM TbAN (tip theo)

- ,

r

VAn de can nhan munh . t.

Chiang tOi muOn km 5, ngueri doe den thuyet minh I:5, trong nam 2016 13.0 Giao th8ng van tfri da ra

Quyet dinh s6 3.379/QD-BGTVTngay 27 thang 10 nam 2016 ye viec ?the dinh Iai gia tri phan von Nha

nut tai then, diem C6ng ty chuyen sang c6ng ty c6 phan (ngay 31 than% 12 nam 2014), guy& than tien thu tir c6 phan hoa, guy& tan chi phi to phan hos ctia C6ng ty CO phan dich Ai hang !thong san bay Tan Son Nhat thu6c T6ng Gong ty,Cang hang kh6ng Viet Nam — CTCP, theo do C6ng ty cbn phai nep phan yen Nha nut tang them (nu c6) v Quy hO try sAp x'Ap &mat nghiep cim Cong ty me - Tong c6ng ty Cang hang kh6ng Viet Nam sau khi duqc Oy ban nhan dan TP. HO Chi Minh quyet dinh gia Ichu dat 10.316m2 tai xa Xuan Thai San, huyen H6c Mon, TP. HO Chi Minh.

1361 Van-Kha - Ph6 'Ding Gum dOc Huang Thu Huyen - Kim tom vien si GitlyCNDKHN kiem loan: 0085-2013-008-1

TP. HO Chi Minh, ngay 22 thing 3 ram 2017

(

So giey CNDKHN kilm tocth: 1257-2013-008-1

7

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CoNG TYto PHAN BICH VU HANG KWONG SAN BAY TAWSCVN NHAT Dia chi: San bay qu6c t Tan Son NhAt, phutmg 2, quAn Tan Binh, IF. H6 Chi-I:Minh

BAD CAO TAI CHINH TONG HOP Cho nam tai chiral ket than ngay 31 thang 12 Mtn 2016

BANG CAN DO! ICE TOAN TONG HOP 14i ngay 31 thang 12 nAm 2016

Don vi tath: VND

Ma Thuyet

CH1 TIED so minh Se cued nam Se dfiu Want

A- TAI SAN NGAN HAN 100 1.169.528.960.950 1.060.463.880.732

I. Tien va cfic khofin ttrong throng tin 110 V.1 489.855.566.371 508.015.455.956

I. Tien 111 117.592.677.482 269.015.455.956

2. Cat khoan ttrong throng tin 112 372.262.888.889 239.000.000.000

II. Oh tn tai chinh ngfin hon 120 72.000.000.000 122.851.577.500

1. ChUng Ichoan kinh doanh 121 V.2a 28.644.000.000 28.851.577.500

2. Dv phOng giam gia chUng khoan kinh doanh 122 V.2a (28.644.000.000)

3. [Au tu nam gia den ngay dao han 123 V.2b 72.000.000.000 94.000.000.000

111. Cat khoan phai thu ngin han 130 293.708.469.618 168.791.738.344

1. Phai thu ngan han caa khach hang 131 V.3 99.894.251.489 144.383.270.908

2. Ira truest cho ngutri ban ngfin han 132 V.4 15.412.613.498 10.447.170.797

3. Phai thu nal ba ngan han 133

4. Phai thu theo tin da U hoach hap dang xay dtmg 134

5. Phai thu ye cho vay ngan han 135

6. Phai thu ngfin han khdc 136 V.5a 229.865.395.268 64.866.634.851

7. Dv phOng phai thu ngan han kh6 doi 137 V.6 (51.463.790.637) (50.905.338.212)

8. TM san thieu chtr xir 12 139

IV. Hang tan kho 140 293.609.648.447 253.408.780.078

1. Hang ttin kho 141 V.7 293.609.648.447 253.408.780.078

2. Dv phang giam gia hang ttin kho 149

V. TM san ngin hn khan 150 20.355.276.514 7.396.328.854 .51\1NHIE

I. Chi phi tra try& ngfin han 151 V.8a 6.071.671.432 3.264.033.296 JAN

2. Thud gia tri gia tang duce khan trir 152 13.063.709.567 451.285.217

3. Thu e va cac Ichoan Ichac phai thu NM nuerc 153 V.17 1.219.895.515 3.681.010.341

4. Giao dich mua ban lai trai phieu Chinh phil 154 11F

5. TM san ngfin han !chat 155

Bdo ccio nay ph& dupv dpc cling vat Ban thuyat mirth Bdo cdo tat chinh tang hpp 8

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CortG TY CO PHAN DICH Al HANG KHoNG SAN BAWTANSON NHAT Dia chi: San bay qu6c t Tan Son NhL, phuang 2, van Tan Binh, TP:7-He Chi Minh BAO CAO TAI CHINH TONG HOP Cho nam tai chinh ket thac ngay 31 thang 12 nam 2016 Bang can di k toan tong hqp (tiep theo)

Cifi TIED MA s6

Thuyet minh SO cuOi nam SO dAu nAm

B- TAI SAN DAI HAN 200 854.340.238.702 932.504.484.446

I. Cfic khoan phai thu dai hun 210 252.588.230.217 205.611.410.929

1. Phai thu dai han caa Ithach hang 211 2. Tth truerc cho ngueri ban dai haji 212 3. V& kinh doanh er don vi trvc thuOc 213 4. Phai thu nOi be. dai hp 214

5. Phai thu ve cho vay dal han 215

6. Phai thu dai han khac 216 V.5b 474.221.101.176 433.127.353.441

7. Dr pheing phai thu dai han kilo doi 219 V.6 (221.632.870.959) (227.515.942.512)

II. TM san c6 (Bah 220 231.747.358.723 222.725.670.830

I. Tai san c6 dinh him hinh 221 V.9 201.717.188.726 186.993.653.892

- Nguyen gici 222 499.871.863.823 472.207.489.424

- Gid 01 hao mOn lily a 223 (298154.675.097) (285.213.835.532)

2. TM sari c6 dinh thue tai chinh 224 V.10 4.065.636.360

- Nguyen gid 225 4.065.636.360

- Gid tri hao mon lily a 226

3. TM san co dinh vo hinh 227 V.11 25.964.533.637 35.732.016.938

- Nguyen gici 228 33.096.409.799 42.544.298.799

Gid al hao men lily a 229 (7.131.876.162) (6.812.281.861)

III. Bt Ong san dAu ttr 230 V.12 32.243.749.055 32.243.749.055

- Nguyen gia 231 37.252.913.794 37.252.913.794

- Gia tri hao man lay ke 232 (5.009.164.739) (5.009.164.739)

IV. TM san der dang dai hull 240 37.627.863.204 34.947.269.133

I. Chi phi san xuAt, kinh doanh dor dang dai han 241

2. Chi phi xay dtmg ca ban da dang 242 V.13 37.627.863.204 34.947.269.133

V. Dau ttr titi chink' dai hurt 250 254.159.762.605 400.415.928.769 1

1. Dam tu vao Ong ty con

2. Du tu yap cong ty lien doanh, lien kat 251 252 V.2c 178.277.281.987 290.077.281.987 r u

3. Dam tit g6p von vao dun let khac 253 V.2c 100.045.701.500 125.238.936.500

4. Dv phOng ciau hr tai chinh dai han 254 V.2c (24.163.220.882) (14.900.289.718)

5. frau tu nim gia den ngay dao hart 255

VI. TM san dai hun khac 260 45.973.274.898 36.560.455.730

I. Chi phi tra trudrc clai han 261 V.8b 34.465.029.409 35.656.394.107

2. TA! san thue thu nhap hail lai 262 V.14 11.508.245.489 904.061.623

3. Thiet bi, vat tn., phi tang thay the dai han 263

4. Tai san dai han khac 268

TONG GONG TAI SAN 270 2.023.869.199.652 1.992.968.365.178

Boo coin nay phcii duvc doc cling IP& Bern thuyit ntinh Boo aro tat chinh tdng hpp

9

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a, r_ . CONG TV Co PHAN BICH VV HANG KHONG-SAN BAY TAN SON NHAT Dia chi: San bay qu6c te Tan San Nhat, phutrng 2, quaff:Tan Binh, TP. H6 Chi Minh

BAO CAO TAI CH1NH TONG HOP

Cho nAm tai chinh ket thilc ngay 31 thang 12 nam 2016":7

Bang can di ke toan t6'ng hip (tip theo)

CHI TIED

MA A

Thuyet minh SO mil Om Se du nam

C- NQ PHAI TRA 300 565.676.922.922 666.315.130.728

I. Nq ngan han 310 562.722.398.922 666.215.130.728

1. Phai tra ngutri ban ngan han 311 V.15 315.465.446.485 301.809.862.962

2. Ngutri mua tra tin truck ngan han 312 V.16 944.693.786 1.137.201.346

3. Thud ya Mc khoan phai nOp NM nutic 313 V.I7 4.343.466.713 51.909.692.765

4. Phil tra ngtrtri lao Ong 314 V.18 57.026.159.458 58.341.567.834

5. Chi phi phai tra ngan han 315 V.19 24.640.927.320 217.922.082

6. Phai tra mai be ngan han 316

7. Phai tra theo ti6n de Ice hoach hup d6ng xay dung 317

8. Doanh thu chua thgc hien ngan han 318 V.20 3.963.506.868 3.563.725.787

9. Phai tra ngan han khac 319 V.21a 11.839.818.354 62.832.586.656

10. Vay Ira nu thue tai chinh ngan han 320 V.22a 119.374.957.640 170.605.120.174

11. Du phOng phai Ira ngin han 321

12. Quy khen thueng, phuc Igi 322 V.23 25.123.422.298 15.797.451.122

13. Quy binh 6n gia 323

14. Giao dich mua ban lai trai phieu Chinh phil 324

11. Nq dal Nth 330 2.954.524.000 100.000.000

I. Phai tra ngtrtri ban dai han 331

2. Nguiii mua tra tien truest dai han 332

3. Chi phi phai ill dai han 333

4. Phai tra ruji be ye v6n kinh doanh 334

5. Phai tra nth be dai han 335

6. Doanh thu chin dux hien dai han 336

7. Phai tra dai han khac 337 V.2Ib 357.724.000 100.000.000

8. Vay Ira nq thue tai chInh dai han 338 V.22b 2.596.800.000

9. TrAi phieu chuyen di 339

10. C6 phieu tru dal 340

11. Thua thu nhap Ilan Iai phai tra 341

12. Du phOng phai tra dai hp 342

13. Quy phat trien khoa hut Ira ding nghe 343

Bat ctio nay phdi duvc dgc cang yeti Ban thuyit minh Boo ctio tai chintz tang Op 10

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B6o cao nay ph6i duct doc cling viti Ban thuyet minh B6o coo thi chinh tong hap 11

1

'I,

jrncLika

CoNG C6 PHAN

BICH vy HANG KONG SAN B Y

TAN SO

Hoang Don Hun Ngirtri Ifip

Doan Thj Mai Hircrng Tong Clam dc

Ton Na Dieu Tr( id toan triremg

CoNG TV CO p1-IAN BICH VU HANGIA-ToNG SAN BAY TAN SaN NHAT Dja chi: San bay ode te Tan Son Nhfit, phutmeltiquan Tan Binh, TP. HO Chi Minh BAO CAO TAT CHINN TONG HQP Cho nam tai chinh kM thee ngay 31 thang 12 nam 2016. - ;:c„. Bang can d6i k6 toan king hqp (tier) theo)

'

Cm TltU

MA s6

Thuyit minh S6 cu6i [tam S6 6u nam

D - VON CHO SO atm 400 1.458.192.276.730 1.326.653.234.450

1. V6n elle so' MN 410 1.458.192.276.730 1.326.653.234.450

1. V6n g6p dia chii so hau 411 V.24 1.315.000.000.000 1.315.000.000.000

- Co phi& pha thong có quyin bidu quyit 41 I a 1.315000.000.000 1.315.000.000.000

- Cid phidu u-u tai 4116

2. Mang du von c6 phAn• 412

3. Quyen chon chuy6n di trai phieu 413

4. Von khac cila chi' se, hem 414

5. 06 phieu guy 415

6. Chenh itch danh gia lai tai san 416

7. Chenh lech ti gia h6i doai 417

8. Quy du tu phat tritn 418 V.24 582.661.723

9. Quy h6 trq sap At) doanh nghiep 419

10. Quy khac thuec von chn sdr tau 420

11. Lqi nhuan sau thue chua phin phoi 421 V.24 142.609.615.007 11.653.234.450

- Lqi nhuan sau thud chua phOn phoi

lay a din cud! 4 int 421a 11.653.234.450

Lqi nhuan sau thud chub phOn phdi Icy nay 4216 ' 142.609.615.007

12. Ngu6n On du nr xfiy &pig co ban 422

II. NgtiOn kinh phi va quy khac 430

1. Ngu6n kinh phi 431

2. Ngthfin kinh phi da hinh thanh tai san co dinh 432

TONG ONG NGLION VON 440 2.023.869.199.652 1.992.968.365.178

TP. HO CM Minh, ngay 22 thang 3 nam 2017

(

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12

Than Thi Mai Hwang Tang Giam dac

Hoang Don Huai) Ton Ncr Dieu Tri

NguirilAp Kt than trtrerng

- Rao So nay phcii theac doe ding wit Ban thuyit minh Boo COO tai chinh tang hap

CONG TY Cti PHAN NCH-NV:HANG KHONG SAN BAY TAN SO'N NHAT Dia chi: San bay quoc to Tan Son'ttihat, phuttng 2, pan Tan Binh, TP.H6 Chi Minh

BAo cAo TAI CHINH TONG HOP Cho narn tai chinh ket thac ngay31-thang 12 narn 2016

BAO CAO KET QUA HOAT DQNG KINH DOANH TONG HOP Cho nam tai chinh ket th6c ngay 31 thang 12 Warn 2016

CHi TIEU

Ma so

Thuyet minh Nam nay

Dan vi tinh: 'VND

Mm trut

1. Doanh thu ban hang và cung cap dich vu 01 VI.1 2.089.116.052.888 1.996.196.306.275

2. Cac khofin giam trir doanh thu 02 VI.2 40.871.100 24.688.989

3. Doanh thu thuan ye ban hang ya cung cap dich Yu 10 2.089.075.181.788 1.996.171.617.286

1 4. Gia yan hang ban 11 VI.3 1.202.047.138.186 1.254.719.833.927

5. Lai nhuAn gp ye ban hang lea cung cap dich Yu 20 887.028.043.602 741.451.783.359

6. Doanh thu hot dAng tai chinh 21 VI.4 174.713.526.761 64.227.385.074

7. Chi phi tai chinh 22 VI.5 55.788.580.863 48.739.830.189

Trong do: chi phi lai vay 23 1.580.542.103 1.701.712.684

8. Chi phi bin hang 25 VI.6 473.404.728.261 392.332.658.365

9. Chi phi quan l doanh nghiep 26 V1.7 212.672.579.581 457.864.096.471

10. Lori nhuAn than tir hot dAng kin!) doanh 30 319.875.681.658 (93.257.416.592)

1 11. Thu nhap khfic 31 W.8 10.949.234.491 183.731.056.101

1 12. Chi phi khac 32 VI.9 48.285.659.787 6.101.397.621

13. Lgi nhuan khac 40 (37.336.425.296) 177.629.658.480

14. Tang Icri nhuan ke than trtrat thug 50 282.539.256.362 84.372.241.888

15. Chi phi thug thu nhap doanh nghiep hien hanh 51 V.17 59.031.513.253 72.462.899.399

16. Chi phi thue thu nhAp doanh nghiep bean Jai 52 V.14 (10.604.183.866) 256.108.039

17. Lui nhuAn sau thue thu nhAp doanh nghiep 60 234.111.926.975 11.653.234.450

18. Lai co' ban teen ca phieu 70 VI.10 1.584 72

19. Lai suy giam tren c8 phieu 71 VI.10 1.584 72

o CONG TY c6 pHAN

DICH VI) HANG moric SA

TAN S

h, ngay 22 thang 3 nam 2017

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CONG TV CO PHAN:I:40W HANG KHONG SAN BAY TAN SON NHAT Dia chi: San bay quoc té Taabit Nhat, phuirng 2, quasi Tan Binh, IF. He Chi Minh BAO CAO TAI CHINH tank HOP Cho Om tai chinh ket tin:mit-gay 31 thing 12 nam 2016

BAG CAO Lut CHUYEN TIEN TE TONG HOP (Theo phtning phap gian den)

Cho nam täi chinh ket tittle ngay 31 thang 12 Om 2016

I.

I. 2.

1

-

- -

II.

I.

2.

3.

4.

5. 6. 7.

di TIEU

Lin chuyin tien dr hoot dOng kinh doanh

LØ nhugn trut Dieu chinh cho ctic khodn: Khau hao tãi san c6 djnh va bat cl6ng sin Mu tu Cae khoan du phang Lai, 16 chenh Itch tY gia h61 doai do danh gia lai the khoan muc tien te cd goc ngoai te Lai, 16 tit hoat Ong Mu tu Chi phi mi vay Cdc {Moan dieu chinh khac LØ nhu?in tk hogt dgng kinh doanh trut thay dal yds' kw Ong Tang, giam the khoan phai thu Tang, gilun hang eon kho Tang, giam the khoan phai tra Tang, giam chi phi tra truck Tang, giam chang khoart kinh doanh Tien lai vay da tra Thud thu nhap doanh nghiep da n6p Tien thu khac ter hoat d6ng kinh doanh Tien chi khdc cho hoot dOng kinh doanh

Lieu chuyin den thuan 1k hogt Ong kinh doanh

Ltru chuyen tien tir hoot ging d'au fir

Tien chi de mua sem, xay dung tai sane6 djnh va the tai san dai han Ichac Tien thu tit thanh It, nhuong ban tai san c6 djnh va the tai san dai han khdc Tien chi cho vay, mua cac c6ng curig cna don vj khac Tien thu hoi cho vay, ban lai the Ong cu nq cUa

dcm vj khac Tien chi Mu tu gop vOn van don vj khac Tien thu hot Mu tu gap von van don vj khac Tien thu iai cho vay, cO tire. va loi nhuan throe chia

Lieu chuyin tien thuen tk hogt dgng dna tw

Ma SO

01

02 03

04 05 06 07

08 09 10 11 12 13 14 15 16 17

20

21

22

23

24 25 26 27

30

Thuyet minh Nam nay

Don vj tinh: 'VND

Nam trutc

•.00'

co' N?

.110/

A

V.9, V.11 V.2a, V.2c, V.6

VI.5 VI.4, VI.8

VI.5

V.2a V.19, VI.5

V.17

V11.2

282.539.256.362

44.553.228.143 32.582.312.036

10.671.033.285 (167.436.779.993)

1.580.542.103

204.489.591.936

(30.758.014.427) (40.200.868.369)

49.864.056.148 15.846.837.405

207.577.500 (1.599.075.493)

(99.855.423.132)

(75.167.830.500)

84.372.241.888

66.785.422.731 293.321.570.442

18.853.282.950 (233.823.021.578)

1.701.712.684

231.211.209.117

(4.129.705.224) (29.764.005.217) (72.387.750.915)

17.915.765.347

(1.752.032.264) (40.691.507.723)

(35.439.050.889)

22.826.851.068 64.962.922232

V.9, V.11, V.13 VII

V.2c, V.5a, VI.4 V.5a; V1.4

(63.090.671.363)

3.245.009.620

(125.000.000.000)

147.000.000.000

89.541.357.000 63.696.252.644

(35.718.998.335)

131.368.318.519

(56.000.000.000)

20.000.000.000 (113.800.000.000)

20.522.800.000 76.851.230.371

115.391.947.901 43.223.350.555

Bdo cdo nay phai duoc dpc cling vat BOn thuyit minh Belo cOo tat chinh long hop 13

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CONG TY • Co PHAN

D1CH VI) HANG KHONG SAN BA

•.-; TAN SON N

Chi Minh, ngay 22 thang 3 nam 2017 0 1 0.4

• T

Tan NWT Dieu Trl Kt togn trtreing

Doan TN! Mai litrcrng Tang Giant diic

N\ekent

Hoang Dan Han Ngtrtri lOp

GONG TYEC6:15HAN DTCH VU HANG KHONG SAN BAY TAN SO'N NHAT.

Dia chi: Sai95Wqu6c te Tan San Tat, plurimg 2, glib Tan Binh, TP.146 CM Minh -

BAo cAoTAI CHINH TONG HOP

Cho narn tai-chinh ket thtic ngay 31 thong 12 nam 2016

BA° cáo Itru chuyen tien ta. tang hqp theo)

CHI T1EU

III. Lint chuyen tien Pi bout Tang tai chinh

I. Tien thu tir Oat hanh CO phieu, nhan von gap caa

Ma so

Thuyet minh Nam nay Nam trtrat

chi' se hau 31

2. Tien tra Jai von gap cho cac cha se hat, mua lai có phieu dm doanh nghiep ea phat hanh 32

3. Tien thu te di vay 33 V.22a 542.795.141.228 571.428.072.210

4. Tien tra ng goc vay 34 V.22a (595.091.146.266) (519.745.777.617)

5. Tien tra ng gee thud tai chInh 35 V.22b (1.176.000.000)

6. C6 Mc, Igi nhuan da tra cho chi) se hau 36 V.21a, V.24 (103.195.233.926)

Ltru chuyin din thuAn tir hog! clOng Ma chfnh 40 (156.667.238.964) 51.682.294.593

Ltru chuyen tien than trong nam 50 (18.448.439.995) 159.868.567.380

Tien ve ttrcrng (twang tin den nam 60 V.1 508.015.455.956 347.608.843.697

Anh Wang coa thay d61 t9 gia h6i doai quy doi ngoai re 61 288.550.410 538.044.879

Tien vá twang throng tin cad nam 70 V.1 489.855.566.371 508.015.455.956

Lao cdo nay phai &pc dpc cimg vat Bon thuyit minh &lc ccio tat chinh tiing hpp 14

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ZONG TY Co PHAN DICH VI) HANG KHaNG SAN BAYTAN sow NHAT

-1J1i chi: San bay quAc tO Tan Son Nhat, phi:Ong 2, quart Tan BinVIT.1-10 Chi Minh BAO CAO TAI CHINN TONG HOP Clio nam tai chinh ket thtc ngay 31 thang 12 nam 201,6

BAN THUYET MINI BAO CAO TAI CHINH TONG 14911 Cho nam tai chinh ket fink ngay 31 thing 12 nam 2016

I. DAC HEM HOAT DONG

1. Hinh thirc,so• hitu vein . Cong ty CO phan dich viii hang !thong san bay Tan Son Nhat (sau day g9i tat la "Cling ty") là ding ty Co phan.

2. Link vtyc kinh doanh Cong ty kinh doanh trong nhieu 11th we khac nhau.

3. • Nganh nghe kinh doanh Hoat deng kinh doanh chinh càa Gong ty la: Che bien sulk an; kinh doanh an ueng, hang my' nghe, hang mien thue; San xuat nuot Warn; Kinh doanh khach san, du lich; Kinh doanh van tai hanh khach bang 6 to, taxi nOi tinh va lien tinh; Scra chi:fa 6 to, lap dat trang thiet bi phac IN mat dat

nganh Hang kh6ng; Khai thac dich vv. kyr thuat thuang mai Hang }thong; Dal 19 ban ye may bay, kinh doanh quang cao; Xuat nhap khau hang hoa phac Iry hanh khach, nhap khau tang thiet bi phac vii cOng tic kinh doanh cüa c6ng ty; Mua ban ruyu va thuoc la dieu san xuat tong nuoc; Ban 10 xang dau; Kinh doanh trang trai; Kinh doanh bat dOng san, mai gied bat deng san; Kinh doanh du lich, 10 hanh quoc te, di lY doi ngoai te; Kinh doanh van tai hanh khach bang 6 tO theoyuyen c6 dinh va theo hop tong; Dal 19 mua, ban, ky gtli hang Ma; Dich vi massage, xoa bOp barn huyet doi ban chan tai khu vac each ly ga di quoc te san bay Tan Son Nhat.

