cho nam tai chinh k~tthuc ngay 31112/2016 bao cao tai chinh van phong...chung tol da tisn hanh ki~m...

CONG TY co pHANPHVC Vl) ~T nAT sAl GON

BAocAoTAICH~HVANPHbNGc6NGTYDA DU<}CKIEM ToAN

Cho nam tai chinh k~t thuc ngay 31112/2016

Thang 03 nam 2017

CONG TY co PHAN pave Vl) ~T DAT SAl GONS6 58 Truong Son, Phuong 2, Quan Tan Blnh, TP.HCM

MlJCLVC

NQIDUNG TRANG

BAo cAo CVA BAN TONGGIAM DOC 2-3

BAo cAo KIEM ToAN DOCL~P 4-5

BANGCAN DOl KE ToAN 6-7

BAo cAo KETQuA HO~T DONGKINH DOANH

BAo cAo LUlJ CHUYEN TrENTI;:

8

9 - 10

THUYETMINH BAo cAo TAl CHtNH 11 - 41

-7

eONG TY co pHAN PH1)C vu ~T nAT SAl GONS6 58 Truong Son, Phuong 2, Quan Tan Blnh, TP.HCM

BAo cAo CVA BAN TONG GJAMDOC

Ban Tang Giam D6c Cong ty ca Phan Phuc vu Mat dit Sai Gall (sau day goi t~t la "Cong ty") d~ trinhbaa cao nay cung voi Bao cao tai chinh Van phong Cong ty da duoc kiem toan cua Cong ty eho nam taichinh k~t thuc ngay 31112/2016 ttl' trang 06 d~ll trang 41 kern thea.

HQII>ONG QUAN TRJ, BAN KIEM SOAT vA BAN TONG GUM DOe

Thanh vien HQi d6ng Quan Tr], Ban Ki€m soar va Ban Tang Giam B6e da di~u hanh Gong ty trongnarn 2016 va dSn ngay l~p Baa cao na~ g6m:

Hl}i dAng Quan Tr]

Ong Nguyen Dinh HungOng Luu Quang LamBa Nguy~n Thi D6 QuyenBa r.e Tbi Di~u TMyOngNguy~n Thanh Tung

Chu tich - Ngiroi dai dien thea phap lu~tPhO chu tichThanh vienThanh vienThanh vien

Ban Ki~m soat

Ba Tran Thj Thuy TrangBa Tran Duang NgQc ThaoBa Ph~m Phuang Linh

Truang BanThanh vienThanh vien

Ban Tang Ghim d6c

Ong NguySn Bloh HLmgOng Nguy~n Van MyOug H(ra KiSn TrungBa Le Thi Hoang Oanb

T6ng Giam d6ePh6 T6ng Giam d6cPh6 T5ng Giarn d6cPhO T6ng Gi3m d6c

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K~ toan tnrang cua Cong ty trong Dam tai chinh kSt thu.c ngay 31112/2016 va d~n ngay I~p Bao eao nayi.aOng Phung Danh Nguyen.

cAe sl/ ~N PHA.T SINH SAUNGAy KET TmIC NAM TAl cHiNH

Ban Tang Giron d6c Cong ty khing dinh r~ng, khOng co S\T ki~n nao phat sinh san ngay kSt tMc namtai chinh co allh huang trQng ySu, yeu call phi'li di8u chinh ho~c cong b6 trong Baa cao tai ehinh ehonam tai chinh kSt tillie ngay 31/12/2016 kem theo.

KIEM TOAN vrEN

Baa eao tai chlnh ello nam tai chinh kSt thlle ngay 3111212016 kern theo dUQ"cki8tn toan bcri Cong tyTNHH KiSm toan va Tu van UHY ACA - Chi nhanh t~i Tp. H6 C11'Minh (UHYACA).

TRAcH ~M CUA BAN TONG GUM DOC

Ban T6ng Giam d6c C6ng ty co tnich nhi~rn l~p Bao cao Uti chinh phau anh trung thl)'e va hQp Iy tinhhinh tai chinh eua Cong ty ~i ngay 31/1212016 c.ung nlm kSt qua ho~t dQl1gkinh doanh va tlnh h1nh luuehuy8n ti8n t~ eho nam tai chinh k8t thue clmg ngay. Trang vj~e l~p Bao cao tai ehinh nay, Ban T6ngGiirm d6e dUQ'eyeu c~u pbai:

2

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CONG TY CO PHAN PHl)C VV ~T DAT SAl GONse 58 Truong Son, Phuong 2, QU~l Tan Binh, TP.HCM

BAo eAo eVA BAN TONG GiAM Doe (TIEP)

TRAcH N~M eVABAN TONG GIAM DOC (TIEP)

Lira chon cac chinh sikh kS toan thich hop va ap dung cac chinh sach do mot each nh~t quan;

Dira ra cae phan doan va uoc tinh mot each hop ly va than trong;

Neu ro cac nguyen t5c kS toan thich hop co diroc tuan thu bay khong, co nhirng ap dung sal lechtrong ySu dn duoc cong b6 va giai thlch trong Baa cao tal chinh hay khong; va

L~p Bao cao tai chinh tren co sa heat d9ng lien t~IC tTL!' tnrong hop khong thS cho rang Cong ty setiSp tuc hoat oQng kinh doanh.

Ban T6ng Giam D6c xac I1h~l1r~l1gCong ty dff tuan thu cac yell diu neu tren trong viec l~p Baa cao tMchinh.

Ban T3ng Giam D6c Coug ty chiu tr~ch nhi~m dam bao r~g s6 sach kS toan duo'c glli chep mQt cachphU hQ'paS phau auh lwp 1y tlnh hlnh tai chlnh cua Cang ty a b~t ky thai diSm nflO va dam baa r~ngBaa cao tm chinh tllan thiI cac ChllAl11lll)'C k€ toan Vi~t Nam, ChS dQ kS toan doanh nghi~p Vi~t Namva cac QlIY dinh phap Iy co lien quan dan vi~c l~p va trinb bay Baa cao tai chinh. Ban T6ng Giam D6ccung chiu trach nhi~m dam baa an to::1I1cllo tal san clla Cang ty va vi v~y tlwc hi~n cac bi~11phap thichhqp d~ ngan cb~n va phat hi~n cac himh vi gian I~n va sai p1wmkhac, -

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UHYACALtd

sJ:lOI2017IUHYACAHCM-BCKTfJL

BAo cAo KIEM ToANDQC L~P

Kinh giri: Cac C6 dong, HQidang Quan tr], Ban Ki~m soat va Ban Tang Giam d6eCong ty ca ph~n Phuc vI}lVI~td~t Sai Gon

Chung tOl da tiSn hanh ki~m toan Bao cao tai chinh Van phong cho nam tal chinh k~t thuc ngay31/12/2016 cua Cong ty C6 phin Phuc vu M~t dAtSai Gon (sau day goi titt la "Cong ty") duoc l~p ngay01 thang 03 narn 2017, tll' trang 6 dSn trang 41, bao g6m Bang can d6i k~ toan tai ngay 3 1 thing 12 nam2016, Bao cao k~t qua hoat dong kinh doanh, Bao cao Luu chuyen tibn t~ cho narn tai chinh kSt thuccung ngay va Ban Thuy€t minh bao cao tai chinh.

Trach nhi~m cua Ban Tang Giam d6e

Ban T6lig Giam d6c C6ng ty chju trach nhi~m v~ vi~c I~pva trinh bay trung th\I'Cva hQ"pIy bao cao taichfnh cua Cong ty thea Chu&u m\TCk~ toan, Ch~ do k~ toan Vi~t Nam va cac quy dinh phap Iy co lienquan d~n vi~c l~p va trlnh bay bao cao tai chinh va chiu trach nhi~m vb ki~111soat n{>ibo ma Ban Giamd6c xac dinh la dn thiSt d~ dam bao cho vi~c !~p va trillb bay bao cao tai chinh khong c6 sai s6t trQL1gy~u do gian I~n ho~c nhim Ian.

Trach nhi~m eua Ki~m toan vien

Trach nhi~m clla cluing toi la dua ra y ki6n vb bao cao tai chinh dp·a tren kSt qua clla cUQcki~m toanoChung toi da ti8n himh kiSm toan theo cac Chu~n m\rc kiSm toan Vi~t Nam. Cac Chu~n nwc nay yeudu chung toi tuan thu chuful mp·c va cac quy dinh v~ d~1Odu·c nghS l1ghi~p, I~.pk8 hOgch va thp·c hi~neuoc kiSm toan d~ dgt dU"Q"Cst,rdam bao hQ'p Iy v~ vi~e Ii~lI bao cao tai chinh clla Cong ty c6 con sai s6ttrQng y8u hay khong.

Cong vi~c ki~m toan bao g6m tht,rc hi~n cilc thll t~ICnbAm tbu tMp cac b~ng ch(rng ki~m toan v~ cac s6li~u va thuy~t minh tren bao cao tai chinh. Cac tbu t\IC kiSm toan dUQ"cIpa chQI1d\ra tren xct dO<lncuakj~m toan vlen, bao g6m dauh gia rui ro co sai s6t trQng ySu trong bao cao tai chfnh do gian I~n ho~cI1h~mI~n. Khi th\Tc hi~n danh gia cac rCdro nay, ki~m toan vien da xem xct kiSm soat nQi bi) clla Congty lien quan d~n vi~c l~p va trillh bay baa cao tai chillh trung thp-c, hQ'p Iy nh~m thi~t k8 cac thu tpcki~m toan phu hQ"Pvcri tlnh hinh tht,rc t8, tuy nhien khong nh~m mpc dich dlra ra y ki8n v6 hi~u qua euakiSm soat DOi bi) cua Cong ty. Cong vi~c ki~m to:'m cling bao g6m aanh gia tinh thich hQ-Pcua cac chinhsach kS toan dUQ"cap dpng va tinh hQ'p 1)'1 eua cac u6"c tin11k6 toan Clla Ban T6ng Giam d6c cling nlmdanh gia vi~c trioh bay t6ng th~ baa cao tai chinh.

Ch(lllg toi tin tuol1g ring cac b~ng chu·ng ki~111toan ma chllUg toi aa tim th~p dlIQ'Cla d~y du va thichhQ"Plam cO"s6 eho y ki~n ki~m toan clla Ch(lllgtoi.

Chi nMnh H6ChiMinh: 46 TrU'O'ngQuylin,Phu'Crng6, Qu~n 3, TP. H6 Chi Minh, Vi$t NamTel: +84 8 3820 4899 • Fax: +84 8 3820 4909Website: www.ul1yaca.vn

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BAo cAo KIEM ToAN noc L~P (TIEP)

y ki~D cua ki~m toan vien

Theo y kiSn cua chung toi, Bao cao tai chinh Van phong Cong ty kern theo aii phan anh trung thuc vahop ly, tren eac khia canh trong ySu, tinh hinh tai chinh cua Cong ty cb phao Ph~ICVI,I Mat a&t Sai Gontai ngay 31 thang 12 narn 2016 cling nhu kSt qua hoat dong kinh doanh va tinh hinh luu chuyen tiSn t¢cho nam tai chinh kSt thuc-cung ngay, phu hop ~6i cac Chllfrn muc kS toan Vi~t Nam, CIlS d9 k~ toanViet Nam va cac quy a~I5.phap Iy c6 lien quan den viec l?p va trinh bay bao cao tai chlnh.

Giam docGi!y clurng nhan DKHN kiSm toans61496-2014-112-1

Luong Ngo Bao TranKi~m toan vienGi&y cb(rng nh?o DKHN kiSm toans61828-2014-112-1

rhay m!il vaQ(li difn choCONG TY TNHH KIEM ToAN vA TV VAN URY ACA - cm NHANH TAl TP. HO CHi MINHTp. H6 Chi Minh, ngay 01 thang 03 nam 2017 .

5

CONG TY CO pHAN PHUC VUMAT nAT SAl GON BAO cAo TAl catxa VAN PHONG, . . .S6 58 Truong San, Phuong 2, Q.Tiin Binh, TP.HCM Cho narn tai ehinh kSt thuc ngay 31112/2016

BANG CAN DOl ICE TOANTaingay 31 thang 12niim2016

TAl SAN Mas3 Thuy~t T~i 3111212016 T~i 0110112016minh VND VND

TAl SAN NGAN H~N 100 263.953.244.340 178.068.657.871

Ti~ n va cac khoan tuong duong ti~ n 110 5 125.486.084.713 77.320.460.575

Ti~n III 95.486.0.84.713 57.320..460..575 ~

Cac khoan tirong dirong ti~n4

112 30..0.0.0..0.0.0..0.0.0. 20..0.0.0..0.0.0..0.0.0. ,,Cac khoan phai thu ng~n han 130 127.133.416.678 88.548.419.241 ~

Phai thu ngan han cua khach hang 131 6 127.598.665.934 88.20.5.636.0.71 J

Tra truce cho nguoi ban ng&nhan 132 6.457.874.430. 5.310.0.67.40.3),

(Phai thu ngim han khac 136 7 1.511.580..280. 9.646.0.26.70.9

DIJ phong cac khoan phai thu kh6 doi 137 (8.434.70.3,.966) (14.613.310..942) ~0;

Hang t6n kho 140 5.599.217.570 7.705.674.468

Hang t6n kho 141 8 5.599.217.570. 7.70.5.674.468

Tai san ngin han khac 150 5.734.525.379 4.494.103.587

Chi phi tra tnroc ngKn han 151 12 30.0..975.192 251.970..484

Thu~ GTGT duoc kh§u tnr 152 5.433.510..741 4.242.133.10.3 ~Thue va cac khoan khac phai thu 153 16 39.446 ~

'"Nha mroc ~

TAl SAN nAIII4NJ,

200 209.090.998.463 132.732.503.821 '\

Cac khoan phai thu dili han 210 15.003.379.327 «

~V6n kinh doanh (; dan vi trt,rc thuQc 213 15.0.0.3.379.327 ~

Phai tim dai h~n kMc~

216 7 20..60.0..0.0.0..0.0.0. 14.60.0..0.0.0..0.0.0.

DIJ phong phai thu dai h~n kh6 doi' 2]9 (20..60.0..0.0.0..0.0.0.) (14.60.0..0.0.0..0.0.0.)

Tili san e3 dioh 220 207.184.591.674 116.301.070.079

Tai san c6 dinh bilu blnh 221 10. 20.7.184.591.674 116.30.1.0.70.0.79

- Nguyen giG 222 362.731.087.589 237.463.167.243

- Gia tri hao 1110nluy k€ 223 (155.546.495.915) (J21.162.097.164)

Tai san c6 dinh vo hlnh 227 1 1

- Nguyen gia 228 774.068.000 774.068.000

- Gia trt hao mon luy k€ 229 (774.068.000) (774.068.000)

D§u to" tili ehioh dili h~n 250 14 190.000.000

f)~u ill gop v6n vao cae dan vi kM.c 253 190..0.0.0.0.0.0.

Tili san dili h~o khae 260 1.906.406.789 1.238.054.415

Chi pm tra truac dai h~n 261 12 716.621.455 738.432.595

Tai san tl1U~tim nh~p hoan I?i 262 13 1.189.785.334 499.621 ..820.