4. Chu lit sin xuat, kinh doanh thong thtromg Chu 14 san xuat kinh doanh thong thuang eüa C6ng ty khong qua 12 thang.

5. Dc diem boat dOng cia Con ty trong nam c6 firth hiromg den Bao cao tai chinh

• Trong nam 2016, C6ng ty dä chuyen nhu9ng toan 136 c6 phieu Cong ty CO phan dich va hang kh8ng san bay DA nAng theo Nghi Quyet cita HOi &Mg quan tri s6 09-2016/NQ-HDQT ngay 28 thang 3 nam 2016.

• Ngay 30 thang 12 nam 2016, Cong ty da thoai von 100% ven tai C6ng ty TNHH Nova Sasco (COng ty lien ket) theo Nghi Quyet cüa Hi d6ng quan tri s6 38-2016/NQ-HDQT ngay 12 AN * thang 12 nam 2016. 4

• Giao thong van tai da ra Quyet dinh s6 3379/QD-BGTVT ngay 27. thang 10 nam 2016 ye viec the dinh lai gia tri phan von Nha nuon tai thai diem Cting ty chuyen sang c6ng ty c8 phan • (ngay 31 thang 12 nam 2014), quyet toan tien thu t& co phan hóa, tquyet Wan chi phi co phan h6a cüa Cling ty C6 phan dich IN hang ldiong san bay Tan San Nhat th90c T6ng cling ty Cang hang khong Viet Nam —,CTCP, trong do Cong ty con phai nep phan von Nha nuerc tang them (neu co) ye Qu2 h6 try sap xep doanh nghiep cna Cong ty me - TOng ding ty Cang hang khong

• Viet Nam sau khi dugc Oy ban nhan dan TP. H6 Chi Minh quyet dinh gia khu dat 10.316m2 tai

xä Xuan Thai Son, huyen Hoc M6n, TP. HO Chi Minh.

Ban thvb minh nay /a mat ha phan hop thanh va phcii ducc dpc cling vat Bdo cdo tai chinh tdng hop 15

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CONG TV C6 PHAN DXH VI) HANG KHoNa-SAN BAY TAN sin NHAT Dia chi: San bay qu6c te Tan San Nhat, phutrng 2, quan Tan Binh, TP. 116 Chi Minh BAO CAO TAI CHINE TONG HOP Cho nam tai chinh ket Mix ngay 31 thang 12 nam 2016 Ban thuyet minh Bao ado tài chinh t6ng hgp (tiers theo)

6. au true Ging ty Ctic Cling ty lien doanh, lien ket

Ten cOng ty COng ty cO phan thucrng mai xang dau Tan San Nhat

Dia chi trg sâ chinh S6 45 dtrang Twang San, phuang 2, quan Tan Binh, TP. H6 Chi Minh, Viet Nam

Ding ty TNH1-1 Pha Quec — Sasco

COng ty lien doanh CO phan Nha Viet (Viet Home GMBH) Cong ty .C6 phan phat trien vuan xanh

COng ty c8 phan dau tu thtrang mai Batt Trai Xanh

S6 47 duang Nguyen Hue, khu pho 5, thi trAn Throng Deng, huyen Pha Qutic, tinh Klan Giang Leipziger Slz.54, VII, EG 10G-10117 Berlin, Dim

s645 duang Tnrtmg San, phuang 2, quan Tan Binh, TP. He Chi Minh S6 415B &rang Hoang Van Thg, phuang 2, quan Tan Binh, TP. He Chi Minh

Hoat dOng kinh doanh chinh Ban buOn nhien lieu ran, long, khi va cdc sin pharn lien quan; Mua ban cho thud vat fir, thiet bi phgc vti nganh xang dau; Bao throng, sCra chila te va xe ca &Ong ca Ichac; Hoat dOng dich vg:h6 trg trgc tie') cho van tai hang }thong

Che bran thay san; Kinh doanh dich vg 'Mach san

Dai ly ye may bay, dich vg du lich, xuat nhap khau, thuang mai Tu van, thiet ke, thi tong va bao tri san vutrn; Cung cap cdc ditch vg cAy trang tri cho van ph6ng; Cho thue cay

Dich vg, thuang mai

TY le TY le Von gap lgi ich

Ty le quyen bleu guy&

49,79% 49,79% 49,79%

50,00% 50,00% 50,00%

29,00% 29,00% 29,00%

24,00% 24,00% 24,00%

20,00% 20,00% 20,00%

Cac don vi trtic thuOc kheng co tti each phap nhan hgch loan phg thuOc

Ten don vi Dia chi Trung tam thucmg mai Sasco Tan San Nhat San bay Quec te Tfin Son NhAt, quan Tan Binh, TP.

He Chi Minh

Phong kinh doanh hang mien thud San bay Quec te Tan San Nhat, quan Tan Binh, TP. H6 Chi Minh

Se 379 &rang Nguyen Trung Int?, khu Iche 5, thi trfin Ducmg Deng, huyen Phu Quoc, tinh Kien Giang

S6 50, ngo 41, Thai Ha, gnarl Deng Da, TP. Ha Nei

LO Q-1B Khu c6ng nghiep Long Hu ma reng, xa Long Han, huyen CAn Già, tinh Long An

7. Tuyen b ve 'chi nang so sank thong tin teen Bao cao tai chinh Cac se lieu Wang (mg cim nam true° so sanh dirge voi se lieu dm nam nay:

8. Nhfin vien Tai ngay ket that nam tai chinh Ging ty co 1.289 nhan vien dang lAm viec (se dau nam la 1.116

nhan vien).

Ban thuyit minh nay là mOt bo phifin h therth vàphdi durc rloc cling vol Edo cdo fill chinh ldng Op 16

Chi nhanh Cong ty C6 phAn dich vu hang khong san bay Tan San NhAt tai Phu Quoc

Chi nhanh Cong ty C6 phan dich vu hang kh6ng sfin bay Tfin Son NhAt tai Ha Nei

Chi nhanh Cling ty a phAn. dich vu hang khOng san bay Tan San NhAt tai Long An

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a5NG 'TY C(5 PHAN D;CH Vc.1 HANG KHoNG SAN BAY TAN SON NHAT Dia chi: San bay qu6c t6 Tan Son Nhat, plitiOng 2, quart Tan Binh, TP. H6 Chi Minh BAO CAO TAI CHiNH TONG HOP Cho narn tai chinh kat thnc ngay 31 thang 12 nani Ban thuyet minh Bao can tai chiral tang hap (tianieo)

II. NAM TA! CHINH, DON VI TItN Tt SCDVNG TRONG ICE TOAN

1. Nam tai chinh Nam tai chinh cüa COng ty bat du tir ngay 01 thang 01 Ira ket link vao ngay 31 Mang 12 hang nam.

2. Dom vj tin t§ afr dung trong k toan Dan vi den te sir dung trong ke toan la Wong Viet Nam (VND) do phan ion cac nghiep vu dirge thgc hien bang don vi tien t VND.

in. CHUAN MT/C VA CHt eQ ICE TOAN AP DVNG

1. Ch e de ice toan ap thing Cong ty ap dung_cao ChuAn mire Ke tan Viet Nam, Cite dO Ke toan doanh nghiep Via Nam throe ban hanh theo Thong tir se 200/2014/fl-ETC ngay 22 thang '12 Mm 2014 va cac th6ng tu huong clan time hen chuan mtrc kO toast dm BO Tai chinh trong viec lap va trinh bay Bao cao tai chinh tong hop.

2. Tuyentb6 v viec tan thu chuan mkrc k toan va che de ke tofin Ban T6ng Giam doe dam bao da tuan thu yeu cau ctia cac Chuan muc Ke toan Via Nam, Cha d'O Ke toan doanh nghiep Via Nam dirge ban hanh theo Thong Us so 200/2014[11-BTC ngay 22 thang 12 narn 2014 cling nhu cac thong tu huong dan that hien chuan mat ke toan cth BQ Tai chinh trong viec lap va trinh bay Bao cao tai chinh tang hqp.

IV. CAC CHiNH SACH ICE TOAN ÀY DVNG

1. Co so' Cap Bao cao tai chinh Bao cao tai chinh dirge lap tren ca ses k toan don tich (thr cac thong tin lien quan den cac lueing tien).

Cac don vi true thuec hinh thanh b0 may ke toan rieng, hach toan phi thu0c. Bao cao tai chinh tong h9p eCrn toan Cong ty dirge lap tr'en ca sir tong h9p Bao cap tai chinh cua cac don vi truc thu0c. Doanh thu va s6 du gitra cac don vi true thuoc dirge loai trir khi lap Bac cao tai chinh tong

hqp . •

2. Cac giao dich bang ngokti Cac giao dich phat sinh bang ngoai t dirge chuyen del theo gia ti ngay phat sinh giao dich. s6

du cac khoan trinc tien t c6 goc ngoai t tai ngay kat thdc nam tai chinh &sac quy doi theo ty gia

ti ngay nay.

Chenh lech tY gia phat sinh trong nam tir cac giao dich bang ngoai t throe ghi nhan vao doanh thu hot Ong tai chinh hoc chi phi tai chinh. Chenh lech gia do danh gia lai cac khoan muc lien te c6 goc ngoai t ti ngay ket thitc nam tai chinh sau lchi bü tit chenh lech tang va chenh lech giam dirge ghi nhan vao doanh thu hoat Ong tai chinh hoac chi phi tai chinh.

17 Ban rimy& mink nay 16 mot bO phOn k thank va phai &qv ape can vai Rao cdo tai chink tdng /Kip

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_ . CONG TV Co PHAN NCH VP HANG KHONG SAN BAY TAN SON NHAT Dia chi: San bay qu6c th Tan Son Nhat, phubng 2, van Tan Binh, TP. HA Chi Minh BAO CAO TA! CI-111\11-1 TONG F1(513 Cho nam tai chink ket thac ngay 31 thang 12 nam 2016 Ban thuyet minh Bac, do tai chinh tang hqp (tiep theo)

- , TY gia sir dung a quy cac giao dich ph& sinh ban' g ngoai te t9 gia giao dich thy° th tai thai

diem phat sinh giao dich. Ty gia giao dich thy.° te dei voi the giao dich bang ngoai t dirge xac

dinh nhu sau: • D&i vai ng phai thu: ty gia,mua ngoai t cüa ngan hang thuang mai nai Cong ty chi dinh khach

hang thanh toan tai thai diem giao dich phat sinh.

• D6i vOi ng phai tra: ty gia ban ngoai t cüa ngan hang thuong mai nai C6ng ty du kien giao dich tai thai diem giao dich phat sinh.

• Del veri the giao dich mua sam tai san hoac cac khoan chi phi duct thanh toan ngay bang ngoai (kh6ng qua cac tai khoan phai tra): tY gia mua ngoai t eüa ngan hang thuang mai nai Cong

ty thy° hien thanh toan.

TY gia sir dung de danh gia lai se du cac khoan muc tin t c6 gac ngoai t tai ngay kM thac nam tai chinh dirge xac dinh theo nguyen tac sau:

• Doi veri cac khoan ngoai t Din ngan hang: tY gia mua ngoai t cüa ngan hang nai C6ng ty mer - tai khoan ngoai te.

• Doi veri cac khoan rime tien t c6 gee ngoai t dirge phan loai la tai san khac: mua ngoai

caa Ngan hang thuang mai Co phan ngoai thuang Viet Nam 7 Chi nhanh TP. H6 Chi Minh

(Ngan hang C6ng ty thirong xuyen c6 giao dich).

• Di veri cac khoan muc tien t c6 goo ngoai te dirge phan loai IA na phai tra: ty gia ban ngoai th cna Ngan hang thtrong mai CO phan ngoai thuang Viet Nam - Chi nhanh TP. HO Chi Minh (Ng'a:n hang Cong ty thuang xuyen c6 giao dich).

3. Tien va cac khoan tang diromg tien Tien bao gem hen mat va tien girl ngan hang kh6ng kj, han. Cao khoan ttran4 throng tien là the

khoan dau tu ngan han co thoi han thu h6i khong qua 3 thang ke tir ngay dau Pr, c6 kha nang

chuyen doi de.dang thanh mot lucmg tien xac dinh va khOng c6 rai to trong vie chuyen dei thanh

tien tai thai diem bao cao.

4. Cac khofin du tu tai chinh Cherng khoan kinh doanh Khoin dau tu dirge phan loai Ia chimg khoan kinh doanh khi nam gift vi nine dich mua ban de

kiêmlài. 61

Chang khoan kinh doanh dirge ghi se ke toan theo gia gee. Gia g6c cüa chUng khoan kinh doanh t

dirge xac dinh theo gia tri hap 19 dm cáe khoan thanh toan tai theri diem giao dich phat sinh c'Ong oA

cac chi phi lien quan den giao dich mua chimg khan kinh doanh. A

Thai diem ghi nhan cac khoan chirng khoan kinh doanh IA thai di'em C6ng ty c6 quyen sir hat, en

the nhu sau: • Dal vii chUng khoan niem yet: dirge ghi nhan tai thai diem khop lenh (T+0).

• Del vii chUng khoin chin niem yet: dirge ghi nhan tai thai diem chinh tit co quyen so lulu theo quy dinh cia phap kat.

Tien läi, cA tire va 191 nhuan cia cac kY truck khi chimg khoan kinh doanh duct mua dirge hach toan giam gia tri cia chinh chang khoan kinh doanh do. Tien lai; co tirc.va Igi nhuan cna cac ky sau khi chimg khoan kinh doanh duct mua dirge ghi nhan doanh thu. CO rim dirge nhan bang co phieu chi dirge theo d6i so lugng eO phieu tang them, khang ghi nha'n gia tri ca phieu nha'n dirge.

18 Btin thuyit minh nay In mOt b0 pkin hpp thanh phdri cluvc cipc ming vein Edo canted chinh king kip

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• Jusigratir=a,Y

CONG TV C *6 PHAN DICH IA) HANG KHONG SAN BAY TAN SO'N NHAT..nr_7772- - Dia chi: San bay (wee tE Tan Son Nhat, phut:mg 2, quan Tan Binh, TP. HO CM Minh - BAO CAO TAI 041N1-1 TONG HOP Cho nam tai chinh ket thOc ngay 31 thang 12 nam 2016 Ban thuyat mink Ban cao tai chInh ten hop (tiep theo)—

phieu hoan dói dirge xac dinh theo gia trj hop 19 tai ngay trao d6i. Gia trj hap 19 dm cc; phieu Huge xac djnh nhu sau:

• A • • D6 i veri c6 phieu tha ding ty niem yet, .gii trj hap 19 tha. co phieu là gid d6ng cfra niem yet ten

thj throng chimg lchoan tai ngay trao dOi. Tnrang hqp tai ngay trao dOi thj truang chting Ichoan khOng giao djch thi gia trj hop 19 caa c6 phieu la gia d6ng cira phien giao djch truck lien ke vol ngay trao doh.

• Del veri c6 phieu chua niem yet dirgc giao clich tren san UPCOM, gia trj hap 19 dm e6 phieu IA gia giao djch dong.cita ti-en san UPCOM tai ngay trao dOi. Tnrerng hcm ngay trao croi san UPCOM khong giao did thi gia trj hop 19 tha co phieu là gia d6ng cCrn phien giao djch truerc lien ke voi ngay trao

• D61 vai cO phieu chua niem yet khac, gia trj hgp 19 tha c6 phieu là gia do the ben th6a thukin theo hcrp deng hoe gia trj SO sach tai thai diem trao

Dv phang giam gia cluing khoan kinh doanh duce lap cho timg loai chimg khoan Huge mua ban ti-en thj twang va co gia trj hop 19 thap hem gia gee. Gid trj hap 19 tha chting khoan kinh doanh niem yet ti-en thj trueng chting khoan hoac dirge giao djch ti-en san UPCOM IA gia (long tha tai ngay ket tithe nam tai chink Truerng hap ngay ket antic nam tai chinh thj truerng chimg khoan hay san UPCOM kh6ng giao djch thi gia trj hop 19 dm chimg khoan la gia (long etia phien giao djch tnrot lien ke vol ngay ket thue thin tai chinh.

Tang, giam sO dir phemg giarn gia cluing khoan kinh doanh cAn phai trich lap tai ngay ket tithe clam tai chinh dirge ghi nhan vao chi phi tai chinh.

UI hoc L tir viec chuyen nhtiong cluing khoan kinh doanh dirge ghi nhan vao doanh thu hoat den tai chinh hoc chi phi tai chinh. Gia yen dirge xac djnh theo phucmg phap binh quan gia quyen di dang.

Cdc khotin elan tu• ntim gilt den ngity tido hgn Khoan deu tu Huge phan loai là nam gilt den ngay dao han khi C6ng 7

c6 9 djnh va kha nang den ngay dao han. Cac khoan Mu tu thin gift: den ngay dao han bao gom:.cac khoin tien gui ngan

hang c6 ky han (bao gem ca the loai tin phieu, Icy phieu), trai phieu, co phieu tru dal ben phat hanh bat buOc phai mua lai tai met then diem nhat djnh trong tircrng lai va the khoari cho vay nam giU den ngay dao han yeti muc dich thu lai hang ky va the khoan dau tir nam gift den ngay ciao han

khac.

Cac khoan Mu tu nem gitl den ngay dao han dirge ghi nhan ban Mu theo gia gec bao gem gia mua va cac chi phi lien quan den giao djch mua cac khoin Mu N. Sau ghi nhan ban Mu, cac khoan dAn ttr nay dirge ghi nhan theo gia trj c6 the thu h6i. Thu nhap lai tit cac khoan dAn tu nam gift den ngay dao han sau ngay mua dirge ghi nhan ten Bao cao kat qua hog clang kinh doanh tren ca ser dtr thu. Lai duct huang truac 'chi Cang ty nam girt dirge ghi giam trir vao gia g6c tai theri diem

mua.

Khi co cac bAng.chimg chec chAn cho they met Olen hthe toan be khaki dAn tu c6 the khang thu h6i dirge va s6 tan that dirge xic djnh mat each dang tin cay thi ten that dirge ghi nhan vao chi phi tai chinh trong nam va giam trir tire tiep gia tn Mu ty.

Ctic khan: dila tit vtio cong ty lien doanh, lien kit Cong ty lien doanh Cong ty lien doanh la doanh nghiep dirge thanh lap ti-en ca sâ th6a ththn tit hop d6ng ma theo d6 C6ng ty va the ben tham gia thirc hien hoat ging kinh te tren ca ser eking kiem soat. D6ng kiem soat dirge hieu la viec dim ra the quyet djnh mang tinh chien lugc lien quan den the chinh sach hoat dOng va tai chinh tha cong ty lien doanh phai c6 sir &mg thuan dm the ben tham gia lien doanh.

19 Bim dnryit mlnh day liz mPt bophen hpp thanh ye 061 ducfc dpc clang poi Bdo cdo tat chinh tong hpp

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CoNG TYto PHAN DTCH vy HANG KHoNG SAN BAY TAN_ESCiN-NHAT Dia chi: San bay qu6c tO Tan San Nhat, phuting 2, qui.n Tan Binh, TP. HO ChkMinh BAO CAO TAI CHINH TONG HOP Cho nam tai chinh ket thfic ngay 31 thang 12 nam 2016 Ban thuyet minh Bao cao tãi chinh ding Illyp (tip theo)

Clang ty lien kit C6ng ty lien ket là doanh nghiep ma COng ty c6 anh huong dang k nhung 'thong e6 9uyen kiem scat doi veri cac chinh skit tai chinh va hot dOng. Anh huong dang ke the hien a quyen tham gia vao vie dua ra cac quyet djnh ve chinh sach tai chinh va hoat tang eüa doanh nghiep nhan dau tin nhung khong kiem soat cac chinh saeh nay.

Ghi nhan ban cldu Cac khoan dau tu vao c6ng ty lien doanh, lien kat dirge ghi nhan ban du theo gia gac, bao gani gia mua hoc khoan gap von cOng cac chi phi lien quan twc flap den vie dau tin. Tnrong hgp dau tin bang tai san phi tien te, gia phi khoan dau tin dirge ghi nhan theo gia trj hgp ly eüa tai san phi tien te tai thbi diem phat sinh.

Ca tiro va Igi nhuan eüa cac tnroo khi lchoan Mu tin dirge mua dugc hach toan giam gia trj cua chinh khoan dau tu do. Co tire va lqi nhuan eüa cac kY sau khi khoan dau tin dirge mua dirge ghi nh'an doanh thu. CO tire dugc nhan bang cO phieu chi dirge theo dOi so luong co phieu tang them; khong ghi nhan gia trj ea phieu nhan dirge.

Du phang tan that cho cac khoan deiu tu vao cong ty lien doanh, lien kit Dij phOng ton that cho cac khoan dau tu vao cOng ty lien doanh, lien ket dirge trich lap khi ding ty lien doanh, lien kat bi 18 vai mire trich lap bang ch'enh lech gala van gap thtre te cua cae ben tai cong ty lien doanh, lien ket va van chit sar hiru thvc co nhan vOi tY 1 g6p von cita Con ty so voi tong so von g6p thgc te eüa cae ben tai cong ty lien doanh, lien ket. Neu &ding ty lien doanh, lien kat la di Wong lap Bao cao tai chinh hgp nhat thi can cir de xac djnh dtr phong ten that la Bao cao tai chinh hop nhat.

Tang, giam sa dv phong tan that Mu tu vac c6ng ty lien doanh, lien kat can phai trich l3p tai ngay

ket thtic nam tai chinh throe ghi nhan vao chi phi tai chinh.

Oic khoan dizu tw vao ding cy vdn cats dim vi khdc . ,

Dau hr vao Gong cv van cita don vi kit bao gm cac khoan dau tv,cOng cv von nlumg,Cong ty kh8ng c6 quyen kiem sok, clang kiem scat hoac c6 anh huoing dang ke doi voi ben throe dau tin.

Cie khoan du tu vho ding cv van cita don vj khae dirge ghi nhan ban du theo gia gac, bao gam gia mua hoac khoan gap von Ong cac chi phi two tiep lien quan den hog dOng dau tin. CO We va Igi nhuan ctia cac nam truot khi khoan dau tin dirge mua dirge hach toan giam gia trj eüa chinh khoan dau tin. do. CO tire va lgi nhuan eüa cac kY sau khi khoan dau tu dirge mua dirge ghi nhan doanh thu. Co tire throe nhan bang c6 phieu chi dirge theo dOi s8 lugng c6 phieu tang them, kh8ng ghi nhan gia trj c6 phieu nhan dirge.

Dr pheng tan that cho cac khoan dal.0 tin vao Gong cv von eita don vj khac dirge trich lap nhu sau:

• Dal yeti khoan Mu tin vao ca phiu niem yet hoac gia trj hop ly khoan dau tin dirge xac djnh tin cay, vie lap dv ph6ng dva tren gia trj thi truimg dm co phial'.

• D6i veri khoan Mu tin khong xac djnh dirge gia trj hop ly tai thOti diem bao cao, vie lap dtr phong throe thtre hien can cir vao khoan 18 cita ben dirge dau tin vOi mire trich lap bang ehenh tech giira van g6p thvc te cüa cac ben tai don vi kHz va von chit sir him thvc 06 nhan voi tY le gap von cita C6ng ty so veri tong s8 von g6p thvc te cita cac ben tad don vi Idtac.

Tang, giam só dv phOng tan that dau hr vao c6ng cv van cAa don vj khac can phai trich lap tai ngay ket tit& nam tai chinh dirge ghi nhan vao chi phi tai chinh.

Ban thuyit mink nay la met 65 phBn kip thank va phai duvc dpc cing van Ban tho tai chinh tdng hqp 20

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CONCTY cti PHAN DICH VI) HANG KH6NG SAN BATITAN-SO'N NHAT Dia-etTi: San bay qu6c te Tan San Nhat, ohm:mg 2, quan Tan Binh, IPHO-Clil Minh BAO CAO TAICHThal TONG HOP Cho narn tai chinh ket thire ngay 31 than 12 nanii2olaci-7;' Ban thuyet minh Bac, eau tAl elilnh tang hcfp theo)

5. Cie khoin phiti thu Can khoan nq phai thu ducm trinh bay theo gia trj ghi so air di cac khoan dv phang phai thu kher dol.

Vic phan loai the khan phai thu la phai thu khach hang va phai thu khan &roc thvc hien theo nguyen tic sau: • Phai thu cria khach hang Olin anh thc khoan phai thu mang tinh chat throng mai phat sinh tir

giao djch có tinh chat mua — ban gicia Cling ty va nguari mua la don vj den Ip veri C6ng ty, bao gam ca can khoim phai thu ve nen ban hang xuat khau Cry than cho don vi khan.

• Phai thu khac phan anh the khoran phai thu kitting c6 tinh thucmg mai, kh8ng lien quan den giao djch mua — ban.

Dv phang phai thu Icho del &rot lap cho tin-1g khoan ng phai thu kho dai can ci vao tuOi nq qua han eUa the khoan nq hose dv kien mac tern that co the xay ra, cy the nhu sau: • Si yen nq phai thu qua han thanh than:

- 30% gia trj dal veri khoin nq phai thu qua han tir tren 6 thang den dual 1 narn. - 50% gia trj dal ven khoan nq phai thu qua han tir 1 narn den dutri 2 narn. - 70% gid trj dOi veri khoan ng phai thu qua han tir 2 narn den cluai 3 nam. - 100% gia tri doi veri Ithoin nq phai thu qud han tir 3 nam trer ten.

• Dal voi nq phai thu ehtra qua han thanh toan nhtmg Ich6 c6 kha nang thu hal: can dr vio dv kien mire tan that de lap chr phong.

Tang, giam ser du dv phang nq phai thu kho del can phai trich lap tai ngity ket ulna nam tai chinh dunt ghi titian vao chi phi quail IY doanh nghiep.

6. Hang ten kho Hang tOn kho duce ghi nhan theo gia thAp hcrn gift gia gra va gid trj than c6 the than hien duqc.

Ole gra hang ton kho duct the dinh nhu sau: • Nguyen vat lieu, hang haa: bao gtmn chi phi mua va the chi phi lien quan tryc dap khac phat

sinh d ea duct hang ten kho a dja diem va tang thai hien tai. • Thanh pham: bao g6m chi phi nguyen vat lieu, nhan ding tine tip va chi phi san xuat chung

ca lien quan trvc tip ducc. phan ba (Iva tren mire de hoat clang birth thvaing.

Gia xuat kho hang haa cüa cira hang mien thug va trung tam thucrng mai duce tinh theo phucmg phap thvc te dich danh, hang tOn kho con lai duce tinh theo phuong phap binh quan gia quyen va

• duct hach toan theo phtrong phap ke khai thuarng xuyen.

Gia trj thuan c6 the thvc hien dupe la gia ban vac tinh caa hang tOn kho trong Icy sin xuat, kinh doanh binh thuarng tit chi phi vac tinh de hoin thanh va chi phi trerc tinh can thiet cho viec tieu thy Ghana.

Dv.phong giàm gia hang tan kho duct lap cho tang mat hang tan kho cer gia giic km han gia trj thuan c6 the than hien duct Doi yeti dieh vy cung cap der dang, viec lap dv phong giam gia duct tinh theo tang loai clich vy c6 ram gia Hang bit. Tang, giam s6 du chi phemg giam gid hang ton kho cAn phai trich lap tai ngay ket than ndm tai chinh dirge ghi nhan vao gia van hang ban.

Btin Aver mink niry là mOt.b0ph4n hop ihanh vt) phdi duvc etpc cling veri Bcio c4o 141 chin!: king hop 21

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C6NG TV CO PP-IAN NCH VI) HANG KHoNGSAN BAY TAN SO'N NHAT Dia chi: San bay quoc te. Tan Son Nhat, phuting 2, Ivan Tan Binh, TP. H6 Chi Minh BAO CAO TAI CHINH TONG HOP , Cho nam tai chinh kat [Mac ngay 31 thang 12 nam 2016 Ban thuyet minh Bdo cdo tái chinh fling hop (tip theo)

7. Chi phi tra try& Chi phi tra truck bao g6m cat chi phi 'fink te da phat sinh nhung c6 lien quan den ,ket qua hoat Ong san xuat kinh doanh cüa nhieu 1dt ke toan. Chi phi tra tnrerc caa,Cong ty chü yeu la ding ca dung ea, chi phi sira chira tai san co dinh, tien time dat tra truck, lgi the kinh doanh. Cac chi phi tra trtrot nay dirge phan be trong khoang thai gian tra twee hoc thai gian cat Igi ich kinh tE Wong Ung dirge tao ra Ut cat chi phi nay.

(—Ong cy, ding cy Cac ding ca, dung ca da dua vao sir clang dirge phan b6 vao chi phi theo phuong phap duerng thang vai then gian phan be khong qua 02 nam.

Chi phi slid chfra tai this co ctinh Chi phi sCra chria tai san 00 dinh phat sinh met Ian 06 gi4 tri IOn dirge phan be vao chi phi theo phuong phap dutmg th'ang voi thai gian phan bo kheing qua 03 nam.

Lyi the kinh doanh Lgi the kinh doanh dirge ghi nhan theo se lieu Bien ban xac dinh gia td doanh nshiep tai thai diem ngay 31 thang 12 nam 2013 caa.Cong ty CO phan hr van - dich va ve tai san - bat dOng san DATC. Lgi the kinh doanh dirge phan 66 vao chi phi theo phuong phap duerng thang trong 03 nam.

Tian thul 641 trd fru& Tien thue tat tra truck the hien khoan tin thue dat da tra cho phan dat Cong ty dang sir dung. Tien thue dat tra nem duck phan 1)6 vao chi phi theo phuong phap throng thang Wang img vOi thai gian thue (45 nam).

Chi phi Ira Throe ddi hçn khdc Chi phi tra floc dai han khac bao Om chi phi thue mat bang quang cao, chi phi van chuyen, ban quyen diet virus, ... &roc phan be vao chi phi theo phuong phap &rang thing voi then gian phan bo [thong qua 03 nam.

8. Tel sAn thue hunt di)ng ' A

Thue tai san dirge phan loai la thu8 hoat dOng phan Ion rüi ro va Igi ich &it vai quyen so. hint tai san thuOc ye ngueri cho thue. Chi phi thue hog dOng dirge phan anh vao chi phi theo phuang phap duerng thang cho suot thai han thue tai san, khong pha thuik vao phuong thuc thanh toan tien thue.

9. TM sin cti dinh him hinh Tai san ce dinh him hinh dirge the hien theo nguyen gia tnir hao men Jay ke. Nguyen gia tai san ce dinh him hinh bao gOm toan b0 cac chi phi ma C6ng ty phai b6 ra de 06 dirge tai san co dinh tinh den thai diem dua tai san do vao trang thai san sang sir dung. Cac chi phi,phat ,sinh sau ghi nhan ban dau chi dirge ghi tang nguyen gia tai ski co dinh neu cac chi phi nay chat chart lam tang Igi ich kinh te trong Prong lai do sir dung tai san de. Cac chi phi phat sinh khong them man dieu kin tren dirge ghi nhan la chi phi san xuat, kinh doanh tong Mm.

Khi tai san co dinh him hinh dirge ban hay thanh l, nguyen gia va gia tri hao men Ifly ke dirge x6a se va lai, l6 phat sinh do thanh l dirge ghi nhan vao thu nhap hay chi phi trong nam.

Bcin shu41 minh nOy re, mot bd ph4n hop thanh vàphâi cluvc doc cling y& BO° ccio fai chinh king hop 22

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CoNG TY Cti PHAN NCH VU HANG lacONG SAN BAY TAN SO'N NHAT Dia chi: San bay qu6c 0' Tan Son Nhat, phucmg 27_41.1an Tan Binh, TP. He CM Minh BAD CAO TAICHiNH TONG HOP Cho nam tai chinh ket thhc nay 31 than 12 nam2016 Ban thuyet minh Bac) cio tai chlnh ding hqp (tiep theo)

Tai san cO dinh him hinh dirge khAu hao theo phucmg phap throng thing chra ten thai gian him dung vac tinh. SO nam khAu hao cila cac 14 tai sin co dinh him hinh nhu sau: Loai tai san c6 dinh S6 ham Nha cfra, vat kien true 05 — 30 May mOc va thiet bi 03 —08

Phucmg tin van tai, truyen an 06 — 07

Thiet bi, dung cu quan lY . 05

Tai sari c6 dinh him hinh khac 05

10. Tai sin c6 dinh thue tai chinh Thue tai sin dirge phan loni la thue tii chinh nu phan Ian rüi ro va Igi ich gar!' lien vai quyen so him tai sin thu9c ye nguai di thue. Tai san 00 dinh thue tai chinh dirge the hien theo nguyen gia trir hao m6n lily Ice. Nguyen gia tai san 06 dinh thue tai chinh la gia thap hcm gbh gia tri hop ly,c8a tai san thue tai Mai diem khoi dau dm hop clang thue va gia tri hien tai cCrn Ichoan thanh toan den thue tOi thieu. TY l chiet Ichau,de tinh gia tri hien tai cm khoan thanh toan tien thue toi thieu cho vice thue tai san la lai suit ngam dinh trong hop (long thue tai sin hoc tat suat ghi trong hop °long. Trong,truang hgp khong the xac,dinh dirge tat Rat ngam dinh trong hop (tong thue thi sir dung lai suit tien vay tai thai diem khoi dau viec thue tai sin.

Tai san ce dinh thue tai chinh dirge khAu hao theo phuang phap throng thing clua tren thai gian hiru dung wee tinh. Trong twang hop kh8ng chac chin Cang ty 5 06 quyen so him tai san khi het han hop dong thue thi thi sari c6 dinh se dirge khau hao theo thtri gian ngan hon giita thai gian thud va then gian hitu dung vac tinh. SO nam khau hao cüa tai san co dinh thue tai chinh la phuang tin van tai, truyen dan la 05 nam.

11. Tai sin c6 dinh vô hinh Tai san c6 dinh v8 hinh dirge the hien theo nguyen gia trir hao men lily ke.

Nguyen gia tai san c6 dinh vo hinh bao gem tom n be cac chi phi ma Cling ty phai b6 ra dE 06 dirge tai san c6 dinh tinh den tiled diem din tai sin do vao trang thai salt sang sir dung. Chi phi lien quan den tai sin co dinh vo hinh phat sinh sau 'chi ,ghi nhan ban dau dirge ghi nhon la chi phi san xuat, kinh doanh trong Icy trir khi cac chi phi nay gin lien Arai met tai sin c6 dinh vo hinh cu the va larn tang Igi ich kinh tE tir cac tai san nay.

Khi tai san c6 dinh v6 hinh dirge ban hay thanh 1Y, nguyen gia va gia tri hao m6n 10y Ice dirge tha so va lai, 16 phat sinh do thanhlY dirge ghi nhan vao thu nhap hay chi phi trong nam.

Tai sin c6 dinh vo hinh cira Gang ty bao gem:

Quyjn sfr (fling tat • - Quyen sir dung at la tom n 1)0 cac chi phi Uwe te Ceing ty da chi ra e6 lien quan trim tiep tOi tat sir dung, bao gom: tien chi ra de c6 quyen sir dung at, chi phi,cho den bib giai phong mat bang, san lap mat bang, le phi truerc ba,... Quyen sir citing aft dirge khau hao theo phucmg phip throng thing tit 34 - 50 nam.

Nhiin hieu hang Ma Nhan hieu hang h6a dirge khAu hao theo phirong phi!) &rang thang voi thai gian khAu hao la 04 nam.

Ban thuyit mini; nay la nzOt ba pkin hpp thanh va phcii dupc dpc cung veri Boo ccio tai chinh icing hpp 23

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CoNG TV Ca PHAN NCH WHANG KHoNG SAN BAY TAN SON NHAT Dia chi: San bay quee te Tan Son Nhat, phutrng 2, quan Tan Binh, TP. HO Chi Minh BAO CAO TAI CRINH TONG KIR Cho nam tai chinh lc& thdc ngay 3 Pthang 12 nam 2016 Ban thuyet minh Bao efio tai chMh ding hop (titp theo)

Chuang trinh phan mint may tinh Chi phi lien quan den cac chucrng trinh plan mem may tinh khong phai là mOt b6 phan gan ket vOi phan cling co lien quan dugc von hoa..Nguyen gia elm phan mm may tinh IA toan 130 cac chi phi ma Cling ty da chi ra tinh den thai diem dua phan mem vao sir dung. Phan mem may tinh dugc khâu hao theo phuong phop throng thang trong 05 nam.

12. lilt dng san din tw Bat dOng san d'au tic là quyen sir dung dal thuOc s& hat cim Cong ty dirge sir dung nham muc dich thu IM tir viec.ch& tang gia., Bat dOng san dau tic cho thue dirge the hien theo nguyen gia trir hao m6n lay ke. Bat Ong san dau tic cho tang gia dirge trinh bay theo nguyen gia trCr suy giam gia trj. Nguyen. gia dm bat dOng san dau tic la toan b6 cac chi phi ma C6ng ty phai 66 ra hoac.gia trj hgp cim cac khoan dim ra de trao doi nham c6 dirge bat dOng. san dau tic tinh den thei diem mua hoc xay dtmg hoan thanh.

Cac chi phi lien quan den bAt Ong san dau tic phat sinh sau ghi nhan ban dau dirge ghi nhan vao chi phi, tnIr kin chi phi nay c6 kith nang chac chart lam cho bat,d0ng san dau tic tao ra Igi ich kinh te trong tircrng lai nhieu han mire hoat dOng dirge danh gia ban dau thi dirge ghi tang nguyen gia.

Khi bat dOng san dau tic dirge ban, nguyen gia va giktri hao mon lay ke dirge x6a s6 va lai, 16 nao phat sinh dirge hach toan vao thu nhap hay chi phi trong nam.

Viec chuyen tir bAt Ong san chit se Mu sir clung hoc hang t6n kho thanh bait dOng san Mu tic chi khi chü s& him chain dirt sir dung tai san do va bat dau. cho ben khac thue hoat dOng hoc khi ket thik giai doan xay dtmg. Vic chuyen tic bat deng san an tic sang bat dOng san chit sa Mu sir dung hay hang tOn kho chi }chi chii ser Mu bat dau sir dung tai san nay hoac bat dau trien khai cho muc dich ban. Vic chuyen tic bat dOng san dau tic sang bat Ong san chit so. hilt sir dung hoac hang tem kho khong lam thay doi nguyen gia hay gia trj 'can Mi dm bat dOng sin tai ngay chuyen doi.

Tic ngay 01 thang 01 nam 2015 bat.clOng.san Mu tic nam gi& chir tang gia kh6ng dirge trich khAu hao. Twang hgp co bang chi:mg chac chan cho thay bat dOng san dau tic nam gia 66. tang gia bi giam gia so vai giá trj thi truing va khoan giam gia dirge xec dinh m0t each dang tin cay thi bat &Mg san dau tic nam gia chtf tang gia dirge ghi giam nguyen gia va t6n that dirge ghi nha'n vao gia von hang ban.

13. Chi phi lay dkrng cos ban di? dang Chi phi xay dung ea ban do dang phan anh cac chi phi lien quan truc tiep (bao g'em ca chi phi tai

vay co lien quan phit hgp vOl chinhsach ke.toan elm C6ng ty) den cac tai sari dang trong qua trinh xay chmg, may moc thiet bi dang lap dat de Owe vu cho muc dich san xuat, cho thue va quan eang nhir chi phi lien quan den vie sira chaa tai san co dinh dang flux hien. Cac tai san nay dirge ghi nhan theo gia goc va khong dirge tinh khau hao. .

14. Hop thing hop tic kinh doanh Haat clOng kinh doanh tang kiim sod: C6ng ty ghi nhan tren Bao cao tai chinh tang hap cac hgp clang hgp tac kinh doanh dyed hinh thirc hoat dOng kinh doanh Tong kiem scat cac nOi dung sau: • Gia tri tai san ma Cong ty hien sa hau. • Cac khoan ng phai tra ma Cong ty phai ganh chiu. • Doanh thu dirge chia tic vie ban hang Ma hoc cung cap dich lett dm lien doanh.

• Cac Ichoan chi phi phai ganh chiu.

Ran thuyit minh nay Id mOt bO phdn hop thlinh va phdi (Jinx clot dingy& Bdo cao tai chtnh icing hop 24

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14. •

7. _ -

.0•15-0,10P,Vti,t• • • --. • •

,„,.. .. . CONG TV C6 PHAN DICE -VV HANG KHONG SAN BAY TAN SON NHKT - = Dia chi: $an bay qu6c te Tari7Stm NhAt, phutmg 2, quAn Tan Binh, TP. Hti CU Minh BAO CAO TAI CHINH TONG HOP Cho nam tai chinh ket tit ngay 31 thang 12 nart9016 ; Ban thuyit minh Bap cao tai chfnh tong hop Op theo)

15. Cac khan ng phai tra va chi phi phai tra Cac khan nq phai tra va chi phi phai Ira dirge ghi nhAn cho se tien phai Ira trong Prong lai lien quan den hang h6a va dich vi da nhAn duct. Chi phi phai tra (tacit ghi nhAn dva tren cac etc tinh hqp s6 tien phai

Vic phan loai cac,Ichoin phai tra IA phai tra ngtrgi ban, chi phi phai tra va phai tra Ichic dirge thvc hien theo nguyen tac saw • Phai Ira ngugi ban phan anh cac khan phai tra mang tinh chAt thucmg mai phat sinh tr giao

dich mua hang h6a, dich vv, tai san và ngueri ban la don vi dec lap yeti COng ty.

• Chi phi phai tra phan anh cic khan phai tra cho hang ha, (Lich vii da nhan duqc tfr ngtrai ban hoe da cung cAp cho nguari mua nhtmg chin chi tra do chin co h6a don hoc chin du h6 so, tai lieuke toan va cac khan phai tra cho nguOi lao Ong ye tien Wang nghi phép, cac Ichoin chi phi san xuAt, kinh doanh phai trich tuft.

• Phai tra khac plan anh cic khoan phai tra khong c6 tinh thucrng mai, Ichong lien quan den giao dich mua, ban, cung cap Mug hoa dich vv.

Cac khoan ng phai tra va chi phi phai tra dirge phan loai ngin han va dài han ti-en Bang can dei ke todn tong hqp can c& theo han cOn tai tai ngay ket thtic nam tai chinh.

16. Win chi.] ser hiru yen grip aa chá sd• hart Von gOp cia chit ser hcru dirge ghi nhan theo se yen thvc t da ggp cüa cac cé (long.

17. Thin phOi Iqi nhOn Lqi nhan sau thue thu nhap doanh nghiep dugc phan phei cho cac cô Hong sau khi da trich lap cac quy" theo Dieu le cfia. C6ng ty cling nhu cac quy dinh cüa phap lat va Ha duqc Dai hi clang c8 don phe duyet.

Vic phan ph& lvi nhan cho cac c6 (long dirge can nhic den cac khoan mvc phi tien te nim trong Igi nhuAn sau thue chin plan phói 06 the finh huemg den lueng tien va kha nang chi tra 08 tjrc nhv lai do dinh gia lai tai san mang di gen yen, tai do danh gia lai cac khan mvc tien te, cac c6ng cv tai chinh va cic khan mvc phi tien t khac.

CO arc &rye ghi nhAn tang phai tra khi dtrqc Di hei (king ce Hong phe duyet.

18. Ghi nha'n doanh thu ve thu nhOp Doanh thu ban hang hod, thanh phem Doanh thu ban hang hga, thanh pham ducrc ghi nhan khi clang tiled th6a man cac dieu kin sau:

• C6ng ty da chuyen giao phAn lon rUi ro va lvi ich gin lien veri quyen ser hall hang h6a, san pham cho ngueri mua.

• C8ng ty !thong an ain. gilt quyen quan ly hang hart, san pham nhv ngueri ser him hang h6a, sin pham hoc quyen kiem soat hang hoa, san pham.

• Doanh thu &rye xac dinh Prong (lei chic chin. Khi hgv don quy dinh ngtrbi mua dugc quyen tra lai san phim, hang hoa da mua theo nhang dieu kin cv the, doanh thu chi duce ghi nhAn khi nhirmg dieu kien cv the d6 khong an ten tai va ngtrbi mua kitting dirge quyen tra lai hang ha, san .pham (trir twang hqp khach hang c6 quyen tra lai hang h6a, an pham duel hinh thuc doi lai de lay hang Ilea, dich vv khac).

• Ging ty da hoac së thu chive lqi ich kinh te tir giao dich ban hang.

• Xac dinh dugc chi phi lien quan den giao dich ban hang.

Ban (*di mink nay ra mos bØ phan hop thanh vd phdi duce doc den y& Bac Mc 16I chin): icing hop 25

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C6NG TV C6:PHAN DTCH VU HANG KHoNG SAN BAY TAN SO'N'NHAT _

Dia chi: San bayrquic VC Tan Son NhAt, phueng 2, quart Tan Binh, TP. HA Chi Minh:11 BAO CAO TAcCH.INH TONG HOP Cho am tai óITiñh kAt thhc ngay 31 thing 12 nam 2016 Bin thuyet minh Bao cao tai cbinh ding Inyp (tiep theo)

Doanh thu cung cap dich vy Doanh thu cung cap dich vv duct ghi nhan khi clang theri th6a man cac dieu kin sau:

• Doanh thu duct xac dinh turn di chac chan. Khi hqp tang quy dinh ngtrai mua dirge quyen tra lai dich vy da mua theo nhang dieu kin ca the, doanh thu chi dirge ghi nhan khi nhi"rng dieu kin cy the do kh6ng can ton tai va ngueri mua khong &sac quyen tra lai (itch vi,' da cung cap.

• Cong ty da hoe se thu duct lqi ich kinh te giao dich cung cap dich vv do.

• Xac dinh duqc phan c6ng viec da hoan thanh vao then diem bac cao. • Xac dinh dirge chi phi phat sinh cho giao dich va chi phi a hoan thanh giao dich cung cap dich

vv do.

Truang hop dich vu dirge thoc hi'en trong nhieu lcY thi doanh thu dirge ghi than trong kY duct can cir vao ket qua phan tong viee ad hoan thanh vao ngay ket thitc nam tai chinh.

Doanh thu hang h6a nh fin ban dui Doanh thu doi yen hang hoa nhan ban dai ly, kY gin theo phuang -thirc ban dung gia huang hoa hang la phan hoa hang ban hang ma C8ng ty dirge huOng.

Doanh thu cho thug tai stin hog, &Ong Doanh thu cho thue tai san hot clang dirge ghi than theo phuo-ng phap throng thang trong suat thai gian cho thue. Tien cho thue nhan tru6rc caa nhieu dirge phan 66 vao doanh thu pita hqp voi then gian cho thue.

Tan mi Tien tai dirge ghi nhan tren co sar then gian va iai suat thyc te timg

CO Irk và loi nhufin chrvc chia CO tire va lqi nhuan throe chia dirge ghi nhan khi C6ng ty duct quyen,nhan ca tire hoac lqi nhuan tin viec gap van. Ca tire dirge nhan bang c6 phieu chi duqc theo doi s6 Immg co phieu tang them, khong ghi nhan gia tri ea phieu nhan throe.

19. Cac khan giant trir.cloanh thu Cac khoan giam trir doanh thu chi bao gam hang ban bi tra lai phat sinh cimg tieu thy san hang h6a, dich vii &rot dieu chinh giam doanh thu cita phat sinh.

Truerng hop san pham, hang hod, dich vi da tieu,thy tit cac !lam not, den nam nay mei phat sinh tra lai thi dirge ghi giam doanh thu theo nguyen tat:

t

• Neu khoan tra lai ph& sinh tnrOc then diem phat hanh Bac cao tai chinh tang hop: ghi giam *

doanh thu Men Bao cao tai chinh tong hop cila nam nay. .?

• Neu khoan tra lai phat sinh sau thth diem phat hanh Bac cao tai chinh tang hop: ghi giam doanh thu tren Bao cox) tai chinh tang hop dm nam sau.

20. Chi phi di vay Chi phi di vay bao gain lAi tien vay va cac chi phi kit& phat sinh lien quan tryc trap den cac khoan vay.