TONGTMSAN 270 473.044.242.803 310.801.161.692

Cae Thuyit minh dinh kern la rn9t b9 ph(m /u;rpthQnhcua baa cao tai chinh nay 6

C9NG TY co PHAN PHVC VV ~ T BAT SAl GON BAo cAo TAl CHiNH VANPHONGSo 58 Truong San, Phuong 2, o.rae Binh, TP.HCM Cho nam Utichinh kth thuc ngay31112/2016

BANG CAN DOl KIt TOANTgi ngay 31 thang 12ndm 2016

NGUONVON Mas6 Thuyet T~i 31112/2016 T~i 0110112016minh VND VND

N<}PHAITRA. 300 143.755.823.214 107.658.980.135Nfl ngin han 310 135.985.498.491 107.658.980.135Phai tra ngiroi ban ng~nhan 311 15 33.715.267.624 30.288.680.213

Ngiroi mua tra ti~ntnroc ngan han 312 199.961.608 371.737.830

Thu~ va cac khoan phai nQPNha 313 16 7.707.108.714 7.463.749.220

nuaePhai tra ngiroi lao dong 314 86.04l. 558.273 62.375.796.668

Chi phi phai tra ng~n han 315 17 1.816.394.306 401.460.000

Phai tri ng~nhan khac 319 18 2.284.052.348 2.536.400.586

Quy khen thuong, phuc loi 322 4.221.155.618 4.221.155.618

Nfldai han 330 7.770.324.723Phai tra nQibQv~ v6n kinhdoanh 334 3.744.428.723

Phai tra dai han khac 337 18 4.025.896.000

VON CHiT So' ROO 400 329.288.419.589 203.142.181.557

~V6n chti SO'hirn 410 19 329.288.419.589 203.142.181.557V6n gop ella chu sa huu 411 200.000.000.000 140.508.000.000

- csphieu phd thong co quyen 411a 200.000. 000. 000 140.508.000. 000 ibiiu quyetThang du v6n c6 phan 412 6.603.680.000 jC6 pbi~uquy 415 (133.000.000) (28.000.000)

Quy dAu ur phat tri~n 418 7.139.777.265LQ'inhuan sau thue chua phan ph6i 421 115.677.962.324 62.662.181.557

- LNST chua phdn phoi liiy ki din 421a 204.132.755cuoi ndm truoc- LNST chua phtin ph6i nam nay 421b 115.473.829.569 62.662.181.557

TONG NGUON VON 440 473.044.242.803 310.801.161.692

Tp.H6 Chi Minh, ngay 01 thang iJ3 nam 2017

NglfOi I~p bi~u K~ toan trU'O'ng

D~ng Thi Minh Nguy~t Phimg Danh Nguyen

cae Thuy€t minh dinh kern lil 1tI9t b(Jph(in h9P thilnh cua Mo cao ted chinh nay 7

CONG TY CO pHAN PHVC VQ ~T nAT SAl GON BAo cAo TAl CHiNH VANPHONGs6 58 Truong San, Phuong 2, Q.Tari Binh, TP.HCM eho Ham tili chfnh k~t thllC ngay 31/12/2016

BAo cAo KET QUAHO~ T DQNG KINH DOANH

Cho ndm tid chlnh kit thuc ngay 3111212016

Chi tieu Ma Thuyet Nam 2016 Nam 2015A rninh VND VNDso

Doanh thu ban hang va cung cftp 01 21 664.913.028.596 545.361.176.645dich vuCac khoan giarn tnr doanh thu 02

Doanh thu thul1n ban bang va cung 10 21 664.913.028.596 545.361.176.645Acap

Gia vc3nhang ban 11 22 450.261.004.747 370.693.538.792

LQi nhu~n gQPv~ ban hang va 20 214.652.023.849 174.667.637.853cung cftp djch V\l

Doanh thu hoat dQng tai ehinh 21 23 5.343.537.708 5.443.388.859

Chi phi tai chinh 22 24 1.095.073.587 718.337.439

Trong do: Chi phi ldi vay 23

Chi phi ban hang 25 ~~

Chi phi quan Iy doanh nghiep 26 25 54.569.263.103 73.42l.222.160 I-

LQi nhu~n thul1n tir hoat dQng 30 164.331.224.867 105.971.467.113Jkinh doanh'N

TI1Unh~p khac 31 27 405.112.740 71.826.024 ~~

Chi phi khac 32 28 83.588.074 292.089.653

LQi nhu~n khac 40 321.524.666 (220.263.629)

TAng IQinhuan k~ 'toan truec thu~ 50 164.652.749.533 105.751.203.484

Chi phi thu~ TNDN hi~n hanh 51 29 33.780.148.964 25.216.359.970

Chi phi thue TNDN hoan lai 52 30 (690.163.514) (499.621.820)

LQi nhu~n sau thu~ thu nh~p 60 131.562.764.083 81.034,465.334doanh nghi~ p

Tp. H6 Chi Minh, ngay 01 thang 03 ndm 2017

NgU'O'iI~p bi€u K~ toan trufmg

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n~ng Th] Minh Nguy~t Phung Danh Nguyen

Cac Thuyet minh dinh kem fa m(J1b(Jphdn h9P thanli cua baa cao {iii chinh nay 8

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CONG TY co pHANPHl)C \TV ~T BAT sAl GON BAo cAo TAl CHiNH VAN PHONGs6 58 TfU'ang San, Phuong 2, Q.Tiin Binh, TP.HCM Cho natn tai ch[nh k~t th'uc ngay 31/12/2016

BAO CAO LUU CHUYEN TIEN 11:(Phuong pluip gidn tiip)

Cho nam tai chinh kit thuc ngay 3111212016

Chi tieu Mil Thuy~t Nam 2016 Nam 2015s6 minh VND VND

Liru chuy~n ti~n tir hoat dQng kinh doanhLQi llhu~n tnroc tl1U~ 01 164.652.749.533 105.751.203.484Bi~u chinh cho cac khoan

Kh~u bao TSCD va BDSDT 02 33.785.547.606 22.583.405.006

Cac khoan dir phong 03 (178.606.976) 29.213.310.942

(LaO/la cac khoan chenh ~ch tY gia h6i 04 (159.848.982) (216.136.994)

doai do danh gia lai cac khoan muc ti@nt~(LaO/la heat dong diu ur 05 (2.059.747.976) (849.521.757)

L!1i nltu{in til hoat a{jng kinh doanh tnuic 08 196.040.093.205 156.482.260.681thay dJi van luu d{jng

(Tang)/Giam cac khoan phai thu 09 6.006.537.325 (22.072.628.760)

(Tang)/Giarn bang t6n kho 10 2.106.456.898 (799.825.735)

Tangl(Girun) cac khoan phai tra (khong k~ 11 52.7l3.143.384 (17.146.358.507)Jaiyay phai tra, tl1U~thu nhap doanh nghep :!-

1!phai nop) ~(Tangj,'Giam chi phi tra tnroc 12 (27.193.568) 284.307.786 ~TI1U~thu nhap doanh nghiep da n9P 15 (34.774.080.351) (23.847.232.609) 1l

T~L1tim khac tir h01;1tdong kinh doanh 16 57.039.880~

Ti@nchi kM.c tir ho?t dong kinh doanb 17 (10.722.149.000) (191.568.457.128) ?l

Lttu cftuyill ti€n tImOn tir /to(lt d{jng kinh 20 211.342.807.893 (98.610.894.392) ;~

doanh

LO'll chlly~n ti~u tir ho~t dQug dAu to'Ti@nchi d~ mua s~m, xiiy d\mg TSCD va 21 (145.614.982.434) (35.493.211.697)

cac ffii san dai h~n k118.cTi~n chi cho yay, mua cac cong ql n9'Clla 23 (20.000.000.000)

dan vjkhacT~n thu h6i cho yay, ban l?i cac cong ql 24 20.000.000.000 14.000.000.000

n9' cua d0'11 vi khacTi@nchi d§u illgop v6n vao don vi khac 25 (190.000.000)

Ti@nthu h6i dftu to' g6p v6n vio dan vi khac 26 190.000.000

Tj~n tllU lai yay, c6 ruc va lQ'inhu~n duQ'c 27 2,222.442.405 845.668.307

chiaLttu cltuydll ti€1tthuOn til /IO(lt d{jl1gaau til' 30 (143.202.540.029) (20.837.543.390)

Cric Thuyit rninh dinh kern la m6! b9 phrjn hr;rpfhcmh cua Mo cao tai chinh nay 9

CONG TYCO PIIAN PHVC VI) ~T nAT SAlGON BAo cAo TAl CHiNR VANPRONGS6 58 Truong SO'I1,Phuong 2, Q.Hil1 B.inh,TP.HCM Cho nllin Utichinh kSt thllCngay 31/12/2016

BAo cAo LUUCHUYEN TIEN T~ (TrEP)(Plucang pluip gidn tiJp)

Cho ndm tai chinh kit thuc ngay 3111212016

Chi tieu Ma Thuy~t Nam 2016 Nam 2015s6 minh

VND VND

Lnu chuy~n ti~n tir hoat dQng tai ~binhTi8n thu tir phat hanh c6 phieu, nhan v6n 31 9.930.520.000gop cua chu s6 httuTi~n chi tra v6n g6p cho cac chu sa hiru, 32 (105.000.000) (28.000.000)mua lai e6 phieu cua doanhnghiep oil phatha11hC6 nrc, lQ'i nhuan dli tra cho ehll sa httu 36 (29.985.750.000) (14.050.800.000)

Luu clzuyin tiin t/tudn tir hoa: d{)ng tid 40 (20.160.230.000) (14.078.800.000)

chinhLU'U chuyen ti~n thuAn trong nam 50 47.980.037.864 (133.527.237.782)

TiSn va tuong duong ti~n d§u nam 60 5 77.320.460.575 210.659.059.914

Anh huang ella thay d6i 15'. gia h6i doai quy 61 185.586.274 188.638.443d6i ngoai t~

TiSn va nrong duong ti~n cu6i nam 70 5 125.486.084.713 77.320.460.575

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NgU'Oil~p bi~u K~ toan trlf()'n

Tp. H6 Chi Minh, ngay 01 thang 03 ndm 2017

D~ng Tb! Minh NguYft Phung Dauh Nguyen

Cac Thuyh minh dinh kem la mOlbo ph4n h9P thanh dla bOocao (iii chinh nay 10

C~NG TY CO pHAN PHVC vu ~T DAT SAl GON BAO CAO TAl cHiNH VAN PHONGS&58 Truong San, Phuong 2, Qu~nTanBinh,TP.HCM Cho narn tai ch[l1hk&tthlle ngay 31112/2016

THUYET MINH BAO CAO TAl CHiNH(Cac thuyh minh nay la b9 phdn h9'[Jthanh va cdn duac doc tl6ng thili voi Baa cdo tai chinh kem thea)

1. I>~C DIEM HO~T DQNG CVA DOANH NGm~p

1.1 HiNH TRue s6 Him VON

Cong ty C6 ph§n Phuc VI) M~t dit SaLGOll(sau day goi tiit 1a"Cong ty") la Cong ty C6 ph§.nheat dong thea GifrYclnrng nhan dang ky Doanh nghiep s6 0312610240 dang kY l§.nd~u ngay06 thang 01 narn 2014 va tbay o6i I§ntlur tir vao ngay 24 thang 10 nam 2016.

Ten goi d§.ydll bang tieng Vi~t: CONG TY CO PHAN PHVC V1) MAT DAT SATGON.

Tr\1sa chinh: s6 58 Truong SO'n,Phuong 2, Quan Tan Blnh, Thanh ph6 H6 Chi Minh.

V6n di~u 1~cua Cong ty tren Gi&yclnrng nhan dang kY Doanh nghiep Ia 200,000.000.000d6ng.

1.2 LTNHvue KINH DOANH

Linh vue kinh doanh cua Cong ty 1adich VI,! phuc V~I ky thuat tluroug maiMat dat.

1.3 NGA.NHNGHE KINH DOANH

Hoat dong chinh cua Cong ty bao gem:

Hoat dong dich Vl,lh6 trq tqfCti~p cllo v~n tai hang khong, chi tiSt:

Trl,l'ctiSp simxuit, kinh doanh t{licac cang hang kMng san bay;Khai thac kSt cau h~tAng,trang thi~t bi, thi~t bi cilllghang khOng,san bay;Cung (rug cac dich V\I bao dtrang tflUbay, phVtUng,thi~t bi hang khOngva cae trang thi~tbi khac;Cung ung cac dich VI,! kY tbu~t, dich VI) khoa hQc,cong ngh~trong va ngoai nu6'c;Cung uug dich VI) ky thu~t tluwng l11~im~t oat;CWlg(rug cac dich VI,! t~i nha ga hanh kba.ch,ga hang hoa;Mua ban v~t tll, thi~t bi, phI,!tung, thi~t bi hang khong;Dieh V1,l d~i ly cbo cac hang hang khong, cae cong ty v~n tai, du lich cac nha silll xu~t,cung (rng tau bay, v~t tll, pi1\!tUng, thiSt bi tau bay va trang thiSt bi chuyen nganh hangkhong;Cung ung cac dieh VI,! plil,lcV\l san d6 t~i cac cang Mng khOngsan bay;Cling (rng xang d~u, rna hang khong (bao g6m nhien li~ll, d~u ma boi tron va ch~t longchuyen dll11g)va xang d§u t~i cac dmg hang khong, san bay;Kinh doanh kho hang hoa, giao I1h~nhang h6a;Slra chua, bao tri, liip d~t cac trang thi~t bi ai~n, di~n ttt, cO'khi chuyen nganh, cong trinhdan dl)ng (tnTgia eong cO'khi, tai chb phSthai, xi 1l1l;l dj~n tc;litr~lsa)./.

1.4 CHU KY SAN XUAT, KINH DOANH THONG THU'ONG

Ho~t dong kinh doanh chu ySu cua Cong ty hi cung d.p dich vv ky tbu~t thuO'ngm~iM~t dat.Theo d6, cl1UkY san xu§t kinh doanh thong t1mo'ngeua C6ng ty la ngftn ngay va quay yangthuong xuyen, lien tvc trong th<:ing,

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CONG TY CO PHAN rauc \TV MAT DAT SAl GON BA.OcAoTAl CHiNH VAN PHONGS6 58 TrucYUgSan,Phuong 2, Qu~n Ta~lBlnh, TP.HCM Cho narn tai ehfnb kSt thuc ngay 31/12/2016THUYET MINH BA.OcAoTAl CHiNH (TIEP)(Cac thuy§t minh nay ta b6 phdn hap thanh va cdn duoc arc a6ng thoi voi Baa cao [iii chinh kem thea)

1. B~e DIEM HO~T BQNG eVA DOANH NGHI$P (TIEP)

1.5 D~C DIEM HO~T DONG eVA DOANH NGHl$P TRONG NAM TAl CHiNH CO AN1I.HUONG DEN BAo cAo TAl CHiNH

Hoat dQng kinh doanh chu y~u ella Cong ty 1ftcung c§p djch vu ky thuat thuong ITI~iMat dkCac chinh sach v~ gia, chinh sach giam gia cua Cong ty se anh huoug d~n doanh thu. Ngoaira, vi.~c Cong ty thuc hien ti~t ki~ITIchi phi phu IWp cling anh huong 16n d~n k~t qua boatdong cua Cong ty.

Trong quy 3 narn 2016, Cong ty da hoan t~t viec chia c6 tire con lai cua narn 2015 voi tY 1~5:2 b~ng cb phieu thea Nghi quyet Dai hQi d6ng e6 dong s6 021NQ- DADCD ngay11104/2016 va trong quy 4 nam 2016, Cong ty da hoan t~t thu tve phat hanh e6 phiSu theochuang trlnh hra ChQlleho nguo·j lao Q9ug trong Cong ty, s6 lU'Q'ngc6 phiSu phat hanh tbem 1ft332.684 e6 phiSu. Theo d6, d~n ngay 31/12/2016 v6n Di~u I~eua Cong ty la 200.000.000.000d6ng.