Chi phi di vay duct ghi nhan vao chi phi khi phat sinh. Tnrerng hop chi phi di vay lien quan tryc tiep den vie dau tu xay chmg haat san xuat tai san dO dang can co met then gian din dai (tren 12 thing) de co the dua vac sir dung theo myc dich dinh truot hoac ban thi chi phi di vay, nay duct tinh vao gia tn elm tai san do. Dth von !Moan vay rieng phyc vi,' viee xay dyng tai san co dinh, bat clang san dau tu, lai vay duct von h6a ke ca khi theri gian xay dyng Mien 12 thang. Cac lchoan thu nhap phat sinh tin viec dau tin tam thoi cat khoan vay duct ghi giam nguyen gia tai san c6 lien quan.

26 Ban thuydt minh nay la mot bd phOn hap thanh va phcii chnic ctpc cling vol Baa cdo tat chinh Icing hp?,

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CoNG-TY Co PHAN DICH vy HANG KHONG SAN BAY TAN SON NHAT Dia chiIrSan bay qu6c te. Tan San NhAt, phu?mg 2, quan Tan Binh, TP. HO Chi Minh BAO CAO TAI CHINH TONG HOP Cho narn—tai chinh ket thiac ngay 31 thang 12 naM20165 %; Ban thuyet minh BA° cao tai chinh tong hqp (tiep theo)

Dai veri cat khoan v6n vay chung trong do co sir clang cho mac dich du tic xay dung hoc san xuit tai san dâ dang thi chi phi di vay von h6a duqc xac dinh theo t9 le von hoa,doi voi chi phi My ICS binh quan gia quyen phat sinh cho vi'ec dau tic xay dung ca ban hoc san xuat tai sari do. T9 le von hem duct tinh theo t9 lê lai suit binh quan gia quyen Qua cat khoan vay chua tra trong k9, ngoai tit cac khoan vay rieng bi'et phac va cho mac dich hinh thanh mat tai san ea the.

21. Cac khan chi phi Chi phi la nhang Ichoan lam giam lqi ich kinh td duqc ghi nhan tai then di& giao dich phat sinh hoc khi to kha nang Wang doi chat chan se phat sinh trong tuong lai khtmg phan biet da chi tien hay chua.

Cat khoan chi phi va khoan doanh thu do no tao ra phai duqc ghi nhan,dang thôi theo nguyen tic phu hop. Trong twang hqp nguyen tat phii hop xung dOt veri nguyen tAt than tong, chi phi duqc ghi nhan can ca vao ban chat va guy djnh ctia cat chuan mac ke toan d8 dam bao phan anh giao djch mOt each trung aux, hop 19.

22. Thud thu nith doanh ngh4 Chi phi thud thu nhap doanh nghiep bao gam thud' thu nhap hi'en hanh va thus thu nhap hoan lai.

Thai thu nh(ip hren heinh Thud thu nhap hien hanh la khoan thud duqc tinh clua ten thu nhap tinh thud. Thu nhap tinh thud chOnh lech so ;Lai Igi nhuan ké Man la do dial chinh cat khoan chenh !doh tam thai giaa thud va Ice toan, cac chi phi khong duce trir clang nhu dieu chinh cac khoan thu nhap khong phai chiu thue va cat khoan 16 duqc chuyen.

Thui thu nhe:ip hottn Thud thu nhap hoan lai la khoan thud thu nhap doanh nghiep se phai nap hoac se duce hoan lai do chenh lech tarn thai giaa gia trj ghi so cna tai san va ncr phai tra cho mac dich lap Bao cao tai chinh va ca sâ tinh thud thu nhap. Thue thu nhap hoan lai phai ti duct ghi nhan cho tat ca cac khoan chOnh lech tam thai chju thud. Tai san thud thu nhap hoan lai chi duct ghi nhan khi chac than trong tuong lai se co lqi nhuan tinh thud de sa clang nhang chdnh l'ech tam thin duqc khau trir nay.

Gia trj ghi s6 cüa tai san thud thu nhap doanh nghiep hoan Jai dirge xem xet lai vao ngay kdt tWit nam tai chinh va se duqc ghi giam d8n mac dam bao chat than c6 da lqi ran* tinh thud cho phep lqi ich cüa mat phin hoc toan b0 tai san thud thu nhap hoan lai duqc sic clang. Cat tai san thud' thu nhap doanh nghiep hoan lai chua duct ghi nhan truck day duqc xem xet Lai vao ngay kot thac nam tai chinh va duqc ghi nhan khi chat than co du loi nhuan tinh thud de to the sic clang cat tai san thue thu nhap hoan lai chua ghi nhan nay.

Tai san thud thu nhap hofin lai va thud thu nhap hoan lai phai tra duqc xic dinh theo third suit du tinh se ap clang cho nam tai sari, duqc thu hoi hay nq phai,tra duqc thanh toan dva tren cat mac thue suat co hieu lvc tai ngay ket thüc nam tai chinh. Thue thu nhap hoan Jai duqc ghi nhan vao Bac) cao kdt qua hog dOng kinh doanh va chi ghi truc tiep vao van cha se( him khi khoan thud do lien quan den cac khoan mac duct ghi thAng vao van dui ser

Tai san thud thu nhap hoan lai va thud thu nhap hoan lai phai tra duqc bü trir !chi: • COng ty c6 quyen hop phap duqc bü tra giaa tai san thud thu nhap hien hanh yeti thud thu nhap

hien hanh phai nap; va • Cat tai san thud thu nhap hoan lai va thud thu nhap hoan lai phai tra nay lien quan d'dn thud thu

nhap doanh nghiep duce quan l bei ding mat ca quan thue: - Doi veri ding mat don vi chju thue; hot

Ban thuyit mink nay la mat b0 phan hop thank va phai dwc docciing von Edo ado tai chink timg hop 27

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-CoNG TY Cd PHAN NCH VI) HANG KNoNG SAN BAY TAN SCYN NHAT Dia chi: San bay (lac tE Tan San Nhat, phating 2, quail Tan Binh, TP. 1-16 Chi Minh BAG CAO TA1 CHINH TONG HOP

Cho nam tai chinh ket thiac ngay 31 thang 12 nam 2016 Ban thuyet minh Bao cao tai chinh tang hqp Olen theo)

C6ng ty di,r dinh thanh toan thu'e thu nhap hien hanh phai tra va tai san thue thu nhap hien hanh tren ca ser thuan hoc thu hai tai san clang thai voi viec thanh toan ng phai tra trong tirng kY Prong lai khi cac khoan tr9ng yen eüa thu e thu nhap hoa'n lai phai tra hoe tai san thue thu nhap hoan Lai dirge thanh toan hoe thu

23. Ben lien quan Cac ben dirge coi là lien quan neu mat ben co kha nang kiem scat hoc c6 anh huong clang ke dei voi ben kia trong viec ra guy& dinh cac chinh sach tai chinh va hoat dang. Cat ben cling dirge xem la ben lien quan neu cling chiu su kiem soat chung hay chiu anh huong dang ke chung.

Trong viec xem xet mei quan h eüa cac ben lien quan, ban chat cua mai quan h'e dirge chit tang nhieu han hinh thirc phap 19.

24. Bao cao theo hi) ph'On phan theo lTnh vvc kinh doanh IA mat phan c6 the xac dinh rieng biet tham gia vao qua trinh san

xuat hoe cung cap an pham, dich vv va c6 roi ro va Id ich kinh te Ichac v61 cac 1)0 phan kinh doanh khac.

BO phan theo khu vvc.dia 15/ la mat phan co the xac dinh rieng biet tharn, gia vao qua trinh san xukt hoe cung cap san pham, dich vv trong pham vi mat mei truang kinh te cv the va co rUi ro va 191 ich kinh te khac vOl cac ba phan kinh doanh trong cac mai throng kinh te khac.

Thong tin b'a phan dirge lap,va trinh bay phit hgp vari chinh sach k toan áp clang cho viec lap va trinh bay Bao cao tai chinh tong hgp cüa Ceng ty.

25. Ong co thi chinh Tai san tai chinh viec phan loai cac tài san tai chinh nay plin thuac vao ban chat va muc dich cüa tai san tai chinh va dirge guy& dinh tai thoi diem ghi nhan ban dau. Cac tai san tai chinh cua. C8ng ty gam tien va cac khoan twang throng ti'en, cheng khoan kinh doanh, dau Pr tam gill den ngay dao cac khoan phai thu khach hang, phai thu khac, cac c6ng cv tai chinh dirge niem yet va !cluing clugc niem yet.

Tai thai diem ghi nhan ban dau, cac tai san tai chinh dirge ghi nhan theo gia gac Ong cac chi phi giao dich c6 lien quan trvc tiap den tai san tai chinh do. 5

Isly•phcii tra tai chinh Viec phan loai cac khoan ng phai tra tai chinh phv thuac vao ban chat va mvc dich cüa khoan ng phai tra tai chinh va dirge quyet dinh tai that diem ghi nhan ban dau. Ng phai tra tai chinh cna C6ng ty g6m cac khoan phai tra nguai ban, vay va nq, cac khoan phai tra khac.

Tai thoi diem ghi nhan ban dau, cac khoan ng phai tra tai chinh dirge ghi nhan ban dau theo gia gee trir cac chi phi giao dich c6 lien quan tat trap den ng phai tra tai chinh do.

congcyvánchnsohfru . C8ng cv von ehU se. him là hgp cleing chimg to dirge nhimg lqi ich cOn lai ye tai san cüa Ding ty sau khi trir di toan ba nghla vv.

Bit trfr ctic cong cy tai With Cac tai san tai chinh va ng phai tra tai chinh chi dirge bit trir veri rthau va trinh bay gia trj thuan tren Bang can (lei ka toan khi va chi khi Cong ty: • CO quyen hgp phap a ba tfr gia tri da- dirge ghi nhan; va

• CO dv dinh.thanh toan tren co sO thuan hoe ghi nhan tai san va thanh toan ng phai tra ding mat dial diem.

Ban thuyeri minh nay la mai ba phan hpp thanh th phai dus Sc cling veil BS Ma àî chinh tong hap 28

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7...146E1.4

, CONG TY cd PHAN BICH IN HANG KHoNd SAN BAY TAN SO'N NHAT Dia chi: San bay quoc te Tan Son Nth, phutmg 2, qu4ii fan Binh, TP. F16 Chi Mirth BAO CAO TAI CHINH TONG HOP Cho nam tai chinh ket thnc ngay 31 [hang 12 natn,20,16,,', _ Ban thuyet minh Ban cao tai chinh tLng hop (dep. theo)

V. THONG TIN BO SUNG CHO CAC 1CHOAN MIT TRIN11 BAY TRONG BANG CAN DOI ICE TOAN TONG HcIP

1. Tien vi dc khoan twang ducrng tin SO cuiii nem SO den nam

Tien mat 12.393.188.656 8.754.651.428

Tien girl ngan hang khong ky ban 103.949.562.186 259.191.169.994

Tien dang chuyen0 1.249.926.640 1.069.634.534

Cac khoin Prong throng tin' 372.262.888.889 239.000.000.000

Ccong 489.855.566.371 508.015.455.956

The tin dung thu cüa khach hang.

Tien giri ngan hang c6 Icy han g6c kh6ng qua 03 thing.

2. Cac khotin dãu fir tai chinh Cac khoin d&u ttr tai chinh cüa C6ng ty bao gem °Ming khoan kinh doanh, (tau tu nAm gifi den ngay dao han và dAuus g6p von vac) don vj khac. Th8ng tin ve the khoan dau tv tai chinh eña C6ng

ty nhu sau:

2a. Chan khan kinh doanh

Gia gee

SO cuei Liam Cia trj hp 19 Dkr phOng

Se den nam Gia tri

Gia pec hop 19 Dkr

phting

a plain Ngan hang thirang mai Co phan D8ng aing ty Cia phan dirge Can OW ging

28.644.000.000 - (28.644.000.000) 28.851.577.500

A 28.644.000.000 - (28.644.000.000) 28.644.000.000

207.577.500

28.644.000.000 - (28.644.000.000) 28.851.577.500

Tinh hinh bien dbng di; phang gum gia chting khoan kinh doanh nhu sau: Nfim nay Nam truck

SO dAu nam Trich lp dv phbng b6 sung (*)

SO cuOi nam 28.644.000.000

Trong ram, C6ng 7 1ap chi phang 100% cho khoan dàu Pr vao Ngan hang thucmg mai CO phan

Dong A do nhan thay khong c6 kha nang thu hai duce khoan S ttr nay vi c6 phieu nay khong can giao dich ten thj tnrang.

2b. Dna itt nebn gift den ngiiy &in hgn Tien girl c6 kj, han hr tren 03 thang den 06 thing.

28.644.000.000

Born thtrycit minh niry I& mot ba phOn hop thanh và phen ducm dpc cling vei Edo ado tat chinh teng hop 29

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ONG TY Co PHAN D;CH VI) HANG KHoNG SAN BAY TAN scrN NHAT -

Dia chi: San bay qugc tg Tan Scm6t, phiftthg 2, qu'an Tan Binh, TP. H6 Chi Minh BAG CAO TAI CHiNH TONG HOP Cho nam tai chinh lc& thiic ngay 31 thang 12 nam 2016 Ban thuyet minh Bao cáo tai chinh tong hop (tip theo)

2c. Dau twgop van vao den vj khtic

Giá gOc

SO ell& nam Dty phong Gia tri hap 12 Gill gee

SO den arm Dir phang

itc vdo ang Os lien doanh, lien kb 178.277.281.987 (24.163.220.882) 290.077.281.987 (14.900.289.718)

Cong ty C6.phan thuong mai xang clan Tan Son Nhat 149.376.730.000 (9.262.931.164) 149.376.730.000

C6ng ty TNHH Pha Quac - Sasco01) 10,800.262.269 10.800.262.269

Cong ty lien doanh C6 phan Nha Viet (Viet Home GMBH) OD 14.900.289.718 (14.900.289.718) 14.900.289.718 (14.900.289.718)

Cong ty C6 phan phat trien vuan xanh(iv) 1.200.000.000 1.200.000.000

Cong ty TNHH Nova SascoM 111.800.000.000

Cong ty C6 phan du Ut thircrng mai Bau Tan Xanh@i) 2.000.000.000 2.000.000.000

Du ite Op an vtio dcrn khdc 100.041701.500 - 49.362.776.500 125.238.936.500

C6ng ty C phan dich vo hang Bong san bay Nei Bhi 8.696.000.000 8.696.000.000

Cong ty C8 phen suit an hang kh6ng san bay Nei Bài 11.810.450.000 - 49.362.776.500 11.810.450.000 -

Con ty C8 phen clich vu hang kh8ng san bay DA Wang (vii) 25.193.235.000 -

Cong ty C6 phan die Oc Thao Dien ang ty C6 phAn thuang mai Sabeco Trung tam

44.732.290.000

70.000.000

44.732.290.000

70.000.000

C6ng ty C6 phan du lich Thanh Thanh Cong Lam DOng (Try& day là C6ng ty CO phan Thenh Ngoc) 1L542.176.000 11.542.176.000

Cong ty C8 phan xay dkmg c6ng nghiep • 4.930.000.000 4.930.000.000

C6ng ty TNHH dich va hang Ma Tan Son NM 15.464.785.500 15.464.785.500

Cong ty C8 phin du ttr phat trien ha tang Phil Quoc 2.800.000.000 2.800.000.000

Ceng 278.322.983.487 (24.163.220.882) 49.362.776.500 415.316.218.487 (14.900.289.718)

Gia trj hop 12

65.603.690.000

41.198.349.000

Theo GiAy chimg nhan dang ky doanh nghiep s6 0305515395, dang k9 thay d6i lAn 10 ngay 24 thang 12 tam 2015 do Set ice hooch vã Dau ttr TP. H6 Chi Minh cap, Cong ty d tu vao Gong ty Co ph'An thuang mai xang au Tan Son NhAt 149.376.730.000 VND, Wang throng 49,79% von dieu l.

00 Theo GiAy chimg nhan clang kY kinh doanh s6 5602090027 ngay 12 thang 4 nam 2001 va,dang kY

thay d6i Ian 03 ngay 12 thang 01 nam 2004 do So. KE hoach va Dau tu tinh Kitt Giang cap, Gang

ty dau tu vao Cong ty TNI-E1 Phü QuOc - Sasco 10.800.262.269 VND, Wang throng 50% von dieu

l.

Bcin thuyit minh nay là mOt be, pkin kip thanh vaphdi duct dpc tang vol Edo cdo Lai chinh Ping Op

30

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Se

C6NG TV CO PHAN DICalitiTHANG KH6NG SAN BAY TAN SON NHAT Dia chi: San bay qu6c té Tan Son Nhat:phireng 2, quan Tan Binh, TP. H6 Chi Minh BAO CAO TA1 CHINN TONG HOP Cho nam tai chinh ket thic ngay 31 thing 12 nam 2016 Ban thuyet mink Boo cat) di chink tOng hqp (tiep theo)

TheRGiay chimg nhan dau tu ra nu& ngoai dieu chinh ngly,08 thang 6 nam 2011 do BO Ka hoach va Dau tr cap, Cong ty dau tir vao Cong ty lien doanh Co phan Nha Viet (Viet Home GMBH) 29% von dieu le.

Theo Gity chung nhan dang k9 kinh doanh va dang k9 thue so 0305515483 ngay 03 thang 7 nam 2010, Cong ty nam gia 1.200 c6 phieu tucmg throng 24% von dieu 1 dm Cong ty CO phan pilaf trien vuon xanh.

(v)

(vi)

Trong nam, HOi dang quan tri da chap thuan th6ng qua viec thoai toan tit) vOn dau tu tai C6ng ty TNHH Nova Sasco theo Nghi quy6t HOi dOng quan tri se; 38-2016/NQ-BDQT ngay 12 thing 12 nam 2016 veri gia chuyen nhuong la 201.125.000.000 VND.

Theo Giay chiing nhan dang ky doanh nghiep sO 0313546236 ngay 23 thang 11 Mm 2015 do SO Kê hoach va Dau tu TP. He Chi Minh cap, Cong ty tau to vao Cong ty CO plan dau tu thircmg mai Bau Trai Xanh 2.000.000.000 VND, tuang throng 20% von dieu 1.

Trong‘nam, HOi ang quan tri da chap thuan thong qua viec thoai toan b0 von &Ansa tai Cong ty CO phan dich vu hang khong san bay Da Nang theo Nghi quyet HOi dOng quan tri S6 09-2016/NQ-HDQT ngay 28 thang 3 nam 2016.

Giátrjhcrplj D6i \Teri cac khoan d'au tu eó gia niem yet, gia tri h9p 19 duqc >the dinh theo gia them yet tai ngay ket thoc nam tai chinh. Cong ty chua xac dinh gia tri hop 19 caa cac khoan dau tu khOng Co gia niem yet do okra c6 huong dan cp the ye viec xac dinh gia tri hap 19.

Tinh hinh hoca dang cf4a cerc ding ty lien doanh, lien ket C6ng ty CO phan thuang, mai xa'ng dAu Tan Son NW& da chinh thdc di vao hog dOng tir thang 11

nam 2016 tai San bay qu'oc te Tan Son Nhat.

ang ty CO pham dau tu thuang mai Bau Trôi Xanh,duqc thanh lap vao thed diem culoi am 2015

va hien nay van chua .phat sinh cac hog Ong dang ke.

Cac c6ng ty lien doanh, lien ket khac dang hoat dOng kinh doanh binh thuang, kh'Ong co thay dOi lem so \fed nam triroc.

Dy• phOng cho cac khocin dau tw gap von vao Tinh hinh hien d'Ong du phOng cho cac khoan

So dam nam

don vi khac dau tu gop von vao don vi khac nhu sau:

Nam nay Nam truerc

14.900.289.718

Trich lap du phOng 1)6 sung 9.262.931.164 14.900.289.718

Hoan nhap du phOng 24.163.220.882 14.900.289.718 SO cuOi nam

thin thuyet minh nay a mot bo. phOn hpp thanh và phial &pc dx cling vat Edo crio tat chinh Icing kip 31

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CONG TV Co PHAN NCH VV HANG KHoNG SAN BAY TAN sin NWT= - Da chi: San bay quoc -:te Tan San Nhat, phuang 2, quail Tan Binh, TP. H Chi Minh BA0 cA0 TAI CEINH TONG HOP Cho nam tai chinh kat thüc ngay 31 thang 12 nam 2016 Ban thuyet minh Bdo cáo tai chinh tang Inn (tip theo)

Giao dich vel cac c6ng ty lien doanh, lien kat Cac giao dich trong yeu giita C6ng ty voi cac Gong ty lien doanh, lien kat nhu sau:

Nam nay Nam trwerc

Cong ty c6 phAn thuong mai xang dill Tan Son Nhat Ban hang vã cung ccip dich vy 239.218.365 172.466.492

Chi have miry bay 109.071.000 Mua clich vy bao d 'Ming xe 8.245.595.685 2.618.629.603

Chi ha luring nhcin vien 191.032.200

C6ng ty TNEITH Phu Quac - Sasco Mua hang 1.651.780.000 1.534.692.498

Lai lien doanh dzior chia 559.305.919

Chi phi thue khu du licit 1.363.636368 1.363.636.368

Cong ty Ca phAn pith trien won xanh Ban hang Ma, dich vy 73.570.866 256.406.148

Thug mat bang 132.300.000

Thue cay canh trang Sri 856.232.816 1.365.956.481

Mua hang h6a 18.547.718.646 18.755.010.496

118 tra ban hang 25.000.000 172.367.064

Tra hang 11.721.000

cd tett nhan du-gc 264.000.000 312.000.000

Cong ty lien doanh C6 phAn Nha Viet Cung cap hang Ma va dich vy 11.026600

Mua hang viz dich vy 1.124.780.900

Cac khoan chi hi) ye' thue mat bang 9.093.123.821

Thu chi ha khcic 240.761.592 237.049.071

Cong ty C phan dku tu thuang mai BAu Trei Xanh Ban hang Ma 431.592.426

Mua hang h6a 2.803.129.851 145.638180

3. Phil thu ngin hart ella Ichfich hang SO cuai nam SO da'u nam

PIO thu the ben lien quan 9.278.235.163 64.142.771.832

Tong C6ng ty cang hang khong Viet Nam 2.616.968.000 3.526.280.500

Cong ty Co phan van tai hang khong Mien Nam 831.074.278 49.450.000

Con ty C6 phAn phuc vu mat dal Sai Gan 843.489.100 201.745.900

Cong ty ce) phAn phip vu mat dAt Ha Nal 37.860.000 128.235.200

Cong ty TNHH Nova Sasco - phai thu tien den bit dv an 55.380.000.000

Cong ty Ca phAn thucrng mai xang du Tan Son NhAt 85.121.000 7.760.000

C6ng ty Lien doanh C6 phAn Nha Via 4.388.971.116 4.463.440.232

Cong ty CO phAn dAu tu throng mai BAu troi Xanh 474.751.669

Ban thiryit mink nay la m•M 60 pkin Imp thanh va phai dupc (km ming vdi ado So au chink tdng hqp 32

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CoNG TV to 'PHAN DICH vy HANG KHoNG SAN BAY TAN -SON NHAT Dia chi: San bay-quOc th Tan Son Nhat, phtrang 2, quan Tan Binh, TP. H6 Chi"Minh BAO CAO TA1CHINH TONG HOP Cho nam tai chinh ket thfic ngay 31 thdng 12 nam 2016, , Ban thuyet minh Bao cao tài chinh tLng hqp (tip theo)

SO cutil nam Sto d'Au nam

ang ty TNHE Xuat Nhap IchAu Lien Thai Binh Duong 385.860.000

Phdi thu cáo khdch hang khdc 90.616.016.326 80.240.499.076 Tong Gong ty hang Ichong Viet Nam - Trung tam khai thac Tan San NhAt (TOC) 18.749.047.206 17.312.236.343

Cong ty Ca phAn thucmg mai hang khong Mien Nam 14.533.667.100 14.485.336.700

C6ng ty c6 phAn san xuAt vá thuang mai nhga Hem Phat 7.362.413.400 12.364.318.400

Cac khach hang khac 49.970.888.620 36.078.607.633

C§ng 99.894.251.489 144.383.270.908

1) 4. Tra trtrat cho ngutri ban ngin h3n

SO cudi Warn st• dAu•nam

Trd :mac cho Mn lien quan 49.660.408 Tang C8ng ty cang hang khong Viet Nam 49.660.408

Trci trut cho ccic ngtred Mn khdc 15.362.953.090 10.447170.797

COng ty a phan thucrng mai bia Sai Gem Trung Tam 4.420.531.500 3.594.228.000

Cobus Industries GmbH 2.852.938.199

Ban den ba giai tem huyen Phu Ott& 5.742.808.362 1.448.232.958

Cac nha cung cAp khac 2.346.675.029 5.404.709.839

ging 15.412.613.498 10.447.170.797

5. Phãi thu khfic

5a. Phdi thu nglin hon khcic SO cuSi nam SO dAu nam

Gia tri Dg pining Gia tn Dy phong

i.)c)

N 10

A :11y,

Phal thu cdc Mn lien quan T6ng Cong ty cang hang khong Viet Nam - Phai thu ye CO phAn h6a Ceing ty lien doanh Ca phAn Nha Viet - chi hO tien thue mat bang va cac khoan khac Gong ty a phAn thuong mai xang dau Tan Son Nhat Cong ty CO phAn vain tai hang Kh6ng Mien Nam —Phai thu tien chi hO thue mat bang, thanh IY tai san Phdi thu ode to chat vti cá nhan khdc C6ng ty TINIHH DAu tu BAt deng san Van An — phai thu ti8n chuyen nhuong van trong Cong ty TNHH Nova Sasco

53.880.229.214

43.230431.455

10.649.797.759

175.985.166.054

149.125.000.000

43.230.431.455 46.234.878.978

- 2.442.367.047

43.230.431.455 43.765.684.331

26.827.600

- 18.631.755.873

43.765.684.331

43.765.684.331

Ban thuynt mink nay ea mat ba phan hop thank va phdi dupc doc cling vdi Edo cdo tai chinh tong hop 33

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SO en& atm

Gia tri Dv phong

SO dAu nim Giátrj Dy• pining

_ ONG TY co' PHAN DICH VI) HANG KHONG SAN-13A1TAN SON NHAT Dia-chi: San bay qu6c te Tan San Nhat, phutmg 2, quan Tan Binh&P:He• Chi Minh BAO CAO TAI CHM TONG HOP Cho nom tai chinh ket thnc ngay 31 thang 12 nam 2016 Ban thuyet minh Bao cao tài chinh tong hcrp (dela theo)

SA cuAi dam Gia tn thy pitting

SA dAu nam Giátij Dly phong

1

C6 tire va Igi nhuan dirge chia

Tam ang Lai dçr thu cüa cac ngan hang

KY quy 1-Ong Cong ty hang khOng Viet Nam - Trung tam khai thac yan San Nhat (TOC) - chi h0 tien thue dAt Cong ty TNHH mOt thanh vien xay dung va kinh doanh nha Phil Nhuan - thu hoi von va lai ban nen nha COng ty c6 phan suat an hang khOng NOi Bai - tra tithe tien mua co phAn Cac khoan phai thu ngan han khac COng

1.185.564.000

527.028.342

497.473.191

3.999.411.183

3 .346.656.148

3.445.837.572

265.800.000

9.555.422.539 - 7.024.679.124

1.733.428.375 - 2.430.156.375

4.000.220.000

3.598.818.043 - 3.881.427.035

229.865.395.268 43.230.431.455 64.866.634.851 43.765.684.331

56. Phai thu dai hgn khtic

Phil thu ale hen lien quan 2 Can khoan chi h6 cho Clang ty lien doanh Nha Viet (Viet Home GMBH) 2

Phai thu cáo 16' char va ca nh'an !Mac Kji quy

twerc phi lam thil tue cap play chlrng nhan quyen sir dung dat ling tin cho Trimg tam phat trien quy dat huyen Phu Qu6c de bOi thuang, h0 trg va giai pi-tong mat bang tai Idiu du lich sinh thai Bac VOng Bau tai Ap 04, :Ca OM Can, huyen Phá Quoc , tinh Kien Giang 'ling tie!) den bit giai t6a an khach san Sasco - Nha Trang COng ty TNHH mOt thanh vien Nha Phü Nhuan - von gop hgp tac kinh doanho)

21.632.870.959 221.632.870.959 227.515.942.512 227.515.942.512

16.978.636.950 - 10.948.000.000

21.632.870.959 221.632.870.959 227.515.942.512 227.515.942.512

252.588.230.217 - 205.611.410.929

22.326.934.605 - 22.694.074.605

13.000.000.000 - 13.000.000.000

162.389.278.838 - 122.408.685.500

7.611.659.824

6.440.410.824

Ban ESA mink nay la mOt 60 phcin hop thanh vàphái cluor cloc clingy?"' Boo cap tat chinh tdng hop 34

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Tren 03 neim 30.040.240.000 30. 040.240.000 Tren 03 nom

38.495.940.79134.

8.117.432.501 4

338.268.290

651.552.726 Tircht61,06 thing den tren

.584.902.726 03 nom Tie 06 thang ctjn tren 03

26.410.000 min:

Ti: dual 96 thc'zng den tren 03 ntim Ti: 06 thang den tren 03 nam

Gia tri có the thu hoi

Thbi gian qua Ilan

Gia fri có Gin gOc the thu hat

275.745.067.075 1.165.470.743

275.745.067.075

4. ...x•

1.165.47044

4.463.440.232 1.165.47 271.281.626.843

43

CONG TY Co PHAN DICH VI) HANG KHONG;SAN BAY TAN SON NHitT Dia chi: San bay quoc te Tan San Nhet, phutmg 2, quan TariBinh, TP. H6 CM Minh BAG CAO TAI CH1NH TONG HOP Cho nam tai chinh ket thtic ngay 31 thang 12 nani 2016!:77::, Ban thuyet minh Rao cat) tai chtnh t6ng hop (fief) theo)

SO cuOi nam Giátrj Dv phong

SO du nfim Gia tn Dv phi:mg

Cling ty xuat nhap khau va hqp tac dau tu giao thong van tai (Tracimexco) - v8n gOphcrptácdauttrxây dung Cac khoan phai thu dai han khac ging

30.040.240.000 - 30.040.240.000

241.480.000 80.000.000

474.221.101.176 221.632.870.959 433.127.353.441 227.515.942.512

(*) Trong nam, COng ty dä ghi tang gia tri khoan gop v6n h9p tac kinh doanh vol C6ng ty MIR mOt thanh vien Nha Phu Nhuan 5.599.856.950 VND dva ten ki6n nghi ala Kiem toan Nha ntret (t6 kiem toan tai thoi diem C8ng ty chuyen sang Gong ty C6 phAn dich vu hang lthOng san bay Tan Son Nhat) theo Bac) cao kiem toan ala Kraal toan nha nuac thang 01 narn 2016. Theo do, C6ng ty

ghi nhan tang gia tn cac tai san danh gia lai Theo Chung thu them dinh gia S6 Vc 16/06/228/BDS ngay 01 thing 6 nam 2016 ye them dinh gia Quyen sir dung del dm Gong ty Co phAn ThOng tin va Them dinh gia Mien Nam. Gia tri tang them nay da dirge BO Giao thong van tai chip thuan theo Quyet dinh s6 3379/QD-BGTVT ngay.27 thing 10 nam 2016 ye viec xac dinh lai gia tri phAn \Yen Nha nuot tai thOi diem Gong ty chuyen sang C8ng ty c8 phan (ngay 31 thang 12 nam 2014).

6. Ng xau

Thal gian qua han

Ti: tren 01 nam den 03 nam Tren 03 tzar?

Clic ben lien quan Ceng ty lien doanh NM Viet (Viet Home GMBH)

Phai thu tien ban hang

Chi ha • Ccic tot chirc viz al nhiln khcic

St; cuOi nam

Gia g6c

269.252.273.531

269.252.273.531 Ti: duo' ,06 thong den tren

4.388.971.116 - 03 nom

264.863.302.415 - Tren 03 ncim

307.748.214.322 34 .651.552.726

SO (eau nam

41.075.767334 37.234.082.942

10.608.838.412 7.079.012.310

426.688.922 114.830.632

30.040.240.000

30.040.240.000 316.820.834.409 38.399.553.685

Phcii thu lien ban hang

Tro tricorn cho ngtrol ban

Phcii thu dai hgn khcic ging

35 Ban thuyii mink nay la nrijt 60 phin hqp thanh va phial ehrqc dqc clergy& Bdo ale a; chinh king hcp

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961.284.528 1.893.087.990 3.217.298.914 6.071.671.432

521.513.726 286.787.493

2.455.732.077 3.264.033.296

Chi phi bao him Cong cu, dung cti Cac chi phi tra fru& ngan han khac COng

36 Ban Sy& mink nay la mit ba phOn kip thank va ph& owe. dpc cling vet Bdo cáo fat chinh king hop

_

C6NG TV CO PHAN NCH VI) HANG I-046NG SAN BAY TAN sin NHAT Dia chi: San bay qu6c t Tan Son Nhat, phng 2, quail Tan Binh, TP. HO Chi Minh BAO CAO TAI CHINN TONG HQP Cho nam tai chinh kat thdc ngay 31 thang-12:ham 2016 Ban thuyet minh Báo cdo tai chinh bang hop (tiep theo)

Tinh hinh biEn (Nang du phang

S6 dAu nam (I-loan nhap)/trich lap du ph6ng S6' cal nam

ng phai thu kh6 del nhtr sau: Nam nay Nam trut

278.421.280.724 (5.324.619.128) 278.421.280.724

273.096.661.596 278.421.280.724

7. Hang ton kho So cai Liam SO dAu nAm

Giá gc thy phong Gia g6c thy pining

Nguyen lieu, vat lieu 5.102.835.181 3.703.459.183

Cong cv, ching ca 1.245.678.821 990.939.066

Thanh phAm 397.391.664 Hang h6a 286.820.288.811 - 248.681.778.001

Hang girl di ban 43.453.970 32.603.828

COng 293.609.648.447 - 253.408.780.078

8. Chi phi tra not 8a. Chi phi Ira Throe nglin hart

SO cuOi dam SO dAu dam

8b. Chi phi trd fru& ddi hgn

9. TIM san c6

Nguyen gia

djnh him hinh Nhit cat, vet

kien trilc may mac va

thiet bi Pturung tin yin tai, truyen din

Thief hi, dung Cu quail 19

Thi san c6 dinh khan Cang

S6 dAu nam 111.672.043.038 28.687.706.710 277.287.705.650 6.234.465.092 48.325.568.934 472.207.489.424

Mua trong nam 60.158.182 846.733.972 29.865.002.759 246.210.909 - 31.018.105.822

Du ttr XDCB holm thanh 16.664.358.876 785.214.470 101.990.113 17.551.563.459

Dieu chinh tang theo Bien ban dinh giá tli san (*) 9.934.834.664 1.597.305 9.936.431.969

Thanh 19, nhtrong bàn (361.993.923) (443.048.236) (19.012.039.857) (345.870.806) (2.110.540.350) (22.273.493.172)

Giam do phd cley tai sin his h6ng (563.032.030) (8.005.201.649) (8.568.233.679)

SO cad nam 137.406.368.807 29.876.606.916 288.140.668.552 6.236.795.308 38.211.424.240 499.871.863.823

(9Alt

SO nam

Tian thue dAt, nha kho, nha xuong tra fru& C6ng cu, dung cu Chi phi aim chtia lon Lgi thE kinh doanh Cac chi phi tra try& dai han khac • ging

10.188.622.012 8.574.971.138 1.626.292.767

12.916.853.904 1.158.289.588

34.465.029.409

SO dAu nam

6.166.796.667 2.041.275.514

25.833.707.808 1.614.614.118

35.656.394.107

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C6NG TV CO P1-IAN NCH VLTHANG KH6NG SAN BAY TAN SON NHAT Dia chi: San bay qu6c te Tan Son Nhet;phuang 2, quan Tan Binh, TP. He CM Minh BAO CAO TAI CHINH TONG HQ/Pt. Cho nam tai chinh ket than ngay 31 thang 12 narn 2016 . Ban thuytt mink Bao cao tai chinh tOng hop (tieS theo)

Nha cira, 4t kien trim

May mac va thiet bi

Phtrang tien van tai, truyin din

Thiat bi, dung Cu quan 19

Tel san CO dinh khac Cgng

Thong do: DA !Mau hao het nhimg yin con sir dung 1.331.871.000 16.532.805.579 92.022.872.774 3.086.889.120 27.505.572.811 140.480.011.284 Choi thanh

Gia tri hao man SO du nam 37.352.566.722 20.811.417.999 183.237.197.859 3.854.495.912 39.958.157.040 285.213.835.532 Khdu hao trong nam 8.883.831.602 2.489.222.788 28.831.885.666 649.550.964 2.840.181.890 43.694.672.910 Thanh 19, nhugng ban (192.136.163) (405.961.664) (18.781.948.711) (303.374.327) (1.999.181.663) (21.682.602.528) Dieu chinh giam theo Bien ban dinh già tai sari (.1 than do pha do tai san hit hong

(1.051.343.459)

(102.772.274)

(36.528.813)

(7.880.586.271)

(1.087.872.272)

(7.983.358.545)

So en& nam 44.890.146.428 22.894.679.123 193.287.134.814 4.200.672.549 32.882.042.183 298.154.675.097

Cie tri con 4i s6 eau nam 74.319.476.316 7.876.288.711 94.050.507.791 2.379.969.180 8.367.411.894 186.993.653.892

SO cuai nam 92.516.222.379 6.981.927.793 94.853.533.738 2.036.122.759 5.329.382.057 201.717.188.726

Trong dd: Tarn thiri chin sO dung Dang chic thanh 19

(*) Trong ndm, Cong ty ghi tang gia tri sfr dung dm mOt s6 tai san c6 dinh da het khAu hao nhtrng yen con sir dung tai ngay 31 thang 12 nam 2013 cho hoat dOng san xuat kinh doanh chin &roc danh gia Jai khi xac dinh gia trj doanh nghiep c6 phen h6a theo Chung the them dinh gia S6 Vc16/08/356.1/BDS ngly 01 thang 8 Mm 2016 ye them dinh gia cOng trinh xay dtmg coo. C6ng ty CO phen Thong tin ya Them dinh gia Mien Nam (thay the cho chting thu them dinh gia SO

• Vc16/03/63/BDS ngay 11 thug 3 Mm 2016) dtra tren kien nghi cüa doan Thanh tra Chinh pha. Gia tri tai san tang them nay da dirge BO Giao thong vdn tai chap thudn ,theo, Quyet dinh s6 3379/qD-BGTVT ngay 27 thang 10 nam 2016 ye yiec xac dinh lai gia trj phan yon Nha ntr&c tai thoi diem chuyen sang Cong ty co phen (ngay 31 thang 12 Mm 2014).

10. 'Ili sin CO (firth thue tii chinh

Phtrcrng tin van tii, truyen dan

Nguyen giá SO dau nam Thue tai chinh trong narn SO cai dam

4.065.636.360

4.065.636.360

GM tri hao run SO dau Mm KhAu hao trong natn SO cu6i nam

GM tri con Ii S6 deu ndm

s6cui nam

4.065.636.360

4.065.636.360

Ban thuyit minh nay a m'Ot BO pt. h4n hpp thanh v phai durc dpc ding vat Boo cdo tin chinh Icing bpi, 37

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CoNG TV CO maTaitH *HANG KHONG SAN BAY TAN Sin NHAT=2-: Dia chi: San bay quac_t&Ta'n San Nhat, phut:mg 2, quan Tan Binh, TP. Ha Chi Minh - BAO CAO TAI CHINWTONG HOP Cho nam tai chin!, k6t—th-a-c ngay 31 thang 12 nam 2016 Ban thuyet minh Bao cao tai chiral tang hqp (tip theo)

Theo hyp dOng cho thue tai chinh se 02.0816/1-1DCTTC-Sasco ngay 20 thing 10 nam 2016, Cong ty duct quyen mua tai sari khi ket thuc thol han thue.

11. TM san cc; dinh ve hinh

Quyen sir dung dfit

Nhan hien hang h6a

Chuang trinh pha'n mem may tinh COng

Nguyen gin' SO dau nam 40.712.948.761 100.555.555 1.730.794.483 42.544.298.799

Moo trong nam 320.321.000 320.321.000

Chuyen sang chi phi tra truerc dai han (9.768.210.000) (9.768.210.000)

Si; mild nam 30.944.738.761 100.555.555 2.051.115.483 33.096.409.799

Trong de: • Da khau hao het nhtmg van

con sir dung. - 100.555.555 1.730.794.483 1.831.350.038

Gia tri hao mon SO dAu nam 4.986.169.926 100.555.555 1.725.556.380 6.812.281.861

Khan hao trong nam 797.336.940 - 61.218.293 858.555.233

Chuyen sang chi phi tra tnrerc dai hn (538.960.932) (538.960.932)

SO cuOi nam 5.244.545.934 100.555.555 1.786.774.673 7.131.876.162

Gil tri con lai So dAu nam 35.726.778.835 5.238.103 35.732.016.938

SO cuOi nam 25.700.192.827 - 264.340.810 25.964.533.637

Trong do: Tam thoi chua sir dung Bang cha thanh 12 .5N

12. Bat dOng sin tau tn. Bib dOng san dim (it nam gift- cher tang girl

Gia tri hao mln di trich theo

Quyet dinh sO Nguyen gia 15/2006/QD-BTC

Ton that do suy giam gia

tri. Gia tri con 10

SO du nam 37.252.913.794 5.009.164.739 32.243.749.055

Se cutii nam 37.252.913.794 5.009.164.739 32.243.749.055

Theo qui dinh tai Chuan nitro ke toan Viet Nam sO 05 "Bit d6ng san S tu", gia tri h9p 12 dm bAt &ling san dau tu tai ngay ket thlic nam tai chinh can phai duce trinh bay. Tuy nhien, C6ng ty hien ehua xac clinh dirge gia tri h9p 12 dm cac bat &Ong san dau tu do chin c6 dieu kin d8 thuc hien.

Bantkodtminhn2946mibeiphOnhypththlizvelphaiduvcdocciingvOlBdocciotaichinhteinghqp 38

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rc`zzsarr.-enr • • - . i 4 4-e .

Mua sim tai san c6 einh 755.820.000 755.820.000

Xay chmg co ban dir dang 34.947.269.133 27.710.199.305 (17.551.563.459) (8.233.861.775) 36.872.043.204 Dv dn trang re* Sudi Nhung (Binh

Phut) 23.878.121.666 1.216.172.052 - 25.094.293.718

Die an khu 4u lich sinh that Bac Viing Bdu - Phu Quilt 2.460.621.313 19.251364 2.479.876.677

Ccic Or an khdc 8.608.526.154 26.474.771.889 (17.551.563.459) (8.233.861.775) 9.297.872.809

ging 34.947.269.133 28.466.019.305 (17.551.563.459) (8.233.861.775) 37.627.863.204

Danh mvc bAt dOng san dAu tu Ni ngay ket tithe nam tai chinh nhtr sau: Nguyen gia Han mon lily Ice Gia Hi con Ni

Khu dAt 10.316 m2 Ni Xuan Thai San - Hoc M6n Khu dAt s6 9,10,11 thuec Khu d'At 2.200 m2 va 1.000m2 tai Clueng Himg Vuong, thi trait Ducrng DOng, huyen Phu Qu6c, tinh Kien Giang

Kim dAt s6 5 thuOc khu dAt 1.475,8 m2 Ni duerng Hung Vacmg, thi tran ,Ducmg acing, huyen Phu Qu8c, tinh Kith Giang Khu dAt s6 5 thu'Oc khu dAt 2.200 m2 ti throng Hung Vuung, thi tran Ducrng Dong, huyen Qu6c, tinh Kien Giang Khu dAt 9.973 m2 tai Ap Rach Chit°, xi Ham Ninh, huyen Phu Quoc, tinh Kien Giang Khu dAt sO 13 thuOc khu elk 4.758 m2 tai dutrng Nguygn Chi Thanh, thj trAn Ducrng Deing, huyen Qu6c, tinh Kien Giang C6ng

13. Chi phi lay dtyng co. ban d& dang

S6 au narn

5.132.260.000 801.122.625 4.331.137.375

6.222.717.346 1.256.109.502 4.966.607.844

3.472.623.126 660.530.562 2.812.092.564

8.216.358.700 683.547.876 7.532.810.824

5.458.267.422 396.881.118 5.061.386.304

8.750.687.200 1.210.973.056 7.539.714.144

37.252.913.794 5.009.164.739 32.243.749.055

Ket chuyen 4(

Chi phi Oat fat chuyen vAo sang chi phi Ulf

sinh trong TSCEI trong trut chtr pilau nAm narn b6 SO cutii nAm

CONG TY CeiPHAN DICH VI) HANG KHaNG SAN BAY TAN saN7NNAT Dia chi: San bayiquec ta Tan San Nhet, phatmg 2, quan Tan Binh, TP. He Chi MifrJrT BAO CAO TAIICHINH TONG HOP Cho ram tai chhih ket [Mk ngay 31 thang 12 narn 2216 Ban thuyet minh Bao cao tai chinh tang hop (tieli theol

son thuyet mirth nay a mPt bophdn hpp thanh viz phcit duct dpc cling v61 Bao cdo tat chink tong hop 39

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-CoNGITY Co PHAN BICH Al HANG KWONG SAN BAY-TAN sin NHAT Dia-chi: San bay quec te Tan Son Nhdt, phubng 2, quail Tan Binh, TP. 116 Chi Minh BAO CAO TAI CHINH TONG HOP Chrnam tai chinh kétthUc riga), 31 ilia/1g 12 Min 2016 Ban thuyet minh Bao ea° tai chinh tang hap (tip theo)

14. MI san thu e thu nh.4p hofin lai Tài san Mai thu nh(ip !loan lai JO ghi nhOn Tai san thuS thu nhap hoan lai lien quan den cac khoan chenh lech tam thin dtrqc kh'Au tit. Chi tiSt phat sinh trong nam nhu sau:

SO au nam

Ghi nh4n vao ket qua kinh doanh

trong nam BO cuoi nam

Cac chi phi phai tra 4.875.383.866 4.875.383.866

Khau hao Mt deng san S tu Mtn gia chb tang gia 904.061.623 904.061.623

Dv phang dau tu giam gia chUng Ithoan ngan han 5.728.800.000 5.728.800.000

COng 904.061.623 10.604.183.866 11.508.245.489

Thud auk thu S thu nhap doanh nghiep sir dung d 20%.

15. Phai tra nguati ban nix' halt

xac dinh gia tri tai san thus thu nhap hoan lai la

SO culii tam SO dau nam

Phcii Ira ctic ben lien quan 24.073.865.073 21.628.951.245 Tong Clang ty Fang hang khong Viet Nam - phai tra flan cung cap hang h6a dich Nip 19.968.107.154 17.309.735.568

C6ng ty CA phAn pinic vii mat dal Sai Gem - phai tra tin cung cAp dich vu 56.137.939

C6ng ty C6 phan thucmg mai xang dAu Tan San Nhat - cung cap dich vv 1.427.635.656 1.215.362.871

Cong ty a phan ph& trial vuern xanh - cung cAp dich vu 1.624.800.917 1.906.790.918

Cong ty Lien doanh CA phAn Nha Via - mua hang va dich IT ang ty CA phan du ttr throng mai Batt Trei

972.955.510 995.285.769

Xanh 80.365.836 145.638.180

Phcii Ira cdc nha cung cap khcic 291.391.581.412 280.180.911.717

IPP Group (S) Pte.,Ltd 250.628.324.561 247.148.522.776

Cac nha cung cAp Ichac 40.763.256.851 33.032.388.941

ging 315.465.446.485 301.809.862.962

C6ng ty kh6ng c6 nq phai tra nguei ban qua han chua thanh toan.

16. Nguti mua tra tin tritely ngin han KhOng co so du tra truec cüa cac ben lien quan. Cac khoan tra truck chO yeu la dm cac khach hang tai chi nhanh Blue Lagoon.

Banthuyet mini; nay la mit bOphqn hpp than!, va phdi duve dac ding wit Beta cdo tat chin!, king kip 40

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. . all,s,,%ie - tit" It • • • ,,,, •,,-----i: -4'1 • - _...... • ..,

-- ---.1 > 17.4;* .-:.: -/'..:4, -:-..,.a.---4- 1-i —,-----,,,A-2,-,— .. , . . . ................ ., . .