Ngoai ra, thang 5/2016, t~p doan Hang khang ANA Holdings Inc da tra tbanh e6 dong ehi~llIU'Q'ecua T6ng Cong ty Hang khong Vi~t Nam (Vietnam Airlines). Theo d6, tit ngay20/09/2016, Hang Hang khong All Nippon Airways (m9t dan vi con cua t~p doan ANAHoldings) dil tbay d6i dan vi cung c§.p dich vv ph\lC vv m~t dAt tir Cong ty C6 ph~n Phvc V\lM~t dit Sai Gon sang Cong ty TNHH MTV D~ch Vl,I M~t dit San bay Vi~t Nam (Cong ty coneLLaVietnam Airlines).

-01

1.6 CAD TRUC CVA DOANH NGHl$P

Cong ty khang c6 cae Cong ty con, Cong ty lien doanh, lien k€t.

Chi nhanh DANfulg la do·n vi Iw.ch toan pbv thuQc cua Cong ty, ho~t Q<)ngthea Giiy clUIngnh~n dang ky ho~t d9ng s6 0312610240-00 I dang ky Iftn d~ll ngay 27 thing 04 nam 2015.Dia chi t~i: Cimg Hang Khang Qu6e TS Da Nfulg, Phuong Hoa Thu~l Tay, Qu~n Hai CMu,Tp. Ba N~.ng. '

Chi nhanh Cam Ranh la don vi lwch to{m d9C I~p cila Cong ty, ho~t dQllg thea Gi&y ch(rngnh~n dang kY ho~t d9ng s6 0312610240-002 dang ky I~n d~u ngay 20 thang 05 nam 2016.Dia chi t~i: Cang Hang Khang Qu6c T€ Cam Ranh, Thanh ph6 Cam Ranh, Tinh Khinh Hoa.Ngay 01/0112017, Cong ty C6 ph~n Phl,lc VI,I M~t d~t Cam Ranh duQ'c thanh l~p tren co so'chuy~n d6i Chi nhanh Cam Ranh cua Cong ty thea Ngbi quySt H6i d6ng Quan tri s6 164INQHDQT ngay 23/12/2016 (xem them t(li Thuyit minh sci 32.3).

·1

1.7 TUYEN BO VE KHA NANG SO SANH THONG TIN TREN nAo cAo TAl CHrNH

s6 Ji~u so sanh tren Bao cao,tai chfnh la s6 li~u tren Bao cao tai chinh Van phOng Cang ty chonam tai ehinh kSt tbuc t~i ngay 31112/2015 dil duQ'ckiSm toano

2. KY KEToAN,DON VJ TrENn: sir D(JNG TRONG KE ToAN

2.1 KY K.E ToAN NAM

Ky kS toan BalTIcua Cang ty b~td~u tlr ngay 01 thing 0 I va k~tthue ngay 31 thang 12 narnDuo'ng Iich.

2.2 DON VI TlEN T$ Sly' Dt;JNGTRONG KE ToAN

Dun vi tien t~ Slr dvng trong k~ to{lIl la D6ng Vi~t Nam (VND).

12

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CONG TY CO pHANPHUC VU MATDAT sAl GON BAo cAo TAl cHiNH VAN PHONGS6 58 TruOng San, Phuong 2, Quill Tin Billh, TP,HCM eho nam tai ehinh k~t thue ngay 31112/2016THUYET MINH BAo cAo TAl CHlNH (TrEP)(Cdc thuyit minh nay ta br)phdn hop thanh va cdn dU(JCdoc d6ng thoi voi Baa cao tai chinh kem thea)

3. CHUAN MVC VA CIIE DQ KE TOAN AP Dl)NG

3.1 cuE DO KtToAN Ap D1)NG

Cong ty ap dung ChS dOKS toan doanh nghiep ban hanh thea Thong tu 200/TT-BTC ngay22112/2014 ("ThOng tu 200") cua BO Tai chinh Im011gdfrn ChS efQkS toan doanh nghiep, vaThong nr 53/2016/T-BTC ("Thong tir 53") cua B<)Tai chinh ngay 2 l/3/20 16 sua d6i, b6 sungmot s6 di8u cua Thong ill200 cua BOTai chinh.

3.2 TUYEN BO VE VI¥C TuAN THU CHUA.NMT/CKt ToAN vA CHE DO KE ToAN

Cong ty tuan thu cac Chuan muc va CbS do kS toan Vi~t Naill hien hanh dS l~p va trinh baycac Bao cao tai chinh cho nam tai ch fnil kSt thuc ngay 31112/2016,

4. cAc cHiNH SACH KETOAN crrn YEU

4.1 UOC TiNH KE ToAN

Viec l~p Bao eao tai ehinh tuan thll theo cac Chu&n ml)'cKS toan Vi~t Nam yeu cAuBan T6ngGi,run d6e pbai co nhfrng uae t1nl1va gia dinh inh huo'ng dSn s6 li~u bao cao vS cac eong n9',tai sin va vi~c trinh bay cac khoan eong nQ'va tai san tiSm tang t~ingay I~p Bao cao tai chfnhcling nhu cae s6 li~u bao cao vS doanh thu va chi phi trong su6t nam tai cbinh, S6 li~u pMtsinh tl1l)'C tS co thS khac vai cao uac til1h, gill.di,nh d~t ra,

-"

4.2 NGUYEN TAc KE ToAN TIEN vA cAe KHOAN TU'ONG DUONG TIEN

TiSn va cac khofm tu'O'ngduO'ng tiSn bao g6m tiSn m~t t~i quy, ti~n gll'i ngan hang, ti€n dangchuy8n, tiSn gui ngan bang co ky h~1l g6c khong qua 03 thang co tinh thanh khoan cao, cokhli: nang chuySn d6i d~ dang tba1111cac khoin ti~n xac dinh va it rlli ro lien quan dSn vi~cbiSn doug gia tri ebuySn d6i ella cae khoan nay.

'jj

4.3 NGUYEN TAc KE ToAN cAc KHOAN PHAI THU

Cac khofm phai tbu duQ'c thea d5i chi tiSt theo k1 h~ phai tilu, d6i tU9'ng phai tim, 101;linguyen t~phcii tllU va cac ySu t6 kbac theo nhu c~u quan Iy,

Kbi I~p Bao cao tai chfnh, Cong ty din clr ky b?ll COll I~i eua cac khoan phlii thu d8 phan 101;lila dai h~n ho~c ngiin lWn,

Cong ty thl)'c bi~n trich I~p dV' phong thea ThOng tu 200 va Thong tll' s6 228/2009JTT-BTCngay 07/12/2009 cua BQTai chinh v€ vi~c "Huo'ng dfrn cbS dO trich I~p va srI'd~mgcac kholind\I phong giiun gia hang t6n kho, t611thiit cac khoan d&utll' Uti ehinb, n9' pblii tilu kIlo doi vabao banh san phftm, hang hoa, cong trinh xay Iftp t~i doanh l1ghi~p",

SI)' tang ho~c giam khoan dl)' phOng pluli till! kh6 doi h~ch toan vao chi phi quan ly doanhnghi~p trong 11am,

4.4 NGUYEN TAc KE TOAN HANG TON KHO

Hang t6n kho duQ'c xac dinh tren cO'so' gia th~p hO'ngi[l'a gia g6c va gia tri tbu§.n co thS t111)'chi~n duQ'c, Gi.a g6c hang t6n kho bao g6m gia l11ua,chi phI nguyen v~t li~u tp.rc ti~p, chi philao dong tr~rc ti~p va chi phI sin xu!t chung ho~c chi phi lien quan khac, nSu co, d6 co duQ'chang t6n kho 0' dia diSm va tr~ng thai hi~n t~i, Gia tri tbu~n co tbS thllc hi~n Oll'Q'cduQ'c xacdinb b~l1g gia ban uao tinh trtl' ca.c chi phi dS holm thanh cLIngchi phi tiSp thi, ban hang vaphan ph6i phat sinh,

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CONG TY co plIANPHUC VUMAT BAT sAl GON BAo cAo TAl CHiNH VANPRONGS6 58 TruOng San, PhuOng 2, Quin Tin Binh, TP,HCM Cho nam tai chfnh kSt thuc ngay31/12/2016THUYET MINH BAo cAo TAl CHiNH (TIEP) ,(Cac (huyh minh nay fa b9 phdn h9']Jthanh va cdn duac Q9C a6ng thai voi Baa cao tai chinh kem thea)

4. cAc cHiNH SACH ICE TOAN cmr YEU (TrEP)

4.4 NGUYEN TAc KE ToAN HANG TON KHO (TIEP)

Hang t6n kho duoc hach toan thee phuong phap ke khai thirong xuyen, Gia g6c cua hang t6nkho duoc xac dinh thee phuong phap binh quan gia quyen.

DlJ phong giam gia hang t6n kbo cua Cong ty (nSu co) duoc trich I~p cho phdn gia tri du kienbi t6n thilt do cac khoan suy giam trong gia tri (l6i thoi, hong, kern pham chat.. .) cua hang t6nkho thuoc quyen so' huu cua Cong ty dua tren b&ngchirng v~ SlJ suy giam gia tri tai ngay kStthuc ky kS toano SI)' tang hoac giam khoan du phong giam gia hil.l1gt6n kho duQ'c lw,ch toanvao gia v6n hang ban trong nam,

4.5 NGUYEN TAc GHI NH~N vA KlI.Au HAO TAl SAN CO B,NH

Tai san c6 dinh hu'll hlnh dUQ'etrloh bay tbeo nguyen gia tn'l' gia tri hao mon lUy kS, Nguyengia tai san c6 dinh huu hlnh bao g6m gia mlla va toan bQ cac chi phi lien quan khac lien quantn,rc tiSp dSn vi~c dua tai san vao tr~ng thai s~n sang su:dl,mg,

Nguyen gia tai san c6 dinh huu hinh do cae nM thfru xay d~mg bao g6m gia tri cong trinhholm thanh ban giao, cac chj phi lien quan tn,l'c tiSp khac (nSlI co),

8bi vO'ieac tai san c6 dinh hoan th:i.nh va da dll'a vao sli dvng nhung chua duQ'c C§P co thfunqUY~l1phe duy~t quySt to<ln se dm;rc t?JTIghi tang nguyen gia taj san c6 dinh va trfeh kh~uhao. Khi co quySt toan dUQ'cduy~t se di~lI chinh I?i nguyen gia tuO'ng (mg, khong di&u chinhI~i chi phi kh~u hao da trlch rna se di~lI chinh gia tri kh§u hao (tang ho~c giam) tuO'ng (rng vO'ith01 gian sli dVng con Jl;licua tai sfm e6 dinh.

"

86i vO'i cac tai san e6 dinh hu'u hinh hi~n co t?i tho'i di8m xac dinh gia tri doanh nghi~p,nguyen gia eua cae tai san nay duQ'c ghi nb~n thee gia dll'Q'cdanh gia Jl;lithea h6 so' xac dinhgia tri doanh nghi~p Cong ty TNHH MQt thanh vien PIwc V~l M~t d§t Sai GOll tl;ljtho'i diSm31/03/2014 da duQ'c BQ Giao thong V~n tai phe duy~t t?i QuySt dinh s6 2189/Q8-BGTVTngay 10/06/2014.

Ty 1~kh~u hao QUQ'cric dirih theo plurong pbap duong thing, din cli vao tbo'i gian su' dvnguO'c Hnh cua tai san, phu hQ'p v6i t'l1o'igian khftu hao till san c6 dinb Oa duQ'c quy dillh tl;liThong tu s6 45/2013/TT-BTC ngay 25/0412013 clla BQTai chinh vS ch~ dQ qUall Iy, Slr dllngva trfch kh~u hao tai san c6 dinh va Thong tlr s6 147/2016/TI-BTC ngay 13 thang 10 nam2016 su'a d6i, b6 sung mot s6 di~u cua ThOng tll' s6 45. Tho'j gian Sll' dl,ll1gcua tai san u6'e Huhnlm sau:

LOl;li tiii sanNha clia, v~t kiSn trU.cMay moc, thiSt biPhuong ti~n v~n taiThiSt bi Van phong

ThiYi gian kh~u hao (nam)05 - 3003 - 1005 - 0804- 06

Hti san c6 dinh vo hinh dUQ'ctrlnh bay thee nguyen gia, baa g6m ban quy~n may tfnh du'Q'ckh§u hao trong 3 11am va phAn m~m may vi tinh oUQ'ekh§u hao trong 5 nam,

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CONG TY co pBAN PHVC VV ~T BAT sAl GON BAocAo TAl CHiNH VAN PHONGS6 58 TruOng Son, PhuOng 2, QU?n n.n Bloh, TP.HCM Cho nam tai chinh k~t thuc ngay 31112/2016THUYET MINH nAo cAo TAl CHiNU (TIEP)(Cae thuyit minh nay to. b9 phdn h9]Jthanh va c6n duoc doc dOng thoi vai Baa cao ta! chinh kem thea)

4. cAc cHiNH SACH KE ToAN crm YEU (TIEP)

4.6 NGUYEN TAcKE TOAN CHI PHi XAYDl/NG co BAN DO' DANG

Chi phi xay dung co ban do dang bao g6m cac tai san la cac thi~t bi dang trong qua trinh dAutir mua s~m va I~p di;it,chua dira vao Sll' dung, cac cong trinh xay dung co ban dang trong quatrinh xay dung chua duoc nghiem tim va dua vao SlJ' dung tai thoi di~lUkhoa s6 I~p Bao caotid chinh. Cac tai san nay duoc ghi nhan thee gia g5c. Gia g6c nay bao g6m: chi phi hang hoa,dich V\I phai tra cho cac nha thAll,nguoi cung dp, chi phi lai vay co lien quan trong giai doandiu to' va cac chi phi hop Iy khac lien quan true ti8p d8n viec hinh thanb tai san sau nay. Vi~ctinh khAu hao cua cac tai san nay dlrQ'cap dl,lng gi6ng nhu vo-icae tai san khac, bilt dAlitir khitai san (y vao tr~ng thai s~n sang sir dl,lng.

4.7 NGUYEN TA.CKE TOAN CUI PHt TRA TRU"OC

Chi phi tra truo-c ngfill h~n bao g6m cac chi phi slr dl,lngvo tuy~n di~n tir, phi euO"cMetrowan,phi st.'rd\lng phAn mSm mail server va cac chi phi khac co thai hl;m pMn b6 khong qua 12thang.

Chi phi tra truo-c dai h~l bao g6m gia tri Call l~i cua nhu·ng cong C\1,d\1ng CI,IdU·9·Cdauh gial~i qua xac dinh gia tri doanh nghi~p, chi phi ban quySn phfin mSm Kaspersky dU·9·Cdanh giala co kha nang dem l~i IO'ifeh kinh tS trong tuung Jai vai tho·i h~n slr dl,ll1gtren mot nlun.

Cac ohi phi nay dUQ"cv6n hoa dlro-i hinh th(rc cac khoan tra tru6"c dai h~l va dUQ·cpharr bbvao chi phi san xudt kinh doarrh trong thO·igian kMng qua 03 nam.

4.8 NGUYEN TAc GHI NH~ CHI PHi PHA) TRA

Chi phi phai tra dUQ"cghi nh~n la cac khoall phii tni cllOhang hoa, dich VI) da nh~n dUQ"ctilnguo·i ban nhul1g thgc t8 chua chi tra, duQ'c ghi nh~n vao chi phi silll xu~t, kinh doanh trongnam.

4.9 NGUYEN TAc GHI NH~N VON CHV s6 mru

V6n diu tu cua chu s6' huu duvc phan anh theo sb v6n tlwc t~ ChLlso·huu da gop, khong ghinb~n thee s6 cam k~t, s5 pMi thu cua cac cllll 50- huu. Khi nha dau tu gop v6n b~llg ngo~i t~thea ti8n dQ, Cong ty se ap d\lng ty gia giao dich thgc t~ tl;litlmg thai di~m th\l·c gop d~ quydbi ra Vi~t Nam D6ng va ghi nh~1)vao v6n dliu tu cua chu sO-hfj·u, tMng du v6n c6 phin (n~uco).