_ -CaNG TV Co PHAN D;CH VU HANG KHONG SAN BAY TAN 5074 NHA-T „

Da chi: San bay quac te Tan Son Nhit, phu?mg 2, quart Tan BInh TP. HO Chi Minh BAO CAO TAICHBCH TONG HOP

- Cho nAm tai chInh ket thüc ngay 31 thang 12 nark2016 Ban thuyet minh Tido cdo thi chfnh tfing hap (tiep theo)

17. Thud vã cac khan phai nep Nha flute S6 dAu nAm Sã Oat sinh trong Dam cuoi nAm

Thud GTGT hang ban nei dia Thue GTGT hang nhap khan Thud nhap khau Thue thu nhap doanh nghiep Thue thu nhap cá align Tien thud dat Cdc loai thue khdc ging

Phai rrOp Phai thu S6 phai nOp SO dA thtrc nOp Pilaf n§p Phil thu

7.034.154.080 4.064.918.313 (10.806.243.325) 292.829.068

5.286.428.412 (5.286.428.412)

2.519.343.220 (2.519.343.220)

44.868.700.099 59.031.513.253 (99.855.423.132) 4.044.790.220

1.480.050 3.681.010.341 9.164.667.049 (6.703.169.590) 1.862.683 1.219.895.515 10.727.817.320 (10.727.817.320)

5.358.536 232.196.570 (233.570.364) 3.984.742 51.909.692.765 3.681.010.341 91.026.884.137 (136.131.995.363) 4.343.466.713 1.219.895.515

Thud gik 14 gia tang Cang ty nOp thue gia tri gia tang theo plurcrng phap }Mau trü. Thue suet thue gia sau: - Kinh doanh hang mien thue, san phAm trong trct, then nuoi: - Djch vµ 4n tai hanh khach quec te va xuAt kheu tai ch6: - Kinh doanh hang h6a, dich vu khac:

Thud xuat, nit& khan C8ng ty ke khai va nOp theo th6ng bao cila Hai quan.

trj gia tang nhir

Khong chiu thue 0%

05% - 10%

Thud thu nhp doanh nghiep ang ty phai nOp thue thu nhap doanh nghiep cho ode khoan thu nhap tinh thue yeti thue suAt 20%.

vtri Chi nhanh C6ng ty CO phAn dich vu hang khan san bay Tan Son NhAt tai Long An, the? •Giay chUng nhan dau tu so 50221000455 ngay 15 thang 9 nam 2014 do Ban quan ber Khu kinh te tinh Long An cap, Gong ty nOp thue thu nhap doanh nghiep cho thu nhap tir haat dOng chiet rot, dang chai welt mam (quy mo 300.000 lit/nem) yeti thue suAt 20%, duqc mien thue trong 92 nem ké tir khi c6 thu nhap chiu thue tir dv an va giam 50% só thue phai nOp trong 04 nam 'Up theo. Thai gian mien thue, giam thue dirge tinh lien we th narn dãu tien doanh pghiep c6 thu nhap chit' thue tir dv an dAu hr; trutmg hqp doanh nghiep khong c6 thu nhap chiu thue trong ba nam dAu ke !lam dau hen c6 doanh thu tir chr an dAu tu thi thtri gian mien thue, giam thue &rot tinh duqc tir nam thir to.

Thu nhap tir cac hoat dOng khac phai nOp thue thu nhap doanh nghiep veri thue suAt 20% (Nam truerc thue suet la 22%).

Ban I mirth nay a mot 60 phan hcril thank va phoi &rot elpc cling vat Boo nein IA chink long hop 41

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CONG TV Co PHAN BICH VV HANdidloNG SAN BAY TAN sin WI Dia chi: San bay quee te Tan San Nhat, phu?mg quan Tan Binh, TP. Ha Chi Minh BAO CAO TA! CHINN TONG HOP Cho nam tai chinh ket thac ngay 31 thang 12 nam 2016 Ban thuyet minh Ban cao tai chinh t6ng hqp theo)

Thue thu nhap doanh nghi'ep phai nOp trong nam dirge dir tinh nhu sau: Nam nay Mm Were

Tang len nhuan k toan triroc thus 282.539.256.362 84.372.241.888

Cac khoan diau chinh tang, giam lqi nhuan Ica Wan de' >the dinh lqi nhuan chiu thue thu nhap doanh nghiep: - Cac khoan diau chinh tang 63.170.629.135 286.478.421.429

- Cac khoan diau chinh &am (7.938.403.645) (755.674.362)

Thu nhap chin thud 337.771.481.852 370.094.988.955

Thu nhap dirge mien thud (42.613.915.586) (40.744.473.693)

Thu nhap tinh thue 295.157.566.266 329.350.515.262

Thud suat thue thu nhap doanh nghiep 20% 22%

Thug thu nhOp doanh nghiep ph& nOp theo thui suth pith thong 59.031.513.253 72.457.113.358

Dthu chinh thug thu nhOp doanh nghiep phai nOp ctia clic nat.?: &trot 5.786.041

Thud thu nhAp doanh nghiAp phai nAp 59.031.513.253 72.462.899.399

Vie xac dinh thu e thu nhap doanh nghiep phai nOp caa Cling ty dirge can dr vao cac quy dinh hien hanh ve thue. Tuy nhien, nhang quy dinh nay thay doi theo timg thed kY va cac quy dinh ye thue dOi voi nhieu loai giao dich khac nhau co the dirge giai thich theo nhieu each khae nhau. Do vay so thue dirge trinh bay tr'en Bao cao tai chinh tong hqp có the se thay d8i MU co quail thus kiem tra.

Tan thug di Cong ty phai nOp tian thue dal dai yeti din tich 22,473.60 m2 dat dang sü dung tai s6 45 throng Truong Son, phuerng 2, quan Tan Binh, TP. H6 Chi Minh yeti mire 411.840 VND/m2.

CdclogithuIkhdc Cong ty ké khai va nOp theo quy dinh.

18. Phil tra ngirei lao dAng Quy lirong dirge trich lap theo Nghi guy& cüa HØ1 Ong quail trj s6 06/2015/NQ-HDQT ngay 30 thang 12 nam 2015 voi ty le 27,5% lei nhuan gOp ye ban hang va cung cap dich vp tinrc hien. L(71

nhuan gOp va ban hang va cung cap dich vi thuc hien bang doanh thu thuan ban hang và cung cap dich vu trir gia von hang mua - gia thanh dich sari xuat (khOng bao gOm lircmg va chi phi khau hao)..

Sa dir cutii ky là qu9 tien lucrng eon phai tra ngiroi

19. Chi phi phai tra ngin ham

lao dOng.

Se cued nam • z S6 dau nAm

Tian thue dat tai duemg Hang Har) 24.376.919.332

Chi phi lai vay phai tri 23.590.470 42.123.860

Chi phi gia von tien pilling khach sari, phi dat 240.417.518 ph6ng 175.798.222

CAng 24.640.927.320 217.922.082

Ban Miry& minh nay la mar ba phan Imp thanh va phai duvc elpt cling vai Edo cáo tai chinh tong hpp 42

140

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CONG TY Co PHAN DTCH VI) HANG KHoNG SAN BAY TAN SON NHAT Dia chi: San bay quac te Tan Son NhAt, phuOmg 2, quan Tan Binh, TP. HO Chi Minh BAO CAO TAI CHINH TONG HOP Cho nam tai chinh ket thitc ngay 31 thang 12 nam 7016 . Ban thuyet minh Rao dm tai chinh tang hcrp (fib theo)

Trong nam 2016, C6ng ty da thodi toan 60 vein dAu tu tai Cong ty TNEDI Nova Sasco theo Nghi quyet HOi Mpg quail tri so 38-2016/NQ-HDQT ngay 12 thang 12 am 2016. Do do, Cling ty dä tam trich tnrac tien thue tat phai nCp tai throng Hong Ha tit Mm 2007 den nam 2016 a thvc hien nghia IT cüa ang ty doi vgi din tich dat dä sir dung.

20. Doanh thu chtra that hi?n ngan han Tien tra tnrot ve cho thue. Kh6ng co doanh thu chua this° hie'n lien quan den cac ben lien quan.

21. Phai tra khac 21a. Ph& tra ngan hgn khtic

SO cuOi nam SO du narn

Phrii tra ccic ben lien quan 53.308.050.874

Tong Cong ty cang hang khong Mien Nam 53.308.050.874

- Phcii Ira ve CO phan hew 2.945.696.787

- Chenh tech clanh gia tai scin phai n;Op 21 .617.798.410

- Lqi nhuan, co tete phai tra 28.744.555.677

Ph& tra Sc don vi ya cei nhan flick 11.839.818.354 9.524.535.782

Kinh phi cong doan 449.795.937 312.876.493

Nhan ky guy' ngan han 1.210.542.132 1.134.983.831

C6 tut phai tra 236.805.200

Cac khoan phai tra ngan han khac 9.942.675.085 8.076.675.458

gng 11.839.818.354 62.832.586.656

21b. Phai tra dal hgn khac Cac khoan kY quy dai han cho cac t6 chirc khac.

21c. Na• qua hgn chtra thanh than Cong ty khong co ng phai tra khac qua han chua thanh toan.

22. Vay va my thue tài chinh 22a. Vay ya tqrthuê tai chinh ngin hgn

SO cu6i nam

'4 I

SO dAu nam

Vay ngan han ngan hang Nein hang TMCP ceng thtrong Viet Nam - TP.

r. I

HO Chi Minh Chi nhcinh 7 55.863.165.302

Nem hang TMCP Qudn Dal — Chi nhanh Sá giao clich 2 53.088.804.318

Nwin hang T1VHH m6t thanh vier; ANZ (Viet Nam) 35.589.860.493

Ngcin hang TMCP ngoai throng Viet Nam - Chi nhanh TP. Ha Chi Mini?) 59.079.991.285 26.063.290.061

Ngoin hang thtrang mai ca phan Hang Hai Viet Nam — Chi nhcinh TP. Ha Chi Minh" 59.645.766.355 Ng thue tai chinh den han tra (xem thuyet minh s6 22b) 649.200.000

Cong 119.374.957.640 170.605.120.174

COng ty c6 kha nang tra dug° cac khoan vay va ng thue tai chinh ngan han.

Ban thiryOt minh nay la met ba phOn hop thanh va phoi °Iwo dac cling yeti Sao cdo tat chintz long hop 43

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170.605.120.174 542.795.141.228

(595.091.146.266) 649.200.000 416.642.504

118.922.825.581 571.428.072.210

(519.745.777.617)

119.374.957.640 170.605.120.174

C6NG TV C5 PHAN DICH VI) HANG KHoNG SAN BAY TAN SON NHAT-7 Dia chi: San bay qu6c t6 Tan an Nhat, phutmg 2, quan Tan Binh, TP. ITO Chi Minh BAo cAo TA1CHNH TONG HOP Cho nam tai chinh k6t thdc ngay 31 thang 12 nam 2016 Ban [Mutt mirth Bao can tai chinh tang hyp (tiEp theo)

(0

Khoan vay Ngan hang thucmg mai ngoai thucmg Via Nam — Chi nhanh TP. H6 Chi Minh d b '6 sung On km Ong vai lai mat bang lai suat ca ban cOng vai bien del th6a thuan, Mai han vay 03 thang.

Khoan vay Ngan hang thuong mai c6 phan Hang Hai Viet Nam - Chi nhanh TP. H6 Chi Minh de bo sung von Mu clOng vai lai suat theo chinh sach cOa Ngan hang ding ho tang thai.lcY, thai han

7 . moi khoan vay khong qua 06 thang.

Chi tiet s6 phat sinh v cac khoan vay va nq thue tai chinh ngan han trong narn nhu sau: Nam trutc Mm nay

So clAu nam S6 tien vay phat sinh S6 tin vay aa tra Kat chuyen rir ng thue tai chinh dai han Chenh lech gia SO nam

j

(*)

22b. Vay va na• thug tai chinh dai hgn Thue tâi chinh Cong ty TNHH met thanh vien cho thue tai chinh Ngan hang A Chau de mua xe voi lai suAt nam 2017 la 7,8%/nam, rir nam 2018 den nam 2021 lai thue phai tra theo la' suAt tat rimg kY han dieu chinh lai do C6ng ty TNELH met thanh vien cho thue tai chinh Ngan hang A Chau thong ban. Thai han thue IA 60 thang ke tir ngay giai ngan Mu tien

56 cuOi nAm

Tir 1 nam tra xuang Tren 1 nam den 5 nam ging

TOng nq thue thi chinh phai tra nhu sau: .

649.200.000 2.596.800.000

3.246.000.000

Tir 1 Mm Teen 1 narn tit xuting den 5 Mm ging

Socuoi nam Tien goo phai tra Lai thue phai tar) 243.025.315 Nu time tai chinh phai tra

SkdAu nam Tien g6c phai tra Lai thue phai tra Nq thue tai chinh phai tra

Lai thue phai tra trong Mm 2017 II 243.025.315 VND. Tir Mm 2018 den narn 2021 lai thue phai tra theo lai suAt tai ding han dieu chinh iai do Citing ty TNHH met thanh vien cho thue tai chinh Ngan hang A Chau thOng bao.

Chi tiet phat sinh cüa khoan ng thue tai chinh dai han nhu sau:

56 tau nam SO tien vay phat sinh S6 'Wen vay da tra Ket chuyen sang ng ngin han SO cued tam

Cong ty khong c6 khoan nq thue tài chinh chua thanh toan.

Mntinodt minh nay la men bp han hnp Manh va phial duvc dpc cimg vá! Ban cdo red chinh icing hpp 44

56 Mu Mm

649.200.000 2.596.800.000 3.246.000.000

892.225.315 2.596.800.000 3.246.000.000

4.422.000.000 (1.176.000.000)

(649.200.000) 2.596.800.000

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CoNG TV CO PHAN DICH VU HANG KHDNG SAN BAY TAN saN NffAT . . Dia chi: San bay quiScie Tan San NMI, phutrng 2, &man Tan Binh, TP. H6 CM Minh BAO CAO TA1CHINH TONG HOP Cho nam tai chinh k6t thdc ngay 31 thang 12 nam 2016 Ban thuyet minh Bao cao tai chinh tang hap (Map theo)

23. Quy khen thiremg, phac Iyi Tang do trich

lap tir1cd SO dau nfim nhuan

Dieu chinh trinh bay

Chi quy trong nam SO cad dam

Quj, khan thuong 9.353.334.646 13.458.817.707 (4.000.000.000) (5.457.095.000) 13.355.057.353

Quj? phac lqi 6.444.116.476 12.288.258.072 4.000.000.000 (11.120.569.238) 11.611.805.310

Quy khen thuong Ban quan l, dieu hanh - 2.138.325.467 (1.981.765.832) 156.559.635

COng 15.797.451.122 27.885.401.246 (18.559.430.070) 25.123.422.298

24. Van chi' sos tau 24a. Bang &ichilu blitz d'Ong

So du du nam tnrâc

ciia vein cha so him

VOn Mu ttr cüa chit s& hem

Lqi nhun QuyMu tw phat sau thue

triC'n chum phan phi ging

1.315.000.000.000 1.315.000.000.000

Lai nhuan trong nam trudrc 11.653.234.450 11.653.234.450

SO du cuói nam trutt 1.315.000.000.000 11.653.234.450 1.326.653.234.450

SO du Mu nam nay 1.315.000.000.000 - 11.653.234.450 1.326.653.234.450

Lcd nhuan trong nam nay - 234.111.926.975 234.111.926.975

Trich lap guy trong nam 582.661.723 (28.468.062.969) (27.885A01.246)

Chia ci t&c trong nam - (74.687.483.449) (74.687.483.449)

Sto dtr cued nam nay 1.315.000.000.000 582.661.723 142.609.615.007 1.458.192.276.730

24b. Chi tilt van Op cita chii so hit u So cuot nam Sti (Ian nam

Tong Cong ty Cang hang khong Viet Nam 670.650.000.000 670.650.000.000

Cong ty TNHH Xuat nhp khau Lien Thai Binh Ducmg 316.295.000.000 210.400.000.000

Gong ty CO phan Roan Lc Viet 50.000.000 263.805.940.000

C6ng ty TNBH Thai trang va m9 phem Duy Anh 65.750.000.000 65.750.000.000

Cong ty TNHH Theri trang va my pham Au Chau 191.990.000.000 34.190.000.000

Cac c6 tong khac 70.265.000.000 70.204.060.000

Cong 1.315.000.000.000 1.315.000.000.000

24c. C6 philu SO cuOi nAm da'u nAm

S6 lugng ca phieu dang ky phat hanh 131.500.000 131.500.000

So lugng co phi&i da phat hanh 131.500.000 131.500.000

- . CO phieu phO thong 131.500.000 131.500.000

- Cophieuwuddl So lugng cO phieu dirge mua lai - Co phiou pho thong - Ce phiccu tea cldi So lucmg cO phieu dang km hanh 131.500.000 131.500.000

- Cophiluphô thong 131.500.000 131.500.000

- CO philu u-u

Menh gia ce phiau dang luu hanh: 10.000 VND.

Ban thuyet minh nay la mat ba phan hap thanh Va phdi chnyc dpc cang yth Bac cdo tai chinh tang hap 45

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CONG_ElY Co PHAN DICH VU HANG KHaNG SAN BAY71JAN;SCYN NHAT Dia chi San bay quoc te Tan San Nhat, phuang 2, quan Tan Binh, TP. BA.0 CAO TAI CHINH TONG HOP Cho nam tai chinh ket thilc ngay 31 than 12 nam 2016 Ban thuyet minh Bao cao tai chinh teng hop theo)

24d. Phan ph& 10 nhutzn Trong nam Congity da phan phoi lci nhuan nam 2015 theo Nghi guy& dm DO hOi c6 dong thuang nien nam 2016 S6 02-NQ/SASCO-DHDCD-2016 ngay 29 thing 4 nam 2016 nhu sau:

VND

• Chia ca tirc,cho cac et> dong 8.937.483.449

• Trich quy du tu phat hien 582.661.723

• Trich quy khen thuong, phac Icci 1.165.323.446

• Quy khen thuong ban quan ly, dieu hanh 967.765.832

Ngoki ra, Cong ty cling tarn img c6tüc nam 2016 cho cac c6 dong voi s6 tien 65.750.000.000 VND theo Nghl quyet Dai het c6 slang so 27/2016/NQ-HDQT ngay 06 thang 10 nam 2016.

DOng then Con ty ding tarn trich quy khen thtrO-ng, phim 19i theo To trinh Ban T6ng Githn d6c s6 206/SASCO-TCKTngly 28 thing 12 nam 2016 Ida duce T6ng Giant doe phe duyet. Chi fiat trich lap quy khen thuong phtic 19i nhu sau:

• Trich quy khen thuong • Trich quy ph& lgi

Ben canh do, C6ng ty tam trich quy thueng cita Hei 46ng quart tri va Ban kiem soft theo Nen Quyet S6 02/NQ/Sasco-DBDCD-2016 ngay 29 thang 4 nam 2016 yeti s6 tien la 1.170.559.635 VND.

25. Cic khoin nine ngoai Bing can 46114 toan 25a. Tisi san thug ngoai

Temg ,s6 tien thue uSi thieu trong Wang lai cüa cdc hop d6ng thue hoat dOng tai san kh6ng the hay ngang theo cdc thoi han nhu sau:

SO cu6:i nam 56 dau dam

Tir 1 nam tit xuong Tren 1 nam den 5 nam Tren 5 nam COng

25b. Tai Ain nhOn gift hi) Hang hod nhan ban he, nhan kY

Chung loui

163.468.343.498 412.385.245.213 313.141.637.991

138.859.689.568 478.635.462.437 263.811.752.855

,(

(

888.995.226.702 881.306.904.860

giii. SO cuai nam SO du am

Dom vi tinh Dcrn vi tinh

Cal Khac Cii Khac

Ca'y kieng, tranh, boa 275 2 72 3 9#

Chan nuoi 538 10 114

Hang ding nghe' pham 8.722 11.287 5.565 1.972

Da va gia da 2.959 846 3.041 686

Hang may mac, vai 15.408 2.173 8.341 689

Hang my nghe 37.471 11.438 14.300 4.994

Hang my pliant 1.724 8.108 - 4.646

Hang thirc phalli 5.673 1.845

Hang trang sire 3.230 2.971 2.401 2.807

Van hoa pham 2.413 115 1.279

Van bac — da quY 1.526 122 3.244

COng 72.202 44.677 35.131 21.000

Bon thuydr min!? niry M m0 bo phan hop thanh va &roc doc ding vOi Boo cdo tàichInh king hop 46

VND 12.876.155.984 11.705.596.349

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Nam nay 1.007.213.432.773

319.865.893.170 304.323.821.866 457.712.905.079

2.089.116.052.888

Nam trtrot 916.904.080.448

545.056.751.676 251.431.234.932 282.804.239.219

1.996.196.306.275

1CONG TY Ca PHAN NCH VU HANG KHoNG SANIBAil TAN SO'N NHAT Dia chi: San bay qu6c te Tan Son Nhat, phuang 2, quan Tan Binh,* H6 Chi Minh BAO CAO TAI CHINH TONG HOP , Cho nam tai chinh ket thee ngay 31 [hang 12 nam 2016 - Ban thuyet minh Bao cao tai chinh ding he? (titp theo)

25c. Ngoai te cat logi 56 cuoc i atm SO dAu Mon

Dollar 1:1c (AUD) 12.960,01 11,590.01

Bat Thai Lan (BHT) 35.810,00 30,180.00

Dollar Canada (CAD) 1.700,00 1,700.00

Euro (EUR) 20.962,25 34,822.19

Bang Anh (f.) 1.640,01 635.01

Franc Thu ST (Cl-IF) 1.850,00 810.00

Dollar HOng Kong (WO) 26.660,00 5,140.00

Yen Nhat (JPY) 899.000,00 925,000.00

Dollar Singapore (SGD) 16.601,00 12,046.00

Dollar My (USD) 2.540.392,50 6,755,909.62

Dollar New Zealand (NZD) 110,00 200.00

Won Han Qu6c (KRW) 83,000.00

25d. Nc,khódMddxã lj SO Cuiii (Lam

56 du nam Nguyen te VND Nguyen te VND Nguyen nhan x6a st

Phai thu khach hang 23.279.144 Tra nee cho nguti ban 10.500.000 Phai thu Ichac 9,102.00 USD 189.419.811 9,102.00 USD

Ceng 223.198.955

23.279.144 IChting c6 kha nang thu h6i

10.500.000 KhOng c6 lcha nang thu h6i 189.419.811 Ithong c6 kha Jiang thu hei 223.198.955

VI. THONG TIN BO SUNG CHO CAC MOAN MIJC Till:NH BAY TRONG BAO CAO KiT QUA HOST ONG ICHNTH DOANH TONG HOP

1. Doanh thu ban hang vi cung cAp dich vy

la. Tong doanh thu

Doanh thu hang h6a tai dm hang rnik thue Doanh thu hang hoa tai trung tam thuong mai va cac chi nhanh Idtac Doanh thu hoat Ong phong khách Doanh thu cac hoat (King khaca)

COng

Doanh thu hqp tac kinh doanh nam nay la 233.930.370.870 VND (nam throe la 170.194.799.660 VND).

Ban thuyit minh nay la mat ha phan hop thanh viz phdi dupe dcc cling vOl Bch) cdo tat chinh ang hop 47

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CoNG TY Ca PHAN DICH VU HANG KHONGSAN BAY TAN SO'N NHAT Din chi: San bay on& t6' Tan San Nhit, phutmglunn Tan Binh, TP. H CM Minh BAO CAO TAICHINH TONG HOP Cho nam tai chinhICet thOc ngay 31 thang 12 nail-1-2016 Ban thuyet minh Bao cao tai chinh fling hop MID theo)

lb. Doanh thu ban hang va cung cap dich vy cho the ben lien quan Ngoài giao dich ban hang va cling cap dich vu cho c6ng ty lien doanh, lien kat duce trinh bay of thuyet minh so V.2c. Giao dich ye ban hang va cung cap dich vu cho the ben lien quan khOng phai

Nam nay Nam tritely Cong typ6 phan van tai hang khong Mi'en Nam Cung cap dich vy 1.254.116.046 3.598.315.778

Cling ty TNHH Xuat NhAp khau Lien Thai Binh Ducimg Cung cap dich vy 385.860.000

Cong ty TNHHdich vii bao duffing may bay Gang hang Wong Mien Nam Cung cap dich vy 74.915.934

Gong type) phan phuc vu mat dAt Sai Gen Cung cap dich vy 173.209.160 738.016.484

COng typo phan plmc vu mat dat Ha NOi Cung cap dich vy 70.844.000 58.428.000

Tang Coing ty cang hang khong ViSt Nam Cung cap dich vy 515.870.990 3.782.299.709

2. Cac khoan giant trir doanh thu Khoan hang ban bi tra lai.

3. Gia vtin hang ban Nam nay Nam treat

Gia v6n hang h6a tai dm hang min thus 774.785.280.408 684.297.244.382 Gia von hang h6a ti trung tam thuang mai va cac 44

chi nhanh khac 204.232.733.674 327.457.275.382 Gia van pining khach 44.531.615.899 37.898.001.272

NH4 Gia van cac hot dOng khac 178.497.508.205 147.553.216.639

DAN COng 1.202.047.138.186 1.254.719.833.927

8

4. Doanh thu hot d(ing tài chinh Mm nay Mm trut

Lai tin gui ngan hang 20.363.181.538 15.147.426.540 C6 tat, Icxi nhulan duce chia 42.800.262.141 40.744.473.693 Lai chenh 1Sch gia phat sinh 9.962.167.167 5.466.700.830 Lai chenhISch tY gia do danh gia lai cac khoan !nue Con ta co goc ngoai tS 2.484.011 Lai chuyen nhuong cong ty lien ket 89.325.000.000 Lai thanh 12 cac khoan dAu tu dai han khac 12.348.122.000 2.866.300.000 Lai thanh IY cac khoan dau tu ngAn h3n khac 101.127.500 Doanh thu hog dOng tai chinh khac (186.333.585) ging 174.713.526.761 64.227.385.074

Bant*WtminharykLmOtbopkiniwthanhvaphaiduvcdpcciingvoiBdocdothichMhanghiops 48

la cong ty lien doanh, lien kat nhu sau:

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(

CoNG TY 05 PHAN DICK vy HAN:OHoNe SAN BAY TAN SO'N NHAT Dia chi: San bay qu6c te Tan San Nhat, phuang72, qu6M Tan Binh, TP. H6 Chi Minh BAO CAO TAI CH1NH TONG HOP Cho nam tai chinh kett thfic ngay 31 thang 12 nam 2016, . Ban thuyet minh Bao cao thi chinh ding hap (tie theo)

5. Chi phi tai chinh Nam nay Nam trutc

Chi phi lai vay 1.580.542.103 1.701.712.684 L6 chenh lech t9 gia pith sinh 5.556.708.663 13.105.495.853 L6 chenh lech t9 gia do danh gialai cac khoan mac tien te có goe ngoai te 10.671.033.285 18.855.766.961 Du phong giam gia t6n that dau hr (') 37.906.931.164 14.900.289.718 Chi phi °buyer' nhucrng chi:mg khoan 68.192.013 175.000.000 Chi phi tai chinh khac 5.173.635 1.564.973

COng 55.788.580.863 48.739.830.189

Trong nam, Gong ty lap du phOng 100% cho ,khoan dAu tu vao Ngan hang thtrqng mai C6. phan acing A do nhan thay kh6ng 06 kha nang thu hoi duqc lchoan dau hr nay vi co phieu nay kheng c6n giao dich iron thj truOng.

6. Chi phi ban hang Nam nay Mm truck

Chi phi cho nhan vien 108.861.510.821 89.735.993.318

Chi phi gt li'eu, bao bi 2.598.716.226 3.045.461.890

Chi phi clang cu, de Ming 10.941.974.993 8.454.496.098

Chi phi lchau hao tai san co' dinh 5.688.445.079 9.254.215.933

Chi phi tien thue mat bang, nha xixong, kho 147.606.851.915 132.848.774.721

Chi phi quart 19 dieu hanh hop d6ng hop tac kinh doanh 103.798.146.276 68.371.810.603

Chi phi nhtrong quyen 1chai thac 33.302.000.362 29.076.550.990

Cac chi phi khac 60.607.082.589 51.545.354.812

Ci)ng 473.404.728.261 392.332.658.365

7. Chi phi quail 19 doanh nghitp Nam nay Mm fru&

Chi phi cho nhan vien , 151.178.491.177 124.082.767.019

Chi phi vat lieu quan 19, do dung van phong 2.996.341.441 2.569.470.360

Chi phi khau hao tai san cO dinh 8.105.666.588 8.903.910.105

Thue, phi va le phi 8.437.910.706 8.055.916.735 TI

Hoan nhap/du pining phai thu kho clei (5.324.619.128) 278.421.280.724 •ft

Chi phi phan b6 lqi the kinh doanh 12.916.853.904 12.916.853.887

Chi phi dich vii hr van 2.800.650.934 3.566.090.183

Cac khoan chi phi khac 31.561.283.959 19.347.807.458

ging 212.672.579.581 457.864.096.471

8. Thu nhap Ichac Mm nay Mm try&

Thu den El tai san d6 dang tren lchu dat HOng Ha 163.800.000.000

Lai thanh 19, nhuong ban tai san c6 dinh 2.600.214.314 11.872.883.256

Thu nhap tir h6 trq ban hang, khuyen mai 7.527.869.484 6.874.527.552

Cac khoan thu nhap khac 821.150.693 1.183.645.293

COng 10.949.234.491 183.731.056.101

Ban thuyet minh nay la mil bij pkin hqp thanh va phai durc (Ix cling vet Rao So lat chink king kw 49

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CONG TV Co PHAN DTCH:liTHANG KHONG SAN BAY TAN SON NHAT Dia chi: San bay quOc te Tan S-crIc-Nhat, phatmg 2, quan Tan Binh, TP. He CM Minh

BAO CAO TAI MINH TONGIBOP Cho nam tai chinh kat thfic n0-5/31 thang 12 nam 2016 Ban thuyet minh BA° cáo tai chinh tang hip (tip theo)

9. Chi phi khac Mm nay Nam truot

Chi phi xay dung co ban der dang lien quan den tai san chuyen nhugng, kh3ng thuc hien • 629.426.146

Citing ea, dang ci,i thanh 12 61.730.640 67.757.177

Klau hao cac tai san co dinh kh6ng can dung ch& thanh ly 1.551.427.539 4.687.251.476

Chi phi do danh gia lai tai san c6 dinh da hdt khau hao nhung van cem sir dune 18.324.957.955

Chi phi trich truerc tin thue tat tai Hdrig Ha(") 24.376.919.332

Cac khoan chi khac phi 3.970.624321 716.962.822

ging 48.285.659.787 6.101.397.621

Trong nam, C6ng ty ghi tang gia_tri _mot so tai san cd dinh da het khAu hao nhung van con sir dung tai ngay 31 thang 12 nam 2013 cho hoat dOng san xuat kinh doanh chua dugc danh gia lai khi xac dinh gia tri doanh nghiep cd phAn hoa la 18.324.957.955 VND (cac tai san nay da dugc thanh ly

trong nam 2015) theo Chang thy thaim dinh gia Sd V016/08/356.1/BDS ngay 01 thang 8 nam 2016 (Chung thu nay thay thd oho chimg thu thAm dinh gia SO Vc16/03/63/BDS ngay 11 thang 3. Mm

2016) ye tham dinh gia ding trinh xay dung dm Cong ty CO phan Th6ng tin va Tham dinh gia Mien Nam chra tren.kien nghi ctia doan Thanh tra Chinh phü. Giá tri tang them nay da dugc BO giao th3ng van tai chap thu'5n theo Quydt dinh sd 3379/QD-BGIVT ngay 27 thaug 10 nam 2016 ye viec xac dinh lai gia tri phan von Nha nudrc tai theri diem chuyen sang C6ng ty c8 phan (ngay 31

thang 12 nam 2014).

00 Trong nam 2016, C6ng ty da thodi than ba van du hr tai Gong ty TNHH Nova Sasco theo Nghi quydt ROI ddag quan tri sa 38-2016/NQ-BDQ'T ngay 12 thing 12 nam 2016. Do do, Cling ty da tam

trich trete tien thue dat phai n6p tai duemg HOng Ha lir nam 2007 den Mm 2016 de thuc hien nghia vy cüa COng ty doi vOi dien tich dat da sir dung.

10. Lai teen cO phi6u 10a. Lai ca ban/suy giant tren cif) philu

Mm nay Nam trirat i.

Lqi nhu5n ká toan sau thud thu nh5p doanh nghiep Trich quy then thuemg, phitc Igi Trich thtremg H‘ii d6ng quan tri, Ban dieu hanh

234.111.926.975 (24.581.752.333)

". ±. 11.653.234.450 I * (1.165.323.446)1

va Ban kiem soat (1.170.559.635) (967.765.832)

Cac khoan didu chinh tang, giam Igi nhu5n kt toan de xac dinh Igi nhu5n phan 66 cho co Tong

hau 06 th6ng stir cd phieu Lgi nhu5n tinh lai co ban/suy giam troll ea phidu 208.359.615.007 9.520.145.172

Sid luerng binh quan gia quyan dm co phidu phd thong dang hru hanh trong Mm 131.500.000 131.500.000

Lai ban/suy tren cli phiL ca giam 1.584 72

Ban thuydt minh nay la mat ba phan hop thanh va phial duac dot cling vat Bcio cáo tai chinh tong hop 50

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Nam nay Nam trut 2.846.584.065 6.512.178.590

1.442.870.837 1.822.240.126

55.380.000.000

_ •

C6NG TV co' PHAN;DTCH VI) HANG KHoNG SAN BAY TAN SCYN NHATC4-11- Dia chi: San bay quec STan San NhAt, phireing 2, quan Tan Binh, TB. HO Chi Minh - BAO CAO TAI CH1NH TONG HOP Cho nam tai chinh ket thac ngay 31 thang 12 Warn 2016 Ban limy& minh Ban cáo tai chinh tong hqp (tiep theo)

106. Thong tin khac

Lai co ban tren c6 phieu nam truck duce tinh toan lad do trir so trich quy khen thuang, phfic loi lchi xac dinh Igi nhuan tinh rai ca ban tren c6 phieu theo huong dan dm Thong ttr s6 200/2014/TT-ETC ngay 22 thang 12 nam 2014 oh BO Tai chinh. Vic áp dung quy dinh mai nay lam cho iai ca ban ten cO phieu nam tnrac giam ifs 89 VND xu6ng con 72 VND.

Kh6ng cep cac giao dich c6 phial ph6 thong hoac giao dich c6 phieu ph6 thong tient nang nao xay ra ifs ngay ket thuc nam tai chinh den ngay cang bill Bac cao tai chinh tong hop nay.

11. Chi phi san xuAt kinh doanh theo yeti t6

1

Chi phi nguyen lieu, vat li'eu Chi phi nhan cong Chi phi khau hao tai san c6 dinh Chi phi dich vu mua ngoai Chi phi lchac COng

Nam nay Nam trot 74.340.983.143

282.652.145.493 44.553.228.143

337.229.003.247 106.306.845.992

103.419.278.492 245.821.053.233 62.098.171.255

287.764.047.034 372.046.510.968

845.082.206.018 1.071.149.060.982

VII. TH6NG TIN BO SUNG CHO CAC ICHOAN MVC TRINH BAY TRONG BAO cAo LUtT

CHITYEN TIEN TE TONG HQP

1. Cac giao dich khong bAng den

Mua tai san c6 dinh bang each nhan cac khoan no Cong nq tra truck mua sant tai san cc; dinh Cong nq chuyen nhuctng tai san

2. Tien chi khac cho bout Ong kink doanh Nam nay

Chi quy khen thuOng, phfic loi 18.559.430.070

Chuyen tien chenh lech danh gia lai tai san cep dinh ye Tong C6ng ty Cang hang khOng Via Nam 56.608.400.430

ging 75.167.830.500

VIII. NHONG THONG TIN ICRAC

1. Tii san cho thue bout dOng Tai ngay ket thtic nam tai chinh, cac khoan thanh toan tien thue tOi thieu ifs cac hop ding thue boat d'Ong kh6ng the hely ngang nhu sau:

Nam trutc 30.674.296.042

56 cuti nam

30.674.296.042

trong tucmg lai thu duqc

SO dAu nam

Tir 1 nam tra xuemg 5.767.575.758 7.375.799.522

Tren 1 nam den 5 nam 10.584.509.259 14.804.675.926

Tren 5 nam 1.890.000.000

COng 16.352.085.017 24.070.475.448

Ben thuyit minh nay ta mot b0 phdn hpp Mann va phai ducc dpc canned Edo Me tat chinh king hqp 51

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2c. Giao dich và sJ the vai Sc ben lien quan kheic Cac ben lien quan khac vol Cong ty Ben lien quan khac Tong Cons, ty cang hang khong Viet Nam C6ng ty CO phan thuong mai xang clau Tan Son Nil& C6ng ty TNT-11-1 Phu Quec — Sasco Cong ty CO phan phat trien vuon xanh COng ty lien doanh,c6 phan Nha Viet , C6ng ty CO phan dau tu thuang mai Bau Trbi Xanh C6ng ty TNHH dich \in bao duer'ng may bay Cang hang khong Mien Nam C6ng ty CO phan van tai hang khOng Mien Nam C6ng ty Co phan phac vu mat dat Sai Gen Cong ty CO phan plinc va mat,dat Ha NOi Ging ty TNT-TB Xuat nhap khau Lien Thai Binh Duong Ging ty TNHH Thai trang va m9 phain Au Chau C6ng ty TNHH Thai trang va my phAm Duy Anh

MM quan he Cong ty mc Gong ty lien lc& Cong ty lien doanh COng ty lien ket Gong ty lien ket Gong ty lien ket C6ng ty lien ket cfta Cong ty mc

Cong ty lien ket caa COng ty mc Cong ty con dm C6ng ty mc Cong ty lien ket Ct Cong ty mc Co dong chiem 24% von dieu 10 CO tong chin love ctia C8ng ty CO dong chien luqc ct C6ng ty

; CONCirno PHAN DICK vy HANG KHoNG SAN BAY TAN'SON NHAT Dia chi:I:San bay quoc ye Tan Son Nhdt, phtreng 2, qudn Tan Binh, TP. HO Chi Minh BAO CAO TAI CH1NH TONG HOP Cho nanttai chInh kdt thdc ngay 31 thang 12 nam 2016 Ban thuyet minh Bdo cao tai chinh tOng imp (*the())

2. Giao dich va sá du veil cac ben lien quan Cac ben lien quan yeti Ging ty bao g8m: the thanh vien quan 19 chu chat, the cá nhan c6 lien quan vol cac thanh vien quan 19 cha chat vá cac ben lien quan khac.

2a. Gino dich vri sá dir veri ctic.thfinh vien quiin Ifi chit chat vd ate ai nhan c6 lMn quan vol cric thanh vien qufin lj chti chat • Cac thanh vien quan ly cha chat gam: cac thanh vien HOi thing quan tri va Ban Tang Giam doe. Cac ca nhan c6 lien quan yeti cac thanh vien quan lY chit eh& IA cac thanh vien mat thiet trong gia dinh cac thanh vien quan 19 chit ch6t.

Giao dicky& cac thanh vien quan 1) chit chat vet cac ca nhein co lien pan vOl cac thfinhvien quern 1) chili chat C6ng ty khang ph& sinh giao clich ban hang va cung cap dich vu cling nhu the giao dich khac vol cac thanh vien quan 19 chit ch6t va cac cá nhan co lien quan vol cac thanh vien quan 19 chn chat.

Gang nq voi cfic themh vien qucin lj din chot và cac cá nhcin co lien quan vOl cac thfinh vien qucin 13 chit chot Cting ty kh6ng co &Ong ng vol cac thanh vien quan 19 chti chat va cac cá nhan co lien quan yeti cac thanh vien quan 19 cha ch8t.

Thu nhfip cilia cac thfinh vien quan 1) chfi chek Nam nay Nam trutc

Tien luong Thu lao Tien thuong Ceng

2.354.772.727 376.000.000

3.593.937.620

1.593.200.000 336.000.000

2.690.979.976 6.324.710.347

4.620.179.976

• Ecin thuyit mink nay 0 mat ha phan hqp thank va phai cluqc dqc cling vai Bay ccia tai chinh tang hqp 52

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7r- a CoNG-TY Co PHAN NCH VUHANG KHoNG SAN BAY-TAN SON NHAT Dia:chi: San bay quoc te Tan Son Nhat, phutmg 2, quan Tan Binh, TP. H6 Chi Minh BA:0 CAO TAI CHINH TONG HOP Cho:nam tai chinh kgt Mac ngay 31 thang 12 nam 2016, Ban thuytt minh Bao cao tai chinh tAng hqp (trep theo)

Giao dich vol ccic ben lien quan khcic Ngoai cac giao dich phat sinh voi cong ty lien doanh, lien ket cla &me trinh bay a thuyet minh so V.2c cling nhu cac giao dich ye ban hang va cung cap dich vg cho cac,ben lien quan khan khong phai la c6ng ty lien doanh, lien ket dä dugc trinh bay a thuyet minh s6 VI. lb, Ging ty con phat sinh cac giao dich khac v6i cac ben lien quan khac nhu sau:

C6ng ty CO phan von tai hang IChong Mien Nam Nam nay Nam trtrot

Thu chi ha tien (hue mat bang, thanh 1)3 tat san 11.126.021.122

-fling Cong ty cang hang kitting Viet Nam Mua hang va cung cap dich vy trong Kim 221.063.220.763 199.550.909.882 Mua have may bay va ccic clich vy khac 15.610.116900 18.668.248.900 Tien bcin co phan phcii nap 33.417.105 Phai nap chenh tech clanh gici loi tat san ca dinh 34.990.602.020 Phial trci lid c a phan h6a 519.973.516 Lai nhu an va cac qui" phcli nap 38.090.616559 52.748377.736

Cling ty có Phan plum Nig mat at Sal Gen Cac nghiep vy thu chi ha 2.535.963.000 1.922.929.700

C6ng ty c0 phan phgc lig mat clAt Ha NOi Cac nghiep vy thu chi ha 679.698.300 489.937.000

Gia hang hoa, dich vg cung cAp cho cac ben lien quan khac la gia th6a thuan. Vic mua hang h6a, dich vg dr cac ben lien quan khac dugc thgc hien theo gia th6a thuan.

Cong no voi c6c ben lien quan khac Cong ny yeti cac ben lien quan khac dugc trinh bay tai cac thuyet minh s6 V.3, V.4, V.5a, V.5b, V.15 va V.21a.

Cac khoan c6ng ng phai thu cac ben lien quan khac khong 06 bao dam va se dugc thanh toan bang tien.

3. Thong tin ve b(i ph4n Thong tin WO phan dirge trinh bay theo linh vgc kinh doanh va khu vgc dia ly. Bao cao 6'0 phan chinh yeu la theo linh vgc kinh doanh (Ma tren co cau to chirc va quan lY nei b0 va he thong Bao cao tai chinh nOi b0 cna Cong ty va do rui ro vat suat sinh ltri caa Cong ty bi tic Ong chn you bad nhang khac bit ye san pham va dich vg C6ng ty.

3a. Thong tin vi linh vyr kinh doanh C6ng ty 06 cac linh vgc kinh doanh chinh sau: • Linh vgc kinh doanh hang h6a mign thug: Ban hang hoa tai cac quay mien thue tai san bay Tan

San Nhat. • Linh vgc kinh doanh hang Ma. ti Trung tam thuo-ng mai vá cac Chi nhanh khac: Ban hang hoa

.tai cac quay khaq ti san bay Tan Son Nhat va Cac chi nhanh khac cüa C8ng ty. • Linh vgc kinh doanh ph6ng khach tai trung tam thucrng mai: cung cap dich vg phgc vu hanh

khach hang thuong gia tai cac ph6ng khach san bay Tan Son Nhat. • Linh vgc kinh doanh dich Ism va cac hog deng khac: dich vg quang cao, thu dOi ngoai te, ch6

bran suat an, kinh doanh an ming, kinh doanh van tai hanh khach, kinh doanh du lich, Ill hanh A A quoc te...

ThOng tin ve be) phan theo lTnh vgc kinh doanh dm. Cong ty dtrgc trinh bay 6 Phu lac dinh kern.

Ban thuyei minh nay la mOt b0 pkin hop thanh va phai durc dpc cling voi Edo ado tai chinh tdng kip'

53

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CONG TY CO PHAN DICH VU HANG KHeiNGSAN BAY TAN SON NHAT Dia chi: San bay queic te Ti Son Nhat, phuimg 2, gnarl Tan Binh, TP. Ha Chi Minh

BAO CAO TAI CHINE TONG HOP Cho nam tai chinh ket thac ngay 31 thang 12 nam 2016-- Ban thuyat minh Bao cao tai chinh t8ng hop (tip theo)

3b. Thong tin vd khu in,rc dia If Hoat dOng caa Cong ty dugc thuc hien tai Viet Nam va Ntroc ngoai.

Chi tiet doanh thu ve ban hang va cung cAp dich vu ra ben ngoai theo khu we dia 19 dua tren vi tri caa khkh hang nhu sau:

Nam nay Nam &trot

Thi truong Viet Nam 2.070.268.045.800 1.991.565.490.089

Thi trueng Nuot ngoai 18.807.135.988 4.606.127.197

COng 2.089.075.181.788 1.996.171.617.286

4. Quan 19 riti ro tai chinh Hoat dang nem Cong ty phat sinh cac rni no tai chinh sau: nil ro tin dung, nil ro thanh khoan Nth rid ro thi truong. Ban T6ng Giant doe chiu trach nhiem trong viec thiet lap cac chinh sach va can kiem scat nham giam thieu cac rai ro tai chinh cling nhu giarn sat viec thuc hien cac chinh sach va cac kiern sok da thiet lap.

4a. Rfii ro tin dung Rai ro tin dung la nil ro ma mOt ben tham gia trong hop dOng khOng c6 kha nang duce hien dugc nghTa vu caa minh dan den ton that ye tli chinh cho Con ty.

C6ng ty c6 cac rüi ro tin dung pith shill chit yeti & cac khoin phai thu Ichach hang va tin gui ngan hang.

Phial thu kluich hang C6ng ty giam thieu rii ro tin dung bang cach chi giao dich vài cac don vi co kha nang tai chinh tot, thai gian tin dung tOl da la 30 ngay, khang cho tin dung d6i vói coo don vi giao dich lAn dau hay chua c6 thong tin ye kha nang tai chinh. Ngoai ra, nhan vien ke toan c6ng nq thuerng xuyen theo doi ng phai thu de don doe thu h6i.

Khoan phai thu khach hang caa Cong ty lien quan den nhieu dcrn vi Nth ca nhan nen rid ro tin dung tap trung dai yeti khoan phai thu lchach hang la thap.

rain giri ngan hang Cac lchoan tin gui ngan hang, c6 k9 han va khong GO k9 han cüa Cong ty dugc giri tai cac ngan hang dugc nhieu ngtrUi biet den er Viet Nam do vay rai ro tin dung dOi \Ted tien gal ngan hang la thap.

Wm do rid ro tin dung ti da d8i vOl cac tai san tai chilli) la gia trj ghi se caa the tai san tai chinh (xem thuyet minh so VI11.5 ve gia tri ghi so dm cac tai san tai chinh).