Truang hQP nMn v6n gop b~ng tai si'm till phan anh tang V6n dau tu: CLIachu sO-hi1"uthee giadauh gj{ll~i clla tai san duQ'ccac ben gop v6n chAp nh~n.

V6n gop c6 phAn cua ca.c c6 dong dU"Q"cghi thee gia thvc tS phat hfmh c6 phi~u, dlJ'Q'cphananh ohi ti~t thee hai chi tiell rieng nlm sall: V6n gop Clla chu s6"hu·uva th~ng du v6n c6 pb§n:vim gop Clla chu so·huu duQ'c pluln anh theo 11l~nh gia CLlac6 phi~ll d6ng thai dU"Q"Ctheo doichi ti~t d6i vo-i c6 pll'i~uph6 thong co quy~n biSu guySt va c6 phi~lI uu aai. Can tMng du·v6nc6 phin philll an11kho{ll1chenh I~ch giG-am~nh gia va gift phat hanh c6 phi~u (kS ca. caetruo·ng hQ"ptai phM hanh c6 phi~u quy).

V6n kMc coa Cllli s6' hG"uphan anh 56 v6n kinh doanh duQ'c hinh thanh do b6 sung nr kSt quaho~t dong kinh doanh ho~c do dll"Q"ot~ng, bi.8u, tM trO',dal1h gia I~i tai sim (khi cac khoan naydUQ"cphep ghi tang, giam v6n diu tn: cLlacllu sa huu).

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CONC TY co plIAN PHl)C vu ~T BAT SAl CON BAo cAo TAl cHiNH VAN PHONCS6 58 Truong Son, PhuOng 2, Qu~.nTan Binh, TP.HCM Cho nam tid chinh kSt thllC ngay 31112/2016THUYET MINH BAo CAO TAl CHiNH (TIEP)(Cac thuye: rninh nay la be?phdn hop thanh va cdn tfU:(JC doc d6ng thai voi Baa cao tai chinh kern thea)

4. cAe eHiNH SACBKE ToAN cmr YEU(TIEP)

4.10 PRANPHOI LQI NHU~N

LO'i nhuan duoc phan ph6i thea Quyet dinh cua Dai hQi d6ng C6 dong va cac quy dinh phaplu~t hien hanh co lien quan.

4.11 NGUYEN TAc vA PHUONG PHAp GHI NH~N DOANH THU

Doanh thu duoc xac djnh khi C6ng ty co kha nang nMn diroc cac IQ'iIch kinh t~ co th~ xacdinh mQt each chAc cbAn. Doanh thu thw~n duoc xac dinh thea gia tr] hop Iy cua cac khoan diitim hoac se tim diroc sau khi tnr cac khoan chich kh~u thuong mai, giam gia hang ban, hangban bi tra lai. D6ng thai doanh thu duoc ghi nMn khi thoa man cac diSu kien sau:

Doanh thu cun.gcdp dich vu

Doanh thu cung cAp dich vu bao g611l:Djch V~I hang khong (cho thue qu§y lam thu tvc, keodAymay bay, phvc vv m~t d~t, dich VI,I hang khong khac) va Dich V\l phi hang kbong (Pb\lCVl) khach VIP, F, C; dich V~I dao t~o; dich vv hanh Iy, hilllg boa va dich Vl) phi hang khongkhac).

Doallh thu cung dp dich ~I duQ'c ghi nMn khi kSt qua giao dich va cung ling dich VI) duQ'cxac dinh mOt each dang tin c~y va Cong ty co kha nang thu duQ'c cac IQ'ilch kinh tS ill giaodich nay (duQ'c ghi nMn khi co b~ng ch(rng v€ sim IUQ"ngdich V\l cung cftp dUQ"choal1 tbanht~i ngay k~t tMc nien dQkS toan (ho~c kY kS toan).

u:~..

Doa~lh tbu cung cApdich Vl) duO'c ghi nh~ khi d6ng thc)"ithOa man cac diSu ki~n sau:- Doanh tim duO·cxac ainh tl.l'O"llgd6i ch~c ch~:n;- Co kha nang tim duQ'c 10·j fch kinh t~ ttl' giao dich cung dp dicb Vl) do;- Xac dinh duQ'c phAn cong vi~c oa hoim thanh VaG ogay I~p Bao cao;- Xac djnh dlfQ"Cchi phi phat sinh cho giao dich va chi phi d~ hoan thallh giao dich cung cApdich VI) do.

H41

Doanh thu hoat dong tai chinh

Lai tiSn gui ngiin hang duQ'c ghi nh~n tren co· So' d6n tich, dUQ"cxac dinh tren s6 du cac taikhoan tiSn glri va HiiSUllt ap dpng cllo tlmg thc)'! ky eua cac ngiin hang.

Lai tu cae khoan dAu tu duo·c ghi nh~ khi Cong ty co quySn nh~n kho3.n lai.

4.12 NGUYEN TAc KE TOAN NGOM T'E:

Cong ty l~ra chon tY gia dS ap dvng trong cac giao dich k~ t0811la tY gia elm Ngiin hangTMCP Cong TllU"O"ngVi~tNam Chi nhanh TP.HCM.

Ty gia giao djch tl11)'ct~ ap dvng khi ghi nh~n doallh thn va DQ"phai tlw la tY gia,mua chny~nkhoallllgo:;ti t~ cua Ngan hang TMCP Cong TI1U"O"ngVi~t Nam Chi nMnh TP.HCM.

16

CONG TV CO PRAN PHl)'C VU MAT DAT SAl GON BAo cAo TAl CHiNH VAN PHONGs6 58 Tnrang San, Phuong 2, Quin Tin Binh, TP.HCM Cho nam tai chinh k~t thuc ngay 31112/2016THUYET MINH BAo cAo TAl CHiNn (TIEP)(Cac thuyet minh.nay la br}phdn h9P thanh va cdn duoc doc a6ng thai voi Baa cao tai chinh kem thea)

4. cAc cHiNH SACH KIt TOAN' CHU YEU (TrEP)

4.12 NGUYENTAc KE ToAN NGOf.\lT~ (TIEP)

Ty gia giao dich thuc tS khi danh gia lai cac khoan m\1Cti~n t~ co g6c ngoai t~ duoc phan loaila tai san la 1)1 gia mua chuyen khoan ngoai t~ ella Ngan hang TMCP Cong Tlnrong Vi~t NaillChi nhanh TP.HCM tai thai diSm l~p Bao cao tai chlnh. Ty gia giao dich thirc t~ khi danh gialai cac khoan rnuc ti~n t~ co g6c ngoai t~ duoc phan loai Ia no phai tra la ty gia ban ngoai t~cua Ngan hang TMCP Cong Thuong Vi~t Nam Chi nhanh TP.HCM tai thoi di6m l~p Bao caotai chinh.

Khoan chenh l~ch t:Y gia h6i doai do vi~c danh gia l?i s6 du cu6i IcY sau khi bu tru chenh l~chtang va chenh l~ch giam, s6 chenh l~ch can I~i dUQ'ch?ch toan VaGdoanh.thu ho?t dQng taichinh ho1).cchi phi tai chinh trong nam.

Uii chenh l~ch t:Y gia do dimh gia l~i cac kh03n Ilg phai tra b~ng ngo?i t~ enSu c6) cu6i namtai chinh dUQ'cbu tru vai 16 chenh L~cht:Y gia do oanh gia I~icac khoan ng phai tra b~ng ng()~it~ cu6i nam Uti chinh. Sau khi bu trtr n~u can Hii chenh I~ch t:Y gia thl tinh vao thu nh~p tinhthuS, nSu 16 chenh l~ch t:Y gia thi tinh VaGchi phI san xu~t kinh doanh chf.nh khi xac dinh thunh~p cbiu thuS.

4.13 NGUYENTAc KE ToAN TRUE vA cAc KHOANPHAl NQPNHA.NU'OC

Thu~gia tri gia tang (VAV

Doanh thu cung cAp djch V\1cho cac chuy~n bay Qu6c tS thuQc d6i tUQ11gchju thuS gia trj giatang vai thuS suit 0%; doanh thu cung dp dich Vl,lcho cac chuy~n bay QU6c nQi chiu thuSsu~t 10%; doanh tllU cillig cAp dicb VI) dao 4.10khOng chiu thuS.

T~j Chi nhanh Ba N£ng va Chi nhanh Cam Ranh, thuS GTGT ougc ke khai va UQPrleng atirng Chi nhinh.

Thud thu nhap datmh nghiep.

Tlm~ Thu n.h~p doanh nghi~p cua Chi nhanh Ba N&ng duQ'c ke khai va nop t~p trung vai thuSThu nh~p doanh nghi~p cua Van phOng Cong ty t~i CI,lCthuS Tp. H6 Chi Minh. T~i Chi nMllhCam Rauh ke khai va l1QPthuS Tbu nh?p doanh nghi~p rieng t~i C~lCthuS Khanh Hoa.

Thu~ thu nh~p doanh nghi~p (nSu c6) th6 hi~n gia trj Clla s6 thuS phai tra hi~n t~i va s6 thuShOfu.l l~i.

S6 thuS thu nMp doanh nghi~p hi~n Muh pMi 1l9P du'Q'c tinh d~l'atren thu nMp chiu thu~trong nam. Thu nh~p chill tbu~. khac vo-i lQ'inhu~11k~ toan dUQ'ctrinh bay tren Bao cao K~tqua ho~t oQng kinh doanh vi khOng bao g6m ca:c khoau thu nh?p hay chi phi tinh thu~ ho1).cdugc kh~u tru trong cae nam khac (bao g6m ea 16 mang sang, nSu c6) va ngoa'i ra kh6ng baogam cae chi tieu khong chiu thu~ ho?c khong duQ'ckh~u trtr.

Cong ty ap d\illg muc thu~ suit thuS tIm nh~p doanh nghi~p c6 hi~u 1\1:ct?i ngay k~t thuc IcykS toin la 20% tfnh tren thu nh~p chiu thuS. Thu8thu nh~p doanh nghi~p thS hi~n gia tri Cllas6 thu~ thu nh~p doanh nghi~p hj~n himh va 86 thuS tbu nh?p doanh nghi~p hoan l~i.

Vi~c xac ojn11tlm~ thu llh~p doanh nghi~p clla Cong ty can cu' vao cac quy djnh hi~n hanh v~thuS. Tuy I1hien, nhang quy dinh nay thay d6i thea tung thai ky va vi~c xac dinh sau cung v~thu~ thu nh?p doanh nghi~p tuy thuQc VaGkSt qua ki6m tra clla CO' quan thuS co thfrm quyiln.

17

CONG TV CO PHAN PIIVC VV ~T BAT sAl GON BAO CAO TAl cIIiNH: VAN PHONGS6 58 Truang San, Phm':mg2, Qu?-nTfm Blnh, TP.HCM Cllo !lam tal chinh k81tMc ngay 31/12/2016THUYET MINH BAo CAO TAl cHiNH (TIEP)(Cac thuyit minh nay ta hi)phdn h9'[Jthanh va can duoc doc d6ng thoi voi Bao cao tai chinh kern theo)

4. CAC cntxa SACH KE TOAN cmr YEU (TIEP)

4.13 NGUYENTAc KEToAN TIIUE vA cAc KHoAN PHA-INOPNHAxtroc (TfEP)

TI1U~thu nhap hoan lai duoc tinh tren cac khoan chenh lech gilra gia tri ghi s6 cua cac khoanmuc tai san hoac cong 119' tren Bang Can d6i k~ toan va co so tinh thue thu nhap. Thu8 thunhap hoan lai duoc k~ toan theo phirong phap dua tren Bang Can 06i k8 toan, T11l1~thu nhaphoan lai phai tra phai OlfQ'Cgh i nh~n cho tM ca cac khoan chenh lech tarn thai con tai san thu~thu nh~p hoan lai chi ducc ghi jlh?-nkhi chac Ch~llco au loi nhuan tinb thue trong nrong laias su: dung cac khoan cl1enh I~ch t~m tho'i oUQ'ckhAutrl!'.

Thu8 thu nh?-p hoan l~i oUQ'cxac d~nh thea thu~ suAtdV tfnb se ap d\lng cho nam tai san oUQ'cthu h6i hay nO'phai tra du'Q'Cthanh toan la 20%, Thu~ ti1Unh?-p llOan I~i oUO'cghi nh?-n Iiii, 16tm tnrcmg hO'pkhoan thu8 do co lien quan d~n cac khoal1ml,lCdlTQ'Cghi thAng vao van chu sahU'u,Trong tnrcmg hO'p00, thuS thu nh?p hoan I~i cling oU:Q'cghi thing vao van chll sa hU'u.

Tai san thu8 ti1U nh~p boan l~i va OQ' thuS tim nh~p hoan l~i phai tra OlTQ'Cbu tr11'khi Cong tyco quy€n hQ'pphap d~ bu tru gina tai san tl1U~thu nMp hi~n hanh vai thuS thu nb?p hi~n hanhphai nop va khi d.c tai san thuS thl! nh~p lwan I~i va nO' thuS thu nb~p hoal1 l~i phii tra lienquan to'i thu~ thu nh~p doanh ng11i~pdll'Q'cquan Iy b6'i Cllllgmot cO'quan thu~ va Cong ty cod" oinh thanh toan thu8 ti1UnMp hi~n himh tren C(J sa thU~ll,

Thu~ man bai va cac khoa11phi, l~ phi khac duO'cke khai va nop rieng t~i rirng Chi nhanh.

Cac lo~i thuS khac oUQ'cap dl,lng thea cac lu?t thua hi~n hanh t~i Vi~t Nam.

4.14 CONGCVTAICHiNH

TQi san tili chinh

Gili nh{in han ddu

T~i ngay ghi nh?n ban dAlI,tai silll tai chfnh oUQ'cghi nh~n thea gia g6c cong cac chi phi giaodich co lien quan trlJCti~p d~n vi~c mna s~m tai san tai chinh d6.

Tai sail tai chinh c~a Cong ty bao g6m tiSn, cac khofll1mO'ng ouong ti~n, cac khoan phai tImkhach hang va cac khoan phai thu khac, cong C\ltlUchinh oa duO'cniem y~t va chua niem ySt,

C6ng n(Y tili chinh

T~i ngay ghi nh~ ban diu, cong 110' tai chinh Oll'Q'cghi nh~n thea gia g6c t1"ll'di cac chi phigiao djch co lien quan trl,l'CtiSp dSn vi~c phat hfll1hcong nQ'ali chinh 00,

CMg llQ'tai chinh cua Cong ty bao g6m cac khoan phai tra nguai ban va phai tra khac va cackhoan nO'.

IMnlt gia l(li sau Ifill glti Ith{ill ban dall

Hi~n t~i, chua co quy dinh v~ oanh gia I~i cong c\l tai chinh sal! ghi I1Mn ban clAu.

18

CONG TY co plIANPHT)C VV~ T nAT SAl GON BAocAo TAl CHiNH VAN PHONGS6 58 Truong San, PhuOng 2, Qu~n Tan Sinh, TP.HCM Cho nam tai ehinh k~t tMc ngay 31/1212016THUYET MINH BAocAo TAl cHiNH(TIEP)(Cdc thuyet minh nay fa h¢ phdn h9P thanh va can duoc doc a6ng thai voi Baa cdo tai chinh kem thea)

4. cAc CHiNH SACHKE ToAN CHU YEU (TIEP)

4.15 BAocAo BQ P14N

BO phan thea llnh VI!C kinh doanh la mot bO ph~n eo thS phan biet duoc, tbam gia VaGquatrinh san xuAt hoac cung cAp san pham, dich vu rieng le, mot nhom cac san pham hoac cacdich vu co Hen quan rna bO phan Day co rui ro va loi ich kiuh t~ khac vat cac bo phan kinhdoanh khac.