Ban thuyet minh nay la me his plgin hap thanh va phdi duct dpc ding voi Bdo cao tai chinh king hcip 54

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toNd TY Co PHAN DTCH VI)+IANP:RHONG SAN BAYITAN SCINNHAT --Dia chi: San bay qu6c te Tan San Nhat, plurbngt,uan Tan Binh, TP. He Chi Minh

BAO CAO TAI.CHiNH TONG HOP Cho nam tai chinh ket that ngay 31 thang 12 nam 2916 Ban thuyet minh Bao cart tai chfnh toing hop theo)

Bang phan tich ve thtri gian qua Flan va giam gia ena cac tai san tai chinh nhu sau:

Chtra qua Ilan hoac chtra bj

giam gia

Da qua ban nhtrng khong

giam gia

Da qua ban va/heac bj giam gia CAng

s6 cad nam Tien va can Ichoan Mang throng tien 489.855.566.371 - 489.855.566.371

Ching khoan kinh doanh - 28.644.000.000 28.644.000.000

Cac khoin dem ttr nam giA den ngay dao ban 72.000.000.000 72.000.000.000

Phai thu khach hang 87.387.847.872 4.584.902.726 7.921.500.891 99.894.251.489

Cac khoan phai thu khac 198.605:093.226 30.040.240.000 265.201.570.705 493.846.903.931

Tai san tai chinh siin sang de ban 100.045.701.500 100.045.701.500

CAng 947.894.208.969 34.625.142.726 301.767.071.596 1.284.286.423.291

S6 aAu nam Tien va cat khoan man throng tian 508.015.455.956 - 508.015.455.956

Chi-rig khodn kinh doanh 28.851.577.500 - 28.851.577.500

Cac khoin dAu Pr Mm gift den ngay dao han 94.000.000.000 94.000.000.000

Phai thu khach hang 130.476.463.007 7,079.012.310 6.827.795.591 144.383.270.908

Cac khoan phai thu khac 37.206.188.273 30.040.240.000 271.281.626.843 338.528.055.116

TM san tai chinh sin sang de ban 125.238.936.500 125.238.936.500

CAng 923.788.621.236 37.119.252.310 278.109.422.434 1.239.017.295.980

Chi tiet theri gian qua han cüa cac tai san tài chinh da qua han nhung Icheing giLn gia nhu sau:

Se cuei Mm

Qua bin dual 6 thang

Qua hin tren 06 Ming den &TM 01 Mm

Qua km Oen 01 Mm den dtral 02 Mm

Qua lion Van 02 Om den Qua ban tren dinfri 03 nam 03 flan' COng

Phai thu khtkh hang 4.109.453.701 14.696.896 115.241.251 345.510.878 4.584.902.726

Cac khoan phai thu khac 30.040.240.000 30.040.240.000

ging 4.109.453.701 14.696.896 115.241.251 30.385.750.878 34.625.142.726 \t; *

Se din Mm Phai thu khach hang 6.328.962.379 47.239.889 104.741.349 374.555.150 223.513.543 7.079.012.310

Cac khoan phai thu khac - 30.040.240.000 30.040.240.000 .? •

Ceng 6.328.962379 47.239.889 104.741.349 374.555.150 30.263.753.543 37.119.252.310

46. Rcii ro thanh khocin RO ro thanh khoan la rid ro C6ng ty gap kh6 khan khi thkrc hien nghla vu tai chinh do thieu tin.

Rai ro thanh khoan ceia Cong ty chn yeu phat sinh tCr viec cac tài sari tài chinh va nq phai tra tai chinh c6 cac then diem dao han lech nhau.

C6ng ty quan 19 rüi ro thanh khoan th6ng qua cac bin phap: thutmg xuyen theo dOi cdc yeu cAu ve thanh toan hien tai vi du kien trong tuong tai de duy ti m6t hrong tien cling nhtr cac khoan vay mem phii hop, giant sat cac 1u6ng tien phat sinh thkrc te yeti du kien nham giam thieu anh huong do kien dOng cüa bong tien.

Ban tInty4t minh nay 16 b6 ph4n hop thbnh vei ',hal thaw elpc cimg v61 Belo c6o tai chinh idng hop 55

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" . .

CoNG TY CaPHAN-DICHIVU HANG }CHONG SAN my TAN scrtiNNAT Dia chi: San bay queic te Tan SariNhat, phuong 2, quan Tan Binh, TP. Ha Chi Minh BAO CAO TA1 CHINN TONG 11-01:-' Cho nam tai chinh Wet that niay31-thang 12 nam 2016 Ban thuyet minh Ban can tài chinh fiing twp (tiep theo)

Thai han thanh toan cüa can teen thai han thanh toan theo

SO cued nfim

khoan ncr phai tra tai chinh phi,phai sinh (bao g8m hop dong va chin dtroc chiet khau nhu sau:

Tren 1 dam Tir 1 Elam tr& xueng den 5 dam

lai phai tra) dtra

Cif)ng

Phai tra ngueri ban 315.465.446.485 315.465.446.485

Vay va no 119.374.957.640 2.596.800.000 121.971.757.640

Cac khoan phai tra kb& 28.902.919.816 357.724.000 29.260.643.816

COng 463.743.323.941 2.954.524.000 466.697.847.941

SO Ilan nam Phai tra ngueri ban 301.809.862.962 301.809.862.962

Vay va no 170.926.055.250 170.926.055.250

Cac khoan phai tra khac 56.130.679.122 100.000.000 56.230.679.122

ging 528.866.597.334 100.000.000 528.966.597.334

Ban Tang Giam doc,cho rang mac cla nli to dai yeti viec tra na IA thap. Gong ty co, kha nang thanh toan cac khoan no den han tü clang tien tir hoat &Ong kinh doanh va tien thu tit cac tai san tai chinh dao han. Cong ty có du Icha nang tiep can cac ngu8M van va cac khoan vay den han trong yang 12 thing co the ducrc gia han voi cac ben cho vay hien tai.

4c. Rai ro thi Throng Rai to thi truang la rai ro ma gia tri hop 19 hoc cac lung tin tong tucmg lai caa tong cti tai chinh se bien clang theo nhang thay d8i caa gia thi truing.

Rai to thi truang lien quan den hot clang dm Clang ty gam: rai to ngoai te, rai ro lai sut, rai ro ve gia chung khoan va raj ro gia hang hoa va nguyen vat lieu.

Cac phan tich v da nhay, cac danh gia dual day lien quan den tinh hinh tài chinh cüa Cong ty tai ngay 31 thang 12 nam 2016 va ngay 31 thang 12 nam 2015 tren ca so• gia tri ne, thuan. Mirc thay del cüa gia, Val suat, gia cluing khoan, gia hang h6a va nguyen vat lieu sir dyng de phan tich dO nhay duqc Oa teen viec danh gia kha nang co the thy ra trong yang mat nam tai vai cac dieu kin quan sat duoc cüa thi truong tai thal diem hi'en tai.

Rid ro ngooi A •

Rai to ngoai telà raj ro ina gia tri h9p 19 hoc cac lung tien trong tucmg lai cüa cong cv tai chinh së bin clang theo nhEing thay dai ciaa ty gia hoi dodi.

ang ty nhap khan hang Ha phyc vy cho vie kinh doanh hang min thus va cac khoan chi tra ha chi phi dich vv vOi d8ng hen giao dich cha yea la USD va EUR do vay bi anh htrOng ben sy bin Ong cüa t9 gia hoi doii.

Cong ty quan 19 rai ro liOn quan den bie'n dang cüa t2 gia Itai doai ban' g each tai tru then han thanh toan cac lchoan rig, dy bao t9 gia ngoai te, duy tri hop 19 ca cau vay va na gicra ngoai te.va VND, ltra chcm theri diem mua va thanh than cac khoan ngoai g tai thed diem t9 gia than, sir dyng t6i uu nguan tien hien co de can bang gala rai ro t9 gia va rui ro thanh khoan.

Cong ty khong sir thing bat k9 cong cy tai chinh phai sinh d phong ngira rai to ngoai g.

56 Bein thuyit mink nay la mot bo pluin hqp INS va phdi duvc doe cling veti Rao cdo tea chinh tdng hop

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CONG TY CO PHAN NCH VI) HANG KHONG SAN BAY TAN saN NHAT Dia chi: San bay quoc CS Tan San Mitt, phuerng 2, quan Tan Binh, TP. H6 Chi Minh BAO CAO TAI CHiNH TONG HOP Cho nam tai chtnh ket thnc ngay 31 thang 12 nam 2016 Ban thuyet minh BA° cao täi chinh tAng hcp (tip theo)

Tai san/(Ng phai tra) thuAn c6 g6c ngoai t cüa &ding ty nhu sau: SO cuOi nam USD EUR

SO Tau nam USD EUR

Tien va cac khoan Prong dining tien 2,540,392.50 20,962.25 6,755,909.62 34,822.19 Phai thu kith hang 1,160,994.53 134,101.00 846,918.82 -134,101.36 Cac khoan phai thu khac 445,078.70 11,202,208.87 438,452.04 11,234,113.88 Phai tra ngueri ban (10,997,293.75) (40,234.70) (10,964,885.66) (40,234.70) Vay \fa ng (5,207,260.19) (7,569,549.00) Cac khoan phai tra khac (8,864.66) (68.53) (18,889.31) Tai san/(Ng phai tra) thufin co wic ngo0 t? (12,066,952.87) 11,316,968.89 (10,512,043.49) 11,362,802.73

Tai ngay Vet Mac nam tai chinh, veri gia dinh cac bin s6 khac kh6ng thay d6i, nu gia hi dodi giaa 'VND va USD tang/giam 02% thi lgi nhuan truot thue va von cha sä hau nam nay caa C6ng ty se giamitang 5.434.955.572 VND (narn tru6c giam/tang 4.738.829.206 VND).

Tai ngay ket thac nam tai chinh, vat gia dinh cac bien sa khac kh6ng thay &t ic nu gia hoi doai giaa VND va EUR tang/giam 02% thi lgi nhuan truoy thue va vo'n chit ser hau nam nay dm Cling ty se giam/tang 688.265.208 VND (Mm floc giam/tang 5.737.760.867 VND).

Rid ro Lai sudt Rai ro lai suat la rai to ma gia tri hgp lY hoc cac lung tien trong tuong lai cüa c6ng cn tai chinh se bien dOng theo nhcmg thay d81 caa Lai suat thi truemg.

Rai to lai suAt caa C6ng ty chit yeu lien quan den cac khoan vay ngan han c6 lai at& tha n6i.

C6ng ty quan 151 rai ro lai suAt bang each phan tich tinh hinh thi truerng de dua ra cac guy& dinh h9p 1Y trong viec chgn theri diem vay va kY han vay thich hgp nham co dugc cac lai suat c6 Igi nhat ding nhu duy tri ca eau vay veri iai sua't tha n6i va c6 dinh pha hgp

Cac cOng en tai chinh c6 lai suAt tha n6i caa Cong ty chi c6 cac khoan vay veri lai suAt tha n6i tai ngay ket thac nam tai chinh la 121.971.757.640 VND, trong do USD 5,207,260.19 (s6 dau nam la 170.605.120.174 VND tuang ducrng USD 7,569,549.00).

Ban Tong Giam doc danh gia mat dO anh huerng do bin dOng cüa lai suAt den lgi nhuan sau thus va van chit ser Mu cüa Cong ty la khong clang ke.

RUC ro ye gici cluing khodn Cac chimg Ichoan do Cong ty nam gia co the bi anh huerng hal cac rüi ro v gia tri Prong lai &la chting khoan dau tu. Cong ty quan ly rai to ye gia chimg Ichoan bang each thiet lap han mac dau tu va da dang hem danh rrinc dau tu.

Gia tri hop ly cüa cac khoan Mu tu vao chimg khoan niem yat cüa C6ng ty tai ngay ket thfic nam tai chinh la 49.362.776.500 VND (s6 &Au nam la 106.802.039.000 VND).

71

RA'

BeinthwAminiuMykiimOt6OphilnklpthanhvaphoidwycdpecimgvalBdocdotaichinktongh971 57

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- pHAN DICK vy HANG KNCING SAN SAY TANSCININHAT Dia chi: Sari:bay qudc to Tan Son Nhdt, phutrng 2, quan Tan Binh, TP. HO Chtgrith7f

• BAG CAO TA1:CHiNF1 TONG HOP Cho nam tai Chinh ket thuc ngay 31 thang 12 nam 2016 Ban thuytt minh Bao cao tai chlnh tong hyp (tip theo)

Ban Tong Giam doc danh gia mire dØ anh huorng do bin dOng cüa gia cluing khoan den lgi nhuan sau thue va yen cha se him cita C8ng ty la !dieing dang ke.

Rid ro vi gia hang haa va nguyen vat lieu Cong ty co nit ro ve skt bien dOng cüa gia hang Ithainguyen vat lieu. C6ng ty quail 19 rid ro ve gia hang hoa va nguyen vat lieu bang each theo doi chat the cac th8ng tin va tinh hinh c6 lien quan cUa thi tnrong nham quail 19 thei diem mua hang, ke hoach san xuat va mac hang tOn lcho mOt each hgp 19.

Cong ty chin sir dung cac c6ng cu pith sinh dam bao d6 phong ngira the rid ro ve gia hang Ma va nguyen vat lieu.

4d. Ted scin deim bad Cong ty khan& c6 tai san tai chinh the chap cho the don vj 'chat cling nhu nhan tai san the chap tit cac don Id khac tai ngay 31 thang 12 nam 2016 va tai ngay 31 thing 12 nam 2015.

5. Tii sin tai chinh vi ncr phii Tai san ild chinh Gia tri ghi so dm cac tai san

Tien ith the khoan tucing

tri tii chinh

tai chinh nhu sau: SO cu6i nam SO Mu nam

Gid goic Eqr phing Gia gtic Dir phong_

throng tien 489.855.566.371 - 508.015.455.956 ChOng khoan kinh doanh 28.644.000.000 - 28.851.577.500 Cac khan Au tu narn gift den ngay Mc Ilan 72.000.000.000 94.000.000.000 Phai thu kith hang 99.894.251.489 (7.921.500.891) 144.383.270.908 (6.827.795.591) Cdc khoan phai thu khdc 493.846.903.931 (264.539.032.041) 338.528.055.116 (271.281.626.843) Tai san tai chinh san sang de ban 100.045.701.500 - 125.238.936.500 ging 1.284.286.423.291 (272.460.532.93) 1.239.017.295.980 (278.109.422.434)

Nq ph& Ira ild chinh Gia tri ghi so cna ng phai tra tai chinh nhu sau:

SO cad ram S6 dau lam Phai tra ngueri ban 315.465.446.485 301.809.862.962 Vay vã ng 121.971.757.640 170.605.120.174 Cac khan phai tra khac 29.260.643.816 56.130.679.122 COng 466.697.847.941 528.545.662.258

GM tri hvp If Cong ty chin xac dinh dirge gia tri hgp 19 dm the tai san tai chinh va ng phai tra tai chinh do Thong tu: so 210/2009/1 1-BTC nga.y 06 thang 11 nam 2009 cira BO Tai chinh cling nhu: the quy dinh hien hanh chua co huong darn ell the.

Ban ihuyet minh nay la mOt ha phan hpp thank va phai &pc dpc cling vat Edo ciao tai chinh Icing hop 58

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N1A,

Hang Don Hun Nguoi lep bieu

Lyril2t111•47

U. -; tk-•. nh, ngay 22 thing 3 nam 2017

CONG TY CO PHAN

DICH Vy HANG1010NG ,SAN SAY

TA N SOW N

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CoNG TV C&FfHAN DICH VU HANG KHaNG SAN BAY TAN SON NHAT Dia chi: San baRri6c to Tfin Scm phithng 2, quan Tan Binh, TP. Ha Chi Minh • - BAo cAo TM-CHINN TONG HOP Cho nam tai chfnh ket thee ngay 31 thang 12 nam 2016 t+, Ban thuyet minh Bac, cao tai chfnh t6ng hcfp (tiep thee)

6. Su kin phat sinh sau ngay ket thtic nam thi chinh Khong co AT kien twig yEu nao phat sinh sau ngay ket thuc nam tai chinh you cAu phai dieu chinh so hoc cong batten Bao cito tai chinh tong hop.

TOn Nil Dieu Tri Doan Thi Mai Huang toan trutng Tong Giant dee

thin thuy4t minh nay la mOt 80 phdn hpp thanh vaphai thepc dpc dais y& Bcio ado tat chinh tAng hpp 59

Page 61: CONIC TY CO PHAN DICH VI) HANG KHONG SAN BAY TAN SON …static2.vietstock.vn/data/UPCOM/2016/BCTC/VN/NAM/SAS_Baocaotaichinh... · khai thac ben cang; Khai thac dich vy ky thuAt, thucmg

2.101.089.123.005

(12.013.941.217)

Ceng

CoNG TY Co PHAN DICH VI) HANG KHONG SAN BAY TAN SON NHAT Dia chi: San bay qu6c ta Tan Son Nhet, phuong 2, quan Tan Binh, TP. H6 Chi Minh BAO CAO TAI CHINH TONG HOP Cho nam tai chinh kat th6c ngay 31 thing 12 nam 2016 Phy lyc: Thong tin y6 bc, phOn theo linh yiyc kinh doanh

Don vi tinh: VND

Meng tin ve kat qua kinh doanh, tai sin c6 dinh va cac tai sin dal hail khan va gia tri can khoon chi phi lon Ichong bang tian cnabt) phan theo anh vrc kinh doanh cüa Cong ty nhu sau:

Nam nay Doanh thu [Mien ve ban hang Ira cung cep dich vu ra ben ngoai • Doanh thu thuen ve ban hang va cung cep dich vu gicra cac be phen Tang doanh thu thutin v ban hang va cung cap did; vu

Ket qua kinh doanh theo be phan Cac chi phi khong phan b6 theo be phan Loi nhuen tir hot (tang kinh doanh

• Doanh thu hot deng tii chinh Chi phi tai chinh Thu nhap Ichac Chi phi Ichac Chi phi thue thu nhap doanh nghiep hien hanh Chi phi thua thu nhap doanh nghiep hoan lai Lfti nhutm sau thui thu nkip doanh nghiep

Tang chi phi da plua sin!, d mua tea son ca dinh va the tai sem dai ban khdc

Tang chi phi khau hao va phan be chi phi tra hit& dia hgn

Tang gal tri ctic khan chi phi Ion khang bang tin ((rir chi phi kilts' hao va phan a chi phi tra trwat dai hgn)

Linh nye kinh doanh hang bOa ti khu

mien that

Linh vim c kinh doanh hang h6a tyi TTTM vi the chi

Linh vtic phong

nhanh khic

khach Cac link vtyc khac Cac khoan loyi trir

1.007.213.432.773 321.794.683.444 304.323.821.866 467.757.184.922

(1.969.661.374) (10.044.279.843)

1.007.213.432.773 319.825.022.070 304.323.821.866 457.712.905.079

111.194.675.512 40.846.245.578 148.349.340.649 67.140.726.234

200.950.7351601 f 174.713.526.76f IN (55.788.580.86351 10.949.234.491

(48.285.659.787) (59.031.513.253) 10.604.183.866

234.111.926.975

599.869.625 726.070.258 20.301.095.565 49.680.077.443 71.307.112.891

1.818.799.744 1.999.249.501 3.759.758.172 59.437.662.368 67.015.469.785

2.089.075.181.788

367.530.987.973 (166.521212113b.I

60

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CoNG TV C5 PHAN NCH VU HANG KHONG SAN BAY TAN SON NHAT Dia chi: Ski bay qutc t6 nin San NhAt, phirtmg 2, quan Tan Binh, TP. F16 Chi Minh BAG CAO TA1CHfNH TONG HOP Cho nam tai chinh k6t thac ngay 31 thing 12 nam 2016 Phy lyc: Thing tin yeb phan theo link nrc kinh doanh (tiep theo)

Nam truire Doanh thu thukr: ve ban hang va cung cAp dich vy ra

Link vqc kinh doanh hang Mk tyi khu

mien thue

Link yqc kinh doanh hang boa ti TTTM ye cac chi

nhanh khae Link ykrc phang

khach . Cac linh yqc khac Cac khan loyi trir

ben ngoai 916.995.621.724 548.205.313.766 251.431.234.932 299.531.740.654 Doanh thu thuAn vA ban hang va cung cAp dich vy giffa cac b6 phan (91.541.276) (3.173.251.079) (16.727.501.435) Tang doanh thu Milan va bdn hang viz cung cap dich vii 916.904.080.448 545.032.062.687 251.431.234.932 282.804.239.219

Ka qua kinh doanh theo 66 phan 118.294.118.367 61.897.084.195 119.498.124.686 5.338.657.838 Ck chi phi khang phan b6 theo hO phan Lqi ntman tir hot dOng kinh doanh Doanh thu hoat Clang tai chinh Chi phi Lai chinh Thu nhap khac Chi phi khac Chi phi thu6 thu nhap doanh nghiap hian hanh Chi phi thue thu nhep doanh nghiap hart Ii LØ nhzian sail Mal thu nhOp doanh nghtep

Ting chi phi ila phat sinh di mua tat sdn ca dinh vti ctic thi san dôi hyn kluic 2.989.189.715 5.508.824.002 3.698.268.218 7.539.750.287

Tang chi phi khnu hao và phan MI chi phi tra triter dai hyn 1118 7.181313 10.733.165.972 6.552.329.195 58.051.878.028

Tang gth 14 ak khan chi phi Ian khong bang lian (Eric chi phi khan hao viz pizazz ba chi phi tra trzrac Mit hyn)

61

COng

2.016.163.911.076 tj

(19.992.293.790)

:I 1.996.1 71.61 7.2861'1:

305.027.985.086 V. (413:2:956.563) (108.744.971.477)

64.227.385.074 (48.739.830.189) 183.731.056.101

(6.101.397.621) (72.462.899.399)

(256.108.039) 11.653.234.450 I,

19.736.032.222

88.524.558.50 7

'

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Ng phai Ira tom tip cOa ho phan Ncr phai tra phfin 66 cho b6 phan Ng phai Ira Ichting phan b6 theo ba phan Tong nyphdi trci

1.024.601.250.243 138.473.211.122 829.893.903.814

1.992.968.365.178

545.008.247.020 53.599.739.821 67.707.143.887

666.315.130728

1

CONG TV C5 PHAN IDTCH Aft) HANG KHoNG SAN BAY TAN SON NHAT Dia chi: San bay quac te Tan Son Nhat, phuang 2, quail Tan Binh, TP.H6 Chi Minh BAO CAO TA! CHINH TONG HOP Cho nam tai chinh kat auk ngay 31 thang 12 nam 2016 Phy lyc: Thong tin ve b6 theo linh vtric kinh doanh (ti6p theo)

Tai san vã rig phai trã caa b phan theo 1mb vijc kinh doanh cüa C8ng ty nhu sau:

Linh litre kinh Linh nye kinh doanh doanh hang h6a tai

hang h6a tai khu TTTM va cfic chi Linh nrc Suing

SO cu6i nam Tai san tom tiep caa Isi) phan 264.575.718.710 65.279.325.516 61.029.013.144 646.919.259.678 1.037.803.317.048 Tai san phan b6 cho b6 phan 35.782.839.001 11.432.261.499 10.811.581.704 Cac tai san kh6ng phan b6 the° b0 phan

16.617.808.594 74.644:49,0i79816 11,1.111 ril

1 911.421I3G1:806 „I, Tang Uzi gut 2.023.869.199.654 Iti t i

Ng phai tra tom tip dm 60 phan 375.085.154.213 1.188.890.780 5.891.347.324 97.392.129.955 479 557 522 27 ; Ng phai tra phan b6 cho b6 phan 27.157.901.156 8.676.679.561 8.205.605.689 12.612.325.233 56.652.511.639 Ng phai tra Icheng phan b6 theo b6 phan 29.466.889.011 Tang n( r phiii ird

mien thue nhanh khic khach Cfic linh vitc khac Cac khoan IGO trir ging

565.676.922.922

S6 dau nam Tel sAn tom tier) cfia Is* phan Tai sari phan ha cho b6 phan Cac tai san khong phan bg theo ho phart Tang thi ran

Hoing Dan Huh Ngtriri 14p

62

250.653.808.379 73.423.193.067 29.655.567.494 52.865.945.518

427.820.417.834 20.857.850.645 22.206.479.671 16.123.668.097

LAISJIA-

Tem Nil Di6u Tri Ketoán truirng

700.524.248.797 24.769.496.078 31.182.202.032

96.329.978.541 7.395.028.249

7.874.563.804

ngay 22 thong 3 nam 2017 0

61/21/11-1- p a / F'

Dcian Thi Mai Hirorng Tang Giam d6c

Co PHAN

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* BICH VI) HANG KHONG

o SAN BAY

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