Dich vu cua Cong ty eung c~p la dich vu d~c thu cua nganh hang khong, phAn lou khach bangsir dung djch VI) tron goi, cac dich vu tach roi va dich vu phu khong dang kS, vi v~y Cong tyaa khong trinh bay thuyet minh bao eao bQph~n trong Bao cao tai chinh cho nam tai chinhkSt tbuc ngay 31112/2016.

4.16 BENLIEN QUAN

Cac ben dugc eoi la lien qllan nSu mot ben eo kha nang ki€m soat ho~c co anb hm'mg dang k€d6i vai ben kia trong vj~c ra, qllyth d1nh cac CbJllh sach tai chinh va ho~t dong. Ben lien quanbao g6m:

• Nhfrng doanh nghi~p co quybn ki€m soat, ho~e bi kiSm soat tr~rc tiSp ho~c gian ti~p thongqua mot ho~c nhi~u ben trung gian ho~c duai qlly~n bi kiSm soat chung v6i Cong ty g6mCong ty m~, cac cong ty con cung t~p doan, cac ben lien doanh, co sa kinh,doanh dugcd6ng kiSm soat, cac eong ty lien kSt.

• Cac ca nhan co qlly~n tr\rc ti@pho~c gi:in tiSp bi811quy~t 0' cac doallh nghi~p bao cao d~ndSn co anh huang dang k€ t6i doanh nghi~p nay, cae nhiin vien quiinly chu ch6t co qlly8nva tnich nhi~m v~ vi~c r~p k~ ho~ch; quAil ly va kiSm soat cae ho~t dong ella Cong ty k8cci cac thanh vien m~t thiSt trong gia dlnh clla cae ca nhan nay.

• Cac doanh nghi~p do cae ca nhan dugc nell tren n~m tr~rc ti~p ho~c gian tiSp qlly~n biSliquySt bo~c ngu()'i d6 co th8 co anh lmang dang kS t6i doanh nghi~p.

Theo do, Ben lien quan ella Cong ty la T6ng Cong Ty Clmg Hang Khang Vi~t Nam - CTCP,cac Cong ty tqrc thuoc T6ng Cong ty, cae Cong ty eOll, Cong ty lien kSt do T6ng Cong ty dAutu va chi ph6i, cac tbanh vien H<)id6ng Qu{m tri, Ban T6ng Giam B6c clla C6ng ty va Cae e6dong n~m gifr s6 lugng c6 phiSli dang k~.

5. TIEN VA cAc KHOAN TUONG DUONG TrEN

T~i 31112/2016VND

T~i 0110112016VND

Ti~nm~tTi~n giri ngan hangCae khoi'm tu:ang duung ti~n

CQng

95.486.084.71330.000.000.000

125.486.084.713

57.320.460.57520.000.000.000

77.320.460.575

--------------- --- - -

,\)

19

CONG TY CO PHAN PHVC VV ~T nAT SAl GON BAo cAo TAl CHINH VAN PHONGS6 58 TruOng Sao, Phuong 2, Qu~ Tan Binh, TP.HCM Cllo nam tai ehfnh k~t thue ngay 31112/2016THUYET MINH BAo cAo TAl CHINH (TIEP)(Cae thuyit minh nay la b9 phdn h9P thanh va cdn duoc doc d6ng thoi voi Baa cao tai chinh kern theo)

6. PIIAI THU KRACH HANG

T~i 31112/2016 T~i 0110112016VND VND

a. Phai thu ciia khach hang ng~n han- Cong ty C6 phAn Hang Khong VietJet 60.489.498.764 30.829.000.228

- Cong ty C6 phan Hang khongMe Kong (*) 5.508.337.650 5.508.337.650

Transaero Airlines (*) 2.926.366.316 3.104.973.292

- Qatar Airways 13.562.875.511 7.525.467.419

Jetstar Asia Airways Pte Ltd 3.554.234 ..227 3.272.711.610

- Air Asia Berhad 3.469.190.728 3.470.074.500

Turkish Airlines 3.563.744.040 2.217.706.188

- Tiger Airways Singapore Pte. Ltd 3.750.201.770 1.701.278.511

Emirates Airline 2.534.874.076 4.641.749.877

- Thai Air Asia 3.003.393.866 3.042.697.441

- Malindo Air 2.505.716.026

- Asiana Airlines Inc 2.971.832.871 5.648.948.697

- Cong ty CP HK Jetstar Pacific Airlines 1.917.733.207 1.295.135.846

- Ahk Air Hongkong Ltd. 2.262.915.240 2.264.621.300

- Cong ty TNHH MTV Dich VI,IMi;lt Bit 1.573.306.262 945.573.737

San Bay Vi~t Nam-CN Tan S(1nNhit

- Nok Airlines Public Company Limited 1.345.755.084 2.086.991.289

Vanilla Air Inc 1.346.433.887

United Airlines 1.993.621. 968

- All Nippon Airways 1.205.617.140

- Cac khoan pha i thu khach hang khac 11.312.256.409 7.451.129.378

CQng 127.598.665.934 88.205.636.071b. Phai thu ciia khach hang la cac ben lien quan- Cong ty CP DV Hang Khong San Bay Tan

Son Nhit- Cong ty TNHH Djch VI,I Bao Duong May

Bay Cang Hang Khong Mi€n Nam

CQng

56.137.939

42.000.000

98.137.939

(*) Nam 2015, Cong ty all xem xet l:;ipdu phong 100% no cong no phai thu kh6 doi ella Congty C6 philn Hang khong Me Kong va Transaero Airlines.

20

CONG TY co PHAN PHVC VV ~T DAT SAl GONS6 58 Truong San, Phuong 2, Quan Tan Binh, TP.HCM

BAo (;AOTAl CHINH VAN PHONGCho nam tai chinh k~t thuc ngay 31/12/2016

THUYET MINH BAo cAo TAl cHiNH (TIEP)(Cdc thuydt minh nay la b6 phdn h9P thanh va cdn duoc doc a6ng that voi Bdo cao tai chinh kem theo)

7. cAc KHoAN PBAI THU KHAc

Ng~n han- Cong ty eho thue Tai chinh II - Ngan hang NN va PTNTViet Nam (*)- PMi thu lai tien luang cua Nhan vien

- Tarn ung Cong trlnh- Ky ciroc, kY quy- Chi h(>cac hang hang khong- Bao hiem xa hOi- P hill thu lai dir thu tien gill ngan hang co ky han- Phai thu khac

Daih~- Cong ty eho thue Tai chinh II - Ngan hang NN va PTNTVi~tNam (*)Cqng

T~i 31112/2016 T~i 0110112016Gia tri Dll phong Gia trj Dl}' phongVND VND VND VND

1.511.580.280 9.646.026.709 6.000.000.0006.000.000.000 6.000.000.000

860.188.8552.709.820.889

45.000.000439.466.468 363.460.758

3.514 151.110.59790.083.333 252.777.762121.838.110 123.856.703

20.600.000.000 20.600.000.000 14.600.000.000 14.600.000.00020.600.000.000 20.600.000.000 14.600.000.000 14.600.000.000

22.111.580.280 20.600.000.000 24.246.026.709 20.600.000.000

(*) La khoan ti~n giri c6 ky han (bao g6m ca g6c va lai) da qua han thanh toano Theo k~t luan cua toa an, Cang ty Cho Thue Tai Chinh U - Ngan Hang NangNghi~p va Phat Tri~n Nang ThOn Vi~t Nam c6 nghTaW tra ph~n g6c va liil kS ttl ngay 10/07/2014, 56 ti~n tn\ m6i thang It nh~t ta 500.000.000 d6ng. Nfun 2015,Cang ty dii danh gia khit nang thu h6i cua khoim nQ'neu tren va trich l~p dv phOng 100% 119' phai thu kh6 doi vai gia tri luy k~ d~n31112/20161a 20.600.000.000d6ng. D~n ngay 15112/2016, Cang ty da nMn duQ'c Quy~t dinh s6 12/QB-CCTHADA ngay 291l1l2016 cua Chi cl}e thi himh an dan SI}' qu~n 5 vb vi~c t~m dlnhchi tbi hanh an vai n(>idung neu tren d6i vai Cang ty Cho Thue Tai Chinh II - Ngan Hang Nang Nghi~p va Phit Tri~n Nang Thon Vi~t Nam cho d~n khi c6Quy~t dinh cua Toa an co th~m quy~n. Theo d6, Cang ty thvc hi~n phan lo~i toan b9 s6 du nQ'd6i vO'iCang ty Cho Thlle Taj Chinh II - Ngan Hang NangNghj~p va Phat Tri~n Nang Than Vi~t Nam thilnh nQ'dai h~ thee quy djnh hi~n hiUlh.

21

CONG TY CO PHAN PHl)C Vl) M!T nAT SAl GONS6 58 Tnrong Son, Phuong 2, Quan Tan Binh, TP.HCM

BA.OcAo TAl CHINH VAN PHONGCho nam tai chinh k~t thuc ngay 31112/2016

THUYET MINH BAocAo TAl CHiNH (TIEP)(Cac thuyet minh nay la bo phdn h9]Jthanh va cdn duac doc a6ng thai vai Baa cdo tai chinh kern thea)

8. HANG TON KHO

Nguyen li~u,v~t li~uCong cu, dung c uCQng

9. NQxAu

TAng ghi hi cac khoan pbai thu, cbo vay qua han ho~c chuaqua han nhung kbo co kha nang thu hiH+C6ng ty cho thue Tai chinh II - Ngdn hang NN va PINT Vi?tNam

+C6ng ty C6phdn Hang Kh6ng Me Kong+ Transaero Airlines

T~i 31112/2016 T~ 0110112016Gis g6c

VNDGis g6c Dlf phong

VND VND-----__::._:_

6.439.916.1121.265.758.356

Du phongVND

5.539.757.57059.460.000

7.705.674.468 ======5.599.217.570 ======

T~ 31112/2016 T~ 0110112016Gis g6c Gia tri co th~ Gia g6c Gis tr] co tb~

thu h6i thu b6i

VND VND VND VND

29.034.703.966 29.213.310.942

20.600.000.000 20.600.000.000

5.508.337.650 5.508.337.6502.926.366.316 3.104.973.292

22

CONG TY copHAN PHUC VUMAT BAT SAl GONS6 58Truong San, Phuong i,Quin Tin Binh, TP.HCM

BA.O CAOTAI CHINHVAN PRONGCho nam tai chinh k@tthuc ngay 31/1212016

THUYET MINH BA.Ocxo TAI cIIiNH (TrEP)(Cdc thuyet minh nay la b(Jphdn h9P thanh va cdn duoc doc tl6ng thai voi Baa cao tai chinh kem thea)

10. TAl SANcoDJNHmmHiNH

NGUYENGIA.T~i 0110112016- Xay dung co ban hoan thanh- Mua trong nam- Di&u chuyen eho chi nhanh CamRanb

T~i31112/2016

HAO MON LiTYKET~i 0110112016- Khftu hao trong nam- DiSu chuyen eho ehi nhanh CamRanh

T~i31112/2016

GIA TRJ CON L4IT~i 0110112016T~i31112/2016

Nha cirav~t ]d~n true

VND

19.187.037.2539.392.624.359

28.579.661.612 ========~====~(559.093.330)

(1.144.004.941)

18.627.943.923 =====::::::::::=======26.876.563.341 =====~~~~~=~~~~~~===~~~~===~~==~~='===

Nguyen gia TSCD tai ngay 31112/2016 oa khAuhao h~t nhirng v~n con Slr dung: 0 d6ng.

23

CONG TY co pHAN PHVC VV ~T BAT SAl GON BAo cAo TAl CHiNH VANPHONGsf, 58 Tnt<mg San, Phu<mg 2, Qu~ Tan Binh,TP.HCM Cho nmn tai chfnhk€t thUcngay 31112/2016THUYET MINH BAo cAo TAl cHiNH (TIEP)(Cae thuytt minh nay fa b(Jphdn h9P thanh.va cdn duoc doc tl6ng thoi voi Baa cao tai chinh kern thea)

11. TAl sAN CO DJNH VO HiNH

Ban quy~n Ph~n m~mb~ng sang ch~ may vi tinh

__________VN~D VN~D VN__D_

NGUYEN GIA.T~i 01/0112016T~i 31112/2016

GIA TRJ HAO MONT~i 0110112016- Khau hao trong nam

T~i 31/12/2016

GIA. TRl CON L~I

T~i 0110112016

T~i 31112/2016

514.288.000514.288.000

CQng

259.780.000259.780.000

774.068.000774.068.000

(514.288.000) (259.780.000) (774.068.000)

(514.288.000) (259.780.000) (774.068.000)

N,guyengia TSCD tai ngay 31/12/2016 da khAu hao hSt nlurng v~n con sir dung: 774.068.000dong.

12. cmmt TRA TRUOC

NgAn han

- Chi phi djch V1,l vo tuy6n dien nr- Phi cuoc Metrowan- Ph~n mern mail server- Phi dich V1,I khac

DAi han

- Gia tri cong C1,l dung C1,l tang qua xac dinhgia tri doanh nghiep

- Duong truyen cap quang- Ban quyen phan mern Kaspersky- Dich V1,I h6 tro kY thuat tron goi 3 narn thiSt

bi cisco

CQng

T~i 31112/2016 T~i 0110112016VND VND

300.975.192 251.970.484

93.914.193 88.120.000153.127.203 73.705.58932.66] .069 59.773.69121.272.727 30.371.204

716.621.455 738.432.595

607.274.723

554.621.54484.269.91177.730.000

131.157.872

990.403.0791.017.596.647

24

CONGTY CO pHAN PHVC VV ~T DAT sAl GON BAo cxo TAl CHiNH VANPHONGs6 58 Truong San, Phuong 2, Qu~n Tan Bmb, TP.HCM ella nam tid chinh kSt thLIC ngay 31/12/2016THUYET MINH BAO CAO TAl CHiNH (TIEP)(Cac thuye: minh nay ia b(Jphdn h9P thanh. va cdn duoc 09C ttdng tluyi voi Baa cao tai chinh kem thea)

13. TAl SAN TRUE THU ~ ROAN L~

Tl;li 31112/2016 Tl;li Oll01l2016VND VND

1.189.785.334 499.621.8201.189,785.334 499.621.820

168.492.000 48.492.000436.020.071585.273.263 451.129.820

Tai san thu~ tim nh~p hoan l~iTai san thu~ thu nhap hoan lai lien quan d~nkhoan chenh lech tarn thai dUQ'C kh~u tnr- Chi phi phdi tra Sita text- Chi phi ht5i nghi Khach hang cuoi nom- Chi phi du:phong Transero Airline

14. DAuTUTAICHiNHDAI~

Tl;li 31112/2016 Tl;li 0110112016Ghi gBc D., phong Gia gBc Dy' phong

___ __;VN:....=...!.:!D~ VND VN:...:...:..:::D::....VNDa) DAn nr tai chinh ngin hanf)~u nr narn gifr dSn ngay dao han

HQ'pd6ng tiSn gt:rico kY hanb) DAn tll tai chinh dai hanf)~1I nr gop v6n vao dan vi khac

Cong ty CP DV T6ng hop SaiGon (*)

CQng

190.000.000

190.000.000

190.000.000====

(*!La kho,an gop v6n vao Cong ty CP DV T6ng hop Sai Gon v6i tY Ie sa hfi:u 19%/t6ng v6ndieu l~, Den ngay .31110/20 16, Cong ty dll hoan thanh vi~e ehlly~n nhuQ'ng phAn v6n gop ti;l-iCong ty CP DV Tong hO'pSai Gon ello ben tilL)'ba.

25

CONG TY co PHANPHUC vu MAT DAT SAlGONs6 58 Truong Son, Phuong 2, Quin Tin Blnb, TP.HCM

BAo cAo TAl CHiNH VAN PHONGCho nam tai chinh k~t thuc ngay 3111212016

THUYET MINH BAo cAo TAl CHiNH (TIEP)(Cac thuye: minh nay la bophdn hop thanh va cdn duoc arc a6ng thoi voi Baa cdo tai chinh kern thea)

15. PHAITRA NGUOl BAN

a. Cac khoan phai tra ngu'oi ban ngin han

- Cang Hang Khong Quoc T~ Tan San Nhiit - eN T6ng Cong TyCang Hang Khong Vi~t Nam - CTCP

- T6ng Cong Ty Cang Hang Khong Vj~t Nam - CTCP- Cong ty TNHH Tu Viin Ky Thuat Hang Khong Vi~t Nam

- Cong ty C6 phan Xuiit Nhap K.h<luHang Khong- Cac 06i nrong khac

CQng

b. Phai tra ngU'oi ban lit cac ben lien quan

- Tong Cong Ty Cang Hang Khong Vi~t Nam - CTCP

- Cang Hang Khong Quoc T~ Tan San Nhiit - CN Tong Cong TyCang Hang Khong Vi~t Nam - CTCP

- Cong ty C6 Phan Dieh VI) Hang Khong San Bay Tan SO'llNhiit- C6ngty TNHH Dieh VI,!Bao Du5'ng May Bay Cang Hang KhongMi~nNam

CQng

T~ 31112/2016 Tlj'i0110112016Ghi tri sA eo kha Gia tr] sA co kha

nang tra nff nang tra nQ'

VND VND VND VND

23.903.479.266 23.903.479.266 24.125.850.575 24.125.850.575

1.352.971.817 1.352.971,817 1.718.527.654 1.718.527.654

2.243.439.110 2.243.439.110

3.668.107.400 3.668.107.400 2.518.040.800 2.518.040.800

2.547.270.031 2.547.270.031 1.926.261.184 1.926.261.184

33.715.267.624 33.715.267.624 30.288.680.213 30.288.680.213

1.352.971.817 1.352.971.817 1.718.527.654 1.718.527.654

23.903.479.266 23.903.479.266 24.125.850.575 24.125.850.575

329.000.000 329.000.000 3.790.000 3.790.0004.270.000 4.270.000

25.585.451.083 25.585.451.083 25.852.438.229 25.852.438.229

26

CONG TY co pHANPHVC VV~ T DAT SAl GON BAo cAo TAl CHiNH VAN PHONGs6 58 TruOng San, Phuong 2, Q.Tan Binh, TP.HCM Cho nam tai chinh kSt thuc ngay 31/12/2016THUYET MINH BAo cAo TAl CHiNH (TIEP)(Cdc thuyit minh nay fa b(Jphdn hop thanh va cdn duoc doc d6ng thai vat Baa cao tai chinh kem thea)

16. mUEvA cAe KHoAN pHAI mu, PHAI NOPNHANUOC

T~i 0110112016 s6 phai ni)p s6 da ni)p T~i 31112/2016trong nam trong nam

VND VND VND VND

Phai thuThu~ GTGT 39.446 39.446

Ci)ng 39.446 39.446

Phaini)pThu8 Thu nhap doanh 5.861.431.930 33.780.148.964 34.774.080.351, 4.867.500.543nghiep tai Van phong SaiGaoThu8 Thu nMp doanh 4.976.644.214 3.934.890.331 1.041.753.883nghi~p tai Chi nhanhDaN~ngThu~ TIm nhap ca nhan 1.602.317.290 9.368.025.065 9.172.488.067 1.797.854.288Thu8 GTGT 193.565.239 193.565.239

CQng 7.463.749.220 48.318.383.482 48.075.023.988 7.707.108.714

17. CmpHipHAITRANGAN~

T~i 31112/2016 T~i 0110112016

VND VND------.....:..:...._159.000.000 159.000.000814.934.306842.460.000 242.460.000

1. 816.394.3 06 ==~4.;;0;;;1.~4.;;6,;;,;0';;,;(),;,OO,;;,

- Thu lao HDQT va BKS- Chi phi hoi nghi- Chi phi sir dung Sita

CQDg

18. cAc KHoAN PHAI TRA,PM NOPKHAc

T~i 31112/2016 T~j 0110112016VND VND-------

2.284.052.348 2.536.400.5861.137.826.847 464.897.594

4.869.0002.004.000

30.343.500719.732.322194.089.529195.187.150

4.025.896.0004.025.896.000

1.364.952.500371.820.387176.360.630158.369.475

a) Ngiin han- Kinh phi cong doan- Bao hi~m y t~- Bao hiern th~t nghiep- Nhan ky quy, ky circe ngan han- PMi tra ti~n ve, hoa hong ban ve da thu h<)- PMi tra tiSn 6m dau thai san- Cac khoan phai tra, pMi n<)pkhac

b) DiU h~n- Nh~n kY quy, ky cugc dai h:;ll1c) sA nQ'qua h~n chua thanh toaD

27

CONG TYco pHAN PHVC Vl) M~T BATsAl GON BAo cAo TAl CHiNa VAN PHONGs6 58 TruOng Son, PhuOng 2, Q.Tan Binh, TP.HCM Cto nam tai ehinh k~t tillie ngay 31112/2016THUYETMINH BAo cAo TAl CHiNH (TIEP)(Cae thuyit minh nay la b9 phdn h9']Jthanh va cdn duoc doc d6ng thai voi Baa cao tai chinh kern thea)

19. VON cmr soHiJiJ

19.1 cm rnT VON BAuTU'eVAC)-H)soHUu

Ty I~ T~i 31112/2016 Ty l~ T~i 0110112016Ghi tr] Gii tr]

0/0 VND 0/0 VND

Tong Cong ty Cang Hang 48,00% 96.000.310.000 55,51% 77.998.080.000Khong Vi~t Nam - CTCP (*)Cong Ty CP D§.u Tu Khai 12,79% 25.572.450.000 13,00% 18.266.040.000Thac CangCong ty 1NHH Quan ly 15,16% 30.315.280.000 17,44% 24.510.920.000Quy SSICac e6 dong khac 24,01% 48.016.960.000 14,03% 19,712.960.000C6 ph~uquy 0,05% 95.000.000 0,01% 20.000.000

CQng 100% 200.000.000.000 100% 140.508.000.000

(*) Thirc hi~n chi dao cua Bo Giao thong V~l1 tai v6 viec ti~p t\.IC thoai v6n tai cac doanhnghiep nha mroc khong cAn nam gifl, ngay 06/01/2016 HQi d6ng t118.11hvien T6ng Cong tyCang Hang khong Vi~t Nam da co Ngh] quyet s6 13INQ- HDTV v~ kS hoach thoai v6n cuaT6ng Cong ty Cang Hang khong Viet Nam giai doan 2016 - 2020 t~i cae doanh nghi~p etathl,lc hi~n c6 ph§.n hoa. Theo do, VilO ngay 0911112016, T6ng Cong ty Cang Hang khang Vi~tNam - CTCP eta tlwe hi~n thoai v6n tl;iiCong ty e6 phAn Plwe v\' M~t d~t Sili Gon vai tY l~ sahilu ill 55,5 J% xu6ng con 48%.

19.2 cAc GIAO DJCH VE VON vencAc CHU SO Hetu

T:;ti0110112016 Phat sinh tang Ph:Hsinh giam T:;ti31112/2016VND VND VND VND------

V6n d~u tu eua eM SO' hCiuV6n gop eua eM SO' hiluc6 rue l<1i nhu~n da ehia (*)

140.508.000.000 59.492.000.000 200,000.000.000- 86.150.910.000 86.150.910,000

(*) Niim 2016, Cong ty chia c6 teTe con l~i eLla nam 2015 bAng c6 phiSu thea tY l~ 5:2 theoNghi quy~t D~i hQi d6ng e6 dong thm'mg nien nam 2016 s6 02INQ-DHDCD ngay 11104/2016tu011g duong 56.165.160.000 (16I1g. f)6ng thc)'i, din CLfvao Nghi quy~t Dl;li hQi d6ng c6 dongthucmg oien nam 2016, kSt qua san xuAt kinh doanh 9 thang d§.uuam 2016 va thea Nghi quySts6 155INQ-HDQT ngay 23/11/2016, Cong ty da t~m (mg c6 t(rc nam 2016 bAng ti6n m~t vaitY l~ 15%/c6 phi~u tuo'ng (mg vai t6ng s6 tiSn 1a29.985.750.000 d6ng. .

28

CONG TY CO pHAN PHVC VV ~T nAT SAl GON BAo cAo TAl CHiNH VANPRONGS6 58 Tnrong San, Phuong 2, Q.Tan Binh, TP.HCM Cho Ham tai chinh kSt thuc ngay 31/12/2016THuvET MINH BAo cAo TAl CHiNH (TIEP)(Cac thuyit minh nay la b9 phdn h9P thanh va cdn tfu(Jcd9Cd6ng thai vai Bao cao tai chinhkem theo)

19. VON cmr santru19.3 co PHlED

Tl;li01/0112016 PMt sinh tang Phat sinh ghlm T~i 31112/2016C6 pbi~u C6 phi~u C6 phi~u C6 phi~u

S6 IUQ'ngc6 phlSu dang kYphat 14.050.800 5.949.200hanhS6 iU9'11gc6 phieu da ban ra 14.050.800 5.949.200cong chung+ cs phiiu ph6 thong 14.050.800 5.949.200S6 hrong c6 phi~u duoc mua lai 2.000 7.500+ cd phieu phd thong 2.000 7.500S6 hrong c6 phieu dang luu hanh 14.048.800 5.949.200 (7.500)+ cd phiiu phd thong 14.048.800 5.949.200 (7.500)"Menh gia c6 phieu dang luu 10.000 10.000 10.000hanh (d6nglCP)

20.000.000

20.000.000

20.000.0009.5009.500

19.990.50019.990.500

10.000

29

CONG TY co pHAN PHVC VI}M!T flAT SAl GONS6 58 Truong San, Phuong 2, Q.Tall Binh, TP.HCM

BAo cAo TAl cHiNH VAN PHONGCho narn tai chinh k6t thuc ngay 31/12/2016

TIIUYET MINH BAO CAO TAl CHiNH (TIEP)(Cac thuyh rninhnay la b(5phdn h9P thanh va cdn duoc doc d6ng thai voi Baa cao tai chinh kern thea)

19. VON CmJ Sa ntro (TrEP)

] 9.4 BANeBIENf)ONGVONcno s6utruKhoan ID1!e

Tl.li0110112015

- Loi nhuan trong nam- Trich ~p quy khen tlnrong, phuc lqi- T <,Ul1irng c6 tire nam 2015- Mua l~i c6 phieu trong narnTlili31112/2015

Tl}i0110112016

- Uti trong narn tai Van phong- Loi nhuan kSt chuyen illCN Da N~ng narn 2015- Loi nhuan kSt chuyen illCN Ba N~Dgnam 2016- Chia c6 tuc bang c6 phiSu (1)- Tang v6n trong nam nay (pMt hanh ESOP) (1)- Trich quy diu illpMt tri@nnam 2015 (I)- Trich b6 sung quy khen thuang phuc 19inam 2015 (1)- Thuang H(,>id6ng qufm trioBan KiSm soat va BanDi~uMoo illLqi nhu~n nam 2015 (1)

- T~m tr[ch quy khen thuang phUc lqi nam 2016 (2)- T:;tmimg tiSn thuemg d~t kS ho~ch nam 2016 (3)- T<,Ul1lrng c6 tuc nam 2016 (4)- Mua l~ic6 phiSu trong nam (5)

Tlili3111212016

v6n diu nr Th~ng dtrv&nella chii SO' hfru eA ph~u

VNDVND -----140.508.000.000

140.508.000.000 =====

140.508.000.000

56.165.160.0003.326.840.000 6.603.680.000

200.000.000.000 6.603.680.000 (133.000.000)· 7.139.777.265 115.677.962.324 329.288.419.589

c6 phi~u Quyd~u nr Lei uhu~n TAng ei)ngquy phat tri~n sau thu~

chira phan pb&iVND VND VND VND

- 140.508.000.000

81.034.465.334 81.034.465.334(4.321.483.777) (4.321.483.777)( 14.050.800.000) (14.050.800.000)

(28.000.000) (28.000.000)

{28.000.0002 62.662.181.557 203.142.181.557

(28.000.000) 62.662.181.557 203.142.181.557

131.562.764.083 131.562.764.0835.629.968.460 5.629.968.46019.835.884.488 19.835.884.488

(56.165.160.000)9.930.520.000

7.139.777.265 (7.139.777.265)(450.000.000) (450.000.000)

(4.333.080.000) (4.333,080.000)

(1.914.069.000)(4.025.000.000)(29.985.750.000)

(1.914.069.000)(4.025.000.000)(29.985.750 ..000)

(105.000.000)( 105.000.000)

30

CONG TY CO pHAN Pm;JC VVm.T DAT ssr GONs6 58 Tnrong San, Phuong 2, Q.TfuJBlnh, TP.HCM

BAo cAo TAl CHiNH VAN PHONGCho nam tai chinh ketthuc ngay 31/12/2016

THUYET MINH BAo cAo TAl cHiNH (TIEP)(Cac thuy§t minh nay La hf;phdn h9P thanh va cdn duoc doc d6ng thai voi Baa cao tai chinh ken: thea)

19. VON cansannu (TIEP)

19.4 BANG BIEN DONG VON CRI) so HO'U

(1) Cong ty thuc hien phan ph6i loi nhuan nam 2015 din cir thea Nghi guySt Dai hoi d6ng c6dong thuong nien nam 2016 s6 02/NQ~E>HBCD ngay 11/04/2016. Theo do, Cong ty thuchien trich l~p cac quy, thuong Hoi d6ng quan tri, Ban Kiern soar, Ban DiSu hanh. Ben canhdo, Cong ty thuc hien chia c6 tire con lai bing c6 phieu thea tY 1~ 5:2, cu th~ c6 dong sa hiru05 c6 phieu nMn duoc 02 c6 phieu rnoi. Ngoai ra, Cong ty da. phat hanh 332.684 c6 phieuthea chuang trinh Iva chon cho nguoi lao dong voi gia 30.000 d6ng/c6 phiSu.

(2) Trong oam 2016, Cong ty tC:l.Illtrich Quy khen thuoug phLlc lQ'ithea s6 li~u th\fC tS chitrong nam.

(3) Cong ty t~ (rng tiSn tlmong d~t kS hOI;iChcho Hoi d6ng quan tri, Ban Ki~m SOl:l:t va BanDiSu hanh nam 2016 thea Nghi guySt s6 14IINQ-HDQT ngay 04 thang 10 nam 2016 va NghiquySt s6 166INQ-HDQT ngay 29 thang 12 nam 2016.

(4) Cong ty tl;im lmg c6 t(rc nam 2016 v6'i tY I~ 15%/c6 phiSu thea Nghi quySt s6 155/NQHDQT ngay 2311112016.

(5) Mua ll;iic6 phiSu cLlanhan vien da mua thea cam kSt khi thl,fChi~n c6 phkn bOa do nhanvien nghi vi~c tru6c the,-ilwn aa cam kSt can cu' thea guy dinh cua Nghi dinh s5 5.9/20111NDCP cua Chinh phu ban hanh ngay 18107/20 I 1 quy ainh v~ ehuy~n doallh Ilghi~p 100% v6noM nuoc thanb Cong ty c6 ph§n.

La Uli san thlle hOl;itdong voi T6ng Cong ty Cang Hang Kh6ng Yi~t Nam - CTCP thea Hqpd6ng eho thue tal san s6 20AlHD/ ACY -SAGS ngay 10/02/2015 va cae Phl,l 1~lekem thea HO"pd6ng 20AIHD/ACY-SAGS gia h~n thai h1;Ul time aSn h~t 31/1212016. Mpe dich time trangthiSt hi, phUOllg ti~n cua Cong ty Iii nh~m ph\ICV\1 ho~td<)ngsan xu~t kinh doanh.

20. cAc KHoAN MVC NGOAI BANG CAN DOl KE ToAN

20. 1 TAl SANTHIJENGoAI

T~i 0110112016VND

Gia trj tiii san thue ngoaiTai sim thue ngoai

TAng sa ti~n thue tai thi~u trong tmrnglai cua hQ'pd6ng thue ho~t dQugali simkhong huy ngang theo cae tb(ti h~n:Tir 1 nam tra xu6ngTren 1 nam dSn 5 nam

55.743.205.515 66..431.214..407

8.630.362.548 8.216.396.589

20.2 NGO~I T~ cAe LO~I

T~i 31112/2016 T~i 0119112016

Ngo~i t~ cac lo~i1)0 la My (USD)1)0 la Singapore (SGO)

VND Nguyen t~ VND Nguyen t~

78.943..413.964 3..476.152,09 31.508.726.5373.818.600 244,00 3.864.960

1..403.506,75244,00

31

------- -- -- --- ----------- . - - - - - - ---------

CONG TY co PH.AN PHVC VV ~T nAT SAl CON BAo cAo TAl CHiNH VAN PHONGS6 58Truong Son, Phuong 2, Q.T§n Bloh,TP.HCM Cho !lam tai chinh kSt thL1Cngay 31/12/2016THUYET MINH BAo CAO TAl cHiNH (TIEP)(Cac thuyet minh nay la bo phdn hop thanh.va can duoc doc tl6ng thai voi Baa cao tai chinh kern theo)

21. DOANH THU BAN BANG VA CUNG cAP DICH VV

Naro 2016 Naro 2015VND VND

a. Doanb thu 664.913.028.596 545.361.176.645+ Doanh thu hang khfmg 649.698.096.650 529.313.736.720Doanh thu cho thue qudy thi! tuc 12.882.538.930 9.962.878.743Doanh thu keo ddy may bay 40.707.899.154 36.826.041.207Doanh thu phuc V1/- mat tldt - nhom A 596.107.658.566 482.524.816.770

+ Doanh tbu phi hang khdng 15.214.931.946 16.047.439.925Doanh thu VIP 1.925.699.209 2.485.422.118Doanh thu dich V1/- dao tao 2.403.085.364 4.374.512.793

Doanh thu dich V1/- hanh Iy, hang h6a 1.001.688.559 885.187.592Dich V1/- giat ui 2.136.178.869 2.242.900.870Dich V1/- SU'achiia 5.183.528.963 3.338.310.905Dich. V1/- bao tri 748.170.795 659.806.082Dich V¥ h6 tro bay 481.254.188Doanh thu dich V1/- phi hang khong 1.816.580.187 1.580.045.377khac

b. Doanh tbu vot cac ben lien quan 7.483.692.128 7.993.424.590

+ Cong ty CP DV Hang Khong San Bay 375.327.80] 589.025.790Tan San Nh~t

+ T6ng Cong Ty Cang Hang Khong Vi~t 6.907.364.327 7.223.398.800Nam - CTCP

+ Cong ty TNHH DV Bao Duong May 72.000.000 66.000.000Bay Cang Hang Khong Mi~n Nam

+ Cong ty CP Van Tai Hang Khong Mien 115.000.000Nam

+ Cong ty CP Phuc vu Mat dfit Ha NQi 129.000.000

22. GIA.VON HANG BAN

Narn 2016 Naro2015

VND VND

Gill von dich vu 450.261.004.747 370.693.538.792

CQng 450.261.004.747 370.693.538.79.2

23. DOANH THU BOAT DONG TAl cHiNH.. .

Nam 2016 Nam 2015VND VND--------=--

Lai ti~n gui, ti~n eho vay 2.059.747.976 849.52l.757Uii ehenh l~eh tY gia phat sinh trong nam 3.123.940.750 4.377.730.108Uli do danh gia 4ti ehenh l~eh 1)' gill cu6i nam 159.848.982 216.136.994

--------CQng 5.343.537.708 =~5~.4~4~3;;;.3;,;;;8,;;;,8;;;.8;;;5~9

32

eONGTY COpHAN PHVCvu ~Tl:lAT SAl GON BAo cAo TAl,cHiNK VAN PHONGsf, 58 TruOng San, Phuong 2, Q.Tiin Binh, TP.HCM Cho Dam tai chinh ket thtlC ngay 31112/2016THUYETMINH BAo cAo TAl CHiNH (TIEP)(Cdc thuy€t minh nay la b(3phdn h9P thanh va cdn duoc doc a6ng thai voi Bao coo tai chinh kem theo)

24. em rnt TAl cHiNH

Nam2016 Nam 2015VND VND

Lei chenh l~ch 1)' gia phat sinh trong narn 1.095.073.587 718.337.439

CQng 1.095.073.587 718.337.439

25. cm pHi QUAN LY DOANH NGmtP

Nam 2016 Nam 2015VND VND

a. Cdc khoiin chiphi qulin If doanh nghi~p 54.569.263.103 73.421.222.160Chi phi allan cong 19.281.856.247 18.376.726.596Chi phi nguyen ~u, v~t lieu, cong cu dung cu J .714.834.702 1.735.475.260Cm phi kh~u hao TSCD 876.154.347 770.281.800Chi phi thu€ phi, l~ phi 4.276.105 30.991.671Chi phi l~p du phong 29.213.310.942Hoan nhap du phongphai tim (178.606.976)Chi phi djch vu mua ngoai 22.618.678.553 15.049.025.951Chi phi bang ti€n khac 506.598.674 305.703.889Chi phi nhuong quyen khai thac 9.745.471.451 7.939.706.051 "1

b. Cdc khodn ghi gidm chiphi qlldflly doanb...

(178.606.976) i(nghi~p Ii

- Hoan nMp du phong phai thu kh6 doi (178.606.976) Ji

J26. cm rnt SAN XUAT THEO YEU TO

Nam 2016 Nam 2015VND VND

Chi phi nguyen v~t lieu, cong cu dung C1,l 15.885.890.678 15.501.438.664Chi phi nhan cong 257.880.688.035 202.300.711.599Kh~u hao tai san c6 dinh 33.785.547.606 22.279.716.418Chi phi thu€ phi, l~ phi 332.669.187 314.950.119Chi phi l~p dlJ phOng 29.213.310.942Hoan nh~p dlJ phOng pbai thu (178.606.976)Chi phi nhuqng quy~n khai tMc 9.745.471.451 7.939.706.051Chi phi dich VI,l mua ngoiti 186..872.009.195 166.259.223.270Chi phi b~ng ti~n khac 506.598.674 305.703.889

C9ng 504.830.267.850 444.114.760.952

33

CONG TY co pHAN PHVC VV ~T BATSAlGON BAo cAo TAl CHINH VANPHONGS6 58 TruOng San, Phuong 2, Q.Tan Blnh, TP.HCM Cllo nam tai ehinh k~t thue ngay 31/12/2016THUYETMINHBAo cAo TAI CHiNH (TrEP)(Cac thuy€t minh nay fa b6 phdn h9P thanh va cdn duoc doc ti6ng thai voi Baa cao tai chinh kem thea)

27. THUNH~KHAC

Nam 2016VND

Thu ban h6 sa th~u 22.750.558Thu lai ti~n dao tao, b6i thuong ella nhan vien 133.499.990

Xu Iy noPhat vi pham hop d6ng 243.332.412

Thu nhap khac 5.529.780

Cqng 405.112.740

28. cm pm KHAc

NaID 2016VND

Thu~ GTGTgiai doan 0110112015 d~n30/04/2015 khong ail di~u kien duoc hoanTi~n mi~n thuong thea HE>bao hi~m 64.500.000AVI4-15/SAGSTi~n h6 tro sir doan kY niern 40 nam thanh ~pXir ly no phai thu qua hanChi phi khac 19.088.074

Cqng 83.588.074

29. cm mt TRUE TNDN m:¢N BANB

Tling IQinhujin k~ toan triroc thu~ Vanphong Sai Go nTling IQinbu~n k~ toan truce thu~ Chinhanh Ba NingCac khoan di~u chinh tang, giam IQ'inhu~n kStoan d~ xae d~nh IQ'inh~n chiu tbu6 TNDNCae khoan di~u chinh tang

- Chi phi kh6ng aUQ'c tnt- Trich d!:t·phong Transero Airline- Chi phi phai fro Sita text- Chiphi h(ji nghi Khach hang cu6i nam

Cae khoan di8u ehinh giam- Chenh l¢ch ry gia do aanh gia lqi s6du khoim n1!:tC tiin t¢ cu6i niim

TAng thu nh~p ch!u thu~ trong naIDThu~ sufttThu~ TNDN hi~0 hanh

NaID 2015VND

18.181.82843.800.0007.487.562

2.356.634

71.826.024

Nam 2015VND

182.081.523

64.500.000

20.000.00020.232.1305.276.000

292.089.653

Nam 2016 Nam 2015VND VND------~=-

164.652.749.533 105.751.203.484

4.247.995.288

4.484.859.5911.034.042.021670.717.214600.000.000

2.180.100.356(236.864.303)

(236.864.303)

5.629.968.463

3.238.646.102

3.4 73.404.367975.295.2652.255.649.102242.460.000

(234.758.265)(234.758.265)

168.900.744.821 114.619.818.04920% 22%--------

33.780.148.964 25.216.359.970

34

CONG TY CO PHAN PHVC VV ~ T BAT SAl G<JN BAo cAo TAl CHiNR VAN PRONGS6 58 Interng San, Phuong 2, Q.Ian Binh, IP.HCM Cho nam tai chinh kSt thuc ngay 31/12/2016THUYETMINHBio cAo TAl CHiNH (TIEP)(Cac thuyet minh nay la b9 phdn hop than]:va cdn duac doo d6ng thai WYi Baa cao tai chinh kern thea)

30. emmt THUE TNDN ROANL~I

Chenh I~ch tam thoi dU'Q'ckh~utrir- Trfch du phong Transero Airline- Chi phi phai tra Sita text- Chi phi hOi nghi Khach hang cu6i nam

Thu~ su~t dy' tinh se ap dyng cho Dam taisao dU'Q'Cthu hbiThu~TNDN hoan lai phat sinh tir chenhI~ch tam thoi dVQ'c kh~utrir

Chi phi thu~TNDN hoanlai

Nam 2016 Nam 2015_____ VN_D VN_D~

3.450.817.570 2.498.109.102670.717.214 2.255.649.102600.000.000 242.460.000

2.180.100.35620% 20%

(690.163.514) (499.621.820)

(499.621.820)(690.163.514)

31. eONG cu TAl cHiNH

31.1 GIA TRJ HQP LY CVA TAl SAN vA NQPHAI TRA.TAl CHiNH

Cong ty chua thuc hi~n danh gia gfa tri hop ly cua tai sill] tai chinh va no' phai tra tai chiuh taingay k~t thuc nam tai chinh do Thong ill2I0/2009m-BTC ngay 06 thang II nam 2009 ciingnhu cac quy dinh hien haJlh chua co huang din Cl,l th~ v€ vi~c xac dinh gia tri ho'p Iy cua cactai sail tai chinb va cong nO'ffii chinh.

cAc CHlNH sAcH KE ToAN CHU YEU

Chi tiSt cac chinh sach k6 toan chu ySu va cac phuong pbap rna Cong ty ap d6i v6'i timg lo~itai san tai chi.nh, cong nO'tai chinh va cong C\l v6n dU:Q'ctrinh bay t~iThuy~t minh s6 4.14.

31.2 TAl sAN DAMBAo

Tai stin tlzi ch(,p clio i/o'n vi kluic

Trong nam, Cong ty khOng Sll' d~mgtfti san tai chinh d~ t11SchAp,

Taisan Ilh(ill tlzi elI(,p eua cae {to'n vi klulc

Cong ty khOng n~m gj[j' tai san tai cll Inh dam bao nao cua dan vi kMc vao ngay 31/12/2016.

31.3 QUAN LY Rln RO TAl CHiNH

Rui ro tai chrnh bao gbm rui 1'0 thi tnro'ng (bao gbm rui ro tY gia, rui ro liIi suAtva rui ro v€gia), nii ro tin dVng, rui ro thanh khoill1va rili ro liIi suAt Clla dOllg ti~n. Ban T6ng Giam d6cchiu trach nhi~m chung d6i v6'i vi~c thi~t I?p va v?n hanh cac chfllh sach nh~m kiSm soat rlliro (phat hi~n, ngan ngua va h~n ch~ anh lur611gclla cac rui ro).

Ria RO THI TRUONG

Rui ro thi tmang la rui ro gia tri hqp Iy ho~c lu'u chuy6n ti6n t~ tHong lai Ctla mot c(ing CIJ taichinh se bi~n dong theo S~l' bi~n dong cua gia thi truong. Rui ro thi truo-ng baa gbm 3 lo~j ruiro: rui ro ti~n t~, rui ro lili suAt va rui ro gia. M\lC tieu clla vi~c quin Iy [Lliro thi tmong laquin Iy va kiem soat mu'c do rui 1'0 trong gi6i Iwn chAp nM-n du'Q'c,trong khi v~n t6i da hoalO'inhu?n.

35

CONG TY CO PHAN PHVC Vl;J ~T nAT SAl GON BAO cAO TAl CHINH VAN PHONGS6 58 Tnrong Son, Phucmg 2, Q.Tan Blnh, TP.HCM Cho !lam tai ehinh k~t tlllle ngay 31112/2016THUYET MINH BAOCAO TAl cHiNH (TIiP)(Cac thuyet minh nay la b6 phdn hap thanh va can ducc doc a6ng thai V01Bao cao tat chinh kern thea)

31. CONG CV TAl cHiNH (TrEP)

31.3 QUAN LY ntn RO TAl CHiNH (TIEP)

RUI RO TIll TRUONG(TIEP)

Rui ro ty gillCong ty chiu fui ro cy gia tren cac giao dich mua va ban bang cac d6ng tiSn t~ khong phai lad5ng Vi~t Nam. Cac ngoai t~co rui ro nay chu ySu la d5ng Do la My ("USD"). .

Hoat dQng kinh doanh cua Cong ty se chu ySu chiu rui 1"0 khi co su thay d.6i yS ty gia h6i doai,Cong ty co phat sinh giao djch voi cac d6i tac llUO-C ngoai, theo do, Cong ty se chiu cui ro khico biSn d(>ngvS tY gia. Cong ty dam bao r~g mire dQ rui fO tY gia thufrn duoc duy tri a mQtmire dQ co thS ch~p nhan duoc bang each ban cac ngo~i t~ theo 1)' gia tlwc hi~n t~i thc)"idiSmban khi dn thiSt dS h~n cbS mAt din b~L1gtrong ng~n h~n. Ban T6ng Giam D6c khong thvchi~n eac giao dich phOng nglJ'a rt'Ii 1'0 tiSn t~ sau khi da can nh~c chi phi eua Yi~e SIT d\mg caecong C\ltai chfnh phong ngll"arlli ro co thS vuQt mtre rui ro tiSm tang cua biSn dOng tY gia.

Gia tri gill s6 cua cac tai san b~ng tiSn va cong nq phai tni co g6e b~ng ngo~j t~ t~i tho·j diSmcu6i nam ohu sau:

Tl1-i31112/2016Tai san tai chinh

TiSn va cae khofll1tlfO'ng duO'ng ti~nPhai thu khach hangTid sao mi chfnh kMc

Nguyen t~ VND tU"o'ng dU"o~ngUSD SGn usn SGD

3.476.152,09 244,00 78.943.413.964 3.818.600

2.377.672,16 53.996.934.754383,41 8.707.241

5.854.207,66 244,00 132.949.055.959 3.818.600

172.342 3.925.923.320392 8.902.320

171.950 3.917.021.000

172.342,00 3.925.923.320

CQng

NQ'phii trii tru chinhPMi tra phiti n9P khaoNh~n kY guy ky ouqe

CQng

Rui ro liji suitt

Cong ty khong chiu rili ro lai sufit do Cong ty khong co eac khoao yay.

Rui ro vi gia

Cong ty th\l'e hi~n giao dich y6i cac nha cung cAp trong va ngoai lllr6e dS ph\Jc VI,I eho ho~tdong san xu~t kinh doanh. Do do, Cong ty chill rLliro vS gia nell YSLI t6 gia d~u vao .eua eacdich V\l dlJ'Q'ceung cftp bi~n dong. Cong ty chua tlwc hi~11bi~n phap phong nglra rui ro do thitcucmg roua cae cong C\lrei ehinh nay chua ph6 bi~n.

Rln RO TiN DVNG

Rui TO tin d\lng xay ra khi mQt khaeh hang ho?c d6i tac khong dap (rng duQ'c cae nghia vI,!trong hgp d6ng dfu1dSo cae t6n th~t tai ehfnb cho Cong ty. Rui ro nay phat sinh chu y~u tircac khoan phii thu khach hang eua Cong ty. Cong ty co ehfnh sach tin d\lng phlL hgp yathuang xuyen thea doi tlnh hll1h dS danh gia xem Cong ty co chiu rLliro tin dl,!ng hay khong.Cong ty dli trich I?p dll phong rtli ro v6i cae khach hang co kh3 nang khong dap (rng dUQ'ccaenghTaV\l trong hgp d5ng va co thS gay ra cac t6n thAt tai ehinh cho Cong ty.

36

CONG TY CO pHAN PHVC VV ~T DAT sAl GON BAo cAo TAl CHiNH VANPHONGS6 58 Truong Sen, Phuong 2, Q.Tan Binh, TP.HCM Cha nam tal chinh k~t thuc ngay 31112/2016THUYET MINH BAo cAo TAl CHiNH (TIEP)(Cac thuyet minh nay la b9 phdn h9']Jthanh va can duoc arc a6ng thoi voi Baa cao tai chinh kern thea)

31. CONG CV TAl CHiNH (TrEP)

31.3 QuAN Lt RID RO TAl CHiNH (TIEP)

nrn RO THANH KHOA.N

Muc dich quan Iy rui ro thanh khoan nh~111dam bao all nguon v6n d6 dap irng cac nghia vu taiehinh hi~n tai va trong nrong lai. Tinh thanb khoan cllng duoc Cong ty quail 1y nh~m dam baomire phu troi gitra cong no dSn han va tai san d€n han trong ky 0' mire co thS ducc kiem soatd6i voi s6 v6n rna Cong ty tin r~g co th€ tIJOra trong ky do. Chinh sach cua Cong ty la theod5i thiroug xuyen cac yeu cAli v8 thanh khoan hien tai va dir ki€n trong tuong lai nham dainbiiO Cong ty duy trl dil mtrc dv: phong tiSn m~t, cac khQan vay va ail v6n rna cac chu s6 hiiucam k€t gop nh~m dap ung cae quy djnh vS tinh tbanh khmln ng~n h~n va dai h~n hun.

Bang du6'i day trlnh bay chi tiSt cac muc atlO hl,inthea hQ"pd6ng con IIJid6i voi cong nQ"taichinh phi phai sinh va thc)'i h:;tllthanh totm nhu: aa aU'Q"cth6a thu~n. Bang dUQ"ctrinh bay dv-atren dong tiSn chua chiSt kh§:ucua cong 119 tai chinh t1uh thea ngay som nh§:tma Cong ty phaitn1 cung uhu trlnh bay dong ti8n cua cac khoan g6c va tiSn lai. Dong tiSn Uii d6i vO'i lai su§:ttha ubi, s6 tiSn chua chiSt kh~u aUQ'cb~t ng1l6n theo duong cong lai suat t<;licu6i IcY k6 toanoNgay dao b:;tnthea hO'P d6ng dUQ"cd~ra tren ngay sam nh~t ma Cong ty phai tra. toano Ngaydao h:;tntheo hQ"P d6ng dUQ"cd\fa tren ngay s6'm nh~t ma Cong ty pMi tra.

CODgDC}'tfti chinh To'l Dam TroD 1 nam TreD 5 TAngtr&xu6Dg tl~n 5 nam Dam

VND VND VND VNDT~i 31112/2016Phlti tni nguo·jban 33.715.267.624 33~715.267.624Chi phi pMi tn\ 1.816.394.306 1.816.394.306NQ"pMi tra khac 914.919.472 4.025,896.000 4.940.815.472CQDg 36.446.581.402 4.025.896.000 40.472.477.402

T~ 01/0112016Pbai tra ngu:oi ban 30.288.680.213 30.288.680.213Chi phi phai tra 401.460.000 401.460.000NQ"phai tra khac 1.895.] 42.362 1.895.142.362

CQDg 32.585.282.575 32.585.282.575

Ban T6ng Giam D6c danh gia merc t~p trung rui ro thanh khoan 6 muc thap. Ban Tbng Gil.\mD6c tin tuong r~ng Cong ty c6 th8 t?O ra au ngu6n tiSI1d8 chip lmg cac nglli'a vv tai ehfnh kllidSn hl,ln.

Bang sau aay trinh bay chi tiSt mtrc aao h:;tncllOtal san titi chinh phi phai sinb. Bang augc l~ptren CO" s6 mlrc dao b<;lnthea hgp d6ng chua chi8t kh§.u cua tai san tai chinh g6tn liii tLrcac taisan do, nSu c6. Vi~c trinh bay thong tin tai san tlii chinh phi phai sinh la can thiSt d6 hi6udUQ"cvi~c quan Iy rui ro thanh khoim cua Cong ty khl tfnh thanh khoan dll'o'c quan Iy tren CO"

s6 cong no' va tal san thucln.

37

CONG TY co PHAN PHVC VV M!T BAT sAl GON BAo cAo TAl CHtNH V1N PHONGS6 58 Tnremg Son, Phuong 2, Q.Tan Blnh, TP.HCM ella narn ali chinh kSt thuc ngay 31112/2016THUYET MINH BAo cAo TAl CHiNH (TIEP)(Cac thuyit minh nay fa hi)phdn h9P thanh va cdn ducc doc tl6ng thai voi Baa cao tai chinh kern thea)

31. CONG CV TAl cHiNH (TIEP)

31.3 QUAN LY Rin RO TAr CHiNH (TIEP)

RiJl RO THANH KHoAN (TJEP)

Tai san tai chinh Tir 1 Dam Tren 1 nam Tre 115tnr xu6ng d~1l5 nam nam

VND VND VND VND----------~------~~-----------~~

TAng

T:;ti 31112/2016Ti8n va cac khoanwang dUO'Dgti6nPhai thu khachhangTai san tai chfnhkhac

125.486.084.713 125.486.084.713

119.163.961.968 119.163.961.968

1.511.576.766 1.511.576.766

246.161.623.447CQng 246.161.623.447

T:;ti01101/2016TiSn va cac khoan 77.320.460.575nrong duong ti@nPhai thu khach 79.592.325.129hangDelu tir dai hanTai san tai chlnh

77 .320.460.575

79.592.325.129

190.000.000 190.000.0003.494.916.1123.494.916.112

khac

CQDg 160.407.701.816 190.000.000 160.597.701.816

32. cxc THONG TIN KIIAC32.1 NGHq:P vu vA so DU'vor cAC BEN LIEN QUAN

Giao dicl, v6'icae bel'llien quall

Nam 2016 Nam 2015VND VND--------------

7.483.692.128 7.993.424.590375.327.801 589.025.790

Doanh thu vo; cac ben lien quan- Cong ty CP DV Hang Khong San Bay TanSan Nhat

- T6ng Cong Ty Cang Hang Khong Vi~t NamCTCP

- Cong ty TNHH DV Baa Duong May BayCang Hang Khong Mien Nam

- Cong ty CP Van Tai Hang Khong Mi8n Nam- Cong ty CP Phuc V~I Mat d§t Ha NQi

6.907.364.327 7.223.398.800

72.000.000 66.000.000

115.000.000129.000.000

38

CONG TY CO pHANPHl)C vu ~T DAT SAl GON BAo cAo TAl CHlNH VANPHONGs6 58 TruOngSon, Phuong 2, Q.TanBlnh, TP.HCM ello nam tai chinh k~tthllCngay 31/12/2016THUYET MINH BAo cAo TAl CHlNH (TIEP)(Cdc thuyet minh nay la b9 phdn h9"Pthanh va cdn duoc doc dfmg thai voi Baa cao tai chinh kern thea)

32. cAc THONG TIN K:IIAC(TrEP)

32.1 NGm~p V1) VA soDU"VOl cAe BEN LIEN QUAN (TIEP)

Giao dick vO'icae bell lien quan (ti~p)

Mua hang voi cac ben lien quau- T6ng Cong ty Cang Hang khong Vi~t Nam -CTCP

- Cang Hang Khong Quoc T~ Tan Son NblitCN T6ng Cong Ty Cang Hang Khong VN -CTCP

- Cong ty CP Thuong Mai Hang Khong Mi6nNam

- Cong ty C6 Phftn Djch V~IHang Khong SanBay Tan San Nhlit

- Cong ty CP Van tai hang khong Mien Nam- Cong ty TNHH DV Bao Duong May BayCang Hang Khong Mi8n Nam

sa dl~ vui cae belt lien quan

Nam2016 Nam2015VND VND-------

145.686.342.749 139.757.235.5538.457.876.733 9.877.949.711

135.958.514.991 ]29.338.112.423

104.187.271 117.380.725

1.140.1.13.755 129.701.786

8.181.818 274.681.81817.468.181 19.409.090

T~i31112/2016 T~i0110112016VND VND-------

98.137.939

56.137.939

Phai thu khach hang

- Cong ty CP DV Hang Khong San Bay TanSan Nhat

- Cong ty TNHH DV Bao duong may bayCang HK Mi8nNam

Phai tra ngu'(ri ban 25.585.451.083 25.852.438.229

- Tong Cong Ty Cang Hang Khong Viet Nam - 1.352.971.817 1.718.527.654CTCP

- Cang Hang Khong Quoc T~ Tan SO'I1 Nh:1t- 23.903.479.266 24.125.850.575CN T6ng Cong Ty Cang Hang Khong VN -CTCP

- Cong ty C6 Phan Djch Vu Hang Khong SanBay Tan San Nhat

- Cong ty TNHH Djch VI,IBao Duong MayBay Cang Hang KhongMiSn Nam

42.000.000

329.000.000 3.790.000

4.270.000

39

CONG TY co PHAN PHVC vu ~T nAT SA.lGON BAO cAo TAl CHiNH VANPHONGS6 58 TruOng San, Phuong 2, Q.n.n Blnh, TP.HCM Cho nam tai chinh k~t thuc ngay 31112/2016THUYET MINH nAo cAo TA.lCHiNn (TIEP)(Cac thuyit minh nl:ZYLab(5phdn h9]J thanh va can duoc d9C tlr3ng thin' voi Baa cao tai chinh kern thea)

32. CAC THONG TIN KHAC (TIEP)

32.1 NGH.I.tP VI.) vA somr vor cAe BEN LIEN QUAN (TIEP)

Tim nMp ella Hoi tl61lgQuail tri, Ban Kiim soal va IllU nhiip Ball T6ng Giant D6c va Ki toantnl'itng

Thu nh~pcua HBQT (1)- Thu lao HDQT- Thuong dat k~ hoach nam 2015- Tam irng thuong dat k~ hoach nam 2016- LQ'i Ich khacThu nh~p ciia Ban Ki~Il1 soat (2)- Thu Iao BKS-Thuong dat k€ hoach nam 2015- Tam irng thuong dat k€ hoach nam 2016Thu nh~p cua Ban TAng Giarn d6c- Thu nhap cua Ban T6ng Giam d6e va K~toan tnrong-Thuongd~f k~hoachnarn 2015- Tam ung thirong dat k~ hoach nam 2016- LQ'i lch khac

Nam 2016 Nam 2015VND VND-------

2.369.658.304 456.000.000456.000.000 456.000.000908.128.302824.528.302181.001.700

863.943.396180.000.000358.471.698325.471.698

12.111.800.1005.943.440.000

180.000.000180.000.000

6.456.722.2956.456.722.295

3.066.480.0002.875.000.000226.880.100

(1) Hoi d6ng quan tr] g6m 05 thanh vien, trong do co 01 thanh vien chuyen trach.

(2) Ban Ki€m soat g6m 03 thanh vien va khong co thimh vien ehuyen traeh.

32.2 NHiJ'NG KHoAN NO'HEM TANG

Khong co khoan nQ'ti~m tang nao rhat sinh tlJ' nhHng W ki~n dft xay ra co th@anh 1mong d~ncae thong tin aa dll'Q'ct[inh bay trong Bao cao tai chinh ma Cong ty khOng ki~m solit duQ'cho$-cchua dUQ'eghi nMn.

32.3 NHUNG SljKI~N PHAT SINH SAUNGAv KET THUe NAM TAl CHiNH

Ban T6ng Giam .£)6c Cong ty kh~llg djnh rimg khOng co Sll ki~n nao phat sinh sau ngay kStthuc nam tal chfnh co al1h huang trong y8u, dn pMi di~u ehinh ho$-ccong b6 trong Bao caotai chfnh cho nam Uti cbinh k~t thuc ngay 31/12/2016 ella Cong ty.

32.4 THONG TIN H04T DONG LIEN Tve

KhOng co bftt IcY Sl,l'ki~n nao gay ra s~rnghi ngb' Ian v~ kha nang ho~t dong lien tp.c va Congty khang co y dinh cling 111mbUQc phiii ngt'rng ho~t oQng, ho~c phiii thu h~p dang k~ qui rnaho:;ttd('>ngcua minh.

40

CONG TY CO pHAN PHVC VV ~T nAT SAl CONS6 58 Truong San, Phuong 2, o.rse Sinh, TP.HCM

BAo cAo TAl cHiNH VANPHONGCho narn tai chinh kSt thuc ngay 31112/2016

THUYET MlNH BAo cAo TAl CHINH (TntP)(Cae thuyit minh nay La b9phdn hop thanh va ed'nduoc doc a6ng thtr! voi Baa cao tai chinh kern thea)

33. soL:q:U SO SANH

s6 li~u so sanh la s6 li~u treu Bao cao tai chinh Van phong Cong ty cho nam tai chinh kStthuc ngay 31112/2015 eta duoc kiem toano

Tp. H6 Chi Minh, ngiiy 01 thang 03 nam 2017

NgU'Oi I~p bi~u K~ toan truoug

\

D~ng Th]Minh Nguy~t Phung Danh Nguyen I

41

cho nam tai chinh k~tthuc ngay 31112/2016 bao cao tai chinh van phong...chung tol da tisn hanh ki~m...

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